A:
Fb O- K - A share Ａ股；甲类股份
.+t{o [ abatement of tax 减税；减扣免税额
~aQ>DpSEf ABN AMRO Bank N.V. 荷兰银行
X aW@CW above-the-line expenditure 线上项目支出；经常预算支出
Q^$IlzG7i above-the-line receipt 线上项目收入；经常预算收入
y44FejH(v ABSA Asia Limited 南非联合亚洲有限公司
c[}h( jkP absolute change 绝对数值变更
sesr`,m., absolute expenditure 实际开支
:~3sW< P R absolute guideline figure 绝对准则数字
I & l 1b> absolute interest 绝对权益
2+M(!FHfy absolute order of discharge 绝对破产解除令
-l+ &Bkf absolute profit margin 绝对利润幅度
VI,z7
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C18 pK8- absolutely vested interest 绝对既得权益
jz
QmYcd absorbed cost 已吸收成本；已分摊成本
m3 C&QdjRp absorption 吸收；分摊；合并
JryDbGc8 absorption rate 吸收率；摊配率；分摊率
k!H;(B"s- ACB Finance Limited 亚洲商业财务有限公司
/6B!& b2f acceptable form of reciprocity 合理的互惠条件
@a#qq`b; acceptable rate 适当利率；适当汇率
VQ5T$,& acceptance agreement 承兑协议
v|t_kNX;v* acceptance for honour 参加承兑
g e)g ?IP4 acceptor 承兑人；接受人；受票人
- l8n0P1+ acceptor for honour 参加承兑人
t uo'4%]i accident insurance 意外保险
lBqu}88q0 Accident Insurance Association of Hong Kong 香港意外保险公会
\~UyfVPRT accident insurance scheme 意外保险计划
Ck8`$x& t accident year basis 意外年度基准
^crk8O@Fw accommodation 通融；贷款
H$zjN8||" accommodation bill 通融票据；空头票据
(C*G)Aj7 accommodation party 汇票代发人
eUPG) { " account balance 帐户余额；帐户结余
'31pb9@fH account book 帐簿
1f M= >Z account collected in advance 预收款项
E@^`B9 ;Q7 account current book 往来帐簿
o\vIYQ
account of after-acquired property 事后取得的财产报告
U~-Z`_@^- account of defaulter 拖欠帐目
rQg7r>%Q account payable 应付帐款
<&\HXAOd account payee only [A/C payee only] 只可转帐；存入收款人帐户
. \M@oF account receivable 应收帐款
7D\#1h account receivable report 应收帐款报表
Rcs7 'q 5 account statement 结单；帐单；会计财务报表
m663%b(5> account title 帐户名称；会计科目
u`dWU}m) accountant's report 会计师报告
y K)7%j! Accountant's Report Rules 会计师报告规则
)[yM4QFl accounting and auditing procedure 会计与审计程序；会计与核数程序
u6IEBYG (( Accounting Arrangements 《会计安排》
\!j{&cJ accounting basis 会计基础
S9d+ #6rn accounting by Official Receiver 破产管理署署长呈交的帐目
gm~Ka%O|F Accounting Circular 《会计通告》
NX&mEz accounting class 会计类别
km,}7^?F0r accounting date 记帐日期；会计结算日期
mV^+`GWvo accounting for money 款项核算
I$xfCu Accounting Officer 会计主任
G`!#k! &r accounting period 会计报告期；会计期
j G)fM? accounting policy 会计政策；会计方针
mj=$[ y( accounting practice 会计惯例
|UZPn>F~ accounting principle 会计准则
C9`#57 Pp accounting record 会计记录
B;9X{" accounting report 会计报告
s`GwRH<# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*2N$l>ql:k Accounting Society of China 中国会计学会
\gaGTc2& accounting statement 会计报表
Ug*:o d accounting system 会计制度；会计系统
Os'
7h accounting transaction 会计事项；帐务交易
Rd|};- accounting treatment 会计处理
GV#"2{t
j accounting year 会计年度
EpSVHD:* accretion 增值；添加
e#J Jd= accrual 应计项目；应累算数目
/*!K4)$-*2 accrual basis 应计制；权责发生制
w^e<p~i!^E accrual basis accounting 应计制会计；权责发生制会计
9Slx.9f accrue 应累算；应计
o7<pI8\ accrued benefit 应累算利益
A+w51Q accrued charges 应计费用
!:t}8 accrued cumulative preference share dividend 应累算的累积优先股股息
/ > c F accrued expenses 应累算费用
8X!^ 2B}J accrued interest payable 应付利息；应计未付利息
'hfQ4 EN accrued interest receivable 应收利息；应计未收利息
]f#ZU{A'mt accrued right 累算权益
-8;U1 ^# accruing profit 应累算的利润
"f/lm 2< accumulated fiscal reserve 累积财政储备
Ic/D!J{Y accumulated profit 累积利润；滚存溢利
d]6.$"\" p accumulated reserve 累积储备
&l2oyQEF) accumulation of surplus income 累积收益盈余
} md[hi J acquired assets 既得资产
.P+om<~B acquisition 收购；购置；取得
PCDsj _e acquisition cost 购置成本
<3z A| acquisition expenses 购置费用
+F$c_
\> acquisition of 100% interest 收购全部股权
n ,}\;Bp acquisition of control 取得控制权
Fl<|/DCg acquisition of fixed assets 购置固定资产
)w_0lm'v{r acquisition of shell “买壳”
If>k~aL7I acquisition price 收购价
URS6
LM act of God 天灾
N-EVH e'}6 acting partner 执事合伙人
h'YC!hjp active market 买卖活跃的市场；交投畅旺的市场；旺市
:S' P
lH active partner 积极参与的合伙人
p&~8N#I# active trading 交投活跃
Mu$9#[/ actual circulation 实际流通
4<g,L;pUU actual cost 实际成本
.<5 66g}VP actual expenditure 实际开支；实际支出
BC0SSR@e actual income 实际入息；实际收入；实际收益
oV"#1 lp* actual market 现货市场
l\< *9m< actual price 现货价；实际价格
>utm\!Gac actual profit 实际利润
INqD(EG actual quotation 实盘；实际价位；实际报价
KR4X&d 6 actual year basis 按实际年度计算
B|U*2|e actuals 实货
k"X <g A actuarial investigation 精算调查
T {Q] actuarial principle 精算原则
- ` F#MN actuarial report 精算师报告
C# IV"Pkq Actuarial Society of Hong Kong 香港精算学会
E+-ah vk actuarial valuation 精算师估值
TOmq2*,/ actuary 精算师
Bc3(xI'>J ad referendum agreement 暂定协议；有待覆核的协定
|2w,Np- ad valorem duty 从价税；按值征税
,?g}- >ZB ad valorem duty system 从价税制
HLm6 B tE ad valorem fee 从价费
]FV,}EZ ad valorem tariff 从价关税
uLXMEx<^ additional allowance 额外免税额
^x(BZolkm additional amount for unexpired risk 未过期风险的额外款额
E-jL"H* additional assessable profit 补加应评税利润
V("@z<b| additional assessment 补加评税
QII-9 RxX" additional commitment 额外承担
O2./?Ye additional commitment vote 额外承担拨款
0Snl_@s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UkK`5p<D7 additional dependent parent allowance 供养父母额外免税额
>__t 2 additional provision 额外拨款
uj#bK
7 additional stamp duty 附加印花税
7`-f N| additional tax 补加税罚款；补加税款
l%XuYYQ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
AX=$r]_ adjudged bankrupt 被裁定破产
{`~uBz+dJq adjudicated bankrupt 裁定破产人
W&>ONo6ki adjudication fee 裁定费；评定印花税额手续费；评估契据费
x9S~ns+r adjudication of bankruptcy 裁定破产；宣告破产
GBnf]A,^ @ adjudication of insolvency 裁定无力偿还债务
s/#L?[YH adjusted actual 经调整的实数；调整后的实数
Zn{,j0; adjusted current assets 经调整的流动资产；调整后的流动资产
&`"Q*N2{ adjusted figure 经调整的数字；调整后的数额
iV<4#aB g adjusted liabilities 经调整的负债；调整后的负债
1 _$y bftS adjusted loss 经调整的亏损；调整后的亏损
_0^f adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
=_~bSEqyRI adjusted profit 经调整的利润；调整后的利润
:uwB)G adjusted surplus 经调整的盈余额；调整后的盈余额
'4 T}$a"i adjusted value 经调整的价值；调整后的价值
&Luq}^u adjustment 调整；修订；理算〔保险〕
n<RvL^T=
adjustment centre 调剂中心
:f<:>"< adjustment lag 调整过程的时间差距；调整时差
}>~';l adjustment mechanism 调整机制
$OEhdz&Fi adjustment of loss 亏损调整
Q'-g+aN adjustment process 调整过程；调整程序
17IT: T,' adjustment range 调整幅度
oAaUXkQE administered exchange rate 受管制汇率
e (nT2E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
XIQfgrGZ administration expenses 行政费用
BPRhGG|9j administration fee 手续费；行政费
7;0$UYDU* administration in bankruptcy 破产管理
,m ^q > administration order 遗产管理令
n:QFwwQ`Q; administrator 管理人；遗产管理人
^yLiyR e\ administrator of the estate 遗产管理人
IJX75hE0g admission of debt 债项承认书
eru2.(1 admission of proof 接纳债权证明
es]S]}JV advance 放贷款项；垫付款项；预支款项；预付款项
o[<lTsw< advance account 暂支帐目；预付款帐户
{[B^~Y>Lr advance compensation 预付补偿金
g=iPv3MG advance from shareholder 股东垫款
]M2<b:yo advance pending reimbursement 预支以待日后付还
)Pr*\<C ld advanced economy 先进经济体系
,EhQ TVJ advancement 预付；预付财产
HCj/x<*F advances warrant 垫款令
~J #^L* advancing 贷出
:
&! >.Y adverse balance 逆差
|S0]qt? adverse exchange 逆汇
w]2tb advertisement addressed to shareholders 在报章刊登的致股东通告
fd Vye|% advice for collection 托收通知书
gZkjh{rQ advice of drawing 提款通知书；汇票通知书
w.v yEU^ advice of payment 付款通知
x- W6W Advisory Committee [Securities and Futures Commission]
E1'|
;}/ 谘询委员会〔证券及期货事务监察委员会〕
k)l*L1Y4: Advisory Committee on Diversification 经济多元化谘询委员会
} <G"w 5.< affidavit 誓章；遗产申报誓章
N0U6N< w affidavit of no receipt 述明无收款的誓章
FUy!j|W6f affiliate 联号；联营公司；附属公司
c;RB!`9" affiliated company 附属公司；联号；联营公司
&dA{ <. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[Ol}GvzJ7 affordability 负担能力
s
Yp?V\Y" African Development Bank [AfDB] 非洲开发银行
Ekq&.qjYG" after-acquired property 事后取得的财产
]*fiLYe9 after-hours dealing 市后交易
&+"-'7 after-tax profit 税后盈利；税后利润；税后溢利
-TL `nGF agency agreement 代理协议
@C\>P49 agency expenses 代理机构的开支
?r< F/$/ agency fee 代理费
~n)gP9Hv Agency Law 《代理法》
TF0D QP agent 代理人；承销人
P? QVT;] agent of company 公司代理人
a+w c"RQ
| agent's fee 代理人费；经纪费
mC-'z aggregate 总计；总数；总体数字
h7 uv0a~0 aggregate amount 总款额；总额
wXj!bh8\r aggregate assets and liabilities 总体资产与负债
bBwMx{iNNz aggregate at constant price 按固定价格计算的总体数字
~lg1S aggregate demand 总需求
<<Z t.!hS aggregate gross position 总持仓量
BgPwIK
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' j6)5WL$ aggregate of salaries tax 合计薪俸税
"0BuQ{ CQ aggregate performance 总体表现；总体业绩
">$.>sn{ aggregate supply 总体供应
e-@=QI^, aggregate surplus 总盈余
o XKH , r aggregate total 整体总额
ZH
o#2{F aggregate value 总值；合计价值
Ky6.6Y<.| aggregated basis 合计基准
Nd b_ | aggregated net chargeable income 合计应课税入息实额
3WH"NC-O< aggregation 合并计算；合计；总和
-wA^ao aggregation of incomes of husband and wife 夫妇入息合并计算
G5;N#^myJ aggregation of property 财产的总和
!%v=9muay agio 差价；贴水
<W$Ig@4[.d 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》
QtF'x< cB Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W_]Su 《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》
52RFB!Z[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D4';QCwo 《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》
_6Ex}`fyJ
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ZH@ BHg|}H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h ~\bJ*Zp agreement for a settlement 授产协议
Kr;7~`$[ agreement for assignment 转让协议
:#yjg1aej agreement for sale 售卖协议；买卖协议
_1<zpHp agreement for sale and purchase 买卖协议
\W^+aNbv=8 agreement for the payment of interest 支付利息协议
:Fv d?[ agreement for the repayment of money 还款协议
7&I+mw/ X agreement of reinsurance 再保险协议
FNQR sNi Agricultural Bank of China 中国农业银行
6[iu CMOZ air passenger departure tax 飞机乘客离境税
fe,A\W&8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C`)n\?:Sth airport tax 机场税
!21#NCw alcohol duty 酒精税
{9 PeBc alienation 让与；让渡；转让
gy%/zbZx alimony 生活费；赡养费
T(n<@Ac]V All Ordinaries Index [AOI] 所有普通股指数
x+mf QcSD& all risks 全险；综合险
wF@mHv All Sales Record for Stock Market 《股票市场成交报告》
.bwK G`F Allied Capital Resources Limited 新联财务有限公司
Hh|a(Zq, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O&ur |&v allocation letter 拨款信件
ue YBD]3 ' allocation of fund 分配款项；预留款项
>'qkW$-95 allocation of profit 利润分配；溢利分配
Dg:2*m_!j{ allocation warrant 拨款令
4 nIs+ allotment 分配；配股
l}#z#L2,` allotment notice 股份配售通知；配股通知
Hcts ^zm2u allotment of shares 股份分配
T~*L [*F0 allowable 可获宽免；免税的
E`^?2dv+/ allowable business loss 可扣除的营业亏损
i;' k Q allowable expenses 可扣税的支出
o*d+W7l allowance 免税额；津贴；备抵；准备金
vai.w-}Z allowance for debts 债项的免税额
oH[4<K> allowance for depreciation by wear and tear 耗损折旧免税额
ig] hY/uT allowance for funeral expenses 殡殓费的免税额
jjs1Vj1@< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uude<d"U allowance for repairs and outgoings 修葺及支出方面的免税额
.H.#W1` allowance to debtor 给债务人的津贴
e ~wuoE:M3 alteration of capital 资本更改
=*ZQGM 3w alternate trustee 候补受托人
aa:97w~s0 amalgamation 合并
jl!rCOLt4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@ D<KG ambit of charges 征税范围；收费范围
e-}b]\ amended valuation 经修订的估值
i]qVT)j American Commodities Exchange 美国商品交易所
|C MKY American Express Bank Limited 美国运通银行
,$lOQ7R1 ( American Stock Exchange 美国证券交易所
t1y
hU"(J amortization 摊销
3I rmDT amount due from banks 存放银行同业的款项
^t|CD|,K_O amount due from banks abroad 存放海外银行同业的款项
R0 g- amount due from holding companies 控股公司欠款
'h?;i2[ amount due from local banks 存放本港银行同业的款项
Ym)8L. amount due to banks 银行同业的存款
`L-GI{EJ amount due to banks abroad 海外银行同业的存款
P[l? amount due to holding companies 控股公司存款
6NvdFss'A{ amount due to local banks 本港银行同业的存款
p4ML } q 8 amount due to outport banks 外埠银行同业的存款
sz5&P )X amount for note issue 发行纸币的款额
> @Ux8 # amount of bond 担保契据的款额
uk8vecj amount of consideration 代价款额
c]qq *k# amount of contribution 供款数额
G! y~Y]e amount of indebtedness 负债款额
yNw YP%"y amount of principal of the loan 贷款本金额
#i#4h< R amount of rates chargeable 应征差饷数额
@0XqUcV amount of share capital 股本额
[sM ~B amount of sums assured 承保款额
qre.^6x amount of variation 变动幅度
=bVaB<! amount of vote 拨款数额
DO r()X amount payable 应付款额
aNqhx v wf amount receivable 应收款额
YW|KkHi* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"IK QFt' analysis 分析
{"c S:u ancillary risk 附属风险
k t.y "^ annual account 周年帐目；周年帐目报表；年度决算；年结
Cg~GlZk} annual accounting date 年结日期
Jgf73IX[ annual allowance 每年免税额；年积金；年度津贴；年津
#$<7 annual balance 年度余额
yK1Z&7>J> annual disposable income 每年可动用收入
]5!}S-uJq annual estimates 周年预算
kJ;f A|(I annual fee 年费
`M
"O # annual general meeting 周年大会
GzJ("RE0)v annual growth rate 年增率；每年增长率
{V> >a annual long-term supplement 长期个案每年补助金
kW 'xuZ& annual pensionable emolument 可供计算退休金的年薪
-^y$ RJC annual report 年报
YQ B. 3 Annual Report on the Consumer Price Index 《消费物价指数年报》
HzW`j"\ annual return 周年报表；周年申报表；每年报税表格
CB<i Annual Return Rules 《周年报表规则》
YK jm_)8]w annual review of consumer prices 每年消费物价回顾
8=]R6[,fD annual roll-forward basis 逐年延展方式
-SZW[T<N" annual salary 年薪
l7{Xy_66 annual statement 年度报表；年度决算表
l9U ^[;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
LX4*3c|i, annuitant 年金受益人
rPK)= [MZ annuity 年金
Z3ucJH/)V annuity contract 年金合约
Ab]`*h\U annuity on human life 人寿年金
wKjL}1.k antecedent debt 先前的债项
{=(GY @yU/ ante-dated cheque 倒填日期支票
rtl|zCst anticipated expenditure 预期开支
PMDx5-{A/t anticipated net profit 预期纯利
]F,mj-?4x anticipated revenue 预期收入
!'4HUB>+ anti-inflation measure 反通货膨胀措施
X[ERlw1q4Q anti-inflationary stance 反通货膨胀立场
RhJ{#G~:% apparent deficit 表面赤字
6LGy 0dWpG apparent financial solvency 表面偿债能力
|@J:A! apparent partner 表面合伙人
RHV& m()Q application for personal assessment 个人入息课税申请书
{b|:q>Be8 application of fund 资金应用
RCFocOOn application to release as liquidator and to destruct the books of accounts and documents
xMk0Xf'_ 申请免除清盘人职务及毁灭帐簿与文件
<X7x appointed actuary 委任精算师
6cCC+*V{ appointed auditor 委任核数师；委任审计师
6 K/j,e>L appointed trustee 委任的受托人
_uvRC+~R appointer 委任人
[LwmzmV+F apportioned pro rata 按比例分摊
DE GEr- apportionment 分配；分摊
,S|v>i, @ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|Rh%w J apportionment formula 分摊方程式
] ~;x$Z) apportionment of estate duty 遗产税的分摊
`@8QQB appraisal 估价；评估
e 1W9Z $m appreciable growth 可观增长
F_m[EB appreciable impact 显着影响
])dq4\Bw appreciable increase 可观增长
93z oJiLRf appreciation 增值；升值
=WaZy>n}7 appreciation against other currencies 相对其他货币升值
hp ftVEB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5jj<sj!S appreciation tax 增值税
dtK[H+ appropriation 拨款；拨用；拨付
pi >,>-Z appropriation account 拨款帐目
t)Iu\bP Appropriation Bill 拨款法案
'\I.P appropriation-in-aid system 补助拨款办法
p'lL2 n$E approved assets 核准资产
!,rp| approved basket stock 认可一篮子证券
, _K /e approved budget 核准预算
wnaT~r@U' approved charitable donation 认可慈善捐款
LY}9$1G] approved charitable institution 认可慈善机构
/{eD##vhP approved currency 核准货币；认可货币
B~/:["zTh& approved estimates 核准预算
}Y/uU"t approved estimates of expenditure 核准开支预算
Ap&Bwo 8b approved overseas insurer 核准海外保险人
JXG%Cx!2} approved overseas trust company 核准海外信托公司
\KlO j%s approved pooled investment fund 核准汇集投资基金
S4/CL4= approved provident fund scheme 认可公积金计划
!J 3dlUFRO approved provision 核准拨款
q po3b7(N approved redeemable share 核准可赎回股份
#nQZ/[| approved regional stock 认可地区性证券
ac8+?FpK # approved retirement scheme 认可退休金计划
wS*An4%G approved subordinated loan 核准附属贷款
t'msgC6=>u arbitrage 套戥；套汇；套利
W Jefg arbitrageur 套戥者；套汇者
h J*2q" arbitrary amount 临时款项
-L;sv0 arrangement 措施；安排；协定
?0%yDq1_ arrears 欠款
s?=v@|vz) arrears of pay 欠付薪酬
_#6_7=g@s6 arrears of revenue 逾期未收税款；逾期未收的帐项
oyQp"'|N articles of association 组织章程；组织细则；组织章程细则
Pr
|u_^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W\JbX<mQ ascertainment of profit 确定利润
s-V5\Lip, "Asia Clear" “亚洲结算系统”
u:~2:3B Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>w, o|
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2!Bjs?K<bv Asian Development Fund [ADF] 亚洲发展基金
jQ &$5&o Asian dollar bond 亚洲美元债券
SE%B&8ZD Asian dollar market 亚洲美元市场
m+y5Q&;f Asian dollar rate 亚洲美元利率
inO)Y]|f Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Nj8 `<Sl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gq[|>Rs75 asked price 沽盘；喊价；索价；卖方报价
,e6n3]W8 assessable income 应评税入息
,+0#.N s$ assessable loss 应评税亏损
f+#^Lngo assessable profit 应评税利润
rkdf htpI assessable value 应评税值
1P (5+9"s assessed profit 估定利润
aS
]bTYJ' assessed value 经评估价值
z8HOig? assessment 评税；评定；估价；评税单
,>H(l$n assessment number 评税编号；估价编号
gi26Dtk(h assessment of additional tax 补加税评税
X?m" 86L assessment of performance 业绩评估；实绩评价
.M3]\I u Assessor 评税主任
n<
npJ* asset price bubbles 资产价格泡沫
I[mlQmwsL. asset-backed securities 具资产保证的证券
}m!L2iK4qk assets accretion 资产增值
3v~804kWB assets and liabilities 资产与负债
JmHEYPt0 assets betterment statement 资产递增表；资产改进表
(/x%zmY;/U assets lending 实物放款；有抵押贷款
nE$8-*BZ_ assets of the company passing on the death 死者去世时转移的公司资产
#\15,!*a= assets pledged as security for liabilities 用作负债抵押的资产
13+f ^ assets portfolio 资产投资组合
1C, =1bY assets price 资产价格
0 5]y*I assets quality 资产质素
F:p'%#3rU/ assets realization 资产变现
B =E <</i assets refinancing arrangement 资产再集资安排
X
rBe41 assets securitization 资产证券化
M4MO)MYJ assets situated outside Hong Kong 在香港以外地方的资产
@FC|1=+ assets stripping 削减资产；拆卖资产
N3J T[7 assets value 资产值
uB;\nj5'D assignee 承让人
!Ee#jCXS assignment 转让；转让书；转让契
*V@>E2@ assignment of interest 权益转让
_!vxX ] assignment of letters patent and trade mark 专利证书及商标转让
f{s}[ p~ assignment of property 物业转让；物业转让书
xvx5@lx assignment right 转让权
"eqN d"~ assignor 转让人
dj>ZHdTn associate 有联系的人；有关连人士；相联者；合伙人；联系人
! bf8
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qa>Z?/w associate member 附属会员
Dt)O60X3> associated body corporate 相联法人团体
HF(pC7/a: associated company 相联公司；联属公司
Fj q~^_8 associated corporation 相联法团
SSoD}N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o75Hit 公认会计师公会〔英国〕
0?x9.] Association of Futures Exchange Brokers 香港期货经纪协会
: Z(w, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
oqLM-=0<} association of underwriters 承保人组织
dRl*rP/ assumption of control 接管
Wt$" f assurance 担保；保险；转易；转易书
4z {jWNM)N assurance of interest 权益的转易
a]JQZo1$ at 19XX price 按一九ＸＸ年价格计算
nSMw 5
at a discount 按赔价计算；按贴水价格计算；打折扣
fdU`+[ _ at a premium 按溢价计算；按升水价格计算
]Ut fI at call 通知付款；按通知
/UwB6s ( at constant market price 按固定市价计算
n U0 at constant price 按固定价格计算
t c.`P]R
at cost 按成本计算
W3 At O at current market price 按当时市价计算；按现时市价计算
],!7S"{97 at current price 按当时价格计算；按现时价格计算
^p@R!228 at factor cost 按要素成本计算；按生产要素成本计算
vvWje:H at money-of-the-day price 按付款当日价格计算
x{GKz# at or better 按指定或较佳价位〔买卖指令〕
l"T{ !Oq at par 按面值计算；平价
OI@;ffHSW at sight 见票即付
{x&"b - at the close 按收市盘
>gj%q$@ at the opening 按开市盘
AeQIsrAHE attestation 见证；见证条款
A>0wq T at-the-money option 平价期权
$w:7$:k attorney 受权人；受托代表人
&:]ej6 V'[ attornment 新拥有人承认书
=Gl6~lJ{_ attributable profit 可归属利润
UKfC!YR2J8 attributable share value 可归属股份价值
dV~d60jOF Auckland Stock Exchange 奥克兰证券交易所
28u3B2\$ auction 拍卖
71g\fGG\
auctioneer 拍卖商
-#TF&- audit 审计；核数
-XbO[_Wf
Audit Commission 审计署
{pzu 1* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
J83{&N2u 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〕
>q+q];=( audit review 帐目审查
[xm{4Ba2X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HB/q
v IzB audited account 审计帐目；经审计的帐目
XGs
d"UW audited annual account 经审计的周年帐目
ZxvqLu audited balance sheet 经审计的资产负债表
4hymQ3
g auditor 核数师；核数主任；审计师
Ym]Dlz,o auditor's certificate 核数师证明书；审计师证明书
e *nT+Rp auditor's report 核数师报告；审计师报告
.u<i<S Aussie bond 澳元债券
F9N/_H*+ austerity budget 紧缩预算
Cp`>dtCd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=1:dK o8 Australia All Ordinaries Index 澳洲所有普通股票指数
I;=H XL Australian Dollar [AUD] 澳元
.aA 8'/ Australian Options Market 澳大利亚期权市场
4>JDo,AWy Australian Securities Commission 澳洲证券事务监察委员会
D&)w =qIu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|i/Iv Australian Stock Exchange 澳大利亚证券交易所
|I0O|Zdv Austrian Schilling [ATS] 奥地利先令
q? 9x0L authentication 认证；鉴证
RV%aFI ) authority to purchase 委托购买证；委购书
:!fP~(R'm authorization 认可；核准；授权；授权书
|FR'?y1 authorization by direction 指示授权
L`iC?<} authorization by instruction 指令授权
O8!> t7x authorization by warrant 令状授权
t;^NgkP{$ authorization of unit trust 单位信托的认可
Ke 5fe# authorized agent 指定代理人
Q')0 T>F- authorized capital 法定资本
QH) u h" authorized clerk 出市员
oo+nqc`,O authorized dealer 认可交易商
Zy s ZS% authorized financial institution 认可财务机构
H@j
D % authorized fund 认可基金
W-7 2&\7 authorized fund house 获授权的基金公司；认可基金公司
Rh L!Z z authorized institution 认可机构
y*f 5_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q?1'
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| Z"5zL10 authorized insurer 获授权保险人；获认可承保人
r@|{m QOxa authorized investment 特准投资项目
r )pg9}+ authorized person 获授权人
w^rINPAS authorized representative 获授权代表
h 8ND=( authorized share capital 法定股本
!B Q:R(w automated quotation system 自动报价系统
)/B'
ODa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hwon ^? 自动交易系统〔香港期货交易所有限公司〕
Msk^H7 automatic adjustment mechanism 自动调整机制
|= xK-;qs automatic adjustment system 自动调整系统
g _T[m* Automatic Clearing House 自动票据交换所
*.+Eg$'~V automatic exchange rates accumulation system 自动化汇率累集系统
dx<KZR$!V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ME9jN{ le automatic teller machine [ATM] 自动柜员机
_ +"V5z autopay 自动转帐
qaj~q(j~ C available assets 可用资产
] j kaOj available fiscal reserve 现存财政储备
t 7(#Cuv- available profit 可用利润
dHAI4Yf4U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\nX5 $[ average 平均；平均数；海损
m4 :| average basic salary 平均基本薪金
0\Q/$ #3 average consumer expenditure 平均消费开支；一般消费开支
Z*M]AvO+# average cost 平均成本
Fq-A vU average cost of land production 增辟土地平均成本
@@])B # average daily turnover 平均每日成交额
BB>R=kt average daily wage rate 平均每日工资率
!_ng_,J average expenditure pattern 平均开支模式
Y NRorE
average growth rate 平均增长率
2#^@awJ ? average net fixed assets 固定资产平均净值
)` *=P}D average of relatives 相对价格平均数
byyzXRO; average price 平均价格
t9!8Bh< average propensity to consume 平均消费倾向；一般消费倾向
Ki8]+W37 average propensity to save 平均储蓄倾向；一般储蓄倾向
`Dn "<-9: average rate 平均率
O%Mi`\W@ average revenue 平均收入；平均收益
(|*CVI; average stock 平均库存；平均存货
figCeJ!W4 average yearly rent 平均年租
M?3N h; avoidance of double taxation 避免双重课税
>~D-\,d|f avoidance of tax 避税
