A:
64 83v' A share Ａ股；甲类股份
nJr:U2d abatement of tax 减税；减扣免税额
5~H}%W,P ABN AMRO Bank N.V. 荷兰银行
e"^n^_9 above-the-line expenditure 线上项目支出；经常预算支出
AD@-H0Y above-the-line receipt 线上项目收入；经常预算收入
NA{?DSP ABSA Asia Limited 南非联合亚洲有限公司
Jf3xK"in absolute change 绝对数值变更
>` )IdX absolute expenditure 实际开支
S&z8-D=8k absolute guideline figure 绝对准则数字
+<$b6^>!$ absolute interest 绝对权益
) mh,F# "L absolute order of discharge 绝对破产解除令
586lN22xM absolute profit margin 绝对利润幅度
D"ecwx{%;C absolute value 实值；绝对值
+et )!2N absolutely vested interest 绝对既得权益
P0O=veCf absorbed cost 已吸收成本；已分摊成本
*$*V#,V- absorption 吸收；分摊；合并
LG:Mksd8=4 absorption rate 吸收率；摊配率；分摊率
5hg
^K^ZZ ACB Finance Limited 亚洲商业财务有限公司
IRY/0v acceptable form of reciprocity 合理的互惠条件
4H@K?b` acceptable rate 适当利率；适当汇率
8i Xt8XY3 acceptance agreement 承兑协议
up
)JU [ acceptance for honour 参加承兑
`\M}~ acceptor 承兑人；接受人；受票人
r NT>{
acceptor for honour 参加承兑人
V:>ZSW4,^ accident insurance 意外保险
h%+6 y Accident Insurance Association of Hong Kong 香港意外保险公会
-XMWN$Ah accident insurance scheme 意外保险计划
BQF7S<O+ accident year basis 意外年度基准
|0s)aV|K accommodation 通融；贷款
6[S-%|f accommodation bill 通融票据；空头票据
dW} m44X accommodation party 汇票代发人
>O/1Lpl.3 account balance 帐户余额；帐户结余
]v|n'D-? account book 帐簿
2e*"<>aeq account collected in advance 预收款项
wpV)y Q^ account current book 往来帐簿
QvvH/u account of after-acquired property 事后取得的财产报告
c^ W \0 account of defaulter 拖欠帐目
K>S:Z account payable 应付帐款
!6pE0(V^+4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
CoTe$C7 account receivable 应收帐款
W*.6'u)9 account receivable report 应收帐款报表
WLA LXJ7 account statement 结单；帐单；会计财务报表
E`gUNAKQ account title 帐户名称；会计科目
DWmViuZmL accountant's report 会计师报告
hVf ;{p
& Accountant's Report Rules 会计师报告规则
"|6763.{4 accounting and auditing procedure 会计与审计程序；会计与核数程序
{"n=t`E)3 Accounting Arrangements 《会计安排》
>8=rD accounting basis 会计基础
:~4 M9 accounting by Official Receiver 破产管理署署长呈交的帐目
q&d5 V~q Accounting Circular 《会计通告》
2Wp)CI<\D accounting class 会计类别
\Rz-*zr& accounting date 记帐日期；会计结算日期
ql2O%B.6? accounting for money 款项核算
Rr"D)|Y;C( Accounting Officer 会计主任
Kp?j\67S accounting period 会计报告期；会计期
! [3l
K accounting policy 会计政策；会计方针
fYUbr"Oe accounting practice 会计惯例
,l7',@6Y accounting principle 会计准则
i;I!Jc_b' accounting record 会计记录
C {2y*sx accounting report 会计报告
q Jq!0F Accounting Services Branch [Treasury] 会计事务部〔库务署〕
KGNBzy~9 Accounting Society of China 中国会计学会
;'P<#hM[$ accounting statement 会计报表
'Z 82+uU% accounting system 会计制度；会计系统
' T%70)CM~ accounting transaction 会计事项；帐务交易
5KRI}f accounting treatment 会计处理
Xot2L{EIUE accounting year 会计年度
,*j@Zb_r accretion 增值；添加
st-I7K\ v accrual 应计项目；应累算数目
vR?E'K 3 accrual basis 应计制；权责发生制
[&K"OQ^\2h accrual basis accounting 应计制会计；权责发生制会计
a
n,$Z,G#K accrue 应累算；应计
qY$]^gS accrued benefit 应累算利益
xY$@^(Q\ accrued charges 应计费用
R~H +.Vh accrued cumulative preference share dividend 应累算的累积优先股股息
{bMOT*X=A accrued expenses 应累算费用
JsV-: J accrued interest payable 应付利息；应计未付利息
4$MV]ldUI accrued interest receivable 应收利息；应计未收利息
#1<Jwt+ accrued right 累算权益
|tdsg accruing profit 应累算的利润
9KDm<Q-mf accumulated fiscal reserve 累积财政储备
K} TS wY accumulated profit 累积利润；滚存溢利
Dio9'&DtC accumulated reserve 累积储备
5%;=( Oig accumulation of surplus income 累积收益盈余
XG;Dj<Dm acquired assets 既得资产
Lu9`(+ acquisition 收购；购置；取得
,pR.HCR#Y acquisition cost 购置成本
B
f"L;L acquisition expenses 购置费用
I6RF;m:Jw acquisition of 100% interest 收购全部股权
b_>x;5k acquisition of control 取得控制权
gib'f@i ; acquisition of fixed assets 购置固定资产
.B rYz:#A acquisition of shell “买壳”
9M Ug/ acquisition price 收购价
3"p 'WZ> act of God 天灾
N`rz>6,k1 acting partner 执事合伙人
'NSfGC%7R active market 买卖活跃的市场；交投畅旺的市场；旺市
734<X6^1 active partner 积极参与的合伙人
/ MV2#P@ active trading 交投活跃
U]64HuL actual circulation 实际流通
WIYWql>* actual cost 实际成本
rh j_cw actual expenditure 实际开支；实际支出
`!l Qd}W actual income 实际入息；实际收入；实际收益
3fdqFJ O actual market 现货市场
H.#zbKj actual price 现货价；实际价格
7 p[NuU*Gg actual profit 实际利润
\CVrLn;} actual quotation 实盘；实际价位；实际报价
{I]>!V0j! actual year basis 按实际年度计算
]Ia}H+ & actuals 实货
_<6B.{$\7m actuarial investigation 精算调查
;>r
E+k%_ actuarial principle 精算原则
KkyZd9 actuarial report 精算师报告
m)e~HP7M Actuarial Society of Hong Kong 香港精算学会
]qO*(m:}o actuarial valuation 精算师估值
"`Y.5. actuary 精算师
n7(/ml+Q_ ad referendum agreement 暂定协议；有待覆核的协定
~w"e 2a ad valorem duty 从价税；按值征税
Bnh*;J0 ad valorem duty system 从价税制
P`OZoI$bV ad valorem fee 从价费
7[It ad valorem tariff 从价关税
U)] }EgpF additional allowance 额外免税额
+XpQ9C d additional amount for unexpired risk 未过期风险的额外款额
CM4#Nn=i~ additional assessable profit 补加应评税利润
O[W/=j[ additional assessment 补加评税
Eu`K2_b additional commitment 额外承担
~vB dq Yj additional commitment vote 额外承担拨款
[1g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O ~D]C additional dependent parent allowance 供养父母额外免税额
k]~|!` additional provision 额外拨款
Q&8epO |J additional stamp duty 附加印花税
* \%b1 additional tax 补加税罚款；补加税款
xew s~74L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jq( QL%)_O adjudged bankrupt 被裁定破产
F~w qt7* adjudicated bankrupt 裁定破产人
'DT q<`~? adjudication fee 裁定费；评定印花税额手续费；评估契据费
sDP8! adjudication of bankruptcy 裁定破产；宣告破产
j6#Vwc r adjudication of insolvency 裁定无力偿还债务
=&#t (" adjusted actual 经调整的实数；调整后的实数
CSlPrx2\ adjusted current assets 经调整的流动资产；调整后的流动资产
Cp^`-=r+ adjusted figure 经调整的数字；调整后的数额
/dwj:g0y adjusted liabilities 经调整的负债；调整后的负债
k FCdGl adjusted loss 经调整的亏损；调整后的亏损
]; *? `}# 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
X.[8L^ldh adjusted profit 经调整的利润；调整后的利润
5 v"S v adjusted surplus 经调整的盈余额；调整后的盈余额
F5%IsAH adjusted value 经调整的价值；调整后的价值
lt& c/xi_ adjustment 调整；修订；理算〔保险〕
J7p?9 adjustment centre 调剂中心
0`Y"xN`'i adjustment lag 调整过程的时间差距；调整时差
b_']S0$c\ adjustment mechanism 调整机制
PE<(eIr adjustment of loss 亏损调整
|[X-i["y adjustment process 调整过程；调整程序
bFsJqA.A adjustment range 调整幅度
MR/gLm(8( administered exchange rate 受管制汇率
`gz/?q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PH>`//D%n? administration expenses 行政费用
&VT O9d administration fee 手续费；行政费
V11 XI<V administration in bankruptcy 破产管理
M?QX'fia administration order 遗产管理令
wVkRrFJ administrator 管理人；遗产管理人
VF:95F;@ administrator of the estate 遗产管理人
FY"cs Z admission of debt 债项承认书
F?XiP.`DR admission of proof 接纳债权证明
4nKlW_{, advance 放贷款项；垫付款项；预支款项；预付款项
tf6 Zz[ advance account 暂支帐目；预付款帐户
r=S,/N(1 advance compensation 预付补偿金
5G l:jRu advance from shareholder 股东垫款
S^A+Km3VB advance pending reimbursement 预支以待日后付还
Y?\PU{ O advanced economy 先进经济体系
xM**n3SZ` advancement 预付；预付财产
0X}0, advances warrant 垫款令
LN`Y`G|op advancing 贷出
;&$f~P Q adverse balance 逆差
-ju}I adverse exchange 逆汇
Zx)gLDd advertisement addressed to shareholders 在报章刊登的致股东通告
'm k_s4J advice for collection 托收通知书
J*t_r-z advice of drawing 提款通知书；汇票通知书
c{[ lT2yxU advice of payment 付款通知
FTWjIa/[ Advisory Committee [Securities and Futures Commission]
/&W~:F 谘询委员会〔证券及期货事务监察委员会〕
]MnQ3bWq"j Advisory Committee on Diversification 经济多元化谘询委员会
$Z<x r affidavit 誓章；遗产申报誓章
z
m+3a F affidavit of no receipt 述明无收款的誓章
.zsY VtK affiliate 联号；联营公司；附属公司
7' Gk ip affiliated company 附属公司；联号；联营公司
.1 jeD .l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I-m Bj8^; affordability 负担能力
cFr `9A\-n African Development Bank [AfDB] 非洲开发银行
UdcrX`^. after-acquired property 事后取得的财产
lPw`KW after-hours dealing 市后交易
3<_=Vyf after-tax profit 税后盈利；税后利润；税后溢利
C/MQY:X4 agency agreement 代理协议
Fb6d1I^wR agency expenses 代理机构的开支
X<&Y5\% F agency fee 代理费
vrIWw? /z? Agency Law 《代理法》
+ P<#6<gR agent 代理人；承销人
vQy+^deW agent of company 公司代理人
Y|E rVf4 agent's fee 代理人费；经纪费
v sJM[$RF aggregate 总计；总数；总体数字
rUZ09>nDy aggregate amount 总款额；总额
UmG|_7 aggregate assets and liabilities 总体资产与负债
#wp~lW9!s9 aggregate at constant price 按固定价格计算的总体数字
^w_\D? aggregate demand 总需求
Rd[^)q4d$w aggregate gross position 总持仓量
1v 4M* aggregate limit 总限额
f<M!L> +M6 aggregate of salaries tax 合计薪俸税
i?f;C_w aggregate performance 总体表现；总体业绩
L| ;WE= aggregate supply 总体供应
!o\e/ HGc! aggregate surplus 总盈余
lYS*{i1^ ' aggregate total 整体总额
t&~*!w!+jH aggregate value 总值；合计价值
9ePom'1f1 aggregated basis 合计基准
r?/!VO-*N aggregated net chargeable income 合计应课税入息实额
1 0^FfwRfM aggregation 合并计算；合计；总和
5]K2to)>` aggregation of incomes of husband and wife 夫妇入息合并计算
M2I*_pI aggregation of property 财产的总和
]I\9S{? agio 差价；贴水
~~q>]4> Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
O=oIk vg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3~?m?vj|Y 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
9-!G Ya'Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
y B|1?L# 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
"[0.a\ d< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kW=!RX[& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}=|pl z} agreement for a settlement 授产协议
xNjWo*y v agreement for assignment 转让协议
KW/ LyiP# agreement for sale 售卖协议；买卖协议
F?t ;bV agreement for sale and purchase 买卖协议
vRH2[{ KQ9 agreement for the payment of interest 支付利息协议
bnJ4Edy agreement for the repayment of money 还款协议
` pF7B6[B agreement of reinsurance 再保险协议
AcHeZb8b Agricultural Bank of China 中国农业银行
;vy<!@Y;8 air passenger departure tax 飞机乘客离境税
z0Z1J8Qq6. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U$ ;UW3- airport tax 机场税
{W HK|l alcohol duty 酒精税
a'A<'(yv alienation 让与；让渡；转让
FIUQQQ\3 alimony 生活费；赡养费
+.Xi7x+#O All Ordinaries Index [AOI] 所有普通股指数
x"r,l/gzy all risks 全险；综合险
GJ F &id All Sales Record for Stock Market 《股票市场成交报告》
4W}mPeEeV Allied Capital Resources Limited 新联财务有限公司
kK/XYC
0D all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^?*<.rsG allocation letter 拨款信件
Qe-PW9C allocation of fund 分配款项；预留款项
,T$ GOjt allocation of profit 利润分配；溢利分配
i.\ e/9]f allocation warrant 拨款令
H g$7[um allotment 分配；配股
i[ :c G allotment notice 股份配售通知；配股通知
| AiMx2 allotment of shares 股份分配
J57; X=M allowable 可获宽免；免税的
xsiJI1/68 allowable business loss 可扣除的营业亏损
q@tym5 allowable expenses 可扣税的支出
;e < TEs allowance 免税额；津贴；备抵；准备金
M &)\PbMc allowance for debts 债项的免税额
@ _W13@| allowance for depreciation by wear and tear 耗损折旧免税额
XUnw*3tPJ allowance for funeral expenses 殡殓费的免税额
K)5j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{e q378d allowance for repairs and outgoings 修葺及支出方面的免税额
*+nw%gZG allowance to debtor 给债务人的津贴
_GrifGU\ alteration of capital 资本更改
jw`05rw: alternate trustee 候补受托人
t=9f:,I$ amalgamation 合并
OzwJ 52 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_,IjB/PR( ambit of charges 征税范围；收费范围
WIuYSt)h amended valuation 经修订的估值
gS8+S\2 American Commodities Exchange 美国商品交易所
/V63yzoY American Express Bank Limited 美国运通银行
b%vIaP|]B American Stock Exchange 美国证券交易所
n1PBpM9! amortization 摊销
o OC&w0 amount due from banks 存放银行同业的款项
ifu!6_b. amount due from banks abroad 存放海外银行同业的款项
{f@Q&(g amount due from holding companies 控股公司欠款
r/HTkXs I amount due from local banks 存放本港银行同业的款项
;Rpib[m amount due to banks 银行同业的存款
V1pBKr)v amount due to banks abroad 海外银行同业的存款
C ocw%Yl amount due to holding companies 控股公司存款
j>B* 8*Ss amount due to local banks 本港银行同业的存款
,.}%\GhY amount due to outport banks 外埠银行同业的存款
W]bgW Kd amount for note issue 发行纸币的款额
x^1d 9Z amount of bond 担保契据的款额
^i_+ugJX amount of consideration 代价款额
R RV%g ! amount of contribution 供款数额
tfZ@4%' amount of indebtedness 负债款额
8>Cf}TvErx amount of principal of the loan 贷款本金额
~LZrhwVj$ amount of rates chargeable 应征差饷数额
}z$_!)/i amount of share capital 股本额
0y+^{@lU amount of sums assured 承保款额
Mgi~j.[ amount of variation 变动幅度
I:G8B5{J amount of vote 拨款数额
lWtfcU?S[ amount payable 应付款额
q7f`:P9~ amount receivable 应收款额
K@{0]6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)G Alj;9A$ analysis 分析
J?yasjjgP ancillary risk 附属风险
{it}\[3 annual account 周年帐目；周年帐目报表；年度决算；年结
[P = P8-5 annual accounting date 年结日期
y<6c*e1 annual allowance 每年免税额；年积金；年度津贴；年津
()bQmNqmO= annual balance 年度余额
d&raHF* annual disposable income 每年可动用收入
7 QNx*8 p annual estimates 周年预算
Q ;w [o annual fee 年费
\Ta5c31S+ annual general meeting 周年大会
U|V,&RlbR annual growth rate 年增率；每年增长率
FH w%ynC annual long-term supplement 长期个案每年补助金
T3@2e0u ) annual pensionable emolument 可供计算退休金的年薪
?]$<Ufr annual report 年报
\ fiy[W/k Annual Report on the Consumer Price Index 《消费物价指数年报》
wjwCs` annual return 周年报表；周年申报表；每年报税表格
lZ L+j6Q Annual Return Rules 《周年报表规则》
l<GN<[/.+ annual review of consumer prices 每年消费物价回顾
#~) A#~4O annual roll-forward basis 逐年延展方式
G)%V 3h annual salary 年薪
]vvA]e annual statement 年度报表；年度决算表
t;6 < k7h Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
xb 3 G,F annuitant 年金受益人
+]A,fmI. annuity 年金
8wvHg_U6W annuity contract 年金合约
@n ?"*B annuity on human life 人寿年金
kY\faWuR antecedent debt 先前的债项
F: T(-, ante-dated cheque 倒填日期支票
=VzJ>!0 anticipated expenditure 预期开支
pxgf%P<7 anticipated net profit 预期纯利
oo\^}jb anticipated revenue 预期收入
:_6o|9J\t anti-inflation measure 反通货膨胀措施
K~,!IU_QG anti-inflationary stance 反通货膨胀立场
t!C z;ajNi apparent deficit 表面赤字
hdx_Tduue apparent financial solvency 表面偿债能力
Lw,}wM5X apparent partner 表面合伙人
9dNkKMc@ application for personal assessment 个人入息课税申请书
A;Y~Hu4KPZ application of fund 资金应用
o #\L4P(J application to release as liquidator and to destruct the books of accounts and documents
}6\,kFc 申请免除清盘人职务及毁灭帐簿与文件
syW[uXNLZ appointed actuary 委任精算师
s_ /@`kd{ appointed auditor 委任核数师；委任审计师
W ,6q1 appointed trustee 委任的受托人
nt$P A(Y appointer 委任人
(0q`eO2 apportioned pro rata 按比例分摊
eLPtdP5k apportionment 分配；分摊
5@%Gq)z5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~6kF`}5 apportionment formula 分摊方程式
>~Zj apportionment of estate duty 遗产税的分摊
F$tzsz,9n appraisal 估价；评估
gi,7X\`KQ appreciable growth 可观增长
xaVX@ 3r.3 appreciable impact 显着影响
V'=;M[& appreciable increase 可观增长
J{dO0!7y appreciation 增值；升值
_lk V T'] appreciation against other currencies 相对其他货币升值
2~f*o^%l appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~ /K&=xE appreciation tax 增值税
iXo; e appropriation 拨款；拨用；拨付
? wG appropriation account 拨款帐目
KJoa^e; ~ Appropriation Bill 拨款法案
]rj~3 du\ appropriation-in-aid system 补助拨款办法
@NA+Ma{N approved assets 核准资产
;%2+ Tc-7I approved basket stock 认可一篮子证券
L;")C,CwQ approved budget 核准预算
1q!k#Cliu approved charitable donation 认可慈善捐款
5*Zz_ . approved charitable institution 认可慈善机构
'6qH@r4Z < approved currency 核准货币；认可货币
_0rt.NRD approved estimates 核准预算
rBmW%Gv approved estimates of expenditure 核准开支预算
[>?|wQy >= approved overseas insurer 核准海外保险人
a. D cmy{ approved overseas trust company 核准海外信托公司
G `%r nu approved pooled investment fund 核准汇集投资基金
N\ Mdia approved provident fund scheme 认可公积金计划
cI8\d 4/py approved provision 核准拨款
=@4 ,szLO approved redeemable share 核准可赎回股份
vzI>:Bf approved regional stock 认可地区性证券
)
6Q JZ$ approved retirement scheme 认可退休金计划
h\@X!Z, approved subordinated loan 核准附属贷款
u3 LoP_| arbitrage 套戥；套汇；套利
<Nrtkf 4-O arbitrageur 套戥者；套汇者
s-Gd{=%/q arbitrary amount 临时款项
GOdWc9Ta! arrangement 措施；安排；协定
z. hq2 v arrears 欠款
#pAN
arrears of pay 欠付薪酬
9'H:pb2 arrears of revenue 逾期未收税款；逾期未收的帐项
3n7>qZ.d articles of association 组织章程；组织细则；组织章程细则
x'}z NEXI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l^bak]9 1 ascertainment of profit 确定利润
tE-bHu370 "Asia Clear" “亚洲结算系统”
-V2`[k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2<J2#}+ \ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D]iyr>V6' Asian Development Fund [ADF] 亚洲发展基金
a U.3 Asian dollar bond 亚洲美元债券
*^ [6uaa Asian dollar market 亚洲美元市场
/V+7 :WDj Asian dollar rate 亚洲美元利率
z [[qrR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#s\yO~F- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<^>
nR3E asked price 沽盘；喊价；索价；卖方报价
Y]6d Yq{k assessable income 应评税入息
t3.;qDy assessable loss 应评税亏损
:& &s*_ assessable profit 应评税利润
GBS+ 4xL| assessable value 应评税值
Q1kM 4Up assessed profit 估定利润
/z!y[ri+J assessed value 经评估价值
|AExaO"jk assessment 评税；评定；估价；评税单
<6.`(isph assessment number 评税编号；估价编号
KIY`3Fl09 assessment of additional tax 补加税评税
'e <8j assessment of performance 业绩评估；实绩评价
//r)dN^ Assessor 评税主任
*7*cWO= asset price bubbles 资产价格泡沫
1jz u-s ,F asset-backed securities 具资产保证的证券
Dby|l#X assets accretion 资产增值
R9- mq; u+ assets and liabilities 资产与负债
g*_ n|7pB assets betterment statement 资产递增表；资产改进表
j)ln"u0R^B assets lending 实物放款；有抵押贷款
#$U/*~m $ assets of the company passing on the death 死者去世时转移的公司资产
<M5fk?n,| assets pledged as security for liabilities 用作负债抵押的资产
1\lZ&KX$i assets portfolio 资产投资组合
2V; Dn$q assets price 资产价格
/ioBc}] assets quality 资产质素
^u90N>Dvq assets realization 资产变现
p/LV^TQ assets refinancing arrangement 资产再集资安排
k`' *niz assets securitization 资产证券化
yoieWnL} assets situated outside Hong Kong 在香港以外地方的资产
:! $+dr(d assets stripping 削减资产；拆卖资产
>Z gV8X: assets value 资产值
b!J ?>du assignee 承让人
#_3ZF"[zq assignment 转让；转让书；转让契
{ktwX\z assignment of interest 权益转让
hfc~HKLC assignment of letters patent and trade mark 专利证书及商标转让
gCRPaF6 assignment of property 物业转让；物业转让书
|#xBC+ assignment right 转让权
KT(v'KE 1 assignor 转让人
plr3&T~,&S associate 有联系的人；有关连人士；相联者；合伙人；联系人
fpO2bD% $8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
hhU\$'0B - associate member 附属会员
]i1OssV~> associated body corporate 相联法人团体
\v{HjqVkC associated company 相联公司；联属公司
q JtLJ< =1 associated corporation 相联法团
e6 <9`X g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Fwvc+ a 公认会计师公会〔英国〕
9G7Br s : Association of Futures Exchange Brokers 香港期货经纪协会
o7PS1qcya< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Apgg Tzh@ association of underwriters 承保人组织
c;a<nTLn assumption of control 接管
&VCg`r-{~ assurance 担保；保险；转易；转易书
K2v[_a~@ assurance of interest 权益的转易
?} E
M, at 19XX price 按一九ＸＸ年价格计算
f"AT@Ga] at a discount 按赔价计算；按贴水价格计算；打折扣
8y[Rwa at a premium 按溢价计算；按升水价格计算
j]- _kjt at call 通知付款；按通知
NCo!n$O1~ at constant market price 按固定市价计算
T>hm\ ! at constant price 按固定价格计算
N<Ym&$xR at cost 按成本计算
@li/Y6Wh at current market price 按当时市价计算；按现时市价计算
VS7 at current price 按当时价格计算；按现时价格计算
7d E.\#6r at factor cost 按要素成本计算；按生产要素成本计算
{ +Wknm% at money-of-the-day price 按付款当日价格计算
8`1]#Vw at or better 按指定或较佳价位〔买卖指令〕
'9Q#%E!* at par 按面值计算；平价
b53s@7/mq at sight 见票即付
MIiB NNURX at the close 按收市盘
%(K} 1[ at the opening 按开市盘
bkpN`+c attestation 见证；见证条款
7>0/$i#'Vl at-the-money option 平价期权
Gfy9YH~ attorney 受权人；受托代表人
ofI,[z3 attornment 新拥有人承认书
COBjJ3 attributable profit 可归属利润
kaIns attributable share value 可归属股份价值
cT&lkS Auckland Stock Exchange 奥克兰证券交易所
4?
rEO(SZ auction 拍卖
>@-. rkd( auctioneer 拍卖商
,R7j9#D audit 审计；核数
3rJ LLYR Audit Commission 审计署
A9J{>f
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
z_A\\ 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〕
Tks1gN^^ audit review 帐目审查
-r~9'aEs Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
497 l2}0 audited account 审计帐目；经审计的帐目
%503 <j audited annual account 经审计的周年帐目
3Q7PY46 audited balance sheet 经审计的资产负债表
pbwOma2 auditor 核数师；核数主任；审计师
b+f
' auditor's certificate 核数师证明书；审计师证明书
1 >2
/1> auditor's report 核数师报告；审计师报告
;'[?H0Jw' Aussie bond 澳元债券
)Q}Q -Zt austerity budget 紧缩预算
9U )9u["DH Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ri::Ek3qu Australia All Ordinaries Index 澳洲所有普通股票指数
WOeLn[ Australian Dollar [AUD] 澳元
PTXS8e4 Australian Options Market 澳大利亚期权市场
$j@P 8<M7 Australian Securities Commission 澳洲证券事务监察委员会
*;F<Q!i&v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7 ,uD7 R_ Australian Stock Exchange 澳大利亚证券交易所
Q+_z*
Austrian Schilling [ATS] 奥地利先令
9Gx`[{wI9< authentication 认证；鉴证
-?I F'5 z authority to purchase 委托购买证；委购书
~~t >; authorization 认可；核准；授权；授权书
' 9&@? P; authorization by direction 指示授权
K0 5T`+N, authorization by instruction 指令授权
NMrf I0tbG authorization by warrant 令状授权
0Xn,q]@Z authorization of unit trust 单位信托的认可
?UeV5<TewS authorized agent 指定代理人
B=}QgXg authorized capital 法定资本
+-5YmN' authorized clerk 出市员
Rz*GRe authorized dealer 认可交易商
nCA~=[&H authorized financial institution 认可财务机构
:n%& authorized fund 认可基金
N+pCC authorized fund house 获授权的基金公司；认可基金公司
) <w`:wD authorized institution 认可机构
L[`8 :}M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[l<&eI&ln authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1jPh0?BY authorized insurer 获授权保险人；获认可承保人
N'pYz0_H authorized investment 特准投资项目
Qz$nWsD authorized person 获授权人
G2P: |R authorized representative 获授权代表
:<5jlpV( authorized share capital 法定股本
=&FaMR2 automated quotation system 自动报价系统
^B7Ls{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r-]%R:U* 自动交易系统〔香港期货交易所有限公司〕
u1. 0-Y? automatic adjustment mechanism 自动调整机制
rc "8N<D automatic adjustment system 自动调整系统
Q j|tD+< Automatic Clearing House 自动票据交换所
l2Rnyb<;; automatic exchange rates accumulation system 自动化汇率累集系统
3Jj&wHp] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-q? , automatic teller machine [ATM] 自动柜员机
rA8{Q.L autopay 自动转帐
tv:
mjS available assets 可用资产
Z=a ~0& G available fiscal reserve 现存财政储备
k cMg`pJ4< available profit 可用利润
%<U0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_E/ average 平均；平均数；海损
7 fl{<uf average basic salary 平均基本薪金
Jq8v69fyQ average consumer expenditure 平均消费开支；一般消费开支
|nqN95'u+] average cost 平均成本
PO:sF]5 average cost of land production 增辟土地平均成本
qT#NS&T!- average daily turnover 平均每日成交额
gplrJ aH@ average daily wage rate 平均每日工资率
f=8{cK0j average expenditure pattern 平均开支模式
u4 ~.[3E* average growth rate 平均增长率
-uhVw_qq # average net fixed assets 固定资产平均净值
5%@~"YCo average of relatives 相对价格平均数
^ _W] @m2 average price 平均价格
J90
)v7 average propensity to consume 平均消费倾向；一般消费倾向
o/=61K8D average propensity to save 平均储蓄倾向；一般储蓄倾向
<@0S]jy average rate 平均率
l70 1$>> average revenue 平均收入；平均收益
h&~9?B average stock 平均库存；平均存货
,zZ@QW 5 average yearly rent 平均年租
;w._/ avoidance of double taxation 避免双重课税
J\ J3 'u avoidance of tax 避税
