A:
D5A=,\uk A share Ａ股；甲类股份
U{1z;lJ abatement of tax 减税；减扣免税额
r2eQ{u{nX ABN AMRO Bank N.V. 荷兰银行
mBl7{w;Iv above-the-line expenditure 线上项目支出；经常预算支出
=& U`9q N above-the-line receipt 线上项目收入；经常预算收入
bkQ3c-C< ABSA Asia Limited 南非联合亚洲有限公司
m N1Ssq"B absolute change 绝对数值变更
+uQB
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&sOM>^SAD absolute guideline figure 绝对准则数字
>9 (i)e absolute interest 绝对权益
UmP'L! absolute order of discharge 绝对破产解除令
2R@%Y/ absolute profit margin 绝对利润幅度
}=GM ?,7b absolute value 实值；绝对值
&TT":FPR absolutely vested interest 绝对既得权益
womq^h6 absorbed cost 已吸收成本；已分摊成本
R_e)m kE absorption 吸收；分摊；合并
C ?7X"~ ~ absorption rate 吸收率；摊配率；分摊率
"DckwtG :% ACB Finance Limited 亚洲商业财务有限公司
1bRL"{m^)- acceptable form of reciprocity 合理的互惠条件
&4kM8Qh acceptable rate 适当利率；适当汇率
Z;<ep@gy~ acceptance agreement 承兑协议
U</+ .$b acceptance for honour 参加承兑
&hN,xpC acceptor 承兑人；接受人；受票人
li zTRVBE acceptor for honour 参加承兑人
n(&*kfk accident insurance 意外保险
* BOBH;s Accident Insurance Association of Hong Kong 香港意外保险公会
~mH+DV3
accident insurance scheme 意外保险计划
MW@ DXbKVl accident year basis 意外年度基准
XVUf,N, accommodation 通融；贷款
iHz[Zw^.s accommodation bill 通融票据；空头票据
hx!`F accommodation party 汇票代发人
N lt4 ) account balance 帐户余额；帐户结余
YFx=b!/ s account book 帐簿
:XS"# ^aJ account collected in advance 预收款项
Dd/} Ya(Gi account current book 往来帐簿
\Hum }0[ account of after-acquired property 事后取得的财产报告
lO 2k < account of defaulter 拖欠帐目
zqGYOm$r account payable 应付帐款
|=3 *;} account payee only [A/C payee only] 只可转帐；存入收款人帐户
;nk@XFJ account receivable 应收帐款
|~NeB"l{ account receivable report 应收帐款报表
X <xqT account statement 结单；帐单；会计财务报表
_i@x@:_l account title 帐户名称；会计科目
1q!sKoJ< accountant's report 会计师报告
M {x ie Accountant's Report Rules 会计师报告规则
eTZ`q_LfI1 accounting and auditing procedure 会计与审计程序；会计与核数程序
lIq~~cv) Accounting Arrangements 《会计安排》
O,9X8$5H-a accounting basis 会计基础
> eo8 accounting by Official Receiver 破产管理署署长呈交的帐目
k+\7B}7F Accounting Circular 《会计通告》
*/U$sZQ) accounting class 会计类别
6y@<?08Q accounting date 记帐日期；会计结算日期
SJ(9rhB5*. accounting for money 款项核算
{HuLuP 0t Accounting Officer 会计主任
@,vv\M0)p accounting period 会计报告期；会计期
F*<Ws;j accounting policy 会计政策；会计方针
#NF+UJYJ&' accounting practice 会计惯例
Y n>{4BZ># accounting principle 会计准则
>4'21,q accounting record 会计记录
VRhRwdC accounting report 会计报告
8|<f8Z65! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=g2\CIlVU6 Accounting Society of China 中国会计学会
)dg U mN accounting statement 会计报表
w4}(Ab<Y accounting system 会计制度；会计系统
@7|)RSBQz accounting transaction 会计事项；帐务交易
M,{<TpCx accounting treatment 会计处理
YHh u^}|jQ accounting year 会计年度
6 SAQDE accretion 增值；添加
[N R1 d-Wg accrual 应计项目；应累算数目
}2xb&6g~o accrual basis 应计制；权责发生制
o}R |tOe accrual basis accounting 应计制会计；权责发生制会计
:eLLDp< accrue 应累算；应计
2o}8W7y accrued benefit 应累算利益
}q x(z^ accrued charges 应计费用
:+A; TV accrued cumulative preference share dividend 应累算的累积优先股股息
]Hj`2\KD.d accrued expenses 应累算费用
nK:`e9ES accrued interest payable 应付利息；应计未付利息
g{&PrE'e9 accrued interest receivable 应收利息；应计未收利息
m2MPWy5 s accrued right 累算权益
<^'{ G accruing profit 应累算的利润
V9]uFL accumulated fiscal reserve 累积财政储备
{q2<KRU2+# accumulated profit 累积利润；滚存溢利
Px#4pmz accumulated reserve 累积储备
Sh47c4{ accumulation of surplus income 累积收益盈余
m [#%/ acquired assets 既得资产
)XZ,bz*jn acquisition 收购；购置；取得
iy9VruT< x acquisition cost 购置成本
Ko}7 $2^ acquisition expenses 购置费用
&@Y oj %% acquisition of 100% interest 收购全部股权
WFks|D:sB acquisition of control 取得控制权
7x:F!0 :
acquisition of fixed assets 购置固定资产
pb= HVjW< acquisition of shell “买壳”
6KBH Rt acquisition price 收购价
.=aMjrME act of God 天灾
3?6 Ber y= acting partner 执事合伙人
CCwK8`% active market 买卖活跃的市场；交投畅旺的市场；旺市
w5=EtKTi active partner 积极参与的合伙人
*Ag, kW" active trading 交投活跃
A8`orMo2 actual circulation 实际流通
Jz2 q\42q actual cost 实际成本
3g+ \? L-c actual expenditure 实际开支；实际支出
l> 33z_H^ actual income 实际入息；实际收入；实际收益
";58B} ki actual market 现货市场
_"`/^L`Q? actual price 现货价；实际价格
P:vX }V |[ actual profit 实际利润
k .ww-nH actual quotation 实盘；实际价位；实际报价
j[ BgP\&, actual year basis 按实际年度计算
! -@SS> actuals 实货
wf^cyCR0 actuarial investigation 精算调查
_4 De!q0( actuarial principle 精算原则
lHRK'? Q actuarial report 精算师报告
^&e;8d |f{ Actuarial Society of Hong Kong 香港精算学会
4>d[qr*< actuarial valuation 精算师估值
T)*l' g' actuary 精算师
%hrsE5k^, ad referendum agreement 暂定协议；有待覆核的协定
RH1U_gp4 ] ad valorem duty 从价税；按值征税
|c
BHBd ad valorem duty system 从价税制
Zj5NWzj
X ad valorem fee 从价费
pzYG?9cwz ad valorem tariff 从价关税
!vi4*
@: additional allowance 额外免税额
M |aQ)ivh3 additional amount for unexpired risk 未过期风险的额外款额
Oym]&SrbS additional assessable profit 补加应评税利润
> 4Fd xa additional assessment 补加评税
a:wJ/ p additional commitment 额外承担
+2f>
M4q additional commitment vote 额外承担拨款
l
%]<- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g!z8oPT additional dependent parent allowance 供养父母额外免税额
J78Qj[v additional provision 额外拨款
}:tAKO=+ additional stamp duty 附加印花税
1Z =;Uy\ additional tax 补加税罚款；补加税款
z bdOCfA; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i,^>uf adjudged bankrupt 被裁定破产
LjX&' , adjudicated bankrupt 裁定破产人
N>h]mX6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
1j8 /4: adjudication of bankruptcy 裁定破产；宣告破产
Cf.WO %?P adjudication of insolvency 裁定无力偿还债务
LH1BZ(5g adjusted actual 经调整的实数；调整后的实数
+X{cN5Y K adjusted current assets 经调整的流动资产；调整后的流动资产
UX+?0 K adjusted figure 经调整的数字；调整后的数额
,(zcl$A[ adjusted liabilities 经调整的负债；调整后的负债
U5T^S adjusted loss 经调整的亏损；调整后的亏损
4h[2C6
\+` adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
9Vh_XBgP adjusted profit 经调整的利润；调整后的利润
~l y`u adjusted surplus 经调整的盈余额；调整后的盈余额
$=X!nQ& Z| adjusted value 经调整的价值；调整后的价值
@faF`8LwA adjustment 调整；修订；理算〔保险〕
=/)Mc@Hb adjustment centre 调剂中心
zV 9
= adjustment lag 调整过程的时间差距；调整时差
Ji)%Y5F adjustment mechanism 调整机制
P DNt4=C adjustment of loss 亏损调整
7 B4w.P,B adjustment process 调整过程；调整程序
m3 x!*9h adjustment range 调整幅度
@|JPE%T administered exchange rate 受管制汇率
)[F46?$vrk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+<vqkc administration expenses 行政费用
t ;bZc s administration fee 手续费；行政费
& C!g(fS administration in bankruptcy 破产管理
EV by 9! administration order 遗产管理令
XL%vO#YT administrator 管理人；遗产管理人
sf=%l10Fk# administrator of the estate 遗产管理人
.CB "@.7 admission of debt 债项承认书
LD7? . admission of proof 接纳债权证明
w;g)Iy6x advance 放贷款项；垫付款项；预支款项；预付款项
O p! advance account 暂支帐目；预付款帐户
<< ~lV5 advance compensation 预付补偿金
^*j[&:d advance from shareholder 股东垫款
j58Dki->. advance pending reimbursement 预支以待日后付还
PkZf(=-X
advanced economy 先进经济体系
6T5 A31 Q advancement 预付；预付财产
%`8KG(F^ advances warrant 垫款令
AiR%MD advancing 贷出
c9>8 IW adverse balance 逆差
E0WrpGZ adverse exchange 逆汇
u k>q\j advertisement addressed to shareholders 在报章刊登的致股东通告
KR+ a Y. advice for collection 托收通知书
4C2>0O<^s advice of drawing 提款通知书；汇票通知书
@Wlwt+;fT advice of payment 付款通知
i: NJ>b Advisory Committee [Securities and Futures Commission]
1`7]C+Pv 谘询委员会〔证券及期货事务监察委员会〕
+"*l2E]5 Advisory Committee on Diversification 经济多元化谘询委员会
IDL^0:eg<. affidavit 誓章；遗产申报誓章
y'i:%n}I affidavit of no receipt 述明无收款的誓章
BHiw!S< affiliate 联号；联营公司；附属公司
S0X.8Bq affiliated company 附属公司；联号；联营公司
^$T!@ +: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.F=<r-0 affordability 负担能力
MC[ `<W) u African Development Bank [AfDB] 非洲开发银行
H- PW( after-acquired property 事后取得的财产
3 tx0y after-hours dealing 市后交易
QZz{7 4]n after-tax profit 税后盈利；税后利润；税后溢利
&9GR2GY agency agreement 代理协议
bRY4yT agency expenses 代理机构的开支
^+Y-=2 u: agency fee 代理费
. T
N`p* Agency Law 《代理法》
),W (TL agent 代理人；承销人
.jrR4@ agent of company 公司代理人
(PE8H~d agent's fee 代理人费；经纪费
d[qE P6B aggregate 总计；总数；总体数字
%s &E-*X aggregate amount 总款额；总额
vi()1LS/! aggregate assets and liabilities 总体资产与负债
e{#a{`?Uez aggregate at constant price 按固定价格计算的总体数字
} (O D< aggregate demand 总需求
3HDnOl8t aggregate gross position 总持仓量
._F 6- pl aggregate limit 总限额
u:qD*zOq aggregate of salaries tax 合计薪俸税
~L Bq5 a aggregate performance 总体表现；总体业绩
)e <! =S aggregate supply 总体供应
HnYFE@Nl:U aggregate surplus 总盈余
\M1M2(@pDJ aggregate total 整体总额
MSrY*)n!>O aggregate value 总值；合计价值
v;NZ"1=_ aggregated basis 合计基准
bl+@}+A aggregated net chargeable income 合计应课税入息实额
_g/T H-;^ aggregation 合并计算；合计；总和
/^es0$Co. aggregation of incomes of husband and wife 夫妇入息合并计算
(tz_D7 c$F aggregation of property 财产的总和
}tS6Z:fOY agio 差价；贴水
WPh |~]by< Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
m}'t'l4 c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
UHsrZgIRYT 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
kxKnmB#m- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3T. M?UG> 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
olQ8s * Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
AD4L`0D 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^QL/m\zq@% agreement for a settlement 授产协议
OKLggim{ agreement for assignment 转让协议
j@_) F^12 agreement for sale 售卖协议；买卖协议
wshp{ y agreement for sale and purchase 买卖协议
qyG636i agreement for the payment of interest 支付利息协议
e8ig[:B>+ agreement for the repayment of money 还款协议
u^4 "96aXJ agreement of reinsurance 再保险协议
1RUbY>K#U Agricultural Bank of China 中国农业银行
>stVsFdV) air passenger departure tax 飞机乘客离境税
6XxG1]84 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h1 UlLy 8 airport tax 机场税
K E)D =P alcohol duty 酒精税
\i;~~;D alienation 让与；让渡；转让
1\. zOq# alimony 生活费；赡养费
CFS3);'<| All Ordinaries Index [AOI] 所有普通股指数
/B#lju! all risks 全险；综合险
ba)Yb P[ All Sales Record for Stock Market 《股票市场成交报告》
r{N{! "G
Allied Capital Resources Limited 新联财务有限公司
<:yq~? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6^z \;,p allocation letter 拨款信件
ff5
Lwf{{ allocation of fund 分配款项；预留款项
i4n%EDQ allocation of profit 利润分配；溢利分配
4\eX=~C>: allocation warrant 拨款令
BC0c c[x allotment 分配；配股
6/WK((Fd allotment notice 股份配售通知；配股通知
la"A$Tbu~ allotment of shares 股份分配
G*w W&R) allowable 可获宽免；免税的
re 1k] allowable business loss 可扣除的营业亏损
:Kc0ak)<n allowable expenses 可扣税的支出
; h(;( allowance 免税额；津贴；备抵；准备金
.0*CT:1=0 allowance for debts 债项的免税额
GPqB\bxb' allowance for depreciation by wear and tear 耗损折旧免税额
~R Lx; allowance for funeral expenses 殡殓费的免税额
))+9 8iU1s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<[B[ allowance for repairs and outgoings 修葺及支出方面的免税额
_*?"[TYfX allowance to debtor 给债务人的津贴
P@S;>t{TD alteration of capital 资本更改
sz2 SWk^& alternate trustee 候补受托人
r/$)c_x` amalgamation 合并
elHarey`f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
';CuJ XAj ambit of charges 征税范围；收费范围
[+cnx21{ amended valuation 经修订的估值
'LLQ[JJ=O American Commodities Exchange 美国商品交易所
ZT6X4 Z American Express Bank Limited 美国运通银行
AL$ Ty American Stock Exchange 美国证券交易所
gW pT:tX- amortization 摊销
qLi1yH amount due from banks 存放银行同业的款项
9xS`@ "` amount due from banks abroad 存放海外银行同业的款项
Y 1ilH-8 amount due from holding companies 控股公司欠款
S%gO6&^ amount due from local banks 存放本港银行同业的款项
SlJ/OcAf# amount due to banks 银行同业的存款
j6 d"8oH
_ amount due to banks abroad 海外银行同业的存款
byj mH amount due to holding companies 控股公司存款
V-U
^O45 amount due to local banks 本港银行同业的存款
gwB> oi*OE amount due to outport banks 外埠银行同业的存款
HF =C8ZtlL amount for note issue 发行纸币的款额
jl0Eg amount of bond 担保契据的款额
r-Xe<|w amount of consideration 代价款额
~JRu M P amount of contribution 供款数额
8sjHQ)< amount of indebtedness 负债款额
4Z
p5o`*g2 amount of principal of the loan 贷款本金额
88 =FPEU amount of rates chargeable 应征差饷数额
8cPf 0p: amount of share capital 股本额
Dmv amount of sums assured 承保款额
y#Sw>-zRq amount of variation 变动幅度
0B:{4Lsn& amount of vote 拨款数额
|3lAye,t)a amount payable 应付款额
<UHWy&+z & amount receivable 应收款额
|b @A:8ss Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M=abJ4 analysis 分析
.VEfd4+ni{ ancillary risk 附属风险
e4H0<h
}{ annual account 周年帐目；周年帐目报表；年度决算；年结
e%0#"6} annual accounting date 年结日期
OZ0%; Y0 annual allowance 每年免税额；年积金；年度津贴；年津
Tvw2py q annual balance 年度余额
1~u\]Zi=D annual disposable income 每年可动用收入
j#>![km Mu annual estimates 周年预算
&EJ,k'7$ annual fee 年费
W9m[>-Ew annual general meeting 周年大会
c1!/jTX$ annual growth rate 年增率；每年增长率
eV=sDx annual long-term supplement 长期个案每年补助金
./*,Thc annual pensionable emolument 可供计算退休金的年薪
>Pd23 TsN annual report 年报
i -vJ&}} Annual Report on the Consumer Price Index 《消费物价指数年报》
tsC|R~wW annual return 周年报表；周年申报表；每年报税表格
eKti+n. Annual Return Rules 《周年报表规则》
VP[!ji9P annual review of consumer prices 每年消费物价回顾
z>g& ?vo2 annual roll-forward basis 逐年延展方式
Nl)jQ annual salary 年薪
AS"|r annual statement 年度报表；年度决算表
tYNt>9L| Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
[>9"RzEl annuitant 年金受益人
!4.^@^L|\ annuity 年金
Uk ;.Hrt. annuity contract 年金合约
[a*>@IR annuity on human life 人寿年金
]BD5+>; antecedent debt 先前的债项
%!h+ ante-dated cheque 倒填日期支票
aYCzb7 anticipated expenditure 预期开支
4xn^`xf9
anticipated net profit 预期纯利
V+ ~2q= anticipated revenue 预期收入
MCpK^7]k anti-inflation measure 反通货膨胀措施
@g Gu V$Mw anti-inflationary stance 反通货膨胀立场
^M5uLm-_s apparent deficit 表面赤字
"8 TMAF|i4 apparent financial solvency 表面偿债能力
rL/7w a apparent partner 表面合伙人
He;%6OG{ application for personal assessment 个人入息课税申请书
] H'82a application of fund 资金应用
ddhTr i'f application to release as liquidator and to destruct the books of accounts and documents
3evfX[V# 申请免除清盘人职务及毁灭帐簿与文件
?G<I N) appointed actuary 委任精算师
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W@haU appointed auditor 委任核数师；委任审计师
0=zS&xM appointed trustee 委任的受托人
%D0Ws9:| appointer 委任人
!)3Su=*R apportioned pro rata 按比例分摊
) :E X h # apportionment 分配；分摊
PH &m s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$^ dk>Hj>4 apportionment formula 分摊方程式
/ hdl apportionment of estate duty 遗产税的分摊
rX}==`#\ appraisal 估价；评估
J0bs$ appreciable growth 可观增长
(uz!:dkvx appreciable impact 显着影响
CPM6T$_qE appreciable increase 可观增长
6T _c#G5 appreciation 增值；升值
nW*Oo|p~= appreciation against other currencies 相对其他货币升值
leJ d) { appreciation of the exchange value of Hong Kong dollar 港元汇值上升
HD|)D5wH| appreciation tax 增值税
_JO @O^Ndd appropriation 拨款；拨用；拨付
X1D:{S[ appropriation account 拨款帐目
@CUDD{1o Appropriation Bill 拨款法案
<"% h1{V appropriation-in-aid system 补助拨款办法
b#j5fEY approved assets 核准资产
#T`+~tW'| approved basket stock 认可一篮子证券
A8Y~^wn approved budget 核准预算
wf$ JuHPt approved charitable donation 认可慈善捐款
(W/UR9x)|d approved charitable institution 认可慈善机构
,dMi+c`ax approved currency 核准货币；认可货币
L KR,CPz approved estimates 核准预算
,R6$ SrNcd approved estimates of expenditure 核准开支预算
hG3Lj7)UH approved overseas insurer 核准海外保险人
F4gc_>{| approved overseas trust company 核准海外信托公司
hIr^"kVK approved pooled investment fund 核准汇集投资基金
~Nh7C b _ approved provident fund scheme 认可公积金计划
;H|M)z#[Z approved provision 核准拨款
w2AWdO6 approved redeemable share 核准可赎回股份
R;2 -/MT- approved regional stock 认可地区性证券
7Wn]l! approved retirement scheme 认可退休金计划
k O"aE~ approved subordinated loan 核准附属贷款
-e\56%\~_ arbitrage 套戥；套汇；套利
4;{CR. D arbitrageur 套戥者；套汇者
f#b[KB^Z,2 arbitrary amount 临时款项
Nuq/_x arrangement 措施；安排；协定
XL9lB#v^ arrears 欠款
6E4 L4Vb arrears of pay 欠付薪酬
JwVv+9hh arrears of revenue 逾期未收税款；逾期未收的帐项
th|Q NG articles of association 组织章程；组织细则；组织章程细则
1_]l|`Po Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e|y~q0Q $ ascertainment of profit 确定利润
P .( X]+ "Asia Clear" “亚洲结算系统”
Us.jyg7_c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1Xc%%j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ghiEl sBU Asian Development Fund [ADF] 亚洲发展基金
7|Y8^T
s Asian dollar bond 亚洲美元债券
t/(j 8w Asian dollar market 亚洲美元市场
nJC}wh2d# Asian dollar rate 亚洲美元利率
b7mP~]V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&T}e9 3 ] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}$U6lh/Ep asked price 沽盘；喊价；索价；卖方报价
]h@:Y] assessable income 应评税入息
OSU=O assessable loss 应评税亏损
Q)&Ztw< assessable profit 应评税利润
4ebGA g ?_ assessable value 应评税值
xy>mM"DOH assessed profit 估定利润
*%sYajmD assessed value 经评估价值
sBL^NDq a2 assessment 评税；评定；估价；评税单
8^T$6A[b assessment number 评税编号；估价编号
{eV_+@dT assessment of additional tax 补加税评税
u1<kdTxA
N assessment of performance 业绩评估；实绩评价
[%:NR Assessor 评税主任
Pp!W$C: asset price bubbles 资产价格泡沫
a}\JA`5;)Z asset-backed securities 具资产保证的证券
(FHh,y~v assets accretion 资产增值
)cXc"aj@s assets and liabilities 资产与负债
z>~3*a9& assets betterment statement 资产递增表；资产改进表
$i
Tgv?.Q assets lending 实物放款；有抵押贷款
s<]l[Y> assets of the company passing on the death 死者去世时转移的公司资产
"'(4l 2. assets pledged as security for liabilities 用作负债抵押的资产
P]GGnT(! assets portfolio 资产投资组合
]f?LQCTq<b assets price 资产价格
0g\&3EvD assets quality 资产质素
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|Y?#oZ1 assets realization 资产变现
Mt>DA k assets refinancing arrangement 资产再集资安排
Fjb[Ev assets securitization 资产证券化
d-a F- assets situated outside Hong Kong 在香港以外地方的资产
hRu%> =7 assets stripping 削减资产；拆卖资产
L_|Y_=r." assets value 资产值
@hPbD?)M assignee 承让人
Ja1*a,],L assignment 转让；转让书；转让契
mHy] $Z assignment of interest 权益转让
2BY:qz%: assignment of letters patent and trade mark 专利证书及商标转让
!$HW UxM;p assignment of property 物业转让；物业转让书
jL<.?HE assignment right 转让权
X(9Ff=0.~ assignor 转让人
KNhH4K2iP8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
DGnswN%n1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ptcU_*Gd associate member 附属会员
xB#E&}Ho associated body corporate 相联法人团体
cAS5&T < associated company 相联公司；联属公司
HS7!O associated corporation 相联法团
8:bNFgJD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@@ QU"8q 公认会计师公会〔英国〕
.Pi67Kj, Association of Futures Exchange Brokers 香港期货经纪协会
`shB[Lt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cae }dHG2 association of underwriters 承保人组织
TXM.,5Dx\ assumption of control 接管
bUNp>H>L assurance 担保；保险；转易；转易书
l{4\Wn Va assurance of interest 权益的转易
* ?K=;$ at 19XX price 按一九ＸＸ年价格计算
(ym)q#^ at a discount 按赔价计算；按贴水价格计算；打折扣
I$&/?ns@O at a premium 按溢价计算；按升水价格计算
PhQD}|S at call 通知付款；按通知
&k nnWm" at constant market price 按固定市价计算
bvG
Vfr " at constant price 按固定价格计算
>vhyKq|g< at cost 按成本计算
_%]H}N Q at current market price 按当时市价计算；按现时市价计算
%M`&}'6' at current price 按当时价格计算；按现时价格计算
~A)$= " at factor cost 按要素成本计算；按生产要素成本计算
Zl)|x%z at money-of-the-day price 按付款当日价格计算
1N &U{#4 at or better 按指定或较佳价位〔买卖指令〕
U&NOf;h$ at par 按面值计算；平价
nJnan,`W at sight 见票即付
FYJB.lAT at the close 按收市盘
<~3 a aO at the opening 按开市盘
[Zf< r1m attestation 见证；见证条款
V-31x ) at-the-money option 平价期权
<|4j<U attorney 受权人；受托代表人
{BF\G%v;+ attornment 新拥有人承认书
8"@<s?0\" attributable profit 可归属利润
&zR}jD> attributable share value 可归属股份价值
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t> Auckland Stock Exchange 奥克兰证券交易所
m`| Z1CT auction 拍卖
1NTe@r!y auctioneer 拍卖商
U7W ct % audit 审计；核数
6!$S1z#wM Audit Commission 审计署
bu.36\78 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4}CRM# W2 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.&Z Vy{uP audit review 帐目审查
{:Q2 Itsy Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|Yx8Ez audited account 审计帐目；经审计的帐目
ra3WLK audited annual account 经审计的周年帐目
@ P-7a`3* audited balance sheet 经审计的资产负债表
A28w/ =e7 auditor 核数师；核数主任；审计师
;u%h wlo auditor's certificate 核数师证明书；审计师证明书
#% 5>}$ auditor's report 核数师报告；审计师报告
sM-*[Q=_ Aussie bond 澳元债券
MG6Tk(3S austerity budget 紧缩预算
M3'' xrpC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|lv 4X }H Australia All Ordinaries Index 澳洲所有普通股票指数
>@X=E3 Australian Dollar [AUD] 澳元
1;h>^NOq Australian Options Market 澳大利亚期权市场
p4[W@JV Australian Securities Commission 澳洲证券事务监察委员会
5^xt/vYa) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5FMKJ7sC9 Australian Stock Exchange 澳大利亚证券交易所
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\nFJ6+ Austrian Schilling [ATS] 奥地利先令
H`P ) authentication 认证；鉴证
L81"W`? authority to purchase 委托购买证；委购书
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Rfl v+ authorization 认可；核准；授权；授权书
75F&s,4+ authorization by direction 指示授权
3"".kf,O5e authorization by instruction 指令授权
H Ow hl authorization by warrant 令状授权
_eF*8 /z authorization of unit trust 单位信托的认可
,%C$~+xjM authorized agent 指定代理人
;r y{cq authorized capital 法定资本
%[0"[ <1a authorized clerk 出市员
#yqcUbJY0R authorized dealer 认可交易商
bY<" $);s authorized financial institution 认可财务机构
jC
oZm(bi authorized fund 认可基金
M;E&@[5 authorized fund house 获授权的基金公司；认可基金公司
>
+ SEze authorized institution 认可机构
sOJ~PRA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t!k 0n& P authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9we=aX5 authorized insurer 获授权保险人；获认可承保人
rEViw ?^KT authorized investment 特准投资项目
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*qr9* authorized person 获授权人
c]9OP9F authorized representative 获授权代表
1v Thb authorized share capital 法定股本
&qr7yyY automated quotation system 自动报价系统
s^U^ n // Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F,D & 自动交易系统〔香港期货交易所有限公司〕
V$@2:@8mo automatic adjustment mechanism 自动调整机制
f9$98SI automatic adjustment system 自动调整系统
VS` S@+p Automatic Clearing House 自动票据交换所
dU\fC{1Z automatic exchange rates accumulation system 自动化汇率累集系统
T|m+ULp~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~$@I <=L automatic teller machine [ATM] 自动柜员机
e' Zg F~ autopay 自动转帐
Wj3H
y4 available assets 可用资产
a V ^2 available fiscal reserve 现存财政储备
6QV/8IX available profit 可用利润
B<)(7GTv7" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8dpVB#]pp, average 平均；平均数；海损
(T ^aZuuS average basic salary 平均基本薪金
vL><Y.kOEs average consumer expenditure 平均消费开支；一般消费开支
emHi= [!i average cost 平均成本
WlY%f}l n average cost of land production 增辟土地平均成本
PQ5DTk average daily turnover 平均每日成交额
lRrO oON average daily wage rate 平均每日工资率
V6!oe^a7' average expenditure pattern 平均开支模式
#qPk ,a average growth rate 平均增长率
ILQ g@J l average net fixed assets 固定资产平均净值
n"pADTaB average of relatives 相对价格平均数
+,%x&L&I average price 平均价格
xj}N;FWo average propensity to consume 平均消费倾向；一般消费倾向
aCMcu\rd average propensity to save 平均储蓄倾向；一般储蓄倾向
$lv
g.u average rate 平均率
V}(%2W5X+ average revenue 平均收入；平均收益
M: x8]TA average stock 平均库存；平均存货
jJf|Ok:G{ average yearly rent 平均年租
hOq1 "k L avoidance of double taxation 避免双重课税
koUH>J: avoidance of tax 避税
