A:
m:Cx~ A share Ａ股；甲类股份
=}GyI_br;8 abatement of tax 减税；减扣免税额
d4h(F,K7V ABN AMRO Bank N.V. 荷兰银行
Dlf=N$BL7d above-the-line expenditure 线上项目支出；经常预算支出
)0d".Q|v4 above-the-line receipt 线上项目收入；经常预算收入
9l_?n@ ABSA Asia Limited 南非联合亚洲有限公司
P(nHXVSUE absolute change 绝对数值变更
[#6Esy8| absolute expenditure 实际开支
PH%gX`N absolute guideline figure 绝对准则数字
il%tu<E#J~ absolute interest 绝对权益
Yn2^nT=8 absolute order of discharge 绝对破产解除令
,vw`YKg absolute profit margin 绝对利润幅度
;p!hd }C absolute value 实值；绝对值
Zw
8b
- _ absolutely vested interest 绝对既得权益
-?` l<y( absorbed cost 已吸收成本；已分摊成本
t\d;}@ bl absorption 吸收；分摊；合并
5nqdY* absorption rate 吸收率；摊配率；分摊率
kGiw?~t=% ACB Finance Limited 亚洲商业财务有限公司
pcTXTy 28 acceptable form of reciprocity 合理的互惠条件
K5rj!*x.o acceptable rate 适当利率；适当汇率
pd qa) >$ acceptance agreement 承兑协议
3^yWpSC acceptance for honour 参加承兑
}eFUw acceptor 承兑人；接受人；受票人
Ki;5 =) acceptor for honour 参加承兑人
x)Kh _G accident insurance 意外保险
A?KKZ{Pl Accident Insurance Association of Hong Kong 香港意外保险公会
E?D{/ k,zZ accident insurance scheme 意外保险计划
Z@O
e}\.$ accident year basis 意外年度基准
xm, yqM!0A accommodation 通融；贷款
U I|@5:J accommodation bill 通融票据；空头票据
\1 D,Kx;Cb accommodation party 汇票代发人
_?LI0iIFx account balance 帐户余额；帐户结余
;QD;5
<1 account book 帐簿
bO3KaOC8N account collected in advance 预收款项
Bin&:%|9? account current book 往来帐簿
,.MG&O account of after-acquired property 事后取得的财产报告
&`2*6
)qa account of defaulter 拖欠帐目
a3IB, dr5P account payable 应付帐款
%~XJwy- account payee only [A/C payee only] 只可转帐；存入收款人帐户
uxiX"0)g > account receivable 应收帐款
ZaindX{.1 account receivable report 应收帐款报表
&Sp:?I- account statement 结单；帐单；会计财务报表
~x|Sv4M account title 帐户名称；会计科目
)X$n'E accountant's report 会计师报告
}kef rT Accountant's Report Rules 会计师报告规则
98nLj 9 accounting and auditing procedure 会计与审计程序；会计与核数程序
iqP0=(^m Accounting Arrangements 《会计安排》
8so}^2hTlT accounting basis 会计基础
&`W,'qD$ accounting by Official Receiver 破产管理署署长呈交的帐目
30`H
X v@ Accounting Circular 《会计通告》
\9Zfu4WR accounting class 会计类别
<QLj6#d7Y accounting date 记帐日期；会计结算日期
fltc dA accounting for money 款项核算
[T|1 Qq7 Accounting Officer 会计主任
')~HOCBSE accounting period 会计报告期；会计期
P"<ad
kr accounting policy 会计政策；会计方针
:$d 3a"] accounting practice 会计惯例
D)6|| z} accounting principle 会计准则
e$I:[> accounting record 会计记录
1&nrZG9 accounting report 会计报告
K JZY.7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@},k\Is Accounting Society of China 中国会计学会
t2 <(by! accounting statement 会计报表
]^%3Y accounting system 会计制度；会计系统
/t P accounting transaction 会计事项；帐务交易
-W vAmi accounting treatment 会计处理
||NCVGJG accounting year 会计年度
5OE?;PJ( accretion 增值；添加
Hb4rpAeP accrual 应计项目；应累算数目
<!$Cvx\U accrual basis 应计制；权责发生制
"<b84?V5 accrual basis accounting 应计制会计；权责发生制会计
Gl9 a5b accrue 应累算；应计
!O emS 7{ accrued benefit 应累算利益
{. W%m accrued charges 应计费用
kp"cHJNx accrued cumulative preference share dividend 应累算的累积优先股股息
%)]RM/e8 accrued expenses 应累算费用
AlV2tffY^ accrued interest payable 应付利息；应计未付利息
'-{ jn+, accrued interest receivable 应收利息；应计未收利息
> xw+2< accrued right 累算权益
6Wp:W1E{` accruing profit 应累算的利润
]ORat.*0[T accumulated fiscal reserve 累积财政储备
_bsfM;u.% accumulated profit 累积利润；滚存溢利
^ jA}*YP accumulated reserve 累积储备
L.[2l Q accumulation of surplus income 累积收益盈余
9!h+LGs(, acquired assets 既得资产
-n-X /M acquisition 收购；购置；取得
af{K4:I acquisition cost 购置成本
PX'%)5:q;i acquisition expenses 购置费用
UI'eD)WR acquisition of 100% interest 收购全部股权
|R;=P(0it acquisition of control 取得控制权
c:5BQr
' acquisition of fixed assets 购置固定资产
6!N&, I acquisition of shell “买壳”
g?wogCs5 acquisition price 收购价
: =@[FXD4 act of God 天灾
>[U$n. acting partner 执事合伙人
V;=T~K|)> active market 买卖活跃的市场；交投畅旺的市场；旺市
I+SL0 active partner 积极参与的合伙人
kPe9G active trading 交投活跃
c$;enAf@ actual circulation 实际流通
F9" K actual cost 实际成本
7 5u*ZMK actual expenditure 实际开支；实际支出
@ck2j3J/ actual income 实际入息；实际收入；实际收益
3 -FNd~ % actual market 现货市场
*lSIT ]1 actual price 现货价；实际价格
WMg^W ( actual profit 实际利润
nq;)!Wry actual quotation 实盘；实际价位；实际报价
$? YkgK actual year basis 按实际年度计算
3z<t# actuals 实货
.^,vK7 actuarial investigation 精算调查
{3>^nMv@e actuarial principle 精算原则
}sZ]S E actuarial report 精算师报告
_ev^5`>p/ Actuarial Society of Hong Kong 香港精算学会
A(B2XBS!? actuarial valuation 精算师估值
:H{8j} " actuary 精算师
O<*iDd`(e ad referendum agreement 暂定协议；有待覆核的协定
O%I' ad valorem duty 从价税；按值征税
n 8Fi?/ ad valorem duty system 从价税制
FoLw S%+yO ad valorem fee 从价费
%lxo?s@GE ad valorem tariff 从价关税
A`KTm ( additional allowance 额外免税额
~zx-'sc? additional amount for unexpired risk 未过期风险的额外款额
aw`mB,5U additional assessable profit 补加应评税利润
q0 <g#jK additional assessment 补加评税
%r sW:nl additional commitment 额外承担
;Ba f &xK additional commitment vote 额外承担拨款
-3Ffk: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Xo,BuK&G additional dependent parent allowance 供养父母额外免税额
s`{O- additional provision 额外拨款
UkUdpZ.[il additional stamp duty 附加印花税
Nuj%8om6 additional tax 补加税罚款；补加税款
8LL);"$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
cX2b: adjudged bankrupt 被裁定破产
l\eq/ yg_ adjudicated bankrupt 裁定破产人
`` ={FaV~m adjudication fee 裁定费；评定印花税额手续费；评估契据费
`@p*1 adjudication of bankruptcy 裁定破产；宣告破产
~b +> o adjudication of insolvency 裁定无力偿还债务
`CV a`% adjusted actual 经调整的实数；调整后的实数
;Wr$hDt^ adjusted current assets 经调整的流动资产；调整后的流动资产
C$_H)I adjusted figure 经调整的数字；调整后的数额
z')'8155 adjusted liabilities 经调整的负债；调整后的负债
iL(E`_I< adjusted loss 经调整的亏损；调整后的亏损
+VJl#sc/; 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
_Nd\Cm adjusted profit 经调整的利润；调整后的利润
*{ .u\BL5 adjusted surplus 经调整的盈余额；调整后的盈余额
Z?~7#F~Z` adjusted value 经调整的价值；调整后的价值
Z^sO `C adjustment 调整；修订；理算〔保险〕
^E9@L ?? adjustment centre 调剂中心
iU &V}p adjustment lag 调整过程的时间差距；调整时差
kn! J`"b adjustment mechanism 调整机制
=I?p(MqW adjustment of loss 亏损调整
g\ke,r6 adjustment process 调整过程；调整程序
?p5Eo{B adjustment range 调整幅度
TGg* (6'z administered exchange rate 受管制汇率
C'{Z?M> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"k+QDQ3= administration expenses 行政费用
%K zURv administration fee 手续费；行政费
sh0O~%]g administration in bankruptcy 破产管理
j"f ]pzg& administration order 遗产管理令
Th-zMQ4 administrator 管理人；遗产管理人
sg3%n0Ms.W administrator of the estate 遗产管理人
RvVnVcn^# admission of debt 债项承认书
!a0HF p$9 admission of proof 接纳债权证明
A/'G .H advance 放贷款项；垫付款项；预支款项；预付款项
Ou j5NL advance account 暂支帐目；预付款帐户
LnBkd: >} advance compensation 预付补偿金
k|w6&k3 advance from shareholder 股东垫款
>~6
;9{@ advance pending reimbursement 预支以待日后付还
Blu^\:?#z- advanced economy 先进经济体系
{|a'
=I#2 advancement 预付；预付财产
/6>2,S8Ar advances warrant 垫款令
[}FP_Su$6 advancing 贷出
t hS#fO4]d adverse balance 逆差
P afmH Xx adverse exchange 逆汇
;R/=9l advertisement addressed to shareholders 在报章刊登的致股东通告
2(UT;PSI advice for collection 托收通知书
,]o32@ advice of drawing 提款通知书；汇票通知书
, "DkMK4% advice of payment 付款通知
0^hz 1\g Advisory Committee [Securities and Futures Commission]
ak<?Eu9rV 谘询委员会〔证券及期货事务监察委员会〕
7^S &g.A Advisory Committee on Diversification 经济多元化谘询委员会
D|OX]3~ affidavit 誓章；遗产申报誓章
ym-2 12wl affidavit of no receipt 述明无收款的誓章
}Za[<t BWS affiliate 联号；联营公司；附属公司
jLZ+HYyG9 affiliated company 附属公司；联号；联营公司
@T1-0!TM') affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K2 NnA affordability 负担能力
eE1w<] Eg African Development Bank [AfDB] 非洲开发银行
W(EU*~<U C after-acquired property 事后取得的财产
r0_3 `; H after-hours dealing 市后交易
e=Yv M g after-tax profit 税后盈利；税后利润；税后溢利
tk ~7 >S agency agreement 代理协议
R9{6$djq\: agency expenses 代理机构的开支
1& wLNZXH agency fee 代理费
?"J 5~_U. Agency Law 《代理法》
qxk1Rzm?x agent 代理人；承销人
9-9`;Z agent of company 公司代理人
nJrV agent's fee 代理人费；经纪费
\\BblzGMR aggregate 总计；总数；总体数字
nAg|m,gA aggregate amount 总款额；总额
}&ZO
q'B aggregate assets and liabilities 总体资产与负债
&EZ28k"x aggregate at constant price 按固定价格计算的总体数字
C#;}U51:t aggregate demand 总需求
7(Z I]< aggregate gross position 总持仓量
?f:Fmg Qk aggregate limit 总限额
tXwnK[~x aggregate of salaries tax 合计薪俸税
n&k1'KL&
aggregate performance 总体表现；总体业绩
Gh|q[s*k aggregate supply 总体供应
~G ,n> aggregate surplus 总盈余
c!E+&5|n aggregate total 整体总额
izOtt^#DZt aggregate value 总值；合计价值
y1FS?hSD0 aggregated basis 合计基准
u:<%!? aggregated net chargeable income 合计应课税入息实额
,253'53W) aggregation 合并计算；合计；总和
J$@3,=L6V aggregation of incomes of husband and wife 夫妇入息合并计算
-k")#1 aggregation of property 财产的总和
Q;Xb-\\ agio 差价；贴水
KTd4pW ?w Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
m8#+w 0p) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8+Oyhd*| 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
NgQ {'H[Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
NkA |T1w7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
`TBau:E lI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7l%O:M(\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cC b'z1 agreement for a settlement 授产协议
89?AcZ.D agreement for assignment 转让协议
vaS/ WEY agreement for sale 售卖协议；买卖协议
%Gh!h4Pv agreement for sale and purchase 买卖协议
4ijoAW3A^ agreement for the payment of interest 支付利息协议
@OV\raUO&V agreement for the repayment of money 还款协议
cL?FloPc* agreement of reinsurance 再保险协议
UPfH~H[1) Agricultural Bank of China 中国农业银行
gR
)xw) ! air passenger departure tax 飞机乘客离境税
^~E?7{BL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d X^OV$ airport tax 机场税
0 V }knR.l alcohol duty 酒精税
y_;LTCj? alienation 让与；让渡；转让
n3 da@ClBt alimony 生活费；赡养费
QI0d:7!W1 All Ordinaries Index [AOI] 所有普通股指数
0sD"Hu all risks 全险；综合险
ou0(C ` All Sales Record for Stock Market 《股票市场成交报告》
" u@) Allied Capital Resources Limited 新联财务有限公司
y 4j0nF all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_e
E(P1 allocation letter 拨款信件
G];5'd~C;d allocation of fund 分配款项；预留款项
(&np r96f allocation of profit 利润分配；溢利分配
2^'|[*$k1@ allocation warrant 拨款令
N< }{oIsZ+ allotment 分配；配股
c!{v/zOz allotment notice 股份配售通知；配股通知
G|*^W;(Z allotment of shares 股份分配
f5.rzrU allowable 可获宽免；免税的
^rO3B? _ allowable business loss 可扣除的营业亏损
Vv8e "S allowable expenses 可扣税的支出
6 p|*H?|It allowance 免税额；津贴；备抵；准备金
qq9f ZZb allowance for debts 债项的免税额
8+5 z -vd allowance for depreciation by wear and tear 耗损折旧免税额
r+r-[z D( allowance for funeral expenses 殡殓费的免税额
|1iCt1~U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y]!8Ymuww@ allowance for repairs and outgoings 修葺及支出方面的免税额
bKRz=$P? allowance to debtor 给债务人的津贴
}d? "i@[ alteration of capital 资本更改
+ KGZk?% alternate trustee 候补受托人
M@ t,P? amalgamation 合并
,<!_MNw[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E`]lr[ ambit of charges 征税范围；收费范围
)FVW/{NF@q amended valuation 经修订的估值
"^_9t'0 American Commodities Exchange 美国商品交易所
Vj(}'h-c\ American Express Bank Limited 美国运通银行
%%5K%z,R# American Stock Exchange 美国证券交易所
sq1Z;l31" amortization 摊销
zX *+J"x amount due from banks 存放银行同业的款项
>*r H Nf amount due from banks abroad 存放海外银行同业的款项
qw ={gZ amount due from holding companies 控股公司欠款
j5QS/3 amount due from local banks 存放本港银行同业的款项
sz4)xJgF ( amount due to banks 银行同业的存款
ME4 Ir amount due to banks abroad 海外银行同业的存款
ta i amount due to holding companies 控股公司存款
[+dOgyK amount due to local banks 本港银行同业的存款
ozv:$>v@" amount due to outport banks 外埠银行同业的存款
'Pyeb`AXE9 amount for note issue 发行纸币的款额
J}a 8N.S amount of bond 担保契据的款额
0].* eM amount of consideration 代价款额
lW}"6@0, amount of contribution 供款数额
4|i.b?" amount of indebtedness 负债款额
$w!; ~s amount of principal of the loan 贷款本金额
yv2BbrYyy amount of rates chargeable 应征差饷数额
G4DuqN~2m amount of share capital 股本额
"uK`! { amount of sums assured 承保款额
X$z@ *3= amount of variation 变动幅度
wa/
:JE amount of vote 拨款数额
u7R:7$ H amount payable 应付款额
TX x%\ V_6 amount receivable 应收款额
N#<h/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_h;#\ )%~ analysis 分析
v}w=I }<x ancillary risk 附属风险
:$eg{IXC" annual account 周年帐目；周年帐目报表；年度决算；年结
'uAH, .B annual accounting date 年结日期
v"x{oD$R annual allowance 每年免税额；年积金；年度津贴；年津
gHCk;dmq81 annual balance 年度余额
B1\@ n$ annual disposable income 每年可动用收入
nU]4)t_o\ annual estimates 周年预算
CYlZ< W'
annual fee 年费
|/LCwq% annual general meeting 周年大会
6uWzv~!*D annual growth rate 年增率；每年增长率
f?xc-lX5R annual long-term supplement 长期个案每年补助金
/y2 upu*! annual pensionable emolument 可供计算退休金的年薪
G}.t !" annual report 年报
"n'LF?/H' Annual Report on the Consumer Price Index 《消费物价指数年报》
?FC6NEu}8 annual return 周年报表；周年申报表；每年报税表格
WR;"^<i9 Annual Return Rules 《周年报表规则》
|cZKj|0> annual review of consumer prices 每年消费物价回顾
7vBB <\ annual roll-forward basis 逐年延展方式
>we/#C"x annual salary 年薪
\ dpsyc annual statement 年度报表；年度决算表
=l&A9 >\ 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
,]ALyWGuX annuitant 年金受益人
F,B, D^WD annuity 年金
\A-w,]9^V annuity contract 年金合约
P<@Yux# annuity on human life 人寿年金
S].=gR0: antecedent debt 先前的债项
z;x1p)(xt ante-dated cheque 倒填日期支票
UMe@[E= anticipated expenditure 预期开支
((Bu Bu> anticipated net profit 预期纯利
%trtP anticipated revenue 预期收入
!Pmv anti-inflation measure 反通货膨胀措施
cB5|% @$I anti-inflationary stance 反通货膨胀立场
1EW-%G QO apparent deficit 表面赤字
4%5H<:V7 apparent financial solvency 表面偿债能力
7.O1
~- apparent partner 表面合伙人
,$ICv+7] application for personal assessment 个人入息课税申请书
(^h47kY application of fund 资金应用
!?Tu pi application to release as liquidator and to destruct the books of accounts and documents
HRF4
R o 申请免除清盘人职务及毁灭帐簿与文件
UH8)r appointed actuary 委任精算师
*.ffyBI*~ appointed auditor 委任核数师；委任审计师
WFBg3#p appointed trustee 委任的受托人
8'+XR`g:ax appointer 委任人
L@rKG ~{Xy apportioned pro rata 按比例分摊
IyE9G:fY apportionment 分配；分摊
gd9ZlHo'Id Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
w} Q|*!?_ apportionment formula 分摊方程式
n*\AB=|X apportionment of estate duty 遗产税的分摊
g+ `Ie'o< appraisal 估价；评估
a.F6!? appreciable growth 可观增长
],%}}UN appreciable impact 显着影响
"yMr\jt~ - appreciable increase 可观增长
+nKxS jqI appreciation 增值；升值
J[<3Je=>$ appreciation against other currencies 相对其他货币升值
GiBq1U-Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9.5hQZ appreciation tax 增值税
\IQP` JR appropriation 拨款；拨用；拨付
qIQvix$8 appropriation account 拨款帐目
k|l"Rh<\~ Appropriation Bill 拨款法案
?Mp)F2' appropriation-in-aid system 补助拨款办法
g5TXs^g approved assets 核准资产
>u5}5OP7 approved basket stock 认可一篮子证券
;2RCgX!'% approved budget 核准预算
vO" $Xw approved charitable donation 认可慈善捐款
c Xcn}gKV approved charitable institution 认可慈善机构
m,e1:Nk< approved currency 核准货币；认可货币
{:
EQ approved estimates 核准预算
x U1dy*- approved estimates of expenditure 核准开支预算
Uc
e#v) approved overseas insurer 核准海外保险人
%V;k/w~[ approved overseas trust company 核准海外信托公司
Qw x}e\= approved pooled investment fund 核准汇集投资基金
?,|_<'$4T approved provident fund scheme 认可公积金计划
Jg|3Wjq5 approved provision 核准拨款
<u44YvLBm approved redeemable share 核准可赎回股份
NW=j>7 approved regional stock 认可地区性证券
,K7C2PV6 approved retirement scheme 认可退休金计划
\`x'r$CV approved subordinated loan 核准附属贷款
u7 `<m.\ arbitrage 套戥；套汇；套利
?"AcK" v arbitrageur 套戥者；套汇者
^~MHxF5d arbitrary amount 临时款项
e,I-u'mLQs arrangement 措施；安排；协定
-'k<2 "z arrears 欠款
?MeP<5\A arrears of pay 欠付薪酬
DC *|tHl arrears of revenue 逾期未收税款；逾期未收的帐项
fx.FHhVu articles of association 组织章程；组织细则；组织章程细则
D4[5}NYU Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]@ET Q8QN ascertainment of profit 确定利润
n<yV]i$ "Asia Clear" “亚洲结算系统”
A'|W0|R9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3v:RLnB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0e8)* 2S Asian Development Fund [ADF] 亚洲发展基金
ZH:#~Zyj Asian dollar bond 亚洲美元债券
$K<jmEC@< Asian dollar market 亚洲美元市场
3 SQ
5C' E Asian dollar rate 亚洲美元利率
$.kIB+K Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xKsn);].` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;?inf`t asked price 沽盘；喊价；索价；卖方报价
l W&glU( assessable income 应评税入息
0; V{yh assessable loss 应评税亏损
]RnX'yw^ assessable profit 应评税利润
!^q<)!9<EO assessable value 应评税值
B5B'H3@ assessed profit 估定利润
pSq\3Hp]Q assessed value 经评估价值
s'\"%~nF< assessment 评税；评定；估价；评税单
5 bmtUIj assessment number 评税编号；估价编号
Bb:jy !jq_ assessment of additional tax 补加税评税
~n"V0!:'4 assessment of performance 业绩评估；实绩评价
$BH 0W{S Assessor 评税主任
V^L;Nw5h asset price bubbles 资产价格泡沫
*o"F.H{#N asset-backed securities 具资产保证的证券
#3u8BLy$Q assets accretion 资产增值
8Yq6I>@! assets and liabilities 资产与负债
y
L&n) assets betterment statement 资产递增表；资产改进表
7\{<AM?* assets lending 实物放款；有抵押贷款
Zb2 B5( 0 assets of the company passing on the death 死者去世时转移的公司资产
]iLfe&f assets pledged as security for liabilities 用作负债抵押的资产
2b|vb}|t{ assets portfolio 资产投资组合
C ?x assets price 资产价格
Mm.!$uR assets quality 资产质素
(:T~*7/" assets realization 资产变现
L4kYF~G:4 assets refinancing arrangement 资产再集资安排
` S85i * assets securitization 资产证券化
9@D,ZSi assets situated outside Hong Kong 在香港以外地方的资产
zP=J5qOZ8 assets stripping 削减资产；拆卖资产
8 -8=
\ assets value 资产值
]s, T`
(& assignee 承让人
4TR:bQZs assignment 转让；转让书；转让契
{8I9 3] assignment of interest 权益转让
bJ. ((1$ assignment of letters patent and trade mark 专利证书及商标转让
J)g(Nw,O assignment of property 物业转让；物业转让书
Za}91z" assignment right 转让权
iQa Q"s assignor 转让人
l^0
<a<P associate 有联系的人；有关连人士；相联者；合伙人；联系人
O~aS&g/sf Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
QT%&vq associate member 附属会员
pd X9G associated body corporate 相联法人团体
m5d;lrk@&/ associated company 相联公司；联属公司
;#xhlR* ~ associated corporation 相联法团
SxT:k ,ji Association of Chartered Certified Accountants [ACCA] [United Kingdom]
? +Qbr$] 公认会计师公会〔英国〕
(\R"v^ Association of Futures Exchange Brokers 香港期货经纪协会
Q_uv.\*z_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r &ToUU 5 association of underwriters 承保人组织
RPp_L>&~< assumption of control 接管
yobi$mnsy! assurance 担保；保险；转易；转易书
)UJ]IB-Q|1 assurance of interest 权益的转易
L
YH9P-5H at 19XX price 按一九ＸＸ年价格计算
(4c<0<"$ at a discount 按赔价计算；按贴水价格计算；打折扣
q(uu;l[ at a premium 按溢价计算；按升水价格计算
W
BiBtU at call 通知付款；按通知
T@Q.m.iV4 at constant market price 按固定市价计算
}){hQt7 at constant price 按固定价格计算
, H[o .r= at cost 按成本计算
$ \P!P. at current market price 按当时市价计算；按现时市价计算
HDy[ /7" at current price 按当时价格计算；按现时价格计算
u- k*[!JU at factor cost 按要素成本计算；按生产要素成本计算
e dD(s5 at money-of-the-day price 按付款当日价格计算
sk],_ l< at or better 按指定或较佳价位〔买卖指令〕
1y?T yUP at par 按面值计算；平价
,g\.C+.S at sight 见票即付
"H YK~V at the close 按收市盘
9 '4cqR at the opening 按开市盘
&'|bZms g attestation 见证；见证条款
7z+NR&' M$ at-the-money option 平价期权
$!fz87-p> attorney 受权人；受托代表人
x3M`l| attornment 新拥有人承认书
v.Q)Obyn attributable profit 可归属利润
+*|E%pq attributable share value 可归属股份价值
1[}VyP6 e Auckland Stock Exchange 奥克兰证券交易所
oHa6fi auction 拍卖
f 8uVk|a auctioneer 拍卖商
"kN5AeRg audit 审计；核数
dB1bf2'b# Audit Commission 审计署
XE>X zsnC Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N:&Gv'` 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
h"<rW7z audit review 帐目审查
_| s{G Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(]w6q&, audited account 审计帐目；经审计的帐目
^%!{qAp}Z audited annual account 经审计的周年帐目
Y:CX RU6eD audited balance sheet 经审计的资产负债表
NV5qF/<M auditor 核数师；核数主任；审计师
A%#M#hD/ auditor's certificate 核数师证明书；审计师证明书
-!!]1\S*Y auditor's report 核数师报告；审计师报告
S(@kdL Aussie bond 澳元债券
?I]AE&4' austerity budget 紧缩预算
97Dq; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
RKLE@h7[? Australia All Ordinaries Index 澳洲所有普通股票指数
aiPm.h> Australian Dollar [AUD] 澳元
E6 oC^,ZRy Australian Options Market 澳大利亚期权市场
zS:2?VXxq Australian Securities Commission 澳洲证券事务监察委员会
cr;:5D%_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
NL]_;\ h Australian Stock Exchange 澳大利亚证券交易所
%N Q
mV_1 Austrian Schilling [ATS] 奥地利先令
]x)!Kd2> authentication 认证；鉴证
{.Qv1oOa authority to purchase 委托购买证；委购书
NU=2*gM authorization 认可；核准；授权；授权书
=]%,&Se authorization by direction 指示授权
+iQ@J+k
authorization by instruction 指令授权
|ufL s authorization by warrant 令状授权
t]I9[5Pq\ authorization of unit trust 单位信托的认可
0
s+X:*C~ authorized agent 指定代理人
p 2Khfl6- authorized capital 法定资本
yKhI& authorized clerk 出市员
'$Z)2fn7 authorized dealer 认可交易商
e-*@R#x8+ authorized financial institution 认可财务机构
'v^V g authorized fund 认可基金
n*"r!&Dg authorized fund house 获授权的基金公司；认可基金公司
/"J 6``MV authorized institution 认可机构
.Wt3|?\=nd authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
' pgP QM< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a0hBF4+6 authorized insurer 获授权保险人；获认可承保人
a X1b(h2 authorized investment 特准投资项目
NWh1u ` authorized person 获授权人
wU|@fm" authorized representative 获授权代表
zG$5 g^J authorized share capital 法定股本
%16Lo<DPm automated quotation system 自动报价系统
c5%}*
"z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Vw H|e d$ 自动交易系统〔香港期货交易所有限公司〕
lrZ]c:%k automatic adjustment mechanism 自动调整机制
8#;=>m% automatic adjustment system 自动调整系统
I;Mm +5A Automatic Clearing House 自动票据交换所
G@/iK/>5|` automatic exchange rates accumulation system 自动化汇率累集系统
`(HvD] l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z'l
H L automatic teller machine [ATM] 自动柜员机
>3p~>;9sc autopay 自动转帐
-+{[.U<1jk available assets 可用资产
HL&HY)W1gf available fiscal reserve 现存财政储备
sJKr%2nVV available profit 可用利润
<oJ? J^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XA<h,ONE? average 平均；平均数；海损
hu$eO'M_ average basic salary 平均基本薪金
"x R6~8 average consumer expenditure 平均消费开支；一般消费开支
K ,NmDc^ average cost 平均成本
]7}!3 m average cost of land production 增辟土地平均成本
zc8^#D2y& average daily turnover 平均每日成交额
9;Z{++z average daily wage rate 平均每日工资率
L9O;K$[s average expenditure pattern 平均开支模式
R& t*x average growth rate 平均增长率
C W#:' average net fixed assets 固定资产平均净值
+r'&6M e! average of relatives 相对价格平均数
r'Wf4p^Xd average price 平均价格
Hk;;+ '- average propensity to consume 平均消费倾向；一般消费倾向
VxDIA_@y average propensity to save 平均储蓄倾向；一般储蓄倾向
G+N1#0,q average rate 平均率
AuK$KGCI= average revenue 平均收入；平均收益
ic`BDkNO average stock 平均库存；平均存货
FWJ**J average yearly rent 平均年租
3v \P6 avoidance of double taxation 避免双重课税
qK7:[\T|?T avoidance of tax 避税
