A:
FI=]K8 A share Ａ股；甲类股份
wxW\L!@ abatement of tax 减税；减扣免税额
Sf"]enwB ABN AMRO Bank N.V. 荷兰银行
w\`u |f;Aq above-the-line expenditure 线上项目支出；经常预算支出
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/\y<]b above-the-line receipt 线上项目收入；经常预算收入
;Svs|]d ABSA Asia Limited 南非联合亚洲有限公司
}Q#3\z5 absolute change 绝对数值变更
-8pQI absolute expenditure 实际开支
6U?z absolute guideline figure 绝对准则数字
grbUR)f<?- absolute interest 绝对权益
?_BK(kL_ absolute order of discharge 绝对破产解除令
yRtxh_wr9 absolute profit margin 绝对利润幅度
[7sy}UH absolute value 实值；绝对值
T^1]|P absolutely vested interest 绝对既得权益
1J?x2 absorbed cost 已吸收成本；已分摊成本
90 [?)s absorption 吸收；分摊；合并
&
G8tb>q<V absorption rate 吸收率；摊配率；分摊率
#Ks2a):8 ACB Finance Limited 亚洲商业财务有限公司
N79 9@:. acceptable form of reciprocity 合理的互惠条件
Y-y<gW acceptable rate 适当利率；适当汇率
9yWQ}h acceptance agreement 承兑协议
>j}.~$6dj_ acceptance for honour 参加承兑
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A{I acceptor 承兑人；接受人；受票人
e )): U acceptor for honour 参加承兑人
d7i 0'R accident insurance 意外保险
ITr@;@}c] Accident Insurance Association of Hong Kong 香港意外保险公会
Izr_]% accident insurance scheme 意外保险计划
IWs)n1D*] accident year basis 意外年度基准
e>~7 RN accommodation 通融；贷款
^ R;rrn{ ^ accommodation bill 通融票据；空头票据
xp; CYr"1} accommodation party 汇票代发人
uYy&< _r account balance 帐户余额；帐户结余
nAY'1!O i account book 帐簿
O$, bNu/g account collected in advance 预收款项
rJws# ^ ] account current book 往来帐簿
z]33_[G1U account of after-acquired property 事后取得的财产报告
1_V',0|`> account of defaulter 拖欠帐目
JV_ V2L1Ut account payable 应付帐款
nhb: y account payee only [A/C payee only] 只可转帐；存入收款人帐户
Jo Ih2P D account receivable 应收帐款
KoF_G[m account receivable report 应收帐款报表
HCOE'24I account statement 结单；帐单；会计财务报表
Bq*aP*jv account title 帐户名称；会计科目
}Gi4`Es accountant's report 会计师报告
p&Ev" xhs Accountant's Report Rules 会计师报告规则
jTE~^ accounting and auditing procedure 会计与审计程序；会计与核数程序
vd ]75 Accounting Arrangements 《会计安排》
4pG!m&4]ze accounting basis 会计基础
n"dYN3dE accounting by Official Receiver 破产管理署署长呈交的帐目
H=1Jq Accounting Circular 《会计通告》
hJkF-yW accounting class 会计类别
YIZ+BVa accounting date 记帐日期；会计结算日期
h&O8e;S# accounting for money 款项核算
2/4,iu(T`c Accounting Officer 会计主任
C)v*L#{% accounting period 会计报告期；会计期
HHXm
4}!;< accounting policy 会计政策；会计方针
MzX4/*ba accounting practice 会计惯例
CF0i72ul5 accounting principle 会计准则
jp| 1S^b accounting record 会计记录
+u|p<z accounting report 会计报告
SZ3UR Accounting Services Branch [Treasury] 会计事务部〔库务署〕
vz Puk|q3 Accounting Society of China 中国会计学会
z(JDLd accounting statement 会计报表
p0Ra`* f accounting system 会计制度；会计系统
86HK4sES accounting transaction 会计事项；帐务交易
,bnrVa(I accounting treatment 会计处理
Uh=@8v accounting year 会计年度
zM+eb| >cr accretion 增值；添加
,'c?^ $J|z accrual 应计项目；应累算数目
iciw 54;4 accrual basis 应计制；权责发生制
%FSY}6 5 accrual basis accounting 应计制会计；权责发生制会计
lJ$j[Y accrue 应累算；应计
1C]mxV=% accrued benefit 应累算利益
~
u',Way accrued charges 应计费用
Tn"/EO^N accrued cumulative preference share dividend 应累算的累积优先股股息
T2p;#)dP accrued expenses 应累算费用
),;O3:n accrued interest payable 应付利息；应计未付利息
8 DO3L
" accrued interest receivable 应收利息；应计未收利息
;[R#:Rk accrued right 累算权益
8 bpYop7
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7f,!xh$ accumulated fiscal reserve 累积财政储备
2SHS!6:Rl accumulated profit 累积利润；滚存溢利
O;m@fS2%3 accumulated reserve 累积储备
"GY/2; accumulation of surplus income 累积收益盈余
j8 |N;;MN acquired assets 既得资产
+% : /!T@@ acquisition 收购；购置；取得
/hksESiU acquisition cost 购置成本
_zF*S]9
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Pt^SlX^MM acquisition of 100% interest 收购全部股权
w4%yCp[, acquisition of control 取得控制权
y)] L>o~ acquisition of fixed assets 购置固定资产
fOtzb YVC acquisition of shell “买壳”
JK_( !
acquisition price 收购价
uE%$<o*# act of God 天灾
t~(|2nTO5 acting partner 执事合伙人
KCc7u8
active market 买卖活跃的市场；交投畅旺的市场；旺市
@M_p3[c\ active partner 积极参与的合伙人
"CcdwWM active trading 交投活跃
>Ndck 2@ actual circulation 实际流通
&/-^D/ ot actual cost 实际成本
9#iv|X actual expenditure 实际开支；实际支出
^oYu db^% actual income 实际入息；实际收入；实际收益
un ZYFA}( actual market 现货市场
yhzZ[vw7k actual price 现货价；实际价格
ey ; 94n:< actual profit 实际利润
{Xw6p actual quotation 实盘；实际价位；实际报价
Z:3SI$tO actual year basis 按实际年度计算
P tj[9R actuals 实货
rmh 1.W actuarial investigation 精算调查
{ M& Vh] actuarial principle 精算原则
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"gTS actuarial report 精算师报告
;(I')[R " Actuarial Society of Hong Kong 香港精算学会
EnD }|9
actuarial valuation 精算师估值
.{ +Ob i actuary 精算师
#'lqE)T ad referendum agreement 暂定协议；有待覆核的协定
r< ~pSj ad valorem duty 从价税；按值征税
-H-:b7 ad valorem duty system 从价税制
*uG!U%jY) ad valorem fee 从价费
(#?k|e"Y"` ad valorem tariff 从价关税
X+LG Z4]D additional allowance 额外免税额
K#_x.: <J additional amount for unexpired risk 未过期风险的额外款额
e cIZ +G)k additional assessable profit 补加应评税利润
Oiz@tEp=_ additional assessment 补加评税
6L}}3b h additional commitment 额外承担
Z?"f# additional commitment vote 额外承担拨款
'PK ;Fg\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W0_
pO additional dependent parent allowance 供养父母额外免税额
Fx6]x$3 additional provision 额外拨款
\:vHB! 2E additional stamp duty 附加印花税
@e OD+h' additional tax 补加税罚款；补加税款
HJ ^SqSm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
yNU.<d 5 adjudged bankrupt 被裁定破产
1
|T{RY5 adjudicated bankrupt 裁定破产人
jP c"qER! adjudication fee 裁定费；评定印花税额手续费；评估契据费
eF=cMC adjudication of bankruptcy 裁定破产；宣告破产
IVdM}"+ adjudication of insolvency 裁定无力偿还债务
& c V$`L adjusted actual 经调整的实数；调整后的实数
'"Z\8;5i adjusted current assets 经调整的流动资产；调整后的流动资产
t'{IE! _ adjusted figure 经调整的数字；调整后的数额
O}w"@gO@. adjusted liabilities 经调整的负债；调整后的负债
MIF`|3$ , adjusted loss 经调整的亏损；调整后的亏损
vA"M Tncv 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
bpp{Z1/4 adjusted profit 经调整的利润；调整后的利润
K}e:zR;;^ adjusted surplus 经调整的盈余额；调整后的盈余额
rO3.%B} adjusted value 经调整的价值；调整后的价值
|0N6]%r adjustment 调整；修订；理算〔保险〕
MFzJ 8^.1R adjustment centre 调剂中心
J,SP1-L adjustment lag 调整过程的时间差距；调整时差
t]14bf$*Q adjustment mechanism 调整机制
IF~E ; adjustment of loss 亏损调整
/ ; {E}` adjustment process 调整过程；调整程序
sDXD>upO adjustment range 调整幅度
vnr{Ekg administered exchange rate 受管制汇率
9Q /t+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x,81#=m^h administration expenses 行政费用
::`#qa4! administration fee 手续费；行政费
ky#5 G-X administration in bankruptcy 破产管理
R!Lh ~~@{( administration order 遗产管理令
c+A$ [ administrator 管理人；遗产管理人
OAw- -rl administrator of the estate 遗产管理人
] o+5$L,5b admission of debt 债项承认书
[Rxbb+,U admission of proof 接纳债权证明
p'f8?jt advance 放贷款项；垫付款项；预支款项；预付款项
DE lrY)3O. advance account 暂支帐目；预付款帐户
@ ]F1J advance compensation 预付补偿金
cN 3 !wE advance from shareholder 股东垫款
o7i>D6^^ advance pending reimbursement 预支以待日后付还
:f _fp(T advanced economy 先进经济体系
xmXuBp:M(R advancement 预付；预付财产
!!:mjq<0 advances warrant 垫款令
kH'zTO1 advancing 贷出
}N,$4h9D j adverse balance 逆差
:}* adverse exchange 逆汇
sFbN)Cx advertisement addressed to shareholders 在报章刊登的致股东通告
<N'v-9=2jl advice for collection 托收通知书
XDQ 5qfE| advice of drawing 提款通知书；汇票通知书
c$P68$FB advice of payment 付款通知
A }3dx!?7j Advisory Committee [Securities and Futures Commission]
kVe4 #LT 谘询委员会〔证券及期货事务监察委员会〕
YM r2|VEU[ Advisory Committee on Diversification 经济多元化谘询委员会
&m=73 RN affidavit 誓章；遗产申报誓章
j[Q9_0R~lR affidavit of no receipt 述明无收款的誓章
`~k`m{4.a affiliate 联号；联营公司；附属公司
h
]6: `5- affiliated company 附属公司；联号；联营公司
H~:EPFi.( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N5d)&a
7? affordability 负担能力
r7^oqEp@B African Development Bank [AfDB] 非洲开发银行
$H8B%rT] after-acquired property 事后取得的财产
<{P`A%g@ after-hours dealing 市后交易
4^(aG7 after-tax profit 税后盈利；税后利润；税后溢利
YG_|L[/# agency agreement 代理协议
PK).)5sW agency expenses 代理机构的开支
-qqI @+u+ agency fee 代理费
G0~6A@> Agency Law 《代理法》
/N9ct4 {^ agent 代理人；承销人
[JVEKc ym agent of company 公司代理人
!*e1F9k agent's fee 代理人费；经纪费
qd<-{ aggregate 总计；总数；总体数字
Lvd es.0| aggregate amount 总款额；总额
cNl NJ aggregate assets and liabilities 总体资产与负债
cw3j&k aggregate at constant price 按固定价格计算的总体数字
W 7#dc89} aggregate demand 总需求
8vqx}2 aggregate gross position 总持仓量
4&kC8
[ r aggregate limit 总限额
Bw /8-:eb aggregate of salaries tax 合计薪俸税
Ms
3Sri aggregate performance 总体表现；总体业绩
\@ B 'f aggregate supply 总体供应
_)kTlX:, aggregate surplus 总盈余
U!i1~)s aggregate total 整体总额
]_(J8v aggregate value 总值；合计价值
%zz,qs)Eu aggregated basis 合计基准
x/dyb. aggregated net chargeable income 合计应课税入息实额
35%\"Y? aggregation 合并计算；合计；总和
)_olJCdaP^ aggregation of incomes of husband and wife 夫妇入息合并计算
BIh^b?:zU aggregation of property 财产的总和
p|+TgOYOc agio 差价；贴水
$W]}m"l Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
")YD~ZA%) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i_e%HG 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Dv"HFQuF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Marx=cNj 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
UQ# t & Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
GIZw/L7Yb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G e7Uety agreement for a settlement 授产协议
Nsn ~ mY% agreement for assignment 转让协议
cq0-D d9^& agreement for sale 售卖协议；买卖协议
r yNe=9p agreement for sale and purchase 买卖协议
5=&ME(fmV agreement for the payment of interest 支付利息协议
c!ieN9^+ agreement for the repayment of money 还款协议
J9-n3o agreement of reinsurance 再保险协议
X;]I jha<* Agricultural Bank of China 中国农业银行
\q@Co42n\ air passenger departure tax 飞机乘客离境税
gA }?X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
zfw =U
\ airport tax 机场税
qV0GpVJZU? alcohol duty 酒精税
wx o*\WLe alienation 让与；让渡；转让
MY}/ h@ alimony 生活费；赡养费
A{ p _I< All Ordinaries Index [AOI] 所有普通股指数
I(H9 -!& all risks 全险；综合险
Z4oD6k5oc All Sales Record for Stock Market 《股票市场成交报告》
+rJDDIb Allied Capital Resources Limited 新联财务有限公司
:s*t \09V7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E #R1 allocation letter 拨款信件
o3$dl`' allocation of fund 分配款项；预留款项
I0*N
"07n allocation of profit 利润分配；溢利分配
X-*LA*xbN allocation warrant 拨款令
fjC FJ_ allotment 分配；配股
d$^ @$E2 f allotment notice 股份配售通知；配股通知
y*
:C~ allotment of shares 股份分配
U@9v(TfV allowable 可获宽免；免税的
&F:%y( ;{Y allowable business loss 可扣除的营业亏损
WjguM allowable expenses 可扣税的支出
$R%tD.d3 allowance 免税额；津贴；备抵；准备金
6of9lO: allowance for debts 债项的免税额
S!rVq ,| d allowance for depreciation by wear and tear 耗损折旧免税额
,BFw-A allowance for funeral expenses 殡殓费的免税额
xX|f{) < allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=QK ucLo allowance for repairs and outgoings 修葺及支出方面的免税额
2H1
[ oD[ allowance to debtor 给债务人的津贴
_ (-i46x} alteration of capital 资本更改
R"j<C13;% alternate trustee 候补受托人
CG;+Z-"X amalgamation 合并
g:Q:cSg< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{n&GZG"f ambit of charges 征税范围；收费范围
Id1de >:; amended valuation 经修订的估值
orOq5?3 American Commodities Exchange 美国商品交易所
* cZ 7? American Express Bank Limited 美国运通银行
M@JW/~ p ' American Stock Exchange 美国证券交易所
Tm$8\c4V:* amortization 摊销
w
_4O; amount due from banks 存放银行同业的款项
[dFe-2u ,$ amount due from banks abroad 存放海外银行同业的款项
`=S%!akj amount due from holding companies 控股公司欠款
x 2TE[#>< amount due from local banks 存放本港银行同业的款项
|8tKN"QG amount due to banks 银行同业的存款
=YIosmr amount due to banks abroad 海外银行同业的存款
# [
+n( amount due to holding companies 控股公司存款
# &ei amount due to local banks 本港银行同业的存款
+IMt$}7[ amount due to outport banks 外埠银行同业的存款
+:W/=C
d(h amount for note issue 发行纸币的款额
ht#,v5oG>f amount of bond 担保契据的款额
EeH ghq amount of consideration 代价款额
\u04m}h] amount of contribution 供款数额
%k<+#j6ZH amount of indebtedness 负债款额
Sk:x.oOZ amount of principal of the loan 贷款本金额
bI^F ( amount of rates chargeable 应征差饷数额
-Kw7!
=_ g amount of share capital 股本额
[nG[ x|;| amount of sums assured 承保款额
?9%$g?3Z amount of variation 变动幅度
Tq SjL{l% amount of vote 拨款数额
'14 86q@[$ amount payable 应付款额
v,Zoy|Lu amount receivable 应收款额
[kTckZv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g }S%D(~ analysis 分析
f:t j
ancillary risk 附属风险
Nv|0Z'M annual account 周年帐目；周年帐目报表；年度决算；年结
J\>/ J% annual accounting date 年结日期
nBLb1T annual allowance 每年免税额；年积金；年度津贴；年津
Q~/=p>=uu annual balance 年度余额
7nB X@ Uo annual disposable income 每年可动用收入
-p%cw0*Y]C annual estimates 周年预算
=v0w\(
?N annual fee 年费
_Fn`G .r< annual general meeting 周年大会
tt
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Q annual growth rate 年增率；每年增长率
r&ys?@+G annual long-term supplement 长期个案每年补助金
VoQhzp6& annual pensionable emolument 可供计算退休金的年薪
ty:{e]e annual report 年报
scTt53v^ Annual Report on the Consumer Price Index 《消费物价指数年报》
kGL3*x annual return 周年报表；周年申报表；每年报税表格
'MW O3 Annual Return Rules 《周年报表规则》
<EdNF&S- annual review of consumer prices 每年消费物价回顾
w+Gav4 annual roll-forward basis 逐年延展方式
2R
^6L@fw annual salary 年薪
0|i|z !N> annual statement 年度报表；年度决算表
_T7XCXEk 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
}34 6uF7C annuitant 年金受益人
UkXa mGoy3 annuity 年金
e+<| annuity contract 年金合约
ktRGl>J annuity on human life 人寿年金
*yY\d.6( antecedent debt 先前的债项
|j{]6Nu ante-dated cheque 倒填日期支票
sCmN|Q anticipated expenditure 预期开支
aK ]AhOG anticipated net profit 预期纯利
sl"H!cwF anticipated revenue 预期收入
$e{[fm x anti-inflation measure 反通货膨胀措施
7G7"Zule*j anti-inflationary stance 反通货膨胀立场
pe>?m ^gz[ apparent deficit 表面赤字
s}yN_D+V apparent financial solvency 表面偿债能力
TA8 apparent partner 表面合伙人
O O XP1L application for personal assessment 个人入息课税申请书
m . \JO application of fund 资金应用
+G\i$d;St application to release as liquidator and to destruct the books of accounts and documents
|f\WVGH 申请免除清盘人职务及毁灭帐簿与文件
ZD7qw*3+ appointed actuary 委任精算师
~3&hvm[IQ appointed auditor 委任核数师；委任审计师
dPxJ`8 appointed trustee 委任的受托人
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4 appointer 委任人
qq_ZkU@xg apportioned pro rata 按比例分摊
CJDNS21m apportionment 分配；分摊
HIt9W]koO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o9yUJ@
:i apportionment formula 分摊方程式
OEX\]!3_Fm apportionment of estate duty 遗产税的分摊
LPZ\T} <l appraisal 估价；评估
=6f)sZpPh appreciable growth 可观增长
0P!Fci/t appreciable impact 显着影响
/"8|26 appreciable increase 可观增长
y &eU\>M appreciation 增值；升值
UR S=1+ appreciation against other currencies 相对其他货币升值
rQ6>*0xL_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kBnb9'.A1 appreciation tax 增值税
Rlm28 appropriation 拨款；拨用；拨付
HuK Ob4g appropriation account 拨款帐目
+F%tBUY{< Appropriation Bill 拨款法案
Ct zW do. appropriation-in-aid system 补助拨款办法
.JJ50p approved assets 核准资产
`I4E':
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F~hH >BH9 approved budget 核准预算
pSEaE9AX% approved charitable donation 认可慈善捐款
kY6_n4 approved charitable institution 认可慈善机构
'cAS>s"$}V approved currency 核准货币；认可货币
;j[:tt \k approved estimates 核准预算
5R%y3::$S approved estimates of expenditure 核准开支预算
=zDvZ(5 approved overseas insurer 核准海外保险人
) :nC%0V approved overseas trust company 核准海外信托公司
(_+ux1h6^ approved pooled investment fund 核准汇集投资基金
R3LIN-g( approved provident fund scheme 认可公积金计划
:zvAlt' q= approved provision 核准拨款
^<uQ9p^B approved redeemable share 核准可赎回股份
) O$S3ojZ approved regional stock 认可地区性证券
tA,J ~|+f: approved retirement scheme 认可退休金计划
HD1/1?y!@q approved subordinated loan 核准附属贷款
JiuA "ks) arbitrage 套戥；套汇；套利
U.b|3E/^ arbitrageur 套戥者；套汇者
(<@`MPI\@ arbitrary amount 临时款项
i el@"E 4 arrangement 措施；安排；协定
9 '(m"c_ arrears 欠款
jGo\_O<of arrears of pay 欠付薪酬
qn,fx6v4 arrears of revenue 逾期未收税款；逾期未收的帐项
+x/vZXtOK articles of association 组织章程；组织细则；组织章程细则
>6@,L+-6r Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&3x da1H ascertainment of profit 确定利润
?^^TR/ "Asia Clear" “亚洲结算系统”
`*`ZgTV Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#l.s> B4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OECVExb@eH Asian Development Fund [ADF] 亚洲发展基金
q_L. Sy|) Asian dollar bond 亚洲美元债券
1mR@Bh Asian dollar market 亚洲美元市场
] 2ycJ >w Asian dollar rate 亚洲美元利率
kA)`i`gt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#XqiXM~^R Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y@7CY-1 asked price 沽盘；喊价；索价；卖方报价
tp }Bz&V assessable income 应评税入息
wlslG^^(! assessable loss 应评税亏损
F g'{K%t4 assessable profit 应评税利润
g[~J107%A assessable value 应评税值
h0$ \JXk assessed profit 估定利润
\OWxf[ assessed value 经评估价值
x{GFCy7 assessment 评税；评定；估价；评税单
so| U&`G assessment number 评税编号；估价编号
<X5ge>. assessment of additional tax 补加税评税
$fT#Wva-\d assessment of performance 业绩评估；实绩评价
,t9C P Assessor 评税主任
-mo4 `F asset price bubbles 资产价格泡沫
-7o-d-d F asset-backed securities 具资产保证的证券
ac966<# assets accretion 资产增值
8<KC-|y. assets and liabilities 资产与负债
Ol>/^3 a= assets betterment statement 资产递增表；资产改进表
\5=4!Ez assets lending 实物放款；有抵押贷款
| }/KueZ assets of the company passing on the death 死者去世时转移的公司资产
Qw |y%Td8r assets pledged as security for liabilities 用作负债抵押的资产
RzFxO assets portfolio 资产投资组合
Jw^my4 assets price 资产价格
)KkV< $ assets quality 资产质素
LfK/wS vWw assets realization 资产变现
SJi;_bVf assets refinancing arrangement 资产再集资安排
8 ]O#L}" assets securitization 资产证券化
! L3| 5:j assets situated outside Hong Kong 在香港以外地方的资产
bk i :u assets stripping 削减资产；拆卖资产
9>vB,8 assets value 资产值
&Fjyi"8(r assignee 承让人
: t75iB= assignment 转让；转让书；转让契
aD6!x3c/ assignment of interest 权益转让
A{T> Aac assignment of letters patent and trade mark 专利证书及商标转让
E8<,j})* assignment of property 物业转让；物业转让书
H`Zg-j` assignment right 转让权
Bs d ~_y}8 assignor 转让人
%.Kr`#lCr associate 有联系的人；有关连人士；相联者；合伙人；联系人
]@}hyM[D; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
TC@F*B; associate member 附属会员
!1]jk (Z associated body corporate 相联法人团体
s$0dLEa9 associated company 相联公司；联属公司
X &G]ci associated corporation 相联法团
JRE\R&>g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nr( C*E 公认会计师公会〔英国〕
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"zu` Association of Futures Exchange Brokers 香港期货经纪协会
ymnK `/J!Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
m`Z.xIA 7; association of underwriters 承保人组织
ycvgF6Me< assumption of control 接管
BGOS( assurance 担保；保险；转易；转易书
:Dt m+EQ assurance of interest 权益的转易
&NbSG+t at 19XX price 按一九ＸＸ年价格计算
jYB iC DD at a discount 按赔价计算；按贴水价格计算；打折扣
!|9k&o at a premium 按溢价计算；按升水价格计算
5Fq+^ at call 通知付款；按通知
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' $ nz at constant market price 按固定市价计算
rg
0u#- at constant price 按固定价格计算
{!wd5C@ at cost 按成本计算
U7 ,.L at current market price 按当时市价计算；按现时市价计算
`bn @;7`X at current price 按当时价格计算；按现时价格计算
|%3>i"Y@AK at factor cost 按要素成本计算；按生产要素成本计算
4$ah~E>,t at money-of-the-day price 按付款当日价格计算
LfCgvq6/pO at or better 按指定或较佳价位〔买卖指令〕
&g0r#K at par 按面值计算；平价
R mo'3 at sight 见票即付
4<5*HpW at the close 按收市盘
%rEP.T \i at the opening 按开市盘
9V IAOky- attestation 见证；见证条款
T8W^qrx.v at-the-money option 平价期权
qDfhR`1k attorney 受权人；受托代表人
Z *v`kl attornment 新拥有人承认书
<$#^)]Ts attributable profit 可归属利润
TQ[J, attributable share value 可归属股份价值
_. EM])b Auckland Stock Exchange 奥克兰证券交易所
pE0@m-p auction 拍卖
E>2AG3) auctioneer 拍卖商
?#nk}=;g8 audit 审计；核数
Z7?\ >4V Audit Commission 审计署
%j{*`} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
rTJ;s 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〕
"av G#rsH audit review 帐目审查
4Yt'I#* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}?O>.W,/ audited account 审计帐目；经审计的帐目
B2WPbox audited annual account 经审计的周年帐目
5a2;@ }%V 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
-KG1"g ,2 auditor's certificate 核数师证明书；审计师证明书
qzSm]l?z auditor's report 核数师报告；审计师报告
zU4*FXt Aussie bond 澳元债券
"tDB[?
austerity budget 紧缩预算
1&Mpx!K*T Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
58`Dcx,yJ Australia All Ordinaries Index 澳洲所有普通股票指数
wARd^Iw Australian Dollar [AUD] 澳元
Kv#Q$$)r Australian Options Market 澳大利亚期权市场
`nc=@" 1 Australian Securities Commission 澳洲证券事务监察委员会
n*#HokX Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_U,Hi?b"$} Australian Stock Exchange 澳大利亚证券交易所
i.FdZN{ Austrian Schilling [ATS] 奥地利先令
xsvJjs;= authentication 认证；鉴证
V,?])=Ax authority to purchase 委托购买证；委购书
DV*e.Y> authorization 认可；核准；授权；授权书
y`7b3*P authorization by direction 指示授权
-afNiNiY authorization by instruction 指令授权
5F ]2.<i authorization by warrant 令状授权
_b * gg authorization of unit trust 单位信托的认可
L/5th}m
authorized agent 指定代理人
Vp1Nk# H authorized capital 法定资本
eF4f7>5Cv authorized clerk 出市员
a,n#E!zT?w authorized dealer 认可交易商
(ti E%nF+ authorized financial institution 认可财务机构
6.|[;>Km authorized fund 认可基金
uE.. 1N&* authorized fund house 获授权的基金公司；认可基金公司
NZ+TTMv authorized institution 认可机构
"od 2i \ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=t|,6Vp authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7dR]$ ~+*e authorized insurer 获授权保险人；获认可承保人
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wp _U / authorized investment 特准投资项目
"wxyY^" authorized person 获授权人
H5CL0#I authorized representative 获授权代表
H#T& 7X_< authorized share capital 法定股本
WP^w Ni
~> automated quotation system 自动报价系统
v[jg|s&6" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3wPUP+)c7 自动交易系统〔香港期货交易所有限公司〕
]7q|) S\ automatic adjustment mechanism 自动调整机制
1>umf~%Wa automatic adjustment system 自动调整系统
ws$kwSHq Automatic Clearing House 自动票据交换所
xA0=C automatic exchange rates accumulation system 自动化汇率累集系统
m; U_oxb Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C[><m2T automatic teller machine [ATM] 自动柜员机
F8\JL % autopay 自动转帐
V~$?]Z %_ available assets 可用资产
UI~ hB4V$] available fiscal reserve 现存财政储备
0])[\O`j available profit 可用利润
8}Q 2!,9Q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bH% d* average 平均；平均数；海损
{.Brh"yC average basic salary 平均基本薪金
ae Eio;G1 average consumer expenditure 平均消费开支；一般消费开支
'<6DLtZl average cost 平均成本
[ 88PCA: average cost of land production 增辟土地平均成本
EbJc%%c average daily turnover 平均每日成交额
XXXQA Y-,C average daily wage rate 平均每日工资率
vu:] [2"0 average expenditure pattern 平均开支模式
m.lzkS]P average growth rate 平均增长率
"}S6a?]V average net fixed assets 固定资产平均净值
!' ; ;q average of relatives 相对价格平均数
( yB]$ average price 平均价格
,Z8)DC= average propensity to consume 平均消费倾向；一般消费倾向
\]3[Xw -$ average propensity to save 平均储蓄倾向；一般储蓄倾向
LYyud average rate 平均率
&fE2zTz average revenue 平均收入；平均收益
EQ>@K-R average stock 平均库存；平均存货
+.-mqtM average yearly rent 平均年租
CbOCL~ " avoidance of double taxation 避免双重课税
x X.{(er avoidance of tax 避税
