A:
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A share Ａ股；甲类股份
.p0;y3so4 abatement of tax 减税；减扣免税额
7O"T `> ABN AMRO Bank N.V. 荷兰银行
f!1K GP above-the-line expenditure 线上项目支出；经常预算支出
=#1/<q)L above-the-line receipt 线上项目收入；经常预算收入
po{f*}gas] ABSA Asia Limited 南非联合亚洲有限公司
?t<wp3bZ absolute change 绝对数值变更
W/J3sAYv absolute expenditure 实际开支
q^,^ tw absolute guideline figure 绝对准则数字
UY>{e>/H9 absolute interest 绝对权益
78 3a Z8 absolute order of discharge 绝对破产解除令
,/ Xxj\i absolute profit margin 绝对利润幅度
E?%k absolute value 实值；绝对值
'zRd?Z>% absolutely vested interest 绝对既得权益
w}7`Vas9 absorbed cost 已吸收成本；已分摊成本
w/ZV9"BhE absorption 吸收；分摊；合并
FUMAvVQ absorption rate 吸收率；摊配率；分摊率
c? wFEADn ACB Finance Limited 亚洲商业财务有限公司
Kz 'W
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ujDAs%6MZ acceptable rate 适当利率；适当汇率
S,J'Z:spf acceptance agreement 承兑协议
M~3(4, acceptance for honour 参加承兑
u*H2kn[DU acceptor 承兑人；接受人；受票人
` t#C 0 acceptor for honour 参加承兑人
3 {,Mpb@ accident insurance 意外保险
sp AYb< Accident Insurance Association of Hong Kong 香港意外保险公会
c*LnLK/m accident insurance scheme 意外保险计划
[?;oiEe.| accident year basis 意外年度基准
<; W4Th<4 accommodation 通融；贷款
(A"oMnjWd accommodation bill 通融票据；空头票据
vW~_+:),e accommodation party 汇票代发人
mb?yG:L=0b account balance 帐户余额；帐户结余
HaLEQ73 account book 帐簿
#r0A<+t{T account collected in advance 预收款项
_pk=IHGsB account current book 往来帐簿
-BN W\ ]} account of after-acquired property 事后取得的财产报告
ox)/*c< account of defaulter 拖欠帐目
V
GM/ed5- account payable 应付帐款
Ik~5j(^E- account payee only [A/C payee only] 只可转帐；存入收款人帐户
J2yq|n?2gq account receivable 应收帐款
Cvi-4 account receivable report 应收帐款报表
@-Gf+*GZys account statement 结单；帐单；会计财务报表
~>)cY{wE_ account title 帐户名称；会计科目
'0?5K0
2( accountant's report 会计师报告
g"<k j" Accountant's Report Rules 会计师报告规则
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6f accounting and auditing procedure 会计与审计程序；会计与核数程序
gNe{P~ $= Accounting Arrangements 《会计安排》
!L > 'g accounting basis 会计基础
BXLhi(.s accounting by Official Receiver 破产管理署署长呈交的帐目
|n Mbf Accounting Circular 《会计通告》
j^:\a\-1 accounting class 会计类别
3",6 E( accounting date 记帐日期；会计结算日期
ISOPKZ#F accounting for money 款项核算
%K?~$;Z. Accounting Officer 会计主任
cj H
~H8 accounting period 会计报告期；会计期
9KCnitU accounting policy 会计政策；会计方针
OB5{EILej accounting practice 会计惯例
At.WBa3j%{ accounting principle 会计准则
CYG'W FvZZ accounting record 会计记录
I%p Q2T$; accounting report 会计报告
?c(f6p?% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G=\rlH]N Accounting Society of China 中国会计学会
DlTV1X-^1 accounting statement 会计报表
8+ `cv" accounting system 会计制度；会计系统
Pq;1EI accounting transaction 会计事项；帐务交易
+X.i J$) accounting treatment 会计处理
ZH.l^'(W accounting year 会计年度
<g,xc )[ accretion 增值；添加
/V:% }Z accrual 应计项目；应累算数目
KvC:(Vqj accrual basis 应计制；权责发生制
%!LrC!6P4 accrual basis accounting 应计制会计；权责发生制会计
]uj H7T accrue 应累算；应计
4AUY8Pxp accrued benefit 应累算利益
FL0[V, accrued charges 应计费用
*}3~8fu{
accrued cumulative preference share dividend 应累算的累积优先股股息
@4hxGk= accrued expenses 应累算费用
7;c{lQOj} accrued interest payable 应付利息；应计未付利息
&\K,kS [.r accrued interest receivable 应收利息；应计未收利息
]+ ug:E{7 accrued right 累算权益
F;`es%8 accruing profit 应累算的利润
tr M8 p accumulated fiscal reserve 累积财政储备
u{exQ[, E accumulated profit 累积利润；滚存溢利
hnH:G`[F accumulated reserve 累积储备
/C_O/N accumulation of surplus income 累积收益盈余
O^|,Cbon6 acquired assets 既得资产
>P+V!-%# acquisition 收购；购置；取得
x7t"@Gz acquisition cost 购置成本
2VMa u.eQ acquisition expenses 购置费用
YIt:_ ][* acquisition of 100% interest 收购全部股权
mn4j#- acquisition of control 取得控制权
h jW RU# acquisition of fixed assets 购置固定资产
M[HPHNsA& acquisition of shell “买壳”
$ 'HiNP
{c acquisition price 收购价
{h|3P/?7 act of God 天灾
5+giT5K*h acting partner 执事合伙人
QMHeU> active market 买卖活跃的市场；交投畅旺的市场；旺市
m ,qU}) active partner 积极参与的合伙人
C6 Dq7~{B active trading 交投活跃
c[J#Hc8; actual circulation 实际流通
B8;_h#^q actual cost 实际成本
1rTA0+h actual expenditure 实际开支；实际支出
/>)>~_-3 actual income 实际入息；实际收入；实际收益
LBw,tP actual market 现货市场
O:pQf/Xn actual price 现货价；实际价格
nvgo6 * actual profit 实际利润
Sr%~
5Q[W actual quotation 实盘；实际价位；实际报价
Ow+7o@$"/ actual year basis 按实际年度计算
]X@ /0 actuals 实货
wf<uG|90 actuarial investigation 精算调查
{I`B?6K5 actuarial principle 精算原则
j@2-^q:` actuarial report 精算师报告
ukvz#hdE Actuarial Society of Hong Kong 香港精算学会
j^986 actuarial valuation 精算师估值
g)xzy^2e actuary 精算师
Y==# yNwM ad referendum agreement 暂定协议；有待覆核的协定
SAly~(r?/ ad valorem duty 从价税；按值征税
I-&/]<5y ad valorem duty system 从价税制
st'Y j ad valorem fee 从价费
ZVgR7+`]# ad valorem tariff 从价关税
5as';1^P&* additional allowance 额外免税额
<N+l"Re#] additional amount for unexpired risk 未过期风险的额外款额
~"+[VE5 additional assessable profit 补加应评税利润
RSzp-sKB additional assessment 补加评税
E8#y9q additional commitment 额外承担
j3sUZg|d additional commitment vote 额外承担拨款
q>!T*BQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m <aM b additional dependent parent allowance 供养父母额外免税额
,Lox? }t additional provision 额外拨款
uqX"^dn4u additional stamp duty 附加印花税
<f8@Qij additional tax 补加税罚款；补加税款
Z37Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=@w};e#D adjudged bankrupt 被裁定破产
A3!NEFBK adjudicated bankrupt 裁定破产人
iTqv= adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ba!`x< wa adjudication of bankruptcy 裁定破产；宣告破产
2ggW4`"c adjudication of insolvency 裁定无力偿还债务
/.7 x[Yc adjusted actual 经调整的实数；调整后的实数
pl|< g9 adjusted current assets 经调整的流动资产；调整后的流动资产
m S!/>.1[ adjusted figure 经调整的数字；调整后的数额
+~8/7V 22 adjusted liabilities 经调整的负债；调整后的负债
YWd:Ok0 adjusted loss 经调整的亏损；调整后的亏损
D;d 'ss; adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
,&z_ 2m adjusted profit 经调整的利润；调整后的利润
,7 >_Lp_v adjusted surplus 经调整的盈余额；调整后的盈余额
_mA[^G=gY adjusted value 经调整的价值；调整后的价值
K31Fp; K adjustment 调整；修订；理算〔保险〕
-V_e=Y<J/ adjustment centre 调剂中心
>L[,.}(9 adjustment lag 调整过程的时间差距；调整时差
QF!K$?EU[ adjustment mechanism 调整机制
*l_1T4]S adjustment of loss 亏损调整
2Np9*[C adjustment process 调整过程；调整程序
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Hyb{:< adjustment range 调整幅度
bZ )3{ administered exchange rate 受管制汇率
)u3<lpoTy Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ww+XE2, administration expenses 行政费用
bZERh:%o administration fee 手续费；行政费
PN+,M50;1 administration in bankruptcy 破产管理
nLdI>c9R
administration order 遗产管理令
};29'_.."x administrator 管理人；遗产管理人
k&yy_r
administrator of the estate 遗产管理人
{K_ YW admission of debt 债项承认书
/0Zwgxt4?7 admission of proof 接纳债权证明
q\d'}:kfu advance 放贷款项；垫付款项；预支款项；预付款项
|44CD3A% advance account 暂支帐目；预付款帐户
++Az~{W7 advance compensation 预付补偿金
gaTI:SKzc advance from shareholder 股东垫款
78y4nRQ* advance pending reimbursement 预支以待日后付还
\A keC 6[D advanced economy 先进经济体系
E2!;W8M advancement 预付；预付财产
}^)M)8zS advances warrant 垫款令
!\+SE"ml advancing 贷出
gHYYxhW$ adverse balance 逆差
/ExnW >wT adverse exchange 逆汇
`'+[Y;s_ advertisement addressed to shareholders 在报章刊登的致股东通告
z$%ntN#eNA advice for collection 托收通知书
'X@j advice of drawing 提款通知书；汇票通知书
A -c3B+ advice of payment 付款通知
7QQ1oPV Advisory Committee [Securities and Futures Commission]
~`8`kk8 谘询委员会〔证券及期货事务监察委员会〕
f<0-'fGJd Advisory Committee on Diversification 经济多元化谘询委员会
C Z|Y o affidavit 誓章；遗产申报誓章
&eK8v]|"W affidavit of no receipt 述明无收款的誓章
jO !!. w affiliate 联号；联营公司；附属公司
y4 P mL affiliated company 附属公司；联号；联营公司
j~Rh_\>Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6i{W=$ RQ affordability 负担能力
aHwrF kn African Development Bank [AfDB] 非洲开发银行
Ms^,]Q1{ after-acquired property 事后取得的财产
G)'cd D 1 after-hours dealing 市后交易
E83{4A4 after-tax profit 税后盈利；税后利润；税后溢利
\>:(++ g agency agreement 代理协议
i#(T?=VPcy agency expenses 代理机构的开支
(fY (- agency fee 代理费
LT:KZ|U9 Agency Law 《代理法》
7&l agent 代理人；承销人
0Oe@0L%^3" agent of company 公司代理人
Z</$~
T agent's fee 代理人费；经纪费
]UFf- aggregate 总计；总数；总体数字
7NoB aggregate amount 总款额；总额
0dXZd2oK@ aggregate assets and liabilities 总体资产与负债
xqM R[W\x aggregate at constant price 按固定价格计算的总体数字
AR/`]"' aggregate demand 总需求
6ZCt xs! aggregate gross position 总持仓量
YI&^j2 aggregate limit 总限额
tw\/1wa. aggregate of salaries tax 合计薪俸税
olQ;XTa01F aggregate performance 总体表现；总体业绩
k\zN h<^ aggregate supply 总体供应
>E[cl \5$E aggregate surplus 总盈余
6M 259*ME aggregate total 整体总额
%hcY
[F< aggregate value 总值；合计价值
6
)xm?RK aggregated basis 合计基准
,#D &* aggregated net chargeable income 合计应课税入息实额
YadyRUE aggregation 合并计算；合计；总和
{@B<$g aggregation of incomes of husband and wife 夫妇入息合并计算
3mr9}P9; aggregation of property 财产的总和
>(~; V; agio 差价；贴水
'1/uf;OXIH Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
NWb,$/7T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8 :Z3Q 《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》
viY _Y.Yjy Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F9-xp7 T 《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》
8Qek![3 ^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f>l}y->-Ug 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,58D=EgFy agreement for a settlement 授产协议
:);GeZ agreement for assignment 转让协议
c KF 8 ( agreement for sale 售卖协议；买卖协议
4}fG{Bk agreement for sale and purchase 买卖协议
o D:?fs] agreement for the payment of interest 支付利息协议
\BUr2] agreement for the repayment of money 还款协议
L[Tr"BW agreement of reinsurance 再保险协议
]?b #~ Agricultural Bank of China 中国农业银行
=#n|t[h- air passenger departure tax 飞机乘客离境税
A2* z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G#3 O^,m airport tax 机场税
0alm/or alcohol duty 酒精税
v3 4XcA alienation 让与；让渡；转让
v7xc01x alimony 生活费；赡养费
N\<M4 fn All Ordinaries Index [AOI] 所有普通股指数
c o@Q all risks 全险；综合险
%k5 ^n0|* All Sales Record for Stock Market 《股票市场成交报告》
<|s| 6C Allied Capital Resources Limited 新联财务有限公司
vMj"% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~Ci|G3BW allocation letter 拨款信件
F|%[s|s allocation of fund 分配款项；预留款项
fZT=q^26 allocation of profit 利润分配；溢利分配
^Shz[=fd allocation warrant 拨款令
@ 5|F:J allotment 分配；配股
` *h-j/M allotment notice 股份配售通知；配股通知
rjx6Ad/\ allotment of shares 股份分配
1i#M(u_ allowable 可获宽免；免税的
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h~d allowable business loss 可扣除的营业亏损
|HhUU1 ! allowable expenses 可扣税的支出
h6 8sQd allowance 免税额；津贴；备抵；准备金
U]d{hY." allowance for debts 债项的免税额
~48Uch\LG: allowance for depreciation by wear and tear 耗损折旧免税额
|f?t yQ allowance for funeral expenses 殡殓费的免税额
-~]*)& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J =| fxR allowance for repairs and outgoings 修葺及支出方面的免税额
C!%BW%"R allowance to debtor 给债务人的津贴
e ST 8>r alteration of capital 资本更改
D~U 4K- alternate trustee 候补受托人
%j{gZTz- amalgamation 合并
:74)n bS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.K XpB7: ambit of charges 征税范围；收费范围
jrZM amended valuation 经修订的估值
IbF[nQ American Commodities Exchange 美国商品交易所
K"#np!Y) American Express Bank Limited 美国运通银行
V!a\:% #^Y American Stock Exchange 美国证券交易所
)TBBYCL3 amortization 摊销
YRAWylm amount due from banks 存放银行同业的款项
8b[ ^6]rM amount due from banks abroad 存放海外银行同业的款项
%Nzg~ZPbmT amount due from holding companies 控股公司欠款
YeptYW@xfw amount due from local banks 存放本港银行同业的款项
]k
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!T#~. QP4 amount due to banks abroad 海外银行同业的存款
,*}SfCon amount due to holding companies 控股公司存款
(7;}F~?h amount due to local banks 本港银行同业的存款
)& ;?|X+p amount due to outport banks 外埠银行同业的存款
9JJ(KY amount for note issue 发行纸币的款额
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%:d:r amount of bond 担保契据的款额
Jf YO|, amount of consideration 代价款额
((B7k{` amount of contribution 供款数额
3a"4Fn amount of indebtedness 负债款额
7 %&#V2 amount of principal of the loan 贷款本金额
Fp'k{ amount of rates chargeable 应征差饷数额
A"2k,{d amount of share capital 股本额
OB>Pk_eQK amount of sums assured 承保款额
gj0gs amount of variation 变动幅度
NYm2fFPc amount of vote 拨款数额
q1.w8$ amount payable 应付款额
y4w{8;Mh amount receivable 应收款额
t+|c)"\5h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.FtW $Y~y analysis 分析
/RIvUC1 ancillary risk 附属风险
cAC]%~orx annual account 周年帐目；周年帐目报表；年度决算；年结
Z)~.OqRw] annual accounting date 年结日期
aP>%iRk'J! annual allowance 每年免税额；年积金；年度津贴；年津
)lTkqz8v annual balance 年度余额
Z455g/=ye annual disposable income 每年可动用收入
$NWXn,Y' annual estimates 周年预算
N3!x7J7A annual fee 年费
7D@O:yO annual general meeting 周年大会
>Ke4lO" annual growth rate 年增率；每年增长率
:{E; *v_!v annual long-term supplement 长期个案每年补助金
Dny5X.8 annual pensionable emolument 可供计算退休金的年薪
V{HP8f91 annual report 年报
g0: mm,t\ Annual Report on the Consumer Price Index 《消费物价指数年报》
R0B\| O0Uv annual return 周年报表；周年申报表；每年报税表格
2E9Cp Annual Return Rules 《周年报表规则》
#tRLvOR: annual review of consumer prices 每年消费物价回顾
t5\~Z}G8 annual roll-forward basis 逐年延展方式
<w}YD @(f annual salary 年薪
MRMsw NQ annual statement 年度报表；年度决算表
E=_ M=5] Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Mm;kB/ 1 annuitant 年金受益人
[nZ3}o annuity 年金
pd ?3_yU annuity contract 年金合约
BA4qQCS;5 annuity on human life 人寿年金
}S\ \"SBC antecedent debt 先前的债项
}D c0 Y ante-dated cheque 倒填日期支票
sk5h_[tK anticipated expenditure 预期开支
{0 IEizQ|i anticipated net profit 预期纯利
h# c.HtVE anticipated revenue 预期收入
%AwR 4"M anti-inflation measure 反通货膨胀措施
suC] anti-inflationary stance 反通货膨胀立场
_VLc1svv apparent deficit 表面赤字
)$p<BL U apparent financial solvency 表面偿债能力
MDZ,a 0?4t apparent partner 表面合伙人
D1}Bn2BM$ application for personal assessment 个人入息课税申请书
Rq-BsMX!A application of fund 资金应用
9%^q?S/Rv application to release as liquidator and to destruct the books of accounts and documents
sOhQu>gN 申请免除清盘人职务及毁灭帐簿与文件
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P* appointed actuary 委任精算师
5
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?8Hi appointed auditor 委任核数师；委任审计师
d9 ^ uEz( appointed trustee 委任的受托人
u 0( H! appointer 委任人
5(W`{{AW apportioned pro rata 按比例分摊
$p#)xx7 apportionment 分配；分摊
\dO9nwa? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
52
? TLID apportionment formula 分摊方程式
9lbe[w @
apportionment of estate duty 遗产税的分摊
/GCI`hx>" appraisal 估价；评估
%JF.m$- appreciable growth 可观增长
!B5 }`*1D appreciable impact 显着影响
kTZ`RW&0 appreciable increase 可观增长
]a F,r" appreciation 增值；升值
+Wrj%}+ appreciation against other currencies 相对其他货币升值
,_
} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3)b [C&` appreciation tax 增值税
* p0n{F9 appropriation 拨款；拨用；拨付
K;^$n>Y appropriation account 拨款帐目
D/[(}o( Appropriation Bill 拨款法案
$ lz \t e appropriation-in-aid system 补助拨款办法
*8{PoD approved assets 核准资产
ByqB4Hv2 approved basket stock 认可一篮子证券
wqEO+7)S approved budget 核准预算
f_2tMiy 5 approved charitable donation 认可慈善捐款
P(D 0ru approved charitable institution 认可慈善机构
Ih oV80b approved currency 核准货币；认可货币
SEu1M}+E approved estimates 核准预算
b9b3 84Q1O approved estimates of expenditure 核准开支预算
gmtp/?>e approved overseas insurer 核准海外保险人
Jn!-W a, approved overseas trust company 核准海外信托公司
f86h" #4 approved pooled investment fund 核准汇集投资基金
= m]|C1x approved provident fund scheme 认可公积金计划
^x8*]Sz#x approved provision 核准拨款
"& h;\hL approved redeemable share 核准可赎回股份
<mN.6@*{ approved regional stock 认可地区性证券
0/z=G! z\ approved retirement scheme 认可退休金计划
JDeG@N$ approved subordinated loan 核准附属贷款
hUN]Lm6M arbitrage 套戥；套汇；套利
=8:m:Y&|`G arbitrageur 套戥者；套汇者
jYE<d&Cq arbitrary amount 临时款项
{/d<Jm: arrangement 措施；安排；协定
pm`BMy<5PU arrears 欠款
*Y'nDv6_P arrears of pay 欠付薪酬
YL*yiZ9 arrears of revenue 逾期未收税款；逾期未收的帐项
4&] Sb} articles of association 组织章程；组织细则；组织章程细则
`L n,qiA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6^_:N1 @ ascertainment of profit 确定利润
T:k-`t0":N "Asia Clear" “亚洲结算系统”
/<ODP6Yy; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3Run.Gv\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V/xGk9L~ Asian Development Fund [ADF] 亚洲发展基金
eFJ .)Z Asian dollar bond 亚洲美元债券
Vm\ly;v'R Asian dollar market 亚洲美元市场
QCjC|T9 Asian dollar rate 亚洲美元利率
5~)m6]-6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H809gm3(Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2GB)K?1M asked price 沽盘；喊价；索价；卖方报价
/B eA-\B assessable income 应评税入息
?5@!r>i=< assessable loss 应评税亏损
euO!vLd X assessable profit 应评税利润
B q/<kEgM assessable value 应评税值
=LLix .
> assessed profit 估定利润
E$!0h_.( assessed value 经评估价值
G?Fqm@J{XT assessment 评税；评定；估价；评税单
$hv o^$ assessment number 评税编号；估价编号
Y.Fq WJP=p assessment of additional tax 补加税评税
n~`1KC4 assessment of performance 业绩评估；实绩评价
zb<Y YJ] Assessor 评税主任
OAx5 LTd asset price bubbles 资产价格泡沫
"` WcE/( asset-backed securities 具资产保证的证券
A6-K~z^ assets accretion 资产增值
Jw "fqr assets and liabilities 资产与负债
Q[sj/ assets betterment statement 资产递增表；资产改进表
i
b $2qy assets lending 实物放款；有抵押贷款
J4Yu|E<& assets of the company passing on the death 死者去世时转移的公司资产
IXQxjqd^ assets pledged as security for liabilities 用作负债抵押的资产
i|M^QKvF assets portfolio 资产投资组合
%2)B.qTp& assets price 资产价格
vxN,oa {hf assets quality 资产质素
p@`]9tLP(K assets realization 资产变现
Zw4z`x 1f assets refinancing arrangement 资产再集资安排
/O@TqH assets securitization 资产证券化
_p <]jt assets situated outside Hong Kong 在香港以外地方的资产
aS2M x~ assets stripping 削减资产；拆卖资产
6ooCg>9/Z assets value 资产值
W#^W1j>_G assignee 承让人
9UbD =}W assignment 转让；转让书；转让契
YC,s]~[[ assignment of interest 权益转让
(tY 0 /s assignment of letters patent and trade mark 专利证书及商标转让
uB &um*DP assignment of property 物业转让；物业转让书
RQg7vv]% assignment right 转让权
5SOl:{A + assignor 转让人
1^R[kaY associate 有联系的人；有关连人士；相联者；合伙人；联系人
qGezmkNFm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J*I G]2'H associate member 附属会员
s1"dd7&g' associated body corporate 相联法人团体
`?M?WaP associated company 相联公司；联属公司
p1} m_ associated corporation 相联法团
]|6)'L&]*s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
St`3Z/|h 公认会计师公会〔英国〕
<d`ksZ+ Association of Futures Exchange Brokers 香港期货经纪协会
Jw -?7 O Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
MTyBG rs( association of underwriters 承保人组织
: _,oD assumption of control 接管
TA d~#jB9 assurance 担保；保险；转易；转易书
o= %pR| assurance of interest 权益的转易
aFfd!a " n at 19XX price 按一九ＸＸ年价格计算
<Sn;k[M}d at a discount 按赔价计算；按贴水价格计算；打折扣
S! Z2aFj at a premium 按溢价计算；按升水价格计算
^*-6PV# Z at call 通知付款；按通知
]; CTr 0 at constant market price 按固定市价计算
DERhmJ;>H at constant price 按固定价格计算
V:Z}cfR .7 at cost 按成本计算
L'A>IBrz at current market price 按当时市价计算；按现时市价计算
1\ XR6q:2 at current price 按当时价格计算；按现时价格计算
>5%;NI5
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z&R
#j at money-of-the-day price 按付款当日价格计算
D=>[~u3H at or better 按指定或较佳价位〔买卖指令〕
~d.Z. AD at par 按面值计算；平价
qL;T^lj P at sight 见票即付
?q lpi( at the close 按收市盘
q
eW{Cl~ at the opening 按开市盘
[>MPM$9F-m attestation 见证；见证条款
agI"Kh]j? at-the-money option 平价期权
j
o +- attorney 受权人；受托代表人
'c6t,% attornment 新拥有人承认书
f$2DV:wuC attributable profit 可归属利润
r9\ 7I7z attributable share value 可归属股份价值
_`L v@T. Auckland Stock Exchange 奥克兰证券交易所
*P F}L%K(? auction 拍卖
v-utDQT3 auctioneer 拍卖商
D# Gf.c audit 审计；核数
}HLs.k4-; Audit Commission 审计署
eI@nskq# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@Q%9b )\\ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
AP :(/@K | audit review 帐目审查
26K sP .- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|mS-<e8LY4 audited account 审计帐目；经审计的帐目
gt>k]0 audited annual account 经审计的周年帐目
WR<,[*Mv^ audited balance sheet 经审计的资产负债表
OZ SM2 ~ auditor 核数师；核数主任；审计师
c04;2gR auditor's certificate 核数师证明书；审计师证明书
(gQr?K auditor's report 核数师报告；审计师报告
9-`P\/ Aussie bond 澳元债券
e'y$X;nIv austerity budget 紧缩预算
hKjG/g:#G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q4xP<b^ Australia All Ordinaries Index 澳洲所有普通股票指数
l.iT+T Australian Dollar [AUD] 澳元
Md5|j0#p Australian Options Market 澳大利亚期权市场
n)bbEXO Australian Securities Commission 澳洲证券事务监察委员会
pPD }>q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,qz:( Nr Australian Stock Exchange 澳大利亚证券交易所
R5b!Ao Austrian Schilling [ATS] 奥地利先令
2m8|0E|@ authentication 认证；鉴证
j= U^+jAn authority to purchase 委托购买证；委购书
6eB2mcV authorization 认可；核准；授权；授权书
S}}L&
_ authorization by direction 指示授权
#
9@K authorization by instruction 指令授权
Z;"YUu[( authorization by warrant 令状授权
7] }2`^9 authorization of unit trust 单位信托的认可
o"19{ D^. authorized agent 指定代理人
:T9 P9 < authorized capital 法定资本
f [D Z authorized clerk 出市员
{y CE >F\ authorized dealer 认可交易商
`z!6zo2d authorized financial institution 认可财务机构
!8@8 authorized fund 认可基金
g)**)mz[ authorized fund house 获授权的基金公司；认可基金公司
04E
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7W]0bJK+E authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tZz *O% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%8 hx3N8> authorized insurer 获授权保险人；获认可承保人
.Y* jL &! authorized investment 特准投资项目
2E$K='H:, authorized person 获授权人
v1aE[Q authorized representative 获授权代表
x1'4njTV$ authorized share capital 法定股本
C9VtRq automated quotation system 自动报价系统
AcQmY? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
p`=v$_]?( 自动交易系统〔香港期货交易所有限公司〕
9Z^\b)x automatic adjustment mechanism 自动调整机制
&Vd KL2 automatic adjustment system 自动调整系统
QP~Iz*J' Automatic Clearing House 自动票据交换所
E
5N9.t h automatic exchange rates accumulation system 自动化汇率累集系统
=#.qe= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tm|YUat$]r automatic teller machine [ATM] 自动柜员机
:={rPj-nU autopay 自动转帐
#!> QXiyR available assets 可用资产
?#obNQ"u] available fiscal reserve 现存财政储备
f p A%:V available profit 可用利润
.*~t2 : Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a i$s average 平均；平均数；海损
pm>$'z!.): average basic salary 平均基本薪金
3cSP1=$* average consumer expenditure 平均消费开支；一般消费开支
*Me&> "N" average cost 平均成本
HU47 S average cost of land production 增辟土地平均成本
/DGEI&}&:u average daily turnover 平均每日成交额
j G^f_w average daily wage rate 平均每日工资率
^$x1~ }D average expenditure pattern 平均开支模式
M'sq{K9 average growth rate 平均增长率
ZQI;b0C average net fixed assets 固定资产平均净值
8}.V[,]6 average of relatives 相对价格平均数
(/ e[n .T average price 平均价格
Lz: Q6 average propensity to consume 平均消费倾向；一般消费倾向
N ;|:Ks#! average propensity to save 平均储蓄倾向；一般储蓄倾向
@@ =e-d average rate 平均率
h~-cnAMt average revenue 平均收入；平均收益
|FP@NUX\ average stock 平均库存；平均存货
Cb
i;CF\{ average yearly rent 平均年租
k* e $_ avoidance of double taxation 避免双重课税
]uZaj?%J< avoidance of tax 避税
