A:
f1ANziC;i A share Ａ股；甲类股份
gPMfn:a-8 abatement of tax 减税；减扣免税额
u7hu8U= ABN AMRO Bank N.V. 荷兰银行
$YEm(:v$ above-the-line expenditure 线上项目支出；经常预算支出
T3z ovnR above-the-line receipt 线上项目收入；经常预算收入
T{C;bf:Q ABSA Asia Limited 南非联合亚洲有限公司
Z5 IWoY absolute change 绝对数值变更
5N|LT8P}Z absolute expenditure 实际开支
'l.tV7 absolute guideline figure 绝对准则数字
p!YK~cH[ absolute interest 绝对权益
G9Uc
}z absolute order of discharge 绝对破产解除令
k9rws absolute profit margin 绝对利润幅度
K/
On|C absolute value 实值；绝对值
]64}Xob87_ absolutely vested interest 绝对既得权益
e`qrafa absorbed cost 已吸收成本；已分摊成本
?^%[*OCCC! absorption 吸收；分摊；合并
= ){ G absorption rate 吸收率；摊配率；分摊率
' 2 r ACB Finance Limited 亚洲商业财务有限公司
?CQE6c h acceptable form of reciprocity 合理的互惠条件
U ~: H> acceptable rate 适当利率；适当汇率
|})s 0TU acceptance agreement 承兑协议
}MRgNr'k acceptance for honour 参加承兑
.pUB.l$) acceptor 承兑人；接受人；受票人
l w9jk`7^ acceptor for honour 参加承兑人
LBy`N _@ accident insurance 意外保险
Q jj }k) Accident Insurance Association of Hong Kong 香港意外保险公会
-iDs:J4Iq accident insurance scheme 意外保险计划
p2gdA J accident year basis 意外年度基准
_'!?fA accommodation 通融；贷款
kuH%aM<R accommodation bill 通融票据；空头票据
QAV6{QShj accommodation party 汇票代发人
2O=$[b3 account balance 帐户余额；帐户结余
kT@ITA22 account book 帐簿
dA h cA. account collected in advance 预收款项
$k\bP9
account current book 往来帐簿
vTK%8qoZ account of after-acquired property 事后取得的财产报告
k2D*`\
D account of defaulter 拖欠帐目
tw$EwNI[ account payable 应付帐款
J=3{<Xl account payee only [A/C payee only] 只可转帐；存入收款人帐户
4P3RRS account receivable 应收帐款
Pw<?Dw]m account receivable report 应收帐款报表
~DK.Y
account statement 结单；帐单；会计财务报表
x *I'Ar account title 帐户名称；会计科目
0(y*EJA$ accountant's report 会计师报告
U 7x Accountant's Report Rules 会计师报告规则
V|'@D#\ accounting and auditing procedure 会计与审计程序；会计与核数程序
"mJo<i} Accounting Arrangements 《会计安排》
l ubsL I accounting basis 会计基础
7#E/Q~]'6 accounting by Official Receiver 破产管理署署长呈交的帐目
Z {^!z Accounting Circular 《会计通告》
s9wzN6re accounting class 会计类别
-t4:%-wv accounting date 记帐日期；会计结算日期
MF"*xr v accounting for money 款项核算
S5hc@^|0Z Accounting Officer 会计主任
arm_SyL 0 accounting period 会计报告期；会计期
K]m#~J3d> accounting policy 会计政策；会计方针
s=jmvvs_V} accounting practice 会计惯例
(10 t,n$ accounting principle 会计准则
QlGK+I>y; accounting record 会计记录
,'(|, f42 accounting report 会计报告
X
<xM ' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V4 R s Accounting Society of China 中国会计学会
,h^6y accounting statement 会计报表
:(~<BiqR( accounting system 会计制度；会计系统
`C>h]H( accounting transaction 会计事项；帐务交易
pqO3(2F9 accounting treatment 会计处理
bD vGFSAH accounting year 会计年度
j>JBZ#g accretion 增值；添加
d8:
$ll accrual 应计项目；应累算数目
_K#7#qp2 accrual basis 应计制；权责发生制
k5\V:P=# accrual basis accounting 应计制会计；权责发生制会计
fh =R accrue 应累算；应计
.$-;`&0cZ accrued benefit 应累算利益
DL bP$&o accrued charges 应计费用
k$%{w\?Jf accrued cumulative preference share dividend 应累算的累积优先股股息
#eKKH]J/ accrued expenses 应累算费用
]#M"|iTR accrued interest payable 应付利息；应计未付利息
e2=}qE7 accrued interest receivable 应收利息；应计未收利息
jF;<9 -m& accrued right 累算权益
jj&G[-"bv accruing profit 应累算的利润
z!6_u@^- accumulated fiscal reserve 累积财政储备
-"xAeI1 + accumulated profit 累积利润；滚存溢利
LkJq Bg accumulated reserve 累积储备
85#
3|5n accumulation of surplus income 累积收益盈余
-`q!mdA2 acquired assets 既得资产
2tK~]0x acquisition 收购；购置；取得
l^R:W#*+U acquisition cost 购置成本
&;ddnxFI
acquisition expenses 购置费用
-J63'bb7oi acquisition of 100% interest 收购全部股权
'n7|fjX?Y acquisition of control 取得控制权
e Fs5 l acquisition of fixed assets 购置固定资产
RgoF4 g+@ acquisition of shell “买壳”
md L T7 acquisition price 收购价
"-S!^h/v act of God 天灾
auN 8M. acting partner 执事合伙人
=& pR=vl active market 买卖活跃的市场；交投畅旺的市场；旺市
DH\Ox>b= active partner 积极参与的合伙人
9'p| [?]v active trading 交投活跃
, zZH>P actual circulation 实际流通
=Jl\^u%H(x actual cost 实际成本
2f:h z actual expenditure 实际开支；实际支出
nycJZ}f:wP actual income 实际入息；实际收入；实际收益
jF6Q:`k actual market 现货市场
AT
t.}- actual price 现货价；实际价格
1R-0b{w[ actual profit 实际利润
1W*Qc_5 v1 actual quotation 实盘；实际价位；实际报价
?:vg`m!* actual year basis 按实际年度计算
wOL%otEf actuals 实货
53uptQ{ actuarial investigation 精算调查
T|\sN*}\8J actuarial principle 精算原则
|u`YT;`!"- actuarial report 精算师报告
Jy: @&c Actuarial Society of Hong Kong 香港精算学会
n2*Ua/J-8 actuarial valuation 精算师估值
,Z|O y|+' actuary 精算师
'(r?($s ad referendum agreement 暂定协议；有待覆核的协定
%tkqWK: ad valorem duty 从价税；按值征税
5%( ad valorem duty system 从价税制
fX9b1x ad valorem fee 从价费
f|~'(~Sr ad valorem tariff 从价关税
= X'EDw additional allowance 额外免税额
;woK96"{t additional amount for unexpired risk 未过期风险的额外款额
Onqapm0 additional assessable profit 补加应评税利润
n\I s}Czl additional assessment 补加评税
LGy6 2 y$ additional commitment 额外承担
0e>?!Z
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L~+aD2 E { additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B_Wig2xH0 additional dependent parent allowance 供养父母额外免税额
ShRMzU additional provision 额外拨款
OtL~NTY additional stamp duty 附加印花税
=:T"naY( additional tax 补加税罚款；补加税款
P ` <TO Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u@Gum|_=N adjudged bankrupt 被裁定破产
yT% <
t adjudicated bankrupt 裁定破产人
:6C R~p adjudication fee 裁定费；评定印花税额手续费；评估契据费
oBai9 [+ adjudication of bankruptcy 裁定破产；宣告破产
XH0{|#hwN adjudication of insolvency 裁定无力偿还债务
d+P<ce2 G adjusted actual 经调整的实数；调整后的实数
"c~``i\G adjusted current assets 经调整的流动资产；调整后的流动资产
zhE4:g9v adjusted figure 经调整的数字；调整后的数额
Fc=F2M o? adjusted liabilities 经调整的负债；调整后的负债
D3 +|Os) adjusted loss 经调整的亏损；调整后的亏损
M&zB&Ia"' 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
2:.$:wS adjusted profit 经调整的利润；调整后的利润
unYPvrd adjusted surplus 经调整的盈余额；调整后的盈余额
oVuIHb0w adjusted value 经调整的价值；调整后的价值
0* ^f
EoV adjustment 调整；修订；理算〔保险〕
:;#^gv H adjustment centre 调剂中心
* >iJ=H adjustment lag 调整过程的时间差距；调整时差
78T;b7!-C adjustment mechanism 调整机制
]mJ9CP8P1c adjustment of loss 亏损调整
.h
w(; adjustment process 调整过程；调整程序
#I ,c'Vj adjustment range 调整幅度
"
d~M \Az administered exchange rate 受管制汇率
K~&3etQF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WVyq$p/V administration expenses 行政费用
y*s qnzgF administration fee 手续费；行政费
X`} 4=> administration in bankruptcy 破产管理
41XXL$ administration order 遗产管理令
b@1";+(27 administrator 管理人；遗产管理人
H:
; S1D administrator of the estate 遗产管理人
&4F
iYZ admission of debt 债项承认书
;xE1#ZT admission of proof 接纳债权证明
TP/bPZY advance 放贷款项；垫付款项；预支款项；预付款项
^6^A/]v advance account 暂支帐目；预付款帐户
B{ _-k advance compensation 预付补偿金
A%#."2vq~ advance from shareholder 股东垫款
h3-dJgb advance pending reimbursement 预支以待日后付还
s[/) v: advanced economy 先进经济体系
/% ^^hr advancement 预付；预付财产
3D rW[\ advances warrant 垫款令
yH@2nAn advancing 贷出
~\+m o adverse balance 逆差
'P >h2^z adverse exchange 逆汇
O%s?64^U advertisement addressed to shareholders 在报章刊登的致股东通告
cy_zEJjbD advice for collection 托收通知书
^t)alN Gos advice of drawing 提款通知书；汇票通知书
O$& 4{h` advice of payment 付款通知
k{C|{m Advisory Committee [Securities and Futures Commission]
)0@&pEObm 谘询委员会〔证券及期货事务监察委员会〕
w3oe.hWP3N Advisory Committee on Diversification 经济多元化谘询委员会
9O#?r 82 affidavit 誓章；遗产申报誓章
Ru`7Xd. affidavit of no receipt 述明无收款的誓章
Bdf]? s[] affiliate 联号；联营公司；附属公司
o,y {fv:ki affiliated company 附属公司；联号；联营公司
/\uW[mt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|Q~5TL>b affordability 负担能力
6?jSe<4x African Development Bank [AfDB] 非洲开发银行
W#[3a4%m after-acquired property 事后取得的财产
Fm.IRu<\` after-hours dealing 市后交易
Z|Xv_Xo|4 after-tax profit 税后盈利；税后利润；税后溢利
`l q[6[n agency agreement 代理协议
,HO@bCK agency expenses 代理机构的开支
k'Z$# agency fee 代理费
9RN! <`H Agency Law 《代理法》
2Y{r2m|o agent 代理人；承销人
_M}}H3 agent of company 公司代理人
|/p2DU2 agent's fee 代理人费；经纪费
/H[ !v:U aggregate 总计；总数；总体数字
$P~Tt 4068 aggregate amount 总款额；总额
3MFb\s&Fq aggregate assets and liabilities 总体资产与负债
S QVyCxcX_ aggregate at constant price 按固定价格计算的总体数字
'x\{sv aggregate demand 总需求
-qndBS aggregate gross position 总持仓量
w4p<q68 aggregate limit 总限额
FZhjI 8+,~ aggregate of salaries tax 合计薪俸税
! _UBw7Zm aggregate performance 总体表现；总体业绩
P&]PJt5 aggregate supply 总体供应
I!-5
#bxD aggregate surplus 总盈余
BnLE +X aggregate total 整体总额
_LSf
) aggregate value 总值；合计价值
9 l9|w4YJs aggregated basis 合计基准
z}m) u aggregated net chargeable income 合计应课税入息实额
xu0pY(n^r aggregation 合并计算；合计；总和
O_wRI\ ! aggregation of incomes of husband and wife 夫妇入息合并计算
ZnYoh/ aggregation of property 财产的总和
;;l-E>X0 agio 差价；贴水
| yow(2(F@ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0 xg6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v/lQ5R1 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
B& )o:P7h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!;^TW$ G 《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》
%]i("21 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u9%)_Q!14 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}7jg>3ng( agreement for a settlement 授产协议
%phv <AW agreement for assignment 转让协议
Nt 'u; 0 agreement for sale 售卖协议；买卖协议
5hbQUF
,Q agreement for sale and purchase 买卖协议
F45UO%/P agreement for the payment of interest 支付利息协议
zmMz6 \ $ agreement for the repayment of money 还款协议
C %o^AR agreement of reinsurance 再保险协议
gkyv [ Agricultural Bank of China 中国农业银行
&-0 eWwMW air passenger departure tax 飞机乘客离境税
Fps.F hm Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
GT"gB$Mh airport tax 机场税
0if~qGm=! alcohol duty 酒精税
+b]+5 ! alienation 让与；让渡；转让
<+c6CM$#}V alimony 生活费；赡养费
7&z`N^dz{ All Ordinaries Index [AOI] 所有普通股指数
"ewB4F[ all risks 全险；综合险
q9&d24| All Sales Record for Stock Market 《股票市场成交报告》
^ g56:j~? Allied Capital Resources Limited 新联财务有限公司
77I D
82 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4h[^!up.7 allocation letter 拨款信件
e: allocation of fund 分配款项；预留款项
4^O'K;$leD allocation of profit 利润分配；溢利分配
Mz sDDP+h allocation warrant 拨款令
hVcV_ allotment 分配；配股
u*$ 1e allotment notice 股份配售通知；配股通知
C}{$'#DV2 allotment of shares 股份分配
<v)Ai;l, allowable 可获宽免；免税的
Y "& c . allowable business loss 可扣除的营业亏损
lU<n Wf allowable expenses 可扣税的支出
`n!<h,S'2 allowance 免税额；津贴；备抵；准备金
#Mz N7 allowance for debts 债项的免税额
w<]Wg^dyQ allowance for depreciation by wear and tear 耗损折旧免税额
8HyK;+ZkVd allowance for funeral expenses 殡殓费的免税额
ei8OLc w:x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
85fBKpEe allowance for repairs and outgoings 修葺及支出方面的免税额
z;_d?S <*m allowance to debtor 给债务人的津贴
#'-L`])7uw alteration of capital 资本更改
v5 yOh5 alternate trustee 候补受托人
R3$K[Lv, amalgamation 合并
2Xm\; 7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3' WS6B+ ambit of charges 征税范围；收费范围
e_BOzN~c amended valuation 经修订的估值
>#RXYDd American Commodities Exchange 美国商品交易所
[yF4_U oF American Express Bank Limited 美国运通银行
e ga< {t American Stock Exchange 美国证券交易所
:hp=>^$Y amortization 摊销
/L1qdkG amount due from banks 存放银行同业的款项
.hCOi<wB amount due from banks abroad 存放海外银行同业的款项
:B<lDcFKJ amount due from holding companies 控股公司欠款
5"[Qs|VjA6 amount due from local banks 存放本港银行同业的款项
%@{);5[ amount due to banks 银行同业的存款
46dh@&U amount due to banks abroad 海外银行同业的存款
}>w;(R amount due to holding companies 控股公司存款
'lU9*e9 amount due to local banks 本港银行同业的存款
@,-xaZ[ amount due to outport banks 外埠银行同业的存款
!=.5$/ amount for note issue 发行纸币的款额
k.DDfuKN amount of bond 担保契据的款额
uSs~P%@6| amount of consideration 代价款额
g=;c*{ amount of contribution 供款数额
,OLN%2Sq amount of indebtedness 负债款额
+x!V;H( amount of principal of the loan 贷款本金额
H! ZPP8]j> amount of rates chargeable 应征差饷数额
]~z2s;J{/ amount of share capital 股本额
ES Z6<!S amount of sums assured 承保款额
b
"4W`
A amount of variation 变动幅度
SL c6 ]? amount of vote 拨款数额
'W~O ? amount payable 应付款额
}XiS:
amount receivable 应收款额
J}coWjw`q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]OoqU-q analysis 分析
Aov=qLWJ ancillary risk 附属风险
u8*Uia*vwH annual account 周年帐目；周年帐目报表；年度决算；年结
AG#5_0]P~ annual accounting date 年结日期
=S-'*F annual allowance 每年免税额；年积金；年度津贴；年津
5vL]Y)l annual balance 年度余额
AR?J[e annual disposable income 每年可动用收入
Nvs 8t% annual estimates 周年预算
;fhFv&`mE annual fee 年费
*N $#cz
annual general meeting 周年大会
tLpDIA_8 annual growth rate 年增率；每年增长率
4
~17s`+ annual long-term supplement 长期个案每年补助金
w*ig[{
I annual pensionable emolument 可供计算退休金的年薪
H;<hmbN?d annual report 年报
<BQ4x .[ Annual Report on the Consumer Price Index 《消费物价指数年报》
aIk%$M at annual return 周年报表；周年申报表；每年报税表格
JQ%`]=n(/ Annual Return Rules 《周年报表规则》
A8OV3h6] annual review of consumer prices 每年消费物价回顾
S*:b\{[f> annual roll-forward basis 逐年延展方式
D a)[mxJ annual salary 年薪
C CX\"-C annual statement 年度报表；年度决算表
}abM:O
"Y 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
Z-b^{uP annuitant 年金受益人
K ^1bR(a annuity 年金
_EOQ*K#=Ct annuity contract 年金合约
9q;\;- annuity on human life 人寿年金
@7%nMTZ@&v antecedent debt 先前的债项
38%]G Q ante-dated cheque 倒填日期支票
s} , p>8 anticipated expenditure 预期开支
:?{ **&= anticipated net profit 预期纯利
VuFH
>8n anticipated revenue 预期收入
e.i5j^5u anti-inflation measure 反通货膨胀措施
UR?[ba_h anti-inflationary stance 反通货膨胀立场
iwL\H a apparent deficit 表面赤字
a[)i n ,3 apparent financial solvency 表面偿债能力
8J%^gy>m] apparent partner 表面合伙人
;t@zH+*} application for personal assessment 个人入息课税申请书
. #;Z M[v application of fund 资金应用
0vUX^< application to release as liquidator and to destruct the books of accounts and documents
&?*M+q34 申请免除清盘人职务及毁灭帐簿与文件
AF l]w'= appointed actuary 委任精算师
jR\T\r4 appointed auditor 委任核数师；委任审计师
k:<yy^g$X appointed trustee 委任的受托人
"-vm=d~\ appointer 委任人
} }Eko7'^ apportioned pro rata 按比例分摊
J( S.iT D apportionment 分配；分摊
CJ&0<Z}{m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l.lXto.6) apportionment formula 分摊方程式
V$- IRdb apportionment of estate duty 遗产税的分摊
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<R, appraisal 估价；评估
B[ Uvj~g appreciable growth 可观增长
0W9,uC2:N appreciable impact 显着影响
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D@%@ appreciable increase 可观增长
xF5q=%n appreciation 增值；升值
R1X9 appreciation against other currencies 相对其他货币升值
*:3f lJt appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`Bnp/9q5 appreciation tax 增值税
\A _g appropriation 拨款；拨用；拨付
+is;$ 1rq appropriation account 拨款帐目
N>7I NK Appropriation Bill 拨款法案
yuk64o2QE appropriation-in-aid system 补助拨款办法
a>Uk<#>2?a approved assets 核准资产
6 .2_UN^< approved basket stock 认可一篮子证券
d)(61 approved budget 核准预算
:Cw|BX@??U approved charitable donation 认可慈善捐款
S[{#AX=0 approved charitable institution 认可慈善机构
'6fMF#X4F approved currency 核准货币；认可货币
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/=7 approved estimates 核准预算
mT >56\63 approved estimates of expenditure 核准开支预算
x9~d_>'A approved overseas insurer 核准海外保险人
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approved overseas trust company 核准海外信托公司
S?*v p= approved pooled investment fund 核准汇集投资基金
H
|Z9]+h)7 approved provident fund scheme 认可公积金计划
2IqsBK` approved provision 核准拨款
.ev'd&l. approved redeemable share 核准可赎回股份
^$24231^ approved regional stock 认可地区性证券
'
V;cA$ $ approved retirement scheme 认可退休金计划
H6x~mZu_:T approved subordinated loan 核准附属贷款
@X"p"3V arbitrage 套戥；套汇；套利
a84^"GH7 arbitrageur 套戥者；套汇者
`pE~M0 5 arbitrary amount 临时款项
%.BbPR 7?h arrangement 措施；安排；协定
a{QHv0goG arrears 欠款
%s%v|HDs arrears of pay 欠付薪酬
<u*~RYA2 arrears of revenue 逾期未收税款；逾期未收的帐项
s6rdQI] articles of association 组织章程；组织细则；组织章程细则
M/ 0!B_(R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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ascertainment of profit 确定利润
%7Z _Hw "Asia Clear" “亚洲结算系统”
q*\ #H C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
uv}[MXOP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,+KZn}> Asian Development Fund [ADF] 亚洲发展基金
s$: F^sxb Asian dollar bond 亚洲美元债券
+ %=Ao6/# Asian dollar market 亚洲美元市场
hJ>{`T w Asian dollar rate 亚洲美元利率
L=Fm:O'#2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
qXkc~{W_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
H jbC>* asked price 沽盘；喊价；索价；卖方报价
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CDOM assessable income 应评税入息
AM1 J ^Dp assessable loss 应评税亏损
"6lf~%R" assessable profit 应评税利润
OA_:_%a( assessable value 应评税值
LX G ,IG assessed profit 估定利润
amK?LDf] assessed value 经评估价值
A jr]&H4 assessment 评税；评定；估价；评税单
ce/ Rzid assessment number 评税编号；估价编号
bPAp0}{Fu assessment of additional tax 补加税评税
:O{`!&[>L assessment of performance 业绩评估；实绩评价
cn XIE{9M Assessor 评税主任
Fa ,a)JY> asset price bubbles 资产价格泡沫
9Y- Sqk+ asset-backed securities 具资产保证的证券
mrX3/e assets accretion 资产增值
Di<KRg1W]} assets and liabilities 资产与负债
s@E "EWp0 assets betterment statement 资产递增表；资产改进表
X5cl'J(j9 assets lending 实物放款；有抵押贷款
bBc<yaN assets of the company passing on the death 死者去世时转移的公司资产
0R >M_| assets pledged as security for liabilities 用作负债抵押的资产
F"#bCnS assets portfolio 资产投资组合
fKf5i@CvB@ assets price 资产价格
G \?fWqx assets quality 资产质素
Y5 $5qQ assets realization 资产变现
j08}5Eo assets refinancing arrangement 资产再集资安排
j~(rG^T assets securitization 资产证券化
I&U?8 assets situated outside Hong Kong 在香港以外地方的资产
KtU I(*$` assets stripping 削减资产；拆卖资产
YBN@{P$ assets value 资产值
_p\ assignee 承让人
)d bi assignment 转让；转让书；转让契
W^i ct,t assignment of interest 权益转让
nKp='>Th assignment of letters patent and trade mark 专利证书及商标转让
Vz!W(+ assignment of property 物业转让；物业转让书
!krbGpTVH assignment right 转让权
ce\]o^4 assignor 转让人
p3` 'i associate 有联系的人；有关连人士；相联者；合伙人；联系人
P}KN*Hn. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-LJbx<' associate member 附属会员
I#zrz3WU associated body corporate 相联法人团体
%kS +n_* associated company 相联公司；联属公司
M2(+}gv;7p associated corporation 相联法团
\]e"#"v}}_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2K'3ry)[y 公认会计师公会〔英国〕
[h+MA>%! Association of Futures Exchange Brokers 香港期货经纪协会
qYBoo]}a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X #j-Ld{j association of underwriters 承保人组织
Wjn1W;m&g assumption of control 接管
>c*}Do{lG assurance 担保；保险；转易；转易书
3 xWeN#T0 assurance of interest 权益的转易
v}!eJzeH at 19XX price 按一九ＸＸ年价格计算
>t&Frw/Bl at a discount 按赔价计算；按贴水价格计算；打折扣
`$\g8Mo at a premium 按溢价计算；按升水价格计算
4pq@o at call 通知付款；按通知
X(U
CN0# at constant market price 按固定市价计算
%| }obiV) at constant price 按固定价格计算
,di'279| at cost 按成本计算
~Jrtm7 at current market price 按当时市价计算；按现时市价计算
]y>)es1 at current price 按当时价格计算；按现时价格计算
cu5Y vp at factor cost 按要素成本计算；按生产要素成本计算
OW- [#r
at money-of-the-day price 按付款当日价格计算
1 -r# v at or better 按指定或较佳价位〔买卖指令〕
L!Iu\_{q at par 按面值计算；平价
eEePK~%c at sight 见票即付
<RS@, at the close 按收市盘
laG@SV at the opening 按开市盘
l&S2.s C attestation 见证；见证条款
5:6as^i:b at-the-money option 平价期权
v*SSc5gFG attorney 受权人；受托代表人
AA"?2dF attornment 新拥有人承认书
obKWnet attributable profit 可归属利润
9bR lSb@ attributable share value 可归属股份价值
U:ggZ`. Auckland Stock Exchange 奥克兰证券交易所
(= } cc auction 拍卖
Mo\LFxx>4{ auctioneer 拍卖商
v=zqj}T audit 审计；核数
9>\P]: Audit Commission 审计署
HpSmB[WF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o?$kcI4 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〕
]ppi962Z audit review 帐目审查
+dw$IMwb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
tfW/Mf audited account 审计帐目；经审计的帐目
swJ3_WhbdT audited annual account 经审计的周年帐目
4NT zK audited balance sheet 经审计的资产负债表
OvqCuX auditor 核数师；核数主任；审计师
CB {% ~ auditor's certificate 核数师证明书；审计师证明书
="<5+G auditor's report 核数师报告；审计师报告
6!bp;iLKy Aussie bond 澳元债券
ifTMoC% austerity budget 紧缩预算
R]O!F)_/' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kwU~kcM Australia All Ordinaries Index 澳洲所有普通股票指数
rxH*h`Xx@ Australian Dollar [AUD] 澳元
3e4; '5q; Australian Options Market 澳大利亚期权市场
e6f:@ O? Australian Securities Commission 澳洲证券事务监察委员会
~G|un}g= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*{8<4CVv Australian Stock Exchange 澳大利亚证券交易所
bCr) 3, Austrian Schilling [ATS] 奥地利先令
_xT=AF9~o authentication 认证；鉴证
S*-n%D0q5 authority to purchase 委托购买证；委购书
k~Qb"6n2 authorization 认可；核准；授权；授权书
7\m.xWX e authorization by direction 指示授权
D G,CL8bv authorization by instruction 指令授权
kY*3)KCp authorization by warrant 令状授权
,S 5tkTa authorization of unit trust 单位信托的认可
M24FuS authorized agent 指定代理人
V9[-# Ti authorized capital 法定资本
k>y68_ authorized clerk 出市员
)nmL gsg authorized dealer 认可交易商
~WXT0-, authorized financial institution 认可财务机构
FjF:Eh authorized fund 认可基金
}_93}e authorized fund house 获授权的基金公司；认可基金公司
B?`n@/ authorized institution 认可机构
rq bX9M^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_9!*laR!2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N=FU>qbz authorized insurer 获授权保险人；获认可承保人
p?(w ! O authorized investment 特准投资项目
Y^80@ MJ authorized person 获授权人
hT4 u;3xE authorized representative 获授权代表
gdkl,z3N3 authorized share capital 法定股本
7Gb1[3 automated quotation system 自动报价系统
SbQ Ri Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k~f3~- " 自动交易系统〔香港期货交易所有限公司〕
/+2;". automatic adjustment mechanism 自动调整机制
&~VWh}=r automatic adjustment system 自动调整系统
sk !92mQ Automatic Clearing House 自动票据交换所
v$c*3H.seM automatic exchange rates accumulation system 自动化汇率累集系统
f q(r,h=| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4Kjrk7GAx automatic teller machine [ATM] 自动柜员机
^*.S7.;2o autopay 自动转帐
9s\(yC8h available assets 可用资产
V \Oe ] w available fiscal reserve 现存财政储备
^%l~|w available profit 可用利润
+]Ca_` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y2709LWmP average 平均；平均数；海损
i
bA Z*I average basic salary 平均基本薪金
Ncr38~;w average consumer expenditure 平均消费开支；一般消费开支
;d$PQi average cost 平均成本
*fyC@fI> average cost of land production 增辟土地平均成本
^DVj_&~ average daily turnover 平均每日成交额
d'ddxT$GG average daily wage rate 平均每日工资率
(qd $wv^ h average expenditure pattern 平均开支模式
[=M0%" average growth rate 平均增长率
F[PIo7?K average net fixed assets 固定资产平均净值
[<SM*fQ>t average of relatives 相对价格平均数
6v~` jS%3 average price 平均价格
.3W DtVE average propensity to consume 平均消费倾向；一般消费倾向
pW ]+a0j average propensity to save 平均储蓄倾向；一般储蓄倾向
P \<dy?nZ average rate 平均率
Vj?{T(K1[ average revenue 平均收入；平均收益
E^ua u=F average stock 平均库存；平均存货
'}\{4Qst average yearly rent 平均年租
sute%6yM avoidance of double taxation 避免双重课税
O%? TxzX; avoidance of tax 避税
