A:
6$f\#TR A share Ａ股；甲类股份
'-J<ib
t abatement of tax 减税；减扣免税额
WC37=8mA ABN AMRO Bank N.V. 荷兰银行
<%`Rku above-the-line expenditure 线上项目支出；经常预算支出
:<k
(y?GB above-the-line receipt 线上项目收入；经常预算收入
nHH
FHnFf ABSA Asia Limited 南非联合亚洲有限公司
9$U4x|n absolute change 绝对数值变更
ggitUQ+t;G absolute expenditure 实际开支
H~m p*S absolute guideline figure 绝对准则数字
[~RO9=;L absolute interest 绝对权益
_uL [
Z absolute order of discharge 绝对破产解除令
5~T+d1md absolute profit margin 绝对利润幅度
>Yk|(!v absolute value 实值；绝对值
?Yf
v^DQ5 absolutely vested interest 绝对既得权益
1E'P Sq absorbed cost 已吸收成本；已分摊成本
,!GoFu absorption 吸收；分摊；合并
$$W2{vr7+ absorption rate 吸收率；摊配率；分摊率
r>i95u82' ACB Finance Limited 亚洲商业财务有限公司
4zt:3bW U acceptable form of reciprocity 合理的互惠条件
9Li&0E acceptable rate 适当利率；适当汇率
;+|Z5+7!6 acceptance agreement 承兑协议
MxT&@pq acceptance for honour 参加承兑
INp: ; acceptor 承兑人；接受人；受票人
`4X.UP J acceptor for honour 参加承兑人
5*-RIs! 2 accident insurance 意外保险
&Td)2Wt Accident Insurance Association of Hong Kong 香港意外保险公会
c3ru4o*K accident insurance scheme 意外保险计划
:g'
'GqGZ accident year basis 意外年度基准
zxIP-QaA accommodation 通融；贷款
HwZl"!;Mry accommodation bill 通融票据；空头票据
HC 1<zW[ accommodation party 汇票代发人
nCp_RJu account balance 帐户余额；帐户结余
O6 s3#iu account book 帐簿
b S gbvnJ account collected in advance 预收款项
H S
]c~ account current book 往来帐簿
/':64#' account of after-acquired property 事后取得的财产报告
/'E[03I~ account of defaulter 拖欠帐目
oWLP|c~ Ap account payable 应付帐款
#gT"G18/! account payee only [A/C payee only] 只可转帐；存入收款人帐户
QxxPImubB account receivable 应收帐款
?6nB=B)/ account receivable report 应收帐款报表
QT73=>^B account statement 结单；帐单；会计财务报表
K|$ c#X account title 帐户名称；会计科目
Fj2z$ accountant's report 会计师报告
<?}pCX/O Accountant's Report Rules 会计师报告规则
+:=FcsY accounting and auditing procedure 会计与审计程序；会计与核数程序
a~a:mM > p Accounting Arrangements 《会计安排》
&Xh> w(u accounting basis 会计基础
2
'D, 1F accounting by Official Receiver 破产管理署署长呈交的帐目
_KkaseR Accounting Circular 《会计通告》
z07&P;W!{ accounting class 会计类别
=3A4.nW accounting date 记帐日期；会计结算日期
c2,g %( accounting for money 款项核算
E8"&gblg Accounting Officer 会计主任
n}e%c B accounting period 会计报告期；会计期
Im!b-1 accounting policy 会计政策；会计方针
_G @Z n[v accounting practice 会计惯例
rPyjr(I"_ accounting principle 会计准则
iM;Btv[| accounting record 会计记录
nTD%i~t ~o accounting report 会计报告
2p# d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
QA;,/iw ` Accounting Society of China 中国会计学会
S5, u| H accounting statement 会计报表
F E {c{G< accounting system 会计制度；会计系统
`w`N5 ! accounting transaction 会计事项；帐务交易
<nG}]Smd7 accounting treatment 会计处理
pU<J?cU8N accounting year 会计年度
bc~$" accretion 增值；添加
p-)@#hE accrual 应计项目；应累算数目
pX*E(Q)@! accrual basis 应计制；权责发生制
)V >zXy}Y accrual basis accounting 应计制会计；权责发生制会计
~n ) | accrue 应累算；应计
::iY ydpM accrued benefit 应累算利益
%e0X-tXcmX accrued charges 应计费用
7UG c2J accrued cumulative preference share dividend 应累算的累积优先股股息
77s G;8HE accrued expenses 应累算费用
+Yq?:uBV accrued interest payable 应付利息；应计未付利息
W94 u7a accrued interest receivable 应收利息；应计未收利息
.d[ ^&<^ accrued right 累算权益
dTCLE t. accruing profit 应累算的利润
T,uF^%$@AQ accumulated fiscal reserve 累积财政储备
m9sck:g#L1 accumulated profit 累积利润；滚存溢利
<ta{)}IN^ accumulated reserve 累积储备
+v5f-CBu accumulation of surplus income 累积收益盈余
NIQ}+xpC acquired assets 既得资产
ZsXw] Wa acquisition 收购；购置；取得
("j;VqYUL acquisition cost 购置成本
5lP 8#O?= acquisition expenses 购置费用
C;/ONF
acquisition of 100% interest 收购全部股权
.|g@#XIwe# acquisition of control 取得控制权
Mt`LOdiC_ acquisition of fixed assets 购置固定资产
}` H{;A
h acquisition of shell “买壳”
NS` hXf acquisition price 收购价
Gf9sexn]l act of God 天灾
&Ejhw 3Nw acting partner 执事合伙人
B hx.q,X active market 买卖活跃的市场；交投畅旺的市场；旺市
mLkp*?sfC active partner 积极参与的合伙人
*y7 Yf7 active trading 交投活跃
^W%F?#ELN2 actual circulation 实际流通
vO~w~u5 actual cost 实际成本
Rr CG(Bh actual expenditure 实际开支；实际支出
3fpaTue|x actual income 实际入息；实际收入；实际收益
]+a ~ / actual market 现货市场
zA+0jhuG actual price 现货价；实际价格
gg^iYTpt actual profit 实际利润
.E+O,@?< actual quotation 实盘；实际价位；实际报价
a?GXVQ actual year basis 按实际年度计算
&Z!y>k%6 actuals 实货
oq,nfU A actuarial investigation 精算调查
n{L^W 5B actuarial principle 精算原则
7A'E+>1d actuarial report 精算师报告
x\~ <8o Actuarial Society of Hong Kong 香港精算学会
QJVB:>A actuarial valuation 精算师估值
.=<s@Sg,t actuary 精算师
p^q/ u ad referendum agreement 暂定协议；有待覆核的协定
+cY Dz#3% ad valorem duty 从价税；按值征税
YU+P+m2X ad valorem duty system 从价税制
N#RC; ad valorem fee 从价费
1,$"'lK wt ad valorem tariff 从价关税
a'Odw2Q_ additional allowance 额外免税额
: OjmaP additional amount for unexpired risk 未过期风险的额外款额
NvTK7? v additional assessable profit 补加应评税利润
WjR2:kT additional assessment 补加评税
TB&IB:4)R additional commitment 额外承担
lDKyD`WKnZ additional commitment vote 额外承担拨款
~8( Xn2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;8K> ]T) additional dependent parent allowance 供养父母额外免税额
?f3R+4 additional provision 额外拨款
B=%%3V)2 additional stamp duty 附加印花税
C{nk,j
L additional tax 补加税罚款；补加税款
Akc
|E!V Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u*5}c7)uId adjudged bankrupt 被裁定破产
4|5;nxkGm8 adjudicated bankrupt 裁定破产人
)eZ}Kt+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
_w %:PnO adjudication of bankruptcy 裁定破产；宣告破产
I9aiAD0s adjudication of insolvency 裁定无力偿还债务
! t~tIJ>6 adjusted actual 经调整的实数；调整后的实数
L
aA<` adjusted current assets 经调整的流动资产；调整后的流动资产
1'(";
0I adjusted figure 经调整的数字；调整后的数额
.{? ; #Cdn adjusted liabilities 经调整的负债；调整后的负债
W-|C K&1 adjusted loss 经调整的亏损；调整后的亏损
<P0 P *>M 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
TJW8 l[M adjusted profit 经调整的利润；调整后的利润
* HHL a adjusted surplus 经调整的盈余额；调整后的盈余额
[:(O`# adjusted value 经调整的价值；调整后的价值
aZ{ l6 adjustment 调整；修订；理算〔保险〕
[PiMu,O[v adjustment centre 调剂中心
Ah@e9`_r adjustment lag 调整过程的时间差距；调整时差
[Y.JC' F# adjustment mechanism 调整机制
h `O$L_Z adjustment of loss 亏损调整
}S')!3[G adjustment process 调整过程；调整程序
*>zOWocxD adjustment range 调整幅度
$0P16ZlPC administered exchange rate 受管制汇率
D$ H&^,? N Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
''q;yKpaz administration expenses 行政费用
Eul3 {+] administration fee 手续费；行政费
s 72yu} administration in bankruptcy 破产管理
Ei+lVLoC administration order 遗产管理令
ht6}v<x.eA administrator 管理人；遗产管理人
2G 5|J{4w administrator of the estate 遗产管理人
=N\$$3m?
admission of debt 债项承认书
KVEc:<|x admission of proof 接纳债权证明
_99 +Vjy advance 放贷款项；垫付款项；预支款项；预付款项
h:C:opa-= advance account 暂支帐目；预付款帐户
L>WxAeyu1K advance compensation 预付补偿金
Bfdfw + advance from shareholder 股东垫款
>$CNR*}@ advance pending reimbursement 预支以待日后付还
~l] w=[
z advanced economy 先进经济体系
[N %InsA9k advancement 预付；预付财产
Ez-AQ' advances warrant 垫款令
bf1$:09 advancing 贷出
0LzS #J+ adverse balance 逆差
CKFr9 bT{ adverse exchange 逆汇
Iix:Y} advertisement addressed to shareholders 在报章刊登的致股东通告
|Thm5,ao advice for collection 托收通知书
. uGne
advice of drawing 提款通知书；汇票通知书
#hs&)6S f advice of payment 付款通知
<jYyA]Zy5 Advisory Committee [Securities and Futures Commission]
Pj g# 谘询委员会〔证券及期货事务监察委员会〕
FqnD"]A Advisory Committee on Diversification 经济多元化谘询委员会
+ `'wY? affidavit 誓章；遗产申报誓章
CK4#ZOiaa affidavit of no receipt 述明无收款的誓章
jgXr2JQ< affiliate 联号；联营公司；附属公司
&dj/Dq@ affiliated company 附属公司；联号；联营公司
3d1xL+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d Efk~V\ affordability 负担能力
]c 'EJu
African Development Bank [AfDB] 非洲开发银行
']c;$wP after-acquired property 事后取得的财产
;QCGl$8A after-hours dealing 市后交易
=u0a/2u| after-tax profit 税后盈利；税后利润；税后溢利
VJW8%s [ agency agreement 代理协议
@V1FBw9S!@ agency expenses 代理机构的开支
5S&Qj7kr agency fee 代理费
y L XIjR Agency Law 《代理法》
Xq37:E2 agent 代理人；承销人
P92pQ_W agent of company 公司代理人
('BB9#\t agent's fee 代理人费；经纪费
]w]BKpU= aggregate 总计；总数；总体数字
;$$w`LyP aggregate amount 总款额；总额
ds+2z=!!e aggregate assets and liabilities 总体资产与负债
_(io8zqe{j aggregate at constant price 按固定价格计算的总体数字
=c#mR" 1 aggregate demand 总需求
|t3 }>+"?z aggregate gross position 总持仓量
g}hNsU=$5~ aggregate limit 总限额
+gBD E : aggregate of salaries tax 合计薪俸税
u| "YS-dH aggregate performance 总体表现；总体业绩
`O.pT{Lf aggregate supply 总体供应
.) ,9a , aggregate surplus 总盈余
'zMmJl}\vd aggregate total 整体总额
F/t Ryq`D aggregate value 总值；合计价值
XS^du{ai aggregated basis 合计基准
V8o,
e aggregated net chargeable income 合计应课税入息实额
{IBbN05 ; aggregation 合并计算；合计；总和
[rAi9LSO" aggregation of incomes of husband and wife 夫妇入息合并计算
k`[>B k%b aggregation of property 财产的总和
wkPomTO agio 差价；贴水
+@8, uL 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》
Xf{p >-+DL Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\ E5kpm 《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》
"iK'O =M Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0lYP!\J3]% 《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》
|rhB@k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i^IL o,Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&,l7w K agreement for a settlement 授产协议
)M[FPJP} agreement for assignment 转让协议
9T`YHA'g agreement for sale 售卖协议；买卖协议
zI(uexxPqd agreement for sale and purchase 买卖协议
&lzCRRnvt agreement for the payment of interest 支付利息协议
tN.BI1nB agreement for the repayment of money 还款协议
,5t_}d|3C= agreement of reinsurance 再保险协议
@ZV>Cl@%2 Agricultural Bank of China 中国农业银行
- \ew,y air passenger departure tax 飞机乘客离境税
Qch'C0u Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m)6-D-&7 airport tax 机场税
N5cC!K alcohol duty 酒精税
z?`7g%Z?{ alienation 让与；让渡；转让
-(%Xq{ alimony 生活费；赡养费
>oEFuwE All Ordinaries Index [AOI] 所有普通股指数
l#>A.-R*` all risks 全险；综合险
Sw[*1C 8 All Sales Record for Stock Market 《股票市场成交报告》
YCzH@94QeV Allied Capital Resources Limited 新联财务有限公司
?h# F& y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
PqyR,Bcx0 allocation letter 拨款信件
Y1qbu~! allocation of fund 分配款项；预留款项
`r\/5|M allocation of profit 利润分配；溢利分配
+8|Xj!!*} allocation warrant 拨款令
!l . ^]| allotment 分配；配股
,~l4-x., allotment notice 股份配售通知；配股通知
l}g_< allotment of shares 股份分配
Xo.3OER allowable 可获宽免；免税的
vZ=dlu_t allowable business loss 可扣除的营业亏损
u^VQwu6?G allowable expenses 可扣税的支出
q="ymx~ allowance 免税额；津贴；备抵；准备金
+ = gU`<\ allowance for debts 债项的免税额
we*E}U4 allowance for depreciation by wear and tear 耗损折旧免税额
>w\3.6A allowance for funeral expenses 殡殓费的免税额
}ri7@ HCY4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@_WZZ allowance for repairs and outgoings 修葺及支出方面的免税额
md : Wx allowance to debtor 给债务人的津贴
DC$> 5FDv alteration of capital 资本更改
U}<zn+SI#V alternate trustee 候补受托人
w/( 2fU ( amalgamation 合并
nA j +HLO ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y {tM| ambit of charges 征税范围；收费范围
,|UwZ_. amended valuation 经修订的估值
$"Ci{iE American Commodities Exchange 美国商品交易所
oMq:4W, American Express Bank Limited 美国运通银行
._' .F'd American Stock Exchange 美国证券交易所
[e:ccm amortization 摊销
[,z>msEB. amount due from banks 存放银行同业的款项
l]IQjjJ` amount due from banks abroad 存放海外银行同业的款项
W7 T2j+] amount due from holding companies 控股公司欠款
`j.-hy>s amount due from local banks 存放本港银行同业的款项
8D^ iQ BA amount due to banks 银行同业的存款
|hu9)0 P amount due to banks abroad 海外银行同业的存款
F22]4DLHO amount due to holding companies 控股公司存款
+~lPf. amount due to local banks 本港银行同业的存款
"#%9dWy amount due to outport banks 外埠银行同业的存款
k>\s6 amount for note issue 发行纸币的款额
6?0QzSpfC# amount of bond 担保契据的款额
cI <T/~P amount of consideration 代价款额
c+1<3)Q< amount of contribution 供款数额
eE0nW+ i amount of indebtedness 负债款额
\9:IL9~F amount of principal of the loan 贷款本金额
s=#[>^? amount of rates chargeable 应征差饷数额
*zX^Sg-[ amount of share capital 股本额
jH 9.N4L amount of sums assured 承保款额
P&Hhq>@Z amount of variation 变动幅度
R}OjSiS\ amount of vote 拨款数额
w~e$ul(IQM amount payable 应付款额
6ZGw 3p) amount receivable 应收款额
ITU6Eq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U,~ Z 2L analysis 分析
sbF A{l3 ancillary risk 附属风险
nh"LdHqiDB annual account 周年帐目；周年帐目报表；年度决算；年结
%#lJn.o annual accounting date 年结日期
F
@Wb<+0 annual allowance 每年免税额；年积金；年度津贴；年津
il:R E8 annual balance 年度余额
vH?3UW annual disposable income 每年可动用收入
CX>QP&Gj annual estimates 周年预算
<gY.2#6C\% annual fee 年费
?NUDHUn_ annual general meeting 周年大会
Z&J.8A]L annual growth rate 年增率；每年增长率
8d>>r69$pa annual long-term supplement 长期个案每年补助金
x.U:v20` annual pensionable emolument 可供计算退休金的年薪
E. Arq6 annual report 年报
F8*P/<P1cK Annual Report on the Consumer Price Index 《消费物价指数年报》
\ 3l3,VYH annual return 周年报表；周年申报表；每年报税表格
<\\,L@ Annual Return Rules 《周年报表规则》
.W0;Vhw" annual review of consumer prices 每年消费物价回顾
'c/Z
W annual roll-forward basis 逐年延展方式
{,o =K4CD annual salary 年薪
2&:w_KJ annual statement 年度报表；年度决算表
E
uk[ @1 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
+H3;{ h9, annuitant 年金受益人
!O/(._YB` annuity 年金
%4h$/~ annuity contract 年金合约
f\vg<lc a annuity on human life 人寿年金
<cR]-Yr~ antecedent debt 先前的债项
,N2|P:x ante-dated cheque 倒填日期支票
>iWw
i'T= anticipated expenditure 预期开支
d@<~u,Mt&F anticipated net profit 预期纯利
CDRz3Hu U anticipated revenue 预期收入
!}&f2!?.W anti-inflation measure 反通货膨胀措施
^36m$J $ anti-inflationary stance 反通货膨胀立场
6^Ax3# q apparent deficit 表面赤字
IdL~0;W7 apparent financial solvency 表面偿债能力
,J e9]XT apparent partner 表面合伙人
Cn8w}) B application for personal assessment 个人入息课税申请书
(>gHfC>(lq application of fund 资金应用
7E) *]7B% application to release as liquidator and to destruct the books of accounts and documents
{
daEKac5 申请免除清盘人职务及毁灭帐簿与文件
)Hlc\Mgy appointed actuary 委任精算师
X&b nyo P appointed auditor 委任核数师；委任审计师
N51RBA appointed trustee 委任的受托人
3 *[YM7y appointer 委任人
7D)i ]68E apportioned pro rata 按比例分摊
EN@Pr `R apportionment 分配；分摊
Kd^,NAg Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P }$DCD<$U apportionment formula 分摊方程式
ZklZU,\!|v apportionment of estate duty 遗产税的分摊
Qj/.x#T appraisal 估价；评估
FTZ a N1%` appreciable growth 可观增长
oxg h;v* appreciable impact 显着影响
c *]6> 50 appreciable increase 可观增长
sT % ^W appreciation 增值；升值
m <e-XT appreciation against other currencies 相对其他货币升值
^-pHhh|g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
){ ,v&[ appreciation tax 增值税
=jW= Z$3q appropriation 拨款；拨用；拨付
o jy[< appropriation account 拨款帐目
$+Vp> Appropriation Bill 拨款法案
:k7h"w appropriation-in-aid system 补助拨款办法
4l"oq"uc approved assets 核准资产
~;B@ {kFY) approved basket stock 认可一篮子证券
d^ YM@>% approved budget 核准预算
N'e3< approved charitable donation 认可慈善捐款
%oN5 jt approved charitable institution 认可慈善机构
m}>#s3KPA approved currency 核准货币；认可货币
Y A4;gH + approved estimates 核准预算
IAa}F!6Q1 approved estimates of expenditure 核准开支预算
!S}4b approved overseas insurer 核准海外保险人
wT+b|K approved overseas trust company 核准海外信托公司
n*GsM6Y& approved pooled investment fund 核准汇集投资基金
bpWEF b'f approved provident fund scheme 认可公积金计划
!Won<:.[0 approved provision 核准拨款
Lb%Wz*Fa%! approved redeemable share 核准可赎回股份
-H(\[{3{V approved regional stock 认可地区性证券
K#<cuHGC approved retirement scheme 认可退休金计划
9Fv VM9 approved subordinated loan 核准附属贷款
lDm0O)Dh! arbitrage 套戥；套汇；套利
pz@wbu=($4 arbitrageur 套戥者；套汇者
;J q 7E arbitrary amount 临时款项
s T|FgB arrangement 措施；安排；协定
#99 fFs`w arrears 欠款
d%='W|i\p& arrears of pay 欠付薪酬
q+ / 7v9 arrears of revenue 逾期未收税款；逾期未收的帐项
[qGj*`@C articles of association 组织章程；组织细则；组织章程细则
R#i{eE*WF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\z>L,U ascertainment of profit 确定利润
,"Nfo`7 "Asia Clear" “亚洲结算系统”
ag\xwS#i5H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NU?05sF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1 2MWO_'g8 Asian Development Fund [ADF] 亚洲发展基金
} :8{z`4H Asian dollar bond 亚洲美元债券
vpl>
5 % Asian dollar market 亚洲美元市场
3BWYSJ| Asian dollar rate 亚洲美元利率
y&$ v@]t1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xsIuPL#_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XAf,k&f3 asked price 沽盘；喊价；索价；卖方报价
uzpW0(_i3a assessable income 应评税入息
Gh #$[5&` assessable loss 应评税亏损
",gWO 8T assessable profit 应评税利润
tE]0
#B)D< assessable value 应评税值
MTxe5ob`$Q assessed profit 估定利润
y.'5*08S0 assessed value 经评估价值
%qf ?_2v assessment 评税；评定；估价；评税单
W8R"X~!V assessment number 评税编号；估价编号
+)eI8o0# assessment of additional tax 补加税评税
P,/=c(5\} assessment of performance 业绩评估；实绩评价
) FnJL d Assessor 评税主任
UX& ?^] asset price bubbles 资产价格泡沫
bzt(;>_8 asset-backed securities 具资产保证的证券
P5^<c\Mr,Y assets accretion 资产增值
C0$KpUB assets and liabilities 资产与负债
Lupug"p0
assets betterment statement 资产递增表；资产改进表
3HP o*~"] assets lending 实物放款；有抵押贷款
{x#I&ra assets of the company passing on the death 死者去世时转移的公司资产
G
uLU7a assets pledged as security for liabilities 用作负债抵押的资产
`78:TU~5S assets portfolio 资产投资组合
hs5aIJ assets price 资产价格
HMym oh$Q assets quality 资产质素
WG0Ne; Ho assets realization 资产变现
fxKhe[; assets refinancing arrangement 资产再集资安排
mlmp'f assets securitization 资产证券化
(dh{Gk4=+ assets situated outside Hong Kong 在香港以外地方的资产
{!`0 i assets stripping 削减资产；拆卖资产
i)pAFv<$, assets value 资产值
H3{FiB ] assignee 承让人
%kRQ9I". assignment 转让；转让书；转让契
)Kw
Gb&l& assignment of interest 权益转让
LyB &u( ) assignment of letters patent and trade mark 专利证书及商标转让
AQ H \ ;L assignment of property 物业转让；物业转让书
.0b $mSV[ assignment right 转让权
dq& N;kk
| assignor 转让人
^t'mfG|DV associate 有联系的人；有关连人士；相联者；合伙人；联系人
:t36]NM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Pf Re)JuB associate member 附属会员
"ApVgNB associated body corporate 相联法人团体
8I X,q associated company 相联公司；联属公司
7;T6hKWV[ associated corporation 相联法团
Ki DL]2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Xp LK0YI 公认会计师公会〔英国〕
r#xq 8H=_m Association of Futures Exchange Brokers 香港期货经纪协会
T3W? -, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L&WhX3$u association of underwriters 承保人组织
p*_^JU(<p assumption of control 接管
ksB-fOv*N assurance 担保；保险；转易；转易书
a2MF Ze assurance of interest 权益的转易
im6Rx=}E{ at 19XX price 按一九ＸＸ年价格计算
9Rg|o CP_ at a discount 按赔价计算；按贴水价格计算；打折扣
cy6lsJ"? at a premium 按溢价计算；按升水价格计算
5A~lu4-q at call 通知付款；按通知
HoIK^t~VT# at constant market price 按固定市价计算
TC%ENxDR at constant price 按固定价格计算
YFF\ m{# at cost 按成本计算
{xzs{)9|Y4 at current market price 按当时市价计算；按现时市价计算
y p}a&Dg at current price 按当时价格计算；按现时价格计算
BmP!/i _ at factor cost 按要素成本计算；按生产要素成本计算
EqV]/0-\ at money-of-the-day price 按付款当日价格计算
v7ShXX: at or better 按指定或较佳价位〔买卖指令〕
OcBK n=8 at par 按面值计算；平价
M+akD at sight 见票即付
l^B PTg)X@ at the close 按收市盘
C{r Sq at the opening 按开市盘
<E TR6r attestation 见证；见证条款
X<O OgC at-the-money option 平价期权
{O4y Y=G attorney 受权人；受托代表人
g=T
!fF= attornment 新拥有人承认书
<]jKpJ{3N attributable profit 可归属利润
#@*;Y(9Ol attributable share value 可归属股份价值
X
\1grM Auckland Stock Exchange 奥克兰证券交易所
EO<{Bj=2 auction 拍卖
1I{^ ]]qw auctioneer 拍卖商
B`Q~p 92 audit 审计；核数
z)Is:LhS Audit Commission 审计署
|V 3AA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{Gd<+tQg 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〕
zuq7 x7 audit review 帐目审查
:slVja$e
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-/k; VT| audited account 审计帐目；经审计的帐目
]~!jf audited annual account 经审计的周年帐目
yO7xAb audited balance sheet 经审计的资产负债表
iL%Q@!ka auditor 核数师；核数主任；审计师
m3cO {
1 I auditor's certificate 核数师证明书；审计师证明书
23F<f+2S auditor's report 核数师报告；审计师报告
01 vEt Aussie bond 澳元债券
J(% Jg austerity budget 紧缩预算
B-@ ]+W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&K 1\" Australia All Ordinaries Index 澳洲所有普通股票指数
o:E_k#Fi Australian Dollar [AUD] 澳元
<K$X>&Ts Australian Options Market 澳大利亚期权市场
? x*Ve2+] Australian Securities Commission 澳洲证券事务监察委员会
7~2/NU? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O[tOpf@s. Australian Stock Exchange 澳大利亚证券交易所
]Tb ?k+a Austrian Schilling [ATS] 奥地利先令
Vh.9/ $xQ authentication 认证；鉴证
^X&n-ui
authority to purchase 委托购买证；委购书
7(q E HZEr authorization 认可；核准；授权；授权书
WxN@& g( authorization by direction 指示授权
rW~hFSrV[o authorization by instruction 指令授权
eC9nOwp]xH authorization by warrant 令状授权
h;^H*Y&` authorization of unit trust 单位信托的认可
yK $.wd 2, authorized agent 指定代理人
M7\; Y authorized capital 法定资本
`YZK$
-, authorized clerk 出市员
4z_ >CiA authorized dealer 认可交易商
"I)*W8wTn authorized financial institution 认可财务机构
dKOW5\H' authorized fund 认可基金
dW32O2@- authorized fund house 获授权的基金公司；认可基金公司
/G zA89N( authorized institution 认可机构
63J_u-o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
XzX-Q'i=n0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
O[N}@%HMW
authorized insurer 获授权保险人；获认可承保人
*bl*R'; authorized investment 特准投资项目
k,~I>qg authorized person 获授权人
HF3W,eaqK authorized representative 获授权代表
b
V)mO@N~w authorized share capital 法定股本
<$f7&6B automated quotation system 自动报价系统
1YGj^7V)|Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w
$\ p\}~, 自动交易系统〔香港期货交易所有限公司〕
*K{-J* automatic adjustment mechanism 自动调整机制
n K@RFU6 automatic adjustment system 自动调整系统
/ _N*6a~ Automatic Clearing House 自动票据交换所
rNdeD~\ automatic exchange rates accumulation system 自动化汇率累集系统
0I8w'/s_g9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pwiXA{ automatic teller machine [ATM] 自动柜员机
=Me94w>G3X autopay 自动转帐
V/=NIeSE available assets 可用资产
8y< NT" available fiscal reserve 现存财政储备
0 > available profit 可用利润
\m>m E/N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
QbF!V%+a's average 平均；平均数；海损
%Fh*$gzh*5 average basic salary 平均基本薪金
&0E>&1`7 average consumer expenditure 平均消费开支；一般消费开支
*u2pk>y) average cost 平均成本
v4?qI >/ average cost of land production 增辟土地平均成本
"kLu]M< average daily turnover 平均每日成交额
'|zkRdB*Lq average daily wage rate 平均每日工资率
Ur`jmB average expenditure pattern 平均开支模式
yFIB/ln: average growth rate 平均增长率
?,_$;g average net fixed assets 固定资产平均净值
'nK(cKDIG average of relatives 相对价格平均数
WBo|0(# average price 平均价格
.>5KwEK~ average propensity to consume 平均消费倾向；一般消费倾向
7*!h:rg average propensity to save 平均储蓄倾向；一般储蓄倾向
M^i^_}~S; average rate 平均率
;1S~'B&1Q average revenue 平均收入；平均收益
Mr5E\~ K>s average stock 平均库存；平均存货
@~4Q\^;NX average yearly rent 平均年租
e?P zhh a avoidance of double taxation 避免双重课税
5 A/[x $q avoidance of tax 避税
