A:
"_1)CDqP A share Ａ股；甲类股份
Bc5+ ss abatement of tax 减税；减扣免税额
W 7sn+g \ ABN AMRO Bank N.V. 荷兰银行
R2<s0l above-the-line expenditure 线上项目支出；经常预算支出
"i^
GmVn above-the-line receipt 线上项目收入；经常预算收入
EGVM)ur ABSA Asia Limited 南非联合亚洲有限公司
g>JL DQdc absolute change 绝对数值变更
:-T*gqj| absolute expenditure 实际开支
@N@F,~[RR2 absolute guideline figure 绝对准则数字
;C.S3} absolute interest 绝对权益
i)a%!1Ar absolute order of discharge 绝对破产解除令
#5} wuj%5 absolute profit margin 绝对利润幅度
6gL-OJNo absolute value 实值；绝对值
sD;M!K_ absolutely vested interest 绝对既得权益
^teq[l$; absorbed cost 已吸收成本；已分摊成本
dT"hNHaf absorption 吸收；分摊；合并
WK fkKk;G absorption rate 吸收率；摊配率；分摊率
$g0+,ll[6 ACB Finance Limited 亚洲商业财务有限公司
^D%Za' acceptable form of reciprocity 合理的互惠条件
$s HP\{ acceptable rate 适当利率；适当汇率
]6r;}1c
acceptance agreement 承兑协议
"R>FqX6FB acceptance for honour 参加承兑
n2B){~vE acceptor 承兑人；接受人；受票人
e'%v1-&sP acceptor for honour 参加承兑人
w
o bgu accident insurance 意外保险
O^Q7b7}y Accident Insurance Association of Hong Kong 香港意外保险公会
9;.(u'y| accident insurance scheme 意外保险计划
ElhRF {R accident year basis 意外年度基准
-a,-J]d0+ accommodation 通融；贷款
HBS\<} accommodation bill 通融票据；空头票据
TfYVw~p_ % accommodation party 汇票代发人
} je,")#W account balance 帐户余额；帐户结余
s#~GH6/ account book 帐簿
|1b _*G4| account collected in advance 预收款项
2Y\
d<. M account current book 往来帐簿
>@ xrs account of after-acquired property 事后取得的财产报告
K _)eWf0a account of defaulter 拖欠帐目
~c^>5 4 account payable 应付帐款
tz4
]qOH8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Qd}m`YW-f$ account receivable 应收帐款
xsd_Uu* account receivable report 应收帐款报表
L37 Y+C// account statement 结单；帐单；会计财务报表
x3jb%`o#! account title 帐户名称；会计科目
<h%O?mkC accountant's report 会计师报告
g VQjL+_W Accountant's Report Rules 会计师报告规则
IW 21T accounting and auditing procedure 会计与审计程序；会计与核数程序
{~!q`Dr3?q Accounting Arrangements 《会计安排》
z%MW!x accounting basis 会计基础
wW>z gTG accounting by Official Receiver 破产管理署署长呈交的帐目
- p3Re9 Accounting Circular 《会计通告》
w(kf accounting class 会计类别
x~xa6 accounting date 记帐日期；会计结算日期
@1*ohdHH accounting for money 款项核算
mxb (<9O Accounting Officer 会计主任
JJ; [, accounting period 会计报告期；会计期
bM 8If" accounting policy 会计政策；会计方针
~gB>) ] accounting practice 会计惯例
ST\$= accounting principle 会计准则
s! n<}C accounting record 会计记录
|D, +P accounting report 会计报告
PH"n{lW.T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ee`1F#c Accounting Society of China 中国会计学会
WVVJ accounting statement 会计报表
G}& Sle] accounting system 会计制度；会计系统
n 1!?"m! accounting transaction 会计事项；帐务交易
XsnF~ )YW accounting treatment 会计处理
J7r|atSk accounting year 会计年度
D8
hr?:I9 accretion 增值；添加
T&Lb<'f accrual 应计项目；应累算数目
O_Oj|'bBC accrual basis 应计制；权责发生制
>3z5 ww accrual basis accounting 应计制会计；权责发生制会计
=bEd a] accrue 应累算；应计
<n] x #0p accrued benefit 应累算利益
W5SJ^,d)J accrued charges 应计费用
E b=}FuV accrued cumulative preference share dividend 应累算的累积优先股股息
aN"DkUYZM accrued expenses 应累算费用
JV;OGh> accrued interest payable 应付利息；应计未付利息
^^5&QSB:' accrued interest receivable 应收利息；应计未收利息
_YF%V;X accrued right 累算权益
[B+W%g(c- accruing profit 应累算的利润
l P<:tR~K accumulated fiscal reserve 累积财政储备
Mn)@{^ accumulated profit 累积利润；滚存溢利
OKoa n$#sn accumulated reserve 累积储备
6`f2-f9%iq accumulation of surplus income 累积收益盈余
\Gc+WpS( acquired assets 既得资产
tKpmm`2 acquisition 收购；购置；取得
qK)73eNSR acquisition cost 购置成本
V0)fZS@tf acquisition expenses 购置费用
F&&$Qn_+ acquisition of 100% interest 收购全部股权
F7Zwh5W acquisition of control 取得控制权
2Lx3=[ik acquisition of fixed assets 购置固定资产
fFc/
d( acquisition of shell “买壳”
k+ze74_" acquisition price 收购价
EVoE szR act of God 天灾
rwGKfoKI acting partner 执事合伙人
Hla0 5N' 4 active market 买卖活跃的市场；交投畅旺的市场；旺市
>Z1sb n active partner 积极参与的合伙人
t+eVR 8 active trading 交投活跃
>Q(3*d > actual circulation 实际流通
B>2tZZ ko actual cost 实际成本
Y ' ow actual expenditure 实际开支；实际支出
~$~5qwl actual income 实际入息；实际收入；实际收益
z_|/5$T>U actual market 现货市场
/kfgx{jZ actual price 现货价；实际价格
3g >B"t actual profit 实际利润
a[ex[TRKe actual quotation 实盘；实际价位；实际报价
,G2TVjz actual year basis 按实际年度计算
2sJ(awN > actuals 实货
92 [; Y actuarial investigation 精算调查
0zi~p>*nJC actuarial principle 精算原则
$ C `;fA actuarial report 精算师报告
Z4lO?S5%J Actuarial Society of Hong Kong 香港精算学会
YGrg actuarial valuation 精算师估值
zRyuq1Zyc, actuary 精算师
vMS
|$L ad referendum agreement 暂定协议；有待覆核的协定
0PWg;>^' ad valorem duty 从价税；按值征税
^Y'HaneoM ad valorem duty system 从价税制
UX dUO@ ad valorem fee 从价费
h@[R6G| ad valorem tariff 从价关税
R00 eisd additional allowance 额外免税额
) BwjZMJ.N additional amount for unexpired risk 未过期风险的额外款额
+t?3T-@Ks additional assessable profit 补加应评税利润
Xwhui 4'w additional assessment 补加评税
( vca&wI! additional commitment 额外承担
9T 1ZL5 additional commitment vote 额外承担拨款
u,UmrR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|]c8jG\h additional dependent parent allowance 供养父母额外免税额
DK $s&zf additional provision 额外拨款
$f zaPD4. additional stamp duty 附加印花税
f\jLqZY additional tax 补加税罚款；补加税款
e:5bzk!~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Iu <?&9t adjudged bankrupt 被裁定破产
9o+)?1\ adjudicated bankrupt 裁定破产人
QDhOhGK adjudication fee 裁定费；评定印花税额手续费；评估契据费
JhLgCn m adjudication of bankruptcy 裁定破产；宣告破产
A T%u%cE- adjudication of insolvency 裁定无力偿还债务
07 [_.i .l adjusted actual 经调整的实数；调整后的实数
o}$ EG adjusted current assets 经调整的流动资产；调整后的流动资产
2* 2wY = adjusted figure 经调整的数字；调整后的数额
}yz (xH adjusted liabilities 经调整的负债；调整后的负债
Jl&-, Vjb adjusted loss 经调整的亏损；调整后的亏损
%oO4|JkJX 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
7:2WgL o adjusted profit 经调整的利润；调整后的利润
!Ze5)g%H adjusted surplus 经调整的盈余额；调整后的盈余额
4 XAQVq5 adjusted value 经调整的价值；调整后的价值
sNLs\4v adjustment 调整；修订；理算〔保险〕
aXoVy&x= adjustment centre 调剂中心
jJ5W>Q1mK$ adjustment lag 调整过程的时间差距；调整时差
K|Di1)7=/ adjustment mechanism 调整机制
v+X)Qmzf~ adjustment of loss 亏损调整
4B^ZnFJ%m adjustment process 调整过程；调整程序
u4 /kR adjustment range 调整幅度
{o>j6RS\ administered exchange rate 受管制汇率
nYX@J6! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W`u[h0\ c administration expenses 行政费用
&MCbYph, administration fee 手续费；行政费
t$De/Uq administration in bankruptcy 破产管理
ayfFVTy1d administration order 遗产管理令
&8vCZN^ administrator 管理人；遗产管理人
< Pky9 o; administrator of the estate 遗产管理人
MZT23 [+ admission of debt 债项承认书
<x<"n t admission of proof 接纳债权证明
;u>DNG|. advance 放贷款项；垫付款项；预支款项；预付款项
`nZ )> advance account 暂支帐目；预付款帐户
RE/~#k@a advance compensation 预付补偿金
1fZ(l" advance from shareholder 股东垫款
e=+?K5q{P( advance pending reimbursement 预支以待日后付还
7*?}: advanced economy 先进经济体系
E<Q
f!2s$ advancement 预付；预付财产
2u5|8 advances warrant 垫款令
i*@< y/&' advancing 贷出
iT%} $Lu~ adverse balance 逆差
<OIIoB?t adverse exchange 逆汇
dF2nEaN0% advertisement addressed to shareholders 在报章刊登的致股东通告
D"a~ #^ advice for collection 托收通知书
|\7
ET[X q advice of drawing 提款通知书；汇票通知书
:>Ay^{vf= advice of payment 付款通知
-}KC=,]vh Advisory Committee [Securities and Futures Commission]
@*6 C=LL 谘询委员会〔证券及期货事务监察委员会〕
Z7= `VNHc Advisory Committee on Diversification 经济多元化谘询委员会
Wjl Z6g2i affidavit 誓章；遗产申报誓章
/N&CaH\;^$ affidavit of no receipt 述明无收款的誓章
C,NJb+J affiliate 联号；联营公司；附属公司
/J WGifH affiliated company 附属公司；联号；联营公司
7e V
di* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{o.FlX affordability 负担能力
U
15H2-` African Development Bank [AfDB] 非洲开发银行
4#:W .]U8 after-acquired property 事后取得的财产
'2[albx Sc after-hours dealing 市后交易
@
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Q|5 after-tax profit 税后盈利；税后利润；税后溢利
n6BQk 2l agency agreement 代理协议
m>MB7,C;N agency expenses 代理机构的开支
.~l=zu agency fee 代理费
34Kw! Agency Law 《代理法》
B Z?.D_bu agent 代理人；承销人
*q-['"f agent of company 公司代理人
U
G~b a agent's fee 代理人费；经纪费
}<9cL' aggregate 总计；总数；总体数字
TzNn^ir=HX aggregate amount 总款额；总额
/assq+H aggregate assets and liabilities 总体资产与负债
V;,{} aggregate at constant price 按固定价格计算的总体数字
qLB) XnQ aggregate demand 总需求
a
0GpfW$t aggregate gross position 总持仓量
yrC7 F` . aggregate limit 总限额
v~@pMA$(h aggregate of salaries tax 合计薪俸税
):b$xNn aggregate performance 总体表现；总体业绩
G JoS #s aggregate supply 总体供应
x7eQ2h6O aggregate surplus 总盈余
1$p2}Bf {n aggregate total 整体总额
0 g?z&? aggregate value 总值；合计价值
5Hw~2 ?a, aggregated basis 合计基准
v5QqS8u_C aggregated net chargeable income 合计应课税入息实额
2 AO~HxF aggregation 合并计算；合计；总和
jAm3HI
aggregation of incomes of husband and wife 夫妇入息合并计算
MM x9(`t*. aggregation of property 财产的总和
PqiB\~o@Z agio 差价；贴水
)|DM~%$QM 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》
\E*d\hrl{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$ >u*} X9 《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》
B(n{e53 9f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hHT_V2* 《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》
z$?~Y(EY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+h r@#n4A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RM!<8fXYD agreement for a settlement 授产协议
5a hVeY agreement for assignment 转让协议
4<lRPsvg c agreement for sale 售卖协议；买卖协议
Wb?8j M agreement for sale and purchase 买卖协议
&QGdLXO n agreement for the payment of interest 支付利息协议
HLV2~5Txc agreement for the repayment of money 还款协议
4 Dw@r{ agreement of reinsurance 再保险协议
mg$]QnbAnH Agricultural Bank of China 中国农业银行
Dk(1}%0U/ air passenger departure tax 飞机乘客离境税
>JC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iC9 8_o_9 airport tax 机场税
f;x kT alcohol duty 酒精税
wv\w;' alienation 让与；让渡；转让
L;'"A# Pa alimony 生活费；赡养费
b-{=s + : All Ordinaries Index [AOI] 所有普通股指数
(4d huT all risks 全险；综合险
K0 }p i += All Sales Record for Stock Market 《股票市场成交报告》
JU^lyi! Allied Capital Resources Limited 新联财务有限公司
]Z yur` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
to=y#$_ allocation letter 拨款信件
8(~K~q[Cr allocation of fund 分配款项；预留款项
`m!j$ ,c. allocation of profit 利润分配；溢利分配
k=4N.*#`y allocation warrant 拨款令
Ck dP #}f allotment 分配；配股
^`)) C; allotment notice 股份配售通知；配股通知
&iA?+kV allotment of shares 股份分配
A<qTg`gA allowable 可获宽免；免税的
S/ODq L| allowable business loss 可扣除的营业亏损
w6{TE(]zp allowable expenses 可扣税的支出
5`gQ~ allowance 免税额；津贴；备抵；准备金
YYu6W@m] allowance for debts 债项的免税额
:qIX Y/ allowance for depreciation by wear and tear 耗损折旧免税额
3P ^sM1 allowance for funeral expenses 殡殓费的免税额
'F$l{iR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O d %"B\ allowance for repairs and outgoings 修葺及支出方面的免税额
O0pD d4)" allowance to debtor 给债务人的津贴
49dd5ddr alteration of capital 资本更改
NT+? #0I alternate trustee 候补受托人
Z^IPZF amalgamation 合并
#>mr[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Qg[/%$x. ambit of charges 征税范围；收费范围
bS"fkf9 amended valuation 经修订的估值
Xt@Z}B))pu American Commodities Exchange 美国商品交易所
cxr=k%~}J American Express Bank Limited 美国运通银行
N =QfP American Stock Exchange 美国证券交易所
Y! gCMLL amortization 摊销
glF; e T amount due from banks 存放银行同业的款项
Y<Fz)dQo amount due from banks abroad 存放海外银行同业的款项
{O`w,dMOI amount due from holding companies 控股公司欠款
- Ty*aov amount due from local banks 存放本港银行同业的款项
D~$r\ ]av amount due to banks 银行同业的存款
al9t^ amount due to banks abroad 海外银行同业的存款
zN:K%AiGxe amount due to holding companies 控股公司存款
f^"N!f a amount due to local banks 本港银行同业的存款
aW`Lec{. amount due to outport banks 外埠银行同业的存款
c;n * AK amount for note issue 发行纸币的款额
t< |NLk. amount of bond 担保契据的款额
I|
b2acW amount of consideration 代价款额
#~l(]h@
) amount of contribution 供款数额
p~,]*y:XT amount of indebtedness 负债款额
^k#P5oV amount of principal of the loan 贷款本金额
_ J?
Dq amount of rates chargeable 应征差饷数额
lo,$-bJ,<, amount of share capital 股本额
h_T7% #0 amount of sums assured 承保款额
JaL%qco amount of variation 变动幅度
KNLfp1! amount of vote 拨款数额
nEkR1^30 amount payable 应付款额
86mp=6@ amount receivable 应收款额
|]ZYa.+: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=MLcm^b analysis 分析
KjE+QUa ancillary risk 附属风险
Y~(Md@!0S annual account 周年帐目；周年帐目报表；年度决算；年结
<c,u3cp annual accounting date 年结日期
0Pe>Es|^A# annual allowance 每年免税额；年积金；年度津贴；年津
NF0%}II&xK annual balance 年度余额
o)2W`i & annual disposable income 每年可动用收入
)8UWhl= annual estimates 周年预算
thvYL.U : annual fee 年费
{'2@(^ 3 annual general meeting 周年大会
o17ekM L annual growth rate 年增率；每年增长率
/gu%:vq annual long-term supplement 长期个案每年补助金
[>1OJY.S}T annual pensionable emolument 可供计算退休金的年薪
2U:H54 5]] annual report 年报
km1~yQ"bH Annual Report on the Consumer Price Index 《消费物价指数年报》
vOc 9ZE annual return 周年报表；周年申报表；每年报税表格
P}TI
q# Annual Return Rules 《周年报表规则》
mHBnC&-/ annual review of consumer prices 每年消费物价回顾
T<w5vqFDu annual roll-forward basis 逐年延展方式
cvfr)K[0 annual salary 年薪
E7Y`|nT annual statement 年度报表；年度决算表
uJ5Eka 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
|Clut~G annuitant 年金受益人
f' aVV ! annuity 年金
D*F4it. annuity contract 年金合约
j.L-{6_s>~ annuity on human life 人寿年金
Ffv`kn@ antecedent debt 先前的债项
!H irhD N ante-dated cheque 倒填日期支票
0 rX x RQ anticipated expenditure 预期开支
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$h^Y anticipated net profit 预期纯利
[h 34d5'w anticipated revenue 预期收入
DJ(q
7W anti-inflation measure 反通货膨胀措施
<B6&I$Wc+ anti-inflationary stance 反通货膨胀立场
$} =krz:r apparent deficit 表面赤字
WeQk<y apparent financial solvency 表面偿债能力
lobGj8uxq apparent partner 表面合伙人
7~G B;1 n application for personal assessment 个人入息课税申请书
B,@ c; K application of fund 资金应用
]):< ZsT application to release as liquidator and to destruct the books of accounts and documents
Tp-l^?O-p 申请免除清盘人职务及毁灭帐簿与文件
{jho&Ai appointed actuary 委任精算师
kMOpi =Z1 appointed auditor 委任核数师；委任审计师
R@6zGZ1 appointed trustee 委任的受托人
jlBanGs? appointer 委任人
i]|Yg$ apportioned pro rata 按比例分摊
F;l$.9? .s apportionment 分配；分摊
,XIz?R>;c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
xg NJ eQ apportionment formula 分摊方程式
Rx);7j/5 apportionment of estate duty 遗产税的分摊
nZ@&2YPlem appraisal 估价；评估
]zQo> W$ appreciable growth 可观增长
w[ !^;# appreciable impact 显着影响
gUpb4uN appreciable increase 可观增长
.$%Soyr?, appreciation 增值；升值
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RjGg appreciation against other currencies 相对其他货币升值
}f8Uc+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L}}y'^( appreciation tax 增值税
K!'AkTW+- appropriation 拨款；拨用；拨付
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/g1;p( appropriation account 拨款帐目
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Pk7I Appropriation Bill 拨款法案
3&[>u;Bp appropriation-in-aid system 补助拨款办法
DiEluA&w9 approved assets 核准资产
M5*{ approved basket stock 认可一篮子证券
I{lT> go approved budget 核准预算
,>:;#2+og approved charitable donation 认可慈善捐款
#L{OV)a< approved charitable institution 认可慈善机构
3'c0#h@VD approved currency 核准货币；认可货币
GA ?87N approved estimates 核准预算
H*Kj3NgY approved estimates of expenditure 核准开支预算
D!.+Y-+Xzu approved overseas insurer 核准海外保险人
P~G 1EK|4 approved overseas trust company 核准海外信托公司
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$Q;H!. approved pooled investment fund 核准汇集投资基金
@:U+9[ approved provident fund scheme 认可公积金计划
YE= q:B v approved provision 核准拨款
+AHUp) approved redeemable share 核准可赎回股份
P '>SmQ approved regional stock 认可地区性证券
$T`<Qq-r approved retirement scheme 认可退休金计划
)Lwc approved subordinated loan 核准附属贷款
5fm?Lxr&? arbitrage 套戥；套汇；套利
kIGbG;"_ arbitrageur 套戥者；套汇者
niqN{ arbitrary amount 临时款项
`xyw ho%/Y arrangement 措施；安排；协定
gOr%!QaF arrears 欠款
`S2[5i arrears of pay 欠付薪酬
8g:;)u4$P arrears of revenue 逾期未收税款；逾期未收的帐项
BVr0Gk articles of association 组织章程；组织细则；组织章程细则
GW$.lo1|) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&g.+V/<[ ascertainment of profit 确定利润
3$m4q`J "Asia Clear" “亚洲结算系统”
VA9Gb 9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%_(H{y_! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m^H21P"z Asian Development Fund [ADF] 亚洲发展基金
F6K4#t+9 Asian dollar bond 亚洲美元债券
qnoNT%xazo Asian dollar market 亚洲美元市场
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f5/i2 Asian dollar rate 亚洲美元利率
(d< 4"! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)@L'wW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e?Ho a$k asked price 沽盘；喊价；索价；卖方报价
98WZ){+,m assessable income 应评税入息
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assessable loss 应评税亏损
59!Fkd3 assessable profit 应评税利润
LNa $
X5` assessable value 应评税值
` X`2:@gQ assessed profit 估定利润
7hi"6, assessed value 经评估价值
aS pWsT assessment 评税；评定；估价；评税单
#F*1V(! assessment number 评税编号；估价编号
,daKC assessment of additional tax 补加税评税
^~$)F_`" assessment of performance 业绩评估；实绩评价
RgGyoZ Assessor 评税主任
_x? uU asset price bubbles 资产价格泡沫
ObE,$_ k asset-backed securities 具资产保证的证券
;+tpvnV;] assets accretion 资产增值
GD:4"$)[o assets and liabilities 资产与负债
:s P!p`dl assets betterment statement 资产递增表；资产改进表
3Ezy %7 assets lending 实物放款；有抵押贷款
jWY$5Vq<H assets of the company passing on the death 死者去世时转移的公司资产
?APe R, "V assets pledged as security for liabilities 用作负债抵押的资产
13+<Q \ assets portfolio 资产投资组合
`"@g8PWe assets price 资产价格
}Y*VAnY6; assets quality 资产质素
' /$d0`3B> assets realization 资产变现
<TE%Prd}` assets refinancing arrangement 资产再集资安排
9{$<0,? assets securitization 资产证券化
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sm assets situated outside Hong Kong 在香港以外地方的资产
E-{^E. w1 assets stripping 削减资产；拆卖资产
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]dvc assets value 资产值
GHHav12][ assignee 承让人
bg3"W,bv% assignment 转让；转让书；转让契
Ga^Zb^y assignment of interest 权益转让
8-lOB assignment of letters patent and trade mark 专利证书及商标转让
5 gv/Pq & assignment of property 物业转让；物业转让书
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/NG.Wf assignment right 转让权
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1:o assignor 转让人
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" associate 有联系的人；有关连人士；相联者；合伙人；联系人
qt3PXqR7 : Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
cI=r+ OGk* associate member 附属会员
,i0 b)=!o associated body corporate 相联法人团体
~\cO"(y5:O associated company 相联公司；联属公司
f_imyzP associated corporation 相联法团
581e+iC~<H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
js8{]04y 公认会计师公会〔英国〕
b.@P%`@a. Association of Futures Exchange Brokers 香港期货经纪协会
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Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
sU!6 hk association of underwriters 承保人组织
d)[;e() assumption of control 接管
TeWMp6u,r assurance 担保；保险；转易；转易书
x+h~gckLb assurance of interest 权益的转易
1 $2D O at 19XX price 按一九ＸＸ年价格计算
X5]TY] at a discount 按赔价计算；按贴水价格计算；打折扣
`$~Rxz Z g at a premium 按溢价计算；按升水价格计算
Fk6x<^Q<w at call 通知付款；按通知
8UMF q 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
uu/+.9 at cost 按成本计算
d @*GUmJ at current market price 按当时市价计算；按现时市价计算
@_"9D y Y% at current price 按当时价格计算；按现时价格计算
O4g+D#Lu at factor cost 按要素成本计算；按生产要素成本计算
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( 0* at money-of-the-day price 按付款当日价格计算
1 O!/ g at or better 按指定或较佳价位〔买卖指令〕
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;?# at par 按面值计算；平价
I" t(%2*q at sight 见票即付
'r@:Cz3e*I at the close 按收市盘
Q f| U0 at the opening 按开市盘
nZ_v/?O attestation 见证；见证条款
,j?.4{rHJ at-the-money option 平价期权
SR8qt z/V attorney 受权人；受托代表人
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`/f attornment 新拥有人承认书
1N\ D5g3 attributable profit 可归属利润
c=;:R0_'t attributable share value 可归属股份价值
N,J9Wu ZJ\ Auckland Stock Exchange 奥克兰证券交易所
* FeQ*`r auction 拍卖
1Fe^Qb5G auctioneer 拍卖商
( Si=m;g audit 审计；核数
p:OPw D+ Audit Commission 审计署
2q Hf' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>F@qpjoQE 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〕
ooj~ &fu audit review 帐目审查
?+t1M E| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8LI-gp\ 2 audited account 审计帐目；经审计的帐目
{Rear 2 audited annual account 经审计的周年帐目
JI/_ce audited balance sheet 经审计的资产负债表
X >I)~z}9# auditor 核数师；核数主任；审计师
a|Bcn YN auditor's certificate 核数师证明书；审计师证明书
$x#FgD(iI auditor's report 核数师报告；审计师报告
^Q{Bq Aussie bond 澳元债券
H3H_u4_?SE austerity budget 紧缩预算
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L I,.% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NJ MJ Australia All Ordinaries Index 澳洲所有普通股票指数
X]y )ZF26 Australian Dollar [AUD] 澳元
Dl&GJ`&:p Australian Options Market 澳大利亚期权市场
v`c$!L5 Australian Securities Commission 澳洲证券事务监察委员会
v6GsoQmA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jhGlG-^ Australian Stock Exchange 澳大利亚证券交易所
S\wW)Pv8 Austrian Schilling [ATS] 奥地利先令
;c -3g] authentication 认证；鉴证
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Vy,&[c~" authority to purchase 委托购买证；委购书
&5%dhc4&!& authorization 认可；核准；授权；授权书
c DrebU authorization by direction 指示授权
2T)sXB u authorization by instruction 指令授权
6QNs\Ucb+ authorization by warrant 令状授权
#n authorization of unit trust 单位信托的认可
L!'k ! k authorized agent 指定代理人
A;J MV+2N authorized capital 法定资本
>m'x8x B= authorized clerk 出市员
+-a&2J;J' authorized dealer 认可交易商
,SScf98,j authorized financial institution 认可财务机构
D%7kBfCb authorized fund 认可基金
U{ ;l0 2S authorized fund house 获授权的基金公司；认可基金公司
*RR[H6B^]X authorized institution 认可机构
UkfB^hA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+<.\5+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-#29xRPk authorized insurer 获授权保险人；获认可承保人
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* 1 /N authorized investment 特准投资项目
%@R~DBS authorized person 获授权人
e# /kNHl authorized representative 获授权代表
*8ExRQZ$ authorized share capital 法定股本
`*\{.;,]# automated quotation system 自动报价系统
.9|u QEL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3_`szl- 自动交易系统〔香港期货交易所有限公司〕
l12$l<x&M automatic adjustment mechanism 自动调整机制
(X6sSO automatic adjustment system 自动调整系统
~JuKV&&}K Automatic Clearing House 自动票据交换所
S)A'Y]2X automatic exchange rates accumulation system 自动化汇率累集系统
H<ZU#U0FZf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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J7;] automatic teller machine [ATM] 自动柜员机
S='syq>Aok autopay 自动转帐
O {k:yVb available assets 可用资产
]Y. deVw3i available fiscal reserve 现存财政储备
fA! 6sB available profit 可用利润
q6wr=OWD Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
15zrrU~D average 平均；平均数；海损
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average basic salary 平均基本薪金
o0p T6N) average consumer expenditure 平均消费开支；一般消费开支
WA)Ij(M8 p average cost 平均成本
z {BA4sn average cost of land production 增辟土地平均成本
m_!U}! average daily turnover 平均每日成交额
NNa1EXZ[ average daily wage rate 平均每日工资率
l
SkEuN average expenditure pattern 平均开支模式
3^.8.q(6 average growth rate 平均增长率
\N X Q average net fixed assets 固定资产平均净值
*C,N'M<u average of relatives 相对价格平均数
/.=r>a }l average price 平均价格
yu
,h \ average propensity to consume 平均消费倾向；一般消费倾向
&!y]:C C{ average propensity to save 平均储蓄倾向；一般储蓄倾向
^ft]b2i average rate 平均率
l[/q%Ca '> average revenue 平均收入；平均收益
fw{,bJ(U average stock 平均库存；平均存货
.h;Se average yearly rent 平均年租
>&H~nGP . avoidance of double taxation 避免双重课税
t#<KxwhcN avoidance of tax 避税
