A:
#Nd +X@j A share Ａ股；甲类股份
d{m0 uX56 abatement of tax 减税；减扣免税额
<>:kAT,sP ABN AMRO Bank N.V. 荷兰银行
M@K[i*e above-the-line expenditure 线上项目支出；经常预算支出
5a~1RL above-the-line receipt 线上项目收入；经常预算收入
I|5OCTu ABSA Asia Limited 南非联合亚洲有限公司
\wCL)t.cX absolute change 绝对数值变更
\*N1i`99 absolute expenditure 实际开支
=e+go
]87x absolute guideline figure 绝对准则数字
B dKwWgi+a absolute interest 绝对权益
`Q hh{ absolute order of discharge 绝对破产解除令
k$2Y)
absolute profit margin 绝对利润幅度
6GN'rVr!Z absolute value 实值；绝对值
xle29:?l absolutely vested interest 绝对既得权益
] QEw\4M?= absorbed cost 已吸收成本；已分摊成本
c 9[5) absorption 吸收；分摊；合并
o EN_,cUp absorption rate 吸收率；摊配率；分摊率
~;W%s ACB Finance Limited 亚洲商业财务有限公司
W{h7+X]Y acceptable form of reciprocity 合理的互惠条件
f1{ckHAY55 acceptable rate 适当利率；适当汇率
l*u@T|Fc$ acceptance agreement 承兑协议
4jW{IGW acceptance for honour 参加承兑
O`=Uq0Vv acceptor 承兑人；接受人；受票人
FdqUv% (Em acceptor for honour 参加承兑人
U_~~ PCi accident insurance 意外保险
f,#xicSB* Accident Insurance Association of Hong Kong 香港意外保险公会
E*l"uV accident insurance scheme 意外保险计划
x'qgpG}?] accident year basis 意外年度基准
P:v y accommodation 通融；贷款
g;h&Xkp accommodation bill 通融票据；空头票据
9T1G/0k- accommodation party 汇票代发人
6>Cubb> account balance 帐户余额；帐户结余
t|m3b~Oyv account book 帐簿
r:cUAe7# account collected in advance 预收款项
Bz{
g4!ku account current book 往来帐簿
/b|sv$BN account of after-acquired property 事后取得的财产报告
xp k|?/6 account of defaulter 拖欠帐目
{;zPW!G account payable 应付帐款
+=_Pl7? account payee only [A/C payee only] 只可转帐；存入收款人帐户
ZS+2.)A account receivable 应收帐款
kYAvzuGRb account receivable report 应收帐款报表
nGVqVSxKT account statement 结单；帐单；会计财务报表
9PAp*`J@kr account title 帐户名称；会计科目
UPYM~c+} accountant's report 会计师报告
b q O"k t Accountant's Report Rules 会计师报告规则
Kf4z*5Veqr accounting and auditing procedure 会计与审计程序；会计与核数程序
!iw
'tHhR Accounting Arrangements 《会计安排》
^~ Sn{e sA accounting basis 会计基础
f+V':qz accounting by Official Receiver 破产管理署署长呈交的帐目
EH ZSM5hu Accounting Circular 《会计通告》
"Tv7*3> accounting class 会计类别
~-+Zu< accounting date 记帐日期；会计结算日期
L DsYr] accounting for money 款项核算
8(}sZ)6 Accounting Officer 会计主任
*`#,^p`j
b accounting period 会计报告期；会计期
TRZ^$<AG accounting policy 会计政策；会计方针
KB = z{g accounting practice 会计惯例
]YP?bP,: accounting principle 会计准则
n1Jz49[r accounting record 会计记录
U6Ak " accounting report 会计报告
Q\76jD`m\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b nGA. b Accounting Society of China 中国会计学会
J%)2,szn0 accounting statement 会计报表
w%;'uN_ accounting system 会计制度；会计系统
5[_8N{QC; accounting transaction 会计事项；帐务交易
l 5FQ!>IM accounting treatment 会计处理
umzYJ>2t accounting year 会计年度
Pcs@`&}7r accretion 增值；添加
[/G;XHL;? accrual 应计项目；应累算数目
R5"p 7> accrual basis 应计制；权责发生制
~|rkt` 8p accrual basis accounting 应计制会计；权责发生制会计
5WT\0]RUa accrue 应累算；应计
' T]oV~H accrued benefit 应累算利益
0, /x# accrued charges 应计费用
&iZYBa accrued cumulative preference share dividend 应累算的累积优先股股息
kdC OcJB accrued expenses 应累算费用
Be+:- t) accrued interest payable 应付利息；应计未付利息
\0h/~3 accrued interest receivable 应收利息；应计未收利息
kP$g l| accrued right 累算权益
9f,:j accruing profit 应累算的利润
YW<2:1A| accumulated fiscal reserve 累积财政储备
F6p1 VFs accumulated profit 累积利润；滚存溢利
vXbT E$ accumulated reserve 累积储备
aTsfl accumulation of surplus income 累积收益盈余
J|-HZ-Wk|J acquired assets 既得资产
L])w- acquisition 收购；购置；取得
jhv1 D' >6 acquisition cost 购置成本
c qx1NWlY acquisition expenses 购置费用
\]xYV}(FO acquisition of 100% interest 收购全部股权
h>:RCpC acquisition of control 取得控制权
"z bE acquisition of fixed assets 购置固定资产
{M/c! acquisition of shell “买壳”
E,7~k d~y` acquisition price 收购价
T;@> O^ act of God 天灾
]'(7T# acting partner 执事合伙人
tHbPd.^ active market 买卖活跃的市场；交投畅旺的市场；旺市
4& e@> active partner 积极参与的合伙人
?LI9F7n active trading 交投活跃
p8l#=]\ ; actual circulation 实际流通
s.' \&B[ actual cost 实际成本
p;$9W+H0 actual expenditure 实际开支；实际支出
: !3 y>bP) actual income 实际入息；实际收入；实际收益
Nl` ry 2"< actual market 现货市场
zF&UdS3 actual price 现货价；实际价格
5#.\pR{Gd actual profit 实际利润
vc #oALc& actual quotation 实盘；实际价位；实际报价
cg0 0t+ actual year basis 按实际年度计算
YS~t d+* actuals 实货
9Z'eBp actuarial investigation 精算调查
r z{ 'X d actuarial principle 精算原则
?(yFwR,( actuarial report 精算师报告
]0 RX o3 Actuarial Society of Hong Kong 香港精算学会
(PcK(C!}=\ actuarial valuation 精算师估值
493i*j5r)l actuary 精算师
4iqmi<[(" ad referendum agreement 暂定协议；有待覆核的协定
~qxXou,J ad valorem duty 从价税；按值征税
Y& +_p$13 ad valorem duty system 从价税制
aG_O N0g ad valorem fee 从价费
:)95 b fa. ad valorem tariff 从价关税
z \>X[yNpA additional allowance 额外免税额
J"/z?!)IB additional amount for unexpired risk 未过期风险的额外款额
PMs_K"- K additional assessable profit 补加应评税利润
#J724` additional assessment 补加评税
^G&D4uZ additional commitment 额外承担
?K { 1S additional commitment vote 额外承担拨款
8Ql'(5|T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e8mbEC(AK additional dependent parent allowance 供养父母额外免税额
Wx$q:$h@q additional provision 额外拨款
FK# E7
K additional stamp duty 附加印花税
'<< ~wt additional tax 补加税罚款；补加税款
%aBJ+V F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%@n8
?l4 adjudged bankrupt 被裁定破产
ir:~*| adjudicated bankrupt 裁定破产人
P 4*MV adjudication fee 裁定费；评定印花税额手续费；评估契据费
;+ 34g6 adjudication of bankruptcy 裁定破产；宣告破产
^z }lGu adjudication of insolvency 裁定无力偿还债务
~4 9N adjusted actual 经调整的实数；调整后的实数
/I'u/{KB adjusted current assets 经调整的流动资产；调整后的流动资产
`(/saq* adjusted figure 经调整的数字；调整后的数额
e>9Z:vY adjusted liabilities 经调整的负债；调整后的负债
=4<S8Cp adjusted loss 经调整的亏损；调整后的亏损
X|E+K adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
rw[ {@|)'z adjusted profit 经调整的利润；调整后的利润
A ]Tcj^# adjusted surplus 经调整的盈余额；调整后的盈余额
9< h]OXv adjusted value 经调整的价值；调整后的价值
ds;cfj[ adjustment 调整；修订；理算〔保险〕
nVn|$ "r adjustment centre 调剂中心
4z%#ZIy3 adjustment lag 调整过程的时间差距；调整时差
rn:zKTyhw adjustment mechanism 调整机制
!L.
K)9I adjustment of loss 亏损调整
jS3(> adjustment process 调整过程；调整程序
F] ? @X adjustment range 调整幅度
HJaw\zbL administered exchange rate 受管制汇率
kEhm' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n IQ&gbfO administration expenses 行政费用
2 ?- 07 g administration fee 手续费；行政费
[~c'|E 8Q administration in bankruptcy 破产管理
Ocwp]Mut& administration order 遗产管理令
cPsn]U administrator 管理人；遗产管理人
' &:1?i) administrator of the estate 遗产管理人
(
*>/w$% admission of debt 债项承认书
2FIR]@MQd admission of proof 接纳债权证明
FaE # \Q advance 放贷款项；垫付款项；预支款项；预付款项
hMeqs+ advance account 暂支帐目；预付款帐户
w zqd
g advance compensation 预付补偿金
3
t8 8AN=4 advance from shareholder 股东垫款
nt 0\q' & advance pending reimbursement 预支以待日后付还
)R8%'X;U advanced economy 先进经济体系
I+"?,Ej$K advancement 预付；预付财产
$.Q>M]xH advances warrant 垫款令
R G0S advancing 贷出
p&sK\ adverse balance 逆差
VkDS&g~Ws adverse exchange 逆汇
(y~laW! advertisement addressed to shareholders 在报章刊登的致股东通告
4Kn9*V advice for collection 托收通知书
mvq7G advice of drawing 提款通知书；汇票通知书
6Z&u advice of payment 付款通知
]osx. Advisory Committee [Securities and Futures Commission]
]TBtLU3 谘询委员会〔证券及期货事务监察委员会〕
Bug}^t{M Advisory Committee on Diversification 经济多元化谘询委员会
YYE8/\+B. affidavit 誓章；遗产申报誓章
hkwa ""- affidavit of no receipt 述明无收款的誓章
{!}F
:~*r affiliate 联号；联营公司；附属公司
w^])( affiliated company 附属公司；联号；联营公司
G_M:0YI@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
QGr\I/Y affordability 负担能力
?QMclzh*- African Development Bank [AfDB] 非洲开发银行
}#OqU#
q| after-acquired property 事后取得的财产
o"#TZB+k after-hours dealing 市后交易
}B=qH7u.K after-tax profit 税后盈利；税后利润；税后溢利
2:iYYRrg agency agreement 代理协议
|ck
ZyDA agency expenses 代理机构的开支
& &" 'dL agency fee 代理费
|O(-CDQe Agency Law 《代理法》
t1w2u . ] agent 代理人；承销人
yS)- &t!; agent of company 公司代理人
w}j6 .r agent's fee 代理人费；经纪费
i }`_H^ aggregate 总计；总数；总体数字
UXwB$@8 aggregate amount 总款额；总额
B)r r7B aggregate assets and liabilities 总体资产与负债
PW*;S p aggregate at constant price 按固定价格计算的总体数字
,rZ n`9 aggregate demand 总需求
5:%..e`T aggregate gross position 总持仓量
hqs $yb
aggregate limit 总限额
sq~+1(X aggregate of salaries tax 合计薪俸税
ESD<8 OR aggregate performance 总体表现；总体业绩
T)(e !Xz aggregate supply 总体供应
@P_C%}(< aggregate surplus 总盈余
Any Zi' aggregate total 整体总额
]l=O%Ev aggregate value 总值；合计价值
F_nZvv[H? aggregated basis 合计基准
t=Z& eKDC aggregated net chargeable income 合计应课税入息实额
&nqdl+ |G* aggregation 合并计算；合计；总和
w| }W(=# aggregation of incomes of husband and wife 夫妇入息合并计算
NtY*sUKRD aggregation of property 财产的总和
\5'O.*pr agio 差价；贴水
=a)iVXSB] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
V$dJmKg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2cCWQ"_, 《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》
8cK\myn. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
W$ " Y%^L 《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》
9H h~ n R? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X`yNR; > 《香港政府和大韩民国政府关于相互促进和保护投资协定》
TBZ-1 7+ agreement for a settlement 授产协议
3(!/["@7 agreement for assignment 转让协议
IXZ(]&we agreement for sale 售卖协议；买卖协议
Vk-W8 [W 7 agreement for sale and purchase 买卖协议
~reQV6oQua agreement for the payment of interest 支付利息协议
-F "d0a, agreement for the repayment of money 还款协议
/ R_ u\?k( agreement of reinsurance 再保险协议
^:4L6 Agricultural Bank of China 中国农业银行
(Sth:{ ; air passenger departure tax 飞机乘客离境税
uxa=KM1H Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J>=1dCK airport tax 机场税
k42b:W5% alcohol duty 酒精税
Es'- wr\Hm alienation 让与；让渡；转让
e'1 ^+*bU alimony 生活费；赡养费
Y*@|My`
All Ordinaries Index [AOI] 所有普通股指数
!8xKf*y all risks 全险；综合险
})20Zld}a All Sales Record for Stock Market 《股票市场成交报告》
3L%W VCB Allied Capital Resources Limited 新联财务有限公司
iV?` i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J` w]}GlH allocation letter 拨款信件
!2} rt DE allocation of fund 分配款项；预留款项
#) GW}U]X allocation of profit 利润分配；溢利分配
WP0 #i~3* allocation warrant 拨款令
/M3 y)K`^ allotment 分配；配股
ku{XW8 allotment notice 股份配售通知；配股通知
NW{y% Z allotment of shares 股份分配
6Z~Ya\~.g. allowable 可获宽免；免税的
.zvlRt.zl allowable business loss 可扣除的营业亏损
f.| |PH allowable expenses 可扣税的支出
LthGZ|> allowance 免税额；津贴；备抵；准备金
hPa n allowance for debts 债项的免税额
0V zXDb>` allowance for depreciation by wear and tear 耗损折旧免税额
nQ5N=l allowance for funeral expenses 殡殓费的免税额
nVxq7 2o@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Rl_.;?v"! allowance for repairs and outgoings 修葺及支出方面的免税额
m!<X8d[bD allowance to debtor 给债务人的津贴
3az$:[Und} alteration of capital 资本更改
4|nQ=bIau alternate trustee 候补受托人
K b-W
tFx amalgamation 合并
r4E `'o[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^vpIZjN ambit of charges 征税范围；收费范围
n`% 2Mj c amended valuation 经修订的估值
jCzGus!rM American Commodities Exchange 美国商品交易所
ZA0i)(j*Mn American Express Bank Limited 美国运通银行
aH%ZetLNJ American Stock Exchange 美国证券交易所
E;6~R M: amortization 摊销
uie~' K\y amount due from banks 存放银行同业的款项
[UM Lx amount due from banks abroad 存放海外银行同业的款项
d CE\^q[{ amount due from holding companies 控股公司欠款
bA}Z0 a amount due from local banks 存放本港银行同业的款项
dM Y
0 K amount due to banks 银行同业的存款
%c] nWR+/ amount due to banks abroad 海外银行同业的存款
;a |`s amount due to holding companies 控股公司存款
t) 9]<pN% amount due to local banks 本港银行同业的存款
[s~JceUyX amount due to outport banks 外埠银行同业的存款
)ZGYh E amount for note issue 发行纸币的款额
wW-A b amount of bond 担保契据的款额
*=Doe2(!C amount of consideration 代价款额
"Y7+{ amount of contribution 供款数额
- % |P amount of indebtedness 负债款额
*z q .C amount of principal of the loan 贷款本金额
h40'@u^W amount of rates chargeable 应征差饷数额
a mqOxb amount of share capital 股本额
CWs: l3_yn amount of sums assured 承保款额
|| [89G amount of variation 变动幅度
MY!q% amount of vote 拨款数额
SSE3tcRRl amount payable 应付款额
pprejUR amount receivable 应收款额
EY kj@
., Amsterdam Stock Exchange 阿姆斯特丹证券交易所
wf?u (3/% analysis 分析
.(|+oHg< ancillary risk 附属风险
BDy5J2<<7l annual account 周年帐目；周年帐目报表；年度决算；年结
tQrS3Hz'nA annual accounting date 年结日期
.`, F annual allowance 每年免税额；年积金；年度津贴；年津
/ |GT\X4o annual balance 年度余额
KbAR_T1n annual disposable income 每年可动用收入
&y7 0 annual estimates 周年预算
8h|M!/&2 annual fee 年费
`mzb(b E annual general meeting 周年大会
5SUN. %y annual growth rate 年增率；每年增长率
4U?<vby annual long-term supplement 长期个案每年补助金
7R,qDp S annual pensionable emolument 可供计算退休金的年薪
OUzR@$ annual report 年报
?q _^Rj$ Annual Report on the Consumer Price Index 《消费物价指数年报》
zG#wu annual return 周年报表；周年申报表；每年报税表格
Q&xjF@I Annual Return Rules 《周年报表规则》
zsDocR annual review of consumer prices 每年消费物价回顾
%zzYleJ!] annual roll-forward basis 逐年延展方式
;WD,x:>blO annual salary 年薪
f^p^Y
F+ annual statement 年度报表；年度决算表
GW3>&j_!d 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
xYI; V7 annuitant 年金受益人
.n`( X#,*l annuity 年金
6\4Z\82 annuity contract 年金合约
l& L,7BX annuity on human life 人寿年金
@RG DhwS47 antecedent debt 先前的债项
CbOCk:,g5 ante-dated cheque 倒填日期支票
Stxp3\j En anticipated expenditure 预期开支
3pSj kS|?> anticipated net profit 预期纯利
*/w7?QOv anticipated revenue 预期收入
jH>8bXQqZ anti-inflation measure 反通货膨胀措施
;3;2h+U* anti-inflationary stance 反通货膨胀立场
;L~p|sF apparent deficit 表面赤字
}3Y
<$YL"R apparent financial solvency 表面偿债能力
_A{+H^, apparent partner 表面合伙人
r<c #nD~K application for personal assessment 个人入息课税申请书
: "<e0wDu[ application of fund 资金应用
@'i+ff\ application to release as liquidator and to destruct the books of accounts and documents
; F5"}x 申请免除清盘人职务及毁灭帐簿与文件
<~{du ?4n appointed actuary 委任精算师
*%\mZ,s" appointed auditor 委任核数师；委任审计师
S/4r\6 appointed trustee 委任的受托人
jvHFFSK appointer 委任人
uvnI>gv apportioned pro rata 按比例分摊
o0ZBi|U\4 apportionment 分配；分摊
S8" f]5s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i%;"[M apportionment formula 分摊方程式
Z/<#n\>t0> apportionment of estate duty 遗产税的分摊
#f{lC0~vA appraisal 估价；评估
0C$8g
Y* appreciable growth 可观增长
0(y:$ appreciable impact 显着影响
{\G `]r-cM appreciable increase 可观增长
#y 1Bx, appreciation 增值；升值
#DFp[\)1 appreciation against other currencies 相对其他货币升值
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g~= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
53Y xz3v appreciation tax 增值税
I [0!S IqY appropriation 拨款；拨用；拨付
[A5W+pDm appropriation account 拨款帐目
_?`&JF ?* Appropriation Bill 拨款法案
gKo%(6{n~ appropriation-in-aid system 补助拨款办法
p u9^e4B9 approved assets 核准资产
7Xg?U'X approved basket stock 认可一篮子证券
?Go!j?#a approved budget 核准预算
aD9q^EoEs approved charitable donation 认可慈善捐款
3[d>&xk@$ approved charitable institution 认可慈善机构
@;iXp>&& approved currency 核准货币；认可货币
6L9, 'Bg approved estimates 核准预算
WO X}Sw" approved estimates of expenditure 核准开支预算
yZCX S approved overseas insurer 核准海外保险人
.[:VSM7 T approved overseas trust company 核准海外信托公司
8{0k0 &x approved pooled investment fund 核准汇集投资基金
W:`#% :C approved provident fund scheme 认可公积金计划
@gY\;[#. approved provision 核准拨款
tY+$$GSQj approved redeemable share 核准可赎回股份
vXv;1T approved regional stock 认可地区性证券
[A S}RV approved retirement scheme 认可退休金计划
]$A(9Pn" approved subordinated loan 核准附属贷款
~ #PLAP3- arbitrage 套戥；套汇；套利
kn"q:aD arbitrageur 套戥者；套汇者
XNehPZYS arbitrary amount 临时款项
C <B<o[:H arrangement 措施；安排；协定
$,fy$
Qk,S arrears 欠款
,LhCFw{8?~ arrears of pay 欠付薪酬
$t }<85YCQ arrears of revenue 逾期未收税款；逾期未收的帐项
Sk}{E@ articles of association 组织章程；组织细则；组织章程细则
MS3=~*+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"OmD@
EMT ascertainment of profit 确定利润
9U f j "Asia Clear" “亚洲结算系统”
+f|B iW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
a.2L*>p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;H'gT+t<c Asian Development Fund [ADF] 亚洲发展基金
;_O)p,p Asian dollar bond 亚洲美元债券
(JUZC P/ \ Asian dollar market 亚洲美元市场
{X ~ gwoz Asian dollar rate 亚洲美元利率
}V]R+%:w@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b2C`g]ibQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M.q =p[ asked price 沽盘；喊价；索价；卖方报价
a5jL7a?6] assessable income 应评税入息
J00VTb` assessable loss 应评税亏损
o!c]
( assessable profit 应评税利润
?K_
'@ assessable value 应评税值
S( ^.?z assessed profit 估定利润
-0C@hM,wm assessed value 经评估价值
I u[|<Cx assessment 评税；评定；估价；评税单
=(HeF.! assessment number 评税编号；估价编号
c>:R3^\lwx assessment of additional tax 补加税评税
bB c[bc>R assessment of performance 业绩评估；实绩评价
E"~2./+rd Assessor 评税主任
/Ncm^b4 asset price bubbles 资产价格泡沫
9X$ma/P[ asset-backed securities 具资产保证的证券
a<~77~"4wn assets accretion 资产增值
O%8 EZyu assets and liabilities 资产与负债
9(4& KZpK assets betterment statement 资产递增表；资产改进表
R?o$Y6}5 assets lending 实物放款；有抵押贷款
c!K]J assets of the company passing on the death 死者去世时转移的公司资产
*Hz^K0:8( assets pledged as security for liabilities 用作负债抵押的资产
V)(R]BK{ assets portfolio 资产投资组合
AlXNg!j;5K assets price 资产价格
J aTp} # assets quality 资产质素
457\& assets realization 资产变现
` Ag{) assets refinancing arrangement 资产再集资安排
n+;6=1d7ZW assets securitization 资产证券化
'Ft0Ry<OL assets situated outside Hong Kong 在香港以外地方的资产
vw,rF`L jZ assets stripping 削减资产；拆卖资产
p Z: F:
assets value 资产值
TS 2ZF {m assignee 承让人
Uu 8 ,@W+ assignment 转让；转让书；转让契
EJ@p-} I! assignment of interest 权益转让
4d b(<h assignment of letters patent and trade mark 专利证书及商标转让
*z*uEcitW assignment of property 物业转让；物业转让书
c2t=_aAIPQ assignment right 转让权
j>-gO,v, y assignor 转让人
4%nE*H% associate 有联系的人；有关连人士；相联者；合伙人；联系人
q@t0NvNSu Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)G^
KDj" associate member 附属会员
="wzq+ U associated body corporate 相联法人团体
*!s; "U associated company 相联公司；联属公司
i.D3'l associated corporation 相联法团
aI^/X {d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}G4 z tiuG 公认会计师公会〔英国〕
*t[. =_v Association of Futures Exchange Brokers 香港期货经纪协会
E :9"cxx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
InXn%9]p] association of underwriters 承保人组织
N , 8/Y assumption of control 接管
=U%Rvm assurance 担保；保险；转易；转易书
- K9c@ ? assurance of interest 权益的转易
p$ Ox'A4 at 19XX price 按一九ＸＸ年价格计算
aT>'.*\ ] at a discount 按赔价计算；按贴水价格计算；打折扣
mGp.3 {j at a premium 按溢价计算；按升水价格计算
if |+EN % at call 通知付款；按通知
OxI/%yv-c at constant market price 按固定市价计算
QnZcBXI8 at constant price 按固定价格计算
= C4 at cost 按成本计算
![]`` g2 at current market price 按当时市价计算；按现时市价计算
i;LXu%3\ at current price 按当时价格计算；按现时价格计算
z 9F fU at factor cost 按要素成本计算；按生产要素成本计算
1%4sHSN at money-of-the-day price 按付款当日价格计算
1$M@]7e+!+ at or better 按指定或较佳价位〔买卖指令〕
wr[, at par 按面值计算；平价
At7>V-f} at sight 见票即付
& l3iV88 at the close 按收市盘
Oo"^%F~% at the opening 按开市盘
Ag{i q (X attestation 见证；见证条款
d&ex5CU5 at-the-money option 平价期权
^*P%=>zO attorney 受权人；受托代表人
& |f@$ff attornment 新拥有人承认书
8GvJ0Jq}U attributable profit 可归属利润
rM'=_nmi attributable share value 可归属股份价值
xx[9~z=d Auckland Stock Exchange 奥克兰证券交易所
ZI= %JU( auction 拍卖
sZx/Ee auctioneer 拍卖商
At-U2a#J{ audit 审计；核数
$ s9Vrw0Z Audit Commission 审计署
{r@Ty*W}
L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
C(00<~JC 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〕
S30?VG9U0f audit review 帐目审查
kS bu]AB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
emCM\|NQg& audited account 审计帐目；经审计的帐目
ek#O3O z audited annual account 经审计的周年帐目
S H! audited balance sheet 经审计的资产负债表
6Yx4lW BR? auditor 核数师；核数主任；审计师
.Fdgb4>BXX auditor's certificate 核数师证明书；审计师证明书
:2
*g~6 auditor's report 核数师报告；审计师报告
l
c+g &f Aussie bond 澳元债券
9 FB19 austerity budget 紧缩预算
"?V0$-DR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|&RU/ a Australia All Ordinaries Index 澳洲所有普通股票指数
Ney/[3 A Australian Dollar [AUD] 澳元
8C*c{(4 Australian Options Market 澳大利亚期权市场
SHe49!RA'{ Australian Securities Commission 澳洲证券事务监察委员会
^s|6vd;PD= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Pi]19boM. Australian Stock Exchange 澳大利亚证券交易所
xai*CY@cQ Austrian Schilling [ATS] 奥地利先令
_f$^%?^ authentication 认证；鉴证
a!=D [Gz*5 authority to purchase 委托购买证；委购书
BO ;6
u^[ authorization 认可；核准；授权；授权书
\ExMk<y_& authorization by direction 指示授权
Zl^\Q=*s authorization by instruction 指令授权
etTn_v authorization by warrant 令状授权
r>o63Q: authorization of unit trust 单位信托的认可
D)L+7N0D~ authorized agent 指定代理人
DGS $Ukz&T authorized capital 法定资本
\Wxuk YH authorized clerk 出市员
vEJWFoeEFm authorized dealer 认可交易商
vX/T3WV
authorized financial institution 认可财务机构
C
uB`CI authorized fund 认可基金
#ZB~ x6i6 authorized fund house 获授权的基金公司；认可基金公司
I}1NB3>^ authorized institution 认可机构
wOU_*uY@6' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ML|FQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
02 c ':a=7 authorized insurer 获授权保险人；获认可承保人
}H ^+A77v authorized investment 特准投资项目
\G* 0"%!U authorized person 获授权人
=A LTUV3/q authorized representative 获授权代表
bbE!qk;hEP authorized share capital 法定股本
?l9XAW t\ automated quotation system 自动报价系统
D]zwl@sRX: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8X[:j&@ 自动交易系统〔香港期货交易所有限公司〕
U/!T Kic+ automatic adjustment mechanism 自动调整机制
37s0e;aF automatic adjustment system 自动调整系统
,J+}rPe"sf Automatic Clearing House 自动票据交换所
'uBu6G automatic exchange rates accumulation system 自动化汇率累集系统
N sXHO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8WXQ Oo8 automatic teller machine [ATM] 自动柜员机
aAD^^l# autopay 自动转帐
,Q available assets 可用资产
jIJ~ QpNE available fiscal reserve 现存财政储备
t'n pG}`tE available profit 可用利润
2LF/H$] o5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\NPmym_ 6J average 平均；平均数；海损
JMC. w! average basic salary 平均基本薪金
fp`;U_-&0 average consumer expenditure 平均消费开支；一般消费开支
;ub;l h 3 average cost 平均成本
+S o4r A*9 average cost of land production 增辟土地平均成本
Ayxkv)%:@) average daily turnover 平均每日成交额
uXn1
'K<'2 average daily wage rate 平均每日工资率
uvkz'R= average expenditure pattern 平均开支模式
c2l@6<Ww average growth rate 平均增长率
0XE4<U average net fixed assets 固定资产平均净值
eA2@Nkw~) average of relatives 相对价格平均数
%)1y AdG
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CsGx@\jN average propensity to consume 平均消费倾向；一般消费倾向
>;e~ WF>+K average propensity to save 平均储蓄倾向；一般储蓄倾向
Kp%2 k^U average rate 平均率
G<65H+)M\ average revenue 平均收入；平均收益
> qnko9 V average stock 平均库存；平均存货
wW>A_{Y average yearly rent 平均年租
d; boIP`M; avoidance of double taxation 避免双重课税
xF!,IKlBBp avoidance of tax 避税
