A:
qcSlY&6+ A share Ａ股；甲类股份
Qx-/t 9`!Z abatement of tax 减税；减扣免税额
eot]VO: ABN AMRO Bank N.V. 荷兰银行
g?.ls{H above-the-line expenditure 线上项目支出；经常预算支出
ab5 a>w6} above-the-line receipt 线上项目收入；经常预算收入
XjL)WgQ{i ABSA Asia Limited 南非联合亚洲有限公司
dBKL_'@@} absolute change 绝对数值变更
pPSmSWD? absolute expenditure 实际开支
Lj"@JF;c absolute guideline figure 绝对准则数字
t%$> absolute interest 绝对权益
]uN}n;`12 absolute order of discharge 绝对破产解除令
r%*,pN7O absolute profit margin 绝对利润幅度
uz6S7I absolute value 实值；绝对值
Tji G!W8 absolutely vested interest 绝对既得权益
bhqBFiuhH absorbed cost 已吸收成本；已分摊成本
|kPjjVGF{ absorption 吸收；分摊；合并
'% .:97 absorption rate 吸收率；摊配率；分摊率
b!C\J ACB Finance Limited 亚洲商业财务有限公司
K !c "g,S acceptable form of reciprocity 合理的互惠条件
rz %8V igb acceptable rate 适当利率；适当汇率
>YwvM=b"V acceptance agreement 承兑协议
zt cV[{[g acceptance for honour 参加承兑
a\60QlAk~ acceptor 承兑人；接受人；受票人
zO BLF|L= acceptor for honour 参加承兑人
+ML4.$lc^ accident insurance 意外保险
}w{ 6Ua Accident Insurance Association of Hong Kong 香港意外保险公会
F <K;tt accident insurance scheme 意外保险计划
cI~uI ' accident year basis 意外年度基准
z']TRjDbT accommodation 通融；贷款
4PtRTb0<i3 accommodation bill 通融票据；空头票据
0x&-/qce6W accommodation party 汇票代发人
5G!0Yy[' account balance 帐户余额；帐户结余
i ^SuVca account book 帐簿
TYv'#{ account collected in advance 预收款项
J?]wA1 account current book 往来帐簿
k1l\Rywp account of after-acquired property 事后取得的财产报告
kjVUG >e> account of defaulter 拖欠帐目
T I^W=5W@@ account payable 应付帐款
}^!8I7J. account payee only [A/C payee only] 只可转帐；存入收款人帐户
HjCWsQM account receivable 应收帐款
TR;" &'#k account receivable report 应收帐款报表
or~2r8 account statement 结单；帐单；会计财务报表
}HB>Zb5 account title 帐户名称；会计科目
3q'["SS accountant's report 会计师报告
*$K_Tii Accountant's Report Rules 会计师报告规则
h$p]M^Z7 accounting and auditing procedure 会计与审计程序；会计与核数程序
87; E#2 Accounting Arrangements 《会计安排》
T?vM\o%i3 accounting basis 会计基础
us j:I`> accounting by Official Receiver 破产管理署署长呈交的帐目
>Q5et1c Accounting Circular 《会计通告》
-| 0nZ accounting class 会计类别
B bU%p accounting date 记帐日期；会计结算日期
05o)Q &` accounting for money 款项核算
- BQoNEh Accounting Officer 会计主任
BC: d @
accounting period 会计报告期；会计期
7s8-Uwl< accounting policy 会计政策；会计方针
{ )V!wSi accounting practice 会计惯例
8DAHaS; accounting principle 会计准则
<v&L90+s\; accounting record 会计记录
HQtR;[1 accounting report 会计报告
52X[ { Accounting Services Branch [Treasury] 会计事务部〔库务署〕
BK$cN>J Accounting Society of China 中国会计学会
&B1j,$NRc accounting statement 会计报表
b# ~K> accounting system 会计制度；会计系统
Z^tTR]u\$ accounting transaction 会计事项；帐务交易
*Ubsa9'fS accounting treatment 会计处理
Y~E
8z accounting year 会计年度
WC& V9Yk accretion 增值；添加
<{ZDD]UGs0 accrual 应计项目；应累算数目
l tQo_k accrual basis 应计制；权责发生制
p.wed% O. accrual basis accounting 应计制会计；权责发生制会计
bwrM%B L accrue 应累算；应计
#)}K,FDd accrued benefit 应累算利益
m*bTELb accrued charges 应计费用
/ thFs4 accrued cumulative preference share dividend 应累算的累积优先股股息
1SAO6Wh accrued expenses 应累算费用
rra| }l4Y accrued interest payable 应付利息；应计未付利息
EM2=g9y accrued interest receivable 应收利息；应计未收利息
hn`yc7<}(u accrued right 累算权益
%mqep5n( accruing profit 应累算的利润
]>v C.iYp accumulated fiscal reserve 累积财政储备
`!,"">5 accumulated profit 累积利润；滚存溢利
%#go9H(K accumulated reserve 累积储备
_HMQx_e0YM accumulation of surplus income 累积收益盈余
FIMM\W
acquired assets 既得资产
+56N}MAs acquisition 收购；购置；取得
-!@]z2uU acquisition cost 购置成本
;$nCQ/ / acquisition expenses 购置费用
a/wg%cWG_ acquisition of 100% interest 收购全部股权
s9# WkDR acquisition of control 取得控制权
PHAM(iC&D acquisition of fixed assets 购置固定资产
Dj 9 v9 acquisition of shell “买壳”
1U)U {i7j acquisition price 收购价
h(~@
n d{ act of God 天灾
L m-f0\( acting partner 执事合伙人
dDu8n+(8 L active market 买卖活跃的市场；交投畅旺的市场；旺市
> J.q3 active partner 积极参与的合伙人
v( 0I Q active trading 交投活跃
'zJBp 9a% actual circulation 实际流通
:9H`O!VF actual cost 实际成本
!n`9V^` actual expenditure 实际开支；实际支出
7MbV|gM} actual income 实际入息；实际收入；实际收益
%LM2CgH
V actual market 现货市场
|*fi! nvk@ actual price 现货价；实际价格
dI(1L~ actual profit 实际利润
K#%@4]jO3 actual quotation 实盘；实际价位；实际报价
C.|.0^5 actual year basis 按实际年度计算
q1^bH 6*fl actuals 实货
&0*7]Wo* actuarial investigation 精算调查
]D.}
/g actuarial principle 精算原则
"lV bla4b
actuarial report 精算师报告
.u 3; Actuarial Society of Hong Kong 香港精算学会
2%?Kc]JY9 actuarial valuation 精算师估值
iFOa9!_0n actuary 精算师
awU! 3)B ad referendum agreement 暂定协议；有待覆核的协定
(^HU| ad valorem duty 从价税；按值征税
~XeWN^l(Ov ad valorem duty system 从价税制
<)$e*HrI ad valorem fee 从价费
XQ'$J_hC ad valorem tariff 从价关税
,Gi%D3lA additional allowance 额外免税额
([ jm=[E^ additional amount for unexpired risk 未过期风险的额外款额
< @S'vcO additional assessable profit 补加应评税利润
)H1\4LeP additional assessment 补加评税
rff_= (?i additional commitment 额外承担
:Z[|B(U additional commitment vote 额外承担拨款
h
wi!C} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#Zg pm"MW additional dependent parent allowance 供养父母额外免税额
] ."t additional provision 额外拨款
x ' v-]C(@ additional stamp duty 附加印花税
r9Vt}]$a G additional tax 补加税罚款；补加税款
[-0=ZKH? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
RRb>]oD adjudged bankrupt 被裁定破产
,. HS )<B adjudicated bankrupt 裁定破产人
|jI|} ,I adjudication fee 裁定费；评定印花税额手续费；评估契据费
gJ H^f3 adjudication of bankruptcy 裁定破产；宣告破产
79z/(T + adjudication of insolvency 裁定无力偿还债务
@ N@
!Q adjusted actual 经调整的实数；调整后的实数
yHo#v:>?p adjusted current assets 经调整的流动资产；调整后的流动资产
Eo`'6
3 adjusted figure 经调整的数字；调整后的数额
Bh UGMK adjusted liabilities 经调整的负债；调整后的负债
m0i,Zw{ eM adjusted loss 经调整的亏损；调整后的亏损
g [u*`]-;v adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
:bq$ { adjusted profit 经调整的利润；调整后的利润
*L&|4|BF2 adjusted surplus 经调整的盈余额；调整后的盈余额
r,<p#4(>_ adjusted value 经调整的价值；调整后的价值
W5uC5C*,l adjustment 调整；修订；理算〔保险〕
+<T361eyY adjustment centre 调剂中心
<CcSChCg adjustment lag 调整过程的时间差距；调整时差
hRQw] adjustment mechanism 调整机制
$ghlrV;:ct adjustment of loss 亏损调整
en"\2+{Cg adjustment process 调整过程；调整程序
}U^iVq* adjustment range 调整幅度
`.g'bZ<v/ administered exchange rate 受管制汇率
V
7oE\cxr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jA? 7>"| administration expenses 行政费用
vX?C9Fr 2 administration fee 手续费；行政费
d" =)=hm! administration in bankruptcy 破产管理
)GfL?'Z administration order 遗产管理令
nGM;|6x"8| administrator 管理人；遗产管理人
`i
vE: 3k administrator of the estate 遗产管理人
1j ]vJ4R_\ admission of debt 债项承认书
rMoz+{1A admission of proof 接纳债权证明
uovSe4q5q advance 放贷款项；垫付款项；预支款项；预付款项
* m8{yh advance account 暂支帐目；预付款帐户
s$ kvLy< advance compensation 预付补偿金
SN 4JX advance from shareholder 股东垫款
-C2[ZP- advance pending reimbursement 预支以待日后付还
sk5B} - advanced economy 先进经济体系
K1=j7 advancement 预付；预付财产
kp Rk.Q* advances warrant 垫款令
0Q~\1D 9g advancing 贷出
^)o#/"JA adverse balance 逆差
k]9y+WC2 adverse exchange 逆汇
o]eG+i6g] advertisement addressed to shareholders 在报章刊登的致股东通告
C {G;G@/7 advice for collection 托收通知书
Byh !Snoe advice of drawing 提款通知书；汇票通知书
5`6U:MDq advice of payment 付款通知
gL &)l!2Y Advisory Committee [Securities and Futures Commission]
b%h.>ij? 谘询委员会〔证券及期货事务监察委员会〕
B2:GGZ|jS Advisory Committee on Diversification 经济多元化谘询委员会
q26 qY5D affidavit 誓章；遗产申报誓章
GBTwQYF affidavit of no receipt 述明无收款的誓章
9aYVbq"" affiliate 联号；联营公司；附属公司
ck$> affiliated company 附属公司；联号；联营公司
: 7*9W|e
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H~?7 : K affordability 负担能力
5,BvT>zFY African Development Bank [AfDB] 非洲开发银行
KP`Pzx after-acquired property 事后取得的财产
<OrQbrWQa after-hours dealing 市后交易
h % 5keiA after-tax profit 税后盈利；税后利润；税后溢利
5S ) N&% agency agreement 代理协议
X aaR>HljJ agency expenses 代理机构的开支
Rw<O%i5/d agency fee 代理费
.7+"KP: Agency Law 《代理法》
, E8g~ZUY9 agent 代理人；承销人
xJin %:O agent of company 公司代理人
<r)5jf agent's fee 代理人费；经纪费
Zul@aS
! aggregate 总计；总数；总体数字
f jMm lp aggregate amount 总款额；总额
{*"\6 8e aggregate assets and liabilities 总体资产与负债
N"7BV aggregate at constant price 按固定价格计算的总体数字
(_Th4'(@Y aggregate demand 总需求
N+vsQ!Qz aggregate gross position 总持仓量
z2jS(N?J 1 aggregate limit 总限额
xx G>Leml aggregate of salaries tax 合计薪俸税
xg4wtfAbS aggregate performance 总体表现；总体业绩
)Wk&c8|y aggregate supply 总体供应
?weuq"*a aggregate surplus 总盈余
Of-8n- aggregate total 整体总额
EgRuB@lw76 aggregate value 总值；合计价值
Rsx?8Y ^5 aggregated basis 合计基准
8g?2( MT; aggregated net chargeable income 合计应课税入息实额
Y }h&dAr aggregation 合并计算；合计；总和
`,Fc271` aggregation of incomes of husband and wife 夫妇入息合并计算
/Ri- iC > aggregation of property 财产的总和
T#KVN{O agio 差价；贴水
~ymSsoD^ 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》
J&L#^f *d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
55Xf u/hQ 《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》
a_z f *; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3x=NSe|f 《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% T%6p_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(rQ)0g@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
` j'gt& agreement for a settlement 授产协议
id)J;!^;J agreement for assignment 转让协议
keJ-ohv) agreement for sale 售卖协议；买卖协议
,nWZJ&B agreement for sale and purchase 买卖协议
of'H]IZ agreement for the payment of interest 支付利息协议
U%K gLg# agreement for the repayment of money 还款协议
[4-u{Tu agreement of reinsurance 再保险协议
miV 8ja V Agricultural Bank of China 中国农业银行
!
QKec air passenger departure tax 飞机乘客离境税
L> rW S-
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Mn*5oH airport tax 机场税
uFG ;AY| alcohol duty 酒精税
0xV[C4E[6 alienation 让与；让渡；转让
LAGg(:3 f3 alimony 生活费；赡养费
b~?3HY:t~K All Ordinaries Index [AOI] 所有普通股指数
C9j5Pd5q1L all risks 全险；综合险
"uBr]N: All Sales Record for Stock Market 《股票市场成交报告》
6Z-[-0o+g Allied Capital Resources Limited 新联财务有限公司
\wp8 kSzC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
} 7i}dyQv} allocation letter 拨款信件
k~]\kv= allocation of fund 分配款项；预留款项
3 =_to7] allocation of profit 利润分配；溢利分配
[bEm D allocation warrant 拨款令
0C717 allotment 分配；配股
n*hRlL allotment notice 股份配售通知；配股通知
MNX -D0`g allotment of shares 股份分配
_:Ov-HIR allowable 可获宽免；免税的
CWkAc5 allowable business loss 可扣除的营业亏损
$oIGlKc:L allowable expenses 可扣税的支出
iJk/fvi allowance 免税额；津贴；备抵；准备金
! 6_tdZ allowance for debts 债项的免税额
zTze % allowance for depreciation by wear and tear 耗损折旧免税额
{/XU[rn allowance for funeral expenses 殡殓费的免税额
7mYBxE/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C7!=LiK} allowance for repairs and outgoings 修葺及支出方面的免税额
;_1 > nXh allowance to debtor 给债务人的津贴
o2^?D`Jr alteration of capital 资本更改
? e23[ alternate trustee 候补受托人
h}%yG{'/M= amalgamation 合并
; zfBe %Uf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a T=V/Xh}d ambit of charges 征税范围；收费范围
ScC!?rTW~7 amended valuation 经修订的估值
{\kDu#18Ld American Commodities Exchange 美国商品交易所
4OdK@+-8U American Express Bank Limited 美国运通银行
Ot3+<{ American Stock Exchange 美国证券交易所
O f{'A amortization 摊销
w&}UgtEm amount due from banks 存放银行同业的款项
kN* \yH| amount due from banks abroad 存放海外银行同业的款项
^j'vM\^`ml amount due from holding companies 控股公司欠款
ntF#x. 1Pm amount due from local banks 存放本港银行同业的款项
0.!Q 4bhD amount due to banks 银行同业的存款
gR {.0 e amount due to banks abroad 海外银行同业的存款
q?oJ=]m" amount due to holding companies 控股公司存款
g%d&>y?1r amount due to local banks 本港银行同业的存款
"Oy&6rrr amount due to outport banks 外埠银行同业的存款
l5_%Q+E_ amount for note issue 发行纸币的款额
G/8G`teAZ amount of bond 担保契据的款额
V__n9L /t amount of consideration 代价款额
wqp(E+& amount of contribution 供款数额
!n5s/"'H amount of indebtedness 负债款额
wq3 V&@. amount of principal of the loan 贷款本金额
0'Qo eFKG amount of rates chargeable 应征差饷数额
U=UnE"h amount of share capital 股本额
Xu\2 2/Co amount of sums assured 承保款额
LW P&Si*j amount of variation 变动幅度
q8vRUlf amount of vote 拨款数额
:=%`\\ amount payable 应付款额
XcQ' ( amount receivable 应收款额
!O#NP! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9rQpKq:#
E analysis 分析
5$f*fMd; ancillary risk 附属风险
_:9-x;0H2 annual account 周年帐目；周年帐目报表；年度决算；年结
"zN]gz=OV> annual accounting date 年结日期
)IZ~!N| -w annual allowance 每年免税额；年积金；年度津贴；年津
vM2\tL@" annual balance 年度余额
J Y@x.?N5$ annual disposable income 每年可动用收入
s)|l -I annual estimates 周年预算
O: G-I$F| annual fee 年费
{~:F1J~= annual general meeting 周年大会
VUGVIy. annual growth rate 年增率；每年增长率
m H09*
Z annual long-term supplement 长期个案每年补助金
%D}]Z=gp annual pensionable emolument 可供计算退休金的年薪
g,cl|]/\d annual report 年报
h3:dO|Z Annual Report on the Consumer Price Index 《消费物价指数年报》
!P b39[f annual return 周年报表；周年申报表；每年报税表格
'D;'Pr] Annual Return Rules 《周年报表规则》
y-CVyl annual review of consumer prices 每年消费物价回顾
9S[Tan| annual roll-forward basis 逐年延展方式
;/-#oW@gQ annual salary 年薪
`F1 ( v annual statement 年度报表；年度决算表
kzb1iBe 6m Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
iG;GAw |E annuitant 年金受益人
Xa32p_|5~ annuity 年金
j!<R Y>u annuity contract 年金合约
^aO\WKkA annuity on human life 人寿年金
IK^ jz x antecedent debt 先前的债项
18U
CZ;)> ante-dated cheque 倒填日期支票
O}_Z"y anticipated expenditure 预期开支
>|So`C3:e anticipated net profit 预期纯利
nLjo3yvV.. anticipated revenue 预期收入
h |Uy!?l
anti-inflation measure 反通货膨胀措施
K-*q3oh
G anti-inflationary stance 反通货膨胀立场
u.sn"G-c apparent deficit 表面赤字
6~v| pA jY apparent financial solvency 表面偿债能力
/>9?/&N6" apparent partner 表面合伙人
(Dx]!FFz application for personal assessment 个人入息课税申请书
G|Y9F|.! application of fund 资金应用
nANoy6z: application to release as liquidator and to destruct the books of accounts and documents
qjp<_aw 申请免除清盘人职务及毁灭帐簿与文件
*n %J#[e( appointed actuary 委任精算师
P9D'L{yS/x appointed auditor 委任核数师；委任审计师
Wc)f:]7 appointed trustee 委任的受托人
+Ss|4O}' appointer 委任人
W:16qbK apportioned pro rata 按比例分摊
u)fmXoQ apportionment 分配；分摊
K
r&HT,>B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i3} ^j?jA2 apportionment formula 分摊方程式
ul$YV9 [\ apportionment of estate duty 遗产税的分摊
,fwN_+5 appraisal 估价；评估
? pv}~> appreciable growth 可观增长
O{9h'JU appreciable impact 显着影响
V OViOD appreciable increase 可观增长
fw1 g;;E appreciation 增值；升值
)d6Ya1vJH appreciation against other currencies 相对其他货币升值
PDcZno? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
K}U}h>N appreciation tax 增值税
bh1WD _ appropriation 拨款；拨用；拨付
W@x
UR-}51 appropriation account 拨款帐目
V/G'{ q Appropriation Bill 拨款法案
nEM>*;iE appropriation-in-aid system 补助拨款办法
vWwnC)5 approved assets 核准资产
a|im DY_-j approved basket stock 认可一篮子证券
@E$Pjd B5M approved budget 核准预算
AhARBgf< approved charitable donation 认可慈善捐款
q e:,%a-9 approved charitable institution 认可慈善机构
mS zBNvc i approved currency 核准货币；认可货币
f9g#pyH4 approved estimates 核准预算
vO2 o/
approved estimates of expenditure 核准开支预算
?q <"!U|e approved overseas insurer 核准海外保险人
A8R}W= approved overseas trust company 核准海外信托公司
QMfa~TH#p approved pooled investment fund 核准汇集投资基金
[S/]Vk|4 approved provident fund scheme 认可公积金计划
]64mSB approved provision 核准拨款
*_ z5Pa`A approved redeemable share 核准可赎回股份
NVMhbpX6 approved regional stock 认可地区性证券
Z?5kO-[ approved retirement scheme 认可退休金计划
\S@;>A<J approved subordinated loan 核准附属贷款
'%`W y@ arbitrage 套戥；套汇；套利
D/Y .'P:j arbitrageur 套戥者；套汇者
.sA?}H#wb arbitrary amount 临时款项
#<bt}Th t arrangement 措施；安排；协定
@hiwq 7[j arrears 欠款
<;.Zms${@ arrears of pay 欠付薪酬
N}>XBZy arrears of revenue 逾期未收税款；逾期未收的帐项
mlY0G w_e articles of association 组织章程；组织细则；组织章程细则
@l^=&53T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u5 EHzoq ascertainment of profit 确定利润
0*"auGuX "Asia Clear" “亚洲结算系统”
5eO`u8M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bO: Ei Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Yo
c N@s Asian Development Fund [ADF] 亚洲发展基金
#s1O(rLRl Asian dollar bond 亚洲美元债券
vvLm9Tw Asian dollar market 亚洲美元市场
"| <\\HR Asian dollar rate 亚洲美元利率
_gB `;zo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ubIGs| p2c Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Cd#>,,\z asked price 沽盘；喊价；索价；卖方报价
1@kPl[`p' assessable income 应评税入息
z.: { assessable loss 应评税亏损
JI}(R4uV assessable profit 应评税利润
Wr 7 ^ assessable value 应评税值
a'ViyTBo assessed profit 估定利润
F
t% f"Z assessed value 经评估价值
! p1OBS| assessment 评税；评定；估价；评税单
Gv}*T w $ assessment number 评税编号；估价编号
Pt?]JJxl- assessment of additional tax 补加税评税
8| zR8L assessment of performance 业绩评估；实绩评价
;5A&[]@^^@ Assessor 评税主任
a2*WZc` asset price bubbles 资产价格泡沫
{hX. R asset-backed securities 具资产保证的证券
dx@# 6Fhy assets accretion 资产增值
t#~r '5va assets and liabilities 资产与负债
nv(Pwb3B assets betterment statement 资产递增表；资产改进表
N
G1]!Vz5 assets lending 实物放款；有抵押贷款
dfe 9)m> assets of the company passing on the death 死者去世时转移的公司资产
hq/\'Z&!+P assets pledged as security for liabilities 用作负债抵押的资产
glh2CRUj assets portfolio 资产投资组合
"';'*x assets price 资产价格
zqqpBwk# assets quality 资产质素
j[yGfDb assets realization 资产变现
A8hj"V47 assets refinancing arrangement 资产再集资安排
]?xF'3# assets securitization 资产证券化
viAvD6e assets situated outside Hong Kong 在香港以外地方的资产
N7*JL2Rn q assets stripping 削减资产；拆卖资产
]YZ+/:#U7 assets value 资产值
_tL*sA>[~) assignee 承让人
Wy,DA^\ef assignment 转让；转让书；转让契
"TKf" zc assignment of interest 权益转让
2s;/*<WM assignment of letters patent and trade mark 专利证书及商标转让
I~MBR2$9 assignment of property 物业转让；物业转让书
yE-&TW_q:> assignment right 转让权
J1Mm,LTO assignor 转让人
jcN84AaRFI associate 有联系的人；有关连人士；相联者；合伙人；联系人
MwL'
H< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*J?QXsg associate member 附属会员
mUzNrkG(G associated body corporate 相联法人团体
7[QU
*1bk associated company 相联公司；联属公司
l2=.;7 IV associated corporation 相联法团
3~BL!e, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}#q9>gx 公认会计师公会〔英国〕
*8U+2zgfC Association of Futures Exchange Brokers 香港期货经纪协会
b/ 'fC%o, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t/_w} association of underwriters 承保人组织
-c%G lpZw assumption of control 接管
<dDGV>n4;
assurance 担保；保险；转易；转易书
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O9q$-8! assurance of interest 权益的转易
OibW8A4Z1 at 19XX price 按一九ＸＸ年价格计算
, Z#t -? at a discount 按赔价计算；按贴水价格计算；打折扣
\*!?\Ko`W at a premium 按溢价计算；按升水价格计算
,>2ijk# at call 通知付款；按通知
EKk~~PhW 8 at constant market price 按固定市价计算
{.z2n>1J{T at constant price 按固定价格计算
AShJt xxa at cost 按成本计算
,m!j2H }8 at current market price 按当时市价计算；按现时市价计算
R* E/E at current price 按当时价格计算；按现时价格计算
H]Q Z4( at factor cost 按要素成本计算；按生产要素成本计算
9IMtqL& at money-of-the-day price 按付款当日价格计算
6
EE 7<& at or better 按指定或较佳价位〔买卖指令〕
[Z l at par 按面值计算；平价
Et%s,zeA{2 at sight 见票即付
x' ; 6 at the close 按收市盘
<[?oP[ j at the opening 按开市盘
9C$b^wHd attestation 见证；见证条款
8=T;R&U ^M at-the-money option 平价期权
pQ*9)C attorney 受权人；受托代表人
xg'z_W attornment 新拥有人承认书
ME1lQ7E4B attributable profit 可归属利润
"4H&wHhT! attributable share value 可归属股份价值
e\ k=T} Auckland Stock Exchange 奥克兰证券交易所
7<AHQ<#@ auction 拍卖
C !B2 .:ja auctioneer 拍卖商
-Uq I=# audit 审计；核数
+e%9P%[+ Audit Commission 审计署
Tm_AoZH Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U{RW=sYB~9 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
R(=Lhz6R4 audit review 帐目审查
b3MgJT"mN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,`G8U / audited account 审计帐目；经审计的帐目
VCcLS3 audited annual account 经审计的周年帐目
i15uHl audited balance sheet 经审计的资产负债表
7NMQUN7k ' auditor 核数师；核数主任；审计师
g[44YrRD auditor's certificate 核数师证明书；审计师证明书
kG
& .| auditor's report 核数师报告；审计师报告
kW4/0PD Aussie bond 澳元债券
X(?.*m@+TB austerity budget 紧缩预算
d[w 'j/{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B1JdkL 3h Australia All Ordinaries Index 澳洲所有普通股票指数
0lF[N.!\9 Australian Dollar [AUD] 澳元
5 r"`c Australian Options Market 澳大利亚期权市场
0MF[e3)a Australian Securities Commission 澳洲证券事务监察委员会
.Hl]xI$;+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-B9C2 Australian Stock Exchange 澳大利亚证券交易所
m gL~ $ Austrian Schilling [ATS] 奥地利先令
R? ( 0 :f authentication 认证；鉴证
(i1FMd}G authority to purchase 委托购买证；委购书
1@P/h#_Vr authorization 认可；核准；授权；授权书
5 1@V""m authorization by direction 指示授权
|J'@-*5?[8 authorization by instruction 指令授权
0V"r$7(} authorization by warrant 令状授权
>1,.4)k%K authorization of unit trust 单位信托的认可
XN5EZ# authorized agent 指定代理人
8*H-</ = authorized capital 法定资本
vm v k authorized clerk 出市员
BP,"vq $'+ authorized dealer 认可交易商
V2,54YE authorized financial institution 认可财务机构
U voX\ authorized fund 认可基金
I0(BKMp& authorized fund house 获授权的基金公司；认可基金公司
(8qMF{ authorized institution 认可机构
5 C ueD] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yN5 g]U. Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4cRF3$a md authorized insurer 获授权保险人；获认可承保人
$}jp=?,t authorized investment 特准投资项目
JWr:/? authorized person 获授权人
bA@!0, m authorized representative 获授权代表
>t)vQ&:;u authorized share capital 法定股本
U >IllNd
automated quotation system 自动报价系统
!Sy._NE`z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_Buwz_[& 自动交易系统〔香港期货交易所有限公司〕
\acJ9N automatic adjustment mechanism 自动调整机制
*$Z}v&-0k automatic adjustment system 自动调整系统
<h4"^9 hL Automatic Clearing House 自动票据交换所
$]%;u: Sa automatic exchange rates accumulation system 自动化汇率累集系统
4v T!x n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8s/gjEwA automatic teller machine [ATM] 自动柜员机
r )ZUeHt}w autopay 自动转帐
}Xr-xh \v available assets 可用资产
w0)V3 available fiscal reserve 现存财政储备
4[
M!x available profit 可用利润
{2vk< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lTv I;zy average 平均；平均数；海损
6b~Zv$5^Y- average basic salary 平均基本薪金
]{{A/ j\ average consumer expenditure 平均消费开支；一般消费开支
N#Y%+ 1 average cost 平均成本
h=.|! u average cost of land production 增辟土地平均成本
nW3 -)Q89 average daily turnover 平均每日成交额
yMq&9R9F average daily wage rate 平均每日工资率
UQ:H3 average expenditure pattern 平均开支模式
.mn`/4 average growth rate 平均增长率
NKvBNf|D average net fixed assets 固定资产平均净值
dFS>uIT7X average of relatives 相对价格平均数
+(x^5~ QX average price 平均价格
O%H_._#N` average propensity to consume 平均消费倾向；一般消费倾向
l9lBhltOH average propensity to save 平均储蓄倾向；一般储蓄倾向
1 "?KQU average rate 平均率
x9Fga _ average revenue 平均收入；平均收益
g34<0%6jd average stock 平均库存；平均存货
K]Q#B|_T average yearly rent 平均年租
l~;H~h!h/ avoidance of double taxation 避免双重课税
];Z)=y,vM avoidance of tax 避税
