A:
@\~tHJ?hQd A share Ａ股；甲类股份
wZv-b*4 abatement of tax 减税；减扣免税额
:^G%57NX ABN AMRO Bank N.V. 荷兰银行
,#aS/+;[) above-the-line expenditure 线上项目支出；经常预算支出
6+ 8mV8{-8 above-the-line receipt 线上项目收入；经常预算收入
\/,g VT ABSA Asia Limited 南非联合亚洲有限公司
BPWnck=% absolute change 绝对数值变更
d_iY&-gq/ absolute expenditure 实际开支
J v<$*TVS0 absolute guideline figure 绝对准则数字
Ofm5[q = absolute interest 绝对权益
]xR4- >eix absolute order of discharge 绝对破产解除令
sA\L7`2H absolute profit margin 绝对利润幅度
M@O2
WB1ws absolute value 实值；绝对值
sPpS~wk* absolutely vested interest 绝对既得权益
|yAK@ Hl' absorbed cost 已吸收成本；已分摊成本
9- G b"hr absorption 吸收；分摊；合并
aQmfrx absorption rate 吸收率；摊配率；分摊率
=xBT>h; ACB Finance Limited 亚洲商业财务有限公司
hw DXm9 acceptable form of reciprocity 合理的互惠条件
p!GZCf, acceptable rate 适当利率；适当汇率
Y*\6o7 acceptance agreement 承兑协议
a*Jn#Mx<M acceptance for honour 参加承兑
Uk02IOXQ acceptor 承兑人；接受人；受票人
&A"e, h(^ acceptor for honour 参加承兑人
p1
4d ,}4W accident insurance 意外保险
b8HE."*t Accident Insurance Association of Hong Kong 香港意外保险公会
tzNa w %\ accident insurance scheme 意外保险计划
t {=i=K 3 accident year basis 意外年度基准
6+Jry@ accommodation 通融；贷款
V5X i '= accommodation bill 通融票据；空头票据
=z-5 accommodation party 汇票代发人
c
`ud;lI account balance 帐户余额；帐户结余
? {j@6, account book 帐簿
N<"`ShCNM account collected in advance 预收款项
%|jzEBz @ account current book 往来帐簿
<N5rv3
s account of after-acquired property 事后取得的财产报告
hBoP=X .~ account of defaulter 拖欠帐目
1$OVe4H1 account payable 应付帐款
1C'P)f28 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Wo 2 v5- account receivable 应收帐款
WQ.i$ID/ account receivable report 应收帐款报表
`A"Q3sf% account statement 结单；帐单；会计财务报表
A: c]1 account title 帐户名称；会计科目
ixzTJ]y u accountant's report 会计师报告
NGj"ByVjx Accountant's Report Rules 会计师报告规则
!^1[ s@1 accounting and auditing procedure 会计与审计程序；会计与核数程序
?k::tNv0 Accounting Arrangements 《会计安排》
=Pj@g/25u accounting basis 会计基础
s@ z{dmL accounting by Official Receiver 破产管理署署长呈交的帐目
QxA0I+i Accounting Circular 《会计通告》
s<d!+< accounting class 会计类别
KJ pj accounting date 记帐日期；会计结算日期
Y.9~Bo<<r accounting for money 款项核算
!Z-9tYO Accounting Officer 会计主任
mb~./.5F accounting period 会计报告期；会计期
;'hi9L accounting policy 会计政策；会计方针
94+/wzWvi accounting practice 会计惯例
W'V@ accounting principle 会计准则
>"bnpYSe accounting record 会计记录
N)P((>S; accounting report 会计报告
a! ?.F_T9A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%GS\1 Q% Accounting Society of China 中国会计学会
yFi6j N#~ accounting statement 会计报表
n_u`B|^Pj accounting system 会计制度；会计系统
t5n2eOy~T accounting transaction 会计事项；帐务交易
qf)C%3gXI accounting treatment 会计处理
T|!D>l' accounting year 会计年度
Y!;gQeC accretion 增值；添加
O!yakU+ accrual 应计项目；应累算数目
r/^tzH's accrual basis 应计制；权责发生制
0w'|d@*wV accrual basis accounting 应计制会计；权责发生制会计
}y mc5- accrue 应累算；应计
9 ='=-;@/5 accrued benefit 应累算利益
IJldN6&\q accrued charges 应计费用
AX8 gij accrued cumulative preference share dividend 应累算的累积优先股股息
>"O1`xdG accrued expenses 应累算费用
|&Au6 3 accrued interest payable 应付利息；应计未付利息
TMNfJz accrued interest receivable 应收利息；应计未收利息
bSY;[{ Kl accrued right 累算权益
n'ehB%" accruing profit 应累算的利润
XL&hs+Y accumulated fiscal reserve 累积财政储备
C# ZhsWS!b accumulated profit 累积利润；滚存溢利
Y=3X9%v9g accumulated reserve 累积储备
ckAsGF_B~! accumulation of surplus income 累积收益盈余
&7fY_~ )B acquired assets 既得资产
T 6 , V acquisition 收购；购置；取得
" NJ ,0A acquisition cost 购置成本
9ptZVv=O acquisition expenses 购置费用
)F
+nSV; acquisition of 100% interest 收购全部股权
6EZ1YG} acquisition of control 取得控制权
yV8- acquisition of fixed assets 购置固定资产
q%DVDq( z acquisition of shell “买壳”
Q5hb0O%a acquisition price 收购价
0n\^$WY act of God 天灾
jzM hJ acting partner 执事合伙人
7TnM4 @*f active market 买卖活跃的市场；交投畅旺的市场；旺市
([[ )Ub$U active partner 积极参与的合伙人
x3gwG)Sf active trading 交投活跃
\ibCR~W4 actual circulation 实际流通
32s5-.{c/f actual cost 实际成本
Is<x31R actual expenditure 实际开支；实际支出
>1m)%zt actual income 实际入息；实际收入；实际收益
xnT3^ #-h actual market 现货市场
lD9%xCo9( actual price 现货价；实际价格
g)X7FxS,z actual profit 实际利润
HgYc@P*b actual quotation 实盘；实际价位；实际报价
Mp^^!AP 9 actual year basis 按实际年度计算
-g9^0V`G actuals 实货
mMV2h|W actuarial investigation 精算调查
*&(2 `#C; actuarial principle 精算原则
@X
K> actuarial report 精算师报告
1 pa*T! Actuarial Society of Hong Kong 香港精算学会
n G!&u1 * actuarial valuation 精算师估值
KlY,NSlQ actuary 精算师
% A8Pkr<&E ad referendum agreement 暂定协议；有待覆核的协定
-QN1oK@\mE ad valorem duty 从价税；按值征税
BXNI (7xi ad valorem duty system 从价税制
qo)Q}0 ad valorem fee 从价费
j p! ad valorem tariff 从价关税
,Y$F7& additional allowance 额外免税额
Qk+=znJ additional amount for unexpired risk 未过期风险的额外款额
W]Y@WKeT additional assessable profit 补加应评税利润
]cn/(U` additional assessment 补加评税
w'!EC m>*` additional commitment 额外承担
&$<(D0 additional commitment vote 额外承担拨款
*Kp}B}}J additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g[m3IJzq additional dependent parent allowance 供养父母额外免税额
-,FK{[h]ka additional provision 额外拨款
z Z@L4ZT additional stamp duty 附加印花税
Y||yzJdC additional tax 补加税罚款；补加税款
,2RC |h^O, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>g>f;\mD7$ adjudged bankrupt 被裁定破产
)Y=w40Yzd adjudicated bankrupt 裁定破产人
C usVW adjudication fee 裁定费；评定印花税额手续费；评估契据费
5 ze`IY adjudication of bankruptcy 裁定破产；宣告破产
LKIW*M adjudication of insolvency 裁定无力偿还债务
V V?]U$ adjusted actual 经调整的实数；调整后的实数
Y0 @'za^y adjusted current assets 经调整的流动资产；调整后的流动资产
"kc pA#uD| adjusted figure 经调整的数字；调整后的数额
#.<*; rB adjusted liabilities 经调整的负债；调整后的负债
`l+ >iM adjusted loss 经调整的亏损；调整后的亏损
$dlnmNP+ 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
gsLr= adjusted profit 经调整的利润；调整后的利润
ov?.:M adjusted surplus 经调整的盈余额；调整后的盈余额
"}0)YRz% adjusted value 经调整的价值；调整后的价值
+R2^*
*< adjustment 调整；修订；理算〔保险〕
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adjustment centre 调剂中心
cSY2#u|v adjustment lag 调整过程的时间差距；调整时差
F9Ifw><XM adjustment mechanism 调整机制
m Gt\7&` adjustment of loss 亏损调整
[u/zrpTk adjustment process 调整过程；调整程序
#=`FM:WH adjustment range 调整幅度
}l,T~Pjb administered exchange rate 受管制汇率
}5fU7&jA;3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0|. 7Kz^ administration expenses 行政费用
6W)x j6<@ administration fee 手续费；行政费
*eHA:
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J
ZVr &KZN administration order 遗产管理令
C$$"{FfgU" administrator 管理人；遗产管理人
l5{(z;xM administrator of the estate 遗产管理人
-@YVe:$%b admission of debt 债项承认书
H;b 8I admission of proof 接纳债权证明
tn"Y9
k| advance 放贷款项；垫付款项；预支款项；预付款项
wrz+2EP` advance account 暂支帐目；预付款帐户
\Ku9"x advance compensation 预付补偿金
`
(7N ^@ advance from shareholder 股东垫款
"} S9`-Wd| advance pending reimbursement 预支以待日后付还
)9; (>cdl advanced economy 先进经济体系
R2Twm!1 advancement 预付；预付财产
[>b
'}4 advances warrant 垫款令
Py|H?
, 6= advancing 贷出
i0,%}{` adverse balance 逆差
C_;HaQiu adverse exchange 逆汇
<{$ ev&bQ advertisement addressed to shareholders 在报章刊登的致股东通告
2>!_B\%) H advice for collection 托收通知书
#g@ advice of drawing 提款通知书；汇票通知书
b}ySZlm y advice of payment 付款通知
cxtLy& C Advisory Committee [Securities and Futures Commission]
"WF(
6z# 谘询委员会〔证券及期货事务监察委员会〕
>{O[ t2& Advisory Committee on Diversification 经济多元化谘询委员会
l@,); w=_P affidavit 誓章；遗产申报誓章
g0^~J2sDd affidavit of no receipt 述明无收款的誓章
>Sc$R0 affiliate 联号；联营公司；附属公司
&/B2)l6a affiliated company 附属公司；联号；联营公司
y f
`.% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3S[ w' affordability 负担能力
xaGVu0q African Development Bank [AfDB] 非洲开发银行
T^ /Gj|N* after-acquired property 事后取得的财产
xB?S#5G} after-hours dealing 市后交易
JIyBhFI after-tax profit 税后盈利；税后利润；税后溢利
ddUjs8VvJ agency agreement 代理协议
`U {o: agency expenses 代理机构的开支
{toyQ)C7 agency fee 代理费
qR [}EX&3 Agency Law 《代理法》
=q_& * ' agent 代理人；承销人
8C*6Fjb# agent of company 公司代理人
Ft3N#!ubl agent's fee 代理人费；经纪费
i1b 4 J aggregate 总计；总数；总体数字
t]
n(5!L( aggregate amount 总款额；总额
Y0/jH2 n aggregate assets and liabilities 总体资产与负债
'_q: vjX aggregate at constant price 按固定价格计算的总体数字
=$"zqa.B6 aggregate demand 总需求
opUKrB aggregate gross position 总持仓量
`A4QU,0
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'+ o :,6 aggregate of salaries tax 合计薪俸税
Fpj6Atk aggregate performance 总体表现；总体业绩
pRQ fx^ On aggregate supply 总体供应
!A'`uf4u aggregate surplus 总盈余
zCK y`u . aggregate total 整体总额
GN htnB aggregate value 总值；合计价值
6MLN>)t aggregated basis 合计基准
OYqY I!N/ aggregated net chargeable income 合计应课税入息实额
"C$!mdr7 aggregation 合并计算；合计；总和
)
xfc-Q aggregation of incomes of husband and wife 夫妇入息合并计算
Bq$e|t)' aggregation of property 财产的总和
jjS{q,bo agio 差价；贴水
s=^r/Sz902 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》
u^#4G7 < Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l }2%?d 《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》
%\(y8QV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{ Y3_I\H8{ 《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》
&%f ]-=~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p|bc =`TD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,<uiitOo agreement for a settlement 授产协议
l5\B2 +}7 agreement for assignment 转让协议
nLFx/5sL agreement for sale 售卖协议；买卖协议
A@@)lD. agreement for sale and purchase 买卖协议
V e$5w}a4 agreement for the payment of interest 支付利息协议
" oE^R?m agreement for the repayment of money 还款协议
D,}'E0 agreement of reinsurance 再保险协议
/%ODJ1 M Agricultural Bank of China 中国农业银行
, 6EZb[;g^ air passenger departure tax 飞机乘客离境税
^*cMry Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lRF_ k airport tax 机场税
48 c
D3w alcohol duty 酒精税
wzHjEW alienation 让与；让渡；转让
%468s7Q[Mi alimony 生活费；赡养费
[6,]9|~ All Ordinaries Index [AOI] 所有普通股指数
J'G`=m"-' all risks 全险；综合险
.R$+#_ All Sales Record for Stock Market 《股票市场成交报告》
X] JpS Allied Capital Resources Limited 新联财务有限公司
C 0t+Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_ e:5XQ allocation letter 拨款信件
0p:ClM 2O
allocation of fund 分配款项；预留款项
]v^`+s}3 allocation of profit 利润分配；溢利分配
bMqu5G_q allocation warrant 拨款令
v
GR
\GFm allotment 分配；配股
6m I_Q2 allotment notice 股份配售通知；配股通知
wZ]BY; allotment of shares 股份分配
O]Ry3j allowable 可获宽免；免税的
5O;a/q8" allowable business loss 可扣除的营业亏损
9% 3 r-U= allowable expenses 可扣税的支出
F $6])F allowance 免税额；津贴；备抵；准备金
RAg|V:/M allowance for debts 债项的免税额
VQNYQqu`[ allowance for depreciation by wear and tear 耗损折旧免税额
s{"`=dKT allowance for funeral expenses 殡殓费的免税额
I |< +'G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9z| >ro Ne allowance for repairs and outgoings 修葺及支出方面的免税额
N#pl mPrZ allowance to debtor 给债务人的津贴
P x P?hk alteration of capital 资本更改
? !oVf> alternate trustee 候补受托人
/+<%,c$n amalgamation 合并
8}"f|6Wm ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X5L(_0?F1 ambit of charges 征税范围；收费范围
|7S4; amended valuation 经修订的估值
7kX7\[zN American Commodities Exchange 美国商品交易所
yNLa3mW American Express Bank Limited 美国运通银行
X>6 ~{3 American Stock Exchange 美国证券交易所
MuFU?3ovG* amortization 摊销
Ew?/@KAV\ amount due from banks 存放银行同业的款项
Z5*(W;; amount due from banks abroad 存放海外银行同业的款项
}GoOE=rhY amount due from holding companies 控股公司欠款
P[#WHbn amount due from local banks 存放本港银行同业的款项
(jo(bbpj amount due to banks 银行同业的存款
86^ZYh amount due to banks abroad 海外银行同业的存款
l# !@{ < amount due to holding companies 控股公司存款
NDIc?kj~ amount due to local banks 本港银行同业的存款
p(x1D]#Z[ amount due to outport banks 外埠银行同业的存款
O)U$Ef amount for note issue 发行纸币的款额
{0)WS}& amount of bond 担保契据的款额
/8$1[[[ amount of consideration 代价款额
K)h" G#NZM amount of contribution 供款数额
I7G\X#,iz amount of indebtedness 负债款额
7uv/@(J"$ amount of principal of the loan 贷款本金额
8JtI&aH-L amount of rates chargeable 应征差饷数额
=|6^)lt$ amount of share capital 股本额
Z+``/Q]>+ amount of sums assured 承保款额
FQ9csUjpB amount of variation 变动幅度
U7*VIRibv+ amount of vote 拨款数额
3h D2C'KD amount payable 应付款额
](9{}DHV amount receivable 应收款额
G7/?hky 0. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qh)!| B analysis 分析
i"sYf9, ancillary risk 附属风险
N}l]Ilm$34 annual account 周年帐目；周年帐目报表；年度决算；年结
3Q*RR"3 annual accounting date 年结日期
OO !S
w annual allowance 每年免税额；年积金；年度津贴；年津
S\v&{ annual balance 年度余额
n6%jhv9H annual disposable income 每年可动用收入
;8;~ C " annual estimates 周年预算
tRUs Zl annual fee 年费
'a-5 U TT annual general meeting 周年大会
*nsnX/e(- annual growth rate 年增率；每年增长率
,8J*S annual long-term supplement 长期个案每年补助金
LKf 5r,C annual pensionable emolument 可供计算退休金的年薪
,$6MM6W;-F annual report 年报
'#4mDz~ Annual Report on the Consumer Price Index 《消费物价指数年报》
QzFv ; annual return 周年报表；周年申报表；每年报税表格
&Xl_sDvt Annual Return Rules 《周年报表规则》
z[lRb]:i[ annual review of consumer prices 每年消费物价回顾
UwL"%0 u annual roll-forward basis 逐年延展方式
jzJ1+/9 annual salary 年薪
]!t YrSM ! annual statement 年度报表；年度决算表
Za:BJ: Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
#o"HD6e annuitant 年金受益人
TJw.e/ annuity 年金
Pu%>j'A annuity contract 年金合约
uDE91.pUkr annuity on human life 人寿年金
Sj{rvW antecedent debt 先前的债项
t ls6rto ante-dated cheque 倒填日期支票
0ZID
@^ anticipated expenditure 预期开支
bZOy~F| anticipated net profit 预期纯利
l>5]Wd{/ anticipated revenue 预期收入
h-_0 A] anti-inflation measure 反通货膨胀措施
[q >i anti-inflationary stance 反通货膨胀立场
xZ @O"*{ apparent deficit 表面赤字
zIY r0k*% apparent financial solvency 表面偿债能力
VU+ s7L0 apparent partner 表面合伙人
-{:Lx E application for personal assessment 个人入息课税申请书
FvI0 J
application of fund 资金应用
dVmAMQk.g application to release as liquidator and to destruct the books of accounts and documents
<1g 1hqK3 申请免除清盘人职务及毁灭帐簿与文件
E-U;8cOMv appointed actuary 委任精算师
SK c
T appointed auditor 委任核数师；委任审计师
PcSoG\- G< appointed trustee 委任的受托人
dpGQ0EzH^ appointer 委任人
P!6 e apportioned pro rata 按比例分摊
n"d) apportionment 分配；分摊
l#vw
L15 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q RmQ> apportionment formula 分摊方程式
g*AD$": apportionment of estate duty 遗产税的分摊
u &d v[ appraisal 估价；评估
sO4 }kxZ appreciable growth 可观增长
! ?U^+)^$ appreciable impact 显着影响
Mevyj;1t appreciable increase 可观增长
Pl5NHVr appreciation 增值；升值
Uo[5V|>X6 appreciation against other currencies 相对其他货币升值
hq8/`u
YF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=
a.n`3`Q appreciation tax 增值税
v! RB(T3 appropriation 拨款；拨用；拨付
zju,# % appropriation account 拨款帐目
^1Zq 0 Appropriation Bill 拨款法案
4\'81"e i appropriation-in-aid system 补助拨款办法
dG~B3xg;5i approved assets 核准资产
??%T approved basket stock 认可一篮子证券
b5 C}K approved budget 核准预算
v"( '_! approved charitable donation 认可慈善捐款
q;a*gqt approved charitable institution 认可慈善机构
_M]rH<h approved currency 核准货币；认可货币
K^qUlyv approved estimates 核准预算
Oi%~8J> approved estimates of expenditure 核准开支预算
@~U6=(+ approved overseas insurer 核准海外保险人
] Y:
W[p approved overseas trust company 核准海外信托公司
% K7EF_% approved pooled investment fund 核准汇集投资基金
v/ 00L R approved provident fund scheme 认可公积金计划
X3=Jp'p$h approved provision 核准拨款
L z>{FOR approved redeemable share 核准可赎回股份
I ^\ bS approved regional stock 认可地区性证券
bb :|1D approved retirement scheme 认可退休金计划
`J ,~hK approved subordinated loan 核准附属贷款
/'=^^%&:B arbitrage 套戥；套汇；套利
89- 8v^ Pq arbitrageur 套戥者；套汇者
~CdseSo 9 arbitrary amount 临时款项
? eVuz x arrangement 措施；安排；协定
k -DB~-L arrears 欠款
`# M.t);^ arrears of pay 欠付薪酬
U*fj5 arrears of revenue 逾期未收税款；逾期未收的帐项
;7`um articles of association 组织章程；组织细则；组织章程细则
rR G\:<a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
K#C56k q& ascertainment of profit 确定利润
D*r Zaqy "Asia Clear" “亚洲结算系统”
t?H;iBrpxd Asia Commercial Bank Ltd. 亚洲商业银行有限公司
nTy,Jml Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`"=L Asian Development Fund [ADF] 亚洲发展基金
,bwopRcA Asian dollar bond 亚洲美元债券
AFB 7 s z Asian dollar market 亚洲美元市场
?Nze P?g Asian dollar rate 亚洲美元利率
.L{+O6*c Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nIKT w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
dVtLYx asked price 沽盘；喊价；索价；卖方报价
qjEWk ." assessable income 应评税入息
`::'UfHc assessable loss 应评税亏损
YM.IRj2/1 assessable profit 应评税利润
/R$x-7t)^( assessable value 应评税值
sS2E8Z2 assessed profit 估定利润
"KE38`NL assessed value 经评估价值
TN@J PoH assessment 评税；评定；估价；评税单
+-YuBVHL assessment number 评税编号；估价编号
T& MS_E&; assessment of additional tax 补加税评税
M*@ aA
XM assessment of performance 业绩评估；实绩评价
B';> Hk Assessor 评税主任
=? *" V-l asset price bubbles 资产价格泡沫
x7kg_`\U asset-backed securities 具资产保证的证券
.,K?\WZ assets accretion 资产增值
~0r.3KTl"Y assets and liabilities 资产与负债
|afK"N assets betterment statement 资产递增表；资产改进表
J8?6G&0H assets lending 实物放款；有抵押贷款
'xXqEwi4 assets of the company passing on the death 死者去世时转移的公司资产
w |FV qX assets pledged as security for liabilities 用作负债抵押的资产
QOy&!6 assets portfolio 资产投资组合
z.Kq}r ^ assets price 资产价格
wp GnS assets quality 资产质素
4e\`zy assets realization 资产变现
-/2$P assets refinancing arrangement 资产再集资安排
3b[ +m}UWQ assets securitization 资产证券化
D!$ =oK assets situated outside Hong Kong 在香港以外地方的资产
V yq<T(5 assets stripping 削减资产；拆卖资产
}vA
nP]!A5 assets value 资产值
[qMO7enu# assignee 承让人
8=o5;]Cg assignment 转让；转让书；转让契
[QN7+#K, assignment of interest 权益转让
8*~:gZ7: assignment of letters patent and trade mark 专利证书及商标转让
BW-P%:B1!R assignment of property 物业转让；物业转让书
D!T4 k]^ assignment right 转让权
/IW=+ri assignor 转让人
Ty: I r associate 有联系的人；有关连人士；相联者；合伙人；联系人
YYr&r.6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q|z06_3i associate member 附属会员
p#BvlS=D associated body corporate 相联法人团体
=(5GU <} associated company 相联公司；联属公司
7-g4S]r< associated corporation 相联法团
+9F#~{v`4a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
KXfW&d(Pk 公认会计师公会〔英国〕
Y@S6m@.$ Association of Futures Exchange Brokers 香港期货经纪协会
Vg~
kpgB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}w^ T9OC association of underwriters 承保人组织
vFC=q Lz: assumption of control 接管
M`fXH 3D assurance 担保；保险；转易；转易书
/lQ0`^yB assurance of interest 权益的转易
v/+}FS = at 19XX price 按一九ＸＸ年价格计算
2(J tD at a discount 按赔价计算；按贴水价格计算；打折扣
@,`=~_J at a premium 按溢价计算；按升水价格计算
n}'.6 at call 通知付款；按通知
"g1;TT:1~ at constant market price 按固定市价计算
+F&]BZ at constant price 按固定价格计算
+ENW=N at cost 按成本计算
UKQ&TV}0 at current market price 按当时市价计算；按现时市价计算
2.2a2.I1 at current price 按当时价格计算；按现时价格计算
3 C[4!>| at factor cost 按要素成本计算；按生产要素成本计算
n(xlad at money-of-the-day price 按付款当日价格计算
_ rVX_
at or better 按指定或较佳价位〔买卖指令〕
< LAD at par 按面值计算；平价
LVl0:!>~ at sight 见票即付
QLU; .& at the close 按收市盘
!Jn w_ ) at the opening 按开市盘
X0QS/ S-+ attestation 见证；见证条款
Ck%(G22- at-the-money option 平价期权
D\*_ulc] attorney 受权人；受托代表人
>Io7h#[u attornment 新拥有人承认书
xxcDd_z attributable profit 可归属利润
QF "&~ attributable share value 可归属股份价值
#LgoKiP! Y Auckland Stock Exchange 奥克兰证券交易所
F tDA k? auction 拍卖
}v ,P3 auctioneer 拍卖商
.(]1PKW audit 审计；核数
/G+gk0FW Audit Commission 审计署
(jFE{M$- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lj*913aFh 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Z9~Wlt'? audit review 帐目审查
[F{a- i- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z9O/MHT[w audited account 审计帐目；经审计的帐目
|Z| xM audited annual account 经审计的周年帐目
8 %f!
X51 audited balance sheet 经审计的资产负债表
U(LR('-h auditor 核数师；核数主任；审计师
lG#&1 auditor's certificate 核数师证明书；审计师证明书
lA
0_I"b2Y auditor's report 核数师报告；审计师报告
L([ >yQZ Aussie bond 澳元债券
=,G(1# austerity budget 紧缩预算
;-^9j)31+F Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)'|W [Sh? Australia All Ordinaries Index 澳洲所有普通股票指数
nqJV1 h Australian Dollar [AUD] 澳元
bXL a~r4\ Australian Options Market 澳大利亚期权市场
Ayt!a+J Australian Securities Commission 澳洲证券事务监察委员会
F <Z=%M3e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
',7Z1O Australian Stock Exchange 澳大利亚证券交易所
me^Gk/`Em Austrian Schilling [ATS] 奥地利先令
Vho0f< `E authentication 认证；鉴证
iqu GLw J authority to purchase 委托购买证；委购书
v("vUqhx2+ authorization 认可；核准；授权；授权书
} AYSQ~: authorization by direction 指示授权
:E`l(sI7J} authorization by instruction 指令授权
)p9n|C authorization by warrant 令状授权
i>zyn-CuW authorization of unit trust 单位信托的认可
G_4P)G3H authorized agent 指定代理人
l #z` 4< authorized capital 法定资本
=@XR$Uud6 authorized clerk 出市员
*3($ s_r> authorized dealer 认可交易商
YKd?)$J authorized financial institution 认可财务机构
P32'`!/: authorized fund 认可基金
Y
@&nW authorized fund house 获授权的基金公司；认可基金公司
jhM|gV& authorized institution 认可机构
PQ]N>'v- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%'O(Y{$Y. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x:lf=D lA authorized insurer 获授权保险人；获认可承保人
l= S_ #
authorized investment 特准投资项目
K L~sEli authorized person 获授权人
P~Owvs /= authorized representative 获授权代表
kcUt!PL authorized share capital 法定股本
Te #[+B? automated quotation system 自动报价系统
_>64XUZ<n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q3Lqj2r 自动交易系统〔香港期货交易所有限公司〕
XX6)( automatic adjustment mechanism 自动调整机制
5] %k WV> automatic adjustment system 自动调整系统
%&(\dt&R1h Automatic Clearing House 自动票据交换所
'#6DI"vJ
automatic exchange rates accumulation system 自动化汇率累集系统
SX;IUvVE5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y-k-E/V} automatic teller machine [ATM] 自动柜员机
iO`f{?b autopay 自动转帐
bYH_U4b available assets 可用资产
o!S_j^p[C available fiscal reserve 现存财政储备
_nq n| available profit 可用利润
}cmL{S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,DLNI0u V average 平均；平均数；海损
')RK(I average basic salary 平均基本薪金
8;3FTF average consumer expenditure 平均消费开支；一般消费开支
r'?&VS-Cj average cost 平均成本
t$iU|^'uV average cost of land production 增辟土地平均成本
D40VJ3TUc average daily turnover 平均每日成交额
MWf%Lh;R average daily wage rate 平均每日工资率
b1!%xdy_T average expenditure pattern 平均开支模式
W# \4"'=I average growth rate 平均增长率
3I(H.u average net fixed assets 固定资产平均净值
sOmYQ{R average of relatives 相对价格平均数
xw
Qkk average price 平均价格
~'i uh>O) average propensity to consume 平均消费倾向；一般消费倾向
HjD= .Q average propensity to save 平均储蓄倾向；一般储蓄倾向
$y}Tbm average rate 平均率
ljmHX2p average revenue 平均收入；平均收益
(qdk
& average stock 平均库存；平均存货
VZR6 oia average yearly rent 平均年租
:+$_(* Z avoidance of double taxation 避免双重课税
>=Veu; A avoidance of tax 避税
