A:
Ut$;ND.- A share Ａ股；甲类股份
p-1 3H0Kt abatement of tax 减税；减扣免税额
PJ cwH6m ABN AMRO Bank N.V. 荷兰银行
G$ _yy : above-the-line expenditure 线上项目支出；经常预算支出
Y&/ ]O$< above-the-line receipt 线上项目收入；经常预算收入
}%Bl>M ABSA Asia Limited 南非联合亚洲有限公司
'v]u#/7a
absolute change 绝对数值变更
lA>DS #_ absolute expenditure 实际开支
Us+pc^A absolute guideline figure 绝对准则数字
J'N!Omz absolute interest 绝对权益
`--TP absolute order of discharge 绝对破产解除令
LM&y@"wfm absolute profit margin 绝对利润幅度
~z" = G5| absolute value 实值；绝对值
?c0xRO% y absolutely vested interest 绝对既得权益
_`64gS}^ absorbed cost 已吸收成本；已分摊成本
JK.ZdY% absorption 吸收；分摊；合并
]E ] 2o absorption rate 吸收率；摊配率；分摊率
5]M>8ll ACB Finance Limited 亚洲商业财务有限公司
i1S>yV^l acceptable form of reciprocity 合理的互惠条件
hWH:wB acceptable rate 适当利率；适当汇率
:1Q!$ m acceptance agreement 承兑协议
a{ {g<< H acceptance for honour 参加承兑
keB&Bjd& acceptor 承兑人；接受人；受票人
Qg6 W5Hc acceptor for honour 参加承兑人
SM`w;?L:? accident insurance 意外保险
+-E~6^ > Accident Insurance Association of Hong Kong 香港意外保险公会
$H+ VA@_ accident insurance scheme 意外保险计划
e["2QIOe accident year basis 意外年度基准
LBF 1;zjK accommodation 通融；贷款
=m5SK5vLKT accommodation bill 通融票据；空头票据
?_I[,N?@41 accommodation party 汇票代发人
NJNJjdD> account balance 帐户余额；帐户结余
J!:SPQ account book 帐簿
q$aaA`E% account collected in advance 预收款项
4wrk2x[ account current book 往来帐簿
bQ~j=\[r account of after-acquired property 事后取得的财产报告
x' .:&z account of defaulter 拖欠帐目
> @"Oe account payable 应付帐款
ss5 m/i7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
%;.;>Y(- account receivable 应收帐款
?JL:CBvCp account receivable report 应收帐款报表
bf9a 1<\ account statement 结单；帐单；会计财务报表
r2k2%nI-J account title 帐户名称；会计科目
UKM2AZ0lb accountant's report 会计师报告
JA)] _H
P Accountant's Report Rules 会计师报告规则
Ot]Ru,y->+ accounting and auditing procedure 会计与审计程序；会计与核数程序
PssMTEf Accounting Arrangements 《会计安排》
7EXI6jGJ| accounting basis 会计基础
lkBdl#]9 accounting by Official Receiver 破产管理署署长呈交的帐目
F^hBtfz Accounting Circular 《会计通告》
W"Gkq!3u{ accounting class 会计类别
w:
>5=mfk accounting date 记帐日期；会计结算日期
Y[L-7^o@y accounting for money 款项核算
=b/L?dR.- Accounting Officer 会计主任
yz0zFfiX accounting period 会计报告期；会计期
A<W 6=5h accounting policy 会计政策；会计方针
?wO-cnl accounting practice 会计惯例
Nj?/J47?, accounting principle 会计准则
qu|B4?Y/CR accounting record 会计记录
. |/~op4; accounting report 会计报告
"_`F\DGAZu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S{Er?0wm.R Accounting Society of China 中国会计学会
y~75r\"R accounting statement 会计报表
^$ t7+g accounting system 会计制度；会计系统
s+Q~~]HJM accounting transaction 会计事项；帐务交易
>Jp:O
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r3>i+i42 accounting year 会计年度
|^A ;&// accretion 增值；添加
.jj$ Kh q] accrual 应计项目；应累算数目
QR>gt; accrual basis 应计制；权责发生制
'3?\K3S4i accrual basis accounting 应计制会计；权责发生制会计
6H'HxB4 accrue 应累算；应计
/ z}~zO accrued benefit 应累算利益
Q:5KZm[ [ accrued charges 应计费用
Ox@sI:CT accrued cumulative preference share dividend 应累算的累积优先股股息
1bH;!J accrued expenses 应累算费用
JJ%ePgWT accrued interest payable 应付利息；应计未付利息
X$yN_7|+ accrued interest receivable 应收利息；应计未收利息
s M +WkN}{ accrued right 累算权益
e6!LS x}y accruing profit 应累算的利润
tz s</2
G, accumulated fiscal reserve 累积财政储备
{c
(!;U accumulated profit 累积利润；滚存溢利
f4BnX(1u accumulated reserve 累积储备
v$N|"o"" accumulation of surplus income 累积收益盈余
95z]9UL acquired assets 既得资产
ca>Z7qT! acquisition 收购；购置；取得
0X^Ke(/89 acquisition cost 购置成本
;g~TWy^o acquisition expenses 购置费用
#y%!\1M/:A acquisition of 100% interest 收购全部股权
<A#
l
35 acquisition of control 取得控制权
KG=h& acquisition of fixed assets 购置固定资产
/RMPS.
d
{ acquisition of shell “买壳”
`(3 /$% acquisition price 收购价
SI=yI- act of God 天灾
P><o,s "v acting partner 执事合伙人
+-G<c6 | active market 买卖活跃的市场；交投畅旺的市场；旺市
wR^ R M(1 active partner 积极参与的合伙人
-e8}Pm
" active trading 交投活跃
Hbpqyl%O> actual circulation 实际流通
/"B?1?qc,= actual cost 实际成本
6qaulwV4t actual expenditure 实际开支；实际支出
ndeebXw* actual income 实际入息；实际收入；实际收益
46 PoM actual market 现货市场
0A( +ZMd actual price 现货价；实际价格
k70|'* Kh actual profit 实际利润
kSDZZ x actual quotation 实盘；实际价位；实际报价
$ mI0Bk actual year basis 按实际年度计算
\.3D~2cU actuals 实货
tQylT0'[+o actuarial investigation 精算调查
~I} &V T actuarial principle 精算原则
L>YU,I\o actuarial report 精算师报告
PpgP&;z4 Actuarial Society of Hong Kong 香港精算学会
lhkwWbB actuarial valuation 精算师估值
YiPoYlD*n< actuary 精算师
m o:D9 ad referendum agreement 暂定协议；有待覆核的协定
Uy$)%dYfq5 ad valorem duty 从价税；按值征税
4!LCR}K ad valorem duty system 从价税制
7R\oj8[ ad valorem fee 从价费
qc N'e.A ad valorem tariff 从价关税
X #e1KZ additional allowance 额外免税额
Mz L1 Bh!M additional amount for unexpired risk 未过期风险的额外款额
Cm\6tD additional assessable profit 补加应评税利润
@U2qD
J6 additional assessment 补加评税
B4mR9HMh additional commitment 额外承担
V,G|k!! additional commitment vote 额外承担拨款
QPfc(Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+mp@b942* additional dependent parent allowance 供养父母额外免税额
ph-ATJ" additional provision 额外拨款
X0n~-m"m additional stamp duty 附加印花税
QI3Nc8t_2 additional tax 补加税罚款；补加税款
1[yq0^\]M[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
('hE r~ & adjudged bankrupt 被裁定破产
E~_]Lfs) adjudicated bankrupt 裁定破产人
^/U|2'$'>E adjudication fee 裁定费；评定印花税额手续费；评估契据费
8f3vjK' adjudication of bankruptcy 裁定破产；宣告破产
YWxc-fPZ adjudication of insolvency 裁定无力偿还债务
UNkC L4N adjusted actual 经调整的实数；调整后的实数
/>9O R adjusted current assets 经调整的流动资产；调整后的流动资产
lHhUC16> adjusted figure 经调整的数字；调整后的数额
z
d-Tv`L# adjusted liabilities 经调整的负债；调整后的负债
EMfdBY5 adjusted loss 经调整的亏损；调整后的亏损
n;:rf 7hGY adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
)kkh JI*v adjusted profit 经调整的利润；调整后的利润
R@`y>X GNJ adjusted surplus 经调整的盈余额；调整后的盈余额
.Fa4shNV adjusted value 经调整的价值；调整后的价值
9t#S= DP adjustment 调整；修订；理算〔保险〕
2!$gyu6bpG adjustment centre 调剂中心
yd?x= | adjustment lag 调整过程的时间差距；调整时差
#jxe%2'Ot adjustment mechanism 调整机制
mljh|[ adjustment of loss 亏损调整
4- [J@ adjustment process 调整过程；调整程序
I:d[Q
s adjustment range 调整幅度
:=[XW?L%x administered exchange rate 受管制汇率
iX4I u3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z~>pVs administration expenses 行政费用
|K|h+fgG6* administration fee 手续费；行政费
sn?]n~z administration in bankruptcy 破产管理
_`pD`7:aI^ administration order 遗产管理令
H[='~%D administrator 管理人；遗产管理人
[mPjP%{=@ administrator of the estate 遗产管理人
@!8ZPiW< admission of debt 债项承认书
d:i;z9b@to admission of proof 接纳债权证明
MKWyP+6` advance 放贷款项；垫付款项；预支款项；预付款项
#Z<a
advance account 暂支帐目；预付款帐户
6KOlY>m] advance compensation 预付补偿金
1"e)5xI advance from shareholder 股东垫款
mI>,.&eo advance pending reimbursement 预支以待日后付还
-P]sRl3O; advanced economy 先进经济体系
2[ r^M'J advancement 预付；预付财产
[Ts"OPb% ~ advances warrant 垫款令
]C:l,I advancing 贷出
<&:=z?30" adverse balance 逆差
h`H ,a7 adverse exchange 逆汇
Y
"VY%S^ advertisement addressed to shareholders 在报章刊登的致股东通告
PxfY&;4n! advice for collection 托收通知书
R?p00 advice of drawing 提款通知书；汇票通知书
{4-[r#R<M advice of payment 付款通知
Y p:KI7 Advisory Committee [Securities and Futures Commission]
($~RoQ=0S 谘询委员会〔证券及期货事务监察委员会〕
Y)}Rb6qGW Advisory Committee on Diversification 经济多元化谘询委员会
w&x!,yd; affidavit 誓章；遗产申报誓章
Bdu&V*0g affidavit of no receipt 述明无收款的誓章
{je -I9%OK affiliate 联号；联营公司；附属公司
Cj?L@%" affiliated company 附属公司；联号；联营公司
RJ$7XCY%`* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
FSRj4e1y1 affordability 负担能力
+r<0zh,n. African Development Bank [AfDB] 非洲开发银行
[o<VVtB.Gk after-acquired property 事后取得的财产
ty DM'|p after-hours dealing 市后交易
5T: i9h after-tax profit 税后盈利；税后利润；税后溢利
&c*^V L\ agency agreement 代理协议
X Z5 /=z agency expenses 代理机构的开支
I Ecf agency fee 代理费
e dK|NOOZ Agency Law 《代理法》
D11F.McM agent 代理人；承销人
=lu/9
i6 agent of company 公司代理人
dzkw$m^@^ agent's fee 代理人费；经纪费
%:2+
o' aggregate 总计；总数；总体数字
_{ZqO;[u aggregate amount 总款额；总额
% =BMZRn aggregate assets and liabilities 总体资产与负债
Zt3)]sB aggregate at constant price 按固定价格计算的总体数字
&RTX6%'KY aggregate demand 总需求
z1Ov|Q` aggregate gross position 总持仓量
|eWjYGwJa aggregate limit 总限额
mSo_} je( aggregate of salaries tax 合计薪俸税
;IpT} , aggregate performance 总体表现；总体业绩
UDL
RCS8i aggregate supply 总体供应
fhCc ! \ aggregate surplus 总盈余
KW7UUXL aggregate total 整体总额
P06R JE aggregate value 总值；合计价值
c?%(Dp E aggregated basis 合计基准
LvEnX S aggregated net chargeable income 合计应课税入息实额
]]"jw{W}A aggregation 合并计算；合计；总和
%H+\>raLz
aggregation of incomes of husband and wife 夫妇入息合并计算
Z?O *'#yn aggregation of property 财产的总和
{b@KYR9K agio 差价；贴水
C*G=cs\i 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》
D3x /OyG( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q@jq 0D)g 《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`x=D5s\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Y OJ6 w 《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》
x1BobhU~Zl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[S@}T
zE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0V!l,pg agreement for a settlement 授产协议
" t0kAG agreement for assignment 转让协议
k}#;Uy=5 agreement for sale 售卖协议；买卖协议
ts8+V<g agreement for sale and purchase 买卖协议
"jaJr5Wv=y agreement for the payment of interest 支付利息协议
Tc+ gdo>G agreement for the repayment of money 还款协议
2"-S<zM agreement of reinsurance 再保险协议
~%2pp~1 K Agricultural Bank of China 中国农业银行
>G 'SbQ8 air passenger departure tax 飞机乘客离境税
jU5 }\oP@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7^Yk`Z?|a airport tax 机场税
wm+})SOX9 alcohol duty 酒精税
,p9i% i alienation 让与；让渡；转让
I=!rbF;Z alimony 生活费；赡养费
l]]l All Ordinaries Index [AOI] 所有普通股指数
mP(kcMT " all risks 全险；综合险
0 n/gd"M All Sales Record for Stock Market 《股票市场成交报告》
oY =q4 D Allied Capital Resources Limited 新联财务有限公司
s<]&*e&}? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-uH#VP{0M allocation letter 拨款信件
8x[YZ@iM- allocation of fund 分配款项；预留款项
/NFz4h => allocation of profit 利润分配；溢利分配
0=="^t_ allocation warrant 拨款令
c1xrn4f@a allotment 分配；配股
*;XWLd# allotment notice 股份配售通知；配股通知
x{&w?ng allotment of shares 股份分配
w2 xG_ q allowable 可获宽免；免税的
u@3 y&b allowable business loss 可扣除的营业亏损
ov\HsTeZ allowable expenses 可扣税的支出
o5n^!gi4 allowance 免税额；津贴；备抵；准备金
v-! u\ allowance for debts 债项的免税额
{b PV)RL: allowance for depreciation by wear and tear 耗损折旧免税额
HQ9X7[3 allowance for funeral expenses 殡殓费的免税额
W<< 9y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~RD+.A allowance for repairs and outgoings 修葺及支出方面的免税额
aSP4a+\* allowance to debtor 给债务人的津贴
YKa0H%B( alteration of capital 资本更改
kHv[H]+v alternate trustee 候补受托人
<s@-:;9~ amalgamation 合并
9TAj) {U%' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
SI6B#u-i ambit of charges 征税范围；收费范围
[>|FB ' amended valuation 经修订的估值
>\!4Mk8 American Commodities Exchange 美国商品交易所
DE
IB!n American Express Bank Limited 美国运通银行
emW:C-/h/@ American Stock Exchange 美国证券交易所
v~/~ @jv amortization 摊销
g_Im; 1$ amount due from banks 存放银行同业的款项
=@)d5^<5F amount due from banks abroad 存放海外银行同业的款项
w If
{6z{ amount due from holding companies 控股公司欠款
,]5Ic.};p amount due from local banks 存放本港银行同业的款项
Oi} T2I amount due to banks 银行同业的存款
&Sp -w?kM amount due to banks abroad 海外银行同业的存款
nP UqMn' amount due to holding companies 控股公司存款
{>bW>R O) amount due to local banks 本港银行同业的存款
="d*E/## amount due to outport banks 外埠银行同业的存款
5 %}wV,Y amount for note issue 发行纸币的款额
1J? dK|% b amount of bond 担保契据的款额
"EV!>^Z amount of consideration 代价款额
dC<LDxlv amount of contribution 供款数额
gf+d!c(/ amount of indebtedness 负债款额
dC1V-x10ju amount of principal of the loan 贷款本金额
1h7+@#<:a amount of rates chargeable 应征差饷数额
A!63p$VT; amount of share capital 股本额
LG]3hz9^9 amount of sums assured 承保款额
|7@O( $ b amount of variation 变动幅度
-xD*tf* amount of vote 拨款数额
aV1lJ ;0 amount payable 应付款额
Hk7K` 9 amount receivable 应收款额
-]:G L>b Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T$= 4O9G analysis 分析
Q 7 bq
ancillary risk 附属风险
BN,>&1I
annual account 周年帐目；周年帐目报表；年度决算；年结
lHB) b}7E annual accounting date 年结日期
[ REf>_R annual allowance 每年免税额；年积金；年度津贴；年津
C}5M;|%3) annual balance 年度余额
u? fTL2~ annual disposable income 每年可动用收入
w-$[>R[hw annual estimates 周年预算
1 =2^90 annual fee 年费
u
z\0cX_ annual general meeting 周年大会
q/1Or;iK annual growth rate 年增率；每年增长率
z}J r^> annual long-term supplement 长期个案每年补助金
CCDDK L]N: annual pensionable emolument 可供计算退休金的年薪
4ujvD ^ annual report 年报
t_ur&.^SB Annual Report on the Consumer Price Index 《消费物价指数年报》
MP>n)!R[` annual return 周年报表；周年申报表；每年报税表格
e &9F\e Annual Return Rules 《周年报表规则》
@ uH#qg7 annual review of consumer prices 每年消费物价回顾
=i HiPvP0 annual roll-forward basis 逐年延展方式
Fd \ e*ww' annual salary 年薪
A4 mSJ6K] annual statement 年度报表；年度决算表
OJb*VtZz5R 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
k#:2'!7G annuitant 年金受益人
(5$ZvXx?} annuity 年金
AD('=g J annuity contract 年金合约
/( 6|{B annuity on human life 人寿年金
W
>(vYU antecedent debt 先前的债项
+' oX ante-dated cheque 倒填日期支票
E N !?: RV anticipated expenditure 预期开支
!8tS|C#2 anticipated net profit 预期纯利
insY(.N anticipated revenue 预期收入
u2(eaP8d anti-inflation measure 反通货膨胀措施
W}'WA anti-inflationary stance 反通货膨胀立场
?nKF6 f apparent deficit 表面赤字
/\Q*MLwD apparent financial solvency 表面偿债能力
=wq;@' U apparent partner 表面合伙人
r(2 R <A application for personal assessment 个人入息课税申请书
cyd~2\Kv~ application of fund 资金应用
!~ -6wN"k application to release as liquidator and to destruct the books of accounts and documents
+7}iu/B!9 申请免除清盘人职务及毁灭帐簿与文件
/ OGA$eP appointed actuary 委任精算师
9x`4 RE appointed auditor 委任核数师；委任审计师
iz"3\{aN
appointed trustee 委任的受托人
!Ngw\@f appointer 委任人
KbxR
Lx]w apportioned pro rata 按比例分摊
xU9@$am apportionment 分配；分摊
H]#Rg`~n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5c -N0@\ apportionment formula 分摊方程式
(S^ck%]]a! apportionment of estate duty 遗产税的分摊
?PPZp6A3L= appraisal 估价；评估
v@EQ^C2.& appreciable growth 可观增长
yy(A( } appreciable impact 显着影响
UmK X*T9 appreciable increase 可观增长
?H R%bn gK appreciation 增值；升值
@=uN\) 1 appreciation against other currencies 相对其他货币升值
$1*3!}_0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gH:ArfC appreciation tax 增值税
DHfB@/q# appropriation 拨款；拨用；拨付
7uI#L}y appropriation account 拨款帐目
x|~ zHFm6 Appropriation Bill 拨款法案
?q91:H appropriation-in-aid system 补助拨款办法
RHNk%9 approved assets 核准资产
#%S0PL"x U approved basket stock 认可一篮子证券
_`a&9i
& approved budget 核准预算
.gYt0raSY approved charitable donation 认可慈善捐款
'5H4z7) approved charitable institution 认可慈善机构
$R^lo $( approved currency 核准货币；认可货币
#2%([w approved estimates 核准预算
M2T| "Q"= approved estimates of expenditure 核准开支预算
[B6DC `M approved overseas insurer 核准海外保险人
nwM)K
approved overseas trust company 核准海外信托公司
h
; kfh. approved pooled investment fund 核准汇集投资基金
)%JD8;[Jq approved provident fund scheme 认可公积金计划
yFpySvj } approved provision 核准拨款
q^bO*bv approved redeemable share 核准可赎回股份
);}t &} approved regional stock 认可地区性证券
F;D1F+S approved retirement scheme 认可退休金计划
mrZ`Lm#>pS approved subordinated loan 核准附属贷款
,-rB=|w arbitrage 套戥；套汇；套利
[>w%CY<Fd arbitrageur 套戥者；套汇者
5 d ;|=K arbitrary amount 临时款项
r[ HT9 arrangement 措施；安排；协定
w+f=RHX"{ arrears 欠款
Dl ;d33 arrears of pay 欠付薪酬
&2.+I go|G arrears of revenue 逾期未收税款；逾期未收的帐项
_ 6:ww/ articles of association 组织章程；组织细则；组织章程细则
%cW;}Y[?P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J4yt N3 ascertainment of profit 确定利润
QB1M3b "Asia Clear" “亚洲结算系统”
Q_}/ Pn$1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
; Zq/eiB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}e=e",eAT Asian Development Fund [ADF] 亚洲发展基金
5()Fvae{k Asian dollar bond 亚洲美元债券
k90B!kg Asian dollar market 亚洲美元市场
y(8d?]4:_ Asian dollar rate 亚洲美元利率
& :!ij Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?q%b*Ek Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C+l?k2 asked price 沽盘；喊价；索价；卖方报价
HZ\k-!2 assessable income 应评税入息
IL2 r9x% assessable loss 应评税亏损
lfy7w| assessable profit 应评税利润
AQ@v>wr} assessable value 应评税值
NJ$e6$g) assessed profit 估定利润
_bI+QC# assessed value 经评估价值
%D^bah f assessment 评税；评定；估价；评税单
&`@M8-m#F assessment number 评税编号；估价编号
/4C`k=> assessment of additional tax 补加税评税
eF1.VLI assessment of performance 业绩评估；实绩评价
yDtOpM8<{ Assessor 评税主任
$p F k"]= asset price bubbles 资产价格泡沫
f9']
jJ+ asset-backed securities 具资产保证的证券
6q%ed
UED assets accretion 资产增值
oBw}hH,hp assets and liabilities 资产与负债
n>llSK assets betterment statement 资产递增表；资产改进表
+"L$ed(=nJ assets lending 实物放款；有抵押贷款
"=A|K~b assets of the company passing on the death 死者去世时转移的公司资产
B| Q6! assets pledged as security for liabilities 用作负债抵押的资产
rl|Q)A{ assets portfolio 资产投资组合
~t9Mh^gij assets price 资产价格
? ICDIn assets quality 资产质素
MFTC6L+T assets realization 资产变现
qeMv
Vf assets refinancing arrangement 资产再集资安排
od,tfLw4 assets securitization 资产证券化
p\+6"28{_~ assets situated outside Hong Kong 在香港以外地方的资产
pF='jj51 assets stripping 削减资产；拆卖资产
pbdF]>\ assets value 资产值
#`j][F@N assignee 承让人
]<X2AO1 assignment 转让；转让书；转让契
WF)s*$'uz; assignment of interest 权益转让
r~[B _f! assignment of letters patent and trade mark 专利证书及商标转让
K\X : G-C9 assignment of property 物业转让；物业转让书
Mdky^;qq3; assignment right 转让权
gfV DqDF assignor 转让人
<|V'pim associate 有联系的人；有关连人士；相联者；合伙人；联系人
0 pNo`Bm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#HDesen associate member 附属会员
!M il ?^ associated body corporate 相联法人团体
_m7c o : associated company 相联公司；联属公司
S.]MOB dt associated corporation 相联法团
)G4rJ~#@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;KS`,<^- 公认会计师公会〔英国〕
bs:QG1*. Association of Futures Exchange Brokers 香港期货经纪协会
2[BA( B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uRGB/ju^E association of underwriters 承保人组织
Ps 7_-cH assumption of control 接管
@Mr}6x* assurance 担保；保险；转易；转易书
5Jw"{V?Ak assurance of interest 权益的转易
fKYKW?g;)Z at 19XX price 按一九ＸＸ年价格计算
H PTHF at a discount 按赔价计算；按贴水价格计算；打折扣
" GLYyC at a premium 按溢价计算；按升水价格计算
\^m.dIPdO at call 通知付款；按通知
LT(?#)D
at constant market price 按固定市价计算
TMY{OI8 a at constant price 按固定价格计算
>D3z V.R at cost 按成本计算
Hir(6Bt at current market price 按当时市价计算；按现时市价计算
(uT^Nn9L= at current price 按当时价格计算；按现时价格计算
4ac1m,Jlt at factor cost 按要素成本计算；按生产要素成本计算
FpC~1Nau at money-of-the-day price 按付款当日价格计算
&vkp? UH at or better 按指定或较佳价位〔买卖指令〕
f MzYFM'i at par 按面值计算；平价
y&3TQ]f\ at sight 见票即付
%/md"S at the close 按收市盘
kdd7X bw- at the opening 按开市盘
kDg{ >mf attestation 见证；见证条款
X }?ESjZJ at-the-money option 平价期权
(NM6micc attorney 受权人；受托代表人
<>&89E%j' attornment 新拥有人承认书
c&A]pLn+x attributable profit 可归属利润
z0;9SZ9 attributable share value 可归属股份价值
4)E|&)-fu8 Auckland Stock Exchange 奥克兰证券交易所
d v[\.T`LY auction 拍卖
J 5- rp| auctioneer 拍卖商
3z$HKG audit 审计；核数
#Wq#beBb Audit Commission 审计署
-7,vtd[h Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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`!8 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〕
8k%H[Smn: audit review 帐目审查
Yd.02 7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.&L^J&V audited account 审计帐目；经审计的帐目
^^'[%ok audited annual account 经审计的周年帐目
9Y d-m audited balance sheet 经审计的资产负债表
UXQb ={ auditor 核数师；核数主任；审计师
}`4K)(>4nG auditor's certificate 核数师证明书；审计师证明书
SCI1bMf auditor's report 核数师报告；审计师报告
&EGY+p|2 Y Aussie bond 澳元债券
n)Hk8)^8 austerity budget 紧缩预算
RAdvIIQp: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T[m ~6 Australia All Ordinaries Index 澳洲所有普通股票指数
^xmZ|f- Australian Dollar [AUD] 澳元
2!{N[* ) Australian Options Market 澳大利亚期权市场
rEg+i@~ Australian Securities Commission 澳洲证券事务监察委员会
<gR`)YF7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8 `o{b"l+ Australian Stock Exchange 澳大利亚证券交易所
C*$|#.l Austrian Schilling [ATS] 奥地利先令
s7vPI authentication 认证；鉴证
q?1yE@th authority to purchase 委托购买证；委购书
:"y0oCu7`W authorization 认可；核准；授权；授权书
yI lV[ _ authorization by direction 指示授权
F1E . \l authorization by instruction 指令授权
*|@+rbjVC authorization by warrant 令状授权
|z T%$ authorization of unit trust 单位信托的认可
*WD;C 0?z authorized agent 指定代理人
N: A3kp authorized capital 法定资本
5nY9Ls( e authorized clerk 出市员
{$3j /b authorized dealer 认可交易商
u1wg
C# authorized financial institution 认可财务机构
kz$(V(k< authorized fund 认可基金
8>2&h authorized fund house 获授权的基金公司；认可基金公司
ws. ?cCTpt authorized institution 认可机构
"h QV9 [2\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
otoBb^Mz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
t2Ip\>;9f authorized insurer 获授权保险人；获认可承保人
}z8{ B3K authorized investment 特准投资项目
B,w:DX authorized person 获授权人
Tln9q0"W authorized representative 获授权代表
w< v1 N authorized share capital 法定股本
_F3KFQ4,S- automated quotation system 自动报价系统
`B:B7Cpvn Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
( /('nY 自动交易系统〔香港期货交易所有限公司〕
2B5A!? ~> automatic adjustment mechanism 自动调整机制
Jk%'mEGE automatic adjustment system 自动调整系统
(2 1']x Automatic Clearing House 自动票据交换所
zUNH8=U automatic exchange rates accumulation system 自动化汇率累集系统
10 /x'#( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q %+ } automatic teller machine [ATM] 自动柜员机
id3)6} autopay 自动转帐
^}>zYt available assets 可用资产
q^)=F_QvG available fiscal reserve 现存财政储备
p1Y+ available profit 可用利润
&z O3qt6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+SO2M|ru& average 平均；平均数；海损
C{8i7D average basic salary 平均基本薪金
Gg'<Q.H average consumer expenditure 平均消费开支；一般消费开支
MJy;GzJ O average cost 平均成本
Zlr{L]c
average cost of land production 增辟土地平均成本
S b'N]; average daily turnover 平均每日成交额
U LV)0SB average daily wage rate 平均每日工资率
"[#@;{@Gt average expenditure pattern 平均开支模式
Cc@= ? average growth rate 平均增长率
]d[Rf$>vu0 average net fixed assets 固定资产平均净值
^). WW average of relatives 相对价格平均数
(s5< average price 平均价格
> 6*(}L9 average propensity to consume 平均消费倾向；一般消费倾向
Y>xi|TWN average propensity to save 平均储蓄倾向；一般储蓄倾向
nXv 7OEpTx average rate 平均率
w/?n Up average revenue 平均收入；平均收益
lv=y z\ average stock 平均库存；平均存货
e 4 p*51ra average yearly rent 平均年租
q-A`/9 avoidance of double taxation 避免双重课税
fEx+gQW_ avoidance of tax 避税
