A:
b ^rPw@ A share Ａ股；甲类股份
XO219 abatement of tax 减税；减扣免税额
I>:M1 Yc0 ABN AMRO Bank N.V. 荷兰银行
f~t*8rG~m above-the-line expenditure 线上项目支出；经常预算支出
WOquG above-the-line receipt 线上项目收入；经常预算收入
RHeql*` ABSA Asia Limited 南非联合亚洲有限公司
$ O=m/l $ absolute change 绝对数值变更
^hLAMaR absolute expenditure 实际开支
`O*+%/( absolute guideline figure 绝对准则数字
D/{hLp{ absolute interest 绝对权益
o AvX( absolute order of discharge 绝对破产解除令
E7ixl~ absolute profit margin 绝对利润幅度
U }xRvNz absolute value 实值；绝对值
tv avI9 absolutely vested interest 绝对既得权益
'` ^`NI` absorbed cost 已吸收成本；已分摊成本
iku) otUc absorption 吸收；分摊；合并
aO6w :IO absorption rate 吸收率；摊配率；分摊率
{4\(HrGNk ACB Finance Limited 亚洲商业财务有限公司
%i$]S`A} acceptable form of reciprocity 合理的互惠条件
'f] \@&Np acceptable rate 适当利率；适当汇率
:Fu.S1j$ acceptance agreement 承兑协议
O\8_;Gc; acceptance for honour 参加承兑
WF`y j%0 acceptor 承兑人；接受人；受票人
{ |a= acceptor for honour 参加承兑人
.r $d
8J accident insurance 意外保险
&E0P`F,GQA Accident Insurance Association of Hong Kong 香港意外保险公会
yKgA"NaM accident insurance scheme 意外保险计划
|cU TP!iy accident year basis 意外年度基准
N"@aisi) accommodation 通融；贷款
yMB*/vs accommodation bill 通融票据；空头票据
xXQDHc -Ba accommodation party 汇票代发人
kg1z"EE account balance 帐户余额；帐户结余
@.@O# account book 帐簿
U TC|8 account collected in advance 预收款项
<S <@V? h account current book 往来帐簿
DavpjwSn account of after-acquired property 事后取得的财产报告
oYI7 .w account of defaulter 拖欠帐目
)w=ehjV^m account payable 应付帐款
*\L\Bzm account payee only [A/C payee only] 只可转帐；存入收款人帐户
ncjt v"2R account receivable 应收帐款
z^'3f!:3 account receivable report 应收帐款报表
: *k account statement 结单；帐单；会计财务报表
V]&0"HX2r! account title 帐户名称；会计科目
]Vuq)# accountant's report 会计师报告
K`Vi5h R~c Accountant's Report Rules 会计师报告规则
3]$qY_|7 accounting and auditing procedure 会计与审计程序；会计与核数程序
.0}]/%al Accounting Arrangements 《会计安排》
tUaDwIu# accounting basis 会计基础
2= S;<J accounting by Official Receiver 破产管理署署长呈交的帐目
Db3# ; Accounting Circular 《会计通告》
1<IF@__ accounting class 会计类别
3+ JkV\AF accounting date 记帐日期；会计结算日期
#0GvL=}k accounting for money 款项核算
8 6y )+h` Accounting Officer 会计主任
eEl} .W} accounting period 会计报告期；会计期
$qO%lJ: accounting policy 会计政策；会计方针
8A}cxk accounting practice 会计惯例
@|BaZq ,g accounting principle 会计准则
Te_%r9P|2 accounting record 会计记录
> yk2 accounting report 会计报告
Y- e sD'MD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VB=$D|Ll Accounting Society of China 中国会计学会
#6* j+SX^ accounting statement 会计报表
%PW_v~sg accounting system 会计制度；会计系统
2)cq!Zv accounting transaction 会计事项；帐务交易
bh
V.uBH accounting treatment 会计处理
}M*yE]LL;Z accounting year 会计年度
ZgarxV* accretion 增值；添加
3V2dN )\ accrual 应计项目；应累算数目
D; nm~O%
accrual basis 应计制；权责发生制
Okxuhzn>" accrual basis accounting 应计制会计；权责发生制会计
:rR)rj' accrue 应累算；应计
v!~tX*q accrued benefit 应累算利益
AYb-BaIc accrued charges 应计费用
a/p}
?!\ accrued cumulative preference share dividend 应累算的累积优先股股息
}JPLhr|d^ accrued expenses 应累算费用
gn,D9d+ accrued interest payable 应付利息；应计未付利息
&BxD S
. accrued interest receivable 应收利息；应计未收利息
kMd1)6%6A accrued right 累算权益
&&SA/;F accruing profit 应累算的利润
RKru
hF accumulated fiscal reserve 累积财政储备
:k&R]bc9 accumulated profit 累积利润；滚存溢利
5\S
s`#g accumulated reserve 累积储备
^6g^ Q* " accumulation of surplus income 累积收益盈余
.0 }eg$d acquired assets 既得资产
Q &~|P} acquisition 收购；购置；取得
' m^nKG$" acquisition cost 购置成本
9eR4?^(3! acquisition expenses 购置费用
M it3q acquisition of 100% interest 收购全部股权
FglW|Hwy acquisition of control 取得控制权
.! 'SG6 q acquisition of fixed assets 购置固定资产
MEKsL 7 acquisition of shell “买壳”
VO
u/9]a acquisition price 收购价
;[) O {%s act of God 天灾
?E +[ acting partner 执事合伙人
JO[7_*s active market 买卖活跃的市场；交投畅旺的市场；旺市
/hF@Xh%hY active partner 积极参与的合伙人
FqwH:Fcr: active trading 交投活跃
K)DpC* j actual circulation 实际流通
J> Z.2 actual cost 实际成本
!pT i.3 actual expenditure 实际开支；实际支出
@'IRh9 actual income 实际入息；实际收入；实际收益
5TynAiSD_> actual market 现货市场
1|bg;X9+ actual price 现货价；实际价格
<b>g^ `}?D actual profit 实际利润
+ PAb+E|, actual quotation 实盘；实际价位；实际报价
.s-V:k5 actual year basis 按实际年度计算
E! "N}v actuals 实货
l f 2Q actuarial investigation 精算调查
<dd XvUCX actuarial principle 精算原则
fmg Xh)= actuarial report 精算师报告
CqFk(Td9-D Actuarial Society of Hong Kong 香港精算学会
^]n:/kZ5"[ actuarial valuation 精算师估值
H"5=z7w actuary 精算师
2-$O$&s. ad referendum agreement 暂定协议；有待覆核的协定
X^o 0t^
ad valorem duty 从价税；按值征税
1Y+g^Z;G ad valorem duty system 从价税制
U, Q ad valorem fee 从价费
I EmjWw4 ad valorem tariff 从价关税
0#y
i5U additional allowance 额外免税额
&)
qs0 additional amount for unexpired risk 未过期风险的额外款额
d QljG.PiK additional assessable profit 补加应评税利润
m:-= K additional assessment 补加评税
~CX1WPMI: additional commitment 额外承担
K6Z/ additional commitment vote 额外承担拨款
0&Z+P?Wb4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
pE4yx5r5 additional dependent parent allowance 供养父母额外免税额
h[(. additional provision 额外拨款
.QVN &UyZ additional stamp duty 附加印花税
9 `+RmX;m additional tax 补加税罚款；补加税款
i&m t- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
pOq9J7BS adjudged bankrupt 被裁定破产
8{4SaT.-Rm adjudicated bankrupt 裁定破产人
P1G;JK adjudication fee 裁定费；评定印花税额手续费；评估契据费
W!Fu7a adjudication of bankruptcy 裁定破产；宣告破产
taBCE?{ adjudication of insolvency 裁定无力偿还债务
!-AK@`i. adjusted actual 经调整的实数；调整后的实数
*e,GXU@ adjusted current assets 经调整的流动资产；调整后的流动资产
{ovW6# adjusted figure 经调整的数字；调整后的数额
i+@t_pxc adjusted liabilities 经调整的负债；调整后的负债
D;! aix3 adjusted loss 经调整的亏损；调整后的亏损
\%/Y(YVm 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
&"6%D|Z0 adjusted profit 经调整的利润；调整后的利润
T|^KG<uPV! adjusted surplus 经调整的盈余额；调整后的盈余额
6^vz+oN adjusted value 经调整的价值；调整后的价值
~{cG" adjustment 调整；修订；理算〔保险〕
b=PB" - adjustment centre 调剂中心
1ir~WFP adjustment lag 调整过程的时间差距；调整时差
p N+1/m, adjustment mechanism 调整机制
B%(-U TQf adjustment of loss 亏损调整
| K w}S /F adjustment process 调整过程；调整程序
rO[ Zx'a adjustment range 调整幅度
/ n@by4;W administered exchange rate 受管制汇率
t RY i q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}rA
_4% administration expenses 行政费用
FR^(1+lx& administration fee 手续费；行政费
iro oFR[L9 administration in bankruptcy 破产管理
]k)h<)nY administration order 遗产管理令
\Z8:^ct.P administrator 管理人；遗产管理人
(|dN6M-.K administrator of the estate 遗产管理人
HDQH7Bs admission of debt 债项承认书
8i~n;AhDs admission of proof 接纳债权证明
vYNu=vnM advance 放贷款项；垫付款项；预支款项；预付款项
|2!cPf^8 advance account 暂支帐目；预付款帐户
*\# ?)q advance compensation 预付补偿金
$:IEp V{ advance from shareholder 股东垫款
f#3!Q!C^ advance pending reimbursement 预支以待日后付还
m {?uR.O advanced economy 先进经济体系
U2CCjAgRs advancement 预付；预付财产
yL #2|t( advances warrant 垫款令
qr'P0+|~5 advancing 贷出
v=J[p;H^H adverse balance 逆差
eh /QFm
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M/evZ?uis advertisement addressed to shareholders 在报章刊登的致股东通告
"Jpnm E[` advice for collection 托收通知书
e)#f`wM advice of drawing 提款通知书；汇票通知书
NR.YeKsBq advice of payment 付款通知
q[ 5& Advisory Committee [Securities and Futures Commission]
f9a_:]F 谘询委员会〔证券及期货事务监察委员会〕
><w= Advisory Committee on Diversification 经济多元化谘询委员会
cz;gz4d8 affidavit 誓章；遗产申报誓章
I?X!v6 affidavit of no receipt 述明无收款的誓章
F.$NYr/|y affiliate 联号；联营公司；附属公司
}%Vx2Q affiliated company 附属公司；联号；联营公司
RxUz J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<2ymfL-q affordability 负担能力
"yf#sEabV African Development Bank [AfDB] 非洲开发银行
!b{7gUjyI after-acquired property 事后取得的财产
&BE'~G after-hours dealing 市后交易
IRK(y*6 after-tax profit 税后盈利；税后利润；税后溢利
S *' agency agreement 代理协议
7q@>d( xho agency expenses 代理机构的开支
b
|JM4jgK agency fee 代理费
ZnZ`/zN O Agency Law 《代理法》
S r4/8BZ agent 代理人；承销人
~ L?q.*q agent of company 公司代理人
kpx2e2C| agent's fee 代理人费；经纪费
zrE Dld9 aggregate 总计；总数；总体数字
hM[QR'\QS aggregate amount 总款额；总额
$;As 7MI aggregate assets and liabilities 总体资产与负债
^nN@@ \-5 aggregate at constant price 按固定价格计算的总体数字
56!/E5qgW aggregate demand 总需求
'eg;)e:`b+ aggregate gross position 总持仓量
\{{i:&] H aggregate limit 总限额
2>' /!/+R aggregate of salaries tax 合计薪俸税
p -wEPC 0 aggregate performance 总体表现；总体业绩
BkJNu_{m? aggregate supply 总体供应
0Q5fX} aggregate surplus 总盈余
{Ax{N aggregate total 整体总额
;To][J aggregate value 总值；合计价值
XHYVcwmDz- aggregated basis 合计基准
+&qj`hA-b aggregated net chargeable income 合计应课税入息实额
o 4cqLM u aggregation 合并计算；合计；总和
ES9|eo6 aggregation of incomes of husband and wife 夫妇入息合并计算
&vV_,$ aggregation of property 财产的总和
"2>_eZ#b agio 差价；贴水
C,G $C7$% 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》
-Ou@T#h" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7#9yAS+x( 《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》
<69Uq8GI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
by@}T@^\ 《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》
`>N_A!pr` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.!yw@kg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7!jb ID~ agreement for a settlement 授产协议
BjAmM*k agreement for assignment 转让协议
M'}iIO`L agreement for sale 售卖协议；买卖协议
3}V -'!
agreement for sale and purchase 买卖协议
cRS2v--\- agreement for the payment of interest 支付利息协议
? yek\X agreement for the repayment of money 还款协议
{3){f;b agreement of reinsurance 再保险协议
eG\`SKx_ Agricultural Bank of China 中国农业银行
9xM7X? air passenger departure tax 飞机乘客离境税
/8"9 sf * Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N Ty0NH airport tax 机场税
i5C BL v alcohol duty 酒精税
5/C#*%EH' alienation 让与；让渡；转让
oa:30@HSb alimony 生活费；赡养费
?) mM]2%% All Ordinaries Index [AOI] 所有普通股指数
?n9?`8a# all risks 全险；综合险
K-,8~8[ All Sales Record for Stock Market 《股票市场成交报告》
IHSt N,QD Allied Capital Resources Limited 新联财务有限公司
\i M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
P,ud"F=r allocation letter 拨款信件
<L>$Y#wU allocation of fund 分配款项；预留款项
L_ QJS 2 allocation of profit 利润分配；溢利分配
Av"^uevfs allocation warrant 拨款令
$Y&rci]
allotment 分配；配股
ht5eb"c+ 8 allotment notice 股份配售通知；配股通知
Dfl%Knl@J allotment of shares 股份分配
Ln@n6*%(/ allowable 可获宽免；免税的
&M2SqeR62; allowable business loss 可扣除的营业亏损
L6f$I D: allowable expenses 可扣税的支出
.wJv_ allowance 免税额；津贴；备抵；准备金
RqE|h6/ allowance for debts 债项的免税额
.E &-gXJ4 allowance for depreciation by wear and tear 耗损折旧免税额
?h7(,39^> allowance for funeral expenses 殡殓费的免税额
<imIgt|`2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&0*IN
nlc? allowance for repairs and outgoings 修葺及支出方面的免税额
BZ"+ ND9m_ allowance to debtor 给债务人的津贴
1PnWgu alteration of capital 资本更改
mQ qv{1 alternate trustee 候补受托人
u!D AeE amalgamation 合并
6%t>T~x ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eZk4 $y ambit of charges 征税范围；收费范围
,/6 aA7( amended valuation 经修订的估值
UCL aCt - American Commodities Exchange 美国商品交易所
59Lmv
&s American Express Bank Limited 美国运通银行
9Bw.Ih[Z American Stock Exchange 美国证券交易所
3| 9
U`@ amortization 摊销
#0gwN2Nv"L amount due from banks 存放银行同业的款项
kSq1Q#Bxq amount due from banks abroad 存放海外银行同业的款项
Sz#dld Mz amount due from holding companies 控股公司欠款
7-`iI(N< amount due from local banks 存放本港银行同业的款项
_5JwJcQ amount due to banks 银行同业的存款
i! DO amount due to banks abroad 海外银行同业的存款
\aB>Q"pS amount due to holding companies 控股公司存款
:$?^I D amount due to local banks 本港银行同业的存款
v5`Q7ZZ amount due to outport banks 外埠银行同业的存款
ZA
Xw=O5 amount for note issue 发行纸币的款额
/R! /) sg amount of bond 担保契据的款额
G~fM!F0 amount of consideration 代价款额
uIb,n5 amount of contribution 供款数额
M qG`P amount of indebtedness 负债款额
+ew9%={zB amount of principal of the loan 贷款本金额
Q l.abU amount of rates chargeable 应征差饷数额
^;gwD4 (hs amount of share capital 股本额
M8}t`q[-& amount of sums assured 承保款额
TX7 ]$Wj amount of variation 变动幅度
M->$ 'Zgh` amount of vote 拨款数额
j&
~`wGM amount payable 应付款额
6|AD]/t^K amount receivable 应收款额
M^3pJ= ;5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qt{{q analysis 分析
RJO40&Z<Z ancillary risk 附属风险
v cZg3:j annual account 周年帐目；周年帐目报表；年度决算；年结
:UDT!
5FNO annual accounting date 年结日期
B`i 5lD annual allowance 每年免税额；年积金；年度津贴；年津
q #!]5 annual balance 年度余额
k7\
,N o} annual disposable income 每年可动用收入
@$ggPrs annual estimates 周年预算
*oca annual fee 年费
"Acc]CqH* annual general meeting 周年大会
LCf)b>C* annual growth rate 年增率；每年增长率
/swNhDQ"o annual long-term supplement 长期个案每年补助金
8fX<,*#I annual pensionable emolument 可供计算退休金的年薪
? OFl9%\ V annual report 年报
=vc8u&L2 Annual Report on the Consumer Price Index 《消费物价指数年报》
!=yNj6_f annual return 周年报表；周年申报表；每年报税表格
4A@77#:J5 Annual Return Rules 《周年报表规则》
%
XS2 ;V annual review of consumer prices 每年消费物价回顾
!&b
wFO>P annual roll-forward basis 逐年延展方式
()+PP}:$A annual salary 年薪
'g7eN@Wh.z annual statement 年度报表；年度决算表
b w2KD7 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
bJ#]Xm (]D annuitant 年金受益人
k}h\RCy%f annuity 年金
k;W`6:Kjp annuity contract 年金合约
;R
x Rap annuity on human life 人寿年金
r}]%(D](v antecedent debt 先前的债项
? j8S.d ~ ante-dated cheque 倒填日期支票
*%,{<C,Y anticipated expenditure 预期开支
z6+D=< anticipated net profit 预期纯利
gV\{Qo j anticipated revenue 预期收入
Yl#|+xYA5[ anti-inflation measure 反通货膨胀措施
H:jx_ anti-inflationary stance 反通货膨胀立场
4UV<Q*B\ F apparent deficit 表面赤字
p3R: 3E6p apparent financial solvency 表面偿债能力
%zCV>D apparent partner 表面合伙人
e G05} application for personal assessment 个人入息课税申请书
isiehKkD application of fund 资金应用
zIE{U application to release as liquidator and to destruct the books of accounts and documents
TC$)::C1 申请免除清盘人职务及毁灭帐簿与文件
U'K{>"~1a appointed actuary 委任精算师
!CO1I-yL appointed auditor 委任核数师；委任审计师
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n^P~]1i appointer 委任人
zXRq ) ;s apportioned pro rata 按比例分摊
pi|P &?yw apportionment 分配；分摊
/suW{8A(E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
eKw!%97> apportionment formula 分摊方程式
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gBeQa apportionment of estate duty 遗产税的分摊
Un[ 0or appraisal 估价；评估
9KgGK cy% appreciable growth 可观增长
Gi=s|vt appreciable impact 显着影响
Jv+N/+M47 appreciable increase 可观增长
yy*8Aw} appreciation 增值；升值
jF r[ T appreciation against other currencies 相对其他货币升值
d%wy@ h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
bh&Wy<Y appreciation tax 增值税
8M,AFZ>F appropriation 拨款；拨用；拨付
_b)=ERBbCo appropriation account 拨款帐目
*`g'*R Appropriation Bill 拨款法案
{#o0vW S> appropriation-in-aid system 补助拨款办法
RL |d-A+; approved assets 核准资产
do$+ Eh approved basket stock 认可一篮子证券
v +b#8 approved budget 核准预算
]QbT%0 approved charitable donation 认可慈善捐款
R5KOai! approved charitable institution 认可慈善机构
"xK#%eJjWd approved currency 核准货币；认可货币
: fx^{N!T approved estimates 核准预算
>L_nu.x approved estimates of expenditure 核准开支预算
8uq`^l%KkZ approved overseas insurer 核准海外保险人
W7PL]5y& approved overseas trust company 核准海外信托公司
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C7[ approved pooled investment fund 核准汇集投资基金
uihU)]+@t/ approved provident fund scheme 认可公积金计划
uZ/XI {/ approved provision 核准拨款
g;n6hXq4 approved redeemable share 核准可赎回股份
V }?MP-.c approved regional stock 认可地区性证券
rT mVHt approved retirement scheme 认可退休金计划
(Q4hm ]< approved subordinated loan 核准附属贷款
XGCjB{IV arbitrage 套戥；套汇；套利
"!F%X %/ arbitrageur 套戥者；套汇者
818,E arbitrary amount 临时款项
RNMd,?dj arrangement 措施；安排；协定
SE7mn6,%\ arrears 欠款
bMp[:dw`y arrears of pay 欠付薪酬
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I{7k arrears of revenue 逾期未收税款；逾期未收的帐项
P1u( 0t articles of association 组织章程；组织细则；组织章程细则
: F N-.1C Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;.'\8!j ascertainment of profit 确定利润
`:>N.9'o "Asia Clear" “亚洲结算系统”
A6Vb'Gqv{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S8Ec.]T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9(AY7]6 Asian Development Fund [ADF] 亚洲发展基金
`Hp=1 a Asian dollar bond 亚洲美元债券
p`I[3/$3 Asian dollar market 亚洲美元市场
m*f"Y"B.1I Asian dollar rate 亚洲美元利率
=euMOs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.X](B~\ ! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6a!b20IZh asked price 沽盘；喊价；索价；卖方报价
V<&^zIJUR assessable income 应评税入息
ARd*c?Om assessable loss 应评税亏损
nd #owjB assessable profit 应评税利润
WM8])}<L assessable value 应评税值
dMlJ2\ ]u assessed profit 估定利润
&)ED||r, assessed value 经评估价值
E gD$A!6N8 assessment 评税；评定；估价；评税单
F>lM[Lu# assessment number 评税编号；估价编号
: 6[G;F7s assessment of additional tax 补加税评税
9pMXjsE assessment of performance 业绩评估；实绩评价
pAtt=R,Ht Assessor 评税主任
]*]#I?&'Hx asset price bubbles 资产价格泡沫
zc.r&(d asset-backed securities 具资产保证的证券
8quH#IhB assets accretion 资产增值
ZTg[}+0e assets and liabilities 资产与负债
?[!_f$50]P assets betterment statement 资产递增表；资产改进表
y) K!l :X assets lending 实物放款；有抵押贷款
-SlAt$I J assets of the company passing on the death 死者去世时转移的公司资产
P| tNmv[; assets pledged as security for liabilities 用作负债抵押的资产
3'z L,W W assets portfolio 资产投资组合
nIEIb.- assets price 资产价格
!~_6S*~ assets quality 资产质素
HrS- o= assets realization 资产变现
Min {&?a assets refinancing arrangement 资产再集资安排
I1 +A$<Fa assets securitization 资产证券化
#\ l#f8(l assets situated outside Hong Kong 在香港以外地方的资产
&\iMIJ- assets stripping 削减资产；拆卖资产
C1w6[f1+ assets value 资产值
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+l-A>Ic assignee 承让人
W!R7D%nX assignment 转让；转让书；转让契
.$U=ng j\t assignment of interest 权益转让
Sah!|9 assignment of letters patent and trade mark 专利证书及商标转让
h )% e assignment of property 物业转让；物业转让书
P/,ezVb= assignment right 转让权
FG5YZrONx assignor 转让人
oE Jxey]B7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
O^DLp/vM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|<2<`3 associate member 附属会员
J;S Z"I' associated body corporate 相联法人团体
t3<HE_B | associated company 相联公司；联属公司
kk$D:UQX associated corporation 相联法团
)u=46EU_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U&o ~U] rm 公认会计师公会〔英国〕
hH]oJ}H \ Association of Futures Exchange Brokers 香港期货经纪协会
t; b1<TLn0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5;CqGzgoP association of underwriters 承保人组织
>>T,M@s-: assumption of control 接管
#Fckev4 assurance 担保；保险；转易；转易书
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3b O assurance of interest 权益的转易
,E &W{b at 19XX price 按一九ＸＸ年价格计算
PnJA'@x at a discount 按赔价计算；按贴水价格计算；打折扣
lGXr-K?+Y at a premium 按溢价计算；按升水价格计算
f3SAK!V+s at call 通知付款；按通知
8E|FFHNK<2 at constant market price 按固定市价计算
Bp/ k{7 at constant price 按固定价格计算
TeHxqWx at cost 按成本计算
4h WFgk at current market price 按当时市价计算；按现时市价计算
TUX:[1~Nf[ at current price 按当时价格计算；按现时价格计算
"P!zu (h4 at factor cost 按要素成本计算；按生产要素成本计算
ekCt1^5Y at money-of-the-day price 按付款当日价格计算
&\W5|*`x- at or better 按指定或较佳价位〔买卖指令〕
YDaGr6y4i at par 按面值计算；平价
gJg%3K~, at sight 见票即付
$xK(bc'{ at the close 按收市盘
, GMuq_H at the opening 按开市盘
50^CILKo7 attestation 见证；见证条款
A"wso[{ at-the-money option 平价期权
SN5Z@kK attorney 受权人；受托代表人
*qKf!& attornment 新拥有人承认书
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q@d6P~[-gj attributable share value 可归属股份价值
:MI LOwF Auckland Stock Exchange 奥克兰证券交易所
6.M!WK{+ auction 拍卖
v
M $Tn auctioneer 拍卖商
2>vn'sXdj audit 审计；核数
B&sa|'0U Audit Commission 审计署
9=9R"X>L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LDbo=w 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〕
OyATb{`' audit review 帐目审查
yJ2A!id Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
, ik\MSS audited account 审计帐目；经审计的帐目
s@K #M audited annual account 经审计的周年帐目
RJE<1 !{ audited balance sheet 经审计的资产负债表
:9W)CwZ)V auditor 核数师；核数主任；审计师
W:1GY# Pe auditor's certificate 核数师证明书；审计师证明书
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auditor's report 核数师报告；审计师报告
~-BIU Z; Aussie bond 澳元债券
r1zuc:W 1 austerity budget 紧缩预算
V /t- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*?!A Australia All Ordinaries Index 澳洲所有普通股票指数
6D29s]h2 Australian Dollar [AUD] 澳元
puK /;nns Australian Options Market 澳大利亚期权市场
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tL!3 Australian Securities Commission 澳洲证券事务监察委员会
#IxCI)!I{[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$`txU5#vs Australian Stock Exchange 澳大利亚证券交易所
[p96H)8YU Austrian Schilling [ATS] 奥地利先令
}^ ZPah authentication 认证；鉴证
2rqYm6 authority to purchase 委托购买证；委购书
84y #L[ authorization 认可；核准；授权；授权书
2^fSC`! authorization by direction 指示授权
u<nPJeE authorization by instruction 指令授权
p 4Y 2AQ9 authorization by warrant 令状授权
to3D#9Ep authorization of unit trust 单位信托的认可
c59l/qoz authorized agent 指定代理人
d~w}{LR[1 authorized capital 法定资本
vL Qh r&I authorized clerk 出市员
J-Wp hc!m authorized dealer 认可交易商
3ms{gZbw authorized financial institution 认可财务机构
AjMx \'(C authorized fund 认可基金
xmwH~UWp authorized fund house 获授权的基金公司；认可基金公司
IfpFsq: authorized institution 认可机构
K Z Q
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?OdJ t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8EAkM*D w authorized insurer 获授权保险人；获认可承保人
?Q/9aqHe; authorized investment 特准投资项目
"%)^:('Ki authorized person 获授权人
[ FNA: authorized representative 获授权代表
=xPBolxm5U authorized share capital 法定股本
Y 9~z7 automated quotation system 自动报价系统
b;$j h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&&($LnyA] 自动交易系统〔香港期货交易所有限公司〕
`KJ BQ K automatic adjustment mechanism 自动调整机制
v1~`76^ automatic adjustment system 自动调整系统
v`9n'+h-c6 Automatic Clearing House 自动票据交换所
<rFKJ^ B automatic exchange rates accumulation system 自动化汇率累集系统
r?wE ;gH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-,} pp TG automatic teller machine [ATM] 自动柜员机
'E ~[I"0 autopay 自动转帐
a[Oi available assets 可用资产
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`fa available fiscal reserve 现存财政储备
roE* 8:Y available profit 可用利润
A E&IN.- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}| 4dEao\ average 平均；平均数；海损
jl~?I*Gr average basic salary 平均基本薪金
&ajpD sz; average consumer expenditure 平均消费开支；一般消费开支
zIgD R average cost 平均成本
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average cost of land production 增辟土地平均成本
|T^c(RpOE average daily turnover 平均每日成交额
*8j2i u-| average daily wage rate 平均每日工资率
P]||Xbbp average expenditure pattern 平均开支模式
X00! @
^g average growth rate 平均增长率
w|WehNGr average net fixed assets 固定资产平均净值
8Qi@z Jq, average of relatives 相对价格平均数
x@480r average price 平均价格
]BBL=$* average propensity to consume 平均消费倾向；一般消费倾向
1U;p+k5c average propensity to save 平均储蓄倾向；一般储蓄倾向
d`&F average rate 平均率
,MdK "Qa> average revenue 平均收入；平均收益
ET}Dh3A average stock 平均库存；平均存货
Irnfr\l. average yearly rent 平均年租
i-_ * 5%A avoidance of double taxation 避免双重课税
_T[m YY avoidance of tax 避税
