A:
l$c/!V[3 A share Ａ股；甲类股份
Rc4=zimr+ abatement of tax 减税；减扣免税额
|4j6}g\ ABN AMRO Bank N.V. 荷兰银行
4h--x~ @ above-the-line expenditure 线上项目支出；经常预算支出
h@ ZC{B above-the-line receipt 线上项目收入；经常预算收入
tS3&&t ABSA Asia Limited 南非联合亚洲有限公司
5MCgmF*Y2 absolute change 绝对数值变更
3P RU absolute expenditure 实际开支
V3VTbgF absolute guideline figure 绝对准则数字
ebCS4&c absolute interest 绝对权益
>Jn` RsuV absolute order of discharge 绝对破产解除令
8L/ XZ) absolute profit margin 绝对利润幅度
)AdwA+ -x absolute value 实值；绝对值
z~p!7q&g absolutely vested interest 绝对既得权益
>Sk%78={R absorbed cost 已吸收成本；已分摊成本
iY2q^z/S absorption 吸收；分摊；合并
<GQ=PrT|/ absorption rate 吸收率；摊配率；分摊率
G@jx&#v ACB Finance Limited 亚洲商业财务有限公司
D5bi)@G7z acceptable form of reciprocity 合理的互惠条件
_<c}iZv@ acceptable rate 适当利率；适当汇率
o::9M_; acceptance agreement 承兑协议
>>C
S8 acceptance for honour 参加承兑
G}NqVbZ9] acceptor 承兑人；接受人；受票人
i-4L{T\K acceptor for honour 参加承兑人
Ic!x y accident insurance 意外保险
eA ?|X| Accident Insurance Association of Hong Kong 香港意外保险公会
ls9Y? accident insurance scheme 意外保险计划
\j wxW6> accident year basis 意外年度基准
w7pX]<?R" accommodation 通融；贷款
0
.T5%
_ / accommodation bill 通融票据；空头票据
\' A-
Lp accommodation party 汇票代发人
?g@X+!RB account balance 帐户余额；帐户结余
Q u8=zI>t account book 帐簿
E1Q#@*rX> account collected in advance 预收款项
G
O G[^T account current book 往来帐簿
\fI05GZ account of after-acquired property 事后取得的财产报告
z/QYy)_j account of defaulter 拖欠帐目
KX cRm) account payable 应付帐款
b~)2 `l account payee only [A/C payee only] 只可转帐；存入收款人帐户
&P35\q account receivable 应收帐款
/FPO'} 6i account receivable report 应收帐款报表
$1zWQJd[- account statement 结单；帐单；会计财务报表
ph!h8@e account title 帐户名称；会计科目
zO $r accountant's report 会计师报告
L %ifl: K Accountant's Report Rules 会计师报告规则
~Ij/vyB_ accounting and auditing procedure 会计与审计程序；会计与核数程序
(47la$CR Accounting Arrangements 《会计安排》
\xC#Zs[< accounting basis 会计基础
Tl]yl$ accounting by Official Receiver 破产管理署署长呈交的帐目
;Kg7 }4`I Accounting Circular 《会计通告》
/!p}H'jl accounting class 会计类别
uocFOlU0n accounting date 记帐日期；会计结算日期
f$dIPt( accounting for money 款项核算
N0\<B-8+,> Accounting Officer 会计主任
N$ :-q'hX accounting period 会计报告期；会计期
Q:y'G9b accounting policy 会计政策；会计方针
Y;g\ @j accounting practice 会计惯例
m&(qr5>b accounting principle 会计准则
dShGIH? accounting record 会计记录
Q6
m.yds accounting report 会计报告
D eT$4c*:[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aZtM
_ Accounting Society of China 中国会计学会
Vr %ef:uVV accounting statement 会计报表
"K+EZ%~< accounting system 会计制度；会计系统
%CgV:.,K accounting transaction 会计事项；帐务交易
,zK E$ accounting treatment 会计处理
jPx} -_jM accounting year 会计年度
em- <V5fb accretion 增值；添加
:B7U),T accrual 应计项目；应累算数目
Z^_zcH' accrual basis 应计制；权责发生制
m] -cRf)9 accrual basis accounting 应计制会计；权责发生制会计
G) Y,*., accrue 应累算；应计
SdnO#J}{ accrued benefit 应累算利益
e VQ-? DK accrued charges 应计费用
/?z3*x accrued cumulative preference share dividend 应累算的累积优先股股息
.EH1;/ accrued expenses 应累算费用
Ra
H1aS( accrued interest payable 应付利息；应计未付利息
HGd.meQ accrued interest receivable 应收利息；应计未收利息
C[#C/@ accrued right 累算权益
kh#fUAt accruing profit 应累算的利润
%p&y/^=0I accumulated fiscal reserve 累积财政储备
wg\ p&avvb accumulated profit 累积利润；滚存溢利
Mk+G(4p accumulated reserve 累积储备
/s=veiH accumulation of surplus income 累积收益盈余
H?xY S|
n acquired assets 既得资产
A%^7D.j acquisition 收购；购置；取得
N0NFgW ; acquisition cost 购置成本
L*vKIP<EMM acquisition expenses 购置费用
L2~'Z'q acquisition of 100% interest 收购全部股权
L<Z, @q ` acquisition of control 取得控制权
6Q_A-X3hk acquisition of fixed assets 购置固定资产
.|s,':hA acquisition of shell “买壳”
H3ovF acquisition price 收购价
{0-rnSjC act of God 天灾
fz2}M :u acting partner 执事合伙人
S3E5^n\\ active market 买卖活跃的市场；交投畅旺的市场；旺市
'!,(G3 active partner 积极参与的合伙人
DGS,iRLnA active trading 交投活跃
ReA-. j_2@ actual circulation 实际流通
&Vgpv#&Cfx actual cost 实际成本
G|8>Q3D actual expenditure 实际开支；实际支出
'U0 W actual income 实际入息；实际收入；实际收益
jh`[ Y7RJO actual market 现货市场
;/JXn actual price 现货价；实际价格
# k `gm)| actual profit 实际利润
_5x]BH 6f actual quotation 实盘；实际价位；实际报价
TOS '|xQ actual year basis 按实际年度计算
<1<xSr actuals 实货
7v0AG: actuarial investigation 精算调查
u |.7w 2 actuarial principle 精算原则
ecQ,DOX|b actuarial report 精算师报告
o;
U!{G(X Actuarial Society of Hong Kong 香港精算学会
X;l/D},. actuarial valuation 精算师估值
c$tX3ug6I actuary 精算师
;DR5?N/a ad referendum agreement 暂定协议；有待覆核的协定
gw[Eu >I ad valorem duty 从价税；按值征税
T&b_*)=S ad valorem duty system 从价税制
H6|eUU[& ad valorem fee 从价费
e
t@:-} ad valorem tariff 从价关税
0 _MtmmL. additional allowance 额外免税额
J|%bRLX@> additional amount for unexpired risk 未过期风险的额外款额
R*6B@<p,i additional assessable profit 补加应评税利润
B.~]
7H5"( additional assessment 补加评税
uZ\+{j= additional commitment 额外承担
=+ >>l0=_v additional commitment vote 额外承担拨款
gt0 2Cs dt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?h%Jb^#9 additional dependent parent allowance 供养父母额外免税额
y) CvlI additional provision 额外拨款
+`g&hO\W additional stamp duty 附加印花税
nhjT2Sl additional tax 补加税罚款；补加税款
g=@d!]Z~[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\]5I atli adjudged bankrupt 被裁定破产
vlE]RB adjudicated bankrupt 裁定破产人
UXJblo# adjudication fee 裁定费；评定印花税额手续费；评估契据费
v:yU+s|kN adjudication of bankruptcy 裁定破产；宣告破产
dIYf} 7 P adjudication of insolvency 裁定无力偿还债务
_6ck@ adjusted actual 经调整的实数；调整后的实数
q#8yU\J|, adjusted current assets 经调整的流动资产；调整后的流动资产
_N^w5EBC] adjusted figure 经调整的数字；调整后的数额
#vga
qe9 adjusted liabilities 经调整的负债；调整后的负债
=|ODa/2 p adjusted loss 经调整的亏损；调整后的亏损
^7YNM<_%@ 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
Xo/H+[;X adjusted profit 经调整的利润；调整后的利润
3Ke6lV)uq adjusted surplus 经调整的盈余额；调整后的盈余额
z8JW iRn adjusted value 经调整的价值；调整后的价值
-eyF9++` adjustment 调整；修订；理算〔保险〕
Bdb}4X rL adjustment centre 调剂中心
W0~G`A(:; adjustment lag 调整过程的时间差距；调整时差
09jE7g @X} adjustment mechanism 调整机制
8B?U\cfa^ adjustment of loss 亏损调整
2bG3&G adjustment process 调整过程；调整程序
LSJ.pBl\X adjustment range 调整幅度
%N fpEo administered exchange rate 受管制汇率
HdB>CVuh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4\
Xaou2V[ administration expenses 行政费用
m:[I$b6AY administration fee 手续费；行政费
s_VcC_A administration in bankruptcy 破产管理
p$'S\W| administration order 遗产管理令
T>rmm7F administrator 管理人；遗产管理人
$Vq5U9- administrator of the estate 遗产管理人
/YH O"4Z admission of debt 债项承认书
:ZIa admission of proof 接纳债权证明
3c3;8h$k advance 放贷款项；垫付款项；预支款项；预付款项
1*dN. v:5 advance account 暂支帐目；预付款帐户
6Jb0MX"AVr advance compensation 预付补偿金
(b<0=U advance from shareholder 股东垫款
{> msE }L advance pending reimbursement 预支以待日后付还
VYkh@j advanced economy 先进经济体系
i l@>b advancement 预付；预付财产
Jl`^`Yv advances warrant 垫款令
/[FDiJH2 advancing 贷出
*0!p_Hco adverse balance 逆差
)c' 45 bD adverse exchange 逆汇
u5k {.& advertisement addressed to shareholders 在报章刊登的致股东通告
P{6$".kIY advice for collection 托收通知书
Jp]?tlT advice of drawing 提款通知书；汇票通知书
CMW4Zqau* advice of payment 付款通知
:QGo
-,6- Advisory Committee [Securities and Futures Commission]
m] >zdP+ 谘询委员会〔证券及期货事务监察委员会〕
JpC=ACF Advisory Committee on Diversification 经济多元化谘询委员会
9Sxr9FLW~ affidavit 誓章；遗产申报誓章
=IsmPQK i affidavit of no receipt 述明无收款的誓章
@NRN#~S,_] affiliate 联号；联营公司；附属公司
}]o8}$ &( affiliated company 附属公司；联号；联营公司
?I[8rzBWU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'lA} E affordability 负担能力
v7
*L3Ol
African Development Bank [AfDB] 非洲开发银行
`K.C>68 after-acquired property 事后取得的财产
0@-4.I Hl after-hours dealing 市后交易
fe/;U =te after-tax profit 税后盈利；税后利润；税后溢利
zY_J7,0g agency agreement 代理协议
h{^v756L agency expenses 代理机构的开支
`5?0y XK agency fee 代理费
B\R AX# Agency Law 《代理法》
vu*e*b$} agent 代理人；承销人
vY m:V:7Y2 agent of company 公司代理人
T:@6(_Z agent's fee 代理人费；经纪费
Q /4-7 aggregate 总计；总数；总体数字
l[$GOLeS aggregate amount 总款额；总额
rzAf {2 aggregate assets and liabilities 总体资产与负债
rwLKY .J] aggregate at constant price 按固定价格计算的总体数字
F(ydqgH~a aggregate demand 总需求
&S{r;N5u aggregate gross position 总持仓量
w{*kbGB8s7 aggregate limit 总限额
]{6/6jl aggregate of salaries tax 合计薪俸税
eav n.I8J aggregate performance 总体表现；总体业绩
%@Gy<t, aggregate supply 总体供应
):G%o aggregate surplus 总盈余
UX BWCo;- aggregate total 整体总额
0* F` h aggregate value 总值；合计价值
sWr;%<K aggregated basis 合计基准
:lB`K>)iB} aggregated net chargeable income 合计应课税入息实额
D;0>- aggregation 合并计算；合计；总和
r89A X{: aggregation of incomes of husband and wife 夫妇入息合并计算
'r]6 GC8Z$ aggregation of property 财产的总和
i|1*b Z6' agio 差价；贴水
'M~ `IN` 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》
(& SU)Uvu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MWv@]P_0p! 《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》
-n 9&W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9- T<gYl 《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》
OK80-/8HI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=6dAF"b) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n/5T{ NfG agreement for a settlement 授产协议
Q^f{ H. agreement for assignment 转让协议
4C 3_ gm agreement for sale 售卖协议；买卖协议
N=\ zx^w, agreement for sale and purchase 买卖协议
~ZVz
sNrx agreement for the payment of interest 支付利息协议
[ *Dj:A)V^ agreement for the repayment of money 还款协议
DSwb8q agreement of reinsurance 再保险协议
~Q_7HJ=^$ Agricultural Bank of China 中国农业银行
?0t^7HMP air passenger departure tax 飞机乘客离境税
O"'xAP QW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P$U" y/ airport tax 机场税
`CVkjLiy alcohol duty 酒精税
@G 2# Z alienation 让与；让渡；转让
(-WRZLOQ alimony 生活费；赡养费
pZ>yBY?R8> All Ordinaries Index [AOI] 所有普通股指数
**h4M2'C all risks 全险；综合险
yIKpyyC9H All Sales Record for Stock Market 《股票市场成交报告》
a|z-EKV Allied Capital Resources Limited 新联财务有限公司
/3aW 0/^o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
< 9, h! allocation letter 拨款信件
BjfVNF;hk: allocation of fund 分配款项；预留款项
*Mhirz% iD allocation of profit 利润分配；溢利分配
]Kq<U%x$ allocation warrant 拨款令
V,rc&97 allotment 分配；配股
Vq+7 /+2" allotment notice 股份配售通知；配股通知
5\ pS8<RJ; allotment of shares 股份分配
Br9j)1; allowable 可获宽免；免税的
R0INpF'; allowable business loss 可扣除的营业亏损
T ]w I) allowable expenses 可扣税的支出
62HA[cr&) allowance 免税额；津贴；备抵；准备金
YAc:QV T87 allowance for debts 债项的免税额
X\Bl?
F
allowance for depreciation by wear and tear 耗损折旧免税额
jcqUY+T$ allowance for funeral expenses 殡殓费的免税额
aPelt` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>} * W$i allowance for repairs and outgoings 修葺及支出方面的免税额
<u\Hy 0g allowance to debtor 给债务人的津贴
xJ$uoy3+ alteration of capital 资本更改
,A{Bx`o? alternate trustee 候补受托人
A8& @Vxdz amalgamation 合并
8S#$'2sT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O z0-cM8t ambit of charges 征税范围；收费范围
Sn*s@RE\s amended valuation 经修订的估值
ooJxE\L American Commodities Exchange 美国商品交易所
0E26J@jcZ7 American Express Bank Limited 美国运通银行
>; 4q American Stock Exchange 美国证券交易所
&b#d4p6&l amortization 摊销
Nx.9)MjI amount due from banks 存放银行同业的款项
<=n;5hv: amount due from banks abroad 存放海外银行同业的款项
jz<}9Kze amount due from holding companies 控股公司欠款
0;TiNrzg amount due from local banks 存放本港银行同业的款项
anW['!T9{s amount due to banks 银行同业的存款
ZFtR#r(~41 amount due to banks abroad 海外银行同业的存款
|/K| Vwa amount due to holding companies 控股公司存款
Ll=G+cw6P amount due to local banks 本港银行同业的存款
t[q2 W"#.
amount due to outport banks 外埠银行同业的存款
-
2L(])t6 amount for note issue 发行纸币的款额
q.=Q amount of bond 担保契据的款额
=Oy& f :s amount of consideration 代价款额
:'bZ:J>f amount of contribution 供款数额
]z'L1vQl7 amount of indebtedness 负债款额
(X@\2M4@T# amount of principal of the loan 贷款本金额
vy~6]hH amount of rates chargeable 应征差饷数额
D
1.59mHsD amount of share capital 股本额
9R$$(zB 1; amount of sums assured 承保款额
1K3XNHF amount of variation 变动幅度
g5|&6+t. amount of vote 拨款数额
/rZk^/' amount payable 应付款额
4C?{p%3c amount receivable 应收款额
P- ZvW<M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7kV$O(4 analysis 分析
,5zY1C==Ut ancillary risk 附属风险
Kc[^Pu annual account 周年帐目；周年帐目报表；年度决算；年结
3Y# annual accounting date 年结日期
PV,Z@qm@^ annual allowance 每年免税额；年积金；年度津贴；年津
*66EkCj annual balance 年度余额
E&J<qTH9 annual disposable income 每年可动用收入
k I`HD annual estimates 周年预算
6xx.Z3v annual fee 年费
#tZ!D^GQHq annual general meeting 周年大会
{Yxvb** annual growth rate 年增率；每年增长率
Gs"lmX-{$j annual long-term supplement 长期个案每年补助金
H%m^8yW1 annual pensionable emolument 可供计算退休金的年薪
yI 8 O# annual report 年报
hvTc( 0;mB Annual Report on the Consumer Price Index 《消费物价指数年报》
Yd snu annual return 周年报表；周年申报表；每年报税表格
P4"BX*x Annual Return Rules 《周年报表规则》
N_:!uR annual review of consumer prices 每年消费物价回顾
4wKCz Py annual roll-forward basis 逐年延展方式
e;=R8i annual salary 年薪
kV sX/ ~$ annual statement 年度报表；年度决算表
sB: e:PK 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
R5b,/>^'A annuitant 年金受益人
br88b`L annuity 年金
/|U;_F Pmc annuity contract 年金合约
, +BFpN' annuity on human life 人寿年金
Q-h< av9 antecedent debt 先前的债项
Vfd_nD^8oZ ante-dated cheque 倒填日期支票
I|*<[/)]y anticipated expenditure 预期开支
Z .`+IN(>E anticipated net profit 预期纯利
#pRbRT9 anticipated revenue 预期收入
MA tF, anti-inflation measure 反通货膨胀措施
W !el[@ anti-inflationary stance 反通货膨胀立场
) %Xp ?H_ apparent deficit 表面赤字
vB7]L9=@" apparent financial solvency 表面偿债能力
|o eg'T apparent partner 表面合伙人
N *m;A6? application for personal assessment 个人入息课税申请书
l{r HXST| application of fund 资金应用
T^8`j i application to release as liquidator and to destruct the books of accounts and documents
6G4~ -_ 申请免除清盘人职务及毁灭帐簿与文件
hHMp=8J7 appointed actuary 委任精算师
1^hG}#6_ appointed auditor 委任核数师；委任审计师
@?tR-L<u appointed trustee 委任的受托人
;YokP iBy appointer 委任人
Y"5FK apportioned pro rata 按比例分摊
4t*VI<=<[ apportionment 分配；分摊
kazgI>"Q8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#m7evb5eg* apportionment formula 分摊方程式
t:.X=/ 02 apportionment of estate duty 遗产税的分摊
l;z+E_sQ appraisal 估价；评估
<!W9E M appreciable growth 可观增长
Tpnwwx[]:| appreciable impact 显着影响
j bOwpyH appreciable increase 可观增长
qoQ,3 &< appreciation 增值；升值
KdlUa^}D appreciation against other currencies 相对其他货币升值
}+NlY D:qF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L eUp! appreciation tax 增值税
o 8^! wGY appropriation 拨款；拨用；拨付
H5F Wk appropriation account 拨款帐目
v>h c\H1P Appropriation Bill 拨款法案
q 3,p=ijJ appropriation-in-aid system 补助拨款办法
ywjD.od"v approved assets 核准资产
}i;!p
Ue$ approved basket stock 认可一篮子证券
`sdbo](76 approved budget 核准预算
-oju-gf K approved charitable donation 认可慈善捐款
!M6Km(> approved charitable institution 认可慈善机构
D# ED?Lqf approved currency 核准货币；认可货币
XX1Iw {o9: approved estimates 核准预算
kzKQ5i $G approved estimates of expenditure 核准开支预算
)Zyw^KN^ approved overseas insurer 核准海外保险人
@`sZV8 approved overseas trust company 核准海外信托公司
Q `h@-6N approved pooled investment fund 核准汇集投资基金
7B gA+Fz approved provident fund scheme 认可公积金计划
>y@3`u] approved provision 核准拨款
Qz A)HDQ approved redeemable share 核准可赎回股份
#=fd8} 9 approved regional stock 认可地区性证券
oM}P Wf- approved retirement scheme 认可退休金计划
dBL{Mbh2Z approved subordinated loan 核准附属贷款
t-hN4WKH_A arbitrage 套戥；套汇；套利
]\=M$:,RZ arbitrageur 套戥者；套汇者
{bp~_`O arbitrary amount 临时款项
`t #I e * arrangement 措施；安排；协定
O;;vz+ j arrears 欠款
aj]%c_])( arrears of pay 欠付薪酬
P4"EvdV7 arrears of revenue 逾期未收税款；逾期未收的帐项
5~omZ,qe articles of association 组织章程；组织细则；组织章程细则
rI1;>/Ir Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%lK]m`( ascertainment of profit 确定利润
p~u11rH "Asia Clear" “亚洲结算系统”
h,Tsb:Q"M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c:`&QDF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;Q8rAsf 9 Asian Development Fund [ADF] 亚洲发展基金
8!dA1]2; Asian dollar bond 亚洲美元债券
N5GQ2V Asian dollar market 亚洲美元市场
P^ bcc Asian dollar rate 亚洲美元利率
$ Xo_C_:B Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W-U[7n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
FBK 6{rLMc asked price 沽盘；喊价；索价；卖方报价
A?Oa P assessable income 应评税入息
YR/rN, assessable loss 应评税亏损
yu62$ d assessable profit 应评税利润
zFV?,"\r assessable value 应评税值
: ~]ha assessed profit 估定利润
ur`:wR] 2? assessed value 经评估价值
1=%\4\ assessment 评税；评定；估价；评税单
oBTRO0.s+ assessment number 评税编号；估价编号
f qU*y 6] assessment of additional tax 补加税评税
'=vD!6=0@ assessment of performance 业绩评估；实绩评价
[L@ vC>G Assessor 评税主任
Cy##+u,C asset price bubbles 资产价格泡沫
6~0. YZ9 asset-backed securities 具资产保证的证券
fg1["{\ assets accretion 资产增值
w;Na9tR assets and liabilities 资产与负债
@RF !p assets betterment statement 资产递增表；资产改进表
kC)ye"r assets lending 实物放款；有抵押贷款
6muZE1sn assets of the company passing on the death 死者去世时转移的公司资产
%t^-G uz assets pledged as security for liabilities 用作负债抵押的资产
Y/_b~Ahn assets portfolio 资产投资组合
M7;P)da assets price 资产价格
.DSmy\FI5
assets quality 资产质素
Ey!+rq} assets realization 资产变现
W[R o) assets refinancing arrangement 资产再集资安排
\?e{/hXnl assets securitization 资产证券化
N&t+*kF_ assets situated outside Hong Kong 在香港以外地方的资产
/>z E$)'M assets stripping 削减资产；拆卖资产
LCRZ<?O[| assets value 资产值
e 03q9( assignee 承让人
D?3^> h assignment 转让；转让书；转让契
Zg/ra1n assignment of interest 权益转让
"?GA}e"R assignment of letters patent and trade mark 专利证书及商标转让
d&QB?yLd assignment of property 物业转让；物业转让书
C&m[/PJ~l assignment right 转让权
C-abc +/ assignor 转让人
Vn-y<*np associate 有联系的人；有关连人士；相联者；合伙人；联系人
r-s.i+\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J
;=~QYn[ associate member 附属会员
9a5x~Z:' associated body corporate 相联法人团体
y pv ~F associated company 相联公司；联属公司
-Fe) )Y'= associated corporation 相联法团
_Jc[`2Uv_c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Oozt&* F 公认会计师公会〔英国〕
J ?~El& Association of Futures Exchange Brokers 香港期货经纪协会
?[}r& f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
f\}fUg 2 association of underwriters 承保人组织
FDA` `H~ assumption of control 接管
Pvq74?an` assurance 担保；保险；转易；转易书
fG107{!g= assurance of interest 权益的转易
:O}= $[ at 19XX price 按一九ＸＸ年价格计算
mjDaus59 at a discount 按赔价计算；按贴水价格计算；打折扣
T \V KNEBo at a premium 按溢价计算；按升水价格计算
8[Ssrk at call 通知付款；按通知
j>(O 1z 7 at constant market price 按固定市价计算
0L_ JP9e at constant price 按固定价格计算
YQWGv,47\ at cost 按成本计算
`<1o}r 7i at current market price 按当时市价计算；按现时市价计算
B 3Y, |* at current price 按当时价格计算；按现时价格计算
pPSmSWD? at factor cost 按要素成本计算；按生产要素成本计算
Z6eM~$Y at money-of-the-day price 按付款当日价格计算
d7.}=E.L at or better 按指定或较佳价位〔买卖指令〕
59;p | at par 按面值计算；平价
7cTDbc!E- at sight 见票即付
YL_M=h>P at the close 按收市盘
nm)H\i at the opening 按开市盘
\a+.~_iL| attestation 见证；见证条款
u]K&H&Ax T at-the-money option 平价期权
#)&kF+ attorney 受权人；受托代表人
a\60QlAk~ attornment 新拥有人承认书
fk5x IW attributable profit 可归属利润
^Oy97Y attributable share value 可归属股份价值
\':'8:E Auckland Stock Exchange 奥克兰证券交易所
),ur! v auction 拍卖
1 !N+hf auctioneer 拍卖商
I d6H~; audit 审计；核数
hXBAs*4DV8 Audit Commission 审计署
\$.8iTr@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
d <{ >& 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〕
wldv^n h M audit review 帐目审查
3
q1LIM Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r u c gav audited account 审计帐目；经审计的帐目
u^HC1r|% audited annual account 经审计的周年帐目
LhN?j5XqM audited balance sheet 经审计的资产负债表
5f;6BP auditor 核数师；核数主任；审计师
a_jw4"Sb auditor's certificate 核数师证明书；审计师证明书
6# [ auditor's report 核数师报告；审计师报告
.
V5Pr}"y Aussie bond 澳元债券
?VUU[h8"v5 austerity budget 紧缩预算
HS Xv_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;gS)o#v0 Australia All Ordinaries Index 澳洲所有普通股票指数
,%)O/{p_ Australian Dollar [AUD] 澳元
ENZjRf4 Australian Options Market 澳大利亚期权市场
8DAHaS; Australian Securities Commission 澳洲证券事务监察委员会
* 0vq+C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z3C]n,I Australian Stock Exchange 澳大利亚证券交易所
tu5g> qb Austrian Schilling [ATS] 奥地利先令
j<"@ Y7 authentication 认证；鉴证
JXFPN| authority to purchase 委托购买证；委购书
+D7>$&BD authorization 认可；核准；授权；授权书
y vIeK6 authorization by direction 指示授权
=VC"X ?N authorization by instruction 指令授权
S vTd#>ke authorization by warrant 令状授权
0m2%ucKw authorization of unit trust 单位信托的认可
{}.M(nPtv; authorized agent 指定代理人
s2Z'_r T authorized capital 法定资本
`O+}$wP authorized clerk 出市员
&`@S_YL r authorized dealer 认可交易商
pc/x&VY% authorized financial institution 认可财务机构
_HMQx_e0YM authorized fund 认可基金
nXU`^< nA authorized fund house 获授权的基金公司；认可基金公司
g=#Cc(
q authorized institution 认可机构
YR'dl_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
PHAM(iC&D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~ 3!yd0 [k authorized insurer 获授权保险人；获认可承保人
u~O9"-m !V authorized investment 特准投资项目
83(-/ y authorized person 获授权人
8SZZ_tS 3r authorized representative 获授权代表
b=L4A,w~a authorized share capital 法定股本
p>ba6BDJT automated quotation system 自动报价系统
I K9plsd* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
j.]ln}b/'+ 自动交易系统〔香港期货交易所有限公司〕
XY`{F.2h automatic adjustment mechanism 自动调整机制
'048Qykt; automatic adjustment system 自动调整系统
&0*7]Wo* Automatic Clearing House 自动票据交换所
R$Rub/b6 automatic exchange rates accumulation system 自动化汇率累集系统
*P01 yW0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~|Nj+A automatic teller machine [ATM] 自动柜员机
5)c B\N1u autopay 自动转帐
}j)][{i*x available assets 可用资产
(^HU| available fiscal reserve 现存财政储备
=L\&} kz B available profit 可用利润
>rhqhmh;W" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+@^FUt=tq average 平均；平均数；海损
A3Xfu$[u average basic salary 平均基本薪金
rff_= (?i average consumer expenditure 平均消费开支；一般消费开支
" k0gZb average cost 平均成本
@?n~v^ average cost of land production 增辟土地平均成本
SgWLs%B average daily turnover 平均每日成交额
6ys|'<? average daily wage rate 平均每日工资率
RRb>]oD average expenditure pattern 平均开支模式
%ONU0xtq k average growth rate 平均增长率
swz)gh -* average net fixed assets 固定资产平均净值
F05]6 NVv average of relatives 相对价格平均数
&c^tJ-s average price 平均价格
Bh UGMK average propensity to consume 平均消费倾向；一般消费倾向
\4j(el average propensity to save 平均储蓄倾向；一般储蓄倾向
A I v average rate 平均率
r,<p#4(>_ average revenue 平均收入；平均收益
(j(hr'f average stock 平均库存；平均存货
B)x^S
> average yearly rent 平均年租
:sS4T&@1= avoidance of double taxation 避免双重课税
(GoxiX l avoidance of tax 避税
