A:
m`8 tHHF A share Ａ股；甲类股份
]yA_N>k2K abatement of tax 减税；减扣免税额
<nn!9V\C ABN AMRO Bank N.V. 荷兰银行
RQ[6svfP above-the-line expenditure 线上项目支出；经常预算支出
e6^iakSd.L above-the-line receipt 线上项目收入；经常预算收入
mC84fss ABSA Asia Limited 南非联合亚洲有限公司
kk3G~o + absolute change 绝对数值变更
S;S_<GX absolute expenditure 实际开支
K|-RAjE absolute guideline figure 绝对准则数字
[E/8E
h < absolute interest 绝对权益
z#sSLE.$Z absolute order of discharge 绝对破产解除令
q.PXO3T absolute profit margin 绝对利润幅度
F6)/Iiv absolute value 实值；绝对值
DKqO5e\l8@ absolutely vested interest 绝对既得权益
%:[Y/K- absorbed cost 已吸收成本；已分摊成本
P3V }cGZ absorption 吸收；分摊；合并
}L|XZL_Jo# absorption rate 吸收率；摊配率；分摊率
Y ptP_R:2p ACB Finance Limited 亚洲商业财务有限公司
sTO9>~sj acceptable form of reciprocity 合理的互惠条件
R~(_m#6`: acceptable rate 适当利率；适当汇率
uJ/ &!q<3 acceptance agreement 承兑协议
Cg&cz]*q| acceptance for honour 参加承兑
-44''w?z acceptor 承兑人；接受人；受票人
!u|s| 6{\ acceptor for honour 参加承兑人
Sc&p*G accident insurance 意外保险
`<d{(9 :+ Accident Insurance Association of Hong Kong 香港意外保险公会
u\|Ys accident insurance scheme 意外保险计划
:KJZo,\ accident year basis 意外年度基准
N^K@$bs4^ accommodation 通融；贷款
G7H'OB
& accommodation bill 通融票据；空头票据
rfxLCiV accommodation party 汇票代发人
)wz3 m L account balance 帐户余额；帐户结余
KmRxbf account book 帐簿
STg YXA( account collected in advance 预收款项
QsH Fk5) account current book 往来帐簿
D$y-Kh account of after-acquired property 事后取得的财产报告
zi ui account of defaulter 拖欠帐目
QOY M/1U account payable 应付帐款
`?:X-dh_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
w97B )Kn6 account receivable 应收帐款
7 {#^ zr account receivable report 应收帐款报表
d/`Q,Vl account statement 结单；帐单；会计财务报表
NI?YUhg> account title 帐户名称；会计科目
p=8?hI/bim accountant's report 会计师报告
$WK~|+"{> Accountant's Report Rules 会计师报告规则
~gvw6e*[ accounting and auditing procedure 会计与审计程序；会计与核数程序
{F+iL&e) Accounting Arrangements 《会计安排》
n:[ GK_ accounting basis 会计基础
rui]_Fn]I accounting by Official Receiver 破产管理署署长呈交的帐目
-dsE9)&8DX Accounting Circular 《会计通告》
]AzDkKj accounting class 会计类别
.[4Dv t|>6 accounting date 记帐日期；会计结算日期
F^|4nBd*ub accounting for money 款项核算
6)~J5Fb Accounting Officer 会计主任
2s:$4]K D accounting period 会计报告期；会计期
5A=FEg accounting policy 会计政策；会计方针
]QAMCu(> accounting practice 会计惯例
l@ W?qw accounting principle 会计准则
@.h|T)Zyr accounting record 会计记录
)s 4a<S c] accounting report 会计报告
z g Dc= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
knJoVo] Accounting Society of China 中国会计学会
Ro|% pT accounting statement 会计报表
2DTBL:?` accounting system 会计制度；会计系统
,,[pc accounting transaction 会计事项；帐务交易
:IlJQ{=W accounting treatment 会计处理
)S 6"I accounting year 会计年度
^J Y]w^u accretion 增值；添加
73OYHp_j accrual 应计项目；应累算数目
42mZ.,< accrual basis 应计制；权责发生制
uKocEWB=/F accrual basis accounting 应计制会计；权责发生制会计
H '(Ky accrue 应累算；应计
;nB.f.e` accrued benefit 应累算利益
)w++cC4/5 accrued charges 应计费用
csay\Q{ accrued cumulative preference share dividend 应累算的累积优先股股息
k3B-;%3I; accrued expenses 应累算费用
VaRP+J}UA. accrued interest payable 应付利息；应计未付利息
N/&t) 7 accrued interest receivable 应收利息；应计未收利息
41V}6+$g accrued right 累算权益
{Jj
vF accruing profit 应累算的利润
h^$ c accumulated fiscal reserve 累积财政储备
VDP \E<3" accumulated profit 累积利润；滚存溢利
]DO"2r accumulated reserve 累积储备
sAz]8(Fi0 accumulation of surplus income 累积收益盈余
]#VNZ#(" acquired assets 既得资产
, HE +|y# acquisition 收购；购置；取得
5b^`M acquisition cost 购置成本
_Q1[t9P" acquisition expenses 购置费用
MKN],l
N acquisition of 100% interest 收购全部股权
9xm' 0 ' acquisition of control 取得控制权
<c &6M acquisition of fixed assets 购置固定资产
/
!*+9+h acquisition of shell “买壳”
) 2jBhT acquisition price 收购价
wNgS0{}&` act of God 天灾
*N #{~ acting partner 执事合伙人
;K9rE3
active market 买卖活跃的市场；交投畅旺的市场；旺市
oH|<(8efD active partner 积极参与的合伙人
.;xt{kK active trading 交投活跃
+ (|6Wv actual circulation 实际流通
JxM[LvVi actual cost 实际成本
% "0g }tK6 actual expenditure 实际开支；实际支出
-O?}-6,_Z actual income 实际入息；实际收入；实际收益
`Mp-4)mn actual market 现货市场
z_LN*u
actual price 现货价；实际价格
& _N$S2 actual profit 实际利润
b\O%gg\p%! actual quotation 实盘；实际价位；实际报价
]FLi^ }ct actual year basis 按实际年度计算
CUR70[pB) actuals 实货
?yq1\G)] actuarial investigation 精算调查
.s !qf!{V` actuarial principle 精算原则
eBW=bK~[VP actuarial report 精算师报告
o@&d d
NO Actuarial Society of Hong Kong 香港精算学会
oG_-a(N actuarial valuation 精算师估值
Tp7slKc0p actuary 精算师
V=v7<I=] ad referendum agreement 暂定协议；有待覆核的协定
'sCj|=y2Qc ad valorem duty 从价税；按值征税
c$>$2[*= ad valorem duty system 从价税制
pjP
R3
r ad valorem fee 从价费
XeT{y]lkd ad valorem tariff 从价关税
&m>sGCZ additional allowance 额外免税额
?$#,h30 additional amount for unexpired risk 未过期风险的额外款额
(7qdrA eP additional assessable profit 补加应评税利润
#K3`$^0 s additional assessment 补加评税
>$yqx1=jW additional commitment 额外承担
DV WqrK}q additional commitment vote 额外承担拨款
*l[;g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_V`Gmy[]p additional dependent parent allowance 供养父母额外免税额
RvPC7,vh additional provision 额外拨款
}H4Z726 additional stamp duty 附加印花税
Rn-RMD{dh additional tax 补加税罚款；补加税款
TEK]$%2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
dlx "L% adjudged bankrupt 被裁定破产
[*k 25N adjudicated bankrupt 裁定破产人
I w< :
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dk^Uf84.Gr adjudication of bankruptcy 裁定破产；宣告破产
kCu" G adjudication of insolvency 裁定无力偿还债务
~X`_ g/5X adjusted actual 经调整的实数；调整后的实数
};: +0k/ adjusted current assets 经调整的流动资产；调整后的流动资产
MZ{gU> K+ adjusted figure 经调整的数字；调整后的数额
_8U
5mW adjusted liabilities 经调整的负债；调整后的负债
u, R;=DNl adjusted loss 经调整的亏损；调整后的亏损
z [I3k adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
`;9Z?]}` adjusted profit 经调整的利润；调整后的利润
7jZ=+2 adjusted surplus 经调整的盈余额；调整后的盈余额
zNs8yMnFr adjusted value 经调整的价值；调整后的价值
s]"NqwIPK adjustment 调整；修订；理算〔保险〕
-Pr1 r adjustment centre 调剂中心
Myy NYZ adjustment lag 调整过程的时间差距；调整时差
.cV<(J 5o adjustment mechanism 调整机制
gJ8+HV adjustment of loss 亏损调整
fgW>U*.ar adjustment process 调整过程；调整程序
vThK@P!s adjustment range 调整幅度
O7_u9lz2 administered exchange rate 受管制汇率
R4V~+tnbG& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v?U;o& L(
administration expenses 行政费用
g (i_di administration fee 手续费；行政费
i '$V'x'k administration in bankruptcy 破产管理
VR @V3 ~ administration order 遗产管理令
{F/0pvP9 administrator 管理人；遗产管理人
csPziH$wl administrator of the estate 遗产管理人
nYcj6? admission of debt 债项承认书
z|o7k;raH admission of proof 接纳债权证明
fU )@Lj1Wo advance 放贷款项；垫付款项；预支款项；预付款项
#]iSh(|8 advance account 暂支帐目；预付款帐户
6 Ch
[!=p{ advance compensation 预付补偿金
FSs<A@ advance from shareholder 股东垫款
f+/A D advance pending reimbursement 预支以待日后付还
)NoNgU\7! advanced economy 先进经济体系
R3;,EL{H& advancement 预付；预付财产
FG^ Jh5 advances warrant 垫款令
ld-Cb 3R^ advancing 贷出
c?;YufH'j adverse balance 逆差
!5hNG('f adverse exchange 逆汇
\Tc<27 - advertisement addressed to shareholders 在报章刊登的致股东通告
pE<@ advice for collection 托收通知书
b=5"*=T{+ advice of drawing 提款通知书；汇票通知书
|bwz advice of payment 付款通知
<@DF0x! Advisory Committee [Securities and Futures Commission]
O]>FNsh ! 谘询委员会〔证券及期货事务监察委员会〕
LovVJ^TD0i Advisory Committee on Diversification 经济多元化谘询委员会
^Lx(if
WJ affidavit 誓章；遗产申报誓章
,co~@a@9 affidavit of no receipt 述明无收款的誓章
&X^ -|7~N affiliate 联号；联营公司；附属公司
/YP,Wfd% affiliated company 附属公司；联号；联营公司
{xFgPtCM affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zT\nj&7 affordability 负担能力
h& t/
L African Development Bank [AfDB] 非洲开发银行
@2Lp I*]C after-acquired property 事后取得的财产
5cv&`h8uo_ after-hours dealing 市后交易
6%hr]>L after-tax profit 税后盈利；税后利润；税后溢利
7wivu*0 agency agreement 代理协议
Md4hd#z agency expenses 代理机构的开支
HinPO agency fee 代理费
m zh8<w?ns Agency Law 《代理法》
{<~oa+" agent 代理人；承销人
$S_xrrE# agent of company 公司代理人
M x/G^y O9 agent's fee 代理人费；经纪费
:7,j%ELic aggregate 总计；总数；总体数字
rjFIK`_w aggregate amount 总款额；总额
XYi-o][Mf aggregate assets and liabilities 总体资产与负债
, G q? aggregate at constant price 按固定价格计算的总体数字
e5g# a} aggregate demand 总需求
A &d67,&B aggregate gross position 总持仓量
4O TuX! aggregate limit 总限额
lo1<t<w` aggregate of salaries tax 合计薪俸税
H{}Nr
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BwLggo aggregate supply 总体供应
i#&iT P` aggregate surplus 总盈余
gQ < >S aggregate total 整体总额
* LaL('.> aggregate value 总值；合计价值
g[D(]t\# x aggregated basis 合计基准
Y<4%4>a aggregated net chargeable income 合计应课税入息实额
- x~4@~ aggregation 合并计算；合计；总和
W E-cq1) aggregation of incomes of husband and wife 夫妇入息合并计算
N)kZ2|oD aggregation of property 财产的总和
u<VR;p:y agio 差价；贴水
k10g %K4g 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》
~rUcko8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5^,"Ve| 《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》
+N| }6e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&V`~ z
e 《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》
ftr8~*]O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9+"R}Nxv^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~ `xaBz0q agreement for a settlement 授产协议
gMGX)Y ,=/ agreement for assignment 转让协议
AYVkJq ? agreement for sale 售卖协议；买卖协议
>@Nn_d agreement for sale and purchase 买卖协议
XF6ed agreement for the payment of interest 支付利息协议
'n>v}__&| agreement for the repayment of money 还款协议
LU-,B?1 agreement of reinsurance 再保险协议
c:J;Q){Xz Agricultural Bank of China 中国农业银行
ii3{HJ*C air passenger departure tax 飞机乘客离境税
\ah.@s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0^0Q0A airport tax 机场税
E*sQ|" g alcohol duty 酒精税
jc$gy`, F alienation 让与；让渡；转让
"^Ax}Jr alimony 生活费；赡养费
'l sG? All Ordinaries Index [AOI] 所有普通股指数
!OCb^y all risks 全险；综合险
\CY_nn|&g All Sales Record for Stock Market 《股票市场成交报告》
ujLz<5gKuO Allied Capital Resources Limited 新联财务有限公司
7f$ hg8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)YtdU(^J$ allocation letter 拨款信件
?; bsg 9 allocation of fund 分配款项；预留款项
JO3x#1~;_ allocation of profit 利润分配；溢利分配
qg`8f? allocation warrant 拨款令
6>X9|w allotment 分配；配股
5DI& pR1eZ allotment notice 股份配售通知；配股通知
<>Nq ]WqA allotment of shares 股份分配
?o D]J allowable 可获宽免；免税的
5x2m ]u allowable business loss 可扣除的营业亏损
N!{wa PbPi allowable expenses 可扣税的支出
,\DSi&T allowance 免税额；津贴；备抵；准备金
!,(6uO% allowance for debts 债项的免税额
8mmHefZ}2! allowance for depreciation by wear and tear 耗损折旧免税额
pX/42W allowance for funeral expenses 殡殓费的免税额
)y .1}R2[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7m<;"e) allowance for repairs and outgoings 修葺及支出方面的免税额
tO@n3"O allowance to debtor 给债务人的津贴
?V{AP&#M$x alteration of capital 资本更改
G-DvM6T
alternate trustee 候补受托人
!W4X4@ amalgamation 合并
dsUt[z1w5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k"L?("~ ambit of charges 征税范围；收费范围
ZLS\K/F>>= amended valuation 经修订的估值
O>M 4 %p American Commodities Exchange 美国商品交易所
# ~ I.F4 American Express Bank Limited 美国运通银行
'QP~uK American Stock Exchange 美国证券交易所
q83! PI amortization 摊销
Y) ig:m]# amount due from banks 存放银行同业的款项
~ Pm[ Ud amount due from banks abroad 存放海外银行同业的款项
@hG]Gs[,o amount due from holding companies 控股公司欠款
OsGKlWM/ amount due from local banks 存放本港银行同业的款项
dfa^5`_ amount due to banks 银行同业的存款
sN8)p%'Lg amount due to banks abroad 海外银行同业的存款
>T)#KQ1t amount due to holding companies 控股公司存款
ol7^T amount due to local banks 本港银行同业的存款
TwT@_~ IM amount due to outport banks 外埠银行同业的存款
<y! (X"n` amount for note issue 发行纸币的款额
.szc -r{ amount of bond 担保契据的款额
{S Oy- amount of consideration 代价款额
Rn d.<jz+Y amount of contribution 供款数额
%n!7'XF'[ amount of indebtedness 负债款额
a9sbB0q-K@ amount of principal of the loan 贷款本金额
%u@}lG k amount of rates chargeable 应征差饷数额
k0e {c amount of share capital 股本额
P'Gf7sQt7 amount of sums assured 承保款额
Q2 S!}A amount of variation 变动幅度
N+ #lS7 amount of vote 拨款数额
YM`I&!n amount payable 应付款额
5i eF8F% amount receivable 应收款额
OngUZMgdb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^rX5C2}G\D analysis 分析
<`P7^
'z! ancillary risk 附属风险
AnD#k ] annual account 周年帐目；周年帐目报表；年度决算；年结
#
VAL\Z annual accounting date 年结日期
i uGly~ annual allowance 每年免税额；年积金；年度津贴；年津
8 ED}!;ZU annual balance 年度余额
ro8c-[V annual disposable income 每年可动用收入
7A6: * annual estimates 周年预算
tDQo1,(oY annual fee 年费
z"PU`v annual general meeting 周年大会
Vgg' 5o&. annual growth rate 年增率；每年增长率
C
U 8s* annual long-term supplement 长期个案每年补助金
: 6| nXL
annual pensionable emolument 可供计算退休金的年薪
j
+u3VP annual report 年报
O ,Sqh$6U Annual Report on the Consumer Price Index 《消费物价指数年报》
}%l k$g'; annual return 周年报表；周年申报表；每年报税表格
!hc#il'g]. Annual Return Rules 《周年报表规则》
q Xj]O3
mm annual review of consumer prices 每年消费物价回顾
'X(Sn3 annual roll-forward basis 逐年延展方式
)N}.n2Y8W annual salary 年薪
hVLV M qd annual statement 年度报表；年度决算表
E8Y(C_:s 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
|j w{7\+ annuitant 年金受益人
p8bAz annuity 年金
|3K]>Li o annuity contract 年金合约
J*zm*~8\ annuity on human life 人寿年金
|k [ hk antecedent debt 先前的债项
hha!uD~ ( ante-dated cheque 倒填日期支票
dZ;r n!dg> anticipated expenditure 预期开支
s^lm
81; anticipated net profit 预期纯利
^a # anticipated revenue 预期收入
C%T$l8$ anti-inflation measure 反通货膨胀措施
\*i[m&3;q anti-inflationary stance 反通货膨胀立场
ZhnRsn9 apparent deficit 表面赤字
FrL
;1zt apparent financial solvency 表面偿债能力
F*{1, gb apparent partner 表面合伙人
mO0a: i! application for personal assessment 个人入息课税申请书
I;rh(FMV application of fund 资金应用
N&Y QZ^o application to release as liquidator and to destruct the books of accounts and documents
E!]d?t 3b 申请免除清盘人职务及毁灭帐簿与文件
;]I~AGH: appointed actuary 委任精算师
*m.4)2u= appointed auditor 委任核数师；委任审计师
= t!$72g\ appointed trustee 委任的受托人
+T*]!9%<`: appointer 委任人
t}m"rMbt apportioned pro rata 按比例分摊
@S#Ls="G apportionment 分配；分摊
wVac6q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QKt+Orz apportionment formula 分摊方程式
=Dc9|WuHN apportionment of estate duty 遗产税的分摊
C[2LP$6*/ appraisal 估价；评估
1yT\|2ARZ% appreciable growth 可观增长
G W~ ZmK appreciable impact 显着影响
XMi)PXs$ appreciable increase 可观增长
lDF26< <\` appreciation 增值；升值
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cTG!, appreciation against other currencies 相对其他货币升值
ov%. +5 P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y. 1dk appreciation tax 增值税
j"wbq-n,7 appropriation 拨款；拨用；拨付
Q|&Wcxq2! appropriation account 拨款帐目
cjy b:gAO Appropriation Bill 拨款法案
$?Z-BD 1 appropriation-in-aid system 补助拨款办法
> a"4aYj approved assets 核准资产
VU ,tCTXz approved basket stock 认可一篮子证券
("T8 mt[w> approved budget 核准预算
-5.~POO approved charitable donation 认可慈善捐款
@(I)]Ca%O approved charitable institution 认可慈善机构
MgG_D6tDM approved currency 核准货币；认可货币
Ua\<oD79] approved estimates 核准预算
yI G* approved estimates of expenditure 核准开支预算
0OF ]|hH approved overseas insurer 核准海外保险人
nA 5-P} approved overseas trust company 核准海外信托公司
L AcK% approved pooled investment fund 核准汇集投资基金
Y>a2w zr approved provident fund scheme 认可公积金计划
x^u [L$ approved provision 核准拨款
IKVS7m approved redeemable share 核准可赎回股份
h6uv7n~4 approved regional stock 认可地区性证券
a ,~}G'U approved retirement scheme 认可退休金计划
n}!D)Gx approved subordinated loan 核准附属贷款
03^?+[C arbitrage 套戥；套汇；套利
e}bY 9 arbitrageur 套戥者；套汇者
r>.^4 Z@ arbitrary amount 临时款项
Y&y5^nG arrangement 措施；安排；协定
8iKupaaOX arrears 欠款
4M3{P arrears of pay 欠付薪酬
S1G=hgF_L arrears of revenue 逾期未收税款；逾期未收的帐项
OYwH$5 articles of association 组织章程；组织细则；组织章程细则
ns;nle|m Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
IP-}J$$1 ascertainment of profit 确定利润
QCVwslj,K "Asia Clear" “亚洲结算系统”
@ 9q/jv` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
q@ 8j[15 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Yt#e[CYnu Asian Development Fund [ADF] 亚洲发展基金
8 1&5g' Asian dollar bond 亚洲美元债券
r5(-c]E7 Asian dollar market 亚洲美元市场
x39n7+j4 Asian dollar rate 亚洲美元利率
; VI W/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^ Z~'>J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[/ Ya4=C@ asked price 沽盘；喊价；索价；卖方报价
zm`^=cV assessable income 应评税入息
{xS\CC(g assessable loss 应评税亏损
~ @Au < assessable profit 应评税利润
n3LCQ:]T f assessable value 应评税值
xK;WJm" assessed profit 估定利润
elw}(l<F assessed value 经评估价值
dt=5 Pnf[y assessment 评税；评定；估价；评税单
dX>l"))yR assessment number 评税编号；估价编号
tW7 *(D assessment of additional tax 补加税评税
{nl4(2$ assessment of performance 业绩评估；实绩评价
e Zb8x Assessor 评税主任
L?~-<k asset price bubbles 资产价格泡沫
BR[f{)a5 asset-backed securities 具资产保证的证券
6yRxb ( assets accretion 资产增值
W$_@9W(Bl assets and liabilities 资产与负债
E*_l T`Hzf assets betterment statement 资产递增表；资产改进表
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assets lending 实物放款；有抵押贷款
Z*Qra4GBl] assets of the company passing on the death 死者去世时转移的公司资产
(&x #VmDL assets pledged as security for liabilities 用作负债抵押的资产
? MhY;z`= assets portfolio 资产投资组合
|Skxa\MI assets price 资产价格
L>qLl_. assets quality 资产质素
xo46L\ assets realization 资产变现
Y )=89s&t assets refinancing arrangement 资产再集资安排
E'J| p7 assets securitization 资产证券化
I 8 \Ka=w assets situated outside Hong Kong 在香港以外地方的资产
a ykNH>#Po assets stripping 削减资产；拆卖资产
X(;,- 7Jw assets value 资产值
T; u >]"S assignee 承让人
!pNY`sw} assignment 转让；转让书；转让契
ZxR D+` assignment of interest 权益转让
Kpo{:a assignment of letters patent and trade mark 专利证书及商标转让
= os%22* assignment of property 物业转让；物业转让书
UEvRK?mm= assignment right 转让权
6k=ink-/ assignor 转让人
T"2D<7frbo associate 有联系的人；有关连人士；相联者；合伙人；联系人
;&Oma`Ec Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9rn[46s` associate member 附属会员
>|[74#}7 associated body corporate 相联法人团体
MOIH%lpe associated company 相联公司；联属公司
`<C /-Au associated corporation 相联法团
b%fn1Ag9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fi2@`37PM 公认会计师公会〔英国〕
M)U 32gI: Association of Futures Exchange Brokers 香港期货经纪协会
HZ1e~IIw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@ qfVt association of underwriters 承保人组织
fdD?"z assumption of control 接管
U0+ Hk+ assurance 担保；保险；转易；转易书
C>qKKLZ assurance of interest 权益的转易
+##b}?S% at 19XX price 按一九ＸＸ年价格计算
$Qv+*% c at a discount 按赔价计算；按贴水价格计算；打折扣
~8-Z= - at a premium 按溢价计算；按升水价格计算
x_JCH7- at call 通知付款；按通知
<[H1S@{W at constant market price 按固定市价计算
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at constant price 按固定价格计算
/l,V0+p at cost 按成本计算
!6pOY*> j at current market price 按当时市价计算；按现时市价计算
eoS8e$} at current price 按当时价格计算；按现时价格计算
\wxS~T<&L at factor cost 按要素成本计算；按生产要素成本计算
]Xur/ C2A at money-of-the-day price 按付款当日价格计算
R18jju>Zr at or better 按指定或较佳价位〔买卖指令〕
ov= [g l at par 按面值计算；平价
Fvy__ qcHi at sight 见票即付
Wh:SZa| at the close 按收市盘
['MG/FKuv at the opening 按开市盘
l!plw,PYC attestation 见证；见证条款
_U.D*f<3) at-the-money option 平价期权
n+M:0{Y| attorney 受权人；受托代表人
.O{2]e$ attornment 新拥有人承认书
LsnM5GU7 attributable profit 可归属利润
z\,g %u41 attributable share value 可归属股份价值
g3%Xh0007{ Auckland Stock Exchange 奥克兰证券交易所
k;w1y( auction 拍卖
`4RraJj>0~ auctioneer 拍卖商
@ N,EoSb : audit 审计；核数
$#g1Mx{ Audit Commission 审计署
d7y`AS@q6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Zu\(XN?62 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〕
X=Q)R 1~6v audit review 帐目审查
?v>!wuiP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x .C NDG audited account 审计帐目；经审计的帐目
/Hs Jyp+t audited annual account 经审计的周年帐目
*7C t#GC audited balance sheet 经审计的资产负债表
iK$)Iy0 auditor 核数师；核数主任；审计师
'b#`8k~> auditor's certificate 核数师证明书；审计师证明书
6uCa iPV auditor's report 核数师报告；审计师报告
&+\J "V8 Aussie bond 澳元债券
yVvO! austerity budget 紧缩预算
[a;U'v* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J~6+z BF Australia All Ordinaries Index 澳洲所有普通股票指数
WHQ g6r Australian Dollar [AUD] 澳元
+ RX{ Australian Options Market 澳大利亚期权市场
TK pka]nJ Australian Securities Commission 澳洲证券事务监察委员会
njveZav Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r^mP'# Australian Stock Exchange 澳大利亚证券交易所
8,p nm Austrian Schilling [ATS] 奥地利先令
hBf0kl authentication 认证；鉴证
Fu0 dYN authority to purchase 委托购买证；委购书
NKD<VMcqw authorization 认可；核准；授权；授权书
:?s~,G_*l authorization by direction 指示授权
wR\Y +Z authorization by instruction 指令授权
Kv'2^B authorization by warrant 令状授权
\0iF <0oy authorization of unit trust 单位信托的认可
VLuhURI) authorized agent 指定代理人
>(s)S[\ authorized capital 法定资本
31 \l0J g authorized clerk 出市员
37DyDzW)' authorized dealer 认可交易商
LfEeFF=#n authorized financial institution 认可财务机构
5w)tsGX\ authorized fund 认可基金
V?Y;.n&y authorized fund house 获授权的基金公司；认可基金公司
"d60IM#N? authorized institution 认可机构
hA.? 19<Z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Vu '3%~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-y70-K3 authorized insurer 获授权保险人；获认可承保人
Z,%^BAJ authorized investment 特准投资项目
aA?Uf~ "t authorized person 获授权人
&FF%VUfQJ authorized representative 获授权代表
96UL](l(` authorized share capital 法定股本
")MjR1p automated quotation system 自动报价系统
> 4>!zZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
= *7K_M& 自动交易系统〔香港期货交易所有限公司〕
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O! automatic adjustment mechanism 自动调整机制
!63p?Q= automatic adjustment system 自动调整系统
7U> Xi'? Automatic Clearing House 自动票据交换所
tLXwszR0 r automatic exchange rates accumulation system 自动化汇率累集系统
#T1py@b0zA Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
YIv!\`^ \ automatic teller machine [ATM] 自动柜员机
3-z; pk
autopay 自动转帐
duC xYhh| available assets 可用资产
<R)%K); available fiscal reserve 现存财政储备
p
R=FH # available profit 可用利润
4}@J]_]Z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w Q
/IT}- average 平均；平均数；海损
'thWo wE average basic salary 平均基本薪金
n4; average consumer expenditure 平均消费开支；一般消费开支
'\8gY((7 average cost 平均成本
k%|7H,7 average cost of land production 增辟土地平均成本
% UDz4?zx average daily turnover 平均每日成交额
o2 average daily wage rate 平均每日工资率
XKD0n^L[ average expenditure pattern 平均开支模式
pvdM3+6 average growth rate 平均增长率
5VD(fW[OW] average net fixed assets 固定资产平均净值
iV#sMJN9 average of relatives 相对价格平均数
L c.=CBQ average price 平均价格
0
@ ]gW average propensity to consume 平均消费倾向；一般消费倾向
S B2R average propensity to save 平均储蓄倾向；一般储蓄倾向
Fk(nf9M% average rate 平均率
\1Tu
P}P average revenue 平均收入；平均收益
K Y5 it9e average stock 平均库存；平均存货
`@%hz%8 Y average yearly rent 平均年租
"Sm'TZx avoidance of double taxation 避免双重课税
xN lxi avoidance of tax 避税
