A:
IV *}w"r A share Ａ股；甲类股份
]-6 G'i? abatement of tax 减税；减扣免税额
'G^=>=w|Nv ABN AMRO Bank N.V. 荷兰银行
H)p{T@ above-the-line expenditure 线上项目支出；经常预算支出
\yxr@z1_b above-the-line receipt 线上项目收入；经常预算收入
lG{J ABSA Asia Limited 南非联合亚洲有限公司
I;7{b\t
Q absolute change 绝对数值变更
Rpr#
,| absolute expenditure 实际开支
'e&4#VLH^ absolute guideline figure 绝对准则数字
2::T, Z absolute interest 绝对权益
N> ~*Jp2; absolute order of discharge 绝对破产解除令
uJWX7UGuz absolute profit margin 绝对利润幅度
QIw.`$H+ absolute value 实值；绝对值
R%Z} J R. absolutely vested interest 绝对既得权益
Ne[O9D
7 absorbed cost 已吸收成本；已分摊成本
X#o:-FKf absorption 吸收；分摊；合并
OT [t
EqQ absorption rate 吸收率；摊配率；分摊率
BgRiJFa.d[ ACB Finance Limited 亚洲商业财务有限公司
KGJB.<Be acceptable form of reciprocity 合理的互惠条件
6!'yU=Z ` acceptable rate 适当利率；适当汇率
_ % P%~`?! acceptance agreement 承兑协议
QZ` <+"a0 acceptance for honour 参加承兑
&Jn% 2[ ; acceptor 承兑人；接受人；受票人
]_Qc}pMF& acceptor for honour 参加承兑人
Yl A=?
X accident insurance 意外保险
Bm?Ku7}. Accident Insurance Association of Hong Kong 香港意外保险公会
%>bwpN accident insurance scheme 意外保险计划
xXbW6aI" accident year basis 意外年度基准
QQw ^c1@ accommodation 通融；贷款
,s2.l/5r;C accommodation bill 通融票据；空头票据
YK- R|z6K accommodation party 汇票代发人
<L`R!} account balance 帐户余额；帐户结余
h"'f~KM9a> account book 帐簿
vxgm0ZOMN account collected in advance 预收款项
2H /a&uo@n account current book 往来帐簿
oM VJ+#[x account of after-acquired property 事后取得的财产报告
*Dn{MD7,M account of defaulter 拖欠帐目
AE$)RhY` account payable 应付帐款
upJishy&I account payee only [A/C payee only] 只可转帐；存入收款人帐户
[
~E}x account receivable 应收帐款
P-mrH account receivable report 应收帐款报表
Glwpu-@X account statement 结单；帐单；会计财务报表
{Xp.}c account title 帐户名称；会计科目
?- VN+
d7 accountant's report 会计师报告
<Du*Re6g Accountant's Report Rules 会计师报告规则
VMHY.Rf accounting and auditing procedure 会计与审计程序；会计与核数程序
94R+S-|P Accounting Arrangements 《会计安排》
kb6v2 ^8H accounting basis 会计基础
Yv; aQF"a accounting by Official Receiver 破产管理署署长呈交的帐目
-lp_~)j^ Accounting Circular 《会计通告》
8sg *qQ accounting class 会计类别
XC$~! accounting date 记帐日期；会计结算日期
+!<`$+W accounting for money 款项核算
#-W5$ 1 Accounting Officer 会计主任
M{H&5 9v accounting period 会计报告期；会计期
'71btd1 accounting policy 会计政策；会计方针
|WX4L7yrhK accounting practice 会计惯例
Fzu{,b accounting principle 会计准则
yx-"YV}5 accounting record 会计记录
e,BJD>N ? accounting report 会计报告
o]Ki+ U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?m!FM:% Accounting Society of China 中国会计学会
D %A-& = accounting statement 会计报表
j oG>=o accounting system 会计制度；会计系统
IlrmXSr accounting transaction 会计事项；帐务交易
5J;c;PF accounting treatment 会计处理
3L mHH
= accounting year 会计年度
%Xl@o accretion 增值；添加
*"
)[ Srbg accrual 应计项目；应累算数目
~I XfID!8 accrual basis 应计制；权责发生制
,Tx8^|b#F accrual basis accounting 应计制会计；权责发生制会计
u *<
(B accrue 应累算；应计
".\(A f2 accrued benefit 应累算利益
H L?pnT09 accrued charges 应计费用
cG?266{g accrued cumulative preference share dividend 应累算的累积优先股股息
9 V&LJhDQ accrued expenses 应累算费用
J3 ]m*i5A accrued interest payable 应付利息；应计未付利息
IFY !3^;zO accrued interest receivable 应收利息；应计未收利息
lySa J d accrued right 累算权益
&<V~s/n=6? accruing profit 应累算的利润
El %(je,| accumulated fiscal reserve 累积财政储备
`g=~u{ 0 accumulated profit 累积利润；滚存溢利
H]e 2d| accumulated reserve 累积储备
,zFN3NLtA accumulation of surplus income 累积收益盈余
ry0 =N^ acquired assets 既得资产
cF2/}m] acquisition 收购；购置；取得
hs4r5[ acquisition cost 购置成本
>UMnItq(l acquisition expenses 购置费用
C#Jj;Gd acquisition of 100% interest 收购全部股权
0"`skY J@ acquisition of control 取得控制权
;qMlGXW*q acquisition of fixed assets 购置固定资产
(R-Q9F+; acquisition of shell “买壳”
ooQ( bF acquisition price 收购价
r . ^&%D act of God 天灾
;j=1 oW acting partner 执事合伙人
m!_ghD{5h active market 买卖活跃的市场；交投畅旺的市场；旺市
sYpogFfV active partner 积极参与的合伙人
BE~ [%6T7 active trading 交投活跃
&UR/Txnu actual circulation 实际流通
7 %"7Rb^@ actual cost 实际成本
%Qq)=J<H ; actual expenditure 实际开支；实际支出
;^]A@WN6_ actual income 实际入息；实际收入；实际收益
&/9oi_r%r actual market 现货市场
YqgW8 EM actual price 现货价；实际价格
CvJEY actual profit 实际利润
:(Bi {cw actual quotation 实盘；实际价位；实际报价
@_3$(*n$~ actual year basis 按实际年度计算
U5" Oh I actuals 实货
mI#; pO2 actuarial investigation 精算调查
?miM15XI actuarial principle 精算原则
*\", qMp actuarial report 精算师报告
gN~y6c:N Actuarial Society of Hong Kong 香港精算学会
wjOAgOC actuarial valuation 精算师估值
98^6{p actuary 精算师
VKz<7K\/ ad referendum agreement 暂定协议；有待覆核的协定
c ? XUb[ ad valorem duty 从价税；按值征税
i:ZA{hA`c ad valorem duty system 从价税制
,np`:fBMy ad valorem fee 从价费
u, :`5*al{ ad valorem tariff 从价关税
B_glyC additional allowance 额外免税额
"~C#DZwt{ additional amount for unexpired risk 未过期风险的额外款额
dRm'$
G9 additional assessable profit 补加应评税利润
"b4iOp&:= additional assessment 补加评税
~-wJ#E3g additional commitment 额外承担
.N&}<T[ additional commitment vote 额外承担拨款
3ohcHQ/a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MXk. 2 additional dependent parent allowance 供养父母额外免税额
[oLQd-+
additional provision 额外拨款
XS 8~jBjx additional stamp duty 附加印花税
- oBas4J additional tax 补加税罚款；补加税款
yX3H&F6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Ba|}C(Ws? adjudged bankrupt 被裁定破产
i0Q
_f!j adjudicated bankrupt 裁定破产人
Eu.qA9,@U adjudication fee 裁定费；评定印花税额手续费；评估契据费
@H0%N53nE adjudication of bankruptcy 裁定破产；宣告破产
#l# [ \6 adjudication of insolvency 裁定无力偿还债务
M mH_gR adjusted actual 经调整的实数；调整后的实数
KxmPL adjusted current assets 经调整的流动资产；调整后的流动资产
f MPq adjusted figure 经调整的数字；调整后的数额
?3,t G z) adjusted liabilities 经调整的负债；调整后的负债
i03}f%JnuO adjusted loss 经调整的亏损；调整后的亏损
3}{5
X' 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
eZ5}O0sfp adjusted profit 经调整的利润；调整后的利润
`)M\(_ adjusted surplus 经调整的盈余额；调整后的盈余额
l~TIFmHkh% adjusted value 经调整的价值；调整后的价值
Ej09RO"pB adjustment 调整；修订；理算〔保险〕
5|G3t`$pa adjustment centre 调剂中心
#aY<J: Nx adjustment lag 调整过程的时间差距；调整时差
.y9rM{h}b adjustment mechanism 调整机制
fhIj+/{_O adjustment of loss 亏损调整
~Z6p3#
!o adjustment process 调整过程；调整程序
c_$&Uii adjustment range 调整幅度
p[F=L P administered exchange rate 受管制汇率
^.kAZSgO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZQ-` l:G administration expenses 行政费用
qbq<O %g= administration fee 手续费；行政费
iv z?-X4] administration in bankruptcy 破产管理
`W$0T;MPF administration order 遗产管理令
y{Y+2}Dv/ administrator 管理人；遗产管理人
m4SXH> o administrator of the estate 遗产管理人
I=
h4s( admission of debt 债项承认书
^}/
E~Sg7\ admission of proof 接纳债权证明
ro^6:w3O^ advance 放贷款项；垫付款项；预支款项；预付款项
:CST!+)o advance account 暂支帐目；预付款帐户
3p
1EScH advance compensation 预付补偿金
Q=L$7 advance from shareholder 股东垫款
d3=6MX[c advance pending reimbursement 预支以待日后付还
<ivqe"m advanced economy 先进经济体系
dFP-(dX# advancement 预付；预付财产
Y:!/4GF advances warrant 垫款令
D7WI(j\ advancing 贷出
MRg\FR 2>1 adverse balance 逆差
`I vw`} L adverse exchange 逆汇
"K+ N f advertisement addressed to shareholders 在报章刊登的致股东通告
? WQ d advice for collection 托收通知书
a;'E}b{`F advice of drawing 提款通知书；汇票通知书
x #X#V\w= advice of payment 付款通知
A 6UdWK Advisory Committee [Securities and Futures Commission]
a}qse5Fr 谘询委员会〔证券及期货事务监察委员会〕
M`+e'vdw Advisory Committee on Diversification 经济多元化谘询委员会
k CW!m affidavit 誓章；遗产申报誓章
gUH'DS]{ affidavit of no receipt 述明无收款的誓章
3pTS@ affiliate 联号；联营公司；附属公司
g t^ ]32$ affiliated company 附属公司；联号；联营公司
K[LVT]3 n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(o6[4( G affordability 负担能力
|IX` ( African Development Bank [AfDB] 非洲开发银行
ELrZ8&5G after-acquired property 事后取得的财产
L>~@9a\jO after-hours dealing 市后交易
Fi?Q
4b after-tax profit 税后盈利；税后利润；税后溢利
j*H;a ? Y agency agreement 代理协议
\5_P5q:` agency expenses 代理机构的开支
h%1~v$ W` agency fee 代理费
&ap`}^8pM Agency Law 《代理法》
vpeBQ=2\ agent 代理人；承销人
6a%:zgkOpu agent of company 公司代理人
-_EY$ ?4 agent's fee 代理人费；经纪费
)`s;~ _ZZ aggregate 总计；总数；总体数字
uH
ny ] aggregate amount 总款额；总额
!M]%8NTt2 aggregate assets and liabilities 总体资产与负债
ZO%fS'n aggregate at constant price 按固定价格计算的总体数字
3Zaq#uA aggregate demand 总需求
L*
k hj 3; aggregate gross position 总持仓量
@!":(@3[ aggregate limit 总限额
dE5 5 aggregate of salaries tax 合计薪俸税
8_<&f%/ aggregate performance 总体表现；总体业绩
18 O@ 1M aggregate supply 总体供应
YHO;IQ5 aggregate surplus 总盈余
M$&WM{ Pr^ aggregate total 整体总额
` CA G8D aggregate value 总值；合计价值
?z5ne?? aggregated basis 合计基准
= GH@.3`X aggregated net chargeable income 合计应课税入息实额
`i t+D aggregation 合并计算；合计；总和
'NT#(m% aggregation of incomes of husband and wife 夫妇入息合并计算
^sT +5M^ aggregation of property 财产的总和
5Cc6 ,
] agio 差价；贴水
e0v9uQ%F5 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》
` $.X [\*U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ERfd7 V<c> 《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+d 9cM= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f.b8ZBNj> 《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》
FG>;P]mvp Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
pAJ=f}",]E 《香港政府和大韩民国政府关于相互促进和保护投资协定》
IwTr'}XIw agreement for a settlement 授产协议
VO . -. agreement for assignment 转让协议
W>p\O9BG agreement for sale 售卖协议；买卖协议
LKR= =;qn agreement for sale and purchase 买卖协议
3AdP^B< agreement for the payment of interest 支付利息协议
%r M-"6Q agreement for the repayment of money 还款协议
JdaFY+f : agreement of reinsurance 再保险协议
c& Gz>
L Agricultural Bank of China 中国农业银行
6-*~ t8 air passenger departure tax 飞机乘客离境税
O%YjWb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\g~ws9'~ airport tax 机场税
\yih 1Om>~ alcohol duty 酒精税
_-@ZOhw& alienation 让与；让渡；转让
P<>[e 9| alimony 生活费；赡养费
Rz.i/w g} All Ordinaries Index [AOI] 所有普通股指数
s~'9Hv9 all risks 全险；综合险
* T JBPM, All Sales Record for Stock Market 《股票市场成交报告》
x9xzm5 Allied Capital Resources Limited 新联财务有限公司
'fS?xDs-v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
v\fzO#vj allocation letter 拨款信件
ijvNmn1k allocation of fund 分配款项；预留款项
f zLANya allocation of profit 利润分配；溢利分配
E/:+@'(k allocation warrant 拨款令
jv*Dg ( allotment 分配；配股
c *.G]nRc allotment notice 股份配售通知；配股通知
k!Vn4?B"k allotment of shares 股份分配
Q8 -3RgAw allowable 可获宽免；免税的
,"@w>WL<9 allowable business loss 可扣除的营业亏损
L&:M8xiA~$ allowable expenses 可扣税的支出
OF- E6b c allowance 免税额；津贴；备抵；准备金
])N|[ |$ allowance for debts 债项的免税额
z8g=;>< allowance for depreciation by wear and tear 耗损折旧免税额
?O!]8k`1$ allowance for funeral expenses 殡殓费的免税额
p:Iw%eZ: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=8O}t+U allowance for repairs and outgoings 修葺及支出方面的免税额
53bM+ allowance to debtor 给债务人的津贴
{VBR/M(q alteration of capital 资本更改
kclp} alternate trustee 候补受托人
grGhN q amalgamation 合并
.H
Fc9^.* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<"N:rn{ Qq ambit of charges 征税范围；收费范围
!)N YW4" amended valuation 经修订的估值
~GSpl24W< American Commodities Exchange 美国商品交易所
+z+ F- American Express Bank Limited 美国运通银行
+:}kZDl@ X American Stock Exchange 美国证券交易所
)r=9]0= amortization 摊销
"P M O amount due from banks 存放银行同业的款项
'-`O.
4u amount due from banks abroad 存放海外银行同业的款项
|drf"lX<{ amount due from holding companies 控股公司欠款
R'Sa?6xS4 amount due from local banks 存放本港银行同业的款项
R_ maNfS]Z amount due to banks 银行同业的存款
<[bQo&B2 E amount due to banks abroad 海外银行同业的存款
J K[T]|G amount due to holding companies 控股公司存款
pV8[l) J amount due to local banks 本港银行同业的存款
}(m1ql amount due to outport banks 外埠银行同业的存款
4/b(Y4$,[r amount for note issue 发行纸币的款额
,cLH*@ amount of bond 担保契据的款额
g&Z"_7L~ amount of consideration 代价款额
N A8
sN amount of contribution 供款数额
_jW>dU ^B amount of indebtedness 负债款额
9p5= _ amount of principal of the loan 贷款本金额
yGRR8F5>( amount of rates chargeable 应征差饷数额
M/*Bh,M` amount of share capital 股本额
*K`x;r amount of sums assured 承保款额
(m6EQoW^s+ amount of variation 变动幅度
^#2xQ5h amount of vote 拨款数额
Umij!=GPG^ amount payable 应付款额
RZ*<n$#6 amount receivable 应收款额
</,.K`''W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cxgE\4_u" analysis 分析
1^S'sWwe ancillary risk 附属风险
l@xWQj9 annual account 周年帐目；周年帐目报表；年度决算；年结
87pnSj/X" annual accounting date 年结日期
' gYg~= annual allowance 每年免税额；年积金；年度津贴；年津
z23#G>I & annual balance 年度余额
46ILs1T 6 annual disposable income 每年可动用收入
;"D~W#0-v annual estimates 周年预算
>8%M*-= p annual fee 年费
Ha?G=X annual general meeting 周年大会
lHcA j{6 annual growth rate 年增率；每年增长率
C(}^fJ6 r annual long-term supplement 长期个案每年补助金
JT}.F!q6E annual pensionable emolument 可供计算退休金的年薪
xg?auje annual report 年报
}*h47t} Annual Report on the Consumer Price Index 《消费物价指数年报》
V- /YNRV annual return 周年报表；周年申报表；每年报税表格
3\1#eK'TK. Annual Return Rules 《周年报表规则》
\ Fq1^ 8qa annual review of consumer prices 每年消费物价回顾
hv3;irK]& annual roll-forward basis 逐年延展方式
<Kg2$lu(_` annual salary 年薪
>}C EN annual statement 年度报表；年度决算表
@`6 }`k 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
X6'H`E[ annuitant 年金受益人
z4bN)W )p annuity 年金
\Y+") annuity contract 年金合约
w=|py>% annuity on human life 人寿年金
w E?CvL antecedent debt 先前的债项
JwB"\&'1ZS ante-dated cheque 倒填日期支票
d @m\f anticipated expenditure 预期开支
Vu%n&uF anticipated net profit 预期纯利
Yc|uD-y anticipated revenue 预期收入
g
&*m ozs anti-inflation measure 反通货膨胀措施
se#@ )LtZ anti-inflationary stance 反通货膨胀立场
_H8*ReFG apparent deficit 表面赤字
j|mv+O apparent financial solvency 表面偿债能力
<1K7@Tu apparent partner 表面合伙人
St+ "ih% application for personal assessment 个人入息课税申请书
TU%bOAKF\ application of fund 资金应用
"oe!M'aj`1 application to release as liquidator and to destruct the books of accounts and documents
-R :X<eb 申请免除清盘人职务及毁灭帐簿与文件
w:Ra7ExP appointed actuary 委任精算师
*,&S' ,S- appointed auditor 委任核数师；委任审计师
x)_r@l`$ix appointed trustee 委任的受托人
|kc @L`7s appointer 委任人
6A?8tm/0 apportioned pro rata 按比例分摊
T<6GcI>A apportionment 分配；分摊
?2ItTrlB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t!:)L+$3 apportionment formula 分摊方程式
uFo/s&6K apportionment of estate duty 遗产税的分摊
jM @?< 1
appraisal 估价；评估
?!y"OrHg appreciable growth 可观增长
7h`^N5H.q appreciable impact 显着影响
r**f,PDZ appreciable increase 可观增长
'g hys1H appreciation 增值；升值
^Q\X Gl appreciation against other currencies 相对其他货币升值
xNIGO/uI~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nmg {%P appreciation tax 增值税
N57 1s appropriation 拨款；拨用；拨付
Mg\TH./Y: appropriation account 拨款帐目
Ha218Hy0W Appropriation Bill 拨款法案
+>}o;`hPe appropriation-in-aid system 补助拨款办法
{m[Wyb( approved assets 核准资产
'yr{ ^Pek approved basket stock 认可一篮子证券
9@'4P approved budget 核准预算
e 2wvc/gG6 approved charitable donation 认可慈善捐款
Nbk K&bz approved charitable institution 认可慈善机构
9`Vc approved currency 核准货币；认可货币
RG1\=J$:E approved estimates 核准预算
>
c:Zx! approved estimates of expenditure 核准开支预算
qrE0H approved overseas insurer 核准海外保险人
;_N5>3 C: approved overseas trust company 核准海外信托公司
J@Yj \9U approved pooled investment fund 核准汇集投资基金
R6P\T\~E approved provident fund scheme 认可公积金计划
8UM0vNk approved provision 核准拨款
F0.z i>5 approved redeemable share 核准可赎回股份
iRt*A6`m+ approved regional stock 认可地区性证券
N2FbrfNFa approved retirement scheme 认可退休金计划
MI*Sq\-i approved subordinated loan 核准附属贷款
+ zp0" ,2B arbitrage 套戥；套汇；套利
pkk4h2Ah arbitrageur 套戥者；套汇者
|,sM ST% arbitrary amount 临时款项
|}Ph"g2D, arrangement 措施；安排；协定
E1(1E?}! arrears 欠款
/b%Q[
Ck_ arrears of pay 欠付薪酬
mb{q(WEPP arrears of revenue 逾期未收税款；逾期未收的帐项
B9#;- QO articles of association 组织章程；组织细则；组织章程细则
(Ilsk{aB;A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A[JM4 x
ascertainment of profit 确定利润
_#pnjo "Asia Clear" “亚洲结算系统”
8 Z 8Y[p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A 3q*$.[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
u)~s4tP4 Asian Development Fund [ADF] 亚洲发展基金
bE I!Ja Asian dollar bond 亚洲美元债券
39 D } Asian dollar market 亚洲美元市场
1exfCm Asian dollar rate 亚洲美元利率
? ,XC =} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(>AFyh&3,X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Le@?
/ asked price 沽盘；喊价；索价；卖方报价
3.),bm assessable income 应评税入息
c0[k T assessable loss 应评税亏损
SFpQ# assessable profit 应评税利润
KlO(o#&N assessable value 应评税值
l RND assessed profit 估定利润
= DMbz`t assessed value 经评估价值
UvBnf+, assessment 评税；评定；估价；评税单
1VLLo~L % assessment number 评税编号；估价编号
3dm'xe tM assessment of additional tax 补加税评税
~ 5"J( assessment of performance 业绩评估；实绩评价
X4Xf2aXI Assessor 评税主任
Kv?;cu! asset price bubbles 资产价格泡沫
VQ< 5%+ asset-backed securities 具资产保证的证券
UH20n{_: assets accretion 资产增值
_6rKC*Pe1 assets and liabilities 资产与负债
`%y5\!X assets betterment statement 资产递增表；资产改进表
:hP58 }Q$ assets lending 实物放款；有抵押贷款
xR}of" assets of the company passing on the death 死者去世时转移的公司资产
q"nGy#UWR assets pledged as security for liabilities 用作负债抵押的资产
(}~ucI<~ assets portfolio 资产投资组合
{^m5 #f 0" assets price 资产价格
)U5u" ]9~ assets quality 资产质素
4B$bj `h assets realization 资产变现
H,|YLKg-| assets refinancing arrangement 资产再集资安排
3 Gd|YRtk assets securitization 资产证券化
voh^|(:(TH assets situated outside Hong Kong 在香港以外地方的资产
>'Hx1 ; assets stripping 削减资产；拆卖资产
or.\)(m#( assets value 资产值
f_'"KF[% assignee 承让人
bNs[ O22 assignment 转让；转让书；转让契
V6*? $o assignment of interest 权益转让
U>A6eWhH assignment of letters patent and trade mark 专利证书及商标转让
0jTMZ<&zZ assignment of property 物业转让；物业转让书
^ItAW$T]F assignment right 转让权
o? \Gm assignor 转让人
tJm{I)G associate 有联系的人；有关连人士；相联者；合伙人；联系人
rr )/`Kmv% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-'ZxN'*% associate member 附属会员
#90c$ dc associated body corporate 相联法人团体
ccMd/ associated company 相联公司；联属公司
hBy*09Sv associated corporation 相联法团
vJThU$s- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]-Lruq# 公认会计师公会〔英国〕
Wr# ~GFg Association of Futures Exchange Brokers 香港期货经纪协会
}4KW@L[g Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5rN7':(H!% association of underwriters 承保人组织
w%2ziwgh assumption of control 接管
A:)sg !Lt assurance 担保；保险；转易；转易书
]bu9-X&T& assurance of interest 权益的转易
JMePI%#8 at 19XX price 按一九ＸＸ年价格计算
z Lw(@& at a discount 按赔价计算；按贴水价格计算；打折扣
y/\ZAtnLo at a premium 按溢价计算；按升水价格计算
;sQ2 0 B' at call 通知付款；按通知
pN+I]NgQ at constant market price 按固定市价计算
oG\>-- at constant price 按固定价格计算
W0?JVtq0Z at cost 按成本计算
|*1xrM:v~ at current market price 按当时市价计算；按现时市价计算
r\RFDj at current price 按当时价格计算；按现时价格计算
#[(gIOrNn8 at factor cost 按要素成本计算；按生产要素成本计算
niAZ$w at money-of-the-day price 按付款当日价格计算
?FDJqJM at or better 按指定或较佳价位〔买卖指令〕
8})|^%@n at par 按面值计算；平价
tWX7dspx/ at sight 见票即付
z}3di5+P at the close 按收市盘
^XNw$@&', at the opening 按开市盘
-;ER`Jqs, attestation 见证；见证条款
9C=~1>S
at-the-money option 平价期权
X2{ `l8%Ek attorney 受权人；受托代表人
QA,*:qx attornment 新拥有人承认书
q;No"_aAd attributable profit 可归属利润
Hh\
4MNl attributable share value 可归属股份价值
MYu`c[$jZ Auckland Stock Exchange 奥克兰证券交易所
-)>( 8 f auction 拍卖
``6{T1fQS auctioneer 拍卖商
4UVW#Rw{ audit 审计；核数
1VGpq-4*j Audit Commission 审计署
xy vND Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
j@CKO cn2 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〕
G g(NGT audit review 帐目审查
yZ|+VXO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/} a_8iM\ audited account 审计帐目；经审计的帐目
?(>k,[n audited annual account 经审计的周年帐目
HoL~j( { audited balance sheet 经审计的资产负债表
H7}g!n? auditor 核数师；核数主任；审计师
>~^`5a`$uI auditor's certificate 核数师证明书；审计师证明书
XJ O[[G` auditor's report 核数师报告；审计师报告
3l$E8?[Zwi Aussie bond 澳元债券
gY%OhYtF2 austerity budget 紧缩预算
?0uOR *y' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(H P z Australia All Ordinaries Index 澳洲所有普通股票指数
)# p .`J Australian Dollar [AUD] 澳元
.Nk}Z9L]k Australian Options Market 澳大利亚期权市场
Ej {+U Australian Securities Commission 澳洲证券事务监察委员会
!. p Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hAlPl<BO#V Australian Stock Exchange 澳大利亚证券交易所
2'Y{FY_Z Austrian Schilling [ATS] 奥地利先令
HmW=t}! authentication 认证；鉴证
i`R (7Z authority to purchase 委托购买证；委购书
o:H'r7N
authorization 认可；核准；授权；授权书
}'v{ dK authorization by direction 指示授权
X 8i[fk1.R authorization by instruction 指令授权
X:U=MWc> authorization by warrant 令状授权
H<$pHyxU authorization of unit trust 单位信托的认可
}'PG!+=I authorized agent 指定代理人
+;YE)~R? authorized capital 法定资本
> n1h ^AW authorized clerk 出市员
g %ZdIKj! authorized dealer 认可交易商
:MK:T JV authorized financial institution 认可财务机构
# t){ 4J authorized fund 认可基金
QjI#Cs}w authorized fund house 获授权的基金公司；认可基金公司
U&`6&$] authorized institution 认可机构
!;TR2Zcn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]F
!'M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q)NXyy4BT authorized insurer 获授权保险人；获认可承保人
?n2C authorized investment 特准投资项目
dr.**fGYde authorized person 获授权人
DE'Xq6#PK authorized representative 获授权代表
h>~jQ&\M authorized share capital 法定股本
y:~eU automated quotation system 自动报价系统
z'?SRK5+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3T"2S[gT 自动交易系统〔香港期货交易所有限公司〕
7F"3 <U@J automatic adjustment mechanism 自动调整机制
2XzF k_6H automatic adjustment system 自动调整系统
^g}L`9fL Automatic Clearing House 自动票据交换所
[|y`y% automatic exchange rates accumulation system 自动化汇率累集系统
p 7
, f6kG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G}182"#4 automatic teller machine [ATM] 自动柜员机
ThjUiuWe autopay 自动转帐
"w>rlsT<O available assets 可用资产
f;e_04K available fiscal reserve 现存财政储备
k&WUv 0 available profit 可用利润
`Q:de~+AM{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{ k
kAqJ average 平均；平均数；海损
J>&[J!>r average basic salary 平均基本薪金
SL6mNn9c average consumer expenditure 平均消费开支；一般消费开支
yb[{aL^4% average cost 平均成本
>_rzT9gX& average cost of land production 增辟土地平均成本
f n4= average daily turnover 平均每日成交额
E~'q? LJOB average daily wage rate 平均每日工资率
y2oB]^z &n average expenditure pattern 平均开支模式
CW.&Y?>Tv average growth rate 平均增长率
3"^a
rK^N average net fixed assets 固定资产平均净值
O ]c=Yyl average of relatives 相对价格平均数
Is4%}J!8 average price 平均价格
_{N0OX average propensity to consume 平均消费倾向；一般消费倾向
suA+8}o] average propensity to save 平均储蓄倾向；一般储蓄倾向
;M%oQ> ].[ average rate 平均率
C4&U:y<ju average revenue 平均收入；平均收益
KC& H* average stock 平均库存；平均存货
TX< e_[$\ average yearly rent 平均年租
>+yqjXRzm avoidance of double taxation 避免双重课税
hu bfK~ avoidance of tax 避税
