A:
de{@u<Y Zb A share Ａ股；甲类股份
{#"[h1 abatement of tax 减税；减扣免税额
$'Z\'<k[ ABN AMRO Bank N.V. 荷兰银行
l?GN& u above-the-line expenditure 线上项目支出；经常预算支出
7\I ,;swo above-the-line receipt 线上项目收入；经常预算收入
/KGVMBifM ABSA Asia Limited 南非联合亚洲有限公司
I? c "\Fe absolute change 绝对数值变更
kSj,Pl \NC absolute expenditure 实际开支
?EQ]f34 absolute guideline figure 绝对准则数字
gE2k]`[j] absolute interest 绝对权益
YLs%u=e($ absolute order of discharge 绝对破产解除令
:4RD .l absolute profit margin 绝对利润幅度
N T+%u- absolute value 实值；绝对值
+ |(-7 " absolutely vested interest 绝对既得权益
OXc!^2 ^ absorbed cost 已吸收成本；已分摊成本
w/+ e absorption 吸收；分摊；合并
t Dn{;E D< absorption rate 吸收率；摊配率；分摊率
Ca}T)]// ACB Finance Limited 亚洲商业财务有限公司
$j=c;+W acceptable form of reciprocity 合理的互惠条件
KqC8o zup acceptable rate 适当利率；适当汇率
9>,$q"M }? acceptance agreement 承兑协议
Y&M}3H>E acceptance for honour 参加承兑
fui;F"+1 acceptor 承兑人；接受人；受票人
{jB& e, acceptor for honour 参加承兑人
40,u(4.m* accident insurance 意外保险
k\(LBZ"vR Accident Insurance Association of Hong Kong 香港意外保险公会
pJ)PVo\cV accident insurance scheme 意外保险计划
b.Hf xYt( accident year basis 意外年度基准
trD-qi accommodation 通融；贷款
^W!w~g+ accommodation bill 通融票据；空头票据
H w[(v[v accommodation party 汇票代发人
1N8gH&oF account balance 帐户余额；帐户结余
TY,5]*86I& account book 帐簿
/4x3dwXW@ account collected in advance 预收款项
>
Q[L, I account current book 往来帐簿
V*]cF=W[A account of after-acquired property 事后取得的财产报告
9w\ yWxl account of defaulter 拖欠帐目
2P)*Y5`KBH account payable 应付帐款
j $v2_q account payee only [A/C payee only] 只可转帐；存入收款人帐户
'Pk1 4`/ account receivable 应收帐款
S
?v^/F account receivable report 应收帐款报表
xZ2^lsY account statement 结单；帐单；会计财务报表
~Q<h,P account title 帐户名称；会计科目
?+6w8j%\ accountant's report 会计师报告
=e\E{K'f@ Accountant's Report Rules 会计师报告规则
&oi*]:<FNe accounting and auditing procedure 会计与审计程序；会计与核数程序
!<` }m E!: Accounting Arrangements 《会计安排》
l6o?(!:!% accounting basis 会计基础
['1JN UX accounting by Official Receiver 破产管理署署长呈交的帐目
7-Bttv{ Accounting Circular 《会计通告》
< zUU` accounting class 会计类别
%&EDh2w> accounting date 记帐日期；会计结算日期
)X-~+X91 S accounting for money 款项核算
.FV
wZ :d Accounting Officer 会计主任
t<sy7e=' accounting period 会计报告期；会计期
N=4`jy = accounting policy 会计政策；会计方针
!l2=J/LJj accounting practice 会计惯例
qU!xh ) accounting principle 会计准则
}~/u%vI@M5 accounting record 会计记录
Wk3R6
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(H=7 ( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z +NxO !y Accounting Society of China 中国会计学会
o Efy{54 accounting statement 会计报表
@|A
w T accounting system 会计制度；会计系统
WEX 6I 16 accounting transaction 会计事项；帐务交易
:.xdG>\n3 accounting treatment 会计处理
!a
%6nBo accounting year 会计年度
f( =3'wQ accretion 增值；添加
eAkC-Fm
accrual 应计项目；应累算数目
]*fiLYe9 accrual basis 应计制；权责发生制
R^t
)~\d accrual basis accounting 应计制会计；权责发生制会计
2Mqac:L accrue 应累算；应计
"Yh[-[, accrued benefit 应累算利益
wD9Gl.uQ accrued charges 应计费用
bD*z"e accrued cumulative preference share dividend 应累算的累积优先股股息
[}p/pj= accrued expenses 应累算费用
e* 2ay1c accrued interest payable 应付利息；应计未付利息
s+mNr3 accrued interest receivable 应收利息；应计未收利息
t?bc$,S"\( accrued right 累算权益
G'>?/l# accruing profit 应累算的利润
-v]v m3N a accumulated fiscal reserve 累积财政储备
F|Y}X|x8Q accumulated profit 累积利润；滚存溢利
<qGVOAnz+ accumulated reserve 累积储备
Z]Zs"$q@ accumulation of surplus income 累积收益盈余
1rhEk|p GZ acquired assets 既得资产
funHznRR acquisition 收购；购置；取得
zpPzXQv]/ acquisition cost 购置成本
JI&ik_k3 acquisition expenses 购置费用
Ky6.6Y<.| acquisition of 100% interest 收购全部股权
Nd b_ | acquisition of control 取得控制权
3WH"NC-O< acquisition of fixed assets 购置固定资产
/Q |guJx acquisition of shell “买壳”
4q<LNvJA acquisition price 收购价
.)eJ L act of God 天灾
<W$Ig@4[.d acting partner 执事合伙人
%+>t @F,GM active market 买卖活跃的市场；交投畅旺的市场；旺市
$x%3 ^{G active partner 积极参与的合伙人
j?eWh#[K" active trading 交投活跃
{'(1c)q> actual circulation 实际流通
WnATgY t actual cost 实际成本
u+U '|6)E actual expenditure 实际开支；实际支出
I\8 f`l actual income 实际入息；实际收入；实际收益
]g }Tqf/N% actual market 现货市场
]t 4 9Efw actual price 现货价；实际价格
& DUt`Dr w actual profit 实际利润
G{4~{{tI actual quotation 实盘；实际价位；实际报价
F0&BEJBkU actual year basis 按实际年度计算
7&I+mw/ X actuals 实货
RU r0K#] actuarial investigation 精算调查
y2XeD=_' actuarial principle 精算原则
| .8lS3C actuarial report 精算师报告
6Vq]AQx Actuarial Society of Hong Kong 香港精算学会
BK+(Uf;g actuarial valuation 精算师估值
O-5s}RT actuary 精算师
^N{L au ad referendum agreement 暂定协议；有待覆核的协定
+x?_\?&Ks ad valorem duty 从价税；按值征税
_b ~XBn ad valorem duty system 从价税制
]yR0"<W^xO ad valorem fee 从价费
'Dh+v3O ad valorem tariff 从价关税
N sUFM additional allowance 额外免税额
w-[A" M]I additional amount for unexpired risk 未过期风险的额外款额
@(;zU~l/ additional assessable profit 补加应评税利润
p-KMELB additional assessment 补加评税
Dg:2*m_!j{ additional commitment 额外承担
4 nIs+ additional commitment vote 额外承担拨款
>_ )~"Ra additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{e>E4( additional dependent parent allowance 供养父母额外免税额
T~*L [*F0 additional provision 额外拨款
E`^?2dv+/ additional stamp duty 附加印花税
i;' k Q additional tax 补加税罚款；补加税款
>Ei-Spy>Xl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#7 wOr78 adjudged bankrupt 被裁定破产
#fF~6wopV adjudicated bankrupt 裁定破产人
6f$h1$$)^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
uTSTBI4t adjudication of bankruptcy 裁定破产；宣告破产
ao@"j}c adjudication of insolvency 裁定无力偿还债务
.H.#W1` adjusted actual 经调整的实数；调整后的实数
e ~wuoE:M3 adjusted current assets 经调整的流动资产；调整后的流动资产
=*ZQGM 3w adjusted figure 经调整的数字；调整后的数额
aa:97w~s0 adjusted liabilities 经调整的负债；调整后的负债
&7gL&AY8 adjusted loss 经调整的亏损；调整后的亏损
L `7~~ 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
,g2oqq ? adjusted profit 经调整的利润；调整后的利润
.:<-E % adjusted surplus 经调整的盈余额；调整后的盈余额
!3E
%u$-} adjusted value 经调整的价值；调整后的价值
gEejLyOag adjustment 调整；修订；理算〔保险〕
=z= $S]qN adjustment centre 调剂中心
Hl@)j adjustment lag 调整过程的时间差距；调整时差
U ?%1:-#F adjustment mechanism 调整机制
K
>-)O=$s adjustment of loss 亏损调整
dc ]+1
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01 UEd8 adjustment range 调整幅度
d=q&UCC administered exchange rate 受管制汇率
Wq4>!| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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administration expenses 行政费用
)^G&p [G administration fee 手续费；行政费
s'4S, administration in bankruptcy 破产管理
4bT21J37 administration order 遗产管理令
(l|:$%[0 administrator 管理人；遗产管理人
ywPF L/@ administrator of the estate 遗产管理人
OS
X5S:XS admission of debt 债项承认书
%*>ee[^L , admission of proof 接纳债权证明
\~3g*V advance 放贷款项；垫付款项；预支款项；预付款项
jz\ LI advance account 暂支帐目；预付款帐户
yNw YP%"y advance compensation 预付补偿金
#i#4h< R advance from shareholder 股东垫款
@0XqUcV advance pending reimbursement 预支以待日后付还
k"J [mT$b advanced economy 先进经济体系
Tug}P K advancement 预付；预付财产
H;&^A 5 advances warrant 垫款令
>
xc7Hr~ advancing 贷出
Z+z x*(X adverse balance 逆差
>bKN$,Qen adverse exchange 逆汇
b~ M3j& advertisement addressed to shareholders 在报章刊登的致股东通告
b
r"4 7i advice for collection 托收通知书
!,f#oCL advice of drawing 提款通知书；汇票通知书
rUb`_ W@ advice of payment 付款通知
NAy3Zd} Advisory Committee [Securities and Futures Commission]
^'UJ&UfX 谘询委员会〔证券及期货事务监察委员会〕
B/*`u Advisory Committee on Diversification 经济多元化谘询委员会
r%*UU4xvB affidavit 誓章；遗产申报誓章
z}Qt6na]- affidavit of no receipt 述明无收款的誓章
i[gq8% affiliate 联号；联营公司；附属公司
sj)$o94= affiliated company 附属公司；联号；联营公司
o6 FSSKM affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l'_P]@* affordability 负担能力
Lyx \ s; African Development Bank [AfDB] 非洲开发银行
FfDe&/,/ after-acquired property 事后取得的财产
*AO^oBeY after-hours dealing 市后交易
sCX 8 after-tax profit 税后盈利；税后利润；税后溢利
r A/jNX@S agency agreement 代理协议
|@}Yady@C agency expenses 代理机构的开支
H a U6`IP agency fee 代理费
ur'a{BI 2R Agency Law 《代理法》
' >GZB agent 代理人；承销人
L_>j
SP agent of company 公司代理人
XQ+KI:g2 agent's fee 代理人费；经纪费
.?gpI Zv aggregate 总计；总数；总体数字
' (JSU aggregate amount 总款额；总额
;P` z
?>J: aggregate assets and liabilities 总体资产与负债
D6 2xC5 aggregate at constant price 按固定价格计算的总体数字
OygR5s + aggregate demand 总需求
jIZpv|t) aggregate gross position 总持仓量
07zbx6:t aggregate limit 总限额
X[ERlw1q4Q aggregate of salaries tax 合计薪俸税
RhJ{#G~:% aggregate performance 总体表现；总体业绩
6LGy 0dWpG aggregate supply 总体供应
n4albG4 aggregate surplus 总盈余
@KM !g,f aggregate total 整体总额
3NEbCI LF aggregate value 总值；合计价值
-y8?"WB(b aggregated basis 合计基准
BE54^U aggregated net chargeable income 合计应课税入息实额
MroJ!.9 aggregation 合并计算；合计；总和
z|VQp ,ra aggregation of incomes of husband and wife 夫妇入息合并计算
"V|1w>s aggregation of property 财产的总和
,ux?wa+ agio 差价；贴水
rKlu+/G 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》
1-@[th Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
NJEubC ? 《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》
] ~;x$Z) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`@8QQB 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+="?[: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Iz'*^{Ssm 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!N6/l5 kn agreement for a settlement 授产协议
3SRz14/W_R agreement for assignment 转让协议
&ukYTDM agreement for sale 售卖协议；买卖协议
k<mfBNvuo agreement for sale and purchase 买卖协议
N# Ru `; agreement for the payment of interest 支付利息协议
80X #V agreement for the repayment of money 还款协议
a$ f$CjQ agreement of reinsurance 再保险协议
Kh)SgJ3B@ Agricultural Bank of China 中国农业银行
<NV[8B#k] air passenger departure tax 飞机乘客离境税
9{gY|2R_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6}aIb .j airport tax 机场税
"Qf X&'09 alcohol duty 酒精税
`" N56 alienation 让与；让渡；转让
3JB?G>\! alimony 生活费；赡养费
D^( Nijl9U All Ordinaries Index [AOI] 所有普通股指数
W'Wr8~{h all risks 全险；综合险
5*.JXx E;U All Sales Record for Stock Market 《股票市场成交报告》
JLS|G?#0 Allied Capital Resources Limited 新联财务有限公司
gr \UI!]F all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:i WW2fY allocation letter 拨款信件
JXG%Cx!2} allocation of fund 分配款项；预留款项
\KlO j%s allocation of profit 利润分配；溢利分配
S4/CL4= allocation warrant 拨款令
z(sfX}% allotment 分配；配股
C;#-2 ^h allotment notice 股份配售通知；配股通知
alQMPQVin allotment of shares 股份分配
VdrqbZ allowable 可获宽免；免税的
OK{_WTCe> allowable business loss 可扣除的营业亏损
\,YF['Qq allowable expenses 可扣税的支出
G a5O&`h allowance 免税额；津贴；备抵；准备金
2s(c#$JVS allowance for debts 债项的免税额
dLV>FpA\ allowance for depreciation by wear and tear 耗损折旧免税额
y be: u allowance for funeral expenses 殡殓费的免税额
V%F^6ds$]0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3P {
d~2 allowance for repairs and outgoings 修葺及支出方面的免税额
=!rdn#K H allowance to debtor 给债务人的津贴
\>Y2I 4x< alteration of capital 资本更改
![=C`O6K alternate trustee 候补受托人
s W'SR amalgamation 合并
L : hEt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?:D#\4=US ambit of charges 征税范围；收费范围
i:9 f# amended valuation 经修订的估值
fi5x0El
American Commodities Exchange 美国商品交易所
Z=VAjJ;i[ American Express Bank Limited 美国运通银行
Igo wz7 American Stock Exchange 美国证券交易所
Z`L-UQJ . amortization 摊销
huj 6Ysr amount due from banks 存放银行同业的款项
H Aq amount due from banks abroad 存放海外银行同业的款项
#r\,oXTm amount due from holding companies 控股公司欠款
q~*9A-MH amount due from local banks 存放本港银行同业的款项
T%{qwZc+mJ amount due to banks 银行同业的存款
#bxU I{*J amount due to banks abroad 海外银行同业的存款
*VJT]^_ amount due to holding companies 控股公司存款
jH+ddBVA amount due to local banks 本港银行同业的存款
Up:<NHJT amount due to outport banks 外埠银行同业的存款
2Zf} t amount for note issue 发行纸币的款额
G}!dm0s$ amount of bond 担保契据的款额
~Z74e>V% amount of consideration 代价款额
_J'V5]=4 amount of contribution 供款数额
:~K c"Pg amount of indebtedness 负债款额
oD_n+95B
amount of principal of the loan 贷款本金额
KI* erK
[d amount of rates chargeable 应征差饷数额
y|sU-O2}Dl amount of share capital 股本额
U ?vG?{A amount of sums assured 承保款额
T#ktC0W]h amount of variation 变动幅度
`zQ2 i}Uju amount of vote 拨款数额
TQXp9j uK amount payable 应付款额
W{pyU \ amount receivable 应收款额
+;Yd<~!c Z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<g/Z(<{wor analysis 分析
zcF`Z {&+ ancillary risk 附属风险
6[r-8_ annual account 周年帐目；周年帐目报表；年度决算；年结
x+? P/Ckg annual accounting date 年结日期
Mf 7 Z5 annual allowance 每年免税额；年积金；年度津贴；年津
={HY wP ; annual balance 年度余额
Lt\Wz'6Y annual disposable income 每年可动用收入
iUNlNl ? annual estimates 周年预算
<1r#hFU UL annual fee 年费
Nqf6CPXE annual general meeting 周年大会
}/dGC;p" annual growth rate 年增率；每年增长率
O$< m(~[S annual long-term supplement 长期个案每年补助金
K9{]v =#I annual pensionable emolument 可供计算退休金的年薪
fk*$} f annual report 年报
! bf8
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qa>Z?/w annual return 周年报表；周年申报表；每年报税表格
Dt)O60X3> Annual Return Rules 《周年报表规则》
HF(pC7/a: annual review of consumer prices 每年消费物价回顾
Fj q~^_8 annual roll-forward basis 逐年延展方式
PVK. %y9 annual salary 年薪
0?x9.] annual statement 年度报表；年度决算表
N0]C?+ 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'fFl^6O annuitant 年金受益人
,C4gA(')K annuity 年金
|wef [|@% annuity contract 年金合约
|f9fq~'1e annuity on human life 人寿年金
2P&KU%D)0s antecedent debt 先前的债项
J |$(O$hYy ante-dated cheque 倒填日期支票
2[^p6s[ anticipated expenditure 预期开支
: `Nh}Ka0 anticipated net profit 预期纯利
3&3 9 M& anticipated revenue 预期收入
l1<]p dLTR anti-inflation measure 反通货膨胀措施
dm;C @.ML anti-inflationary stance 反通货膨胀立场
,{tz%\, % apparent deficit 表面赤字
;|C[.0;kgv apparent financial solvency 表面偿债能力
Sbf+ ;:D apparent partner 表面合伙人
xN^ngRg0 application for personal assessment 个人入息课税申请书
OrN~ Y#D application of fund 资金应用
V:<NQd application to release as liquidator and to destruct the books of accounts and documents
6[\b]I\Q 申请免除清盘人职务及毁灭帐簿与文件
Xs,[Z2_iq appointed actuary 委任精算师
{*#}"/:8K appointed auditor 委任核数师；委任审计师
)GbVgYkk appointed trustee 委任的受托人
AeQIsrAHE appointer 委任人
A>0wq T apportioned pro rata 按比例分摊
$w:7$:k apportionment 分配；分摊
&:]ej6 V'[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
m+ jW+ apportionment formula 分摊方程式
pn5A6
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Mg7nv\6 appraisal 估价；评估
F . N4Q'2Z appreciable growth 可观增长
ZvQ~K(3 appreciable impact 显着影响
Iu3*`H appreciable increase 可观增长
F<W`zQ46 appreciation 增值；升值
g8+Ke'=_ appreciation against other currencies 相对其他货币升值
rM|] }M=_V appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~~8?|@V appreciation tax 增值税
p3e_:5k appropriation 拨款；拨用；拨付
n ]K`ofjl^ appropriation account 拨款帐目
\A~ r~ Appropriation Bill 拨款法案
0$saDmED appropriation-in-aid system 补助拨款办法
fo$5WTY approved assets 核准资产
58v q5j<V approved basket stock 认可一篮子证券
4u!<3-3Zy approved budget 核准预算
<@+>A$~ 0 approved charitable donation 认可慈善捐款
;*~ y4'{z approved charitable institution 认可慈善机构
KG2 ij~v approved currency 核准货币；认可货币
GnCO{"n approved estimates 核准预算
])v,zp"u approved estimates of expenditure 核准开支预算
Y6&B%t<bo approved overseas insurer 核准海外保险人
z i7>!#( approved overseas trust company 核准海外信托公司
,JL Y
oE+ approved pooled investment fund 核准汇集投资基金
E#5$O2b# approved provident fund scheme 认可公积金计划
Rt%3\?rf approved provision 核准拨款
E0SP approved redeemable share 核准可赎回股份
@c >a approved regional stock 认可地区性证券
o ?9k{ approved retirement scheme 认可退休金计划
equ|v~@ y approved subordinated loan 核准附属贷款
O8!> t7x arbitrage 套戥；套汇；套利
t;^NgkP{$ arbitrageur 套戥者；套汇者
Ke 5fe# arbitrary amount 临时款项
? ;q arrangement 措施；安排；协定
Y{Yp N arrears 欠款
u U |fCwQt arrears of pay 欠付薪酬
5O7 x4bY arrears of revenue 逾期未收税款；逾期未收的帐项
H@j
D % articles of association 组织章程；组织细则；组织章程细则
%T_4n^beFQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}3}{} w0Y ascertainment of profit 确定利润
}mhD2 ' E "Asia Clear" “亚洲结算系统”
J&vmW}& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A_:YpQ07@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Ep s2 Asian Development Fund [ADF] 亚洲发展基金
{j0c)SETN Asian dollar bond 亚洲美元债券
CH`_4UAX% Asian dollar market 亚洲美元市场
yj q~O~ Asian dollar rate 亚洲美元利率
/d1
B-I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
kS\A_"bc Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+!'rw D asked price 沽盘；喊价；索价；卖方报价
>3{l "SPU assessable income 应评税入息
t V]BcDp assessable loss 应评税亏损
hYj!*P)uV assessable profit 应评税利润
)|d]0/< assessable value 应评税值
c~bTK"
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=}8:zO
2'{ assessed value 经评估价值
\Y?ByY assessment 评税；评定；估价；评税单
z }t{bm assessment number 评税编号；估价编号
F74^HQ*J assessment of additional tax 补加税评税
6)@Y 41H]C assessment of performance 业绩评估；实绩评价
&+K:pU?[$ Assessor 评税主任
?6m6 4{M asset price bubbles 资产价格泡沫
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.j4[i asset-backed securities 具资产保证的证券
[r)Hm/_=|U assets accretion 资产增值
*8a 8 Ng assets and liabilities 资产与负债
H*h 7Y*([ assets betterment statement 资产递增表；资产改进表
A.D@21 py assets lending 实物放款；有抵押贷款
e2P
ds` assets of the company passing on the death 死者去世时转移的公司资产
X} -) io assets pledged as security for liabilities 用作负债抵押的资产
<8'-azpJ6< assets portfolio 资产投资组合
t+2!"Jr assets price 资产价格
Vk#w J- assets quality 资产质素
F$!K/Mm[ assets realization 资产变现
9q4%s? )j assets refinancing arrangement 资产再集资安排
O6P{+xj$ assets securitization 资产证券化
oX;D|8 f assets situated outside Hong Kong 在香港以外地方的资产
)S,Rx assets stripping 削减资产；拆卖资产
_a?(JzLw5 assets value 资产值
|3h-F5V) assignee 承让人
YhZmyYamE assignment 转让；转让书；转让契
\["'%8[:gR assignment of interest 权益转让
'f?=ks< assignment of letters patent and trade mark 专利证书及商标转让
b! pG&7P assignment of property 物业转让；物业转让书
T&/ ]| 4 assignment right 转让权
\dq}nOsX* assignor 转让人
l<89[{9o associate 有联系的人；有关连人士；相联者；合伙人；联系人
FA+'E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{hE\ECT- associate member 附属会员
}H>}v/ associated body corporate 相联法人团体
h V Qj$TA associated company 相联公司；联属公司
3Dm`8Xt
associated corporation 相联法团
7M#irCX Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$v6`5;#u 公认会计师公会〔英国〕
X=W.{? Association of Futures Exchange Brokers 香港期货经纪协会
U)3*7D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[5iBXOmpS= association of underwriters 承保人组织
;mi +[`E assumption of control 接管
JIA'3"C assurance 担保；保险；转易；转易书
TsvF~Gdp assurance of interest 权益的转易
>@mvb@4* at 19XX price 按一九ＸＸ年价格计算
DO^K8~] at a discount 按赔价计算；按贴水价格计算；打折扣
$?e_ l
at a premium 按溢价计算；按升水价格计算
E &wz0d;gf at call 通知付款；按通知
^J[r<Dm8F at constant market price 按固定市价计算
y\xa<!:g at constant price 按固定价格计算
v Mi&0$ at cost 按成本计算
qkLp8/G>pO at current market price 按当时市价计算；按现时市价计算
6UXDIg= at current price 按当时价格计算；按现时价格计算
zj+.MG04 at factor cost 按要素成本计算；按生产要素成本计算
q>E[)\+y at money-of-the-day price 按付款当日价格计算
"s6\l~+9l at or better 按指定或较佳价位〔买卖指令〕
&rj)Oh2 at par 按面值计算；平价
Zdm7As] at sight 见票即付
lV*dQwa?i at the close 按收市盘
'H]&$AZ;@ at the opening 按开市盘
#7Pnw.s3zz attestation 见证；见证条款
S
6|# 9C& at-the-money option 平价期权
>7[o=!^:4 attorney 受权人；受托代表人
Vzs _g]V attornment 新拥有人承认书
j&c YRKpz attributable profit 可归属利润
B F,8[|%# attributable share value 可归属股份价值
BSMM3jXb Auckland Stock Exchange 奥克兰证券交易所
uxj x~+qFd auction 拍卖
mHY R? auctioneer 拍卖商
A\1X- Mm audit 审计；核数
Z#1 'ST g Audit Commission 审计署
iz0GL&< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
S=N3qBH6 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〕
?|`Ba- audit review 帐目审查
n' 42CE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5N_w(B audited account 审计帐目；经审计的帐目
zD9g E audited annual account 经审计的周年帐目
$r'PYGn audited balance sheet 经审计的资产负债表
<u Yeev% auditor 核数师；核数主任；审计师
UrP jZ:K' auditor's certificate 核数师证明书；审计师证明书
j -R9=vB2 auditor's report 核数师报告；审计师报告
=u.jZ*u]WT Aussie bond 澳元债券
K4{1}bU{> austerity budget 紧缩预算
zIeJ[J@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j$5S_]2 Australia All Ordinaries Index 澳洲所有普通股票指数
[\rnJ
lE Australian Dollar [AUD] 澳元
=Ay'\j Australian Options Market 澳大利亚期权市场
]8c%)%Vi Australian Securities Commission 澳洲证券事务监察委员会
JSAbh\Mq6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4 ^jIV!V Australian Stock Exchange 澳大利亚证券交易所
gpe/ dfyJ9 Austrian Schilling [ATS] 奥地利先令
L2jjkyX] authentication 认证；鉴证
)yj:P authority to purchase 委托购买证；委购书
fGz++;b<S authorization 认可；核准；授权；授权书
:9O"?FE authorization by direction 指示授权
)v+R+ 3< authorization by instruction 指令授权
&>T 7]]) authorization by warrant 令状授权
dYn<L/# authorization of unit trust 单位信托的认可
*wd@YMOP authorized agent 指定代理人
xaSg'8- authorized capital 法定资本
.Z0$KQ'iy authorized clerk 出市员
;L{#TC(]J] authorized dealer 认可交易商
AB1.l
hR authorized financial institution 认可财务机构
*\M$pUS{ authorized fund 认可基金
Ul`~d
!3zH authorized fund house 获授权的基金公司；认可基金公司
P#ro;3S3y authorized institution 认可机构
qI C9L"I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
WC pCWtmy authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
: =J^ "c authorized insurer 获授权保险人；获认可承保人
X S& oW authorized investment 特准投资项目
c2,;t)%@ E authorized person 获授权人
KIeTZVu$% authorized representative 获授权代表
w~n7l97Pw authorized share capital 法定股本
"7.
lsL5 automated quotation system 自动报价系统
Ny6 daf3f Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
iem@ K 自动交易系统〔香港期货交易所有限公司〕
0]._|Ubn6) automatic adjustment mechanism 自动调整机制
9eh9@~mU"l automatic adjustment system 自动调整系统
?cH,!2 Automatic Clearing House 自动票据交换所
t'.oty= automatic exchange rates accumulation system 自动化汇率累集系统
WYayr1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
dTwZ-% automatic teller machine [ATM] 自动柜员机
3SMb#ce*o autopay 自动转帐
itpljh available assets 可用资产
A{QXzoWkg0 available fiscal reserve 现存财政储备
]5 _6m;g available profit 可用利润
%_ >+K;< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?vd_8C2B average 平均；平均数；海损
y. A]un1 average basic salary 平均基本薪金
$UX^$g G average consumer expenditure 平均消费开支；一般消费开支
,Q2?Z :l average cost 平均成本
OZ9ud ]@\ average cost of land production 增辟土地平均成本
r@.3.Q average daily turnover 平均每日成交额
9cO
m$ average daily wage rate 平均每日工资率
~ ZN]2 } average expenditure pattern 平均开支模式
O*:8gu'Y2 average growth rate 平均增长率
4P( ysTu M average net fixed assets 固定资产平均净值
%dN', average of relatives 相对价格平均数
ZnVx 'Y average price 平均价格
VY#:IE:T average propensity to consume 平均消费倾向；一般消费倾向
;#>,eD2u average propensity to save 平均储蓄倾向；一般储蓄倾向
f]*_]J/ average rate 平均率
qtQB}r8 average revenue 平均收入；平均收益
r'GD average stock 平均库存；平均存货
K5ywO8_6` average yearly rent 平均年租
3SU:Xd(\o avoidance of double taxation 避免双重课税
yOQEF\ avoidance of tax 避税
