A:
lGPUIoUo A share Ａ股；甲类股份
f2Klt6"9 abatement of tax 减税；减扣免税额
m XRB7k ABN AMRO Bank N.V. 荷兰银行
}iXDa?6% above-the-line expenditure 线上项目支出；经常预算支出
\ \r)Ue] above-the-line receipt 线上项目收入；经常预算收入
2Nu=/tMN ABSA Asia Limited 南非联合亚洲有限公司
"Gfh ,e absolute change 绝对数值变更
KyVQh8 absolute expenditure 实际开支
oc qU=^ta absolute guideline figure 绝对准则数字
g`{;(/M+ absolute interest 绝对权益
8{wwd:6 absolute order of discharge 绝对破产解除令
kw >v:F<M absolute profit margin 绝对利润幅度
rHC>z7+z. absolute value 实值；绝对值
^=BTz9QM absolutely vested interest 绝对既得权益
63q^ $I absorbed cost 已吸收成本；已分摊成本
]e" =$2d$ absorption 吸收；分摊；合并
f/
?_ absorption rate 吸收率；摊配率；分摊率
9_q#W '/X ACB Finance Limited 亚洲商业财务有限公司
|4)>:d acceptable form of reciprocity 合理的互惠条件
HmiR.e%<b acceptable rate 适当利率；适当汇率
^1S!F-H4\ acceptance agreement 承兑协议
0t^ M3+nc acceptance for honour 参加承兑
?J%1#1L"/ acceptor 承兑人；接受人；受票人
7]U"Z* acceptor for honour 参加承兑人
h;C5hU 4P accident insurance 意外保险
L"E7#} Accident Insurance Association of Hong Kong 香港意外保险公会
54gBJEhg accident insurance scheme 意外保险计划
$*^kY; accident year basis 意外年度基准
yQ_B)b accommodation 通融；贷款
r54&XE]O accommodation bill 通融票据；空头票据
)JDs\fUE accommodation party 汇票代发人
9A/\h3HrJ account balance 帐户余额；帐户结余
Hbj,[$Jb account book 帐簿
^!<U_;+ account collected in advance 预收款项
l7XUXbYp&= account current book 往来帐簿
!^^?dRd*v account of after-acquired property 事后取得的财产报告
;;_,~pI?k account of defaulter 拖欠帐目
eV 2W{vuI account payable 应付帐款
TTeH ` account payee only [A/C payee only] 只可转帐；存入收款人帐户
8;d:-Cp account receivable 应收帐款
{'XggI% account receivable report 应收帐款报表
R? GDJ3 account statement 结单；帐单；会计财务报表
\kp8S'qVo account title 帐户名称；会计科目
;\a
YlV- accountant's report 会计师报告
%7"q"A r[ Accountant's Report Rules 会计师报告规则
TC @s
accounting and auditing procedure 会计与审计程序；会计与核数程序
Ee)T1 ~;W Accounting Arrangements 《会计安排》
]9YJ,d@J accounting basis 会计基础
$ yn];0$J accounting by Official Receiver 破产管理署署长呈交的帐目
8UW^" 4 Accounting Circular 《会计通告》
J ][T"K accounting class 会计类别
q - accounting date 记帐日期；会计结算日期
HK U~UTRnZ accounting for money 款项核算
nim*/LC[: Accounting Officer 会计主任
3*]eigi) accounting period 会计报告期；会计期
4iqoR$3Fc accounting policy 会计政策；会计方针
[=E accounting practice 会计惯例
&R[ M c-2 accounting principle 会计准则
*EOdEFsR/ accounting record 会计记录
?^ H
`M|S accounting report 会计报告
_g+JA3sIJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Vu) 4dD! Accounting Society of China 中国会计学会
|*oZ _gI accounting statement 会计报表
)) R5(R accounting system 会计制度；会计系统
q+L r"&'Q accounting transaction 会计事项；帐务交易
t|H^`Cv6 accounting treatment 会计处理
cQ/5qg accounting year 会计年度
f1`gdQ)H accretion 增值；添加
!Z`j2
e} accrual 应计项目；应累算数目
aUzBV\Yd} accrual basis 应计制；权责发生制
w&$`cD accrual basis accounting 应计制会计；权责发生制会计
1_o],? Q accrue 应累算；应计
fRrvNj0{ V accrued benefit 应累算利益
w:%o?pKet1 accrued charges 应计费用
h XfQ)$J accrued cumulative preference share dividend 应累算的累积优先股股息
H(R1o~ accrued expenses 应累算费用
I
CZ4 A{I accrued interest payable 应付利息；应计未付利息
CpA|4'# accrued interest receivable 应收利息；应计未收利息
qS403+Su1= accrued right 累算权益
dq7x3v^"ZG accruing profit 应累算的利润
bHPYp5UwN accumulated fiscal reserve 累积财政储备
CUO+9X-<8 accumulated profit 累积利润；滚存溢利
EqyeJq . accumulated reserve 累积储备
K-e9>fmB# accumulation of surplus income 累积收益盈余
sc|_Q/`\. acquired assets 既得资产
?p9VO.^5 acquisition 收购；购置；取得
fdxLAC acquisition cost 购置成本
1QqYQafA acquisition expenses 购置费用
8B7 cBkl: acquisition of 100% interest 收购全部股权
+vYoB$! acquisition of control 取得控制权
e&sim X;W acquisition of fixed assets 购置固定资产
*v;!-F&8> acquisition of shell “买壳”
c]$i\i# acquisition price 收购价
B268 e act of God 天灾
FYOD
Upn acting partner 执事合伙人
, `wXg active market 买卖活跃的市场；交投畅旺的市场；旺市
us ;YV<)d active partner 积极参与的合伙人
y)F;zW<+ active trading 交投活跃
_wC3k AO actual circulation 实际流通
?Eg (Gu.J actual cost 实际成本
Q~814P 8] actual expenditure 实际开支；实际支出
FqkDKTS\& actual income 实际入息；实际收入；实际收益
NS9B[*"Jl actual market 现货市场
wHs YF` actual price 现货价；实际价格
3Vsc 9B"w actual profit 实际利润
#hW;Ju7 3 actual quotation 实盘；实际价位；实际报价
sSOOXdnGG actual year basis 按实际年度计算
!$DI c actuals 实货
@|Fg,N<Y ] actuarial investigation 精算调查
)!Jc3%( B actuarial principle 精算原则
3 ,>0a actuarial report 精算师报告
pwO>h>ik Actuarial Society of Hong Kong 香港精算学会
CEXyrs< actuarial valuation 精算师估值
3b*cU}go actuary 精算师
=7-9[ { ad referendum agreement 暂定协议；有待覆核的协定
e8y;.D[2 ad valorem duty 从价税；按值征税
~hZ"2$(0
ad valorem duty system 从价税制
d{rQzia"mV ad valorem fee 从价费
A3rPt&<a ad valorem tariff 从价关税
*7*lE"$p additional allowance 额外免税额
y#>,+ a#5 additional amount for unexpired risk 未过期风险的额外款额
nnCG g+l
additional assessable profit 补加应评税利润
~1cnE:x;V additional assessment 补加评税
$@sEn4h additional commitment 额外承担
bsuus
R9W additional commitment vote 额外承担拨款
UQ8M~x5$3% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`k OD[* additional dependent parent allowance 供养父母额外免税额
y]2qd35u_A additional provision 额外拨款
D5$wT I additional stamp duty 附加印花税
Q<z_/ j9 additional tax 补加税罚款；补加税款
,%n\ = Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#?5 ( o adjudged bankrupt 被裁定破产
U3 */v4 / adjudicated bankrupt 裁定破产人
@*}D$}aR'V adjudication fee 裁定费；评定印花税额手续费；评估契据费
-c(F 1l adjudication of bankruptcy 裁定破产；宣告破产
0FGe=$vD adjudication of insolvency 裁定无力偿还债务
Uh.oErHQD adjusted actual 经调整的实数；调整后的实数
y@ ML/9X8q adjusted current assets 经调整的流动资产；调整后的流动资产
ykv94i?Q adjusted figure 经调整的数字；调整后的数额
2 GFLnz adjusted liabilities 经调整的负债；调整后的负债
p M x adjusted loss 经调整的亏损；调整后的亏损
| B. 0TdF 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
_= +V/= adjusted profit 经调整的利润；调整后的利润
,pqGX3 adjusted surplus 经调整的盈余额；调整后的盈余额
`%CtWJ(e adjusted value 经调整的价值；调整后的价值
J+[_W d adjustment 调整；修订；理算〔保险〕
F\fWvXdW adjustment centre 调剂中心
;ToKJ6hN|* adjustment lag 调整过程的时间差距；调整时差
HuB<k3#sPy adjustment mechanism 调整机制
S7=Bd[4 adjustment of loss 亏损调整
q+P|l5_
t adjustment process 调整过程；调整程序
aT_&x@x adjustment range 调整幅度
8S>&WR%jH] administered exchange rate 受管制汇率
([
jF4/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`n$I]_}/% administration expenses 行政费用
:/y1yM administration fee 手续费；行政费
z."a.>fPaO administration in bankruptcy 破产管理
`^bgUmJ~ administration order 遗产管理令
D-8O+.@ administrator 管理人；遗产管理人
%T X@I$Ba administrator of the estate 遗产管理人
g$HwxA9Gp/ admission of debt 债项承认书
.}'qUPNR admission of proof 接纳债权证明
&F\? advance 放贷款项；垫付款项；预支款项；预付款项
Em ?d*z advance account 暂支帐目；预付款帐户
JXCCTUO advance compensation 预付补偿金
~3WM5 fv advance from shareholder 股东垫款
"[vu6 `m? advance pending reimbursement 预支以待日后付还
y |CP;:f; advanced economy 先进经济体系
EPS={w$'s advancement 预付；预付财产
W.z;B< advances warrant 垫款令
l CAIK advancing 贷出
yMyE s 8 adverse balance 逆差
7G.#O}).b adverse exchange 逆汇
*&?c(JU;< advertisement addressed to shareholders 在报章刊登的致股东通告
HU%o6c w advice for collection 托收通知书
K/A*<<r
~ advice of drawing 提款通知书；汇票通知书
8d?g]DEN)6 advice of payment 付款通知
"5;;)\o ~ Advisory Committee [Securities and Futures Commission]
@.G[s)x 谘询委员会〔证券及期货事务监察委员会〕
~7Ts_:E- Advisory Committee on Diversification 经济多元化谘询委员会
^[]}R: affidavit 誓章；遗产申报誓章
x 8Retuv affidavit of no receipt 述明无收款的誓章
, $;yY)x7U affiliate 联号；联营公司；附属公司
K3m]%m2\ affiliated company 附属公司；联号；联营公司
vN| l\!~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{S,l_d+( affordability 负担能力
.7i` (F) African Development Bank [AfDB] 非洲开发银行
Uu!f,L;ty after-acquired property 事后取得的财产
T6H}/#*tK after-hours dealing 市后交易
MxSM@3 v( after-tax profit 税后盈利；税后利润；税后溢利
)ap_Z6 agency agreement 代理协议
+
` s@ agency expenses 代理机构的开支
# ?q&r_@ @ agency fee 代理费
j;s"q]"x] Agency Law 《代理法》
!6s"]WvF agent 代理人；承销人
b'J'F;zh> agent of company 公司代理人
/DQc&.jK agent's fee 代理人费；经纪费
M%1}/!J3 aggregate 总计；总数；总体数字
Q>/C*@ aggregate amount 总款额；总额
A/s>PhxV aggregate assets and liabilities 总体资产与负债
M7+nW ; e% aggregate at constant price 按固定价格计算的总体数字
Ul 2R'"FB aggregate demand 总需求
+|bm T aggregate gross position 总持仓量
A g V G` q aggregate limit 总限额
>y.%xK aggregate of salaries tax 合计薪俸税
(WK&^,zQn aggregate performance 总体表现；总体业绩
[
j3&/ aggregate supply 总体供应
f@8>HCI aggregate surplus 总盈余
Vl_:c75" aggregate total 整体总额
}@Ge}9$ h aggregate value 总值；合计价值
'a$G v&fu aggregated basis 合计基准
hGd<<\ aggregated net chargeable income 合计应课税入息实额
@)
s,{ F aggregation 合并计算；合计；总和
F;=4v S]\ aggregation of incomes of husband and wife 夫妇入息合并计算
"`M?R;DH aggregation of property 财产的总和
>tO`r.5u9 agio 差价；贴水
RY c!~Wh~Y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
t]$P 1*I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Eq$&qV-?( 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
w4W_iaU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v z^<YZMu 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
q-]`CW]n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*H?!;u=8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Gp4A. \7 agreement for a settlement 授产协议
N5]0/,I} agreement for assignment 转让协议
} b=}uiR# agreement for sale 售卖协议；买卖协议
: T]o) agreement for sale and purchase 买卖协议
xEf'Bmebk agreement for the payment of interest 支付利息协议
A,\6 nO67 agreement for the repayment of money 还款协议
k$H%.l;E agreement of reinsurance 再保险协议
' ~ ,p[ Agricultural Bank of China 中国农业银行
][W_[0v air passenger departure tax 飞机乘客离境税
K?s+ 3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
FDVcow*] n airport tax 机场税
l5\"9 ,< alcohol duty 酒精税
p"l3e9&'j alienation 让与；让渡；转让
3l3+A+ n alimony 生活费；赡养费
%=?cZfFqO All Ordinaries Index [AOI] 所有普通股指数
pY _s*0_ all risks 全险；综合险
_Qh
z3'I1 All Sales Record for Stock Market 《股票市场成交报告》
?T>'j mmV= Allied Capital Resources Limited 新联财务有限公司
z;A>9vQ_J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Vs%|pIV allocation letter 拨款信件
Row) hx8 allocation of fund 分配款项；预留款项
S+'rG+NJ allocation of profit 利润分配；溢利分配
SfJ./ny allocation warrant 拨款令
}?z@rt^ allotment 分配；配股
0Z0:,! allotment notice 股份配售通知；配股通知
8zA=;~GHP allotment of shares 股份分配
?;vgU O allowable 可获宽免；免税的
uL3Eq>~x allowable business loss 可扣除的营业亏损
,WJH}(h"D allowable expenses 可扣税的支出
io#&o;M< allowance 免税额；津贴；备抵；准备金
Tj HwjRa allowance for debts 债项的免税额
,0E{h}( allowance for depreciation by wear and tear 耗损折旧免税额
ZQ_xDKqRV allowance for funeral expenses 殡殓费的免税额
z)z{3rR|PW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ccLq+a| allowance for repairs and outgoings 修葺及支出方面的免税额
9G{;?c allowance to debtor 给债务人的津贴
*x ON W alteration of capital 资本更改
%F:)5gT? alternate trustee 候补受托人
EhO|~A*R amalgamation 合并
hoQs
@[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)//I 'V ambit of charges 征税范围；收费范围
_U{zMVr amended valuation 经修订的估值
W
D
T]! American Commodities Exchange 美国商品交易所
z I+\Oll#Q American Express Bank Limited 美国运通银行
H ,+?
t American Stock Exchange 美国证券交易所
xdf8 2) amortization 摊销
Nz U,va N amount due from banks 存放银行同业的款项
qf=1?=l291 amount due from banks abroad 存放海外银行同业的款项
O~5 9FuL amount due from holding companies 控股公司欠款
,Z{d.[ $ amount due from local banks 存放本港银行同业的款项
dn }` i amount due to banks 银行同业的存款
z]2]XTmWs amount due to banks abroad 海外银行同业的存款
i&vaeP25) amount due to holding companies 控股公司存款
v.:3"<ur} amount due to local banks 本港银行同业的存款
uu }x@T@ amount due to outport banks 外埠银行同业的存款
'=1KVE^Fk amount for note issue 发行纸币的款额
Q %w Y amount of bond 担保契据的款额
7zHh@ B:] amount of consideration 代价款额
#% of;mJv amount of contribution 供款数额
Ya;9]k8, amount of indebtedness 负债款额
6I!7c^]t amount of principal of the loan 贷款本金额
:=8t"rO=W amount of rates chargeable 应征差饷数额
em\ 9'L^ amount of share capital 股本额
Ea?XT&, amount of sums assured 承保款额
W - amount of variation 变动幅度
M z1G5xcl amount of vote 拨款数额
?V}j`r8|\4 amount payable 应付款额
_UT$,0u_i amount receivable 应收款额
-s|}Rh?Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qNm$Fx analysis 分析
-jn W Z5. ancillary risk 附属风险
x5QaM.+=J annual account 周年帐目；周年帐目报表；年度决算；年结
'0\@Mc U] annual accounting date 年结日期
t=u
Qb= annual allowance 每年免税额；年积金；年度津贴；年津
?gPKcjgoH! annual balance 年度余额
Q}!m x7b0] annual disposable income 每年可动用收入
$uap8nN annual estimates 周年预算
5*E#*H annual fee 年费
6 3.wL0~ annual general meeting 周年大会
c\ia6[3sX annual growth rate 年增率；每年增长率
B 9T!j]' annual long-term supplement 长期个案每年补助金
Rb%%?*| annual pensionable emolument 可供计算退休金的年薪
cuK,X! O annual report 年报
zCOgBT~p Annual Report on the Consumer Price Index 《消费物价指数年报》
, SQZD,3v4 annual return 周年报表；周年申报表；每年报税表格
YKbaf(K )9 Annual Return Rules 《周年报表规则》
P%#*-zCCx annual review of consumer prices 每年消费物价回顾
Vpr / annual roll-forward basis 逐年延展方式
z81esXl annual salary 年薪
fx@j? *Qb annual statement 年度报表；年度决算表
+8v9flh 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
= <j"M85. annuitant 年金受益人
H-3Eo#b# annuity 年金
_[Vf547vS annuity contract 年金合约
$8p7 D?Y annuity on human life 人寿年金
rz "txN antecedent debt 先前的债项
w|CZ 7|6 ante-dated cheque 倒填日期支票
s TOa anticipated expenditure 预期开支
Qb! PRCHQ anticipated net profit 预期纯利
N<Q jdD& anticipated revenue 预期收入
DhX#E& anti-inflation measure 反通货膨胀措施
,o^y`l anti-inflationary stance 反通货膨胀立场
{t Thy# apparent deficit 表面赤字
j S;J:$>^ apparent financial solvency 表面偿债能力
e#,~ ,W.H apparent partner 表面合伙人
2 P]L9'N{Y application for personal assessment 个人入息课税申请书
CH
fVQ|!\ application of fund 资金应用
:>aQ~1f>] application to release as liquidator and to destruct the books of accounts and documents
#-8\JEn 申请免除清盘人职务及毁灭帐簿与文件
MwfOy@|N appointed actuary 委任精算师
'{ [5M!B appointed auditor 委任核数师；委任审计师
w~#nYM=fP! appointed trustee 委任的受托人
-tnQCwq# appointer 委任人
BW"&6t#kA apportioned pro rata 按比例分摊
N`E-+9L) apportionment 分配；分摊
8/t$d#xHI Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h' $QC )P apportionment formula 分摊方程式
rJa$ 9B*^ apportionment of estate duty 遗产税的分摊
"+zCS|
appraisal 估价；评估
xil[#W]7Ge appreciable growth 可观增长
9}c8Xt^& appreciable impact 显着影响
XxDaz1 appreciable increase 可观增长
_:+
KMR appreciation 增值；升值
O:{U^K:* appreciation against other currencies 相对其他货币升值
DAwqo.m appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gPu2G/Y appreciation tax 增值税
sHc Td>xS appropriation 拨款；拨用；拨付
]`bQW? appropriation account 拨款帐目
t6BHGX {o Appropriation Bill 拨款法案
(_4;') 9 appropriation-in-aid system 补助拨款办法
-!0_:m3 approved assets 核准资产
U xD5eJJ approved basket stock 认可一篮子证券
hoT/KWD, approved budget 核准预算
.))v0 approved charitable donation 认可慈善捐款
+525 {Tj approved charitable institution 认可慈善机构
@Kf_z5tm: approved currency 核准货币；认可货币
hLDA]s approved estimates 核准预算
XyMG.r-, approved estimates of expenditure 核准开支预算
x!_<z'' approved overseas insurer 核准海外保险人
4lq H8l. approved overseas trust company 核准海外信托公司
6l$L~> approved pooled investment fund 核准汇集投资基金
lCF `*DM# approved provident fund scheme 认可公积金计划
`xiCm': approved provision 核准拨款
\m =?xb8
f approved redeemable share 核准可赎回股份
Z_gC&7+ approved regional stock 认可地区性证券
( Y+N@d approved retirement scheme 认可退休金计划
(~$/$%b approved subordinated loan 核准附属贷款
m~lpy Aw arbitrage 套戥；套汇；套利
? <Y+peu arbitrageur 套戥者；套汇者
p#SY /KIw arbitrary amount 临时款项
U$H @ jJ* arrangement 措施；安排；协定
# wc \T arrears 欠款
k z"3ZDR arrears of pay 欠付薪酬
Y%|@R3[Nk arrears of revenue 逾期未收税款；逾期未收的帐项
_U{([M>; articles of association 组织章程；组织细则；组织章程细则
W5/0`[4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(_r EAEo ascertainment of profit 确定利润
kAM1TWbaVQ "Asia Clear" “亚洲结算系统”
<`!P CuR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Qm8) 4?FZ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`VQb-V Asian Development Fund [ADF] 亚洲发展基金
|0{u->+ ) Asian dollar bond 亚洲美元债券
jKZt~I Asian dollar market 亚洲美元市场
Y F:2>w< Asian dollar rate 亚洲美元利率
h;V,n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
w[_x(Ojq; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=SD\Q! fA asked price 沽盘；喊价；索价；卖方报价
\<vNVz7.D assessable income 应评税入息
fbFX4?- assessable loss 应评税亏损
Qp2I[Ioz3 assessable profit 应评税利润
9_fePS|Z4 assessable value 应评税值
wh:1PP assessed profit 估定利润
VR!-%H\AW assessed value 经评估价值
* MM[u75 assessment 评税；评定；估价；评税单
}X;U|]d assessment number 评税编号；估价编号
qn"D#K'&( assessment of additional tax 补加税评税
`o79g"kxe assessment of performance 业绩评估；实绩评价
!:LJzROh Assessor 评税主任
o{ *ay$vA] asset price bubbles 资产价格泡沫
0)9"M.AIvo asset-backed securities 具资产保证的证券
55t\B ms{ assets accretion 资产增值
l7JY]?p assets and liabilities 资产与负债
pium$4l2# assets betterment statement 资产递增表；资产改进表
y [O-pD` assets lending 实物放款；有抵押贷款
+pH@oFNK assets of the company passing on the death 死者去世时转移的公司资产
\Hqc 9& 0 assets pledged as security for liabilities 用作负债抵押的资产
n :U>Fj>q assets portfolio 资产投资组合
0Q5 93F assets price 资产价格
DWt*jX * assets quality 资产质素
ha;l(U> assets realization 资产变现
Gjz [1d assets refinancing arrangement 资产再集资安排
Sd IX-k . assets securitization 资产证券化
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assets situated outside Hong Kong 在香港以外地方的资产
ZyR_6n>L$ assets stripping 削减资产；拆卖资产
z"DkFvA assets value 资产值
A>NsKWf{ assignee 承让人
X E}H 3/2 assignment 转让；转让书；转让契
%o?IsI ys assignment of interest 权益转让
Pw@olG'Ah assignment of letters patent and trade mark 专利证书及商标转让
Lt#'W assignment of property 物业转让；物业转让书
Sx ]
T/xq assignment right 转让权
i.iio- assignor 转让人
k llQca|$4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
/?"8-0d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
JO@ Bf associate member 附属会员
O` cu_ associated body corporate 相联法人团体
TO;.eN!sv associated company 相联公司；联属公司
g^kx(p<u` associated corporation 相联法团
!C:r b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:f'&z47 公认会计师公会〔英国〕
R*1kR|*_) Association of Futures Exchange Brokers 香港期货经纪协会
*jzLFuWIG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"`A :(<x association of underwriters 承保人组织
!c<w S Q, assumption of control 接管
=He. fEy assurance 担保；保险；转易；转易书
pz_e =xr assurance of interest 权益的转易
LT+3q%W.UC at 19XX price 按一九ＸＸ年价格计算
'ul\Q `N3 at a discount 按赔价计算；按贴水价格计算；打折扣
K8^kJSF\ at a premium 按溢价计算；按升水价格计算
Qq 0l* )mX at call 通知付款；按通知
b'x$2K;E at constant market price 按固定市价计算
*i$ePVU at constant price 按固定价格计算
Snf"z8sw at cost 按成本计算
ID};<[ at current market price 按当时市价计算；按现时市价计算
.g\6g~n at current price 按当时价格计算；按现时价格计算
TTI81:fku at factor cost 按要素成本计算；按生产要素成本计算
=OTm2:j#yQ at money-of-the-day price 按付款当日价格计算
i}TwOy<4s at or better 按指定或较佳价位〔买卖指令〕
TUp%FJXA| at par 按面值计算；平价
3Rl,GWK at sight 见票即付
F.q|x|9j at the close 按收市盘
`GQ{*_- at the opening 按开市盘
Q"J-tP! attestation 见证；见证条款
:ipoD%@ at-the-money option 平价期权
m4ApHM2 attorney 受权人；受托代表人
NB8& attornment 新拥有人承认书
1M%S
gV-# attributable profit 可归属利润
5 b #QYu attributable share value 可归属股份价值
us)*2`?6t Auckland Stock Exchange 奥克兰证券交易所
H5wb_yBQ+ auction 拍卖
J/ D|4fC auctioneer 拍卖商
%4>x!{jwV audit 审计；核数
~hN~> 0O Audit Commission 审计署
c"g sB!xh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
00vBpsZj2; 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〕
b_$ 1f > audit review 帐目审查
qFR dg V>8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1 H4fJ3- audited account 审计帐目；经审计的帐目
y@vj;3: audited annual account 经审计的周年帐目
2%rLoL$Y2+ audited balance sheet 经审计的资产负债表
j033%p+Xc auditor 核数师；核数主任；审计师
B(HT.%r^A auditor's certificate 核数师证明书；审计师证明书
<"&'>?8j auditor's report 核数师报告；审计师报告
t
Y1Et0 Aussie bond 澳元债券
&m{'nRU}c austerity budget 紧缩预算
8KjRCm,I Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)3?rXsSR Australia All Ordinaries Index 澳洲所有普通股票指数
utO.WfWP Australian Dollar [AUD] 澳元
X} JOX9pK Australian Options Market 澳大利亚期权市场
"HQF.#\# Australian Securities Commission 澳洲证券事务监察委员会
Yx?aC!5M Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-rY 7)= Australian Stock Exchange 澳大利亚证券交易所
s_wUM)! Austrian Schilling [ATS] 奥地利先令
M^ SuV authentication 认证；鉴证
2M6d MvS authority to purchase 委托购买证；委购书
sy<iKCM\ authorization 认可；核准；授权；授权书
ahIE;Y\j' authorization by direction 指示授权
mVH,HqsXa authorization by instruction 指令授权
H:oQ authorization by warrant 令状授权
SX+RBVZU authorization of unit trust 单位信托的认可
#n})X,ip2 authorized agent 指定代理人
66ohmP@04Z authorized capital 法定资本
)r!e2zc=Q authorized clerk 出市员
F RyPeZR authorized dealer 认可交易商
-Wo15O" authorized financial institution 认可财务机构
Y_H/3?b% authorized fund 认可基金
z: G}>f k5 authorized fund house 获授权的基金公司；认可基金公司
;El <%{( authorized institution 认可机构
H7IW"UkBR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{sc[RRN~C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a1x7~)z>zi authorized insurer 获授权保险人；获认可承保人
Z[IM<S9lz authorized investment 特准投资项目
e6P[c=m
# authorized person 获授权人
Rl@ $xP authorized representative 获授权代表
-z C]^Ho@ authorized share capital 法定股本
hLuJWjCV automated quotation system 自动报价系统
" n- pl Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>A j C l 自动交易系统〔香港期货交易所有限公司〕
!EFBI+?& automatic adjustment mechanism 自动调整机制
y lL8+7W automatic adjustment system 自动调整系统
<f%/px%1 Automatic Clearing House 自动票据交换所
9Q[>.): automatic exchange rates accumulation system 自动化汇率累集系统
k ojG- M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r,'O ).7 automatic teller machine [ATM] 自动柜员机
/7p>7q 9g autopay 自动转帐
*Tn zkNN_, available assets 可用资产
< '*4j\* available fiscal reserve 现存财政储备
q Z\ L available profit 可用利润
@ ^. *$E5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,/o(|sks average 平均；平均数；海损
/t{=8v~ average basic salary 平均基本薪金
\|q-+4]@, average consumer expenditure 平均消费开支；一般消费开支
~mA7pOHj average cost 平均成本
L+R >%d
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vfbe$4mH average daily turnover 平均每日成交额
TA)LPBG average daily wage rate 平均每日工资率
rWr/ p^~ average expenditure pattern 平均开支模式
yh!B!v' average growth rate 平均增长率
ks:{TA27 average net fixed assets 固定资产平均净值
d.\PS 9l average of relatives 相对价格平均数
_t.FL@3e average price 平均价格
fOBN=y6 x average propensity to consume 平均消费倾向；一般消费倾向
%cj58zO |y average propensity to save 平均储蓄倾向；一般储蓄倾向
|\{Nfm=:% average rate 平均率
OOLe[P3J3 average revenue 平均收入；平均收益
pG28M]\ average stock 平均库存；平均存货
>UN vkQ: average yearly rent 平均年租
hWxT ! avoidance of double taxation 避免双重课税
84Zgo=P} avoidance of tax 避税
