A:
R9XISsM^ A share Ａ股；甲类股份
hWc`4xdl abatement of tax 减税；减扣免税额
do, ZCn ABN AMRO Bank N.V. 荷兰银行
E)w6ZwV above-the-line expenditure 线上项目支出；经常预算支出
&U*MLf83` above-the-line receipt 线上项目收入；经常预算收入
a7$-gW"Z(, ABSA Asia Limited 南非联合亚洲有限公司
(zbV-4C absolute change 绝对数值变更
,w-=8>5lrj absolute expenditure 实际开支
^u2unZ9BK! absolute guideline figure 绝对准则数字
pRR1k? absolute interest 绝对权益
Q1f)u wh absolute order of discharge 绝对破产解除令
(bhMo^3/* absolute profit margin 绝对利润幅度
h0 **[LDH absolute value 实值；绝对值
*rKj%Me absolutely vested interest 绝对既得权益
wHx@&Tp absorbed cost 已吸收成本；已分摊成本
5rp,xk! absorption 吸收；分摊；合并
oKyl2jg+, absorption rate 吸收率；摊配率；分摊率
g
Va;! ACB Finance Limited 亚洲商业财务有限公司
(sM$=M<$ acceptable form of reciprocity 合理的互惠条件
B|9[DNd acceptable rate 适当利率；适当汇率
W5i {W' acceptance agreement 承兑协议
'O>p @BEK acceptance for honour 参加承兑
55O_b)$ acceptor 承兑人；接受人；受票人
X %(1C,C( acceptor for honour 参加承兑人
'`s\_Q)hG_ accident insurance 意外保险
ul(pp+%S Accident Insurance Association of Hong Kong 香港意外保险公会
^ .3(o{g accident insurance scheme 意外保险计划
)<ig6b% accident year basis 意外年度基准
U$,-F** accommodation 通融；贷款
_*iy *:(o accommodation bill 通融票据；空头票据
B:mtl?69g accommodation party 汇票代发人
BjX*Gm6l account balance 帐户余额；帐户结余
,4W~CkLD account book 帐簿
%u=b_4K"j account collected in advance 预收款项
xWRkg $A account current book 往来帐簿
T-MC|>pv account of after-acquired property 事后取得的财产报告
FYBW3y+AF& account of defaulter 拖欠帐目
n[[2<s*YJ account payable 应付帐款
Y @(i zC&h account payee only [A/C payee only] 只可转帐；存入收款人帐户
GZxPh&BM? account receivable 应收帐款
B1^9mV'O account receivable report 应收帐款报表
r4MPs-}oF account statement 结单；帐单；会计财务报表
>o/+z18x account title 帐户名称；会计科目
Q*jNJ^IW accountant's report 会计师报告
`@<>"ff#F Accountant's Report Rules 会计师报告规则
y@XE ! L accounting and auditing procedure 会计与审计程序；会计与核数程序
c"*x w8| Accounting Arrangements 《会计安排》
LI}@qLe accounting basis 会计基础
}BYs.$7 accounting by Official Receiver 破产管理署署长呈交的帐目
. E8G j'yO Accounting Circular 《会计通告》
xg(* j[ff3 accounting class 会计类别
op8[8 pt% accounting date 记帐日期；会计结算日期
E;1QD/E$ accounting for money 款项核算
m>FP&~2 Accounting Officer 会计主任
4De2m iq accounting period 会计报告期；会计期
$I0&I[_LzK accounting policy 会计政策；会计方针
M4H~]Ftn accounting practice 会计惯例
r;n^\[Ov0, accounting principle 会计准则
y.>1 r7 accounting record 会计记录
Z\[6 'R4.# accounting report 会计报告
P>}OwW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bU4l|i;j Accounting Society of China 中国会计学会
Z Jgy!)1n accounting statement 会计报表
'_q&~M{ accounting system 会计制度；会计系统
`8 Ann~Z|k accounting transaction 会计事项；帐务交易
PAD&sTjE* accounting treatment 会计处理
Q]1s*P accounting year 会计年度
qs$w9 I accretion 增值；添加
5M v<8P~ accrual 应计项目；应累算数目
F+ <e9[ accrual basis 应计制；权责发生制
sgLw,WZ: accrual basis accounting 应计制会计；权责发生制会计
99GK6}~TGm accrue 应累算；应计
]]F e:> accrued benefit 应累算利益
S^Mx=KJ G accrued charges 应计费用
^\ku}X_ [? accrued cumulative preference share dividend 应累算的累积优先股股息
Hb&C; lk accrued expenses 应累算费用
%\f<N1~* accrued interest payable 应付利息；应计未付利息
$V870
< accrued interest receivable 应收利息；应计未收利息
Mni@@W accrued right 累算权益
T`$!/BlZ accruing profit 应累算的利润
mXwDB)O{) accumulated fiscal reserve 累积财政储备
r=gF&Og,? accumulated profit 累积利润；滚存溢利
zI7iZ"2a accumulated reserve 累积储备
U m~DA accumulation of surplus income 累积收益盈余
BMdcW
MYU\ acquired assets 既得资产
pqF!1 acquisition 收购；购置；取得
P=<>H9p:o acquisition cost 购置成本
w#
R0QF acquisition expenses 购置费用
GT 5J` acquisition of 100% interest 收购全部股权
S*l=FRFI acquisition of control 取得控制权
"}Oj N\ acquisition of fixed assets 购置固定资产
Oa-(Xp,n# acquisition of shell “买壳”
RW`+F|UbE acquisition price 收购价
\=2<<
iv act of God 天灾
IY,n7x0d acting partner 执事合伙人
0'Uo3jAB active market 买卖活跃的市场；交投畅旺的市场；旺市
[;Y*f,UG_- active partner 积极参与的合伙人
jn]:*i;i active trading 交投活跃
jPIOB EIG actual circulation 实际流通
2n3!p Z8 actual cost 实际成本
s}lp^Uh= actual expenditure 实际开支；实际支出
+.J/7 gD actual income 实际入息；实际收入；实际收益
=#T3p9 actual market 现货市场
(`"87Xomnn actual price 现货价；实际价格
U|~IJU3- actual profit 实际利润
g1{2E<b 5 actual quotation 实盘；实际价位；实际报价
rM0Idc.$&& actual year basis 按实际年度计算
nV/;yl4e{
actuals 实货
SG@E*yT1 actuarial investigation 精算调查
fq?MnW c actuarial principle 精算原则
=))VxuoN actuarial report 精算师报告
BHf7\ +Ul Actuarial Society of Hong Kong 香港精算学会
h $)4%Fy actuarial valuation 精算师估值
-uei nd] actuary 精算师
Z,I0<ecaD ad referendum agreement 暂定协议；有待覆核的协定
B8`!A ad valorem duty 从价税；按值征税
x/L(0 z ad valorem duty system 从价税制
3~EPX`#[W ad valorem fee 从价费
}X9G(`N(} ad valorem tariff 从价关税
@/8O@^ additional allowance 额外免税额
@(CJT-Ak additional amount for unexpired risk 未过期风险的额外款额
E$C0\O!7 additional assessable profit 补加应评税利润
|>/m{L[ additional assessment 补加评税
% 7A?gY81 additional commitment 额外承担
[_-[ S additional commitment vote 额外承担拨款
GK&R,q5} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9Pql\]9"o additional dependent parent allowance 供养父母额外免税额
6KE?@3;Om additional provision 额外拨款
U>hpYqf_ additional stamp duty 附加印花税
UO( ?EELm additional tax 补加税罚款；补加税款
)v+\1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
UT%?3}*u" adjudged bankrupt 被裁定破产
.#{m 1mr adjudicated bankrupt 裁定破产人
@MxB
d,P adjudication fee 裁定费；评定印花税额手续费；评估契据费
&PUn,9 Rm adjudication of bankruptcy 裁定破产；宣告破产
S0WKEv@Hn adjudication of insolvency 裁定无力偿还债务
avb'dx *q> adjusted actual 经调整的实数；调整后的实数
,uL}O]L adjusted current assets 经调整的流动资产；调整后的流动资产
.cK<jF@ ' adjusted figure 经调整的数字；调整后的数额
=`g@6S adjusted liabilities 经调整的负债；调整后的负债
1StaQUB adjusted loss 经调整的亏损；调整后的亏损
b[^|.>b 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
glomwny adjusted profit 经调整的利润；调整后的利润
4W<8 u( adjusted surplus 经调整的盈余额；调整后的盈余额
JIXZI\Fk adjusted value 经调整的价值；调整后的价值
~\OZEEI adjustment 调整；修订；理算〔保险〕
TJ>$ ~9&Sy adjustment centre 调剂中心
: ~Ppv5W. adjustment lag 调整过程的时间差距；调整时差
i#%!J:_= adjustment mechanism 调整机制
'3]M1EP adjustment of loss 亏损调整
e"cvo(}g adjustment process 调整过程；调整程序
'_ l5Br73= adjustment range 调整幅度
-r%k)4 _ administered exchange rate 受管制汇率
h3Y|0-D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{ewo-dva administration expenses 行政费用
\t
^ 9UN administration fee 手续费；行政费
jJ3dZ<# administration in bankruptcy 破产管理
t_hr$ { administration order 遗产管理令
X< 4f7;]O administrator 管理人；遗产管理人
tY- `$U@ administrator of the estate 遗产管理人
aucG|}B
admission of debt 债项承认书
&Fh#o t H_ admission of proof 接纳债权证明
>JHQA1mX advance 放贷款项；垫付款项；预支款项；预付款项
)\+1*R|H} advance account 暂支帐目；预付款帐户
y Dw#V`Y^M advance compensation 预付补偿金
;:aCZ8e advance from shareholder 股东垫款
Su]p6B advance pending reimbursement 预支以待日后付还
j4+kL4M@H advanced economy 先进经济体系
xeW}`i5_w advancement 预付；预付财产
<P_B|Y4N/ advances warrant 垫款令
f,VJfY?# advancing 贷出
c^7QiTt_ adverse balance 逆差
z4r g. a i adverse exchange 逆汇
<|;)iT1VeT advertisement addressed to shareholders 在报章刊登的致股东通告
pwmH(94$0 advice for collection 托收通知书
-Q"
N;&'[& advice of drawing 提款通知书；汇票通知书
i\C~]K~O! advice of payment 付款通知
)|B3TjH C Advisory Committee [Securities and Futures Commission]
{7^D!lis 谘询委员会〔证券及期货事务监察委员会〕
w">-r}HnJ Advisory Committee on Diversification 经济多元化谘询委员会
Y\ j5{;V affidavit 誓章；遗产申报誓章
u&r+ylbs I affidavit of no receipt 述明无收款的誓章
6tN!] affiliate 联号；联营公司；附属公司
"f4a tuuXa affiliated company 附属公司；联号；联营公司
( tQ0-=z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]dL#k>$0q affordability 负担能力
a H *5(E] African Development Bank [AfDB] 非洲开发银行
1? Im" after-acquired property 事后取得的财产
<CN+VXF after-hours dealing 市后交易
UgD&tD0fp after-tax profit 税后盈利；税后利润；税后溢利
I2)#."=E w agency agreement 代理协议
fcisDu8n agency expenses 代理机构的开支
)<vuv9=k\% agency fee 代理费
c;7`]}fGu Agency Law 《代理法》
9Bi{X_.9 agent 代理人；承销人
;mSJZYnT agent of company 公司代理人
^gY3))2_ agent's fee 代理人费；经纪费
u%Ay W aggregate 总计；总数；总体数字
b 2XUZ5 aggregate amount 总款额；总额
sJ7ZE-v]h aggregate assets and liabilities 总体资产与负债
CDT3&N1'R aggregate at constant price 按固定价格计算的总体数字
V?N8 ,)j aggregate demand 总需求
t&H3 yV aggregate gross position 总持仓量
p_qJI@u8 aggregate limit 总限额
@WICAC= aggregate of salaries tax 合计薪俸税
{xCqz0 aggregate performance 总体表现；总体业绩
G'(8/os{ aggregate supply 总体供应
HBcL1wfS aggregate surplus 总盈余
0l2@3}e aggregate total 整体总额
fu{.Ir aggregate value 总值；合计价值
~c${?uf aggregated basis 合计基准
"w:?W S aggregated net chargeable income 合计应课税入息实额
!c;BO Cqa aggregation 合并计算；合计；总和
M1J77 LfS8 aggregation of incomes of husband and wife 夫妇入息合并计算
|` Iispn aggregation of property 财产的总和
.y>G/8_i agio 差价；贴水
o$k9$H>Na 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》
CQ:38l\`gd Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-HUlB|Q8 r 《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》
{v U;(eN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XG01g3 《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》
~ JG\b? s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>M^4p 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1Y{pf]5Wx agreement for a settlement 授产协议
y\zRv(T= agreement for assignment 转让协议
wMU}EoGS? agreement for sale 售卖协议；买卖协议
=k:yBswi agreement for sale and purchase 买卖协议
YOQ>A*@4 agreement for the payment of interest 支付利息协议
s> JWNP agreement for the repayment of money 还款协议
O^KIB%}fu agreement of reinsurance 再保险协议
?k+>~k{}a Agricultural Bank of China 中国农业银行
s}bv
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,O`~ D~$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nP#|JRn= airport tax 机场税
rA[wC%% alcohol duty 酒精税
LW*v/` @ alienation 让与；让渡；转让
Mh8s @g alimony 生活费；赡养费
W \XLf,_+ All Ordinaries Index [AOI] 所有普通股指数
eWWfUNBSLX all risks 全险；综合险
o((!3H{ D All Sales Record for Stock Market 《股票市场成交报告》
ZHimS7 Allied Capital Resources Limited 新联财务有限公司
lC'U3Q& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=> X" allocation letter 拨款信件
H1-eMDe allocation of fund 分配款项；预留款项
")D5ulb\ allocation of profit 利润分配；溢利分配
@=dwvl' W allocation warrant 拨款令
89\ DS!\x9 allotment 分配；配股
' oS= d allotment notice 股份配售通知；配股通知
~;yP{F8? allotment of shares 股份分配
@3Gr2/a allowable 可获宽免；免税的
?C(3T KH allowable business loss 可扣除的营业亏损
Zk> #T:{h allowable expenses 可扣税的支出
\JbOT%1 allowance 免税额；津贴；备抵；准备金
9}jezLI/3 allowance for debts 债项的免税额
n j6 |WJ allowance for depreciation by wear and tear 耗损折旧免税额
.^V9XN{'a allowance for funeral expenses 殡殓费的免税额
l#fwNM/F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J4#rOS allowance for repairs and outgoings 修葺及支出方面的免税额
Qz`v0"'w allowance to debtor 给债务人的津贴
;3Z6K5z*f alteration of capital 资本更改
]? % *3I alternate trustee 候补受托人
$u%7]]Y^\ amalgamation 合并
{3eg4j.Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
fzZ`O{$8 ambit of charges 征税范围；收费范围
D] +]Br8 amended valuation 经修订的估值
X{ f#kB]w American Commodities Exchange 美国商品交易所
T&+y~c[au American Express Bank Limited 美国运通银行
D8f4X
w}= American Stock Exchange 美国证券交易所
)6*)u/x: amortization 摊销
>b2wFo/em amount due from banks 存放银行同业的款项
P@FE 3g amount due from banks abroad 存放海外银行同业的款项
2 `U+
! amount due from holding companies 控股公司欠款
.>
5[; amount due from local banks 存放本港银行同业的款项
/Suh&qw>
amount due to banks 银行同业的存款
k nljc^ amount due to banks abroad 海外银行同业的存款
vJ{aBx`VS amount due to holding companies 控股公司存款
1"f)\FPG e amount due to local banks 本港银行同业的存款
OCE hwB0 amount due to outport banks 外埠银行同业的存款
Dbw{E:pq amount for note issue 发行纸币的款额
$[V-M\q amount of bond 担保契据的款额
1.I58(0~+ amount of consideration 代价款额
~_a$5Y amount of contribution 供款数额
/wU4^8Hz amount of indebtedness 负债款额
7x#."6>Dy amount of principal of the loan 贷款本金额
kK/( [! amount of rates chargeable 应征差饷数额
dO4J f9) amount of share capital 股本额
p(. z#o# amount of sums assured 承保款额
FK~*X3' amount of variation 变动幅度
65U&P5W amount of vote 拨款数额
L\xR<m<, amount payable 应付款额
w5;d/r<q amount receivable 应收款额
!OV+=Rwdx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pvhN.z analysis 分析
'$5Q daj ancillary risk 附属风险
X x1e SX annual account 周年帐目；周年帐目报表；年度决算；年结
t&Jrchk annual accounting date 年结日期
7gE/g`"# annual allowance 每年免税额；年积金；年度津贴；年津
c7A]\1 ~ annual balance 年度余额
9QHV%% annual disposable income 每年可动用收入
N#GMvU#R annual estimates 周年预算
5#~E[dr annual fee 年费
wL[{ 6wL annual general meeting 周年大会
={\9-JJhE annual growth rate 年增率；每年增长率
2]cU:j6G annual long-term supplement 长期个案每年补助金
J+m1d\l Bu annual pensionable emolument 可供计算退休金的年薪
b}!T!IP} annual report 年报
PO*0jO;% Annual Report on the Consumer Price Index 《消费物价指数年报》
" TC: O^X annual return 周年报表；周年申报表；每年报税表格
88Vl1d &b Annual Return Rules 《周年报表规则》
/YHnt-}v, annual review of consumer prices 每年消费物价回顾
q9(Z9 $a(\ annual roll-forward basis 逐年延展方式
BHt9$$Z| annual salary 年薪
@#"6_{!j_X annual statement 年度报表；年度决算表
8 *^*iEsR 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
LoW}!,| annuitant 年金受益人
<Aqo['] annuity 年金
e \ . annuity contract 年金合约
r*UE>_3J annuity on human life 人寿年金
`t>:i!s/ antecedent debt 先前的债项
RG :_:%@%} ante-dated cheque 倒填日期支票
-nqq;|% anticipated expenditure 预期开支
\G 2PK&)F anticipated net profit 预期纯利
K "8 ! anticipated revenue 预期收入
#N 'bhs anti-inflation measure 反通货膨胀措施
vngn^2 anti-inflationary stance 反通货膨胀立场
Y%^qt]u.8 apparent deficit 表面赤字
\m#{ {SGm apparent financial solvency 表面偿债能力
28>/#I9/] apparent partner 表面合伙人
IQQ>0^Q~ application for personal assessment 个人入息课税申请书
]v#T9QQN application of fund 资金应用
*iJ>@ vew application to release as liquidator and to destruct the books of accounts and documents
Z@0IvI 申请免除清盘人职务及毁灭帐簿与文件
ZhFlR*EQ appointed actuary 委任精算师
X'p %K/-m appointed auditor 委任核数师；委任审计师
UZ!It>
appointed trustee 委任的受托人
^*b11 /7 appointer 委任人
0~BZh%s< ( apportioned pro rata 按比例分摊
A().1h1_k apportionment 分配；分摊
B z?
(?fyd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[ JKLlR apportionment formula 分摊方程式
@PV3G
KJ apportionment of estate duty 遗产税的分摊
Mp 06A.j[ appraisal 估价；评估
Z6#(83G4 appreciable growth 可观增长
4A )_D{(SH appreciable impact 显着影响
'#>(JN5\ appreciable increase 可观增长
uQg& ]bSv appreciation 增值；升值
"Ug+# ;}p$ appreciation against other currencies 相对其他货币升值
7MIrrh k appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+iw4>0pi appreciation tax 增值税
yC[Q-P *rG appropriation 拨款；拨用；拨付
d
9]zB-A appropriation account 拨款帐目
9yp'-RKjw Appropriation Bill 拨款法案
4P?@NJp appropriation-in-aid system 补助拨款办法
bJ]bln H approved assets 核准资产
B1TWOl?d{ approved basket stock 认可一篮子证券
B? 9"Ztb approved budget 核准预算
q ^6l`JJ approved charitable donation 认可慈善捐款
8|tnhA]~ approved charitable institution 认可慈善机构
uP.d Cs9- approved currency 核准货币；认可货币
b ycn h approved estimates 核准预算
Zou;o9Ww approved estimates of expenditure 核准开支预算
a~Yq0 d?`D approved overseas insurer 核准海外保险人
%v[KLMo'( approved overseas trust company 核准海外信托公司
9>= S@hVMd approved pooled investment fund 核准汇集投资基金
bT`et*] approved provident fund scheme 认可公积金计划
0qL.Rnt approved provision 核准拨款
e?:1wU approved redeemable share 核准可赎回股份
WQsu}_g5y approved regional stock 认可地区性证券
.f`KP!p. approved retirement scheme 认可退休金计划
"Iacs s0; approved subordinated loan 核准附属贷款
jXIVR'n( arbitrage 套戥；套汇；套利
{
T?1v*.[ arbitrageur 套戥者；套汇者
8zQN [ [#n arbitrary amount 临时款项
7=a
e^GKo arrangement 措施；安排；协定
_% i!Ly G arrears 欠款
E+J +fi arrears of pay 欠付薪酬
(?ZS 9&y} arrears of revenue 逾期未收税款；逾期未收的帐项
Tj6kCB articles of association 组织章程；组织细则；组织章程细则
p5J!j I= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
c| X }[ ascertainment of profit 确定利润
Q}#xfrprF "Asia Clear" “亚洲结算系统”
'?T<o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g#o9[ s u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X? Or. Asian Development Fund [ADF] 亚洲发展基金
s?PB ]Tr Asian dollar bond 亚洲美元债券
=z\/xzAwX Asian dollar market 亚洲美元市场
B^C 5? Asian dollar rate 亚洲美元利率
mt4X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S7b7zJ8A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Px&)kEQ asked price 沽盘；喊价；索价；卖方报价
^(KDtc assessable income 应评税入息
t? Q assessable loss 应评税亏损
XoGOY|2`6 assessable profit 应评税利润
= VMELk!z assessable value 应评税值
zN/nKj: Q assessed profit 估定利润
b?:?" assessed value 经评估价值
G-'Cj iMu assessment 评税；评定；估价；评税单
izR#XeB m assessment number 评税编号；估价编号
nI/kX^Pd assessment of additional tax 补加税评税
( +(bw4V/ assessment of performance 业绩评估；实绩评价
zEDN^K ' Assessor 评税主任
w@H @[x asset price bubbles 资产价格泡沫
iyr<qt wK asset-backed securities 具资产保证的证券
U "v=XK)! assets accretion 资产增值
M|7][! <G! assets and liabilities 资产与负债
U5[r&Y
D assets betterment statement 资产递增表；资产改进表
py6O\` \ assets lending 实物放款；有抵押贷款
`t+;[G> ZE assets of the company passing on the death 死者去世时转移的公司资产
FBa- gm<9 assets pledged as security for liabilities 用作负债抵押的资产
L$^)QxH7 assets portfolio 资产投资组合
>J{e_C2ZS assets price 资产价格
zICr p assets quality 资产质素
zb.sh assets realization 资产变现
,_ @) IN assets refinancing arrangement 资产再集资安排
Uur pho_~ assets securitization 资产证券化
h{^MdYJ assets situated outside Hong Kong 在香港以外地方的资产
"g5 MltH assets stripping 削减资产；拆卖资产
NT{ 'BJ assets value 资产值
60l!3o"p! assignee 承让人
y0'WB`hNQ assignment 转让；转让书；转让契
I( < Trn assignment of interest 权益转让
'N`x@( assignment of letters patent and trade mark 专利证书及商标转让
oSl}A,aQ( assignment of property 物业转让；物业转让书
[d=BN ,? assignment right 转让权
N!<X% Ym assignor 转让人
6 \? 2=dNX associate 有联系的人；有关连人士；相联者；合伙人；联系人
f;!L\$yKy Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
HBA|NV3. associate member 附属会员
sn+ kFvk}S associated body corporate 相联法人团体
K6 ,d{n associated company 相联公司；联属公司
!8tqYY?>@\ associated corporation 相联法团
VUD9ZyPw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
" s/ws 公认会计师公会〔英国〕
_~;K ] Association of Futures Exchange Brokers 香港期货经纪协会
-i]2 b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X$eR RSW association of underwriters 承保人组织
B[5<& assumption of control 接管
Gz2 \&rmN assurance 担保；保险；转易；转易书
QV
-ZP'e^ assurance of interest 权益的转易
7wHd*{^9N at 19XX price 按一九ＸＸ年价格计算
h~ q5GhY!9 at a discount 按赔价计算；按贴水价格计算；打折扣
qA t#0 at a premium 按溢价计算；按升水价格计算
CHDt^(oa!B at call 通知付款；按通知
xu >grj at constant market price 按固定市价计算
8v6AfTo% at constant price 按固定价格计算
[@ NW at cost 按成本计算
Fe2t[y:8h at current market price 按当时市价计算；按现时市价计算
;8cT y8 at current price 按当时价格计算；按现时价格计算
ek d[ |g at factor cost 按要素成本计算；按生产要素成本计算
xu@xP5GB^ at money-of-the-day price 按付款当日价格计算
jVna;o) at or better 按指定或较佳价位〔买卖指令〕
7 ?8 +h at par 按面值计算；平价
Ym 2Ac>I4 at sight 见票即付
)Jh:~9L%=' at the close 按收市盘
bL|$\'S at the opening 按开市盘
4D6LP * attestation 见证；见证条款
kJ)Z{hy at-the-money option 平价期权
Ob] J!. attorney 受权人；受托代表人
Ac\e>N attornment 新拥有人承认书
r+tHVh attributable profit 可归属利润
[buLo*C4: attributable share value 可归属股份价值
+kq+x6 & Auckland Stock Exchange 奥克兰证券交易所
fFXnD auction 拍卖
7_J0[ C!G auctioneer 拍卖商
}/jWa |)f audit 审计；核数
gI/(hp3o b Audit Commission 审计署
{uxTgX Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
I(j$^DA. 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〕
>|mZu)HIY; audit review 帐目审查
8Ep! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3teP6|K'g audited account 审计帐目；经审计的帐目
5^Lbc.h audited annual account 经审计的周年帐目
uuy0fQQ8ti audited balance sheet 经审计的资产负债表
_HAr0R8BY auditor 核数师；核数主任；审计师
y;h co auditor's certificate 核数师证明书；审计师证明书
!m9g\8tE auditor's report 核数师报告；审计师报告
~\zIb/ # Aussie bond 澳元债券
_b
&Aa% austerity budget 紧缩预算
o JI+c+e" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W\ e!rq Australia All Ordinaries Index 澳洲所有普通股票指数
Nt[&rO3s Australian Dollar [AUD] 澳元
M F $NcU Australian Options Market 澳大利亚期权市场
P[e#j Australian Securities Commission 澳洲证券事务监察委员会
5=!aq\
5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`$/M\aM% Australian Stock Exchange 澳大利亚证券交易所
x
o7 2JJ Austrian Schilling [ATS] 奥地利先令
[U7r>& authentication 认证；鉴证
DyQvk authority to purchase 委托购买证；委购书
1z3I^gI*i authorization 认可；核准；授权；授权书
l_(4CimOZ authorization by direction 指示授权
| D8c=c% authorization by instruction 指令授权
l_2YPon authorization by warrant 令状授权
h5))D! authorization of unit trust 单位信托的认可
+:z % #D authorized agent 指定代理人
y|WOw(# authorized capital 法定资本
CS"p3$7, authorized clerk 出市员
+jp^ authorized dealer 认可交易商
o7g6*hJz authorized financial institution 认可财务机构
?\a'; @h authorized fund 认可基金
,Ne v7X[0 authorized fund house 获授权的基金公司；认可基金公司
{1GIiP-U authorized institution 认可机构
M5S<N_+Pe authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?QzN\f Y; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~ o5h}OU" authorized insurer 获授权保险人；获认可承保人
`]<~lf authorized investment 特准投资项目
E8We2T[^M authorized person 获授权人
|U="B4 authorized representative 获授权代表
td2bL4 authorized share capital 法定股本
Zr;(a;QKs automated quotation system 自动报价系统
yn{U/+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
' @j8tK 自动交易系统〔香港期货交易所有限公司〕
l,Ixz1S3e automatic adjustment mechanism 自动调整机制
*Rj*% S automatic adjustment system 自动调整系统
h hOrO< ( Automatic Clearing House 自动票据交换所
e#4 iue7U automatic exchange rates accumulation system 自动化汇率累集系统
!|#1z}( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H, O_l% automatic teller machine [ATM] 自动柜员机
f& Meiu+ autopay 自动转帐
f/=H#'+8 available assets 可用资产
;[-y>qU0 available fiscal reserve 现存财政储备
N,` <:' available profit 可用利润
, p r ",= Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7me1 :}4 average 平均；平均数；海损
=v=H{*dWA average basic salary 平均基本薪金
[0n&?<< average consumer expenditure 平均消费开支；一般消费开支
p5=VGKp average cost 平均成本
eadY(-4|I- average cost of land production 增辟土地平均成本
5W? r04 average daily turnover 平均每日成交额
$ZE"o`=7 average daily wage rate 平均每日工资率
%M N>b[z
average expenditure pattern 平均开支模式
-Cf<
#'x_ average growth rate 平均增长率
YZ+<+`Mz< average net fixed assets 固定资产平均净值
f.u[!T average of relatives 相对价格平均数
I*8_5?)g< average price 平均价格
a~[]Ye@H average propensity to consume 平均消费倾向；一般消费倾向
26c1Yl,DMn average propensity to save 平均储蓄倾向；一般储蓄倾向
C8
2lT_7" average rate 平均率
[Uu!:SZ average revenue 平均收入；平均收益
*:V"C\`^n average stock 平均库存；平均存货
aAkO>X%[ average yearly rent 平均年租
1He'\ /# avoidance of double taxation 避免双重课税
RIxGwMi% avoidance of tax 避税
