A:
@n'ss!h A share Ａ股；甲类股份
t O;W?g abatement of tax 减税；减扣免税额
HBGA
lZ ABN AMRO Bank N.V. 荷兰银行
Upen/1 bA above-the-line expenditure 线上项目支出；经常预算支出
m3e4 9 bP above-the-line receipt 线上项目收入；经常预算收入
LZ: \V)5+ ABSA Asia Limited 南非联合亚洲有限公司
ZO$T/GE6% absolute change 绝对数值变更
5ml}TSMu' absolute expenditure 实际开支
n:] 1^wX# absolute guideline figure 绝对准则数字
=x]dP . absolute interest 绝对权益
glIIJ5d|, absolute order of discharge 绝对破产解除令
IcA~f@ absolute profit margin 绝对利润幅度
eZ$1|Sj]j absolute value 实值；绝对值
{-q TU6 absolutely vested interest 绝对既得权益
k=
1+mG absorbed cost 已吸收成本；已分摊成本
Jtk(yp{Zz absorption 吸收；分摊；合并
[p<[83' ] absorption rate 吸收率；摊配率；分摊率
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jn ACB Finance Limited 亚洲商业财务有限公司
e:occT acceptable form of reciprocity 合理的互惠条件
|:BYOxAYZ8 acceptable rate 适当利率；适当汇率
j"8N)la acceptance agreement 承兑协议
izo
$0 acceptance for honour 参加承兑
j o#F& acceptor 承兑人；接受人；受票人
Uwa1)Lwn acceptor for honour 参加承兑人
(j"MsCwE accident insurance 意外保险
5aQg^f%\ Accident Insurance Association of Hong Kong 香港意外保险公会
k] YGD accident insurance scheme 意外保险计划
W}3vY] accident year basis 意外年度基准
w+P^c | accommodation 通融；贷款
3f8Z ?[Bb@ accommodation bill 通融票据；空头票据
i|'t!3I^m accommodation party 汇票代发人
Wb xksh:)Q account balance 帐户余额；帐户结余
ZK *aVYnu account book 帐簿
y$NG . .S account collected in advance 预收款项
_.LWc^Sg account current book 往来帐簿
z|H>jit+ account of after-acquired property 事后取得的财产报告
N Q=YTRU account of defaulter 拖欠帐目
Dw,f~D$+ic account payable 应付帐款
W{aN S@1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
c>.X c[H account receivable 应收帐款
ZeV)/g,w account receivable report 应收帐款报表
v21? account statement 结单；帐单；会计财务报表
S45_-aE account title 帐户名称；会计科目
,BAF?} 04= accountant's report 会计师报告
Z8UM0B=i Accountant's Report Rules 会计师报告规则
@kymL8"2w accounting and auditing procedure 会计与审计程序；会计与核数程序
v:;cTX=x`# Accounting Arrangements 《会计安排》
P2F>iK#U accounting basis 会计基础
G$<0_0GF accounting by Official Receiver 破产管理署署长呈交的帐目
Y.#+Yh[ Accounting Circular 《会计通告》
`h 6W@ROb accounting class 会计类别
INpub 5 accounting date 记帐日期；会计结算日期
49G Cj`As accounting for money 款项核算
N4-J !r@#~ Accounting Officer 会计主任
g7i 6Y j1 accounting period 会计报告期；会计期
l0) uu4| accounting policy 会计政策；会计方针
(7,Aw f5D~ accounting practice 会计惯例
wYG0*!Vj accounting principle 会计准则
\>k+Oyj accounting record 会计记录
p7er04/}\ accounting report 会计报告
BZ9iy~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Bs }>#I Accounting Society of China 中国会计学会
Q8i6kf! accounting statement 会计报表
RGmpkQEp accounting system 会计制度；会计系统
@Iu-F4YT accounting transaction 会计事项；帐务交易
l-EQh*!j accounting treatment 会计处理
<^ {: K` accounting year 会计年度
+6atbbe} accretion 增值；添加
~O-8 h0d3 accrual 应计项目；应累算数目
=oJiNM5_u accrual basis 应计制；权责发生制
|&7 ,g accrual basis accounting 应计制会计；权责发生制会计
oJ:J'$W( accrue 应累算；应计
Ag s`%( accrued benefit 应累算利益
< & iBR accrued charges 应计费用
7/L7L5h< accrued cumulative preference share dividend 应累算的累积优先股股息
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M=2 accrued expenses 应累算费用
Y2n*T
KXI, accrued interest payable 应付利息；应计未付利息
M='Kjc>e accrued interest receivable 应收利息；应计未收利息
p6'8l~W + accrued right 累算权益
v'tk: Hm1 accruing profit 应累算的利润
*2F }e4v accumulated fiscal reserve 累积财政储备
K2 2 Xo<3 accumulated profit 累积利润；滚存溢利
g_U69
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s=4.Ovd\ accumulation of surplus income 累积收益盈余
+&@0;zSga acquired assets 既得资产
KG$2u:n acquisition 收购；购置；取得
ig{5 ]wZ( acquisition cost 购置成本
pJ[Q.QxU acquisition expenses 购置费用
J7xmf,76w acquisition of 100% interest 收购全部股权
9K!='u` acquisition of control 取得控制权
.2xkf@OP acquisition of fixed assets 购置固定资产
-yeT $P&| acquisition of shell “买壳”
ZI7<E acquisition price 收购价
)RFeF!(" act of God 天灾
c^y 1s* acting partner 执事合伙人
_rd{cvdR active market 买卖活跃的市场；交投畅旺的市场；旺市
xJCpWU3wM active partner 积极参与的合伙人
xTT>3Fj active trading 交投活跃
CCV~nf actual circulation 实际流通
Rd)QVEk>SD actual cost 实际成本
UZ#2*PH2E actual expenditure 实际开支；实际支出
d/1XL[& actual income 实际入息；实际收入；实际收益
s9iM hCu| actual market 现货市场
S J5kA` actual price 现货价；实际价格
z{\.3G actual profit 实际利润
Fm "$W^H actual quotation 实盘；实际价位；实际报价
8*wI^ *Q actual year basis 按实际年度计算
e+wd>iiB actuals 实货
zu#o<6E{ actuarial investigation 精算调查
eORt
qX8* actuarial principle 精算原则
_q 8m$4 actuarial report 精算师报告
K@m^QioMj Actuarial Society of Hong Kong 香港精算学会
N"TD$NrK\ actuarial valuation 精算师估值
~6tY\6$9f actuary 精算师
YbKW;L&Ff ad referendum agreement 暂定协议；有待覆核的协定
8T4 J^6 ad valorem duty 从价税；按值征税
PJ{.jW wD ad valorem duty system 从价税制
rAKd f?? ad valorem fee 从价费
I1g u<a ad valorem tariff 从价关税
}wV rmDh \ additional allowance 额外免税额
!T*izMX } additional amount for unexpired risk 未过期风险的额外款额
KVuv%? additional assessable profit 补加应评税利润
(Gc l,IW additional assessment 补加评税
cc[w%jlA# additional commitment 额外承担
yWzTHW`)Mr additional commitment vote 额外承担拨款
kbY@Y,:w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[ C$ 0HW additional dependent parent allowance 供养父母额外免税额
#_d%hr~d additional provision 额外拨款
}1V&(#H 2 additional stamp duty 附加印花税
$dR%8@.H additional tax 补加税罚款；补加税款
XebCl{HHp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'g#GUSXfj adjudged bankrupt 被裁定破产
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adjudicated bankrupt 裁定破产人
< -Nj adjudication fee 裁定费；评定印花税额手续费；评估契据费
l _:%?4MA adjudication of bankruptcy 裁定破产；宣告破产
)7^jq | adjudication of insolvency 裁定无力偿还债务
KjadX&JD adjusted actual 经调整的实数；调整后的实数
c\ Dv3bF adjusted current assets 经调整的流动资产；调整后的流动资产
iQKfx#kt adjusted figure 经调整的数字；调整后的数额
om1 / 9 adjusted liabilities 经调整的负债；调整后的负债
XL:7$ adjusted loss 经调整的亏损；调整后的亏损
]9' \<uR 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
rhrlEf@ adjusted profit 经调整的利润；调整后的利润
]Uu/1TTf adjusted surplus 经调整的盈余额；调整后的盈余额
+~ -|(
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DcOLK\ adjustment 调整；修订；理算〔保险〕
g=)@ yZ3>v adjustment centre 调剂中心
;bX{7j adjustment lag 调整过程的时间差距；调整时差
.qZ< ROZ adjustment mechanism 调整机制
x InWcQ adjustment of loss 亏损调整
mWh:,[o adjustment process 调整过程；调整程序
`JR dOe adjustment range 调整幅度
S'txY\ administered exchange rate 受管制汇率
R`c5- 0A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>2a~hW|, administration expenses 行政费用
Sz
=z
TPnO administration fee 手续费；行政费
< *[(t;i administration in bankruptcy 破产管理
f =Nm2(e administration order 遗产管理令
MYjCxy-;A administrator 管理人；遗产管理人
O%Mh
g\#B administrator of the estate 遗产管理人
6[cMPp x admission of debt 债项承认书
&\LbajP:+ admission of proof 接纳债权证明
CV k8MA advance 放贷款项；垫付款项；预支款项；预付款项
B4 hR3 % advance account 暂支帐目；预付款帐户
b#sO1MXv advance compensation 预付补偿金
ZM" t. advance from shareholder 股东垫款
OHU(?TBo advance pending reimbursement 预支以待日后付还
>a<;) K^1 advanced economy 先进经济体系
\?j(U8mB> advancement 预付；预付财产
;/v^@ advances warrant 垫款令
u> BR WN advancing 贷出
u% FA. adverse balance 逆差
PYZ 8@G adverse exchange 逆汇
kW"N~Xw ) advertisement addressed to shareholders 在报章刊登的致股东通告
% :NI@59 advice for collection 托收通知书
!59q@M ya[ advice of drawing 提款通知书；汇票通知书
1peN@Yk2W advice of payment 付款通知
'>Z
Ou3> Advisory Committee [Securities and Futures Commission]
Q]8r72uSk 谘询委员会〔证券及期货事务监察委员会〕
U-@\V1;C Advisory Committee on Diversification 经济多元化谘询委员会
fIu/*PFPVY affidavit 誓章；遗产申报誓章
uB \A8zC affidavit of no receipt 述明无收款的誓章
o\N),;LM affiliate 联号；联营公司；附属公司
2n \EZ affiliated company 附属公司；联号；联营公司
|K]tJi4fz affirmation [estate duty] 非宗教式宣誓〔遗产税〕
dQ<EDtap affordability 负担能力
>">-4L17m African Development Bank [AfDB] 非洲开发银行
139_\=5|U/ after-acquired property 事后取得的财产
Y9ru~&/o$ after-hours dealing 市后交易
qg_=5s after-tax profit 税后盈利；税后利润；税后溢利
ujaaO6oZ7 agency agreement 代理协议
{J[0UZ6 agency expenses 代理机构的开支
k{; 2*6b0 agency fee 代理费
QgP
UP[ Agency Law 《代理法》
='(:fHhhX agent 代理人；承销人
Z',pQ{rD agent of company 公司代理人
7>#74oy agent's fee 代理人费；经纪费
7Xa Ri@uG aggregate 总计；总数；总体数字
7z}NI,R}1 aggregate amount 总款额；总额
.mMM]*e[0 aggregate assets and liabilities 总体资产与负债
bFcI\Q{4 aggregate at constant price 按固定价格计算的总体数字
!( /dbHB aggregate demand 总需求
:>|[ o&L aggregate gross position 总持仓量
) .\%a
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`,J\E<4J aggregate of salaries tax 合计薪俸税
G3q\Z`|3h aggregate performance 总体表现；总体业绩
=oBV.BST u aggregate supply 总体供应
HJDM\j*5 aggregate surplus 总盈余
FbF P aggregate total 整体总额
zFlW\wc aggregate value 总值；合计价值
|1#*`2j\=9 aggregated basis 合计基准
]`LMy t0 aggregated net chargeable income 合计应课税入息实额
.RdnJ& K* aggregation 合并计算；合计；总和
vFor j*Xo aggregation of incomes of husband and wife 夫妇入息合并计算
b^0=X!bg aggregation of property 财产的总和
q%nWBmPZ~y agio 差价；贴水
{Wt=NI?Ow 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》
7"1M3P5*8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gkDB8,C< j 《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》
XOU
9r ( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4h- tR 《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》
{D$+~ lO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+5voAx! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h D CR>G agreement for a settlement 授产协议
3{CXIS agreement for assignment 转让协议
p~qdkA< agreement for sale 售卖协议；买卖协议
)KG. :BO< agreement for sale and purchase 买卖协议
3= PRe agreement for the payment of interest 支付利息协议
H8X{!/,^ agreement for the repayment of money 还款协议
}5`Kn}rY agreement of reinsurance 再保险协议
L^dF
)y? Agricultural Bank of China 中国农业银行
{>9vm!<[*\ air passenger departure tax 飞机乘客离境税
`2G 0B@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^)TZHc2a[ airport tax 机场税
@u?m4v{ alcohol duty 酒精税
qeypa ! alienation 让与；让渡；转让
+Y-Gp4 " alimony 生活费；赡养费
r3'0{Nn+ All Ordinaries Index [AOI] 所有普通股指数
>HyZ~M all risks 全险；综合险
V3
2 F All Sales Record for Stock Market 《股票市场成交报告》
X sED I?p2 Allied Capital Resources Limited 新联财务有限公司
? g}G#j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,VI2dNst\ allocation letter 拨款信件
`ml allocation of fund 分配款项；预留款项
U&GSMjqg allocation of profit 利润分配；溢利分配
C h>r.OfP allocation warrant 拨款令
)m|)cLT& allotment 分配；配股
,XU<2jv] allotment notice 股份配售通知；配股通知
bZLY#g7L" allotment of shares 股份分配
-a !?% allowable 可获宽免；免税的
y2cYRHN[X} allowable business loss 可扣除的营业亏损
!#3v<_]#d allowable expenses 可扣税的支出
*jM]:GpyoU allowance 免税额；津贴；备抵；准备金
G8}k9?26( allowance for debts 债项的免税额
jBb:) allowance for depreciation by wear and tear 耗损折旧免税额
A{MMY{K3 allowance for funeral expenses 殡殓费的免税额
z#m ~} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\(C6|-:GY allowance for repairs and outgoings 修葺及支出方面的免税额
yhc}*BMZ allowance to debtor 给债务人的津贴
3s;^p,9
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*mby fu0q alternate trustee 候补受托人
50 8v:?^' amalgamation 合并
<- L}N ' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%g: 6QS| ambit of charges 征税范围；收费范围
F N\*x:g amended valuation 经修订的估值
Xh+;$2l.B American Commodities Exchange 美国商品交易所
h/k00hD60 American Express Bank Limited 美国运通银行
xPCRT*Pd American Stock Exchange 美国证券交易所
?k@^U9?R amortization 摊销
Ir#]p 9:x amount due from banks 存放银行同业的款项
[>![ViX amount due from banks abroad 存放海外银行同业的款项
pLSh
+*F amount due from holding companies 控股公司欠款
F JCs$0 amount due from local banks 存放本港银行同业的款项
|h%= a8 amount due to banks 银行同业的存款
H\RejGR amount due to banks abroad 海外银行同业的存款
a@!(o )> amount due to holding companies 控股公司存款
T5|e \<l amount due to local banks 本港银行同业的存款
>e^bq/' amount due to outport banks 外埠银行同业的存款
6 dgwsl~ amount for note issue 发行纸币的款额
|yS % amount of bond 担保契据的款额
2D U Y4Ti amount of consideration 代价款额
HA$X g
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0RgE~x!hI amount of indebtedness 负债款额
F_G .$a Cc amount of principal of the loan 贷款本金额
F%P"T%| amount of rates chargeable 应征差饷数额
$7" Y/9Y amount of share capital 股本额
nr&bpA/ amount of sums assured 承保款额
# ~Doz7~ amount of variation 变动幅度
?zex]!R amount of vote 拨款数额
9fm9xTL amount payable 应付款额
>v2/0>U amount receivable 应收款额
;* QK^ # Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F42<9 )I analysis 分析
ncqAof(/ ancillary risk 附属风险
oR7 [[H.4 annual account 周年帐目；周年帐目报表；年度决算；年结
,?P< =M annual accounting date 年结日期
bmu] zJ annual allowance 每年免税额；年积金；年度津贴；年津
_o[fjd annual balance 年度余额
JkhW LQ>o annual disposable income 每年可动用收入
LTx P@pr annual estimates 周年预算
^hXm=r4ozR annual fee 年费
djH &)&q! annual general meeting 周年大会
}y Vx"e) annual growth rate 年增率；每年增长率
Qk? WX
(`B annual long-term supplement 长期个案每年补助金
4C/G &w& annual pensionable emolument 可供计算退休金的年薪
4sRM" w; annual report 年报
)( 0if0D4 Annual Report on the Consumer Price Index 《消费物价指数年报》
`Fie'[F5,) annual return 周年报表；周年申报表；每年报税表格
`JO>g=,4 Annual Return Rules 《周年报表规则》
w"5Eyz-eO annual review of consumer prices 每年消费物价回顾
~m_{&,C A. annual roll-forward basis 逐年延展方式
`;Ho<26 annual salary 年薪
~ | b\1SR annual statement 年度报表；年度决算表
C$q};7b1N 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
3~{I/ft annuitant 年金受益人
XLC9B3Jt annuity 年金
)9 ^)t annuity contract 年金合约
Z#.1p'3qm1 annuity on human life 人寿年金
, Kl:4 Tv antecedent debt 先前的债项
"\i H/ ante-dated cheque 倒填日期支票
U0t|i 'Hx anticipated expenditure 预期开支
d(|q&b: anticipated net profit 预期纯利
q8_(P & anticipated revenue 预期收入
ynv{
rMl anti-inflation measure 反通货膨胀措施
3m= _ a anti-inflationary stance 反通货膨胀立场
l]4=W<N apparent deficit 表面赤字
u?" ="-^ apparent financial solvency 表面偿债能力
e8rZP(g&g apparent partner 表面合伙人
cI P.5)Ca application for personal assessment 个人入息课税申请书
+: x[cK application of fund 资金应用
(>vyWd ] application to release as liquidator and to destruct the books of accounts and documents
O 2-n- 申请免除清盘人职务及毁灭帐簿与文件
6#7hMQ0&;O appointed actuary 委任精算师
md* U appointed auditor 委任核数师；委任审计师
,VS(4 appointed trustee 委任的受托人
1~ W@[D
appointer 委任人
bn )1G$0| apportioned pro rata 按比例分摊
~n- Px) apportionment 分配；分摊
XVkw/ l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+}O -WX? apportionment formula 分摊方程式
Xf_#O'z apportionment of estate duty 遗产税的分摊
Kf1J;*i|\ appraisal 估价；评估
U|] cB appreciable growth 可观增长
S=ZZ[E_~S appreciable impact 显着影响
9v_s_ QkL2 appreciable increase 可观增长
PJ iU2Y33 appreciation 增值；升值
o`QNZN7/} appreciation against other currencies 相对其他货币升值
x(._?5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E{EO9EI appreciation tax 增值税
KJRAW]?{ appropriation 拨款；拨用；拨付
+!0K]$VZs appropriation account 拨款帐目
0S^&A?$= Appropriation Bill 拨款法案
*#'j0;2F appropriation-in-aid system 补助拨款办法
tBbOxM m0 approved assets 核准资产
T[ZmD{6l approved basket stock 认可一篮子证券
]o8]b7- approved budget 核准预算
& y5"0mA approved charitable donation 认可慈善捐款
?OLd
}8y approved charitable institution 认可慈善机构
3l%Qd< approved currency 核准货币；认可货币
5afD;0D5TI approved estimates 核准预算
Sp492W+ approved estimates of expenditure 核准开支预算
Xd=KBB[r? approved overseas insurer 核准海外保险人
gYhY1Mym approved overseas trust company 核准海外信托公司
9T;4aP>6j# approved pooled investment fund 核准汇集投资基金
lh Kn&U approved provident fund scheme 认可公积金计划
<Cv(@A-> approved provision 核准拨款
[K&%l]P7 approved redeemable share 核准可赎回股份
[
N|X approved regional stock 认可地区性证券
!{g<RS( c approved retirement scheme 认可退休金计划
4d`YZNvZW/ approved subordinated loan 核准附属贷款
qFD ZD)K arbitrage 套戥；套汇；套利
uX*2Rs$s arbitrageur 套戥者；套汇者
4~ ,Z ' k arbitrary amount 临时款项
*[{j'7*cc arrangement 措施；安排；协定
sSh{.XuB+3 arrears 欠款
sqrLys_S arrears of pay 欠付薪酬
r|EN 5 arrears of revenue 逾期未收税款；逾期未收的帐项
R3~, &ab articles of association 组织章程；组织细则；组织章程细则
B:T s_9* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J-hJqR*;K ascertainment of profit 确定利润
Jqj!k*=/ "Asia Clear" “亚洲结算系统”
H:@hCO[a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A#.
%7S Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xIGq+yd( Asian Development Fund [ADF] 亚洲发展基金
eAf i!!Z< Asian dollar bond 亚洲美元债券
|tGUx*NN Asian dollar market 亚洲美元市场
6N#hN)/ Asian dollar rate 亚洲美元利率
U?#wWbE1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-g@!\{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m<h%BDSzr{ asked price 沽盘；喊价；索价；卖方报价
/?eVWCR assessable income 应评税入息
iM@$uD$_Q2 assessable loss 应评税亏损
q#tUDxf(| assessable profit 应评税利润
$Z:O&sD{ assessable value 应评税值
2) n`Bd assessed profit 估定利润
o]4]fLQ assessed value 经评估价值
itg_+%^R assessment 评税；评定；估价；评税单
j(=w4Sd_W assessment number 评税编号；估价编号
h m ,{C assessment of additional tax 补加税评税
I/`"lAFe assessment of performance 业绩评估；实绩评价
8@t8P5(vL Assessor 评税主任
`gX|q3K\s asset price bubbles 资产价格泡沫
D5,]E`jwu asset-backed securities 具资产保证的证券
oZa'cZNs assets accretion 资产增值
J,F1Xmr4 assets and liabilities 资产与负债
p?i.<Z assets betterment statement 资产递增表；资产改进表
fOV_ >]u assets lending 实物放款；有抵押贷款
lI<jYd
0fZ assets of the company passing on the death 死者去世时转移的公司资产
GGp.u@\r assets pledged as security for liabilities 用作负债抵押的资产
uzBQK assets portfolio 资产投资组合
w}j i]V} assets price 资产价格
Zz0bd473k? assets quality 资产质素
FJ_7<4ET assets realization 资产变现
<y@v v assets refinancing arrangement 资产再集资安排
1Cw]~jh assets securitization 资产证券化
Y ;/@[AwF assets situated outside Hong Kong 在香港以外地方的资产
aUaeK(x:H assets stripping 削减资产；拆卖资产
!;eE7xn & assets value 资产值
L,}' ST assignee 承让人
g'7E6n"!, assignment 转让；转让书；转让契
+>"s)R43 assignment of interest 权益转让
1,-C*T}nR assignment of letters patent and trade mark 专利证书及商标转让
ye(b 7CX assignment of property 物业转让；物业转让书
jr=9.=jI8k assignment right 转让权
&DLWlMGq assignor 转让人
dH y 9
wU associate 有联系的人；有关连人士；相联者；合伙人；联系人
aK DY_ D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B*T n@t W associate member 附属会员
)[ V8YiyU associated body corporate 相联法人团体
F w 0 m(7 associated company 相联公司；联属公司
50cVS)hG6d associated corporation 相联法团
'^UHY[mX8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0k
(- 公认会计师公会〔英国〕
tF:AnNp= Association of Futures Exchange Brokers 香港期货经纪协会
o-\h;aQJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^%r6+ey association of underwriters 承保人组织
J$#T_4 ) assumption of control 接管
24 [KGp assurance 担保；保险；转易；转易书
\ %Mcvb.? assurance of interest 权益的转易
8!E.3'jb at 19XX price 按一九ＸＸ年价格计算
I RN,= at a discount 按赔价计算；按贴水价格计算；打折扣
k+J%o%* < at a premium 按溢价计算；按升水价格计算
[d`E9&Hv3 at call 通知付款；按通知
KN}#8.'>3 at constant market price 按固定市价计算
E_
wVAz3 at constant price 按固定价格计算
j%6p:wDl at cost 按成本计算
("8 Hku? at current market price 按当时市价计算；按现时市价计算
D0Dz@25- at current price 按当时价格计算；按现时价格计算
@ap!3o8,9 at factor cost 按要素成本计算；按生产要素成本计算
dKzG,/1W[m at money-of-the-day price 按付款当日价格计算
M~A# _%2U at or better 按指定或较佳价位〔买卖指令〕
wlX s/\es at par 按面值计算；平价
T#ls2UL*xh at sight 见票即付
X q? >a+B at the close 按收市盘
B!wN%> U at the opening 按开市盘
l77 -I: attestation 见证；见证条款
=A'>1N at-the-money option 平价期权
b j&!$') attorney 受权人；受托代表人
2FMmANH0ev attornment 新拥有人承认书
riIubX # attributable profit 可归属利润
0~U#DTx0 attributable share value 可归属股份价值
\D@j`o Auckland Stock Exchange 奥克兰证券交易所
t]h_w7!U auction 拍卖
2 R\K!e auctioneer 拍卖商
5i[O\@]5 audit 审计；核数
/HdXJL9B Audit Commission 审计署
1dN/H) ] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V'kBF2} 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
J h-y Ik audit review 帐目审查
E=I'$*C \D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]3 "0#Y audited account 审计帐目；经审计的帐目
&W\e 5X<A audited annual account 经审计的周年帐目
?MH=8Cl1w audited balance sheet 经审计的资产负债表
A %^?z. auditor 核数师；核数主任；审计师
ctP+ECH auditor's certificate 核数师证明书；审计师证明书
n9F q^^? auditor's report 核数师报告；审计师报告
evyjHc Cx Aussie bond 澳元债券
f Fi=/} austerity budget 紧缩预算
Xh8U}w<k6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W sHD Ip Australia All Ordinaries Index 澳洲所有普通股票指数
fEBi'Ad Australian Dollar [AUD] 澳元
%r^tZ ;; l Australian Options Market 澳大利亚期权市场
.#&)%}GC Australian Securities Commission 澳洲证券事务监察委员会
tj;47UtH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
y4kn2Mw; Australian Stock Exchange 澳大利亚证券交易所
7J);{ &x9h Austrian Schilling [ATS] 奥地利先令
bW`nLiw}% authentication 认证；鉴证
wq?"NQ?O< authority to purchase 委托购买证；委购书
iHv+I~ / authorization 认可；核准；授权；授权书
EID-R OMO authorization by direction 指示授权
F$UL.`X
_/ authorization by instruction 指令授权
nvR%Ub x authorization by warrant 令状授权
WO>,=^zPJ authorization of unit trust 单位信托的认可
gt8dFcm|s authorized agent 指定代理人
f#l9rV "@g authorized capital 法定资本
^&;,n.X5Z authorized clerk 出市员
n/v.U,f&l@ authorized dealer 认可交易商
M i.#x_ authorized financial institution 认可财务机构
;`
L%^WZ;- authorized fund 认可基金
k+"]; authorized fund house 获授权的基金公司；认可基金公司
v~OMm \ authorized institution 认可机构
;r@=[h
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"mn?* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z66Xj-o authorized insurer 获授权保险人；获认可承保人
3HyOQD"{ authorized investment 特准投资项目
QvbH " 7 authorized person 获授权人
"}X+vd`` authorized representative 获授权代表
/4 +L2O[ authorized share capital 法定股本
.s\lfBo9 automated quotation system 自动报价系统
CzlG#?kU?2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(PPC?6s 自动交易系统〔香港期货交易所有限公司〕
a<-aE4wdm automatic adjustment mechanism 自动调整机制
_n:RA)4* automatic adjustment system 自动调整系统
>a975R*g Automatic Clearing House 自动票据交换所
\:@6(e Bh automatic exchange rates accumulation system 自动化汇率累集系统
Wrp~OF0k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|M? s[}ll automatic teller machine [ATM] 自动柜员机
~C{:G;Iy0 autopay 自动转帐
VP! 4Nob available assets 可用资产
,#XXwm ^I available fiscal reserve 现存财政储备
f}yRTR GJv available profit 可用利润
@G;9eh0$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+s<6eHpm average 平均；平均数；海损
6"_pCkn;c< average basic salary 平均基本薪金
1L`V{\_0s average consumer expenditure 平均消费开支；一般消费开支
,hf W2} average cost 平均成本
6D| F1UFU average cost of land production 增辟土地平均成本
f%PLR9Nh5@ average daily turnover 平均每日成交额
2|"D\N average daily wage rate 平均每日工资率
/[?} LrDO average expenditure pattern 平均开支模式
P<>NV4 average growth rate 平均增长率
&j~ 9{ C average net fixed assets 固定资产平均净值
e ;v"d!H/ average of relatives 相对价格平均数
U`[viH>K average price 平均价格
_p"u~j~%- average propensity to consume 平均消费倾向；一般消费倾向
U? dad}7 average propensity to save 平均储蓄倾向；一般储蓄倾向
6Gg`ExcT5 average rate 平均率
1Xi>&;], average revenue 平均收入；平均收益
sSh." H average stock 平均库存；平均存货
i=/hLE8T* average yearly rent 平均年租
^zTe9:hz/\ avoidance of double taxation 避免双重课税
&w9*pJR % avoidance of tax 避税
