A:
D$/*Z5Z)] A share Ａ股；甲类股份
A Z& ]@Ao abatement of tax 减税；减扣免税额
oZ"93]3- ABN AMRO Bank N.V. 荷兰银行
K!on V3mR above-the-line expenditure 线上项目支出；经常预算支出
h;`]rK;g above-the-line receipt 线上项目收入；经常预算收入
ZX03FJL7u ABSA Asia Limited 南非联合亚洲有限公司
}5a$Ka- absolute change 绝对数值变更
u|u PvbM absolute expenditure 实际开支
(H-Y-Lk+ absolute guideline figure 绝对准则数字
\ws^L, h absolute interest 绝对权益
Gw0MDV&[ absolute order of discharge 绝对破产解除令
= *~Q5F absolute profit margin 绝对利润幅度
^. ;
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{wyf>L0j absolutely vested interest 绝对既得权益
8
!+eq5S3 absorbed cost 已吸收成本；已分摊成本
oCR-KR>{Q absorption 吸收；分摊；合并
Sn ~|<Vf absorption rate 吸收率；摊配率；分摊率
PXJ`< XM ACB Finance Limited 亚洲商业财务有限公司
+oe%bk|A acceptable form of reciprocity 合理的互惠条件
84UI)nE:Q acceptable rate 适当利率；适当汇率
?~s2 3%E acceptance agreement 承兑协议
*d; D~"E<@ acceptance for honour 参加承兑
}~3 %KHT acceptor 承兑人；接受人；受票人
R8YA"(j!L acceptor for honour 参加承兑人
h ! UB#-
accident insurance 意外保险
/ng +IC3 Accident Insurance Association of Hong Kong 香港意外保险公会
u=9)A9 accident insurance scheme 意外保险计划
a<ztA:xt|1 accident year basis 意外年度基准
] eD5It\ accommodation 通融；贷款
;yVT:qd
% accommodation bill 通融票据；空头票据
Ij}k>qO/2 accommodation party 汇票代发人
+/Q ?<*[ account balance 帐户余额；帐户结余
zM W [Xx! account book 帐簿
+7|Q d}\X account collected in advance 预收款项
SFRQpQ06 account current book 往来帐簿
p u9ub. account of after-acquired property 事后取得的财产报告
B h*7uNM account of defaulter 拖欠帐目
Lr}>Md account payable 应付帐款
xBW{Wy h account payee only [A/C payee only] 只可转帐；存入收款人帐户
6pi^ rpo account receivable 应收帐款
x0 dO ^D account receivable report 应收帐款报表
Nq=r404 account statement 结单；帐单；会计财务报表
#}U*gVYe account title 帐户名称；会计科目
^lYa9k accountant's report 会计师报告
1L:sck5k Accountant's Report Rules 会计师报告规则
Bk9 ? = accounting and auditing procedure 会计与审计程序；会计与核数程序
X P'7+/A Accounting Arrangements 《会计安排》
|.c|\e z/ accounting basis 会计基础
X9xXL%Q accounting by Official Receiver 破产管理署署长呈交的帐目
BV`,~n: Accounting Circular 《会计通告》
bcCCvV}6WZ accounting class 会计类别
H^\2,x Z accounting date 记帐日期；会计结算日期
sHi *\ accounting for money 款项核算
K
oF4e:2> Accounting Officer 会计主任
m6D]
accounting period 会计报告期；会计期
HLml:B[F( accounting policy 会计政策；会计方针
>!7 \Rx accounting practice 会计惯例
J SOgq/ \ accounting principle 会计准则
/>E:}1}{ accounting record 会计记录
,@]rvI6 x accounting report 会计报告
E8Q Y6 gKF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k yI -nE Accounting Society of China 中国会计学会
Rh.CnCbM accounting statement 会计报表
5,n{-V accounting system 会计制度；会计系统
m:A1wL4c6
accounting transaction 会计事项；帐务交易
GI 40Ztms accounting treatment 会计处理
y8QJ=v* B accounting year 会计年度
K)d]3V! accretion 增值；添加
<R>%DD =v^ accrual 应计项目；应累算数目
uh_ 2yw_ accrual basis 应计制；权责发生制
X_nxC6[m% accrual basis accounting 应计制会计；权责发生制会计
d#*n@@V4 accrue 应累算；应计
4Ev#`i3~ accrued benefit 应累算利益
hR1n@/nh accrued charges 应计费用
@<W^/D1#L accrued cumulative preference share dividend 应累算的累积优先股股息
/K2=GLl; accrued expenses 应累算费用
0p;pTc accrued interest payable 应付利息；应计未付利息
*MBu5
+u%e accrued interest receivable 应收利息；应计未收利息
0cxk)l% accrued right 累算权益
ejuw+@ _ accruing profit 应累算的利润
k_}aiHdG accumulated fiscal reserve 累积财政储备
bEz1@"~
p accumulated profit 累积利润；滚存溢利
%]15=7#'y accumulated reserve 累积储备
5/>W(,5} accumulation of surplus income 累积收益盈余
PF4"J^V acquired assets 既得资产
*tD`X( K acquisition 收购；购置；取得
(T]< acquisition cost 购置成本
LAT%k2%Wx acquisition expenses 购置费用
3?rYt:Uf! acquisition of 100% interest 收购全部股权
8w|-7$ v acquisition of control 取得控制权
c ii]-%J}c acquisition of fixed assets 购置固定资产
M
XX:i acquisition of shell “买壳”
klKd ! acquisition price 收购价
u{_jweZ act of God 天灾
9gLUM$Kd acting partner 执事合伙人
;}BDEBl active market 买卖活跃的市场；交投畅旺的市场；旺市
NLLLt active partner 积极参与的合伙人
O5:2B\ B active trading 交投活跃
=Hs[peO* actual circulation 实际流通
s/"?P/R actual cost 实际成本
X>`5YdT~+ actual expenditure 实际开支；实际支出
6mH -- !j actual income 实际入息；实际收入；实际收益
'"/Yk=EmlU actual market 现货市场
XW*,Lo5>H\ actual price 现货价；实际价格
@\|W#,~ actual profit 实际利润
=vaC?d3 actual quotation 实盘；实际价位；实际报价
z :_o3W.E actual year basis 按实际年度计算
= /b WS,= actuals 实货
g;Lk 'Ky6 actuarial investigation 精算调查
j$z<wR7j0 actuarial principle 精算原则
'.mHx#?7 actuarial report 精算师报告
0;bi*2U Actuarial Society of Hong Kong 香港精算学会
Y m WVb actuarial valuation 精算师估值
Y,%d_yR[ actuary 精算师
-!kfwJg8N( ad referendum agreement 暂定协议；有待覆核的协定
=h<LlI^v ad valorem duty 从价税；按值征税
v_$'!i$ ad valorem duty system 从价税制
4CT _MA j ad valorem fee 从价费
> (.V(]{3y ad valorem tariff 从价关税
_FJ,, /~ additional allowance 额外免税额
Zs s `## additional amount for unexpired risk 未过期风险的额外款额
!7KSNwGu additional assessable profit 补加应评税利润
GkT:7`|C additional assessment 补加评税
.1&~@e%=- additional commitment 额外承担
}zkMo ? additional commitment vote 额外承担拨款
CfWtCA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
mimJ_=]DC additional dependent parent allowance 供养父母额外免税额
E(; V. =I additional provision 额外拨款
l-Q.@hG additional stamp duty 附加印花税
;hsem,C h7 additional tax 补加税罚款；补加税款
)Tmq E<[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!) }3[h0 adjudged bankrupt 被裁定破产
Y<vsMf_U adjudicated bankrupt 裁定破产人
YR{%p Zp adjudication fee 裁定费；评定印花税额手续费；评估契据费
?y@ RE adjudication of bankruptcy 裁定破产；宣告破产
.=nx5y z adjudication of insolvency 裁定无力偿还债务
![{>$Q?5
adjusted actual 经调整的实数；调整后的实数
;B'5B]A3 adjusted current assets 经调整的流动资产；调整后的流动资产
NX ?IM8\t adjusted figure 经调整的数字；调整后的数额
Y)-)owx7 adjusted liabilities 经调整的负债；调整后的负债
.[ 1" 3!T adjusted loss 经调整的亏损；调整后的亏损
u 9:+^F+ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
xgX"5Czvv` adjusted profit 经调整的利润；调整后的利润
=deqj^&@ adjusted surplus 经调整的盈余额；调整后的盈余额
9<9 c^2 adjusted value 经调整的价值；调整后的价值
Bj ~bsT@a. adjustment 调整；修订；理算〔保险〕
uP:Y[$O adjustment centre 调剂中心
<#hltPyh adjustment lag 调整过程的时间差距；调整时差
kbxy^4" X adjustment mechanism 调整机制
@LzqQ [ adjustment of loss 亏损调整
,.cNs5 [t adjustment process 调整过程；调整程序
WP@IV;i adjustment range 调整幅度
BDeX5/`U# administered exchange rate 受管制汇率
9 NO^ ' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q Z,7q administration expenses 行政费用
3y9K' administration fee 手续费；行政费
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b a administration in bankruptcy 破产管理
x*EzX4$x administration order 遗产管理令
_msV3JBr administrator 管理人；遗产管理人
>|"mhNF administrator of the estate 遗产管理人
_m
*8f\ admission of debt 债项承认书
>~g(acH%`x admission of proof 接纳债权证明
L+c7.l.yT advance 放贷款项；垫付款项；预支款项；预付款项
&!y7PW HJ advance account 暂支帐目；预付款帐户
~1NK@=7T advance compensation 预付补偿金
2
f" =f^rf advance from shareholder 股东垫款
#9{9T"ed advance pending reimbursement 预支以待日后付还
9'qU4I advanced economy 先进经济体系
Y SvZ7G(m> advancement 预付；预付财产
q\B048~KK advances warrant 垫款令
[Ipg",Su;f advancing 贷出
[BH^SvE adverse balance 逆差
~4YLPMGKl adverse exchange 逆汇
{E oRY/] advertisement addressed to shareholders 在报章刊登的致股东通告
C^o9::ER advice for collection 托收通知书
=9lrPQ]w advice of drawing 提款通知书；汇票通知书
^k'?e"[gTs advice of payment 付款通知
]<pnHh+2A Advisory Committee [Securities and Futures Commission]
# !m`A+!~! 谘询委员会〔证券及期货事务监察委员会〕
=*icCng Advisory Committee on Diversification 经济多元化谘询委员会
PjH[8:,
affidavit 誓章；遗产申报誓章
PFqc_!Pm affidavit of no receipt 述明无收款的誓章
f1a >C affiliate 联号；联营公司；附属公司
3H_mR
j9th affiliated company 附属公司；联号；联营公司
N(%%bHi#V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ii.L]#3y affordability 负担能力
hr T_0 FZV African Development Bank [AfDB] 非洲开发银行
eYER "E after-acquired property 事后取得的财产
"funF vY after-hours dealing 市后交易
!Od?69W, $ after-tax profit 税后盈利；税后利润；税后溢利
Qg7rkRia agency agreement 代理协议
a w0; agency expenses 代理机构的开支
&
*^FBJEa. agency fee 代理费
]vyu! Agency Law 《代理法》
X `[P11` agent 代理人；承销人
C+*qU agent of company 公司代理人
U 5 `h agent's fee 代理人费；经纪费
GAZTCkB " aggregate 总计；总数；总体数字
[ 3yzVcr~4 aggregate amount 总款额；总额
P Y4RwN aggregate assets and liabilities 总体资产与负债
ad\?@>[ I aggregate at constant price 按固定价格计算的总体数字
2 kOFyD
aggregate demand 总需求
-:hiLZJ7- aggregate gross position 总持仓量
<K~> :4c aggregate limit 总限额
9 >t aggregate of salaries tax 合计薪俸税
9@Iz:!oqb aggregate performance 总体表现；总体业绩
')d& :K*M aggregate supply 总体供应
NF}QQwG3 aggregate surplus 总盈余
$[L8UUHY<8 aggregate total 整体总额
$`2rtF aggregate value 总值；合计价值
fZ9 EE3 aggregated basis 合计基准
yj^LX2x " aggregated net chargeable income 合计应课税入息实额
-xJ_5 aggregation 合并计算；合计；总和
AoaRlk-# aggregation of incomes of husband and wife 夫妇入息合并计算
J3]!<v= aggregation of property 财产的总和
V~Zi #o agio 差价；贴水
]x8_f6;D Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
h,Y!d]2w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Quc,,#u 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
yGNZw7^( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uCc.dluU 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
*wgHa6?+7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q}KNtNCpx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5E~?hWAv agreement for a settlement 授产协议
Dq#/Uw# agreement for assignment 转让协议
|H:JwxH agreement for sale 售卖协议；买卖协议
.6,+q2tyk, agreement for sale and purchase 买卖协议
(xp<@- agreement for the payment of interest 支付利息协议
dLtSa\2Hn agreement for the repayment of money 还款协议
+E8It b, agreement of reinsurance 再保险协议
4"OUmh9LHB Agricultural Bank of China 中国农业银行
Yy 4EM air passenger departure tax 飞机乘客离境税
DCJmk6 p%0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]s*Fs]1+H airport tax 机场税
7eQE[C alcohol duty 酒精税
j\^0BTZ alienation 让与；让渡；转让
T 4}SF alimony 生活费；赡养费
xW$F-n All Ordinaries Index [AOI] 所有普通股指数
]=s!cfu all risks 全险；综合险
o/EN3J All Sales Record for Stock Market 《股票市场成交报告》
GM.2bA(y Allied Capital Resources Limited 新联财务有限公司
M18H1e@Al all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"(@W^q F}d allocation letter 拨款信件
zW`Zmt\T2 allocation of fund 分配款项；预留款项
b#**`Y allocation of profit 利润分配；溢利分配
? 4X8l@fR allocation warrant 拨款令
.Z,3:3,] allotment 分配；配股
5yvaY
"B allotment notice 股份配售通知；配股通知
jpL' y1@Ut allotment of shares 股份分配
$jt UQ1 allowable 可获宽免；免税的
,BK6 a'1J allowable business loss 可扣除的营业亏损
A)5-w `1 allowable expenses 可扣税的支出
v&6=(k{E@R allowance 免税额；津贴；备抵；准备金
-mSiZ allowance for debts 债项的免税额
l!n<.tQW allowance for depreciation by wear and tear 耗损折旧免税额
] gN]Cw\L allowance for funeral expenses 殡殓费的免税额
Z_ G b9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Xx;RH9 YYz allowance for repairs and outgoings 修葺及支出方面的免税额
'%W'HqVcG1 allowance to debtor 给债务人的津贴
U6hT*126 alteration of capital 资本更改
]dX HjOpA alternate trustee 候补受托人
rsbd DTy amalgamation 合并
i|'M'^3r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:<-,[(@bR ambit of charges 征税范围；收费范围
CYr2~0<g amended valuation 经修订的估值
G1; .\ i American Commodities Exchange 美国商品交易所
S(7_\8 h American Express Bank Limited 美国运通银行
+]n.uA-`[a American Stock Exchange 美国证券交易所
I91p X<NBf amortization 摊销
; Nw . amount due from banks 存放银行同业的款项
-Jo8jE~>V amount due from banks abroad 存放海外银行同业的款项
-IB f;"8f amount due from holding companies 控股公司欠款
Sm(QgZO[4 amount due from local banks 存放本港银行同业的款项
9Fe(],AzF amount due to banks 银行同业的存款
?
x1 "uH amount due to banks abroad 海外银行同业的存款
(S :+# v amount due to holding companies 控股公司存款
t raJub amount due to local banks 本港银行同业的存款
oo{5 : amount due to outport banks 外埠银行同业的存款
\z}/=Qgc amount for note issue 发行纸币的款额
{x{/{{wzv amount of bond 担保契据的款额
Yp 8~wdm amount of consideration 代价款额
/h4 : :, amount of contribution 供款数额
pRsYA7Ti amount of indebtedness 负债款额
KFCL|9P amount of principal of the loan 贷款本金额
cz8%p;F: amount of rates chargeable 应征差饷数额
m6%csh-N1 amount of share capital 股本额
jL$&]sQ`O) amount of sums assured 承保款额
fV-vy]x.. amount of variation 变动幅度
Jjb(l W amount of vote 拨款数额
9aLS%-x!+ amount payable 应付款额
O[p;IG` amount receivable 应收款额
Evz;eobW/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JHY0 J
&4s analysis 分析
E$z)$`"1 ancillary risk 附属风险
0>
pOP annual account 周年帐目；周年帐目报表；年度决算；年结
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Vrep annual accounting date 年结日期
Tc t[0B annual allowance 每年免税额；年积金；年度津贴；年津
^ <Z^3c>/ annual balance 年度余额
FzOr#(^ annual disposable income 每年可动用收入
cD-.thHO annual estimates 周年预算
A>"v1Wk annual fee 年费
4(aDi;x "w annual general meeting 周年大会
T-Od|T@[ annual growth rate 年增率；每年增长率
{ VC4rA annual long-term supplement 长期个案每年补助金
&9CKI/K: annual pensionable emolument 可供计算退休金的年薪
F+ ;{s(wx annual report 年报
o C]tEXJ Annual Report on the Consumer Price Index 《消费物价指数年报》
c65_E<5Z annual return 周年报表；周年申报表；每年报税表格
S-
Mh0o" Annual Return Rules 《周年报表规则》
xO2 S|DH{ annual review of consumer prices 每年消费物价回顾
Mis t,H7 annual roll-forward basis 逐年延展方式
2#4_ /5(j* annual salary 年薪
a8T<f/qW k annual statement 年度报表；年度决算表
@MfuV4* 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
O?uT'$GT annuitant 年金受益人
0B(<I?a/ annuity 年金
tuA,t annuity contract 年金合约
*_<P% J annuity on human life 人寿年金
Lc>9[! +# antecedent debt 先前的债项
;!<WL@C~ ante-dated cheque 倒填日期支票
Wt +, 6Cq anticipated expenditure 预期开支
aq[ ;[$w anticipated net profit 预期纯利
m1 7 8S3 anticipated revenue 预期收入
S7-ka{S anti-inflation measure 反通货膨胀措施
e^g3J/aU anti-inflationary stance 反通货膨胀立场
Jtj_R l
! apparent deficit 表面赤字
W_EM
k apparent financial solvency 表面偿债能力
nZ>bOP+, apparent partner 表面合伙人
%Z-^Bu8;y application for personal assessment 个人入息课税申请书
i2{xW`AcUh application of fund 资金应用
fP`g#t)4Tu application to release as liquidator and to destruct the books of accounts and documents
/^~3Ib8Fw+ 申请免除清盘人职务及毁灭帐簿与文件
lAsDdxB` appointed actuary 委任精算师
+w Oa appointed auditor 委任核数师；委任审计师
, 63hO .4M appointed trustee 委任的受托人
t&U PU&tY appointer 委任人
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apportioned pro rata 按比例分摊
M.K-)r, apportionment 分配；分摊
73/kyu-0% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s)$N&0\ apportionment formula 分摊方程式
-Iz&/u *}f apportionment of estate duty 遗产税的分摊
EAQg4N:D7L appraisal 估价；评估
nG ;wQvc appreciable growth 可观增长
LOyL:~$ appreciable impact 显着影响
F]~ rA! g1 appreciable increase 可观增长
ScrE tN appreciation 增值；升值
! /Z{uy appreciation against other currencies 相对其他货币升值
k%\_ UYa appreciation of the exchange value of Hong Kong dollar 港元汇值上升
**rA/*Oc appreciation tax 增值税
sDnHd9v<?t appropriation 拨款；拨用；拨付
&sL(|>N appropriation account 拨款帐目
Dm/# \y3 Appropriation Bill 拨款法案
PMk3b3)Z appropriation-in-aid system 补助拨款办法
^5TS o&qZ approved assets 核准资产
v\*4 3RL approved basket stock 认可一篮子证券
jsS xjf;O approved budget 核准预算
qr%9S dvx approved charitable donation 认可慈善捐款
)r v5Q H`i approved charitable institution 认可慈善机构
7<[p1C*B approved currency 核准货币；认可货币
- |mWi approved estimates 核准预算
.5I!h ! approved estimates of expenditure 核准开支预算
]trVlmZXH} approved overseas insurer 核准海外保险人
ReOp,A/y approved overseas trust company 核准海外信托公司
f[3 DKA approved pooled investment fund 核准汇集投资基金
;aBK4<-vl approved provident fund scheme 认可公积金计划
`r+"2.z* approved provision 核准拨款
27*u^N*z@ approved redeemable share 核准可赎回股份
jw$3cwddH approved regional stock 认可地区性证券
vS-k0g; approved retirement scheme 认可退休金计划
._m+@Uy]H} approved subordinated loan 核准附属贷款
>{i/ LC^S arbitrage 套戥；套汇；套利
xwa5dtcng arbitrageur 套戥者；套汇者
)/H=m7 }1h arbitrary amount 临时款项
mLU4R Q}5 arrangement 措施；安排；协定
@cPb*
arrears 欠款
mH> oF| arrears of pay 欠付薪酬
((A]FOIbO arrears of revenue 逾期未收税款；逾期未收的帐项
U@+
@Mc articles of association 组织章程；组织细则；组织章程细则
> ir'v5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M:|Z 3 p K ascertainment of profit 确定利润
H8~<;6W "Asia Clear" “亚洲结算系统”
J#B%
#X Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{S(d5o8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
E4RvVfA0F Asian Development Fund [ADF] 亚洲发展基金
C.V ")D= Asian dollar bond 亚洲美元债券
jC1mui| Y^ Asian dollar market 亚洲美元市场
h+Km | Asian dollar rate 亚洲美元利率
4g]Er<-P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?Y2ZqI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~vnG^ y>% asked price 沽盘；喊价；索价；卖方报价
e2Sm.H ' assessable income 应评税入息
t4pc2b assessable loss 应评税亏损
D.o|pTZ assessable profit 应评税利润
Vh^fb v`? assessable value 应评税值
J& }/Xw) assessed profit 估定利润
pv&:N,p assessed value 经评估价值
3o%,8l, assessment 评税；评定；估价；评税单
YQOdwc LG
assessment number 评税编号；估价编号
J@Eqqyf" assessment of additional tax 补加税评税
98h,VuKVaB assessment of performance 业绩评估；实绩评价
/>;1 } Assessor 评税主任
jq#_*&Eg] asset price bubbles 资产价格泡沫
{4Y@ DQ- asset-backed securities 具资产保证的证券
`O( e c assets accretion 资产增值
Tx?,]c,(u assets and liabilities 资产与负债
X-9>;Mb~y assets betterment statement 资产递增表；资产改进表
N-|E^XIV assets lending 实物放款；有抵押贷款
Et ty{r} assets of the company passing on the death 死者去世时转移的公司资产
sBY*9I assets pledged as security for liabilities 用作负债抵押的资产
tWQ_.,ld assets portfolio 资产投资组合
FR9qW$B assets price 资产价格
R%o:'-~ assets quality 资产质素
;4tVFqR assets realization 资产变现
+[*VU2f t assets refinancing arrangement 资产再集资安排
}\}pSq W assets securitization 资产证券化
|n=m{JX \m assets situated outside Hong Kong 在香港以外地方的资产
![3#([>4> assets stripping 削减资产；拆卖资产
xRYL{+ assets value 资产值
t9S zZ2E assignee 承让人
C{!L +]/ assignment 转让；转让书；转让契
/%|JP{ assignment of interest 权益转让
r( iT&uz assignment of letters patent and trade mark 专利证书及商标转让
wEENN _w assignment of property 物业转让；物业转让书
gO%#'Eb2 assignment right 转让权
,ii*[{ X? assignor 转让人
C%d\DuJ5'~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
RvKP& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S! <YVQq associate member 附属会员
lxy_O0n associated body corporate 相联法人团体
|t*(]U2O0 associated company 相联公司；联属公司
t
m?[0@<s associated corporation 相联法团
y:(OZ%g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;vvO#3DWM 公认会计师公会〔英国〕
24PEt%2 Association of Futures Exchange Brokers 香港期货经纪协会
,80 qwN, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
w@Uw8b association of underwriters 承保人组织
LnIl n[g: assumption of control 接管
D"0:n. assurance 担保；保险；转易；转易书
W)3?T& ` assurance of interest 权益的转易
[2#5;') at 19XX price 按一九ＸＸ年价格计算
)z-)S at a discount 按赔价计算；按贴水价格计算；打折扣
XJy~uks, at a premium 按溢价计算；按升水价格计算
zb.^ _A at call 通知付款；按通知
;EbGW&T at constant market price 按固定市价计算
3Yf&F([t at constant price 按固定价格计算
w2!G"oD at cost 按成本计算
n4Nb,)M at current market price 按当时市价计算；按现时市价计算
#j
-bT4! at current price 按当时价格计算；按现时价格计算
sS;6QkI"y at factor cost 按要素成本计算；按生产要素成本计算
:+{G|goZ* at money-of-the-day price 按付款当日价格计算
z+I'N4*^ at or better 按指定或较佳价位〔买卖指令〕
G 'IqAKJ at par 按面值计算；平价
[G2@[Ct Y1 at sight 见票即付
S[, ! at the close 按收市盘
^;jJVYx-PP at the opening 按开市盘
^T@ (`H4@ attestation 见证；见证条款
bh|M]*Pq at-the-money option 平价期权
s. I%[kada attorney 受权人；受托代表人
b/'{6zn attornment 新拥有人承认书
3~Od2nk(x attributable profit 可归属利润
uc!j`G*] attributable share value 可归属股份价值
!E!i`yF Auckland Stock Exchange 奥克兰证券交易所
WV&T auction 拍卖
H,`F%G#!`q auctioneer 拍卖商
lxb+0fiN audit 审计；核数
-SZX UN Audit Commission 审计署
,?k[<C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7S$Am84% 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〕
eqbQ,, & audit review 帐目审查
52?zBl`| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1=(jpy audited account 审计帐目；经审计的帐目
c* 2 U'A audited annual account 经审计的周年帐目
n% zW6} audited balance sheet 经审计的资产负债表
OE' ?3S auditor 核数师；核数主任；审计师
}U3+xl6g auditor's certificate 核数师证明书；审计师证明书
{T4F0fu[eR auditor's report 核数师报告；审计师报告
O 4zD
>O Aussie bond 澳元债券
ir/m. ~? austerity budget 紧缩预算
-F=?M+9[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VuA7rIF$66 Australia All Ordinaries Index 澳洲所有普通股票指数
_DsA<SJ] Australian Dollar [AUD] 澳元
}5c%v 1 Australian Options Market 澳大利亚期权市场
%B?@le+ % Australian Securities Commission 澳洲证券事务监察委员会
>B>[_8=f@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
I?` }h}7. Australian Stock Exchange 澳大利亚证券交易所
P ^V,"B8t Austrian Schilling [ATS] 奥地利先令
;6S,|rC ] authentication 认证；鉴证
_5TSI'@.4 authority to purchase 委托购买证；委购书
V/|).YG2 authorization 认可；核准；授权；授权书
:T^!<W4 authorization by direction 指示授权
wK OljE6d authorization by instruction 指令授权
_: @~ bHd authorization by warrant 令状授权
yUV0{A-q{0 authorization of unit trust 单位信托的认可
F5UvD [i authorized agent 指定代理人
] v^/c~"${ authorized capital 法定资本
?>c*[>LpZ authorized clerk 出市员
p3>(ZWPNV authorized dealer 认可交易商
-]""Jl^ authorized financial institution 认可财务机构
'%Og9Bgd+ authorized fund 认可基金
MMlryn||1 authorized fund house 获授权的基金公司；认可基金公司
kQ~2mU authorized institution 认可机构
{!!df.h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E;!pK9wL| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|^fubQs;2 authorized insurer 获授权保险人；获认可承保人
<xM$^r) authorized investment 特准投资项目
DfYOGs]@ authorized person 获授权人
3AR vSz@5 authorized representative 获授权代表
Gk_% WY* authorized share capital 法定股本
,=sbK ?& automated quotation system 自动报价系统
pde,@0(Fa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q#LB 2 M 自动交易系统〔香港期货交易所有限公司〕
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automatic adjustment mechanism 自动调整机制
ZK:dhwe r automatic adjustment system 自动调整系统
W0e+yIaR Automatic Clearing House 自动票据交换所
$VEG1]/svp automatic exchange rates accumulation system 自动化汇率累集系统
_|<kKfd? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
l-s%3E3 automatic teller machine [ATM] 自动柜员机
PPoQNW autopay 自动转帐
k=;>*:D% available assets 可用资产
;: <z hO available fiscal reserve 现存财政储备
kc*zP= available profit 可用利润
)Z6bMAb0'N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ZEY="pf average 平均；平均数；海损
TljN!nv] average basic salary 平均基本薪金
q5
eyle6 average consumer expenditure 平均消费开支；一般消费开支
#I>
c$dd average cost 平均成本
YywiY).]@ average cost of land production 增辟土地平均成本
WM y97*L< average daily turnover 平均每日成交额
+ *u'vt? average daily wage rate 平均每日工资率
[/dGOl+ average expenditure pattern 平均开支模式
& gF* p average growth rate 平均增长率
m] H[$ Q average net fixed assets 固定资产平均净值
OAigq6[, average of relatives 相对价格平均数
$+(Df|) average price 平均价格
Mdk(FG( average propensity to consume 平均消费倾向；一般消费倾向
<Q57}[$*) average propensity to save 平均储蓄倾向；一般储蓄倾向
N:R6
b5
=} average rate 平均率
6P,vGmR average revenue 平均收入；平均收益
]U[y3 average stock 平均库存；平均存货
Pjz_KO/ average yearly rent 平均年租
a=ye!CN^ avoidance of double taxation 避免双重课税
EQQ/E!N8l avoidance of tax 避税
