A:
"j/j he6 A share Ａ股；甲类股份
C0}@0c abatement of tax 减税；减扣免税额
[ :(hqi! ABN AMRO Bank N.V. 荷兰银行
T&nIH[}v above-the-line expenditure 线上项目支出；经常预算支出
".7\>8A#a above-the-line receipt 线上项目收入；经常预算收入
EdTR] }8 ABSA Asia Limited 南非联合亚洲有限公司
B2^*Sr[ absolute change 绝对数值变更
?`/DFI' _G absolute expenditure 实际开支
WyU \," absolute guideline figure 绝对准则数字
%PlA9@:IZ absolute interest 绝对权益
[T(`+
#f absolute order of discharge 绝对破产解除令
O8k+R@ absolute profit margin 绝对利润幅度
FaLc*CU absolute value 实值；绝对值
s4[PwD absolutely vested interest 绝对既得权益
A&S n^mw absorbed cost 已吸收成本；已分摊成本
yi;pn Z absorption 吸收；分摊；合并
c->.eL% absorption rate 吸收率；摊配率；分摊率
rK[;wD< ACB Finance Limited 亚洲商业财务有限公司
t Uk)S acceptable form of reciprocity 合理的互惠条件
b!JrdJO,DP acceptable rate 适当利率；适当汇率
'B wv-J acceptance agreement 承兑协议
x
K ;#C acceptance for honour 参加承兑
mu{\_JX.A acceptor 承兑人；接受人；受票人
/liZ|K3A acceptor for honour 参加承兑人
ugzrG0=lx accident insurance 意外保险
uq v S Accident Insurance Association of Hong Kong 香港意外保险公会
uI\6":/u accident insurance scheme 意外保险计划
WXQ+`OH7 accident year basis 意外年度基准
%+iAL<S accommodation 通融；贷款
\YPv pUg accommodation bill 通融票据；空头票据
_P9* 78 accommodation party 汇票代发人
<!q_C5>XJ account balance 帐户余额；帐户结余
oV'G67 W account book 帐簿
I+/fX0-Lib account collected in advance 预收款项
:E.T2na account current book 往来帐簿
im@QJ : account of after-acquired property 事后取得的财产报告
97 k}{tG account of defaulter 拖欠帐目
X?.tj
Z, account payable 应付帐款
w/e?K4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
x
c|1?A Fj account receivable 应收帐款
E5yn,-GyE0 account receivable report 应收帐款报表
J^-a@' `+ account statement 结单；帐单；会计财务报表
4hx4/5[^ account title 帐户名称；会计科目
6 w4HJZF~ accountant's report 会计师报告
)lU9\"?o Accountant's Report Rules 会计师报告规则
@^.o8+Pp accounting and auditing procedure 会计与审计程序；会计与核数程序
DN;|?oNZ Accounting Arrangements 《会计安排》
] Q#k"Je accounting basis 会计基础
gKP=@v%- accounting by Official Receiver 破产管理署署长呈交的帐目
8 GeJ%^0o} Accounting Circular 《会计通告》
FE dFGT accounting class 会计类别
yRR[M@Y accounting date 记帐日期；会计结算日期
9v/=o`J #
accounting for money 款项核算
)|6OPR@(#/ Accounting Officer 会计主任
H.< F6 accounting period 会计报告期；会计期
@RHG@{x{K accounting policy 会计政策；会计方针
~3)d ?{5 accounting practice 会计惯例
~;}uYJ accounting principle 会计准则
8?1MnjhX10 accounting record 会计记录
6^)eW+ accounting report 会计报告
1<V ke$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q1Ad"rm Accounting Society of China 中国会计学会
2(f-0or( accounting statement 会计报表
/
5 /m x accounting system 会计制度；会计系统
[)?yH3 accounting transaction 会计事项；帐务交易
ft1V1 c accounting treatment 会计处理
Q<Qd*v &- accounting year 会计年度
_p'u!.a?! accretion 增值；添加
X>%li$9J. accrual 应计项目；应累算数目
TZhYgV accrual basis 应计制；权责发生制
4 8Jt1^ accrual basis accounting 应计制会计；权责发生制会计
=fJ /6 accrue 应累算；应计
& $
fyY:<\ accrued benefit 应累算利益
WWTRB +1> accrued charges 应计费用
z.^_;Vql_ accrued cumulative preference share dividend 应累算的累积优先股股息
Fj46~#ZZ accrued expenses 应累算费用
1\J9QZX0 accrued interest payable 应付利息；应计未付利息
|rI; OvZ\ accrued interest receivable 应收利息；应计未收利息
urg^>n4V] accrued right 累算权益
*M.,Yoj accruing profit 应累算的利润
n#sK31;yb accumulated fiscal reserve 累积财政储备
g>
m)XY accumulated profit 累积利润；滚存溢利
V\AY = u accumulated reserve 累积储备
ZiPz~G0[^ accumulation of surplus income 累积收益盈余
P(!%P p acquired assets 既得资产
dL~^C I acquisition 收购；购置；取得
r>g f&/Pl acquisition cost 购置成本
]c M8TT acquisition expenses 购置费用
k t
|j]: acquisition of 100% interest 收购全部股权
`A#0If acquisition of control 取得控制权
-2j[;kgt} acquisition of fixed assets 购置固定资产
s4j ]kH acquisition of shell “买壳”
?6UjD5NkX acquisition price 收购价
9&{z?* act of God 天灾
Vh a,rIi acting partner 执事合伙人
) q`.tsR> active market 买卖活跃的市场；交投畅旺的市场；旺市
w3# 0kl active partner 积极参与的合伙人
xo4lM active trading 交投活跃
v\E6N 2.S actual circulation 实际流通
Zs8]A0$ actual cost 实际成本
i-9W8 A actual expenditure 实际开支；实际支出
jX0^1d@ actual income 实际入息；实际收入；实际收益
+BDW1% actual market 现货市场
$)$ _}^.k actual price 现货价；实际价格
!<out4Mz" actual profit 实际利润
E;, __ actual quotation 实盘；实际价位；实际报价
-d-xsP}
s actual year basis 按实际年度计算
T[<554
actuals 实货
raZkH8 actuarial investigation 精算调查
?_r{G7|D actuarial principle 精算原则
G7i0P j actuarial report 精算师报告
/|3~LvIt= Actuarial Society of Hong Kong 香港精算学会
KWM.e1( actuarial valuation 精算师估值
.<Ays? actuary 精算师
y\,,hs ad referendum agreement 暂定协议；有待覆核的协定
zK>m4+)~ ad valorem duty 从价税；按值征税
CM7NdK?I ad valorem duty system 从价税制
\58bz<u" ad valorem fee 从价费
U "r)C;5 ad valorem tariff 从价关税
ss6{+@, additional allowance 额外免税额
ky&wv+7
additional amount for unexpired risk 未过期风险的额外款额
bk&kZI.D additional assessable profit 补加应评税利润
u}P:9u&h6X additional assessment 补加评税
dc0&*/`: additional commitment 额外承担
^rd%{ 6m additional commitment vote 额外承担拨款
K{, '%| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Vl3-cW@p additional dependent parent allowance 供养父母额外免税额
Z>l|R C additional provision 额外拨款
X"9N < )C additional stamp duty 附加印花税
~dzD7l G6 additional tax 补加税罚款；补加税款
]~~G<Yh:= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
N3zZ>#{ adjudged bankrupt 被裁定破产
=oM#]M'G+( adjudicated bankrupt 裁定破产人
= l:k($%% adjudication fee 裁定费；评定印花税额手续费；评估契据费
maa$kg8U*! adjudication of bankruptcy 裁定破产；宣告破产
@t0T+T3 adjudication of insolvency 裁定无力偿还债务
|Qcj +HH. adjusted actual 经调整的实数；调整后的实数
&8yGV i adjusted current assets 经调整的流动资产；调整后的流动资产
HCCq9u s adjusted figure 经调整的数字；调整后的数额
/ !y~Q|<|= adjusted liabilities 经调整的负债；调整后的负债
6=Wevb5YJ adjusted loss 经调整的亏损；调整后的亏损
SurreD<x 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
?:&2iW7z adjusted profit 经调整的利润；调整后的利润
y4r?M8]"r adjusted surplus 经调整的盈余额；调整后的盈余额
!X||ds adjusted value 经调整的价值；调整后的价值
^I yYck'y+ adjustment 调整；修订；理算〔保险〕
u'k+t`V& adjustment centre 调剂中心
[ LQOP3f adjustment lag 调整过程的时间差距；调整时差
IG7,- 3 adjustment mechanism 调整机制
6Q J .=.>b adjustment of loss 亏损调整
@. c[z D adjustment process 调整过程；调整程序
? JTTl; adjustment range 调整幅度
mkfDDl2 GP administered exchange rate 受管制汇率
FS=LpvOG) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F=a administration expenses 行政费用
O jNOvh&N administration fee 手续费；行政费
~d3@x\I? administration in bankruptcy 破产管理
{$5g29 administration order 遗产管理令
rA^=;?7Q administrator 管理人；遗产管理人
?6>* mdpl administrator of the estate 遗产管理人
+>%51#2.Q admission of debt 债项承认书
8' _MCx( admission of proof 接纳债权证明
TvS<;0~K advance 放贷款项；垫付款项；预支款项；预付款项
M,X)rM}Q advance account 暂支帐目；预付款帐户
"5z@A /Z/ advance compensation 预付补偿金
)v*k\:Hw advance from shareholder 股东垫款
KeB??1S advance pending reimbursement 预支以待日后付还
=HJ7tele advanced economy 先进经济体系
K :kb&W advancement 预付；预付财产
p_%,JD advances warrant 垫款令
SAj#+_d b advancing 贷出
6k![v@2R adverse balance 逆差
xB[W8gQ6fa adverse exchange 逆汇
5`$!s17 advertisement addressed to shareholders 在报章刊登的致股东通告
XA(.O|VZ advice for collection 托收通知书
(:o:_U advice of drawing 提款通知书；汇票通知书
PIXqd, advice of payment 付款通知
" FhC"}N Advisory Committee [Securities and Futures Commission]
HG< z,gE
2 谘询委员会〔证券及期货事务监察委员会〕
VbMud]40F Advisory Committee on Diversification 经济多元化谘询委员会
>,tJq % affidavit 誓章；遗产申报誓章
bfEH>pQ> # affidavit of no receipt 述明无收款的誓章
Slj
U=, affiliate 联号；联营公司；附属公司
KATf9-Sz affiliated company 附属公司；联号；联营公司
A.@wGy 4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_cC1u7U9 affordability 负担能力
1 0.Z Bfn African Development Bank [AfDB] 非洲开发银行
$E[M[1j after-acquired property 事后取得的财产
AWP grv / after-hours dealing 市后交易
]=ZPSLuEm% after-tax profit 税后盈利；税后利润；税后溢利
1RX-`"^+ agency agreement 代理协议
,3c25.,* agency expenses 代理机构的开支
/ er{sKVX< agency fee 代理费
-3 ANNj Agency Law 《代理法》
k3 e6y agent 代理人；承销人
7E#h(bt j agent of company 公司代理人
^i2>Ax&T agent's fee 代理人费；经纪费
Dgc6rv# aggregate 总计；总数；总体数字
F |y0q:U aggregate amount 总款额；总额
r}sO},i aggregate assets and liabilities 总体资产与负债
?'|GGtvm aggregate at constant price 按固定价格计算的总体数字
:VWN/ m aggregate demand 总需求
|(TEG.<g aggregate gross position 总持仓量
6uKth mr aggregate limit 总限额
(d@(QJ aggregate of salaries tax 合计薪俸税
!Q<3TfC aggregate performance 总体表现；总体业绩
{Rb;1 eYj aggregate supply 总体供应
)m+O .`x aggregate surplus 总盈余
t#8QyN aggregate total 整体总额
ZMr[: ,Jp aggregate value 总值；合计价值
4}t&yu<P> aggregated basis 合计基准
&/2+'wCp5 aggregated net chargeable income 合计应课税入息实额
"L `BuAB aggregation 合并计算；合计；总和
{O).! aggregation of incomes of husband and wife 夫妇入息合并计算
2 L[!~h2 aggregation of property 财产的总和
iOCs% J agio 差价；贴水
!4gHv4v ; 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》
n[r1h=?j3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ujN~l_ 4 《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》
{dP6fr1z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$)c[FR~a 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
z C$F@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t9*e" QH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(3Xs agreement for a settlement 授产协议
KHx;r@ {< agreement for assignment 转让协议
rZ5xQ#IA agreement for sale 售卖协议；买卖协议
k%\y,b* agreement for sale and purchase 买卖协议
J %B/(v ` agreement for the payment of interest 支付利息协议
&OE-+z agreement for the repayment of money 还款协议
ntB#2S agreement of reinsurance 再保险协议
.iP>?9$f" Agricultural Bank of China 中国农业银行
@Q{:m)\ air passenger departure tax 飞机乘客离境税
$ cuBd Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1{]S[\F] airport tax 机场税
^+-]V9?+ alcohol duty 酒精税
[{ #T N alienation 让与；让渡；转让
%C #Ps alimony 生活费；赡养费
&iq'V*+-\ All Ordinaries Index [AOI] 所有普通股指数
WA1yA*S all risks 全险；综合险
trjeGSt& All Sales Record for Stock Market 《股票市场成交报告》
0S4Y3bac& Allied Capital Resources Limited 新联财务有限公司
JY"J} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/. rj\, allocation letter 拨款信件
5D?{dA:Rq allocation of fund 分配款项；预留款项
E BoC,{R# allocation of profit 利润分配；溢利分配
7\$ b%A allocation warrant 拨款令
-|s% 5p| allotment 分配；配股
H^`J( J+ allotment notice 股份配售通知；配股通知
])bgUH allotment of shares 股份分配
hVT>HER allowable 可获宽免；免税的
$FIJI^Kd7 allowable business loss 可扣除的营业亏损
vN@04a\h allowable expenses 可扣税的支出
]]`[tVaFr allowance 免税额；津贴；备抵；准备金
{ R[ V allowance for debts 债项的免税额
RhT:] allowance for depreciation by wear and tear 耗损折旧免税额
=h=-&DSA allowance for funeral expenses 殡殓费的免税额
`1Md1e:J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sh0x <_ allowance for repairs and outgoings 修葺及支出方面的免税额
Q% !xw( allowance to debtor 给债务人的津贴
7<(U`9W/q alteration of capital 资本更改
hH-!3S2' alternate trustee 候补受托人
59:kL<;S- amalgamation 合并
"R- j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dD 'KP4Io@ ambit of charges 征税范围；收费范围
n ~ &ssFC amended valuation 经修订的估值
wv\"(e7( American Commodities Exchange 美国商品交易所
r 4gLoHD) American Express Bank Limited 美国运通银行
'Z,7{U1 P American Stock Exchange 美国证券交易所
*%_M? ^ amortization 摊销
Au/'|%2#( amount due from banks 存放银行同业的款项
\>EUa}%xn amount due from banks abroad 存放海外银行同业的款项
P, F 5Hf amount due from holding companies 控股公司欠款
F.(e}EMyNh amount due from local banks 存放本港银行同业的款项
n!~QC amount due to banks 银行同业的存款
0R+p\Nc&1 amount due to banks abroad 海外银行同业的存款
`:m=rT_ amount due to holding companies 控股公司存款
QkTU@T6>o amount due to local banks 本港银行同业的存款
[I'q"yRu]i amount due to outport banks 外埠银行同业的存款
1|G 5 W: amount for note issue 发行纸币的款额
p14$XV amount of bond 担保契据的款额
k%-UW% amount of consideration 代价款额
H15!QxD# amount of contribution 供款数额
&`>dY
/Y amount of indebtedness 负债款额
p<Tg}fg amount of principal of the loan 贷款本金额
G MLx$?=j amount of rates chargeable 应征差饷数额
yDe*-N\'W amount of share capital 股本额
<; Td8O89_ amount of sums assured 承保款额
?;(!(<{ amount of variation 变动幅度
JJM!pD\ h amount of vote 拨款数额
0|0IIgy amount payable 应付款额
kf~>%tES] amount receivable 应收款额
EL2z& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2JeEmG9 analysis 分析
[!} uj`e ancillary risk 附属风险
Kuk@x.~0m annual account 周年帐目；周年帐目报表；年度决算；年结
yTe25l{QaF annual accounting date 年结日期
fHI@'
'0 annual allowance 每年免税额；年积金；年度津贴；年津
= M4wP3V/ annual balance 年度余额
K&dc< 4DC annual disposable income 每年可动用收入
u8<Fk
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u V'C_H annual fee 年费
,g|ht%" annual general meeting 周年大会
eUgKwu; annual growth rate 年增率；每年增长率
%\B ?X;( annual long-term supplement 长期个案每年补助金
6/(Z*L"~6k annual pensionable emolument 可供计算退休金的年薪
<3=k annual report 年报
JE$ $6X Annual Report on the Consumer Price Index 《消费物价指数年报》
;D4
bxz0ou annual return 周年报表；周年申报表；每年报税表格
(V/! 0Lj Annual Return Rules 《周年报表规则》
I3l1 _ annual review of consumer prices 每年消费物价回顾
bOV]!) o annual roll-forward basis 逐年延展方式
Nii5}, annual salary 年薪
abEdZ)$ annual statement 年度报表；年度决算表
z!~{3M 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
}y*rO(cu7G annuitant 年金受益人
9~iDL|0'~ annuity 年金
5: EE%(g9 annuity contract 年金合约
uIJ
zz4 annuity on human life 人寿年金
?4Zo0DiUB antecedent debt 先前的债项
#X5Tt ; ante-dated cheque 倒填日期支票
N$ 2I z anticipated expenditure 预期开支
!+Sd%2o anticipated net profit 预期纯利
ry* 9 anticipated revenue 预期收入
q'b iTn]2 anti-inflation measure 反通货膨胀措施
1gYvp9Ma anti-inflationary stance 反通货膨胀立场
:ZM=P3QZ apparent deficit 表面赤字
]tbl1=| apparent financial solvency 表面偿债能力
}k8&T\V! apparent partner 表面合伙人
wG22ffaki
application for personal assessment 个人入息课税申请书
oOQ0f |MGp application of fund 资金应用
]ddL'>$c$ application to release as liquidator and to destruct the books of accounts and documents
L'>0E(D 申请免除清盘人职务及毁灭帐簿与文件
0 J=
$ A appointed actuary 委任精算师
BT5~MYBl appointed auditor 委任核数师；委任审计师
kh>i#9Ie appointed trustee 委任的受托人
f_ QZ ql appointer 委任人
HNfd[#gV apportioned pro rata 按比例分摊
J'lqHf$T apportionment 分配；分摊
HuD~(CI. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S8]YS@@D apportionment formula 分摊方程式
5*$z4O:Aa apportionment of estate duty 遗产税的分摊
[{+ZQd appraisal 估价；评估
#Z_f/@b appreciable growth 可观增长
ADA* w 1 appreciable impact 显着影响
oR<;Tr~{q appreciable increase 可观增长
-$D#u appreciation 增值；升值
7{f{SIB appreciation against other currencies 相对其他货币升值
(*! 4O>] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qKuHd~M{ 1 appreciation tax 增值税
$I\ lJ8 appropriation 拨款；拨用；拨付
<>=abgg appropriation account 拨款帐目
twPD'X!r Appropriation Bill 拨款法案
\3j4=K'nE appropriation-in-aid system 补助拨款办法
l-[5Zl;" approved assets 核准资产
>O{/%(9 approved basket stock 认可一篮子证券
=':,oz^| approved budget 核准预算
`1[GY){?) approved charitable donation 认可慈善捐款
bu2'JIDR approved charitable institution 认可慈善机构
%aszZP approved currency 核准货币；认可货币
:9E_L2M approved estimates 核准预算
5vs o%}c approved estimates of expenditure 核准开支预算
FiQx5}MMhu approved overseas insurer 核准海外保险人
=abth6#) approved overseas trust company 核准海外信托公司
KQ x<{-G6 approved pooled investment fund 核准汇集投资基金
+ i[w& P approved provident fund scheme 认可公积金计划
Xkv+"F=- approved provision 核准拨款
Q b|.;_ approved redeemable share 核准可赎回股份
CXs i approved regional stock 认可地区性证券
h8yv:}XU* approved retirement scheme 认可退休金计划
.ZxH#l _ approved subordinated loan 核准附属贷款
6GD Uo} . arbitrage 套戥；套汇；套利
S0ct;CS arbitrageur 套戥者；套汇者
'*KP{"3\ arbitrary amount 临时款项
2.K"+% arrangement 措施；安排；协定
] PnE% arrears 欠款
q$Ol" K@ arrears of pay 欠付薪酬
(pjmE7 `"P arrears of revenue 逾期未收税款；逾期未收的帐项
"p\XaClpz articles of association 组织章程；组织细则；组织章程细则
2ju1<t,8) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}fo?K|Xx ascertainment of profit 确定利润
D^ Z~>D6 "Asia Clear" “亚洲结算系统”
A_t<SG5
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
O;A/(lPW+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B9_0 Yq Asian Development Fund [ADF] 亚洲发展基金
^w<:UE2a! Asian dollar bond 亚洲美元债券
`f:5w^A Asian dollar market 亚洲美元市场
a`w)awb Asian dollar rate 亚洲美元利率
uxto:6),P< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3\,TI`^C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Xm`K@hJ@ asked price 沽盘；喊价；索价；卖方报价
JHf}LZu assessable income 应评税入息
iDO~G($C assessable loss 应评税亏损
"*@iXJxv5 assessable profit 应评税利润
y(RbW_
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g"3h#SMb assessed profit 估定利润
,
"zS
pN assessed value 经评估价值
} V4 "-;P assessment 评税；评定；估价；评税单
*ihg' assessment number 评税编号；估价编号
w? AE8n$8 assessment of additional tax 补加税评税
Oz9k.[j( assessment of performance 业绩评估；实绩评价
ubhem(p# Assessor 评税主任
oh;F]*k6 asset price bubbles 资产价格泡沫
b>%I=H %g asset-backed securities 具资产保证的证券
^3`98y.Q assets accretion 资产增值
s 8``U~D assets and liabilities 资产与负债
is}Fy>9i assets betterment statement 资产递增表；资产改进表
?.A6HrAPB assets lending 实物放款；有抵押贷款
'ce9v@(0 assets of the company passing on the death 死者去世时转移的公司资产
$`'^&o;&f assets pledged as security for liabilities 用作负债抵押的资产
$gZ|=(y&r assets portfolio 资产投资组合
1F5F 2OT$8 assets price 资产价格
33\b @F7b assets quality 资产质素
`bZ_=UAb assets realization 资产变现
RWBmQg^]X assets refinancing arrangement 资产再集资安排
B`hxF(_p/ assets securitization 资产证券化
LFSO HJj assets situated outside Hong Kong 在香港以外地方的资产
Y@.> eS assets stripping 削减资产；拆卖资产
zck)D^, aO assets value 资产值
U2 A Nu| assignee 承让人
[j um q1 assignment 转让；转让书；转让契
B>47Ic assignment of interest 权益转让
]dDyz[NuvD assignment of letters patent and trade mark 专利证书及商标转让
,)L.^< assignment of property 物业转让；物业转让书
&TbnZnv assignment right 转让权
Qb# S)[6s+ assignor 转让人
VH*j3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
@F7QQs3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
McnP>n associate member 附属会员
m$J'n A associated body corporate 相联法人团体
rI]:| k associated company 相联公司；联属公司
) KRO=~Y associated corporation 相联法团
q #\eL~k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
WaMn[/{ 公认会计师公会〔英国〕
+N4h
Q" Association of Futures Exchange Brokers 香港期货经纪协会
9Z rn(D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*8XGo association of underwriters 承保人组织
Y,m H ] assumption of control 接管
sCb?TyN'n assurance 担保；保险；转易；转易书
"<O?KO 3K assurance of interest 权益的转易
`bC_J,>_ at 19XX price 按一九ＸＸ年价格计算
u gfV' at a discount 按赔价计算；按贴水价格计算；打折扣
A)7'\JK7b at a premium 按溢价计算；按升水价格计算
EoY#D '[ at call 通知付款；按通知
w#b~R^U at constant market price 按固定市价计算
TU. h at constant price 按固定价格计算
# |UrHK; at cost 按成本计算
;U`HvIch at current market price 按当时市价计算；按现时市价计算
0XozYyq at current price 按当时价格计算；按现时价格计算
V,M8RYOnC! at factor cost 按要素成本计算；按生产要素成本计算
_F3 vC# at money-of-the-day price 按付款当日价格计算
h}`< pq at or better 按指定或较佳价位〔买卖指令〕
OC\C^ Yh*U at par 按面值计算；平价
jEO; at sight 见票即付
\W@?revK at the close 按收市盘
s ox 90o 7 at the opening 按开市盘
F 37,u| attestation 见证；见证条款
<I|ryPU9{X at-the-money option 平价期权
jA]xpf6} attorney 受权人；受托代表人
HRw,D= attornment 新拥有人承认书
Ta[}k/zW attributable profit 可归属利润
b'Uaj`Sn attributable share value 可归属股份价值
z(%Zji@!N Auckland Stock Exchange 奥克兰证券交易所
etDB|(,z auction 拍卖
[w4z)! auctioneer 拍卖商
uC;@Yi8 audit 审计；核数
\dc `}}Lc Audit Commission 审计署
L]tyL) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o4Ba l^=[ 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〕
p' gv5\u[w audit review 帐目审查
,,iQG' * Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r-V./M@L audited account 审计帐目；经审计的帐目
! 9N%=6\ audited annual account 经审计的周年帐目
L'6zs:i audited balance sheet 经审计的资产负债表
^Ta"Uk' auditor 核数师；核数主任；审计师
1I sR}uLh auditor's certificate 核数师证明书；审计师证明书
FQ 4rA 4 auditor's report 核数师报告；审计师报告
0+H"$2/ Aussie bond 澳元债券
{l 1;&y? austerity budget 紧缩预算
hmi15VW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[j/-(?+ Australia All Ordinaries Index 澳洲所有普通股票指数
(nzzX?`nY Australian Dollar [AUD] 澳元
D6m>>&E[' Australian Options Market 澳大利亚期权市场
Gce_gZH7{ Australian Securities Commission 澳洲证券事务监察委员会
j"dbl?og Australian Society of Certified Practising Accountants 澳洲执业会计师公会
< <xJ -N Australian Stock Exchange 澳大利亚证券交易所
e'?(`yW> Austrian Schilling [ATS] 奥地利先令
6$Dbeb authentication 认证；鉴证
#QB`'2)vw authority to purchase 委托购买证；委购书
Ar$LA"vu4 authorization 认可；核准；授权；授权书
P"#^i<ut@T authorization by direction 指示授权
Av[jFk authorization by instruction 指令授权
C^~iz
in authorization by warrant 令状授权
BxG;vS3>*e authorization of unit trust 单位信托的认可
`< Ftn authorized agent 指定代理人
T<?;:MO88 authorized capital 法定资本
~& l`" authorized clerk 出市员
@GV^ B'}* authorized dealer 认可交易商
1hN!
2Y: authorized financial institution 认可财务机构
I [ |I\tW authorized fund 认可基金
["7}u^z@<+ authorized fund house 获授权的基金公司；认可基金公司
<*\J 6:^n authorized institution 认可机构
_\<M58/z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{F4: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
g$97"d' authorized insurer 获授权保险人；获认可承保人
5-J-Tn authorized investment 特准投资项目
~+g5?y authorized person 获授权人
5SjS~ 9 authorized representative 获授权代表
M1i|qjb:l authorized share capital 法定股本
Psv!` K automated quotation system 自动报价系统
$OO[C={v[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g=%& p?1@E 自动交易系统〔香港期货交易所有限公司〕
yqU++;6 automatic adjustment mechanism 自动调整机制
I@B7uFj automatic adjustment system 自动调整系统
bM'A D[ Automatic Clearing House 自动票据交换所
Ob6vg^# automatic exchange rates accumulation system 自动化汇率累集系统
ibq@0CR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4>W`XH automatic teller machine [ATM] 自动柜员机
G1l( autopay 自动转帐
GB=q}@&8p available assets 可用资产
)<|T Ep4r- available fiscal reserve 现存财政储备
Q&J,"Vxw available profit 可用利润
^/+s l-6/F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g[$B9 0 average 平均；平均数；海损
x<l1s average basic salary 平均基本薪金
gM*s/,;O" average consumer expenditure 平均消费开支；一般消费开支
Vh<`MS0X average cost 平均成本
7~16letQ average cost of land production 增辟土地平均成本
i~;8'>:|,M average daily turnover 平均每日成交额
4|(?Wt)5 average daily wage rate 平均每日工资率
j.6kjQN average expenditure pattern 平均开支模式
2*| ]#W average growth rate 平均增长率
UdG oPzN average net fixed assets 固定资产平均净值
Q^k# ?j# average of relatives 相对价格平均数
(g Z!o_ average price 平均价格
!2Orklzd1 average propensity to consume 平均消费倾向；一般消费倾向
A0XFu}
average propensity to save 平均储蓄倾向；一般储蓄倾向
U,=K_oBAq average rate 平均率
x6t;= average revenue 平均收入；平均收益
|}`5< a!6U average stock 平均库存；平均存货
>W;i2%T average yearly rent 平均年租
I%p#E#[G avoidance of double taxation 避免双重课税
qj1z>,\ avoidance of tax 避税
