A:
X<?;-HrS; A share Ａ股；甲类股份
V2y[IeS Q abatement of tax 减税；减扣免税额
P `oR-D ABN AMRO Bank N.V. 荷兰银行
Ec[: 6} above-the-line expenditure 线上项目支出；经常预算支出
6@$[x* V above-the-line receipt 线上项目收入；经常预算收入
K {iay g!k ABSA Asia Limited 南非联合亚洲有限公司
9z-"JnM absolute change 绝对数值变更
pTN_6=Y" absolute expenditure 实际开支
sV+>(c-$ absolute guideline figure 绝对准则数字
x [? _F absolute interest 绝对权益
wXZ-%,R -D absolute order of discharge 绝对破产解除令
::5-UxGL<2 absolute profit margin 绝对利润幅度
P#0 _ absolute value 实值；绝对值
EP8LJzd" absolutely vested interest 绝对既得权益
mb/3
#) absorbed cost 已吸收成本；已分摊成本
O^<6`k u absorption 吸收；分摊；合并
y>#j4%D~4 absorption rate 吸收率；摊配率；分摊率
m2}& 5vD8- ACB Finance Limited 亚洲商业财务有限公司
r'!l`
gm,S acceptable form of reciprocity 合理的互惠条件
ECSC,o J acceptable rate 适当利率；适当汇率
Hc+<(g acceptance agreement 承兑协议
S2NsqHJr acceptance for honour 参加承兑
+|0 m6)J] acceptor 承兑人；接受人；受票人
81n%2G acceptor for honour 参加承兑人
TcIUo!:z accident insurance 意外保险
AH}
nTm Accident Insurance Association of Hong Kong 香港意外保险公会
#zQkQvAT9 accident insurance scheme 意外保险计划
rvG qUmSUs accident year basis 意外年度基准
F0!r9U(( accommodation 通融；贷款
&B.r&K& accommodation bill 通融票据；空头票据
dn5v|[ dJ accommodation party 汇票代发人
k]JLk"K account balance 帐户余额；帐户结余
eGE%c1H9a account book 帐簿
6JL
7ut account collected in advance 预收款项
| - R::gm account current book 往来帐簿
4R0_%x6vG account of after-acquired property 事后取得的财产报告
zZRqb/20 account of defaulter 拖欠帐目
ysa"f+/ account payable 应付帐款
Rsulp#[' account payee only [A/C payee only] 只可转帐；存入收款人帐户
*H$nydQ: account receivable 应收帐款
f*I5 m= account receivable report 应收帐款报表
t yDtwV| account statement 结单；帐单；会计财务报表
)CmuC@ Q" account title 帐户名称；会计科目
K1hw' AaQ accountant's report 会计师报告
-`;8~ wMN Accountant's Report Rules 会计师报告规则
Q,4F =b accounting and auditing procedure 会计与审计程序；会计与核数程序
QZfPd\Q5 Accounting Arrangements 《会计安排》
CJC|%i3 accounting basis 会计基础
f&`*x t/ accounting by Official Receiver 破产管理署署长呈交的帐目
\?g%>D:O; Accounting Circular 《会计通告》
(r|T&'yK accounting class 会计类别
>hhd 9 accounting date 记帐日期；会计结算日期
646ye Q1 accounting for money 款项核算
M&K@><6k,k Accounting Officer 会计主任
V.F 's(o accounting period 会计报告期；会计期
nFP2wvFM accounting policy 会计政策；会计方针
P] TT accounting practice 会计惯例
01 dx}L@hz accounting principle 会计准则
W@G[ gS\T accounting record 会计记录
_c&*'IY[V accounting report 会计报告
4EpzCaEZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^d"J2n,7L Accounting Society of China 中国会计学会
oaKf{$vg accounting statement 会计报表
V ": BAn accounting system 会计制度；会计系统
Ntq c=z accounting transaction 会计事项；帐务交易
70NHU;&N accounting treatment 会计处理
A`r9"([-A accounting year 会计年度
Ao\Vh\rQkq accretion 增值；添加
8x{vgx @M accrual 应计项目；应累算数目
^DH*@ M accrual basis 应计制；权责发生制
9,Mp/.T" \ accrual basis accounting 应计制会计；权责发生制会计
k@~-|\ooG accrue 应累算；应计
MJb = +L accrued benefit 应累算利益
5bw ]cv$i accrued charges 应计费用
V ;6M[ic} accrued cumulative preference share dividend 应累算的累积优先股股息
~L1O\V
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Z^|C~lp;n accrued interest payable 应付利息；应计未付利息
y(R*Z^c}d, accrued interest receivable 应收利息；应计未收利息
!G,$:t1-=V accrued right 累算权益
@v'D9 ? accruing profit 应累算的利润
:+5afv} accumulated fiscal reserve 累积财政储备
{aL$vgYT1 accumulated profit 累积利润；滚存溢利
:}-u`K* accumulated reserve 累积储备
yI%>
w4Z accumulation of surplus income 累积收益盈余
t2:c@) acquired assets 既得资产
v Y\O=TZT acquisition 收购；购置；取得
|x4yPYBL acquisition cost 购置成本
P=@lkF!\# acquisition expenses 购置费用
GKS y|z acquisition of 100% interest 收购全部股权
o
,!"E^ acquisition of control 取得控制权
So^`L s;S acquisition of fixed assets 购置固定资产
q!TbM" acquisition of shell “买壳”
=4 D_-Q acquisition price 收购价
$O>@ (K act of God 天灾
3oKGeB;Ja acting partner 执事合伙人
^ZlV1G;/W@ active market 买卖活跃的市场；交投畅旺的市场；旺市
Rf^cw}jU active partner 积极参与的合伙人
{q)B@#p active trading 交投活跃
h=tu +pn actual circulation 实际流通
Fs|;>Up0 actual cost 实际成本
YUb,5 Y0 actual expenditure 实际开支；实际支出
{|gJC>f@ actual income 实际入息；实际收入；实际收益
VqrMi *W6 actual market 现货市场
L1xD$wl actual price 现货价；实际价格
iK]g3ew| actual profit 实际利润
##_Za6/n actual quotation 实盘；实际价位；实际报价
"{k
)nr+7U actual year basis 按实际年度计算
$iPN5@F actuals 实货
J){\h-4 actuarial investigation 精算调查
,OCT m%6e actuarial principle 精算原则
9/M!S[N9 actuarial report 精算师报告
O)|4>J*B Actuarial Society of Hong Kong 香港精算学会
0%F.]+6[O4 actuarial valuation 精算师估值
PQ]9xz Og[ actuary 精算师
,m?D\Pru ad referendum agreement 暂定协议；有待覆核的协定
b1u'ukDP\ ad valorem duty 从价税；按值征税
% 4"~O
_S ad valorem duty system 从价税制
orHD 3T%& ad valorem fee 从价费
WS/+Yl ad valorem tariff 从价关税
%`1vIr(7 additional allowance 额外免税额
=)YYx8gR additional amount for unexpired risk 未过期风险的额外款额
zrO|L|F&P additional assessable profit 补加应评税利润
=.oW g uzu additional assessment 补加评税
w s?s additional commitment 额外承担
1^#Q/J, additional commitment vote 额外承担拨款
Bqi2n'^O2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;"^9L additional dependent parent allowance 供养父母额外免税额
.^S78hr]n additional provision 额外拨款
{Yk20Zn additional stamp duty 附加印花税
->&VbR) additional tax 补加税罚款；补加税款
BmFME0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
O` jA-t adjudged bankrupt 被裁定破产
4 .B*B3 adjudicated bankrupt 裁定破产人
j2 ^T:q[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
l&Ghs@>Kl adjudication of bankruptcy 裁定破产；宣告破产
dO;vcgvb adjudication of insolvency 裁定无力偿还债务
t)Q @sKT6 adjusted actual 经调整的实数；调整后的实数
('-}"3 adjusted current assets 经调整的流动资产；调整后的流动资产
?1:/
6 adjusted figure 经调整的数字；调整后的数额
SQU%N adjusted liabilities 经调整的负债；调整后的负债
=k= 2~
j adjusted loss 经调整的亏损；调整后的亏损
YiuO u(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
8{fz0H.<? adjusted profit 经调整的利润；调整后的利润
FqxOHovE adjusted surplus 经调整的盈余额；调整后的盈余额
Ju7C?)x adjusted value 经调整的价值；调整后的价值
$ cK
B+} adjustment 调整；修订；理算〔保险〕
zZc@;S# adjustment centre 调剂中心
_ 1> 4Q% adjustment lag 调整过程的时间差距；调整时差
}!]x|zU.= adjustment mechanism 调整机制
Yb3f]4EH adjustment of loss 亏损调整
p}DF$k %` adjustment process 调整过程；调整程序
x O-U] %oq adjustment range 调整幅度
$A@3ogoS& administered exchange rate 受管制汇率
bM0[V5:jB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F ]A~~P administration expenses 行政费用
r&3o~! administration fee 手续费；行政费
tW :/R@@ administration in bankruptcy 破产管理
N8YBu/ administration order 遗产管理令
;u};& sm administrator 管理人；遗产管理人
E9B*K2l^{ administrator of the estate 遗产管理人
<o7#?AcP u admission of debt 债项承认书
yX V|4 admission of proof 接纳债权证明
(g/X(3 advance 放贷款项；垫付款项；预支款项；预付款项
AJ`
v advance account 暂支帐目；预付款帐户
AV 5\W } advance compensation 预付补偿金
'#i]SU&* advance from shareholder 股东垫款
AOx3QgC^NO advance pending reimbursement 预支以待日后付还
FT/5 _1i advanced economy 先进经济体系
JX/4=.. advancement 预付；预付财产
_#D\*0J advances warrant 垫款令
LL[#b2CKa advancing 贷出
EY&C [= adverse balance 逆差
C$td{tM adverse exchange 逆汇
7;}3{z advertisement addressed to shareholders 在报章刊登的致股东通告
# G + advice for collection 托收通知书
-Bo~"q advice of drawing 提款通知书；汇票通知书
TflS@Z7C advice of payment 付款通知
9g
&Ch9-/ Advisory Committee [Securities and Futures Commission]
W+f&%En 谘询委员会〔证券及期货事务监察委员会〕
@ZkAul0@ Advisory Committee on Diversification 经济多元化谘询委员会
B+e_Y\B u affidavit 誓章；遗产申报誓章
)=E~CpKV affidavit of no receipt 述明无收款的誓章
,J (5@8(>a affiliate 联号；联营公司；附属公司
9^QYuf3O affiliated company 附属公司；联号；联营公司
wz* A <iU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#}!>iFBcH affordability 负担能力
u:uSsAn0$ African Development Bank [AfDB] 非洲开发银行
q= yZx) after-acquired property 事后取得的财产
3']:1B after-hours dealing 市后交易
}K/}(zuy1Y after-tax profit 税后盈利；税后利润；税后溢利
TjUZv 1(L agency agreement 代理协议
a][pTC\ rb agency expenses 代理机构的开支
W-!Bl&jF[ agency fee 代理费
%- ZR~* Agency Law 《代理法》
mbX)'. +L agent 代理人；承销人
Z&]+A, agent of company 公司代理人
s1Tl .p5 agent's fee 代理人费；经纪费
, |. *, aggregate 总计；总数；总体数字
N+s?ZE* aggregate amount 总款额；总额
FQ^ <, aggregate assets and liabilities 总体资产与负债
8PoHBOxpc aggregate at constant price 按固定价格计算的总体数字
'lN*Ys iDi aggregate demand 总需求
Z cTL#OTP aggregate gross position 总持仓量
MLt'YW^ aggregate limit 总限额
U +*oI * aggregate of salaries tax 合计薪俸税
C~KWH @ aggregate performance 总体表现；总体业绩
xQ#Akd = aggregate supply 总体供应
@4_rx u& aggregate surplus 总盈余
yC'hwoQ` aggregate total 整体总额
V%BJNJ aggregate value 总值；合计价值
y*}vG}e% aggregated basis 合计基准
DN"S, aggregated net chargeable income 合计应课税入息实额
(K*/Vp aggregation 合并计算；合计；总和
(~G5t(+ aggregation of incomes of husband and wife 夫妇入息合并计算
Gf
H*,1x aggregation of property 财产的总和
ii_|)udz agio 差价；贴水
Q"_T2fl]vP 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》
Q tnM(m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Db#W/8
a8k 《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》
4+5OR&kxZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}$Hs;4| 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
s!@ =rq Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{UdcX~\~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x&R9${ e% agreement for a settlement 授产协议
\ W
'i0+ agreement for assignment 转让协议
CGd[3}" agreement for sale 售卖协议；买卖协议
t +3 agreement for sale and purchase 买卖协议
>[|GC/C agreement for the payment of interest 支付利息协议
lrs0^@.+ agreement for the repayment of money 还款协议
;]gsJ9FK< agreement of reinsurance 再保险协议
:F^$"~(, Agricultural Bank of China 中国农业银行
~KA p\!, air passenger departure tax 飞机乘客离境税
Y ]~ HAv ' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ASKAgU"h airport tax 机场税
R=vbUA alcohol duty 酒精税
.DDg%z alienation 让与；让渡；转让
lL(p]!K' alimony 生活费；赡养费
&G-#* OG All Ordinaries Index [AOI] 所有普通股指数
S2rEy2\}: all risks 全险；综合险
#~H%[ s a All Sales Record for Stock Market 《股票市场成交报告》
!,Xy l}
# Allied Capital Resources Limited 新联财务有限公司
|
V.S.'
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xb =8t! allocation letter 拨款信件
5JBB+g allocation of fund 分配款项；预留款项
>JKnGeF allocation of profit 利润分配；溢利分配
xvwD3 .1 allocation warrant 拨款令
),cQUB allotment 分配；配股
(s}Rj)V[^ allotment notice 股份配售通知；配股通知
aF&r/j+}o allotment of shares 股份分配
@- wNrW$ allowable 可获宽免；免税的
[&h#iTRT allowable business loss 可扣除的营业亏损
ZnvEv;P allowable expenses 可扣税的支出
KTG: I@|C allowance 免税额；津贴；备抵；准备金
'}jf#C1$c allowance for debts 债项的免税额
BI xV|\k allowance for depreciation by wear and tear 耗损折旧免税额
_M8G3QOx allowance for funeral expenses 殡殓费的免税额
:3KO6/+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3]O`[P,*% allowance for repairs and outgoings 修葺及支出方面的免税额
IL~]m?'V( allowance to debtor 给债务人的津贴
/S:w&5e alteration of capital 资本更改
MU_! &(X_ alternate trustee 候补受托人
S}oG.r
9 amalgamation 合并
)-bD2YA{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5h`m]#YEG ambit of charges 征税范围；收费范围
$}qDV>
qo amended valuation 经修订的估值
%f3c7\=C American Commodities Exchange 美国商品交易所
|d,F-9iw American Express Bank Limited 美国运通银行
5f;n<EP y American Stock Exchange 美国证券交易所
.S~@BI(|< amortization 摊销
L;/9L[s, amount due from banks 存放银行同业的款项
LP.HS'M~u amount due from banks abroad 存放海外银行同业的款项
Jj2g5={ amount due from holding companies 控股公司欠款
2y3?!^$ amount due from local banks 存放本港银行同业的款项
iYk' :iv}S amount due to banks 银行同业的存款
x96qd%l/ amount due to banks abroad 海外银行同业的存款
_PK}rr?"7O amount due to holding companies 控股公司存款
$Y8>_6%+T amount due to local banks 本港银行同业的存款
)R jb/3* ! amount due to outport banks 外埠银行同业的存款
@ v>l[6]>^ amount for note issue 发行纸币的款额
Mw/?wtW amount of bond 担保契据的款额
v<L=!-b^ amount of consideration 代价款额
nd.57@*M amount of contribution 供款数额
^I]LoG: amount of indebtedness 负债款额
P@qM J}<j amount of principal of the loan 贷款本金额
7~_{.f amount of rates chargeable 应征差饷数额
v1 LKU amount of share capital 股本额
`wNm%*g amount of sums assured 承保款额
).pO2lLF4 amount of variation 变动幅度
Y\.-v\uJu amount of vote 拨款数额
r?fH
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FoE|J s amount receivable 应收款额
xDR9_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:]vA 2 analysis 分析
iV5 }U2Vh ancillary risk 附属风险
sW
}<zGYd annual account 周年帐目；周年帐目报表；年度决算；年结
IikG /8lP annual accounting date 年结日期
V?OuIg%=: annual allowance 每年免税额；年积金；年度津贴；年津
:1:3Svb<Y annual balance 年度余额
8]S,u:E:N annual disposable income 每年可动用收入
~mtTsZc annual estimates 周年预算
~j=xi P annual fee 年费
):e+dt annual general meeting 周年大会
J!rY
6[ t annual growth rate 年增率；每年增长率
2zz,(RA annual long-term supplement 长期个案每年补助金
j:7* 3@f annual pensionable emolument 可供计算退休金的年薪
:.Y|I[\E% annual report 年报
dVa!.q_3 Annual Report on the Consumer Price Index 《消费物价指数年报》
DhZ:#mM{ annual return 周年报表；周年申报表；每年报税表格
r]v&t Annual Return Rules 《周年报表规则》
&=YSM. G annual review of consumer prices 每年消费物价回顾
yH*hL0mO annual roll-forward basis 逐年延展方式
{S G* annual salary 年薪
Sa L"!uAk annual statement 年度报表；年度决算表
+}P%HH]E/p Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
< "<Mbbp annuitant 年金受益人
85'nXY N{d annuity 年金
M|d={o9Hp annuity contract 年金合约
djW cbC=g_ annuity on human life 人寿年金
hw;0t,1 antecedent debt 先前的债项
'iJDWxCD ante-dated cheque 倒填日期支票
KE<k j$
anticipated expenditure 预期开支
.Y;b)]@f anticipated net profit 预期纯利
aYqm0HCT anticipated revenue 预期收入
:pRF*^eU anti-inflation measure 反通货膨胀措施
jAXR` D anti-inflationary stance 反通货膨胀立场
cv2]* apparent deficit 表面赤字
<$%ql'= apparent financial solvency 表面偿债能力
$ *k)|4 apparent partner 表面合伙人
^ o YPyk`9 application for personal assessment 个人入息课税申请书
N#4N?BBP" application of fund 资金应用
z 5'ZN+ application to release as liquidator and to destruct the books of accounts and documents
X/l ;s 申请免除清盘人职务及毁灭帐簿与文件
o+N MA
( appointed actuary 委任精算师
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pCM appointed auditor 委任核数师；委任审计师
y,Jh@ n';| appointed trustee 委任的受托人
{3LA%xO appointer 委任人
_pW_G 1U apportioned pro rata 按比例分摊
%`e`g ^ apportionment 分配；分摊
M i]I:ka Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(?vK_{ apportionment formula 分摊方程式
b(l0js apportionment of estate duty 遗产税的分摊
C6|(ktt appraisal 估价；评估
uVGa(4u} appreciable growth 可观增长
xRlY r# % appreciable impact 显着影响
B@ {&< appreciable increase 可观增长
,of]J| appreciation 增值；升值
3V?817&6z appreciation against other currencies 相对其他货币升值
) V36t{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
# Q}_e 7t appreciation tax 增值税
{6h|6.S 2 appropriation 拨款；拨用；拨付
%]!adro~ appropriation account 拨款帐目
Pe}PH
I Appropriation Bill 拨款法案
u^=`%) appropriation-in-aid system 补助拨款办法
V>Fesm"aq approved assets 核准资产
%t*[T approved basket stock 认可一篮子证券
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5w approved budget 核准预算
H y] approved charitable donation 认可慈善捐款
{pWBwf>R C approved charitable institution 认可慈善机构
xST4 }Mb^f approved currency 核准货币；认可货币
?1peF47Z approved estimates 核准预算
zPR8f-U vw approved estimates of expenditure 核准开支预算
JE hm1T approved overseas insurer 核准海外保险人
,X68xk.' approved overseas trust company 核准海外信托公司
eCWPhB 6l approved pooled investment fund 核准汇集投资基金
e`iEy=W approved provident fund scheme 认可公积金计划
: lgi>^ approved provision 核准拨款
IxOc':/jY approved redeemable share 核准可赎回股份
)1lu=gc approved regional stock 认可地区性证券
]!O ue_-; approved retirement scheme 认可退休金计划
Lu=O+{*8 approved subordinated loan 核准附属贷款
je%l dY]/@ arbitrage 套戥；套汇；套利
?iv=53<c# arbitrageur 套戥者；套汇者
:HRT 2I arbitrary amount 临时款项
y(5:}x&E arrangement 措施；安排；协定
?'eq",c#4N arrears 欠款
x r[Vp arrears of pay 欠付薪酬
8.QSqW7t arrears of revenue 逾期未收税款；逾期未收的帐项
bAEg$A articles of association 组织章程；组织细则；组织章程细则
CE ~@}` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
d]S YP ascertainment of profit 确定利润
(?>cn_m "Asia Clear" “亚洲结算系统”
KxIyc7. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y.sz|u 1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~}'F887 f Asian Development Fund [ADF] 亚洲发展基金
SJk>Jt= Asian dollar bond 亚洲美元债券
A_R!uRD8- Asian dollar market 亚洲美元市场
ys8Q.oBv_` Asian dollar rate 亚洲美元利率
)&, {?$ . Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_w!a`w*3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;h Hi@Z 9 asked price 沽盘；喊价；索价；卖方报价
2 0tO#{Li assessable income 应评税入息
aC!EWgwW[ assessable loss 应评税亏损
fPqr6O Yz assessable profit 应评税利润
wvN `R assessable value 应评税值
<{Q'&T assessed profit 估定利润
|quij0_'e assessed value 经评估价值
s_[ VHPN assessment 评税；评定；估价；评税单
DMn4ll| assessment number 评税编号；估价编号
$ 4m*kQ assessment of additional tax 补加税评税
N|K4{Fr m assessment of performance 业绩评估；实绩评价
uwmQ?LS]V Assessor 评税主任
TTZe$ >f asset price bubbles 资产价格泡沫
B {MaMf) asset-backed securities 具资产保证的证券
V'pqxjfd assets accretion 资产增值
</[: 9Cl assets and liabilities 资产与负债
8 lT{1ro assets betterment statement 资产递增表；资产改进表
},@``&e assets lending 实物放款；有抵押贷款
5M F#&v assets of the company passing on the death 死者去世时转移的公司资产
94/BG0 assets pledged as security for liabilities 用作负债抵押的资产
)8,|- o= assets portfolio 资产投资组合
7 K;!iX<d assets price 资产价格
@ ?k J). assets quality 资产质素
)C~9E 5E assets realization 资产变现
Q@S-f:! assets refinancing arrangement 资产再集资安排
$IX\O assets securitization 资产证券化
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)d[8jw" assets situated outside Hong Kong 在香港以外地方的资产
F #`=oM $5 assets stripping 削减资产；拆卖资产
nh.32q] assets value 资产值
' cIEc1y assignee 承让人
/7"I#U^u/ assignment 转让；转让书；转让契
ezm&]F` assignment of interest 权益转让
n3KI+I%nQ assignment of letters patent and trade mark 专利证书及商标转让
(x pn`NA assignment of property 物业转让；物业转让书
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T assignment right 转让权
lDU_YEQ> assignor 转让人
Um` !% associate 有联系的人；有关连人士；相联者；合伙人；联系人
`yiC=$*[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|~0UM$OB^3 associate member 附属会员
i|WQ0fD associated body corporate 相联法人团体
4hs)b associated company 相联公司；联属公司
B?bW1 associated corporation 相联法团
EGVM)ur Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mtA E 公认会计师公会〔英国〕
?C-Towo=i Association of Futures Exchange Brokers 香港期货经纪协会
78 f$6J q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
U7h(`b assumption of control 接管
3gEMRy*+ assurance 担保；保险；转易；转易书
9=`W p6Gmn assurance of interest 权益的转易
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NaD=9 at 19XX price 按一九ＸＸ年价格计算
pzZk\-0R at a discount 按赔价计算；按贴水价格计算；打折扣
# xh_ at a premium 按溢价计算；按升水价格计算
YJV% a at call 通知付款；按通知
.a'f|c6 at constant market price 按固定市价计算
7gF"=7{- at constant price 按固定价格计算
O+q/ 4 at cost 按成本计算
88s/Q0l at current market price 按当时市价计算；按现时市价计算
6%G-Vs]*2 at current price 按当时价格计算；按现时价格计算
~`ny @WD9 at factor cost 按要素成本计算；按生产要素成本计算
}; L ^w : at money-of-the-day price 按付款当日价格计算
^h' Sla at or better 按指定或较佳价位〔买卖指令〕
I: cg}JZ>| at par 按面值计算；平价
i1lBto[ at sight 见票即付
S$,'Q^~K at the close 按收市盘
u\yVR$pQ at the opening 按开市盘
fWnD\mx?0 attestation 见证；见证条款
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at-the-money option 平价期权
zi9[)YqxPH attorney 受权人；受托代表人
w"Y` ]2 attornment 新拥有人承认书
RE2&mYt attributable profit 可归属利润
6w8" >~)Z attributable share value 可归属股份价值
Yr.sm !xA Auckland Stock Exchange 奥克兰证券交易所
"qz3u`[o auction 拍卖
rwLAW"0Qz auctioneer 拍卖商
B;>{0
s audit 审计；核数
K<`osdp=& Audit Commission 审计署
`F YjQ e"p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!9Z r;K~\ 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〕
DyJ.BQdk) audit review 帐目审查
AlE8Xu9UB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\_V-A f{6 audited account 审计帐目；经审计的帐目
/ P|fB]p audited annual account 经审计的周年帐目
dO> VwP audited balance sheet 经审计的资产负债表
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auditor 核数师；核数主任；审计师
R D 7^& auditor's certificate 核数师证明书；审计师证明书
sUJ%x#u}Fk auditor's report 核数师报告；审计师报告
`.jzuX Aussie bond 澳元债券
b//B8^Eong austerity budget 紧缩预算
x+8_4>,>Y7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
af BE{ Australia All Ordinaries Index 澳洲所有普通股票指数
Y s q'2 Australian Dollar [AUD] 澳元
{9Y+.46S Australian Options Market 澳大利亚期权市场
?'86d_8 Australian Securities Commission 澳洲证券事务监察委员会
3 < ? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S{pXs &4O Australian Stock Exchange 澳大利亚证券交易所
~c^>5 4 Austrian Schilling [ATS] 奥地利先令
e}/Lk5q! authentication 认证；鉴证
V&8Vw F^- authority to purchase 委托购买证；委购书
klg 25 #t authorization 认可；核准；授权；授权书
gxz-R?. authorization by direction 指示授权
m7a#qs; , authorization by instruction 指令授权
h,aA w#NE* authorization by warrant 令状授权
ryF 7 authorization of unit trust 单位信托的认可
f"7O "6 authorized agent 指定代理人
3~ S'LxV authorized capital 法定资本
( wDm*bZ* authorized clerk 出市员
c\B|KhDk authorized dealer 认可交易商
X[
q+619 authorized financial institution 认可财务机构
3vhnwDcK authorized fund 认可基金
{"oxJ`z4 authorized fund house 获授权的基金公司；认可基金公司
"Ve.cP,7( authorized institution 认可机构
CYYkzcc^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wO ?+Nh authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|(5W86C,ju authorized insurer 获授权保险人；获认可承保人
kpL@P oQ/r authorized investment 特准投资项目
FuI73 authorized person 获授权人
\%PaceH authorized representative 获授权代表
N H$r
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,@1p$n automated quotation system 自动报价系统
A+6 n# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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}.4cr 自动交易系统〔香港期货交易所有限公司〕
-F'b8:m automatic adjustment mechanism 自动调整机制
p' M%XBu automatic adjustment system 自动调整系统
Ox#\M0Wn$3 Automatic Clearing House 自动票据交换所
3_~cMlr3T. automatic exchange rates accumulation system 自动化汇率累集系统
yjfat&$ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~\{^%~[48 automatic teller machine [ATM] 自动柜员机
*Qugv^- autopay 自动转帐
~U;rw&'H available assets 可用资产
S*j6OwZ available fiscal reserve 现存财政储备
hxCvk/7sT available profit 可用利润
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Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/ }Jj average 平均；平均数；海损
ono4U.C9 average basic salary 平均基本薪金
3a.kBzus average consumer expenditure 平均消费开支；一般消费开支
:Y9NLbv average cost 平均成本
f$NM M
>z average cost of land production 增辟土地平均成本
=t6z \WB average daily turnover 平均每日成交额
[2"<W! p average daily wage rate 平均每日工资率
G}& Sle] average expenditure pattern 平均开支模式
tOfg?)h{dc average growth rate 平均增长率
]-ZEWt6lsc average net fixed assets 固定资产平均净值
me[DmiM, average of relatives 相对价格平均数
7AYd!n&S average price 平均价格
0-~\
W( average propensity to consume 平均消费倾向；一般消费倾向
X]\ \, average propensity to save 平均储蓄倾向；一般储蓄倾向
:_!8
WB average rate 平均率
^i:`Zf A# average revenue 平均收入；平均收益
(aD_zG=k5 average stock 平均库存；平均存货
>3z5 ww average yearly rent 平均年租
K~@Mg1R avoidance of double taxation 避免双重课税
gy&[?m6M= avoidance of tax 避税
