A:
rnBp2'EM A share Ａ股；甲类股份
Op hD_^ abatement of tax 减税；减扣免税额
@QF;m ABN AMRO Bank N.V. 荷兰银行
Q |G|5X above-the-line expenditure 线上项目支出；经常预算支出
/`j2% 8^N above-the-line receipt 线上项目收入；经常预算收入
g-cg3Vso ABSA Asia Limited 南非联合亚洲有限公司
K+P a b ? absolute change 绝对数值变更
Wlp`D absolute expenditure 实际开支
C#L|7M??; absolute guideline figure 绝对准则数字
q XB E3 absolute interest 绝对权益
~w}=Oby'y absolute order of discharge 绝对破产解除令
<|hrmwk| absolute profit margin 绝对利润幅度
So4# n7 absolute value 实值；绝对值
$dug"[ absolutely vested interest 绝对既得权益
kkXe= f% absorbed cost 已吸收成本；已分摊成本
Jv!f6*&< absorption 吸收；分摊；合并
gwFW+*h absorption rate 吸收率；摊配率；分摊率
6xu%M&ht ACB Finance Limited 亚洲商业财务有限公司
OXbC\^qo@ acceptable form of reciprocity 合理的互惠条件
*?+2%zP acceptable rate 适当利率；适当汇率
N:,V{Pw acceptance agreement 承兑协议
3A\Z ]L acceptance for honour 参加承兑
u/FC\xJc acceptor 承兑人；接受人；受票人
(ih t
LF p acceptor for honour 参加承兑人
..=lM:13| accident insurance 意外保险
'h[7AZ&)# Accident Insurance Association of Hong Kong 香港意外保险公会
Mo4c8wp&SM accident insurance scheme 意外保险计划
@2TfW]6 accident year basis 意外年度基准
n2Q ?sV;m accommodation 通融；贷款
NWj4 U3x accommodation bill 通融票据；空头票据
!p_l(@f accommodation party 汇票代发人
}sp?@C,Z account balance 帐户余额；帐户结余
AnpO?+\HF account book 帐簿
,_K :DSiB account collected in advance 预收款项
Uh'W d_? account current book 往来帐簿
>2NsBS( account of after-acquired property 事后取得的财产报告
YB(8 T " account of defaulter 拖欠帐目
k7M{+X6[ account payable 应付帐款
UU ' 9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y]i:$X]C?X account receivable 应收帐款
W9{y1,G9 account receivable report 应收帐款报表
m<!CF3g account statement 结单；帐单；会计财务报表
#hXuGBZEI account title 帐户名称；会计科目
!04 ^ E accountant's report 会计师报告
}&%&0$% Accountant's Report Rules 会计师报告规则
| *L/
m0'L accounting and auditing procedure 会计与审计程序；会计与核数程序
845\u& Accounting Arrangements 《会计安排》
(@S 9>z4s accounting basis 会计基础
| I3&a=, accounting by Official Receiver 破产管理署署长呈交的帐目
,<[x9 "3\ Accounting Circular 《会计通告》
JY_!G accounting class 会计类别
>E
WK
cocM accounting date 记帐日期；会计结算日期
3M>y.M S accounting for money 款项核算
milQxSpj Accounting Officer 会计主任
1 /SB[[ g accounting period 会计报告期；会计期
GE\({V.W accounting policy 会计政策；会计方针
%h
v -3L#V accounting practice 会计惯例
jRxzZt4 accounting principle 会计准则
jJ?G7Q5 l accounting record 会计记录
}MtORqK accounting report 会计报告
M`xI N~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4thPR}DH} Accounting Society of China 中国会计学会
J~ wu* x accounting statement 会计报表
ozA%u,\7 k accounting system 会计制度；会计系统
&09G9G snQ accounting transaction 会计事项；帐务交易
7>-99o^W accounting treatment 会计处理
l
s%'\} accounting year 会计年度
6L2Wv5C accretion 增值；添加
E&Sr+D aPD accrual 应计项目；应累算数目
@==
"$uRw accrual basis 应计制；权责发生制
z]j_,3Hff accrual basis accounting 应计制会计；权责发生制会计
UN:cRH{?* accrue 应累算；应计
HN<e)E38 accrued benefit 应累算利益
?yA
2N; accrued charges 应计费用
_V` QvnT} accrued cumulative preference share dividend 应累算的累积优先股股息
~L.5;8a3Pe accrued expenses 应累算费用
ZQmg;L&7 accrued interest payable 应付利息；应计未付利息
$B OpjDV8 accrued interest receivable 应收利息；应计未收利息
{<i(aq? accrued right 累算权益
""j l accruing profit 应累算的利润
RI BB* accumulated fiscal reserve 累积财政储备
!X =93% accumulated profit 累积利润；滚存溢利
t`1~5#?Du( accumulated reserve 累积储备
oOGFg3X accumulation of surplus income 累积收益盈余
FQcm = d_s acquired assets 既得资产
Z-a B[hE acquisition 收购；购置；取得
Q|f)Awe$ acquisition cost 购置成本
:kXxxS acquisition expenses 购置费用
zF&_9VNk=c acquisition of 100% interest 收购全部股权
.iST!n h acquisition of control 取得控制权
%@%~<U)W acquisition of fixed assets 购置固定资产
YW"nPZNPy~ acquisition of shell “买壳”
ppO!v? acquisition price 收购价
*k 0;R[IAV act of God 天灾
aI\ ]R:f, acting partner 执事合伙人
bLUyZ3m! active market 买卖活跃的市场；交投畅旺的市场；旺市
<O{G& active partner 积极参与的合伙人
6 lwWF R+k active trading 交投活跃
VGOdJ|2]Wr actual circulation 实际流通
8,:lw3x1 actual cost 实际成本
Gn<e&|4>i} actual expenditure 实际开支；实际支出
H)K. 2Q actual income 实际入息；实际收入；实际收益
oB+@05m8 actual market 现货市场
]Y f8 actual price 现货价；实际价格
mQ\oR| actual profit 实际利润
TaZlfe5z actual quotation 实盘；实际价位；实际报价
r6 kQMFA actual year basis 按实际年度计算
&p=( 0$0&- actuals 实货
+lJD7=%K]Z actuarial investigation 精算调查
DMT2~mh actuarial principle 精算原则
5 gwEr170 actuarial report 精算师报告
) 3I|6iS Actuarial Society of Hong Kong 香港精算学会
YV6w}b: actuarial valuation 精算师估值
kb'l@d#E actuary 精算师
D
\boF+^ ad referendum agreement 暂定协议；有待覆核的协定
dkZ[~hEQG- ad valorem duty 从价税；按值征税
Rtai? ad valorem duty system 从价税制
}$:ha> ad valorem fee 从价费
EtDzmpJR> ad valorem tariff 从价关税
O ! w&3 p additional allowance 额外免税额
?$b*)< additional amount for unexpired risk 未过期风险的额外款额
7[8d-Sf24{ additional assessable profit 补加应评税利润
g]. _J additional assessment 补加评税
5 ~"m$/yE additional commitment 额外承担
P2 +^7x? additional commitment vote 额外承担拨款
xic&m5j
m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dV"Kx additional dependent parent allowance 供养父母额外免税额
&I/C^/F& additional provision 额外拨款
i.+ #a2 additional stamp duty 附加印花税
>
!WFY additional tax 补加税罚款；补加税款
5ma~Pjt8} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hy@e(k|S]U adjudged bankrupt 被裁定破产
>
Cx;h= adjudicated bankrupt 裁定破产人
_Tf0L<A'R adjudication fee 裁定费；评定印花税额手续费；评估契据费
q_:B=w+bC adjudication of bankruptcy 裁定破产；宣告破产
-J++b2R\% adjudication of insolvency 裁定无力偿还债务
EyV 6uk~ adjusted actual 经调整的实数；调整后的实数
1(4IcIR5T; adjusted current assets 经调整的流动资产；调整后的流动资产
N'8}5Kx5 adjusted figure 经调整的数字；调整后的数额
I0sw/,J/Z adjusted liabilities 经调整的负债；调整后的负债
8FBXdk?A adjusted loss 经调整的亏损；调整后的亏损
wQX%*GbL2 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
0f,Ii_k bT adjusted profit 经调整的利润；调整后的利润
<:~'s]`zf adjusted surplus 经调整的盈余额；调整后的盈余额
d'p@[1/ adjusted value 经调整的价值；调整后的价值
n Ayyjd3!S adjustment 调整；修订；理算〔保险〕
lUHpGr|U% adjustment centre 调剂中心
T2k# "zD adjustment lag 调整过程的时间差距；调整时差
w5mSoK b adjustment mechanism 调整机制
( z.\,M adjustment of loss 亏损调整
3 yM!BTl X adjustment process 调整过程；调整程序
"C]_pWk adjustment range 调整幅度
_ ^Q =n>G administered exchange rate 受管制汇率
1$ uO% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9K#U<Q0b' administration expenses 行政费用
)7iYx {n administration fee 手续费；行政费
@. KFWAm
administration in bankruptcy 破产管理
fMZc_dsW9 administration order 遗产管理令
g=kuM administrator 管理人；遗产管理人
L(3}
H,t administrator of the estate 遗产管理人
9jrlB0 admission of debt 债项承认书
IaRq6=[ admission of proof 接纳债权证明
50`<[w<J
q advance 放贷款项；垫付款项；预支款项；预付款项
FdmoR; advance account 暂支帐目；预付款帐户
)>WSuf
j advance compensation 预付补偿金
%<'PSri advance from shareholder 股东垫款
N x/_+JWje advance pending reimbursement 预支以待日后付还
fngk<$lvg advanced economy 先进经济体系
!*=+E%7 advancement 预付；预付财产
1.q
a//'RW advances warrant 垫款令
%;YERO! advancing 贷出
@4j!M1} 4 adverse balance 逆差
ziD+% - adverse exchange 逆汇
k0-,qM#p;X advertisement addressed to shareholders 在报章刊登的致股东通告
<>[]- Vq advice for collection 托收通知书
qISzn04 advice of drawing 提款通知书；汇票通知书
?r(Bu advice of payment 付款通知
8f-B-e ?k Advisory Committee [Securities and Futures Commission]
RQd 5Q. 谘询委员会〔证券及期货事务监察委员会〕
~@EBW3>~5 Advisory Committee on Diversification 经济多元化谘询委员会
@m ?&7{y#? affidavit 誓章；遗产申报誓章
O:te;lQ K affidavit of no receipt 述明无收款的誓章
#Pq.^ ^ affiliate 联号；联营公司；附属公司
A*+KlhT
affiliated company 附属公司；联号；联营公司
8J+:5b _? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9rQw~B<S affordability 负担能力
^+Stvj:N African Development Bank [AfDB] 非洲开发银行
;NrU|g/ksX after-acquired property 事后取得的财产
l|~SVk| after-hours dealing 市后交易
-hpMd/F after-tax profit 税后盈利；税后利润；税后溢利
c!>",rce agency agreement 代理协议
T \$r| agency expenses 代理机构的开支
Ih5F\eM agency fee 代理费
H%`|yUE( Agency Law 《代理法》
X5Ff2@."y| agent 代理人；承销人
^[-3qi agent of company 公司代理人
N+0 `Jm agent's fee 代理人费；经纪费
<!.Qn
Y aggregate 总计；总数；总体数字
5SmgE2 } aggregate amount 总款额；总额
1N\-Ku aggregate assets and liabilities 总体资产与负债
9N{"ob
Z aggregate at constant price 按固定价格计算的总体数字
&io*pmUm6 aggregate demand 总需求
-S *MQA4 aggregate gross position 总持仓量
@1G`d53N aggregate limit 总限额
D*o [a #2_ aggregate of salaries tax 合计薪俸税
8i?h{G IMV aggregate performance 总体表现；总体业绩
h**mAa0f o aggregate supply 总体供应
[[9XqD] aggregate surplus 总盈余
}e0)=*; l aggregate total 整体总额
d"JI4)%
aggregate value 总值；合计价值
P*sb@ y>}O aggregated basis 合计基准
<bxp/#6D aggregated net chargeable income 合计应课税入息实额
+UC - aggregation 合并计算；合计；总和
A]"IQ- aggregation of incomes of husband and wife 夫妇入息合并计算
<)$b=z aggregation of property 财产的总和
7"Iagrgw agio 差价；贴水
U4$CkTe2Y 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》
0` l(c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
' CO3b, 《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》
k=qb YGK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@+
U++ 《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》
L
BP| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0'.7dzz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
YkbZ 2J* - agreement for a settlement 授产协议
(xhV>hsA agreement for assignment 转让协议
dGBVkb4]T agreement for sale 售卖协议；买卖协议
>J
No2 agreement for sale and purchase 买卖协议
7 e
D<( agreement for the payment of interest 支付利息协议
9a0ibN6m agreement for the repayment of money 还款协议
d 1bx5 U agreement of reinsurance 再保险协议
dTW3mF4= Agricultural Bank of China 中国农业银行
q2KWSh5 air passenger departure tax 飞机乘客离境税
$mp'/] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
- Ado-'aaS airport tax 机场税
jFM f=u&U alcohol duty 酒精税
-?&s6XA%# alienation 让与；让渡；转让
p [M*<==4 alimony 生活费；赡养费
F),wj8#~>- All Ordinaries Index [AOI] 所有普通股指数
rq>Om MQ67 all risks 全险；综合险
-{'WIGm All Sales Record for Stock Market 《股票市场成交报告》
^%r>f@h!L Allied Capital Resources Limited 新联财务有限公司
=jN9PzLk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WGrG#K w[ allocation letter 拨款信件
z^ r allocation of fund 分配款项；预留款项
~}fQ.F*7R allocation of profit 利润分配；溢利分配
q-)Ynp4' allocation warrant 拨款令
nofK(0TF allotment 分配；配股
'
;PHuMY#X allotment notice 股份配售通知；配股通知
3m9ab" allotment of shares 股份分配
)dgo oq allowable 可获宽免；免税的
8f0Ytfhw allowable business loss 可扣除的营业亏损
4?)-;Hx_X allowable expenses 可扣税的支出
t&99ZdE allowance 免税额；津贴；备抵；准备金
&; O)D w allowance for debts 债项的免税额
IrZ!.5%tV allowance for depreciation by wear and tear 耗损折旧免税额
P<WCW3!JZ allowance for funeral expenses 殡殓费的免税额
*n h.&Mv| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f.&((z?r C allowance for repairs and outgoings 修葺及支出方面的免税额
Pw h0Se5Z allowance to debtor 给债务人的津贴
9:tn! <^=I alteration of capital 资本更改
#fR~ 7 K R alternate trustee 候补受托人
XY1e eB- amalgamation 合并
nm5 97WeZp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8hx 3pvmk ambit of charges 征税范围；收费范围
Rg?m$$X` amended valuation 经修订的估值
~9KxvQzt American Commodities Exchange 美国商品交易所
1-M\K^F American Express Bank Limited 美国运通银行
dW8M^A& American Stock Exchange 美国证券交易所
PRE\ 2lLY amortization 摊销
(]l}QR%Bxu amount due from banks 存放银行同业的款项
6#rj3^ ] amount due from banks abroad 存放海外银行同业的款项
j >wT-s amount due from holding companies 控股公司欠款
`K^j:fE7n amount due from local banks 存放本港银行同业的款项
{KO +t7'Q amount due to banks 银行同业的存款
PLmf.hD \ amount due to banks abroad 海外银行同业的存款
)D1=jD( amount due to holding companies 控股公司存款
&7CAxU;i3 amount due to local banks 本港银行同业的存款
wUbs9y< amount due to outport banks 外埠银行同业的存款
'U" ub2j amount for note issue 发行纸币的款额
T8ftBIOi amount of bond 担保契据的款额
uqg#(ADy?R amount of consideration 代价款额
Px<*n '~} amount of contribution 供款数额
zz 1e)W/ amount of indebtedness 负债款额
]VU a $$ amount of principal of the loan 贷款本金额
g,N"o72) amount of rates chargeable 应征差饷数额
@a{1 vT9b amount of share capital 股本额
N $i|[>`j amount of sums assured 承保款额
`>mT/Rmb@ amount of variation 变动幅度
v3vQfcxR amount of vote 拨款数额
^Q'^9M2) amount payable 应付款额
A= 5A8B1 amount receivable 应收款额
jK{)gO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
iEJY[P1 analysis 分析
(3>Z NTm ancillary risk 附属风险
f(o1J|U{
annual account 周年帐目；周年帐目报表；年度决算；年结
J|z >5Z annual accounting date 年结日期
GukS =rC9 annual allowance 每年免税额；年积金；年度津贴；年津
4x'N#m{p annual balance 年度余额
X_0Ta_u?T annual disposable income 每年可动用收入
e(NpX_8 annual estimates 周年预算
)K0BH q7r annual fee 年费
(gn)<JJS} annual general meeting 周年大会
f q"<= annual growth rate 年增率；每年增长率
?xbPdG":R annual long-term supplement 长期个案每年补助金
ma<+!*| annual pensionable emolument 可供计算退休金的年薪
[e:mRMi annual report 年报
[aK7v{Wu Annual Report on the Consumer Price Index 《消费物价指数年报》
8 =%% C: annual return 周年报表；周年申报表；每年报税表格
DgQw9` W A Annual Return Rules 《周年报表规则》
ARD &L$AX annual review of consumer prices 每年消费物价回顾
^Cs5A0xo#s annual roll-forward basis 逐年延展方式
oq<n5 annual salary 年薪
&Jr~ )o annual statement 年度报表；年度决算表
`2M`;$~ 5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
+Xg]@IS-eg annuitant 年金受益人
h* to%N annuity 年金
T!T6M6? annuity contract 年金合约
=h4*
^NJ annuity on human life 人寿年金
l$_Yl&!q$ antecedent debt 先前的债项
fA]b'8 ante-dated cheque 倒填日期支票
)aOPR| + anticipated expenditure 预期开支
Hkt vUJ(Ii anticipated net profit 预期纯利
-|l^- Qf! anticipated revenue 预期收入
Q[+o\{ O anti-inflation measure 反通货膨胀措施
x-:a5Kz! anti-inflationary stance 反通货膨胀立场
`zjEs8`' apparent deficit 表面赤字
Q9`}dYf. apparent financial solvency 表面偿债能力
]y:ez8RFPU apparent partner 表面合伙人
q~^qf application for personal assessment 个人入息课税申请书
nbpGxUF`] application of fund 资金应用
].j;d2xT\ application to release as liquidator and to destruct the books of accounts and documents
m&H@f: 申请免除清盘人职务及毁灭帐簿与文件
;eG,T-: appointed actuary 委任精算师
0koC;(<n appointed auditor 委任核数师；委任审计师
" Yo.]P U appointed trustee 委任的受托人
pL {h1^O} appointer 委任人
J8T?=% ?= apportioned pro rata 按比例分摊
EMDsi2 apportionment 分配；分摊
/idQfff Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=" $9
<wt apportionment formula 分摊方程式
2\Vzfca apportionment of estate duty 遗产税的分摊
jORU+g appraisal 估价；评估
Z>) (yi9+ appreciable growth 可观增长
5s >UM@}) appreciable impact 显着影响
[ ET03 nZ appreciable increase 可观增长
;Bs Pms@U appreciation 增值；升值
RN0@Q~oTI appreciation against other currencies 相对其他货币升值
@c<*l+Qc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)>] ~ Y appreciation tax 增值税
Wb_'X |"u appropriation 拨款；拨用；拨付
}4! R2c appropriation account 拨款帐目
8u,f<XHi"a Appropriation Bill 拨款法案
p/4\O appropriation-in-aid system 补助拨款办法
'\ $ 2+* approved assets 核准资产
4v"9I( approved basket stock 认可一篮子证券
cMCGa aLU approved budget 核准预算
poqcoSL"} approved charitable donation 认可慈善捐款
j0p '_|)( approved charitable institution 认可慈善机构
] Fx9!S approved currency 核准货币；认可货币
1]L 0r approved estimates 核准预算
88)F-St approved estimates of expenditure 核准开支预算
io[$QTY approved overseas insurer 核准海外保险人
iUv#oX
H approved overseas trust company 核准海外信托公司
ay \ e# ) approved pooled investment fund 核准汇集投资基金
?I6us X9$ approved provident fund scheme 认可公积金计划
nV|H5i;N7 approved provision 核准拨款
e B`7C"Z approved redeemable share 核准可赎回股份
K[%) _KW approved regional stock 认可地区性证券
,DN>aEu1 approved retirement scheme 认可退休金计划
;T Af[[P approved subordinated loan 核准附属贷款
?N
6'*2{NT arbitrage 套戥；套汇；套利
v'"0Ya arbitrageur 套戥者；套汇者
=tJ}itcJ ' arbitrary amount 临时款项
pq 4/>WzE arrangement 措施；安排；协定
$"d< F3k arrears 欠款
2L#$WuM~^ arrears of pay 欠付薪酬
LRqBP|bjCD arrears of revenue 逾期未收税款；逾期未收的帐项
U2=PmS P articles of association 组织章程；组织细则；组织章程细则
t;7 tuq
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u? a* bW ascertainment of profit 确定利润
JmJ8s hq "Asia Clear" “亚洲结算系统”
J1wa iOh Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,\ y)k}0lH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
x
\.q zi Asian Development Fund [ADF] 亚洲发展基金
eI z T(3( Asian dollar bond 亚洲美元债券
v ZHm' Asian dollar market 亚洲美元市场
de?Bn+mvi. Asian dollar rate 亚洲美元利率
]]\\Y|0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:27GqY,3sK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5 ",@!1j u asked price 沽盘；喊价；索价；卖方报价
8Bvc# +B assessable income 应评税入息
iWbrX 1
I+ assessable loss 应评税亏损
[NE: $@ assessable profit 应评税利润
_S4 3_hW assessable value 应评税值
_b+=q:$/ assessed profit 估定利润
O@ @=ZyYwc assessed value 经评估价值
GXV<fc"1 assessment 评税；评定；估价；评税单
WD=#. $ z$ assessment number 评税编号；估价编号
aKkG[q N assessment of additional tax 补加税评税
>4gGb) assessment of performance 业绩评估；实绩评价
Y ) kO" Assessor 评税主任
;(cq aB asset price bubbles 资产价格泡沫
#$&!)13 asset-backed securities 具资产保证的证券
k_p 4 f %9 assets accretion 资产增值
xef@-%mcoy assets and liabilities 资产与负债
50 :gk*h y assets betterment statement 资产递增表；资产改进表
;a JBx assets lending 实物放款；有抵押贷款
-r%3"C=m assets of the company passing on the death 死者去世时转移的公司资产
\,<5U
F0 assets pledged as security for liabilities 用作负债抵押的资产
m{(G%n>E& assets portfolio 资产投资组合
'lPt.*Y<u assets price 资产价格
86c@ Kk7z assets quality 资产质素
8+ P)V4} assets realization 资产变现
>z'kCv assets refinancing arrangement 资产再集资安排
_e %jM[ assets securitization 资产证券化
).[Mnt/Ft assets situated outside Hong Kong 在香港以外地方的资产
~J}{'l1{yf assets stripping 削减资产；拆卖资产
eyq8wQT assets value 资产值
Q`nsL)J assignee 承让人
=2[5 g!qX assignment 转让；转让书；转让契
'.jr" 3u assignment of interest 权益转让
J?d&+mt assignment of letters patent and trade mark 专利证书及商标转让
K ZFnp=i assignment of property 物业转让；物业转让书
( Sr D assignment right 转让权
x>5" 7MR` assignor 转让人
/&g5f4[|p associate 有联系的人；有关连人士；相联者；合伙人；联系人
*~~ &*&+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2R:I23[#B associate member 附属会员
>
Y HwWf- associated body corporate 相联法人团体
O s*B%,} associated company 相联公司；联属公司
h
rL_. 4 associated corporation 相联法团
0_d, sC?V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)/BI :) 公认会计师公会〔英国〕
`N8?F3> Association of Futures Exchange Brokers 香港期货经纪协会
C-Q]f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>7yOu!l association of underwriters 承保人组织
>s yQDB assumption of control 接管
NA5AR*f' assurance 担保；保险；转易；转易书
B3Id}[V assurance of interest 权益的转易
Xr54/.{&@ at 19XX price 按一九ＸＸ年价格计算
f A HK<G4 at a discount 按赔价计算；按贴水价格计算；打折扣
f>Lw sP at a premium 按溢价计算；按升水价格计算
l+e L:C! at call 通知付款；按通知
S+03aJNN# at constant market price 按固定市价计算
''+6qH-.|] at constant price 按固定价格计算
7,.Hj&' B at cost 按成本计算
e;1n!_l\ at current market price 按当时市价计算；按现时市价计算
J x# r at current price 按当时价格计算；按现时价格计算
`Zn2Vx at factor cost 按要素成本计算；按生产要素成本计算
8cq H0{ at money-of-the-day price 按付款当日价格计算
S GAu.8Js at or better 按指定或较佳价位〔买卖指令〕
)<w`E{q at par 按面值计算；平价
aJ[K' 5| at sight 见票即付
E'|@hL-jn at the close 按收市盘
CAGaZ rx at the opening 按开市盘
.G"UM>.}d attestation 见证；见证条款
GtQ$`~r at-the-money option 平价期权
pkd#SY attorney 受权人；受托代表人
JI{|8)S attornment 新拥有人承认书
~*WSH&ip attributable profit 可归属利润
8V c g30_+ attributable share value 可归属股份价值
wYxnKm~f Auckland Stock Exchange 奥克兰证券交易所
!+ qy~h auction 拍卖
b2x8t7% O auctioneer 拍卖商
F Bn`sS8hH audit 审计；核数
> Qk4AMIO Audit Commission 审计署
K 8,fw-S% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e K%~`Y 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〕
}]0f -} audit review 帐目审查
9mdp \A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h?f)B t}ry audited account 审计帐目；经审计的帐目
(E'f 'g audited annual account 经审计的周年帐目
N e^md audited balance sheet 经审计的资产负债表
%O$4da"y auditor 核数师；核数主任；审计师
u`Ew^-"> auditor's certificate 核数师证明书；审计师证明书
2=X\G~a auditor's report 核数师报告；审计师报告
?NV3 ]vl Aussie bond 澳元债券
~-r*2b R austerity budget 紧缩预算
Jg I+k Nx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5ZG-3qj Australia All Ordinaries Index 澳洲所有普通股票指数
JGS4r+ Australian Dollar [AUD] 澳元
mlolSD;7 Australian Options Market 澳大利亚期权市场
lM1Y } Australian Securities Commission 澳洲证券事务监察委员会
^4Ta0kDn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D8u_Z<6IjI Australian Stock Exchange 澳大利亚证券交易所
F8(6P 1}E Austrian Schilling [ATS] 奥地利先令
\}O'?)(1 authentication 认证；鉴证
ZJL[#}* authority to purchase 委托购买证；委购书
. }QR~IR' authorization 认可；核准；授权；授权书
gAcXd<a0
authorization by direction 指示授权
X@$x(Zc authorization by instruction 指令授权
%]/O0#E3Kz authorization by warrant 令状授权
&yF t@ g] authorization of unit trust 单位信托的认可
Pb05>J3N authorized agent 指定代理人
fD8A+aA authorized capital 法定资本
`mU'{ authorized clerk 出市员
E 9=a+l9 authorized dealer 认可交易商
>L6 V! authorized financial institution 认可财务机构
#q`-"2"| authorized fund 认可基金
aBX^Wd authorized fund house 获授权的基金公司；认可基金公司
Y<X,(\iEHP authorized institution 认可机构
y} NBJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bAIo5lr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mT8")J| 2 authorized insurer 获授权保险人；获认可承保人
V,=V authorized investment 特准投资项目
F<wwuCbF authorized person 获授权人
&lg+uK authorized representative 获授权代表
!C& !Wj authorized share capital 法定股本
A;~u"g 'z& automated quotation system 自动报价系统
XP
Nk #" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Jj:4l~b,w 自动交易系统〔香港期货交易所有限公司〕
&r \pQ}; automatic adjustment mechanism 自动调整机制
R8
1z|+c|_ automatic adjustment system 自动调整系统
:'-FaGy Automatic Clearing House 自动票据交换所
vas
automatic exchange rates accumulation system 自动化汇率累集系统
Xj :?V ; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]d]tQPEU automatic teller machine [ATM] 自动柜员机
$i@ ~$m7d- autopay 自动转帐
s'yA^
VPf available assets 可用资产
$xT'cl/IH available fiscal reserve 现存财政储备
!"\UT& available profit 可用利润
^:Vw blv( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tWkD@w`Lnn average 平均；平均数；海损
$E;`Y|r%WK average basic salary 平均基本薪金
qV57P6< average consumer expenditure 平均消费开支；一般消费开支
V!=1 !"}OG average cost 平均成本
AhOvI { average cost of land production 增辟土地平均成本
rSU%!E+|< average daily turnover 平均每日成交额
g0@i[&A@{ average daily wage rate 平均每日工资率
`$|!h-" average expenditure pattern 平均开支模式
vJg|}]h>L average growth rate 平均增长率
[([?+Ouy average net fixed assets 固定资产平均净值
y>zPsc, average of relatives 相对价格平均数
mZ9+.lm average price 平均价格
%;0Llxf " average propensity to consume 平均消费倾向；一般消费倾向
/JPy ADi average propensity to save 平均储蓄倾向；一般储蓄倾向
g`)2I+L 7 average rate 平均率
0w ?\KHT average revenue 平均收入；平均收益
't3/< h< average stock 平均库存；平均存货
CrHH Ob average yearly rent 平均年租
a}l^+ avoidance of double taxation 避免双重课税
\ ] avoidance of tax 避税
