A:
\Oo Wo A share Ａ股；甲类股份
4<v&S2Yq abatement of tax 减税；减扣免税额
~ }Pfu ABN AMRO Bank N.V. 荷兰银行
P$,Ke< above-the-line expenditure 线上项目支出；经常预算支出
[# iz/q~} above-the-line receipt 线上项目收入；经常预算收入
|uJ%5y# ABSA Asia Limited 南非联合亚洲有限公司
Dha1/g1q absolute change 绝对数值变更
;9#KeA _ absolute expenditure 实际开支
1\.pMHv/ absolute guideline figure 绝对准则数字
yt2PU_), absolute interest 绝对权益
h2QmQ>y" absolute order of discharge 绝对破产解除令
4^d?D!j absolute profit margin 绝对利润幅度
0*v2y*2V absolute value 实值；绝对值
XK vi=0B absolutely vested interest 绝对既得权益
cz$2R absorbed cost 已吸收成本；已分摊成本
/mZE/>&~ , absorption 吸收；分摊；合并
Zwx%7l;C absorption rate 吸收率；摊配率；分摊率
!5N.B|N t ACB Finance Limited 亚洲商业财务有限公司
St^5Byd< acceptable form of reciprocity 合理的互惠条件
xyxy` qR A acceptable rate 适当利率；适当汇率
y
B$x>Q'C( acceptance agreement 承兑协议
d_P` qA acceptance for honour 参加承兑
#0 <XN LM acceptor 承兑人；接受人；受票人
'c~4+o4co acceptor for honour 参加承兑人
W%Fv p;\` accident insurance 意外保险
moE2G?R Accident Insurance Association of Hong Kong 香港意外保险公会
eJX#@`K accident insurance scheme 意外保险计划
!'O@2{? B accident year basis 意外年度基准
Vt oh L+ accommodation 通融；贷款
A=>u
1h69 accommodation bill 通融票据；空头票据
D m9sL! accommodation party 汇票代发人
X wtqi@zlE account balance 帐户余额；帐户结余
jiC>d@~y account book 帐簿
v` r:=K account collected in advance 预收款项
,fRq5"? account current book 往来帐簿
.S4u- account of after-acquired property 事后取得的财产报告
o L<St$1 account of defaulter 拖欠帐目
|[y 6Ua0 account payable 应付帐款
dF2RH)Ud account payee only [A/C payee only] 只可转帐；存入收款人帐户
D/' dTrR account receivable 应收帐款
Qg/rRiV account receivable report 应收帐款报表
4Po_-4 account statement 结单；帐单；会计财务报表
C9;kpqNG#u account title 帐户名称；会计科目
c*M} N?|6 accountant's report 会计师报告
," ql5Q4 Accountant's Report Rules 会计师报告规则
cc3 4e accounting and auditing procedure 会计与审计程序；会计与核数程序
*lb<$E]="! Accounting Arrangements 《会计安排》
Q59W#e ) accounting basis 会计基础
D&zle~" J accounting by Official Receiver 破产管理署署长呈交的帐目
F:ELPs4" Accounting Circular 《会计通告》
)pn3~t<e d accounting class 会计类别
T]$U"" accounting date 记帐日期；会计结算日期
A %-6`> accounting for money 款项核算
Qwc"[N4H Accounting Officer 会计主任
?h2}#wg accounting period 会计报告期；会计期
` y0FY&y= accounting policy 会计政策；会计方针
zBH2@d3W accounting practice 会计惯例
,z ?':TZ accounting principle 会计准则
e';_Y> WQy accounting record 会计记录
, u !sjx accounting report 会计报告
aQ~s`^D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D)Dr__x Accounting Society of China 中国会计学会
wA.\i accounting statement 会计报表
: @&/kyGH accounting system 会计制度；会计系统
wQ LSf{ 2 accounting transaction 会计事项；帐务交易
DTs;{c accounting treatment 会计处理
+/\6=).\ accounting year 会计年度
']oQ]Yx0 accretion 增值；添加
[Nq*Br zF accrual 应计项目；应累算数目
{>;R?TG]$ accrual basis 应计制；权责发生制
L0]_X#s># accrual basis accounting 应计制会计；权责发生制会计
eQ}4;^;M- accrue 应累算；应计
<-0]i_4sK accrued benefit 应累算利益
92-I~
!d accrued charges 应计费用
W PDyu.QD accrued cumulative preference share dividend 应累算的累积优先股股息
A)KZa"EX accrued expenses 应累算费用
0BsYavCR accrued interest payable 应付利息；应计未付利息
]%(2hY~i accrued interest receivable 应收利息；应计未收利息
y> (w\K9W accrued right 累算权益
xLn%hxm?, accruing profit 应累算的利润
H[|~/0?K accumulated fiscal reserve 累积财政储备
?1".;foZ accumulated profit 累积利润；滚存溢利
_XT pU accumulated reserve 累积储备
/7LR;>B j accumulation of surplus income 累积收益盈余
ET >](l9 acquired assets 既得资产
uIrG* K acquisition 收购；购置；取得
|&jXp%4T acquisition cost 购置成本
},[}$m % acquisition expenses 购置费用
YoE3<[KD( acquisition of 100% interest 收购全部股权
]R? 4{t4 acquisition of control 取得控制权
8EEuv-aeo acquisition of fixed assets 购置固定资产
F5#YOck&, acquisition of shell “买壳”
&?RQZHtg acquisition price 收购价
" h ^Z act of God 天灾
aN=B] {! acting partner 执事合伙人
2BobH_ H active market 买卖活跃的市场；交投畅旺的市场；旺市
J-4:H
gx active partner 积极参与的合伙人
ZG@q`<:j active trading 交投活跃
IM+ o.@f- actual circulation 实际流通
LIdF 0 actual cost 实际成本
h1( 4Ic actual expenditure 实际开支；实际支出
Np)lIGE actual income 实际入息；实际收入；实际收益
:i7;w%B actual market 现货市场
]N[ 5q=A5 actual price 现货价；实际价格
)_NO4`ejs/ actual profit 实际利润
Q7A MRrN actual quotation 实盘；实际价位；实际报价
|D.ND%K& actual year basis 按实际年度计算
;=Us A B] actuals 实货
WjjB<YKzF actuarial investigation 精算调查
{_dvx*M actuarial principle 精算原则
%K
QQ ,{ b actuarial report 精算师报告
d5l UGRg Actuarial Society of Hong Kong 香港精算学会
4`R(? actuarial valuation 精算师估值
l@:0e]8|o actuary 精算师
#89!' W ad referendum agreement 暂定协议；有待覆核的协定
>OK^D+v"j ad valorem duty 从价税；按值征税
8.~kK<)! ad valorem duty system 从价税制
yOKI*.} ad valorem fee 从价费
%PJQ%~
A ad valorem tariff 从价关税
-!9G0h&i| additional allowance 额外免税额
nxHkv`s k additional amount for unexpired risk 未过期风险的额外款额
Y4( additional assessable profit 补加应评税利润
K4);HJ|= additional assessment 补加评税
8x{'@WCG% additional commitment 额外承担
b YPK h additional commitment vote 额外承担拨款
Ic4H# w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ctJE+1#PH additional dependent parent allowance 供养父母额外免税额
8sCv]|cn additional provision 额外拨款
bs'n+:X ` additional stamp duty 附加印花税
]0\MmAJRn additional tax 补加税罚款；补加税款
VD\=`r)nT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e0 T\tc adjudged bankrupt 被裁定破产
A +)`ZTuO adjudicated bankrupt 裁定破产人
v9->nVc- adjudication fee 裁定费；评定印花税额手续费；评估契据费
F }q c0 adjudication of bankruptcy 裁定破产；宣告破产
Hq 188< adjudication of insolvency 裁定无力偿还债务
T,tdL
N- adjusted actual 经调整的实数；调整后的实数
j8` BdKg adjusted current assets 经调整的流动资产；调整后的流动资产
YrKWA adjusted figure 经调整的数字；调整后的数额
+2j AC r adjusted liabilities 经调整的负债；调整后的负债
$tS}LN_!
adjusted loss 经调整的亏损；调整后的亏损
9&ids!W~yx adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
!? gKqx'T$ adjusted profit 经调整的利润；调整后的利润
40<m rVl adjusted surplus 经调整的盈余额；调整后的盈余额
_/K_[w 1 adjusted value 经调整的价值；调整后的价值
PiYxk +N adjustment 调整；修订；理算〔保险〕
1sH&
sGy7 adjustment centre 调剂中心
V$?SR44>nH adjustment lag 调整过程的时间差距；调整时差
&8 x -o, adjustment mechanism 调整机制
BVO<e \>3 adjustment of loss 亏损调整
w1DV\Ap* adjustment process 调整过程；调整程序
U b!(H^zu adjustment range 调整幅度
O1mK e%'| administered exchange rate 受管制汇率
V Au&@a` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xZv# Es%# administration expenses 行政费用
?3xzd P administration fee 手续费；行政费
jalg5`PU0 administration in bankruptcy 破产管理
DDH:)=;z administration order 遗产管理令
nj53G67y administrator 管理人；遗产管理人
Wiu"k%Qsh administrator of the estate 遗产管理人
U`m54f@U admission of debt 债项承认书
{Dmjm{
admission of proof 接纳债权证明
C73 kJa advance 放贷款项；垫付款项；预支款项；预付款项
?1eK#Z. advance account 暂支帐目；预付款帐户
Ue~CwFOc advance compensation 预付补偿金
$p?aVO advance from shareholder 股东垫款
%|i`kYsy advance pending reimbursement 预支以待日后付还
^ ovR7+V advanced economy 先进经济体系
Y.r+wc] advancement 预付；预付财产
h2""9aP ! advances warrant 垫款令
5[u]E~Fl} advancing 贷出
xUistwq adverse balance 逆差
bbyg8;/ adverse exchange 逆汇
u-5{U-^_ advertisement addressed to shareholders 在报章刊登的致股东通告
(=@h23
vH advice for collection 托收通知书
,nB5/Lx advice of drawing 提款通知书；汇票通知书
#ucBo<[ advice of payment 付款通知
H
DFOA Advisory Committee [Securities and Futures Commission]
N' `A?&2ru 谘询委员会〔证券及期货事务监察委员会〕
/Mu @,)'' Advisory Committee on Diversification 经济多元化谘询委员会
7x4PaX( affidavit 誓章；遗产申报誓章
t1y4 7fX6 affidavit of no receipt 述明无收款的誓章
)T H@# 1 affiliate 联号；联营公司；附属公司
0=E]cQwh affiliated company 附属公司；联号；联营公司
0s2v'A[\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*w&Y$8c( affordability 负担能力
<yFu*(Q African Development Bank [AfDB] 非洲开发银行
X*Prl l( after-acquired property 事后取得的财产
'CkIz"Wd after-hours dealing 市后交易
'y3!fN =h after-tax profit 税后盈利；税后利润；税后溢利
ITT@ , agency agreement 代理协议
OH(waKq2I agency expenses 代理机构的开支
+&2%+[nBZ agency fee 代理费
=$Nq Agency Law 《代理法》
e;} 7G agent 代理人；承销人
Ak"m 85B agent of company 公司代理人
KNIn:K^/ agent's fee 代理人费；经纪费
5, 6"&vU, aggregate 总计；总数；总体数字
u^qT2Ss0 aggregate amount 总款额；总额
ah+iZ}E% aggregate assets and liabilities 总体资产与负债
"5w a91* aggregate at constant price 按固定价格计算的总体数字
^RtIh-Z.9 aggregate demand 总需求
9 c :cw aggregate gross position 总持仓量
-I,$_ aggregate limit 总限额
@7j AL - aggregate of salaries tax 合计薪俸税
C ={Y;C1 aggregate performance 总体表现；总体业绩
VZmLS 4E aggregate supply 总体供应
@'!SN\?W8 aggregate surplus 总盈余
D\NKC@(M aggregate total 整体总额
l&Q`wR 5e aggregate value 总值；合计价值
)C] g ld;8 aggregated basis 合计基准
W+ko q*P aggregated net chargeable income 合计应课税入息实额
Y^EcQzLw aggregation 合并计算；合计；总和
dvJ M6W>^= aggregation of incomes of husband and wife 夫妇入息合并计算
>_"an~Ss aggregation of property 财产的总和
| Uh agio 差价；贴水
2)HuZda 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》
D!-g&HBTC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V/I<g 《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》
Ks`J([(W& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]>nk" K!% 《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》
)"aV* " Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
PKg@[<g43 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U6fgo3RH agreement for a settlement 授产协议
R3&Iu=g agreement for assignment 转让协议
w HMX=N1/ agreement for sale 售卖协议；买卖协议
CD ( :jM? agreement for sale and purchase 买卖协议
iN8zo:&Z agreement for the payment of interest 支付利息协议
nwRc%C``UK agreement for the repayment of money 还款协议
V7f q4O^: agreement of reinsurance 再保险协议
"N bq#w\ Agricultural Bank of China 中国农业银行
#-i>;Rt air passenger departure tax 飞机乘客离境税
/zVOK4BqN+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%%gc2s airport tax 机场税
!/i{l alcohol duty 酒精税
9c,'k#k alienation 让与；让渡；转让
N.{H,oO ` alimony 生活费；赡养费
Jgd'1'FOs All Ordinaries Index [AOI] 所有普通股指数
++ Ts all risks 全险；综合险
8 _B4?` k All Sales Record for Stock Market 《股票市场成交报告》
;dZZ;#k% Allied Capital Resources Limited 新联财务有限公司
T{ XS")Vw all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9u}Hmb allocation letter 拨款信件
l bl?k5 allocation of fund 分配款项；预留款项
a>I+ ]`g allocation of profit 利润分配；溢利分配
W^LY'ypT allocation warrant 拨款令
Z!zF\<r allotment 分配；配股
EF }\brD1 allotment notice 股份配售通知；配股通知
EPM-df!= allotment of shares 股份分配
J({Xg? allowable 可获宽免；免税的
RF4vtQC= allowable business loss 可扣除的营业亏损
9FY Uo allowable expenses 可扣税的支出
tKx~1- allowance 免税额；津贴；备抵；准备金
gS]@I0y8
. allowance for debts 债项的免税额
Mhf5bN|wQ allowance for depreciation by wear and tear 耗损折旧免税额
&n }f? allowance for funeral expenses 殡殓费的免税额
qCpp6~]Um allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}1i`6`y1 allowance for repairs and outgoings 修葺及支出方面的免税额
gANuBWh8T allowance to debtor 给债务人的津贴
&zeyE;/Hj alteration of capital 资本更改
][h%U rV alternate trustee 候补受托人
]]9R mh= amalgamation 合并
?u=Fj_N_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j8{i#;s!" ambit of charges 征税范围；收费范围
rt~d6|6 amended valuation 经修订的估值
f:|1_ j American Commodities Exchange 美国商品交易所
6J6BF% American Express Bank Limited 美国运通银行
.A{tQ1&_ American Stock Exchange 美国证券交易所
QIvVcfM^ amortization 摊销
{e9@- amount due from banks 存放银行同业的款项
JZ*/,|1}EC amount due from banks abroad 存放海外银行同业的款项
BmMGx8P amount due from holding companies 控股公司欠款
6x[}g amount due from local banks 存放本港银行同业的款项
L<-_1!wh amount due to banks 银行同业的存款
FvXZ <(A{ amount due to banks abroad 海外银行同业的存款
\[_t]'p amount due to holding companies 控股公司存款
a /l)qB# amount due to local banks 本港银行同业的存款
{9;CNsd amount due to outport banks 外埠银行同业的存款
>#~& - 3 amount for note issue 发行纸币的款额
>j(_ [z|v3 amount of bond 担保契据的款额
cr?Q[8%t1 amount of consideration 代价款额
Bsq P?/ amount of contribution 供款数额
,nLy4 T&" amount of indebtedness 负债款额
q #ClnG* amount of principal of the loan 贷款本金额
Ou!2 [oe@M amount of rates chargeable 应征差饷数额
b v r^zH,C amount of share capital 股本额
xH(lm2kvT amount of sums assured 承保款额
9_ rYBX amount of variation 变动幅度
NAQAU
*yP amount of vote 拨款数额
E +R1 !. amount payable 应付款额
)Y 6 + amount receivable 应收款额
i6tf2oqO7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ith
3 =`3 analysis 分析
kmsb hYM) ancillary risk 附属风险
&5spTMw8 annual account 周年帐目；周年帐目报表；年度决算；年结
ZQoU3 AD; annual accounting date 年结日期
@qqg e' annual allowance 每年免税额；年积金；年度津贴；年津
6YLj^w] % annual balance 年度余额
)72+\C[*~r annual disposable income 每年可动用收入
!&ayYu##{ annual estimates 周年预算
n E& @Q annual fee 年费
1 s2>C!\ annual general meeting 周年大会
EQ yC1j annual growth rate 年增率；每年增长率
LX7FaW annual long-term supplement 长期个案每年补助金
T/G z94c annual pensionable emolument 可供计算退休金的年薪
B^Nf #XN( annual report 年报
;R5 `"` Annual Report on the Consumer Price Index 《消费物价指数年报》
~u !|qM annual return 周年报表；周年申报表；每年报税表格
k) = X}=w Annual Return Rules 《周年报表规则》
6]_pIf annual review of consumer prices 每年消费物价回顾
]kG"ubHV?h annual roll-forward basis 逐年延展方式
V2?=4m b annual salary 年薪
#A Sz;$P annual statement 年度报表；年度决算表
U; V7 u/{ 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
9T}pT{~V annuitant 年金受益人
4(~L#}:r! annuity 年金
.TR9975 annuity contract 年金合约
{M$1N5Eh annuity on human life 人寿年金
!M]uL&: antecedent debt 先前的债项
`H_ 3Uc ante-dated cheque 倒填日期支票
$L>@Ed< anticipated expenditure 预期开支
}Qc@m9; bH anticipated net profit 预期纯利
BNl5!X^{ anticipated revenue 预期收入
c74.< @w anti-inflation measure 反通货膨胀措施
"XKy#[d2 anti-inflationary stance 反通货膨胀立场
m
)zUU apparent deficit 表面赤字
^ f
&XQQY apparent financial solvency 表面偿债能力
ICo HI apparent partner 表面合伙人
.hP D$o application for personal assessment 个人入息课税申请书
ARVf[BAJ-* application of fund 资金应用
2d(e:r h] application to release as liquidator and to destruct the books of accounts and documents
w d^': 申请免除清盘人职务及毁灭帐簿与文件
z^ q0/' appointed actuary 委任精算师
YTpSHpf@ appointed auditor 委任核数师；委任审计师
ia~HQ$'+n appointed trustee 委任的受托人
&)Tdc appointer 委任人
OwUhdiG apportioned pro rata 按比例分摊
5\sd3<:+ apportionment 分配；分摊
+L| ?~p`V Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/y#f3r+*2 apportionment formula 分摊方程式
%@ODs6 R0 apportionment of estate duty 遗产税的分摊
mpEK (p appraisal 估价；评估
n Fg~< $d appreciable growth 可观增长
_476pZ_ appreciable impact 显着影响
N/'b$m5=
S appreciable increase 可观增长
>~sI8czR* appreciation 增值；升值
BB $>h} appreciation against other currencies 相对其他货币升值
d> &,9c% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#m<nAR appreciation tax 增值税
kr5"> "7 appropriation 拨款；拨用；拨付
"a>q`RaIQ" appropriation account 拨款帐目
5 +YH.4R Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法
N1S{ suic approved assets 核准资产
{G0T$,'DR approved basket stock 认可一篮子证券
gA+qC7=p$ approved budget 核准预算
&yT qZ*Yuk approved charitable donation 认可慈善捐款
+z\^ t_"f approved charitable institution 认可慈善机构
9y8&9<# approved currency 核准货币；认可货币
]z;I _- approved estimates 核准预算
Yty/3T3)e approved estimates of expenditure 核准开支预算
M j?`j_X approved overseas insurer 核准海外保险人
) VS=E7[ approved overseas trust company 核准海外信托公司
/P3 <"?#k approved pooled investment fund 核准汇集投资基金
R)( T^V`{ approved provident fund scheme 认可公积金计划
:WS@=sZN approved provision 核准拨款
ufZDF=$7 approved redeemable share 核准可赎回股份
=/+-<px approved regional stock 认可地区性证券
j'<<4.( approved retirement scheme 认可退休金计划
gH Eu/8E approved subordinated loan 核准附属贷款
Ugt/rf 5n arbitrage 套戥；套汇；套利
gNrjo= arbitrageur 套戥者；套汇者
UiP"Ixg6 arbitrary amount 临时款项
6|%?te x arrangement 措施；安排；协定
f#"J]p arrears 欠款
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Fb*&|-n arrears of pay 欠付薪酬
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6>R ; arrears of revenue 逾期未收税款；逾期未收的帐项
vHc%z$-d articles of association 组织章程；组织细则；组织章程细则
@#>rYAb8, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SC!RbW@3 ascertainment of profit 确定利润
FP`b>E qOH "Asia Clear" “亚洲结算系统”
Jk11fn;\> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3` |@H-c9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xY8$I6 Asian Development Fund [ADF] 亚洲发展基金
,vawzq[oSy Asian dollar bond 亚洲美元债券
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3;a Asian dollar market 亚洲美元市场
a=1@*ID Asian dollar rate 亚洲美元利率
NC`aP0S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nFe< w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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,gPS asked price 沽盘；喊价；索价；卖方报价
oj< gD assessable income 应评税入息
$am$ EU?s assessable loss 应评税亏损
t!X. |`h assessable profit 应评税利润
:zbQD8 jv assessable value 应评税值
Hq x-~hQO assessed profit 估定利润
KYhw OGN assessed value 经评估价值
b<ZIWfs assessment 评税；评定；估价；评税单
9(7-{,c assessment number 评税编号；估价编号
uEP*iPLD@ assessment of additional tax 补加税评税
aEWWP] assessment of performance 业绩评估；实绩评价
^j7Vt2- Assessor 评税主任
6=/F$| asset price bubbles 资产价格泡沫
A#<? 4& asset-backed securities 具资产保证的证券
-p-ZzgQ assets accretion 资产增值
cn3\kT* assets and liabilities 资产与负债
'n]w"]| assets betterment statement 资产递增表；资产改进表
jo@6?(
*4 assets lending 实物放款；有抵押贷款
F 6|]4H.3Q assets of the company passing on the death 死者去世时转移的公司资产
1D7 `YKI9h assets pledged as security for liabilities 用作负债抵押的资产
[Ek7b * assets portfolio 资产投资组合
M `M5'f assets price 资产价格
ZzpUUH/r assets quality 资产质素
LEf^cM=> assets realization 资产变现
vF+7V*< assets refinancing arrangement 资产再集资安排
n\D&!y[]F assets securitization 资产证券化
vX"*4m>b?+ assets situated outside Hong Kong 在香港以外地方的资产
~<5!?6Yt assets stripping 削减资产；拆卖资产
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g>'w M* assets value 资产值
@%uUiP0 assignee 承让人
@ioJ] $o7 assignment 转让；转让书；转让契
E_wCN&`[ assignment of interest 权益转让
[ /b2=> assignment of letters patent and trade mark 专利证书及商标转让
g2ixx+`?|: assignment of property 物业转让；物业转让书
lU\ [aNs assignment right 转让权
]^7@}Ce_ assignor 转让人
h"Q8b}$^) associate 有联系的人；有关连人士；相联者；合伙人；联系人
wv 1iSfW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5m 4P\y^a associate member 附属会员
=R|HV;9 h associated body corporate 相联法人团体
]|a g associated company 相联公司；联属公司
,PW' #U: associated corporation 相联法团
i)#d WFDTv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P>D)7 V9Hh 公认会计师公会〔英国〕
mdDOvm:& Association of Futures Exchange Brokers 香港期货经纪协会
R| , g< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
KY I / association of underwriters 承保人组织
U_Ptqqt% assumption of control 接管
-f^tE, - assurance 担保；保险；转易；转易书
P4'Q/Sj assurance of interest 权益的转易
I6av6t} at 19XX price 按一九ＸＸ年价格计算
p)-^;=<B3 at a discount 按赔价计算；按贴水价格计算；打折扣
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jky1w at a premium 按溢价计算；按升水价格计算
o#Dk&
cH at call 通知付款；按通知
ED( Sg at constant market price 按固定市价计算
..5CC;B at constant price 按固定价格计算
+ GN(Ug'R at cost 按成本计算
]Q1 y NtN at current market price 按当时市价计算；按现时市价计算
_6hQ %hv8 at current price 按当时价格计算；按现时价格计算
;`{H!w[D at factor cost 按要素成本计算；按生产要素成本计算
ue WEc^_> at money-of-the-day price 按付款当日价格计算
3(N$nsi at or better 按指定或较佳价位〔买卖指令〕
. ! 3|&V'< at par 按面值计算；平价
P3=G1=47U at sight 见票即付
RSRS wkC at the close 按收市盘
3jU&zw9 at the opening 按开市盘
-d/
=5yxL attestation 见证；见证条款
d&Zpkbh" at-the-money option 平价期权
yx[/|nZDC4 attorney 受权人；受托代表人
'<)n8{3Q5w attornment 新拥有人承认书
eC4[AX6e attributable profit 可归属利润
8kIksy attributable share value 可归属股份价值
2@],ZLa Auckland Stock Exchange 奥克兰证券交易所
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9' | auction 拍卖
Of#u auctioneer 拍卖商
+TL%-On audit 审计；核数
pah'>dAL Audit Commission 审计署
b_taC ^-l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|>^JRx 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
SKN`2[ahD audit review 帐目审查
/36:ms A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G~a ZJ, audited account 审计帐目；经审计的帐目
d7 y[0<xM audited annual account 经审计的周年帐目
Hvi49c]] audited balance sheet 经审计的资产负债表
jB2[( auditor 核数师；核数主任；审计师
<'Eme auditor's certificate 核数师证明书；审计师证明书
g:@#@1rB6 auditor's report 核数师报告；审计师报告
_|2:_N= Aussie bond 澳元债券
s l l\g austerity budget 紧缩预算
]F~dlH1Wp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
="H`V V_ Australia All Ordinaries Index 澳洲所有普通股票指数
:3Ox~o Australian Dollar [AUD] 澳元
4p F*"B Australian Options Market 澳大利亚期权市场
M|h3Wt~7 Australian Securities Commission 澳洲证券事务监察委员会
;$| nrwhy Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\gaw6S>n} Australian Stock Exchange 澳大利亚证券交易所
Wn2NMXK Austrian Schilling [ATS] 奥地利先令
^^$s%{ep" authentication 认证；鉴证
IEi^kJflU authority to purchase 委托购买证；委购书
U7F!Z(
9 authorization 认可；核准；授权；授权书
9 0rol~M& authorization by direction 指示授权
=UQ3HQD authorization by instruction 指令授权
\}b%E'+_T authorization by warrant 令状授权
vvMT}-! authorization of unit trust 单位信托的认可
!Ai@$tl[S authorized agent 指定代理人
gr2U6 gi authorized capital 法定资本
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authorized clerk 出市员
DyQy^G'%l authorized dealer 认可交易商
C,r;VyW6BI authorized financial institution 认可财务机构
<%eG:n,# authorized fund 认可基金
U8?mc authorized fund house 获授权的基金公司；认可基金公司
(L&d!$,Dv authorized institution 认可机构
[z{1*Xc authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g! |kp? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=dKtV .L authorized insurer 获授权保险人；获认可承保人
_ B<X`L
= authorized investment 特准投资项目
rb.N~ authorized person 获授权人
#;e:A8IQ authorized representative 获授权代表
6bC3O4Rw authorized share capital 法定股本
x 9fip- automated quotation system 自动报价系统
}my`K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-Q*gW2KmV 自动交易系统〔香港期货交易所有限公司〕
5t]H?b8 automatic adjustment mechanism 自动调整机制
a1lh-2x X automatic adjustment system 自动调整系统
q0vQ a Automatic Clearing House 自动票据交换所
kDxFloK automatic exchange rates accumulation system 自动化汇率累集系统
Y:[ u1~a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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a automatic teller machine [ATM] 自动柜员机
Vc Z3
X4/ autopay 自动转帐
#X1ND available assets 可用资产
<bWG!ZG available fiscal reserve 现存财政储备
TvbE2Q;/UL available profit 可用利润
/J;Kn]5e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
GD$l | |8 average 平均；平均数；海损
)y$(AJx$ average basic salary 平均基本薪金
46h<,na?, average consumer expenditure 平均消费开支；一般消费开支
qX{+oy5 average cost 平均成本
li.;IWb0+) average cost of land production 增辟土地平均成本
"
H\k`. j average daily turnover 平均每日成交额
U Cj ld average daily wage rate 平均每日工资率
g($2Dk_F2 average expenditure pattern 平均开支模式
I efn$ average growth rate 平均增长率
e\L8oOk#r average net fixed assets 固定资产平均净值
YOO+R{4( average of relatives 相对价格平均数
?e 4/p average price 平均价格
}|=|s f average propensity to consume 平均消费倾向；一般消费倾向
F )eelPZ+, average propensity to save 平均储蓄倾向；一般储蓄倾向
4V`G,W4^J average rate 平均率
G"t5nHY\. average revenue 平均收入；平均收益
a:w#s}bL average stock 平均库存；平均存货
j#ab_3xH average yearly rent 平均年租
` Sz}`+E avoidance of double taxation 避免双重课税
G 3ptx!
D avoidance of tax 避税
