A:
/V {1Zw= A share Ａ股；甲类股份
UhKd o abatement of tax 减税；减扣免税额
FN w0x6,~R ABN AMRO Bank N.V. 荷兰银行
E !9(6G4 above-the-line expenditure 线上项目支出；经常预算支出
EzeU-!|W above-the-line receipt 线上项目收入；经常预算收入
SDc8\ms ABSA Asia Limited 南非联合亚洲有限公司
i'QR -B&Z absolute change 绝对数值变更
F%:74.]Y absolute expenditure 实际开支
UQg_y3
#V absolute guideline figure 绝对准则数字
~>#?.f absolute interest 绝对权益
iYf)FPET absolute order of discharge 绝对破产解除令
cy(4g-b]@e absolute profit margin 绝对利润幅度
B'e@RhU; absolute value 实值；绝对值
&qzy?/i8 absolutely vested interest 绝对既得权益
i-}T t<^ absorbed cost 已吸收成本；已分摊成本
jL7r1pu5 absorption 吸收；分摊；合并
p/qu4[Mm absorption rate 吸收率；摊配率；分摊率
^;9<7 h[l ACB Finance Limited 亚洲商业财务有限公司
Hz"FGwd acceptable form of reciprocity 合理的互惠条件
<L('RgA@X acceptable rate 适当利率；适当汇率
hD[r6c acceptance agreement 承兑协议
wmA TV/ acceptance for honour 参加承兑
t#VX#dJ acceptor 承兑人；接受人；受票人
)<f4 F!?,A acceptor for honour 参加承兑人
(HXKa][T accident insurance 意外保险
Hr7?#ZX;e Accident Insurance Association of Hong Kong 香港意外保险公会
;Dbx5-t accident insurance scheme 意外保险计划
^?2zoS#iw accident year basis 意外年度基准
.EReYZO accommodation 通融；贷款
&ty-aB=F accommodation bill 通融票据；空头票据
)MF 4b ][ accommodation party 汇票代发人
id9 XwWV account balance 帐户余额；帐户结余
{;|pcx\L6~ account book 帐簿
'1rGsfp6In account collected in advance 预收款项
9q+W>wt account current book 往来帐簿
|~ytAyw account of after-acquired property 事后取得的财产报告
*8_Dn}u?Jx account of defaulter 拖欠帐目
;.Ld6JRunw account payable 应付帐款
V!(7=ku!` account payee only [A/C payee only] 只可转帐；存入收款人帐户
$) M2 account receivable 应收帐款
%JH/|mA&| account receivable report 应收帐款报表
@u`W(Ow account statement 结单；帐单；会计财务报表
kl[(!"p account title 帐户名称；会计科目
l =t/"M= accountant's report 会计师报告
V'gJtF Accountant's Report Rules 会计师报告规则
]im VIu accounting and auditing procedure 会计与审计程序；会计与核数程序
d!46`b$rd Accounting Arrangements 《会计安排》
pN)x,<M) accounting basis 会计基础
6"o=`Sq accounting by Official Receiver 破产管理署署长呈交的帐目
Wx8:GBM$ 2 Accounting Circular 《会计通告》
P*B @it accounting class 会计类别
lXF7)H&T accounting date 记帐日期；会计结算日期
;5.<M<PH accounting for money 款项核算
EP"Z 58&$R Accounting Officer 会计主任
T*gG <8 accounting period 会计报告期；会计期
)o~/yB7 accounting policy 会计政策；会计方针
tSux5 yV accounting practice 会计惯例
# S/n3 accounting principle 会计准则
* >"NUHq accounting record 会计记录
mr/ ?w0(C accounting report 会计报告
,(Ol]W} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YK[2KTlo Accounting Society of China 中国会计学会
Mtv{37k~ accounting statement 会计报表
10h; N[ accounting system 会计制度；会计系统
IU5T5p accounting transaction 会计事项；帐务交易
0e+#{k accounting treatment 会计处理
O F={k[ accounting year 会计年度
+ue1+# accretion 增值；添加
NP\mzlI~@ accrual 应计项目；应累算数目
UGd\`*Cj accrual basis 应计制；权责发生制
Qu,R6G accrual basis accounting 应计制会计；权责发生制会计
NtM ? Jh accrue 应累算；应计
~;]kqYIJ accrued benefit 应累算利益
b9#(I~} accrued charges 应计费用
,`RX~ H=C accrued cumulative preference share dividend 应累算的累积优先股股息
{aq)Y>o5:T accrued expenses 应累算费用
[* 5]NNB accrued interest payable 应付利息；应计未付利息
cfi lH"EK accrued interest receivable 应收利息；应计未收利息
{Q37a=;, accrued right 累算权益
Bm,Vu 1]t accruing profit 应累算的利润
|&{S ~^$ accumulated fiscal reserve 累积财政储备
Su7N ?X! accumulated profit 累积利润；滚存溢利
L%(NXSfu7 accumulated reserve 累积储备
~##FW| N) accumulation of surplus income 累积收益盈余
MJqWc6{ n acquired assets 既得资产
qPD(D{,f$ acquisition 收购；购置；取得
.{c7 I!8 acquisition cost 购置成本
14 ,t acquisition expenses 购置费用
M;Pry 3J acquisition of 100% interest 收购全部股权
HV)aVkr/& acquisition of control 取得控制权
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y|Dm74 acquisition of fixed assets 购置固定资产
lya},_WCq acquisition of shell “买壳”
RqGX(Iuv acquisition price 收购价
Li} 5aK act of God 天灾
_~;%zF X acting partner 执事合伙人
{pH# zs4Y active market 买卖活跃的市场；交投畅旺的市场；旺市
]b; m~|9 active partner 积极参与的合伙人
xl`Ai O `K active trading 交投活跃
!hZ:
\&V actual circulation 实际流通
*|g[Mn actual cost 实际成本
eK
l; T actual expenditure 实际开支；实际支出
O+| C<;K actual income 实际入息；实际收入；实际收益
o
?vGI= actual market 现货市场
YLQ0UeDN' actual price 现货价；实际价格
a{r"$>0 actual profit 实际利润
3 sdL\ actual quotation 实盘；实际价位；实际报价
<fG \J actual year basis 按实际年度计算
"lw|EpQk` actuals 实货
i (;`x actuarial investigation 精算调查
Znb7OF^#" actuarial principle 精算原则
t!3N|`x actuarial report 精算师报告
M yHv> Actuarial Society of Hong Kong 香港精算学会
aH{) | ? actuarial valuation 精算师估值
M )+p H actuary 精算师
$ch`.$wx ad referendum agreement 暂定协议；有待覆核的协定
=/46;844T ad valorem duty 从价税；按值征税
.>F4s_6l ad valorem duty system 从价税制
C h>F11kC ad valorem fee 从价费
Dho6N]86r ad valorem tariff 从价关税
T2<%[AF0 additional allowance 额外免税额
T9Q3 I additional amount for unexpired risk 未过期风险的额外款额
Y PI)^ } additional assessable profit 补加应评税利润
D?1fY!C:r additional assessment 补加评税
RSym9t90t additional commitment 额外承担
Icrnu}pl_ additional commitment vote 额外承担拨款
8i`>],,ch additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%r(WS_%K| additional dependent parent allowance 供养父母额外免税额
|}
b+$J additional provision 额外拨款
j0 mN4Ny additional stamp duty 附加印花税
9m$;C '}Z additional tax 补加税罚款；补加税款
}l7+W4~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
PmE)FthdP( adjudged bankrupt 被裁定破产
950N\Y @u adjudicated bankrupt 裁定破产人
/VT/KT{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
tn ' Jkwp adjudication of bankruptcy 裁定破产；宣告破产
dn-
[Gnde adjudication of insolvency 裁定无力偿还债务
k(dakFaC^ adjusted actual 经调整的实数；调整后的实数
qXW\/NT"p< adjusted current assets 经调整的流动资产；调整后的流动资产
KN|<yF adjusted figure 经调整的数字；调整后的数额
TSP%5v;Dh adjusted liabilities 经调整的负债；调整后的负债
11yXI[ adjusted loss 经调整的亏损；调整后的亏损
D:/ n2_ 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
.
|T=T0^ adjusted profit 经调整的利润；调整后的利润
8 mr eHa adjusted surplus 经调整的盈余额；调整后的盈余额
a P adjusted value 经调整的价值；调整后的价值
(CxA5u1|l adjustment 调整；修订；理算〔保险〕
RtMI[ adjustment centre 调剂中心
@=VxW U adjustment lag 调整过程的时间差距；调整时差
Kt_oo[ey{ adjustment mechanism 调整机制
LN5LT'CE adjustment of loss 亏损调整
,D+ydr adjustment process 调整过程；调整程序
[v"Z2F<.= adjustment range 调整幅度
;yt6Yp.6e administered exchange rate 受管制汇率
13!@L bC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QPx 5`{nN administration expenses 行政费用
!RmVb} m administration fee 手续费；行政费
&ry*~"xoh administration in bankruptcy 破产管理
c
3QgX4vq administration order 遗产管理令
.Ix3wR9 administrator 管理人；遗产管理人
/e '3\,2_ administrator of the estate 遗产管理人
yXR1 NYg admission of debt 债项承认书
9b+jT{Tg admission of proof 接纳债权证明
< xy@% advance 放贷款项；垫付款项；预支款项；预付款项
FbE/x$;~O advance account 暂支帐目；预付款帐户
/sKL|]i= advance compensation 预付补偿金
k5S;G"i J advance from shareholder 股东垫款
`$6o*g>: advance pending reimbursement 预支以待日后付还
!LN8=u. advanced economy 先进经济体系
YvU%O O-+, advancement 预付；预付财产
6ZQ |L=Ytp advances warrant 垫款令
,&t+D-s<f advancing 贷出
EMmgX*iu@ adverse balance 逆差
EU?qL j': adverse exchange 逆汇
I@'[ > t advertisement addressed to shareholders 在报章刊登的致股东通告
\Z]+j@9 advice for collection 托收通知书
uYUFxm advice of drawing 提款通知书；汇票通知书
7]h %?W ! advice of payment 付款通知
y7,fFUKl Advisory Committee [Securities and Futures Commission]
+lym8n~-O 谘询委员会〔证券及期货事务监察委员会〕
2Xt4Rqk $ Advisory Committee on Diversification 经济多元化谘询委员会
1X?ro; affidavit 誓章；遗产申报誓章
Xul`>8y| affidavit of no receipt 述明无收款的誓章
}\"EI<$s affiliate 联号；联营公司；附属公司
Y
[ `+7w affiliated company 附属公司；联号；联营公司
@Po5AK3cy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6 R6Ub
0 affordability 负担能力
}@r2 3g% African Development Bank [AfDB] 非洲开发银行
(g##wa) L after-acquired property 事后取得的财产
Vm[R p, " after-hours dealing 市后交易
CY1WT after-tax profit 税后盈利；税后利润；税后溢利
nh} Xu~#_ agency agreement 代理协议
zKQ<Zr agency expenses 代理机构的开支
Cy~ IB [ agency fee 代理费
w$}q`k ' Agency Law 《代理法》
ZoG @"vr2 agent 代理人；承销人
e HphM;C agent of company 公司代理人
1V%tev9a agent's fee 代理人费；经纪费
FOTe, F.8 aggregate 总计；总数；总体数字
0@ `]m aggregate amount 总款额；总额
8Y`Lq$u aggregate assets and liabilities 总体资产与负债
e=sc$1|4= aggregate at constant price 按固定价格计算的总体数字
]>n{~4a aggregate demand 总需求
.p#kW:zspA aggregate gross position 总持仓量
7H7
Xbi@ aggregate limit 总限额
? x%s
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0,Ds1y^ aggregate performance 总体表现；总体业绩
:@L7RZ`_ aggregate supply 总体供应
"Lp.*o aggregate surplus 总盈余
Fy=GU<&AI aggregate total 整体总额
k< 9,Y pa
aggregate value 总值；合计价值
q*hn5 K* aggregated basis 合计基准
x@ - K aggregated net chargeable income 合计应课税入息实额
V._-iw]v aggregation 合并计算；合计；总和
'P.y? aggregation of incomes of husband and wife 夫妇入息合并计算
yzS]FwW7 aggregation of property 财产的总和
T^A(v (^D agio 差价；贴水
Ai q Kf = Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
q\fbrv%I4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K9<8FSn 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
K;
#FU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;z:Rj} l 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1c$pz:$vX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$fb%?n{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|IAx!Z -P agreement for a settlement 授产协议
zEQ]5>mG agreement for assignment 转让协议
nW=6n Cyvo agreement for sale 售卖协议；买卖协议
IFLphm5 agreement for sale and purchase 买卖协议
z
g7 Q` agreement for the payment of interest 支付利息协议
)~' UJPK agreement for the repayment of money 还款协议
"*lx9bvV_ agreement of reinsurance 再保险协议
vl (``5{ Agricultural Bank of China 中国农业银行
,:S#gN{U air passenger departure tax 飞机乘客离境税
}&v}S6T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[@K'}\U^+ airport tax 机场税
8lk/*/} =< alcohol duty 酒精税
4
]oe`yx alienation 让与；让渡；转让
Xu{y5 N alimony 生活费；赡养费
!'$ *Z( All Ordinaries Index [AOI] 所有普通股指数
zw<<st Bp all risks 全险；综合险
]OpGD5jZ All Sales Record for Stock Market 《股票市场成交报告》
c)EYX o Allied Capital Resources Limited 新联财务有限公司
S^s-md> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
PMQTc Q^ allocation letter 拨款信件
[if(B\& allocation of fund 分配款项；预留款项
g ~<[;6& { allocation of profit 利润分配；溢利分配
F}Zg3 # allocation warrant 拨款令
d V%o:@Z allotment 分配；配股
4" ?`p;{Z allotment notice 股份配售通知；配股通知
_a&gbSQv allotment of shares 股份分配
b dr E2m allowable 可获宽免；免税的
|q4=*X q allowable business loss 可扣除的营业亏损
7FwtBO allowable expenses 可扣税的支出
~&:-c v allowance 免税额；津贴；备抵；准备金
Uz ;^R@ allowance for debts 债项的免税额
RFw0u 0Nrz allowance for depreciation by wear and tear 耗损折旧免税额
L,zx\cj?z allowance for funeral expenses 殡殓费的免税额
2 I:P}! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bU gg 2iFS allowance for repairs and outgoings 修葺及支出方面的免税额
9fp"r,aHN& allowance to debtor 给债务人的津贴
DN^+"_:TB alteration of capital 资本更改
+[}y`
-t alternate trustee 候补受托人
TTG=7x: 3 amalgamation 合并
f@sC~A. 9\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}P.s ambit of charges 征税范围；收费范围
C
b'| amended valuation 经修订的估值
05F/&+V American Commodities Exchange 美国商品交易所
z ,;X Wv? American Express Bank Limited 美国运通银行
Pll%O@ K American Stock Exchange 美国证券交易所
c@>ztQU* amortization 摊销
9@1n :X amount due from banks 存放银行同业的款项
X au %v5r amount due from banks abroad 存放海外银行同业的款项
8 n[( \f: amount due from holding companies 控股公司欠款
&zYQ H @ amount due from local banks 存放本港银行同业的款项
6$#,$a O amount due to banks 银行同业的存款
A8ViJ amount due to banks abroad 海外银行同业的存款
D*UxPm"pw amount due to holding companies 控股公司存款
dpz@T>MS= amount due to local banks 本港银行同业的存款
QXj #Brp amount due to outport banks 外埠银行同业的存款
:X":>M;;+ amount for note issue 发行纸币的款额
!@!603Gy amount of bond 担保契据的款额
IV~)BW leT amount of consideration 代价款额
Vu_oxL} amount of contribution 供款数额
N5 sR amount of indebtedness 负债款额
YUSrZ9Yg amount of principal of the loan 贷款本金额
T Tbe{nb amount of rates chargeable 应征差饷数额
%nJo :/ amount of share capital 股本额
G{?`4=K amount of sums assured 承保款额
P}'B~ ~9W amount of variation 变动幅度
RA a1 ^Qb amount of vote 拨款数额
tF[) Y# amount payable 应付款额
`C_qqf amount receivable 应收款额
lOA
EM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i&(1 <S>P analysis 分析
0x*1I1(c ancillary risk 附属风险
lDBAei3iB annual account 周年帐目；周年帐目报表；年度决算；年结
yIiVhI?X annual accounting date 年结日期
7 cV
G?Wr annual allowance 每年免税额；年积金；年度津贴；年津
(e_<~+E annual balance 年度余额
[ 1G wcXr annual disposable income 每年可动用收入
C D6 N8n] annual estimates 周年预算
G9&2s%lu.e annual fee 年费
Sa)sDf1+` annual general meeting 周年大会
`JV(ae0 annual growth rate 年增率；每年增长率
ZxO o&YR3 annual long-term supplement 长期个案每年补助金
x A^E+f:W_ annual pensionable emolument 可供计算退休金的年薪
~jJ.E_i annual report 年报
:}36;n<[' Annual Report on the Consumer Price Index 《消费物价指数年报》
Qu<6X@+5 annual return 周年报表；周年申报表；每年报税表格
=84EX <B Annual Return Rules 《周年报表规则》
v? 8i;[ annual review of consumer prices 每年消费物价回顾
nGX3_-U4 annual roll-forward basis 逐年延展方式
He8]E b annual salary 年薪
5{W Aw ! annual statement 年度报表；年度决算表
W3ms8=z 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
t<c7%i#Od annuitant 年金受益人
Rkg)yme!N annuity 年金
" ;Cf@}i> annuity contract 年金合约
^?]-Q*w3Qs annuity on human life 人寿年金
Y8%l)g antecedent debt 先前的债项
D
HQxu4 ante-dated cheque 倒填日期支票
Uufig )6 anticipated expenditure 预期开支
o%-KO? Y W anticipated net profit 预期纯利
Q%~BD@Io anticipated revenue 预期收入
yX*$PNL5w anti-inflation measure 反通货膨胀措施
(!b)<V * anti-inflationary stance 反通货膨胀立场
mc`Z;D/mt apparent deficit 表面赤字
5"G-r._ apparent financial solvency 表面偿债能力
sWs e
(_2 apparent partner 表面合伙人
4V{&[ Z application for personal assessment 个人入息课税申请书
#?\(l% application of fund 资金应用
FS)#
v application to release as liquidator and to destruct the books of accounts and documents
EF$ASNh" 申请免除清盘人职务及毁灭帐簿与文件
O..{ wdZy appointed actuary 委任精算师
&'zc2 appointed auditor 委任核数师；委任审计师
ab9ec Z appointed trustee 委任的受托人
&2.DZ),L appointer 委任人
[X /s^42 apportioned pro rata 按比例分摊
y:Gn58\o apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
IDf\! QG x apportionment formula 分摊方程式
[;yH.wn#5 apportionment of estate duty 遗产税的分摊
f`; w@gR`= appraisal 估价；评估
9D`K#3} appreciable growth 可观增长
SAitufS appreciable impact 显着影响
UpD4'!<buV appreciable increase 可观增长
/ ~".GZ&29 appreciation 增值；升值
*pD|N appreciation against other currencies 相对其他货币升值
a {x3FQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7v Rp< appreciation tax 增值税
:_xfi9L~W0 appropriation 拨款；拨用；拨付
6`6 / 2C$% appropriation account 拨款帐目
Vh;|qF 9 Appropriation Bill 拨款法案
f 34/whD65 appropriation-in-aid system 补助拨款办法
5|r*,! CF approved assets 核准资产
|ssl0/nk approved basket stock 认可一篮子证券
3O-vO= D approved budget 核准预算
- >?tB1}^ approved charitable donation 认可慈善捐款
du ~V=%9 approved charitable institution 认可慈善机构
V'>P lb.A approved currency 核准货币；认可货币
*aS+XnT/ approved estimates 核准预算
JF~9efWe> approved estimates of expenditure 核准开支预算
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qK-Rku approved overseas insurer 核准海外保险人
djnES,^%9 approved overseas trust company 核准海外信托公司
e -v| approved pooled investment fund 核准汇集投资基金
cNwH Y
Z' approved provident fund scheme 认可公积金计划
G9Kck|50 approved provision 核准拨款
XC; Icr) approved redeemable share 核准可赎回股份
'nM4t approved regional stock 认可地区性证券
R@pY+d9qp approved retirement scheme 认可退休金计划
}@t" B9D approved subordinated loan 核准附属贷款
gd7r9yV arbitrage 套戥；套汇；套利
@.i#uMWF` arbitrageur 套戥者；套汇者
u JH[C> arbitrary amount 临时款项
ilK*Xo arrangement 措施；安排；协定
/i27F2NQm arrears 欠款
XKws_ arrears of pay 欠付薪酬
U+>M@!= arrears of revenue 逾期未收税款；逾期未收的帐项
Nb9GrYIS articles of association 组织章程；组织细则；组织章程细则
RjvW*'2G Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-@_ v@]: ascertainment of profit 确定利润
Xj{fM\,"9 "Asia Clear" “亚洲结算系统”
9)W &yi Asia Commercial Bank Ltd. 亚洲商业银行有限公司
F xm:m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.1;UEb|T Asian Development Fund [ADF] 亚洲发展基金
|BZrV3;H Asian dollar bond 亚洲美元债券
U'9z.2"}9 Asian dollar market 亚洲美元市场
w$9LcN Asian dollar rate 亚洲美元利率
4c(Em+ 4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2yg6hR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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-= asked price 沽盘；喊价；索价；卖方报价
7p2xst assessable income 应评税入息
t>?tWSN f assessable loss 应评税亏损
#6ePwd assessable profit 应评税利润
7p Y :.iVO assessable value 应评税值
8aW El% assessed profit 估定利润
wz 69Yw7 assessed value 经评估价值
300w\9fn& assessment 评税；评定；估价；评税单
ZGR5"el! assessment number 评税编号；估价编号
:yD>Tn;1 assessment of additional tax 补加税评税
4RtAwB assessment of performance 业绩评估；实绩评价
"E MW'>&m Assessor 评税主任
1VM2CgR a asset price bubbles 资产价格泡沫
oS..y($TI asset-backed securities 具资产保证的证券
1] ~w?)..' assets accretion 资产增值
$+7uB-KsU assets and liabilities 资产与负债
KB](W assets betterment statement 资产递增表；资产改进表
NvJ5[W assets lending 实物放款；有抵押贷款
BXYH&2]Q assets of the company passing on the death 死者去世时转移的公司资产
; mk[! assets pledged as security for liabilities 用作负债抵押的资产
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0^ assets portfolio 资产投资组合
A/'po_'uy assets price 资产价格
(XVBH 1p" assets quality 资产质素
v}Ju2 }IK assets realization 资产变现
esnq/ assets refinancing arrangement 资产再集资安排
4_=2|2Wz[ assets securitization 资产证券化
8;DDCop 8L assets situated outside Hong Kong 在香港以外地方的资产
}Rw ,4 assets stripping 削减资产；拆卖资产
E(PBV assets value 资产值
_/I">/ivlM assignee 承让人
JaRsm'SIk~ assignment 转让；转让书；转让契
vW=L{8zu assignment of interest 权益转让
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T assignment of letters patent and trade mark 专利证书及商标转让
!&rd#ZBn assignment of property 物业转让；物业转让书
z6Ob X assignment right 转让权
3J+2 #ML assignor 转让人
?F AI@4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
)?$[iu7 s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
lQ;BI~ associate member 附属会员
2aM7zP[Z associated body corporate 相联法人团体
K@O^\ associated company 相联公司；联属公司
LWF,w7v[L associated corporation 相联法团
:D) (3U5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x)~i`$ 公认会计师公会〔英国〕
hL&$` Q Association of Futures Exchange Brokers 香港期货经纪协会
jb.H[n,\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g |>L T_ association of underwriters 承保人组织
5.9<g>C assumption of control 接管
2jF uF71 assurance 担保；保险；转易；转易书
e|\xF V=4 assurance of interest 权益的转易
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k:a>oQ at 19XX price 按一九ＸＸ年价格计算
p% 3z*2,( at a discount 按赔价计算；按贴水价格计算；打折扣
\l~^dn} at a premium 按溢价计算；按升水价格计算
ef7{D
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R c+olJ^5 at constant market price 按固定市价计算
aTuu",f at constant price 按固定价格计算
mn/)_1', at cost 按成本计算
K*>%,mP$i at current market price 按当时市价计算；按现时市价计算
<&3P\aM> at current price 按当时价格计算；按现时价格计算
aOwjYl[?p at factor cost 按要素成本计算；按生产要素成本计算
]4l2jY at money-of-the-day price 按付款当日价格计算
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??,[-Oi at par 按面值计算；平价
X7},| cmD_ at sight 见票即付
/4&gA5 BS] at the close 按收市盘
: { p'U2 at the opening 按开市盘
bv[#|^/ attestation 见证；见证条款
q!$s<n at-the-money option 平价期权
fMUcVTFe attorney 受权人；受托代表人
i2,4:M)CV attornment 新拥有人承认书
[.gk{> # attributable profit 可归属利润
g+ c*VmY attributable share value 可归属股份价值
OETo?Wg1Z Auckland Stock Exchange 奥克兰证券交易所
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; auction 拍卖
k]~o=MLmj auctioneer 拍卖商
_K^Q]V[nZ audit 审计；核数
q+?<cjVg Audit Commission 审计署
oD) ]4| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
oac)na:O# 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
z'YWomfZm audit review 帐目审查
0:$ }~T9T Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h?mDtMCw2 audited account 审计帐目；经审计的帐目
+N t4R:N audited annual account 经审计的周年帐目
~g{j)"1 audited balance sheet 经审计的资产负债表
vO}r(kNJ auditor 核数师；核数主任；审计师
Vrt$/ d auditor's certificate 核数师证明书；审计师证明书
|oY{TQ<<d auditor's report 核数师报告；审计师报告
RM;a]g* Aussie bond 澳元债券
K: ,V>DL austerity budget 紧缩预算
%?ElC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;4nY{) bD Australia All Ordinaries Index 澳洲所有普通股票指数
]auvtm- [ Australian Dollar [AUD] 澳元
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Australian Options Market 澳大利亚期权市场
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$ Australian Securities Commission 澳洲证券事务监察委员会
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>O/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+:S `] Australian Stock Exchange 澳大利亚证券交易所
r48|C{je- Austrian Schilling [ATS] 奥地利先令
/ZvP.VW& authentication 认证；鉴证
w*F[[*j@. authority to purchase 委托购买证；委购书
O$ *lPA[ authorization 认可；核准；授权；授权书
:zY4p hR authorization by direction 指示授权
{wqT$( (< authorization by instruction 指令授权
^O07GYF authorization by warrant 令状授权
}Fe6L;^; authorization of unit trust 单位信托的认可
UB$}`39@ authorized agent 指定代理人
M\]lNQ A authorized capital 法定资本
b>ai"! authorized clerk 出市员
uNyU]@R<W authorized dealer 认可交易商
^'`b\$km-0 authorized financial institution 认可财务机构
%*D=ni#(sT authorized fund 认可基金
Lq(=0U\"P authorized fund house 获授权的基金公司；认可基金公司
m<CrkKfpG authorized institution 认可机构
_*mn4n= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yE:y[k0E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z@bgJL8 3 authorized insurer 获授权保险人；获认可承保人
I9X \@ lTf authorized investment 特准投资项目
(xfc_h*xA authorized person 获授权人
.. N6]u authorized representative 获授权代表
8E%LhA. authorized share capital 法定股本
@:N8V[*u automated quotation system 自动报价系统
;K<VT\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4.O) /0sU 自动交易系统〔香港期货交易所有限公司〕
"N+4TfXy automatic adjustment mechanism 自动调整机制
kckRHbeU automatic adjustment system 自动调整系统
UmR)L!QT8 Automatic Clearing House 自动票据交换所
_^iY;& automatic exchange rates accumulation system 自动化汇率累集系统
#u&fUxM:AS Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
hek+zloB+ automatic teller machine [ATM] 自动柜员机
9Yt|Wj autopay 自动转帐
,r B(WKU available assets 可用资产
OyO<A3 available fiscal reserve 现存财政储备
<cTX;&0= available profit 可用利润
MCE@EF D`\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
hK?GIbRZ average 平均；平均数；海损
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|$p\;/ average basic salary 平均基本薪金
;[y( 14g average consumer expenditure 平均消费开支；一般消费开支
g QBS#NY average cost 平均成本
x6cG'3&T average cost of land production 增辟土地平均成本
=xk>yw!O) average daily turnover 平均每日成交额
9PB%v.t5 y average daily wage rate 平均每日工资率
7Z>vQ f B average expenditure pattern 平均开支模式
[N,+mX average growth rate 平均增长率
/stvNIEa average net fixed assets 固定资产平均净值
/pF8S!,z average of relatives 相对价格平均数
)Jt. Z^J< average price 平均价格
@qNY"c%HV average propensity to consume 平均消费倾向；一般消费倾向
^ q-%# average propensity to save 平均储蓄倾向；一般储蓄倾向
h0F=5| B average rate 平均率
) @! fLA T average revenue 平均收入；平均收益
?`+VWa[,e average stock 平均库存；平均存货
8g -u average yearly rent 平均年租
=%` s-[5b avoidance of double taxation 避免双重课税
Ta[2uv> avoidance of tax 避税
