A:
t` zPx#]) A share Ａ股；甲类股份
a8Z{-=) abatement of tax 减税；减扣免税额
WD#7Q&T(; ABN AMRO Bank N.V. 荷兰银行
*g 2N&U above-the-line expenditure 线上项目支出；经常预算支出
(APGz,^9# above-the-line receipt 线上项目收入；经常预算收入
6Xt c3 ABSA Asia Limited 南非联合亚洲有限公司
0u ,nSvch absolute change 绝对数值变更
hu- 6V="^9 absolute expenditure 实际开支
h)
W|~y@ absolute guideline figure 绝对准则数字
J|dj`Z ? absolute interest 绝对权益
@86I|cY absolute order of discharge 绝对破产解除令
H`8}w{ ft& absolute profit margin 绝对利润幅度
r h6m absolute value 实值；绝对值
Ert`
]s~ absolutely vested interest 绝对既得权益
DgC;1U' absorbed cost 已吸收成本；已分摊成本
nnMRp7LQ- absorption 吸收；分摊；合并
((]Sy,rdk absorption rate 吸收率；摊配率；分摊率
f15n ~d ACB Finance Limited 亚洲商业财务有限公司
rNX]t p{j acceptable form of reciprocity 合理的互惠条件
e>$E67h<~ acceptable rate 适当利率；适当汇率
FeuqqZ\=& acceptance agreement 承兑协议
. AX6xc6
acceptance for honour 参加承兑
F2mW<REg{ acceptor 承兑人；接受人；受票人
7By&cdl acceptor for honour 参加承兑人
!o8(9F accident insurance 意外保险
7.C~ OrGR Accident Insurance Association of Hong Kong 香港意外保险公会
rs:a^W5t accident insurance scheme 意外保险计划
Bl v @u ? accident year basis 意外年度基准
w Rj&k(?* accommodation 通融；贷款
hx sW9 accommodation bill 通融票据；空头票据
7cZ(g dQ/ accommodation party 汇票代发人
9K_p4
mq account balance 帐户余额；帐户结余
X h"8uJD account book 帐簿
|ea }+N account collected in advance 预收款项
Cb;4 9;q account current book 往来帐簿
*`b Au * account of after-acquired property 事后取得的财产报告
4'0rgS account of defaulter 拖欠帐目
X##hSGQM account payable 应付帐款
z<n&P7k5j account payee only [A/C payee only] 只可转帐；存入收款人帐户
"T ePO7 ^m account receivable 应收帐款
SFa~j)9'n account receivable report 应收帐款报表
kV+O|9 account statement 结单；帐单；会计财务报表
PkxhR ;4 account title 帐户名称；会计科目
r
WPoR/M accountant's report 会计师报告
x<[W9Z'~?9 Accountant's Report Rules 会计师报告规则
Y%)@)$sK accounting and auditing procedure 会计与审计程序；会计与核数程序
[V.#w|n Accounting Arrangements 《会计安排》
)nA fT0()0 accounting basis 会计基础
Ct 30 EZ accounting by Official Receiver 破产管理署署长呈交的帐目
h$q=NTV Accounting Circular 《会计通告》
$qh?$a accounting class 会计类别
"A,-/~cBV accounting date 记帐日期；会计结算日期
W Y" `wM accounting for money 款项核算
H6]z9 8 Accounting Officer 会计主任
wdTjJf r accounting period 会计报告期；会计期
C e_E S. accounting policy 会计政策；会计方针
B&c*KaK;~ accounting practice 会计惯例
44(l1xEN+ accounting principle 会计准则
*9xv0hRQ%? accounting record 会计记录
j_HwR9^fd, accounting report 会计报告
8K0@ *0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5$L=l Accounting Society of China 中国会计学会
W&8)yog. accounting statement 会计报表
cAc>p-y% accounting system 会计制度；会计系统
<46fk* accounting transaction 会计事项；帐务交易
V<G=pP C'H accounting treatment 会计处理
$& [}+?? accounting year 会计年度
%oqC5O6 accretion 增值；添加
6$*ZH * accrual 应计项目；应累算数目
v6`TbIq% accrual basis 应计制；权责发生制
w-9fskd6e accrual basis accounting 应计制会计；权责发生制会计
([L5i&DT accrue 应累算；应计
0'4V *Y accrued benefit 应累算利益
{9*k \d/; accrued charges 应计费用
@`Foy accrued cumulative preference share dividend 应累算的累积优先股股息
7Q3a0`Iq accrued expenses 应累算费用
Fb9!x/$tGV accrued interest payable 应付利息；应计未付利息
7! "OF accrued interest receivable 应收利息；应计未收利息
!`?*zf accrued right 累算权益
6l-V% 3- accruing profit 应累算的利润
Q7@.WG5 accumulated fiscal reserve 累积财政储备
o$+"{3svw? accumulated profit 累积利润；滚存溢利
x*2' I accumulated reserve 累积储备
!/Wp0E'A accumulation of surplus income 累积收益盈余
or{X{_X7 acquired assets 既得资产
%>Y86>mVz acquisition 收购；购置；取得
P n|*(sTl acquisition cost 购置成本
beCTOmC acquisition expenses 购置费用
~]&,v|g& acquisition of 100% interest 收购全部股权
rk z_h acquisition of control 取得控制权
9>na3ISh acquisition of fixed assets 购置固定资产
X F 8$ D acquisition of shell “买壳”
j[< }l& acquisition price 收购价
?XNQ_m8f act of God 天灾
4tv}V:EO acting partner 执事合伙人
L+o"<LV] active market 买卖活跃的市场；交投畅旺的市场；旺市
(( D*kd" active partner 积极参与的合伙人
dJ}E,rW} active trading 交投活跃
ApxGrCu actual circulation 实际流通
ow{Ss X actual cost 实际成本
o<r|YRzQl actual expenditure 实际开支；实际支出
io{uN/!X_J actual income 实际入息；实际收入；实际收益
kt*""&R actual market 现货市场
6(uK5eD(!n actual price 现货价；实际价格
U*s QYt<?g actual profit 实际利润
{Bb:S"7NX actual quotation 实盘；实际价位；实际报价
8NRc+@f|m actual year basis 按实际年度计算
O8drR4 Pt actuals 实货
w[S!U<9/ actuarial investigation 精算调查
[spJ%AhV actuarial principle 精算原则
r)G^V&96 actuarial report 精算师报告
& >m#
"A\^ Actuarial Society of Hong Kong 香港精算学会
>5R cj(-&l actuarial valuation 精算师估值
D+ )R_ actuary 精算师
=E?!!EIq. ad referendum agreement 暂定协议；有待覆核的协定
|E YJbL;1% ad valorem duty 从价税；按值征税
]'2;6%. 4 ad valorem duty system 从价税制
SCZ6:P"$qX ad valorem fee 从价费
~K-c-Zs#z ad valorem tariff 从价关税
8>
-3G additional allowance 额外免税额
o"a~ additional amount for unexpired risk 未过期风险的额外款额
[o0Z; }fU additional assessable profit 补加应评税利润
y,D4b6 additional assessment 补加评税
6:v$g additional commitment 额外承担
i,Q{Z@, additional commitment vote 额外承担拨款
ymxYE#q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m.}Yn, additional dependent parent allowance 供养父母额外免税额
5g{F- additional provision 额外拨款
K2u $1OKv additional stamp duty 附加印花税
e /4{pe+, additional tax 补加税罚款；补加税款
c3>#.NP_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B4 cm_YGE adjudged bankrupt 被裁定破产
"|6#n34 adjudicated bankrupt 裁定破产人
U? }>A5H adjudication fee 裁定费；评定印花税额手续费；评估契据费
w,t>M_( N adjudication of bankruptcy 裁定破产；宣告破产
=&J 7
'nDP adjudication of insolvency 裁定无力偿还债务
>+ZG {'!j adjusted actual 经调整的实数；调整后的实数
JToc("V adjusted current assets 经调整的流动资产；调整后的流动资产
&GC`4!H adjusted figure 经调整的数字；调整后的数额
#=G[ ~m\ adjusted liabilities 经调整的负债；调整后的负债
.UUY9@ adjusted loss 经调整的亏损；调整后的亏损
$~[k? D adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Ie[8Iot?bn adjusted profit 经调整的利润；调整后的利润
tCJ+OU5/ adjusted surplus 经调整的盈余额；调整后的盈余额
4 \.1phe$a adjusted value 经调整的价值；调整后的价值
4nfpPN t adjustment 调整；修订；理算〔保险〕
5gPcsn"D adjustment centre 调剂中心
fJb<<6C adjustment lag 调整过程的时间差距；调整时差
j}2,|9ne adjustment mechanism 调整机制
$:#{Y;d adjustment of loss 亏损调整
5f:Mb|. ? adjustment process 调整过程；调整程序
}CiB+ adjustment range 调整幅度
me+F0:L administered exchange rate 受管制汇率
y3]7^+k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)L*6x Ta~ administration expenses 行政费用
{PXN$p:' administration fee 手续费；行政费
GtC bzNY administration in bankruptcy 破产管理
]5+db0 administration order 遗产管理令
lm?1 K:+[ administrator 管理人；遗产管理人
L|7F%oR administrator of the estate 遗产管理人
4+Sq[Rv0 admission of debt 债项承认书
:+9KNyA admission of proof 接纳债权证明
uz(3ml^S advance 放贷款项；垫付款项；预支款项；预付款项
:jol
Nl|a advance account 暂支帐目；预付款帐户
/$
-^k[% advance compensation 预付补偿金
vakAl; advance from shareholder 股东垫款
$\0%" S advance pending reimbursement 预支以待日后付还
PfaBzi9?f advanced economy 先进经济体系
:Kl~hzVSOa advancement 预付；预付财产
JP2zom advances warrant 垫款令
|6% B2I&c advancing 贷出
'Y
ZYRFWXM adverse balance 逆差
FY^[?lj adverse exchange 逆汇
dU7+rc2,CU advertisement addressed to shareholders 在报章刊登的致股东通告
(QPfrR=J4 advice for collection 托收通知书
BrdHTk= Vy advice of drawing 提款通知书；汇票通知书
Ye '=F advice of payment 付款通知
x*G-?Xza) Advisory Committee [Securities and Futures Commission]
dPdodjSu,! 谘询委员会〔证券及期货事务监察委员会〕
GWNLET Advisory Committee on Diversification 经济多元化谘询委员会
{ *"I4 affidavit 誓章；遗产申报誓章
jIq@@8 @o affidavit of no receipt 述明无收款的誓章
^ d i[J^ affiliate 联号；联营公司；附属公司
;\F3 ~rl affiliated company 附属公司；联号；联营公司
C nJrJ>l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t8Sblgq affordability 负担能力
DriJn`vtzq African Development Bank [AfDB] 非洲开发银行
mG? g after-acquired property 事后取得的财产
w"Q6'/P after-hours dealing 市后交易
JMMT 886 after-tax profit 税后盈利；税后利润；税后溢利
U4J9b p| agency agreement 代理协议
|mSF a8G@ agency expenses 代理机构的开支
-' j_JJ agency fee 代理费
q K sI}X ~ Agency Law 《代理法》
\GL!x 7s1A agent 代理人；承销人
;b(*Bh< agent of company 公司代理人
l ( EDe agent's fee 代理人费；经纪费
F__j]}? aggregate 总计；总数；总体数字
7 q>Y)*V aggregate amount 总款额；总额
R6^U9 fDG aggregate assets and liabilities 总体资产与负债
b
h%@L o aggregate at constant price 按固定价格计算的总体数字
7~2b4"& aggregate demand 总需求
wj-=#gyAoo aggregate gross position 总持仓量
tgy= .o ] aggregate limit 总限额
@a08*"lbp aggregate of salaries tax 合计薪俸税
2yu\f u aggregate performance 总体表现；总体业绩
_vQtV] aggregate supply 总体供应
%S G* *7 aggregate surplus 总盈余
z|w @eQ", aggregate total 整体总额
dM%#DN8 l aggregate value 总值；合计价值
3D)gy9T&l aggregated basis 合计基准
7oj
^(R, aggregated net chargeable income 合计应课税入息实额
2S~cW./#fX aggregation 合并计算；合计；总和
t%
-"h| aggregation of incomes of husband and wife 夫妇入息合并计算
%h)6o99{wF aggregation of property 财产的总和
<oweLR t agio 差价；贴水
C
#A sA 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》
$\S;f"IM. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.AIlv^:|U 《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》
5pF4{Jd1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ze+_iQ5 《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》
6qW/Td|g Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Md~%
e' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q\pTyNAYn agreement for a settlement 授产协议
=Kq/E De agreement for assignment 转让协议
k 8C[fRev agreement for sale 售卖协议；买卖协议
O5:?nD agreement for sale and purchase 买卖协议
5 pJ)OX agreement for the payment of interest 支付利息协议
n"[VM=YGI agreement for the repayment of money 还款协议
*Nv!Kuk agreement of reinsurance 再保险协议
cs'ylGH Agricultural Bank of China 中国农业银行
Q9-o$4#R[ air passenger departure tax 飞机乘客离境税
Xz,- ' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>z YO1.~ airport tax 机场税
NQ7 j{dJ? alcohol duty 酒精税
\+]U1^ alienation 让与；让渡；转让
5_bIc=L1 alimony 生活费；赡养费
svt%UE|_:$ All Ordinaries Index [AOI] 所有普通股指数
{ o2p CH all risks 全险；综合险
AOT +4*)% All Sales Record for Stock Market 《股票市场成交报告》
+(v<_#wR- Allied Capital Resources Limited 新联财务有限公司
qH3<,s* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G+k [. allocation letter 拨款信件
j"FX ?|4 allocation of fund 分配款项；预留款项
pF)}< <C allocation of profit 利润分配；溢利分配
r:[N#*kK allocation warrant 拨款令
7+I%0U}m allotment 分配；配股
9ghZL Q allotment notice 股份配售通知；配股通知
tta z Y# allotment of shares 股份分配
D}n&`^1X+ allowable 可获宽免；免税的
_cz&f %qr allowable business loss 可扣除的营业亏损
3=6`'PKRQ allowable expenses 可扣税的支出
I)
mP ? allowance 免税额；津贴；备抵；准备金
mcbr3P allowance for debts 债项的免税额
ds@w=~ allowance for depreciation by wear and tear 耗损折旧免税额
~VNN allowance for funeral expenses 殡殓费的免税额
tCT-cs allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-P|EV|8= allowance for repairs and outgoings 修葺及支出方面的免税额
[x`trypg allowance to debtor 给债务人的津贴
l[KFK%? alteration of capital 资本更改
ttEQgkd` alternate trustee 候补受托人
G k'j<a
amalgamation 合并
h8IjTd]z{$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mI55vNyer ambit of charges 征税范围；收费范围
',?9\xEB amended valuation 经修订的估值
I\NiA>c American Commodities Exchange 美国商品交易所
q3+G American Express Bank Limited 美国运通银行
]SNA2?q American Stock Exchange 美国证券交易所
. '3&!#3 amortization 摊销
tBDaFB amount due from banks 存放银行同业的款项
W$&kOdD!$ amount due from banks abroad 存放海外银行同业的款项
7qfo%n" amount due from holding companies 控股公司欠款
m$T?~o o amount due from local banks 存放本港银行同业的款项
<E2+P,Lgw amount due to banks 银行同业的存款
;>*l?m-S@n amount due to banks abroad 海外银行同业的存款
rlj @ ' amount due to holding companies 控股公司存款
( "2ukHc amount due to local banks 本港银行同业的存款
2ckAJcpEb/ amount due to outport banks 外埠银行同业的存款
19 h7 M amount for note issue 发行纸币的款额
!Vtt.j &4 amount of bond 担保契据的款额
/O"IA4O amount of consideration 代价款额
.C
avb amount of contribution 供款数额
^;J@]&[
~ amount of indebtedness 负债款额
K6#9HF'2I amount of principal of the loan 贷款本金额
+\SNaq~& amount of rates chargeable 应征差饷数额
w7b?ve3- amount of share capital 股本额
R[eQ}7;+ amount of sums assured 承保款额
{}Y QB'} amount of variation 变动幅度
kV@*5yc?R amount of vote 拨款数额
=^. f) amount payable 应付款额
!FhK<# amount receivable 应收款额
0qXkWGB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I!(.tu6u6c analysis 分析
qX PT1%+)y ancillary risk 附属风险
\cq
gCab/2 annual account 周年帐目；周年帐目报表；年度决算；年结
8'=8! V annual accounting date 年结日期
z7+y{-{ Z annual allowance 每年免税额；年积金；年度津贴；年津
jr @u annual balance 年度余额
()=u # y annual disposable income 每年可动用收入
%N\p fZ2\ annual estimates 周年预算
6d~[M y annual fee 年费
3c5=>'^F annual general meeting 周年大会
fM jn8. annual growth rate 年增率；每年增长率
8 i!~w 7z annual long-term supplement 长期个案每年补助金
M[5 zn annual pensionable emolument 可供计算退休金的年薪
'jp nQcwxx annual report 年报
9moenkL Annual Report on the Consumer Price Index 《消费物价指数年报》
|RqCw7 annual return 周年报表；周年申报表；每年报税表格
Wc4K?3 ZM Annual Return Rules 《周年报表规则》
>SJ#
rZ annual review of consumer prices 每年消费物价回顾
846j<fE annual roll-forward basis 逐年延展方式
xwxMVp`|o annual salary 年薪
7p"" 5h w annual statement 年度报表；年度决算表
x Z2 }1D 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
wI +oG annuitant 年金受益人
tN|sHgs annuity 年金
y}jX/Ln annuity contract 年金合约
3 wV N:g7 annuity on human life 人寿年金
zGFo -C antecedent debt 先前的债项
}a@ZFk_> ante-dated cheque 倒填日期支票
[ V `j @dV anticipated expenditure 预期开支
qX{m7 anticipated net profit 预期纯利
e hEXC anticipated revenue 预期收入
Ou IoO anti-inflation measure 反通货膨胀措施
6,'v
/A- anti-inflationary stance 反通货膨胀立场
ehO@3%z30c apparent deficit 表面赤字
O~F/pJN` apparent financial solvency 表面偿债能力
;u LD_1% apparent partner 表面合伙人
'tK5s>gv< application for personal assessment 个人入息课税申请书
se](hu~w application of fund 资金应用
;czMsHu0X application to release as liquidator and to destruct the books of accounts and documents
iqCKVo7:M 申请免除清盘人职务及毁灭帐簿与文件
hx$-d}W{ appointed actuary 委任精算师
Qg+0(odd appointed auditor 委任核数师；委任审计师
)%8oE3O# appointed trustee 委任的受托人
VXvr`U\ appointer 委任人
tBe)#-O apportioned pro rata 按比例分摊
=p>"PqJ/7n apportionment 分配；分摊
P/._ tQu6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y|!%C-P apportionment formula 分摊方程式
Xui${UYN apportionment of estate duty 遗产税的分摊
gkS#=bv9e@ appraisal 估价；评估
| ]`gps appreciable growth 可观增长
U6qv8*~ appreciable impact 显着影响
@L|X('i appreciable increase 可观增长
k))*Sg appreciation 增值；升值
'j=7'aX>K appreciation against other currencies 相对其他货币升值
TDg#O!DUF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}~dXz?{p8 appreciation tax 增值税
' >[KVvm appropriation 拨款；拨用；拨付
Mn+;3qo{6 appropriation account 拨款帐目
BDY@&vF Appropriation Bill 拨款法案
}x4,a6^ appropriation-in-aid system 补助拨款办法
,J?Hdy:R approved assets 核准资产
~uRG~,{rH approved basket stock 认可一篮子证券
<b y}/lF0 approved budget 核准预算
o[*</A
} approved charitable donation 认可慈善捐款
'2=u<a B approved charitable institution 认可慈善机构
O4FW/)gq approved currency 核准货币；认可货币
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IM F approved estimates 核准预算
%7BVJJp2 approved estimates of expenditure 核准开支预算
e!yUA!x`u approved overseas insurer 核准海外保险人
v=?U{{xQ approved overseas trust company 核准海外信托公司
MjC;)z approved pooled investment fund 核准汇集投资基金
+]Of f^ s approved provident fund scheme 认可公积金计划
+=%13cA*U approved provision 核准拨款
[w l:"rm approved redeemable share 核准可赎回股份
.['@:}$1 approved regional stock 认可地区性证券
[6qa"Ie approved retirement scheme 认可退休金计划
~T<#HSR` approved subordinated loan 核准附属贷款
HGmgQ>q@M$ arbitrage 套戥；套汇；套利
s) <#a(! arbitrageur 套戥者；套汇者
1QM*oj: arbitrary amount 临时款项
J=>?D@K arrangement 措施；安排；协定
eSXt "t arrears 欠款
%>'2E ! % arrears of pay 欠付薪酬
/h%<e arrears of revenue 逾期未收税款；逾期未收的帐项
v'*Q[
(' articles of association 组织章程；组织细则；组织章程细则
*!UY;InanX Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5=Mm=HyI2 ascertainment of profit 确定利润
|jm |/{lc "Asia Clear" “亚洲结算系统”
3ydOBeY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w\=zTHo88 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N]: "3?% Asian Development Fund [ADF] 亚洲发展基金
v,r}q1.E} Asian dollar bond 亚洲美元债券
Y."ujo #bB Asian dollar market 亚洲美元市场
%a+X\\v2 Asian dollar rate 亚洲美元利率
G5Y5_r6Gu Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o7VNw8Bp Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YKLh$ asked price 沽盘；喊价；索价；卖方报价
12Qcjj%F* assessable income 应评税入息
&V1N
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S{j|("W"[ assessable profit 应评税利润
H V<|eL # assessable value 应评税值
tA$,4B? assessed profit 估定利润
I.tJ4 assessed value 经评估价值
BQ[1,\> assessment 评税；评定；估价；评税单
k|-`d assessment number 评税编号；估价编号
c\UVMyE assessment of additional tax 补加税评税
} gyJaM A assessment of performance 业绩评估；实绩评价
VB*N;bM^ Assessor 评税主任
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h0 m3|9O asset price bubbles 资产价格泡沫
v vlfL*f asset-backed securities 具资产保证的证券
{6)f Zpd)@ assets accretion 资产增值
?ECmPS1 assets and liabilities 资产与负债
T^N Y|Y/ assets betterment statement 资产递增表；资产改进表
,5'L bO- assets lending 实物放款；有抵押贷款
oM-{)rvQd assets of the company passing on the death 死者去世时转移的公司资产
CmRn assets pledged as security for liabilities 用作负债抵押的资产
NUb^!E" assets portfolio 资产投资组合
tx&>Eo assets price 资产价格
B{a:cz>0< assets quality 资产质素
{f#{NA5 assets realization 资产变现
aGNVqS%y assets refinancing arrangement 资产再集资安排
( gO ?-0 assets securitization 资产证券化
/7*jH2 assets situated outside Hong Kong 在香港以外地方的资产
lO8.Q"mxo assets stripping 削减资产；拆卖资产
KgVit+4u/ assets value 资产值
" e g`3v assignee 承让人
%@ $h?HP assignment 转让；转让书；转让契
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eZU<\B( assignment of interest 权益转让
i9k7rEW^ assignment of letters patent and trade mark 专利证书及商标转让
y# HD1SZ assignment of property 物业转让；物业转让书
!^!<Xz; assignment right 转让权
MLY19 ;e assignor 转让人
~X5 yHf3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
ADA%$NhJ! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
O+`^]D7 associate member 附属会员
#`:s:bwM: associated body corporate 相联法人团体
|K'{R'A associated company 相联公司；联属公司
%cO;{og M associated corporation 相联法团
m(n lu Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x@2rfs 公认会计师公会〔英国〕
?1 r@r Association of Futures Exchange Brokers 香港期货经纪协会
7GfgW02 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wxsJB2 association of underwriters 承保人组织
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Bt L assumption of control 接管
lf0/ 0KH assurance 担保；保险；转易；转易书
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e,m assurance of interest 权益的转易
NmST1pMk at 19XX price 按一九ＸＸ年价格计算
= Ii@-C at a discount 按赔价计算；按贴水价格计算；打折扣
i2.y)K ) at a premium 按溢价计算；按升水价格计算
2iI"|k9M at call 通知付款；按通知
og MLv} at constant market price 按固定市价计算
*]z.BZI: at constant price 按固定价格计算
V|}9d:&O at cost 按成本计算
+^gh 3Y at current market price 按当时市价计算；按现时市价计算
VbM5]UT/ at current price 按当时价格计算；按现时价格计算
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bsiJT at factor cost 按要素成本计算；按生产要素成本计算
0NfO|l7P at money-of-the-day price 按付款当日价格计算
)]J I Q"rR at or better 按指定或较佳价位〔买卖指令〕
5 h1!E at par 按面值计算；平价
C-qsyJgZ y at sight 见票即付
Jl Q%+$ at the close 按收市盘
"+_]N9%) at the opening 按开市盘
cAyR)Y!I attestation 见证；见证条款
uByF*}d1 at-the-money option 平价期权
v IU+ZdBw attorney 受权人；受托代表人
r {)d?Ho= attornment 新拥有人承认书
!/< 5.9!9r attributable profit 可归属利润
(J.(Fl>^ attributable share value 可归属股份价值
#lltXqvD? Auckland Stock Exchange 奥克兰证券交易所
; V K;_ d auction 拍卖
Z/q%%(fh 0 auctioneer 拍卖商
>1pD'UZIy7 audit 审计；核数
?*}76u Audit Commission 审计署
h |=^@F_\` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HCHP15otfe 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〕
E}k#-+u<S4 audit review 帐目审查
eN/s W!:P| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sl6p/\_w audited account 审计帐目；经审计的帐目
{,IWjt &> audited annual account 经审计的周年帐目
?M Kf=! w audited balance sheet 经审计的资产负债表
X$ /3 auditor 核数师；核数主任；审计师
\q3H #1A auditor's certificate 核数师证明书；审计师证明书
ty P-J4J auditor's report 核数师报告；审计师报告
f*XF"@ZQV Aussie bond 澳元债券
z$7YC49^ austerity budget 紧缩预算
+Jt"JJ>% k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P(X# w Australia All Ordinaries Index 澳洲所有普通股票指数
j`,;J[Zd`h Australian Dollar [AUD] 澳元
H xb{bF Australian Options Market 澳大利亚期权市场
C>v Australian Securities Commission 澳洲证券事务监察委员会
W{ eu_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{Hp?rY@ Australian Stock Exchange 澳大利亚证券交易所
kjNA~{ Austrian Schilling [ATS] 奥地利先令
OOl{ authentication 认证；鉴证
Da- F(^E authority to purchase 委托购买证；委购书
kUP [&/Lc authorization 认可；核准；授权；授权书
Pdf_ {8 r authorization by direction 指示授权
sB0+21'R authorization by instruction 指令授权
?jqZeO#W7 authorization by warrant 令状授权
nyQ FS authorization of unit trust 单位信托的认可
WcH^bAY 6 authorized agent 指定代理人
<$?: | authorized capital 法定资本
-mY90]g authorized clerk 出市员
EyBdL authorized dealer 认可交易商
R%#c~NOO authorized financial institution 认可财务机构
?b #?Vz authorized fund 认可基金
7IK<9i4O authorized fund house 获授权的基金公司；认可基金公司
dZ%b|CUb authorized institution 认可机构
q{U -kuui authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=7e8N&-nv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^]U2Jd authorized insurer 获授权保险人；获认可承保人
!-N!8 0 authorized investment 特准投资项目
iS=T/<|? authorized person 获授权人
@;rV B authorized representative 获授权代表
ykM#EyN authorized share capital 法定股本
g,,cV+ automated quotation system 自动报价系统
u`bWn Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n:*+pL; 自动交易系统〔香港期货交易所有限公司〕
z7<^aS automatic adjustment mechanism 自动调整机制
Ku&(+e automatic adjustment system 自动调整系统
++ dV5 Automatic Clearing House 自动票据交换所
5 @0c@Q automatic exchange rates accumulation system 自动化汇率累集系统
uFok'3!g7% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@J r automatic teller machine [ATM] 自动柜员机
<U~P- c
tN autopay 自动转帐
Q@$ 1!9m available assets 可用资产
hJ}G5pX available fiscal reserve 现存财政储备
!?l 23(d available profit 可用利润
;euWpE;E\# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a@8knJ| average 平均；平均数；海损
..~{cU4Tt average basic salary 平均基本薪金
z?
{# / average consumer expenditure 平均消费开支；一般消费开支
z 9D2,N. average cost 平均成本
?5(L.XFm average cost of land production 增辟土地平均成本
F n[~5/ average daily turnover 平均每日成交额
qb" ! average daily wage rate 平均每日工资率
`Mjm/9+18 average expenditure pattern 平均开支模式
SQ.4IWT(hR average growth rate 平均增长率
0I#<-9&d- average net fixed assets 固定资产平均净值
0(i`~ g5 average of relatives 相对价格平均数
[;?^DAnK2 average price 平均价格
I7uYsjh @u average propensity to consume 平均消费倾向；一般消费倾向
61m QJHl. average propensity to save 平均储蓄倾向；一般储蓄倾向
} K*ri average rate 平均率
PH7L#H^ average revenue 平均收入；平均收益
gIRCJ=e[b average stock 平均库存；平均存货
Q1jyetk~I average yearly rent 平均年租
>^ Y 9p~ avoidance of double taxation 避免双重课税
PN'8"8`{ avoidance of tax 避税
