A:
lc~%= A share Ａ股；甲类股份
5nKj
)RH7M abatement of tax 减税；减扣免税额
xo&]$W8 ABN AMRO Bank N.V. 荷兰银行
$7rq3y above-the-line expenditure 线上项目支出；经常预算支出
!Ikt '5/ above-the-line receipt 线上项目收入；经常预算收入
]% IT|/;9Y ABSA Asia Limited 南非联合亚洲有限公司
hMykf4 absolute change 绝对数值变更
v# U"pn|M absolute expenditure 实际开支
7G/1VeVjB absolute guideline figure 绝对准则数字
sXD1C2o absolute interest 绝对权益
E .Jkf\ absolute order of discharge 绝对破产解除令
Qm Ce>+ absolute profit margin 绝对利润幅度
n}!PO[m~ absolute value 实值；绝对值
!& z(:d absolutely vested interest 绝对既得权益
C<m{*C-`a absorbed cost 已吸收成本；已分摊成本
.P7"e5g e absorption 吸收；分摊；合并
(A~/ ' 0/ absorption rate 吸收率；摊配率；分摊率
V4KMOYqm ACB Finance Limited 亚洲商业财务有限公司
4*Hgv:0?kI acceptable form of reciprocity 合理的互惠条件
cT!\{ ~ acceptable rate 适当利率；适当汇率
5Hw~2 ?a, acceptance agreement 承兑协议
v5QqS8u_C acceptance for honour 参加承兑
2 AO~HxF acceptor 承兑人；接受人；受票人
jAm3HI
acceptor for honour 参加承兑人
+PcmJ accident insurance 意外保险
PqiB\~o@Z Accident Insurance Association of Hong Kong 香港意外保险公会
T^Z e3L] accident insurance scheme 意外保险计划
9Ru8~ R/\ accident year basis 意外年度基准
nv~%#|v_W accommodation 通融；贷款
8[E!E)4M accommodation bill 通融票据；空头票据
r} mb Xvn accommodation party 汇票代发人
=9fajRFTt account balance 帐户余额；帐户结余
CTZh0 x account book 帐簿
U qFv}VsnF account collected in advance 预收款项
}wHW7SJ account current book 往来帐簿
6{^E{go account of after-acquired property 事后取得的财产报告
/XzH?n/{R account of defaulter 拖欠帐目
,Q
HU_jt account payable 应付帐款
IHcD*zQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
xT+zU} z account receivable 应收帐款
B#.L account receivable report 应收帐款报表
b"#WxgaF account statement 结单；帐单；会计财务报表
!g(KK|`,m account title 帐户名称；会计科目
QT> `^/]d accountant's report 会计师报告
98uV6b~g Accountant's Report Rules 会计师报告规则
2gCX}4^3b accounting and auditing procedure 会计与审计程序；会计与核数程序
'8{N e!y Accounting Arrangements 《会计安排》
DUC#NZgw accounting basis 会计基础
Te<}*qvD accounting by Official Receiver 破产管理署署长呈交的帐目
+ayos[<0# Accounting Circular 《会计通告》
urMG*7i <c accounting class 会计类别
w[I E accounting date 记帐日期；会计结算日期
R IY,K*f. accounting for money 款项核算
T`;%TO*Y Accounting Officer 会计主任
8(~K~q[Cr accounting period 会计报告期；会计期
%\H|B0 accounting policy 会计政策；会计方针
`m!j$ ,c. accounting practice 会计惯例
_U
|>b> accounting principle 会计准则
Ck dP #}f accounting record 会计记录
^7 &5
z &o accounting report 会计报告
PGLplXb#[S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~s]iy9i Accounting Society of China 中国会计学会
RH O( ?8"_ accounting statement 会计报表
2E)wpgUc?e accounting system 会计制度；会计系统
9B w|(J accounting transaction 会计事项；帐务交易
.2v_H 5< accounting treatment 会计处理
*U]V@;XF accounting year 会计年度
"F.;Dv9V[0 accretion 增值；添加
EuyXgK>g accrual 应计项目；应累算数目
OG~6L4" accrual basis 应计制；权责发生制
3 7|&?|| accrual basis accounting 应计制会计；权责发生制会计
ak |WW]R accrue 应累算；应计
z2 QP)150 accrued benefit 应累算利益
g'V>_u#( accrued charges 应计费用
-1U D0( accrued cumulative preference share dividend 应累算的累积优先股股息
D-4f > accrued expenses 应累算费用
:]^P1sH[ accrued interest payable 应付利息；应计未付利息
NT+? #0I accrued interest receivable 应收利息；应计未收利息
QUQu^p accrued right 累算权益
~X WQhIAM4 accruing profit 应累算的利润
.QN>z-YA6: accumulated fiscal reserve 累积财政储备
\0vr >C accumulated profit 累积利润；滚存溢利
wT:b\km:! accumulated reserve 累积储备
t-0a7
1#e accumulation of surplus income 累积收益盈余
Xt@Z}B))pu acquired assets 既得资产
cxr=k%~}J acquisition 收购；购置；取得
N =QfP acquisition cost 购置成本
Y! gCMLL acquisition expenses 购置费用
glF; e T acquisition of 100% interest 收购全部股权
8F&=a,ps[ acquisition of control 取得控制权
{O`w,dMOI acquisition of fixed assets 购置固定资产
'4|-9M3f acquisition of shell “买壳”
D~$r\ ]av acquisition price 收购价
#R.- KUW: act of God 天灾
NH<5 *I/ acting partner 执事合伙人
_q{c##K f active market 买卖活跃的市场；交投畅旺的市场；旺市
Ko&>C_N active partner 积极参与的合伙人
Gq }U|Z active trading 交投活跃
= aoM ii actual circulation 实际流通
6 Qy@UfB actual cost 实际成本
&qr;IL7' actual expenditure 实际开支；实际支出
ML8<4o actual income 实际入息；实际收入；实际收益
H
s"HID actual market 现货市场
)> ` G actual price 现货价；实际价格
kMt 8/ E` actual profit 实际利润
b j"J' actual quotation 实盘；实际价位；实际报价
:kf`? u actual year basis 按实际年度计算
?)1{)Erf8x actuals 实货
GP:77)b5 actuarial investigation 精算调查
_G.>+!"2/
actuarial principle 精算原则
UM6(s@ $ actuarial report 精算师报告
"G@g" gP Actuarial Society of Hong Kong 香港精算学会
mM-8+ H?~b actuarial valuation 精算师估值
*Ie7{EhJ' actuary 精算师
$+ 3}po\ ad referendum agreement 暂定协议；有待覆核的协定
HAJ 7m!P ad valorem duty 从价税；按值征税
8peDI7[| ad valorem duty system 从价税制
\DD0s8 ad valorem fee 从价费
V` 1/SQX ad valorem tariff 从价关税
q11>f additional allowance 额外免税额
tGl;@V@Qj additional amount for unexpired risk 未过期风险的额外款额
MvWaB additional assessable profit 补加应评税利润
Tny%7xSx1 additional assessment 补加评税
FZtfh additional commitment 额外承担
%e(z /"M=` additional commitment vote 额外承担拨款
?}a;}Q 6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
45MLt5^| additional dependent parent allowance 供养父母额外免税额
*?Kr*]dnLl additional provision 额外拨款
;F~LqC$ additional stamp duty 附加印花税
K/3)g9Z&io additional tax 补加税罚款；补加税款
g;8jK 8 Kh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s+EAB{w$ adjudged bankrupt 被裁定破产
Gmq/3tw adjudicated bankrupt 裁定破产人
j;fpQ_KL adjudication fee 裁定费；评定印花税额手续费；评估契据费
H+ 0$tHi adjudication of bankruptcy 裁定破产；宣告破产
=IW?WIXk adjudication of insolvency 裁定无力偿还债务
3MY(<TGX adjusted actual 经调整的实数；调整后的实数
J~1r{5V4{ adjusted current assets 经调整的流动资产；调整后的流动资产
=UJ:t Sr adjusted figure 经调整的数字；调整后的数额
(v}>tb*#` adjusted liabilities 经调整的负债；调整后的负债
PV4( hj adjusted loss 经调整的亏损；调整后的亏损
3+G@g#MY 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
$} =krz:r adjusted profit 经调整的利润；调整后的利润
(s7;^)}z x adjusted surplus 经调整的盈余额；调整后的盈余额
lobGj8uxq adjusted value 经调整的价值；调整后的价值
75T7+:p adjustment 调整；修订；理算〔保险〕
B,@ c; K adjustment centre 调剂中心
6u`)QUmItg adjustment lag 调整过程的时间差距；调整时差
C~N/A73gF adjustment mechanism 调整机制
%y |)=cm[ adjustment of loss 亏损调整
L_+k12lm adjustment process 调整过程；调整程序
k'IYA#T6 adjustment range 调整幅度
}c`fW& administered exchange rate 受管制汇率
_;~,Cgfi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I]&#Dl / administration expenses 行政费用
~D5\O6mU- administration fee 手续费；行政费
OQ>x5?um
administration in bankruptcy 破产管理
o (r\E0 I administration order 遗产管理令
R&Jm
+3N administrator 管理人；遗产管理人
$ n+w$CI) administrator of the estate 遗产管理人
;ml)l~~YU admission of debt 债项承认书
LK, bO| admission of proof 接纳债权证明
Pp`*]Ib advance 放贷款项；垫付款项；预支款项；预付款项
bVL9vNK advance account 暂支帐目；预付款帐户
vpld*TL* advance compensation 预付补偿金
"(3BvMA&!9 advance from shareholder 股东垫款
fD07VBS yl advance pending reimbursement 预支以待日后付还
bX*Hi#J~A advanced economy 先进经济体系
vt;{9\Y advancement 预付；预付财产
,Td!|~I|j6 advances warrant 垫款令
V {pj~D.E advancing 贷出
lI-L`
x adverse balance 逆差
_/s (7y! adverse exchange 逆汇
Lv'D^'I advertisement addressed to shareholders 在报章刊登的致股东通告
6 C]1Q.f; advice for collection 托收通知书
u9}1)9 advice of drawing 提款通知书；汇票通知书
B]Y}Hu advice of payment 付款通知
bV8 !"{ Advisory Committee [Securities and Futures Commission]
z 6?)3' 谘询委员会〔证券及期货事务监察委员会〕
YR>B_,Gl Advisory Committee on Diversification 经济多元化谘询委员会
B,K>rCZ/ affidavit 誓章；遗产申报誓章
LF~*^n> affidavit of no receipt 述明无收款的誓章
I rcp``g affiliate 联号；联营公司；附属公司
9f ',7i affiliated company 附属公司；联号；联营公司
USVqB\# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KTn}w:+B\ affordability 负担能力
8ZKo_I\
African Development Bank [AfDB] 非洲开发银行
h|h>u
^@ after-acquired property 事后取得的财产
3v
mjCm after-hours dealing 市后交易
N^pJS6cJkl after-tax profit 税后盈利；税后利润；税后溢利
<oWB0% agency agreement 代理协议
DWID$w agency expenses 代理机构的开支
(q4),y<: [ agency fee 代理费
t@R
?Rgu3 Agency Law 《代理法》
eOXHQjuj agent 代理人；承销人
&p}$J )q agent of company 公司代理人
8 XICF agent's fee 代理人费；经纪费
$`wMX{ aggregate 总计；总数；总体数字
H~+ l7OhV aggregate amount 总款额；总额
awOd_![c' aggregate assets and liabilities 总体资产与负债
mFSw@CC aggregate at constant price 按固定价格计算的总体数字
H]$)Eg%6 aggregate demand 总需求
lNL6M%e$Q aggregate gross position 总持仓量
#%D_Y33; aggregate limit 总限额
t: IN,Kl4 aggregate of salaries tax 合计薪俸税
MH{GR)ng:9 aggregate performance 总体表现；总体业绩
05spovO/' aggregate supply 总体供应
;[W"m lM aggregate surplus 总盈余
K,w"_T aggregate total 整体总额
;w %*M}`5 aggregate value 总值；合计价值
VH(S=G5Yb aggregated basis 合计基准
-Y
H< aggregated net chargeable income 合计应课税入息实额
B7]C]=${m aggregation 合并计算；合计；总和
qOUqs'7/] aggregation of incomes of husband and wife 夫妇入息合并计算
aAA9$ aggregation of property 财产的总和
>2J dq agio 差价；贴水
+=mkCU 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;e,Gq` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^~$)F_`" 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
RgGyoZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UY <e&Npo 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
FI<q@HF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x,otFp 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~,BIf+ \XF agreement for a settlement 授产协议
Q^q1 ns;r agreement for assignment 转让协议
a9T@$: agreement for sale 售卖协议；买卖协议
?@6/E<-Z$
agreement for sale and purchase 买卖协议
3T e^ agreement for the payment of interest 支付利息协议
9:!gI|C agreement for the repayment of money 还款协议
.%^]9/4 agreement of reinsurance 再保险协议
]m iy/V }5 Agricultural Bank of China 中国农业银行
2 OwV^-OG air passenger departure tax 飞机乘客离境税
TU GNq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hBFP 1u/E' airport tax 机场税
<TE%Prd}` alcohol duty 酒精税
]Z oD'-, alienation 让与；让渡；转让
`d[1`P1i[ alimony 生活费；赡养费
*JaqTI,e All Ordinaries Index [AOI] 所有普通股指数
^kgBa2 7 all risks 全险；综合险
.-IkL |M All Sales Record for Stock Market 《股票市场成交报告》
}4{fQ`HT Allied Capital Resources Limited 新联财务有限公司
(&P9+Tl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0q*r allocation letter 拨款信件
1 I*7SkgKv allocation of fund 分配款项；预留款项
(:";i& allocation of profit 利润分配；溢利分配
`KCh*i allocation warrant 拨款令
Da v PYg allotment 分配；配股
*$"gaXI allotment notice 股份配售通知；配股通知
|0\0a&tkPl allotment of shares 股份分配
z)xSN;x allowable 可获宽免；免税的
=e}H'5?! allowable business loss 可扣除的营业亏损
Hsihytdj allowable expenses 可扣税的支出
!j\" w p allowance 免税额；津贴；备抵；准备金
:gB[O>'<m allowance for debts 债项的免税额
UTSL allowance for depreciation by wear and tear 耗损折旧免税额
}?@rO`:EF+ allowance for funeral expenses 殡殓费的免税额
^<: sdv>Y5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
GV^ i`r^" allowance for repairs and outgoings 修葺及支出方面的免税额
C-?%uF allowance to debtor 给债务人的津贴
H> '>3]G alteration of capital 资本更改
Hzhceeh_ + alternate trustee 候补受托人
e+]6O V&+ amalgamation 合并
DwV4o^J:l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`zR+ tbm ambit of charges 征税范围；收费范围
Kv rX{F= amended valuation 经修订的估值
h8X g`C\ American Commodities Exchange 美国商品交易所
)
gzR=9l American Express Bank Limited 美国运通银行
e{A9 r@p! American Stock Exchange 美国证券交易所
+MB!B9M @ amortization 摊销
[F*4EGB amount due from banks 存放银行同业的款项
[ G
e=kFB amount due from banks abroad 存放海外银行同业的款项
s
( 0* amount due from holding companies 控股公司欠款
1 O!/ g amount due from local banks 存放本港银行同业的款项
DEw8*MN amount due to banks 银行同业的存款
I" t(%2*q amount due to banks abroad 海外银行同业的存款
v @O&t4 amount due to holding companies 控股公司存款
V=X:= amount due to local banks 本港银行同业的存款
% ',F amount due to outport banks 外埠银行同业的存款
qA:#iJ8w amount for note issue 发行纸币的款额
)$&dg2[ amount of bond 担保契据的款额
if)Y9:{r^ amount of consideration 代价款额
k` {@pt. amount of contribution 供款数额
yCXrVN:`, amount of indebtedness 负债款额
X/; p-KX amount of principal of the loan 贷款本金额
6AP~]e 8 amount of rates chargeable 应征差饷数额
N,J9Wu ZJ\ amount of share capital 股本额
* FeQ*`r amount of sums assured 承保款额
-@F fU2 amount of variation 变动幅度
`?y<>m* amount of vote 拨款数额
p:OPw D+ amount payable 应付款额
2q Hf' amount receivable 应收款额
>F@qpjoQE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>;#=gM analysis 分析
\NG C$p n ancillary risk 附属风险
8LI-gp\ 2 annual account 周年帐目；周年帐目报表；年度决算；年结
WA$>pG5s annual accounting date 年结日期
`Rd m-[& annual allowance 每年免税额；年积金；年度津贴；年津
CAU0)=M annual balance 年度余额
oR~e#<$; annual disposable income 每年可动用收入
97,rE$bC annual estimates 周年预算
20TCG0% x annual fee 年费
Otz E:qe annual general meeting 周年大会
-L3|& O_ annual growth rate 年增率；每年增长率
]=EM@ annual long-term supplement 长期个案每年补助金
7 JDN{ !jT annual pensionable emolument 可供计算退休金的年薪
]O`
{dnP annual report 年报
;oNhEB:F Annual Report on the Consumer Price Index 《消费物价指数年报》
gU R]{dq^' annual return 周年报表；周年申报表；每年报税表格
LrCk*@ Annual Return Rules 《周年报表规则》
QI!F6pGF annual review of consumer prices 每年消费物价回顾
r{seb E\
; annual roll-forward basis 逐年延展方式
+"ueq annual salary 年薪
cM&2SRBZ annual statement 年度报表；年度决算表
M('d-Q{B7L 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
`Ci4YDaz;k annuitant 年金受益人
fRvAKz|rL annuity 年金
/:\3 \{?0m annuity contract 年金合约
>m'x8x B= annuity on human life 人寿年金
k{AyD`'Q antecedent debt 先前的债项
mF09U(c i ante-dated cheque 倒填日期支票
}K(o9$V ^! anticipated expenditure 预期开支
-/D|]qqHm anticipated net profit 预期纯利
46h@j>/K anticipated revenue 预期收入
Qpt&3_ anti-inflation measure 反通货膨胀措施
;50_0Mv;(: anti-inflationary stance 反通货膨胀立场
.5Q :Xp apparent deficit 表面赤字
l+wc '= ] apparent financial solvency 表面偿债能力
8z<r.joxC apparent partner 表面合伙人
DXQi- +? application for personal assessment 个人入息课税申请书
%g cc
y| application of fund 资金应用
S*"u/b; application to release as liquidator and to destruct the books of accounts and documents
-Z^4 L 申请免除清盘人职务及毁灭帐簿与文件
?`zgq>R}w[ appointed actuary 委任精算师
1j\aH&)GH appointed auditor 委任核数师；委任审计师
_ jAo:K_Z appointed trustee 委任的受托人
=C
f(B<u appointer 委任人
D z_eB"} apportioned pro rata 按比例分摊
DP7 C ?}( apportionment 分配；分摊
3P <'F2o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[ B0K apportionment formula 分摊方程式
cUK\x2 apportionment of estate duty 遗产税的分摊
Ae?e 70bY appraisal 估价；评估
-qe bQv appreciable growth 可观增长
uu%?K@Qq appreciable impact 显着影响
}~o
ikN: appreciable increase 可观增长
QMk+RM8U appreciation 增值；升值
Gqyue7;0, appreciation against other currencies 相对其他货币升值
OK`Z@X_,bW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{ */dD` appreciation tax 增值税
m&R"2t_Z appropriation 拨款；拨用；拨付
t#<KxwhcN appropriation account 拨款帐目
%HSl)zEo>C Appropriation Bill 拨款法案
+#]|)V Z appropriation-in-aid system 补助拨款办法
`<j_[(5yb approved assets 核准资产
qi+&|80T. approved basket stock 认可一篮子证券
wH!#aB>k P approved budget 核准预算
'H FK Bp approved charitable donation 认可慈善捐款
+=8X8<Pu approved charitable institution 认可慈善机构
$Kq<W{H3ut approved currency 核准货币；认可货币
&.*uc|{ approved estimates 核准预算
l_v*7d approved estimates of expenditure 核准开支预算
xaL#MIR"u" approved overseas insurer 核准海外保险人
n=`w9qajd approved overseas trust company 核准海外信托公司
*`KrVu 6s approved pooled investment fund 核准汇集投资基金
*\LyNL( approved provident fund scheme 认可公积金计划
WF/l7u#4i approved provision 核准拨款
` Lz1{#F2G approved redeemable share 核准可赎回股份
lEfBe) 7+ approved regional stock 认可地区性证券
yx0Q+Sm1: approved retirement scheme 认可退休金计划
/R%^rz'w approved subordinated loan 核准附属贷款
0yHjrxc$ arbitrage 套戥；套汇；套利
4uX(_5#j arbitrageur 套戥者；套汇者
;,0lUc V arbitrary amount 临时款项
G+yL;G/ arrangement 措施；安排；协定
xeB4r/6 arrears 欠款
oP]L5S&A arrears of pay 欠付薪酬
+ v[O arrears of revenue 逾期未收税款；逾期未收的帐项
+t>XxYScx articles of association 组织章程；组织细则；组织章程细则
e}Q>\ t45 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l#6&WWmr ascertainment of profit 确定利润
u)7
]1e{ "Asia Clear" “亚洲结算系统”
g+9v$[! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wsfysat$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_j 5N=I{U Asian Development Fund [ADF] 亚洲发展基金
6 {7 3p@ Asian dollar bond 亚洲美元债券
(b|#n|~?YL Asian dollar market 亚洲美元市场
hb! ln7 Asian dollar rate 亚洲美元利率
ja75c~RUw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
k ZK//YN# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&A"e, h(^ asked price 沽盘；喊价；索价；卖方报价
s$3`X(Pn assessable income 应评税入息
H56
^n<tg assessable loss 应评税亏损
R H=$h! 5 assessable profit 应评税利润
O3+)qb!X assessable value 应评税值
Bj&_IDs4 assessed profit 估定利润
e;;):\p4 assessed value 经评估价值
yId;\o B assessment 评税；评定；估价；评税单
y.fs,!|%@ assessment number 评税编号；估价编号
&9@gm --b: assessment of additional tax 补加税评税
iIB9j8 assessment of performance 业绩评估；实绩评价
qwP $~Bj Assessor 评税主任
&>V/X{>$`K asset price bubbles 资产价格泡沫
2C{/`N asset-backed securities 具资产保证的证券
(0g7-Ci assets accretion 资产增值
F 8 ?uQP8 assets and liabilities 资产与负债
n7+aM@G assets betterment statement 资产递增表；资产改进表
H`? *
bG assets lending 实物放款；有抵押贷款
bpnv &EG assets of the company passing on the death 死者去世时转移的公司资产
nF j- <! assets pledged as security for liabilities 用作负债抵押的资产
QmHwn)Ly assets portfolio 资产投资组合
7&px+155 assets price 资产价格
Q!x` M 4 assets quality 资产质素
tO4):i1 assets realization 资产变现
T\cR2ZT~ assets refinancing arrangement 资产再集资安排
j Ii[ assets securitization 资产证券化
O8$~*NFJf assets situated outside Hong Kong 在香港以外地方的资产
Ft$^x- d assets stripping 削减资产；拆卖资产
Nor`c+,4 assets value 资产值
N Z)b:~a assignee 承让人
I)rGOda{ assignment 转让；转让书；转让契
3XGB+$]C assignment of interest 权益转让
blmmm(|~| assignment of letters patent and trade mark 专利证书及商标转让
9H[/T j-; assignment of property 物业转让；物业转让书
)"F5lOA6 assignment right 转让权
u x# . :C| assignor 转让人
[NZ-WU&&LP associate 有联系的人；有关连人士；相联者；合伙人；联系人
WzlS^bZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-^R b7 g- associate member 附属会员
iz$FcA] associated body corporate 相联法人团体
d>;2,srUf associated company 相联公司；联属公司
1GUqT 9) associated corporation 相联法团
s{cKBau Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;* .(. 公认会计师公会〔英国〕
w'|&5cS Association of Futures Exchange Brokers 香港期货经纪协会
+!Q!m 3/I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^IYJEqK association of underwriters 承保人组织
| yS5[?.` assumption of control 接管
xHm/^C&px assurance 担保；保险；转易；转易书
0FTRm2( assurance of interest 权益的转易
(GnVwJ<v9V at 19XX price 按一九ＸＸ年价格计算
[\88@B=jXP at a discount 按赔价计算；按贴水价格计算；打折扣
w/O<.8+ at a premium 按溢价计算；按升水价格计算
rQn{L{ at call 通知付款；按通知
" NJ ,0A at constant market price 按固定市价计算
9ptZVv=O at constant price 按固定价格计算
)F
+nSV; at cost 按成本计算
fWd~-U0M^ at current market price 按当时市价计算；按现时市价计算
L)1C'8 ). at current price 按当时价格计算；按现时价格计算
W\'Nv/L at factor cost 按要素成本计算；按生产要素成本计算
1Jl{1;c at money-of-the-day price 按付款当日价格计算
Ew>~a8! Fq at or better 按指定或较佳价位〔买卖指令〕
Oq[i & at par 按面值计算；平价
\Oz,Qzr| at sight 见票即付
m';#R9\Fz at the close 按收市盘
E Z..^M 3 at the opening 按开市盘
iwB8I ^ attestation 见证；见证条款
0Y[*l M- at-the-money option 平价期权
~Vwk:+): attorney 受权人；受托代表人
m; 1'u;
attornment 新拥有人承认书
0GS{F8f~, attributable profit 可归属利润
(LRNU)vD7$ attributable share value 可归属股份价值
BSOjyy1f Auckland Stock Exchange 奥克兰证券交易所
]c5DOv & auction 拍卖
B'<!k7Ew y auctioneer 拍卖商
\y[Bu^tk audit 审计；核数
^v
]UcnB0 Audit Commission 审计署
`}[VwQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1 pa*T! 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〕
n G!&u1 * audit review 帐目审查
KlY,NSlQ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g'KzdG`O0 audited account 审计帐目；经审计的帐目
>'eB2 audited annual account 经审计的周年帐目
Z+r%_|kZ audited balance sheet 经审计的资产负债表
mVa?aWpez auditor 核数师；核数主任；审计师
_ y iR h: auditor's certificate 核数师证明书；审计师证明书
1 % asx'^ auditor's report 核数师报告；审计师报告
;gEp!R8 Aussie bond 澳元债券
7t ZW^dF austerity budget 紧缩预算
%)BwE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
# -}kG" Australia All Ordinaries Index 澳洲所有普通股票指数
WC3W+v G7 Australian Dollar [AUD] 澳元
&fCP2]hj' Australian Options Market 澳大利亚期权市场
1NuR/DO Australian Securities Commission 澳洲证券事务监察委员会
YR?3 61FK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$*YC7f Australian Stock Exchange 澳大利亚证券交易所
}Q!h ov Austrian Schilling [ATS] 奥地利先令
CEbzJ authentication 认证；鉴证
d&NC Fx authority to purchase 委托购买证；委购书
\m(ymp<c` authorization 认可；核准；授权；授权书
v&p,Clt-2 authorization by direction 指示授权
g@<sU0B authorization by instruction 指令授权
wEBtre7 authorization by warrant 令状授权
zt-'SY authorization of unit trust 单位信托的认可
9 %D$T'K authorized agent 指定代理人
f -vZ2+HP authorized capital 法定资本
u+I3IdU3 authorized clerk 出市员
$7msL#E7 authorized dealer 认可交易商
XC*uz authorized financial institution 认可财务机构
?H y%ULk authorized fund 认可基金
'.]e._T authorized fund house 获授权的基金公司；认可基金公司
, D exJ1 authorized institution 认可机构
oP+kAV#] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
T Te A a authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"Q3PC!7X:5 authorized insurer 获授权保险人；获认可承保人
xN e_qO authorized investment 特准投资项目
fndK/~?]H authorized person 获授权人
>{ j,+$%kp authorized representative 获授权代表
=$^Wkau authorized share capital 法定股本
_7r qXkp% automated quotation system 自动报价系统
&=v/VRan[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<^CYxy 自动交易系统〔香港期货交易所有限公司〕
R#"U/ 8b>z automatic adjustment mechanism 自动调整机制
%T`4!:vy automatic adjustment system 自动调整系统
q :TZ =bs^ Automatic Clearing House 自动票据交换所
fn1 ?Qp| automatic exchange rates accumulation system 自动化汇率累集系统
H;b 8I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tn"Y9
k| automatic teller machine [ATM] 自动柜员机
ATKYjhc _ autopay 自动转帐
^zvA?'s available assets 可用资产
(:_%kmu available fiscal reserve 现存财政储备
)9; (>cdl available profit 可用利润
C>.]Bvg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Py|H?
, 6= average 平均；平均数；海损
i0,%}{` average basic salary 平均基本薪金
C_;HaQiu average consumer expenditure 平均消费开支；一般消费开支
<{$ ev&bQ average cost 平均成本
2>!_B\%) H average cost of land production 增辟土地平均成本
#g@ average daily turnover 平均每日成交额
cxtLy& C average daily wage rate 平均每日工资率
2(c<U6#C'l average expenditure pattern 平均开支模式
c'4>D,?1 average growth rate 平均增长率
@?<N +qdH> average net fixed assets 固定资产平均净值
&/B2)l6a average of relatives 相对价格平均数
u~' m7 average price 平均价格
xaGVu0q average propensity to consume 平均消费倾向；一般消费倾向
T^ /Gj|N* average propensity to save 平均储蓄倾向；一般储蓄倾向
xB?S#5G} average rate 平均率
JIyBhFI average revenue 平均收入；平均收益
:NwMb ^> average stock 平均库存；平均存货
)z]q"s5 Y average yearly rent 平均年租
{toyQ)C7 avoidance of double taxation 避免双重课税
:)K TZ avoidance of tax 避税
