A:
?W<cB`J A share Ａ股；甲类股份
x=3I)}J(kn abatement of tax 减税；减扣免税额
<W|1<=z( ABN AMRO Bank N.V. 荷兰银行
,$i<@2/=m above-the-line expenditure 线上项目支出；经常预算支出
Qrz*Lvle h above-the-line receipt 线上项目收入；经常预算收入
X0x_+b?
_ ABSA Asia Limited 南非联合亚洲有限公司
]1Qi=2' absolute change 绝对数值变更
;5RIwD absolute expenditure 实际开支
y(a}IM3~ absolute guideline figure 绝对准则数字
9R:(^8P8 absolute interest 绝对权益
' WnpwY absolute order of discharge 绝对破产解除令
tz8t9lb[ absolute profit margin 绝对利润幅度
Ey = 4 b absolute value 实值；绝对值
coO.kTO; absolutely vested interest 绝对既得权益
ULbP_y>(Y absorbed cost 已吸收成本；已分摊成本
#x|VfN5f absorption 吸收；分摊；合并
7n> |D^ absorption rate 吸收率；摊配率；分摊率
Gavk il ACB Finance Limited 亚洲商业财务有限公司
< |dj^.^ acceptable form of reciprocity 合理的互惠条件
C!kbZTO[p" acceptable rate 适当利率；适当汇率
]h! *T{: acceptance agreement 承兑协议
Ris-tdg acceptance for honour 参加承兑
eb7UoZw acceptor 承兑人；接受人；受票人
,|QU] E
@ acceptor for honour 参加承兑人
Pd& ,G$l accident insurance 意外保险
/]l f>\x1 Accident Insurance Association of Hong Kong 香港意外保险公会
s|p(KWo2U accident insurance scheme 意外保险计划
Q5T(nEA accident year basis 意外年度基准
L.Vq1RU\" accommodation 通融；贷款
a~ F u accommodation bill 通融票据；空头票据
fcn_<Yh0W accommodation party 汇票代发人
bF7`] 83 account balance 帐户余额；帐户结余
(aBP|rxg account book 帐簿
'iDu0LX account collected in advance 预收款项
X{|k<^: account current book 往来帐簿
SFOQM*H account of after-acquired property 事后取得的财产报告
'U*udkn 2] account of defaulter 拖欠帐目
nO%<;-=u\ account payable 应付帐款
kz|[*%10 account payee only [A/C payee only] 只可转帐；存入收款人帐户
)rS ^F<C account receivable 应收帐款
K D9Ca $- account receivable report 应收帐款报表
B4 <_" 0 account statement 结单；帐单；会计财务报表
cG5$l B account title 帐户名称；会计科目
] : Wb1 accountant's report 会计师报告
R =QM; Accountant's Report Rules 会计师报告规则
0YHYx n accounting and auditing procedure 会计与审计程序；会计与核数程序
3 dY6;/s Accounting Arrangements 《会计安排》
p\)h",RkA accounting basis 会计基础
@nW'(x( accounting by Official Receiver 破产管理署署长呈交的帐目
5Wj5I S/ Accounting Circular 《会计通告》
}cyq'm i accounting class 会计类别
g;ct!f=U accounting date 记帐日期；会计结算日期
OC`QD5 accounting for money 款项核算
H.f9d.<W% Accounting Officer 会计主任
g')?J<z accounting period 会计报告期；会计期
8 Y] u:v accounting policy 会计政策；会计方针
mURX I'JkX accounting practice 会计惯例
OHQ3+WJ accounting principle 会计准则
'fX er!L} accounting record 会计记录
~mW>_[RT; accounting report 会计报告
CVi<~7Am\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
79y'Ja+`j Accounting Society of China 中国会计学会
I *1# accounting statement 会计报表
!fif8kf accounting system 会计制度；会计系统
Yr Preuh accounting transaction 会计事项；帐务交易
6pS Rum accounting treatment 会计处理
s@ R3#"I accounting year 会计年度
#NSaY +V accretion 增值；添加
mfUKHX5 accrual 应计项目；应累算数目
w 2 s, accrual basis 应计制；权责发生制
>l6XZQ
> accrual basis accounting 应计制会计；权责发生制会计
@)+i{Niuv accrue 应累算；应计
C3^X1F0 accrued benefit 应累算利益
:s ? y, accrued charges 应计费用
((n5' ;|N accrued cumulative preference share dividend 应累算的累积优先股股息
Y'\3ux0]4' accrued expenses 应累算费用
o (vZ*^\ accrued interest payable 应付利息；应计未付利息
mq>*W' M accrued interest receivable 应收利息；应计未收利息
-_:JQ accrued right 累算权益
YL_!#<k@ accruing profit 应累算的利润
5Xla_@WLW accumulated fiscal reserve 累积财政储备
oM m/ !Dc accumulated profit 累积利润；滚存溢利
zX006{vig accumulated reserve 累积储备
Ebmqq#SHjX accumulation of surplus income 累积收益盈余
}P7xdQ6 acquired assets 既得资产
+*]SP@|IYI acquisition 收购；购置；取得
t"4 Rn<- acquisition cost 购置成本
8'>.#vyMGv acquisition expenses 购置费用
eo-Xqi J,] acquisition of 100% interest 收购全部股权
u_$6LEp- acquisition of control 取得控制权
zkw0jX~ acquisition of fixed assets 购置固定资产
tVK? VNW acquisition of shell “买壳”
`1DU b7< acquisition price 收购价
c| 8KT act of God 天灾
C%qtCk_cN acting partner 执事合伙人
~0:$G?fz active market 买卖活跃的市场；交投畅旺的市场；旺市
ZhxfI?i)l active partner 积极参与的合伙人
=rE `ib active trading 交投活跃
$=QNGC2+ actual circulation 实际流通
jCdZ}M($ actual cost 实际成本
Bx_8@+ actual expenditure 实际开支；实际支出
1WZKQeOo actual income 实际入息；实际收入；实际收益
fte!Ll' actual market 现货市场
\L&qfMjW"Z actual price 现货价；实际价格
jnx+wcd actual profit 实际利润
; L MEU_ actual quotation 实盘；实际价位；实际报价
6+5(. z-[ actual year basis 按实际年度计算
.T[!!z#^ actuals 实货
E9
:|8#b actuarial investigation 精算调查
Xb8:*Y1' actuarial principle 精算原则
b3jU~L$ actuarial report 精算师报告
}6b7a1p Actuarial Society of Hong Kong 香港精算学会
5[0l08'D actuarial valuation 精算师估值
\Mh4X`<e actuary 精算师
_,Io(QS ad referendum agreement 暂定协议；有待覆核的协定
KG7X8AaK# ad valorem duty 从价税；按值征税
$]`' Mi ad valorem duty system 从价税制
~%::r_hQ ad valorem fee 从价费
:5n"N5 Go ad valorem tariff 从价关税
Fb $5& ~d additional allowance 额外免税额
?.|wfBI additional amount for unexpired risk 未过期风险的额外款额
:$u{ additional assessable profit 补加应评税利润
F\YcSDM additional assessment 补加评税
cPa 0n4 additional commitment 额外承担
yBD.Cs@ additional commitment vote 额外承担拨款
?`BED6$`G9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Yn?2,^?N additional dependent parent allowance 供养父母额外免税额
*+zy\AhkP additional provision 额外拨款
zS>:7eG additional stamp duty 附加印花税
xw/h~:NT additional tax 补加税罚款；补加税款
UeC%Wa<[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(& a3v adjudged bankrupt 被裁定破产
\5v=pDd4g adjudicated bankrupt 裁定破产人
({}O
M=_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
!F}J+N=} adjudication of bankruptcy 裁定破产；宣告破产
\3@2rW"5 adjudication of insolvency 裁定无力偿还债务
5Rt0h$_J adjusted actual 经调整的实数；调整后的实数
1f bFNxo8M adjusted current assets 经调整的流动资产；调整后的流动资产
Bwi[qw adjusted figure 经调整的数字；调整后的数额
(urfaZ;@+ adjusted liabilities 经调整的负债；调整后的负债
/ s-jR]#VA adjusted loss 经调整的亏损；调整后的亏损
5O4&BxQ~} 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
t8w z'[z adjusted profit 经调整的利润；调整后的利润
-;DE&~p adjusted surplus 经调整的盈余额；调整后的盈余额
oVxV,oH( adjusted value 经调整的价值；调整后的价值
tkUW)ScJ adjustment 调整；修订；理算〔保险〕
y }H*p adjustment centre 调剂中心
Y+Q,4s adjustment lag 调整过程的时间差距；调整时差
~,3v<A[5Vi adjustment mechanism 调整机制
:@z5& h adjustment of loss 亏损调整
*X =f adjustment process 调整过程；调整程序
\? Oly171 adjustment range 调整幅度
_tR.RAaa" administered exchange rate 受管制汇率
4jZi6 2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jd*%.FDi{ administration expenses 行政费用
?yd(er<_f administration fee 手续费；行政费
"ZK5P&d administration in bankruptcy 破产管理
* <h administration order 遗产管理令
<8xP-( wk; administrator 管理人；遗产管理人
N!4x P.Ps administrator of the estate 遗产管理人
iTtAj~dfZ admission of debt 债项承认书
S S<+fWXE admission of proof 接纳债权证明
v"?PhO/{= advance 放贷款项；垫付款项；预支款项；预付款项
\c@qtIc advance account 暂支帐目；预付款帐户
%<#$:Qb. advance compensation 预付补偿金
s D8xH advance from shareholder 股东垫款
sou$qKoG01 advance pending reimbursement 预支以待日后付还
WRU@i;l advanced economy 先进经济体系
MjF.> 4 advancement 预付；预付财产
R 4J>M@-0v advances warrant 垫款令
C">=2OO advancing 贷出
=-B3vd:LF adverse balance 逆差
:4L5@>b- adverse exchange 逆汇
ztxQv5=:, advertisement addressed to shareholders 在报章刊登的致股东通告
=B 4g EWR advice for collection 托收通知书
9W,}A Wf:Y advice of drawing 提款通知书；汇票通知书
8a If{(/k advice of payment 付款通知
1Qc(<gM Advisory Committee [Securities and Futures Commission]
QW"6 ] 谘询委员会〔证券及期货事务监察委员会〕
e|+;j}^C Advisory Committee on Diversification 经济多元化谘询委员会
Q ak@~b affidavit 誓章；遗产申报誓章
F|3FvxA affidavit of no receipt 述明无收款的誓章
4) I /\ affiliate 联号；联营公司；附属公司
u=UM^C! affiliated company 附属公司；联号；联营公司
KzH}5:qI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{G*:N[pJp affordability 负担能力
E 0?\DvA African Development Bank [AfDB] 非洲开发银行
do?n /<@o after-acquired property 事后取得的财产
YF[! Hpzq after-hours dealing 市后交易
b<H6 D} after-tax profit 税后盈利；税后利润；税后溢利
jU9zCMyNF agency agreement 代理协议
A#07Ly8kXn agency expenses 代理机构的开支
:+V1682u agency fee 代理费
GLcZ=6)" ' Agency Law 《代理法》
'9F{.] agent 代理人；承销人
PQI,vr'R agent of company 公司代理人
+cOI`4`$ agent's fee 代理人费；经纪费
N?<@o2{ aggregate 总计；总数；总体数字
8GAQ Ve^$- aggregate amount 总款额；总额
QvQf@o aggregate assets and liabilities 总体资产与负债
01d26`G$i~ aggregate at constant price 按固定价格计算的总体数字
`?|]: 7'< aggregate demand 总需求
mUY:S
| aggregate gross position 总持仓量
,Vn]Ft?n aggregate limit 总限额
.j4ziRa- aggregate of salaries tax 合计薪俸税
]j#$. $q aggregate performance 总体表现；总体业绩
.j'IYlv/P aggregate supply 总体供应
YQ`#C #Wb aggregate surplus 总盈余
m
?tnk?oX aggregate total 整体总额
"aO, aggregate value 总值；合计价值
RxeRO2 aggregated basis 合计基准
)A+j aggregated net chargeable income 合计应课税入息实额
DlkKQ aggregation 合并计算；合计；总和
.aH?H]^ aggregation of incomes of husband and wife 夫妇入息合并计算
}Knq9cf aggregation of property 财产的总和
(uxQBy agio 差价；贴水
v{*X@)$ 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》
_ G*x:< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ImY*cW=M 《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》
T F3 q?0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}8]uZ)[p= 《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》
5J#g JFA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nv[Sb %/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p$G3r0 @ agreement for a settlement 授产协议
s3RyLT agreement for assignment 转让协议
xla^A}{ agreement for sale 售卖协议；买卖协议
9}Ave:X^ agreement for sale and purchase 买卖协议
I; }%k;v6 agreement for the payment of interest 支付利息协议
"RX5] eJc\ agreement for the repayment of money 还款协议
k{w^MOHNg agreement of reinsurance 再保险协议
)Is*-
W Agricultural Bank of China 中国农业银行
oK1[_ko| air passenger departure tax 飞机乘客离境税
i|noYo_Ah\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-&$%m)wN airport tax 机场税
R;,HtN alcohol duty 酒精税
Gqc6).tn alienation 让与；让渡；转让
H+&w 7ER alimony 生活费；赡养费
9i)mv/i All Ordinaries Index [AOI] 所有普通股指数
<ORz`^27o all risks 全险；综合险
]4~D;m v All Sales Record for Stock Market 《股票市场成交报告》
M !XFb Allied Capital Resources Limited 新联财务有限公司
@"7dk.| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
h G HzO allocation letter 拨款信件
~u& O allocation of fund 分配款项；预留款项
m9 5$V& allocation of profit 利润分配；溢利分配
Q&'Nr3H#tZ allocation warrant 拨款令
!! #ale& allotment 分配；配股
q5?mP6 allotment notice 股份配售通知；配股通知
Xz@;`>8i allotment of shares 股份分配
tf7 9Gb> allowable 可获宽免；免税的
nt`l6b allowable business loss 可扣除的营业亏损
RSeezP6# allowable expenses 可扣税的支出
s;f u allowance 免税额；津贴；备抵；准备金
> -+X; 0& allowance for debts 债项的免税额
s1apHwJ - allowance for depreciation by wear and tear 耗损折旧免税额
Ntrn("! allowance for funeral expenses 殡殓费的免税额
kx(:Z8DX allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Sf: lN4 allowance for repairs and outgoings 修葺及支出方面的免税额
b!P;xLcb allowance to debtor 给债务人的津贴
?6]ZQ\, alteration of capital 资本更改
|OT%,QT| alternate trustee 候补受托人
;mxT >|z amalgamation 合并
_ [tBLGXD ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_ILOA]ga# ambit of charges 征税范围；收费范围
| N, nt@~ amended valuation 经修订的估值
>c>ar>4xF American Commodities Exchange 美国商品交易所
w%H#>k American Express Bank Limited 美国运通银行
G 7JZP T American Stock Exchange 美国证券交易所
L%s""nP amortization 摊销
m:7bynT{ amount due from banks 存放银行同业的款项
6FFv+{ 2^@ amount due from banks abroad 存放海外银行同业的款项
9h=WWu', amount due from holding companies 控股公司欠款
iW$i%`> amount due from local banks 存放本港银行同业的款项
RIc< amount due to banks 银行同业的存款
G ~\$ Oq8 amount due to banks abroad 海外银行同业的存款
bFXCaD!{G amount due to holding companies 控股公司存款
V$D
d 7 amount due to local banks 本港银行同业的存款
nu -wQr amount due to outport banks 外埠银行同业的存款
HJr g amount for note issue 发行纸币的款额
y>1 8)8 amount of bond 担保契据的款额
u)MA#p { amount of consideration 代价款额
.lS6KBf@ amount of contribution 供款数额
0zNS;wvv& amount of indebtedness 负债款额
4Lb<#e13R? amount of principal of the loan 贷款本金额
U]3JCZ{]0E amount of rates chargeable 应征差饷数额
Bv*h ?`Q amount of share capital 股本额
\hc9R k amount of sums assured 承保款额
NtL?cWct amount of variation 变动幅度
^i 7a2<
z amount of vote 拨款数额
H9[.#+ln amount payable 应付款额
_{);n$ ` amount receivable 应收款额
' ]Y:gmM" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
UG$i5PV%i analysis 分析
KJSy7 F ancillary risk 附属风险
qm_E/B annual account 周年帐目；周年帐目报表；年度决算；年结
9V!K. _Cb annual accounting date 年结日期
,%<77LE annual allowance 每年免税额；年积金；年度津贴；年津
j. cH,Y annual balance 年度余额
014 !~ c annual disposable income 每年可动用收入
(U< w Kk" annual estimates 周年预算
4TV9t"Dk+c annual fee 年费
=T6\kz9)` annual general meeting 周年大会
"0mR*{nF annual growth rate 年增率；每年增长率
.YbD.{]D annual long-term supplement 长期个案每年补助金
Jt][b annual pensionable emolument 可供计算退休金的年薪
pqX=l%{4ES annual report 年报
5=e@yIr'# Annual Report on the Consumer Price Index 《消费物价指数年报》
$]86w8?-N annual return 周年报表；周年申报表；每年报税表格
? ~8V;Qn Annual Return Rules 《周年报表规则》
,)8Hl[ y annual review of consumer prices 每年消费物价回顾
>MLqOUr# annual roll-forward basis 逐年延展方式
=!aV?kNS8 annual salary 年薪
o*VQH`G*|g annual statement 年度报表；年度决算表
4Qs#ws]) 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
S8t9Ms:
k annuitant 年金受益人
J)f?x T* annuity 年金
=*N(8j>y annuity contract 年金合约
<#i'3TUR annuity on human life 人寿年金
F "I@=R-n antecedent debt 先前的债项
sj2+|> ante-dated cheque 倒填日期支票
r v>6k:( anticipated expenditure 预期开支
W'yICt(#G anticipated net profit 预期纯利
Fx 2&ji6u anticipated revenue 预期收入
7IR n anti-inflation measure 反通货膨胀措施
7 ="V7 anti-inflationary stance 反通货膨胀立场
#4?3OU# apparent deficit 表面赤字
K[Kc'6G apparent financial solvency 表面偿债能力
MI 3_<[ apparent partner 表面合伙人
|H49 FL application for personal assessment 个人入息课税申请书
$TiAJ}: application of fund 资金应用
w}?\Q, application to release as liquidator and to destruct the books of accounts and documents
0'",4=c#V 申请免除清盘人职务及毁灭帐簿与文件
4`B:Mq&j appointed actuary 委任精算师
*{Vyt5 appointed auditor 委任核数师；委任审计师
A,@"(3 appointed trustee 委任的受托人
HH+XEM P/g appointer 委任人
$@X,J2& apportioned pro rata 按比例分摊
eyOAG4QTV apportionment 分配；分摊
&kGSxYDk% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(;0]V+- apportionment formula 分摊方程式
I;LqyzM apportionment of estate duty 遗产税的分摊
4l:+>U@KU appraisal 估价；评估
5sRNqTIr appreciable growth 可观增长
?/D#ql7 appreciable impact 显着影响
&0myA_So appreciable increase 可观增长
e %#f9i appreciation 增值；升值
-!" 8j"pA: appreciation against other currencies 相对其他货币升值
B Xp3u|t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J2-xnUa]7 appreciation tax 增值税
6 AY%o nY appropriation 拨款；拨用；拨付
L'(^[vR( appropriation account 拨款帐目
9dAsXEWh Appropriation Bill 拨款法案
mj pH)6aD0 appropriation-in-aid system 补助拨款办法
?Z"}RMM)8 approved assets 核准资产
wlJ_, wA approved basket stock 认可一篮子证券
W\/0&H\i approved budget 核准预算
AkF 3F^ approved charitable donation 认可慈善捐款
*niQ*A approved charitable institution 认可慈善机构
Fc
C xr@ approved currency 核准货币；认可货币
1RLSeT approved estimates 核准预算
BehV
:M approved estimates of expenditure 核准开支预算
lB3X1e9 approved overseas insurer 核准海外保险人
m`|+_{4[n approved overseas trust company 核准海外信托公司
j56Y,Tm approved pooled investment fund 核准汇集投资基金
Wl{Vz approved provident fund scheme 认可公积金计划
uPpP") approved provision 核准拨款
f>o@Y]/l approved redeemable share 核准可赎回股份
pa7fTd
approved regional stock 认可地区性证券
LcXrD+
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$%<gp@Gz approved subordinated loan 核准附属贷款
["z$rk arbitrage 套戥；套汇；套利
a fjC~} arbitrageur 套戥者；套汇者
R_ csKj arbitrary amount 临时款项
4)?c[aC4P arrangement 措施；安排；协定
5M3QRJ! arrears 欠款
GY>0v arrears of pay 欠付薪酬
mcvTz, ; = arrears of revenue 逾期未收税款；逾期未收的帐项
yq2Bz7P articles of association 组织章程；组织细则；组织章程细则
N t)9- \T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D6D*RTi4 ascertainment of profit 确定利润
!zeBxR$&o "Asia Clear" “亚洲结算系统”
^^Y0 \3. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
H 74hv`G9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0x84 Ah) Asian Development Fund [ADF] 亚洲发展基金
8164SWB Asian dollar bond 亚洲美元债券
q
/#O :Q Asian dollar market 亚洲美元市场
W*
YfyM Asian dollar rate 亚洲美元利率
,v/C-b)I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]l4\/E W6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
d 1z asked price 沽盘；喊价；索价；卖方报价
Ofn:<d assessable income 应评税入息
L^22,B
0 assessable loss 应评税亏损
p47~vgJN assessable profit 应评税利润
fK[9<"PC0 assessable value 应评税值
IBR;q[Dj} assessed profit 估定利润
k ,H4<")H assessed value 经评估价值
wvfCj6}S & assessment 评税；评定；估价；评税单
N24+P5 assessment number 评税编号；估价编号
]H RE-g assessment of additional tax 补加税评税
0GB6.Ggft assessment of performance 业绩评估；实绩评价
$*tuv ? Assessor 评税主任
%j'l Wwi asset price bubbles 资产价格泡沫
bF3j* bpO" asset-backed securities 具资产保证的证券
uzsR*x%s- assets accretion 资产增值
s;A] GJ assets and liabilities 资产与负债
q.*qZ\;K assets betterment statement 资产递增表；资产改进表
\]^|IViIQ assets lending 实物放款；有抵押贷款
,y^By_1wS assets of the company passing on the death 死者去世时转移的公司资产
]M_)f assets pledged as security for liabilities 用作负债抵押的资产
t
;[Me0 assets portfolio 资产投资组合
t.m
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z*Fl ZLHY assets quality 资产质素
Ih{~?(V$ assets realization 资产变现
f+d{^- assets refinancing arrangement 资产再集资安排
X;- ,3dy assets securitization 资产证券化
a].Bn#AH!C assets situated outside Hong Kong 在香港以外地方的资产
d(k`Yk8 assets stripping 削减资产；拆卖资产
i+2J\.~U#G assets value 资产值
1 %*X,E assignee 承让人
Q_ $AGF assignment 转让；转让书；转让契
%o~zsIl assignment of interest 权益转让
JjM^\LwKkL assignment of letters patent and trade mark 专利证书及商标转让
!
$n^Ze2 ! assignment of property 物业转让；物业转让书
aPWFb.JO4 assignment right 转让权
[QeKT8 assignor 转让人
lp4sO#>` associate 有联系的人；有关连人士；相联者；合伙人；联系人
E_$ S T 3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B Wd?a6nU} associate member 附属会员
-cG?lEh < associated body corporate 相联法人团体
B3K%V|;z
) associated company 相联公司；联属公司
]SK (cfA` associated corporation 相联法团
DK:d'zb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
p/@z4TCNX 公认会计师公会〔英国〕
{ `-EX Association of Futures Exchange Brokers 香港期货经纪协会
qlSMg;"Ghw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^y&l!,(A association of underwriters 承保人组织
ZgN*m\l assumption of control 接管
`9@!"p
f assurance 担保；保险；转易；转易书
LV`- eW assurance of interest 权益的转易
E]Kd`&^} at 19XX price 按一九ＸＸ年价格计算
7m8L!t9 at a discount 按赔价计算；按贴水价格计算；打折扣
d8|:)7P St at a premium 按溢价计算；按升水价格计算
)U8F6GIC&} at call 通知付款；按通知
|]Ockg[ at constant market price 按固定市价计算
vh T9#) HI at constant price 按固定价格计算
4iDo.1B" at cost 按成本计算
m"u 9AOH k at current market price 按当时市价计算；按现时市价计算
_w)0r}{ at current price 按当时价格计算；按现时价格计算
U; ev3 at factor cost 按要素成本计算；按生产要素成本计算
qbB.Z#w at money-of-the-day price 按付款当日价格计算
>GqIpfn at or better 按指定或较佳价位〔买卖指令〕
9;.dNdg> at par 按面值计算；平价
Ey )ox$ at sight 见票即付
d+=;sJ at the close 按收市盘
y![h at the opening 按开市盘
NmK%k jCx attestation 见证；见证条款
28zt.9 at-the-money option 平价期权
m`n51i{U attorney 受权人；受托代表人
!5 x"d7 attornment 新拥有人承认书
F
YcC2TM attributable profit 可归属利润
|Y:T3hra61 attributable share value 可归属股份价值
|`#[jHd Auckland Stock Exchange 奥克兰证券交易所
Ie` `W b= auction 拍卖
p_tMl%K auctioneer 拍卖商
P^+Og_$ audit 审计；核数
*,mbZE=< Audit Commission 审计署
\}Hk`n)Aq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b@nbXm]Z 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〕
S&@ ~F| audit review 帐目审查
6jom6/F 4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZN^9w"A audited account 审计帐目；经审计的帐目
0!xD+IA!8 audited annual account 经审计的周年帐目
Bojm lVg audited balance sheet 经审计的资产负债表
\\)3:1X auditor 核数师；核数主任；审计师
#uKHw2N auditor's certificate 核数师证明书；审计师证明书
4ajBMgD]KG auditor's report 核数师报告；审计师报告
-j<m0XUQ Aussie bond 澳元债券
m_oBV|v{ austerity budget 紧缩预算
852$Ui|I Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
y=- d*E Australia All Ordinaries Index 澳洲所有普通股票指数
ZO:{9vt=/ Australian Dollar [AUD] 澳元
Q"%L Australian Options Market 澳大利亚期权市场
%x L3 =4\ Australian Securities Commission 澳洲证券事务监察委员会
J>x)J}: ; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:N(L7&< Australian Stock Exchange 澳大利亚证券交易所
61CNEzQ Austrian Schilling [ATS] 奥地利先令
HnZr RHT 0 authentication 认证；鉴证
B7va#'ne4{ authority to purchase 委托购买证；委购书
_k
_F authorization 认可；核准；授权；授权书
k f^Wzp authorization by direction 指示授权
;p1%KmK3 authorization by instruction 指令授权
0A\o8T.12 authorization by warrant 令状授权
2qw~hWX authorization of unit trust 单位信托的认可
R~)c(jj5 authorized agent 指定代理人
k:R9wo authorized capital 法定资本
!j [U authorized clerk 出市员
3K P6M= authorized dealer 认可交易商
$
5 authorized financial institution 认可财务机构
Z5_MSPm authorized fund 认可基金
>L)Xy q authorized fund house 获授权的基金公司；认可基金公司
^PO0(rh authorized institution 认可机构
BwrMRMq" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
C'kd>LAGu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l{vi{9n) authorized insurer 获授权保险人；获认可承保人
2i8'*L+j authorized investment 特准投资项目
Eo)n(
Z 9 authorized person 获授权人
m &c8@-T authorized representative 获授权代表
Fpl<2eBg4 authorized share capital 法定股本
,c}Q;eYc3 automated quotation system 自动报价系统
`<q{8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
fytgS(?I' 自动交易系统〔香港期货交易所有限公司〕
H?M8j] R-) automatic adjustment mechanism 自动调整机制
r's4-\ automatic adjustment system 自动调整系统
7RTp+FC] Automatic Clearing House 自动票据交换所
dAohj
QH: automatic exchange rates accumulation system 自动化汇率累集系统
( 8k3z` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
> lN{FJ automatic teller machine [ATM] 自动柜员机
r!#NFek} autopay 自动转帐
ln#Lx&r;| available assets 可用资产
A .*}< available fiscal reserve 现存财政储备
TE^BfAw@ available profit 可用利润
Uo5l
=\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
: !J!l u average 平均；平均数；海损
k QwBrb 4 average basic salary 平均基本薪金
EVrOu"" average consumer expenditure 平均消费开支；一般消费开支
=@&]PYv average cost 平均成本
>=[w{Vn'Mf average cost of land production 增辟土地平均成本
,]1K^UeZ average daily turnover 平均每日成交额
!dStl:B average daily wage rate 平均每日工资率
`QAotSO+ average expenditure pattern 平均开支模式
jcv3ES^ average growth rate 平均增长率
\*1pFX# average net fixed assets 固定资产平均净值
EivZI<<a average of relatives 相对价格平均数
.Mdxbs6.C average price 平均价格
D@FJVF7c average propensity to consume 平均消费倾向；一般消费倾向
L0_R2E A average propensity to save 平均储蓄倾向；一般储蓄倾向
u%3Z +[ average rate 平均率
315Rk! {AJ average revenue 平均收入；平均收益
!2$O^
}6" average stock 平均库存；平均存货
67')nEQ9 average yearly rent 平均年租
OT\[qaK avoidance of double taxation 避免双重课税
zT`LPs6T avoidance of tax 避税
