A:
S&;D A share Ａ股；甲类股份
l*n4d[0J abatement of tax 减税；减扣免税额
/SQ1i}% ABN AMRO Bank N.V. 荷兰银行
u zWz+atH above-the-line expenditure 线上项目支出；经常预算支出
G>0 hi1 above-the-line receipt 线上项目收入；经常预算收入
[USE&_R N ABSA Asia Limited 南非联合亚洲有限公司
u
YJL^I8M' absolute change 绝对数值变更
[7gwJiK absolute expenditure 实际开支
+ xRSd * absolute guideline figure 绝对准则数字
gq an]b_ absolute interest 绝对权益
! <j)D_ absolute order of discharge 绝对破产解除令
KZ/ 2# ` absolute profit margin 绝对利润幅度
1IV
R4:a absolute value 实值；绝对值
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OAH/BW absolutely vested interest 绝对既得权益
g+M& _n absorbed cost 已吸收成本；已分摊成本
%Dm:|><V$b absorption 吸收；分摊；合并
/S&8%fb absorption rate 吸收率；摊配率；分摊率
Z1M{5E ACB Finance Limited 亚洲商业财务有限公司
$#d. @JWi acceptable form of reciprocity 合理的互惠条件
BH`GUIk acceptable rate 适当利率；适当汇率
V2_I=]p_ acceptance agreement 承兑协议
xsSX~` acceptance for honour 参加承兑
^ _pJEX acceptor 承兑人；接受人；受票人
6*=7ifS acceptor for honour 参加承兑人
-K%~2M< accident insurance 意外保险
A0 1 D-) Accident Insurance Association of Hong Kong 香港意外保险公会
wv_<be[?* accident insurance scheme 意外保险计划
$+@xwuY'+ accident year basis 意外年度基准
(T Fo]c accommodation 通融；贷款
ex- W{k$ accommodation bill 通融票据；空头票据
gPg2Ve0Qy accommodation party 汇票代发人
nW `EBs account balance 帐户余额；帐户结余
TGu]6NzyZ account book 帐簿
txXt<]N account collected in advance 预收款项
9EKc{1
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6`;+| H<$ account of after-acquired property 事后取得的财产报告
`d. 4 L.], account of defaulter 拖欠帐目
LjMhPzCp account payable 应付帐款
mY,t]#^m7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
#~`]eM5`J account receivable 应收帐款
Q!"W)tD account receivable report 应收帐款报表
,7|Wf
%X account statement 结单；帐单；会计财务报表
SjB#"A5 account title 帐户名称；会计科目
]<?7Cp P accountant's report 会计师报告
m L[Y{t#N Accountant's Report Rules 会计师报告规则
088"7 s accounting and auditing procedure 会计与审计程序；会计与核数程序
u3@v Accounting Arrangements 《会计安排》
F otHITw[ accounting basis 会计基础
_ f@,
>l accounting by Official Receiver 破产管理署署长呈交的帐目
D^e7%FX Accounting Circular 《会计通告》
:T # "bY accounting class 会计类别
Z@b GLS accounting date 记帐日期；会计结算日期
61{IXx_ accounting for money 款项核算
om}jQJ]KH Accounting Officer 会计主任
\cRe,(?O accounting period 会计报告期；会计期
gTjhD( accounting policy 会计政策；会计方针
Tx\g5rk accounting practice 会计惯例
,7nA:0P accounting principle 会计准则
Vm
<9/UG< accounting record 会计记录
?^H1X-; accounting report 会计报告
26<Wg7/, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JypXQC}~ Accounting Society of China 中国会计学会
j: /cJt accounting statement 会计报表
Y;6%pm $ accounting system 会计制度；会计系统
7 O.{g accounting transaction 会计事项；帐务交易
1I -LGe[Q accounting treatment 会计处理
+F3`?6UXz accounting year 会计年度
hCKx%&[^7 accretion 增值；添加
JOm6Zc accrual 应计项目；应累算数目
J=C63YB accrual basis 应计制；权责发生制
R x.]m0 accrual basis accounting 应计制会计；权责发生制会计
{f<\` accrue 应累算；应计
K JX@?1" accrued benefit 应累算利益
J,=:
] t accrued charges 应计费用
bD;c>5t accrued cumulative preference share dividend 应累算的累积优先股股息
zm( '\KvT accrued expenses 应累算费用
K?:wX(JYT accrued interest payable 应付利息；应计未付利息
;_hL accrued interest receivable 应收利息；应计未收利息
O F CA~sR accrued right 累算权益
v5N2$Sqp* accruing profit 应累算的利润
{- ?8r> accumulated fiscal reserve 累积财政储备
&\/b(|> accumulated profit 累积利润；滚存溢利
zr5(nAl accumulated reserve 累积储备
DTR/.Nr'K accumulation of surplus income 累积收益盈余
bxA1fA; acquired assets 既得资产
@Xb>GPVe#L acquisition 收购；购置；取得
q=40 l acquisition cost 购置成本
1- bQ
( - acquisition expenses 购置费用
n%YG)5; acquisition of 100% interest 收购全部股权
@*rED6zH acquisition of control 取得控制权
b[_${i n: acquisition of fixed assets 购置固定资产
Nu%:7 acquisition of shell “买壳”
hfuGCD6F` acquisition price 收购价
c@1q8, act of God 天灾
@ dF]X acting partner 执事合伙人
}th^l*g active market 买卖活跃的市场；交投畅旺的市场；旺市
}4 75c{ active partner 积极参与的合伙人
[M{EO) active trading 交投活跃
3!V$fl0 actual circulation 实际流通
6Y[|xu:N8Y actual cost 实际成本
WDdp(< actual expenditure 实际开支；实际支出
11Hf)]M
actual income 实际入息；实际收入；实际收益
'o*:~n actual market 现货市场
,$qqHSd1M actual price 现货价；实际价格
qm& Z_6P w actual profit 实际利润
f!"Y"g:@E actual quotation 实盘；实际价位；实际报价
Ft)Z'&L
actual year basis 按实际年度计算
} &mFpc actuals 实货
ef;Ta|# actuarial investigation 精算调查
0piBK=tE/ actuarial principle 精算原则
X) TUKt actuarial report 精算师报告
_7M! b 9oA Actuarial Society of Hong Kong 香港精算学会
ToB^/
n[ actuarial valuation 精算师估值
5@{+V!o, actuary 精算师
]O;Hlty(g ad referendum agreement 暂定协议；有待覆核的协定
8{GRrwQ> ad valorem duty 从价税；按值征税
|_P- ad valorem duty system 从价税制
.V\ M/q\Tv ad valorem fee 从价费
96.z\[0VZ ad valorem tariff 从价关税
qJ|n73yn additional allowance 额外免税额
i ;Y@>-[e< additional amount for unexpired risk 未过期风险的额外款额
EdPN= additional assessable profit 补加应评税利润
Kx;DmwX- additional assessment 补加评税
OJ'x>k E additional commitment 额外承担
oe5.tkc additional commitment vote 额外承担拨款
'C9H6)Zq) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oYG] .PC additional dependent parent allowance 供养父母额外免税额
gAY%VFBP0 additional provision 额外拨款
u8wZ2 j4S additional stamp duty 附加印花税
O( ( kv|X4 additional tax 补加税罚款；补加税款
0kD8w j% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Yv`8{_8L adjudged bankrupt 被裁定破产
CY4_= adjudicated bankrupt 裁定破产人
|= frsf~? adjudication fee 裁定费；评定印花税额手续费；评估契据费
;| hEXd?b adjudication of bankruptcy 裁定破产；宣告破产
B !(t<W8cu adjudication of insolvency 裁定无力偿还债务
ffQ%GV_ adjusted actual 经调整的实数；调整后的实数
PZdYkbj adjusted current assets 经调整的流动资产；调整后的流动资产
epH48 )2 adjusted figure 经调整的数字；调整后的数额
yO6
_G q{ adjusted liabilities 经调整的负债；调整后的负债
^!*?vHx: adjusted loss 经调整的亏损；调整后的亏损
Cl H aR 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
H<SL=mb; adjusted profit 经调整的利润；调整后的利润
p ]zYj >e adjusted surplus 经调整的盈余额；调整后的盈余额
4 7iwb adjusted value 经调整的价值；调整后的价值
B9 Dh^9?L adjustment 调整；修订；理算〔保险〕
Qw$"W/&X adjustment centre 调剂中心
W].P(A>m adjustment lag 调整过程的时间差距；调整时差
,Dz2cR6 adjustment mechanism 调整机制
x,Cc$C~YP adjustment of loss 亏损调整
l}D CK adjustment process 调整过程；调整程序
IKK<D'6 adjustment range 调整幅度
K+` Vn administered exchange rate 受管制汇率
4nhe *ip Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#&1Y!kbdd administration expenses 行政费用
LaE;{ jY administration fee 手续费；行政费
mF>CH]k3 administration in bankruptcy 破产管理
FNDLqf!j administration order 遗产管理令
F$K-Q;r]< administrator 管理人；遗产管理人
Z w5\{Z 0 administrator of the estate 遗产管理人
Or9@ X=C admission of debt 债项承认书
~EU[? admission of proof 接纳债权证明
f$E66yG advance 放贷款项；垫付款项；预支款项；预付款项
OU(z};Is6Z advance account 暂支帐目；预付款帐户
?CS
jn advance compensation 预付补偿金
?;,Al`/^ advance from shareholder 股东垫款
>EMgP1 advance pending reimbursement 预支以待日后付还
1q!JpC^ advanced economy 先进经济体系
*x|
<\_+ advancement 预付；预付财产
{z GIQG9 advances warrant 垫款令
Ov Py+I advancing 贷出
V=|^r? adverse balance 逆差
Y\ T*8\h_[ adverse exchange 逆汇
\QUvImT advertisement addressed to shareholders 在报章刊登的致股东通告
j8os6I advice for collection 托收通知书
3D~Fu8Hg1 advice of drawing 提款通知书；汇票通知书
'3o0J\cz advice of payment 付款通知
cLl fncI Advisory Committee [Securities and Futures Commission]
s\&_Kbw] c 谘询委员会〔证券及期货事务监察委员会〕
Q ;P ~' Advisory Committee on Diversification 经济多元化谘询委员会
$/C<^}A affidavit 誓章；遗产申报誓章
71 tMX[x affidavit of no receipt 述明无收款的誓章
]tZ 5XS affiliate 联号；联营公司；附属公司
#{0DpSzE5 affiliated company 附属公司；联号；联营公司
81_3{OrE< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Vk_*]wU affordability 负担能力
|Z;w k& African Development Bank [AfDB] 非洲开发银行
L\og`L)5\ after-acquired property 事后取得的财产
F!>K8 q after-hours dealing 市后交易
dITnPb)i after-tax profit 税后盈利；税后利润；税后溢利
G
7)D+],{Y agency agreement 代理协议
v%< _Mh agency expenses 代理机构的开支
2al~ ` agency fee 代理费
>V(2Ke Y Agency Law 《代理法》
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Q=G& agent 代理人；承销人
Gx ZQ{
\ agent of company 公司代理人
*vhm agent's fee 代理人费；经纪费
LbR/it'} aggregate 总计；总数；总体数字
RQ,(?I*8\ aggregate amount 总款额；总额
[Pp#l* aggregate assets and liabilities 总体资产与负债
!E_uQ?/w]Z aggregate at constant price 按固定价格计算的总体数字
z K8#gif@ aggregate demand 总需求
oz5o=gt7 aggregate gross position 总持仓量
LO61J_J< aggregate limit 总限额
YLd
5 aggregate of salaries tax 合计薪俸税
YY!(/< VI aggregate performance 总体表现；总体业绩
_ga!TQ: aggregate supply 总体供应
wH Z!t,g aggregate surplus 总盈余
R~*Y@_oD aggregate total 整体总额
r-YQsu& aggregate value 总值；合计价值
M ]` Q4\ aggregated basis 合计基准
G P1>h.J aggregated net chargeable income 合计应课税入息实额
a`pY&xq:: aggregation 合并计算；合计；总和
!P Gow aggregation of incomes of husband and wife 夫妇入息合并计算
H5RHA^p| aggregation of property 财产的总和
Y)u} +Yg agio 差价；贴水
SbnV U[ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
=w A< F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0 v7;Z xD 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2K*-uT#$~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
] |`gTD6 《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》
pa BGJ~{= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
el|t6ZT* 《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 `\7B e agreement for a settlement 授产协议
^}1RDdQ"U agreement for assignment 转让协议
deTbvl agreement for sale 售卖协议；买卖协议
RO.(k!J . agreement for sale and purchase 买卖协议
vWkKNB agreement for the payment of interest 支付利息协议
[ !R%yD; agreement for the repayment of money 还款协议
wCt+{Y3 T agreement of reinsurance 再保险协议
LVEVCpp@ Agricultural Bank of China 中国农业银行
<$yer)_J!k air passenger departure tax 飞机乘客离境税
}BogE$tc Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.hJ8K #r airport tax 机场税
_SP
u`=~K alcohol duty 酒精税
d7^X P alienation 让与；让渡；转让
8e\v5K9 alimony 生活费；赡养费
Jj6kZK All Ordinaries Index [AOI] 所有普通股指数
tiE+x|Ju" all risks 全险；综合险
$m=z87 hX All Sales Record for Stock Market 《股票市场成交报告》
VvF&E>f C Allied Capital Resources Limited 新联财务有限公司
:ZP3$ Dp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J/<`#XZB
allocation letter 拨款信件
n&C9 f9S allocation of fund 分配款项；预留款项
zRJy3/> allocation of profit 利润分配；溢利分配
5ZKnxEW,( allocation warrant 拨款令
Wq9s[)F"Z allotment 分配；配股
?^ErrlI_ allotment notice 股份配售通知；配股通知
#P9VX5Tg allotment of shares 股份分配
^,KR 0 allowable 可获宽免；免税的
Fo G<$9 allowable business loss 可扣除的营业亏损
5 nj~RUK allowable expenses 可扣税的支出
b<( W}$x allowance 免税额；津贴；备抵；准备金
&vF "I'V allowance for debts 债项的免税额
)(L&+DDy allowance for depreciation by wear and tear 耗损折旧免税额
H0(zE *c~ allowance for funeral expenses 殡殓费的免税额
Fp]8f&l8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-KNJCcBJ allowance for repairs and outgoings 修葺及支出方面的免税额
a ;S^<8 allowance to debtor 给债务人的津贴
UUU^YT \ alteration of capital 资本更改
ppnj.tLz;r alternate trustee 候补受托人
p 5o; Rvr amalgamation 合并
8_,ZJ9 l ; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V[xy9L[# ambit of charges 征税范围；收费范围
_(z"l"l=$ amended valuation 经修订的估值
R]Yhuo9,&n American Commodities Exchange 美国商品交易所
A zle ;\l` American Express Bank Limited 美国运通银行
.-|O "H$ American Stock Exchange 美国证券交易所
5?fk;Q9+\ amortization 摊销
aBI]' D; amount due from banks 存放银行同业的款项
>Qx#2x+ amount due from banks abroad 存放海外银行同业的款项
2>!ykUw^O amount due from holding companies 控股公司欠款
m5p~>]}fYF amount due from local banks 存放本港银行同业的款项
@Hf }PBb amount due to banks 银行同业的存款
k`AJ$\= amount due to banks abroad 海外银行同业的存款
>gSerDH8\ amount due to holding companies 控股公司存款
~+n p7 amount due to local banks 本港银行同业的存款
". 0W8= amount due to outport banks 外埠银行同业的存款
aOD"z7}U amount for note issue 发行纸币的款额
h[8y$.YsC amount of bond 担保契据的款额
#CS>A# Lk amount of consideration 代价款额
lX4p'R-h amount of contribution 供款数额
2bJFlxEU amount of indebtedness 负债款额
_-&.=3\1 amount of principal of the loan 贷款本金额
IID(mmy6
L amount of rates chargeable 应征差饷数额
J7_H.RPa amount of share capital 股本额
f5a] (& amount of sums assured 承保款额
Xp~]kRm9 amount of variation 变动幅度
;gMh]$|" amount of vote 拨款数额
7xc<vl#:q7 amount payable 应付款额
Xdq,
=; amount receivable 应收款额
>" .qFn g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m%V[&"5%e analysis 分析
:z\f.+MI ancillary risk 附属风险
bevT`D annual account 周年帐目；周年帐目报表；年度决算；年结
}m H>lN annual accounting date 年结日期
Vw*x3>` annual allowance 每年免税额；年积金；年度津贴；年津
SHk[X ]Uo annual balance 年度余额
+Y~+o-_ annual disposable income 每年可动用收入
cMl%)j- annual estimates 周年预算
??m7xH5u1 annual fee 年费
ifs*-f annual general meeting 周年大会
g, :N zb annual growth rate 年增率；每年增长率
6\3k0z
annual long-term supplement 长期个案每年补助金
eC$v0Gtq annual pensionable emolument 可供计算退休金的年薪
F&*M$@u5 annual report 年报
S0+zq< Annual Report on the Consumer Price Index 《消费物价指数年报》
upDQNG>d annual return 周年报表；周年申报表；每年报税表格
C' ._}\nX Annual Return Rules 《周年报表规则》
iW?9oe annual review of consumer prices 每年消费物价回顾
1,j9(m2 annual roll-forward basis 逐年延展方式
c Vn+~m_% annual salary 年薪
V)2_T!e%* annual statement 年度报表；年度决算表
= b7& (x Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
dNQSbp annuitant 年金受益人
B0i}Y-Z annuity 年金
!_
Q!H2il annuity contract 年金合约
%d0S- . annuity on human life 人寿年金
OQ7c | O antecedent debt 先前的债项
AuTplO0_rE ante-dated cheque 倒填日期支票
sP g6eAd~? anticipated expenditure 预期开支
k^pu1g=6I anticipated net profit 预期纯利
pC mJY anticipated revenue 预期收入
Fw9``{ 4w anti-inflation measure 反通货膨胀措施
nEm7&Gb anti-inflationary stance 反通货膨胀立场
:*@|"4 apparent deficit 表面赤字
[bv@qBL apparent financial solvency 表面偿债能力
9@Sb! 9h apparent partner 表面合伙人
&XRFX 5gP application for personal assessment 个人入息课税申请书
@6q$Zg/ application of fund 资金应用
v$G*TR<2 application to release as liquidator and to destruct the books of accounts and documents
;n!X% S<z* 申请免除清盘人职务及毁灭帐簿与文件
n:'BN([]o appointed actuary 委任精算师
HiG/(<bs9O appointed auditor 委任核数师；委任审计师
f hG 2 appointed trustee 委任的受托人
f^4*. ~cB appointer 委任人
d5y2Y /QO apportioned pro rata 按比例分摊
DH9?2)aR apportionment 分配；分摊
~Ls I<z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-^H5 z+"^ apportionment formula 分摊方程式
(u&yb!` apportionment of estate duty 遗产税的分摊
:WIf$P?X appraisal 估价；评估
]&U| d appreciable growth 可观增长
Noxz kpMF appreciable impact 显着影响
?0NSjK5ma appreciable increase 可观增长
Ro]IE|Fv appreciation 增值；升值
9'q /&uH appreciation against other currencies 相对其他货币升值
<88}+j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,R}KcZG) appreciation tax 增值税
"IG$VjgcB appropriation 拨款；拨用；拨付
wmE,k1 G appropriation account 拨款帐目
iT5SuIv Appropriation Bill 拨款法案
\~t~R q appropriation-in-aid system 补助拨款办法
M5kHD]b approved assets 核准资产
^3|$wB= approved basket stock 认可一篮子证券
Zfv(\SI approved budget 核准预算
0Eu$-) approved charitable donation 认可慈善捐款
}8 M`2HMFR approved charitable institution 认可慈善机构
jL+}F /~r approved currency 核准货币；认可货币
'uAC oME@ approved estimates 核准预算
hav?mnVJ approved estimates of expenditure 核准开支预算
N#['fg' approved overseas insurer 核准海外保险人
+N$7=oGC approved overseas trust company 核准海外信托公司
/v)! m&6]> approved pooled investment fund 核准汇集投资基金
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` approved provident fund scheme 认可公积金计划
DUKmwKM"k approved provision 核准拨款
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approved redeemable share 核准可赎回股份
sQAc"S approved regional stock 认可地区性证券
WFB|lNf& approved retirement scheme 认可退休金计划
@\`G & VB approved subordinated loan 核准附属贷款
q4GW=@eD arbitrage 套戥；套汇；套利
DgT.Lku? arbitrageur 套戥者；套汇者
$;i$k2n: arbitrary amount 临时款项
60%~+oHi~ arrangement 措施；安排；协定
Usf"K*A arrears 欠款
dh;Mp E arrears of pay 欠付薪酬
0 , Qj: arrears of revenue 逾期未收税款；逾期未收的帐项
y?z _^ppj articles of association 组织章程；组织细则；组织章程细则
gV A}?t; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uxM y 1oy ascertainment of profit 确定利润
l[ ": tG "Asia Clear" “亚洲结算系统”
a]Da`$T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
uM)9b*Vbo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
n+\Cw`'<H Asian Development Fund [ADF] 亚洲发展基金
|z|)r"*\4 Asian dollar bond 亚洲美元债券
\v3> Eo[ Asian dollar market 亚洲美元市场
f93rY < Asian dollar rate 亚洲美元利率
<fsn2[V:B% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_Kl{50}] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b OSYr<R& asked price 沽盘；喊价；索价；卖方报价
mGpkM?Y" assessable income 应评税入息
0SCW2/o8 assessable loss 应评税亏损
R c:cVK assessable profit 应评税利润
M |Q assessable value 应评税值
JeTrMa 2 assessed profit 估定利润
Hrg=sR assessed value 经评估价值
*o e0= assessment 评税；评定；估价；评税单
J%f=A1Q assessment number 评税编号；估价编号
},EUcVXk assessment of additional tax 补加税评税
y)^CDe2xU assessment of performance 业绩评估；实绩评价
/> ^`*e_ Assessor 评税主任
N 1f~K.e\ asset price bubbles 资产价格泡沫
.H (}[eG_ asset-backed securities 具资产保证的证券
oF b mz* assets accretion 资产增值
1Q&WoJLfR assets and liabilities 资产与负债
t:"=]zUU assets betterment statement 资产递增表；资产改进表
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$9% assets lending 实物放款；有抵押贷款
v>y8s&/ assets of the company passing on the death 死者去世时转移的公司资产
@t; O"q'| assets pledged as security for liabilities 用作负债抵押的资产
?9zoQ[ assets portfolio 资产投资组合
~?`9i>3W~ assets price 资产价格
W`/jz/ assets quality 资产质素
r6`^ >c assets realization 资产变现
|6(qg5 " assets refinancing arrangement 资产再集资安排
kL PO+lg+ assets securitization 资产证券化
(m3I#L assets situated outside Hong Kong 在香港以外地方的资产
Fe& n, assets stripping 削减资产；拆卖资产
7Ysy\gZ&wp assets value 资产值
"Yfr"1RmO assignee 承让人
AYPf)K;% assignment 转让；转让书；转让契
BV }(djx assignment of interest 权益转让
uU[[[LQq assignment of letters patent and trade mark 专利证书及商标转让
bV )PT`-, assignment of property 物业转让；物业转让书
J ! A/r< assignment right 转让权
34m' ]n assignor 转让人
Q9eYF-+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
m['v3m: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
01-\:[{ associate member 附属会员
s9_`Wrg? associated body corporate 相联法人团体
/[nZ#zj!3 associated company 相联公司；联属公司
=Qj+Ug' associated corporation 相联法团
Qor{1_h)+9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R( /[NvUb 公认会计师公会〔英国〕
71 L\t3fG Association of Futures Exchange Brokers 香港期货经纪协会
."F'5eTT~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>d27[% association of underwriters 承保人组织
_!C)r*0( assumption of control 接管
^Z-. [Y assurance 担保；保险；转易；转易书
$ gr6 assurance of interest 权益的转易
B'KXQa -$O at 19XX price 按一九ＸＸ年价格计算
9o_ g_q at a discount 按赔价计算；按贴水价格计算；打折扣
36^C0uNdX at a premium 按溢价计算；按升水价格计算
9&XV}I,~?| at call 通知付款；按通知
h$aew63 at constant market price 按固定市价计算
VM<oUKh_3 at constant price 按固定价格计算
V
4\^TO`q= at cost 按成本计算
e}?1T7NPG] at current market price 按当时市价计算；按现时市价计算
s`Be#v at current price 按当时价格计算；按现时价格计算
vh. Wm?qQ at factor cost 按要素成本计算；按生产要素成本计算
*,pZ fc at money-of-the-day price 按付款当日价格计算
-n=$[-w at or better 按指定或较佳价位〔买卖指令〕
iJdrY 6qd at par 按面值计算；平价
EG(`E9DZ at sight 见票即付
C>J ekPeM at the close 按收市盘
Y @XkqvX at the opening 按开市盘
B{OW}D$P# attestation 见证；见证条款
V`R)#G>IH% at-the-money option 平价期权
;9p#xW 6 attorney 受权人；受托代表人
=q" w2b& attornment 新拥有人承认书
[$1: &!(! attributable profit 可归属利润
{m_ A1D/_ attributable share value 可归属股份价值
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Auckland Stock Exchange 奥克兰证券交易所
X ]pR,\B auction 拍卖
) 8x:x7 ? auctioneer 拍卖商
.y %pGi audit 审计；核数
M 9(ez7Z Audit Commission 审计署
Xc8= 2n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
JK(`6qB>(6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
up+.@h{ audit review 帐目审查
?dJ/)3I%F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
zt)p`kd D audited account 审计帐目；经审计的帐目
L)k b (TH audited annual account 经审计的周年帐目
(<]\,pP0_ audited balance sheet 经审计的资产负债表
u|m[(- ` auditor 核数师；核数主任；审计师
pIZLGsu[ auditor's certificate 核数师证明书；审计师证明书
r6F{ auditor's report 核数师报告；审计师报告
>+Sv9S Aussie bond 澳元债券
e'k;A{Oh austerity budget 紧缩预算
u eWR/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%jbJ6c Australia All Ordinaries Index 澳洲所有普通股票指数
*2 qh 3 Australian Dollar [AUD] 澳元
_S9rF-9G] Australian Options Market 澳大利亚期权市场
q 9W~7 Australian Securities Commission 澳洲证券事务监察委员会
.q5J^/kr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z ;j/K Australian Stock Exchange 澳大利亚证券交易所
||{T5E-.F Austrian Schilling [ATS] 奥地利先令
5YTb7M authentication 认证；鉴证
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*!+C3 authority to purchase 委托购买证；委购书
Q Q^Gd8nQ authorization 认可；核准；授权；授权书
T@K7DkP@ authorization by direction 指示授权
w|!YoMk+o authorization by instruction 指令授权
n V!2Dfd authorization by warrant 令状授权
Xk {!' 0 authorization of unit trust 单位信托的认可
_Hz~HoNU authorized agent 指定代理人
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,h%D4EV x authorized clerk 出市员
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YB authorized dealer 认可交易商
qy7hkq.uX authorized financial institution 认可财务机构
fbh6Ls/ authorized fund 认可基金
+ > T7Q`64 authorized fund house 获授权的基金公司；认可基金公司
vh9kwJyT authorized institution 认可机构
b{~fVil$y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%+AS0 JhB authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
T7>4 8eH authorized insurer 获授权保险人；获认可承保人
I!|y;mh:it authorized investment 特准投资项目
:Az8K ) authorized person 获授权人
8Zcol$XS' authorized representative 获授权代表
=&di 4'` authorized share capital 法定股本
JDC=J(B automated quotation system 自动报价系统
nwa\Lrh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;yk9(wea}" 自动交易系统〔香港期货交易所有限公司〕
@wd!&%yzO automatic adjustment mechanism 自动调整机制
E/"YId `A automatic adjustment system 自动调整系统
y;,=a jrF Automatic Clearing House 自动票据交换所
Ez zTJ> automatic exchange rates accumulation system 自动化汇率累集系统
2x-'>i_|g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a~8:rW^ automatic teller machine [ATM] 自动柜员机
qiG]nCq autopay 自动转帐
%/{IssCR7 available assets 可用资产
BKa A=Bl available fiscal reserve 现存财政储备
-v y IOH, available profit 可用利润
G*kE~s9R
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
07.nq;/R average 平均；平均数；海损
3c01uObTL average basic salary 平均基本薪金
@IEI%v H average consumer expenditure 平均消费开支；一般消费开支
>|l;*Kw,/P average cost 平均成本
P_,v5Qx"- average cost of land production 增辟土地平均成本
gbY LA a average daily turnover 平均每日成交额
> ]>0KQfO average daily wage rate 平均每日工资率
J}x>~ ?W average expenditure pattern 平均开支模式
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c!_K&& average growth rate 平均增长率
MC4 28 4A5 average net fixed assets 固定资产平均净值
S hC_hi average of relatives 相对价格平均数
J y]FrSm^ average price 平均价格
8!Wfd)4=,F average propensity to consume 平均消费倾向；一般消费倾向
[NQmL=l average propensity to save 平均储蓄倾向；一般储蓄倾向
m(2G*} average rate 平均率
\w{@u)h average revenue 平均收入；平均收益
xL 9:4'I average stock 平均库存；平均存货
l _^T&xq8 average yearly rent 平均年租
Kg4QT/0VA avoidance of double taxation 避免双重课税
zt7_r`#z avoidance of tax 避税
