A:
[D,:=p` A share Ａ股；甲类股份
w\mF2h abatement of tax 减税；减扣免税额
L!p|RKz9X ABN AMRO Bank N.V. 荷兰银行
6+FON$8 above-the-line expenditure 线上项目支出；经常预算支出
<2 Q@ ^ above-the-line receipt 线上项目收入；经常预算收入
(LfVa`<1 ABSA Asia Limited 南非联合亚洲有限公司
m7"f6zSo ( absolute change 绝对数值变更
\1!k)PZdTW absolute expenditure 实际开支
K$.zO4 absolute guideline figure 绝对准则数字
zfZDtKq absolute interest 绝对权益
i#lo? \PO> absolute order of discharge 绝对破产解除令
bxN;"{>Xz absolute profit margin 绝对利润幅度
[1*/lt|+p absolute value 实值；绝对值
/kz&9FM absolutely vested interest 绝对既得权益
W~tOH=9> absorbed cost 已吸收成本；已分摊成本
k~R[5W|' absorption 吸收；分摊；合并
sV<4 ^n7 absorption rate 吸收率；摊配率；分摊率
f*],j ACB Finance Limited 亚洲商业财务有限公司
DS C4 acceptable form of reciprocity 合理的互惠条件
dO[4}FZ$ acceptable rate 适当利率；适当汇率
bw\=F_>L acceptance agreement 承兑协议
M@ kZ(Rkv acceptance for honour 参加承兑
C6w{"[Wv=X acceptor 承兑人；接受人；受票人
/6zpV kV acceptor for honour 参加承兑人
ak>NKK8P accident insurance 意外保险
$at|1+bQ Accident Insurance Association of Hong Kong 香港意外保险公会
\DqxS=o; accident insurance scheme 意外保险计划
!P$xh accident year basis 意外年度基准
.@Uz/j?> accommodation 通融；贷款
QZr<=}
accommodation bill 通融票据；空头票据
/ yi :Q0 accommodation party 汇票代发人
<gLtX[v!CL account balance 帐户余额；帐户结余
!h!9SE account book 帐簿
8>q% 1]X account collected in advance 预收款项
9/Dt:R3QU account current book 往来帐簿
LFyceFbm account of after-acquired property 事后取得的财产报告
UwkX [u account of defaulter 拖欠帐目
&|}IBu :T account payable 应付帐款
~ C'nBV account payee only [A/C payee only] 只可转帐；存入收款人帐户
C-u/{ C P account receivable 应收帐款
i@5%d!J account receivable report 应收帐款报表
]Cn*C{ account statement 结单；帐单；会计财务报表
X'7S|J6s account title 帐户名称；会计科目
=zeLs0s; accountant's report 会计师报告
WgJAr73
l Accountant's Report Rules 会计师报告规则
;&6PL] /d accounting and auditing procedure 会计与审计程序；会计与核数程序
Lzx$"R- Accounting Arrangements 《会计安排》
j9ta0~x1*6 accounting basis 会计基础
o ?K|[gNi accounting by Official Receiver 破产管理署署长呈交的帐目
9jGue lwN Accounting Circular 《会计通告》
F.pHL)37 accounting class 会计类别
gH^$Y~Lx accounting date 记帐日期；会计结算日期
/Jf`x>eiH accounting for money 款项核算
ZT"|o\G^Q Accounting Officer 会计主任
H
r^15 accounting period 会计报告期；会计期
C6UMc}
9h accounting policy 会计政策；会计方针
}<ONx g6Kb accounting practice 会计惯例
I.+)sB?5 accounting principle 会计准则
VnSj:LUD accounting record 会计记录
? ZHE8 accounting report 会计报告
e=o{Zo?H= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`JWYPsWk Accounting Society of China 中国会计学会
]9&q'7*L accounting statement 会计报表
?e y&Un" accounting system 会计制度；会计系统
s i "` accounting transaction 会计事项；帐务交易
@y0bU*v7 accounting treatment 会计处理
+yb$[E* accounting year 会计年度
4nII/cPG accretion 增值；添加
U++~3e @l accrual 应计项目；应累算数目
?FV7|)f accrual basis 应计制；权责发生制
40Qzo%eL accrual basis accounting 应计制会计；权责发生制会计
Q ;X HHk accrue 应累算；应计
Stw+Dm\! accrued benefit 应累算利益
7t-*L}~WA accrued charges 应计费用
g)9JO6] accrued cumulative preference share dividend 应累算的累积优先股股息
,/?%y\:J accrued expenses 应累算费用
oB j>9I; accrued interest payable 应付利息；应计未付利息
2&gVZ z accrued interest receivable 应收利息；应计未收利息
Sz|Y$, accrued right 累算权益
}^pQbFku accruing profit 应累算的利润
]~\SR0 accumulated fiscal reserve 累积财政储备
~*mOt 7G accumulated profit 累积利润；滚存溢利
-.b
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,"N3k( g accumulation of surplus income 累积收益盈余
)7I.N]= acquired assets 既得资产
/=muj9|+s acquisition 收购；购置；取得
lbKv acquisition cost 购置成本
h mBnV acquisition expenses 购置费用
q: Bt]2x acquisition of 100% interest 收购全部股权
fXu~69_ acquisition of control 取得控制权
%Rd~|$@>x acquisition of fixed assets 购置固定资产
q!hy;K`Jd acquisition of shell “买壳”
^<> Jw%H acquisition price 收购价
Bb l)3$`, act of God 天灾
'YZI>V* acting partner 执事合伙人
~mXZfG/D active market 买卖活跃的市场；交投畅旺的市场；旺市
^_*jp[!`b$ active partner 积极参与的合伙人
*R_' $+ active trading 交投活跃
9C557$nS^ actual circulation 实际流通
\3H<z@; actual cost 实际成本
t$]&,ucW# actual expenditure 实际开支；实际支出
bK03 S Vx actual income 实际入息；实际收入；实际收益
f?=r3/AO actual market 现货市场
U^ M@um M actual price 现货价；实际价格
`a9k!3_L actual profit 实际利润
l zfD)TWb actual quotation 实盘；实际价位；实际报价
=bs.2aN&^ actual year basis 按实际年度计算
0|+>A?E}E actuals 实货
N?qIpv/a. actuarial investigation 精算调查
S|K |rDr0n actuarial principle 精算原则
I@3Q=14k% actuarial report 精算师报告
[;(]Jy Actuarial Society of Hong Kong 香港精算学会
4R& *&GZ# actuarial valuation 精算师估值
,U6*kvHS6 actuary 精算师
ftYR,!& ad referendum agreement 暂定协议；有待覆核的协定
Dk)@>l:gI, ad valorem duty 从价税；按值征税
.cw!ls7d ad valorem duty system 从价税制
g~~m' ^ ad valorem fee 从价费
kx|me~I
ad valorem tariff 从价关税
' 2>l additional allowance 额外免税额
sW;7m[o additional amount for unexpired risk 未过期风险的额外款额
%z(9lAe additional assessable profit 补加应评税利润
~_ *H)| additional assessment 补加评税
j.k@6[ R>? additional commitment 额外承担
WI,40&< additional commitment vote 额外承担拨款
T1l&B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
VVs{l\$=ZV additional dependent parent allowance 供养父母额外免税额
%/P=m-K additional provision 额外拨款
N1PECLS? additional stamp duty 附加印花税
`k oOp additional tax 补加税罚款；补加税款
3"5.eZSOW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;xL67 e%? adjudged bankrupt 被裁定破产
SEYG y+#K adjudicated bankrupt 裁定破产人
8fnR1 mWG adjudication fee 裁定费；评定印花税额手续费；评估契据费
1:_=g #WH adjudication of bankruptcy 裁定破产；宣告破产
G OpjRA@ adjudication of insolvency 裁定无力偿还债务
Z+0?yQ=% adjusted actual 经调整的实数；调整后的实数
G=1m] >I8 adjusted current assets 经调整的流动资产；调整后的流动资产
|H:<:*=6c adjusted figure 经调整的数字；调整后的数额
| B
eA== adjusted liabilities 经调整的负债；调整后的负债
=q w &dwIQ adjusted loss 经调整的亏损；调整后的亏损
q'.;W@m 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
r ] 9 e^ adjusted profit 经调整的利润；调整后的利润
)L b72;!? adjusted surplus 经调整的盈余额；调整后的盈余额
9/G!0uE adjusted value 经调整的价值；调整后的价值
}S,-uggz adjustment 调整；修订；理算〔保险〕
3 x![ 8 x adjustment centre 调剂中心
b7!UZu]IEv adjustment lag 调整过程的时间差距；调整时差
f4
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HM) :" adjustment of loss 亏损调整
< 9`?Z-lJP adjustment process 调整过程；调整程序
wk@yTTnb adjustment range 调整幅度
2 % %|fU9 administered exchange rate 受管制汇率
`
V wN!B: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Yq
J]7V\ administration expenses 行政费用
C%]."R cMC administration fee 手续费；行政费
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o xIzF administration in bankruptcy 破产管理
rCE;'? Y administration order 遗产管理令
.liyC~YW administrator 管理人；遗产管理人
awFhz 6 administrator of the estate 遗产管理人
{S *!B admission of debt 债项承认书
kxh 5}eB admission of proof 接纳债权证明
a1 |c2kT advance 放贷款项；垫付款项；预支款项；预付款项
n8 $=f'Hgb advance account 暂支帐目；预付款帐户
E+z18Lf? advance compensation 预付补偿金
gfm;xT/y advance from shareholder 股东垫款
/VO^5Dn b advance pending reimbursement 预支以待日后付还
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lp>3gv advanced economy 先进经济体系
U @?6*,b(. advancement 预付；预付财产
+2Ql~w@$^l advances warrant 垫款令
#
kEOKmO advancing 贷出
G'9{a' adverse balance 逆差
H|`R4hAk adverse exchange 逆汇
$/paEn" advertisement addressed to shareholders 在报章刊登的致股东通告
Gc tsp2ndW advice for collection 托收通知书
3)Ac"nuyqH advice of drawing 提款通知书；汇票通知书
TbVn6V' advice of payment 付款通知
/1w2ehE< Advisory Committee [Securities and Futures Commission]
`RRE(SiKU 谘询委员会〔证券及期货事务监察委员会〕
W
!}{$ Advisory Committee on Diversification 经济多元化谘询委员会
Z=S>0|`R affidavit 誓章；遗产申报誓章
TX8<J>x affidavit of no receipt 述明无收款的誓章
l{c]p- affiliate 联号；联营公司；附属公司
&K+0xnUH affiliated company 附属公司；联号；联营公司
csZ c|kDI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
xJ8%<RR!t affordability 负担能力
jvy$t$az African Development Bank [AfDB] 非洲开发银行
0ZpFE& after-acquired property 事后取得的财产
U977#M Xf after-hours dealing 市后交易
Mz]: }qmFA after-tax profit 税后盈利；税后利润；税后溢利
VR{+f7:} agency agreement 代理协议
# uCB)n&. agency expenses 代理机构的开支
(oz$B0HO: agency fee 代理费
$(pF;_W Agency Law 《代理法》
TtD@'QXq agent 代理人；承销人
Y.#:HRtgW agent of company 公司代理人
eJ CjJ) agent's fee 代理人费；经纪费
E.bi05l aggregate 总计；总数；总体数字
sM[I4 .A3 aggregate amount 总款额；总额
{svn=H
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6R;3%-D aggregate at constant price 按固定价格计算的总体数字
RC#C\S6 aggregate demand 总需求
G$zL)R8GE| aggregate gross position 总持仓量
Scm36sT{ aggregate limit 总限额
bAk&~4Y_ " aggregate of salaries tax 合计薪俸税
o KD/rI aggregate performance 总体表现；总体业绩
o_M.EZO aggregate supply 总体供应
9Mp$8-=>7 aggregate surplus 总盈余
^E`(*J/o aggregate total 整体总额
RPnRVJ&"Z aggregate value 总值；合计价值
w9RS)l2FQ aggregated basis 合计基准
n(nBRCG)o aggregated net chargeable income 合计应课税入息实额
YT/kC'A aggregation 合并计算；合计；总和
c)md aggregation of incomes of husband and wife 夫妇入息合并计算
>YtdA aggregation of property 财产的总和
}}<Z,/O agio 差价；贴水
Il@Y|hK Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
RyB~Lm`ZK% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5Ky#GuC 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
M~*u;vA/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d1@%W;qX! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
8n BL\{'B[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
P #F=c34u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-V"22sR] agreement for a settlement 授产协议
[OTJV pC agreement for assignment 转让协议
<WXzh5D2 agreement for sale 售卖协议；买卖协议
LW sP ya agreement for sale and purchase 买卖协议
plu$h-$d agreement for the payment of interest 支付利息协议
qzw'zV agreement for the repayment of money 还款协议
Fhz*&JC# agreement of reinsurance 再保险协议
0qjXQs} Agricultural Bank of China 中国农业银行
6<,dRn air passenger departure tax 飞机乘客离境税
1QZ&Mj^^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o[ENp'r airport tax 机场税
!}\4u tHY alcohol duty 酒精税
?.c ;oS| alienation 让与；让渡；转让
cWGDee( alimony 生活费；赡养费
~m1P_`T All Ordinaries Index [AOI] 所有普通股指数
DcIvhB p all risks 全险；综合险
f W`&'! All Sales Record for Stock Market 《股票市场成交报告》
SYeadsvF Allied Capital Resources Limited 新联财务有限公司
b5m=7;u*h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]`g <w# allocation letter 拨款信件
mDGn:oRj allocation of fund 分配款项；预留款项
aw ?=hXR! allocation of profit 利润分配；溢利分配
jEc|]E allocation warrant 拨款令
MRr</o allotment 分配；配股
S.B<pj gt allotment notice 股份配售通知；配股通知
M@P 1, Y allotment of shares 股份分配
vQF
vtwd allowable 可获宽免；免税的
M L7 \BT allowable business loss 可扣除的营业亏损
/!} 't allowable expenses 可扣税的支出
~.P O[hC allowance 免税额；津贴；备抵；准备金
$rXh0g allowance for debts 债项的免税额
H$ftGwS8 allowance for depreciation by wear and tear 耗损折旧免税额
p\C%% allowance for funeral expenses 殡殓费的免税额
k" k J_( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#QvMV y allowance for repairs and outgoings 修葺及支出方面的免税额
,:Vm6u! allowance to debtor 给债务人的津贴
Q "oI])r alteration of capital 资本更改
M,j(=hRJ/E alternate trustee 候补受托人
C^t(^9 amalgamation 合并
dX8hp Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?::NO Dg ambit of charges 征税范围；收费范围
q; 5 i4| amended valuation 经修订的估值
~zm 7?_"@] American Commodities Exchange 美国商品交易所
6m .k;' American Express Bank Limited 美国运通银行
ULc`~] American Stock Exchange 美国证券交易所
nI*/Mhx amortization 摊销
S1n3(U:m amount due from banks 存放银行同业的款项
l ?Y_~Wuw amount due from banks abroad 存放海外银行同业的款项
IYWjH E+)d amount due from holding companies 控股公司欠款
8$|8`;I( amount due from local banks 存放本港银行同业的款项
: "6q, W amount due to banks 银行同业的存款
UE _fpq amount due to banks abroad 海外银行同业的存款
= k}SD96 amount due to holding companies 控股公司存款
,3v+PIcMM+ amount due to local banks 本港银行同业的存款
N_4eM,7t amount due to outport banks 外埠银行同业的存款
s57N) 0kP amount for note issue 发行纸币的款额
QQk{\ PV amount of bond 担保契据的款额
<
`qRA] amount of consideration 代价款额
6*9}4` amount of contribution 供款数额
Z'pQ^MO amount of indebtedness 负债款额
-3Avs9`5 amount of principal of the loan 贷款本金额
h9 $ Fx amount of rates chargeable 应征差饷数额
0Q1FL MLV amount of share capital 股本额
s"=6{EVqk3 amount of sums assured 承保款额
bLz *A- amount of variation 变动幅度
tg4Y i|5 amount of vote 拨款数额
yTE%hHH]&[ amount payable 应付款额
Bhp OXqg amount receivable 应收款额
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(zTf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C8@TZ[w analysis 分析
pDP xl?S ancillary risk 附属风险
LL!. c annual account 周年帐目；周年帐目报表；年度决算；年结
"%WgT2)m. annual accounting date 年结日期
PYB+FcR6?n annual allowance 每年免税额；年积金；年度津贴；年津
C2]Kc{4 annual balance 年度余额
M|T4~Q U& annual disposable income 每年可动用收入
1rw0sAuGy annual estimates 周年预算
JGiKBm ; annual fee 年费
3zuF{Q2P< annual general meeting 周年大会
.=9 s1 ~] annual growth rate 年增率；每年增长率
Rg29 annual long-term supplement 长期个案每年补助金
n9LGP2#! annual pensionable emolument 可供计算退休金的年薪
1`f_P$&Z_J annual report 年报
oC*ees
g_ Annual Report on the Consumer Price Index 《消费物价指数年报》
fLN! EDq annual return 周年报表；周年申报表；每年报税表格
RK d Annual Return Rules 《周年报表规则》
'/0#lF annual review of consumer prices 每年消费物价回顾
[~5p >' annual roll-forward basis 逐年延展方式
J.*XXM- V annual salary 年薪
nR
\' [~+ annual statement 年度报表；年度决算表
RR1A65B 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
&0N<ofYX annuitant 年金受益人
>Dm8m[76 annuity 年金
[y) Fc IK} annuity contract 年金合约
U3;aLQ* annuity on human life 人寿年金
I"L;L?\S antecedent debt 先前的债项
(ClhbfzD ante-dated cheque 倒填日期支票
B l.u=I:Y4 anticipated expenditure 预期开支
Ayx^Wp*s anticipated net profit 预期纯利
%Tcf6cK" anticipated revenue 预期收入
^t. W|teD anti-inflation measure 反通货膨胀措施
*DeTqO65 anti-inflationary stance 反通货膨胀立场
<dR,' apparent deficit 表面赤字
:{g7lTM apparent financial solvency 表面偿债能力
B:oF;~d/, apparent partner 表面合伙人
tn<6:@T
application for personal assessment 个人入息课税申请书
'UwI*EW2S application of fund 资金应用
oN2=DYC41 application to release as liquidator and to destruct the books of accounts and documents
z MdC 申请免除清盘人职务及毁灭帐簿与文件
8:;#,Urr appointed actuary 委任精算师
y).P=z appointed auditor 委任核数师；委任审计师
S)\8|ym6! appointed trustee 委任的受托人
* _hLD5K! appointer 委任人
T{MC-j _T9 apportioned pro rata 按比例分摊
O&?. &h apportionment 分配；分摊
: iCM=k Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$3
8gs{+ apportionment formula 分摊方程式
`7Ug/R< apportionment of estate duty 遗产税的分摊
\P?ToTTV appraisal 估价；评估
~t/JCxa appreciable growth 可观增长
D!FaE N appreciable impact 显着影响
\ElX~$fS appreciable increase 可观增长
ai ftl Y appreciation 增值；升值
bkQ3c-C< appreciation against other currencies 相对其他货币升值
\2DE ==M)P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|HbEk[?^s appreciation tax 增值税
c?6d2jH. appropriation 拨款；拨用；拨付
9; f|EGwZ appropriation account 拨款帐目
H^(L90 Appropriation Bill 拨款法案
Aka^e\Y@6* appropriation-in-aid system 补助拨款办法
D1"7s,Hmu approved assets 核准资产
X ,
Z eD approved basket stock 认可一篮子证券
zXre~b03ZS approved budget 核准预算
J/Q|uRpmqr approved charitable donation 认可慈善捐款
aWvd`qA9r approved charitable institution 认可慈善机构
:c4kBl%gJ approved currency 核准货币；认可货币
HHS45kg[c approved estimates 核准预算
(K
#A approved estimates of expenditure 核准开支预算
h5onRa *7 approved overseas insurer 核准海外保险人
)!-S|s' approved overseas trust company 核准海外信托公司
nR'#s%Kj approved pooled investment fund 核准汇集投资基金
7:o+iP4 6 approved provident fund scheme 认可公积金计划
vjTw v+B" approved provision 核准拨款
:XS"# ^aJ approved redeemable share 核准可赎回股份
5u,sx664 approved regional stock 认可地区性证券
lO 2k < approved retirement scheme 认可退休金计划
q|{tQJfYg approved subordinated loan 核准附属贷款
=lrN'$z?% arbitrage 套戥；套汇；套利
.c R*P<3O arbitrageur 套戥者；套汇者
QkX@QQ T? arbitrary amount 临时款项
`Cj,HI_/* arrangement 措施；安排；协定
FmA-OqEpA arrears 欠款
q<XcOc5 arrears of pay 欠付薪酬
G%OpO.Wf arrears of revenue 逾期未收税款；逾期未收的帐项
D8/sz`N7Q articles of association 组织章程；组织细则；组织章程细则
RndOm.TE Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f[@#7,2~M ascertainment of profit 确定利润
@,vv\M0)p "Asia Clear" “亚洲结算系统”
% +8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Oxn'bh6R0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ngqUH Asian Development Fund [ADF] 亚洲发展基金
m|dF 3 0~A Asian dollar bond 亚洲美元债券
XI
g|G}i. Asian dollar market 亚洲美元市场
7x DN.o*> Asian dollar rate 亚洲美元利率
$K= z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g
=\13# F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y Hw!#gWM asked price 沽盘；喊价；索价；卖方报价
`q1}6U/k assessable income 应评税入息
*]9XDc]{j1 assessable loss 应评税亏损
v<fWc971 assessable profit 应评税利润
J WS q"N assessable value 应评税值
$y4M#yv assessed profit 估定利润
bVOO) assessed value 经评估价值
fW[.r== Kf assessment 评税；评定；估价；评税单
|
VRq$^g assessment number 评税编号；估价编号
I)uASfT$ assessment of additional tax 补加税评税
[r~~=b7*[ assessment of performance 业绩评估；实绩评价
%J3lK]bv( Assessor 评税主任
,,2_/u\"/i asset price bubbles 资产价格泡沫
rN'k4V"K asset-backed securities 具资产保证的证券
6KBH Rt assets accretion 资产增值
8Nv-/VQ/b assets and liabilities 资产与负债
dW6Q)Rfi assets betterment statement 资产递增表；资产改进表
*Ag, kW" assets lending 实物放款；有抵押贷款
o}W7.7^2 assets of the company passing on the death 死者去世时转移的公司资产
n%Rjt!9 assets pledged as security for liabilities 用作负债抵押的资产
s-o~@(r6 assets portfolio 资产投资组合
)S"o{N3B assets price 资产价格
J2x$uO{Bn assets quality 资产质素
kfIbgya assets realization 资产变现
m
R"9 &wq assets refinancing arrangement 资产再集资安排
@~Rk^/0 assets securitization 资产证券化
UvoG< ; assets situated outside Hong Kong 在香港以外地方的资产
9Z}S ]-u/ assets stripping 削减资产；拆卖资产
ol1AD: Ho assets value 资产值
m./*LXU assignee 承让人
y& Gw.N}<r assignment 转让；转让书；转让契
O/'f$ Zj36 assignment of interest 权益转让
7YSuB9{M assignment of letters patent and trade mark 专利证书及商标转让
I[vME" assignment of property 物业转让；物业转让书
`jt(DK B+J assignment right 转让权
NdaM9a#TZ assignor 转让人
+# A|Zp< associate 有联系的人；有关连人士；相联者；合伙人；联系人
P/HHWiD`D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S:DcfR=a associate member 附属会员
z bdOCfA; associated body corporate 相联法人团体
y;*My# associated company 相联公司；联属公司
ggzAU6J associated corporation 相联法团
4t"* )xy Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XP3QBq 公认会计师公会〔英国〕
d;IJ0xB+by Association of Futures Exchange Brokers 香港期货经纪协会
\Gv- sA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
BD<rQ mfA^ association of underwriters 承保人组织
!;6W!%t.| assumption of control 接管
pyGFDB5_P assurance 担保；保险；转易；转易书
w`2_6[ ,9 assurance of interest 权益的转易
Ji)%Y5F at 19XX price 按一九ＸＸ年价格计算
](idf ( j at a discount 按赔价计算；按贴水价格计算；打折扣
8kKRx at a premium 按溢价计算；按升水价格计算
gogl[ gHO at call 通知付款；按通知
&^"s=g. at constant market price 按固定市价计算
B`t)rBy at constant price 按固定价格计算
3g4vpKg6c at cost 按成本计算
U<#$w{d: at current market price 按当时市价计算；按现时市价计算
$u(M 4(} at current price 按当时价格计算；按现时价格计算
(Qw`%B at factor cost 按要素成本计算；按生产要素成本计算
h Js&rpN at money-of-the-day price 按付款当日价格计算
AiR%MD at or better 按指定或较佳价位〔买卖指令〕
Zi15wE at par 按面值计算；平价
`*. r'k2R at sight 见票即付
bs4fyb at the close 按收市盘
OoA5!HEh at the opening 按开市盘
= 2GP^vh attestation 见证；见证条款
x(T!I&i={ at-the-money option 平价期权
BHiw!S< attorney 受权人；受托代表人
h[M6. attornment 新拥有人承认书
tOp:e KN attributable profit 可归属利润
I{Y
{ attributable share value 可归属股份价值
<%5-Pz p Auckland Stock Exchange 奥克兰证券交易所
w7.?zb !N auction 拍卖
C_g"omw40 auctioneer 拍卖商
I*`=[nR audit 审计；核数
@8x6#|D Audit Commission 审计署
6kmZ!9w0| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HT1dvC$COo 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〕
~ L i % audit review 帐目审查
OGD8Q D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
: p*ojl| audited account 审计帐目；经审计的帐目
vZ|m3; X audited annual account 经审计的周年帐目
TlM ]d;9G audited balance sheet 经审计的资产负债表
QHA<7Wg auditor 核数师；核数主任；审计师
In]h+tG?rN auditor's certificate 核数师证明书；审计师证明书
u TO L auditor's report 核数师报告；审计师报告
$S6AqUk$ Aussie bond 澳元债券
3dC8MKPq0 austerity budget 紧缩预算
tV%M2 D xS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}>SHTHVye Australia All Ordinaries Index 澳洲所有普通股票指数
'|Cs!Zl Australian Dollar [AUD] 澳元
taI]) Australian Options Market 澳大利亚期权市场
Kh3*\x T Australian Securities Commission 澳洲证券事务监察委员会
wS8q ua Australian Society of Certified Practising Accountants 澳洲执业会计师公会
KeY)%{ Australian Stock Exchange 澳大利亚证券交易所
e>Is$+[` 7 Austrian Schilling [ATS] 奥地利先令
(5VP *67 authentication 认证；鉴证
m
&s0Ub authority to purchase 委托购买证；委购书
NNS n]LP authorization 认可；核准；授权；授权书
.}2^YOmd authorization by direction 指示授权
7@MVInV9 authorization by instruction 指令授权
8!E$0^)c| authorization by warrant 令状授权
QD q 2< authorization of unit trust 单位信托的认可
k$#
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ZA+$ ZU^ authorized capital 法定资本
"wA3l%d[Y authorized clerk 出市员
|$^,e%bE authorized dealer 认可交易商
lB.P
authorized financial institution 认可财务机构
7DXT1+t authorized fund 认可基金
% ;09J authorized fund house 获授权的基金公司；认可基金公司
zZGPA j authorized institution 认可机构
GAEz
:n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H> a3\M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f!eC|:D authorized insurer 获授权保险人；获认可承保人
I
Yj\t?,0 authorized investment 特准投资项目
'9]%#^[Q authorized person 获授权人
kfM}j authorized representative 获授权代表
}mk9-7 authorized share capital 法定股本
A<QYW,:| automated quotation system 自动报价系统
l&^9<th Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
CSR 6 自动交易系统〔香港期货交易所有限公司〕
<j-Bj $3 automatic adjustment mechanism 自动调整机制
qXCl6Yo8 automatic adjustment system 自动调整系统
t-3wjS1v Automatic Clearing House 自动票据交换所
Yk 6f r~b automatic exchange rates accumulation system 自动化汇率累集系统
[p_R?2uT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0&$e:O'v automatic teller machine [ATM] 自动柜员机
MuO7_*q'n autopay 自动转帐
u'<Y#bsR#/ available assets 可用资产
(S =::ODU available fiscal reserve 现存财政储备
' h([Y8p{ available profit 可用利润
HRC5z<k% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qL,QsRwN average 平均；平均数；海损
(3&@c!E average basic salary 平均基本薪金
g*AnrQ}P average consumer expenditure 平均消费开支；一般消费开支
hm&{l|u{RU average cost 平均成本
P)tX U average cost of land production 增辟土地平均成本
j}X4#{jgC average daily turnover 平均每日成交额
^kch]?
average daily wage rate 平均每日工资率
;yx+BaG~? average expenditure pattern 平均开支模式
kZWc(LwA average growth rate 平均增长率
tQF7{F-} average net fixed assets 固定资产平均净值
4;7<)&#h average of relatives 相对价格平均数
7E%ehM6Y average price 平均价格
VQ$=F8ivG average propensity to consume 平均消费倾向；一般消费倾向
"/O0j/lm average propensity to save 平均储蓄倾向；一般储蓄倾向
O HR9u average rate 平均率
] j}zN2[A average revenue 平均收入；平均收益
lva]jh2 average stock 平均库存；平均存货
#Z"N\4 9 average yearly rent 平均年租
:nd
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`Z{;
c avoidance of tax 避税
