A:
gm-I)z!tz A share Ａ股；甲类股份
d"1DE abatement of tax 减税；减扣免税额
+0,{gDd+
ABN AMRO Bank N.V. 荷兰银行
u]B15mT? above-the-line expenditure 线上项目支出；经常预算支出
=*AAXNs@3 above-the-line receipt 线上项目收入；经常预算收入
y}fF<qih'> ABSA Asia Limited 南非联合亚洲有限公司
yN0!uzdW* absolute change 绝对数值变更
AX Y.8 0+ absolute expenditure 实际开支
T4O H,^J absolute guideline figure 绝对准则数字
c\n&Z'vK absolute interest 绝对权益
V>{G$(v$ absolute order of discharge 绝对破产解除令
jAa{;p"j U absolute profit margin 绝对利润幅度
$/*6tsR absolute value 实值；绝对值
Y\.d s%G absolutely vested interest 绝对既得权益
_e
]jz2j absorbed cost 已吸收成本；已分摊成本
`sS\8~A absorption 吸收；分摊；合并
Q Eh_2 absorption rate 吸收率；摊配率；分摊率
Y4\BHFq ACB Finance Limited 亚洲商业财务有限公司
W;Rx(o> acceptable form of reciprocity 合理的互惠条件
=5UT'3p> acceptable rate 适当利率；适当汇率
LIo3a38n?y acceptance agreement 承兑协议
hdw-ge m{? acceptance for honour 参加承兑
+B
4&$z acceptor 承兑人；接受人；受票人
$#cZJ@ ;] acceptor for honour 参加承兑人
YpAJ7 E|7 accident insurance 意外保险
"k8Yc<`u Accident Insurance Association of Hong Kong 香港意外保险公会
b.`<T "y accident insurance scheme 意外保险计划
;{n@hM*O accident year basis 意外年度基准
JQ>GKu~ accommodation 通融；贷款
NV|[.g=lg accommodation bill 通融票据；空头票据
GAZTCkB " accommodation party 汇票代发人
[ 3yzVcr~4 account balance 帐户余额；帐户结余
P Y4RwN account book 帐簿
ad\?@>[ I account collected in advance 预收款项
2 kOFyD
account current book 往来帐簿
^V
DJGBk account of after-acquired property 事后取得的财产报告
n~1'M /wh account of defaulter 拖欠帐目
LDj'L~H account payable 应付帐款
.`iG} j)\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
ElAho3 W account receivable 应收帐款
I ^M %+\ account receivable report 应收帐款报表
-/#VD&MJO= account statement 结单；帐单；会计财务报表
SW AggW) account title 帐户名称；会计科目
; bB z< accountant's report 会计师报告
5 /v,| Accountant's Report Rules 会计师报告规则
-+'fn$ accounting and auditing procedure 会计与审计程序；会计与核数程序
Y L )epi^ Accounting Arrangements 《会计安排》
F-\Swbx+ accounting basis 会计基础
AoaRlk-# accounting by Official Receiver 破产管理署署长呈交的帐目
E&\dr; {7 Accounting Circular 《会计通告》
0{ZYYB&"~J accounting class 会计类别
BFU6?\r accounting date 记帐日期；会计结算日期
6@7K\${ accounting for money 款项核算
hi{#HX a Accounting Officer 会计主任
c) d*[OI8 accounting period 会计报告期；会计期
.4M8 accounting policy 会计政策；会计方针
)HrFWI'Y accounting practice 会计惯例
Ub0hISA accounting principle 会计准则
!)jw o=l}J accounting record 会计记录
W+A-<R h\ accounting report 会计报告
61Z#;2] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(M1HNIM;( Accounting Society of China 中国会计学会
4%8}vCs accounting statement 会计报表
p.r \ | accounting system 会计制度；会计系统
Zz" b&`K accounting transaction 会计事项；帐务交易
uHBEpqC % accounting treatment 会计处理
Z P@or2No% accounting year 会计年度
Q 9(J$_: accretion 增值；添加
*]ROUk@K= accrual 应计项目；应累算数目
bv.DW,l%' accrual basis 应计制；权责发生制
QT1(= wK3 accrual basis accounting 应计制会计；权责发生制会计
ugtzF accrue 应累算；应计
1v)X]nW accrued benefit 应累算利益
!]%M accrued charges 应计费用
a@|/D\C accrued cumulative preference share dividend 应累算的累积优先股股息
R^ }}-Dv r accrued expenses 应累算费用
G}o?lo\#h accrued interest payable 应付利息；应计未付利息
i+/:^ tc; accrued interest receivable 应收利息；应计未收利息
)Ir_:lk accrued right 累算权益
H-?wEMi)*u accruing profit 应累算的利润
h'i8o>7 accumulated fiscal reserve 累积财政储备
9;Z 2.P"w accumulated profit 累积利润；滚存溢利
63s<U/N accumulated reserve 累积储备
"4VC:" $ f accumulation of surplus income 累积收益盈余
' bH',X8gF acquired assets 既得资产
M*DF tp< acquisition 收购；购置；取得
x=+R0ny acquisition cost 购置成本
a,o>E4#c acquisition expenses 购置费用
_xg4;W6M= acquisition of 100% interest 收购全部股权
}pE8G#O& acquisition of control 取得控制权
@S/PB[%S acquisition of fixed assets 购置固定资产
q|E0Y acquisition of shell “买壳”
[x {S ,?6 acquisition price 收购价
] gN]Cw\L act of God 天灾
Z_ G b9 acting partner 执事合伙人
Xx;RH9 YYz active market 买卖活跃的市场；交投畅旺的市场；旺市
x.V6C0|6" active partner 积极参与的合伙人
Cd4a7<- active trading 交投活跃
T Y|5O!
< actual circulation 实际流通
fI{ZElPp actual cost 实际成本
u9WQ0. actual expenditure 实际开支；实际支出
nI1DLVt actual income 实际入息；实际收入；实际收益
_3 q% actual market 现货市场
4$~]t:n actual price 现货价；实际价格
Zk#^H*jg x actual profit 实际利润
-Jo8jE~>V actual quotation 实盘；实际价位；实际报价
-IB f;"8f actual year basis 按实际年度计算
Sm(QgZO[4 actuals 实货
_$<Q$P6y actuarial investigation 精算调查
M`W%nvE DE actuarial principle 精算原则
(S :+# v actuarial report 精算师报告
t raJub Actuarial Society of Hong Kong 香港精算学会
oo{5 : actuarial valuation 精算师估值
{x{/{{wzv actuary 精算师
"J0,SFu : ad referendum agreement 暂定协议；有待覆核的协定
; Q-f6)+& ad valorem duty 从价税；按值征税
8\-Q(9q( ad valorem duty system 从价税制
IAr ad valorem fee 从价费
HaP0;9q ad valorem tariff 从价关税
{HV$hU+_)Q additional allowance 额外免税额
SZOcFmC? additional amount for unexpired risk 未过期风险的额外款额
P!?Je/ Tz] additional assessable profit 补加应评税利润
8 S&K f>D additional assessment 补加评税
q!i Mc additional commitment 额外承担
L lP additional commitment vote 额外承担拨款
],*^wQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>*xa\v e additional dependent parent allowance 供养父母额外免税额
j1!P:( additional provision 额外拨款
b 8V]/ additional stamp duty 附加印花税
2.I '`A additional tax 补加税罚款；补加税款
\V@Hf"=j Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
` [ E zU+ adjudged bankrupt 被裁定破产
4(aDi;x "w adjudicated bankrupt 裁定破产人
7m;2M]BRi adjudication fee 裁定费；评定印花税额手续费；评估契据费
4X2XS K4 adjudication of bankruptcy 裁定破产；宣告破产
SnK j:|bV adjudication of insolvency 裁定无力偿还债务
{(}Mu R adjusted actual 经调整的实数；调整后的实数
>wK ^ W{ adjusted current assets 经调整的流动资产；调整后的流动资产
r7tN(2;5 adjusted figure 经调整的数字；调整后的数额
={9G.%W adjusted liabilities 经调整的负债；调整后的负债
[\o+I:,}wi adjusted loss 经调整的亏损；调整后的亏损
1v TncU! 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
WZk\mSNV adjusted profit 经调整的利润；调整后的利润
q% Eze adjusted surplus 经调整的盈余额；调整后的盈余额
|Rr^K5hmD adjusted value 经调整的价值；调整后的价值
&a?&G'? adjustment 调整；修订；理算〔保险〕
&"dT/5 }6 adjustment centre 调剂中心
KKm0@Y adjustment lag 调整过程的时间差距；调整时差
CroI,=a&, adjustment mechanism 调整机制
gf]biE"k adjustment of loss 亏损调整
({3hX"C@Q adjustment process 调整过程；调整程序
"7R"(.~> adjustment range 调整幅度
5YJn< XEc administered exchange rate 受管制汇率
1y5]+GU'` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t#+X*'/ administration expenses 行政费用
Jji~MiMn administration fee 手续费；行政费
dhe?7r ]u administration in bankruptcy 破产管理
9wP_dJvb administration order 遗产管理令
$!c)%qDq administrator 管理人；遗产管理人
%Z-^Bu8;y administrator of the estate 遗产管理人
i2{xW`AcUh admission of debt 债项承认书
fP`g#t)4Tu admission of proof 接纳债权证明
/^~3Ib8Fw+ advance 放贷款项；垫付款项；预支款项；预付款项
lAsDdxB` advance account 暂支帐目；预付款帐户
rs0 1@ advance compensation 预付补偿金
, 63hO .4M advance from shareholder 股东垫款
t&U PU&tY advance pending reimbursement 预支以待日后付还
/# Y)nyE
advanced economy 先进经济体系
M.K-)r, advancement 预付；预付财产
73/kyu-0% advances warrant 垫款令
Q) \7(n advancing 贷出
EG5'kYw2 adverse balance 逆差
$'3`$
adverse exchange 逆汇
+zxj-di M advertisement addressed to shareholders 在报章刊登的致股东通告
u,0N[.&N advice for collection 托收通知书
2 Mc/ah advice of drawing 提款通知书；汇票通知书
Sf>R7.lpP advice of payment 付款通知
?PNG@OK Advisory Committee [Securities and Futures Commission]
!Gu,X'#Ab 谘询委员会〔证券及期货事务监察委员会〕
-If-c'"G Advisory Committee on Diversification 经济多元化谘询委员会
`fEB,0j^ affidavit 誓章；遗产申报誓章
&x{CC@g/ affidavit of no receipt 述明无收款的誓章
nu,#y"WQ affiliate 联号；联营公司；附属公司
qO=_i d affiliated company 附属公司；联号；联营公司
#5GIO affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(: IUg
affordability 负担能力
>_QC_UX>4i African Development Bank [AfDB] 非洲开发银行
VOBzB] after-acquired property 事后取得的财产
u7>b}+ak& after-hours dealing 市后交易
3kFOs$3 after-tax profit 税后盈利；税后利润；税后溢利
7s_#X|A$ agency agreement 代理协议
'iO?M'0gE# agency expenses 代理机构的开支
&~P5 [[Q agency fee 代理费
}LS:f,1oGp Agency Law 《代理法》
$ WA Fr agent 代理人；承销人
Evkb`dU3n agent of company 公司代理人
^4^1)' % agent's fee 代理人费；经纪费
>W"gr]R< aggregate 总计；总数；总体数字
(#* 7LdZ aggregate amount 总款额；总额
d% ?+q0j aggregate assets and liabilities 总体资产与负债
W=M`Bk w{ aggregate at constant price 按固定价格计算的总体数字
<}b`2/wP aggregate demand 总需求
%sb)U ~gP aggregate gross position 总持仓量
&eV& +j aggregate limit 总限额
W)jO 4,eO aggregate of salaries tax 合计薪俸税
Ktg{-Xl aggregate performance 总体表现；总体业绩
v8"plx=3 aggregate supply 总体供应
\P]w^ aggregate surplus 总盈余
u2
a
U0k: aggregate total 整体总额
FR9<$ aggregate value 总值；合计价值
3*$ A;%q aggregated basis 合计基准
@' U9*:}U aggregated net chargeable income 合计应课税入息实额
5Qhu5~,K aggregation 合并计算；合计；总和
~dfc aggregation of incomes of husband and wife 夫妇入息合并计算
t>|Y-i3cb aggregation of property 财产的总和
Go3EWM`Cd8 agio 差价；贴水
{hB7F"S 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》
ghm5g/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y0qrl4S)v 《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》
brJ _ q0@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O(;K ]8 《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》
hK9Trr wau Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Dt)\q^bH) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
knX0b $$ agreement for a settlement 授产协议
6> v`6 agreement for assignment 转让协议
Vu '/o[nF> agreement for sale 售卖协议；买卖协议
Pl<r*d)h agreement for sale and purchase 买卖协议
6\ /x agreement for the payment of interest 支付利息协议
@cdd ~9w agreement for the repayment of money 还款协议
yiGq?WA7 agreement of reinsurance 再保险协议
n aCPSsei Agricultural Bank of China 中国农业银行
2b xkZS] air passenger departure tax 飞机乘客离境税
24"Trg\WK[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O[f* ! airport tax 机场税
Ed ,`1+ alcohol duty 酒精税
f7 V3 6Q8 alienation 让与；让渡；转让
ZzLmsTtzIu alimony 生活费；赡养费
uZ( I|N$ All Ordinaries Index [AOI] 所有普通股指数
L+Yn}"gIs all risks 全险；综合险
R *IO%9O All Sales Record for Stock Market 《股票市场成交报告》
Qj~m;F! Allied Capital Resources Limited 新联财务有限公司
d_=@1 JM> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8R Wfv}:X allocation letter 拨款信件
%)T>Wn%b]v allocation of fund 分配款项；预留款项
') t
:!#
allocation of profit 利润分配；溢利分配
#}L75 allocation warrant 拨款令
}\}pSq W allotment 分配；配股
|n=m{JX \m allotment notice 股份配售通知；配股通知
L<!}!v5ja allotment of shares 股份分配
:#58m0YLA: allowable 可获宽免；免税的
V{;! vt~ allowable business loss 可扣除的营业亏损
\y^ O d7F allowable expenses 可扣税的支出
F+Rtoq| allowance 免税额；津贴；备抵；准备金
-_Pd d[M allowance for debts 债项的免税额
Qk<W(
allowance for depreciation by wear and tear 耗损折旧免税额
gO%#'Eb2 allowance for funeral expenses 殡殓费的免税额
,ii*[{ X? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C%d\DuJ5'~ allowance for repairs and outgoings 修葺及支出方面的免税额
c4ptY5R), allowance to debtor 给债务人的津贴
$A"kHS7T alteration of capital 资本更改
KJ<7aZ alternate trustee 候补受托人
duB{ 1 amalgamation 合并
BJ!b LQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?| '+5$ ambit of charges 征税范围；收费范围
GVk&n"9kp amended valuation 经修订的估值
:@) UI, American Commodities Exchange 美国商品交易所
SA&0f&07i American Express Bank Limited 美国运通银行
=3OK 3| American Stock Exchange 美国证券交易所
km2('t7? amortization 摊销
r#iZ FL3q amount due from banks 存放银行同业的款项
Jm$. $B&I amount due from banks abroad 存放海外银行同业的款项
}]_/:KUt amount due from holding companies 控股公司欠款
;]zV ?9 amount due from local banks 存放本港银行同业的款项
K,e"@G amount due to banks 银行同业的存款
0UZ>y/
C)= amount due to banks abroad 海外银行同业的存款
QQUeY2} amount due to holding companies 控股公司存款
\O5`R- amount due to local banks 本港银行同业的存款
|m7U^ amount due to outport banks 外埠银行同业的存款
$2qZds[ amount for note issue 发行纸币的款额
$X8(OS5d' amount of bond 担保契据的款额
,#[0As29u amount of consideration 代价款额
'^ b B+ amount of contribution 供款数额
zY~ amount of indebtedness 负债款额
5vs~8|aRo amount of principal of the loan 贷款本金额
nf& P Dv1 amount of rates chargeable 应征差饷数额
Bz<T{f amount of share capital 股本额
C,7d amount of sums assured 承保款额
Z"PPXv-<jY amount of variation 变动幅度
0X@! i3eu amount of vote 拨款数额
>(mp$#+w amount payable 应付款额
WZO8|hY amount receivable 应收款额
q` z/ S> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"* W: analysis 分析
2^w3xL" ancillary risk 附属风险
r!SMF ]?SJ annual account 周年帐目；周年帐目报表；年度决算；年结
^Gt&c_gH annual accounting date 年结日期
u~n*P``{ annual allowance 每年免税额；年积金；年度津贴；年津
RUqN,C,m5I annual balance 年度余额
i'9aQi" G annual disposable income 每年可动用收入
XWN
ra annual estimates 周年预算
<WFA3 annual fee 年费
G n"]<8yl~ annual general meeting 周年大会
| N_tVE annual growth rate 年增率；每年增长率
s tuj,8 annual long-term supplement 长期个案每年补助金
>QO^h<.> annual pensionable emolument 可供计算退休金的年薪
)3 # gpM annual report 年报
+\ g/KbV7 Annual Report on the Consumer Price Index 《消费物价指数年报》
X{4jyi-< annual return 周年报表；周年申报表；每年报税表格
/a.4atb0 Annual Return Rules 《周年报表规则》
|f), dC annual review of consumer prices 每年消费物价回顾
|U{9Yy6p annual roll-forward basis 逐年延展方式
F: %-x=q annual salary 年薪
ly "Jl8/< annual statement 年度报表；年度决算表
pgbm2mT9 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
4?Pdld annuitant 年金受益人
EdFCaW}"" annuity 年金
>KHR;W 03 annuity contract 年金合约
0/K?'&$yvb annuity on human life 人寿年金
u3 k% antecedent debt 先前的债项
]j> W9n? ante-dated cheque 倒填日期支票
hkV;(Fr&z anticipated expenditure 预期开支
{hQ0=rv< anticipated net profit 预期纯利
S :)Aj6>6 anticipated revenue 预期收入
]D?// anti-inflation measure 反通货膨胀措施
su;u_rc, anti-inflationary stance 反通货膨胀立场
R<. <wQ4I apparent deficit 表面赤字
2%| apparent financial solvency 表面偿债能力
A q' yr,
apparent partner 表面合伙人
F5UvD [i application for personal assessment 个人入息课税申请书
] v^/c~"${ application of fund 资金应用
?>c*[>LpZ application to release as liquidator and to destruct the books of accounts and documents
x` T 申请免除清盘人职务及毁灭帐簿与文件
"fK` F/ appointed actuary 委任精算师
YXCltM E appointed auditor 委任核数师；委任审计师
-e< d//> appointed trustee 委任的受托人
e R Y2.! appointer 委任人
aT}Mn(F*? apportioned pro rata 按比例分摊
^X-3YhJ4U apportionment 分配；分摊
<xpOi&l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rR `'l=,t apportionment formula 分摊方程式
\kSoDY`l& apportionment of estate duty 遗产税的分摊
Zoe>Ow8mE` appraisal 估价；评估
y/=:F=H@w appreciable growth 可观增长
:})(@.H appreciable impact 显着影响
Z] ?Tx2|7 appreciable increase 可观增长
N(i%Oxp1 appreciation 增值；升值
q#LB 2 M appreciation against other currencies 相对其他货币升值
>[t0a"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ZK:dhwe r appreciation tax 增值税
W0e+yIaR appropriation 拨款；拨用；拨付
$VEG1]/svp appropriation account 拨款帐目
?LJ$:u Appropriation Bill 拨款法案
fP3e{dVf appropriation-in-aid system 补助拨款办法
cs[_TJo approved assets 核准资产
1ocd$)B|} approved basket stock 认可一篮子证券
TdGda'C approved budget 核准预算
l
e+6;'Q approved charitable donation 认可慈善捐款
S&/</% approved charitable institution 认可慈善机构
@z
$,KUH approved currency 核准货币；认可货币
GX2 aV6} approved estimates 核准预算
48% -lkol) approved estimates of expenditure 核准开支预算
WgHl.
:R approved overseas insurer 核准海外保险人
m$N` Xj approved overseas trust company 核准海外信托公司
wq yw#)S approved pooled investment fund 核准汇集投资基金
4I7B
#{ approved provident fund scheme 认可公积金计划
\s_lB~"P!3 approved provision 核准拨款
[5[}2 B_t approved redeemable share 核准可赎回股份
F`!B!uY approved regional stock 认可地区性证券
fP 1V1ao approved retirement scheme 认可退休金计划
vTnrSNdSE approved subordinated loan 核准附属贷款
P dgn9 arbitrage 套戥；套汇；套利
M) v\7a arbitrageur 套戥者；套汇者
NUxOU>f arbitrary amount 临时款项
wQ1_Q8 :Z arrangement 措施；安排；协定
lMkDLobos arrears 欠款
.CJQ]ECl7p arrears of pay 欠付薪酬
Xa e0xs arrears of revenue 逾期未收税款；逾期未收的帐项
d)@Hx8 articles of association 组织章程；组织细则；组织章程细则
EY3x o-H Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_ #[~?g ` ascertainment of profit 确定利润
SCwAAE9s] "Asia Clear" “亚洲结算系统”
RF3?q6j , Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p y pW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i4<&zj}) Asian Development Fund [ADF] 亚洲发展基金
-,xCUG<g Asian dollar bond 亚洲美元债券
FHz tF$Z Asian dollar market 亚洲美元市场
"i j p qI Asian dollar rate 亚洲美元利率
EY~b,MI L4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4%! #=JCl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(<M^C>pldf asked price 沽盘；喊价；索价；卖方报价
?yAp& Ad assessable income 应评税入息
Q 6>7{\8l assessable loss 应评税亏损
#Z;6f{yWf assessable profit 应评税利润
nsT]Yxo%M assessable value 应评税值
6yDj1 PI assessed profit 估定利润
g%C!)UbT assessed value 经评估价值
K4T#8K]aZF assessment 评税；评定；估价；评税单
$}&r.=J". assessment number 评税编号；估价编号
cnJL*{H<2 assessment of additional tax 补加税评税
'5^$v{ assessment of performance 业绩评估；实绩评价
g/*x;d= Assessor 评税主任
m(2(Caz{ asset price bubbles 资产价格泡沫
"n<rP 3y asset-backed securities 具资产保证的证券
7JC^+ rk assets accretion 资产增值
c}Xuz gSY assets and liabilities 资产与负债
2bJqZ ,@ assets betterment statement 资产递增表；资产改进表
Lj]I7ICNh assets lending 实物放款；有抵押贷款
Th!.=S{Y5 assets of the company passing on the death 死者去世时转移的公司资产
T6/d[SH> assets pledged as security for liabilities 用作负债抵押的资产
T >pz/7gb assets portfolio 资产投资组合
( I<]@7> assets price 资产价格
f/1soGA assets quality 资产质素
z-9@K<`H assets realization 资产变现
*[
' n 8Z assets refinancing arrangement 资产再集资安排
i 4sd29v assets securitization 资产证券化
"h@|XI assets situated outside Hong Kong 在香港以外地方的资产
qcN{p7=0 assets stripping 削减资产；拆卖资产
] lBe assets value 资产值
~* R:UTBtw assignee 承让人
s,5SWdb\v assignment 转让；转让书；转让契
(~59}lu~ assignment of interest 权益转让
FI.Ae/(U assignment of letters patent and trade mark 专利证书及商标转让
Z>897> assignment of property 物业转让；物业转让书
OO7s j@ assignment right 转让权
7!-3jU@m assignor 转让人
kzky{0yKk= associate 有联系的人；有关连人士；相联者；合伙人；联系人
%:jVx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2 X];z Y associate member 附属会员
2/*F}w/ associated body corporate 相联法人团体
#9R[%R7Nz associated company 相联公司；联属公司
I
JPpF` associated corporation 相联法团
o0yyP,?yh Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v ~l_6V} 公认会计师公会〔英国〕
*
': LBc=% Association of Futures Exchange Brokers 香港期货经纪协会
O~p@87aq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}"$2F0 association of underwriters 承保人组织
A~2U9f +\ assumption of control 接管
t>f61<27eB assurance 担保；保险；转易；转易书
FWi c/7 assurance of interest 权益的转易
96NZ r T at 19XX price 按一九ＸＸ年价格计算
q5Bj0r[/o at a discount 按赔价计算；按贴水价格计算；打折扣
,5Vc
at a premium 按溢价计算；按升水价格计算
>rbHp Lm1` at call 通知付款；按通知
8Ce|Q8<8] at constant market price 按固定市价计算
y15 MWZ at constant price 按固定价格计算
$`KddW0_ at cost 按成本计算
KC"# at current market price 按当时市价计算；按现时市价计算
%1Ex{H hb at current price 按当时价格计算；按现时价格计算
L&gC at factor cost 按要素成本计算；按生产要素成本计算
N Zu\ Ae at money-of-the-day price 按付款当日价格计算
s!lLdR[g at or better 按指定或较佳价位〔买卖指令〕
%NyV 2W=~X at par 按面值计算；平价
3CKd[=-Z at sight 见票即付
@Feusprs at the close 按收市盘
9EPE.+ns at the opening 按开市盘
v jTs[eq> attestation 见证；见证条款
YsX&]4vzm at-the-money option 平价期权
2yB@)?V/ attorney 受权人；受托代表人
n;Nr[hI attornment 新拥有人承认书
\(4"kY_= attributable profit 可归属利润
a\K__NCrX attributable share value 可归属股份价值
(31ia"i% Auckland Stock Exchange 奥克兰证券交易所
c
`[ ,> auction 拍卖
V6c>1nZ auctioneer 拍卖商
a {4Wg: audit 审计；核数
9s# Q[\B! Audit Commission 审计署
^#6"d+lp Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&Zxo\[lP 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〕
d9 j+==S
< audit review 帐目审查
4qd =]i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-\6";_Y audited account 审计帐目；经审计的帐目
|UudP?E audited annual account 经审计的周年帐目
$0kuR!U.N audited balance sheet 经审计的资产负债表
qdM=}lbc auditor 核数师；核数主任；审计师
gs xT auditor's certificate 核数师证明书；审计师证明书
Q3@MRR^tY auditor's report 核数师报告；审计师报告
X0QY:? Aussie bond 澳元债券
!!{!T;)l austerity budget 紧缩预算
f1Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
LTn@OhC Australia All Ordinaries Index 澳洲所有普通股票指数
%^`b) Australian Dollar [AUD] 澳元
^~p^N < Australian Options Market 澳大利亚期权市场
{6y@;Fd Australian Securities Commission 澳洲证券事务监察委员会
@;6I94Bp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#5Q?Q~E@ Australian Stock Exchange 澳大利亚证券交易所
"M-zBBY ] Austrian Schilling [ATS] 奥地利先令
Hm>7|! authentication 认证；鉴证
yLC5S3^1\" authority to purchase 委托购买证；委购书
&J]|pf3m authorization 认可；核准；授权；授权书
4 6 yq F authorization by direction 指示授权
[Iwb7a0 p authorization by instruction 指令授权
m
L#%H( authorization by warrant 令状授权
xr;:gz!h authorization of unit trust 单位信托的认可
""Ub^:ucD authorized agent 指定代理人
8C[W;& Y= authorized capital 法定资本
&N +,{7. authorized clerk 出市员
D2,2Yy5 y authorized dealer 认可交易商
=\QKzQ'BC authorized financial institution 认可财务机构
Q5ZZ4`K! authorized fund 认可基金
:jKiHeBQu? authorized fund house 获授权的基金公司；认可基金公司
F6L}n-p5 authorized institution 认可机构
-T,/S^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y%OJ3B(n| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(O[:-Aqm authorized insurer 获授权保险人；获认可承保人
`rwzC wA1 authorized investment 特准投资项目
%(P\"hE' authorized person 获授权人
6'F4p1VG*I authorized representative 获授权代表
eU*0;# authorized share capital 法定股本
WR;) automated quotation system 自动报价系统
Gz_[|,i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&7fw YV 自动交易系统〔香港期货交易所有限公司〕
?Z1&ju,Hd- automatic adjustment mechanism 自动调整机制
,m HQ automatic adjustment system 自动调整系统
j;BMuLTm1 Automatic Clearing House 自动票据交换所
7U3b YU~; automatic exchange rates accumulation system 自动化汇率累集系统
:rdw0EROy Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9Kp zj43 automatic teller machine [ATM] 自动柜员机
M* +MhM- autopay 自动转帐
tc|`cB3f available assets 可用资产
?<* mIf:? available fiscal reserve 现存财政储备
RaT_5P H~g available profit 可用利润
hja;d1yH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
kPuI'EPK average 平均；平均数；海损
LH@xr\^ average basic salary 平均基本薪金
Z$X [x7e. average consumer expenditure 平均消费开支；一般消费开支
'Nqa=_<W W average cost 平均成本
E7CeE6U average cost of land production 增辟土地平均成本
I6.!0.G average daily turnover 平均每日成交额
(V06cb*42[ average daily wage rate 平均每日工资率
I7S#vIMXR. average expenditure pattern 平均开支模式
.5tE, (<? average growth rate 平均增长率
Uo~-^w} average net fixed assets 固定资产平均净值
q
n6ws average of relatives 相对价格平均数
L@&(> average price 平均价格
aFbIJm=! average propensity to consume 平均消费倾向；一般消费倾向
3IlflXb average propensity to save 平均储蓄倾向；一般储蓄倾向
rw |;?a0 average rate 平均率
=JR6-A1> average revenue 平均收入；平均收益
pBb fU2p average stock 平均库存；平均存货
>RTmfV average yearly rent 平均年租
7GFE5>H avoidance of double taxation 避免双重课税
DHnO ," avoidance of tax 避税
