A:
=FmU]DV A share Ａ股；甲类股份
U3}R^W~eb abatement of tax 减税；减扣免税额
_
^{Ep/ME= ABN AMRO Bank N.V. 荷兰银行
]D%k)<YK above-the-line expenditure 线上项目支出；经常预算支出
$T6Qg(p above-the-line receipt 线上项目收入；经常预算收入
qR qy ABSA Asia Limited 南非联合亚洲有限公司
yjd'{B9 { absolute change 绝对数值变更
(5 ~C
_Y absolute expenditure 实际开支
B $l`9!, absolute guideline figure 绝对准则数字
9#<Og>t2y absolute interest 绝对权益
5-^%\?,x absolute order of discharge 绝对破产解除令
8-:k@W absolute profit margin 绝对利润幅度
^%&x{F. absolute value 实值；绝对值
0?SLRz8 absolutely vested interest 绝对既得权益
$hS Z@w|IF absorbed cost 已吸收成本；已分摊成本
:,m)D775S absorption 吸收；分摊；合并
j&A3s{S4A absorption rate 吸收率；摊配率；分摊率
(GG"'bYk ACB Finance Limited 亚洲商业财务有限公司
2~V Im#
acceptable form of reciprocity 合理的互惠条件
>x4[7YAU{ acceptable rate 适当利率；适当汇率
d8HB2c5y0i acceptance agreement 承兑协议
n5.>;N.* acceptance for honour 参加承兑
(x
qA.(F acceptor 承兑人；接受人；受票人
Jj:6
c acceptor for honour 参加承兑人
|8 bO5l: accident insurance 意外保险
@@IA35'tc Accident Insurance Association of Hong Kong 香港意外保险公会
{ yR)} r accident insurance scheme 意外保险计划
6[.Mx}h6 accident year basis 意外年度基准
A+I&.\QAR accommodation 通融；贷款
J\3} il
N accommodation bill 通融票据；空头票据
K//T}-Uub accommodation party 汇票代发人
VA'X!(Cv account balance 帐户余额；帐户结余
}4SSo)Uv/ account book 帐簿
pm] DxJ@ account collected in advance 预收款项
aMQjoamz account current book 往来帐簿
gvNZrp>e! account of after-acquired property 事后取得的财产报告
`mjx4Lb account of defaulter 拖欠帐目
k-V I9H!, account payable 应付帐款
jJ!-hg4 ?] account payee only [A/C payee only] 只可转帐；存入收款人帐户
).C! account receivable 应收帐款
ex \W]5 account receivable report 应收帐款报表
H@E " )@92 account statement 结单；帐单；会计财务报表
_}OJPahw account title 帐户名称；会计科目
]M;6o@hq accountant's report 会计师报告
pYl{:uIPN8 Accountant's Report Rules 会计师报告规则
l&*)r;9 accounting and auditing procedure 会计与审计程序；会计与核数程序
vt@Us\fI Accounting Arrangements 《会计安排》
t3t0vWE<, accounting basis 会计基础
&_d/ciq1f accounting by Official Receiver 破产管理署署长呈交的帐目
Wi[m`# Accounting Circular 《会计通告》
XcMJD(! accounting class 会计类别
zN+* R;Ds accounting date 记帐日期；会计结算日期
#we>75l{+R accounting for money 款项核算
RR!!hY3 K Accounting Officer 会计主任
&4Con%YU[ accounting period 会计报告期；会计期
(\t_Hs::a accounting policy 会计政策；会计方针
8i;)|z7 accounting practice 会计惯例
rLh9`0|D accounting principle 会计准则
kt{C 7qpD accounting record 会计记录
7sc<dM accounting report 会计报告
Hp } Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c5E#QV0&v~ Accounting Society of China 中国会计学会
u'i%~(:$\) accounting statement 会计报表
]}[Yf accounting system 会计制度；会计系统
pp]_/46nN accounting transaction 会计事项；帐务交易
4 su_;+] accounting treatment 会计处理
#M?F^u[ accounting year 会计年度
x} &a {; accretion 增值；添加
(X(1kj3 accrual 应计项目；应累算数目
Pc)VK>.fc accrual basis 应计制；权责发生制
Q_aqX(ig accrual basis accounting 应计制会计；权责发生制会计
{(Og/[ accrue 应累算；应计
E8-fW\!F accrued benefit 应累算利益
?,:#8.9 accrued charges 应计费用
+K;Y+
K&;2 accrued cumulative preference share dividend 应累算的累积优先股股息
)ojx_3j8 accrued expenses 应累算费用
5BHOHw D{ accrued interest payable 应付利息；应计未付利息
jefNiEE[ accrued interest receivable 应收利息；应计未收利息
z0 2}&^Zzk accrued right 累算权益
>H}jR[H' accruing profit 应累算的利润
.vN%UNu accumulated fiscal reserve 累积财政储备
SgpZ ;\_ accumulated profit 累积利润；滚存溢利
> AQ) x accumulated reserve 累积储备
(@ fa~?v>@ accumulation of surplus income 累积收益盈余
`M?v!]o acquired assets 既得资产
e)HhnN@ acquisition 收购；购置；取得
1iJ0Hut}d acquisition cost 购置成本
Y . acquisition expenses 购置费用
dXiE.Si acquisition of 100% interest 收购全部股权
1xO!w+J# acquisition of control 取得控制权
A{z>D`d acquisition of fixed assets 购置固定资产
3 +(yI 4 acquisition of shell “买壳”
goDV2 alC^ acquisition price 收购价
K[uY+!'1 act of God 天灾
ZU-4})7uSB acting partner 执事合伙人
3J'73 )y active market 买卖活跃的市场；交投畅旺的市场；旺市
hIVI \U, active partner 积极参与的合伙人
3cOY0Z#T active trading 交投活跃
s] y-pZ actual circulation 实际流通
Ak5[ PBbW actual cost 实际成本
^n&]HzT`y actual expenditure 实际开支；实际支出
@sw9A93A actual income 实际入息；实际收入；实际收益
Y ^R?Q' actual market 现货市场
{gFAvMj # actual price 现货价；实际价格
GS
; HtUQ actual profit 实际利润
$A;7Em actual quotation 实盘；实际价位；实际报价
C} b|2y actual year basis 按实际年度计算
=Kc|C~g actuals 实货
)o#6-K+b actuarial investigation 精算调查
/a[V!<"R actuarial principle 精算原则
y]}b?R~p= actuarial report 精算师报告
Aq V09 $ Actuarial Society of Hong Kong 香港精算学会
sULIrYRA actuarial valuation 精算师估值
e9CP802#2 actuary 精算师
^W
Y8-6 ad referendum agreement 暂定协议；有待覆核的协定
h@*lWi2K7 ad valorem duty 从价税；按值征税
qDnCn H ad valorem duty system 从价税制
nnt8 sf@\ ad valorem fee 从价费
O87"[c`> ad valorem tariff 从价关税
{ p1lae additional allowance 额外免税额
v:r D3=M- additional amount for unexpired risk 未过期风险的额外款额
j)jCu ;` additional assessable profit 补加应评税利润
<nDNiM# additional assessment 补加评税
+I|R k& additional commitment 额外承担
dqqnCXYuW additional commitment vote 额外承担拨款
C=N! z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^Xs%.`Gv/ additional dependent parent allowance 供养父母额外免税额
)|y#O ZHR additional provision 额外拨款
H L jvKE=W additional stamp duty 附加印花税
&Nc[$H7< additional tax 补加税罚款；补加税款
)]%e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[34zh="o adjudged bankrupt 被裁定破产
(y1$MYZ Q adjudicated bankrupt 裁定破产人
9s!
2 wwh adjudication fee 裁定费；评定印花税额手续费；评估契据费
oW0gU?Rr)u adjudication of bankruptcy 裁定破产；宣告破产
vO\:vp4fH adjudication of insolvency 裁定无力偿还债务
t]s94 R q adjusted actual 经调整的实数；调整后的实数
8h2D+1,PZC adjusted current assets 经调整的流动资产；调整后的流动资产
OmB
TA=E< adjusted figure 经调整的数字；调整后的数额
,H>W:O adjusted liabilities 经调整的负债；调整后的负债
XZ.7c{B< adjusted loss 经调整的亏损；调整后的亏损
O\6vVM[ 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
B!e K! B adjusted profit 经调整的利润；调整后的利润
oJ ^C ]E adjusted surplus 经调整的盈余额；调整后的盈余额
oZgHSR RL adjusted value 经调整的价值；调整后的价值
kM M'[w adjustment 调整；修订；理算〔保险〕
jcE Msc adjustment centre 调剂中心
wGg0 hL adjustment lag 调整过程的时间差距；调整时差
}FrEF\}]_7 adjustment mechanism 调整机制
'%R< " adjustment of loss 亏损调整
~gP7s_ qr{ adjustment process 调整过程；调整程序
pvl Djj} adjustment range 调整幅度
tcZa~3. administered exchange rate 受管制汇率
& =G)NeT_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H#OYw#L"u administration expenses 行政费用
PPEq6} administration fee 手续费；行政费
>-!r9"8@ administration in bankruptcy 破产管理
+A@m9 administration order 遗产管理令
l bRzx4=\y administrator 管理人；遗产管理人
{$;2 HbM( administrator of the estate 遗产管理人
`M&P[ .9Pz admission of debt 债项承认书
5J
ySFG3 admission of proof 接纳债权证明
Ua %UbAt advance 放贷款项；垫付款项；预支款项；预付款项
[ w!C*_V 9 advance account 暂支帐目；预付款帐户
G\R*#4cF advance compensation 预付补偿金
T/ik/lFI advance from shareholder 股东垫款
w&%9IJ advance pending reimbursement 预支以待日后付还
sa*g advanced economy 先进经济体系
gNqAj# m advancement 预付；预付财产
>?z:2@Q)B advances warrant 垫款令
H
nK!aa advancing 贷出
{@3z\wMK$ adverse balance 逆差
vd`O aM}#U adverse exchange 逆汇
h\(B#SN advertisement addressed to shareholders 在报章刊登的致股东通告
6
Ew@L<v advice for collection 托收通知书
RT, :hH advice of drawing 提款通知书；汇票通知书
a"x}b advice of payment 付款通知
bl=ku<}@ Advisory Committee [Securities and Futures Commission]
GMl"{ Oxo& 谘询委员会〔证券及期货事务监察委员会〕
Jn Y$fs*" Advisory Committee on Diversification 经济多元化谘询委员会
(~JwLe@a affidavit 誓章；遗产申报誓章
rvwa! YY} affidavit of no receipt 述明无收款的誓章
!$_~x
8K1- affiliate 联号；联营公司；附属公司
?\ZL#)hr"p affiliated company 附属公司；联号；联营公司
yNBv-oe5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%,0%NjK affordability 负担能力
OVZP x%a African Development Bank [AfDB] 非洲开发银行
K*1.'9/ after-acquired property 事后取得的财产
@Gt`Ds9= after-hours dealing 市后交易
w8p8 ; @ after-tax profit 税后盈利；税后利润；税后溢利
|jsb@ agency agreement 代理协议
uAUp5XP|Z agency expenses 代理机构的开支
|d[5l^6 agency fee 代理费
dN< , %}R Agency Law 《代理法》
$E\^v^LW agent 代理人；承销人
w9MoT.kI} agent of company 公司代理人
M 7rIi\4K4 agent's fee 代理人费；经纪费
\8e2?(@"k aggregate 总计；总数；总体数字
L_ ~8"I_ aggregate amount 总款额；总额
+1QK}H ~ aggregate assets and liabilities 总体资产与负债
;r.EC}>m aggregate at constant price 按固定价格计算的总体数字
M*w' 1fT aggregate demand 总需求
Jd_;@(Eg= aggregate gross position 总持仓量
U6<M/>RG$ aggregate limit 总限额
Huc|6~X aggregate of salaries tax 合计薪俸税
)hBE11,PB aggregate performance 总体表现；总体业绩
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(okv aggregate supply 总体供应
c+g@Z"es aggregate surplus 总盈余
Br!9x {q* aggregate total 整体总额
k2r 3dO@q aggregate value 总值；合计价值
Q,gLi\siI aggregated basis 合计基准
!J3UqS aggregated net chargeable income 合计应课税入息实额
LBat:7aH> aggregation 合并计算；合计；总和
7CGyC[[T~ aggregation of incomes of husband and wife 夫妇入息合并计算
/`3 #4= 5- aggregation of property 财产的总和
FQk!d$BG agio 差价；贴水
?{6s58Q{ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
kJ T + Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i7 w(S3a 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Qs%B'9") Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B2Z_]q$n* 《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》
(5a1P;_Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
rQb7?O@- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
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b{^/ agreement for a settlement 授产协议
Y%@hbUc}x9 agreement for assignment 转让协议
eVJ^\z:4 agreement for sale 售卖协议；买卖协议
GSi>l,y' agreement for sale and purchase 买卖协议
$=)gp PT agreement for the payment of interest 支付利息协议
4t*so~ agreement for the repayment of money 还款协议
2: SO_O4C agreement of reinsurance 再保险协议
v7,$7@$:\ Agricultural Bank of China 中国农业银行
6~xBi(m` air passenger departure tax 飞机乘客离境税
MjD75h IZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l$XPIC~H airport tax 机场税
Rko M~`CT alcohol duty 酒精税
XKS8K4" alienation 让与；让渡；转让
2' ] KT Hm alimony 生活费；赡养费
<CZgQ\Mt All Ordinaries Index [AOI] 所有普通股指数
Dvc&RG all risks 全险；综合险
e2cP
*J All Sales Record for Stock Market 《股票市场成交报告》
6;iJ*2f5V Allied Capital Resources Limited 新联财务有限公司
;wHCj$q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
l1'6cLT ` allocation letter 拨款信件
3I $>uR allocation of fund 分配款项；预留款项
Z"y=sDO{ allocation of profit 利润分配；溢利分配
bm# ( ? allocation warrant 拨款令
YlF%UPp allotment 分配；配股
H,y4`p 0 allotment notice 股份配售通知；配股通知
tU :EN;H allotment of shares 股份分配
\+ 0k+B4 a allowable 可获宽免；免税的
= a}b+(R allowable business loss 可扣除的营业亏损
"N5!mpD" allowable expenses 可扣税的支出
mb xbEqz allowance 免税额；津贴；备抵；准备金
Nd@~>&F allowance for debts 债项的免税额
z~{&}Em ~ allowance for depreciation by wear and tear 耗损折旧免税额
h@ ) allowance for funeral expenses 殡殓费的免税额
Ba'LRz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Bd~ 1P/ allowance for repairs and outgoings 修葺及支出方面的免税额
)Xt n k allowance to debtor 给债务人的津贴
-7{ $ V j alteration of capital 资本更改
bt$)Xu<R alternate trustee 候补受托人
y *23$fj( amalgamation 合并
?LK 2g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[yS#O\$'e ambit of charges 征税范围；收费范围
\ck+GW4& amended valuation 经修订的估值
U;q];e:,=} American Commodities Exchange 美国商品交易所
~xLJe`"JUx American Express Bank Limited 美国运通银行
% $5H!!~o American Stock Exchange 美国证券交易所
n6<V+G)T amortization 摊销
SUM4Di7 amount due from banks 存放银行同业的款项
.@ F]Pht amount due from banks abroad 存放海外银行同业的款项
<RNJ >>0 amount due from holding companies 控股公司欠款
T~ :|!` amount due from local banks 存放本港银行同业的款项
4\M.6])_ amount due to banks 银行同业的存款
O"G >wv amount due to banks abroad 海外银行同业的存款
rXfy!rD_P_ amount due to holding companies 控股公司存款
N!2Rl amount due to local banks 本港银行同业的存款
/ Q{P3:k amount due to outport banks 外埠银行同业的存款
;j8 )KC amount for note issue 发行纸币的款额
\Ae9\Jp8M amount of bond 担保契据的款额
YXo|~p;=Y amount of consideration 代价款额
Z\}K{# amount of contribution 供款数额
T~_/Vi amount of indebtedness 负债款额
Av' G B amount of principal of the loan 贷款本金额
C Qh,~ amount of rates chargeable 应征差饷数额
Q'O[R+YT , amount of share capital 股本额
f w 6UhG amount of sums assured 承保款额
/FP5 `:PfL amount of variation 变动幅度
]X Z-o>+ , amount of vote 拨款数额
%zk$}}ti. amount payable 应付款额
Y!J>U amount receivable 应收款额
?>"Yr,b ? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
UMl#D >:C< analysis 分析
NKb1LbnZ*y ancillary risk 附属风险
\*f;X aa annual account 周年帐目；周年帐目报表；年度决算；年结
%ru;;h annual accounting date 年结日期
,\2:/>2 annual allowance 每年免税额；年积金；年度津贴；年津
E.|-?xQ 6 annual balance 年度余额
rgmF: C annual disposable income 每年可动用收入
c(;a= n(E# annual estimates 周年预算
DwHF[]v' annual fee 年费
YuZ"s55zU{ annual general meeting 周年大会
3I \n_V< annual growth rate 年增率；每年增长率
3 "n\8#X{ annual long-term supplement 长期个案每年补助金
,L bBpi=TJ annual pensionable emolument 可供计算退休金的年薪
+l3= 3 annual report 年报
@c9^q> Uv Annual Report on the Consumer Price Index 《消费物价指数年报》
X4l@woh%
annual return 周年报表；周年申报表；每年报税表格
~vlype3/EF Annual Return Rules 《周年报表规则》
8{`?= &%6 annual review of consumer prices 每年消费物价回顾
1$qh`< \ annual roll-forward basis 逐年延展方式
,1OyN]f3 annual salary 年薪
c:Wze*vI ; annual statement 年度报表；年度决算表
GaX[C<Wt Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
g<{xC_J annuitant 年金受益人
)q7UxzE+ annuity 年金
m<F Ou<y annuity contract 年金合约
8#!i[UF dj annuity on human life 人寿年金
NT@;N /I antecedent debt 先前的债项
xk&Jl#v ante-dated cheque 倒填日期支票
{:@tQdM:i8 anticipated expenditure 预期开支
B#/Q'V anticipated net profit 预期纯利
;4N; D anticipated revenue 预期收入
>h0- ; anti-inflation measure 反通货膨胀措施
*HE uorl anti-inflationary stance 反通货膨胀立场
r'QnX;99T apparent deficit 表面赤字
7$h#OV*@, apparent financial solvency 表面偿债能力
V,rq0 xW apparent partner 表面合伙人
3 gd&i application for personal assessment 个人入息课税申请书
OO[F E3F application of fund 资金应用
-'~ LjA( application to release as liquidator and to destruct the books of accounts and documents
<! )** 申请免除清盘人职务及毁灭帐簿与文件
Hx ,0zS%> appointed actuary 委任精算师
~/.7l8) appointed auditor 委任核数师；委任审计师
$!&*xrrNM appointed trustee 委任的受托人
orOt>5}b< appointer 委任人
y ]?V~% apportioned pro rata 按比例分摊
"Ph^BU Ab apportionment 分配；分摊
N a X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?QE,;QtpK apportionment formula 分摊方程式
;2B{ 9{ apportionment of estate duty 遗产税的分摊
@E:,lA appraisal 估价；评估
? -^~ f appreciable growth 可观增长
E@7J:|.)R appreciable impact 显着影响
,#p XpAz/ appreciable increase 可观增长
0RoU}r@z4 appreciation 增值；升值
J9~ g|5 appreciation against other currencies 相对其他货币升值
{e|[%reSkg appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"
Hd|7F'u= appreciation tax 增值税
Y n LErJ appropriation 拨款；拨用；拨付
\hCH>*x< appropriation account 拨款帐目
dAy?EO0\7 Appropriation Bill 拨款法案
Q-1vw6d appropriation-in-aid system 补助拨款办法
)7h$G-fe approved assets 核准资产
rRFhGQq1m approved basket stock 认可一篮子证券
6{txm+U approved budget 核准预算
itC-4^ approved charitable donation 认可慈善捐款
..rOsg{ approved charitable institution 认可慈善机构
"~'b approved currency 核准货币；认可货币
g) -bW+]q approved estimates 核准预算
Y k=PS[ f approved estimates of expenditure 核准开支预算
"I(xgx* approved overseas insurer 核准海外保险人
>,td(= : approved overseas trust company 核准海外信托公司
o"*AtGR+" approved pooled investment fund 核准汇集投资基金
1dK*y'rx approved provident fund scheme 认可公积金计划
=Q\r?(Iy approved provision 核准拨款
rS;Dmm approved redeemable share 核准可赎回股份
7Hs%Cc" approved regional stock 认可地区性证券
EY tQw(!Q approved retirement scheme 认可退休金计划
I'Ln I* approved subordinated loan 核准附属贷款
X 7 rMeu arbitrage 套戥；套汇；套利
uC cYPvm arbitrageur 套戥者；套汇者
SJHr_bawd arbitrary amount 临时款项
-,U3fts arrangement 措施；安排；协定
aTt 12Sc arrears 欠款
'*3h!l W1. arrears of pay 欠付薪酬
kBffF@{
arrears of revenue 逾期未收税款；逾期未收的帐项
?nL .w articles of association 组织章程；组织细则；组织章程细则
d@qsdYu-* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T:; 2 ascertainment of profit 确定利润
8SGo9 [U2 "Asia Clear" “亚洲结算系统”
ga `3 ( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<[-nF"Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4q k9NK2 U Asian Development Fund [ADF] 亚洲发展基金
-PfX0y9n Asian dollar bond 亚洲美元债券
76`8=!]R Asian dollar market 亚洲美元市场
w 47tgPPk Asian dollar rate 亚洲美元利率
n^g|Ja Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ynQ: > tw Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P09;ng67 asked price 沽盘；喊价；索价；卖方报价
5rU[ T ir assessable income 应评税入息
OOo3G~2r assessable loss 应评税亏损
k=jk`c{<[ assessable profit 应评税利润
r8xv #r 1 assessable value 应评税值
Y/*m US[oa assessed profit 估定利润
h%uZYsK assessed value 经评估价值
2%_vXo=I assessment 评税；评定；估价；评税单
WHj'dodS assessment number 评税编号；估价编号
tIuCct- assessment of additional tax 补加税评税
.?loO3 m assessment of performance 业绩评估；实绩评价
W>j !Q^? Assessor 评税主任
M
r5v< asset price bubbles 资产价格泡沫
c_4[e5z asset-backed securities 具资产保证的证券
^y<<>Y'I assets accretion 资产增值
xjKR R? assets and liabilities 资产与负债
G U( _ assets betterment statement 资产递增表；资产改进表
`)_dS&_\ assets lending 实物放款；有抵押贷款
r2,.abo assets of the company passing on the death 死者去世时转移的公司资产
N(F p0 assets pledged as security for liabilities 用作负债抵押的资产
Tu).K.p: assets portfolio 资产投资组合
AH X St assets price 资产价格
LhA/ xf assets quality 资产质素
pu2 tY7J a assets realization 资产变现
)mF5Vw" assets refinancing arrangement 资产再集资安排
N/MUwx;P assets securitization 资产证券化
8 ; 0A
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e?8HgiP- assets stripping 削减资产；拆卖资产
' /^q J7eb assets value 资产值
J1C3 &t}
assignee 承让人
gaZu;t2u assignment 转让；转让书；转让契
-;^j:L{ assignment of interest 权益转让
)-a '{W/t assignment of letters patent and trade mark 专利证书及商标转让
&E.^jR~* assignment of property 物业转让；物业转让书
ewctkI$,5 assignment right 转让权
tFp Ygff< assignor 转让人
s~5[![1
K associate 有联系的人；有关连人士；相联者；合伙人；联系人
x-^`~ p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z=q3Zo associate member 附属会员
iO|se:LY< associated body corporate 相联法人团体
i OW#>66d associated company 相联公司；联属公司
Ab{ K<:l associated corporation 相联法团
PoG-Rqe Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XAF+0 x! 公认会计师公会〔英国〕
X\{LnZ@r4 Association of Futures Exchange Brokers 香港期货经纪协会
< t,zaIi Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>n'o*gZM association of underwriters 承保人组织
DH\0z[ assumption of control 接管
:bwjJ}F assurance 担保；保险；转易；转易书
wl#@lOv-P assurance of interest 权益的转易
(|klSz_4LM at 19XX price 按一九ＸＸ年价格计算
9\_eK,*B at a discount 按赔价计算；按贴水价格计算；打折扣
;$.J3! at a premium 按溢价计算；按升水价格计算
'>-gi}z7 at call 通知付款；按通知
m
qMHL2~ at constant market price 按固定市价计算
Z2qW\E^_r at constant price 按固定价格计算
/ 5(Yy } at cost 按成本计算
oX 30VfT at current market price 按当时市价计算；按现时市价计算
bDL,S?@ at current price 按当时价格计算；按现时价格计算
kmP]SO?tx at factor cost 按要素成本计算；按生产要素成本计算
>=:&D)m" at money-of-the-day price 按付款当日价格计算
ILEz;D{] at or better 按指定或较佳价位〔买卖指令〕
VVa c: at par 按面值计算；平价
d3 ZdB4L at sight 见票即付
1w @(5 ^V at the close 按收市盘
TN+iA~kQ at the opening 按开市盘
42G)~lun-d attestation 见证；见证条款
:XZU&Sr" at-the-money option 平价期权
tn(JC%?^ attorney 受权人；受托代表人
,)Me attornment 新拥有人承认书
s4A43i'g!h attributable profit 可归属利润
*>7 > g" attributable share value 可归属股份价值
#`CA8!j!! Auckland Stock Exchange 奥克兰证券交易所
e7Xeo +/ auction 拍卖
"p_ J8 auctioneer 拍卖商
$rv8K j+ audit 审计；核数
[uC ]*G] Audit Commission 审计署
8xMEe:}V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
SUCM b8 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
n.!#P| audit review 帐目审查
RYQ <Zr$! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#@YPic"n7` audited account 审计帐目；经审计的帐目
b=yx7v"r audited annual account 经审计的周年帐目
A9I{2qW9+Z audited balance sheet 经审计的资产负债表
#5cEV'm; auditor 核数师；核数主任；审计师
+ga k#M"n\ auditor's certificate 核数师证明书；审计师证明书
HHDl8lo auditor's report 核数师报告；审计师报告
DFZkh^PFd Aussie bond 澳元债券
I`-8Air5f austerity budget 紧缩预算
5na~@-9p Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;RDh ~EV Australia All Ordinaries Index 澳洲所有普通股票指数
@XLy7_} Australian Dollar [AUD] 澳元
` Q|*1 Australian Options Market 澳大利亚期权市场
(eI5 _`'VC Australian Securities Commission 澳洲证券事务监察委员会
Jj PKR?[> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*X'Y$x>f Australian Stock Exchange 澳大利亚证券交易所
adCU61t Austrian Schilling [ATS] 奥地利先令
`^u>9v-+' authentication 认证；鉴证
*6sl authority to purchase 委托购买证；委购书
K2M~-S3 authorization 认可；核准；授权；授权书
qL n/2 authorization by direction 指示授权
+T|JK7 authorization by instruction 指令授权
[ey:e6,T9 authorization by warrant 令状授权
|'P]GK authorization of unit trust 单位信托的认可
`Nz/O h7 authorized agent 指定代理人
4r>6G/b8* authorized capital 法定资本
8ja$g, authorized clerk 出市员
=XA;[PVx:# authorized dealer 认可交易商
UW N*j_9i authorized financial institution 认可财务机构
PDJr<E? authorized fund 认可基金
E7t+E)= 8 authorized fund house 获授权的基金公司；认可基金公司
7!@-*/|!S9 authorized institution 认可机构
QLXN*c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4 !i$4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wQqb`l7+ authorized insurer 获授权保险人；获认可承保人
Isvx7$Vu+ authorized investment 特准投资项目
jF ^~p9z authorized person 获授权人
msP{l^%0 authorized representative 获授权代表
rID#`:Hl-| authorized share capital 法定股本
EN$2,qf automated quotation system 自动报价系统
%`>nS@1zp Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?I6fye 7 自动交易系统〔香港期货交易所有限公司〕
od IV:( automatic adjustment mechanism 自动调整机制
/ 1"(cQ%? automatic adjustment system 自动调整系统
{G U&a Automatic Clearing House 自动票据交换所
|jI# "LbF automatic exchange rates accumulation system 自动化汇率累集系统
3LAIl913 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o< |c A5f\ automatic teller machine [ATM] 自动柜员机
I8wX uIN_ autopay 自动转帐
{@eJtF+2 available assets 可用资产
1C< uz29 available fiscal reserve 现存财政储备
u[@l~g wL available profit 可用利润
l1T m`7} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g[1gF& average 平均；平均数；海损
F~ T]u2qt average basic salary 平均基本薪金
}Mst jm average consumer expenditure 平均消费开支；一般消费开支
}#L^! \V } average cost 平均成本
*@Lp`thq average cost of land production 增辟土地平均成本
iP
=V8g?L average daily turnover 平均每日成交额
d74d/l1*{ average daily wage rate 平均每日工资率
2)G
%)' average expenditure pattern 平均开支模式
j/R[<47 average growth rate 平均增长率
=d".|k average net fixed assets 固定资产平均净值
_wTOmz%|R average of relatives 相对价格平均数
sPr~=, F average price 平均价格
m_.>C average propensity to consume 平均消费倾向；一般消费倾向
PH1p2Je average propensity to save 平均储蓄倾向；一般储蓄倾向
-8; 7Sp1 average rate 平均率
JSkLEa~< average revenue 平均收入；平均收益
K ~c=M",mW average stock 平均库存；平均存货
O{QA average yearly rent 平均年租
d ;zai]] avoidance of double taxation 避免双重课税
`P@T$bC avoidance of tax 避税
