A:
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^[-V A share Ａ股；甲类股份
DQ6jT@ZDH abatement of tax 减税；减扣免税额
W? ,$!]0 ABN AMRO Bank N.V. 荷兰银行
W|c.l{A5Q above-the-line expenditure 线上项目支出；经常预算支出
ksI>I W above-the-line receipt 线上项目收入；经常预算收入
#!#z5DJu ABSA Asia Limited 南非联合亚洲有限公司
"e62/Ejg% absolute change 绝对数值变更
`7Ug/R< absolute expenditure 实际开支
1$LI px absolute guideline figure 绝对准则数字
<! x+e E` absolute interest 绝对权益
:X>DkRP absolute order of discharge 绝对破产解除令
tB6k|cP C absolute profit margin 绝对利润幅度
CMVS W6 absolute value 实值；绝对值
`| 9K u absolutely vested interest 绝对既得权益
$C_M&O} absorbed cost 已吸收成本；已分摊成本
ai ftl Y absorption 吸收；分摊；合并
WYIw5 jzC absorption rate 吸收率；摊配率；分摊率
z]#hWfM4B: ACB Finance Limited 亚洲商业财务有限公司
B4W\
t { acceptable form of reciprocity 合理的互惠条件
2"/yEg*= acceptable rate 适当利率；适当汇率
6 DP[g8 acceptance agreement 承兑协议
>9 (i)e acceptance for honour 参加承兑
2_pz 3<,\ acceptor 承兑人；接受人；受票人
2R@%Y/ acceptor for honour 参加承兑人
9U<Hf32 accident insurance 意外保险
%xg"Q | Accident Insurance Association of Hong Kong 香港意外保险公会
V/y=6wUiSl accident insurance scheme 意外保险计划
9{eBgdC accident year basis 意外年度基准
[8]m8=n accommodation 通融；贷款
xPQL?. accommodation bill 通融票据；空头票据
} p'8 w\C$ accommodation party 汇票代发人
m6n hC account balance 帐户余额；帐户结余
X %4h(7;v account book 帐簿
!Yh}H<w0 account collected in advance 预收款项
pCt}66k} account current book 往来帐簿
#)74X% 4( account of after-acquired property 事后取得的财产报告
'DAlt r< account of defaulter 拖欠帐目
9YC&&0 C@ account payable 应付帐款
k i4f*Ej account payee only [A/C payee only] 只可转帐；存入收款人帐户
B=zMY i account receivable 应收帐款
*8\(FVyG^ account receivable report 应收帐款报表
@-6?i) account statement 结单；帐单；会计财务报表
z+"0>ZN& account title 帐户名称；会计科目
b=LF%P accountant's report 会计师报告
< 5ZJ]W Accountant's Report Rules 会计师报告规则
YFx=b!/ s accounting and auditing procedure 会计与审计程序；会计与核数程序
:XS"# ^aJ Accounting Arrangements 《会计安排》
Dd/} Ya(Gi accounting basis 会计基础
h~h a accounting by Official Receiver 破产管理署署长呈交的帐目
rSy aZ6# Accounting Circular 《会计通告》
0j@Ix EPs accounting class 会计类别
lgT?{,>RkW accounting date 记帐日期；会计结算日期
Z{}+)Q*Q accounting for money 款项核算
dF,DiRD Accounting Officer 会计主任
2V$9ei6 accounting period 会计报告期；会计期
F0;1zw accounting policy 会计政策；会计方针
yiT{+;g^ accounting practice 会计惯例
|R~;&x: accounting principle 会计准则
*i? .y*g accounting record 会计记录
t<lyg0f accounting report 会计报告
5Rs?CVVb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r<(kLpO H% Accounting Society of China 中国会计学会
^Kw(& v accounting statement 会计报表
/=M.-MU2 accounting system 会计制度；会计系统
v M WC(m accounting transaction 会计事项；帐务交易
faVS2TN4 accounting treatment 会计处理
s^Pm nFR accounting year 会计年度
` u=<c accretion 增值；添加
h. b+r~u accrual 应计项目；应累算数目
hEcYpng~ accrual basis 应计制；权责发生制
)6 G+ tU' accrual basis accounting 应计制会计；权责发生制会计
'3%*U*I accrue 应累算；应计
Oxn'bh6R0 accrued benefit 应累算利益
4TJ!jDkox accrued charges 应计费用
r}@< K accrued cumulative preference share dividend 应累算的累积优先股股息
~ 7BX@? accrued expenses 应累算费用
Qa?Q bHc accrued interest payable 应付利息；应计未付利息
M cb<[~m accrued interest receivable 应收利息；应计未收利息
\>[gl!B_Rr accrued right 累算权益
M9g1d7% accruing profit 应累算的利润
$K= z accumulated fiscal reserve 累积财政储备
S ljZ~x,! accumulated profit 累积利润；滚存溢利
mh8nlB accumulated reserve 累积储备
X,53c$ accumulation of surplus income 累积收益盈余
t^$Div_%G acquired assets 既得资产
g.&\6^)8p acquisition 收购；购置；取得
DZAH" sb acquisition cost 购置成本
\[E- : acquisition expenses 购置费用
v<fWc971 acquisition of 100% interest 收购全部股权
~[; { acquisition of control 取得控制权
&|] Fg5 acquisition of fixed assets 购置固定资产
H2]BMkum acquisition of shell “买壳”
R7t
bxC acquisition price 收购价
gD40y\9r act of God 天灾
"GB UQ} acting partner 执事合伙人
+2(P c JR~ active market 买卖活跃的市场；交投畅旺的市场；旺市
Y D+QX@ active partner 积极参与的合伙人
mg/]4)SF active trading 交投活跃
qq>44 k\|) actual circulation 实际流通
B#4 S/d{/ actual cost 实际成本
5oa]dco actual expenditure 实际开支；实际支出
Sl~ C0eO actual income 实际入息；实际收入；实际收益
k`Y,KuBpM actual market 现货市场
k7[)g ]u actual price 现货价；实际价格
<on)"{W13 actual profit 实际利润
mZ &] actual quotation 实盘；实际价位；实际报价
Nuo<` 6mV@ actual year basis 按实际年度计算
$YR{f[+L
w actuals 实货
%,E7vYjT% actuarial investigation 精算调查
fa.f(c actuarial principle 精算原则
L%4tw5*N actuarial report 精算师报告
C$0 ITw Actuarial Society of Hong Kong 香港精算学会
.?7So3 actuarial valuation 精算师估值
2X +7b M actuary 精算师
$pJ3xp& ad referendum agreement 暂定协议；有待覆核的协定
{B v `i8e ad valorem duty 从价税；按值征税
kjfxjAS=m ad valorem duty system 从价税制
3~8AcX@ ad valorem fee 从价费
ri;r7Y9V9` ad valorem tariff 从价关税
33S`aJ additional allowance 额外免税额
PE +qYCpP9 additional amount for unexpired risk 未过期风险的额外款额
)S"o{N3B additional assessable profit 补加应评税利润
dR?5$V( additional assessment 补加评税
s={X-H< 2 additional commitment 额外承担
f Y2l.H\f additional commitment vote 额外承担拨款
D`5:
JR-{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@~Rk^/0 additional dependent parent allowance 供养父母额外免税额
?##y`.+O additional provision 额外拨款
-kt1t@O additional stamp duty 附加印花税
_2x uzmz0 additional tax 补加税罚款；补加税款
@u7 %B}q7: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
T)*l' g' adjudged bankrupt 被裁定破产
uFa-QG^Y{ adjudicated bankrupt 裁定破产人
i@%L_[MtA adjudication fee 裁定费；评定印花税额手续费；评估契据费
$jDD0<F.# adjudication of bankruptcy 裁定破产；宣告破产
;v Z*,q6 adjudication of insolvency 裁定无力偿还债务
ug>] U ~0 adjusted actual 经调整的实数；调整后的实数
HKT{IP+7(L adjusted current assets 经调整的流动资产；调整后的流动资产
( rMTW+, adjusted figure 经调整的数字；调整后的数额
]*;RHy9 adjusted liabilities 经调整的负债；调整后的负债
`jt(DK B+J adjusted loss 经调整的亏损；调整后的亏损
gS0,')w adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
NdaM9a#TZ adjusted profit 经调整的利润；调整后的利润
m}sh I8S adjusted surplus 经调整的盈余额；调整后的盈余额
jR }*bIzv adjusted value 经调整的价值；调整后的价值
_qdW QFuM adjustment 调整；修订；理算〔保险〕
^O?l9(=/u adjustment centre 调剂中心
-1dI Zy adjustment lag 调整过程的时间差距；调整时差
yzODF>KJ adjustment mechanism 调整机制
-U&098}<K adjustment of loss 亏损调整
qrOB_Nz adjustment process 调整过程；调整程序
([ E#zrz% adjustment range 调整幅度
',<{X (#( administered exchange rate 受管制汇率
P[r}(@0rJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
A89Y;_4y administration expenses 行政费用
4 {uJ||! administration fee 手续费；行政费
vjY);aQ administration in bankruptcy 破产管理
30:HRF( : administration order 遗产管理令
6!i(
\Q* administrator 管理人；遗产管理人
lb=2*dFJ1 administrator of the estate 遗产管理人
h6K!|-Gq. admission of debt 债项承认书
6B4hSqjh admission of proof 接纳债权证明
s$e K66H advance 放贷款项；垫付款项；预支款项；预付款项
D]3bwoFo&u advance account 暂支帐目；预付款帐户
NO%|c|B| advance compensation 预付补偿金
)I^ )*(} advance from shareholder 股东垫款
zV 9
= advance pending reimbursement 预支以待日后付还
w?*'vF_2:# advanced economy 先进经济体系
4"rb&$E advancement 预付；预付财产
7 B4w.P,B advances warrant 垫款令
%!1@aL]p Q advancing 贷出
]M02>=1 adverse balance 逆差
6uv'r;U] adverse exchange 逆汇
X:iG[iU* advertisement addressed to shareholders 在报章刊登的致股东通告
%l0_PhAB advice for collection 托收通知书
"@F*$JGT y advice of drawing 提款通知书；汇票通知书
OD>u$tI9 advice of payment 付款通知
BIwgl@t!> Advisory Committee [Securities and Futures Commission]
@*AYm-k 谘询委员会〔证券及期货事务监察委员会〕
B`t)rBy Advisory Committee on Diversification 经济多元化谘询委员会
R
A-^! 4tX affidavit 誓章；遗产申报誓章
~M|NzK_9 affidavit of no receipt 述明无收款的誓章
`K@5_d b\ affiliate 联号；联营公司；附属公司
d{( s- affiliated company 附属公司；联号；联营公司
-sruxF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^*j[&:d affordability 负担能力
j58Dki->. African Development Bank [AfDB] 非洲开发银行
PkZf(=-X
after-acquired property 事后取得的财产
[0(
E>vm after-hours dealing 市后交易
{3_F fsg` after-tax profit 税后盈利；税后利润；税后溢利
Wl@0TUK agency agreement 代理协议
S S7 D1 agency expenses 代理机构的开支
IX > j8z[ agency fee 代理费
96^1Ivd Agency Law 《代理法》
`*. r'k2R agent 代理人；承销人
|^>L`6 uo agent of company 公司代理人
^$ g],PAY agent's fee 代理人费；经纪费
W,L>'$#pM aggregate 总计；总数；总体数字
U/ v"?pg[ aggregate amount 总款额；总额
Z)b) v aggregate assets and liabilities 总体资产与负债
?et0W|^k aggregate at constant price 按固定价格计算的总体数字
"oKj~:$ aggregate demand 总需求
Vf#oKPP1 aggregate gross position 总持仓量
F5om-tzy aggregate limit 总限额
4 @ydK aggregate of salaries tax 合计薪俸税
; +#za?w aggregate performance 总体表现；总体业绩
M,=@|U/B aggregate supply 总体供应
y"%iD`{ aggregate surplus 总盈余
BdRE*9.0 aggregate total 整体总额
_A sHw aggregate value 总值；合计价值
D:S6Mu aggregated basis 合计基准
Gff[c%I aggregated net chargeable income 合计应课税入息实额
rA>A=, aggregation 合并计算；合计；总和
I*`=[nR aggregation of incomes of husband and wife 夫妇入息合并计算
e2_r0I^C aggregation of property 财产的总和
UlLM<33_) agio 差价；贴水
v\r7.l:hf 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》
519:yt Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qJAv=D 《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》
Oujl m| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r 5 fz6" 《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》
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Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G Yy!`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》
$=S'#^Z agreement for a settlement 授产协议
Ot8S'cB1,$ agreement for assignment 转让协议
/d]V{I~6 agreement for sale 售卖协议；买卖协议
t,r&SrC agreement for sale and purchase 买卖协议
o )} < agreement for the payment of interest 支付利息协议
o sgS?=8 agreement for the repayment of money 还款协议
]I.& .?^i0 agreement of reinsurance 再保险协议
U{:(j5m Agricultural Bank of China 中国农业银行
wshp{ y air passenger departure tax 飞机乘客离境税
r>:7${pF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=-s20mdj airport tax 机场税
,VcD vZ7 alcohol duty 酒精税
Kr}M>hF+| alienation 让与；让渡；转让
:\w[xqH alimony 生活费；赡养费
1\. zOq# All Ordinaries Index [AOI] 所有普通股指数
P.H/H04+ all risks 全险；综合险
TF iM[ All Sales Record for Stock Market 《股票市场成交报告》
&s}@7htE Allied Capital Resources Limited 新联财务有限公司
%(7w Z0Z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<:yq~? allocation letter 拨款信件
6^z \;,p allocation of fund 分配款项；预留款项
i[BR(D&l_p allocation of profit 利润分配；溢利分配
_XO)`D~ allocation warrant 拨款令
Cx3m\
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YO!7D5rV # allotment notice 股份配售通知；配股通知
F~rY jAFTi allotment of shares 股份分配
RNrYT| allowable 可获宽免；免税的
ek .WuOs allowable business loss 可扣除的营业亏损
aSj1P/A allowable expenses 可扣税的支出
hhgz =7Y allowance 免税额；津贴；备抵；准备金
1&dsQ, VDl allowance for debts 债项的免税额
GPqB\bxb' allowance for depreciation by wear and tear 耗损折旧免税额
~R Lx; allowance for funeral expenses 殡殓费的免税额
))+9 8iU1s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<[B[ allowance for repairs and outgoings 修葺及支出方面的免税额
}.|5S+J?[ allowance to debtor 给债务人的津贴
gBiQIhz alteration of capital 资本更改
r(2'0JQ alternate trustee 候补受托人
[#*?uu+
jK amalgamation 合并
V1fvQ= 9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?e|:6a+[f ambit of charges 征税范围；收费范围
'?>O
amended valuation 经修订的估值
6Cv2>'{S American Commodities Exchange 美国商品交易所
"qP^uno American Express Bank Limited 美国运通银行
P+%)0* W American Stock Exchange 美国证券交易所
0j Z{ ? amortization 摊销
E["t Ccg amount due from banks 存放银行同业的款项
{ )GEgC amount due from banks abroad 存放海外银行同业的款项
n#L2cv~Aj" amount due from holding companies 控股公司欠款
@p` CAB amount due from local banks 存放本港银行同业的款项
JE:n`l/p amount due to banks 银行同业的存款
zam0(^= amount due to banks abroad 海外银行同业的存款
g l\$jDC9 amount due to holding companies 控股公司存款
V-U
^O45 amount due to local banks 本港银行同业的存款
w wRT$-! amount due to outport banks 外埠银行同业的存款
![D,8]GD amount for note issue 发行纸币的款额
LsD9hb7 amount of bond 担保契据的款额
]! J3?G amount of consideration 代价款额
0 N[DV] amount of contribution 供款数额
J ]^gF| amount of indebtedness 负债款额
A%8`zR amount of principal of the loan 贷款本金额
l|tp0[ amount of rates chargeable 应征差饷数额
8\V>6^3CD$ amount of share capital 股本额
e]B< \i\T amount of sums assured 承保款额
qsR fG~Cg amount of variation 变动幅度
"91At b;hJ amount of vote 拨款数额
=
Vr[V@ amount payable 应付款额
1eyyu! amount receivable 应收款额
BG? 2PO{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#LyjJmQ analysis 分析
M=abJ4 ancillary risk 附属风险
.VEfd4+ni{ annual account 周年帐目；周年帐目报表；年度决算；年结
l
\n:" *To annual accounting date 年结日期
MdboWE5i annual allowance 每年免税额；年积金；年度津贴；年津
M |k Dys annual balance 年度余额
o[r6sz: annual disposable income 每年可动用收入
IV#f}NrfD annual estimates 周年预算
Ty|c@X annual fee 年费
F*( A; N_y annual general meeting 周年大会
pC. 4AkEO annual growth rate 年增率；每年增长率
Py0 i%pZ annual long-term supplement 长期个案每年补助金
)n[Mh!mn annual pensionable emolument 可供计算退休金的年薪
<m gTWv annual report 年报
WuZ n|j' Annual Report on the Consumer Price Index 《消费物价指数年报》
_ ,1kcD u annual return 周年报表；周年申报表；每年报税表格
k<";t Annual Return Rules 《周年报表规则》
LmdV@ gR annual review of consumer prices 每年消费物价回顾
mb`}sTU). annual roll-forward basis 逐年延展方式
w8#>xV^~ annual salary 年薪
\R6T" U annual statement 年度报表；年度决算表
R M+K":p 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
0Lz56e'j annuitant 年金受益人
J0m CWtx& annuity 年金
!4.^@^L|\ annuity contract 年金合约
"8 dnFrE annuity on human life 人寿年金
(s*Uz3 sq antecedent debt 先前的债项
5)NfZN# & ante-dated cheque 倒填日期支票
y] r~v anticipated expenditure 预期开支
92_H!m/ anticipated net profit 预期纯利
V+ ~2q= anticipated revenue 预期收入
#UeU:RJ1 anti-inflation measure 反通货膨胀措施
A8/4:>Is anti-inflationary stance 反通货膨胀立场
{ QkH%jj apparent deficit 表面赤字
+~.Jw#Hq S apparent financial solvency 表面偿债能力
Tka="eyIj3 apparent partner 表面合伙人
mBkQ
8e application for personal assessment 个人入息课税申请书
|Qm%G\oB? application of fund 资金应用
zV Li application to release as liquidator and to destruct the books of accounts and documents
Y6;9j= [ 申请免除清盘人职务及毁灭帐簿与文件
G'C ^C[ _W appointed actuary 委任精算师
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b|A appointed auditor 委任核数师；委任审计师
N!&VBx^z appointed trustee 委任的受托人
:@A;!'zpL appointer 委任人
S2SQ;s-t_ apportioned pro rata 按比例分摊
DOU?e9I2 apportionment 分配；分摊
B&j+fi Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(Sp~+#XnF apportionment formula 分摊方程式
U*h)nc apportionment of estate duty 遗产税的分摊
D5vtZu!" appraisal 估价；评估
~'\u:Imuo appreciable growth 可观增长
gy`qEY~B& appreciable impact 显着影响
FdHWF|D appreciable increase 可观增长
~mo ` appreciation 增值；升值
p5 t#d) appreciation against other currencies 相对其他货币升值
/`@> v$oo appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Fpwh.R:yV appreciation tax 增值税
r:Cid*~m appropriation 拨款；拨用；拨付
SntYi0,` appropriation account 拨款帐目
*heQ@ww Appropriation Bill 拨款法案
D];([:+4 appropriation-in-aid system 补助拨款办法
cSDCNc*% approved assets 核准资产
D|#(zjl@ approved basket stock 认可一篮子证券
:e v c approved budget 核准预算
_Hj,;Z approved charitable donation 认可慈善捐款
Oip..f0 approved charitable institution 认可慈善机构
%=eD)p7l- approved currency 核准货币；认可货币
3iL&;D approved estimates 核准预算
HjR<4;2 approved estimates of expenditure 核准开支预算
bvTkS EN approved overseas insurer 核准海外保险人
%,RU)} approved overseas trust company 核准海外信托公司
R;2 -/MT- approved pooled investment fund 核准汇集投资基金
UbH=W(% approved provident fund scheme 认可公积金计划
$ayD55W4 approved provision 核准拨款
D8XXm lo approved redeemable share 核准可赎回股份
a,9GSKXo1 approved regional stock 认可地区性证券
6E4 L4Vb approved retirement scheme 认可退休金计划
&>t1 A5 approved subordinated loan 核准附属贷款
Xxw.{2Ji!q arbitrage 套戥；套汇；套利
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w ;xf arbitrageur 套戥者；套汇者
Us.jyg7_c arbitrary amount 临时款项
.1}(Bywm5 arrangement 措施；安排；协定
U %l{>*q arrears 欠款
,r4af< arrears of pay 欠付薪酬
a@1gMZc* arrears of revenue 逾期未收税款；逾期未收的帐项
`r Ql{$9IC articles of association 组织章程；组织细则；组织章程细则
]h@:Y] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"rJL ^ \r ascertainment of profit 确定利润
4ebGA g ?_ "Asia Clear" “亚洲结算系统”
&ayoTE^0, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fsu "Lc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w+H=Xh4t Asian Development Fund [ADF] 亚洲发展基金
@DR&e^Zz Asian dollar bond 亚洲美元债券
0T;WN$W| Asian dollar market 亚洲美元市场
&Y$rVBgQ Asian dollar rate 亚洲美元利率
H\vO0 <X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5H2|:GzUc Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
TH VF@@q asked price 沽盘；喊价；索价；卖方报价
V" 73^ assessable income 应评税入息
*^ BE1- assessable loss 应评税亏损
yD"sYT assessable profit 应评税利润
Mk;j"Z D F assessable value 应评税值
f^ qQ 5N assessed profit 估定利润
ln7. >.F assessed value 经评估价值
o}z}79Z assessment 评税；评定；估价；评税单
U>XGJQ<NS assessment number 评税编号；估价编号
$4pW#4/4 assessment of additional tax 补加税评税
8Qh/=Ir assessment of performance 业绩评估；实绩评价
_i#Z'4?2E Assessor 评税主任
50A_+f.7% asset price bubbles 资产价格泡沫
0Jr< >7Q1 asset-backed securities 具资产保证的证券
nceF4Ty assets accretion 资产增值
t60m:k4J assets and liabilities 资产与负债
?hYe4tc-# assets betterment statement 资产递增表；资产改进表
#S)*MT4ke assets lending 实物放款；有抵押贷款
OMU#Sx! 6 assets of the company passing on the death 死者去世时转移的公司资产
Hn)=:lI assets pledged as security for liabilities 用作负债抵押的资产
$? Rod; assets portfolio 资产投资组合
cjk5><}`H7 assets price 资产价格
- _(! assets quality 资产质素
T}* ' 9TB assets realization 资产变现
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C9 assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
19 _F\3 2 assets situated outside Hong Kong 在香港以外地方的资产
5YasD6l assets stripping 削减资产；拆卖资产
zD'gGxM1 assets value 资产值
[#tW$^UD assignee 承让人
/e\dsC{uJ assignment 转让；转让书；转让契
y:L|]p}huE assignment of interest 权益转让
"yumc5kt assignment of letters patent and trade mark 专利证书及商标转让
!p$V7pFu6 assignment of property 物业转让；物业转让书
Y u=^ `I assignment right 转让权
{ig@Iy~DT assignor 转让人
ia[w Vxd associate 有联系的人；有关连人士；相联者；合伙人；联系人
]F~5l?4u# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#*~Uu.T associate member 附属会员
\Ip<b bB0 associated body corporate 相联法人团体
-h}J %UV associated company 相联公司；联属公司
{)M4h?.2 associated corporation 相联法团
}`(k X] ][ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=|V3cM4' 公认会计师公会〔英国〕
shB(kb{{ Association of Futures Exchange Brokers 香港期货经纪协会
2%I:s6r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
lMP7o& association of underwriters 承保人组织
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N#WwNC assumption of control 接管
tkmW\ assurance 担保；保险；转易；转易书
)Jc>l;G(M assurance of interest 权益的转易
t65!2G"< at 19XX price 按一九ＸＸ年价格计算
{SJLM0=Z at a discount 按赔价计算；按贴水价格计算；打折扣
>cp9{+#f at a premium 按溢价计算；按升水价格计算
-'2.^a-8-g at call 通知付款；按通知
? cJ$= at constant market price 按固定市价计算
jL# ak V at constant price 按固定价格计算
*=8)]_=f at cost 按成本计算
C{D2m SS at current market price 按当时市价计算；按现时市价计算
?/\;K1c p at current price 按当时价格计算；按现时价格计算
.&Z Vy{uP at factor cost 按要素成本计算；按生产要素成本计算
{:Q2 Itsy at money-of-the-day price 按付款当日价格计算
|Yx8Ez at or better 按指定或较佳价位〔买卖指令〕
:1iw_GhJf at par 按面值计算；平价
O]>O r3oO at sight 见票即付
km^AX:r1 at the close 按收市盘
z( ajR*\# at the opening 按开市盘
B@4#y9`5 attestation 见证；见证条款
ch&r. at-the-money option 平价期权
x[X.// : attorney 受权人；受托代表人
D7 @10;F}[ attornment 新拥有人承认书
-} (W=r\ attributable profit 可归属利润
C9z{ 8 ; attributable share value 可归属股份价值
OKP?^%kD Auckland Stock Exchange 奥克兰证券交易所
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IX DU auction 拍卖
JjwuxZVr O auctioneer 拍卖商
> <=af 9T audit 审计；核数
[Xrq+O, Audit Commission 审计署
cE3co(j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5IepVS(>?v 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〕
g^idS:GtX5 audit review 帐目审查
LCG< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%bsdC0xM audited account 审计帐目；经审计的帐目
sk5 \"jna audited annual account 经审计的周年帐目
rk~/^(! audited balance sheet 经审计的资产负债表
5*CwQJC< auditor 核数师；核数主任；审计师
0\m zGfd auditor's certificate 核数师证明书；审计师证明书
Q -+jG7vT auditor's report 核数师报告；审计师报告
,iyIF~1~#> Aussie bond 澳元债券
]:njP3r austerity budget 紧缩预算
0MOAd!N Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L \$zr,=C Australia All Ordinaries Index 澳洲所有普通股票指数
|!|`Je3 K Australian Dollar [AUD] 澳元
ovl@[>OB Australian Options Market 澳大利亚期权市场
l20q(lb Australian Securities Commission 澳洲证券事务监察委员会
o^ 4+eE Australian Society of Certified Practising Accountants 澳洲执业会计师公会
OhTO*C8 Australian Stock Exchange 澳大利亚证券交易所
s[g1e i9 Austrian Schilling [ATS] 奥地利先令
5Ql6?U HD authentication 认证；鉴证
yF:fxdpw authority to purchase 委托购买证；委购书
gp}S 1 authorization 认可；核准；授权；授权书
U t%ie=c authorization by direction 指示授权
Eg9502Bl~8 authorization by instruction 指令授权
lyV ]-w authorization by warrant 令状授权
3S,pd0; authorization of unit trust 单位信托的认可
6B 8! 2 authorized agent 指定代理人
;8A_- $ authorized capital 法定资本
1^,r S authorized clerk 出市员
vL><Y.kOEs authorized dealer 认可交易商
TQ BL!w authorized financial institution 认可财务机构
ka5>9E authorized fund 认可基金
X[|>r@Aa! authorized fund house 获授权的基金公司；认可基金公司
%8ul}}d9 authorized institution 认可机构
$&4Z w6"= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U!Lws#\X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j04Q3d
\f authorized insurer 获授权保险人；获认可承保人
=m40{ authorized investment 特准投资项目
Pg:Nz@CQ authorized person 获授权人
eY-$h nUe authorized representative 获授权代表
u0x\5!?2 authorized share capital 法定股本
i"b*U5k automated quotation system 自动报价系统
Y8d%L;b[D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
YONg1.^!( 自动交易系统〔香港期货交易所有限公司〕
^8 z *f&g automatic adjustment mechanism 自动调整机制
|k)u..k{> automatic adjustment system 自动调整系统
CkP!4^J qQ Automatic Clearing House 自动票据交换所
1?*vqd t automatic exchange rates accumulation system 自动化汇率累集系统
"}!vYr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c" l~=1Dr automatic teller machine [ATM] 自动柜员机
!=-l7 60 autopay 自动转帐
.`i q+i~ available assets 可用资产
l"- D@]" available fiscal reserve 现存财政储备
mdk:2n dP available profit 可用利润
^^[,a Bu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l/`Z+ ]; average 平均；平均数；海损
5p~Z-kU& average basic salary 平均基本薪金
B< o i,S average consumer expenditure 平均消费开支；一般消费开支
Ywni2-)< average cost 平均成本
-uh/W=Q1R average cost of land production 增辟土地平均成本
bXJE 2N
average daily turnover 平均每日成交额
MF1u8Yl:0 average daily wage rate 平均每日工资率
WcdU fv(> average expenditure pattern 平均开支模式
3"B|w^6'2 average growth rate 平均增长率
w90y-^p% average net fixed assets 固定资产平均净值
"?Y0Ng[ average of relatives 相对价格平均数
S`-z$ph} average price 平均价格
A(C3kISM average propensity to consume 平均消费倾向；一般消费倾向
|.,y M| average propensity to save 平均储蓄倾向；一般储蓄倾向
%=| I;kI? average rate 平均率
XnNK )dUT} average revenue 平均收入；平均收益
:ortyCB:H average stock 平均库存；平均存货
(cMrEuv average yearly rent 平均年租
U9@q"v- avoidance of double taxation 避免双重课税
b w cPY avoidance of tax 避税
