A:
0M7 Or)qN A share Ａ股；甲类股份
)e d5~ok abatement of tax 减税；减扣免税额
(dd+wx't ABN AMRO Bank N.V. 荷兰银行
v8Vw.Ce`f above-the-line expenditure 线上项目支出；经常预算支出
N7Kq$ G2O above-the-line receipt 线上项目收入；经常预算收入
9]< p ABSA Asia Limited 南非联合亚洲有限公司
i,r O3J n absolute change 绝对数值变更
z#ab
V1
Xi absolute expenditure 实际开支
P"Lk(gY absolute guideline figure 绝对准则数字
wzVx16Rvc absolute interest 绝对权益
B 7zyMh absolute order of discharge 绝对破产解除令
4nK\gXz19 absolute profit margin 绝对利润幅度
{;4Y5kj absolute value 实值；绝对值
)e(Rf!P{ absolutely vested interest 绝对既得权益
UbNA|`H absorbed cost 已吸收成本；已分摊成本
jfP2n5X83 absorption 吸收；分摊；合并
\3JZ =/ absorption rate 吸收率；摊配率；分摊率
&_Z e@Ir- ACB Finance Limited 亚洲商业财务有限公司
3=5K7 F acceptable form of reciprocity 合理的互惠条件
K+ZJSfO6 acceptable rate 适当利率；适当汇率
dw#K!,g acceptance agreement 承兑协议
#?\$*@O acceptance for honour 参加承兑
$M{MOehZ acceptor 承兑人；接受人；受票人
Xb?:dlu3 acceptor for honour 参加承兑人
tS!Fn Qg4 accident insurance 意外保险
t2skg Accident Insurance Association of Hong Kong 香港意外保险公会
!~Gx@Ro accident insurance scheme 意外保险计划
:)o 4fOJ8 accident year basis 意外年度基准
O=~8+sa accommodation 通融；贷款
sU! h^N$ accommodation bill 通融票据；空头票据
7#d>a=$h accommodation party 汇票代发人
cyrVz4_ a account balance 帐户余额；帐户结余
me:~q#k account book 帐簿
^0)Mc"&{ account collected in advance 预收款项
BmR++ ?L account current book 往来帐簿
a~ q_2S]h account of after-acquired property 事后取得的财产报告
nGQc;p5; account of defaulter 拖欠帐目
8,B?!%FP account payable 应付帐款
O <7 Q>m account payee only [A/C payee only] 只可转帐；存入收款人帐户
eRU0gvgLu" account receivable 应收帐款
p4mi\~ Q account receivable report 应收帐款报表
4wYD-MB account statement 结单；帐单；会计财务报表
l r80RL'_ account title 帐户名称；会计科目
.1n=&d| accountant's report 会计师报告
701a%Jq_2 Accountant's Report Rules 会计师报告规则
1P4cB w% accounting and auditing procedure 会计与审计程序；会计与核数程序
).U\,@[A{ Accounting Arrangements 《会计安排》
^j]"! :h accounting basis 会计基础
mN^w?R41m accounting by Official Receiver 破产管理署署长呈交的帐目
jz,Mm,Gi Accounting Circular 《会计通告》
7k,pUC-w7c accounting class 会计类别
,;;7+|` accounting date 记帐日期；会计结算日期
NwAvxN<R(f accounting for money 款项核算
= og>& K Accounting Officer 会计主任
]Z\Z_t accounting period 会计报告期；会计期
f@S n1c,Mk accounting policy 会计政策；会计方针
er@"4R0 accounting practice 会计惯例
?QA![ accounting principle 会计准则
F6
mc< n accounting record 会计记录
: rxS &5 accounting report 会计报告
SnIH6k0T_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
f>*T0"\c Accounting Society of China 中国会计学会
#b~B
0 :U accounting statement 会计报表
-55[3=# accounting system 会计制度；会计系统
Lx%*IE|c accounting transaction 会计事项；帐务交易
SeuC7!q{ accounting treatment 会计处理
+cH,2 ^& accounting year 会计年度
di.yh3N$ accretion 增值；添加
-R %T Dx accrual 应计项目；应累算数目
9mE6 Cp.Wv accrual basis 应计制；权责发生制
LSewMj accrual basis accounting 应计制会计；权责发生制会计
MoAie|MKe accrue 应累算；应计
jr/ accrued benefit 应累算利益
#(@!:f1 accrued charges 应计费用
z$g
cK>@l accrued cumulative preference share dividend 应累算的累积优先股股息
y;Ez|MS
accrued expenses 应累算费用
@*?)S{8 accrued interest payable 应付利息；应计未付利息
/my5s\;s|z accrued interest receivable 应收利息；应计未收利息
')R+Z/hG. accrued right 累算权益
w8=&rzr8 accruing profit 应累算的利润
Vn&{yCm3 accumulated fiscal reserve 累积财政储备
cp1-eR_& accumulated profit 累积利润；滚存溢利
/80H.|8O accumulated reserve 累积储备
]MD,{T9l\> accumulation of surplus income 累积收益盈余
zM+4<k_dH] acquired assets 既得资产
LZ#=Ks acquisition 收购；购置；取得
pbCj
^ acquisition cost 购置成本
{ 6
#Qm7s- acquisition expenses 购置费用
-VZn`6% s acquisition of 100% interest 收购全部股权
DWv(|gO acquisition of control 取得控制权
Lql2ry$Wa acquisition of fixed assets 购置固定资产
^aG$9N<\ acquisition of shell “买壳”
e
p jb acquisition price 收购价
} 6 ,m2u act of God 天灾
n[S-bzU^t acting partner 执事合伙人
\;XDPC j active market 买卖活跃的市场；交投畅旺的市场；旺市
VSx9aVPkC active partner 积极参与的合伙人
5!QT
}Um active trading 交投活跃
yv[3 &E? actual circulation 实际流通
]& 8c
45c actual cost 实际成本
~];r{IU actual expenditure 实际开支；实际支出
'FNnF m actual income 实际入息；实际收入；实际收益
$- D }y: actual market 现货市场
Yg /g9 $' actual price 现货价；实际价格
(rmOv\hG9V actual profit 实际利润
V0)bP cS/ actual quotation 实盘；实际价位；实际报价
^C=dq(i=[ actual year basis 按实际年度计算
Vc[aNp E actuals 实货
r'J="^k{ actuarial investigation 精算调查
O]4v\~@-j actuarial principle 精算原则
X<%` actuarial report 精算师报告
K}t= Y Actuarial Society of Hong Kong 香港精算学会
ag V z
actuarial valuation 精算师估值
RWg'W,v=! actuary 精算师
/^]/ iTg ad referendum agreement 暂定协议；有待覆核的协定
Ux,?\Vd ad valorem duty 从价税；按值征税
sYEh>%mo^C ad valorem duty system 从价税制
8Y]% S9. ad valorem fee 从价费
qX[{_$^Q ad valorem tariff 从价关税
>&DC[)28 additional allowance 额外免税额
pV8_i7\ additional amount for unexpired risk 未过期风险的额外款额
nND;
lVQSO additional assessable profit 补加应评税利润
Z~0TO-Q additional assessment 补加评税
`uKsFX M additional commitment 额外承担
vjL +fH<0: additional commitment vote 额外承担拨款
!>:SPt l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_<E.?K$gbU additional dependent parent allowance 供养父母额外免税额
T_)g/,5> additional provision 额外拨款
/ Nc)bF%gX additional stamp duty 附加印花税
h;+{0a additional tax 补加税罚款；补加税款
iQJa6QF&: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
# a`D6; adjudged bankrupt 被裁定破产
M7[GwA[Z
+ adjudicated bankrupt 裁定破产人
xTU;rJV adjudication fee 裁定费；评定印花税额手续费；评估契据费
yk0 tA adjudication of bankruptcy 裁定破产；宣告破产
pG6?"*Fz; adjudication of insolvency 裁定无力偿还债务
|oWl9j]Z adjusted actual 经调整的实数；调整后的实数
e# U@n
j6 adjusted current assets 经调整的流动资产；调整后的流动资产
;A G&QdTMh adjusted figure 经调整的数字；调整后的数额
+v2 )'?BS adjusted liabilities 经调整的负债；调整后的负债
^w!1QH0:/ adjusted loss 经调整的亏损；调整后的亏损
HA J[Y3d< 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
gSa !zQN6 adjusted profit 经调整的利润；调整后的利润
$ >8O2p7W adjusted surplus 经调整的盈余额；调整后的盈余额
>\!G43 Q= adjusted value 经调整的价值；调整后的价值
/Rf,Rjs adjustment 调整；修订；理算〔保险〕
(@ 1>G
^% adjustment centre 调剂中心
CnpQdI adjustment lag 调整过程的时间差距；调整时差
fs l
ZJE adjustment mechanism 调整机制
~.tl7wKkR/ adjustment of loss 亏损调整
\.aKxj5 adjustment process 调整过程；调整程序
4tEAi4H|`@ adjustment range 调整幅度
NXk~o! D administered exchange rate 受管制汇率
F pT$D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)Q 5 x% administration expenses 行政费用
dWx@<(`OC administration fee 手续费；行政费
VA>0Y administration in bankruptcy 破产管理
p,V %wGM administration order 遗产管理令
k|czQ"vaI administrator 管理人；遗产管理人
z cC:b4 administrator of the estate 遗产管理人
Y( admission of debt 债项承认书
=P9Tc"2PN admission of proof 接纳债权证明
zs(P2$ advance 放贷款项；垫付款项；预支款项；预付款项
o}&{Y2!x advance account 暂支帐目；预付款帐户
}rvX} advance compensation 预付补偿金
=9Vo [ advance from shareholder 股东垫款
hx*4x F advance pending reimbursement 预支以待日后付还
04WxV(fo' advanced economy 先进经济体系
=r)LG,w212 advancement 预付；预付财产
y!dw{Lz advances warrant 垫款令
48 Jt5Jz_ advancing 贷出
MgP &9 adverse balance 逆差
: ?}mu1 adverse exchange 逆汇
,(RpBTV advertisement addressed to shareholders 在报章刊登的致股东通告
(wFoI}s advice for collection 托收通知书
27+~!R~Yw advice of drawing 提款通知书；汇票通知书
F( 4Ue6R advice of payment 付款通知
`g_r<EY8/ Advisory Committee [Securities and Futures Commission]
m^\&v0 谘询委员会〔证券及期货事务监察委员会〕
< -mhz`^ Advisory Committee on Diversification 经济多元化谘询委员会
N BXhcfF affidavit 誓章；遗产申报誓章
G!`PP affidavit of no receipt 述明无收款的誓章
0x,**6 affiliate 联号；联营公司；附属公司
!>"fDz<w` affiliated company 附属公司；联号；联营公司
C;5`G
*e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
- %0pYB affordability 负担能力
gAh#H ?MM African Development Bank [AfDB] 非洲开发银行
{{Qbu }/@ after-acquired property 事后取得的财产
`T+w5ONn after-hours dealing 市后交易
qw*) R#= after-tax profit 税后盈利；税后利润；税后溢利
?yxQs=&-q~ agency agreement 代理协议
0K6My4d{ agency expenses 代理机构的开支
r7sA;Y\ agency fee 代理费
Q_Br{
`c Agency Law 《代理法》
M KX+'p\w agent 代理人；承销人
LzJ`@0RrX agent of company 公司代理人
s q;!5qK agent's fee 代理人费；经纪费
S[g ACEZ = aggregate 总计；总数；总体数字
wMw}3qX$j aggregate amount 总款额；总额
J0
dY%pH# aggregate assets and liabilities 总体资产与负债
Vo6+| ztk| aggregate at constant price 按固定价格计算的总体数字
vsyg u aggregate demand 总需求
n=PfV 3B aggregate gross position 总持仓量
u(f Z ^ aggregate limit 总限额
u|Oc+qA( aggregate of salaries tax 合计薪俸税
Yg?BcY\ aggregate performance 总体表现；总体业绩
tUuARo7# aggregate supply 总体供应
${E^OE aggregate surplus 总盈余
j /_&]6! aggregate total 整体总额
C0K:
ffv;< aggregate value 总值；合计价值
fdW qc_ aggregated basis 合计基准
0l4f%'f aggregated net chargeable income 合计应课税入息实额
> gs_Bzy] aggregation 合并计算；合计；总和
^Zp aggregation of incomes of husband and wife 夫妇入息合并计算
5]GgjQ aggregation of property 财产的总和
-Bl^TT agio 差价；贴水
BsA'r+ho?H Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
]kXW eY < Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
a'`?kBK7`U 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Ch3M wM5] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9=j) g 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
L,.AY?)+7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
SSxz1y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V%)T u{L agreement for a settlement 授产协议
S*>T%#F6Uo agreement for assignment 转让协议
NM^uP+ uS agreement for sale 售卖协议；买卖协议
+zd /< agreement for sale and purchase 买卖协议
~#4FL<W agreement for the payment of interest 支付利息协议
8MI 8~ agreement for the repayment of money 还款协议
uO-|? {29 agreement of reinsurance 再保险协议
c_CVZR? Agricultural Bank of China 中国农业银行
g~b$WV% air passenger departure tax 飞机乘客离境税
@ZjO#%Ep/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@ t Pr\F airport tax 机场税
c{dabzL y alcohol duty 酒精税
_;U %`/T b alienation 让与；让渡；转让
=-_hq'il alimony 生活费；赡养费
UX[s5# All Ordinaries Index [AOI] 所有普通股指数
_G-y{D_S& all risks 全险；综合险
Rj H68=n All Sales Record for Stock Market 《股票市场成交报告》
dWQB1Y*N Allied Capital Resources Limited 新联财务有限公司
!V(r
p 80 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s*_fRf: allocation letter 拨款信件
1og +(m`BL allocation of fund 分配款项；预留款项
G&Dl($ allocation of profit 利润分配；溢利分配
5 2 Qr allocation warrant 拨款令
)`(]j x! allotment 分配；配股
cC>Svf[CzK allotment notice 股份配售通知；配股通知
e8T"d%f? allotment of shares 股份分配
qrp@ allowable 可获宽免；免税的
gC7P o allowable business loss 可扣除的营业亏损
,~&HL7 v allowable expenses 可扣税的支出
UgK
c2~ allowance 免税额；津贴；备抵；准备金
h d i0YL allowance for debts 债项的免税额
l Z7
$DGe allowance for depreciation by wear and tear 耗损折旧免税额
x{8h3.ZQ, allowance for funeral expenses 殡殓费的免税额
0M roHFh9` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uoOUgNwGg allowance for repairs and outgoings 修葺及支出方面的免税额
^e <E/j {~ allowance to debtor 给债务人的津贴
Vs{\ YfF alteration of capital 资本更改
s3nO"~tM alternate trustee 候补受托人
;Vc|3 amalgamation 合并
In?#?:Q@& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pqb`g@ ambit of charges 征税范围；收费范围
|,5|ZpgL amended valuation 经修订的估值
$H[q5(_~ American Commodities Exchange 美国商品交易所
5O d]rE American Express Bank Limited 美国运通银行
p 4MWX1 2 American Stock Exchange 美国证券交易所
ZZZ9C#hK^9 amortization 摊销
b=xn(HE8| amount due from banks 存放银行同业的款项
$ ,]U~7S amount due from banks abroad 存放海外银行同业的款项
~Gz9pBv1 amount due from holding companies 控股公司欠款
e3W~6P amount due from local banks 存放本港银行同业的款项
j* gJP
! amount due to banks 银行同业的存款
kE .4 # amount due to banks abroad 海外银行同业的存款
TwI s _r: amount due to holding companies 控股公司存款
#=S^i[K/ amount due to local banks 本港银行同业的存款
;*t#:U* amount due to outport banks 外埠银行同业的存款
-y$6gC RY amount for note issue 发行纸币的款额
ls&H oJ7 amount of bond 担保契据的款额
&mmaoWR amount of consideration 代价款额
5qW>#pTFVV amount of contribution 供款数额
t"YsIOT:O" amount of indebtedness 负债款额
!OY}`a(z amount of principal of the loan 贷款本金额
tE {M amount of rates chargeable 应征差饷数额
e2N K7 amount of share capital 股本额
v\4<6Z:4 amount of sums assured 承保款额
*9$SFe|&n: amount of variation 变动幅度
.,p=e$x] amount of vote 拨款数额
#"rK 1Z amount payable 应付款额
~ =iH*AQR amount receivable 应收款额
K)mQcB-"? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
h*C!b?:" analysis 分析
)MK $E ,W ancillary risk 附属风险
Ze8.+E e annual account 周年帐目；周年帐目报表；年度决算；年结
x51R:x(p annual accounting date 年结日期
oPr`SYB annual allowance 每年免税额；年积金；年度津贴；年津
t1o
6;r K annual balance 年度余额
j|wN7@Zc annual disposable income 每年可动用收入
[8IO0lul+ annual estimates 周年预算
wB[f%m Hs
annual fee 年费
c+e?xXCEAz annual general meeting 周年大会
o.A:29KoU annual growth rate 年增率；每年增长率
SU4i'o annual long-term supplement 长期个案每年补助金
]#^v754X^T annual pensionable emolument 可供计算退休金的年薪
]S[/ a annual report 年报
.4[3r[ Annual Report on the Consumer Price Index 《消费物价指数年报》
T\bP8D annual return 周年报表；周年申报表；每年报税表格
]q{_i Annual Return Rules 《周年报表规则》
QCb%d'_w+ annual review of consumer prices 每年消费物价回顾
uf#h~; B annual roll-forward basis 逐年延展方式
)]FX Uz|; annual salary 年薪
&`v?oN9$ annual statement 年度报表；年度决算表
?@,EGY < 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
kl.; E{ PL annuitant 年金受益人
;]Q6K9.d8 annuity 年金
dB[4N T annuity contract 年金合约
(~zu4^9w annuity on human life 人寿年金
2<I=xWwFA antecedent debt 先前的债项
f%@~|:G: ante-dated cheque 倒填日期支票
=dDPQZEin anticipated expenditure 预期开支
`s T; \ anticipated net profit 预期纯利
,P`NtTN- anticipated revenue 预期收入
reh{jMC anti-inflation measure 反通货膨胀措施
wCNn/%C anti-inflationary stance 反通货膨胀立场
I
]ZZN6" apparent deficit 表面赤字
*YeQC t-l apparent financial solvency 表面偿债能力
jBYv Oy*$Q apparent partner 表面合伙人
15 Mt lb application for personal assessment 个人入息课税申请书
h Fv{?v application of fund 资金应用
oH%[8!# application to release as liquidator and to destruct the books of accounts and documents
I{g.V|+ x 申请免除清盘人职务及毁灭帐簿与文件
ApeqbD5g& appointed actuary 委任精算师
IoL i7NKw appointed auditor 委任核数师；委任审计师
s __xBY appointed trustee 委任的受托人
sV
a0eGc appointer 委任人
\Dq'~
d apportioned pro rata 按比例分摊
rN} 8 ~j apportionment 分配；分摊
bc'IoD/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2 wY|E<E apportionment formula 分摊方程式
,.QJ S6Yv apportionment of estate duty 遗产税的分摊
8.B'O>\T appraisal 估价；评估
} ^Q:Q \ appreciable growth 可观增长
Mt-r`W3 q appreciable impact 显着影响
1l#46?]~ appreciable increase 可观增长
j@ z IJ appreciation 增值；升值
HbA/~7 appreciation against other currencies 相对其他货币升值
u7hu8U= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M@.S Q@E appreciation tax 增值税
} jJKE appropriation 拨款；拨用；拨付
"UMaZg I appropriation account 拨款帐目
[A84R 04_% Appropriation Bill 拨款法案
Mi8)r_l%O appropriation-in-aid system 补助拨款办法
[cd1Mf:[Y approved assets 核准资产
]A=\P,D approved basket stock 认可一篮子证券
&/WM:]^?0) approved budget 核准预算
5N|LT8P}Z approved charitable donation 认可慈善捐款
-[-oz0`Sl{ approved charitable institution 认可慈善机构
yqq 1 a
o approved currency 核准货币；认可货币
ewk7:zS/? approved estimates 核准预算
vw2E$ya approved estimates of expenditure 核准开支预算
.<`)`:n+B approved overseas insurer 核准海外保险人
5U47 5& approved overseas trust company 核准海外信托公司
B-C$>H^ approved pooled investment fund 核准汇集投资基金
`-pw P approved provident fund scheme 认可公积金计划
b aII!ks approved provision 核准拨款
hYkk r & approved redeemable share 核准可赎回股份
=Z:] % approved regional stock 认可地区性证券
Mc@9ivwL# approved retirement scheme 认可退休金计划
JfN5#+_i approved subordinated loan 核准附属贷款
$3HqVqF^R arbitrage 套戥；套汇；套利
*XhlIQ arbitrageur 套戥者；套汇者
= ){ G arbitrary amount 临时款项
uxU -N arrangement 措施；安排；协定
cWkg.ri-x arrears 欠款
1WMZ$vsQUb arrears of pay 欠付薪酬
jDY
B*Y^F arrears of revenue 逾期未收税款；逾期未收的帐项
Ol }5ry articles of association 组织章程；组织细则；组织章程细则
V@`b7GM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j;-Wf6h{ ascertainment of profit 确定利润
lrv-[}} "Asia Clear" “亚洲结算系统”
0#J~ @1Gf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1z6aMd6. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z \IM~- Asian Development Fund [ADF] 亚洲发展基金
y 9]d{:9
Asian dollar bond 亚洲美元债券
C{J5:ak Asian dollar market 亚洲美元市场
LBy`N _@ Asian dollar rate 亚洲美元利率
Q jj }k) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-iDs:J4Iq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L K #A asked price 沽盘；喊价；索价；卖方报价
o7!A(Eu assessable income 应评税入息
8IlUb j assessable loss 应评税亏损
gLv+L]BnhH assessable profit 应评税利润
gt}Atr6>_ assessable value 应评税值
D A
"V) assessed profit 估定利润
<=7nTcO~ assessed value 经评估价值
TRi# assessment 评税；评定；估价；评税单
y]jx-w c3O assessment number 评税编号；估价编号
L[2qCxB'^ assessment of additional tax 补加税评税
z[c8W@OJ assessment of performance 业绩评估；实绩评价
ta)gOc)r
R Assessor 评税主任
&}p\&4 asset price bubbles 资产价格泡沫
L }*o8l` asset-backed securities 具资产保证的证券
71nZi`AR assets accretion 资产增值
f 3H uT=n assets and liabilities 资产与负债
oDA'$]UL assets betterment statement 资产递增表；资产改进表
gGVt ( ^ assets lending 实物放款；有抵押贷款
#H~55 ))F assets of the company passing on the death 死者去世时转移的公司资产
,/+Mp assets pledged as security for liabilities 用作负债抵押的资产
#, #_" assets portfolio 资产投资组合
;O hQBAC assets price 资产价格
8?nn4]P assets quality 资产质素
s5@BVD'}E assets realization 资产变现
_R\FB|_ assets refinancing arrangement 资产再集资安排
. :j{d} p} assets securitization 资产证券化
q0+N#$g# assets situated outside Hong Kong 在香港以外地方的资产
G! I+ +M" assets stripping 削减资产；拆卖资产
{A0F/#M] assets value 资产值
6)^*DJy assignee 承让人
\XB,)XDB assignment 转让；转让书；转让契
swj\X ,{ assignment of interest 权益转让
m=6?%'
H} assignment of letters patent and trade mark 专利证书及商标转让
$l7}e=1 assignment of property 物业转让；物业转让书
5_!L "sJ assignment right 转让权
^s6~*n<fH assignor 转让人
eV?%3h. associate 有联系的人；有关连人士；相联者；合伙人；联系人
~RbVcB# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Eq)b=5qrG? associate member 附属会员
wMCMrv: associated body corporate 相联法人团体
t` J T associated company 相联公司；联属公司
=cl#aS}e8 associated corporation 相联法团
P;I,f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#!Cg$6%x9 公认会计师公会〔英国〕
3 ~P$p< Association of Futures Exchange Brokers 香港期货经纪协会
U^7h w(}me Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B1}i0pV,, association of underwriters 承保人组织
6n2RT H assumption of control 接管
R9A:"sJ assurance 担保；保险；转易；转易书
2@a 'n@- assurance of interest 权益的转易
mHMsK}=~ at 19XX price 按一九ＸＸ年价格计算
. vKgiIC: at a discount 按赔价计算；按贴水价格计算；打折扣
r !!uA1!7 at a premium 按溢价计算；按升水价格计算
I MD^(k 2 at call 通知付款；按通知
hFA |(l6 at constant market price 按固定市价计算
961&rR} d at constant price 按固定价格计算
zRjbEL at cost 按成本计算
{1)b LG|$ at current market price 按当时市价计算；按现时市价计算
!6|_`l>G, at current price 按当时价格计算；按现时价格计算
j4i$2ZT' at factor cost 按要素成本计算；按生产要素成本计算
OG<*&V at money-of-the-day price 按付款当日价格计算
DL,R~ at or better 按指定或较佳价位〔买卖指令〕
\ *CXXp` at par 按面值计算；平价
c_qox at sight 见票即付
)$^xbC#j`3 at the close 按收市盘
3/vtx9D at the opening 按开市盘
-`q!mdA2 attestation 见证；见证条款
LBG`DYR@
at-the-money option 平价期权
z\tY A attorney 受权人；受托代表人
Q+Nnj(AQY attornment 新拥有人承认书
@~2k5pa attributable profit 可归属利润
AIOGa<^ attributable share value 可归属股份价值
@] .s^ss9_ Auckland Stock Exchange 奥克兰证券交易所
b$H bo;_ auction 拍卖
KN_n :`cH{ auctioneer 拍卖商
g=D]=& H audit 审计；核数
M{p6&eg Audit Commission 审计署
! =21K0~t# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ia](CN*;6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
c= 2E/x? audit review 帐目审查
C3 "EZe[R Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<IR@/b!, audited account 审计帐目；经审计的帐目
qsp3G7\'= audited annual account 经审计的周年帐目
vh O h3 audited balance sheet 经审计的资产负债表
E~q3 o* auditor 核数师；核数主任；审计师
]Qe~|9I auditor's certificate 核数师证明书；审计师证明书
,'c%S|]U7 auditor's report 核数师报告；审计师报告
FiQ&g*=| Aussie bond 澳元债券
< tTNtBb austerity budget 紧缩预算
1<@lM8&.kO Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|6-9vU!LK? Australia All Ordinaries Index 澳洲所有普通股票指数
PYQ Australian Dollar [AUD] 澳元
MkVv5C Australian Options Market 澳大利亚期权市场
^'Lp<YJs6 Australian Securities Commission 澳洲证券事务监察委员会
6 p;Pf9
f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rIPg,4y*S! Australian Stock Exchange 澳大利亚证券交易所
fQ~~%#z1 Austrian Schilling [ATS] 奥地利先令
5%( authentication 认证；鉴证
fX9b1x authority to purchase 委托购买证；委购书
W\<OCD%X authorization 认可；核准；授权；授权书
rMG[,:V authorization by direction 指示授权
WClprSl8 authorization by instruction 指令授权
dh]Hf,OLF authorization by warrant 令状授权
<8%+-[(
authorization of unit trust 单位信托的认可
C,;<SV2# authorized agent 指定代理人
@B{ authorized capital 法定资本
bL<H$DB6 authorized clerk 出市员
ShRMzU authorized dealer 认可交易商
(Ajhf}zJ authorized financial institution 认可财务机构
2pHR $GZ2 authorized fund 认可基金
9J%O$sF authorized fund house 获授权的基金公司；认可基金公司
J8FzQ2 authorized institution 认可机构
,%m~OB # authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
T\zn&6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~ xam ;]2 authorized insurer 获授权保险人；获认可承保人
)`k+Oyvi< authorized investment 特准投资项目
>.39OQ# authorized person 获授权人
\zcSfNE authorized representative 获授权代表
"j`T'%EV authorized share capital 法定股本
=WCE "X automated quotation system 自动报价系统
z1RHdu0;z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)e[q% %ks 自动交易系统〔香港期货交易所有限公司〕
Wsd_RT }ww automatic adjustment mechanism 自动调整机制
,f>^ q" automatic adjustment system 自动调整系统
b%F'Ou~ Automatic Clearing House 自动票据交换所
fm^tU0DY automatic exchange rates accumulation system 自动化汇率累集系统
n}%_H4t Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
x2~fc automatic teller machine [ATM] 自动柜员机
r_ 9"^Er autopay 自动转帐
]mJ9CP8P1c available assets 可用资产
5FJ%"5n& available fiscal reserve 现存财政储备
! pa7]cZ available profit 可用利润
.}R'(gN\6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qYqd -R average 平均；平均数；海损
9%k4 Ic%P average basic salary 平均基本薪金
!
, ] Fx average consumer expenditure 平均消费开支；一般消费开支
Qmd2C&Xw average cost 平均成本
+CEt:KQ average cost of land production 增辟土地平均成本
t(,2 x%{ average daily turnover 平均每日成交额
3Qv9= q|[b average daily wage rate 平均每日工资率
fm%4ab30T average expenditure pattern 平均开支模式
,9:v2=C_ average growth rate 平均增长率
ctgH/S U average net fixed assets 固定资产平均净值
t- //. average of relatives 相对价格平均数
Zjc/GO average price 平均价格
$ ga,$G average propensity to consume 平均消费倾向；一般消费倾向
2Sy:wt average propensity to save 平均储蓄倾向；一般储蓄倾向
oPAc6ObOV~ average rate 平均率
-uAGG?ZER average revenue 平均收入；平均收益
M+=q"#& average stock 平均库存；平均存货
' z^v}~ average yearly rent 平均年租
,=ju^_^sA avoidance of double taxation 避免双重课税
Odt<WG avoidance of tax 避税
