A:
b#X^=n2 A share Ａ股；甲类股份
>yULC|'F&~ abatement of tax 减税；减扣免税额
ub|V\M{ ABN AMRO Bank N.V. 荷兰银行
Yl3n2R /U above-the-line expenditure 线上项目支出；经常预算支出
5-M&5f. above-the-line receipt 线上项目收入；经常预算收入
ELj\[&U ABSA Asia Limited 南非联合亚洲有限公司
eM+!Y>8Y absolute change 绝对数值变更
dH-s2r%s absolute expenditure 实际开支
0( S"{Ov absolute guideline figure 绝对准则数字
?]*^xL;x? absolute interest 绝对权益
&uO%_6J absolute order of discharge 绝对破产解除令
x@*SEa absolute profit margin 绝对利润幅度
~c&bH]cj absolute value 实值；绝对值
bFW =ylF9 absolutely vested interest 绝对既得权益
@7B$Yy# absorbed cost 已吸收成本；已分摊成本
.C--gQpIv absorption 吸收；分摊；合并
(;q;E\Ej q absorption rate 吸收率；摊配率；分摊率
zzyHoZJP ACB Finance Limited 亚洲商业财务有限公司
rnF/H=I/ acceptable form of reciprocity 合理的互惠条件
p>upA)W] acceptable rate 适当利率；适当汇率
B&@?*^. acceptance agreement 承兑协议
oZAB _A)[- acceptance for honour 参加承兑
<TP=oq?I/ acceptor 承兑人；接受人；受票人
l6d$V 9A acceptor for honour 参加承兑人
CO`_^7o9( accident insurance 意外保险
f`[R7 Q5 Accident Insurance Association of Hong Kong 香港意外保险公会
BG<q IQd accident insurance scheme 意外保险计划
<"_d ]?, accident year basis 意外年度基准
IyPwP*A accommodation 通融；贷款
:AE&Ny4 accommodation bill 通融票据；空头票据
<>8W Qn,K accommodation party 汇票代发人
c` o7d)_Ke account balance 帐户余额；帐户结余
'nwx9]q account book 帐簿
~x|F)~: 0= account collected in advance 预收款项
uH(f$ A account current book 往来帐簿
s{$(* _ account of after-acquired property 事后取得的财产报告
g4l
!xT account of defaulter 拖欠帐目
VSSu &Q account payable 应付帐款
}yz (xH account payee only [A/C payee only] 只可转帐；存入收款人帐户
Jl&-, Vjb account receivable 应收帐款
%oO4|JkJX account receivable report 应收帐款报表
7:2WgL o account statement 结单；帐单；会计财务报表
F~P%AjAx' account title 帐户名称；会计科目
w$R ro)?}7 accountant's report 会计师报告
sNLs\4v Accountant's Report Rules 会计师报告规则
aXoVy&x= accounting and auditing procedure 会计与审计程序；会计与核数程序
jJ5W>Q1mK$ Accounting Arrangements 《会计安排》
K|Di1)7=/ accounting basis 会计基础
v+X)Qmzf~ accounting by Official Receiver 破产管理署署长呈交的帐目
6#HK'7ClL Accounting Circular 《会计通告》
m_)FC-/pSl accounting class 会计类别
xj VS accounting date 记帐日期；会计结算日期
<U Qe.K" accounting for money 款项核算
c|#8T*`C Accounting Officer 会计主任
d&+h}O accounting period 会计报告期；会计期
=,UWX3`f accounting policy 会计政策；会计方针
Y$?9Zkp> accounting practice 会计惯例
J%,*is EL accounting principle 会计准则
|563D#?c R accounting record 会计记录
o*o/q],C9- accounting report 会计报告
5.MGaU^Z$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
; ShJi Accounting Society of China 中国会计学会
28 UU60 accounting statement 会计报表
H kQ ) n3 accounting system 会计制度；会计系统
/so8WRu. accounting transaction 会计事项；帐务交易
iT%} $Lu~ accounting treatment 会计处理
G{6;>8h accounting year 会计年度
K5xX)oV accretion 增值；添加
~1>.A(,=z accrual 应计项目；应累算数目
:R~MO& accrual basis 应计制；权责发生制
k @z,Iq8 accrual basis accounting 应计制会计；权责发生制会计
Yj6*NZ* accrue 应累算；应计
njWL U! accrued benefit 应累算利益
FW21 U< accrued charges 应计费用
G1o3l ~x accrued cumulative preference share dividend 应累算的累积优先股股息
lLF-{ accrued expenses 应累算费用
(aH'h1,G accrued interest payable 应付利息；应计未付利息
`0 Oh_8" accrued interest receivable 应收利息；应计未收利息
"$2 y-| accrued right 累算权益
n:{qC{D-qS accruing profit 应累算的利润
!;KCU^9 accumulated fiscal reserve 累积财政储备
;,?KI$K accumulated profit 累积利润；滚存溢利
t},/}b accumulated reserve 累积储备
_t^{a]/H accumulation of surplus income 累积收益盈余
j4cwI90= acquired assets 既得资产
2(#7[mgPI acquisition 收购；购置；取得
.~l=zu acquisition cost 购置成本
Yi$vg acquisition expenses 购置费用
B Z?.D_bu acquisition of 100% interest 收购全部股权
# ?/< acquisition of control 取得控制权
UOx kO acquisition of fixed assets 购置固定资产
;{KV /<3 acquisition of shell “买壳”
Z|l q b= acquisition price 收购价
|bO"_ U act of God 天灾
f)^ _|8 acting partner 执事合伙人
~wkj&yVT active market 买卖活跃的市场；交投畅旺的市场；旺市
Ljp%CI[i active partner 积极参与的合伙人
K|:@Z active trading 交投活跃
w%JTTru actual circulation 实际流通
e,Uo#T 6J actual cost 实际成本
pUV/ Ul] actual expenditure 实际开支；实际支出
K*X_FJ actual income 实际入息；实际收入；实际收益
P_Gw-`L5T actual market 现货市场
(q(~de actual price 现货价；实际价格
- UOj>{- actual profit 实际利润
d~JKH&x< actual quotation 实盘；实际价位；实际报价
i;_t I#:A actual year basis 按实际年度计算
ZH m7Isa1 actuals 实货
}M H0L#Tu actuarial investigation 精算调查
)|DM~%$QM actuarial principle 精算原则
\E*d\hrl{ actuarial report 精算师报告
NbU [l Actuarial Society of Hong Kong 香港精算学会
d\jPdA.a= actuarial valuation 精算师估值
F7O(Cy"1 actuary 精算师
i5CK*"$Q ad referendum agreement 暂定协议；有待覆核的协定
CTZh0 x ad valorem duty 从价税；按值征税
A^y|J ` k| ad valorem duty system 从价税制
}wHW7SJ ad valorem fee 从价费
6{^E{go ad valorem tariff 从价关税
Is{KN!Hw additional allowance 额外免税额
,Q
HU_jt additional amount for unexpired risk 未过期风险的额外款额
u (em&M additional assessable profit 补加应评税利润
&8g? 4v additional assessment 补加评税
ucG@?@JENm additional commitment 额外承担
6 1F(<! additional commitment vote 额外承担拨款
93`
AWg/T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d;>#Sxf additional dependent parent allowance 供养父母额外免税额
X;"Sx#U additional provision 额外拨款
>JC additional stamp duty 附加印花税
iC9 8_o_9 additional tax 补加税罚款；补加税款
f;x kT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y&? 6FY adjudged bankrupt 被裁定破产
C'o6 4+W^ adjudicated bankrupt 裁定破产人
! 3 f?:M adjudication fee 裁定费；评定印花税额手续费；评估契据费
=[@zF9 adjudication of bankruptcy 裁定破产；宣告破产
h3z{(-~y adjudication of insolvency 裁定无力偿还债务
?6fnpGX@a adjusted actual 经调整的实数；调整后的实数
@AIaC-,~] adjusted current assets 经调整的流动资产；调整后的流动资产
ih P|E,L=L adjusted figure 经调整的数字；调整后的数额
A8oo@z68n> adjusted liabilities 经调整的负债；调整后的负债
](wvu(y \E adjusted loss 经调整的亏损；调整后的亏损
Ns7(j - 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
Q2F+?w;, adjusted profit 经调整的利润；调整后的利润
O4 ^8jK} adjusted surplus 经调整的盈余额；调整后的盈余额
t ]_VG adjusted value 经调整的价值；调整后的价值
Pyb Z)5u adjustment 调整；修订；理算〔保险〕
LRb{hUt= adjustment centre 调剂中心
TiO"xMX adjustment lag 调整过程的时间差距；调整时差
jN6uT &{T adjustment mechanism 调整机制
~==>pj adjustment of loss 亏损调整
@EnuJe adjustment process 调整过程；调整程序
p4-o/8rO adjustment range 调整幅度
]jmL]Ny ^ administered exchange rate 受管制汇率
5`gQ~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-wSg2'b4E administration expenses 行政费用
1>E<8&2[L administration fee 手续费；行政费
ZRg;/sX] administration in bankruptcy 破产管理
SVB \ administration order 遗产管理令
~,5gUl?Il administrator 管理人；遗产管理人
R)RG[F# administrator of the estate 遗产管理人
}5}.lJ : admission of debt 债项承认书
7,lq}a8z admission of proof 接纳债权证明
d [V;&U advance 放贷款项；垫付款项；预支款项；预付款项
o8-^cP1 advance account 暂支帐目；预付款帐户
LS88.w\=S@ advance compensation 预付补偿金
|,!IZ-
th advance from shareholder 股东垫款
8$; =Uf,x advance pending reimbursement 预支以待日后付还
]2\VweV advanced economy 先进经济体系
_PlKhv} advancement 预付；预付财产
)C c q4i advances warrant 垫款令
pXtX j b advancing 贷出
w &(| e < adverse balance 逆差
f=mZu1(FZ adverse exchange 逆汇
O^^C;U@U<1 advertisement addressed to shareholders 在报章刊登的致股东通告
qp E&go=k' advice for collection 托收通知书
5Drq9B9; advice of drawing 提款通知书；汇票通知书
_;UE9S% advice of payment 付款通知
\3S8 62B7 Advisory Committee [Securities and Futures Commission]
lS'-xEv? 谘询委员会〔证券及期货事务监察委员会〕
al9t^ Advisory Committee on Diversification 经济多元化谘询委员会
NH<5 *I/ affidavit 誓章；遗产申报誓章
f^"N!f a affidavit of no receipt 述明无收款的誓章
LkK~%tY affiliate 联号；联营公司；附属公司
Gq }U|Z affiliated company 附属公司；联号；联营公司
= aoM ii affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j"'(sW - affordability 负担能力
m|:_]/*qE African Development Bank [AfDB] 非洲开发银行
T2!6(,
s9 after-acquired property 事后取得的财产
/x[jQM\ after-hours dealing 市后交易
7|[mz> "d after-tax profit 税后盈利；税后利润；税后溢利
yX0dbW~@y agency agreement 代理协议
8W#heW\-] agency expenses 代理机构的开支
ek }a}.3 { agency fee 代理费
zOa_X~!@ Agency Law 《代理法》
9)gC6 IiW agent 代理人；承销人
L G1r]2 agent of company 公司代理人
)Hk3A$6( agent's fee 代理人费；经纪费
eK!V
); aggregate 总计；总数；总体数字
IuRmEL_Q_ aggregate amount 总款额；总额
y10h#&k aggregate assets and liabilities 总体资产与负债
)_i
qAqkS aggregate at constant price 按固定价格计算的总体数字
?Vdia:
aggregate demand 总需求
52,m:EhL aggregate gross position 总持仓量
0 SNIYkGE aggregate limit 总限额
(C@~3!AVa aggregate of salaries tax 合计薪俸税
,]cD aggregate performance 总体表现；总体业绩
Hqn#yInA7~ aggregate supply 总体供应
3
"Q= Vl" aggregate surplus 总盈余
[>1OJY.S}T aggregate total 整体总额
2U:H54 5]] aggregate value 总值；合计价值
km1~yQ"bH aggregated basis 合计基准
lAJxr8 . aggregated net chargeable income 合计应课税入息实额
-OA?BEQ=I aggregation 合并计算；合计；总和
0#S W! b|% aggregation of incomes of husband and wife 夫妇入息合并计算
K?zH3 5f$ aggregation of property 财产的总和
)l[M
Q4vWW agio 差价；贴水
`P 3>S(Tgy 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》
Qe5U<3 {JZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j"|=C$Kn/ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
!/ 3B3cG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,;Hu=; 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
t7 ?Zxq Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`P8Vh+7u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g47-db"5 agreement for a settlement 授产协议
de; GrPLAi agreement for assignment 转让协议
846$x$G4 agreement for sale 售卖协议；买卖协议
+{W>i; U agreement for sale and purchase 买卖协议
NX/;+ { agreement for the payment of interest 支付利息协议
8$ma;U d agreement for the repayment of money 还款协议
h0g:@ae%& agreement of reinsurance 再保险协议
$d)ca9 Agricultural Bank of China 中国农业银行
7~G B;1 n air passenger departure tax 飞机乘客离境税
X '`~s}vGO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N%"Y airport tax 机场税
}`v~I4i alcohol duty 酒精税
fbL\?S,w alienation 让与；让渡；转让
`^FGwx@ alimony 生活费；赡养费
(jFGa2{ All Ordinaries Index [AOI] 所有普通股指数
YH%'t=
<m all risks 全险；综合险
D[mSmpjE6& All Sales Record for Stock Market 《股票市场成交报告》
oNU0 qZ5 Allied Capital Resources Limited 新联财务有限公司
tdSfi<y5I all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ar:*oiU allocation letter 拨款信件
jp"JafS /E allocation of fund 分配款项；预留款项
L?Qg#YSd ~ allocation of profit 利润分配；溢利分配
2GWMlI allocation warrant 拨款令
'iGzkf}j allotment 分配；配股
!\"5rNy allotment notice 股份配售通知；配股通知
MV\|e1B} allotment of shares 股份分配
HaYE9/xS allowable 可获宽免；免税的
2#<xAR allowable business loss 可扣除的营业亏损
%d>=+Ds[ allowable expenses 可扣税的支出
a(9L,v#? allowance 免税额；津贴；备抵；准备金
C0
/g1;p( allowance for debts 债项的免税额
f 3H ed allowance for depreciation by wear and tear 耗损折旧免税额
G-He" 4& $ allowance for funeral expenses 殡殓费的免税额
OV%Q3$15 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
c=L2%XPP allowance for repairs and outgoings 修葺及支出方面的免税额
i 4%xfN allowance to debtor 给债务人的津贴
dz *7gL;7G alteration of capital 资本更改
MwR 0@S}* alternate trustee 候补受托人
@ *Wh amalgamation 合并
.Y3pS/VI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z(fAnn
T? ambit of charges 征税范围；收费范围
+S R+ x/?z amended valuation 经修订的估值
z [cyA. American Commodities Exchange 美国商品交易所
f~d d3m(' American Express Bank Limited 美国运通银行
@Q^P{ American Stock Exchange 美国证券交易所
>9q&PEc amortization 摊销
&Ibu>di4[ amount due from banks 存放银行同业的款项
(A?H1 9 amount due from banks abroad 存放海外银行同业的款项
|kvC
H<F' amount due from holding companies 控股公司欠款
ewfP G,S amount due from local banks 存放本港银行同业的款项
PB/IFsJ amount due to banks 银行同业的存款
$P(v{W) amount due to banks abroad 海外银行同业的存款
Q`rF&)Q5 amount due to holding companies 控股公司存款
VGceD$< amount due to local banks 本港银行同业的存款
P 4F3Dc amount due to outport banks 外埠银行同业的存款
C!R1})_^ amount for note issue 发行纸币的款额
l411a9o amount of bond 担保契据的款额
O=$~O\}b amount of consideration 代价款额
n< ud> JIb amount of contribution 供款数额
cu% C" amount of indebtedness 负债款额
H]$)Eg%6 amount of principal of the loan 贷款本金额
lNL6M%e$Q amount of rates chargeable 应征差饷数额
#%D_Y33; amount of share capital 股本额
t: IN,Kl4 amount of sums assured 承保款额
=Uj-^qc E amount of variation 变动幅度
Q<KvBg mT amount of vote 拨款数额
z j/!In amount payable 应付款额
~5 *5 amount receivable 应收款额
3q'&j, ,^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1xbK'i:-S analysis 分析
w7FW^6Zl ancillary risk 附属风险
lK4M.QV
?\ annual account 周年帐目；周年帐目报表；年度决算；年结
t \
7~S&z annual accounting date 年结日期
qWx][D" annual allowance 每年免税额；年积金；年度津贴；年津
B"v.*
%"&/ annual balance 年度余额
7\9> a annual disposable income 每年可动用收入
{qmdm`V[ annual estimates 周年预算
o.'g]Q<}UB annual fee 年费
TP"1\O annual general meeting 周年大会
%^8 ^yZz annual growth rate 年增率；每年增长率
RtCkV xaEx annual long-term supplement 长期个案每年补助金
5e}A@GyC annual pensionable emolument 可供计算退休金的年薪
K,e w >U annual report 年报
x#Q>J "g Annual Report on the Consumer Price Index 《消费物价指数年报》
)DeA} e ?F annual return 周年报表；周年申报表；每年报税表格
9:!gI|C Annual Return Rules 《周年报表规则》
i-'9AYyw annual review of consumer prices 每年消费物价回顾
:OkT? (i annual roll-forward basis 逐年延展方式
TU GNq annual salary 年薪
EM/@T} annual statement 年度报表；年度决算表
Cz W:L&t 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
T<L^N+<,{N annuitant 年金受益人
Pf_S[
sm annuity 年金
E-{^E. w1 annuity contract 年金合约
Cxcr/9 annuity on human life 人寿年金
l%`F&8K antecedent debt 先前的债项
XO9M_*Va ante-dated cheque 倒填日期支票
S _T1y anticipated expenditure 预期开支
]a! x Ug!S anticipated net profit 预期纯利
1|?05< 8 anticipated revenue 预期收入
oX DN+4ge anti-inflation measure 反通货膨胀措施
)6w}<W*1E anti-inflationary stance 反通货膨胀立场
#."Hh<C apparent deficit 表面赤字
IZ m(`b;t^ apparent financial solvency 表面偿债能力
^m /oDB- apparent partner 表面合伙人
>(<ytn t= application for personal assessment 个人入息课税申请书
Hsihytdj application of fund 资金应用
#! $GH_ application to release as liquidator and to destruct the books of accounts and documents
!TP@-
X; 申请免除清盘人职务及毁灭帐簿与文件
yY&3p1AxW] appointed actuary 委任精算师
z OSs[[ appointed auditor 委任核数师；委任审计师
rC7 ``#5 appointed trustee 委任的受托人
2<][%> ' appointer 委任人
F ! X}(N?t apportioned pro rata 按比例分摊
` iJhG^w9M apportionment 分配；分摊
fsEzpUY:{W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h@@nR(<i apportionment formula 分摊方程式
HoLv`JA apportionment of estate duty 遗产税的分摊
Sje wuIi1 appraisal 估价；评估
JIFU;*PR1 appreciable growth 可观增长
|hO~X~P appreciable impact 显着影响
c(/VYMJZ& appreciable increase 可观增长
shH ~4<15 appreciation 增值；升值
% \kOLE2` appreciation against other currencies 相对其他货币升值
&tZG
@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[Cb` { appreciation tax 增值税
7-~Q5Kr. appropriation 拨款；拨用；拨付
.iQT5c appropriation account 拨款帐目
-\y-qHgb/ Appropriation Bill 拨款法案
Lj"A4i_ appropriation-in-aid system 补助拨款办法
;=9
>MS} approved assets 核准资产
}HG#s4 approved basket stock 认可一篮子证券
"ywh9cp approved budget 核准预算
i z~
pGkt approved charitable donation 认可慈善捐款
7nVRn9Hn approved charitable institution 认可慈善机构
1N\ D5g3 approved currency 核准货币；认可货币
$XU5??8 approved estimates 核准预算
"iM~Hy approved estimates of expenditure 核准开支预算
K 9kUS approved overseas insurer 核准海外保险人
t'~/$=9 }
approved overseas trust company 核准海外信托公司
Lqp8yVO approved pooled investment fund 核准汇集投资基金
2q Hf' approved provident fund scheme 认可公积金计划
>F@qpjoQE approved provision 核准拨款
ooj~ &fu approved redeemable share 核准可赎回股份
?+t1M E| approved regional stock 认可地区性证券
8LI-gp\ 2 approved retirement scheme 认可退休金计划
{Rear 2 approved subordinated loan 核准附属贷款
JI/_ce arbitrage 套戥；套汇；套利
CAU0)=M arbitrageur 套戥者；套汇者
0vG yI> arbitrary amount 临时款项
;oxAe<VIj arrangement 措施；安排；协定
Xwa_3Xm*Le arrears 欠款
Qe'g3z> arrears of pay 欠付薪酬
x-'~Bu arrears of revenue 逾期未收税款；逾期未收的帐项
XG@`ZJhU6 articles of association 组织章程；组织细则；组织章程细则
J@ L9p46, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S|zW^| YU ascertainment of profit 确定利润
Z Dhx5SL& "Asia Clear" “亚洲结算系统”
;+I/ I9~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<N(oDa U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
IhiGP
{ Asian Development Fund [ADF] 亚洲发展基金
BYM3jXWi0v Asian dollar bond 亚洲美元债券
R|P_GN6 > Asian dollar market 亚洲美元市场
4<X!<]3] Asian dollar rate 亚洲美元利率
|3 {&@7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\@~UDP]7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(5 <^p& asked price 沽盘；喊价；索价；卖方报价
DOQc"+ assessable income 应评税入息
!>(RK"KWq] assessable loss 应评税亏损
W><dYy=z5 assessable profit 应评税利润
8CC/ BOe assessable value 应评税值
oW$s
xS assessed profit 估定利润
}Z`(aDH assessed value 经评估价值
B(DrY1ztj assessment 评税；评定；估价；评税单
} 4>JO"" assessment number 评税编号；估价编号
WV" jH9"[ assessment of additional tax 补加税评税
}#v{`Sn%^C assessment of performance 业绩评估；实绩评价
,&YTj> Assessor 评税主任
Zw]
?. asset price bubbles 资产价格泡沫
XTeb9h)3 asset-backed securities 具资产保证的证券
kL S(w??T assets accretion 资产增值
t ehUD& assets and liabilities 资产与负债
)2Hff. assets betterment statement 资产递增表；资产改进表
nd{R
9B assets lending 实物放款；有抵押贷款
8z<r.joxC assets of the company passing on the death 死者去世时转移的公司资产
X jE>k!=I assets pledged as security for liabilities 用作负债抵押的资产
gLL\F1|0x assets portfolio 资产投资组合
nPkZHIxuD assets price 资产价格
-Z^4 L assets quality 资产质素
CkRX>)=py assets realization 资产变现
zQH] s?v assets refinancing arrangement 资产再集资安排
t/Z:)4Z assets securitization 资产证券化
p8+/\Ee]B assets situated outside Hong Kong 在香港以外地方的资产
~"!a9GZ assets stripping 削减资产；拆卖资产
@-#T5? assets value 资产值
O4No0xeWo assignee 承让人
|c2v %'J2G assignment 转让；转让书；转让契
8@M'[jT assignment of interest 权益转让
N8!TZ~1$ assignment of letters patent and trade mark 专利证书及商标转让
S^f:`9ab9 assignment of property 物业转让；物业转让书
df=z F.5 assignment right 转让权
ee Up 1g assignor 转让人
ze'.Y% ] associate 有联系的人；有关连人士；相联者；合伙人；联系人
fA^7^0![ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5]jIg < j associate member 附属会员
`BnP[jF associated body corporate 相联法人团体
\N X Q associated company 相联公司；联属公司
*C,N'M<u associated corporation 相联法团
Z0fJ9 HW Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2 [!Mx&^ 公认会计师公会〔英国〕
P` '$ Association of Futures Exchange Brokers 香港期货经纪协会
OK`Z@X_,bW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
D22Lu ;E association of underwriters 承保人组织
q2_`v5t assumption of control 接管
t]^_ l$ assurance 担保；保险；转易；转易书
,fnsE^}.U assurance of interest 权益的转易
c-5jYwV at 19XX price 按一九ＸＸ年价格计算
E/za @W at a discount 按赔价计算；按贴水价格计算；打折扣
1]\TI7/ n at a premium 按溢价计算；按升水价格计算
b0a}ME&1 at call 通知付款；按通知
L8V3BH7B at constant market price 按固定市价计算
5@XV6 at constant price 按固定价格计算
S;A)C`X& at cost 按成本计算
mjE s5XCC" at current market price 按当时市价计算；按现时市价计算
vv
7+ >% at current price 按当时价格计算；按现时价格计算
hteOh#0{ at factor cost 按要素成本计算；按生产要素成本计算
>Wh3MG6 at money-of-the-day price 按付款当日价格计算
y67uH4&Vm at or better 按指定或较佳价位〔买卖指令〕
ggou*;' at par 按面值计算；平价
!%mi&ak(Rn at sight 见票即付
W>L@j( at the close 按收市盘
agaq`^[(P at the opening 按开市盘
7 CrpU h attestation 见证；见证条款
o@d y: AR at-the-money option 平价期权
5a(<%Q
<" attorney 受权人；受托代表人
CtT~0 Y| attornment 新拥有人承认书
,w&:_ n attributable profit 可归属利润
K!b8= K` attributable share value 可归属股份价值
pIVq("& Auckland Stock Exchange 奥克兰证券交易所
B DpF } auction 拍卖
4&N$: j< auctioneer 拍卖商
^t78jf l audit 审计；核数
:HW>9nD . Audit Commission 审计署
3$"/>g/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\8"QvC ] 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〕
;aK.%-s-Z audit review 帐目审查
VjTe4$ * Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g8yN% )[ audited account 审计帐目；经审计的帐目
_=6 OP8 audited annual account 经审计的周年帐目
3 C "_$?y" audited balance sheet 经审计的资产负债表
H4skvIl auditor 核数师；核数主任；审计师
U1Yo7nVf auditor's certificate 核数师证明书；审计师证明书
0yHjrxc$ auditor's report 核数师报告；审计师报告
5
R*lVUix Aussie bond 澳元债券
p N$;! austerity budget 紧缩预算
\ $;~7 4} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Z 5>V{ o Australia All Ordinaries Index 澳洲所有普通股票指数
j, t~ Australian Dollar [AUD] 澳元
d,R6` i Australian Options Market 澳大利亚期权市场
/ Dw@d,&[ Australian Securities Commission 澳洲证券事务监察委员会
8D2yR#3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wZv-b*4 Australian Stock Exchange 澳大利亚证券交易所
n+qu SF) Austrian Schilling [ATS] 奥地利先令
,#aS/+;[) authentication 认证；鉴证
6+ 8mV8{-8 authority to purchase 委托购买证；委购书
Za!w#j%h authorization 认可；核准；授权；授权书
1D$:: {h authorization by direction 指示授权
d_iY&-gq/ authorization by instruction 指令授权
J v<$*TVS0 authorization by warrant 令状授权
Ofm5[q = authorization of unit trust 单位信托的认可
]xR4- >eix authorized agent 指定代理人
g9qC{x d authorized capital 法定资本
_j 5N=I{U authorized clerk 出市员
h]P/KVqR. authorized dealer 认可交易商
lf8xL9v authorized financial institution 认可财务机构
WW3
B authorized fund 认可基金
cqk]NL`' authorized fund house 获授权的基金公司；认可基金公司
ja75c~RUw authorized institution 认可机构
8&T,LNZoY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kr{) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
M;qb7Mu authorized insurer 获授权保险人；获认可承保人
x(vai1CrdH authorized investment 特准投资项目
tE:X,Lt[ authorized person 获授权人
vpa fru 4 authorized representative 获授权代表
WFj*nS^~l
authorized share capital 法定股本
DoG%T(M!a9 automated quotation system 自动报价系统
,F}r@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P/`m3aSzX. 自动交易系统〔香港期货交易所有限公司〕
"!a`ygqpT automatic adjustment mechanism 自动调整机制
+@>:%yX automatic adjustment system 自动调整系统
Tc,$TCF Automatic Clearing House 自动票据交换所
}3sN+4 automatic exchange rates accumulation system 自动化汇率累集系统
gV .f*E1C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3"vRK5Bf automatic teller machine [ATM] 自动柜员机
SW;HjQ>V autopay 自动转帐
jI Z+d;1 available assets 可用资产
8;8YA1@w available fiscal reserve 现存财政储备
{,F/KL^u available profit 可用利润
+',^((o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`x4E ;Wjv average 平均；平均数；海损
|1i]L @& average basic salary 平均基本薪金
:Q=z=`*2w average consumer expenditure 平均消费开支；一般消费开支
UnjNR[= average cost 平均成本
C1D !
V: average cost of land production 增辟土地平均成本
{WKOJG+. average daily turnover 平均每日成交额
I <xy?{s average daily wage rate 平均每日工资率
qM*S*,s average expenditure pattern 平均开支模式
.d
e average growth rate 平均增长率
IW] *i?L average net fixed assets 固定资产平均净值
YJc%h@ _=] average of relatives 相对价格平均数
'&)D>@g average price 平均价格
QnP{$rT average propensity to consume 平均消费倾向；一般消费倾向
I)rGOda{ average propensity to save 平均储蓄倾向；一般储蓄倾向
3XGB+$]C average rate 平均率
blmmm(|~| average revenue 平均收入；平均收益
9H[/T j-; average stock 平均库存；平均存货
)"F5lOA6 average yearly rent 平均年租
K{N%kk%F avoidance of double taxation 避免双重课税
p EkOSG avoidance of tax 避税
