A:
Mww]l[1'EL A share Ａ股；甲类股份
)-{Qa\6(% abatement of tax 减税；减扣免税额
u~k wNN9t3 ABN AMRO Bank N.V. 荷兰银行
w g1pt1 ` above-the-line expenditure 线上项目支出；经常预算支出
aS7zG2R4H above-the-line receipt 线上项目收入；经常预算收入
GT.^u#r ABSA Asia Limited 南非联合亚洲有限公司
}a1UOScO0 absolute change 绝对数值变更
W< L6, absolute expenditure 实际开支
WI,=?~- absolute guideline figure 绝对准则数字
Dn3~8 absolute interest 绝对权益
@i h }x absolute order of discharge 绝对破产解除令
!T~d5^l! absolute profit margin 绝对利润幅度
1W
g8jr's absolute value 实值；绝对值
% ze1ZWO{ absolutely vested interest 绝对既得权益
ezvaAhd{ absorbed cost 已吸收成本；已分摊成本
|Q; o 538 absorption 吸收；分摊；合并
GXRjR\Ch absorption rate 吸收率；摊配率；分摊率
\d+HYLAJn ACB Finance Limited 亚洲商业财务有限公司
t_rDX hM acceptable form of reciprocity 合理的互惠条件
[s2V-'2 acceptable rate 适当利率；适当汇率
c$|dK acceptance agreement 承兑协议
9-^p23.@[j acceptance for honour 参加承兑
gNd
J=r4 acceptor 承兑人；接受人；受票人
8TPm[r] acceptor for honour 参加承兑人
o %%fO accident insurance 意外保险
zF r} $ Accident Insurance Association of Hong Kong 香港意外保险公会
2~DPq p[ accident insurance scheme 意外保险计划
wVOL7vh accident year basis 意外年度基准
`RcNqPY#S accommodation 通融；贷款
QO.gt*" accommodation bill 通融票据；空头票据
srLr~^$j[ accommodation party 汇票代发人
/ 8>/"Z2S account balance 帐户余额；帐户结余
U08?*{ account book 帐簿
'[8b0\ account collected in advance 预收款项
N R&9:? account current book 往来帐簿
{ NJ>[mKg account of after-acquired property 事后取得的财产报告
q4iD59yd)S account of defaulter 拖欠帐目
bl?%:qb.V account payable 应付帐款
X^5"7phI@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
:(` >b Y account receivable 应收帐款
P{!:pxu[ account receivable report 应收帐款报表
1qe^rz| account statement 结单；帐单；会计财务报表
p 8d n-4 account title 帐户名称；会计科目
eF^"{a3b accountant's report 会计师报告
A'1AU:d Accountant's Report Rules 会计师报告规则
Te}yQ= + accounting and auditing procedure 会计与审计程序；会计与核数程序
-3t BN*0+ Accounting Arrangements 《会计安排》
FT>~ES]cQd accounting basis 会计基础
FraW6T}_ accounting by Official Receiver 破产管理署署长呈交的帐目
\_AEuz3
F Accounting Circular 《会计通告》
l6c%_<P| accounting class 会计类别
Y B~t|m65 accounting date 记帐日期；会计结算日期
F ^ t?*
accounting for money 款项核算
dM mka Accounting Officer 会计主任
:wZ`>,K"t> accounting period 会计报告期；会计期
LIC~Kehi accounting policy 会计政策；会计方针
psX%.95Y accounting practice 会计惯例
#pQ"+X accounting principle 会计准则
`F\:XuY accounting record 会计记录
-wQ^oOJ accounting report 会计报告
!5%5]9'n@* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]Y&)98 Accounting Society of China 中国会计学会
!NLvo _[Y accounting statement 会计报表
w<e;rKr accounting system 会计制度；会计系统
<yI,cM<c accounting transaction 会计事项；帐务交易
,&&M|,NQ&s accounting treatment 会计处理
b]<Hh U accounting year 会计年度
/rxltF 3 accretion 增值；添加
)6:]o&bZ accrual 应计项目；应累算数目
aXbNDj
][ accrual basis 应计制；权责发生制
k5t^s accrual basis accounting 应计制会计；权责发生制会计
fj-pNl6Gf accrue 应累算；应计
2K rqY accrued benefit 应累算利益
r7"A u" accrued charges 应计费用
W x?&igh accrued cumulative preference share dividend 应累算的累积优先股股息
6~F#F)C' accrued expenses 应累算费用
xR|eye R accrued interest payable 应付利息；应计未付利息
. pIR/2U\F accrued interest receivable 应收利息；应计未收利息
0L0Jc, (F+ accrued right 累算权益
7<1fKrN?GF accruing profit 应累算的利润
i=1 }lk q accumulated fiscal reserve 累积财政储备
G?-`>N-u accumulated profit 累积利润；滚存溢利
P,/13tZ#3 accumulated reserve 累积储备
J[ !x%8m accumulation of surplus income 累积收益盈余
#K#Mv / acquired assets 既得资产
7^I$%o 1g acquisition 收购；购置；取得
UOu6LD/|h acquisition cost 购置成本
6c2ThtL acquisition expenses 购置费用
n4WSV acquisition of 100% interest 收购全部股权
YO(:32S acquisition of control 取得控制权
G&@-R{i acquisition of fixed assets 购置固定资产
I[=Wmxa?r acquisition of shell “买壳”
nGx ~) T acquisition price 收购价
9eGCBVW:* act of God 天灾
QP $ nDK< acting partner 执事合伙人
s`#ntset0 active market 买卖活跃的市场；交投畅旺的市场；旺市
4\1wyN /}M active partner 积极参与的合伙人
~Un64M? active trading 交投活跃
DhWWN>I actual circulation 实际流通
D(qHf9 actual cost 实际成本
J&63 Z actual expenditure 实际开支；实际支出
}2Cd1RnS actual income 实际入息；实际收入；实际收益
CO:*x,6au actual market 现货市场
q8?= *1g actual price 现货价；实际价格
,T F<y#wed actual profit 实际利润
#u 8*CA9 actual quotation 实盘；实际价位；实际报价
7sud/* +F actual year basis 按实际年度计算
Sf'i{xye actuals 实货
$-$5ta{s actuarial investigation 精算调查
v~V;+S=gz actuarial principle 精算原则
d<^_w!4X} actuarial report 精算师报告
[_
M6/ Actuarial Society of Hong Kong 香港精算学会
-_2Dy 1 actuarial valuation 精算师估值
dd \bI_ actuary 精算师
.'5'0lR5 ad referendum agreement 暂定协议；有待覆核的协定
8Wdkztp/S ad valorem duty 从价税；按值征税
Ii~; d3. ad valorem duty system 从价税制
yX7CN5vVl ad valorem fee 从价费
}c`
?0FQ ad valorem tariff 从价关税
(B >)2: T1 additional allowance 额外免税额
_8[UtZYG additional amount for unexpired risk 未过期风险的额外款额
^e?$ ]JiA! additional assessable profit 补加应评税利润
F2bm+0vOJ additional assessment 补加评税
3Vc T7y*{P additional commitment 额外承担
$R%+* additional commitment vote 额外承担拨款
UsLh)#}h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"JzfL(yt additional dependent parent allowance 供养父母额外免税额
/&D'V_Q`* additional provision 额外拨款
v#<\:|XAg additional stamp duty 附加印花税
%"l81z additional tax 补加税罚款；补加税款
M'cJ)-G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uX[O,l^} adjudged bankrupt 被裁定破产
0\5M^:8i3 adjudicated bankrupt 裁定破产人
g|ql 5jW adjudication fee 裁定费；评定印花税额手续费；评估契据费
FNz84qVIx' adjudication of bankruptcy 裁定破产；宣告破产
3TU'*w
& adjudication of insolvency 裁定无力偿还债务
7o;x (9 adjusted actual 经调整的实数；调整后的实数
>"cr-LB adjusted current assets 经调整的流动资产；调整后的流动资产
ljup#:n adjusted figure 经调整的数字；调整后的数额
nU} ~I)@V adjusted liabilities 经调整的负债；调整后的负债
?_VRfeztw adjusted loss 经调整的亏损；调整后的亏损
s8t f@H4r adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
,'FD}yw4v adjusted profit 经调整的利润；调整后的利润
h`?y 2?O adjusted surplus 经调整的盈余额；调整后的盈余额
Hs[}l_gYn adjusted value 经调整的价值；调整后的价值
M0O>Ljo4RN adjustment 调整；修订；理算〔保险〕
R(: 4s adjustment centre 调剂中心
H9%l?r5 adjustment lag 调整过程的时间差距；调整时差
*I:mw8t adjustment mechanism 调整机制
iY0,WT}&n adjustment of loss 亏损调整
13ipaz adjustment process 调整过程；调整程序
n&_YYEHx adjustment range 调整幅度
@<vF]\Ce administered exchange rate 受管制汇率
_/|8%] ) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
G$cxDGo administration expenses 行政费用
1KW3 l<v-6 administration fee 手续费；行政费
HR[ Q
?rg administration in bankruptcy 破产管理
'Z\{D*=V8 administration order 遗产管理令
X!T|0 7#c administrator 管理人；遗产管理人
TT|-aS0l(u administrator of the estate 遗产管理人
ob0~VEH- admission of debt 债项承认书
7 ,$ axvLw admission of proof 接纳债权证明
M$,Jg5Dc advance 放贷款项；垫付款项；预支款项；预付款项
dav vI$TA advance account 暂支帐目；预付款帐户
k?^%hO>[ advance compensation 预付补偿金
;xSRwSNDi( advance from shareholder 股东垫款
>4Iv[ D1 advance pending reimbursement 预支以待日后付还
N\_( w:q advanced economy 先进经济体系
q^u1z|'Z advancement 预付；预付财产
Lb!r(o>8Cb advances warrant 垫款令
m +Y@UgB advancing 贷出
hgj CXl adverse balance 逆差
HKpD 2M adverse exchange 逆汇
kfVZ=`p} advertisement addressed to shareholders 在报章刊登的致股东通告
0; vtdM[_ advice for collection 托收通知书
) nhfkW=e advice of drawing 提款通知书；汇票通知书
6yN"
l
Q7 advice of payment 付款通知
q1UBKhpnH Advisory Committee [Securities and Futures Commission]
--Oprl 谘询委员会〔证券及期货事务监察委员会〕
}W1^t Advisory Committee on Diversification 经济多元化谘询委员会
/M 0 p_4 affidavit 誓章；遗产申报誓章
u/ } xE7G affidavit of no receipt 述明无收款的誓章
PM@XtL7J affiliate 联号；联营公司；附属公司
j\!
e9 M affiliated company 附属公司；联号；联营公司
@|^jq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z%Vr+)!4 affordability 负担能力
?hKm&B;d African Development Bank [AfDB] 非洲开发银行
pw!@Q?R after-acquired property 事后取得的财产
{n\6BTs after-hours dealing 市后交易
!2(. $}E after-tax profit 税后盈利；税后利润；税后溢利
;JYoW{2 agency agreement 代理协议
m6-76ma,hi agency expenses 代理机构的开支
]+AAT=B<! agency fee 代理费
9KX ym } Agency Law 《代理法》
QS\Uq(Ja\ agent 代理人；承销人
H]BAW *} agent of company 公司代理人
6 0'6/3 agent's fee 代理人费；经纪费
L5/mO6;k aggregate 总计；总数；总体数字
#`vVg GZ& aggregate amount 总款额；总额
7O:" ~L aggregate assets and liabilities 总体资产与负债
p[u4, aggregate at constant price 按固定价格计算的总体数字
C+`xx('N9 aggregate demand 总需求
T 4eWbNSs aggregate gross position 总持仓量
THJ
3-Ug aggregate limit 总限额
A x f^hBP aggregate of salaries tax 合计薪俸税
R ^w}o,/ aggregate performance 总体表现；总体业绩
&uPDZ#C- aggregate supply 总体供应
dnix:'D1 aggregate surplus 总盈余
6 zuze0ud aggregate total 整体总额
k'x #t( aggregate value 总值；合计价值
(e(Rr 4 aggregated basis 合计基准
)R~a;?T_c0 aggregated net chargeable income 合计应课税入息实额
2@fa
rx: aggregation 合并计算；合计；总和
cu<y8
:U< aggregation of incomes of husband and wife 夫妇入息合并计算
O5O.><RP aggregation of property 财产的总和
ikr7DBLt agio 差价；贴水
XYts8}y5 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Uh*@BmDA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{f-XyF1` 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
)PwQ^||{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+uELTHH= 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
w3d34*0$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^eo bp.U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|Hf l&3 agreement for a settlement 授产协议
=C#*!N73 agreement for assignment 转让协议
`T=1<Tw c agreement for sale 售卖协议；买卖协议
$}db /hY* agreement for sale and purchase 买卖协议
9T$u+GX' agreement for the payment of interest 支付利息协议
Jns/v6 agreement for the repayment of money 还款协议
]Ym=+lgi agreement of reinsurance 再保险协议
5:$Xtq Agricultural Bank of China 中国农业银行
Y!M~#oqio air passenger departure tax 飞机乘客离境税
!f`5B( @ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[$;,Ua-mt airport tax 机场税
9Yn)t#G'`F alcohol duty 酒精税
y=#j`MH{> alienation 让与；让渡；转让
o ~;M" alimony 生活费；赡养费
.ots?Ns All Ordinaries Index [AOI] 所有普通股指数
w
[L &* all risks 全险；综合险
1#]B^D All Sales Record for Stock Market 《股票市场成交报告》
O~atNrHD Allied Capital Resources Limited 新联财务有限公司
~?CS _B * all-items index [Consumer Price Index] 总指数〔消费物价指数〕
* .o"ZVl allocation letter 拨款信件
3+%nn+m allocation of fund 分配款项；预留款项
5*B tb#: allocation of profit 利润分配；溢利分配
?T
<rt allocation warrant 拨款令
~~@y_e[N#l allotment 分配；配股
'aZAS Pn[ allotment notice 股份配售通知；配股通知
S_$nCyaH2 allotment of shares 股份分配
eKyqU9 allowable 可获宽免；免税的
r,0@~;zA allowable business loss 可扣除的营业亏损
8A!'I< S1 allowable expenses 可扣税的支出
2Y $ allowance 免税额；津贴；备抵；准备金
:kt/$S^- allowance for debts 债项的免税额
$C$ub&D
~" allowance for depreciation by wear and tear 耗损折旧免税额
H~eGgm;p allowance for funeral expenses 殡殓费的免税额
[<Q4U{F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?;_O
9 allowance for repairs and outgoings 修葺及支出方面的免税额
\qB6TiB/ allowance to debtor 给债务人的津贴
zC#%6@P\ alteration of capital 资本更改
2
ZK%)vq0 alternate trustee 候补受托人
-zdmr"CA amalgamation 合并
EWO / u.z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c@9##DPn ambit of charges 征税范围；收费范围
Ok,HD7 amended valuation 经修订的估值
n>S2}y American Commodities Exchange 美国商品交易所
bM ^7g American Express Bank Limited 美国运通银行
>x *)GPDa American Stock Exchange 美国证券交易所
FllX za) amortization 摊销
`6}Yqh)) amount due from banks 存放银行同业的款项
[1U{ci&=p amount due from banks abroad 存放海外银行同业的款项
"O``7HA} amount due from holding companies 控股公司欠款
v1h.pbz`w amount due from local banks 存放本港银行同业的款项
Hr&Ere8.4p amount due to banks 银行同业的存款
E? _ zZ2 amount due to banks abroad 海外银行同业的存款
Wt:~S/l amount due to holding companies 控股公司存款
']h
IfOD"r amount due to local banks 本港银行同业的存款
sjn:O' amount due to outport banks 外埠银行同业的存款
a5 bPEJ=I amount for note issue 发行纸币的款额
5aG5BA[N amount of bond 担保契据的款额
(2tH"I amount of consideration 代价款额
},s_nJR:8 amount of contribution 供款数额
[[X+P 0`r amount of indebtedness 负债款额
n$xszuNJ` amount of principal of the loan 贷款本金额
MOeoU1Hn amount of rates chargeable 应征差饷数额
ZJvo9!DL|
amount of share capital 股本额
hX3@f;[B2 amount of sums assured 承保款额
Q vJZkGX amount of variation 变动幅度
=|"= l1 amount of vote 拨款数额
gvlFumg2 amount payable 应付款额
(gU2"{:]J amount receivable 应收款额
X|' 2R^V. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MnS+ nH!d analysis 分析
DN<M ?u] ancillary risk 附属风险
O+b6lg )q annual account 周年帐目；周年帐目报表；年度决算；年结
AOAO8%|I annual accounting date 年结日期
j_V/GnEQ annual allowance 每年免税额；年积金；年度津贴；年津
/?U!y?t&@ annual balance 年度余额
b` zET^F annual disposable income 每年可动用收入
|EEi&GOR(y annual estimates 周年预算
QXY}STs annual fee 年费
x) 5LT}p annual general meeting 周年大会
]Zk}ZG>6 annual growth rate 年增率；每年增长率
o[^Q y(2~ annual long-term supplement 长期个案每年补助金
-yl;3K]l annual pensionable emolument 可供计算退休金的年薪
=ajLa/m' annual report 年报
"&<~UiI Annual Report on the Consumer Price Index 《消费物价指数年报》
&(7$&Q annual return 周年报表；周年申报表；每年报税表格
V:>`*tlh Annual Return Rules 《周年报表规则》
59Nd}wPO; annual review of consumer prices 每年消费物价回顾
\447]<u annual roll-forward basis 逐年延展方式
8)?_{ annual salary 年薪
4DM*^=9E annual statement 年度报表；年度决算表
d- kZt@DL= 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
OpUA{P annuitant 年金受益人
Pk:zfC?4 annuity 年金
1$ ( annuity contract 年金合约
$+jy/:]D annuity on human life 人寿年金
g}Mi9Kp antecedent debt 先前的债项
\ 4QH/e ante-dated cheque 倒填日期支票
%6HX*_Mr & anticipated expenditure 预期开支
?;RD u[eD anticipated net profit 预期纯利
^RDU
p5,T anticipated revenue 预期收入
x`L+7,&n anti-inflation measure 反通货膨胀措施
E-F 5y anti-inflationary stance 反通货膨胀立场
WUY,. 8 apparent deficit 表面赤字
RY<%'\A`~ apparent financial solvency 表面偿债能力
ckWkZ
78\ apparent partner 表面合伙人
`M0 YAiG application for personal assessment 个人入息课税申请书
(
OXY^iq application of fund 资金应用
p[ Hr39o application to release as liquidator and to destruct the books of accounts and documents
~ k<SbFp 申请免除清盘人职务及毁灭帐簿与文件
6klD22b 2$ appointed actuary 委任精算师
HzEGq,. appointed auditor 委任核数师；委任审计师
^/<|f,2 appointed trustee 委任的受托人
)# PtV~64 appointer 委任人
snq;:n! apportioned pro rata 按比例分摊
j%WY ,2P apportionment 分配；分摊
Ro~fvL~Ps Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e96#2A5 f apportionment formula 分摊方程式
i*68- n apportionment of estate duty 遗产税的分摊
--A&TV appraisal 估价；评估
])UwC-l appreciable growth 可观增长
I*( 1.%:m appreciable impact 显着影响
H`gb}? 9R appreciable increase 可观增长
f~ R[&q + appreciation 增值；升值
A _i zSzC1 appreciation against other currencies 相对其他货币升值
bBG/gQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*v& *% B appreciation tax 增值税
}H2#H7!H appropriation 拨款；拨用；拨付
l?<q
YjI appropriation account 拨款帐目
FJF3B)Va| Appropriation Bill 拨款法案
)mG0g@ qOK appropriation-in-aid system 补助拨款办法
)ji@k(x27q approved assets 核准资产
D:)~%wu Lt approved basket stock 认可一篮子证券
OEI3eizgH approved budget 核准预算
XR+rT approved charitable donation 认可慈善捐款
#<]Iz'\` approved charitable institution 认可慈善机构
Wp`C:H approved currency 核准货币；认可货币
3C#RjA-2[ approved estimates 核准预算
zb?kpd} r approved estimates of expenditure 核准开支预算
2NYi-@mr approved overseas insurer 核准海外保险人
"qE {a>d approved overseas trust company 核准海外信托公司
3(o7co-f approved pooled investment fund 核准汇集投资基金
f B 7ljg approved provident fund scheme 认可公积金计划
Q.1X P approved provision 核准拨款
E|{m"RUOy approved redeemable share 核准可赎回股份
1 w 17L]4 approved regional stock 认可地区性证券
;:?*t{r4# approved retirement scheme 认可退休金计划
Bz:&f46{ approved subordinated loan 核准附属贷款
%",ULtZ+ arbitrage 套戥；套汇；套利
]zcV]Qj$~ arbitrageur 套戥者；套汇者
bM5CDzH(#X arbitrary amount 临时款项
lz}llLb1 arrangement 措施；安排；协定
Pa[?L:E arrears 欠款
!-ZP*V3}h arrears of pay 欠付薪酬
1@@y]s_.a arrears of revenue 逾期未收税款；逾期未收的帐项
sS|<&3 articles of association 组织章程；组织细则；组织章程细则
>Fp&8p`am Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O{n C^`X ascertainment of profit 确定利润
G:DSWW} "Asia Clear" “亚洲结算系统”
b Oe<\Y$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>] -<uT_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
p7$3`t 6u Asian Development Fund [ADF] 亚洲发展基金
)tvc/)&A} Asian dollar bond 亚洲美元债券
_0m}z%rI Asian dollar market 亚洲美元市场
F^]aC98]1 Asian dollar rate 亚洲美元利率
-F1P2 8<? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0$l&i=L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&1~Re.* B asked price 沽盘；喊价；索价；卖方报价
H) cQO?B assessable income 应评税入息
*#6|!%? g assessable loss 应评税亏损
2^J/6R$ assessable profit 应评税利润
7N6zqjIB assessable value 应评税值
hR0]8l | assessed profit 估定利润
5!8-)J-H assessed value 经评估价值
[WYJrk. assessment 评税；评定；估价；评税单
}H; ]k-) assessment number 评税编号；估价编号
XHZLW h"gS assessment of additional tax 补加税评税
8;0 ^'Qr8 assessment of performance 业绩评估；实绩评价
f}%sO Assessor 评税主任
H(?e&Qkg asset price bubbles 资产价格泡沫
H6{Rd+\Z asset-backed securities 具资产保证的证券
QY =QQG assets accretion 资产增值
^(J-dK assets and liabilities 资产与负债
%xHu,* assets betterment statement 资产递增表；资产改进表
8 TI#7 assets lending 实物放款；有抵押贷款
<ip)r; assets of the company passing on the death 死者去世时转移的公司资产
B6uf;Yc assets pledged as security for liabilities 用作负债抵押的资产
oW8;^u assets portfolio 资产投资组合
f@L \E>t assets price 资产价格
*5^ze+: assets quality 资产质素
TD%WJ9K\ assets realization 资产变现
Fos1WH?\ assets refinancing arrangement 资产再集资安排
1&} G+y assets securitization 资产证券化
ON NW.xHp assets situated outside Hong Kong 在香港以外地方的资产
'h k @>" assets stripping 削减资产；拆卖资产
.C6gl ]6y@ assets value 资产值
9 #:ue@) assignee 承让人
q4 $sc_0i assignment 转让；转让书；转让契
NXi ,5 assignment of interest 权益转让
IN>Ts To assignment of letters patent and trade mark 专利证书及商标转让
N]* !8 assignment of property 物业转让；物业转让书
Re {ej assignment right 转让权
h|)2 ' 07 assignor 转让人
9z5 z associate 有联系的人；有关连人士；相联者；合伙人；联系人
+Z]y #= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Y[T J;O!R associate member 附属会员
95VqaR, associated body corporate 相联法人团体
~;` fC|) associated company 相联公司；联属公司
X+\0%| associated corporation 相联法团
u"eZa!# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$*g{[&L|6 公认会计师公会〔英国〕
m[{nm95QZ Association of Futures Exchange Brokers 香港期货经纪协会
%N!h38N2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
JW2W>6Dgv[ association of underwriters 承保人组织
.ZM] %[4 assumption of control 接管
U24V55ZnI assurance 担保；保险；转易；转易书
V.+DP assurance of interest 权益的转易
rC=f#YjR at 19XX price 按一九ＸＸ年价格计算
h@ EJTAi at a discount 按赔价计算；按贴水价格计算；打折扣
< x ^IwS at a premium 按溢价计算；按升水价格计算
p {w}
at call 通知付款；按通知
N{|[R
at constant market price 按固定市价计算
m79 m{!q$- at constant price 按固定价格计算
S|tA[klh at cost 按成本计算
l8 eT{!4 at current market price 按当时市价计算；按现时市价计算
zC[i <'h!T at current price 按当时价格计算；按现时价格计算
^BQ>vI'.4 at factor cost 按要素成本计算；按生产要素成本计算
>Y44{D\` at money-of-the-day price 按付款当日价格计算
bXk:~LE at or better 按指定或较佳价位〔买卖指令〕
x`wZtv \ at par 按面值计算；平价
zp}yiE! bl at sight 见票即付
4{c`g$j> at the close 按收市盘
M ,I68 at the opening 按开市盘
F@oT7NB/n attestation 见证；见证条款
VNr!|bp5 at-the-money option 平价期权
4c~*hMr y attorney 受权人；受托代表人
zaQ$ Ht attornment 新拥有人承认书
3~#Z E;># attributable profit 可归属利润
6 ="M0% attributable share value 可归属股份价值
5B_-nYJDt Auckland Stock Exchange 奥克兰证券交易所
-(`K7T>D. auction 拍卖
:+kg4v&r auctioneer 拍卖商
H rM)jC<~ audit 审计；核数
7m vSo350 Audit Commission 审计署
\nn56o@eN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iLc)"L-i 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〕
YN$ndqOP audit review 帐目审查
Ov F8&*A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8uD8or audited account 审计帐目；经审计的帐目
RRK^~JQI.2 audited annual account 经审计的周年帐目
M p}!+K audited balance sheet 经审计的资产负债表
i G?w; auditor 核数师；核数主任；审计师
q_ OY sg auditor's certificate 核数师证明书；审计师证明书
2X
qPZ]2g auditor's report 核数师报告；审计师报告
17?NR\Q Aussie bond 澳元债券
7] R6 austerity budget 紧缩预算
1==P.d( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bgkbwE Australia All Ordinaries Index 澳洲所有普通股票指数
ayB=|*Q" Australian Dollar [AUD] 澳元
_:/Cl9~ Australian Options Market 澳大利亚期权市场
\3J+OY Australian Securities Commission 澳洲证券事务监察委员会
g6tWU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
f]O5V$!RuE Australian Stock Exchange 澳大利亚证券交易所
Te{aB"B Austrian Schilling [ATS] 奥地利先令
^R&_}bp authentication 认证；鉴证
~GsH8yA_P authority to purchase 委托购买证；委购书
ZdJVs/33Vn authorization 认可；核准；授权；授权书
yHV^a0e7EH authorization by direction 指示授权
E`
:ZH authorization by instruction 指令授权
!8H!F j`|j authorization by warrant 令状授权
TPN:cA6[c authorization of unit trust 单位信托的认可
e UGm n s authorized agent 指定代理人
Qr^Z~$i t authorized capital 法定资本
A= \'r<: authorized clerk 出市员
d|D'&&&c authorized dealer 认可交易商
7M&.UzIY` authorized financial institution 认可财务机构
a,F8+
Pb> authorized fund 认可基金
81%qM7v 9H authorized fund house 获授权的基金公司；认可基金公司
WHdqO8 authorized institution 认可机构
j};pv 2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>vNk kxWyQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8VBkI Ygb authorized insurer 获授权保险人；获认可承保人
v)v{QNQp^ authorized investment 特准投资项目
a!SR" 3 k authorized person 获授权人
KBUAdpU8 authorized representative 获授权代表
83p$ !8]u authorized share capital 法定股本
s~IA},F,\ automated quotation system 自动报价系统
5,G<}cd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~Sn5;g8+\ 自动交易系统〔香港期货交易所有限公司〕
Ynk><0g6 automatic adjustment mechanism 自动调整机制
,& \&::R automatic adjustment system 自动调整系统
d6Q :{!Sd" Automatic Clearing House 自动票据交换所
8_sU8q*s automatic exchange rates accumulation system 自动化汇率累集系统
V@5 4k*V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vh:UXE lm automatic teller machine [ATM] 自动柜员机
pU'`9f Li_ autopay 自动转帐
uj+.L6S available assets 可用资产
wUZ(T in available fiscal reserve 现存财政储备
&j
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*; ZW=%M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
O #uaGziFf average 平均；平均数；海损
OmoplJ+ average basic salary 平均基本薪金
pE YrmC average consumer expenditure 平均消费开支；一般消费开支
qx#ghc U average cost 平均成本
80R= r average cost of land production 增辟土地平均成本
+lXdRc`6 average daily turnover 平均每日成交额
qAuUe=w%p average daily wage rate 平均每日工资率
s\3Z?zm8 average expenditure pattern 平均开支模式
ux/[d6To average growth rate 平均增长率
[h 2p8i 'o average net fixed assets 固定资产平均净值
eF gb6dSh average of relatives 相对价格平均数
z!t3xFN&/ average price 平均价格
Kr+Bt y average propensity to consume 平均消费倾向；一般消费倾向
A{n*NxKCX! average propensity to save 平均储蓄倾向；一般储蓄倾向
2C
8L\ average rate 平均率
eL] w' }\ average revenue 平均收入；平均收益
<wh PM average stock 平均库存；平均存货
r wV u?W average yearly rent 平均年租
D=pI'5& avoidance of double taxation 避免双重课税
w$<fSe7 avoidance of tax 避税
