A:
MLmaA3 A share Ａ股；甲类股份
V3d$C&<( abatement of tax 减税；减扣免税额
sdyNJh7Jr ABN AMRO Bank N.V. 荷兰银行
u$(ei2f above-the-line expenditure 线上项目支出；经常预算支出
({!H () above-the-line receipt 线上项目收入；经常预算收入
j?k| -0 ABSA Asia Limited 南非联合亚洲有限公司
87eH~&<1 absolute change 绝对数值变更
gOah5*Lj absolute expenditure 实际开支
Vx> Q absolute guideline figure 绝对准则数字
Ip)u6We>I absolute interest 绝对权益
)/~o'M3 absolute order of discharge 绝对破产解除令
]f U&?z# absolute profit margin 绝对利润幅度
H~>8q~o] absolute value 实值；绝对值
PCV#O63[ absolutely vested interest 绝对既得权益
Q&^\YgkCf absorbed cost 已吸收成本；已分摊成本
(pd~ 2!;C absorption 吸收；分摊；合并
&%qDi_UD absorption rate 吸收率；摊配率；分摊率
gjX1 z{{~L ACB Finance Limited 亚洲商业财务有限公司
{Ja (+NQ acceptable form of reciprocity 合理的互惠条件
?cKTe GrS acceptable rate 适当利率；适当汇率
,IE.8h)H acceptance agreement 承兑协议
Y"yrc0'&T acceptance for honour 参加承兑
IA]w O%c acceptor 承兑人；接受人；受票人
0 G33hIOS acceptor for honour 参加承兑人
Cx.##n0 accident insurance 意外保险
^=1u2YdVw Accident Insurance Association of Hong Kong 香港意外保险公会
`Lavjmfr2V accident insurance scheme 意外保险计划
LEOa=(mN\ accident year basis 意外年度基准
l+hOD{F4pS accommodation 通融；贷款
k%kEW%I yG accommodation bill 通融票据；空头票据
'd&4MA 0X accommodation party 汇票代发人
Ry xu#]s account balance 帐户余额；帐户结余
t imY0fx # account book 帐簿
yx:+Xy*N account collected in advance 预收款项
;Bzx}7A account current book 往来帐簿
7n+,!oJ account of after-acquired property 事后取得的财产报告
_9p79S<+ account of defaulter 拖欠帐目
d"Wuu1tEY account payable 应付帐款
NuUiW*|`7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q6e7Z-8 account receivable 应收帐款
Cg`lQY U account receivable report 应收帐款报表
1\Pjz
Lj account statement 结单；帐单；会计财务报表
/{R. account title 帐户名称；会计科目
i1m>|[@k accountant's report 会计师报告
^3H:I8gRCl Accountant's Report Rules 会计师报告规则
|JH NF s accounting and auditing procedure 会计与审计程序；会计与核数程序
T{"Ur :p Accounting Arrangements 《会计安排》
n~}[/ly accounting basis 会计基础
gFu,q`Vf* accounting by Official Receiver 破产管理署署长呈交的帐目
W3\E; C-g0 Accounting Circular 《会计通告》
z,2*3Be6V accounting class 会计类别
$ Y^0 l accounting date 记帐日期；会计结算日期
) jvI Nb accounting for money 款项核算
re}PpXRC Accounting Officer 会计主任
1 ,Mm+_)B accounting period 会计报告期；会计期
&/)B d% accounting policy 会计政策；会计方针
UL>2gl4s/ accounting practice 会计惯例
~/z%yg accounting principle 会计准则
M+HhTW;I= accounting record 会计记录
=l${p*ABQ accounting report 会计报告
Wi>m}^}9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%N`_g' r! Accounting Society of China 中国会计学会
6akI5\b accounting statement 会计报表
$?]` 2*i accounting system 会计制度；会计系统
*F Zav2]- accounting transaction 会计事项；帐务交易
4# ]g 852 accounting treatment 会计处理
M6^
\LtFt accounting year 会计年度
d,Oagx accretion 增值；添加
\@N~{7 2:k accrual 应计项目；应累算数目
%iEdU V\$ accrual basis 应计制；权责发生制
NqNU:_} accrual basis accounting 应计制会计；权责发生制会计
3(,m(+J[S accrue 应累算；应计
y,ub*-: accrued benefit 应累算利益
ud BIEW,` accrued charges 应计费用
N}ND()bf accrued cumulative preference share dividend 应累算的累积优先股股息
'g'RXC}D> accrued expenses 应累算费用
.s!0S-RkC accrued interest payable 应付利息；应计未付利息
jWi~Q o + accrued interest receivable 应收利息；应计未收利息
gTOx|b x accrued right 累算权益
:
xggo accruing profit 应累算的利润
w\eC{,00: accumulated fiscal reserve 累积财政储备
/4c`[ accumulated profit 累积利润；滚存溢利
?CC.xE accumulated reserve 累积储备
T6=|)UTe1 accumulation of surplus income 累积收益盈余
V+@ }dJS acquired assets 既得资产
5y\35kT' acquisition 收购；购置；取得
7Hgn/b[?b acquisition cost 购置成本
rwP)TJh" acquisition expenses 购置费用
6-T YOUm acquisition of 100% interest 收购全部股权
1IS1P)4_0 acquisition of control 取得控制权
Dykh|" acquisition of fixed assets 购置固定资产
f5b|,JJ acquisition of shell “买壳”
I9>vm] acquisition price 收购价
&0%Z b~ts act of God 天灾
F --b,, acting partner 执事合伙人
SG |AJ 9 active market 买卖活跃的市场；交投畅旺的市场；旺市
\ERxr
active partner 积极参与的合伙人
?<
teH Fj active trading 交投活跃
]sL.+.P actual circulation 实际流通
Y;huTZ actual cost 实际成本
k} &wy actual expenditure 实际开支；实际支出
Ka-o$o[^u` actual income 实际入息；实际收入；实际收益
JehanF[ actual market 现货市场
F~
\ONO5 actual price 现货价；实际价格
hif;atO actual profit 实际利润
?Fn y_{&^H actual quotation 实盘；实际价位；实际报价
ort *Ux)
actual year basis 按实际年度计算
V;"2=)X actuals 实货
KW[y+c u.# actuarial investigation 精算调查
q0Q[]|L actuarial principle 精算原则
c$2kR : actuarial report 精算师报告
.ve_If-Hg Actuarial Society of Hong Kong 香港精算学会
Ax;?~v4Z actuarial valuation 精算师估值
4dCXBTT actuary 精算师
I]+
zG ad referendum agreement 暂定协议；有待覆核的协定
.Fge AxflP ad valorem duty 从价税；按值征税
vN],9 q ad valorem duty system 从价税制
K{/i2^4 ad valorem fee 从价费
t,8? Tf+i ad valorem tariff 从价关税
p#] 9^oA additional allowance 额外免税额
< 3@nv % additional amount for unexpired risk 未过期风险的额外款额
!-470J additional assessable profit 补加应评税利润
oST)E5X;7 additional assessment 补加评税
eLORG(;h4 additional commitment 额外承担
@-\=`#C** additional commitment vote 额外承担拨款
xZ;eV76 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[ij) k@. additional dependent parent allowance 供养父母额外免税额
\ moLQ additional provision 额外拨款
LTo!DUi` additional stamp duty 附加印花税
U+ ik& R# additional tax 补加税罚款；补加税款
hLgX0QV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
m?B=?;B9# adjudged bankrupt 被裁定破产
`^hA &/1 adjudicated bankrupt 裁定破产人
:.XlAQR~b adjudication fee 裁定费；评定印花税额手续费；评估契据费
iJOG"gI& adjudication of bankruptcy 裁定破产；宣告破产
f>C+ l( adjudication of insolvency 裁定无力偿还债务
a6./;OC adjusted actual 经调整的实数；调整后的实数
Ib{l$# adjusted current assets 经调整的流动资产；调整后的流动资产
__QnzEF adjusted figure 经调整的数字；调整后的数额
6V1oZ-:} adjusted liabilities 经调整的负债；调整后的负债
3))R91I adjusted loss 经调整的亏损；调整后的亏损
Ua
6O~,\ 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
_rIo
@v adjusted profit 经调整的利润；调整后的利润
z[QDJ Mt> adjusted surplus 经调整的盈余额；调整后的盈余额
&ZC{ _t adjusted value 经调整的价值；调整后的价值
1R~$m adjustment 调整；修订；理算〔保险〕
$fD%18 adjustment centre 调剂中心
L%5y@b{AR adjustment lag 调整过程的时间差距；调整时差
.u#Hg'o P adjustment mechanism 调整机制
wU r(i * adjustment of loss 亏损调整
(Uj aL @G adjustment process 调整过程；调整程序
$#s5y~z adjustment range 调整幅度
sGtxqnX:J administered exchange rate 受管制汇率
?;`G CE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/]Y#*r8jRi administration expenses 行政费用
v@[3R7|4 administration fee 手续费；行政费
i*mU<:t administration in bankruptcy 破产管理
_[-MyU s administration order 遗产管理令
),B/NZ/- administrator 管理人；遗产管理人
hOZTD 0 administrator of the estate 遗产管理人
Eze w@*( admission of debt 债项承认书
f:~G) admission of proof 接纳债权证明
/N*<Fq7w~ advance 放贷款项；垫付款项；预支款项；预付款项
Nh^I{%.x advance account 暂支帐目；预付款帐户
UV}:3c6 ZX advance compensation 预付补偿金
:M{
)& {D advance from shareholder 股东垫款
)z74,n7- advance pending reimbursement 预支以待日后付还
4vG-d)"M2 advanced economy 先进经济体系
O4oN) advancement 预付；预付财产
y|MhV/P04 advances warrant 垫款令
y< dBF[ advancing 贷出
"'Fvt-<^S7 adverse balance 逆差
IO8 @u;& adverse exchange 逆汇
tyW[i8)O} advertisement addressed to shareholders 在报章刊登的致股东通告
z, m3U ( advice for collection 托收通知书
_oBx:G6E advice of drawing 提款通知书；汇票通知书
]] 0 M advice of payment 付款通知
eF{uWus Advisory Committee [Securities and Futures Commission]
v+Y^mV`| 谘询委员会〔证券及期货事务监察委员会〕
^i_ v\E[QU Advisory Committee on Diversification 经济多元化谘询委员会
yQj J-g(. affidavit 誓章；遗产申报誓章
af>i affidavit of no receipt 述明无收款的誓章
Z'k?lkB2i affiliate 联号；联营公司；附属公司
2'M5+[8y8 affiliated company 附属公司；联号；联营公司
]3*w3Y!XK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
vW*Mf}= affordability 负担能力
,=Wj*S)~ African Development Bank [AfDB] 非洲开发银行
H'YK j' after-acquired property 事后取得的财产
%_Lz0L64k after-hours dealing 市后交易
z$%8' after-tax profit 税后盈利；税后利润；税后溢利
FN!?o:|( agency agreement 代理协议
*l LCH, agency expenses 代理机构的开支
URm< Ji agency fee 代理费
zFO 0l). Agency Law 《代理法》
MDIPoS3BRa agent 代理人；承销人
<HRPloVKo agent of company 公司代理人
,{q#U3 agent's fee 代理人费；经纪费
I$+=Fb'N0 aggregate 总计；总数；总体数字
&XC d2 aggregate amount 总款额；总额
iN 'T^+um= aggregate assets and liabilities 总体资产与负债
W9c&"T9JT aggregate at constant price 按固定价格计算的总体数字
^J7q,tvbJ aggregate demand 总需求
['\R4H!x aggregate gross position 总持仓量
<BBzv -?D aggregate limit 总限额
+0 ukLc@ aggregate of salaries tax 合计薪俸税
.{8[o[w
= aggregate performance 总体表现；总体业绩
Pz2Q]}(w aggregate supply 总体供应
~gZ1*8 s` aggregate surplus 总盈余
]JGq{I>%+6 aggregate total 整体总额
~s'}_5;VY aggregate value 总值；合计价值
aDX& j2/ aggregated basis 合计基准
dPpQCx f aggregated net chargeable income 合计应课税入息实额
!F}GSDDV* aggregation 合并计算；合计；总和
?F[_5ls|] aggregation of incomes of husband and wife 夫妇入息合并计算
JLWm9c+UTG aggregation of property 财产的总和
6%6d zZ agio 差价；贴水
X! z-J> 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》
~1* 37 w~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4>L* 7i 《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 w70@6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r]\[G6mE% 《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》
) a MiT Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Fng 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-WyB2$!( agreement for a settlement 授产协议
N @<-R<s^ agreement for assignment 转让协议
;2 g.X(Ra agreement for sale 售卖协议；买卖协议
sXPva@8_ agreement for sale and purchase 买卖协议
3A"TpR4f` agreement for the payment of interest 支付利息协议
[Nm?qY agreement for the repayment of money 还款协议
4x+[?fw agreement of reinsurance 再保险协议
Q/Z>w+zh# Agricultural Bank of China 中国农业银行
[vb#W!M&| air passenger departure tax 飞机乘客离境税
&${| o@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k3B_M9>!
airport tax 机场税
; t9_*)[ alcohol duty 酒精税
Y}.f&rLe alienation 让与；让渡；转让
oaq,4FT alimony 生活费；赡养费
^2rj);{V All Ordinaries Index [AOI] 所有普通股指数
K9& Q@ 3V all risks 全险；综合险
{ GCp5 All Sales Record for Stock Market 《股票市场成交报告》
hTv*4J&@| Allied Capital Resources Limited 新联财务有限公司
. tfal9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E x_dqko allocation letter 拨款信件
A~>B?Wijqg allocation of fund 分配款项；预留款项
?rt[
aK allocation of profit 利润分配；溢利分配
b9?Vpu`? allocation warrant 拨款令
5GJkvZtFY allotment 分配；配股
='kCY}dkO allotment notice 股份配售通知；配股通知
0)K~pV0aT allotment of shares 股份分配
n?O Mfx allowable 可获宽免；免税的
Sb L7e#!! allowable business loss 可扣除的营业亏损
X04LAYY_u allowable expenses 可扣税的支出
$/Q\B(X3 allowance 免税额；津贴；备抵；准备金
dVLrA`'P* allowance for debts 债项的免税额
mz<,nR\ allowance for depreciation by wear and tear 耗损折旧免税额
p8.JJt^ allowance for funeral expenses 殡殓费的免税额
a|t{1]^w` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N|)e {|k allowance for repairs and outgoings 修葺及支出方面的免税额
N&k\X]U allowance to debtor 给债务人的津贴
n'pJl alteration of capital 资本更改
6A>bm{`c: alternate trustee 候补受托人
,s}&|+
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uIn I{> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(?,jnn ub ambit of charges 征税范围；收费范围
A\7sP = amended valuation 经修订的估值
_f> )G3p American Commodities Exchange 美国商品交易所
QRl+ 7V American Express Bank Limited 美国运通银行
d?YSVmG American Stock Exchange 美国证券交易所
sL TQm*jL amortization 摊销
dQp>z %L) amount due from banks 存放银行同业的款项
vzSjfv amount due from banks abroad 存放海外银行同业的款项
Bmt8yR2 amount due from holding companies 控股公司欠款
YT[=o}jS amount due from local banks 存放本港银行同业的款项
f t{i6} amount due to banks 银行同业的存款
L?8OWLjRy amount due to banks abroad 海外银行同业的存款
k{X+Y6'ku amount due to holding companies 控股公司存款
G^L9[c= , amount due to local banks 本港银行同业的存款
w0sy@OF amount due to outport banks 外埠银行同业的存款
C. uv0 amount for note issue 发行纸币的款额
oGeV!hD amount of bond 担保契据的款额
rB( Q)N amount of consideration 代价款额
,:-^O # amount of contribution 供款数额
}>,%El/ amount of indebtedness 负债款额
u0? TMy.% amount of principal of the loan 贷款本金额
J z&dC amount of rates chargeable 应征差饷数额
0%\fm W j amount of share capital 股本额
}4c$_ amount of sums assured 承保款额
Q-G8Fo%#,E amount of variation 变动幅度
~tW<]l7 amount of vote 拨款数额
WyQ8}]1 b amount payable 应付款额
*j1Skd.#At amount receivable 应收款额
!](Mt?e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
D "fjk 1 analysis 分析
zC[LcC*+J ancillary risk 附属风险
}7fzEo`g annual account 周年帐目；周年帐目报表；年度决算；年结
"J}B
lB annual accounting date 年结日期
m\
qR myO annual allowance 每年免税额；年积金；年度津贴；年津
u0[O /G annual balance 年度余额
SZ4@GK annual disposable income 每年可动用收入
Ut1s~ b1 annual estimates 周年预算
MD4 m h2 annual fee 年费
yVPFH~1@\ annual general meeting 周年大会
T# tFzbr annual growth rate 年增率；每年增长率
hD,^mru annual long-term supplement 长期个案每年补助金
hOIg 7=v annual pensionable emolument 可供计算退休金的年薪
0T$ `;~ annual report 年报
=''*'a- P Annual Report on the Consumer Price Index 《消费物价指数年报》
d| UH AX annual return 周年报表；周年申报表；每年报税表格
v )2yR~J Annual Return Rules 《周年报表规则》
0}k vuuR annual review of consumer prices 每年消费物价回顾
.OW5R* annual roll-forward basis 逐年延展方式
%.uN|o&n annual salary 年薪
Mj19;nc0I annual statement 年度报表；年度决算表
%>O}bdSf 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
GV9pet89yu annuitant 年金受益人
[ >j.x 2= annuity 年金
x< d ew annuity contract 年金合约
:}SR{}]yXs annuity on human life 人寿年金
)k KeA antecedent debt 先前的债项
&Dp& ante-dated cheque 倒填日期支票
9]{Ss$W3x anticipated expenditure 预期开支
OWYY2&.h anticipated net profit 预期纯利
.Z 17X_ anticipated revenue 预期收入
+@@( C9 anti-inflation measure 反通货膨胀措施
5':j=KQE_ anti-inflationary stance 反通货膨胀立场
<P Vmr2Jp" apparent deficit 表面赤字
W^H[rX}= apparent financial solvency 表面偿债能力
lKRp9isn^ apparent partner 表面合伙人
@ <'a0)n> application for personal assessment 个人入息课税申请书
zRau/1Y0 application of fund 资金应用
FklO#+<: application to release as liquidator and to destruct the books of accounts and documents
h{)`W
]~ 申请免除清盘人职务及毁灭帐簿与文件
1o appointed actuary 委任精算师
bX% 4[BKP appointed auditor 委任核数师；委任审计师
2|M,#2E- appointed trustee 委任的受托人
&Fmen;( appointer 委任人
')fIa2dO/ apportioned pro rata 按比例分摊
dsK ^-e6:5 apportionment 分配；分摊
Gs qO^SV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8h|~>v apportionment formula 分摊方程式
] HG> O g apportionment of estate duty 遗产税的分摊
Z3Xgi~c appraisal 估价；评估
-fK_F6_\] appreciable growth 可观增长
diw5h};W appreciable impact 显着影响
GL&rT& appreciable increase 可观增长
fj QIuM appreciation 增值；升值
kY~yA2*G appreciation against other currencies 相对其他货币升值
,fm{
krE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:3}K$ appreciation tax 增值税
R*vfp ?x appropriation 拨款；拨用；拨付
H[r6 4~Sth appropriation account 拨款帐目
.d4&s7n0 Appropriation Bill 拨款法案
]b^bc2: appropriation-in-aid system 补助拨款办法
%NL7XU[~ approved assets 核准资产
z` 8>$9 approved basket stock 认可一篮子证券
V F"c} approved budget 核准预算
kf)s3I/`( approved charitable donation 认可慈善捐款
<|a9r: [ approved charitable institution 认可慈善机构
2l8z/o 7v approved currency 核准货币；认可货币
i} 5+\t[Q approved estimates 核准预算
wS:`c
J approved estimates of expenditure 核准开支预算
F2 =#\U$ approved overseas insurer 核准海外保险人
J \I`# approved overseas trust company 核准海外信托公司
8O*O 5 approved pooled investment fund 核准汇集投资基金
6
)Qe*S approved provident fund scheme 认可公积金计划
dSzq}w4xY approved provision 核准拨款
k0DX|O8mXV approved redeemable share 核准可赎回股份
OadGwa\:s approved regional stock 认可地区性证券
d[ce3':z approved retirement scheme 认可退休金计划
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d approved subordinated loan 核准附属贷款
UWBR5 arbitrage 套戥；套汇；套利
) . H nK arbitrageur 套戥者；套汇者
a'\fS7aE0l arbitrary amount 临时款项
"&kXAwe arrangement 措施；安排；协定
t\<*Q3rl- arrears 欠款
o6:p2W arrears of pay 欠付薪酬
`+WQ^dP@ arrears of revenue 逾期未收税款；逾期未收的帐项
4wwRNu* articles of association 组织章程；组织细则；组织章程细则
PF;`mdi-, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!=+ hU/e ascertainment of profit 确定利润
YW- Ge "Asia Clear" “亚洲结算系统”
bEzy KrN\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,<Cz S,( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lN::veD Asian Development Fund [ADF] 亚洲发展基金
*>Zq79TG Asian dollar bond 亚洲美元债券
XZPq4(,9} Asian dollar market 亚洲美元市场
(K> 4^E8 Asian dollar rate 亚洲美元利率
D)JI11a< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7(5 wP( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}9&~+Q2 asked price 沽盘；喊价；索价；卖方报价
9t0NO-a assessable income 应评税入息
n11eJEtm assessable loss 应评税亏损
9uY$@7qH assessable profit 应评税利润
=ThacZHb8 assessable value 应评税值
EF'U `\gX assessed profit 估定利润
]P(_
d'} assessed value 经评估价值
sMb+4{W&6 assessment 评税；评定；估价；评税单
]3yaIlpD1 assessment number 评税编号；估价编号
=)XC"kU p assessment of additional tax 补加税评税
fTA%HsvU: assessment of performance 业绩评估；实绩评价
32):&X"AIh Assessor 评税主任
qr7_3 asset price bubbles 资产价格泡沫
?|we.{ asset-backed securities 具资产保证的证券
k%ckV`y assets accretion 资产增值
QPwUW assets and liabilities 资产与负债
rIF6^? assets betterment statement 资产递增表；资产改进表
*ps")?tlC assets lending 实物放款；有抵押贷款
;jpsH?3g assets of the company passing on the death 死者去世时转移的公司资产
.AHww7 assets pledged as security for liabilities 用作负债抵押的资产
T$9tO{ assets portfolio 资产投资组合
x-s]3'!L assets price 资产价格
Y-:{a1/RKo assets quality 资产质素
ucC' SS assets realization 资产变现
Ps7Bt(/ assets refinancing arrangement 资产再集资安排
t{ScK%S6 assets securitization 资产证券化
'${xZrzmt assets situated outside Hong Kong 在香港以外地方的资产
D& #ph%U,P assets stripping 削减资产；拆卖资产
^T/d34A;SP assets value 资产值
w#`E;fN' assignee 承让人
{3=]cLtt assignment 转让；转让书；转让契
IH '&W assignment of interest 权益转让
FFqqA T5 assignment of letters patent and trade mark 专利证书及商标转让
\P0>TWE assignment of property 物业转让；物业转让书
M&K'5G)7 assignment right 转让权
PaYsn *{}) assignor 转让人
5J8U] :Y) associate 有联系的人；有关连人士；相联者；合伙人；联系人
Qa=v }d-O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gS4@3BOw&. associate member 附属会员
{%3sj"suB associated body corporate 相联法人团体
f\gN+4) associated company 相联公司；联属公司
`G^MTDp?L+ associated corporation 相联法团
6N'v `p8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N!:&Xz 公认会计师公会〔英国〕
|\/Y<_)JD Association of Futures Exchange Brokers 香港期货经纪协会
(y!< ^ Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F2RU7o'f. association of underwriters 承保人组织
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iG=t assumption of control 接管
(Y%pk76d assurance 担保；保险；转易；转易书
re\&'%~K assurance of interest 权益的转易
elf2! at 19XX price 按一九ＸＸ年价格计算
F&x 9. at a discount 按赔价计算；按贴水价格计算；打折扣
%B'*eBj~fw at a premium 按溢价计算；按升水价格计算
%) 8 UyZG at call 通知付款；按通知
bjEm=4F I; at constant market price 按固定市价计算
&]Q\@;]Aq at constant price 按固定价格计算
S tJ&YYdD at cost 按成本计算
YYUWBnf30G at current market price 按当时市价计算；按现时市价计算
d' Z at current price 按当时价格计算；按现时价格计算
7R`:^}'> at factor cost 按要素成本计算；按生产要素成本计算
fPW(hb; at money-of-the-day price 按付款当日价格计算
&c)n\ x* at or better 按指定或较佳价位〔买卖指令〕
_+hf.["" at par 按面值计算；平价
\d#|n u at sight 见票即付
jN43vHm\Y9 at the close 按收市盘
7Z+4F=2ff at the opening 按开市盘
m.A_u7D@ attestation 见证；见证条款
V.*0k~ at-the-money option 平价期权
xr*hmp1 attorney 受权人；受托代表人
VUaYK attornment 新拥有人承认书
}&OgI o+ attributable profit 可归属利润
0]3 #3 TH attributable share value 可归属股份价值
Una7O] Auckland Stock Exchange 奥克兰证券交易所
t)Mi,ljY[ auction 拍卖
4 <`'? auctioneer 拍卖商
y9OxPq.Cy audit 审计；核数
0HRLT gIC Audit Commission 审计署
`w
J^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P~y % 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〕
o%E^41M7E audit review 帐目审查
n2$(MDdL` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ht Z3n"2 audited account 审计帐目；经审计的帐目
G 'sEbw'[ audited annual account 经审计的周年帐目
s<t*g]0 `/ audited balance sheet 经审计的资产负债表
-~-BQ!!( auditor 核数师；核数主任；审计师
b+.P4+ auditor's certificate 核数师证明书；审计师证明书
tz&oe auditor's report 核数师报告；审计师报告
ir%?J&C+t Aussie bond 澳元债券
tGcp48R-:+ austerity budget 紧缩预算
w{1DwCLKq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
& v\ Australia All Ordinaries Index 澳洲所有普通股票指数
,dM}B- Australian Dollar [AUD] 澳元
{ ke}W Australian Options Market 澳大利亚期权市场
mPy=,xYyC Australian Securities Commission 澳洲证券事务监察委员会
G92Ya^` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
JC6Bs`=s~ Australian Stock Exchange 澳大利亚证券交易所
O *dN+o Austrian Schilling [ATS] 奥地利先令
s6|Ev IVM authentication 认证；鉴证
_S[@d^cY authority to purchase 委托购买证；委购书
451TTqc authorization 认可；核准；授权；授权书
hqA6%Y^k authorization by direction 指示授权
t`6R)' authorization by instruction 指令授权
V uqJ&U.- authorization by warrant 令状授权
z+>FKAF authorization of unit trust 单位信托的认可
~hSr06IY authorized agent 指定代理人
ep- ~;? authorized capital 法定资本
I'M,p <B authorized clerk 出市员
B=mk@gX,G authorized dealer 认可交易商
4]F:QS%
x authorized financial institution 认可财务机构
#&A)%Qb g authorized fund 认可基金
%B&y^mZv*\ authorized fund house 获授权的基金公司；认可基金公司
U=4tJ b authorized institution 认可机构
ahno$[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
A3VXh^y+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kDAPT_Gid authorized insurer 获授权保险人；获认可承保人
c 5&
_'& authorized investment 特准投资项目
u&HLdSHe authorized person 获授权人
2`XG"[@ authorized representative 获授权代表
s3sAw~++ authorized share capital 法定股本
u/5 ^N^@^ automated quotation system 自动报价系统
b42"Y,sbB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h #ogL-UU 自动交易系统〔香港期货交易所有限公司〕
e^?0uVxS1 automatic adjustment mechanism 自动调整机制
pDlU*& automatic adjustment system 自动调整系统
Ka|WT|1 Automatic Clearing House 自动票据交换所
Lb2bzZbhx automatic exchange rates accumulation system 自动化汇率累集系统
K/+Y9JP9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=}6yMR!4R< automatic teller machine [ATM] 自动柜员机
$n30[P@p; autopay 自动转帐
3_:J`xX(4 available assets 可用资产
D\}A{I92F4 available fiscal reserve 现存财政储备
TmZ%
;TN available profit 可用利润
{_GhS% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
UQ mdm$. average 平均；平均数；海损
bT^6AtsJ average basic salary 平均基本薪金
b '1n1L average consumer expenditure 平均消费开支；一般消费开支
sOegR5?; average cost 平均成本
h JVy-] average cost of land production 增辟土地平均成本
|;XkU`G average daily turnover 平均每日成交额
+9Mo Kn=h average daily wage rate 平均每日工资率
Cpm&w ? 6 average expenditure pattern 平均开支模式
r~&[Gaw average growth rate 平均增长率
Q Q3a& average net fixed assets 固定资产平均净值
g]sc)4 average of relatives 相对价格平均数
8J }gj7^8 average price 平均价格
-Ris Z-n* average propensity to consume 平均消费倾向；一般消费倾向
r2WW}W
average propensity to save 平均储蓄倾向；一般储蓄倾向
r &<sSE;5 average rate 平均率
W+v7OSd92 average revenue 平均收入；平均收益
VM
3~W average stock 平均库存；平均存货
s bl> i average yearly rent 平均年租
g%P6 f avoidance of double taxation 避免双重课税
s<f<:B C avoidance of tax 避税
