A:
Xzn}g H] A share Ａ股；甲类股份
Sv#S_jh abatement of tax 减税；减扣免税额
NQ3EjARZt ABN AMRO Bank N.V. 荷兰银行
lEXER^6 above-the-line expenditure 线上项目支出；经常预算支出
Bjc<d,]
above-the-line receipt 线上项目收入；经常预算收入
Q0j4 c ABSA Asia Limited 南非联合亚洲有限公司
Y'&rSHI"
absolute change 绝对数值变更
,#V }qSKUS absolute expenditure 实际开支
{e]ktj#+{ absolute guideline figure 绝对准则数字
@sPuc. absolute interest 绝对权益
% M7EO a absolute order of discharge 绝对破产解除令
U*Sjb%
Qb absolute profit margin 绝对利润幅度
r)]8zK4;= absolute value 实值；绝对值
bI?uV ; m> absolutely vested interest 绝对既得权益
|~]@hs~ absorbed cost 已吸收成本；已分摊成本
jA' 7@/F/ absorption 吸收；分摊；合并
tX.fbL@ T absorption rate 吸收率；摊配率；分摊率
Bb C aIt ACB Finance Limited 亚洲商业财务有限公司
H$M{thW acceptable form of reciprocity 合理的互惠条件
DnP
"7}v acceptable rate 适当利率；适当汇率
HSG7jC'_ acceptance agreement 承兑协议
+3d.JQoKl acceptance for honour 参加承兑
OAi SE` acceptor 承兑人；接受人；受票人
(8In f_ 59 acceptor for honour 参加承兑人
& @ U) accident insurance 意外保险
-]~KQvIH! Accident Insurance Association of Hong Kong 香港意外保险公会
N+n v#] { accident insurance scheme 意外保险计划
VRQD
accident year basis 意外年度基准
YiGSFg accommodation 通融；贷款
c,L{Qv"n{ accommodation bill 通融票据；空头票据
Ljs4^vy <J accommodation party 汇票代发人
v!WkPvU account balance 帐户余额；帐户结余
_C4N6YdU account book 帐簿
|!6<L_31% account collected in advance 预收款项
.~AQxsGH account current book 往来帐簿
Fi8#r)G. account of after-acquired property 事后取得的财产报告
T*1 `MIkv account of defaulter 拖欠帐目
Ox%.We 5 account payable 应付帐款
E``\Jre@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
w f" "=; account receivable 应收帐款
\ $Q ? account receivable report 应收帐款报表
qBDhCE account statement 结单；帐单；会计财务报表
.~Gt=F+`s account title 帐户名称；会计科目
}}X<e accountant's report 会计师报告
N@x5h8 Accountant's Report Rules 会计师报告规则
W6&mXJ^3L accounting and auditing procedure 会计与审计程序；会计与核数程序
fN_Ilg)t?5 Accounting Arrangements 《会计安排》
A$ 1Gc> C accounting basis 会计基础
WB|N)3-1 accounting by Official Receiver 破产管理署署长呈交的帐目
g^)8a;/c Accounting Circular 《会计通告》
oR@1/lV accounting class 会计类别
(yO8G-Z0 accounting date 记帐日期；会计结算日期
'z$!9ufY, accounting for money 款项核算
Aa!#=V1d Accounting Officer 会计主任
u5I#5 accounting period 会计报告期；会计期
<(tnClAn accounting policy 会计政策；会计方针
Vg^,Ky, accounting practice 会计惯例
1zG hX]z accounting principle 会计准则
m#|h2 2^H accounting record 会计记录
c 4
bo accounting report 会计报告
#q9cjEd_7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
kJNu2 S Accounting Society of China 中国会计学会
c.{t +OR accounting statement 会计报表
j|w_B O 9 accounting system 会计制度；会计系统
YF$n L( accounting transaction 会计事项；帐务交易
h
{ M=V accounting treatment 会计处理
,/Al' accounting year 会计年度
s<'WTgy1i accretion 增值；添加
#McX accrual 应计项目；应累算数目
t2hI^J0y accrual basis 应计制；权责发生制
<d~IdK'\x accrual basis accounting 应计制会计；权责发生制会计
F x3 X accrue 应累算；应计
7OdJ&Gzd accrued benefit 应累算利益
/;;$9O9 accrued charges 应计费用
"}^}3"/. accrued cumulative preference share dividend 应累算的累积优先股股息
Z_ ( P^/ accrued expenses 应累算费用
PM8*/4Cu.5 accrued interest payable 应付利息；应计未付利息
?F^O7\rw accrued interest receivable 应收利息；应计未收利息
$0,lE+7* accrued right 累算权益
~v V+)KI accruing profit 应累算的利润
5-! Zm] accumulated fiscal reserve 累积财政储备
{1L{ accumulated profit 累积利润；滚存溢利
\qw1\-q accumulated reserve 累积储备
q vGP$g accumulation of surplus income 累积收益盈余
[W Ud9fUL acquired assets 既得资产
z+{Q(8'b] acquisition 收购；购置；取得
\xjI=P'-25 acquisition cost 购置成本
_r?.%] \. acquisition expenses 购置费用
]EfM;'j[ acquisition of 100% interest 收购全部股权
9/dI 6 P7 acquisition of control 取得控制权
;dqu ld+q acquisition of fixed assets 购置固定资产
}~!K jFbs acquisition of shell “买壳”
q{2
+Inf#: acquisition price 收购价
qt= nN-AC( act of God 天灾
b0aV?A}th acting partner 执事合伙人
0I7 r{T active market 买卖活跃的市场；交投畅旺的市场；旺市
cL^r^kL("
active partner 积极参与的合伙人
I`uOsZBO/ active trading 交投活跃
_5H0<%\ actual circulation 实际流通
UE 1tm actual cost 实际成本
!~-@p?kW/ actual expenditure 实际开支；实际支出
4%>2 >5 actual income 实际入息；实际收入；实际收益
DgGG*OXY actual market 现货市场
EeDK ^W8N actual price 现货价；实际价格
qMmhVUx actual profit 实际利润
tE]Y=x[Ux actual quotation 实盘；实际价位；实际报价
; G4g;YHy| actual year basis 按实际年度计算
f19'IH$n{ actuals 实货
>*"1`vcxF actuarial investigation 精算调查
{33B%5n" actuarial principle 精算原则
UO}Yr8Z; actuarial report 精算师报告
Q+zy\T Actuarial Society of Hong Kong 香港精算学会
VskdC?yIp actuarial valuation 精算师估值
yv2wQ_({ actuary 精算师
Lem:zXj ad referendum agreement 暂定协议；有待覆核的协定
I`S?2i2H ad valorem duty 从价税；按值征税
N'=b8J-fF ad valorem duty system 从价税制
R:,
|xz ad valorem fee 从价费
=S< E[D{V` ad valorem tariff 从价关税
;3
/*Z5p additional allowance 额外免税额
n1)~/
> additional amount for unexpired risk 未过期风险的额外款额
0xz S9 additional assessable profit 补加应评税利润
!w{ (}n2Wq additional assessment 补加评税
YjzGF=g# additional commitment 额外承担
[KNA5(Y0 additional commitment vote 额外承担拨款
SxW.dT8{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
VL/KC -6 additional dependent parent allowance 供养父母额外免税额
Xr]<v%,C additional provision 额外拨款
p{w :^l( additional stamp duty 附加印花税
E#(dri*#t
additional tax 补加税罚款；补加税款
qV:TuR-|w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#iAw/a0& adjudged bankrupt 被裁定破产
2}kJN8\F adjudicated bankrupt 裁定破产人
#8i9@w adjudication fee 裁定费；评定印花税额手续费；评估契据费
)5Ofr-Y adjudication of bankruptcy 裁定破产；宣告破产
_g% h:G&^ adjudication of insolvency 裁定无力偿还债务
hZ UnNQ adjusted actual 经调整的实数；调整后的实数
:nn(Ndlz9 adjusted current assets 经调整的流动资产；调整后的流动资产
p.x!dt\1kC adjusted figure 经调整的数字；调整后的数额
qqr]S^WW adjusted liabilities 经调整的负债；调整后的负债
gF~#M1!! adjusted loss 经调整的亏损；调整后的亏损
vhL/L?NB$ 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
L
/V;; adjusted profit 经调整的利润；调整后的利润
04@?Jb1 * adjusted surplus 经调整的盈余额；调整后的盈余额
Zz^!QlF adjusted value 经调整的价值；调整后的价值
`+ 5,=S adjustment 调整；修订；理算〔保险〕
xM D]b adjustment centre 调剂中心
>/9on. adjustment lag 调整过程的时间差距；调整时差
+a74] H" adjustment mechanism 调整机制
%]fi;Z adjustment of loss 亏损调整
9 $ Ud\ adjustment process 调整过程；调整程序
d5l] .%~ adjustment range 调整幅度
c-=z<:Kf administered exchange rate 受管制汇率
y aLc~K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k*!f@ M administration expenses 行政费用
BB3wG*q administration fee 手续费；行政费
S oNT12> administration in bankruptcy 破产管理
\) vI- administration order 遗产管理令
;)' administrator 管理人；遗产管理人
}J(o!2. administrator of the estate 遗产管理人
~s -"u
*> admission of debt 债项承认书
IpKpj"eoLy admission of proof 接纳债权证明
Oi, :q& advance 放贷款项；垫付款项；预支款项；预付款项
+|6 u
0&R^ advance account 暂支帐目；预付款帐户
]=j pqxlx advance compensation 预付补偿金
OG{vap ) advance from shareholder 股东垫款
D0
,t,,L advance pending reimbursement 预支以待日后付还
DRmN+2I advanced economy 先进经济体系
}D*5PV%d advancement 预付；预付财产
iU "{8K, advances warrant 垫款令
%-#r zeaW advancing 贷出
gYW adverse balance 逆差
TUM7(-,9 adverse exchange 逆汇
ZGC*BP/ advertisement addressed to shareholders 在报章刊登的致股东通告
3#~w#Q0% advice for collection 托收通知书
+JPHQx'W advice of drawing 提款通知书；汇票通知书
X$9
"dL advice of payment 付款通知
]_y0wLq Advisory Committee [Securities and Futures Commission]
/..a9x{At> 谘询委员会〔证券及期货事务监察委员会〕
TY]-L1$ Advisory Committee on Diversification 经济多元化谘询委员会
),& tF_z: affidavit 誓章；遗产申报誓章
A&7~] BR\ affidavit of no receipt 述明无收款的誓章
+hz S'z)n& affiliate 联号；联营公司；附属公司
%TS8 9/ affiliated company 附属公司；联号；联营公司
GCv*a[8?n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EbMG9 affordability 负担能力
T Y* uK African Development Bank [AfDB] 非洲开发银行
@Xl/<S& after-acquired property 事后取得的财产
k C=h[<' after-hours dealing 市后交易
be+tAp` after-tax profit 税后盈利；税后利润；税后溢利
D5jZ; z } agency agreement 代理协议
} TsND6Ws3 agency expenses 代理机构的开支
Is#w=s}2 agency fee 代理费
A
v[|G4n Agency Law 《代理法》
WzdE XcY agent 代理人；承销人
|QxT "`rT
agent of company 公司代理人
3FE=?Q agent's fee 代理人费；经纪费
`;v>fTcy aggregate 总计；总数；总体数字
_l$X![@6= aggregate amount 总款额；总额
$\vTiS' aggregate assets and liabilities 总体资产与负债
^eY% T5K aggregate at constant price 按固定价格计算的总体数字
;/)u/[KAv aggregate demand 总需求
MT(G=r8 aggregate gross position 总持仓量
) sG/H8 aggregate limit 总限额
y)0w M~E;2 aggregate of salaries tax 合计薪俸税
MfK}DEJK, aggregate performance 总体表现；总体业绩
{p)=#Jd`.P aggregate supply 总体供应
2 y@y<38 aggregate surplus 总盈余
!1fAW! 8 aggregate total 整体总额
}8)iFP&" aggregate value 总值；合计价值
sq1v._^s aggregated basis 合计基准
0 )nY- f0 aggregated net chargeable income 合计应课税入息实额
,c.(&@ aggregation 合并计算；合计；总和
5M mSQ_ aggregation of incomes of husband and wife 夫妇入息合并计算
YCS8qEP& aggregation of property 财产的总和
dXewS _7 agio 差价；贴水
.|x" '3 # Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
> w)A~ F< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
x'hUw* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
PBY ^m+
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Yb=Z `) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
.jvRUD8A7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m5\ /7 VC 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ub| -Q agreement for a settlement 授产协议
:9f /d;Mo3 agreement for assignment 转让协议
L6IF0`M<,I agreement for sale 售卖协议；买卖协议
e O?@K$I agreement for sale and purchase 买卖协议
- A)XY z
agreement for the payment of interest 支付利息协议
^rIe"Kx agreement for the repayment of money 还款协议
x>*#cOVz;C agreement of reinsurance 再保险协议
M;zJ1 Agricultural Bank of China 中国农业银行
~Lf>/w air passenger departure tax 飞机乘客离境税
4 Up \_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!Ng~;2GoA airport tax 机场税
HYWKx>< alcohol duty 酒精税
n|Smy\0 alienation 让与；让渡；转让
g*[ DyIm alimony 生活费；赡养费
0w<G)p~%n All Ordinaries Index [AOI] 所有普通股指数
v*VId
l> all risks 全险；综合险
mmx; Vt$i All Sales Record for Stock Market 《股票市场成交报告》
. Q$/\E Allied Capital Resources Limited 新联财务有限公司
)9?
^; HS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C
Ch38qBp allocation letter 拨款信件
+VdC g_ allocation of fund 分配款项；预留款项
^7$V>| allocation of profit 利润分配；溢利分配
Eh K5 <v} allocation warrant 拨款令
XX;MoE~MM allotment 分配；配股
(Aw!K`0Y1 allotment notice 股份配售通知；配股通知
Q~S3d allotment of shares 股份分配
4M{]YZ Mw8 allowable 可获宽免；免税的
6$_/ / allowable business loss 可扣除的营业亏损
@l^BW*BCo allowable expenses 可扣税的支出
6O#
xV:Uc< allowance 免税额；津贴；备抵；准备金
~
$QNp#dq allowance for debts 债项的免税额
HI*j6H?\ allowance for depreciation by wear and tear 耗损折旧免税额
$ ";NS6 1 allowance for funeral expenses 殡殓费的免税额
~L ufHbr allowance for inflation 为通货膨胀而预留的款项；通胀准备金
, \
6*fXc allowance for repairs and outgoings 修葺及支出方面的免税额
KQv97#n1 allowance to debtor 给债务人的津贴
4E~!$Ustx alteration of capital 资本更改
0 4wO9L; alternate trustee 候补受托人
1 wB2:o< amalgamation 合并
HA W57N ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
xXn2M* g ambit of charges 征税范围；收费范围
y`Km96 Ui amended valuation 经修订的估值
Y KWts y American Commodities Exchange 美国商品交易所
p5PTuJ>q American Express Bank Limited 美国运通银行
pJ ;4rrSK American Stock Exchange 美国证券交易所
TOvpv @?- amortization 摊销
Z%1{B* (e amount due from banks 存放银行同业的款项
)AoF-&,w amount due from banks abroad 存放海外银行同业的款项
W\l"_^d*
amount due from holding companies 控股公司欠款
f )K(la^' amount due from local banks 存放本港银行同业的款项
WEVV2BJ amount due to banks 银行同业的存款
/C"?Y' amount due to banks abroad 海外银行同业的存款
5U 5)$K'OA amount due to holding companies 控股公司存款
,a1
1&"xl amount due to local banks 本港银行同业的存款
-&3mOn& (1 amount due to outport banks 外埠银行同业的存款
=abBD amount for note issue 发行纸币的款额
NNM+Z: amount of bond 担保契据的款额
*^_ywqp amount of consideration 代价款额
A:5B6 Z amount of contribution 供款数额
#mvOhu amount of indebtedness 负债款额
,[t>N>10TH amount of principal of the loan 贷款本金额
DgB]y6~KXl amount of rates chargeable 应征差饷数额
!w #x@6yq amount of share capital 股本额
\]gUX- amount of sums assured 承保款额
-|aNHZr amount of variation 变动幅度
sUEvL( %nY amount of vote 拨款数额
6y
d/3k amount payable 应付款额
0b~ { l; amount receivable 应收款额
0 CFON2I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
syR
+; analysis 分析
:L'U>) k ancillary risk 附属风险
Y,;$RV@g annual account 周年帐目；周年帐目报表；年度决算；年结
#k*P/I~ annual accounting date 年结日期
byB
ESyV!O annual allowance 每年免税额；年积金；年度津贴；年津
Z uIw4u(9 annual balance 年度余额
g9K7_T #W annual disposable income 每年可动用收入
01 ; annual estimates 周年预算
SB}0u=5 annual fee 年费
rbD}fUg annual general meeting 周年大会
+M %zOX/ annual growth rate 年增率；每年增长率
w,qYT -R annual long-term supplement 长期个案每年补助金
k6mC _ annual pensionable emolument 可供计算退休金的年薪
g Xi&
S annual report 年报
^KO=8m( )J Annual Report on the Consumer Price Index 《消费物价指数年报》
Jkq? wpYp annual return 周年报表；周年申报表；每年报税表格
N5 Rda2m Annual Return Rules 《周年报表规则》
:SD^?.W\iT annual review of consumer prices 每年消费物价回顾
HJ+I;OJ annual roll-forward basis 逐年延展方式
vE=)qn= a annual salary 年薪
f~{@(g&Gl annual statement 年度报表；年度决算表
y %4G[Dz 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
1p |}=R annuitant 年金受益人
vbT,!
cEm annuity 年金
^:F |2 annuity contract 年金合约
U9Z WSDs annuity on human life 人寿年金
X5`#d a antecedent debt 先前的债项
9u&q{I ante-dated cheque 倒填日期支票
<!qv$3/7 anticipated expenditure 预期开支
4_'($FC1 anticipated net profit 预期纯利
2&Hn%q) anticipated revenue 预期收入
u{S J#3C5 anti-inflation measure 反通货膨胀措施
!W3bHy:C" anti-inflationary stance 反通货膨胀立场
3+`
<2TP apparent deficit 表面赤字
5C&]YT3 ) apparent financial solvency 表面偿债能力
6;8Jy apparent partner 表面合伙人
Nt^9N
#+N application for personal assessment 个人入息课税申请书
Y
Cbt(nmr application of fund 资金应用
%/r}_V(UN application to release as liquidator and to destruct the books of accounts and documents
(ev(~Wc 申请免除清盘人职务及毁灭帐簿与文件
alB[/.1 appointed actuary 委任精算师
vsU1Lzna6@ appointed auditor 委任核数师；委任审计师
v2tKk^6`(i appointed trustee 委任的受托人
wf[B -2q) appointer 委任人
8H})Dq%d 7 apportioned pro rata 按比例分摊
sVjM^y2 4 apportionment 分配；分摊
("
,(@nS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Oi~ ]~+2 apportionment formula 分摊方程式
@C34^\aH+ apportionment of estate duty 遗产税的分摊
^A"TY appraisal 估价；评估
vUa&9Y appreciable growth 可观增长
Np?%pB!Q appreciable impact 显着影响
6)B6c. 5o appreciable increase 可观增长
$%ts#56* appreciation 增值；升值
A^9 RGz4= appreciation against other currencies 相对其他货币升值
%1Pn;bUU! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hb _J. Q appreciation tax 增值税
?k7z 5ow appropriation 拨款；拨用；拨付
?9)-?tZ^Q appropriation account 拨款帐目
wh~g{(Xvq Appropriation Bill 拨款法案
r6#It$NU appropriation-in-aid system 补助拨款办法
6AW{qU6 approved assets 核准资产
=Z aTD-%id approved basket stock 认可一篮子证券
ee0)%hc1t approved budget 核准预算
;Uxr+, x~ approved charitable donation 认可慈善捐款
G?t <4MT v approved charitable institution 认可慈善机构
>hcze<^S approved currency 核准货币；认可货币
|_7AN!7j approved estimates 核准预算
;>z.wol approved estimates of expenditure 核准开支预算
>% o\Ue approved overseas insurer 核准海外保险人
e t$VR: approved overseas trust company 核准海外信托公司
9ne13 qVm+ approved pooled investment fund 核准汇集投资基金
[-$ :XOO approved provident fund scheme 认可公积金计划
{+&qC\YF approved provision 核准拨款
'p{N 5eM approved redeemable share 核准可赎回股份
{d%% nK~ approved regional stock 认可地区性证券
?^<
E#2a approved retirement scheme 认可退休金计划
[A.ix}3mm approved subordinated loan 核准附属贷款
scsN2#D7U/ arbitrage 套戥；套汇；套利
<+tSTc4>r arbitrageur 套戥者；套汇者
l; ._
?H arbitrary amount 临时款项
T|{1,wP arrangement 措施；安排；协定
gq^j-!Q)Q< arrears 欠款
#nv =x&g arrears of pay 欠付薪酬
("7rjQjRz arrears of revenue 逾期未收税款；逾期未收的帐项
^D=1%@l?# articles of association 组织章程；组织细则；组织章程细则
>4.K>U?0FC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
el;ey Ga ascertainment of profit 确定利润
#Pf?.NrTn "Asia Clear" “亚洲结算系统”
"GTlJqhk Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_8f?
H#& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VT;Vm3\ Asian Development Fund [ADF] 亚洲发展基金
d*e0/#s Asian dollar bond 亚洲美元债券
d\_$N b* Asian dollar market 亚洲美元市场
z~S(OM@olJ Asian dollar rate 亚洲美元利率
b85r=tm Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^bZ'z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
mYy {G s7 asked price 沽盘；喊价；索价；卖方报价
LL}|# %4d assessable income 应评税入息
r}1 .=a assessable loss 应评税亏损
xxsax/h assessable profit 应评税利润
7l%]/`Y- assessable value 应评税值
_Prh&Q1zs assessed profit 估定利润
srh>"
2." assessed value 经评估价值
nI_43rG:Uf assessment 评税；评定；估价；评税单
Ob+Rnfx3 7 assessment number 评税编号；估价编号
M$9?{8m assessment of additional tax 补加税评税
m~#f L assessment of performance 业绩评估；实绩评价
( 2oP=9m Assessor 评税主任
Ju"* ;/ asset price bubbles 资产价格泡沫
%l#i9$s asset-backed securities 具资产保证的证券
J*n Q(*e assets accretion 资产增值
;!ICLkc$ assets and liabilities 资产与负债
DaN=NURDV assets betterment statement 资产递增表；资产改进表
4DYa~ =w assets lending 实物放款；有抵押贷款
KXQ &u{[< assets of the company passing on the death 死者去世时转移的公司资产
7j
]d{lD assets pledged as security for liabilities 用作负债抵押的资产
+4N7 _Y assets portfolio 资产投资组合
mip2=7M|C assets price 资产价格
$ e<1 08)] assets quality 资产质素
6dCS Gb assets realization 资产变现
/3VSO"kcZ assets refinancing arrangement 资产再集资安排
mO6rj=L^ assets securitization 资产证券化
CTG:C5OK assets situated outside Hong Kong 在香港以外地方的资产
_5nS!CN assets stripping 削减资产；拆卖资产
? nLlZpZ2v assets value 资产值
Cw*:` assignee 承让人
W7_j;7' assignment 转让；转让书；转让契
Em%0C@C assignment of interest 权益转让
ZCT\4Llv# assignment of letters patent and trade mark 专利证书及商标转让
vpS&w assignment of property 物业转让；物业转让书
iB]xYfQ&@V assignment right 转让权
-| "[S"e assignor 转让人
m>H+noc^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
]~Su Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?YeUA =[MC associate member 附属会员
J@Qt (rRxi associated body corporate 相联法人团体
j.?c~ F h associated company 相联公司；联属公司
p>g5WebBN associated corporation 相联法团
:"vW;$1
} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?F^$4: 公认会计师公会〔英国〕
- kGwbV} Association of Futures Exchange Brokers 香港期货经纪协会
bvxol\7 ; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7z_EX8^ association of underwriters 承保人组织
K~C6dy
assumption of control 接管
0:CIM assurance 担保；保险；转易；转易书
QgR3kc^7/ assurance of interest 权益的转易
K4G43P5q` at 19XX price 按一九ＸＸ年价格计算
<r@w`G at a discount 按赔价计算；按贴水价格计算；打折扣
]#7{ x at a premium 按溢价计算；按升水价格计算
XtJIaD|:3 at call 通知付款；按通知
t-gLh(-. at constant market price 按固定市价计算
D?Mj<|| at constant price 按固定价格计算
`/"rs@ at cost 按成本计算
fj7\MTy at current market price 按当时市价计算；按现时市价计算
Z7="on4 at current price 按当时价格计算；按现时价格计算
*N C9S,eSP at factor cost 按要素成本计算；按生产要素成本计算
! Qqi% at money-of-the-day price 按付款当日价格计算
>!U oS at or better 按指定或较佳价位〔买卖指令〕
f"{ |c@% at par 按面值计算；平价
Az`c ?
W% at sight 见票即付
b%-S'@ew at the close 按收市盘
S`\03(zDA at the opening 按开市盘
"CX@ a" attestation 见证；见证条款
[f1'Qb at-the-money option 平价期权
?xRx|_}e attorney 受权人；受托代表人
U 5iyvU=UG attornment 新拥有人承认书
7xhBdi[ dQ attributable profit 可归属利润
kL7n`o attributable share value 可归属股份价值
*%nV<}e^_= Auckland Stock Exchange 奥克兰证券交易所
6XFLWN-) auction 拍卖
&2P+9j > auctioneer 拍卖商
SyB2A\A audit 审计；核数
vGX}zzto Audit Commission 审计署
&P0jRT3e#Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s-Z< 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〕
oy _DYop audit review 帐目审查
UZV\ ]Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t Q@%3` audited account 审计帐目；经审计的帐目
Qvx[F:#Tk audited annual account 经审计的周年帐目
e2dg{n$6" audited balance sheet 经审计的资产负债表
Z)7|m auditor 核数师；核数主任；审计师
4ZX6 =-u^ auditor's certificate 核数师证明书；审计师证明书
sU= 7)*$ auditor's report 核数师报告；审计师报告
}Z,x F` Aussie bond 澳元债券
2}BQ=%E!' austerity budget 紧缩预算
Y6Mp[= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
it#,5#Y: Australia All Ordinaries Index 澳洲所有普通股票指数
)&") J}@ Australian Dollar [AUD] 澳元
Bw{enf$vR Australian Options Market 澳大利亚期权市场
JQ~[$OGH Australian Securities Commission 澳洲证券事务监察委员会
D^30R*gV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
TOx >Z Australian Stock Exchange 澳大利亚证券交易所
Po1/_# mu Austrian Schilling [ATS] 奥地利先令
"G[yV>pxv authentication 认证；鉴证
Q`B K
R]/ authority to purchase 委托购买证；委购书
v\3
\n3[u authorization 认可；核准；授权；授权书
LFskNF0X authorization by direction 指示授权
Dga;GYx authorization by instruction 指令授权
0^m`jD authorization by warrant 令状授权
KB$S B25m authorization of unit trust 单位信托的认可
;_oJGII?br authorized agent 指定代理人
J/(^Z?/~P! authorized capital 法定资本
2gM/".|{ authorized clerk 出市员
Sp]u5\ authorized dealer 认可交易商
LZI[5tA " authorized financial institution 认可财务机构
QUO '{;, authorized fund 认可基金
?heg_ ~P authorized fund house 获授权的基金公司；认可基金公司
O ,[9E authorized institution 认可机构
8JFvz(SK> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;ipT0*Y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>>b <)?3Rv authorized insurer 获授权保险人；获认可承保人
uf/4vz, authorized investment 特准投资项目
@d1YN]ede authorized person 获授权人
NW 4tQ;ad authorized representative 获授权代表
=MjkD)l authorized share capital 法定股本
"sU jJ| automated quotation system 自动报价系统
@9e}kiW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{bP
)Fon 自动交易系统〔香港期货交易所有限公司〕
=3dR- 3 automatic adjustment mechanism 自动调整机制
WdZ_^ automatic adjustment system 自动调整系统
?_t_rF(?6 Automatic Clearing House 自动票据交换所
I
R|[&} z automatic exchange rates accumulation system 自动化汇率累集系统
gjL+8Rk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Aryp!oW automatic teller machine [ATM] 自动柜员机
s`2q(` } autopay 自动转帐
%}}?Y`/W ) available assets 可用资产
I&wJK'GM` available fiscal reserve 现存财政储备
,.z?=]'en available profit 可用利润
)qua0'y]@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i ?:#lbw_ average 平均；平均数；海损
N#p%^GH average basic salary 平均基本薪金
AaLbJYuKd average consumer expenditure 平均消费开支；一般消费开支
QJF_ " average cost 平均成本
`>Ms7G9S~e average cost of land production 增辟土地平均成本
W
P9PX average daily turnover 平均每日成交额
'm TQ=1 average daily wage rate 平均每日工资率
Y3JID T^ average expenditure pattern 平均开支模式
?3y>K!D(A average growth rate 平均增长率
)8`i%2i= average net fixed assets 固定资产平均净值
Vtv~jJ{m average of relatives 相对价格平均数
qH4+i STnV average price 平均价格
UB,0c) average propensity to consume 平均消费倾向；一般消费倾向
OK(xG3T average propensity to save 平均储蓄倾向；一般储蓄倾向
&,tj.?NCn average rate 平均率
j;J`P H average revenue 平均收入；平均收益
INEE
37% average stock 平均库存；平均存货
NXMZTZpB7 average yearly rent 平均年租
.aQ8I1~ avoidance of double taxation 避免双重课税
[0!*<%BgK' avoidance of tax 避税
