A:
4B^ZnFJ%m A share Ａ股；甲类股份
fc
|GArL#} abatement of tax 减税；减扣免税额
nYX@J6! ABN AMRO Bank N.V. 荷兰银行
Ipf =ZD above-the-line expenditure 线上项目支出；经常预算支出
z[3L2U~6 above-the-line receipt 线上项目收入；经常预算收入
lhBT@5Dm9 ABSA Asia Limited 南非联合亚洲有限公司
pNKhc#-w absolute change 绝对数值变更
kYjGj,m" absolute expenditure 实际开支
|%'
nVxc4r absolute guideline figure 绝对准则数字
Ym =FgM\ absolute interest 绝对权益
3 yB!M absolute order of discharge 绝对破产解除令
J%,*is EL absolute profit margin 绝对利润幅度
|563D#?c R absolute value 实值；绝对值
[@5Ytv H absolutely vested interest 绝对既得权益
5.MGaU^Z$ absorbed cost 已吸收成本；已分摊成本
sk=-M8;\ absorption 吸收；分摊；合并
|v$JCU3!A absorption rate 吸收率；摊配率；分摊率
H kQ ) n3 ACB Finance Limited 亚洲商业财务有限公司
TL}++e
7+ acceptable form of reciprocity 合理的互惠条件
(G[
*|6m acceptable rate 适当利率；适当汇率
TZY3tUx0|G acceptance agreement 承兑协议
{qN 5MsY acceptance for honour 参加承兑
%'X[^W acceptor 承兑人；接受人；受票人
D"a~ #^ acceptor for honour 参加承兑人
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ET[X q accident insurance 意外保险
:>Ay^{vf= Accident Insurance Association of Hong Kong 香港意外保险公会
L2[f]J% accident insurance scheme 意外保险计划
%@6}GmK^ accident year basis 意外年度基准
n\^Tq<] a accommodation 通融；贷款
N19({0+i2 accommodation bill 通融票据；空头票据
<y?r!l=Am accommodation party 汇票代发人
/\4'ddGU account balance 帐户余额；帐户结余
.% L?J E account book 帐簿
jbS\vyG account collected in advance 预收款项
& M.66O@ account current book 往来帐簿
$d_|NssvU account of after-acquired property 事后取得的财产报告
;n&t>pBM account of defaulter 拖欠帐目
OHhsP}/ account payable 应付帐款
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account payee only [A/C payee only] 只可转帐；存入收款人帐户
T Kg aV;92 account receivable 应收帐款
rV T{90, account receivable report 应收帐款报表
i}B2R$Z3 account statement 结单；帐单；会计财务报表
-@0GcUE: r account title 帐户名称；会计科目
x3o ]U)^ accountant's report 会计师报告
9f<MQ6_UU Accountant's Report Rules 会计师报告规则
d%V*|0c) accounting and auditing procedure 会计与审计程序；会计与核数程序
tF{D= ;G Accounting Arrangements 《会计安排》
/assq+H accounting basis 会计基础
V;,{} accounting by Official Receiver 破产管理署署长呈交的帐目
qLB) XnQ Accounting Circular 《会计通告》
Ht&:-F+dm accounting class 会计类别
AMyIAZnYq) accounting date 记帐日期；会计结算日期
B>0]. CK` accounting for money 款项核算
gk 0( ANx Accounting Officer 会计主任
USM 4r!x accounting period 会计报告期；会计期
d~1 gMz+) accounting policy 会计政策；会计方针
YLiSbLz1 accounting practice 会计惯例
4\4FolsK accounting principle 会计准则
F!]lU`z)= accounting record 会计记录
7~5ym15* accounting report 会计报告
K>DR Jz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$h*L=t( Accounting Society of China 中国会计学会
8n*.) .33 accounting statement 会计报表
&L,nqc\3D5 accounting system 会计制度；会计系统
O 8j_0 accounting transaction 会计事项；帐务交易
)'6DNa[y accounting treatment 会计处理
t+1 %RyKFB accounting year 会计年度
$Z\.-QE\ accretion 增值；添加
FXi{87F2 accrual 应计项目；应累算数目
Y]B)'[=h accrual basis 应计制；权责发生制
WZ*ws[dVI accrual basis accounting 应计制会计；权责发生制会计
VCD:3U 8
accrue 应累算；应计
H?)w!QX accrued benefit 应累算利益
Na?!;1]_ accrued charges 应计费用
fngOeLVG accrued cumulative preference share dividend 应累算的累积优先股股息
5a hVeY accrued expenses 应累算费用
4<lRPsvg c accrued interest payable 应付利息；应计未付利息
Wb?8j M accrued interest receivable 应收利息；应计未收利息
[ Z}9>~m accrued right 累算权益
b"vv>Q~U accruing profit 应累算的利润
V;:j Zp G accumulated fiscal reserve 累积财政储备
P8*=Ls+-F accumulated profit 累积利润；滚存溢利
3 <
2}V accumulated reserve 累积储备
aD=A^kt x accumulation of surplus income 累积收益盈余
SU/BQ3 acquired assets 既得资产
>VN5`Zlw\C acquisition 收购；购置；取得
'>' wK. acquisition cost 购置成本
'<ZlGFt'n acquisition expenses 购置费用
'gPzm|f|t@ acquisition of 100% interest 收购全部股权
iX2]VRNx l acquisition of control 取得控制权
}Du}c3 acquisition of fixed assets 购置固定资产
'i4_`^:+ acquisition of shell “买壳”
,Qe?8En[ acquisition price 收购价
a{qM2P( S act of God 天灾
A8oo@z68n> acting partner 执事合伙人
](wvu(y \E active market 买卖活跃的市场；交投畅旺的市场；旺市
Ns7(j - active partner 积极参与的合伙人
Q2F+?w;, active trading 交投活跃
o'f?YZ$. actual circulation 实际流通
t ]_VG actual cost 实际成本
Pyb Z)5u actual expenditure 实际开支；实际支出
LRb{hUt= actual income 实际入息；实际收入；实际收益
TiO"xMX actual market 现货市场
jN6uT &{T actual price 现货价；实际价格
" 6u s#T actual profit 实际利润
FMClSeO7
actual quotation 实盘；实际价位；实际报价
p4-o/8rO actual year basis 按实际年度计算
uoX:^'q
actuals 实货
EB2!Hp uQ3 actuarial investigation 精算调查
|>tKq;/ actuarial principle 精算原则
vfE6Ggz
actuarial report 精算师报告
ysQ,)QoiR{ Actuarial Society of Hong Kong 香港精算学会
f-E( "o actuarial valuation 精算师估值
~,5gUl?Il actuary 精算师
5[YDZ7g"~ ad referendum agreement 暂定协议；有待覆核的协定
}5}.lJ : ad valorem duty 从价税；按值征税
=W BTm ad valorem duty system 从价税制
6u7?dG'4 ad valorem fee 从价费
zY('t!u8 ad valorem tariff 从价关税
WqXbI4;pJ additional allowance 额外免税额
H=Y{rq @ additional amount for unexpired risk 未过期风险的额外款额
/eOzXCSws additional assessable profit 补加应评税利润
Ct=- 4 additional assessment 补加评税
ZGYr$C~ additional commitment 额外承担
O2f-5Y$@ additional commitment vote 额外承担拨款
),ma_{$N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f'VX Y- additional dependent parent allowance 供养父母额外免税额
i-6F:\; additional provision 额外拨款
qCqFy#Ms\ additional stamp duty 附加印花税
|(q9" additional tax 补加税罚款；补加税款
0^RXG N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h >s!K9 adjudged bankrupt 被裁定破产
BC&9fr adjudicated bankrupt 裁定破产人
8_ tK4PwP adjudication fee 裁定费；评定印花税额手续费；评估契据费
HY%i`]4X adjudication of bankruptcy 裁定破产；宣告破产
~R2 6 adjudication of insolvency 裁定无力偿还债务
p%R adjusted actual 经调整的实数；调整后的实数
kT'u1q$3Vo adjusted current assets 经调整的流动资产；调整后的流动资产
elFtBnL' adjusted figure 经调整的数字；调整后的数额
W^] 3XJP adjusted liabilities 经调整的负债；调整后的负债
'zGo?a adjusted loss 经调整的亏损；调整后的亏损
8@2OJ =`[ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
0iwZT&O adjusted profit 经调整的利润；调整后的利润
^k#P5oV adjusted surplus 经调整的盈余额；调整后的盈余额
_ J?
Dq adjusted value 经调整的价值；调整后的价值
lo,$-bJ,<, adjustment 调整；修订；理算〔保险〕
h_T7% #0 adjustment centre 调剂中心
%]8qAtV^3j adjustment lag 调整过程的时间差距；调整时差
NwG= <U* adjustment mechanism 调整机制
,H19`;Q adjustment of loss 亏损调整
G6FEp` adjustment process 调整过程；调整程序
3 YFU*f, adjustment range 调整幅度
XAe% m^ administered exchange rate 受管制汇率
<- D0 u?8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w$`5g administration expenses 行政费用
e^[H[d.WMC administration fee 手续费；行政费
1PP $XJtyD administration in bankruptcy 破产管理
~ ArP9
K " administration order 遗产管理令
cQ" ~\ administrator 管理人；遗产管理人
}C>{u Xv administrator of the estate 遗产管理人
@ Q/-s9b admission of debt 债项承认书
82QGS$0V admission of proof 接纳债权证明
fIwV\ ,s advance 放贷款项；垫付款项；预支款项；预付款项
jr!?v<NoX advance account 暂支帐目；预付款帐户
L g*B>= advance compensation 预付补偿金
-cSP _1 advance from shareholder 股东垫款
(;57 Vw advance pending reimbursement 预支以待日后付还
hi jgF@ advanced economy 先进经济体系
GrAujc5| advancement 预付；预付财产
vOc 9ZE advances warrant 垫款令
'_/Bp4i advancing 贷出
fmiz,$O4? adverse balance 逆差
T<w5vqFDu adverse exchange 逆汇
qAS qscO advertisement addressed to shareholders 在报章刊登的致股东通告
E7Y`|nT advice for collection 托收通知书
uJ5Eka advice of drawing 提款通知书；汇票通知书
m: WyuU< advice of payment 付款通知
f' aVV ! Advisory Committee [Securities and Futures Commission]
D*F4it. 谘询委员会〔证券及期货事务监察委员会〕
D6G oa(!9d Advisory Committee on Diversification 经济多元化谘询委员会
Ffv`kn@ affidavit 誓章；遗产申报誓章
PUBWZ^63 affidavit of no receipt 述明无收款的誓章
0 rX x RQ affiliate 联号；联营公司；附属公司
[5MJwRM^!; affiliated company 附属公司；联号；联营公司
P5#r,:zL affirmation [estate duty] 非宗教式宣誓〔遗产税〕
PV4( hj affordability 负担能力
f/Hm{<BY
African Development Bank [AfDB] 非洲开发银行
7~G B;1 n after-acquired property 事后取得的财产
"gne_Ye. after-hours dealing 市后交易
K_El& after-tax profit 税后盈利；税后利润；税后溢利
}c`fW& agency agreement 代理协议
X(\fN[; agency expenses 代理机构的开支
lq> +~z X{ agency fee 代理费
!2'jrJGc
Agency Law 《代理法》
-sjd&)~S[ agent 代理人；承销人
(
|P Ax ( agent of company 公司代理人
\CXQo4P agent's fee 代理人费；经纪费
3`B6w$z>( aggregate 总计；总数；总体数字
n ;$5Cq!v= aggregate amount 总款额；总额
?kZTI ( aggregate assets and liabilities 总体资产与负债
" 9^j. aggregate at constant price 按固定价格计算的总体数字
)6Ny1x+ aggregate demand 总需求
0 0SbH$SU aggregate gross position 总持仓量
2cq I[t@0 aggregate limit 总限额
x7<\] 94 aggregate of salaries tax 合计薪俸税
`(f!*Ru@/z aggregate performance 总体表现；总体业绩
sM?M LB\Za aggregate supply 总体供应
%T)oCjM[\ aggregate surplus 总盈余
O km{ Xx aggregate total 整体总额
C_n9T{k aggregate value 总值；合计价值
MwR 0@S}* aggregated basis 合计基准
?I [ 8' aggregated net chargeable income 合计应课税入息实额
N#Zhxu,g! aggregation 合并计算；合计；总和
^H2-RBE# aggregation of incomes of husband and wife 夫妇入息合并计算
z-LB^kc8oQ aggregation of property 财产的总和
:w<V agio 差价；贴水
)YX 'N<[ 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》
q*7zx_ o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yI ld75S` 《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》
eXK o.JL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B|4X}*@SX 《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》
)~+ e`q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tvu!< dxZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
E7CH^]x agreement for a settlement 授产协议
sp5eVAd agreement for assignment 转让协议
Tjl:|F8 agreement for sale 售卖协议；买卖协议
OnF3l Cmu agreement for sale and purchase 买卖协议
I Z =M lu agreement for the payment of interest 支付利息协议
HE'2"t[a agreement for the repayment of money 还款协议
B:e
@0049 agreement of reinsurance 再保险协议
#ceaZn|@m Agricultural Bank of China 中国农业银行
+[ R/=$ air passenger departure tax 飞机乘客离境税
3$m4q`J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VA9Gb 9 airport tax 机场税
%_(H{y_! alcohol duty 酒精税
m^H21P"z alienation 让与；让渡；转让
md q;R*` alimony 生活费；赡养费
r ; xLP All Ordinaries Index [AOI] 所有普通股指数
kH4Ai3#g all risks 全险；综合险
E/09hD Q All Sales Record for Stock Market 《股票市场成交报告》
p8\zG|b5 Allied Capital Resources Limited 新联财务有限公司
PC[c/CoD all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B';6r4I- allocation letter 拨款信件
A%^w^f allocation of fund 分配款项；预留款项
>j'ZPwj^ allocation of profit 利润分配；溢利分配
w7FW^6Zl allocation warrant 拨款令
lK4M.QV
?\ allotment 分配；配股
;W l+ zw allotment notice 股份配售通知；配股通知
*_KFW@bC: allotment of shares 股份分配
,Vh{gm 1 allowable 可获宽免；免税的
8 S<@" v allowable business loss 可扣除的营业亏损
B?) @u|0 allowable expenses 可扣税的支出
@E-\ J7 yh allowance 免税额；津贴；备抵；准备金
m^#rB`0;L allowance for debts 债项的免税额
qqu.EE allowance for depreciation by wear and tear 耗损折旧免税额
C%U`"-%n@7 allowance for funeral expenses 殡殓费的免税额
BWM YpZom allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^.hoLwp. allowance for repairs and outgoings 修葺及支出方面的免税额
kf;/c}} allowance to debtor 给债务人的津贴
Q^q1 ns;r alteration of capital 资本更改
~",`,ZXQy alternate trustee 候补受托人
.'rW .'Ft amalgamation 合并
?@6/E<-Z$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3T e^ ambit of charges 征税范围；收费范围
u_ '!_T L amended valuation 经修订的估值
4 lM8\Lr American Commodities Exchange 美国商品交易所
<]T` 3W9 American Express Bank Limited 美国运通银行
h?f>X"*|( American Stock Exchange 美国证券交易所
MUA%^)#u4Q amortization 摊销
gt ";2,;X amount due from banks 存放银行同业的款项
ylB7* >[ amount due from banks abroad 存放海外银行同业的款项
m@Qt.4m%g amount due from holding companies 控股公司欠款
y8 KX<2s1 amount due from local banks 存放本港银行同业的款项
r.T<j .\ amount due to banks 银行同业的存款
c1_5, 1U' amount due to banks abroad 海外银行同业的存款
;]w<&C!= amount due to holding companies 控股公司存款
Udc=,yo3Qm amount due to local banks 本港银行同业的存款
q~5 9F@ amount due to outport banks 外埠银行同业的存款
oX DN+4ge amount for note issue 发行纸币的款额
)6w}<W*1E amount of bond 担保契据的款额
}#qGqY*@LK amount of consideration 代价款额
V %_4% amount of contribution 供款数额
m1IKVa7-\} amount of indebtedness 负债款额
mCWhUBghR amount of principal of the loan 贷款本金额
BA:yQ amount of rates chargeable 应征差饷数额
"F}'~HWZp amount of share capital 股本额
-YjA+XP amount of sums assured 承保款额
\/S Q,*O amount of variation 变动幅度
b.@P%`@a. amount of vote 拨款数额
E!Zx#XP1
amount payable 应付款额
sU!6 hk amount receivable 应收款额
eh ,~F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q3 eM2i8 Y analysis 分析
Hzhceeh_ + ancillary risk 附属风险
e+]6O V&+ annual account 周年帐目；周年帐目报表；年度决算；年结
DwV4o^J:l annual accounting date 年结日期
`zR+ tbm annual allowance 每年免税额；年积金；年度津贴；年津
Kv rX{F= annual balance 年度余额
h8X g`C\ annual disposable income 每年可动用收入
)
gzR=9l annual estimates 周年预算
e{A9 r@p! annual fee 年费
+MB!B9M @ annual general meeting 周年大会
[F*4EGB annual growth rate 年增率；每年增长率
[ G
e=kFB annual long-term supplement 长期个案每年补助金
-PnyZ2'Z annual pensionable emolument 可供计算退休金的年薪
1 O!/ g annual report 年报
DEw8*MN Annual Report on the Consumer Price Index 《消费物价指数年报》
I" t(%2*q annual return 周年报表；周年申报表；每年报税表格
v @O&t4 Annual Return Rules 《周年报表规则》
V=X:= annual review of consumer prices 每年消费物价回顾
% ',F annual roll-forward basis 逐年延展方式
qA:#iJ8w annual salary 年薪
O 0:)X)b annual statement 年度报表；年度决算表
if)Y9:{r^ 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
k` {@pt. annuitant 年金受益人
#k$)i[aI-
annuity 年金
X/; p-KX annuity contract 年金合约
6AP~]e 8 annuity on human life 人寿年金
N,J9Wu ZJ\ antecedent debt 先前的债项
* FeQ*`r ante-dated cheque 倒填日期支票
1Fe^Qb5G anticipated expenditure 预期开支
( Si=m;g anticipated net profit 预期纯利
.,i(2^ anticipated revenue 预期收入
*1'`"D~ anti-inflation measure 反通货膨胀措施
QnI.zq
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>?]_<: apparent deficit 表面赤字
y?)}8T^ apparent financial solvency 表面偿债能力
J j= ; apparent partner 表面合伙人
5PIZh< application for personal assessment 个人入息课税申请书
]u-0 2g application of fund 资金应用
y E \wj application to release as liquidator and to destruct the books of accounts and documents
pCu!l#J 申请免除清盘人职务及毁灭帐簿与文件
8*c3| appointed actuary 委任精算师
6ATtW+sN ] appointed auditor 委任核数师；委任审计师
Ox#Q2W@Uy appointed trustee 委任的受托人
#-Z8Z
i"44 appointer 委任人
kJAn4I.l apportioned pro rata 按比例分摊
;@nFVy>U apportionment 分配；分摊
tj*y)28- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/?6gdN apportionment formula 分摊方程式
]O
TH "*j apportionment of estate duty 遗产税的分摊
E_1="&p appraisal 估价；评估
m3 ^/: < appreciable growth 可观增长
{3Y )rY!z appreciable impact 显着影响
]}mxY
vu_i appreciable increase 可观增长
R|P_GN6 > appreciation 增值；升值
4<X!<]3] appreciation against other currencies 相对其他货币升值
&6j<c a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
erl:9. appreciation tax 增值税
5 #]4YI; appropriation 拨款；拨用；拨付
>|o_wO appropriation account 拨款帐目
e /8z+H^H Appropriation Bill 拨款法案
/U$8TT8+ - appropriation-in-aid system 补助拨款办法
45@]:2j approved assets 核准资产
O3N_\B: approved basket stock 认可一篮子证券
C* X
G_b ] approved budget 核准预算
Q2p)7G approved charitable donation 认可慈善捐款
$ >R(W=Q approved charitable institution 认可慈善机构
9]>iSG^H approved currency 核准货币；认可货币
Ao7 `G': approved estimates 核准预算
aVe/
gE approved estimates of expenditure 核准开支预算
GOSI3RRn approved overseas insurer 核准海外保险人
3I|3wQ &#( approved overseas trust company 核准海外信托公司
}sxn72, approved pooled investment fund 核准汇集投资基金
{C^@Q"I approved provident fund scheme 认可公积金计划
; U`X 6d approved provision 核准拨款
>~\w+^2f8 approved redeemable share 核准可赎回股份
+jqj6O@Tjr approved regional stock 认可地区性证券
jAND7&W approved retirement scheme 认可退休金计划
aj ~bt-cE approved subordinated loan 核准附属贷款
]bgY6@M arbitrage 套戥；套汇；套利
#*c F8NV- arbitrageur 套戥者；套汇者
[WB{T3j arbitrary amount 临时款项
33 ~qgK1> arrangement 措施；安排；协定
S)A'Y]2X arrears 欠款
H<ZU#U0FZf arrears of pay 欠付薪酬
Sg]
J7;] arrears of revenue 逾期未收税款；逾期未收的帐项
R[1BfZ 6s articles of association 组织章程；组织细则；组织章程细则
me \cLFw Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"%@uO)A / ascertainment of profit 确定利润
pl V7+?G "Asia Clear" “亚洲结算系统”
\;]kYO} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
15zrrU~D Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y_}SK6{
Asian Development Fund [ADF] 亚洲发展基金
o0p T6N) Asian dollar bond 亚洲美元债券
*o' 4,+=am Asian dollar market 亚洲美元市场
ecX/K.8l Asian dollar rate 亚洲美元利率
!]S=z^" < Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*mBJ? { ! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x7RdZC asked price 沽盘；喊价；索价；卖方报价
137Xl>n O assessable income 应评税入息
b>~RSO* assessable loss 应评税亏损
XNH4==4 assessable profit 应评税利润
>!9h6BoGV assessable value 应评税值
;t]|15]u assessed profit 估定利润
?A7Yk4Y.?N assessed value 经评估价值
{ */dD` assessment 评税；评定；估价；评税单
)9 P&= assessment number 评税编号；估价编号
~ H[%vdR assessment of additional tax 补加税评税
., :uZyG assessment of performance 业绩评估；实绩评价
_1jw=5^P\i Assessor 评税主任
nDlO5 pe"d asset price bubbles 资产价格泡沫
idJh^YD asset-backed securities 具资产保证的证券
"]t>ZT:OJ assets accretion 资产增值
}`9`JmNM assets and liabilities 资产与负债
X^< >6|) assets betterment statement 资产递增表；资产改进表
GJ}.\EaAJ assets lending 实物放款；有抵押贷款
w}M3x^9@ assets of the company passing on the death 死者去世时转移的公司资产
^C9x.4I$) assets pledged as security for liabilities 用作负债抵押的资产
G5{Ot>;*% assets portfolio 资产投资组合
o A~4p ( assets price 资产价格
`W[+%b assets quality 资产质素
P 4;{jG assets realization 资产变现
&.*uc|{ assets refinancing arrangement 资产再集资安排
B50 [O! assets securitization 资产证券化
(BERY assets situated outside Hong Kong 在香港以外地方的资产
o@d y: AR assets stripping 削减资产；拆卖资产
5a(<%Q
<" assets value 资产值
CtT~0 Y| assignee 承让人
;o$;Z4:.D assignment 转让；转让书；转让契
MB* u-N0v assignment of interest 权益转让
4^O w^7N? assignment of letters patent and trade mark 专利证书及商标转让
GM}C]MVD assignment of property 物业转让；物业转让书
<4zT;:NQ assignment right 转让权
[F| +(} assignor 转让人
j;2<-{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
n6d^>s9J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*\LyNL( associate member 附属会员
Y&,r Ta associated body corporate 相联法人团体
m{&w{3pQk associated company 相联公司；联属公司
'; /84j-3F associated corporation 相联法团
$o^e:Y ,
a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lEfBe) 7+ 公认会计师公会〔英国〕
i=8UBryr'e Association of Futures Exchange Brokers 香港期货经纪协会
-3 mgza Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
rR!U; association of underwriters 承保人组织
@8" 18HEp# assumption of control 接管
a{`"6 8 assurance 担保；保险；转易；转易书
s#lto0b"8 assurance of interest 权益的转易
F14(;'Az at 19XX price 按一九ＸＸ年价格计算
)!C7bTv 4 at a discount 按赔价计算；按贴水价格计算；打折扣
<*Y O~S(R at a premium 按溢价计算；按升水价格计算
w4{ y "A at call 通知付款；按通知
\n@V-b at constant market price 按固定市价计算
!"! i i$@ at constant price 按固定价格计算
}
gkP at cost 按成本计算
`{G?>z Fp at current market price 按当时市价计算；按现时市价计算
| mj#
0 at current price 按当时价格计算；按现时价格计算
+t>XxYScx at factor cost 按要素成本计算；按生产要素成本计算
T _ ~KxQ at money-of-the-day price 按付款当日价格计算
M5Wl3tZL at or better 按指定或较佳价位〔买卖指令〕
=hcPTU-QU at par 按面值计算；平价
CT}' ")Bm at sight 见票即付
u)7
]1e{ at the close 按收市盘
&r:m&?!|VQ at the opening 按开市盘
/p$ =Cg[K attestation 见证；见证条款
a `38db(z at-the-money option 平价期权
pb$fb attorney 受权人；受托代表人
gPUo25@pn* attornment 新拥有人承认书
m;h<"]< attributable profit 可归属利润
6 {7 3p@ attributable share value 可归属股份价值
ycjJbL(. Auckland Stock Exchange 奥克兰证券交易所
L*O>IQh2 auction 拍卖
XTj73 MWY auctioneer 拍卖商
!~d'{ sy6 audit 审计；核数
+=, u jO: Audit Commission 审计署
OMd# ^z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=yh3Nd:u 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〕
( 2zeG` audit review 帐目审查
&A"e, h(^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p1
4d ,}4W audited account 审计帐目；经审计的帐目
.Qfnd# audited annual account 经审计的周年帐目
tzNa w %\ audited balance sheet 经审计的资产负债表
t {=i=K 3 auditor 核数师；核数主任；审计师
M@~ o6 ^ auditor's certificate 核数师证明书；审计师证明书
7O461$4v auditor's report 核数师报告；审计师报告
4OEKx|:5n Aussie bond 澳元债券
0dh#/ austerity budget 紧缩预算
A |C_np^z2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M*H<
n* Australia All Ordinaries Index 澳洲所有普通股票指数
E&9!1!B Australian Dollar [AUD] 澳元
/=trj5h Australian Options Market 澳大利亚期权市场
1uC;$Aj6: Australian Securities Commission 澳洲证券事务监察委员会
^5>du~d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
" <*nZ~nE) Australian Stock Exchange 澳大利亚证券交易所
8;8YA1@w Austrian Schilling [ATS] 奥地利先令
K>LpN')d authentication 认证；鉴证
gr\@sx?b authority to purchase 委托购买证；委购书
<p)Z/ authorization 认可；核准；授权；授权书
l O_c/o$ authorization by direction 指示授权
:Q=z=`*2w authorization by instruction 指令授权
/4H[4m]I authorization by warrant 令状授权
6s5b$x authorization of unit trust 单位信托的认可
,$BgR2^ authorized agent 指定代理人
tO4):i1 authorized capital 法定资本
T\cR2ZT~ authorized clerk 出市员
2R] XH
0 authorized dealer 认可交易商
YnD#p[Wo^ authorized financial institution 认可财务机构
2) ? authorized fund 认可基金
bHJoEYY^ authorized fund house 获授权的基金公司；认可基金公司
m8u=u4z(" authorized institution 认可机构
L^jaBl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Dh?vU~v(6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W[GQ[h authorized insurer 获授权保险人；获认可承保人
_^b@>C>O authorized investment 特准投资项目
+]_nbWL(% authorized person 获授权人
K{N%kk%F authorized representative 获授权代表
p EkOSG authorized share capital 法定股本
E+I m~=m$ automated quotation system 自动报价系统
_lNC<7+#h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+.wT
9kFcc 自动交易系统〔香港期货交易所有限公司〕
]DU61Z"v?b automatic adjustment mechanism 自动调整机制
S{ey@ X( automatic adjustment system 自动调整系统
:Dt\:`(r' Automatic Clearing House 自动票据交换所
RZe#|k+
8 automatic exchange rates accumulation system 自动化汇率累集系统
+/w( K, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
363cuRP automatic teller machine [ATM] 自动柜员机
C v P`2S\ autopay 自动转帐
O!yakU+ available assets 可用资产
L=, Y1nO:p available fiscal reserve 现存财政储备
&:q[-K@! available profit 可用利润
\.kTe<.:_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9 ='=-;@/5 average 平均；平均数；海损
IJldN6&\q average basic salary 平均基本薪金
2 mSD"[% average consumer expenditure 平均消费开支；一般消费开支
7:h<`_HT(X average cost 平均成本
#TIX_ RXh average cost of land production 增辟土地平均成本
^IYJEqK average daily turnover 平均每日成交额
q`cEA<~S average daily wage rate 平均每日工资率
.E#<fz average expenditure pattern 平均开支模式
;hkro$ average growth rate 平均增长率
zdqnL^wb average net fixed assets 固定资产平均净值
{f&NStiB average of relatives 相对价格平均数
X:R%1+&* average price 平均价格
" NJ ,0A average propensity to consume 平均消费倾向；一般消费倾向
a6k (9ZF average propensity to save 平均储蓄倾向；一般储蓄倾向
6EZ1YG} average rate 平均率
yV8- average revenue 平均收入；平均收益
D>ojW|@} average stock 平均库存；平均存货
D9,e3.?p average yearly rent 平均年租
7F=2t_2O avoidance of double taxation 避免双重课税
P &,hiGTDi avoidance of tax 避税
