A:
BqEI(c 6 A share Ａ股；甲类股份
O/^ %2mG abatement of tax 减税；减扣免税额
//B&k`u ABN AMRO Bank N.V. 荷兰银行
oE6t auQn above-the-line expenditure 线上项目支出；经常预算支出
Q(G#W+r above-the-line receipt 线上项目收入；经常预算收入
3s*mbk[J ABSA Asia Limited 南非联合亚洲有限公司
UB@Rs|) absolute change 绝对数值变更
YH$-g absolute expenditure 实际开支
]IaMp788 absolute guideline figure 绝对准则数字
vo?9(+:|e absolute interest 绝对权益
cUk7i`M;6 absolute order of discharge 绝对破产解除令
WpDSg*fk=Y absolute profit margin 绝对利润幅度
1> ?M>vK absolute value 实值；绝对值
DmK57V4L^ absolutely vested interest 绝对既得权益
eNh39er absorbed cost 已吸收成本；已分摊成本
bt SRtf absorption 吸收；分摊；合并
'I|v[G$l absorption rate 吸收率；摊配率；分摊率
<(#(hDwy ACB Finance Limited 亚洲商业财务有限公司
qyb?49I acceptable form of reciprocity 合理的互惠条件
'JtBZFq acceptable rate 适当利率；适当汇率
. P viA acceptance agreement 承兑协议
v4<nI;Ux acceptance for honour 参加承兑
v@sIHb acceptor 承兑人；接受人；受票人
+ S zU acceptor for honour 参加承兑人
AhN 4mc@ accident insurance 意外保险
ME$[=?7XX Accident Insurance Association of Hong Kong 香港意外保险公会
a"1t-x accident insurance scheme 意外保险计划
2 B1q*`6R accident year basis 意外年度基准
y<UK:^t31V accommodation 通融；贷款
S
E<FL/x1# accommodation bill 通融票据；空头票据
!"AvY y9 accommodation party 汇票代发人
h#I>M`| account balance 帐户余额；帐户结余
s3N'02G account book 帐簿
8qoMo7-f account collected in advance 预收款项
Mc
lkEfn account current book 往来帐簿
(le9q5Qr. account of after-acquired property 事后取得的财产报告
B^=-Z8 account of defaulter 拖欠帐目
-12UN(&&Z account payable 应付帐款
2YL? ,uLS account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z9E\,Ly account receivable 应收帐款
E, Z$pKL? account receivable report 应收帐款报表
@3i\%R)n; account statement 结单；帐单；会计财务报表
j8i[ONq^ account title 帐户名称；会计科目
ux-/>enc accountant's report 会计师报告
=HK!(C Accountant's Report Rules 会计师报告规则
yZ7&b&2nLn accounting and auditing procedure 会计与审计程序；会计与核数程序
AOZP*\k Accounting Arrangements 《会计安排》
PN%zIkbo accounting basis 会计基础
MR7}s4o accounting by Official Receiver 破产管理署署长呈交的帐目
n)/z0n!\ Accounting Circular 《会计通告》
Oamg]ST accounting class 会计类别
D>r&}6< accounting date 记帐日期；会计结算日期
7O2/z:$f accounting for money 款项核算
uh_RGM& Accounting Officer 会计主任
Oxnp0 s accounting period 会计报告期；会计期
G&SB- accounting policy 会计政策；会计方针
.8g)av+ accounting practice 会计惯例
Eh`7X=Z 7E accounting principle 会计准则
2>9C-VL2 accounting record 会计记录
~hH REI& accounting report 会计报告
KM0ru Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;LfXi 8) Accounting Society of China 中国会计学会
lgAoJ[ accounting statement 会计报表
%QH$ipM accounting system 会计制度；会计系统
.<?GS{6
N accounting transaction 会计事项；帐务交易
? V1*cVD6i accounting treatment 会计处理
T~?Ff|qFC accounting year 会计年度
P{`C^W$J^ accretion 增值；添加
OKZV{Gja accrual 应计项目；应累算数目
umfD>" ^I accrual basis 应计制；权责发生制
tIi &;tw] accrual basis accounting 应计制会计；权责发生制会计
eeg)N1\ accrue 应累算；应计
R- wp9 ^ accrued benefit 应累算利益
S\EyCi+ accrued charges 应计费用
GAzU ?a{S accrued cumulative preference share dividend 应累算的累积优先股股息
K g*Q accrued expenses 应累算费用
L+F@:H6/0 accrued interest payable 应付利息；应计未付利息
o|^3J{3G accrued interest receivable 应收利息；应计未收利息
B Z#(
accrued right 累算权益
n8 0?N}
accruing profit 应累算的利润
m@j?za 9s accumulated fiscal reserve 累积财政储备
" ^[ 'y7i accumulated profit 累积利润；滚存溢利
2DrM3ZU8 accumulated reserve 累积储备
uc{ Ihw accumulation of surplus income 累积收益盈余
ZoqZap6e acquired assets 既得资产
2|y"!JqE1 acquisition 收购；购置；取得
m 0C @G5 acquisition cost 购置成本
hag$GX'2k acquisition expenses 购置费用
q$UJ$ 7=f8 acquisition of 100% interest 收购全部股权
TqQB@-! acquisition of control 取得控制权
K3&qq[8.e acquisition of fixed assets 购置固定资产
c]<5zyl"j1 acquisition of shell “买壳”
=J==i? acquisition price 收购价
Paq 4 act of God 天灾
M?49TOQA acting partner 执事合伙人
*R,5h2; active market 买卖活跃的市场；交投畅旺的市场；旺市
+E+p"7 active partner 积极参与的合伙人
rKc9b< Ir active trading 交投活跃
}K>d+6qk5 actual circulation 实际流通
X`/k)N>l actual cost 实际成本
0auYG>< = actual expenditure 实际开支；实际支出
l'1pw actual income 实际入息；实际收入；实际收益
zk+9'r`-D actual market 现货市场
(m}'4et~L actual price 现货价；实际价格
Q*cf( actual profit 实际利润
t+
TdLDJR actual quotation 实盘；实际价位；实际报价
I,DS@SK actual year basis 按实际年度计算
klYX7? actuals 实货
2' Uu :Y^ actuarial investigation 精算调查
A@('pA85 actuarial principle 精算原则
xH,a=8&9 actuarial report 精算师报告
E=Bf1/c\ Actuarial Society of Hong Kong 香港精算学会
*a^(vo actuarial valuation 精算师估值
#z%fx
actuary 精算师
=I5>$}q_&, ad referendum agreement 暂定协议；有待覆核的协定
~=LE0. 3[ ad valorem duty 从价税；按值征税
3M`M ad valorem duty system 从价税制
Lb-OsKU ad valorem fee 从价费
Oo~;
L, ad valorem tariff 从价关税
UDFDJ m$ additional allowance 额外免税额
3 \,4 ]l|
additional amount for unexpired risk 未过期风险的额外款额
E&w7GZNt additional assessable profit 补加应评税利润
`(;m?<% additional assessment 补加评税
gVuFHHeUz additional commitment 额外承担
MjRHA^b additional commitment vote 额外承担拨款
/maJtX' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K5 z<3+ additional dependent parent allowance 供养父母额外免税额
?j.,Nw4FC additional provision 额外拨款
-i|}m++ additional stamp duty 附加印花税
d-ko
^Y0 additional tax 补加税罚款；补加税款
@
q3k%$4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>R_&Ouh: adjudged bankrupt 被裁定破产
U/M >?G~ adjudicated bankrupt 裁定破产人
r;2^#6/Z adjudication fee 裁定费；评定印花税额手续费；评估契据费
XT*s GM adjudication of bankruptcy 裁定破产；宣告破产
Tidn-2L73O adjudication of insolvency 裁定无力偿还债务
(9 d & adjusted actual 经调整的实数；调整后的实数
6@!`]tSCK adjusted current assets 经调整的流动资产；调整后的流动资产
29b9`NXt adjusted figure 经调整的数字；调整后的数额
f~[7t:WD* adjusted liabilities 经调整的负债；调整后的负债
2,F .$X adjusted loss 经调整的亏损；调整后的亏损
F(n$ 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
,`Z1m
o>n adjusted profit 经调整的利润；调整后的利润
.P]+? %& adjusted surplus 经调整的盈余额；调整后的盈余额
C )
s5 D adjusted value 经调整的价值；调整后的价值
} O R+Io adjustment 调整；修订；理算〔保险〕
T-L||yE,h adjustment centre 调剂中心
.<FH>NW) adjustment lag 调整过程的时间差距；调整时差
Q&;9 x? e adjustment mechanism 调整机制
:cECRm * adjustment of loss 亏损调整
$%Kf q[Q adjustment process 调整过程；调整程序
xo&_bMO adjustment range 调整幅度
e *C(q~PQ administered exchange rate 受管制汇率
_VN?#J)o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
TdM ruSY administration expenses 行政费用
` h\j99 administration fee 手续费；行政费
c?-H>u administration in bankruptcy 破产管理
I236 RIq administration order 遗产管理令
Y .UFbrv administrator 管理人；遗产管理人
zw[m9N5\h administrator of the estate 遗产管理人
!pW0qX\1n admission of debt 债项承认书
reWot &;
admission of proof 接纳债权证明
X_h}J=33Q advance 放贷款项；垫付款项；预支款项；预付款项
cI*;k.K U advance account 暂支帐目；预付款帐户
7}> E J advance compensation 预付补偿金
% $L{R advance from shareholder 股东垫款
~
7s!VR advance pending reimbursement 预支以待日后付还
SnfYT)Ph advanced economy 先进经济体系
4VSU8tK|N] advancement 预付；预付财产
\b x$i* advances warrant 垫款令
2ilQXy advancing 贷出
t WRC$ adverse balance 逆差
x;d6vBTUb adverse exchange 逆汇
F41=b4/ advertisement addressed to shareholders 在报章刊登的致股东通告
+\9NDfYIA advice for collection 托收通知书
`^&OF u ee advice of drawing 提款通知书；汇票通知书
}Y\%RA advice of payment 付款通知
4[e X e$ Advisory Committee [Securities and Futures Commission]
3pKQ$\u 谘询委员会〔证券及期货事务监察委员会〕
%u'u kcL7 Advisory Committee on Diversification 经济多元化谘询委员会
,O(hMI85] affidavit 誓章；遗产申报誓章
/4Gt{yg Sr affidavit of no receipt 述明无收款的誓章
fZF @k5* \ affiliate 联号；联营公司；附属公司
&QgR*,5eo affiliated company 附属公司；联号；联营公司
4B.*g-L affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&8lZNv8;(p affordability 负担能力
l_p2Riv African Development Bank [AfDB] 非洲开发银行
a~w$#fo"`f after-acquired property 事后取得的财产
y N-9[P8C after-hours dealing 市后交易
MTn{ d after-tax profit 税后盈利；税后利润；税后溢利
7. oM J agency agreement 代理协议
K"MX! agency expenses 代理机构的开支
mzgfFNm^G) agency fee 代理费
4pvMd Agency Law 《代理法》
%ET+iIhK agent 代理人；承销人
>[#f\bG> agent of company 公司代理人
fJg+ Ryo agent's fee 代理人费；经纪费
k_#)Tw* aggregate 总计；总数；总体数字
})%{AfDRF aggregate amount 总款额；总额
`c$V$/IT aggregate assets and liabilities 总体资产与负债
2^7`mES aggregate at constant price 按固定价格计算的总体数字
HR A|q aggregate demand 总需求
F^:3?JA _ aggregate gross position 总持仓量
? J0y| aggregate limit 总限额
Bzf^ivT3L aggregate of salaries tax 合计薪俸税
[/r(__. aggregate performance 总体表现；总体业绩
ob]w;" aggregate supply 总体供应
R|(a@sL aggregate surplus 总盈余
tw@X>
G1z aggregate total 整体总额
FS O).=# aggregate value 总值；合计价值
SXh-A1t aggregated basis 合计基准
=3P )q" aggregated net chargeable income 合计应课税入息实额
TWTb?HP aggregation 合并计算；合计；总和
[a(#1 aggregation of incomes of husband and wife 夫妇入息合并计算
~}
~4 aggregation of property 财产的总和
* ;FdD{+ agio 差价；贴水
$`8wJf9@w Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
8oGRLYU N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
307I$*%W 《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》
; _=&-mz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
HzsdHH(J 《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》
[-w%/D%@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.}+}8[p4l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%BODkc Zh agreement for a settlement 授产协议
DlJo^|5 agreement for assignment 转让协议
:`sUt1Fw. agreement for sale 售卖协议；买卖协议
-{vD: Il=6 agreement for sale and purchase 买卖协议
E U#^7 agreement for the payment of interest 支付利息协议
-Y8B~@]P? agreement for the repayment of money 还款协议
]:n,RO6 agreement of reinsurance 再保险协议
7yQ 4*UB Agricultural Bank of China 中国农业银行
4,ag (^}= air passenger departure tax 飞机乘客离境税
='jT~ \ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7_t'( /yu airport tax 机场税
E qiY\/S alcohol duty 酒精税
8P`"M#fI alienation 让与；让渡；转让
*
y,v }- alimony 生活费；赡养费
!,PWb3 S All Ordinaries Index [AOI] 所有普通股指数
XWw804ir all risks 全险；综合险
{;oP L r+Z All Sales Record for Stock Market 《股票市场成交报告》
W,u:gzmhw Allied Capital Resources Limited 新联财务有限公司
wd 6owr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<UCl@5g& allocation letter 拨款信件
dh\P4 allocation of fund 分配款项；预留款项
,zc(t<|-y allocation of profit 利润分配；溢利分配
|W^IlqTH allocation warrant 拨款令
l,).p allotment 分配；配股
An@t?#4gxi allotment notice 股份配售通知；配股通知
Q2> gU# allotment of shares 股份分配
Wp,R ^d allowable 可获宽免；免税的
6LhTBV allowable business loss 可扣除的营业亏损
7:@'B| allowable expenses 可扣税的支出
lhJ'bYI allowance 免税额；津贴；备抵；准备金
CC`J Z.SO allowance for debts 债项的免税额
FI.\%x allowance for depreciation by wear and tear 耗损折旧免税额
AZ<= o allowance for funeral expenses 殡殓费的免税额
=~ gvZV-< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6\t@)=C,Q allowance for repairs and outgoings 修葺及支出方面的免税额
Y:`&=wjP~ allowance to debtor 给债务人的津贴
i#O SC5ZI alteration of capital 资本更改
XPPdwTO r alternate trustee 候补受托人
~ri5zb20 amalgamation 合并
9BB=YnKE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pfPz8L.7 ambit of charges 征税范围；收费范围
@)}L~lb[) amended valuation 经修订的估值
1;iUWU1@ American Commodities Exchange 美国商品交易所
$~kA
B8z American Express Bank Limited 美国运通银行
TqQ[_RKg2 American Stock Exchange 美国证券交易所
+`15le`R amortization 摊销
O rW amount due from banks 存放银行同业的款项
$;PMkUE amount due from banks abroad 存放海外银行同业的款项
@VI@fN amount due from holding companies 控股公司欠款
8EYkQ amount due from local banks 存放本港银行同业的款项
^rz_f{c]- amount due to banks 银行同业的存款
N>E_%]C h amount due to banks abroad 海外银行同业的存款
CN ?gq^ amount due to holding companies 控股公司存款
,: ^u- b| amount due to local banks 本港银行同业的存款
~M$Wd2Th amount due to outport banks 外埠银行同业的存款
YYS0` amount for note issue 发行纸币的款额
x ~sBzTa amount of bond 担保契据的款额
u@444Vzg amount of consideration 代价款额
$Kd>:f=A amount of contribution 供款数额
)B*t
:tN amount of indebtedness 负债款额
4e amount of principal of the loan 贷款本金额
(At$3b6 amount of rates chargeable 应征差饷数额
8,|k ao: amount of share capital 股本额
l"]V6!-U amount of sums assured 承保款额
F[MFx^sT{ amount of variation 变动幅度
eH,or ,r amount of vote 拨款数额
z!\*Y
=e amount payable 应付款额
v^P O|Z amount receivable 应收款额
#z42C?V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"jCu6Rj d analysis 分析
< Z$J<]I ancillary risk 附属风险
m+ 9#5a- annual account 周年帐目；周年帐目报表；年度决算；年结
qSQ~D(tO annual accounting date 年结日期
13f)&#, F annual allowance 每年免税额；年积金；年度津贴；年津
0\$2X- c annual balance 年度余额
[Qr"cR^ annual disposable income 每年可动用收入
[ hs ds \ annual estimates 周年预算
@|!z 9Y* annual fee 年费
4K74= r),i annual general meeting 周年大会
!9x} annual growth rate 年增率；每年增长率
? ubro 0F: annual long-term supplement 长期个案每年补助金
cC X*D_kCB annual pensionable emolument 可供计算退休金的年薪
=c7;r]Ol annual report 年报
'q.! |G2U Annual Report on the Consumer Price Index 《消费物价指数年报》
t<qiGDJ<d annual return 周年报表；周年申报表；每年报税表格
7z-[f'EIUI Annual Return Rules 《周年报表规则》
N21smC} annual review of consumer prices 每年消费物价回顾
E"0>yl) annual roll-forward basis 逐年延展方式
$xQL]FmS annual salary 年薪
Pz^544\~ou annual statement 年度报表；年度决算表
I:.s_8mH} Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
M3AXe]<eC1 annuitant 年金受益人
Ss`LLq0LO annuity 年金
<Gsu Z annuity contract 年金合约
PW4q~rc=: annuity on human life 人寿年金
28nFRr antecedent debt 先前的债项
_4f;<FL ante-dated cheque 倒填日期支票
F}zDfY\- anticipated expenditure 预期开支
pJ {Y
lS{ anticipated net profit 预期纯利
i9$ Av anticipated revenue 预期收入
r
:dT z anti-inflation measure 反通货膨胀措施
bZ6+,J anti-inflationary stance 反通货膨胀立场
+h$
9\ apparent deficit 表面赤字
m kexc~l apparent financial solvency 表面偿债能力
Wjc'*QCP l apparent partner 表面合伙人
%$mA03[MQ application for personal assessment 个人入息课税申请书
d'2A,B~_* application of fund 资金应用
(w{j6).3Dj application to release as liquidator and to destruct the books of accounts and documents
H>C=zo,oiC 申请免除清盘人职务及毁灭帐簿与文件
|g~ZfnP_% appointed actuary 委任精算师
8_F1AU? u appointed auditor 委任核数师；委任审计师
Y ay?=Y{ appointed trustee 委任的受托人
O@P"MXEG appointer 委任人
NO3/rJ6- apportioned pro rata 按比例分摊
0`hdMLONR apportionment 分配；分摊
0aAoV0fMDz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=T_g}pu apportionment formula 分摊方程式
ME dWLFf apportionment of estate duty 遗产税的分摊
S[N5 ikg appraisal 估价；评估
`2snz1>!j appreciable growth 可观增长
+q oRP 2 appreciable impact 显着影响
}M+7 T\ J! appreciable increase 可观增长
_j3f Ar(V appreciation 增值；升值
Bz zTGWq\ appreciation against other currencies 相对其他货币升值
% `3 jL7| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"]dI1 g_ appreciation tax 增值税
]{iQ21`a- appropriation 拨款；拨用；拨付
f<H2-(m appropriation account 拨款帐目
ZW}_DT0 Appropriation Bill 拨款法案
} '.m*#Y appropriation-in-aid system 补助拨款办法
Vc2`b3"Br approved assets 核准资产
A's{ j7 approved basket stock 认可一篮子证券
PM+[, H approved budget 核准预算
&o*A { approved charitable donation 认可慈善捐款
Uv.)?YeGh approved charitable institution 认可慈善机构
pUTr!fR approved currency 核准货币；认可货币
" fI6Cpc approved estimates 核准预算
vbNBLCwug approved estimates of expenditure 核准开支预算
G?ZXWu. approved overseas insurer 核准海外保险人
J *yg& approved overseas trust company 核准海外信托公司
(?c-iKGc approved pooled investment fund 核准汇集投资基金
] 3gSQ 7 approved provident fund scheme 认可公积金计划
@VBcJ{e, approved provision 核准拨款
:0ep( <|; approved redeemable share 核准可赎回股份
eIlva? approved regional stock 认可地区性证券
;I*o@x_ approved retirement scheme 认可退休金计划
yZRzIb_ approved subordinated loan 核准附属贷款
?0SEMmp` H arbitrage 套戥；套汇；套利
R@0 R`Zs arbitrageur 套戥者；套汇者
25T18&R arbitrary amount 临时款项
Q@niNDaW2 arrangement 措施；安排；协定
+:f"Y0 arrears 欠款
/,dz@ arrears of pay 欠付薪酬
U17d>]ka arrears of revenue 逾期未收税款；逾期未收的帐项
?`#Khff? articles of association 组织章程；组织细则；组织章程细则
<[phnU^
8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@oNXZRg6 ascertainment of profit 确定利润
?(PKeq6 "Asia Clear" “亚洲结算系统”
Nl/dX-I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Z.WW(C. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
d1*<Ll9K Asian Development Fund [ADF] 亚洲发展基金
TV:9bn?r) Asian dollar bond 亚洲美元债券
GeqPRah Asian dollar market 亚洲美元市场
qLCR ] _* Asian dollar rate 亚洲美元利率
m[$_7a5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(mOtU8 e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~dSr5LUD asked price 沽盘；喊价；索价；卖方报价
~@!bsLSMU assessable income 应评税入息
*#2h/ Q. assessable loss 应评税亏损
GVz6-T~\> assessable profit 应评税利润
FlQGg V N assessable value 应评税值
H.;Q+A,8^ assessed profit 估定利润
pw#-_ assessed value 经评估价值
43w }qY1 assessment 评税；评定；估价；评税单
,I9bNO,%JK assessment number 评税编号；估价编号
5tnlrqC assessment of additional tax 补加税评税
fOHxtHM assessment of performance 业绩评估；实绩评价
.d*8C, Assessor 评税主任
\^LFkp asset price bubbles 资产价格泡沫
+_`7G^U?% asset-backed securities 具资产保证的证券
i@q&5;%% assets accretion 资产增值
wq{hF< assets and liabilities 资产与负债
6LZCgdS{ assets betterment statement 资产递增表；资产改进表
.X&9Q9T=# assets lending 实物放款；有抵押贷款
NRuNKl.v assets of the company passing on the death 死者去世时转移的公司资产
8(De^H lO assets pledged as security for liabilities 用作负债抵押的资产
j CY %| assets portfolio 资产投资组合
=AT."$r>
assets price 资产价格
xG 1n GO assets quality 资产质素
DH=hH&[e(d assets realization 资产变现
Zfw,7am/ assets refinancing arrangement 资产再集资安排
6b,V;#Anj assets securitization 资产证券化
7^Uv7< pw assets situated outside Hong Kong 在香港以外地方的资产
3^ClAE"8 assets stripping 削减资产；拆卖资产
l}h!B_P' assets value 资产值
N[hG8f assignee 承让人
q )GdD== assignment 转让；转让书；转让契
^Pf WG* assignment of interest 权益转让
h( 4v8ae assignment of letters patent and trade mark 专利证书及商标转让
GY*p?k<i assignment of property 物业转让；物业转让书
6Zo}(^Ovz assignment right 转让权
_aphkeqd assignor 转让人
\wZe] G%S associate 有联系的人；有关连人士；相联者；合伙人；联系人
+ 3gp%` c4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^q&x7Kv% associate member 附属会员
Y2TtY ; associated body corporate 相联法人团体
mv><HqDL1 associated company 相联公司；联属公司
qK+5 NF| associated corporation 相联法团
mq l
Z?- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R_KH"`q 公认会计师公会〔英国〕
LeQjvW9y Association of Futures Exchange Brokers 香港期货经纪协会
x; S @bY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
U:`Kss` association of underwriters 承保人组织
~u{uZ(~ assumption of control 接管
}bDm@NU assurance 担保；保险；转易；转易书
1 zZlC# V assurance of interest 权益的转易
[0of1eCSl at 19XX price 按一九ＸＸ年价格计算
b>|6t~}M at a discount 按赔价计算；按贴水价格计算；打折扣
X vv6~ at a premium 按溢价计算；按升水价格计算
F
[M,]? at call 通知付款；按通知
|pK !S at constant market price 按固定市价计算
1oS/`) at constant price 按固定价格计算
M:8R -c#![ at cost 按成本计算
! if at current market price 按当时市价计算；按现时市价计算
K'bP@y _cq at current price 按当时价格计算；按现时价格计算
>z03{=sAN at factor cost 按要素成本计算；按生产要素成本计算
\bF{-" 7. at money-of-the-day price 按付款当日价格计算
O^.#d at or better 按指定或较佳价位〔买卖指令〕
'F<TSy|4kI at par 按面值计算；平价
e(sk[guvX at sight 见票即付
ig!+2g at the close 按收市盘
g-A-kqo9 at the opening 按开市盘
0f/<7R attestation 见证；见证条款
KXy6 Eno at-the-money option 平价期权
_-D{-Bu# attorney 受权人；受托代表人
yfSmDPh attornment 新拥有人承认书
m*pJ BZxd attributable profit 可归属利润
#R"*c
hLV attributable share value 可归属股份价值
eavV?\uV% Auckland Stock Exchange 奥克兰证券交易所
zda 3
,U2o auction 拍卖
\G[ $:nS auctioneer 拍卖商
= &]L00u. audit 审计；核数
^#$n~]s Audit Commission 审计署
]'}L 1r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'V {W-W< 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〕
A<{{iBEI` audit review 帐目审查
ZH8,K Y" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&HW9Jn audited account 审计帐目；经审计的帐目
Ie_wHcM< audited annual account 经审计的周年帐目
\Z/@C lCm audited balance sheet 经审计的资产负债表
KHme&yMq auditor 核数师；核数主任；审计师
*VcJ= b
2Y auditor's certificate 核数师证明书；审计师证明书
X,
n: ,' auditor's report 核数师报告；审计师报告
6t$8M[0-U Aussie bond 澳元债券
rH-23S austerity budget 紧缩预算
XZ7Lk)IR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=euni}7a Australia All Ordinaries Index 澳洲所有普通股票指数
UfGkTwoo= Australian Dollar [AUD] 澳元
]/Pn
EU[ Australian Options Market 澳大利亚期权市场
;`&kZi60Hz Australian Securities Commission 澳洲证券事务监察委员会
?
k /` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
py4 h(04u Australian Stock Exchange 澳大利亚证券交易所
WcAkCH!L Austrian Schilling [ATS] 奥地利先令
?
t|[? authentication 认证；鉴证
az$FnVNn= authority to purchase 委托购买证；委购书
fVlB=8DNk& authorization 认可；核准；授权；授权书
^sw?gH* authorization by direction 指示授权
$Yq9P0 Ya authorization by instruction 指令授权
ueud Rb authorization by warrant 令状授权
r&CiSMS* authorization of unit trust 单位信托的认可
K-4PI+qQ\ authorized agent 指定代理人
d H! *!r> authorized capital 法定资本
3w=J '(RU authorized clerk 出市员
oU8q o-J1H authorized dealer 认可交易商
I,tud!p` authorized financial institution 认可财务机构
^!d3=}:0 authorized fund 认可基金
iTwm3V
P authorized fund house 获授权的基金公司；认可基金公司
!g[Zfo2r" authorized institution 认可机构
'DR!9De authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LoV<:|GTI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x:Y1P: authorized insurer 获授权保险人；获认可承保人
wMn
i authorized investment 特准投资项目
_f83-':W6 authorized person 获授权人
A^g(k5M* authorized representative 获授权代表
6m93puY`7 authorized share capital 法定股本
&
21%zPm automated quotation system 自动报价系统
L0,'mS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?< +WG/(d 自动交易系统〔香港期货交易所有限公司〕
aN?zmkPpov automatic adjustment mechanism 自动调整机制
'L'R9&o<X automatic adjustment system 自动调整系统
<I? Zk80 Automatic Clearing House 自动票据交换所
IxU/?Z m automatic exchange rates accumulation system 自动化汇率累集系统
)7F/O3Tq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.*oU]N%K= automatic teller machine [ATM] 自动柜员机
]^E?;1$f? autopay 自动转帐
Y<O FsWYY available assets 可用资产
G{}VPcrbC available fiscal reserve 现存财政储备
-n
1 v3 available profit 可用利润
MtdG>TzUn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@"A4$`Xi3 average 平均；平均数；海损
HJ"GnZp< average basic salary 平均基本薪金
<~)P7~$d?p average consumer expenditure 平均消费开支；一般消费开支
o!Zb0/AP) average cost 平均成本
@ Y+oiB~Y average cost of land production 增辟土地平均成本
L!9 2P{ K average daily turnover 平均每日成交额
3og.y+.=U. average daily wage rate 平均每日工资率
[txE .7p average expenditure pattern 平均开支模式
pi(m7Ci" average growth rate 平均增长率
|Cv!, ]9:r average net fixed assets 固定资产平均净值
K;?+8(H average of relatives 相对价格平均数
e'~3oqSvR average price 平均价格
}bxs]?OW> average propensity to consume 平均消费倾向；一般消费倾向
r!v\"6:OM average propensity to save 平均储蓄倾向；一般储蓄倾向
A.SvA Y n average rate 平均率
?<!| average revenue 平均收入；平均收益
Dt@SqX:~Ee average stock 平均库存；平均存货
P.cyO3l average yearly rent 平均年租
Ok etwa avoidance of double taxation 避免双重课税
7CysfBF0g avoidance of tax 避税
