A:
K$
|!IXs A share Ａ股；甲类股份
9kas]zQ%=P abatement of tax 减税；减扣免税额
3^ F1 hCB ABN AMRO Bank N.V. 荷兰银行
H4e2#]*i7 above-the-line expenditure 线上项目支出；经常预算支出
0MOn>76$N above-the-line receipt 线上项目收入；经常预算收入
wq#'o9s, ABSA Asia Limited 南非联合亚洲有限公司
=ZAR J4 0L absolute change 绝对数值变更
3>^S 6h}o absolute expenditure 实际开支
l{3ZN"`I absolute guideline figure 绝对准则数字
PW-sF absolute interest 绝对权益
;;zd/n2b absolute order of discharge 绝对破产解除令
i,$n 4 absolute profit margin 绝对利润幅度
`Jl_'P} absolute value 实值；绝对值
}ev+WIERQV absolutely vested interest 绝对既得权益
HK.Si]: absorbed cost 已吸收成本；已分摊成本
`?vI_>md'! absorption 吸收；分摊；合并
m P ^*nB@, absorption rate 吸收率；摊配率；分摊率
`)1qq @ ACB Finance Limited 亚洲商业财务有限公司
Dzw>[
acceptable form of reciprocity 合理的互惠条件
?D=%k8)Y acceptable rate 适当利率；适当汇率
d%ncI0f` acceptance agreement 承兑协议
au7@- _ acceptance for honour 参加承兑
bY=Yb acceptor 承兑人；接受人；受票人
z-h 7v5i" acceptor for honour 参加承兑人
yc@ :*Z accident insurance 意外保险
bKPjxN?!9 Accident Insurance Association of Hong Kong 香港意外保险公会
#r80FVwiD accident insurance scheme 意外保险计划
G4,BcCPQ accident year basis 意外年度基准
`AELe_ accommodation 通融；贷款
?Q}3 X-xy accommodation bill 通融票据；空头票据
<``krPi accommodation party 汇票代发人
H ~ =;yy account balance 帐户余额；帐户结余
4' <y account book 帐簿
C 3 (PI,, account collected in advance 预收款项
BlfW~l'mx account current book 往来帐簿
c *P t ;m account of after-acquired property 事后取得的财产报告
5ZHO+@HiFH account of defaulter 拖欠帐目
wRE2rsXoU account payable 应付帐款
;UWp0d %
account payee only [A/C payee only] 只可转帐；存入收款人帐户
x/#.%Ga#T account receivable 应收帐款
!Ka~X!+ \ account receivable report 应收帐款报表
#0/^v* account statement 结单；帐单；会计财务报表
\'Ca%j account title 帐户名称；会计科目
R&1 xZFj accountant's report 会计师报告
2rX}A3%9^^ Accountant's Report Rules 会计师报告规则
/d1V&Lj accounting and auditing procedure 会计与审计程序；会计与核数程序
_." X# }W Accounting Arrangements 《会计安排》
V4x6,*)e accounting basis 会计基础
|>=\
VX17 accounting by Official Receiver 破产管理署署长呈交的帐目
_zFJ]7Ym.) Accounting Circular 《会计通告》
OMN|ea.O accounting class 会计类别
~bX ) %jC accounting date 记帐日期；会计结算日期
;?!pcv Ui accounting for money 款项核算
vjXCArS Accounting Officer 会计主任
v 1Jg8L= accounting period 会计报告期；会计期
SCD;(I~4 accounting policy 会计政策；会计方针
%J|xPp) accounting practice 会计惯例
6T A2 accounting principle 会计准则
;F>I+ l_X accounting record 会计记录
%{";RfSVX% accounting report 会计报告
<e' l"3+9( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|#(g 8ua7 Accounting Society of China 中国会计学会
<x1H:8 A accounting statement 会计报表
)]m_ L$9 accounting system 会计制度；会计系统
15`,kJSK accounting transaction 会计事项；帐务交易
}zV#?;} accounting treatment 会计处理
Ty"=3AvRLV accounting year 会计年度
1
,4V8gp accretion 增值；添加
m ?D k(DJ accrual 应计项目；应累算数目
X w9" wAj accrual basis 应计制；权责发生制
97SG;,6 accrual basis accounting 应计制会计；权责发生制会计
!fG `xZ~ accrue 应累算；应计
V@1K accrued benefit 应累算利益
>oc& hT accrued charges 应计费用
v`u>; S_ accrued cumulative preference share dividend 应累算的累积优先股股息
7)v`l1 accrued expenses 应累算费用
q
e;O Ox accrued interest payable 应付利息；应计未付利息
%c,CfhEV%& accrued interest receivable 应收利息；应计未收利息
[$(/H; accrued right 累算权益
z`rW2UO#a` accruing profit 应累算的利润
.(8eWc YK accumulated fiscal reserve 累积财政储备
W/I D8+:i accumulated profit 累积利润；滚存溢利
+\`t@Ht# accumulated reserve 累积储备
h}(GOY S) accumulation of surplus income 累积收益盈余
t%>x}b"2T acquired assets 既得资产
U})Z4>[bvt acquisition 收购；购置；取得
[=I==?2`X acquisition cost 购置成本
p9$=."5 acquisition expenses 购置费用
]%/a'[ acquisition of 100% interest 收购全部股权
]$96#}7N acquisition of control 取得控制权
nXF|AeAco acquisition of fixed assets 购置固定资产
z6J fu:_N! acquisition of shell “买壳”
H!ISQ8{V acquisition price 收购价
(L6*#!Dt act of God 天灾
X~V r} acting partner 执事合伙人
$8 ,/ [V
A active market 买卖活跃的市场；交投畅旺的市场；旺市
-)ag9{ * active partner 积极参与的合伙人
H>2f M^ active trading 交投活跃
7Ke #sW.HN actual circulation 实际流通
Ty>g:#bogI actual cost 实际成本
V{G9 E actual expenditure 实际开支；实际支出
lEv<n6:_ actual income 实际入息；实际收入；实际收益
wC[Bh^] actual market 现货市场
hFWK^]~ a actual price 现货价；实际价格
Lg4I6 G actual profit 实际利润
BHBMMjY 5 actual quotation 实盘；实际价位；实际报价
*]_GFixi actual year basis 按实际年度计算
4FgY !k actuals 实货
` m Tc actuarial investigation 精算调查
r=ds'n" actuarial principle 精算原则
w~( x*R} actuarial report 精算师报告
VpMPTEZ*L Actuarial Society of Hong Kong 香港精算学会
tqo!WuZAj actuarial valuation 精算师估值
Z'sO9Sg8> actuary 精算师
?*8HZ1m# ad referendum agreement 暂定协议；有待覆核的协定
5 Pl~ du ad valorem duty 从价税；按值征税
O6pL )6d ad valorem duty system 从价税制
nob^
I 5? ad valorem fee 从价费
[ ,fd Nxc8 ad valorem tariff 从价关税
c;e2=
A additional allowance 额外免税额
Bswd20(w additional amount for unexpired risk 未过期风险的额外款额
J]| lCwF additional assessable profit 补加应评税利润
\dag~b< additional assessment 补加评税
<\cH9D`dE additional commitment 额外承担
Z"fnjH additional commitment vote 额外承担拨款
2x*C1
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MO$ dim> additional dependent parent allowance 供养父母额外免税额
r?= 7#/] additional provision 额外拨款
ly] n2RK additional stamp duty 附加印花税
~|~j0 1# additional tax 补加税罚款；补加税款
8oj-5|ct Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<KDl2>O adjudged bankrupt 被裁定破产
Rl""
aZ adjudicated bankrupt 裁定破产人
yxa~R z/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
3y Azt*dZ adjudication of bankruptcy 裁定破产；宣告破产
vYNh0)$%F adjudication of insolvency 裁定无力偿还债务
}3Y3f).ZW adjusted actual 经调整的实数；调整后的实数
?=uw0~O[ adjusted current assets 经调整的流动资产；调整后的流动资产
b]h]h1~hHH adjusted figure 经调整的数字；调整后的数额
o[!g,Gmoh adjusted liabilities 经调整的负债；调整后的负债
4;ig5'U, adjusted loss 经调整的亏损；调整后的亏损
"HQH]?!k 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
:bA@
u> adjusted profit 经调整的利润；调整后的利润
q(yw,]h]{ adjusted surplus 经调整的盈余额；调整后的盈余额
X;ZR" YgT adjusted value 经调整的价值；调整后的价值
"kjjq~l adjustment 调整；修订；理算〔保险〕
\k|ZbCWg adjustment centre 调剂中心
,{{uRs/ adjustment lag 调整过程的时间差距；调整时差
F W # S.< adjustment mechanism 调整机制
:oH" adjustment of loss 亏损调整
GBZx@B[TY adjustment process 调整过程；调整程序
=R^V[zTn_ adjustment range 调整幅度
$bU|'}QR administered exchange rate 受管制汇率
t'EH_ U Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&:` 7 administration expenses 行政费用
^E7>! Lbvx administration fee 手续费；行政费
? )cNe:KY administration in bankruptcy 破产管理
$[Fh|% \ administration order 遗产管理令
ntSPHK|' administrator 管理人；遗产管理人
F=hfbCF5x administrator of the estate 遗产管理人
uj-q@IKe admission of debt 债项承认书
-hP@L ++D admission of proof 接纳债权证明
khb
Gyg% advance 放贷款项；垫付款项；预支款项；预付款项
{O,Cc$_ advance account 暂支帐目；预付款帐户
] AGJPuX advance compensation 预付补偿金
N+?kFob advance from shareholder 股东垫款
N3nk\ )V\E advance pending reimbursement 预支以待日后付还
qu[x=LZ_ advanced economy 先进经济体系
8<t?o'9I advancement 预付；预付财产
<&o
`T4 advances warrant 垫款令
.O'gD.|^N advancing 贷出
<)]B$~(a adverse balance 逆差
m//(1hWv7 adverse exchange 逆汇
VB 8t"5 advertisement addressed to shareholders 在报章刊登的致股东通告
+6!.)Ea= advice for collection 托收通知书
e3wFi,/@ advice of drawing 提款通知书；汇票通知书
5CkM0G` advice of payment 付款通知
P$)9osr Advisory Committee [Securities and Futures Commission]
x
c-=;|s 谘询委员会〔证券及期货事务监察委员会〕
56o?=| Advisory Committee on Diversification 经济多元化谘询委员会
dxkXt k affidavit 誓章；遗产申报誓章
@Ey(0BxNu affidavit of no receipt 述明无收款的誓章
MW CP/~>a2 affiliate 联号；联营公司；附属公司
X./4at` affiliated company 附属公司；联号；联营公司
>:s.` jV< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
VYhZ0;' ' affordability 负担能力
{nbD5 ? African Development Bank [AfDB] 非洲开发银行
E YUr.#: after-acquired property 事后取得的财产
#TUsi ,jG after-hours dealing 市后交易
1GW =QbO 6 after-tax profit 税后盈利；税后利润；税后溢利
}@Oy kN agency agreement 代理协议
H+; _fd agency expenses 代理机构的开支
sf?D 4UdIH agency fee 代理费
;1cX|N= Agency Law 《代理法》
`ge{KB;*n# agent 代理人；承销人
1C=}4^Pu agent of company 公司代理人
L `+\M+ agent's fee 代理人费；经纪费
_SC>EP 8:Z aggregate 总计；总数；总体数字
R$*{@U aggregate amount 总款额；总额
WZCX&ui aggregate assets and liabilities 总体资产与负债
{ >Y< ! aggregate at constant price 按固定价格计算的总体数字
c*_I1}l aggregate demand 总需求
_-Aw`<_*- aggregate gross position 总持仓量
fZXJPy;n aggregate limit 总限额
5-w6(uu aggregate of salaries tax 合计薪俸税
5Lt&P
5BY aggregate performance 总体表现；总体业绩
9r7QE&. aggregate supply 总体供应
D|Z, eench aggregate surplus 总盈余
A"C%.InZ aggregate total 整体总额
:f^O! ^N aggregate value 总值；合计价值
'&3Sl?E aggregated basis 合计基准
B\}E v & aggregated net chargeable income 合计应课税入息实额
Xt8;Pl aggregation 合并计算；合计；总和
1(!!EcU_ aggregation of incomes of husband and wife 夫妇入息合并计算
Uz H)fB aggregation of property 财产的总和
q[q#cY:0 agio 差价；贴水
K I$?0O 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》
|zvxKIW;wd Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i[^?24~ c 《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》
Vk$zA<sw" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
N: cl wmo 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
[ WZ<d^L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G_[|N> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*Yvfp{B agreement for a settlement 授产协议
X?Omk, ' agreement for assignment 转让协议
FWdSpaas Q agreement for sale 售卖协议；买卖协议
ZH`6>: agreement for sale and purchase 买卖协议
TRAs5I% agreement for the payment of interest 支付利息协议
Os8]iNvW\ agreement for the repayment of money 还款协议
8R:H{)o~s} agreement of reinsurance 再保险协议
r#]gAG4t\
Agricultural Bank of China 中国农业银行
uHQJ& air passenger departure tax 飞机乘客离境税
42Vy#t/HC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gA!-F}x$ airport tax 机场税
?Yg K]IxD alcohol duty 酒精税
4\2p8__ alienation 让与；让渡；转让
\Ul*Nsw alimony 生活费；赡养费
akBR"y:~:H All Ordinaries Index [AOI] 所有普通股指数
r Ed r8qw all risks 全险；综合险
Cz?N[dh h All Sales Record for Stock Market 《股票市场成交报告》
60teD>Eh, Allied Capital Resources Limited 新联财务有限公司
N(}7M~m> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C3bZ3vcW$ allocation letter 拨款信件
KL.{)b i allocation of fund 分配款项；预留款项
0tn5>Dsk allocation of profit 利润分配；溢利分配
n4k. tq allocation warrant 拨款令
8o4<F%ot allotment 分配；配股
F!`.y7hY@ allotment notice 股份配售通知；配股通知
F^T7u?^) allotment of shares 股份分配
%nOBs ln allowable 可获宽免；免税的
HC4ad0Gs+{ allowable business loss 可扣除的营业亏损
KzeA+PI allowable expenses 可扣税的支出
(LRv c!`" allowance 免税额；津贴；备抵；准备金
jfqWcX.X= allowance for debts 债项的免税额
XT~JP allowance for depreciation by wear and tear 耗损折旧免税额
MJV&%E6{:{ allowance for funeral expenses 殡殓费的免税额
7x-k-F3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N iNZh; allowance for repairs and outgoings 修葺及支出方面的免税额
'_r|L1 allowance to debtor 给债务人的津贴
^lRXc .c z alteration of capital 资本更改
x}N+vK alternate trustee 候补受托人
%r 6 ~5_A amalgamation 合并
]v 94U b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ID'@}69.S ambit of charges 征税范围；收费范围
( rZq0* amended valuation 经修订的估值
w6R=r
n American Commodities Exchange 美国商品交易所
DWk'6;e4j American Express Bank Limited 美国运通银行
$. /JA) ` American Stock Exchange 美国证券交易所
)J~Q x-jG amortization 摊销
I^M3>}p amount due from banks 存放银行同业的款项
vCbqZdy? amount due from banks abroad 存放海外银行同业的款项
4p>@UB&U amount due from holding companies 控股公司欠款
"@GopD amount due from local banks 存放本港银行同业的款项
^o:0 Y}v= amount due to banks 银行同业的存款
z
O$SL8U amount due to banks abroad 海外银行同业的存款
cdzzS?$) amount due to holding companies 控股公司存款
bU2)pD!N amount due to local banks 本港银行同业的存款
Sqc*u&W amount due to outport banks 外埠银行同业的存款
Kj}hb)HU amount for note issue 发行纸币的款额
(sJ{27b_ amount of bond 担保契据的款额
m++VW0Y> amount of consideration 代价款额
}Ss#0Gee amount of contribution 供款数额
>\} 2("bv amount of indebtedness 负债款额
lJKhP amount of principal of the loan 贷款本金额
[ "J amount of rates chargeable 应征差饷数额
l+R-lsj amount of share capital 股本额
E;V W6[M amount of sums assured 承保款额
]4 uIb+(S amount of variation 变动幅度
JZu7Fb]L9 amount of vote 拨款数额
\ )y5~te* amount payable 应付款额
09|d< amount receivable 应收款额
w|?N q?KA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NqhRJa63 analysis 分析
R\0]\JEc ancillary risk 附属风险
Xd|@w{.m* annual account 周年帐目；周年帐目报表；年度决算；年结
aKH\8O4L5 annual accounting date 年结日期
@WBy:gV" annual allowance 每年免税额；年积金；年度津贴；年津
UTi n0k annual balance 年度余额
[_-CO }> annual disposable income 每年可动用收入
v j?9X5 A_ annual estimates 周年预算
y7d)[d*Mz annual fee 年费
4y
582u6^ annual general meeting 周年大会
a4g=cs<9} annual growth rate 年增率；每年增长率
vWe)c J annual long-term supplement 长期个案每年补助金
,D
;`t annual pensionable emolument 可供计算退休金的年薪
,589/xTA@ annual report 年报
z56W5g2 Annual Report on the Consumer Price Index 《消费物价指数年报》
*tz"T-6O annual return 周年报表；周年申报表；每年报税表格
8"8 sI Annual Return Rules 《周年报表规则》
n8zUL1:R annual review of consumer prices 每年消费物价回顾
S 5m1~fz annual roll-forward basis 逐年延展方式
u"pn'H annual salary 年薪
6<]&T lS] annual statement 年度报表；年度决算表
<MvFAuAT 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
f_D1zU^ annuitant 年金受益人
qYsu3y)*N annuity 年金
Y/gVyQ( annuity contract 年金合约
]jY->NsA] annuity on human life 人寿年金
_i}6z xqw antecedent debt 先前的债项
]#S1 AvT ante-dated cheque 倒填日期支票
6],5X^*Y anticipated expenditure 预期开支
NYR^y \u anticipated net profit 预期纯利
DNki
xE* anticipated revenue 预期收入
[u)^QgP anti-inflation measure 反通货膨胀措施
' 'Ui Q anti-inflationary stance 反通货膨胀立场
1__p 1 apparent deficit 表面赤字
js8 uvZ i apparent financial solvency 表面偿债能力
68 - I2@& apparent partner 表面合伙人
hbE;zY%hP application for personal assessment 个人入息课税申请书
<0R?#^XBZB application of fund 资金应用
u ^ngD 64 application to release as liquidator and to destruct the books of accounts and documents
]7dm`XV
申请免除清盘人职务及毁灭帐簿与文件
{r'#(\ appointed actuary 委任精算师
/Pg66H#RUf appointed auditor 委任核数师；委任审计师
Sw'DS appointed trustee 委任的受托人
$`l- cSH; appointer 委任人
PJA 1/" apportioned pro rata 按比例分摊
c/T]=S[ apportionment 分配；分摊
Z33w A?9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?F?! QrL apportionment formula 分摊方程式
ua4QtDSs apportionment of estate duty 遗产税的分摊
"28x-F+J appraisal 估价；评估
2&$ A x appreciable growth 可观增长
qMI %=@= appreciable impact 显着影响
J# :%| F% appreciable increase 可观增长
x :sTE u@ appreciation 增值；升值
5'l+'ox@J appreciation against other currencies 相对其他货币升值
Rq4\~F? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$ZQP f appreciation tax 增值税
)2bPu[U appropriation 拨款；拨用；拨付
'7xmj: .== appropriation account 拨款帐目
s`H}NjW x Appropriation Bill 拨款法案
A`X$jpAn& appropriation-in-aid system 补助拨款办法
h"wXmAf4% approved assets 核准资产
P_&2HA,I approved basket stock 认可一篮子证券
bE]2:~ approved budget 核准预算
M5 Pvc approved charitable donation 认可慈善捐款
uER c\TZ approved charitable institution 认可慈善机构
]dk~C?H approved currency 核准货币；认可货币
lW^RwNcd approved estimates 核准预算
_5.7HEw>/ approved estimates of expenditure 核准开支预算
1S.nqOfx approved overseas insurer 核准海外保险人
8@b@y|#]X approved overseas trust company 核准海外信托公司
(q:L_zFj>" approved pooled investment fund 核准汇集投资基金
mI"|^!L approved provident fund scheme 认可公积金计划
@BW~A@8 approved provision 核准拨款
42#
rhgW approved redeemable share 核准可赎回股份
@xO < ~ approved regional stock 认可地区性证券
uiDR} approved retirement scheme 认可退休金计划
47
m:z5; approved subordinated loan 核准附属贷款
g%9I+(?t arbitrage 套戥；套汇；套利
\n:' >:0X! arbitrageur 套戥者；套汇者
c1MALgK~}\ arbitrary amount 临时款项
RE *UIh*O arrangement 措施；安排；协定
9O@ eJ $ arrears 欠款
pmQ9i A@= arrears of pay 欠付薪酬
(zgXhx_!D arrears of revenue 逾期未收税款；逾期未收的帐项
9.1%T06$ articles of association 组织章程；组织细则；组织章程细则
=GnDiI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q1NAKcA<U ascertainment of profit 确定利润
RUO,tB|(_; "Asia Clear" “亚洲结算系统”
6I_W4`<VeZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dk{yx( Ty Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
- >K*r\T Asian Development Fund [ADF] 亚洲发展基金
~p oy`h' Asian dollar bond 亚洲美元债券
BhdJ/C^ Asian dollar market 亚洲美元市场
FeSe^ ^d W Asian dollar rate 亚洲美元利率
M@s2T|bQw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g<}K^) x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
uWi+F)GS^K asked price 沽盘；喊价；索价；卖方报价
:[\}Hn= assessable income 应评税入息
W~dS8B=< assessable loss 应评税亏损
Q> @0'y=s assessable profit 应评税利润
Et`z7Q*e assessable value 应评税值
}@a_x,O/x} assessed profit 估定利润
#.Ft PR assessed value 经评估价值
f4`=yj* assessment 评税；评定；估价；评税单
uN6TV*]: assessment number 评税编号；估价编号
Wl::tgU assessment of additional tax 补加税评税
P) GBuW assessment of performance 业绩评估；实绩评价
\t^q@}~0Wz Assessor 评税主任
k\x>kJ}0 asset price bubbles 资产价格泡沫
kQ{pFFO asset-backed securities 具资产保证的证券
,}`II|.oB assets accretion 资产增值
r+ v*(Tu assets and liabilities 资产与负债
.xCO _7Rd assets betterment statement 资产递增表；资产改进表
3VA Lrb; assets lending 实物放款；有抵押贷款
m:Z=: -x assets of the company passing on the death 死者去世时转移的公司资产
yWt87+%T assets pledged as security for liabilities 用作负债抵押的资产
V\)@Yk2 assets portfolio 资产投资组合
SaQ_% -&#p assets price 资产价格
vPSH assets quality 资产质素
0'z$"(6D assets realization 资产变现
,$ W7Q assets refinancing arrangement 资产再集资安排
)Hl; 9 assets securitization 资产证券化
SvDVxK assets situated outside Hong Kong 在香港以外地方的资产
GG %j+Ed assets stripping 削减资产；拆卖资产
*4]I#N assets value 资产值
EV2whs2g assignee 承让人
*9?-JBT&F assignment 转让；转让书；转让契
~~:i+-[ assignment of interest 权益转让
G~u94rw|: assignment of letters patent and trade mark 专利证书及商标转让
4J-)+C/edx assignment of property 物业转让；物业转让书
K ^s!0[6 assignment right 转让权
s{`r$:! assignor 转让人
i<)c4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
N`8?bU7a}" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
q=UKL`;C}U associate member 附属会员
V0ulIKck associated body corporate 相联法人团体
]rC6fNhQ associated company 相联公司；联属公司
BNu zlR associated corporation 相联法团
$&k zix Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vL\wA_z"<H 公认会计师公会〔英国〕
}c%QF Association of Futures Exchange Brokers 香港期货经纪协会
q.uIZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q;t
T*B W association of underwriters 承保人组织
?<xGO@b
. assumption of control 接管
L;E9"7Jo assurance 担保；保险；转易；转易书
[
ecYpE< assurance of interest 权益的转易
Bb8lklQ at 19XX price 按一九ＸＸ年价格计算
p>|;fS\`@} at a discount 按赔价计算；按贴水价格计算；打折扣
.5KRi6 at a premium 按溢价计算；按升水价格计算
&Q(Q/ ]U~ at call 通知付款；按通知
9't d}S at constant market price 按固定市价计算
VU}UK$JN at constant price 按固定价格计算
+Rxf~m(pV at cost 按成本计算
x_bS-B)%Y: at current market price 按当时市价计算；按现时市价计算
~*THL0]~ at current price 按当时价格计算；按现时价格计算
,? <jue/bd at factor cost 按要素成本计算；按生产要素成本计算
OUnt?[ U\ at money-of-the-day price 按付款当日价格计算
o&fAnpia= at or better 按指定或较佳价位〔买卖指令〕
76mQ$z e at par 按面值计算；平价
{C|#<}1 at sight 见票即付
ZMy7z| at the close 按收市盘
z Sj.Y{J at the opening 按开市盘
iV( B0z attestation 见证；见证条款
Qh%7RGh_ at-the-money option 平价期权
@H1 pPr attorney 受权人；受托代表人
#CHsH{d attornment 新拥有人承认书
qW $IpuK attributable profit 可归属利润
tiI>iP`! attributable share value 可归属股份价值
t 0nGZ%` Auckland Stock Exchange 奥克兰证券交易所
CPF d 3 3 auction 拍卖
3Ki` W!C auctioneer 拍卖商
i1\xZ<|0 audit 审计；核数
OZQ hT)nS] Audit Commission 审计署
9@:H9" w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=36vsps= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
|
z$ba:u5 audit review 帐目审查
9%> H}7= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&}YB!6k h^ audited account 审计帐目；经审计的帐目
o5i?|H J audited annual account 经审计的周年帐目
r-H~MisL audited balance sheet 经审计的资产负债表
E6y/,s^~S_ auditor 核数师；核数主任；审计师
gB71~A{J auditor's certificate 核数师证明书；审计师证明书
Xe:B* auditor's report 核数师报告；审计师报告
nBWrkVX Aussie bond 澳元债券
?U iwr{Q austerity budget 紧缩预算
DU({Ncg e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
? R;5ErZ Australia All Ordinaries Index 澳洲所有普通股票指数
#Z98D9Pv`o Australian Dollar [AUD] 澳元
DUM,dFIlvF Australian Options Market 澳大利亚期权市场
>.\G/'\? Australian Securities Commission 澳洲证券事务监察委员会
>p}d:t/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
KFCuv15w,3 Australian Stock Exchange 澳大利亚证券交易所
xJJlV P Austrian Schilling [ATS] 奥地利先令
n|yl 3v authentication 认证；鉴证
)p(5$AR7 authority to purchase 委托购买证；委购书
8 y/YX authorization 认可；核准；授权；授权书
&5O authorization by direction 指示授权
=_D82`p authorization by instruction 指令授权
8Rc4+g authorization by warrant 令状授权
3@XCP- ` authorization of unit trust 单位信托的认可
2:&8FdU authorized agent 指定代理人
i8Y l1nF authorized capital 法定资本
7==Uz?}C authorized clerk 出市员
$_@~t$ authorized dealer 认可交易商
Xi4!7IOm o authorized financial institution 认可财务机构
f?2Y np=@ authorized fund 认可基金
!b7]n-1zs authorized fund house 获授权的基金公司；认可基金公司
(GMKIw2 authorized institution 认可机构
~ AS2$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n<"?+bz"< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%0Ulh6g;Dt authorized insurer 获授权保险人；获认可承保人
/>FrMz8;( authorized investment 特准投资项目
zVGjXuNa authorized person 获授权人
{{tH$j? Q authorized representative 获授权代表
o-lb/=K+ authorized share capital 法定股本
Zo-E0[9 automated quotation system 自动报价系统
i>7f9D7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
* jT r 自动交易系统〔香港期货交易所有限公司〕
q 4xB`G automatic adjustment mechanism 自动调整机制
>XSe[K automatic adjustment system 自动调整系统
- EF(J Automatic Clearing House 自动票据交换所
N#bWMZ" automatic exchange rates accumulation system 自动化汇率累集系统
!jU<(eY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6IctW5b automatic teller machine [ATM] 自动柜员机
&Sa<&2W4S autopay 自动转帐
_B 8e 1an available assets 可用资产
Q2Yv8q_}Uq available fiscal reserve 现存财政储备
lqF{Y<l available profit 可用利润
{,]BqFXv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i74^J +xk average 平均；平均数；海损
h$f/NS ct2 average basic salary 平均基本薪金
f `:e#x average consumer expenditure 平均消费开支；一般消费开支
+LV'E#h!Q average cost 平均成本
-E2[PW4$ average cost of land production 增辟土地平均成本
]vXIj0: average daily turnover 平均每日成交额
b v\V>s average daily wage rate 平均每日工资率
Wey- nsk average expenditure pattern 平均开支模式
i\3BA"ZX average growth rate 平均增长率
p0qQ( average net fixed assets 固定资产平均净值
@E,{p "{ average of relatives 相对价格平均数
} <2F]UuR average price 平均价格
!V+5$TsS average propensity to consume 平均消费倾向；一般消费倾向
F} H!vh[ average propensity to save 平均储蓄倾向；一般储蓄倾向
p $?c>lim average rate 平均率
IywovN Tr average revenue 平均收入；平均收益
cQ6[o"j. average stock 平均库存；平均存货
"*RCV6{ average yearly rent 平均年租
l
YH={jJ avoidance of double taxation 避免双重课税
]1)@.b;QR avoidance of tax 避税
