A:
'QnW9EHL F A share Ａ股；甲类股份
0:#7M}U abatement of tax 减税；减扣免税额
L W ?&a3e ABN AMRO Bank N.V. 荷兰银行
WDvV
LU` above-the-line expenditure 线上项目支出；经常预算支出
D$mf5G & above-the-line receipt 线上项目收入；经常预算收入
VW~Xbyf ABSA Asia Limited 南非联合亚洲有限公司
q#|r absolute change 绝对数值变更
OiF ]_" absolute expenditure 实际开支
(s ;zRb!4L absolute guideline figure 绝对准则数字
, $ mLL absolute interest 绝对权益
G\):2Qz!| absolute order of discharge 绝对破产解除令
0H<4+
*`K absolute profit margin 绝对利润幅度
Qj:{p5H' absolute value 实值；绝对值
^^eV4Y5`+ absolutely vested interest 绝对既得权益
GeVc\$K- absorbed cost 已吸收成本；已分摊成本
*.xZfi_| absorption 吸收；分摊；合并
C6CGj8G absorption rate 吸收率；摊配率；分摊率
U FL0 K ACB Finance Limited 亚洲商业财务有限公司
`[&v acceptable form of reciprocity 合理的互惠条件
'cYQ ?; acceptable rate 适当利率；适当汇率
(]}XLMi,|! acceptance agreement 承兑协议
Q Y@nE
acceptance for honour 参加承兑
K: 4P ;ApI acceptor 承兑人；接受人；受票人
D*qzNT@`LR acceptor for honour 参加承兑人
Y6+k9 $h accident insurance 意外保险
"`[ $&:~ Accident Insurance Association of Hong Kong 香港意外保险公会
kv/(rKLp* accident insurance scheme 意外保险计划
6z PV'~q accident year basis 意外年度基准
K/~Y!?:J r accommodation 通融；贷款
C_C$5[~- : accommodation bill 通融票据；空头票据
9X.g g$P accommodation party 汇票代发人
C5cFw/', account balance 帐户余额；帐户结余
')r D?Z9 ^ account book 帐簿
)S#j.8P'B account collected in advance 预收款项
+H[Q~P8'[ account current book 往来帐簿
H8( C>w-' account of after-acquired property 事后取得的财产报告
1ZKz3)K account of defaulter 拖欠帐目
S7Qen6 l m account payable 应付帐款
6OMb`A@/2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
]yw_n^@ account receivable 应收帐款
`9:v*KuM#R account receivable report 应收帐款报表
xTGP account statement 结单；帐单；会计财务报表
cK/PQsMP account title 帐户名称；会计科目
G;Us-IRZ accountant's report 会计师报告
1O|RIv7F[/ Accountant's Report Rules 会计师报告规则
O.dux5lfBd accounting and auditing procedure 会计与审计程序；会计与核数程序
|b,zw^!e[' Accounting Arrangements 《会计安排》
Dxz5NW4 accounting basis 会计基础
Gi;9 S accounting by Official Receiver 破产管理署署长呈交的帐目
RsR] T]4 Accounting Circular 《会计通告》
7L1\1E:! accounting class 会计类别
gW/QFZjY accounting date 记帐日期；会计结算日期
O~nBz):2 accounting for money 款项核算
v]l&dgoT Accounting Officer 会计主任
\l>q Y(gu accounting period 会计报告期；会计期
%}\ vW accounting policy 会计政策；会计方针
]<Z&=0i# 9 accounting practice 会计惯例
{jrZ?e-q accounting principle 会计准则
IruyE(;HS accounting record 会计记录
DS.39NY accounting report 会计报告
:~-)Sm+ ^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V yRW ' Accounting Society of China 中国会计学会
dE+CIjW5 accounting statement 会计报表
9UB??049z accounting system 会计制度；会计系统
2&suo!ig accounting transaction 会计事项；帐务交易
{ _": / A accounting treatment 会计处理
P*}9,VoY accounting year 会计年度
h5<T.vV accretion 增值；添加
5?D1][ accrual 应计项目；应累算数目
Xqc'R5C w accrual basis 应计制；权责发生制
X
S6]C{ accrual basis accounting 应计制会计；权责发生制会计
f2BS[$oV4 accrue 应累算；应计
2Zv,K- G accrued benefit 应累算利益
Mr#oT? accrued charges 应计费用
ScM} m accrued cumulative preference share dividend 应累算的累积优先股股息
O_qu;Dx! accrued expenses 应累算费用
sj #{TTW accrued interest payable 应付利息；应计未付利息
~+7a d$ accrued interest receivable 应收利息；应计未收利息
+#^sy> accrued right 累算权益
|^
2rtI accruing profit 应累算的利润
QJ[(Y@ O6a accumulated fiscal reserve 累积财政储备
0G~%UYB- accumulated profit 累积利润；滚存溢利
h9,wiT accumulated reserve 累积储备
l2z`<2mp accumulation of surplus income 累积收益盈余
/e;e\k_}' acquired assets 既得资产
BDarJY acquisition 收购；购置；取得
`;zu1o acquisition cost 购置成本
Xi 1q]ps acquisition expenses 购置费用
50}.Xm@,BO acquisition of 100% interest 收购全部股权
bjU 2UcI"< acquisition of control 取得控制权
!& 1}w86 acquisition of fixed assets 购置固定资产
a15,'v$O acquisition of shell “买壳”
B]&Lh~ Im acquisition price 收购价
f hVbJU act of God 天灾
?{y:s!! acting partner 执事合伙人
tf.q~@Pi active market 买卖活跃的市场；交投畅旺的市场；旺市
NN31?wt active partner 积极参与的合伙人
Dwm@E\^ihm active trading 交投活跃
WO.}DUfG+ actual circulation 实际流通
'YBLU )v[ actual cost 实际成本
Lf$Q
%eM0 actual expenditure 实际开支；实际支出
< =B 1"'\ actual income 实际入息；实际收入；实际收益
IM l9\U actual market 现货市场
b(+w.R(+Ti actual price 现货价；实际价格
,%"\\#3S actual profit 实际利润
g~bf! actual quotation 实盘；实际价位；实际报价
BH.:_Qrbh[ actual year basis 按实际年度计算
I ,?Fqg'sq actuals 实货
9n06n$F actuarial investigation 精算调查
P wt ?9I actuarial principle 精算原则
<k!mdj) actuarial report 精算师报告
8=ukS_?Vy Actuarial Society of Hong Kong 香港精算学会
c ,g]0S?gu actuarial valuation 精算师估值
,3fuX~g actuary 精算师
UKt/ 0Ze ad referendum agreement 暂定协议；有待覆核的协定
F^/~@^{P ad valorem duty 从价税；按值征税
1t~S3Q||>] ad valorem duty system 从价税制
n.;5P {V1 ad valorem fee 从价费
"@UU[o ad valorem tariff 从价关税
(ffOu#RQ3 additional allowance 额外免税额
9RCB$Ka6X additional amount for unexpired risk 未过期风险的额外款额
q?e16M additional assessable profit 补加应评税利润
'l0eo' K additional assessment 补加评税
LaEX kb*s additional commitment 额外承担
#`YxoY ` additional commitment vote 额外承担拨款
XcJ'm{=
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[[.&, 6 additional dependent parent allowance 供养父母额外免税额
-KJ}.q>upq additional provision 额外拨款
` $QzTv additional stamp duty 附加印花税
~/]\iOL additional tax 补加税罚款；补加税款
GlV-}5W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;%b <uV adjudged bankrupt 被裁定破产
-.+KCt G$+ adjudicated bankrupt 裁定破产人
Y]`lEq% adjudication fee 裁定费；评定印花税额手续费；评估契据费
h&:Q$*A> adjudication of bankruptcy 裁定破产；宣告破产
sqMNo n`5 adjudication of insolvency 裁定无力偿还债务
0pZ.; /<{ adjusted actual 经调整的实数；调整后的实数
FrAqTz adjusted current assets 经调整的流动资产；调整后的流动资产
{Q#Fen
;y| adjusted figure 经调整的数字；调整后的数额
i uH8g adjusted liabilities 经调整的负债；调整后的负债
qxg7cj2 adjusted loss 经调整的亏损；调整后的亏损
7 ~ % adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Uy_}@50"l adjusted profit 经调整的利润；调整后的利润
LB64W ;#h adjusted surplus 经调整的盈余额；调整后的盈余额
P?3YHa^up adjusted value 经调整的价值；调整后的价值
V5(tf' adjustment 调整；修订；理算〔保险〕
5~ kW-x adjustment centre 调剂中心
cx1WGbZ adjustment lag 调整过程的时间差距；调整时差
D x >1y adjustment mechanism 调整机制
q~:'R adjustment of loss 亏损调整
mBD!:V' adjustment process 调整过程；调整程序
y(wqcDok|n adjustment range 调整幅度
6 qHvq
A, administered exchange rate 受管制汇率
"0!eb3n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|({UV-` administration expenses 行政费用
b;~EJ administration fee 手续费；行政费
sg9x?Bx9 administration in bankruptcy 破产管理
21)-: rS administration order 遗产管理令
^8f|clw" administrator 管理人；遗产管理人
.SKNIct
M administrator of the estate 遗产管理人
; ei<Q =[ admission of debt 债项承认书
!lt\2Ae admission of proof 接纳债权证明
`|ck5DZT5L advance 放贷款项；垫付款项；预支款项；预付款项
6S+K*/w advance account 暂支帐目；预付款帐户
oE |u;o advance compensation 预付补偿金
X{9JSq advance from shareholder 股东垫款
4E>/*F! advance pending reimbursement 预支以待日后付还
2gC&R1 H advanced economy 先进经济体系
0x9 F*i_ advancement 预付；预付财产
B 1i!te}* advances warrant 垫款令
C.9eXa1wkT advancing 贷出
)T$f k adverse balance 逆差
bTo@gJk n adverse exchange 逆汇
X~Rk ,d3 advertisement addressed to shareholders 在报章刊登的致股东通告
!=q:> }g advice for collection 托收通知书
'#An+;x{ advice of drawing 提款通知书；汇票通知书
;&t1 FH#= advice of payment 付款通知
_]PfeCn:j Advisory Committee [Securities and Futures Commission]
YVg}q#
谘询委员会〔证券及期货事务监察委员会〕
Dry ;$C}P Advisory Committee on Diversification 经济多元化谘询委员会
i1_>>49* affidavit 誓章；遗产申报誓章
Kj1#R affidavit of no receipt 述明无收款的誓章
G+QNg .pH affiliate 联号；联营公司；附属公司
CrwcYzrRWl affiliated company 附属公司；联号；联营公司
]`i@~Z h\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2'UFHiK affordability 负担能力
n\8[G [M African Development Bank [AfDB] 非洲开发银行
n[cyK$" after-acquired property 事后取得的财产
E't G5,/m after-hours dealing 市后交易
_.J[w6 after-tax profit 税后盈利；税后利润；税后溢利
,j(p}t agency agreement 代理协议
luxKgcU agency expenses 代理机构的开支
&L~31Ayj& agency fee 代理费
$=QGua V Agency Law 《代理法》
lj S R?:\ agent 代理人；承销人
uI:3 $ agent of company 公司代理人
|@Idf`N$ agent's fee 代理人费；经纪费
#3:'lGBIK aggregate 总计；总数；总体数字
39a]B`y aggregate amount 总款额；总额
s2' :&5( aggregate assets and liabilities 总体资产与负债
4f @\f7 \ aggregate at constant price 按固定价格计算的总体数字
L8-[:1 aggregate demand 总需求
:+dWJNY: aggregate gross position 总持仓量
HV .|Eh_7 aggregate limit 总限额
5 2C-D+zCJ aggregate of salaries tax 合计薪俸税
~bWWu`h aggregate performance 总体表现；总体业绩
Z$m2rZ# aggregate supply 总体供应
\q d)l aggregate surplus 总盈余
p i l*/&pB aggregate total 整体总额
Tdmo'"m8z_ aggregate value 总值；合计价值
,%b1 ]zZQ aggregated basis 合计基准
(.nJT"& aggregated net chargeable income 合计应课税入息实额
jv#" vQ9A] aggregation 合并计算；合计；总和
+T c(z{; aggregation of incomes of husband and wife 夫妇入息合并计算
VL!kX``^F aggregation of property 财产的总和
rgvc5p agio 差价；贴水
t;f
p<z7N. Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
?[4khQt Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=iN_Ug+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
vJj j+: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[\%t<aa 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
#O974f8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Z We$(? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-_f0AfU/a agreement for a settlement 授产协议
#uw*8&%0 agreement for assignment 转让协议
fdEj#Ux<H agreement for sale 售卖协议；买卖协议
g :e8i~ agreement for sale and purchase 买卖协议
K| J#/ agreement for the payment of interest 支付利息协议
@j8L{ FGnN agreement for the repayment of money 还款协议
&7kSLat+9{ agreement of reinsurance 再保险协议
96V, [-arf Agricultural Bank of China 中国农业银行
3SB7)8Id1 air passenger departure tax 飞机乘客离境税
/z- C
:k\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
HE <%d airport tax 机场税
r- "`Abev alcohol duty 酒精税
)Jjw}}$}Y alienation 让与；让渡；转让
(pxz#B4 alimony 生活费；赡养费
&b ]KMAo3 All Ordinaries Index [AOI] 所有普通股指数
Z
7ZMu all risks 全险；综合险
:V1 ZeNw All Sales Record for Stock Market 《股票市场成交报告》
l0bT_?LhK Allied Capital Resources Limited 新联财务有限公司
cXE y>U|/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
( L allocation letter 拨款信件
DmpJzH j| allocation of fund 分配款项；预留款项
] 8cX#N,M allocation of profit 利润分配；溢利分配
g$+O<a@ n allocation warrant 拨款令
c94 PW PU allotment 分配；配股
cFNtY~(b allotment notice 股份配售通知；配股通知
NU\t3JaR allotment of shares 股份分配
(8X8<>w~ allowable 可获宽免；免税的
KNyD}1 allowable business loss 可扣除的营业亏损
T-cVM>u\D allowable expenses 可扣税的支出
GKDG 5u; allowance 免税额；津贴；备抵；准备金
op{(mn allowance for debts 债项的免税额
0QSi\: 1f allowance for depreciation by wear and tear 耗损折旧免税额
{1&,6kJF&9 allowance for funeral expenses 殡殓费的免税额
)Zr0_b"V:e allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y G+ Yb{^" allowance for repairs and outgoings 修葺及支出方面的免税额
kK6> >lD' allowance to debtor 给债务人的津贴
qhGhUyNX alteration of capital 资本更改
~,4Z nuin alternate trustee 候补受托人
=]k_Oq- 1h amalgamation 合并
Rl!WH%;c[X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
zW&O>H ambit of charges 征税范围；收费范围
lz5j~t5>Q amended valuation 经修订的估值
%;B' >$O American Commodities Exchange 美国商品交易所
&T.P7nJ= American Express Bank Limited 美国运通银行
IIEU{},}z American Stock Exchange 美国证券交易所
/PuWJPy; amortization 摊销
L ]'CA^N amount due from banks 存放银行同业的款项
^ [NmNi* amount due from banks abroad 存放海外银行同业的款项
"_}D{ws1 amount due from holding companies 控股公司欠款
WC&Ltw8 amount due from local banks 存放本港银行同业的款项
,<WykeC amount due to banks 银行同业的存款
#IJKMSGw?E amount due to banks abroad 海外银行同业的存款
cG"<*Xi < amount due to holding companies 控股公司存款
MX_a]$\ :n amount due to local banks 本港银行同业的存款
|#kf.kN amount due to outport banks 外埠银行同业的存款
gV>\lMc[-% amount for note issue 发行纸币的款额
i-W2!; G amount of bond 担保契据的款额
$1
\!Oe[i amount of consideration 代价款额
.F|WQ7Mu amount of contribution 供款数额
PG]mwaj]) amount of indebtedness 负债款额
7lO iFw amount of principal of the loan 贷款本金额
)_ u'k / amount of rates chargeable 应征差饷数额
VDN]P3 amount of share capital 股本额
^0~1/ PhOw amount of sums assured 承保款额
P z!yIj amount of variation 变动幅度
ZDD|MH amount of vote 拨款数额
5gEWLLDp amount payable 应付款额
8jx1W9=`9[ amount receivable 应收款额
6 Izv& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
PKG
,4v = analysis 分析
DKCy h` ancillary risk 附属风险
h --!pE+ annual account 周年帐目；周年帐目报表；年度决算；年结
R;ug+ N annual accounting date 年结日期
IbQ~f+y&2 annual allowance 每年免税额；年积金；年度津贴；年津
(3 *Hl annual balance 年度余额
:!\./z8v annual disposable income 每年可动用收入
'gH#\he[Dh annual estimates 周年预算
$B/cj^3 annual fee 年费
e28#Yh@U annual general meeting 周年大会
RuuU}XQ annual growth rate 年增率；每年增长率
wfzb:Aig` annual long-term supplement 长期个案每年补助金
]<= t annual pensionable emolument 可供计算退休金的年薪
sVnu Sm annual report 年报
# nhAW Annual Report on the Consumer Price Index 《消费物价指数年报》
^;_b!7* annual return 周年报表；周年申报表；每年报税表格
o%5Ao? z~ Annual Return Rules 《周年报表规则》
<K'gvMG[ annual review of consumer prices 每年消费物价回顾
( #Aq*2Z. annual roll-forward basis 逐年延展方式
;OyM~T gI annual salary 年薪
sva$@y7b annual statement 年度报表；年度决算表
\ 2b9A' d> 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
Uij$
eBN annuitant 年金受益人
K`<P^XJr annuity 年金
@ jeV[N,0 annuity contract 年金合约
R 6Lr]H annuity on human life 人寿年金
> `M\xt antecedent debt 先前的债项
S>Y?QQ3#wp ante-dated cheque 倒填日期支票
Ymvd= F anticipated expenditure 预期开支
1OL~ )X3 anticipated net profit 预期纯利
VG^-aR_F anticipated revenue 预期收入
wH< * anti-inflation measure 反通货膨胀措施
1vb0G ;a;| anti-inflationary stance 反通货膨胀立场
>o7k%T|l$ apparent deficit 表面赤字
95 &HsgdxJ apparent financial solvency 表面偿债能力
)9->]U@ apparent partner 表面合伙人
de=T7,G# application for personal assessment 个人入息课税申请书
LlqhZetS application of fund 资金应用
.&dcJh*O+ application to release as liquidator and to destruct the books of accounts and documents
fok#D>q 申请免除清盘人职务及毁灭帐簿与文件
K-5) Y+| > appointed actuary 委任精算师
WI3!?>d appointed auditor 委任核数师；委任审计师
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$S appointed trustee 委任的受托人
Y8(yOVy9 appointer 委任人
q<7n5kJ~ apportioned pro rata 按比例分摊
2{N0. |5 apportionment 分配；分摊
0qd`Pf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`^[ra% a apportionment formula 分摊方程式
yhmW-#+^e apportionment of estate duty 遗产税的分摊
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CR8>k appraisal 估价；评估
E~N r4vq appreciable growth 可观增长
g!uhy} appreciable impact 显着影响
+`FY appreciable increase 可观增长
z_TK
(;j appreciation 增值；升值
yfrgYA appreciation against other currencies 相对其他货币升值
8%Lg)hvl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7Cjrh "al" appreciation tax 增值税
J)]W[N k appropriation 拨款；拨用；拨付
@<L. #gtP appropriation account 拨款帐目
CqV
\:50g Appropriation Bill 拨款法案
P/ 5r(l5 appropriation-in-aid system 补助拨款办法
R,lr&;a8 approved assets 核准资产
t!GY>u>` approved basket stock 认可一篮子证券
k6\c^%x approved budget 核准预算
O(!'V~3 approved charitable donation 认可慈善捐款
ovp>"VuC approved charitable institution 认可慈善机构
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z;pP approved currency 核准货币；认可货币
=Ju}{ bX approved estimates 核准预算
"mA/:8` Q approved estimates of expenditure 核准开支预算
teb(\% , approved overseas insurer 核准海外保险人
,D1QJPM approved overseas trust company 核准海外信托公司
"+AD+D approved pooled investment fund 核准汇集投资基金
*:(t.iL approved provident fund scheme 认可公积金计划
$fKWB5p|() approved provision 核准拨款
lk|/N^8M approved redeemable share 核准可赎回股份
4M} /PoJ approved regional stock 认可地区性证券
<:w7^m approved retirement scheme 认可退休金计划
zFI bCv8 approved subordinated loan 核准附属贷款
(WC< X Kf arbitrage 套戥；套汇；套利
M-_)CR arbitrageur 套戥者；套汇者
sr4K-|@ arbitrary amount 临时款项
ORNE>6J
H arrangement 措施；安排；协定
y- YYDEl arrears 欠款
whshjl?a arrears of pay 欠付薪酬
2Xosj(H arrears of revenue 逾期未收税款；逾期未收的帐项
Rk<:m+V = articles of association 组织章程；组织细则；组织章程细则
( _2eiE71 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l:+1j{ d7 ascertainment of profit 确定利润
Up:#Zs2 "Asia Clear" “亚洲结算系统”
= j - Asia Commercial Bank Ltd. 亚洲商业银行有限公司
iVRz Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'J}lnt[V Asian Development Fund [ADF] 亚洲发展基金
9 +6"<r! Asian dollar bond 亚洲美元债券
_" n4SXhq Asian dollar market 亚洲美元市场
(@zn[ Nq Asian dollar rate 亚洲美元利率
)%6v~,'3Y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|j;`;"+B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6tM{cK%v1 asked price 沽盘；喊价；索价；卖方报价
+e\u4k {3V assessable income 应评税入息
4b)xW&K{ assessable loss 应评税亏损
lc^%:#@ assessable profit 应评税利润
Kmtr.]Nj assessable value 应评税值
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+W!: assessed profit 估定利润
n~LR=o assessed value 经评估价值
BLRrHaX0 assessment 评税；评定；估价；评税单
!u"Hf7/ assessment number 评税编号；估价编号
.*,ZcO assessment of additional tax 补加税评税
-{?Rq'H assessment of performance 业绩评估；实绩评价
_v\QuI6 Assessor 评税主任
+ x1sV *S asset price bubbles 资产价格泡沫
kDrGl{U} asset-backed securities 具资产保证的证券
< mxUgU assets accretion 资产增值
Ur@3_F assets and liabilities 资产与负债
=o {`vv assets betterment statement 资产递增表；资产改进表
j>U.(K assets lending 实物放款；有抵押贷款
~vg W:]i assets of the company passing on the death 死者去世时转移的公司资产
-M4#dHR_! assets pledged as security for liabilities 用作负债抵押的资产
E ?-K_p assets portfolio 资产投资组合
:?,& u,8 assets price 资产价格
A /MOY@%G assets quality 资产质素
tU(6%zvR assets realization 资产变现
@U}UC G7+ assets refinancing arrangement 资产再集资安排
ny}?+&K assets securitization 资产证券化
\l`;]cA assets situated outside Hong Kong 在香港以外地方的资产
+CACs7tV assets stripping 削减资产；拆卖资产
z}5XLa^ assets value 资产值
\ %K6T)9 assignee 承让人
9X-DR assignment 转让；转让书；转让契
eK`tFs,u assignment of interest 权益转让
g$+ 3IVq& assignment of letters patent and trade mark 专利证书及商标转让
KP
i@wl3 assignment of property 物业转让；物业转让书
,PB?pp8C} assignment right 转让权
:=/D F assignor 转让人
4#o` - vcW associate 有联系的人；有关连人士；相联者；合伙人；联系人
ji1A>jepF Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7M4iBk4I associate member 附属会员
P++gR@ associated body corporate 相联法人团体
:F_U^pyG associated company 相联公司；联属公司
te` 4*t associated corporation 相联法团
It4F ;Ah Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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6 公认会计师公会〔英国〕
tl W}lN} Association of Futures Exchange Brokers 香港期货经纪协会
5\pizD/17 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
SXhJz=h association of underwriters 承保人组织
v K$W)(Z assumption of control 接管
dCinbAQ assurance 担保；保险；转易；转易书
d00r&Mc assurance of interest 权益的转易
9O|m# &wa] at 19XX price 按一九ＸＸ年价格计算
@? t) UE at a discount 按赔价计算；按贴水价格计算；打折扣
zpY8w#b at a premium 按溢价计算；按升水价格计算
qRr;&M &t_ at call 通知付款；按通知
M|\ XFO at constant market price 按固定市价计算
qU}[( 9~Ru at constant price 按固定价格计算
g ,.iM8 at cost 按成本计算
<|{=O9 at current market price 按当时市价计算；按现时市价计算
P\Ka' i at current price 按当时价格计算；按现时价格计算
Mqna0"IYx* at factor cost 按要素成本计算；按生产要素成本计算
'rSM6j at money-of-the-day price 按付款当日价格计算
J[^-k!9M at or better 按指定或较佳价位〔买卖指令〕
vnKUD| at par 按面值计算；平价
(h
E^<jNR at sight 见票即付
H.YntFtD' at the close 按收市盘
#e=[W) ) at the opening 按开市盘
p}h)WjC attestation 见证；见证条款
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EPki at-the-money option 平价期权
#jnb 6v=5v attorney 受权人；受托代表人
c c@y attornment 新拥有人承认书
TG!sck4/-Q attributable profit 可归属利润
n|8fdiK#} attributable share value 可归属股份价值
/m%;wH|6% Auckland Stock Exchange 奥克兰证券交易所
Q ml< JF auction 拍卖
j_k!9"bt auctioneer 拍卖商
VlK W WQj audit 审计；核数
O)&V}h U* Audit Commission 审计署
Z/%>/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&n['#7 <(! 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〕
WXJ%bH audit review 帐目审查
se_1 wCYz Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
. }^m8PP audited account 审计帐目；经审计的帐目
vzfWPjpKW audited annual account 经审计的周年帐目
Nkc=@l { audited balance sheet 经审计的资产负债表
/W fpA\4S auditor 核数师；核数主任；审计师
Z5v\[i@H! auditor's certificate 核数师证明书；审计师证明书
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"$X auditor's report 核数师报告；审计师报告
At"@`1n_u' Aussie bond 澳元债券
Ug/b;( dJ' austerity budget 紧缩预算
qg|SBQ?6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]c*&5c$ Australia All Ordinaries Index 澳洲所有普通股票指数
aK 'BC>uFI Australian Dollar [AUD] 澳元
v&|o5om Australian Options Market 澳大利亚期权市场
Mu Tl N Australian Securities Commission 澳洲证券事务监察委员会
g$uj<"^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Fvg>>HVu Australian Stock Exchange 澳大利亚证券交易所
,XR1N$LN8_ Austrian Schilling [ATS] 奥地利先令
3~Ah8, authentication 认证；鉴证
caS5>wk`R authority to purchase 委托购买证；委购书
oPl^ tzO authorization 认可；核准；授权；授权书
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M& authorization by direction 指示授权
: Oxrw5`= authorization by instruction 指令授权
h (ZZ7(ue authorization by warrant 令状授权
"1Vuf<?C authorization of unit trust 单位信托的认可
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m#ID%[hg$ authorized capital 法定资本
$vx]\`
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\#L}KW authorized dealer 认可交易商
H}`}qu #~V authorized financial institution 认可财务机构
jruwdm^ authorized fund 认可基金
ZPRkk?M}. authorized fund house 获授权的基金公司；认可基金公司
[$$i1%c%Z< authorized institution 认可机构
%A%^;3@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i ,ga2{GnM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ub3^Js!b% authorized insurer 获授权保险人；获认可承保人
I vO#tI authorized investment 特准投资项目
Tw 8$6KUW authorized person 获授权人
g6MK~JG$?h authorized representative 获授权代表
)ui]vS:> authorized share capital 法定股本
eqV;4dhm automated quotation system 自动报价系统
Y$ ZZ0m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4 ~4D1 自动交易系统〔香港期货交易所有限公司〕
bs/Vn 'CE automatic adjustment mechanism 自动调整机制
8!sl) R automatic adjustment system 自动调整系统
cJ=0zEv Automatic Clearing House 自动票据交换所
x:4 :G( automatic exchange rates accumulation system 自动化汇率累集系统
@!`x^Tzz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4YMX;W automatic teller machine [ATM] 自动柜员机
s9X?tWuL autopay 自动转帐
0sIwU!=vm available assets 可用资产
T'!7jgk{: available fiscal reserve 现存财政储备
az/NZlJhT available profit 可用利润
HW "@~-\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+K {J*
n average 平均；平均数；海损
Dg W *Br8< average basic salary 平均基本薪金
Y'H|Tk^` average consumer expenditure 平均消费开支；一般消费开支
r 1ao=N average cost 平均成本
2M@,g8O+B= average cost of land production 增辟土地平均成本
~qT5F)$B- average daily turnover 平均每日成交额
b"iPuN!p average daily wage rate 平均每日工资率
;<hLy(@ average expenditure pattern 平均开支模式
<*oTVl4fS average growth rate 平均增长率
54r/s#|-3 average net fixed assets 固定资产平均净值
q8#zv_>K average of relatives 相对价格平均数
Qq+$ea?> average price 平均价格
x}B3h9] average propensity to consume 平均消费倾向；一般消费倾向
[7 _1GSS1 average propensity to save 平均储蓄倾向；一般储蓄倾向
hv
( >9N average rate 平均率
#TS:| = average revenue 平均收入；平均收益
,v ,#f
. average stock 平均库存；平均存货
Qh3BI?GZ'3 average yearly rent 平均年租
}LeizbU avoidance of double taxation 避免双重课税
wwUa+6? avoidance of tax 避税
