A:
B #tdLv"I A share Ａ股；甲类股份
hXX1<~k abatement of tax 减税；减扣免税额
{TL +7kiX/ ABN AMRO Bank N.V. 荷兰银行
Z~3u:[x"; above-the-line expenditure 线上项目支出；经常预算支出
( L|} ` above-the-line receipt 线上项目收入；经常预算收入
B4O6> ' ABSA Asia Limited 南非联合亚洲有限公司
"E>t,
D absolute change 绝对数值变更
p,n\__ absolute expenditure 实际开支
, deUsc absolute guideline figure 绝对准则数字
'; /84j-3F absolute interest 绝对权益
V_;9TC absolute order of discharge 绝对破产解除令
`)[dVfxA absolute profit margin 绝对利润幅度
abZdGnc absolute value 实值；绝对值
(5;D7zdA absolutely vested interest 绝对既得权益
/R%^rz'w absorbed cost 已吸收成本；已分摊成本
V:\]cGA{ absorption 吸收；分摊；合并
8Inx/>eOI absorption rate 吸收率；摊配率；分摊率
WOO%YU = ACB Finance Limited 亚洲商业财务有限公司
+8UdvMN acceptable form of reciprocity 合理的互惠条件
p N$;! acceptable rate 适当利率；适当汇率
g 2'x#%ET acceptance agreement 承兑协议
e~Hr(O+;e6 acceptance for honour 参加承兑
<F=Dj*] acceptor 承兑人；接受人；受票人
L p~^ *j( acceptor for honour 参加承兑人
b~W)S/wF$P accident insurance 意外保险
8^w/HCC8O Accident Insurance Association of Hong Kong 香港意外保险公会
\|Qb[{<:, accident insurance scheme 意外保险计划
v bKQ* accident year basis 意外年度基准
G&o64W;-s accommodation 通融；贷款
,U%=rfB~ accommodation bill 通融票据；空头票据
y~p4">] accommodation party 汇票代发人
\/,g VT account balance 帐户余额；帐户结余
BPWnck=% account book 帐簿
Z}[xQ5 account collected in advance 预收款项
J v<$*TVS0 account current book 往来帐簿
Ofm5[q = account of after-acquired property 事后取得的财产报告
]xR4- >eix account of defaulter 拖欠帐目
sA\L7`2H account payable 应付帐款
M@O2
WB1ws account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ea4
* o account receivable 应收帐款
|yAK@ Hl' account receivable report 应收帐款报表
B+Q+0tw*i account statement 结单；帐单；会计财务报表
hb! ln7 account title 帐户名称；会计科目
+=, u jO: accountant's report 会计师报告
OMd# ^z Accountant's Report Rules 会计师报告规则
=yh3Nd:u accounting and auditing procedure 会计与审计程序；会计与核数程序
3G&0Ciet Accounting Arrangements 《会计安排》
~@YQ,\Y accounting basis 会计基础
wA r~< accounting by Official Receiver 破产管理署署长呈交的帐目
!
o^Ic`FhS Accounting Circular 《会计通告》
cno;>[$ accounting class 会计类别
u0 BMyH accounting date 记帐日期；会计结算日期
-,/3"}<^78 accounting for money 款项核算
.M+v?A d Accounting Officer 会计主任
&Y=.D:z< accounting period 会计报告期；会计期
3`rIV*&_{ accounting policy 会计政策；会计方针
Tc,$TCF accounting practice 会计惯例
}3sN+4 accounting principle 会计准则
gV .f*E1C accounting record 会计记录
qwP $~Bj accounting report 会计报告
&>V/X{>$`K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2C{/`N Accounting Society of China 中国会计学会
(0g7-Ci accounting statement 会计报表
F 8 ?uQP8 accounting system 会计制度；会计系统
od(:Y( 4 accounting transaction 会计事项；帐务交易
aG
Ef#A accounting treatment 会计处理
3d @ef | accounting year 会计年度
hA5,w_G/ accretion 增值；添加
w^ U}| h" accrual 应计项目；应累算数目
!^1[ s@1 accrual basis 应计制；权责发生制
p6[#f96^u accrual basis accounting 应计制会计；权责发生制会计
GY7 s accrue 应累算；应计
_iq2([Bp L accrued benefit 应累算利益
JE9>8+ accrued charges 应计费用
@9<S* accrued cumulative preference share dividend 应累算的累积优先股股息
t] r7cA accrued expenses 应累算费用
x?rbgsB5 & accrued interest payable 应付利息；应计未付利息
&_YtY47 accrued interest receivable 应收利息；应计未收利息
dQ`:8S K accrued right 累算权益
Dh?vU~v(6 accruing profit 应累算的利润
W[GQ[h accumulated fiscal reserve 累积财政储备
_^b@>C>O accumulated profit 累积利润；滚存溢利
)"F5lOA6 accumulated reserve 累积储备
K{N%kk%F accumulation of surplus income 累积收益盈余
Hy;901( % acquired assets 既得资产
-HN%B?}. x acquisition 收购；购置；取得
nIR*_<ow acquisition cost 购置成本
+h|K[=l\ acquisition expenses 购置费用
DH/L`$ acquisition of 100% interest 收购全部股权
H lF} acquisition of control 取得控制权
\ boL`X acquisition of fixed assets 购置固定资产
$kIo4$.Y$ acquisition of shell “买壳”
&8wa ih(| acquisition price 收购价
[]r T? - act of God 天灾
}/ 4 9T acting partner 执事合伙人
Ny B&uf active market 买卖活跃的市场；交投畅旺的市场；旺市
\.kTe<.:_ active partner 积极参与的合伙人
rWqkdi1 active trading 交投活跃
%P( ;8sS actual circulation 实际流通
7:h<`_HT(X actual cost 实际成本
#TIX_ RXh actual expenditure 实际开支；实际支出
2k+= kt actual income 实际入息；实际收入；实际收益
q`cEA<~S actual market 现货市场
.E#<fz actual price 现货价；实际价格
;hkro$ actual profit 实际利润
zdqnL^wb actual quotation 实盘；实际价位；实际报价
jjX'_E actual year basis 按实际年度计算
3y/1 !A3 actuals 实货
X:R%1+&* actuarial investigation 精算调查
m,= )qex actuarial principle 精算原则
.B6`OX&k actuarial report 精算师报告
QTeF R&q8 Actuarial Society of Hong Kong 香港精算学会
8i[".9}G\ actuarial valuation 精算师估值
,;7`{Nab actuary 精算师
E3LBPXK ad referendum agreement 暂定协议；有待覆核的协定
r7 RU"H:j8 ad valorem duty 从价税；按值征税
1Jl{1;c ad valorem duty system 从价税制
@uoT{E[ ad valorem fee 从价费
P &,hiGTDi ad valorem tariff 从价关税
#jhQBb4?, additional allowance 额外免税额
I'xC+nL@ additional amount for unexpired risk 未过期风险的额外款额
R04. K ! additional assessable profit 补加应评税利润
.r7D )xNa@ additional assessment 补加评税
Q6eN+i2 ; additional commitment 额外承担
ZU )BJ!L,s additional commitment vote 额外承担拨款
v3?kFd7%H~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hTDV!B-_( additional dependent parent allowance 供养父母额外免税额
" \`BPN additional provision 额外拨款
W0C{~|e additional stamp duty 附加印花税
HgYc@P*b additional tax 补加税罚款；补加税款
@l)\?IEF@f Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(rAiDRQ[ adjudged bankrupt 被裁定破产
mMV2h|W adjudicated bankrupt 裁定破产人
dFx2>6AZt adjudication fee 裁定费；评定印花税额手续费；评估契据费
@X
K> adjudication of bankruptcy 裁定破产；宣告破产
N?\bBt@ adjudication of insolvency 裁定无力偿还债务
n G!&u1 * adjusted actual 经调整的实数；调整后的实数
KlY,NSlQ adjusted current assets 经调整的流动资产；调整后的流动资产
% A8Pkr<&E adjusted figure 经调整的数字；调整后的数额
-QN1oK@\mE adjusted liabilities 经调整的负债；调整后的负债
BXNI (7xi adjusted loss 经调整的亏损；调整后的亏损
qo)Q}0 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
j p! adjusted profit 经调整的利润；调整后的利润
,Y$F7& adjusted surplus 经调整的盈余额；调整后的盈余额
} /[_ adjusted value 经调整的价值；调整后的价值
Qk+=znJ adjustment 调整；修订；理算〔保险〕
W]Y@WKeT adjustment centre 调剂中心
JL?Cnk$! adjustment lag 调整过程的时间差距；调整时差
45?*:)l: adjustment mechanism 调整机制
w'!EC m>*` adjustment of loss 亏损调整
&$<(D0 adjustment process 调整过程；调整程序
*Kp}B}}J adjustment range 调整幅度
g[m3IJzq administered exchange rate 受管制汇率
-,FK{[h]ka Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6 #-6Bh)>4 administration expenses 行政费用
Y||yzJdC administration fee 手续费；行政费
,2RC |h^O, administration in bankruptcy 破产管理
>g>f;\mD7$ administration order 遗产管理令
)Y=w40Yzd administrator 管理人；遗产管理人
C usVW administrator of the estate 遗产管理人
?@3#c admission of debt 债项承认书
/&*m1EN#o admission of proof 接纳债权证明
oK#\HD4U advance 放贷款项；垫付款项；预支款项；预付款项
LKIW*M advance account 暂支帐目；预付款帐户
D LNa 6 advance compensation 预付补偿金
o lYPlH F advance from shareholder 股东垫款
;RNM advance pending reimbursement 预支以待日后付还
"kc pA#uD| advanced economy 先进经济体系
#.<*; rB advancement 预付；预付财产
o G (0 i advances warrant 垫款令
$dlnmNP+ advancing 贷出
{9h`$e= adverse balance 逆差
JX2m TQ adverse exchange 逆汇
I/^q+l.=`{ advertisement addressed to shareholders 在报章刊登的致股东通告
)w
Z49>Y advice for collection 托收通知书
a];BW)
advice of drawing 提款通知书；汇票通知书
cSY2#u|v advice of payment 付款通知
F9Ifw><XM Advisory Committee [Securities and Futures Commission]
m Gt\7&` 谘询委员会〔证券及期货事务监察委员会〕
[u/zrpTk Advisory Committee on Diversification 经济多元化谘询委员会
#=`FM:WH affidavit 誓章；遗产申报誓章
}l,T~Pjb affidavit of no receipt 述明无收款的誓章
zY]Bu-S3 affiliate 联号；联营公司；附属公司
CWE Ejl affiliated company 附属公司；联号；联营公司
@*CAn(@#N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;[;)P tFz\ affordability 负担能力
R#"U/ 8b>z African Development Bank [AfDB] 非洲开发银行
,:v.L}+Z after-acquired property 事后取得的财产
&?KPu? 9 after-hours dealing 市后交易
DkDw>Nx<rs after-tax profit 税后盈利；税后利润；税后溢利
70'} f agency agreement 代理协议
Bv2z4D4f+ agency expenses 代理机构的开支
x?%rx}h agency fee 代理费
rF Ko E% Agency Law 《代理法》
v9Z lNA7m! agent 代理人；承销人
1 ;_{US5FR agent of company 公司代理人
HF*j`} agent's fee 代理人费；经纪费
B`g<G e~ aggregate 总计；总数；总体数字
Q
mb[ e> aggregate amount 总款额；总额
fQ=&@ >e aggregate assets and liabilities 总体资产与负债
&Pmc"9Rl aggregate at constant price 按固定价格计算的总体数字
)p^m}N 6M] aggregate demand 总需求
>E//pr)_Km aggregate gross position 总持仓量
zkjPLeX aggregate limit 总限额
P]!LN\[ aggregate of salaries tax 合计薪俸税
~bQFk?ZN+ aggregate performance 总体表现；总体业绩
skk-.9 aggregate supply 总体供应
?R|fS*e2EB aggregate surplus 总盈余
)m|X ;eEo aggregate total 整体总额
* \=2KIF' aggregate value 总值；合计价值
/W"Bf aggregated basis 合计基准
s5c! ^,L8 aggregated net chargeable income 合计应课税入息实额
(Wm/$P; aggregation 合并计算；合计；总和
d%}crM-KTL aggregation of incomes of husband and wife 夫妇入息合并计算
D}zOuB,S aggregation of property 财产的总和
gGtep*k agio 差价；贴水
YH /S2 D 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》
!Z#_X@NFc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
pieU|?fQ 《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》
p<Zs*
@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
el <<D 《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》
fOqS|1rC Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n.2E8m/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3v9gb,)y\ agreement for a settlement 授产协议
uS!
35{.> agreement for assignment 转让协议
uB5h9&5 7 agreement for sale 售卖协议；买卖协议
a<O CO0irJ agreement for sale and purchase 买卖协议
'#cT4_D^lI agreement for the payment of interest 支付利息协议
uznoyj6g agreement for the repayment of money 还款协议
.jU|gf:x agreement of reinsurance 再保险协议
;whFaQi 4 Agricultural Bank of China 中国农业银行
#JJp:S~` air passenger departure tax 飞机乘客离境税
xFs B?d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
OoAr% airport tax 机场税
JVJ1Ay/be alcohol duty 酒精税
F<PWBs% alienation 让与；让渡；转让
)'BJ4[aq\ alimony 生活费；赡养费
<.PPs:{8# All Ordinaries Index [AOI] 所有普通股指数
>>oASo all risks 全险；综合险
<Dt /Rad All Sales Record for Stock Market 《股票市场成交报告》
1R5\GKF6o Allied Capital Resources Limited 新联财务有限公司
R$!;J?SS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;4-p upK~% allocation letter 拨款信件
2x<Qt2" allocation of fund 分配款项；预留款项
BiHiVhD_ allocation of profit 利润分配；溢利分配
Rxvd+8FF allocation warrant 拨款令
Ft%TnEp allotment 分配；配股
T+AlcOP allotment notice 股份配售通知；配股通知
x J[k#?T' allotment of shares 股份分配
s${T*)S@G allowable 可获宽免；免税的
()@.;R.Z allowable business loss 可扣除的营业亏损
{V]Qwz)1 allowable expenses 可扣税的支出
CX&yjT6` allowance 免税额；津贴；备抵；准备金
ch 5`fm allowance for debts 债项的免税额
H6%!v1 u allowance for depreciation by wear and tear 耗损折旧免税额
<F#*:Re_y allowance for funeral expenses 殡殓费的免税额
.o i}S G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T3u5al allowance for repairs and outgoings 修葺及支出方面的免税额
D,}'E0 allowance to debtor 给债务人的津贴
$nGbT4sc alteration of capital 资本更改
/ K_ e;(Y_ alternate trustee 候补受托人
lRF_ k amalgamation 合并
48 c
D3w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wzHjEW ambit of charges 征税范围；收费范围
%468s7Q[Mi amended valuation 经修订的估值
#lB pln9 American Commodities Exchange 美国商品交易所
t_dw }I American Express Bank Limited 美国运通银行
?l\gh1{C American Stock Exchange 美国证券交易所
s0XRL 1kWr amortization 摊销
.T#y N\S1 amount due from banks 存放银行同业的款项
#q~3c;ec amount due from banks abroad 存放海外银行同业的款项
*! r\GGb amount due from holding companies 控股公司欠款
:Fi%Cef| amount due from local banks 存放本港银行同业的款项
IS0HV$OI amount due to banks 银行同业的存款
h30QCk amount due to banks abroad 海外银行同业的存款
DJ
mQZ+{2 amount due to holding companies 控股公司存款
(PsS E:r}+ amount due to local banks 本港银行同业的存款
RB lO TQjv amount due to outport banks 外埠银行同业的存款
!OuTXa,I H amount for note issue 发行纸币的款额
F9u:8;\@` amount of bond 担保契据的款额
rB.=f[aX[ amount of consideration 代价款额
I9:G9 amount of contribution 供款数额
9Th32}H amount of indebtedness 负债款额
e\d5SKY amount of principal of the loan 贷款本金额
G)tq/`zNw amount of rates chargeable 应征差饷数额
E1l\~%A amount of share capital 股本额
4P O%qO amount of sums assured 承保款额
sl^s9kx;C$ amount of variation 变动幅度
%|D\j -~ amount of vote 拨款数额
&m%P r amount payable 应付款额
L!8 - :)0b amount receivable 应收款额
(2O} B.6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
CD8J Y iJ analysis 分析
aiR|.opIb ancillary risk 附属风险
Kbz7 annual account 周年帐目；周年帐目报表；年度决算；年结
z~}StCH( annual accounting date 年结日期
7+D'W 7Yx annual allowance 每年免税额；年积金；年度津贴；年津
j^aQ>(t(9 annual balance 年度余额
Cdt,//xrz annual disposable income 每年可动用收入
GqIvvnw@f annual estimates 周年预算
_ pH6uu B annual fee 年费
skR, M=F~ annual general meeting 周年大会
(. quX@w"m annual growth rate 年增率；每年增长率
,rH)}C<Q+ annual long-term supplement 长期个案每年补助金
&-8-xw#. annual pensionable emolument 可供计算退休金的年薪
~P]HG;$?n annual report 年报
qa0JQ _?o] Annual Report on the Consumer Price Index 《消费物价指数年报》
r_g\_y7ua annual return 周年报表；周年申报表；每年报税表格
Cb@S </b Annual Return Rules 《周年报表规则》
ohc/.5Kl annual review of consumer prices 每年消费物价回顾
<PfPh~ annual roll-forward basis 逐年延展方式
CYFas:rPLT annual salary 年薪
G3_mWpp H annual statement 年度报表；年度决算表
YA;8uMqh; 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
XD+cs.{5 annuitant 年金受益人
CQ8o9A/ annuity 年金
U&w 5&W{F} annuity contract 年金合约
j quSR= annuity on human life 人寿年金
{M)3GsP? antecedent debt 先前的债项
+}(B856+ ante-dated cheque 倒填日期支票
$^NWzc anticipated expenditure 预期开支
Ghq'k:K, anticipated net profit 预期纯利
2= Y_Qrhi anticipated revenue 预期收入
\6`%NhkM_ anti-inflation measure 反通货膨胀措施
?2<6#>(7a anti-inflationary stance 反通货膨胀立场
Ltic_cjYd? apparent deficit 表面赤字
$Va]vC8? apparent financial solvency 表面偿债能力
St7D.| apparent partner 表面合伙人
1)/T.q<D" application for personal assessment 个人入息课税申请书
c> U{,z application of fund 资金应用
G7_"^r%c9; application to release as liquidator and to destruct the books of accounts and documents
wWOT*R_ 申请免除清盘人职务及毁灭帐簿与文件
2ucF( ^ appointed actuary 委任精算师
MR)KLM0 appointed auditor 委任核数师；委任审计师
*v :,rh appointed trustee 委任的受托人
QzFv ; appointer 委任人
&Xl_sDvt apportioned pro rata 按比例分摊
z[lRb]:i[ apportionment 分配；分摊
,],JI|Rl8c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kXZV%mnT7 apportionment formula 分摊方程式
UB&S 2 g apportionment of estate duty 遗产税的分摊
L
yA(. appraisal 估价；评估
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l,gQP appreciable growth 可观增长
Cj4b ]*Q, appreciable impact 显着影响
YAC zz nN appreciable increase 可观增长
+s R *d appreciation 增值；升值
o wpJ7S1~ appreciation against other currencies 相对其他货币升值
#`vGg9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#Rm=Em}d appreciation tax 增值税
@Pb 1QLiz appropriation 拨款；拨用；拨付
p\]LEP\z, appropriation account 拨款帐目
DO- K Appropriation Bill 拨款法案
TNFm7}= appropriation-in-aid system 补助拨款办法
L$u&~"z- approved assets 核准资产
{ Sliy' approved basket stock 认可一篮子证券
aD/,c1 approved budget 核准预算
<R~~yW:H approved charitable donation 认可慈善捐款
zIY r0k*% approved charitable institution 认可慈善机构
VU+ s7L0 approved currency 核准货币；认可货币
WlQ&Yau approved estimates 核准预算
Etr8lm E approved estimates of expenditure 核准开支预算
S4:\`Lo-; approved overseas insurer 核准海外保险人
GaK _9Eg-2 approved overseas trust company 核准海外信托公司
E]eqvT NH approved pooled investment fund 核准汇集投资基金
[;CqvD <S approved provident fund scheme 认可公积金计划
0Li'a{n 2 approved provision 核准拨款
;DgX"Uzm approved redeemable share 核准可赎回股份
v/TlXxfil approved regional stock 认可地区性证券
ux 79"5qb approved retirement scheme 认可退休金计划
9y|&T approved subordinated loan 核准附属贷款
Yq hz(&*) arbitrage 套戥；套汇；套利
;AL @<,8 arbitrageur 套戥者；套汇者
7si*%><X arbitrary amount 临时款项
KGE-RK arrangement 措施；安排；协定
nhX p_Z9 arrears 欠款
@8M2'R\ arrears of pay 欠付薪酬
UVBw;V arrears of revenue 逾期未收税款；逾期未收的帐项
O->(9k < articles of association 组织章程；组织细则；组织章程细则
U` nS` p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C(|T/rQ - ascertainment of profit 确定利润
uuK]<h* "Asia Clear" “亚洲结算系统”
6$vh qg}f Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f_P+qm Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"1`i]Y\' Asian Development Fund [ADF] 亚洲发展基金
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W[p Asian dollar bond 亚洲美元债券
g@6X|W5,J Asian dollar market 亚洲美元市场
.' 2gJ"?, Asian dollar rate 亚洲美元利率
2hA66ar{$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~S=fMv^BR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
KjfKo;T asked price 沽盘；喊价；索价；卖方报价
wZ3 vF)2s assessable income 应评税入息
[U7,\o4w assessable loss 应评税亏损
ND9>`I 5 assessable profit 应评税利润
`# M.t);^ assessable value 应评税值
-"dy z( assessed profit 估定利润
RdVis|7o assessed value 经评估价值
"T1#*"{j assessment 评税；评定；估价；评税单
"O1*uwm assessment number 评税编号；估价编号
pB7Z ;&9 assessment of additional tax 补加税评税
|`;1p@w" assessment of performance 业绩评估；实绩评价
:2Rci`lp Assessor 评税主任
8J?`_ asset price bubbles 资产价格泡沫
-0IFPL8 asset-backed securities 具资产保证的证券
V45Udwp ^ assets accretion 资产增值
yY-t4WeXP assets and liabilities 资产与负债
=qR7-Q8B assets betterment statement 资产递增表；资产改进表
DHNii_w4v assets lending 实物放款；有抵押贷款
l G Hu@(n< assets of the company passing on the death 死者去世时转移的公司资产
{ugKv?e ; assets pledged as security for liabilities 用作负债抵押的资产
*9{Wn7pck/ assets portfolio 资产投资组合
ihY ^~ assets price 资产价格
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2]aKi assets quality 资产质素
{2*l :' assets realization 资产变现
iXS-EB/ assets refinancing arrangement 资产再集资安排
[tK:y[nk assets securitization 资产证券化
6V6g{6W,/ assets situated outside Hong Kong 在香港以外地方的资产
83,1d*` assets stripping 削减资产；拆卖资产
=? *" V-l assets value 资产值
c^)E:J/ assignee 承让人
qkG;YGio assignment 转让；转让书；转让契
/?-p^6U assignment of interest 权益转让
Wu;|(2I assignment of letters patent and trade mark 专利证书及商标转让
|afK"N assignment of property 物业转让；物业转让书
J8?6G&0H assignment right 转让权
'xXqEwi4 assignor 转让人
w |FV qX associate 有联系的人；有关连人士；相联者；合伙人；联系人
QOy&!6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0i(?LI_S associate member 附属会员
x|i3e& D associated body corporate 相联法人团体
QpTNU.v5f associated company 相联公司；联属公司
DMZ aMY| associated corporation 相联法团
${6' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
gw"l& r 公认会计师公会〔英国〕
=RE_Urt: Association of Futures Exchange Brokers 香港期货经纪协会
c7Qa !w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Mciq9{8& association of underwriters 承保人组织
i\4"FO?v assumption of control 接管
+|)#yE$aMh assurance 担保；保险；转易；转易书
k:@L s assurance of interest 权益的转易
m+^;\DFJ, at 19XX price 按一九ＸＸ年价格计算
f4y;K>u7 p at a discount 按赔价计算；按贴水价格计算；打折扣
ot<o& at a premium 按溢价计算；按升水价格计算
9Kx:^~}20o at call 通知付款；按通知
Y[]+C8"O at constant market price 按固定市价计算
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'? at constant price 按固定价格计算
i[^lJ)[>N at cost 按成本计算
+9F#~{v`4a at current market price 按当时市价计算；按现时市价计算
KXfW&d(Pk at current price 按当时价格计算；按现时价格计算
.EZ{d at factor cost 按要素成本计算；按生产要素成本计算
D#[ :NXahn at money-of-the-day price 按付款当日价格计算
(E(:F[.S at or better 按指定或较佳价位〔买卖指令〕
j/mp.'P1k at par 按面值计算；平价
+Q] 'kJ<s at sight 见票即付
ugPI1'f at the close 按收市盘
&b")`p&K at the opening 按开市盘
zd4y5/aoS attestation 见证；见证条款
v!hs~DnUZ at-the-money option 平价期权
mqT0^TNPcl attorney 受权人；受托代表人
xt0j9{ p attornment 新拥有人承认书
$#W6z: attributable profit 可归属利润
y1My,
?"? attributable share value 可归属股份价值
b!~%a Auckland Stock Exchange 奥克兰证券交易所
?q }wl\"8 auction 拍卖
3Wxtxk._E auctioneer 拍卖商
vK7,O%!S audit 审计；核数
^J~4~! Audit Commission 审计署
m$qC
8z] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?JTyNg4< 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〕
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V@9 audit review 帐目审查
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_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h`rjD d audited account 审计帐目；经审计的帐目
KrG6z#)Uz audited annual account 经审计的周年帐目
|5B9tjJ" audited balance sheet 经审计的资产负债表
at]Q4 auditor 核数师；核数主任；审计师
H[k3)r2 auditor's certificate 核数师证明书；审计师证明书
5(`GF| auditor's report 核数师报告；审计师报告
-gGK(PIf Aussie bond 澳元债券
3CPO ZZ austerity budget 紧缩预算
@W- f{V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/l%q q*Ew Australia All Ordinaries Index 澳洲所有普通股票指数
l:,UN07s Australian Dollar [AUD] 澳元
B{(l 5B6 Australian Options Market 澳大利亚期权市场
BQ0PV Australian Securities Commission 澳洲证券事务监察委员会
Nb^:_0&H@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P]{.e UB@c Australian Stock Exchange 澳大利亚证券交易所
-" K:ve(K Austrian Schilling [ATS] 奥地利先令
U)]natB authentication 认证；鉴证
A@AGu#W authority to purchase 委托购买证；委购书
<X&:tZ #/ authorization 认可；核准；授权；授权书
7lPk~0 authorization by direction 指示授权
u3b rb'Y+ authorization by instruction 指令授权
#e2 69FwN authorization by warrant 令状授权
gdY/RD xn: authorization of unit trust 单位信托的认可
DC7}Xly( authorized agent 指定代理人
K"$ky,tU authorized capital 法定资本
bY$! "b~ authorized clerk 出市员
Q9zpX{JT authorized dealer 认可交易商
H,` XCG authorized financial institution 认可财务机构
`~TGVa`D authorized fund 认可基金
tah%jRfT& authorized fund house 获授权的基金公司；认可基金公司
:E`l(sI7J} authorized institution 认可机构
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l'k_<a* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6ng g*kE< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j&GKp t authorized insurer 获授权保险人；获认可承保人
K): sq{ authorized investment 特准投资项目
:#jv4N authorized person 获授权人
.cog9H ' authorized representative 获授权代表
c &(, authorized share capital 法定股本
o e"ShhT automated quotation system 自动报价系统
]%h I- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v Ueel% 自动交易系统〔香港期货交易所有限公司〕
xTm&`Xo automatic adjustment mechanism 自动调整机制
u5M{s;{11r automatic adjustment system 自动调整系统
o fCP >Z- Automatic Clearing House 自动票据交换所
N6%q%7F.: automatic exchange rates accumulation system 自动化汇率累集系统
4 jro4B` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
EA#!h'-s automatic teller machine [ATM] 自动柜员机
L-gF$it\*b autopay 自动转帐
E |3aiC,5 available assets 可用资产
{z_pL^S'52 available fiscal reserve 现存财政储备
.6#2i <oPW available profit 可用利润
M4\Io]}-M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
dL)5~V8s average 平均；平均数；海损
_'a4I ; average basic salary 平均基本薪金
TY?io@ average consumer expenditure 平均消费开支；一般消费开支
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:I average cost 平均成本
0M -AIQ5 average cost of land production 增辟土地平均成本
=@l5He.]& average daily turnover 平均每日成交额
J<@ ]7)|U average daily wage rate 平均每日工资率
CFxs`C^ average expenditure pattern 平均开支模式
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average growth rate 平均增长率
\ vQ ( average net fixed assets 固定资产平均净值
&>+Z$ZD average of relatives 相对价格平均数
r :-WfDz. average price 平均价格
Z3{Qtysuv3 average propensity to consume 平均消费倾向；一般消费倾向
5UyK1e)) average propensity to save 平均储蓄倾向；一般储蓄倾向
xG L"N1 average rate 平均率
QLl44*@ average revenue 平均收入；平均收益
Fj4:_(% nG average stock 平均库存；平均存货
MWf%Lh;R average yearly rent 平均年租
b1!%xdy_T avoidance of double taxation 避免双重课税
&pl;U\dc*a avoidance of tax 避税
