A:
~ 9M!)\~ A share Ａ股；甲类股份
GrI& ?=S^ abatement of tax 减税；减扣免税额
ocA]M=3~k ABN AMRO Bank N.V. 荷兰银行
wT_^'i*@I above-the-line expenditure 线上项目支出；经常预算支出
o#hI 5 above-the-line receipt 线上项目收入；经常预算收入
KX+ey8@[ ABSA Asia Limited 南非联合亚洲有限公司
C7"HQQ absolute change 绝对数值变更
?-~I<f ]_ absolute expenditure 实际开支
D g uB absolute guideline figure 绝对准则数字
!q /5yEJ>h absolute interest 绝对权益
WSt nzVe absolute order of discharge 绝对破产解除令
T 1Cs>#) absolute profit margin 绝对利润幅度
M}FWBs'*| absolute value 实值；绝对值
"Ai6< :ml absolutely vested interest 绝对既得权益
1"E\C/c absorbed cost 已吸收成本；已分摊成本
F8mC?fb K9 absorption 吸收；分摊；合并
Yv\!vW7I absorption rate 吸收率；摊配率；分摊率
KCqqJ}G ACB Finance Limited 亚洲商业财务有限公司
)2j:z#'> acceptable form of reciprocity 合理的互惠条件
bKz{wm% acceptable rate 适当利率；适当汇率
S7sb7c'4 k acceptance agreement 承兑协议
\9m*(_Qf acceptance for honour 参加承兑
9%,;XQ acceptor 承兑人；接受人；受票人
&9 B_/m3 acceptor for honour 参加承兑人
@)0 Y ~A ) accident insurance 意外保险
@ 6MA X" Accident Insurance Association of Hong Kong 香港意外保险公会
W
kkxU.xXE accident insurance scheme 意外保险计划
mb1IQ & accident year basis 意外年度基准
zJ l_ t0 accommodation 通融；贷款
,x#ztdvr accommodation bill 通融票据；空头票据
o:\XRPB accommodation party 汇票代发人
x-Z ^Q C account balance 帐户余额；帐户结余
9D_wG\g account book 帐簿
7 `Du5>b8 account collected in advance 预收款项
_/x& <,3 account current book 往来帐簿
9M2f!kJP$ account of after-acquired property 事后取得的财产报告
L,M+sN account of defaulter 拖欠帐目
WmVVR>0V| account payable 应付帐款
Wc4vCVw account payee only [A/C payee only] 只可转帐；存入收款人帐户
wq\G|/% account receivable 应收帐款
\r -N( ;m account receivable report 应收帐款报表
qo;)X0 N account statement 结单；帐单；会计财务报表
~[18q+, account title 帐户名称；会计科目
IC~ljy]y_ accountant's report 会计师报告
4XG]z_+I Accountant's Report Rules 会计师报告规则
VXC4% accounting and auditing procedure 会计与审计程序；会计与核数程序
)/Y~6A9> Accounting Arrangements 《会计安排》
X>3^a'2,E accounting basis 会计基础
UxqWnHH.` accounting by Official Receiver 破产管理署署长呈交的帐目
Q1V2pP+=@ Accounting Circular 《会计通告》
5 si}i'in accounting class 会计类别
7'.s 7&
'7 accounting date 记帐日期；会计结算日期
%C *^ :\y accounting for money 款项核算
qei$<j'b Accounting Officer 会计主任
}98-5'u.X accounting period 会计报告期；会计期
uWc: j P accounting policy 会计政策；会计方针
$ KQ,}I accounting practice 会计惯例
Auac>')&Q accounting principle 会计准则
xqWj |jA accounting record 会计记录
i^/54 accounting report 会计报告
sR79
K1*j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6VR[)T% Accounting Society of China 中国会计学会
u4"r>e6 _B accounting statement 会计报表
P|}\/}{` accounting system 会计制度；会计系统
E+{5-[Zc*$ accounting transaction 会计事项；帐务交易
-Bv 12ymLG accounting treatment 会计处理
bXvbddu)} accounting year 会计年度
< Cq"| A
accretion 增值；添加
Z< ]VTo accrual 应计项目；应累算数目
BjZ>hhs!* accrual basis 应计制；权责发生制
\R Z3Hh accrual basis accounting 应计制会计；权责发生制会计
y4<+- accrue 应累算；应计
qS]G&l6QF accrued benefit 应累算利益
`ue?Z%p| accrued charges 应计费用
,+-h 7^{` accrued cumulative preference share dividend 应累算的累积优先股股息
\(u@F <s- accrued expenses 应累算费用
WOb8 "*OM accrued interest payable 应付利息；应计未付利息
Xp^$
E6YFy accrued interest receivable 应收利息；应计未收利息
:~-i&KN k accrued right 累算权益
Xw(3j )xQ accruing profit 应累算的利润
2oB?Dn accumulated fiscal reserve 累积财政储备
<7RfBR.9 accumulated profit 累积利润；滚存溢利
s=/^lOOO accumulated reserve 累积储备
rw*M&qg!z accumulation of surplus income 累积收益盈余
p#<nK+6.8 acquired assets 既得资产
Q \WXi acquisition 收购；购置；取得
%UG/ak%z acquisition cost 购置成本
) E~mJln acquisition expenses 购置费用
=uc^433. acquisition of 100% interest 收购全部股权
ha>SZnKD{ acquisition of control 取得控制权
?`i|" y # acquisition of fixed assets 购置固定资产
b%<jUY acquisition of shell “买壳”
8MQ bLj'H acquisition price 收购价
*`.LA@bHU act of God 天灾
,;3:pr acting partner 执事合伙人
BhkAQEsWTQ active market 买卖活跃的市场；交投畅旺的市场；旺市
uu@<&.r\C active partner 积极参与的合伙人
s01$fFJgO active trading 交投活跃
p">WK<N actual circulation 实际流通
ZbyG*5i q actual cost 实际成本
>w2f8tW`PP actual expenditure 实际开支；实际支出
yk#rd~2Z0 actual income 实际入息；实际收入；实际收益
~2 Oc
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f?m5pax| actual price 现货价；实际价格
%*p^$5 L< actual profit 实际利润
Hn^sW
LT
actual quotation 实盘；实际价位；实际报价
Ij ,Yuo actual year basis 按实际年度计算
hU+#S(t>b actuals 实货
Cz[5Ug'V actuarial investigation 精算调查
ZI y(<0 actuarial principle 精算原则
d~/xGB`< actuarial report 精算师报告
o@',YF>OQ Actuarial Society of Hong Kong 香港精算学会
2%]t3\XW actuarial valuation 精算师估值
Xv &%2-V; actuary 精算师
PHQcstW ad referendum agreement 暂定协议；有待覆核的协定
2<m
Q,,j ad valorem duty 从价税；按值征税
w= B ad valorem duty system 从价税制
cf&C|U ad valorem fee 从价费
)BpIxWd? ad valorem tariff 从价关税
vVd xi9yk additional allowance 额外免税额
.S(^roM;+ additional amount for unexpired risk 未过期风险的额外款额
ku-cn2M/ additional assessable profit 补加应评税利润
VLx T"]f additional assessment 补加评税
iz(m3k:w additional commitment 额外承担
C#T)@UxBZ additional commitment vote 额外承担拨款
.W-=x,`hY4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
pKY LAt+^> additional dependent parent allowance 供养父母额外免税额
*V<)p%l. additional provision 额外拨款
3l+|&q[v additional stamp duty 附加印花税
0@w&J9yG additional tax 补加税罚款；补加税款
- B jEL; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/rOnm=P+Q adjudged bankrupt 被裁定破产
Y` q!V= adjudicated bankrupt 裁定破产人
w&9F>`VET adjudication fee 裁定费；评定印花税额手续费；评估契据费
d(\ 1 } l adjudication of bankruptcy 裁定破产；宣告破产
"d:.*2Z2 adjudication of insolvency 裁定无力偿还债务
7s!AH yZ adjusted actual 经调整的实数；调整后的实数
sgD@} ":m adjusted current assets 经调整的流动资产；调整后的流动资产
hs z$S:am adjusted figure 经调整的数字；调整后的数额
du 8!3 I adjusted liabilities 经调整的负债；调整后的负债
Cl{{H]QngX adjusted loss 经调整的亏损；调整后的亏损
Q>V?w gZ 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
VAt >ji7c adjusted profit 经调整的利润；调整后的利润
TftOYY.hQ adjusted surplus 经调整的盈余额；调整后的盈余额
ko>M&/^ adjusted value 经调整的价值；调整后的价值
qjzZ} adjustment 调整；修订；理算〔保险〕
$Q#?`j adjustment centre 调剂中心
37~r m adjustment lag 调整过程的时间差距；调整时差
^Jn|*?+l adjustment mechanism 调整机制
@X|ok*v ` adjustment of loss 亏损调整
^`/V i adjustment process 调整过程；调整程序
"wF*O"WQo adjustment range 调整幅度
A g<4r administered exchange rate 受管制汇率
#'#4hJ*YC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Vj29L?3 administration expenses 行政费用
VD Pxue administration fee 手续费；行政费
H]U "+52h administration in bankruptcy 破产管理
$=7 H1 w administration order 遗产管理令
U:J /\- administrator 管理人；遗产管理人
<kROH0 + administrator of the estate 遗产管理人
.5Q5 \qc= admission of debt 债项承认书
#qPV Qt admission of proof 接纳债权证明
E=A/4p6\$ advance 放贷款项；垫付款项；预支款项；预付款项
(tTLK0V-|3 advance account 暂支帐目；预付款帐户
1X Q87~ advance compensation 预付补偿金
YBR)s\* advance from shareholder 股东垫款
vsjM3= advance pending reimbursement 预支以待日后付还
= SA
4\/ advanced economy 先进经济体系
Bk @bN~B4 advancement 预付；预付财产
20n%o&kG]8 advances warrant 垫款令
VN?<[#ij advancing 贷出
1o(+r R<h9 adverse balance 逆差
,I("x 2 adverse exchange 逆汇
<.: 5Vx(Aw advertisement addressed to shareholders 在报章刊登的致股东通告
Xx=K?Z?3. advice for collection 托收通知书
F= :F>6` advice of drawing 提款通知书；汇票通知书
W&Y4Dq^ advice of payment 付款通知
`Uu^I
Advisory Committee [Securities and Futures Commission]
69N1 m P 谘询委员会〔证券及期货事务监察委员会〕
)0'Y et} Advisory Committee on Diversification 经济多元化谘询委员会
K~P76jAe$ affidavit 誓章；遗产申报誓章
p0"BO4({{ affidavit of no receipt 述明无收款的誓章
Qh /lT$g affiliate 联号；联营公司；附属公司
)x y9X0 affiliated company 附属公司；联号；联营公司
?exALv'B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
><MGZ?-N affordability 负担能力
O2/%mFS. African Development Bank [AfDB] 非洲开发银行
H 3W_}f after-acquired property 事后取得的财产
>3 v0yh_3 after-hours dealing 市后交易
wHq('+{=&
after-tax profit 税后盈利；税后利润；税后溢利
r#ks>s agency agreement 代理协议
;<86P3 S agency expenses 代理机构的开支
<?{ SU
agency fee 代理费
bBd *}"v^" Agency Law 《代理法》
rHH#@ Zx agent 代理人；承销人
rD_Ss.\^g agent of company 公司代理人
7$;c 6_se agent's fee 代理人费；经纪费
"X\q%%P=? aggregate 总计；总数；总体数字
$[WN[J aggregate amount 总款额；总额
y[Ta M9< aggregate assets and liabilities 总体资产与负债
F I80vV7
aggregate at constant price 按固定价格计算的总体数字
n\~"Wim<b aggregate demand 总需求
}S
Y `KoC1 aggregate gross position 总持仓量
a g|9$ aggregate limit 总限额
Vjv6\;tt8 aggregate of salaries tax 合计薪俸税
t201ud2$ aggregate performance 总体表现；总体业绩
hj%}GP{{ aggregate supply 总体供应
%w;1*~bH aggregate surplus 总盈余
m~ b#:4D3 aggregate total 整体总额
0:~gW#lD aggregate value 总值；合计价值
J+-,^8) aggregated basis 合计基准
#u!y`le k aggregated net chargeable income 合计应课税入息实额
@Z"QA!OK~c aggregation 合并计算；合计；总和
vbW\~x f aggregation of incomes of husband and wife 夫妇入息合并计算
:/n
?4K^ aggregation of property 财产的总和
0tn7Rkiw agio 差价；贴水
:FEd:0TS 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》
Lqy|DJ% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gEX:S(1 QP 《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》
k
i~Raa/e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
":5~L9&G 《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》
VKl~oFKXJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}s8*QfK> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g;|
n8] agreement for a settlement 授产协议
H{p[G hp agreement for assignment 转让协议
+z{x 7 agreement for sale 售卖协议；买卖协议
." $= agreement for sale and purchase 买卖协议
h9@gs,' agreement for the payment of interest 支付利息协议
p8 E;[ agreement for the repayment of money 还款协议
Py( w T%w agreement of reinsurance 再保险协议
sIP6GWK$ Agricultural Bank of China 中国农业银行
D|
3AjzW air passenger departure tax 飞机乘客离境税
?#');` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$\ =6."R5< airport tax 机场税
w+:+r/!g alcohol duty 酒精税
#)Id J] alienation 让与；让渡；转让
YB(#]H|8S alimony 生活费；赡养费
L>|A6S#y8/ All Ordinaries Index [AOI] 所有普通股指数
2b vYF ;<r all risks 全险；综合险
6PVl Z All Sales Record for Stock Market 《股票市场成交报告》
74</6T]^ Allied Capital Resources Limited 新联财务有限公司
|qFN~ ! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4kN : =g allocation letter 拨款信件
= m!! allocation of fund 分配款项；预留款项
pJ<)intcbE allocation of profit 利润分配；溢利分配
KV3+}k allocation warrant 拨款令
GL oL4el allotment 分配；配股
.>cL /KaP allotment notice 股份配售通知；配股通知
*
S+7BdP
allotment of shares 股份分配
LS?` {E
allowable 可获宽免；免税的
>xk:pL*o` allowable business loss 可扣除的营业亏损
u!156X?[eU allowable expenses 可扣税的支出
&AkzSgP allowance 免税额；津贴；备抵；准备金
vwSX$OZ allowance for debts 债项的免税额
Fp* & os allowance for depreciation by wear and tear 耗损折旧免税额
Av\ 0GqF allowance for funeral expenses 殡殓费的免税额
HvL9;^! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*>R/ (Q allowance for repairs and outgoings 修葺及支出方面的免税额
eFeCS{LV+ allowance to debtor 给债务人的津贴
'JXN*YO alteration of capital 资本更改
"@):*3
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@5 POgQ 8 amalgamation 合并
M\x7=*\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`s]zk {x ambit of charges 征税范围；收费范围
G+%5V5GS amended valuation 经修订的估值
FZL zu American Commodities Exchange 美国商品交易所
G/^5P5y%@ American Express Bank Limited 美国运通银行
'SXpb?CZ American Stock Exchange 美国证券交易所
tF) k6*+ amortization 摊销
^!{ o Azy9 amount due from banks 存放银行同业的款项
s;=J'x)~% amount due from banks abroad 存放海外银行同业的款项
%E= ,H?9&> amount due from holding companies 控股公司欠款
+b:h5, amount due from local banks 存放本港银行同业的款项
pNk ,jeo amount due to banks 银行同业的存款
^U|CNB%. amount due to banks abroad 海外银行同业的存款
!3gpiQH{ amount due to holding companies 控股公司存款
|Cxip&e> amount due to local banks 本港银行同业的存款
.,(uoK{ amount due to outport banks 外埠银行同业的存款
S
-mz xj amount for note issue 发行纸币的款额
%[31ZFYB amount of bond 担保契据的款额
o
Q!g!xz amount of consideration 代价款额
uc{Qhw!;: amount of contribution 供款数额
R&d _ WB4w amount of indebtedness 负债款额
}@t'r K[ amount of principal of the loan 贷款本金额
N
NXwT0t amount of rates chargeable 应征差饷数额
pu
m9x)y1 amount of share capital 股本额
-t706(#k amount of sums assured 承保款额
+BTNm66Z amount of variation 变动幅度
~`Gcq"7, ! amount of vote 拨款数额
pR^Y|NG! amount payable 应付款额
^Xz`hR amount receivable 应收款额
0V>N#P] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T3PaG\5B analysis 分析
/m|&nl8"qe ancillary risk 附属风险
T[2f6[#[_ annual account 周年帐目；周年帐目报表；年度决算；年结
B3k ],k annual accounting date 年结日期
`qy6 qKl
N annual allowance 每年免税额；年积金；年度津贴；年津
`'{%szmD annual balance 年度余额
,1.([%z+r annual disposable income 每年可动用收入
L
M< = j annual estimates 周年预算
js$a^6 annual fee 年费
&B>uPZ] annual general meeting 周年大会
I;fw]/M%! annual growth rate 年增率；每年增长率
R,b O{2O annual long-term supplement 长期个案每年补助金
T W;;OS[ annual pensionable emolument 可供计算退休金的年薪
Eo3Aak o annual report 年报
D -\'P31 Annual Report on the Consumer Price Index 《消费物价指数年报》
Z[A|SyZp annual return 周年报表；周年申报表；每年报税表格
M#gG D- Annual Return Rules 《周年报表规则》
` E1_S annual review of consumer prices 每年消费物价回顾
"Z1&z- annual roll-forward basis 逐年延展方式
>ehWjL`8 annual salary 年薪
}sN9QgE annual statement 年度报表；年度决算表
%0M^ 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
j7|
\)x, annuitant 年金受益人
. I9] `Q annuity 年金
M5bj |tQ4 annuity contract 年金合约
7ump:| annuity on human life 人寿年金
#j ~FA3O antecedent debt 先前的债项
jH#^O ;A ante-dated cheque 倒填日期支票
N X #/1= anticipated expenditure 预期开支
9G\3 hL ] anticipated net profit 预期纯利
b "3T(#2<* anticipated revenue 预期收入
$5 p'+bE anti-inflation measure 反通货膨胀措施
OgpH{" anti-inflationary stance 反通货膨胀立场
zk_hDhg&' apparent deficit 表面赤字
~k< 31 ez apparent financial solvency 表面偿债能力
E)Epr&9S apparent partner 表面合伙人
WoT z' application for personal assessment 个人入息课税申请书
FT?1Q' application of fund 资金应用
IgnY* 2FT application to release as liquidator and to destruct the books of accounts and documents
{w1h<;MH 申请免除清盘人职务及毁灭帐簿与文件
> rX R;4% appointed actuary 委任精算师
SbNU X appointed auditor 委任核数师；委任审计师
@ %B!$\] appointed trustee 委任的受托人
{~{s =c0 appointer 委任人
f0'Wq^^ apportioned pro rata 按比例分摊
/xb F1@XtL apportionment 分配；分摊
A2FU}Ym0= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Kgio}y apportionment formula 分摊方程式
; {C{V{ apportionment of estate duty 遗产税的分摊
H_r'q9@<> appraisal 估价；评估
ZN]c>w[
)I appreciable growth 可观增长
4 ~|TKd{ appreciable impact 显着影响
.6A:t? . appreciable increase 可观增长
Pj5#G0i% appreciation 增值；升值
w0`L)f5v appreciation against other currencies 相对其他货币升值
Pw0 KQ Us appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h+d;`7Z> appreciation tax 增值税
g.sV$.T2K appropriation 拨款；拨用；拨付
cg5{o|x appropriation account 拨款帐目
uNGxz*e Appropriation Bill 拨款法案
'|R@k_nx appropriation-in-aid system 补助拨款办法
xW ZcSIH! approved assets 核准资产
j24 approved basket stock 认可一篮子证券
KO;6 1y: approved budget 核准预算
wg~ `Md approved charitable donation 认可慈善捐款
gBS#Z. approved charitable institution 认可慈善机构
`G5wiyH}) approved currency 核准货币；认可货币
;Z~.54Pf{d approved estimates 核准预算
F0(Sv\<:: approved estimates of expenditure 核准开支预算
L/+J| _J) approved overseas insurer 核准海外保险人
,^Srd 20 approved overseas trust company 核准海外信托公司
%H~gN9Vn#@ approved pooled investment fund 核准汇集投资基金
e9~4wt approved provident fund scheme 认可公积金计划
s7.*o@G approved provision 核准拨款
^ "#rDP"v approved redeemable share 核准可赎回股份
:Ny E d<' approved regional stock 认可地区性证券
@ BW8`Ky1 approved retirement scheme 认可退休金计划
=}KbE4D+8 approved subordinated loan 核准附属贷款
~F6gF7] z arbitrage 套戥；套汇；套利
|dzF>8< ) arbitrageur 套戥者；套汇者
# \["y%;W arbitrary amount 临时款项
UN 4) >\Y arrangement 措施；安排；协定
y$N o o)Z arrears 欠款
%4KJ&R
(>[ arrears of pay 欠付薪酬
Bj[/ tQ arrears of revenue 逾期未收税款；逾期未收的帐项
0 e](N ` articles of association 组织章程；组织细则；组织章程细则
E.bbIV6mQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*/e5lRO\ ascertainment of profit 确定利润
R51!j>[fqM "Asia Clear" “亚洲结算系统”
io'Ovhf: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Bx!` UdRn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ABDUp: Asian Development Fund [ADF] 亚洲发展基金
[1MEA; Asian dollar bond 亚洲美元债券
YU,:3{9, Asian dollar market 亚洲美元市场
?7ZlX?D[ Asian dollar rate 亚洲美元利率
Y-{BY5E. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Czxrn2p/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
cY]Y8T) asked price 沽盘；喊价；索价；卖方报价
<~*Ol+/ assessable income 应评税入息
j7+t@DqQ assessable loss 应评税亏损
kw}1 CXD assessable profit 应评税利润
4^^rOi0 assessable value 应评税值
jch8 d(`?d assessed profit 估定利润
ay|{!MkQ assessed value 经评估价值
Y6PA\7Y\ assessment 评税；评定；估价；评税单
xJGeIh5 assessment number 评税编号；估价编号
s@iCfX U assessment of additional tax 补加税评税
*?"{T;4u~O assessment of performance 业绩评估；实绩评价
<BA&S
_=4 Assessor 评税主任
5z>\'a1U asset price bubbles 资产价格泡沫
R u-rp^a asset-backed securities 具资产保证的证券
jdf@lb=5 l assets accretion 资产增值
cN >i3}fq assets and liabilities 资产与负债
=Q />g 6 assets betterment statement 资产递增表；资产改进表
I *2rS_i[T assets lending 实物放款；有抵押贷款
#L$ I %L" assets of the company passing on the death 死者去世时转移的公司资产
[wG%@0\ assets pledged as security for liabilities 用作负债抵押的资产
ljON_* assets portfolio 资产投资组合
hyoZh Y assets price 资产价格
= lD]sk assets quality 资产质素
34:EpZO@ assets realization 资产变现
0M98y!A 5^ assets refinancing arrangement 资产再集资安排
a $%[!vF assets securitization 资产证券化
loe>"_`Cq assets situated outside Hong Kong 在香港以外地方的资产
lM"7 Z assets stripping 削减资产；拆卖资产
c `; LF'! assets value 资产值
d~ 8~RT2m assignee 承让人
RZ%X1$ assignment 转让；转让书；转让契
jtY~- @* assignment of interest 权益转让
VAt9JE;# assignment of letters patent and trade mark 专利证书及商标转让
H12@12v assignment of property 物业转让；物业转让书
8E[`H assignment right 转让权
1z:N$O _v assignor 转让人
)c !S@H s associate 有联系的人；有关连人士；相联者；合伙人；联系人
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[>Uu?Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e6'O,\ associate member 附属会员
TMsoQ82 associated body corporate 相联法人团体
e5]AB associated company 相联公司；联属公司
LS;anNk@.} associated corporation 相联法团
1D6O=j\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\TlUC<urP 公认会计师公会〔英国〕
&Z!2xfQy> Association of Futures Exchange Brokers 香港期货经纪协会
-`EoTXT*U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cvfAa#tq> association of underwriters 承保人组织
j 56 An6g assumption of control 接管
p]eD@3Wz assurance 担保；保险；转易；转易书
V+z)B+ assurance of interest 权益的转易
AoeW<}MO at 19XX price 按一九ＸＸ年价格计算
&N0| tn at a discount 按赔价计算；按贴水价格计算；打折扣
v{ Ve sf at a premium 按溢价计算；按升水价格计算
,ua1xsZl& at call 通知付款；按通知
7`!( 8 at constant market price 按固定市价计算
qKC*j DW at constant price 按固定价格计算
NkI: at cost 按成本计算
,[ L$ at current market price 按当时市价计算；按现时市价计算
1 }*; at current price 按当时价格计算；按现时价格计算
jRAL(r| at factor cost 按要素成本计算；按生产要素成本计算
0g-ESf``{n at money-of-the-day price 按付款当日价格计算
q(Q9FonU at or better 按指定或较佳价位〔买卖指令〕
+r_[Tj|Er at par 按面值计算；平价
,+.#
eg at sight 见票即付
J }CK|} at the close 按收市盘
ppKCY4 at the opening 按开市盘
p04+" attestation 见证；见证条款
d2sq]Q at-the-money option 平价期权
)xy6R]_b attorney 受权人；受托代表人
It-*CD9
attornment 新拥有人承认书
q2vz #\A? attributable profit 可归属利润
He3zV\X[Z attributable share value 可归属股份价值
s#ZH.z@J Auckland Stock Exchange 奥克兰证券交易所
GY xI$y0: auction 拍卖
F DX+ auctioneer 拍卖商
KW^aARJ) audit 审计；核数
a0\UL"z#+ Audit Commission 审计署
!yrHVc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
926oM77 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
"@$STptkc audit review 帐目审查
&y\2:IyA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#" -^;Z audited account 审计帐目；经审计的帐目
yfQE8 v+ audited annual account 经审计的周年帐目
faX#KRpfd audited balance sheet 经审计的资产负债表
HC,@tfS auditor 核数师；核数主任；审计师
f@L{*Upj+ auditor's certificate 核数师证明书；审计师证明书
b%j :-^0V auditor's report 核数师报告；审计师报告
BwD 1}1jp Aussie bond 澳元债券
^/vWK\- austerity budget 紧缩预算
3=7 h+ZgB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
krc!BK`V Australia All Ordinaries Index 澳洲所有普通股票指数
^#se4qQ Australian Dollar [AUD] 澳元
-74T C Australian Options Market 澳大利亚期权市场
3>v0W@C Australian Securities Commission 澳洲证券事务监察委员会
*DzPkaYD> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0EXNq*=EE Australian Stock Exchange 澳大利亚证券交易所
y/eX(l<{ Austrian Schilling [ATS] 奥地利先令
Pc== ]H( authentication 认证；鉴证
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[_9\ authority to purchase 委托购买证；委购书
uF"`y&go authorization 认可；核准；授权；授权书
!J l0Eu authorization by direction 指示授权
tC-KW~& authorization by instruction 指令授权
[HDO^6U authorization by warrant 令状授权
! -@!u authorization of unit trust 单位信托的认可
Qe.kN dT+_ authorized agent 指定代理人
^?[<!VBI authorized capital 法定资本
mkzk$ _ authorized clerk 出市员
=A 6O}0z authorized dealer 认可交易商
%= y 3 authorized financial institution 认可财务机构
Q}]kw} b authorized fund 认可基金
j],. `Y authorized fund house 获授权的基金公司；认可基金公司
1Z8oN3 authorized institution 认可机构
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Nipo'N; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
aZ`ags ofk authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
; @~*z4U authorized insurer 获授权保险人；获认可承保人
I]1Hi?A2 authorized investment 特准投资项目
|9$'?4F authorized person 获授权人
5V8C+k) authorized representative 获授权代表
:9#{p^:o authorized share capital 法定股本
Fxx2vTV4ag automated quotation system 自动报价系统
/+O8A} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
15DK \_; 自动交易系统〔香港期货交易所有限公司〕
Hd`p_?3] automatic adjustment mechanism 自动调整机制
-GVG1#5 automatic adjustment system 自动调整系统
/,$ \H Automatic Clearing House 自动票据交换所
PGl -2 Cr automatic exchange rates accumulation system 自动化汇率累集系统
} /3pC a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"m;]6B." automatic teller machine [ATM] 自动柜员机
%v:h]TA autopay 自动转帐
K/ m)f# available assets 可用资产
^T6!z^g1h available fiscal reserve 现存财政储备
FD+PD:cQn available profit 可用利润
TFDCo_>o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}h h^U^ia average 平均；平均数；海损
[=3tAPpzK average basic salary 平均基本薪金
rss.F3dK average consumer expenditure 平均消费开支；一般消费开支
w*}yw"gP*0 average cost 平均成本
[iy;}5XK average cost of land production 增辟土地平均成本
ATp 6- average daily turnover 平均每日成交额
4 xzJql average daily wage rate 平均每日工资率
r ;8z"* average expenditure pattern 平均开支模式
N@a'd0o Td average growth rate 平均增长率
|ZlT>u average net fixed assets 固定资产平均净值
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m87cR~ average of relatives 相对价格平均数
y$V)^-U>fw average price 平均价格
/Py> HzRE: average propensity to consume 平均消费倾向；一般消费倾向
.|`=mx average propensity to save 平均储蓄倾向；一般储蓄倾向
>=:T
ZU average rate 平均率
QF/u^|f average revenue 平均收入；平均收益
f,inQ2f}d average stock 平均库存；平均存货
[Fj+p4*N average yearly rent 平均年租
M 8j(1&(: avoidance of double taxation 避免双重课税
z T T avoidance of tax 避税
