A:
t Aep_GR A share Ａ股；甲类股份
MW +DqT.h abatement of tax 减税；减扣免税额
2<n 18-|OQ ABN AMRO Bank N.V. 荷兰银行
(O09HY: above-the-line expenditure 线上项目支出；经常预算支出
tGl|/ above-the-line receipt 线上项目收入；经常预算收入
rmvrv.$3 ABSA Asia Limited 南非联合亚洲有限公司
/o6ido absolute change 绝对数值变更
O\;Lb[`lb absolute expenditure 实际开支
./7 -[d absolute guideline figure 绝对准则数字
+RpCh!KP absolute interest 绝对权益
6.45^'t] absolute order of discharge 绝对破产解除令
cC$YD]XdIA absolute profit margin 绝对利润幅度
,mCf{V ]# absolute value 实值；绝对值
F:<+}{Av absolutely vested interest 绝对既得权益
+U,t*U4, absorbed cost 已吸收成本；已分摊成本
7g{JE^u absorption 吸收；分摊；合并
N@k'
s absorption rate 吸收率；摊配率；分摊率
+N,Fq/x ACB Finance Limited 亚洲商业财务有限公司
r/ATZAgHP acceptable form of reciprocity 合理的互惠条件
^ hE N acceptable rate 适当利率；适当汇率
`'r]Oe acceptance agreement 承兑协议
.*YOyK 3H acceptance for honour 参加承兑
VY~*QF~P acceptor 承兑人；接受人；受票人
:u=y7 [I acceptor for honour 参加承兑人
Ux"
^3D accident insurance 意外保险
G^|b*n!! Accident Insurance Association of Hong Kong 香港意外保险公会
a>8] +@ accident insurance scheme 意外保险计划
>yVrIko accident year basis 意外年度基准
FChW`b&S accommodation 通融；贷款
PeEaF@#k
accommodation bill 通融票据；空头票据
*C F80DJ accommodation party 汇票代发人
fIx|0,D&7L account balance 帐户余额；帐户结余
H)*%e G~ account book 帐簿
AoxORPp' account collected in advance 预收款项
KU+u.J account current book 往来帐簿
~^Ga?Q _ account of after-acquired property 事后取得的财产报告
xK1w->[ account of defaulter 拖欠帐目
u5U^}<}y} account payable 应付帐款
'S
v
V10$5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
T DP Q+Kg_ account receivable 应收帐款
=.m/ X> account receivable report 应收帐款报表
#g f0 *:p account statement 结单；帐单；会计财务报表
Zmk 9C@ account title 帐户名称；会计科目
ZS_
z accountant's report 会计师报告
#>5T,[{?j Accountant's Report Rules 会计师报告规则
1 )N# accounting and auditing procedure 会计与审计程序；会计与核数程序
ph2
_P[S' Accounting Arrangements 《会计安排》
I7f :T N accounting basis 会计基础
Uul 5h8F accounting by Official Receiver 破产管理署署长呈交的帐目
y?}<SnjP: Accounting Circular 《会计通告》
@Y9tkJIt accounting class 会计类别
3<a|_(K accounting date 记帐日期；会计结算日期
Esj1Vv# accounting for money 款项核算
@2 $Uk! Accounting Officer 会计主任
pwVGe|h%, accounting period 会计报告期；会计期
g6 SZ 4WV accounting policy 会计政策；会计方针
<1~_nt~(* accounting practice 会计惯例
&)!N5Veb accounting principle 会计准则
h2+"e# _ accounting record 会计记录
{ueDwnZ accounting report 会计报告
v] q"{c/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a(`"qS Accounting Society of China 中国会计学会
kk
CoOTe& accounting statement 会计报表
d.U"lP/)D accounting system 会计制度；会计系统
hx~rq `{ accounting transaction 会计事项；帐务交易
x+Ly,9nc$ accounting treatment 会计处理
_ *t75e$- accounting year 会计年度
S*ie$}ZX accretion 增值；添加
2rf#Bq?7 accrual 应计项目；应累算数目
j2hp*C'^ accrual basis 应计制；权责发生制
[F27i#'I] accrual basis accounting 应计制会计；权责发生制会计
u@4khN:
^p accrue 应累算；应计
6* tky; accrued benefit 应累算利益
j#VR>0oC]\ accrued charges 应计费用
|Yi_|']# accrued cumulative preference share dividend 应累算的累积优先股股息
im mf\ accrued expenses 应累算费用
sg<c 1 accrued interest payable 应付利息；应计未付利息
Hv
=7+ O$ accrued interest receivable 应收利息；应计未收利息
|5BvVqn accrued right 累算权益
'z};tIOKJk accruing profit 应累算的利润
$|19]3T@Z accumulated fiscal reserve 累积财政储备
Ht~YSQ~:y accumulated profit 累积利润；滚存溢利
cw~-%%/ accumulated reserve 累积储备
\Dx)P[Ur accumulation of surplus income 累积收益盈余
:-+j,G9 t acquired assets 既得资产
T'14OU2N{Y acquisition 收购；购置；取得
]rO/IuB acquisition cost 购置成本
|@MGGAk acquisition expenses 购置费用
*.-qbwOg acquisition of 100% interest 收购全部股权
;'4K g@/ acquisition of control 取得控制权
`6*1mE1K & acquisition of fixed assets 购置固定资产
g`H ;~ w acquisition of shell “买壳”
kl5Y{![/&f acquisition price 收购价
H<3a yp$ act of God 天灾
7}Jn`^! acting partner 执事合伙人
ENZYrWl
active market 买卖活跃的市场；交投畅旺的市场；旺市
#\O?|bN'q active partner 积极参与的合伙人
t)l^$j !h@ active trading 交投活跃
"A}2iI actual circulation 实际流通
i uoZk5O actual cost 实际成本
9 E actual expenditure 实际开支；实际支出
ZX40-6#O actual income 实际入息；实际收入；实际收益
{MmK:C actual market 现货市场
TmgSV#G actual price 现货价；实际价格
2TX.%%Ze
actual profit 实际利润
8wzQr2: actual quotation 实盘；实际价位；实际报价
TI637yqCU actual year basis 按实际年度计算
v ,)vW5jGI actuals 实货
pRh) DM# 9 actuarial investigation 精算调查
Dc Nwtts actuarial principle 精算原则
' n "n; actuarial report 精算师报告
q>dERN& Actuarial Society of Hong Kong 香港精算学会
22v=
A6 = actuarial valuation 精算师估值
M_#^zo
"x actuary 精算师
:>, m$XO ad referendum agreement 暂定协议；有待覆核的协定
qoJ<e`h} ad valorem duty 从价税；按值征税
sKL"JA
T ad valorem duty system 从价税制
h1Q rFPQnu ad valorem fee 从价费
Ccy0!re ad valorem tariff 从价关税
kwpbg Q additional allowance 额外免税额
.OvH<%g!. additional amount for unexpired risk 未过期风险的额外款额
2[Bw+<YA` additional assessable profit 补加应评税利润
M[5fNK&nD additional assessment 补加评税
"v5jYz5M additional commitment 额外承担
Q~$hx{foN additional commitment vote 额外承担拨款
sKGR28e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9{n?Jy additional dependent parent allowance 供养父母额外免税额
E9PD1ADR additional provision 额外拨款
2g_2$)2 additional stamp duty 附加印花税
eR vn N>L additional tax 补加税罚款；补加税款
](sT,' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
oD7^9=# adjudged bankrupt 被裁定破产
d<afO?" adjudicated bankrupt 裁定破产人
CJ[^Fi?CH adjudication fee 裁定费；评定印花税额手续费；评估契据费
0z=^_Fb adjudication of bankruptcy 裁定破产；宣告破产
D=!5l 4 adjudication of insolvency 裁定无力偿还债务
\kVi&X=q : adjusted actual 经调整的实数；调整后的实数
|j~{gfpSE adjusted current assets 经调整的流动资产；调整后的流动资产
{&s.* 5 adjusted figure 经调整的数字；调整后的数额
f!+G1z}iA adjusted liabilities 经调整的负债；调整后的负债
dp#'~[ j adjusted loss 经调整的亏损；调整后的亏损
Q%^!j _# 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
8z'_dfP=5 adjusted profit 经调整的利润；调整后的利润
E0<$zP}V}F adjusted surplus 经调整的盈余额；调整后的盈余额
b0lZb' adjusted value 经调整的价值；调整后的价值
YV/JZc f adjustment 调整；修订；理算〔保险〕
X XZ <r adjustment centre 调剂中心
~<Sb:I zld adjustment lag 调整过程的时间差距；调整时差
\tZZn~ex adjustment mechanism 调整机制
A&( $ X)t adjustment of loss 亏损调整
Y8%*S%yO adjustment process 调整过程；调整程序
'"o&B mF adjustment range 调整幅度
CxJkT2 administered exchange rate 受管制汇率
{{ /-v3n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E iWsVic[ administration expenses 行政费用
a;[=b p administration fee 手续费；行政费
g~Agy administration in bankruptcy 破产管理
$WHm G!)* administration order 遗产管理令
qQ x5n administrator 管理人；遗产管理人
Ym/y2B( administrator of the estate 遗产管理人
(b>B6W\& admission of debt 债项承认书
g|PRk9 admission of proof 接纳债权证明
Iji9N!Yx advance 放贷款项；垫付款项；预支款项；预付款项
8S*W+l19f advance account 暂支帐目；预付款帐户
Hlye:.$ advance compensation 预付补偿金
?wYvBFRn7" advance from shareholder 股东垫款
e!JC5Al7 advance pending reimbursement 预支以待日后付还
m*Q*{M_e advanced economy 先进经济体系
Fy-N U advancement 预付；预付财产
Y <EdFzle advances warrant 垫款令
}E]& ,[4&M advancing 贷出
a 2\r^fY/ adverse balance 逆差
QvjOOc@k~n adverse exchange 逆汇
hj| P*yKV advertisement addressed to shareholders 在报章刊登的致股东通告
etkKVr;Kv advice for collection 托收通知书
&$+ n uUA advice of drawing 提款通知书；汇票通知书
hAv.rjhw_ advice of payment 付款通知
VwxLElV Advisory Committee [Securities and Futures Commission]
UO AL7 谘询委员会〔证券及期货事务监察委员会〕
s`Z'5J;S Advisory Committee on Diversification 经济多元化谘询委员会
8 O0E;6b affidavit 誓章；遗产申报誓章
|'" 17c& affidavit of no receipt 述明无收款的誓章
1hnw+T<<W affiliate 联号；联营公司；附属公司
re;^, affiliated company 附属公司；联号；联营公司
FSn&N2[D affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8#&axg?a affordability 负担能力
g(D r/D African Development Bank [AfDB] 非洲开发银行
B qA after-acquired property 事后取得的财产
EA+}Rf6} after-hours dealing 市后交易
a= *qsgPGL after-tax profit 税后盈利；税后利润；税后溢利
bQFMg41*w7 agency agreement 代理协议
N akSIGm agency expenses 代理机构的开支
]-b`uYb agency fee 代理费
sq~9
l|F Agency Law 《代理法》
]~H\X":[> agent 代理人；承销人
_K5R?"H0 agent of company 公司代理人
2Yt+[T* agent's fee 代理人费；经纪费
~ p0M| aggregate 总计；总数；总体数字
e dv &! aggregate amount 总款额；总额
1>"[b8a/ aggregate assets and liabilities 总体资产与负债
/PuN +M aggregate at constant price 按固定价格计算的总体数字
F}Kkhs
{ aggregate demand 总需求
f8c' `$O aggregate gross position 总持仓量
9< $n'g aggregate limit 总限额
B< p -.tv aggregate of salaries tax 合计薪俸税
i G%h- aggregate performance 总体表现；总体业绩
f,_EPh> aggregate supply 总体供应
$V0G[!4 aggregate surplus 总盈余
;I^+u0ga aggregate total 整体总额
SL O~ aggregate value 总值；合计价值
~dFdO7 aggregated basis 合计基准
CC<(V{Png aggregated net chargeable income 合计应课税入息实额
MY]<^/Q aggregation 合并计算；合计；总和
[m9Iz!E aggregation of incomes of husband and wife 夫妇入息合并计算
wcI? . aggregation of property 财产的总和
zc n/L F agio 差价；贴水
C=&rPUX{ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
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Ms Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E9"P~ nz 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
| pA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
PS=N]e7k' 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\=yWJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
dpPu&m+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&# ?2zbZ agreement for a settlement 授产协议
(5Z*m<]c agreement for assignment 转让协议
aGR!T{` agreement for sale 售卖协议；买卖协议
Q2L>P<87T agreement for sale and purchase 买卖协议
\pVmSac, agreement for the payment of interest 支付利息协议
FZ0wtS2 agreement for the repayment of money 还款协议
Q^H8gsv agreement of reinsurance 再保险协议
b -+~D9U < Agricultural Bank of China 中国农业银行
,_$}>MY; air passenger departure tax 飞机乘客离境税
w I7iE4\vz Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]"2;x airport tax 机场税
9[5qN!P;y alcohol duty 酒精税
5(+PI KCjC alienation 让与；让渡；转让
L^{1dVGWNa alimony 生活费；赡养费
y$R r,]L All Ordinaries Index [AOI] 所有普通股指数
!'jZ
!NFO all risks 全险；综合险
6VsgZ"Il All Sales Record for Stock Market 《股票市场成交报告》
RI[=N:C^ Allied Capital Resources Limited 新联财务有限公司
4Ucs9w3[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=1vl-*uYh allocation letter 拨款信件
1LK` allocation of fund 分配款项；预留款项
L2,.af6+ allocation of profit 利润分配；溢利分配
KmYSYNr@, allocation warrant 拨款令
zJ=lNb?q allotment 分配；配股
s<XAH7?0 allotment notice 股份配售通知；配股通知
RnaxRnXVR allotment of shares 股份分配
M&v;# CV allowable 可获宽免；免税的
tpY]Mz[J allowable business loss 可扣除的营业亏损
Z"pCDW) allowable expenses 可扣税的支出
X9-WU\?UC allowance 免税额；津贴；备抵；准备金
x* 9 Xu"? allowance for debts 债项的免税额
(^@rr[. o7 allowance for depreciation by wear and tear 耗损折旧免税额
%6%~`((4 allowance for funeral expenses 殡殓费的免税额
0ap_tCY allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'xP&u<(F allowance for repairs and outgoings 修葺及支出方面的免税额
`B A'a" $ allowance to debtor 给债务人的津贴
sP'U9l alteration of capital 资本更改
Xt .ca,`U alternate trustee 候补受托人
\}n\cUy- amalgamation 合并
B@ xjwBUk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Hh1]\4D, 4 ambit of charges 征税范围；收费范围
;(3!#4`q(] amended valuation 经修订的估值
Ct<]('Hm( American Commodities Exchange 美国商品交易所
]wZlJK`K American Express Bank Limited 美国运通银行
$A;%p6PO) American Stock Exchange 美国证券交易所
81}JX amortization 摊销
euyd(y$'k amount due from banks 存放银行同业的款项
.}c&" L;W amount due from banks abroad 存放海外银行同业的款项
nf0]<x2 amount due from holding companies 控股公司欠款
DuMzK%
amount due from local banks 存放本港银行同业的款项
> lV'}0u) amount due to banks 银行同业的存款
@dyh: 2! amount due to banks abroad 海外银行同业的存款
q21l{R{Y amount due to holding companies 控股公司存款
Due@ ' amount due to local banks 本港银行同业的存款
t+ v z=` amount due to outport banks 外埠银行同业的存款
fjd)/Gg amount for note issue 发行纸币的款额
xep8CimP' amount of bond 担保契据的款额
;I/ A8<C amount of consideration 代价款额
W8_$]}G8E amount of contribution 供款数额
kRb %:* amount of indebtedness 负债款额
_M )
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X5tx(}j amount of rates chargeable 应征差饷数额
*N& ~Uq^ amount of share capital 股本额
2 oo/KndU amount of sums assured 承保款额
&<LBz| amount of variation 变动幅度
< 2SWfH1> amount of vote 拨款数额
;O7Vl5R amount payable 应付款额
RG.wu6Av amount receivable 应收款额
<Ej`zGhWz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*>h| <|T' analysis 分析
E 1`TQA ancillary risk 附属风险
k2O3{xIjc annual account 周年帐目；周年帐目报表；年度决算；年结
"WzKJwFr annual accounting date 年结日期
S J2l6 annual allowance 每年免税额；年积金；年度津贴；年津
|->C I annual balance 年度余额
wJZuJ( annual disposable income 每年可动用收入
ek"U q RY annual estimates 周年预算
4a=QTq0 p annual fee 年费
*M ^ <oG annual general meeting 周年大会
1,(WS
F annual growth rate 年增率；每年增长率
5ZX annual long-term supplement 长期个案每年补助金
3$_JNF` annual pensionable emolument 可供计算退休金的年薪
3rY\y+m annual report 年报
X'88W- Annual Report on the Consumer Price Index 《消费物价指数年报》
LS$zA>: annual return 周年报表；周年申报表；每年报税表格
_G&gF .| Annual Return Rules 《周年报表规则》
CTS1."kx1 annual review of consumer prices 每年消费物价回顾
=4$ErwI_dm annual roll-forward basis 逐年延展方式
! QpOrg annual salary 年薪
uBl&{$< annual statement 年度报表；年度决算表
,{; *b
v Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
UM/!dt}DnF annuitant 年金受益人
| BUgsE annuity 年金
fy$?~Ji & annuity contract 年金合约
2qot(Zs1i annuity on human life 人寿年金
3RanAT.nu: antecedent debt 先前的债项
d_Jj&:"l ante-dated cheque 倒填日期支票
ez5 J+ anticipated expenditure 预期开支
r1TdjnP,2^ anticipated net profit 预期纯利
l/,la]!T anticipated revenue 预期收入
):[}NDm C anti-inflation measure 反通货膨胀措施
:..WL;gC anti-inflationary stance 反通货膨胀立场
i),bAU!+m apparent deficit 表面赤字
}i{qRx"4 apparent financial solvency 表面偿债能力
):_@ i apparent partner 表面合伙人
dr(-k3ex application for personal assessment 个人入息课税申请书
@dUN3 ,} application of fund 资金应用
Ia< V\$ # application to release as liquidator and to destruct the books of accounts and documents
J?dLI_{ < 申请免除清盘人职务及毁灭帐簿与文件
Vef!5]t5 appointed actuary 委任精算师
1+ gF fKq appointed auditor 委任核数师；委任审计师
? % [~J appointed trustee 委任的受托人
yVgC1-8i* appointer 委任人
"g)V&Lx#X apportioned pro rata 按比例分摊
< :Mz2 Rg apportionment 分配；分摊
@TQ/Z$y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9|lLce$ apportionment formula 分摊方程式
l^d' 8n apportionment of estate duty 遗产税的分摊
/`l;u 7RD appraisal 估价；评估
araXE~Ac appreciable growth 可观增长
h=0a9vIXF appreciable impact 显着影响
t,Ka]
/I appreciable increase 可观增长
vc&v+5Y appreciation 增值；升值
J8!2Tt appreciation against other currencies 相对其他货币升值
p0WUF \" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
N [e,%heR appreciation tax 增值税
F3EAjO)ch appropriation 拨款；拨用；拨付
[8a (4] 4 appropriation account 拨款帐目
W} i6{ Vh Appropriation Bill 拨款法案
tc0;Ake-& appropriation-in-aid system 补助拨款办法
~f(5 l. approved assets 核准资产
pa 1<= w approved basket stock 认可一篮子证券
*d3-[HwZCL approved budget 核准预算
o0]YDX@T approved charitable donation 认可慈善捐款
HWsV_VAw} approved charitable institution 认可慈善机构
!9WGZfK+0Y approved currency 核准货币；认可货币
~t~[@2?WG approved estimates 核准预算
mpu g#i6q approved estimates of expenditure 核准开支预算
A4!X{qUT- approved overseas insurer 核准海外保险人
Yu\ $Y0 {] approved overseas trust company 核准海外信托公司
?UAuUFueA approved pooled investment fund 核准汇集投资基金
fwv^dEe approved provident fund scheme 认可公积金计划
9gcW; approved provision 核准拨款
_i}b]xfM approved redeemable share 核准可赎回股份
;ND$4$ approved regional stock 认可地区性证券
Tc /^h 4xH approved retirement scheme 认可退休金计划
)0-A;X2 approved subordinated loan 核准附属贷款
hH N[K arbitrage 套戥；套汇；套利
W|m(Jh[w] arbitrageur 套戥者；套汇者
>) u;X arbitrary amount 临时款项
<rj'xv arrangement 措施；安排；协定
!xfDW bvHV arrears 欠款
dGY R
'x arrears of pay 欠付薪酬
=|]h-[P' arrears of revenue 逾期未收税款；逾期未收的帐项
Ks P2./N articles of association 组织章程；组织细则；组织章程细则
|${4sUR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G u*y7I8 ascertainment of profit 确定利润
a#=d{/ ab "Asia Clear" “亚洲结算系统”
Eo6N'h >h Asia Commercial Bank Ltd. 亚洲商业银行有限公司
94+^K=lAX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|CDM(g>% Asian Development Fund [ADF] 亚洲发展基金
%6320 x Asian dollar bond 亚洲美元债券
?Ts]zO%%Z Asian dollar market 亚洲美元市场
f?UI+ TU Asian dollar rate 亚洲美元利率
E2'Wzrovlo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
YCD |lL# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,2fi`9=\ asked price 沽盘；喊价；索价；卖方报价
o'#& =h$_ assessable income 应评税入息
.D
4G;=Q assessable loss 应评税亏损
H% O\4V2s assessable profit 应评税利润
d/7R }n^ assessable value 应评税值
e,xL~P{| assessed profit 估定利润
O JcS%-~ assessed value 经评估价值
LeLUt<4~ assessment 评税；评定；估价；评税单
_ p\L,No assessment number 评税编号；估价编号
5G`HJ6 assessment of additional tax 补加税评税
|#2WN- assessment of performance 业绩评估；实绩评价
BYq80Vk%@ Assessor 评税主任
/*qRbN asset price bubbles 资产价格泡沫
ty,oj33 asset-backed securities 具资产保证的证券
O`@Nl assets accretion 资产增值
='h2z"}\Bn assets and liabilities 资产与负债
tP@NQ Co assets betterment statement 资产递增表；资产改进表
\jiE :Qt assets lending 实物放款；有抵押贷款
%] 4Tff assets of the company passing on the death 死者去世时转移的公司资产
F@u7Oel@m assets pledged as security for liabilities 用作负债抵押的资产
*D?_,s assets portfolio 资产投资组合
{$^'oRk assets price 资产价格
)dkU4] assets quality 资产质素
|8k1Bap`z assets realization 资产变现
f!x 9% assets refinancing arrangement 资产再集资安排
4 H#-2LV` assets securitization 资产证券化
KR>)Ek assets situated outside Hong Kong 在香港以外地方的资产
#d@wjQ0DW assets stripping 削减资产；拆卖资产
XDY]LAV assets value 资产值
X <%D@$ assignee 承让人
1p}Wj*mc assignment 转让；转让书；转让契
`MU~N_ assignment of interest 权益转让
Z mJ<h& assignment of letters patent and trade mark 专利证书及商标转让
TF8#I28AD assignment of property 物业转让；物业转让书
Gm|-[iUTG] assignment right 转让权
TPN+jK assignor 转让人
.TGw+E1k associate 有联系的人；有关连人士；相联者；合伙人；联系人
d6J/)nl Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*BsK6iVb associate member 附属会员
RNk|h associated body corporate 相联法人团体
sM-,95H associated company 相联公司；联属公司
]*=4>(F[ associated corporation 相联法团
M6g8+ sio Association of Chartered Certified Accountants [ACCA] [United Kingdom]
yqx 5_} 公认会计师公会〔英国〕
f!'i5I] Association of Futures Exchange Brokers 香港期货经纪协会
a:cci?cb Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@ZJL ]TO association of underwriters 承保人组织
y#GHmHeh assumption of control 接管
iXMJ1\!q\| assurance 担保；保险；转易；转易书
.ck?JXg assurance of interest 权益的转易
QHNyH at 19XX price 按一九ＸＸ年价格计算
&r1(1< at a discount 按赔价计算；按贴水价格计算；打折扣
%66="1z0@ at a premium 按溢价计算；按升水价格计算
i;O_B5
d at call 通知付款；按通知
\BnU ?z at constant market price 按固定市价计算
PJ5}c!o[ at constant price 按固定价格计算
+M-tYE
5n at cost 按成本计算
d>p' A_ at current market price 按当时市价计算；按现时市价计算
'7?Y+R@|L at current price 按当时价格计算；按现时价格计算
9B0 ON*` at factor cost 按要素成本计算；按生产要素成本计算
JN
w I{ at money-of-the-day price 按付款当日价格计算
GLf!i1Z at or better 按指定或较佳价位〔买卖指令〕
ray3gM%JLj at par 按面值计算；平价
H!IVbL`a{ at sight 见票即付
'n'>+W: at the close 按收市盘
w ,j*I7V at the opening 按开市盘
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Z%|5(] attestation 见证；见证条款
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at-the-money option 平价期权
U`(=iyWP= attorney 受权人；受托代表人
99=~vNn attornment 新拥有人承认书
e0P[,e*0 attributable profit 可归属利润
=dGp&9K,fw attributable share value 可归属股份价值
1/97_:M0~F Auckland Stock Exchange 奥克兰证券交易所
JQ%hh&M\0 auction 拍卖
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s_'F-]0 auctioneer 拍卖商
ozRO:*51 audit 审计；核数
Rt#QW*h\|i Audit Commission 审计署
o|@0.H| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<U3X4)r 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〕
NW[K/`-CTH audit review 帐目审查
uyYV_Q0~; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[BE_^d5& audited account 审计帐目；经审计的帐目
/WnCAdDgZ audited annual account 经审计的周年帐目
6&$.E! z audited balance sheet 经审计的资产负债表
`H! (hMMV auditor 核数师；核数主任；审计师
,iyy2 auditor's certificate 核数师证明书；审计师证明书
$}&a*c> auditor's report 核数师报告；审计师报告
Fe !MA Aussie bond 澳元债券
#Pg#\v|7#> austerity budget 紧缩预算
1
m'.wh| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
hi"C<b. Australia All Ordinaries Index 澳洲所有普通股票指数
Lp&nO Australian Dollar [AUD] 澳元
)E.AY Australian Options Market 澳大利亚期权市场
MN<LZC% $ Australian Securities Commission 澳洲证券事务监察委员会
(,I:m[0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<MS>7Fd2 Australian Stock Exchange 澳大利亚证券交易所
8!2)=8|f Austrian Schilling [ATS] 奥地利先令
d_ `MS@2 authentication 认证；鉴证
d ~ M; authority to purchase 委托购买证；委购书
{bXN[=j authorization 认可；核准；授权；授权书
Jq0sZ0j authorization by direction 指示授权
GKo YT{6 authorization by instruction 指令授权
]'pfw9"f~ authorization by warrant 令状授权
dUv@u ! }B authorization of unit trust 单位信托的认可
J&aN6 l? authorized agent 指定代理人
@}q, ';H7 authorized capital 法定资本
|.c4y* authorized clerk 出市员
8xlj,}QO\ authorized dealer 认可交易商
I2/am8!u% authorized financial institution 认可财务机构
)|=1;L authorized fund 认可基金
E 3'I; authorized fund house 获授权的基金公司；认可基金公司
WXx nOLJr authorized institution 认可机构
KiXfR\S~C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
fn<dr(D x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ajycYk9<m authorized insurer 获授权保险人；获认可承保人
z-
q.8~Z authorized investment 特准投资项目
iM8Cw/DS authorized person 获授权人
~3s ?.[}d authorized representative 获授权代表
dz@+ jEV authorized share capital 法定股本
#K^hKx9 automated quotation system 自动报价系统
"[
S[vkI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'
wl}) 自动交易系统〔香港期货交易所有限公司〕
!mK()# 6 automatic adjustment mechanism 自动调整机制
bVcJ/ +Yx| automatic adjustment system 自动调整系统
&W>\Vl1 Automatic Clearing House 自动票据交换所
uYeb RCdR automatic exchange rates accumulation system 自动化汇率累集系统
QuS=^,] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)L&y@dy) automatic teller machine [ATM] 自动柜员机
pBAA wHD autopay 自动转帐
4]1/{</B| available assets 可用资产
ZW? h\0Hh available fiscal reserve 现存财政储备
g} `g>&l5 available profit 可用利润
IS8 sJ6") Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
< J d!`$ average 平均；平均数；海损
w#1BHx average basic salary 平均基本薪金
+\+j/sa average consumer expenditure 平均消费开支；一般消费开支
5"h4XINZ average cost 平均成本
EF&CV{Sw average cost of land production 增辟土地平均成本
Y9mhDznS average daily turnover 平均每日成交额
=RUy4+0> F average daily wage rate 平均每日工资率
;*rGZ?%* average expenditure pattern 平均开支模式
w&IYCYK_ average growth rate 平均增长率
Dh^l :q+c average net fixed assets 固定资产平均净值
nO yG7: average of relatives 相对价格平均数
h HHR]e5: average price 平均价格
RV@B[: average propensity to consume 平均消费倾向；一般消费倾向
?n<F?~ average propensity to save 平均储蓄倾向；一般储蓄倾向
O=}w 1] average rate 平均率
!9gpuS[ average revenue 平均收入；平均收益
<]?7 1{7X average stock 平均库存；平均存货
' sAkrl8kt average yearly rent 平均年租
12i` 82>; avoidance of double taxation 避免双重课税
UK
OhsE avoidance of tax 避税
