A:
5G$5d:[( A share Ａ股；甲类股份
n|KY cU# abatement of tax 减税；减扣免税额
i8 3[': ABN AMRO Bank N.V. 荷兰银行
\ f)GW$` above-the-line expenditure 线上项目支出；经常预算支出
W+$G{XSr5C above-the-line receipt 线上项目收入；经常预算收入
=%c\<<]aV ABSA Asia Limited 南非联合亚洲有限公司
PC|ul{[*} absolute change 绝对数值变更
.t/@d(R absolute expenditure 实际开支
,Q0H)// ~ absolute guideline figure 绝对准则数字
PTqia! absolute interest 绝对权益
P+ wpX absolute order of discharge 绝对破产解除令
l5\V4 absolute profit margin 绝对利润幅度
QHc([ %oV absolute value 实值；绝对值
gga}mqMv= absolutely vested interest 绝对既得权益
yxU9W,D v absorbed cost 已吸收成本；已分摊成本
jL'`M%8O absorption 吸收；分摊；合并
#<EYO absorption rate 吸收率；摊配率；分摊率
Svr UXf ACB Finance Limited 亚洲商业财务有限公司
*[|+5LVn acceptable form of reciprocity 合理的互惠条件
}W&9} 9p" acceptable rate 适当利率；适当汇率
{ 8oGWQgrj acceptance agreement 承兑协议
+C[g>c}d acceptance for honour 参加承兑
1ANb=X|hig acceptor 承兑人；接受人；受票人
b6p'%;Y/ acceptor for honour 参加承兑人
$2RSYI`py accident insurance 意外保险
lW|v_oP9 Accident Insurance Association of Hong Kong 香港意外保险公会
Aa4Tq2G accident insurance scheme 意外保险计划
j 4+Px%sW accident year basis 意外年度基准
)^+hm+27v accommodation 通融；贷款
e<[ ] W4"A accommodation bill 通融票据；空头票据
;_2+Y^Qb accommodation party 汇票代发人
tC5-^5[y account balance 帐户余额；帐户结余
z^z`{B account book 帐簿
f c9@l a account collected in advance 预收款项
]5Dh<QY&. account current book 往来帐簿
-V;BkE76 account of after-acquired property 事后取得的财产报告
Q WEE%}\3} account of defaulter 拖欠帐目
Ak8Y?#"wz account payable 应付帐款
Ip:54 account payee only [A/C payee only] 只可转帐；存入收款人帐户
wy0?*)~ account receivable 应收帐款
c?u*, d) G account receivable report 应收帐款报表
RS
l*u[fB account statement 结单；帐单；会计财务报表
M .r7^9 P account title 帐户名称；会计科目
Kf*Dy:e accountant's report 会计师报告
^$sq U Accountant's Report Rules 会计师报告规则
6bLn8UT accounting and auditing procedure 会计与审计程序；会计与核数程序
q LP/z Accounting Arrangements 《会计安排》
R&a$w8 accounting basis 会计基础
{]Hv*{ ] accounting by Official Receiver 破产管理署署长呈交的帐目
/-G_0 A2wF Accounting Circular 《会计通告》
ai-rF^ehC accounting class 会计类别
Bc[ ~'gn accounting date 记帐日期；会计结算日期
eZN"t~\rX accounting for money 款项核算
" H<us?r{ Accounting Officer 会计主任
@un+y9m[C accounting period 会计报告期；会计期
S2_ (lS+R accounting policy 会计政策；会计方针
L+(ng accounting practice 会计惯例
~!!| #A)W accounting principle 会计准则
|ns?c0rM accounting record 会计记录
)>S,#_e*b accounting report 会计报告
Z6A-i@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nSC2wTH!1 Accounting Society of China 中国会计学会
JXYZ5&[ accounting statement 会计报表
> pP&/ accounting system 会计制度；会计系统
GNe^ ~ accounting transaction 会计事项；帐务交易
Y)+q[MZ R accounting treatment 会计处理
XWyP' \ accounting year 会计年度
\Z& Nd;o accretion 增值；添加
l
$"hhI8 accrual 应计项目；应累算数目
$2?j2}M accrual basis 应计制；权责发生制
IA({RE accrual basis accounting 应计制会计；权责发生制会计
mbGm a accrue 应累算；应计
kFV, Fg accrued benefit 应累算利益
XclTyUGoK+ accrued charges 应计费用
;}"Eqq : accrued cumulative preference share dividend 应累算的累积优先股股息
zdd-n[%@V accrued expenses 应累算费用
\r[u>7I accrued interest payable 应付利息；应计未付利息
IT&,?u% accrued interest receivable 应收利息；应计未收利息
%S}uCqcAK accrued right 累算权益
6/Xs}[iJ accruing profit 应累算的利润
dK4rr O accumulated fiscal reserve 累积财政储备
]L7A$sTUQ accumulated profit 累积利润；滚存溢利
)AQ^PBwp accumulated reserve 累积储备
_Uq' N0U accumulation of surplus income 累积收益盈余
<.B+&3') acquired assets 既得资产
^}B,0yUu' acquisition 收购；购置；取得
}$4z$& acquisition cost 购置成本
>[,eK= acquisition expenses 购置费用
v|o{AL:ei acquisition of 100% interest 收购全部股权
~~Ezt*lH acquisition of control 取得控制权
*^~
=/: acquisition of fixed assets 购置固定资产
@ 2)nhW/z6 acquisition of shell “买壳”
%dFJ'[jDL acquisition price 收购价
Qop, ~yK act of God 天灾
v/.'st2% acting partner 执事合伙人
f,KB B BbG active market 买卖活跃的市场；交投畅旺的市场；旺市
q`b6if" active partner 积极参与的合伙人
Z,A $h >Z active trading 交投活跃
dQ.# 8o= actual circulation 实际流通
\`2'W1O actual cost 实际成本
t'l4$}( actual expenditure 实际开支；实际支出
=I @t%Y actual income 实际入息；实际收入；实际收益
r(46jV.sD: actual market 现货市场
L2ydyXIsd actual price 现货价；实际价格
K+F"V W*? actual profit 实际利润
_!@:@e)yB{ actual quotation 实盘；实际价位；实际报价
z qo0P~ actual year basis 按实际年度计算
p;w&}l{{ actuals 实货
L ,dh$F actuarial investigation 精算调查
d*0 RBgn actuarial principle 精算原则
VNHce H actuarial report 精算师报告
8b)WOr6n Actuarial Society of Hong Kong 香港精算学会
JhFbze> actuarial valuation 精算师估值
-}|L<~ actuary 精算师
KBmO i ad referendum agreement 暂定协议；有待覆核的协定
%
D ad valorem duty 从价税；按值征税
+*]$PVAFA ad valorem duty system 从价税制
iM)K:L7d ad valorem fee 从价费
=GP Xuo ad valorem tariff 从价关税
3k`Q]O=OU additional allowance 额外免税额
|E v|A9J! additional amount for unexpired risk 未过期风险的额外款额
d8wVhZKI" additional assessable profit 补加应评税利润
7 v ZD additional assessment 补加评税
~Ld5WEp k3 additional commitment 额外承担
, ~O>8VbF additional commitment vote 额外承担拨款
Yi*F; V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&>,;ye>A additional dependent parent allowance 供养父母额外免税额
ctZ,qg*N additional provision 额外拨款
,,gMUpL7_8 additional stamp duty 附加印花税
}kqh[`: additional tax 补加税罚款；补加税款
3ic /xy;} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>8e)V
; adjudged bankrupt 被裁定破产
ahg:mlaob adjudicated bankrupt 裁定破产人
A'DFY { adjudication fee 裁定费；评定印花税额手续费；评估契据费
3' i6<
adjudication of bankruptcy 裁定破产；宣告破产
E1eGZ&&Gd adjudication of insolvency 裁定无力偿还债务
CO='[ 1"_5 adjusted actual 经调整的实数；调整后的实数
sFTAE1| adjusted current assets 经调整的流动资产；调整后的流动资产
tQ|c.`)W adjusted figure 经调整的数字；调整后的数额
olE(#}7V adjusted liabilities 经调整的负债；调整后的负债
N3n ] adjusted loss 经调整的亏损；调整后的亏损
OlOOg 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
g
X!>ef adjusted profit 经调整的利润；调整后的利润
x#D%3v"l_* adjusted surplus 经调整的盈余额；调整后的盈余额
p"ZvA^d\ adjusted value 经调整的价值；调整后的价值
K381B5_ h adjustment 调整；修订；理算〔保险〕
-e/}DGL adjustment centre 调剂中心
! C#oZU]P adjustment lag 调整过程的时间差距；调整时差
f+cb83}n] adjustment mechanism 调整机制
]#)(D-i adjustment of loss 亏损调整
|Vx [ adjustment process 调整过程；调整程序
'f\9' v adjustment range 调整幅度
g"m'
C6; administered exchange rate 受管制汇率
K z e?@* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fp' '+R[ administration expenses 行政费用
}=[p>3Dd administration fee 手续费；行政费
nK1eh@a9Qv administration in bankruptcy 破产管理
0K%okq|n administration order 遗产管理令
N P T-d administrator 管理人；遗产管理人
dLiiJ6pl* administrator of the estate 遗产管理人
tYu<(Z(l) admission of debt 债项承认书
'x*C#mt admission of proof 接纳债权证明
P%aqY~yF3 advance 放贷款项；垫付款项；预支款项；预付款项
xs ZG(Tz advance account 暂支帐目；预付款帐户
d4 S4
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V *j l advance from shareholder 股东垫款
)QE6X67i advance pending reimbursement 预支以待日后付还
&B{zS K$N advanced economy 先进经济体系
Qn* l,Z]US advancement 预付；预付财产
]<;7ZNG"Y5 advances warrant 垫款令
_z@/~M( advancing 贷出
msBoInhI adverse balance 逆差
MzIDeZ adverse exchange 逆汇
6e-ME3!<l advertisement addressed to shareholders 在报章刊登的致股东通告
41X`. advice for collection 托收通知书
"cKD# advice of drawing 提款通知书；汇票通知书
3W ?7hh advice of payment 付款通知
8R MM97@1Q Advisory Committee [Securities and Futures Commission]
IVNH.g' 谘询委员会〔证券及期货事务监察委员会〕
r%U6,7d =) Advisory Committee on Diversification 经济多元化谘询委员会
J4T"O<i$58 affidavit 誓章；遗产申报誓章
NUV">i.( affidavit of no receipt 述明无收款的誓章
zm&[K53 affiliate 联号；联营公司；附属公司
2{79,Js0 affiliated company 附属公司；联号；联营公司
lVvcrU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uy { O affordability 负担能力
46>rvy.r African Development Bank [AfDB] 非洲开发银行
zPa ubqB after-acquired property 事后取得的财产
^Arv6 kD, after-hours dealing 市后交易
`MI\/oM@ after-tax profit 税后盈利；税后利润；税后溢利
ET}Z>vU}+ agency agreement 代理协议
1K Fd
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LYD iqOrx agency fee 代理费
wL0[Slf} Agency Law 《代理法》
6$urrSQ`N0 agent 代理人；承销人
& =[!L0{ agent of company 公司代理人
MQoA\ agent's fee 代理人费；经纪费
duG!QS: aggregate 总计；总数；总体数字
<P h50s4 aggregate amount 总款额；总额
Wk%|%/: aggregate assets and liabilities 总体资产与负债
jIs>> aggregate at constant price 按固定价格计算的总体数字
Cqr{Nssu aggregate demand 总需求
cq
I $9 aggregate gross position 总持仓量
_E C7r>V& aggregate limit 总限额
N~!,
S;w aggregate of salaries tax 合计薪俸税
t "VT['8 aggregate performance 总体表现；总体业绩
iB)\* ) aggregate supply 总体供应
]? y~;-^ aggregate surplus 总盈余
#[ prG aggregate total 整体总额
XoKgs, y4 aggregate value 总值；合计价值
qO>UN[Y aggregated basis 合计基准
Y#F.{ i aggregated net chargeable income 合计应课税入息实额
[MIgQ.n aggregation 合并计算；合计；总和
cY5&1Shb~ aggregation of incomes of husband and wife 夫妇入息合并计算
05wkUo:9 aggregation of property 财产的总和
v@\S$qU2 agio 差价；贴水
; J W ]b] 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》
Hu|Tj<S Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vb>F)X?b_ 《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》
A e>+Fcv Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
JvAXLT 《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》
o +$v0vg%T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)g@+
MR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|5~Oh`w agreement for a settlement 授产协议
rI$NNk'A agreement for assignment 转让协议
T?1BcY
agreement for sale 售卖协议；买卖协议
c(Dp`f, agreement for sale and purchase 买卖协议
n #X~"|U` agreement for the payment of interest 支付利息协议
4/(#masIL agreement for the repayment of money 还款协议
eo]nkyYDP agreement of reinsurance 再保险协议
A%D 'Z85
- Agricultural Bank of China 中国农业银行
1/-3m Po air passenger departure tax 飞机乘客离境税
%0Ur3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&~_F2]oM airport tax 机场税
,WyEwc] alcohol duty 酒精税
p/Ul[7A4e alienation 让与；让渡；转让
KU8,8:yY alimony 生活费；赡养费
0|AgmW_7
. All Ordinaries Index [AOI] 所有普通股指数
yJ? =## all risks 全险；综合险
p"0# G&- All Sales Record for Stock Market 《股票市场成交报告》
1
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= Allied Capital Resources Limited 新联财务有限公司
?Bu*%+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0nt@}\j allocation letter 拨款信件
D tANb^ allocation of fund 分配款项；预留款项
!<];N0nt# allocation of profit 利润分配；溢利分配
%+'E x]B allocation warrant 拨款令
9nAP%MA` allotment 分配；配股
NJBSVC b allotment notice 股份配售通知；配股通知
irlFB#.. allotment of shares 股份分配
n-9xfn0U~# allowable 可获宽免；免税的
XM\\Imw allowable business loss 可扣除的营业亏损
a>v * allowable expenses 可扣税的支出
m"!SyN}&9? allowance 免税额；津贴；备抵；准备金
/r7xA}se^ allowance for debts 债项的免税额
?}Zo~]7E allowance for depreciation by wear and tear 耗损折旧免税额
# xO PF9 allowance for funeral expenses 殡殓费的免税额
[5&k{*}} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`CWhjL8^ allowance for repairs and outgoings 修葺及支出方面的免税额
(2b${ Q@V allowance to debtor 给债务人的津贴
.)/ ."V alteration of capital 资本更改
m 7k }k) alternate trustee 候补受托人
F(VVb(\jd amalgamation 合并
fw&*;a z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
lAnq2j| ambit of charges 征税范围；收费范围
V*n$$-5
1- amended valuation 经修订的估值
_<Ak M" American Commodities Exchange 美国商品交易所
b+~_/;Y9 American Express Bank Limited 美国运通银行
Z^'~iU-? American Stock Exchange 美国证券交易所
q(n"r0)= amortization 摊销
`N tW+v amount due from banks 存放银行同业的款项
vEI{AmogRx amount due from banks abroad 存放海外银行同业的款项
Zu"qTJE/1 amount due from holding companies 控股公司欠款
3jZGO9ttnS amount due from local banks 存放本港银行同业的款项
d[6 'w ? amount due to banks 银行同业的存款
D9+qT<ojN amount due to banks abroad 海外银行同业的存款
3wfcGQn|sD amount due to holding companies 控股公司存款
6xDk3 amount due to local banks 本港银行同业的存款
1'f_C<.0 amount due to outport banks 外埠银行同业的存款
336ETrG^0 amount for note issue 发行纸币的款额
T`e`nQ0nn amount of bond 担保契据的款额
uGZGI;9f4 amount of consideration 代价款额
|3~m8v2 - amount of contribution 供款数额
RG'iWA,9m` amount of indebtedness 负债款额
LzL)qdL amount of principal of the loan 贷款本金额
Pg}QRCB@ amount of rates chargeable 应征差饷数额
1o&z A<+NY amount of share capital 股本额
X$ @`4 amount of sums assured 承保款额
LcGKYl (\K amount of variation 变动幅度
I0x)d` amount of vote 拨款数额
,yC..aI amount payable 应付款额
K<^p~'f4P amount receivable 应收款额
"mQp#d/' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a]p9 [Nk analysis 分析
o-bH3Jkb]& ancillary risk 附属风险
+c% jOl annual account 周年帐目；周年帐目报表；年度决算；年结
T+L=GnYl annual accounting date 年结日期
az ZtuDfv annual allowance 每年免税额；年积金；年度津贴；年津
O84:ejro annual balance 年度余额
(G F}c\=T7 annual disposable income 每年可动用收入
aV$kxzEc annual estimates 周年预算
K/zb6=-> annual fee 年费
rN 9qH annual general meeting 周年大会
g-K;J4 K% annual growth rate 年增率；每年增长率
cg {5\ Vl annual long-term supplement 长期个案每年补助金
#TNjQNg@O annual pensionable emolument 可供计算退休金的年薪
P; .r oD9 annual report 年报
s4|tWfZ Annual Report on the Consumer Price Index 《消费物价指数年报》
\:+\H0 Bz annual return 周年报表；周年申报表；每年报税表格
:!_l@ =l Annual Return Rules 《周年报表规则》
n#6{K6}k~ annual review of consumer prices 每年消费物价回顾
PE5*]+lW. annual roll-forward basis 逐年延展方式
.F,l>wUNe annual salary 年薪
DinZ Z annual statement 年度报表；年度决算表
&.E/%pQ` 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
AO8 #l
YP? annuitant 年金受益人
<}lah%4F annuity 年金
[2,D] e annuity contract 年金合约
I/w;4!+) annuity on human life 人寿年金
H5 z1_O_+ antecedent debt 先前的债项
r[(;J0= ante-dated cheque 倒填日期支票
6?u`u t anticipated expenditure 预期开支
Tz)Ku anticipated net profit 预期纯利
|m KohV qr anticipated revenue 预期收入
:,l16{^ anti-inflation measure 反通货膨胀措施
VE y]vr} anti-inflationary stance 反通货膨胀立场
=6U5^+|d apparent deficit 表面赤字
E#_/#J]UQn apparent financial solvency 表面偿债能力
XQ=% a5w apparent partner 表面合伙人
"_&ZRcd* application for personal assessment 个人入息课税申请书
U@q5`4-!8 application of fund 资金应用
MH#Tp#RG application to release as liquidator and to destruct the books of accounts and documents
:h(RS ; 申请免除清盘人职务及毁灭帐簿与文件
i[[.1MnS appointed actuary 委任精算师
(nO2+@ ! appointed auditor 委任核数师；委任审计师
K+|XI|1p appointed trustee 委任的受托人
ho $}#o appointer 委任人
HWV A5E[`Y apportioned pro rata 按比例分摊
'o)Y!VYnJF apportionment 分配；分摊
1 ?BLL;[a8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c1E{J <pZ apportionment formula 分摊方程式
*f 7rLM* apportionment of estate duty 遗产税的分摊
5Xr})% L appraisal 估价；评估
6/ 5c| appreciable growth 可观增长
8 XY xyOl appreciable impact 显着影响
"*HM8\ appreciable increase 可观增长
:| 9vMM^$ appreciation 增值；升值
2->Lz appreciation against other currencies 相对其他货币升值
SZT n=\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p0W < K appreciation tax 增值税
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t'{g% appropriation 拨款；拨用；拨付
S(CkA\[rz appropriation account 拨款帐目
SZXSVz0j Appropriation Bill 拨款法案
cO]w*Hti appropriation-in-aid system 补助拨款办法
rmggP( approved assets 核准资产
2pmj*Y3"8 approved basket stock 认可一篮子证券
x%s1)\^A approved budget 核准预算
.tKBmq0xo" approved charitable donation 认可慈善捐款
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\+l% i approved charitable institution 认可慈善机构
YZ<z lU approved currency 核准货币；认可货币
hY!ek;/Gc approved estimates 核准预算
;: Z5Ft m approved estimates of expenditure 核准开支预算
`^#4okg] approved overseas insurer 核准海外保险人
=~J VU approved overseas trust company 核准海外信托公司
iDcTO} approved pooled investment fund 核准汇集投资基金
%Mj,\J! approved provident fund scheme 认可公积金计划
adu6`2 *$ approved provision 核准拨款
x"sbm approved redeemable share 核准可赎回股份
p>eYi \' approved regional stock 认可地区性证券
^~N:lW#= approved retirement scheme 认可退休金计划
[_jw8` approved subordinated loan 核准附属贷款
/RJ]MQ\*O arbitrage 套戥；套汇；套利
3|!3R'g/ > arbitrageur 套戥者；套汇者
EC5 = 2w< arbitrary amount 临时款项
XY{N"S8 arrangement 措施；安排；协定
?{aC-3VAT arrears 欠款
uDND o arrears of pay 欠付薪酬
Ce-=
- arrears of revenue 逾期未收税款；逾期未收的帐项
-BP10-V articles of association 组织章程；组织细则；组织章程细则
OIj.K@Kr Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;% d<Uk? ascertainment of profit 确定利润
q)9n%- YgP "Asia Clear" “亚洲结算系统”
3#'8 S_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vE,^K6q0` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hBRi5 &% Asian Development Fund [ADF] 亚洲发展基金
L7 54odc Asian dollar bond 亚洲美元债券
;6 W[%{ Asian dollar market 亚洲美元市场
Csy$1;"A Asian dollar rate 亚洲美元利率
HI{q# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xTu J~$( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m-$}'mEO asked price 沽盘；喊价；索价；卖方报价
E pO2%|@ assessable income 应评税入息
@5wc 3y assessable loss 应评税亏损
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89 assessable profit 应评税利润
|hj!NhBe assessable value 应评税值
(/nnN4\= assessed profit 估定利润
,\iXZ5"R assessed value 经评估价值
59{X; assessment 评税；评定；估价；评税单
'm`}XGUBS assessment number 评税编号；估价编号
. s>@@m- assessment of additional tax 补加税评税
K" V cPDK assessment of performance 业绩评估；实绩评价
*Sdx:G~gp Assessor 评税主任
9,~7,Py } asset price bubbles 资产价格泡沫
}wRm ~ asset-backed securities 具资产保证的证券
@ gb W: assets accretion 资产增值
IV!` ~\@ assets and liabilities 资产与负债
a9;KS>~bq assets betterment statement 资产递增表；资产改进表
[uGsF0#e assets lending 实物放款；有抵押贷款
T8Mqu`$r assets of the company passing on the death 死者去世时转移的公司资产
c*7|>7C$i assets pledged as security for liabilities 用作负债抵押的资产
G=[<KtWa assets portfolio 资产投资组合
- a@e28Y assets price 资产价格
3QBzyJW f assets quality 资产质素
,ja!OZ0$ assets realization 资产变现
RtR@wZ2\s assets refinancing arrangement 资产再集资安排
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Bz assets securitization 资产证券化
AB\Ya4O"9 assets situated outside Hong Kong 在香港以外地方的资产
)%S@l<%@? assets stripping 削减资产；拆卖资产
'u x!:b" assets value 资产值
`1P|<VbZ assignee 承让人
$%cHplQz 5 assignment 转让；转让书；转让契
i,^3aZwJ' assignment of interest 权益转让
6\I^]\YO assignment of letters patent and trade mark 专利证书及商标转让
$adZ|Q\ assignment of property 物业转让；物业转让书
tqpO3 assignment right 转让权
@Q,Q"c2 assignor 转让人
O!nS3%De associate 有联系的人；有关连人士；相联者；合伙人；联系人
!@ ]IJ"\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
L(C`<iE&3 associate member 附属会员
;AJ Q2 associated body corporate 相联法人团体
8Yk*$RR9 associated company 相联公司；联属公司
aOd#f:{y associated corporation 相联法团
<-?C\c~G@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
iii|;v ]+ 公认会计师公会〔英国〕
Z5(9=8hB/ Association of Futures Exchange Brokers 香港期货经纪协会
X-nC2[tu'W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W;=Ae~ association of underwriters 承保人组织
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'MWP assumption of control 接管
#0T/^ # assurance 担保；保险；转易；转易书
FHU6o910 assurance of interest 权益的转易
Jq M F9|{H at 19XX price 按一九ＸＸ年价格计算
6Jq[]l"v at a discount 按赔价计算；按贴水价格计算；打折扣
,k~' S~w. at a premium 按溢价计算；按升水价格计算
1UJ rPM% at call 通知付款；按通知
V6P-?Nd at constant market price 按固定市价计算
p& RC#wYu at constant price 按固定价格计算
04dz ?`HuB at cost 按成本计算
MuOKauYa at current market price 按当时市价计算；按现时市价计算
tXtNK2-1 at current price 按当时价格计算；按现时价格计算
8 O]`3oa> at factor cost 按要素成本计算；按生产要素成本计算
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mip at money-of-the-day price 按付款当日价格计算
4zS0kk;+ at or better 按指定或较佳价位〔买卖指令〕
=[]6NjKS, at par 按面值计算；平价
ciODTq? at sight 见票即付
cg3}33Z;6 at the close 按收市盘
$2h%IK>#G at the opening 按开市盘
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attestation 见证；见证条款
]Ac}+? at-the-money option 平价期权
-ym DRoi attorney 受权人；受托代表人
-MS#YcsV attornment 新拥有人承认书
]87BP%G attributable profit 可归属利润
:sg}e attributable share value 可归属股份价值
e1-tp D:J Auckland Stock Exchange 奥克兰证券交易所
HuTtp|zM> auction 拍卖
LE<J<~2Z auctioneer 拍卖商
24#qg ' audit 审计；核数
L>~T c Audit Commission 审计署
)L:e0u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
JXJ+lZmsz audit review 帐目审查
^C'0Y.H S Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:+Ukwno?/ audited account 审计帐目；经审计的帐目
1V1I[CxlX audited annual account 经审计的周年帐目
70 7( LG audited balance sheet 经审计的资产负债表
o p9dYjG7 auditor 核数师；核数主任；审计师
_|GbU1Hz auditor's certificate 核数师证明书；审计师证明书
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Do auditor's report 核数师报告；审计师报告
WuU wd#e Aussie bond 澳元债券
Su,:f_If, austerity budget 紧缩预算
!-7n69:G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i WD|F- Australia All Ordinaries Index 澳洲所有普通股票指数
Z,#H\1v3lB Australian Dollar [AUD] 澳元
0i _ :J Australian Options Market 澳大利亚期权市场
klJ21j0Bb2 Australian Securities Commission 澳洲证券事务监察委员会
rT[qh+KWe Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ia'z9 Australian Stock Exchange 澳大利亚证券交易所
Q"qI'*Kgt Austrian Schilling [ATS] 奥地利先令
viAAb authentication 认证；鉴证
yV8J-YdsG authority to purchase 委托购买证；委购书
L_!ShE authorization 认可；核准；授权；授权书
oVy{~D= authorization by direction 指示授权
FoK2h! _ authorization by instruction 指令授权
;`#R9\C=h authorization by warrant 令状授权
;Z{D@g+ authorization of unit trust 单位信托的认可
ElQ?|HsQ6p authorized agent 指定代理人
7v%c. authorized capital 法定资本
\_1a#|97e authorized clerk 出市员
DD$> 3` authorized dealer 认可交易商
W\kli';jyC authorized financial institution 认可财务机构
y,nmPX?]n authorized fund 认可基金
VQla.Y authorized fund house 获授权的基金公司；认可基金公司
aL;!BlU8v authorized institution 认可机构
mcez3gH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
JaY"Wfc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
12n:)yQy authorized insurer 获授权保险人；获认可承保人
&Pr\n&9A authorized investment 特准投资项目
Z igv;}# authorized person 获授权人
[HQ )4xG authorized representative 获授权代表
*z0d~j*W; authorized share capital 法定股本
Lg7A[\c
~ automated quotation system 自动报价系统
E7A!,A&> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m]2xOR_ 自动交易系统〔香港期货交易所有限公司〕
{=[>N>" automatic adjustment mechanism 自动调整机制
e NIzI]~ automatic adjustment system 自动调整系统
z l r ! Automatic Clearing House 自动票据交换所
k3#'g'>yh automatic exchange rates accumulation system 自动化汇率累集系统
0ae8Xm3J@R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q>%n&;: automatic teller machine [ATM] 自动柜员机
p +i 1sY autopay 自动转帐
W91 yj: available assets 可用资产
5X! -Hj
available fiscal reserve 现存财政储备
kMQ
/ 9~ available profit 可用利润
rz "$zc. ) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5YD~l(,S1] average 平均；平均数；海损
+Dy ^4p?o average basic salary 平均基本薪金
iT-coI average consumer expenditure 平均消费开支；一般消费开支
Z[. M>| average cost 平均成本
o & q>[c average cost of land production 增辟土地平均成本
E]`7_dG+T average daily turnover 平均每日成交额
}sXTZX average daily wage rate 平均每日工资率
+x"uP average expenditure pattern 平均开支模式
h+ [6i{ average growth rate 平均增长率
O_:l;D#i average net fixed assets 固定资产平均净值
_nbr%PD, average of relatives 相对价格平均数
aZA ``#p + average price 平均价格
T^}UE< average propensity to consume 平均消费倾向；一般消费倾向
sW[-qPK< average propensity to save 平均储蓄倾向；一般储蓄倾向
jfuHZ^ YA average rate 平均率
y"JR kJ average revenue 平均收入；平均收益
IO+]^nY ` average stock 平均库存；平均存货
sasurR|; average yearly rent 平均年租
6z 9
'|;,4 avoidance of double taxation 避免双重课税
TQ4@|S:OF avoidance of tax 避税
