A:
vF'Y; M A share Ａ股；甲类股份
H :`H4 S} abatement of tax 减税；减扣免税额
?H21Ru>:* ABN AMRO Bank N.V. 荷兰银行
$gaGaB above-the-line expenditure 线上项目支出；经常预算支出
srd\Mf_Ej above-the-line receipt 线上项目收入；经常预算收入
jlaC: (6 ABSA Asia Limited 南非联合亚洲有限公司
Z 67'/z$0 absolute change 绝对数值变更
`_< O _ absolute expenditure 实际开支
cIXqnb absolute guideline figure 绝对准则数字
8AmB0W> e absolute interest 绝对权益
6JE_rAab absolute order of discharge 绝对破产解除令
E-HK=D&W/ absolute profit margin 绝对利润幅度
tx}=c5 absolute value 实值；绝对值
x Z`h8 absolutely vested interest 绝对既得权益
#i-b|J+% absorbed cost 已吸收成本；已分摊成本
U{8x.CJ] absorption 吸收；分摊；合并
SM[VHNr,- absorption rate 吸收率；摊配率；分摊率
lxtt+R ACB Finance Limited 亚洲商业财务有限公司
z_nY>_L83* acceptable form of reciprocity 合理的互惠条件
K5(:0Q.5y acceptable rate 适当利率；适当汇率
r< _qU3Eaj acceptance agreement 承兑协议
vk|xY DD acceptance for honour 参加承兑
(Cbm*VL acceptor 承兑人；接受人；受票人
_/h<4G6A acceptor for honour 参加承兑人
a} :2lL% accident insurance 意外保险
D<Z]kR( Accident Insurance Association of Hong Kong 香港意外保险公会
#8a k=lL accident insurance scheme 意外保险计划
- @mcu{& accident year basis 意外年度基准
G,,f' > accommodation 通融；贷款
d +&w7/F accommodation bill 通融票据；空头票据
\& ^U9=uq accommodation party 汇票代发人
p)* x7~3e account balance 帐户余额；帐户结余
OT}P0
~4s account book 帐簿
y6 gaoj account collected in advance 预收款项
z /f0 .RJ account current book 往来帐簿
L
[X "N account of after-acquired property 事后取得的财产报告
fWl #CI\] account of defaulter 拖欠帐目
3F {R$M} account payable 应付帐款
(Iv*s d
* account payee only [A/C payee only] 只可转帐；存入收款人帐户
wo\O 0?d3{ account receivable 应收帐款
Xrz pn&Y=# account receivable report 应收帐款报表
D]+@pK b account statement 结单；帐单；会计财务报表
rVDOco+w account title 帐户名称；会计科目
dp*E#XCr1 accountant's report 会计师报告
6MelN^\[7 Accountant's Report Rules 会计师报告规则
Q ` z2SYz> accounting and auditing procedure 会计与审计程序；会计与核数程序
C$`^(?iO/ Accounting Arrangements 《会计安排》
NdM \RD_R accounting basis 会计基础
zl)r3#6hW accounting by Official Receiver 破产管理署署长呈交的帐目
xgZ<. r Accounting Circular 《会计通告》
[ lE^0_+ accounting class 会计类别
:Oi}X7\ accounting date 记帐日期；会计结算日期
a*!9RQ accounting for money 款项核算
9Q&]5| x Accounting Officer 会计主任
?fNUmk^A< accounting period 会计报告期；会计期
L#`X;: accounting policy 会计政策；会计方针
C@@PL sMg accounting practice 会计惯例
D1Q]Z63, accounting principle 会计准则
\r- v]]_<d accounting record 会计记录
:<,tGYg/! accounting report 会计报告
]N6UY Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fq !CB]C Accounting Society of China 中国会计学会
-hZw.eChQa accounting statement 会计报表
;rt\ accounting system 会计制度；会计系统
Y|-:z@n6C accounting transaction 会计事项；帐务交易
"VA'W/yv! accounting treatment 会计处理
R{{?wr6b$ accounting year 会计年度
XZj3 x',; accretion 增值；添加
[.nkNda5)v accrual 应计项目；应累算数目
*):s**BJ$ accrual basis 应计制；权责发生制
DN|+d{^lN accrual basis accounting 应计制会计；权责发生制会计
1A N)% accrue 应累算；应计
r
['zp=9 accrued benefit 应累算利益
/F}dC/W accrued charges 应计费用
@Qd5a(5W M accrued cumulative preference share dividend 应累算的累积优先股股息
:<xf '. accrued expenses 应累算费用
x=V3_HI/} accrued interest payable 应付利息；应计未付利息
>* ]B4Q accrued interest receivable 应收利息；应计未收利息
P$"s*otr accrued right 累算权益
b:x*Hjf accruing profit 应累算的利润
m0JJPBp accumulated fiscal reserve 累积财政储备
kvam`8SeL accumulated profit 累积利润；滚存溢利
-
*xn`DH accumulated reserve 累积储备
14p{V} f3 accumulation of surplus income 累积收益盈余
A2I\T, Z acquired assets 既得资产
pm:# @sl acquisition 收购；购置；取得
[q(}~0{"- acquisition cost 购置成本
kDc/]Zb% acquisition expenses 购置费用
VoNk.h" T acquisition of 100% interest 收购全部股权
[m9=e-KS$Q acquisition of control 取得控制权
4&H&zST//m acquisition of fixed assets 购置固定资产
+l>X Z acquisition of shell “买壳”
e(jD[q acquisition price 收购价
L+0O=zJF act of God 天灾
z#+S f. acting partner 执事合伙人
9oVprd >%@ active market 买卖活跃的市场；交投畅旺的市场；旺市
pB,l t6 active partner 积极参与的合伙人
gf lO0$i active trading 交投活跃
]O&yy{yYK actual circulation 实际流通
h BzZJ/jn actual cost 实际成本
CjLiLB
actual expenditure 实际开支；实际支出
[B%:!Q)@ actual income 实际入息；实际收入；实际收益
sUpSXG-W/@ actual market 现货市场
6x@4gP y[ actual price 现货价；实际价格
^fti<Lw5 actual profit 实际利润
hIwqSKq9 actual quotation 实盘；实际价位；实际报价
W7. QK/@ actual year basis 按实际年度计算
M>@PRb:Oc actuals 实货
x6
h53R actuarial investigation 精算调查
v8K4u) actuarial principle 精算原则
#6n uiSF actuarial report 精算师报告
{$v>3FG Actuarial Society of Hong Kong 香港精算学会
}*vO&J@z actuarial valuation 精算师估值
_sF
Ad` actuary 精算师
x24&mWgU ad referendum agreement 暂定协议；有待覆核的协定
1"U.-I@ ad valorem duty 从价税；按值征税
pYX!l:h k ad valorem duty system 从价税制
I6[=tB ad valorem fee 从价费
HLl"=m1/> ad valorem tariff 从价关税
M|qJZ#{4> additional allowance 额外免税额
Zu/1:8x additional amount for unexpired risk 未过期风险的额外款额
>C}KSyV; additional assessable profit 补加应评税利润
]!cLFXa additional assessment 补加评税
MG74,D.f additional commitment 额外承担
T@Th? additional commitment vote 额外承担拨款
^fvx2< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qino:_g additional dependent parent allowance 供养父母额外免税额
i^V3u additional provision 额外拨款
N0UZ%,h\ additional stamp duty 附加印花税
IUQYoKz4}A additional tax 补加税罚款；补加税款
9H D 5A$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[ejl #'*5 adjudged bankrupt 被裁定破产
`B7? F$J adjudicated bankrupt 裁定破产人
wQ\bGBks adjudication fee 裁定费；评定印花税额手续费；评估契据费
=[ `gfw adjudication of bankruptcy 裁定破产；宣告破产
- _BjzA| adjudication of insolvency 裁定无力偿还债务
n;~6'f xe adjusted actual 经调整的实数；调整后的实数
~{[,0,lWU adjusted current assets 经调整的流动资产；调整后的流动资产
Z+Ppd=||, adjusted figure 经调整的数字；调整后的数额
p
i \SRDP adjusted liabilities 经调整的负债；调整后的负债
4_o+gG%HaM adjusted loss 经调整的亏损；调整后的亏损
49dN ~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
VPOp#;"% adjusted profit 经调整的利润；调整后的利润
VBe&of+ adjusted surplus 经调整的盈余额；调整后的盈余额
BXLw adjusted value 经调整的价值；调整后的价值
{EVHkQ+o adjustment 调整；修订；理算〔保险〕
xd]7?L@h.I adjustment centre 调剂中心
p\r V 6+ adjustment lag 调整过程的时间差距；调整时差
@<44wMp adjustment mechanism 调整机制
Z^GXKOeq adjustment of loss 亏损调整
Lq{/r+tt/ adjustment process 调整过程；调整程序
_"- ,ia[D adjustment range 调整幅度
D~@lpcI administered exchange rate 受管制汇率
Ir3|PehB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P'oY +# administration expenses 行政费用
opqf)C administration fee 手续费；行政费
C<N7zM wT administration in bankruptcy 破产管理
Px?0)^"2 administration order 遗产管理令
0<]]q [pr administrator 管理人；遗产管理人
:A`jRe. administrator of the estate 遗产管理人
=}[m_rp& admission of debt 债项承认书
l7uEUMV admission of proof 接纳债权证明
yeN(_t2. advance 放贷款项；垫付款项；预支款项；预付款项
n$3w=9EX * advance account 暂支帐目；预付款帐户
K=!?gd!Vw advance compensation 预付补偿金
$TavvO%# advance from shareholder 股东垫款
\D}$foH g advance pending reimbursement 预支以待日后付还
4j~WrdI* advanced economy 先进经济体系
A|BN >?.t advancement 预付；预付财产
s7:w >,v/ advances warrant 垫款令
]VK9d;0D advancing 贷出
o^<W3Z adverse balance 逆差
)|<g\>/ adverse exchange 逆汇
10$:^ advertisement addressed to shareholders 在报章刊登的致股东通告
BHZSc(-o advice for collection 托收通知书
:6}cczQE|O advice of drawing 提款通知书；汇票通知书
^tl&FWF advice of payment 付款通知
d x"9jFn Advisory Committee [Securities and Futures Commission]
p&3~n:
Fo 谘询委员会〔证券及期货事务监察委员会〕
"Kf4v|6; Advisory Committee on Diversification 经济多元化谘询委员会
5z 9'~Gfb affidavit 誓章；遗产申报誓章
$kn"S>jV affidavit of no receipt 述明无收款的誓章
_OR[RGy affiliate 联号；联营公司；附属公司
#L xfE<^ affiliated company 附属公司；联号；联营公司
$
Bdxu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/{nZ I_v# affordability 负担能力
r }Nq"s< African Development Bank [AfDB] 非洲开发银行
s:Z1
ZAxv after-acquired property 事后取得的财产
gO m%?sg after-hours dealing 市后交易
\`WAG>'l5 after-tax profit 税后盈利；税后利润；税后溢利
*AA78G| agency agreement 代理协议
a,\GOy(q{ agency expenses 代理机构的开支
+( vL ~ agency fee 代理费
[ jgC` Agency Law 《代理法》
hVu~[ 'Me agent 代理人；承销人
rvBKJ!b0 agent of company 公司代理人
/V !gF+L agent's fee 代理人费；经纪费
t 2&} aggregate 总计；总数；总体数字
73(5.'F aggregate amount 总款额；总额
0coRar?+b aggregate assets and liabilities 总体资产与负债
d(6&kXK aggregate at constant price 按固定价格计算的总体数字
=lS@nRH aggregate demand 总需求
5C"A*Fg?; aggregate gross position 总持仓量
}3y Q*< aggregate limit 总限额
Ui;PmwQc& aggregate of salaries tax 合计薪俸税
Zz56=ZX*_ aggregate performance 总体表现；总体业绩
0p!N'7N aggregate supply 总体供应
{;?bC' aggregate surplus 总盈余
\t]aBT, aggregate total 整体总额
"'mr0G9X aggregate value 总值；合计价值
'pl){aL`@u aggregated basis 合计基准
7' TXR[ aggregated net chargeable income 合计应课税入息实额
g<N3 L [ aggregation 合并计算；合计；总和
$
iU~p aggregation of incomes of husband and wife 夫妇入息合并计算
o1 @.
<Q+} aggregation of property 财产的总和
}7/Ob)O agio 差价；贴水
q|.K& @_'K 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'M}lv$sa Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gBXJ/BW$y 《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》
BZ@v8y _TA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Wx-rW 《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》
Fj0h-7L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}}~ t! /x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_CXXgF[OCA agreement for a settlement 授产协议
_c6 zzGtH agreement for assignment 转让协议
Lcy>!3q3~ agreement for sale 售卖协议；买卖协议
`jH 0FJQ agreement for sale and purchase 买卖协议
wfc+E9E agreement for the payment of interest 支付利息协议
ru1FJ{n agreement for the repayment of money 还款协议
}J\KnaKo agreement of reinsurance 再保险协议
LQ=Fck~[r Agricultural Bank of China 中国农业银行
i+B tz- air passenger departure tax 飞机乘客离境税
-xc'P,` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
xm}`6B^f airport tax 机场税
QzA/HP a alcohol duty 酒精税
qAR}D~ t alienation 让与；让渡；转让
J`{HM v alimony 生活费；赡养费
K iG/XnS All Ordinaries Index [AOI] 所有普通股指数
*saO~.-;4 all risks 全险；综合险
[bJAh ` I All Sales Record for Stock Market 《股票市场成交报告》
{t&+abY Allied Capital Resources Limited 新联财务有限公司
1dX) l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t&Z:G<; allocation letter 拨款信件
7( bE;(4 allocation of fund 分配款项；预留款项
3 Ho<4_I, allocation of profit 利润分配；溢利分配
a+{95"4 allocation warrant 拨款令
K>fY9`Whm allotment 分配；配股
@ei: /~y3 allotment notice 股份配售通知；配股通知
+ Ek('KOF allotment of shares 股份分配
IDr$Vu4LCW allowable 可获宽免；免税的
[:\8Ug8 allowable business loss 可扣除的营业亏损
.6#Y- iJqc allowable expenses 可扣税的支出
Z
)dz allowance 免税额；津贴；备抵；准备金
ZV mgQ7m allowance for debts 债项的免税额
,c'a+NQ_t allowance for depreciation by wear and tear 耗损折旧免税额
](H
vx allowance for funeral expenses 殡殓费的免税额
B%d2 tsDw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
R^F\2yth- allowance for repairs and outgoings 修葺及支出方面的免税额
W L5!H.q allowance to debtor 给债务人的津贴
_Vxk4KjP5 alteration of capital 资本更改
ij~023$DTt alternate trustee 候补受托人
6sp?'GO`~ amalgamation 合并
nH]F$'rtA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[XP3 ambit of charges 征税范围；收费范围
rnC u=n amended valuation 经修订的估值
cYMlc wS American Commodities Exchange 美国商品交易所
:N([s(}!$2 American Express Bank Limited 美国运通银行
"Hw%@ American Stock Exchange 美国证券交易所
1ssEJ; # s amortization 摊销
r)SwV!b amount due from banks 存放银行同业的款项
+R?d6IjH amount due from banks abroad 存放海外银行同业的款项
;qT7BUh(% amount due from holding companies 控股公司欠款
SZQ4e amount due from local banks 存放本港银行同业的款项
)5 1H\o amount due to banks 银行同业的存款
)q+9_ KU q amount due to banks abroad 海外银行同业的存款
O <v9i4* amount due to holding companies 控股公司存款
SRx `m,535 amount due to local banks 本港银行同业的存款
*S@0o6v amount due to outport banks 外埠银行同业的存款
d^.f B+)A3 amount for note issue 发行纸币的款额
(l3P<[[? amount of bond 担保契据的款额
sj?7}(s amount of consideration 代价款额
+#! !
'XP amount of contribution 供款数额
W8
m*co amount of indebtedness 负债款额
saaN$tU7 amount of principal of the loan 贷款本金额
A_WtmG_9 amount of rates chargeable 应征差饷数额
&u/T,jy` amount of share capital 股本额
zWh[U'6 amount of sums assured 承保款额
Hc{0 O7 amount of variation 变动幅度
qSWnv`hL amount of vote 拨款数额
W+0VrH
0F amount payable 应付款额
e-#!3j!' amount receivable 应收款额
vc_ 5!K%[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2!35Tj"RFE analysis 分析
$xf{m9 8 ancillary risk 附属风险
cSSrMYX2 annual account 周年帐目；周年帐目报表；年度决算；年结
Z { A) annual accounting date 年结日期
* OQr:e<} annual allowance 每年免税额；年积金；年度津贴；年津
C, xM) V^a annual balance 年度余额
0UB,EI8 annual disposable income 每年可动用收入
g.d%z annual estimates 周年预算
EO5k?k[* annual fee 年费
d? /?VooU annual general meeting 周年大会
Vuqm{bo^ annual growth rate 年增率；每年增长率
/WJ*ro]Hd$ annual long-term supplement 长期个案每年补助金
B^SD 5 annual pensionable emolument 可供计算退休金的年薪
V3u[{^^f annual report 年报
~e<v<92Xu Annual Report on the Consumer Price Index 《消费物价指数年报》
a9GLFA8Vq annual return 周年报表；周年申报表；每年报税表格
p ft6
@ 'q Annual Return Rules 《周年报表规则》
|[VtYV _{ annual review of consumer prices 每年消费物价回顾
>" Z^8J annual roll-forward basis 逐年延展方式
f: h.O# d> annual salary 年薪
Ppzd.=E annual statement 年度报表；年度决算表
+89s+4Jn 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
bt,^- gt@ annuitant 年金受益人
='0f#>0Q annuity 年金
#D$vH annuity contract 年金合约
jyt#C7mj-A annuity on human life 人寿年金
)k8=< =s antecedent debt 先前的债项
lnFOD+ y9 ante-dated cheque 倒填日期支票
~ \%MJ3 anticipated expenditure 预期开支
A qKl}8 anticipated net profit 预期纯利
q1Si*?2W anticipated revenue 预期收入
s}d1 k anti-inflation measure 反通货膨胀措施
MhNDf[W> anti-inflationary stance 反通货膨胀立场
=;/4j'1} 9 apparent deficit 表面赤字
bV#U&)| apparent financial solvency 表面偿债能力
"3*Chc apparent partner 表面合伙人
y4HOKJxI application for personal assessment 个人入息课税申请书
X p=Y<`dX application of fund 资金应用
:A,V<Es}I" application to release as liquidator and to destruct the books of accounts and documents
(c<Krc
h 申请免除清盘人职务及毁灭帐簿与文件
Ab <4F 7 appointed actuary 委任精算师
-k
p~p e*T appointed auditor 委任核数师；委任审计师
D@i,dPz5Zl appointed trustee 委任的受托人
[UVxt M J appointer 委任人
QM1- w ^ apportioned pro rata 按比例分摊
|yi3y `f apportionment 分配；分摊
Ok+zUA[Wu Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9K@>{69WQ apportionment formula 分摊方程式
FBM 73D@` apportionment of estate duty 遗产税的分摊
T{={uzQeJJ appraisal 估价；评估
\ v B-0w appreciable growth 可观增长
Ey 77]\ appreciable impact 显着影响
x7X"'1U appreciable increase 可观增长
0(|BQ'4~H appreciation 增值；升值
bUC-} appreciation against other currencies 相对其他货币升值
fn zj@_{| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iAX\F` appreciation tax 增值税
j w)Lofn appropriation 拨款；拨用；拨付
dUtxG ~9 appropriation account 拨款帐目
Y WSo:)LY Appropriation Bill 拨款法案
pCz;km appropriation-in-aid system 补助拨款办法
_M+'30 approved assets 核准资产
x=yU
}lsV approved basket stock 认可一篮子证券
\fphM6([RK approved budget 核准预算
\#[W8k<Z approved charitable donation 认可慈善捐款
oAX -Sg-/$ approved charitable institution 认可慈善机构
';x .ry approved currency 核准货币；认可货币
/LM*nN$% approved estimates 核准预算
"3{xa;c approved estimates of expenditure 核准开支预算
~pn9x;N%H approved overseas insurer 核准海外保险人
6u3DxFiTm approved overseas trust company 核准海外信托公司
xa`&/W > approved pooled investment fund 核准汇集投资基金
eB78z@ approved provident fund scheme 认可公积金计划
S<f&?\wK=v approved provision 核准拨款
w~EXO;L2 approved redeemable share 核准可赎回股份
J'4{+Q_pa approved regional stock 认可地区性证券
mf 'N4y% approved retirement scheme 认可退休金计划
t@1e9uR approved subordinated loan 核准附属贷款
BciwS_Qx arbitrage 套戥；套汇；套利
f- pt8 arbitrageur 套戥者；套汇者
:< =!v5 SK arbitrary amount 临时款项
0K 'lr;
arrangement 措施；安排；协定
~1pJQ)!zlq arrears 欠款
@5H1Ni5/o@ arrears of pay 欠付薪酬
o$m64l arrears of revenue 逾期未收税款；逾期未收的帐项
br}.s@~ articles of association 组织章程；组织细则；组织章程细则
36JVnW; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^Ois]#py ascertainment of profit 确定利润
^>uzMR!q5 "Asia Clear" “亚洲结算系统”
+15j^ Az Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h:(Jes2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-gh',)R Asian Development Fund [ADF] 亚洲发展基金
YWeEvo(,= Asian dollar bond 亚洲美元债券
+~=>72 /r Asian dollar market 亚洲美元市场
p 8BA an3 Asian dollar rate 亚洲美元利率
FyYQ4ov0&o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Z~8Xp Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_ > .TB \ asked price 沽盘；喊价；索价；卖方报价
N~ljU;wo-9 assessable income 应评税入息
Qp<?[C}'W assessable loss 应评税亏损
TH/!z,( > assessable profit 应评税利润
&-+qB
>SK> assessable value 应评税值
5oplV(<?*S assessed profit 估定利润
EuqmA7s8A assessed value 经评估价值
.9> e r assessment 评税；评定；估价；评税单
YL&$cT] 1 assessment number 评税编号；估价编号
+DM+@F assessment of additional tax 补加税评税
XZuJ<]}X, assessment of performance 业绩评估；实绩评价
bK; -X cm Assessor 评税主任
Z;XR%n8 asset price bubbles 资产价格泡沫
dY/=-ymW asset-backed securities 具资产保证的证券
Y >EwU assets accretion 资产增值
q|om ^:n. assets and liabilities 资产与负债
~R/7J{Sg assets betterment statement 资产递增表；资产改进表
<"/Y`/ assets lending 实物放款；有抵押贷款
E8=.TM]L assets of the company passing on the death 死者去世时转移的公司资产
%p"x|e assets pledged as security for liabilities 用作负债抵押的资产
'/SMqmi assets portfolio 资产投资组合
SxC$EQ gL assets price 资产价格
$I-$X? assets quality 资产质素
ExI?UGT assets realization 资产变现
bXc7$5(!VB assets refinancing arrangement 资产再集资安排
@g[p>t> * assets securitization 资产证券化
&529.> assets situated outside Hong Kong 在香港以外地方的资产
VZF/2d84&w assets stripping 削减资产；拆卖资产
*D F5sY assets value 资产值
e}f!zA assignee 承让人
eg) =^b assignment 转让；转让书；转让契
}_0?S0<# assignment of interest 权益转让
9M~EH?>+[ assignment of letters patent and trade mark 专利证书及商标转让
S
D] d/|y assignment of property 物业转让；物业转让书
n<\^&_ a assignment right 转让权
X.xp'/d assignor 转让人
W<yh{u&, associate 有联系的人；有关连人士；相联者；合伙人；联系人
Q5r cPU>A Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W!I"rdo;V associate member 附属会员
o&g=Z4jj< associated body corporate 相联法人团体
1QE-[ | associated company 相联公司；联属公司
l},*^Sn<5 associated corporation 相联法团
Q <^'v>~n Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b.h~QyI/W 公认会计师公会〔英国〕
kX\t0'=] Association of Futures Exchange Brokers 香港期货经纪协会
J 7emoD [ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O~9
%!LAu association of underwriters 承保人组织
6YrkS;_HS assumption of control 接管
=9y' 6|>l assurance 担保；保险；转易；转易书
2#@S 6zc assurance of interest 权益的转易
)& %X
AW{ at 19XX price 按一九ＸＸ年价格计算
[f.[C5f%"' at a discount 按赔价计算；按贴水价格计算；打折扣
(p68Qe%OuG at a premium 按溢价计算；按升水价格计算
Q 0,]Q ]_ at call 通知付款；按通知
-a]oN:ERb at constant market price 按固定市价计算
O\XN/R3 at constant price 按固定价格计算
,y,NVF at cost 按成本计算
i+Px &9o<9 at current market price 按当时市价计算；按现时市价计算
KI-E =<zt at current price 按当时价格计算；按现时价格计算
z >vzXM at factor cost 按要素成本计算；按生产要素成本计算
it5].A& at money-of-the-day price 按付款当日价格计算
r3hj GcpaX at or better 按指定或较佳价位〔买卖指令〕
c _O| ?1 at par 按面值计算；平价
Q gEG%YqB at sight 见票即付
bL!NT}y` at the close 按收市盘
f'aUo|^ ? at the opening 按开市盘
"2
ma]Ps attestation 见证；见证条款
!V Zl<| at-the-money option 平价期权
:Py/d6KK attorney 受权人；受托代表人
L/<^uO1 attornment 新拥有人承认书
{08UBnR attributable profit 可归属利润
iF{eGi attributable share value 可归属股份价值
)1lR;fD Auckland Stock Exchange 奥克兰证券交易所
c 3 P auction 拍卖
f<uLbJ6 auctioneer 拍卖商
g!V;*[ audit 审计；核数
8Y
sn8 Audit Commission 审计署
=! 9+f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{_ww1'|A 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〕
so8isDC'9 audit review 帐目审查
%K;,qS'N_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"xa<Q%hk audited account 审计帐目；经审计的帐目
j?+FS`a! audited annual account 经审计的周年帐目
ToCB*GlL audited balance sheet 经审计的资产负债表
nC qUg_{D auditor 核数师；核数主任；审计师
X/];*='Q auditor's certificate 核数师证明书；审计师证明书
I &YYw8& auditor's report 核数师报告；审计师报告
niFX8%<hP Aussie bond 澳元债券
UALwr>+VJ austerity budget 紧缩预算
WA8Qt\Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6WgGewn Australia All Ordinaries Index 澳洲所有普通股票指数
jkFS=eonK Australian Dollar [AUD] 澳元
r{ #od
7; Australian Options Market 澳大利亚期权市场
w1rB"rB? Australian Securities Commission 澳洲证券事务监察委员会
ZJ 8~f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
W.-[ceM Australian Stock Exchange 澳大利亚证券交易所
X"y rA;,o Austrian Schilling [ATS] 奥地利先令
`T {{wty authentication 认证；鉴证
`w@fxv authority to purchase 委托购买证；委购书
)mB+#T<k- authorization 认可；核准；授权；授权书
PX(.bP2^Lq authorization by direction 指示授权
j S')!Wcu authorization by instruction 指令授权
=KmjCz: authorization by warrant 令状授权
68* h#& authorization of unit trust 单位信托的认可
bb$1RLyRL authorized agent 指定代理人
oS/<)>\Gv authorized capital 法定资本
y!1%Kqx1,n authorized clerk 出市员
sn+i[ authorized dealer 认可交易商
H-n k\ K<| authorized financial institution 认可财务机构
<) uUAh authorized fund 认可基金
hc"+6 xc authorized fund house 获授权的基金公司；认可基金公司
7cK#fh"hvg authorized institution 认可机构
]N:SB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/$! / F@^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6sRn_y authorized insurer 获授权保险人；获认可承保人
gJ+MoAM" authorized investment 特准投资项目
p=coOWOQ authorized person 获授权人
gv r "F authorized representative 获授权代表
+%7yJmMw authorized share capital 法定股本
pOyM/L automated quotation system 自动报价系统
*,%H1)Tj} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ot;j6eAH~E 自动交易系统〔香港期货交易所有限公司〕
XGFU *g`kq automatic adjustment mechanism 自动调整机制
d~D<;7M
XJ automatic adjustment system 自动调整系统
z/.x*A= Automatic Clearing House 自动票据交换所
=mn)].Wg automatic exchange rates accumulation system 自动化汇率累集系统
X'TQtI Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O9r3^y\>I automatic teller machine [ATM] 自动柜员机
[ j?n}D@L autopay 自动转帐
U!XC-RA3
_ available assets 可用资产
SWz+.W{KQ" available fiscal reserve 现存财政储备
a^~T-;_V available profit 可用利润
UkG|5P` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bVQLj}% average 平均；平均数；海损
Lf3Ri/@ p average basic salary 平均基本薪金
[~W"$sT average consumer expenditure 平均消费开支；一般消费开支
#@;RJJZg average cost 平均成本
mK% !9F
V average cost of land production 增辟土地平均成本
V);{o>%.K average daily turnover 平均每日成交额
>e/ ; average daily wage rate 平均每日工资率
Cj _Q9/ average expenditure pattern 平均开支模式
ZK27^oG average growth rate 平均增长率
ua0`&,a3I average net fixed assets 固定资产平均净值
WQ \' z?P average of relatives 相对价格平均数
dFjB &#Tl average price 平均价格
Gk;== ~ average propensity to consume 平均消费倾向；一般消费倾向
2ELw}9 average propensity to save 平均储蓄倾向；一般储蓄倾向
aG%KiJ7KEN average rate 平均率
qy`@\)S/5 average revenue 平均收入；平均收益
Ih ;6(5z average stock 平均库存；平均存货
`ihlKFX average yearly rent 平均年租
`pn]jpW9 avoidance of double taxation 避免双重课税
ua /A &XQx avoidance of tax 避税
