A:
=2Ju)!%wr A share Ａ股；甲类股份
>CCy2W^W abatement of tax 减税；减扣免税额
s,J\nbj0h ABN AMRO Bank N.V. 荷兰银行
f[zKA{R above-the-line expenditure 线上项目支出；经常预算支出
,9|7{j|u above-the-line receipt 线上项目收入；经常预算收入
j.Y!E<e4] ABSA Asia Limited 南非联合亚洲有限公司
=[4C[s absolute change 绝对数值变更
z@[n?t!7k absolute expenditure 实际开支
*mWS+xcU(L absolute guideline figure 绝对准则数字
!OV+2suu1 absolute interest 绝对权益
f p Nq absolute order of discharge 绝对破产解除令
2wU,k(F_ absolute profit margin 绝对利润幅度
}`whg8 fZ absolute value 实值；绝对值
'o]}vyz; absolutely vested interest 绝对既得权益
4xx?x/q absorbed cost 已吸收成本；已分摊成本
6wiuNGZb absorption 吸收；分摊；合并
M9V,;* absorption rate 吸收率；摊配率；分摊率
3rh t5n2 - ACB Finance Limited 亚洲商业财务有限公司
sC.cMZ e acceptable form of reciprocity 合理的互惠条件
-}qay@cDt acceptable rate 适当利率；适当汇率
), ;h acceptance agreement 承兑协议
7B _Wz9y acceptance for honour 参加承兑
5;{*mJ:F acceptor 承兑人；接受人；受票人
Xa8_kv_ acceptor for honour 参加承兑人
@)ozgs@e accident insurance 意外保险
^-# :T Accident Insurance Association of Hong Kong 香港意外保险公会
vO{[P# L} accident insurance scheme 意外保险计划
1i Y?t accident year basis 意外年度基准
k:s86q accommodation 通融；贷款
-% B)+yq> accommodation bill 通融票据；空头票据
MoC/xF& accommodation party 汇票代发人
NnZ_x>R account balance 帐户余额；帐户结余
:v-,-3AG account book 帐簿
mX
SLH' account collected in advance 预收款项
: B/u > account current book 往来帐簿
7Il
/+l( account of after-acquired property 事后取得的财产报告
.@(MNq{"6 account of defaulter 拖欠帐目
hEF n> account payable 应付帐款
A|L-;P NP account payee only [A/C payee only] 只可转帐；存入收款人帐户
nNM)rW account receivable 应收帐款
p'SY 2xq-, account receivable report 应收帐款报表
\LS s@\$
g account statement 结单；帐单；会计财务报表
bir tA{ q account title 帐户名称；会计科目
kJ Xy ) accountant's report 会计师报告
Re\V<\$J Accountant's Report Rules 会计师报告规则
"'8o8g accounting and auditing procedure 会计与审计程序；会计与核数程序
o AS ' Z| Accounting Arrangements 《会计安排》
53 ^1; accounting basis 会计基础
AQBr{^inH| accounting by Official Receiver 破产管理署署长呈交的帐目
#5kg3OO Accounting Circular 《会计通告》
5o~AUo{ accounting class 会计类别
``?Z97rH accounting date 记帐日期；会计结算日期
jK=-L#hz accounting for money 款项核算
d~d~Cd` V Accounting Officer 会计主任
=uR[Jewa accounting period 会计报告期；会计期
a6 7N WH accounting policy 会计政策；会计方针
Xo4K!U>TzZ accounting practice 会计惯例
( (mNB]sy accounting principle 会计准则
; #D:S6 L accounting record 会计记录
%}~Ncn_r accounting report 会计报告
`_e 1LEH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$uNYus^vS Accounting Society of China 中国会计学会
}WkR-5N accounting statement 会计报表
?6^KY+ 5`C accounting system 会计制度；会计系统
*O-si%@] accounting transaction 会计事项；帐务交易
@h\u}Ee accounting treatment 会计处理
z I>,A|yy accounting year 会计年度
;@u+b0
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8>^O]5Wo`X accrual 应计项目；应累算数目
g60r m1b accrual basis 应计制；权责发生制
2ap0/l[ accrual basis accounting 应计制会计；权责发生制会计
.7zdA IKW accrue 应累算；应计
T;I>5aQ:q4 accrued benefit 应累算利益
/?8rj3 accrued charges 应计费用
eYjr/`>O accrued cumulative preference share dividend 应累算的累积优先股股息
UD r@ accrued expenses 应累算费用
Yg7C"3;Vt accrued interest payable 应付利息；应计未付利息
Q,f5r%A. accrued interest receivable 应收利息；应计未收利息
*j=
whdw%J accrued right 累算权益
2 :S
4M.j accruing profit 应累算的利润
; -sF%c
accumulated fiscal reserve 累积财政储备
m m<rdo(` accumulated profit 累积利润；滚存溢利
sz b],)|18 accumulated reserve 累积储备
4~{q=-]V accumulation of surplus income 累积收益盈余
A =k{Rl{LA acquired assets 既得资产
#$>m` r acquisition 收购；购置；取得
F0 FF:>< acquisition cost 购置成本
Hq$?-%4 acquisition expenses 购置费用
Co>=<\yi acquisition of 100% interest 收购全部股权
ZgI1Byf acquisition of control 取得控制权
j1,ir acquisition of fixed assets 购置固定资产
l<nL8/5{< acquisition of shell “买壳”
Vz&!N/0i acquisition price 收购价
ygp NMq#?X act of God 天灾
NvfQa6?; acting partner 执事合伙人
0l ]K%5# active market 买卖活跃的市场；交投畅旺的市场；旺市
Y;XEC;PXD active partner 积极参与的合伙人
S(*SUH active trading 交投活跃
)b AcU actual circulation 实际流通
Hlq#X:DCn actual cost 实际成本
&P{[22dQ actual expenditure 实际开支；实际支出
O}#h^AU-BS actual income 实际入息；实际收入；实际收益
] Vbv64M3 actual market 现货市场
F .JvMy3 actual price 现货价；实际价格
S2fBZ=V8 actual profit 实际利润
5 eW GX actual quotation 实盘；实际价位；实际报价
A|d(5{:N actual year basis 按实际年度计算
;HeUD5Nt6F actuals 实货
WY%'ps _]< actuarial investigation 精算调查
] T! >] actuarial principle 精算原则
wg= ge]E5 actuarial report 精算师报告
M1T)e9k=x Actuarial Society of Hong Kong 香港精算学会
5)GO actuarial valuation 精算师估值
v [ 4 J0 actuary 精算师
@nS+ !t{ ad referendum agreement 暂定协议；有待覆核的协定
+
>oA@z ad valorem duty 从价税；按值征税
G? "6[w/p ad valorem duty system 从价税制
0xM\+R~, ad valorem fee 从价费
0"L_0 t: ad valorem tariff 从价关税
#}W^d^-5t5 additional allowance 额外免税额
=X1 1x)]F9 additional amount for unexpired risk 未过期风险的额外款额
Rs cU=oaKi additional assessable profit 补加应评税利润
0)'^vJe additional assessment 补加评税
Q_F8u!qrZ additional commitment 额外承担
Q=%1@ ,x" additional commitment vote 额外承担拨款
~sSlfQWMzy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tPHDnh^n] additional dependent parent allowance 供养父母额外免税额
\]W*0t> s additional provision 额外拨款
C<\ |4ERp additional stamp duty 附加印花税
G_~w0r# additional tax 补加税罚款；补加税款
d-=/@N!4e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x%JtI'sg adjudged bankrupt 被裁定破产
G~I@'[ur adjudicated bankrupt 裁定破产人
IgOo 2N"^l adjudication fee 裁定费；评定印花税额手续费；评估契据费
iC`K$ LY4W adjudication of bankruptcy 裁定破产；宣告破产
!e >EDYbY adjudication of insolvency 裁定无力偿还债务
N (W ;(7 adjusted actual 经调整的实数；调整后的实数
)FkJ=P0 adjusted current assets 经调整的流动资产；调整后的流动资产
Og? ]y ^y adjusted figure 经调整的数字；调整后的数额
VMUK|pC4 K adjusted liabilities 经调整的负债；调整后的负债
%_!YonRY|X adjusted loss 经调整的亏损；调整后的亏损
h$FpH\- adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
IR,`- adjusted profit 经调整的利润；调整后的利润
>?q()>l adjusted surplus 经调整的盈余额；调整后的盈余额
kmm1b ( adjusted value 经调整的价值；调整后的价值
UHYnl ] adjustment 调整；修订；理算〔保险〕
shOQ/ adjustment centre 调剂中心
d3#
>\QCD9 adjustment lag 调整过程的时间差距；调整时差
hSq3LoHV adjustment mechanism 调整机制
sV+/JDl adjustment of loss 亏损调整
`2y2Bk adjustment process 调整过程；调整程序
brGUK PB adjustment range 调整幅度
!5 2]'yub administered exchange rate 受管制汇率
R;gN^Yjk: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CCO d4 administration expenses 行政费用
7Xi)[M?)# administration fee 手续费；行政费
5uu Z t0V\ administration in bankruptcy 破产管理
~1Q$FgLk administration order 遗产管理令
8M;V X3X administrator 管理人；遗产管理人
QcGyuS.B administrator of the estate 遗产管理人
1;R1Fj& admission of debt 债项承认书
:;S]jNy}j) admission of proof 接纳债权证明
$UAmUQg)}_ advance 放贷款项；垫付款项；预支款项；预付款项
e`fN+ advance account 暂支帐目；预付款帐户
LoQm&3/ advance compensation 预付补偿金
Y= l91dxGI advance from shareholder 股东垫款
[ 44d(P' advance pending reimbursement 预支以待日后付还
.A Of-a advanced economy 先进经济体系
`g&<7~\=A advancement 预付；预付财产
y_:i'Ri. advances warrant 垫款令
E4aCL#}D advancing 贷出
q/[)Z
@&( adverse balance 逆差
QXnL(z adverse exchange 逆汇
6u`E {$ advertisement addressed to shareholders 在报章刊登的致股东通告
'-ti H advice for collection 托收通知书
C d)j % advice of drawing 提款通知书；汇票通知书
G%w hOIFRq advice of payment 付款通知
0!YB.=\{_q Advisory Committee [Securities and Futures Commission]
_4VF>#b 谘询委员会〔证券及期货事务监察委员会〕
"If]qX(w Advisory Committee on Diversification 经济多元化谘询委员会
ixZ w;+h affidavit 誓章；遗产申报誓章
A"8` 5qa affidavit of no receipt 述明无收款的誓章
9pD=E>4?# affiliate 联号；联营公司；附属公司
uI^E9r/hB affiliated company 附属公司；联号；联营公司
Bkv h]k;F8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}U K<t UO affordability 负担能力
&y/ African Development Bank [AfDB] 非洲开发银行
!S A j V) after-acquired property 事后取得的财产
<taN3 after-hours dealing 市后交易
j'#M'W3@ after-tax profit 税后盈利；税后利润；税后溢利
h[ M~cZ{ agency agreement 代理协议
1-4iy_d agency expenses 代理机构的开支
,r T62w*e agency fee 代理费
wiXdb[[# Agency Law 《代理法》
*P,dR]-m agent 代理人；承销人
pZx'%-\-T agent of company 公司代理人
n$n)!XL/ agent's fee 代理人费；经纪费
u6{= Z : aggregate 总计；总数；总体数字
PMzPe"3M aggregate amount 总款额；总额
[hE0 9W aggregate assets and liabilities 总体资产与负债
j] \3>. aggregate at constant price 按固定价格计算的总体数字
,C%fA>?UF8 aggregate demand 总需求
\M-}(>Pfk aggregate gross position 总持仓量
,"~#s ( aggregate limit 总限额
^W|B Xxo aggregate of salaries tax 合计薪俸税
RHc63b\ aggregate performance 总体表现；总体业绩
w,fA-*bZ 0 aggregate supply 总体供应
[; 3` Aw aggregate surplus 总盈余
/ E~)xgPM< aggregate total 整体总额
=c
3 ;@CO aggregate value 总值；合计价值
L P? E aggregated basis 合计基准
`,XCD-R^ aggregated net chargeable income 合计应课税入息实额
\^O#)&5 V aggregation 合并计算；合计；总和
WVUa:_5{ aggregation of incomes of husband and wife 夫妇入息合并计算
c+:LDc3!Gb aggregation of property 财产的总和
m %A h]x; agio 差价；贴水
AsyJD t'i Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
B -XM(C j Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+.gM "JV 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
RN(>37B3_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TxL;qZRY
^ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
CPssk,q~C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}!=}g|z#| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R0dIxG% agreement for a settlement 授产协议
q 65mR! ) agreement for assignment 转让协议
"L'0" agreement for sale 售卖协议；买卖协议
,f
..46G agreement for sale and purchase 买卖协议
&VG| *&M agreement for the payment of interest 支付利息协议
0Q^ -d+! agreement for the repayment of money 还款协议
dLb9p"EE# agreement of reinsurance 再保险协议
\mRRx#-r% Agricultural Bank of China 中国农业银行
Y0`@$d&n air passenger departure tax 飞机乘客离境税
nA:\G":\y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G RV#f06 airport tax 机场税
T=6fZ;7 alcohol duty 酒精税
=\;yxl alienation 让与；让渡；转让
Q@B--Omfh alimony 生活费；赡养费
R[Y]B$XO All Ordinaries Index [AOI] 所有普通股指数
:<$B o all risks 全险；综合险
y{CyjYpz^ All Sales Record for Stock Market 《股票市场成交报告》
|_q:0qo Allied Capital Resources Limited 新联财务有限公司
: t Ka1vL all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~ ^ #F5w" allocation letter 拨款信件
#jdo54- allocation of fund 分配款项；预留款项
ts
BPQ 8Ne allocation of profit 利润分配；溢利分配
" RPX_ allocation warrant 拨款令
VJ1(|v{D4[ allotment 分配；配股
z8W@N8IqC allotment notice 股份配售通知；配股通知
KUs\7Sb allotment of shares 股份分配
$F V!HD allowable 可获宽免；免税的
qI-q%]l allowable business loss 可扣除的营业亏损
jx _n$D allowable expenses 可扣税的支出
M>H4bU( allowance 免税额；津贴；备抵；准备金
,})x1y allowance for debts 债项的免税额
2n}nRv/' allowance for depreciation by wear and tear 耗损折旧免税额
9GdQ$^m allowance for funeral expenses 殡殓费的免税额
So &c\Ff allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T8|aFoHCK allowance for repairs and outgoings 修葺及支出方面的免税额
+3B^e%`NPm allowance to debtor 给债务人的津贴
"YLH]9"= alteration of capital 资本更改
fAMJFHW alternate trustee 候补受托人
a xT- amalgamation 合并
r,^}/<* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A#&Q(g\YE ambit of charges 征税范围；收费范围
fNz*E|]8& amended valuation 经修订的估值
&^WJ:BvA|^ American Commodities Exchange 美国商品交易所
)U4h?J American Express Bank Limited 美国运通银行
Q}# 5mf&cD American Stock Exchange 美国证券交易所
+[l52p@ a amortization 摊销
TE+d? amount due from banks 存放银行同业的款项
UO%Vu C5B amount due from banks abroad 存放海外银行同业的款项
dxm_AUM amount due from holding companies 控股公司欠款
1QHCX*_ amount due from local banks 存放本港银行同业的款项
{4u8~whLp amount due to banks 银行同业的存款
d0(GE4+/ amount due to banks abroad 海外银行同业的存款
BPAz.K Q amount due to holding companies 控股公司存款
_y~H#r9: amount due to local banks 本港银行同业的存款
.eQIU$Kw!O amount due to outport banks 外埠银行同业的存款
V&)lS Qw amount for note issue 发行纸币的款额
+QS7F`O amount of bond 担保契据的款额
}T!2IaAB amount of consideration 代价款额
`? ayc/TK amount of contribution 供款数额
s^nP SY! amount of indebtedness 负债款额
NXhQdf amount of principal of the loan 贷款本金额
W`zY\] amount of rates chargeable 应征差饷数额
:/e= J amount of share capital 股本额
,BuN]9# amount of sums assured 承保款额
cp|&&q amount of variation 变动幅度
*ml& }9 amount of vote 拨款数额
.:eNL]2%: amount payable 应付款额
_;*|"e@^ amount receivable 应收款额
{4\hxyw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
QInow2/u analysis 分析
~i)O^CKq ancillary risk 附属风险
mi~ BdBv annual account 周年帐目；周年帐目报表；年度决算；年结
}NQx2k0 annual accounting date 年结日期
6`LC(Nv%-n annual allowance 每年免税额；年积金；年度津贴；年津
H*U\P 2C!) annual balance 年度余额
.HTX7mA3 annual disposable income 每年可动用收入
bI^zwK,@4 annual estimates 周年预算
%y
zFWDg annual fee 年费
)3i}(h0 annual general meeting 周年大会
I0\}S [+ H annual growth rate 年增率；每年增长率
-"L)<J@gQ? annual long-term supplement 长期个案每年补助金
D 7Y5q*F annual pensionable emolument 可供计算退休金的年薪
"Fv6u]Rv annual report 年报
X8T7(w<0%f Annual Report on the Consumer Price Index 《消费物价指数年报》
R#Z1+&=' annual return 周年报表；周年申报表；每年报税表格
FrSeR9b Annual Return Rules 《周年报表规则》
a$p2I+lX annual review of consumer prices 每年消费物价回顾
/f!_dJ^ annual roll-forward basis 逐年延展方式
9g"
1WZ! annual salary 年薪
&dSw[C#f annual statement 年度报表；年度决算表
@Yua%n6]#D Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
H LMEB0zh^ annuitant 年金受益人
c`UJI$Q/ annuity 年金
M4a- +T" annuity contract 年金合约
, j~ R ^j annuity on human life 人寿年金
b@ J&jE~d antecedent debt 先前的债项
tMaJ; 4 ante-dated cheque 倒填日期支票
02]9 OnWw anticipated expenditure 预期开支
H~~I6D{8 anticipated net profit 预期纯利
Ty]/F+{ anticipated revenue 预期收入
!=#230Y anti-inflation measure 反通货膨胀措施
#&\ hgsw/T anti-inflationary stance 反通货膨胀立场
tK&.0)*= apparent deficit 表面赤字
)2X ng_, apparent financial solvency 表面偿债能力
SM:SxhrGt apparent partner 表面合伙人
[ woR 9azC application for personal assessment 个人入息课税申请书
Xq&x<td application of fund 资金应用
zE V J application to release as liquidator and to destruct the books of accounts and documents
8uME6]m
i 申请免除清盘人职务及毁灭帐簿与文件
sV7dgvVd appointed actuary 委任精算师
lj"L Q(^ appointed auditor 委任核数师；委任审计师
%g(h%V9f appointed trustee 委任的受托人
Y^gK^ ?K appointer 委任人
?U0iHg{ apportioned pro rata 按比例分摊
x q93>Hs apportionment 分配；分摊
z`uqK!v(K Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1Oo^ apportionment formula 分摊方程式
hoASrj{s apportionment of estate duty 遗产税的分摊
_t:cDXj appraisal 估价；评估
7p}G!]` appreciable growth 可观增长
^o't & appreciable impact 显着影响
; %
*e}w0 appreciable increase 可观增长
8|[\Tp:; appreciation 增值；升值
78tWzO appreciation against other currencies 相对其他货币升值
`4s5yNUi= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
< p(&8P appreciation tax 增值税
N$ZThZqqv appropriation 拨款；拨用；拨付
5=Bj?xb$' appropriation account 拨款帐目
x+5Q}u x'G Appropriation Bill 拨款法案
0_bt*.w I+ appropriation-in-aid system 补助拨款办法
6wzF6] @O approved assets 核准资产
X|L 8s$> approved basket stock 认可一篮子证券
ok X\z [X approved budget 核准预算
x&R&\}@G m approved charitable donation 认可慈善捐款
1W;3pN approved charitable institution 认可慈善机构
3m4?l
~ approved currency 核准货币；认可货币
HSx~Fs^J approved estimates 核准预算
ovCk :Vz approved estimates of expenditure 核准开支预算
@6GM)N\{[ approved overseas insurer 核准海外保险人
7|6tH@4Ub approved overseas trust company 核准海外信托公司
~nb% w?vv approved pooled investment fund 核准汇集投资基金
(7
Mn%Jp approved provident fund scheme 认可公积金计划
.Gl&K |/{j approved provision 核准拨款
: 5?ti approved redeemable share 核准可赎回股份
tBG :ECUL approved regional stock 认可地区性证券
TMG:f g&E~ approved retirement scheme 认可退休金计划
C5Q|3 d approved subordinated loan 核准附属贷款
# RJy arbitrage 套戥；套汇；套利
L&ws[8- arbitrageur 套戥者；套汇者
X.s? =6}g arbitrary amount 临时款项
{549 &]/o arrangement 措施；安排；协定
"}K/ b arrears 欠款
h_ ]3L/ arrears of pay 欠付薪酬
6K P!o arrears of revenue 逾期未收税款；逾期未收的帐项
5S7`gN. articles of association 组织章程；组织细则；组织章程细则
1 7{]QuqNF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^g[\.Q ascertainment of profit 确定利润
nx=#QLi "Asia Clear" “亚洲结算系统”
"<6pp4*I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[RD ^@~x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2Z@<llsi Asian Development Fund [ADF] 亚洲发展基金
Hi|2z5=V Asian dollar bond 亚洲美元债券
<Xy8}Z`s Asian dollar market 亚洲美元市场
+,>f-kaV Asian dollar rate 亚洲美元利率
.Z&OKWL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[
H>MeeR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|f8by\Q86= asked price 沽盘；喊价；索价；卖方报价
o;Zoj} assessable income 应评税入息
,-CDF)~G=3 assessable loss 应评税亏损
vyV n5 s assessable profit 应评税利润
RYE::[O7 assessable value 应评税值
$},:z]%D assessed profit 估定利润
6Ep ns s assessed value 经评估价值
=[{Pw8[' assessment 评税；评定；估价；评税单
q22cp&gmX assessment number 评税编号；估价编号
Hh;w\)/%j assessment of additional tax 补加税评税
T<54qe4`p assessment of performance 业绩评估；实绩评价
;~]&$ 2sk Assessor 评税主任
X 3L9j( asset price bubbles 资产价格泡沫
w#F +rh3 asset-backed securities 具资产保证的证券
|@nvg>mu assets accretion 资产增值
e+y< a~N assets and liabilities 资产与负债
4Bx1L+Cg assets betterment statement 资产递增表；资产改进表
Z(K [oUJx assets lending 实物放款；有抵押贷款
NH 'RU`U) assets of the company passing on the death 死者去世时转移的公司资产
@hzQk~Gdi assets pledged as security for liabilities 用作负债抵押的资产
`4}!+fXQ assets portfolio 资产投资组合
'VJMi5Y(- assets price 资产价格
gn%#2:=pVu assets quality 资产质素
(dMFYL>YP assets realization 资产变现
-( cm assets refinancing arrangement 资产再集资安排
#]lUJ
&M}e assets securitization 资产证券化
8.pz?{**T assets situated outside Hong Kong 在香港以外地方的资产
Wlg(z% assets stripping 削减资产；拆卖资产
1A E/ILGo assets value 资产值
+ {hxEDz assignee 承让人
y^@% Xrs assignment 转让；转让书；转让契
5.?O PK6 assignment of interest 权益转让
Y ga}8D U assignment of letters patent and trade mark 专利证书及商标转让
tEN]0` assignment of property 物业转让；物业转让书
mApn(& assignment right 转让权
e!4akKw4wD assignor 转让人
a+{g~/z;,Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
,xD{A}}V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jLQjv associate member 附属会员
{Y/| 7Cl0 associated body corporate 相联法人团体
eU%5CVH.v associated company 相联公司；联属公司
u/.s rK!K associated corporation 相联法团
qh7o;x~, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c6c^9*,V 公认会计师公会〔英国〕
''5%5(Y.r Association of Futures Exchange Brokers 香港期货经纪协会
~Y'e1w$` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l42m81x" association of underwriters 承保人组织
yFpHRfF} assumption of control 接管
w|L~+
assurance 担保；保险；转易；转易书
!'{j"tv assurance of interest 权益的转易
rB4#}+Uq at 19XX price 按一九ＸＸ年价格计算
2M&4]d at a discount 按赔价计算；按贴水价格计算；打折扣
i [\[xfk at a premium 按溢价计算；按升水价格计算
>^-[Mpa(* at call 通知付款；按通知
,x Tbt4J at constant market price 按固定市价计算
Y~vTF OI at constant price 按固定价格计算
U~H'c
p at cost 按成本计算
Ep? a>\ at current market price 按当时市价计算；按现时市价计算
"~V}MPt at current price 按当时价格计算；按现时价格计算
]Rj "/(X, at factor cost 按要素成本计算；按生产要素成本计算
EPa3Yb?BGb at money-of-the-day price 按付款当日价格计算
L//sJe at or better 按指定或较佳价位〔买卖指令〕
5ef&Ih.3 at par 按面值计算；平价
k oHY
AF at sight 见票即付
8fe"#^"s R at the close 按收市盘
g u|;C at the opening 按开市盘
_O!D*=I attestation 见证；见证条款
>}4]51s at-the-money option 平价期权
) F~> attorney 受权人；受托代表人
3Aj_,&X.@( attornment 新拥有人承认书
c%Gz{':+ attributable profit 可归属利润
zr[~wM attributable share value 可归属股份价值
19N:9;Ixz Auckland Stock Exchange 奥克兰证券交易所
xJ"Zg ]d{ auction 拍卖
1 )YFEU&] auctioneer 拍卖商
J:(Shd'4D
audit 审计；核数
8^R>y Audit Commission 审计署
8 m1zL[.8g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
> T-O3/KN 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〕
3?O| X+$p audit review 帐目审查
:?UIyN? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
zHdp'J" audited account 审计帐目；经审计的帐目
D46| )- audited annual account 经审计的周年帐目
d|o"QYX audited balance sheet 经审计的资产负债表
jSVO$AW~C auditor 核数师；核数主任；审计师
Vks,3$ auditor's certificate 核数师证明书；审计师证明书
N Dg]s2T auditor's report 核数师报告；审计师报告
J<BdIKCma Aussie bond 澳元债券
\
yOZ&qU austerity budget 紧缩预算
4O`h%`M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
mCE})S Australia All Ordinaries Index 澳洲所有普通股票指数
Dq?2mXOqD Australian Dollar [AUD] 澳元
7q^/.:wlf Australian Options Market 澳大利亚期权市场
Z~c7r n Australian Securities Commission 澳洲证券事务监察委员会
^=W&p%Y(! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
TdE_\gEo/R Australian Stock Exchange 澳大利亚证券交易所
=#V11j Austrian Schilling [ATS] 奥地利先令
Z|/):nVP7 authentication 认证；鉴证
F4&N;Zm2 authority to purchase 委托购买证；委购书
&.z/dFmG authorization 认可；核准；授权；授权书
]rN fr- authorization by direction 指示授权
+[qkG.
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L_.}z)S[\ authorization by warrant 令状授权
u!-eP7;7 authorization of unit trust 单位信托的认可
0* AlLwO authorized agent 指定代理人
ua[\npz5 authorized capital 法定资本
@\h(s#sn authorized clerk 出市员
X<QE]RZ authorized dealer 认可交易商
3> (`Y authorized financial institution 认可财务机构
9@1W= sl authorized fund 认可基金
~>C >LH>8 authorized fund house 获授权的基金公司；认可基金公司
kp6x6%{K\ authorized institution 认可机构
M[{Cy[ta authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7_3O]e[8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"J.jmR; authorized insurer 获授权保险人；获认可承保人
Tk!b`9 authorized investment 特准投资项目
}dHiW:J> authorized person 获授权人
u#,]>; authorized representative 获授权代表
4bBxZY authorized share capital 法定股本
9F+bWo_m automated quotation system 自动报价系统
>ahj|pm Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
j41:]6 自动交易系统〔香港期货交易所有限公司〕
z
K (5&u automatic adjustment mechanism 自动调整机制
NN:TT\!v automatic adjustment system 自动调整系统
;MM FF { Automatic Clearing House 自动票据交换所
</=PN1=A automatic exchange rates accumulation system 自动化汇率累集系统
c[y8 "M5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1v4kN
- automatic teller machine [ATM] 自动柜员机
w tUG2 ( autopay 自动转帐
5QSmim available assets 可用资产
1P[Lz!C available fiscal reserve 现存财政储备
3a qmK.`H available profit 可用利润
&f yFUg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
LF~#4)B
average 平均；平均数；海损
sZH7 EK average basic salary 平均基本薪金
"qsNySI average consumer expenditure 平均消费开支；一般消费开支
{_~G+rqY average cost 平均成本
GWVdNYpmr average cost of land production 增辟土地平均成本
d!t@A average daily turnover 平均每日成交额
(FaT{W{ average daily wage rate 平均每日工资率
nKO&ffb'< average expenditure pattern 平均开支模式
} 8P}L@q average growth rate 平均增长率
# Tg J d average net fixed assets 固定资产平均净值
yq}{6IyZ^ average of relatives 相对价格平均数
xAjQ W= average price 平均价格
gAj)3T@
average propensity to consume 平均消费倾向；一般消费倾向
wu k7mIJ average propensity to save 平均储蓄倾向；一般储蓄倾向
q KM]wu0Et average rate 平均率
?R(3O1,v^ average revenue 平均收入；平均收益
j vV8`BQ{ average stock 平均库存；平均存货
LasH[:QQQ average yearly rent 平均年租
KVR}Tp/R avoidance of double taxation 避免双重课税
nB5[]x' avoidance of tax 避税
