A:
\ &n]W\ A share Ａ股；甲类股份
<$K%u ? abatement of tax 减税；减扣免税额
s'J8E+ &5 ABN AMRO Bank N.V. 荷兰银行
`b+f^6SJn above-the-line expenditure 线上项目支出；经常预算支出
Q9]7.^l above-the-line receipt 线上项目收入；经常预算收入
<G/O!02 ABSA Asia Limited 南非联合亚洲有限公司
QB7E:g& 7 absolute change 绝对数值变更
9Ld3 absolute expenditure 实际开支
?x%HQ2` absolute guideline figure 绝对准则数字
1 .]#FJe absolute interest 绝对权益
>x eKO 2o absolute order of discharge 绝对破产解除令
p3 qlVE absolute profit margin 绝对利润幅度
4hr;k0sD absolute value 实值；绝对值
#swzZyM$ absolutely vested interest 绝对既得权益
OXK?R\ E+ absorbed cost 已吸收成本；已分摊成本
,yNPD}@v> absorption 吸收；分摊；合并
.yd{7Te absorption rate 吸收率；摊配率；分摊率
80x
%wCY` ACB Finance Limited 亚洲商业财务有限公司
0bVtku K;G acceptable form of reciprocity 合理的互惠条件
FDkRfh K acceptable rate 适当利率；适当汇率
nxA Y]Q acceptance agreement 承兑协议
1.4]T, ` acceptance for honour 参加承兑
b,cA mZ acceptor 承兑人；接受人；受票人
^8a,gA8. acceptor for honour 参加承兑人
ck){N? y accident insurance 意外保险
(& =-o( Accident Insurance Association of Hong Kong 香港意外保险公会
SL?
!
RQ accident insurance scheme 意外保险计划
[>=D9I@~ accident year basis 意外年度基准
K, WNM S accommodation 通融；贷款
4w}\2 &= accommodation bill 通融票据；空头票据
m1heU3BUWU accommodation party 汇票代发人
!-m (1 account balance 帐户余额；帐户结余
;@Alr?y account book 帐簿
p3M)gH=N account collected in advance 预收款项
u`xmF/jhQ account current book 往来帐簿
7
g8SK account of after-acquired property 事后取得的财产报告
dw5.vXL` account of defaulter 拖欠帐目
|K YON Q account payable 应付帐款
6@t4 pML account payee only [A/C payee only] 只可转帐；存入收款人帐户
h7)^$Hd account receivable 应收帐款
No=Ig-It
account receivable report 应收帐款报表
G ^ZL,{ account statement 结单；帐单；会计财务报表
@kenv3[Lc account title 帐户名称；会计科目
a]>gDDF accountant's report 会计师报告
7<<pP Accountant's Report Rules 会计师报告规则
~*GJO74 accounting and auditing procedure 会计与审计程序；会计与核数程序
Zz'(!h Uy Accounting Arrangements 《会计安排》
q&B'peT accounting basis 会计基础
3J7TWOJVw accounting by Official Receiver 破产管理署署长呈交的帐目
:_~UO^*h Accounting Circular 《会计通告》
{OL*E0 accounting class 会计类别
u -=S_e accounting date 记帐日期；会计结算日期
/J aH accounting for money 款项核算
%M2.h;9]*\ Accounting Officer 会计主任
x$Ko|:- accounting period 会计报告期；会计期
$]<C C ` accounting policy 会计政策；会计方针
;cH|9m:Y accounting practice 会计惯例
W/<]mm~95 accounting principle 会计准则
iW(HOsA accounting record 会计记录
sU^2I v\% accounting report 会计报告
Ol`/r@s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N6S0(% Accounting Society of China 中国会计学会
2asA]sY accounting statement 会计报表
Ok/~E accounting system 会计制度；会计系统
Am '5| accounting transaction 会计事项；帐务交易
EDcR:Dw3 accounting treatment 会计处理
AyB-+oTf( accounting year 会计年度
/pan {.< k accretion 增值；添加
8p,q9Ey accrual 应计项目；应累算数目
,B(UkPGT accrual basis 应计制；权责发生制
/J ]Y j, accrual basis accounting 应计制会计；权责发生制会计
};o6|e:2E accrue 应累算；应计
*]nha1!S accrued benefit 应累算利益
OmQSNU.our accrued charges 应计费用
UO47XAO accrued cumulative preference share dividend 应累算的累积优先股股息
zmQ V6o=k accrued expenses 应累算费用
%<6oKE accrued interest payable 应付利息；应计未付利息
IHZ WNT2 accrued interest receivable 应收利息；应计未收利息
' S@% accrued right 累算权益
iA3d[%tBb accruing profit 应累算的利润
Fb O- K - accumulated fiscal reserve 累积财政储备
(cAv :EKpo accumulated profit 累积利润；滚存溢利
+Pd&YfU9 accumulated reserve 累积储备
j#S>8:
G accumulation of surplus income 累积收益盈余
,UopGlA
, acquired assets 既得资产
a,b ;H(em acquisition 收购；购置；取得
i[`n u#n/ acquisition cost 购置成本
Q^$IlzG7i acquisition expenses 购置费用
y44FejH(v acquisition of 100% interest 收购全部股权
"IA[; +_" acquisition of control 取得控制权
T8h.!Vef acquisition of fixed assets 购置固定资产
C '4u+r aq acquisition of shell “买壳”
B$1nq#@ acquisition price 收购价
<6Q]FH!6 act of God 天灾
|}b~ss^ acting partner 执事合伙人
\:mx Ri active market 买卖活跃的市场；交投畅旺的市场；旺市
Po'yr] pr active partner 积极参与的合伙人
{";5n7<<) active trading 交投活跃
LKieOgX actual circulation 实际流通
%H75u 6 actual cost 实际成本
^N#kW-i actual expenditure 实际开支；实际支出
' C)^hj. actual income 实际入息；实际收入；实际收益
7Te`#" actual market 现货市场
C(Ujx=G+3 actual price 现货价；实际价格
HK) $ls actual profit 实际利润
SL" ;\[uI actual quotation 实盘；实际价位；实际报价
/M b?dVwA actual year basis 按实际年度计算
lBqu}88q0 actuals 实货
\~UyfVPRT actuarial investigation 精算调查
Ck8`$x& t actuarial principle 精算原则
O Ul+es actuarial report 精算师报告
M,"4r^%k Actuarial Society of Hong Kong 香港精算学会
_m;0%]+ actuarial valuation 精算师估值
EKZ40z` actuary 精算师
XL c&7 ad referendum agreement 暂定协议；有待覆核的协定
zuUf:%k}I ad valorem duty 从价税；按值征税
D{'x7!5r ad valorem duty system 从价税制
.%_scNP ad valorem fee 从价费
$%ZEP> ] ad valorem tariff 从价关税
KT~J@] ;Fb additional allowance 额外免税额
%Ez%pT0TQ# additional amount for unexpired risk 未过期风险的额外款额
O|m-Uz"+ additional assessable profit 补加应评税利润
Zy,U'Dv additional assessment 补加评税
A\ds0dUE additional commitment 额外承担
QFU;\H/ additional commitment vote 额外承担拨款
m:5 *:Ii. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
I1^0 RB{~ additional dependent parent allowance 供养父母额外免税额
S1(. AI~ additional provision 额外拨款
${0+LhST additional stamp duty 附加印花税
k<wX ? ?' additional tax 补加税罚款；补加税款
vNlYk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9#{? *c6 adjudged bankrupt 被裁定破产
p/>}{Q )Y adjudicated bankrupt 裁定破产人
NX&mEz adjudication fee 裁定费；评定印花税额手续费；评估契据费
km,}7^?F0r adjudication of bankruptcy 裁定破产；宣告破产
ZfM(%rx adjudication of insolvency 裁定无力偿还债务
y5B4t6M( adjusted actual 经调整的实数；调整后的实数
v/=O:SM} adjusted current assets 经调整的流动资产；调整后的流动资产
G 5w: adjusted figure 经调整的数字；调整后的数额
QE [ETv adjusted liabilities 经调整的负债；调整后的负债
mwVH>3{j adjusted loss 经调整的亏损；调整后的亏损
?&EPZq I 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
XFeHkU`C adjusted profit 经调整的利润；调整后的利润
YdX#` adjusted surplus 经调整的盈余额；调整后的盈余额
34_:.QK- adjusted value 经调整的价值；调整后的价值
<\!+J\YTA adjustment 调整；修订；理算〔保险〕
J7W ]St r adjustment centre 调剂中心
0 M(\ xO adjustment lag 调整过程的时间差距；调整时差
}&sF
\b adjustment mechanism 调整机制
+RQlMAB adjustment of loss 亏损调整
-1d2Qed adjustment process 调整过程；调整程序
"gjy+eo sY adjustment range 调整幅度
cJ j4qX F administered exchange rate 受管制汇率
ba& \~_4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pE@Q
(9`b{ administration expenses 行政费用
b/cc\d < administration fee 手续费；行政费
T5?@'b8F6 administration in bankruptcy 破产管理
`=0}+ administration order 遗产管理令
Q+'mBi} administrator 管理人；遗产管理人
+ !Q <gWb administrator of the estate 遗产管理人
a<7Ui;^@ admission of debt 债项承认书
Zy _A3m{ admission of proof 接纳债权证明
]f#ZU{A'mt advance 放贷款项；垫付款项；预支款项；预付款项
-8;U1 ^# advance account 暂支帐目；预付款帐户
"f/lm 2< advance compensation 预付补偿金
fiq eXE?E advance from shareholder 股东垫款
S {gB~W advance pending reimbursement 预支以待日后付还
u!?cKZw advanced economy 先进经济体系
5xX*68]% advancement 预付；预付财产
^_
L'I%%[ advances warrant 垫款令
$50A!h advancing 贷出
e}Cp;c]= adverse balance 逆差
vggyQf% adverse exchange 逆汇
<gRv7 ?V[z advertisement addressed to shareholders 在报章刊登的致股东通告
y sm)B?+k advice for collection 托收通知书
} /q]:3M| advice of drawing 提款通知书；汇票通知书
~c~N _b advice of payment 付款通知
*>,8+S33r{ Advisory Committee [Securities and Futures Commission]
O`1_eK~1 < 谘询委员会〔证券及期货事务监察委员会〕
d|CSW cU Advisory Committee on Diversification 经济多元化谘询委员会
\)'s6>58| affidavit 誓章；遗产申报誓章
ts/ rV#s~ affidavit of no receipt 述明无收款的誓章
1^^<6 e affiliate 联号；联营公司；附属公司
V`qHN M/t affiliated company 附属公司；联号；联营公司
4^\5]d! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8gWifx
#N affordability 负担能力
rdZk2\ < African Development Bank [AfDB] 非洲开发银行
)!J0e-T-8O after-acquired property 事后取得的财产
T#%r\f,l0 after-hours dealing 市后交易
Y ]&D;w after-tax profit 税后盈利；税后利润；税后溢利
`6;%HbP$W+ agency agreement 代理协议
>utm\!Gac agency expenses 代理机构的开支
INqD(EG agency fee 代理费
Z~)Bh~^A Agency Law 《代理法》
B
3 <T# agent 代理人；承销人
'z7,)Q&8 agent of company 公司代理人
qE?*:$ agent's fee 代理人费；经纪费
0m k-o aggregate 总计；总数；总体数字
,?g}- >ZB aggregate amount 总款额；总额
5/4N Y aggregate assets and liabilities 总体资产与负债
N9 @@n:JT aggregate at constant price 按固定价格计算的总体数字
~ /s(.oji aggregate demand 总需求
6c H.s+ aggregate gross position 总持仓量
cnJ(Fv_F$ aggregate limit 总限额
%~Vgz(/ aggregate of salaries tax 合计薪俸税
e@N@8i"q5 aggregate performance 总体表现；总体业绩
+EG?8L,z aggregate supply 总体供应
+I1>;
{{ aggregate surplus 总盈余
CUIT)mF: aggregate total 整体总额
>8h14uCk aggregate value 总值；合计价值
Z9TmX
A@ aggregated basis 合计基准
N T+%u- aggregated net chargeable income 合计应课税入息实额
|3 5"V3bs aggregation 合并计算；合计；总和
OXc!^2 ^ aggregation of incomes of husband and wife 夫妇入息合并计算
d Bn/_ aggregation of property 财产的总和
'Vq_/g!?1 agio 差价；贴水
x[ l_dmq 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》
<Vucr Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V ':?rEN| 《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》
zzOc
# / Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{ ]Tb 《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》
nP` #z&C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@vzv9c[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^y:! =nX^ agreement for a settlement 授产协议
6i AHus- agreement for assignment 转让协议
d7
|3A agreement for sale 售卖协议；买卖协议
%%`Q5I agreement for sale and purchase 买卖协议
:uwB)G agreement for the payment of interest 支付利息协议
sk* AlSlM agreement for the repayment of money 还款协议
&Luq}^u agreement of reinsurance 再保险协议
\yDr Agricultural Bank of China 中国农业银行
j"g[qF/* air passenger departure tax 飞机乘客离境税
NKyaR_q` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5WJof`M airport tax 机场税
a VTTpMY alcohol duty 酒精税
~2 aR>R_nT alienation 让与；让渡；转让
(
-^- alimony 生活费；赡养费
b
{fZU?o All Ordinaries Index [AOI] 所有普通股指数
,pfHNK-u all risks 全险；综合险
6aC'\8{h All Sales Record for Stock Market 《股票市场成交报告》
s*% pNE U Allied Capital Resources Limited 新联财务有限公司
'?7?"v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kB~KC-&O allocation letter 拨款信件
K(bid0 Y allocation of fund 分配款项；预留款项
o2p;$W4` allocation of profit 利润分配；溢利分配
qz]b8rX allocation warrant 拨款令
` s [77V> allotment 分配；配股
m"3gTqG allotment notice 股份配售通知；配股通知
D}4*Il? allotment of shares 股份分配
C '5b)0km allowable 可获宽免；免税的
xF|P6GX g allowable business loss 可扣除的营业亏损
up`.#GWm allowable expenses 可扣税的支出
mx\b6 w7 allowance 免税额；津贴；备抵；准备金
jm~(OLg allowance for debts 债项的免税额
d C&{zNG allowance for depreciation by wear and tear 耗损折旧免税额
-<e8\ Z` allowance for funeral expenses 殡殓费的免税额
TNgf96)
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"h.- qQGU% allowance for repairs and outgoings 修葺及支出方面的免税额
B,rpc\_ allowance to debtor 给债务人的津贴
ZWJ%t'kF alteration of capital 资本更改
`* ?8<Vm alternate trustee 候补受托人
~: h-m\=8Y amalgamation 合并
W>jgsR79M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
::'DWD1 ambit of charges 征税范围；收费范围
uh,~Cv XU] amended valuation 经修订的估值
N0U6N< w American Commodities Exchange 美国商品交易所
T\}? American Express Bank Limited 美国运通银行
@|A
w T American Stock Exchange 美国证券交易所
c;RB!`9" amortization 摊销
:.xdG>\n3 amount due from banks 存放银行同业的款项
!a
%6nBo amount due from banks abroad 存放海外银行同业的款项
f( =3'wQ amount due from holding companies 控股公司欠款
eAkC-Fm
amount due from local banks 存放本港银行同业的款项
KBVW <;C$ amount due to banks 银行同业的存款
R^t
)~\d amount due to banks abroad 海外银行同业的存款
Hzos$1DJ amount due to holding companies 控股公司存款
Fh)`A5# amount due to local banks 本港银行同业的存款
HI+87f_Q amount due to outport banks 外埠银行同业的存款
V*
:Q~
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DdAs]e|D[ amount of bond 担保契据的款额
gZ{q85C.> amount of consideration 代价款额
UD.&p'^ /{ amount of contribution 供款数额
sqKLz amount of indebtedness 负债款额
h5@v:4Jjo~ amount of principal of the loan 贷款本金额
LojEJ amount of rates chargeable 应征差饷数额
ds> V|}f[ amount of share capital 股本额
b
\pjjb[ amount of sums assured 承保款额
4i<V^go" amount of variation 变动幅度
BNA` Cc1VV amount of vote 拨款数额
, Oqd4NS amount payable 应付款额
/K+GM8rtE amount receivable 应收款额
=2sj$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JI&ik_k3 analysis 分析
Ky6.6Y<.| ancillary risk 附属风险
E05RqnqBn0 annual account 周年帐目；周年帐目报表；年度决算；年结
iEe<+Eyns annual accounting date 年结日期
-wA^ao annual allowance 每年免税额；年积金；年度津贴；年津
( t^&L annual balance 年度余额
Os1o!w:m5 annual disposable income 每年可动用收入
xRTr< j0s annual estimates 周年预算
;|n C;D] annual fee 年费
[X9s\H annual general meeting 周年大会
Y$ tg z) annual growth rate 年增率；每年增长率
+A 3Q$1F annual long-term supplement 长期个案每年补助金
<4DSk9/ annual pensionable emolument 可供计算退休金的年薪
g)o?nAr annual report 年报
,B^NH7A: Annual Report on the Consumer Price Index 《消费物价指数年报》
.tFMa: annual return 周年报表；周年申报表；每年报税表格
|{)SLvlJl Annual Return Rules 《周年报表规则》
:)cn&'l(S annual review of consumer prices 每年消费物价回顾
g 0=Q>TzY annual roll-forward basis 逐年延展方式
zYL</!6a[ annual salary 年薪
S `N_}, annual statement 年度报表；年度决算表
2!UNFv#=$ 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
C}})dL;( annuitant 年金受益人
\1 ^qfw annuity 年金
N.j? : annuity contract 年金合约
~\0uy3% annuity on human life 人寿年金
$s[DT!8N antecedent debt 先前的债项
#zRT ante-dated cheque 倒填日期支票
ss8de9T" ' anticipated expenditure 预期开支
/CXrxeo anticipated net profit 预期纯利
n aQ0TN, anticipated revenue 预期收入
*{/L7])gm anti-inflation measure 反通货膨胀措施
\QpH~&QIS anti-inflationary stance 反通货膨胀立场
iJIDx9 )Z apparent deficit 表面赤字
Hh|a(Zq, apparent financial solvency 表面偿债能力
O&ur |&v apparent partner 表面合伙人
^+v6?%m application for personal assessment 个人入息课税申请书
p-KMELB application of fund 资金应用
a.oZ}R7'Y application to release as liquidator and to destruct the books of accounts and documents
t&GjW6]W 申请免除清盘人职务及毁灭帐簿与文件
zAr@vBfC% appointed actuary 委任精算师
!a(#G7zA appointed auditor 委任核数师；委任审计师
wK0= I\WN9 appointed trustee 委任的受托人
n\U3f M>N appointer 委任人
mAI< zh&SQ apportioned pro rata 按比例分摊
)isJ^ *6y apportionment 分配；分摊
Ru1I,QvCj" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
U}r^M(
s! apportionment formula 分摊方程式
X?RnP3t~ apportionment of estate duty 遗产税的分摊
n Wrkn m appraisal 估价；评估
n$z}DE5 # appreciable growth 可观增长
C>1fL6ct appreciable impact 显着影响
5)}3C_pmW appreciable increase 可观增长
)ifEgBT appreciation 增值；升值
2f;fdzjk8K appreciation against other currencies 相对其他货币升值
+`@)87O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'[XtARtY` appreciation tax 增值税
L `7~~ appropriation 拨款；拨用；拨付
,g2oqq ? appropriation account 拨款帐目
|~6X:
M61 Appropriation Bill 拨款法案
N*dO'ol appropriation-in-aid system 补助拨款办法
cq r4P`Oj approved assets 核准资产
Q@7-UIV|q approved basket stock 认可一篮子证券
4{[cXM8*j approved budget 核准预算
8SG* 7[ T7 approved charitable donation 认可慈善捐款
3,7SGt
r approved charitable institution 认可慈善机构
/1h
0 l; approved currency 核准货币；认可货币
!jV}sp<Xp approved estimates 核准预算
zsQhydTR approved estimates of expenditure 核准开支预算
7DG{|%\HF approved overseas insurer 核准海外保险人
)$h<9 e approved overseas trust company 核准海外信托公司
A; pVi;7 approved pooled investment fund 核准汇集投资基金
%J_`-\)"{~ approved provident fund scheme 认可公积金计划
2J^jSgr50d approved provision 核准拨款
;M<jQntqS{ approved redeemable share 核准可赎回股份
]A;{D~X^w approved regional stock 认可地区性证券
("UzMr, approved retirement scheme 认可退休金计划
rQW&$M approved subordinated loan 核准附属贷款
-ZmccT" 8 arbitrage 套戥；套汇；套利
O{sb{kk arbitrageur 套戥者；套汇者
G! y~Y]e arbitrary amount 临时款项
kQr\ktN\ arrangement 措施；安排；协定
#i#4h< R arrears 欠款
B{:JD^V! arrears of pay 欠付薪酬
h4j{44MT arrears of revenue 逾期未收税款；逾期未收的帐项
" `sr# articles of association 组织章程；组织细则；组织章程细则
%:^|Q;xe Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T8ga)BA ascertainment of profit 确定利润
ql|ksios "Asia Clear" “亚洲结算系统”
GsYi/Z
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7y4!K$c$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m{U+aqAQK Asian Development Fund [ADF] 亚洲发展基金
JWu^7}@~= Asian dollar bond 亚洲美元债券
^'UJ&UfX Asian dollar market 亚洲美元市场
B/*`u Asian dollar rate 亚洲美元利率
r%*UU4xvB Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
z}Qt6na]- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i[gq8% asked price 沽盘；喊价；索价；卖方报价
sj)$o94= assessable income 应评税入息
gtcU'4~ assessable loss 应评税亏损
`%8by y@$ assessable profit 应评税利润
7~t,Pt) assessable value 应评税值
sT. :"Pj$ assessed profit 估定利润
%&c+} m assessed value 经评估价值
E(5'v r0 assessment 评税；评定；估价；评税单
Ol }^'7H assessment number 评税编号；估价编号
1NP(3yt% assessment of additional tax 补加税评税
_x.!,
g{ assessment of performance 业绩评估；实绩评价
[OH9/ " Assessor 评税主任
t)y WQV asset price bubbles 资产价格泡沫
1>JUI5 { asset-backed securities 具资产保证的证券
d+5KHfkK assets accretion 资产增值
(s/hK assets and liabilities 资产与负债
kc0YWW Q-: assets betterment statement 资产递增表；资产改进表
S nMHk3 (\ assets lending 实物放款；有抵押贷款
$1Lm=2 ;U assets of the company passing on the death 死者去世时转移的公司资产
yv.UNcP? assets pledged as security for liabilities 用作负债抵押的资产
0?D`|x_ assets portfolio 资产投资组合
4t( V)1+ assets price 资产价格
m=Z1DJG assets quality 资产质素
e i L
; assets realization 资产变现
piZ0KA" assets refinancing arrangement 资产再集资安排
`iX~cUQ assets securitization 资产证券化
|<,!K;@ assets situated outside Hong Kong 在香港以外地方的资产
MKad
5gD*< assets stripping 削减资产；拆卖资产
@"`J~uK assets value 资产值
%;SOe9 assignee 承让人
G~oGBq6Gz assignment 转让；转让书；转让契
+Om(&\c(6 assignment of interest 权益转让
vd@ _LcK assignment of letters patent and trade mark 专利证书及商标转让
ryd*Ha">I assignment of property 物业转让；物业转让书
aY^_+&&G assignment right 转让权
L*2YAIG assignor 转让人
cx]&ae * associate 有联系的人；有关连人士；相联者；合伙人；联系人
jQAK
?7':= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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{Buk associate member 附属会员
mL!)(Bb associated body corporate 相联法人团体
Q4g sOx P associated company 相联公司；联属公司
+?xW%omy associated corporation 相联法团
+doZnU, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-}l iG 公认会计师公会〔英国〕
&N{XLg> Association of Futures Exchange Brokers 香港期货经纪协会
/V66P@[> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/65ddt association of underwriters 承保人组织
!n<vN@V*3d assumption of control 接管
%R %e0|a assurance 担保；保险；转易；转易书
8pc=Oor2Tv assurance of interest 权益的转易
+w~ <2Kt8 at 19XX price 按一九ＸＸ年价格计算
_z:7Dj# at a discount 按赔价计算；按贴水价格计算；打折扣
p[E}:kak_- at a premium 按溢价计算；按升水价格计算
-Y#Y wBy;M at call 通知付款；按通知
[4V{~`sF at constant market price 按固定市价计算
[25[c><:w" at constant price 按固定价格计算
}L.xt88 at cost 按成本计算
LwpO_/qV at current market price 按当时市价计算；按现时市价计算
DKd:tL24& at current price 按当时价格计算；按现时价格计算
7J ~usF>A at factor cost 按要素成本计算；按生产要素成本计算
MHs2U N
at money-of-the-day price 按付款当日价格计算
M.|@|If4? at or better 按指定或较佳价位〔买卖指令〕
?Y:>Ouv*z' at par 按面值计算；平价
l_K =7\N at sight 见票即付
;\P\0pI50 at the close 按收市盘
$wL
zaZL| at the opening 按开市盘
k"*A@ attestation 见证；见证条款
#G[S at-the-money option 平价期权
J2X; =X5 attorney 受权人；受托代表人
Wo P5[.G attornment 新拥有人承认书
[:cy.K!Uo% attributable profit 可归属利润
Wb* A};wE attributable share value 可归属股份价值
n
H)6mO Yp Auckland Stock Exchange 奥克兰证券交易所
6#sd"JvtQ auction 拍卖
Zt3"4d4 auctioneer 拍卖商
;T!w$({V0z audit 审计；核数
jf_xm=n Audit Commission 审计署
/%E X4
W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s-V5\Lip, 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〕
u:~2:3B audit review 帐目审查
>w, o|
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZT* RD2, audited account 审计帐目；经审计的帐目
+Y7"!wYR> audited annual account 经审计的周年帐目
#S?xR qkc audited balance sheet 经审计的资产负债表
-;5WMX 6 auditor 核数师；核数主任；审计师
AE1EZ# auditor's certificate 核数师证明书；审计师证明书
(*{Y#XD{ auditor's report 核数师报告；审计师报告
{)E)&lL Aussie bond 澳元债券
'CE3
|x\%K austerity budget 紧缩预算
EbEQ@6t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"E4;M / Australia All Ordinaries Index 澳洲所有普通股票指数
{q=( x]C Australian Dollar [AUD] 澳元
Wn61;kV_) Australian Options Market 澳大利亚期权市场
C&Nga
`J Australian Securities Commission 澳洲证券事务监察委员会
|"4+~z%/9! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R>BZQugZ~ Australian Stock Exchange 澳大利亚证券交易所
QU4/hS;Ux Austrian Schilling [ATS] 奥地利先令
cg16| authentication 认证；鉴证
T06BrX authority to purchase 委托购买证；委购书
3q{op9_T7 authorization 认可；核准；授权；授权书
[)K? e!c8 authorization by direction 指示授权
KI* erK
[d authorization by instruction 指令授权
y|sU-O2}Dl authorization by warrant 令状授权
U ?vG?{A authorization of unit trust 单位信托的认可
T#ktC0W]h authorized agent 指定代理人
[1 pWg^ authorized capital 法定资本
`a$-"tW~j authorized clerk 出市员
}$6;g-|HX authorized dealer 认可交易商
r_8[}|7; authorized financial institution 认可财务机构
F:p'%#3rU/ authorized fund 认可基金
yV;_ ]_EO authorized fund house 获授权的基金公司；认可基金公司
60
D0z authorized institution 认可机构
$ yd "bJK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
74Fv9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ly e^G% { authorized insurer 获授权保险人；获认可承保人
S;pKL,d>r authorized investment 特准投资项目
l~|x*JTq authorized person 获授权人
L'=mDb authorized representative 获授权代表
1}O&q6\"J authorized share capital 法定股本
0K+a/G@
n\ automated quotation system 自动报价系统
o>(I_3J[p Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
* z,] mi% 自动交易系统〔香港期货交易所有限公司〕
rA<>k/a
automatic adjustment mechanism 自动调整机制
~
Z kSYW< automatic adjustment system 自动调整系统
,ALE fepo Automatic Clearing House 自动票据交换所
;5i~McH#
t automatic exchange rates accumulation system 自动化汇率累集系统
+4 8a..4sN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r&$r=f< automatic teller machine [ATM] 自动柜员机
Fj q~^_8 autopay 自动转帐
SSoD}N available assets 可用资产
o75Hit available fiscal reserve 现存财政储备
0?x9.] available profit 可用利润
: Z(w, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
nT(Lh/ average 平均；平均数；海损
`7.(dn>WL0 average basic salary 平均基本薪金
eouxNw}F1 average consumer expenditure 平均消费开支；一般消费开支
WA~PE` U average cost 平均成本
^oykimYI- average cost of land production 增辟土地平均成本
~353x%e' average daily turnover 平均每日成交额
adi^*7Q] ) average daily wage rate 平均每日工资率
eSAB :L,K average expenditure pattern 平均开支模式
A6a r@$MZ average growth rate 平均增长率
&bh% >[ average net fixed assets 固定资产平均净值
<=1 nr@L average of relatives 相对价格平均数
mmN!=mf* average price 平均价格
;nzzt~aCC average propensity to consume 平均消费倾向；一般消费倾向
PWavq?SR average propensity to save 平均储蓄倾向；一般储蓄倾向
s{QS2 G$5 average rate 平均率
w;e42.\ average revenue 平均收入；平均收益
e}F 1ZJz average stock 平均库存；平均存货
OrN~ Y#D average yearly rent 平均年租
V:<NQd avoidance of double taxation 避免双重课税
l"T{ !Oq avoidance of tax 避税
