A:
\7Fp@ .S3 A share Ａ股；甲类股份
}sM_^&e4X abatement of tax 减税；减扣免税额
9w-;d =(Q ABN AMRO Bank N.V. 荷兰银行
MX7$f (Hy above-the-line expenditure 线上项目支出；经常预算支出
3*e )D/l m above-the-line receipt 线上项目收入；经常预算收入
21hTun"W ABSA Asia Limited 南非联合亚洲有限公司
uC? /p1 absolute change 绝对数值变更
j^tt Tq|l absolute expenditure 实际开支
hn e}G._b absolute guideline figure 绝对准则数字
JR|P]} absolute interest 绝对权益
LGWQBEXw absolute order of discharge 绝对破产解除令
T/q*k)IoR absolute profit margin 绝对利润幅度
7
;x
to = absolute value 实值；绝对值
D ;Y2yc[v absolutely vested interest 绝对既得权益
hmv*IF. absorbed cost 已吸收成本；已分摊成本
D\ P-|} absorption 吸收；分摊；合并
BWzo|isv absorption rate 吸收率；摊配率；分摊率
GX N:= ACB Finance Limited 亚洲商业财务有限公司
$~r=I[5'( acceptable form of reciprocity 合理的互惠条件
>n5Kz]]% acceptable rate 适当利率；适当汇率
l'?(4 N acceptance agreement 承兑协议
, 1 i l& acceptance for honour 参加承兑
@Dd3m WKq acceptor 承兑人；接受人；受票人
1+Bj` ACP acceptor for honour 参加承兑人
YGZa## i accident insurance 意外保险
*-s':('R Accident Insurance Association of Hong Kong 香港意外保险公会
+`TwBN,kp- accident insurance scheme 意外保险计划
p 9eTrFDy? accident year basis 意外年度基准
\ZC 0bHsA accommodation 通融；贷款
hho\e
8 accommodation bill 通融票据；空头票据
7+m.:~H3 } accommodation party 汇票代发人
FeJKXYbk< account balance 帐户余额；帐户结余
^;;gPhhWV account book 帐簿
Xnxb.{C account collected in advance 预收款项
G4"[ ynlWV account current book 往来帐簿
4iJ4g% ] account of after-acquired property 事后取得的财产报告
8e_9u@p+w account of defaulter 拖欠帐目
||#+ ^p7G account payable 应付帐款
<'O|7.
^^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
3#h@,>Z; account receivable 应收帐款
>x${I`2w account receivable report 应收帐款报表
d4LH`@SUZ- account statement 结单；帐单；会计财务报表
_p%@x :\ account title 帐户名称；会计科目
t#7owY$^ accountant's report 会计师报告
2MDY nMy Accountant's Report Rules 会计师报告规则
`%=!_| accounting and auditing procedure 会计与审计程序；会计与核数程序
!-8y;,P Accounting Arrangements 《会计安排》
0~ cbB accounting basis 会计基础
HCa EETk5 accounting by Official Receiver 破产管理署署长呈交的帐目
sDXQ{*6a Accounting Circular 《会计通告》
D#11
N^-K accounting class 会计类别
B{NGrC`5) accounting date 记帐日期；会计结算日期
78E<_UgcB accounting for money 款项核算
}nWW`:t kx Accounting Officer 会计主任
?8$h%Ov- accounting period 会计报告期；会计期
@eRv`O" accounting policy 会计政策；会计方针
P ,7beHjf accounting practice 会计惯例
$WbfRyXi7' accounting principle 会计准则
= ]0AZ accounting record 会计记录
u@kr;^m accounting report 会计报告
l8d }g Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xUDXg* Accounting Society of China 中国会计学会
DC=XPn/V accounting statement 会计报表
&DWSu`z accounting system 会计制度；会计系统
C 4\Q8uK accounting transaction 会计事项；帐务交易
<2fvEW/#v accounting treatment 会计处理
i$z*~SuM# accounting year 会计年度
O_&K m[ accretion 增值；添加
Yu|L6#[E accrual 应计项目；应累算数目
I>@Qfc
bG accrual basis 应计制；权责发生制
9S{0vc/2@ accrual basis accounting 应计制会计；权责发生制会计
<is%lx(GDX accrue 应累算；应计
z5t"o ! accrued benefit 应累算利益
- s0QE Q accrued charges 应计费用
d0-T\\U accrued cumulative preference share dividend 应累算的累积优先股股息
9TV1[+JWe accrued expenses 应累算费用
Ai5D[ykX accrued interest payable 应付利息；应计未付利息
s@|TQ9e |j accrued interest receivable 应收利息；应计未收利息
HeM- accrued right 累算权益
'dcO- A:> accruing profit 应累算的利润
01o,9_|FL accumulated fiscal reserve 累积财政储备
V Rz9 ;=m accumulated profit 累积利润；滚存溢利
4|KtsAVp{ accumulated reserve 累积储备
>('Z9<|r: accumulation of surplus income 累积收益盈余
eed!SmP acquired assets 既得资产
$~:|Vj5iZ\ acquisition 收购；购置；取得
d7 v_> acquisition cost 购置成本
\Gy+y` acquisition expenses 购置费用
8#15*'Y acquisition of 100% interest 收购全部股权
jR{Rd}QtQ acquisition of control 取得控制权
] D|Hq4ug acquisition of fixed assets 购置固定资产
N "2P]Z r acquisition of shell “买壳”
x: 2 o$+v3 acquisition price 收购价
.$"69[1H act of God 天灾
\rmge4`4 acting partner 执事合伙人
2-gI@8NPI active market 买卖活跃的市场；交投畅旺的市场；旺市
*@[+C~U active partner 积极参与的合伙人
6q~*\KRk active trading 交投活跃
CL"q " actual circulation 实际流通
(W_U<~`t actual cost 实际成本
&(rR )cG actual expenditure 实际开支；实际支出
Z_[jah actual income 实际入息；实际收入；实际收益
TXK82qTdf actual market 现货市场
R5MY\^H/A actual price 现货价；实际价格
{&.?u1C.\ actual profit 实际利润
A{ a`%FAV actual quotation 实盘；实际价位；实际报价
]nQ(|$rW
actual year basis 按实际年度计算
^I6GH?19>e actuals 实货
aKC3v R0 actuarial investigation 精算调查
+zSdP2s actuarial principle 精算原则
6#1:2ZHKG actuarial report 精算师报告
jW_FaPW(p Actuarial Society of Hong Kong 香港精算学会
`rI[ actuarial valuation 精算师估值
XnV$}T:?X actuary 精算师
3ypf_]< ad referendum agreement 暂定协议；有待覆核的协定
firiYL"=44 ad valorem duty 从价税；按值征税
B e2yS]U ad valorem duty system 从价税制
B I 0 A0 ad valorem fee 从价费
Qb&gKQtt@ ad valorem tariff 从价关税
F[==vte| additional allowance 额外免税额
+v"%@lC}; additional amount for unexpired risk 未过期风险的额外款额
q<w Q/m additional assessable profit 补加应评税利润
1<3! additional assessment 补加评税
= j
S additional commitment 额外承担
!gFUC<4bu additional commitment vote 额外承担拨款
Q)}z$h55 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&p:GB _ additional dependent parent allowance 供养父母额外免税额
N!^5<2z@eT additional provision 额外拨款
kS$m$
D additional stamp duty 附加印花税
a1#
'uS9W additional tax 补加税罚款；补加税款
;U$EM+9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]$?\,` adjudged bankrupt 被裁定破产
f)!7/+9> adjudicated bankrupt 裁定破产人
%R LGO& adjudication fee 裁定费；评定印花税额手续费；评估契据费
f2RIOL, adjudication of bankruptcy 裁定破产；宣告破产
o:Q.XWa@MG adjudication of insolvency 裁定无力偿还债务
>X-*Hu'U# adjusted actual 经调整的实数；调整后的实数
\9s x_T adjusted current assets 经调整的流动资产；调整后的流动资产
A0 1 D-) adjusted figure 经调整的数字；调整后的数额
UvM _~qo adjusted liabilities 经调整的负债；调整后的负债
dLy-J1h\ adjusted loss 经调整的亏损；调整后的亏损
{]dH+J7 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
<Z8^.t)| adjusted profit 经调整的利润；调整后的利润
1PjqXgN5p adjusted surplus 经调整的盈余额；调整后的盈余额
!0
-[}vvU adjusted value 经调整的价值；调整后的价值
K44j-Ypb adjustment 调整；修订；理算〔保险〕
X3, + aL` adjustment centre 调剂中心
SjB#"A5 adjustment lag 调整过程的时间差距；调整时差
)m[dfeqd + adjustment mechanism 调整机制
L% ?3VW adjustment of loss 亏损调整
F 5Fz T^ adjustment process 调整过程；调整程序
6b 9 &V` adjustment range 调整幅度
*q |3QHZ administered exchange rate 受管制汇率
RTRi{p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5 ]v]^Y'? administration expenses 行政费用
gTjhD( administration fee 手续费；行政费
;(,1p i7| administration in bankruptcy 破产管理
f6zS_y9gn administration order 遗产管理令
Y]>Qu f.! administrator 管理人；遗产管理人
k=):>} administrator of the estate 遗产管理人
w x %TQ! admission of debt 债项承认书
KK4"H ]!. admission of proof 接纳债权证明
"[BDa}Il advance 放贷款项；垫付款项；预支款项；预付款项
,3E9H &@ j advance account 暂支帐目；预付款帐户
XT0:$0F advance compensation 预付补偿金
t?: Q advance from shareholder 股东垫款
a#G]5T Z advance pending reimbursement 预支以待日后付还
e<[0H 8 advanced economy 先进经济体系
y:3d`E4Xw advancement 预付；预付财产
[Y=X^"PF advances warrant 垫款令
,,KGcDBj advancing 贷出
-S,xR5 adverse balance 逆差
!@vM@Z" adverse exchange 逆汇
K:g:GEDgf advertisement addressed to shareholders 在报章刊登的致股东通告
0x/3Xz advice for collection 托收通知书
zr5(nAl advice of drawing 提款通知书；汇票通知书
DTR/.Nr'K advice of payment 付款通知
s.7s:Q` Advisory Committee [Securities and Futures Commission]
lYMNx|PF 谘询委员会〔证券及期货事务监察委员会〕
=y kOh_M Advisory Committee on Diversification 经济多元化谘询委员会
C #A\Rfi affidavit 誓章；遗产申报誓章
5zBayJh# affidavit of no receipt 述明无收款的誓章
d$(>=gzBQ affiliate 联号；联营公司；附属公司
{!9i 8T affiliated company 附属公司；联号；联营公司
wu2C!gyBo affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ST[+k affordability 负担能力
2>bV+[@B African Development Bank [AfDB] 非洲开发银行
#RA3 T[A after-acquired property 事后取得的财产
qTl/bFD after-hours dealing 市后交易
U\\nSU after-tax profit 税后盈利；税后利润；税后溢利
,@'M'S agency agreement 代理协议
xFY<
ns agency expenses 代理机构的开支
~1 yMw.04V agency fee 代理费
t uiQk=[ c Agency Law 《代理法》
!(wH}ti agent 代理人；承销人
11Hf)]M
agent of company 公司代理人
tS vklI agent's fee 代理人费；经纪费
U.B= %S aggregate 总计；总数；总体数字
{k}EWV aggregate amount 总款额；总额
j$8i!C aggregate assets and liabilities 总体资产与负债
q
T pvz aggregate at constant price 按固定价格计算的总体数字
Y4B< ]C4 aggregate demand 总需求
J|BZ{T}d aggregate gross position 总持仓量
VF<C#I aggregate limit 总限额
6(X5n5C aggregate of salaries tax 合计薪俸税
>.- $ ?2 aggregate performance 总体表现；总体业绩
X;?Z_3I:5 aggregate supply 总体供应
7JNy;$] / aggregate surplus 总盈余
2m?!!We q aggregate total 整体总额
o-D,K dY aggregate value 总值；合计价值
Iu -CXc aggregated basis 合计基准
AIXvS*Y , aggregated net chargeable income 合计应课税入息实额
WZ<kk T aggregation 合并计算；合计；总和
OLdD3OI aggregation of incomes of husband and wife 夫妇入息合并计算
,t]qe aggregation of property 财产的总和
<15 PO B agio 差价；贴水
%$l^C!qcY 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》
-Jtx9P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6^ Ds I 《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》
;I+"MY7D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b:iZ.I 《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》
M K<VjpP0( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9A4h?/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@- ma_0cZQ agreement for a settlement 授产协议
/@.c
59r agreement for assignment 转让协议
Q:x:k+O- agreement for sale 售卖协议；买卖协议
VnJ-nf A agreement for sale and purchase 买卖协议
vsM] <t agreement for the payment of interest 支付利息协议
!j3V'XU#Zn agreement for the repayment of money 还款协议
yT>t[t60/S agreement of reinsurance 再保险协议
Q l$t Agricultural Bank of China 中国农业银行
r12{XW?~ air passenger departure tax 飞机乘客离境税
Pj!{j)-tS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yO6
_G q{ airport tax 机场税
^!*?vHx: alcohol duty 酒精税
Z-{!Z;T)z alienation 让与；让渡；转让
(&6C,O~n^. alimony 生活费；赡养费
/I' n] All Ordinaries Index [AOI] 所有普通股指数
?]=fC{Rh all risks 全险；综合险
9 o7d3 ir) All Sales Record for Stock Market 《股票市场成交报告》
#f'(8 JjY Allied Capital Resources Limited 新联财务有限公司
Y"uFlHN&i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Jb~ -)n2 allocation letter 拨款信件
E00zf3Jgv' allocation of fund 分配款项；预留款项
xmDX1sL** allocation of profit 利润分配；溢利分配
Ohm>^N;
allocation warrant 拨款令
>q&Q4E0 allotment 分配；配股
(Jw[}&+ allotment notice 股份配售通知；配股通知
!k&~|_$0@ allotment of shares 股份分配
Te8BFcJG allowable 可获宽免；免税的
id-VoHd K allowable business loss 可扣除的营业亏损
Hr$oT=x[ allowable expenses 可扣税的支出
La ZF=<w( allowance 免税额；津贴；备抵；准备金
k:4?3zJI allowance for debts 债项的免税额
bmAgB}Ior allowance for depreciation by wear and tear 耗损折旧免税额
sK:,c5^ allowance for funeral expenses 殡殓费的免税额
{I |k@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X*~NE\ allowance for repairs and outgoings 修葺及支出方面的免税额
6Upg\( allowance to debtor 给债务人的津贴
wE75HE`gW alteration of capital 资本更改
/s%I(iP4 alternate trustee 候补受托人
1>*]jj} amalgamation 合并
Gc9^Z= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~^.&nph ambit of charges 征税范围；收费范围
(%>Sln5hq amended valuation 经修订的估值
NEO~|B*oDU American Commodities Exchange 美国商品交易所
2`* %NJ American Express Bank Limited 美国运通银行
x~GV#c American Stock Exchange 美国证券交易所
ED/-,>[f amortization 摊销
tji,by#E/% amount due from banks 存放银行同业的款项
34C
^vBp amount due from banks abroad 存放海外银行同业的款项
L IH>IpamN amount due from holding companies 控股公司欠款
Krk Zv$u, amount due from local banks 存放本港银行同业的款项
)).;p_nLZ amount due to banks 银行同业的存款
&,Q{l$`X amount due to banks abroad 海外银行同业的存款
fBH&AO$Q amount due to holding companies 控股公司存款
]tZ 5XS amount due to local banks 本港银行同业的存款
h6x+.}} amount due to outport banks 外埠银行同业的存款
&1Fcwj amount for note issue 发行纸币的款额
1A- 8,) amount of bond 担保契据的款额
YeJ95\jf amount of consideration 代价款额
g]xZ^M+ amount of contribution 供款数额
P&aH6*p1 amount of indebtedness 负债款额
>* } qGk amount of principal of the loan 贷款本金额
SEchF"KJQF amount of rates chargeable 应征差饷数额
^ TWN_(-@ amount of share capital 股本额
~rCnST amount of sums assured 承保款额
n @L!{zY amount of variation 变动幅度
<J-OwO a-1 amount of vote 拨款数额
8"LaP3U amount payable 应付款额
_ 3p:q. amount receivable 应收款额
l``1^&K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@\l>
<R9V analysis 分析
F.8{
H9` ancillary risk 附属风险
w=e,gNO annual account 周年帐目；周年帐目报表；年度决算；年结
6sy%KO*A annual accounting date 年结日期
F'CUkVC0~P annual allowance 每年免税额；年积金；年度津贴；年津
>2syF{`j annual balance 年度余额
GIVs)~/Eq annual disposable income 每年可动用收入
8
(^2 annual estimates 周年预算
CES FkAj~ annual fee 年费
! T,7 annual general meeting 周年大会
24N,Bo
3 annual growth rate 年增率；每年增长率
Dlj=$25 annual long-term supplement 长期个案每年补助金
N/?Ms rZw annual pensionable emolument 可供计算退休金的年薪
^z&xy41#B annual report 年报
iL 4SL}P Annual Report on the Consumer Price Index 《消费物价指数年报》
'v| 2} T* annual return 周年报表；周年申报表；每年报税表格
$fKwJFr Annual Return Rules 《周年报表规则》
L)nVNY@Mc annual review of consumer prices 每年消费物价回顾
o m_&|9B) annual roll-forward basis 逐年延展方式
8) PO EY4 annual salary 年薪
3 n:<oOV annual statement 年度报表；年度决算表
cHsJQU*K6 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
h/TPd] annuitant 年金受益人
b$R>GQ?# annuity 年金
, D1[}Lr=K annuity contract 年金合约
<Z8] W1) annuity on human life 人寿年金
$Qy(ed antecedent debt 先前的债项
2F VKgyV ante-dated cheque 倒填日期支票
h5F'eur anticipated expenditure 预期开支
}ZmdX ^xB anticipated net profit 预期纯利
Y|VzeJC anticipated revenue 预期收入
1M;)$m: anti-inflation measure 反通货膨胀措施
~$\j$/A8/ anti-inflationary stance 反通货膨胀立场
1UM]$$:i apparent deficit 表面赤字
.V.N^8(:a apparent financial solvency 表面偿债能力
dY-a,ch"8p apparent partner 表面合伙人
>Au<y,Tw application for personal assessment 个人入息课税申请书
CQ( @7 application of fund 资金应用
x b0+4w| application to release as liquidator and to destruct the books of accounts and documents
}\0"gM 申请免除清盘人职务及毁灭帐簿与文件
@E>^\!nH appointed actuary 委任精算师
GC\/B0! appointed auditor 委任核数师；委任审计师
BkZ%0rw% appointed trustee 委任的受托人
K ncoIw appointer 委任人
kTk?[BK apportioned pro rata 按比例分摊
8_,ZJ9 l ; apportionment 分配；分摊
_(z"l"l=$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R]Yhuo9,&n apportionment formula 分摊方程式
A zle ;\l` apportionment of estate duty 遗产税的分摊
}1W$9 \% appraisal 估价；评估
y*(YZ zF appreciable growth 可观增长
]s -6GT appreciable impact 显着影响
a2 rv4d= appreciable increase 可观增长
#`fT%'T! appreciation 增值；升值
|@g1|OWd| appreciation against other currencies 相对其他货币升值
` `<1Lo@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j%}Jl appreciation tax 增值税
Zb }PP;O appropriation 拨款；拨用；拨付
_-&.=3\1 appropriation account 拨款帐目
heKI<[8l Appropriation Bill 拨款法案
31* 6 ;( appropriation-in-aid system 补助拨款办法
|i`@!NrFL approved assets 核准资产
X2uX+}h*tA approved basket stock 认可一篮子证券
u
.2sB6} approved budget 核准预算
;9PM?Iy[ approved charitable donation 认可慈善捐款
~/U0S.C approved charitable institution 认可慈善机构
O%&@WrFq approved currency 核准货币；认可货币
Vw*x3>` approved estimates 核准预算
` aUp&8{ approved estimates of expenditure 核准开支预算
W =zG approved overseas insurer 核准海外保险人
qj6`nbZ{va approved overseas trust company 核准海外信托公司
=eqI]rVj^ approved pooled investment fund 核准汇集投资基金
'/H(,TM approved provident fund scheme 认可公积金计划
[KH ?5 C approved provision 核准拨款
QB[s8"S approved redeemable share 核准可赎回股份
QRlzGRueR& approved regional stock 认可地区性证券
n{t',r50 approved retirement scheme 认可退休金计划
@;6}x O2 approved subordinated loan 核准附属贷款
jEsTw_ arbitrage 套戥；套汇；套利
#FB>}:L{h* arbitrageur 套戥者；套汇者
>y 9o&D arbitrary amount 临时款项
aHC;p=RQ\A arrangement 措施；安排；协定
?X'*
p<` arrears 欠款
X^Y9T`mQ } arrears of pay 欠付薪酬
WQpJd7 arrears of revenue 逾期未收税款；逾期未收的帐项
S7a 6ntei articles of association 组织章程；组织细则；组织章程细则
`&_ k\/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
pU ]{Z( ascertainment of profit 确定利润
@6q$Zg/ "Asia Clear" “亚洲结算系统”
CLfb`rF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h!K2F~i{P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C/waH[Yzan Asian Development Fund [ADF] 亚洲发展基金
A{2$hKqHi Asian dollar bond 亚洲美元债券
C[nr> Asian dollar market 亚洲美元市场
{,FeNf46 Asian dollar rate 亚洲美元利率
:WIf$P?X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g
u =fq\` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!2| `aa asked price 沽盘；喊价；索价；卖方报价
q "D
L6 >j assessable income 应评税入息
. p9h$z^ assessable loss 应评税亏损
iFG5%>5F assessable profit 应评税利润
a{HgIQg_>R assessable value 应评税值
s| r7DdI assessed profit 估定利润
W 'a~pB1I assessed value 经评估价值
ff1B)e assessment 评税；评定；估价；评税单
Z 03 4wn\N assessment number 评税编号；估价编号
d4>-a^)V assessment of additional tax 补加税评税
0^.4eX:E_ assessment of performance 业绩评估；实绩评价
= )l: ^+q Assessor 评税主任
0 D3+R1>_D asset price bubbles 资产价格泡沫
[y[v]'
asset-backed securities 具资产保证的证券
s<_LcQbt{ assets accretion 资产增值
pt%~,M _ assets and liabilities 资产与负债
,35: Srf| assets betterment statement 资产递增表；资产改进表
@b*T4hwA. assets lending 实物放款；有抵押贷款
}t
D!xI; assets of the company passing on the death 死者去世时转移的公司资产
PnIvk]"Ab assets pledged as security for liabilities 用作负债抵押的资产
OO\biYh o assets portfolio 资产投资组合
q\t>D
_lU assets price 资产价格
"8ii Rzt# assets quality 资产质素
x]><}! \<& assets realization 资产变现
K:
o|kd assets refinancing arrangement 资产再集资安排
Ya&\ly
/i assets securitization 资产证券化
_2X6bIE assets situated outside Hong Kong 在香港以外地方的资产
*_/eAi/WG assets stripping 削减资产；拆卖资产
8pL>wL
&C assets value 资产值
*CY6
a
assignee 承让人
O4d^ig-xaH assignment 转让；转让书；转让契
0?Tk* X assignment of interest 权益转让
yCkW2p]s,K assignment of letters patent and trade mark 专利证书及商标转让
}:9| *m<$t assignment of property 物业转让；物业转让书
%Di 7u- x assignment right 转让权
a.}:d30 assignor 转让人
'x,GI\;? associate 有联系的人；有关连人士；相联者；合伙人；联系人
lmtQr5U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
iWN.3 |r associate member 附属会员
t:"=]zUU associated body corporate 相联法人团体
gvc'
$9% associated company 相联公司；联属公司
f-v ND'@ associated corporation 相联法团
*fvI.cKiGP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3w^J"O/T 公认会计师公会〔英国〕
^,Y~M_= Association of Futures Exchange Brokers 香港期货经纪协会
^W [B[Y<k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ghobu}wuF association of underwriters 承保人组织
vi! r8k assumption of control 接管
kL PO+lg+ assurance 担保；保险；转易；转易书
8~s-t assurance of interest 权益的转易
dy6F+V\DG at 19XX price 按一九ＸＸ年价格计算
U8QR*"GmT at a discount 按赔价计算；按贴水价格计算；打折扣
M ,_^hm7 at a premium 按溢价计算；按升水价格计算
j^$3vj5E[ at call 通知付款；按通知
JM+sHHs at constant market price 按固定市价计算
xH`j7qK. at constant price 按固定价格计算
$~G0#JL at cost 按成本计算
h*\TCl) at current market price 按当时市价计算；按现时市价计算
^= izqh5S at current price 按当时价格计算；按现时价格计算
}lC64;yo at factor cost 按要素成本计算；按生产要素成本计算
,LW(mdIe( at money-of-the-day price 按付款当日价格计算
=2g[tsY at or better 按指定或较佳价位〔买卖指令〕
=JbdsYI( at par 按面值计算；平价
Ic{ 'H2~4, at sight 见票即付
R( /[NvUb at the close 按收市盘
71 L\t3fG at the opening 按开市盘
."F'5eTT~ attestation 见证；见证条款
>d27[% at-the-money option 平价期权
_!C)r*0( attorney 受权人；受托代表人
vA2,&%jw attornment 新拥有人承认书
xu"94y+ attributable profit 可归属利润
]cLEuE^& attributable share value 可归属股份价值
~aqT~TL_ Auckland Stock Exchange 奥克兰证券交易所
{?
K|(C auction 拍卖
D,GPn%Wqi auctioneer 拍卖商
<r7qq$ audit 审计；核数
e"o6C\c Audit Commission 审计署
M\y~0 uZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HoIK x_ 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〕
s;-78ejj7 audit review 帐目审查
+YQ~t,/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
FU]8.)`G audited account 审计帐目；经审计的帐目
hk7(2j7 B audited annual account 经审计的周年帐目
liugaRO8J audited balance sheet 经审计的资产负债表
gc,J 2B]61 auditor 核数师；核数主任；审计师
~.4W,QLuD auditor's certificate 核数师证明书；审计师证明书
u"#6_-0 y auditor's report 核数师报告；审计师报告
o&hKg#nO83 Aussie bond 澳元债券
*3.yumcv{L austerity budget 紧缩预算
I!F}`d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,Ou1!`6?t Australia All Ordinaries Index 澳洲所有普通股票指数
A"\P&kqMV Australian Dollar [AUD] 澳元
f 74%YY Australian Options Market 澳大利亚期权市场
~ C/Yv&58 Australian Securities Commission 澳洲证券事务监察委员会
e_I; y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0uVk$\:i Australian Stock Exchange 澳大利亚证券交易所
r3[t<xlFf Austrian Schilling [ATS] 奥地利先令
r}_Lb.1] authentication 认证；鉴证
) 8x:x7 ? authority to purchase 委托购买证；委购书
.y %pGi authorization 认可；核准；授权；授权书
M 9(ez7Z authorization by direction 指示授权
{ .aK{
V authorization by instruction 指令授权
W2 F +^ authorization by warrant 令状授权
Nh1 e1m? authorization of unit trust 单位信托的认可
?dJ/)3I%F authorized agent 指定代理人
zt)p`kd D authorized capital 法定资本
L)k b (TH authorized clerk 出市员
8m/FKO (r authorized dealer 认可交易商
hapB! ~M? authorized financial institution 认可财务机构
TdNuD V authorized fund 认可基金
Xb(CH#*{z authorized fund house 获授权的基金公司；认可基金公司
w&wA >q>& authorized institution 认可机构
q9>Ls -k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2d5}`> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#sz ]PZ\ authorized insurer 获授权保险人；获认可承保人
2A*X Hvwb authorized investment 特准投资项目
)Y&MIJ7>@ authorized person 获授权人
]^yV`Z8 authorized representative 获授权代表
GZ/pz+)i& authorized share capital 法定股本
?Kx6Sf<i automated quotation system 自动报价系统
95.qAFB1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c W81 自动交易系统〔香港期货交易所有限公司〕
R/ ALR automatic adjustment mechanism 自动调整机制
z9k *1: automatic adjustment system 自动调整系统
g:3d< CS Automatic Clearing House 自动票据交换所
msA' 5> automatic exchange rates accumulation system 自动化汇率累集系统
ShL1'Z} ^{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PtVo7zO ye automatic teller machine [ATM] 自动柜员机
86;+r'3p. autopay 自动转帐
G*P[z'K= available assets 可用资产
h .4qlx| available fiscal reserve 现存财政储备
}j+~'O4m available profit 可用利润
qy7hkq.uX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
fbh6Ls/ average 平均；平均数；海损
olD@W
UB average basic salary 平均基本薪金
vh9kwJyT average consumer expenditure 平均消费开支；一般消费开支
b{~fVil$y average cost 平均成本
%+AS0 JhB average cost of land production 增辟土地平均成本
T7>4 8eH average daily turnover 平均每日成交额
I!|y;mh:it average daily wage rate 平均每日工资率
V;>9&'Z3 average expenditure pattern 平均开支模式
L
Yh@ u1p average growth rate 平均增长率
pchQ#GU average net fixed assets 固定资产平均净值
i_ |9<7a
average of relatives 相对价格平均数
?o2;SY(- average price 平均价格
+Od1)_'\D3 average propensity to consume 平均消费倾向；一般消费倾向
~pHJ0g:t average propensity to save 平均储蓄倾向；一般储蓄倾向
MxM]( ew~7 average rate 平均率
=8$| _ average revenue 平均收入；平均收益
m.1LxM$8 average stock 平均库存；平均存货
5xh!f%6 average yearly rent 平均年租
@Ufa -h5"( avoidance of double taxation 避免双重课税
HBt|}uZ?6i avoidance of tax 避税
