A:
3#huC=zbf A share Ａ股；甲类股份
{Md xIp[ abatement of tax 减税；减扣免税额
]UKKy2r. ABN AMRO Bank N.V. 荷兰银行
jT"P$0sJAd above-the-line expenditure 线上项目支出；经常预算支出
W Xu:mv,'e above-the-line receipt 线上项目收入；经常预算收入
'$pT:4EuGq ABSA Asia Limited 南非联合亚洲有限公司
`}.K@17 absolute change 绝对数值变更
h=SQ]nV{ absolute expenditure 实际开支
} [}u5T`w> absolute guideline figure 绝对准则数字
0cZyO$. absolute interest 绝对权益
;l>
xXSB7$ absolute order of discharge 绝对破产解除令
.o91^jt absolute profit margin 绝对利润幅度
(rO_ Vfaa absolute value 实值；绝对值
S>}j sP:V absolutely vested interest 绝对既得权益
E* y bf' absorbed cost 已吸收成本；已分摊成本
( Z5=GJM?$ absorption 吸收；分摊；合并
Q:eIq<erY absorption rate 吸收率；摊配率；分摊率
H+vONg ACB Finance Limited 亚洲商业财务有限公司
i$;GEM}tv acceptable form of reciprocity 合理的互惠条件
Y(GH/jw acceptable rate 适当利率；适当汇率
u8qL?Aj^ acceptance agreement 承兑协议
x%d+~U ;$& acceptance for honour 参加承兑
pw{3I 2Ix acceptor 承兑人；接受人；受票人
_F>1b16:/P acceptor for honour 参加承兑人
/Y5I0Ko Uw accident insurance 意外保险
,{:c<W:A] Accident Insurance Association of Hong Kong 香港意外保险公会
8( 3'YNC accident insurance scheme 意外保险计划
7IW:,=Zk8+ accident year basis 意外年度基准
;'l Hw]}O* accommodation 通融；贷款
pxjN\q accommodation bill 通融票据；空头票据
Ze ~$by|9f accommodation party 汇票代发人
B+S
& vV account balance 帐户余额；帐户结余
kB1]_v/ account book 帐簿
:kh l}| account collected in advance 预收款项
)V~Fl$A account current book 往来帐簿
;~T)pG8IS account of after-acquired property 事后取得的财产报告
},'hhj]O account of defaulter 拖欠帐目
6cz%>@ account payable 应付帐款
I7TdBe- account payee only [A/C payee only] 只可转帐；存入收款人帐户
2Fi>nJ account receivable 应收帐款
"Pi\I9M3 account receivable report 应收帐款报表
bc L>S$B account statement 结单；帐单；会计财务报表
,6S a account title 帐户名称；会计科目
^_6%dKLK accountant's report 会计师报告
_?>!Bz
m Accountant's Report Rules 会计师报告规则
4NN-'Z>a accounting and auditing procedure 会计与审计程序；会计与核数程序
3 lH#+@ Accounting Arrangements 《会计安排》
7 vUfA" accounting basis 会计基础
#S2LQ5U accounting by Official Receiver 破产管理署署长呈交的帐目
k1Zu&4C \ Accounting Circular 《会计通告》
=<fH RX` accounting class 会计类别
/+4Dq4{ t) accounting date 记帐日期；会计结算日期
N[X%tf\L]F accounting for money 款项核算
rg+28tlDn Accounting Officer 会计主任
nR4L4tdS accounting period 会计报告期；会计期
GjZ@f nF accounting policy 会计政策；会计方针
VaC#9Tp2X accounting practice 会计惯例
1Lz`.%k`: accounting principle 会计准则
o/buU{ )y accounting record 会计记录
zOYkkQE3mJ accounting report 会计报告
nV 38Mj2U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
x&sT )=# Accounting Society of China 中国会计学会
MK9?81xd accounting statement 会计报表
Fn$/ K accounting system 会计制度；会计系统
Nge _ Ks accounting transaction 会计事项；帐务交易
vLR)B@O,2 accounting treatment 会计处理
vE/g{~[5 accounting year 会计年度
y@]4xLB] accretion 增值；添加
sN|-V+7&j accrual 应计项目；应累算数目
>C"cv^%c accrual basis 应计制；权责发生制
Hb 'fEo r accrual basis accounting 应计制会计；权责发生制会计
9(lIz{ accrue 应累算；应计
lz\{ X accrued benefit 应累算利益
*cCr0\ Z` accrued charges 应计费用
+4\JY"oi accrued cumulative preference share dividend 应累算的累积优先股股息
*LcL YxWo accrued expenses 应累算费用
zr@Bf!VG: accrued interest payable 应付利息；应计未付利息
N%;Q[*d@/ accrued interest receivable 应收利息；应计未收利息
"BjQs<]%sF accrued right 累算权益
r4t|T^{sl accruing profit 应累算的利润
Z)'jn8?P accumulated fiscal reserve 累积财政储备
W093rNF~ accumulated profit 累积利润；滚存溢利
d=WC1" accumulated reserve 累积储备
qyl~*r* accumulation of surplus income 累积收益盈余
]_I<-}?; acquired assets 既得资产
_ / j44q acquisition 收购；购置；取得
% \N.m/5 acquisition cost 购置成本
//@_`. acquisition expenses 购置费用
\<|a>{`7]i acquisition of 100% interest 收购全部股权
(ii 5p nq acquisition of control 取得控制权
}#z E`IT acquisition of fixed assets 购置固定资产
nQK@Uy5Yr acquisition of shell “买壳”
WI O V acquisition price 收购价
hJ4==ILx act of God 天灾
0uz is09 acting partner 执事合伙人
gJi11^PK active market 买卖活跃的市场；交投畅旺的市场；旺市
j{V xB active partner 积极参与的合伙人
Uo(\1&? active trading 交投活跃
Rg)\o(J actual circulation 实际流通
yGgHd=? actual cost 实际成本
n4YEu\* actual expenditure 实际开支；实际支出
%8`zaa actual income 实际入息；实际收入；实际收益
WzgzI/ actual market 现货市场
I /3= ~;u actual price 现货价；实际价格
^i&Qr+v actual profit 实际利润
)Zz wD] actual quotation 实盘；实际价位；实际报价
Z] $yuM actual year basis 按实际年度计算
Cih} actuals 实货
lnbw-IE! actuarial investigation 精算调查
:d/Z&LXD actuarial principle 精算原则
Fdd$Bl.&XS actuarial report 精算师报告
8"wA8l. Actuarial Society of Hong Kong 香港精算学会
H (Mlf actuarial valuation 精算师估值
iJ42 ` 51 actuary 精算师
(~-q}_G;Q ad referendum agreement 暂定协议；有待覆核的协定
hw_7N)} ad valorem duty 从价税；按值征税
\s&w0V`Y ad valorem duty system 从价税制
y[q W> ad valorem fee 从价费
RTA9CR)JP4 ad valorem tariff 从价关税
H ;*:XLPF additional allowance 额外免税额
#:T5 _9p additional amount for unexpired risk 未过期风险的额外款额
yHQ.EZ~% additional assessable profit 补加应评税利润
T7m rOp additional assessment 补加评税
^]'p927 additional commitment 额外承担
*-Lnsi^7v additional commitment vote 额外承担拨款
E1 * \)q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&gF{<$$ additional dependent parent allowance 供养父母额外免税额
S) V uT0 additional provision 额外拨款
5g F}7D@ additional stamp duty 附加印花税
sC
]&Qr_ additional tax 补加税罚款；补加税款
F"hi2@/TI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[KWF7GQi adjudged bankrupt 被裁定破产
)%;#~\A adjudicated bankrupt 裁定破产人
`]5XY8^kI adjudication fee 裁定费；评定印花税额手续费；评估契据费
{e IE| adjudication of bankruptcy 裁定破产；宣告破产
tRbZ^5x\@ adjudication of insolvency 裁定无力偿还债务
#Vul#JHW adjusted actual 经调整的实数；调整后的实数
#.9 Xkn9S adjusted current assets 经调整的流动资产；调整后的流动资产
oLruYS aD adjusted figure 经调整的数字；调整后的数额
Uvf-h4^J]: adjusted liabilities 经调整的负债；调整后的负债
/qI80KVnN adjusted loss 经调整的亏损；调整后的亏损
N$Gx$u3Cd 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
b_V)]>v+ adjusted profit 经调整的利润；调整后的利润
QI= SR adjusted surplus 经调整的盈余额；调整后的盈余额
rC_K
L adjusted value 经调整的价值；调整后的价值
7 bsW7;C adjustment 调整；修订；理算〔保险〕
Y+/o f k " adjustment centre 调剂中心
.%-> adjustment lag 调整过程的时间差距；调整时差
NXeo&+F adjustment mechanism 调整机制
TM!R[-\ adjustment of loss 亏损调整
Vz 5:73 adjustment process 调整过程；调整程序
1b6gTfU adjustment range 调整幅度
xO1d^{~^^ administered exchange rate 受管制汇率
6J%SkuxR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
XF^c (*5 administration expenses 行政费用
ys+?+dY2 administration fee 手续费；行政费
#l;Ekjfz administration in bankruptcy 破产管理
I_pA)P*Q(6 administration order 遗产管理令
0)ST_2Ci administrator 管理人；遗产管理人
+Ya-h~7;g# administrator of the estate 遗产管理人
C&e admission of debt 债项承认书
% Pa-fee admission of proof 接纳债权证明
_nx|ZJ advance 放贷款项；垫付款项；预支款项；预付款项
H:[z #f|t advance account 暂支帐目；预付款帐户
3J'a advance compensation 预付补偿金
Y#]Y$n advance from shareholder 股东垫款
W:rzfO.`Z advance pending reimbursement 预支以待日后付还
DT 9i<kl advanced economy 先进经济体系
C
2oll-kN advancement 预付；预付财产
.)cOu> advances warrant 垫款令
&`>*3m( advancing 贷出
l*X5<b9 adverse balance 逆差
6h+/C]4 adverse exchange 逆汇
OPKX&)SE- advertisement addressed to shareholders 在报章刊登的致股东通告
Iu1P}R>C advice for collection 托收通知书
9s*Lzi[} advice of drawing 提款通知书；汇票通知书
E\V>3rse advice of payment 付款通知
ni%^w(J3Q Advisory Committee [Securities and Futures Commission]
;" Ot\:0 谘询委员会〔证券及期货事务监察委员会〕
cK-!Evv Advisory Committee on Diversification 经济多元化谘询委员会
zLxWyPM0; affidavit 誓章；遗产申报誓章
? erDP8 affidavit of no receipt 述明无收款的誓章
2 lp.Td`{ affiliate 联号；联营公司；附属公司
HNh= igu affiliated company 附属公司；联号；联营公司
;quGy3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3ZZJY f= affordability 负担能力
sn Ekei|0 African Development Bank [AfDB] 非洲开发银行
U_VD* F4Bv after-acquired property 事后取得的财产
;U7 \pc;S after-hours dealing 市后交易
Tf ZO0GL$ after-tax profit 税后盈利；税后利润；税后溢利
n53} 79Uiz agency agreement 代理协议
aY {. agency expenses 代理机构的开支
m
agency fee 代理费
7# g C(&\A Agency Law 《代理法》
F `u{'w:Hv agent 代理人；承销人
yv'rJI~ Ps agent of company 公司代理人
UBU(@T( agent's fee 代理人费；经纪费
3 ZB;-F5v aggregate 总计；总数；总体数字
H/, tE0ZV aggregate amount 总款额；总额
p! Gf ^ aggregate assets and liabilities 总体资产与负债
?` `+ OH aggregate at constant price 按固定价格计算的总体数字
OOk53~2id aggregate demand 总需求
1:>RQPXcWv aggregate gross position 总持仓量
D 'u+3 aggregate limit 总限额
O'wN4 qb=F aggregate of salaries tax 合计薪俸税
4h~Oj
y16& aggregate performance 总体表现；总体业绩
kb%W3c9HO aggregate supply 总体供应
Q z/pz_} aggregate surplus 总盈余
8F[j}.8q aggregate total 整体总额
VX>_Sp s aggregate value 总值；合计价值
yRgo1o w] aggregated basis 合计基准
vu AA aKz aggregated net chargeable income 合计应课税入息实额
g|+G(~=e| aggregation 合并计算；合计；总和
P&F)E#Sa aggregation of incomes of husband and wife 夫妇入息合并计算
N %?o-IY aggregation of property 财产的总和
6u.b?_u agio 差价；贴水
r+lY9 l 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》
R]V`t^1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jr9ZRHCU 《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》
3p^WTQ>( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d&ZwVF! 《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》
4\$Ze0tv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/60[T@Mz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$PTedJ}*Y agreement for a settlement 授产协议
7H[+iS0 agreement for assignment 转让协议
g
S a ,A agreement for sale 售卖协议；买卖协议
#!hpe^t agreement for sale and purchase 买卖协议
}j:ae \( agreement for the payment of interest 支付利息协议
2
G"p:iPp agreement for the repayment of money 还款协议
+f7?L]wzic agreement of reinsurance 再保险协议
ivagS\Q Agricultural Bank of China 中国农业银行
zm~~mz A air passenger departure tax 飞机乘客离境税
C>MoR 3] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
22 *t%{( airport tax 机场税
I|LS_m alcohol duty 酒精税
z$<6;2 alienation 让与；让渡；转让
{?jd Ph alimony 生活费；赡养费
4k z8U All Ordinaries Index [AOI] 所有普通股指数
&FZ e LIt all risks 全险；综合险
2fLd/x~ All Sales Record for Stock Market 《股票市场成交报告》
Ke/P [fo Allied Capital Resources Limited 新联财务有限公司
i5wA=K_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@qe>ph[UA allocation letter 拨款信件
43)9iDmJ8< allocation of fund 分配款项；预留款项
)RkU='lB " allocation of profit 利润分配；溢利分配
yNT2 kB' allocation warrant 拨款令
_cJ{fYwYU allotment 分配；配股
E8j9@BHU[r allotment notice 股份配售通知；配股通知
f,-|"_5; allotment of shares 股份分配
I;|Aiu* allowable 可获宽免；免税的
An yFg)a< allowable business loss 可扣除的营业亏损
P! 3 $RO allowable expenses 可扣税的支出
5m bs0GL allowance 免税额；津贴；备抵；准备金
Ey n3 Vv?v allowance for debts 债项的免税额
~::R+Lh( allowance for depreciation by wear and tear 耗损折旧免税额
fwnpmuJ allowance for funeral expenses 殡殓费的免税额
{&;b0'!Tf allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L.Lt9W2f i allowance for repairs and outgoings 修葺及支出方面的免税额
pts}? allowance to debtor 给债务人的津贴
cp2fD n alteration of capital 资本更改
$x)'_o}e alternate trustee 候补受托人
.ClCP?HG amalgamation 合并
6X jUb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-j$l @2g ambit of charges 征税范围；收费范围
%F 4Q| amended valuation 经修订的估值
FlgB-qR]<n American Commodities Exchange 美国商品交易所
' w!gQ#De American Express Bank Limited 美国运通银行
yd%\3}- American Stock Exchange 美国证券交易所
/ ~^I]D amortization 摊销
?I0 i%nH amount due from banks 存放银行同业的款项
=ddx/zN amount due from banks abroad 存放海外银行同业的款项
p}.b#{HJ amount due from holding companies 控股公司欠款
n=SZ8Rj7 amount due from local banks 存放本港银行同业的款项
czb%%:EJs| amount due to banks 银行同业的存款
zo5.}mr+ amount due to banks abroad 海外银行同业的存款
F*w|/- e amount due to holding companies 控股公司存款
.J @[v amount due to local banks 本港银行同业的存款
nn
amount due to outport banks 外埠银行同业的存款
x2B"%3th0 amount for note issue 发行纸币的款额
C&st7.
(k amount of bond 担保契据的款额
-# o+x Jj amount of consideration 代价款额
m Zh VpIUO amount of contribution 供款数额
xWw Prd amount of indebtedness 负债款额
v-gT
3kJ amount of principal of the loan 贷款本金额
r zmk-V amount of rates chargeable 应征差饷数额
[.I,B tY+ amount of share capital 股本额
h@~X*yLKh amount of sums assured 承保款额
iR_Syk`G*A amount of variation 变动幅度
Y- Ku2m amount of vote 拨款数额
_l,Z38 amount payable 应付款额
'; dW'Uwc amount receivable 应收款额
E 5t +;vL~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1;xw)65 analysis 分析
=5/;h+bk+3 ancillary risk 附属风险
PHK#b.B>a8 annual account 周年帐目；周年帐目报表；年度决算；年结
d-<y'GYw
annual accounting date 年结日期
h.9Lh ;j annual allowance 每年免税额；年积金；年度津贴；年津
'=~y'nPG7 annual balance 年度余额
Z+dR(9otH3 annual disposable income 每年可动用收入
5 muW*7 annual estimates 周年预算
Gh|!FRK[$ annual fee 年费
z-gwNE{ annual general meeting 周年大会
&0eB@8{N annual growth rate 年增率；每年增长率
ke#;1 annual long-term supplement 长期个案每年补助金
4@V] zfu^Q annual pensionable emolument 可供计算退休金的年薪
5p|@ ) annual report 年报
} >w Annual Report on the Consumer Price Index 《消费物价指数年报》
N tn md annual return 周年报表；周年申报表；每年报税表格
XH *tChf< Annual Return Rules 《周年报表规则》
D+)=bPMe annual review of consumer prices 每年消费物价回顾
0;h1LI) annual roll-forward basis 逐年延展方式
3uw7 J5x annual salary 年薪
/h M>dkwu annual statement 年度报表；年度决算表
yK B[HpU- 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>K? annuitant 年金受益人
xI:
'Hk1 annuity 年金
+.lWck annuity contract 年金合约
h u oKr annuity on human life 人寿年金
/8MQqZ C antecedent debt 先前的债项
?R]y}6 P$ ante-dated cheque 倒填日期支票
oyt //SE anticipated expenditure 预期开支
{~^)-^Wt: anticipated net profit 预期纯利
T"H )g anticipated revenue 预期收入
JZ% F anti-inflation measure 反通货膨胀措施
1 (i>Vt.+ anti-inflationary stance 反通货膨胀立场
6{$dFwl apparent deficit 表面赤字
bQy%$7UmX, apparent financial solvency 表面偿债能力
U+"= apparent partner 表面合伙人
`zp2;]W application for personal assessment 个人入息课税申请书
cQ.;dtT 0 application of fund 资金应用
hu|hOr8 application to release as liquidator and to destruct the books of accounts and documents
icul15'i 申请免除清盘人职务及毁灭帐簿与文件
$uw+^(ut appointed actuary 委任精算师
Kyp0SZp[ appointed auditor 委任核数师；委任审计师
^ B5 cNEO appointed trustee 委任的受托人
S@g/Tn appointer 委任人
e^NEj1 apportioned pro rata 按比例分摊
;Z q~w apportionment 分配；分摊
1mJ_I|98 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
uvDoo6' apportionment formula 分摊方程式
H 1D;:n apportionment of estate duty 遗产税的分摊
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f$L appraisal 估价；评估
2]3HX3 appreciable growth 可观增长
~Ex.Yp8. appreciable impact 显着影响
"-n%8 74IT appreciable increase 可观增长
3> #mO}\ appreciation 增值；升值
5;
PXF appreciation against other currencies 相对其他货币升值
$XQx WH| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
eqZ+n o appreciation tax 增值税
-+rF]| Wi appropriation 拨款；拨用；拨付
!Gp3/<"Wy$ appropriation account 拨款帐目
_`_IUuj$E Appropriation Bill 拨款法案
!e'0jf-~ appropriation-in-aid system 补助拨款办法
7vaN&%;E% approved assets 核准资产
NceB'YG| approved basket stock 认可一篮子证券
t/*K#]26 approved budget 核准预算
fHd!/%iG approved charitable donation 认可慈善捐款
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j^g6; approved charitable institution 认可慈善机构
[u9JL3 approved currency 核准货币；认可货币
!0 49K!rP{ approved estimates 核准预算
:p DY approved estimates of expenditure 核准开支预算
~BvY8\@B approved overseas insurer 核准海外保险人
Ydh<T F4! approved overseas trust company 核准海外信托公司
q Iy^N:C2' approved pooled investment fund 核准汇集投资基金
WjrMd #^ approved provident fund scheme 认可公积金计划
%Lp7@ approved provision 核准拨款
Yv>BO K approved redeemable share 核准可赎回股份
2]} Uov approved regional stock 认可地区性证券
+&7Kk9^ approved retirement scheme 认可退休金计划
q[7d7i/r6 approved subordinated loan 核准附属贷款
`8(h,aj; arbitrage 套戥；套汇；套利
hO/5>Zv? arbitrageur 套戥者；套汇者
k&A7alw arbitrary amount 临时款项
ZjZh z` arrangement 措施；安排；协定
`_1(Q9Q arrears 欠款
:Jeo_ }e 0 arrears of pay 欠付薪酬
i.t9j N arrears of revenue 逾期未收税款；逾期未收的帐项
\$'m ^tVU articles of association 组织章程；组织细则；组织章程细则
7y)=#ZG'R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*1W, M zg ascertainment of profit 确定利润
tP`G]BCbt "Asia Clear" “亚洲结算系统”
3_MS'&M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V[Rrst0yo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+lW}i xt Asian Development Fund [ADF] 亚洲发展基金
u\ XkXS` Asian dollar bond 亚洲美元债券
8pPC 9ew\= Asian dollar market 亚洲美元市场
^.#X<8hr Asian dollar rate 亚洲美元利率
3kiE3*H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9Yl8n dP^E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a_{io`h3& asked price 沽盘；喊价；索价；卖方报价
0TO_1 0D assessable income 应评税入息
eOehgU5x assessable loss 应评税亏损
)[^y
t0% assessable profit 应评税利润
{jhmp\PN assessable value 应评税值
"%E-X:Il# assessed profit 估定利润
y|6@-:B. assessed value 经评估价值
`~ _H=l9{ assessment 评税；评定；估价；评税单
OK-sT7But assessment number 评税编号；估价编号
E69:bQ94u assessment of additional tax 补加税评税
PZuq'^p assessment of performance 业绩评估；实绩评价
i
Y*o;z,~ Assessor 评税主任
U|J$?aFDr asset price bubbles 资产价格泡沫
5fu+rU-# asset-backed securities 具资产保证的证券
,\lY Px\P[ assets accretion 资产增值
"Ap$ Jl B assets and liabilities 资产与负债
vm\ wO._ assets betterment statement 资产递增表；资产改进表
(Pv`L assets lending 实物放款；有抵押贷款
EmX>T>~#D assets of the company passing on the death 死者去世时转移的公司资产
.?rbny assets pledged as security for liabilities 用作负债抵押的资产
Dxt),4 %P assets portfolio 资产投资组合
+Y>"/i.
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[eNkU">} assets quality 资产质素
|rHG%VnBH assets realization 资产变现
_8Nw D_" assets refinancing arrangement 资产再集资安排
1Xy8|OFc[ assets securitization 资产证券化
M3Khc#5S( assets situated outside Hong Kong 在香港以外地方的资产
P +dA~2k assets stripping 削减资产；拆卖资产
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xlvU,o assets value 资产值
mRhd/|g* assignee 承让人
7fju assignment 转让；转让书；转让契
t7w-TJvP assignment of interest 权益转让
~u /aOd assignment of letters patent and trade mark 专利证书及商标转让
&8<<!#ob assignment of property 物业转让；物业转让书
0R HS] cN assignment right 转让权
khU6*`lQ assignor 转让人
7/H^<%;y associate 有联系的人；有关连人士；相联者；合伙人；联系人
fJN*s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Oj4v#GK] associate member 附属会员
jR{- associated body corporate 相联法人团体
T'ED$}N>~ associated company 相联公司；联属公司
0xJ7M. associated corporation 相联法团
3 p/b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;V_.[aX 公认会计师公会〔英国〕
B _{HkQ.PW Association of Futures Exchange Brokers 香港期货经纪协会
}p~OCW! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6'xomRpYN association of underwriters 承保人组织
YD&|1h assumption of control 接管
F9( ._ow[ assurance 担保；保险；转易；转易书
GX4QaT% assurance of interest 权益的转易
Z_H?WGO at 19XX price 按一九ＸＸ年价格计算
@#RuSc at a discount 按赔价计算；按贴水价格计算；打折扣
Rn`ld@=p[ at a premium 按溢价计算；按升水价格计算
'lJEHz\ at call 通知付款；按通知
?X\3&Ujy$ at constant market price 按固定市价计算
r&}(9Cq&"y at constant price 按固定价格计算
U1ZIuDg'E at cost 按成本计算
KH7VR^;mk at current market price 按当时市价计算；按现时市价计算
j-7u>s-l at current price 按当时价格计算；按现时价格计算
XJqTmj3
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IY=/` g at money-of-the-day price 按付款当日价格计算
AXwaVLEBQ at or better 按指定或较佳价位〔买卖指令〕
8b| OXWl at par 按面值计算；平价
u!Xb?:3uj at sight 见票即付
&
_; y.! at the close 按收市盘
2w+U$6e C at the opening 按开市盘
lnS(&`oh\= attestation 见证；见证条款
L7'%;? Z at-the-money option 平价期权
UMV)wy|j attorney 受权人；受托代表人
@;vNX*-J attornment 新拥有人承认书
z{9=1XY attributable profit 可归属利润
% Y~>Jl attributable share value 可归属股份价值
dsJm>U) Auckland Stock Exchange 奥克兰证券交易所
N0i!l|G6 auction 拍卖
w OI^Q~ auctioneer 拍卖商
-fE.<)m=! audit 审计；核数
/~De2mq1 Audit Commission 审计署
bEm7QgV{X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*5_V*v 6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
~q)u(W C| audit review 帐目审查
7kKuZW@K- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0 ZMJ(C audited account 审计帐目；经审计的帐目
M=O Cz gj audited annual account 经审计的周年帐目
v??TJ^1 audited balance sheet 经审计的资产负债表
,LD m8 auditor 核数师；核数主任；审计师
# 05jC6 auditor's certificate 核数师证明书；审计师证明书
lVz9k auditor's report 核数师报告；审计师报告
vw2`:]Q+ Aussie bond 澳元债券
{ _?rh,9q austerity budget 紧缩预算
S,)d(g3> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k1)%.pt% Australia All Ordinaries Index 澳洲所有普通股票指数
? B@&#E!/f Australian Dollar [AUD] 澳元
~9 \$5n)a Australian Options Market 澳大利亚期权市场
eG5Y+iL- V Australian Securities Commission 澳洲证券事务监察委员会
='Q{R*u Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n]Zk;%yL Australian Stock Exchange 澳大利亚证券交易所
6i .gyD Austrian Schilling [ATS] 奥地利先令
(hIF]>,kl authentication 认证；鉴证
j jRUL. authority to purchase 委托购买证；委购书
+ oI3I~ authorization 认可；核准；授权；授权书
tF*szf|$- authorization by direction 指示授权
QT!
4[ ,4 authorization by instruction 指令授权
A4.4Dji,x authorization by warrant 令状授权
*O,H5lwU authorization of unit trust 单位信托的认可
{:Aw_z:' authorized agent 指定代理人
/kgeV4]zR authorized capital 法定资本
[}OgSP9i authorized clerk 出市员
y}FZD? " authorized dealer 认可交易商
`:e U. authorized financial institution 认可财务机构
-&|: 0#@P authorized fund 认可基金
{`(>O"_[Q authorized fund house 获授权的基金公司；认可基金公司
]PW DE" authorized institution 认可机构
{ox2T g? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\\,f{?w authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\ \06T ` authorized insurer 获授权保险人；获认可承保人
7Y m(n8 authorized investment 特准投资项目
% <"}y $J authorized person 获授权人
K<4Kk3 authorized representative 获授权代表
5!I4l1 authorized share capital 法定股本
=^&%9X automated quotation system 自动报价系统
n(1')?"mA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
j'?7D0> 自动交易系统〔香港期货交易所有限公司〕
YAVy9$N- automatic adjustment mechanism 自动调整机制
6KHN& P automatic adjustment system 自动调整系统
R\mR $\cS Automatic Clearing House 自动票据交换所
x}TS automatic exchange rates accumulation system 自动化汇率累集系统
p8}(kHUp( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
QSw<%pcJE@ automatic teller machine [ATM] 自动柜员机
sa1h%< autopay 自动转帐
{D`'0Z1" available assets 可用资产
J-xS:Ha'l available fiscal reserve 现存财政储备
!345 %, available profit 可用利润
q5x[~]? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5O <>mCF average 平均；平均数；海损
uR;gVO+QC average basic salary 平均基本薪金
^Hrn ] average consumer expenditure 平均消费开支；一般消费开支
T!RT<& average cost 平均成本
^/U27B average cost of land production 增辟土地平均成本
<eN_1NTH_ average daily turnover 平均每日成交额
'sh~,+g average daily wage rate 平均每日工资率
o:S0* average expenditure pattern 平均开支模式
C NsNZJ average growth rate 平均增长率
m8R9{LC average net fixed assets 固定资产平均净值
vI1i, x#i average of relatives 相对价格平均数
vb
Y3;+M > average price 平均价格
^qGb%! l average propensity to consume 平均消费倾向；一般消费倾向
Fmyj*)J[Z average propensity to save 平均储蓄倾向；一般储蓄倾向
*\}}Bv+9 average rate 平均率
<TG n=>u average revenue 平均收入；平均收益
/E;y,o75 average stock 平均库存；平均存货
^y!;xc$(Qs average yearly rent 平均年租
} `(N:p avoidance of double taxation 避免双重课税
` x8J avoidance of tax 避税
