A:
{f((x1{HZx A share Ａ股；甲类股份
vR.=o*!% abatement of tax 减税；减扣免税额
fW~r%u
.y ABN AMRO Bank N.V. 荷兰银行
4:.yE|@h[ above-the-line expenditure 线上项目支出；经常预算支出
kO{A]LnAH above-the-line receipt 线上项目收入；经常预算收入
X=USQj\ A ABSA Asia Limited 南非联合亚洲有限公司
mHrt)0\_ absolute change 绝对数值变更
KhI g absolute expenditure 实际开支
(2RZc].M~ absolute guideline figure 绝对准则数字
;{[&&qMwU absolute interest 绝对权益
wHq*)7#h# absolute order of discharge 绝对破产解除令
>B<jR$`6@ absolute profit margin 绝对利润幅度
W&#Ps6)8 absolute value 实值；绝对值
pUutI|mt/ absolutely vested interest 绝对既得权益
g
VX absorbed cost 已吸收成本；已分摊成本
bCHJLtDQ absorption 吸收；分摊；合并
m/Ou$ absorption rate 吸收率；摊配率；分摊率
% 3d59O ACB Finance Limited 亚洲商业财务有限公司
xa5^h]o acceptable form of reciprocity 合理的互惠条件
i 2j_=X- acceptable rate 适当利率；适当汇率
HJ?p,V q5_ acceptance agreement 承兑协议
-f@~{rK.L acceptance for honour 参加承兑
&\#If: acceptor 承兑人；接受人；受票人
I(y:Td acceptor for honour 参加承兑人
ShbW[*5 accident insurance 意外保险
V]dzKNFi Accident Insurance Association of Hong Kong 香港意外保险公会
Clr~:2g \ accident insurance scheme 意外保险计划
?9'Ukw`
g accident year basis 意外年度基准
Xb6X'rY accommodation 通融；贷款
=Y
Je\745 accommodation bill 通融票据；空头票据
h}r .(MVt accommodation party 汇票代发人
U2 m86@E account balance 帐户余额；帐户结余
LfOXgn\ account book 帐簿
B*!{LjXV account collected in advance 预收款项
;) ].Dj9 account current book 往来帐簿
G`8i{3: account of after-acquired property 事后取得的财产报告
m%h I@' account of defaulter 拖欠帐目
nb::, account payable 应付帐款
]awu7}C9Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
=z`#n} v account receivable 应收帐款
M:K5r7Q!yv account receivable report 应收帐款报表
mj:X'BVA account statement 结单；帐单；会计财务报表
o|u<tuUW account title 帐户名称；会计科目
K,(37Id' accountant's report 会计师报告
Kq& b1x Accountant's Report Rules 会计师报告规则
W:
R2e2 accounting and auditing procedure 会计与审计程序；会计与核数程序
-i*{8t Accounting Arrangements 《会计安排》
RG[b+Qjn accounting basis 会计基础
qp$Td<'Y accounting by Official Receiver 破产管理署署长呈交的帐目
Qau\6p>^ Accounting Circular 《会计通告》
#~QkS_ accounting class 会计类别
xc{$=>'G accounting date 记帐日期；会计结算日期
E>>@X^ = accounting for money 款项核算
Lg FF+ z Accounting Officer 会计主任
M9so3L<N0 accounting period 会计报告期；会计期
$fZVh% accounting policy 会计政策；会计方针
w6FtDl$ accounting practice 会计惯例
P(AcDG6K accounting principle 会计准则
v d A 3 accounting record 会计记录
U? BuV accounting report 会计报告
x h|NmZg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_voU^- Accounting Society of China 中国会计学会
$0+n0*fp accounting statement 会计报表
$bSnbU < accounting system 会计制度；会计系统
&(&5ao)5 accounting transaction 会计事项；帐务交易
o^HzE;L} accounting treatment 会计处理
)vWI{Q]r accounting year 会计年度
v t8z=O accretion 增值；添加
h2~b%|Pv accrual 应计项目；应累算数目
#$k6OlK-r" accrual basis 应计制；权责发生制
xg*)o* ? accrual basis accounting 应计制会计；权责发生制会计
S 2vjjS accrue 应累算；应计
%z1y3I|`[t accrued benefit 应累算利益
$ ;~ accrued charges 应计费用
%4 9 ^S& accrued cumulative preference share dividend 应累算的累积优先股股息
))Q3;mI" accrued expenses 应累算费用
K`%{(^}. accrued interest payable 应付利息；应计未付利息
Rf*cW&}% accrued interest receivable 应收利息；应计未收利息
o}QtKf)W accrued right 累算权益
U4PnQ
K, accruing profit 应累算的利润
=VXxQ\{ accumulated fiscal reserve 累积财政储备
QxUsd F?p accumulated profit 累积利润；滚存溢利
SA3!a.*c accumulated reserve 累积储备
lO)-QE+ accumulation of surplus income 累积收益盈余
[@K#BFA acquired assets 既得资产
leY fF acquisition 收购；购置；取得
:x*#RnRr. acquisition cost 购置成本
U42B( ow acquisition expenses 购置费用
eD<Kk 4){ acquisition of 100% interest 收购全部股权
-bJC+Yn acquisition of control 取得控制权
D X|yL!4[ acquisition of fixed assets 购置固定资产
\M(#FS acquisition of shell “买壳”
Q--Hf$D]H acquisition price 收购价
F,F1 Axf act of God 天灾
U`*L` PM acting partner 执事合伙人
v fnVN@ 5 active market 买卖活跃的市场；交投畅旺的市场；旺市
..u2IdEu active partner 积极参与的合伙人
gFBMARxi active trading 交投活跃
)o51QgPy actual circulation 实际流通
#21t8 actual cost 实际成本
Dx:2/ "v actual expenditure 实际开支；实际支出
N5 ]}m:"pk actual income 实际入息；实际收入；实际收益
'UW]~ actual market 现货市场
JY6&CL`C actual price 现货价；实际价格
*(c><N actual profit 实际利润
DMeP9D actual quotation 实盘；实际价位；实际报价
^j-w^)@T actual year basis 按实际年度计算
#}y(D{z c actuals 实货
ik:fq&= actuarial investigation 精算调查
) TH~Tq: actuarial principle 精算原则
v7Q= actuarial report 精算师报告
6xfG`7Az Actuarial Society of Hong Kong 香港精算学会
"V7
SB actuarial valuation 精算师估值
B`I9 actuary 精算师
> S]_{pb ad referendum agreement 暂定协议；有待覆核的协定
d]bM,`K* 6 ad valorem duty 从价税；按值征税
H6fR6Kr4j ad valorem duty system 从价税制
!/]vt?v#^ ad valorem fee 从价费
(j*1sk ad valorem tariff 从价关税
7"|j.Yq$H{ additional allowance 额外免税额
J|Af`HJ additional amount for unexpired risk 未过期风险的额外款额
H W,2x} [ additional assessable profit 补加应评税利润
vH`m
W`= additional assessment 补加评税
aM2[<m} additional commitment 额外承担
/C: rr_4= additional commitment vote 额外承担拨款
FXF#v>& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zG%ZDH^82_ additional dependent parent allowance 供养父母额外免税额
N7}Y\1-8 additional provision 额外拨款
cbHb!L bg additional stamp duty 附加印花税
ueimTX k additional tax 补加税罚款；补加税款
yEvuTgDv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
DnY7$']"| adjudged bankrupt 被裁定破产
(txr%Z0E adjudicated bankrupt 裁定破产人
9gS.G2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
B^{87YR adjudication of bankruptcy 裁定破产；宣告破产
+ 0)zB;~7 adjudication of insolvency 裁定无力偿还债务
w
=MZi=p adjusted actual 经调整的实数；调整后的实数
R3`Rr j Z adjusted current assets 经调整的流动资产；调整后的流动资产
orU++,S4Pm adjusted figure 经调整的数字；调整后的数额
\ Gzo^w adjusted liabilities 经调整的负债；调整后的负债
Gb?O-z%8* adjusted loss 经调整的亏损；调整后的亏损
ww0m1 FzX adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
^Ko{#qbl/ adjusted profit 经调整的利润；调整后的利润
>mWu+ Nn: adjusted surplus 经调整的盈余额；调整后的盈余额
BAUo`el5 adjusted value 经调整的价值；调整后的价值
!uno!wUIYd adjustment 调整；修订；理算〔保险〕
;: 0g N|+ adjustment centre 调剂中心
slV7,4S&! adjustment lag 调整过程的时间差距；调整时差
q/ |WkV `m adjustment mechanism 调整机制
.*0`}H+_ adjustment of loss 亏损调整
\K,piCVViN adjustment process 调整过程；调整程序
+ISXyGu adjustment range 调整幅度
C/sDyv$ administered exchange rate 受管制汇率
^KK9T5H Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8N58w)%7` administration expenses 行政费用
xUG:x4Gz+ administration fee 手续费；行政费
g;M\4 o administration in bankruptcy 破产管理
*`(/wE2v] administration order 遗产管理令
A \6Q*VhK administrator 管理人；遗产管理人
JW`Kh*,~< administrator of the estate 遗产管理人
4
Ii@_r> admission of debt 债项承认书
XI rNT:h4 admission of proof 接纳债权证明
|H(Mmqgk advance 放贷款项；垫付款项；预支款项；预付款项
lvyD#|P advance account 暂支帐目；预付款帐户
J N{ xh0* advance compensation 预付补偿金
_tGR:E advance from shareholder 股东垫款
e 1k\:]6 advance pending reimbursement 预支以待日后付还
$S|2' jc advanced economy 先进经济体系
8/4Gr8 o advancement 预付；预付财产
aD5G0d?u advances warrant 垫款令
+]!`> advancing 贷出
[xVE0l*\ adverse balance 逆差
;7F|g adverse exchange 逆汇
H$
sNp\[{ advertisement addressed to shareholders 在报章刊登的致股东通告
4]\t6,Cz8 advice for collection 托收通知书
9hG+? advice of drawing 提款通知书；汇票通知书
YBX7WZCR advice of payment 付款通知
i"rrM1/r
Advisory Committee [Securities and Futures Commission]
!`VO#_TJ 谘询委员会〔证券及期货事务监察委员会〕
&M,"%w! Advisory Committee on Diversification 经济多元化谘询委员会
BBg&ZIYEh affidavit 誓章；遗产申报誓章
F [
Itq affidavit of no receipt 述明无收款的誓章
P'nbyF affiliate 联号；联营公司；附属公司
9t$%Tc#Z affiliated company 附属公司；联号；联营公司
=&- hU|ur affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q) l]TgvSe affordability 负担能力
^z[-pTY African Development Bank [AfDB] 非洲开发银行
LX
%8a^?; after-acquired property 事后取得的财产
xYMNyj~ after-hours dealing 市后交易
JMMsOA_ ] after-tax profit 税后盈利；税后利润；税后溢利
J{Z-4y agency agreement 代理协议
zn |=Q$81 agency expenses 代理机构的开支
C+WHg-l agency fee 代理费
; md{T' Agency Law 《代理法》
9u 'hCi( agent 代理人；承销人
u%#s_ R agent of company 公司代理人
IXSCYqoK agent's fee 代理人费；经纪费
GMw|@?:{ aggregate 总计；总数；总体数字
J-W, ^% aggregate amount 总款额；总额
Y=gj{]4 aggregate assets and liabilities 总体资产与负债
] c8 $% aggregate at constant price 按固定价格计算的总体数字
9iQcK&D
2 aggregate demand 总需求
RfT#kh/5 aggregate gross position 总持仓量
h&!k!Su3# aggregate limit 总限额
"~h.u aggregate of salaries tax 合计薪俸税
aBM'ROQ aggregate performance 总体表现；总体业绩
#"M ' Cs aggregate supply 总体供应
C/P,W >8 aggregate surplus 总盈余
{C%/>e2-% aggregate total 整体总额
N_vVEIO9 aggregate value 总值；合计价值
7eh|5e$@ aggregated basis 合计基准
HY]vaA` aggregated net chargeable income 合计应课税入息实额
5k`[a93T aggregation 合并计算；合计；总和
F_SkS?dB aggregation of incomes of husband and wife 夫妇入息合并计算
tVhY=X{N ? aggregation of property 财产的总和
OpwZTy}1} agio 差价；贴水
t[6 g9 e$ 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》
;+-$ =l3[a Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]|q\^k)JU 《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》
i\S } aCm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[@}{sH(#Ta 《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》
}lgqRg)F9[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X$O,L[] 4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6,'!z
?d% agreement for a settlement 授产协议
}9=\#Le~\ agreement for assignment 转让协议
O_f|R1G5z agreement for sale 售卖协议；买卖协议
/$hfd?L agreement for sale and purchase 买卖协议
`d=$9Pi agreement for the payment of interest 支付利息协议
EX>|+zYL agreement for the repayment of money 还款协议
bOCdf"!g agreement of reinsurance 再保险协议
dXh@E 7 Agricultural Bank of China 中国农业银行
1T n!.E * air passenger departure tax 飞机乘客离境税
E<3hy Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3zb;q@JV airport tax 机场税
y+RT[*bX5o alcohol duty 酒精税
VI%879Z\e alienation 让与；让渡；转让
/Q"nQSG alimony 生活费；赡养费
M* W=v All Ordinaries Index [AOI] 所有普通股指数
p[e|N;W8A all risks 全险；综合险
+w/Ax[K All Sales Record for Stock Market 《股票市场成交报告》
Ep}KIBBO Allied Capital Resources Limited 新联财务有限公司
O.=~/!( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%E7+W{?*1 allocation letter 拨款信件
US )wr allocation of fund 分配款项；预留款项
h<*l=`# allocation of profit 利润分配；溢利分配
>ta S<.G allocation warrant 拨款令
pBt/vS ad allotment 分配；配股
q[]!V0Ek10 allotment notice 股份配售通知；配股通知
$JTy`g0>x allotment of shares 股份分配
n@BE*I<" allowable 可获宽免；免税的
+1p>:cih allowable business loss 可扣除的营业亏损
0D>~uNcT} allowable expenses 可扣税的支出
}H{{ @RU allowance 免税额；津贴；备抵；准备金
1vu4}%nD allowance for debts 债项的免税额
h*h V allowance for depreciation by wear and tear 耗损折旧免税额
yXN E2K allowance for funeral expenses 殡殓费的免税额
pFSVSSQRV| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<Ebkb3_ allowance for repairs and outgoings 修葺及支出方面的免税额
hQBeM7$F_ allowance to debtor 给债务人的津贴
0$,Ag;"^? alteration of capital 资本更改
d@"eWvnlZ alternate trustee 候补受托人
-!MDYj +U amalgamation 合并
ew4 IAF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@hm %0L ambit of charges 征税范围；收费范围
TE*$NxQ 2 amended valuation 经修订的估值
0+8ThZ?n American Commodities Exchange 美国商品交易所
% _1~z[Dv American Express Bank Limited 美国运通银行
/-$`GT?l American Stock Exchange 美国证券交易所
Fm -W @ amortization 摊销
3h ";
2 amount due from banks 存放银行同业的款项
O6;>]/` amount due from banks abroad 存放海外银行同业的款项
m7kDxs(KO amount due from holding companies 控股公司欠款
U:MkA(S%c amount due from local banks 存放本港银行同业的款项
<_ */ amount due to banks 银行同业的存款
_\"P<+! amount due to banks abroad 海外银行同业的存款
N{/q
p amount due to holding companies 控股公司存款
X3]E8)645N amount due to local banks 本港银行同业的存款
|.:O$/ Tt[ amount due to outport banks 外埠银行同业的存款
%> i7A?L amount for note issue 发行纸币的款额
mo#4jtCE amount of bond 担保契据的款额
pP ?J(0Q~ amount of consideration 代价款额
T] EXm/ amount of contribution 供款数额
Sct-, K%i amount of indebtedness 负债款额
Vw9 ^otJu amount of principal of the loan 贷款本金额
N>Y`>5 amount of rates chargeable 应征差饷数额
Dt1{]~30 amount of share capital 股本额
#X"\:yN amount of sums assured 承保款额
[Z URs3q amount of variation 变动幅度
/^uvY amount of vote 拨款数额
N jq#@*>[p amount payable 应付款额
2O9dU 5b amount receivable 应收款额
R ^](X* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)gR14a analysis 分析
Lj(hk @ ancillary risk 附属风险
)dF(5,y) annual account 周年帐目；周年帐目报表；年度决算；年结
A>>@&c:( annual accounting date 年结日期
]02 l!" annual allowance 每年免税额；年积金；年度津贴；年津
1y0.tdI( annual balance 年度余额
2I ?HBz1v annual disposable income 每年可动用收入
j#&sZ$HQ4 annual estimates 周年预算
4>Uo0NfL annual fee 年费
l(=#c/f annual general meeting 周年大会
e^&YQl annual growth rate 年增率；每年增长率
um#;S; annual long-term supplement 长期个案每年补助金
92Ar0j] annual pensionable emolument 可供计算退休金的年薪
B[4y ( Im annual report 年报
$'9r=#EH Annual Report on the Consumer Price Index 《消费物价指数年报》
DGHX:Ft# annual return 周年报表；周年申报表；每年报税表格
{yt]7^ Annual Return Rules 《周年报表规则》
W %R h2l annual review of consumer prices 每年消费物价回顾
~8 pf.^,fi annual roll-forward basis 逐年延展方式
f,M$>!$V annual salary 年薪
AV d annual statement 年度报表；年度决算表
@dCu]0oNI 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
#4na>G| annuitant 年金受益人
TWx<) annuity 年金
YXI DqTA+ annuity contract 年金合约
^ ?tAt3dMI annuity on human life 人寿年金
).oqlA ! antecedent debt 先前的债项
XN=<s;U ante-dated cheque 倒填日期支票
5\=9&{WjND anticipated expenditure 预期开支
1uV_C[: anticipated net profit 预期纯利
,C&h~uRi#f anticipated revenue 预期收入
6^{ hY^Z anti-inflation measure 反通货膨胀措施
}%k"qW<Y anti-inflationary stance 反通货膨胀立场
<u2*(BM4 apparent deficit 表面赤字
fy_'K}i3k apparent financial solvency 表面偿债能力
#Z$6>
Xt apparent partner 表面合伙人
#(aROTV5a application for personal assessment 个人入息课税申请书
p6Z]oL q application of fund 资金应用
i $I|JJ J application to release as liquidator and to destruct the books of accounts and documents
/=e[(5X|O 申请免除清盘人职务及毁灭帐簿与文件
s Wavxh8A appointed actuary 委任精算师
ziH2<@ appointed auditor 委任核数师；委任审计师
j~Gu;%tq appointed trustee 委任的受托人
bq(*r:`" appointer 委任人
g=U?{<8.m apportioned pro rata 按比例分摊
X'?v8\mPK apportionment 分配；分摊
&2xYG{Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/WHhwMc! apportionment formula 分摊方程式
p Hg8(ru| apportionment of estate duty 遗产税的分摊
lh#GD"^(w& appraisal 估价；评估
uhc0,V;S appreciable growth 可观增长
G=nFs) z appreciable impact 显着影响
:!} zdeRJ appreciable increase 可观增长
/$eEj appreciation 增值；升值
E0O{5YF^T appreciation against other currencies 相对其他货币升值
FJ U)AjS~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^ w&TTo( appreciation tax 增值税
)D[xY0Y~ appropriation 拨款；拨用；拨付
}7.q[ ^oF appropriation account 拨款帐目
GU[ Cq=k Appropriation Bill 拨款法案
`=KrV#/758 appropriation-in-aid system 补助拨款办法
iT5H<uS approved assets 核准资产
0a'@J~v! approved basket stock 认可一篮子证券
~!&[;EM<bm approved budget 核准预算
A+F-r_]}db approved charitable donation 认可慈善捐款
yPQ{tS*t approved charitable institution 认可慈善机构
(B$FX<K3 approved currency 核准货币；认可货币
*e>:K$r approved estimates 核准预算
e0$mu?wd- approved estimates of expenditure 核准开支预算
w
x, ; approved overseas insurer 核准海外保险人
1| .
0]~0 approved overseas trust company 核准海外信托公司
r?X^*o9 approved pooled investment fund 核准汇集投资基金
/Hx0=I approved provident fund scheme 认可公积金计划
qFs<s<] approved provision 核准拨款
=~0XdS/1 approved redeemable share 核准可赎回股份
YD+C1*c! approved regional stock 认可地区性证券
YKx0Zs approved retirement scheme 认可退休金计划
[ThzLk#m approved subordinated loan 核准附属贷款
bs`/k&' arbitrage 套戥；套汇；套利
.8 6..1 arbitrageur 套戥者；套汇者
A.h?#%TLL arbitrary amount 临时款项
Xj@Kt|&`k arrangement 措施；安排；协定
]yIy~V arrears 欠款
wlpbfO e/ arrears of pay 欠付薪酬
):|)/ZiC' arrears of revenue 逾期未收税款；逾期未收的帐项
?Jr<gn^D articles of association 组织章程；组织细则；组织章程细则
/N^+a-.Qd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
zp9 ?Ia ascertainment of profit 确定利润
o>*{5>#k' "Asia Clear" “亚洲结算系统”
]_pL79y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7>~iS@7GV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5:PZ=jPR Asian Development Fund [ADF] 亚洲发展基金
B}FF |0< Asian dollar bond 亚洲美元债券
z::2O/ho Asian dollar market 亚洲美元市场
C=b5[, UCB Asian dollar rate 亚洲美元利率
785iY865 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r9t{/})A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*FE<'+% asked price 沽盘；喊价；索价；卖方报价
[ho 'Pc3A< assessable income 应评税入息
XM 7zA^- assessable loss 应评税亏损
WcJ{} V9 assessable profit 应评税利润
tV,zz;* Oe assessable value 应评税值
y@O r2b O# assessed profit 估定利润
'q -h
kN assessed value 经评估价值
tQ|I$5jNJ assessment 评税；评定；估价；评税单
Y~:7l5C assessment number 评税编号；估价编号
kL3=7t^ 1 assessment of additional tax 补加税评税
&
vIKN GJ^ assessment of performance 业绩评估；实绩评价
a,E;R$[! Assessor 评税主任
jCl[!L5/1 asset price bubbles 资产价格泡沫
Lg nGqIlx asset-backed securities 具资产保证的证券
w:N2
x I assets accretion 资产增值
37[C^R!1c assets and liabilities 资产与负债
Uy_= #&jg assets betterment statement 资产递增表；资产改进表
2~4C5@SxL assets lending 实物放款；有抵押贷款
gJ7$G3&oZg assets of the company passing on the death 死者去世时转移的公司资产
#RD%GLY assets pledged as security for liabilities 用作负债抵押的资产
;'Q{ ywr assets portfolio 资产投资组合
(j /O=$mJ assets price 资产价格
Fi`:G} assets quality 资产质素
z[rB/ |2 assets realization 资产变现
o99 a =x6 assets refinancing arrangement 资产再集资安排
*o#`l H assets securitization 资产证券化
\wCL)t.cX assets situated outside Hong Kong 在香港以外地方的资产
\*N1i`99 assets stripping 削减资产；拆卖资产
=e+go
]87x assets value 资产值
B dKwWgi+a assignee 承让人
**"P A8 assignment 转让；转让书；转让契
@hvq,[ assignment of interest 权益转让
w&gH mi assignment of letters patent and trade mark 专利证书及商标转让
;uDFd04w
[ assignment of property 物业转让；物业转让书
+W1rm$Q assignment right 转让权
k8JPu"R assignor 转让人
9x1Dyz 2?F associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z4!3I@yZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|eqDT ,4 associate member 附属会员
r=`>'3
} x associated body corporate 相联法人团体
8B+uNN~%] associated company 相联公司；联属公司
?.s*)n associated corporation 相联法团
nr^p H. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[Wh 43Z 公认会计师公会〔英国〕
8HOmWQS Association of Futures Exchange Brokers 香港期货经纪协会
a~|ge9?
( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E$wB bm association of underwriters 承保人组织
h CiblM assumption of control 接管
%xRS9A 4 assurance 担保；保险；转易；转易书
^n]s}t}csV assurance of interest 权益的转易
l rzW H0Q at 19XX price 按一九ＸＸ年价格计算
|H 4'*NP" at a discount 按赔价计算；按贴水价格计算；打折扣
meWAm?8RI at a premium 按溢价计算；按升水价格计算
KOQTvJ_# at call 通知付款；按通知
Bz{
g4!ku at constant market price 按固定市价计算
/b|sv$BN at constant price 按固定价格计算
[ZbK)L+_ at cost 按成本计算
&)l:m. at current market price 按当时市价计算；按现时市价计算
c>Se Onf at current price 按当时价格计算；按现时价格计算
;GAYcVB at factor cost 按要素成本计算；按生产要素成本计算
W#[!8d35$ at money-of-the-day price 按付款当日价格计算
f/x "yUq at or better 按指定或较佳价位〔买卖指令〕
1 W u at par 按面值计算；平价
SMyg=B\x?7 at sight 见票即付
1dcy+ !> at the close 按收市盘
2&m7pcls at the opening 按开市盘
L7- nPH attestation 见证；见证条款
nM`) `!/ at-the-money option 平价期权
A
M2M87{t attorney 受权人；受托代表人
-,dQ&Qf? attornment 新拥有人承认书
7E95" B&w attributable profit 可归属利润
R;o_ * attributable share value 可归属股份价值
dc)Gk Auckland Stock Exchange 奥克兰证券交易所
_+En%p.m auction 拍卖
)R4<*
/C:w auctioneer 拍卖商
:m\KQ1sq audit 审计；核数
u_B SWhiW Audit Commission 审计署
[XXN0+ / Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
W<Lrfo&=Y] 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〕
g$ b *# audit review 帐目审查
.IXwa, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y#+o*(=fRE audited account 审计帐目；经审计的帐目
? la_ +;m audited annual account 经审计的周年帐目
f#5JAR audited balance sheet 经审计的资产负债表
8=~>B@' auditor 核数师；核数主任；审计师
w%;'uN_ auditor's certificate 核数师证明书；审计师证明书
5[_8N{QC; auditor's report 核数师报告；审计师报告
o1Ln7r. Aussie bond 澳元债券
zTLn*? austerity budget 紧缩预算
Sg-xm+iSDt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|BW, pT Australia All Ordinaries Index 澳洲所有普通股票指数
S2)S/ nf Australian Dollar [AUD] 澳元
_ LNPB$P Australian Options Market 澳大利亚期权市场
%j@FZ
)a[ Australian Securities Commission 澳洲证券事务监察委员会
^&iV %vQ[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u*{ _WL[( Australian Stock Exchange 澳大利亚证券交易所
.a *$WGb Austrian Schilling [ATS] 奥地利先令
1'
m
$_ authentication 认证；鉴证
} Kt?0 authority to purchase 委托购买证；委购书
%5%Wo(W' authorization 认可；核准；授权；授权书
8:xo ~Vc authorization by direction 指示授权
pC-OZ 0 authorization by instruction 指令授权
=f!M=D authorization by warrant 令状授权
__j8 jEV authorization of unit trust 单位信托的认可
nY)Pxahm 7 authorized agent 指定代理人
`Tj}4f authorized capital 法定资本
3;NRW+ authorized clerk 出市员
jhv1 D' >6 authorized dealer 认可交易商
c qx1NWlY authorized financial institution 认可财务机构
}=a4uCE authorized fund 认可基金
`Ny8u")= authorized fund house 获授权的基金公司；认可基金公司
1 1CJT authorized institution 认可机构
s? k[_|)! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/ JB4 #i7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)*h~dx_c m authorized insurer 获授权保险人；获认可承保人
9#ft;c authorized investment 特准投资项目
$x;h[,y
authorized person 获授权人
$sZHApJV+ authorized representative 获授权代表
* a!!(cZZ authorized share capital 法定股本
dn_OfK automated quotation system 自动报价系统
8n5nHne Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
aUK4{F ; 自动交易系统〔香港期货交易所有限公司〕
"\ ;wMR{ automatic adjustment mechanism 自动调整机制
Bq@wS\W>b} automatic adjustment system 自动调整系统
_eV n#!| Automatic Clearing House 自动票据交换所
'qAfei'] automatic exchange rates accumulation system 自动化汇率累集系统
r%d 11[z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!T#y r) automatic teller machine [ATM] 自动柜员机
p ^P y, autopay 自动转帐
OPW"AB J available assets 可用资产
,<b|@1\ k available fiscal reserve 现存财政储备
_~Vz+nT available profit 可用利润
~uadivli Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S7{.liHf average 平均；平均数；海损
% V pBB average basic salary 平均基本薪金
nM-SDVF M average consumer expenditure 平均消费开支；一般消费开支
8"mW !M average cost 平均成本
D^55:\4( average cost of land production 增辟土地平均成本
W"(`n4hi3 average daily turnover 平均每日成交额
pm~;:#z7
average daily wage rate 平均每日工资率
N+qLxk average expenditure pattern 平均开支模式
yB%)D0 average growth rate 平均增长率
^G&D4uZ average net fixed assets 固定资产平均净值
?K { 1S average of relatives 相对价格平均数
-WvgK"k average price 平均价格
e8mbEC(AK average propensity to consume 平均消费倾向；一般消费倾向
^!o}>ls[' average propensity to save 平均储蓄倾向；一般储蓄倾向
(M,VwwN average rate 平均率
Ir"Q%>K0f average revenue 平均收入；平均收益
m\M+pjz average stock 平均库存；平均存货
o MkY#<Q} average yearly rent 平均年租
3n(gfQo-o avoidance of double taxation 避免双重课税
~h0BT(p/ avoidance of tax 避税
