A:
Zt_~Zxn3 A share Ａ股；甲类股份
#($~e| abatement of tax 减税；减扣免税额
fGZ56eH: ABN AMRO Bank N.V. 荷兰银行
6/Iq@BZ& above-the-line expenditure 线上项目支出；经常预算支出
0N;~(Vt2 above-the-line receipt 线上项目收入；经常预算收入
Z(j"\d!y ABSA Asia Limited 南非联合亚洲有限公司
Hlhd6be absolute change 绝对数值变更
}NjZfBQW` absolute expenditure 实际开支
Ri>4:V3K absolute guideline figure 绝对准则数字
nTsKJX%\ absolute interest 绝对权益
Pi+pQFz5 absolute order of discharge 绝对破产解除令
%k %%3L, absolute profit margin 绝对利润幅度
u mT * absolute value 实值；绝对值
9 |D*}OY> absolutely vested interest 绝对既得权益
e5RF6roxO absorbed cost 已吸收成本；已分摊成本
I(<9e"1O absorption 吸收；分摊；合并
Az7
] qb absorption rate 吸收率；摊配率；分摊率
:@uIEvD? ACB Finance Limited 亚洲商业财务有限公司
(1EtC{
m acceptable form of reciprocity 合理的互惠条件
6VUs:iO1j5 acceptable rate 适当利率；适当汇率
KH$|wv acceptance agreement 承兑协议
s&h J[$i acceptance for honour 参加承兑
E1r-$gf_ acceptor 承兑人；接受人；受票人
}7no n acceptor for honour 参加承兑人
b5Q|$E accident insurance 意外保险
hrNB"W|?x Accident Insurance Association of Hong Kong 香港意外保险公会
GYZP?E p* accident insurance scheme 意外保险计划
rp9?p% accident year basis 意外年度基准
{N3&JL5\"E accommodation 通融；贷款
g.Tc>?~ accommodation bill 通融票据；空头票据
(Bq^
D9 accommodation party 汇票代发人
l1bkhA b
account balance 帐户余额；帐户结余
3 Fb9\2<H account book 帐簿
lArKfs/ account collected in advance 预收款项
+7\d 78U account current book 往来帐簿
1=Z!ZY}}e account of after-acquired property 事后取得的财产报告
p}oGhO&= account of defaulter 拖欠帐目
=cpUc]~ account payable 应付帐款
},n? account payee only [A/C payee only] 只可转帐；存入收款人帐户
q9 :g account receivable 应收帐款
+ GJPj(S account receivable report 应收帐款报表
"1YwV~M5 account statement 结单；帐单；会计财务报表
>?Duz+W) account title 帐户名称；会计科目
1:JwqbZKJ accountant's report 会计师报告
[#=IKsO'R6 Accountant's Report Rules 会计师报告规则
ZDG~tCh=@ accounting and auditing procedure 会计与审计程序；会计与核数程序
l`uI K. Accounting Arrangements 《会计安排》
7fI2b,~ accounting basis 会计基础
7nm'v'\u+V accounting by Official Receiver 破产管理署署长呈交的帐目
,,SV@y; Accounting Circular 《会计通告》
hK,a8%KnFA accounting class 会计类别
5cGQ `l accounting date 记帐日期；会计结算日期
FnKC| X accounting for money 款项核算
Fw\g \ Accounting Officer 会计主任
\TZSn1isZX accounting period 会计报告期；会计期
e)= " F q! accounting policy 会计政策；会计方针
ZNVrja* accounting practice 会计惯例
-Bl]RpHCe accounting principle 会计准则
z&cM8w: accounting record 会计记录
7Db}bDU1
| accounting report 会计报告
Jd^Lnp6? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T|8:_4/l Accounting Society of China 中国会计学会
@@j:z;^| accounting statement 会计报表
"OwK- accounting system 会计制度；会计系统
]5K+W accounting transaction 会计事项；帐务交易
/GVjesN accounting treatment 会计处理
cZJ5L>ox accounting year 会计年度
LSo*JO6 accretion 增值；添加
tLi91)oG accrual 应计项目；应累算数目
^,0Lr$+ accrual basis 应计制；权责发生制
lb$_$+@Vr accrual basis accounting 应计制会计；权责发生制会计
eT Fe p^[ accrue 应累算；应计
pd B\D accrued benefit 应累算利益
I_5/e> 9 accrued charges 应计费用
U
shIQh accrued cumulative preference share dividend 应累算的累积优先股股息
s7afj t accrued expenses 应累算费用
{,i-V57-h accrued interest payable 应付利息；应计未付利息
l$1NI#& accrued interest receivable 应收利息；应计未收利息
m.p $f$A_ accrued right 累算权益
C6EG M/m8 accruing profit 应累算的利润
dQ:F 5|p accumulated fiscal reserve 累积财政储备
P1 AC2<H accumulated profit 累积利润；滚存溢利
`m#-J;la accumulated reserve 累积储备
Vpne-PW accumulation of surplus income 累积收益盈余
Jz=|-F(Sy acquired assets 既得资产
cnS;9=,& acquisition 收购；购置；取得
|.,]0CRg acquisition cost 购置成本
pHuR_U5*? acquisition expenses 购置费用
a2Nxpxho acquisition of 100% interest 收购全部股权
|_ +#&x acquisition of control 取得控制权
AT)b/ycC acquisition of fixed assets 购置固定资产
$[}EV(#y acquisition of shell “买壳”
PW|=IPS acquisition price 收购价
k_{?{:X;y act of God 天灾
Fsm6gE`|n acting partner 执事合伙人
p U9 .#O active market 买卖活跃的市场；交投畅旺的市场；旺市
5RvE ), active partner 积极参与的合伙人
Q5ff&CE active trading 交投活跃
J OpH
Z? actual circulation 实际流通
(BFwE@1" actual cost 实际成本
~;?<OOt|wG actual expenditure 实际开支；实际支出
tu Y+n 2 actual income 实际入息；实际收入；实际收益
}% f7O actual market 现货市场
R)BXN~dQ actual price 现货价；实际价格
a _ +?#m actual profit 实际利润
]+46r!r| actual quotation 实盘；实际价位；实际报价
(:qc[,m actual year basis 按实际年度计算
r88De=* actuals 实货
`<yQ`Y_X actuarial investigation 精算调查
I ^m actuarial principle 精算原则
ax>j3HKi actuarial report 精算师报告
m3BL Actuarial Society of Hong Kong 香港精算学会
5L:-Xr{ actuarial valuation 精算师估值
j Qzl!f1c3 actuary 精算师
Db<#gH ad referendum agreement 暂定协议；有待覆核的协定
@ J&korU ad valorem duty 从价税；按值征税
X3a 9- ad valorem duty system 从价税制
'prHXzi(h ad valorem fee 从价费
%0} ^M1 ad valorem tariff 从价关税
]VxC] a2 additional allowance 额外免税额
Y*$> d/E additional amount for unexpired risk 未过期风险的额外款额
z4:<?K additional assessable profit 补加应评税利润
vu e^bn additional assessment 补加评税
g\fj6 additional commitment 额外承担
\7i_2|w additional commitment vote 额外承担拨款
;<N:! $p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m)} 0 1N4 additional dependent parent allowance 供养父母额外免税额
tnaFbm p additional provision 额外拨款
cLl~4jL additional stamp duty 附加印花税
u*v< dsGQ additional tax 补加税罚款；补加税款
=V]0G,,\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7dcR@v`c adjudged bankrupt 被裁定破产
3PGAUQR#"q adjudicated bankrupt 裁定破产人
_<LL@IX adjudication fee 裁定费；评定印花税额手续费；评估契据费
@U18Dj[ adjudication of bankruptcy 裁定破产；宣告破产
MNWI%*0LO adjudication of insolvency 裁定无力偿还债务
Fu_I0z adjusted actual 经调整的实数；调整后的实数
VK]U* V1 adjusted current assets 经调整的流动资产；调整后的流动资产
UL-_z ++G adjusted figure 经调整的数字；调整后的数额
sa4w.9O1GS adjusted liabilities 经调整的负债；调整后的负债
J6n>{iE adjusted loss 经调整的亏损；调整后的亏损
T"[]'|' 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
$GFR7YC 7 adjusted profit 经调整的利润；调整后的利润
fE+zA)KX adjusted surplus 经调整的盈余额；调整后的盈余额
VJqk0w+ adjusted value 经调整的价值；调整后的价值
jZz Tnmm&? adjustment 调整；修订；理算〔保险〕
1'\QD`M9^ adjustment centre 调剂中心
N"G aQ adjustment lag 调整过程的时间差距；调整时差
q50F!yHC- adjustment mechanism 调整机制
2^=.j2 adjustment of loss 亏损调整
z' "7 zLQ adjustment process 调整过程；调整程序
q:/df]Ntt adjustment range 调整幅度
4lB??`UN administered exchange rate 受管制汇率
/W$i8g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8{!d'Pks administration expenses 行政费用
/j$=?Rp administration fee 手续费；行政费
/T)E&=Ds administration in bankruptcy 破产管理
)^ Y+Vn administration order 遗产管理令
Ztg_='n administrator 管理人；遗产管理人
A,9Jb X administrator of the estate 遗产管理人
nf/?7~3?[ admission of debt 债项承认书
C)z4Cn9# admission of proof 接纳债权证明
^iMr't\b advance 放贷款项；垫付款项；预支款项；预付款项
C~B ]@xxK) advance account 暂支帐目；预付款帐户
^;RK-) advance compensation 预付补偿金
80*hi)ux[
advance from shareholder 股东垫款
P[ WkW # advance pending reimbursement 预支以待日后付还
Gv &G2 ^ advanced economy 先进经济体系
+QU>D:l advancement 预付；预付财产
Sp80xV_B advances warrant 垫款令
(c(F1=K advancing 贷出
FKTF?4+\U adverse balance 逆差
;"Kgg:K>W adverse exchange 逆汇
5, 1<A@H advertisement addressed to shareholders 在报章刊登的致股东通告
8x U*j advice for collection 托收通知书
-!Myw&*\V advice of drawing 提款通知书；汇票通知书
A/>Q 5) advice of payment 付款通知
a)JXxst Advisory Committee [Securities and Futures Commission]
g[O?wH-a 谘询委员会〔证券及期货事务监察委员会〕
d
fj23+ Advisory Committee on Diversification 经济多元化谘询委员会
N
$) G 8 affidavit 誓章；遗产申报誓章
W5
F\e[Ax5 affidavit of no receipt 述明无收款的誓章
"Gp[.=.z? affiliate 联号；联营公司；附属公司
RW L0@\ affiliated company 附属公司；联号；联营公司
]=00<~ l*q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
yV!4Im.> affordability 负担能力
I_ mus<sE African Development Bank [AfDB] 非洲开发银行
IC0L&;En after-acquired property 事后取得的财产
dT|f<E/P after-hours dealing 市后交易
~\_VWXXvIW after-tax profit 税后盈利；税后利润；税后溢利
wQ/* f9 agency agreement 代理协议
B-Jd|UE`u agency expenses 代理机构的开支
sgp.;h' agency fee 代理费
'RMUjJ-! Agency Law 《代理法》
WR)=VE agent 代理人；承销人
^)Hf % agent of company 公司代理人
Plp.\N%f3 agent's fee 代理人费；经纪费
N&NBn( aggregate 总计；总数；总体数字
}`B
.(3n aggregate amount 总款额；总额
^HSxE aggregate assets and liabilities 总体资产与负债
@.e X8~3 = aggregate at constant price 按固定价格计算的总体数字
>o u= }/< aggregate demand 总需求
<
'5~p$ aggregate gross position 总持仓量
HY)xT$/J aggregate limit 总限额
y &zFS4"x aggregate of salaries tax 合计薪俸税
[tpiU'/Zl aggregate performance 总体表现；总体业绩
@f-X/q]P aggregate supply 总体供应
!CGX \cvW aggregate surplus 总盈余
"tz6O0D aggregate total 整体总额
W%!(kN&d aggregate value 总值；合计价值
8wsU`40=Q aggregated basis 合计基准
0>sa{Z aggregated net chargeable income 合计应课税入息实额
U>E:
Ub0r aggregation 合并计算；合计；总和
fwFJe(. aggregation of incomes of husband and wife 夫妇入息合并计算
5?k5J\+ aggregation of property 财产的总和
<k:I2LF_ agio 差价；贴水
I\. |\^ 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》
5naFn m7% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1Z# $X` 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
*,\"}x* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@V%\Gspv 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
qT$k%( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c@t?R$c 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ga7E}y % agreement for a settlement 授产协议
>|QH
I
d8 agreement for assignment 转让协议
|Kd#pYt% O agreement for sale 售卖协议；买卖协议
5*YoK)2J agreement for sale and purchase 买卖协议
rwF$aR>9 agreement for the payment of interest 支付利息协议
TpKAdrY agreement for the repayment of money 还款协议
uY& 1[(Pb agreement of reinsurance 再保险协议
/f3 /}x!po Agricultural Bank of China 中国农业银行
=_dM@ j air passenger departure tax 飞机乘客离境税
^[?y 2A: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<~ smBd airport tax 机场税
p;+O/'/j alcohol duty 酒精税
=} `d alienation 让与；让渡；转让
+:FXtO>n" alimony 生活费；赡养费
lMFR_g?r All Ordinaries Index [AOI] 所有普通股指数
\=ML*Gi* all risks 全险；综合险
6 8tyWd} All Sales Record for Stock Market 《股票市场成交报告》
<Ua~+U(FR0 Allied Capital Resources Limited 新联财务有限公司
g3tE.!a5- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
w]wZJ/U` allocation letter 拨款信件
{"ST
hTZ allocation of fund 分配款项；预留款项
3V k8' allocation of profit 利润分配；溢利分配
U]3!"+Y1P allocation warrant 拨款令
pbVL|\oB} allotment 分配；配股
5 4 _}9_g allotment notice 股份配售通知；配股通知
'c35%? ] allotment of shares 股份分配
Z.\q$U7'9 allowable 可获宽免；免税的
;I>nA6A allowable business loss 可扣除的营业亏损
NHd@s#@ allowable expenses 可扣税的支出
KL &/Yt allowance 免税额；津贴；备抵；准备金
2 *NPK} allowance for debts 债项的免税额
?@b6( f
xX allowance for depreciation by wear and tear 耗损折旧免税额
h* S"]ye5 allowance for funeral expenses 殡殓费的免税额
-n _Y.~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S<nF>JRJa allowance for repairs and outgoings 修葺及支出方面的免税额
tu
-a`h_NJ allowance to debtor 给债务人的津贴
#1<m\z 7l alteration of capital 资本更改
J>Ar(p alternate trustee 候补受托人
LDt6<D8,Q amalgamation 合并
$plk>Khg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B7 %, D} ambit of charges 征税范围；收费范围
FuHBzBoM= amended valuation 经修订的估值
%ih\|jR t American Commodities Exchange 美国商品交易所
>]h{[kU %4 American Express Bank Limited 美国运通银行
5 1k} LH American Stock Exchange 美国证券交易所
d0aXA+S% amortization 摊销
%SmOP sz amount due from banks 存放银行同业的款项
Cj0 r2^` amount due from banks abroad 存放海外银行同业的款项
^j<v~GT x+ amount due from holding companies 控股公司欠款
,->ihxf amount due from local banks 存放本港银行同业的款项
{T4_Xn -I amount due to banks 银行同业的存款
/@9Q:'P amount due to banks abroad 海外银行同业的存款
pv]@}+<Dt amount due to holding companies 控股公司存款
:5k* kx#y amount due to local banks 本港银行同业的存款
q[$>\Nfg>B amount due to outport banks 外埠银行同业的存款
ytcLx77`: amount for note issue 发行纸币的款额
;8]HCC@: amount of bond 担保契据的款额
s%jBIeh amount of consideration 代价款额
J
n.7W5v amount of contribution 供款数额
n`5Nf amount of indebtedness 负债款额
Wmbc
`XC amount of principal of the loan 贷款本金额
x"2p5T7*> amount of rates chargeable 应征差饷数额
- nb U5o amount of share capital 股本额
,
'pYR]3 amount of sums assured 承保款额
tiK M+
;C amount of variation 变动幅度
Jq_\r' YE amount of vote 拨款数额
S@,/$L amount payable 应付款额
B7\4^6Tx amount receivable 应收款额
@yTu/U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n_QuuUB analysis 分析
TK5$-6k ancillary risk 附属风险
K$S0h-?9]O annual account 周年帐目；周年帐目报表；年度决算；年结
JU8}TX annual accounting date 年结日期
Za@\ =}Tt annual allowance 每年免税额；年积金；年度津贴；年津
f.g!~wGD annual balance 年度余额
0LQRQuh1 annual disposable income 每年可动用收入
#}~tTL annual estimates 周年预算
} 9@rhW annual fee 年费
^%\a,~ annual general meeting 周年大会
kepuh%KY[
annual growth rate 年增率；每年增长率
().C annual long-term supplement 长期个案每年补助金
#/ qcp|m annual pensionable emolument 可供计算退休金的年薪
khX/xL annual report 年报
uz3cho' Annual Report on the Consumer Price Index 《消费物价指数年报》
0}i
9`p annual return 周年报表；周年申报表；每年报税表格
lU1SN/'zx Annual Return Rules 《周年报表规则》
e@hPb$7 annual review of consumer prices 每年消费物价回顾
>@N.jw>#T annual roll-forward basis 逐年延展方式
1]} \ h]* annual salary 年薪
!&U75FpN}: annual statement 年度报表；年度决算表
_c]}m3/ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
]TrJ*~ annuitant 年金受益人
N<JI^%HBgP annuity 年金
=9&2udV1 annuity contract 年金合约
2tz4Ag annuity on human life 人寿年金
/M5.Z~|/ antecedent debt 先前的债项
&OU.BR > ante-dated cheque 倒填日期支票
rVabkwYD anticipated expenditure 预期开支
M>k&Wtq K anticipated net profit 预期纯利
U#f* anticipated revenue 预期收入
Zl5DlRuw anti-inflation measure 反通货膨胀措施
br\3} anti-inflationary stance 反通货膨胀立场
N<#J!0w apparent deficit 表面赤字
k7Nx#%xx apparent financial solvency 表面偿债能力
o ypLE=H apparent partner 表面合伙人
u8"s#%>N y application for personal assessment 个人入息课税申请书
|1wZ`wGZ:L application of fund 资金应用
],c0nz^%BR application to release as liquidator and to destruct the books of accounts and documents
Kj0)/Fjl+ 申请免除清盘人职务及毁灭帐簿与文件
% 3#g- appointed actuary 委任精算师
v=^^Mr"Z^ appointed auditor 委任核数师；委任审计师
=o@}~G&HA appointed trustee 委任的受托人
rbf5~sw&8+ appointer 委任人
mpYB MSLM apportioned pro rata 按比例分摊
L' y0$ apportionment 分配；分摊
6F^/k,(k4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l "8g9z apportionment formula 分摊方程式
8 8u[s@ apportionment of estate duty 遗产税的分摊
thPAD+u.3 appraisal 估价；评估
%Vo' \| appreciable growth 可观增长
$Y/z+ea appreciable impact 显着影响
2K~v`c*4 appreciable increase 可观增长
{:cGt2*~^ appreciation 增值；升值
pll5m7[ appreciation against other currencies 相对其他货币升值
Z{3=.z{&^= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y95
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eHx {[J? appropriation 拨款；拨用；拨付
o]0E appropriation account 拨款帐目
.Z 7t E? Appropriation Bill 拨款法案
,5 8-h?B0v appropriation-in-aid system 补助拨款办法
T:j41`g%s approved assets 核准资产
i(A `'V8GY approved basket stock 认可一篮子证券
<,Gjo]z approved budget 核准预算
%YxKWZ/? approved charitable donation 认可慈善捐款
T #E {d approved charitable institution 认可慈善机构
eI|FrBq% approved currency 核准货币；认可货币
z{.&sr>+v approved estimates 核准预算
D*L@I@
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nR%w5oe approved overseas insurer 核准海外保险人
?r ;F'%N= approved overseas trust company 核准海外信托公司
K*~x y bA approved pooled investment fund 核准汇集投资基金
8\il~IFyi approved provident fund scheme 认可公积金计划
:MDFTw~ | approved provision 核准拨款
d/NjY[` 5+ approved redeemable share 核准可赎回股份
4gZ R!J approved regional stock 认可地区性证券
E2hM L approved retirement scheme 认可退休金计划
V^ (W)\ approved subordinated loan 核准附属贷款
.t ^ 1e arbitrage 套戥；套汇；套利
qPu?rU{2 arbitrageur 套戥者；套汇者
; <- f arbitrary amount 临时款项
3meZ]u arrangement 措施；安排；协定
P'}EZ' arrears 欠款
JNU9RxR arrears of pay 欠付薪酬
6T"5,Q</h arrears of revenue 逾期未收税款；逾期未收的帐项
FkaQVT articles of association 组织章程；组织细则；组织章程细则
uvDOTRf Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*o=Z~U9z ascertainment of profit 确定利润
x>i = "Asia Clear" “亚洲结算系统”
8U#14U5rS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NrcV%-+u% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lyowH{.N"3 Asian Development Fund [ADF] 亚洲发展基金
$1X !Ecq_ Asian dollar bond 亚洲美元债券
h6Vd<sV\tf Asian dollar market 亚洲美元市场
a;i} <n7 Asian dollar rate 亚洲美元利率
=)#XZ[#F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B"7~[,he Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a# 0*#&?7@ asked price 沽盘；喊价；索价；卖方报价
&w _8E+Y Z assessable income 应评税入息
"97sH_
, assessable loss 应评税亏损
f`}u9!jVR assessable profit 应评税利润
jp-(n z\ assessable value 应评税值
9aID&b + assessed profit 估定利润
RaiYq#X/ assessed value 经评估价值
{s@&3i?ZiC assessment 评税；评定；估价；评税单
LWo )x assessment number 评税编号；估价编号
JpQV7}$ assessment of additional tax 补加税评税
lf oPFJ
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#,j m3M qj Assessor 评税主任
j1JdG<n asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
IFSIQ
q assets accretion 资产增值
AfW:'>2 assets and liabilities 资产与负债
'mU\X!-
4< assets betterment statement 资产递增表；资产改进表
=+e;BYD#! assets lending 实物放款；有抵押贷款
9dg+@FS}= assets of the company passing on the death 死者去世时转移的公司资产
`=TJ w,q assets pledged as security for liabilities 用作负债抵押的资产
S{cK~sZj assets portfolio 资产投资组合
'p Aq;2AA assets price 资产价格
*XXa 9z assets quality 资产质素
k%RQf0`T assets realization 资产变现
WAr6Dv,8 assets refinancing arrangement 资产再集资安排
o hPXwp?] assets securitization 资产证券化
voN, u>U assets situated outside Hong Kong 在香港以外地方的资产
NS4 W!o;" assets stripping 削减资产；拆卖资产
T.!.3B$@] assets value 资产值
: 2L-Nf assignee 承让人
`?N|{kb assignment 转让；转让书；转让契
P\X$fD assignment of interest 权益转让
%F*h}i assignment of letters patent and trade mark 专利证书及商标转让
>+BLD assignment of property 物业转让；物业转让书
Kn+B):OY+ assignment right 转让权
Xp^71A? > assignor 转让人
btf]~YN associate 有联系的人；有关连人士；相联者；合伙人；联系人
E-rGOm" m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r2;+ACwWf_ associate member 附属会员
;>p{|^X0D associated body corporate 相联法人团体
Jpe\ associated company 相联公司；联属公司
ECOz quvM associated corporation 相联法团
4!+ IsT Association of Chartered Certified Accountants [ACCA] [United Kingdom]
j W|M)[KJN 公认会计师公会〔英国〕
9&4z4 @on Association of Futures Exchange Brokers 香港期货经纪协会
CJL fpvV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j&?@:Zg v association of underwriters 承保人组织
dqL)q 3 assumption of control 接管
i;<H^\% assurance 担保；保险；转易；转易书
Ut"F b assurance of interest 权益的转易
:jWQev"/ at 19XX price 按一九ＸＸ年价格计算
6$+F5T at a discount 按赔价计算；按贴水价格计算；打折扣
NSh~O! pX at a premium 按溢价计算；按升水价格计算
tjy@sO/Q at call 通知付款；按通知
&C E){j C at constant market price 按固定市价计算
W GMEZx at constant price 按固定价格计算
ADZU?7) at cost 按成本计算
w#$Q?u ,G at current market price 按当时市价计算；按现时市价计算
=
:\o/)+ at current price 按当时价格计算；按现时价格计算
_ AVP1 at factor cost 按要素成本计算；按生产要素成本计算
!vSj1w at money-of-the-day price 按付款当日价格计算
[tz}H& at or better 按指定或较佳价位〔买卖指令〕
`oH6'+fT`; at par 按面值计算；平价
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%#eF at sight 见票即付
]OA8H[U-eA at the close 按收市盘
[RUYH5>Ik at the opening 按开市盘
z /S}z4o/ attestation 见证；见证条款
bu r0?q at-the-money option 平价期权
&qFy$`" attorney 受权人；受托代表人
Z:%~ Al: attornment 新拥有人承认书
"f`{4p0v attributable profit 可归属利润
n#5%{e> attributable share value 可归属股份价值
Q K/~lN Auckland Stock Exchange 奥克兰证券交易所
F| O auction 拍卖
I.}E#f/A' auctioneer 拍卖商
eN ]9=Y~-K audit 审计；核数
w'D =K_h Audit Commission 审计署
dX~$#-Ad86 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5@@ilvwzz 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〕
q vGkTE audit review 帐目审查
L Z#SX5N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O 9 [Dae{i audited account 审计帐目；经审计的帐目
ZC:7N{a audited annual account 经审计的周年帐目
h}jE=T5Hc audited balance sheet 经审计的资产负债表
kC-OZ VoO auditor 核数师；核数主任；审计师
>a2i%j/T auditor's certificate 核数师证明书；审计师证明书
Sy`7 })[ auditor's report 核数师报告；审计师报告
3 At%TA: Aussie bond 澳元债券
%FO# j 6 austerity budget 紧缩预算
Tf?|*P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3It9|Y"6[ Australia All Ordinaries Index 澳洲所有普通股票指数
' e06QMp@ Australian Dollar [AUD] 澳元
C.;H?So( Australian Options Market 澳大利亚期权市场
p{4nWeH?B Australian Securities Commission 澳洲证券事务监察委员会
p !3!&{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<2{-ey] Australian Stock Exchange 澳大利亚证券交易所
?T <2Cl'C Austrian Schilling [ATS] 奥地利先令
u IGeSd5B authentication 认证；鉴证
=6:>C9 authority to purchase 委托购买证；委购书
J PK( S~ authorization 认可；核准；授权；授权书
N 3g\X authorization by direction 指示授权
- }9a% authorization by instruction 指令授权
j]' 7"b5 authorization by warrant 令状授权
]728x["(19 authorization of unit trust 单位信托的认可
6Z3L=j authorized agent 指定代理人
1US4:6xX _ authorized capital 法定资本
$UG X vCR authorized clerk 出市员
-9z!fCu3 authorized dealer 认可交易商
a6i%7O m authorized financial institution 认可财务机构
z 8\z`#g! authorized fund 认可基金
GY,HEe]2r authorized fund house 获授权的基金公司；认可基金公司
&!5S'J % authorized institution 认可机构
Sr?2~R0& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*Z,?VEO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&`IC 3O5 authorized insurer 获授权保险人；获认可承保人
V 1Opp8 authorized investment 特准投资项目
;HbAk`\1A authorized person 获授权人
^6(Nu|6\@ authorized representative 获授权代表
E2~&GkU.UN authorized share capital 法定股本
(W4H?u@X0 automated quotation system 自动报价系统
m]#oZVngy Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Tweku}D7 自动交易系统〔香港期货交易所有限公司〕
w5uOkz # automatic adjustment mechanism 自动调整机制
2Ub!wee automatic adjustment system 自动调整系统
Xe7 / Automatic Clearing House 自动票据交换所
YA[\|I33 automatic exchange rates accumulation system 自动化汇率累集系统
H!yqIh Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/f0*NNSat- automatic teller machine [ATM] 自动柜员机
s/0S]P]}f autopay 自动转帐
DYF fq available assets 可用资产
sV`!4
u7%} available fiscal reserve 现存财政储备
S)$iHBx{ available profit 可用利润
E\Et,l#|LY Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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$Ze average 平均；平均数；海损
qlgo#[i average basic salary 平均基本薪金
p,K]`pt= average consumer expenditure 平均消费开支；一般消费开支
Q=~ *oYR average cost 平均成本
L|H:&|F average cost of land production 增辟土地平均成本
lqoJ2JMy average daily turnover 平均每日成交额
T@)|0M average daily wage rate 平均每日工资率
Qaeg3f3F3 average expenditure pattern 平均开支模式
.Do(iYO.L average growth rate 平均增长率
T z?0E"yx average net fixed assets 固定资产平均净值
70BLd(? average of relatives 相对价格平均数
7uW=f kxT average price 平均价格
+<1MY'>y average propensity to consume 平均消费倾向；一般消费倾向
Ods/1 KW average propensity to save 平均储蓄倾向；一般储蓄倾向
lr L:v~g average rate 平均率
n kAS]sC average revenue 平均收入；平均收益
\7U'p:h=U average stock 平均库存；平均存货
%!r @l7< average yearly rent 平均年租
7U, [Ruu avoidance of double taxation 避免双重课税
\]= ''C=J avoidance of tax 避税
