A:
C<_\{de|9 A share Ａ股；甲类股份
GTLS0l) abatement of tax 减税；减扣免税额
'1D $ ; ABN AMRO Bank N.V. 荷兰银行
1 3 ]e< ' above-the-line expenditure 线上项目支出；经常预算支出
*IOrv) above-the-line receipt 线上项目收入；经常预算收入
|? V7E\S ABSA Asia Limited 南非联合亚洲有限公司
W(]A^C=/ absolute change 绝对数值变更
x\'3UKQP+^ absolute expenditure 实际开支
RNc:qV<H absolute guideline figure 绝对准则数字
g?80>-!bF absolute interest 绝对权益
D _dv8 absolute order of discharge 绝对破产解除令
,a&,R*r@& absolute profit margin 绝对利润幅度
+(= -95qZ absolute value 实值；绝对值
poAJl;T absolutely vested interest 绝对既得权益
(d#&m+
g] absorbed cost 已吸收成本；已分摊成本
ry|a_3X(I absorption 吸收；分摊；合并
H{n:R * absorption rate 吸收率；摊配率；分摊率
r Ql9SUs ACB Finance Limited 亚洲商业财务有限公司
d 0B`5#4 acceptable form of reciprocity 合理的互惠条件
bit|L7*14 acceptable rate 适当利率；适当汇率
R[zN? acceptance agreement 承兑协议
sl-wNIQ acceptance for honour 参加承兑
$ ,K@xq5 acceptor 承兑人；接受人；受票人
(eF[nfM acceptor for honour 参加承兑人
Q crhgR accident insurance 意外保险
-Kg.w*\H7/ Accident Insurance Association of Hong Kong 香港意外保险公会
aB6/-T+ u accident insurance scheme 意外保险计划
+\ftSm> accident year basis 意外年度基准
s=:)!M.i accommodation 通融；贷款
6hj[/O)E accommodation bill 通融票据；空头票据
[s$x"Ex accommodation party 汇票代发人
?;o J=.T account balance 帐户余额；帐户结余
MB;rxUbhe3 account book 帐簿
B>1,I'/$. account collected in advance 预收款项
(W#CDw<ja account current book 往来帐簿
4 xqzdR_ account of after-acquired property 事后取得的财产报告
0 7Yak<+~ account of defaulter 拖欠帐目
w)|9iL8 account payable 应付帐款
pfZ[YC- account payee only [A/C payee only] 只可转帐；存入收款人帐户
FdE ?uw account receivable 应收帐款
'4M{Xn}@ account receivable report 应收帐款报表
m!KEK\5M? account statement 结单；帐单；会计财务报表
NxF:s,a6 account title 帐户名称；会计科目
g$NUu accountant's report 会计师报告
x:0swZ5Z Accountant's Report Rules 会计师报告规则
AM=> P 7 accounting and auditing procedure 会计与审计程序；会计与核数程序
k6"(\d9o Accounting Arrangements 《会计安排》
F5 X9 )9S accounting basis 会计基础
:
j kO accounting by Official Receiver 破产管理署署长呈交的帐目
G>"n6v'^d Accounting Circular 《会计通告》
Pl=)eq YY accounting class 会计类别
M @KQOAzt accounting date 记帐日期；会计结算日期
l@&-be accounting for money 款项核算
l 7uTk5 Accounting Officer 会计主任
@k{q[6c2 n accounting period 会计报告期；会计期
$VQ;y|K+[ accounting policy 会计政策；会计方针
p>eYi \' accounting practice 会计惯例
R`]@.i4tt accounting principle 会计准则
8x- 19# accounting record 会计记录
/ fUdb=!Z accounting report 会计报告
3|!3R'g/ > Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R d HCb k Accounting Society of China 中国会计学会
Iu P~Vt{m accounting statement 会计报表
hiibPc?I accounting system 会计制度；会计系统
z2{y<a9;? accounting transaction 会计事项；帐务交易
mKu,7nMvF accounting treatment 会计处理
&[{sA ; accounting year 会计年度
)C"ixZ>2xQ accretion 增值；添加
$1 B?@~& accrual 应计项目；应累算数目
%0 {_b68x accrual basis 应计制；权责发生制
x*:VE57,z accrual basis accounting 应计制会计；权责发生制会计
U]}F A2 accrue 应累算；应计
eH7x>[lH. accrued benefit 应累算利益
Io*H}$Gf accrued charges 应计费用
m#_R v accrued cumulative preference share dividend 应累算的累积优先股股息
i7- i!`< accrued expenses 应累算费用
eCR^$z=c accrued interest payable 应付利息；应计未付利息
qpFx l accrued interest receivable 应收利息；应计未收利息
=8#.=J[/ accrued right 累算权益
QxG^oxU} accruing profit 应累算的利润
|pS]zD accumulated fiscal reserve 累积财政储备
aV7VbC accumulated profit 累积利润；滚存溢利
rR":}LA^d accumulated reserve 累积储备
JwxKWVpWv accumulation of surplus income 累积收益盈余
kJl^,q acquired assets 既得资产
2~\SUGW- acquisition 收购；购置；取得
a T( ] acquisition cost 购置成本
QY 4;qA acquisition expenses 购置费用
&k,DAx`rN; acquisition of 100% interest 收购全部股权
X+sKG5nS acquisition of control 取得控制权
m5
sW68 acquisition of fixed assets 购置固定资产
?;v\wx acquisition of shell “买壳”
C_>XtcU acquisition price 收购价
oh:9v+ act of God 天灾
~tWh6-:|{J acting partner 执事合伙人
c_ncx|dUs active market 买卖活跃的市场；交投畅旺的市场；旺市
5,p;b active partner 积极参与的合伙人
EPn!6W5^ active trading 交投活跃
5- GS@ f Y actual circulation 实际流通
~}j +~ actual cost 实际成本
)EB+(c~E actual expenditure 实际开支；实际支出
vu@.;-2E% actual income 实际入息；实际收入；实际收益
WPsfl8@D actual market 现货市场
Bk3\NPa actual price 现货价；实际价格
Pb;c :HeI/ actual profit 实际利润
FS=yc.Q_ actual quotation 实盘；实际价位；实际报价
C{m%]jKH actual year basis 按实际年度计算
?2#' >B actuals 实货
y>w;'QR&a actuarial investigation 精算调查
&~+QPnI>Pm actuarial principle 精算原则
VO eVS&} actuarial report 精算师报告
n"RV!{& Actuarial Society of Hong Kong 香港精算学会
;PC! actuarial valuation 精算师估值
"P#1= actuary 精算师
Dfzj/spFV ad referendum agreement 暂定协议；有待覆核的协定
J)n_u) , ad valorem duty 从价税；按值征税
17?YN< ad valorem duty system 从价税制
UJh ; Hp: ad valorem fee 从价费
1xEO YM) ad valorem tariff 从价关税
=q]!"yU[d additional allowance 额外免税额
}R 16WY_' additional amount for unexpired risk 未过期风险的额外款额
;6``t+]q
additional assessable profit 补加应评税利润
Z6${nUX additional assessment 补加评税
Ur]$@N additional commitment 额外承担
#0T/^ # additional commitment vote 额外承担拨款
FHU6o910 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'I/_vqp@ additional dependent parent allowance 供养父母额外免税额
[5~mP`He additional provision 额外拨款
";=!PL additional stamp duty 附加印花税
(o IGp additional tax 补加税罚款；补加税款
|?VJf3 A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-GFZFi adjudged bankrupt 被裁定破产
;<Z6Y3>I8 adjudicated bankrupt 裁定破产人
H}kSXKO8!8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
/a^
R$RHl' adjudication of bankruptcy 裁定破产；宣告破产
nyi!D adjudication of insolvency 裁定无力偿还债务
tXtNK2-1 adjusted actual 经调整的实数；调整后的实数
Z[IM\# " adjusted current assets 经调整的流动资产；调整后的流动资产
?110} [jw adjusted figure 经调整的数字；调整后的数额
<skqq+ adjusted liabilities 经调整的负债；调整后的负债
t?G6|3 adjusted loss 经调整的亏损；调整后的亏损
2lsUCQI; 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
Sp X;nH-D adjusted profit 经调整的利润；调整后的利润
WqF,\y%W* adjusted surplus 经调整的盈余额；调整后的盈余额
{,sqUq ( adjusted value 经调整的价值；调整后的价值
AcuF0KWw/ adjustment 调整；修订；理算〔保险〕
="YGR: adjustment centre 调剂中心
B
}%2FUv adjustment lag 调整过程的时间差距；调整时差
~ C%I'z' adjustment mechanism 调整机制
k2v :F adjustment of loss 亏损调整
: 1UMA@HP adjustment process 调整过程；调整程序
8lpAe0p(Z adjustment range 调整幅度
;_"|# administered exchange rate 受管制汇率
X8ap Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b v_ UroTr administration expenses 行政费用
A`Dx]y administration fee 手续费；行政费
HQm_ K0$ administration in bankruptcy 破产管理
?MRY*[$ administration order 遗产管理令
U&WEe`XM administrator 管理人；遗产管理人
-%"PqA/1zj administrator of the estate 遗产管理人
V_gKl;Kfe8 admission of debt 债项承认书
7C7.}U admission of proof 接纳债权证明
=J]WVA,GqA advance 放贷款项；垫付款项；预支款项；预付款项
D BHy%i advance account 暂支帐目；预付款帐户
3U >-~-DS advance compensation 预付补偿金
&;-zy%#l advance from shareholder 股东垫款
U)bv,{-q advance pending reimbursement 预支以待日后付还
,J|,wNDU!K advanced economy 先进经济体系
RX>P-vp advancement 预付；预付财产
0uDDaFS advances warrant 垫款令
#gV n7wq advancing 贷出
o0 C &ol_ adverse balance 逆差
1]G )41 adverse exchange 逆汇
~I5hV}Z T advertisement addressed to shareholders 在报章刊登的致股东通告
~)ys,Q advice for collection 托收通知书
m@Yc&M~ advice of drawing 提款通知书；汇票通知书
&kIeW;X advice of payment 付款通知
VGQ~~U7}@ Advisory Committee [Securities and Futures Commission]
@Iz]:@\cJ 谘询委员会〔证券及期货事务监察委员会〕
uTR^K=Ve Advisory Committee on Diversification 经济多元化谘询委员会
9 5mf affidavit 誓章；遗产申报誓章
j-e j7 affidavit of no receipt 述明无收款的誓章
nU_O|l9 affiliate 联号；联营公司；附属公司
5&n{QE?Um affiliated company 附属公司；联号；联营公司
OtqFI!ns affirmation [estate duty] 非宗教式宣誓〔遗产税〕
vv
,4n&D affordability 负担能力
;_(f(8BO
African Development Bank [AfDB] 非洲开发银行
aL;!BlU8v after-acquired property 事后取得的财产
mcez3gH after-hours dealing 市后交易
JaY"Wfc after-tax profit 税后盈利；税后利润；税后溢利
12n:)yQy agency agreement 代理协议
&Pr\n&9A agency expenses 代理机构的开支
uAPVR agency fee 代理费
:82h GU Agency Law 《代理法》
2 DW @}[G agent 代理人；承销人
xrkl)7; agent of company 公司代理人
B}d&tH2^s agent's fee 代理人费；经纪费
}'x;J aggregate 总计；总数；总体数字
GkJcd; aggregate amount 总款额；总额
Zl5'%b$& aggregate assets and liabilities 总体资产与负债
@zg}x0] aggregate at constant price 按固定价格计算的总体数字
l\s!A&L aggregate demand 总需求
pIlEoG=[ _ aggregate gross position 总持仓量
Q>%n&;: aggregate limit 总限额
[
/o'l: aggregate of salaries tax 合计薪俸税
W91 yj: aggregate performance 总体表现；总体业绩
5X! -Hj
aggregate supply 总体供应
1/Ts .\K3 aggregate surplus 总盈余
rz "$zc. ) aggregate total 整体总额
5YD~l(,S1] aggregate value 总值；合计价值
P'Rw/c o aggregated basis 合计基准
NGc~%0n aggregated net chargeable income 合计应课税入息实额
Z[. M>| aggregation 合并计算；合计；总和
J3 _aHI aggregation of incomes of husband and wife 夫妇入息合并计算
u;_~{VJ- aggregation of property 财产的总和
uNzc, OH agio 差价；贴水
bT.q@oU 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》
gN=.}$Kfu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G>V6{g2 Q 《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》
n"EKVw7Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@o A z 《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》
SB\%"nnV Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jn2=)KBa_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@z@%vr=vX agreement for a settlement 授产协议
D!&(#Vl
_ agreement for assignment 转让协议
y+(\:;y$7 agreement for sale 售卖协议；买卖协议
<>3)S` C`p agreement for sale and purchase 买卖协议
y"q
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cszvt2BI g agreement for the repayment of money 还款协议
-* ,CMw agreement of reinsurance 再保险协议
H -kX-7C Agricultural Bank of China 中国农业银行
j !u)V1, air passenger departure tax 飞机乘客离境税
UPh#YV 0/, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&N7ji airport tax 机场税
?"d$SK"6Z alcohol duty 酒精税
L^+rsxR alienation 让与；让渡；转让
VPUVPq~& alimony 生活费；赡养费
"}]$ag!`q$ All Ordinaries Index [AOI] 所有普通股指数
&~,4$& _ all risks 全险；综合险
C%X O| sP All Sales Record for Stock Market 《股票市场成交报告》
/v R>.' Allied Capital Resources Limited 新联财务有限公司
ZL!u$)(V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
W$c@C02< allocation letter 拨款信件
n<ZPWlJ allocation of fund 分配款项；预留款项
,>
zEG allocation of profit 利润分配；溢利分配
V_+&Y$msi~ allocation warrant 拨款令
u7!9H<{>P allotment 分配；配股
cSb;a\el$ allotment notice 股份配售通知；配股通知
Y9+_MxC" allotment of shares 股份分配
S0,\{j allowable 可获宽免；免税的
HxG8 'G allowable business loss 可扣除的营业亏损
@5%&wC allowable expenses 可扣税的支出
3P
cVE\GN allowance 免税额；津贴；备抵；准备金
? 5C'9 V allowance for debts 债项的免税额
@UD:zU T)F allowance for depreciation by wear and tear 耗损折旧免税额
rJ!cma allowance for funeral expenses 殡殓费的免税额
Z3`EXs allowance for inflation 为通货膨胀而预留的款项；通胀准备金
UnhVppnex allowance for repairs and outgoings 修葺及支出方面的免税额
tEhg',2t( allowance to debtor 给债务人的津贴
,EB}IG ] alteration of capital 资本更改
z5>I9R^q; alternate trustee 候补受托人
7>E.0 D P amalgamation 合并
^xZh@e5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
qlO}=b/ ambit of charges 征税范围；收费范围
Ke$_l]} amended valuation 经修订的估值
v 4ot08 C American Commodities Exchange 美国商品交易所
g*Y, . American Express Bank Limited 美国运通银行
6}4} )B2 American Stock Exchange 美国证券交易所
DP ? d C` amortization 摊销
Wq1>Bj$J8 amount due from banks 存放银行同业的款项
P49\A^5 S! amount due from banks abroad 存放海外银行同业的款项
@+u>rS|IB amount due from holding companies 控股公司欠款
* DL7p8 amount due from local banks 存放本港银行同业的款项
ScPVjqG2{ amount due to banks 银行同业的存款
v ,KKn\X amount due to banks abroad 海外银行同业的存款
AJPvwu}D amount due to holding companies 控股公司存款
2xI |G
3U amount due to local banks 本港银行同业的存款
4<efj amount due to outport banks 外埠银行同业的存款
[{x}# oRSE amount for note issue 发行纸币的款额
xn P!P2 amount of bond 担保契据的款额
^jdU4 amount of consideration 代价款额
ag=d6q amount of contribution 供款数额
t'qYM5 amount of indebtedness 负债款额
>yBq i^aL amount of principal of the loan 贷款本金额
?8b1 9DMK6 amount of rates chargeable 应征差饷数额
! |cg= amount of share capital 股本额
yeo&Qz2vU amount of sums assured 承保款额
P?54 "$b amount of variation 变动幅度
+EETo): amount of vote 拨款数额
FcDS*ZEk! amount payable 应付款额
8t-GsjHb amount receivable 应收款额
',+yD9 @ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]R__$fl`8 analysis 分析
kx"1 0Vw ancillary risk 附属风险
,^(]zZh annual account 周年帐目；周年帐目报表；年度决算；年结
@AsJnf$y annual accounting date 年结日期
+a1x; annual allowance 每年免税额；年积金；年度津贴；年津
Cm}2 >eH
annual balance 年度余额
OmYVJt_ annual disposable income 每年可动用收入
T{YZ`[ annual estimates 周年预算
NTg@UT < annual fee 年费
IrLGAQ0 annual general meeting 周年大会
bF'rK'', annual growth rate 年增率；每年增长率
zZ5:)YiW- annual long-term supplement 长期个案每年补助金
ep0,4!#FAO annual pensionable emolument 可供计算退休金的年薪
!IxO''4 annual report 年报
S{@}ECla Annual Report on the Consumer Price Index 《消费物价指数年报》
z kQ[< annual return 周年报表；周年申报表；每年报税表格
+X}i%F' Annual Return Rules 《周年报表规则》
"t @p9> annual review of consumer prices 每年消费物价回顾
9Em#E la annual roll-forward basis 逐年延展方式
dUI5,3 * annual salary 年薪
^J!q>KJs annual statement 年度报表；年度决算表
bx@l6bpQ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
{T){!UVp! annuitant 年金受益人
*b~6 B M$ annuity 年金
Cs'LrUB?=U annuity contract 年金合约
ZL MH~cc annuity on human life 人寿年金
xmW~R*^ antecedent debt 先前的债项
nw RltK ante-dated cheque 倒填日期支票
7e/+C{3v anticipated expenditure 预期开支
6cQgp]% anticipated net profit 预期纯利
4M'>oa anticipated revenue 预期收入
op,L3:R\Z anti-inflation measure 反通货膨胀措施
8[^'PIz anti-inflationary stance 反通货膨胀立场
o4( *nz apparent deficit 表面赤字
N.F5)04 apparent financial solvency 表面偿债能力
eI
#Gx_mg apparent partner 表面合伙人
APQq F/ application for personal assessment 个人入息课税申请书
6b |?@ application of fund 资金应用
8)i""OD@I application to release as liquidator and to destruct the books of accounts and documents
g?C;b>4 申请免除清盘人职务及毁灭帐簿与文件
Jd2.j?P= appointed actuary 委任精算师
s27IeF3 appointed auditor 委任核数师；委任审计师
r~w.J+W appointed trustee 委任的受托人
39 pG-otJ appointer 委任人
L * n K>
+ apportioned pro rata 按比例分摊
k ;WD[SV apportionment 分配；分摊
/?\3%<vn Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G
dgL}"*F apportionment formula 分摊方程式
2z.ot' apportionment of estate duty 遗产税的分摊
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n>x@ appraisal 估价；评估
Wboh2:TH: appreciable growth 可观增长
{pzj@b 1S appreciable impact 显着影响
0c_xPBbB+ appreciable increase 可观增长
I`>U #x* appreciation 增值；升值
v9$!v^U"D appreciation against other currencies 相对其他货币升值
]BQYVx/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r-2k<#^r appreciation tax 增值税
{7o#Ve appropriation 拨款；拨用；拨付
s0kp(t!fiu appropriation account 拨款帐目
gT+/nSrLV Appropriation Bill 拨款法案
Ia&R/I appropriation-in-aid system 补助拨款办法
Uv^\[ approved assets 核准资产
2|1fb-AR approved basket stock 认可一篮子证券
& hCbXs= approved budget 核准预算
'6KvB approved charitable donation 认可慈善捐款
<N<Q9}`V approved charitable institution 认可慈善机构
+Y\:Q<eMFg approved currency 核准货币；认可货币
uOxHa>h approved estimates 核准预算
b}J%4Lx% m approved estimates of expenditure 核准开支预算
CS k]c9= approved overseas insurer 核准海外保险人
4 #U}bN approved overseas trust company 核准海外信托公司
`]Bb0h1![ approved pooled investment fund 核准汇集投资基金
R[WiW RfD approved provident fund scheme 认可公积金计划
|"H 2'L$ approved provision 核准拨款
~z,o):q1 } approved redeemable share 核准可赎回股份
2[E wN!IZ approved regional stock 认可地区性证券
<v"o+ approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
/
)0hsQs arbitrage 套戥；套汇；套利
w =^.ICyb@ arbitrageur 套戥者；套汇者
U ZZJtQt arbitrary amount 临时款项
c :R ?da arrangement 措施；安排；协定
J~YT~D 2L arrears 欠款
"gM^ o arrears of pay 欠付薪酬
>rnVT K arrears of revenue 逾期未收税款；逾期未收的帐项
Z$oy;j99y articles of association 组织章程；组织细则；组织章程细则
h}bfZL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E?m~DYnU ascertainment of profit 确定利润
{]vD@)k "Asia Clear" “亚洲结算系统”
>1y6DC Asia Commercial Bank Ltd. 亚洲商业银行有限公司
? ukw 6T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?Ua ,ba* Asian Development Fund [ADF] 亚洲发展基金
Tc2.ciU Asian dollar bond 亚洲美元债券
VYyija: Asian dollar market 亚洲美元市场
W,q @ww u Asian dollar rate 亚洲美元利率
nHK(3Z4G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
lQA5HzC\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
50UdY9E_v} asked price 沽盘；喊价；索价；卖方报价
#6sz@X fV assessable income 应评税入息
OvdT* g=8* assessable loss 应评税亏损
u\R ?(G& assessable profit 应评税利润
K}*ets1s} assessable value 应评税值
d@%"B($nR assessed profit 估定利润
= :W2NN' assessed value 经评估价值
sFU< Pg V assessment 评税；评定；估价；评税单
=TB_|`5;j assessment number 评税编号；估价编号
xn8K OwX% assessment of additional tax 补加税评税
j!;LN)s@? assessment of performance 业绩评估；实绩评价
<,d550GSm Assessor 评税主任
37AVk`a asset price bubbles 资产价格泡沫
5>532X(0 asset-backed securities 具资产保证的证券
j;x()iZ< assets accretion 资产增值
ez4!5&TzRm assets and liabilities 资产与负债
L"_X W no assets betterment statement 资产递增表；资产改进表
#h5:b`fDF assets lending 实物放款；有抵押贷款
A|A~$v("R assets of the company passing on the death 死者去世时转移的公司资产
z^Q'GBoBA assets pledged as security for liabilities 用作负债抵押的资产
[ K{{P|(q assets portfolio 资产投资组合
$-4](br| assets price 资产价格
gesbt assets quality 资产质素
"W<Y1$Y=Y assets realization 资产变现
'uPAG;)m assets refinancing arrangement 资产再集资安排
P5 S ]h assets securitization 资产证券化
%&e jO= r assets situated outside Hong Kong 在香港以外地方的资产
cx}Yu8 assets stripping 削减资产；拆卖资产
J8|MK.oD assets value 资产值
" CJVtO assignee 承让人
j50vPV 8m assignment 转让；转让书；转让契
MJn-] E assignment of interest 权益转让
}nx)|J*p assignment of letters patent and trade mark 专利证书及商标转让
U>5^:%3 assignment of property 物业转让；物业转让书
16 NHzAQ assignment right 转让权
? HEqv$n assignor 转让人
T^bA O-d# associate 有联系的人；有关连人士；相联者；合伙人；联系人
rb?7i&- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<O#&D|EMd| associate member 附属会员
^BsT>VSH6 associated body corporate 相联法人团体
*dBy<dIy associated company 相联公司；联属公司
3bEcKA_z( associated corporation 相联法团
d\z 6Ob"t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=j7Du[?Vu 公认会计师公会〔英国〕
dab]>% M Association of Futures Exchange Brokers 香港期货经纪协会
]>3Y~KH( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)|gw5N4; association of underwriters 承保人组织
3o.x<G( assumption of control 接管
M!&Hn, 22 assurance 担保；保险；转易；转易书
{UNH?2 assurance of interest 权益的转易
MBLZ:A |
C at 19XX price 按一九ＸＸ年价格计算
xJq|,":gj at a discount 按赔价计算；按贴水价格计算；打折扣
q8 v iC| at a premium 按溢价计算；按升水价格计算
qpQ;,8X-" at call 通知付款；按通知
iO L$| Z( at constant market price 按固定市价计算
l{ By]S at constant price 按固定价格计算
?d')#WnC at cost 按成本计算
+ NlnK6T/ at current market price 按当时市价计算；按现时市价计算
F>;Wbk&[| at current price 按当时价格计算；按现时价格计算
U)} ]Z@I- at factor cost 按要素成本计算；按生产要素成本计算
)&Ii! tm3 at money-of-the-day price 按付款当日价格计算
SX 4*804a_ at or better 按指定或较佳价位〔买卖指令〕
A#U! KX at par 按面值计算；平价
Koa9W >! at sight 见票即付
U%3N=M at the close 按收市盘
A;AQw at the opening 按开市盘
)g5?5f; attestation 见证；见证条款
; 0DoZ at-the-money option 平价期权
9>RkFV attorney 受权人；受托代表人
$b8[/], attornment 新拥有人承认书
emSq{A attributable profit 可归属利润
fk*(8@ u> attributable share value 可归属股份价值
-L2. cN_ Auckland Stock Exchange 奥克兰证券交易所
E'iE#He auction 拍卖
$5nMD= auctioneer 拍卖商
q s 4jUm audit 审计；核数
r@G*Fx8Z Audit Commission 审计署
8ud12^s$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?sfqg gi 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〕
1U\ap{z@ audit review 帐目审查
ZmK=8iN9J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+eVYy _bL- audited account 审计帐目；经审计的帐目
1tuvJ+`{ audited annual account 经审计的周年帐目
bWSN]]e1# audited balance sheet 经审计的资产负债表
8SRR)O[)} auditor 核数师；核数主任；审计师
n 0!8 )Sth auditor's certificate 核数师证明书；审计师证明书
5es t auditor's report 核数师报告；审计师报告
W"\~O"a Aussie bond 澳元债券
IjI'Hx austerity budget 紧缩预算
!do` OEQKR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
K EAXDF&# Australia All Ordinaries Index 澳洲所有普通股票指数
vCa8`m Australian Dollar [AUD] 澳元
3%v)!dTa<^ Australian Options Market 澳大利亚期权市场
*l5?_t F Australian Securities Commission 澳洲证券事务监察委员会
#W\}v(Ke Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;i@S}LwL Australian Stock Exchange 澳大利亚证券交易所
2D 4,#X Austrian Schilling [ATS] 奥地利先令
+n ^M+ea; authentication 认证；鉴证
9QQ XB- authority to purchase 委托购买证；委购书
, dC.|P' ` authorization 认可；核准；授权；授权书
x $uhkP authorization by direction 指示授权
7# AIX], authorization by instruction 指令授权
=D<0&M9C authorization by warrant 令状授权
]545:)Q1 authorization of unit trust 单位信托的认可
(\\;A? authorized agent 指定代理人
D4%J!L<P authorized capital 法定资本
@3`5(xwzm authorized clerk 出市员
rPH7
]] authorized dealer 认可交易商
\Vc[/Qp7Bb authorized financial institution 认可财务机构
r r# nBhh8 authorized fund 认可基金
Pp s$=` authorized fund house 获授权的基金公司；认可基金公司
"i&)+dr- authorized institution 认可机构
B{Q}^Mcxy authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<rC%$tr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
o.Kn DY authorized insurer 获授权保险人；获认可承保人
U[C>Aoze authorized investment 特准投资项目
5|*{~O| authorized person 获授权人
bBIh}aDN authorized representative 获授权代表
G'|ql5Zw authorized share capital 法定股本
{Y~>&B5 automated quotation system 自动报价系统
W3:j Z: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
aoy Be|H~= 自动交易系统〔香港期货交易所有限公司〕
{4_s:+ v0 automatic adjustment mechanism 自动调整机制
i6Z7O )V automatic adjustment system 自动调整系统
V?X QjH1X Automatic Clearing House 自动票据交换所
S t5;X&Q automatic exchange rates accumulation system 自动化汇率累集系统
3.W[]zH/u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!}Xoqamm automatic teller machine [ATM] 自动柜员机
Snr(<u autopay 自动转帐
l";Yw]:^ available assets 可用资产
|5u~L#P available fiscal reserve 现存财政储备
-A#p22D,5 available profit 可用利润
2u.0AG Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i1evB9FZ1z average 平均；平均数；海损
$J1`. Q>)4 average basic salary 平均基本薪金
rHKO13WF average consumer expenditure 平均消费开支；一般消费开支
d(IJ-q J N average cost 平均成本
i l^;2`]& average cost of land production 增辟土地平均成本
("U< @~ average daily turnover 平均每日成交额
_[rFnyC+0V average daily wage rate 平均每日工资率
{
^o.f average expenditure pattern 平均开支模式
l~J d>9DwY average growth rate 平均增长率
Nu7>G average net fixed assets 固定资产平均净值
r<!hEWO>v average of relatives 相对价格平均数
Fk=SkS ky average price 平均价格
;nSF\X(;{ average propensity to consume 平均消费倾向；一般消费倾向
py;p7y!gxA average propensity to save 平均储蓄倾向；一般储蓄倾向
E#!N8fQ average rate 平均率
kN=&" average revenue 平均收入；平均收益
,I"T 9k-^ average stock 平均库存；平均存货
!!\}-r^y% average yearly rent 平均年租
@ }y. avoidance of double taxation 避免双重课税
HO x4FXPs avoidance of tax 避税
