A:
b]gVZ- A share Ａ股；甲类股份
bO` S Bq$ abatement of tax 减税；减扣免税额
hXh nJ ABN AMRO Bank N.V. 荷兰银行
DF>3)o TF above-the-line expenditure 线上项目支出；经常预算支出
4a=QTq0 p above-the-line receipt 线上项目收入；经常预算收入
aka)#0l . ABSA Asia Limited 南非联合亚洲有限公司
akF T 0@9 absolute change 绝对数值变更
7^7Jh&b)/ absolute expenditure 实际开支
s o1hC absolute guideline figure 绝对准则数字
hv`I`[/J absolute interest 绝对权益
63 i&< absolute order of discharge 绝对破产解除令
Ms#rvn!J absolute profit margin 绝对利润幅度
p ,.6sk absolute value 实值；绝对值
aJ QzM absolutely vested interest 绝对既得权益
suS[P?4 absorbed cost 已吸收成本；已分摊成本
2){O&8 A absorption 吸收；分摊；合并
PJ YUD5 absorption rate 吸收率；摊配率；分摊率
\U3v5| Q ACB Finance Limited 亚洲商业财务有限公司
?<` ;lu/eL acceptable form of reciprocity 合理的互惠条件
~F^tLi!5 acceptable rate 适当利率；适当汇率
%Gl1Qi+Po_ acceptance agreement 承兑协议
PIAE6,* acceptance for honour 参加承兑
nMK$&h,{ acceptor 承兑人；接受人；受票人
k1.%ZZMM acceptor for honour 参加承兑人
Z2t\4|wr: accident insurance 意外保险
f`)*bx Accident Insurance Association of Hong Kong 香港意外保险公会
#W&o]FAA3y accident insurance scheme 意外保险计划
K)9Rw2-AJ accident year basis 意外年度基准
JOz4O accommodation 通融；贷款
pMJm@f accommodation bill 通融票据；空头票据
| BUgsE accommodation party 汇票代发人
{- &`@V account balance 帐户余额；帐户结余
S=gb y account book 帐簿
O0FUJGuTS account collected in advance 预收款项
L~%7=]m account current book 往来帐簿
%!r.) Wx|2 account of after-acquired property 事后取得的财产报告
pC]XbokE S account of defaulter 拖欠帐目
+0?1"2 account payable 应付帐款
D4\[D8pD account payee only [A/C payee only] 只可转帐；存入收款人帐户
fD lo L account receivable 应收帐款
r1TdjnP,2^ account receivable report 应收帐款报表
H,c`=Ii3 account statement 结单；帐单；会计财务报表
mPhu#oK'f account title 帐户名称；会计科目
K9-9 c"cz accountant's report 会计师报告
Cv@)tb Accountant's Report Rules 会计师报告规则
:..WL;gC accounting and auditing procedure 会计与审计程序；会计与核数程序
5DDSo0E Accounting Arrangements 《会计安排》
VEp cCK accounting basis 会计基础
tY>Zy1hlI accounting by Official Receiver 破产管理署署长呈交的帐目
v[2&0&!K# Accounting Circular 《会计通告》
' #XT[\ accounting class 会计类别
9a @rsyX accounting date 记帐日期；会计结算日期
sopf-g: accounting for money 款项核算
@mJ~?d95v Accounting Officer 会计主任
Mg2 e0}{ accounting period 会计报告期；会计期
Ta[\B WR2 accounting policy 会计政策；会计方针
)3)7zulnXH accounting practice 会计惯例
)t KS ooW accounting principle 会计准则
R+U$;r8l accounting record 会计记录
hbg$u$1`, accounting report 会计报告
M!kSt1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@H<*|3J Accounting Society of China 中国会计学会
' '(rC38 accounting statement 会计报表
&=x4M]t9L accounting system 会计制度；会计系统
;*$e8y2 accounting transaction 会计事项；帐务交易
Jt[,V*:# accounting treatment 会计处理
Y!8FW| accounting year 会计年度
yIcTc accretion 增值；添加
y%X! l(gQ accrual 应计项目；应累算数目
$4^SWT. accrual basis 应计制；权责发生制
WrSc@j&Ycv accrual basis accounting 应计制会计；权责发生制会计
yx|{:Li! accrue 应累算；应计
qDG2rFu&[ accrued benefit 应累算利益
T@=C2
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ggL/7 I( accrued cumulative preference share dividend 应累算的累积优先股股息
+ c+i u6+" accrued expenses 应累算费用
b*.aaOb accrued interest payable 应付利息；应计未付利息
6UqAs<c9 accrued interest receivable 应收利息；应计未收利息
vJaWHC$q accrued right 累算权益
x(cv }#}S8 accruing profit 应累算的利润
i%JJ+ 9N accumulated fiscal reserve 累积财政储备
- om9 Z0e accumulated profit 累积利润；滚存溢利
0ki- /{; accumulated reserve 累积储备
NhCucSU<K accumulation of surplus income 累积收益盈余
P1Z"}Qw acquired assets 既得资产
/OWwC%tM/ acquisition 收购；购置；取得
BvsSrse acquisition cost 购置成本
oOaFA+0x acquisition expenses 购置费用
#G.eiqh$a acquisition of 100% interest 收购全部股权
aopZ-^ acquisition of control 取得控制权
#-\5O acquisition of fixed assets 购置固定资产
MqB@}! acquisition of shell “买壳”
+ C8O" acquisition price 收购价
ZM b+sUK act of God 天灾
*!ng)3# acting partner 执事合伙人
Ps>:|j+ active market 买卖活跃的市场；交投畅旺的市场；旺市
. }/8 ] active partner 积极参与的合伙人
$L 8>Ha} active trading 交投活跃
rD~/] y)t actual circulation 实际流通
0cE 9O9kE actual cost 实际成本
0U@#&pUc actual expenditure 实际开支；实际支出
} L)[> actual income 实际入息；实际收入；实际收益
&hO-6(^I actual market 现货市场
;aV3j/ actual price 现货价；实际价格
W~0rSVD$<z actual profit 实际利润
5h&sdzfG actual quotation 实盘；实际价位；实际报价
aZ4?! JW . actual year basis 按实际年度计算
9-/q-, actuals 实货
aTTkj\4 actuarial investigation 精算调查
RARA _tii actuarial principle 精算原则
VaY#_80$s actuarial report 精算师报告
k9f|R*LM Actuarial Society of Hong Kong 香港精算学会
(0 H=f6N actuarial valuation 精算师估值
|67Jw 2 actuary 精算师
mLqqo2u ad referendum agreement 暂定协议；有待覆核的协定
zQ |2D*W ad valorem duty 从价税；按值征税
t\hnnu`Pq ad valorem duty system 从价税制
W06#|8,{v ad valorem fee 从价费
Zs
/>_w} ad valorem tariff 从价关税
R\5,H!V9n additional allowance 额外免税额
&F
uPd}F additional amount for unexpired risk 未过期风险的额外款额
Ai1"UYk\\Y additional assessable profit 补加应评税利润
J<;io! additional assessment 补加评税
&J&'J~N additional commitment 额外承担
>jsY'Bm additional commitment vote 额外承担拨款
U?sHh 2* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Tj#S') s8 additional dependent parent allowance 供养父母额外免税额
:31_WJ^ additional provision 额外拨款
()IZ7#kL? additional stamp duty 附加印花税
Ik$$Tn&; additional tax 补加税罚款；补加税款
J`U]Ux/L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!:!(=(4$P adjudged bankrupt 被裁定破产
pE&G]ZC adjudicated bankrupt 裁定破产人
7h}gIm7e" adjudication fee 裁定费；评定印花税额手续费；评估契据费
>) u;X adjudication of bankruptcy 裁定破产；宣告破产
S>0%jCjW adjudication of insolvency 裁定无力偿还债务
`P; r[j" adjusted actual 经调整的实数；调整后的实数
Q?i_Nl/| adjusted current assets 经调整的流动资产；调整后的流动资产
Qdq;C,}Ai. adjusted figure 经调整的数字；调整后的数额
!iKW1ks adjusted liabilities 经调整的负债；调整后的负债
OUi;f_*[r adjusted loss 经调整的亏损；调整后的亏损
~ tA ^[tK adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
5[jcw` adjusted profit 经调整的利润；调整后的利润
.oyAi|| adjusted surplus 经调整的盈余额；调整后的盈余额
T0tX%_6` adjusted value 经调整的价值；调整后的价值
"00j]e. adjustment 调整；修订；理算〔保险〕
~j'D%:[+VH adjustment centre 调剂中心
7P+1W
\ adjustment lag 调整过程的时间差距；调整时差
i90 X0b-A adjustment mechanism 调整机制
Y7.+
Ma#| adjustment of loss 亏损调整
`s}L3bR] adjustment process 调整过程；调整程序
iz# R)EB/g adjustment range 调整幅度
qU !dg administered exchange rate 受管制汇率
^A@f{g$KB+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%xlpOR4 administration expenses 行政费用
%6320 x administration fee 手续费；行政费
%NrH\v{7Q administration in bankruptcy 破产管理
Xe %J{ administration order 遗产管理令
(Lge a administrator 管理人；遗产管理人
R^.PKT2E administrator of the estate 遗产管理人
;_I>`h"r admission of debt 债项承认书
]&%KU)i? admission of proof 接纳债权证明
JB~^J5#[Oh advance 放贷款项；垫付款项；预支款项；预付款项
o'#& =h$_ advance account 暂支帐目；预付款帐户
S&` 6pN advance compensation 预付补偿金
gB'ajX=OA/ advance from shareholder 股东垫款
y''~j<' advance pending reimbursement 预支以待日后付还
a yA; 6Qt advanced economy 先进经济体系
| Gf<Ql_.4 advancement 预付；预付财产
d/7R }n^ advances warrant 垫款令
<R7{W"QTA) advancing 贷出
Zo<)r2|O. adverse balance 逆差
}ssV"5M adverse exchange 逆汇
>[;W ~* advertisement addressed to shareholders 在报章刊登的致股东通告
KEOk%'c, advice for collection 托收通知书
_ p\L,No advice of drawing 提款通知书；汇票通知书
[ [ ie advice of payment 付款通知
4u:SE Advisory Committee [Securities and Futures Commission]
}gkLO
TJ/, 谘询委员会〔证券及期货事务监察委员会〕
tn5%zJ#+ Advisory Committee on Diversification 经济多元化谘询委员会
8gP1]xD affidavit 誓章；遗产申报誓章
]3O&8, affidavit of no receipt 述明无收款的誓章
0 V1GX~2 affiliate 联号；联营公司；附属公司
TmG);B} affiliated company 附属公司；联号；联营公司
7%Y`j/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2t\0vV2)/O affordability 负担能力
[Arf!W-QG African Development Bank [AfDB] 非洲开发银行
&>zH. 6%$ after-acquired property 事后取得的财产
]@#9B>v= after-hours dealing 市后交易
|fgUW. after-tax profit 税后盈利；税后利润；税后溢利
\_`qon$9 agency agreement 代理协议
)%K<pIk agency expenses 代理机构的开支
!zX() V
agency fee 代理费
L+8ar9es Agency Law 《代理法》
5skN'*oG agent 代理人；承销人
L]k BY2c agent of company 公司代理人
|Mb{0mKb agent's fee 代理人费；经纪费
dEJqgp}\p aggregate 总计；总数；总体数字
{$^'oRk aggregate amount 总款额；总额
^O_Z5NbC3 aggregate assets and liabilities 总体资产与负债
spV7\Gs.@ aggregate at constant price 按固定价格计算的总体数字
msmW2Zc aggregate demand 总需求
|T|m5V'l aggregate gross position 总持仓量
mXRkR.zu+ aggregate limit 总限额
9lb?%UFe aggregate of salaries tax 合计薪俸税
CVfV aggregate performance 总体表现；总体业绩
e34>q:#5l aggregate supply 总体供应
:0r ,.) aggregate surplus 总盈余
Z=]SAK` aggregate total 整体总额
zKd@Ab aggregate value 总值；合计价值
XDY]LAV aggregated basis 合计基准
3(Wijt H aggregated net chargeable income 合计应课税入息实额
+HS]kF H aggregation 合并计算；合计；总和
FgH7YkKrD aggregation of incomes of husband and wife 夫妇入息合并计算
{XOl & aggregation of property 财产的总和
i1B!oZ3q agio 差价；贴水
|`LH|6/ 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》
j$)ogGu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
sLr 47 NC 《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》
7 9t E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?8-Am[xH 《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》
iJzBd7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
WWunS|B! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`dZ|Ko%k agreement for a settlement 授产协议
'' nOXl agreement for assignment 转让协议
h$02#(RHJ agreement for sale 售卖协议；买卖协议
Vf cIR( agreement for sale and purchase 买卖协议
LCB-ewy# E agreement for the payment of interest 支付利息协议
MNu0t\`p4 agreement for the repayment of money 还款协议
-uYxc=4Lh agreement of reinsurance 再保险协议
:*Wq%Y=
Agricultural Bank of China 中国农业银行
: "85w#r air passenger departure tax 飞机乘客离境税
s)E \ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}X)vktE+| airport tax 机场税
O%EA ,5U. alcohol duty 酒精税
["3dr@T9Z alienation 让与；让渡；转让
&& &-P\3 alimony 生活费；赡养费
A8 m 06 All Ordinaries Index [AOI] 所有普通股指数
1 $&@wG all risks 全险；综合险
fp [gKRSF All Sales Record for Stock Market 《股票市场成交报告》
4' O,xC Allied Capital Resources Limited 新联财务有限公司
?9~^QRLT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?\o~P allocation letter 拨款信件
Xq 135/d allocation of fund 分配款项；预留款项
cwmS4^zt8 allocation of profit 利润分配；溢利分配
~ XOmxz0 allocation warrant 拨款令
v #+ECx allotment 分配；配股
tAv3 + allotment notice 股份配售通知；配股通知
aZmN(AJ8v allotment of shares 股份分配
,Wlt[T(.; allowable 可获宽免；免税的
d/; tq allowable business loss 可扣除的营业亏损
h1_Z&VJ allowable expenses 可扣税的支出
}-oba_ allowance 免税额；津贴；备抵；准备金
\|,| ) allowance for debts 债项的免税额
yx]9rD1cz allowance for depreciation by wear and tear 耗损折旧免税额
P{o)Ir8Tt allowance for funeral expenses 殡殓费的免税额
^QS`H@+Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l)NkTZ<] allowance for repairs and outgoings 修葺及支出方面的免税额
+M-tYE
5n allowance to debtor 给债务人的津贴
`\UY5 n72 alteration of capital 资本更改
&e^;;<*w alternate trustee 候补受托人
tj13!Cc}e` amalgamation 合并
>5FTB e[D ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.a@12J(I ambit of charges 征税范围；收费范围
ng%[yY amended valuation 经修订的估值
dxX` \{E American Commodities Exchange 美国商品交易所
_WEJ,0* #' American Express Bank Limited 美国运通银行
'n'>+W: American Stock Exchange 美国证券交易所
q A .9X4NQ amortization 摊销
z.8/[) amount due from banks 存放银行同业的款项
TE
Z%|5(] amount due from banks abroad 存放海外银行同业的款项
s 47R,K$ amount due from holding companies 控股公司欠款
w KM9fs amount due from local banks 存放本港银行同业的款项
>Z!!` 0{ amount due to banks 银行同业的存款
P7 3GH amount due to banks abroad 海外银行同业的存款
qX@e+&4P0 amount due to holding companies 控股公司存款
/PwiZ A3sA amount due to local banks 本港银行同业的存款
%/ A>'p,~ amount due to outport banks 外埠银行同业的存款
16L YVvmW amount for note issue 发行纸币的款额
O(-p
md, amount of bond 担保契据的款额
l e/j! amount of consideration 代价款额
5MnP6(3$ amount of contribution 供款数额
l 2Sar1~1 amount of indebtedness 负债款额
vD#U+ amount of principal of the loan 贷款本金额
(=!At)O amount of rates chargeable 应征差饷数额
{[!<yUJ`S# amount of share capital 股本额
R/~ !km amount of sums assured 承保款额
t.(
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n#">k%bD amount of vote 拨款数额
2d .$V,U< amount payable 应付款额
*Ypn@YpSp amount receivable 应收款额
"
aG6u^ % Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F'K >@y analysis 分析
cr!8Tp;2A ancillary risk 附属风险
7p1Y g annual account 周年帐目；周年帐目报表；年度决算；年结
u}%OC43 annual accounting date 年结日期
aGbG@c8PRi annual allowance 每年免税额；年积金；年度津贴；年津
,8 4|qI annual balance 年度余额
n[jXqFm!` annual disposable income 每年可动用收入
2_wue49-l annual estimates 周年预算
e4z~ annual fee 年费
6&$.E! z annual general meeting 周年大会
$'V^_|EL7 annual growth rate 年增率；每年增长率
0b{jox\!B annual long-term supplement 长期个案每年补助金
ps <E f annual pensionable emolument 可供计算退休金的年薪
.)tv'V/ annual report 年报
Al^t M0T^ Annual Report on the Consumer Price Index 《消费物价指数年报》
A$@;Q5 /2 annual return 周年报表；周年申报表；每年报税表格
Fe !MA Annual Return Rules 《周年报表规则》
8$}<4 `39 annual review of consumer prices 每年消费物价回顾
NVM_.v L annual roll-forward basis 逐年延展方式
Y+ "1'W annual salary 年薪
C!+D]7\j annual statement 年度报表；年度决算表
@7nZjrH Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
63 oe0T& annuitant 年金受益人
!{-W%=Kf annuity 年金
V;: k - annuity contract 年金合约
(7g"pp f annuity on human life 人寿年金
_mqU:?Q5 antecedent debt 先前的债项
bL7Gkbs&| ante-dated cheque 倒填日期支票
z/J?!ee anticipated expenditure 预期开支
;U'\"N9 anticipated net profit 预期纯利
liS' anticipated revenue 预期收入
8!2)=8|f anti-inflation measure 反通货膨胀措施
!P{ /;Q anti-inflationary stance 反通货膨胀立场
|Y!^E % * apparent deficit 表面赤字
)Eozo4~ apparent financial solvency 表面偿债能力
` Q*`\-8J apparent partner 表面合伙人
JQKXbsXS application for personal assessment 个人入息课税申请书
*ak0(yLn) application of fund 资金应用
-9dZT application to release as liquidator and to destruct the books of accounts and documents
RW&o3_Ua 申请免除清盘人职务及毁灭帐簿与文件
6y^
zC? appointed actuary 委任精算师
\Eh5g/,[ appointed auditor 委任核数师；委任审计师
Zv
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>>{):r
Z appointer 委任人
X;!* D apportioned pro rata 按比例分摊
c[-N A apportionment 分配；分摊
?2"g*Bak Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8xlj,}QO\ apportionment formula 分摊方程式
5ngs1ZF@ apportionment of estate duty 遗产税的分摊
.eN"s' appraisal 估价；评估
#m U\8M, appreciable growth 可观增长
AW r2Bv appreciable impact 显着影响
|5vJ:'` I appreciable increase 可观增长
w%\
n XJ appreciation 增值；升值
_#K|g #p5 appreciation against other currencies 相对其他货币升值
.!4 'Y} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
25OQY.>bE appreciation tax 增值税
KiXfR\S~C appropriation 拨款；拨用；拨付
4 ?BQ&d appropriation account 拨款帐目
h{)m}"n<R Appropriation Bill 拨款法案
zLl-{Kk appropriation-in-aid system 补助拨款办法
}5fd:B m; approved assets 核准资产
f 6I)c$]Q approved basket stock 认可一篮子证券
3Ws (],Q approved budget 核准预算
X4o# kW approved charitable donation 认可慈善捐款
~3s ?.[}d approved charitable institution 认可慈善机构
(A?>U_@ approved currency 核准货币；认可货币
YW7w>}aW approved estimates 核准预算
% f;v$rsZ approved estimates of expenditure 核准开支预算
HB )+.e approved overseas insurer 核准海外保险人
"[
S[vkI approved overseas trust company 核准海外信托公司
7X( 2SI3m approved pooled investment fund 核准汇集投资基金
;l%xjMcU approved provident fund scheme 认可公积金计划
GSRf/::I}4 approved provision 核准拨款
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%,\2!$ approved redeemable share 核准可赎回股份
q;9X8 _ approved regional stock 认可地区性证券
p.:| Z-W$ approved retirement scheme 认可退休金计划
&W>\Vl1 approved subordinated loan 核准附属贷款
f hK<P_} arbitrage 套戥；套汇；套利
;SXkPs3q arbitrageur 套戥者；套汇者
"7sv@I_j arbitrary amount 临时款项
BQfnoF arrangement 措施；安排；协定
QI[WXx p arrears 欠款
uT ]$R arrears of pay 欠付薪酬
_EMX x4J arrears of revenue 逾期未收税款；逾期未收的帐项
?Q_ @@) articles of association 组织章程；组织细则；组织章程细则
q# j[0,^ $ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SXsszb:_ ascertainment of profit 确定利润
_!2lnJ4+5 "Asia Clear" “亚洲结算系统”
|4DN2P
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N@PuC> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
E#P#{_BR^ Asian Development Fund [ADF] 亚洲发展基金
w#1BHx Asian dollar bond 亚洲美元债券
}h1BAKg Asian dollar market 亚洲美元市场
{eU>E /SQ Asian dollar rate 亚洲美元利率
!Mw/j `* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,xU#uyB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
vs8[352 asked price 沽盘；喊价；索价；卖方报价
E 0qJ.v assessable income 应评税入息
3sV$#l P assessable loss 应评税亏损
&7'=t 6 assessable profit 应评税利润
F +K ju2 assessable value 应评税值
T
?Om]:j assessed profit 估定利润
7s%D(;W_Mo assessed value 经评估价值
uyEk 1)HC assessment 评税；评定；估价；评税单
QV."ZhL5 = assessment number 评税编号；估价编号
7y^)n<'co assessment of additional tax 补加税评税
npeL1zO-$ assessment of performance 业绩评估；实绩评价
O$z"`' &j# Assessor 评税主任
d %}?%VH asset price bubbles 资产价格泡沫
4( , .< # asset-backed securities 具资产保证的证券
GQg
2!s( assets accretion 资产增值
D vhF CA}z assets and liabilities 资产与负债
W.4R+kF< assets betterment statement 资产递增表；资产改进表
"#Z e3Uy\ assets lending 实物放款；有抵押贷款
&DGqY5= assets of the company passing on the death 死者去世时转移的公司资产
G!`%.tH assets pledged as security for liabilities 用作负债抵押的资产
=X(N+(1~ assets portfolio 资产投资组合
' sAkrl8kt assets price 资产价格
yuC"V' assets quality 资产质素
`/1rZ# assets realization 资产变现
<nJGJ5JJ assets refinancing arrangement 资产再集资安排
QH><!
sa assets securitization 资产证券化
VP< zOk7 assets situated outside Hong Kong 在香港以外地方的资产
1]>JMh%X9t assets stripping 削减资产；拆卖资产
_ 9D]1f=& assets value 资产值
4r;le5@ assignee 承让人
pKXSJ"Xo assignment 转让；转让书；转让契
hcU^! mp assignment of interest 权益转让
CXn?~m&K assignment of letters patent and trade mark 专利证书及商标转让
8]&Fu 3M^ assignment of property 物业转让；物业转让书
>CG;df<~ assignment right 转让权
=_&,^h@'3e assignor 转让人
Z3o HOy associate 有联系的人；有关连人士；相联者；合伙人；联系人
lL V D`) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
lYe2;bu associate member 附属会员
K :XXtG associated body corporate 相联法人团体
<.g)?nj1 associated company 相联公司；联属公司
<Y /3U associated corporation 相联法团
5<X"+`=9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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_k*~B 公认会计师公会〔英国〕
L7- JK3/E Association of Futures Exchange Brokers 香港期货经纪协会
3q'nO-KJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ral=`/p association of underwriters 承保人组织
FXk*zXn6 assumption of control 接管
v+E J
$ assurance 担保；保险；转易；转易书
8F\'? 7 assurance of interest 权益的转易
B$c'^
) at 19XX price 按一九ＸＸ年价格计算
#U'}g * at a discount 按赔价计算；按贴水价格计算；打折扣
H^*[TX=#[ at a premium 按溢价计算；按升水价格计算
CWZv />,% at call 通知付款；按通知
Z3zD4-p$_ at constant market price 按固定市价计算
LP7jCt at constant price 按固定价格计算
ZLaht(`+ at cost 按成本计算
`?&C5*P at current market price 按当时市价计算；按现时市价计算
w)go79 at current price 按当时价格计算；按现时价格计算
c 9gm% at factor cost 按要素成本计算；按生产要素成本计算
s'/_0 at money-of-the-day price 按付款当日价格计算
;U0w<>4L at or better 按指定或较佳价位〔买卖指令〕
J}Z\I Y, at par 按面值计算；平价
u YFy4E3 at sight 见票即付
%b
pQ= at the close 按收市盘
Hv"qRuQ?[ at the opening 按开市盘
3#fg
2 attestation 见证；见证条款
b7'A5 ]X at-the-money option 平价期权
cooi cKS7 attorney 受权人；受托代表人
*W=1 yPP attornment 新拥有人承认书
{'P?wv attributable profit 可归属利润
\Ogs ]4 attributable share value 可归属股份价值
E08!a Auckland Stock Exchange 奥克兰证券交易所
r
'ioH"= auction 拍卖
}K.)yv n auctioneer 拍卖商
P2>_qyX audit 审计；核数
cgcU2N6y; Audit Commission 审计署
9~ V(wG Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(CA V Oed 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〕
,o2x,I audit review 帐目审查
JWM4S4yZHR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R74RJi& audited account 审计帐目；经审计的帐目
iMYJ VB= audited annual account 经审计的周年帐目
i @M^ l`w audited balance sheet 经审计的资产负债表
0kp{`3ce auditor 核数师；核数主任；审计师
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{L auditor's certificate 核数师证明书；审计师证明书
3DjX0Dx/l auditor's report 核数师报告；审计师报告
D(_j;?i Aussie bond 澳元债券
gT fA] austerity budget 紧缩预算
/xg1i1 Et
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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{ Australia All Ordinaries Index 澳洲所有普通股票指数
u<\Sf" fs Australian Dollar [AUD] 澳元
tR=1.M9 6Y Australian Options Market 澳大利亚期权市场
=?M{B1;H Australian Securities Commission 澳洲证券事务监察委员会
? YF SK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o|KmKC n> Australian Stock Exchange 澳大利亚证券交易所
Fyz1LOH[X Austrian Schilling [ATS] 奥地利先令
FLumI-se! authentication 认证；鉴证
8N<2R T8W authority to purchase 委托购买证；委购书
.4z_ohe authorization 认可；核准；授权；授权书
gf;B&MM6 authorization by direction 指示授权
fob.?ID-; authorization by instruction 指令授权
&)Vuh= authorization by warrant 令状授权
T~lHm authorization of unit trust 单位信托的认可
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y` tDR authorized agent 指定代理人
#cl|5jm+m# authorized capital 法定资本
IjPt JwW`A authorized clerk 出市员
1OFrxSg authorized dealer 认可交易商
z4[ 8*} authorized financial institution 认可财务机构
/GP:W6:6z6 authorized fund 认可基金
LqQ&4I authorized fund house 获授权的基金公司；认可基金公司
V'N]u (^ authorized institution 认可机构
{f6~Vwf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gE&83 i" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1A7(s0J8 : authorized insurer 获授权保险人；获认可承保人
!&G&
~*.x authorized investment 特准投资项目
%Bn n\ {Az authorized person 获授权人
U N6nh T authorized representative 获授权代表
DS< E:'N authorized share capital 法定股本
x1+ V automated quotation system 自动报价系统
jJkc vC8d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B%co`0$ 自动交易系统〔香港期货交易所有限公司〕
r+k~%5Ff~ automatic adjustment mechanism 自动调整机制
qaBL automatic adjustment system 自动调整系统
D Ru#vC Automatic Clearing House 自动票据交换所
z}$!B.) automatic exchange rates accumulation system 自动化汇率累集系统
? D@WXE0a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
v00w
GOpW automatic teller machine [ATM] 自动柜员机
L# .vbf autopay 自动转帐
Ap(>mUs!i available assets 可用资产
Qv;^nj{\qV available fiscal reserve 现存财政储备
3r2e_?m available profit 可用利润
F`f8q\Fc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
rV/! VJ6x average 平均；平均数；海损
}@A{'q5y average basic salary 平均基本薪金
V*+Z=Y' average consumer expenditure 平均消费开支；一般消费开支
IDt7KJ@hc average cost 平均成本
| /RZGC4 average cost of land production 增辟土地平均成本
u$V@akk average daily turnover 平均每日成交额
mk`#\=GE average daily wage rate 平均每日工资率
DUs0L\ average expenditure pattern 平均开支模式
,h9N, bIQg average growth rate 平均增长率
)O6_9f_ average net fixed assets 固定资产平均净值
eBl B0P
average of relatives 相对价格平均数
<`=(Ui$fD average price 平均价格
O&PrO+& average propensity to consume 平均消费倾向；一般消费倾向
jW.IkG[| average propensity to save 平均储蓄倾向；一般储蓄倾向
WD' [|s\ average rate 平均率
wn>?r
?KIB average revenue 平均收入；平均收益
lDtl6r/ average stock 平均库存；平均存货
Ix+\oq,O average yearly rent 平均年租
KZsJ_t++!W avoidance of double taxation 避免双重课税
Ei\tn`I& avoidance of tax 避税
