A:
i>6SY83B} A share Ａ股；甲类股份
Q#P=t83 abatement of tax 减税；减扣免税额
6He 7A@Eh ABN AMRO Bank N.V. 荷兰银行
2/S~l;x above-the-line expenditure 线上项目支出；经常预算支出
0HK0 3& above-the-line receipt 线上项目收入；经常预算收入
(UmoG ABSA Asia Limited 南非联合亚洲有限公司
GczGW 4\P' absolute change 绝对数值变更
U*F|Z4{W absolute expenditure 实际开支
INSI$tA~ absolute guideline figure 绝对准则数字
-\:#z4Tc absolute interest 绝对权益
Q# xeu absolute order of discharge 绝对破产解除令
'SF+P)Kmz absolute profit margin 绝对利润幅度
|eL&hwqzG absolute value 实值；绝对值
iA*Z4FKkT absolutely vested interest 绝对既得权益
a6=mE?JTB absorbed cost 已吸收成本；已分摊成本
Vr/UbgucJ absorption 吸收；分摊；合并
JPL8fX-w absorption rate 吸收率；摊配率；分摊率
lQQXV5NV ACB Finance Limited 亚洲商业财务有限公司
x bF*4;^SI acceptable form of reciprocity 合理的互惠条件
;;'b;,/ acceptable rate 适当利率；适当汇率
Ry *NR P; acceptance agreement 承兑协议
-}|GkTM acceptance for honour 参加承兑
OD<0,r0f, acceptor 承兑人；接受人；受票人
tdg.vYMDPC acceptor for honour 参加承兑人
/9dV!u !; accident insurance 意外保险
+4^XF Pq~ Accident Insurance Association of Hong Kong 香港意外保险公会
/!ZeM Y:x accident insurance scheme 意外保险计划
,?i^i#Wqzg accident year basis 意外年度基准
~d 6 _ accommodation 通融；贷款
M iIH&z accommodation bill 通融票据；空头票据
;:1d< Q| accommodation party 汇票代发人
avxI\twAU account balance 帐户余额；帐户结余
"Q9S<O8) account book 帐簿
-'+|r] account collected in advance 预收款项
b $x<7l5C account current book 往来帐簿
mLX1w)=r account of after-acquired property 事后取得的财产报告
fVv#| account of defaulter 拖欠帐目
}CZ,W Jz= account payable 应付帐款
UN_f2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
ut%t`Y(
] account receivable 应收帐款
i.2O~30ST account receivable report 应收帐款报表
~L Gkc
t account statement 结单；帐单；会计财务报表
ElAJR4'{*i account title 帐户名称；会计科目
adtK$@Yeg accountant's report 会计师报告
B' 6^E#9 Accountant's Report Rules 会计师报告规则
hk4f)z accounting and auditing procedure 会计与审计程序；会计与核数程序
?cdSZ'49[ Accounting Arrangements 《会计安排》
ep<A d accounting basis 会计基础
vai.",b=n6 accounting by Official Receiver 破产管理署署长呈交的帐目
7t` <`BY^ Accounting Circular 《会计通告》
x-+[gNc
6 accounting class 会计类别
vFY/o,b \ accounting date 记帐日期；会计结算日期
pW O-YZ#+ accounting for money 款项核算
=Xzqp , Accounting Officer 会计主任
f ^mxj/%L accounting period 会计报告期；会计期
YXXU Yi~!f accounting policy 会计政策；会计方针
Z:aDKAboU accounting practice 会计惯例
nM c3.fM accounting principle 会计准则
Mh'QD)28c accounting record 会计记录
I2("p.+R accounting report 会计报告
T:x5 ,vpM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>1: s.[& Accounting Society of China 中国会计学会
@8C^[fDL accounting statement 会计报表
M x j accounting system 会计制度；会计系统
AoyU1MR( accounting transaction 会计事项；帐务交易
pcNVtp 'V accounting treatment 会计处理
kbBD+ * accounting year 会计年度
^ cN- accretion 增值；添加
_m;cX!+~_ accrual 应计项目；应累算数目
XG<J'3 accrual basis 应计制；权责发生制
`
_()R`= accrual basis accounting 应计制会计；权责发生制会计
q:#,b0|bv accrue 应累算；应计
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* - accrued benefit 应累算利益
$1oU^V Y accrued charges 应计费用
]+)z}lr8 C accrued cumulative preference share dividend 应累算的累积优先股股息
N%6jZmKip accrued expenses 应累算费用
%*OKhrM accrued interest payable 应付利息；应计未付利息
E*IkI))X0 accrued interest receivable 应收利息；应计未收利息
Vi`+2%4 accrued right 累算权益
gwQL9
UYx accruing profit 应累算的利润
lJoMJS;S]} accumulated fiscal reserve 累积财政储备
&J^@TgqL^ accumulated profit 累积利润；滚存溢利
|DfYH~@( accumulated reserve 累积储备
,^O**k9F accumulation of surplus income 累积收益盈余
`m<l8'g acquired assets 既得资产
Cca(
oV acquisition 收购；购置；取得
N J:]jd acquisition cost 购置成本
k#`.!yI, acquisition expenses 购置费用
O]w &uim acquisition of 100% interest 收购全部股权
W5}.W Fu acquisition of control 取得控制权
jEklf0 Z acquisition of fixed assets 购置固定资产
hbR;zV|US acquisition of shell “买壳”
NI=t)[\F acquisition price 收购价
%^ ^2 act of God 天灾
ZA>hN3fE' acting partner 执事合伙人
"m})~va active market 买卖活跃的市场；交投畅旺的市场；旺市
y%
uUA]c*m active partner 积极参与的合伙人
@Qd6a:-6 active trading 交投活跃
Z<En3^j` actual circulation 实际流通
Jjik~[<q: actual cost 实际成本
2j-|.l c actual expenditure 实际开支；实际支出
] =b?^' actual income 实际入息；实际收入；实际收益
:Y
y+% actual market 现货市场
B:ddlxT $ actual price 现货价；实际价格
h0 Acpd2 actual profit 实际利润
nXK"B Ye actual quotation 实盘；实际价位；实际报价
5ejdf actual year basis 按实际年度计算
*gHOH!K,S actuals 实货
&PD4+%! actuarial investigation 精算调查
Ive tQ+ actuarial principle 精算原则
gd.P%KC!g actuarial report 精算师报告
@z$V(}(O^ Actuarial Society of Hong Kong 香港精算学会
) !3XM actuarial valuation 精算师估值
_]1dm)% actuary 精算师
`kyr\+hp ad referendum agreement 暂定协议；有待覆核的协定
=Xm
[ ad valorem duty 从价税；按值征税
9g >]m 6 ad valorem duty system 从价税制
xZtA) Bp ad valorem fee 从价费
6VolTy@(x ad valorem tariff 从价关税
cg7NtY additional allowance 额外免税额
JoKD6Q1D additional amount for unexpired risk 未过期风险的额外款额
1mL--m'r additional assessable profit 补加应评税利润
Nol',^) additional assessment 补加评税
$rs7D}VNc additional commitment 额外承担
T{]Tb= additional commitment vote 额外承担拨款
p}uL%:Vr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t ?28s/? additional dependent parent allowance 供养父母额外免税额
9/D+ 6hJ]: additional provision 额外拨款
go6Hb> additional stamp duty 附加印花税
,nMLu a\ additional tax 补加税罚款；补加税款
Qz{:m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
c G?RisSZ adjudged bankrupt 被裁定破产
e x $d~ adjudicated bankrupt 裁定破产人
&xr? yd adjudication fee 裁定费；评定印花税额手续费；评估契据费
)Be}Ev#)Zx adjudication of bankruptcy 裁定破产；宣告破产
6h}f^eJ:K, adjudication of insolvency 裁定无力偿还债务
:
i3 -7 k adjusted actual 经调整的实数；调整后的实数
QYVT"$ = adjusted current assets 经调整的流动资产；调整后的流动资产
T'\ lntN adjusted figure 经调整的数字；调整后的数额
{4CkF \ adjusted liabilities 经调整的负债；调整后的负债
eN >=x40 adjusted loss 经调整的亏损；调整后的亏损
~yt+xWV 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
_zJ Y1cr adjusted profit 经调整的利润；调整后的利润
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dC adjusted surplus 经调整的盈余额；调整后的盈余额
rv;w`f adjusted value 经调整的价值；调整后的价值
/ !jd%,G adjustment 调整；修订；理算〔保险〕
vBj{bnl adjustment centre 调剂中心
V5 K`TC^ adjustment lag 调整过程的时间差距；调整时差
?OYu BZF adjustment mechanism 调整机制
PAH;
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8iK >bp adjustment process 调整过程；调整程序
g[-'0d \1 adjustment range 调整幅度
fbNVmjb$) administered exchange rate 受管制汇率
],>Z' W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$tj[ * administration expenses 行政费用
wi:]o o# administration fee 手续费；行政费
NJs )2 administration in bankruptcy 破产管理
\M=" R-&b administration order 遗产管理令
ff-9NvW4v administrator 管理人；遗产管理人
n0O- Bxhl administrator of the estate 遗产管理人
0Vh|UJ'&7 admission of debt 债项承认书
}_3<Q\j admission of proof 接纳债权证明
JmWN/mx advance 放贷款项；垫付款项；预支款项；预付款项
lj@c"Yrk advance account 暂支帐目；预付款帐户
LEc%BQx advance compensation 预付补偿金
`P)atQ advance from shareholder 股东垫款
B Gh%3"q advance pending reimbursement 预支以待日后付还
rxIfatp^ advanced economy 先进经济体系
*7nlel advancement 预付；预付财产
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advances warrant 垫款令
"1&C\}.7 advancing 贷出
#]:yCiA adverse balance 逆差
U|u v SJ)X adverse exchange 逆汇
`DC)U1 advertisement addressed to shareholders 在报章刊登的致股东通告
G~8C7$ 0z advice for collection 托收通知书
~7 C` a$ advice of drawing 提款通知书；汇票通知书
fph*|T&R advice of payment 付款通知
vov"60K Advisory Committee [Securities and Futures Commission]
-2K`:}\y& 谘询委员会〔证券及期货事务监察委员会〕
4tCyd5u a8 Advisory Committee on Diversification 经济多元化谘询委员会
7> wSbAR< affidavit 誓章；遗产申报誓章
6Ei>VcN4a affidavit of no receipt 述明无收款的誓章
E >KV1P affiliate 联号；联营公司；附属公司
IBQmm(+v affiliated company 附属公司；联号；联营公司
Ts|& _| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
syv6" 2Z'B affordability 负担能力
Xko[Z;4v8' African Development Bank [AfDB] 非洲开发银行
dW,$yH _ after-acquired property 事后取得的财产
opjrU$<]N after-hours dealing 市后交易
p/cVQ after-tax profit 税后盈利；税后利润；税后溢利
op"RrZAZBT agency agreement 代理协议
My:wA;# agency expenses 代理机构的开支
v#(wc +[ agency fee 代理费
N#6&t8;kTC Agency Law 《代理法》
2y,NT|jp agent 代理人；承销人
qdL;Ii<Y0 agent of company 公司代理人
}Wn6r_: agent's fee 代理人费；经纪费
Pd%o6~_* aggregate 总计；总数；总体数字
hR[Q du6r aggregate amount 总款额；总额
Q^DKKp aggregate assets and liabilities 总体资产与负债
%S]5wR6;_ aggregate at constant price 按固定价格计算的总体数字
f<!eJO:<' aggregate demand 总需求
zRD{"uqi aggregate gross position 总持仓量
:?U1^!$$1 aggregate limit 总限额
1
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aggregate of salaries tax 合计薪俸税
y2T JDb1 aggregate performance 总体表现；总体业绩
xx#; )]WT aggregate supply 总体供应
9%$4Ux*q aggregate surplus 总盈余
" So+ aggregate total 整体总额
gK9@-e aggregate value 总值；合计价值
jQj`GnN| aggregated basis 合计基准
Fj7cI + aggregated net chargeable income 合计应课税入息实额
(m-(5 CaJ aggregation 合并计算；合计；总和
S)n ~^q aggregation of incomes of husband and wife 夫妇入息合并计算
My5h;N@C aggregation of property 财产的总和
BQ)zm agio 差价；贴水
[wjA8d. Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
L@ql)Lc); Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
H--(zxK 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
R% l=NHB} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b9%hzD,MR 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ql2>C.k3L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2Af1-z^^K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-$QzbRF5R agreement for a settlement 授产协议
?r'rvu'/ agreement for assignment 转让协议
R}#?A%,* agreement for sale 售卖协议；买卖协议
Wepa ; agreement for sale and purchase 买卖协议
E /Q[J.$o agreement for the payment of interest 支付利息协议
z$QYl*F1 agreement for the repayment of money 还款协议
T F^Rh4 agreement of reinsurance 再保险协议
a^@6hC>sr Agricultural Bank of China 中国农业银行
MkRRBvk air passenger departure tax 飞机乘客离境税
f}Mc2PQ- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ss-{l+Z5 airport tax 机场税
"/S-+Ufn alcohol duty 酒精税
V[(zRGa{ alienation 让与；让渡；转让
(c axl^= alimony 生活费；赡养费
6*lTur9ni All Ordinaries Index [AOI] 所有普通股指数
lN<vu# all risks 全险；综合险
~Ub '5M All Sales Record for Stock Market 《股票市场成交报告》
~N;kF.q&>& Allied Capital Resources Limited 新联财务有限公司
y['$^T?oP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ry*b"SO allocation letter 拨款信件
'Wn'BRXq3 allocation of fund 分配款项；预留款项
\@N8 [ allocation of profit 利润分配；溢利分配
^Cst4=:W allocation warrant 拨款令
!.?2zp~ allotment 分配；配股
3T'9_v[Y allotment notice 股份配售通知；配股通知
&
VJ+X|Z allotment of shares 股份分配
[W , E j allowable 可获宽免；免税的
i
?%;s5< allowable business loss 可扣除的营业亏损
d!D#:l3; allowable expenses 可扣税的支出
yS0!#AG allowance 免税额；津贴；备抵；准备金
X"z ^4?Aj+ allowance for debts 债项的免税额
K pDK Ii allowance for depreciation by wear and tear 耗损折旧免税额
f1rP+l-C< allowance for funeral expenses 殡殓费的免税额
QaH32( iH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5*/~) wN\U allowance for repairs and outgoings 修葺及支出方面的免税额
-v/1R1$e1 allowance to debtor 给债务人的津贴
Ovxs+mQ alteration of capital 资本更改
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alternate trustee 候补受托人
pi *cO amalgamation 合并
pV9$Vg?-H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*Ew`Fm H ambit of charges 征税范围；收费范围
(oBvpFP33 amended valuation 经修订的估值
[i==
Tp American Commodities Exchange 美国商品交易所
1 a P3oXLL American Express Bank Limited 美国运通银行
}Y[xj{ 2$O American Stock Exchange 美国证券交易所
IE+{W ~y\ amortization 摊销
V`fp%7W amount due from banks 存放银行同业的款项
]u?|3y^ ( amount due from banks abroad 存放海外银行同业的款项
_/;vsQB amount due from holding companies 控股公司欠款
=2F;'T\6 amount due from local banks 存放本港银行同业的款项
bJ4 } )P& amount due to banks 银行同业的存款
*P7 H=Yf& amount due to banks abroad 海外银行同业的存款
h64 <F3} amount due to holding companies 控股公司存款
!i,Eo-[Z amount due to local banks 本港银行同业的存款
)"/.2S; amount due to outport banks 外埠银行同业的存款
v-B{7
~=#Z amount for note issue 发行纸币的款额
mSm:>hBd amount of bond 担保契据的款额
U>H"N1 amount of consideration 代价款额
r7+" i9 amount of contribution 供款数额
7 hQXGY,q amount of indebtedness 负债款额
InBnU`(r amount of principal of the loan 贷款本金额
v6u R[18 amount of rates chargeable 应征差饷数额
1xP* amount of share capital 股本额
fd! bs*\X amount of sums assured 承保款额
o%;R4 s, amount of variation 变动幅度
s1.EE|h,5 amount of vote 拨款数额
` $*I%oT; amount payable 应付款额
B5{ wSr amount receivable 应收款额
> r1cW7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<tXk\ cOg analysis 分析
t 1}R#NB ancillary risk 附属风险
"
R!,5HQF; annual account 周年帐目；周年帐目报表；年度决算；年结
T1%_sq annual accounting date 年结日期
Y&!-VW annual allowance 每年免税额；年积金；年度津贴；年津
MKPxF@N( annual balance 年度余额
|L[/]@| annual disposable income 每年可动用收入
NOM6},rp annual estimates 周年预算
akATwSrU annual fee 年费
i=T! 4'Zu annual general meeting 周年大会
:d}I `)& annual growth rate 年增率；每年增长率
\e+h">`WgX annual long-term supplement 长期个案每年补助金
/*Iq,"kGz annual pensionable emolument 可供计算退休金的年薪
c|RTP annual report 年报
$ha,DlN Annual Report on the Consumer Price Index 《消费物价指数年报》
vX1 8
] annual return 周年报表；周年申报表；每年报税表格
iga.B Annual Return Rules 《周年报表规则》
*lyy |3z annual review of consumer prices 每年消费物价回顾
o|(Ivt7jk annual roll-forward basis 逐年延展方式
Vl'Gi44)3" annual salary 年薪
H c,e &R annual statement 年度报表；年度决算表
Gf71udaa 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
V1di#i: annuitant 年金受益人
o-i9 :AHs annuity 年金
. 3 >`y L annuity contract 年金合约
*ThP->&:( annuity on human life 人寿年金
4FQB%3>* antecedent debt 先前的债项
*Tc lc u ante-dated cheque 倒填日期支票
e_=TkG1E6 anticipated expenditure 预期开支
StLFq6BO anticipated net profit 预期纯利
$-Iui0h anticipated revenue 预期收入
D8X~qt/ anti-inflation measure 反通货膨胀措施
^G(U@-0.. anti-inflationary stance 反通货膨胀立场
=d` w~iC apparent deficit 表面赤字
X'FDQoH apparent financial solvency 表面偿债能力
, /2&HZd apparent partner 表面合伙人
9`y@2/!Y application for personal assessment 个人入息课税申请书
Qe4O N3X! application of fund 资金应用
Rax]svc application to release as liquidator and to destruct the books of accounts and documents
{z#!3a 申请免除清盘人职务及毁灭帐簿与文件
Q~k5 }n8 appointed actuary 委任精算师
K}|zKTh:? appointed auditor 委任核数师；委任审计师
ES ,T[ appointed trustee 委任的受托人
w3Lr~_j appointer 委任人
@*e5(@R apportioned pro rata 按比例分摊
%9v l apportionment 分配；分摊
Fz11/sKz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?}g^/g ! apportionment formula 分摊方程式
q7z`oK5 apportionment of estate duty 遗产税的分摊
cY mgJBG appraisal 估价；评估
#{_iNr a9 appreciable growth 可观增长
(vP<} appreciable impact 显着影响
2$r8^}Nj? appreciable increase 可观增长
}TQa<;Q appreciation 增值；升值
| P0!dt7sQ appreciation against other currencies 相对其他货币升值
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f.H0i; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,>+B>lbJ* appreciation tax 增值税
BTc
}Kfae appropriation 拨款；拨用；拨付
9*Q6/?v appropriation account 拨款帐目
|xawguJ Appropriation Bill 拨款法案
)_n=it$ appropriation-in-aid system 补助拨款办法
&cGa~#-u approved assets 核准资产
?}RPn f approved basket stock 认可一篮子证券
+>3jMs~& approved budget 核准预算
t =V| ' approved charitable donation 认可慈善捐款
3c%_RI. approved charitable institution 认可慈善机构
m^%@bu, approved currency 核准货币；认可货币
e&nE approved estimates 核准预算
f+ !k:}K approved estimates of expenditure 核准开支预算
] *?lgwE approved overseas insurer 核准海外保险人
&&% oazR= approved overseas trust company 核准海外信托公司
7F2 WmMS approved pooled investment fund 核准汇集投资基金
XEegUTs approved provident fund scheme 认可公积金计划
~+ kfb^<- approved provision 核准拨款
) >te|@}o approved redeemable share 核准可赎回股份
j)ME%17 approved regional stock 认可地区性证券
JR_%v=n~x approved retirement scheme 认可退休金计划
E $.f AIt approved subordinated loan 核准附属贷款
Upa F>,kM arbitrage 套戥；套汇；套利
QUeuN?3X\ arbitrageur 套戥者；套汇者
.af+h<RG4$ arbitrary amount 临时款项
12VIP-ABK arrangement 措施；安排；协定
r=-b@U.fk> arrears 欠款
( /7b8)g arrears of pay 欠付薪酬
:6MV@{;PJ arrears of revenue 逾期未收税款；逾期未收的帐项
6l' J!4*qY articles of association 组织章程；组织细则；组织章程细则
U ,NG V0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$J8g)cS ascertainment of profit 确定利润
/ 3eGt7x# "Asia Clear" “亚洲结算系统”
!\VzX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x( n|zp (" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C(8VXtx_ Asian Development Fund [ADF] 亚洲发展基金
O^J=1 9Ri Asian dollar bond 亚洲美元债券
d.|*sZ&3p Asian dollar market 亚洲美元市场
e%s1D Asian dollar rate 亚洲美元利率
AL !ppi Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
sZI"2[bk Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0qINa:Ori asked price 沽盘；喊价；索价；卖方报价
EXMW, assessable income 应评税入息
!9.k%B: assessable loss 应评税亏损
QJ&]4*>a assessable profit 应评税利润
STl8h}C assessable value 应评税值
-Ew>3Q assessed profit 估定利润
>AFQm assessed value 经评估价值
C$ p012D1 assessment 评税；评定；估价；评税单
i?ZVVE=r assessment number 评税编号；估价编号
!2Gua1z!CJ assessment of additional tax 补加税评税
D]o=I1O? assessment of performance 业绩评估；实绩评价
6f2?)jOW^N Assessor 评税主任
et2;{Tb,5 asset price bubbles 资产价格泡沫
X% mga~fB asset-backed securities 具资产保证的证券
%~I&T". iC assets accretion 资产增值
|8p SMgN assets and liabilities 资产与负债
denxcDFu/~ assets betterment statement 资产递增表；资产改进表
{#st>%i assets lending 实物放款；有抵押贷款
jzJQ/ZFS assets of the company passing on the death 死者去世时转移的公司资产
Gphy8~eS assets pledged as security for liabilities 用作负债抵押的资产
n }b{u@$ assets portfolio 资产投资组合
XV/7K " assets price 资产价格
L3 w.<h assets quality 资产质素
_&~l,%)& assets realization 资产变现
,hH c
-%- assets refinancing arrangement 资产再集资安排
;*'I& assets securitization 资产证券化
e^em^1H(
% assets situated outside Hong Kong 在香港以外地方的资产
X::@2{-@y assets stripping 削减资产；拆卖资产
\=D+7'3 assets value 资产值
+oh |r'~ assignee 承让人
k-H6 c assignment 转让；转让书；转让契
Zb=;\l*& assignment of interest 权益转让
MJh.)kd$ assignment of letters patent and trade mark 专利证书及商标转让
_CPj] m{ assignment of property 物业转让；物业转让书
[O<F `u"a assignment right 转让权
o P`:NCj\9 assignor 转让人
<THw l/a associate 有联系的人；有关连人士；相联者；合伙人；联系人
6fo\ z2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@ R[K8 associate member 附属会员
~n8U N< associated body corporate 相联法人团体
#1%ahPhR+ associated company 相联公司；联属公司
RP$h;0EQG associated corporation 相联法团
%%|p J%}Q> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Td,d9M 公认会计师公会〔英国〕
4qQE9f xdY Association of Futures Exchange Brokers 香港期货经纪协会
"b402"& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tmOy"mq67 association of underwriters 承保人组织
l9C `:g assumption of control 接管
X&HYWH'@, assurance 担保；保险；转易；转易书
- . o,bg assurance of interest 权益的转易
Rz&`L8B z at 19XX price 按一九ＸＸ年价格计算
ia3Q1 9r at a discount 按赔价计算；按贴水价格计算；打折扣
:1N c6G at a premium 按溢价计算；按升水价格计算
etT9}RbQ at call 通知付款；按通知
\?oT.z5VG& at constant market price 按固定市价计算
k;jl3GV at constant price 按固定价格计算
yKuZJXGVo at cost 按成本计算
CcW3o"=4 at current market price 按当时市价计算；按现时市价计算
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+=# at current price 按当时价格计算；按现时价格计算
VH4wsEH ] at factor cost 按要素成本计算；按生产要素成本计算
i3mw.`7 at money-of-the-day price 按付款当日价格计算
_YG@P1 at or better 按指定或较佳价位〔买卖指令〕
)Nqx=ms[(! at par 按面值计算；平价
|{(JUXo6K at sight 见票即付
GZWqP M4S\ at the close 按收市盘
epKr6
xq at the opening 按开市盘
@sG*u >
attestation 见证；见证条款
t{ yj`Vg at-the-money option 平价期权
0ETT@ /)]z attorney 受权人；受托代表人
'.<iV!ZdZ attornment 新拥有人承认书
x]yIe&*(' attributable profit 可归属利润
X $V_ attributable share value 可归属股份价值
G62;p # Auckland Stock Exchange 奥克兰证券交易所
V,rR*a&p auction 拍卖
u:']jw=f auctioneer 拍卖商
n_4.`vs audit 审计；核数
6eUGE 4NF( Audit Commission 审计署
M*bsA/ Z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y[vP] 7- 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〕
2+I5VPf audit review 帐目审查
[u;(4sa} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H> D sAHS audited account 审计帐目；经审计的帐目
.wp[uLE audited annual account 经审计的周年帐目
cLp_\ \ audited balance sheet 经审计的资产负债表
5 =8v\q?)c auditor 核数师；核数主任；审计师
t\LE\[XM> auditor's certificate 核数师证明书；审计师证明书
50dN~(;p auditor's report 核数师报告；审计师报告
)b (+= Aussie bond 澳元债券
\BH?GMoP austerity budget 紧缩预算
W!T[
^+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ob8}v*s Australia All Ordinaries Index 澳洲所有普通股票指数
u $ [&'D 6 Australian Dollar [AUD] 澳元
q+4dHS)x Australian Options Market 澳大利亚期权市场
Q=d:Yz":S Australian Securities Commission 澳洲证券事务监察委员会
&>+5
8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`),U+ Australian Stock Exchange 澳大利亚证券交易所
5FuV=Y uc Austrian Schilling [ATS] 奥地利先令
J/D~]U authentication 认证；鉴证
v(R^LqE authority to purchase 委托购买证；委购书
f+ZOE?" authorization 认可；核准；授权；授权书
+zbCYA authorization by direction 指示授权
:R
+BC2x authorization by instruction 指令授权
n 7B2rRJH authorization by warrant 令状授权
lK /4" & authorization of unit trust 单位信托的认可
AcEz$wy authorized agent 指定代理人
Tc!n@!RA| authorized capital 法定资本
*~4<CP+"0 authorized clerk 出市员
#tpz74O authorized dealer 认可交易商
/eU\ B^k authorized financial institution 认可财务机构
KPDJ$,: authorized fund 认可基金
V1Ojr~iM authorized fund house 获授权的基金公司；认可基金公司
w8~R=k authorized institution 认可机构
(=WbLNB S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
uH? 4d!G authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#g@4c3um| authorized insurer 获授权保险人；获认可承保人
~3Pp}eO~V authorized investment 特准投资项目
<,it<$f# authorized person 获授权人
>Ik%_:CC` authorized representative 获授权代表
3N!v"2!# authorized share capital 法定股本
\!jz1`]&{ automated quotation system 自动报价系统
901 5PEO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
TD*AFR3Oz 自动交易系统〔香港期货交易所有限公司〕
^tSwA anP\ automatic adjustment mechanism 自动调整机制
h?;03>6A&] automatic adjustment system 自动调整系统
A@?-"=h} Automatic Clearing House 自动票据交换所
ns~bz-n automatic exchange rates accumulation system 自动化汇率累集系统
r QNm2h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ac{Tq iIv automatic teller machine [ATM] 自动柜员机
^b~ZOg[p autopay 自动转帐
)(yaX available assets 可用资产
v!DK.PZbi available fiscal reserve 现存财政储备
)Ghw!m available profit 可用利润
{S- M] LE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J E5qR2VA average 平均；平均数；海损
Z_dL@\#| average basic salary 平均基本薪金
K:qc
"Q=C average consumer expenditure 平均消费开支；一般消费开支
op2Zf?Bx{+ average cost 平均成本
-DJ ,<f*$ average cost of land production 增辟土地平均成本
z79oj\&[ average daily turnover 平均每日成交额
As5l36 average daily wage rate 平均每日工资率
OAF xf,b average expenditure pattern 平均开支模式
I(kEvfxc" average growth rate 平均增长率
8 -H:5E 4Y average net fixed assets 固定资产平均净值
+A1*e+/b\ average of relatives 相对价格平均数
gBWr)R average price 平均价格
c;]^aaQ+> average propensity to consume 平均消费倾向；一般消费倾向
>ySO.S average propensity to save 平均储蓄倾向；一般储蓄倾向
ar
7.O;e average rate 平均率
_qk&W_u average revenue 平均收入；平均收益
\(=xc2 average stock 平均库存；平均存货
G\5Bd o1g average yearly rent 平均年租
of7p~{3H avoidance of double taxation 避免双重课税
? p[Rv avoidance of tax 避税
