A:
OX}ZdM!&f A share Ａ股；甲类股份
;)vs=DK:) abatement of tax 减税；减扣免税额
4 O4}C#6(4 ABN AMRO Bank N.V. 荷兰银行
)"g @"LJ= above-the-line expenditure 线上项目支出；经常预算支出
?z3|^oU~d above-the-line receipt 线上项目收入；经常预算收入
(S_1C, ABSA Asia Limited 南非联合亚洲有限公司
t1p[!53( absolute change 绝对数值变更
@vO~'Xxq! absolute expenditure 实际开支
Hn]6re absolute guideline figure 绝对准则数字
6ZQ$5PY absolute interest 绝对权益
)h,}v()qc# absolute order of discharge 绝对破产解除令
bR J]avR
absolute profit margin 绝对利润幅度
'X~CrgQl absolute value 实值；绝对值
6&btAwvOHx absolutely vested interest 绝对既得权益
r@Xh8
r ; absorbed cost 已吸收成本；已分摊成本
Jmu oYl f| absorption 吸收；分摊；合并
!
QKec absorption rate 吸收率；摊配率；分摊率
L> rW S-
ACB Finance Limited 亚洲商业财务有限公司
Mn*5oH acceptable form of reciprocity 合理的互惠条件
aW#^@||B acceptable rate 适当利率；适当汇率
]sqp^tQ`e acceptance agreement 承兑协议
qxHsmGV acceptance for honour 参加承兑
=kw 6<!R acceptor 承兑人；接受人；受票人
;I>77gi`] acceptor for honour 参加承兑人
Hi ih$O+ accident insurance 意外保险
$gdGII&n Accident Insurance Association of Hong Kong 香港意外保险公会
+W vW#wpH accident insurance scheme 意外保险计划
GPAz #0p accident year basis 意外年度基准
?Hbi[YD accommodation 通融；贷款
lWFm>DiLY accommodation bill 通融票据；空头票据
@9g!5dcT accommodation party 汇票代发人
^t[br6G account balance 帐户余额；帐户结余
R4XcWx*pQ account book 帐簿
f|,2u5
;z account collected in advance 预收款项
&>Z p}.V account current book 往来帐簿
P9]95.j account of after-acquired property 事后取得的财产报告
XeXK~ account of defaulter 拖欠帐目
/4 .]L~ account payable 应付帐款
_<jccQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Mv k#$:8e account receivable 应收帐款
*jl_,0g] account receivable report 应收帐款报表
{/XU[rn account statement 结单；帐单；会计财务报表
7mYBxE/ account title 帐户名称；会计科目
C7!=LiK} accountant's report 会计师报告
;z o?o t/ Accountant's Report Rules 会计师报告规则
,-.=]r/s accounting and auditing procedure 会计与审计程序；会计与核数程序
[[Usrbf Accounting Arrangements 《会计安排》
{#l@9r% accounting basis 会计基础
$]b&3_O$N8 accounting by Official Receiver 破产管理署署长呈交的帐目
;{rl
Y> Accounting Circular 《会计通告》
&_Z8:5e accounting class 会计类别
NTSKmCvQG accounting date 记帐日期；会计结算日期
O f{'A accounting for money 款项核算
w&}UgtEm Accounting Officer 会计主任
7P D D accounting period 会计报告期；会计期
^j'vM\^`ml accounting policy 会计政策；会计方针
tU s{/Je accounting practice 会计惯例
5G#K)s(QC accounting principle 会计准则
@TnAO8Q>XD accounting record 会计记录
0>0: ls accounting report 会计报告
(<#Ns W!z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I`}x 9t Accounting Society of China 中国会计学会
N-GQ\& accounting statement 会计报表
RH<C:!F^ accounting system 会计制度；会计系统
^Cn_
ODjo accounting transaction 会计事项；帐务交易
|)Sx"B) accounting treatment 会计处理
$]iRfXv,l! accounting year 会计年度
Jm}zit :o accretion 增值；添加
CYC6:g|) accrual 应计项目；应累算数目
O x f,2r accrual basis 应计制；权责发生制
qzu%Pp6If accrual basis accounting 应计制会计；权责发生制会计
++0xa%: accrue 应累算；应计
EB>rY accrued benefit 应累算利益
?T:$:IHw accrued charges 应计费用
[>f4&yY accrued cumulative preference share dividend 应累算的累积优先股股息
XcQ' ( accrued expenses 应累算费用
!O#NP! accrued interest payable 应付利息；应计未付利息
.:jfNp~jt accrued interest receivable 应收利息；应计未收利息
[u`9R<>c"U accrued right 累算权益
"O{:jf q accruing profit 应累算的利润
^
P=CoLFa accumulated fiscal reserve 累积财政储备
HUY1nb= accumulated profit 累积利润；滚存溢利
As*59j kB accumulated reserve 累积储备
lb`2a3W/ accumulation of surplus income 累积收益盈余
y8\4TjS 1 acquired assets 既得资产
|h%fi-a: acquisition 收购；购置；取得
(`Q_^Bfyl acquisition cost 购置成本
`!g
XA.9Uv acquisition expenses 购置费用
:#p!&Fi acquisition of 100% interest 收购全部股权
wz] OM acquisition of control 取得控制权
pn2_ {8. acquisition of fixed assets 购置固定资产
ek4?|!kQD acquisition of shell “买壳”
eVy\) dCsU acquisition price 收购价
?HaUT(\j act of God 天灾
(#k2S-5 acting partner 执事合伙人
Ic&Jhw;]z active market 买卖活跃的市场；交投畅旺的市场；旺市
[Kj L` active partner 积极参与的合伙人
@g'SH:} active trading 交投活跃
G Gch Nt actual circulation 实际流通
as| MB
( actual cost 实际成本
e EkbD"Q actual expenditure 实际开支；实际支出
;u: }rA) actual income 实际入息；实际收入；实际收益
iG;GAw |E actual market 现货市场
Xa32p_|5~ actual price 现货价；实际价格
j!<R Y>u actual profit 实际利润
gL;tyf 1P actual quotation 实盘；实际价位；实际报价
r` (U3EgP actual year basis 按实际年度计算
sp$W=Wu7 actuals 实货
awa $ o actuarial investigation 精算调查
K.jm>]'z4; actuarial principle 精算原则
ceqYyVy actuarial report 精算师报告
(T0%H<#+ Actuarial Society of Hong Kong 香港精算学会
p![CH actuarial valuation 精算师估值
Y+ I`XeY actuary 精算师
ssC5YtF7X ad referendum agreement 暂定协议；有待覆核的协定
1(z+*`"WB& ad valorem duty 从价税；按值征税
.EUOKPK4W ad valorem duty system 从价税制
YG6K vc6T ad valorem fee 从价费
0UT2sM$ ad valorem tariff 从价关税
?QXo]X;f& additional allowance 额外免税额
D2}nJFR
] additional amount for unexpired risk 未过期风险的额外款额
&D~70N\L additional assessable profit 补加应评税利润
onj:+zl additional assessment 补加评税
x?| additional commitment 额外承担
,M&[c| additional commitment vote 额外承担拨款
%L$P']%t@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
r- a/vx# additional dependent parent allowance 供养父母额外免税额
,HdFE| additional provision 额外拨款
]%5DuE\M8\ additional stamp duty 附加印花税
W=EvEx^?% additional tax 补加税罚款；补加税款
3QrYH
@7zx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
pJE317 p' adjudged bankrupt 被裁定破产
4!dN^;Cb adjudicated bankrupt 裁定破产人
pB;p\9A*q adjudication fee 裁定费；评定印花税额手续费；评估契据费
L?n*b adjudication of bankruptcy 裁定破产；宣告破产
i
XI:yE; adjudication of insolvency 裁定无力偿还债务
~IKPi==@, adjusted actual 经调整的实数；调整后的实数
,&IBj6%Y adjusted current assets 经调整的流动资产；调整后的流动资产
cTeEND) adjusted figure 经调整的数字；调整后的数额
v+|N7 adjusted liabilities 经调整的负债；调整后的负债
=N z A2td adjusted loss 经调整的亏损；调整后的亏损
=/rIXReY adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
x1kb]0s<- adjusted profit 经调整的利润；调整后的利润
j5:{H4? adjusted surplus 经调整的盈余额；调整后的盈余额
XK>/i}y adjusted value 经调整的价值；调整后的价值
YFCP'J"Z adjustment 调整；修订；理算〔保险〕
Whq@>pX8 adjustment centre 调剂中心
ymBevL adjustment lag 调整过程的时间差距；调整时差
_KkLH\1g$ adjustment mechanism 调整机制
V4OhdcW{ adjustment of loss 亏损调整
/*bS~7f1 adjustment process 调整过程；调整程序
[EJ[Gg0m adjustment range 调整幅度
Kj_hCSvf3e administered exchange rate 受管制汇率
v&B*InR?+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/0mbG !Ac administration expenses 行政费用
+BRmqJ3 administration fee 手续费；行政费
B&`hv R administration in bankruptcy 破产管理
PQRh5km administration order 遗产管理令
G8lR_gD"! administrator 管理人；遗产管理人
~Cj55S+ administrator of the estate 遗产管理人
V(Ps6jR"BS admission of debt 债项承认书
rQbL86+ admission of proof 接纳债权证明
t,.MtU>K@ advance 放贷款项；垫付款项；预支款项；预付款项
& ;+ u.X advance account 暂支帐目；预付款帐户
5B? >.4R advance compensation 预付补偿金
HhaUC?JtSK advance from shareholder 股东垫款
i(JBBE" advance pending reimbursement 预支以待日后付还
! \H!9FR advanced economy 先进经济体系
_e=R[ advancement 预付；预付财产
tw ]RH(g+# advances warrant 垫款令
?s ("@dz_ advancing 贷出
d" |XN{ adverse balance 逆差
V>j6Juh adverse exchange 逆汇
#"a?3!wr advertisement addressed to shareholders 在报章刊登的致股东通告
D!~-53f@ advice for collection 托收通知书
x(z[S$6Y\ advice of drawing 提款通知书；汇票通知书
hp}J_/+4n advice of payment 付款通知
B8_ w3;x Advisory Committee [Securities and Futures Commission]
5[M?O4mi 谘询委员会〔证券及期货事务监察委员会〕
Cd#>,,\z Advisory Committee on Diversification 经济多元化谘询委员会
92GO.xAD? affidavit 誓章；遗产申报誓章
p
IXBJk affidavit of no receipt 述明无收款的誓章
5yO 6szg affiliate 联号；联营公司；附属公司
6v0^'} affiliated company 附属公司；联号；联营公司
3Bz 0B a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@#}9?>UV affordability 负担能力
vS: %(Y"!< African Development Bank [AfDB] 非洲开发银行
Nf>1 `e P after-acquired property 事后取得的财产
02} &h after-hours dealing 市后交易
+n]U3b after-tax profit 税后盈利；税后利润；税后溢利
8| zR8L agency agreement 代理协议
*lg1iP{] agency expenses 代理机构的开支
B3'qmi< agency fee 代理费
@xW)&d\' Agency Law 《代理法》
d(w
$! $"h agent 代理人；承销人
U%ce0z agent of company 公司代理人
5DfAL;o! agent's fee 代理人费；经纪费
lC +p2OG^[ aggregate 总计；总数；总体数字
o*\kg+8 aggregate amount 总款额；总额
)kl| 5 i aggregate assets and liabilities 总体资产与负债
>UpTMEQ aggregate at constant price 按固定价格计算的总体数字
3mgFouX2x, aggregate demand 总需求
"';'*x aggregate gross position 总持仓量
zqqpBwk# aggregate limit 总限额
5,'?NEyw aggregate of salaries tax 合计薪俸税
1<^"OjQ aggregate performance 总体表现；总体业绩
/J8AnA1 aggregate supply 总体供应
0i9y-32- aggregate surplus 总盈余
jN V2 o aggregate total 整体总额
#JGy2Hk$^ aggregate value 总值；合计价值
+}X?+Epm aggregated basis 合计基准
0,(U_+ n aggregated net chargeable income 合计应课税入息实额
-@G |i$! aggregation 合并计算；合计；总和
rB}UFS) aggregation of incomes of husband and wife 夫妇入息合并计算
Gu<3*@Ng aggregation of property 财产的总和
C8y 3T/G agio 差价；贴水
[zK|OMxoV Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%lV&QQa Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O: sjf?z 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
K Gkz E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
LGPy>, ! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
tn;e
PcU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6 z"fBF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cn=~}T@~Z agreement for a settlement 授产协议
__$ IbF5 agreement for assignment 转让协议
B N@*CG agreement for sale 售卖协议；买卖协议
dh%C@n:B agreement for sale and purchase 买卖协议
X4&{/;$ agreement for the payment of interest 支付利息协议
: KZI+ agreement for the repayment of money 还款协议
;k/y[ x} agreement of reinsurance 再保险协议
^v3ytS Agricultural Bank of China 中国农业银行
1^ R @X air passenger departure tax 飞机乘客离境税
cg<10KT Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o )cd!,h airport tax 机场税
\*!?\Ko`W alcohol duty 酒精税
Xcicq ywe? alienation 让与；让渡；转让
X_|8CD-@6 alimony 生活费；赡养费
N DU,9A.P All Ordinaries Index [AOI] 所有普通股指数
C+, ;hj all risks 全险；综合险
rOB-2@- All Sales Record for Stock Market 《股票市场成交报告》
G!oq
;< Allied Capital Resources Limited 新联财务有限公司
4>{q("r, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n<kcK allocation letter 拨款信件
[Ym?"YwVX allocation of fund 分配款项；预留款项
42:\1 B#[ allocation of profit 利润分配；溢利分配
Et%s,zeA{2 allocation warrant 拨款令
/+P
4cHv]F allotment 分配；配股
@h
X allotment notice 股份配售通知；配股通知
*(s+u~, I allotment of shares 股份分配
?.IT!M}DR allowable 可获宽免；免税的
2;5EH 0 allowable business loss 可扣除的营业亏损
! k||-Q & allowable expenses 可扣税的支出
6t
TLyI$+ allowance 免税额；津贴；备抵；准备金
tk< dp7y7 allowance for debts 债项的免税额
]OM|Oo allowance for depreciation by wear and tear 耗损折旧免税额
,$mnD@) allowance for funeral expenses 殡殓费的免税额
G|Ic6Sd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
& m`1lxT allowance for repairs and outgoings 修葺及支出方面的免税额
-Uq I=# allowance to debtor 给债务人的津贴
+e%9P%[+ alteration of capital 资本更改
@W=#gRqQPy alternate trustee 候补受托人
> z
h amalgamation 合并
~kY Up5f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?BQZ\SXU ambit of charges 征税范围；收费范围
v@LK3S/!3 amended valuation 经修订的估值
>yg mE`g American Commodities Exchange 美国商品交易所
$91c9z;f^ American Express Bank Limited 美国运通银行
D.j'n-y w American Stock Exchange 美国证券交易所
p< '#f,o amortization 摊销
f3|ttUX amount due from banks 存放银行同业的款项
L"1UUOKy amount due from banks abroad 存放海外银行同业的款项
-$? xR]( f amount due from holding companies 控股公司欠款
wS <d8gw amount due from local banks 存放本港银行同业的款项
l n'7kg amount due to banks 银行同业的存款
&'N{v@Oi) amount due to banks abroad 海外银行同业的存款
8}\VlH] amount due to holding companies 控股公司存款
4!d&Zc>C4 amount due to local banks 本港银行同业的存款
782be-n amount due to outport banks 外埠银行同业的存款
B+iVK(j'[v amount for note issue 发行纸币的款额
1SP )`Q amount of bond 担保契据的款额
'73dsOTIT amount of consideration 代价款额
MJV)|
2C amount of contribution 供款数额
Iu jly f amount of indebtedness 负债款额
.rD@Q{e50 amount of principal of the loan 贷款本金额
2+TCFp v amount of rates chargeable 应征差饷数额
*.r i8 amount of share capital 股本额
92W vD amount of sums assured 承保款额
>1,.4)k%K amount of variation 变动幅度
XN5EZ# amount of vote 拨款数额
?&_ -,\t amount payable 应付款额
& kHp}\ amount receivable 应收款额
{^Vkx f] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rF2`4j&! analysis 分析
cTH S Pr?< ancillary risk 附属风险
rC14X} X6 annual account 周年帐目；周年帐目报表；年度决算；年结
ANc)igo annual accounting date 年结日期
kTAb
< annual allowance 每年免税额；年积金；年度津贴；年津
7;#9\a:R? annual balance 年度余额
{x W? v; annual disposable income 每年可动用收入
$}jp=?,t annual estimates 周年预算
'LpJ: Th annual fee 年费
` g<@F^x5 annual general meeting 周年大会
7u6o~( annual growth rate 年增率；每年增长率
BdG~y1%: annual long-term supplement 长期个案每年补助金
nk> annual pensionable emolument 可供计算退休金的年薪
3DV'; annual report 年报
e Pq(:ih Annual Report on the Consumer Price Index 《消费物价指数年报》
;RflzY|D annual return 周年报表；周年申报表；每年报税表格
:`2<SF^0O Annual Return Rules 《周年报表规则》
2S&e!d- annual review of consumer prices 每年消费物价回顾
l{>fma]7 annual roll-forward basis 逐年延展方式
Uy5IvG;O+ annual salary 年薪
/WRS6n annual statement 年度报表；年度决算表
8s/gjEwA Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
r )ZUeHt}w annuitant 年金受益人
GRB/N1= annuity 年金
zu5'Ex`gQa annuity contract 年金合约
T(MS,AyD] annuity on human life 人寿年金
sNc(aGvy antecedent debt 先前的债项
9AD`,]b ante-dated cheque 倒填日期支票
!lKO|Y anticipated expenditure 预期开支
%2f``48# anticipated net profit 预期纯利
bTHKMaGWC anticipated revenue 预期收入
c$rkbbf~V anti-inflation measure 反通货膨胀措施
yMq&9R9F anti-inflationary stance 反通货膨胀立场
( 8TB*BhQ_ apparent deficit 表面赤字
C< ?}?h hb apparent financial solvency 表面偿债能力
> N@tInE apparent partner 表面合伙人
{UX?z?0T application for personal assessment 个人入息课税申请书
/1F%w8Iqh application of fund 资金应用
i6?,2\ K application to release as liquidator and to destruct the books of accounts and documents
L @HPU;< 申请免除清盘人职务及毁灭帐簿与文件
l_hM,]T0 appointed actuary 委任精算师
Y;8Y s&/t appointed auditor 委任核数师；委任审计师
^ l lZf$` appointed trustee 委任的受托人
} &I\a appointer 委任人
0^az<!!O# apportioned pro rata 按比例分摊
:tp2@*] 9Z apportionment 分配；分摊
D*6v.`]X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mcy\nAf5% apportionment formula 分摊方程式
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+>/ariRr appraisal 估价；评估
KtchK pv appreciable growth 可观增长
=dx!R ,Bw appreciable impact 显着影响
E0 !}~Z) appreciable increase 可观增长
9un]}7^ appreciation 增值；升值
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$^(-g@) appreciation against other currencies 相对其他货币升值
ns [v.YDL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{a\O7$A\F appreciation tax 增值税
L6./b; appropriation 拨款；拨用；拨付
&)JQ6J_|\ appropriation account 拨款帐目
= .(yOUI Appropriation Bill 拨款法案
_ui03veA1 appropriation-in-aid system 补助拨款办法
A-^[4&rb approved assets 核准资产
+~?ze,Di approved basket stock 认可一篮子证券
N+ZDQa[ approved budget 核准预算
&lbxmUeU approved charitable donation 认可慈善捐款
<`k\kZM approved charitable institution 认可慈善机构
Ni#!C:q approved currency 核准货币；认可货币
P?p>'avP approved estimates 核准预算
SNV~;@(h approved estimates of expenditure 核准开支预算
g6{.C7m approved overseas insurer 核准海外保险人
9] fhH approved overseas trust company 核准海外信托公司
reR ><p approved pooled investment fund 核准汇集投资基金
C,~wmS )@ approved provident fund scheme 认可公积金计划
8^\} \@ approved provision 核准拨款
:i_818h!?[ approved redeemable share 核准可赎回股份
4e~^G approved regional stock 认可地区性证券
u\wdb^8ds approved retirement scheme 认可退休金计划
6 E/>]3 ~! approved subordinated loan 核准附属贷款
}IO<Dq= [ arbitrage 套戥；套汇；套利
)b`Xc+{> arbitrageur 套戥者；套汇者
+PgUbr[p arbitrary amount 临时款项
D9,609w arrangement 措施；安排；协定
Jz7a|pgep arrears 欠款
Z>gxECi arrears of pay 欠付薪酬
`bT!_ Ru arrears of revenue 逾期未收税款；逾期未收的帐项
7 4Xk^ 8 articles of association 组织章程；组织细则；组织章程细则
wI><kdz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NAjY,)>'K ascertainment of profit 确定利润
G6(k wv4 "Asia Clear" “亚洲结算系统”
4)0 % ^\p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QEKSbxL\W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i! +D
,O Asian Development Fund [ADF] 亚洲发展基金
BLZ#vJR Asian dollar bond 亚洲美元债券
vQ/}E@?u Asian dollar market 亚洲美元市场
yI/2 e [ Asian dollar rate 亚洲美元利率
nlmc/1C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*vt5dx B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
A'r 3%mC asked price 沽盘；喊价；索价；卖方报价
E9z^# @s assessable income 应评税入息
qzS 9ls>> assessable loss 应评税亏损
VN[C%C assessable profit 应评税利润
59mNb:< assessable value 应评税值
K~ ,| ~ assessed profit 估定利润
)] WWx-Uf' assessed value 经评估价值
5I/wP qR[ assessment 评税；评定；估价；评税单
gwhd) .* assessment number 评税编号；估价编号
28FC@&'H assessment of additional tax 补加税评税
cKuU#&FaV assessment of performance 业绩评估；实绩评价
?T=] ?[ Assessor 评税主任
!+T\}1f7d asset price bubbles 资产价格泡沫
KwK[)Cvv asset-backed securities 具资产保证的证券
x{{QS$6v assets accretion 资产增值
Mx< z34(T assets and liabilities 资产与负债
@ )s;u}H assets betterment statement 资产递增表；资产改进表
#=F"PhiX` assets lending 实物放款；有抵押贷款
uT'_}cw assets of the company passing on the death 死者去世时转移的公司资产
qcMVY\gi assets pledged as security for liabilities 用作负债抵押的资产
i; Cs,Esnf assets portfolio 资产投资组合
M2HO!btf assets price 资产价格
ALvj)I`Al assets quality 资产质素
wI.i\ S assets realization 资产变现
:K.%^ag=j assets refinancing arrangement 资产再集资安排
, d T.q assets securitization 资产证券化
! <r+h, C assets situated outside Hong Kong 在香港以外地方的资产
8 2qf 7` assets stripping 削减资产；拆卖资产
NbOeF7cq+ assets value 资产值
L#sw@UCK assignee 承让人
\{r-e assignment 转让；转让书；转让契
fm$eJu assignment of interest 权益转让
t`NZ_w / assignment of letters patent and trade mark 专利证书及商标转让
Dy6u Wv,P assignment of property 物业转让；物业转让书
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*n assignment right 转让权
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3?#b assignor 转让人
+Go(y S associate 有联系的人；有关连人士；相联者；合伙人；联系人
2VmQ%y6e" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=B4,H=7Spf associate member 附属会员
piYv }4;:( associated body corporate 相联法人团体
OQzJRu)mF# associated company 相联公司；联属公司
X"WKgC g$ associated corporation 相联法团
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Q9db1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/2}o:vLj 公认会计师公会〔英国〕
1H Qh%dZZ Association of Futures Exchange Brokers 香港期货经纪协会
? #8',: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O@JgVd gf association of underwriters 承保人组织
Y g >W.wA assumption of control 接管
gXr"],OM; assurance 担保；保险；转易；转易书
@3`:aWda assurance of interest 权益的转易
~RcI+jR) at 19XX price 按一九ＸＸ年价格计算
@X`~r8& at a discount 按赔价计算；按贴水价格计算；打折扣
b3(pRg[Fp at a premium 按溢价计算；按升水价格计算
BiGB<Jr at call 通知付款；按通知
Q'-V\G)11 at constant market price 按固定市价计算
9~+A <X]Hd at constant price 按固定价格计算
7sP;+G at cost 按成本计算
n] M1'yU at current market price 按当时市价计算；按现时市价计算
\b {Aj,6, at current price 按当时价格计算；按现时价格计算
) aoB -Lu at factor cost 按要素成本计算；按生产要素成本计算
is=sV:j: at money-of-the-day price 按付款当日价格计算
+mRFHZG at or better 按指定或较佳价位〔买卖指令〕
FR~Y O|4? at par 按面值计算；平价
?^Sk1 7G at sight 见票即付
").MU[ q%Y at the close 按收市盘
*M5 : \+ at the opening 按开市盘
<viIpz2jh% attestation 见证；见证条款
u@ |izRk at-the-money option 平价期权
_&S?uz m attorney 受权人；受托代表人
H I/]s^aL attornment 新拥有人承认书
R=M"g|U6 attributable profit 可归属利润
G| 7\[!R attributable share value 可归属股份价值
a<X8l^Ln Auckland Stock Exchange 奥克兰证券交易所
blxAy auction 拍卖
W{E2 2J} auctioneer 拍卖商
,# 3}TDC audit 审计；核数
IV{,'+hT Audit Commission 审计署
JFa xxW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[NcS[*qp 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〕
;t!n%SnK9! audit review 帐目审查
,h21 h?6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
e&[gde( audited account 审计帐目；经审计的帐目
qW]gp7jK4 audited annual account 经审计的周年帐目
;\`~M audited balance sheet 经审计的资产负债表
8
v NgePn auditor 核数师；核数主任；审计师
gfQ& U@N auditor's certificate 核数师证明书；审计师证明书
*8}Y0V\s auditor's report 核数师报告；审计师报告
=4GJYhj Aussie bond 澳元债券
(]wi^dE austerity budget 紧缩预算
b?Wg|D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3L/qU^` Australia All Ordinaries Index 澳洲所有普通股票指数
H5t 9Mg| Australian Dollar [AUD] 澳元
(H *-b4]/ Australian Options Market 澳大利亚期权市场
216+ tX5Z Australian Securities Commission 澳洲证券事务监察委员会
M=[ /v/M= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4 -)'a} O Australian Stock Exchange 澳大利亚证券交易所
T1zft#1~ Austrian Schilling [ATS] 奥地利先令
Ta #vD_QP authentication 认证；鉴证
u#5/s 8 authority to purchase 委托购买证；委购书
EubR] ckB authorization 认可；核准；授权；授权书
SNP.n)) authorization by direction 指示授权
$ q*kD#;mh authorization by instruction 指令授权
-1Y9-nn[m authorization by warrant 令状授权
MLg<YL authorization of unit trust 单位信托的认可
pT]M ]/y/: authorized agent 指定代理人
L(!4e authorized capital 法定资本
iO=xx|d authorized clerk 出市员
gr %8
O-n authorized dealer 认可交易商
`B+% W authorized financial institution 认可财务机构
yu"Ii- 9z authorized fund 认可基金
2}j2B h c authorized fund house 获授权的基金公司；认可基金公司
`mPmEV< authorized institution 认可机构
^ _4TDC~h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~Z U;0# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
C("P CD
authorized insurer 获授权保险人；获认可承保人
A7U'>r_. authorized investment 特准投资项目
CG'NC\x5 authorized person 获授权人
@k~?h=o\b authorized representative 获授权代表
M ,V+bt authorized share capital 法定股本
T=cSTS!P;q automated quotation system 自动报价系统
Rf@D]+v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;SQ<^"eK 自动交易系统〔香港期货交易所有限公司〕
\V @SCA ' automatic adjustment mechanism 自动调整机制
*Yv"lB8 automatic adjustment system 自动调整系统
];Whvdnv Automatic Clearing House 自动票据交换所
JV'd!5P automatic exchange rates accumulation system 自动化汇率累集系统
/=Ug}% . Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
P# 2&?.d\ automatic teller machine [ATM] 自动柜员机
2=ZR}8}9Q: autopay 自动转帐
bb;fV available assets 可用资产
mY-Z$8r available fiscal reserve 现存财政储备
a ?' 3 available profit 可用利润
;ak3 @Uee Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3ojK2F( 1D average 平均；平均数；海损
1wUZ0r1' average basic salary 平均基本薪金
|Y3!L ix average consumer expenditure 平均消费开支；一般消费开支
hZnT`!iFE^ average cost 平均成本
-Nmf}`_ average cost of land production 增辟土地平均成本
=fMSm n 1S average daily turnover 平均每日成交额
O{8" f\* average daily wage rate 平均每日工资率
^ )N[x''a average expenditure pattern 平均开支模式
^&<~6y}U^ average growth rate 平均增长率
~\dpD average net fixed assets 固定资产平均净值
>_M}l @1 average of relatives 相对价格平均数
\Ekez~k{` average price 平均价格
Qu]0BVIe average propensity to consume 平均消费倾向；一般消费倾向
z.1 6%@R average propensity to save 平均储蓄倾向；一般储蓄倾向
H%7V)" average rate 平均率
`XYT:' average revenue 平均收入；平均收益
RBx`<iBe average stock 平均库存；平均存货
R#~}ZU k2 average yearly rent 平均年租
G B!3`
A%& avoidance of double taxation 避免双重课税
Gb 61X 6 avoidance of tax 避税
