A:
13!@L bC A share Ａ股；甲类股份
%f1%9YH abatement of tax 减税；减扣免税额
(E0 ABN AMRO Bank N.V. 荷兰银行
.r<a Py$ above-the-line expenditure 线上项目支出；经常预算支出
h4p S~/ above-the-line receipt 线上项目收入；经常预算收入
C:J;'[,S ABSA Asia Limited 南非联合亚洲有限公司
XA2Ld absolute change 绝对数值变更
NZq-%bE absolute expenditure 实际开支
ccuGM W G* absolute guideline figure 绝对准则数字
.c"nDCFVR absolute interest 绝对权益
^}=)jLS absolute order of discharge 绝对破产解除令
y d 97ys absolute profit margin 绝对利润幅度
`-L?x2)U absolute value 实值；绝对值
dM -cQo: absolutely vested interest 绝对既得权益
1(?4*v@B absorbed cost 已吸收成本；已分摊成本
.zO2g8(VR absorption 吸收；分摊；合并
c1'@_Is absorption rate 吸收率；摊配率；分摊率
X, |8Wpi= ACB Finance Limited 亚洲商业财务有限公司
FXo f9fa_B acceptable form of reciprocity 合理的互惠条件
YJ _eE acceptable rate 适当利率；适当汇率
C$y6^/7 ) acceptance agreement 承兑协议
YvU%O O-+, acceptance for honour 参加承兑
cJ96{+ acceptor 承兑人；接受人；受票人
p`Pa;=L acceptor for honour 参加承兑人
~$ HB}/ accident insurance 意外保险
Y_'ERqQ Accident Insurance Association of Hong Kong 香港意外保险公会
n N< N~ accident insurance scheme 意外保险计划
t/i I!} accident year basis 意外年度基准
I@'[ > t accommodation 通融；贷款
6 Xvpk1 accommodation bill 通融票据；空头票据
]<f)Rf">:` accommodation party 汇票代发人
a$My6Qa# account balance 帐户余额；帐户结余
bBjr hi account book 帐簿
A>@#eyB account collected in advance 预收款项
@YI{ E*?S account current book 往来帐簿
>
{*cW account of after-acquired property 事后取得的财产报告
cfLF@LW!]) account of defaulter 拖欠帐目
QJ2]8K)+C account payable 应付帐款
i
9)
G t account payee only [A/C payee only] 只可转帐；存入收款人帐户
3 B&A)&pEO account receivable 应收帐款
Xul`>8y| account receivable report 应收帐款报表
x% B_v^^^ account statement 结单；帐单；会计财务报表
?Z#N 9Z~\ account title 帐户名称；会计科目
O sgPNy0 accountant's report 会计师报告
,"%C.9a Accountant's Report Rules 会计师报告规则
Z,).)y#B accounting and auditing procedure 会计与审计程序；会计与核数程序
Ma^jy. Accounting Arrangements 《会计安排》
_\WR3Q!V accounting basis 会计基础
Dh
I{&$O/ accounting by Official Receiver 破产管理署署长呈交的帐目
.G8`Ut Z Accounting Circular 《会计通告》
. <hHK| HF accounting class 会计类别
O*xx63%jR accounting date 记帐日期；会计结算日期
7> Z| K accounting for money 款项核算
')uYI;h9 Accounting Officer 会计主任
&`D$w?b eg accounting period 会计报告期；会计期
U zy@ \ accounting policy 会计政策；会计方针
MKHnA|uQ]( accounting practice 会计惯例
\<LCp;- K accounting principle 会计准则
9p{ 4- ] accounting record 会计记录
#t+ ?eye~ accounting report 会计报告
:5t4KcQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-/Q5?0z Accounting Society of China 中国会计学会
pHeG {<^ accounting statement 会计报表
F5o8@ Ib]: accounting system 会计制度；会计系统
= L!&Z accounting transaction 会计事项；帐务交易
:R;w<Tbz" accounting treatment 会计处理
s6`E.Eevm accounting year 会计年度
P3zUaN \c accretion 增值；添加
RM2Ik_IH[l accrual 应计项目；应累算数目
ewMVUq*: accrual basis 应计制；权责发生制
w 3t,S3! accrual basis accounting 应计制会计；权责发生制会计
mrTf[ "K accrue 应累算；应计
Ni_H1G accrued benefit 应累算利益
@ st>#]i4 accrued charges 应计费用
[?]N
GTr# accrued cumulative preference share dividend 应累算的累积优先股股息
y~9wxK accrued expenses 应累算费用
O<m46mw M accrued interest payable 应付利息；应计未付利息
@kYY1m v; accrued interest receivable 应收利息；应计未收利息
h3MdQlJ& accrued right 累算权益
22l'kvo4" accruing profit 应累算的利润
!dqC6 a accumulated fiscal reserve 累积财政储备
Kr}RFJ"d accumulated profit 累积利润；滚存溢利
Fy=GU<&AI accumulated reserve 累积储备
t>bzo6cj accumulation of surplus income 累积收益盈余
N1 t4o~ acquired assets 既得资产
q*hn5 K* acquisition 收购；购置；取得
m06'T2 I acquisition cost 购置成本
VI!
\+A acquisition expenses 购置费用
-KiPqE%&G acquisition of 100% interest 收购全部股权
i fsh(^N acquisition of control 取得控制权
LRJX>+@ acquisition of fixed assets 购置固定资产
yzS]FwW7 acquisition of shell “买壳”
*6s_7{; acquisition price 收购价
{*_Ln act of God 天灾
Ai q Kf = acting partner 执事合伙人
LO`0^r active market 买卖活跃的市场；交投畅旺的市场；旺市
46 ?z*~*G active partner 积极参与的合伙人
W{,fpm active trading 交投活跃
Hv/C40uM- actual circulation 实际流通
eR! # 1ar actual cost 实际成本
JYdb^j2c actual expenditure 实际开支；实际支出
FnGKt\ actual income 实际入息；实际收入；实际收益
1c$pz:$vX actual market 现货市场
BtJk vg(2] actual price 现货价；实际价格
j+jC
J< actual profit 实际利润
j*%#~UFw actual quotation 实盘；实际价位；实际报价
R`j"iC2 actual year basis 按实际年度计算
Pf;OYWST actuals 实货
nW=6n Cyvo actuarial investigation 精算调查
x;mw?B[ actuarial principle 精算原则
9{pT)(Wnb actuarial report 精算师报告
8 lF 9LZ8 Actuarial Society of Hong Kong 香港精算学会
}QE.|.fA1 actuarial valuation 精算师估值
;}B= g/C actuary 精算师
"*lx9bvV_ ad referendum agreement 暂定协议；有待覆核的协定
ZU\$x <, ad valorem duty 从价税；按值征税
JsY,Q,D q ad valorem duty system 从价税制
Ws2q/[\oz ad valorem fee 从价费
m#+0m! ad valorem tariff 从价关税
0#|Jhmv-zL additional allowance 额外免税额
Q2fxsa[ additional amount for unexpired risk 未过期风险的额外款额
8eT#- 9q@ additional assessable profit 补加应评税利润
B:zx 9 additional assessment 补加评税
rz|T 2K additional commitment 额外承担
%`C e#b()' additional commitment vote 额外承担拨款
v n.5X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\' O/3Y7?X additional dependent parent allowance 供养父母额外免税额
)<x9 t@$ additional provision 额外拨款
M"z=114 additional stamp duty 附加印花税
>N^< Q4%2 additional tax 补加税罚款；补加税款
cW 3'05 7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wSR|uh adjudged bankrupt 被裁定破产
49 FP&NgK adjudicated bankrupt 裁定破产人
igu1s }F adjudication fee 裁定费；评定印花税额手续费；评估契据费
{ 4+/0\ adjudication of bankruptcy 裁定破产；宣告破产
:!i=g +e] adjudication of insolvency 裁定无力偿还债务
cS.@02~f" adjusted actual 经调整的实数；调整后的实数
5<Kt"5Z%7 adjusted current assets 经调整的流动资产；调整后的流动资产
B)q }]Qn adjusted figure 经调整的数字；调整后的数额
a^_K@ adjusted liabilities 经调整的负债；调整后的负债
^gVQ6=z% adjusted loss 经调整的亏损；调整后的亏损
XfcYcN 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
< F5 VJ adjusted profit 经调整的利润；调整后的利润
_a&gbSQv adjusted surplus 经调整的盈余额；调整后的盈余额
&v:zS$m> adjusted value 经调整的价值；调整后的价值
JuJW]E Q adjustment 调整；修订；理算〔保险〕
zC*FeqFL< adjustment centre 调剂中心
7FwtBO adjustment lag 调整过程的时间差距；调整时差
".jO2GO^ adjustment mechanism 调整机制
`0upm%A adjustment of loss 亏损调整
\3vQXt\dM$ adjustment process 调整过程；调整程序
A!Tl adjustment range 调整幅度
RFw0u 0Nrz administered exchange rate 受管制汇率
7(/yyZQnZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
aZf/WiR2 administration expenses 行政费用
(j>`+F5f administration fee 手续费；行政费
ET[5`z administration in bankruptcy 破产管理
3]S*p ErY administration order 遗产管理令
:$I "n\ administrator 管理人；遗产管理人
\O*ZW7?TJ administrator of the estate 遗产管理人
F2YBkwI
admission of debt 债项承认书
uGAQt9$>_ admission of proof 接纳债权证明
Rk9n,"xpv advance 放贷款项；垫付款项；预支款项；预付款项
tGOJ4 = advance account 暂支帐目；预付款帐户
a G1Fj[, advance compensation 预付补偿金
q}i#XQ U advance from shareholder 股东垫款
V@0T&# advance pending reimbursement 预支以待日后付还
F6vsU :TfB advanced economy 先进经济体系
.H|Z3d!Jj advancement 预付；预付财产
xWLZlUHEu advances warrant 垫款令
W2` 3 p advancing 贷出
B1X&O d adverse balance 逆差
%)i&|AV" adverse exchange 逆汇
m03dL^( advertisement addressed to shareholders 在报章刊登的致股东通告
aPJ TH0u advice for collection 托收通知书
t %u0=V advice of drawing 提款通知书；汇票通知书
L#`X
]E advice of payment 付款通知
#>yOp * Advisory Committee [Securities and Futures Commission]
D[^K0<-Z 谘询委员会〔证券及期货事务监察委员会〕
i~x]!! Advisory Committee on Diversification 经济多元化谘询委员会
EG4~[5[YgI affidavit 誓章；遗产申报誓章
`n,RC2yo affidavit of no receipt 述明无收款的誓章
h.-L_!1B7 affiliate 联号；联营公司；附属公司
G5hRx@vfrL affiliated company 附属公司；联号；联营公司
`K VSYC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
39^+;Mev affordability 负担能力
=U84*HAv African Development Bank [AfDB] 非洲开发银行
$ `OyGeq"T after-acquired property 事后取得的财产
d/GS G%zB after-hours dealing 市后交易
tnpEfi- after-tax profit 税后盈利；税后利润；税后溢利
IV~)BW leT agency agreement 代理协议
C32*RNG?U agency expenses 代理机构的开支
f)vnm*&- agency fee 代理费
~v&Q\ >' Agency Law 《代理法》
B\D)21Ik}% agent 代理人；承销人
XK~ HfA? agent of company 公司代理人
USART}Us4 agent's fee 代理人费；经纪费
jR\p YRK aggregate 总计；总数；总体数字
,'C*? mms aggregate amount 总款额；总额
[vI ;A ! aggregate assets and liabilities 总体资产与负债
9@qkj
4w aggregate at constant price 按固定价格计算的总体数字
&CRgi488b aggregate demand 总需求
*X3wf`C? aggregate gross position 总持仓量
7OLHY t 9 aggregate limit 总限额
Acl K9+V aggregate of salaries tax 合计薪俸税
e R[B0;c aggregate performance 总体表现；总体业绩
lOA
EM aggregate supply 总体供应
Y 4YZM aggregate surplus 总盈余
$,Q] GIC aggregate total 整体总额
x7B;\D#`i/ aggregate value 总值；合计价值
HH6n3c!:mm aggregated basis 合计基准
cZ%tJ(&\7X aggregated net chargeable income 合计应课税入息实额
R|@~< * aggregation 合并计算；合计；总和
i dHI)6! aggregation of incomes of husband and wife 夫妇入息合并计算
o5/BE`VD5c aggregation of property 财产的总和
aF/DFaiYv agio 差价；贴水
m |JA }&A Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@GXKqi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4SUzR\ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
T5 `ML'Dej Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
G9&2s%lu.e 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
I> rTqOK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,g'>Ib% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[qY yr agreement for a settlement 授产协议
=XYc2. t agreement for assignment 转让协议
@?s>oSyV agreement for sale 售卖协议；买卖协议
}72\Aw5 agreement for sale and purchase 买卖协议
I[r R-4.F] agreement for the payment of interest 支付利息协议
r4cz?e | agreement for the repayment of money 还款协议
o]V.6Ge- agreement of reinsurance 再保险协议
eSIG+{;& Agricultural Bank of China 中国农业银行
Qu<6X@+5 air passenger departure tax 飞机乘客离境税
|L *=\%t8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
X }G$ON airport tax 机场税
m{$+ alcohol duty 酒精税
v`L]dY4, alienation 让与；让渡；转让
%J'/ cmR& alimony 生活费；赡养费
;k0Jl0[} All Ordinaries Index [AOI] 所有普通股指数
.dYv.[?hL all risks 全险；综合险
5{W Aw ! All Sales Record for Stock Market 《股票市场成交报告》
erv94acq Allied Capital Resources Limited 新联财务有限公司
hrJ(] [8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Yt =) =n allocation letter 拨款信件
Bi9Q8 #lh allocation of fund 分配款项；预留款项
g/l:q&Q< allocation of profit 利润分配；溢利分配
XXm7rn allocation warrant 拨款令
" ;Cf@}i> allotment 分配；配股
Fa `%MR1 allotment notice 股份配售通知；配股通知
Tei2[siA5 allotment of shares 股份分配
q%M~gp1 allowable 可获宽免；免税的
W'Ew!]Q3 allowable business loss 可扣除的营业亏损
bD/ ZKvg allowable expenses 可扣税的支出
# B <% allowance 免税额；津贴；备抵；准备金
-Sh&x allowance for debts 债项的免税额
2\& 3x} @ allowance for depreciation by wear and tear 耗损折旧免税额
s[eSPSFZ allowance for funeral expenses 殡殓费的免税额
Q%~BD@Io allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Fnk@)1 allowance for repairs and outgoings 修葺及支出方面的免税额
3 ;" [WOv allowance to debtor 给债务人的津贴
/
j "}e_Q alteration of capital 资本更改
k8J zey]X alternate trustee 候补受托人
oM>UIDCY_v amalgamation 合并
AMB{F ssz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sWs e
(_2 ambit of charges 征税范围；收费范围
mVS^HQ: amended valuation 经修订的估值
Hr=|xw8. American Commodities Exchange 美国商品交易所
k:V9_EI= American Express Bank Limited 美国运通银行
#mJRL[V5^ American Stock Exchange 美国证券交易所
X'\h^\yOo amortization 摊销
R<I#.
KD amount due from banks 存放银行同业的款项
z.(DDj amount due from banks abroad 存放海外银行同业的款项
lq.]@zlS O amount due from holding companies 控股公司欠款
k( 7Q\JKE amount due from local banks 存放本港银行同业的款项
H_XspiB@ amount due to banks 银行同业的存款
%H{;wVjK amount due to banks abroad 海外银行同业的存款
}oiNgs/N amount due to holding companies 控股公司存款
e*`ht+ amount due to local banks 本港银行同业的存款
GzaGTd.b amount due to outport banks 外埠银行同业的存款
Is6}VL bB amount for note issue 发行纸币的款额
5~UW=
amount of bond 担保契据的款额
^kC!a> & amount of consideration 代价款额
w*~s&7c2B amount of contribution 供款数额
`#<UsU,~Lu amount of indebtedness 负债款额
|RD )pvVM amount of principal of the loan 贷款本金额
R#YeE`K amount of rates chargeable 应征差饷数额
9D`K#3} amount of share capital 股本额
x'?p?u~[ amount of sums assured 承保款额
SAitufS amount of variation 变动幅度
7l/ZRz }1 amount of vote 拨款数额
p<\! {5: amount payable 应付款额
&N= vs amount receivable 应收款额
QEut@L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
CvZ\Z472.j analysis 分析
N3lz- vP- ancillary risk 附属风险
w2 s06`g annual account 周年帐目；周年帐目报表；年度决算；年结
x8C\&ivn annual accounting date 年结日期
LibQlNW\ annual allowance 每年免税额；年积金；年度津贴；年津
dg~lz8 0 annual balance 年度余额
WC=d @d)M annual disposable income 每年可动用收入
ex`T 9j.=B annual estimates 周年预算
~uq010lMno annual fee 年费
`YwJ.E annual general meeting 周年大会
}%PK %/ zI annual growth rate 年增率；每年增长率
o_b3G annual long-term supplement 长期个案每年补助金
|ssl0/nk annual pensionable emolument 可供计算退休金的年薪
>r\GB#\5 annual report 年报
mT -[I<
Annual Report on the Consumer Price Index 《消费物价指数年报》
_OjZ>j<B. annual return 周年报表；周年申报表；每年报税表格
.Mb0++% W Annual Return Rules 《周年报表规则》
7BINqVS& annual review of consumer prices 每年消费物价回顾
=Yl ea,S annual roll-forward basis 逐年延展方式
dR_6j} annual salary 年薪
'
=5B annual statement 年度报表；年度决算表
sm Ql^
6 a 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
A15Kj#Oy annuitant 年金受益人
Sx
J0Y8#z annuity 年金
HnjA78 %i annuity contract 年金合约
djnES,^%9 annuity on human life 人寿年金
!"yr;t>|Zb antecedent debt 先前的债项
7T6Zlp ante-dated cheque 倒填日期支票
,W[J@4. anticipated expenditure 预期开支
?B e}{Qqlg anticipated net profit 预期纯利
G9Kck|50 anticipated revenue 预期收入
uxDM
# anti-inflation measure 反通货膨胀措施
A/:_uqm 4 anti-inflationary stance 反通货膨胀立场
(K8Ob3zN_ apparent deficit 表面赤字
![Gn0X?] apparent financial solvency 表面偿债能力
'oY#a9~ Z{ apparent partner 表面合伙人
0fvOA*UP application for personal assessment 个人入息课税申请书
{PxF G<^U application of fund 资金应用
J;^ PM:6 application to release as liquidator and to destruct the books of accounts and documents
%GY'pQz 申请免除清盘人职务及毁灭帐簿与文件
H"UJBO>$ appointed actuary 委任精算师
f@hM ^% appointed auditor 委任核数师；委任审计师
c'3N;sZ*B appointed trustee 委任的受托人
ZB)R4 appointer 委任人
? _bFe![q apportioned pro rata 按比例分摊
iSoQ1#MP)2 apportionment 分配；分摊
XKws_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vOz1 & |;D apportionment formula 分摊方程式
Z|x|8 !D apportionment of estate duty 遗产税的分摊
,m]5j _< } appraisal 估价；评估
/RqWrpzx@ appreciable growth 可观增长
}Md;=_ TP appreciable impact 显着影响
-@_ v@]: appreciable increase 可观增长
R)*DkL! appreciation 增值；升值
-L]-u6kC[ appreciation against other currencies 相对其他货币升值
1|"BpX~D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
OqciZ@#5n appreciation tax 增值税
x> ## qYT appropriation 拨款；拨用；拨付
j-R*!i appropriation account 拨款帐目
y2jw3R Appropriation Bill 拨款法案
=+wd"Bu appropriation-in-aid system 补助拨款办法
!dGu0wE
approved assets 核准资产
NNbdP;=:u approved basket stock 认可一篮子证券
6(-s@{ approved budget 核准预算
gELG/6l approved charitable donation 认可慈善捐款
`?N0?; approved charitable institution 认可慈善机构
m }HaJ approved currency 核准货币；认可货币
\ B84 approved estimates 核准预算
QM 3 DB approved estimates of expenditure 核准开支预算
z# o'' approved overseas insurer 核准海外保险人
hchG\ i approved overseas trust company 核准海外信托公司
m#8[")a$" approved pooled investment fund 核准汇集投资基金
7XyCl&Dc: approved provident fund scheme 认可公积金计划
X|Y(* $?D7 approved provision 核准拨款
K y%lu^ approved redeemable share 核准可赎回股份
DZC@^k \E approved regional stock 认可地区性证券
^s 7!F.O C approved retirement scheme 认可退休金计划
I-r+1gty approved subordinated loan 核准附属贷款
wz 69Yw7 arbitrage 套戥；套汇；套利
OrM1eP"I arbitrageur 套戥者；套汇者
54z.@BJhE arbitrary amount 临时款项
<C(o0u& / arrangement 措施；安排；协定
O HpV%8` arrears 欠款
:yD>Tn;1 arrears of pay 欠付薪酬
HLwMo&*rA arrears of revenue 逾期未收税款；逾期未收的帐项
r#4/~a5i~ articles of association 组织章程；组织细则；组织章程细则
ML\>TDt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
kO3 \v)B; ascertainment of profit 确定利润
Pb8@owG8 "Asia Clear" “亚洲结算系统”
C[
mTVxd Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KsOWTq"uj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
JL1A3G Asian Development Fund [ADF] 亚洲发展基金
JJ tx `@Bc Asian dollar bond 亚洲美元债券
yTd8)z Wq Asian dollar market 亚洲美元市场
L0!CHP/nRS Asian dollar rate 亚洲美元利率
W!? h2[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S$Zi{bU`G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\*e\MOp6 asked price 沽盘；喊价；索价；卖方报价
BXYH&2]Q assessable income 应评税入息
Wj(#!\ 7F assessable loss 应评税亏损
9|}Pf_5]%[ assessable profit 应评税利润
thJ~*
0^ assessable value 应评税值
6u+aP assessed profit 估定利润
I 6f/+;E assessed value 经评估价值
b), fz assessment 评税；评定；估价；评税单
3*=0`}jMJ assessment number 评税编号；估价编号
O QKeU0 v assessment of additional tax 补加税评税
rT/r"vr assessment of performance 业绩评估；实绩评价
"hf
|7E_ Assessor 评税主任
]9y\W} j asset price bubbles 资产价格泡沫
q iOJ:'@ asset-backed securities 具资产保证的证券
MHK|\Z&e7 assets accretion 资产增值
y')OmR2h assets and liabilities 资产与负债
,u2Qkw assets betterment statement 资产递增表；资产改进表
6j<!W+~G assets lending 实物放款；有抵押贷款
^HJ?k:u assets of the company passing on the death 死者去世时转移的公司资产
PT6]qS'1 assets pledged as security for liabilities 用作负债抵押的资产
{k) gDJU assets portfolio 资产投资组合
\\FT.e6 assets price 资产价格
.N
qXdari assets quality 资产质素
jhm??Af assets realization 资产变现
=otO@22Np assets refinancing arrangement 资产再集资安排
, [|aWT%9 assets securitization 资产证券化
z6Ob X assets situated outside Hong Kong 在香港以外地方的资产
Ck
Nl;g l assets stripping 削减资产；拆卖资产
a9.yuSzL assets value 资产值
_rwJ: r assignee 承让人
aaFT assignment 转让；转让书；转让契
;Nj9,Va(t assignment of interest 权益转让
aE`d[d SG assignment of letters patent and trade mark 专利证书及商标转让
+ GI906K assignment of property 物业转让；物业转让书
Q <
:RLKVT assignment right 转让权
R{H[ < s+n assignor 转让人
e(? w h associate 有联系的人；有关连人士；相联者；合伙人；联系人
K@O^\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7pyzPc#_ associate member 附属会员
FzJ7 OE | associated body corporate 相联法人团体
$0 olqt: associated company 相联公司；联属公司
4D0jt$== associated corporation 相联法团
:dSda, !z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
! ;t\lgMl 公认会计师公会〔英国〕
fgdR:@]- Association of Futures Exchange Brokers 香港期货经纪协会
wu)+n\mt' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
EsMX #1>/m association of underwriters 承保人组织
-BSdrP| assumption of control 接管
Oo|PZ_P assurance 担保；保险；转易；转易书
Ur(R[*2bx assurance of interest 权益的转易
r0 XEB,} at 19XX price 按一九ＸＸ年价格计算
Db,"Gl at a discount 按赔价计算；按贴水价格计算；打折扣
-^xbd_' at a premium 按溢价计算；按升水价格计算
@x}"aJgl at call 通知付款；按通知
kyJbV[o<# at constant market price 按固定市价计算
4#B'pJMw9 at constant price 按固定价格计算
}4A] x`3 at cost 按成本计算
qSc-V `* at current market price 按当时市价计算；按现时市价计算
vQljxRtW at current price 按当时价格计算；按现时价格计算
7 $e 6H|j@ at factor cost 按要素成本计算；按生产要素成本计算
B{nwQC b at money-of-the-day price 按付款当日价格计算
>qmCjY1 at or better 按指定或较佳价位〔买卖指令〕
Qn!mS [l at par 按面值计算；平价
l;lrf3 at sight 见票即付
G#n 4g :K at the close 按收市盘
0X=F(, >9 at the opening 按开市盘
<&3P\aM> attestation 见证；见证条款
4 o *i(W at-the-money option 平价期权
< +QQiFj attorney 受权人；受托代表人
\VNu35* J| attornment 新拥有人承认书
b6N[t _, attributable profit 可归属利润
p{g4`o attributable share value 可归属股份价值
??,[-Oi Auckland Stock Exchange 奥克兰证券交易所
}Kp!, auction 拍卖
f+h\RE=BGt auctioneer 拍卖商
kFn/dQ4| audit 审计；核数
-]Z7^ Audit Commission 审计署
Q/+`9z+c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bv[#|^/ 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〕
9n&
&`r audit review 帐目审查
?b;2 PH" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$Nu{c;7" audited account 审计帐目；经审计的帐目
F8f}PV]b audited annual account 经审计的周年帐目
.[Sis<A]% audited balance sheet 经审计的资产负债表
1M]=Nv auditor 核数师；核数主任；审计师
SVe]2ONd auditor's certificate 核数师证明书；审计师证明书
9TW[;P2> ) auditor's report 核数师报告；审计师报告
D=0YLQ*rP Aussie bond 澳元债券
SMEl'y austerity budget 紧缩预算
]`/>hH>+~9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%Qe zC+n Australia All Ordinaries Index 澳洲所有普通股票指数
1<YoGm& Australian Dollar [AUD] 澳元
)+G"57p Australian Options Market 澳大利亚期权市场
vMT f^V Australian Securities Commission 澳洲证券事务监察委员会
q+?<cjVg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
VdlT+'HF Australian Stock Exchange 澳大利亚证券交易所
eZ$7VWG# Austrian Schilling [ATS] 奥地利先令
oac)na:O# authentication 认证；鉴证
*F\wWg'!B authority to purchase 委托购买证；委购书
n
i#jAwkN5 authorization 认可；核准；授权；授权书
6"U u;Q authorization by direction 指示授权
\^!;r 9z=A authorization by instruction 指令授权
J9Ao *IW~ authorization by warrant 令状授权
1BSd9Ydj authorization of unit trust 单位信托的认可
B9maz"lJ authorized agent 指定代理人
XO +BZB`F authorized capital 法定资本
mUBy*. authorized clerk 出市员
\SWTP1 authorized dealer 认可交易商
a:BW*Hy{\ authorized financial institution 认可财务机构
^A$=6=CX authorized fund 认可基金
DrJ?bG;[ authorized fund house 获授权的基金公司；认可基金公司
d:%b authorized institution 认可机构
K./qu^+k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;TAj;Tf]H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|N)Ik8 authorized insurer 获授权保险人；获认可承保人
$*#a;w7\C authorized investment 特准投资项目
my (@~' authorized person 获授权人
QAs)z l0 authorized representative 获授权代表
fAs b:P authorized share capital 法定股本
U,Z\)+-R automated quotation system 自动报价系统
7%*#M#(T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&jE\D^>ko 自动交易系统〔香港期货交易所有限公司〕
6"&cQ>$xh automatic adjustment mechanism 自动调整机制
d?zSwLsl automatic adjustment system 自动调整系统
1}(2 2Q; Automatic Clearing House 自动票据交换所
TeHJj`rdAU automatic exchange rates accumulation system 自动化汇率累集系统
O~3
A>j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
u{sHuVl automatic teller machine [ATM] 自动柜员机
L ;Ff(0x| autopay 自动转帐
.shi?aWm available assets 可用资产
n u0pzq\6 available fiscal reserve 现存财政储备
G+zhL6]F
available profit 可用利润
)bUnk +_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
orGMzC 2 average 平均；平均数；海损
={g)[:(C. average basic salary 平均基本薪金
)UzJ2Pa<+_ average consumer expenditure 平均消费开支；一般消费开支
l_g$6 \&| average cost 平均成本
q$:1Xkl average cost of land production 增辟土地平均成本
RkYdK$|K average daily turnover 平均每日成交额
Y%KowgP\ average daily wage rate 平均每日工资率
`"5U b,~ average expenditure pattern 平均开支模式
OX_y"]utU average growth rate 平均增长率
msl.{ average net fixed assets 固定资产平均净值
6,>$Jzs)5E average of relatives 相对价格平均数
hA7=:LG average price 平均价格
;ku>_sG- average propensity to consume 平均消费倾向；一般消费倾向
\+
se%O average propensity to save 平均储蓄倾向；一般储蓄倾向
Z&
_kq| average rate 平均率
x[ 0T$ average revenue 平均收入；平均收益
nWd!ovd average stock 平均库存；平均存货
htBA.eQ average yearly rent 平均年租
dyQ7@K.E avoidance of double taxation 避免双重课税
)lG}B U. avoidance of tax 避税
