A:
HRQ3v`P. A share Ａ股；甲类股份
zt&"K0 X| abatement of tax 减税；减扣免税额
'W'[' TV ABN AMRO Bank N.V. 荷兰银行
9)P- < above-the-line expenditure 线上项目支出；经常预算支出
:wWP Eh K above-the-line receipt 线上项目收入；经常预算收入
lICpfcc(+ ABSA Asia Limited 南非联合亚洲有限公司
\! `k:lusa absolute change 绝对数值变更
@8\7H'K"\ absolute expenditure 实际开支
&+0WZ#VI absolute guideline figure 绝对准则数字
,xcm:; & absolute interest 绝对权益
KHnq%# absolute order of discharge 绝对破产解除令
3|++2Z{}, absolute profit margin 绝对利润幅度
|E] `rfr absolute value 实值；绝对值
73C7g<
Mx absolutely vested interest 绝对既得权益
Fsdp" X. absorbed cost 已吸收成本；已分摊成本
iO$Z?Dyg9 absorption 吸收；分摊；合并
9 5cIdF 6m absorption rate 吸收率；摊配率；分摊率
c+dmA(JC ACB Finance Limited 亚洲商业财务有限公司
Z+p'3 acceptable form of reciprocity 合理的互惠条件
{X r|L acceptable rate 适当利率；适当汇率
"XKcbdr8- acceptance agreement 承兑协议
$TU:iv1Fm acceptance for honour 参加承兑
Q[rmsk 2L' acceptor 承兑人；接受人；受票人
PMOyZ3 acceptor for honour 参加承兑人
YCBp ]xuE accident insurance 意外保险
{3)^$ F=T Accident Insurance Association of Hong Kong 香港意外保险公会
!H)Cua) accident insurance scheme 意外保险计划
]2zzY::Sd= accident year basis 意外年度基准
d2\#Zlu< accommodation 通融；贷款
oGIh:n7 q+ accommodation bill 通融票据；空头票据
"W71 #n+ [ accommodation party 汇票代发人
_;z IH5 H account balance 帐户余额；帐户结余
Z [[AmxE'l account book 帐簿
T:<mme3v account collected in advance 预收款项
}# cFr)4f account current book 往来帐簿
8PRKS J[@K account of after-acquired property 事后取得的财产报告
(~ k{aO account of defaulter 拖欠帐目
|$^a"Yd`9 account payable 应付帐款
BYuoeN ! account payee only [A/C payee only] 只可转帐；存入收款人帐户
^RIDC/B=V6 account receivable 应收帐款
s?Wkh `b account receivable report 应收帐款报表
rjaG{ i account statement 结单；帐单；会计财务报表
O YY k[r account title 帐户名称；会计科目
au+6ookT accountant's report 会计师报告
a ]b%v9 Accountant's Report Rules 会计师报告规则
"g IjU~'A accounting and auditing procedure 会计与审计程序；会计与核数程序
$bo,m2) Accounting Arrangements 《会计安排》
\I-bZ|^ accounting basis 会计基础
V;N'?Gu accounting by Official Receiver 破产管理署署长呈交的帐目
PR+L6DT_ Accounting Circular 《会计通告》
zWA~0l.2 accounting class 会计类别
l|jb}9(J accounting date 记帐日期；会计结算日期
T[(4z@d`5 accounting for money 款项核算
w]ihG h Accounting Officer 会计主任
,qUOPW?= accounting period 会计报告期；会计期
|g`:K0BI accounting policy 会计政策；会计方针
AQ<2 "s accounting practice 会计惯例
'uBa gd>* accounting principle 会计准则
]DJ] L=T7 accounting record 会计记录
5f}GV0=n accounting report 会计报告
|V
dr/' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k $d+w][ Accounting Society of China 中国会计学会
n/
m7+=]v accounting statement 会计报表
7eU|iDYo accounting system 会计制度；会计系统
nqv#?>Z^OT accounting transaction 会计事项；帐务交易
e0e3b] accounting treatment 会计处理
fU^6h`t accounting year 会计年度
` mp3ORR;$ accretion 增值；添加
Y I?4e7Z+ accrual 应计项目；应累算数目
0}4FwcCr\ accrual basis 应计制；权责发生制
8GKqPS+
accrual basis accounting 应计制会计；权责发生制会计
2EAY`}Rl6. accrue 应累算；应计
K0 6 E: accrued benefit 应累算利益
UmNh0nS accrued charges 应计费用
z~0f[As. accrued cumulative preference share dividend 应累算的累积优先股股息
< c!I\y accrued expenses 应累算费用
#J w\pOn accrued interest payable 应付利息；应计未付利息
#Zq[.9!q{ accrued interest receivable 应收利息；应计未收利息
S(NUuu}S accrued right 累算权益
VT:m!<^
accruing profit 应累算的利润
%YLyh?J accumulated fiscal reserve 累积财政储备
u.!<)VIJx accumulated profit 累积利润；滚存溢利
8]2j*e0xV accumulated reserve 累积储备
*Q`y'6S accumulation of surplus income 累积收益盈余
d@Q C[$qXj acquired assets 既得资产
d{FD.eI 0 acquisition 收购；购置；取得
>XU93 )CX acquisition cost 购置成本
,!I'0x1OR acquisition expenses 购置费用
Y(97}, acquisition of 100% interest 收购全部股权
i-W! `1LH' acquisition of control 取得控制权
6$'0^Ftm' acquisition of fixed assets 购置固定资产
Qh {]gw-6 acquisition of shell “买壳”
LVAnZ'h/| acquisition price 收购价
i J%`ym4Y act of God 天灾
XJ* W7HD acting partner 执事合伙人
:yS Q[AJ" active market 买卖活跃的市场；交投畅旺的市场；旺市
^( . utO active partner 积极参与的合伙人
Ks/Uyu. X active trading 交投活跃
G
]JWd actual circulation 实际流通
IA(+}V actual cost 实际成本
A1kqWhg\ actual expenditure 实际开支；实际支出
tLc~]G*\`s actual income 实际入息；实际收入；实际收益
jHx)q|2\ actual market 现货市场
DcmRb/AP* actual price 现货价；实际价格
48W-Tf6v| actual profit 实际利润
5#}wI ~U; actual quotation 实盘；实际价位；实际报价
> Du>vlT Y actual year basis 按实际年度计算
'i7!"Y6> actuals 实货
?5U b&{ actuarial investigation 精算调查
c&>==pI]k actuarial principle 精算原则
>XomjU[srQ actuarial report 精算师报告
!1{kG%B= Actuarial Society of Hong Kong 香港精算学会
ZNjq H[ actuarial valuation 精算师估值
8pE0ANbq actuary 精算师
MoP,a9p ad referendum agreement 暂定协议；有待覆核的协定
jPyhn8Vw ad valorem duty 从价税；按值征税
#h~v(Z } ad valorem duty system 从价税制
'X ]m y ad valorem fee 从价费
2I
qvd ad valorem tariff 从价关税
%>)&QZig/ additional allowance 额外免税额
{z0PB] U additional amount for unexpired risk 未过期风险的额外款额
M
hJ;)( additional assessable profit 补加应评税利润
Ag@R 60# additional assessment 补加评税
d\ {a&\v additional commitment 额外承担
*s}j :fJ additional commitment vote 额外承担拨款
+ug[TV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lV )SOs$ additional dependent parent allowance 供养父母额外免税额
i#1 ~<U additional provision 额外拨款
TkjPa}; R additional stamp duty 附加印花税
L |pJ \~ additional tax 补加税罚款；补加税款
o ImW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_>)=c <HL adjudged bankrupt 被裁定破产
z ;KUIWg adjudicated bankrupt 裁定破产人
v:w $l{7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
=^D{ZZw{ adjudication of bankruptcy 裁定破产；宣告破产
oEuo@\U05v adjudication of insolvency 裁定无力偿还债务
B'`
jdyaE9 adjusted actual 经调整的实数；调整后的实数
iT}L9\ adjusted current assets 经调整的流动资产；调整后的流动资产
O :86* adjusted figure 经调整的数字；调整后的数额
U<Z\jT[ adjusted liabilities 经调整的负债；调整后的负债
wG2-,\: adjusted loss 经调整的亏损；调整后的亏损
Q{))+'s2h adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
'h~I#S4! adjusted profit 经调整的利润；调整后的利润
EHC^ [5 adjusted surplus 经调整的盈余额；调整后的盈余额
AcCM
W@e adjusted value 经调整的价值；调整后的价值
GP._C=] ?c adjustment 调整；修订；理算〔保险〕
g"&e*fF adjustment centre 调剂中心
~hxo_& adjustment lag 调整过程的时间差距；调整时差
r1!]<= &\ adjustment mechanism 调整机制
GP,xGZZ adjustment of loss 亏损调整
eV x
&S a adjustment process 调整过程；调整程序
#Ies
yNKZ adjustment range 调整幅度
9e xHR&>{ administered exchange rate 受管制汇率
i@|.1dWh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xgQ]#{ tG administration expenses 行政费用
| Sf` Cs administration fee 手续费；行政费
^FZ7) T administration in bankruptcy 破产管理
t1h2ibO administration order 遗产管理令
TPeBb8v 8D administrator 管理人；遗产管理人
{cF >, T administrator of the estate 遗产管理人
OJH:k~]0! admission of debt 债项承认书
6"UL+$k admission of proof 接纳债权证明
dS[="Set advance 放贷款项；垫付款项；预支款项；预付款项
H@R2mw advance account 暂支帐目；预付款帐户
fpK` advance compensation 预付补偿金
=P"Sm
r advance from shareholder 股东垫款
Z" !+p{u advance pending reimbursement 预支以待日后付还
6 8v59)0U advanced economy 先进经济体系
c6NCy s advancement 预付；预付财产
J@I-tS advances warrant 垫款令
m K2M1r advancing 贷出
w}jH,Ew adverse balance 逆差
H%\\-Z$# adverse exchange 逆汇
I$7TnM ug advertisement addressed to shareholders 在报章刊登的致股东通告
D;l)&"| r? advice for collection 托收通知书
Q(e 3 - a advice of drawing 提款通知书；汇票通知书
0Q_@2 advice of payment 付款通知
al3[Ph5G Advisory Committee [Securities and Futures Commission]
wc
!
v /A 谘询委员会〔证券及期货事务监察委员会〕
L b eMP Advisory Committee on Diversification 经济多元化谘询委员会
) 5M9Ro7 affidavit 誓章；遗产申报誓章
/`Wd+ affidavit of no receipt 述明无收款的誓章
9ywPWT[^ affiliate 联号；联营公司；附属公司
,UD,)ZPf[ affiliated company 附属公司；联号；联营公司
}ST0?_0F* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
yv!,iK9 affordability 负担能力
=>7\s}QZ African Development Bank [AfDB] 非洲开发银行
"[LSDE"( after-acquired property 事后取得的财产
VC6S4FU4K after-hours dealing 市后交易
[Bz'c1 after-tax profit 税后盈利；税后利润；税后溢利
uPtHCP6 agency agreement 代理协议
UkY
`&&ic agency expenses 代理机构的开支
&xwA E*} agency fee 代理费
7
i |_PP_ Agency Law 《代理法》
; 7]Q'N agent 代理人；承销人
G *f5B agent of company 公司代理人
2 #+g4 agent's fee 代理人费；经纪费
?+bDFM} aggregate 总计；总数；总体数字
[-bT_X aggregate amount 总款额；总额
vG<JOx P aggregate assets and liabilities 总体资产与负债
>iCkvQ aggregate at constant price 按固定价格计算的总体数字
3GS oHsNk aggregate demand 总需求
Ye 8&cZ*. aggregate gross position 总持仓量
vkXdKL(q aggregate limit 总限额
Va1 eG]jQ aggregate of salaries tax 合计薪俸税
Hkv 4t5F aggregate performance 总体表现；总体业绩
U*'
YGv aggregate supply 总体供应
L|3wG Y9E aggregate surplus 总盈余
t :
= aggregate total 整体总额
" lp), aggregate value 总值；合计价值
srN >pO8u~ aggregated basis 合计基准
#6tb{ws3 aggregated net chargeable income 合计应课税入息实额
cXJtN W@ aggregation 合并计算；合计；总和
"DFj4XKXY9 aggregation of incomes of husband and wife 夫妇入息合并计算
&!3=eVg aggregation of property 财产的总和
3d{v5. C#X agio 差价；贴水
N>fC" 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》
xwH+Q7 O&l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$UZ4,S?V 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
35;)O - Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BHwQB2t gc 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
T1y,L<7? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J]f\=;z;<a 《香港政府和大韩民国政府关于相互促进和保护投资协定》
up~l4]b+ agreement for a settlement 授产协议
X`ifjZ9}d agreement for assignment 转让协议
{9<2{$Og agreement for sale 售卖协议；买卖协议
l.i"Z pik agreement for sale and purchase 买卖协议
,T{(t@ agreement for the payment of interest 支付利息协议
pP m9v_G agreement for the repayment of money 还款协议
"Q~6cH[# agreement of reinsurance 再保险协议
H].
4~ 8 Agricultural Bank of China 中国农业银行
u_o>v{&i air passenger departure tax 飞机乘客离境税
6NCa =9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#lax0IYY= airport tax 机场税
fuQ|[tpvQG alcohol duty 酒精税
g#V3u=I8 ~ alienation 让与；让渡；转让
d0b--v/ alimony 生活费；赡养费
2O|o%` ? All Ordinaries Index [AOI] 所有普通股指数
F xKb all risks 全险；综合险
DlR &Lnv All Sales Record for Stock Market 《股票市场成交报告》
6 qK0G$> Allied Capital Resources Limited 新联财务有限公司
`he{"0U~S all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p;VqkSQ76 allocation letter 拨款信件
\<VwGbzFi allocation of fund 分配款项；预留款项
?S8cl 7 ;+ allocation of profit 利润分配；溢利分配
Y 962rZ allocation warrant 拨款令
j\nnx8`7 allotment 分配；配股
RGGP6SDc allotment notice 股份配售通知；配股通知
^c1I'9(r5 allotment of shares 股份分配
#ZIV>(Q\H allowable 可获宽免；免税的
i&^?p|eKa allowable business loss 可扣除的营业亏损
}TRr*]
P<% allowable expenses 可扣税的支出
W|T"'M _ allowance 免税额；津贴；备抵；准备金
.ukP)r Ge allowance for debts 债项的免税额
H{x}gBQ allowance for depreciation by wear and tear 耗损折旧免税额
0>-l {4srs allowance for funeral expenses 殡殓费的免税额
l%"eQ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
i\B >J?Q\ allowance for repairs and outgoings 修葺及支出方面的免税额
0+O)~>v allowance to debtor 给债务人的津贴
Kbc-$ oneR alteration of capital 资本更改
YE5v~2 alternate trustee 候补受托人
_Bh-*l?K> amalgamation 合并
\ PzC:H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
! &C8 y ambit of charges 征税范围；收费范围
`X]-blHo amended valuation 经修订的估值
F'Fc)9qFa< American Commodities Exchange 美国商品交易所
WjGv% ^? American Express Bank Limited 美国运通银行
fPHv|_XM> American Stock Exchange 美国证券交易所
"2CiW6X[M amortization 摊销
?|+bM` amount due from banks 存放银行同业的款项
U<eVLfSij amount due from banks abroad 存放海外银行同业的款项
Y[;Pl$ amount due from holding companies 控股公司欠款
)%C482GO- amount due from local banks 存放本港银行同业的款项
K +H?,I amount due to banks 银行同业的存款
Z>a_vC amount due to banks abroad 海外银行同业的存款
r 3w. $ amount due to holding companies 控股公司存款
,u( g#T amount due to local banks 本港银行同业的存款
(@M=W.M# amount due to outport banks 外埠银行同业的存款
[*?P2.b f amount for note issue 发行纸币的款额
#l-,2C~ amount of bond 担保契据的款额
6.~(oepu amount of consideration 代价款额
P]+^^ U amount of contribution 供款数额
Tp<=dH%$%" amount of indebtedness 负债款额
~SJOynSz, amount of principal of the loan 贷款本金额
ls,gQ]B:P amount of rates chargeable 应征差饷数额
@P "q`* amount of share capital 股本额
)G
,LG0"- amount of sums assured 承保款额
Z8k O*LYv amount of variation 变动幅度
Ih`n:aA amount of vote 拨款数额
bqf=;N vog amount payable 应付款额
\XMl8G amount receivable 应收款额
Lq
LciD Amsterdam Stock Exchange 阿姆斯特丹证券交易所
wH!]B-hn analysis 分析
N{P (ym2yR ancillary risk 附属风险
_Ux>BJ mP annual account 周年帐目；周年帐目报表；年度决算；年结
6%ID* annual accounting date 年结日期
uGLVY %N annual allowance 每年免税额；年积金；年度津贴；年津
HqOSQ<-Fo annual balance 年度余额
Q-}oe Q annual disposable income 每年可动用收入
8dUwJ"<5 annual estimates 周年预算
u!nt0hS annual fee 年费
I_#)>%H annual general meeting 周年大会
`X^ 4~ 6/q annual growth rate 年增率；每年增长率
NEZF q? annual long-term supplement 长期个案每年补助金
1&QI1fvx annual pensionable emolument 可供计算退休金的年薪
Ec0Ee0%A] annual report 年报
\I,<G7!0 Annual Report on the Consumer Price Index 《消费物价指数年报》
Qkqn~> annual return 周年报表；周年申报表；每年报税表格
V* fDvr0 Annual Return Rules 《周年报表规则》
Dw[w%uz annual review of consumer prices 每年消费物价回顾
GFlsI-*` annual roll-forward basis 逐年延展方式
V85a{OBm,8 annual salary 年薪
C(iA G annual statement 年度报表；年度决算表
7"*-
>mg Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Iw Fg1\> annuitant 年金受益人
,X\ z# B annuity 年金
J;"XRE[%5 annuity contract 年金合约
gNs@Q ! annuity on human life 人寿年金
1
EC0wX antecedent debt 先前的债项
FL/y{; ante-dated cheque 倒填日期支票
Ko''G 5+ anticipated expenditure 预期开支
QE)g==d anticipated net profit 预期纯利
,3GM'e{hV anticipated revenue 预期收入
)KB v[| anti-inflation measure 反通货膨胀措施
!M^pL| anti-inflationary stance 反通货膨胀立场
])~*)I~Y apparent deficit 表面赤字
Q6%m}R apparent financial solvency 表面偿债能力
}tv- apparent partner 表面合伙人
gMI%z2]'- application for personal assessment 个人入息课税申请书
B7 }-g"p$/ application of fund 资金应用
7GK| A{r application to release as liquidator and to destruct the books of accounts and documents
LUo3y' 申请免除清盘人职务及毁灭帐簿与文件
.Ji
r<"*< appointed actuary 委任精算师
P$]Vb'Fz appointed auditor 委任核数师；委任审计师
oi "Bf7{ appointed trustee 委任的受托人
z0g]nYN% appointer 委任人
5/P?@`/ eT apportioned pro rata 按比例分摊
Y60ld7H apportionment 分配；分摊
30< dEoF Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
" -<u.$fE apportionment formula 分摊方程式
`r>WVPS| apportionment of estate duty 遗产税的分摊
3O#7OL68v appraisal 估价；评估
[m Wo&Ph[- appreciable growth 可观增长
>454Yir0Mk appreciable impact 显着影响
T| 4c\ appreciable increase 可观增长
KD Qux appreciation 增值；升值
<hy>NM@$ appreciation against other currencies 相对其他货币升值
s|,gn 5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
x:l`e:`y9 appreciation tax 增值税
4eaC18? appropriation 拨款；拨用；拨付
>t*zY~R. appropriation account 拨款帐目
7qW:^2y Appropriation Bill 拨款法案
Ubn5tN
MK appropriation-in-aid system 补助拨款办法
X x?J t approved assets 核准资产
k 92X)/ll' approved basket stock 认可一篮子证券
# M`ijN!Y approved budget 核准预算
3 <JZt.| approved charitable donation 认可慈善捐款
"_#%W
oo approved charitable institution 认可慈善机构
z=ppNP0 approved currency 核准货币；认可货币
Nb]qY>K approved estimates 核准预算
YuPgsJ[m approved estimates of expenditure 核准开支预算
*[yCcqN. approved overseas insurer 核准海外保险人
qKO\;e* approved overseas trust company 核准海外信托公司
qU2> V approved pooled investment fund 核准汇集投资基金
C 7+TnJ approved provident fund scheme 认可公积金计划
%],.?TS2V approved provision 核准拨款
' R=o ,= approved redeemable share 核准可赎回股份
&I!2gf approved regional stock 认可地区性证券
NoY u"57\ approved retirement scheme 认可退休金计划
zo\Xu oZ approved subordinated loan 核准附属贷款
&# @1n arbitrage 套戥；套汇；套利
?;{A@icr arbitrageur 套戥者；套汇者
B0 R [f arbitrary amount 临时款项
WUa-hm2: arrangement 措施；安排；协定
j./bVmd . arrears 欠款
eyAg\uui h arrears of pay 欠付薪酬
M
$ e~Rlw arrears of revenue 逾期未收税款；逾期未收的帐项
k+i}U9 c" articles of association 组织章程；组织细则；组织章程细则
NqF-[G< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mup3ua]! ascertainment of profit 确定利润
8sbS7*# "Asia Clear" “亚洲结算系统”
m,up37-{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%eT/:I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
x !YfZ* Asian Development Fund [ADF] 亚洲发展基金
cPS!%?}I Asian dollar bond 亚洲美元债券
7B&nV92S Asian dollar market 亚洲美元市场
Ip2JzE Asian dollar rate 亚洲美元利率
+pe_s& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)YnB6@=nyk Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|}mBW@ah asked price 沽盘；喊价；索价；卖方报价
A>k+ 4|f assessable income 应评税入息
i:[B#|% assessable loss 应评税亏损
K}Z'!+ <U assessable profit 应评税利润
KqtI^qC8 assessable value 应评税值
r`7`f xe assessed profit 估定利润
wk5a &
assessed value 经评估价值
`>#X ,Lw$g assessment 评税；评定；估价；评税单
<M \Z}2 d assessment number 评税编号；估价编号
}y[o[> assessment of additional tax 补加税评税
{O^1WgGc[ assessment of performance 业绩评估；实绩评价
5 !NPqka}. Assessor 评税主任
^NnZYr. asset price bubbles 资产价格泡沫
KR522YW asset-backed securities 具资产保证的证券
uNRGbDMA= assets accretion 资产增值
3(PU= assets and liabilities 资产与负债
qmL!"ZRLF assets betterment statement 资产递增表；资产改进表
^ul `b assets lending 实物放款；有抵押贷款
<XL ATS8Y assets of the company passing on the death 死者去世时转移的公司资产
|Xu7cCh$me assets pledged as security for liabilities 用作负债抵押的资产
UNhD assets portfolio 资产投资组合
T:}Ed_m}q assets price 资产价格
1MV^~I8Dd assets quality 资产质素
u?'X%'K* assets realization 资产变现
d+^4 ;Hv4 assets refinancing arrangement 资产再集资安排
JTs.NY
<z assets securitization 资产证券化
XM=`(e
o assets situated outside Hong Kong 在香港以外地方的资产
I}8F3_b,# assets stripping 削减资产；拆卖资产
yNN2}\[. assets value 资产值
oNEU?+ assignee 承让人
]
2b@mX assignment 转让；转让书；转让契
A!^,QRkRN assignment of interest 权益转让
YInW)My.h assignment of letters patent and trade mark 专利证书及商标转让
H[G EAQO assignment of property 物业转让；物业转让书
6 8_UQ. assignment right 转让权
9g *~X;`2 assignor 转让人
<A6<q&g|E associate 有联系的人；有关连人士；相联者；合伙人；联系人
"3>#[o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5VPuH Y2 associate member 附属会员
6>vj({,1Y* associated body corporate 相联法人团体
0<Pe~i_ = associated company 相联公司；联属公司
@ ?%"nK associated corporation 相联法团
:#|77b0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\NSwoP 公认会计师公会〔英国〕
$ jn tT(V Association of Futures Exchange Brokers 香港期货经纪协会
,Y5+UzE@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)1i)I?m association of underwriters 承保人组织
O'mX7rY<<( assumption of control 接管
lq9c2xK assurance 担保；保险；转易；转易书
BF@VgozW assurance of interest 权益的转易
'%~zu]f' at 19XX price 按一九ＸＸ年价格计算
2KzKNe( at a discount 按赔价计算；按贴水价格计算；打折扣
1R:h$* -z at a premium 按溢价计算；按升水价格计算
<T&$1 m{ at call 通知付款；按通知
kO9ye i
at constant market price 按固定市价计算
>l7
o/*4 at constant price 按固定价格计算
M,{F/Yu at cost 按成本计算
:g\qj? o at current market price 按当时市价计算；按现时市价计算
d6n6 =
[* at current price 按当时价格计算；按现时价格计算
|0bSxPXn! at factor cost 按要素成本计算；按生产要素成本计算
xGH% 4J\ at money-of-the-day price 按付款当日价格计算
LS_QoS at or better 按指定或较佳价位〔买卖指令〕
^wHO!$ at par 按面值计算；平价
MR~BWH?@ 1 at sight 见票即付
q6D hypB at the close 按收市盘
on mO>q* at the opening 按开市盘
\e?T 9c6, attestation 见证；见证条款
&\(YmY at-the-money option 平价期权
[+%*s3`c# attorney 受权人；受托代表人
Y/hay[ 6 attornment 新拥有人承认书
Fd 91Y attributable profit 可归属利润
[[|;Wr} 2 attributable share value 可归属股份价值
=o-q u^T^u Auckland Stock Exchange 奥克兰证券交易所
C1nQZtF R auction 拍卖
ew0 ) auctioneer 拍卖商
U?rfE(! audit 审计；核数
2Hd 6 Audit Commission 审计署
gGX/p6" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bEE:6)]G 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〕
LnL<W I*Pq audit review 帐目审查
fU8;CZnx Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m|y]j 4 audited account 审计帐目；经审计的帐目
*X>rvAd3 audited annual account 经审计的周年帐目
[v& _MQ audited balance sheet 经审计的资产负债表
*%8us~w5/ auditor 核数师；核数主任；审计师
iVl"H@m/ auditor's certificate 核数师证明书；审计师证明书
!Zwl9DX3 auditor's report 核数师报告；审计师报告
jBQQ?cA Aussie bond 澳元债券
E }yxF . austerity budget 紧缩预算
q\/|nZO4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9QYU
J Australia All Ordinaries Index 澳洲所有普通股票指数
$ OR>JnV Australian Dollar [AUD] 澳元
LRI_s>7 Australian Options Market 澳大利亚期权市场
uu/M XID Australian Securities Commission 澳洲证券事务监察委员会
B\mdOTLQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
p$=3&qR 6 Australian Stock Exchange 澳大利亚证券交易所
FStfGN Austrian Schilling [ATS] 奥地利先令
xv ja authentication 认证；鉴证
w_ Ls.K5" authority to purchase 委托购买证；委购书
0$ (}\hMLt authorization 认可；核准；授权；授权书
J'7Oxjlg authorization by direction 指示授权
m$ JQ[vgh authorization by instruction 指令授权
&O[o;(}mFI authorization by warrant 令状授权
`#UTOYx4 authorization of unit trust 单位信托的认可
N,O[pTwj authorized agent 指定代理人
[J]; authorized capital 法定资本
vxm`[s |QC authorized clerk 出市员
8sIGJ|ku authorized dealer 认可交易商
x=Ru@n K; authorized financial institution 认可财务机构
9}\T?6?8pX authorized fund 认可基金
6lhVwgy3A authorized fund house 获授权的基金公司；认可基金公司
J>'o,"D authorized institution 认可机构
H Ow][}M_w authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[Cs2H8=# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}FK6o
6 authorized insurer 获授权保险人；获认可承保人
&@Q3CC DS authorized investment 特准投资项目
f+1]#"9i| authorized person 获授权人
V*AG0@& ! authorized representative 获授权代表
qB &*" gf authorized share capital 法定股本
a2i
automated quotation system 自动报价系统
7~65 @&P> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%_u3N p 自动交易系统〔香港期货交易所有限公司〕
IFE C_F> automatic adjustment mechanism 自动调整机制
x;SrJVDN automatic adjustment system 自动调整系统
4*54"[9Hr# Automatic Clearing House 自动票据交换所
*=
D$ automatic exchange rates accumulation system 自动化汇率累集系统
eGE,zkj
FY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?e@Ff"Y@e automatic teller machine [ATM] 自动柜员机
FHD6@{{Gp" autopay 自动转帐
WFB2 Ub7 available assets 可用资产
*0iP*j/] available fiscal reserve 现存财政储备
qV}zV\Nz available profit 可用利润
_3E7|dr IX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L.GpQJ8u average 平均；平均数；海损
7!% cKZCY average basic salary 平均基本薪金
YF" D;. average consumer expenditure 平均消费开支；一般消费开支
*<UQ/)\ average cost 平均成本
A ssf
f; average cost of land production 增辟土地平均成本
|hpm|eZG"h average daily turnover 平均每日成交额
NB eGmC|
average daily wage rate 平均每日工资率
m}XI?[!s average expenditure pattern 平均开支模式
XJlun l)(K average growth rate 平均增长率
Jd%#eD*k9 average net fixed assets 固定资产平均净值
$'&5gFr9 average of relatives 相对价格平均数
55;xAsG average price 平均价格
_zOzHc? Q average propensity to consume 平均消费倾向；一般消费倾向
/Ly%-p y-$ average propensity to save 平均储蓄倾向；一般储蓄倾向
ctCfLlK average rate 平均率
p 7k0pSt average revenue 平均收入；平均收益
Q`oi=O YB average stock 平均库存；平均存货
#e#8I7P average yearly rent 平均年租
;6]+/e7O avoidance of double taxation 避免双重课税
*L ^{p.K4 avoidance of tax 避税
