A:
%Di 7u- x A share Ａ股；甲类股份
4R*<WdT( abatement of tax 减税；减扣免税额
-=Eq/s u% ABN AMRO Bank N.V. 荷兰银行
YNgR1 :l above-the-line expenditure 线上项目支出；经常预算支出
_
U8OIXN above-the-line receipt 线上项目收入；经常预算收入
`k{ ff ABSA Asia Limited 南非联合亚洲有限公司
@t; O"q'| absolute change 绝对数值变更
o e JC absolute expenditure 实际开支
me[J\MJ;w^ absolute guideline figure 绝对准则数字
&pMlt7 absolute interest 绝对权益
FM" GK ' absolute order of discharge 绝对破产解除令
=O3I[ absolute profit margin 绝对利润幅度
OZC/+"\, absolute value 实值；绝对值
V:G }=~+= absolutely vested interest 绝对既得权益
o.A} `` absorbed cost 已吸收成本；已分摊成本
bV )PT`-, absorption 吸收；分摊；合并
Wr HgF*[ absorption rate 吸收率；摊配率；分摊率
m['v3m: ACB Finance Limited 亚洲商业财务有限公司
^E<~zO=Z acceptable form of reciprocity 合理的互惠条件
/[nZ#zj!3 acceptable rate 适当利率；适当汇率
Z\*5:a] acceptance agreement 承兑协议
)kL` &+#> acceptance for honour 参加承兑
OHtgn acceptor 承兑人；接受人；受票人
k{}[>))Q acceptor for honour 参加承兑人
k;K>
,$ F accident insurance 意外保险
3<jAp#bE Accident Insurance Association of Hong Kong 香港意外保险公会
9o_ g_q accident insurance scheme 意外保险计划
3D$\y~HU accident year basis 意外年度基准
Z}LOy^TL accommodation 通融；贷款
M\y~0 uZ accommodation bill 通融票据；空头票据
*fQ ?A|l!x accommodation party 汇票代发人
2{sD*8&` account balance 帐户余额；帐户结余
"
g0-u(Y account book 帐簿
2sd ) w account collected in advance 预收款项
>p]WCb'PH account current book 往来帐簿
wcdW72 account of after-acquired property 事后取得的财产报告
y?*[}S account of defaulter 拖欠帐目
1C}pv{0:& account payable 应付帐款
RFZU}. *K$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
0gv3v@QO account receivable 应收帐款
cwM#X;FGq
account receivable report 应收帐款报表
+
4V1>e+ account statement 结单；帐单；会计财务报表
;l/}Or2 account title 帐户名称；会计科目
|c 06ix;). accountant's report 会计师报告
E'&OOEMN- Accountant's Report Rules 会计师报告规则
up+.@h{ accounting and auditing procedure 会计与审计程序；会计与核数程序
$ ,; ;u:- Accounting Arrangements 《会计安排》
#uD)0zdw accounting basis 会计基础
so? pA@O accounting by Official Receiver 破产管理署署长呈交的帐目
;Ch+X$m9 Accounting Circular 《会计通告》
>+Sv9S accounting class 会计类别
P S _3Oq) accounting date 记帐日期；会计结算日期
b!4N)t>gl accounting for money 款项核算
&jXca| wAR Accounting Officer 会计主任
>0Fxyv8 accounting period 会计报告期；会计期
5 4ak <&? accounting policy 会计政策；会计方针
3 :]{(@J accounting practice 会计惯例
_XH4;uGg accounting principle 会计准则
T@K7DkP@ accounting record 会计记录
x38SSz G:L accounting report 会计报告
msA' 5> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'L>&ZgLy Accounting Society of China 中国会计学会
N5q}::Odc accounting statement 会计报表
J< b3"wK0[ accounting system 会计制度；会计系统
5 `4} A%@& accounting transaction 会计事项；帐务交易
^3Z7 dIUww accounting treatment 会计处理
IZ4W_NN accounting year 会计年度
t7jh ?] accretion 增值；添加
Wphe%Of accrual 应计项目；应累算数目
egZyng
pB accrual basis 应计制；权责发生制
J- t=1 accrual basis accounting 应计制会计；权责发生制会计
R4#;<) accrue 应累算；应计
^?$D .^g accrued benefit 应累算利益
+Od1)_'\D3 accrued charges 应计费用
C-s>1\ I accrued cumulative preference share dividend 应累算的累积优先股股息
{ c v;w accrued expenses 应累算费用
/ _NkB$& accrued interest payable 应付利息；应计未付利息
Nj0-`j0E accrued interest receivable 应收利息；应计未收利息
HBt|}uZ?6i accrued right 累算权益
bW GyLo, accruing profit 应累算的利润
,|e} Y
[ accumulated fiscal reserve 累积财政储备
>|l;*Kw,/P accumulated profit 累积利润；滚存溢利
@MNl*~'$.[ accumulated reserve 累积储备
1U717u accumulation of surplus income 累积收益盈余
mDb-=[W5 acquired assets 既得资产
#=X)Jx~ acquisition 收购；购置；取得
I["F+kt^^ acquisition cost 购置成本
7ZS>1 acquisition expenses 购置费用
Of1IdE6~ acquisition of 100% interest 收购全部股权
Nzj Mk4t acquisition of control 取得控制权
8B}'\e 4i acquisition of fixed assets 购置固定资产
17e=GL acquisition of shell “买壳”
m Z` 1JO9 acquisition price 收购价
.i
MnWW act of God 天灾
\BN|?r$a acting partner 执事合伙人
LiiK3!^i active market 买卖活跃的市场；交投畅旺的市场；旺市
"nVK< V d active partner 积极参与的合伙人
R
^HohB active trading 交投活跃
Zw2jezP@t actual circulation 实际流通
zl0;84:H actual cost 实际成本
mG0L !5 actual expenditure 实际开支；实际支出
/m97CC#+ actual income 实际入息；实际收入；实际收益
S$S_nNq actual market 现货市场
l*$WX=h6n actual price 现货价；实际价格
IeO-O'^&` actual profit 实际利润
lo"j )Zt actual quotation 实盘；实际价位；实际报价
uQ{=o]sy actual year basis 按实际年度计算
H":/Ckok actuals 实货
`Ac:f5a actuarial investigation 精算调查
BTO A &Ag actuarial principle 精算原则
AnR lH actuarial report 精算师报告
66/ Z\H^d Actuarial Society of Hong Kong 香港精算学会
xcHen/4X actuarial valuation 精算师估值
< #zwKTmK1 actuary 精算师
1Wv{xML" ad referendum agreement 暂定协议；有待覆核的协定
Sb p ad valorem duty 从价税；按值征税
^SEc./$ ad valorem duty system 从价税制
:lNg:r$4 ad valorem fee 从价费
I"B8_ ad valorem tariff 从价关税
A_@I_V$ additional allowance 额外免税额
p=2 zS. additional amount for unexpired risk 未过期风险的额外款额
R |-6o)$ additional assessable profit 补加应评税利润
wjL|Z8 additional assessment 补加评税
:MK=h;5Z additional commitment 额外承担
F@<O;b#Ip additional commitment vote 额外承担拨款
Z*h43 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
itw{; j additional dependent parent allowance 供养父母额外免税额
`Uv)Sf{ additional provision 额外拨款
wcwQj Hwd
additional stamp duty 附加印花税
"t=UX
-3 additional tax 补加税罚款；补加税款
FtN}]@F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
sA3UeTf adjudged bankrupt 被裁定破产
.x EJaID\N adjudicated bankrupt 裁定破产人
AfN&n= d K adjudication fee 裁定费；评定印花税额手续费；评估契据费
:VJV 5f{ adjudication of bankruptcy 裁定破产；宣告破产
_$8{;1$T? adjudication of insolvency 裁定无力偿还债务
.?B{GnB> adjusted actual 经调整的实数；调整后的实数
#VO.%H}i adjusted current assets 经调整的流动资产；调整后的流动资产
#XcU{5Qm5 adjusted figure 经调整的数字；调整后的数额
!Qcir&]C> adjusted liabilities 经调整的负债；调整后的负债
3B;}j/h2 adjusted loss 经调整的亏损；调整后的亏损
jM]d'E?ZLA 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
xHHV=M2l(s adjusted profit 经调整的利润；调整后的利润
fSjs?zd ` adjusted surplus 经调整的盈余额；调整后的盈余额
BY$[ g13 adjusted value 经调整的价值；调整后的价值
vGMJ ^q adjustment 调整；修订；理算〔保险〕
2)=la%Nx adjustment centre 调剂中心
U_l7CC K + adjustment lag 调整过程的时间差距；调整时差
iTu0T!4F adjustment mechanism 调整机制
|:N>8%@6c adjustment of loss 亏损调整
@ ICb Kg: adjustment process 调整过程；调整程序
.1LPlZ adjustment range 调整幅度
1Fs-0)s8 administered exchange rate 受管制汇率
J,(7.+`~# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S.W^7Ap administration expenses 行政费用
mL$f[ administration fee 手续费；行政费
v77f Q0w3 administration in bankruptcy 破产管理
ZjS(a d*.2 administration order 遗产管理令
' l|R5 administrator 管理人；遗产管理人
F N!1| 'VK administrator of the estate 遗产管理人
'#W_boN admission of debt 债项承认书
W^k,Pmopy admission of proof 接纳债权证明
> fH*XP>( advance 放贷款项；垫付款项；预支款项；预付款项
vr 4O 8# advance account 暂支帐目；预付款帐户
0cFn{q'u advance compensation 预付补偿金
N
xFUO0O3 advance from shareholder 股东垫款
) "[HZ/ advance pending reimbursement 预支以待日后付还
(i]Z|@|) advanced economy 先进经济体系
T 9?54r advancement 预付；预付财产
3 z=\ .R advances warrant 垫款令
v,jhE9_O0 advancing 贷出
AWT"Y4Ie adverse balance 逆差
U<[jT=L adverse exchange 逆汇
Oc~aW3*A( advertisement addressed to shareholders 在报章刊登的致股东通告
U(*yL- advice for collection 托收通知书
csDQva\ advice of drawing 提款通知书；汇票通知书
w12}Rn8 advice of payment 付款通知
m2 O&2[ g Advisory Committee [Securities and Futures Commission]
UOt8Q0)} 谘询委员会〔证券及期货事务监察委员会〕
'_ 0 Advisory Committee on Diversification 经济多元化谘询委员会
krjN7& affidavit 誓章；遗产申报誓章
@1g&Z}L
o affidavit of no receipt 述明无收款的誓章
SO3cY#i
z" affiliate 联号；联营公司；附属公司
kYlg4 .~M affiliated company 附属公司；联号；联营公司
oRq3 p O}f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.,M;huRg affordability 负担能力
L M
/Ga African Development Bank [AfDB] 非洲开发银行
#ib ^Kg after-acquired property 事后取得的财产
c+2sT3).D after-hours dealing 市后交易
a+Ab]m8` after-tax profit 税后盈利；税后利润；税后溢利
63M=,0-Qt agency agreement 代理协议
9B=1 Yr[ agency expenses 代理机构的开支
ertBuU agency fee 代理费
5un^yRMB- Agency Law 《代理法》
@5E,:)T*wR agent 代理人；承销人
^N- 'xy agent of company 公司代理人
j5^-.sEEw agent's fee 代理人费；经纪费
b#a@ rh aggregate 总计；总数；总体数字
,r`UBQ}? aggregate amount 总款额；总额
X;VQEDMPU aggregate assets and liabilities 总体资产与负债
OH6n^WKY aggregate at constant price 按固定价格计算的总体数字
.6m_>Y6 aggregate demand 总需求
f { ^:3"i aggregate gross position 总持仓量
[ zh"x#AyI aggregate limit 总限额
%w5[*V aggregate of salaries tax 合计薪俸税
\$pkk6Q3,w aggregate performance 总体表现；总体业绩
5)M 2r!\ aggregate supply 总体供应
*_"u)<J aggregate surplus 总盈余
J(s;$ PG aggregate total 整体总额
6I>^Pf'ND aggregate value 总值；合计价值
/g76Hw>H aggregated basis 合计基准
!` 26\@1 aggregated net chargeable income 合计应课税入息实额
y@;%Uv& aggregation 合并计算；合计；总和
B+"g2 Y aggregation of incomes of husband and wife 夫妇入息合并计算
9M'DC^x*T aggregation of property 财产的总和
9/k Xc 4 agio 差价；贴水
; ^ 3$kF 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》
; )llt
G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+pp9d -n 《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》
g_q<ze Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cp%ii' 《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》
;GOz>pg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NY!jwb@% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fu]N""~ agreement for a settlement 授产协议
hO( RZ '{ agreement for assignment 转让协议
H~o <AmE0! agreement for sale 售卖协议；买卖协议
|" 7 Y52d agreement for sale and purchase 买卖协议
t&}6;z 3 agreement for the payment of interest 支付利息协议
y LM"+.?pL agreement for the repayment of money 还款协议
rMp9jG@3 agreement of reinsurance 再保险协议
/;oqf4MF Agricultural Bank of China 中国农业银行
61@EDIYPc air passenger departure tax 飞机乘客离境税
yZ3nRiuRT Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^E,1V5 airport tax 机场税
O3qM1-k}S alcohol duty 酒精税
E ju~}:L o alienation 让与；让渡；转让
WG5W0T_ alimony 生活费；赡养费
fdv`7u+}a All Ordinaries Index [AOI] 所有普通股指数
!w2gGy:I> all risks 全险；综合险
f /y` All Sales Record for Stock Market 《股票市场成交报告》
DWm SC}{. Allied Capital Resources Limited 新联财务有限公司
n:4uA`Vg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>]?H`>4( allocation letter 拨款信件
|W7rr1]~S allocation of fund 分配款项；预留款项
_0(7GE 13p allocation of profit 利润分配；溢利分配
4["&O=:d allocation warrant 拨款令
-JV~[-, allotment 分配；配股
p]ivf allotment notice 股份配售通知；配股通知
GEe`ZhG,
allotment of shares 股份分配
8)wt $b allowable 可获宽免；免税的
s9j7Psd allowable business loss 可扣除的营业亏损
+sZUJ allowable expenses 可扣税的支出
= yXs?y" allowance 免税额；津贴；备抵；准备金
;t(f1rP yE allowance for debts 债项的免税额
YnTB&GPxl allowance for depreciation by wear and tear 耗损折旧免税额
/:[2'_Xl allowance for funeral expenses 殡殓费的免税额
{{!Y] \2S allowance for inflation 为通货膨胀而预留的款项；通胀准备金
H{(]9{ allowance for repairs and outgoings 修葺及支出方面的免税额
I1"MPx{ allowance to debtor 给债务人的津贴
<Q5Le dN alteration of capital 资本更改
=6T
4>rP alternate trustee 候补受托人
a07= tD amalgamation 合并
ll<NIdf\r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M1! pQC_9 ambit of charges 征税范围；收费范围
$nPAm6 mH amended valuation 经修订的估值
-iN.Iuc{b_ American Commodities Exchange 美国商品交易所
jH *)%n5,\ American Express Bank Limited 美国运通银行
Q8qz*v]{ American Stock Exchange 美国证券交易所
=Ho"N ` Qy amortization 摊销
lMifp K amount due from banks 存放银行同业的款项
Ws Oi,oG@ amount due from banks abroad 存放海外银行同业的款项
t"AzI8O amount due from holding companies 控股公司欠款
} !s!;B Ox amount due from local banks 存放本港银行同业的款项
DQ XS$uBT amount due to banks 银行同业的存款
:c] `D > amount due to banks abroad 海外银行同业的存款
Q-eCHr) amount due to holding companies 控股公司存款
g,k zQ}_ amount due to local banks 本港银行同业的存款
JPx7EEkZR4 amount due to outport banks 外埠银行同业的存款
;#k-)m% amount for note issue 发行纸币的款额
q/gB<p9 amount of bond 担保契据的款额
G/?~\
}:s
amount of consideration 代价款额
<{J5W6 amount of contribution 供款数额
" I+p amount of indebtedness 负债款额
ofdZ1F amount of principal of the loan 贷款本金额
6}dR$*= amount of rates chargeable 应征差饷数额
l]_=:)" ] amount of share capital 股本额
)TmtSSS amount of sums assured 承保款额
3,eIB( amount of variation 变动幅度
ma& To= amount of vote 拨款数额
"Ty/ k8? amount payable 应付款额
KfY$ka[}"S amount receivable 应收款额
,,<PVTd Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N{C;~'M2ce analysis 分析
Pz"`MB<'Ik ancillary risk 附属风险
(pR .Abq annual account 周年帐目；周年帐目报表；年度决算；年结
\\4Eh2
Y annual accounting date 年结日期
A74920X`W annual allowance 每年免税额；年积金；年度津贴；年津
l!~
mxUb annual balance 年度余额
$2#7 D*
Rx annual disposable income 每年可动用收入
N Pjv)TN}3 annual estimates 周年预算
SUtf[6 annual fee 年费
/Cr/RG:OX annual general meeting 周年大会
Rf"Mr: ^ annual growth rate 年增率；每年增长率
53O J-m%a annual long-term supplement 长期个案每年补助金
V'gw\mcb annual pensionable emolument 可供计算退休金的年薪
pchBvly+0 annual report 年报
*nTU# U Annual Report on the Consumer Price Index 《消费物价指数年报》
-9Ws=r0R annual return 周年报表；周年申报表；每年报税表格
&h~aChJ Annual Return Rules 《周年报表规则》
y 'M#z_.z annual review of consumer prices 每年消费物价回顾
B]iP't \~ annual roll-forward basis 逐年延展方式
+M\8>/0oA annual salary 年薪
k9si| ' annual statement 年度报表；年度决算表
e [0w5)X
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Ff4*IOZ}( annuitant 年金受益人
Q(@IK&v annuity 年金
&%C4Ug o annuity contract 年金合约
z ; }6f annuity on human life 人寿年金
wz
/GB8P antecedent debt 先前的债项
P= 8>c'Q ante-dated cheque 倒填日期支票
F?4 (5 K anticipated expenditure 预期开支
-uR72f anticipated net profit 预期纯利
j UMf6^^ anticipated revenue 预期收入
H{G{H=K _ anti-inflation measure 反通货膨胀措施
mZvG|P$} anti-inflationary stance 反通货膨胀立场
b"j|Bb apparent deficit 表面赤字
#=,(JmQPt apparent financial solvency 表面偿债能力
GG6% bF apparent partner 表面合伙人
edC 4BHE application for personal assessment 个人入息课税申请书
kODK@w V- application of fund 资金应用
n \G Ry' application to release as liquidator and to destruct the books of accounts and documents
w
YNloU 申请免除清盘人职务及毁灭帐簿与文件
z(HaRB3l appointed actuary 委任精算师
~,gXa w appointed auditor 委任核数师；委任审计师
1yqoA * appointed trustee 委任的受托人
;3ft1 appointer 委任人
/CX VLl8~ apportioned pro rata 按比例分摊
{padD p apportionment 分配；分摊
`$R A< 3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rAqxTdF apportionment formula 分摊方程式
{ I1~-8 apportionment of estate duty 遗产税的分摊
G*8GGWB^a appraisal 估价；评估
X" R<J#4 appreciable growth 可观增长
mxG ]kqi appreciable impact 显着影响
/ !xF?OmVd appreciable increase 可观增长
6 vy7l(% appreciation 增值；升值
z01>' appreciation against other currencies 相对其他货币升值
(!K_Fy@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Oe]&( appreciation tax 增值税
I4_d[O9 appropriation 拨款；拨用；拨付
lX!`zy{3k appropriation account 拨款帐目
6j9)/ H P Appropriation Bill 拨款法案
vA% ^`5 appropriation-in-aid system 补助拨款办法
\F6LZZ2Lv approved assets 核准资产
j |_E$L A\ approved basket stock 认可一篮子证券
l}g;'9ZB approved budget 核准预算
(k "_># % approved charitable donation 认可慈善捐款
)LHj+B approved charitable institution 认可慈善机构
'3(l-nPiG^ approved currency 核准货币；认可货币
\ZXLX'- approved estimates 核准预算
7*H:Ob) 9k approved estimates of expenditure 核准开支预算
e ;95a approved overseas insurer 核准海外保险人
x K%= approved overseas trust company 核准海外信托公司
9uB(Mx(-:` approved pooled investment fund 核准汇集投资基金
wsfd8T4 approved provident fund scheme 认可公积金计划
\}]iS C.2 approved provision 核准拨款
|QZ 58)> approved redeemable share 核准可赎回股份
' P"g\;Ij approved regional stock 认可地区性证券
[IBQ vL approved retirement scheme 认可退休金计划
yu bSj* approved subordinated loan 核准附属贷款
=!MY4&YX arbitrage 套戥；套汇；套利
P>Qpv Sd_# arbitrageur 套戥者；套汇者
%"$@%"8;3 arbitrary amount 临时款项
WOytxE arrangement 措施；安排；协定
O9h+Q\0\ W arrears 欠款
gPC@Yy arrears of pay 欠付薪酬
W0`Gc
{ arrears of revenue 逾期未收税款；逾期未收的帐项
H: {7X1bV articles of association 组织章程；组织细则；组织章程细则
U yqXMbw@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ug&[ IL~lc ascertainment of profit 确定利润
wo^Sy41bF "Asia Clear" “亚洲结算系统”
(&\aA 0-}H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;e8V
+h Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[bQj,PZ& Asian Development Fund [ADF] 亚洲发展基金
b3 qc_ Asian dollar bond 亚洲美元债券
rnm03 '{ Asian dollar market 亚洲美元市场
B0UJq./` Asian dollar rate 亚洲美元利率
ZXb0Y2AVx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wdE ?SD s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
I*[tMzE asked price 沽盘；喊价；索价；卖方报价
V9 }t0$LN assessable income 应评税入息
|1=
!;.# assessable loss 应评税亏损
rp34?/Nz assessable profit 应评税利润
&lc8G assessable value 应评税值
Jc*XXu) assessed profit 估定利润
kMxazx 1 assessed value 经评估价值
tJI,r_ assessment 评税；评定；估价；评税单
w5C*L)l assessment number 评税编号；估价编号
BNGe
exs@ assessment of additional tax 补加税评税
WgR4Ix^L# assessment of performance 业绩评估；实绩评价
*<V^2z$y_ Assessor 评税主任
3yS asset price bubbles 资产价格泡沫
ni CE\B~ asset-backed securities 具资产保证的证券
4g
_"ku assets accretion 资产增值
Lm)\Z P+W assets and liabilities 资产与负债
5 MxL*DB=b assets betterment statement 资产递增表；资产改进表
@$@mqHI} assets lending 实物放款；有抵押贷款
p#8W#t $ assets of the company passing on the death 死者去世时转移的公司资产
3NK ^AaTK assets pledged as security for liabilities 用作负债抵押的资产
=(r*
5vd assets portfolio 资产投资组合
$6f\uuTU2" assets price 资产价格
D$k8^Vs assets quality 资产质素
,\PVC@xJ assets realization 资产变现
+*nGp5=^GE assets refinancing arrangement 资产再集资安排
@!tVr3;N$ assets securitization 资产证券化
9L eNe}9v assets situated outside Hong Kong 在香港以外地方的资产
#TJk-1XM*q assets stripping 削减资产；拆卖资产
m@xi0t assets value 资产值
oUDVy_k assignee 承让人
|VH!)vD assignment 转让；转让书；转让契
!|wzf+V assignment of interest 权益转让
eOl KbJ U assignment of letters patent and trade mark 专利证书及商标转让
| ?m` xO assignment of property 物业转让；物业转让书
tV;% J4E' assignment right 转让权
HaNboYW_K assignor 转让人
:Waox"#=g associate 有联系的人；有关连人士；相联者；合伙人；联系人
"&YY O#YO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l3i,K^Y L associate member 附属会员
]n1dp2aH associated body corporate 相联法人团体
L-i>R:N4 associated company 相联公司；联属公司
]5CNk+`' associated corporation 相联法团
@ Cs V]97` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,lN5,zI=S 公认会计师公会〔英国〕
/ l>.mK() Association of Futures Exchange Brokers 香港期货经纪协会
=Ov7C[( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Do-^S:. association of underwriters 承保人组织
{i{xo2<1" assumption of control 接管
#~ v4caNx assurance 担保；保险；转易；转易书
H.
,;- assurance of interest 权益的转易
h=VqxG C& at 19XX price 按一九ＸＸ年价格计算
dXvt6kF at a discount 按赔价计算；按贴水价格计算；打折扣
4)-)# `K at a premium 按溢价计算；按升水价格计算
nY-* i!H at call 通知付款；按通知
JyBp-ii at constant market price 按固定市价计算
FVWfDQ$&v at constant price 按固定价格计算
[`fI:ao| at cost 按成本计算
&vUq}r%P at current market price 按当时市价计算；按现时市价计算
'JmBh@A at current price 按当时价格计算；按现时价格计算
^J= hrYG A at factor cost 按要素成本计算；按生产要素成本计算
6o&ZIY J9k at money-of-the-day price 按付款当日价格计算
oh8L`=>&a at or better 按指定或较佳价位〔买卖指令〕
)6oGF>o> at par 按面值计算；平价
5a`%)K at sight 见票即付
|WQ9a' ' at the close 按收市盘
oY9FK{ at the opening 按开市盘
$Rtgr{ {;" attestation 见证；见证条款
o=+Z.-q at-the-money option 平价期权
Wsz0yHD[` attorney 受权人；受托代表人
.jg0a attornment 新拥有人承认书
j.?:Gaab?# attributable profit 可归属利润
w_-+o^ attributable share value 可归属股份价值
3 x *z\VJ Auckland Stock Exchange 奥克兰证券交易所
0~A#>R' auction 拍卖
eb:A 1f4L auctioneer 拍卖商
<>&=n+ i audit 审计；核数
I+?hG6NM Audit Commission 审计署
:J_oj:0r"f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+a)E| (cN 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〕
"cUg>a3 audit review 帐目审查
i2,U ,>. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1JS2SxF audited account 审计帐目；经审计的帐目
7!V @/S}7 audited annual account 经审计的周年帐目
| hzT; audited balance sheet 经审计的资产负债表
,{}#8r` +* auditor 核数师；核数主任；审计师
/I{R23o auditor's certificate 核数师证明书；审计师证明书
1 i|.h auditor's report 核数师报告；审计师报告
>>'C
:7+Y Aussie bond 澳元债券
HxwlY x,4 austerity budget 紧缩预算
$xW **& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
rGwIcx(% Australia All Ordinaries Index 澳洲所有普通股票指数
>l1 r,/\\ Australian Dollar [AUD] 澳元
2Oc$+St~8 Australian Options Market 澳大利亚期权市场
{ISE'GJj Australian Securities Commission 澳洲证券事务监察委员会
I<\
'% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
zQ)+/e(8 Australian Stock Exchange 澳大利亚证券交易所
70gg 4BS Austrian Schilling [ATS] 奥地利先令
UPh=+s #Q authentication 认证；鉴证
D, ;\F,p authority to purchase 委托购买证；委购书
+++pI.>(*Q authorization 认可；核准；授权；授权书
6 49 != authorization by direction 指示授权
7k8n@39? authorization by instruction 指令授权
j~av\SCU* authorization by warrant 令状授权
VV3}]GjC authorization of unit trust 单位信托的认可
QTJu7^ O9 authorized agent 指定代理人
JJk#,AP authorized capital 法定资本
a:!uORQby authorized clerk 出市员
@PkJY authorized dealer 认可交易商
vs9?+3 authorized financial institution 认可财务机构
Lk, +Tfk" authorized fund 认可基金
Mg J5B(c authorized fund house 获授权的基金公司；认可基金公司
]#eh&jw authorized institution 认可机构
[/9(NUf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8e:vWgQpL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%vqT#+x authorized insurer 获授权保险人；获认可承保人
pO/% N94s authorized investment 特准投资项目
a5c'V authorized person 获授权人
nfE@R."A authorized representative 获授权代表
_ n O.- authorized share capital 法定股本
2<W&\D o@ automated quotation system 自动报价系统
oN,s.Of Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.XH8YT42 自动交易系统〔香港期货交易所有限公司〕
\_ow9vU automatic adjustment mechanism 自动调整机制
]|oJ)5P automatic adjustment system 自动调整系统
.[pUuVq] Automatic Clearing House 自动票据交换所
%efGt6& automatic exchange rates accumulation system 自动化汇率累集系统
" ~Q*XN2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d0UZ+ RR# automatic teller machine [ATM] 自动柜员机
k n Hv?# autopay 自动转帐
[#b2%G1 available assets 可用资产
v <h;Di@ available fiscal reserve 现存财政储备
W '/>et available profit 可用利润
zQfk Ma. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qd2xb8r average 平均；平均数；海损
Ol+Kp!oc Y average basic salary 平均基本薪金
pM$ @m] average consumer expenditure 平均消费开支；一般消费开支
@p!Q1-] = average cost 平均成本
X >,A average cost of land production 增辟土地平均成本
#BJ\{"b_}z average daily turnover 平均每日成交额
,)#.a%EKA average daily wage rate 平均每日工资率
zY
APf &5 average expenditure pattern 平均开支模式
/6 tcSg) average growth rate 平均增长率
3'#%c>_ average net fixed assets 固定资产平均净值
vDDljQXw4 average of relatives 相对价格平均数
aj7dH5SZl average price 平均价格
L(o#4YH}>J average propensity to consume 平均消费倾向；一般消费倾向
(cV average propensity to save 平均储蓄倾向；一般储蓄倾向
rw u3 Nb average rate 平均率
[X"k >
Sq average revenue 平均收入；平均收益
{BOLP E- average stock 平均库存；平均存货
rz average yearly rent 平均年租
&?<AwtNN avoidance of double taxation 避免双重课税
_Z#eS/,O@ avoidance of tax 避税
