A:
I)rnF A share Ａ股；甲类股份
a5 *r1, abatement of tax 减税；减扣免税额
+%dXB&9x|Z ABN AMRO Bank N.V. 荷兰银行
e@D_0OZ above-the-line expenditure 线上项目支出；经常预算支出
'| 8 dt "C above-the-line receipt 线上项目收入；经常预算收入
<jh4P!\&j ABSA Asia Limited 南非联合亚洲有限公司
U U=]lWib absolute change 绝对数值变更
0eY!Z._^ absolute expenditure 实际开支
L2H absolute guideline figure 绝对准则数字
j.E=WLKV* absolute interest 绝对权益
#GzALF97 absolute order of discharge 绝对破产解除令
nrac )W absolute profit margin 绝对利润幅度
t G_4>-Y#w absolute value 实值；绝对值
ASqYA1p. absolutely vested interest 绝对既得权益
U1\7Hcs$ absorbed cost 已吸收成本；已分摊成本
4 m:h&^`N absorption 吸收；分摊；合并
X[B P0:`t absorption rate 吸收率；摊配率；分摊率
R)NSJ-A!2 ACB Finance Limited 亚洲商业财务有限公司
!%>RHh[ acceptable form of reciprocity 合理的互惠条件
{ _9O4 +
& acceptable rate 适当利率；适当汇率
=?5)M_6) acceptance agreement 承兑协议
FnvpnU", acceptance for honour 参加承兑
GJ9>i)+h; acceptor 承兑人；接受人；受票人
zWY988fX0 acceptor for honour 参加承兑人
0Lo8pe`DH accident insurance 意外保险
.NOAp Accident Insurance Association of Hong Kong 香港意外保险公会
HTQZIm accident insurance scheme 意外保险计划
-WC 0W accident year basis 意外年度基准
j|!,^._i accommodation 通融；贷款
4BCPh: accommodation bill 通融票据；空头票据
(Pc>D' ;{S accommodation party 汇票代发人
Fh #QS'[ account balance 帐户余额；帐户结余
7l *
&Fh9; account book 帐簿
TgiZ
% G account collected in advance 预收款项
#U:|-
a.> account current book 往来帐簿
! M^O\C) account of after-acquired property 事后取得的财产报告
+_GS@)L`% account of defaulter 拖欠帐目
3^8Cc(bk account payable 应付帐款
4]o+)d.`( account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y'U1=w~E account receivable 应收帐款
nCQtn%j't account receivable report 应收帐款报表
= %<=Bn account statement 结单；帐单；会计财务报表
o/pw=R/): account title 帐户名称；会计科目
z,,"yVk`, accountant's report 会计师报告
>|taU8^|G} Accountant's Report Rules 会计师报告规则
JFT$1^n accounting and auditing procedure 会计与审计程序；会计与核数程序
z; GQnAG@ Accounting Arrangements 《会计安排》
g=Z52y`N < accounting basis 会计基础
25>R^2,LiE accounting by Official Receiver 破产管理署署长呈交的帐目
* %D_\0; Accounting Circular 《会计通告》
n`,
<g accounting class 会计类别
)vW'g3u _ accounting date 记帐日期；会计结算日期
*Fy6 -CC1 accounting for money 款项核算
"Zp&7hI Accounting Officer 会计主任
z\ZnxZ@ accounting period 会计报告期；会计期
D Y2*B"^ accounting policy 会计政策；会计方针
/ VYT]( accounting practice 会计惯例
"&6vF m r accounting principle 会计准则
wf 8{ v accounting record 会计记录
: >FN|fz accounting report 会计报告
J (]|)?x2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
kL8rqv ^ Accounting Society of China 中国会计学会
9c @M(U@Yh accounting statement 会计报表
VYG@ _fd!x accounting system 会计制度；会计系统
<6UXk[y accounting transaction 会计事项；帐务交易
PUR,r %K` accounting treatment 会计处理
`~XksyT accounting year 会计年度
}e \"VhAl/ accretion 增值；添加
2!#g\"
accrual 应计项目；应累算数目
#^}H)>jWy accrual basis 应计制；权责发生制
oU \]#e^ accrual basis accounting 应计制会计；权责发生制会计
Rqe. =+Qs accrue 应累算；应计
xfRp_;l+ R accrued benefit 应累算利益
^KhJBM /Z accrued charges 应计费用
Y`g o V accrued cumulative preference share dividend 应累算的累积优先股股息
:\^b6"}8 accrued expenses 应累算费用
D ,k x B~ accrued interest payable 应付利息；应计未付利息
#`iEb iSq accrued interest receivable 应收利息；应计未收利息
Y 9$jJ1V accrued right 累算权益
~1O |4mssS accruing profit 应累算的利润
\F|)w| v accumulated fiscal reserve 累积财政储备
'+9<[] accumulated profit 累积利润；滚存溢利
D zVCEhf accumulated reserve 累积储备
VrIN.x accumulation of surplus income 累积收益盈余
<^YvgQ,m acquired assets 既得资产
Yq ]sPE92 acquisition 收购；购置；取得
1jKpLTSs acquisition cost 购置成本
^lp=4C 9 acquisition expenses 购置费用
Q.N!b 7r7 acquisition of 100% interest 收购全部股权
N<Sl88+U acquisition of control 取得控制权
a>47k{RSzE acquisition of fixed assets 购置固定资产
m.lR]!Y=w acquisition of shell “买壳”
oJa} NH
acquisition price 收购价
#Z1%XCt act of God 天灾
z|pt)Xl acting partner 执事合伙人
z/\Ot Yz active market 买卖活跃的市场；交投畅旺的市场；旺市
Mt.Cj;h@^[ active partner 积极参与的合伙人
/43l}6I active trading 交投活跃
e]~p: actual circulation 实际流通
}m+Q(2 actual cost 实际成本
#D9.A7fCc5 actual expenditure 实际开支；实际支出
\,13mB6 actual income 实际入息；实际收入；实际收益
i^DMnvV. actual market 现货市场
[FBS|v#T actual price 现货价；实际价格
k[f2`o= actual profit 实际利润
f& <+45JI actual quotation 实盘；实际价位；实际报价
R+ HX'W actual year basis 按实际年度计算
}H
~-oYMu actuals 实货
j|KDgI<0 actuarial investigation 精算调查
-,y p?< actuarial principle 精算原则
]Thke 4 actuarial report 精算师报告
t4oD> =,92 Actuarial Society of Hong Kong 香港精算学会
rl}<&a PH actuarial valuation 精算师估值
KKC%!Xy actuary 精算师
F!z ^0+H( ad referendum agreement 暂定协议；有待覆核的协定
2E 1`r@L ad valorem duty 从价税；按值征税
h *R@ d ad valorem duty system 从价税制
r^5%0 _F] ad valorem fee 从价费
8i',~[ ad valorem tariff 从价关税
I8XP`Ccq additional allowance 额外免税额
^6 wWv&G[8 additional amount for unexpired risk 未过期风险的额外款额
sU>IE To additional assessable profit 补加应评税利润
P*KIk~J additional assessment 补加评税
t+v %%N_ additional commitment 额外承担
D>|`+=1'0" additional commitment vote 额外承担拨款
'&cH,yc;b additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lp(2"$nQ additional dependent parent allowance 供养父母额外免税额
'~Y@HRVL@| additional provision 额外拨款
_:[@zxT<x additional stamp duty 附加印花税
xt|^~~ / additional tax 补加税罚款；补加税款
,lH
}Ba02F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wN.S] adjudged bankrupt 被裁定破产
~u&gU1} adjudicated bankrupt 裁定破产人
YZ>L_$:q adjudication fee 裁定费；评定印花税额手续费；评估契据费
x$q} lJv_ adjudication of bankruptcy 裁定破产；宣告破产
z)M#9oAM adjudication of insolvency 裁定无力偿还债务
'I>USl3 hI adjusted actual 经调整的实数；调整后的实数
PA'&]piPl: adjusted current assets 经调整的流动资产；调整后的流动资产
|$\K/]q - adjusted figure 经调整的数字；调整后的数额
wG49|!l6T adjusted liabilities 经调整的负债；调整后的负债
254V)(t^QM adjusted loss 经调整的亏损；调整后的亏损
\- yI
dKj 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
].s;Yxz adjusted profit 经调整的利润；调整后的利润
>B6* `3v adjusted surplus 经调整的盈余额；调整后的盈余额
vv.E6D^x( adjusted value 经调整的价值；调整后的价值
=mXC,<] adjustment 调整；修订；理算〔保险〕
$wAR cS adjustment centre 调剂中心
Ba[,9l[ adjustment lag 调整过程的时间差距；调整时差
SMrfEmdH+ adjustment mechanism 调整机制
R=~%kt_n adjustment of loss 亏损调整
y"yo\IDW adjustment process 调整过程；调整程序
1)k+v17]f5 adjustment range 调整幅度
m[eqTh4* administered exchange rate 受管制汇率
-6+7&.A+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x`g,>>&C administration expenses 行政费用
$z[S0C m administration fee 手续费；行政费
+(2$YJ35 administration in bankruptcy 破产管理
'i% r administration order 遗产管理令
OjhX:{"5 9 administrator 管理人；遗产管理人
t+a.,$U administrator of the estate 遗产管理人
^i|R6oO_5 admission of debt 债项承认书
%W~w\mT admission of proof 接纳债权证明
SV o ?o|< advance 放贷款项；垫付款项；预支款项；预付款项
x/?ET1iGt advance account 暂支帐目；预付款帐户
36Lkcda[ advance compensation 预付补偿金
1(@$bsgu2 advance from shareholder 股东垫款
~ vA{I%z5~ advance pending reimbursement 预支以待日后付还
!S=YM<A d advanced economy 先进经济体系
\2kLj2! advancement 预付；预付财产
&%rM| advances warrant 垫款令
l Xa/5QKC advancing 贷出
wF`Y
,@ adverse balance 逆差
|RL#BKC` adverse exchange 逆汇
t.8r~ 2(? advertisement addressed to shareholders 在报章刊登的致股东通告
V22z-$cb advice for collection 托收通知书
sQ`G'<! advice of drawing 提款通知书；汇票通知书
6C
VH)=% advice of payment 付款通知
d Gp7EB` Advisory Committee [Securities and Futures Commission]
_Z(t**Zh6y 谘询委员会〔证券及期货事务监察委员会〕
1dLc/, | Advisory Committee on Diversification 经济多元化谘询委员会
(T*$4KGV affidavit 誓章；遗产申报誓章
OK]Q Db affidavit of no receipt 述明无收款的誓章
,gw9R9 x_ affiliate 联号；联营公司；附属公司
]JkEf?;. affiliated company 附属公司；联号；联营公司
u{DE OhtI4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
estiS affordability 负担能力
~5+RK16 African Development Bank [AfDB] 非洲开发银行
YH\9Je%jx after-acquired property 事后取得的财产
~yJ 2 @2I after-hours dealing 市后交易
qt}M&=}8Q after-tax profit 税后盈利；税后利润；税后溢利
k QmkS^R agency agreement 代理协议
&P b:P?I agency expenses 代理机构的开支
J$51z agency fee 代理费
$.vm n,:. Agency Law 《代理法》
3q73L<f agent 代理人；承销人
*|S6iSn9R! agent of company 公司代理人
{R ),7 U8 agent's fee 代理人费；经纪费
k7iko {5D aggregate 总计；总数；总体数字
|^l_ F1+w aggregate amount 总款额；总额
{V/>5pz4e aggregate assets and liabilities 总体资产与负债
p?f\/ aggregate at constant price 按固定价格计算的总体数字
[uU!\xe aggregate demand 总需求
AY5iTbL1 aggregate gross position 总持仓量
Y5tyFi#w[ aggregate limit 总限额
ai-s9r'MI? aggregate of salaries tax 合计薪俸税
7}VqXUwabx aggregate performance 总体表现；总体业绩
:m<&Ff} aggregate supply 总体供应
rhc+tR aggregate surplus 总盈余
|B FzTz,o aggregate total 整体总额
T^7Cv{[ aggregate value 总值；合计价值
YTa
g|If aggregated basis 合计基准
^( $'l)I aggregated net chargeable income 合计应课税入息实额
xuv W6Q; aggregation 合并计算；合计；总和
G{!er:Vwdh aggregation of incomes of husband and wife 夫妇入息合并计算
5csh8i'V aggregation of property 财产的总和
O?X [&t
agio 差价；贴水
+7b8 ye 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》
_nqnO8^IG4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?zBu` 7j 《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》
c9nR&m8(+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h&i*=&<HP6 《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》
Ef#LRcG-Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d [_ 26. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pbAL& } agreement for a settlement 授产协议
1x|3|snz) agreement for assignment 转让协议
&MSU<S?1 agreement for sale 售卖协议；买卖协议
lBbb7*Ljt< agreement for sale and purchase 买卖协议
P)K $+oo agreement for the payment of interest 支付利息协议
]QaKXg)3q agreement for the repayment of money 还款协议
` sKyvPtG agreement of reinsurance 再保险协议
m'N AM%$}J Agricultural Bank of China 中国农业银行
!vnC-&G air passenger departure tax 飞机乘客离境税
cR3d& /_,U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
es* $ /A airport tax 机场税
Dylm =ZZa alcohol duty 酒精税
F_*']: p alienation 让与；让渡；转让
W q<t+E[ alimony 生活费；赡养费
,Iy c0 All Ordinaries Index [AOI] 所有普通股指数
.j:,WF<"l5 all risks 全险；综合险
&q>8 D' All Sales Record for Stock Market 《股票市场成交报告》
e\C-a4[C8P Allied Capital Resources Limited 新联财务有限公司
dQ8RrD=$& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U:TkO=/>: allocation letter 拨款信件
{T-\BTh&Q allocation of fund 分配款项；预留款项
Qx4)'n allocation of profit 利润分配；溢利分配
:gV~L3YW5 allocation warrant 拨款令
kumV|$Y?kA allotment 分配；配股
FY'0?CT$ allotment notice 股份配售通知；配股通知
Q~]oN allotment of shares 股份分配
x1 eC r_ allowable 可获宽免；免税的
(%fQhQ allowable business loss 可扣除的营业亏损
]u5TvI,C allowable expenses 可扣税的支出
Hi09?AX allowance 免税额；津贴；备抵；准备金
QH-CZ6M allowance for debts 债项的免税额
e Jo" Z allowance for depreciation by wear and tear 耗损折旧免税额
{<ShUN allowance for funeral expenses 殡殓费的免税额
Rv&"h_"t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jg?UwR& allowance for repairs and outgoings 修葺及支出方面的免税额
4 "2%mx: allowance to debtor 给债务人的津贴
bX$z)]KKu alteration of capital 资本更改
WRD
z*Zf alternate trustee 候补受托人
{c*$i^T amalgamation 合并
@l CG)Ix< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2uEI@B ambit of charges 征税范围；收费范围
T! H(Y4A amended valuation 经修订的估值
} [#8>T American Commodities Exchange 美国商品交易所
NIQ}A-b American Express Bank Limited 美国运通银行
XKTDBaON American Stock Exchange 美国证券交易所
{}$rN@OM$ amortization 摊销
"\@J0 |ppb amount due from banks 存放银行同业的款项
Ve(<s
amount due from banks abroad 存放海外银行同业的款项
dCoP
qK y amount due from holding companies 控股公司欠款
f![] :L amount due from local banks 存放本港银行同业的款项
dT0W8oL amount due to banks 银行同业的存款
sL A.bp.O amount due to banks abroad 海外银行同业的存款
4<($ZN8 amount due to holding companies 控股公司存款
+S{m!j%B amount due to local banks 本港银行同业的存款
zls^JTE amount due to outport banks 外埠银行同业的存款
zdwQpB,+^ amount for note issue 发行纸币的款额
@m5J%8>k amount of bond 担保契据的款额
WVeNO,?ytS amount of consideration 代价款额
!kSemDC amount of contribution 供款数额
] S%_&ZMCM amount of indebtedness 负债款额
FXr^ 4B} amount of principal of the loan 贷款本金额
^(TCUY~f& amount of rates chargeable 应征差饷数额
J920A^)j! amount of share capital 股本额
0HWSdf| w amount of sums assured 承保款额
3g;Y amount of variation 变动幅度
d7kE}{, amount of vote 拨款数额
/
<(|4e amount payable 应付款额
~3 bV~H#~m amount receivable 应收款额
{Z/iYHv~#c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Xgx/ubca0 analysis 分析
1e[?}q]* ancillary risk 附属风险
x~5,v5R^] annual account 周年帐目；周年帐目报表；年度决算；年结
qA '^b~ annual accounting date 年结日期
V<9L-7X 8 annual allowance 每年免税额；年积金；年度津贴；年津
p-"C^=l annual balance 年度余额
Qp<*o r@ annual disposable income 每年可动用收入
"9xJ},:- annual estimates 周年预算
+~V_^-JG& annual fee 年费
]izHn; + annual general meeting 周年大会
) r.Wge annual growth rate 年增率；每年增长率
m^oG9&" ; annual long-term supplement 长期个案每年补助金
LhAN ( [ annual pensionable emolument 可供计算退休金的年薪
1vq2`lWpx annual report 年报
9C \}bT Annual Report on the Consumer Price Index 《消费物价指数年报》
]lA }5 annual return 周年报表；周年申报表；每年报税表格
2@M pWj4 Annual Return Rules 《周年报表规则》
rS>.!DiYr, annual review of consumer prices 每年消费物价回顾
1#N`elm annual roll-forward basis 逐年延展方式
7D<Aa?cv_l annual salary 年薪
"=Z=SJ1 D annual statement 年度报表；年度决算表
|WaWmp(pQ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
<*J"6x annuitant 年金受益人
@rT$}O1?` annuity 年金
F2z o
!a8 annuity contract 年金合约
oq vu8" annuity on human life 人寿年金
93n%:?l"<W antecedent debt 先前的债项
B-LV/WJ_ ante-dated cheque 倒填日期支票
UhJS=YvT anticipated expenditure 预期开支
lai@,_<GV anticipated net profit 预期纯利
eM!Oc$C8[ anticipated revenue 预期收入
Ly (i q anti-inflation measure 反通货膨胀措施
(^~a1@f,J anti-inflationary stance 反通货膨胀立场
K_+M?ap_ apparent deficit 表面赤字
6/cm TT $i apparent financial solvency 表面偿债能力
w(bvs&`{uC apparent partner 表面合伙人
F7<M{h 5s application for personal assessment 个人入息课税申请书
)F hbN@3 application of fund 资金应用
C)m@/w application to release as liquidator and to destruct the books of accounts and documents
r4u ,I<ZbH 申请免除清盘人职务及毁灭帐簿与文件
]A[}:E 5} appointed actuary 委任精算师
M+")*Opq appointed auditor 委任核数师；委任审计师
Wg % ] appointed trustee 委任的受托人
}'vQUG u8z appointer 委任人
p*W{*wZ_^ apportioned pro rata 按比例分摊
Jhj ]`$J apportionment 分配；分摊
n5"i'o{w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
JVg}XwR apportionment formula 分摊方程式
#.u &2eyqQ apportionment of estate duty 遗产税的分摊
{KSLB8gtL appraisal 估价；评估
roZn{+f appreciable growth 可观增长
F$i50s appreciable impact 显着影响
WS&a9!3; appreciable increase 可观增长
V+y|C[A
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appreciation 增值；升值
gGNo!'o appreciation against other currencies 相对其他货币升值
b:9"nALgC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?4%#myO3a appreciation tax 增值税
X7*o ssv appropriation 拨款；拨用；拨付
R[j'< gd. appropriation account 拨款帐目
YP!}Bf Appropriation Bill 拨款法案
F+G+XtOS appropriation-in-aid system 补助拨款办法
Gmu[UI}w8 approved assets 核准资产
,^CG\); approved basket stock 认可一篮子证券
?ZTA3mV?+ approved budget 核准预算
i= ^6nwD& approved charitable donation 认可慈善捐款
_ l)3pm6 approved charitable institution 认可慈善机构
L|{v kkBo approved currency 核准货币；认可货币
-^_^ByJe approved estimates 核准预算
:
HU|BJ> approved estimates of expenditure 核准开支预算
[2Y@O7;n I approved overseas insurer 核准海外保险人
@sa_/LH!K approved overseas trust company 核准海外信托公司
TyO]|Q5 approved pooled investment fund 核准汇集投资基金
y z3=# approved provident fund scheme 认可公积金计划
'xuxMav6m approved provision 核准拨款
7lYf+&JZ approved redeemable share 核准可赎回股份
fvta< approved regional stock 认可地区性证券
}x6)}sz 7 approved retirement scheme 认可退休金计划
"w 4^i!\ approved subordinated loan 核准附属贷款
LTx,oa:ma arbitrage 套戥；套汇；套利
@}^VA9ULK arbitrageur 套戥者；套汇者
~d<&OL arbitrary amount 临时款项
tHq a% arrangement 措施；安排；协定
Jl\U~i arrears 欠款
\1?'JdN arrears of pay 欠付薪酬
`+." X1 arrears of revenue 逾期未收税款；逾期未收的帐项
"8) %XSb articles of association 组织章程；组织细则；组织章程细则
iqoMQ7% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
v"Bm4+c&0 ascertainment of profit 确定利润
gr!!pp; "Asia Clear" “亚洲结算系统”
qz)KCEs Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bWp)'mx5u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
M!hD`5.3 Asian Development Fund [ADF] 亚洲发展基金
/V/ )A\g Asian dollar bond 亚洲美元债券
|U'` Sc Asian dollar market 亚洲美元市场
xA;)0 2 Asian dollar rate 亚洲美元利率
cAx$W6S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,ZYPffu<* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}] 1C=~lC asked price 沽盘；喊价；索价；卖方报价
#$ka .Pj assessable income 应评税入息
HOPl0fY$L assessable loss 应评税亏损
VeEa17g & assessable profit 应评税利润
, <7HLV assessable value 应评税值
)`<&~>qp assessed profit 估定利润
`p)U6J assessed value 经评估价值
b utB S assessment 评税；评定；估价；评税单
-oZw+ge} assessment number 评税编号；估价编号
"Qc4v@~) assessment of additional tax 补加税评税
$BLd>gTzmv assessment of performance 业绩评估；实绩评价
E>|fbaN-% Assessor 评税主任
giIPK& asset price bubbles 资产价格泡沫
wKpD++k asset-backed securities 具资产保证的证券
@}r
s6 G assets accretion 资产增值
Nw ,|4S assets and liabilities 资产与负债
<}xgp[O assets betterment statement 资产递增表；资产改进表
qs8^qn0A assets lending 实物放款；有抵押贷款
^\S~rW.3_ assets of the company passing on the death 死者去世时转移的公司资产
H7drDw assets pledged as security for liabilities 用作负债抵押的资产
\,m*CYs` assets portfolio 资产投资组合
[\ 0>@j}Z assets price 资产价格
-:!Wds assets quality 资产质素
r|z B?9Q assets realization 资产变现
G ` eU assets refinancing arrangement 资产再集资安排
>,Z n~8&Z assets securitization 资产证券化
K4RQ{fWpm assets situated outside Hong Kong 在香港以外地方的资产
M) JozD% assets stripping 削减资产；拆卖资产
k8+U0J_ {' assets value 资产值
C%%gCPI^y assignee 承让人
sA+K?_ assignment 转让；转让书；转让契
+~1FKLu assignment of interest 权益转让
A58P$#)? assignment of letters patent and trade mark 专利证书及商标转让
IW}Wt{ 'm assignment of property 物业转让；物业转让书
9[ &q
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6 \UIp#X assignor 转让人
t8 lGC R associate 有联系的人；有关连人士；相联者；合伙人；联系人
,l,q;]C % Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I4 <_y5 associate member 附属会员
Z BH^0 associated body corporate 相联法人团体
x*X {*?5@ associated company 相联公司；联属公司
8X? EB6=c associated corporation 相联法团
@d0~'_vtB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
oOLj?
0t 公认会计师公会〔英国〕
[T3%Xt'4 Association of Futures Exchange Brokers 香港期货经纪协会
4 B[uF/[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#N"QTD|i association of underwriters 承保人组织
mYk~ ]a- assumption of control 接管
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assurance 担保；保险；转易；转易书
LF{8hC[ assurance of interest 权益的转易
m}beT~FT_ at 19XX price 按一九ＸＸ年价格计算
^mut-@ N9 at a discount 按赔价计算；按贴水价格计算；打折扣
!F Zg'
9 at a premium 按溢价计算；按升水价格计算
C0^r]^$Z at call 通知付款；按通知
R%9,.g < at constant market price 按固定市价计算
w%oa ={x at constant price 按固定价格计算
n b*`GE at cost 按成本计算
7pyaHe at current market price 按当时市价计算；按现时市价计算
s|[qq7 at current price 按当时价格计算；按现时价格计算
<&((vrfa at factor cost 按要素成本计算；按生产要素成本计算
3/c%4b.Z at money-of-the-day price 按付款当日价格计算
s I 0:<6W at or better 按指定或较佳价位〔买卖指令〕
`4Fw,:+e at par 按面值计算；平价
M`*
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fCX8s(|F at the close 按收市盘
v4X ` Ul* at the opening 按开市盘
Da)_O JYE attestation 见证；见证条款
puh-\Q/ P at-the-money option 平价期权
`0+-:sXZ6 attorney 受权人；受托代表人
)g^O'e=m attornment 新拥有人承认书
pUu<0a^ attributable profit 可归属利润
jnM}N:v attributable share value 可归属股份价值
L Xth-j=] Auckland Stock Exchange 奥克兰证券交易所
Zx: h)I auction 拍卖
j(>xP*il auctioneer 拍卖商
ZP0D)@8 audit 审计；核数
^8dCFw.rU Audit Commission 审计署
]1[:fQF7/L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.E7"Lfs- 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〕
alsD TQ' audit review 帐目审查
\IqCC h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n7/&NiHxv/ audited account 审计帐目；经审计的帐目
nYBa+>3BDf audited annual account 经审计的周年帐目
^nFP#J)_5 audited balance sheet 经审计的资产负债表
?1LRR
;-x auditor 核数师；核数主任；审计师
^q|W@uG-( auditor's certificate 核数师证明书；审计师证明书
HHs!6`R$0c auditor's report 核数师报告；审计师报告
v@ J[qpX Aussie bond 澳元债券
?jvuTS 2 austerity budget 紧缩预算
#\K"FE0PGz Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<LJb,l" Australia All Ordinaries Index 澳洲所有普通股票指数
r z%^l1@- Australian Dollar [AUD] 澳元
E>r7A5Uo Australian Options Market 澳大利亚期权市场
*l%&/\ Australian Securities Commission 澳洲证券事务监察委员会
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GabNk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z@>kqJ% Australian Stock Exchange 澳大利亚证券交易所
s+=':Gcb(C Austrian Schilling [ATS] 奥地利先令
p3T:Y_ authentication 认证；鉴证
rJRg4Rog authority to purchase 委托购买证；委购书
# #alzC authorization 认可；核准；授权；授权书
v}IhO~`uEq authorization by direction 指示授权
xm=$D6O: authorization by instruction 指令授权
& Yx12B\ authorization by warrant 令状授权
}iU pBn authorization of unit trust 单位信托的认可
fILvEf4b authorized agent 指定代理人
~Jj~W+h authorized capital 法定资本
bg)}-] u] authorized clerk 出市员
g^\! > i authorized dealer 认可交易商
h7o.RRh K authorized financial institution 认可财务机构
$Fy >N>,E( authorized fund 认可基金
e Yu 0") authorized fund house 获授权的基金公司；认可基金公司
:s-9@Yl| authorized institution 认可机构
M[Nv> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4_$. gO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
K7nyQGS authorized insurer 获授权保险人；获认可承保人
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+00[T authorized investment 特准投资项目
_ ]eyt_ authorized person 获授权人
>Ml5QO$*.q authorized representative 获授权代表
( <e<Q~( authorized share capital 法定股本
MY}K.^ 4^ automated quotation system 自动报价系统
jCIY(/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[r'A8!/|[ 自动交易系统〔香港期货交易所有限公司〕
ki1j~q automatic adjustment mechanism 自动调整机制
&H+n0v automatic adjustment system 自动调整系统
' d?6 L Automatic Clearing House 自动票据交换所
7lKatk+7K automatic exchange rates accumulation system 自动化汇率累集系统
"I9 r>= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~mMTfC~9 automatic teller machine [ATM] 自动柜员机
K5jeazasp autopay 自动转帐
8yH)9#>
available assets 可用资产
3iL\<^d*ht available fiscal reserve 现存财政储备
Sn'
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L1y71+iqU Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Vobq| Rd/% average 平均；平均数；海损
.;l`VWP average basic salary 平均基本薪金
o)R< sT average consumer expenditure 平均消费开支；一般消费开支
G!h7 5G20 average cost 平均成本
l/\D0\x2 average cost of land production 增辟土地平均成本
AD@ {7 average daily turnover 平均每日成交额
Z a S29 } average daily wage rate 平均每日工资率
K CH `=lX average expenditure pattern 平均开支模式
9b@yDq3hQ average growth rate 平均增长率
tE-g]y3 average net fixed assets 固定资产平均净值
1xh7KBr , average of relatives 相对价格平均数
t% <y ^Wa= average price 平均价格
>[~7fxjK- average propensity to consume 平均消费倾向；一般消费倾向
t`>Z#=cl\ average propensity to save 平均储蓄倾向；一般储蓄倾向
y O* average rate 平均率
5OX[)Li average revenue 平均收入；平均收益
!+ QfQghAT average stock 平均库存；平均存货
k]`-Y E average yearly rent 平均年租
M.:JT31>1 avoidance of double taxation 避免双重课税
=);@<Jp avoidance of tax 避税
