A:
9Ki8 6 A share Ａ股；甲类股份
{oBVb{< abatement of tax 减税；减扣免税额
6 u8`,& U ABN AMRO Bank N.V. 荷兰银行
~aA+L-s| above-the-line expenditure 线上项目支出；经常预算支出
aW w`v[v above-the-line receipt 线上项目收入；经常预算收入
.!)7x3| $[ ABSA Asia Limited 南非联合亚洲有限公司
yU .B(| absolute change 绝对数值变更
~@itZ,d\ absolute expenditure 实际开支
{) Y
&Vr5 absolute guideline figure 绝对准则数字
tH>%`: absolute interest 绝对权益
1(On.Y= absolute order of discharge 绝对破产解除令
@H7dQ, % absolute profit margin 绝对利润幅度
!X[lNt O absolute value 实值；绝对值
IO v4Zx<) absolutely vested interest 绝对既得权益
:*}tkr4&eh absorbed cost 已吸收成本；已分摊成本
V :d/;~ absorption 吸收；分摊；合并
hDmVv;M: absorption rate 吸收率；摊配率；分摊率
&,N Hk9.aq ACB Finance Limited 亚洲商业财务有限公司
YdC:P#
Nf acceptable form of reciprocity 合理的互惠条件
] S;e#u{QE acceptable rate 适当利率；适当汇率
f)"O( c acceptance agreement 承兑协议
"uZ'oN acceptance for honour 参加承兑
8&dmH& acceptor 承兑人；接受人；受票人
"* 'r zd acceptor for honour 参加承兑人
#H7(d T accident insurance 意外保险
l9P~,Ec4'' Accident Insurance Association of Hong Kong 香港意外保险公会
Eq'{uV: accident insurance scheme 意外保险计划
g K#a C [ accident year basis 意外年度基准
RsTpjY*Xb accommodation 通融；贷款
3 5|5|m a accommodation bill 通融票据；空头票据
)I!l:!Ij*D accommodation party 汇票代发人
8MW|CM4Q account balance 帐户余额；帐户结余
p9l&K/ account book 帐簿
\% ^<Ll account collected in advance 预收款项
g*Cs /w account current book 往来帐簿
L6l~!bEc account of after-acquired property 事后取得的财产报告
m#%5 H account of defaulter 拖欠帐目
jZm1.{[> account payable 应付帐款
cC4*4bMm account payee only [A/C payee only] 只可转帐；存入收款人帐户
y6:=2(]w<p account receivable 应收帐款
`@Kh> K account receivable report 应收帐款报表
Z~$& h account statement 结单；帐单；会计财务报表
{H"gp?Z- account title 帐户名称；会计科目
IGv>0LOd@ accountant's report 会计师报告
i 3(bg, Accountant's Report Rules 会计师报告规则
d&R/f Im accounting and auditing procedure 会计与审计程序；会计与核数程序
ce+\D'q [ Accounting Arrangements 《会计安排》
iW)FjDTP accounting basis 会计基础
O aU$ [Z'8 accounting by Official Receiver 破产管理署署长呈交的帐目
&?zJ|7rh@| Accounting Circular 《会计通告》
Z(Q?epyT accounting class 会计类别
p?Yovckm accounting date 记帐日期；会计结算日期
&Hh%pY" accounting for money 款项核算
yDy3;*lE Accounting Officer 会计主任
27,WP-qie accounting period 会计报告期；会计期
0 w @~ynW[ accounting policy 会计政策；会计方针
-*?a*q/#nQ accounting practice 会计惯例
yVh]hL#4+w accounting principle 会计准则
go{'mX) }u accounting record 会计记录
m[Zz(tL accounting report 会计报告
, JVD ;u Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H6'xXS Accounting Society of China 中国会计学会
w ="I*7c@ accounting statement 会计报表
Q@]#fW\Y accounting system 会计制度；会计系统
M%9PVePOe accounting transaction 会计事项；帐务交易
k}jH accounting treatment 会计处理
~rn82an@G accounting year 会计年度
)G*H l^Z;4 accretion 增值；添加
rBgLj,/`U/ accrual 应计项目；应累算数目
o
@&#*3<_e accrual basis 应计制；权责发生制
Qj 0@^LA accrual basis accounting 应计制会计；权责发生制会计
ZH&%D*a& accrue 应累算；应计
|? r,W ~9` accrued benefit 应累算利益
c#CX~ accrued charges 应计费用
(M5=8g%>d accrued cumulative preference share dividend 应累算的累积优先股股息
>@T ZYdl accrued expenses 应累算费用
V=E9*$b] accrued interest payable 应付利息；应计未付利息
#a} fI accrued interest receivable 应收利息；应计未收利息
o{zo -:>Jp accrued right 累算权益
{I(Euk>lR accruing profit 应累算的利润
S' TF7u accumulated fiscal reserve 累积财政储备
A "S}) accumulated profit 累积利润；滚存溢利
%) q5h B accumulated reserve 累积储备
b/O~f8t accumulation of surplus income 累积收益盈余
M^g" U ` acquired assets 既得资产
%&z9^}Vd[ acquisition 收购；购置；取得
b.ow0WYe acquisition cost 购置成本
,)oUdwR k acquisition expenses 购置费用
D &N5) acquisition of 100% interest 收购全部股权
t3U*rr|A acquisition of control 取得控制权
=b9?r acquisition of fixed assets 购置固定资产
npbNUKdz acquisition of shell “买壳”
!;iySRZr acquisition price 收购价
skZxR5v3~L act of God 天灾
=xa`)#4( acting partner 执事合伙人
:X2B+ }6_& active market 买卖活跃的市场；交投畅旺的市场；旺市
c&F"tLl active partner 积极参与的合伙人
t ;y>q active trading 交投活跃
.
6Bz48* actual circulation 实际流通
S ._9 actual cost 实际成本
7,Z%rqf\) actual expenditure 实际开支；实际支出
G}f.fR Y actual income 实际入息；实际收入；实际收益
M;3uG/E\ actual market 现货市场
tlvLbP*r actual price 现货价；实际价格
ZH~m%s A actual profit 实际利润
O]lWaiR` actual quotation 实盘；实际价位；实际报价
Q[8L='E actual year basis 按实际年度计算
P9Rq'u actuals 实货
T7!a@ actuarial investigation 精算调查
|\N[EM%.@ actuarial principle 精算原则
.c ~;/@{ actuarial report 精算师报告
5O*. qp? Actuarial Society of Hong Kong 香港精算学会
c%i/ '<Afr actuarial valuation 精算师估值
2r[Q$GPM< actuary 精算师
D97oS!* ad referendum agreement 暂定协议；有待覆核的协定
SDdK5@1O4o ad valorem duty 从价税；按值征税
?c=l "\^x ad valorem duty system 从价税制
f]o DZO%^ ad valorem fee 从价费
O!/J2SfuDH ad valorem tariff 从价关税
bO^%#<7 additional allowance 额外免税额
{ -<h5_h@ additional amount for unexpired risk 未过期风险的额外款额
<7)Vj*VxC additional assessable profit 补加应评税利润
[ &R-YQ@ additional assessment 补加评税
rj<%_d'Z` additional commitment 额外承担
0)9GkHVu( additional commitment vote 额外承担拨款
uX`Jc:1q3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Cw Z{& additional dependent parent allowance 供养父母额外免税额
yUEU IPL additional provision 额外拨款
{b]WLBy additional stamp duty 附加印花税
\]y$[\F> additional tax 补加税罚款；补加税款
JLc\KVmF Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
S>cT(q_& adjudged bankrupt 被裁定破产
(A R- 8 adjudicated bankrupt 裁定破产人
f N t adjudication fee 裁定费；评定印花税额手续费；评估契据费
Zf(ucAhL adjudication of bankruptcy 裁定破产；宣告破产
L>pP3[~DV adjudication of insolvency 裁定无力偿还债务
6>bKlYl&9 adjusted actual 经调整的实数；调整后的实数
o+6Y/6Xp@ adjusted current assets 经调整的流动资产；调整后的流动资产
1V JE+3 adjusted figure 经调整的数字；调整后的数额
V-J\!CHX adjusted liabilities 经调整的负债；调整后的负债
B.{0,b W?
adjusted loss 经调整的亏损；调整后的亏损
|{ *ce<ip5 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
}$g5:k! adjusted profit 经调整的利润；调整后的利润
?^,GaZ^V adjusted surplus 经调整的盈余额；调整后的盈余额
Hhfqb"2on adjusted value 经调整的价值；调整后的价值
B`T9dL[E4 adjustment 调整；修订；理算〔保险〕
Q"QrbU adjustment centre 调剂中心
5#WZXhlc} adjustment lag 调整过程的时间差距；调整时差
.}a@OLJd adjustment mechanism 调整机制
)+\e+Ad}H adjustment of loss 亏损调整
KX`MX5?x adjustment process 调整过程；调整程序
5/neV&VcB adjustment range 调整幅度
V3F2Z_VH2 administered exchange rate 受管制汇率
p[g!LD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
bumS>: administration expenses 行政费用
!m]76=@ administration fee 手续费；行政费
js k <N administration in bankruptcy 破产管理
C{e:xGJK administration order 遗产管理令
Dr`A4LnqY administrator 管理人；遗产管理人
& =_YL administrator of the estate 遗产管理人
kiqq_`66 admission of debt 债项承认书
.F%RW8=Q admission of proof 接纳债权证明
Z> Sv[ Ec advance 放贷款项；垫付款项；预支款项；预付款项
2+y4 Gd 7 advance account 暂支帐目；预付款帐户
!X
|Tf advance compensation 预付补偿金
%T1(3T{Li advance from shareholder 股东垫款
]+fL6"OD/2 advance pending reimbursement 预支以待日后付还
){8^l0b advanced economy 先进经济体系
%H%>6z x advancement 预付；预付财产
^H&6'A` advances warrant 垫款令
]9b*!n<z advancing 贷出
{e>}.R adverse balance 逆差
5U jXpS adverse exchange 逆汇
{^$rmwN advertisement addressed to shareholders 在报章刊登的致股东通告
{?eD7xL:- advice for collection 托收通知书
JX>_ imo
advice of drawing 提款通知书；汇票通知书
_gw~A {O advice of payment 付款通知
[&)9|EV Advisory Committee [Securities and Futures Commission]
bYow EzieF 谘询委员会〔证券及期货事务监察委员会〕
. 5_w^4`b Advisory Committee on Diversification 经济多元化谘询委员会
*-` /A affidavit 誓章；遗产申报誓章
m #'u;GP]k affidavit of no receipt 述明无收款的誓章
%Ix^Xb0 affiliate 联号；联营公司；附属公司
2/(gf[elX affiliated company 附属公司；联号；联营公司
Xj|j\2$ 0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;QW)tv.y affordability 负担能力
DAc jx:~ African Development Bank [AfDB] 非洲开发银行
qItj`F)d after-acquired property 事后取得的财产
kj+AsQC , after-hours dealing 市后交易
umD . after-tax profit 税后盈利；税后利润；税后溢利
< qv:7@ agency agreement 代理协议
M62V NYt agency expenses 代理机构的开支
E-Cj^#OY|N agency fee 代理费
>/evL
/ Agency Law 《代理法》
%
sT=>\ agent 代理人；承销人
%Z.>)R4 agent of company 公司代理人
@I_ A(cr agent's fee 代理人费；经纪费
tXPS@4F aggregate 总计；总数；总体数字
i[WTp??Uv aggregate amount 总款额；总额
E~{-RZNK aggregate assets and liabilities 总体资产与负债
/:C"n|P7Z aggregate at constant price 按固定价格计算的总体数字
7F.>M aggregate demand 总需求
/I".n] aggregate gross position 总持仓量
Neey myW aggregate limit 总限额
KHdj#3<AR aggregate of salaries tax 合计薪俸税
8Ck:c45v aggregate performance 总体表现；总体业绩
$6ITa }o aggregate supply 总体供应
}7Pd\t G] aggregate surplus 总盈余
( 3=. 3[ aggregate total 整体总额
JWH}0+1* aggregate value 总值；合计价值
WYI? M aggregated basis 合计基准
X @r5^A[9 aggregated net chargeable income 合计应课税入息实额
QWfwoe&;R: aggregation 合并计算；合计；总和
TC J\@|yw aggregation of incomes of husband and wife 夫妇入息合并计算
.6 aggregation of property 财产的总和
.RoO 6:T6 agio 差价；贴水
P_Po g^ 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》
xR;Xx; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aD0w82s]J 《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》
ka" jv"z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.8fOc.h8h 《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》
W 6 ~<7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ou96
P<B 《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*&r ~T agreement for a settlement 授产协议
RC\TPG/8! agreement for assignment 转让协议
jZ.+b
j > agreement for sale 售卖协议；买卖协议
+ ZGOv,l agreement for sale and purchase 买卖协议
x$6-7<p agreement for the payment of interest 支付利息协议
X9zTz2 Fy agreement for the repayment of money 还款协议
Yo(8mtYU agreement of reinsurance 再保险协议
CbK7="48 Agricultural Bank of China 中国农业银行
/WM G)#kw' air passenger departure tax 飞机乘客离境税
F'|,(P Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^3AJYu airport tax 机场税
x"_f$,:! alcohol duty 酒精税
|
M-@Qvgh alienation 让与；让渡；转让
y 0M&Bh alimony 生活费；赡养费
${e(#bvGZ All Ordinaries Index [AOI] 所有普通股指数
tHhY1[A8m all risks 全险；综合险
9$S2:2(G All Sales Record for Stock Market 《股票市场成交报告》
0*q~(.>a Allied Capital Resources Limited 新联财务有限公司
Dt.OZ4w5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,CwhpW\Y allocation letter 拨款信件
I>G)wRpfR' allocation of fund 分配款项；预留款项
b\H(Lq17 allocation of profit 利润分配；溢利分配
bncK8SK allocation warrant 拨款令
Gf]oRNP,N allotment 分配；配股
<1_?.gSi allotment notice 股份配售通知；配股通知
]:]2f 9y allotment of shares 股份分配
)mwY]
! allowable 可获宽免；免税的
s7T=/SC54 allowable business loss 可扣除的营业亏损
7Zr j U { allowable expenses 可扣税的支出
<%) :'0q& allowance 免税额；津贴；备抵；准备金
HHtp.; L/ allowance for debts 债项的免税额
JEFW}M)UGv allowance for depreciation by wear and tear 耗损折旧免税额
ed*=p
l3. allowance for funeral expenses 殡殓费的免税额
=ngu*#?c4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
( |O;Ci allowance for repairs and outgoings 修葺及支出方面的免税额
0qJ 3@d allowance to debtor 给债务人的津贴
x{Gih 1 alteration of capital 资本更改
'KyT]OObS alternate trustee 候补受托人
|oO0%#1H amalgamation 合并
$m{\<A ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Wpj.G ambit of charges 征税范围；收费范围
,3N8 amended valuation 经修订的估值
ZFrK'BvbR American Commodities Exchange 美国商品交易所
2Uu ,Vv American Express Bank Limited 美国运通银行
8> O'_6Joj American Stock Exchange 美国证券交易所
TvM{ QGN amortization 摊销
Ia>qVM0 amount due from banks 存放银行同业的款项
^JY R^X>_ amount due from banks abroad 存放海外银行同业的款项
@RT yCr amount due from holding companies 控股公司欠款
r] 8tl amount due from local banks 存放本港银行同业的款项
bYG}CO amount due to banks 银行同业的存款
L \hPw{) amount due to banks abroad 海外银行同业的存款
tk_y~-xz amount due to holding companies 控股公司存款
o&I 0*~ sN amount due to local banks 本港银行同业的存款
RTF{<,E.UX amount due to outport banks 外埠银行同业的存款
/ j3oHi$ amount for note issue 发行纸币的款额
}qb z &%R amount of bond 担保契据的款额
s?OGB} amount of consideration 代价款额
zA( 2+e 7 amount of contribution 供款数额
APK@Oq amount of indebtedness 负债款额
gxt2Mq;q~} amount of principal of the loan 贷款本金额
SHz& o[u amount of rates chargeable 应征差饷数额
a$;+-Y amount of share capital 股本额
:gQc@)jZ(* amount of sums assured 承保款额
x2|DI)J1' amount of variation 变动幅度
Z <ke!H amount of vote 拨款数额
iAup',AZg amount payable 应付款额
[iL2c= _ amount receivable 应收款额
y0A2{'w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|a^ ydwb analysis 分析
i?*&1i@ ancillary risk 附属风险
`.[hOQ7 annual account 周年帐目；周年帐目报表；年度决算；年结
r!Mr\ annual accounting date 年结日期
Q9W*)gBv n annual allowance 每年免税额；年积金；年度津贴；年津
UP, 0`fh(y annual balance 年度余额
-pkeEuwv{ annual disposable income 每年可动用收入
azOp53zR annual estimates 周年预算
Q5 ohaxjF annual fee 年费
S5bk<8aPP annual general meeting 周年大会
SOP=
X-6f annual growth rate 年增率；每年增长率
<<n8 P5pXt annual long-term supplement 长期个案每年补助金
F!a YK2 annual pensionable emolument 可供计算退休金的年薪
~{+J~5!;<H annual report 年报
t7)Y@gRy Annual Report on the Consumer Price Index 《消费物价指数年报》
S :(1=@ annual return 周年报表；周年申报表；每年报税表格
xx/DD%IZ Annual Return Rules 《周年报表规则》
|k?,4
Pk annual review of consumer prices 每年消费物价回顾
[C7:Yg7 annual roll-forward basis 逐年延展方式
Qy4AuMU2 annual salary 年薪
@X4; fd annual statement 年度报表；年度决算表
Za=<euc7 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:Z1_;`>CT annuitant 年金受益人
yd>kJk^~/ annuity 年金
rZ0@GA annuity contract 年金合约
XUMCz7& j annuity on human life 人寿年金
)%#hpP M^ antecedent debt 先前的债项
a#G7pZX/I} ante-dated cheque 倒填日期支票
3OM\R%M anticipated expenditure 预期开支
qZ8lU anticipated net profit 预期纯利
rV2} > k anticipated revenue 预期收入
_$Z46w HmB anti-inflation measure 反通货膨胀措施
r>osa3N' anti-inflationary stance 反通货膨胀立场
<_42h|- apparent deficit 表面赤字
Q^0K8>G^ apparent financial solvency 表面偿债能力
ncS^NH(& apparent partner 表面合伙人
D:.^]o[
application for personal assessment 个人入息课税申请书
S93N srBbY application of fund 资金应用
C"0gAN application to release as liquidator and to destruct the books of accounts and documents
@6t3Us~/ 申请免除清盘人职务及毁灭帐簿与文件
Zsf<)Vx appointed actuary 委任精算师
/B}]{bcp$ appointed auditor 委任核数师；委任审计师
O\G%rp L$w appointed trustee 委任的受托人
*sL'6"#Cre appointer 委任人
CsuSg*#X+ apportioned pro rata 按比例分摊
H<1C5- apportionment 分配；分摊
:()4eK/\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@^;\(If 2 apportionment formula 分摊方程式
uOougSBV, apportionment of estate duty 遗产税的分摊
YZ*Si3L appraisal 估价；评估
1X#`NUJ?2 appreciable growth 可观增长
q8[Nr3. appreciable impact 显着影响
F}.Af =<Q appreciable increase 可观增长
39 k
P)cD appreciation 增值；升值
nz>A\H appreciation against other currencies 相对其他货币升值
k Mwt&6wS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
= ]7 \-- appreciation tax 增值税
nNQ\r O appropriation 拨款；拨用；拨付
J!yc9 Q appropriation account 拨款帐目
< u^41 Appropriation Bill 拨款法案
! '2'db appropriation-in-aid system 补助拨款办法
u#
%7>= approved assets 核准资产
&s]
s] V) approved basket stock 认可一篮子证券
egP3q5~ approved budget 核准预算
k W-5H;> approved charitable donation 认可慈善捐款
NWoZDsu approved charitable institution 认可慈善机构
T,H]svN5p approved currency 核准货币；认可货币
%81tVhg approved estimates 核准预算
`_<AZ{&& approved estimates of expenditure 核准开支预算
CQ v
[Od approved overseas insurer 核准海外保险人
-R&h?ec approved overseas trust company 核准海外信托公司
b_wb!_ approved pooled investment fund 核准汇集投资基金
[Q^kO; approved provident fund scheme 认可公积金计划
w)!(@}vd approved provision 核准拨款
\ &e+f#!u approved redeemable share 核准可赎回股份
HkrNh>^= approved regional stock 认可地区性证券
M{nz~W80 approved retirement scheme 认可退休金计划
UejG$JyHP approved subordinated loan 核准附属贷款
B]]M?pS arbitrage 套戥；套汇；套利
=Oo*7|Z arbitrageur 套戥者；套汇者
KJ(zLwQ: arbitrary amount 临时款项
JaIj 9KLNX arrangement 措施；安排；协定
%|-Rh^H[JK arrears 欠款
L`"cu.l arrears of pay 欠付薪酬
f_z2d+ arrears of revenue 逾期未收税款；逾期未收的帐项
czHO)uQ?d` articles of association 组织章程；组织细则；组织章程细则
+m F}j=k Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
R[_7ab]A ascertainment of profit 确定利润
7:1Hg j( "Asia Clear" “亚洲结算系统”
?m~x%[Vn Asia Commercial Bank Ltd. 亚洲商业银行有限公司
z Gz5|u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
? 4. W
_ Asian Development Fund [ADF] 亚洲发展基金
x,p|n Asian dollar bond 亚洲美元债券
+x+H(of. Asian dollar market 亚洲美元市场
,,{Uz)>'W6 Asian dollar rate 亚洲美元利率
XeZv%` ? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Mq*Sp
U R Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
hcN$p2- asked price 沽盘；喊价；索价；卖方报价
b!`:|!7r' assessable income 应评税入息
'fg`td assessable loss 应评税亏损
aC%0jJ<eo assessable profit 应评税利润
2b3*zB*@V assessable value 应评税值
*nH ?o* # assessed profit 估定利润
Zj}DlNkVu assessed value 经评估价值
s';jk(i3 assessment 评税；评定；估价；评税单
^ro?.,c T assessment number 评税编号；估价编号
S++}kR);
assessment of additional tax 补加税评税
ZZe qOu7^ assessment of performance 业绩评估；实绩评价
u\Xi]pZ@X] Assessor 评税主任
"M? (Ax asset price bubbles 资产价格泡沫
wS:323
!l$ asset-backed securities 具资产保证的证券
<'gCI Ia 2 assets accretion 资产增值
sL!6-[N assets and liabilities 资产与负债
rc;| ,\ assets betterment statement 资产递增表；资产改进表
@l@lE0 assets lending 实物放款；有抵押贷款
G=b`w ;oL: assets of the company passing on the death 死者去世时转移的公司资产
AE<AEq assets pledged as security for liabilities 用作负债抵押的资产
hl# 9a? assets portfolio 资产投资组合
nbOMtK assets price 资产价格
&Nec(q< assets quality 资产质素
QDgOprha assets realization 资产变现
_`;6'}]s assets refinancing arrangement 资产再集资安排
3Um\?fj>}( assets securitization 资产证券化
o >W}1_ assets situated outside Hong Kong 在香港以外地方的资产
?j $z[_K assets stripping 削减资产；拆卖资产
,q:6[~n assets value 资产值
: ;d &m assignee 承让人
'x!q*|zF 2 assignment 转让；转让书；转让契
y 2<g96 assignment of interest 权益转让
b %v1]a[ assignment of letters patent and trade mark 专利证书及商标转让
Q2Q`g`* O: assignment of property 物业转让；物业转让书
}>p)|Y T"/ assignment right 转让权
3g5i5 G\ assignor 转让人
\l]jX:
9( associate 有联系的人；有关连人士；相联者；合伙人；联系人
2 3>lE}^G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f[dwu39k associate member 附属会员
]Mtb~^joG associated body corporate 相联法人团体
t[^}/
S associated company 相联公司；联属公司
< rCl associated corporation 相联法团
YjsaTdZ!& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_@d.wfM 公认会计师公会〔英国〕
!E$S&zVMQ Association of Futures Exchange Brokers 香港期货经纪协会
55yP.@i9J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^@tn+ '. association of underwriters 承保人组织
Zegs V| assumption of control 接管
H,\c" assurance 担保；保险；转易；转易书
57HMWlg assurance of interest 权益的转易
"b} ^ xy at 19XX price 按一九ＸＸ年价格计算
AWf zMJ;VS at a discount 按赔价计算；按贴水价格计算；打折扣
SmtH2%y I at a premium 按溢价计算；按升水价格计算
q Rt gk at call 通知付款；按通知
.[CXW 2k at constant market price 按固定市价计算
O ?{pln at constant price 按固定价格计算
||/no UK at cost 按成本计算
QtX ->6P> at current market price 按当时市价计算；按现时市价计算
n*-#VKK^ at current price 按当时价格计算；按现时价格计算
`@`Q"J at factor cost 按要素成本计算；按生产要素成本计算
HPU7
` b4 at money-of-the-day price 按付款当日价格计算
v3~,1)#aI at or better 按指定或较佳价位〔买卖指令〕
6o{anHBB at par 按面值计算；平价
e"2 wXd_} at sight 见票即付
G q0~&6 at the close 按收市盘
,Q}/#/ at the opening 按开市盘
;jnnCXp> attestation 见证；见证条款
g3Ff<P P at-the-money option 平价期权
/n:s9eq attorney 受权人；受托代表人
> m5j.GP; attornment 新拥有人承认书
K sHovv-A attributable profit 可归属利润
q A G0t{K attributable share value 可归属股份价值
~_h 4| vG Auckland Stock Exchange 奥克兰证券交易所
u/k#b2BqL auction 拍卖
=3 & WH0 auctioneer 拍卖商
.Yh-m audit 审计；核数
q>H!?zi\Hy Audit Commission 审计署
(}Gl'.>\M Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\8<bb<` 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〕
W]rXt,{ & audit review 帐目审查
ef| Y2<P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
- |V@zSKr3 audited account 审计帐目；经审计的帐目
4 jar5Mz audited annual account 经审计的周年帐目
Z0E+EM o audited balance sheet 经审计的资产负债表
fzw6VGTf auditor 核数师；核数主任；审计师
)B8[ w auditor's certificate 核数师证明书；审计师证明书
N 7N e auditor's report 核数师报告；审计师报告
(/FPGYu3h Aussie bond 澳元债券
b;S~`PL austerity budget 紧缩预算
i(Y P(8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m ;[z)-&" Australia All Ordinaries Index 澳洲所有普通股票指数
< Oy% Australian Dollar [AUD] 澳元
~tz[=3!1H Australian Options Market 澳大利亚期权市场
DhB: 8/J Australian Securities Commission 澳洲证券事务监察委员会
E9
q8tE} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2Ie50U Australian Stock Exchange 澳大利亚证券交易所
<G6 wpf8M Austrian Schilling [ATS] 奥地利先令
vwP 516EM authentication 认证；鉴证
Zso .3FR, authority to purchase 委托购买证；委购书
EB>laZy > authorization 认可；核准；授权；授权书
*Z{W,8h* s authorization by direction 指示授权
o F @{& authorization by instruction 指令授权
5#:tL&q authorization by warrant 令状授权
( 6r9y3' authorization of unit trust 单位信托的认可
^=W%G^jJy authorized agent 指定代理人
SD TX0v authorized capital 法定资本
EmY8AN(* authorized clerk 出市员
jixU9] authorized dealer 认可交易商
:*Ckq~[Hg authorized financial institution 认可财务机构
M@csB. ' authorized fund 认可基金
4W^0K|fq authorized fund house 获授权的基金公司；认可基金公司
+I JpqFH authorized institution 认可机构
;'cv?3Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Lu-owP7nB authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@NX^__ sa authorized insurer 获授权保险人；获认可承保人
MA"iM+Ar authorized investment 特准投资项目
U:8^>_ authorized person 获授权人
6G1Z"9<2* authorized representative 获授权代表
@dcW0WQ\ authorized share capital 法定股本
\'1%"JWK
automated quotation system 自动报价系统
pz-`Tp w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V ;>{-p 自动交易系统〔香港期货交易所有限公司〕
LscAs q<H< automatic adjustment mechanism 自动调整机制
tT'd] automatic adjustment system 自动调整系统
`&0?e- Automatic Clearing House 自动票据交换所
Wx:_F; automatic exchange rates accumulation system 自动化汇率累集系统
Gb~q:&IUr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)5]z[sE automatic teller machine [ATM] 自动柜员机
I, ?bZ&@8 autopay 自动转帐
}eB\k,7L available assets 可用资产
i?|K+ "=D available fiscal reserve 现存财政储备
g R1X@j$_ available profit 可用利润
+n)(\k{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i 0L7`TB average 平均；平均数；海损
hW /*]7AM^ average basic salary 平均基本薪金
8l)l9;4 6 average consumer expenditure 平均消费开支；一般消费开支
b8QW^Z average cost 平均成本
E 8IWHh_ average cost of land production 增辟土地平均成本
+Cau /sPXL average daily turnover 平均每日成交额
0&EX -DbV average daily wage rate 平均每日工资率
=U@*adgw average expenditure pattern 平均开支模式
U7:~@eYy average growth rate 平均增长率
y@hd N=- average net fixed assets 固定资产平均净值
A7:
o q7b average of relatives 相对价格平均数
]`u{ ^f
average price 平均价格
z<@$$Z=0UF average propensity to consume 平均消费倾向；一般消费倾向
i*2z7M Y
average propensity to save 平均储蓄倾向；一般储蓄倾向
f+/^1~^ average rate 平均率
6bqJM# y@ average revenue 平均收入；平均收益
rhL<JTS average stock 平均库存；平均存货
2|Tt3/R n average yearly rent 平均年租
,PIdPaV-- avoidance of double taxation 避免双重课税
h8S%Q|- avoidance of tax 避税
