A:
w\) | A share Ａ股；甲类股份
u3Gjg{-N7 abatement of tax 减税；减扣免税额
UR:aD_h ABN AMRO Bank N.V. 荷兰银行
m*e{\)rd# above-the-line expenditure 线上项目支出；经常预算支出
4|A>b})H above-the-line receipt 线上项目收入；经常预算收入
0$r^C6}f ABSA Asia Limited 南非联合亚洲有限公司
FP[!BUOf" absolute change 绝对数值变更
B^).BQ absolute expenditure 实际开支
aq7~QX_0G absolute guideline figure 绝对准则数字
"3FihE]k absolute interest 绝对权益
`1 :{0 p2q absolute order of discharge 绝对破产解除令
*<1r3! absolute profit margin 绝对利润幅度
@aJ!PV'ms absolute value 实值；绝对值
t 6v/sZ{F absolutely vested interest 绝对既得权益
]v+31vdf:O absorbed cost 已吸收成本；已分摊成本
XMG]Wf^%\< absorption 吸收；分摊；合并
\uss Uv absorption rate 吸收率；摊配率；分摊率
)M2F4[vcb ACB Finance Limited 亚洲商业财务有限公司
S/;bU : acceptable form of reciprocity 合理的互惠条件
R_=6G ZH$G acceptable rate 适当利率；适当汇率
@p\}p Y$T acceptance agreement 承兑协议
);-~j acceptance for honour 参加承兑
m%?V7-9!k acceptor 承兑人；接受人；受票人
"
R xP^l acceptor for honour 参加承兑人
0!v ->Dk accident insurance 意外保险
p~LrPWHSTP Accident Insurance Association of Hong Kong 香港意外保险公会
n~VD uKn9 accident insurance scheme 意外保险计划
{Ay"bjZh accident year basis 意外年度基准
P2 Vg 4 accommodation 通融；贷款
6(P M'@ i accommodation bill 通融票据；空头票据
0'nikLaKy accommodation party 汇票代发人
tHLrhH< w account balance 帐户余额；帐户结余
Ov<NsNX] account book 帐簿
OR[{PU=X account collected in advance 预收款项
&^ 4++ account current book 往来帐簿
z3?o|A }/W account of after-acquired property 事后取得的财产报告
w3jO6*_ M account of defaulter 拖欠帐目
vq34/c^ account payable 应付帐款
r(gXoq_w account payee only [A/C payee only] 只可转帐；存入收款人帐户
!?Wp+e6 account receivable 应收帐款
4& l10fR5 account receivable report 应收帐款报表
!A48TgAeE account statement 结单；帐单；会计财务报表
iiK]l account title 帐户名称；会计科目
Sna4wkbS accountant's report 会计师报告
}1IpON
Accountant's Report Rules 会计师报告规则
e}1uz3 Rh accounting and auditing procedure 会计与审计程序；会计与核数程序
^pHq66d%Z Accounting Arrangements 《会计安排》
W456!OHa accounting basis 会计基础
_V`DWR
* accounting by Official Receiver 破产管理署署长呈交的帐目
JU&+c6> Accounting Circular 《会计通告》
vm>b m accounting class 会计类别
# W"=ry3{ accounting date 记帐日期；会计结算日期
?6'rBH /w accounting for money 款项核算
HV<Lf
6gE Accounting Officer 会计主任
1'? 4m0W1 accounting period 会计报告期；会计期
R :B^ accounting policy 会计政策；会计方针
_ UuC,Pl3 accounting practice 会计惯例
`-LGU7~+ accounting principle 会计准则
Hc`A3SMR accounting record 会计记录
Bj7gQ%>H4 accounting report 会计报告
v0L\0&+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&c1A*Pl/:G Accounting Society of China 中国会计学会
dO%W+ K accounting statement 会计报表
v$^Z6>v VI accounting system 会计制度；会计系统
NO :a; accounting transaction 会计事项；帐务交易
{T].]7Z accounting treatment 会计处理
D= 7c( accounting year 会计年度
4>J
accretion 增值；添加
y+7PwBo%e accrual 应计项目；应累算数目
oY, %Iq accrual basis 应计制；权责发生制
Nz)l<S9> accrual basis accounting 应计制会计；权责发生制会计
"Wx]RN: accrue 应累算；应计
~g.$|^,.O/ accrued benefit 应累算利益
5xL~`-IA&v accrued charges 应计费用
0Lb4'25. accrued cumulative preference share dividend 应累算的累积优先股股息
TsTPj8GAl[ accrued expenses 应累算费用
({o'd=nO accrued interest payable 应付利息；应计未付利息
l#n,Fg3 accrued interest receivable 应收利息；应计未收利息
hJPlq0C accrued right 累算权益
QE7V.
>J_p accruing profit 应累算的利润
0]4(:(B accumulated fiscal reserve 累积财政储备
bJD;>"* accumulated profit 累积利润；滚存溢利
~y7jCcd` accumulated reserve 累积储备
W 5R\Q,x6 accumulation of surplus income 累积收益盈余
64
5z#_}C$ acquired assets 既得资产
8U_{|]M
acquisition 收购；购置；取得
J[&b`A@.o acquisition cost 购置成本
M9f35
: acquisition expenses 购置费用
]kboG%Dl?9 acquisition of 100% interest 收购全部股权
[ +P#tIL acquisition of control 取得控制权
jVq(?Gc acquisition of fixed assets 购置固定资产
o6p98Dpg acquisition of shell “买壳”
PdvqD a8 acquisition price 收购价
_Zr.ba act of God 天灾
b".L_Ma1* acting partner 执事合伙人
}1r m active market 买卖活跃的市场；交投畅旺的市场；旺市
YID4w7| active partner 积极参与的合伙人
c_>f0i active trading 交投活跃
Od|$Y+@6 actual circulation 实际流通
#^ ]n0! actual cost 实际成本
{^N[("` actual expenditure 实际开支；实际支出
P67o{EdK actual income 实际入息；实际收入；实际收益
IY*EA4> actual market 现货市场
B-r0"MX & actual price 现货价；实际价格
LCQE_}Mh actual profit 实际利润
fj&i63 ?e actual quotation 实盘；实际价位；实际报价
Lco& Fp actual year basis 按实际年度计算
{%C7EAq* actuals 实货
:Lz\yARpk actuarial investigation 精算调查
F;>!&[h}G actuarial principle 精算原则
."Y
e\>k actuarial report 精算师报告
bwl|0"f+` Actuarial Society of Hong Kong 香港精算学会
\Acqr@D actuarial valuation 精算师估值
Pfs;0}h5 actuary 精算师
> +[&3u ad referendum agreement 暂定协议；有待覆核的协定
2;?I>~ ad valorem duty 从价税；按值征税
L{c q, jk ad valorem duty system 从价税制
FLY
Ca ad valorem fee 从价费
12+>5BA ad valorem tariff 从价关税
FKmFo^^0 additional allowance 额外免税额
? C/Te) additional amount for unexpired risk 未过期风险的额外款额
JwXT%op9RP additional assessable profit 补加应评税利润
QMZ)-ty" additional assessment 补加评税
v~Y^r2 additional commitment 额外承担
m1*O0Tg]" additional commitment vote 额外承担拨款
}m-FGk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'{B!6|"X additional dependent parent allowance 供养父母额外免税额
~^cMys |' additional provision 额外拨款
-!
K-Htb- additional stamp duty 附加印花税
/S lYm-uQ+ additional tax 补加税罚款；补加税款
1Pa tH[T[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hh[jN 7K adjudged bankrupt 被裁定破产
x@Hc@R<! adjudicated bankrupt 裁定破产人
:Q@&5!]>d adjudication fee 裁定费；评定印花税额手续费；评估契据费
+k>.Q0n%m adjudication of bankruptcy 裁定破产；宣告破产
b4pm_Um adjudication of insolvency 裁定无力偿还债务
CH<E,Z
C1T adjusted actual 经调整的实数；调整后的实数
42qYg(t Z adjusted current assets 经调整的流动资产；调整后的流动资产
q?ix$nKOv adjusted figure 经调整的数字；调整后的数额
NhYL t w^u adjusted liabilities 经调整的负债；调整后的负债
Q6r7.pk"SU adjusted loss 经调整的亏损；调整后的亏损
pn^ d]rou? 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
rX1QMR7? adjusted profit 经调整的利润；调整后的利润
nt@aYXK4| adjusted surplus 经调整的盈余额；调整后的盈余额
|.3DD"* adjusted value 经调整的价值；调整后的价值
S)/_muP adjustment 调整；修订；理算〔保险〕
t o$h2#i_ adjustment centre 调剂中心
a.zpp' cEb adjustment lag 调整过程的时间差距；调整时差
\~_9G{2? adjustment mechanism 调整机制
, #kIr adjustment of loss 亏损调整
pt}X>ph{ adjustment process 调整过程；调整程序
wLH] <k adjustment range 调整幅度
nxl[d\ap+n administered exchange rate 受管制汇率
VZl6t;cn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+) m_o"hl administration expenses 行政费用
.?hP7;hhI administration fee 手续费；行政费
1&U>,;]* administration in bankruptcy 破产管理
$-*!pRaVU administration order 遗产管理令
"%x<ttLl administrator 管理人；遗产管理人
h?azFA~ administrator of the estate 遗产管理人
C;vtY[} < admission of debt 债项承认书
Vkc#7W ( admission of proof 接纳债权证明
w/ K _B:s advance 放贷款项；垫付款项；预支款项；预付款项
HC}YY2 advance account 暂支帐目；预付款帐户
*VZ5B<I c advance compensation 预付补偿金
r#B+(X7LM advance from shareholder 股东垫款
"^]cQ"A advance pending reimbursement 预支以待日后付还
Xqm::1(-( advanced economy 先进经济体系
.>IhN 5 advancement 预付；预付财产
s]JF 0584 advances warrant 垫款令
_> *j H' advancing 贷出
L;f!.FX# adverse balance 逆差
E\4 +_L_j adverse exchange 逆汇
= MOj|NR [ advertisement addressed to shareholders 在报章刊登的致股东通告
4%3M b-#Y] advice for collection 托收通知书
QhK#Y{xY advice of drawing 提款通知书；汇票通知书
go<W( ,O advice of payment 付款通知
..R-Ms)k= Advisory Committee [Securities and Futures Commission]
[bk?!0]aV 谘询委员会〔证券及期货事务监察委员会〕
X.e7A/ClEo Advisory Committee on Diversification 经济多元化谘询委员会
5>\/[I/! affidavit 誓章；遗产申报誓章
BV[ 5} affidavit of no receipt 述明无收款的誓章
w&KK3*="" affiliate 联号；联营公司；附属公司
X<%Q"2 h W affiliated company 附属公司；联号；联营公司
mFZ?hOyP. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]V#M%0:Q82 affordability 负担能力
{b
African Development Bank [AfDB] 非洲开发银行
~Wa6J4B{K after-acquired property 事后取得的财产
_n` a`2C|m after-hours dealing 市后交易
)6J9J+%bi after-tax profit 税后盈利；税后利润；税后溢利
6ZQwBS0Y agency agreement 代理协议
a0ObBe' agency expenses 代理机构的开支
;{" +g)u agency fee 代理费
UTH_^HAN#G Agency Law 《代理法》
Sh8"F@P8 agent 代理人；承销人
d|yAs5@ agent of company 公司代理人
}-6)gWe agent's fee 代理人费；经纪费
}-sdov<< aggregate 总计；总数；总体数字
+qw jbA+ aggregate amount 总款额；总额
L-k@-)98 aggregate assets and liabilities 总体资产与负债
TTTPxO, aggregate at constant price 按固定价格计算的总体数字
?C A, aggregate demand 总需求
cu/5$m?xx aggregate gross position 总持仓量
9*1,!%] aggregate limit 总限额
/Dj=iBO aggregate of salaries tax 合计薪俸税
8!Ww J
Oe aggregate performance 总体表现；总体业绩
7F{3*`/6 aggregate supply 总体供应
'5|h)Q5 aggregate surplus 总盈余
| ]X aggregate total 整体总额
9Q+'n$s0^ aggregate value 总值；合计价值
la+[bm< v aggregated basis 合计基准
9AJ7h9L aggregated net chargeable income 合计应课税入息实额
XnWr5-; aggregation 合并计算；合计；总和
y`XU~B)J1 aggregation of incomes of husband and wife 夫妇入息合并计算
wLOB}ZMT aggregation of property 财产的总和
:H wA 5Z# agio 差价；贴水
[+DW >Et Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
A'&K/) Z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-u8NF_{c 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ptZ <ow& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?TKRjgW`@_ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
E`uY1B[c Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x-?Sn' m 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Cy=Hy@C agreement for a settlement 授产协议
dKxyA"@ agreement for assignment 转让协议
_`:1M2= agreement for sale 售卖协议；买卖协议
PU1Qsb5 agreement for sale and purchase 买卖协议
trp0 V4b8 agreement for the payment of interest 支付利息协议
`I ,,C,{C agreement for the repayment of money 还款协议
O2%? agreement of reinsurance 再保险协议
N#a$t& Agricultural Bank of China 中国农业银行
D5 *q7A6 air passenger departure tax 飞机乘客离境税
LB a[:j2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3 C<L airport tax 机场税
cZ2kYn 8 alcohol duty 酒精税
[CXrSST")E alienation 让与；让渡；转让
?3.b{Cq{- alimony 生活费；赡养费
/VN f{p All Ordinaries Index [AOI] 所有普通股指数
]33>m|?@ all risks 全险；综合险
? }U( 3 All Sales Record for Stock Market 《股票市场成交报告》
zp%Cr.)$ Allied Capital Resources Limited 新联财务有限公司
TO?R({yx* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"$N+"3I allocation letter 拨款信件
G f<'WQ[ allocation of fund 分配款项；预留款项
ikv Wh<=>H allocation of profit 利润分配；溢利分配
r 0iK allocation warrant 拨款令
l)&X$3? tz allotment 分配；配股
esMX-.8Cx allotment notice 股份配售通知；配股通知
ap+JQ@b allotment of shares 股份分配
s p p f allowable 可获宽免；免税的
~2QR {; XQ allowable business loss 可扣除的营业亏损
}%_ b$ allowable expenses 可扣税的支出
\}"$ ?d'f allowance 免税额；津贴；备抵；准备金
9|gr0&#~j allowance for debts 债项的免税额
n4R(.N 00 allowance for depreciation by wear and tear 耗损折旧免税额
O#S;q5L@ allowance for funeral expenses 殡殓费的免税额
LH8 fBhw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)]H-BIuGm allowance for repairs and outgoings 修葺及支出方面的免税额
~ijVmWNk allowance to debtor 给债务人的津贴
B=^)Ub5' alteration of capital 资本更改
hUp.tK:X7o alternate trustee 候补受托人
[8=vv7wS amalgamation 合并
)E-inHD / ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6& !PmKFO. ambit of charges 征税范围；收费范围
Pu*6"}#~ amended valuation 经修订的估值
lY?QQ01D American Commodities Exchange 美国商品交易所
F.=2u"[*& American Express Bank Limited 美国运通银行
C8V/UbA
/ American Stock Exchange 美国证券交易所
f-`)^ 5E amortization 摊销
6MT1$7|P&x amount due from banks 存放银行同业的款项
:<bB?N( amount due from banks abroad 存放海外银行同业的款项
#0P$M!% amount due from holding companies 控股公司欠款
4O )1uF; amount due from local banks 存放本港银行同业的款项
v{ 0= amount due to banks 银行同业的存款
0dGAP
amount due to banks abroad 海外银行同业的存款
e'~J,(fB amount due to holding companies 控股公司存款
P'Ux%Q+B> amount due to local banks 本港银行同业的存款
U J CYs`y amount due to outport banks 外埠银行同业的存款
(2^gVz=j amount for note issue 发行纸币的款额
2[O&NdP\Zk amount of bond 担保契据的款额
~l]ve,W[ amount of consideration 代价款额
{pnS Q amount of contribution 供款数额
lTV'J?8!-a amount of indebtedness 负债款额
Cko L TY amount of principal of the loan 贷款本金额
2 Q/4bJpd amount of rates chargeable 应征差饷数额
mUdOX7$c> amount of share capital 股本额
QSszn`e amount of sums assured 承保款额
pgQV / 6 amount of variation 变动幅度
g" .are'7 amount of vote 拨款数额
o4 K ~ amount payable 应付款额
]<cK"; amount receivable 应收款额
w1OI4C)~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O$&mFL[` analysis 分析
,}EC F> ancillary risk 附属风险
CsoiyY -2 annual account 周年帐目；周年帐目报表；年度决算；年结
i*Sqd a
$ annual accounting date 年结日期
FtfKe"qw annual allowance 每年免税额；年积金；年度津贴；年津
-xEXN[\S annual balance 年度余额
> dI LF annual disposable income 每年可动用收入
UQ C=g annual estimates 周年预算
`lO[x.[ annual fee 年费
kT"Kyd annual general meeting 周年大会
L SGBq annual growth rate 年增率；每年增长率
B&[M7i annual long-term supplement 长期个案每年补助金
OZ
| IA:,} annual pensionable emolument 可供计算退休金的年薪
qUob?|
^ annual report 年报
P3)Nl^/ Annual Report on the Consumer Price Index 《消费物价指数年报》
X\@C.H2ttY annual return 周年报表；周年申报表；每年报税表格
Yknii B[/ Annual Return Rules 《周年报表规则》
DRp~jW(\y annual review of consumer prices 每年消费物价回顾
1DE<r KI annual roll-forward basis 逐年延展方式
C/vI EYG4 annual salary 年薪
i+S )
K annual statement 年度报表；年度决算表
YW_Q\|p]M 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
1m:XR0 P annuitant 年金受益人
Sjyoc<Uo annuity 年金
V )x$ |!( annuity contract 年金合约
vY${;#~| annuity on human life 人寿年金
T|7}EAR=b antecedent debt 先前的债项
pgI^4h ante-dated cheque 倒填日期支票
PT=2@kH anticipated expenditure 预期开支
XWS%zLaK anticipated net profit 预期纯利
1 u| wMO anticipated revenue 预期收入
?'@8k pb anti-inflation measure 反通货膨胀措施
5q;GIw^L anti-inflationary stance 反通货膨胀立场
-QM:
q apparent deficit 表面赤字
_wkVwPr apparent financial solvency 表面偿债能力
:Q $K<)[ apparent partner 表面合伙人
7VqM $I application for personal assessment 个人入息课税申请书
/ %}*Xh application of fund 资金应用
u09:Z{tL;@ application to release as liquidator and to destruct the books of accounts and documents
-0$55pa/@: 申请免除清盘人职务及毁灭帐簿与文件
>VP= MbN appointed actuary 委任精算师
^;Y|3)vvB appointed auditor 委任核数师；委任审计师
vY }A appointed trustee 委任的受托人
O Wjk=u2Lz appointer 委任人
m#PY,y apportioned pro rata 按比例分摊
Y^8C) p9r apportionment 分配；分摊
K?B{rE Lp Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b\vKJ2
apportionment formula 分摊方程式
)vjh~ybZ apportionment of estate duty 遗产税的分摊
;V*R*R appraisal 估价；评估
]h* c,. appreciable growth 可观增长
6r"eN%m appreciable impact 显着影响
wkA+j9. appreciable increase 可观增长
!}v=N ";c appreciation 增值；升值
Oiz ,w7LRh appreciation against other currencies 相对其他货币升值
Ljxz.2LGr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tyXuG< appreciation tax 增值税
B_nVP appropriation 拨款；拨用；拨付
WN?O'E=2 appropriation account 拨款帐目
Hfw q/Is Appropriation Bill 拨款法案
.S(TxksCz appropriation-in-aid system 补助拨款办法
~P8tUhffK approved assets 核准资产
T>}5:,N~ approved basket stock 认可一篮子证券
L+Xc-uv["p approved budget 核准预算
5] [Ztx approved charitable donation 认可慈善捐款
5R@ approved charitable institution 认可慈善机构
\`oT#|0 approved currency 核准货币；认可货币
0B@SN)<kH approved estimates 核准预算
DoJ \ q+ approved estimates of expenditure 核准开支预算
J&[@}$N approved overseas insurer 核准海外保险人
,0*&OXt approved overseas trust company 核准海外信托公司
!UG
7Uer approved pooled investment fund 核准汇集投资基金
4
N H approved provident fund scheme 认可公积金计划
# {w9s 0: approved provision 核准拨款
ZHU5SXu approved redeemable share 核准可赎回股份
%QH)' GJQ approved regional stock 认可地区性证券
|Y$uqRdV approved retirement scheme 认可退休金计划
`x
l approved subordinated loan 核准附属贷款
<49K>S9O arbitrage 套戥；套汇；套利
{sihus#Q arbitrageur 套戥者；套汇者
?t/ ~lv arbitrary amount 临时款项
r@v,T8 arrangement 措施；安排；协定
n[ T[DCQ, arrears 欠款
p7veQ`yNc arrears of pay 欠付薪酬
* BR~}1
i arrears of revenue 逾期未收税款；逾期未收的帐项
;>
_$` articles of association 组织章程；组织细则；组织章程细则
ORyE`h Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NO|KVZ~ ascertainment of profit 确定利润
iF-6Y0~8 "Asia Clear" “亚洲结算系统”
u
[m Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,uo'c_f(e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U=Dms nD, Asian Development Fund [ADF] 亚洲发展基金
A<5ZF27 Asian dollar bond 亚洲美元债券
J7 = + Asian dollar market 亚洲美元市场
IE;~ ?W" Asian dollar rate 亚洲美元利率
_hRcc"MS` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f!oT65Vmi Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%+8F'&X asked price 沽盘；喊价；索价；卖方报价
P_?gq>E8 assessable income 应评税入息
,TXTS*V? assessable loss 应评税亏损
W3IpHV assessable profit 应评税利润
C ~<'rO}| assessable value 应评税值
c(:f\Wc3Z assessed profit 估定利润
U*( izD assessed value 经评估价值
&u /Nf&A assessment 评税；评定；估价；评税单
1T y<\bZ= assessment number 评税编号；估价编号
56+s~hG assessment of additional tax 补加税评税
Y?
x, assessment of performance 业绩评估；实绩评价
NLUT#!Gr Assessor 评税主任
P|.] DJ asset price bubbles 资产价格泡沫
]w;rfn9D asset-backed securities 具资产保证的证券
U7 `A497Z assets accretion 资产增值
4]h
=yc R assets and liabilities 资产与负债
D2](da:]8) assets betterment statement 资产递增表；资产改进表
N}pw74=1 assets lending 实物放款；有抵押贷款
[q/Abz'i assets of the company passing on the death 死者去世时转移的公司资产
H<v'^*( assets pledged as security for liabilities 用作负债抵押的资产
rqdE6y+^ assets portfolio 资产投资组合
cxA ^:3 assets price 资产价格
gZLP\_CL assets quality 资产质素
IhA5Wt0j assets realization 资产变现
12;8 o<~ assets refinancing arrangement 资产再集资安排
2_n7=& assets securitization 资产证券化
4SlADvGl assets situated outside Hong Kong 在香港以外地方的资产
: YXX8|> assets stripping 削减资产；拆卖资产
AG!w4Ky` assets value 资产值
Cnbz=z assignee 承让人
} \HN&@ assignment 转让；转让书；转让契
*
mOo@+89 assignment of interest 权益转让
eZ|%< Wpu assignment of letters patent and trade mark 专利证书及商标转让
|$Xl/)Oq assignment of property 物业转让；物业转让书
y.WEj?E L assignment right 转让权
FN\E*@>X= assignor 转让人
4 !y%O associate 有联系的人；有关连人士；相联者；合伙人；联系人
cW i}V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
T(f/ ?_% associate member 附属会员
Po ZuMF associated body corporate 相联法人团体
-u2P ?~ associated company 相联公司；联属公司
SS$[VV associated corporation 相联法团
*a58ZI@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.WPV dwV4U 公认会计师公会〔英国〕
=R #Qx , Association of Futures Exchange Brokers 香港期货经纪协会
M[6:p2u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{$R' WXVs association of underwriters 承保人组织
IB[ )TZ 2m assumption of control 接管
i'9vL:3 assurance 担保；保险；转易；转易书
~~v3p>z Rr assurance of interest 权益的转易
n^z]q;IN2. at 19XX price 按一九ＸＸ年价格计算
{B[=?6tQ at a discount 按赔价计算；按贴水价格计算；打折扣
7( qE0R&@ at a premium 按溢价计算；按升水价格计算
P"W2( d at call 通知付款；按通知
&Q>k7L! at constant market price 按固定市价计算
`gl BV`?^ at constant price 按固定价格计算
lrv3fPIW at cost 按成本计算
- amBB7g at current market price 按当时市价计算；按现时市价计算
Zr vz;p@~ at current price 按当时价格计算；按现时价格计算
a#>Yh ;FA at factor cost 按要素成本计算；按生产要素成本计算
MC<PM6w at money-of-the-day price 按付款当日价格计算
_(h&7P9 at or better 按指定或较佳价位〔买卖指令〕
T (t+
iv at par 按面值计算；平价
A<1hOSCz\ at sight 见票即付
xL{a at the close 按收市盘
>N]7IU[ - at the opening 按开市盘
yp$_/p O=2 attestation 见证；见证条款
)xbHCoU, at-the-money option 平价期权
MrDc$p W G attorney 受权人；受托代表人
%kdE un attornment 新拥有人承认书
$Hj.{;eC/k attributable profit 可归属利润
}HY-uQ%@g attributable share value 可归属股份价值
w+yC)Rmz Auckland Stock Exchange 奥克兰证券交易所
F )W: auction 拍卖
!{ ^PO <9 auctioneer 拍卖商
S4G^z}{ _ audit 审计；核数
jg.QRny^ Audit Commission 审计署
Y8o)FVcyNy Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Qk,I^1w?7 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ch 0{+g& audit review 帐目审查
t0IEaj75c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Cq%IE^g< audited account 审计帐目；经审计的帐目
*q()f\ audited annual account 经审计的周年帐目
a{R%#e\n audited balance sheet 经审计的资产负债表
P %#<I}0C auditor 核数师；核数主任；审计师
EJsM(iG]~M auditor's certificate 核数师证明书；审计师证明书
.w0s%T,8}^ auditor's report 核数师报告；审计师报告
cUY`97bn Aussie bond 澳元债券
<Dwar> } austerity budget 紧缩预算
^R# E:3e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I~ok4L?VB Australia All Ordinaries Index 澳洲所有普通股票指数
3+ @<lVew6 Australian Dollar [AUD] 澳元
E;+ O($bA Australian Options Market 澳大利亚期权市场
LN@F+CyDc Australian Securities Commission 澳洲证券事务监察委员会
|NpP2|4h Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Zg'Q>.: Australian Stock Exchange 澳大利亚证券交易所
XDFx.)t Austrian Schilling [ATS] 奥地利先令
~zJ?H<> authentication 认证；鉴证
Ib+Y~
XYR authority to purchase 委托购买证；委购书
y#q?A,C@n authorization 认可；核准；授权；授权书
go'-5 in( authorization by direction 指示授权
X4 A<[&F/ authorization by instruction 指令授权
hRK/T7v authorization by warrant 令状授权
1+}{8D_F authorization of unit trust 单位信托的认可
8C67{^`:: authorized agent 指定代理人
vSi.txV2 authorized capital 法定资本
5 N#3a0) authorized clerk 出市员
QN pqdwu%h authorized dealer 认可交易商
8 0Gn%1A9 authorized financial institution 认可财务机构
g7O qX \ authorized fund 认可基金
g K[YQXfTy authorized fund house 获授权的基金公司；认可基金公司
@te!Jgu{ authorized institution 认可机构
r\/9X}y4z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$sho asSuI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:9^;Qv* authorized insurer 获授权保险人；获认可承保人
,u`B<heoLU authorized investment 特准投资项目
{
S3ZeN,kZ authorized person 获授权人
L{h%f4Du# authorized representative 获授权代表
vTlwRG=5 authorized share capital 法定股本
L#+ q]j+ automated quotation system 自动报价系统
0tEYU:Qu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J"=vE= 自动交易系统〔香港期货交易所有限公司〕
^yyC
[Mz automatic adjustment mechanism 自动调整机制
wtH?
[>S;) automatic adjustment system 自动调整系统
(2:/8 \_P Automatic Clearing House 自动票据交换所
UN]f"k& automatic exchange rates accumulation system 自动化汇率累集系统
/ .W w6a~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r[lF<2& *R automatic teller machine [ATM] 自动柜员机
Y#u} tE
d autopay 自动转帐
%<an9WMF available assets 可用资产
*Df,Ijh $ available fiscal reserve 现存财政储备
\E% 'Y available profit 可用利润
E
,|xJjh Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)6|yb65ZUX average 平均；平均数；海损
S"OR% average basic salary 平均基本薪金
rdJ d# S average consumer expenditure 平均消费开支；一般消费开支
XT@-$%u average cost 平均成本
Gu2P\I2zx average cost of land production 增辟土地平均成本
[^U#Qj)hL average daily turnover 平均每日成交额
d5D$&5Ec average daily wage rate 平均每日工资率
n&-qaoNl average expenditure pattern 平均开支模式
3b+d"`Y^S average growth rate 平均增长率
9Hc$G{[a average net fixed assets 固定资产平均净值
$!8-? ?ML average of relatives 相对价格平均数
P DrZY.- average price 平均价格
,!7 H]4Qx average propensity to consume 平均消费倾向；一般消费倾向
1e&QSzL average propensity to save 平均储蓄倾向；一般储蓄倾向
$`z)~6'
average rate 平均率
;uw Ryd average revenue 平均收入；平均收益
] cGA~d average stock 平均库存；平均存货
A7%:05 average yearly rent 平均年租
t4-pM1]1_
avoidance of double taxation 避免双重课税
XVv K2( avoidance of tax 避税
