A:
m=h/A xW A share Ａ股；甲类股份
Xbx=h ^S abatement of tax 减税；减扣免税额
(bI/s'?K ABN AMRO Bank N.V. 荷兰银行
w8q
2f-K- above-the-line expenditure 线上项目支出；经常预算支出
F# 9^ RA)9 above-the-line receipt 线上项目收入；经常预算收入
ZGh6- / ABSA Asia Limited 南非联合亚洲有限公司
<n k/w5nKL absolute change 绝对数值变更
#o~C0`8!B= absolute expenditure 实际开支
%?V~7tHm> absolute guideline figure 绝对准则数字
*\:sHVyG( absolute interest 绝对权益
t
4M-;y absolute order of discharge 绝对破产解除令
,tZL" absolute profit margin 绝对利润幅度
EY)?hJS, absolute value 实值；绝对值
n|H8O3 @ absolutely vested interest 绝对既得权益
'tM D=MH absorbed cost 已吸收成本；已分摊成本
!} x-o`a5 absorption 吸收；分摊；合并
mBye)q$ absorption rate 吸收率；摊配率；分摊率
//r)dN^ ACB Finance Limited 亚洲商业财务有限公司
yZ=O+H acceptable form of reciprocity 合理的互惠条件
\kI{# acceptable rate 适当利率；适当汇率
X<Xiva85 acceptance agreement 承兑协议
WaX!y$/z acceptance for honour 参加承兑
0r $ n acceptor 承兑人；接受人；受票人
\uo{I~Qd acceptor for honour 参加承兑人
G,WLca[ accident insurance 意外保险
] !"7k_ Accident Insurance Association of Hong Kong 香港意外保险公会
j7I?K
:op= accident insurance scheme 意外保险计划
kene'
aDm accident year basis 意外年度基准
=s.0 f:( accommodation 通融；贷款
#$U/*~m $ accommodation bill 通融票据；空头票据
k&[6Ld0~56 accommodation party 汇票代发人
W"\`UzOLQ account balance 帐户余额；帐户结余
T%"wz3~ account book 帐簿
a|]deJU^ account collected in advance 预收款项
.*"KCQGOgM account current book 往来帐簿
\TzBu?,v8 account of after-acquired property 事后取得的财产报告
/ioBc}] account of defaulter 拖欠帐目
{Qd oI Pr3 account payable 应付帐款
@R;k@b account payee only [A/C payee only] 只可转帐；存入收款人帐户
yfqe6-8U account receivable 应收帐款
`DGI|3 account receivable report 应收帐款报表
(ruMOKW account statement 结单；帐单；会计财务报表
Ke# Rkt account title 帐户名称；会计科目
C
%j%>X` accountant's report 会计师报告
b $
8R Accountant's Report Rules 会计师报告规则
W%&s$b( accounting and auditing procedure 会计与审计程序；会计与核数程序
?%ltoezf Accounting Arrangements 《会计安排》
I%Z=O= accounting basis 会计基础
b!J ?>du accounting by Official Receiver 破产管理署署长呈交的帐目
i& \ >/ 1 Accounting Circular 《会计通告》
CO, { / accounting class 会计类别
B )\;Ja accounting date 记帐日期；会计结算日期
q TWQ! accounting for money 款项核算
'O2/PU2_ Accounting Officer 会计主任
f#I#24)RH accounting period 会计报告期；会计期
yZoJD{'?Sw accounting policy 会计政策；会计方针
ON>l%Ae4G accounting practice 会计惯例
.n.N.e accounting principle 会计准则
iM1E**WCtv accounting record 会计记录
g^p o$%I ' accounting report 会计报告
:YX5%6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
OM7AK
B=S Accounting Society of China 中国会计学会
fV6ddh accounting statement 会计报表
'F/uD 1; accounting system 会计制度；会计系统
e=# D1 accounting transaction 会计事项；帐务交易
lc [)Ev accounting treatment 会计处理
LV$Ko_9eA accounting year 会计年度
c*R\fQd accretion 增值；添加
Ed-3-vJej6 accrual 应计项目；应累算数目
g#1 Y4 accrual basis 应计制；权责发生制
I;?PDhDb accrual basis accounting 应计制会计；权责发生制会计
Ms3GvPsgv accrue 应累算；应计
hVFZQJ?cv accrued benefit 应累算利益
211T}a accrued charges 应计费用
{5ehm accrued cumulative preference share dividend 应累算的累积优先股股息
Tk 'P v accrued expenses 应累算费用
;>5]K Nj
accrued interest payable 应付利息；应计未付利息
Dequ' accrued interest receivable 应收利息；应计未收利息
m9 c`"! accrued right 累算权益
$Dv5TUKw accruing profit 应累算的利润
^rY18?XC+: accumulated fiscal reserve 累积财政储备
OYmutq accumulated profit 累积利润；滚存溢利
]70ZerQ~L accumulated reserve 累积储备
^,f^YL; accumulation of surplus income 累积收益盈余
ESFJN}Q%0. acquired assets 既得资产
v/v PU acquisition 收购；购置；取得
F]<2nb7 acquisition cost 购置成本
V`c,U 7[/ acquisition expenses 购置费用
Ut/%+r"s acquisition of 100% interest 收购全部股权
r1=j $G acquisition of control 取得控制权
8y[Rwa acquisition of fixed assets 购置固定资产
#l9sQ-1Q acquisition of shell “买壳”
?y "M># acquisition price 收购价
`q | )_ act of God 天灾
hc9 ON&L\> acting partner 执事合伙人
4OAR ["f active market 买卖活跃的市场；交投畅旺的市场；旺市
O^ &m active partner 积极参与的合伙人
N<Ym&$xR active trading 交投活跃
BT3yrq9 actual circulation 实际流通
nLANW Qk9 actual cost 实际成本
~GJ;;v1b2 actual expenditure 实际开支；实际支出
/Q89 y[ actual income 实际入息；实际收入；实际收益
![I|hB actual market 现货市场
Qk|+Gj actual price 现货价；实际价格
f+)LVT 8p actual profit 实际利润
Q$k#q<+0 actual quotation 实盘；实际价位；实际报价
B
o%Sl actual year basis 按实际年度计算
SY@;u<Pd actuals 实货
jlqSw4_ actuarial investigation 精算调查
E1w8d4P,G actuarial principle 精算原则
c7[Ba\Cr4h actuarial report 精算师报告
zR/mz) 6_ Actuarial Society of Hong Kong 香港精算学会
~o K0k_{~ actuarial valuation 精算师估值
g2M1 zRm; actuary 精算师
zqQ[uO]m? ad referendum agreement 暂定协议；有待覆核的协定
^;[_CF _ ad valorem duty 从价税；按值征税
$Tt.r ad valorem duty system 从价税制
CeUXGa|C ad valorem fee 从价费
; "RyHow ad valorem tariff 从价关税
V)u# =OS additional allowance 额外免税额
QOPh3+.5 additional amount for unexpired risk 未过期风险的额外款额
SL+n y(y additional assessable profit 补加应评税利润
eQ6wEeB9 additional assessment 补加评税
X Vo+ <& additional commitment 额外承担
* .D{d0A additional commitment vote 额外承担拨款
Z TB6m` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0 xvSi9 additional dependent parent allowance 供养父母额外免税额
%uiCC>cC additional provision 额外拨款
,R7j9#D additional stamp duty 附加印花税
Fo~q35uB additional tax 补加税罚款；补加税款
4L97UhLL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F~OQ'59!Pf adjudged bankrupt 被裁定破产
7A$mZPKh adjudicated bankrupt 裁定破产人
*mYGs )| adjudication fee 裁定费；评定印花税额手续费；评估契据费
-Edi"B4K adjudication of bankruptcy 裁定破产；宣告破产
;K4uu<e \ adjudication of insolvency 裁定无力偿还债务
6o(.zk`d adjusted actual 经调整的实数；调整后的实数
/t2H%#v{ adjusted current assets 经调整的流动资产；调整后的流动资产
*Utx 0Me adjusted figure 经调整的数字；调整后的数额
k ;SKQN adjusted liabilities 经调整的负债；调整后的负债
%503 <j adjusted loss 经调整的亏损；调整后的亏损
B
T
{cTj0W 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
_~P &8 adjusted profit 经调整的利润；调整后的利润
k$DRX) e adjusted surplus 经调整的盈余额；调整后的盈余额
<QaUq ` , adjusted value 经调整的价值；调整后的价值
mjk<FXW adjustment 调整；修订；理算〔保险〕
RjrQDh|(( adjustment centre 调剂中心
ip*^eS^ adjustment lag 调整过程的时间差距；调整时差
8$IUit h adjustment mechanism 调整机制
Y~#F\ v adjustment of loss 亏损调整
>f1fvv6 adjustment process 调整过程；调整程序
`JGW8 _ adjustment range 调整幅度
%t74 *cX administered exchange rate 受管制汇率
#~qza ETv, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fwUF5Y administration expenses 行政费用
Zz 'g&ew o administration fee 手续费；行政费
`/i/AZ{ administration in bankruptcy 破产管理
^AXH}g administration order 遗产管理令
1L?W+zMO administrator 管理人；遗产管理人
8A-*MU`+ administrator of the estate 遗产管理人
9.#")%_p admission of debt 债项承认书
J^ PFhu admission of proof 接纳债权证明
R; &k/v advance 放贷款项；垫付款项；预支款项；预付款项
_oefp*iWS advance account 暂支帐目；预付款帐户
7 ,uD7 R_ advance compensation 预付补偿金
[;:ocy advance from shareholder 股东垫款
CkV -L4Jq advance pending reimbursement 预支以待日后付还
NH=@[t) P, advanced economy 先进经济体系
iex]J@=e advancement 预付；预付财产
{FILt3f; advances warrant 垫款令
W,!7_nl"u advancing 贷出
i!(5y>I_ adverse balance 逆差
J?4dafkw adverse exchange 逆汇
CalW J advertisement addressed to shareholders 在报章刊登的致股东通告
28- z advice for collection 托收通知书
|'x"+x advice of drawing 提款通知书；汇票通知书
muFWFq&yP advice of payment 付款通知
BmYX8j] Advisory Committee [Securities and Futures Commission]
}%42Ty 谘询委员会〔证券及期货事务监察委员会〕
*#?9@0b@ Advisory Committee on Diversification 经济多元化谘询委员会
;DKJ#tS}" affidavit 誓章；遗产申报誓章
6Tm 7|2R affidavit of no receipt 述明无收款的誓章
dAOJ:
@y affiliate 联号；联营公司；附属公司
Kf,AnKkn' affiliated company 附属公司；联号；联营公司
^\yz`b(A0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?Ho> affordability 负担能力
EyBTja(4 African Development Bank [AfDB] 非洲开发银行
3mg:9]X9 after-acquired property 事后取得的财产
+ k F%>F] after-hours dealing 市后交易
X V) ctF4 after-tax profit 税后盈利；税后利润；税后溢利
DC_k0VBn agency agreement 代理协议
45jImC m agency expenses 代理机构的开支
:n%& agency fee 代理费
QXy= | Agency Law 《代理法》
`v2X p3o4f agent 代理人；承销人
#60gjHYaV agent of company 公司代理人
L[`8 :}M agent's fee 代理人费；经纪费
''z]o#=^9 aggregate 总计；总数；总体数字
;!3: 3; aggregate amount 总款额；总额
P1$D[aF9$ aggregate assets and liabilities 总体资产与负债
dAM]ZR< aggregate at constant price 按固定价格计算的总体数字
[ThAv Q_$ aggregate demand 总需求
|BD2=7,z aggregate gross position 总持仓量
Y^ 8'P /A aggregate limit 总限额
WU,b<PU & aggregate of salaries tax 合计薪俸税
=&FaMR2 aggregate performance 总体表现；总体业绩
jL'R4z aggregate supply 总体供应
P{StF`>Y aggregate surplus 总盈余
w:R #F(
'B aggregate total 整体总额
N!-P2) @ aggregate value 总值；合计价值
:6o|6MC! aggregated basis 合计基准
f9d{{u aggregated net chargeable income 合计应课税入息实额
I"Ko sSs aggregation 合并计算；合计；总和
^E+fmY2a aggregation of incomes of husband and wife 夫妇入息合并计算
6C
?,V3Z aggregation of property 财产的总和
< R%TCVwC@ agio 差价；贴水
7(| f@Y ~* 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》
x>T+k8[n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i]qxF&1 《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》
E7/i_Xkk Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^^a%Lz)U 《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》
xjrL@LO# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1/?K/gL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
L{&Yh|} agreement for a settlement 授产协议
>>8{N)c5E agreement for assignment 转让协议
?<M x* l agreement for sale 售卖协议；买卖协议
QDb8 W*& < agreement for sale and purchase 买卖协议
?_T[ ]I' agreement for the payment of interest 支付利息协议
g+?2@L$L agreement for the repayment of money 还款协议
g{kjd2 agreement of reinsurance 再保险协议
7 fl{<uf Agricultural Bank of China 中国农业银行
s={IKU&m[ air passenger departure tax 飞机乘客离境税
p+7#`iICE Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4|4[3Ye7u: airport tax 机场税
@_ UI;*V alcohol duty 酒精税
zp``e;gY alienation 让与；让渡；转让
vM:c70= alimony 生活费；赡养费
t=jG $A All Ordinaries Index [AOI] 所有普通股指数
r!|h3*YA all risks 全险；综合险
{V8uk $ All Sales Record for Stock Market 《股票市场成交报告》
i#*lK7 Allied Capital Resources Limited 新联财务有限公司
7[0CV Ws, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4jjo%N allocation letter 拨款信件
}n"gX>e~ allocation of fund 分配款项；预留款项
BhiOV_}Hn allocation of profit 利润分配；溢利分配
.VohW=D3 allocation warrant 拨款令
|M18/{ allotment 分配；配股
QpS7 nGev allotment notice 股份配售通知；配股通知
TS=U%)Ik allotment of shares 股份分配
;sx4w!Y, allowable 可获宽免；免税的
s'Qmr s
a allowable business loss 可扣除的营业亏损
\ i<7Lk allowable expenses 可扣税的支出
v(,
tu/ allowance 免税额；津贴；备抵；准备金
Q6N?cQtOT allowance for debts 债项的免税额
pA_e{P/ allowance for depreciation by wear and tear 耗损折旧免税额
152LdZevF allowance for funeral expenses 殡殓费的免税额
2|NQ5OA0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Oa M~rze allowance for repairs and outgoings 修葺及支出方面的免税额
{Wfwf allowance to debtor 给债务人的津贴
- "{hP alteration of capital 资本更改
-*kZ2grLt alternate trustee 候补受托人
@,LU!#y( amalgamation 合并
<5G 4|l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]x%sX|Rj ambit of charges 征税范围；收费范围
jc,Q g2 amended valuation 经修订的估值
-av=5hm American Commodities Exchange 美国商品交易所
<KE%|6oER American Express Bank Limited 美国运通银行
K;>9K' n American Stock Exchange 美国证券交易所
bwJluJ, E amortization 摊销
E[BM0.#bZ amount due from banks 存放银行同业的款项
Q~Kz cB< amount due from banks abroad 存放海外银行同业的款项
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na@gn amount due from holding companies 控股公司欠款
S5YEz
XG amount due from local banks 存放本港银行同业的款项
iI &z5Q2 amount due to banks 银行同业的存款
XdnpL$0 amount due to banks abroad 海外银行同业的存款
E*s _Y amount due to holding companies 控股公司存款
Zt9l d=T amount due to local banks 本港银行同业的存款
8m[o*E.4F amount due to outport banks 外埠银行同业的存款
]]y,FQ,r amount for note issue 发行纸币的款额
_ G2)=yj] amount of bond 担保契据的款额
u EERNo& amount of consideration 代价款额
bHXoZix amount of contribution 供款数额
0vMKyT3 c amount of indebtedness 负债款额
b+L !p.: amount of principal of the loan 贷款本金额
as!P` *@ amount of rates chargeable 应征差饷数额
b tbu E amount of share capital 股本额
z<J2e^j amount of sums assured 承保款额
o'Y/0hkh amount of variation 变动幅度
Fr2F&NN `D amount of vote 拨款数额
[*5hx_4%B amount payable 应付款额
C]h_co2eI amount receivable 应收款额
:lK8i{o Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Mq#Hi9SKY analysis 分析
*<}R=X . ancillary risk 附属风险
46B 'Ec annual account 周年帐目；周年帐目报表；年度决算；年结
Q :'r
p annual accounting date 年结日期
BH}M]<5 annual allowance 每年免税额；年积金；年度津贴；年津
7`^=Ie%(K annual balance 年度余额
KUU ZN annual disposable income 每年可动用收入
][XCpJ)8 annual estimates 周年预算
5@pLGMHT annual fee 年费
/)?q D annual general meeting 周年大会
?D(aky#cyc annual growth rate 年增率；每年增长率
5'<a,,RKu annual long-term supplement 长期个案每年补助金
voJJoy% annual pensionable emolument 可供计算退休金的年薪
7I;0 %sVQ{ annual report 年报
O[p c$Pi Annual Report on the Consumer Price Index 《消费物价指数年报》
P:5vS:s? annual return 周年报表；周年申报表；每年报税表格
'QTa<Z)E Annual Return Rules 《周年报表规则》
Tr;&bX5]H annual review of consumer prices 每年消费物价回顾
7g%\+%F
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nHU}OGzW annual salary 年薪
EiyHZ annual statement 年度报表；年度决算表
$I<\Yuy-M9 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
D u_ ;!E annuitant 年金受益人
^ ),;`YXZ annuity 年金
_ x$\ E annuity contract 年金合约
}FX :sa?5 annuity on human life 人寿年金
.B'ws/%5\ antecedent debt 先前的债项
m/< @Qw ante-dated cheque 倒填日期支票
lsgZ anticipated expenditure 预期开支
K@{R?j/+ anticipated net profit 预期纯利
xqauSW anticipated revenue 预期收入
(UT A3Db anti-inflation measure 反通货膨胀措施
WmRu3 O anti-inflationary stance 反通货膨胀立场
@l&{ j apparent deficit 表面赤字
#vAqqAS`, apparent financial solvency 表面偿债能力
gJg+
]-h/ apparent partner 表面合伙人
M'T[L%AP application for personal assessment 个人入息课税申请书
5v sn'=yN application of fund 资金应用
'aS: Azb application to release as liquidator and to destruct the books of accounts and documents
|:SIyXGbY 申请免除清盘人职务及毁灭帐簿与文件
^S)t;t@x appointed actuary 委任精算师
7ZUS appointed auditor 委任核数师；委任审计师
m\_v{1g appointed trustee 委任的受托人
' t^ r2N/ appointer 委任人
Ri*mu*r\} apportioned pro rata 按比例分摊
Wq?vAnLbk apportionment 分配；分摊
<oSx'_dc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Jyp 7+M] apportionment formula 分摊方程式
QT|\TplJt apportionment of estate duty 遗产税的分摊
Z!4B=?( appraisal 估价；评估
J~h9i=4<bF appreciable growth 可观增长
O5:[]vIn appreciable impact 显着影响
Y^XZ.R appreciable increase 可观增长
O:8Ne*L`D appreciation 增值；升值
=NWzsRl, appreciation against other currencies 相对其他货币升值
tJm1Q#|| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
):n'B` f}z appreciation tax 增值税
3-)R' appropriation 拨款；拨用；拨付
gf^y3F[\ appropriation account 拨款帐目
UMHFq- Appropriation Bill 拨款法案
b=SCyGxlZ5 appropriation-in-aid system 补助拨款办法
IBW-[lr7 approved assets 核准资产
`trcYmR=k approved basket stock 认可一篮子证券
6 LqF*$+$` approved budget 核准预算
' ]Z%6_WF approved charitable donation 认可慈善捐款
kPO +M~+n approved charitable institution 认可慈善机构
w8#j i 1gX approved currency 核准货币；认可货币
'<O.J(N~4! approved estimates 核准预算
162Dj$ approved estimates of expenditure 核准开支预算
&G?w*w_n approved overseas insurer 核准海外保险人
3PkU>+.6 approved overseas trust company 核准海外信托公司
08g2? 5w" approved pooled investment fund 核准汇集投资基金
>x
]{c b/m approved provident fund scheme 认可公积金计划
=%B}8$.| approved provision 核准拨款
* o <|^,R approved redeemable share 核准可赎回股份
O>9-iqP>`d approved regional stock 认可地区性证券
M}
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2 ;w> w#}> approved subordinated loan 核准附属贷款
Ci2* 5n< arbitrage 套戥；套汇；套利
rmdg~ arbitrageur 套戥者；套汇者
MOm+t]vq1 arbitrary amount 临时款项
y!|4]/G]?t arrangement 措施；安排；协定
c2]h.G83 arrears 欠款
S$a.8Xh arrears of pay 欠付薪酬
ET%F+ arrears of revenue 逾期未收税款；逾期未收的帐项
|lyspD articles of association 组织章程；组织细则；组织章程细则
?`75ah Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(@=h(u . ascertainment of profit 确定利润
% UG|R: "Asia Clear" “亚洲结算系统”
8k_hX^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3~LNz8Z* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G)gb5VW k Asian Development Fund [ADF] 亚洲发展基金
-oY8]HrXfK Asian dollar bond 亚洲美元债券
cmY `$= Asian dollar market 亚洲美元市场
)"63g Asian dollar rate 亚洲美元利率
V5 Gy|X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
IiY %y:!g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Bm6t f}8 asked price 沽盘；喊价；索价；卖方报价
7lr;S(C assessable income 应评税入息
.g.g lQ_~= assessable loss 应评税亏损
3.rl^Cq1 assessable profit 应评税利润
XRP+0=0 assessable value 应评税值
(aB:P03 assessed profit 估定利润
l(}l([rdQ assessed value 经评估价值
OJ.oHf=K! assessment 评税；评定；估价；评税单
"5<YN# assessment number 评税编号；估价编号
:zpT Gk8Z assessment of additional tax 补加税评税
M" $g*j assessment of performance 业绩评估；实绩评价
IU"8.(;o Assessor 评税主任
ly@%1 asset price bubbles 资产价格泡沫
}s8xr> asset-backed securities 具资产保证的证券
R?J8#JPXD assets accretion 资产增值
{@PZlQg assets and liabilities 资产与负债
Ij9=J1c4 assets betterment statement 资产递增表；资产改进表
v7D0E[)~ assets lending 实物放款；有抵押贷款
J@J` ) assets of the company passing on the death 死者去世时转移的公司资产
}Q-Tw,j assets pledged as security for liabilities 用作负债抵押的资产
c57`mOe/b assets portfolio 资产投资组合
xX8 c> p assets price 资产价格
@2>ce2+ assets quality 资产质素
BLm}mb#/{ assets realization 资产变现
1\/~> assets refinancing arrangement 资产再集资安排
AU;Iif6 assets securitization 资产证券化
V h 5\'Sn assets situated outside Hong Kong 在香港以外地方的资产
gA 19f assets stripping 削减资产；拆卖资产
CM t$ ) assets value 资产值
z*o 2jz?t4 assignee 承让人
bvT$/ (7 assignment 转让；转让书；转让契
`u8(qGg7GF assignment of interest 权益转让
t{Ks}9B assignment of letters patent and trade mark 专利证书及商标转让
f+Fzpd?w S assignment of property 物业转让；物业转让书
d~T@fa assignment right 转让权
<<9|*Tz assignor 转让人
) [=C@U associate 有联系的人；有关连人士；相联者；合伙人；联系人
{l\Ep=O vx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WWLf'89It associate member 附属会员
Wq<H sJd/ associated body corporate 相联法人团体
y"H(F,(N associated company 相联公司；联属公司
%-|$7?~ associated corporation 相联法团
khQ fLA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
`'pfBVBz 公认会计师公会〔英国〕
m=w #l>! Association of Futures Exchange Brokers 香港期货经纪协会
'a~F'FN$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=~q $k association of underwriters 承保人组织
`Y, Rk assumption of control 接管
NYR:dH]N~d assurance 担保；保险；转易；转易书
r_o\ 72 assurance of interest 权益的转易
X#X /P at 19XX price 按一九ＸＸ年价格计算
J ~N!. i at a discount 按赔价计算；按贴水价格计算；打折扣
}x_:v!G at a premium 按溢价计算；按升水价格计算
{H
3wL at call 通知付款；按通知
]=Wq& ~ at constant market price 按固定市价计算
S5cs(}Bq at constant price 按固定价格计算
zXe]P(p< at cost 按成本计算
0bu!(Tpg7 at current market price 按当时市价计算；按现时市价计算
qR4-~ p 8 at current price 按当时价格计算；按现时价格计算
vI(CX] o at factor cost 按要素成本计算；按生产要素成本计算
q%XjJ -s: at money-of-the-day price 按付款当日价格计算
+}BKDEb at or better 按指定或较佳价位〔买卖指令〕
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*7x7|z at par 按面值计算；平价
9q2 x} at sight 见票即付
Seq
^o= at the close 按收市盘
]DZ~"+LaG at the opening 按开市盘
WqHp 23 attestation 见证；见证条款
1([?EfC at-the-money option 平价期权
}#n d &ND attorney 受权人；受托代表人
? O9| attornment 新拥有人承认书
# 5X+. !L attributable profit 可归属利润
b >' c
attributable share value 可归属股份价值
O`;o"\P< Auckland Stock Exchange 奥克兰证券交易所
i1Y< [s auction 拍卖
}RQ HsS auctioneer 拍卖商
SOS|3q_` audit 审计；核数
r4]hcoU Audit Commission 审计署
/5?tXH" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~^o YPd52* 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〕
m; vm7]5 audit review 帐目审查
l_ LH!Tu Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HU el audited account 审计帐目；经审计的帐目
Q@C y\l audited annual account 经审计的周年帐目
! z5Ozm+} audited balance sheet 经审计的资产负债表
- R`nitf auditor 核数师；核数主任；审计师
Y{8}z
ZD auditor's certificate 核数师证明书；审计师证明书
$$'[ % auditor's report 核数师报告；审计师报告
c7R6.T Aussie bond 澳元债券
!]&+g'aC3 austerity budget 紧缩预算
] B>.} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~hT(uxU/ Australia All Ordinaries Index 澳洲所有普通股票指数
4v`;D,dIu Australian Dollar [AUD] 澳元
)\{]4[9N Australian Options Market 澳大利亚期权市场
` Z ci < Australian Securities Commission 澳洲证券事务监察委员会
v\5`n@}4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[MeFj! ( Australian Stock Exchange 澳大利亚证券交易所
JE;!~= Austrian Schilling [ATS] 奥地利先令
z
AY
-Y authentication 认证；鉴证
E .CG authority to purchase 委托购买证；委购书
d;).| .}P authorization 认可；核准；授权；授权书
eqyUI|e authorization by direction 指示授权
WogCt, authorization by instruction 指令授权
hE +M|#o authorization by warrant 令状授权
=r~ExW}+ authorization of unit trust 单位信托的认可
x,
'KI?TyQ authorized agent 指定代理人
|doG}C authorized capital 法定资本
eX'V#K #C authorized clerk 出市员
U< "k - authorized dealer 认可交易商
cfHtUv authorized financial institution 认可财务机构
VzWH9%w authorized fund 认可基金
'.7E R authorized fund house 获授权的基金公司；认可基金公司
W'v
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RVr5^l;" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1\/^X>@W{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k%;oc$0G-3 authorized insurer 获授权保险人；获认可承保人
7<LCX{Uw authorized investment 特准投资项目
K>#QC authorized person 获授权人
tl = e! authorized representative 获授权代表
D+Z 2y1 authorized share capital 法定股本
$qiM_06 automated quotation system 自动报价系统
<qBM+m$|) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
xqv&^,ic 自动交易系统〔香港期货交易所有限公司〕
#eKH'fE automatic adjustment mechanism 自动调整机制
"?'9\ <> automatic adjustment system 自动调整系统
M|UCV_omN Automatic Clearing House 自动票据交换所
IJLuu@kRm, automatic exchange rates accumulation system 自动化汇率累集系统
H4W!@"e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
< #)Q.P automatic teller machine [ATM] 自动柜员机
g!`^!Q/($ autopay 自动转帐
c +
aTO" available assets 可用资产
$IJ"fs available fiscal reserve 现存财政储备
v
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yxi* 4R Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{ ^R>H|~ average 平均；平均数；海损
Dt'bbX'edw average basic salary 平均基本薪金
t* =i8` 8 average consumer expenditure 平均消费开支；一般消费开支
L^ Fb;sJYI average cost 平均成本
<}}u'5;^?x average cost of land production 增辟土地平均成本
*d-JAE average daily turnover 平均每日成交额
C-^8;xd average daily wage rate 平均每日工资率
r(g# 3i4Q average expenditure pattern 平均开支模式
N^'(`"J s average growth rate 平均增长率
xN!In-v[j; average net fixed assets 固定资产平均净值
Xj<xen( average of relatives 相对价格平均数
e[db?f 2! average price 平均价格
JcC 2Zn6 average propensity to consume 平均消费倾向；一般消费倾向
7MhaLkB_6 average propensity to save 平均储蓄倾向；一般储蓄倾向
:,.HJ[Vg& average rate 平均率
jEL"Q?# average revenue 平均收入；平均收益
3s#/d,+ average stock 平均库存；平均存货
:b,A n'H average yearly rent 平均年租
n/ % M9osF avoidance of double taxation 避免双重课税
)hD77(c avoidance of tax 避税
