A:
8OZc:/ A share Ａ股；甲类股份
:=^JHE{ abatement of tax 减税；减扣免税额
]~ )FMWQz- ABN AMRO Bank N.V. 荷兰银行
zO2Z\E'% . above-the-line expenditure 线上项目支出；经常预算支出
I1
j-Q8 above-the-line receipt 线上项目收入；经常预算收入
)`^t,x<S ABSA Asia Limited 南非联合亚洲有限公司
Q,Hw@w<1 absolute change 绝对数值变更
+%8c8]2 absolute expenditure 实际开支
9~ <HTH absolute guideline figure 绝对准则数字
CfoSow- absolute interest 绝对权益
3*3WO,9
absolute order of discharge 绝对破产解除令
5Y"lr Y38 absolute profit margin 绝对利润幅度
v' S}&zmF] absolute value 实值；绝对值
t*82^KDU absolutely vested interest 绝对既得权益
Tl %#N" absorbed cost 已吸收成本；已分摊成本
c{6!}0Q 4 absorption 吸收；分摊；合并
?Il$f_"B: absorption rate 吸收率；摊配率；分摊率
$k V^[ ACB Finance Limited 亚洲商业财务有限公司
`pE~M0 5 acceptable form of reciprocity 合理的互惠条件
"Nn/vid; acceptable rate 适当利率；适当汇率
0CQ\e1S,# acceptance agreement 承兑协议
! 9k)h P acceptance for honour 参加承兑
~9p*zC3M acceptor 承兑人；接受人；受票人
pA+W
8v#* acceptor for honour 参加承兑人
P8Fq %k accident insurance 意外保险
Jt.dR6, Accident Insurance Association of Hong Kong 香港意外保险公会
m]+g[L?- accident insurance scheme 意外保险计划
I7nt <l! accident year basis 意外年度基准
<jQ?l% \ accommodation 通融；贷款
j{IAZs#@> accommodation bill 通融票据；空头票据
"C B* accommodation party 汇票代发人
UW<V(6P account balance 帐户余额；帐户结余
jtV{Lf 3< account book 帐簿
#]oVVf_ account collected in advance 预收款项
Ni'vz7j account current book 往来帐簿
jnYFA[Ab account of after-acquired property 事后取得的财产报告
QSW62 ]=vV account of defaulter 拖欠帐目
j Aw&5, account payable 应付帐款
dOqn0Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
i))S%!/r~ account receivable 应收帐款
lq}= &)%C account receivable report 应收帐款报表
:O{`!&[>L account statement 结单；帐单；会计财务报表
ync2X{9D account title 帐户名称；会计科目
& eG,CIT accountant's report 会计师报告
>o>r@; Accountant's Report Rules 会计师报告规则
Di<KRg1W]} accounting and auditing procedure 会计与审计程序；会计与核数程序
:kf HILi Accounting Arrangements 《会计安排》
{^1GHU accounting basis 会计基础
[2gK^o&t accounting by Official Receiver 破产管理署署长呈交的帐目
_y#t[|}w Accounting Circular 《会计通告》
4iBp!k7 accounting class 会计类别
M])Y|}wv8 accounting date 记帐日期；会计结算日期
@H"~/ m_o accounting for money 款项核算
!iWPldn&] Accounting Officer 会计主任
suN{)" accounting period 会计报告期；会计期
<YP>c accounting policy 会计政策；会计方针
^!L'Ao y;E accounting practice 会计惯例
~&[Wqn@MZ accounting principle 会计准则
j8$ *$| accounting record 会计记录
S
" R]i accounting report 会计报告
<- Q=h?D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!krbGpTVH Accounting Society of China 中国会计学会
+ O=wKsGD accounting statement 会计报表
Pdmfn8I]% accounting system 会计制度；会计系统
~z$ vF accounting transaction 会计事项；帐务交易
XL>c TM accounting treatment 会计处理
"G EJ9_a[ accounting year 会计年度
IExo#\0'6 accretion 增值；添加
\]e"#"v}}_ accrual 应计项目；应累算数目
w7$*J:{ accrual basis 应计制；权责发生制
J4#t1P@ Na accrual basis accounting 应计制会计；权责发生制会计
Eg -3GkC accrue 应累算；应计
p [4/Nq,c accrued benefit 应累算利益
)d!, , o accrued charges 应计费用
` /#f8R1g accrued cumulative preference share dividend 应累算的累积优先股股息
G4vXPx%a8 accrued expenses 应累算费用
5 e~\o}] accrued interest payable 应付利息；应计未付利息
2--" @@ accrued interest receivable 应收利息；应计未收利息
.i>; ?(GH accrued right 累算权益
!jL|HwlA accruing profit 应累算的利润
)Ge.1B$8h accumulated fiscal reserve 累积财政储备
.$y}}/{j?[ accumulated profit 累积利润；滚存溢利
Q<3=s6@T accumulated reserve 累积储备
im_WTZz2P accumulation of surplus income 累积收益盈余
"jH=O(37 acquired assets 既得资产
s9>f5u?dK acquisition 收购；购置；取得
~^cx a% acquisition cost 购置成本
:3M2zV
cf acquisition expenses 购置费用
IqJ7'X acquisition of 100% interest 收购全部股权
CvKXVhf0$J acquisition of control 取得控制权
z 0]K:YV_ acquisition of fixed assets 购置固定资产
v*SSc5gFG acquisition of shell “买壳”
EYtf >D
acquisition price 收购价
>!MOgLO3 act of God 天灾
K9B _o, acting partner 执事合伙人
Xp @8 v u active market 买卖活跃的市场；交投畅旺的市场；旺市
Mo\LFxx>4{ active partner 积极参与的合伙人
4n @}X-) active trading 交投活跃
I&?(=i)N actual circulation 实际流通
"Lk -R5iFd actual cost 实际成本
4HQP, actual expenditure 实际开支；实际支出
+dw$IMwb actual income 实际入息；实际收入；实际收益
!'o5X]s actual market 现货市场
mD{<Lp= actual price 现货价；实际价格
r!N)pt<g actual profit 实际利润
")'o5V actual quotation 实盘；实际价位；实际报价
="<5+G actual year basis 按实际年度计算
sgp5b$2T. actuals 实货
Fk@A;22N actuarial investigation 精算调查
y! h e<4 actuarial principle 精算原则
D 's'LspQ actuarial report 精算师报告
eR P mN Actuarial Society of Hong Kong 香港精算学会
wegu1Ny actuarial valuation 精算师估值
\>0%E{CR actuary 精算师
k nrR%e; ad referendum agreement 暂定协议；有待覆核的协定
LW< DhMV ad valorem duty 从价税；按值征税
-.-j e"E ad valorem duty system 从价税制
W iql c ad valorem fee 从价费
?K%&N99c! ad valorem tariff 从价关税
V #[ "Z} additional allowance 额外免税额
4A^=4"BCV additional amount for unexpired risk 未过期风险的额外款额
H=Rqr additional assessable profit 补加应评税利润
Vw.c05 x additional assessment 补加评税
Kk#g(YgNz additional commitment 额外承担
l!CWE additional commitment vote 额外承担拨款
eSo/1D additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h fT HP additional dependent parent allowance 供养父母额外免税额
B?`n@/ additional provision 额外拨款
3mKmd iD additional stamp duty 附加印花税
?tS=rqc8oW additional tax 补加税罚款；补加税款
X _GR{z%
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Rj 2N+59rg adjudged bankrupt 被裁定破产
y^ 7;I- adjudicated bankrupt 裁定破产人
Jlw%t!Kx adjudication fee 裁定费；评定印花税额手续费；评估契据费
wv0d"PKTS adjudication of bankruptcy 裁定破产；宣告破产
Q;{[U!\ : adjudication of insolvency 裁定无力偿还债务
K d Y3
adjusted actual 经调整的实数；调整后的实数
u&/[sq x adjusted current assets 经调整的流动资产；调整后的流动资产
os6p1"_\f adjusted figure 经调整的数字；调整后的数额
Z0*Lm+d9z adjusted liabilities 经调整的负债；调整后的负债
I{Hl2?CnI, adjusted loss 经调整的亏损；调整后的亏损
[5K& J-W 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
9s\(yC8h adjusted profit 经调整的利润；调整后的利润
rvO7e cR" adjusted surplus 经调整的盈余额；调整后的盈余额
XOgl> 1O adjusted value 经调整的价值；调整后的价值
Ah:! adjustment 调整；修订；理算〔保险〕
M,xhQ{eBY adjustment centre 调剂中心
Ncr38~;w adjustment lag 调整过程的时间差距；调整时差
"^E/N},%u5 adjustment mechanism 调整机制
)D\cm7WX^[ adjustment of loss 亏损调整
<YX )am'\y adjustment process 调整过程；调整程序
\pI)tnu6'U adjustment range 调整幅度
W/_=S+CvK administered exchange rate 受管制汇率
Lt ; !q b. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&2IrST{d:V administration expenses 行政费用
@i'24Q[6 administration fee 手续费；行政费
EWuuNf administration in bankruptcy 破产管理
]"bkB+I administration order 遗产管理令
]-h$CJSY administrator 管理人；遗产管理人
Q79& Q04XN administrator of the estate 遗产管理人
M`IiK+IoU admission of debt 债项承认书
S h'>5z2 admission of proof 接纳债权证明
3 $7TeqfAC advance 放贷款项；垫付款项；预支款项；预付款项
vzD 3_
?D advance account 暂支帐目；预付款帐户
BG:l Zj'I advance compensation 预付补偿金
k^3 ?Z2a advance from shareholder 股东垫款
W+k`^A|@ advance pending reimbursement 预支以待日后付还
SN2X{Q|* advanced economy 先进经济体系
XQCu\\> ; advancement 预付；预付财产
{Ic~}>w advances warrant 垫款令
ghvF%-."1 advancing 贷出
}p-<+sFo adverse balance 逆差
]D|sQPi]F adverse exchange 逆汇
U-.?+ ` advertisement addressed to shareholders 在报章刊登的致股东通告
XE8~R5 advice for collection 托收通知书
'Okitq+O advice of drawing 提款通知书；汇票通知书
yNp l0 d advice of payment 付款通知
P(?i>F7s Advisory Committee [Securities and Futures Commission]
vt{s"\f 谘询委员会〔证券及期货事务监察委员会〕
v_Om3i9$E Advisory Committee on Diversification 经济多元化谘询委员会
YrAaL"20 affidavit 誓章；遗产申报誓章
XVXiiQ^
affidavit of no receipt 述明无收款的誓章
(?MRbX]@ affiliate 联号；联营公司；附属公司
ZUGuV@&-T affiliated company 附属公司；联号；联营公司
zTi %j$o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:$Lu
V5 affordability 负担能力
p x;X} Cd African Development Bank [AfDB] 非洲开发银行
{2kw*^,l after-acquired property 事后取得的财产
v4]7"7GuW after-hours dealing 市后交易
{l&6= z after-tax profit 税后盈利；税后利润；税后溢利
s8w7/ *<d agency agreement 代理协议
& sbA:xZBA agency expenses 代理机构的开支
x17cMfCH% agency fee 代理费
l!Q |]-.@ Agency Law 《代理法》
b_ 88o-*/ agent 代理人；承销人
'Y23U7 n0B agent of company 公司代理人
{XYv &K agent's fee 代理人费；经纪费
TTjj.fq6 aggregate 总计；总数；总体数字
}W &hPC aggregate amount 总款额；总额
".+wz1 aggregate assets and liabilities 总体资产与负债
9G(.=aOj, aggregate at constant price 按固定价格计算的总体数字
C~o6 ]'+F_ aggregate demand 总需求
I!bzvPJ]xc aggregate gross position 总持仓量
_Y@'<S. aggregate limit 总限额
F 7+Gt
Ed aggregate of salaries tax 合计薪俸税
?>47!):-* aggregate performance 总体表现；总体业绩
#;. tVo I aggregate supply 总体供应
gE8=#%1< aggregate surplus 总盈余
> o{(f aggregate total 整体总额
a&YD4DQ05 aggregate value 总值；合计价值
h>B >t/k? aggregated basis 合计基准
zo 66=vE! aggregated net chargeable income 合计应课税入息实额
X$,#OR aggregation 合并计算；合计；总和
KA:>7- aggregation of incomes of husband and wife 夫妇入息合并计算
6hKavzSi aggregation of property 财产的总和
$I(2}u?1+d agio 差价；贴水
C[ <OF/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
]X4
A)4y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ve>*KHDSt 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,s PsL9]$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,6rg00wGE 《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》
2%g)0[1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[sG=(~BU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@Tmqw(n{ agreement for a settlement 授产协议
\~ O6S`, agreement for assignment 转让协议
6L@g]f|Y@ agreement for sale 售卖协议；买卖协议
, 2u-<8 agreement for sale and purchase 买卖协议
U+sAEN_e k agreement for the payment of interest 支付利息协议
oD_'8G} agreement for the repayment of money 还款协议
L+Q"z*W agreement of reinsurance 再保险协议
$x;wnXXXM Agricultural Bank of China 中国农业银行
` +]9+:tS air passenger departure tax 飞机乘客离境税
V.J[Uwf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yBO88rfh> airport tax 机场税
GIQ/gM?Pv alcohol duty 酒精税
r-] Au - alienation 让与；让渡；转让
lP m'>, }Y alimony 生活费；赡养费
:,<e All Ordinaries Index [AOI] 所有普通股指数
rly3f all risks 全险；综合险
$oK, &_ All Sales Record for Stock Market 《股票市场成交报告》
^!H8"CdC3 Allied Capital Resources Limited 新联财务有限公司
%Bg}
a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]t_AXKd allocation letter 拨款信件
vvw6 GB,M allocation of fund 分配款项；预留款项
2vWJ|&|p allocation of profit 利润分配；溢利分配
}S'+Ytea allocation warrant 拨款令
}_}C ^ allotment 分配；配股
FCQI fJ# allotment notice 股份配售通知；配股通知
M vo i
allotment of shares 股份分配
@TC _ XU)& allowable 可获宽免；免税的
y|V/xm+Fp allowable business loss 可扣除的营业亏损
VR5$[-E3 allowable expenses 可扣税的支出
C$ cX{hV allowance 免税额；津贴；备抵；准备金
[0N==Ym1 allowance for debts 债项的免税额
J!%Yy\G allowance for depreciation by wear and tear 耗损折旧免税额
Y1EN|!WZ allowance for funeral expenses 殡殓费的免税额
lwPK^)|} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]q L#/ allowance for repairs and outgoings 修葺及支出方面的免税额
|mV*HdqU allowance to debtor 给债务人的津贴
uy{mSx?td alteration of capital 资本更改
-?<wvUbR{ alternate trustee 候补受托人
cX"[#Em# amalgamation 合并
- fVeE<[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X4*{CM ambit of charges 征税范围；收费范围
Oa\!5Pw1 amended valuation 经修订的估值
ftsr-3!Vm American Commodities Exchange 美国商品交易所
f33'2PYl American Express Bank Limited 美国运通银行
t`03$&Cx7 American Stock Exchange 美国证券交易所
2H fP$ . amortization 摊销
*>rpcS<l amount due from banks 存放银行同业的款项
[qlq& ?" amount due from banks abroad 存放海外银行同业的款项
P "W$ZX amount due from holding companies 控股公司欠款
L <]j& amount due from local banks 存放本港银行同业的款项
yi%A*q~MT amount due to banks 银行同业的存款
@5Q}o3.zA- amount due to banks abroad 海外银行同业的存款
|//cA2@. amount due to holding companies 控股公司存款
<I'kJ{" amount due to local banks 本港银行同业的存款
& PrV+Lv amount due to outport banks 外埠银行同业的存款
ya{vR*
'~ amount for note issue 发行纸币的款额
y.5mYQA4=[ amount of bond 担保契据的款额
-cNh5~p= amount of consideration 代价款额
eSoOJ[&$ amount of contribution 供款数额
bG67TWY) amount of indebtedness 负债款额
t*y4)I !gR amount of principal of the loan 贷款本金额
hFuS>Hx amount of rates chargeable 应征差饷数额
gE(QVbh( amount of share capital 股本额
&$jg *Kr amount of sums assured 承保款额
r|cl6s!P amount of variation 变动幅度
[ivz/r(Rj amount of vote 拨款数额
^"K amount payable 应付款额
-vwkvNn8 amount receivable 应收款额
g"(
vl-Uw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B` <(qPD analysis 分析
R+8+L|\wHv ancillary risk 附属风险
bmhvC9 annual account 周年帐目；周年帐目报表；年度决算；年结
LslQZ]3MY annual accounting date 年结日期
}q T @. annual allowance 每年免税额；年积金；年度津贴；年津
u-Ct-0 annual balance 年度余额
%Nd|VAe annual disposable income 每年可动用收入
6#6Ve$Vl] annual estimates 周年预算
%m!o#y(hD` annual fee 年费
r
vVU5zA4H annual general meeting 周年大会
hE-`N,i } annual growth rate 年增率；每年增长率
ST)l0c+Y> annual long-term supplement 长期个案每年补助金
8, =Ti 7_ annual pensionable emolument 可供计算退休金的年薪
|M ` B annual report 年报
% ~J90a Annual Report on the Consumer Price Index 《消费物价指数年报》
V\ %; S annual return 周年报表；周年申报表；每年报税表格
M kko1T=6 Annual Return Rules 《周年报表规则》
&1893#V annual review of consumer prices 每年消费物价回顾
-r]s # $ annual roll-forward basis 逐年延展方式
D} px=? annual salary 年薪
n99:2 r_ annual statement 年度报表；年度决算表
's@v'u3 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
Cr h5^? annuitant 年金受益人
cQzd0X annuity 年金
uf\Hh -+p annuity contract 年金合约
gl:vJD annuity on human life 人寿年金
~ YO') antecedent debt 先前的债项
>k* QkIyq ante-dated cheque 倒填日期支票
+`u]LOAyP= anticipated expenditure 预期开支
7'7bIaJk anticipated net profit 预期纯利
./jkY 7
k anticipated revenue 预期收入
je9[S_ Z:Y anti-inflation measure 反通货膨胀措施
?*K;+@EH anti-inflationary stance 反通货膨胀立场
WW0N"m' apparent deficit 表面赤字
*58<.L| apparent financial solvency 表面偿债能力
a2v UZhkR apparent partner 表面合伙人
X&MO} application for personal assessment 个人入息课税申请书
5*[zIKdt2 application of fund 资金应用
V%dMaX>^i application to release as liquidator and to destruct the books of accounts and documents
9~ajE s 申请免除清盘人职务及毁灭帐簿与文件
ly%$>BRU appointed actuary 委任精算师
dP
T)& appointed auditor 委任核数师；委任审计师
!sEI|47{ appointed trustee 委任的受托人
Q/\
<r G4 appointer 委任人
#l2wF>0 apportioned pro rata 按比例分摊
\r^=W= apportionment 分配；分摊
UY*Hc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!w]!\H apportionment formula 分摊方程式
Sq/M
%z5' apportionment of estate duty 遗产税的分摊
k<ku5U1| appraisal 估价；评估
e%`gD* 8 appreciable growth 可观增长
# Fw<R'c appreciable impact 显着影响
,[,+ _A appreciable increase 可观增长
Ig"Krz appreciation 增值；升值
{3 yzC appreciation against other currencies 相对其他货币升值
|Q`}a % appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[ esjR`u appreciation tax 增值税
u]@``Zb| appropriation 拨款；拨用；拨付
50rCW )[# appropriation account 拨款帐目
?'P8H^K6u Appropriation Bill 拨款法案
gEIjG appropriation-in-aid system 补助拨款办法
7~C@x+1S/ approved assets 核准资产
|iLeOztuE approved basket stock 认可一篮子证券
$ n(?oyf approved budget 核准预算
Tcz67&c |W approved charitable donation 认可慈善捐款
ppN96-]^0 approved charitable institution 认可慈善机构
'1 ~mnmiP approved currency 核准货币；认可货币
Bqv Oi~ l approved estimates 核准预算
jMcCu$i7 approved estimates of expenditure 核准开支预算
L:%ek3SOz approved overseas insurer 核准海外保险人
"}*P9-% approved overseas trust company 核准海外信托公司
Ik >sd@X*| approved pooled investment fund 核准汇集投资基金
g v&xC 6> approved provident fund scheme 认可公积金计划
(:,N?bg approved provision 核准拨款
S-gL]r3G8 approved redeemable share 核准可赎回股份
8'Xpx+v approved regional stock 认可地区性证券
<4^ _dJ9 = approved retirement scheme 认可退休金计划
W!4GL>9m}A approved subordinated loan 核准附属贷款
d~g arbitrage 套戥；套汇；套利
~)tIO<$U arbitrageur 套戥者；套汇者
} !pC}m arbitrary amount 临时款项
hx+a.N arrangement 措施；安排；协定
yi"V'Us arrears 欠款
=4 \|'V1 5 arrears of pay 欠付薪酬
szF[LRb arrears of revenue 逾期未收税款；逾期未收的帐项
1N x%u z articles of association 组织章程；组织细则；组织章程细则
bICi'` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
F&lWO!4 ascertainment of profit 确定利润
7Nh 6 ` "Asia Clear" “亚洲结算系统”
L= Dd` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q pz01x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]d9;YVAU Asian Development Fund [ADF] 亚洲发展基金
JiDX|Q<c Asian dollar bond 亚洲美元债券
x/~V
ZO Asian dollar market 亚洲美元市场
r,2x?Qi Asian dollar rate 亚洲美元利率
R/~j <.s3P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nrUrMnlg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9TO asked price 沽盘；喊价；索价；卖方报价
"6Nma)8 assessable income 应评税入息
H_ .@{8I assessable loss 应评税亏损
d5T0#ue/e assessable profit 应评税利润
r444s8Y assessable value 应评税值
(toGU assessed profit 估定利润
W6K]jIQ assessed value 经评估价值
Rr^<Q:#"<| assessment 评税；评定；估价；评税单
-qs.'o
;2 assessment number 评税编号；估价编号
/cJ$`
pN assessment of additional tax 补加税评税
] \4-e2N`\ assessment of performance 业绩评估；实绩评价
Wgq*| teW Assessor 评税主任
b}9K"GT asset price bubbles 资产价格泡沫
YCeE?S1gk3 asset-backed securities 具资产保证的证券
+@cf@}W6QC assets accretion 资产增值
!
D'U:) assets and liabilities 资产与负债
RA+Y ./*h assets betterment statement 资产递增表；资产改进表
Nj dAfgA assets lending 实物放款；有抵押贷款
x,2+9CCU assets of the company passing on the death 死者去世时转移的公司资产
G( nT.\ assets pledged as security for liabilities 用作负债抵押的资产
/6gqpzum4 assets portfolio 资产投资组合
b^y#.V.|k assets price 资产价格
'ujt w:Z: assets quality 资产质素
yh]#V"W3 assets realization 资产变现
}qmZ assets refinancing arrangement 资产再集资安排
c<A@Op"A assets securitization 资产证券化
[bJ"*^M) assets situated outside Hong Kong 在香港以外地方的资产
~~;fWM ' assets stripping 削减资产；拆卖资产
S@Yb)">ZQ assets value 资产值
!!o 69 assignee 承让人
{tu* ="d= assignment 转让；转让书；转让契
^gw_ Up<e6 assignment of interest 权益转让
Dd!MG'%hlb assignment of letters patent and trade mark 专利证书及商标转让
6@wnF>'/\ assignment of property 物业转让；物业转让书
QD+dP nZu assignment right 转让权
d7It}7@9 assignor 转让人
$* b>c: associate 有联系的人；有关连人士；相联者；合伙人；联系人
M7eO5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3i?{E ^ associate member 附属会员
_"%d9B associated body corporate 相联法人团体
4oT2 5VH associated company 相联公司；联属公司
V*5:Vt7N associated corporation 相联法团
Gw~^6( Qu Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xY5Idl-> 公认会计师公会〔英国〕
^-4mZXAy1| Association of Futures Exchange Brokers 香港期货经纪协会
+m:U9K(\h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O(~`fN?n association of underwriters 承保人组织
q}ZZqYk assumption of control 接管
%a8'6^k assurance 担保；保险；转易；转易书
F!|Z_6\tv: assurance of interest 权益的转易
>f'n l at 19XX price 按一九ＸＸ年价格计算
u`gy1t ` at a discount 按赔价计算；按贴水价格计算；打折扣
@K4} cP at a premium 按溢价计算；按升水价格计算
me1ac\ at call 通知付款；按通知
Rk"VFe>r at constant market price 按固定市价计算
+z>*m`}F at constant price 按固定价格计算
|ng[s6uf at cost 按成本计算
nl*{@R.q @ at current market price 按当时市价计算；按现时市价计算
<rRm bFH# at current price 按当时价格计算；按现时价格计算
+@Fy) {C7 at factor cost 按要素成本计算；按生产要素成本计算
RNRMw ;cT at money-of-the-day price 按付款当日价格计算
.Z8 x!!Q* at or better 按指定或较佳价位〔买卖指令〕
ItYG9a at par 按面值计算；平价
-R~;E[
{% at sight 见票即付
/'TzHO9_` at the close 按收市盘
fS1N(RZ 1 at the opening 按开市盘
P6i4Dr attestation 见证；见证条款
]AERi]
B at-the-money option 平价期权
g}ciG!0 attorney 受权人；受托代表人
u\^<V) attornment 新拥有人承认书
>|6[uKrO attributable profit 可归属利润
]'~'V2Ey attributable share value 可归属股份价值
kQ.atr`? e Auckland Stock Exchange 奥克兰证券交易所
u-O wL1S+ auction 拍卖
qAR~j s`5 auctioneer 拍卖商
?Sn$A S I
audit 审计；核数
duXv
[1 Audit Commission 审计署
o$d; Y2K Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&r~~1BnpHm 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
jt Q2vJ- audit review 帐目审查
Eqp?cKrj i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:Q+ rE jw+ audited account 审计帐目；经审计的帐目
`q7I;w+g audited annual account 经审计的周年帐目
Ip.5I!h[Xb audited balance sheet 经审计的资产负债表
> p\IC auditor 核数师；核数主任；审计师
>5/dmHPc auditor's certificate 核数师证明书；审计师证明书
2?Q IK3"v auditor's report 核数师报告；审计师报告
U QXT&w Aussie bond 澳元债券
*r:8=^C7S austerity budget 紧缩预算
MA(\ r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<~"q z*_ Australia All Ordinaries Index 澳洲所有普通股票指数
HY5g>wv@ Australian Dollar [AUD] 澳元
Tud[VS?99 Australian Options Market 澳大利亚期权市场
j[wGR_EE Australian Securities Commission 澳洲证券事务监察委员会
[p}J=1S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{*
>$aI Australian Stock Exchange 澳大利亚证券交易所
%? X~, Austrian Schilling [ATS] 奥地利先令
>AN`L`%2 authentication 认证；鉴证
Y i7`iC authority to purchase 委托购买证；委购书
B*Hp authorization 认可；核准；授权；授权书
W>wE8? _, authorization by direction 指示授权
;]Y.2 J authorization by instruction 指令授权
Fd5{ pM3 authorization by warrant 令状授权
&p8K0 | authorization of unit trust 单位信托的认可
`u %//m_( authorized agent 指定代理人
G
A2S authorized capital 法定资本
J^n(WnM*F authorized clerk 出市员
fcnbPO0M authorized dealer 认可交易商
ThJLaNS authorized financial institution 认可财务机构
.[= 0(NO authorized fund 认可基金
O:xRUjpL authorized fund house 获授权的基金公司；认可基金公司
g3LAi#m authorized institution 认可机构
.K s&r authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,GVHwTZ0` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JaG<.ki authorized insurer 获授权保险人；获认可承保人
W $?1" F. authorized investment 特准投资项目
f*W<N06EZ authorized person 获授权人
#`y7L4V*o authorized representative 获授权代表
(d4zNYK authorized share capital 法定股本
A3$
rPb8 automated quotation system 自动报价系统
!x;T2l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PovPO 自动交易系统〔香港期货交易所有限公司〕
p*#SSR9< automatic adjustment mechanism 自动调整机制
{Swou>X4 automatic adjustment system 自动调整系统
T=;'"S Automatic Clearing House 自动票据交换所
^L]+e automatic exchange rates accumulation system 自动化汇率累集系统
FEU$D\1y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-Zocu<Rs automatic teller machine [ATM] 自动柜员机
r6Pi ZgR autopay 自动转帐
Zp-
Av8 available assets 可用资产
?ohLcz available fiscal reserve 现存财政储备
1i bQ'b Z available profit 可用利润
%J~8a _vO Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3_^w/-7`B average 平均；平均数；海损
d cPh @3 average basic salary 平均基本薪金
@i C!Q>D average consumer expenditure 平均消费开支；一般消费开支
;\4}Hcg average cost 平均成本
WAqR70{KM average cost of land production 增辟土地平均成本
p_B,7@Jl average daily turnover 平均每日成交额
Gp@Y=m U average daily wage rate 平均每日工资率
>hB]T% ' average expenditure pattern 平均开支模式
N5%~~JRO average growth rate 平均增长率
rIW`(IG_ average net fixed assets 固定资产平均净值
0)k%nIhj average of relatives 相对价格平均数
pOIFO =k average price 平均价格
?o9l{4~g average propensity to consume 平均消费倾向；一般消费倾向
h^x7[qe average propensity to save 平均储蓄倾向；一般储蓄倾向
AGK+~EjL@ average rate 平均率
L_)?5IOJ$ average revenue 平均收入；平均收益
FE/&<g0,: average stock 平均库存；平均存货
!Q cgTW)T average yearly rent 平均年租
hLx*$Z> avoidance of double taxation 避免双重课税
{\C$ Bz avoidance of tax 避税
