A:
=}6yMR!4R< A share Ａ股；甲类股份
DdY89R 6 abatement of tax 减税；减扣免税额
/~ ?'z r ABN AMRO Bank N.V. 荷兰银行
C 'YL9r-G above-the-line expenditure 线上项目支出；经常预算支出
0:Ow$ above-the-line receipt 线上项目收入；经常预算收入
{ G:dhi ABSA Asia Limited 南非联合亚洲有限公司
lLq: (zMH absolute change 绝对数值变更
aXAV`%b absolute expenditure 实际开支
SLyeonM-C absolute guideline figure 绝对准则数字
kf3 u',}R absolute interest 绝对权益
k?%? EsR absolute order of discharge 绝对破产解除令
Bg"KNg absolute profit margin 绝对利润幅度
bG`aF*10)! absolute value 实值；绝对值
i /j
DwA absolutely vested interest 绝对既得权益
i$GL]0 absorbed cost 已吸收成本；已分摊成本
8ug\GlZc absorption 吸收；分摊；合并
r~&[Gaw absorption rate 吸收率；摊配率；分摊率
%s }c #n)N ACB Finance Limited 亚洲商业财务有限公司
%|&Wc pQR acceptable form of reciprocity 合理的互惠条件
]m _<lRye acceptable rate 适当利率；适当汇率
,P&.qg i=( acceptance agreement 承兑协议
8<gYB$* S acceptance for honour 参加承兑
IUt/V^ acceptor 承兑人；接受人；受票人
W$g<nhLK acceptor for honour 参加承兑人
]!JUiFj"uD accident insurance 意外保险
~(( '1+ Accident Insurance Association of Hong Kong 香港意外保险公会
){u/v[O9" accident insurance scheme 意外保险计划
_O76Aw-@l accident year basis 意外年度基准
Sm@T/+uG: accommodation 通融；贷款
R!mFMw" accommodation bill 通融票据；空头票据
>}& :y{z~ accommodation party 汇票代发人
jF5Y-CX account balance 帐户余额；帐户结余
^ EK]z8;| account book 帐簿
A2fc_A/a account collected in advance 预收款项
MGt [zLF9 account current book 往来帐簿
sp=;i8Y 3 account of after-acquired property 事后取得的财产报告
D %CKkQ<u2 account of defaulter 拖欠帐目
8|5ttdZ account payable 应付帐款
z }>q/!q account payee only [A/C payee only] 只可转帐；存入收款人帐户
]kXiT Yg account receivable 应收帐款
k,p:!S(bl account receivable report 应收帐款报表
&!|' EW account statement 结单；帐单；会计财务报表
?<YQ
%qaW7 account title 帐户名称；会计科目
z}'-gv\, accountant's report 会计师报告
F/91Es Accountant's Report Rules 会计师报告规则
%XX(x'^4 accounting and auditing procedure 会计与审计程序；会计与核数程序
~N<zv( {lG Accounting Arrangements 《会计安排》
eXN\w]GE accounting basis 会计基础
;'E1yzX^ accounting by Official Receiver 破产管理署署长呈交的帐目
I
,j,H z0 Accounting Circular 《会计通告》
_Hhf.DmUAH accounting class 会计类别
sqtMhUQ?>w accounting date 记帐日期；会计结算日期
N-
!>\n accounting for money 款项核算
v}v wk8 Accounting Officer 会计主任
n};:*N!
v accounting period 会计报告期；会计期
}XJA#@ accounting policy 会计政策；会计方针
/$w,8pV = accounting practice 会计惯例
`x{*P.]N!< accounting principle 会计准则
P! c.!8C$ accounting record 会计记录
] LcCom:] accounting report 会计报告
4=BIYC"Lu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%rU8^'Gu Accounting Society of China 中国会计学会
(gdi 2 accounting statement 会计报表
zEHX:-f8 accounting system 会计制度；会计系统
<'{*6f@n accounting transaction 会计事项；帐务交易
aYJTSgW accounting treatment 会计处理
t)! (s,;T accounting year 会计年度
| z 1 accretion 增值；添加
Aoi) 11> accrual 应计项目；应累算数目
zv~dW4' accrual basis 应计制；权责发生制
Yo 0wufbfV accrual basis accounting 应计制会计；权责发生制会计
{`-f<>N3 accrue 应累算；应计
XLu Y accrued benefit 应累算利益
E79'<;K,zs accrued charges 应计费用
}Kt`du= accrued cumulative preference share dividend 应累算的累积优先股股息
2=\} 0 accrued expenses 应累算费用
Nk#[~$Q-1 accrued interest payable 应付利息；应计未付利息
(hB+DPi accrued interest receivable 应收利息；应计未收利息
G+?Z=A:T8 accrued right 累算权益
<D_UF1 Pk accruing profit 应累算的利润
]~Y Y#I": accumulated fiscal reserve 累积财政储备
, QB]y|: accumulated profit 累积利润；滚存溢利
apz) 4%A accumulated reserve 累积储备
U=kP xe accumulation of surplus income 累积收益盈余
e7n[NVrX acquired assets 既得资产
? Zhn b0/ acquisition 收购；购置；取得
Gr),o6}p acquisition cost 购置成本
dH5 Go9`~R acquisition expenses 购置费用
#N?VbDK9_ acquisition of 100% interest 收购全部股权
;hz;|\ko5 acquisition of control 取得控制权
^k* h acquisition of fixed assets 购置固定资产
kYW>o}J| acquisition of shell “买壳”
4p}?QR>tZ acquisition price 收购价
0*=[1tdWY act of God 天灾
yi29+T7j4S acting partner 执事合伙人
yH9(ru active market 买卖活跃的市场；交投畅旺的市场；旺市
]!um}8!} active partner 积极参与的合伙人
Em<B 9S active trading 交投活跃
qKSS 2f $ actual circulation 实际流通
O`M 6 =\ actual cost 实际成本
%0y_WIjz actual expenditure 实际开支；实际支出
D1ep7ykY actual income 实际入息；实际收入；实际收益
y -.<iq actual market 现货市场
5YZh e4R actual price 现货价；实际价格
_A>?@3La9 actual profit 实际利润
MW l2;qi actual quotation 实盘；实际价位；实际报价
) z" .lw actual year basis 按实际年度计算
%X5p\VS\7 actuals 实货
;4MC/Q / actuarial investigation 精算调查
^MXW, xqb actuarial principle 精算原则
3 i*H wEh actuarial report 精算师报告
c :d.mkF\ Actuarial Society of Hong Kong 香港精算学会
P]~apMi: actuarial valuation 精算师估值
`X8wnD actuary 精算师
/WxCsQn ad referendum agreement 暂定协议；有待覆核的协定
M ^89]wo C ad valorem duty 从价税；按值征税
M:5K4$>Kx ad valorem duty system 从价税制
?@>PKUv{ ad valorem fee 从价费
b] 5i ` ad valorem tariff 从价关税
VUneCt% additional allowance 额外免税额
'vP"& l rn additional amount for unexpired risk 未过期风险的额外款额
_9pcHh Jux additional assessable profit 补加应评税利润
z] 49dCN additional assessment 补加评税
I(5 sKU3< additional commitment 额外承担
B7 #O>a additional commitment vote 额外承担拨款
+jPJv[W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q* ^m8 additional dependent parent allowance 供养父母额外免税额
T 4JG5 additional provision 额外拨款
G`oY(2U additional stamp duty 附加印花税
-$A
>b8 additional tax 补加税罚款；补加税款
4#Bzq3,| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(i1q ". adjudged bankrupt 被裁定破产
,6EFJ Vu
\ adjudicated bankrupt 裁定破产人
@'> Ul!.] adjudication fee 裁定费；评定印花税额手续费；评估契据费
] >4CBm$ adjudication of bankruptcy 裁定破产；宣告破产
Fd1 t/B, adjudication of insolvency 裁定无力偿还债务
Y 9SaYSX adjusted actual 经调整的实数；调整后的实数
!q8"Q t adjusted current assets 经调整的流动资产；调整后的流动资产
M(|6YF7u adjusted figure 经调整的数字；调整后的数额
y0R9[ ;b07 adjusted liabilities 经调整的负债；调整后的负债
* YR>u @ adjusted loss 经调整的亏损；调整后的亏损
:'$V7LZ5 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
M669G;w(K adjusted profit 经调整的利润；调整后的利润
` 'vNHY adjusted surplus 经调整的盈余额；调整后的盈余额
*-vH64e adjusted value 经调整的价值；调整后的价值
Fy# 7 <Hp adjustment 调整；修订；理算〔保险〕
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S9=d? adjustment centre 调剂中心
<9/?+) adjustment lag 调整过程的时间差距；调整时差
4 }r.g0L adjustment mechanism 调整机制
@UK%l
:L adjustment of loss 亏损调整
N ?{.}-Q adjustment process 调整过程；调整程序
0 3?7kAI adjustment range 调整幅度
= e"RE/q2 administered exchange rate 受管制汇率
J5 zKwt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
tJa*(%Z?f administration expenses 行政费用
n|'}W+ administration fee 手续费；行政费
q&nEodv>+ administration in bankruptcy 破产管理
,{jF )NQaP administration order 遗产管理令
3-T"[tCe administrator 管理人；遗产管理人
< ht^Ck administrator of the estate 遗产管理人
+=Y$v2BZA3 admission of debt 债项承认书
X EL~y admission of proof 接纳债权证明
0 /)OAw"m advance 放贷款项；垫付款项；预支款项；预付款项
9$WA<1PK+ advance account 暂支帐目；预付款帐户
#PGpB5vnaA advance compensation 预付补偿金
*G"}m/j- advance from shareholder 股东垫款
Da) H/3ii advance pending reimbursement 预支以待日后付还
n.b_fkZNr advanced economy 先进经济体系
)~{8C: advancement 预付；预付财产
7csMk5NU'< advances warrant 垫款令
er0y~ advancing 贷出
S^:7V[=EgI adverse balance 逆差
ai]KH7 adverse exchange 逆汇
cR6Rb[9 N advertisement addressed to shareholders 在报章刊登的致股东通告
^fEer advice for collection 托收通知书
h @2.D|c)g advice of drawing 提款通知书；汇票通知书
[2.;gZj advice of payment 付款通知
n48%Uwa, Advisory Committee [Securities and Futures Commission]
Blox~=cW 谘询委员会〔证券及期货事务监察委员会〕
tL\L4>^7T Advisory Committee on Diversification 经济多元化谘询委员会
x4CSUcKb affidavit 誓章；遗产申报誓章
J] )gXVRM affidavit of no receipt 述明无收款的誓章
KP xf affiliate 联号；联营公司；附属公司
b ~C^cM affiliated company 附属公司；联号；联营公司
YfUo=ku affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C 5^9D affordability 负担能力
v m.%)F#@ African Development Bank [AfDB] 非洲开发银行
BMH?B Ri after-acquired property 事后取得的财产
c{{RP6o/j= after-hours dealing 市后交易
[<JY[o= after-tax profit 税后盈利；税后利润；税后溢利
C,) e7 agency agreement 代理协议
+EvY-mwfQ agency expenses 代理机构的开支
-1%AM40j agency fee 代理费
m +EtB6r Agency Law 《代理法》
1UN$eb7 agent 代理人；承销人
+(m*??TAV agent of company 公司代理人
*Xk gwJq agent's fee 代理人费；经纪费
'R
nvQ"" aggregate 总计；总数；总体数字
qpX`Z Y^ aggregate amount 总款额；总额
2rrC y C aggregate assets and liabilities 总体资产与负债
X_ (n aggregate at constant price 按固定价格计算的总体数字
b" kL)DL1L aggregate demand 总需求
z]R% A:6K aggregate gross position 总持仓量
*@fVog r^ aggregate limit 总限额
s(r1q$5 aggregate of salaries tax 合计薪俸税
]owcx=5q%' aggregate performance 总体表现；总体业绩
V? r(; x aggregate supply 总体供应
$|o[l.q2 aggregate surplus 总盈余
| !xqkmX aggregate total 整体总额
gCZm7dgo aggregate value 总值；合计价值
NI2-*G_M aggregated basis 合计基准
M!O &\2Q aggregated net chargeable income 合计应课税入息实额
}UWi[UgA aggregation 合并计算；合计；总和
`C)|}qcC aggregation of incomes of husband and wife 夫妇入息合并计算
"
XlXu aggregation of property 财产的总和
r}|a*dh'R agio 差价；贴水
5iZ;7
?( 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》
y:VY8a 4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o>y@1%aU 《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》
dG%{&W9
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
I6Oc`S!L 《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》
w^)_Fk3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'&F
Pk T:5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`e }6/~R` agreement for a settlement 授产协议
RX ,c 4; agreement for assignment 转让协议
&&TAX agreement for sale 售卖协议；买卖协议
n=%D}W agreement for sale and purchase 买卖协议
a9p6[qOcd agreement for the payment of interest 支付利息协议
l*|m( 7s agreement for the repayment of money 还款协议
@WuG8G agreement of reinsurance 再保险协议
:Y[ ?@/m4 Agricultural Bank of China 中国农业银行
xX\A& 9 m air passenger departure tax 飞机乘客离境税
w!/|aZ~* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ht7v+lY90^ airport tax 机场税
9@ 8)ZHf alcohol duty 酒精税
QV_Ep8 alienation 让与；让渡；转让
_MzdbUb5, alimony 生活费；赡养费
nT%<!/}! All Ordinaries Index [AOI] 所有普通股指数
o(Q ='kK all risks 全险；综合险
U>a~V"5,u All Sales Record for Stock Market 《股票市场成交报告》
43/!pW Allied Capital Resources Limited 新联财务有限公司
AfJ .SNE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0Rz",Mu> allocation letter 拨款信件
otJHcGv allocation of fund 分配款项；预留款项
{3N5Fi7S allocation of profit 利润分配；溢利分配
1l+j^Dt'[ allocation warrant 拨款令
b-)3MR:4 allotment 分配；配股
b)+;@wa~ allotment notice 股份配售通知；配股通知
G-G\l?R( allotment of shares 股份分配
Wfj*)j
Q allowable 可获宽免；免税的
3R[,,WAj$ allowable business loss 可扣除的营业亏损
(d}z>?L allowable expenses 可扣税的支出
Q) Y&h'.( allowance 免税额；津贴；备抵；准备金
<j^"=UN4# allowance for debts 债项的免税额
@EGUQ|WL^ allowance for depreciation by wear and tear 耗损折旧免税额
LO;Z3Q>#0 allowance for funeral expenses 殡殓费的免税额
RLUH[[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J7$JW3O allowance for repairs and outgoings 修葺及支出方面的免税额
ul ag$ ge allowance to debtor 给债务人的津贴
zHt}`>y& alteration of capital 资本更改
1/ vcj~|)t alternate trustee 候补受托人
e(EXQP2P> amalgamation 合并
Jk=d5B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nISfRX U; ambit of charges 征税范围；收费范围
H^0`YQJ3 amended valuation 经修订的估值
FW!1 0K? American Commodities Exchange 美国商品交易所
ARa9Ia{@ American Express Bank Limited 美国运通银行
YhJ*(oWL American Stock Exchange 美国证券交易所
hxj[gE'R( amortization 摊销
`I)ftj % amount due from banks 存放银行同业的款项
] KR\<MJK amount due from banks abroad 存放海外银行同业的款项
mc}r15:< amount due from holding companies 控股公司欠款
YLe$Vv735 amount due from local banks 存放本港银行同业的款项
#wL8=QTcNC amount due to banks 银行同业的存款
I, YP{H 4 amount due to banks abroad 海外银行同业的存款
U \`H0' amount due to holding companies 控股公司存款
O{44GB3 amount due to local banks 本港银行同业的存款
2F fwct: amount due to outport banks 外埠银行同业的存款
2a[_^v $v amount for note issue 发行纸币的款额
2:D1<z6RQ amount of bond 担保契据的款额
b}5hqI y amount of consideration 代价款额
'3V?M;3|K amount of contribution 供款数额
bhc
.UmH amount of indebtedness 负债款额
]2'{W]m amount of principal of the loan 贷款本金额
'X1fb:8m8 amount of rates chargeable 应征差饷数额
` B7 1 ` amount of share capital 股本额
h?2 :'Vu] amount of sums assured 承保款额
Q.`O;D}x amount of variation 变动幅度
09C[B+>h amount of vote 拨款数额
8A3!XA amount payable 应付款额
]Qb85;0) amount receivable 应收款额
Q]2v]PJ6" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_9Y7. 5 analysis 分析
B;mt11M ancillary risk 附属风险
Ex3V[v+D( annual account 周年帐目；周年帐目报表；年度决算；年结
@&E{
L annual accounting date 年结日期
}! 0nb)kL annual allowance 每年免税额；年积金；年度津贴；年津
C#x9RW annual balance 年度余额
,T3_*:0hk! annual disposable income 每年可动用收入
T<=]Vg)^r" annual estimates 周年预算
F3V_rE< annual fee 年费
Ah <6m5+ annual general meeting 周年大会
}Qo:;&"3 annual growth rate 年增率；每年增长率
Dt p\ T|) annual long-term supplement 长期个案每年补助金
< &~KYu\r annual pensionable emolument 可供计算退休金的年薪
_'47yq^O annual report 年报
En]+mIEo Annual Report on the Consumer Price Index 《消费物价指数年报》
1%,AU annual return 周年报表；周年申报表；每年报税表格
8I*WVa$l Annual Return Rules 《周年报表规则》
l~9P 4
, annual review of consumer prices 每年消费物价回顾
VvTs87 annual roll-forward basis 逐年延展方式
e.:S BXZ annual salary 年薪
p 6FPdt) annual statement 年度报表；年度决算表
^6[o$eY3 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
><Z`) }f annuitant 年金受益人
;p}X]e l} annuity 年金
D/=
AU annuity contract 年金合约
auP6\kp Me annuity on human life 人寿年金
GMO|A.bzzN antecedent debt 先前的债项
. |g67PH= ante-dated cheque 倒填日期支票
A(>kp=~ anticipated expenditure 预期开支
]jL`*tI \S anticipated net profit 预期纯利
3d0Yq anticipated revenue 预期收入
( e$/@3* anti-inflation measure 反通货膨胀措施
crdp`}} anti-inflationary stance 反通货膨胀立场
t!"XQ$g' apparent deficit 表面赤字
yAt,XG3 apparent financial solvency 表面偿债能力
,awp)@VG7 apparent partner 表面合伙人
CH/*MA application for personal assessment 个人入息课税申请书
<M4Qc12jP application of fund 资金应用
KoPhPH application to release as liquidator and to destruct the books of accounts and documents
`]xot8 申请免除清盘人职务及毁灭帐簿与文件
v<qiu>sbz} appointed actuary 委任精算师
0^PI&7A?y appointed auditor 委任核数师；委任审计师
#r 4S% appointed trustee 委任的受托人
ihr l!A5 appointer 委任人
+o\s
|G|l apportioned pro rata 按比例分摊
0 G.y_<= apportionment 分配；分摊
D9|?1+Kc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N<54_(|X apportionment formula 分摊方程式
mVBF2F<4 apportionment of estate duty 遗产税的分摊
]JXpe ]B appraisal 估价；评估
ja2PmPv appreciable growth 可观增长
)F G<|G( appreciable impact 显着影响
!Y3
*\ appreciable increase 可观增长
K{)YnY_E; appreciation 增值；升值
E'g2<k appreciation against other currencies 相对其他货币升值
'r5[tK} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H8}}R~ZO appreciation tax 增值税
)@]Y1r4U appropriation 拨款；拨用；拨付
EFg s}BV_9 appropriation account 拨款帐目
;uC +5g` Appropriation Bill 拨款法案
z!={d1u#T appropriation-in-aid system 补助拨款办法
Gv};mkX[N approved assets 核准资产
u,6 ' yB'u approved basket stock 认可一篮子证券
p2UZ qq2 approved budget 核准预算
S}rW=hO approved charitable donation 认可慈善捐款
?kvkdHEO_ approved charitable institution 认可慈善机构
?OU+)kgzh approved currency 核准货币；认可货币
u$Za hN! approved estimates 核准预算
D* oJz3[ approved estimates of expenditure 核准开支预算
e8TJ =}\ approved overseas insurer 核准海外保险人
y ~
A] approved overseas trust company 核准海外信托公司
f;(]P approved pooled investment fund 核准汇集投资基金
W*xz 0 approved provident fund scheme 认可公积金计划
79>8tOuo approved provision 核准拨款
+r+H`cT@ approved redeemable share 核准可赎回股份
+=y kt f approved regional stock 认可地区性证券
btC.EmX approved retirement scheme 认可退休金计划
1z\>>N$7B approved subordinated loan 核准附属贷款
F+`DfI]/m arbitrage 套戥；套汇；套利
3??*G8Y p arbitrageur 套戥者；套汇者
om"q[Tudc arbitrary amount 临时款项
*Iu
.>nw arrangement 措施；安排；协定
2 HNH@K arrears 欠款
$z9z'^HqO arrears of pay 欠付薪酬
Qhd~ 4 arrears of revenue 逾期未收税款；逾期未收的帐项
7x%0 ^~/n articles of association 组织章程；组织细则；组织章程细则
J @{yWgLg Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$cLtAo^W ascertainment of profit 确定利润
Xj a l6e)[ "Asia Clear" “亚洲结算系统”
aeESS;JxJj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>o\[?QvP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|xTf:@hgHf Asian Development Fund [ADF] 亚洲发展基金
l/BE~gdl Asian dollar bond 亚洲美元债券
\@kY2,I V Asian dollar market 亚洲美元市场
=%:mZ@x' Asian dollar rate 亚洲美元利率
}@pe `AF^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
mySm:ToT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
HHbkR2H1 asked price 沽盘；喊价；索价；卖方报价
ms8PF u(f assessable income 应评税入息
RoXU>a:nS assessable loss 应评税亏损
; b2)WM: assessable profit 应评税利润
9's/~ T assessable value 应评税值
w@P c7$EP assessed profit 估定利润
RN?z)9 ! assessed value 经评估价值
iaR^] |7_ assessment 评税；评定；估价；评税单
`j59MSuK assessment number 评税编号；估价编号
VY'#>k} } assessment of additional tax 补加税评税
A#mf*]' assessment of performance 业绩评估；实绩评价
R {r0 dK"_ Assessor 评税主任
;a+>><x] asset price bubbles 资产价格泡沫
\^wI9g~0 asset-backed securities 具资产保证的证券
W39R)sra assets accretion 资产增值
ms=I lz assets and liabilities 资产与负债
3ySP *J5 assets betterment statement 资产递增表；资产改进表
z,nRw/o assets lending 实物放款；有抵押贷款
~>@Dn40 assets of the company passing on the death 死者去世时转移的公司资产
- v9V/LJ assets pledged as security for liabilities 用作负债抵押的资产
`@{qnCNQ assets portfolio 资产投资组合
$cev, OW6] assets price 资产价格
3<x_[0v`K1 assets quality 资产质素
}6P]32d assets realization 资产变现
/q %TjQ}F assets refinancing arrangement 资产再集资安排
g]C+uj^ assets securitization 资产证券化
GA6)O-^G assets situated outside Hong Kong 在香港以外地方的资产
yZ aQ{]" assets stripping 削减资产；拆卖资产
x3L3K/qMg assets value 资产值
$-VW)~Sl assignee 承让人
Sv H=P !`+ assignment 转让；转让书；转让契
l_LfV ON assignment of interest 权益转让
AA}M"8~2 assignment of letters patent and trade mark 专利证书及商标转让
O{rgZ/4Au assignment of property 物业转让；物业转让书
\Z^K=K(| assignment right 转让权
kImGSIJ assignor 转让人
5|:=#Ql* associate 有联系的人；有关连人士；相联者；合伙人；联系人
>L anuv)O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`xkJ.,#I o associate member 附属会员
3G t'<E| " associated body corporate 相联法人团体
r]'AdJFt associated company 相联公司；联属公司
\z8TYx@ associated corporation 相联法团
`S Wf)1K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+MOUO$;fGt 公认会计师公会〔英国〕
kX {c+qH M Association of Futures Exchange Brokers 香港期货经纪协会
~ K^Z 4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&hs)}uM&$ association of underwriters 承保人组织
.N] ^g# assumption of control 接管
pTmG\wA~$ assurance 担保；保险；转易；转易书
t0 9,X assurance of interest 权益的转易
MC3XGnT#5 at 19XX price 按一九ＸＸ年价格计算
J6Mm=bO5 at a discount 按赔价计算；按贴水价格计算；打折扣
c0Jf at a premium 按溢价计算；按升水价格计算
Y( /VW&K&: at call 通知付款；按通知
(~{7 e/)r at constant market price 按固定市价计算
`c{i + at constant price 按固定价格计算
c*!bT$]~\ at cost 按成本计算
bdqo2ZO at current market price 按当时市价计算；按现时市价计算
lN 1 T\ at current price 按当时价格计算；按现时价格计算
D?]aYC T at factor cost 按要素成本计算；按生产要素成本计算
hGF:D#jyT at money-of-the-day price 按付款当日价格计算
lXm]1
*< at or better 按指定或较佳价位〔买卖指令〕
d OqwF
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G\TyXq_4 at sight 见票即付
8Md*9E#J(" at the close 按收市盘
<"CG%RGP at the opening 按开市盘
=Ze~6vS, attestation 见证；见证条款
%Q} #x at-the-money option 平价期权
6ssZg@}nf{ attorney 受权人；受托代表人
(XT^<#Ga attornment 新拥有人承认书
VX&KG G.6 attributable profit 可归属利润
+YhTb attributable share value 可归属股份价值
O" ['.b Auckland Stock Exchange 奥克兰证券交易所
&e[/F@\% auction 拍卖
$K \\ 8$Z auctioneer 拍卖商
p= 9G)VO audit 审计；核数
1h]Dc(Oc#= Audit Commission 审计署
n?aogdK$V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\I#2Mq? 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Lt H;#Q audit review 帐目审查
Y k<?HNf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Aye!@RjM8 audited account 审计帐目；经审计的帐目
p%J,af audited annual account 经审计的周年帐目
V|xR`Q audited balance sheet 经审计的资产负债表
hig^o vF auditor 核数师；核数主任；审计师
=5^L_, 4c2 auditor's certificate 核数师证明书；审计师证明书
a+zE`uY
auditor's report 核数师报告；审计师报告
K*;=^PY Aussie bond 澳元债券
X"8Jk 4y austerity budget 紧缩预算
t TF/$`Q#* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x1+8f2[ Australia All Ordinaries Index 澳洲所有普通股票指数
_V6;` {$WK Australian Dollar [AUD] 澳元
F:IG3 @ Australian Options Market 澳大利亚期权市场
HnioB=fc Australian Securities Commission 澳洲证券事务监察委员会
v"_hWJ) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&hd +x5 Australian Stock Exchange 澳大利亚证券交易所
z7{b>oub(' Austrian Schilling [ATS] 奥地利先令
5H==m~ authentication 认证；鉴证
8Z/P<u authority to purchase 委托购买证；委购书
4<Bj;1*4 authorization 认可；核准；授权；授权书
#i. M-6SRd authorization by direction 指示授权
t
7;V` [ authorization by instruction 指令授权
L4}C%c\p* authorization by warrant 令状授权
ZxbWgM5rm authorization of unit trust 单位信托的认可
v8
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.yQDW]q81G authorized capital 法定资本
0 4:^<n+{ authorized clerk 出市员
$C(} authorized dealer 认可交易商
E n{vCN authorized financial institution 认可财务机构
eNu `\ authorized fund 认可基金
aQ]C`9k authorized fund house 获授权的基金公司；认可基金公司
sqJ?dIBH authorized institution 认可机构
*'PG@S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Jan73AOX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'(&.[Pk:" authorized insurer 获授权保险人；获认可承保人
: B$
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`IkWS7| authorized person 获授权人
s+C&\$E authorized representative 获授权代表
^#lPXC Bg authorized share capital 法定股本
h&[]B*BLr automated quotation system 自动报价系统
N!/^ s": Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z930Wi{@ 自动交易系统〔香港期货交易所有限公司〕
h+CTi6-p automatic adjustment mechanism 自动调整机制
,V.X- `Y automatic adjustment system 自动调整系统
Skp&W*Ai Automatic Clearing House 自动票据交换所
[=7|LH jU automatic exchange rates accumulation system 自动化汇率累集系统
#s)6u?N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
kVy%y"/ automatic teller machine [ATM] 自动柜员机
>F!2 ib8 autopay 自动转帐
g G~UsA available assets 可用资产
vkASp&a available fiscal reserve 现存财政储备
HeNg<5v%Y available profit 可用利润
1 nX/ 5z_U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
vitmG'|WG average 平均；平均数；海损
/*`u(d2g average basic salary 平均基本薪金
@FdtM<X average consumer expenditure 平均消费开支；一般消费开支
Ngi$y> {Sq average cost 平均成本
k[gO>UGB; average cost of land production 增辟土地平均成本
l`~*" 4|/ average daily turnover 平均每日成交额
u
z4P average daily wage rate 平均每日工资率
c3Y\XzV3v average expenditure pattern 平均开支模式
68+ 9^ average growth rate 平均增长率
HKb8z@;%@ average net fixed assets 固定资产平均净值
^6H fq^ejt average of relatives 相对价格平均数
AnP7KSN[\ average price 平均价格
xuv%mj Q average propensity to consume 平均消费倾向；一般消费倾向
LylB3BM average propensity to save 平均储蓄倾向；一般储蓄倾向
;l7wme8Qk average rate 平均率
kDS4 t?Ig average revenue 平均收入；平均收益
sD_Z`1 average stock 平均库存；平均存货
/F4rbL^: average yearly rent 平均年租
f,k'gM{K avoidance of double taxation 避免双重课税
& L wR9\sh avoidance of tax 避税
