A:
p({@t=L3g A share Ａ股；甲类股份
1QA/ ! 2 E abatement of tax 减税；减扣免税额
!\{2s!l~ ABN AMRO Bank N.V. 荷兰银行
r3' DXP above-the-line expenditure 线上项目支出；经常预算支出
?F]P=S:x above-the-line receipt 线上项目收入；经常预算收入
Xux[ ABSA Asia Limited 南非联合亚洲有限公司
|(W wh$ absolute change 绝对数值变更
*V:U\G absolute expenditure 实际开支
5>%^"f absolute guideline figure 绝对准则数字
U`3?bhzua absolute interest 绝对权益
x^)?V7[t absolute order of discharge 绝对破产解除令
xa'U_]m absolute profit margin 绝对利润幅度
vzfMME17 absolute value 实值；绝对值
25`W"x_ absolutely vested interest 绝对既得权益
N}VoO0 I absorbed cost 已吸收成本；已分摊成本
53aJnxX absorption 吸收；分摊；合并
k?Hi_ ;o absorption rate 吸收率；摊配率；分摊率
LvS5N)[ ACB Finance Limited 亚洲商业财务有限公司
Ws3z-U>j acceptable form of reciprocity 合理的互惠条件
Ww 8U{f acceptable rate 适当利率；适当汇率
U1/I( w acceptance agreement 承兑协议
p 2l@6\m\ acceptance for honour 参加承兑
Ih5Y7<8b~ acceptor 承兑人；接受人；受票人
%Bm{ctf#) acceptor for honour 参加承兑人
k]:`<`/I_ accident insurance 意外保险
".|8 (Y Accident Insurance Association of Hong Kong 香港意外保险公会
a"xRc accident insurance scheme 意外保险计划
3,G|oR{D accident year basis 意外年度基准
yw+] S accommodation 通融；贷款
7Z:HwZ accommodation bill 通融票据；空头票据
~b#<HG\,, accommodation party 汇票代发人
t* Ro2QZ account balance 帐户余额；帐户结余
f2gh|p` account book 帐簿
rz|Sjtq account collected in advance 预收款项
}*9F `=%F account current book 往来帐簿
PtUS7[] account of after-acquired property 事后取得的财产报告
a'Cny(( account of defaulter 拖欠帐目
$H3C/| account payable 应付帐款
dkEbP*y Xg account payee only [A/C payee only] 只可转帐；存入收款人帐户
xzY/$? account receivable 应收帐款
y_ [VhZ% account receivable report 应收帐款报表
={cM6F}a@ account statement 结单；帐单；会计财务报表
CZ] Dm4 account title 帐户名称；会计科目
mB0 `>?#i accountant's report 会计师报告
"Y^Fn, c Accountant's Report Rules 会计师报告规则
"dv\
9O accounting and auditing procedure 会计与审计程序；会计与核数程序
MwQtf(_ Accounting Arrangements 《会计安排》
NMw5ixl accounting basis 会计基础
c %Y *XJ' accounting by Official Receiver 破产管理署署长呈交的帐目
\M.?* p Accounting Circular 《会计通告》
4Yok,< accounting class 会计类别
bt1 bTo accounting date 记帐日期；会计结算日期
-}T7F+ accounting for money 款项核算
K'8?%&IQ Accounting Officer 会计主任
4IW90"uc accounting period 会计报告期；会计期
7lF;(l^Z>} accounting policy 会计政策；会计方针
Kk =>"?& accounting practice 会计惯例
V]Ccj\Oi accounting principle 会计准则
w-)JCdS6Tb accounting record 会计记录
wsrdBxd5 accounting report 会计报告
8Wtr,%82 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fl4@5AVY Accounting Society of China 中国会计学会
R=Lkf accounting statement 会计报表
|QbCFihn accounting system 会计制度；会计系统
dMjQ V& accounting transaction 会计事项；帐务交易
0# 1~'e accounting treatment 会计处理
P; y!Y/$ C accounting year 会计年度
^=-25% &^ accretion 增值；添加
lws.;abm%n accrual 应计项目；应累算数目
!}P^O (oY accrual basis 应计制；权责发生制
[m< jM[w{ accrual basis accounting 应计制会计；权责发生制会计
[W[awGf accrue 应累算；应计
aW|=|K accrued benefit 应累算利益
EqD@o accrued charges 应计费用
"S{GjOlEDF accrued cumulative preference share dividend 应累算的累积优先股股息
8TH;6-RT accrued expenses 应累算费用
dQH8s accrued interest payable 应付利息；应计未付利息
{7IZN< e accrued interest receivable 应收利息；应计未收利息
{be|G^.c accrued right 累算权益
A`vRUl,c= accruing profit 应累算的利润
TGG =9a]m accumulated fiscal reserve 累积财政储备
mg70%=qM0f accumulated profit 累积利润；滚存溢利
j4@6`[n: accumulated reserve 累积储备
*R4=4e2#S accumulation of surplus income 累积收益盈余
.u7grC C acquired assets 既得资产
v%`k*n ': acquisition 收购；购置；取得
E<B/ 5g! acquisition cost 购置成本
m#Z9w f] F acquisition expenses 购置费用
(mi=I3A( acquisition of 100% interest 收购全部股权
lv.h?"M l acquisition of control 取得控制权
1 5|gG<- acquisition of fixed assets 购置固定资产
"3 2Ua3m:G acquisition of shell “买壳”
KTo}xLT
acquisition price 收购价
H<^3H act of God 天灾
Zg= { acting partner 执事合伙人
1$ }Tn active market 买卖活跃的市场；交投畅旺的市场；旺市
]x& R=)P active partner 积极参与的合伙人
\mb@-kM) active trading 交投活跃
;/23CFYM actual circulation 实际流通
j}@LiH'Q actual cost 实际成本
qa: muW actual expenditure 实际开支；实际支出
|,.1=| &u actual income 实际入息；实际收入；实际收益
GmU m?A@B actual market 现货市场
k p?_ir actual price 现货价；实际价格
o"N\l{ #s actual profit 实际利润
Ek06=2i actual quotation 实盘；实际价位；实际报价
+m}D. u*cp actual year basis 按实际年度计算
I)3LJK
actuals 实货
{RsdI= % actuarial investigation 精算调查
rf^IJY[ actuarial principle 精算原则
's"aPqF? actuarial report 精算师报告
0 >(hiT y< Actuarial Society of Hong Kong 香港精算学会
W1M Bk[:Q actuarial valuation 精算师估值
4ee- tKH actuary 精算师
:[_k .1-+ ad referendum agreement 暂定协议；有待覆核的协定
f0g_Gn $ ad valorem duty 从价税；按值征税
<[gN4x>' ad valorem duty system 从价税制
8&x&Ou$("V ad valorem fee 从价费
/^~)iTwH ad valorem tariff 从价关税
y(C',Xn additional allowance 额外免税额
\dB z-H'@ additional amount for unexpired risk 未过期风险的额外款额
ij_5=4aZ- additional assessable profit 补加应评税利润
!Y M:?%B additional assessment 补加评税
~:0U.v_V additional commitment 额外承担
*&_(kq z'1 additional commitment vote 额外承担拨款
| U~\;m@
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&u2m6 r>W additional dependent parent allowance 供养父母额外免税额
r5lPO*?Df additional provision 额外拨款
Fkqw #s(T additional stamp duty 附加印花税
Aba%QQQ additional tax 补加税罚款；补加税款
y i-)4#YN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"[_gRe*2 adjudged bankrupt 被裁定破产
!a%_A^t7 adjudicated bankrupt 裁定破产人
JsX}PVuL adjudication fee 裁定费；评定印花税额手续费；评估契据费
(c3O> *M adjudication of bankruptcy 裁定破产；宣告破产
,k:>Z&: adjudication of insolvency 裁定无力偿还债务
@9]T jZd adjusted actual 经调整的实数；调整后的实数
-Y"2c,~pH adjusted current assets 经调整的流动资产；调整后的流动资产
gazX2P[D adjusted figure 经调整的数字；调整后的数额
_>t6]?* adjusted liabilities 经调整的负债；调整后的负债
ob)c0Pz adjusted loss 经调整的亏损；调整后的亏损
eY:jVYG( adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
&]KA%Db2 adjusted profit 经调整的利润；调整后的利润
`- 9p)@'8k adjusted surplus 经调整的盈余额；调整后的盈余额
>T14
J'\ adjusted value 经调整的价值；调整后的价值
y]k{u\2A adjustment 调整；修订；理算〔保险〕
,}^;q58 adjustment centre 调剂中心
_4lKd` adjustment lag 调整过程的时间差距；调整时差
1q*=4O
adjustment mechanism 调整机制
D|C!KF ( adjustment of loss 亏损调整
)h%tEY$AJ adjustment process 调整过程；调整程序
2-#&ktM%V adjustment range 调整幅度
b u/GaE~ administered exchange rate 受管制汇率
)E e`1 1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,G$<J0R1 administration expenses 行政费用
k <LFH( administration fee 手续费；行政费
7X/B9Hee administration in bankruptcy 破产管理
x)kp*^/ administration order 遗产管理令
YO.+ 06X administrator 管理人；遗产管理人
99Nm? $ g administrator of the estate 遗产管理人
`q y@Qo admission of debt 债项承认书
Q,o"[ &Gp admission of proof 接纳债权证明
f Ln s^ advance 放贷款项；垫付款项；预支款项；预付款项
UtB~joaR advance account 暂支帐目；预付款帐户
+4]f6Zz({ advance compensation 预付补偿金
ir;az{T#U advance from shareholder 股东垫款
s<LYSr d advance pending reimbursement 预支以待日后付还
(=Lx9-u advanced economy 先进经济体系
40;4 = advancement 预付；预付财产
<q4 <3A advances warrant 垫款令
EHq?yj; advancing 贷出
>\1j`/ :ZI adverse balance 逆差
[@$t35t~ adverse exchange 逆汇
[Al} GM advertisement addressed to shareholders 在报章刊登的致股东通告
Ch&2{ ng advice for collection 托收通知书
?ieC>cr advice of drawing 提款通知书；汇票通知书
7Rr
+Uzb( advice of payment 付款通知
?$H=n{iW Advisory Committee [Securities and Futures Commission]
S1 *xM 谘询委员会〔证券及期货事务监察委员会〕
@_"Z]Y ,D0 Advisory Committee on Diversification 经济多元化谘询委员会
FlLk.+!t affidavit 誓章；遗产申报誓章
Sh U1RQk affidavit of no receipt 述明无收款的誓章
=?1B|hdo affiliate 联号；联营公司；附属公司
gp] T.ol affiliated company 附属公司；联号；联营公司
GaOM|F'> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1n>(CwLG" affordability 负担能力
SGLU7*sfd African Development Bank [AfDB] 非洲开发银行
3ZL<6`Y F after-acquired property 事后取得的财产
^" UZ.@sq' after-hours dealing 市后交易
1>_2 =^[ after-tax profit 税后盈利；税后利润；税后溢利
p y%RR*4# agency agreement 代理协议
+nQp_a1{9% agency expenses 代理机构的开支
}m.45n/ agency fee 代理费
bb`8YF+?' Agency Law 《代理法》
_h P7hhR agent 代理人；承销人
0-I L@Di`F agent of company 公司代理人
QWAtF@qTV agent's fee 代理人费；经纪费
pn
aSOyR aggregate 总计；总数；总体数字
K\^S>dV aggregate amount 总款额；总额
#HmZe98[% aggregate assets and liabilities 总体资产与负债
ee
.,D aggregate at constant price 按固定价格计算的总体数字
@*5(KIeeC> aggregate demand 总需求
t'bhA2 0Z\ aggregate gross position 总持仓量
~>>^7 oq aggregate limit 总限额
7) Qq aggregate of salaries tax 合计薪俸税
Amj'$G|+hj aggregate performance 总体表现；总体业绩
/ yTPb aggregate supply 总体供应
t'e5 !Ma aggregate surplus 总盈余
DDp\*6y3l aggregate total 整体总额
t,30 8Z aggregate value 总值；合计价值
h=MEQ-3jg aggregated basis 合计基准
- ~`)V`@ aggregated net chargeable income 合计应课税入息实额
18G=j@k7 aggregation 合并计算；合计；总和
RfzYoB N aggregation of incomes of husband and wife 夫妇入息合并计算
e4Q2$ Q@b aggregation of property 财产的总和
yuq2) agio 差价；贴水
)PjU=@$lI Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
nm]m!.$d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Isg\ fSK<j 《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》
]YKxJ''u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gE~LP wM 《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》
kuW^_BROJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IOOK[g.?h 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T 8 >aU agreement for a settlement 授产协议
rE9Nt9 } agreement for assignment 转让协议
*w[ 0uQL5Z agreement for sale 售卖协议；买卖协议
NbUb LzE agreement for sale and purchase 买卖协议
Eanwk` Rx agreement for the payment of interest 支付利息协议
6=g! Hs{ agreement for the repayment of money 还款协议
V ^hR%*i' agreement of reinsurance 再保险协议
i&\ c DQ 3 Agricultural Bank of China 中国农业银行
..UA*#%1 air passenger departure tax 飞机乘客离境税
*apkw5B}C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CK(`]-q>, airport tax 机场税
Jqz K5)
alcohol duty 酒精税
P$*9Z@ alienation 让与；让渡；转让
|a>,FZv8e alimony 生活费；赡养费
jAy 0k
All Ordinaries Index [AOI] 所有普通股指数
dnCurWjdk all risks 全险；综合险
.g!K| c All Sales Record for Stock Market 《股票市场成交报告》
ZFRKzPc
{V Allied Capital Resources Limited 新联财务有限公司
80 ck h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Oz Axnd\.N allocation letter 拨款信件
A/ 88WC$v allocation of fund 分配款项；预留款项
g,s^qW0vds allocation of profit 利润分配；溢利分配
<j:@ iP allocation warrant 拨款令
Z^_gS&nDa~ allotment 分配；配股
`zsooA
Gt allotment notice 股份配售通知；配股通知
eR:C?v allotment of shares 股份分配
sI6coe5n allowable 可获宽免；免税的
y1 a1UiHGP allowable business loss 可扣除的营业亏损
k[{ ~ eN: allowable expenses 可扣税的支出
{fS~G2@1 allowance 免税额；津贴；备抵；准备金
|X;| =. allowance for debts 债项的免税额
y'm5Z-@o6 allowance for depreciation by wear and tear 耗损折旧免税额
8\Hz FB allowance for funeral expenses 殡殓费的免税额
*g[MGyF " allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%{&,5|8 allowance for repairs and outgoings 修葺及支出方面的免税额
59BB-R ,V allowance to debtor 给债务人的津贴
hr3<vWAD alteration of capital 资本更改
e@ 7UL|12 alternate trustee 候补受托人
du_~P"[ amalgamation 合并
'+7"dHLC; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ih)4.lLcKn ambit of charges 征税范围；收费范围
zV8{|-2]No amended valuation 经修订的估值
0HN%3AG] American Commodities Exchange 美国商品交易所
% {ory5 American Express Bank Limited 美国运通银行
#|=Q5"wU American Stock Exchange 美国证券交易所
. Ky)Co amortization 摊销
L wn amount due from banks 存放银行同业的款项
"D'"uMS`H amount due from banks abroad 存放海外银行同业的款项
61](a;Di amount due from holding companies 控股公司欠款
8yk4 #CZ amount due from local banks 存放本港银行同业的款项
L5r02VzbD amount due to banks 银行同业的存款
XvVi)`8!u amount due to banks abroad 海外银行同业的存款
+`uNO<$~f amount due to holding companies 控股公司存款
`\J,%J amount due to local banks 本港银行同业的存款
P~s u]+ amount due to outport banks 外埠银行同业的存款
D.gD4g_O/ amount for note issue 发行纸币的款额
!wTrWD! amount of bond 担保契据的款额
zZ;V9KM>v amount of consideration 代价款额
2@Oz _?O= amount of contribution 供款数额
J;'H],w}f amount of indebtedness 负债款额
5}Z>N,4 amount of principal of the loan 贷款本金额
B_
bZa amount of rates chargeable 应征差饷数额
&cwN& XBY amount of share capital 股本额
`RXlqj#u amount of sums assured 承保款额
k%V YAON amount of variation 变动幅度
$ i%#fN amount of vote 拨款数额
{@hJPK8 amount payable 应付款额
RoNE7|gF: amount receivable 应收款额
6B+?X5-6DH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
nWA>u J5 analysis 分析
d .%2QkL ancillary risk 附属风险
/ QT>" annual account 周年帐目；周年帐目报表；年度决算；年结
P=l 7m*m annual accounting date 年结日期
*P8CzF^>\& annual allowance 每年免税额；年积金；年度津贴；年津
!6,rN_a@Y annual balance 年度余额
v[V7$.%5Q annual disposable income 每年可动用收入
v2k@yx t( annual estimates 周年预算
tXcZl!3x annual fee 年费
s"R5'W\U annual general meeting 周年大会
3!{Tw6A8( annual growth rate 年增率；每年增长率
C-XJe~ annual long-term supplement 长期个案每年补助金
oRZe?h^r# annual pensionable emolument 可供计算退休金的年薪
5+yy:#J] annual report 年报
'I$kDM mwh Annual Report on the Consumer Price Index 《消费物价指数年报》
aJ}hlM > annual return 周年报表；周年申报表；每年报税表格
_|T{2Lv wT Annual Return Rules 《周年报表规则》
2#/23(Wc annual review of consumer prices 每年消费物价回顾
*Qyu
QF annual roll-forward basis 逐年延展方式
&4ndi=.#rg annual salary 年薪
b[<L
l% K annual statement 年度报表；年度决算表
/B)2L]6p 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
M fnfp{.) annuitant 年金受益人
%+ /Dv annuity 年金
r+k&W annuity contract 年金合约
' x 5p ?m annuity on human life 人寿年金
*W;;L_V" antecedent debt 先前的债项
&j,# 5f( ante-dated cheque 倒填日期支票
cg_ " }]Y1 anticipated expenditure 预期开支
d"L(eI}G anticipated net profit 预期纯利
(4?^X anticipated revenue 预期收入
=cO5N t anti-inflation measure 反通货膨胀措施
?d+ri anti-inflationary stance 反通货膨胀立场
[5tvdW6Z & apparent deficit 表面赤字
A1r%cs apparent financial solvency 表面偿债能力
%J Jp/I apparent partner 表面合伙人
`vz7 }TY application for personal assessment 个人入息课税申请书
g)=$zXWhP application of fund 资金应用
uQ|LkL%< ^ application to release as liquidator and to destruct the books of accounts and documents
4ETHaIiWp 申请免除清盘人职务及毁灭帐簿与文件
TU': Rt appointed actuary 委任精算师
{{?MO{Mh* appointed auditor 委任核数师；委任审计师
|=07n K2 appointed trustee 委任的受托人
bR,Es~n appointer 委任人
\iaZV.#f apportioned pro rata 按比例分摊
A@9\Qd apportionment 分配；分摊
c91^7@Xv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:,fT^izew apportionment formula 分摊方程式
Zu2`IzrG# apportionment of estate duty 遗产税的分摊
JY@bD: appraisal 估价；评估
vG7Mk8mIr appreciable growth 可观增长
\Zh&[ D!2 appreciable impact 显着影响
ay|jq "a appreciable increase 可观增长
<B>hvuCoH appreciation 增值；升值
p 3Ozf k appreciation against other currencies 相对其他货币升值
-<9Qez)y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{~w( pAx appreciation tax 增值税
h(R7y@mp\0 appropriation 拨款；拨用；拨付
V'tR
\b appropriation account 拨款帐目
Zb2PFwcy Appropriation Bill 拨款法案
Bex;!1 appropriation-in-aid system 补助拨款办法
$-u c#5 7 approved assets 核准资产
RN|Bk approved basket stock 认可一篮子证券
|?ZU8I^vW approved budget 核准预算
ycSGv4
) approved charitable donation 认可慈善捐款
Ijap%l1I approved charitable institution 认可慈善机构
fj/L)i approved currency 核准货币；认可货币
crOSr/I$ approved estimates 核准预算
%@) R approved estimates of expenditure 核准开支预算
T+aNX/c|> approved overseas insurer 核准海外保险人
'CSjj@3 X approved overseas trust company 核准海外信托公司
_iCrQJ0"T approved pooled investment fund 核准汇集投资基金
QmSMDWkh approved provident fund scheme 认可公积金计划
egBk7@Ko approved provision 核准拨款
zyO=x 4U8 approved redeemable share 核准可赎回股份
W -HOl!) approved regional stock 认可地区性证券
}EYmz/nN approved retirement scheme 认可退休金计划
:5$ErI approved subordinated loan 核准附属贷款
ID`Ot{ y arbitrage 套戥；套汇；套利
lJN#_V0qW arbitrageur 套戥者；套汇者
K F _Uu arbitrary amount 临时款项
x;`G n_ arrangement 措施；安排；协定
)+|wrK:*v arrears 欠款
M$.bC0}T arrears of pay 欠付薪酬
60] VOQku arrears of revenue 逾期未收税款；逾期未收的帐项
|&xaV-b9W articles of association 组织章程；组织细则；组织章程细则
pUS: HJk| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SvQ|SKE': ascertainment of profit 确定利润
H }]Zp "Asia Clear" “亚洲结算系统”
VcXr!4 M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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>Yw/' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,A7:zxnc.V Asian Development Fund [ADF] 亚洲发展基金
Pz [UA J Asian dollar bond 亚洲美元债券
bcjh3WP Asian dollar market 亚洲美元市场
YFPse.2$a Asian dollar rate 亚洲美元利率
pdER#7Tq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Fx}v.A5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i 7PS=]TK\ asked price 沽盘；喊价；索价；卖方报价
'jMs& assessable income 应评税入息
-:p VDxO assessable loss 应评税亏损
8t=O=l\ assessable profit 应评税利润
maHz3: assessable value 应评税值
`xHpL8i$5 assessed profit 估定利润
*3E3,c8{A assessed value 经评估价值
W1<*9O assessment 评税；评定；估价；评税单
|bSAn*6b assessment number 评税编号；估价编号
G7|d$!% assessment of additional tax 补加税评税
,/GFD[SQ assessment of performance 业绩评估；实绩评价
5Z a<]qxr Assessor 评税主任
V6](_w! asset price bubbles 资产价格泡沫
:RukW.MR asset-backed securities 具资产保证的证券
lK7:qo assets accretion 资产增值
xzOvc<u assets and liabilities 资产与负债
/Dd x[P5p= assets betterment statement 资产递增表；资产改进表
{fDRVnI? assets lending 实物放款；有抵押贷款
\p( 0H6 assets of the company passing on the death 死者去世时转移的公司资产
BeQ'\#q, assets pledged as security for liabilities 用作负债抵押的资产
Ix,b -C~ assets portfolio 资产投资组合
N0}[&rE 8 assets price 资产价格
;<[!; 8 assets quality 资产质素
1 oKY7i$ assets realization 资产变现
&&52ji<3 assets refinancing arrangement 资产再集资安排
h$$JXf assets securitization 资产证券化
R[6R)#o assets situated outside Hong Kong 在香港以外地方的资产
r}e(MT:R' assets stripping 削减资产；拆卖资产
-6uLww=w4 assets value 资产值
9<y{: {i assignee 承让人
l l*g *zt3 assignment 转让；转让书；转让契
+PWm=;tcC assignment of interest 权益转让
:|S[i(' assignment of letters patent and trade mark 专利证书及商标转让
j DEym&- assignment of property 物业转让；物业转让书
Z L0k assignment right 转让权
^_3 $f assignor 转让人
i
< gt`UCO associate 有联系的人；有关连人士；相联者；合伙人；联系人
YU 0pWM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Iurz?dt4w associate member 附属会员
BR?DW~7J j associated body corporate 相联法人团体
42hG }Gt associated company 相联公司；联属公司
f% t
N2k associated corporation 相联法团
9[*P`*& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3hBYx@jTO 公认会计师公会〔英国〕
RrrlfF ms Association of Futures Exchange Brokers 香港期货经纪协会
1I'}Uh* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
GHLnwym association of underwriters 承保人组织
R+He6c!?9 assumption of control 接管
5xnEkg4q4 assurance 担保；保险；转易；转易书
>7X5/z assurance of interest 权益的转易
4IB`7QJq at 19XX price 按一九ＸＸ年价格计算
9 ;vES^ at a discount 按赔价计算；按贴水价格计算；打折扣
~2 XGw9`J2 at a premium 按溢价计算；按升水价格计算
|5FEsts[
at call 通知付款；按通知
?P9VdS1- at constant market price 按固定市价计算
r/0 #D+A at constant price 按固定价格计算
7^ U s at cost 按成本计算
q[vO
mes at current market price 按当时市价计算；按现时市价计算
S/y(1.wh at current price 按当时价格计算；按现时价格计算
RT'5i$q[ at factor cost 按要素成本计算；按生产要素成本计算
Zn. S65J*u at money-of-the-day price 按付款当日价格计算
E=S_1 at or better 按指定或较佳价位〔买卖指令〕
#')] ~Xa at par 按面值计算；平价
U
v>^ Z2 at sight 见票即付
! @Vj&>mH$ at the close 按收市盘
w^HI
lA at the opening 按开市盘
-:L7iOzgD attestation 见证；见证条款
PIFZ '6gn at-the-money option 平价期权
R6>*n!*D@ attorney 受权人；受托代表人
&1=,?s]& attornment 新拥有人承认书
Fd 80T6[ attributable profit 可归属利润
`LIlR8&@aX attributable share value 可归属股份价值
oz:J.<j24Z Auckland Stock Exchange 奥克兰证券交易所
d3?gh[$ auction 拍卖
:mCGY9d4L auctioneer 拍卖商
+|+fDQI audit 审计；核数
0L"u U3 Audit Commission 审计署
yJqDB$0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RiZ}cd 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〕
Qd% (]L[N. audit review 帐目审查
cw~G H Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l,A\]QDvl audited account 审计帐目；经审计的帐目
R*LPwJuv audited annual account 经审计的周年帐目
d3T7$'l$ audited balance sheet 经审计的资产负债表
9S'\& mR l auditor 核数师；核数主任；审计师
#&S<{ 75A auditor's certificate 核数师证明书；审计师证明书
B}p.fE auditor's report 核数师报告；审计师报告
"].TKF#yg Aussie bond 澳元债券
5qq U8I austerity budget 紧缩预算
"4smW>f:% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I |>I V Australia All Ordinaries Index 澳洲所有普通股票指数
?&1%&?cg9 Australian Dollar [AUD] 澳元
rSW{1o' Australian Options Market 澳大利亚期权市场
C;70 ,!3 Australian Securities Commission 澳洲证券事务监察委员会
V)`Q0} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+&_n[; Australian Stock Exchange 澳大利亚证券交易所
_ J"J [$ Austrian Schilling [ATS] 奥地利先令
biffBC:q authentication 认证；鉴证
ahM ? ;p authority to purchase 委托购买证；委购书
c- @EHv
authorization 认可；核准；授权；授权书
pAN$c " authorization by direction 指示授权
;yZY2)L authorization by instruction 指令授权
Pff-eT+~m authorization by warrant 令状授权
.&^M
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FuBUg _h authorized agent 指定代理人
m]=G73jzO authorized capital 法定资本
.:;q8FL/ authorized clerk 出市员
r H jR 4q authorized dealer 认可交易商
n1+J{EPH authorized financial institution 认可财务机构
)5;|mV authorized fund 认可基金
_J3 \e%ys authorized fund house 获授权的基金公司；认可基金公司
W`wT0kP?*] authorized institution 认可机构
`wLmGv+V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2V+[:>F authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D{[i_ K authorized insurer 获授权保险人；获认可承保人
Pc~)4>X< authorized investment 特准投资项目
;]/cCi authorized person 获授权人
JvW!w)$pY authorized representative 获授权代表
,Qe`(vU*s authorized share capital 法定股本
:KRe==/ automated quotation system 自动报价系统
63i&e/pv Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9B3}LVg\ 自动交易系统〔香港期货交易所有限公司〕
.N#grk)C automatic adjustment mechanism 自动调整机制
z q#gf automatic adjustment system 自动调整系统
ooYs0/,{ Automatic Clearing House 自动票据交换所
zfml^N automatic exchange rates accumulation system 自动化汇率累集系统
gp{P _ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m A 3yM# automatic teller machine [ATM] 自动柜员机
hJ Jo+NNN autopay 自动转帐
(jE[ W: available assets 可用资产
\ $9 n
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/Iw]!lK2 available profit 可用利润
&gm/@ _ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1;MUemnx` average 平均；平均数；海损
qRZLv7X*j average basic salary 平均基本薪金
,76nDXy` average consumer expenditure 平均消费开支；一般消费开支
cC,g d\}M average cost 平均成本
yLt?XhRlp average cost of land production 增辟土地平均成本
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( average daily turnover 平均每日成交额
e=Kr>~q= average daily wage rate 平均每日工资率
cX Ob= average expenditure pattern 平均开支模式
)jRaQ~Sm average growth rate 平均增长率
q]*:RI?wGT average net fixed assets 固定资产平均净值
f6HDfJmE average of relatives 相对价格平均数
sE(mK<{pk average price 平均价格
=(5}0}j average propensity to consume 平均消费倾向；一般消费倾向
QV%eTA average propensity to save 平均储蓄倾向；一般储蓄倾向
zhwajc average rate 平均率
j7Lw( A J average revenue 平均收入；平均收益
lG X_5R average stock 平均库存；平均存货
v[?eL0Z average yearly rent 平均年租
*_yp]z" avoidance of double taxation 避免双重课税
h"Q&E'0d avoidance of tax 避税
