A:
T` vj6F A share Ａ股；甲类股份
1zl@$ Nt abatement of tax 减税；减扣免税额
H)(Jjk-O ABN AMRO Bank N.V. 荷兰银行
OO\UF6MCU above-the-line expenditure 线上项目支出；经常预算支出
cvc.-7IO above-the-line receipt 线上项目收入；经常预算收入
[;tbNVZK ABSA Asia Limited 南非联合亚洲有限公司
h3JIiwv0! absolute change 绝对数值变更
4$y|z{[<
5 absolute expenditure 实际开支
>Axe 7<l absolute guideline figure 绝对准则数字
wGb D%= absolute interest 绝对权益
mW ka!lT absolute order of discharge 绝对破产解除令
i rrQ$N} absolute profit margin 绝对利润幅度
W]reQ&<Z absolute value 实值；绝对值
{zg}KiNDZd absolutely vested interest 绝对既得权益
9-L.?LG absorbed cost 已吸收成本；已分摊成本
)~!Gs/w6 absorption 吸收；分摊；合并
v |n.AGn absorption rate 吸收率；摊配率；分摊率
\7Zk[)!FL ACB Finance Limited 亚洲商业财务有限公司
;i ,yT
?so acceptable form of reciprocity 合理的互惠条件
i%-c/ lop acceptable rate 适当利率；适当汇率
\d
v9:X$ acceptance agreement 承兑协议
@dO~0dF acceptance for honour 参加承兑
m T\] acceptor 承兑人；接受人；受票人
JqFFI:Q5a acceptor for honour 参加承兑人
N !H iQ accident insurance 意外保险
/A{znE Accident Insurance Association of Hong Kong 香港意外保险公会
w' U;b accident insurance scheme 意外保险计划
r)h+pga5^E accident year basis 意外年度基准
;2& (]1X accommodation 通融；贷款
Z=wLNm H accommodation bill 通融票据；空头票据
1uS
_]59= accommodation party 汇票代发人
9n44 *sZ account balance 帐户余额；帐户结余
G?YKm1:w account book 帐簿
<!4'?K -N account collected in advance 预收款项
E[ e '' account current book 往来帐簿
e'g-mRh account of after-acquired property 事后取得的财产报告
*Q5/d9B8TN account of defaulter 拖欠帐目
o- GHAQ account payable 应付帐款
<BT}T v9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q- j+#NGc account receivable 应收帐款
V" \t account receivable report 应收帐款报表
QiB:K Pz[ account statement 结单；帐单；会计财务报表
[% Y Cupr# account title 帐户名称；会计科目
S,qsCnz accountant's report 会计师报告
kg9ZSkJr Accountant's Report Rules 会计师报告规则
qI KVu_ accounting and auditing procedure 会计与审计程序；会计与核数程序
}6ec2I%`o Accounting Arrangements 《会计安排》
eX $u accounting basis 会计基础
,zz+s[ZH7O accounting by Official Receiver 破产管理署署长呈交的帐目
}!5"EL(L80 Accounting Circular 《会计通告》
E}4R[6YD accounting class 会计类别
sIg{a( 1/ accounting date 记帐日期；会计结算日期
|)yO] pB: accounting for money 款项核算
dN;C-XF3s Accounting Officer 会计主任
lYD-U8 accounting period 会计报告期；会计期
6YYZ S2 accounting policy 会计政策；会计方针
Yz sHe c accounting practice 会计惯例
,in`JM<o accounting principle 会计准则
ocGqX Dg3 accounting record 会计记录
n: Ka@ accounting report 会计报告
.k Gg } Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YG!~v~sV Accounting Society of China 中国会计学会
w} YO + accounting statement 会计报表
O~l WFaW accounting system 会计制度；会计系统
3Sf <oYF accounting transaction 会计事项；帐务交易
Fdzs Wm accounting treatment 会计处理
x>Q\j> ^ accounting year 会计年度
{3@/ @jO? accretion 增值；添加
fPa FL}& accrual 应计项目；应累算数目
D$!(Iae accrual basis 应计制；权责发生制
iO>2#p8$NR accrual basis accounting 应计制会计；权责发生制会计
~bg?V0 accrue 应累算；应计
^4h/6^b0c accrued benefit 应累算利益
M&:[3u- accrued charges 应计费用
[N'YFb3"O accrued cumulative preference share dividend 应累算的累积优先股股息
yM=% a3 accrued expenses 应累算费用
i4JqU\((] accrued interest payable 应付利息；应计未付利息
@y2{LUJe accrued interest receivable 应收利息；应计未收利息
G;>b}\Ng accrued right 累算权益
-5\hZ!!J2 accruing profit 应累算的利润
( Y'q%$ accumulated fiscal reserve 累积财政储备
71Q-_Hi accumulated profit 累积利润；滚存溢利
N/4` afiV. accumulated reserve 累积储备
294
0M4 accumulation of surplus income 累积收益盈余
+.!
F]0ju acquired assets 既得资产
! c4pFQ B acquisition 收购；购置；取得
JS1$l+1 acquisition cost 购置成本
h2QoBG L5 acquisition expenses 购置费用
x9hkE!{8 acquisition of 100% interest 收购全部股权
&-dyg+b3 acquisition of control 取得控制权
<]2X~+v acquisition of fixed assets 购置固定资产
?h2!Z{[0b acquisition of shell “买壳”
2/<VoK0b acquisition price 收购价
5
<X.1 T1 act of God 天灾
8'
M4 3n acting partner 执事合伙人
\7 n ;c active market 买卖活跃的市场；交投畅旺的市场；旺市
| :7O active partner 积极参与的合伙人
*UJ.cQ} active trading 交投活跃
3MPm LV#f actual circulation 实际流通
+*Y/+.4WE$ actual cost 实际成本
VEj-%"\ actual expenditure 实际开支；实际支出
h mC. 5mY actual income 实际入息；实际收入；实际收益
i|?EgGFG actual market 现货市场
5?9K%x'b actual price 现货价；实际价格
#&u9z5ywM actual profit 实际利润
`!V=~"ve actual quotation 实盘；实际价位；实际报价
>NwS0j$j@ actual year basis 按实际年度计算
lgWEB3f
. actuals 实货
_Vu l9= actuarial investigation 精算调查
2l^hnog| actuarial principle 精算原则
YflM*F` actuarial report 精算师报告
`=TV4h4 Actuarial Society of Hong Kong 香港精算学会
b9`vYnLk actuarial valuation 精算师估值
}22h)){n#Y actuary 精算师
oM ey^]! ad referendum agreement 暂定协议；有待覆核的协定
: E`/z@I ad valorem duty 从价税；按值征税
*L7& P46 ad valorem duty system 从价税制
jNV)=s^ed[ ad valorem fee 从价费
T)4pLN
E ad valorem tariff 从价关税
)zn`qaHK@e additional allowance 额外免税额
%+gK5aVab additional amount for unexpired risk 未过期风险的额外款额
$o}Ao@WkO additional assessable profit 补加应评税利润
>(T)9fKF additional assessment 补加评税
B'[FnJ8 ~ additional commitment 额外承担
`_ "F7Czn additional commitment vote 额外承担拨款
. l1uqCuB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"L ,)4v/J additional dependent parent allowance 供养父母额外免税额
% \N52 additional provision 额外拨款
8);G'7O additional stamp duty 附加印花税
l5;
SY additional tax 补加税罚款；补加税款
TQ hu$z< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P )D2PVD
adjudged bankrupt 被裁定破产
jgpSFb<9F adjudicated bankrupt 裁定破产人
5 1&||. adjudication fee 裁定费；评定印花税额手续费；评估契据费
olLVT<
adjudication of bankruptcy 裁定破产；宣告破产
}K F f adjudication of insolvency 裁定无力偿还债务
' tyblj C adjusted actual 经调整的实数；调整后的实数
d-k`DJ! adjusted current assets 经调整的流动资产；调整后的流动资产
)DG>omCY adjusted figure 经调整的数字；调整后的数额
naOCa adjusted liabilities 经调整的负债；调整后的负债
4gKu8G adjusted loss 经调整的亏损；调整后的亏损
WK$d<:" 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
g+v.rmX adjusted profit 经调整的利润；调整后的利润
$F&m('aB8
adjusted surplus 经调整的盈余额；调整后的盈余额
>`{B adjusted value 经调整的价值；调整后的价值
EjY8g@M;t adjustment 调整；修订；理算〔保险〕
kz3 0! L adjustment centre 调剂中心
};/;L[,G adjustment lag 调整过程的时间差距；调整时差
k{Ad(S4J& adjustment mechanism 调整机制
H<N$z 3k adjustment of loss 亏损调整
9szUN; :ZZ adjustment process 调整过程；调整程序
v^A4%e<8^r adjustment range 调整幅度
,ICn]Pdz@ administered exchange rate 受管制汇率
(Mzv"F N] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E!Ljq 3iT` administration expenses 行政费用
Q3h_4{w administration fee 手续费；行政费
.R" ;2 f3 administration in bankruptcy 破产管理
~9ZW~z' administration order 遗产管理令
"/ 9EUbca administrator 管理人；遗产管理人
&d,!^9 administrator of the estate 遗产管理人
h;C/} s admission of debt 债项承认书
Z.QgL= admission of proof 接纳债权证明
r3; @ advance 放贷款项；垫付款项；预支款项；预付款项
oeKVcVP|'& advance account 暂支帐目；预付款帐户
mZ G)#gW[ advance compensation 预付补偿金
qp##>c31X advance from shareholder 股东垫款
7o WT6Qa5 advance pending reimbursement 预支以待日后付还
8GN_ 3pT advanced economy 先进经济体系
lq'ML g advancement 预付；预付财产
%:S4OT8]
advances warrant 垫款令
?:woUTyCv advancing 贷出
84U?\f@u adverse balance 逆差
a*kvU "] adverse exchange 逆汇
`AcUxnO advertisement addressed to shareholders 在报章刊登的致股东通告
n5qg6(Tl] advice for collection 托收通知书
XK +"
x! advice of drawing 提款通知书；汇票通知书
Vd&&GI(:?^ advice of payment 付款通知
r `;_ #&b Advisory Committee [Securities and Futures Commission]
_/c1b>kcso 谘询委员会〔证券及期货事务监察委员会〕
ko-,l6E Advisory Committee on Diversification 经济多元化谘询委员会
; <NK affidavit 誓章；遗产申报誓章
'( ( pW affidavit of no receipt 述明无收款的誓章
{3LAK[ C affiliate 联号；联营公司；附属公司
[C-4*qOaa2 affiliated company 附属公司；联号；联营公司
.91 @T. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q}xYme4 affordability 负担能力
.Ld{QPa African Development Bank [AfDB] 非洲开发银行
_GbwyfA
n# after-acquired property 事后取得的财产
3bN]2\ after-hours dealing 市后交易
chC= $(5t after-tax profit 税后盈利；税后利润；税后溢利
E:$EK_?:t agency agreement 代理协议
Y W9+.Dc` agency expenses 代理机构的开支
hj4mbL agency fee 代理费
F $6JzF$|F Agency Law 《代理法》
Mil+> X0 agent 代理人；承销人
3QF/{$65! agent of company 公司代理人
d8C44q+ds agent's fee 代理人费；经纪费
v?
Ufx aggregate 总计；总数；总体数字
oE.59dx aggregate amount 总款额；总额
a #`Y(R' aggregate assets and liabilities 总体资产与负债
G2 y`yg aggregate at constant price 按固定价格计算的总体数字
? h |& kRq aggregate demand 总需求
6k9cvMs%H aggregate gross position 总持仓量
H y~+|hLvh aggregate limit 总限额
Rt+ak} aggregate of salaries tax 合计薪俸税
8 \BGL aggregate performance 总体表现；总体业绩
@{q:179w^ aggregate supply 总体供应
cF V[k'F aggregate surplus 总盈余
+Y!
P VMF aggregate total 整体总额
V] 0T P# aggregate value 总值；合计价值
y>! 8mDvZ aggregated basis 合计基准
nl)l:A+q8 aggregated net chargeable income 合计应课税入息实额
"p@EY|Zv%I aggregation 合并计算；合计；总和
"xdu h3/~= aggregation of incomes of husband and wife 夫妇入息合并计算
fMm.V=/+ aggregation of property 财产的总和
=pk5'hBAi agio 差价；贴水
<zWMTVaC 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》
1DR ih>+# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kMx^L;: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》
, G2( l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dTrz7ayH 《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》
[,0[\NC Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Kl/n>qEt 《香港政府和大韩民国政府关于相互促进和保护投资协定》
UbDpSfub agreement for a settlement 授产协议
-]. a0 agreement for assignment 转让协议
Dbg,|UH agreement for sale 售卖协议；买卖协议
V'^E'[Dd{ agreement for sale and purchase 买卖协议
/UG]hJ-wn agreement for the payment of interest 支付利息协议
vrq5 +K&|| agreement for the repayment of money 还款协议
+l27y0>t agreement of reinsurance 再保险协议
vq` M]1]FO Agricultural Bank of China 中国农业银行
/g )( air passenger departure tax 飞机乘客离境税
+R2+?v6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
< N(r - airport tax 机场税
S&J>15oWM` alcohol duty 酒精税
{oftZ Xwf alienation 让与；让渡；转让
RRUv_s ff alimony 生活费；赡养费
}h+{>{2j All Ordinaries Index [AOI] 所有普通股指数
7!g "q\s all risks 全险；综合险
8G )O,F7z All Sales Record for Stock Market 《股票市场成交报告》
{2.zzev' Allied Capital Resources Limited 新联财务有限公司
&V(;zy4(R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#ZyY(S1. allocation letter 拨款信件
Zg&o][T allocation of fund 分配款项；预留款项
6Z#$(oC allocation of profit 利润分配；溢利分配
!nDiAjj allocation warrant 拨款令
q|ZzGEj:OV allotment 分配；配股
V\nj7Gr:sF allotment notice 股份配售通知；配股通知
8pXqgIbmb allotment of shares 股份分配
>&YUV.mLY allowable 可获宽免；免税的
%?X6TAtH allowable business loss 可扣除的营业亏损
mW=9WV allowable expenses 可扣税的支出
eh;L])~C allowance 免税额；津贴；备抵；准备金
8 5:KlBe%+ allowance for debts 债项的免税额
+5x{|!Pn allowance for depreciation by wear and tear 耗损折旧免税额
Y(&rlL(sPK allowance for funeral expenses 殡殓费的免税额
eq(1'?7]`G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uG p Lh0 allowance for repairs and outgoings 修葺及支出方面的免税额
\C<'2KZR, allowance to debtor 给债务人的津贴
6L<QKE= alteration of capital 资本更改
%Y-5 L;MI alternate trustee 候补受托人
e'A 1%g) amalgamation 合并
#h}a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;_ S
D W ambit of charges 征税范围；收费范围
yu}y ON amended valuation 经修订的估值
hem>@Bp'V American Commodities Exchange 美国商品交易所
n{I1ZlEeh American Express Bank Limited 美国运通银行
,L=lg,lH^ American Stock Exchange 美国证券交易所
Y b\d(k$h amortization 摊销
:/R>0 n, amount due from banks 存放银行同业的款项
t{-*@8Ke amount due from banks abroad 存放海外银行同业的款项
]@!3os,CNF amount due from holding companies 控股公司欠款
l:+$K s amount due from local banks 存放本港银行同业的款项
<Rfx`mn amount due to banks 银行同业的存款
k&9[}a* amount due to banks abroad 海外银行同业的存款
0at['zw amount due to holding companies 控股公司存款
sSy!mtS amount due to local banks 本港银行同业的存款
&!F"3bD0 amount due to outport banks 外埠银行同业的存款
WH_
W: amount for note issue 发行纸币的款额
i ?%_P u amount of bond 担保契据的款额
&Jd_@F#J amount of consideration 代价款额
dUL*~%2I amount of contribution 供款数额
FQ>y2n=<d amount of indebtedness 负债款额
9]vy#a# amount of principal of the loan 贷款本金额
^'p!#\T;H amount of rates chargeable 应征差饷数额
zF@[S amount of share capital 股本额
qVW3oj<2 amount of sums assured 承保款额
WK5B8u*< amount of variation 变动幅度
lhX4 MB" amount of vote 拨款数额
>dJ[1s] amount payable 应付款额
1i&|}" amount receivable 应收款额
LP'~7FG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K;ocs?rk / analysis 分析
7J1f$ 5$m5 ancillary risk 附属风险
O%f{\Fr annual account 周年帐目；周年帐目报表；年度决算；年结
vN Hvuw K annual accounting date 年结日期
3el/,v|qj annual allowance 每年免税额；年积金；年度津贴；年津
!l5@L\ annual balance 年度余额
E9\u^"GVO annual disposable income 每年可动用收入
v7/k0D . annual estimates 周年预算
! u@JH` annual fee 年费
D*/fY=gK annual general meeting 周年大会
E/<n"'0ek annual growth rate 年增率；每年增长率
Dy*K;e-+ annual long-term supplement 长期个案每年补助金
'p[*2J"K4 annual pensionable emolument 可供计算退休金的年薪
<v!jS=T annual report 年报
7LB%7~{< Annual Report on the Consumer Price Index 《消费物价指数年报》
@KRia{
annual return 周年报表；周年申报表；每年报税表格
`CRF E5 Annual Return Rules 《周年报表规则》
i|rC Ga0} annual review of consumer prices 每年消费物价回顾
#^tnRfS" annual roll-forward basis 逐年延展方式
%]1te*_ annual salary 年薪
|] ~], annual statement 年度报表；年度决算表
mQ9y{}t=4 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
LrT?
]o annuitant 年金受益人
ZH< qidpR annuity 年金
Qxfds`4V9i annuity contract 年金合约
-jzoGzC3 annuity on human life 人寿年金
U ]W " antecedent debt 先前的债项
{55f{5y3
c ante-dated cheque 倒填日期支票
H<tU[U= G anticipated expenditure 预期开支
< lUpvr anticipated net profit 预期纯利
6tGF anticipated revenue 预期收入
y g6o#; anti-inflation measure 反通货膨胀措施
wq|7sk{ anti-inflationary stance 反通货膨胀立场
&dPI<HlM apparent deficit 表面赤字
N85ZbmU~
apparent financial solvency 表面偿债能力
FNs$k=* 8 apparent partner 表面合伙人
@{Dfro application for personal assessment 个人入息课税申请书
.7M.bpmqE application of fund 资金应用
SkmKf~v application to release as liquidator and to destruct the books of accounts and documents
*zMt/d*<& 申请免除清盘人职务及毁灭帐簿与文件
Jp c % i8 appointed actuary 委任精算师
/A+5q\8G appointed auditor 委任核数师；委任审计师
/Ny#+$cfk appointed trustee 委任的受托人
hj\A-Yf appointer 委任人
IBUFXzl apportioned pro rata 按比例分摊
=sso )/3 apportionment 分配；分摊
gtIEpYN+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#. vp \W apportionment formula 分摊方程式
I%b5a`7 apportionment of estate duty 遗产税的分摊
4|4 *rhwp appraisal 估价；评估
r?w >x` appreciable growth 可观增长
O`I}Lg]~q appreciable impact 显着影响
[E+J=L.l appreciable increase 可观增长
%<r}V<OeR appreciation 增值；升值
Dbb=d8u tE appreciation against other currencies 相对其他货币升值
1!yd(p=cL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M& )yr^ appreciation tax 增值税
I`s ~.fZt appropriation 拨款；拨用；拨付
qO/3:- appropriation account 拨款帐目
_pzY m Q Appropriation Bill 拨款法案
Qp A$=' appropriation-in-aid system 补助拨款办法
138v{Z approved assets 核准资产
]+b?J0|P< approved basket stock 认可一篮子证券
#K*p1}rf approved budget 核准预算
O.Y|},F approved charitable donation 认可慈善捐款
XB@i{/6K approved charitable institution 认可慈善机构
S y]W4% approved currency 核准货币；认可货币
fqBz"l>5A approved estimates 核准预算
x iz+ R9p approved estimates of expenditure 核准开支预算
stMxlG"d approved overseas insurer 核准海外保险人
';}:*nZ//_ approved overseas trust company 核准海外信托公司
]
_W'-B approved pooled investment fund 核准汇集投资基金
SrGJ#K&% approved provident fund scheme 认可公积金计划
l8:!{I?s= approved provision 核准拨款
I[b{*g2Zw approved redeemable share 核准可赎回股份
X]n`YF7 approved regional stock 认可地区性证券
{=,G>p approved retirement scheme 认可退休金计划
yE.st9m approved subordinated loan 核准附属贷款
@' %XdH arbitrage 套戥；套汇；套利
? * r arbitrageur 套戥者；套汇者
xFJT&=Af W arbitrary amount 临时款项
6)W8 H X~+ arrangement 措施；安排；协定
}2 \Hg arrears 欠款
bxO[y<|XL arrears of pay 欠付薪酬
bKsEXS arrears of revenue 逾期未收税款；逾期未收的帐项
4=`1C-v?q articles of association 组织章程；组织细则；组织章程细则
xwW(WHdC] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
P)XR9&o': ascertainment of profit 确定利润
X}5"ZLa7l "Asia Clear" “亚洲结算系统”
E2z=U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.r&CIL > Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*3OlWnZ? Asian Development Fund [ADF] 亚洲发展基金
,Z
:2ba Asian dollar bond 亚洲美元债券
&;W K=# Asian dollar market 亚洲美元市场
m:Rm(ga9 Asian dollar rate 亚洲美元利率
iQ1[60?) T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`:R9M+
OX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k {vd1,HZ asked price 沽盘；喊价；索价；卖方报价
<AiE~l| D assessable income 应评税入息
DZLEx{cm assessable loss 应评税亏损
qT:`F assessable profit 应评税利润
$ %|b6Gr/& assessable value 应评税值
1HqN`])l/j assessed profit 估定利润
Cs,Cb2[ assessed value 经评估价值
qsN_EMgbdn assessment 评税；评定；估价；评税单
ydRS\l assessment number 评税编号；估价编号
\VI0/G)L assessment of additional tax 补加税评税
*b!.9p K assessment of performance 业绩评估；实绩评价
Snn4RB<( Assessor 评税主任
qF-Fc q asset price bubbles 资产价格泡沫
<g\:By^ asset-backed securities 具资产保证的证券
??|, wIRz assets accretion 资产增值
)7-mALyW assets and liabilities 资产与负债
DHyQ:0q assets betterment statement 资产递增表；资产改进表
Im};wJ& assets lending 实物放款；有抵押贷款
/UY'E<wBx assets of the company passing on the death 死者去世时转移的公司资产
*lu*h&Y assets pledged as security for liabilities 用作负债抵押的资产
__ uk/2q assets portfolio 资产投资组合
h/y0Q~ |/d assets price 资产价格
F x$W3FIO] assets quality 资产质素
> PL}7f&: assets realization 资产变现
^ 5>W`vwp assets refinancing arrangement 资产再集资安排
| 5q,%9_ assets securitization 资产证券化
$GQEdVSNo assets situated outside Hong Kong 在香港以外地方的资产
u*oP:!s assets stripping 削减资产；拆卖资产
&|Rww\ oJ assets value 资产值
&uV|Ie8@q assignee 承让人
c=a;<,Rzb assignment 转让；转让书；转让契
Se\iM s assignment of interest 权益转让
e5lJ)_o assignment of letters patent and trade mark 专利证书及商标转让
Q84XmXm| assignment of property 物业转让；物业转让书
7|[Dr@.S assignment right 转让权
{}gL*2:EW$ assignor 转让人
y 1Wb/ d associate 有联系的人；有关连人士；相联者；合伙人；联系人
e(OKE7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ra^c5hP:.E associate member 附属会员
?VTP| Z associated body corporate 相联法人团体
JE@3 UXg associated company 相联公司；联属公司
l Dwq[ I]w associated corporation 相联法团
?i!d00X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]D^; Ca 公认会计师公会〔英国〕
<~svy)Cz Association of Futures Exchange Brokers 香港期货经纪协会
&t'P>6) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
41rS0QAM association of underwriters 承保人组织
|="Y3}a assumption of control 接管
o?3C -A| assurance 担保；保险；转易；转易书
BHNJH assurance of interest 权益的转易
`Cy;/95m at 19XX price 按一九ＸＸ年价格计算
z~1S/,Ca at a discount 按赔价计算；按贴水价格计算；打折扣
$z5C+K@ at a premium 按溢价计算；按升水价格计算
O\@0o|NM at call 通知付款；按通知
k^s7s{ at constant market price 按固定市价计算
&s\/Uq at constant price 按固定价格计算
Cs,t:ajP at cost 按成本计算
)o&}i3~Q
at current market price 按当时市价计算；按现时市价计算
9IacZ at current price 按当时价格计算；按现时价格计算
Gq?>Bi;` at factor cost 按要素成本计算；按生产要素成本计算
=;?Maexp3$ at money-of-the-day price 按付款当日价格计算
vv`53 Pbw) at or better 按指定或较佳价位〔买卖指令〕
Oe k$f,J- at par 按面值计算；平价
FuFICF7+C at sight 见票即付
E-?JHJloU at the close 按收市盘
t-] ~^s at the opening 按开市盘
Of<Vr.m{R attestation 见证；见证条款
,pdf$)
XB at-the-money option 平价期权
Z22#lF\ N attorney 受权人；受托代表人
"T >;wyGW attornment 新拥有人承认书
S9qc34\^= attributable profit 可归属利润
%6:"tuA attributable share value 可归属股份价值
C33RXt$X Auckland Stock Exchange 奥克兰证券交易所
i/,IG+4vI auction 拍卖
QKt{XB6Y auctioneer 拍卖商
SMA' VU audit 审计；核数
L D}<| Audit Commission 审计署
b X/%Q^Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>T^BD'z@' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
}SS~uQ;8 audit review 帐目审查
]Lm?3$u$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.V l audited account 审计帐目；经审计的帐目
?T'a{ ~]R audited annual account 经审计的周年帐目
;7mE% 1X audited balance sheet 经审计的资产负债表
MQo/R,F } auditor 核数师；核数主任；审计师
!L@a;L auditor's certificate 核数师证明书；审计师证明书
N[xa= auditor's report 核数师报告；审计师报告
8fb<hq< Aussie bond 澳元债券
@$ o^(my austerity budget 紧缩预算
R]TS5b- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
| 'Ksy{lA Australia All Ordinaries Index 澳洲所有普通股票指数
7KV0g1GQ Australian Dollar [AUD] 澳元
H+VjY MvK Australian Options Market 澳大利亚期权市场
aByd,uSe)_ Australian Securities Commission 澳洲证券事务监察委员会
c7 O$< F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
SD1 M`PI Australian Stock Exchange 澳大利亚证券交易所
~J|B Austrian Schilling [ATS] 奥地利先令
Kh NO xMZ authentication 认证；鉴证
'2S?4Z authority to purchase 委托购买证；委购书
s-T#-raE authorization 认可；核准；授权；授权书
JS(%: authorization by direction 指示授权
5_Oxl 6# authorization by instruction 指令授权
[R{%r^"2p authorization by warrant 令状授权
M tBoX*" authorization of unit trust 单位信托的认可
sN@=Ri?\ authorized agent 指定代理人
VNxhv! w authorized capital 法定资本
s.>;(RiJd authorized clerk 出市员
|j !U/n.%w authorized dealer 认可交易商
Kq zQL u authorized financial institution 认可财务机构
b(" M8}o authorized fund 认可基金
PsyXt5Dk authorized fund house 获授权的基金公司；认可基金公司
N/r8joi# authorized institution 认可机构
>~rytg] f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ab:+AC5{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-zH` 9>J5| authorized insurer 获授权保险人；获认可承保人
&>3 A L, authorized investment 特准投资项目
JnXVI!+JDL authorized person 获授权人
3KN})*1 authorized representative 获授权代表
\@GKVssw authorized share capital 法定股本
}\ hz@G< automated quotation system 自动报价系统
1YvE/<6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3 UG
UZ 自动交易系统〔香港期货交易所有限公司〕
E6s)J -a automatic adjustment mechanism 自动调整机制
1 ac;6` automatic adjustment system 自动调整系统
U6LENY+Ja Automatic Clearing House 自动票据交换所
,2`FSL%J automatic exchange rates accumulation system 自动化汇率累集系统
] 5:0.$5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
, O 1/|Y automatic teller machine [ATM] 自动柜员机
`z?h=&N autopay 自动转帐
iJ!p9E*( available assets 可用资产
N:&EFf g3 available fiscal reserve 现存财政储备
,p9>/)l available profit 可用利润
i6 $q1* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bTW#
f$q:4 average 平均；平均数；海损
,w$:=;i average basic salary 平均基本薪金
,!oR"b ! average consumer expenditure 平均消费开支；一般消费开支
3\0,>L9ET@ average cost 平均成本
hmr 2(f%U average cost of land production 增辟土地平均成本
I9O%/^5^[w average daily turnover 平均每日成交额
Q;y)6+VU4 average daily wage rate 平均每日工资率
o' Kl+gw4 average expenditure pattern 平均开支模式
wlw`%z-B2 average growth rate 平均增长率
u/(~ew I average net fixed assets 固定资产平均净值
tu5T^"B qO average of relatives 相对价格平均数
1Y(NxC0P=g average price 平均价格
=RjseTS average propensity to consume 平均消费倾向；一般消费倾向
] Wx?k7T average propensity to save 平均储蓄倾向；一般储蓄倾向
X}_Gk5q* average rate 平均率
n+ SHkrW average revenue 平均收入；平均收益
NM0s*s42 average stock 平均库存；平均存货
!6*m<#Qm average yearly rent 平均年租
in#lpDa[ avoidance of double taxation 避免双重课税
ZX C_kmBN/ avoidance of tax 避税
