A:
w&es N$2 A share Ａ股；甲类股份
mr KIiaU<J abatement of tax 减税；减扣免税额
#a|r
^%D ABN AMRO Bank N.V. 荷兰银行
o,J8 n;"l above-the-line expenditure 线上项目支出；经常预算支出
V^n=@CZT9C above-the-line receipt 线上项目收入；经常预算收入
%)dp
a ABSA Asia Limited 南非联合亚洲有限公司
x+'Ea.^ absolute change 绝对数值变更
kD QE*o absolute expenditure 实际开支
l$HBYA\Qh absolute guideline figure 绝对准则数字
/']`}*d absolute interest 绝对权益
$5\sV4 8f absolute order of discharge 绝对破产解除令
&io+* absolute profit margin 绝对利润幅度
'@.Lg0` absolute value 实值；绝对值
j3+ hsA/(k absolutely vested interest 绝对既得权益
;.$vDin6 absorbed cost 已吸收成本；已分摊成本
\>.[QQVI"l absorption 吸收；分摊；合并
V5
9Vf[i| absorption rate 吸收率；摊配率；分摊率
`s=Z{bw ACB Finance Limited 亚洲商业财务有限公司
0/z$W.! acceptable form of reciprocity 合理的互惠条件
:]8A;`G} acceptable rate 适当利率；适当汇率
xa?auv! acceptance agreement 承兑协议
e_rEu'[av acceptance for honour 参加承兑
/y UKUXi acceptor 承兑人；接受人；受票人
/9D
mK%d acceptor for honour 参加承兑人
(&V*~OR accident insurance 意外保险
t v`c" Pb Accident Insurance Association of Hong Kong 香港意外保险公会
z([HGq5 accident insurance scheme 意外保险计划
,*x/L?. Z! accident year basis 意外年度基准
L KZ<\%
X accommodation 通融；贷款
%|R]n B accommodation bill 通融票据；空头票据
6y?uH; SL accommodation party 汇票代发人
r@'~cF]m account balance 帐户余额；帐户结余
0f 3>s>`M account book 帐簿
w9gfv a$& account collected in advance 预收款项
(otD4VR_ account current book 往来帐簿
T| (w-)mv account of after-acquired property 事后取得的财产报告
G(F=6L~; account of defaulter 拖欠帐目
O_
$ zK account payable 应付帐款
[z;}^ 3b account payee only [A/C payee only] 只可转帐；存入收款人帐户
m*7RC4"J account receivable 应收帐款
C4-%|+Q i account receivable report 应收帐款报表
9&B #@cw account statement 结单；帐单；会计财务报表
qI74a F account title 帐户名称；会计科目
x @9rc,by accountant's report 会计师报告
fL'Ci;.;+ Accountant's Report Rules 会计师报告规则
"18cD5-# accounting and auditing procedure 会计与审计程序；会计与核数程序
RR/?"d? & Accounting Arrangements 《会计安排》
mv$gL accounting basis 会计基础
8 r0;054 accounting by Official Receiver 破产管理署署长呈交的帐目
!{g>g%2! Accounting Circular 《会计通告》
r=RiuxxTq accounting class 会计类别
pVjOp~=U
accounting date 记帐日期；会计结算日期
i{HzY[ accounting for money 款项核算
Tz\v.&? $ Accounting Officer 会计主任
\vL{f;2J accounting period 会计报告期；会计期
n5fc_N/8O= accounting policy 会计政策；会计方针
)U}`x }:, accounting practice 会计惯例
RO'b)J:j9 accounting principle 会计准则
a?W<<9] accounting record 会计记录
tjne[p accounting report 会计报告
\y7\RV>>3b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<hgfgk7< Accounting Society of China 中国会计学会
sbhUW>%. accounting statement 会计报表
$ 93j; accounting system 会计制度；会计系统
2,h]Y= .s accounting transaction 会计事项；帐务交易
_.W;hf` accounting treatment 会计处理
m^tf=O< accounting year 会计年度
h?- >A# accretion 增值；添加
^'b\OUty- accrual 应计项目；应累算数目
G/1V4-@ accrual basis 应计制；权责发生制
"1Y DT-I" accrual basis accounting 应计制会计；权责发生制会计
{q);1Nnf accrue 应累算；应计
ExOSHKU,e accrued benefit 应累算利益
,LU|WXRB accrued charges 应计费用
MBol_#H accrued cumulative preference share dividend 应累算的累积优先股股息
y]ya.YG accrued expenses 应累算费用
!}"P Hby5N accrued interest payable 应付利息；应计未付利息
,!^;<UR: accrued interest receivable 应收利息；应计未收利息
t6%zfm
accrued right 累算权益
BGO
pUy accruing profit 应累算的利润
Pi Nf;b^9 accumulated fiscal reserve 累积财政储备
S<w? ,Z accumulated profit 累积利润；滚存溢利
|1+ m Hp accumulated reserve 累积储备
U\"FYTC accumulation of surplus income 累积收益盈余
x^ Y sXzu acquired assets 既得资产
FJ|JXH* acquisition 收购；购置；取得
Nqb m,s acquisition cost 购置成本
&&sm7F% acquisition expenses 购置费用
{>X2\.Rl acquisition of 100% interest 收购全部股权
C'joJEo acquisition of control 取得控制权
19\
V@d^ acquisition of fixed assets 购置固定资产
L 5]uT`Twa acquisition of shell “买壳”
6k ]+DbT acquisition price 收购价
9%?a\#C act of God 天灾
>#5jO9 acting partner 执事合伙人
R, U YwI active market 买卖活跃的市场；交投畅旺的市场；旺市
IG8I<+< o active partner 积极参与的合伙人
)JR& active trading 交投活跃
U ~8, N[ actual circulation 实际流通
>\s+A2P actual cost 实际成本
x 4`RKv2m actual expenditure 实际开支；实际支出
OT 3~5j1[ actual income 实际入息；实际收入；实际收益
L\t?^u actual market 现货市场
$1|65j[e actual price 现货价；实际价格
(ZD ~Q_O- actual profit 实际利润
)H*BTfmt actual quotation 实盘；实际价位；实际报价
%$+bO/f actual year basis 按实际年度计算
@F!oRm5 actuals 实货
4{D^ 4G actuarial investigation 精算调查
Y]"l cr} actuarial principle 精算原则
yOm#c>X actuarial report 精算师报告
h&EF) ~G Actuarial Society of Hong Kong 香港精算学会
o? wEX% actuarial valuation 精算师估值
7k#0EhN 1> actuary 精算师
&v/R-pz ad referendum agreement 暂定协议；有待覆核的协定
b}m@2DR'|m ad valorem duty 从价税；按值征税
ce1U}">11 ad valorem duty system 从价税制
>d^DN;p ad valorem fee 从价费
$gaGaB ad valorem tariff 从价关税
J L2g!n=
K additional allowance 额外免税额
'6f)^DYA'? additional amount for unexpired risk 未过期风险的额外款额
;^so;>F additional assessable profit 补加应评税利润
l }]"X@&G additional assessment 补加评税
zkHyx[L additional commitment 额外承担
3q0S}<h al additional commitment vote 额外承担拨款
X->` ~-aj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L=kETJ:g additional dependent parent allowance 供养父母额外免税额
?q}:ojrs1 additional provision 额外拨款
LOe l6Ui additional stamp duty 附加印花税
wI#R\v8(`n additional tax 补加税罚款；补加税款
;% l0Ml> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
94u~:'t>V adjudged bankrupt 被裁定破产
c- "# adjudicated bankrupt 裁定破产人
CjmF2[ | adjudication fee 裁定费；评定印花税额手续费；评估契据费
d +&w7/F adjudication of bankruptcy 裁定破产；宣告破产
$%?[f;S3, adjudication of insolvency 裁定无力偿还债务
@eN,m {b adjusted actual 经调整的实数；调整后的实数
j%fi*2uX adjusted current assets 经调整的流动资产；调整后的流动资产
kwr M3 nq adjusted figure 经调整的数字；调整后的数额
6:` 4bo adjusted liabilities 经调整的负债；调整后的负债
\!Ap < adjusted loss 经调整的亏损；调整后的亏损
Xrz pn&Y=# adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
SnG XEQ adjusted profit 经调整的利润；调整后的利润
[&:dPd1_ adjusted surplus 经调整的盈余额；调整后的盈余额
O\}w&BE:h adjusted value 经调整的价值；调整后的价值
~f?brQ ? adjustment 调整；修订；理算〔保险〕
w9CX5F g adjustment centre 调剂中心
D
#C\| E: adjustment lag 调整过程的时间差距；调整时差
OA&r8WK3 adjustment mechanism 调整机制
Z#s-(wf adjustment of loss 亏损调整
gmt S3, adjustment process 调整过程；调整程序
/=:F w}vt adjustment range 调整幅度
LB nlaH . administered exchange rate 受管制汇率
8 ,]wOxwqi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
G PL^!_ administration expenses 行政费用
;rt\ administration fee 手续费；行政费
fs8C ^Ik>~ administration in bankruptcy 破产管理
<P-AlHYV- administration order 遗产管理令
%=i/MFGX administrator 管理人；遗产管理人
OTmr-l6 administrator of the estate 遗产管理人
8n/[oDc ] admission of debt 债项承认书
NX?6
(lO, admission of proof 接纳债权证明
@Qd5a(5W M advance 放贷款项；垫付款项；预支款项；预付款项
X92I==-w advance account 暂支帐目；预付款帐户
o> yo9n%t advance compensation 预付补偿金
q `L} \}o advance from shareholder 股东垫款
__)"-\w-_( advance pending reimbursement 预支以待日后付还
h `Xl~= advanced economy 先进经济体系
+jj] tJ$[ advancement 预付；预付财产
kDc/]Zb% advances warrant 垫款令
1c:/c|shQ_ advancing 贷出
uo7[T*<Q adverse balance 逆差
K#dG'/M|Pb adverse exchange 逆汇
cxnEcX\ advertisement addressed to shareholders 在报章刊登的致股东通告
K(_8oB784 advice for collection 托收通知书
6V-JyTcxGI advice of drawing 提款通知书；汇票通知书
ab*O7v advice of payment 付款通知
^aY,Wq Advisory Committee [Securities and Futures Commission]
Gvqu v\ 谘询委员会〔证券及期货事务监察委员会〕
#x(3>} Advisory Committee on Diversification 经济多元化谘询委员会
x^y&<tA affidavit 誓章；遗产申报誓章
FUZ`ST+OL affidavit of no receipt 述明无收款的誓章
>;~ ia3 affiliate 联号；联营公司；附属公司
$K_-I8e| affiliated company 附属公司；联号；联营公司
W!
GUA< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q6f PqEX= affordability 负担能力
u{|^5%) African Development Bank [AfDB] 非洲开发银行
Tnb5tHjnh after-acquired property 事后取得的财产
la aoIL^ after-hours dealing 市后交易
y_{v&AGmgm after-tax profit 税后盈利；税后利润；税后溢利
w/Wd^+I In agency agreement 代理协议
Z8WBOf*~e agency expenses 代理机构的开支
4_o+gG%HaM agency fee 代理费
DcEGIaW Agency Law 《代理法》
ilFS9A3P agent 代理人；承销人
>; k~ B agent of company 公司代理人
_ Z z ne agent's fee 代理人费；经纪费
Ve t<,;T e aggregate 总计；总数；总体数字
z=DK(b;$z aggregate amount 总款额；总额
wyv%c/WlS aggregate assets and liabilities 总体资产与负债
G/V0Yn"" aggregate at constant price 按固定价格计算的总体数字
0Y/k /)Ul] aggregate demand 总需求
2G }@s. iE aggregate gross position 总持仓量
]0 ;,M aggregate limit 总限额
E# *`u aggregate of salaries tax 合计薪俸税
nLBi} T aggregate performance 总体表现；总体业绩
$TavvO%# aggregate supply 总体供应
~{!,Z nO* aggregate surplus 总盈余
RH&}'4JE: aggregate total 整体总额
?f=7F
% aggregate value 总值；合计价值
fG|+ ! aggregated basis 合计基准
k:CSH{ s5{ aggregated net chargeable income 合计应课税入息实额
;;n=(cM|z aggregation 合并计算；合计；总和
(.~'\@ aggregation of incomes of husband and wife 夫妇入息合并计算
"Kf4v|6; aggregation of property 财产的总和
,pVq / 1 agio 差价；贴水
:w:ql/?X 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》
~)]n67Or~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r }Nq"s< 《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》
Ct}rj-L<i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@1)C3(=A 《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》
8rSu,&< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%YI !{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hVu~[ 'Me agreement for a settlement 授产协议
$lf\1)B~* agreement for assignment 转让协议
cb9@
0^- agreement for sale 售卖协议；买卖协议
scR+F 'M agreement for sale and purchase 买卖协议
BaE}|4 agreement for the payment of interest 支付利息协议
w m/>_ agreement for the repayment of money 还款协议
L'}^Av_+ agreement of reinsurance 再保险协议
o ) Nm5g Agricultural Bank of China 中国农业银行
[300F=R air passenger departure tax 飞机乘客离境税
60%EmX
; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-.hH,zm airport tax 机场税
v{TI SgZ alcohol duty 酒精税
_ +A$6l alienation 让与；让渡；转让
8^"P'XQ alimony 生活费；赡养费
iuWw(dJk All Ordinaries Index [AOI] 所有普通股指数
< zF /at all risks 全险；综合险
}7/Ob)O All Sales Record for Stock Market 《股票市场成交报告》
&^@IAjxn Allied Capital Resources Limited 新联财务有限公司
r;OE6}L> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
aK kY) allocation letter 拨款信件
YX 19Q G% allocation of fund 分配款项；预留款项
He)dm5#fg allocation of profit 利润分配；溢利分配
UQ)7uYQ5 allocation warrant 拨款令
;X[23A{ allotment 分配；配股
R =s^bYdoy allotment notice 股份配售通知；配股通知
v9vY#W allotment of shares 股份分配
u"M^qRhD allowable 可获宽免；免税的
k0!D9tk allowable business loss 可扣除的营业亏损
*(]@T@yN allowable expenses 可扣税的支出
Op:7EdT# allowance 免税额；津贴；备抵；准备金
($:JI3e[; allowance for debts 债项的免税额
=/F\_/Xw allowance for depreciation by wear and tear 耗损折旧免税额
S[o R q allowance for funeral expenses 殡殓费的免税额
dG'5: ,n/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C$fQ[@ allowance for repairs and outgoings 修葺及支出方面的免税额
qAR}D~ t allowance to debtor 给债务人的津贴
J`{HM v alteration of capital 资本更改
/A/k13 J alternate trustee 候补受托人
Q
OP8{~O amalgamation 合并
Se&%Dr3Nv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AC/8 2$ ambit of charges 征税范围；收费范围
)ia$pe s amended valuation 经修订的估值
d#wK American Commodities Exchange 美国商品交易所
8sxH)"S American Express Bank Limited 美国运通银行
?u /i8 American Stock Exchange 美国证券交易所
Ue]GHJ2 amortization 摊销
f=*xdOB3 amount due from banks 存放银行同业的款项
]mmL8%B@_ amount due from banks abroad 存放海外银行同业的款项
NI %
() amount due from holding companies 控股公司欠款
@awN* mO amount due from local banks 存放本港银行同业的款项
0q Mf6 amount due to banks 银行同业的存款
OgB ZoTT amount due to banks abroad 海外银行同业的存款
E[E[Za^Y amount due to holding companies 控股公司存款
.6#Y- iJqc amount due to local banks 本港银行同业的存款
bLi>jE.%. amount due to outport banks 外埠银行同业的存款
p3(&9 ~ s amount for note issue 发行纸币的款额
}9ZcO\M amount of bond 担保契据的款额
z hFk84 amount of consideration 代价款额
BFyVq amount of contribution 供款数额
$2\k| @)s amount of indebtedness 负债款额
YC0FXN V amount of principal of the loan 贷款本金额
*FEY"W+bY amount of rates chargeable 应征差饷数额
9Fm><,0'u amount of share capital 股本额
'HDbU#vD amount of sums assured 承保款额
.]W A/} amount of variation 变动幅度
dLI`\e<r&[ amount of vote 拨款数额
3xz{[ 5<p amount payable 应付款额
1]j_4M14aA amount receivable 应收款额
&`4v,l^Zi6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k,nRC~Irh analysis 分析
K# d V. ancillary risk 附属风险
0q
^ dpM annual account 周年帐目；周年帐目报表；年度决算；年结
+R?d6IjH annual accounting date 年结日期
_K"X annual allowance 每年免税额；年积金；年度津贴；年津
Dx<CO1%z- annual balance 年度余额
:X;AmLf`2u annual disposable income 每年可动用收入
/IN/SZx annual estimates 周年预算
sd~T annual fee 年费
=!%+ sem annual general meeting 周年大会
Gd 5J<K annual growth rate 年增率；每年增长率
Q.G6 y,KR annual long-term supplement 长期个案每年补助金
u2 xb ^vu annual pensionable emolument 可供计算退休金的年薪
_ s[v :c annual report 年报
zn|/h,. Annual Report on the Consumer Price Index 《消费物价指数年报》
@}cZxF Q!C annual return 周年报表；周年申报表；每年报税表格
ij=}3;L_! Annual Return Rules 《周年报表规则》
mME a*9P annual review of consumer prices 每年消费物价回顾
h^KLqPBt{ annual roll-forward basis 逐年延展方式
13nXvYo' annual salary 年薪
"m:4e`_dz annual statement 年度报表；年度决算表
o-jF ?9m Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
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Pdl [+a annuitant 年金受益人
X%b.] A annuity 年金
va/$dD9 annuity contract 年金合约
R_2JP C annuity on human life 人寿年金
uR7\uvibUO antecedent debt 先前的债项
:9`T.V<? ante-dated cheque 倒填日期支票
/)` kYD6 anticipated expenditure 预期开支
3yfq*\_uXw anticipated net profit 预期纯利
a jCx"J anticipated revenue 预期收入
^#4?v^QNh anti-inflation measure 反通货膨胀措施
?#LbhO* anti-inflationary stance 反通货膨胀立场
g qRwN p apparent deficit 表面赤字
)R2BTE: apparent financial solvency 表面偿债能力
!~&vcz0>)9 apparent partner 表面合伙人
R2af >R application for personal assessment 个人入息课税申请书
I bd
na9z7 application of fund 资金应用
Bld $<uU application to release as liquidator and to destruct the books of accounts and documents
iZ3%'~K<3J 申请免除清盘人职务及毁灭帐簿与文件
Q7 Clr{& appointed actuary 委任精算师
C +%&!Q appointed auditor 委任核数师；委任审计师
zU'\r~c appointed trustee 委任的受托人
&&;ol} W appointer 委任人
]' F{uDm[ apportioned pro rata 按比例分摊
5Go&+|c vJ apportionment 分配；分摊
}bVWV0Aeim Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-PSI^%TR# apportionment formula 分摊方程式
w8Mi: ;6 apportionment of estate duty 遗产税的分摊
m b\}F9 appraisal 估价；评估
zW_V)U Ne appreciable growth 可观增长
/i]!=~\qFs appreciable impact 显着影响
VzR (O B appreciable increase 可观增长
*$Df)iI6 appreciation 增值；升值
*kXSl73 k appreciation against other currencies 相对其他货币升值
xPY/J#X$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l*|^mx^Q appreciation tax 增值税
G w$sL&1m\ appropriation 拨款；拨用；拨付
@JWoF^U appropriation account 拨款帐目
aNpeePF)z Appropriation Bill 拨款法案
[*j
C appropriation-in-aid system 补助拨款办法
yuvt<k z approved assets 核准资产
;u'mSJI ' approved basket stock 认可一篮子证券
tZ]|3 wp approved budget 核准预算
*JX)q approved charitable donation 认可慈善捐款
lMX 2O2 o approved charitable institution 认可慈善机构
7)IB IlV approved currency 核准货币；认可货币
V6,D ~7 approved estimates 核准预算
y#AwuC K approved estimates of expenditure 核准开支预算
o?f7_8fG approved overseas insurer 核准海外保险人
aPq 9^S* approved overseas trust company 核准海外信托公司
ai(<"| ( approved pooled investment fund 核准汇集投资基金
U/2g N
H approved provident fund scheme 认可公积金计划
]Ph~-O approved provision 核准拨款
x7X"'1U approved redeemable share 核准可赎回股份
0(|BQ'4~H approved regional stock 认可地区性证券
.(,4a<I?%N approved retirement scheme 认可退休金计划
R<gC,eV<= approved subordinated loan 核准附属贷款
0}YR= arbitrage 套戥；套汇；套利
Rla4XN=mf arbitrageur 套戥者；套汇者
dUtxG ~9 arbitrary amount 临时款项
Y WSo:)LY arrangement 措施；安排；协定
pCz;km arrears 欠款
"msCiqF{z arrears of pay 欠付薪酬
Tw{H+B"uVz arrears of revenue 逾期未收税款；逾期未收的帐项
,# 1ke articles of association 组织章程；组织细则；组织章程细则
~ySmN}3~' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
r3l}I 6 ascertainment of profit 确定利润
_dj< xPO "Asia Clear" “亚洲结算系统”
BYEqTwhT& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w0Fi~:b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8u$Kr q Asian Development Fund [ADF] 亚洲发展基金
"-y\F}TE Asian dollar bond 亚洲美元债券
cWl)ZE<hM Asian dollar market 亚洲美元市场
_7YAF,@vT Asian dollar rate 亚洲美元利率
C|Bk'<MI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zYdSg<[^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`e0 U-W]kF asked price 沽盘；喊价；索价；卖方报价
^CTgo,uf6H assessable income 应评税入息
p3:x\P<| assessable loss 应评税亏损
cve(pkl assessable profit 应评税利润
f Mr6ZmB assessable value 应评税值
0\g;^Zpi assessed profit 估定利润
o$m64l assessed value 经评估价值
br}.s@~ assessment 评税；评定；估价；评税单
36JVnW; assessment number 评税编号；估价编号
BbZ-dXC< assessment of additional tax 补加税评税
/d5_-AB(v assessment of performance 业绩评估；实绩评价
a\\B88iRRZ Assessor 评税主任
4@|K^nT` asset price bubbles 资产价格泡沫
5M{N-L_eC asset-backed securities 具资产保证的证券
* eL%[B assets accretion 资产增值
%*<k5#Yq assets and liabilities 资产与负债
<pGPuw|~I assets betterment statement 资产递增表；资产改进表
FyYQ4ov0&o assets lending 实物放款；有抵押贷款
)1O *~% assets of the company passing on the death 死者去世时转移的公司资产
__c:$7B/4U assets pledged as security for liabilities 用作负债抵押的资产
|v8 >22y assets portfolio 资产投资组合
9u1)K r=e assets price 资产价格
TH/!z,( > assets quality 资产质素
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>SK> assets realization 资产变现
5oplV(<?*S assets refinancing arrangement 资产再集资安排
EuqmA7s8A assets securitization 资产证券化
~)D2U:"^xm assets situated outside Hong Kong 在香港以外地方的资产
YL&$cT] 1 assets stripping 削减资产；拆卖资产
it\{#rb=4 assets value 资产值
a=k+:=%y assignee 承让人
XZuJ<]}X, assignment 转让；转让书；转让契
a=gT GG"9 assignment of interest 权益转让
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5,[ assignment of letters patent and trade mark 专利证书及商标转让
dY/=-ymW assignment of property 物业转让；物业转让书
Y >EwU assignment right 转让权
q|om ^:n. assignor 转让人
~R/7J{Sg associate 有联系的人；有关连人士；相联者；合伙人；联系人
gE JmMh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Z?[;Japg associate member 附属会员
H| T:_*5 associated body corporate 相联法人团体
&qFdP'E;$ associated company 相联公司；联属公司
kjN9(&D associated corporation 相联法团
nG$*[7<0u Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*(L4rK\2 公认会计师公会〔英国〕
zY(* Xk Association of Futures Exchange Brokers 香港期货经纪协会
.t xgb Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j*Q/vY!T association of underwriters 承保人组织
>DQl&:-)t assumption of control 接管
2Y&z}4'j assurance 担保；保险；转易；转易书
eg) =^b assurance of interest 权益的转易
}_0?S0<# at 19XX price 按一九ＸＸ年价格计算
9M~EH?>+[ at a discount 按赔价计算；按贴水价格计算；打折扣
S
D] d/|y at a premium 按溢价计算；按升水价格计算
IoJkM-^H&) at call 通知付款；按通知
~.AUy%$_g+ at constant market price 按固定市价计算
1[J&^@t[h6 at constant price 按固定价格计算
-hL8z$} at cost 按成本计算
v*Qo bI at current market price 按当时市价计算；按现时市价计算
6<NaME at current price 按当时价格计算；按现时价格计算
X.,SXNS+B at factor cost 按要素成本计算；按生产要素成本计算
ag14omM- at money-of-the-day price 按付款当日价格计算
tHXt*t zq at or better 按指定或较佳价位〔买卖指令〕
5 h+g^{BE at par 按面值计算；平价
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duN0 at sight 见票即付
A2uSH@4 at the close 按收市盘
;:cU /{W at the opening 按开市盘
oj$D3 attestation 见证；见证条款
+f+x3OMX3 at-the-money option 平价期权
s}`ydwSg8 attorney 受权人；受托代表人
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N+b" L Zc attributable profit 可归属利润
gx 4`pH;B\ attributable share value 可归属股份价值
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2T Auckland Stock Exchange 奥克兰证券交易所
!V Zl<| auction 拍卖
<' -}6f3 auctioneer 拍卖商
rgB`< [:b audit 审计；核数
_,NL;66=[ Audit Commission 审计署
f<uLbJ6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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>sz 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〕
d'kQE_y2. audit review 帐目审查
QSAz:Yvf| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]$4 k+)6 audited account 审计帐目；经审计的帐目
4kT| / bp audited annual account 经审计的周年帐目
=YB3^Z audited balance sheet 经审计的资产负债表
wP6~HiC auditor 核数师；核数主任；审计师
5 (%+8<2 auditor's certificate 核数师证明书；审计师证明书
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c< auditor's report 核数师报告；审计师报告
OlRBv foh8 Aussie bond 澳元债券
T}$1<^NK austerity budget 紧缩预算
ub{<m^ |) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4.|]R8Mn Australia All Ordinaries Index 澳洲所有普通股票指数
,@khV Australian Dollar [AUD] 澳元
`U#*O+S-^ Australian Options Market 澳大利亚期权市场
2!-ZNd:(+ Australian Securities Commission 澳洲证券事务监察委员会
3:Y ZC9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8PDt 7
\ Australian Stock Exchange 澳大利亚证券交易所
z62e4U][ Austrian Schilling [ATS] 奥地利先令
)2g\GRg6 authentication 认证；鉴证
H-n k\ K<| authority to purchase 委托购买证；委购书
Ii,e=RG> authorization 认可；核准；授权；授权书
i t ,i^32| authorization by direction 指示授权
8 %Lq~ l k authorization by instruction 指令授权
d@b"tb}R authorization by warrant 令状授权
Fm`hFBKW authorization of unit trust 单位信托的认可
,`^B!U3m authorized agent 指定代理人
\d&j`UVY authorized capital 法定资本
3:PBVt= authorized clerk 出市员
a^~T-;_V authorized dealer 认可交易商
m_W\jz??k authorized financial institution 认可财务机构
>O&(G0!N+} authorized fund 认可基金
1 C{n!l authorized fund house 获授权的基金公司；认可基金公司
5H6m{ng authorized institution 认可机构
Cj _Q9/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
js^@tgf$x& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z .
VuY3 authorized insurer 获授权保险人；获认可承保人
4 +: Q" authorized investment 特准投资项目
_.' j'j% authorized person 获授权人
e=o<yf9>Q authorized representative 获授权代表
' aBX>M authorized share capital 法定股本
? #-"YO7 automated quotation system 自动报价系统
9jDV]!N4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6^H64 jM 自动交易系统〔香港期货交易所有限公司〕
0F8y 8s automatic adjustment mechanism 自动调整机制
05g U~6AF automatic adjustment system 自动调整系统
yc8iT` Automatic Clearing House 自动票据交换所
we4e>) automatic exchange rates accumulation system 自动化汇率累集系统
Tsxl4ZK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R56:}<Y, automatic teller machine [ATM] 自动柜员机
S)iv k x autopay 自动转帐
p(8H[L4Y available assets 可用资产
%C" wU AY available fiscal reserve 现存财政储备
Y#{ L} available profit 可用利润
'v GrbmK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6H+gFXIv average 平均；平均数；海损
VE+Q Y9( average basic salary 平均基本薪金
()6(eRGJ average consumer expenditure 平均消费开支；一般消费开支
b/: 9^ &z average cost 平均成本
\l?\%aqm average cost of land production 增辟土地平均成本
"a6[FqTs average daily turnover 平均每日成交额
3 q^3znt average daily wage rate 平均每日工资率
jut Eb@nog average expenditure pattern 平均开支模式
8)s}>:} average growth rate 平均增长率
<.HX_z3l average net fixed assets 固定资产平均净值
-GLI$_lLF average of relatives 相对价格平均数
N\ChA]Ck average price 平均价格
#K.OJJaG average propensity to consume 平均消费倾向；一般消费倾向
i^eU!^KF average propensity to save 平均储蓄倾向；一般储蓄倾向
X=USQj\ A average rate 平均率
>'iXwe- average revenue 平均收入；平均收益
NYA , average stock 平均库存；平均存货
w6zB uW average yearly rent 平均年租
.t*MGUg avoidance of double taxation 避免双重课税
5 ,cq-` avoidance of tax 避税
