A:
"
'TEBkj|u A share Ａ股；甲类股份
Wj"GS!5 abatement of tax 减税；减扣免税额
qfa[KD)!aB ABN AMRO Bank N.V. 荷兰银行
eiwPp9[08 above-the-line expenditure 线上项目支出；经常预算支出
&09g0K66 above-the-line receipt 线上项目收入；经常预算收入
=5u;\b>* ABSA Asia Limited 南非联合亚洲有限公司
LAO2Py# absolute change 绝对数值变更
X].Igb)2 absolute expenditure 实际开支
k.Q4oyei absolute guideline figure 绝对准则数字
RC+`sZ E9 absolute interest 绝对权益
E%vT(Kz absolute order of discharge 绝对破产解除令
H&h"!+t(# absolute profit margin 绝对利润幅度
Zt"3g6 S absolute value 实值；绝对值
\Ws$@ J-M absolutely vested interest 绝对既得权益
sQgJ`+Y8_ absorbed cost 已吸收成本；已分摊成本
4$MV]ldUI absorption 吸收；分摊；合并
B(qwTz 51 absorption rate 吸收率；摊配率；分摊率
!B:wzb _ ACB Finance Limited 亚洲商业财务有限公司
c'&\[b(m acceptable form of reciprocity 合理的互惠条件
%hV ]vm acceptable rate 适当利率；适当汇率
TT3\c ,cs acceptance agreement 承兑协议
x}X
hL acceptance for honour 参加承兑
b2G1@f.U acceptor 承兑人；接受人；受票人
*@ zya9y9q acceptor for honour 参加承兑人
{D7v[P+ accident insurance 意外保险
:<i<\TH' Accident Insurance Association of Hong Kong 香港意外保险公会
@lTd,V5f accident insurance scheme 意外保险计划
ve@E.` accident year basis 意外年度基准
Y rmd
hSY accommodation 通融；贷款
]D&\|,,( accommodation bill 通融票据；空头票据
26[m7\O accommodation party 汇票代发人
1}" Prx- account balance 帐户余额；帐户结余
[ ['
(,,r account book 帐簿
VGeyZ\vU account collected in advance 预收款项
8 GW0w account current book 往来帐簿
* (CV OY~ account of after-acquired property 事后取得的财产报告
TpAso[r account of defaulter 拖欠帐目
2b^E8+r9 account payable 应付帐款
F@rx/3
[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
B)=)@h [f account receivable 应收帐款
!1[ZfTX^a account receivable report 应收帐款报表
~R
C\ account statement 结单；帐单；会计财务报表
rYPj3!# account title 帐户名称；会计科目
eh}I?:(a? accountant's report 会计师报告
y?ypRCgO.u Accountant's Report Rules 会计师报告规则
ak$D1#hY accounting and auditing procedure 会计与审计程序；会计与核数程序
-E>LB\[t) Accounting Arrangements 《会计安排》
"T1A$DKw+R accounting basis 会计基础
y[d>7fcf accounting by Official Receiver 破产管理署署长呈交的帐目
(65|QA Accounting Circular 《会计通告》
@: K={AIa accounting class 会计类别
^C70b)68 accounting date 记帐日期；会计结算日期
IZOO>-g'f accounting for money 款项核算
$n_ax\15 Accounting Officer 会计主任
't'2z accounting period 会计报告期；会计期
cn2SMa[@S accounting policy 会计政策；会计方针
Q+; N(\ accounting practice 会计惯例
~en' E accounting principle 会计准则
,)Z1&J? accounting record 会计记录
Wh^wKF~% accounting report 会计报告
7;$[s6$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)W |_f Accounting Society of China 中国会计学会
M=#g_*d accounting statement 会计报表
(gjCm0#_% accounting system 会计制度；会计系统
v{o HC4 accounting transaction 会计事项；帐务交易
2}U:6w accounting treatment 会计处理
Hk@LHC accounting year 会计年度
?9Sc KN accretion 增值；添加
u$ff %`E accrual 应计项目；应累算数目
g^[BnP)I
accrual basis 应计制；权责发生制
|C}= 1 accrual basis accounting 应计制会计；权责发生制会计
a}V<CBi accrue 应累算；应计
DMiB \o accrued benefit 应累算利益
Nbd[xs- lw accrued charges 应计费用
z@ U5 accrued cumulative preference share dividend 应累算的累积优先股股息
DT3koci( accrued expenses 应累算费用
"Zu>cbE accrued interest payable 应付利息；应计未付利息
9F2MCqvcm accrued interest receivable 应收利息；应计未收利息
x bD]EC accrued right 累算权益
`@ ^s}rt + accruing profit 应累算的利润
-> `R[k accumulated fiscal reserve 累积财政储备
p P^5y{ accumulated profit 累积利润；滚存溢利
h7J 4 p accumulated reserve 累积储备
)M_|r2dDq3 accumulation of surplus income 累积收益盈余
N7-LgP acquired assets 既得资产
%:yVjb,Yf acquisition 收购；购置；取得
ep G!V#I acquisition cost 购置成本
X{8g2](z. acquisition expenses 购置费用
@o>3
Bv. acquisition of 100% interest 收购全部股权
`ZGKM>q` acquisition of control 取得控制权
RSBk^ acquisition of fixed assets 购置固定资产
L16">,5 acquisition of shell “买壳”
=O>E>Q acquisition price 收购价
3Uy(d ,N act of God 天灾
+u;RFY^ acting partner 执事合伙人
ZG8Xr "
active market 买卖活跃的市场；交投畅旺的市场；旺市
5U6b\jxX active partner 积极参与的合伙人
Eg4_kp0Lq active trading 交投活跃
O6 n ]l actual circulation 实际流通
+Sak_*fq actual cost 实际成本
0X4I-xx# actual expenditure 实际开支；实际支出
TV~S#yg+H actual income 实际入息；实际收入；实际收益
m.ejGm? actual market 现货市场
Ao$|`Lgj=z actual price 现货价；实际价格
_:HQ4s@ actual profit 实际利润
*Qy,?2 actual quotation 实盘；实际价位；实际报价
-;iCe7|Twf actual year basis 按实际年度计算
U
U@ actuals 实货
ahg]OWn# actuarial investigation 精算调查
{9- n3j} actuarial principle 精算原则
'M,O(utGv actuarial report 精算师报告
qv3% v3\4 Actuarial Society of Hong Kong 香港精算学会
oW3| b2D actuarial valuation 精算师估值
uA~?z :~= actuary 精算师
@.} @K ad referendum agreement 暂定协议；有待覆核的协定
nJY3 1(p ad valorem duty 从价税；按值征税
6&_K; ad valorem duty system 从价税制
S#nW )=
ad valorem fee 从价费
?<1~KLPMhY ad valorem tariff 从价关税
@0-vf>e3- additional allowance 额外免税额
rem Rm Y? additional amount for unexpired risk 未过期风险的额外款额
8dwKJ3*. additional assessable profit 补加应评税利润
_&aPF/
additional assessment 补加评税
a V#phP additional commitment 额外承担
sPvjJ r"s additional commitment vote 额外承担拨款
Z31a4O additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
))4R gS$ additional dependent parent allowance 供养父母额外免税额
}ZJJqJ`*e additional provision 额外拨款
m^ >v~Q~~ additional stamp duty 附加印花税
TNlOj a: additional tax 补加税罚款；补加税款
RKy! =#;17 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
QBb%$_Z adjudged bankrupt 被裁定破产
r0q?e`nsA adjudicated bankrupt 裁定破产人
^9 ^DA !' adjudication fee 裁定费；评定印花税额手续费；评估契据费
A~H@0 >1 adjudication of bankruptcy 裁定破产；宣告破产
3EH7H W adjudication of insolvency 裁定无力偿还债务
+h8`8k'}-2 adjusted actual 经调整的实数；调整后的实数
lr ]C'dD adjusted current assets 经调整的流动资产；调整后的流动资产
eu'S~c- l adjusted figure 经调整的数字；调整后的数额
<[?ZpG adjusted liabilities 经调整的负债；调整后的负债
1AQy 8n*
adjusted loss 经调整的亏损；调整后的亏损
[F
24xC+ 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
r9n:[A&HE adjusted profit 经调整的利润；调整后的利润
c^stfFE & adjusted surplus 经调整的盈余额；调整后的盈余额
d&naJ)IoF) adjusted value 经调整的价值；调整后的价值
W0< 2*7s adjustment 调整；修订；理算〔保险〕
yw >Frb5p adjustment centre 调剂中心
m]Mm (7v( adjustment lag 调整过程的时间差距；调整时差
7m8(8$-6 adjustment mechanism 调整机制
KBa0 adjustment of loss 亏损调整
&Qq | adjustment process 调整过程；调整程序
B7PdavO# adjustment range 调整幅度
q 4Mv2SPT
administered exchange rate 受管制汇率
-6$GM J7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3sp-0tUE administration expenses 行政费用
*W2 o$_Hs administration fee 手续费；行政费
OR}+) n{ administration in bankruptcy 破产管理
xtut S administration order 遗产管理令
$e:bDZ(hjj administrator 管理人；遗产管理人
SGu`vN] administrator of the estate 遗产管理人
gt\kT n." admission of debt 债项承认书
vsJDVJ += admission of proof 接纳债权证明
w-3Lw< advance 放贷款项；垫付款项；预支款项；预付款项
e xkPu-[W advance account 暂支帐目；预付款帐户
vRH2[{ KQ9 advance compensation 预付补偿金
bnJ4Edy advance from shareholder 股东垫款
` pF7B6[B advance pending reimbursement 预支以待日后付还
Nh\o39= advanced economy 先进经济体系
C7K]c4T advancement 预付；预付财产
:*s@ L2D6 advances warrant 垫款令
^I) +u>fJ advancing 贷出
U+zntB adverse balance 逆差
NryOdt tI adverse exchange 逆汇
D@kf^ 1G advertisement addressed to shareholders 在报章刊登的致股东通告
3,n" d- advice for collection 托收通知书
d.HcO^ advice of drawing 提款通知书；汇票通知书
k8r1)B4ab advice of payment 付款通知
6";
ITU^v Advisory Committee [Securities and Futures Commission]
uW2 q\ 谘询委员会〔证券及期货事务监察委员会〕
$hMD6<e Advisory Committee on Diversification 经济多元化谘询委员会
d{"@<0i? affidavit 誓章；遗产申报誓章
|a %Wd affidavit of no receipt 述明无收款的誓章
o#=C[d5BV affiliate 联号；联营公司；附属公司
L|B! ]} affiliated company 附属公司；联号；联营公司
X4{<{D`0t8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tq?a3 affordability 负担能力
&x;n^W;# African Development Bank [AfDB] 非洲开发银行
F) v after-acquired property 事后取得的财产
Z{ gm4YV after-hours dealing 市后交易
)sNPWn8<Uy after-tax profit 税后盈利；税后利润；税后溢利
VJ? >o agency agreement 代理协议
/nn~&OU agency expenses 代理机构的开支
v\_ \bT1 agency fee 代理费
$HtGB] Agency Law 《代理法》
` 5!AHQ/ agent 代理人；承销人
Cy *.pzCi agent of company 公司代理人
bwj {5-FU agent's fee 代理人费；经纪费
a=`]
L`|N aggregate 总计；总数；总体数字
aO S,%J^ ? aggregate amount 总款额；总额
<fF|AbC: aggregate assets and liabilities 总体资产与负债
ib~i ^_ p aggregate at constant price 按固定价格计算的总体数字
o\]U;#YD aggregate demand 总需求
%V+"i_{m aggregate gross position 总持仓量
3+(lKd aggregate limit 总限额
boHbiE aggregate of salaries tax 合计薪俸税
H5 V>d aggregate performance 总体表现；总体业绩
Cs
y,3XG aggregate supply 总体供应
W)J MV aggregate surplus 总盈余
szb@2fK aggregate total 整体总额
[`s0 L # aggregate value 总值；合计价值
79D~Mau# aggregated basis 合计基准
,.}%\GhY aggregated net chargeable income 合计应课税入息实额
%ek0NBE7 aggregation 合并计算；合计；总和
}WaZ+Mdg\ aggregation of incomes of husband and wife 夫妇入息合并计算
O" Nr$bS(Y aggregation of property 财产的总和
<o V[[wl agio 差价；贴水
{u2Zl7]z^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
P/.<s r=2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3ce$eZE 《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》
MIn_?r Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
GBT|1c'i 《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》
I:G8B5{J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yNow hh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#QIY+muN agreement for a settlement 授产协议
3Ovx)qKxd agreement for assignment 转让协议
BQ)>}YHk agreement for sale 售卖协议；买卖协议
kfZ `|w@q agreement for sale and purchase 买卖协议
..X _nF agreement for the payment of interest 支付利息协议
Q?1J<(oq9 agreement for the repayment of money 还款协议
{H)hoAenA agreement of reinsurance 再保险协议
8FMxn{k2 Agricultural Bank of China 中国农业银行
l`ZL^uT air passenger departure tax 飞机乘客离境税
l nHY?y7{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-0#"<!N airport tax 机场税
eZqEFMBTm alcohol duty 酒精税
7Q9Hk(Z9 alienation 让与；让渡；转让
U4fv$gV alimony 生活费；赡养费
W"\}## All Ordinaries Index [AOI] 所有普通股指数
fmj}NV&ma all risks 全险；综合险
#UoFU{6tM All Sales Record for Stock Market 《股票市场成交报告》
Zk((VZ (y Allied Capital Resources Limited 新联财务有限公司
xc 1d[dCdp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S.~L[iLc allocation letter 拨款信件
#e-K It allocation of fund 分配款项；预留款项
IDT \hTPIs allocation of profit 利润分配；溢利分配
19qH WU^0V allocation warrant 拨款令
eyJWFJh allotment 分配；配股
T`":Q1n allotment notice 股份配售通知；配股通知
* 3fl}l allotment of shares 股份分配
V 97ORI allowable 可获宽免；免税的
Qe>_\-f
allowable business loss 可扣除的营业亏损
'`2'< ^yO allowable expenses 可扣税的支出
&gY578tU allowance 免税额；津贴；备抵；准备金
//BJaWq allowance for debts 债项的免税额
:rQDA =Ps allowance for depreciation by wear and tear 耗损折旧免税额
t3Gy *B allowance for funeral expenses 殡殓费的免税额
%xC L&}bY allowance for inflation 为通货膨胀而预留的款项；通胀准备金
H\oxj,+N allowance for repairs and outgoings 修葺及支出方面的免税额
A{ T9-f@X allowance to debtor 给债务人的津贴
b4cT n 6 alteration of capital 资本更改
UX63BA alternate trustee 候补受托人
#% k_V+o3 amalgamation 合并
yO7y`;Q(sF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7FcZ xu\ ambit of charges 征税范围；收费范围
7;q0'_G amended valuation 经修订的估值
GqL&hbpi American Commodities Exchange 美国商品交易所
' X wv, American Express Bank Limited 美国运通银行
y,`n9[$K\ American Stock Exchange 美国证券交易所
,.p
36ZLP amortization 摊销
pJ}U'*Z2 amount due from banks 存放银行同业的款项
, ]wQ]fpt amount due from banks abroad 存放海外银行同业的款项
W7WHDL^ amount due from holding companies 控股公司欠款
: ?zq! amount due from local banks 存放本港银行同业的款项
8QJr!#u amount due to banks 银行同业的存款
9 nc_$H{ amount due to banks abroad 海外银行同业的存款
j%
7Gje[ amount due to holding companies 控股公司存款
fVgK6?<8^ amount due to local banks 本港银行同业的存款
rtz-kQ38R amount due to outport banks 外埠银行同业的存款
#)7`}7N amount for note issue 发行纸币的款额
,Ohhl`q( amount of bond 担保契据的款额
'uL$j=vB amount of consideration 代价款额
- @>]iBl amount of contribution 供款数额
W vB]Rs amount of indebtedness 负债款额
w E.jf.q amount of principal of the loan 贷款本金额
8Pa*d/5Y( amount of rates chargeable 应征差饷数额
"r@#3T $ amount of share capital 股本额
mvT /sC 7I amount of sums assured 承保款额
,jC~U s< amount of variation 变动幅度
ASoBa& vX amount of vote 拨款数额
=<H ekiYM amount payable 应付款额
Fz(;Eo3 amount receivable 应收款额
Q"
h]p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>$rH,Er analysis 分析
u->[ y1JY ancillary risk 附属风险
)?SF IQ= annual account 周年帐目；周年帐目报表；年度决算；年结
Ne|CWUhO annual accounting date 年结日期
R P~67L annual allowance 每年免税额；年积金；年度津贴；年津
v1yB annual balance 年度余额
yO7H!}y _ annual disposable income 每年可动用收入
8BAe6-*S8 annual estimates 周年预算
+1c r6a annual fee 年费
E]~ #EFc annual general meeting 周年大会
P??P"^hU annual growth rate 年增率；每年增长率
+sn0bi/rG annual long-term supplement 长期个案每年补助金
&&<l} E annual pensionable emolument 可供计算退休金的年薪
G2wSd'n*y annual report 年报
d1g7:s9$0 Annual Report on the Consumer Price Index 《消费物价指数年报》
h& 4#5{= annual return 周年报表；周年申报表；每年报税表格
?E!M%c@, Annual Return Rules 《周年报表规则》
THOYx :Nr; annual review of consumer prices 每年消费物价回顾
bz nMD annual roll-forward basis 逐年延展方式
Z:h'kgG & annual salary 年薪
C~>0K,C0^ annual statement 年度报表；年度决算表
x4kQG e( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
G L0P&$ h annuitant 年金受益人
q m_r~j annuity 年金
Z"Lr5'} annuity contract 年金合约
fGe ie m annuity on human life 人寿年金
Fg
p|gw4 antecedent debt 先前的债项
eVMnI yr ante-dated cheque 倒填日期支票
$HOe){G anticipated expenditure 预期开支
@Zhd/=2[ anticipated net profit 预期纯利
)Dhx6xM[a anticipated revenue 预期收入
imM #z y anti-inflation measure 反通货膨胀措施
Zp{K_ec{ anti-inflationary stance 反通货膨胀立场
k f Y; apparent deficit 表面赤字
% =K [C apparent financial solvency 表面偿债能力
u"7!EhX& apparent partner 表面合伙人
mBye)q$ application for personal assessment 个人入息课税申请书
45-x$o application of fund 资金应用
be-HF;lZe' application to release as liquidator and to destruct the books of accounts and documents
UnVa`@P^:G 申请免除清盘人职务及毁灭帐簿与文件
cna%;f. appointed actuary 委任精算师
G,WLca[ appointed auditor 委任核数师；委任审计师
& %(Dd appointed trustee 委任的受托人
s4f{ziLp appointer 委任人
#$U/*~m $ apportioned pro rata 按比例分摊
LrdED[Z apportionment 分配；分摊
,qB@agjvo< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4k{xo~+%, apportionment formula 分摊方程式
S Cn)j:gH; apportionment of estate duty 遗产税的分摊
{Qd oI Pr3 appraisal 估价；评估
+,7v bs3 appreciable growth 可观增长
GHi'ek <?^ appreciable impact 显着影响
2Kr8#_) 0 appreciable increase 可观增长
~A%+oa*2~ appreciation 增值；升值
X LYGhM appreciation against other currencies 相对其他货币升值
M'X,7hZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G[` 2Nd< appreciation tax 增值税
gE*7[*2?t appropriation 拨款；拨用；拨付
7z\ #"~(. appropriation account 拨款帐目
}{PG^ Fc<P Appropriation Bill 拨款法案
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Sf':N`u appropriation-in-aid system 补助拨款办法
LtUw approved assets 核准资产
g^p o$%I ' approved basket stock 认可一篮子证券
dqgr98 approved budget 核准预算
)Xt#coagS approved charitable donation 认可慈善捐款
Xyz/CZPi approved charitable institution 认可慈善机构
PN J&{4wY approved currency 核准货币；认可货币
/c!^(5K
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F]N?_ bo approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
eQ[}ALIq approved overseas trust company 核准海外信托公司
9`H4" H>yG approved pooled investment fund 核准汇集投资基金
7fO<=ei: approved provident fund scheme 认可公积金计划
EY3F9h3xM| approved provision 核准拨款
-Ah&|!/ approved redeemable share 核准可赎回股份
aI ;$N| ]u approved regional stock 认可地区性证券
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@? approved retirement scheme 认可退休金计划
wf EL
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%.]#3tW arbitrage 套戥；套汇；套利
GCiG50Z= arbitrageur 套戥者；套汇者
qO8:|q1%;\ arbitrary amount 临时款项
/V`S J" arrangement 措施；安排；协定
H S
]c~ arrears 欠款
bu <d>XR arrears of pay 欠付薪酬
/D yeMC Y- arrears of revenue 逾期未收税款；逾期未收的帐项
B : 0o T articles of association 组织章程；组织细则；组织章程细则
nnN$?'%~6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j}s/) }n| ascertainment of profit 确定利润
Zlh 2qq "Asia Clear" “亚洲结算系统”
<6Y;VH^_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'W4v>0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/Z!$b D Asian Development Fund [ADF] 亚洲发展基金
=3A4.nW Asian dollar bond 亚洲美元债券
>3B {sn} Asian dollar market 亚洲美元市场
/]j{P4 Asian dollar rate 亚洲美元利率
@ <2y+_e Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9L3P'!Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c }|.U asked price 沽盘；喊价；索价；卖方报价
QA;,/iw ` assessable income 应评税入息
:t9![y[=| assessable loss 应评税亏损
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R_8 assessable profit 应评税利润
m.` I} assessable value 应评税值
*{j;LA.BR# assessed profit 估定利润
-64 ;P9:A> assessed value 经评估价值
5mpql[v3P assessment 评税；评定；估价；评税单
y7CO%SA assessment number 评税编号；估价编号
XOQ0(e6 assessment of additional tax 补加税评税
?wv3HN assessment of performance 业绩评估；实绩评价
pY3/AO= Assessor 评税主任
3`vKEThY) asset price bubbles 资产价格泡沫
dY0W=,X$7T asset-backed securities 具资产保证的证券
6SE^+@jR assets accretion 资产增值
u9~ Ncz assets and liabilities 资产与负债
T ,!CDm$= assets betterment statement 资产递增表；资产改进表
EA1&D^n T assets lending 实物放款；有抵押贷款
9+@z:j assets of the company passing on the death 死者去世时转移的公司资产
%saP>]o assets pledged as security for liabilities 用作负债抵押的资产
?u:mscb assets portfolio 资产投资组合
^E\n^D-RV assets price 资产价格
[A {o"zY assets quality 资产质素
!\d~9H%`B assets realization 资产变现
Xf#;`*5 assets refinancing arrangement 资产再集资安排
`MCt m(< assets securitization 资产证券化
7t#Q8u? assets situated outside Hong Kong 在香港以外地方的资产
bXc*d9] assets stripping 削减资产；拆卖资产
N }NKQ]= assets value 资产值
w/*#TDR assignee 承让人
Vj1V;dHv assignment 转让；转让书；转让契
ni2 [K` assignment of interest 权益转让
B6TE9IoSb8 assignment of letters patent and trade mark 专利证书及商标转让
||TZ[l assignment of property 物业转让；物业转让书
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assignment right 转让权
4:Ju|g]O assignor 转让人
"$J5cco associate 有联系的人；有关连人士；相联者；合伙人；联系人
vL[IVBG^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
X[$ |I9 associate member 附属会员
lfCr `[!E associated body corporate 相联法人团体
A Y<L8 associated company 相联公司；联属公司
cfv: Ld m associated corporation 相联法团
&nVekE:! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Bfo#N31F } 公认会计师公会〔英国〕
LH+ Bu%s Association of Futures Exchange Brokers 香港期货经纪协会
ik)u/r DW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hWFOed4C association of underwriters 承保人组织
0m.`$nlV- assumption of control 接管
5Uy *^C7M^ assurance 担保；保险；转易；转易书
;~$Q ;m 1 assurance of interest 权益的转易
<P0 P *>M at 19XX price 按一九ＸＸ年价格计算
toPFkc 6` at a discount 按赔价计算；按贴水价格计算；打折扣
_yH">x< at a premium 按溢价计算；按升水价格计算
eFf9T@ at call 通知付款；按通知
9ei'oZ at constant market price 按固定市价计算
rr(kFQ" at constant price 按固定价格计算
F !OD*] at cost 按成本计算
<3N\OV2 at current market price 按当时市价计算；按现时市价计算
U,T #{ at current price 按当时价格计算；按现时价格计算
s 72yu} at factor cost 按要素成本计算；按生产要素成本计算
xW9R -J \W at money-of-the-day price 按付款当日价格计算
83_mR*tGNp at or better 按指定或较佳价位〔买卖指令〕
KVEc:<|x at par 按面值计算；平价
TC'SDDX at sight 见票即付
e ]; IQ| at the close 按收市盘
XVfUr\=,T at the opening 按开市盘
lFcHE c attestation 见证；见证条款
l*w' O at-the-money option 平价期权
~Eik&5 z attorney 受权人；受托代表人
^qBm%R( attornment 新拥有人承认书
{c]dz7'? attributable profit 可归属利润
;*FY+jM attributable share value 可归属股份价值
HfP<hQmN' Auckland Stock Exchange 奥克兰证券交易所
aL;zN%Tw auction 拍卖
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C/ auctioneer 拍卖商
B%tj-h(a audit 审计；核数
yV L >Ie/ Audit Commission 审计署
[J eq ?X9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b%@9j; 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〕
pjV70D8$A audit review 帐目审查
('BB9#\t Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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Pl/I audited account 审计帐目；经审计的帐目
[4B (rra audited annual account 经审计的周年帐目
m432,8 K3r audited balance sheet 经审计的资产负债表
|t3 }>+"?z auditor 核数师；核数主任；审计师
<~v4BiQ3l^ auditor's certificate 核数师证明书；审计师证明书
(=gqqOOl~ auditor's report 核数师报告；审计师报告
YbWz!.WPe Aussie bond 澳元债券
[ 4IqHe austerity budget 紧缩预算
Wie0r@5E Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Zg4wd/ y? Australia All Ordinaries Index 澳洲所有普通股票指数
O)&ME Australian Dollar [AUD] 澳元
:*|So5fs Australian Options Market 澳大利亚期权市场
F >[^m Xw Australian Securities Commission 澳洲证券事务监察委员会
7OXRR)]V Australian Society of Certified Practising Accountants 澳洲执业会计师公会
TI"Ki$jC Australian Stock Exchange 澳大利亚证券交易所
qf [J-"o Austrian Schilling [ATS] 奥地利先令
>oEFuwE authentication 认证；鉴证
?=kH}'igq authority to purchase 委托购买证；委购书
YxU->Wi]G authorization 认可；核准；授权；授权书
mc,HliiJ authorization by direction 指示授权
Xfg? \j/ authorization by instruction 指令授权
E J6|y' authorization by warrant 令状授权
<FZ*'F*M authorization of unit trust 单位信托的认可
2AxKB+c1` authorized agent 指定代理人
vZ=dlu_t authorized capital 法定资本
}>YEtA authorized clerk 出市员
H 6 $ pA^ authorized dealer 认可交易商
$\20Vgu< authorized financial institution 认可财务机构
~1,$ authorized fund 认可基金
nvodP"iV authorized fund house 获授权的基金公司；认可基金公司
,|UwZ_. authorized institution 认可机构
uBM%E OE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f=4q]y#& X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Wp^ |= authorized insurer 获授权保险人；获认可承保人
y,<\d/YY@ authorized investment 特准投资项目
ah!RQ2hDrV authorized person 获授权人
i(q a '* authorized representative 获授权代表
s cd}{Y authorized share capital 法定股本
MP
Q? Q] ' automated quotation system 自动报价系统
bD 1IY1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cI <T/~P 自动交易系统〔香港期货交易所有限公司〕
5* ~E dT automatic adjustment mechanism 自动调整机制
W[ 73q>' automatic adjustment system 自动调整系统
7V~
gqu m Automatic Clearing House 自动票据交换所
T(+*y automatic exchange rates accumulation system 自动化汇率累集系统
R}OjSiS\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a)/ }T automatic teller machine [ATM] 自动柜员机
<Lq.J`|+ autopay 自动转帐
XJ7mvLM; available assets 可用资产
0IbR>zFg. available fiscal reserve 现存财政储备
{=y ~O available profit 可用利润
emS 7q|^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
RUV: average 平均；平均数；海损
9 NC'iFQ# average basic salary 平均基本薪金
1-pxM~Y average consumer expenditure 平均消费开支；一般消费开支
_w9 :([_ average cost 平均成本
'd< 1;Ayw average cost of land production 增辟土地平均成本
"Za 'K+4 average daily turnover 平均每日成交额
~N wX,-ri average daily wage rate 平均每日工资率
l;;"v) C8 average expenditure pattern 平均开支模式
lXrAsm$ average growth rate 平均增长率
+~EFRiP] average net fixed assets 固定资产平均净值
H3BMN}K~ average of relatives 相对价格平均数
'v&f average price 平均价格
>xm:?W R
average propensity to consume 平均消费倾向；一般消费倾向
9,A HC2kn% average propensity to save 平均储蓄倾向；一般储蓄倾向
/2]=.bLwz average rate 平均率
E#M4 {a1 average revenue 平均收入；平均收益
uhr&P4EW average stock 平均库存；平均存货
+{ {'3=x9 average yearly rent 平均年租
0BHSeO , avoidance of double taxation 避免双重课税
:*E#w"$,j avoidance of tax 避税
