A:
{<@~;iq A share Ａ股；甲类股份
15C Owc*k abatement of tax 减税；减扣免税额
?4_;9MkN ABN AMRO Bank N.V. 荷兰银行
_[ x(p 6Xp above-the-line expenditure 线上项目支出；经常预算支出
Hi Yx(hY above-the-line receipt 线上项目收入；经常预算收入
%}/)_RzQ ABSA Asia Limited 南非联合亚洲有限公司
4J s>yP absolute change 绝对数值变更
hf[K\aAk absolute expenditure 实际开支
S`::f(e absolute guideline figure 绝对准则数字
7j+. H/2 absolute interest 绝对权益
(\ j<`"n absolute order of discharge 绝对破产解除令
$a G'.0HW absolute profit margin 绝对利润幅度
]#nAld1cmy absolute value 实值；绝对值
IX}l)t[:( absolutely vested interest 绝对既得权益
39"'Fz?1 absorbed cost 已吸收成本；已分摊成本
-?uwlpm# absorption 吸收；分摊；合并
0*q:p`OLw* absorption rate 吸收率；摊配率；分摊率
IH5thL@D ACB Finance Limited 亚洲商业财务有限公司
B? jF1F!9 acceptable form of reciprocity 合理的互惠条件
tc[PJH&P acceptable rate 适当利率；适当汇率
k(MQ:9'| acceptance agreement 承兑协议
m +gVGK
acceptance for honour 参加承兑
aUnm9 u r acceptor 承兑人；接受人；受票人
x\*5A,w{c] acceptor for honour 参加承兑人
O1 z>A accident insurance 意外保险
*jYwcW"R{z Accident Insurance Association of Hong Kong 香港意外保险公会
9} vWTt0 accident insurance scheme 意外保险计划
q9OIw1xQr* accident year basis 意外年度基准
` F)Iv:;y, accommodation 通融；贷款
[f'7 /w+ accommodation bill 通融票据；空头票据
U5Y*x m< accommodation party 汇票代发人
tQ/U'Ap& account balance 帐户余额；帐户结余
er53?z7zP. account book 帐簿
t/3veDh@ account collected in advance 预收款项
"783F:mPh account current book 往来帐簿
| c;S'36 account of after-acquired property 事后取得的财产报告
,GK>|gNsb account of defaulter 拖欠帐目
}Eav@3h6 account payable 应付帐款
P5N"7/PfW account payee only [A/C payee only] 只可转帐；存入收款人帐户
VAq :q8(K account receivable 应收帐款
RR"#z'zQ account receivable report 应收帐款报表
M?,;TJ7Gd account statement 结单；帐单；会计财务报表
;,viE~n account title 帐户名称；会计科目
:A[ Gtc(_ accountant's report 会计师报告
HjK|9 Accountant's Report Rules 会计师报告规则
^3e l-dZ accounting and auditing procedure 会计与审计程序；会计与核数程序
' !_o`t@ Accounting Arrangements 《会计安排》
uuq?0t2Z accounting basis 会计基础
D! :Qy@Zw accounting by Official Receiver 破产管理署署长呈交的帐目
b c+' n Accounting Circular 《会计通告》
hJ|z8Sy@1 accounting class 会计类别
WYq, i}S accounting date 记帐日期；会计结算日期
\UXQy{Ex accounting for money 款项核算
b^ v.FK46G Accounting Officer 会计主任
LE7o[<> accounting period 会计报告期；会计期
MFC= oKD accounting policy 会计政策；会计方针
iB\d `NUf accounting practice 会计惯例
]Y3ALQr! accounting principle 会计准则
>6@UjGj54 accounting record 会计记录
b&LhydaJ accounting report 会计报告
w'UP#vT5& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|_O1V{Q= Accounting Society of China 中国会计学会
n44j]+ P accounting statement 会计报表
4-m}W;igu accounting system 会计制度；会计系统
ddw!FH2W
( accounting transaction 会计事项；帐务交易
"d A"N$ accounting treatment 会计处理
&oT]ycz% accounting year 会计年度
C4b3Z cD2 accretion 增值；添加
*bR _
C"- accrual 应计项目；应累算数目
Q} /
: accrual basis 应计制；权责发生制
v'|Dj ^3[ accrual basis accounting 应计制会计；权责发生制会计
er 97&5 accrue 应累算；应计
b7\nCRY accrued benefit 应累算利益
n |(Y?`( accrued charges 应计费用
7Q^t( accrued cumulative preference share dividend 应累算的累积优先股股息
WhkE&7Gk accrued expenses 应累算费用
+jHL==W& accrued interest payable 应付利息；应计未付利息
U7{,
* accrued interest receivable 应收利息；应计未收利息
M, l
Ib9 accrued right 累算权益
NWTsL OIm accruing profit 应累算的利润
xEbcF+@ accumulated fiscal reserve 累积财政储备
wt-)5f'{ accumulated profit 累积利润；滚存溢利
U2G\GU1 X accumulated reserve 累积储备
` AYHCn accumulation of surplus income 累积收益盈余
HIF.;ImG^ acquired assets 既得资产
oqG
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<}|+2f233+ acquisition cost 购置成本
u\6: Txqq acquisition expenses 购置费用
v=|ahsYC acquisition of 100% interest 收购全部股权
IuRKj8J)o acquisition of control 取得控制权
XrYz[h*)! acquisition of fixed assets 购置固定资产
6}[W%S]8 acquisition of shell “买壳”
(;!&RZ acquisition price 收购价
yXl zImPn act of God 天灾
La9dFe-uu{ acting partner 执事合伙人
H=B8'N active market 买卖活跃的市场；交投畅旺的市场；旺市
:[ ,n`0lH active partner 积极参与的合伙人
:c
c#e&BO active trading 交投活跃
<x,$ODso actual circulation 实际流通
{"O'kx actual cost 实际成本
[7$. )}Q- actual expenditure 实际开支；实际支出
'#^ONn STn actual income 实际入息；实际收入；实际收益
~]}7|VN.} actual market 现货市场
ny{|{ a actual price 现货价；实际价格
qRTy}FU1 actual profit 实际利润
uZi]$/ic actual quotation 实盘；实际价位；实际报价
)bqO}_ B actual year basis 按实际年度计算
Dk/;`sXV actuals 实货
7 v#sr< actuarial investigation 精算调查
BsR xD9r actuarial principle 精算原则
I:[3x2H actuarial report 精算师报告
{G_ZEo#x8, Actuarial Society of Hong Kong 香港精算学会
)
_"`{2 actuarial valuation 精算师估值
fAYm3+.l3 actuary 精算师
XD9 lox ad referendum agreement 暂定协议；有待覆核的协定
u PjJ>v ad valorem duty 从价税；按值征税
l,L#y 4# ad valorem duty system 从价税制
*V5R [ ad valorem fee 从价费
9FK%"s` ad valorem tariff 从价关税
xoPpu
additional allowance 额外免税额
k/c Q Jz additional amount for unexpired risk 未过期风险的额外款额
Hcuvu[)T" additional assessable profit 补加应评税利润
)V} t(>V additional assessment 补加评税
sAWU tJ additional commitment 额外承担
UZ v^3_,qz additional commitment vote 额外承担拨款
Yaht<Hy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~gmj /PQ0 additional dependent parent allowance 供养父母额外免税额
^lf{IM-Y additional provision 额外拨款
o |$l+TC additional stamp duty 附加印花税
R Mrh@9g additional tax 补加税罚款；补加税款
Q %
)f uI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
dFK/ adjudged bankrupt 被裁定破产
RoT}L#!! adjudicated bankrupt 裁定破产人
eVn]/.d adjudication fee 裁定费；评定印花税额手续费；评估契据费
Bk*AO?3p adjudication of bankruptcy 裁定破产；宣告破产
Q"S;r1 D adjudication of insolvency 裁定无力偿还债务
vEk
jd# adjusted actual 经调整的实数；调整后的实数
g&) XaF[! adjusted current assets 经调整的流动资产；调整后的流动资产
U)o(}:5xF adjusted figure 经调整的数字；调整后的数额
?x=;?7 adjusted liabilities 经调整的负债；调整后的负债
C8%q?.nH= adjusted loss 经调整的亏损；调整后的亏损
Ak^g#^c* 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
GeD^-.^ adjusted profit 经调整的利润；调整后的利润
b+9M? k" adjusted surplus 经调整的盈余额；调整后的盈余额
; i@ ,TU adjusted value 经调整的价值；调整后的价值
+\2{{~_z adjustment 调整；修订；理算〔保险〕
N\BB8<F adjustment centre 调剂中心
rgJKXl;@s adjustment lag 调整过程的时间差距；调整时差
]^$3S adjustment mechanism 调整机制
3a_~18W adjustment of loss 亏损调整
jI aAx_ adjustment process 调整过程；调整程序
Z~CL|= adjustment range 调整幅度
Z~[ c65Nlu administered exchange rate 受管制汇率
= a$7OV. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*shE-w ;C administration expenses 行政费用
Gk
g )\ 3 administration fee 手续费；行政费
N*gnwrP{ administration in bankruptcy 破产管理
k|'{$/ n administration order 遗产管理令
~*@ UQ9*p# administrator 管理人；遗产管理人
>/9f>d?w^ administrator of the estate 遗产管理人
$i;%n1VBg admission of debt 债项承认书
1
\:5ow&a admission of proof 接纳债权证明
#41~`vq3 advance 放贷款项；垫付款项；预支款项；预付款项
IC"bg<L,* advance account 暂支帐目；预付款帐户
K o|nF-r_ advance compensation 预付补偿金
8G gZAu'X advance from shareholder 股东垫款
EIPNR:6t advance pending reimbursement 预支以待日后付还
j}ywdP`a advanced economy 先进经济体系
Q$^oIFb advancement 预付；预付财产
Ru9QQaHE advances warrant 垫款令
_8P0iC8Zg# advancing 贷出
aEM2xrhy, adverse balance 逆差
P>j^w# $n adverse exchange 逆汇
6 GqR]KD advertisement addressed to shareholders 在报章刊登的致股东通告
Nk*d=vj advice for collection 托收通知书
$aDAD4mmm advice of drawing 提款通知书；汇票通知书
\R\?`8O rz advice of payment 付款通知
p#g o<Y# Advisory Committee [Securities and Futures Commission]
Q'>pOtJG*J 谘询委员会〔证券及期货事务监察委员会〕
)O*\ }6:S Advisory Committee on Diversification 经济多元化谘询委员会
3|x*lmit affidavit 誓章；遗产申报誓章
:[YHJaK affidavit of no receipt 述明无收款的誓章
LX2rg\a+% affiliate 联号；联营公司；附属公司
[|. IXdJ! affiliated company 附属公司；联号；联营公司
=bgzl=A` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_FR_6*C)5 affordability 负担能力
6}4?, r African Development Bank [AfDB] 非洲开发银行
?5-Y '(r after-acquired property 事后取得的财产
1fU g after-hours dealing 市后交易
-j9Wf= after-tax profit 税后盈利；税后利润；税后溢利
wyJ+~ agency agreement 代理协议
jrk48z agency expenses 代理机构的开支
jkTC/9AE| agency fee 代理费
Zawnx =
Agency Law 《代理法》
nI]8w6eCV agent 代理人；承销人
0vR
gmn agent of company 公司代理人
}@6ws/5 agent's fee 代理人费；经纪费
"sh*,K5x| aggregate 总计；总数；总体数字
7vZtEwC)n aggregate amount 总款额；总额
ZEa31[@B[ aggregate assets and liabilities 总体资产与负债
q(xr5iuP_ aggregate at constant price 按固定价格计算的总体数字
AUjZYp aggregate demand 总需求
a4aM.o aggregate gross position 总持仓量
Wg{ 9X#| aggregate limit 总限额
]t0]fb[J aggregate of salaries tax 合计薪俸税
o?5m^S14[1 aggregate performance 总体表现；总体业绩
W'lejOiw aggregate supply 总体供应
{ 02$pO aggregate surplus 总盈余
c[VVCN8dA aggregate total 整体总额
;\a?xtIy aggregate value 总值；合计价值
R `K1L!`3 aggregated basis 合计基准
I Sa}Km>Q aggregated net chargeable income 合计应课税入息实额
@%iZT4`Ejf aggregation 合并计算；合计；总和
Jj%" aggregation of incomes of husband and wife 夫妇入息合并计算
hvW FzT5 aggregation of property 财产的总和
l EA f\T7 agio 差价；贴水
8 _$[SV$q 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》
F^4mO| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`4IZ 4sPi 《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》
/ vgEDw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}Um,wY[tK 《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》
gI~B _0x Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
R|D%1 @i] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*{y({J agreement for a settlement 授产协议
<tUl(q+ty agreement for assignment 转让协议
z H| YVg agreement for sale 售卖协议；买卖协议
"t0l)P*C} agreement for sale and purchase 买卖协议
2 nra@ agreement for the payment of interest 支付利息协议
VN3 [B
eH agreement for the repayment of money 还款协议
POXd ,ON9 agreement of reinsurance 再保险协议
pSa
pF)1> Agricultural Bank of China 中国农业银行
A4{14Y;? air passenger departure tax 飞机乘客离境税
s#cb wDT Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
==#mlpi`S[ airport tax 机场税
O}s Mqh alcohol duty 酒精税
^O6eFD U alienation 让与；让渡；转让
Hnft1
alimony 生活费；赡养费
,F %2'W All Ordinaries Index [AOI] 所有普通股指数
R<djW5 ()f all risks 全险；综合险
i 1dE.f ; All Sales Record for Stock Market 《股票市场成交报告》
M:M"7>: Allied Capital Resources Limited 新联财务有限公司
Tfq7<<0$N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+h ]~m_O allocation letter 拨款信件
QJ\+u allocation of fund 分配款项；预留款项
N I
r"i2 allocation of profit 利润分配；溢利分配
(zr 2b allocation warrant 拨款令
Lm&BT)* allotment 分配；配股
l4b L N allotment notice 股份配售通知；配股通知
-#Bk allotment of shares 股份分配
u_HCXpP!Q allowable 可获宽免；免税的
]A&pX AM allowable business loss 可扣除的营业亏损
+-r ~-b s allowable expenses 可扣税的支出
ctOBV allowance 免税额；津贴；备抵；准备金
F,8 ?du] allowance for debts 债项的免税额
rSa=NpFxLu allowance for depreciation by wear and tear 耗损折旧免税额
FW"n+7T allowance for funeral expenses 殡殓费的免税额
-xXdT$Xd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
G)IK5zCDd allowance for repairs and outgoings 修葺及支出方面的免税额
V1#:[o63+ allowance to debtor 给债务人的津贴
N&yr?b'!-* alteration of capital 资本更改
m)l'i!Y alternate trustee 候补受托人
:y.~IQN amalgamation 合并
8-B6D~i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y(RB@+67 ambit of charges 征税范围；收费范围
&>f] amended valuation 经修订的估值
%63s( ekU American Commodities Exchange 美国商品交易所
[a_ 'pAH American Express Bank Limited 美国运通银行
5[y+X|Am American Stock Exchange 美国证券交易所
8,@0~2fz# amortization 摊销
u|"y&>!R- amount due from banks 存放银行同业的款项
lFtH;h,==v amount due from banks abroad 存放海外银行同业的款项
dI+Y1Vq amount due from holding companies 控股公司欠款
_]v@Dq VP amount due from local banks 存放本港银行同业的款项
@+{F\SD\ amount due to banks 银行同业的存款
oT J^WePZQ amount due to banks abroad 海外银行同业的存款
<KX fh amount due to holding companies 控股公司存款
}U'VVPh _ amount due to local banks 本港银行同业的存款
OF} ."a amount due to outport banks 外埠银行同业的存款
}
fa amount for note issue 发行纸币的款额
p %R+ c amount of bond 担保契据的款额
+'/C(5y)0X amount of consideration 代价款额
~ <36vs k amount of contribution 供款数额
'=0l{hv@ amount of indebtedness 负债款额
R=2"5Hy= amount of principal of the loan 贷款本金额
e sM r @Oc amount of rates chargeable 应征差饷数额
L1#_ amount of share capital 股本额
s:K'I7_#@ amount of sums assured 承保款额
?bAv{1dvT= amount of variation 变动幅度
'g tcy amount of vote 拨款数额
_W R/]1R amount payable 应付款额
"m%EFWUOl amount receivable 应收款额
UHgW- N" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Pcjrv:0$ analysis 分析
7 ,s5Gd- ancillary risk 附属风险
X[!S7[d-y annual account 周年帐目；周年帐目报表；年度决算；年结
s d9b9?qiu annual accounting date 年结日期
"$/1.SX;] annual allowance 每年免税额；年积金；年度津贴；年津
V x{
annual balance 年度余额
O\SH;y,N annual disposable income 每年可动用收入
LGK&& srJs annual estimates 周年预算
?bPW*A82{q annual fee 年费
klAvi%^jE annual general meeting 周年大会
U.WXh(`% annual growth rate 年增率；每年增长率
/}/GK| tj annual long-term supplement 长期个案每年补助金
BNgm+1?L annual pensionable emolument 可供计算退休金的年薪
F`La_]f?b\ annual report 年报
Z,tHyy F?j Annual Report on the Consumer Price Index 《消费物价指数年报》
T`bUBrK6g` annual return 周年报表；周年申报表；每年报税表格
zR4]buHnE Annual Return Rules 《周年报表规则》
naM~>N annual review of consumer prices 每年消费物价回顾
^T*!~K8A annual roll-forward basis 逐年延展方式
aL*}@|JL" annual salary 年薪
OIK46 D6?. annual statement 年度报表；年度决算表
0NK|3]p Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
~Ajst!Y7= annuitant 年金受益人
Z oy)2E{ annuity 年金
18Vn[}]" annuity contract 年金合约
6L;]5)# annuity on human life 人寿年金
==UYjbuU antecedent debt 先前的债项
p~ NHf\ ante-dated cheque 倒填日期支票
][KlEE>W2 anticipated expenditure 预期开支
O^PN{u anticipated net profit 预期纯利
_e/Bg~ anticipated revenue 预期收入
CpB ,L anti-inflation measure 反通货膨胀措施
YG /@=Z. anti-inflationary stance 反通货膨胀立场
1?yj<^" apparent deficit 表面赤字
{V pk o apparent financial solvency 表面偿债能力
mo+!7 9& apparent partner 表面合伙人
l3*GQ~m7 application for personal assessment 个人入息课税申请书
l<p<\,nV$ application of fund 资金应用
$Dd-2p application to release as liquidator and to destruct the books of accounts and documents
-&Q+x,.% 申请免除清盘人职务及毁灭帐簿与文件
artn _ appointed actuary 委任精算师
~%2yDhdQ appointed auditor 委任核数师；委任审计师
+ MD84YR appointed trustee 委任的受托人
p6aR/gFkqv appointer 委任人
7n?yf_ je apportioned pro rata 按比例分摊
Z- t&AH apportionment 分配；分摊
XjdHH.) S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{\vVzy,t7 apportionment formula 分摊方程式
S dN&%(ZE apportionment of estate duty 遗产税的分摊
EDuH+/:n appraisal 估价；评估
6Xz d> 5x appreciable growth 可观增长
8#\|Y~P appreciable impact 显着影响
oHr0;4Lg6 appreciable increase 可观增长
/M'd$k"0z appreciation 增值；升值
IM ncl=1 appreciation against other currencies 相对其他货币升值
r{ B28'f[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B;S'l|-? appreciation tax 增值税
#
E_S.. appropriation 拨款；拨用；拨付
rW090Py appropriation account 拨款帐目
Bd7 B\zM Appropriation Bill 拨款法案
^BM !TQ%! appropriation-in-aid system 补助拨款办法
8;L;R ~Q approved assets 核准资产
MN8>I=p approved basket stock 认可一篮子证券
][b|^V approved budget 核准预算
^|=P9'4Th approved charitable donation 认可慈善捐款
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@_|o I approved charitable institution 认可慈善机构
a]P w:lT approved currency 核准货币；认可货币
h@Jg9AM approved estimates 核准预算
x.4z)2MO approved estimates of expenditure 核准开支预算
OrYN-A 4{ approved overseas insurer 核准海外保险人
73]8NVm approved overseas trust company 核准海外信托公司
F,A+O+ approved pooled investment fund 核准汇集投资基金
/G|v.#2/g approved provident fund scheme 认可公积金计划
yX oNfsv approved provision 核准拨款
4lWqQVx approved redeemable share 核准可赎回股份
V dGVEDwz approved regional stock 认可地区性证券
K a&
2>F approved retirement scheme 认可退休金计划
8{QCW{K approved subordinated loan 核准附属贷款
#0vda'q=j arbitrage 套戥；套汇；套利
i]N<xcF9N* arbitrageur 套戥者；套汇者
w@&z0ODJ arbitrary amount 临时款项
x=IZ0@p arrangement 措施；安排；协定
d:w/{m% # arrears 欠款
wJ pb$; arrears of pay 欠付薪酬
@HiGc^ X( arrears of revenue 逾期未收税款；逾期未收的帐项
wV i TMlq articles of association 组织章程；组织细则；组织章程细则
[*Ai@:F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?AD- n6 ascertainment of profit 确定利润
[^?i<z{0C "Asia Clear" “亚洲结算系统”
R<Mc+{*> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%8 D>aS U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`^,E4Q y Asian Development Fund [ADF] 亚洲发展基金
oH+PlL Asian dollar bond 亚洲美元债券
XI ;] c5 Asian dollar market 亚洲美元市场
t$%<e F@w Asian dollar rate 亚洲美元利率
}^0'IAXi Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%#rtNDi Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C 0 KFN asked price 沽盘；喊价；索价；卖方报价
1Ml<> assessable income 应评税入息
Y,GlAr s4 assessable loss 应评税亏损
iLIb-d?!a& assessable profit 应评税利润
vPGUE`!D+ assessable value 应评税值
_@y uaMoW= assessed profit 估定利润
||Owdw|{ assessed value 经评估价值
X' <RqvDc5 assessment 评税；评定；估价；评税单
VBQAkl?(}4 assessment number 评税编号；估价编号
%qz-b. assessment of additional tax 补加税评税
;y. ;U#O assessment of performance 业绩评估；实绩评价
\Cu=Le^ Assessor 评税主任
k(pJVez asset price bubbles 资产价格泡沫
1;1;-4k7I asset-backed securities 具资产保证的证券
Y JMs9X~3 assets accretion 资产增值
l"A/6r!Dp assets and liabilities 资产与负债
>\^oCbqF}~ assets betterment statement 资产递增表；资产改进表
Pj]^ p{> assets lending 实物放款；有抵押贷款
2oEuqHL assets of the company passing on the death 死者去世时转移的公司资产
}~|`h1JF assets pledged as security for liabilities 用作负债抵押的资产
_S7?c^:~ assets portfolio 资产投资组合
@2L^? *n= assets price 资产价格
R;pW,]}g, assets quality 资产质素
xji V9{w assets realization 资产变现
z/`+jIB assets refinancing arrangement 资产再集资安排
l^ay* H assets securitization 资产证券化
?8{Os;!je assets situated outside Hong Kong 在香港以外地方的资产
x'|9A?ez@Z assets stripping 削减资产；拆卖资产
Jk-WD"J6 assets value 资产值
0RtZTCGO assignee 承让人
)I 3E assignment 转让；转让书；转让契
>; 1w-n assignment of interest 权益转让
g*My1+J! assignment of letters patent and trade mark 专利证书及商标转让
o-Dfud@ assignment of property 物业转让；物业转让书
<uv `)Q 9 assignment right 转让权
X Vt ;hO assignor 转让人
LwRzzgt associate 有联系的人；有关连人士；相联者；合伙人；联系人
x}pH'S7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"i(f+N,) associate member 附属会员
\ t1#5 associated body corporate 相联法人团体
kJJiDDL0;* associated company 相联公司；联属公司
G-2~$ u associated corporation 相联法团
q[VQ?b~9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l"E{ ?4 公认会计师公会〔英国〕
$)"T 9 $>$ Association of Futures Exchange Brokers 香港期货经纪协会
p@% Pdx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$3l#eKZA association of underwriters 承保人组织
.z_nW1id assumption of control 接管
{Kr}RR*{X assurance 担保；保险；转易；转易书
A r~/KRK assurance of interest 权益的转易
-rI7ihr* at 19XX price 按一九ＸＸ年价格计算
M&V4 |D at a discount 按赔价计算；按贴水价格计算；打折扣
M j[+h|e at a premium 按溢价计算；按升水价格计算
;Us 6:}s at call 通知付款；按通知
SQ> Yf\ at constant market price 按固定市价计算
:t!J
9 at constant price 按固定价格计算
Z(tJd , at cost 按成本计算
:*,!gf at current market price 按当时市价计算；按现时市价计算
^|.T \ at current price 按当时价格计算；按现时价格计算
zO\_^A|8H at factor cost 按要素成本计算；按生产要素成本计算
Bj2iYk_cLa at money-of-the-day price 按付款当日价格计算
eA 2*}"W at or better 按指定或较佳价位〔买卖指令〕
0J'Cx&Rg at par 按面值计算；平价
Xe\}(O at sight 见票即付
zeQ~'ao< at the close 按收市盘
[&*irk at the opening 按开市盘
^_Lnqk6 attestation 见证；见证条款
9C,gJp}P at-the-money option 平价期权
NpZ'pBl attorney 受权人；受托代表人
9ThsR&h3 attornment 新拥有人承认书
5JVBDA^#om attributable profit 可归属利润
guYP| attributable share value 可归属股份价值
-M6vg4gf Auckland Stock Exchange 奥克兰证券交易所
EiC["M'} auction 拍卖
g]HxPq+O auctioneer 拍卖商
A\ rY~$Vr audit 审计；核数
T_c`=3aO Audit Commission 审计署
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Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
EeQ8Uxb7 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〕
+qj Z;5( audit review 帐目审查
*!"T^ 4DEg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
> `eo 0 audited account 审计帐目；经审计的帐目
faLfdUimJ audited annual account 经审计的周年帐目
ag:<%\2c audited balance sheet 经审计的资产负债表
O}cfb 4" auditor 核数师；核数主任；审计师
_){u5%vv auditor's certificate 核数师证明书；审计师证明书
|tI{MztJ"c auditor's report 核数师报告；审计师报告
2i!R>` Aussie bond 澳元债券
~m=Z>4M austerity budget 紧缩预算
I:=!, 4S; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7mi*#X} Australia All Ordinaries Index 澳洲所有普通股票指数
?^!J:D? Australian Dollar [AUD] 澳元
U= n Australian Options Market 澳大利亚期权市场
Q$.CtECo Australian Securities Commission 澳洲证券事务监察委员会
E{JTy{z- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$<Gt^3e Australian Stock Exchange 澳大利亚证券交易所
EB+4]MsD Austrian Schilling [ATS] 奥地利先令
u"v$[8 authentication 认证；鉴证
"[["naa authority to purchase 委托购买证；委购书
9mM Q authorization 认可；核准；授权；授权书
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&Z0ZWx authorization by direction 指示授权
sOWP0x Y authorization by instruction 指令授权
wd |^m% authorization by warrant 令状授权
5?>Q[a.Ne authorization of unit trust 单位信托的认可
"N%W5[C{ authorized agent 指定代理人
j^ 8Hjg authorized capital 法定资本
7SkW!5 authorized clerk 出市员
Bt:M^ b^ authorized dealer 认可交易商
6@^
?dQ authorized financial institution 认可财务机构
B\AyG4J authorized fund 认可基金
r\b$/:y<e authorized fund house 获授权的基金公司；认可基金公司
-6F\= authorized institution 认可机构
u{W I 4n? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
aF"PB
h= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]nIVP authorized insurer 获授权保险人；获认可承保人
Rb
b[N#p5 authorized investment 特准投资项目
u5qaLHoEP authorized person 获授权人
su\ Lxv
authorized representative 获授权代表
Aj\m57e,6 authorized share capital 法定股本
Qx Em uiN automated quotation system 自动报价系统
mrE> o ! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uKIR$n" 自动交易系统〔香港期货交易所有限公司〕
iN
u k5 automatic adjustment mechanism 自动调整机制
<4?(|Vh[m] automatic adjustment system 自动调整系统
;erxB6* Automatic Clearing House 自动票据交换所
!&KE">3Qu automatic exchange rates accumulation system 自动化汇率累集系统
65 &+Fv Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}VH` \g} automatic teller machine [ATM] 自动柜员机
= "Lb5! autopay 自动转帐
E0r#xmk available assets 可用资产
:]\-G JV5 available fiscal reserve 现存财政储备
ezJ^
r,D| available profit 可用利润
#c<F,` gdi Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[e. `M{(TB average 平均；平均数；海损
u`+kH8# average basic salary 平均基本薪金
/6N!$*8 average consumer expenditure 平均消费开支；一般消费开支
)J\
JAUj average cost 平均成本
$Ovq}Rexc average cost of land production 增辟土地平均成本
K^AIqL8 average daily turnover 平均每日成交额
8.`5" 9Vh average daily wage rate 平均每日工资率
p_g8d&]V average expenditure pattern 平均开支模式
P)=$0kR3 average growth rate 平均增长率
=snJ+yn! average net fixed assets 固定资产平均净值
!qs~j=;y3 average of relatives 相对价格平均数
G"yhu + average price 平均价格
G\f:H%[5[ average propensity to consume 平均消费倾向；一般消费倾向
'OYnLz`"6 average propensity to save 平均储蓄倾向；一般储蓄倾向
