A:
maXG:l| A share Ａ股；甲类股份
4iKgg[)7`= abatement of tax 减税；减扣免税额
ZuS0 DPS`L ABN AMRO Bank N.V. 荷兰银行
#6 +@M above-the-line expenditure 线上项目支出；经常预算支出
nv@8tdrc above-the-line receipt 线上项目收入；经常预算收入
~c %hWt ABSA Asia Limited 南非联合亚洲有限公司
kic/*v \6@ absolute change 绝对数值变更
YgUvOyaQXf absolute expenditure 实际开支
4`!Z$kt absolute guideline figure 绝对准则数字
Jo@|"cE= absolute interest 绝对权益
JV]^ zW absolute order of discharge 绝对破产解除令
OH">b6>\ absolute profit margin 绝对利润幅度
WJ4li@T7V absolute value 实值；绝对值
/f|X(docI absolutely vested interest 绝对既得权益
[ 3{W^WSOz absorbed cost 已吸收成本；已分摊成本
&(xH$htv1 absorption 吸收；分摊；合并
{
S3ZeN,kZ absorption rate 吸收率；摊配率；分摊率
$`)/0{qY- ACB Finance Limited 亚洲商业财务有限公司
vTlwRG=5 acceptable form of reciprocity 合理的互惠条件
L#+ q]j+ acceptable rate 适当利率；适当汇率
0tEYU:Qu acceptance agreement 承兑协议
J"=vE= acceptance for honour 参加承兑
^yyC
[Mz acceptor 承兑人；接受人；受票人
wtH?
[>S;) acceptor for honour 参加承兑人
t.`@{R$hoA accident insurance 意外保险
`bZ/haU}A Accident Insurance Association of Hong Kong 香港意外保险公会
kw"SwdP5 accident insurance scheme 意外保险计划
f"qg a/ accident year basis 意外年度基准
6WU(% accommodation 通融；贷款
SVO 3821 accommodation bill 通融票据；空头票据
:=wT vz accommodation party 汇票代发人
}j*KcB_ account balance 帐户余额；帐户结余
N6 ( account book 帐簿
h-Fn ? account collected in advance 预收款项
>(?9? account current book 往来帐簿
p; tVn{u account of after-acquired property 事后取得的财产报告
`kZ @Zmj# account of defaulter 拖欠帐目
3td)'} account payable 应付帐款
]dI2y=[!C account payee only [A/C payee only] 只可转帐；存入收款人帐户
} ^/9G17 account receivable 应收帐款
c@ /(B:@ account receivable report 应收帐款报表
ni<A3OB account statement 结单；帐单；会计财务报表
E}40oID account title 帐户名称；会计科目
;9#Z@]p accountant's report 会计师报告
ev#;t@^ Accountant's Report Rules 会计师报告规则
@+ BrgZv` accounting and auditing procedure 会计与审计程序；会计与核数程序
-3;*K4z$/ Accounting Arrangements 《会计安排》
V- Cv,8 accounting basis 会计基础
d*~ ICir7 accounting by Official Receiver 破产管理署署长呈交的帐目
G-?d3 n
Accounting Circular 《会计通告》
YRh B RE accounting class 会计类别
Y6Lf@}2(i accounting date 记帐日期；会计结算日期
(fCXxy Zrr accounting for money 款项核算
+(C6#R<LI Accounting Officer 会计主任
B, TB3
{ accounting period 会计报告期；会计期
WXmn1^"kK} accounting policy 会计政策；会计方针
p' + accounting practice 会计惯例
ds?v' | accounting principle 会计准则
lJE93rXU accounting record 会计记录
{a4z2"\A accounting report 会计报告
)0Me?BRp Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X!m9lV< Accounting Society of China 中国会计学会
20Z8HwQi accounting statement 会计报表
b#K:_ac5 accounting system 会计制度；会计系统
O'W0q;rT accounting transaction 会计事项；帐务交易
Y@b.sMg{ accounting treatment 会计处理
l)!n/x_ ! accounting year 会计年度
8erS t!oM accretion 增值；添加
!!`!|w accrual 应计项目；应累算数目
't6V:X accrual basis 应计制；权责发生制
l&?}hq^'Dn accrual basis accounting 应计制会计；权责发生制会计
[$ejp>'Ud accrue 应累算；应计
|b|&XB_<]Z accrued benefit 应累算利益
) *,5"CO accrued charges 应计费用
wYQ&C{D% accrued cumulative preference share dividend 应累算的累积优先股股息
tb$LriN accrued expenses 应累算费用
br d mz} accrued interest payable 应付利息；应计未付利息
+=.W<b accrued interest receivable 应收利息；应计未收利息
Kwg4sr5"D accrued right 累算权益
n(L\||#+ accruing profit 应累算的利润
, =|ZB4HA accumulated fiscal reserve 累积财政储备
+ j W1V}h accumulated profit 累积利润；滚存溢利
w0C~*fn3l accumulated reserve 累积储备
1;mW,l'` accumulation of surplus income 累积收益盈余
72oF ,42y acquired assets 既得资产
/ig:9R acquisition 收购；购置；取得
Um: Hr jw acquisition cost 购置成本
/k<WNZM acquisition expenses 购置费用
C\di 7 z: acquisition of 100% interest 收购全部股权
!kE-_dY6) acquisition of control 取得控制权
AKRTBjG"
acquisition of fixed assets 购置固定资产
e(I =^#u6 acquisition of shell “买壳”
hrhb!0 acquisition price 收购价
US%^#D q act of God 天灾
DXa- rk8 acting partner 执事合伙人
9Iz%ht active market 买卖活跃的市场；交投畅旺的市场；旺市
hb^7oq"a active partner 积极参与的合伙人
t| 'N+-T3 active trading 交投活跃
w*|7!iM actual circulation 实际流通
{WPobP" actual cost 实际成本
v0YG,)_ actual expenditure 实际开支；实际支出
R8T] 2?Q1 actual income 实际入息；实际收入；实际收益
'*k'i;2/1 actual market 现货市场
!X<~-G2)l actual price 现货价；实际价格
mGGsB5#w> actual profit 实际利润
T9u <p=p actual quotation 实盘；实际价位；实际报价
QNxl/y\l0 actual year basis 按实际年度计算
7?kIV P1r actuals 实货
;Hj~n+ actuarial investigation 精算调查
Vgyew9>E actuarial principle 精算原则
6p?JAT5 actuarial report 精算师报告
\@1=stK:F Actuarial Society of Hong Kong 香港精算学会
Ie4 hhW actuarial valuation 精算师估值
HjGyj/78w actuary 精算师
TW9WMId ad referendum agreement 暂定协议；有待覆核的协定
'I /aboDB ad valorem duty 从价税；按值征税
st k9Ah ad valorem duty system 从价税制
]s GHG^I6 ad valorem fee 从价费
K%X^n>O7C ad valorem tariff 从价关税
D*YM[sN` additional allowance 额外免税额
aN $}? additional amount for unexpired risk 未过期风险的额外款额
YI.w-K\ additional assessable profit 补加应评税利润
i7utKj*57 additional assessment 补加评税
d R]Q$CJ additional commitment 额外承担
o`q_wd y? additional commitment vote 额外承担拨款
_d J{j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<1.A=_
M additional dependent parent allowance 供养父母额外免税额
ul ER1\W additional provision 额外拨款
"eWYv3z~- additional stamp duty 附加印花税
nE^Qy=iE additional tax 补加税罚款；补加税款
,ML[Wr'2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
I~9hx*!%% adjudged bankrupt 被裁定破产
GR"Ea s.$ adjudicated bankrupt 裁定破产人
Sf,R ^9#| adjudication fee 裁定费；评定印花税额手续费；评估契据费
Eyh51IB. adjudication of bankruptcy 裁定破产；宣告破产
`UQf2o0%3w adjudication of insolvency 裁定无力偿还债务
p mFk 50` adjusted actual 经调整的实数；调整后的实数
+ke1Cn'[ adjusted current assets 经调整的流动资产；调整后的流动资产
4|`Bq}sjZf adjusted figure 经调整的数字；调整后的数额
W!"}E%zx adjusted liabilities 经调整的负债；调整后的负债
H_ez'yy adjusted loss 经调整的亏损；调整后的亏损
,+
#6Y_ 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
}A:<%N adjusted profit 经调整的利润；调整后的利润
m~D &gGFt adjusted surplus 经调整的盈余额；调整后的盈余额
nY t/U\n! adjusted value 经调整的价值；调整后的价值
Iy.rqc/86 adjustment 调整；修订；理算〔保险〕
-p E(_ adjustment centre 调剂中心
pOrWg@<\L adjustment lag 调整过程的时间差距；调整时差
YNBHBK4; adjustment mechanism 调整机制
,s_T pq adjustment of loss 亏损调整
E gDQ+(
- adjustment process 调整过程；调整程序
H=\!2XS adjustment range 调整幅度
)5.C]4jol administered exchange rate 受管制汇率
W{ rt8^1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&%_& 8DkG administration expenses 行政费用
@j4 U^"_QB administration fee 手续费；行政费
T1r3=Y4 administration in bankruptcy 破产管理
jh.@ - administration order 遗产管理令
`r_m+] administrator 管理人；遗产管理人
k~|-gf FP administrator of the estate 遗产管理人
D Kw*~0 admission of debt 债项承认书
(} 5S admission of proof 接纳债权证明
h#hxOVl%x advance 放贷款项；垫付款项；预支款项；预付款项
2*w:tT8+X advance account 暂支帐目；预付款帐户
]l(wg] advance compensation 预付补偿金
5&e<#" advance from shareholder 股东垫款
&k1T08C* advance pending reimbursement 预支以待日后付还
>"@ ?ir advanced economy 先进经济体系
?*oKX advancement 预付；预付财产
e[ Jem5C advances warrant 垫款令
8l"O(B'#Z advancing 贷出
C( id=F adverse balance 逆差
XJ0oS32_wK adverse exchange 逆汇
CY&
hIh~S@ advertisement addressed to shareholders 在报章刊登的致股东通告
]D!k& j~P advice for collection 托收通知书
'vbc#_; advice of drawing 提款通知书；汇票通知书
D r~=o% advice of payment 付款通知
/^ " 83?_ Advisory Committee [Securities and Futures Commission]
R i 'L 谘询委员会〔证券及期货事务监察委员会〕
$DP&a1'g Advisory Committee on Diversification 经济多元化谘询委员会
Na\WZSu'" affidavit 誓章；遗产申报誓章
q,3;m[c A affidavit of no receipt 述明无收款的誓章
xwH?0/ affiliate 联号；联营公司；附属公司
$7'g Rb4 affiliated company 附属公司；联号；联营公司
,\aUq|~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!gmH$1w affordability 负担能力
&l?+3$q African Development Bank [AfDB] 非洲开发银行
B<~U3b after-acquired property 事后取得的财产
>2?aZ`r+ after-hours dealing 市后交易
ZK'-U,Y.H7 after-tax profit 税后盈利；税后利润；税后溢利
0iZGPe~ agency agreement 代理协议
P N*JR agency expenses 代理机构的开支
}BmS )J q agency fee 代理费
q,2]5 ' Agency Law 《代理法》
t
nS+5F agent 代理人；承销人
)*5G">) )p agent of company 公司代理人
34QfgMy H agent's fee 代理人费；经纪费
P(>(K{v aggregate 总计；总数；总体数字
D5an\gE aggregate amount 总款额；总额
X{g% kf,D= aggregate assets and liabilities 总体资产与负债
9 F^;! aggregate at constant price 按固定价格计算的总体数字
b`_w ])Y@ aggregate demand 总需求
&VBd~4|p aggregate gross position 总持仓量
5`<eKwls aggregate limit 总限额
"|m|E/Z-9 aggregate of salaries tax 合计薪俸税
Z Cg`z aggregate performance 总体表现；总体业绩
$oLU; q% aggregate supply 总体供应
%ObD2)s6:^ aggregate surplus 总盈余
3[XQR8o aggregate total 整体总额
[Lp ,Hqi5 aggregate value 总值；合计价值
e2C<PGUUB aggregated basis 合计基准
Ft@Wyo`^ aggregated net chargeable income 合计应课税入息实额
#2tCV't aggregation 合并计算；合计；总和
i\H+X aggregation of incomes of husband and wife 夫妇入息合并计算
XTDE53Js& aggregation of property 财产的总和
;p ]y)3 agio 差价；贴水
w&BGJYI Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
n tP|\ E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
- ~4+w 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
w^1Fi 8+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3qQUpm+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
= zl= SLe Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{$M;H+Foh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)n=ARDd^e agreement for a settlement 授产协议
V5D`eX9 agreement for assignment 转让协议
rQP"Y[ agreement for sale 售卖协议；买卖协议
@:x"] !1 agreement for sale and purchase 买卖协议
M 3zDtN agreement for the payment of interest 支付利息协议
|8)Xc=Hz agreement for the repayment of money 还款协议
t!_x(u agreement of reinsurance 再保险协议
Be}$I_95\P Agricultural Bank of China 中国农业银行
o/,NG U air passenger departure tax 飞机乘客离境税
> 4oY 3wk8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1 zktU.SZ airport tax 机场税
{ ?{U,& alcohol duty 酒精税
-n*;W9 alienation 让与；让渡；转让
c0 WFlj9b alimony 生活费；赡养费
@1R8 -aa-r All Ordinaries Index [AOI] 所有普通股指数
w.N,)]h all risks 全险；综合险
}xlKonk All Sales Record for Stock Market 《股票市场成交报告》
T[Pa/j{ Allied Capital Resources Limited 新联财务有限公司
s{/qS3= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:o"8MZp allocation letter 拨款信件
ZB5?!.ND allocation of fund 分配款项；预留款项
MF[z -7 allocation of profit 利润分配；溢利分配
j K8'T_Pah allocation warrant 拨款令
V8O.3fo`[` allotment 分配；配股
Vj;
vo`T allotment notice 股份配售通知；配股通知
Ih1|LR/c allotment of shares 股份分配
*T4<& allowable 可获宽免；免税的
XtBMp=7Oa allowable business loss 可扣除的营业亏损
y7<&vIEC allowable expenses 可扣税的支出
Napf"Av allowance 免税额；津贴；备抵；准备金
\%,&~4
! allowance for debts 债项的免税额
5eX59:vtl allowance for depreciation by wear and tear 耗损折旧免税额
fn9#>~vrD allowance for funeral expenses 殡殓费的免税额
s%;<O:x8o allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:G)<}j"sM allowance for repairs and outgoings 修葺及支出方面的免税额
&B!%fd .' allowance to debtor 给债务人的津贴
w5]l1}rl alteration of capital 资本更改
:k46S<R E alternate trustee 候补受托人
S:Tm23pe amalgamation 合并
' eO/PnYW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wUi(3g|A ambit of charges 征税范围；收费范围
sa1mC amended valuation 经修订的估值
v@G4G*x\ American Commodities Exchange 美国商品交易所
jnoL2JR[=- American Express Bank Limited 美国运通银行
30FykNh American Stock Exchange 美国证券交易所
0z qj 0
amortization 摊销
&WZP2Q| amount due from banks 存放银行同业的款项
^ua12f amount due from banks abroad 存放海外银行同业的款项
+zWrLf_Rc amount due from holding companies 控股公司欠款
@XOi62( amount due from local banks 存放本港银行同业的款项
w 7tC|^#G amount due to banks 银行同业的存款
|Vx~fK S\ amount due to banks abroad 海外银行同业的存款
-O&"| amount due to holding companies 控股公司存款
Z{{ t^+XG amount due to local banks 本港银行同业的存款
`HUf v@5 amount due to outport banks 外埠银行同业的存款
]
mj
v;C amount for note issue 发行纸币的款额
)u@t.)ChAV amount of bond 担保契据的款额
b "8FlZ$ amount of consideration 代价款额
}sMW3'V amount of contribution 供款数额
i#,1 i VSG amount of indebtedness 负债款额
Q2C)tVK+ amount of principal of the loan 贷款本金额
!Y;<:zx5 amount of rates chargeable 应征差饷数额
"+iAd.qd amount of share capital 股本额
>,h1 N$A+ amount of sums assured 承保款额
s?O&ZB2GM[ amount of variation 变动幅度
b?kPN:U#N/ amount of vote 拨款数额
CKTrZxR" amount payable 应付款额
qmmv7== amount receivable 应收款额
Q?;C4n4]l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qtSs)n analysis 分析
9y"TDo ancillary risk 附属风险
p
q-!WQ annual account 周年帐目；周年帐目报表；年度决算；年结
lSc, AOXp annual accounting date 年结日期
w)S; J,Hv annual allowance 每年免税额；年积金；年度津贴；年津
/BzA(Ic/ annual balance 年度余额
(Cj,\r annual disposable income 每年可动用收入
k]I*:'178 annual estimates 周年预算
sT<{ SmBF annual fee 年费
E _[ONm=, annual general meeting 周年大会
8wi A annual growth rate 年增率；每年增长率
fkW ( Dt, annual long-term supplement 长期个案每年补助金
o`%I{?UCDJ annual pensionable emolument 可供计算退休金的年薪
MM_py!=>7 annual report 年报
*d
l"wH& Annual Report on the Consumer Price Index 《消费物价指数年报》
X} apxSd" annual return 周年报表；周年申报表；每年报税表格
$e /*/. Annual Return Rules 《周年报表规则》
/{N)) annual review of consumer prices 每年消费物价回顾
MOV =n 75 annual roll-forward basis 逐年延展方式
>.Q0 Tx!P annual salary 年薪
?~qC,N [ annual statement 年度报表；年度决算表
[:i s ZG* 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
R^9"N?Q7;` annuitant 年金受益人
k.Zll,s annuity 年金
?"@ET9 annuity contract 年金合约
md6*c./Z annuity on human life 人寿年金
3%NE/lw1 antecedent debt 先前的债项
K<,Y^ 3]6? ante-dated cheque 倒填日期支票
w2 )/mSnu anticipated expenditure 预期开支
5X ;?I/9 anticipated net profit 预期纯利
}W
"(c YN_ anticipated revenue 预期收入
h}6b&m anti-inflation measure 反通货膨胀措施
y@9Y,ZR* anti-inflationary stance 反通货膨胀立场
;a{r Wz1Wm apparent deficit 表面赤字
,cQ)c Y[ apparent financial solvency 表面偿债能力
d]k=' apparent partner 表面合伙人
zXgkcq) application for personal assessment 个人入息课税申请书
#D:Rhqj K application of fund 资金应用
Xr2J:1pgg application to release as liquidator and to destruct the books of accounts and documents
4GTrI@}3 申请免除清盘人职务及毁灭帐簿与文件
u '@ Ely appointed actuary 委任精算师
#5d8?n appointed auditor 委任核数师；委任审计师
5}SXYA} appointed trustee 委任的受托人
Orc>.~+f%A appointer 委任人
h ]C2 8=N apportioned pro rata 按比例分摊
7Jc<.Z"/Gd apportionment 分配；分摊
W}k[slqZA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~\bHfiIDy apportionment formula 分摊方程式
Fhi5LhWe+. apportionment of estate duty 遗产税的分摊
` Y\Q Uj appraisal 估价；评估
1OPfRDn.bk appreciable growth 可观增长
N K "%DU< appreciable impact 显着影响
[Ye5Y? appreciable increase 可观增长
~D!ESe*= appreciation 增值；升值
8Xk Ik7 appreciation against other currencies 相对其他货币升值
Qy%x L9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*08+\ed"# appreciation tax 增值税
_&mc8ftT appropriation 拨款；拨用；拨付
! ZA}b [ appropriation account 拨款帐目
hE5G!@1F Appropriation Bill 拨款法案
3d U#Ueu appropriation-in-aid system 补助拨款办法
N('3oy#8 approved assets 核准资产
0sabh`iQ^ approved basket stock 认可一篮子证券
c V(H<"I approved budget 核准预算
]84YvpfW approved charitable donation 认可慈善捐款
7`+UB>8 approved charitable institution 认可慈善机构
wKrdcWI,Z approved currency 核准货币；认可货币
/p [y1 approved estimates 核准预算
7?]!Ecr" approved estimates of expenditure 核准开支预算
)Jz !U t approved overseas insurer 核准海外保险人
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WfTg approved overseas trust company 核准海外信托公司
o(nHB
g approved pooled investment fund 核准汇集投资基金
`L">"V`$Bj approved provident fund scheme 认可公积金计划
/]l f>\x1 approved provision 核准拨款
s|p(KWo2U approved redeemable share 核准可赎回股份
Wlxk approved regional stock 认可地区性证券
5YLho2h38! approved retirement scheme 认可退休金计划
5z[6rT=a approved subordinated loan 核准附属贷款
7\ ZL arbitrage 套戥；套汇；套利
.n=xbx:= arbitrageur 套戥者；套汇者
~{Ua92zV9 arbitrary amount 临时款项
hf[ IEK arrangement 措施；安排；协定
" # J}A0 arrears 欠款
^1vq{/ X arrears of pay 欠付薪酬
L`JY 4JM" arrears of revenue 逾期未收税款；逾期未收的帐项
;lk f+,; articles of association 组织章程；组织细则；组织章程细则
6%z`)d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
rOhA*_ EG ascertainment of profit 确定利润
95% :AQLV "Asia Clear" “亚洲结算系统”
3V!W@[ }: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@hBx, `H^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\ /sF:~= Asian Development Fund [ADF] 亚洲发展基金
t>-XT|lV Asian dollar bond 亚洲美元债券
5\5~L Asian dollar market 亚洲美元市场
o+R. u} | Asian dollar rate 亚洲美元利率
1dXh\r_n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.>a$g7Rj Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V? o&])?[ asked price 沽盘；喊价；索价；卖方报价
`oan,wq+ assessable income 应评税入息
f 3\w99\o assessable loss 应评税亏损
ar=hx+ assessable profit 应评税利润
5M]6'X6I assessable value 应评税值
8*"rZh}' assessed profit 估定利润
r$Kh3EEF`E assessed value 经评估价值
r ufRaar assessment 评税；评定；估价；评税单
8Q +TE; assessment number 评税编号；估价编号
2GU hV*TN assessment of additional tax 补加税评税
(2 mS v assessment of performance 业绩评估；实绩评价
~mW>_[RT; Assessor 评税主任
CVi<~7Am\ asset price bubbles 资产价格泡沫
79y'Ja+`j asset-backed securities 具资产保证的证券
I *1# assets accretion 资产增值
wN$uX#W| assets and liabilities 资产与负债
Yr Preuh assets betterment statement 资产递增表；资产改进表
R2 'C s assets lending 实物放款；有抵押贷款
g9! d pP assets of the company passing on the death 死者去世时转移的公司资产
%9cqJ]S assets pledged as security for liabilities 用作负债抵押的资产
r] xd hR5 assets portfolio 资产投资组合
s' _$j$1 assets price 资产价格
"F04c|oR<X assets quality 资产质素
s-y'<(ll assets realization 资产变现
z, :+Oc assets refinancing arrangement 资产再集资安排
$d5&~I assets securitization 资产证券化
]q@rGD85K assets situated outside Hong Kong 在香港以外地方的资产
7?)m(CFy assets stripping 削减资产；拆卖资产
H74NU_ assets value 资产值
N 7%=K9 assignee 承让人
d8 3+6d assignment 转让；转让书；转让契
_dz:\v assignment of interest 权益转让
_zAc 5rS assignment of letters patent and trade mark 专利证书及商标转让
Uia)5z z8 assignment of property 物业转让；物业转让书
t^dakL assignment right 转让权
&fh .w]\ assignor 转让人
K1CMLX]m associate 有联系的人；有关连人士；相联者；合伙人；联系人
sz){u OI Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
q |m#IVc associate member 附属会员
)GQ D*b associated body corporate 相联法人团体
ntd
":BKi associated company 相联公司；联属公司
Nj"_sA
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ZzSJm+&' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
`1DU b7< 公认会计师公会〔英国〕
c| 8KT Association of Futures Exchange Brokers 香港期货经纪协会
P1vF{ e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k B$lkl\C association of underwriters 承保人组织
*NKC \aV`0 assumption of control 接管
Y> c5:F; assurance 担保；保险；转易；转易书
.f [\G*
assurance of interest 权益的转易
h?M'7Lti at 19XX price 按一九ＸＸ年价格计算
:z}~U3,JE at a discount 按赔价计算；按贴水价格计算；打折扣
K .c6Rg at a premium 按溢价计算；按升水价格计算
Fvcq^uZ at call 通知付款；按通知
>V77X+! at constant market price 按固定市价计算
~6pCOS} at constant price 按固定价格计算
&ij^FAM at cost 按成本计算
h= m I{w* at current market price 按当时市价计算；按现时市价计算
GZ-n!
^ at current price 按当时价格计算；按现时价格计算
aa'0EU: at factor cost 按要素成本计算；按生产要素成本计算
:X]lXock0 at money-of-the-day price 按付款当日价格计算
9. ]Cy8 at or better 按指定或较佳价位〔买卖指令〕
ZnxOa at par 按面值计算；平价
|O #w dnYW at sight 见票即付
!)=#p9 at the close 按收市盘
,DW0A// at the opening 按开市盘
Ji)a%j1V9 attestation 见证；见证条款
C gaB) `. at-the-money option 平价期权
6-Vl# Lyb attorney 受权人；受托代表人
w96j,rEC attornment 新拥有人承认书
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a.0HDA attributable profit 可归属利润
%u<&^8EL+# attributable share value 可归属股份价值
A X^3uRQJ Auckland Stock Exchange 奥克兰证券交易所
xf{C 'uF/ auction 拍卖
'R-JQ E -] auctioneer 拍卖商
#m[w=Pu} audit 审计；核数
? Ix'2v Audit Commission 审计署
(>kBmK1Aj Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'3 Y0D1`v 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〕
@/Wty@PU audit review 帐目审查
r[ i~4N= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ph5xW<VNP audited account 审计帐目；经审计的帐目
B_6v'=7] audited annual account 经审计的周年帐目
v f/$`IJ audited balance sheet 经审计的资产负债表
s}p GJ&C auditor 核数师；核数主任；审计师
tle K (^ auditor's certificate 核数师证明书；审计师证明书
N:sEC GS, auditor's report 核数师报告；审计师报告
G$cq Aussie bond 澳元债券
(D + {0 / austerity budget 紧缩预算
E2ayK> , Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
KX=:)%+ Australia All Ordinaries Index 澳洲所有普通股票指数
A,A-5l<h]? Australian Dollar [AUD] 澳元
EIVQu~,H Australian Options Market 澳大利亚期权市场
Q?I"J $]&L Australian Securities Commission 澳洲证券事务监察委员会
ADJ5Z D<Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
dk,
I?c & Australian Stock Exchange 澳大利亚证券交易所
:9O0?6:B| Austrian Schilling [ATS] 奥地利先令
Cq~ah authentication 认证；鉴证
=QO1FO authority to purchase 委托购买证；委购书
2*UE&Gp authorization 认可；核准；授权；授权书
fQ?n( authorization by direction 指示授权
8u~\]1 ( authorization by instruction 指令授权
IU;pkgBj0Y authorization by warrant 令状授权
vY TPZ@RL authorization of unit trust 单位信托的认可
t=@Jw authorized agent 指定代理人
Z-;uzx authorized capital 法定资本
n?ZH2dI \0 authorized clerk 出市员
f T+n-B authorized dealer 认可交易商
Wy0a2Ve authorized financial institution 认可财务机构
1V?Sj authorized fund 认可基金
6D iA2'{f authorized fund house 获授权的基金公司；认可基金公司
D2wgSrY authorized institution 认可机构
`'tw5} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
D;# Yn M3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
bQnwi?2 authorized insurer 获授权保险人；获认可承保人
t h>yi)m authorized investment 特准投资项目
;V}FbWz^v6 authorized person 获授权人
IbNTdg]/F` authorized representative 获授权代表
,:Ix s^- authorized share capital 法定股本
Cg%I)nz automated quotation system 自动报价系统
;@ ! d!& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/Vj byRwV 自动交易系统〔香港期货交易所有限公司〕
)Q pP1[ automatic adjustment mechanism 自动调整机制
:Y)kKq d automatic adjustment system 自动调整系统
PezW c18 Automatic Clearing House 自动票据交换所
c 6}xnH automatic exchange rates accumulation system 自动化汇率累集系统
"T= 3mv%S Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|@n{tog+- automatic teller machine [ATM] 自动柜员机
[HZCnO|N autopay 自动转帐
:Pp;{=J available assets 可用资产
j~0ZE
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J\8l%4q3 available profit 可用利润
s }R:q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Up2\X#6 average 平均；平均数；海损
\gW\Sa ^ average basic salary 平均基本薪金
/;(%X d&: average consumer expenditure 平均消费开支；一般消费开支
zR/p}Wu|! average cost 平均成本
MZ+IorZl average cost of land production 增辟土地平均成本
'[d dE!ta average daily turnover 平均每日成交额
t>=y7n&q average daily wage rate 平均每日工资率
1V9X(uP average expenditure pattern 平均开支模式
2b&;Y /z average growth rate 平均增长率
(NW N & average net fixed assets 固定资产平均净值
e4_aKuA average of relatives 相对价格平均数
W3-Rs&se average price 平均价格
&oEq& average propensity to consume 平均消费倾向；一般消费倾向
i:Ct6[ average propensity to save 平均储蓄倾向；一般储蓄倾向
qt&"cw average rate 平均率
JSZ j0_ B average revenue 平均收入；平均收益
5FR#_}k]_F average stock 平均库存；平均存货
\?ws0Ax average yearly rent 平均年租
d/99!+r avoidance of double taxation 避免双重课税
;[\2/$- avoidance of tax 避税
