A:
Der'45]* ^ A share Ａ股；甲类股份
\((5S d abatement of tax 减税；减扣免税额
a=v H:D ABN AMRO Bank N.V. 荷兰银行
WGyPyG#Fl above-the-line expenditure 线上项目支出；经常预算支出
W1ndb: above-the-line receipt 线上项目收入；经常预算收入
rj?c ABSA Asia Limited 南非联合亚洲有限公司
}([}A`@ absolute change 绝对数值变更
1 Tev&J absolute expenditure 实际开支
C~. T[Mlu absolute guideline figure 绝对准则数字
kjXwVGK=P< absolute interest 绝对权益
q]*jT b absolute order of discharge 绝对破产解除令
cm q4w&x/ absolute profit margin 绝对利润幅度
e-1G\}E absolute value 实值；绝对值
A]drNFE absolutely vested interest 绝对既得权益
QXO~DR1 absorbed cost 已吸收成本；已分摊成本
0O-"t P8o absorption 吸收；分摊；合并
( )f ) absorption rate 吸收率；摊配率；分摊率
xD sKb_ ACB Finance Limited 亚洲商业财务有限公司
uyWw3> acceptable form of reciprocity 合理的互惠条件
oMOh4NH,x acceptable rate 适当利率；适当汇率
_j*I\ acceptance agreement 承兑协议
sD&V_
&i acceptance for honour 参加承兑
3Wx\Liw, acceptor 承兑人；接受人；受票人
C@<gCM j," acceptor for honour 参加承兑人
#7}YSfm^6 accident insurance 意外保险
FU.?n)P Accident Insurance Association of Hong Kong 香港意外保险公会
F[W0gjUc accident insurance scheme 意外保险计划
8!@}\ 6qM accident year basis 意外年度基准
*O\lR-z!k accommodation 通融；贷款
SUW=-M accommodation bill 通融票据；空头票据
x3.,zfWs accommodation party 汇票代发人
7W5Cm\ account balance 帐户余额；帐户结余
}z|9F(I account book 帐簿
sYvlf0 account collected in advance 预收款项
IS;[oJef account current book 往来帐簿
@2-;,VL 3 account of after-acquired property 事后取得的财产报告
9`? M-U account of defaulter 拖欠帐目
W5~!)Ec account payable 应付帐款
:_ =YH+bZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
X|QokAR{$> account receivable 应收帐款
.])X.7@x account receivable report 应收帐款报表
Vo%Z| account statement 结单；帐单；会计财务报表
{z;4t&5
account title 帐户名称；会计科目
" SP6o accountant's report 会计师报告
A..`?oGj Accountant's Report Rules 会计师报告规则
>$)~B 4 accounting and auditing procedure 会计与审计程序；会计与核数程序
=^_a2_B Bl Accounting Arrangements 《会计安排》
1?.NJ<)F accounting basis 会计基础
{vZAOz7# accounting by Official Receiver 破产管理署署长呈交的帐目
w ykaf Accounting Circular 《会计通告》
6UL9+9[C accounting class 会计类别
N.ZuSkRM accounting date 记帐日期；会计结算日期
2"% f:?xV{ accounting for money 款项核算
` K0PLxSv Accounting Officer 会计主任
]&`=p{Z accounting period 会计报告期；会计期
S1m5z,G accounting policy 会计政策；会计方针
#E B
Rc4>, accounting practice 会计惯例
D(&WEmm\B accounting principle 会计准则
F~bDg tN3 accounting record 会计记录
!$!%era` accounting report 会计报告
iM6(bmc. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
dO,; k + Accounting Society of China 中国会计学会
gr{*wYL accounting statement 会计报表
Np+pJ c1 accounting system 会计制度；会计系统
uY/C iTWr accounting transaction 会计事项；帐务交易
{))Cb9' accounting treatment 会计处理
|YfJ#Agm+ accounting year 会计年度
vb`aV<Mh H accretion 增值；添加
Q~P|=* accrual 应计项目；应累算数目
F2EX7Crj accrual basis 应计制；权责发生制
?32i1F! accrual basis accounting 应计制会计；权责发生制会计
2~B5?(g accrue 应累算；应计
ugTnz$ accrued benefit 应累算利益
A4b+:MQ*OX accrued charges 应计费用
Nw -U*y accrued cumulative preference share dividend 应累算的累积优先股股息
dy'lM ;@- accrued expenses 应累算费用
U}5]Vm$] accrued interest payable 应付利息；应计未付利息
D0TFC3.k} accrued interest receivable 应收利息；应计未收利息
CVEo<Tz accrued right 累算权益
82?LZ?!PD accruing profit 应累算的利润
kc} |L9 accumulated fiscal reserve 累积财政储备
AR&l9R[{N accumulated profit 累积利润；滚存溢利
NLxR6O4}8 accumulated reserve 累积储备
"ctZ"* accumulation of surplus income 累积收益盈余
9U=6l]Np acquired assets 既得资产
=A$ d)& acquisition 收购；购置；取得
c R*~JwC: acquisition cost 购置成本
*~b~y7C acquisition expenses 购置费用
{MDM= ;WP_ acquisition of 100% interest 收购全部股权
FP*kA_z$ acquisition of control 取得控制权
^uVPN1}b^@ acquisition of fixed assets 购置固定资产
H\9ePo\b~ acquisition of shell “买壳”
P_75-0G acquisition price 收购价
036QV M$ act of God 天灾
bqx2lQf,_ acting partner 执事合伙人
HEhBOER? active market 买卖活跃的市场；交投畅旺的市场；旺市
,]das active partner 积极参与的合伙人
_Vt(Eg_\ active trading 交投活跃
yUO%@; actual circulation 实际流通
Uty0mc( actual cost 实际成本
>$=l;jO`n actual expenditure 实际开支；实际支出
xh!T,|IR actual income 实际入息；实际收入；实际收益
l0g+OMt actual market 现货市场
bT|-G2g7Z actual price 现货价；实际价格
(XFF}~>B. actual profit 实际利润
}nO%q6|\V actual quotation 实盘；实际价位；实际报价
K,*-Y)v2W actual year basis 按实际年度计算
-7%dg Y( actuals 实货
aYWUwYB$ actuarial investigation 精算调查
/~c9'38 actuarial principle 精算原则
pE X Q actuarial report 精算师报告
1&9w]\Ae7l Actuarial Society of Hong Kong 香港精算学会
P.1Z@HC actuarial valuation 精算师估值
&0J8I Cd= actuary 精算师
3v `@** ad referendum agreement 暂定协议；有待覆核的协定
E]r<t# ad valorem duty 从价税；按值征税
KDA2
H> ad valorem duty system 从价税制
qG g2 9 ad valorem fee 从价费
sr(nd35 ad valorem tariff 从价关税
n1PvZ~^3 additional allowance 额外免税额
yw89*:A6 additional amount for unexpired risk 未过期风险的额外款额
*m`x/_y + additional assessable profit 补加应评税利润
M
8(w+h{ additional assessment 补加评税
Dqd2e &a\ additional commitment 额外承担
|_ U!i additional commitment vote 额外承担拨款
q]SH'Wd additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
* Gj`1# Z$ additional dependent parent allowance 供养父母额外免税额
Ag8lI+
h additional provision 额外拨款
8|5+\1!#/) additional stamp duty 附加印花税
6Lg#co}9 additional tax 补加税罚款；补加税款
C#3&,G W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0V` ~z-# adjudged bankrupt 被裁定破产
F|o 1r adjudicated bankrupt 裁定破产人
NdX C8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
R9QW%!:,\2 adjudication of bankruptcy 裁定破产；宣告破产
d5R2J:dI adjudication of insolvency 裁定无力偿还债务
h%v qt~0 adjusted actual 经调整的实数；调整后的实数
mC?}:W M@ adjusted current assets 经调整的流动资产；调整后的流动资产
1|:;~9n<t adjusted figure 经调整的数字；调整后的数额
uX&h~qE/ adjusted liabilities 经调整的负债；调整后的负债
F6:LH,~8 adjusted loss 经调整的亏损；调整后的亏损
2^:iU{ 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
t2rZ%[O adjusted profit 经调整的利润；调整后的利润
r@wE ?hK adjusted surplus 经调整的盈余额；调整后的盈余额
&4l !2 adjusted value 经调整的价值；调整后的价值
[MKt\( adjustment 调整；修订；理算〔保险〕
+"~*L,ken0 adjustment centre 调剂中心
0 wDhX adjustment lag 调整过程的时间差距；调整时差
w]V684[> adjustment mechanism 调整机制
U b4)x adjustment of loss 亏损调整
8H8Q adjustment process 调整过程；调整程序
[ lK`~MlQ adjustment range 调整幅度
K2V?[O# administered exchange rate 受管制汇率
bBGg4{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lEb H4 g administration expenses 行政费用
u
bZ`Y$ administration fee 手续费；行政费
e :_[0# administration in bankruptcy 破产管理
|W& K@g$ administration order 遗产管理令
EZ hk(LE administrator 管理人；遗产管理人
mGoC8t}iP administrator of the estate 遗产管理人
n,_9Eh#WD admission of debt 债项承认书
yD8Qy+6 L admission of proof 接纳债权证明
O-P`HKr advance 放贷款项；垫付款项；预支款项；预付款项
![M tJo5 advance account 暂支帐目；预付款帐户
<dz_7hR" advance compensation 预付补偿金
tq=M 9c advance from shareholder 股东垫款
]g ,j advance pending reimbursement 预支以待日后付还
w]N;HlU advanced economy 先进经济体系
O<dC vH advancement 预付；预付财产
1W}k>t8?h' advances warrant 垫款令
k
,r*xt advancing 贷出
J&+" adverse balance 逆差
O~6AX)|&= adverse exchange 逆汇
Xd1+?2 advertisement addressed to shareholders 在报章刊登的致股东通告
~L> &p advice for collection 托收通知书
??++0<75 advice of drawing 提款通知书；汇票通知书
Gvr> n@n advice of payment 付款通知
'] _7Xa' Advisory Committee [Securities and Futures Commission]
.t{uzDM 谘询委员会〔证券及期货事务监察委员会〕
N%u4uLP5k Advisory Committee on Diversification 经济多元化谘询委员会
s= z$;1C affidavit 誓章；遗产申报誓章
rm|,+ { affidavit of no receipt 述明无收款的誓章
6Yqqq[#V/ affiliate 联号；联营公司；附属公司
vSH-hAk affiliated company 附属公司；联号；联营公司
yHZ&5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uOZSX.o^ affordability 负担能力
PMvm4< African Development Bank [AfDB] 非洲开发银行
RL/5 o" after-acquired property 事后取得的财产
l^$U~OB8k after-hours dealing 市后交易
M.C`nI4 after-tax profit 税后盈利；税后利润；税后溢利
<Oy2 JjY agency agreement 代理协议
aghlYcPg agency expenses 代理机构的开支
4=& d{.E agency fee 代理费
<\d2)I v Agency Law 《代理法》
<UGM/+aO agent 代理人；承销人
ygUX ]*m! agent of company 公司代理人
CL t(_! q agent's fee 代理人费；经纪费
(+B rC` aggregate 总计；总数；总体数字
f;&XTF5D^ aggregate amount 总款额；总额
Uf ?+oc'{ aggregate assets and liabilities 总体资产与负债
gAsjkN t? aggregate at constant price 按固定价格计算的总体数字
QPvWdjf#mM aggregate demand 总需求
)[y KO aggregate gross position 总持仓量
I^D*) z aggregate limit 总限额
f&&Ao aggregate of salaries tax 合计薪俸税
1WY $Vs aggregate performance 总体表现；总体业绩
VwXR ,( aggregate supply 总体供应
>}u#KBedE aggregate surplus 总盈余
m&s;z Q aggregate total 整体总额
Us> aggregate value 总值；合计价值
+|4olK$[ aggregated basis 合计基准
!&v"+ K3lU aggregated net chargeable income 合计应课税入息实额
9R&.$5[W(s aggregation 合并计算；合计；总和
|;U3pq) aggregation of incomes of husband and wife 夫妇入息合并计算
eV0eMDY5 aggregation of property 财产的总和
*;lb<uLv agio 差价；贴水
xz7CnW1 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
F^=y+}]= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bPl'?3 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
/ u"Iq8QA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!wro7ilMB 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
jd`]]FAww Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NG4@L1f% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7&V3f=aj6 agreement for a settlement 授产协议
x3jjtjf agreement for assignment 转让协议
y e| 2gH agreement for sale 售卖协议；买卖协议
=P rz| agreement for sale and purchase 买卖协议
E6- ~ agreement for the payment of interest 支付利息协议
&G3$q,`H agreement for the repayment of money 还款协议
G B6(WAmr agreement of reinsurance 再保险协议
+>% AG&Pc Agricultural Bank of China 中国农业银行
'sk M$jr air passenger departure tax 飞机乘客离境税
z34+ 1d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z_T~2t airport tax 机场税
*r6 v9 alcohol duty 酒精税
ZalL}?E
? alienation 让与；让渡；转让
J %E0Wd alimony 生活费；赡养费
+bWo{ All Ordinaries Index [AOI] 所有普通股指数
b}hQU~,E all risks 全险；综合险
S7R*R} All Sales Record for Stock Market 《股票市场成交报告》
UK[+I]I
p Allied Capital Resources Limited 新联财务有限公司
`_J>R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t*c_70|@k allocation letter 拨款信件
;Z,l };b allocation of fund 分配款项；预留款项
MA7&fNjB allocation of profit 利润分配；溢利分配
~AF'
6"A allocation warrant 拨款令
T 7M];@q allotment 分配；配股
obgO-d9l allotment notice 股份配售通知；配股通知
x\G<R; Q allotment of shares 股份分配
X:
Be' allowable 可获宽免；免税的
Maiy d allowable business loss 可扣除的营业亏损
RF\h69]:I allowable expenses 可扣税的支出
s-l3_210 allowance 免税额；津贴；备抵；准备金
SMQC/t]HT allowance for debts 债项的免税额
$@WA}\D allowance for depreciation by wear and tear 耗损折旧免税额
n+Ng7 allowance for funeral expenses 殡殓费的免税额
>vuR:4B allowance for inflation 为通货膨胀而预留的款项；通胀准备金
g_"B:DR allowance for repairs and outgoings 修葺及支出方面的免税额
UXHtmi|_: allowance to debtor 给债务人的津贴
P;ZVv{m T alteration of capital 资本更改
Vz y )jf alternate trustee 候补受托人
7TZ,bD_ amalgamation 合并
Uz `OAb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G4uOY?0N ambit of charges 征税范围；收费范围
4 8 mTL+* amended valuation 经修订的估值
r F to1m American Commodities Exchange 美国商品交易所
miY=xwK& American Express Bank Limited 美国运通银行
!Jaj2mS.N American Stock Exchange 美国证券交易所
(~ :ip)v amortization 摊销
+n|@'= ] amount due from banks 存放银行同业的款项
tYUo ;V amount due from banks abroad 存放海外银行同业的款项
. B6mvb\ amount due from holding companies 控股公司欠款
qp/nWGj amount due from local banks 存放本港银行同业的款项
c>#3{}X|x% amount due to banks 银行同业的存款
(%{!TJg ZR amount due to banks abroad 海外银行同业的存款
>5Sm.7}R amount due to holding companies 控股公司存款
Q1 DiEg amount due to local banks 本港银行同业的存款
u4[rA2Bf8E amount due to outport banks 外埠银行同业的存款
m!Aw,*m+* amount for note issue 发行纸币的款额
1(Lq9hs` amount of bond 担保契据的款额
/8lmNA amount of consideration 代价款额
+ a'nP=e& amount of contribution 供款数额
$,1KD3;+] amount of indebtedness 负债款额
@8SA^u0 amount of principal of the loan 贷款本金额
1]7v 3m amount of rates chargeable 应征差饷数额
p4Xhs@.k amount of share capital 股本额
;O({|mpS\ amount of sums assured 承保款额
: Z3]Dk;y amount of variation 变动幅度
=>xyJ->R amount of vote 拨款数额
d s}E|Q amount payable 应付款额
,WS{O6O7 amount receivable 应收款额
l_T5KV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ban;HGGNG{ analysis 分析
R!:F}* ancillary risk 附属风险
vVbS
4_ annual account 周年帐目；周年帐目报表；年度决算；年结
tSunO-\y annual accounting date 年结日期
H U-#xK annual allowance 每年免税额；年积金；年度津贴；年津
:2;c@ uj annual balance 年度余额
u9ue>I / annual disposable income 每年可动用收入
PkF'#W% annual estimates 周年预算
/I0}(;^y annual fee 年费
%nj{eT annual general meeting 周年大会
<\?dPRw2> annual growth rate 年增率；每年增长率
eXtlqU $ annual long-term supplement 长期个案每年补助金
H$)otDOE annual pensionable emolument 可供计算退休金的年薪
ET~^P annual report 年报
E, |OMK# Annual Report on the Consumer Price Index 《消费物价指数年报》
R ^6^ {q annual return 周年报表；周年申报表；每年报税表格
K`kWfPwp Annual Return Rules 《周年报表规则》
.wcKG9u annual review of consumer prices 每年消费物价回顾
FW"gj\
annual roll-forward basis 逐年延展方式
? UB E0C annual salary 年薪
6
$ +b2&V annual statement 年度报表；年度决算表
p @+D$ 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
8?t}S2n 2 annuitant 年金受益人
l'"Ici#7Ls annuity 年金
ztV %W6 annuity contract 年金合约
= /=?l annuity on human life 人寿年金
/6#i$\ j antecedent debt 先前的债项
=UZ m4=T ante-dated cheque 倒填日期支票
\Jr7Hy1; anticipated expenditure 预期开支
Xm^/t# anticipated net profit 预期纯利
o 0H.DeP anticipated revenue 预期收入
hKN/&P^ anti-inflation measure 反通货膨胀措施
ajD/)9S anti-inflationary stance 反通货膨胀立场
VOrBNu apparent deficit 表面赤字
}9Awv#+ apparent financial solvency 表面偿债能力
|Q#CQz apparent partner 表面合伙人
6b h.5| application for personal assessment 个人入息课税申请书
\l/<[ZZ application of fund 资金应用
+Pb@@C& application to release as liquidator and to destruct the books of accounts and documents
":01M},RA 申请免除清盘人职务及毁灭帐簿与文件
Y r 1k\q appointed actuary 委任精算师
3xpygx9 appointed auditor 委任核数师；委任审计师
WI\h@qSB appointed trustee 委任的受托人
Vpf7~2[q% appointer 委任人
E
<h9o>h apportioned pro rata 按比例分摊
X%Ta?(9|.^ apportionment 分配；分摊
w;V+)r?w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q y| 6A@ apportionment formula 分摊方程式
u S{WeL6% apportionment of estate duty 遗产税的分摊
O BZ:C! appraisal 估价；评估
SHe547X1 appreciable growth 可观增长
4 _Idf appreciable impact 显着影响
6Zq7O\ appreciable increase 可观增长
V%n7 h&\% appreciation 增值；升值
~|=G3( I[ appreciation against other currencies 相对其他货币升值
.\|}5J9W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{tF)%>\# appreciation tax 增值税
wL"
2Cm appropriation 拨款；拨用；拨付
>Gr,! yP appropriation account 拨款帐目
=~{W;VZt' Appropriation Bill 拨款法案
2<^eVpNJR appropriation-in-aid system 补助拨款办法
c K1RmL"3 approved assets 核准资产
cAzl kh approved basket stock 认可一篮子证券
MF4B 2d approved budget 核准预算
m7,;Hr( approved charitable donation 认可慈善捐款
C'fQ Z,r-v approved charitable institution 认可慈善机构
DV jsz approved currency 核准货币；认可货币
_SQ0`=+ approved estimates 核准预算
X6EnC5 7 approved estimates of expenditure 核准开支预算
5@{~8 30 approved overseas insurer 核准海外保险人
KvuM{UI5 approved overseas trust company 核准海外信托公司
RRR=R] approved pooled investment fund 核准汇集投资基金
G'6f6i|<I@ approved provident fund scheme 认可公积金计划
"l
1z@ approved provision 核准拨款
6g%~~hX approved redeemable share 核准可赎回股份
^
&VN=Y6z approved regional stock 认可地区性证券
uE3xzF approved retirement scheme 认可退休金计划
H @ .1cO approved subordinated loan 核准附属贷款
<|4L+?_(& arbitrage 套戥；套汇；套利
#^bn~ arbitrageur 套戥者；套汇者
Z TK)N arbitrary amount 临时款项
O ftjm
X_ arrangement 措施；安排；协定
]Kp -2KW arrears 欠款
8jfEvwY arrears of pay 欠付薪酬
#i[V {J8.p arrears of revenue 逾期未收税款；逾期未收的帐项
7>yb8/ J articles of association 组织章程；组织细则；组织章程细则
?
-`8w
_3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y_f^ dIK*= ascertainment of profit 确定利润
7N[Cs$_] "Asia Clear" “亚洲结算系统”
p"=8{LrO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.oxeo 0@~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z#{%[X2 Asian Development Fund [ADF] 亚洲发展基金
K{]\}7+
Asian dollar bond 亚洲美元债券
$ D(q Asian dollar market 亚洲美元市场
2"L a}Vx2 Asian dollar rate 亚洲美元利率
aDjYT/`l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
kaZ_ra;< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>Mk#19j[/ asked price 沽盘；喊价；索价；卖方报价
qc@v"pIz'S assessable income 应评税入息
??=su.b assessable loss 应评税亏损
wlfq$h p assessable profit 应评税利润
(t2vt[A6ph assessable value 应评税值
vU,;asgy assessed profit 估定利润
1F94e)M)" assessed value 经评估价值
BYWs \6vK assessment 评税；评定；估价；评税单
84M*)cKR~ assessment number 评税编号；估价编号
WOuk>
/ assessment of additional tax 补加税评税
F48W 8'un assessment of performance 业绩评估；实绩评价
PZ O8< d Assessor 评税主任
a
#Pr)H asset price bubbles 资产价格泡沫
'7>Yr zq asset-backed securities 具资产保证的证券
OiMr, assets accretion 资产增值
zr[|~ - assets and liabilities 资产与负债
DO9_o 9' assets betterment statement 资产递增表；资产改进表
4W36VtQ@E assets lending 实物放款；有抵押贷款
I"r[4>>B>0 assets of the company passing on the death 死者去世时转移的公司资产
*aS[^iX?s assets pledged as security for liabilities 用作负债抵押的资产
EMMp4KKOx+ assets portfolio 资产投资组合
L Q A6iZBP assets price 资产价格
AWz|HF#- assets quality 资产质素
yVb yw(gS assets realization 资产变现
38 gEto#q assets refinancing arrangement 资产再集资安排
P/doNv}iG assets securitization 资产证券化
zc%HBZ3p assets situated outside Hong Kong 在香港以外地方的资产
F`JW& r\ assets stripping 削减资产；拆卖资产
qJT|om
L Y assets value 资产值
2N}h<Yd 9 assignee 承让人
+pJ~ <ug] assignment 转让；转让书；转让契
q
OX=M assignment of interest 权益转让
qq[Enf|/y assignment of letters patent and trade mark 专利证书及商标转让
Ai.^~#%X assignment of property 物业转让；物业转让书
Bz * 6M assignment right 转让权
T{mIk p< assignor 转让人
P_%kYcX' associate 有联系的人；有关连人士；相联者；合伙人；联系人
rZ^VKO`~I1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,U#FtO e c associate member 附属会员
spv'r!*\ed associated body corporate 相联法人团体
"BD$-] associated company 相联公司；联属公司
lehuJgz'OO associated corporation 相联法团
$BWA= 2$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5!}fd/}Uk 公认会计师公会〔英国〕
,S\AUU t% Association of Futures Exchange Brokers 香港期货经纪协会
: tcqb2p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
({kOgOeC association of underwriters 承保人组织
{^*D5 assumption of control 接管
f^9 ntos| assurance 担保；保险；转易；转易书
E8PlGQ~z{d assurance of interest 权益的转易
fGMuml?[ e at 19XX price 按一九ＸＸ年价格计算
g%T` 6 dvT at a discount 按赔价计算；按贴水价格计算；打折扣
c-bTf$6} at a premium 按溢价计算；按升水价格计算
so@wUxF at call 通知付款；按通知
/H<tv5mX J at constant market price 按固定市价计算
ps@{1Rn1 at constant price 按固定价格计算
-%6Y&_5VK at cost 按成本计算
C#D8
E.W at current market price 按当时市价计算；按现时市价计算
anxwK47 at current price 按当时价格计算；按现时价格计算
L t\=E8&rh at factor cost 按要素成本计算；按生产要素成本计算
Qvhz$W[P> at money-of-the-day price 按付款当日价格计算
7F
1nBd at or better 按指定或较佳价位〔买卖指令〕
<Z\j#p: at par 按面值计算；平价
+IPMI#n at sight 见票即付
>`u/#m rd at the close 按收市盘
g,d'&r"JWt at the opening 按开市盘
X UcM~U- attestation 见证；见证条款
OysO55 i at-the-money option 平价期权
|g8Q.*"l[ attorney 受权人；受托代表人
A <<Bm M.% attornment 新拥有人承认书
1n| K attributable profit 可归属利润
$qy ST attributable share value 可归属股份价值
f ,QBj{M, Auckland Stock Exchange 奥克兰证券交易所
+a!uS0fIJi auction 拍卖
co [ auctioneer 拍卖商
kCZxv "Ts audit 审计；核数
Swnom?t Audit Commission 审计署
V[baGNe Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&&
E) 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
+ tvWp>T+ audit review 帐目审查
=X}s^KbI{
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
TOXZl3 s5# audited account 审计帐目；经审计的帐目
f T audited annual account 经审计的周年帐目
vD p|9VY? audited balance sheet 经审计的资产负债表
/dq(Z"O_ auditor 核数师；核数主任；审计师
b 3i34, auditor's certificate 核数师证明书；审计师证明书
#>\%7b59> auditor's report 核数师报告；审计师报告
f~Q]"I8w Aussie bond 澳元债券
Xwt}WSdF`k austerity budget 紧缩预算
9Jj:d)E>o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_"c:Z !L Australia All Ordinaries Index 澳洲所有普通股票指数
".Sa[A;~ Australian Dollar [AUD] 澳元
1]] #HTwX Australian Options Market 澳大利亚期权市场
i :S ih"= Australian Securities Commission 澳洲证券事务监察委员会
El4SL'E@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BhC>G2 ^7 Australian Stock Exchange 澳大利亚证券交易所
P1A 5Qq Austrian Schilling [ATS] 奥地利先令
C!s !j authentication 认证；鉴证
{;E]#=| authority to purchase 委托购买证；委购书
J^)=8cy authorization 认可；核准；授权；授权书
"=vH,_"Ql authorization by direction 指示授权
y?.l9
authorization by instruction 指令授权
;P!x /Ct authorization by warrant 令状授权
r>3y87 authorization of unit trust 单位信托的认可
]gG&X3jaKq authorized agent 指定代理人
J!@`tR- authorized capital 法定资本
:zLeS- authorized clerk 出市员
!;h`J :dN authorized dealer 认可交易商
!<W^ Fh authorized financial institution 认可财务机构
diDB>W authorized fund 认可基金
Cso-WG, authorized fund house 获授权的基金公司；认可基金公司
Yi+$g authorized institution 认可机构
z`KP
}- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&n-)A lx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e<1)KqG authorized insurer 获授权保险人；获认可承保人
+je{%,* authorized investment 特准投资项目
@]xH t&j authorized person 获授权人
drK &
authorized representative 获授权代表
@'fWS^ ;& authorized share capital 法定股本
MZK%IC> automated quotation system 自动报价系统
ZAa:f:[#f Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
KW-g $ Ma 自动交易系统〔香港期货交易所有限公司〕
wwVg'V; automatic adjustment mechanism 自动调整机制
>[ a&,gS automatic adjustment system 自动调整系统
fe$O Pl~ Automatic Clearing House 自动票据交换所
Ch,%xs.)G automatic exchange rates accumulation system 自动化汇率累集系统
D ~LU3 #n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
KG9FR*" automatic teller machine [ATM] 自动柜员机
DfV'1s 4y autopay 自动转帐
>{ @:p`* available assets 可用资产
{u{8QKeC available fiscal reserve 现存财政储备
jz"-E available profit 可用利润
`d6,]' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.:V4> average 平均；平均数；海损
[|{m/`8C average basic salary 平均基本薪金
*>8Y/3Y\B average consumer expenditure 平均消费开支；一般消费开支
c3q @]|aI average cost 平均成本
[2Ot=t6] average cost of land production 增辟土地平均成本
D;QV `Z% I average daily turnover 平均每日成交额
v !77dj 6I average daily wage rate 平均每日工资率
85 <%L:EC average expenditure pattern 平均开支模式
/Ym!%11` average growth rate 平均增长率
| +r5D4]e average net fixed assets 固定资产平均净值
-5TMV#i
{ average of relatives 相对价格平均数
T
}^2IJ] average price 平均价格
TU}. /b@F average propensity to consume 平均消费倾向；一般消费倾向
8PtX@s43\ average propensity to save 平均储蓄倾向；一般储蓄倾向
I4%25=0? average rate 平均率
]#t5e>o| average revenue 平均收入；平均收益
p4M7BK:nf average stock 平均库存；平均存货
0D:e P`` average yearly rent 平均年租
L qdz qq avoidance of double taxation 避免双重课税
Sxg&73;ZV avoidance of tax 避税
