A:
{P(Z{9 u% A share Ａ股；甲类股份
3u7E?*{sH abatement of tax 减税；减扣免税额
?S0VtHQ ABN AMRO Bank N.V. 荷兰银行
;2}0Hr'| above-the-line expenditure 线上项目支出；经常预算支出
6[c
LbT0 above-the-line receipt 线上项目收入；经常预算收入
v^[Ny0cM ABSA Asia Limited 南非联合亚洲有限公司
,KIa+&vJW@ absolute change 绝对数值变更
0ldd e&!p absolute expenditure 实际开支
8\y%J!b absolute guideline figure 绝对准则数字
gzP(Lf I5 absolute interest 绝对权益
[(`T*c.#.X absolute order of discharge 绝对破产解除令
-2tX 15, absolute profit margin 绝对利润幅度
Eln"RKCt}9 absolute value 实值；绝对值
R6)p4#| i absolutely vested interest 绝对既得权益
$RKd@5XP absorbed cost 已吸收成本；已分摊成本
&tQ,2RT absorption 吸收；分摊；合并
'mug,jM absorption rate 吸收率；摊配率；分摊率
,I@4)RSAH| ACB Finance Limited 亚洲商业财务有限公司
"^<:7 _Y acceptable form of reciprocity 合理的互惠条件
lV$U!v: b acceptable rate 适当利率；适当汇率
4%p5X8|\ih acceptance agreement 承兑协议
_?@>S 7- acceptance for honour 参加承兑
&. o}(e:] acceptor 承兑人；接受人；受票人
~@bCSO Iy acceptor for honour 参加承兑人
?i(Tc! accident insurance 意外保险
p p#Kb 2* Accident Insurance Association of Hong Kong 香港意外保险公会
GwwxSB&y accident insurance scheme 意外保险计划
4I^6[{_ accident year basis 意外年度基准
F)_Rs5V:( accommodation 通融；贷款
Ajq;\- : accommodation bill 通融票据；空头票据
t22BO@gt74 accommodation party 汇票代发人
n`6 8<ybl5 account balance 帐户余额；帐户结余
kd'qYh account book 帐簿
.^dj B
x account collected in advance 预收款项
j>?H^fB account current book 往来帐簿
_QBd3B % account of after-acquired property 事后取得的财产报告
8+
B. x account of defaulter 拖欠帐目
bg_Zf7{ account payable 应付帐款
w_,. account payee only [A/C payee only] 只可转帐；存入收款人帐户
u iE9#G account receivable 应收帐款
1w+& Y;d| account receivable report 应收帐款报表
5]p>& |Ud account statement 结单；帐单；会计财务报表
L|6c lGp account title 帐户名称；会计科目
JeUFCWm accountant's report 会计师报告
aiw~4ix Accountant's Report Rules 会计师报告规则
nf /iZ & accounting and auditing procedure 会计与审计程序；会计与核数程序
%nOBs ln Accounting Arrangements 《会计安排》
HC4ad0Gs+{ accounting basis 会计基础
>}u?{_s *0 accounting by Official Receiver 破产管理署署长呈交的帐目
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=%!p+ Accounting Circular 《会计通告》
jfqWcX.X= accounting class 会计类别
XT~JP accounting date 记帐日期；会计结算日期
;b
cy(Fp,\ accounting for money 款项核算
XOgX0cRC4 Accounting Officer 会计主任
+5?hkQCX1^ accounting period 会计报告期；会计期
D}cq_|mmn[ accounting policy 会计政策；会计方针
G5=(3 V% accounting practice 会计惯例
1(hgSf1 WH accounting principle 会计准则
5:CC\!&QBV accounting record 会计记录
t wtGkkC accounting report 会计报告
A0O$B7ylQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V[+ Pb] Accounting Society of China 中国会计学会
Qh/yPOSm: accounting statement 会计报表
in # qV accounting system 会计制度；会计系统
na
$z\C\ accounting transaction 会计事项；帐务交易
vT%r g r accounting treatment 会计处理
)@1_Dm@0b accounting year 会计年度
pwd7I accretion 增值；添加
wm*`
accrual 应计项目；应累算数目
mkj`z accrual basis 应计制；权责发生制
b
|m$ W accrual basis accounting 应计制会计；权责发生制会计
8DLR accrue 应累算；应计
U@m< accrued benefit 应累算利益
\~jt7 Q accrued charges 应计费用
v]U[7 j accrued cumulative preference share dividend 应累算的累积优先股股息
YZpF*E;6t accrued expenses 应累算费用
^;W,:y& accrued interest payable 应付利息；应计未付利息
e
d4T_O; accrued interest receivable 应收利息；应计未收利息
m++VW0Y> accrued right 累算权益
:;{U2q+ accruing profit 应累算的利润
%Dsa
~{ accumulated fiscal reserve 累积财政储备
Iy|]U&`
accumulated profit 累积利润；滚存溢利
kt X(\Hf! accumulated reserve 累积储备
xE;fM\7pu accumulation of surplus income 累积收益盈余
o0s+ roiD acquired assets 既得资产
JZu7Fb]L9 acquisition 收购；购置；取得
vh?({A#>.E acquisition cost 购置成本
}6C&N8 f acquisition expenses 购置费用
tPC8/ntP8 acquisition of 100% interest 收购全部股权
R*Pfc91} acquisition of control 取得控制权
YIgzFt[L acquisition of fixed assets 购置固定资产
c 0!bn b acquisition of shell “买壳”
;?z b ( 2 acquisition price 收购价
((EN& X,v act of God 天灾
C"IPCJYn acting partner 执事合伙人
0~Yg={IKhK active market 买卖活跃的市场；交投畅旺的市场；旺市
bi KpV? Dp active partner 积极参与的合伙人
I7B fA,mZ7 active trading 交投活跃
H0tjN&O_ actual circulation 实际流通
)u\"xxcV actual cost 实际成本
q$b/T+-ec actual expenditure 实际开支；实际支出
HewVwD<C actual income 实际入息；实际收入；实际收益
Zn #ri 8S actual market 现货市场
s( Kf%ZoE actual price 现货价；实际价格
GE~m u76% actual profit 实际利润
KQ3)^J_Z actual quotation 实盘；实际价位；实际报价
s'~_pP actual year basis 按实际年度计算
2c8,H29 actuals 实货
z %+?\.oH actuarial investigation 精算调查
lOd[ 8|/ actuarial principle 精算原则
N ?V5gi actuarial report 精算师报告
^>g+:?x Actuarial Society of Hong Kong 香港精算学会
T{sw{E* actuarial valuation 精算师估值
K Qub%`n actuary 精算师
a5Xr"- ad referendum agreement 暂定协议；有待覆核的协定
ET=q
1t8 ad valorem duty 从价税；按值征税
q uGb;)3 ad valorem duty system 从价税制
7:M%w'oR ad valorem fee 从价费
qx0J}6+NlU ad valorem tariff 从价关税
0L c X7gU> additional allowance 额外免税额
kz,Nz09}W additional amount for unexpired risk 未过期风险的额外款额
Sm+Ek@Ax additional assessable profit 补加应评税利润
lmr {Ib2a additional assessment 补加评税
Y&'2/zI6~ additional commitment 额外承担
Q9%N>h9 additional commitment vote 额外承担拨款
VD36ce9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_e ~EQ[, additional dependent parent allowance 供养父母额外免税额
<0R?#^XBZB additional provision 额外拨款
ih ,8'D4 additional stamp duty 附加印花税
mjBXa additional tax 补加税罚款；补加税款
u@|G Q XC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>L& >B5)9 adjudged bankrupt 被裁定破产
7F|T5[*l adjudicated bankrupt 裁定破产人
0p
Lb<& adjudication fee 裁定费；评定印花税额手续费；评估契据费
#Y`U8n2F adjudication of bankruptcy 裁定破产；宣告破产
tTWYlbDFN adjudication of insolvency 裁定无力偿还债务
VEb}KFyP adjusted actual 经调整的实数；调整后的实数
C Cl*v adjusted current assets 经调整的流动资产；调整后的流动资产
t&0n"4$d' adjusted figure 经调整的数字；调整后的数额
A[oi?.D adjusted liabilities 经调整的负债；调整后的负债
5f}63as adjusted loss 经调整的亏损；调整后的亏损
3.R?=npA 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
NwT3e&u%| adjusted profit 经调整的利润；调整后的利润
dVO|q9 / adjusted surplus 经调整的盈余额；调整后的盈余额
@zd)]O]xH? adjusted value 经调整的价值；调整后的价值
z${ B| adjustment 调整；修订；理算〔保险〕
|!57Z4X adjustment centre 调剂中心
!8 l4H c8 adjustment lag 调整过程的时间差距；调整时差
J]N-^ld\\ adjustment mechanism 调整机制
,6a'x~y<r adjustment of loss 亏损调整
] MUuz'< adjustment process 调整过程；调整程序
zpg*hlv adjustment range 调整幅度
g&BF#)7C administered exchange rate 受管制汇率
RMLs(?e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]dk~C?H administration expenses 行政费用
x]y~KbdeB administration fee 手续费；行政费
dLQ!hKD~ administration in bankruptcy 破产管理
zJdlHa{ administration order 遗产管理令
lg1?g)lv administrator 管理人；遗产管理人
~2rZL administrator of the estate 遗产管理人
lv$t p,+ admission of debt 债项承认书
[[[p@d/Y admission of proof 接纳债权证明
#MOEY |6 advance 放贷款项；垫付款项；预支款项；预付款项
"hs`Y4U
advance account 暂支帐目；预付款帐户
61!R - advance compensation 预付补偿金
O]^E%;(]}i advance from shareholder 股东垫款
A5?[j
QT0 advance pending reimbursement 预支以待日后付还
K-p 1v!IC advanced economy 先进经济体系
3( AgUq advancement 预付；预付财产
"MK:y[+* advances warrant 垫款令
LRB#|PW advancing 贷出
3&3S*1b -H adverse balance 逆差
?N $ adverse exchange 逆汇
ZHw)N &Qn advertisement addressed to shareholders 在报章刊登的致股东通告
_Y}(v( (; advice for collection 托收通知书
e[R364K advice of drawing 提款通知书；汇票通知书
x\x>_1oP advice of payment 付款通知
Zr oj-3-X~ Advisory Committee [Securities and Futures Commission]
qjUQ2d 谘询委员会〔证券及期货事务监察委员会〕
193Q Advisory Committee on Diversification 经济多元化谘询委员会
nJ'O(Wh,) affidavit 誓章；遗产申报誓章
U.?,vw'aai affidavit of no receipt 述明无收款的誓章
7M^!t X affiliate 联号；联营公司；附属公司
;wT l#\|w0 affiliated company 附属公司；联号；联营公司
9{xP~ 0g affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|910xd`Z affordability 负担能力
%4+r & African Development Bank [AfDB] 非洲开发银行
FS`{3d2K + after-acquired property 事后取得的财产
{T m-X` after-hours dealing 市后交易
ic?6 p after-tax profit 税后盈利；税后利润；税后溢利
lh8`.sWk4V agency agreement 代理协议
mm:\a-8j agency expenses 代理机构的开支
vxZz9+ UbF agency fee 代理费
2hmV 1g j Agency Law 《代理法》
>KM<P[BRd agent 代理人；承销人
In^$+l%O[ agent of company 公司代理人
kF6X?mqgD agent's fee 代理人费；经纪费
X` ^9a5<" aggregate 总计；总数；总体数字
XP6R$0yN aggregate amount 总款额；总额
0'z$"(6D aggregate assets and liabilities 总体资产与负债
,$ W7Q aggregate at constant price 按固定价格计算的总体数字
[^~Fu9+" aggregate demand 总需求
Ou8@7S aggregate gross position 总持仓量
0I~x D9l9 aggregate limit 总限额
x:@Ht TX aggregate of salaries tax 合计薪俸税
F/& Z1G. aggregate performance 总体表现；总体业绩
" ,`fGu ) aggregate supply 总体供应
y\r8_rBo aggregate surplus 总盈余
jIAl7aoY aggregate total 整体总额
ZqS'xN :k aggregate value 总值；合计价值
7 P=1+2V aggregated basis 合计基准
2-]gHAw% aggregated net chargeable income 合计应课税入息实额
8cR4@ Hqx aggregation 合并计算；合计；总和
^Zydy aggregation of incomes of husband and wife 夫妇入息合并计算
V0ulIKck aggregation of property 财产的总和
bWUo(B#*I agio 差价；贴水
c%Kv"Z%f 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》
m3P%E8<Q# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$&k zix 《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》
vL\wA_z"<H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XSn^$$S 《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》
GfL}f9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r$R(4q: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(Dq3e9fX agreement for a settlement 授产协议
L;E9"7Jo agreement for assignment 转让协议
8$xg\l0?KK agreement for sale 售卖协议；买卖协议
Hz%#&E agreement for sale and purchase 买卖协议
6-QTqb?U;N agreement for the payment of interest 支付利息协议
m0XK?;\V agreement for the repayment of money 还款协议
URX>(Y}g9^ agreement of reinsurance 再保险协议
MDl Agricultural Bank of China 中国农业银行
7GWPsaPn air passenger departure tax 飞机乘客离境税
IkL|bV3E0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
552c4h/T airport tax 机场税
E Jb"/oLla alcohol duty 酒精税
x_bS-B)%Y: alienation 让与；让渡；转让
D3(|bSca alimony 生活费；赡养费
JU/K\S2%, All Ordinaries Index [AOI] 所有普通股指数
$PHKI B( all risks 全险；综合险
Y@_ i32,r All Sales Record for Stock Market 《股票市场成交报告》
2O`uzT$ Allied Capital Resources Limited 新联财务有限公司
SYeCz(H>d all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{$oZR" MP allocation letter 拨款信件
(9fq UbG allocation of fund 分配款项；预留款项
V5qvH"^ allocation of profit 利润分配；溢利分配
+%$!sp? allocation warrant 拨款令
m"X0Owx allotment 分配；配股
P0k|33;7L allotment notice 股份配售通知；配股通知
uTBls8 allotment of shares 股份分配
rsOon2| allowable 可获宽免；免税的
i2)rDek3]T allowable business loss 可扣除的营业亏损
c*HS#C7' 2 allowable expenses 可扣税的支出
g9'50<|J allowance 免税额；津贴；备抵；准备金
}!lLA4X Rr allowance for debts 债项的免税额
[$OD+@~A2 allowance for depreciation by wear and tear 耗损折旧免税额
>2vl & ( allowance for funeral expenses 殡殓费的免税额
!`)-seTm allowance for inflation 为通货膨胀而预留的款项；通胀准备金
QYyF6ht=! allowance for repairs and outgoings 修葺及支出方面的免税额
6wIv7@Y allowance to debtor 给债务人的津贴
kHm1aE < alteration of capital 资本更改
dkLc"$( O alternate trustee 候补受托人
n"(n*Hf7b amalgamation 合并
k "'q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dxUq5`#G, ambit of charges 征税范围；收费范围
L8T T54fM amended valuation 经修订的估值
u}qfwVX Z American Commodities Exchange 美国商品交易所
DIkD6n?V American Express Bank Limited 美国运通银行
91jv=>=DM American Stock Exchange 美国证券交易所
P/,7CfyPd amortization 摊销
nBWrkVX amount due from banks 存放银行同业的款项
?U iwr{Q amount due from banks abroad 存放海外银行同业的款项
`-qSvjX amount due from holding companies 控股公司欠款
3)EslBA7i amount due from local banks 存放本港银行同业的款项
v^HDR 3I amount due to banks 银行同业的存款
= 14'R4: amount due to banks abroad 海外银行同业的存款
]J5[ZVz amount due to holding companies 控股公司存款
it D%sKo amount due to local banks 本港银行同业的存款
{~[H"h537t amount due to outport banks 外埠银行同业的存款
KFCuv15w,3 amount for note issue 发行纸币的款额
-r/# 20Y amount of bond 担保契据的款额
?b^VEp.;} amount of consideration 代价款额
EYcvD^!1g amount of contribution 供款数额
TB*g$ * amount of indebtedness 负债款额
1CFrV=d amount of principal of the loan 贷款本金额
toX4kmC amount of rates chargeable 应征差饷数额
4/~8zvz&3 amount of share capital 股本额
LV4 x9?& amount of sums assured 承保款额
rm1R^ n amount of variation 变动幅度
-Z4J?b amount of vote 拨款数额
t A\N$ amount payable 应付款额
k2j:s}RHY amount receivable 应收款额
Gx y>aS3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t \Fc < analysis 分析
nxA]EFS ancillary risk 附属风险
FOM~ Uj annual account 周年帐目；周年帐目报表；年度决算；年结
PF1!aAvVb annual accounting date 年结日期
Kg~<h B6 annual allowance 每年免税额；年积金；年度津贴；年津
rc F;Lp : annual balance 年度余额
WFjNS'WI_ annual disposable income 每年可动用收入
j K$4G.x annual estimates 周年预算
HI,1~ J w+ annual fee 年费
|hiYV annual general meeting 周年大会
+}I[l,,xy annual growth rate 年增率；每年增长率
Yw\ } '7 annual long-term supplement 长期个案每年补助金
?G* XZ0u~ annual pensionable emolument 可供计算退休金的年薪
I&q:w\\z8| annual report 年报
z%`Tf&UL Annual Report on the Consumer Price Index 《消费物价指数年报》
1LJ
?Ka[_* annual return 周年报表；周年申报表；每年报税表格
V4l`Alr\L Annual Return Rules 《周年报表规则》
+T"kx\< annual review of consumer prices 每年消费物价回顾
U@ALo annual roll-forward basis 逐年延展方式
}rn}r4_a annual salary 年薪
Kbg`ZO* annual statement 年度报表；年度决算表
aVz<RS Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
w4:n(.;HK annuitant 年金受益人
[I4K`>|Z annuity 年金
o!aKeM~|Es annuity contract 年金合约
~SUA.YuF annuity on human life 人寿年金
n&r- antecedent debt 先前的债项
e\%QHoi>u ante-dated cheque 倒填日期支票
y~SFlv36 anticipated expenditure 预期开支
7 I&7YhFI anticipated net profit 预期纯利
{QM;% f anticipated revenue 预期收入
)>\ J~{ anti-inflation measure 反通货膨胀措施
one^XYy1% anti-inflationary stance 反通货膨胀立场
_B 8e 1an apparent deficit 表面赤字
2 t<
dCw apparent financial solvency 表面偿债能力
f"k?Ix\
e apparent partner 表面合伙人
lqF{Y<l application for personal assessment 个人入息课税申请书
o~NeS|a application of fund 资金应用
l(v$+ application to release as liquidator and to destruct the books of accounts and documents
0`h[|FYV 申请免除清盘人职务及毁灭帐簿与文件
KQJn\#> appointed actuary 委任精算师
{l0 ;G) - appointed auditor 委任核数师；委任审计师
rPaD#GA[7 appointed trustee 委任的受托人
#E{aN?_ appointer 委任人
6mep|![6 apportioned pro rata 按比例分摊
b hOy x apportionment 分配；分摊
5y(irbk7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
YRG+I GX apportionment formula 分摊方程式
::j'+_9 apportionment of estate duty 遗产税的分摊
bsuUl*l) appraisal 估价；评估
p8 7s99 appreciable growth 可观增长
T
2x~fiM appreciable impact 显着影响
eG"iJ %I appreciable increase 可观增长
%,K |v appreciation 增值；升值
V~T jz%< appreciation against other currencies 相对其他货币升值
: 0CR=]WM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R`76Ae`R8 appreciation tax 增值税
d;m Q=k
1 appropriation 拨款；拨用；拨付
p? iJ'K appropriation account 拨款帐目
j72cSRv Appropriation Bill 拨款法案
;wL * appropriation-in-aid system 补助拨款办法
U"%k4]:A approved assets 核准资产
pvI(hjMYPk approved basket stock 认可一篮子证券
Uf4 QQ `c# approved budget 核准预算
?OZbns~ approved charitable donation 认可慈善捐款
S4qh8c approved charitable institution 认可慈善机构
O .TFV. approved currency 核准货币；认可货币
]N!SG@X+ approved estimates 核准预算
7Kk rfJqN approved estimates of expenditure 核准开支预算
}h +a8@ approved overseas insurer 核准海外保险人
i_`YZ7Hxp approved overseas trust company 核准海外信托公司
D ECX18D approved pooled investment fund 核准汇集投资基金
/ v5Pk.!o approved provident fund scheme 认可公积金计划
qt^%jIv approved provision 核准拨款
$C9<{zX
approved redeemable share 核准可赎回股份
Co[[6pt~ approved regional stock 认可地区性证券
R:E6E@T approved retirement scheme 认可退休金计划
< j: 3<''o approved subordinated loan 核准附属贷款
XhWMvme arbitrage 套戥；套汇；套利
IH\k_Yf# u arbitrageur 套戥者；套汇者
O<6/0ub&+h arbitrary amount 临时款项
l >~ :lBO arrangement 措施；安排；协定
X2 M<De F: arrears 欠款
puZ<cV
e/ arrears of pay 欠付薪酬
iL|*g3`-f arrears of revenue 逾期未收税款；逾期未收的帐项
l2VO=RDiW articles of association 组织章程；组织细则；组织章程细则
;c p-jY_U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
rJ\A)O+Mq( ascertainment of profit 确定利润
"*+epC|ks "Asia Clear" “亚洲结算系统”
*9j9=N? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*uA?}XEfi Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<e/O"6='Z Asian Development Fund [ADF] 亚洲发展基金
?=r!b{9 Asian dollar bond 亚洲美元债券
{D."A$AAa Asian dollar market 亚洲美元市场
nz+o8L, Asian dollar rate 亚洲美元利率
1yX&iO^d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;4 ?%k ) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7 w>"M asked price 沽盘；喊价；索价；卖方报价
%(6f assessable income 应评税入息
mKe{y. assessable loss 应评税亏损
Ic#+*W\ZW assessable profit 应评税利润
/rv XCA)j
assessable value 应评税值
t$l[ 4
R- assessed profit 估定利润
Kw!`u^> assessed value 经评估价值
*9PS 2*n assessment 评税；评定；估价；评税单
hXz"}X n assessment number 评税编号；估价编号
YLSG
5vF+ assessment of additional tax 补加税评税
KO)<Zh assessment of performance 业绩评估；实绩评价
`(Q58wR} Assessor 评税主任
YQQ!1 hw asset price bubbles 资产价格泡沫
$ZcmE<7k asset-backed securities 具资产保证的证券
^jf$V #z0/ assets accretion 资产增值
D cus-,u~ assets and liabilities 资产与负债
Y] P}7GZ assets betterment statement 资产递增表；资产改进表
-\UzL:9> assets lending 实物放款；有抵押贷款
ec=4L @V* assets of the company passing on the death 死者去世时转移的公司资产
HS(<wI assets pledged as security for liabilities 用作负债抵押的资产
y{j>4g$:z assets portfolio 资产投资组合
t&eD;lg : assets price 资产价格
xZ;';}&pj assets quality 资产质素
yt !K|g assets realization 资产变现
Z#V[ N9L assets refinancing arrangement 资产再集资安排
A8Jbl^7E+ assets securitization 资产证券化
fi bR :8 assets situated outside Hong Kong 在香港以外地方的资产
,x{5,K.yWq assets stripping 削减资产；拆卖资产
h(G&X9* assets value 资产值
\GMudN assignee 承让人
/23v]HEPy assignment 转让；转让书；转让契
,pL esbI assignment of interest 权益转让
/)oxuk&}c assignment of letters patent and trade mark 专利证书及商标转让
DU 8)c$ assignment of property 物业转让；物业转让书
K9w24Oka assignment right 转让权
)s6tj lf8 assignor 转让人
;P2~cQjD; associate 有联系的人；有关连人士；相联者；合伙人；联系人
Jt)<RMQ^R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/ /wmJ | associate member 附属会员
( _nkscf associated body corporate 相联法人团体
TS
UN(_XGW associated company 相联公司；联属公司
>@oO7<WB associated corporation 相联法团
S ?Eg Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9 z3Iwl 公认会计师公会〔英国〕
j<l>+.,
U Association of Futures Exchange Brokers 香港期货经纪协会
r 5s*"z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}\gpO0Ox association of underwriters 承保人组织
mY`b|cS3p$ assumption of control 接管
W]M[5p]* assurance 担保；保险；转易；转易书
8i:b~y0 assurance of interest 权益的转易
6PPvf D^ at 19XX price 按一九ＸＸ年价格计算
\ g0 at a discount 按赔价计算；按贴水价格计算；打折扣
"4"L"lJ
at a premium 按溢价计算；按升水价格计算
R0 /~)
P at call 通知付款；按通知
ZT^PL3j+ at constant market price 按固定市价计算
[Xz7.<0#U at constant price 按固定价格计算
Q'A->I<;_s at cost 按成本计算
(1Kh9w:^" at current market price 按当时市价计算；按现时市价计算
M2oKLRt) L at current price 按当时价格计算；按现时价格计算
c!841~p(Q at factor cost 按要素成本计算；按生产要素成本计算
/ ,:32H at money-of-the-day price 按付款当日价格计算
0f-gQD at or better 按指定或较佳价位〔买卖指令〕
E*
lqC h at par 按面值计算；平价
@l;f';+ at sight 见票即付
O]~p)E at the close 按收市盘
x`o_&09;CG at the opening 按开市盘
hOwVm;: attestation 见证；见证条款
OKf/ [hyu at-the-money option 平价期权
ol:_2G2xQ attorney 受权人；受托代表人
r;Dl attornment 新拥有人承认书
;- cq#8S attributable profit 可归属利润
wwp vmb attributable share value 可归属股份价值
Q0 ^?jh Auckland Stock Exchange 奥克兰证券交易所
A$5!]+ auction 拍卖
-7pZRnv auctioneer 拍卖商
l[.pI];T audit 审计；核数
!MGQ+bD6 Audit Commission 审计署
Y.}n ,y|J} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\}<nX n! 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
] "YG7|E U audit review 帐目审查
i\t4TdEx( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
nKHyq\ audited account 审计帐目；经审计的帐目
?V zST } audited annual account 经审计的周年帐目
L~0B audited balance sheet 经审计的资产负债表
FvvF4
,e5 auditor 核数师；核数主任；审计师
`Zk?.1*2/ auditor's certificate 核数师证明书；审计师证明书
IG bQ L auditor's report 核数师报告；审计师报告
J7l1- Aussie bond 澳元债券
ZM)a4h,kcm austerity budget 紧缩预算
TI*uNS;- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
UnO -? Australia All Ordinaries Index 澳洲所有普通股票指数
1$
l3-x Australian Dollar [AUD] 澳元
`Y(/G"] Australian Options Market 澳大利亚期权市场
YHAy+S Australian Securities Commission 澳洲证券事务监察委员会
`GSfA 0? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\y0abxIHS Australian Stock Exchange 澳大利亚证券交易所
U,+=>ns> Austrian Schilling [ATS] 奥地利先令
n\P{Mc authentication 认证；鉴证
~5JXY5 *o authority to purchase 委托购买证；委购书
i4uUvZ f authorization 认可；核准；授权；授权书
IB?5y~+h authorization by direction 指示授权
Y]Xal
authorization by instruction 指令授权
)9PQ j authorization by warrant 令状授权
VvPTL8Z authorization of unit trust 单位信托的认可
\.*aC) authorized agent 指定代理人
lJK U^?4S8 authorized capital 法定资本
7d9%L}+q authorized clerk 出市员
r<~1:/F|
authorized dealer 认可交易商
WJg?R ^ authorized financial institution 认可财务机构
QU\|RX authorized fund 认可基金
,Z52d ggD authorized fund house 获授权的基金公司；认可基金公司
,7/N=mz authorized institution 认可机构
M/#<=XhA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[1Vh3~>J6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
un..UU4 authorized insurer 获授权保险人；获认可承保人
X#p E!mT authorized investment 特准投资项目
OP> '<FK authorized person 获授权人
fwOvlD&e authorized representative 获授权代表
] ^.#d authorized share capital 法定股本
8-po| automated quotation system 自动报价系统
PR.?"$!D{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v'DL >Y 自动交易系统〔香港期货交易所有限公司〕
8Y&(o-R0 automatic adjustment mechanism 自动调整机制
%*Y:Rm'> automatic adjustment system 自动调整系统
NB >fr#pb Automatic Clearing House 自动票据交换所
}b~ZpUL! automatic exchange rates accumulation system 自动化汇率累集系统
=m1B1St 2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>-]Y%O;} automatic teller machine [ATM] 自动柜员机
y&S ueU= autopay 自动转帐
CRS/qso[Q' available assets 可用资产
OHH wcJ 7N available fiscal reserve 现存财政储备
-,p(PK available profit 可用利润
\]o#tYN\a0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\f%jN1z average 平均；平均数；海损
~I!7]i]"*? average basic salary 平均基本薪金
nKV1F0- average consumer expenditure 平均消费开支；一般消费开支
v u 1F average cost 平均成本
(u RAK average cost of land production 增辟土地平均成本
{HQ? average daily turnover 平均每日成交额
NPKRX Li% average daily wage rate 平均每日工资率
U?H!:?,C average expenditure pattern 平均开支模式
Dm n6{jy P average growth rate 平均增长率
CB6<Vng}C average net fixed assets 固定资产平均净值
k+%6 :r,r& average of relatives 相对价格平均数
\/'u (|G average price 平均价格
*R8 q)Q average propensity to consume 平均消费倾向；一般消费倾向
qM]eK\q 1 average propensity to save 平均储蓄倾向；一般储蓄倾向
VBsS1!g average rate 平均率
O~ w&4F;{ average revenue 平均收入；平均收益
Rsq b<+7 average stock 平均库存；平均存货
ULAAY$o@5 average yearly rent 平均年租
7X1T9'j I2 avoidance of double taxation 避免双重课税
3C2L _ K3 avoidance of tax 避税
