A:
muXP5MO A share Ａ股；甲类股份
@_"cMU! abatement of tax 减税；减扣免税额
> }f!. i ABN AMRO Bank N.V. 荷兰银行
o]tfvGvU* above-the-line expenditure 线上项目支出；经常预算支出
W8QP6 ^lY above-the-line receipt 线上项目收入；经常预算收入
R\ 8[6H ABSA Asia Limited 南非联合亚洲有限公司
##''d||u absolute change 绝对数值变更
ZRYlm$C absolute expenditure 实际开支
YGPb8 ! absolute guideline figure 绝对准则数字
nHeJ2 0 absolute interest 绝对权益
xO :h[ absolute order of discharge 绝对破产解除令
{,uSDI Oj$ absolute profit margin 绝对利润幅度
rb@[ Edj absolute value 实值；绝对值
l'4 <^q absolutely vested interest 绝对既得权益
Uu8ayN j absorbed cost 已吸收成本；已分摊成本
=Pn"nkpML absorption 吸收；分摊；合并
T^] ]z}k absorption rate 吸收率；摊配率；分摊率
xGr{ad .N ACB Finance Limited 亚洲商业财务有限公司
G*EF_N. G0 acceptable form of reciprocity 合理的互惠条件
c;/vzIJj acceptable rate 适当利率；适当汇率
VF11eZ" acceptance agreement 承兑协议
:0(^^6Q\ acceptance for honour 参加承兑
7L/LlO/ acceptor 承兑人；接受人；受票人
3pML+Y|ij acceptor for honour 参加承兑人
p= UW ^95 accident insurance 意外保险
N`7OJ)l Accident Insurance Association of Hong Kong 香港意外保险公会
cly p0`,7 accident insurance scheme 意外保险计划
,7cw%mQA accident year basis 意外年度基准
ms Cz\8Xd accommodation 通融；贷款
*
G*VY#L accommodation bill 通融票据；空头票据
>QJDO ]~V accommodation party 汇票代发人
H0tu3Pqk account balance 帐户余额；帐户结余
a ub$4n!C9 account book 帐簿
-[vw 8 account collected in advance 预收款项
&+0 2S n3A account current book 往来帐簿
=Bc{0p* account of after-acquired property 事后取得的财产报告
LiFR7\ z account of defaulter 拖欠帐目
ea @
H account payable 应付帐款
7;@YR account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q)4[zSt R# account receivable 应收帐款
GQ?FUFuIoW account receivable report 应收帐款报表
Ff>X='{ account statement 结单；帐单；会计财务报表
5l@} 1n account title 帐户名称；会计科目
[u*7( 4e accountant's report 会计师报告
:j3^p8] Accountant's Report Rules 会计师报告规则
J
?aJa accounting and auditing procedure 会计与审计程序；会计与核数程序
R`$jF\"`r Accounting Arrangements 《会计安排》
"qC3%9e accounting basis 会计基础
%4rlB$x accounting by Official Receiver 破产管理署署长呈交的帐目
xe6V7Wi/Tt Accounting Circular 《会计通告》
KXx;~HtO accounting class 会计类别
gkt lwiCZ accounting date 记帐日期；会计结算日期
X ] &`"Z] accounting for money 款项核算
82r{V:NCK) Accounting Officer 会计主任
g qORE/[ accounting period 会计报告期；会计期
%.Btf3y~ accounting policy 会计政策；会计方针
2vB,{/GXP accounting practice 会计惯例
8zRw\]? accounting principle 会计准则
8?m=Vw<kIZ accounting record 会计记录
ubZuvWZ accounting report 会计报告
65@GXn[W_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>Giw\|:f( Accounting Society of China 中国会计学会
jxW/"Q accounting statement 会计报表
)IK%Dg(v accounting system 会计制度；会计系统
E)Qg^D HP/ accounting transaction 会计事项；帐务交易
h8p{ accounting treatment 会计处理
Xo(W\Pes accounting year 会计年度
jQz^)8)B accretion 增值；添加
RF6]_-
accrual 应计项目；应累算数目
O Ao03KW accrual basis 应计制；权责发生制
`ba<eT': accrual basis accounting 应计制会计；权责发生制会计
>o p/ <?< accrue 应累算；应计
Vm@VhCsp accrued benefit 应累算利益
X`v6gv5qj accrued charges 应计费用
(/&ht-~ EL accrued cumulative preference share dividend 应累算的累积优先股股息
Q ijO%) accrued expenses 应累算费用
Qu<HeSA_ accrued interest payable 应付利息；应计未付利息
8Rw:SU9H?T accrued interest receivable 应收利息；应计未收利息
zN9@.!?X2 accrued right 累算权益
X_JC1 accruing profit 应累算的利润
[Z'4YX S accumulated fiscal reserve 累积财政储备
d_:tiHw$ accumulated profit 累积利润；滚存溢利
GRL42xp'*D accumulated reserve 累积储备
/; Cx| \ accumulation of surplus income 累积收益盈余
V^D 1:9i acquired assets 既得资产
w U]8hkl? acquisition 收购；购置；取得
p8F$vx4, acquisition cost 购置成本
LM" b% acquisition expenses 购置费用
4K;0.W;~| acquisition of 100% interest 收购全部股权
N/ 0Q`cQ- acquisition of control 取得控制权
KVoi>?a acquisition of fixed assets 购置固定资产
M D1d acquisition of shell “买壳”
&, XP MT acquisition price 收购价
|M<R{Tt}nf act of God 天灾
}
-h H 2 acting partner 执事合伙人
WV|9d}5 active market 买卖活跃的市场；交投畅旺的市场；旺市
YE"MtL { active partner 积极参与的合伙人
hZe9 Y?) active trading 交投活跃
3PzF^ 8KJ actual circulation 实际流通
*"/BD=INv} actual cost 实际成本
D 5Z7?Y actual expenditure 实际开支；实际支出
rY6bc\?`x actual income 实际入息；实际收入；实际收益
{ [H#lX 4 actual market 现货市场
:^QV,d<C actual price 现货价；实际价格
rA_ r$X actual profit 实际利润
zS?}3#g0u actual quotation 实盘；实际价位；实际报价
| ~D~ #Nz actual year basis 按实际年度计算
]%Whtj.,x7 actuals 实货
~ te{9/ actuarial investigation 精算调查
6 NFLk+kqN actuarial principle 精算原则
2I4G=jM[ actuarial report 精算师报告
b;mpZ|T. Actuarial Society of Hong Kong 香港精算学会
\=W t{ actuarial valuation 精算师估值
{2|s k9?W actuary 精算师
lQ.3_{" s ad referendum agreement 暂定协议；有待覆核的协定
/KJWo0zo ad valorem duty 从价税；按值征税
T c ;BE ad valorem duty system 从价税制
eLN(NSPoS ad valorem fee 从价费
uTrGb:^ ad valorem tariff 从价关税
rPW 9lG additional allowance 额外免税额
cz>`$Zz additional amount for unexpired risk 未过期风险的额外款额
c$hoqi |tD additional assessable profit 补加应评税利润
y3V47J2o additional assessment 补加评税
t&bE/i _T additional commitment 额外承担
#0qMYe> Y additional commitment vote 额外承担拨款
ex m*p/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R&R{I/;i*. additional dependent parent allowance 供养父母额外免税额
Q},uM_" + additional provision 额外拨款
f V/ additional stamp duty 附加印花税
rlDJHR6 additional tax 补加税罚款；补加税款
<8Q?kj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!%C&hH\ adjudged bankrupt 被裁定破产
*UG=dl#F# adjudicated bankrupt 裁定破产人
P}p6{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
O
>&,h^ adjudication of bankruptcy 裁定破产；宣告破产
WgV[,( adjudication of insolvency 裁定无力偿还债务
$J:~jY/J adjusted actual 经调整的实数；调整后的实数
w\ .z-6G adjusted current assets 经调整的流动资产；调整后的流动资产
<J1$s_^` adjusted figure 经调整的数字；调整后的数额
vr>Rd{dm adjusted liabilities 经调整的负债；调整后的负债
Cd'SPaR adjusted loss 经调整的亏损；调整后的亏损
>\!>CuU 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
}xzbg adjusted profit 经调整的利润；调整后的利润
p7)b@, adjusted surplus 经调整的盈余额；调整后的盈余额
:}w ^-I" adjusted value 经调整的价值；调整后的价值
QN m.8c $ adjustment 调整；修订；理算〔保险〕
\?.M1a[ adjustment centre 调剂中心
Uefw adjustment lag 调整过程的时间差距；调整时差
ob IYC adjustment mechanism 调整机制
h@ ?BA<'S adjustment of loss 亏损调整
RE: $c!E! adjustment process 调整过程；调整程序
Riz!HtyR adjustment range 调整幅度
&4l >_ administered exchange rate 受管制汇率
9=^4p=1J Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.l&<-l;UQ administration expenses 行政费用
</d&bS administration fee 手续费；行政费
Rh# TR" administration in bankruptcy 破产管理
EabZ7zFoN administration order 遗产管理令
~rU{Q>c administrator 管理人；遗产管理人
(svd~h e2 administrator of the estate 遗产管理人
Y{#m=-h admission of debt 债项承认书
Mj@ 0F
2hy admission of proof 接纳债权证明
v:]
AS: advance 放贷款项；垫付款项；预支款项；预付款项
xSHeP`P^X advance account 暂支帐目；预付款帐户
'| |),>~ advance compensation 预付补偿金
Z,Tv8 ; advance from shareholder 股东垫款
#
OQ(oyT advance pending reimbursement 预支以待日后付还
#6<9FY# advanced economy 先进经济体系
9Lxj
]W2^ advancement 预付；预付财产
]hkway advances warrant 垫款令
FmRa]31W advancing 贷出
e6?h4}[+* adverse balance 逆差
; yH1v X adverse exchange 逆汇
|LDo<pE*V4 advertisement addressed to shareholders 在报章刊登的致股东通告
D Psf] advice for collection 托收通知书
r5?qz<WW~ advice of drawing 提款通知书；汇票通知书
7e-l`] advice of payment 付款通知
KuO5 ` Advisory Committee [Securities and Futures Commission]
mM7S9^<UH 谘询委员会〔证券及期货事务监察委员会〕
!M&B=vk4 Advisory Committee on Diversification 经济多元化谘询委员会
G( ~"Zt}? affidavit 誓章；遗产申报誓章
(ye l affidavit of no receipt 述明无收款的誓章
Ea*Jl< affiliate 联号；联营公司；附属公司
V qW(S1w affiliated company 附属公司；联号；联营公司
GzUgzj|BN~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3l@={Ts affordability 负担能力
0zAj.iG African Development Bank [AfDB] 非洲开发银行
L);kwx7{LW after-acquired property 事后取得的财产
/TgG^|
after-hours dealing 市后交易
.sDVBT'% after-tax profit 税后盈利；税后利润；税后溢利
9f4#b8 agency agreement 代理协议
~ ?{"H< agency expenses 代理机构的开支
B/CP/Pfb agency fee 代理费
;2; Kq)j_= Agency Law 《代理法》
^*]0quu=z agent 代理人；承销人
:bgi*pR{ agent of company 公司代理人
WV"{oED agent's fee 代理人费；经纪费
8V(#S :G35 aggregate 总计；总数；总体数字
Q04iuhDO: aggregate amount 总款额；总额
x+9 aTsZ aggregate assets and liabilities 总体资产与负债
Gx GZxf*( aggregate at constant price 按固定价格计算的总体数字
%h%^i
aggregate demand 总需求
s^$zO p9 aggregate gross position 总持仓量
lLT;V2=osX aggregate limit 总限额
m+Yj" RMx& aggregate of salaries tax 合计薪俸税
&?<o692 aggregate performance 总体表现；总体业绩
i=<N4Vx aggregate supply 总体供应
b&Sk./
J6 aggregate surplus 总盈余
bg)yl iX aggregate total 整体总额
9c1n aggregate value 总值；合计价值
,wlh0;, aggregated basis 合计基准
q*<Df=+B aggregated net chargeable income 合计应课税入息实额
t$Z#zx X aggregation 合并计算；合计；总和
!f \y3p*j aggregation of incomes of husband and wife 夫妇入息合并计算
E0}jEl/{ aggregation of property 财产的总和
bd2"k;H<o agio 差价；贴水
`1KZ14K Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;o#R(m@Lx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
eRa1eR gP 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'7{0k{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!R WX1Z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
%fpc H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~J6c1jG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dt
4_x1 agreement for a settlement 授产协议
Ss&R!w9 p agreement for assignment 转让协议
jv]:`$}G\ agreement for sale 售卖协议；买卖协议
rK2*DuE agreement for sale and purchase 买卖协议
65Ysg} x agreement for the payment of interest 支付利息协议
lfKrd3KS_ agreement for the repayment of money 还款协议
D g@>d0FW agreement of reinsurance 再保险协议
3 D
k W Agricultural Bank of China 中国农业银行
Px}#{fkS air passenger departure tax 飞机乘客离境税
mMw&{7b: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U&/Jh^Yy airport tax 机场税
9\i,3:Qc alcohol duty 酒精税
Tc`LY/%Od alienation 让与；让渡；转让
w8(qiU alimony 生活费；赡养费
_~ DFZt@T All Ordinaries Index [AOI] 所有普通股指数
y?M99Vo4? all risks 全险；综合险
928szUo: All Sales Record for Stock Market 《股票市场成交报告》
M#d_kDMw Allied Capital Resources Limited 新联财务有限公司
R/ iw#.Yy all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`W8GfbL allocation letter 拨款信件
8+uwzBNZ: allocation of fund 分配款项；预留款项
\,E;b{PQo6 allocation of profit 利润分配；溢利分配
J%;TK6 allocation warrant 拨款令
R)#D {/#FW allotment 分配；配股
XWbe |K!e allotment notice 股份配售通知；配股通知
/cr.}D2O allotment of shares 股份分配
g R(*lXm5w allowable 可获宽免；免税的
M,PZ|=V6a allowable business loss 可扣除的营业亏损
Xt /muV allowable expenses 可扣税的支出
Sg0 _ l ( allowance 免税额；津贴；备抵；准备金
Y=4 ,d4uu allowance for debts 债项的免税额
;/SM^&Y allowance for depreciation by wear and tear 耗损折旧免税额
K,^{|5'3q allowance for funeral expenses 殡殓费的免税额
(6?pBdZ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V zMoWD; allowance for repairs and outgoings 修葺及支出方面的免税额
t}`|\*a allowance to debtor 给债务人的津贴
]`y4n=L. alteration of capital 资本更改
Kig.hHj@ alternate trustee 候补受托人
HlY4%M5q/ amalgamation 合并
>0 i?} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Tfgx>2 ambit of charges 征税范围；收费范围
~y^#?; amended valuation 经修订的估值
U,+kV?Z American Commodities Exchange 美国商品交易所
N Q{ X IN~ American Express Bank Limited 美国运通银行
`96: Z-!} American Stock Exchange 美国证券交易所
t4UKG& [a amortization 摊销
iR(A ^ amount due from banks 存放银行同业的款项
{`~{%2ayq7 amount due from banks abroad 存放海外银行同业的款项
ts%@1 Y? amount due from holding companies 控股公司欠款
S0g5Ym
ia amount due from local banks 存放本港银行同业的款项
Ps.O.2Z5ZB amount due to banks 银行同业的存款
uyxU>yHV<g amount due to banks abroad 海外银行同业的存款
>u~ [{(d , amount due to holding companies 控股公司存款
>&aFSL,f amount due to local banks 本港银行同业的存款
rGRxofi. amount due to outport banks 外埠银行同业的存款
v)+wr[Qs amount for note issue 发行纸币的款额
z(3mhMJY amount of bond 担保契据的款额
f
7et amount of consideration 代价款额
7^Jszd:c08 amount of contribution 供款数额
^Y ~ ,s amount of indebtedness 负债款额
=6q?XOM amount of principal of the loan 贷款本金额
o'%F*>#v amount of rates chargeable 应征差饷数额
C&3#'/& amount of share capital 股本额
#*
S0d1 amount of sums assured 承保款额
)AqM? FE4R amount of variation 变动幅度
Ot F{=7 amount of vote 拨款数额
r&xqsZ%R amount payable 应付款额
Z.:5< oEKg amount receivable 应收款额
Yk:fV &] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5} ~*,_J2Z analysis 分析
oFHVA!lqe ancillary risk 附属风险
9ToM5oQ annual account 周年帐目；周年帐目报表；年度决算；年结
J~DP*}~XK annual accounting date 年结日期
7~eo^/Pb S annual allowance 每年免税额；年积金；年度津贴；年津
-^$CGRE6A annual balance 年度余额
bP Er+?fu annual disposable income 每年可动用收入
]<4Yor}t{; annual estimates 周年预算
/[GOs*{zB annual fee 年费
f3V&i)w( annual general meeting 周年大会
sxO_K^eD annual growth rate 年增率；每年增长率
r NqJL_! annual long-term supplement 长期个案每年补助金
nV
McHN annual pensionable emolument 可供计算退休金的年薪
HQaKG4Z annual report 年报
[lQp4xgxi Annual Report on the Consumer Price Index 《消费物价指数年报》
,ye>D=' annual return 周年报表；周年申报表；每年报税表格
%g0"Kj5 Annual Return Rules 《周年报表规则》
HHCsWe- annual review of consumer prices 每年消费物价回顾
Fx 0K.Q2Y0 annual roll-forward basis 逐年延展方式
8b(UqyV annual salary 年薪
;MCv annual statement 年度报表；年度决算表
dj?.Hc7od Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
u-p E
;| annuitant 年金受益人
H<%7aOw O2 annuity 年金
0[T!}F^%e annuity contract 年金合约
FD#?pVyPn^ annuity on human life 人寿年金
CTR|b}! antecedent debt 先前的债项
Zx55mSfx: ante-dated cheque 倒填日期支票
8S@ ~ ^D anticipated expenditure 预期开支
@+ Berb anticipated net profit 预期纯利
Otn,(j;u anticipated revenue 预期收入
k^]+I% ?Q anti-inflation measure 反通货膨胀措施
F mt5"3B anti-inflationary stance 反通货膨胀立场
_xAdvr' W apparent deficit 表面赤字
@p|[7' apparent financial solvency 表面偿债能力
l8GziM{lp apparent partner 表面合伙人
\?GUGs application for personal assessment 个人入息课税申请书
T!pWU*aB application of fund 资金应用
A]BG* application to release as liquidator and to destruct the books of accounts and documents
. ~G>v Vb 申请免除清盘人职务及毁灭帐簿与文件
h}z ^NX appointed actuary 委任精算师
zEF3B appointed auditor 委任核数师；委任审计师
15 uVvp / appointed trustee 委任的受托人
qp appointer 委任人
=35EG{W( apportioned pro rata 按比例分摊
#TZYe4#f apportionment 分配；分摊
8_Y{7;<ey Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6O$ O M apportionment formula 分摊方程式
MrLDe {^C2 apportionment of estate duty 遗产税的分摊
Y$Js5K@F appraisal 估价；评估
0l.+yr}PE appreciable growth 可观增长
-q( ,}/Xf appreciable impact 显着影响
@XDU !<N appreciable increase 可观增长
;TMH.E,h: appreciation 增值；升值
z6|P]u appreciation against other currencies 相对其他货币升值
E} U y- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}/(fe`7: appreciation tax 增值税
?*4&Z.~J appropriation 拨款；拨用；拨付
YqR
MVWcnk appropriation account 拨款帐目
}3 lM+]pf Appropriation Bill 拨款法案
m {_\@'q appropriation-in-aid system 补助拨款办法
vay_QxB5 approved assets 核准资产
V{{ b^y approved basket stock 认可一篮子证券
wR nt$ 1 approved budget 核准预算
e0j*e 7$ approved charitable donation 认可慈善捐款
k-Jj k3 approved charitable institution 认可慈善机构
<|hv H approved currency 核准货币；认可货币
BA A) IQF approved estimates 核准预算
}n:'@} approved estimates of expenditure 核准开支预算
b,KQG|k approved overseas insurer 核准海外保险人
T9RR.
ng approved overseas trust company 核准海外信托公司
/ta-jOcRH& approved pooled investment fund 核准汇集投资基金
Q++lgVh)E approved provident fund scheme 认可公积金计划
{G%`K,T approved provision 核准拨款
T"in approved redeemable share 核准可赎回股份
,Z tj approved regional stock 认可地区性证券
["MF -tQ5 approved retirement scheme 认可退休金计划
22}J.'Zb approved subordinated loan 核准附属贷款
.9lx@6]+ arbitrage 套戥；套汇；套利
]#j ]yGV arbitrageur 套戥者；套汇者
Rw^4S@~T arbitrary amount 临时款项
'2u Q arrangement 措施；安排；协定
6}n_r}kN R arrears 欠款
i )+@'!6 arrears of pay 欠付薪酬
D7[ 8*^ arrears of revenue 逾期未收税款；逾期未收的帐项
#XQEfa articles of association 组织章程；组织细则；组织章程细则
C[& \Xq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mJ#u] tiL ascertainment of profit 确定利润
4 FGcCE3 "Asia Clear" “亚洲结算系统”
%$`pD
I ) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
a&.8*|w3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
| "5NI'X? Asian Development Fund [ADF] 亚洲发展基金
e DX{}Dq( Asian dollar bond 亚洲美元债券
iKLN !QR Asian dollar market 亚洲美元市场
Wl;F]_|* ( Asian dollar rate 亚洲美元利率
_+ oX9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nI|jUD +y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]hS4' 9lD asked price 沽盘；喊价；索价；卖方报价
?bmP<(N5/ assessable income 应评税入息
qI^6}PB assessable loss 应评税亏损
3"6lPUS assessable profit 应评税利润
X*]uLgbl assessable value 应评税值
8"N<g'Yl, assessed profit 估定利润
F.c,F R2 assessed value 经评估价值
# J)sz,)( assessment 评税；评定；估价；评税单
\a<q I assessment number 评税编号；估价编号
xs.>+(@|; assessment of additional tax 补加税评税
B r`Xw^S assessment of performance 业绩评估；实绩评价
&h`s:Y Assessor 评税主任
[Sg1\UTl asset price bubbles 资产价格泡沫
i0v; mc asset-backed securities 具资产保证的证券
owmV7E1 assets accretion 资产增值
|@sUN:G4k assets and liabilities 资产与负债
CS:j-> assets betterment statement 资产递增表；资产改进表
k9 .@S assets lending 实物放款；有抵押贷款
vCFMO3 assets of the company passing on the death 死者去世时转移的公司资产
^UEI`_HO0 assets pledged as security for liabilities 用作负债抵押的资产
t}c ymX~ assets portfolio 资产投资组合
BC Jo/m assets price 资产价格
fp.,MIS assets quality 资产质素
rNO'0Ck= assets realization 资产变现
Ldf< assets refinancing arrangement 资产再集资安排
:+bQPzL assets securitization 资产证券化
F7Mf>." assets situated outside Hong Kong 在香港以外地方的资产
!X`
5 assets stripping 削减资产；拆卖资产
SBzJQt@Hs assets value 资产值
W[ AX? assignee 承让人
8jMw7ti assignment 转让；转让书；转让契
% q V=PC assignment of interest 权益转让
4sP0oe[h assignment of letters patent and trade mark 专利证书及商标转让
u+&BR1)C assignment of property 物业转让；物业转让书
<wW#Wnc ] assignment right 转让权
P 5P:_hr assignor 转让人
E2Q;1Re@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
mHM38T9C% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b" 1a7 associate member 附属会员
FF0N{bY associated body corporate 相联法人团体
3yszf Wr associated company 相联公司；联属公司
,5mK_iUw3 associated corporation 相联法团
Zz!XH8sH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dPc *!xrq 公认会计师公会〔英国〕
%nSm 32/t3 Association of Futures Exchange Brokers 香港期货经纪协会
;ug& v
C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@mSdksB/L association of underwriters 承保人组织
X#EMmB! assumption of control 接管
ONH!ms(kb assurance 担保；保险；转易；转易书
3%bCv_6B assurance of interest 权益的转易
)M<"YI)g at 19XX price 按一九ＸＸ年价格计算
-+Axa[,5= at a discount 按赔价计算；按贴水价格计算；打折扣
ZgP=maQ k at a premium 按溢价计算；按升水价格计算
s )POtJ< at call 通知付款；按通知
+ 0{m(%i at constant market price 按固定市价计算
"_eHK#) at constant price 按固定价格计算
E/v.+m at cost 按成本计算
<4ccT l at current market price 按当时市价计算；按现时市价计算
` .|JTm[ at current price 按当时价格计算；按现时价格计算
]>tYU at factor cost 按要素成本计算；按生产要素成本计算
0M7 Or)qN at money-of-the-day price 按付款当日价格计算
R9A8)dDz at or better 按指定或较佳价位〔买卖指令〕
]i(tou-[i at par 按面值计算；平价
'- oS=OrZ at sight 见票即付
:.e`w#$7 at the close 按收市盘
9]< p at the opening 按开市盘
i,r O3J n attestation 见证；见证条款
z#ab
V1
Xi at-the-money option 平价期权
P"Lk(gY attorney 受权人；受托代表人
wzVx16Rvc attornment 新拥有人承认书
B 7zyMh attributable profit 可归属利润
Bi;D d?. attributable share value 可归属股份价值
t~H'Ugv^ Auckland Stock Exchange 奥克兰证券交易所
j]U sb_7 auction 拍卖
29("gB auctioneer 拍卖商
b#`XmB audit 审计；核数
VkTdpeBV Audit Commission 审计署
3=5K7 F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K+ZJSfO6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
dw#K!,g audit review 帐目审查
#?\$*@O Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~P8 6=Vw audited account 审计帐目；经审计的帐目
^,*ED Yz audited annual account 经审计的周年帐目
` Fnl<C< audited balance sheet 经审计的资产负债表
m5m}RWZ# auditor 核数师；核数主任；审计师
B >Tfyo auditor's certificate 核数师证明书；审计师证明书
UF0W %Z auditor's report 核数师报告；审计师报告
,n<t':- Aussie bond 澳元债券
\UA\0p austerity budget 紧缩预算
}(k#,&Fv` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TUHm.!+a Australia All Ordinaries Index 澳洲所有普通股票指数
h sG~xRA\ Australian Dollar [AUD] 澳元
O#LG$Y
n* Australian Options Market 澳大利亚期权市场
3*)<Y}Tc Australian Securities Commission 澳洲证券事务监察委员会
w^OV;gp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y )#x(s?t Australian Stock Exchange 澳大利亚证券交易所
R % [ZQ K Austrian Schilling [ATS] 奥地利先令
~A@T_ *0 authentication 认证；鉴证
cq lA"Eof authority to purchase 委托购买证；委购书
G&=4@pLY5 authorization 认可；核准；授权；授权书
Q6blX6DWU authorization by direction 指示授权
-FQ! authorization by instruction 指令授权
Ne<={u% authorization by warrant 令状授权
x\PZ.o authorization of unit trust 单位信托的认可
"yaz!?O>
authorized agent 指定代理人
'!eg9}< authorized capital 法定资本
!"1}ze ve authorized clerk 出市员
Loz5[L authorized dealer 认可交易商
~tK4C | authorized financial institution 认可财务机构
Hdvtgss ! authorized fund 认可基金
HYcLXh vgu authorized fund house 获授权的基金公司；认可基金公司
G>Fk
) authorized institution 认可机构
\WS2g"( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}L
mhM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!d nCr R authorized insurer 获授权保险人；获认可承保人
g) 0>J authorized investment 特准投资项目
~o{GQ> authorized person 获授权人
eS#kDa/ % authorized representative 获授权代表
5Ku=Xzvq authorized share capital 法定股本
&
-r^Q automated quotation system 自动报价系统
krqz;q-p~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S!+c1q:
]. 自动交易系统〔香港期货交易所有限公司〕
r-^FM~Jp automatic adjustment mechanism 自动调整机制
?,s]5 automatic adjustment system 自动调整系统
yP$@~L[! Automatic Clearing House 自动票据交换所
~ 8
>Tb automatic exchange rates accumulation system 自动化汇率累集系统
:j(e+A1@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-R %T Dx automatic teller machine [ATM] 自动柜员机
g)?Ol autopay 自动转帐
CD^C}MB available assets 可用资产
(=A61]yB available fiscal reserve 现存财政储备
grD[7;1~:) available profit 可用利润
TF]bmM})0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*Jn Y0xP average 平均；平均数；海损
J?6.yL; average basic salary 平均基本薪金
7Qdf#D G average consumer expenditure 平均消费开支；一般消费开支
/ILj}g' average cost 平均成本
OlU')0Y average cost of land production 增辟土地平均成本
->Z9j(JU average daily turnover 平均每日成交额
1V f?Rw average daily wage rate 平均每日工资率
v
C23 average expenditure pattern 平均开支模式
HQp \0NC] average growth rate 平均增长率
r ^=rs!f@ average net fixed assets 固定资产平均净值
EPEWyGw average of relatives 相对价格平均数
8y:/!rRN average price 平均价格
;x<5F+b average propensity to consume 平均消费倾向；一般消费倾向
mJxr"cwHl average propensity to save 平均储蓄倾向；一般储蓄倾向
(vX)
<Z
! average rate 平均率
Zv]'9,cbk average revenue 平均收入；平均收益
cNbH:r"Ay average stock 平均库存；平均存货
oW}nr<G{< average yearly rent 平均年租
} 6 ,m2u avoidance of double taxation 避免双重课税
n[S-bzU^t avoidance of tax 避税
