A:
5M 9o(Z\AF A share Ａ股；甲类股份
tUZfQ abatement of tax 减税；减扣免税额
0FH.=
ABN AMRO Bank N.V. 荷兰银行
hP{+`\&<f above-the-line expenditure 线上项目支出；经常预算支出
k,'M mAz above-the-line receipt 线上项目收入；经常预算收入
<\uDt bK ABSA Asia Limited 南非联合亚洲有限公司
S&y${f absolute change 绝对数值变更
/qwY/^ absolute expenditure 实际开支
!mWm@ }Ujg absolute guideline figure 绝对准则数字
_<2{8>EVf absolute interest 绝对权益
AB0}6g^O absolute order of discharge 绝对破产解除令
~.J*_0~Ze absolute profit margin 绝对利润幅度
6vTnm4 absolute value 实值；绝对值
gaNe\ absolutely vested interest 绝对既得权益
8 "NPj0 absorbed cost 已吸收成本；已分摊成本
+t* I{X( absorption 吸收；分摊；合并
uit.r^8l absorption rate 吸收率；摊配率；分摊率
3?`TEw~' ACB Finance Limited 亚洲商业财务有限公司
IY[qW s acceptable form of reciprocity 合理的互惠条件
"Xwsu8~ acceptable rate 适当利率；适当汇率
G(shZ=fq acceptance agreement 承兑协议
3G 5xIr6
acceptance for honour 参加承兑
(Rr C<5" acceptor 承兑人；接受人；受票人
D+
.vg?8 acceptor for honour 参加承兑人
5]CaWFSmT accident insurance 意外保险
3LJ\y Accident Insurance Association of Hong Kong 香港意外保险公会
? G7*^y&Q accident insurance scheme 意外保险计划
@c"s6h& accident year basis 意外年度基准
c;(Fz^&_ accommodation 通融；贷款
$%ND5uK accommodation bill 通融票据；空头票据
vA Z kT" accommodation party 汇票代发人
@].!}tz account balance 帐户余额；帐户结余
@p/"]zf account book 帐簿
k#~oagW_Gw account collected in advance 预收款项
AY"wEyNU account current book 往来帐簿
sU R5Q/Q account of after-acquired property 事后取得的财产报告
FqG MHM\J account of defaulter 拖欠帐目
)M Tf account payable 应付帐款
y P} |8x account payee only [A/C payee only] 只可转帐；存入收款人帐户
_
M B/p account receivable 应收帐款
kef% 5B account receivable report 应收帐款报表
0 |?N account statement 结单；帐单；会计财务报表
0wSy[z4V account title 帐户名称；会计科目
'q de#[VB accountant's report 会计师报告
%[~g84@ Accountant's Report Rules 会计师报告规则
-vc$I=b ; accounting and auditing procedure 会计与审计程序；会计与核数程序
= \oW {? Accounting Arrangements 《会计安排》
9C Ki$L accounting basis 会计基础
*qLk '< accounting by Official Receiver 破产管理署署长呈交的帐目
7F ]Hq Accounting Circular 《会计通告》
-#G>`T~ accounting class 会计类别
cBOK@\x:Wi accounting date 记帐日期；会计结算日期
20haA0s accounting for money 款项核算
vF~q ".imC Accounting Officer 会计主任
9&Y |,&W accounting period 会计报告期；会计期
.V}bfd[k$ accounting policy 会计政策；会计方针
a+ O?bO accounting practice 会计惯例
Pf?&ys6 accounting principle 会计准则
>o`+j$j accounting record 会计记录
e0ni accounting report 会计报告
zLg$|@E& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(~5]1S}F Accounting Society of China 中国会计学会
&
@_PY accounting statement 会计报表
ySDo(EI4 accounting system 会计制度；会计系统
ei=u$S. accounting transaction 会计事项；帐务交易
*> Be w accounting treatment 会计处理
#D?w,<_8, accounting year 会计年度
8r@GoG> accretion 增值；添加
ZWjje6 accrual 应计项目；应累算数目
Bf+~& I#E accrual basis 应计制；权责发生制
6CGk*s accrual basis accounting 应计制会计；权责发生制会计
3fZoF`<a accrue 应累算；应计
S 5Pn6'w accrued benefit 应累算利益
y@2"[fo3~ accrued charges 应计费用
%1 {O accrued cumulative preference share dividend 应累算的累积优先股股息
''! j:49 accrued expenses 应累算费用
hB aG*J{ accrued interest payable 应付利息；应计未付利息
{-]K!tWda accrued interest receivable 应收利息；应计未收利息
;p <BiC$b accrued right 累算权益
iyUnxqP accruing profit 应累算的利润
,+C?UW accumulated fiscal reserve 累积财政储备
w}(pc }^U accumulated profit 累积利润；滚存溢利
=,qY\@fq accumulated reserve 累积储备
<pKOFN%m accumulation of surplus income 累积收益盈余
-'WR9M?fq acquired assets 既得资产
>XRf=
:3 acquisition 收购；购置；取得
e.X D5~Ax acquisition cost 购置成本
H.]<f vP acquisition expenses 购置费用
\LQZoD? W acquisition of 100% interest 收购全部股权
%Q.M& U acquisition of control 取得控制权
RF
-c`C acquisition of fixed assets 购置固定资产
/n$R-Q acquisition of shell “买壳”
P%Q'w acquisition price 收购价
t.O~RE act of God 天灾
7
TM-uA$ acting partner 执事合伙人
k$#1T +(G active market 买卖活跃的市场；交投畅旺的市场；旺市
[ z/G active partner 积极参与的合伙人
#u\~AO?h active trading 交投活跃
z-"P raP actual circulation 实际流通
v"%> ms"n actual cost 实际成本
r 9b(d] actual expenditure 实际开支；实际支出
k!$$ *a* actual income 实际入息；实际收入；实际收益
Yy`A0v actual market 现货市场
`j hbKgR[ actual price 现货价；实际价格
~+Cl9:4T actual profit 实际利润
rTJqw@]#WH actual quotation 实盘；实际价位；实际报价
H+gB| actual year basis 按实际年度计算
T-7( 3#& actuals 实货
k{lX K\zN actuarial investigation 精算调查
3KkJQ5a actuarial principle 精算原则
R `ob;>[Q actuarial report 精算师报告
/S^>06{-+ Actuarial Society of Hong Kong 香港精算学会
|\|
v%`r2 actuarial valuation 精算师估值
R{aqn0M actuary 精算师
0 A8G8^T ad referendum agreement 暂定协议；有待覆核的协定
$DnJ/hg;qD ad valorem duty 从价税；按值征税
!B9 Yw/Ba ad valorem duty system 从价税制
H
]](xYy. ad valorem fee 从价费
9q&~!>lt ad valorem tariff 从价关税
gF2 93Ez additional allowance 额外免税额
q%]5/.J additional amount for unexpired risk 未过期风险的额外款额
e~,+rM additional assessable profit 补加应评税利润
V! TGFo} additional assessment 补加评税
opzlh@R
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_o +OkvhU additional commitment vote 额外承担拨款
8)Vl2z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qAlX#] additional dependent parent allowance 供养父母额外免税额
3Y +;8l d additional provision 额外拨款
-sDl [ additional stamp duty 附加印花税
gdyWuOxa| additional tax 补加税罚款；补加税款
Zm6jF Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'r -B%D= adjudged bankrupt 被裁定破产
43,*.1;sz adjudicated bankrupt 裁定破产人
el< [Ng[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
+J
A\by adjudication of bankruptcy 裁定破产；宣告破产
XC}2GHO< adjudication of insolvency 裁定无力偿还债务
30s A\TZ adjusted actual 经调整的实数；调整后的实数
Ax O.adQE% adjusted current assets 经调整的流动资产；调整后的流动资产
qzZ;{>_f
adjusted figure 经调整的数字；调整后的数额
oGbh * adjusted liabilities 经调整的负债；调整后的负债
"dYT>w adjusted loss 经调整的亏损；调整后的亏损
YETGq- 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
dEX67rUj ; adjusted profit 经调整的利润；调整后的利润
}y(cv}8Y adjusted surplus 经调整的盈余额；调整后的盈余额
KxFA@3 adjusted value 经调整的价值；调整后的价值
p -!/p# adjustment 调整；修订；理算〔保险〕
)lU ocm adjustment centre 调剂中心
q8R,#\T* adjustment lag 调整过程的时间差距；调整时差
' fzJw adjustment mechanism 调整机制
zpNt[F?~1 adjustment of loss 亏损调整
]'>jw# |h adjustment process 调整过程；调整程序
G o]y{9+(7 adjustment range 调整幅度
{aop Gu?i administered exchange rate 受管制汇率
W55 kR.X6M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&a\G,Ma administration expenses 行政费用
:Z83*SPc administration fee 手续费；行政费
ye}86{l administration in bankruptcy 破产管理
R.GDCGAL administration order 遗产管理令
c%
?@3d administrator 管理人；遗产管理人
bpDlFa administrator of the estate 遗产管理人
3lS1WA admission of debt 债项承认书
;xai JJK { admission of proof 接纳债权证明
FysIN ~ advance 放贷款项；垫付款项；预支款项；预付款项
Gsm.a advance account 暂支帐目；预付款帐户
u: wf :^ advance compensation 预付补偿金
IRv/ [|"L advance from shareholder 股东垫款
X N3'k[ advance pending reimbursement 预支以待日后付还
- xyY6bxL advanced economy 先进经济体系
HA&hu /mw_ advancement 预付；预付财产
9El{>&Fs4 advances warrant 垫款令
D_`~$QB`, advancing 贷出
$o)}@TC adverse balance 逆差
$L ]M3$\9 adverse exchange 逆汇
YWk+}y}^d advertisement addressed to shareholders 在报章刊登的致股东通告
mMCd advice for collection 托收通知书
f|j<Mj+\ advice of drawing 提款通知书；汇票通知书
6 "r _Y7% advice of payment 付款通知
1k$5'^]^9] Advisory Committee [Securities and Futures Commission]
(H]NL 谘询委员会〔证券及期货事务监察委员会〕
UdpuQzV<4` Advisory Committee on Diversification 经济多元化谘询委员会
h`p=~u + affidavit 誓章；遗产申报誓章
? Z2`f6;W4 affidavit of no receipt 述明无收款的誓章
.rl Lt 5b% affiliate 联号；联营公司；附属公司
. lSoC `HE affiliated company 附属公司；联号；联营公司
.[?2_e#9 % affirmation [estate duty] 非宗教式宣誓〔遗产税〕
od&wfwk( affordability 负担能力
%."w ]fy>P African Development Bank [AfDB] 非洲开发银行
@)ls+}=Y after-acquired property 事后取得的财产
~*tn|?% after-hours dealing 市后交易
| `?J2WGe after-tax profit 税后盈利；税后利润；税后溢利
sP>-k7K. agency agreement 代理协议
9!dG Xq agency expenses 代理机构的开支
M~.1 :%khM agency fee 代理费
.W\x{h Agency Law 《代理法》
*3fhVl=8^* agent 代理人；承销人
a3Xd~Q s agent of company 公司代理人
.kfx\,lgm agent's fee 代理人费；经纪费
xd+aO=)Td aggregate 总计；总数；总体数字
~bw=;xF{3 aggregate amount 总款额；总额
}Am5b@g"$Y aggregate assets and liabilities 总体资产与负债
Fj`K$ K? aggregate at constant price 按固定价格计算的总体数字
}E&: aggregate demand 总需求
4(`U]dNcs aggregate gross position 总持仓量
l,UOP[j aggregate limit 总限额
MIqH%W.r u aggregate of salaries tax 合计薪俸税
nPjK=o`KR aggregate performance 总体表现；总体业绩
/^WOrMR aggregate supply 总体供应
\0FwxsL aggregate surplus 总盈余
#[Rs &$vQm aggregate total 整体总额
64 Tb,AL_ aggregate value 总值；合计价值
@yF >=5z: aggregated basis 合计基准
w,OPM}) il aggregated net chargeable income 合计应课税入息实额
7ab'q&Y[ aggregation 合并计算；合计；总和
AN)r(8 6L aggregation of incomes of husband and wife 夫妇入息合并计算
^AoX|R[1% aggregation of property 财产的总和
equi26jhr agio 差价；贴水
`w)yR>lqh Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
G\~?.s|^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4,BJK`{ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
XR$i:kL,, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/bL L!nD=^ 《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》
l9 &L$,= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y3SV6""y/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;s+3 #Py agreement for a settlement 授产协议
{Ia$!q) agreement for assignment 转让协议
A.~wgJDO agreement for sale 售卖协议；买卖协议
bEmzigN[ agreement for sale and purchase 买卖协议
/L./-92NH4 agreement for the payment of interest 支付利息协议
[I7=]X agreement for the repayment of money 还款协议
sj6LrE=1 agreement of reinsurance 再保险协议
^ ~dC&!D Agricultural Bank of China 中国农业银行
QvJ 29 air passenger departure tax 飞机乘客离境税
pQ7<\8s* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uavyms^ airport tax 机场税
,R=$ qi| alcohol duty 酒精税
_9?v?mL5; alienation 让与；让渡；转让
Zqb*-1Qw"* alimony 生活费；赡养费
o'8%5 M@ All Ordinaries Index [AOI] 所有普通股指数
/)<kG(Z all risks 全险；综合险
}ktK*4<k All Sales Record for Stock Market 《股票市场成交报告》
t3=K >Y@w Allied Capital Resources Limited 新联财务有限公司
+-|}<mq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s +E4AG1r allocation letter 拨款信件
p( 9[*0.}; allocation of fund 分配款项；预留款项
({D>(xN allocation of profit 利润分配；溢利分配
_,igN> allocation warrant 拨款令
U8@P/Z9 allotment 分配；配股
8G3.bi'q allotment notice 股份配售通知；配股通知
C 'S_M@I= allotment of shares 股份分配
}vg|05 L allowable 可获宽免；免税的
XXeDOrb allowable business loss 可扣除的营业亏损
]cW Q9 allowable expenses 可扣税的支出
Y dUcO.V allowance 免税额；津贴；备抵；准备金
K cW 5 allowance for debts 债项的免税额
q Oa*JA` allowance for depreciation by wear and tear 耗损折旧免税额
`G=+qti allowance for funeral expenses 殡殓费的免税额
:^FH.6}x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
nP|ah~
q allowance for repairs and outgoings 修葺及支出方面的免税额
WcpH= "vm allowance to debtor 给债务人的津贴
735l&(3A\ alteration of capital 资本更改
@X=sfyg k alternate trustee 候补受托人
Z Z c^~ amalgamation 合并
`S4G+j>u6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}iLi5Qkx ambit of charges 征税范围；收费范围
=\\rk,F amended valuation 经修订的估值
*z_`$Y American Commodities Exchange 美国商品交易所
Yq:/dpA_ American Express Bank Limited 美国运通银行
$_e{Zv[ American Stock Exchange 美国证券交易所
uzLm TmM+ amortization 摊销
jaMpi^C amount due from banks 存放银行同业的款项
S& ;)F|-q amount due from banks abroad 存放海外银行同业的款项
M. _5m Z{ amount due from holding companies 控股公司欠款
>y!O_@>z amount due from local banks 存放本港银行同业的款项
G=C2l#
Ae! amount due to banks 银行同业的存款
TGjxy1 A amount due to banks abroad 海外银行同业的存款
ETR7% 0$r amount due to holding companies 控股公司存款
`iEYq0} amount due to local banks 本港银行同业的存款
YfNN&G4_ amount due to outport banks 外埠银行同业的存款
9<"F3F0| amount for note issue 发行纸币的款额
)0 Vj\> amount of bond 担保契据的款额
?q0a^c?A^ amount of consideration 代价款额
8
-w|~y'; amount of contribution 供款数额
*Tmqs@L amount of indebtedness 负债款额
gLx?0eBBA amount of principal of the loan 贷款本金额
T>&dPVmG, amount of rates chargeable 应征差饷数额
u !fZ>kS amount of share capital 股本额
6.a>7-K}% amount of sums assured 承保款额
^{NN- amount of variation 变动幅度
{3!A \OR amount of vote 拨款数额
&?']EcU5h9 amount payable 应付款额
w[G-= >; amount receivable 应收款额
CI+li H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d[E= HN analysis 分析
} R:oWR ancillary risk 附属风险
`[ZA#8Ma annual account 周年帐目；周年帐目报表；年度决算；年结
[G[{?{ annual accounting date 年结日期
BL%&n*& annual allowance 每年免税额；年积金；年度津贴；年津
715J1~aRNr annual balance 年度余额
|@?='E?h annual disposable income 每年可动用收入
kpk ^Uw%f annual estimates 周年预算
FE#| 5;q. annual fee 年费
WJ 'lYl0+7 annual general meeting 周年大会
]]5(:>l annual growth rate 年增率；每年增长率
F'_z$,X6 annual long-term supplement 长期个案每年补助金
.li)k[] ts annual pensionable emolument 可供计算退休金的年薪
# X6=`Xe# annual report 年报
m5hu; >gt Annual Report on the Consumer Price Index 《消费物价指数年报》
EAF\ 7J* annual return 周年报表；周年申报表；每年报税表格
z,VXH ?.Zo Annual Return Rules 《周年报表规则》
77 ?TRC annual review of consumer prices 每年消费物价回顾
sr~VvciIy annual roll-forward basis 逐年延展方式
`2xt %kC annual salary 年薪
z3w;W{2Q;V annual statement 年度报表；年度决算表
Gr3 q Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
c|4_nT
2 annuitant 年金受益人
](IOn:MuDE annuity 年金
#!rH}A>n+ annuity contract 年金合约
|6`7kb;p annuity on human life 人寿年金
h5^We"}+ antecedent debt 先前的债项
Q"qJ 0f) ante-dated cheque 倒填日期支票
d 5h x%M anticipated expenditure 预期开支
D9n+eZ anticipated net profit 预期纯利
L D ,T$" anticipated revenue 预期收入
A\ tBmL_s anti-inflation measure 反通货膨胀措施
\;" S>dg anti-inflationary stance 反通货膨胀立场
m^^#3*qa apparent deficit 表面赤字
C{6m?6 apparent financial solvency 表面偿债能力
swhtlc@@ apparent partner 表面合伙人
CT|H1Ry2T application for personal assessment 个人入息课税申请书
!Z; Nv application of fund 资金应用
x+1-^XvK application to release as liquidator and to destruct the books of accounts and documents
kioIyV\= 申请免除清盘人职务及毁灭帐簿与文件
yT(86#st appointed actuary 委任精算师
hi Ws:Yq appointed auditor 委任核数师；委任审计师
Zj nWbnW appointed trustee 委任的受托人
Z ,F 1n/7 appointer 委任人
r&XxF > apportioned pro rata 按比例分摊
:vC+}.{p apportionment 分配；分摊
*mN8Qd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;47 =x1j i apportionment formula 分摊方程式
;uu B X0B apportionment of estate duty 遗产税的分摊
\i)@"} appraisal 估价；评估
+H!aE} appreciable growth 可观增长
GU xhn appreciable impact 显着影响
I#zL-RXT appreciable increase 可观增长
E7]a# appreciation 增值；升值
(. ,{x)H appreciation against other currencies 相对其他货币升值
[bN_0T.YI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<H1e+l{8$ appreciation tax 增值税
V("T9g appropriation 拨款；拨用；拨付
N/E=-&E8 appropriation account 拨款帐目
]oC7{OoX Appropriation Bill 拨款法案
'qidorT>N appropriation-in-aid system 补助拨款办法
wee5Nirw6 approved assets 核准资产
b/=>'2f approved basket stock 认可一篮子证券
?;go5f+X approved budget 核准预算
h0VeXUM;. approved charitable donation 认可慈善捐款
sWgzHj(c approved charitable institution 认可慈善机构
1mx;b)4t approved currency 核准货币；认可货币
@9MrTP approved estimates 核准预算
ZXWm? 9uw approved estimates of expenditure 核准开支预算
4 ug4[ approved overseas insurer 核准海外保险人
j! a&l approved overseas trust company 核准海外信托公司
d p:5iuS approved pooled investment fund 核准汇集投资基金
{|Fn<&G approved provident fund scheme 认可公积金计划
V#+J4 approved provision 核准拨款
f:9qId
;/M approved redeemable share 核准可赎回股份
L!2Ef4,wAz approved regional stock 认可地区性证券
\(1WLP$2U approved retirement scheme 认可退休金计划
cty approved subordinated loan 核准附属贷款
dwm>! h arbitrage 套戥；套汇；套利
` h1>rP arbitrageur 套戥者；套汇者
NbUibx J arbitrary amount 临时款项
eZ(o _ arrangement 措施；安排；协定
{.UK{nA?sm arrears 欠款
;S +"z ;$m arrears of pay 欠付薪酬
FFf
~Vmw arrears of revenue 逾期未收税款；逾期未收的帐项
d,t'e? articles of association 组织章程；组织细则；组织章程细则
S,C/l1s Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[g: KF bEY ascertainment of profit 确定利润
PMiG:b M "Asia Clear" “亚洲结算系统”
sAP YQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ak2Vf0E b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;B"S*wYMN Asian Development Fund [ADF] 亚洲发展基金
&F +hh{ Asian dollar bond 亚洲美元债券
'Ex QG$ t Asian dollar market 亚洲美元市场
"ScY'< Asian dollar rate 亚洲美元利率
vn96o] n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
E~,Wpl} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<*$IZl6I asked price 沽盘；喊价；索价；卖方报价
&>hln<a> assessable income 应评税入息
0ac'<;9]zP assessable loss 应评税亏损
" =9)|{=m assessable profit 应评税利润
'S; l" assessable value 应评税值
$60]RCu assessed profit 估定利润
L$f:D2Ei assessed value 经评估价值
rE.z.r"O assessment 评税；评定；估价；评税单
2iWxx:e assessment number 评税编号；估价编号
g0RfvR assessment of additional tax 补加税评税
p%CcD]o assessment of performance 业绩评估；实绩评价
y~+U(-&. Assessor 评税主任
Y!CGuLHL`[ asset price bubbles 资产价格泡沫
})ic@ Mmd$ asset-backed securities 具资产保证的证券
Je~<2EsQ assets accretion 资产增值
; <|m0>X assets and liabilities 资产与负债
/ k ^O1+]H assets betterment statement 资产递增表；资产改进表
rcj j(
C assets lending 实物放款；有抵押贷款
`,FvYA" assets of the company passing on the death 死者去世时转移的公司资产
4i Z7BD assets pledged as security for liabilities 用作负债抵押的资产
h)y Ag e assets portfolio 资产投资组合
j}$Q`7-wB1 assets price 资产价格
&0euNHH;sL assets quality 资产质素
GvD{ I; assets realization 资产变现
:8Jn?E (36 assets refinancing arrangement 资产再集资安排
9vz "rH V assets securitization 资产证券化
J"]P" `/ assets situated outside Hong Kong 在香港以外地方的资产
;=?KQ q f assets stripping 削减资产；拆卖资产
Kyq/o- assets value 资产值
n4Eqm 33 assignee 承让人
z8n] 6FDiE assignment 转让；转让书；转让契
=Ev * Q[ assignment of interest 权益转让
q|ww fPez7 assignment of letters patent and trade mark 专利证书及商标转让
R9V v*F]m@ assignment of property 物业转让；物业转让书
)I9W a*I assignment right 转让权
x-ShY&k assignor 转让人
s4Z5t$0| associate 有联系的人；有关连人士；相联者；合伙人；联系人
-<WQ>mrB& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
% wS5 m#n associate member 附属会员
Wq]Lb:& {a associated body corporate 相联法人团体
-OV!56& associated company 相联公司；联属公司
hKYA 5] associated corporation 相联法团
JGKiVBN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
IH0qx_;P& 公认会计师公会〔英国〕
BF>3CW7 Association of Futures Exchange Brokers 香港期货经纪协会
3 ~^ }R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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IA association of underwriters 承保人组织
K~Hp%. assumption of control 接管
@-Js)zcl q assurance 担保；保险；转易；转易书
m>@ *-*8k assurance of interest 权益的转易
O&u[^s/^ at 19XX price 按一九ＸＸ年价格计算
a).b k!G at a discount 按赔价计算；按贴水价格计算；打折扣
}[*BC5{> at a premium 按溢价计算；按升水价格计算
o w<.Dh at call 通知付款；按通知
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6r r;S at constant market price 按固定市价计算
F;^GhiQVS at constant price 按固定价格计算
$^4URH at cost 按成本计算
C@L8,Kj ~. at current market price 按当时市价计算；按现时市价计算
GT} =(sD L at current price 按当时价格计算；按现时价格计算
X(ZouyD< at factor cost 按要素成本计算；按生产要素成本计算
OTe0[p6v at money-of-the-day price 按付款当日价格计算
_4jRUsvjY at or better 按指定或较佳价位〔买卖指令〕
|0$wRl+kN at par 按面值计算；平价
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j"@{~ at sight 见票即付
' | > at the close 按收市盘
{`vv-[j| at the opening 按开市盘
(lY< \l attestation 见证；见证条款
^}4=pkJ;s at-the-money option 平价期权
bl; C =n attorney 受权人；受托代表人
ng oAFb attornment 新拥有人承认书
b:uMO N,H attributable profit 可归属利润
_A %8oY S attributable share value 可归属股份价值
>O:j.(*! Auckland Stock Exchange 奥克兰证券交易所
@4N@cM0
auction 拍卖
K)C9)J < auctioneer 拍卖商
%l7|+%M.{ audit 审计；核数
n/fMq,<8 Audit Commission 审计署
w Lf=a^c# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{]w @s7E 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〕
8s_'tw/{ audit review 帐目审查
,!?&LdPt> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7B hi72&6 audited account 审计帐目；经审计的帐目
iCY o?> audited annual account 经审计的周年帐目
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'S' audited balance sheet 经审计的资产负债表
v NJ!d auditor 核数师；核数主任；审计师
;-1yG@KG auditor's certificate 核数师证明书；审计师证明书
v<z%\`y auditor's report 核数师报告；审计师报告
W c"f Aussie bond 澳元债券
_f8<t=R austerity budget 紧缩预算
*hp3w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W:^\Oe5&a Australia All Ordinaries Index 澳洲所有普通股票指数
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2 Australian Dollar [AUD] 澳元
mG!Rh Australian Options Market 澳大利亚期权市场
\)?[1b&[_ Australian Securities Commission 澳洲证券事务监察委员会
\?_eQKiZ3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&?=UP4[oif Australian Stock Exchange 澳大利亚证券交易所
W^Jh'^E Austrian Schilling [ATS] 奥地利先令
U[b $VZ} authentication 认证；鉴证
/pvR-Id|6 authority to purchase 委托购买证；委购书
bF'^eR authorization 认可；核准；授权；授权书
C"I:^&sL authorization by direction 指示授权
4$oX,Q`# authorization by instruction 指令授权
8%s_~Yc authorization by warrant 令状授权
A3C#w J authorization of unit trust 单位信托的认可
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4:Yc@, authorized agent 指定代理人
!dVth)UV authorized capital 法定资本
9I:H=5c authorized clerk 出市员
'{: WxGgi authorized dealer 认可交易商
:6 ? &L authorized financial institution 认可财务机构
u~,@ Zg87 authorized fund 认可基金
5__8+R authorized fund house 获授权的基金公司；认可基金公司
$~<);dYu0 authorized institution 认可机构
at@B>Rb authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1YmB2h[Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0^Vc,\P? authorized insurer 获授权保险人；获认可承保人
rkdwGqG authorized investment 特准投资项目
LO ,G2] authorized person 获授权人
n "'1. authorized representative 获授权代表
Htseu`>_$ authorized share capital 法定股本
0i2ZgOJ automated quotation system 自动报价系统
DbdxHuKa> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!YlyUHD 自动交易系统〔香港期货交易所有限公司〕
jj,Y: automatic adjustment mechanism 自动调整机制
F fnW automatic adjustment system 自动调整系统
821@qr|`e Automatic Clearing House 自动票据交换所
d`U{-?N> automatic exchange rates accumulation system 自动化汇率累集系统
7dXR/i \ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y5L%_
{n automatic teller machine [ATM] 自动柜员机
?3wEO>u autopay 自动转帐
URq{#,~CT available assets 可用资产
~G!>2 +L available fiscal reserve 现存财政储备
F^Yt\V~T available profit 可用利润
15i8) 4 h Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`Trpv$ average 平均；平均数；海损
7tgn"wK
average basic salary 平均基本薪金
cNzn2-qv average consumer expenditure 平均消费开支；一般消费开支
}5Yd :%u5 average cost 平均成本
jFBL ElE average cost of land production 增辟土地平均成本
'OK DB7Ni average daily turnover 平均每日成交额
5gV%jQgkC average daily wage rate 平均每日工资率
|0vV?f$ average expenditure pattern 平均开支模式
UwuDs2
t average growth rate 平均增长率
MXW CY i average net fixed assets 固定资产平均净值
;Jex#+H(:D average of relatives 相对价格平均数
V&x6ru# average price 平均价格
2 w2JFdm average propensity to consume 平均消费倾向；一般消费倾向
Dz4fP;n average propensity to save 平均储蓄倾向；一般储蓄倾向
~ l~ai>/ average rate 平均率
L3^WI(
8m average revenue 平均收入；平均收益
DW ^E46k)A average stock 平均库存；平均存货
D }1Z TX_ average yearly rent 平均年租
!JtVp&? avoidance of double taxation 避免双重课税
x?0ZzB), avoidance of tax 避税
