A:
kp,$ NfD A share Ａ股；甲类股份
Ym9~/'%] abatement of tax 减税；减扣免税额
_[y<u}) ABN AMRO Bank N.V. 荷兰银行
{s?x
N U above-the-line expenditure 线上项目支出；经常预算支出
d-B,)$zE above-the-line receipt 线上项目收入；经常预算收入
Z:>ek>Op ABSA Asia Limited 南非联合亚洲有限公司
4R9y~~+ absolute change 绝对数值变更
# 6 M3BF absolute expenditure 实际开支
cTdX'5 absolute guideline figure 绝对准则数字
q) y<\cEO absolute interest 绝对权益
e^-CxHwA- absolute order of discharge 绝对破产解除令
xDn #=%~+x absolute profit margin 绝对利润幅度
LbnW(wr6:( absolute value 实值；绝对值
P:m6:F@hO absolutely vested interest 绝对既得权益
N[sJ5o F absorbed cost 已吸收成本；已分摊成本
R rp-SR?O absorption 吸收；分摊；合并
A 7zL\U4 absorption rate 吸收率；摊配率；分摊率
] U.*KkQ ACB Finance Limited 亚洲商业财务有限公司
1m<8M[6u acceptable form of reciprocity 合理的互惠条件
J QA]O/|N acceptable rate 适当利率；适当汇率
2h`Tn{&1/ acceptance agreement 承兑协议
--F6n/> acceptance for honour 参加承兑
{A{ sRT=% acceptor 承兑人；接受人；受票人
qyR}|<F8* acceptor for honour 参加承兑人
J |DY
/v accident insurance 意外保险
_k U tj(re Accident Insurance Association of Hong Kong 香港意外保险公会
t:tIzFNv accident insurance scheme 意外保险计划
nRheByYm accident year basis 意外年度基准
vFi+ExBU accommodation 通融；贷款
fD2 )/5j 1 accommodation bill 通融票据；空头票据
mN1n/L Ni accommodation party 汇票代发人
'~AR|8q? account balance 帐户余额；帐户结余
hfRx Z>O2 account book 帐簿
0! q@b account collected in advance 预收款项
yjIA`5^ account current book 往来帐簿
IkgRZ{ Y account of after-acquired property 事后取得的财产报告
x\K,@ account of defaulter 拖欠帐目
v}Kj+9h account payable 应付帐款
dg@'5.ApPu account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ypx"<CKP} account receivable 应收帐款
4.q^r]m* account receivable report 应收帐款报表
\W"p<oo|H account statement 结单；帐单；会计财务报表
noO#o+
Jg# account title 帐户名称；会计科目
)^j62uv accountant's report 会计师报告
Eb9n6Fg Accountant's Report Rules 会计师报告规则
hWRr#03 0 accounting and auditing procedure 会计与审计程序；会计与核数程序
Tvd: P^ C Accounting Arrangements 《会计安排》
G/yYIs accounting basis 会计基础
Z8\/Fb accounting by Official Receiver 破产管理署署长呈交的帐目
G)&S%R!i\N Accounting Circular 《会计通告》
Gw +pjSJL` accounting class 会计类别
";
m lQyP accounting date 记帐日期；会计结算日期
F? ?gVa aj accounting for money 款项核算
#? 7 g_ Accounting Officer 会计主任
?~tx@k$;Es accounting period 会计报告期；会计期
y`J8hawp accounting policy 会计政策；会计方针
6K5m Mu#4 accounting practice 会计惯例
!u|s8tN.U accounting principle 会计准则
PyS Fhb@ accounting record 会计记录
yM J(Sf accounting report 会计报告
=!DpW Vs Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-BEd7@?A Accounting Society of China 中国会计学会
y hd]s0(! accounting statement 会计报表
W@Rb"5Gy+ accounting system 会计制度；会计系统
>lF@M- accounting transaction 会计事项；帐务交易
ricL.[v9S accounting treatment 会计处理
!twYjOryH[ accounting year 会计年度
N;i\ .oY
accretion 增值；添加
/NQ
P Tr accrual 应计项目；应累算数目
=JN{j2xY accrual basis 应计制；权责发生制
UZJ#/x5F accrual basis accounting 应计制会计；权责发生制会计
+3]V> Mv accrue 应累算；应计
aA'of>'ib| accrued benefit 应累算利益
D|IS@gWa accrued charges 应计费用
'8; 'V%[+ accrued cumulative preference share dividend 应累算的累积优先股股息
S%df'bh$ accrued expenses 应累算费用
q5\iQ2f{WV accrued interest payable 应付利息；应计未付利息
#E#Fk3-ljQ accrued interest receivable 应收利息；应计未收利息
!k!1 h%7q accrued right 累算权益
F[]6U/g n accruing profit 应累算的利润
Dfy=$:Q accumulated fiscal reserve 累积财政储备
jt3=<&*Bm accumulated profit 累积利润；滚存溢利
_3q}K accumulated reserve 累积储备
Zhc99 L &K accumulation of surplus income 累积收益盈余
K<M WiB& acquired assets 既得资产
=LK f.@]# acquisition 收购；购置；取得
>FqU =Q acquisition cost 购置成本
B{ >x acquisition expenses 购置费用
4++p K;I acquisition of 100% interest 收购全部股权
u]& +TR acquisition of control 取得控制权
eZ{Ce.lNR acquisition of fixed assets 购置固定资产
,91 n acquisition of shell “买壳”
I6PReVIb acquisition price 收购价
qD,/Qu62 act of God 天灾
oObQN;A@6 acting partner 执事合伙人
xMFEeSzl>S active market 买卖活跃的市场；交投畅旺的市场；旺市
e//jd&G active partner 积极参与的合伙人
)a<MW66 active trading 交投活跃
{TaYkuWS actual circulation 实际流通
~ "r(PCa@ actual cost 实际成本
>S]"-0tGD= actual expenditure 实际开支；实际支出
D+{& zo actual income 实际入息；实际收入；实际收益
ba^/Ar(B actual market 现货市场
\6%`)p actual price 现货价；实际价格
6_>(9&g`zV actual profit 实际利润
2Mj_wc actual quotation 实盘；实际价位；实际报价
>tm4Rg~y actual year basis 按实际年度计算
o,{]<Sm actuals 实货
me$nP}%C& actuarial investigation 精算调查
'u6n,yRm actuarial principle 精算原则
a&u!KAQ actuarial report 精算师报告
_}tPtHPa/ Actuarial Society of Hong Kong 香港精算学会
B(Er/\-@U actuarial valuation 精算师估值
HJt
'@t=Ak actuary 精算师
,>Dpt < ad referendum agreement 暂定协议；有待覆核的协定
}H|'W[Q. ad valorem duty 从价税；按值征税
=ba1::18 ad valorem duty system 从价税制
5-UrHbpCZ# ad valorem fee 从价费
&FWz7O>1 ad valorem tariff 从价关税
DC0O N` additional allowance 额外免税额
l YpoS additional amount for unexpired risk 未过期风险的额外款额
Ru4M7 % additional assessable profit 补加应评税利润
se*k56, additional assessment 补加评税
>v )V2,P
- additional commitment 额外承担
W=Mdh}u_I additional commitment vote 额外承担拨款
bZpx61h| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|\W~+}'g~ additional dependent parent allowance 供养父母额外免税额
,Jf P$HJ additional provision 额外拨款
{+V ]@sz additional stamp duty 附加印花税
-FW^fGS+ additional tax 补加税罚款；补加税款
~ /rKKc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
nK#%Od{GF adjudged bankrupt 被裁定破产
.9vt<<Kwh adjudicated bankrupt 裁定破产人
MhIHfW ]b adjudication fee 裁定费；评定印花税额手续费；评估契据费
ha7mXGN% adjudication of bankruptcy 裁定破产；宣告破产
X2'XbG 3 adjudication of insolvency 裁定无力偿还债务
S" (Nf+ux adjusted actual 经调整的实数；调整后的实数
@T J adjusted current assets 经调整的流动资产；调整后的流动资产
I8k+Rk * adjusted figure 经调整的数字；调整后的数额
~cV";cD5 adjusted liabilities 经调整的负债；调整后的负债
C$4{'J-ZH adjusted loss 经调整的亏损；调整后的亏损
H'Jz:6 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
3Pvz5 7z{ adjusted profit 经调整的利润；调整后的利润
4K*st8+bl- adjusted surplus 经调整的盈余额；调整后的盈余额
~RV"_8`V9 adjusted value 经调整的价值；调整后的价值
&a)d,4e<M adjustment 调整；修订；理算〔保险〕
+'_ peT.8 adjustment centre 调剂中心
X$_pDF&\z adjustment lag 调整过程的时间差距；调整时差
=]1c VnPI adjustment mechanism 调整机制
&joP-!" adjustment of loss 亏损调整
j1=su~ adjustment process 调整过程；调整程序
m[Mw2 F adjustment range 调整幅度
G!lF5;Ad` administered exchange rate 受管制汇率
9+ |W; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I]BhkJ administration expenses 行政费用
I=
a ?z< administration fee 手续费；行政费
@mb' !r administration in bankruptcy 破产管理
t*`Sme]" B administration order 遗产管理令
N?O^" administrator 管理人；遗产管理人
stiYC#b I: administrator of the estate 遗产管理人
~i!I6d~ admission of debt 债项承认书
}$LnjwM;, admission of proof 接纳债权证明
1fC)&4W advance 放贷款项；垫付款项；预支款项；预付款项
KyBtt47\ advance account 暂支帐目；预付款帐户
8Wgzca
Q* advance compensation 预付补偿金
/T +%q#4 advance from shareholder 股东垫款
uvJ &qd8M advance pending reimbursement 预支以待日后付还
dA <_`GFR advanced economy 先进经济体系
i*@ZIw advancement 预付；预付财产
%,e,KcP' advances warrant 垫款令
_7~q | advancing 贷出
Ctx>#uN6 adverse balance 逆差
8,(--A adverse exchange 逆汇
X"7x_ yOZ advertisement addressed to shareholders 在报章刊登的致股东通告
N#XC%66qy! advice for collection 托收通知书
b1QHZY\g{ advice of drawing 提款通知书；汇票通知书
E<7$!P=z` advice of payment 付款通知
9Ais)Wy%p Advisory Committee [Securities and Futures Commission]
!M(SEIc4A 谘询委员会〔证券及期货事务监察委员会〕
! Y&] Y
G Advisory Committee on Diversification 经济多元化谘询委员会
ct<XKq bI affidavit 誓章；遗产申报誓章
m#4h5_N affidavit of no receipt 述明无收款的誓章
AnK X4Q affiliate 联号；联营公司；附属公司
./^8L( affiliated company 附属公司；联号；联营公司
QL*RzFAD 3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(G(M"S SC affordability 负担能力
>XX 93 African Development Bank [AfDB] 非洲开发银行
fYpJ2y-sA after-acquired property 事后取得的财产
{ f t |* after-hours dealing 市后交易
| GN/{KH] after-tax profit 税后盈利；税后利润；税后溢利
{rn ^ agency agreement 代理协议
N-q6_ agency expenses 代理机构的开支
5s NN:m agency fee 代理费
"c.-` 1,t Agency Law 《代理法》
|~&cTDd agent 代理人；承销人
db&!t!#, agent of company 公司代理人
\S&OAe/b agent's fee 代理人费；经纪费
YMVi7D~;Q$ aggregate 总计；总数；总体数字
D1@yW}
4 aggregate amount 总款额；总额
|<O^M q aggregate assets and liabilities 总体资产与负债
`g4N] <@z aggregate at constant price 按固定价格计算的总体数字
W |"bV 6d3 aggregate demand 总需求
uGHM ]"!) aggregate gross position 总持仓量
I:6XM? aggregate limit 总限额
eu":\ks aggregate of salaries tax 合计薪俸税
/1$u|Gs
* aggregate performance 总体表现；总体业绩
7|jy:F,w% aggregate supply 总体供应
VLJ]OW8cO aggregate surplus 总盈余
fxmY,{{ aggregate total 整体总额
J _ q aggregate value 总值；合计价值
p<?lF aggregated basis 合计基准
reM~q-M~o@ aggregated net chargeable income 合计应课税入息实额
OR37 aggregation 合并计算；合计；总和
J :O&2g"g
aggregation of incomes of husband and wife 夫妇入息合并计算
s_^N=3Si
aggregation of property 财产的总和
%@|)&][hO agio 差价；贴水
kUfb B#.5L Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%~kE,^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
YY(_g|;?8 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
9c[bhGD? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6']G HDK 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
k'+y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d_ x
jW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e/#6qCE agreement for a settlement 授产协议
1$`|$V1 agreement for assignment 转让协议
' St?nW3 agreement for sale 售卖协议；买卖协议
/Ak\Q5O'3 agreement for sale and purchase 买卖协议
<0? r#
} agreement for the payment of interest 支付利息协议
rY8(`a agreement for the repayment of money 还款协议
Q
laoa)d# agreement of reinsurance 再保险协议
4bL? V^@7 Agricultural Bank of China 中国农业银行
0C\cM92o air passenger departure tax 飞机乘客离境税
s,AJR
[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
salDGs W^ airport tax 机场税
jbU g?4k! alcohol duty 酒精税
(bpRX$is alienation 让与；让渡；转让
(ti!Y"e2 alimony 生活费；赡养费
o*2Mjd]r All Ordinaries Index [AOI] 所有普通股指数
n_k`L(8* all risks 全险；综合险
{47Uu%XT All Sales Record for Stock Market 《股票市场成交报告》
m AET`B " Allied Capital Resources Limited 新联财务有限公司
mN . all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S)W?W}*R\ allocation letter 拨款信件
xg 8R>j allocation of fund 分配款项；预留款项
:RwURv+ kT allocation of profit 利润分配；溢利分配
hwQ|'^(@O allocation warrant 拨款令
]6s/ y allotment 分配；配股
W]_a_5 allotment notice 股份配售通知；配股通知
H K J^6|' allotment of shares 股份分配
% 4t?X allowable 可获宽免；免税的
N U+ PG`Vb allowable business loss 可扣除的营业亏损
y>#kT allowable expenses 可扣税的支出
X. FoX allowance 免税额；津贴；备抵；准备金
~4O3~Y_+GN allowance for debts 债项的免税额
hl] y): allowance for depreciation by wear and tear 耗损折旧免税额
Su Nc&e#( allowance for funeral expenses 殡殓费的免税额
33 wVP}e5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uXvE>VpJG allowance for repairs and outgoings 修葺及支出方面的免税额
G N=8;Kq% allowance to debtor 给债务人的津贴
J!G92A~*] alteration of capital 资本更改
B&< 5VjZ\ alternate trustee 候补受托人
MgN;[4|[h amalgamation 合并
>[wB|V5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,?IXfJ`c ambit of charges 征税范围；收费范围
w=: c7Y+ amended valuation 经修订的估值
p#-= mXE/2 American Commodities Exchange 美国商品交易所
m AY/ J0_ American Express Bank Limited 美国运通银行
>j*0fb!:] American Stock Exchange 美国证券交易所
Z;BEUtR
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r dtzz#7 amount due from banks 存放银行同业的款项
~66v.`K! amount due from banks abroad 存放海外银行同业的款项
g1_z=(i`Z amount due from holding companies 控股公司欠款
?^MH:o amount due from local banks 存放本港银行同业的款项
]YfG`0eK< amount due to banks 银行同业的存款
.IVKgQ
B amount due to banks abroad 海外银行同业的存款
*uP;rUY amount due to holding companies 控股公司存款
x]?V*Jz amount due to local banks 本港银行同业的存款
<eP, /H amount due to outport banks 外埠银行同业的存款
Uovna:" amount for note issue 发行纸币的款额
3Zs0W{OxU amount of bond 担保契据的款额
tFX<"cAvK amount of consideration 代价款额
#3eI4KJ4+l amount of contribution 供款数额
(l9 jczi amount of indebtedness 负债款额
>Q ^ mR amount of principal of the loan 贷款本金额
<P&X0S`O amount of rates chargeable 应征差饷数额
[eBt Dc*w amount of share capital 股本额
Y C<FKWc amount of sums assured 承保款额
xj&~>&U){; amount of variation 变动幅度
cxvO,8NiB amount of vote 拨款数额
2PUB@B'
+ amount payable 应付款额
[;4ak)! amount receivable 应收款额
$sZ4r>- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z#[%JUYp' analysis 分析
+Z GH ancillary risk 附属风险
yx6^ mis4 annual account 周年帐目；周年帐目报表；年度决算；年结
e%4vvPp annual accounting date 年结日期
1vCp<D9< annual allowance 每年免税额；年积金；年度津贴；年津
(~! @Uz 5 annual balance 年度余额
7;C~>WlU annual disposable income 每年可动用收入
.y_ ~mr&d annual estimates 周年预算
)"|wWu annual fee 年费
CdcB E.%< annual general meeting 周年大会
:_2:Fh.}3~ annual growth rate 年增率；每年增长率
Dq9f Fe annual long-term supplement 长期个案每年补助金
HU|qeSyel annual pensionable emolument 可供计算退休金的年薪
ZtP/|P5@ annual report 年报
o8IqO ' Annual Report on the Consumer Price Index 《消费物价指数年报》
H!,V7R annual return 周年报表；周年申报表；每年报税表格
RdL5V AD Annual Return Rules 《周年报表规则》
!vc 5NKv#n annual review of consumer prices 每年消费物价回顾
~k?t annual roll-forward basis 逐年延展方式
UEm4):/} annual salary 年薪
g2*}XS 3 annual statement 年度报表；年度决算表
$P#+Y,r~\ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
s|Vs#o.P) annuitant 年金受益人
.i*ja* annuity 年金
Z=%u: K}[ annuity contract 年金合约
'%:E4oI annuity on human life 人寿年金
xG Y!r"[ antecedent debt 先前的债项
f,LeJTX= ante-dated cheque 倒填日期支票
AX i4{Q, anticipated expenditure 预期开支
PJe \ PGh anticipated net profit 预期纯利
m7 XN6zX anticipated revenue 预期收入
%u<r_^w5 anti-inflation measure 反通货膨胀措施
d(9Sk Xr anti-inflationary stance 反通货膨胀立场
'd;aAG apparent deficit 表面赤字
)cZ KB0*+ apparent financial solvency 表面偿债能力
^YfAsB s& apparent partner 表面合伙人
7Wiwnv_" application for personal assessment 个人入息课税申请书
}g%&}`%' application of fund 资金应用
sk0/3X*Q% application to release as liquidator and to destruct the books of accounts and documents
P9Eh, j0_ 申请免除清盘人职务及毁灭帐簿与文件
3+:NX6Ewb* appointed actuary 委任精算师
~)X;z"y%b appointed auditor 委任核数师；委任审计师
s k~7"v{Y. appointed trustee 委任的受托人
-XkjO$=!= appointer 委任人
=
1d$x: apportioned pro rata 按比例分摊
%$Q!'+YW apportionment 分配；分摊
/B F7N3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
VeQ [A?pER apportionment formula 分摊方程式
1hV&/Qr apportionment of estate duty 遗产税的分摊
/w2IL7} appraisal 估价；评估
x}d5 Y appreciable growth 可观增长
$[J\sokpY appreciable impact 显着影响
je>gT` 8 appreciable increase 可观增长
rEU1
V vE appreciation 增值；升值
;;U&mhz` appreciation against other currencies 相对其他货币升值
irjHPuhcG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
akHQ&+[j appreciation tax 增值税
|L-- j appropriation 拨款；拨用；拨付
Aqg$q* Y appropriation account 拨款帐目
?9 `T_, Appropriation Bill 拨款法案
a<+Rw{ appropriation-in-aid system 补助拨款办法
kjQI=:i= approved assets 核准资产
AP=SCq ; approved basket stock 认可一篮子证券
8 -b~p approved budget 核准预算
6G-XZko~a approved charitable donation 认可慈善捐款
K+yi_n L approved charitable institution 认可慈善机构
&;Go CU Le approved currency 核准货币；认可货币
S=~+e{ approved estimates 核准预算
v{\~>1J{ approved estimates of expenditure 核准开支预算
|Z Cv>8 ?n approved overseas insurer 核准海外保险人
P5"B7>L: approved overseas trust company 核准海外信托公司
"e29j'u!* approved pooled investment fund 核准汇集投资基金
O U mZ | approved provident fund scheme 认可公积金计划
0{?%"t\/f approved provision 核准拨款
+OB&PE approved redeemable share 核准可赎回股份
Q-U,1b approved regional stock 认可地区性证券
L9whgXD approved retirement scheme 认可退休金计划
~IQjQz? approved subordinated loan 核准附属贷款
k<"N^+GSz arbitrage 套戥；套汇；套利
YsO`1D arbitrageur 套戥者；套汇者
Rob: W| arbitrary amount 临时款项
aIWpgUd` arrangement 措施；安排；协定
W$Aypy
arrears 欠款
qrt2uE{K arrears of pay 欠付薪酬
bs?4|#[K arrears of revenue 逾期未收税款；逾期未收的帐项
*S Z]xrs articles of association 组织章程；组织细则；组织章程细则
C{ Z*5) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(hv} K*c{ ascertainment of profit 确定利润
R/^;,. "Asia Clear" “亚洲结算系统”
.=c@ps Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>g [Wnzf Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DFGgyF ay Asian Development Fund [ADF] 亚洲发展基金
-**fT?n Asian dollar bond 亚洲美元债券
%]O #t<D Asian dollar market 亚洲美元市场
]7h;MR Asian dollar rate 亚洲美元利率
xz,M>Ua Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dsb z\w3: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a<V
Mh79* asked price 沽盘；喊价；索价；卖方报价
52.hJN q#L assessable income 应评税入息
\ }Pr!tk! assessable loss 应评税亏损
)9!ZkZbv_m assessable profit 应评税利润
a$6pA@7} assessable value 应评税值
E
6!V0D assessed profit 估定利润
Z \ - assessed value 经评估价值
_ g"su # assessment 评税；评定；估价；评税单
b| ` assessment number 评税编号；估价编号
uQWd`7 assessment of additional tax 补加税评税
^^)\| kW? assessment of performance 业绩评估；实绩评价
$>%zNq-F Assessor 评税主任
6(HJYa asset price bubbles 资产价格泡沫
L +)mZb& asset-backed securities 具资产保证的证券
qZSW5lC0 assets accretion 资产增值
$,Y?q n/ assets and liabilities 资产与负债
:/NP8$~@j assets betterment statement 资产递增表；资产改进表
Aq/wa6^ % assets lending 实物放款；有抵押贷款
WS$~o*Z8 assets of the company passing on the death 死者去世时转移的公司资产
m( WVxVB assets pledged as security for liabilities 用作负债抵押的资产
Y
Xx Wu8 assets portfolio 资产投资组合
\<y#$:4r<8 assets price 资产价格
z &[[4[ assets quality 资产质素
#8bI4J {dE assets realization 资产变现
GuJIN"P] assets refinancing arrangement 资产再集资安排
;Y(~'KF assets securitization 资产证券化
8@I.\u)0 assets situated outside Hong Kong 在香港以外地方的资产
+
V-&?E( assets stripping 削减资产；拆卖资产
HYg7B assets value 资产值
)v.\4Q4 assignee 承让人
sF#t{x/sW assignment 转让；转让书；转让契
0+S'i82=M assignment of interest 权益转让
;nf}O87~ assignment of letters patent and trade mark 专利证书及商标转让
JhB $s assignment of property 物业转让；物业转让书
h6(L22Hn assignment right 转让权
.O.fD assignor 转让人
WJ]g7!Ks associate 有联系的人；有关连人士；相联者；合伙人；联系人
:#W>lq@H Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w;^7FuBaC associate member 附属会员
0'*'%Iga associated body corporate 相联法人团体
5{8,+
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<NM Os"NB associated corporation 相联法团
UgLJV2M6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mHC36 ba 公认会计师公会〔英国〕
GJuU?h#:/{ Association of Futures Exchange Brokers 香港期货经纪协会
gr$H?|n l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)i>T\B association of underwriters 承保人组织
DZ|/#- k assumption of control 接管
. J*2J(T, assurance 担保；保险；转易；转易书
K +c>Cj}H assurance of interest 权益的转易
;4]l P at 19XX price 按一九ＸＸ年价格计算
(%;D&
~%o at a discount 按赔价计算；按贴水价格计算；打折扣
HC ?XNR& at a premium 按溢价计算；按升水价格计算
V{kgD pB at call 通知付款；按通知
cK+)MF Ou+ at constant market price 按固定市价计算
CB?H`R pC. at constant price 按固定价格计算
(fWQ?6[ at cost 按成本计算
g/soop\: at current market price 按当时市价计算；按现时市价计算
px_%5^zRQ at current price 按当时价格计算；按现时价格计算
BRMR>
~k( at factor cost 按要素成本计算；按生产要素成本计算
C/pu]%n@4 at money-of-the-day price 按付款当日价格计算
^kp u9H at or better 按指定或较佳价位〔买卖指令〕
&]/.=J at par 按面值计算；平价
4'#
_b at sight 见票即付
OKzk\F6 at the close 按收市盘
=t-503e.J at the opening 按开市盘
J)Td'iT( attestation 见证；见证条款
)F35WP~ at-the-money option 平价期权
B LhuYuON attorney 受权人；受托代表人
]dIr;x ` attornment 新拥有人承认书
:J+GodW attributable profit 可归属利润
y< 5xlN(+v attributable share value 可归属股份价值
uM~j Auckland Stock Exchange 奥克兰证券交易所
.](s\6' auction 拍卖
D$c4's `5 auctioneer 拍卖商
LHP?!rO 0 audit 审计；核数
$rE_rZ+]=" Audit Commission 审计署
l,3[hx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5bKn6O )K 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〕
Ss7XjWP.} audit review 帐目审查
*,DBRJ_*7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!b +Kasss9 audited account 审计帐目；经审计的帐目
D<cHa | audited annual account 经审计的周年帐目
V]9 ?9-r audited balance sheet 经审计的资产负债表
b}r3x&) auditor 核数师；核数主任；审计师
~UJ_ Rr54 auditor's certificate 核数师证明书；审计师证明书
KcjP39@I auditor's report 核数师报告；审计师报告
I*K~GXWs# Aussie bond 澳元债券
DavG=kvd austerity budget 紧缩预算
`_v|O{DC{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^UK6q2[ Australia All Ordinaries Index 澳洲所有普通股票指数
x_5H_! \# Australian Dollar [AUD] 澳元
];go?.*C Australian Options Market 澳大利亚期权市场
!P0O q)q Australian Securities Commission 澳洲证券事务监察委员会
?wx|n_3<: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1cd M^k Australian Stock Exchange 澳大利亚证券交易所
C,D~2G Austrian Schilling [ATS] 奥地利先令
Z5o6RTi authentication 认证；鉴证
dGzZ_Vf authority to purchase 委托购买证；委购书
Oj0/[(D- authorization 认可；核准；授权；授权书
`W8dayZt authorization by direction 指示授权
ABp/uJI) authorization by instruction 指令授权
5<ycF_ authorization by warrant 令状授权
u|D_"q~+6 authorization of unit trust 单位信托的认可
A3N<;OOk authorized agent 指定代理人
AHhck?M^ authorized capital 法定资本
#X"e g authorized clerk 出市员
p`JD8c authorized dealer 认可交易商
jM90
gPX>, authorized financial institution 认可财务机构
y(8AxsROp authorized fund 认可基金
mko<J0|4 authorized fund house 获授权的基金公司；认可基金公司
qyuU authorized institution 认可机构
.gWYKZM
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5A6d ] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>2~q{e authorized insurer 获授权保险人；获认可承保人
K_B-K K(^ authorized investment 特准投资项目
y8un&LP authorized person 获授权人
Y75,{ 1\l0 authorized representative 获授权代表
RW|3d<Fj authorized share capital 法定股本
{e?D 6`#x automated quotation system 自动报价系统
eg- ,;X# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sD* 8:Hl 自动交易系统〔香港期货交易所有限公司〕
kGMI
? automatic adjustment mechanism 自动调整机制
6nRD:CH)X automatic adjustment system 自动调整系统
i9oi}$;J Automatic Clearing House 自动票据交换所
pVt8z|p_;{ automatic exchange rates accumulation system 自动化汇率累集系统
&la;Vu"dp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
fG5 U' Vw automatic teller machine [ATM] 自动柜员机
m$:o+IH/ autopay 自动转帐
b{t'Doe available assets 可用资产
Uok? F EN available fiscal reserve 现存财政储备
l M5Xw available profit 可用利润
=?3 D:k7z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t3b%f`D average 平均；平均数；海损
M: qeqn+ average basic salary 平均基本薪金
,xrXby|R" average consumer expenditure 平均消费开支；一般消费开支
P-VK=Y1q average cost 平均成本
969*mcq' average cost of land production 增辟土地平均成本
_*+ 7*vAL average daily turnover 平均每日成交额
%@5f+5{i!z average daily wage rate 平均每日工资率
w7 ]@QTC average expenditure pattern 平均开支模式
Z!m0nx average growth rate 平均增长率
[= -?n6 average net fixed assets 固定资产平均净值
~fE@]~f> average of relatives 相对价格平均数
_d&F B~= average price 平均价格
wg *2mo average propensity to consume 平均消费倾向；一般消费倾向
},'2j average propensity to save 平均储蓄倾向；一般储蓄倾向
hof:+ aW average rate 平均率
ajW[}/) average revenue 平均收入；平均收益
_.OajE\T average stock 平均库存；平均存货
^'~+ w3M@ average yearly rent 平均年租
9Ay*' avoidance of double taxation 避免双重课税
_rK} ~y=0 avoidance of tax 避税
