A:
>}5?`.K~Q* A share Ａ股；甲类股份
PnsBDf%v abatement of tax 减税；减扣免税额
yPyu ) ABN AMRO Bank N.V. 荷兰银行
NnZW@ln"| above-the-line expenditure 线上项目支出；经常预算支出
t [QD#; above-the-line receipt 线上项目收入；经常预算收入
@Mk`Tl ABSA Asia Limited 南非联合亚洲有限公司
>r.]a ` absolute change 绝对数值变更
YJi%vQ*] absolute expenditure 实际开支
GQ_ KYS{ absolute guideline figure 绝对准则数字
MvV pp;bd absolute interest 绝对权益
AeJ ;g absolute order of discharge 绝对破产解除令
JAbUK[:K absolute profit margin 绝对利润幅度
Vej$|nF absolute value 实值；绝对值
` `o]i{x absolutely vested interest 绝对既得权益
O*yxOb* absorbed cost 已吸收成本；已分摊成本
M5xJ_yjG absorption 吸收；分摊；合并
q5'S<qY^ absorption rate 吸收率；摊配率；分摊率
`- NK:;^ ACB Finance Limited 亚洲商业财务有限公司
`:/'")+@v acceptable form of reciprocity 合理的互惠条件
!Sq<_TO acceptable rate 适当利率；适当汇率
P
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K}*ets1s} acceptance for honour 参加承兑
d@%"B($nR acceptor 承兑人；接受人；受票人
= :W2NN' acceptor for honour 参加承兑人
ZWs accident insurance 意外保险
,'#TdLe Accident Insurance Association of Hong Kong 香港意外保险公会
|dRVSVN accident insurance scheme 意外保险计划
3"fDFR accident year basis 意外年度基准
A_9WSXR accommodation 通融；贷款
f~IJ4T2#N accommodation bill 通融票据；空头票据
Z\0Rw># accommodation party 汇票代发人
3;nOm =I account balance 帐户余额；帐户结余
Bous d account book 帐簿
_ 1"
ecaA account collected in advance 预收款项
9hp&HL)BOa account current book 往来帐簿
yTm
\O UD account of after-acquired property 事后取得的财产报告
J0G@]H account of defaulter 拖欠帐目
p|UL<M9{a] account payable 应付帐款
[ K{{P|(q account payee only [A/C payee only] 只可转帐；存入收款人帐户
$-4](br| account receivable 应收帐款
De $AJl account receivable report 应收帐款报表
"W<Y1$Y=Y account statement 结单；帐单；会计财务报表
'uPAG;)m account title 帐户名称；会计科目
P5 S ]h accountant's report 会计师报告
'3.\+^3 Accountant's Report Rules 会计师报告规则
$:ush"=f8^ accounting and auditing procedure 会计与审计程序；会计与核数程序
nD
wh Accounting Arrangements 《会计安排》
" CJVtO accounting basis 会计基础
P8 X07IK accounting by Official Receiver 破产管理署署长呈交的帐目
Ik G & Accounting Circular 《会计通告》
OV>& `puL accounting class 会计类别
*X5 )9dq accounting date 记帐日期；会计结算日期
Pz4#>tP accounting for money 款项核算
"k zKQ~ Accounting Officer 会计主任
*D5 xbkH=. accounting period 会计报告期；会计期
I16FVdUun4 accounting policy 会计政策；会计方针
;Iu _*U9) accounting practice 会计惯例
Met?G0[ accounting principle 会计准则
{gMe<y accounting record 会计记录
W"{G gk ` accounting report 会计报告
l1KMEGmG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hCxg6e<[ Accounting Society of China 中国会计学会
[lmF2 accounting statement 会计报表
p_$^keOL accounting system 会计制度；会计系统
js$R^P accounting transaction 会计事项；帐务交易
(qn= BP I accounting treatment 会计处理
(* -wiL accounting year 会计年度
/ViY:-8s accretion 增值；添加
J,W<ha* accrual 应计项目；应累算数目
+{UY9_~\3 accrual basis 应计制；权责发生制
q'D Ts9Bj accrual basis accounting 应计制会计；权责发生制会计
`[ZswLE accrue 应累算；应计
L* z=!Dpo accrued benefit 应累算利益
6v%yU3l accrued charges 应计费用
^F^g(|(K accrued cumulative preference share dividend 应累算的累积优先股股息
|r9<aVlK accrued expenses 应累算费用
5K vp% accrued interest payable 应付利息；应计未付利息
'/ Aq2 accrued interest receivable 应收利息；应计未收利息
@@d_F<Ym[ accrued right 累算权益
#UGSn:D<i accruing profit 应累算的利润
qHt/,w='Q accumulated fiscal reserve 累积财政储备
VKa+ [ accumulated profit 累积利润；滚存溢利
mV0,T*}e accumulated reserve 累积储备
yC'
y>f`H accumulation of surplus income 累积收益盈余
InP E_ acquired assets 既得资产
>?g@ Nt8 acquisition 收购；购置；取得
j^G=9r[, acquisition cost 购置成本
&/@V$'G= acquisition expenses 购置费用
:!gNOR6Lh acquisition of 100% interest 收购全部股权
ZmK=8iN9J acquisition of control 取得控制权
1tuvJ+`{ acquisition of fixed assets 购置固定资产
bWSN]]e1# acquisition of shell “买壳”
%m& 6'Rpfk acquisition price 收购价
f*k7 @[rSv act of God 天灾
qxZIH acting partner 执事合伙人
y)kxR active market 买卖活跃的市场；交投畅旺的市场；旺市
y-<.l=6A active partner 积极参与的合伙人
Nd8>p.iqO active trading 交投活跃
CKAd\L actual circulation 实际流通
8/e-?2l actual cost 实际成本
EQ%o oAb8 actual expenditure 实际开支；实际支出
<G})$f'x2 actual income 实际入息；实际收入；实际收益
wAh]C;+ { actual market 现货市场
2D 4,#X actual price 现货价；实际价格
ch
i=]*9 actual profit 实际利润
OGZD$j actual quotation 实盘；实际价位；实际报价
+!lDAkW0 actual year basis 按实际年度计算
qS?o22 actuals 实货
p
fc6;K:d actuarial investigation 精算调查
W(q3 m;n actuarial principle 精算原则
'-wmY?ZFxy actuarial report 精算师报告
pcMzLMG< Actuarial Society of Hong Kong 香港精算学会
!G OaBs actuarial valuation 精算师估值
0X)vr~` actuary 精算师
+\!.X _Ij ad referendum agreement 暂定协议；有待覆核的协定
Ak[X`e T ad valorem duty 从价税；按值征税
zlMh^+rMX ad valorem duty system 从价税制
)uqzu%T ad valorem fee 从价费
rPH7
]] ad valorem tariff 从价关税
i>M%)HN additional allowance 额外免税额
aZ@pfWwa: additional amount for unexpired risk 未过期风险的额外款额
Pp s$=` additional assessable profit 补加应评税利润
"i&)+dr- additional assessment 补加评税
B{Q}^Mcxy additional commitment 额外承担
<rC%$tr additional commitment vote 额外承担拨款
o.Kn DY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]4aPn additional dependent parent allowance 供养父母额外免税额
s`yzeo additional provision 额外拨款
w8lrpbLh additional stamp duty 附加印花税
zx@!8Z additional tax 补加税罚款；补加税款
9f~qD&~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fPe S; adjudged bankrupt 被裁定破产
*p/, Z2f adjudicated bankrupt 裁定破产人
^h?fr` adjudication fee 裁定费；评定印花税额手续费；评估契据费
N+&uR!:.C adjudication of bankruptcy 裁定破产；宣告破产
n;Bb/Z!~ adjudication of insolvency 裁定无力偿还债务
tN#C.M7.'7 adjusted actual 经调整的实数；调整后的实数
C?qR ZB+W# adjusted current assets 经调整的流动资产；调整后的流动资产
xG! ~T Q adjusted figure 经调整的数字；调整后的数额
^ ` LqNG adjusted liabilities 经调整的负债；调整后的负债
P2n8H Fi adjusted loss 经调整的亏损；调整后的亏损
cSL6V2F 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
* \ii +f- adjusted profit 经调整的利润；调整后的利润
I`_2Q:r adjusted surplus 经调整的盈余额；调整后的盈余额
(%_X{R' adjusted value 经调整的价值；调整后的价值
f:Pl Mv!{ adjustment 调整；修订；理算〔保险〕
8eqTA 8$? adjustment centre 调剂中心
T Q41i/{ adjustment lag 调整过程的时间差距；调整时差
.7Mf( 1 : adjustment mechanism 调整机制
7hJ X adjustment of loss 亏损调整
yaz6?,) adjustment process 调整过程；调整程序
Yxq!7J adjustment range 调整幅度
~n=DI/AJ@- administered exchange rate 受管制汇率
2u.0AG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i1evB9FZ1z administration expenses 行政费用
$J1`. Q>)4 administration fee 手续费；行政费
rHKO13WF administration in bankruptcy 破产管理
d(IJ-q J N administration order 遗产管理令
i l^;2`]& administrator 管理人；遗产管理人
("U< @~ administrator of the estate 遗产管理人
Jrcb Jt admission of debt 债项承认书
b1Vr>:sK47 admission of proof 接纳债权证明
4,y7a=qf3 advance 放贷款项；垫付款项；预支款项；预付款项
f*%kHfaXgN advance account 暂支帐目；预付款帐户
etX@ z'H advance compensation 预付补偿金
ixA.b#!1 advance from shareholder 股东垫款
kk
fWiPO^ advance pending reimbursement 预支以待日后付还
'T eH(?3G advanced economy 先进经济体系
n/ KO{: advancement 预付；预付财产
(d4btcg advances warrant 垫款令
x-i1:W9; advancing 贷出
[8T{=+k adverse balance 逆差
Y`~B > J adverse exchange 逆汇
]I|(/+}M advertisement addressed to shareholders 在报章刊登的致股东通告
S]3CRJU3` advice for collection 托收通知书
]bds~OY5 U advice of drawing 提款通知书；汇票通知书
l"ms:v advice of payment 付款通知
B[8bk FS>] Advisory Committee [Securities and Futures Commission]
s{b\\$Rb 谘询委员会〔证券及期货事务监察委员会〕
Jc":zR@5 Advisory Committee on Diversification 经济多元化谘询委员会
O9daeIF0# affidavit 誓章；遗产申报誓章
GDSV:]hL affidavit of no receipt 述明无收款的誓章
}=X: F1S affiliate 联号；联营公司；附属公司
o`f^ m affiliated company 附属公司；联号；联营公司
ZLjAhd) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?NwrdcQ affordability 负担能力
3\W/V BJJ African Development Bank [AfDB] 非洲开发银行
hs7!S+[.$$ after-acquired property 事后取得的财产
L{1sYR%s\ after-hours dealing 市后交易
}y6)d. after-tax profit 税后盈利；税后利润；税后溢利
@43 psq1 agency agreement 代理协议
<,CrE5Pl agency expenses 代理机构的开支
U: 8[% a agency fee 代理费
t7b y OMC Agency Law 《代理法》
" $(+M t^ agent 代理人；承销人
mx^Ga=:
? agent of company 公司代理人
\3hA_{ w agent's fee 代理人费；经纪费
T'p L &@,Q aggregate 总计；总数；总体数字
m-t: ' B aggregate amount 总款额；总额
)Qb,zS6 aggregate assets and liabilities 总体资产与负债
i~h@}0WR" aggregate at constant price 按固定价格计算的总体数字
z}E_ wg aggregate demand 总需求
\ %<M[r= aggregate gross position 总持仓量
[wQ48\^ aggregate limit 总限额
=}Tm8b0 aggregate of salaries tax 合计薪俸税
sD3ZZcy|= aggregate performance 总体表现；总体业绩
X&9: ^$m aggregate supply 总体供应
v+LJx aggregate surplus 总盈余
(;#c[eKy aggregate total 整体总额
@1CXc"IgA aggregate value 总值；合计价值
T-N>w;P aggregated basis 合计基准
JP8}+ aggregated net chargeable income 合计应课税入息实额
u"h/ERCa aggregation 合并计算；合计；总和
}JFTe
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t5{P'v9J aggregation of property 财产的总和
&_L%wV|[ agio 差价；贴水
l~E~! MR 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》
Ef] Hpjvp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3en 9TB 《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》
mG
S4W; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1Ms]\<^j 《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》
g-qXS]y7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>NUbk9}J4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
u%C oo agreement for a settlement 授产协议
n#+EG3 agreement for assignment 转让协议
F` ybe\ agreement for sale 售卖协议；买卖协议
xFF!)k # agreement for sale and purchase 买卖协议
v@zi?D K agreement for the payment of interest 支付利息协议
8e?/LA%MU agreement for the repayment of money 还款协议
'dwW~4|B agreement of reinsurance 再保险协议
%jHm9{|X Agricultural Bank of China 中国农业银行
#I=EYl=Vvi air passenger departure tax 飞机乘客离境税
CNN9a 7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
AYnPxiW| airport tax 机场税
?I=1T. alcohol duty 酒精税
#Ha:O,| alienation 让与；让渡；转让
) lUS' I alimony 生活费；赡养费
^Wld6:L{I All Ordinaries Index [AOI] 所有普通股指数
tLu&3< % all risks 全险；综合险
E7$&:xqx All Sales Record for Stock Market 《股票市场成交报告》
y X!u & Allied Capital Resources Limited 新联财务有限公司
I/7!5Z* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t^'nh
1= allocation letter 拨款信件
E !!,JnU allocation of fund 分配款项；预留款项
`/sNX<mp allocation of profit 利润分配；溢利分配
&D3]O9 a0; allocation warrant 拨款令
&3SS.&g4W allotment 分配；配股
=\6)B{#T allotment notice 股份配售通知；配股通知
@bg9
}Z%\h allotment of shares 股份分配
?;,; allowable 可获宽免；免税的
h ~>1 -T8 allowable business loss 可扣除的营业亏损
aEN` ` allowable expenses 可扣税的支出
%O`@}Tg allowance 免税额；津贴；备抵；准备金
m]jA ( allowance for debts 债项的免税额
EL~$7 J allowance for depreciation by wear and tear 耗损折旧免税额
IWE([<i}i[ allowance for funeral expenses 殡殓费的免税额
mI8EeM a{ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`Na()r$T allowance for repairs and outgoings 修葺及支出方面的免税额
"VZ1LVI allowance to debtor 给债务人的津贴
y`RzcXblIZ alteration of capital 资本更改
XO]^ +'U}p alternate trustee 候补受托人
AQZ<,TE0, amalgamation 合并
bqbG+ g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]q"&V\b ambit of charges 征税范围；收费范围
hF$`=hE,F~ amended valuation 经修订的估值
.{ v$;g American Commodities Exchange 美国商品交易所
SXw r$)4_ American Express Bank Limited 美国运通银行
[S'1OR$FQ\ American Stock Exchange 美国证券交易所
Q:q0C
+T amortization 摊销
kgo#JY-4 amount due from banks 存放银行同业的款项
>SXSrXyYX amount due from banks abroad 存放海外银行同业的款项
k>ErD v8 amount due from holding companies 控股公司欠款
b/_Zw^DPC amount due from local banks 存放本港银行同业的款项
`Moo WG amount due to banks 银行同业的存款
\9[vi +T amount due to banks abroad 海外银行同业的存款
RQ E]=N amount due to holding companies 控股公司存款
cb_C2+%8NA amount due to local banks 本港银行同业的存款
C tY -Gs amount due to outport banks 外埠银行同业的存款
kQ>2W5o-d- amount for note issue 发行纸币的款额
r6F TpOF amount of bond 担保契据的款额
llZ U: bs amount of consideration 代价款额
{($bz T7c amount of contribution 供款数额
{L;sF=d amount of indebtedness 负债款额
;VLDXvGd amount of principal of the loan 贷款本金额
^/#+0/Bn amount of rates chargeable 应征差饷数额
G`l\R:Q amount of share capital 股本额
Lip#uuuXXN amount of sums assured 承保款额
%gmx47 amount of variation 变动幅度
Bj 7* 2} amount of vote 拨款数额
UC+Qn amount payable 应付款额
eV"%(<{ amount receivable 应收款额
K e4oLF2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oB 1Qw'J
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w> 2lG3H< ancillary risk 附属风险
]y {tMC annual account 周年帐目；周年帐目报表；年度决算；年结
:la i0>
D annual accounting date 年结日期
2E40& annual allowance 每年免税额；年积金；年度津贴；年津
p8,=K< annual balance 年度余额
k1,k 9BK annual disposable income 每年可动用收入
\~#\ [r_ annual estimates 周年预算
Z8=?Hu annual fee 年费
b%lB&}uw} annual general meeting 周年大会
HwFg;r annual growth rate 年增率；每年增长率
TFkG"e v annual long-term supplement 长期个案每年补助金
) k/&,J3 annual pensionable emolument 可供计算退休金的年薪
0#NMNZ
annual report 年报
QD.5o S Annual Report on the Consumer Price Index 《消费物价指数年报》
=OK#5r[UV annual return 周年报表；周年申报表；每年报税表格
k5< n:dS Annual Return Rules 《周年报表规则》
~k34#j:J65 annual review of consumer prices 每年消费物价回顾
[j@ ek annual roll-forward basis 逐年延展方式
A}Iyl annual salary 年薪
<lB2Nv -, annual statement 年度报表；年度决算表
\>S.nW Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
PSc=k0D annuitant 年金受益人
)#AYb annuity 年金
jN+`V)p annuity contract 年金合约
).kU7;0 annuity on human life 人寿年金
x[t? hl=: antecedent debt 先前的债项
"22./vWV|i ante-dated cheque 倒填日期支票
R"OT&:0/ anticipated expenditure 预期开支
d_
=K (}eR anticipated net profit 预期纯利
'5aA+XP| anticipated revenue 预期收入
aX.BaK6I anti-inflation measure 反通货膨胀措施
KJFQ)#SW! anti-inflationary stance 反通货膨胀立场
p>)1Z<D"a apparent deficit 表面赤字
=+X*$'<J apparent financial solvency 表面偿债能力
;, -)Z|W apparent partner 表面合伙人
| Kd6.Mx application for personal assessment 个人入息课税申请书
@ fMlbJq application of fund 资金应用
vE9"1M application to release as liquidator and to destruct the books of accounts and documents
n`= S&oKH 申请免除清盘人职务及毁灭帐簿与文件
OyDoktz$) appointed actuary 委任精算师
U>t:*SNC* appointed auditor 委任核数师；委任审计师
rv[BL.qV appointed trustee 委任的受托人
O5du3[2x7a appointer 委任人
m LajiZ Bf apportioned pro rata 按比例分摊
o2(w apportionment 分配；分摊
Ak W,Fp1e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-v9 (43 apportionment formula 分摊方程式
]/ !*^;cY( apportionment of estate duty 遗产税的分摊
?4SYroXUX| appraisal 估价；评估
!}c D e12 appreciable growth 可观增长
_dd_Z40R appreciable impact 显着影响
KdR\a&[MA appreciable increase 可观增长
%en J[a%Qg appreciation 增值；升值
` .`:~_OE appreciation against other currencies 相对其他货币升值
]}SV%*{ % appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R {} _Qb appreciation tax 增值税
!& c%!* appropriation 拨款；拨用；拨付
>
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AB# appropriation account 拨款帐目
(NUXK Appropriation Bill 拨款法案
f] 1 $` appropriation-in-aid system 补助拨款办法
o,k#ft< approved assets 核准资产
Ty b_'|?rW approved basket stock 认可一篮子证券
T\wOGaCW approved budget 核准预算
x75;-q approved charitable donation 认可慈善捐款
3=]/+{B approved charitable institution 认可慈善机构
TPb&";4ROf approved currency 核准货币；认可货币
a?Om;-i2`S approved estimates 核准预算
ip'v<%,Q3" approved estimates of expenditure 核准开支预算
-T+yS BO_3 approved overseas insurer 核准海外保险人
J>dj] 1I approved overseas trust company 核准海外信托公司
B fCib]V9C approved pooled investment fund 核准汇集投资基金
|\B\IPs{%' approved provident fund scheme 认可公积金计划
L\Oxyi<{ approved provision 核准拨款
akw:3 +` approved redeemable share 核准可赎回股份
\yymp70w approved regional stock 认可地区性证券
%|@?)[; approved retirement scheme 认可退休金计划
R(Vd [EGY approved subordinated loan 核准附属贷款
*QW.#y>"j arbitrage 套戥；套汇；套利
dY?l
oFz arbitrageur 套戥者；套汇者
A f?&VD4K arbitrary amount 临时款项
XF{2'x_R arrangement 措施；安排；协定
LzXIqj'H7T arrears 欠款
N0fE *xo arrears of pay 欠付薪酬
@W+8z#xr' arrears of revenue 逾期未收税款；逾期未收的帐项
q&ed4{H< articles of association 组织章程；组织细则；组织章程细则
<\:*cET3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\^F6)COy ascertainment of profit 确定利润
0jp y c "Asia Clear" “亚洲结算系统”
;F_&h#D]3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?{Xp'D\z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\mN?5QCcE Asian Development Fund [ADF] 亚洲发展基金
p38s&\-kEN Asian dollar bond 亚洲美元债券
L%9yFg%u Asian dollar market 亚洲美元市场
a vS 9 "e Asian dollar rate 亚洲美元利率
gKU*@`6G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
jbOzbxR? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
EI9Yv>7 d{ asked price 沽盘；喊价；索价；卖方报价
\l6mX In=> assessable income 应评税入息
~$a%& ]\ assessable loss 应评税亏损
K6<1& assessable profit 应评税利润
w*SF Q_6YE assessable value 应评税值
#l2WRw_t assessed profit 估定利润
etW-gbr assessed value 经评估价值
0A ~f
^ assessment 评税；评定；估价；评税单
YS"76FJ assessment number 评税编号；估价编号
:?%_JM5U assessment of additional tax 补加税评税
lSId<v?C> assessment of performance 业绩评估；实绩评价
x^F2Ywp% Assessor 评税主任
'.&,.E&{$ asset price bubbles 资产价格泡沫
y(#F&^| asset-backed securities 具资产保证的证券
s|!b: Ms` assets accretion 资产增值
7f=9(Z j assets and liabilities 资产与负债
_ )^n[_E assets betterment statement 资产递增表；资产改进表
b!37:V\#} assets lending 实物放款；有抵押贷款
X >jwjRK
$ assets of the company passing on the death 死者去世时转移的公司资产
r52,f%nlm assets pledged as security for liabilities 用作负债抵押的资产
uP ?gGo assets portfolio 资产投资组合
[/t/694 assets price 资产价格
qpc2;3*7 assets quality 资产质素
S4~;bsSx assets realization 资产变现
gk6j5 $Y"< assets refinancing arrangement 资产再集资安排
^?[^o\/@R assets securitization 资产证券化
Z42v@?R.!W assets situated outside Hong Kong 在香港以外地方的资产
Z@i MG assets stripping 削减资产；拆卖资产
&4MVk3SLx# assets value 资产值
: [vp.vw}/ assignee 承让人
h$zPQ""8 assignment 转让；转让书；转让契
K[ TMTn assignment of interest 权益转让
&9] [ ~$ assignment of letters patent and trade mark 专利证书及商标转让
.J\U|r assignment of property 物业转让；物业转让书
>-y&k^a= assignment right 转让权
El&pu x2 assignor 转让人
&<i>)Ss associate 有联系的人；有关连人士；相联者；合伙人；联系人
U7fE6&g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Pq7tNM E associate member 附属会员
T AJ 9Y< associated body corporate 相联法人团体
Y=rW.yK8 associated company 相联公司；联属公司
zZh`go02E associated corporation 相联法团
M !6bf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z8"=W,2 公认会计师公会〔英国〕
|V~P6o(/ Association of Futures Exchange Brokers 香港期货经纪协会
*&2#;mf3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qV$',U*+T association of underwriters 承保人组织
$X&OGTlw^ assumption of control 接管
E.% F/mM assurance 担保；保险；转易；转易书
%J%gXk}] assurance of interest 权益的转易
:~)Q] G1Nj at 19XX price 按一九ＸＸ年价格计算
r@< ; at a discount 按赔价计算；按贴水价格计算；打折扣
6nSk,yE'hE at a premium 按溢价计算；按升水价格计算
w)8@Tu:Q at call 通知付款；按通知
+o w
^xiD at constant market price 按固定市价计算
~ pdf' at constant price 按固定价格计算
mg,f> ( at cost 按成本计算
x!.VWG tb at current market price 按当时市价计算；按现时市价计算
F Z2-e at current price 按当时价格计算；按现时价格计算
hJ4.: at factor cost 按要素成本计算；按生产要素成本计算
<,hBoHZSL at money-of-the-day price 按付款当日价格计算
ze\~-0ks + at or better 按指定或较佳价位〔买卖指令〕
YL= k&Q G at par 按面值计算；平价
gS|xicq! at sight 见票即付
}EIwkz8 at the close 按收市盘
)L hO}zQ at the opening 按开市盘
=<_5gR attestation 见证；见证条款
QBn>@jq at-the-money option 平价期权
&{=~)>h attorney 受权人；受托代表人
0j/81Y}p attornment 新拥有人承认书
xNqQbk F attributable profit 可归属利润
G =4 y!y attributable share value 可归属股份价值
B# H Auckland Stock Exchange 奥克兰证券交易所
IFTW,9hh auction 拍卖
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uw7%\ auctioneer 拍卖商
7ER 2 h* audit 审计；核数
7Y*m_AhxJ Audit Commission 审计署
S&uL9)Glb Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
I~qiF%?d 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
4K;j:ZJ"x audit review 帐目审查
ry]7$MQyV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
v#+w<gRq audited account 审计帐目；经审计的帐目
Y-c~"# audited annual account 经审计的周年帐目
?-84_i audited balance sheet 经审计的资产负债表
XP^ 6*}H.* auditor 核数师；核数主任；审计师
7~Ga>BK auditor's certificate 核数师证明书；审计师证明书
yl ;'Ru: auditor's report 核数师报告；审计师报告
,"VQ 0Z1 Aussie bond 澳元债券
q
| ^O austerity budget 紧缩预算
jr l6):x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U?lu@5 ^Z Australia All Ordinaries Index 澳洲所有普通股票指数
jgo@~,5R Australian Dollar [AUD] 澳元
l >(G3l Iw Australian Options Market 澳大利亚期权市场
bv4cw#5z$9 Australian Securities Commission 澳洲证券事务监察委员会
zB$6e!fc Australian Society of Certified Practising Accountants 澳洲执业会计师公会
uWInx6p Australian Stock Exchange 澳大利亚证券交易所
QPcB_wUqu Austrian Schilling [ATS] 奥地利先令
>oNk(.
% authentication 认证；鉴证
Z%{f[|h9} authority to purchase 委托购买证；委购书
'> Q$5R1 authorization 认可；核准；授权；授权书
h*9o_ authorization by direction 指示授权
.>'Z9.Xnk authorization by instruction 指令授权
9h(hx 7] authorization by warrant 令状授权
?BZ ][~n-Q authorization of unit trust 单位信托的认可
% Nn'p" authorized agent 指定代理人
&P3 vcB authorized capital 法定资本
LI<5;oE; authorized clerk 出市员
ui{_w @ o authorized dealer 认可交易商
p,8Z{mLn authorized financial institution 认可财务机构
`j! [ authorized fund 认可基金
*a% PA(%6 authorized fund house 获授权的基金公司；认可基金公司
,s76]$ %4 authorized institution 认可机构
pzr-}>xrZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!~l%6Z5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zNf5OItx authorized insurer 获授权保险人；获认可承保人
y#DQOY+@^# authorized investment 特准投资项目
*]6dV ' authorized person 获授权人
W 8NA. authorized representative 获授权代表
iIw
ea` authorized share capital 法定股本
UVJ(iNK" automated quotation system 自动报价系统
VC (|t} L4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sEN@q 自动交易系统〔香港期货交易所有限公司〕
3Q}Y?rkJ5 automatic adjustment mechanism 自动调整机制
8!SiTOzR? automatic adjustment system 自动调整系统
__iyBa X Automatic Clearing House 自动票据交换所
\^4$}@* ] automatic exchange rates accumulation system 自动化汇率累集系统
&zcj U+n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Sh6Cw4 R automatic teller machine [ATM] 自动柜员机
*~uuCLv_ autopay 自动转帐
{ bn#:75r available assets 可用资产
!?*!"S-Sl available fiscal reserve 现存财政储备
Y%l3SB,5L available profit 可用利润
$@k w>2 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F8Wq&X#r average 平均；平均数；海损
1[`<JCFClc average basic salary 平均基本薪金
c7IR06E average consumer expenditure 平均消费开支；一般消费开支
XE*bRTEw average cost 平均成本
*^Y0}?]qT average cost of land production 增辟土地平均成本
3raA^d3!? average daily turnover 平均每日成交额
^b %8_?2m average daily wage rate 平均每日工资率
J"%}t\Q average expenditure pattern 平均开支模式
'e64%t average growth rate 平均增长率
~(/HgFLLu average net fixed assets 固定资产平均净值
D s_
"m, average of relatives 相对价格平均数
Z|% 2495\ average price 平均价格
Y` ?X Fy: average propensity to consume 平均消费倾向；一般消费倾向
[Mc5N average propensity to save 平均储蓄倾向；一般储蓄倾向
!y~b;>887 average rate 平均率
j]"xck average revenue 平均收入；平均收益
z44~5J] average stock 平均库存；平均存货
[B @j@& average yearly rent 平均年租
u g"<\" avoidance of double taxation 避免双重课税
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<byO avoidance of tax 避税
