A:
Bq R ;d A share Ａ股；甲类股份
r}f -.Fo abatement of tax 减税；减扣免税额
V }8J&(\ ABN AMRO Bank N.V. 荷兰银行
S`0@fieOf above-the-line expenditure 线上项目支出；经常预算支出
He#+zE ; above-the-line receipt 线上项目收入；经常预算收入
9!bD|-6y ABSA Asia Limited 南非联合亚洲有限公司
~p'/Z@Atu absolute change 绝对数值变更
i Y;)R|6 absolute expenditure 实际开支
gP/]05$e absolute guideline figure 绝对准则数字
,Oxdqx u7 absolute interest 绝对权益
A ba6/ absolute order of discharge 绝对破产解除令
wfo}TG hC absolute profit margin 绝对利润幅度
mXhr: e absolute value 实值；绝对值
ANT^&NjJ7 absolutely vested interest 绝对既得权益
<LBMth absorbed cost 已吸收成本；已分摊成本
,0- absorption 吸收；分摊；合并
*:\QD 8 ^ absorption rate 吸收率；摊配率；分摊率
!vImmhI!I ACB Finance Limited 亚洲商业财务有限公司
lV]l`$XI acceptable form of reciprocity 合理的互惠条件
P Cw.NJd$ acceptable rate 适当利率；适当汇率
)j6S<mn acceptance agreement 承兑协议
dR$P-V\y`% acceptance for honour 参加承兑
HO' ELiZ_q acceptor 承兑人；接受人；受票人
s?0r\ cc|: acceptor for honour 参加承兑人
>{m>&u;Cc accident insurance 意外保险
`uzRHbJ` Accident Insurance Association of Hong Kong 香港意外保险公会
R?l>Vr accident insurance scheme 意外保险计划
Gc@ENE f accident year basis 意外年度基准
YJ3970c/M accommodation 通融；贷款
+?mZ_sf8w accommodation bill 通融票据；空头票据
-$e\m]
}Z accommodation party 汇票代发人
jRgv
8 n account balance 帐户余额；帐户结余
f, ;sEV account book 帐簿
4=q\CK2 ^A account collected in advance 预收款项
{?5 EOp~ account current book 往来帐簿
Ma{|+\Q.Z account of after-acquired property 事后取得的财产报告
dX+DE(y account of defaulter 拖欠帐目
ss,6;wfX account payable 应付帐款
OsC1('4@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
DbOWnXV "o account receivable 应收帐款
A;2?!i# f account receivable report 应收帐款报表
D} 3E1`)W account statement 结单；帐单；会计财务报表
~hM4({/QN account title 帐户名称；会计科目
J+z0,N[ accountant's report 会计师报告
JY>]u*= Accountant's Report Rules 会计师报告规则
^[qmELW#7 accounting and auditing procedure 会计与审计程序；会计与核数程序
0Q>Yoa
11 Accounting Arrangements 《会计安排》
eRv3ZHH accounting basis 会计基础
6'q s=Ql accounting by Official Receiver 破产管理署署长呈交的帐目
Rjh/M`| Accounting Circular 《会计通告》
j\Q_NevV accounting class 会计类别
V$ : v~*Y9 accounting date 记帐日期；会计结算日期
0eUsvzz 15 accounting for money 款项核算
T_B$ Accounting Officer 会计主任
/B1NcRS accounting period 会计报告期；会计期
vk[Km[(U' accounting policy 会计政策；会计方针
q l8CgL accounting practice 会计惯例
L0 uN|?} accounting principle 会计准则
iCw~4KG accounting record 会计记录
E@[`y:P accounting report 会计报告
( c[|k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$=H\#e)]Ug Accounting Society of China 中国会计学会
&4B N9`|: accounting statement 会计报表
z?E:s.4F accounting system 会计制度；会计系统
AZtZa'hbkQ accounting transaction 会计事项；帐务交易
vT[%*)` accounting treatment 会计处理
QF\NHV accounting year 会计年度
Zkxt>%20~ accretion 增值；添加
GS)l{bS#[O accrual 应计项目；应累算数目
.\1XR accrual basis 应计制；权责发生制
#<!oA1MH4 accrual basis accounting 应计制会计；权责发生制会计
4pA(.<#A accrue 应累算；应计
[nflQW6 accrued benefit 应累算利益
*a+~bX)18 accrued charges 应计费用
<$7*yV accrued cumulative preference share dividend 应累算的累积优先股股息
m2VF}%
EIr accrued expenses 应累算费用
qFvtqv2 accrued interest payable 应付利息；应计未付利息
t;E-9`N accrued interest receivable 应收利息；应计未收利息
]M= 3Sn8} accrued right 累算权益
Y+WOU._46I accruing profit 应累算的利润
sFB; /*C accumulated fiscal reserve 累积财政储备
j;<;?IW accumulated profit 累积利润；滚存溢利
i mJ{wF accumulated reserve 累积储备
i}M&1 E accumulation of surplus income 累积收益盈余
WFLT[j!1 acquired assets 既得资产
G?8,&jP~T acquisition 收购；购置；取得
)/f,.Z$ acquisition cost 购置成本
S{ J$ [!F acquisition expenses 购置费用
Xt9? 7J#\T acquisition of 100% interest 收购全部股权
_Rj M . acquisition of control 取得控制权
HtS:'~DYo acquisition of fixed assets 购置固定资产
ks'25tv}F acquisition of shell “买壳”
L4 2C< acquisition price 收购价
kqv>rA3 act of God 天灾
,uuQj]Dac+ acting partner 执事合伙人
>*Y~I0> active market 买卖活跃的市场；交投畅旺的市场；旺市
xae}8E active partner 积极参与的合伙人
v)J6}H}e active trading 交投活跃
8a e]tX5$ actual circulation 实际流通
[ nY w J actual cost 实际成本
1
!OQxY}f actual expenditure 实际开支；实际支出
Bz!ddAvlK actual income 实际入息；实际收入；实际收益
1<fEz actual market 现货市场
j'CRm5O actual price 现货价；实际价格
Z\O ,9 actual profit 实际利润
m5f/vb4l actual quotation 实盘；实际价位；实际报价
~ ])\xC actual year basis 按实际年度计算
Jp_{PR:& actuals 实货
=s1"<hH}O) actuarial investigation 精算调查
Wu:vO2aw8 actuarial principle 精算原则
r~TiJ?8I actuarial report 精算师报告
bIe>j*VPh@ Actuarial Society of Hong Kong 香港精算学会
)"|g&= actuarial valuation 精算师估值
-\AB!#fh actuary 精算师
{EZ
; ad referendum agreement 暂定协议；有待覆核的协定
>M S}7Hk\ ad valorem duty 从价税；按值征税
ma?569Z8~0 ad valorem duty system 从价税制
vF3>nN(] ad valorem fee 从价费
yq\) 8Fe ad valorem tariff 从价关税
D
OPOzh additional allowance 额外免税额
X Q,I Ej| additional amount for unexpired risk 未过期风险的额外款额
u|9^tHT> additional assessable profit 补加应评税利润
@T]gw J additional assessment 补加评税
"uqa~R{ additional commitment 额外承担
1wqC oDgkp additional commitment vote 额外承担拨款
x\ ;`x$3t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tkV:kh< L~ additional dependent parent allowance 供养父母额外免税额
JL2IVENWc additional provision 额外拨款
Lg_y1Mu7o additional stamp duty 附加印花税
7D om[f additional tax 补加税罚款；补加税款
`H ^Nc\P# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
BxO2 w1G adjudged bankrupt 被裁定破产
>Mrz$
z{x adjudicated bankrupt 裁定破产人
ANp4yy+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
qmOGsj`# adjudication of bankruptcy 裁定破产；宣告破产
(!DH'2I[ adjudication of insolvency 裁定无力偿还债务
!bT0kP$3} adjusted actual 经调整的实数；调整后的实数
RE!MX>sOEq adjusted current assets 经调整的流动资产；调整后的流动资产
E)H8jBm6w adjusted figure 经调整的数字；调整后的数额
QH~/UnV adjusted liabilities 经调整的负债；调整后的负债
?2_ u/ x adjusted loss 经调整的亏损；调整后的亏损
-!(3fO: adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
c{rX7+bN adjusted profit 经调整的利润；调整后的利润
-(Taj[;[ adjusted surplus 经调整的盈余额；调整后的盈余额
xgsD<3 adjusted value 经调整的价值；调整后的价值
tN";o\!} adjustment 调整；修订；理算〔保险〕
k$k (g adjustment centre 调剂中心
BAdHGwomh adjustment lag 调整过程的时间差距；调整时差
=@ gH$Q_1 adjustment mechanism 调整机制
r"Pj ,}$A adjustment of loss 亏损调整
o9q%= /@, adjustment process 调整过程；调整程序
dUOjPq97 adjustment range 调整幅度
|3Oe2qb administered exchange rate 受管制汇率
bN <c5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u)R>ozER administration expenses 行政费用
zrRt0}?xl administration fee 手续费；行政费
!ssE >bDa administration in bankruptcy 破产管理
.eK1xwhJ administration order 遗产管理令
Nz*qz"T administrator 管理人；遗产管理人
Y@M=6G administrator of the estate 遗产管理人
Rj+}L ~" admission of debt 债项承认书
f ==o
admission of proof 接纳债权证明
$-M 1<?5 advance 放贷款项；垫付款项；预支款项；预付款项
V:Q fI advance account 暂支帐目；预付款帐户
n_.2B $JD advance compensation 预付补偿金
<)?H98S advance from shareholder 股东垫款
*z` {$hc advance pending reimbursement 预支以待日后付还
V1xpJ advanced economy 先进经济体系
x # BUIi advancement 预付；预付财产
3vQ?vS |2 advances warrant 垫款令
ItC *[ advancing 贷出
uC 5m xZ adverse balance 逆差
*G'zES0x adverse exchange 逆汇
xf % ,UQ advertisement addressed to shareholders 在报章刊登的致股东通告
%q2dpzNW
advice for collection 托收通知书
FspI[g UN, advice of drawing 提款通知书；汇票通知书
>F Z 6\ advice of payment 付款通知
/ uW 6P3M Advisory Committee [Securities and Futures Commission]
A6q,"BS^d 谘询委员会〔证券及期货事务监察委员会〕
rAn''X6H Advisory Committee on Diversification 经济多元化谘询委员会
0*B_$E06 affidavit 誓章；遗产申报誓章
E)#3*Wlu$ affidavit of no receipt 述明无收款的誓章
[^1;8Tbk affiliate 联号；联营公司；附属公司
fnL!@W F affiliated company 附属公司；联号；联营公司
@>(l }5U5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j
7a;g7. affordability 负担能力
u9N?B* &{ African Development Bank [AfDB] 非洲开发银行
"aB]?4 after-acquired property 事后取得的财产
VqVP5nT'= after-hours dealing 市后交易
0Q]x[;!k after-tax profit 税后盈利；税后利润；税后溢利
Fm*n>^P@Y agency agreement 代理协议
o =w& &B agency expenses 代理机构的开支
5p
U(A6RtS agency fee 代理费
k,X` }AJ6 Agency Law 《代理法》
F 3,hx agent 代理人；承销人
rM=Q.By+ \ agent of company 公司代理人
.F'Fk=N agent's fee 代理人费；经纪费
vRn^ n aggregate 总计；总数；总体数字
r,[vXxMy(; aggregate amount 总款额；总额
7 82NiVed aggregate assets and liabilities 总体资产与负债
"MZVwl "E# aggregate at constant price 按固定价格计算的总体数字
D
GOc! aggregate demand 总需求
jVi''#F?f aggregate gross position 总持仓量
DWm$:M4 z aggregate limit 总限额
<3Co/ .VQd aggregate of salaries tax 合计薪俸税
Z^>3}\_v aggregate performance 总体表现；总体业绩
afG b}8
Q9 aggregate supply 总体供应
JgYaA*1X aggregate surplus 总盈余
mBQ6qmK aggregate total 整体总额
k+JDbJ@ aggregate value 总值；合计价值
?Xh=rx_ aggregated basis 合计基准
j=
]WAjT aggregated net chargeable income 合计应课税入息实额
S[X bb=n aggregation 合并计算；合计；总和
W O|2x0K aggregation of incomes of husband and wife 夫妇入息合并计算
s-o0N{b?#' aggregation of property 财产的总和
jP@H$$-=wH agio 差价；贴水
(`!?p ^>A 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》
;gK+AU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
> 9 i @W@M 《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》
=WFMqBh<` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vxk1RL*Xu 《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》
5s;H F |2x Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$MB56]W8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
42ttmN 1F agreement for a settlement 授产协议
oBifESJ agreement for assignment 转让协议
nd'zO#"m? agreement for sale 售卖协议；买卖协议
JV(|7Sk agreement for sale and purchase 买卖协议
#f\U3p agreement for the payment of interest 支付利息协议
Y.[^3 agreement for the repayment of money 还款协议
r,L#JR w#- agreement of reinsurance 再保险协议
/DQoM@X Agricultural Bank of China 中国农业银行
EoIP#Cnd1 air passenger departure tax 飞机乘客离境税
WnvuB.(@3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
FL/@e$AK airport tax 机场税
)O#>ONm^ alcohol duty 酒精税
m`I6gnLj alienation 让与；让渡；转让
az?B'|VX alimony 生活费；赡养费
|9~{&<^ X All Ordinaries Index [AOI] 所有普通股指数
W*}q;ub; all risks 全险；综合险
8e[kE>tS._ All Sales Record for Stock Market 《股票市场成交报告》
%fJ*Ql4M Allied Capital Resources Limited 新联财务有限公司
#- f 7 hg* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z )a8
^]` allocation letter 拨款信件
)+u|qT3% allocation of fund 分配款项；预留款项
kJ ZBQ<^ allocation of profit 利润分配；溢利分配
|A 8xy# allocation warrant 拨款令
`k
a!`nfo allotment 分配；配股
j42U|CuK allotment notice 股份配售通知；配股通知
LXJ"ct allotment of shares 股份分配
?h<I:[oZ allowable 可获宽免；免税的
{y`afu iB allowable business loss 可扣除的营业亏损
Jc-0.^]E} allowable expenses 可扣税的支出
iVFHr<zk allowance 免税额；津贴；备抵；准备金
#J\
2/~ allowance for debts 债项的免税额
[ 3]!*Cd allowance for depreciation by wear and tear 耗损折旧免税额
\2L%%M allowance for funeral expenses 殡殓费的免税额
}ytc oIuLf allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!FA^~ allowance for repairs and outgoings 修葺及支出方面的免税额
Hhx<k{B@7 allowance to debtor 给债务人的津贴
Y"K7$+5#\ alteration of capital 资本更改
I,_wt+O&j alternate trustee 候补受托人
l J62[2=V amalgamation 合并
iKv{)5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cr27q6_ ambit of charges 征税范围；收费范围
%$~?DDNM amended valuation 经修订的估值
6HCP1`gg American Commodities Exchange 美国商品交易所
AVZ -g/<
American Express Bank Limited 美国运通银行
g%4-QCZ, American Stock Exchange 美国证券交易所
R1! {,*Gy amortization 摊销
d-#MRl$rtK amount due from banks 存放银行同业的款项
Vx~[;*{,C9 amount due from banks abroad 存放海外银行同业的款项
"o*F$7D! amount due from holding companies 控股公司欠款
(=j]fnH? amount due from local banks 存放本港银行同业的款项
bO>Mvf amount due to banks 银行同业的存款
cZe,l1$ amount due to banks abroad 海外银行同业的存款
S_y!4;]ox amount due to holding companies 控股公司存款
QNLkj`PL/ amount due to local banks 本港银行同业的存款
#c5G"^)z amount due to outport banks 外埠银行同业的存款
9} :n amount for note issue 发行纸币的款额
gLaFIeF<+ amount of bond 担保契据的款额
g |9' L k amount of consideration 代价款额
CKNC"Y*X amount of contribution 供款数额
JY(_}AAu amount of indebtedness 负债款额
p,* rVz[Y amount of principal of the loan 贷款本金额
J-:\^uP amount of rates chargeable 应征差饷数额
Ep|W> amount of share capital 股本额
[;7&E{,C amount of sums assured 承保款额
7i`@`0
amount of variation 变动幅度
]uI#4t~ amount of vote 拨款数额
SaH0YxnY+ amount payable 应付款额
iN %kF'&9 amount receivable 应收款额
qSlC@@.> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
G +o)s analysis 分析
/[#<@o ancillary risk 附属风险
n-be8p)- annual account 周年帐目；周年帐目报表；年度决算；年结
|bk. gh annual accounting date 年结日期
ytf. $P annual allowance 每年免税额；年积金；年度津贴；年津
U!r2`2LY annual balance 年度余额
_8vq]|rC annual disposable income 每年可动用收入
Pn\ Lg8 annual estimates 周年预算
Z!0D97^ annual fee 年费
02g}}{be8 annual general meeting 周年大会
,]gYy00w0s annual growth rate 年增率；每年增长率
Vahfz8~w/ annual long-term supplement 长期个案每年补助金
x{`>Il annual pensionable emolument 可供计算退休金的年薪
`f,SY annual report 年报
~e~iCyW;S Annual Report on the Consumer Price Index 《消费物价指数年报》
^vS+xq|4" annual return 周年报表；周年申报表；每年报税表格
I'{-T=R-q Annual Return Rules 《周年报表规则》
^31 X-}t v annual review of consumer prices 每年消费物价回顾
v}XMFC ! annual roll-forward basis 逐年延展方式
Q|q.~x<RQ annual salary 年薪
ujGvrY j annual statement 年度报表；年度决算表
n d gG1v% Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
g]PmmK_L annuitant 年金受益人
;N6Euiz annuity 年金
ZT:&j4A|0 annuity contract 年金合约
oswS<t{Z annuity on human life 人寿年金
b x` s;r= antecedent debt 先前的债项
;^za/h>r ante-dated cheque 倒填日期支票
5TqB&GP0 anticipated expenditure 预期开支
M@I LB-H anticipated net profit 预期纯利
G[z!;Zuf anticipated revenue 预期收入
&sleV5V anti-inflation measure 反通货膨胀措施
xPoI+, anti-inflationary stance 反通货膨胀立场
FvQ>Y')R7Z apparent deficit 表面赤字
T~@$WM( apparent financial solvency 表面偿债能力
V +j58Wuf apparent partner 表面合伙人
[}Vne ;V application for personal assessment 个人入息课税申请书
T{-<G13 application of fund 资金应用
MA1.I4dm application to release as liquidator and to destruct the books of accounts and documents
g/e\ EkT 申请免除清盘人职务及毁灭帐簿与文件
^t,sehpR:l appointed actuary 委任精算师
7<;87 t]] appointed auditor 委任核数师；委任审计师
Khp`KPxz% appointed trustee 委任的受托人
OP>rEUtj appointer 委任人
jI:5[. Y apportioned pro rata 按比例分摊
8L] em&871 apportionment 分配；分摊
f'._{" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0h ^& `H: apportionment formula 分摊方程式
d;1%Ei3K apportionment of estate duty 遗产税的分摊
fR[kjwX)<1 appraisal 估价；评估
`(NMHXgG+ appreciable growth 可观增长
kH:! 7L_= appreciable impact 显着影响
$*a'[Qot # appreciable increase 可观增长
T v2d?y appreciation 增值；升值
CJ 0{>? appreciation against other currencies 相对其他货币升值
X.TsOoy appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M{\W$xPL) appreciation tax 增值税
rBR,lS$4 appropriation 拨款；拨用；拨付
h~|B/.[R:3 appropriation account 拨款帐目
{Yp>h5nwM_ Appropriation Bill 拨款法案
x`:zC# appropriation-in-aid system 补助拨款办法
_4H
9rPhf approved assets 核准资产
Y v 22,|: approved basket stock 认可一篮子证券
DLMM1
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cF6eMml ; approved charitable donation 认可慈善捐款
!5 8j xh approved charitable institution 认可慈善机构
lxsBXX Zg approved currency 核准货币；认可货币
aLzRbRv approved estimates 核准预算
,|RS]I>X approved estimates of expenditure 核准开支预算
<i}lP/U approved overseas insurer 核准海外保险人
Z : 51Q approved overseas trust company 核准海外信托公司
Ej |rf Y approved pooled investment fund 核准汇集投资基金
lI#Ap2@ approved provident fund scheme 认可公积金计划
7Uy49cs, approved provision 核准拨款
="X2AuK%1$ approved redeemable share 核准可赎回股份
.8[Uk^q approved regional stock 认可地区性证券
j p g$5jZ approved retirement scheme 认可退休金计划
!=sM `(=~ approved subordinated loan 核准附属贷款
rDr3)*H?0 arbitrage 套戥；套汇；套利
jN. '%5Q?H arbitrageur 套戥者；套汇者
+v$,/~$tI arbitrary amount 临时款项
0|mF
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ib$_x:OO" arrears 欠款
1$1s 0yg arrears of pay 欠付薪酬
jV:Krk6T< arrears of revenue 逾期未收税款；逾期未收的帐项
rK^Sn7 U articles of association 组织章程；组织细则；组织章程细则
|Dz$OZP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8 cN[t.S ascertainment of profit 确定利润
3RSiu} "Asia Clear" “亚洲结算系统”
oaxCcB=\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^P)W/2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q[5j5vry Asian Development Fund [ADF] 亚洲发展基金
^o;f~6#17 Asian dollar bond 亚洲美元债券
(7v]bqfw Asian dollar market 亚洲美元市场
|ATz<"q> Asian dollar rate 亚洲美元利率
4.>rd6BAN- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
99xs5!4s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
R<"fcsU asked price 沽盘；喊价；索价；卖方报价
j% 7N\Vb assessable income 应评税入息
x d 9+P assessable loss 应评税亏损
sR(or =ub~ assessable profit 应评税利润
soSdlV{ assessable value 应评税值
'*`25BiQ assessed profit 估定利润
>%x N?% assessed value 经评估价值
x:Mh&dq? assessment 评税；评定；估价；评税单
ar+ j`QIe assessment number 评税编号；估价编号
M|HW$8V3_2 assessment of additional tax 补加税评税
:K-05$K assessment of performance 业绩评估；实绩评价
y,D@[*~Xb Assessor 评税主任
zk#NM"C+ asset price bubbles 资产价格泡沫
ao+lLCr asset-backed securities 具资产保证的证券
P1gW+*? assets accretion 资产增值
y ;'yob assets and liabilities 资产与负债
xEULV4Qw assets betterment statement 资产递增表；资产改进表
?p&CR[ assets lending 实物放款；有抵押贷款
U- b( assets of the company passing on the death 死者去世时转移的公司资产
ef
!@|2 assets pledged as security for liabilities 用作负债抵押的资产
A }( V2 assets portfolio 资产投资组合
D9hV` fA assets price 资产价格
9FGe (t < assets quality 资产质素
u
ZzO$e assets realization 资产变现
Z$a5vu*pg assets refinancing arrangement 资产再集资安排
[i"6\p & assets securitization 资产证券化
o7_*#5rD assets situated outside Hong Kong 在香港以外地方的资产
m'j]T/WF assets stripping 削减资产；拆卖资产
c >8I M assets value 资产值
5mtsN# assignee 承让人
G}| !J dr assignment 转让；转让书；转让契
n8FmIo Z&` assignment of interest 权益转让
<`PW4zSI assignment of letters patent and trade mark 专利证书及商标转让
[osI Q!u;: assignment of property 物业转让；物业转让书
w<qn @f assignment right 转让权
t\\oG H assignor 转让人
3Y gt ! associate 有联系的人；有关连人士；相联者；合伙人；联系人
B4l*]K% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vO?\u`vY associate member 附属会员
&d%0[Ui` associated body corporate 相联法人团体
<~d3L4h*< associated company 相联公司；联属公司
5. IX associated corporation 相联法团
NZ|(# ` X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?Q?=I,2bP 公认会计师公会〔英国〕
006 qj. Association of Futures Exchange Brokers 香港期货经纪协会
SV?^ i ` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hOOk f mOM association of underwriters 承保人组织
6_&uYA<8pE assumption of control 接管
dcn/|"jr assurance 担保；保险；转易；转易书
'5f6
M^}|2 assurance of interest 权益的转易
l KdY!j" at 19XX price 按一九ＸＸ年价格计算
Q EC4!$L^ at a discount 按赔价计算；按贴水价格计算；打折扣
]Yw/}GKB at a premium 按溢价计算；按升水价格计算
]ChGi[B~9 at call 通知付款；按通知
8kRqF?rb j at constant market price 按固定市价计算
\>G :mMk/ at constant price 按固定价格计算
3 * v&6/K at cost 按成本计算
ii)DOq#2 at current market price 按当时市价计算；按现时市价计算
rL KwuZ at current price 按当时价格计算；按现时价格计算
Z=I+_p_G at factor cost 按要素成本计算；按生产要素成本计算
rGqT[~{t at money-of-the-day price 按付款当日价格计算
*7Js mN? at or better 按指定或较佳价位〔买卖指令〕
=/Lwprj at par 按面值计算；平价
= >0 G at sight 见票即付
fZ6-ap,u at the close 按收市盘
o4U[;.?c at the opening 按开市盘
_!K@( dl attestation 见证；见证条款
E*W|>2nx] at-the-money option 平价期权
o9JZ -biH attorney 受权人；受托代表人
B/^1uPTZ71 attornment 新拥有人承认书
[
U`}) attributable profit 可归属利润
Kqn{q4 L attributable share value 可归属股份价值
V ."qxKsz Auckland Stock Exchange 奥克兰证券交易所
Z37%jd r auction 拍卖
!uxma~ZH- auctioneer 拍卖商
Cvgk67C=$ audit 审计；核数
]nQC Audit Commission 审计署
Ij_h #f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
R) Y*<Na 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〕
u 6"v}gN audit review 帐目审查
(oG-h"^/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
SmMJ%lgA6 audited account 审计帐目；经审计的帐目
bkSI1m3 audited annual account 经审计的周年帐目
hlO,mU audited balance sheet 经审计的资产负债表
8j^3_lD auditor 核数师；核数主任；审计师
9 C"d7-- auditor's certificate 核数师证明书；审计师证明书
9bb 5?b/ auditor's report 核数师报告；审计师报告
x#hGJT Aussie bond 澳元债券
uupfL >h austerity budget 紧缩预算
lD]/Kx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&`}8Jz=S Australia All Ordinaries Index 澳洲所有普通股票指数
:L&d >Ii|' Australian Dollar [AUD] 澳元
M!Wjfq
^~ Australian Options Market 澳大利亚期权市场
n u!tk$Q Australian Securities Commission 澳洲证券事务监察委员会
=AVr< kP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Dxx`<=&g Australian Stock Exchange 澳大利亚证券交易所
us2RW<Oxv Austrian Schilling [ATS] 奥地利先令
zjlo3=FQX[ authentication 认证；鉴证
bKb}VP authority to purchase 委托购买证；委购书
r)/nx@x authorization 认可；核准；授权；授权书
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q6N authorization by direction 指示授权
/t;Kn m authorization by instruction 指令授权
"<^]d~a_ authorization by warrant 令状授权
t9Y?0O}/ authorization of unit trust 单位信托的认可
=zX A0% authorized agent 指定代理人
A{(<#yRfg authorized capital 法定资本
@`S8d%6 P authorized clerk 出市员
y'21)P authorized dealer 认可交易商
uHu ( authorized financial institution 认可财务机构
xZ.c@u6: authorized fund 认可基金
q#|,4 ( Z authorized fund house 获授权的基金公司；认可基金公司
|`c=`xK7' authorized institution 认可机构
qR>"r"Fq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
jxdxIkAHZc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`GQ'yv authorized insurer 获授权保险人；获认可承保人
7$/%c{ o authorized investment 特准投资项目
*E 1 v authorized person 获授权人
gsD 0N^ authorized representative 获授权代表
Ua](o H authorized share capital 法定股本
H6! <y- automated quotation system 自动报价系统
#fTP o:*t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#nS[]UbwZ 自动交易系统〔香港期货交易所有限公司〕
0s+pcqOd^ automatic adjustment mechanism 自动调整机制
w=K !U] automatic adjustment system 自动调整系统
%@4/W N Automatic Clearing House 自动票据交换所
!5escR!\D automatic exchange rates accumulation system 自动化汇率累集系统
RbA.%~jjx* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7Ew.6!s#n1 automatic teller machine [ATM] 自动柜员机
A=a~ [vre autopay 自动转帐
yD n 8{uI available assets 可用资产
6~b]RZe7 available fiscal reserve 现存财政储备
4Bc< available profit 可用利润
6*Y>Y&sea Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
++ZtL\h{7 average 平均；平均数；海损
[Dou%\ average basic salary 平均基本薪金
#' ?gMVSk average consumer expenditure 平均消费开支；一般消费开支
jh3X G average cost 平均成本
F')f i0= average cost of land production 增辟土地平均成本
leM cY6 average daily turnover 平均每日成交额
e9e7_QG_- average daily wage rate 平均每日工资率
Z/hk)GI average expenditure pattern 平均开支模式
<>9zXbI average growth rate 平均增长率
1E'/! | average net fixed assets 固定资产平均净值
~~D
=Z# average of relatives 相对价格平均数
&Ge tRDr average price 平均价格
?5yj</W average propensity to consume 平均消费倾向；一般消费倾向
R:}u(N average propensity to save 平均储蓄倾向；一般储蓄倾向
Ml Bw=Nr average rate 平均率
us,1:@a)a average revenue 平均收入；平均收益
i9FtS7 average stock 平均库存；平均存货
5/{";k)L+ average yearly rent 平均年租
=Lyo]8>,X avoidance of double taxation 避免双重课税
pHpHvSI avoidance of tax 避税
