A:
JLZ[sWP=' A share Ａ股；甲类股份
Vd' KN2Jm abatement of tax 减税；减扣免税额
pO;BX5(x ABN AMRO Bank N.V. 荷兰银行
L &i _ above-the-line expenditure 线上项目支出；经常预算支出
t]j4PNzn above-the-line receipt 线上项目收入；经常预算收入
S!u`V3-s ABSA Asia Limited 南非联合亚洲有限公司
K y qFeR absolute change 绝对数值变更
+&T;jad2 absolute expenditure 实际开支
EK-Qa<[| absolute guideline figure 绝对准则数字
W/U_: ^[- absolute interest 绝对权益
+Y:L 4` absolute order of discharge 绝对破产解除令
d+6 by,' absolute profit margin 绝对利润幅度
$c WO`\XM absolute value 实值；绝对值
~(| ~Ze> absolutely vested interest 绝对既得权益
XO=UKk+EK absorbed cost 已吸收成本；已分摊成本
R
m{\ R absorption 吸收；分摊；合并
@rTAbEk{U absorption rate 吸收率；摊配率；分摊率
@\!9dK-W ACB Finance Limited 亚洲商业财务有限公司
icX$<lD acceptable form of reciprocity 合理的互惠条件
6L2Si4OGjG acceptable rate 适当利率；适当汇率
vfh0aW-O acceptance agreement 承兑协议
K]b_JDEk acceptance for honour 参加承兑
a zUEp8`| acceptor 承兑人；接受人；受票人
R ilr)$ acceptor for honour 参加承兑人
zeXMi:X accident insurance 意外保险
~4{E0om@ Accident Insurance Association of Hong Kong 香港意外保险公会
LGOeBEAMV^ accident insurance scheme 意外保险计划
T}?vp~./ accident year basis 意外年度基准
w'Kc#2 accommodation 通融；贷款
ddR_+B*H accommodation bill 通融票据；空头票据
w84
] s%y accommodation party 汇票代发人
Mohy;#8Wk account balance 帐户余额；帐户结余
e'
`xU account book 帐簿
d^&F%)AT account collected in advance 预收款项
$S"QyAH~-a account current book 往来帐簿
Vs)%*1>< account of after-acquired property 事后取得的财产报告
UacGq, account of defaulter 拖欠帐目
ATeXOe account payable 应付帐款
W[dMf!( account payee only [A/C payee only] 只可转帐；存入收款人帐户
A5lP%&tu( account receivable 应收帐款
3,snx4q
( account receivable report 应收帐款报表
pY3N7&m\: account statement 结单；帐单；会计财务报表
Ozygr?*X account title 帐户名称；会计科目
~o kIiC]# accountant's report 会计师报告
bi fi02 Accountant's Report Rules 会计师报告规则
G]Jchg < accounting and auditing procedure 会计与审计程序；会计与核数程序
8\M%\]_ Accounting Arrangements 《会计安排》
$jd >=TU| accounting basis 会计基础
^GXy:S$ accounting by Official Receiver 破产管理署署长呈交的帐目
^jO$nP Dd Accounting Circular 《会计通告》
$ljgFmR_ accounting class 会计类别
?|i6]y=D accounting date 记帐日期；会计结算日期
/f_c?| accounting for money 款项核算
J.`z;0]op Accounting Officer 会计主任
KAR XC,z accounting period 会计报告期；会计期
~dIb>[7wy accounting policy 会计政策；会计方针
(okCZ-_Jn accounting practice 会计惯例
MuQBn7F{c accounting principle 会计准则
E0 nR Vg accounting record 会计记录
V/0?0VKG accounting report 会计报告
IH$R X GL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y:nF.An3 Accounting Society of China 中国会计学会
=jik33QV< accounting statement 会计报表
q4k )E accounting system 会计制度；会计系统
]~,V(K accounting transaction 会计事项；帐务交易
mErXdb|L accounting treatment 会计处理
"EoC7
1 accounting year 会计年度
~u rV`J accretion 增值；添加
:'OCQ.[{s accrual 应计项目；应累算数目
gyW*-:C accrual basis 应计制；权责发生制
@17hB h accrual basis accounting 应计制会计；权责发生制会计
q2I;Ly\3o accrue 应累算；应计
)P^5L<q>| accrued benefit 应累算利益
( 8!#<$ accrued charges 应计费用
iL-I#"qT, accrued cumulative preference share dividend 应累算的累积优先股股息
e JMD8# accrued expenses 应累算费用
E)Z$7;N0x accrued interest payable 应付利息；应计未付利息
~&/|J )} accrued interest receivable 应收利息；应计未收利息
26fm }QV accrued right 累算权益
Fr%LV#Q accruing profit 应累算的利润
&`a$n2ycy accumulated fiscal reserve 累积财政储备
w8t,?dY accumulated profit 累积利润；滚存溢利
LzE AA{ accumulated reserve 累积储备
lu^ c^ p; accumulation of surplus income 累积收益盈余
{&Kq/sRz acquired assets 既得资产
5 zlgmCGow acquisition 收购；购置；取得
guC/eSxv acquisition cost 购置成本
9T47U; _) acquisition expenses 购置费用
4#5w^ acquisition of 100% interest 收购全部股权
n9;+RhxA acquisition of control 取得控制权
UarU.~Uqi acquisition of fixed assets 购置固定资产
^n@. acquisition of shell “买壳”
p}K Z#"Q acquisition price 收购价
eSynw$F2N act of God 天灾
A e,-. xJ acting partner 执事合伙人
&b x;GG\<4 active market 买卖活跃的市场；交投畅旺的市场；旺市
8wz4KG3SK active partner 积极参与的合伙人
%h** L'~`` active trading 交投活跃
n: ?fv=9n actual circulation 实际流通
^4Lk KYMS actual cost 实际成本
F|*{Ma actual expenditure 实际开支；实际支出
d {.cIv actual income 实际入息；实际收入；实际收益
Q6y 883>9 actual market 现货市场
c7j^O P actual price 现货价；实际价格
B oB2q( actual profit 实际利润
D[)")xiG actual quotation 实盘；实际价位；实际报价
&*
4uji actual year basis 按实际年度计算
&XosDt actuals 实货
b#-5b%ON actuarial investigation 精算调查
pti`q ) actuarial principle 精算原则
9i)E<.6 actuarial report 精算师报告
LxkT oO{ Actuarial Society of Hong Kong 香港精算学会
XD`QU m actuarial valuation 精算师估值
4BG6 C'`% actuary 精算师
UA[2R1}d ad referendum agreement 暂定协议；有待覆核的协定
,\;;1Kq ad valorem duty 从价税；按值征税
'Y+AU#1~H ad valorem duty system 从价税制
?lv{;4 BC ad valorem fee 从价费
&\] [:kG; ad valorem tariff 从价关税
9?r|Y@xh ] additional allowance 额外免税额
~UjFL~K} additional amount for unexpired risk 未过期风险的额外款额
I)ub='+&; additional assessable profit 补加应评税利润
wVBY^TE additional assessment 补加评税
w>T1 D additional commitment 额外承担
~R.8r-kD` additional commitment vote 额外承担拨款
B&0^3iKFi additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b .k
J&c additional dependent parent allowance 供养父母额外免税额
C~vU additional provision 额外拨款
p ez^]I additional stamp duty 附加印花税
%3'4QmpR additional tax 补加税罚款；补加税款
C
#ng`7 q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
S .rT5A[ adjudged bankrupt 被裁定破产
kZ+nL)YQ# adjudicated bankrupt 裁定破产人
^ RG6h adjudication fee 裁定费；评定印花税额手续费；评估契据费
: j&M&+ adjudication of bankruptcy 裁定破产；宣告破产
"U34D1I )# adjudication of insolvency 裁定无力偿还债务
}N5>^y adjusted actual 经调整的实数；调整后的实数
4NL Tt K adjusted current assets 经调整的流动资产；调整后的流动资产
"G P!]3t adjusted figure 经调整的数字；调整后的数额
irCS}Dbw adjusted liabilities 经调整的负债；调整后的负债
euM7>
$` adjusted loss 经调整的亏损；调整后的亏损
$}<+~JpGfP adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
wJJ4F$"b adjusted profit 经调整的利润；调整后的利润
BQv+9(:fQB adjusted surplus 经调整的盈余额；调整后的盈余额
FG7}MUu adjusted value 经调整的价值；调整后的价值
|,bsMJh0 adjustment 调整；修订；理算〔保险〕
]]$s"F< adjustment centre 调剂中心
*L8Pj`zR adjustment lag 调整过程的时间差距；调整时差
Q44Pg$jp adjustment mechanism 调整机制
ks7g*; 3{@ adjustment of loss 亏损调整
38! $9) adjustment process 调整过程；调整程序
k,M%/AXd adjustment range 调整幅度
693J?Yah[ administered exchange rate 受管制汇率
I#Ay)+ D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B:5( sK administration expenses 行政费用
w!)B\l^+c administration fee 手续费；行政费
:(?joLA administration in bankruptcy 破产管理
S#qd#Zk|Y administration order 遗产管理令
c&2Zj M administrator 管理人；遗产管理人
/ Dj6Bj
} administrator of the estate 遗产管理人
/hf}f=7kH admission of debt 债项承认书
,v:m admission of proof 接纳债权证明
,FX;-nP % advance 放贷款项；垫付款项；预支款项；预付款项
DF'-dh</* advance account 暂支帐目；预付款帐户
$b\`N2J-_ advance compensation 预付补偿金
V'~] b~R advance from shareholder 股东垫款
F"j0;}+N advance pending reimbursement 预支以待日后付还
l2>G +t (, advanced economy 先进经济体系
^8aj\xe( advancement 预付；预付财产
u&`7 C advances warrant 垫款令
Mjq1qEi"B advancing 贷出
7f#[+i adverse balance 逆差
0\%/: 2 adverse exchange 逆汇
A] pLq` advertisement addressed to shareholders 在报章刊登的致股东通告
=?T\zLN= advice for collection 托收通知书
elb|=J`M0 advice of drawing 提款通知书；汇票通知书
8 s!0Z1Roc advice of payment 付款通知
]y@8mb& Advisory Committee [Securities and Futures Commission]
K8doYN 谘询委员会〔证券及期货事务监察委员会〕
n'0^l?V Advisory Committee on Diversification 经济多元化谘询委员会
4)+MvKxjS affidavit 誓章；遗产申报誓章
c|u{(E58 affidavit of no receipt 述明无收款的誓章
xf<D5 olZ affiliate 联号；联营公司；附属公司
aM?Xi6
U5 affiliated company 附属公司；联号；联营公司
g5R2a7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"JAYTatO7H affordability 负担能力
/HgdTyR) African Development Bank [AfDB] 非洲开发银行
Adgh :'h after-acquired property 事后取得的财产
33|>u+ after-hours dealing 市后交易
OBi9aFoQ after-tax profit 税后盈利；税后利润；税后溢利
_)Q) tOW agency agreement 代理协议
( =0W[@ k agency expenses 代理机构的开支
2}>jq8Y47 agency fee 代理费
rH8^Fl&jT Agency Law 《代理法》
`GS!$9j agent 代理人；承销人
mJR vC% agent of company 公司代理人
,rc5r3 agent's fee 代理人费；经纪费
y.2_5&e/ aggregate 总计；总数；总体数字
+:?-Xd :p aggregate amount 总款额；总额
8I$B^,N aggregate assets and liabilities 总体资产与负债
*W,"UL6U8y aggregate at constant price 按固定价格计算的总体数字
E~ _2Jf\U aggregate demand 总需求
)6iY9[@tN aggregate gross position 总持仓量
q17c)]<" aggregate limit 总限额
{&8-OoH ~ aggregate of salaries tax 合计薪俸税
_KC)f'Cx aggregate performance 总体表现；总体业绩
Oga0CR_ aggregate supply 总体供应
}9t$Cs% aggregate surplus 总盈余
I Bb3A aggregate total 整体总额
(%"M% Qko aggregate value 总值；合计价值
P0S ;aE aggregated basis 合计基准
UvRa7[<y%% aggregated net chargeable income 合计应课税入息实额
9k L'"0c aggregation 合并计算；合计；总和
Ra<mdteZT aggregation of incomes of husband and wife 夫妇入息合并计算
9r@r\- aggregation of property 财产的总和
:pcK ww|V agio 差价；贴水
/E$"\md 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》
jFpXTy[> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6UR.,*f= 《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》
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4 ^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
aM5zYj`pW 《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》
~PP*k QZlJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T{d 7,.: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$-YS\R\9x agreement for a settlement 授产协议
+Sv`23G@ agreement for assignment 转让协议
P!:Y<p{=> agreement for sale 售卖协议；买卖协议
` %p}.X agreement for sale and purchase 买卖协议
_H>ABo agreement for the payment of interest 支付利息协议
L B1 ui agreement for the repayment of money 还款协议
RS!~5nk 5 agreement of reinsurance 再保险协议
#>GUfhou) Agricultural Bank of China 中国农业银行
Bu">)AnN air passenger departure tax 飞机乘客离境税
T!eeMsI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D`0II= airport tax 机场税
5c($3Pno= alcohol duty 酒精税
q3JoU/Sf alienation 让与；让渡；转让
EC$wi| i alimony 生活费；赡养费
bVSa}&*k M All Ordinaries Index [AOI] 所有普通股指数
x0@J~
_0 all risks 全险；综合险
ZdeRLX All Sales Record for Stock Market 《股票市场成交报告》
j':Ybr>BR Allied Capital Resources Limited 新联财务有限公司
S* Un$ngAh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
yd[}? allocation letter 拨款信件
D{I^_ ~-\5 allocation of fund 分配款项；预留款项
lidzs<W-fW allocation of profit 利润分配；溢利分配
RxU6 .5N allocation warrant 拨款令
YFOSv]w allotment 分配；配股
iJIPH>UMX allotment notice 股份配售通知；配股通知
!/ TeTm o allotment of shares 股份分配
q0{KYW Ovk allowable 可获宽免；免税的
rcMV YSj0 allowable business loss 可扣除的营业亏损
1i4KZ"A5+ allowable expenses 可扣税的支出
0vNEl3f'O allowance 免税额；津贴；备抵；准备金
96T.xT>& allowance for debts 债项的免税额
HE(|x 1C)j allowance for depreciation by wear and tear 耗损折旧免税额
dN\Byl(6 allowance for funeral expenses 殡殓费的免税额
P;bl+a'gu allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4_ 3Jpz* allowance for repairs and outgoings 修葺及支出方面的免税额
v>YdPQ ky allowance to debtor 给债务人的津贴
{\j h? P| alteration of capital 资本更改
-q|K\>tgU alternate trustee 候补受托人
Fx 2
KRxk amalgamation 合并
CdlE"Ye ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"{105&c\ ambit of charges 征税范围；收费范围
gN$.2+: amended valuation 经修订的估值
>Jt,TMMlt American Commodities Exchange 美国商品交易所
]WR+>)ERb American Express Bank Limited 美国运通银行
/cF
6{0XS9 American Stock Exchange 美国证券交易所
{ER!
0w/ amortization 摊销
S Y>i@s+ML amount due from banks 存放银行同业的款项
KhAj`vOzK amount due from banks abroad 存放海外银行同业的款项
J?Brn f. amount due from holding companies 控股公司欠款
/c' 3I
amount due from local banks 存放本港银行同业的款项
wO&`3Q3~$ amount due to banks 银行同业的存款
^_#0\f amount due to banks abroad 海外银行同业的存款
\k / N/&; amount due to holding companies 控股公司存款
oh:q: St amount due to local banks 本港银行同业的存款
XW V) amount due to outport banks 外埠银行同业的存款
!ccKbw)J# amount for note issue 发行纸币的款额
Re-~C[z wT amount of bond 担保契据的款额
SkBa- *MC amount of consideration 代价款额
*T$o" *} amount of contribution 供款数额
nx`!BNL'V amount of indebtedness 负债款额
]#P9.c_} amount of principal of the loan 贷款本金额
o0^..f amount of rates chargeable 应征差饷数额
, $EM3 amount of share capital 股本额
>[B}eS> amount of sums assured 承保款额
ZQ9!k*
^ amount of variation 变动幅度
V|KYkEl
r1 amount of vote 拨款数额
'; ,DgR;' amount payable 应付款额
ne] |\] amount receivable 应收款额
n3t1'_/TU} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`G&W%CHB analysis 分析
Q(
.d!CQ> ancillary risk 附属风险
2Un ~ Iy annual account 周年帐目；周年帐目报表；年度决算；年结
1OK, r` annual accounting date 年结日期
."Wdp f`~ annual allowance 每年免税额；年积金；年度津贴；年津
Da*=uW9 annual balance 年度余额
/2pf*\u annual disposable income 每年可动用收入
E</Um M+ R annual estimates 周年预算
(m80is l annual fee 年费
|>@Gb gw^M annual general meeting 周年大会
CwZ+P n0 annual growth rate 年增率；每年增长率
2%U) y;$m2 annual long-term supplement 长期个案每年补助金
(M5w:qbR annual pensionable emolument 可供计算退休金的年薪
,IoPK!5xy annual report 年报
Q* }#?g Annual Report on the Consumer Price Index 《消费物价指数年报》
P1)f-: ; annual return 周年报表；周年申报表；每年报税表格
W#87T_7T[ Annual Return Rules 《周年报表规则》
ac"Pn?
q annual review of consumer prices 每年消费物价回顾
VXXo\LQUU annual roll-forward basis 逐年延展方式
l|z
'Lwwm5 annual salary 年薪
?9xaBWf annual statement 年度报表；年度决算表
?F]Yebp^ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
/=I&-g xC annuitant 年金受益人
90L, . annuity 年金
L9nv05B annuity contract 年金合约
["|AD,$% annuity on human life 人寿年金
&54fFyJF antecedent debt 先前的债项
w|:UTJ>@ ante-dated cheque 倒填日期支票
opxVxjTT# anticipated expenditure 预期开支
S%gb1's anticipated net profit 预期纯利
5_Yl!= anticipated revenue 预期收入
2*Hw6@J j anti-inflation measure 反通货膨胀措施
Dw{rjK\TT' anti-inflationary stance 反通货膨胀立场
xO)vn\uJ apparent deficit 表面赤字
c;c'E&9P] apparent financial solvency 表面偿债能力
R+k-mbvnt apparent partner 表面合伙人
vKN"o* q application for personal assessment 个人入息课税申请书
3-#|6khqt application of fund 资金应用
O9*cV3}H application to release as liquidator and to destruct the books of accounts and documents
gXN#<g,:^ 申请免除清盘人职务及毁灭帐簿与文件
]Aap4+s appointed actuary 委任精算师
E ;$)Oz appointed auditor 委任核数师；委任审计师
>y)(M(o appointed trustee 委任的受托人
Ug0 2G appointer 委任人
c=]qUhnH apportioned pro rata 按比例分摊
w6DK&@w`'/ apportionment 分配；分摊
y%)5r}S^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.4Ob?ZS( apportionment formula 分摊方程式
>ch{u{i6 apportionment of estate duty 遗产税的分摊
v9R#=m/= appraisal 估价；评估
Fq/?0B8 appreciable growth 可观增长
wEL$QOu$ appreciable impact 显着影响
RB<LZHZ I appreciable increase 可观增长
`l,=iy$ appreciation 增值；升值
@Aa$k:_ appreciation against other currencies 相对其他货币升值
!]1X0wo\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k_%2O k appreciation tax 增值税
k%-_z}:3V appropriation 拨款；拨用；拨付
TJFxo?
gC" appropriation account 拨款帐目
le*mr0a Appropriation Bill 拨款法案
uU (G &:@ appropriation-in-aid system 补助拨款办法
4q#6.E;yy approved assets 核准资产
6Ug( J$Ouh approved basket stock 认可一篮子证券
s\Q hCS approved budget 核准预算
Li~(kw3 approved charitable donation 认可慈善捐款
lxoc.KDtR approved charitable institution 认可慈善机构
cAq>|^f0a approved currency 核准货币；认可货币
2G OQ| Z approved estimates 核准预算
&09z`* , approved estimates of expenditure 核准开支预算
}@MOkj approved overseas insurer 核准海外保险人
>!O3 jb k approved overseas trust company 核准海外信托公司
Nf8."EDUW approved pooled investment fund 核准汇集投资基金
YSwAu,$jf approved provident fund scheme 认可公积金计划
!Cxo4Twg approved provision 核准拨款
wHm{4 approved redeemable share 核准可赎回股份
(\m4o
approved regional stock 认可地区性证券
jv7-i'I@ approved retirement scheme 认可退休金计划
{[WEA^C~Q approved subordinated loan 核准附属贷款
hZ|*=/3k arbitrage 套戥；套汇；套利
eq.K77El{J arbitrageur 套戥者；套汇者
d%_v
eVIe arbitrary amount 临时款项
]. 53t"* arrangement 措施；安排；协定
(pM5B8 U arrears 欠款
UMR0S5`} arrears of pay 欠付薪酬
>m='#x0>Y arrears of revenue 逾期未收税款；逾期未收的帐项
?8[,0l:| articles of association 组织章程；组织细则；组织章程细则
`s#0/t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
jn vJ`7zFP ascertainment of profit 确定利润
v#*9rNEj 0 "Asia Clear" “亚洲结算系统”
lJ.:5$2H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'Lu7cb^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<>/0 ;J1< Asian Development Fund [ADF] 亚洲发展基金
PD$XLZ Asian dollar bond 亚洲美元债券
@
hH;d\W# Asian dollar market 亚洲美元市场
2[f8"'lUQ Asian dollar rate 亚洲美元利率
?dMyhU} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
z{:T ~s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P#-9{T asked price 沽盘；喊价；索价；卖方报价
y<mmv~= assessable income 应评税入息
$ ;NxO0$ assessable loss 应评税亏损
-q1vB8gjj assessable profit 应评税利润
B:S/
?v assessable value 应评税值
[1Pw2MC< assessed profit 估定利润
OAPR wOQ^= assessed value 经评估价值
(sLFJ
a6e assessment 评税；评定；估价；评税单
V`xZ4 i%L assessment number 评税编号；估价编号
^@?-YWt assessment of additional tax 补加税评税
n'R9SnW assessment of performance 业绩评估；实绩评价
>qh8em Assessor 评税主任
\jL n5$OW asset price bubbles 资产价格泡沫
0S8v41i6 asset-backed securities 具资产保证的证券
]la8MaZ< assets accretion 资产增值
v0euvs assets and liabilities 资产与负债
x'Pp! assets betterment statement 资产递增表；资产改进表
eh_ {- assets lending 实物放款；有抵押贷款
$ Y uVM assets of the company passing on the death 死者去世时转移的公司资产
X,VOKj.% assets pledged as security for liabilities 用作负债抵押的资产
'>dsROB-> assets portfolio 资产投资组合
3v R RL assets price 资产价格
|9>?{
B\a assets quality 资产质素
_kUf[& assets realization 资产变现
@IL_ assets refinancing arrangement 资产再集资安排
=d>^q7 s assets securitization 资产证券化
S9kagiFX\ assets situated outside Hong Kong 在香港以外地方的资产
8a{S * assets stripping 削减资产；拆卖资产
BeP]M1\?> assets value 资产值
O=E"n *U assignee 承让人
9sYN7x assignment 转让；转让书；转让契
` s
HrC assignment of interest 权益转让
ZuZe 8& assignment of letters patent and trade mark 专利证书及商标转让
yZ?|u 57 assignment of property 物业转让；物业转让书
q]Y [W1 assignment right 转让权
4oW6&1 assignor 转让人
d(PS associate 有联系的人；有关连人士；相联者；合伙人；联系人
! Ra.DSL Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
nXH U|5.I associate member 附属会员
Lc,` associated body corporate 相联法人团体
f9v%k'T[ associated company 相联公司；联属公司
={& }8VA associated corporation 相联法团
Zz!0|-\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o&4 5y& 公认会计师公会〔英国〕
r #H(kJu, Association of Futures Exchange Brokers 香港期货经纪协会
HPl'u'.Hg Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j8/rd association of underwriters 承保人组织
I*c B
Ha assumption of control 接管
W rvSYqN assurance 担保；保险；转易；转易书
MZp ` assurance of interest 权益的转易
>C,=el M at 19XX price 按一九ＸＸ年价格计算
QC@nRy8% at a discount 按赔价计算；按贴水价格计算；打折扣
hAx# 5@*5 at a premium 按溢价计算；按升水价格计算
3^p <Wx at call 通知付款；按通知
/C)mx#h] at constant market price 按固定市价计算
bvdAOvxChW at constant price 按固定价格计算
pqmb&"l at cost 按成本计算
.b'o}DLa at current market price 按当时市价计算；按现时市价计算
=TImx.D: at current price 按当时价格计算；按现时价格计算
tXj28sh$ at factor cost 按要素成本计算；按生产要素成本计算
awP
']iE at money-of-the-day price 按付款当日价格计算
4o7(cP at or better 按指定或较佳价位〔买卖指令〕
N7%iz+ at par 按面值计算；平价
,\*P pcU at sight 见票即付
f#~X4 @DH` at the close 按收市盘
^Mw>'*5^ at the opening 按开市盘
}.md$N_F attestation 见证；见证条款
kmHIU}Z at-the-money option 平价期权
+EI+ @hS attorney 受权人；受托代表人
-h=K]Y{ ` attornment 新拥有人承认书
T)%34gN attributable profit 可归属利润
9
Yv;D om attributable share value 可归属股份价值
3Z?"M Auckland Stock Exchange 奥克兰证券交易所
&)F8i# M auction 拍卖
OcR6\t' auctioneer 拍卖商
H/!_D f audit 审计；核数
.iK{=L/(y Audit Commission 审计署
DRS68 ^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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Bl# 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
+
3+^J?N audit review 帐目审查
#i$/qk= N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R7~H}>uaF audited account 审计帐目；经审计的帐目
E]G#"EV!Y audited annual account 经审计的周年帐目
?UD2}D[M audited balance sheet 经审计的资产负债表
k-5Enbkr auditor 核数师；核数主任；审计师
0*?/s\>PS; auditor's certificate 核数师证明书；审计师证明书
EW;R^?Z auditor's report 核数师报告；审计师报告
a.P7O!2Lp Aussie bond 澳元债券
}T<[JXh=J austerity budget 紧缩预算
);4lM%] eb Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
r>v_NKS]t Australia All Ordinaries Index 澳洲所有普通股票指数
$dr=M (& Australian Dollar [AUD] 澳元
[x}]sT`#a Australian Options Market 澳大利亚期权市场
34Q;& z\e Australian Securities Commission 澳洲证券事务监察委员会
c\2+f7o@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jKFypIZ4 Australian Stock Exchange 澳大利亚证券交易所
r!/=Iy@ Austrian Schilling [ATS] 奥地利先令
py9zDWk~ authentication 认证；鉴证
_Wcr'*7 authority to purchase 委托购买证；委购书
"`pI! nj authorization 认可；核准；授权；授权书
Vc } #Ok authorization by direction 指示授权
wc #+ Yh6 authorization by instruction 指令授权
bs-O3w authorization by warrant 令状授权
.j*muDVQn authorization of unit trust 单位信托的认可
}9n{E-bj * authorized agent 指定代理人
R"Ol'y{ authorized capital 法定资本
wNsAVUjLe authorized clerk 出市员
nC Mv&{~
authorized dealer 认可交易商
:', . I authorized financial institution 认可财务机构
\@yx;}bdI authorized fund 认可基金
SM> V
o+ authorized fund house 获授权的基金公司；认可基金公司
j3j<01rq authorized institution 认可机构
#=)(t${7' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h.\V;6 ly authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G8}w|'0m authorized insurer 获授权保险人；获认可承保人
D{h sa authorized investment 特准投资项目
T;6 VI|\ authorized person 获授权人
p( EV- ^
authorized representative 获授权代表
)vH6N _ authorized share capital 法定股本
PoyY}Ra automated quotation system 自动报价系统
Q W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;{Cr +lqTJ 自动交易系统〔香港期货交易所有限公司〕
r:h\{ DVf automatic adjustment mechanism 自动调整机制
OnO56,+S^ automatic adjustment system 自动调整系统
<~9z .v7 Automatic Clearing House 自动票据交换所
oj.f
uJD automatic exchange rates accumulation system 自动化汇率累集系统
#:ryw z+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
IooAXwOF automatic teller machine [ATM] 自动柜员机
3*@ sp autopay 自动转帐
r^3QDoy available assets 可用资产
%'2DEt?? available fiscal reserve 现存财政储备
R"Q=U}?$ available profit 可用利润
\x JGR! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.h)o\6 Wq average 平均；平均数；海损
uyr 56 average basic salary 平均基本薪金
9
yH/5' average consumer expenditure 平均消费开支；一般消费开支
<gU^#gsGra average cost 平均成本
X"V,3gDG average cost of land production 增辟土地平均成本
ImJ2tz6 average daily turnover 平均每日成交额
lq2P10j @ average daily wage rate 平均每日工资率
b!W!Vvf^x average expenditure pattern 平均开支模式
HCP' V average growth rate 平均增长率
~Yrtz
average net fixed assets 固定资产平均净值
>kK;IF9h average of relatives 相对价格平均数
7CfHL;+m<4 average price 平均价格
O`2;n.>\ average propensity to consume 平均消费倾向；一般消费倾向
EsA)o
5 average propensity to save 平均储蓄倾向；一般储蓄倾向
N (<4nAE average rate 平均率
%E q} H average revenue 平均收入；平均收益
c"X` OB average stock 平均库存；平均存货
^l\U6$3 average yearly rent 平均年租
&WW|! 6 avoidance of double taxation 避免双重课税
I;dc[m avoidance of tax 避税
