A:
z3}4 +~ ~ A share Ａ股；甲类股份
[[u&=.Au abatement of tax 减税；减扣免税额
8<ri "m, ABN AMRO Bank N.V. 荷兰银行
Ib4 8` above-the-line expenditure 线上项目支出；经常预算支出
$VJ=A< above-the-line receipt 线上项目收入；经常预算收入
u"n ~ 9!G ABSA Asia Limited 南非联合亚洲有限公司
4~r=[|(aY absolute change 绝对数值变更
\E<)B# absolute expenditure 实际开支
My'6 yQL absolute guideline figure 绝对准则数字
4a~9?}V : absolute interest 绝对权益
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[ absolute order of discharge 绝对破产解除令
mk~Lkwl absolute profit margin 绝对利润幅度
!*xQPanL absolute value 实值；绝对值
Ts:pk absolutely vested interest 绝对既得权益
WS0RvBvb absorbed cost 已吸收成本；已分摊成本
W m ?R B0 absorption 吸收；分摊；合并
BPKeG0F7 absorption rate 吸收率；摊配率；分摊率
U `"nX)$ ACB Finance Limited 亚洲商业财务有限公司
86@@j*c(@k acceptable form of reciprocity 合理的互惠条件
c~Hq.K$d acceptable rate 适当利率；适当汇率
LNU9M> acceptance agreement 承兑协议
V# 6`PD6 acceptance for honour 参加承兑
= %7 :[#n acceptor 承兑人；接受人；受票人
"|"bo5M: acceptor for honour 参加承兑人
F ;&'C$% accident insurance 意外保险
WYE[H 9x1? Accident Insurance Association of Hong Kong 香港意外保险公会
Im_`q\i accident insurance scheme 意外保险计划
]urcA,a accident year basis 意外年度基准
N|1k6g= 0 accommodation 通融；贷款
!'C^qrh accommodation bill 通融票据；空头票据
*K\/5Fzl accommodation party 汇票代发人
UkL'h&J~ account balance 帐户余额；帐户结余
f -6E> account book 帐簿
`}u~n u< account collected in advance 预收款项
-OuMC& account current book 往来帐簿
[XQoag;! account of after-acquired property 事后取得的财产报告
#PmF@
CHR account of defaulter 拖欠帐目
2{h9a0b account payable 应付帐款
%P9Zx!i> account payee only [A/C payee only] 只可转帐；存入收款人帐户
@ B3@M account receivable 应收帐款
.Isg1qrC account receivable report 应收帐款报表
an<tupi[E account statement 结单；帐单；会计财务报表
;comL29l2` account title 帐户名称；会计科目
W~QZ(:IK accountant's report 会计师报告
+kl@`&g a Accountant's Report Rules 会计师报告规则
TO)wjF_ accounting and auditing procedure 会计与审计程序；会计与核数程序
M|`%4vk> Accounting Arrangements 《会计安排》
.|{*.YE accounting basis 会计基础
g;bkV q accounting by Official Receiver 破产管理署署长呈交的帐目
?Zoq|Q+ Accounting Circular 《会计通告》
y?aOk-TaRA accounting class 会计类别
g!% csf accounting date 记帐日期；会计结算日期
c6 6Iy " accounting for money 款项核算
:/Nz' n Accounting Officer 会计主任
ou-5iH? accounting period 会计报告期；会计期
D1lHq/ accounting policy 会计政策；会计方针
bd<zn*H Z* accounting practice 会计惯例
f5/ ba9n I accounting principle 会计准则
^ yu^Du accounting record 会计记录
f=J#mmH w$ accounting report 会计报告
fi#o>tVyJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H, =??wN Accounting Society of China 中国会计学会
DjL(-7'p accounting statement 会计报表
#,
vN accounting system 会计制度；会计系统
e v?Hz8Q;( accounting transaction 会计事项；帐务交易
( {zp$P} accounting treatment 会计处理
8N8B${X accounting year 会计年度
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ho8d+A accretion 增值；添加
r0j:ll d accrual 应计项目；应累算数目
*RM#F ! A accrual basis 应计制；权责发生制
K | Y r accrual basis accounting 应计制会计；权责发生制会计
"v~w#\pz7 accrue 应累算；应计
E<&VK*{zcO accrued benefit 应累算利益
ZT_ EpT=1 accrued charges 应计费用
@eT!v{o accrued cumulative preference share dividend 应累算的累积优先股股息
x%x:gkq accrued expenses 应累算费用
/5r[M=_ihr accrued interest payable 应付利息；应计未付利息
.f&,~$e4 accrued interest receivable 应收利息；应计未收利息
0/ (YH accrued right 累算权益
o *I-~k accruing profit 应累算的利润
]Wv\$JXI accumulated fiscal reserve 累积财政储备
**0Y*Ax@ accumulated profit 累积利润；滚存溢利
fX} dh9 accumulated reserve 累积储备
XX}RbE#4 accumulation of surplus income 累积收益盈余
7,jh44(\= acquired assets 既得资产
UmQ 9_H 7 acquisition 收购；购置；取得
KY"W{D9ib acquisition cost 购置成本
\kWceu}H, acquisition expenses 购置费用
)Hlr 09t=] acquisition of 100% interest 收购全部股权
+\ .gd L) acquisition of control 取得控制权
rMf& H X acquisition of fixed assets 购置固定资产
/1tqTi acquisition of shell “买壳”
jPA?0h acquisition price 收购价
"W:'cIw act of God 天灾
|'=R`@w~0 acting partner 执事合伙人
Z1 0#6v active market 买卖活跃的市场；交投畅旺的市场；旺市
pU`Q[HOs active partner 积极参与的合伙人
v D}y %} active trading 交投活跃
WRFzb0;01 actual circulation 实际流通
W/{HZ< :. actual cost 实际成本
+l&ZN\@0X actual expenditure 实际开支；实际支出
<tgJ-rn L actual income 实际入息；实际收入；实际收益
[al$7R& actual market 现货市场
4(
^Ht actual price 现货价；实际价格
`;4zIBJ actual profit 实际利润
UG48g} actual quotation 实盘；实际价位；实际报价
;9 XM
s) actual year basis 按实际年度计算
CQzJ_aSJ ( actuals 实货
sRb)*p' actuarial investigation 精算调查
~ N_\V actuarial principle 精算原则
AVi
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EQz`o + Actuarial Society of Hong Kong 香港精算学会
&kR kOjuk actuarial valuation 精算师估值
d5+ (@HSR actuary 精算师
SS@# $t: ad referendum agreement 暂定协议；有待覆核的协定
#ra:^9;Es: ad valorem duty 从价税；按值征税
SgFyv<6>: ad valorem duty system 从价税制
Y-@K@Zu]? ad valorem fee 从价费
p?=rQte([ ad valorem tariff 从价关税
N ~g 'Z
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z)yxz:E additional amount for unexpired risk 未过期风险的额外款额
KS1Z&~4 additional assessable profit 补加应评税利润
Qy5\q W' additional assessment 补加评税
*w59BO&M4 additional commitment 额外承担
0b~5i-zM/ additional commitment vote 额外承担拨款
SpjL\ p0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{Qg"1 +hhM additional dependent parent allowance 供养父母额外免税额
E,u@,= j additional provision 额外拨款
L5of(gQ5] additional stamp duty 附加印花税
\BbemCPAm additional tax 补加税罚款；补加税款
"f(iQI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z';p27 5 adjudged bankrupt 被裁定破产
D*DCMMp=0 adjudicated bankrupt 裁定破产人
!ZD[ $lt+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
*ukugg. adjudication of bankruptcy 裁定破产；宣告破产
b qEwi[` adjudication of insolvency 裁定无力偿还债务
rH$0h2 adjusted actual 经调整的实数；调整后的实数
e
,k,L adjusted current assets 经调整的流动资产；调整后的流动资产
}*hY#jo1 adjusted figure 经调整的数字；调整后的数额
@T|mHfQ8 adjusted liabilities 经调整的负债；调整后的负债
?msx adjusted loss 经调整的亏损；调整后的亏损
y 7|x<Z adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
h$G&4_O adjusted profit 经调整的利润；调整后的利润
9L]x9lI; adjusted surplus 经调整的盈余额；调整后的盈余额
N3TkRJZ adjusted value 经调整的价值；调整后的价值
c*9Rz D#Zj adjustment 调整；修订；理算〔保险〕
=sPY+ ~<o adjustment centre 调剂中心
3 =KfNz_ adjustment lag 调整过程的时间差距；调整时差
q[ ] "`? adjustment mechanism 调整机制
$j)Er.!9|R adjustment of loss 亏损调整
%f#3;tpC8 adjustment process 调整过程；调整程序
BPIp3 i adjustment range 调整幅度
smF#'"{ administered exchange rate 受管制汇率
|Xlc2?e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8 sx\b administration expenses 行政费用
P'KaW u9z administration fee 手续费；行政费
KaZ*HPe( administration in bankruptcy 破产管理
12~zS administration order 遗产管理令
wtndXhVC4> administrator 管理人；遗产管理人
\3hhM}6)DM administrator of the estate 遗产管理人
[58xT>5`m admission of debt 债项承认书
5<<e_n.2q admission of proof 接纳债权证明
< }pqj3 advance 放贷款项；垫付款项；预支款项；预付款项
a 9(1 6k advance account 暂支帐目；预付款帐户
iL)q':xz advance compensation 预付补偿金
~2beVQ(U advance from shareholder 股东垫款
d>M&jSCL advance pending reimbursement 预支以待日后付还
;m,lS_[c advanced economy 先进经济体系
M P-A^QT advancement 预付；预付财产
J@ =1zL advances warrant 垫款令
KCGs *kp> advancing 贷出
O{,Uge2n, adverse balance 逆差
_~d C >`K adverse exchange 逆汇
Y
[0 S advertisement addressed to shareholders 在报章刊登的致股东通告
qDxz`}Ly= advice for collection 托收通知书
t^)q[g advice of drawing 提款通知书；汇票通知书
4~53% =+ advice of payment 付款通知
/x"gpKwsB Advisory Committee [Securities and Futures Commission]
DzkE*vR 谘询委员会〔证券及期货事务监察委员会〕
o 4L9Xb7=G Advisory Committee on Diversification 经济多元化谘询委员会
\( LKLlam affidavit 誓章；遗产申报誓章
/XjIm4EN affidavit of no receipt 述明无收款的誓章
7]_UZ)u affiliate 联号；联营公司；附属公司
Sd2R $ r affiliated company 附属公司；联号；联营公司
+*WE<4"!6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
dJ"3F(X affordability 负担能力
kzZtKN9Az African Development Bank [AfDB] 非洲开发银行
C0[Rf.* after-acquired property 事后取得的财产
l!ltgj after-hours dealing 市后交易
?D/r 1%Z after-tax profit 税后盈利；税后利润；税后溢利
.7ESPr agency agreement 代理协议
2-ev7: agency expenses 代理机构的开支
mHE4Es0 agency fee 代理费
8c\mm 0n Agency Law 《代理法》
L01 R.3Z+ agent 代理人；承销人
5YUn{qtD agent of company 公司代理人
#IDDKUE agent's fee 代理人费；经纪费
.^ N+ 'g aggregate 总计；总数；总体数字
* ,-)4)7d aggregate amount 总款额；总额
*r!1K!c aggregate assets and liabilities 总体资产与负债
%;(+s7 aggregate at constant price 按固定价格计算的总体数字
W@GcE;#- aggregate demand 总需求
Sdz!J 1 aggregate gross position 总持仓量
j0L9Q| s aggregate limit 总限额
*YZ' Uy? aggregate of salaries tax 合计薪俸税
41>Bm*if aggregate performance 总体表现；总体业绩
:Qh5ZO&G0 aggregate supply 总体供应
NDglse aggregate surplus 总盈余
CsS0(n(x aggregate total 整体总额
y4$UPLm aggregate value 总值；合计价值
Z`v6DfK} aggregated basis 合计基准
O66\s q aggregated net chargeable income 合计应课税入息实额
&ME[H aggregation 合并计算；合计；总和
%4Ylq|d aggregation of incomes of husband and wife 夫妇入息合并计算
@Ytsb!! aggregation of property 财产的总和
e<dFvMO agio 差价；贴水
G'q7@d {' Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
d}3<nz, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
I&3L1rl3{* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
F IDNhu Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l]Jk
}. 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
m1a0uEA
G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>Y?B(I2e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R!lN m,i agreement for a settlement 授产协议
aD8cqVhM3& agreement for assignment 转让协议
3 M8P% agreement for sale 售卖协议；买卖协议
E)o/C(g agreement for sale and purchase 买卖协议
HuBG?4Qd agreement for the payment of interest 支付利息协议
&NZN_% agreement for the repayment of money 还款协议
T9jp * agreement of reinsurance 再保险协议
s$YKdtR Agricultural Bank of China 中国农业银行
3}= .7qm air passenger departure tax 飞机乘客离境税
E&}r"rbI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?/9]"HFH N airport tax 机场税
T 5)Xl 'Q alcohol duty 酒精税
d{0b*l% alienation 让与；让渡；转让
Kg=TPNf"$ alimony 生活费；赡养费
D Km` All Ordinaries Index [AOI] 所有普通股指数
9Gfm?.O 5 all risks 全险；综合险
FSoL |lH All Sales Record for Stock Market 《股票市场成交报告》
m>k
j @^SQ Allied Capital Resources Limited 新联财务有限公司
ePa:_ ?( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
CTp~bGIv!= allocation letter 拨款信件
8)Z WR3)+W allocation of fund 分配款项；预留款项
-20 o%t allocation of profit 利润分配；溢利分配
6_=qpP-? allocation warrant 拨款令
JQYIvo1,Q allotment 分配；配股
K~z*P 0g* allotment notice 股份配售通知；配股通知
iaQ[}'6!$ allotment of shares 股份分配
.FK[Y?ci# allowable 可获宽免；免税的
J?)vsnD.H allowable business loss 可扣除的营业亏损
oD4NQR allowable expenses 可扣税的支出
[@U8&W allowance 免税额；津贴；备抵；准备金
F8Z<JcOI allowance for debts 债项的免税额
~`
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e'[T 5H I allowance for funeral expenses 殡殓费的免税额
xyj)W allowance for inflation 为通货膨胀而预留的款项；通胀准备金
10_eUQN allowance for repairs and outgoings 修葺及支出方面的免税额
iN8?~T}w allowance to debtor 给债务人的津贴
EXH{3E54)` alteration of capital 资本更改
SJoQaR,) > alternate trustee 候补受托人
yc|C}oQF amalgamation 合并
OYzt>hdH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#B8`qFpQC ambit of charges 征税范围；收费范围
g P/[=: amended valuation 经修订的估值
%E?:9. :NJ American Commodities Exchange 美国商品交易所
Q IQB American Express Bank Limited 美国运通银行
>&TSz5Q American Stock Exchange 美国证券交易所
wXPNfV<(2 amortization 摊销
SK uZik_ amount due from banks 存放银行同业的款项
bM; yXgorU amount due from banks abroad 存放海外银行同业的款项
q -M&f@Il amount due from holding companies 控股公司欠款
Bwjd/id q amount due from local banks 存放本港银行同业的款项
qF`;xa% ,} amount due to banks 银行同业的存款
,pa,: k? amount due to banks abroad 海外银行同业的存款
0 lXV+ l j amount due to holding companies 控股公司存款
%eT4Q~}5" amount due to local banks 本港银行同业的存款
`!S5FE"- amount due to outport banks 外埠银行同业的存款
/D` M? nD7 amount for note issue 发行纸币的款额
`Gx"3ZUn amount of bond 担保契据的款额
j|FGb: amount of consideration 代价款额
+P/"bwv0 amount of contribution 供款数额
D;Fvd: amount of indebtedness 负债款额
>9a%"<(2# amount of principal of the loan 贷款本金额
V"%2T z amount of rates chargeable 应征差饷数额
-}%'I ]R= amount of share capital 股本额
R"6Gm67 t amount of sums assured 承保款额
leiED' amount of variation 变动幅度
>s1FTB-$W amount of vote 拨款数额
&JAQ:([: amount payable 应付款额
bv;&oc:r amount receivable 应收款额
6#T?g7\pyR Amsterdam Stock Exchange 阿姆斯特丹证券交易所
RKdf1C analysis 分析
E"!9WF(2t5 ancillary risk 附属风险
1)/B V{n annual account 周年帐目；周年帐目报表；年度决算；年结
kMKI=>s+ annual accounting date 年结日期
GC66n1- X annual allowance 每年免税额；年积金；年度津贴；年津
+cvz annual balance 年度余额
Gsq R8n= annual disposable income 每年可动用收入
vVc:[i annual estimates 周年预算
0t}=F 4@&a annual fee 年费
[#V"a:8m} annual general meeting 周年大会
g-pDk*|I,Q annual growth rate 年增率；每年增长率
&FHE(7}/# annual long-term supplement 长期个案每年补助金
8xj4N%PA annual pensionable emolument 可供计算退休金的年薪
,
M /-lW annual report 年报
pWSYbN+d Annual Report on the Consumer Price Index 《消费物价指数年报》
-))>7skc annual return 周年报表；周年申报表；每年报税表格
E87/B%R Annual Return Rules 《周年报表规则》
6T< ~mn annual review of consumer prices 每年消费物价回顾
@p Qv}% annual roll-forward basis 逐年延展方式
HQ7-,!XO annual salary 年薪
daWmF annual statement 年度报表；年度决算表
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0| 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
75 K~ebRr annuitant 年金受益人
LnZ*,>1 Z annuity 年金
/4#.qq0\{c annuity contract 年金合约
F) {f{-@) annuity on human life 人寿年金
j:"+/5rV8 antecedent debt 先前的债项
}! 0,(<EsV ante-dated cheque 倒填日期支票
7
tF1g= \ anticipated expenditure 预期开支
}zRYT_: anticipated net profit 预期纯利
[ A|W0 anticipated revenue 预期收入
Wq0 h3AjR anti-inflation measure 反通货膨胀措施
|O\(<n S anti-inflationary stance 反通货膨胀立场
/AJ ^wY apparent deficit 表面赤字
eG|e1t K+ apparent financial solvency 表面偿债能力
-yg 9ug
apparent partner 表面合伙人
_E)xR application for personal assessment 个人入息课税申请书
^%M!!wlUH application of fund 资金应用
Z{chAg\ application to release as liquidator and to destruct the books of accounts and documents
\4K 8*` $ 申请免除清盘人职务及毁灭帐簿与文件
b6b mvHD appointed actuary 委任精算师
Mki(,Y|1~ appointed auditor 委任核数师；委任审计师
.}ohnnJB0 appointed trustee 委任的受托人
&w2.b:HF appointer 委任人
S#jH2fRo apportioned pro rata 按比例分摊
HGWwG d apportionment 分配；分摊
]WN{ 8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(loUO;S= apportionment formula 分摊方程式
fL83:<RK apportionment of estate duty 遗产税的分摊
g0rdF appraisal 估价；评估
e x'd^y appreciable growth 可观增长
aP8Im1<A appreciable impact 显着影响
)7q;F m_/ appreciable increase 可观增长
g]$>G0E`oD appreciation 增值；升值
1kio.9NIp appreciation against other currencies 相对其他货币升值
1dfA
8=L,s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
IL3,dad'^ appreciation tax 增值税
8 PXleAn appropriation 拨款；拨用；拨付
Y4@~NC U/ appropriation account 拨款帐目
F5:*;E;$ Appropriation Bill 拨款法案
H\8i9RI appropriation-in-aid system 补助拨款办法
+SPC@E_v approved assets 核准资产
]!Y zbvoR approved basket stock 认可一篮子证券
<2A4}+p: approved budget 核准预算
uAzV a!) approved charitable donation 认可慈善捐款
dAEz
hR[= approved charitable institution 认可慈善机构
v6s8 p approved currency 核准货币；认可货币
Zx}=c4I(y approved estimates 核准预算
=!U{vT approved estimates of expenditure 核准开支预算
V QPq+78 approved overseas insurer 核准海外保险人
w#Nn(!VR approved overseas trust company 核准海外信托公司
~Ufcy{x# approved pooled investment fund 核准汇集投资基金
&_" 3~:N8k approved provident fund scheme 认可公积金计划
\5s!lv*& approved provision 核准拨款
p]!,Bo ZL approved redeemable share 核准可赎回股份
n9bX[+#d approved regional stock 认可地区性证券
?aSL'GI approved retirement scheme 认可退休金计划
Lrq+0dI 65 approved subordinated loan 核准附属贷款
V xjHB?) arbitrage 套戥；套汇；套利
&9o @x]) @ arbitrageur 套戥者；套汇者
AKa{C
f arbitrary amount 临时款项
#A:I|Q 1$g arrangement 措施；安排；协定
x d(AUl4qY arrears 欠款
GgA =EdJn arrears of pay 欠付薪酬
CG=#rc]vz arrears of revenue 逾期未收税款；逾期未收的帐项
H1 \ ~T articles of association 组织章程；组织细则；组织章程细则
EoQ.d|:g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
of+$TKQNpN ascertainment of profit 确定利润
k B2+ Tr "Asia Clear" “亚洲结算系统”
jf/;`b r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D-ug$ZRg Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5 Nl>4d` Asian Development Fund [ADF] 亚洲发展基金
%=#&\ldPS Asian dollar bond 亚洲美元债券
h JF Q/( Asian dollar market 亚洲美元市场
2Q9s?C Asian dollar rate 亚洲美元利率
He#+zE ; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_<t3~{qUT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YLPiK asked price 沽盘；喊价；索价；卖方报价
H@G7oK assessable income 应评税入息
-uv1$| assessable loss 应评税亏损
ocdXzk` assessable profit 应评税利润
=b`>ggw# assessable value 应评税值
Oo7n_ h1 assessed profit 估定利润
G92=b *x/ assessed value 经评估价值
N1LR _vS" assessment 评税；评定；估价；评税单
YXV![gw0 assessment number 评税编号；估价编号
K<|b>PI.s assessment of additional tax 补加税评税
kZz;l(?0 assessment of performance 业绩评估；实绩评价
i"JF~6c< Assessor 评税主任
+"' h?7'C asset price bubbles 资产价格泡沫
,j&o H$mW asset-backed securities 具资产保证的证券
#7Q n\C2 assets accretion 资产增值
]t(g7lc}U assets and liabilities 资产与负债
/&kZ)XOi assets betterment statement 资产递增表；资产改进表
Yn J=&21 assets lending 实物放款；有抵押贷款
? _HTOOa assets of the company passing on the death 死者去世时转移的公司资产
!o*oT}6n assets pledged as security for liabilities 用作负债抵押的资产
j:<E=[Kl assets portfolio 资产投资组合
i]Kq assets price 资产价格
%#7M ~RB[ assets quality 资产质素
1ed#nB % assets realization 资产变现
j1/J9F' assets refinancing arrangement 资产再集资安排
F!fx A# assets securitization 资产证券化
-MB ,]m assets situated outside Hong Kong 在香港以外地方的资产
0Fbq/63 assets stripping 削减资产；拆卖资产
w'L;`k;Q assets value 资产值
&X|z (vSJ$ assignee 承让人
F+hsIsQ assignment 转让；转让书；转让契
3*8#cSQ/6o assignment of interest 权益转让
<~:
g assignment of letters patent and trade mark 专利证书及商标转让
RCxqqUS\C assignment of property 物业转让；物业转让书
L
Q;JtLu1 assignment right 转让权
]&}?J:+?0E assignor 转让人
<Xl G :nmY associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y ciZU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)Xg#x: associate member 附属会员
a 2).Az associated body corporate 相联法人团体
xh imRi associated company 相联公司；联属公司
F'SOl*v(s5 associated corporation 相联法团
jriliEz;f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_k
~bH\ ( 公认会计师公会〔英国〕
3!Be kn] Association of Futures Exchange Brokers 香港期货经纪协会
?dxhe7m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@ <alWBS association of underwriters 承保人组织
?+5K2Zk assumption of control 接管
~hM4({/QN assurance 担保；保险；转易；转易书
c-s ~q/ assurance of interest 权益的转易
->93.sge at 19XX price 按一九ＸＸ年价格计算
*d,SI[c%e at a discount 按赔价计算；按贴水价格计算；打折扣
A1YIPrav( at a premium 按溢价计算；按升水价格计算
z&-3H/ at call 通知付款；按通知
@x{;a 9y at constant market price 按固定市价计算
A>d*<#x at constant price 按固定价格计算
NINyg"g< at cost 按成本计算
I}?fy\1A& at current market price 按当时市价计算；按现时市价计算
p&ZD1qa at current price 按当时价格计算；按现时价格计算
:T'"%_d5 at factor cost 按要素成本计算；按生产要素成本计算
Rl 6E at money-of-the-day price 按付款当日价格计算
lW >bX C at or better 按指定或较佳价位〔买卖指令〕
a
nIdCOh at par 按面值计算；平价
|@d7o]eM| at sight 见票即付
<Pf W at the close 按收市盘
4; & ( at the opening 按开市盘
r i\r%x attestation 见证；见证条款
\&W~nYXq" at-the-money option 平价期权
RJd55+h attorney 受权人；受托代表人
[kC-g @ attornment 新拥有人承认书
y;Dw%m attributable profit 可归属利润
(?J&A r0 attributable share value 可归属股份价值
FQ O6w' Auckland Stock Exchange 奥克兰证券交易所
53l9s <bOQ auction 拍卖
:r#FI".q x auctioneer 拍卖商
B-eYWt8s audit 审计；核数
5ue{&z
@T Audit Commission 审计署
81 aY*\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[QL)6X r 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〕
=_v_#;h& audit review 帐目审查
T.&^1q WWA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\9D
'7/$I, audited account 审计帐目；经审计的帐目
O{%y `|m audited annual account 经审计的周年帐目
dq|z;, ` audited balance sheet 经审计的资产负债表
>B~p[wh0 auditor 核数师；核数主任；审计师
!xa,[$w(^ auditor's certificate 核数师证明书；审计师证明书
<L5[#V_ auditor's report 核数师报告；审计师报告
%JiA , Aussie bond 澳元债券
Vl'|l)b4W austerity budget 紧缩预算
BBy/b c! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8HTV"60hTs Australia All Ordinaries Index 澳洲所有普通股票指数
lm@<i4%$F Australian Dollar [AUD] 澳元
^#"!uCq]gM Australian Options Market 澳大利亚期权市场
oOJN?97!k Australian Securities Commission 澳洲证券事务监察委员会
E#_}y}7JY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rY($+O@a< Australian Stock Exchange 澳大利亚证券交易所
%iF<
px?Vc Austrian Schilling [ATS] 奥地利先令
qY0GeE>N authentication 认证；鉴证
"4L' 2w+ authority to purchase 委托购买证；委购书
}HXNhv-K authorization 认可；核准；授权；授权书
]M= 3Sn8} authorization by direction 指示授权
=" >O;L.xj authorization by instruction 指令授权
t
ZF G`'/ authorization by warrant 令状授权
$7 PFos%@ authorization of unit trust 单位信托的认可
f3*u_LO authorized agent 指定代理人
*S{%+1F authorized capital 法定资本
RQ|!?\a= authorized clerk 出市员
~fQ#-ekzqk authorized dealer 认可交易商
cV)C:!W2
authorized financial institution 认可财务机构
(wv DiW5 authorized fund 认可基金
)zen"](cze authorized fund house 获授权的基金公司；认可基金公司
9-)oA+$ authorized institution 认可机构
#9p{Y}2# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"1`c^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r#^X] authorized insurer 获授权保险人；获认可承保人
O2A Z|[*I authorized investment 特准投资项目
Ks!.$y:x authorized person 获授权人
!y?g$e` authorized representative 获授权代表
A^o
authorized share capital 法定股本
L4 2C< automated quotation system 自动报价系统
2rD`]neA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
f*kT7PJG 自动交易系统〔香港期货交易所有限公司〕
[O( 78n$$ automatic adjustment mechanism 自动调整机制
}&;0:hw% automatic adjustment system 自动调整系统
>*Y~I0> Automatic Clearing House 自动票据交换所
,?i#NN5p automatic exchange rates accumulation system 自动化汇率累集系统
`EV[uj&1S Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Yc\;`C automatic teller machine [ATM] 自动柜员机
ae#7*B autopay 自动转帐
{f )" ,# available assets 可用资产
{P-KU RQ available fiscal reserve 现存财政储备
b lxH`O! available profit 可用利润
_.wLQL~y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
sa*]q~ a average 平均；平均数；海损
%,>> <8 average basic salary 平均基本薪金
/1Rm^s)2z average consumer expenditure 平均消费开支；一般消费开支
cdzMao average cost 平均成本
mVU(u_ lh average cost of land production 增辟土地平均成本
t~X wF("; average daily turnover 平均每日成交额
a<c % Xy/ average daily wage rate 平均每日工资率
`^(6{p ? average expenditure pattern 平均开支模式
UHweV:(|T average growth rate 平均增长率
8p t;'' average net fixed assets 固定资产平均净值
Y@RPQPmIQ average of relatives 相对价格平均数
_vvn xG!x& average price 平均价格
h^34{pKDn average propensity to consume 平均消费倾向；一般消费倾向
hRGK W average propensity to save 平均储蓄倾向；一般储蓄倾向
c9i CH~ average rate 平均率
To DN^qE+ average revenue 平均收入；平均收益
b)'Ew27 average stock 平均库存；平均存货
bIe>j*VPh@ average yearly rent 平均年租
Lj({
T'f( avoidance of double taxation 避免双重课税
H6rW b6i avoidance of tax 避税
