A:
U0;pl2 A share Ａ股；甲类股份
ka_( 8 abatement of tax 减税；减扣免税额
j VPX]8 ABN AMRO Bank N.V. 荷兰银行
S J2l6 above-the-line expenditure 线上项目支出；经常预算支出
UDT\Xc above-the-line receipt 线上项目收入；经常预算收入
f~10 i D ABSA Asia Limited 南非联合亚洲有限公司
[jv+Of
IZ absolute change 绝对数值变更
)|=4H>?% absolute expenditure 实际开支
ek"U q RY absolute guideline figure 绝对准则数字
zP&D absolute interest 绝对权益
P- / "sD absolute order of discharge 绝对破产解除令
bXi!_'z$ absolute profit margin 绝对利润幅度
P~M[i9 V absolute value 实值；绝对值
v!W{j& N absolutely vested interest 绝对既得权益
PX*}.L *x absorbed cost 已吸收成本；已分摊成本
. 1+I8qj absorption 吸收；分摊；合并
v5\5:b {/ absorption rate 吸收率；摊配率；分摊率
Za,myuI+ ACB Finance Limited 亚洲商业财务有限公司
\ZA@r|=$ acceptable form of reciprocity 合理的互惠条件
T& 4f} g/ acceptable rate 适当利率；适当汇率
j5wfqi acceptance agreement 承兑协议
b Rc,Y < acceptance for honour 参加承兑
n?778Wo} acceptor 承兑人；接受人；受票人
?<` ;lu/eL acceptor for honour 参加承兑人
~F^tLi!5 accident insurance 意外保险
M1icj~Jr Accident Insurance Association of Hong Kong 香港意外保险公会
!zfKj0^ accident insurance scheme 意外保险计划
ed2r<H$ accident year basis 意外年度基准
! QpOrg accommodation 通融；贷款
}xry accommodation bill 通融票据；空头票据
x"n++j accommodation party 汇票代发人
& 'CUc/, account balance 帐户余额；帐户结余
npd:a Gx account book 帐簿
*M)M!jTv account collected in advance 预收款项
}K5okxio account current book 往来帐簿
I^n DO\m < account of after-acquired property 事后取得的财产报告
\(RD5@=!4# account of defaulter 拖欠帐目
S1[, al account payable 应付帐款
U:z5`z! account payee only [A/C payee only] 只可转帐；存入收款人帐户
d%UzQ* s account receivable 应收帐款
Bf.iRh0Q5 account receivable report 应收帐款报表
"BVp37 m;? account statement 结单；帐单；会计财务报表
6?Kl L [~ account title 帐户名称；会计科目
!TivQB accountant's report 会计师报告
Sn0kJIb
} Accountant's Report Rules 会计师报告规则
qW`?,N)r accounting and auditing procedure 会计与审计程序；会计与核数程序
fwvwmZW Accounting Arrangements 《会计安排》
! 1=*"H%t accounting basis 会计基础
_RIlGs\. accounting by Official Receiver 破产管理署署长呈交的帐目
bZ_TW9mq Accounting Circular 《会计通告》
pztfm' accounting class 会计类别
9GRQ ^E accounting date 记帐日期；会计结算日期
ey u yaSE accounting for money 款项核算
):_@ i Accounting Officer 会计主任
=P%&]5ts accounting period 会计报告期；会计期
Q 6RTH accounting policy 会计政策；会计方针
; NH^+h accounting practice 会计惯例
$H)Q UFyC accounting principle 会计准则
t.dr<
accounting record 会计记录
|dz"uIrT accounting report 会计报告
b50mMW tG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xKl1DIN[ Accounting Society of China 中国会计学会
x0b=r!Duu accounting statement 会计报表
zO---}[9a accounting system 会计制度；会计系统
h5rR44 accounting transaction 会计事项；帐务交易
? % [~J accounting treatment 会计处理
r
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M\/hK2J# # accretion 增值；添加
]B UirJ,2 accrual 应计项目；应累算数目
t>AOF\ accrual basis 应计制；权责发生制
=7JSJ98 accrual basis accounting 应计制会计；权责发生制会计
WQ}wQ:] accrue 应累算；应计
E%D T;1 accrued benefit 应累算利益
q Y$ [2] accrued charges 应计费用
]
j8bv3 accrued cumulative preference share dividend 应累算的累积优先股股息
4y#XX[2Wj accrued expenses 应累算费用
-pIz-* accrued interest payable 应付利息；应计未付利息
`IEA accrued interest receivable 应收利息；应计未收利息
0k{\W accrued right 累算权益
b"Q8[k |d accruing profit 应累算的利润
YVwpqOE.= accumulated fiscal reserve 累积财政储备
]'"Sa<-> accumulated profit 累积利润；滚存溢利
641P ) accumulated reserve 累积储备
71y{Dwya accumulation of surplus income 累积收益盈余
+ZwoA_k{ acquired assets 既得资产
!: m.-TE acquisition 收购；购置；取得
2Kf/I d1 acquisition cost 购置成本
"a= Hr4C*r acquisition expenses 购置费用
)A xD|A acquisition of 100% interest 收购全部股权
I/XSW # acquisition of control 取得控制权
@ ?M\[qeF@ acquisition of fixed assets 购置固定资产
Q #G x o acquisition of shell “买壳”
'Y#'ozSQv
acquisition price 收购价
e6>G8 d act of God 天灾
SDC'S]{ew acting partner 执事合伙人
N [e,%heR active market 买卖活跃的市场；交投畅旺的市场；旺市
:-5[0Mx= active partner 积极参与的合伙人
TIxOMY y active trading 交投活跃
I`_I^C3 actual circulation 实际流通
rVqQ o` K\ actual cost 实际成本
Q"ZpT actual expenditure 实际开支；实际支出
$L 8>Ha} actual income 实际入息；实际收入；实际收益
rD~/] y)t actual market 现货市场
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$Bsm`t actual price 现货价；实际价格
0U@#&pUc actual profit 实际利润
} L)[> actual quotation 实盘；实际价位；实际报价
&hO-6(^I actual year basis 按实际年度计算
;aV3j/ actuals 实货
L FkDb} actuarial investigation 精算调查
5h&sdzfG actuarial principle 精算原则
aZ4?! JW . actuarial report 精算师报告
9-/q-, Actuarial Society of Hong Kong 香港精算学会
aTTkj\4 actuarial valuation 精算师估值
Gk{ ' U actuary 精算师
VaY#_80$s ad referendum agreement 暂定协议；有待覆核的协定
gK QJ^a\! ad valorem duty 从价税；按值征税
>]pZ ;e$ ad valorem duty system 从价税制
9 e=}P L ad valorem fee 从价费
L ?j0t*do ad valorem tariff 从价关税
Bd <0} additional allowance 额外免税额
P*A+k"DU1 additional amount for unexpired risk 未过期风险的额外款额
zXx/\B$&d* additional assessable profit 补加应评税利润
fJ[ ^_,O additional assessment 补加评税
m~5 unB9 additional commitment 额外承担
s`_EkFw>Gl additional commitment vote 额外承担拨款
h/t;ZLUAZP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Rey+3*zUb additional dependent parent allowance 供养父母额外免税额
`z\hQ%1!F additional provision 额外拨款
. s9E
+1 additional stamp duty 附加印花税
tkT,M,]?9 additional tax 补加税罚款；补加税款
Tc /^h 4xH Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u"=]cBRWL6 adjudged bankrupt 被裁定破产
le\-h'D adjudicated bankrupt 裁定破产人
n2bhCd]j<b adjudication fee 裁定费；评定印花税额手续费；评估契据费
L@{'J adjudication of bankruptcy 裁定破产；宣告破产
s|e.mZk/ adjudication of insolvency 裁定无力偿还债务
Vo@7G@7K( adjusted actual 经调整的实数；调整后的实数
U- 9Aq adjusted current assets 经调整的流动资产；调整后的流动资产
h(HpeN%`# adjusted figure 经调整的数字；调整后的数额
x*7A33 @i adjusted liabilities 经调整的负债；调整后的负债
#\w N2`" W adjusted loss 经调整的亏损；调整后的亏损
.Qx5,)@9 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
M5ZH6X@5 adjusted profit 经调整的利润；调整后的利润
U
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Q3 8+`EhLA adjusted value 经调整的价值；调整后的价值
UeO/<ml3>J adjustment 调整；修订；理算〔保险〕
VKDOM0{V adjustment centre 调剂中心
j|[rT^b@ adjustment lag 调整过程的时间差距；调整时差
9?H$0xZV adjustment mechanism 调整机制
;
R}>SS' adjustment of loss 亏损调整
^)~S mj^d adjustment process 调整过程；调整程序
Wp>t\S~N adjustment range 调整幅度
`FPQ Oa*%3 administered exchange rate 受管制汇率
5G}4z>-]F) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fA6IW(_bi administration expenses 行政费用
{&n- @$? administration fee 手续费；行政费
zsXgpnlHT administration in bankruptcy 破产管理
Pp-N2t86#2 administration order 遗产管理令
3p=Xv%xd administrator 管理人；遗产管理人
E:x@O8F administrator of the estate 遗产管理人
g:M;S"U3*Y admission of debt 债项承认书
?Fl}@EA#M admission of proof 接纳债权证明
n?fy@R advance 放贷款项；垫付款项；预支款项；预付款项
BA c+T advance account 暂支帐目；预付款帐户
KMj\A
d advance compensation 预付补偿金
}#FV{C] advance from shareholder 股东垫款
v`Jt+?I advance pending reimbursement 预支以待日后付还
wHj 1+W advanced economy 先进经济体系
$&as5z8 advancement 预付；预付财产
o1ZVEvp advances warrant 垫款令
%^@l5h.lqB advancing 贷出
tTy !o= adverse balance 逆差
5v)^4(
) adverse exchange 逆汇
V1]GOmXz advertisement addressed to shareholders 在报章刊登的致股东通告
r >'tE7W9 advice for collection 托收通知书
o}v<~v( advice of drawing 提款通知书；汇票通知书
<a"(B*bBd advice of payment 付款通知
U3{<+vSR` Advisory Committee [Securities and Futures Commission]
Z< i }XCE 谘询委员会〔证券及期货事务监察委员会〕
v0\l~_|H Advisory Committee on Diversification 经济多元化谘询委员会
{$z54nvw$ affidavit 誓章；遗产申报誓章
1%+-}yo< affidavit of no receipt 述明无收款的誓章
qS vV |G affiliate 联号；联营公司；附属公司
qLmzA@Cv affiliated company 附属公司；联号；联营公司
m
!*F5x affirmation [estate duty] 非宗教式宣誓〔遗产税〕
BYq80Vk%@ affordability 负担能力
=y][j+WH African Development Bank [AfDB] 非洲开发银行
}=/zG!+ after-acquired property 事后取得的财产
@:}c(j after-hours dealing 市后交易
y(J~:"}7) after-tax profit 税后盈利；税后利润；税后溢利
^/ " }_bR agency agreement 代理协议
[<#j K}g agency expenses 代理机构的开支
Op%OQ14$ agency fee 代理费
VvyRZMR Agency Law 《代理法》
tP@NQ Co agent 代理人；承销人
X<L=*r^C,= agent of company 公司代理人
>9{?&#]x agent's fee 代理人费；经纪费
SY +0~5E aggregate 总计；总数；总体数字
OT
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I_r@Y:5{ aggregate assets and liabilities 总体资产与负债
Xf`e 4 aggregate at constant price 按固定价格计算的总体数字
u}iuf_ aggregate demand 总需求
G!Zb27u+ aggregate gross position 总持仓量
,u
`xneOs aggregate limit 总限额
^X96yj'? aggregate of salaries tax 合计薪俸税
<l<O2 l aggregate performance 总体表现；总体业绩
]I\GnDJ^ aggregate supply 总体供应
=P ( *j7= aggregate surplus 总盈余
f!x 9% aggregate total 整体总额
Z A(u"T~ aggregate value 总值；合计价值
Z~J]I|R: aggregated basis 合计基准
r^~+ <" aggregated net chargeable income 合计应课税入息实额
>5CK&6 aggregation 合并计算；合计；总和
(03/4*g_s aggregation of incomes of husband and wife 夫妇入息合并计算
%y RGN aggregation of property 财产的总和
XRV]u|w=g agio 差价；贴水
CPOH qK`k 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》
Hh% !4_AMw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/pj[c;aO 《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》
J~2SGXH)^? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9hA`I tS 《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》
!/}3/iU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"#~>q(4^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
z5jw\jBD agreement for a settlement 授产协议
TPN+jK agreement for assignment 转让协议
jKq*@o~} agreement for sale 售卖协议；买卖协议
[|Qzx w9 agreement for sale and purchase 买卖协议
}^&S^N 7 agreement for the payment of interest 支付利息协议
izl6L agreement for the repayment of money 还款协议
'S_i6K agreement of reinsurance 再保险协议
RCWmdR#}V Agricultural Bank of China 中国农业银行
RNk|h air passenger departure tax 飞机乘客离境税
>jI.$%L$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4qid+ [B airport tax 机场税
Wlc&QOfF alcohol duty 酒精税
<w9~T TS alienation 让与；让渡；转让
cX b*d|-|N alimony 生活费；赡养费
o !tC{"g All Ordinaries Index [AOI] 所有普通股指数
w)EY j+L all risks 全险；综合险
+u$l]~St\ All Sales Record for Stock Market 《股票市场成交报告》
#LasTN9 Allied Capital Resources Limited 新联财务有限公司
q/ljH _- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-ZaeX]^&Q\ allocation letter 拨款信件
@ZJL ]TO allocation of fund 分配款项；预留款项
pl]|yIZ allocation of profit 利润分配；溢利分配
KqFI2@v
allocation warrant 拨款令
{:1j>4m 2 allotment 分配；配股
BP3Ha8/X allotment notice 股份配售通知；配股通知
1wR[nBg*| allotment of shares 股份分配
dbby.% allowable 可获宽免；免税的
QHNyH allowable business loss 可扣除的营业亏损
? Lg(,-: allowable expenses 可扣税的支出
KwL_ae6fV allowance 免税额；津贴；备抵；准备金
:F:1(FDP allowance for debts 债项的免税额
cw<I L allowance for depreciation by wear and tear 耗损折旧免税额
*z~,|DQ(A allowance for funeral expenses 殡殓费的免税额
Cab.a)o allowance for inflation 为通货膨胀而预留的款项；通胀准备金
t7]j6>MK3q allowance for repairs and outgoings 修葺及支出方面的免税额
F rc kA allowance to debtor 给债务人的津贴
<X)\P}"L4 alteration of capital 资本更改
/*#o1W?wQZ alternate trustee 候补受托人
^FLs_= E amalgamation 合并
:{%[6lE^G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hE&6;3"> ambit of charges 征税范围；收费范围
es)^^kGj6f amended valuation 经修订的估值
` s7pM American Commodities Exchange 美国商品交易所
aw*]b.f American Express Bank Limited 美国运通银行
flmQNrC.8 American Stock Exchange 美国证券交易所
^ ptybVo amortization 摊销
JN
w I{ amount due from banks 存放银行同业的款项
PeJ#9hI~rQ amount due from banks abroad 存放海外银行同业的款项
hZJ~zx~ amount due from holding companies 控股公司欠款
ray3gM%JLj amount due from local banks 存放本港银行同业的款项
-#ZLu. amount due to banks 银行同业的存款
yNI0Do
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,6>3aD1w~q amount due to holding companies 控股公司存款
=z'(FP5!0 amount due to local banks 本港银行同业的存款
c""&He4zp amount due to outport banks 外埠银行同业的存款
NxHUOPAJc amount for note issue 发行纸币的款额
~ q ^o |? amount of bond 担保契据的款额
OFtaOjsyUa amount of consideration 代价款额
b G:\*1T amount of contribution 供款数额
U`(=iyWP= amount of indebtedness 负债款额
CTNL-> amount of principal of the loan 贷款本金额
"6jt$-? amount of rates chargeable 应征差饷数额
QY;(Ny/(y amount of share capital 股本额
t{ >K).' amount of sums assured 承保款额
nm5DNpHk amount of variation 变动幅度
;I4vPh5Q amount of vote 拨款数额
e8vy29\S amount payable 应付款额
p~ w] ~\ amount receivable 应收款额
?0 6gu1z/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
roQI;gq^ analysis 分析
kSz+UMC-7: ancillary risk 附属风险
Tw-N IT) annual account 周年帐目；周年帐目报表；年度决算；年结
^C'S-2nGH annual accounting date 年结日期
KqG b+N-@ annual allowance 每年免税额；年积金；年度津贴；年津
\ptO4E annual balance 年度余额
D kWp annual disposable income 每年可动用收入
CP 7Fe{P annual estimates 周年预算
8 B G Z annual fee 年费
<U3X4)r annual general meeting 周年大会
@vl$[Z| annual growth rate 年增率；每年增长率
<e UsMo< annual long-term supplement 长期个案每年补助金
w
% Hj' annual pensionable emolument 可供计算退休金的年薪
M@.l#
[@U annual report 年报
Q 5AS N"_ Annual Report on the Consumer Price Index 《消费物价指数年报》
Q4cCg7|0 annual return 周年报表；周年申报表；每年报税表格
(l99a&] t Annual Return Rules 《周年报表规则》
DzpWU8j annual review of consumer prices 每年消费物价回顾
H\>{<`sD;f annual roll-forward basis 逐年延展方式
vqeH<$WHvy annual salary 年薪
*p(_="J, annual statement 年度报表；年度决算表
uY5|Nmiu 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
)V1xL_hx/ annuitant 年金受益人
.
Vb|le(7 annuity 年金
%
G= cKM annuity contract 年金合约
a/V,iCiH annuity on human life 人寿年金
hi"C<b. antecedent debt 先前的债项
6$b =Tr=0 ante-dated cheque 倒填日期支票
hQ|mow@Zmz anticipated expenditure 预期开支
5k 0iVpjQ anticipated net profit 预期纯利
_m9k2[N! anticipated revenue 预期收入
"B3jq^ anti-inflation measure 反通货膨胀措施
AY52j anti-inflationary stance 反通货膨胀立场
IS]A<}j/- apparent deficit 表面赤字
HUx`RX0> apparent financial solvency 表面偿债能力
p :xyy*I apparent partner 表面合伙人
2PQBUq application for personal assessment 个人入息课税申请书
ZH
Q?{" application of fund 资金应用
')q0VaohC application to release as liquidator and to destruct the books of accounts and documents
NZ1B#PG,c 申请免除清盘人职务及毁灭帐簿与文件
x Q"uC!Gu4 appointed actuary 委任精算师
q1VKoKb6\: appointed auditor 委任核数师；委任审计师
A;d@NOI#,K appointed trustee 委任的受托人
|qX ?F` appointer 委任人
a[K&;) apportioned pro rata 按比例分摊
qra XAQ apportionment 分配；分摊
x"z\d,O%W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Tr?p/9.m
apportionment formula 分摊方程式
g4^ -B apportionment of estate duty 遗产税的分摊
R[m-jUL appraisal 估价；评估
GN|"RuQ appreciable growth 可观增长
j6l1<3j appreciable impact 显着影响
.s<0}<Aq> appreciable increase 可观增长
-- %XkO appreciation 增值；升值
fS"u"]j*e appreciation against other currencies 相对其他货币升值
Nw. )O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
] 0R*F30] appreciation tax 增值税
Y!M0JSaM appropriation 拨款；拨用；拨付
I7U /={[J appropriation account 拨款帐目
3 P0z$jh"H Appropriation Bill 拨款法案
\ aJ >? appropriation-in-aid system 补助拨款办法
Pn9". approved assets 核准资产
Vo"G@W)lZ approved basket stock 认可一篮子证券
r-T 1^u approved budget 核准预算
`<tR fl}qs approved charitable donation 认可慈善捐款
fn<dr(D x approved charitable institution 认可慈善机构
JzEg`Sn^ approved currency 核准货币；认可货币
E{V?[HcWq approved estimates 核准预算
:P-H8*n"" approved estimates of expenditure 核准开支预算
iFUiw& approved overseas insurer 核准海外保险人
iM8Cw/DS approved overseas trust company 核准海外信托公司
}Cu:BD.zQ approved pooled investment fund 核准汇集投资基金
OmB M)g approved provident fund scheme 认可公积金计划
q_[y|ETJ] approved provision 核准拨款
YIk@{V approved redeemable share 核准可赎回股份
#K^hKx9 approved regional stock 认可地区性证券
ft/k- 64 approved retirement scheme 认可退休金计划
\IQG%L{ approved subordinated loan 核准附属贷款
Uc!k) o#= arbitrage 套戥；套汇；套利
3N > V
sl arbitrageur 套戥者；套汇者
9Buss+K?/h arbitrary amount 临时款项
]2-Qj)mZ] arrangement 措施；安排；协定
{m U%.5 arrears 欠款
@ ]V cl"t arrears of pay 欠付薪酬
sO ) H#G arrears of revenue 逾期未收税款；逾期未收的帐项
|}d^lQ9 articles of association 组织章程；组织细则；组织章程细则
B*G]Dr) e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cWQJ9.:7 ascertainment of profit 确定利润
@|(cr: (=H "Asia Clear" “亚洲结算系统”
;jgf,fbM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
pBAA wHD Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`RY}g; Asian Development Fund [ADF] 亚洲发展基金
N-l`U(Z~P Asian dollar bond 亚洲美元债券
;y-JR$M Asian dollar market 亚洲美元市场
J0 Yb _(w Asian dollar rate 亚洲美元利率
#bt z94/~O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/5E0'y,|P Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
> 4ex5 asked price 沽盘；喊价；索价；卖方报价
<Ch9"1f3, assessable income 应评税入息
l 'l&Zqd assessable loss 应评税亏损
?u2\ *@C assessable profit 应评税利润
e^ *&& assessable value 应评税值
S<(i /5Z+ assessed profit 估定利润
d\qszYP[ assessed value 经评估价值
EF&CV{Sw assessment 评税；评定；估价；评税单
iU+SXsXLR4 assessment number 评税编号；估价编号
ir'<H<t2 assessment of additional tax 补加税评税
&7'=t 6 assessment of performance 业绩评估；实绩评价
V(cU/Aia^ Assessor 评税主任
0-PT%R asset price bubbles 资产价格泡沫
q2#Ebw %] asset-backed securities 具资产保证的证券
%rB,Gl:)g assets accretion 资产增值
1a9' *[ assets and liabilities 资产与负债
[`tOhL assets betterment statement 资产递增表；资产改进表
RV@B[: assets lending 实物放款；有抵押贷款
f/L8usBXq assets of the company passing on the death 死者去世时转移的公司资产
y= { k7 assets pledged as security for liabilities 用作负债抵押的资产
W.4R+kF< assets portfolio 资产投资组合
"#Z e3Uy\ assets price 资产价格
:[l}Bb, assets quality 资产质素
$-DW+|p.?^ assets realization 资产变现
zji9\ assets refinancing arrangement 资产再集资安排
eLT3b6'"? assets securitization 资产证券化
~V(>L=\V; assets situated outside Hong Kong 在香港以外地方的资产
8/2Wq~& assets stripping 削减资产；拆卖资产
UK
OhsE assets value 资产值
# >_t[ 9; assignee 承让人
.;31G0<w2 assignment 转让；转让书；转让契
u"5/QB{ assignment of interest 权益转让
J4]"@0 ?6 assignment of letters patent and trade mark 专利证书及商标转让
Hd4 ~v0eS assignment of property 物业转让；物业转让书
iM!V4Wih6 assignment right 转让权
7r,GdP . assignor 转让人
V@+sNM associate 有联系的人；有关连人士；相联者；合伙人；联系人
jA8Bmwt;w Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H`<u2fo|p associate member 附属会员
1<h@ ^s ; associated body corporate 相联法人团体
~~Cd 9Hzi associated company 相联公司；联属公司
+Q"s!\5 associated corporation 相联法团
&K !0yR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_&(Wz0 公认会计师公会〔英国〕
8r}tf3xMCM Association of Futures Exchange Brokers 香港期货经纪协会
%^W(sB$b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^XyC[ G@[ association of underwriters 承保人组织
&7kLSb&|; assumption of control 接管
bZSt< cH3 assurance 担保；保险；转易；转易书
= ?L16mu1& assurance of interest 权益的转易
)%/ Ni^ at 19XX price 按一九ＸＸ年价格计算
"o%okN at a discount 按赔价计算；按贴水价格计算；打折扣
no\G
># at a premium 按溢价计算；按升水价格计算
1V5N)ty at call 通知付款；按通知
'3^_:E5y at constant market price 按固定市价计算
%dw0\:P?Q at constant price 按固定价格计算
8F\'? 7 at cost 按成本计算
B$c'^
) at current market price 按当时市价计算；按现时市价计算
#U'}g * at current price 按当时价格计算；按现时价格计算
H^*[TX=#[ at factor cost 按要素成本计算；按生产要素成本计算
CWZv />,% at money-of-the-day price 按付款当日价格计算
Z3zD4-p$_ at or better 按指定或较佳价位〔买卖指令〕
!]"M]tyv\ at par 按面值计算；平价
ZLaht(`+ at sight 见票即付
`?&C5*P at the close 按收市盘
w)go79 at the opening 按开市盘
c 9gm% attestation 见证；见证条款
s'/_0 at-the-money option 平价期权
/hg^ hF attorney 受权人；受托代表人
J}Z\I Y, attornment 新拥有人承认书
u YFy4E3 attributable profit 可归属利润
X$%[%q8qg attributable share value 可归属股份价值
ixy:S1 pI Auckland Stock Exchange 奥克兰证券交易所
o7tlkSZ auction 拍卖
,*Wh{) auctioneer 拍卖商
m k~F@ audit 审计；核数
0I)eYksh Audit Commission 审计署
M G&vduu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Cjt].XR@ 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〕
R8.@5g _ audit review 帐目审查
c ~M'O26bW Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r"L:Mu audited account 审计帐目；经审计的帐目
ER`;0#3[9u audited annual account 经审计的周年帐目
H(?+-72K X audited balance sheet 经审计的资产负债表
B*`[8kb, auditor 核数师；核数主任；审计师
DbI)tDi 5D auditor's certificate 核数师证明书；审计师证明书
"@+Z1k-8U auditor's report 核数师报告；审计师报告
CC6]A M(i Aussie bond 澳元债券
3kr. 'O austerity budget 紧缩预算
"V:RK H` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/.m x\_$ Australia All Ordinaries Index 澳洲所有普通股票指数
| v> W Australian Dollar [AUD] 澳元
N#OO{`":Z` Australian Options Market 澳大利亚期权市场
$W;r S7b Australian Securities Commission 澳洲证券事务监察委员会
2e,cE6r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|em_l$oGc Australian Stock Exchange 澳大利亚证券交易所
BN`tiPNEp Austrian Schilling [ATS] 奥地利先令
Nc EPPl 0I authentication 认证；鉴证
z cV~)go6 authority to purchase 委托购买证；委购书
7O r?$ authorization 认可；核准；授权；授权书
3 cqc< authorization by direction 指示授权
OS~Z@'Eg authorization by instruction 指令授权
BMzS3;1_ authorization by warrant 令状授权
d^Cv9%X authorization of unit trust 单位信托的认可
&x.5TDB>% authorized agent 指定代理人
o
-x=/b authorized capital 法定资本
^6UE/4x!y authorized clerk 出市员
1b7 Q-elG authorized dealer 认可交易商
*[3tGiU J authorized financial institution 认可财务机构
fn //j7 j authorized fund 认可基金
F{&0(6^p! authorized fund house 获授权的基金公司；认可基金公司
BC%V<6JBu( authorized institution 认可机构
2Zq_zvKUt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;k1VY
Ie} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#%CB` l authorized insurer 获授权保险人；获认可承保人
<7%#RJw e authorized investment 特准投资项目
Zh:@A Fz:R authorized person 获授权人
W1}d6Sbg authorized representative 获授权代表
= b3<}] authorized share capital 法定股本
-!j5j:RR automated quotation system 自动报价系统
[r1 \FF@v, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
> W^"*B 自动交易系统〔香港期货交易所有限公司〕
)P W Zc?M automatic adjustment mechanism 自动调整机制
|'k7 ;UW automatic adjustment system 自动调整系统
jjoyMg95 Automatic Clearing House 自动票据交换所
=, U~ automatic exchange rates accumulation system 自动化汇率累集系统
x50ZwV&j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+o 6"Z) automatic teller machine [ATM] 自动柜员机
I&&[ ': autopay 自动转帐
|3EKK:RE available assets 可用资产
uw&p) available fiscal reserve 现存财政储备
gr >>]C$ available profit 可用利润
C oe%R(x5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
) k 6z average 平均；平均数；海损
r [n vgzv@ average basic salary 平均基本薪金
O3L:v{Kn average consumer expenditure 平均消费开支；一般消费开支
GZiN&}5e average cost 平均成本
K{G\=yJ(( average cost of land production 增辟土地平均成本
" V4ru&a average daily turnover 平均每日成交额
I(Q3YDdb average daily wage rate 平均每日工资率
]E vK.ORy average expenditure pattern 平均开支模式
5F 5 )Bh average growth rate 平均增长率
Dv B RK}' average net fixed assets 固定资产平均净值
dJ,,yA* average of relatives 相对价格平均数
=W'{xG} average price 平均价格
y(6*)~Dh average propensity to consume 平均消费倾向；一般消费倾向
QL@}hw.F average propensity to save 平均储蓄倾向；一般储蓄倾向
8Vm)jnM average rate 平均率
4V
5 average revenue 平均收入；平均收益
-[A=\]Rf J average stock 平均库存；平均存货
@3Mp>u/ average yearly rent 平均年租
<QRRD*\ avoidance of double taxation 避免双重课税
JW=P} h avoidance of tax 避税
