A:
u: s[6T0 A share Ａ股；甲类股份
}
cQ` L abatement of tax 减税；减扣免税额
Avn)%9 ABN AMRO Bank N.V. 荷兰银行
<vUhJgN2/ above-the-line expenditure 线上项目支出；经常预算支出
q[MZSg above-the-line receipt 线上项目收入；经常预算收入
z ,q1TU 9 ABSA Asia Limited 南非联合亚洲有限公司
M7g 6m absolute change 绝对数值变更
1o%E(*M4I absolute expenditure 实际开支
u Q'I zdm absolute guideline figure 绝对准则数字
Yl0_?.1 z absolute interest 绝对权益
F{"4cyoou absolute order of discharge 绝对破产解除令
"$rmy>d absolute profit margin 绝对利润幅度
<WRrB
`nO absolute value 实值；绝对值
LyA}Nd]pyq absolutely vested interest 绝对既得权益
o!>h
Q#h absorbed cost 已吸收成本；已分摊成本
pL ea 4 absorption 吸收；分摊；合并
|?/,ED+|>D absorption rate 吸收率；摊配率；分摊率
b rt1Kvu8( ACB Finance Limited 亚洲商业财务有限公司
TuX9:Q acceptable form of reciprocity 合理的互惠条件
BEnIyVU;L acceptable rate 适当利率；适当汇率
k9vzxZ%s: acceptance agreement 承兑协议
m6^n 8% acceptance for honour 参加承兑
!,zRg5Wp4 acceptor 承兑人；接受人；受票人
TW5Pt{X= f acceptor for honour 参加承兑人
\ zGmZZ accident insurance 意外保险
f?|cQ[#t!\ Accident Insurance Association of Hong Kong 香港意外保险公会
z*B-`i. accident insurance scheme 意外保险计划
@<,YUp,%S accident year basis 意外年度基准
b'$fr6"O1 accommodation 通融；贷款
p`2w\ P3;) accommodation bill 通融票据；空头票据
oVYW '~OID accommodation party 汇票代发人
, UiA?7k account balance 帐户余额；帐户结余
=9 y&j-F account book 帐簿
5x/LHsr=m account collected in advance 预收款项
WXX)_L$2 account current book 往来帐簿
?A`8c R=)I account of after-acquired property 事后取得的财产报告
c #Y W>( account of defaulter 拖欠帐目
U9eb&nd account payable 应付帐款
}6!*H! account payee only [A/C payee only] 只可转帐；存入收款人帐户
40)Ti account receivable 应收帐款
4fa2_ account receivable report 应收帐款报表
w_lN[u-L account statement 结单；帐单；会计财务报表
S<bsrS*$ account title 帐户名称；会计科目
;j^C35 accountant's report 会计师报告
8ZPj zN>c6 Accountant's Report Rules 会计师报告规则
1NQ stmd{ accounting and auditing procedure 会计与审计程序；会计与核数程序
JuTIP6
/G Accounting Arrangements 《会计安排》
4%9
+=" accounting basis 会计基础
O[O[E }8# accounting by Official Receiver 破产管理署署长呈交的帐目
X4{O/G Accounting Circular 《会计通告》
o1?bqVF;6 accounting class 会计类别
2GC{+* accounting date 记帐日期；会计结算日期
9qXKHro accounting for money 款项核算
}Z N yd Accounting Officer 会计主任
2~(\d\k accounting period 会计报告期；会计期
_ m2p>(N| accounting policy 会计政策；会计方针
AIX?840V accounting practice 会计惯例
l11 +sqg accounting principle 会计准则
$ >=?'wr accounting record 会计记录
CZ4Nw]dtR accounting report 会计报告
fA{t\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.tH[A[/1 a Accounting Society of China 中国会计学会
. \:{6_ accounting statement 会计报表
B(B77SOb accounting system 会计制度；会计系统
t],5{UF accounting transaction 会计事项；帐务交易
jNu`umS accounting treatment 会计处理
cH>3|B*y accounting year 会计年度
YR/%0^M'0 accretion 增值；添加
6h%_\I.Z[[ accrual 应计项目；应累算数目
/_.1f|{B accrual basis 应计制；权责发生制
?f'iS#XL accrual basis accounting 应计制会计；权责发生制会计
g886Rh Ce accrue 应累算；应计
I("lG Y accrued benefit 应累算利益
g ;To}0H accrued charges 应计费用
Kdr7JQYzuz accrued cumulative preference share dividend 应累算的累积优先股股息
! u X0G4 accrued expenses 应累算费用
.Qz412
accrued interest payable 应付利息；应计未付利息
Wd <|DmSy accrued interest receivable 应收利息；应计未收利息
5,Hj$v7fe accrued right 累算权益
;2%8tV$V accruing profit 应累算的利润
3:~ *cU accumulated fiscal reserve 累积财政储备
W&`{3 L accumulated profit 累积利润；滚存溢利
m(o^9R_=^9 accumulated reserve 累积储备
MQ vk&
AX accumulation of surplus income 累积收益盈余
<yxy ;o acquired assets 既得资产
a7Yz X 5 n acquisition 收购；购置；取得
09L"~:rg acquisition cost 购置成本
Q$XNs%7w5, acquisition expenses 购置费用
{sb2r%U!+ acquisition of 100% interest 收购全部股权
5vo5t0^o acquisition of control 取得控制权
7x5wT ?2W acquisition of fixed assets 购置固定资产
6#za\ [ acquisition of shell “买壳”
[oS4W P acquisition price 收购价
v |
Yh]y act of God 天灾
{ Ne5*HFV acting partner 执事合伙人
_(1Shm active market 买卖活跃的市场；交投畅旺的市场；旺市
< 2,NWn . active partner 积极参与的合伙人
:N>n1tHL;A active trading 交投活跃
zP n 2 actual circulation 实际流通
k=M_2T' actual cost 实际成本
QuWW a|g^. actual expenditure 实际开支；实际支出
lNs;-`I~ actual income 实际入息；实际收入；实际收益
7+;$_,Xo< actual market 现货市场
fjP(r+[ actual price 现货价；实际价格
Y~"5HP | actual profit 实际利润
c[<>e#s+; actual quotation 实盘；实际价位；实际报价
c3]`W7E6L actual year basis 按实际年度计算
xixdv{M<FF actuals 实货
&V7 7Wn OY actuarial investigation 精算调查
X4 I+ actuarial principle 精算原则
_C Imf1 actuarial report 精算师报告
vzH"O = Actuarial Society of Hong Kong 香港精算学会
<TQ,7M4 X actuarial valuation 精算师估值
b<E+5;u actuary 精算师
J@l QzRqRb ad referendum agreement 暂定协议；有待覆核的协定
"eG@F ad valorem duty 从价税；按值征税
0Q4i<4 XW ad valorem duty system 从价税制
/{71JqFis ad valorem fee 从价费
} 8&? ad valorem tariff 从价关税
hy|Yy&- additional allowance 额外免税额
tQ7:4 ._ additional amount for unexpired risk 未过期风险的额外款额
)~2~q7 additional assessable profit 补加应评税利润
7GG:1:2+> additional assessment 补加评税
>O$ JS, additional commitment 额外承担
3]wV 1<K additional commitment vote 额外承担拨款
KJ#SE| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V7(-<})8 additional dependent parent allowance 供养父母额外免税额
wS+ekt5 additional provision 额外拨款
pgipT#_K additional stamp duty 附加印花税
(\$=de>? additional tax 补加税罚款；补加税款
b9RJ>K Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+Z=%4 adjudged bankrupt 被裁定破产
KJP}0|[ adjudicated bankrupt 裁定破产人
qLWM, [ Og adjudication fee 裁定费；评定印花税额手续费；评估契据费
ec3zoKtV adjudication of bankruptcy 裁定破产；宣告破产
dng^#|X)? adjudication of insolvency 裁定无力偿还债务
>i!y[F adjusted actual 经调整的实数；调整后的实数
v9"|VhZ adjusted current assets 经调整的流动资产；调整后的流动资产
PP& 9ORG adjusted figure 经调整的数字；调整后的数额
[x8_ax} w adjusted liabilities 经调整的负债；调整后的负债
me ,lE- adjusted loss 经调整的亏损；调整后的亏损
KEfwsNSc% 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
p G(F w > adjusted profit 经调整的利润；调整后的利润
OuMj%I adjusted surplus 经调整的盈余额；调整后的盈余额
dC(5I{I| adjusted value 经调整的价值；调整后的价值
=)YDjd_=z adjustment 调整；修订；理算〔保险〕
?DgeKA"A adjustment centre 调剂中心
V:<Z adjustment lag 调整过程的时间差距；调整时差
>QSlH]M adjustment mechanism 调整机制
9!?Ywc>0# adjustment of loss 亏损调整
7xh91EU:4 adjustment process 调整过程；调整程序
U%r|hn3 adjustment range 调整幅度
AkAQ% )6qV administered exchange rate 受管制汇率
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t=*<X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RaC8Sq7hW administration expenses 行政费用
51gSbkVX
administration fee 手续费；行政费
8T5W6Zs1 administration in bankruptcy 破产管理
76(/(v.x administration order 遗产管理令
DI0Wk^ m administrator 管理人；遗产管理人
Pe/8=+qO administrator of the estate 遗产管理人
K,5_{pj admission of debt 债项承认书
^I:f4RWo admission of proof 接纳债权证明
~A03 J:Yc7 advance 放贷款项；垫付款项；预支款项；预付款项
q#PMQR"C advance account 暂支帐目；预付款帐户
u9u'!hAGH advance compensation 预付补偿金
\OE,(9T2P. advance from shareholder 股东垫款
w JF(&P advance pending reimbursement 预支以待日后付还
e:+[}I ) advanced economy 先进经济体系
!uW;Ea? advancement 预付；预付财产
I_5 [-9 advances warrant 垫款令
M4)Y %EPc advancing 贷出
`l ?(zy:R adverse balance 逆差
Ejt?B')aB5 adverse exchange 逆汇
A_g\Fa[jG advertisement addressed to shareholders 在报章刊登的致股东通告
K^e4w`F| advice for collection 托收通知书
p735i`8 advice of drawing 提款通知书；汇票通知书
t03T1.:(Mg advice of payment 付款通知
66{Dyn7J~ Advisory Committee [Securities and Futures Commission]
Ia j` u 谘询委员会〔证券及期货事务监察委员会〕
X:m m<4 Advisory Committee on Diversification 经济多元化谘询委员会
oer3DD( affidavit 誓章；遗产申报誓章
ijACfl{!:t affidavit of no receipt 述明无收款的誓章
+:3s f%0 affiliate 联号；联营公司；附属公司
=wznkqyhi affiliated company 附属公司；联号；联营公司
yA~1$sA1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d]vom@iI affordability 负担能力
95mwDHbA African Development Bank [AfDB] 非洲开发银行
p0Pmmp7r
after-acquired property 事后取得的财产
j~Mx^ivwj after-hours dealing 市后交易
*:?XbtIK u after-tax profit 税后盈利；税后利润；税后溢利
$6]1T> agency agreement 代理协议
_0o65?F agency expenses 代理机构的开支
I{i6e'.jP agency fee 代理费
}poLH S/ Agency Law 《代理法》
5}TTf2&Xo# agent 代理人；承销人
"Pl.G[Buc- agent of company 公司代理人
c)Ne/ E{!0 agent's fee 代理人费；经纪费
s\ e b aggregate 总计；总数；总体数字
%?Q < aggregate amount 总款额；总额
a7sX*5t{R aggregate assets and liabilities 总体资产与负债
yG2rAG_ G& aggregate at constant price 按固定价格计算的总体数字
6 apK aggregate demand 总需求
w ufQyT` aggregate gross position 总持仓量
S;j"@'gz9 aggregate limit 总限额
Ui'*$W]v aggregate of salaries tax 合计薪俸税
Nz>xilU' aggregate performance 总体表现；总体业绩
vLpIVNA]]Y aggregate supply 总体供应
J"K(nKXO_? aggregate surplus 总盈余
U>0bgL aggregate total 整体总额
y*!8[wASHq aggregate value 总值；合计价值
Z5eM aggregated basis 合计基准
DfX~}km aggregated net chargeable income 合计应课税入息实额
y#FFxSH> aggregation 合并计算；合计；总和
S5\KI+;PW aggregation of incomes of husband and wife 夫妇入息合并计算
f h:w mc' aggregation of property 财产的总和
#xw3a<z ?u agio 差价；贴水
K=> j+a5$ 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》
kG u{[Rh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<07]w$m/ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Mtc - Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]fSpG \yU 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
e_}tK1 XY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q@[ (0R1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U~w8yMxX agreement for a settlement 授产协议
KG GJ\r6 agreement for assignment 转让协议
oG\lejO agreement for sale 售卖协议；买卖协议
<B!DwMk;. agreement for sale and purchase 买卖协议
NH4T*R)Vz agreement for the payment of interest 支付利息协议
U6#9W}CE agreement for the repayment of money 还款协议
:OV6R , agreement of reinsurance 再保险协议
[P l''[ Agricultural Bank of China 中国农业银行
j >G|Xv air passenger departure tax 飞机乘客离境税
5| Oj\L{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f^lhd Z \ airport tax 机场税
<8^ws90Y alcohol duty 酒精税
q4g)/x%nc alienation 让与；让渡；转让
F{Oa xn alimony 生活费；赡养费
W4(GI]`_+ All Ordinaries Index [AOI] 所有普通股指数
6Zx 5^f(qd all risks 全险；综合险
~-UO^$M- All Sales Record for Stock Market 《股票市场成交报告》
h :i FLS f Allied Capital Resources Limited 新联财务有限公司
/4;Sxx- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ji<(}d~L* allocation letter 拨款信件
:mhO/Bx allocation of fund 分配款项；预留款项
=s9*=5r 8 allocation of profit 利润分配；溢利分配
sF3@ 7~m4 allocation warrant 拨款令
\f7R^;`_<R allotment 分配；配股
<{i1/"k?X allotment notice 股份配售通知；配股通知
Js^(mRv= allotment of shares 股份分配
m#<Jr:- allowable 可获宽免；免税的
Kw(S<~9-@ allowable business loss 可扣除的营业亏损
"q
KVGd allowable expenses 可扣税的支出
rdsZ[ii allowance 免税额；津贴；备抵；准备金
i:G yi([C allowance for debts 债项的免税额
~=9S AJr] allowance for depreciation by wear and tear 耗损折旧免税额
Qe_C^ (P allowance for funeral expenses 殡殓费的免税额
rONz*ly|i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
TW}].A_- allowance for repairs and outgoings 修葺及支出方面的免税额
^fE8|/]nG9 allowance to debtor 给债务人的津贴
IY|`$sHb alteration of capital 资本更改
_na/&J 6 alternate trustee 候补受托人
|l@z7R+4* amalgamation 合并
WM7LCP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<o/l K\> ambit of charges 征税范围；收费范围
Vi>P = i amended valuation 经修订的估值
~V0 GRPnI American Commodities Exchange 美国商品交易所
#Z,@yJ2wl American Express Bank Limited 美国运通银行
ibLx'< American Stock Exchange 美国证券交易所
'F3@Xh amortization 摊销
H;0K4|I amount due from banks 存放银行同业的款项
KwgFh#e amount due from banks abroad 存放海外银行同业的款项
([#'G+MC& amount due from holding companies 控股公司欠款
={51fr/C% amount due from local banks 存放本港银行同业的款项
7=s0Pm amount due to banks 银行同业的存款
#C cEI amount due to banks abroad 海外银行同业的存款
r;p@T8k amount due to holding companies 控股公司存款
o#WE C s> amount due to local banks 本港银行同业的存款
M(I%QD amount due to outport banks 外埠银行同业的存款
)G-u;1rd amount for note issue 发行纸币的款额
Wi w~oXo amount of bond 担保契据的款额
>!%+9@ a} amount of consideration 代价款额
6n~) R amount of contribution 供款数额
WVz2 b zj amount of indebtedness 负债款额
dnV& U%fO amount of principal of the loan 贷款本金额
].sD#~L_ amount of rates chargeable 应征差饷数额
C-g,uARX(r amount of share capital 股本额
/1_O5'5+v amount of sums assured 承保款额
wPq9`9 # amount of variation 变动幅度
.hUlI3z9 amount of vote 拨款数额
,3!TyQ \m' amount payable 应付款额
^XG$?2<U amount receivable 应收款额
Nw(hN+_u Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=R Z PDu analysis 分析
ZXXJ!9-&+J ancillary risk 附属风险
]Inu'p\ annual account 周年帐目；周年帐目报表；年度决算；年结
))<vCfuz2 annual accounting date 年结日期
S9^S W3 annual allowance 每年免税额；年积金；年度津贴；年津
3Pp+>{2_? annual balance 年度余额
Wf-XH |j[ annual disposable income 每年可动用收入
\.>7w 1p annual estimates 周年预算
zF|c3ap annual fee 年费
CH q5KB98+ annual general meeting 周年大会
Uy*d@vU9c annual growth rate 年增率；每年增长率
A 8-a}0Gh annual long-term supplement 长期个案每年补助金
N1$PW~)Y annual pensionable emolument 可供计算退休金的年薪
1K(mdL{m5 annual report 年报
PF#<CF$ = Annual Report on the Consumer Price Index 《消费物价指数年报》
fs-LaV
0 annual return 周年报表；周年申报表；每年报税表格
bdfs'udt9 Annual Return Rules 《周年报表规则》
:*^aSPlV annual review of consumer prices 每年消费物价回顾
A%x0'?GU annual roll-forward basis 逐年延展方式
FH EP/T\5 annual salary 年薪
#f%fY%5q annual statement 年度报表；年度决算表
mwsdl^c 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
apt$e$g annuitant 年金受益人
vif)g6, annuity 年金
Bsha)< annuity contract 年金合约
@/: 7G. annuity on human life 人寿年金
r^H,H'BohJ antecedent debt 先前的债项
/^v!B`A @ ante-dated cheque 倒填日期支票
unKl5A[h anticipated expenditure 预期开支
{:3:GdM6 anticipated net profit 预期纯利
%3AE 2" anticipated revenue 预期收入
Z>3m-:-e anti-inflation measure 反通货膨胀措施
1.PN_9% anti-inflationary stance 反通货膨胀立场
Uq`6VpZ apparent deficit 表面赤字
_+ Sf+ta apparent financial solvency 表面偿债能力
jatl v/, apparent partner 表面合伙人
) y i~p application for personal assessment 个人入息课税申请书
e\^}PU application of fund 资金应用
G!wb|-4<$ application to release as liquidator and to destruct the books of accounts and documents
6b$C / 申请免除清盘人职务及毁灭帐簿与文件
=vvd)og appointed actuary 委任精算师
D u T6Od/f appointed auditor 委任核数师；委任审计师
5 8 7;2 appointed trustee 委任的受托人
<Q"G
aqZ appointer 委任人
!0P:G#o-$ apportioned pro rata 按比例分摊
w%..*+P apportionment 分配；分摊
JYmYX- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[zXC\)&! apportionment formula 分摊方程式
Gt
_tL% apportionment of estate duty 遗产税的分摊
!^s -~`'\~ appraisal 估价；评估
cP\z*\dS appreciable growth 可观增长
!Q5,Zhgr appreciable impact 显着影响
ew~?&= appreciable increase 可观增长
U@CAQ? appreciation 增值；升值
}fv7Wh Q appreciation against other currencies 相对其他货币升值
!uO@4]:Y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~j(vGO3JB appreciation tax 增值税
87W!R<G appropriation 拨款；拨用；拨付
uqU&k@ appropriation account 拨款帐目
yla- X|> Appropriation Bill 拨款法案
t_* x. {x- appropriation-in-aid system 补助拨款办法
{Qa O\{J= approved assets 核准资产
t;/uRN*. approved basket stock 认可一篮子证券
jSH.e? approved budget 核准预算
nRu %0Op approved charitable donation 认可慈善捐款
nnvS.s`O approved charitable institution 认可慈善机构
!]Qk?T~9- approved currency 核准货币；认可货币
B~| ]gd approved estimates 核准预算
R9Wr? approved estimates of expenditure 核准开支预算
J/:U,01 approved overseas insurer 核准海外保险人
Gqc6]{ approved overseas trust company 核准海外信托公司
oylQCbT approved pooled investment fund 核准汇集投资基金
V6'u\Ch| approved provident fund scheme 认可公积金计划
h::(b ,|f7 approved provision 核准拨款
z^j mf_ approved redeemable share 核准可赎回股份
Q672iR\#) approved regional stock 认可地区性证券
"I:* approved retirement scheme 认可退休金计划
^IyQzBO j approved subordinated loan 核准附属贷款
.'Q*_};W arbitrage 套戥；套汇；套利
I8% -ii arbitrageur 套戥者；套汇者
WTM arbitrary amount 临时款项
eThFRU3 F arrangement 措施；安排；协定
7U1 M;@y arrears 欠款
,4`Vl<6 arrears of pay 欠付薪酬
Y
.cjEeL@ arrears of revenue 逾期未收税款；逾期未收的帐项
6 C
O 5:\ articles of association 组织章程；组织细则；组织章程细则
UKV<Ye| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
x?lRObHK ascertainment of profit 确定利润
`LLmdm 6i "Asia Clear" “亚洲结算系统”
/5z,G r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"
DLI x} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%3"3V1 Asian Development Fund [ADF] 亚洲发展基金
m.
p' LF Asian dollar bond 亚洲美元债券
Lwx J:Kz . Asian dollar market 亚洲美元市场
bvrXz-j Asian dollar rate 亚洲美元利率
- 0q263z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_9H]:]1QH Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z 4i5,f asked price 沽盘；喊价；索价；卖方报价
5Phsh assessable income 应评税入息
q
}>3N Ch assessable loss 应评税亏损
7I#C[:7x assessable profit 应评税利润
?e4H{Y/M assessable value 应评税值
U`8Er48X assessed profit 估定利润
WagL8BpLx assessed value 经评估价值
maY. Z<lN assessment 评税；评定；估价；评税单
7l/lY-zO assessment number 评税编号；估价编号
!lL
`L \ assessment of additional tax 补加税评税
3c7i8b $ assessment of performance 业绩评估；实绩评价
qyF eq]) Assessor 评税主任
4c{j9mh asset price bubbles 资产价格泡沫
]0 = |?n$7 asset-backed securities 具资产保证的证券
o<txm ?+N assets accretion 资产增值
,H,[ )8 assets and liabilities 资产与负债
s]6;*mI2 assets betterment statement 资产递增表；资产改进表
"crp/Bj ? assets lending 实物放款；有抵押贷款
OFmHj] I7= assets of the company passing on the death 死者去世时转移的公司资产
LAnC8O assets pledged as security for liabilities 用作负债抵押的资产
!OQ5AF$
assets portfolio 资产投资组合
4)k-gKS* assets price 资产价格
q5hE S assets quality 资产质素
mSY m18
assets realization 资产变现
>5Lp; assets refinancing arrangement 资产再集资安排
`q* p-Ju' assets securitization 资产证券化
~x /ka43 assets situated outside Hong Kong 在香港以外地方的资产
@ #hvQ6u assets stripping 削减资产；拆卖资产
= M4:nt assets value 资产值
iR./9}Ze assignee 承让人
}F/w 34+; assignment 转让；转让书；转让契
>B~?
}@^Gk assignment of interest 权益转让
53ZbtEwhwr assignment of letters patent and trade mark 专利证书及商标转让
QdcuV\B} assignment of property 物业转让；物业转让书
IHi[3xf< assignment right 转让权
)*XWe|H_ assignor 转让人
94dd ) /a associate 有联系的人；有关连人士；相联者；合伙人；联系人
v0! 1W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p=A, yGDV associate member 附属会员
gp{C89g P associated body corporate 相联法人团体
7B\N P`l associated company 相联公司；联属公司
0gW{6BtPWm associated corporation 相联法团
Qk>U=]U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(`E`xb@E,= 公认会计师公会〔英国〕
%,z;W-#gnY Association of Futures Exchange Brokers 香港期货经纪协会
4%8den,| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?E+f<jol association of underwriters 承保人组织
u kZK*Y9P assumption of control 接管
CadIu x^ assurance 担保；保险；转易；转易书
eD2eDxN2 assurance of interest 权益的转易
nh5=0{va|L at 19XX price 按一九ＸＸ年价格计算
%kop's&?C at a discount 按赔价计算；按贴水价格计算；打折扣
\xl$z *zI at a premium 按溢价计算；按升水价格计算
z,E` +a; at call 通知付款；按通知
3 )#Nc| at constant market price 按固定市价计算
#}@8(>T at constant price 按固定价格计算
8q{|nH at cost 按成本计算
tu$rVwgM at current market price 按当时市价计算；按现时市价计算
DUl+Jqn4B at current price 按当时价格计算；按现时价格计算
[wm0a4fg at factor cost 按要素成本计算；按生产要素成本计算
1:^Xd ~X at money-of-the-day price 按付款当日价格计算
r,Xyb` at or better 按指定或较佳价位〔买卖指令〕
o3|4PAA/ at par 按面值计算；平价
{5{VGAD&]> at sight 见票即付
na~ FT[3 C at the close 按收市盘
p U !: at the opening 按开市盘
y9R%%i attestation 见证；见证条款
.N.RpRz{f at-the-money option 平价期权
#-f9>S9_ attorney 受权人；受托代表人
ZYY2pY 1 attornment 新拥有人承认书
P*7G? attributable profit 可归属利润
Y Z8[h`z attributable share value 可归属股份价值
5psJv|Zo] Auckland Stock Exchange 奥克兰证券交易所
BgUp~zdo auction 拍卖
z_R^C% 0k auctioneer 拍卖商
/@1YlxKF audit 审计；核数
52Lp_M Audit Commission 审计署
%Gyn.9\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l=l$9H, 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
5fiWo^s} audit review 帐目审查
%bF157X5An Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[ei~Xkzkj audited account 审计帐目；经审计的帐目
%s+'"E "E audited annual account 经审计的周年帐目
uI?Z_ audited balance sheet 经审计的资产负债表
sU*?H`U3d auditor 核数师；核数主任；审计师
:*|Ua%L_ auditor's certificate 核数师证明书；审计师证明书
4TPdq&';C: auditor's report 核数师报告；审计师报告
~@l4T_,k Aussie bond 澳元债券
hbvcIGaT austerity budget 紧缩预算
!DSm[Z1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
82EvlmD Australia All Ordinaries Index 澳洲所有普通股票指数
Z#N w[>NN* Australian Dollar [AUD] 澳元
1H r1Ir<KR Australian Options Market 澳大利亚期权市场
7 rRI-wZ Australian Securities Commission 澳洲证券事务监察委员会
i \/'w] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
NNqvjM- Australian Stock Exchange 澳大利亚证券交易所
@M-w8!.~ Austrian Schilling [ATS] 奥地利先令
}}]Lf 3; authentication 认证；鉴证
d^6-P
R_ authority to purchase 委托购买证；委购书
X -<,zRM authorization 认可；核准；授权；授权书
9d/- +j' authorization by direction 指示授权
_L~ 3h authorization by instruction 指令授权
x=7: D authorization by warrant 令状授权
B?-w<":! authorization of unit trust 单位信托的认可
SZ[?2z authorized agent 指定代理人
E%D .a=UX, authorized capital 法定资本
yUo8-O aL7 authorized clerk 出市员
|T/OOIA=sI authorized dealer 认可交易商
^c}3o|1m( authorized financial institution 认可财务机构
N1c 0>{ authorized fund 认可基金
GfK%UZ$C authorized fund house 获授权的基金公司；认可基金公司
~>9G\/u j authorized institution 认可机构
bK0(c1*a[e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9,_~qWw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_,(s authorized insurer 获授权保险人；获认可承保人
I) ` +:+P authorized investment 特准投资项目
^VMCs/g6 authorized person 获授权人
j][&o-Ev authorized representative 获授权代表
XPMUhozV authorized share capital 法定股本
\C>IVz<O automated quotation system 自动报价系统
;K8}Yq9p9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rm3/R< 自动交易系统〔香港期货交易所有限公司〕
J Hm Pa automatic adjustment mechanism 自动调整机制
$},XRo&R automatic adjustment system 自动调整系统
} `QZV_ Automatic Clearing House 自动票据交换所
KyVzf(^ automatic exchange rates accumulation system 自动化汇率累集系统
`{ >/'o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`|AH3v1 automatic teller machine [ATM] 自动柜员机
w{[^ autopay 自动转帐
FqbGT(QB0 available assets 可用资产
sr N7 available fiscal reserve 现存财政储备
8g_kZ^<[ available profit 可用利润
g.`Ntsi$wI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
O-U A2?N@j average 平均；平均数；海损
U7n#TPet average basic salary 平均基本薪金
#>:S&R?2t average consumer expenditure 平均消费开支；一般消费开支
:nb|WgEc average cost 平均成本
EFVZAY"+!; average cost of land production 增辟土地平均成本
Et }%) M average daily turnover 平均每日成交额
K{DmMi];I average daily wage rate 平均每日工资率
!=,zy average expenditure pattern 平均开支模式
] W Yub1 average growth rate 平均增长率
>/4[OPB0R average net fixed assets 固定资产平均净值
#V/{DPz average of relatives 相对价格平均数
52o^] average price 平均价格
BI,]pf;GWv average propensity to consume 平均消费倾向；一般消费倾向
PZJn/A1 average propensity to save 平均储蓄倾向；一般储蓄倾向
T}Wbt=\M average rate 平均率
u
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P#!g P3 average stock 平均库存；平均存货
m5N,[^- average yearly rent 平均年租
)A DI[+KW avoidance of double taxation 避免双重课税
_MIh eCvV avoidance of tax 避税
