A:
]CHO5' %,$ A share Ａ股；甲类股份
%Xc50n2Z abatement of tax 减税；减扣免税额
- < D7 ABN AMRO Bank N.V. 荷兰银行
kDbDG,O above-the-line expenditure 线上项目支出；经常预算支出
b* k= above-the-line receipt 线上项目收入；经常预算收入
R+{QZ'K.qg ABSA Asia Limited 南非联合亚洲有限公司
HHVCw7r0 absolute change 绝对数值变更
:/UO3 c( absolute expenditure 实际开支
p}H:t24Cr5 absolute guideline figure 绝对准则数字
er e h ! absolute interest 绝对权益
{ 9?++G"\ absolute order of discharge 绝对破产解除令
5:y\ejU absolute profit margin 绝对利润幅度
eaj ctkzj absolute value 实值；绝对值
)45~YDS;t absolutely vested interest 绝对既得权益
H4R qO I absorbed cost 已吸收成本；已分摊成本
O?\UPNb:K absorption 吸收；分摊；合并
[bM$n
m absorption rate 吸收率；摊配率；分摊率
(5CdA1| ACB Finance Limited 亚洲商业财务有限公司
DBTeV-G9~R acceptable form of reciprocity 合理的互惠条件
stGk*\>U' acceptable rate 适当利率；适当汇率
QAGR\~ acceptance agreement 承兑协议
>A&D/k MO acceptance for honour 参加承兑
cdd6*+E acceptor 承兑人；接受人；受票人
Wx Pu{N acceptor for honour 参加承兑人
6=N!()s accident insurance 意外保险
gn 82_ Accident Insurance Association of Hong Kong 香港意外保险公会
. -ihxEbzr accident insurance scheme 意外保险计划
kXW5bR accident year basis 意外年度基准
Z4ekBdmCL accommodation 通融；贷款
.X1xpi% accommodation bill 通融票据；空头票据
iA.:{^_)09 accommodation party 汇票代发人
7Eb | AR account balance 帐户余额；帐户结余
9 +1}8"~ account book 帐簿
S<*h1}V3/ account collected in advance 预收款项
aI. 5w9 account current book 往来帐簿
8O^< #lh account of after-acquired property 事后取得的财产报告
(1%O;D.*?{ account of defaulter 拖欠帐目
%Z~0vwY account payable 应付帐款
Cx~,wk;= account payee only [A/C payee only] 只可转帐；存入收款人帐户
]mzghH:E account receivable 应收帐款
'kuLk M, account receivable report 应收帐款报表
LI}@qLe account statement 结单；帐单；会计财务报表
P~}Yj@2 account title 帐户名称；会计科目
d\O*Ol*/v accountant's report 会计师报告
N1D{ % Accountant's Report Rules 会计师报告规则
aU\R!Y$/" accounting and auditing procedure 会计与审计程序；会计与核数程序
DhVO}g)2# Accounting Arrangements 《会计安排》
'@6O3z_{ accounting basis 会计基础
evSr?ys accounting by Official Receiver 破产管理署署长呈交的帐目
m=[3"X3W1V Accounting Circular 《会计通告》
$y$E1A6h+ accounting class 会计类别
5ho!}K accounting date 记帐日期；会计结算日期
t~v_k\` { accounting for money 款项核算
ee2k..Tq# Accounting Officer 会计主任
0{^ 0>H0 accounting period 会计报告期；会计期
q2+`a;_S accounting policy 会计政策；会计方针
~ o8 accounting practice 会计惯例
S7v# `# accounting principle 会计准则
q<XleC accounting record 会计记录
V}aZ}m{J accounting report 会计报告
j^5V mG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Mni@@W Accounting Society of China 中国会计学会
OC6v%@xa accounting statement 会计报表
r=gF&Og,? accounting system 会计制度；会计系统
vJ ?j#Ch accounting transaction 会计事项；帐务交易
JZup } {a accounting treatment 会计处理
j&-<e 7O= accounting year 会计年度
()MUyW"S#` accretion 增值；添加
GT 5J` accrual 应计项目；应累算数目
S*l=FRFI accrual basis 应计制；权责发生制
Ud:;kI%V j accrual basis accounting 应计制会计；权责发生制会计
y9U*E80q{ accrue 应累算；应计
o_C]O" accrued benefit 应累算利益
IY,n7x0d accrued charges 应计费用
ET0^_yk accrued cumulative preference share dividend 应累算的累积优先股股息
ruU &.mZ accrued expenses 应累算费用
Y52 TC@' accrued interest payable 应付利息；应计未付利息
frRO? accrued interest receivable 应收利息；应计未收利息
?s5/ accrued right 累算权益
AA X Q+! accruing profit 应累算的利润
kInU,/R* accumulated fiscal reserve 累积财政储备
m)ENj6A>yP accumulated profit 累积利润；滚存溢利
yvCX
is accumulated reserve 累积储备
Yln[ZmK9g accumulation of surplus income 累积收益盈余
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^IFBJ acquired assets 既得资产
|hD)=sCj acquisition 收购；购置；取得
_ SJ Fuv/ acquisition cost 购置成本
y=&^=Z h[ acquisition expenses 购置费用
sTmdoqTK! acquisition of 100% interest 收购全部股权
E$C0\O!7 acquisition of control 取得控制权
a}g <<{ acquisition of fixed assets 购置固定资产
Z8I 0v$LjR acquisition of shell “买壳”
)}to7r7 ` acquisition price 收购价
6KE?@3;Om act of God 天灾
+W+o~BE acting partner 执事合伙人
SnV b D< active market 买卖活跃的市场；交投畅旺的市场；旺市
2O(= 2X active partner 积极参与的合伙人
]sD lZJX<M active trading 交投活跃
H~; s$!lG actual circulation 实际流通
avb'dx *q> actual cost 实际成本
u>*d^[zS actual expenditure 实际开支；实际支出
Y' O3RA5E actual income 实际入息；实际收入；实际收益
]$)U~)T
iW actual market 现货市场
bL2b^UB~% actual price 现货价；实际价格
mvu $ actual profit 实际利润
[j 'lB actual quotation 实盘；实际价位；实际报价
: ~Ppv5W. actual year basis 按实际年度计算
_F`RwBOjs actuals 实货
RG6U~o 1 actuarial investigation 精算调查
Q#PkfjXS actuarial principle 精算原则
] p*Fq^ actuarial report 精算师报告
M)G|K a Actuarial Society of Hong Kong 香港精算学会
(/jZ & 4T actuarial valuation 精算师估值
,HwOM oP7 actuary 精算师
.zo>,*:t ad referendum agreement 暂定协议；有待覆核的协定
tY- `$U@ ad valorem duty 从价税；按值征税
do DpTwvh ad valorem duty system 从价税制
[orS-H7^ ad valorem fee 从价费
s:*" b ' ad valorem tariff 从价关税
lNx:_g:SrZ additional allowance 额外免税额
ys9'1+9 additional amount for unexpired risk 未过期风险的额外款额
O^r,H,3S additional assessable profit 补加应评税利润
"qhQJql additional assessment 补加评税
/-Y.A<ieN8 additional commitment 额外承担
P( 1Z additional commitment vote 额外承担拨款
2}6StmE } additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MNocXK additional dependent parent allowance 供养父母额外免税额
Qq<+QL | additional provision 额外拨款
h 6juX'V additional stamp duty 附加印花税
(3N;- additional tax 补加税罚款；补加税款
K9c5HuGy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w0,rF WS adjudged bankrupt 被裁定破产
lj 2OOU{ adjudicated bankrupt 裁定破产人
C%Fc %}[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
wY*tq{7 adjudication of bankruptcy 裁定破产；宣告破产
*eAzk2 adjudication of insolvency 裁定无力偿还债务
Lz=GA?lk[\ adjusted actual 经调整的实数；调整后的实数
V%JG :'6L adjusted current assets 经调整的流动资产；调整后的流动资产
kZNVUhW6S adjusted figure 经调整的数字；调整后的数额
p* tAwl adjusted liabilities 经调整的负债；调整后的负债
^ ^k]2oG adjusted loss 经调整的亏损；调整后的亏损
L~HL*~#d
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Y(C-o[-N adjusted profit 经调整的利润；调整后的利润
frUO+ adjusted surplus 经调整的盈余额；调整后的盈余额
o Np(GQ@0 adjusted value 经调整的价值；调整后的价值
e2"gzZ4;g
adjustment 调整；修订；理算〔保险〕
7
|Q;E|=-Y adjustment centre 调剂中心
1Ts$kd O adjustment lag 调整过程的时间差距；调整时差
8}{W.np_ adjustment mechanism 调整机制
BL H~`N3U adjustment of loss 亏损调整
M1J77 LfS8 adjustment process 调整过程；调整程序
15CKcM6 adjustment range 调整幅度
o$k9$H>Na administered exchange rate 受管制汇率
9_l WB6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X^)v ZL? administration expenses 行政费用
4 {rj 4P? administration fee 手续费；行政费
^'Qe.DW[ administration in bankruptcy 破产管理
tVhf1TH# administration order 遗产管理令
?(>fB2 ^ administrator 管理人；遗产管理人
#L 9F\ <K administrator of the estate 遗产管理人
[6f(3|" admission of debt 债项承认书
Rp_)LA admission of proof 接纳债权证明
WbGN
5?9Q advance 放贷款项；垫付款项；预支款项；预付款项
N_R(i3c6U! advance account 暂支帐目；预付款帐户
PEPf=sm advance compensation 预付补偿金
G }U' ?p advance from shareholder 股东垫款
!Hx [
`3 advance pending reimbursement 预支以待日后付还
,O`~ D~$ advanced economy 先进经济体系
PiF &0; advancement 预付；预付财产
1XJLGMW, advances warrant 垫款令
XY!0yAK(! advancing 贷出
Z^O_7I<5E adverse balance 逆差
= jkiM_<h adverse exchange 逆汇
z65Q"A advertisement addressed to shareholders 在报章刊登的致股东通告
]B3f$;W advice for collection 托收通知书
y8 $I= advice of drawing 提款通知书；汇票通知书
89\ DS!\x9 advice of payment 付款通知
Xsd+5="{N Advisory Committee [Securities and Futures Commission]
MP$9W) 谘询委员会〔证券及期货事务监察委员会〕
^n9)rsb Advisory Committee on Diversification 经济多元化谘询委员会
\JbOT%1 affidavit 誓章；遗产申报誓章
[(m+Ejzi% affidavit of no receipt 述明无收款的誓章
2JL\1=k; affiliate 联号；联营公司；附属公司
zy 'cf5k2 affiliated company 附属公司；联号；联营公司
CJe~>4BT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
m*~Iu<5L affordability 负担能力
P~M<OUg African Development Bank [AfDB] 非洲开发银行
]? lUe5F after-acquired property 事后取得的财产
jP}Ix8vc= after-hours dealing 市后交易
,_z"3B)] after-tax profit 税后盈利；税后利润；税后溢利
q6EZ?bo{ agency agreement 代理协议
A^vvw~!d agency expenses 代理机构的开支
0$=w8tP) agency fee 代理费
U5yBU9\G Agency Law 《代理法》
raJv$P agent 代理人；承销人
odh cU5 agent of company 公司代理人
&NH[b1NMr agent's fee 代理人费；经纪费
|OBh :d_B] aggregate 总计；总数；总体数字
/Jf}~}JP aggregate amount 总款额；总额
\k.W
F|~ aggregate assets and liabilities 总体资产与负债
$3]]<oH aggregate at constant price 按固定价格计算的总体数字
_*fOn@Vwo aggregate demand 总需求
U# U*^# aggregate gross position 总持仓量
W9:(P aggregate limit 总限额
)jGB[s";)y aggregate of salaries tax 合计薪俸税
vbEO pYCS aggregate performance 总体表现；总体业绩
1.I58(0~+ aggregate supply 总体供应
)8%m|v#W aggregate surplus 总盈余
MJ<jF(_= aggregate total 整体总额
M`p[ Zq aggregate value 总值；合计价值
B3& C =*y aggregated basis 合计基准
w7Ij=!) aggregated net chargeable income 合计应课税入息实额
S`pB EM aggregation 合并计算；合计；总和
T\w{&3ONm aggregation of incomes of husband and wife 夫妇入息合并计算
S! h=HE aggregation of property 财产的总和
-8Hv 3J'= agio 差价；贴水
W~j >&PK,? 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》
Igh =Z % Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2 2@w: 《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》
rIeOli:< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[oOV@GE 《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》
[Gc9
3PA7q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9k;%R5( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[F+*e=wjN> agreement for a settlement 授产协议
=F09@C , agreement for assignment 转让协议
jIck! agreement for sale 售卖协议；买卖协议
i2E@5 v=|Y agreement for sale and purchase 买卖协议
yOO@v6jO) agreement for the payment of interest 支付利息协议
88Vl1d &b agreement for the repayment of money 还款协议
LwcAF g| agreement of reinsurance 再保险协议
|O{kv}Y Z Agricultural Bank of China 中国农业银行
}aL&3[>> air passenger departure tax 飞机乘客离境税
) u1=, D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UB w*}p airport tax 机场税
B/I1<%Yk alcohol duty 酒精税
@3`Pq2< alienation 让与；让渡；转让
%R P\,| alimony 生活费；赡养费
v;(k7
All Ordinaries Index [AOI] 所有普通股指数
{_ {zs!r all risks 全险；综合险
2 }rYH;Mx All Sales Record for Stock Market 《股票市场成交报告》
}p KKNZ `[ Allied Capital Resources Limited 新联财务有限公司
Q2"K!u] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~cSE 9ul allocation letter 拨款信件
:"gu=u! allocation of fund 分配款项；预留款项
Pr3>}4M allocation of profit 利润分配；溢利分配
7* >,BhF# allocation warrant 拨款令
WmuYHE U allotment 分配；配股
* BKIA allotment notice 股份配售通知；配股通知
|Q$Dj!!1P allotment of shares 股份分配
oj[<{/,C9 allowable 可获宽免；免税的
0zE(: K allowable business loss 可扣除的营业亏损
cToT_ Mk allowable expenses 可扣税的支出
a1z*Z/!5 allowance 免税额；津贴；备抵；准备金
_Uhl4Mh allowance for debts 债项的免税额
s#FX2r3=Fg allowance for depreciation by wear and tear 耗损折旧免税额
\hP.Q;"MtO allowance for funeral expenses 殡殓费的免税额
T:g%b @ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'^(qlCI
allowance for repairs and outgoings 修葺及支出方面的免税额
u<EPK*O* allowance to debtor 给债务人的津贴
T!-ly7-` alteration of capital 资本更改
n&8SB'-r alternate trustee 候补受托人
\"b'Z 2 g amalgamation 合并
~YXkAS: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@_
Tq>tOr& ambit of charges 征税范围；收费范围
i<*W,D6
amended valuation 经修订的估值
n$<n
Yr`X American Commodities Exchange 美国商品交易所
F!P,%Jm I< American Express Bank Limited 美国运通银行
t(UdV American Stock Exchange 美国证券交易所
ne%(`XY{Q] amortization 摊销
EPU 3Jban
amount due from banks 存放银行同业的款项
r%%@~ \z amount due from banks abroad 存放海外银行同业的款项
!UHX? <3r amount due from holding companies 控股公司欠款
j+Q+.39s-~ amount due from local banks 存放本港银行同业的款项
av~ kF amount due to banks 银行同业的存款
KxDfPd+j[ amount due to banks abroad 海外银行同业的存款
" : V@AT amount due to holding companies 控股公司存款
6
2t 9SY amount due to local banks 本港银行同业的存款
w!OYH1ds]_ amount due to outport banks 外埠银行同业的存款
e E@7AM amount for note issue 发行纸币的款额
vJ e c+a amount of bond 担保契据的款额
4c<\_\\c k amount of consideration 代价款额
I2z6iT4nB amount of contribution 供款数额
u56F;y amount of indebtedness 负债款额
" Rn@yZV amount of principal of the loan 贷款本金额
luJNdA:t& amount of rates chargeable 应征差饷数额
S2EV[K8 # amount of share capital 股本额
_po5j;" _O amount of sums assured 承保款额
=b>e4I@ amount of variation 变动幅度
PoD/i@ amount of vote 拨款数额
68~5Dx amount payable 应付款额
I7W?}bR*6 amount receivable 应收款额
~|{_Go{
Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J7@Q;gcl: analysis 分析
FBa- gm<9 ancillary risk 附属风险
Qe`Nb4xf annual account 周年帐目；周年帐目报表；年度决算；年结
h HgH' annual accounting date 年结日期
=]o2{d annual allowance 每年免税额；年积金；年度津贴；年津
,m M7g annual balance 年度余额
6O " y annual disposable income 每年可动用收入
]PB95% annual estimates 周年预算
GN+!o($ annual fee 年费
y0'WB`hNQ annual general meeting 周年大会
'
? a d annual growth rate 年增率；每年增长率
BwVq:)P/R annual long-term supplement 长期个案每年补助金
Yn>FSq^Wp- annual pensionable emolument 可供计算退休金的年薪
#4V->I annual report 年报
@]L $eOV_ Annual Report on the Consumer Price Index 《消费物价指数年报》
/sSM<r]5j annual return 周年报表；周年申报表；每年报税表格
? 3oUkGfn Annual Return Rules 《周年报表规则》
AR c annual review of consumer prices 每年消费物价回顾
C|]Zpn#{K annual roll-forward basis 逐年延展方式
a!.Y@o5Ku annual salary 年薪
B[5<& annual statement 年度报表；年度决算表
5kCXy$"% 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
TJ|do`fw > annuitant 年金受益人
h<7@3Ur annuity 年金
\ "d\b><R annuity contract 年金合约
[@ NW annuity on human life 人寿年金
c/%GfB[w0 antecedent debt 先前的债项
|#Q0UM|'Q ante-dated cheque 倒填日期支票
W> u{JgY anticipated expenditure 预期开支
rj/nn)vv; anticipated net profit 预期纯利
fsWPU] \) anticipated revenue 预期收入
'fZ\uMdTx anti-inflation measure 反通货膨胀措施
67U6`9d anti-inflationary stance 反通货膨胀立场
PR%n>a# apparent deficit 表面赤字
fIn^a 3TV apparent financial solvency 表面偿债能力
{ &J
OO apparent partner 表面合伙人
b]*OGp4]5 application for personal assessment 个人入息课税申请书
mNJCV8 < application of fund 资金应用
o+}G/*O8 application to release as liquidator and to destruct the books of accounts and documents
pz"}o#R"x 申请免除清盘人职务及毁灭帐簿与文件
3~Ll<8fv appointed actuary 委任精算师
k|$?b7)"@ appointed auditor 委任核数师；委任审计师
| g"K7XfM4 appointed trustee 委任的受托人
Lc( eY{CY appointer 委任人
W9S6
SO^\ apportioned pro rata 按比例分摊
bQdu= s[ apportionment 分配；分摊
Q ~` {^fo1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
FJFO0Hb6 apportionment formula 分摊方程式
\/-4 j F: apportionment of estate duty 遗产税的分摊
- *qoF(/ U appraisal 估价；评估
*DQa6,b appreciable growth 可观增长
bnH:|-?q appreciable impact 显着影响
'_ys4hz} appreciable increase 可观增长
77'@U( appreciation 增值；升值
9zm2}6r4 appreciation against other currencies 相对其他货币升值
BadnL<cj] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9)uJ\NMy appreciation tax 增值税
L0Ajj= appropriation 拨款；拨用；拨付
FJB B @<>: appropriation account 拨款帐目
i/ PL!'o q Appropriation Bill 拨款法案
z6|kEc"{ appropriation-in-aid system 补助拨款办法
SeLF ubs_ approved assets 核准资产
TY?O$d2b3 approved basket stock 认可一篮子证券
N|/ gwcKe approved budget 核准预算
fnIF<Zt approved charitable donation 认可慈善捐款
arvKJmD approved charitable institution 认可慈善机构
TgKSE1 approved currency 核准货币；认可货币
7c8`D; A-K approved estimates 核准预算
z`,dEGfh^ approved estimates of expenditure 核准开支预算
; O ~%y ' approved overseas insurer 核准海外保险人
`rV -,-r@ approved overseas trust company 核准海外信托公司
9U3 .=J approved pooled investment fund 核准汇集投资基金
5uJ!) Q approved provident fund scheme 认可公积金计划
# hw;aQ approved provision 核准拨款
ZuKOscVS#T approved redeemable share 核准可赎回股份
kV4L4yE approved regional stock 认可地区性证券
;WgzR_'!' approved retirement scheme 认可退休金计划
kIRjoKf <F approved subordinated loan 核准附属贷款
H|/"'t
OZ arbitrage 套戥；套汇；套利
OHv9|&Tpl arbitrageur 套戥者；套汇者
bD?gwhAKA arbitrary amount 临时款项
8Nx fYA arrangement 措施；安排；协定
6XnUs1O arrears 欠款
""IPaNHQ arrears of pay 欠付薪酬
u /xP$ arrears of revenue 逾期未收税款；逾期未收的帐项
L]l?_#*x articles of association 组织章程；组织细则；组织章程细则
?QtM|e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
h?vny->uJ ascertainment of profit 确定利润
%v UUx + "Asia Clear" “亚洲结算系统”
w }8=sw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VBW ] [f Asian Development Fund [ADF] 亚洲发展基金
SJ E!14|e Asian dollar bond 亚洲美元债券
Swgvj(y;!A Asian dollar market 亚洲美元市场
z? GtC{L9 Asian dollar rate 亚洲美元利率
C#P>3" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>y$*|V}k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
65tsJ"a< asked price 沽盘；喊价；索价；卖方报价
NOf{Xx<#k assessable income 应评税入息
\w-3S pk* assessable loss 应评税亏损
`%~f5< assessable profit 应评税利润
}4Q3S1|U assessable value 应评税值
3TN'1D ei assessed profit 估定利润
&a6-+r assessed value 经评估价值
e}s,WC2 - assessment 评税；评定；估价；评税单
^;$9>yi1 assessment number 评税编号；估价编号
D'Uc?2X,& assessment of additional tax 补加税评税
a(uQGyr[k1 assessment of performance 业绩评估；实绩评价
%D7 '7E8. Assessor 评税主任
[a.(0YLr'w asset price bubbles 资产价格泡沫
[hqat'Vj, asset-backed securities 具资产保证的证券
.!'rI7Kz'i assets accretion 资产增值
[=:4^S|M assets and liabilities 资产与负债
rLbFaLeQ assets betterment statement 资产递增表；资产改进表
'=d y
= assets lending 实物放款；有抵押贷款
r MJ4w['J= assets of the company passing on the death 死者去世时转移的公司资产
}ee3'LUPX assets pledged as security for liabilities 用作负债抵押的资产
mXu";?2 assets portfolio 资产投资组合
I]~s{I(EK assets price 资产价格
^}kYJvqA assets quality 资产质素
QwuS o{G assets realization 资产变现
\2Kl]G(w%y assets refinancing arrangement 资产再集资安排
S)"vy Gv assets securitization 资产证券化
bHz Z4i assets situated outside Hong Kong 在香港以外地方的资产
CljEC1S# assets stripping 削减资产；拆卖资产
F |_mCwA assets value 资产值
[p )2!]y assignee 承让人
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urUa E assignment 转让；转让书；转让契
N8!e(Y K_ assignment of interest 权益转让
Ua HN*@ assignment of letters patent and trade mark 专利证书及商标转让
]agd Vr^ assignment of property 物业转让；物业转让书
f%REN3=5K assignment right 转让权
>_X(rar0 assignor 转让人
(unJwh{7Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
zeH=py[n Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PG'I7)Bv associate member 附属会员
(e3?--~b6 associated body corporate 相联法人团体
w_Z*X5u associated company 相联公司；联属公司
">nFzg?Y associated corporation 相联法团
b+BX >$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
D.h <!?E% 公认会计师公会〔英国〕
NE Z ]% Association of Futures Exchange Brokers 香港期货经纪协会
[VOw:|Tt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n>%TIoY association of underwriters 承保人组织
=I+5sCF{g assumption of control 接管
aIN?|Ch assurance 担保；保险；转易；转易书
^Ux*"\/ Es assurance of interest 权益的转易
\BSPv]d at 19XX price 按一九ＸＸ年价格计算
ur
k@v at a discount 按赔价计算；按贴水价格计算；打折扣
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u7{1) at a premium 按溢价计算；按升水价格计算
r\|"j8 at call 通知付款；按通知
oXqx]@ 7 at constant market price 按固定市价计算
u?8 e>a at constant price 按固定价格计算
Q\$cBSJC1 at cost 按成本计算
iEMIzaR at current market price 按当时市价计算；按现时市价计算
o4&#,m+ : at current price 按当时价格计算；按现时价格计算
KYFkO~N at factor cost 按要素成本计算；按生产要素成本计算
l`{JxVg at money-of-the-day price 按付款当日价格计算
d.NB@[?* at or better 按指定或较佳价位〔买卖指令〕
2 3`pog{n at par 按面值计算；平价
4$v08z Z at sight 见票即付
x 0L,$Ol at the close 按收市盘
JZcW? Or at the opening 按开市盘
YZp ]vlm~ attestation 见证；见证条款
nZUBblRJ) at-the-money option 平价期权
[zl"G^z attorney 受权人；受托代表人
i(<do "Am< attornment 新拥有人承认书
uvGFo)9q3 attributable profit 可归属利润
;#?+i`9'q attributable share value 可归属股份价值
5LxzET"P Auckland Stock Exchange 奥克兰证券交易所
%C*h/AW)' auction 拍卖
2 lBu"R 6} auctioneer 拍卖商
{7o|*M audit 审计；核数
j'FBt8P' Audit Commission 审计署
$RV'DQO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
FYeUz$/ 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〕
<}Rr C#uiA audit review 帐目审查
%g%#=a;]q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N/ mC,7Q audited account 审计帐目；经审计的帐目
y]E ?\03" audited annual account 经审计的周年帐目
XAc#ywophi audited balance sheet 经审计的资产负债表
}U7 ><I auditor 核数师；核数主任；审计师
?gOZY\[ma auditor's certificate 核数师证明书；审计师证明书
?QCHkhU auditor's report 核数师报告；审计师报告
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V? Z Aussie bond 澳元债券
E@\bFy_!>b austerity budget 紧缩预算
Mo+ H LN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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Pv Australia All Ordinaries Index 澳洲所有普通股票指数
D'+kzb@ Australian Dollar [AUD] 澳元
&`[Dl(W Australian Options Market 澳大利亚期权市场
b 7bbrR8 Australian Securities Commission 澳洲证券事务监察委员会
| 7l* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#N"K4@]{ Australian Stock Exchange 澳大利亚证券交易所
~*h` ?A0 Austrian Schilling [ATS] 奥地利先令
O
WVa&8O authentication 认证；鉴证
G@igxnm} authority to purchase 委托购买证；委购书
bI~(<-S~K authorization 认可；核准；授权；授权书
j:{d'OV authorization by direction 指示授权
X+T
+y>e a authorization by instruction 指令授权
p<3^= 8Y$ authorization by warrant 令状授权
9 *}?0J8 authorization of unit trust 单位信托的认可
2@S{e$YK` authorized agent 指定代理人
B? r [| authorized capital 法定资本
rTjV/~ authorized clerk 出市员
_S;L| 1>S authorized dealer 认可交易商
t`X-jr)g authorized financial institution 认可财务机构
YS5 Pt)? authorized fund 认可基金
g^DPb pWxu authorized fund house 获授权的基金公司；认可基金公司
+LM /< l authorized institution 认可机构
e&(Di,%: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+<P%v k authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w %[ `'_[ authorized insurer 获授权保险人；获认可承保人
+[
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I)Dd"I authorized person 获授权人
tc'` 4O]c8 authorized representative 获授权代表
~cSOni` authorized share capital 法定股本
9+\3E4K automated quotation system 自动报价系统
u@$C i/J* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tc@([XqH 自动交易系统〔香港期货交易所有限公司〕
^ cn)eA automatic adjustment mechanism 自动调整机制
"[(I* automatic adjustment system 自动调整系统
5/v@VUzH Automatic Clearing House 自动票据交换所
#eT{?_wM automatic exchange rates accumulation system 自动化汇率累集系统
FXPw 5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H`$s63 automatic teller machine [ATM] 自动柜员机
}w&+ H28.# autopay 自动转帐
r~uWr'}a} available assets 可用资产
qmcLG*^, available fiscal reserve 现存财政储备
WX} "Pj/6 available profit 可用利润
$g N1&K Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
UNJ]$x0 average 平均；平均数；海损
*1}'ZEaJ average basic salary 平均基本薪金
EwcN$Ma average consumer expenditure 平均消费开支；一般消费开支
m1X0stFRs" average cost 平均成本
vb-L "S?kC average cost of land production 增辟土地平均成本
1Ig@ gdmz average daily turnover 平均每日成交额
N6Fj} m&E average daily wage rate 平均每日工资率
XU Hu=2F average expenditure pattern 平均开支模式
`n] y" rj' average growth rate 平均增长率
aU3
m{pE average net fixed assets 固定资产平均净值
xoD5z<< average of relatives 相对价格平均数
\w! G average price 平均价格
n)w@\ Uy c average propensity to consume 平均消费倾向；一般消费倾向
*BYSfcX6 average propensity to save 平均储蓄倾向；一般储蓄倾向
dQR2!yHEq average rate 平均率
_'k?9eN` average revenue 平均收入；平均收益
2yhtJ9/ average stock 平均库存；平均存货
AfG!(AF` average yearly rent 平均年租
4Wq{ch avoidance of double taxation 避免双重课税
9KVeFl avoidance of tax 避税
