A:
`pp"htm A share Ａ股；甲类股份
A9lnQCsJ abatement of tax 减税；减扣免税额
Sd]` I) ABN AMRO Bank N.V. 荷兰银行
xUYUO yV above-the-line expenditure 线上项目支出；经常预算支出
1>W|vOv"Z? above-the-line receipt 线上项目收入；经常预算收入
Y(WX`\M97 ABSA Asia Limited 南非联合亚洲有限公司
f1Ruaz- absolute change 绝对数值变更
oB27Y&nO absolute expenditure 实际开支
NpRT\cx3 absolute guideline figure 绝对准则数字
/eas mf] absolute interest 绝对权益
xbex6i"ZE absolute order of discharge 绝对破产解除令
) j6VROt absolute profit margin 绝对利润幅度
X*F#=.lh absolute value 实值；绝对值
W
M/pP?|| absolutely vested interest 绝对既得权益
I;`)1
absorbed cost 已吸收成本；已分摊成本
2Y&QJon) absorption 吸收；分摊；合并
iMnp `:* absorption rate 吸收率；摊配率；分摊率
mA5x ke_) ACB Finance Limited 亚洲商业财务有限公司
zJ4 2%0g acceptable form of reciprocity 合理的互惠条件
JLT ^0wBB acceptable rate 适当利率；适当汇率
C& 0iWY\a acceptance agreement 承兑协议
/nEh,<Y) acceptance for honour 参加承兑
E K ks8 acceptor 承兑人；接受人；受票人
;o;P2}zD acceptor for honour 参加承兑人
,HXY|fYr
accident insurance 意外保险
brN:Ypf-e Accident Insurance Association of Hong Kong 香港意外保险公会
4LYeacL B accident insurance scheme 意外保险计划
iARIvhfdi accident year basis 意外年度基准
pg69mKZ$ accommodation 通融；贷款
/?l@7 accommodation bill 通融票据；空头票据
P@ '<OI accommodation party 汇票代发人
RE]u2R6Y account balance 帐户余额；帐户结余
bet?5Dk account book 帐簿
}E$^!q{ account collected in advance 预收款项
wy&s~lpV,7 account current book 往来帐簿
X}`|"NIk. account of after-acquired property 事后取得的财产报告
@d Ac2<4 account of defaulter 拖欠帐目
`[V]xP%V account payable 应付帐款
+Io^U account payee only [A/C payee only] 只可转帐；存入收款人帐户
M{+Ie?ZI account receivable 应收帐款
1btQ[a6j account receivable report 应收帐款报表
I%(`2 rD8G account statement 结单；帐单；会计财务报表
i Xtar;% account title 帐户名称；会计科目
B 8z3W9 accountant's report 会计师报告
=LHE_ AA Accountant's Report Rules 会计师报告规则
q4$zsw accounting and auditing procedure 会计与审计程序；会计与核数程序
sH O6y0P Accounting Arrangements 《会计安排》
ml 7]s N( accounting basis 会计基础
EBS04]5ul accounting by Official Receiver 破产管理署署长呈交的帐目
$L>tV=' Accounting Circular 《会计通告》
e!*d(lHKos accounting class 会计类别
0|8c2{9X, accounting date 记帐日期；会计结算日期
[QA@XBy6 accounting for money 款项核算
xg)cA C\= Accounting Officer 会计主任
)sG`sET]`f accounting period 会计报告期；会计期
F+Og8^! accounting policy 会计政策；会计方针
I9Af\ k|^ accounting practice 会计惯例
7g3vh%G. accounting principle 会计准则
m sS5"Qr accounting record 会计记录
I&|% Fn accounting report 会计报告
K2<Q9 ,v t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+\G/j ]3f Accounting Society of China 中国会计学会
uW!',"0ER accounting statement 会计报表
P: &XtpP accounting system 会计制度；会计系统
xq v4gN6 accounting transaction 会计事项；帐务交易
siw }
}} accounting treatment 会计处理
k}y1IW+3 accounting year 会计年度
[*w ^|b ? accretion 增值；添加
_*B]yz6z accrual 应计项目；应累算数目
17 [7)M88 accrual basis 应计制；权责发生制
TFWV(<
accrual basis accounting 应计制会计；权责发生制会计
XR VE8v+ accrue 应累算；应计
/02|b}{ accrued benefit 应累算利益
xuQ$67F`;z accrued charges 应计费用
A7DEAT))4L accrued cumulative preference share dividend 应累算的累积优先股股息
jdV E/5 accrued expenses 应累算费用
!"B0z+O> accrued interest payable 应付利息；应计未付利息
h 9c54Ux accrued interest receivable 应收利息；应计未收利息
Iz ^~=yV) accrued right 累算权益
zh)qo accruing profit 应累算的利润
2'tZ9m K accumulated fiscal reserve 累积财政储备
k'Fc:T8:~5 accumulated profit 累积利润；滚存溢利
s%"3F<\ accumulated reserve 累积储备
#\1;d8h accumulation of surplus income 累积收益盈余
49&p~g acquired assets 既得资产
:
'M$:ZJ acquisition 收购；购置；取得
QkUq%}_0 acquisition cost 购置成本
ext`%$ U7 acquisition expenses 购置费用
l'T3RC,\ acquisition of 100% interest 收购全部股权
.r+ u pY acquisition of control 取得控制权
!'(bwbd acquisition of fixed assets 购置固定资产
Epsc2TuH7 acquisition of shell “买壳”
s2)a8 < acquisition price 收购价
_7? o/Q?F% act of God 天灾
Ee;&;Q,O.z acting partner 执事合伙人
D %kY active market 买卖活跃的市场；交投畅旺的市场；旺市
!vHUe*1a{ active partner 积极参与的合伙人
Q+gd|^Vc9 active trading 交投活跃
1 *'SP6g actual circulation 实际流通
U) a}XRS actual cost 实际成本
)]L:OE actual expenditure 实际开支；实际支出
IZBU<1M actual income 实际入息；实际收入；实际收益
p't>'?UH| actual market 现货市场
l'HrU 1_7Y actual price 现货价；实际价格
gJ cf~@s
actual profit 实际利润
t a _ ! actual quotation 实盘；实际价位；实际报价
5mdn77F_ actual year basis 按实际年度计算
{\
vj": actuals 实货
^y g`U( actuarial investigation 精算调查
PpX=~Of~ actuarial principle 精算原则
'S\YNLqQ
actuarial report 精算师报告
@x ?7J@: Actuarial Society of Hong Kong 香港精算学会
#r M / actuarial valuation 精算师估值
ST1PSuC~ actuary 精算师
_x_om#~n ad referendum agreement 暂定协议；有待覆核的协定
W&dYH 4O ad valorem duty 从价税；按值征税
c*$&M Ch ad valorem duty system 从价税制
tKgPKWP ad valorem fee 从价费
=z^v)=uhp ad valorem tariff 从价关税
7H~StdL/> additional allowance 额外免税额
i]!C H2\ additional amount for unexpired risk 未过期风险的额外款额
`=^;q 6f additional assessable profit 补加应评税利润
8? !=/Sc additional assessment 补加评税
T :IKyb additional commitment 额外承担
-Wc'k 2oU additional commitment vote 额外承担拨款
5xL%HX[S additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5CH9m[S additional dependent parent allowance 供养父母额外免税额
E$] 7w4,n additional provision 额外拨款
xTNWT_d additional stamp duty 附加印花税
4^(u6tX5|+ additional tax 补加税罚款；补加税款
n Bv|5$w: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
lR_ 4iyqb adjudged bankrupt 被裁定破产
=qiX 0JT adjudicated bankrupt 裁定破产人
O?|opD adjudication fee 裁定费；评定印花税额手续费；评估契据费
5fuOl-M0W adjudication of bankruptcy 裁定破产；宣告破产
DJP)V8]!B adjudication of insolvency 裁定无力偿还债务
~ .7r adjusted actual 经调整的实数；调整后的实数
9MA/nybI adjusted current assets 经调整的流动资产；调整后的流动资产
v`evuJ\3 adjusted figure 经调整的数字；调整后的数额
eU?SLIof[{ adjusted liabilities 经调整的负债；调整后的负债
H~JPsS; adjusted loss 经调整的亏损；调整后的亏损
.q#2 op adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
hGy i@0
adjusted profit 经调整的利润；调整后的利润
T<kyxbjR adjusted surplus 经调整的盈余额；调整后的盈余额
JTB_-J-TU adjusted value 经调整的价值；调整后的价值
e8O[xM adjustment 调整；修订；理算〔保险〕
rCqcl adjustment centre 调剂中心
jrT5Rw _}q adjustment lag 调整过程的时间差距；调整时差
~E&drl\ adjustment mechanism 调整机制
Wo&10S w adjustment of loss 亏损调整
f@&C
\
adjustment process 调整过程；调整程序
7c$;-O adjustment range 调整幅度
v[WbQ5AND administered exchange rate 受管制汇率
)$V}tr! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5#/" 0:2 administration expenses 行政费用
QWG?^T
fi administration fee 手续费；行政费
;Q>(%"z}; administration in bankruptcy 破产管理
.n1]Yk;,1 administration order 遗产管理令
!~PLW] Z4 administrator 管理人；遗产管理人
1^rODfY 0 administrator of the estate 遗产管理人
z 3)pvX5 admission of debt 债项承认书
?zp@HS a9 admission of proof 接纳债权证明
xo/[,r R advance 放贷款项；垫付款项；预支款项；预付款项
:c%vl$ advance account 暂支帐目；预付款帐户
//*>p advance compensation 预付补偿金
C* Avu advance from shareholder 股东垫款
~jMdM~} advance pending reimbursement 预支以待日后付还
l}B,SkP^ advanced economy 先进经济体系
2ijw g~_@ advancement 预付；预付财产
H~x,\|l# advances warrant 垫款令
qYZ\< h^ advancing 贷出
j;@7V 4' adverse balance 逆差
c-8Pc ]+g adverse exchange 逆汇
!m(5N4:vV advertisement addressed to shareholders 在报章刊登的致股东通告
S?*pC J0 advice for collection 托收通知书
i )=!U>B_0 advice of drawing 提款通知书；汇票通知书
| W:JI advice of payment 付款通知
fdP[{.$?( Advisory Committee [Securities and Futures Commission]
+o})Cs`|=A 谘询委员会〔证券及期货事务监察委员会〕
g(m 3
& Advisory Committee on Diversification 经济多元化谘询委员会
%toxZ}OP affidavit 誓章；遗产申报誓章
v&oE!s# affidavit of no receipt 述明无收款的誓章
C'3/B)u}l affiliate 联号；联营公司；附属公司
tAH,3Sz( / affiliated company 附属公司；联号；联营公司
j&) "a,f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6KP"F[8I affordability 负担能力
6-C9[[g< African Development Bank [AfDB] 非洲开发银行
4h wUH after-acquired property 事后取得的财产
n|
=k9z<y8 after-hours dealing 市后交易
OV ~|@{6T after-tax profit 税后盈利；税后利润；税后溢利
Uv'.]#H< agency agreement 代理协议
GW a_^ agency expenses 代理机构的开支
*l :5FT p agency fee 代理费
%m r Agency Law 《代理法》
\AV6 ;;}& agent 代理人；承销人
k6 -.XW agent of company 公司代理人
Z =`\U? , agent's fee 代理人费；经纪费
}wzU<(Rx aggregate 总计；总数；总体数字
#UGm /4C aggregate amount 总款额；总额
RkP g&R;i aggregate assets and liabilities 总体资产与负债
v
WKUV| aggregate at constant price 按固定价格计算的总体数字
tj@IrwC^e" aggregate demand 总需求
5at\!17TY aggregate gross position 总持仓量
uTY5.8 aggregate limit 总限额
Y%OE1F$6NN aggregate of salaries tax 合计薪俸税
]v96Q /a aggregate performance 总体表现；总体业绩
@4dB$QF`& aggregate supply 总体供应
odAeBQy aggregate surplus 总盈余
rQgRD)_%w aggregate total 整体总额
6+HpN"?e aggregate value 总值；合计价值
Zn&S7a >7 aggregated basis 合计基准
X]d[" aggregated net chargeable income 合计应课税入息实额
m f]1mG}) aggregation 合并计算；合计；总和
51 3{oM:
aggregation of incomes of husband and wife 夫妇入息合并计算
|KFR C)g aggregation of property 财产的总和
>e n,MT| agio 差价；贴水
Yy]^_,r 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》
D/pc)3Ofe Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#MYhKySku 《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》
T1yJp$yD" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z!o&};_j 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\9*wo9cV Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ImQ?<g8$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`Cy- * $$ agreement for a settlement 授产协议
++ !BSQ e agreement for assignment 转让协议
)HWf`;VQ agreement for sale 售卖协议；买卖协议
~ld qg2c agreement for sale and purchase 买卖协议
xv;'27mUt agreement for the payment of interest 支付利息协议
+BcJHNIB agreement for the repayment of money 还款协议
v#i,pBj agreement of reinsurance 再保险协议
7N0V`&}T Agricultural Bank of China 中国农业银行
.} <$2. air passenger departure tax 飞机乘客离境税
. zf#S0y%( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
aV3:wp]Gn airport tax 机场税
`PK1z S r alcohol duty 酒精税
a!YpSFr alienation 让与；让渡；转让
$rFLhp} alimony 生活费；赡养费
o#Q0J17i? All Ordinaries Index [AOI] 所有普通股指数
!}fq%8"- all risks 全险；综合险
o!6gl]U'y9 All Sales Record for Stock Market 《股票市场成交报告》
!_<zK:`-L Allied Capital Resources Limited 新联财务有限公司
I g*68M< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
P}B{FIpNG allocation letter 拨款信件
/-BKdkBCpZ allocation of fund 分配款项；预留款项
z45
7/zO allocation of profit 利润分配；溢利分配
$,R
QA^gxW allocation warrant 拨款令
6rlafISvO allotment 分配；配股
lrg3n[y-l allotment notice 股份配售通知；配股通知
?.66B9Lld allotment of shares 股份分配
|#^##^cF/ allowable 可获宽免；免税的
|f+|OZY allowable business loss 可扣除的营业亏损
Lk{ES$ allowable expenses 可扣税的支出
ab4(?-'- allowance 免税额；津贴；备抵；准备金
%: rct allowance for debts 债项的免税额
YI!ecx%/4 allowance for depreciation by wear and tear 耗损折旧免税额
& yFS allowance for funeral expenses 殡殓费的免税额
meQ>mW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E _d^&{j allowance for repairs and outgoings 修葺及支出方面的免税额
MU2ufKq4) allowance to debtor 给债务人的津贴
8,Iil:w alteration of capital 资本更改
tVJ}NI # alternate trustee 候补受托人
D0 Cs
g39 amalgamation 合并
{,z$*nf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3dm lP2 ambit of charges 征税范围；收费范围
;`<uo $R amended valuation 经修订的估值
y7J2: /@[x American Commodities Exchange 美国商品交易所
Dj!v+<b American Express Bank Limited 美国运通银行
CjRI!}S American Stock Exchange 美国证券交易所
=@w,D.5h amortization 摊销
'lwLe3.c amount due from banks 存放银行同业的款项
h">L>*Wfx amount due from banks abroad 存放海外银行同业的款项
F!m/n !YR amount due from holding companies 控股公司欠款
0c*y~hUVZ amount due from local banks 存放本港银行同业的款项
PYWp2V/ amount due to banks 银行同业的存款
X1Vx 6+[ amount due to banks abroad 海外银行同业的存款
D90m..\w amount due to holding companies 控股公司存款
[_W # 8{ amount due to local banks 本港银行同业的存款
7!.#:+rg5# amount due to outport banks 外埠银行同业的存款
QR4!r@*=
amount for note issue 发行纸币的款额
LliOhr4 amount of bond 担保契据的款额
D=*3Xd amount of consideration 代价款额
/~`4a amount of contribution 供款数额
}T([gc7 ~ amount of indebtedness 负债款额
Fljqh8c5 amount of principal of the loan 贷款本金额
m]t`;lr< amount of rates chargeable 应征差饷数额
P~Ss\PT amount of share capital 股本额
`uL^!- amount of sums assured 承保款额
~Y=v@] 2 / amount of variation 变动幅度
]; c JIa amount of vote 拨款数额
w\wS?E4G amount payable 应付款额
[K_v,m]
amount receivable 应收款额
@& !`.Y oy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Th&-n%r9K analysis 分析
8%-+@ \= ancillary risk 附属风险
3q7Z?1'o
annual account 周年帐目；周年帐目报表；年度决算；年结
CjW`c Hd annual accounting date 年结日期
Lo"w,p`n@ annual allowance 每年免税额；年积金；年度津贴；年津
AWkXW l} annual balance 年度余额
v5J%
p4 annual disposable income 每年可动用收入
U/2]ACGCN^ annual estimates 周年预算
*fs'%"w- annual fee 年费
]:Y@ pZ annual general meeting 周年大会
(.6~t<DRv annual growth rate 年增率；每年增长率
Z!\xVCG"q annual long-term supplement 长期个案每年补助金
8 }9B*m annual pensionable emolument 可供计算退休金的年薪
?"oW1a\ annual report 年报
;2lKo =" Annual Report on the Consumer Price Index 《消费物价指数年报》
'F3cvpc` annual return 周年报表；周年申报表；每年报税表格
mI5BJ Annual Return Rules 《周年报表规则》
QU0FeGtz annual review of consumer prices 每年消费物价回顾
<Z^ P8nu annual roll-forward basis 逐年延展方式
[,;h1m ~iX annual salary 年薪
fB .xjp? annual statement 年度报表；年度决算表
92y <E< n 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
R w8l" ` annuitant 年金受益人
9='a9\((mH annuity 年金
[QC<u1/"K annuity contract 年金合约
x4@v$phyH annuity on human life 人寿年金
ce3w0UeV antecedent debt 先前的债项
cWG>w6FI ante-dated cheque 倒填日期支票
/F#_~9JXG anticipated expenditure 预期开支
h>jLhj<07W anticipated net profit 预期纯利
wNzALfS anticipated revenue 预期收入
(sX=#<B% anti-inflation measure 反通货膨胀措施
&
w% %{lM anti-inflationary stance 反通货膨胀立场
RY8Ot2DWi apparent deficit 表面赤字
#Av6BGM|, apparent financial solvency 表面偿债能力
QuEfV ?)_4 apparent partner 表面合伙人
Vaj4p""\F application for personal assessment 个人入息课税申请书
a ~#MMl application of fund 资金应用
cE}y~2cH application to release as liquidator and to destruct the books of accounts and documents
]xJ5}/ 申请免除清盘人职务及毁灭帐簿与文件
hEG-,
appointed actuary 委任精算师
~hYTs appointed auditor 委任核数师；委任审计师
8^/V2;~^,> appointed trustee 委任的受托人
mc{gcZIm appointer 委任人
879x(JII apportioned pro rata 按比例分摊
O0|**Km\+ apportionment 分配；分摊
'3B\I# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v.e N Wp apportionment formula 分摊方程式
G-5wv apportionment of estate duty 遗产税的分摊
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7FHfB appraisal 估价；评估
h!c6]D4!L appreciable growth 可观增长
; =.i+ appreciable impact 显着影响
2L=+z1%I appreciable increase 可观增长
6O|B'?]Pf appreciation 增值；升值
}d<xbL!# appreciation against other currencies 相对其他货币升值
p .Y
= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3_%lN4sz appreciation tax 增值税
wW5:p]<Y appropriation 拨款；拨用；拨付
Jptzc:~B appropriation account 拨款帐目
*R M?SE6; Appropriation Bill 拨款法案
(wxdT6RVm\ appropriation-in-aid system 补助拨款办法
.QwwGm approved assets 核准资产
g~z z[F 8U approved basket stock 认可一篮子证券
z&a%_
]Q* approved budget 核准预算
{Pi+VuLE approved charitable donation 认可慈善捐款
}B-@lbK6) approved charitable institution 认可慈善机构
&c;@u?:@S approved currency 核准货币；认可货币
3$c Im+ approved estimates 核准预算
CYIp 3D'k approved estimates of expenditure 核准开支预算
uU_0t;oR3 approved overseas insurer 核准海外保险人
l| / tKW approved overseas trust company 核准海外信托公司
\W"N{N approved pooled investment fund 核准汇集投资基金
qs$%/ approved provident fund scheme 认可公积金计划
Gp}:U>V) approved provision 核准拨款
#;4afj:2g approved redeemable share 核准可赎回股份
Z0fl ]3 p approved regional stock 认可地区性证券
)(&Z&2~A approved retirement scheme 认可退休金计划
gY)NPi}!` approved subordinated loan 核准附属贷款
f>g< :.k* arbitrage 套戥；套汇；套利
f-Yp`lnn.d arbitrageur 套戥者；套汇者
ym>>5 (bni arbitrary amount 临时款项
XaFu(Xu7 arrangement 措施；安排；协定
cP >MsUZWl arrears 欠款
)s @ }|` arrears of pay 欠付薪酬
k91ctEp9> arrears of revenue 逾期未收税款；逾期未收的帐项
-! X ,M DO articles of association 组织章程；组织细则；组织章程细则
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K?Xr{_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
aSu6SU ascertainment of profit 确定利润
ifo^
M]v "Asia Clear" “亚洲结算系统”
*- KgU'u? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
cmw2EHTT< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VBHDI{HzRv Asian Development Fund [ADF] 亚洲发展基金
v% mAU3M Asian dollar bond 亚洲美元债券
]{tnNr>mv Asian dollar market 亚洲美元市场
/FzO9'kj Asian dollar rate 亚洲美元利率
*rs@6BSj Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y.KFz9Qv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
nEtG(^N asked price 沽盘；喊价；索价；卖方报价
"rV-D1Dki assessable income 应评税入息
YMlnC7?_ / assessable loss 应评税亏损
f:/[ assessable profit 应评税利润
wHGiN9A+ assessable value 应评税值
(:JX;<- assessed profit 估定利润
Pfy2P pA assessed value 经评估价值
|AY`OVgcKD assessment 评税；评定；估价；评税单
C26vH#C assessment number 评税编号；估价编号
:/F= j;o assessment of additional tax 补加税评税
}sbh|# assessment of performance 业绩评估；实绩评价
V$ D+Joj Assessor 评税主任
mM6g-)cV asset price bubbles 资产价格泡沫
=Gka;,n asset-backed securities 具资产保证的证券
-pW nO9q assets accretion 资产增值
(e:@7W)L assets and liabilities 资产与负债
7=$@bHEF#* assets betterment statement 资产递增表；资产改进表
?*2DR:o>@ assets lending 实物放款；有抵押贷款
v' x)AbbC assets of the company passing on the death 死者去世时转移的公司资产
^lF 'KW$ assets pledged as security for liabilities 用作负债抵押的资产
s7x&x;- assets portfolio 资产投资组合
8M{- RlR assets price 资产价格
[2]Ti_
>D assets quality 资产质素
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assets realization 资产变现
b^ SQCX+P assets refinancing arrangement 资产再集资安排
s-\.j-Sa assets securitization 资产证券化
( MI8Kkb1d assets situated outside Hong Kong 在香港以外地方的资产
3J^"$qfSn assets stripping 削减资产；拆卖资产
'N- nFc^ assets value 资产值
%kod31X3< assignee 承让人
6P0\t\D0 assignment 转让；转让书；转让契
\0K3TMl)J assignment of interest 权益转让
S4r-s;U-v/ assignment of letters patent and trade mark 专利证书及商标转让
+<\)b( assignment of property 物业转让；物业转让书
T FIP>$*_C assignment right 转让权
(?9 @nS assignor 转让人
})I_@\q associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z6.0X{6 nA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.?16w`Y associate member 附属会员
X:aLed_{f associated body corporate 相联法人团体
{_ &*"bK associated company 相联公司；联属公司
m|:O:< associated corporation 相联法团
;WF3w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0^5*@vt 公认会计师公会〔英国〕
lT`y=qR| Association of Futures Exchange Brokers 香港期货经纪协会
0E6>P E; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S;!l"1[; association of underwriters 承保人组织
: h"Bf@3 assumption of control 接管
/S}4J" assurance 担保；保险；转易；转易书
R2]2#3` assurance of interest 权益的转易
jH 4,- at 19XX price 按一九ＸＸ年价格计算
Hr?_ `: at a discount 按赔价计算；按贴水价格计算；打折扣
/< OoZf+[ at a premium 按溢价计算；按升水价格计算
aP#nK at call 通知付款；按通知
/(iq^ at constant market price 按固定市价计算
XXx ]~m at constant price 按固定价格计算
fyRSg B00$ at cost 按成本计算
Ia> 07av at current market price 按当时市价计算；按现时市价计算
b7thu5 at current price 按当时价格计算；按现时价格计算
|OgtAI9 at factor cost 按要素成本计算；按生产要素成本计算
>I9w|z FA at money-of-the-day price 按付款当日价格计算
*%[L
@WF at or better 按指定或较佳价位〔买卖指令〕
2X:OS/ at par 按面值计算；平价
scXY~l]I* at sight 见票即付
4pYscB at the close 按收市盘
%K9 9_ Cl3 at the opening 按开市盘
K2'Il[ attestation 见证；见证条款
anM]khs? at-the-money option 平价期权
_TGv"c@V attorney 受权人；受托代表人
Q1cM{$}M attornment 新拥有人承认书
!x%$xC^Iz attributable profit 可归属利润
,Pq@{i# attributable share value 可归属股份价值
6~:eO(pK
l Auckland Stock Exchange 奥克兰证券交易所
5$Q}Zxh auction 拍卖
*OX;ZQg0 auctioneer 拍卖商
" @P) audit 审计；核数
m1d*Lt>F@ Audit Commission 审计署
~>j5z&:& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n86=1G:% 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
RotWMGNK audit review 帐目审查
< Mt>v2a3Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r5 k{mV+ audited account 审计帐目；经审计的帐目
EF Z]| Z7 audited annual account 经审计的周年帐目
L0sb[:'luz audited balance sheet 经审计的资产负债表
,aA%,C.0U auditor 核数师；核数主任；审计师
<k41j=d auditor's certificate 核数师证明书；审计师证明书
Ct8}jg" auditor's report 核数师报告；审计师报告
*$+:Cbe-F Aussie bond 澳元债券
><l|&&e- austerity budget 紧缩预算
V|v KYEFry Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sQIzcnKB Australia All Ordinaries Index 澳洲所有普通股票指数
Vo G`@^s Australian Dollar [AUD] 澳元
8p91ni' Australian Options Market 澳大利亚期权市场
sI&|qK-( Australian Securities Commission 澳洲证券事务监察委员会
<Q x]"ZP% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Hzn6H4Rc Australian Stock Exchange 澳大利亚证券交易所
R 6xJw2;_ Austrian Schilling [ATS] 奥地利先令
! 4?QR authentication 认证；鉴证
y3^>a5z!x authority to purchase 委托购买证；委购书
acPX2B[jJ authorization 认可；核准；授权；授权书
v` G [6Z authorization by direction 指示授权
ees ^ j4 authorization by instruction 指令授权
w~}*MsB authorization by warrant 令状授权
E1"H( m&6 authorization of unit trust 单位信托的认可
Xb/W[rcs authorized agent 指定代理人
R&!{3!V authorized capital 法定资本
=
Ff 2 authorized clerk 出市员
r_p4pxs authorized dealer 认可交易商
9i8 ~ authorized financial institution 认可财务机构
7uI~Xo ?N authorized fund 认可基金
y} .?`/Q# authorized fund house 获授权的基金公司；认可基金公司
W%&[gDp authorized institution 认可机构
0q ! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?'jRUf l authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
s)eU^4m authorized insurer 获授权保险人；获认可承保人
UtpK"U$XOU authorized investment 特准投资项目
R9-Ps qmF authorized person 获授权人
gO9\pI 2 authorized representative 获授权代表
saPg2N, authorized share capital 法定股本
n0T>sE -9 automated quotation system 自动报价系统
D.ajO^[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?gGmJ l 自动交易系统〔香港期货交易所有限公司〕
HW"';M% automatic adjustment mechanism 自动调整机制
u3VSS4RG% automatic adjustment system 自动调整系统
d[t+iBP;) Automatic Clearing House 自动票据交换所
_d J" 2rx automatic exchange rates accumulation system 自动化汇率累集系统
;oT!\$Mu Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+eIX {J\s automatic teller machine [ATM] 自动柜员机
$Fr>'H+i autopay 自动转帐
sX,."@[ available assets 可用资产
}zE
Qrfl available fiscal reserve 现存财政储备
S0zk< S available profit 可用利润
v
?OIK=Xm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
p10i_<J]= average 平均；平均数；海损
]Av)N6$&-Z average basic salary 平均基本薪金
C8oAl3d+h average consumer expenditure 平均消费开支；一般消费开支
5(qc_~p ^ average cost 平均成本
B=,j$uH average cost of land production 增辟土地平均成本
b-Uy&+:X*d average daily turnover 平均每日成交额
|s}7<A average daily wage rate 平均每日工资率
`%5~>vP S average expenditure pattern 平均开支模式
/W @k: average growth rate 平均增长率
o4l=o Y:' average net fixed assets 固定资产平均净值
|PY*" Ul average of relatives 相对价格平均数
BQ
/0 z^A average price 平均价格
Y \oz9tf8 average propensity to consume 平均消费倾向；一般消费倾向
e5HHsR6 average propensity to save 平均储蓄倾向；一般储蓄倾向
'(.vB~m7*+ average rate 平均率
{i!@C(M3 average revenue 平均收入；平均收益
%aHQIoxg average stock 平均库存；平均存货
9NPOdt:@ average yearly rent 平均年租
^5,B6 avoidance of double taxation 避免双重课税
Mu>WS)1lS avoidance of tax 避税
