A:
E_&Hje|J_[ A share Ａ股；甲类股份
C("P CD
abatement of tax 减税；减扣免税额
j`^':! ABN AMRO Bank N.V. 荷兰银行
cT{iMgdI? above-the-line expenditure 线上项目支出；经常预算支出
"cjZ6^Hum above-the-line receipt 线上项目收入；经常预算收入
Mr'}I X5 ABSA Asia Limited 南非联合亚洲有限公司
?7-#i C` absolute change 绝对数值变更
8xhXS1 absolute expenditure 实际开支
GZT}aMMSJ absolute guideline figure 绝对准则数字
}C>Q absolute interest 绝对权益
1"46O C u{ absolute order of discharge 绝对破产解除令
9dA(f~ absolute profit margin 绝对利润幅度
.lu:S;JSnS absolute value 实值；绝对值
Rde_I`Ru absolutely vested interest 绝对既得权益
>4TJH
lB}8 absorbed cost 已吸收成本；已分摊成本
FzmCS@yA absorption 吸收；分摊；合并
k*|dX.C: absorption rate 吸收率；摊配率；分摊率
2rHw5Wn]~ ACB Finance Limited 亚洲商业财务有限公司
Wu)ATs } acceptable form of reciprocity 合理的互惠条件
Sp)KtMV acceptable rate 适当利率；适当汇率
S CeZt [
acceptance agreement 承兑协议
RAKQ+Y"nl acceptance for honour 参加承兑
ANSv ZqKh acceptor 承兑人；接受人；受票人
9[DQ[bL acceptor for honour 参加承兑人
nPq\ J~M accident insurance 意外保险
~\dpD Accident Insurance Association of Hong Kong 香港意外保险公会
6h >8^ l accident insurance scheme 意外保险计划
\Ekez~k{` accident year basis 意外年度基准
Qu]0BVIe accommodation 通融；贷款
43 rM?_72 accommodation bill 通融票据；空头票据
"FQh^+ accommodation party 汇票代发人
@_YEK3l]l account balance 帐户余额；帐户结余
zF /}s_><* account book 帐簿
[i[G" %Q account collected in advance 预收款项
vZ
4Z+;. account current book 往来帐簿
Y~1}B_ account of after-acquired property 事后取得的财产报告
etf ft8 account of defaulter 拖欠帐目
La%\- o account payable 应付帐款
)DMu`cD account payee only [A/C payee only] 只可转帐；存入收款人帐户
)uf Hk account receivable 应收帐款
%Hv$PsSJ account receivable report 应收帐款报表
aM 0kV.O account statement 结单；帐单；会计财务报表
x6HebIR + account title 帐户名称；会计科目
nzy =0Ox[ accountant's report 会计师报告
LoHWk NZ5: Accountant's Report Rules 会计师报告规则
uuj"Er3 1 accounting and auditing procedure 会计与审计程序；会计与核数程序
gT @Y G; Accounting Arrangements 《会计安排》
IcL3.(!]l accounting basis 会计基础
Wy#`*h, accounting by Official Receiver 破产管理署署长呈交的帐目
AX**q$ 'R Accounting Circular 《会计通告》
Z{#^lhHx accounting class 会计类别
vVyO} Q` accounting date 记帐日期；会计结算日期
q" wi.&| accounting for money 款项核算
!|_
CXm
T| Accounting Officer 会计主任
y- k?_$ M accounting period 会计报告期；会计期
7^sU/ 3z accounting policy 会计政策；会计方针
WA Y<X:|We accounting practice 会计惯例
&ukNzV}VW accounting principle 会计准则
GQqw(2Ub} accounting record 会计记录
!N$4.slr<p accounting report 会计报告
=D5@PHpv( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p@i U}SUaE Accounting Society of China 中国会计学会
X2@mQ&n accounting statement 会计报表
\$;\,p p accounting system 会计制度；会计系统
P@9>4}r$ accounting transaction 会计事项；帐务交易
,< hXNN accounting treatment 会计处理
)I]E%ut{4, accounting year 会计年度
Tp`)cdcC[ accretion 增值；添加
S
!c/"~X+ accrual 应计项目；应累算数目
d!8q+FI accrual basis 应计制；权责发生制
1ISA^< M accrual basis accounting 应计制会计；权责发生制会计
Q m`f5-d accrue 应累算；应计
uW>AH@Pij accrued benefit 应累算利益
M0Z>$Az]t accrued charges 应计费用
_WK+BxH accrued cumulative preference share dividend 应累算的累积优先股股息
2?t(%u f] accrued expenses 应累算费用
e::5|6x accrued interest payable 应付利息；应计未付利息
hPr accrued interest receivable 应收利息；应计未收利息
#!#V!^ o accrued right 累算权益
d\;M F accruing profit 应累算的利润
dMGu9k~u accumulated fiscal reserve 累积财政储备
3\=8tg p accumulated profit 累积利润；滚存溢利
HKOJkbVZ2^ accumulated reserve 累积储备
u
MzefRN accumulation of surplus income 累积收益盈余
yfTnj: Fz acquired assets 既得资产
n_ Um)GI> acquisition 收购；购置；取得
lNsP wyCoj acquisition cost 购置成本
EfDo%H^!j acquisition expenses 购置费用
?; )(O 2p acquisition of 100% interest 收购全部股权
vCH >Fj"7 acquisition of control 取得控制权
^e@c
Ozt acquisition of fixed assets 购置固定资产
6}iIK,Om acquisition of shell “买壳”
gp- wl u4 acquisition price 收购价
bG ^eP :r act of God 天灾
""pJ O 6bI acting partner 执事合伙人
$ L</{bXW active market 买卖活跃的市场；交投畅旺的市场；旺市
{(a@3m~a% active partner 积极参与的合伙人
3kR- WgVF, active trading 交投活跃
^ Jnp\o> actual circulation 实际流通
R2]?9\II actual cost 实际成本
:NbD^h)R actual expenditure 实际开支；实际支出
O.rk!&N actual income 实际入息；实际收入；实际收益
v@>hjie actual market 现货市场
P]Gsc actual price 现货价；实际价格
*\VQ%_wg actual profit 实际利润
XQj`KUO@ actual quotation 实盘；实际价位；实际报价
5\|[) ~b actual year basis 按实际年度计算
DP; B*s4{U actuals 实货
\!cqeg*53 actuarial investigation 精算调查
8.-P Q actuarial principle 精算原则
* <9 D] actuarial report 精算师报告
I$f:K]|.m! Actuarial Society of Hong Kong 香港精算学会
Fi5,y;]R actuarial valuation 精算师估值
Ce 5
}+A} actuary 精算师
gFDP:I/ ` ad referendum agreement 暂定协议；有待覆核的协定
u85y;AE,( ad valorem duty 从价税；按值征税
A1Q]K S@ ad valorem duty system 从价税制
9HTb ad valorem fee 从价费
00;=6q]TA ad valorem tariff 从价关税
uU5:,Wy+dg additional allowance 额外免税额
&<_s XHg<x additional amount for unexpired risk 未过期风险的额外款额
iZjvO`@[ additional assessable profit 补加应评税利润
][G<CO`k additional assessment 补加评税
_"WQi}Mm additional commitment 额外承担
`n^jU92 additional commitment vote 额外承担拨款
qk_
s"}s S additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c"O\fX additional dependent parent allowance 供养父母额外免税额
L7D'wf additional provision 额外拨款
g"T~)SQP additional stamp duty 附加印花税
0A 4(RLG g additional tax 补加税罚款；补加税款
@Wx_4LOhf Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
dDpe$N adjudged bankrupt 被裁定破产
N# ,4BU adjudicated bankrupt 裁定破产人
k(^zhET adjudication fee 裁定费；评定印花税额手续费；评估契据费
HwU \[f adjudication of bankruptcy 裁定破产；宣告破产
*3 9sh[*} adjudication of insolvency 裁定无力偿还债务
3N]pN<3@ adjusted actual 经调整的实数；调整后的实数
_&F6As
!{ adjusted current assets 经调整的流动资产；调整后的流动资产
/o |@]SAe. adjusted figure 经调整的数字；调整后的数额
#mllVQ adjusted liabilities 经调整的负债；调整后的负债
v jXvjv{t adjusted loss 经调整的亏损；调整后的亏损
i r]u FOj 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
R4IFl
z adjusted profit 经调整的利润；调整后的利润
xY!]eLZ)& adjusted surplus 经调整的盈余额；调整后的盈余额
3I"&Qp%2 adjusted value 经调整的价值；调整后的价值
K]
Eq"3 adjustment 调整；修订；理算〔保险〕
sS-5W-&P{T adjustment centre 调剂中心
c&0IJ7fZG adjustment lag 调整过程的时间差距；调整时差
Pi8U}lG; adjustment mechanism 调整机制
gpw(j0/Fs adjustment of loss 亏损调整
x(S 064 adjustment process 调整过程；调整程序
tY[y ? DJ adjustment range 调整幅度
*\joaw administered exchange rate 受管制汇率
l,v :[N Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Qy6A vw/$ administration expenses 行政费用
,%KB\;1mn' administration fee 手续费；行政费
( j-(fS administration in bankruptcy 破产管理
>M vt;'c administration order 遗产管理令
^2mXXAQf7^ administrator 管理人；遗产管理人
}>Os@]*'^( administrator of the estate 遗产管理人
w:umr# admission of debt 债项承认书
*:&fw'vd, admission of proof 接纳债权证明
@#T?SNIL5 advance 放贷款项；垫付款项；预支款项；预付款项
'm2,7] advance account 暂支帐目；预付款帐户
5T advance compensation 预付补偿金
?L'k2J advance from shareholder 股东垫款
S>"d UM advance pending reimbursement 预支以待日后付还
,#c-"x Y advanced economy 先进经济体系
^
1J;SO| advancement 预付；预付财产
n:#ji|wM advances warrant 垫款令
Xp{gh@#dr advancing 贷出
JGO>X|T
adverse balance 逆差
$~:hv7% adverse exchange 逆汇
4uu*&B advertisement addressed to shareholders 在报章刊登的致股东通告
u*9C(je advice for collection 托收通知书
}XXE
hOO advice of drawing 提款通知书；汇票通知书
k"sL. }$ advice of payment 付款通知
QY^ y(I49 Advisory Committee [Securities and Futures Commission]
EI_J7J+ 谘询委员会〔证券及期货事务监察委员会〕
IsRsjhg8x Advisory Committee on Diversification 经济多元化谘询委员会
@ym7hk. affidavit 誓章；遗产申报誓章
Yb?#vp I affidavit of no receipt 述明无收款的誓章
o&CvjE
affiliate 联号；联营公司；附属公司
aoJ&< vl3 affiliated company 附属公司；联号；联营公司
&pmJ:WO,h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hqBwA1](a affordability 负担能力
|RjjP 7 African Development Bank [AfDB] 非洲开发银行
R 7{ r Y after-acquired property 事后取得的财产
:ZzG5[o3 after-hours dealing 市后交易
O! j@8~=' after-tax profit 税后盈利；税后利润；税后溢利
p [/n[@<8= agency agreement 代理协议
XBr>K> ( agency expenses 代理机构的开支
z ?gJHN< agency fee 代理费
Zv-6H*zM6 Agency Law 《代理法》
k,@1rOf agent 代理人；承销人
C u?$!|V agent of company 公司代理人
&1?Q]ZRp agent's fee 代理人费；经纪费
qh&K{r*T aggregate 总计；总数；总体数字
6Edqg aggregate amount 总款额；总额
QU#/(N(U#T aggregate assets and liabilities 总体资产与负债
'8Gw{&& aggregate at constant price 按固定价格计算的总体数字
R -h7c!ko aggregate demand 总需求
t*<c+Ixu aggregate gross position 总持仓量
}YSH 8d aggregate limit 总限额
Qy$QOtrv aggregate of salaries tax 合计薪俸税
PAc~p8S aggregate performance 总体表现；总体业绩
MR C5c: ( aggregate supply 总体供应
e1IuobT aggregate surplus 总盈余
/0\pPc*kA{ aggregate total 整体总额
(&gCVf aggregate value 总值；合计价值
!l\pwfXP&% aggregated basis 合计基准
UbYKiLDF) aggregated net chargeable income 合计应课税入息实额
Mr1pRIYMd aggregation 合并计算；合计；总和
:5Vu .\,1 aggregation of incomes of husband and wife 夫妇入息合并计算
s e1ipn _A aggregation of property 财产的总和
xj~6,;83xR agio 差价；贴水
?Z!KV= 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》
sV+>(c-$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*o>E{ 《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》
wXZ-%,R -D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Zn^E 《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》
\GWq0z& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+ X ?jf.4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`C()H@; agreement for a settlement 授产协议
.DX#:?@4@Y agreement for assignment 转让协议
~kHir]jc agreement for sale 售卖协议；买卖协议
;zOZu~Q|' agreement for sale and purchase 买卖协议
Qz<-xe`o8] agreement for the payment of interest 支付利息协议
Hc+<(g agreement for the repayment of money 还款协议
S2NsqHJr agreement of reinsurance 再保险协议
bHMlh^{`% Agricultural Bank of China 中国农业银行
fSP~~YSeU air passenger departure tax 飞机乘客离境税
~q4y'dBy* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[6Wr
t8" airport tax 机场税
EtL= _D- alcohol duty 酒精税
'Oc8[8 alienation 让与；让渡；转让
@2u <Bh}} alimony 生活费；赡养费
J )-owu; All Ordinaries Index [AOI] 所有普通股指数
7]^Cg;EtM: all risks 全险；综合险
3LTO+>, |" All Sales Record for Stock Market 《股票市场成交报告》
Q\r qG Allied Capital Resources Limited 新联财务有限公司
8t^"1ND all-items index [Consumer Price Index] 总指数〔消费物价指数〕
h h?'tb{ allocation letter 拨款信件
,S8Vfb & allocation of fund 分配款项；预留款项
ysa"f+/ allocation of profit 利润分配；溢利分配
6RF01z|~_ allocation warrant 拨款令
ENmo^O#,u allotment 分配；配股
e}?t[aK4# allotment notice 股份配售通知；配股通知
P` `hw=L allotment of shares 股份分配
d-* 9tit allowable 可获宽免；免税的
J^XH^`' allowable business loss 可扣除的营业亏损
hw7_8pAbh allowable expenses 可扣税的支出
T-@pTJ !K9 allowance 免税额；津贴；备抵；准备金
;klDt|%3j allowance for debts 债项的免税额
.d fTv/n allowance for depreciation by wear and tear 耗损折旧免税额
3}+/\:q* allowance for funeral expenses 殡殓费的免税额
X}!_p& WI allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U!'lc} 5 allowance for repairs and outgoings 修葺及支出方面的免税额
%MIu;u FR allowance to debtor 给债务人的津贴
= MXF`k^} alteration of capital 资本更改
*K)v&}uw alternate trustee 候补受托人
;z?XT \C$ amalgamation 合并
2iG Rw4`_a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p"JSYF
9] ambit of charges 征税范围；收费范围
EW!$D amended valuation 经修订的估值
AVJk American Commodities Exchange 美国商品交易所
t L5Xfd?u American Express Bank Limited 美国运通银行
}/L YI American Stock Exchange 美国证券交易所
a~%ej.)l amortization 摊销
_c&*'IY[V amount due from banks 存放银行同业的款项
4EpzCaEZ amount due from banks abroad 存放海外银行同业的款项
Za} |Ee amount due from holding companies 控股公司欠款
*Z]|
Z4Q/` amount due from local banks 存放本港银行同业的款项
Ntq c=z amount due to banks 银行同业的存款
70NHU;&N amount due to banks abroad 海外银行同业的存款
A`r9"([-A amount due to holding companies 控股公司存款
Ao\Vh\rQkq amount due to local banks 本港银行同业的存款
8x{vgx @M amount due to outport banks 外埠银行同业的存款
wv7jh~x(4 amount for note issue 发行纸币的款额
cC[n~OV amount of bond 担保契据的款额
<r kW 4 amount of consideration 代价款额
RgO 7> T\ amount of contribution 供款数额
2 9]8[Z,4 amount of indebtedness 负债款额
H )}WWXK amount of principal of the loan 贷款本金额
bDkE*4SRX amount of rates chargeable 应征差饷数额
8 N` $7^^ amount of share capital 股本额
*"5a5.`%, amount of sums assured 承保款额
`%Ghtm * amount of variation 变动幅度
y"hM6JI amount of vote 拨款数额
/;0>*ft4 amount payable 应付款额
d{he amount receivable 应收款额
EH:1Z*|Z{\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
q^cF D analysis 分析
C0W~Tk\C2 ancillary risk 附属风险
v Y\O=TZT annual account 周年帐目；周年帐目报表；年度决算；年结
|x4yPYBL annual accounting date 年结日期
[vi4,'wm annual allowance 每年免税额；年积金；年度津贴；年津
Po_O QJ:bd annual balance 年度余额
<7 rK annual disposable income 每年可动用收入
%8 tN$8P annual estimates 周年预算
)L!R~F
C annual fee 年费
'2tEKVb annual general meeting 周年大会
cg.e(@( annual growth rate 年增率；每年增长率
$SXxAS 1 annual long-term supplement 长期个案每年补助金
I5A^/=bf & annual pensionable emolument 可供计算退休金的年薪
10rGA=x'( annual report 年报
b>z. d- Annual Report on the Consumer Price Index 《消费物价指数年报》
s`J =:>9* annual return 周年报表；周年申报表；每年报税表格
e^GW[lT Annual Return Rules 《周年报表规则》
{|gJC>f@ annual review of consumer prices 每年消费物价回顾
9H}&Ri% annual roll-forward basis 逐年延展方式
Z)A+ wM annual salary 年薪
V[M#qZS annual statement 年度报表；年度决算表
acZHb[w 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
l! y
_P annuitant 年金受益人
D5>~'N3b annuity 年金
(0Qq rNs annuity contract 年金合约
J9FNjM[qe annuity on human life 人寿年金
5jQP"^ g antecedent debt 先前的债项
Fdw[CY Hz ante-dated cheque 倒填日期支票
,OCT m%6e anticipated expenditure 预期开支
xdM #>z`; anticipated net profit 预期纯利
=Q}mJs anticipated revenue 预期收入
h %s anti-inflation measure 反通货膨胀措施
h6e$$-_ anti-inflationary stance 反通货膨胀立场
rsv!mY,Em apparent deficit 表面赤字
713M4CtJ apparent financial solvency 表面偿债能力
qlJOb}$ I apparent partner 表面合伙人
lnWi E }F application for personal assessment 个人入息课税申请书
[ 8P2V application of fund 资金应用
xW9
s[X application to release as liquidator and to destruct the books of accounts and documents
Z
~9N 申请免除清盘人职务及毁灭帐簿与文件
PoJ yWC appointed actuary 委任精算师
f5 % & appointed auditor 委任核数师；委任审计师
=)YYx8gR appointed trustee 委任的受托人
'lk74qU$ appointer 委任人
ss{= ::# apportioned pro rata 按比例分摊
uq%3;#[ 0 apportionment 分配；分摊
Nj_sU0Dt Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C<t>m_t9 apportionment formula 分摊方程式
m#$za7 apportionment of estate duty 遗产税的分摊
}?J5!X appraisal 估价；评估
RM1uYFs< appreciable growth 可观增长
CD1= 2 appreciable impact 显着影响
_0["J:s9 appreciable increase 可观增长
:"^<
aLj appreciation 增值；升值
PL$F;d appreciation against other currencies 相对其他货币升值
UMwMXmZNJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~ p.W*skD appreciation tax 增值税
k#5e:VOb appropriation 拨款；拨用；拨付
)hW {>Y3x appropriation account 拨款帐目
} .) 43(>] Appropriation Bill 拨款法案
4_I{ Q^f appropriation-in-aid system 补助拨款办法
d`<^+p)oy approved assets 核准资产
=k= 2~
j approved basket stock 认可一篮子证券
~&lJT approved budget 核准预算
Wky S Tc approved charitable donation 认可慈善捐款
%`' z^W approved charitable institution 认可慈善机构
)x x/di approved currency 核准货币；认可货币
50aWFJYw approved estimates 核准预算
&jZ|@K ? approved estimates of expenditure 核准开支预算
&[ Zap6] approved overseas insurer 核准海外保险人
#(+HS Zm approved overseas trust company 核准海外信托公司
qetP93N_* approved pooled investment fund 核准汇集投资基金
f sc~$^.~\ approved provident fund scheme 认可公积金计划
DIp:S&q2 approved provision 核准拨款
"ue$DyN approved redeemable share 核准可赎回股份
#Rx"L&3Ue approved regional stock 认可地区性证券
w LN2`ucC approved retirement scheme 认可退休金计划
ZV] e- approved subordinated loan 核准附属贷款
,(27p6! arbitrage 套戥；套汇；套利
~!-8l&C arbitrageur 套戥者；套汇者
>DUE8hp ;< arbitrary amount 临时款项
Hq\E 06S@ arrangement 措施；安排；协定
M|#5 gKXd arrears 欠款
Z) i1?# arrears of pay 欠付薪酬
( [CnYv arrears of revenue 逾期未收税款；逾期未收的帐项
x<j"DS}S)D articles of association 组织章程；组织细则；组织章程细则
?U/Wio$@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
UX'NJ1f ascertainment of profit 确定利润
-0o6*?[Z "Asia Clear" “亚洲结算系统”
0 ;_wAk Asia Commercial Bank Ltd. 亚洲商业银行有限公司
JX/4=.. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_#D\*0J Asian Development Fund [ADF] 亚洲发展基金
XVDd1#h Asian dollar bond 亚洲美元债券
+%qSB9_>N{ Asian dollar market 亚洲美元市场
Qi E<[QP{g Asian dollar rate 亚洲美元利率
rK QASRF5* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
px }7If Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U?F^D4CV\ asked price 沽盘；喊价；索价；卖方报价
3).o"AN assessable income 应评税入息
:n4:@L<%H assessable loss 应评税亏损
+>:}req assessable profit 应评税利润
27],O@ 2?L assessable value 应评税值
/1W7<']>xV assessed profit 估定利润
n *i'v tQ8 assessed value 经评估价值
ow+Dd[i assessment 评税；评定；估价；评税单
7vpN 6YP assessment number 评税编号；估价编号
k g,ys 4 assessment of additional tax 补加税评税
hH c^ZA assessment of performance 业绩评估；实绩评价
RQpIBsj Assessor 评税主任
2WPF{y%/ asset price bubbles 资产价格泡沫
i$JG^6,O asset-backed securities 具资产保证的证券
fAM D2C assets accretion 资产增值
,B~lwF9 assets and liabilities 资产与负债
rbK#a)7 assets betterment statement 资产递增表；资产改进表
|aS~"lImh assets lending 实物放款；有抵押贷款
Cj !i)- assets of the company passing on the death 死者去世时转移的公司资产
$EQT"ZX>%i assets pledged as security for liabilities 用作负债抵押的资产
[|[sY o assets portfolio 资产投资组合
mfngbF a1 assets price 资产价格
NB3Syl8g assets quality 资产质素
XiRT|%j assets realization 资产变现
C9 mzg assets refinancing arrangement 资产再集资安排
;o)=XEh 8P assets securitization 资产证券化
]] uzl0LH assets situated outside Hong Kong 在香港以外地方的资产
>C:"$x2"#( assets stripping 削减资产；拆卖资产
Z;fm;X %4 assets value 资产值
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A#T:4 assignee 承让人
'9 * |N= assignment 转让；转让书；转让契
V%BJNJ assignment of interest 权益转让
5fegWCJ assignment of letters patent and trade mark 专利证书及商标转让
-4vHK!l assignment of property 物业转让；物业转让书
YBtq0c assignment right 转让权
"y~muE:. assignor 转让人
"$W|/vD+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
q:
TT4MUj< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b =K6IX; associate member 附属会员
\]U<hub associated body corporate 相联法人团体
hC|5e|S associated company 相联公司；联属公司
[%7;f|p? associated corporation 相联法团
NMl ?Y uEv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m@G<ZCMZ 公认会计师公会〔英国〕
/o|PA:6J Association of Futures Exchange Brokers 香港期货经纪协会
xTJ Sr2f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#a(%(k S association of underwriters 承保人组织
M<A;IOpR+ assumption of control 接管
nIyROhZ assurance 担保；保险；转易；转易书
lrs0^@.+ assurance of interest 权益的转易
;]gsJ9FK< at 19XX price 按一九ＸＸ年价格计算
:F^$"~(, at a discount 按赔价计算；按贴水价格计算；打折扣
~KA p\!, at a premium 按溢价计算；按升水价格计算
{d 1N& at call 通知付款；按通知
QiTR-M2C! at constant market price 按固定市价计算
abROFI5.L at constant price 按固定价格计算
$u; >hk at cost 按成本计算
R3B5-^s at current market price 按当时市价计算；按现时市价计算
`26V`%bPkr at current price 按当时价格计算；按现时价格计算
0'yG1qG at factor cost 按要素成本计算；按生产要素成本计算
S,*{q( at money-of-the-day price 按付款当日价格计算
NK7H,V}T at or better 按指定或较佳价位〔买卖指令〕
{PODisl>\D at par 按面值计算；平价
?W[J[cb at sight 见票即付
Qp kKVLi at the close 按收市盘
R`@8.]cpPy at the opening 按开市盘
s[G |q5n attestation 见证；见证条款
Wl&
>6./{ at-the-money option 平价期权
t7u m
[ attorney 受权人；受托代表人
{cR_?Y@ attornment 新拥有人承认书
a=J@y K attributable profit 可归属利润
iK5]y+@8 attributable share value 可归属股份价值
+{,N X Auckland Stock Exchange 奥克兰证券交易所
ZnvEv;P auction 拍卖
V!T^wh; auctioneer 拍卖商
wr$cK'5ZL audit 审计；核数
k^H0b\hYY Audit Commission 审计署
ydwK!j0y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
FOOQ'o[} 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〕
FX
HAZ2/\ audit review 帐目审查
rc;7W: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M82.khm~jM audited account 审计帐目；经审计的帐目
8hTR*e! + audited annual account 经审计的周年帐目
< | {L[ audited balance sheet 经审计的资产负债表
pN\)(:"8v auditor 核数师；核数主任；审计师
9W{,=.%MX$ auditor's certificate 核数师证明书；审计师证明书
#4P8Rzl$/ auditor's report 核数师报告；审计师报告
> I$ B= Aussie bond 澳元债券
dT5J-70Fl austerity budget 紧缩预算
On#;)35M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b#D9 eJhS Australia All Ordinaries Index 澳洲所有普通股票指数
2[jL^ XMM Australian Dollar [AUD] 澳元
Jj2g5={ Australian Options Market 澳大利亚期权市场
h5L=M^z!> Australian Securities Commission 澳洲证券事务监察委员会
!]$V9F{K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
WGH%9 2 Australian Stock Exchange 澳大利亚证券交易所
U7^7/s/. Austrian Schilling [ATS] 奥地利先令
.:w#&yM [U authentication 认证；鉴证
f ,tW_g authority to purchase 委托购买证；委购书
E rr4
%- authorization 认可；核准；授权；授权书
<Z{vC authorization by direction 指示授权
:PgF authorization by instruction 指令授权
7JbY}@ authorization by warrant 令状授权
=nJ{$%L\x, authorization of unit trust 单位信托的认可
<+V -k| authorized agent 指定代理人
?qju
DD authorized capital 法定资本
\Dn&"YG7 authorized clerk 出市员
WMW1B }Z3 authorized dealer 认可交易商
J'o DOn.M authorized financial institution 认可财务机构
KMUK` tbaI authorized fund 认可基金
FX
H0PK authorized fund house 获授权的基金公司；认可基金公司
,"~WkLI~\t authorized institution 认可机构
TQ ;
Z.)L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/_]ltX D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r
eGm> authorized insurer 获授权保险人；获认可承保人
^'m\D; authorized investment 特准投资项目
*6:v}#b[ authorized person 获授权人
^ #]c0 authorized representative 获授权代表
?nQ_w0j authorized share capital 法定股本
~j=xi P automated quotation system 自动报价系统
}VF#\q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
OkLz^R?d 自动交易系统〔香港期货交易所有限公司〕
3)}( M automatic adjustment mechanism 自动调整机制
W%TQY R automatic adjustment system 自动调整系统
+wipfL~&S Automatic Clearing House 自动票据交换所
538fK9[ automatic exchange rates accumulation system 自动化汇率累集系统
G 0hYFc u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
b3}Q#Y\G automatic teller machine [ATM] 自动柜员机
k!T|)\nc+ autopay 自动转帐
}i(qt&U; available assets 可用资产
5?Bc
Y ; available fiscal reserve 现存财政储备
2z4<N2! M available profit 可用利润
_}D%iJg# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
KE<k j$
average 平均；平均数；海损
.Y;b)]@f average basic salary 平均基本薪金
yH^f\u0 average consumer expenditure 平均消费开支；一般消费开支
n|WfaJQZ average cost 平均成本
)B6# A0 average cost of land production 增辟土地平均成本
1!vPc93 $$ average daily turnover 平均每日成交额
R,%_deV\( average daily wage rate 平均每日工资率
YydA6IK4 average expenditure pattern 平均开支模式
?]^zD k@~ average growth rate 平均增长率
@<2d8ed average net fixed assets 固定资产平均净值
Bz?l{4". average of relatives 相对价格平均数
nP<S6:s: average price 平均价格
W;4Lkk$ average propensity to consume 平均消费倾向；一般消费倾向
`ruNA>M average propensity to save 平均储蓄倾向；一般储蓄倾向
' TL2%T/)t average rate 平均率
(?vK_{ average revenue 平均收入；平均收益
8!&nKy<Y average stock 平均库存；平均存货
$xT1 1 ^ average yearly rent 平均年租
D|l,08n"? avoidance of double taxation 避免双重课税
Ry&q1 j avoidance of tax 避税
