A:
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;tN`{M A share Ａ股；甲类股份
7wZKK0;T abatement of tax 减税；减扣免税额
9 Z4H5!:( ABN AMRO Bank N.V. 荷兰银行
P ^D\znv c above-the-line expenditure 线上项目支出；经常预算支出
}3QEclZr above-the-line receipt 线上项目收入；经常预算收入
2"13!s ABSA Asia Limited 南非联合亚洲有限公司
WyO10yvR absolute change 绝对数值变更
h>fY'r)DAx absolute expenditure 实际开支
`" absolute guideline figure 绝对准则数字
z;Kyg} absolute interest 绝对权益
aiz_6@Qfz* absolute order of discharge 绝对破产解除令
$L3UDX+F absolute profit margin 绝对利润幅度
] @Iz Jz"R absolute value 实值；绝对值
['{mW4 i absolutely vested interest 绝对既得权益
]r| X[9 absorbed cost 已吸收成本；已分摊成本
rFGbp8(2 absorption 吸收；分摊；合并
%kyvt t absorption rate 吸收率；摊配率；分摊率
!x&/M*nBE ACB Finance Limited 亚洲商业财务有限公司
-MeGJX:^I acceptable form of reciprocity 合理的互惠条件
y V_aza acceptable rate 适当利率；适当汇率
mhVSZhx| acceptance agreement 承兑协议
\]GBd~i< acceptance for honour 参加承兑
CGPPo;Rj K acceptor 承兑人；接受人；受票人
>NK*$r8 acceptor for honour 参加承兑人
eR =P accident insurance 意外保险
r
5:DIA! Accident Insurance Association of Hong Kong 香港意外保险公会
=M>pL+# accident insurance scheme 意外保险计划
gP? pfFhG accident year basis 意外年度基准
K&\xb T accommodation 通融；贷款
7]62=p2R accommodation bill 通融票据；空头票据
MoavA
3` accommodation party 汇票代发人
7<=xc'*8t account balance 帐户余额；帐户结余
oBpHmMzA account book 帐簿
4Y;z46yM% account collected in advance 预收款项
iJT_*,P^ account current book 往来帐簿
)Z,O*u* account of after-acquired property 事后取得的财产报告
g>cp; co9g account of defaulter 拖欠帐目
=:uK$>[ account payable 应付帐款
X=8y$Yy account payee only [A/C payee only] 只可转帐；存入收款人帐户
}f/ 1 account receivable 应收帐款
)|zLjF$ account receivable report 应收帐款报表
Etj@wy/E account statement 结单；帐单；会计财务报表
2ntL7F<ow account title 帐户名称；会计科目
+ 7.\>Ucq` accountant's report 会计师报告
&iORB Accountant's Report Rules 会计师报告规则
wL\OAM6 R accounting and auditing procedure 会计与审计程序；会计与核数程序
"@#^/m) Accounting Arrangements 《会计安排》
Rq |7$O5 accounting basis 会计基础
> ;LX y accounting by Official Receiver 破产管理署署长呈交的帐目
M2l0x @| Accounting Circular 《会计通告》
iP)`yB5 ` accounting class 会计类别
i l|e5TD^ accounting date 记帐日期；会计结算日期
)w4i0Xw^C: accounting for money 款项核算
~+
Mp+gE Accounting Officer 会计主任
-XRn%4EX? accounting period 会计报告期；会计期
j
Jt"= accounting policy 会计政策；会计方针
Op0n.\>
accounting practice 会计惯例
p(=}Qqdr8 accounting principle 会计准则
Cjc>0)f&. accounting record 会计记录
AY<(`J{ accounting report 会计报告
H`d595<=i; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fh,kbn==r? Accounting Society of China 中国会计学会
4YX/= accounting statement 会计报表
1DLAfsLlj accounting system 会计制度；会计系统
n@[_lNa4GD accounting transaction 会计事项；帐务交易
_3~ /Z{z8 accounting treatment 会计处理
@G,pM: t accounting year 会计年度
;UUpkOQO( accretion 增值；添加
`ECY:3"$KA accrual 应计项目；应累算数目
h}0}g]IUx accrual basis 应计制；权责发生制
Pu>jECcz accrual basis accounting 应计制会计；权责发生制会计
PDQEI55 accrue 应累算；应计
ut
j7"{'k| accrued benefit 应累算利益
QP>tu1B| accrued charges 应计费用
6Ft?9
B(F: accrued cumulative preference share dividend 应累算的累积优先股股息
KTtB!4by
accrued expenses 应累算费用
&tVIl$e
accrued interest payable 应付利息；应计未付利息
B! +rO~ accrued interest receivable 应收利息；应计未收利息
! $n@- accrued right 累算权益
7M8oI.?C| accruing profit 应累算的利润
p+7G accumulated fiscal reserve 累积财政储备
<$z6:4uN_ accumulated profit 累积利润；滚存溢利
00SYNG! accumulated reserve 累积储备
G." )Bg accumulation of surplus income 累积收益盈余
#ME!G/ acquired assets 既得资产
6;: z?Q acquisition 收购；购置；取得
,Iv eKk5W acquisition cost 购置成本
^yLhL ^ Y acquisition expenses 购置费用
d vAG}< acquisition of 100% interest 收购全部股权
@vZeye acquisition of control 取得控制权
6b2Z}B acquisition of fixed assets 购置固定资产
4%B0H> acquisition of shell “买壳”
&=^YN"=Z acquisition price 收购价
TUBpRABH act of God 天灾
lf w| Q@ acting partner 执事合伙人
x{O) n active market 买卖活跃的市场；交投畅旺的市场；旺市
S;0z%$y active partner 积极参与的合伙人
**V8a-@ active trading 交投活跃
/8#e < p actual circulation 实际流通
aPdEEqc\l actual cost 实际成本
< 78*-Ob actual expenditure 实际开支；实际支出
u\{MQB{T actual income 实际入息；实际收入；实际收益
skm ~~JM^ actual market 现货市场
1oc@]0n actual price 现货价；实际价格
\ 5.nr*5 actual profit 实际利润
Cnr=1E= actual quotation 实盘；实际价位；实际报价
w}]BJ<C actual year basis 按实际年度计算
Bs `mzA54 actuals 实货
0GlQWRa actuarial investigation 精算调查
aU F{57,< actuarial principle 精算原则
(%c&Km7K actuarial report 精算师报告
|< Y~\ | Actuarial Society of Hong Kong 香港精算学会
uO>x"D5tZ: actuarial valuation 精算师估值
l 88n*O actuary 精算师
9Af nMD ad referendum agreement 暂定协议；有待覆核的协定
K?nQsT;3p ad valorem duty 从价税；按值征税
R; w$_1 ad valorem duty system 从价税制
-^)<FY\ ad valorem fee 从价费
3:O| p[2)L ad valorem tariff 从价关税
Sp6==(:. additional allowance 额外免税额
u/<ZGW(&s( additional amount for unexpired risk 未过期风险的额外款额
w~_ycY.e additional assessable profit 补加应评税利润
g:O/~L0Xb additional assessment 补加评税
`YUeVz>q? additional commitment 额外承担
_ &(L{cFx6 additional commitment vote 额外承担拨款
@~Ys*]4U E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
JMk2OK {0 additional dependent parent allowance 供养父母额外免税额
QLU <%w:B additional provision 额外拨款
? H!jKX additional stamp duty 附加印花税
TMD\=8Na additional tax 补加税罚款；补加税款
a x)J!I18 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y4! :l=E^ adjudged bankrupt 被裁定破产
E,F^!4 rJ$ adjudicated bankrupt 裁定破产人
2}7 _Y6RS* adjudication fee 裁定费；评定印花税额手续费；评估契据费
fs yVu|G adjudication of bankruptcy 裁定破产；宣告破产
=`*@OJHH adjudication of insolvency 裁定无力偿还债务
:IU<A G6 adjusted actual 经调整的实数；调整后的实数
H
"Io!{aKU adjusted current assets 经调整的流动资产；调整后的流动资产
@{U UB=}9 adjusted figure 经调整的数字；调整后的数额
"N ">RjJ" adjusted liabilities 经调整的负债；调整后的负债
>Tjl?CS adjusted loss 经调整的亏损；调整后的亏损
</Y(4Xwf= 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
n&o"RE 0~0 adjusted profit 经调整的利润；调整后的利润
&^K(9 " adjusted surplus 经调整的盈余额；调整后的盈余额
R :(i}g<3 adjusted value 经调整的价值；调整后的价值
1JU j e adjustment 调整；修订；理算〔保险〕
=f H5 r_n adjustment centre 调剂中心
]%I\FefT adjustment lag 调整过程的时间差距；调整时差
PjX V.gz adjustment mechanism 调整机制
F Z RnIg adjustment of loss 亏损调整
"+4Jmf9 adjustment process 调整过程；调整程序
*zN~x(0{E adjustment range 调整幅度
qdy(C^(fa administered exchange rate 受管制汇率
#_x5-?3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.I EHjy\+ administration expenses 行政费用
_;0RW administration fee 手续费；行政费
+} 1zw< administration in bankruptcy 破产管理
M%la@2SK= administration order 遗产管理令
Ywv\9KL administrator 管理人；遗产管理人
6$:Q]zR#'H administrator of the estate 遗产管理人
x#&_/oqAk admission of debt 债项承认书
2LR y/ah admission of proof 接纳债权证明
I^ ( pZ9 advance 放贷款项；垫付款项；预支款项；预付款项
Z*f%R\u advance account 暂支帐目；预付款帐户
l`l6Y>c*] advance compensation 预付补偿金
_ 68vSYr advance from shareholder 股东垫款
+c!HXX advance pending reimbursement 预支以待日后付还
'(C+qwdRv advanced economy 先进经济体系
KAD2_@l advancement 预付；预付财产
1ig*Xp[ advances warrant 垫款令
]Jm\k'u[ advancing 贷出
9d^m 7}2 adverse balance 逆差
Fbu4GRgJ3 adverse exchange 逆汇
Dq<DW2It> advertisement addressed to shareholders 在报章刊登的致股东通告
iZiT/#, H2 advice for collection 托收通知书
Z3YKG{g advice of drawing 提款通知书；汇票通知书
^`i z%^ advice of payment 付款通知
1kpw*$P0 Advisory Committee [Securities and Futures Commission]
nA_ 'j l 谘询委员会〔证券及期货事务监察委员会〕
0{%@"Fb0O Advisory Committee on Diversification 经济多元化谘询委员会
ME0u|_dPjz affidavit 誓章；遗产申报誓章
ny qX\m - affidavit of no receipt 述明无收款的誓章
vV$t`PEY affiliate 联号；联营公司；附属公司
uq-`1m } affiliated company 附属公司；联号；联营公司
`JDZR:bMaT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l1lYb;C affordability 负担能力
Cw(yp u African Development Bank [AfDB] 非洲开发银行
P (7Q8i' after-acquired property 事后取得的财产
f OR9 N/ after-hours dealing 市后交易
Y$"m*0 after-tax profit 税后盈利；税后利润；税后溢利
Q|{b8K agency agreement 代理协议
\b $p H agency expenses 代理机构的开支
%L]sQq, agency fee 代理费
41d+z>a] Agency Law 《代理法》
_ V1:' T8 agent 代理人；承销人
,{S $&g* agent of company 公司代理人
n{M Th_C4n agent's fee 代理人费；经纪费
b?KdR5 aggregate 总计；总数；总体数字
/;Hq v`X7 aggregate amount 总款额；总额
ebJTrh <{ aggregate assets and liabilities 总体资产与负债
Ri`6X_x U aggregate at constant price 按固定价格计算的总体数字
!*~QB4\2b aggregate demand 总需求
i.W* Go+ aggregate gross position 总持仓量
jlF3LK)9q aggregate limit 总限额
&}Wi@;G]2 aggregate of salaries tax 合计薪俸税
7- LjBlH aggregate performance 总体表现；总体业绩
C{^I} p aggregate supply 总体供应
,9jk<)m]L aggregate surplus 总盈余
dL+yd0 b* aggregate total 整体总额
D6?h
6`J aggregate value 总值；合计价值
o[ks-C>jw aggregated basis 合计基准
gI2'[OU aggregated net chargeable income 合计应课税入息实额
cMT:Ij]; aggregation 合并计算；合计；总和
`W@jo~ y< aggregation of incomes of husband and wife 夫妇入息合并计算
Zqe$S
+u aggregation of property 财产的总和
^&mrY [;S agio 差价；贴水
O/Hj-u6&A 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》
j #:
ARb Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s:xJ }Ll 《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》
8N"WKBj|_d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\}.bTca 《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》
CEw%_U@8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
" 62g!e}!c 《香港政府和大韩民国政府关于相互促进和保护投资协定》
oxeu%wj_ agreement for a settlement 授产协议
wzx V)1jT agreement for assignment 转让协议
`@1e{ ?$ agreement for sale 售卖协议；买卖协议
y>E:]#F agreement for sale and purchase 买卖协议
hO3
q|SL agreement for the payment of interest 支付利息协议
wy:Gy9\ agreement for the repayment of money 还款协议
3o>JJJ=] agreement of reinsurance 再保险协议
g| 3bM Agricultural Bank of China 中国农业银行
t, /8U air passenger departure tax 飞机乘客离境税
%vZHHBylu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&v;fK$=2C airport tax 机场税
]v>[r?X#V alcohol duty 酒精税
<+
[N* alienation 让与；让渡；转让
"HqmS alimony 生活费；赡养费
F|m &n& All Ordinaries Index [AOI] 所有普通股指数
Z]DZ :dF all risks 全险；综合险
M1NdlAAf All Sales Record for Stock Market 《股票市场成交报告》
^;s/4 Allied Capital Resources Limited 新联财务有限公司
z>,t P all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_fY9u2Y allocation letter 拨款信件
ey9hrR MR allocation of fund 分配款项；预留款项
jwLZC allocation of profit 利润分配；溢利分配
9a]o?>`E allocation warrant 拨款令
k%Tp9x$ allotment 分配；配股
?#&[1.= u allotment notice 股份配售通知；配股通知
owA8hGF allotment of shares 股份分配
TTa3DbF p% allowable 可获宽免；免税的
,3 8M6yD allowable business loss 可扣除的营业亏损
YG= :lf allowable expenses 可扣税的支出
hPG@iX|V allowance 免税额；津贴；备抵；准备金
w<h8`K`3 allowance for debts 债项的免税额
L.-qTh ^P allowance for depreciation by wear and tear 耗损折旧免税额
jP}Ry=V/ allowance for funeral expenses 殡殓费的免税额
os;9 4yd ) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
HfH_jnR* allowance for repairs and outgoings 修葺及支出方面的免税额
"O$WfpKX allowance to debtor 给债务人的津贴
gs i2 alteration of capital 资本更改
VE*`J i alternate trustee 候补受托人
[X]hb7-&
amalgamation 合并
kRw Y# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y?K?*`Pkc1 ambit of charges 征税范围；收费范围
37 ?X@@Z= amended valuation 经修订的估值
>jTiYJI_M American Commodities Exchange 美国商品交易所
A-L)2.M American Express Bank Limited 美国运通银行
d
{ P $}b American Stock Exchange 美国证券交易所
daSx^/$R amortization 摊销
+.^pAz U}R amount due from banks 存放银行同业的款项
D(|+z-}M amount due from banks abroad 存放海外银行同业的款项
FGc#_4SiL amount due from holding companies 控股公司欠款
ZR)M< *$ amount due from local banks 存放本港银行同业的款项
@~7au9.V=X amount due to banks 银行同业的存款
)`Qr=DIsW amount due to banks abroad 海外银行同业的存款
`\ IaeMvo amount due to holding companies 控股公司存款
doX`NbA amount due to local banks 本港银行同业的存款
%$)Sz[= amount due to outport banks 外埠银行同业的存款
zZ51jA9x amount for note issue 发行纸币的款额
,d.5K*?aI amount of bond 担保契据的款额
x+%> 2qgj" amount of consideration 代价款额
!P=L0A` amount of contribution 供款数额
8~.8"gQ amount of indebtedness 负债款额
=1! .g"0 amount of principal of the loan 贷款本金额
9Ou}8a?m"
amount of rates chargeable 应征差饷数额
fU%Mz\t amount of share capital 股本额
[;-;{
*{G amount of sums assured 承保款额
?l
@=}WN amount of variation 变动幅度
t(.vX amount of vote 拨款数额
AhjCRYk+ amount payable 应付款额
0/z$W.! amount receivable 应收款额
#\x y,C'Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EUgKJ =jw analysis 分析
/=#~ 8 ancillary risk 附属风险
?TW? 2+ annual account 周年帐目；周年帐目报表；年度决算；年结
,*x/L?. Z! annual accounting date 年结日期
i"DyX Irk2 annual allowance 每年免税额；年积金；年度津贴；年津
1`Bhis9X8 annual balance 年度余额
/a-s9< annual disposable income 每年可动用收入
5yV>-XT+- annual estimates 周年预算
+zo\#8*0MF annual fee 年费
?e+y7K }"] annual general meeting 周年大会
o:a s}7/^ annual growth rate 年增率；每年增长率
DmB?.l- annual long-term supplement 长期个案每年补助金
*|L;&XM&/ annual pensionable emolument 可供计算退休金的年薪
2*n~r annual report 年报
*'{9(Oj Annual Report on the Consumer Price Index 《消费物价指数年报》
rJ6N'vw> annual return 周年报表；周年申报表；每年报税表格
7}&vEc@w& Annual Return Rules 《周年报表规则》
H2+Ijn19E annual review of consumer prices 每年消费物价回顾
'XYjo& w annual roll-forward basis 逐年延展方式
i{HzY[ annual salary 年薪
M4d4b annual statement 年度报表；年度决算表
a`C2:Z23(# 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
nU2w\(3| annuitant 年金受益人
{e[~ 1]j3 annuity 年金
;__k*<+{. annuity contract 年金合约
\K
Kt& bKL annuity on human life 人寿年金
.NF3dC\ antecedent debt 先前的债项
J~ z00p`E ante-dated cheque 倒填日期支票
f/,8sGkX; anticipated expenditure 预期开支
x IL]Y7HWM anticipated net profit 预期纯利
[ raj:
7yQ anticipated revenue 预期收入
h}oV)z6 anti-inflation measure 反通货膨胀措施
{k'$uW ` anti-inflationary stance 反通货膨胀立场
P vxU. apparent deficit 表面赤字
9m%+ 6#| apparent financial solvency 表面偿债能力
Q$yQ ^ mG apparent partner 表面合伙人
{Sc*AE&Y application for personal assessment 个人入息课税申请书
R?2T0^0 application of fund 资金应用
iVM% ]\ application to release as liquidator and to destruct the books of accounts and documents
WBD"d<>' 申请免除清盘人职务及毁灭帐簿与文件
%w3tzE1Hq appointed actuary 委任精算师
xu'b@G}12 appointed auditor 委任核数师；委任审计师
@ Ps 1. appointed trustee 委任的受托人
i)]^b{5nyB appointer 委任人
A_.}- dzF apportioned pro rata 按比例分摊
.;:dG apportionment 分配；分摊
'@5"p. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LdX'V]ITh apportionment formula 分摊方程式
reNUIDt/c apportionment of estate duty 遗产税的分摊
qcBamf appraisal 估价；评估
L^ U.h appreciable growth 可观增长
z{U^j:A appreciable impact 显着影响
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"(&__ appreciable increase 可观增长
[XNDYaF8 appreciation 增值；升值
msZ 3%L appreciation against other currencies 相对其他货币升值
8;(3fSNC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%^;rYn3 appreciation tax 增值税
RJD (c #r$ appropriation 拨款；拨用；拨付
Y0o{@)Y: appropriation account 拨款帐目
G4n-}R&' Appropriation Bill 拨款法案
!<0 `c appropriation-in-aid system 补助拨款办法
)JR& approved assets 核准资产
A+"'8%o9} approved basket stock 认可一篮子证券
,mE}#cyY approved budget 核准预算
rJC u6 approved charitable donation 认可慈善捐款
B5#>ieM* approved charitable institution 认可慈善机构
Rw`64 L_ approved currency 核准货币；认可货币
~Z ;.n p(T approved estimates 核准预算
G;^,T/q47 approved estimates of expenditure 核准开支预算
O|&SL03Z8 approved overseas insurer 核准海外保险人
" 8g\UR"[ approved overseas trust company 核准海外信托公司
?;
tz approved pooled investment fund 核准汇集投资基金
xyi4U(; approved provident fund scheme 认可公积金计划
{6>:= ?7]R approved provision 核准拨款
f2i9UZ$=e! approved redeemable share 核准可赎回股份
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9-~4 approved regional stock 认可地区性证券
|h2=9\:] approved retirement scheme 认可退休金计划
3 E!F8GZ approved subordinated loan 核准附属贷款
249DAjn+ arbitrage 套戥；套汇；套利
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236 a\: arbitrageur 套戥者；套汇者
Ev1gzHd! i arbitrary amount 临时款项
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qr< arrangement 措施；安排；协定
6=jL2cqx arrears 欠款
tx}=c5 arrears of pay 欠付薪酬
S+-V16{i arrears of revenue 逾期未收税款；逾期未收的帐项
NV;T*I8O articles of association 组织章程；组织细则；组织章程细则
V6r*fEhrT_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}_9yemP ascertainment of profit 确定利润
I\$?'q> "Asia Clear" “亚洲结算系统”
0Q:l,\lY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(Cbm*VL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ePiZHqIsv/ Asian Development Fund [ADF] 亚洲发展基金
'2ACZcjDSv Asian dollar bond 亚洲美元债券
8 >!-|VSn Asian dollar market 亚洲美元市场
#c`/ f6z Asian dollar rate 亚洲美元利率
.N Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;^ YpQP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
88A,ll % asked price 沽盘；喊价；索价；卖方报价
7J5Y zu)D assessable income 应评税入息
D]+@pK b assessable loss 应评税亏损
eVGW4b assessable profit 应评税利润
r/RX |M assessable value 应评税值
.}i Re}= assessed profit 估定利润
jluv} *If assessed value 经评估价值
sn yA assessment 评税；评定；估价；评税单
!.w|+-JKO assessment number 评税编号；估价编号
G-Zn-I assessment of additional tax 补加税评税
dG} *M25 assessment of performance 业绩评估；实绩评价
:<,tGYg/! Assessor 评税主任
nSq$,tk( asset price bubbles 资产价格泡沫
->J5|c# asset-backed securities 具资产保证的证券
FQ]5W |e assets accretion 资产增值
'2m"ocaf assets and liabilities 资产与负债
@ [j%V ynf assets betterment statement 资产递增表；资产改进表
-;GB Xq assets lending 实物放款；有抵押贷款
<|VV8r93 assets of the company passing on the death 死者去世时转移的公司资产
dX DuO assets pledged as security for liabilities 用作负债抵押的资产
E{[>j'dwc assets portfolio 资产投资组合
{ &pBy assets price 资产价格
&IkHP/ assets quality 资产质素
kvam`8SeL assets realization 资产变现
VaTA|=[; assets refinancing arrangement 资产再集资安排
pm:# @sl assets securitization 资产证券化
*)Pb-c assets situated outside Hong Kong 在香港以外地方的资产
[m9=e-KS$Q assets stripping 削减资产；拆卖资产
^*WO*f>y assets value 资产值
cxnEcX\ assignee 承让人
HUx -8< ws assignment 转让；转让书；转让契
? nD]p! assignment of interest 权益转让
h{CyYsQ assignment of letters patent and trade mark 专利证书及商标转让
&&te(DC\ assignment of property 物业转让；物业转让书
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3 assignment right 转让权
Wfh+D[^ assignor 转让人
>S:+&VN`M associate 有联系的人；有关连人士；相联者；合伙人；联系人
4J$dG l#f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kS) |oU K associate member 附属会员
R5fZ }C7 associated body corporate 相联法人团体
36yIfC, associated company 相联公司；联属公司
M3 H^s_ associated corporation 相联法团
lF)k4
+M Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@0iXqM#jH 公认会计师公会〔英国〕
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@{<?[ Association of Futures Exchange Brokers 香港期货经纪协会
Lg+cHaA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Fj1'z5$ association of underwriters 承保人组织
+$B#] , assumption of control 接管
USbFUHdDc assurance 担保；保险；转易；转易书
tdnd~ WSR assurance of interest 权益的转易
y_{v&AGmgm at 19XX price 按一九ＸＸ年价格计算
> @q4Uez at a discount 按赔价计算；按贴水价格计算；打折扣
uar[D|DcD" at a premium 按溢价计算；按升水价格计算
w K Je^7 at call 通知付款；按通知
5} 1qo7; at constant market price 按固定市价计算
jW]Fx:mQi at constant price 按固定价格计算
_ Z z ne at cost 按成本计算
Z^GXKOeq at current market price 按当时市价计算；按现时市价计算
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,7vMO at current price 按当时价格计算；按现时价格计算
Ir3|PehB at factor cost 按要素成本计算；按生产要素成本计算
opqf)C at money-of-the-day price 按付款当日价格计算
YG>6;g)Zm at or better 按指定或较佳价位〔买卖指令〕
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"`f~s\G at par 按面值计算；平价
}62Q{>` at sight 见票即付
avxI%% | at the close 按收市盘
'o-J)+oa at the opening 按开市盘
n2&M?MGX attestation 见证；见证条款
]VK9d;0D at-the-money option 平价期权
)|<g\>/ attorney 受权人；受托代表人
PF: E{ _~ attornment 新拥有人承认书
kI/%|L%6 D attributable profit 可归属利润
M[KYt"v attributable share value 可归属股份价值
' g Fewo Auckland Stock Exchange 奥克兰证券交易所
{fu[&@XV auction 拍卖
[3io6XG x@ auctioneer 拍卖商
s:Z1
ZAxv audit 审计；核数
WvWZzlw Audit Commission 审计署
[,q^\T Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/G#W /Q 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〕
gYfO a`k audit review 帐目审查
M pLn) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h]?[}& audited account 审计帐目；经审计的帐目
H9rZWc"* audited annual account 经审计的周年帐目
k1M?6TW & audited balance sheet 经审计的资产负债表
$ 7uxReFZR auditor 核数师；核数主任；审计师
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; auditor's certificate 核数师证明书；审计师证明书
a: [m; auditor's report 核数师报告；审计师报告
v{TI SgZ Aussie bond 澳元债券
'pl){aL`@u austerity budget 紧缩预算
g<N3 L [ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;q" ,Bs Australia All Ordinaries Index 澳洲所有普通股票指数
&^@IAjxn Australian Dollar [AUD] 澳元
gBXJ/BW$y Australian Options Market 澳大利亚期权市场
u^&,~n@n7 Australian Securities Commission 澳洲证券事务监察委员会
9Q*zf@w Australian Society of Certified Practising Accountants 澳洲执业会计师公会
X>VxE/ Australian Stock Exchange 澳大利亚证券交易所
-vBk ,;^> Austrian Schilling [ATS] 奥地利先令
9/L J tM authentication 认证；鉴证
>?0 f>I%\ authority to purchase 委托购买证；委购书
/ S)&d N` authorization 认可；核准；授权；授权书
h*? /[XY authorization by direction 指示授权
VWcR@/3 authorization by instruction 指令授权
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W\s authorization by warrant 令状授权
2[$` ]{U authorization of unit trust 单位信托的认可
Vr%!rQ authorized agent 指定代理人
fIcra authorized capital 法定资本
sBD\;\I authorized clerk 出市员
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=~rIKN authorized dealer 认可交易商
^LJ?GJ$g authorized financial institution 认可财务机构
k84 JDPu# authorized fund 认可基金
~`x<;Ts authorized fund house 获授权的基金公司；认可基金公司
<IL$8a authorized institution 认可机构
B$cx
'_zF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wXxk+DV@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2d Px s:8& authorized insurer 获授权保险人；获认可承保人
JK9}Kb}; authorized investment 特准投资项目
:i ft{XR' authorized person 获授权人
XDi[ Iyj authorized representative 获授权代表
d6hso authorized share capital 法定股本
=1Mh %/y automated quotation system 自动报价系统
jNA ^
(|: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^ 04|tda 自动交易系统〔香港期货交易所有限公司〕
p%6j2;D automatic adjustment mechanism 自动调整机制
`[5QouPV automatic adjustment system 自动调整系统
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'XP Automatic Clearing House 自动票据交换所
N2 ^B automatic exchange rates accumulation system 自动化汇率累集系统
0jN ?5j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zWh[U'6 automatic teller machine [ATM] 自动柜员机
qSWnv`hL autopay 自动转帐
]h$,=Qf
hD available assets 可用资产
Dj9).lgc available fiscal reserve 现存财政储备
]}&f<X available profit 可用利润
=pP0d vn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@gZ<!g/vza average 平均；平均数；海损
;9R;D,Gk! average basic salary 平均基本薪金
Fhn=}7|4q average consumer expenditure 平均消费开支；一般消费开支
Ysk,9MR(F average cost 平均成本
eY1$s mh t average cost of land production 增辟土地平均成本
5/O;&[l Yy average daily turnover 平均每日成交额
kG7q4jFwP average daily wage rate 平均每日工资率
zU'\r~c average expenditure pattern 平均开支模式
.hxcx>% average growth rate 平均增长率
m18 If average net fixed assets 固定资产平均净值
=U5lPsiv,3 average of relatives 相对价格平均数
j:9kJq>mv average price 平均价格
ji[O ? average propensity to consume 平均消费倾向；一般消费倾向
|6pNe T[ average propensity to save 平均储蓄倾向；一般储蓄倾向
d4#Q<!r average rate 平均率
XACbDKyS average revenue 平均收入；平均收益
.f V-puE average stock 平均库存；平均存货
b&;1b<BwD average yearly rent 平均年租
D %`64R avoidance of double taxation 避免双重课税
64^dy V,; avoidance of tax 避税
