A:
_82<| NN: A share Ａ股；甲类股份
e nWF7` abatement of tax 减税；减扣免税额
yi&?d&rK ABN AMRO Bank N.V. 荷兰银行
E ]1\iV above-the-line expenditure 线上项目支出；经常预算支出
57'q;I above-the-line receipt 线上项目收入；经常预算收入
:Q8g?TZ ABSA Asia Limited 南非联合亚洲有限公司
Ml8E50t>; absolute change 绝对数值变更
F: f2s:< absolute expenditure 实际开支
?UU5hek+m absolute guideline figure 绝对准则数字
{kT#o3,>w6 absolute interest 绝对权益
uFMs ^^# absolute order of discharge 绝对破产解除令
a =9vS{ absolute profit margin 绝对利润幅度
%!>k#F^S absolute value 实值；绝对值
s }Xi2 ^x absolutely vested interest 绝对既得权益
XlE$. absorbed cost 已吸收成本；已分摊成本
xAFek;GY? absorption 吸收；分摊；合并
bbM4A! N absorption rate 吸收率；摊配率；分摊率
gt#MeU ACB Finance Limited 亚洲商业财务有限公司
Cq
TH!'N acceptable form of reciprocity 合理的互惠条件
]w 5ji acceptable rate 适当利率；适当汇率
|>M-+@g j acceptance agreement 承兑协议
;CLR{t(N#V acceptance for honour 参加承兑
tbL1g{Dz, acceptor 承兑人；接受人；受票人
ks)fQF Sbu acceptor for honour 参加承兑人
aA7S'[NjB accident insurance 意外保险
Yjpb+} Accident Insurance Association of Hong Kong 香港意外保险公会
#tCIuQ, accident insurance scheme 意外保险计划
e OO!jrT: accident year basis 意外年度基准
YmdsI+DbIu accommodation 通融；贷款
zUvB0\{q accommodation bill 通融票据；空头票据
i%#th'C!P accommodation party 汇票代发人
5R$=^gE account balance 帐户余额；帐户结余
;:-}z.7Y account book 帐簿
?S+/QyjcfJ account collected in advance 预收款项
-Mit$mFn account current book 往来帐簿
r[ Z g 2 account of after-acquired property 事后取得的财产报告
{\
A_% account of defaulter 拖欠帐目
Iwnj'R7 : account payable 应付帐款
`#-p,NElV account payee only [A/C payee only] 只可转帐；存入收款人帐户
-Pv P account receivable 应收帐款
PEMxoe<+ account receivable report 应收帐款报表
|p'_k(z } account statement 结单；帐单；会计财务报表
lqhHbB account title 帐户名称；会计科目
/ <(R accountant's report 会计师报告
1uK)1%vK Accountant's Report Rules 会计师报告规则
H57jBD accounting and auditing procedure 会计与审计程序；会计与核数程序
l6r%nHP @ Accounting Arrangements 《会计安排》
_:oMyK' accounting basis 会计基础
cL -6M^!a accounting by Official Receiver 破产管理署署长呈交的帐目
c%o5 E% Accounting Circular 《会计通告》
I^6c 0` accounting class 会计类别
M'pY-/. accounting date 记帐日期；会计结算日期
7{?lEQ&UE accounting for money 款项核算
BBa HM sr Accounting Officer 会计主任
sE(X:[Am accounting period 会计报告期；会计期
.D>A'r 8U accounting policy 会计政策；会计方针
\ x>NB accounting practice 会计惯例
+H5 jRw accounting principle 会计准则
F#zQQ)(Pf accounting record 会计记录
nS?S6G5h accounting report 会计报告
m-Mh f; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
PX+"" # Accounting Society of China 中国会计学会
p{('KE) accounting statement 会计报表
Br_3qJNVP accounting system 会计制度；会计系统
2b{@]Fp accounting transaction 会计事项；帐务交易
q>Dr)x) accounting treatment 会计处理
TXY accounting year 会计年度
WV9[DFU accretion 增值；添加
t!+%g) @ accrual 应计项目；应累算数目
7$E2/@f accrual basis 应计制；权责发生制
@ y&h4^)z accrual basis accounting 应计制会计；权责发生制会计
q[T_*X3o accrue 应累算；应计
EbHUGCMO accrued benefit 应累算利益
$D0)j(v accrued charges 应计费用
0B#rq TEKu accrued cumulative preference share dividend 应累算的累积优先股股息
mP`,I"u accrued expenses 应累算费用
RXCygPT accrued interest payable 应付利息；应计未付利息
<"j"h=tm} accrued interest receivable 应收利息；应计未收利息
0
/D5 accrued right 累算权益
IJL^dXCu accruing profit 应累算的利润
[kU[}FT accumulated fiscal reserve 累积财政储备
7KYF16A4 accumulated profit 累积利润；滚存溢利
uWM4O@Qn)d accumulated reserve 累积储备
v= 8~ZDY accumulation of surplus income 累积收益盈余
x_>"Rnv:K acquired assets 既得资产
C5W- B8> acquisition 收购；购置；取得
O V0 cr acquisition cost 购置成本
? M gt5by acquisition expenses 购置费用
^@l5 u= acquisition of 100% interest 收购全部股权
E!O(:/* acquisition of control 取得控制权
RMs1{64: acquisition of fixed assets 购置固定资产
A
`H]q5d acquisition of shell “买壳”
T`0`]z !~ acquisition price 收购价
Mz % d _ act of God 天灾
btkMY<o 7 acting partner 执事合伙人
EHE6 -^F active market 买卖活跃的市场；交投畅旺的市场；旺市
@i 1 .5z active partner 积极参与的合伙人
-h .3M0 active trading 交投活跃
t 's5~ actual circulation 实际流通
/eI ,]CB'z actual cost 实际成本
AH ?MJKY@Z actual expenditure 实际开支；实际支出
`zV -1)= actual income 实际入息；实际收入；实际收益
]2u7?l actual market 现货市场
'< U[;H9\ actual price 现货价；实际价格
!E(J
]a actual profit 实际利润
$[L)f|
l actual quotation 实盘；实际价位；实际报价
=r@ie>* U actual year basis 按实际年度计算
_3g %F actuals 实货
' ]H#0. actuarial investigation 精算调查
+LU ). actuarial principle 精算原则
1dXO 3hot actuarial report 精算师报告
;_;H(%uY Actuarial Society of Hong Kong 香港精算学会
NEjB jLJZ actuarial valuation 精算师估值
QRn:=J%W W actuary 精算师
^{:[^$f:l ad referendum agreement 暂定协议；有待覆核的协定
s^x , S ad valorem duty 从价税；按值征税
<jg
wdbT"6 ad valorem duty system 从价税制
jAK`96+D~b ad valorem fee 从价费
\)s 3]/"7 ad valorem tariff 从价关税
RM / s : additional allowance 额外免税额
9EY_R&Yq% additional amount for unexpired risk 未过期风险的额外款额
>LRaIU> additional assessable profit 补加应评税利润
vzgudxG'z additional assessment 补加评税
p Q6t]DJ4 additional commitment 额外承担
P haQ3% additional commitment vote 额外承担拨款
%%H. &* i, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
itv y[b-* additional dependent parent allowance 供养父母额外免税额
4pOc` additional provision 额外拨款
M KE[Yb? additional stamp duty 附加印花税
<=LsloI additional tax 补加税罚款；补加税款
sC'A_ -' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,Y uWz$aF{ adjudged bankrupt 被裁定破产
+HVG5 l adjudicated bankrupt 裁定破产人
{ Rh+]=7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
[~ rk` adjudication of bankruptcy 裁定破产；宣告破产
1OJD\w c adjudication of insolvency 裁定无力偿还债务
ok W)s*7 adjusted actual 经调整的实数；调整后的实数
~wQ WWR k adjusted current assets 经调整的流动资产；调整后的流动资产
bB [*\ adjusted figure 经调整的数字；调整后的数额
vU=k8 adjusted liabilities 经调整的负债；调整后的负债
I(r5\A= adjusted loss 经调整的亏损；调整后的亏损
~(L<uFU V adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
ZYp-dlEXq adjusted profit 经调整的利润；调整后的利润
:/?R9JVI adjusted surplus 经调整的盈余额；调整后的盈余额
{ /Q? adjusted value 经调整的价值；调整后的价值
Y$DgL
h adjustment 调整；修订；理算〔保险〕
*1 eTf adjustment centre 调剂中心
zz''FmedF adjustment lag 调整过程的时间差距；调整时差
-V)5Tr= adjustment mechanism 调整机制
?f%DVK d adjustment of loss 亏损调整
(]#
JpQ adjustment process 调整过程；调整程序
"q#kh,-C adjustment range 调整幅度
_J$p < administered exchange rate 受管制汇率
6T
aT_29 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mfi'>o# administration expenses 行政费用
z 4OR
U Q administration fee 手续费；行政费
-
G2M;]Cn administration in bankruptcy 破产管理
MLDg).5 administration order 遗产管理令
;Z<*.f'^fc administrator 管理人；遗产管理人
{b8 Y- administrator of the estate 遗产管理人
QRc=-Wu_( admission of debt 债项承认书
,)\5O0 D6 admission of proof 接纳债权证明
`oI/;& advance 放贷款项；垫付款项；预支款项；预付款项
x'PjP1 advance account 暂支帐目；预付款帐户
\|4MU"ri advance compensation 预付补偿金
J}` $WL: advance from shareholder 股东垫款
Q $,kB<M advance pending reimbursement 预支以待日后付还
OCoRcrAx advanced economy 先进经济体系
_TeRsA advancement 预付；预付财产
EYj2h
.k advances warrant 垫款令
%QcG^R advancing 贷出
D T~y ^h adverse balance 逆差
\< +47+ adverse exchange 逆汇
pHbguoH, advertisement addressed to shareholders 在报章刊登的致股东通告
3lEU$)QA3 advice for collection 托收通知书
Gt *<? advice of drawing 提款通知书；汇票通知书
,'0oj$~S: advice of payment 付款通知
Yoym5<xE Advisory Committee [Securities and Futures Commission]
T;e (Q,!H 谘询委员会〔证券及期货事务监察委员会〕
V$]a&wM<5 Advisory Committee on Diversification 经济多元化谘询委员会
(~yJce affidavit 誓章；遗产申报誓章
Bd]DhPhJ affidavit of no receipt 述明无收款的誓章
'S-"*:$,u affiliate 联号；联营公司；附属公司
%b'VEd7 affiliated company 附属公司；联号；联营公司
74N\G1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rnrx%Q affordability 负担能力
`e69kBAm African Development Bank [AfDB] 非洲开发银行
| gxB;
GG after-acquired property 事后取得的财产
kj"_Y"q= after-hours dealing 市后交易
vnOF$6n after-tax profit 税后盈利；税后利润；税后溢利
rMFf8D(Y agency agreement 代理协议
(N >ew)Ke agency expenses 代理机构的开支
BY2txLLB agency fee 代理费
a[9OtZX< Agency Law 《代理法》
uS10P7N} agent 代理人；承销人
E;e2{@SX2K agent of company 公司代理人
iPL'JVPZ agent's fee 代理人费；经纪费
oN}j <6s
aggregate 总计；总数；总体数字
&wC.?w$ aggregate amount 总款额；总额
%LaC$w_X aggregate assets and liabilities 总体资产与负债
5m;wMW < aggregate at constant price 按固定价格计算的总体数字
zEL[%(fnc aggregate demand 总需求
Ljs(<Gm )- aggregate gross position 总持仓量
p%qL0
aggregate limit 总限额
B=xZkc aggregate of salaries tax 合计薪俸税
%Q4w9d aggregate performance 总体表现；总体业绩
w%u[~T7OI aggregate supply 总体供应
x a,LV aggregate surplus 总盈余
]=$ ay0HC
aggregate total 整体总额
/9^0YC;Y* aggregate value 总值；合计价值
N.cRZm% aggregated basis 合计基准
WK5bt2x aggregated net chargeable income 合计应课税入息实额
G+yz8@ aggregation 合并计算；合计；总和
~_\2\6%1^n aggregation of incomes of husband and wife 夫妇入息合并计算
ZuV aggregation of property 财产的总和
\)
O Ny9 agio 差价；贴水
!f2>6} hE 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》
]$*_2V3VA$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P+l^ Ep8P 《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》
+:8YMM#9V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;a77YL TQ 《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》
eWs^[^c.< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jWCC`0
T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q%h
o[KU agreement for a settlement 授产协议
/{ }
]Hu agreement for assignment 转让协议
_Dt TG<E agreement for sale 售卖协议；买卖协议
, |B\[0p agreement for sale and purchase 买卖协议
&BR?;LD agreement for the payment of interest 支付利息协议
?2/M W27w agreement for the repayment of money 还款协议
gVWLY;c 3} agreement of reinsurance 再保险协议
QVhB HAw Agricultural Bank of China 中国农业银行
,6)y4=8 L air passenger departure tax 飞机乘客离境税
r+yLK(<zp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.Cd$=v6 airport tax 机场税
AV`7> @
alcohol duty 酒精税
FNO
lR>0e alienation 让与；让渡；转让
7q1l9:VYE alimony 生活费；赡养费
=l_"M All Ordinaries Index [AOI] 所有普通股指数
~ 1!kU 4 all risks 全险；综合险
j C7XdYp All Sales Record for Stock Market 《股票市场成交报告》
2}#PDh n Allied Capital Resources Limited 新联财务有限公司
M57( ,#g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gQG iph | allocation letter 拨款信件
eT?L MBn\ allocation of fund 分配款项；预留款项
.
2Q/D?a allocation of profit 利润分配；溢利分配
q+Q)IVaU81 allocation warrant 拨款令
Q&;qFv5-l allotment 分配；配股
Q:=/d$*xd allotment notice 股份配售通知；配股通知
~+ur*3 X allotment of shares 股份分配
(9%%^s]uPT allowable 可获宽免；免税的
<H#K `|Ag allowable business loss 可扣除的营业亏损
j3F=P allowable expenses 可扣税的支出
k}g s;|_ allowance 免税额；津贴；备抵；准备金
7 4UE-H) allowance for debts 债项的免税额
XcneH jpR allowance for depreciation by wear and tear 耗损折旧免税额
);LwWKa allowance for funeral expenses 殡殓费的免税额
MeS$+9jV( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zvg&o)/[ allowance for repairs and outgoings 修葺及支出方面的免税额
s o s & allowance to debtor 给债务人的津贴
ttRH[[E( alteration of capital 资本更改
zW.s XV, alternate trustee 候补受托人
CAO{$<M5m amalgamation 合并
osI(g'Xb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)2hoO_ l: ambit of charges 征税范围；收费范围
m#p^'}]!; amended valuation 经修订的估值
D.f=!rT7E7 American Commodities Exchange 美国商品交易所
wxrT(x| American Express Bank Limited 美国运通银行
0^^i=iE-u American Stock Exchange 美国证券交易所
YO61 pZY amortization 摊销
J ASn\z amount due from banks 存放银行同业的款项
?a(3~dh| amount due from banks abroad 存放海外银行同业的款项
ay.IKBXc amount due from holding companies 控股公司欠款
4v$AM8/o amount due from local banks 存放本港银行同业的款项
i{0 _} "B amount due to banks 银行同业的存款
: r=_\? amount due to banks abroad 海外银行同业的存款
'Mtu-\ amount due to holding companies 控股公司存款
BO|Jrr> amount due to local banks 本港银行同业的存款
=)LpMTz amount due to outport banks 外埠银行同业的存款
{5`?0+ amount for note issue 发行纸币的款额
=7> ~u amount of bond 担保契据的款额
l{g( z ! amount of consideration 代价款额
> kT~X ,o amount of contribution 供款数额
=u TV\) amount of indebtedness 负债款额
>Fh@:M7z amount of principal of the loan 贷款本金额
}+1 o D{ amount of rates chargeable 应征差饷数额
x.Y,]wis amount of share capital 股本额
NST6pu\,U amount of sums assured 承保款额
~Otf
" < amount of variation 变动幅度
T~E83Jw amount of vote 拨款数额
,vj^AXU amount payable 应付款额
HV p aV M amount receivable 应收款额
6h%(0=^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
95/C 4q analysis 分析
Yn/-m
Z ancillary risk 附属风险
D Eh A8 .v annual account 周年帐目；周年帐目报表；年度决算；年结
CXA8V"@&b/ annual accounting date 年结日期
I 3PnyNZ annual allowance 每年免税额；年积金；年度津贴；年津
PHkvt!uH annual balance 年度余额
"AVc^ > annual disposable income 每年可动用收入
!T)>q%@ai annual estimates 周年预算
YoA$Gw2 annual fee 年费
O&uOm: /( annual general meeting 周年大会
Pe. D[]S annual growth rate 年增率；每年增长率
J^cDa|j annual long-term supplement 长期个案每年补助金
I(SE)%!%S annual pensionable emolument 可供计算退休金的年薪
w93,N+es6 annual report 年报
*yx :nwmo Annual Report on the Consumer Price Index 《消费物价指数年报》
FqfeH_-U annual return 周年报表；周年申报表；每年报税表格
Sz&`=x# Annual Return Rules 《周年报表规则》
cA kw5}P annual review of consumer prices 每年消费物价回顾
P<~ y$B annual roll-forward basis 逐年延展方式
@U5o;X!qU annual salary 年薪
&[uGfm+@ annual statement 年度报表；年度决算表
CDhk!O.. 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
q6dq@ annuitant 年金受益人
%qMk&1
annuity 年金
iuEdm :pW annuity contract 年金合约
ns-x\B?^ annuity on human life 人寿年金
%k_JLddlW antecedent debt 先前的债项
@B6[RZ R ante-dated cheque 倒填日期支票
[sBD|P; M anticipated expenditure 预期开支
(0r6_8e6xv anticipated net profit 预期纯利
e [n>U @ anticipated revenue 预期收入
!*;)]j anti-inflation measure 反通货膨胀措施
AF
!_! qc; anti-inflationary stance 反通货膨胀立场
sXTO`W/ apparent deficit 表面赤字
;A_QI>> apparent financial solvency 表面偿债能力
z; +x `i. apparent partner 表面合伙人
cl:YN]BK application for personal assessment 个人入息课税申请书
&x3y.}1 application of fund 资金应用
_wMz+<7bY application to release as liquidator and to destruct the books of accounts and documents
lq~n*uwO}t 申请免除清盘人职务及毁灭帐簿与文件
gd*\,P appointed actuary 委任精算师
d{ &z^ appointed auditor 委任核数师；委任审计师
4-MA !& appointed trustee 委任的受托人
+?8nY.~,' appointer 委任人
n"Jrjv S apportioned pro rata 按比例分摊
Kfh"XpWc$ apportionment 分配；分摊
9Z=Bs)- y. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y`wi=( apportionment formula 分摊方程式
4Hw8w7us: apportionment of estate duty 遗产税的分摊
IaB
A 2 appraisal 估价；评估
#X +) appreciable growth 可观增长
YL]x>7T~4t appreciable impact 显着影响
/D12N'VaE appreciable increase 可观增长
fg2}~ 02n appreciation 增值；升值
DIY WFVh appreciation against other currencies 相对其他货币升值
> }iYZ[ V appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5 1A>eU| appreciation tax 增值税
j<[<qU: appropriation 拨款；拨用；拨付
uAP|ASH9T appropriation account 拨款帐目
No?pv" Appropriation Bill 拨款法案
Kxq~,g=t appropriation-in-aid system 补助拨款办法
[ 6M8a8C
approved assets 核准资产
L(L;z'3y approved basket stock 认可一篮子证券
<_+8 c{ G approved budget 核准预算
B N=,>-O% approved charitable donation 认可慈善捐款
VH/_0 approved charitable institution 认可慈善机构
\K=Jd#9c approved currency 核准货币；认可货币
&Z?uK, 8 approved estimates 核准预算
jm!G@k6TA approved estimates of expenditure 核准开支预算
W;1H yk approved overseas insurer 核准海外保险人
CzgLgh;:T approved overseas trust company 核准海外信托公司
:mij%nQ>$ approved pooled investment fund 核准汇集投资基金
j$,`EBf`:< approved provident fund scheme 认可公积金计划
&wJ"9pQ~6E approved provision 核准拨款
jG t[[s
approved redeemable share 核准可赎回股份
p&7>G-. approved regional stock 认可地区性证券
Ky+TgR approved retirement scheme 认可退休金计划
D _@^XS approved subordinated loan 核准附属贷款
b |EZ;,i arbitrage 套戥；套汇；套利
)vw3Y88 arbitrageur 套戥者；套汇者
~o+u: ] arbitrary amount 临时款项
iVD9MHT4 arrangement 措施；安排；协定
;fuy}q8@7 arrears 欠款
h od|o1C& arrears of pay 欠付薪酬
E @7! : arrears of revenue 逾期未收税款；逾期未收的帐项
u{si articles of association 组织章程；组织细则；组织章程细则
&{$\]sv Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{_ocW@@ ascertainment of profit 确定利润
tw;`H( UZ^ "Asia Clear" “亚洲结算系统”
^'} Td~( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
TR#5V @e.m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K jL j Asian Development Fund [ADF] 亚洲发展基金
'+$2<Y s Asian dollar bond 亚洲美元债券
h5~tsd}OU Asian dollar market 亚洲美元市场
W>Zce="_gN Asian dollar rate 亚洲美元利率
?wm r~j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]p~XTZgW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_vad>-=D*U asked price 沽盘；喊价；索价；卖方报价
A2xORG&FD assessable income 应评税入息
18Ty )7r' assessable loss 应评税亏损
E s?~Dd assessable profit 应评税利润
$]O\Ryf6 assessable value 应评税值
:g Ze> assessed profit 估定利润
Ih.o;8PpK assessed value 经评估价值
aFLm, assessment 评税；评定；估价；评税单
%;gD_H4mm assessment number 评税编号；估价编号
R \iU)QP assessment of additional tax 补加税评税
U!('`TYe assessment of performance 业绩评估；实绩评价
_c[t.\-`] Assessor 评税主任
h4V.$e<T& asset price bubbles 资产价格泡沫
c| E asset-backed securities 具资产保证的证券
k1X <jC]P assets accretion 资产增值
) +{'p 0 assets and liabilities 资产与负债
C; ! )<(Vw assets betterment statement 资产递增表；资产改进表
|Xe u qZa assets lending 实物放款；有抵押贷款
zd r?1 = assets of the company passing on the death 死者去世时转移的公司资产
zD?<m
J` assets pledged as security for liabilities 用作负债抵押的资产
: z.< ||T assets portfolio 资产投资组合
JIK;/1 assets price 资产价格
tL D.e assets quality 资产质素
*F=w MWa assets realization 资产变现
2Ddrxc>48 assets refinancing arrangement 资产再集资安排
hF6EOCY6D assets securitization 资产证券化
)4j#gHN\ assets situated outside Hong Kong 在香港以外地方的资产
&0M^UvO assets stripping 削减资产；拆卖资产
98x(2fCvF( assets value 资产值
Q+S>nL!*#1 assignee 承让人
$AoN ,B> assignment 转让；转让书；转让契
= \tg$ assignment of interest 权益转让
% nJ' r?+h assignment of letters patent and trade mark 专利证书及商标转让
07CGHAxJ` assignment of property 物业转让；物业转让书
U:ZklDW assignment right 转让权
++ x EMP) assignor 转让人
KVJiCdg - associate 有联系的人；有关连人士；相联者；合伙人；联系人
DI+kO(S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-B R&b2 associate member 附属会员
*K!V$8k=99 associated body corporate 相联法人团体
Q &yfl associated company 相联公司；联属公司
ns@b0'IF] associated corporation 相联法团
"" ,V\m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-8g ;t3z 公认会计师公会〔英国〕
"Y4 tt0I Association of Futures Exchange Brokers 香港期货经纪协会
*2@Ne[dYEF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g!4"3Dtdg association of underwriters 承保人组织
\ B<(9 assumption of control 接管
lepgmQ| oY assurance 担保；保险；转易；转易书
R(3V ! ph assurance of interest 权益的转易
K5b8lc at 19XX price 按一九ＸＸ年价格计算
%T!UEl`v at a discount 按赔价计算；按贴水价格计算；打折扣
jh9^5"vQ at a premium 按溢价计算；按升水价格计算
"{|9Yis= at call 通知付款；按通知
r%F{ 1. at constant market price 按固定市价计算
'H:lR1(, at constant price 按固定价格计算
H =EvT'g at cost 按成本计算
pkhZW8O at current market price 按当时市价计算；按现时市价计算
Aqq%HgY:t at current price 按当时价格计算；按现时价格计算
K" Y,K at factor cost 按要素成本计算；按生产要素成本计算
/8lGP! z at money-of-the-day price 按付款当日价格计算
8xlj:5;(w at or better 按指定或较佳价位〔买卖指令〕
0/;T\9 at par 按面值计算；平价
.hnGHX at sight 见票即付
8\/E/o3 at the close 按收市盘
JQ!D8Ut at the opening 按开市盘
bc%7-% attestation 见证；见证条款
$f_Brc:n { at-the-money option 平价期权
ACc.&,!IZ attorney 受权人；受托代表人
taw
#r attornment 新拥有人承认书
vuA';,:~ attributable profit 可归属利润
anHP5gD attributable share value 可归属股份价值
bNj| GIf Auckland Stock Exchange 奥克兰证券交易所
tvZpm@1 auction 拍卖
rJ K~kKG auctioneer 拍卖商
&!a[rvtZ+ audit 审计；核数
Jt@7y"< Audit Commission 审计署
gQ h;4v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[[ H XOPaV 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〕
)9 ==6p audit review 帐目审查
27}k63 \ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S-g`rTx audited account 审计帐目；经审计的帐目
sLPFeibof5 audited annual account 经审计的周年帐目
xqX~nV#TB audited balance sheet 经审计的资产负债表
@z W'!Ol auditor 核数师；核数主任；审计师
d2Bn`VI auditor's certificate 核数师证明书；审计师证明书
1P@&xcvS\ auditor's report 核数师报告；审计师报告
J8~3LE
)G Aussie bond 澳元债券
WADNr8. austerity budget 紧缩预算
g.Z>9(>; Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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Australia All Ordinaries Index 澳洲所有普通股票指数
r)q6^|~47 Australian Dollar [AUD] 澳元
E XEae ? Australian Options Market 澳大利亚期权市场
Xb5n;=) Australian Securities Commission 澳洲证券事务监察委员会
h{VCx#!] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
bo`w( h_ Australian Stock Exchange 澳大利亚证券交易所
Fn yA;,* Austrian Schilling [ATS] 奥地利先令
#P<v[O/r A authentication 认证；鉴证
0l!@bj authority to purchase 委托购买证；委购书
26&^n
Uy authorization 认可；核准；授权；授权书
AS'a'x>8>, authorization by direction 指示授权
79z(n[^ authorization by instruction 指令授权
Xq1n1_Z authorization by warrant 令状授权
vH9/}w 2 authorization of unit trust 单位信托的认可
Lr V)}1&5 authorized agent 指定代理人
[-=PK\ B authorized capital 法定资本
Rq< T2}K authorized clerk 出市员
48Z{wV, authorized dealer 认可交易商
\ &n]W\ authorized financial institution 认可财务机构
LEK N%2 authorized fund 认可基金
W EZ(4ah authorized fund house 获授权的基金公司；认可基金公司
s'J8E+ &5 authorized institution 认可机构
`b+f^6SJn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q9]7.^l authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!Yz~HO,u+ authorized insurer 获授权保险人；获认可承保人
'cu(
Sd} authorized investment 特准投资项目
Gmf.lHr$% authorized person 获授权人
y/'2WO[ authorized representative 获授权代表
s-J>(|
authorized share capital 法定股本
Z
~:S0HDP automated quotation system 自动报价系统
D a0E) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ej]^VS7w[r 自动交易系统〔香港期货交易所有限公司〕
Ul )2A automatic adjustment mechanism 自动调整机制
8yF15 [' automatic adjustment system 自动调整系统
Q+[gGe
JUF Automatic Clearing House 自动票据交换所
z+C>P4c-y& automatic exchange rates accumulation system 自动化汇率累集系统
t=d~\_Oa Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>| rID automatic teller machine [ATM] 自动柜员机
_A;jtS)SY autopay 自动转帐
l%oie1g l available assets 可用资产
]Jq1b210 available fiscal reserve 现存财政储备
eh&? BP?
available profit 可用利润
o5-oQ_ j Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!FX;QD@" average 平均；平均数；海损
*}$T:kTH average basic salary 平均基本薪金
![18+Q\ average consumer expenditure 平均消费开支；一般消费开支
(>%Ddj6_> average cost 平均成本
pJ ;J>7Gt average cost of land production 增辟土地平均成本
5rr7lw WZ average daily turnover 平均每日成交额
1>[3(o3t average daily wage rate 平均每日工资率
x}?y@.sn8 average expenditure pattern 平均开支模式
cO.U*UTmX average growth rate 平均增长率
~
b!mKyrZ average net fixed assets 固定资产平均净值
Ola>] 0l average of relatives 相对价格平均数
:MV]OLRM average price 平均价格
W7c(]
tg. average propensity to consume 平均消费倾向；一般消费倾向
hCD0Zel average propensity to save 平均储蓄倾向；一般储蓄倾向
hHm &u^xY average rate 平均率
{Nuwz|Ci average revenue 平均收入；平均收益
By]XD~gcP average stock 平均库存；平均存货
kOmTji7 average yearly rent 平均年租
[-x~Q[ avoidance of double taxation 避免双重课税
Nq/,41 avoidance of tax 避税
