A:
n nOgmI7 A share Ａ股；甲类股份
Rtu"#XcBw+ abatement of tax 减税；减扣免税额
@
D,]v: ABN AMRO Bank N.V. 荷兰银行
% }IrZrh above-the-line expenditure 线上项目支出；经常预算支出
<Hf3AB;#4 above-the-line receipt 线上项目收入；经常预算收入
G{. [o6> ABSA Asia Limited 南非联合亚洲有限公司
Ct][B{ absolute change 绝对数值变更
UY6aD~tD0 absolute expenditure 实际开支
2U|" ]tpM& absolute guideline figure 绝对准则数字
3q W] ( absolute interest 绝对权益
Z=9<esx absolute order of discharge 绝对破产解除令
nR]*RIp5 absolute profit margin 绝对利润幅度
v<@3&bot absolute value 实值；绝对值
1oc@]0n absolutely vested interest 绝对既得权益
J@o_-\@ absorbed cost 已吸收成本；已分摊成本
7{Lp/z%r absorption 吸收；分摊；合并
)n6,uTlOw absorption rate 吸收率；摊配率；分摊率
u`CHM:<<? ACB Finance Limited 亚洲商业财务有限公司
(#?O3z1@" acceptable form of reciprocity 合理的互惠条件
a<0q%A x acceptable rate 适当利率；适当汇率
;E_Go&Vd acceptance agreement 承兑协议
" Tk, acceptance for honour 参加承兑
K0W X($z~; acceptor 承兑人；接受人；受票人
J8- K acceptor for honour 参加承兑人
7W'&v+\ accident insurance 意外保险
Ze!/b|`xI Accident Insurance Association of Hong Kong 香港意外保险公会
O _ C<h accident insurance scheme 意外保险计划
,\?s=D{ accident year basis 意外年度基准
-5oYGLS$y3 accommodation 通融；贷款
c,^W/:CQAB accommodation bill 通融票据；空头票据
fig~z=m accommodation party 汇票代发人
CNe(]HIOH account balance 帐户余额；帐户结余
kQ]4 Bo account book 帐簿
|:.s6a# ( account collected in advance 预收款项
bY- koJo account current book 往来帐簿
d"yJ0F account of after-acquired property 事后取得的财产报告
Yy~xNj5OS account of defaulter 拖欠帐目
?W_8 X2(` account payable 应付帐款
R; w$_1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
,.kmUd account receivable 应收帐款
QOX'ZAB ` account receivable report 应收帐款报表
<5E)6c_W) account statement 结单；帐单；会计财务报表
Im?/#t X account title 帐户名称；会计科目
k8\ KCKql accountant's report 会计师报告
PR/>E60H Accountant's Report Rules 会计师报告规则
'>ASr]Q accounting and auditing procedure 会计与审计程序；会计与核数程序
(*M0'5 Accounting Arrangements 《会计安排》
|}2/:f#Iz* accounting basis 会计基础
2D(sA accounting by Official Receiver 破产管理署署长呈交的帐目
d eQ { Accounting Circular 《会计通告》
b#
Dd accounting class 会计类别
tPa ( H; accounting date 记帐日期；会计结算日期
<FX ]n< accounting for money 款项核算
rK3Kx G Accounting Officer 会计主任
%"c OX accounting period 会计报告期；会计期
k')H5h+Q= accounting policy 会计政策；会计方针
[,MaAB accounting practice 会计惯例
>z~_s6#CP accounting principle 会计准则
` ZZ3!$czR accounting record 会计记录
,SPgop' accounting report 会计报告
$EHF f $M Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ub!l Hl Accounting Society of China 中国会计学会
\!hd|j?&6 accounting statement 会计报表
-Bq]E,Xf) accounting system 会计制度；会计系统
H |
C3{9 accounting transaction 会计事项；帐务交易
3dz{" hV accounting treatment 会计处理
A;5_/ 2 accounting year 会计年度
H s$HeAp; accretion 增值；添加
n*ROlCxV accrual 应计项目；应累算数目
_u"" v accrual basis 应计制；权责发生制
,na}' A@a` accrual basis accounting 应计制会计；权责发生制会计
yN)(MmX'1 accrue 应累算；应计
)3A+Ell` accrued benefit 应累算利益
eIy:5/ s accrued charges 应计费用
C?k\5AzT accrued cumulative preference share dividend 应累算的累积优先股股息
amq,^ accrued expenses 应累算费用
=`*@OJHH accrued interest payable 应付利息；应计未付利息
>0[:uu,'> accrued interest receivable 应收利息；应计未收利息
KwV!smi2 accrued right 累算权益
}9^'etD accruing profit 应累算的利润
B uso
`G accumulated fiscal reserve 累积财政储备
=E$bZe8 accumulated profit 累积利润；滚存溢利
kOdA8X RY accumulated reserve 累积储备
"N ">RjJ" accumulation of surplus income 累积收益盈余
-[J4nN &N acquired assets 既得资产
>Tjl?CS acquisition 收购；购置；取得
mZXtHFMu acquisition cost 购置成本
</Y(4Xwf= acquisition expenses 购置费用
}t"K(oamm acquisition of 100% interest 收购全部股权
m]*a;a'}# acquisition of control 取得控制权
N iu
|M@ acquisition of fixed assets 购置固定资产
+=Q:g,kP acquisition of shell “买壳”
\D k >dE&I acquisition price 收购价
=>l X brJ act of God 天灾
;
wxmSX9 acting partner 执事合伙人
|'&$VzA active market 买卖活跃的市场；交投畅旺的市场；旺市
,}khu active partner 积极参与的合伙人
3Z`"k2k active trading 交投活跃
-T;^T1
actual circulation 实际流通
Q=> 5@sZB actual cost 实际成本
PjX V.gz actual expenditure 实际开支；实际支出
YD@Z}NE
v" actual income 实际入息；实际收入；实际收益
F Z RnIg actual market 现货市场
[3sZ=)G actual price 现货价；实际价格
E<}sGz Mc actual profit 实际利润
e v0>j4Q actual quotation 实盘；实际价位；实际报价
8ki3>"!A actual year basis 按实际年度计算
6;\1bP? actuals 实货
0Gc:+c7{ actuarial investigation 精算调查
$m~&| s actuarial principle 精算原则
qo u\4YZ actuarial report 精算师报告
]'?U e7 Actuarial Society of Hong Kong 香港精算学会
#AP;GoIf"j actuarial valuation 精算师估值
Z m%,L$F*L actuary 精算师
OiXO <1'$ ad referendum agreement 暂定协议；有待覆核的协定
.gGO+8[N* ad valorem duty 从价税；按值征税
7QnWw0 ad valorem duty system 从价税制
oH&@F@r:+ ad valorem fee 从价费
eub}+~_?[ ad valorem tariff 从价关税
[mQ1r*[j additional allowance 额外免税额
aeI0;u additional amount for unexpired risk 未过期风险的额外款额
\2=I//YF additional assessable profit 补加应评税利润
0:71X m additional assessment 补加评税
0:n"A,-p additional commitment 额外承担
"f<gZsb additional commitment vote 额外承担拨款
? % 8%1d additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\.oJ/++ additional dependent parent allowance 供养父母额外免税额
5M~+F"Hl additional provision 额外拨款
/\<x8BJ additional stamp duty 附加印花税
Z*f%R\u additional tax 补加税罚款；补加税款
'K02T:\iZ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
l`l6Y>c*] adjudged bankrupt 被裁定破产
^|zag adjudicated bankrupt 裁定破产人
_ 68vSYr adjudication fee 裁定费；评定印花税额手续费；评估契据费
XkkzY5rxOc adjudication of bankruptcy 裁定破产；宣告破产
i].E1},% adjudication of insolvency 裁定无力偿还债务
TmftEw>u adjusted actual 经调整的实数；调整后的实数
L C##em=Y adjusted current assets 经调整的流动资产；调整后的流动资产
J)y g<*/3 adjusted figure 经调整的数字；调整后的数额
2}XRqa.| adjusted liabilities 经调整的负债；调整后的负债
8m=R"
%h adjusted loss 经调整的亏损；调整后的亏损
[ `1` E1X 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
}aVzr}! adjusted profit 经调整的利润；调整后的利润
T@{a b1KV adjusted surplus 经调整的盈余额；调整后的盈余额
Y 'm;x A adjusted value 经调整的价值；调整后的价值
*k; bkd4x adjustment 调整；修订；理算〔保险〕
+6l# hO7h adjustment centre 调剂中心
P_0[spmFU adjustment lag 调整过程的时间差距；调整时差
GDC@s<[k adjustment mechanism 调整机制
@[?ZwzY:9 adjustment of loss 亏损调整
j0X^,ot@m adjustment process 调整过程；调整程序
0HU0p!yt& adjustment range 调整幅度
Z3YKG{g administered exchange rate 受管制汇率
kaQ NcMcq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
bo Ci*] administration expenses 行政费用
2A@oa9 administration fee 手续费；行政费
DBsoa0w administration in bankruptcy 破产管理
u-y?i` administration order 遗产管理令
,SNrc wv administrator 管理人；遗产管理人
+ctU7
rVy administrator of the estate 遗产管理人
) 3"!Q+ admission of debt 债项承认书
X<. l(9$ admission of proof 接纳债权证明
0,)2\`99#k advance 放贷款项；垫付款项；预支款项；预付款项
VD@$y^!H advance account 暂支帐目；预付款帐户
<uS/8MP{ advance compensation 预付补偿金
T fkGkVR advance from shareholder 股东垫款
P(Rl/e yRM advance pending reimbursement 预支以待日后付还
W|Sab $h advanced economy 先进经济体系
eR>8V8@ advancement 预付；预付财产
b/qK/O8J advances warrant 垫款令
L7aVj&xM advancing 贷出
s@iY'1 1 adverse balance 逆差
o6; adverse exchange 逆汇
Z2yO /$< advertisement addressed to shareholders 在报章刊登的致股东通告
Cw(yp u advice for collection 托收通知书
p`A2^FS) advice of drawing 提款通知书；汇票通知书
QD{1?aY advice of payment 付款通知
4U}J?EB?K Advisory Committee [Securities and Futures Commission]
r5UV BV8T 谘询委员会〔证券及期货事务监察委员会〕
OomC%9/=, Advisory Committee on Diversification 经济多元化谘询委员会
!~%DR~^` affidavit 誓章；遗产申报誓章
I<sUB4T>#W affidavit of no receipt 述明无收款的誓章
]S]W|m7=.Z affiliate 联号；联营公司；附属公司
J
;z`bk^ affiliated company 附属公司；联号；联营公司
l3ogMRq@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=O"]e/CfO affordability 负担能力
u6?9#L( African Development Bank [AfDB] 非洲开发银行
@i V-pJ- after-acquired property 事后取得的财产
E9I08AODS after-hours dealing 市后交易
[t3 Kgj t after-tax profit 税后盈利；税后利润；税后溢利
rjWtioZEa agency agreement 代理协议
r,.j^a agency expenses 代理机构的开支
K-\wx5# l/ agency fee 代理费
b?KdR5 Agency Law 《代理法》
SPd EO3 agent 代理人；承销人
hp/pm6 agent of company 公司代理人
ogQfzk agent's fee 代理人费；经纪费
Z}0xK6 aggregate 总计；总数；总体数字
gsEcvkj* aggregate amount 总款额；总额
]i6* $qgma aggregate assets and liabilities 总体资产与负债
\ +sa[jK aggregate at constant price 按固定价格计算的总体数字
;A@DE@^5w aggregate demand 总需求
(M1YOK) I aggregate gross position 总持仓量
M_UmnqN1C aggregate limit 总限额
br i8o" aggregate of salaries tax 合计薪俸税
*A8*FX>\F aggregate performance 总体表现；总体业绩
&}Wi@;G]2 aggregate supply 总体供应
6@/k|t>OT aggregate surplus 总盈余
7- LjBlH aggregate total 整体总额
MG.c`t/w aggregate value 总值；合计价值
s+fxv(,"c aggregated basis 合计基准
<yE ApWd; aggregated net chargeable income 合计应课税入息实额
7< ) aggregation 合并计算；合计；总和
&xB9;v3 aggregation of incomes of husband and wife 夫妇入息合并计算
QgYt(/S aggregation of property 财产的总和
hGrX,.zj agio 差价；贴水
R\&z3<-S Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
X>uLGr> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|O>e=HC#q8 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
d7r!<u&/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+FadOx7X$ 《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》
/1{:uh$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)h 6 w@TF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?.F^Oi6
u agreement for a settlement 授产协议
f&^"[S"\f agreement for assignment 转让协议
DjN1EP\Xx agreement for sale 售卖协议；买卖协议
pGR3 agreement for sale and purchase 买卖协议
C@:X9NU agreement for the payment of interest 支付利息协议
FGP^rTP)e agreement for the repayment of money 还款协议
e4Qjx*[G agreement of reinsurance 再保险协议
U _A'/p^D Agricultural Bank of China 中国农业银行
vdgK3I air passenger departure tax 飞机乘客离境税
>0ZG&W9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@|t]9 airport tax 机场税
w0j'>4 alcohol duty 酒精税
sUc[!S:/ alienation 让与；让渡；转让
fa/o4S< alimony 生活费；赡养费
^{=UKf{ All Ordinaries Index [AOI] 所有普通股指数
+2eri_p all risks 全险；综合险
B[ 7,Hy,R All Sales Record for Stock Market 《股票市场成交报告》
{.e+?V2>_ Allied Capital Resources Limited 新联财务有限公司
' / \*l< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GT] > allocation letter 拨款信件
oxeu%wj_ allocation of fund 分配款项；预留款项
s#a`e]#? allocation of profit 利润分配；溢利分配
wzx V)1jT allocation warrant 拨款令
#W8?E_iu allotment 分配；配股
`@1e{ ?$ allotment notice 股份配售通知；配股通知
T+B-R\@t allotment of shares 股份分配
qyVARy allowable 可获宽免；免税的
%B#T"=Cx allowable business loss 可扣除的营业亏损
zY*~2|q,s allowable expenses 可扣税的支出
eXnSH$uI allowance 免税额；津贴；备抵；准备金
$,/E"G` allowance for debts 债项的免税额
wy:Gy9\ allowance for depreciation by wear and tear 耗损折旧免税额
(2Lmu[ allowance for funeral expenses 殡殓费的免税额
~4Fz A,, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w L:7G allowance for repairs and outgoings 修葺及支出方面的免税额
m='}t \= allowance to debtor 给债务人的津贴
']\SX*z? alteration of capital 资本更改
t, /8U alternate trustee 候补受托人
DMDtry?1: amalgamation 合并
^J hs/HV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\*{Mg wF ambit of charges 征税范围；收费范围
&v;fK$=2C amended valuation 经修订的估值
<N~9=g3 American Commodities Exchange 美国商品交易所
j[\:#/J American Express Bank Limited 美国运通银行
6qTMHRI American Stock Exchange 美国证券交易所
<+
[N* amortization 摊销
=$y J66e amount due from banks 存放银行同业的款项
d6[' [dG amount due from banks abroad 存放海外银行同业的款项
}vY^e OK. amount due from holding companies 控股公司欠款
,\&r\!= amount due from local banks 存放本港银行同业的款项
jLM y27Cn amount due to banks 银行同业的存款
Pn9;&`t amount due to banks abroad 海外银行同业的存款
|1A0YjOD amount due to holding companies 控股公司存款
DHeZi3& i amount due to local banks 本港银行同业的存款
EHhc2^e amount due to outport banks 外埠银行同业的存款
}xBO; amount for note issue 发行纸币的款额
R(&3})VOa amount of bond 担保契据的款额
_fY9u2Y amount of consideration 代价款额
. IY@Q amount of contribution 供款数额
ey9hrR MR amount of indebtedness 负债款额
mP6}$ D amount of principal of the loan 贷款本金额
z x]r.V amount of rates chargeable 应征差饷数额
f2o6GC_ amount of share capital 股本额
z<fd!g+^ amount of sums assured 承保款额
/\mYXi \ amount of variation 变动幅度
>iK LC amount of vote 拨款数额
`\"<%CCe amount payable 应付款额
*}#HBZe(9 amount receivable 应收款额
PbS1`8|4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*3={s"a.( analysis 分析
v_U/0
0 ancillary risk 附属风险
(X5y%~;V5a annual account 周年帐目；周年帐目报表；年度决算；年结
{2T u_2> annual accounting date 年结日期
X|!@%wuGC annual allowance 每年免税额；年积金；年度津贴；年津
_s0)Dl6K annual balance 年度余额
(
[a$ Z2m annual disposable income 每年可动用收入
A ep](je annual estimates 周年预算
ZQ` 4'|" annual fee 年费
V6c8o2G; + annual general meeting 周年大会
WwWOic2 annual growth rate 年增率；每年增长率
h~qvd--p0 annual long-term supplement 长期个案每年补助金
(7! pc annual pensionable emolument 可供计算退休金的年薪
toD!RE annual report 年报
9S A % ' Annual Report on the Consumer Price Index 《消费物价指数年报》
%rrD+ annual return 周年报表；周年申报表；每年报税表格
%WR"qd&HSh Annual Return Rules 《周年报表规则》
bw/mF5AsW annual review of consumer prices 每年消费物价回顾
qHyOaK Md annual roll-forward basis 逐年延展方式
a[j]fv*6 annual salary 年薪
gn.)_ annual statement 年度报表；年度决算表
9$9a BW 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
"x;FE<I annuitant 年金受益人
$>_`.*I/ annuity 年金
BT 0;I annuity contract 年金合约
Uj 4HVd annuity on human life 人寿年金
jz;{,F antecedent debt 先前的债项
FwB xag:u ante-dated cheque 倒填日期支票
<v _Wh@m anticipated expenditure 预期开支
}#E]efjs anticipated net profit 预期纯利
A-L)2.M anticipated revenue 预期收入
| ~>7_: anti-inflation measure 反通货膨胀措施
d
{ P $}b anti-inflationary stance 反通货膨胀立场
{0fQE@5@ apparent deficit 表面赤字
iI'ib-d apparent financial solvency 表面偿债能力
:?z @T[- apparent partner 表面合伙人
u-jc8W`Zd application for personal assessment 个人入息课税申请书
AE Wr rE application of fund 资金应用
D(|+z-}M application to release as liquidator and to destruct the books of accounts and documents
N`H`\+ 申请免除清盘人职务及毁灭帐簿与文件
ABp8PD appointed actuary 委任精算师
M
e: l)8+ appointed auditor 委任核数师；委任审计师
L$!2<eK appointed trustee 委任的受托人
aA>!p{/x appointer 委任人
y,jpd#Y apportioned pro rata 按比例分摊
D8E^[w! apportionment 分配；分摊
I(&N2L$- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
* &#M`,# apportionment formula 分摊方程式
ume70ap}m apportionment of estate duty 遗产税的分摊
T\4>4eX- appraisal 估价；评估
doX`NbA appreciable growth 可观增长
Uh1UZ
r appreciable impact 显着影响
';.y`{/
appreciable increase 可观增长
Q
(gA:aQ appreciation 增值；升值
(Nf B+Ue} appreciation against other currencies 相对其他货币升值
g co;8e_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"9 hD4R appreciation tax 增值税
`e7v Sp appropriation 拨款；拨用；拨付
fn7 ?g appropriation account 拨款帐目
${ DSH Appropriation Bill 拨款法案
k'e1ZAn appropriation-in-aid system 补助拨款办法
#^|2PFh5 approved assets 核准资产
8~.8"gQ approved basket stock 认可一篮子证券
m@D :t 5 approved budget 核准预算
IvQuxs &a approved charitable donation 认可慈善捐款
qyy . &+ approved charitable institution 认可慈善机构
g.;2N 9 approved currency 核准货币；认可货币
&F[N$6:v approved estimates 核准预算
N(J#<;!yb approved estimates of expenditure 核准开支预算
'?NMQ approved overseas insurer 核准海外保险人
V}2[chbl approved overseas trust company 核准海外信托公司
Lq6nmjL approved pooled investment fund 核准汇集投资基金
~SA>$ approved provident fund scheme 认可公积金计划
bh\2&]D i/ approved provision 核准拨款
;Tq4!w'rH approved redeemable share 核准可赎回股份
apM)$ approved regional stock 认可地区性证券
E/1:4?1 S approved retirement scheme 认可退休金计划
+m~3InWq approved subordinated loan 核准附属贷款
3FO - 9H arbitrage 套戥；套汇；套利
,|zwY~l t5 arbitrageur 套戥者；套汇者
4 s9^%K\8{ arbitrary amount 临时款项
Edcv>}PfE arrangement 措施；安排；协定
) R5 [a O arrears 欠款
& K=) YpT arrears of pay 欠付薪酬
,PKUgL}w arrears of revenue 逾期未收税款；逾期未收的帐项
B'vIL ' articles of association 组织章程；组织细则；组织章程细则
1Zo3K<*J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5 OFB[ ascertainment of profit 确定利润
}+u<w{-7/ "Asia Clear" “亚洲结算系统”
,ag*
/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R Eo{E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{ VM ^K1 Asian Development Fund [ADF] 亚洲发展基金
+zo\#8*0MF Asian dollar bond 亚洲美元债券
jzi^ O I7 Asian dollar market 亚洲美元市场
Yyw3+3 Asian dollar rate 亚洲美元利率
j#p3<V S4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
23bTCp.d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
A~0yMww:$ asked price 沽盘；喊价；索价；卖方报价
k"/}9[6:U5 assessable income 应评税入息
x @9rc,by assessable loss 应评税亏损
Lke !VS!P& assessable profit 应评税利润
2*n~r assessable value 应评税值
Z%I 'sWOd assessed profit 估定利润
pOl6x iMx assessed value 经评估价值
*Kq;xM6Ck assessment 评税；评定；估价；评税单
2`FDY3n assessment number 评税编号；估价编号
g~=-
,j| assessment of additional tax 补加税评税
j&8G tE1b assessment of performance 业绩评估；实绩评价
Ck/w:i@>? Assessor 评税主任
4VsttT asset price bubbles 资产价格泡沫
'XYjo& w asset-backed securities 具资产保证的证券
=gd~rk9 assets accretion 资产增值
k%N$eO$ assets and liabilities 资产与负债
Vm I
Afe assets betterment statement 资产递增表；资产改进表
?4W6TSW-' assets lending 实物放款；有抵押贷款
3Dj>U*f P assets of the company passing on the death 死者去世时转移的公司资产
mv/ Nz ? assets pledged as security for liabilities 用作负债抵押的资产
cvtn,Ml6 assets portfolio 资产投资组合
7s0 y.i~ assets price 资产价格
AuB BSk8($ assets quality 资产质素
00Ye
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9r8bSV3` assets refinancing arrangement 资产再集资安排
a?W<<9] assets securitization 资产证券化
{G|= pM\' assets situated outside Hong Kong 在香港以外地方的资产
H:16aaMn( assets stripping 削减资产；拆卖资产
.NF3dC\ assets value 资产值
{
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}}l assignee 承让人
>4=7t&h assignment 转让；转让书；转让契
wo86C[ assignment of interest 权益转让
W<~u0AyO
3 assignment of letters patent and trade mark 专利证书及商标转让
y;.5AvfD assignment of property 物业转让；物业转让书
$ 93j; assignment right 转让权
b'`C<Rk assignor 转让人
/}d)g4\j associate 有联系的人；有关连人士；相联者；合伙人；联系人
H$zD k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=%[vHQ \% associate member 附属会员
`w "ooK associated body corporate 相联法人团体
{~Q}{ha associated company 相联公司；联属公司
99~-T iU associated corporation 相联法团
bl|)/ )6o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P vxU. 公认会计师公会〔英国〕
qUQP.4Z9 5 Association of Futures Exchange Brokers 香港期货经纪协会
'|&?$g(\h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r|953e association of underwriters 承保人组织
SmAF+d assumption of control 接管
GgvMd~ assurance 担保；保险；转易；转易书
wu} Zu assurance of interest 权益的转易
%=vU
Z4 at 19XX price 按一九ＸＸ年价格计算
iVM% ]\ at a discount 按赔价计算；按贴水价格计算；打折扣
9}G<\y at a premium 按溢价计算；按升水价格计算
Qb86* at call 通知付款；按通知
Ff[GR$m at constant market price 按固定市价计算
+xYg<AFS at constant price 按固定价格计算
]9 9; 7 at cost 按成本计算
S'IQbHz* at current market price 按当时市价计算；按现时市价计算
@ Ps 1. at current price 按当时价格计算；按现时价格计算
qFY>/fCP4 at factor cost 按要素成本计算；按生产要素成本计算
{^R" V ,) at money-of-the-day price 按付款当日价格计算
}$3pS:_N~ at or better 按指定或较佳价位〔买卖指令〕
kNrd=s,-]D at par 按面值计算；平价
Z,, q mwd at sight 见票即付
u6*0%
Km at the close 按收市盘
~(.&nysZ- at the opening 按开市盘
"3Ckc"G@ attestation 见证；见证条款
R\u5!M$:: at-the-money option 平价期权
Dv=pX.Z+ attorney 受权人；受托代表人
X pT~]q} attornment 新拥有人承认书
_= I&zUF attributable profit 可归属利润
]L\]Ll; attributable share value 可归属股份价值
#BI Z| Auckland Stock Exchange 奥克兰证券交易所
>H]|R }h auction 拍卖
<7MxI@\ auctioneer 拍卖商
:*tFW~<*b audit 审计；核数
!WD^To Audit Commission 审计署
<;!# +|L/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*i,A(f'e4X 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〕
OlsD audit review 帐目审查
I-/-k. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W3B:)< f audited account 审计帐目；经审计的帐目
p$XvVzW#< audited annual account 经审计的周年帐目
0P4g 6t}e audited balance sheet 经审计的资产负债表
N8{
8 a auditor 核数师；核数主任；审计师
)gxZ &n6 auditor's certificate 核数师证明书；审计师证明书
}};AV )}J auditor's report 核数师报告；审计师报告
R, U YwI Aussie bond 澳元债券
7) x 788Z6 austerity budget 紧缩预算
F| |oSJrI Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
c&#B 1NN< Australia All Ordinaries Index 澳洲所有普通股票指数
>Qs{LEsLb Australian Dollar [AUD] 澳元
s)kr=zdyo Australian Options Market 澳大利亚期权市场
~<3J9\ z1 Australian Securities Commission 澳洲证券事务监察委员会
>\s+A2P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~HUO$*U4<
Australian Stock Exchange 澳大利亚证券交易所
_6\"U5*Y Austrian Schilling [ATS] 奥地利先令
nX+c
HF authentication 认证；鉴证
3?wL)6Uj8J authority to purchase 委托购买证；委购书
VO,F[E~_ authorization 认可；核准；授权；授权书
R9~c: A4G authorization by direction 指示授权
$1|65j[e authorization by instruction 指令授权
)!=X?fz,O authorization by warrant 令状授权
j <d,7 authorization of unit trust 单位信托的认可
hsZ@)[/: authorized agent 指定代理人
!=v d:, authorized capital 法定资本
%Lfy!] Ru authorized clerk 出市员
34aSRFsk* authorized dealer 认可交易商
VV i3g authorized financial institution 认可财务机构
:i o[9B [ authorized fund 认可基金
Rs "#gT authorized fund house 获授权的基金公司；认可基金公司
\{}5VVw-S? authorized institution 认可机构
r]bG,?| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
VO7&<Y}{x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"1-z'TV= authorized insurer 获授权保险人；获认可承保人
S2~im?^21 authorized investment 特准投资项目
f2i9UZ$=e! authorized person 获授权人
T $o;PJc authorized representative 获授权代表
/9
|BAQ:v; authorized share capital 法定股本
s[ u*~ A automated quotation system 自动报价系统
f/^T:F6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,egbU (:l 自动交易系统〔香港期货交易所有限公司〕
~PedR=Y0n automatic adjustment mechanism 自动调整机制
i$XT Qr0K= automatic adjustment system 自动调整系统
u
236 a\: Automatic Clearing House 自动票据交换所
3^ Z@fC automatic exchange rates accumulation system 自动化汇率累集系统
R"O,2+@<. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'6f)^DYA'? automatic teller machine [ATM] 自动柜员机
l\{r-F
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q.d
qr< available assets 可用资产
OC Wyp available fiscal reserve 现存财政储备
d'e\tO available profit 可用利润
X GDJC N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1 o\COnt average 平均；平均数；海损
~4`3p= $ average basic salary 平均基本薪金
bHioM{S average consumer expenditure 平均消费开支；一般消费开支
lN[ #+n average cost 平均成本
+qM2&M average cost of land production 增辟土地平均成本
NrfAr}v 'E average daily turnover 平均每日成交额
g,\O}jT\' average daily wage rate 平均每日工资率
&nwk]+,0W# average expenditure pattern 平均开支模式
qE {L42 average growth rate 平均增长率
k$ w#:Sx average net fixed assets 固定资产平均净值
0Q:l,\lY average of relatives 相对价格平均数
_?;74VWA
average price 平均价格
fI-f Gx average propensity to consume 平均消费倾向；一般消费倾向
<d$t*vnq average propensity to save 平均储蓄倾向；一般储蓄倾向
kntULI$` average rate 平均率
'2ACZcjDSv average revenue 平均收入；平均收益
18ON`j average stock 平均库存；平均存货
jUrUM.CJ\N average yearly rent 平均年租
p1
mY!&e( avoidance of double taxation 避免双重课税
!~ZAm3GwL avoidance of tax 避税
