A:
fn3DoD+I A share Ａ股；甲类股份
_m@ +d>f_ abatement of tax 减税；减扣免税额
2{A/Fbk ABN AMRO Bank N.V. 荷兰银行
]N^ >>k above-the-line expenditure 线上项目支出；经常预算支出
1 ~s$ < above-the-line receipt 线上项目收入；经常预算收入
4<btWbk5u* ABSA Asia Limited 南非联合亚洲有限公司
W@t{pXwLv absolute change 绝对数值变更
0RF<:9@x2 absolute expenditure 实际开支
fO{'$ ?K absolute guideline figure 绝对准则数字
s*tzU.E ( absolute interest 绝对权益
fq(3uE]nC absolute order of discharge 绝对破产解除令
g 0 k{b absolute profit margin 绝对利润幅度
rd ]dD G absolute value 实值；绝对值
2# _ i_j absolutely vested interest 绝对既得权益
7 Um3m yXU absorbed cost 已吸收成本；已分摊成本
T]l Vwj absorption 吸收；分摊；合并
+ ![\7 absorption rate 吸收率；摊配率；分摊率
l<UJ@XID$ ACB Finance Limited 亚洲商业财务有限公司
7J|e L
yj acceptable form of reciprocity 合理的互惠条件
3e?a$ ~9 acceptable rate 适当利率；适当汇率
\Lz4ZZjSY acceptance agreement 承兑协议
oV;I8;#\J acceptance for honour 参加承兑
t@cImmh\T acceptor 承兑人；接受人；受票人
! {S HlS acceptor for honour 参加承兑人
?{(Jy* accident insurance 意外保险
umI6# Vd`= Accident Insurance Association of Hong Kong 香港意外保险公会
&\5%C\0Z< accident insurance scheme 意外保险计划
;@/vKA3l. accident year basis 意外年度基准
p Igjo>K accommodation 通融；贷款
dk.VH!uVb accommodation bill 通融票据；空头票据
[ J6q(} f accommodation party 汇票代发人
(;2]`D [x account balance 帐户余额；帐户结余
>mp" =Y account book 帐簿
9V?:! %J account collected in advance 预收款项
icXeB_&cS account current book 往来帐簿
e$4$G<8;y account of after-acquired property 事后取得的财产报告
Nr fj[I account of defaulter 拖欠帐目
3.V-r59 account payable 应付帐款
e"]DIy4s account payee only [A/C payee only] 只可转帐；存入收款人帐户
e) kVS }e? account receivable 应收帐款
Sz0CP1WB account receivable report 应收帐款报表
cE7IHQ account statement 结单；帐单；会计财务报表
}^Ky)** account title 帐户名称；会计科目
(E<QA accountant's report 会计师报告
?T7ndXX Accountant's Report Rules 会计师报告规则
`cpUl*Y= accounting and auditing procedure 会计与审计程序；会计与核数程序
o WcBQ| Accounting Arrangements 《会计安排》
5 u^;71 accounting basis 会计基础
L<O" 36R accounting by Official Receiver 破产管理署署长呈交的帐目
@W O>F G3 Accounting Circular 《会计通告》
t_{rKb,
accounting class 会计类别
"V:E BR accounting date 记帐日期；会计结算日期
w f/DLAC accounting for money 款项核算
'/ GZ,~q Accounting Officer 会计主任
Rt Scv accounting period 会计报告期；会计期
yUlYf#`H accounting policy 会计政策；会计方针
Z >F5rkJ accounting practice 会计惯例
8L,i}hIo. accounting principle 会计准则
O>Ao#_*hOb accounting record 会计记录
?%wM 8? accounting report 会计报告
)+v' @ ]r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q??nw^8Hi Accounting Society of China 中国会计学会
X.hV MX2B accounting statement 会计报表
Q0-}!5`E1$ accounting system 会计制度；会计系统
e2* Fe9: accounting transaction 会计事项；帐务交易
RMO6k bfP accounting treatment 会计处理
_do(
accounting year 会计年度
&Ez]pKjB accretion 增值；添加
E@D}Sqt accrual 应计项目；应累算数目
=3<@{^Eg accrual basis 应计制；权责发生制
:}}~ $$& accrual basis accounting 应计制会计；权责发生制会计
xH/Pw? ^ accrue 应累算；应计
[SA$d`B/ accrued benefit 应累算利益
u s3fBY' accrued charges 应计费用
z 8\;XR accrued cumulative preference share dividend 应累算的累积优先股股息
U 2)y fhI accrued expenses 应累算费用
[t}$W*hY
accrued interest payable 应付利息；应计未付利息
[Csv/ accrued interest receivable 应收利息；应计未收利息
%9P)Okq accrued right 累算权益
268H!'!\ accruing profit 应累算的利润
sPUn" 7 accumulated fiscal reserve 累积财政储备
cri.kr9Y accumulated profit 累积利润；滚存溢利
s
u)AIvF{ accumulated reserve 累积储备
}ikJ a accumulation of surplus income 累积收益盈余
SB\T
i H/ acquired assets 既得资产
%?~`'vYoi acquisition 收购；购置；取得
{'R\C5 :D7 acquisition cost 购置成本
OJ Y_u[ acquisition expenses 购置费用
2 E d acquisition of 100% interest 收购全部股权
X__>r ?oJ acquisition of control 取得控制权
+ ZxG<1& acquisition of fixed assets 购置固定资产
E]26a,^L acquisition of shell “买壳”
b+qdl`V d acquisition price 收购价
A-XWG9nL act of God 天灾
t:<dirw,o acting partner 执事合伙人
/vG)n9Rc active market 买卖活跃的市场；交投畅旺的市场；旺市
~Q/G_^U: active partner 积极参与的合伙人
KW5u.phv active trading 交投活跃
!mtq?LV actual circulation 实际流通
}9,^=g - actual cost 实际成本
m6D]
actual expenditure 实际开支；实际支出
69>N xr~k actual income 实际入息；实际收入；实际收益
-F+dmI,1$ actual market 现货市场
eX9Hwq4X44 actual price 现货价；实际价格
!p#+I= actual profit 实际利润
5v@- .p actual quotation 实盘；实际价位；实际报价
W nL Ma|e actual year basis 按实际年度计算
6xsB#v* actuals 实货
}|W n6X actuarial investigation 精算调查
Y']D_\y actuarial principle 精算原则
PWw2;3`-6w actuarial report 精算师报告
E0Neo _7 Actuarial Society of Hong Kong 香港精算学会
TUaW' actuarial valuation 精算师估值
%oY=.Ok ] actuary 精算师
Im* ~6 [ ad referendum agreement 暂定协议；有待覆核的协定
<.lT.>'? ad valorem duty 从价税；按值征税
MPg"n-g* ad valorem duty system 从价税制
K
V-}:u( ad valorem fee 从价费
' QrvkQ ad valorem tariff 从价关税
_:Jra additional allowance 额外免税额
5sc` L additional amount for unexpired risk 未过期风险的额外款额
KNw{\Pz~w additional assessable profit 补加应评税利润
/>,Tq!i\4} additional assessment 补加评税
2UF
,W] additional commitment 额外承担
fEB>3hI additional commitment vote 额外承担拨款
Pfv| K;3i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=oPc\VYW additional dependent parent allowance 供养父母额外免税额
=Q!)xEK additional provision 额外拨款
:GaK . W
q additional stamp duty 附加印花税
pDg_^ | additional tax 补加税罚款；补加税款
0;bi*2U Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;HOOo>%_K adjudged bankrupt 被裁定破产
zL<<`u? adjudicated bankrupt 裁定破产人
4CT _MA j adjudication fee 裁定费；评定印花税额手续费；评估契据费
A"`^A brm adjudication of bankruptcy 裁定破产；宣告破产
)t-Jc+*A> adjudication of insolvency 裁定无力偿还债务
{B_pjs adjusted actual 经调整的实数；调整后的实数
W _ = adjusted current assets 经调整的流动资产；调整后的流动资产
ba-J-G@YW adjusted figure 经调整的数字；调整后的数额
PU6Sa-fQ2, adjusted liabilities 经调整的负债；调整后的负债
Hik :Sqpox adjusted loss 经调整的亏损；调整后的亏损
?1G7=R 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
79?%g= #= adjusted profit 经调整的利润；调整后的利润
EMV< PshW= adjusted surplus 经调整的盈余额；调整后的盈余额
w!=Fi adjusted value 经调整的价值；调整后的价值
p? dXs^ c adjustment 调整；修订；理算〔保险〕
*+-L`b{SX adjustment centre 调剂中心
TC=djC4$/ adjustment lag 调整过程的时间差距；调整时差
o ? Wp[{K adjustment mechanism 调整机制
h5:>o adjustment of loss 亏损调整
m\}8N
u adjustment process 调整过程；调整程序
EP|OKXRltA adjustment range 调整幅度
%L\buwjy$ administered exchange rate 受管制汇率
*r &q;ER Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
},d`<^~ administration expenses 行政费用
XU 3v#Du administration fee 手续费；行政费
.5;X d? administration in bankruptcy 破产管理
s L9,+ administration order 遗产管理令
*,UD&N_)*6 administrator 管理人；遗产管理人
i"h '^6M1 administrator of the estate 遗产管理人
,1s ,G]%M admission of debt 债项承认书
Gxtb@` f admission of proof 接纳债权证明
I4%p?'i,C advance 放贷款项；垫付款项；预支款项；预付款项
7h3#5Y advance account 暂支帐目；预付款帐户
*f? z$46 advance compensation 预付补偿金
Gg\805L@ advance from shareholder 股东垫款
wQ4 IQ! advance pending reimbursement 预支以待日后付还
9 NO^ ' advanced economy 先进经济体系
q Z,7q advancement 预付；预付财产
3y9K' advances warrant 垫款令
7q' _]$ advancing 贷出
>z` ^Q [ adverse balance 逆差
RO([R=.`/ adverse exchange 逆汇
Z ]1=nSv advertisement addressed to shareholders 在报章刊登的致股东通告
eu]t.Co[X advice for collection 托收通知书
Nf#8V| advice of drawing 提款通知书；汇票通知书
RcASFBNpS advice of payment 付款通知
D};zPf@!p Advisory Committee [Securities and Futures Commission]
7^fpbrj 谘询委员会〔证券及期货事务监察委员会〕
lR^OS*v Advisory Committee on Diversification 经济多元化谘询委员会
rT2gX^Mj& affidavit 誓章；遗产申报誓章
Z=B6f u* affidavit of no receipt 述明无收款的誓章
fcuU, A affiliate 联号；联营公司；附属公司
C;T:'Uws affiliated company 附属公司；联号；联营公司
Tk^J#};N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5i+0GN3nd affordability 负担能力
\uumNpB*n African Development Bank [AfDB] 非洲开发银行
f?ImQYqP
after-acquired property 事后取得的财产
wc3OOyP@0 after-hours dealing 市后交易
HOn,c@.9Y after-tax profit 税后盈利；税后利润；税后溢利
jL|y4 agency agreement 代理协议
?HP54G<{xz agency expenses 代理机构的开支
],fu#pi=] agency fee 代理费
QJcaOXyMS Agency Law 《代理法》
zH1pW ( agent 代理人；承销人
5kK:1hH7 agent of company 公司代理人
gbf-3KSp^ agent's fee 代理人费；经纪费
Mp V 3. aggregate 总计；总数；总体数字
%7X<:f|N8x aggregate amount 总款额；总额
\WDL?(G< aggregate assets and liabilities 总体资产与负债
$Vi[195]2 aggregate at constant price 按固定价格计算的总体数字
/-#1ys#F= aggregate demand 总需求
)w{bT] aggregate gross position 总持仓量
^ l UV^%f aggregate limit 总限额
d ,Fj|}S aggregate of salaries tax 合计薪俸税
oBA]qI aggregate performance 总体表现；总体业绩
H O^3v34ZO aggregate supply 总体供应
~ {#$`o= aggregate surplus 总盈余
>t[beRcR6 aggregate total 整体总额
C+*qU aggregate value 总值；合计价值
U 5 `h aggregated basis 合计基准
GAZTCkB " aggregated net chargeable income 合计应课税入息实额
^1a/)Be{_ aggregation 合并计算；合计；总和
P Y4RwN aggregation of incomes of husband and wife 夫妇入息合并计算
ad\?@>[ I aggregation of property 财产的总和
2 kOFyD
agio 差价；贴水
-:hiLZJ7- 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》
<K~> :4c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9 >t 《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》
9@Iz:!oqb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'`-W!g[
> 《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》
AhZ`hj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h6 *&1r 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`A]CdgA agreement for a settlement 授产协议
%uuh+@/&yz agreement for assignment 转让协议
)J O #Z( agreement for sale 售卖协议；买卖协议
ArFsr agreement for sale and purchase 买卖协议
Kk}|[\fW agreement for the payment of interest 支付利息协议
sHqs)@D agreement for the repayment of money 还款协议
fp jy[$8 agreement of reinsurance 再保险协议
#U b"Ii Agricultural Bank of China 中国农业银行
wD |3Czc air passenger departure tax 飞机乘客离境税
*4i) aj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O8 ; `6r airport tax 机场税
A`= ;yD alcohol duty 酒精税
F{ :ZHCm alienation 让与；让渡；转让
0XrB+nt alimony 生活费；赡养费
Ub0hISA All Ordinaries Index [AOI] 所有普通股指数
!)jw o=l}J all risks 全险；综合险
W+A-<R h\ All Sales Record for Stock Market 《股票市场成交报告》
tQS j[Yl Allied Capital Resources Limited 新联财务有限公司
Qy) +YhE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X q3n7d. allocation letter 拨款信件
LvWl*:z allocation of fund 分配款项；预留款项
,0'Yj?U> allocation of profit 利润分配；溢利分配
>m}U|#;W allocation warrant 拨款令
K[wOK allotment 分配；配股
vv2N;/;I allotment notice 股份配售通知；配股通知
y_^w | allotment of shares 股份分配
_RLx;Tn)L allowable 可获宽免；免税的
HF9\SVR
B allowable business loss 可扣除的营业亏损
vybQ}dscn allowable expenses 可扣税的支出
yIm@m[B;
allowance 免税额；津贴；备抵；准备金
O/X;(qYd allowance for debts 债项的免税额
? m$uqi allowance for depreciation by wear and tear 耗损折旧免税额
|- WoR u allowance for funeral expenses 殡殓费的免税额
dDuT,zP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M18H1e@Al allowance for repairs and outgoings 修葺及支出方面的免税额
"(@W^q F}d allowance to debtor 给债务人的津贴
zW`Zmt\T2 alteration of capital 资本更改
b#**`Y alternate trustee 候补受托人
? 4X8l@fR amalgamation 合并
;(a\F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;j#$d@VG" ambit of charges 征税范围；收费范围
f8ap+][ amended valuation 经修订的估值
2?",2x0 9 American Commodities Exchange 美国商品交易所
oYYns%r}{ American Express Bank Limited 美国运通银行
5ryzAB O\2 American Stock Exchange 美国证券交易所
=j)y. x( amortization 摊销
@S/PB[%S amount due from banks 存放银行同业的款项
q|E0Y amount due from banks abroad 存放海外银行同业的款项
rAc
Yt 9M# amount due from holding companies 控股公司欠款
e
~X<+3< amount due from local banks 存放本港银行同业的款项
Rw]4/ amount due to banks 银行同业的存款
Hp o/CY/ amount due to banks abroad 海外银行同业的存款
0- )D`s% amount due to holding companies 控股公司存款
$ae*3L>5M amount due to local banks 本港银行同业的存款
b.qp&2 A amount due to outport banks 外埠银行同业的存款
nI1DLVt amount for note issue 发行纸币的款额
_3 q% amount of bond 担保契据的款额
h[5<S& amount of consideration 代价款额
?)B"\#`t amount of contribution 供款数额
+]n.uA-`[a amount of indebtedness 负债款额
I91p X<NBf amount of principal of the loan 贷款本金额
U Ox$Xwp5& amount of rates chargeable 应征差饷数额
oDyrf"dl amount of share capital 股本额
-IB f;"8f amount of sums assured 承保款额
Sm(QgZO[4 amount of variation 变动幅度
9Fe(],AzF amount of vote 拨款数额
?
x1 "uH amount payable 应付款额
^*;{Uj+O~Y amount receivable 应收款额
G ;:D 6\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
V}1D1. @ analysis 分析
~R`Rj*Q2Y ancillary risk 附属风险
Yp 8~wdm annual account 周年帐目；周年帐目报表；年度决算；年结
/h4 : :, annual accounting date 年结日期
pRsYA7Ti annual allowance 每年免税额；年积金；年度津贴；年津
<Sxsmf0" annual balance 年度余额
>".,=u ' annual disposable income 每年可动用收入
]J^ 9iDTTA annual estimates 周年预算
.s4hFB^n annual fee 年费
U] 2fV|Hn annual general meeting 周年大会
Jjb(l W annual growth rate 年增率；每年增长率
9aLS%-x!+ annual long-term supplement 长期个案每年补助金
&G5=? ub annual pensionable emolument 可供计算退休金的年薪
N-x~\ B! annual report 年报
{VWUK`3 Annual Report on the Consumer Price Index 《消费物价指数年报》
)I 80Nq
annual return 周年报表；周年申报表；每年报税表格
#A8 d@]Ps Annual Return Rules 《周年报表规则》
Cdjh/+!f annual review of consumer prices 每年消费物价回顾
fvajNP annual roll-forward basis 逐年延展方式
V?g@pnN" annual salary 年薪
,`7;S,f annual statement 年度报表；年度决算表
`aFy2x`3 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
Da)rzr|}>3 annuitant 年金受益人
JPS7L} Kv annuity 年金
M Cam c annuity contract 年金合约
.xtjB8 gc annuity on human life 人寿年金
B/IPG~aMEZ antecedent debt 先前的债项
F+ ;{s(wx ante-dated cheque 倒填日期支票
o C]tEXJ anticipated expenditure 预期开支
c65_E<5Z anticipated net profit 预期纯利
S-
Mh0o" anticipated revenue 预期收入
xO2 S|DH{ anti-inflation measure 反通货膨胀措施
Mis t,H7 anti-inflationary stance 反通货膨胀立场
2#4_ /5(j* apparent deficit 表面赤字
a8T<f/qW k apparent financial solvency 表面偿债能力
(fgX!G[W apparent partner 表面合伙人
O_*(:Z application for personal assessment 个人入息课税申请书
_VU/j9<+ application of fund 资金应用
0dKI+z gr application to release as liquidator and to destruct the books of accounts and documents
({3hX"C@Q 申请免除清盘人职务及毁灭帐簿与文件
!GkwbHr+p appointed actuary 委任精算师
1y5]+GU'` appointed auditor 委任核数师；委任审计师
Sd;/yC 8 appointed trustee 委任的受托人
KlgPDV9mg appointer 委任人
$or?7 w> apportioned pro rata 按比例分摊
}i1p &EN^ apportionment 分配；分摊
[/#c9RA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t<O5_}R%d apportionment formula 分摊方程式
w=I'
CMRt apportionment of estate duty 遗产税的分摊
;!4Bw"Gg appraisal 估价；评估
p*10u@, appreciable growth 可观增长
qC9$xIWq appreciable impact 显着影响
^/ K\a
, appreciable increase 可观增长
j(|G) F appreciation 增值；升值
9Vx2VjK2' appreciation against other currencies 相对其他货币升值
DPvM|n`TW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
QDlEby m appreciation tax 增值税
o5 6 _t{< appropriation 拨款；拨用；拨付
Dc |!H{Yr appropriation account 拨款帐目
]KGLJ~hm> Appropriation Bill 拨款法案
iw6qNV:\Z appropriation-in-aid system 补助拨款办法
@%L4^ms approved assets 核准资产
daT[2M approved basket stock 认可一篮子证券
kBY 54pl approved budget 核准预算
zd CeOZ 6 approved charitable donation 认可慈善捐款
\F%5T RoC approved charitable institution 认可慈善机构
I__|+%oC approved currency 核准货币；认可货币
ZF
:e6em approved estimates 核准预算
mj0{Nd approved estimates of expenditure 核准开支预算
N9r} nqCN approved overseas insurer 核准海外保险人
:+ef|,:`/ approved overseas trust company 核准海外信托公司
lkf(t&vL2 approved pooled investment fund 核准汇集投资基金
.gNWDk0$Y approved provident fund scheme 认可公积金计划
]%I cUd} approved provision 核准拨款
:ho)3kB approved redeemable share 核准可赎回股份
@sly-2{e1 approved regional stock 认可地区性证券
D'aq^T' approved retirement scheme 认可退休金计划
~LPxVYh K approved subordinated loan 核准附属贷款
~ \tI9L?|A arbitrage 套戥；套汇；套利
-;_`>O U{ arbitrageur 套戥者；套汇者
` bd arbitrary amount 临时款项
<8 MKjf arrangement 措施；安排；协定
`r+"2.z* arrears 欠款
27*u^N*z@ arrears of pay 欠付薪酬
jw$3cwddH arrears of revenue 逾期未收税款；逾期未收的帐项
4C^;lK articles of association 组织章程；组织细则；组织章程细则
P"0S94o:5J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V,bfD3S3 ascertainment of profit 确定利润
TH irh6 "Asia Clear" “亚洲结算系统”
%sb)U ~gP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ZdHfZ3)dB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_[-+%RP Asian Development Fund [ADF] 亚洲发展基金
'v^CA} Asian dollar bond 亚洲美元债券
c[ ]_gUp8 Asian dollar market 亚洲美元市场
; >3q@9\D Asian dollar rate 亚洲美元利率
i(9=` A} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e&f9/rfx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k"|4
LPv[ asked price 沽盘；喊价；索价；卖方报价
'3Yci(t+ assessable income 应评税入息
I|lz;i} $ assessable loss 应评税亏损
Z~{0XG\Y assessable profit 应评税利润
Zrp`91&I assessable value 应评税值
6_/69 1 assessed profit 估定利润
Z]l <,m assessed value 经评估价值
{hB7F"S assessment 评税；评定；估价；评税单
0!F"s>(H assessment number 评税编号；估价编号
!%x8!;za assessment of additional tax 补加税评税
) W)m?% assessment of performance 业绩评估；实绩评价
UKp- *YukT Assessor 评税主任
eRQ}`DjTk asset price bubbles 资产价格泡沫
?)x>GB(9ZN asset-backed securities 具资产保证的证券
!b0'd'xe assets accretion 资产增值
kM5N #|! assets and liabilities 资产与负债
U'zW; Lt assets betterment statement 资产递增表；资产改进表
}^WQNdws56 assets lending 实物放款；有抵押贷款
<`*}$Zh assets of the company passing on the death 死者去世时转移的公司资产
_f$8{& `k assets pledged as security for liabilities 用作负债抵押的资产
5Jq~EB{" assets portfolio 资产投资组合
i rMZLc6 assets price 资产价格
IbC(/i#%` assets quality 资产质素
egboLqn assets realization 资产变现
@\v, assets refinancing arrangement 资产再集资安排
/2-S /,a assets securitization 资产证券化
uZ( I|N$ assets situated outside Hong Kong 在香港以外地方的资产
L+Yn}"gIs assets stripping 削减资产；拆卖资产
]kq{9b'; assets value 资产值
^RytBwzKM assignee 承让人
Rk.YnA_J6 assignment 转让；转让书；转让契
Rkm1fYf assignment of interest 权益转让
WS8m^~S@\ assignment of letters patent and trade mark 专利证书及商标转让
)%x oN< assignment of property 物业转让；物业转让书
r
H;@N assignment right 转让权
q }e"E
cr assignor 转让人
1VK ?Svnd associate 有联系的人；有关连人士；相联者；合伙人；联系人
<qN0Q7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OiNzN.}d associate member 附属会员
_x 'R8/ associated body corporate 相联法人团体
pkpD1c^ associated company 相联公司；联属公司
IRNL(9H associated corporation 相联法团
HXhz |s0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'Ca6cm 3Tg 公认会计师公会〔英国〕
\bqIe}3V7 Association of Futures Exchange Brokers 香港期货经纪协会
W-q2|NK Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G$pTTT6# association of underwriters 承保人组织
$,q~ q^0 assumption of control 接管
Htn=h~U`z assurance 担保；保险；转易；转易书
,~8:^*0s assurance of interest 权益的转易
!/+ZKx("9 at 19XX price 按一九ＸＸ年价格计算
?| '+5$ at a discount 按赔价计算；按贴水价格计算；打折扣
B1 T:c4:N at a premium 按溢价计算；按升水价格计算
84^ '^nd at call 通知付款；按通知
c^vP d]Ed at constant market price 按固定市价计算
K[0.4+ at constant price 按固定价格计算
D"0:n. at cost 按成本计算
q 65KxOf` at current market price 按当时市价计算；按现时市价计算
bqp6cg\p at current price 按当时价格计算；按现时价格计算
zWpJ\/k~ at factor cost 按要素成本计算；按生产要素成本计算
;EbGW&T at money-of-the-day price 按付款当日价格计算
%JM:4G|q at or better 按指定或较佳价位〔买卖指令〕
gR v5l3k at par 按面值计算；平价
R>SS\YC'X at sight 见票即付
m7wD#?lm at the close 按收市盘
j_*$ Avy at the opening 按开市盘
5vs~8|aRo attestation 见证；见证条款
D7|[:`` at-the-money option 平价期权
dfY (5Wc+f attorney 受权人；受托代表人
q p_lMz attornment 新拥有人承认书
ntbl0Sk attributable profit 可归属利润
Pe6}y attributable share value 可归属股份价值
F8M&.TE_3 Auckland Stock Exchange 奥克兰证券交易所
r!SMF ]?SJ auction 拍卖
H,`F%G#!`q auctioneer 拍卖商
lxb+0fiN audit 审计；核数
e5G)83[= Audit Commission 审计署
,?k[<C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M#X8Rs1` 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〕
a0I+|fR audit review 帐目审查
| N_tVE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4k/B=%l audited account 审计帐目；经审计的帐目
[xzgk [>5 audited annual account 经审计的周年帐目
\J[m4 tw^ audited balance sheet 经审计的资产负债表
Z- |.j^n auditor 核数师；核数主任；审计师
|S.G# za auditor's certificate 核数师证明书；审计师证明书
I^"ou M9}Q auditor's report 核数师报告；审计师报告
/aS = vjs Aussie bond 澳元债券
/ivcqVu] austerity budget 紧缩预算
_R&mN\e y5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`i5U&K. 7 Australia All Ordinaries Index 澳洲所有普通股票指数
.GcIwP'aU- Australian Dollar [AUD] 澳元
YoyJnl.?u Australian Options Market 澳大利亚期权市场
m ;-FP 2~ Australian Securities Commission 澳洲证券事务监察委员会
h}-} !v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`G*7y7 Australian Stock Exchange 澳大利亚证券交易所
zQ3m@x Austrian Schilling [ATS] 奥地利先令
+GCN63 n X authentication 认证；鉴证
{hQ0=rv< authority to purchase 委托购买证；委购书
a (AKVk\ authorization 认可；核准；授权；授权书
,Y *unk<S authorization by direction 指示授权
z~&uLu authorization by instruction 指令授权
Pyh+HD\ authorization by warrant 令状授权
X[/>{rK authorization of unit trust 单位信托的认可
0VsQ$4'V^ authorized agent 指定代理人
?>c*[>LpZ authorized capital 法定资本
x` T authorized clerk 出市员
Uytq,3Gj6 authorized dealer 认可交易商
p}q27<O*/ authorized financial institution 认可财务机构
I5]=\k($ authorized fund 认可基金
|dIP &9 authorized fund house 获授权的基金公司；认可基金公司
Qn= 3b:S- authorized institution 认可机构
gc(Gc vdB\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
AGaM
&x= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
BS3Aczwk authorized insurer 获授权保险人；获认可承保人
,=sbK ?& authorized investment 特准投资项目
pde,@0(Fa authorized person 获授权人
q#LB 2 M authorized representative 获授权代表
\: ] authorized share capital 法定股本
x{K^u" automated quotation system 自动报价系统
hoj P3 [ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]xGo[:k|E 自动交易系统〔香港期货交易所有限公司〕
5ncjv@Aa automatic adjustment mechanism 自动调整机制
*+(t2!yFmE automatic adjustment system 自动调整系统
8vQGpIa, Automatic Clearing House 自动票据交换所
\H<g KZquR automatic exchange rates accumulation system 自动化汇率累集系统
>,c$e' h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
- 7MR2)U automatic teller machine [ATM] 自动柜员机
wEju`0#; autopay 自动转帐
vBy t_X available assets 可用资产
5)h#NkA\J available fiscal reserve 现存财政储备
eC%uu available profit 可用利润
m( 0sG(A~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4I7B
#{ average 平均；平均数；海损
\s_lB~"P!3 average basic salary 平均基本薪金
rJLn=|uR average consumer expenditure 平均消费开支；一般消费开支
3V=(P.A Tm average cost 平均成本
A:|dY^,:?* average cost of land production 增辟土地平均成本
c:#<g/-{wM average daily turnover 平均每日成交额
b# ga average daily wage rate 平均每日工资率
bVfFhfh* average expenditure pattern 平均开支模式
e^v 5a i average growth rate 平均增长率
n(X {|? average net fixed assets 固定资产平均净值
"FuOWI{in average of relatives 相对价格平均数
2P\k;T( average price 平均价格
hxG= g6:G average propensity to consume 平均消费倾向；一般消费倾向
V| 6PKED average propensity to save 平均储蓄倾向；一般储蓄倾向
-64@}Ts*? average rate 平均率
/<[S> ;!kr average revenue 平均收入；平均收益
&6]+a4 average stock 平均库存；平均存货
'?| (QU:)F average yearly rent 平均年租
7#
>;iGuz avoidance of double taxation 避免双重课税
%v}SJEXF p avoidance of tax 避税
