A:
M"V@>E\L A share Ａ股；甲类股份
!j@ 8:j0WY abatement of tax 减税；减扣免税额
DTY=k ABN AMRO Bank N.V. 荷兰银行
%iNDRLR%I above-the-line expenditure 线上项目支出；经常预算支出
|xOOdy6 )~ above-the-line receipt 线上项目收入；经常预算收入
3 -FNd~ % ABSA Asia Limited 南非联合亚洲有限公司
`)fGw7J
{ absolute change 绝对数值变更
|v& &%>A2 absolute expenditure 实际开支
)Ec;kr b+ absolute guideline figure 绝对准则数字
s+11) ~ absolute interest 绝对权益
@ ri. r1 absolute order of discharge 绝对破产解除令
Fk:(% ci absolute profit margin 绝对利润幅度
/uVB[Tk^ absolute value 实值；绝对值
&0`L; 1R absolutely vested interest 绝对既得权益
q ^?{6}sy absorbed cost 已吸收成本；已分摊成本
ub%q<sE* absorption 吸收；分摊；合并
&r_B\j3 absorption rate 吸收率；摊配率；分摊率
K||85l?< ACB Finance Limited 亚洲商业财务有限公司
_ev^5`>p/ acceptable form of reciprocity 合理的互惠条件
"% Ak[04' acceptable rate 适当利率；适当汇率
%JZIg! acceptance agreement 承兑协议
1C{~!=6# acceptance for honour 参加承兑
0=iJT4IEJ acceptor 承兑人；接受人；受票人
[+GG Wo acceptor for honour 参加承兑人
& !=3F bn accident insurance 意外保险
CT : ac64 Accident Insurance Association of Hong Kong 香港意外保险公会
zc"eSy< w$ accident insurance scheme 意外保险计划
L Y MfoXp accident year basis 意外年度基准
8V n Z@* accommodation 通融；贷款
i
F Ab"VA accommodation bill 通融票据；空头票据
5`J.
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,LvJ'N account balance 帐户余额；帐户结余
<t Nx*ce5 account book 帐簿
jZGmTtx account collected in advance 预收款项
9}-,dgAB account current book 往来帐簿
8b/yT4f account of after-acquired property 事后取得的财产报告
(|-/S0AV account of defaulter 拖欠帐目
q$K~BgFzpZ account payable 应付帐款
xab[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
$f%_ 4 = account receivable 应收帐款
=uH`Ek Y : account receivable report 应收帐款报表
x]:mc%4-Z account statement 结单；帐单；会计财务报表
dNR4h account title 帐户名称；会计科目
|@ +
x9|'W accountant's report 会计师报告
<8Ad\MU Accountant's Report Rules 会计师报告规则
Nuj%8om6 accounting and auditing procedure 会计与审计程序；会计与核数程序
J_,y?}.e3 Accounting Arrangements 《会计安排》
8K qv)FjB
accounting basis 会计基础
Vy biuP accounting by Official Receiver 破产管理署署长呈交的帐目
@ 9uwcM1F Accounting Circular 《会计通告》
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VJb accounting class 会计类别
83h6>D b accounting date 记帐日期；会计结算日期
"^\ 4x I accounting for money 款项核算
t|/ /oEY Accounting Officer 会计主任
~b +> o accounting period 会计报告期；会计期
_% x|,vo`( accounting policy 会计政策；会计方针
{5*5tCIt accounting practice 会计惯例
n\QG-?%Pi accounting principle 会计准则
5Z Pl`[He accounting record 会计记录
)wC>Hq[mhW accounting report 会计报告
Y9C] -zEv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zr,jaR; Accounting Society of China 中国会计学会
n V<YwqK accounting statement 会计报表
61]6N;kJ; accounting system 会计制度；会计系统
Wrlmo '31 accounting transaction 会计事项；帐务交易
jooh`| `P accounting treatment 会计处理
X,p&S^ accounting year 会计年度
tY7u\Y;^ accretion 增值；添加
49CMR O,T accrual 应计项目；应累算数目
sx9 N8T3n accrual basis 应计制；权责发生制
jN[Z mJz' accrual basis accounting 应计制会计；权责发生制会计
nQ mkDPjU accrue 应累算；应计
*I~F7Z]| accrued benefit 应累算利益
e= '3gzz accrued charges 应计费用
a*=e 3nS accrued cumulative preference share dividend 应累算的累积优先股股息
,}NG@JID accrued expenses 应累算费用
k;%}%"EVZ accrued interest payable 应付利息；应计未付利息
q+N}AKa wB accrued interest receivable 应收利息；应计未收利息
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F_E I accrued right 累算权益
Jyd%!v accruing profit 应累算的利润
\"5 \hX~dS accumulated fiscal reserve 累积财政储备
Yz,*Q<t accumulated profit 累积利润；滚存溢利
*yB!^O accumulated reserve 累积储备
,[A} 86 accumulation of surplus income 累积收益盈余
JO
_a+Yl acquired assets 既得资产
5~qr+la acquisition 收购；购置；取得
`/"z. ~8 acquisition cost 购置成本
$T1c{T6n} acquisition expenses 购置费用
#pf}q+A acquisition of 100% interest 收购全部股权
hM;E UWv acquisition of control 取得控制权
0^;{b^!( acquisition of fixed assets 购置固定资产
fUa`Y ryQ acquisition of shell “买壳”
XVY^m}pMe acquisition price 收购价
w ^ r*qi" act of God 天灾
zFOX%q acting partner 执事合伙人
?&?y-&. 5- active market 买卖活跃的市场；交投畅旺的市场；旺市
ct/I85c@P active partner 积极参与的合伙人
y&iLhd!p active trading 交投活跃
X'0A"9 actual circulation 实际流通
fd(>[RP? actual cost 实际成本
*? c~7ru actual expenditure 实际开支；实际支出
zj8 ;ENhEI actual income 实际入息；实际收入；实际收益
{|a'
=I#2 actual market 现货市场
h.DQ6!?;s actual price 现货价；实际价格
;Eck7nRA ) actual profit 实际利润
) xi|BqQz actual quotation 实盘；实际价位；实际报价
BV<LIrAS actual year basis 按实际年度计算
B64%|
S actuals 实货
Y*4\K%e( actuarial investigation 精算调查
~ejHA~QC actuarial principle 精算原则
m0 `w mM actuarial report 精算师报告
$?0<rvGJ Actuarial Society of Hong Kong 香港精算学会
keX0br7u_ actuarial valuation 精算师估值
~,ac{%8 x actuary 精算师
M 5D,YC3< ad referendum agreement 暂定协议；有待覆核的协定
*@n%K,$v ad valorem duty 从价税；按值征税
K~[/n<ks ad valorem duty system 从价税制
Qg3
-%i/@ ad valorem fee 从价费
olh|.9Kdj} ad valorem tariff 从价关税
xe}"0 'g additional allowance 额外免税额
I 5 additional amount for unexpired risk 未过期风险的额外款额
?onZ:s2 additional assessable profit 补加应评税利润
@T1-0!TM') additional assessment 补加评税
MYLq2g \ additional commitment 额外承担
4/HyO\?z5 additional commitment vote 额外承担拨款
Ff|?<\x0}A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iHTxD1 D+H additional dependent parent allowance 供养父母额外免税额
eqXW|,zUm additional provision 额外拨款
a
"8/y4Y additional stamp duty 附加印花税
W/fM0=! additional tax 补加税罚款；补加税款
GAQVeL1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~bg FU adjudged bankrupt 被裁定破产
GX(p7ZgB2 adjudicated bankrupt 裁定破产人
F+9|D adjudication fee 裁定费；评定印花税额手续费；评估契据费
&7}-Xvc adjudication of bankruptcy 裁定破产；宣告破产
?"J 5~_U. adjudication of insolvency 裁定无力偿还债务
^m?h . adjusted actual 经调整的实数；调整后的实数
-Ndd6O[ a5 adjusted current assets 经调整的流动资产；调整后的流动资产
6=FF*"-6E adjusted figure 经调整的数字；调整后的数额
aY6]NpT adjusted liabilities 经调整的负债；调整后的负债
V[CS{Hy' adjusted loss 经调整的亏损；调整后的亏损
C}wmoYikV 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
{DAwkJvb] adjusted profit 经调整的利润；调整后的利润
Rg+V;C
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AM,@BnEcuT adjusted value 经调整的价值；调整后的价值
&EZ28k"x adjustment 调整；修订；理算〔保险〕
J1g
`0XH adjustment centre 调剂中心
CI
~+(+q adjustment lag 调整过程的时间差距；调整时差
Zb3E-'G+ adjustment mechanism 调整机制
N 9_9{M{ adjustment of loss 亏损调整
DOf[? vbu adjustment process 调整过程；调整程序
!Il<'+ ^ adjustment range 调整幅度
Gu9Ap<>! administered exchange rate 受管制汇率
ZCV&v47\p_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c[ga@Vy administration expenses 行政费用
~u7a5 0 administration fee 手续费；行政费
9CW .xX8 administration in bankruptcy 破产管理
.DI Hd/wA administration order 遗产管理令
H2[ S]`? administrator 管理人；遗产管理人
=p ^Sn,t administrator of the estate 遗产管理人
Q_]O[Kx admission of debt 债项承认书
jg' 'T1) admission of proof 接纳债权证明
dfO84Z}
5 advance 放贷款项；垫付款项；预支款项；预付款项
iw<+rh*C advance account 暂支帐目；预付款帐户
J$@3,=L6V advance compensation 预付补偿金
iwrS>Sm advance from shareholder 股东垫款
L/#^&*' B advance pending reimbursement 预支以待日后付还
A03,X;S+ advanced economy 先进经济体系
n`;=^^ B advancement 预付；预付财产
N(6|TE2 advances warrant 垫款令
n Tp? advancing 贷出
`G6Nk @9 . adverse balance 逆差
bv-s}UP0 adverse exchange 逆汇
{
+MqXeq advertisement addressed to shareholders 在报章刊登的致股东通告
,,lrF . advice for collection 托收通知书
PudwcP { advice of drawing 提款通知书；汇票通知书
xLX:>64'o> advice of payment 付款通知
6E85mfFS Advisory Committee [Securities and Futures Commission]
' !ZFK} 谘询委员会〔证券及期货事务监察委员会〕
HS>Z6|uLY Advisory Committee on Diversification 经济多元化谘询委员会
2wpLP^9Vr< affidavit 誓章；遗产申报誓章
vaS/ WEY affidavit of no receipt 述明无收款的誓章
J_<ENs- affiliate 联号；联营公司；附属公司
Tgc)'8A;BN affiliated company 附属公司；联号；联营公司
mi6<;N 2w| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
z'XFwk affordability 负担能力
t@. M;b8 African Development Bank [AfDB] 非洲开发银行
yIO oVi\m after-acquired property 事后取得的财产
G"3D"7f a after-hours dealing 市后交易
U_B"B;ng+ after-tax profit 税后盈利；税后利润；税后溢利
ze{ agency agreement 代理协议
9g|o17 agency expenses 代理机构的开支
tFO86 !ln agency fee 代理费
BbnY9" Agency Law 《代理法》
~;9B\fE` agent 代理人；承销人
< Pg4> agent of company 公司代理人
ZQZ>{K agent's fee 代理人费；经纪费
lt`#or"o aggregate 总计；总数；总体数字
R 6ca; aggregate amount 总款额；总额
lL/|{A|-j aggregate assets and liabilities 总体资产与负债
IhhB^E| aggregate at constant price 按固定价格计算的总体数字
wspZ Eu>C; aggregate demand 总需求
cL?FloPc* aggregate gross position 总持仓量
M\ B A+ aggregate limit 总限额
j:0(=H!# aggregate of salaries tax 合计薪俸税
~L<q9B( @ aggregate performance 总体表现；总体业绩
~kj1L@gy aggregate supply 总体供应
W4Tuc:X5 aggregate surplus 总盈余
]SA]{id+ aggregate total 整体总额
pA&CBXio aggregate value 总值；合计价值
UMuRB>ey aggregated basis 合计基准
0L9z[2sj aggregated net chargeable income 合计应课税入息实额
t H` !? aggregation 合并计算；合计；总和
PVC\&YF aggregation of incomes of husband and wife 夫妇入息合并计算
QI0d:7!W1 aggregation of property 财产的总和
"d^h Y}Xx agio 差价；贴水
i?.MD+f8 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》
h%|Jkx!v-t Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-U`]/ 《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》
>j%HVRW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2WE_NEpJI 《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》
KU|dw^Y k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w)2X0ev" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Yg3Vj= agreement for a settlement 授产协议
UC"<5z
lcu agreement for assignment 转让协议
_l<e>zj agreement for sale 售卖协议；买卖协议
k z"F4?, agreement for sale and purchase 买卖协议
B{hP#bYK agreement for the payment of interest 支付利息协议
Ei2hI agreement for the repayment of money 还款协议
*G"L]Nq# agreement of reinsurance 再保险协议
+]
s"* 'V$ Agricultural Bank of China 中国农业银行
hN=YC\l air passenger departure tax 飞机乘客离境税
0p YO-@E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2m7Z:b airport tax 机场税
.'.#bH9K alcohol duty 酒精税
Yw&{.<sL alienation 让与；让渡；转让
,HO~N qmB4 alimony 生活费；赡养费
;nW# Dn9 All Ordinaries Index [AOI] 所有普通股指数
7O84R^!|2 all risks 全险；综合险
Q ;V ` All Sales Record for Stock Market 《股票市场成交报告》
$ d? N("L Allied Capital Resources Limited 新联财务有限公司
Lf`LFPKb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
35|F?Jx.r allocation letter 拨款信件
!$ItBn /_ allocation of fund 分配款项；预留款项
//9 Ro " allocation of profit 利润分配；溢利分配
$iu{u|VSu allocation warrant 拨款令
4= ^_ 4o2 allotment 分配；配股
M@ t,P? allotment notice 股份配售通知；配股通知
> 1 {V allotment of shares 股份分配
B! $a Y allowable 可获宽免；免税的
8VxjC1v+ allowable business loss 可扣除的营业亏损
r\-Mj\$ - allowable expenses 可扣税的支出
KjFNb;mM allowance 免税额；津贴；备抵；准备金
n#8N{ya5x1 allowance for debts 债项的免税额
w 7GF, a allowance for depreciation by wear and tear 耗损折旧免税额
{y-7xg~} allowance for funeral expenses 殡殓费的免税额
~ ?T*D* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#z$FxZT<b allowance for repairs and outgoings 修葺及支出方面的免税额
x;w&JS1 V allowance to debtor 给债务人的津贴
*8y kE alteration of capital 资本更改
X2^`Znq9 alternate trustee 候补受托人
ig(dGKD\=9 amalgamation 合并
/G[; kR" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j5QS/3 ambit of charges 征税范围；收费范围
ZU\TA| amended valuation 经修订的估值
mVUDPMyZ American Commodities Exchange 美国商品交易所
V bQ9o American Express Bank Limited 美国运通银行
t_%6,?S6 American Stock Exchange 美国证券交易所
MD I[TNYG amortization 摊销
o_C
j o amount due from banks 存放银行同业的款项
t F^|,9_< amount due from banks abroad 存放海外银行同业的款项
eJD !dGa amount due from holding companies 控股公司欠款
J}a 8N.S amount due from local banks 存放本港银行同业的款项
,QU2xw D[ amount due to banks 银行同业的存款
S^ ij % amount due to banks abroad 海外银行同业的存款
Zt G5vdf amount due to holding companies 控股公司存款
94Wf ] amount due to local banks 本港银行同业的存款
rN* , U\q amount due to outport banks 外埠银行同业的存款
H%2Y8} amount for note issue 发行纸币的款额
aM/sD=} amount of bond 担保契据的款额
B^`'2$3 amount of consideration 代价款额
jF4h/((|EU amount of contribution 供款数额
H]>b< Cs amount of indebtedness 负债款额
PgZeDUPP amount of principal of the loan 贷款本金额
qC<!!473 ? amount of rates chargeable 应征差饷数额
Q(Uj5 aX amount of share capital 股本额
Gc6`]7 s amount of sums assured 承保款额
(KQAKEhD! amount of variation 变动幅度
RDX".'`(= amount of vote 拨款数额
O+D"7 amount payable 应付款额
PW a! 7n#A amount receivable 应收款额
`72 uf<YQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v}w=I }<x analysis 分析
J<8~w; i ancillary risk 附属风险
+o&&5&HR annual account 周年帐目；周年帐目报表；年度决算；年结
7I.7%m,g annual accounting date 年结日期
M`{x*qR annual allowance 每年免税额；年积金；年度津贴；年津
p%Zx<=f-_ annual balance 年度余额
I[b@U<\ annual disposable income 每年可动用收入
TK"!z(p annual estimates 周年预算
k8]=5C?k annual fee 年费
f{_ K%0* annual general meeting 周年大会
T^'NC8v annual growth rate 年增率；每年增长率
#N"zTW% annual long-term supplement 长期个案每年补助金
]u~6 fknm annual pensionable emolument 可供计算退休金的年薪
6uWzv~!*D annual report 年报
-8 F~Tffx Annual Report on the Consumer Price Index 《消费物价指数年报》
Ga
o(3Y annual return 周年报表；周年申报表；每年报税表格
/y2 upu*! Annual Return Rules 《周年报表规则》
sA6Ku(9 annual review of consumer prices 每年消费物价回顾
\g|u|Y.2[ annual roll-forward basis 逐年延展方式
;-Bi~XD annual salary 年薪
Gp6|0:2,L~ annual statement 年度报表；年度决算表
N UB 3L Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
yj]\%3o<Z7 annuitant 年金受益人
c o}o$} annuity 年金
4.@gV/U(| annuity contract 年金合约
)dFTH?Mpo annuity on human life 人寿年金
};m.Y>=)K antecedent debt 先前的债项
jU
K0?S> ante-dated cheque 倒填日期支票
6wV{}K^0 anticipated expenditure 预期开支
3)SO-Bz\ anticipated net profit 预期纯利
JStT"*4j anticipated revenue 预期收入
E2f9J{ Ki= anti-inflation measure 反通货膨胀措施
?<@yo&) anti-inflationary stance 反通货膨胀立场
b Y6y)l apparent deficit 表面赤字
JpuF 6mQ apparent financial solvency 表面偿债能力
t-#Y6U}b+ apparent partner 表面合伙人
\W 73W_P&g application for personal assessment 个人入息课税申请书
H}KJd5A7 application of fund 资金应用
G(piq4D application to release as liquidator and to destruct the books of accounts and documents
UMe@[E= 申请免除清盘人职务及毁灭帐簿与文件
;1`NsYI2 appointed actuary 委任精算师
/W ! A^ appointed auditor 委任核数师；委任审计师
n~/#~VTVe appointed trustee 委任的受托人
w`~j(G4N appointer 委任人
x @EEMO1_" apportioned pro rata 按比例分摊
G[V?# 7. apportionment 分配；分摊
\qPgQsy4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;jb+ x5t apportionment formula 分摊方程式
'IrwlS apportionment of estate duty 遗产税的分摊
\ ]As L& appraisal 估价；评估
[&mY W.O< appreciable growth 可观增长
J(&a,w >p appreciable impact 显着影响
kzs}U'U appreciable increase 可观增长
m<ZwbD appreciation 增值；升值
nLZT3`@~, appreciation against other currencies 相对其他货币升值
=\IcUY,4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
eit>4xMu appreciation tax 增值税
MYqxkhcLH1 appropriation 拨款；拨用；拨付
*.ffyBI*~ appropriation account 拨款帐目
#]`ejr:2O Appropriation Bill 拨款法案
.F =15A appropriation-in-aid system 补助拨款办法
8.vPh approved assets 核准资产
Y4PU~ l approved basket stock 认可一篮子证券
5S:&^ A< approved budget 核准预算
.MO"8}]8Z approved charitable donation 认可慈善捐款
@Bfwb?& approved charitable institution 认可慈善机构
Q!D Q!;Br6 approved currency 核准货币；认可货币
m4:b?[ approved estimates 核准预算
F8 4LMk?U approved estimates of expenditure 核准开支预算
:z=/z!5:j approved overseas insurer 核准海外保险人
h 9V9.' approved overseas trust company 核准海外信托公司
a.F6!? approved pooled investment fund 核准汇集投资基金
/wIev1Z!Y approved provident fund scheme 认可公积金计划
)4[{+OJa approved provision 核准拨款
C._I\:G^ approved redeemable share 核准可赎回股份
3mWd?!+m= approved regional stock 认可地区性证券
#mqz*=L 3 approved retirement scheme 认可退休金计划
NJ-cP m approved subordinated loan 核准附属贷款
7{oG4X! arbitrage 套戥；套汇；套利
GXaCH))TO arbitrageur 套戥者；套汇者
6ju +#]T arbitrary amount 临时款项
ZgO7W]Z4 arrangement 措施；安排；协定
{rr
ED arrears 欠款
~Ra1Zc$o: arrears of pay 欠付薪酬
ilv6A9/ arrears of revenue 逾期未收税款；逾期未收的帐项
Vxif0Bx&/d articles of association 组织章程；组织细则；组织章程细则
:SSlUl4sU$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z iDmx-X ascertainment of profit 确定利润
fTM^:vkO "Asia Clear" “亚洲结算系统”
L QYT/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}#@P+T:b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/Ny/%[cu Asian Development Fund [ADF] 亚洲发展基金
8<u_ wt@ Asian dollar bond 亚洲美元债券
~ S Js2- 2 Asian dollar market 亚洲美元市场
di6A.N5A Asian dollar rate 亚洲美元利率
s#sr1[9}G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F0Xv84:O Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2l+O|R asked price 沽盘；喊价；索价；卖方报价
>*A\/Da]j assessable income 应评税入息
La}=Ng assessable loss 应评税亏损
N i ^pP@(' assessable profit 应评税利润
*>.~ f<V assessable value 应评税值
Ai i Os? assessed profit 估定利润
'w.:I
TJf assessed value 经评估价值
avls[Bq assessment 评税；评定；估价；评税单
}vO^%Gd assessment number 评税编号；估价编号
}/G~"&N[ assessment of additional tax 补加税评税
5} e-~- assessment of performance 业绩评估；实绩评价
lqPRUkin Assessor 评税主任
9&} qie, asset price bubbles 资产价格泡沫
2q# t/oN3T asset-backed securities 具资产保证的证券
Q>}I@eyJ assets accretion 资产增值
~I/7{B|yX assets and liabilities 资产与负债
B d m<<< assets betterment statement 资产递增表；资产改进表
n[WXIE< assets lending 实物放款；有抵押贷款
J8a4.prqI assets of the company passing on the death 死者去世时转移的公司资产
Z.m.Uyz{7 assets pledged as security for liabilities 用作负债抵押的资产
Hkx FDU-K assets portfolio 资产投资组合
; ,*U,eV assets price 资产价格
B! < {s' assets quality 资产质素
-'k<2 "z assets realization 资产变现
nngL,-v#F assets refinancing arrangement 资产再集资安排
s@o"V >t assets securitization 资产证券化
C%#C|X193 assets situated outside Hong Kong 在香港以外地方的资产
Xu HJy assets stripping 削减资产；拆卖资产
n*D)RiW assets value 资产值
Uk ?V7?& assignee 承让人
oTOe(5N8a assignment 转让；转让书；转让契
~ ;m~)D assignment of interest 权益转让
W 5 :S+ assignment of letters patent and trade mark 专利证书及商标转让
_?Jm .nT assignment of property 物业转让；物业转让书
=KT7ZSTV assignment right 转让权
NLb/Bja assignor 转让人
D' O[0?N"g associate 有联系的人；有关连人士；相联者；合伙人；联系人
z[q M2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
hFa \x5I5 associate member 附属会员
@]*z!>1 associated body corporate 相联法人团体
/]]\jj#^ associated company 相联公司；联属公司
m{Q{ qJ5> associated corporation 相联法团
6?}8z
q[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R|NmkqTK~( 公认会计师公会〔英国〕
bz H5Lc {% Association of Futures Exchange Brokers 香港期货经纪协会
2~h)'n7Mw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
x)#k$ QU association of underwriters 承保人组织
}9P)<[> assumption of control 接管
U $VTk assurance 担保；保险；转易；转易书
9
J5Z'd_ assurance of interest 权益的转易
f{ S)wE>; at 19XX price 按一九ＸＸ年价格计算
1t!Mg{&e[x at a discount 按赔价计算；按贴水价格计算；打折扣
0; V{yh at a premium 按溢价计算；按升水价格计算
40%p
lNPj at call 通知付款；按通知
1 [3"| at constant market price 按固定市价计算
vR1%&(f{ at constant price 按固定价格计算
zZ-e2 )1v at cost 按成本计算
9FV#@uA}D at current market price 按当时市价计算；按现时市价计算
#D//oL"u] at current price 按当时价格计算；按现时价格计算
dJNYuTZ' at factor cost 按要素成本计算；按生产要素成本计算
o?{VGJH <v at money-of-the-day price 按付款当日价格计算
>&?wo{b at or better 按指定或较佳价位〔买卖指令〕
[4xN:i at par 按面值计算；平价
WKxJ`r \ at sight 见票即付
QS=n
50T, at the close 按收市盘
s3kh (N at the opening 按开市盘
`j=CzZ*em? attestation 见证；见证条款
C<w9f at-the-money option 平价期权
o/)\Q>IY attorney 受权人；受托代表人
_Zf1=& U#/ attornment 新拥有人承认书
8Yq6I>@! attributable profit 可归属利润
1ygu>sKS&A attributable share value 可归属股份价值
8a gd{bxU Auckland Stock Exchange 奥克兰证券交易所
S2jo@bp! auction 拍卖
Hg (\EEe auctioneer 拍卖商
*+p'CfsSka audit 审计；核数
Iob o5B Audit Commission 审计署
@gX@mT" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wK#UFOp 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〕
8n~@Rj 5 audit review 帐目审查
, 5r 2!d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D"1ciO8^I] audited account 审计帐目；经审计的帐目
]]%C\Ryy} audited annual account 经审计的周年帐目
0TA/ExJ-LT audited balance sheet 经审计的资产负债表
nsgNIE{>gO auditor 核数师；核数主任；审计师
Vp5qul% auditor's certificate 核数师证明书；审计师证明书
I8^z\ef& auditor's report 核数师报告；审计师报告
j-{WPJa4\ Aussie bond 澳元债券
T/ S-}|fhQ austerity budget 紧缩预算
,u]kZ ] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J_P2% b=C Australia All Ordinaries Index 澳洲所有普通股票指数
4TR:bQZs Australian Dollar [AUD] 澳元
6dq U4 Australian Options Market 澳大利亚期权市场
)sNtw Sl^ Australian Securities Commission 澳洲证券事务监察委员会
U?|s/U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(Z `Y Australian Stock Exchange 澳大利亚证券交易所
N;[w`d'# Austrian Schilling [ATS] 奥地利先令
+}9% Duim authentication 认证；鉴证
yxA0#6 so authority to purchase 委托购买证；委购书
5@ ZD' authorization 认可；核准；授权；授权书
X#eVw| authorization by direction 指示授权
p 3^7Hr authorization by instruction 指令授权
>{GC@Cw authorization by warrant 令状授权
lBh {8a|2W authorization of unit trust 单位信托的认可
eW >k'ez authorized agent 指定代理人
O Zt 'ovY authorized capital 法定资本
t O~ H/0 authorized clerk 出市员
M6?Q w= authorized dealer 认可交易商
@RaMO# authorized financial institution 认可财务机构
wp*;F#: G authorized fund 认可基金
GB[W'QGiq authorized fund house 获授权的基金公司；认可基金公司
U}Hmzb authorized institution 认可机构
c yN_Sg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5jjJQ' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>) S
a#w; authorized insurer 获授权保险人；获认可承保人
]U xx_1$, authorized investment 特准投资项目
23+GX&Rp authorized person 获授权人
b|fq6 3ar; authorized representative 获授权代表
]m}>/2oSs authorized share capital 法定股本
f4w| automated quotation system 自动报价系统
>Xb]n_` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
* rs_k/2( 自动交易系统〔香港期货交易所有限公司〕
!4z"a@$ automatic adjustment mechanism 自动调整机制
Jge;/ f!i automatic adjustment system 自动调整系统
HVu_@[SYR3 Automatic Clearing House 自动票据交换所
6 'wP?= automatic exchange rates accumulation system 自动化汇率累集系统
m&ZdtB| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*4(.= k automatic teller machine [ATM] 自动柜员机
+;>>c`{ autopay 自动转帐
H9jj**W ;$ available assets 可用资产
$ \P!P. available fiscal reserve 现存财政储备
X)uT -F y available profit 可用利润
J-,T^W v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bq
~'jg^# average 平均；平均数；海损
45-pJf8F average basic salary 平均基本薪金
/-4%ug tD$ average consumer expenditure 平均消费开支；一般消费开支
a<\m`
Es= average cost 平均成本
@ObsW!g average cost of land production 增辟土地平均成本
p(x[zn+%Y average daily turnover 平均每日成交额
fwl
RwH( average daily wage rate 平均每日工资率
Pel3e ~?t average expenditure pattern 平均开支模式
%HSoQ?qA average growth rate 平均增长率
aMj3ov8p average net fixed assets 固定资产平均净值
&'|bZms g average of relatives 相对价格平均数
Bq$bxuhV average price 平均价格
cc ^V~-ph average propensity to consume 平均消费倾向；一般消费倾向
J\ 3~ average propensity to save 平均储蓄倾向；一般储蓄倾向
m*I5 \ average rate 平均率
a{u)~: /G average revenue 平均收入；平均收益
w93yhV? average stock 平均库存；平均存货
Ds FrA] average yearly rent 平均年租
=n#xnZ3 avoidance of double taxation 避免双重课税
m Y%PG avoidance of tax 避税
