A:
uE`r /=4 A share Ａ股；甲类股份
zsVcXBz abatement of tax 减税；减扣免税额
XQ?fJWLU
ABN AMRO Bank N.V. 荷兰银行
\GL*0NJ above-the-line expenditure 线上项目支出；经常预算支出
J\=a gQ above-the-line receipt 线上项目收入；经常预算收入
w2OsLi Sv ABSA Asia Limited 南非联合亚洲有限公司
sn"fK=,#g absolute change 绝对数值变更
{<K=*r rZ absolute expenditure 实际开支
9 x?'} absolute guideline figure 绝对准则数字
8sg|MWS U absolute interest 绝对权益
?:igumeYX absolute order of discharge 绝对破产解除令
E'EcP4eL absolute profit margin 绝对利润幅度
Wp[9beI*M absolute value 实值；绝对值
ar$*a>'? absolutely vested interest 绝对既得权益
_ym"m,,7? absorbed cost 已吸收成本；已分摊成本
zkexei4^< absorption 吸收；分摊；合并
.'T 40=7 absorption rate 吸收率；摊配率；分摊率
{kL&Rv%' ACB Finance Limited 亚洲商业财务有限公司
3-|3`( acceptable form of reciprocity 合理的互惠条件
=6\LIbO acceptable rate 适当利率；适当汇率
OJ1tV% E acceptance agreement 承兑协议
h 5GU9M acceptance for honour 参加承兑
z vO:"w} acceptor 承兑人；接受人；受票人
W5SN I>|E acceptor for honour 参加承兑人
1~\M!SQ) accident insurance 意外保险
{^m Kvc Accident Insurance Association of Hong Kong 香港意外保险公会
ER^QV(IvP8 accident insurance scheme 意外保险计划
>o/95xk2 accident year basis 意外年度基准
n]y EdL/1 accommodation 通融；贷款
ashar&' accommodation bill 通融票据；空头票据
x[i `S8 D accommodation party 汇票代发人
;:]\KJm}? account balance 帐户余额；帐户结余
?S tsH account book 帐簿
H}Z Q?uK; account collected in advance 预收款项
}k7'"`#?" account current book 往来帐簿
->gZ)?Fqy account of after-acquired property 事后取得的财产报告
vzXag*0
account of defaulter 拖欠帐目
YGk9b+` account payable 应付帐款
{( tHk_q account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ri)uq\E/# account receivable 应收帐款
S3Y2O
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P@0Y ./Ds account statement 结单；帐单；会计财务报表
|"]PCb)! account title 帐户名称；会计科目
x({C(Q'O
accountant's report 会计师报告
tR)H~l7q Accountant's Report Rules 会计师报告规则
80;n|nNB accounting and auditing procedure 会计与审计程序；会计与核数程序
FTf<c 0 Accounting Arrangements 《会计安排》
P^)q=A8Z# accounting basis 会计基础
4kl Ao$ accounting by Official Receiver 破产管理署署长呈交的帐目
X`JV R"=4 Accounting Circular 《会计通告》
?*u*de[, accounting class 会计类别
:O-1rD accounting date 记帐日期；会计结算日期
+L%IG accounting for money 款项核算
ub K7B |p Accounting Officer 会计主任
rv7{Ow_Y accounting period 会计报告期；会计期
z|N3G E(.@ accounting policy 会计政策；会计方针
3BQ!qO17^d accounting practice 会计惯例
Q5a)}6-5 accounting principle 会计准则
?LP9iY${ accounting record 会计记录
u:dx;* accounting report 会计报告
cWLqU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A''pS Accounting Society of China 中国会计学会
:/N +;- 18 accounting statement 会计报表
9Q.#\ accounting system 会计制度；会计系统
'V&Y[7Aeq accounting transaction 会计事项；帐务交易
KbW9s,:p accounting treatment 会计处理
](jFwxU accounting year 会计年度
=#xK=pRy; accretion 增值；添加
'0Q , accrual 应计项目；应累算数目
QLKK.] accrual basis 应计制；权责发生制
HM9fjl[ accrual basis accounting 应计制会计；权责发生制会计
,"2TArC'z accrue 应累算；应计
~E5z"o6$ accrued benefit 应累算利益
D Ml? o:l accrued charges 应计费用
V
9;[M; accrued cumulative preference share dividend 应累算的累积优先股股息
'T8 W!&$ accrued expenses 应累算费用
@)6jE !LC accrued interest payable 应付利息；应计未付利息
6'-As= iw accrued interest receivable 应收利息；应计未收利息
+.yT/y " accrued right 累算权益
=E*G b[r_7 accruing profit 应累算的利润
Y.6SOu5$] accumulated fiscal reserve 累积财政储备
u bW]- U=T accumulated profit 累积利润；滚存溢利
\jU |(DE accumulated reserve 累积储备
O XP\R accumulation of surplus income 累积收益盈余
g(4bBa9y acquired assets 既得资产
#0Ds'pE- acquisition 收购；购置；取得
m#7*:i&@Y acquisition cost 购置成本
}6u2*(TmD acquisition expenses 购置费用
8|^CK|m6* acquisition of 100% interest 收购全部股权
{*m ?Kc7k acquisition of control 取得控制权
23]Y<->Eu< acquisition of fixed assets 购置固定资产
OF U/gaO~ acquisition of shell “买壳”
{KL5GowH acquisition price 收购价
60>.ul2 act of God 天灾
Vu8,(A7D%O acting partner 执事合伙人
EcL-V>U# M active market 买卖活跃的市场；交投畅旺的市场；旺市
]d}0l6 active partner 积极参与的合伙人
3G}AH E4 active trading 交投活跃
5Wx~ZQZ actual circulation 实际流通
aHzHvl actual cost 实际成本
wq!iV | actual expenditure 实际开支；实际支出
q(M:QWA q actual income 实际入息；实际收入；实际收益
.ic:` 1 actual market 现货市场
]/X(V|t actual price 现货价；实际价格
RP4Ku9 hk actual profit 实际利润
~ 5"JzT actual quotation 实盘；实际价位；实际报价
@OpNHQat9 actual year basis 按实际年度计算
dt\ jGD actuals 实货
G4 _, actuarial investigation 精算调查
%3r:s `{ actuarial principle 精算原则
KKe8
ly, actuarial report 精算师报告
V@-) \RZm Actuarial Society of Hong Kong 香港精算学会
;3eKqr0 actuarial valuation 精算师估值
)?! [}t actuary 精算师
KvFMs\o6p ad referendum agreement 暂定协议；有待覆核的协定
~a9W3b4j ad valorem duty 从价税；按值征税
SGL|C k ad valorem duty system 从价税制
[{u(C!7L` ad valorem fee 从价费
?# A]{l ad valorem tariff 从价关税
8hanzwoJ: additional allowance 额外免税额
Ol_q{^ additional amount for unexpired risk 未过期风险的额外款额
#dxgB:l)%l additional assessable profit 补加应评税利润
J Yb}Zw; additional assessment 补加评税
2/
rt@{V( additional commitment 额外承担
2BXy<BM @ additional commitment vote 额外承担拨款
~nLN`H d additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)RgGcHT@ additional dependent parent allowance 供养父母额外免税额
tz Nl J~E additional provision 额外拨款
Q,T"Zd Q additional stamp duty 附加印花税
O `1! additional tax 补加税罚款；补加税款
Hh;:`;}
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gY-5_Ab adjudged bankrupt 被裁定破产
w*9br SK adjudicated bankrupt 裁定破产人
26?W
nu60 adjudication fee 裁定费；评定印花税额手续费；评估契据费
W#fZ1E6 adjudication of bankruptcy 裁定破产；宣告破产
lCd@jB{ adjudication of insolvency 裁定无力偿还债务
5 K%SL1N adjusted actual 经调整的实数；调整后的实数
>R,'5:Rw adjusted current assets 经调整的流动资产；调整后的流动资产
U&Wwyu:4i
adjusted figure 经调整的数字；调整后的数额
pmvT$;7I adjusted liabilities 经调整的负债；调整后的负债
bBcp9C)iY adjusted loss 经调整的亏损；调整后的亏损
&C<yfRDu 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
jhgX{xc adjusted profit 经调整的利润；调整后的利润
Fh|#u:n adjusted surplus 经调整的盈余额；调整后的盈余额
SymwAS+ adjusted value 经调整的价值；调整后的价值
,i9Byx#TN adjustment 调整；修订；理算〔保险〕
Ga>uFb}W~ adjustment centre 调剂中心
K BE Ax3 adjustment lag 调整过程的时间差距；调整时差
y m,H@~ adjustment mechanism 调整机制
iRo.RU8> adjustment of loss 亏损调整
9# 4Y1L S) adjustment process 调整过程；调整程序
#FOqP!p.E adjustment range 调整幅度
BimjQ;jtI administered exchange rate 受管制汇率
a 3Slx sWW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
URgk^nt2p administration expenses 行政费用
e! -,PU9+ administration fee 手续费；行政费
6Q&r0>^{ administration in bankruptcy 破产管理
WS8+7O'1\ administration order 遗产管理令
\2-@' ^i administrator 管理人；遗产管理人
N;oQ^B' administrator of the estate 遗产管理人
^[ E' 1$D admission of debt 债项承认书
e1myH6$W admission of proof 接纳债权证明
%VJ85^B3 advance 放贷款项；垫付款项；预支款项；预付款项
R:-JkV>e: advance account 暂支帐目；预付款帐户
asiov[o; advance compensation 预付补偿金
6d[_G$'nk advance from shareholder 股东垫款
:# E*Y8 - advance pending reimbursement 预支以待日后付还
@:0dd b7 1 advanced economy 先进经济体系
@!N-RQ&A advancement 预付；预付财产
bu7'oB~:V^ advances warrant 垫款令
2aZw[7s advancing 贷出
Gc]~w D$ adverse balance 逆差
wm{3&m adverse exchange 逆汇
!rDdd%Z advertisement addressed to shareholders 在报章刊登的致股东通告
d6{Gt" advice for collection 托收通知书
/I 5X"x advice of drawing 提款通知书；汇票通知书
:AdDLpk3j advice of payment 付款通知
n6d 9 \ Advisory Committee [Securities and Futures Commission]
V"o7jsFH6n 谘询委员会〔证券及期货事务监察委员会〕
Jf)bHjC_V Advisory Committee on Diversification 经济多元化谘询委员会
u=F+(NE" affidavit 誓章；遗产申报誓章
\6?A!w~6 affidavit of no receipt 述明无收款的誓章
3ya1'qUC affiliate 联号；联营公司；附属公司
`O?TUQGR affiliated company 附属公司；联号；联营公司
k#Of]mXXz affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s`j~- P affordability 负担能力
%
}|cb7l African Development Bank [AfDB] 非洲开发银行
yH 9!GS# after-acquired property 事后取得的财产
L TV{{Z+ after-hours dealing 市后交易
ZoB*0H- after-tax profit 税后盈利；税后利润；税后溢利
9//+Bh agency agreement 代理协议
W%2
80\h agency expenses 代理机构的开支
V=He _9B agency fee 代理费
XY.5Rno4 Agency Law 《代理法》
$mmup|;( agent 代理人；承销人
>h2%[j= agent of company 公司代理人
9Etz:?)b agent's fee 代理人费；经纪费
iI@jZVk aggregate 总计；总数；总体数字
.roqEasu8 aggregate amount 总款额；总额
v8gdU7Ll, aggregate assets and liabilities 总体资产与负债
p^nL&yIW,% aggregate at constant price 按固定价格计算的总体数字
E9 |eu\ aggregate demand 总需求
n,HE0Zn]Y_ aggregate gross position 总持仓量
,/&'m13b/L aggregate limit 总限额
l.\re" Q aggregate of salaries tax 合计薪俸税
(bOpV>\Q7 aggregate performance 总体表现；总体业绩
T u{&v'!j6 aggregate supply 总体供应
:WI.LKlo ~ aggregate surplus 总盈余
.x`M<L#M( aggregate total 整体总额
\;-fi.Hrf$ aggregate value 总值；合计价值
XoL J L]+? aggregated basis 合计基准
[ xOzzp4 aggregated net chargeable income 合计应课税入息实额
;= j@,
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I$NhXZ)KT aggregation of incomes of husband and wife 夫妇入息合并计算
EV #MQM aggregation of property 财产的总和
t kQH\5 agio 差价；贴水
=~Yn z7 /x Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)#a[-.O I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ML-)I&>tT 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
|4mpohX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Cz4) Y z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
KfBTL!0# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_ rV 5E 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i&njqK!wS agreement for a settlement 授产协议
>-_ d CNZ agreement for assignment 转让协议
F62V 3 Xy agreement for sale 售卖协议；买卖协议
IW8+_#d agreement for sale and purchase 买卖协议
f)c~cJz<q agreement for the payment of interest 支付利息协议
Q$obOEr2( agreement for the repayment of money 还款协议
)% SkJ agreement of reinsurance 再保险协议
W3vi @kb] Agricultural Bank of China 中国农业银行
!3i Gz_y air passenger departure tax 飞机乘客离境税
mNf 8kwr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p ME{jD
airport tax 机场税
{mWui9 %M alcohol duty 酒精税
}>^Q'BW;65 alienation 让与；让渡；转让
*19ax&|*S alimony 生活费；赡养费
< v]3g All Ordinaries Index [AOI] 所有普通股指数
<R%;~) { all risks 全险；综合险
6Ao%>;e* All Sales Record for Stock Market 《股票市场成交报告》
B QcE9~H Allied Capital Resources Limited 新联财务有限公司
JG C=(; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*`j-i allocation letter 拨款信件
O3N0Y GhJ allocation of fund 分配款项；预留款项
I$Qs;- ( allocation of profit 利润分配；溢利分配
5qg2Zc~ allocation warrant 拨款令
4`Q3v4fOF allotment 分配；配股
; fw 1 allotment notice 股份配售通知；配股通知
{X2`&<i6 allotment of shares 股份分配
BR'I+lQ allowable 可获宽免；免税的
2f U$J>Y allowable business loss 可扣除的营业亏损
!zPG? q]3 allowable expenses 可扣税的支出
"dR |[a<#g allowance 免税额；津贴；备抵；准备金
h2ZkCML allowance for debts 债项的免税额
|/g W _;( allowance for depreciation by wear and tear 耗损折旧免税额
nd;fy $<J\ allowance for funeral expenses 殡殓费的免税额
d!KsNkk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1Z[/KJ allowance for repairs and outgoings 修葺及支出方面的免税额
+(x eT+J allowance to debtor 给债务人的津贴
vA$o~?a]/ alteration of capital 资本更改
`X,yM-( alternate trustee 候补受托人
rC:?l(8ng3 amalgamation 合并
#`GY}-hL! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
S$f6a' ambit of charges 征税范围；收费范围
< <D$+@wxm amended valuation 经修订的估值
@i^~0A#q* American Commodities Exchange 美国商品交易所
P5lqSA{6 American Express Bank Limited 美国运通银行
H$af /^ American Stock Exchange 美国证券交易所
=#mTfJ amortization 摊销
k OvDl!^ amount due from banks 存放银行同业的款项
tvXW amount due from banks abroad 存放海外银行同业的款项
#j@71]GI amount due from holding companies 控股公司欠款
V{|}}b?w? amount due from local banks 存放本港银行同业的款项
2tROT][J% amount due to banks 银行同业的存款
"MIq.@8ra amount due to banks abroad 海外银行同业的存款
c}3W:}lW amount due to holding companies 控股公司存款
)}TLC 2% amount due to local banks 本港银行同业的存款
b{fQ|QD{^E amount due to outport banks 外埠银行同业的存款
@f u M)B1" amount for note issue 发行纸币的款额
X7,PEA amount of bond 担保契据的款额
Q'k\8'x amount of consideration 代价款额
"x@= '>:$ amount of contribution 供款数额
p8s:g~ W amount of indebtedness 负债款额
|uW :r17 amount of principal of the loan 贷款本金额
L< zD<M amount of rates chargeable 应征差饷数额
+A~\tK{ amount of share capital 股本额
tO_H!kP amount of sums assured 承保款额
+(uYwdcN amount of variation 变动幅度
#fj/~[Ajv amount of vote 拨款数额
2F%W8Y 3 amount payable 应付款额
#W.vX?-'0 amount receivable 应收款额
y=Mq(c:'UN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p3/*fH98 analysis 分析
DzQ1%! ancillary risk 附属风险
Cf B.ZT annual account 周年帐目；周年帐目报表；年度决算；年结
$3Z-)m annual accounting date 年结日期
7PR#(ftz annual allowance 每年免税额；年积金；年度津贴；年津
`h}q
Eo` annual balance 年度余额
9N%JP+<89 annual disposable income 每年可动用收入
j@Yi`a(sdm annual estimates 周年预算
0
ugT2% annual fee 年费
J T
fd#g?I annual general meeting 周年大会
<p;k)S2J annual growth rate 年增率；每年增长率
mDh1>>K'~ annual long-term supplement 长期个案每年补助金
DmXcPJ[9 annual pensionable emolument 可供计算退休金的年薪
R),zl_d_ annual report 年报
K[chjp!$l Annual Report on the Consumer Price Index 《消费物价指数年报》
pT?Q#,fh annual return 周年报表；周年申报表；每年报税表格
0A{/B/r Annual Return Rules 《周年报表规则》
c9R 5w.t: annual review of consumer prices 每年消费物价回顾
UpXz&k annual roll-forward basis 逐年延展方式
w&4~Q4 annual salary 年薪
y7KzW*>g : annual statement 年度报表；年度决算表
]|_\xO( 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
yqSs,vz annuitant 年金受益人
Tz2-Bp]h annuity 年金
X7L8h'(@ annuity contract 年金合约
OT^% 3:zg annuity on human life 人寿年金
6h3HDFS7s antecedent debt 先前的债项
6Es?
MW= ante-dated cheque 倒填日期支票
T32BnmB{ anticipated expenditure 预期开支
y2O4I'/5< anticipated net profit 预期纯利
(Qgd e6 anticipated revenue 预期收入
[![%9'+P anti-inflation measure 反通货膨胀措施
kt4d; 4n anti-inflationary stance 反通货膨胀立场
3:%QB9qc]' apparent deficit 表面赤字
j@Q g0F apparent financial solvency 表面偿债能力
&R~ n>>c apparent partner 表面合伙人
EBt Lzbj application for personal assessment 个人入息课税申请书
yfU<UQ!1 application of fund 资金应用
G8W#<1LE application to release as liquidator and to destruct the books of accounts and documents
RtG}h[k/X 申请免除清盘人职务及毁灭帐簿与文件
"U. ^lkN appointed actuary 委任精算师
`IYuz: appointed auditor 委任核数师；委任审计师
p0.|< appointed trustee 委任的受托人
KYJjwXT28W appointer 委任人
~) ? apportioned pro rata 按比例分摊
g+-;J+X8 apportionment 分配；分摊
Ifk# /d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s] /tYJYl apportionment formula 分摊方程式
/v095H@ apportionment of estate duty 遗产税的分摊
.oEm U+ appraisal 估价；评估
X0{/ydG F8 appreciable growth 可观增长
1_$xSrwcF appreciable impact 显着影响
nN$Y(2ZN appreciable increase 可观增长
8Ry74|`=R appreciation 增值；升值
Ax o D8| appreciation against other currencies 相对其他货币升值
M5T9JWbN appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@DW[Z`X appreciation tax 增值税
OL7_'2_z. appropriation 拨款；拨用；拨付
HE<1v@jW appropriation account 拨款帐目
,:+d g(\r Appropriation Bill 拨款法案
Ld^GV appropriation-in-aid system 补助拨款办法
] 4+s$rG approved assets 核准资产
PL{Q!QJK' approved basket stock 认可一篮子证券
Khh0*S8.K approved budget 核准预算
$4j ell approved charitable donation 认可慈善捐款
)m3q2W approved charitable institution 认可慈善机构
&;LqF#ZL approved currency 核准货币；认可货币
I *c;H I approved estimates 核准预算
reo{*) % approved estimates of expenditure 核准开支预算
(I@bkMp approved overseas insurer 核准海外保险人
E^w:KC2 @ approved overseas trust company 核准海外信托公司
ZxGP/D approved pooled investment fund 核准汇集投资基金
= sAn,ri approved provident fund scheme 认可公积金计划
p8 wyEHB approved provision 核准拨款
2tayP@$ approved redeemable share 核准可赎回股份
\b[9e bME approved regional stock 认可地区性证券
)a}"^1 approved retirement scheme 认可退休金计划
\U%#nU{ approved subordinated loan 核准附属贷款
)o!XWh arbitrage 套戥；套汇；套利
5 =(c % arbitrageur 套戥者；套汇者
ch5s<x #CE arbitrary amount 临时款项
HxK$ 4I` arrangement 措施；安排；协定
8\ <jyJ arrears 欠款
p}Fs'l?7Rq arrears of pay 欠付薪酬
VC5_v62&. arrears of revenue 逾期未收税款；逾期未收的帐项
%tA57Pn> articles of association 组织章程；组织细则；组织章程细则
F>]#}_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
eUS ascertainment of profit 确定利润
'H9=J* 9oG "Asia Clear" “亚洲结算系统”
Bs`$ i ;& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^ 4%Zvl
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-ZW0k@5g Asian Development Fund [ADF] 亚洲发展基金
9Pd* z>s Asian dollar bond 亚洲美元债券
0;,IKXK6X Asian dollar market 亚洲美元市场
s?WCnT Asian dollar rate 亚洲美元利率
n{*e 9Aw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=1dI>M>tm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^s\3/z>b4! asked price 沽盘；喊价；索价；卖方报价
qdCWy assessable income 应评税入息
{Hr$wa~ assessable loss 应评税亏损
wLuv6\E assessable profit 应评税利润
{|9}+
@5Q1 assessable value 应评税值
4t4olkK3Oa assessed profit 估定利润
QD{:vG
g assessed value 经评估价值
`h;k2Se5 assessment 评税；评定；估价；评税单
lC 97_ T assessment number 评税编号；估价编号
dAJ,x
=` assessment of additional tax 补加税评税
0ZA j=u@O assessment of performance 业绩评估；实绩评价
l2b{u
GE Assessor 评税主任
R)!`JK eO/ asset price bubbles 资产价格泡沫
t?;T3k[RM asset-backed securities 具资产保证的证券
X
fz `^x>M assets accretion 资产增值
E04l| assets and liabilities 资产与负债
^=cXo<6D
assets betterment statement 资产递增表；资产改进表
mN 0=i(H< assets lending 实物放款；有抵押贷款
b M;`s5d assets of the company passing on the death 死者去世时转移的公司资产
%;`>`j5 assets pledged as security for liabilities 用作负债抵押的资产
p]W+ eT assets portfolio 资产投资组合
3l!NG=R assets price 资产价格
4dH}g~[P9 assets quality 资产质素
s( ROgCO assets realization 资产变现
ETv9k g assets refinancing arrangement 资产再集资安排
oFg5ae y4 assets securitization 资产证券化
~7q uTp) assets situated outside Hong Kong 在香港以外地方的资产
Vu0 KtG9 assets stripping 削减资产；拆卖资产
B~r}c4R{7 assets value 资产值
]^"k8v/ assignee 承让人
x:K ?\< assignment 转让；转让书；转让契
>L((2wfiN assignment of interest 权益转让
cu#e38M&eE assignment of letters patent and trade mark 专利证书及商标转让
bC@k>yC- assignment of property 物业转让；物业转让书
z?8~[h{i% assignment right 转让权
~4.r^)\ assignor 转让人
gLj?Ys associate 有联系的人；有关连人士；相联者；合伙人；联系人
a7H0!9^h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z xD,E@lF associate member 附属会员
(g/7y O(s associated body corporate 相联法人团体
l52a\/ associated company 相联公司；联属公司
jSt mS2n associated corporation 相联法团
k D~uGA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Y{Ap80'\6 公认会计师公会〔英国〕
QHf$f@bjI Association of Futures Exchange Brokers 香港期货经纪协会
/<)-q-W; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n1(?|aJ#1 association of underwriters 承保人组织
(VHND%7P assumption of control 接管
?`sy%G assurance 担保；保险；转易；转易书
J$uM 03 assurance of interest 权益的转易
XOr fs sj at 19XX price 按一九ＸＸ年价格计算
90 { tI X at a discount 按赔价计算；按贴水价格计算；打折扣
7u11&(Lz at a premium 按溢价计算；按升水价格计算
vg%QXaM at call 通知付款；按通知
lhn8^hOJ/ at constant market price 按固定市价计算
:, ]S}R at constant price 按固定价格计算
+KK$0pL at cost 按成本计算
> POO-8Q at current market price 按当时市价计算；按现时市价计算
ayp b at current price 按当时价格计算；按现时价格计算
5P^ U_ at factor cost 按要素成本计算；按生产要素成本计算
_&{%Wc5W~F at money-of-the-day price 按付款当日价格计算
D\L!F6taS at or better 按指定或较佳价位〔买卖指令〕
|:iEfi]j at par 按面值计算；平价
~P1_BD( at sight 见票即付
!oSLl.fQd at the close 按收市盘
4-4?IwS at the opening 按开市盘
H;vZm[\0N- attestation 见证；见证条款
2J O-0j. at-the-money option 平价期权
Vk<k +=7 attorney 受权人；受托代表人
\&|CM8A attornment 新拥有人承认书
?_4^le[; attributable profit 可归属利润
:F|\Ij0T attributable share value 可归属股份价值
*c]KHipUIS Auckland Stock Exchange 奥克兰证券交易所
<,39_#H?F3 auction 拍卖
W04av_u 5 auctioneer 拍卖商
P;foK)AM audit 审计；核数
i&ts YnP2 Audit Commission 审计署
4_Rdp`x#J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n`5WXpz4 ; 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
4KIWb~0Y audit review 帐目审查
Cyk s Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'Tf9z+0; audited account 审计帐目；经审计的帐目
_'iDF audited annual account 经审计的周年帐目
HFh /$VM audited balance sheet 经审计的资产负债表
l)}t,!M6 auditor 核数师；核数主任；审计师
b;vNq auditor's certificate 核数师证明书；审计师证明书
]S /G\z auditor's report 核数师报告；审计师报告
tW6 #e(^l6 Aussie bond 澳元债券
u* R7zY austerity budget 紧缩预算
K^ D82tP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a| x8=H Australia All Ordinaries Index 澳洲所有普通股票指数
A!HK~yk~Q Australian Dollar [AUD] 澳元
0 4-Z vp2 Australian Options Market 澳大利亚期权市场
0<P(M: a Australian Securities Commission 澳洲证券事务监察委员会
g{ (@uzqG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?iz <
Australian Stock Exchange 澳大利亚证券交易所
OhWC}s Austrian Schilling [ATS] 奥地利先令
|$w* RI0C authentication 认证；鉴证
aPBX=;( authority to purchase 委托购买证；委购书
JieU9lA^&B authorization 认可；核准；授权；授权书
gA
+:CgQ authorization by direction 指示授权
OD4W}Y. authorization by instruction 指令授权
jb@\i@- authorization by warrant 令状授权
{g=b]yg\o authorization of unit trust 单位信托的认可
,?=KgG1i authorized agent 指定代理人
E`E'<"{Yd authorized capital 法定资本
: ^(nj7D authorized clerk 出市员
+{>.Sk'$ authorized dealer 认可交易商
b.Su@ay@(^ authorized financial institution 认可财务机构
oI$V|D3 9 authorized fund 认可基金
RK)l8c} authorized fund house 获授权的基金公司；认可基金公司
x`2pr authorized institution 认可机构
x70N8TQ_gK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-uR{X G. D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mTd<2 Hy authorized insurer 获授权保险人；获认可承保人
# eEvF authorized investment 特准投资项目
g~R/3cm4 authorized person 获授权人
Uz >Yn&{y6 authorized representative 获授权代表
Z[;#|$J authorized share capital 法定股本
02M7gBS automated quotation system 自动报价系统
&t[|%c*D& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gH H&IzHF 自动交易系统〔香港期货交易所有限公司〕
TNsg pJ?\ automatic adjustment mechanism 自动调整机制
b+$o4 l/x automatic adjustment system 自动调整系统
Ec.)!Hu Automatic Clearing House 自动票据交换所
+FBi5h automatic exchange rates accumulation system 自动化汇率累集系统
M)=|<h"F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)<'yQW=6 automatic teller machine [ATM] 自动柜员机
|> JmS autopay 自动转帐
24|<<Xn available assets 可用资产
; $6x=uZ available fiscal reserve 现存财政储备
5`yPT>*#m> available profit 可用利润
}9}w8R~E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L w*1 .~ average 平均；平均数；海损
{{zua- F average basic salary 平均基本薪金
G- 8n average consumer expenditure 平均消费开支；一般消费开支
c,AZ/t average cost 平均成本
/'`6
;
uRN average cost of land production 增辟土地平均成本
7j R7 average daily turnover 平均每日成交额
rG 5i-' average daily wage rate 平均每日工资率
Zjt9vS) average expenditure pattern 平均开支模式
R`3x=q
average growth rate 平均增长率
JJNmpUJ average net fixed assets 固定资产平均净值
5=.7\#D average of relatives 相对价格平均数
yTj p- average price 平均价格
uXP-
J ]> average propensity to consume 平均消费倾向；一般消费倾向
WhenwQT average propensity to save 平均储蓄倾向；一般储蓄倾向
wLSjXpP 8 average rate 平均率
}!knU3J average revenue 平均收入；平均收益
aKOf;^ @ average stock 平均库存；平均存货
,E]|\_] average yearly rent 平均年租
FLEg0/m0 avoidance of double taxation 避免双重课税
6NSO >/E avoidance of tax 避税
