A:
@NMFurm A share Ａ股；甲类股份
^p#f B4z abatement of tax 减税；减扣免税额
ra \Moy ABN AMRO Bank N.V. 荷兰银行
mG[S"?C above-the-line expenditure 线上项目支出；经常预算支出
j I above-the-line receipt 线上项目收入；经常预算收入
tjZ.p.IlG ABSA Asia Limited 南非联合亚洲有限公司
jbQ2 G|:Q absolute change 绝对数值变更
\-k X -Tq absolute expenditure 实际开支
2kV[A92s absolute guideline figure 绝对准则数字
aaq{9Y# absolute interest 绝对权益
H!U\;ny absolute order of discharge 绝对破产解除令
$
JI`& absolute profit margin 绝对利润幅度
< VD^f absolute value 实值；绝对值
YH33E~f absolutely vested interest 绝对既得权益
0-~Y[X"9. absorbed cost 已吸收成本；已分摊成本
9tmYrhb$
absorption 吸收；分摊；合并
<b!ieK?\F3 absorption rate 吸收率；摊配率；分摊率
MCHRNhb9 ACB Finance Limited 亚洲商业财务有限公司
q0Fq7rWP acceptable form of reciprocity 合理的互惠条件
ZN!OM)@:! acceptable rate 适当利率；适当汇率
?v L\VI9 acceptance agreement 承兑协议
=G9%Hz5~: acceptance for honour 参加承兑
a~YFJAkg9 acceptor 承兑人；接受人；受票人
L-_dq0T acceptor for honour 参加承兑人
0; z-I"N accident insurance 意外保险
P 3uAS Accident Insurance Association of Hong Kong 香港意外保险公会
*_ d+c G accident insurance scheme 意外保险计划
W jZJQK accident year basis 意外年度基准
t1p} accommodation 通融；贷款
6zK8-V?9F accommodation bill 通融票据；空头票据
*OU>s;"$ accommodation party 汇票代发人
Xv 3u}nPMq account balance 帐户余额；帐户结余
IuDg-M[ account book 帐簿
0T 2h3, account collected in advance 预收款项
-o\$.Q3 account current book 往来帐簿
% zE_Q account of after-acquired property 事后取得的财产报告
lcgT9 m# account of defaulter 拖欠帐目
9 6;17h$ account payable 应付帐款
:+ksmyW account payee only [A/C payee only] 只可转帐；存入收款人帐户
Tj@}O:q7: account receivable 应收帐款
GF5WR e(E account receivable report 应收帐款报表
!=C4=xv account statement 结单；帐单；会计财务报表
<)y44x|S' account title 帐户名称；会计科目
(g, lDU[= accountant's report 会计师报告
q+XL,E Accountant's Report Rules 会计师报告规则
2UY0:y e accounting and auditing procedure 会计与审计程序；会计与核数程序
=W)Fa6P3j( Accounting Arrangements 《会计安排》
hGi"=Oud2 accounting basis 会计基础
M fUG@ accounting by Official Receiver 破产管理署署长呈交的帐目
xkR--/f Accounting Circular 《会计通告》
T[M?:~ accounting class 会计类别
s~ Wj h7' accounting date 记帐日期；会计结算日期
FRI<A8 accounting for money 款项核算
$C h!]lJA Accounting Officer 会计主任
\UFno$;mA accounting period 会计报告期；会计期
5;{d*L accounting policy 会计政策；会计方针
:)}iWKAse accounting practice 会计惯例
:T3I" accounting principle 会计准则
)
Ph . accounting record 会计记录
k$kq| accounting report 会计报告
NGB%f J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%Qc#v$;+J Accounting Society of China 中国会计学会
KquHc-fzqr accounting statement 会计报表
^7v}wpwX\ accounting system 会计制度；会计系统
Z"# ysC accounting transaction 会计事项；帐务交易
tr"iluwGc accounting treatment 会计处理
>XP]NY}Po[ accounting year 会计年度
i' J.c4 accretion 增值；添加
[7B:{sH accrual 应计项目；应累算数目
$wU.GM$ t~ accrual basis 应计制；权责发生制
c38RE,4U accrual basis accounting 应计制会计；权责发生制会计
}Q_IqI[7 accrue 应累算；应计
yrO'15TB accrued benefit 应累算利益
FT73P0!8. accrued charges 应计费用
i_ws*7B< accrued cumulative preference share dividend 应累算的累积优先股股息
z<c^<hE:l accrued expenses 应累算费用
%Rv&VFg accrued interest payable 应付利息；应计未付利息
BDZB;DPb accrued interest receivable 应收利息；应计未收利息
y
%Get accrued right 累算权益
W >eJGZ< accruing profit 应累算的利润
b_-ESs] g accumulated fiscal reserve 累积财政储备
+<6L>ZAL accumulated profit 累积利润；滚存溢利
E&V"z^qs_ accumulated reserve 累积储备
~PaD _W#xP accumulation of surplus income 累积收益盈余
'qQ 5K
o acquired assets 既得资产
e/lfT?J\ acquisition 收购；购置；取得
'1;Q'-/J acquisition cost 购置成本
aWek<Y~+ acquisition expenses 购置费用
@uz&]~+` acquisition of 100% interest 收购全部股权
t/WauY2JUC acquisition of control 取得控制权
Y2vzK; acquisition of fixed assets 购置固定资产
qC?J`
acquisition of shell “买壳”
]O',E i ^ acquisition price 收购价
QU16X act of God 天灾
s<'^
@Y acting partner 执事合伙人
K"Vv= active market 买卖活跃的市场；交投畅旺的市场；旺市
A/RHb^ N active partner 积极参与的合伙人
}MY7<sMDOy active trading 交投活跃
#T
Cz$_=t actual circulation 实际流通
z=<T[Uy actual cost 实际成本
a#FkoA~M actual expenditure 实际开支；实际支出
C yO2Z
actual income 实际入息；实际收入；实际收益
p%,:U8fOR actual market 现货市场
3;~1rw=$< actual price 现货价；实际价格
o%X_V!B{V actual profit 实际利润
`x$d8(1J`# actual quotation 实盘；实际价位；实际报价
`48j L3| actual year basis 按实际年度计算
xc Wr hg actuals 实货
'#$% f actuarial investigation 精算调查
*3WK:0 actuarial principle 精算原则
r&)/3^S ' actuarial report 精算师报告
0F=UZf& Actuarial Society of Hong Kong 香港精算学会
xksQMS2# actuarial valuation 精算师估值
n[n0iz1- actuary 精算师
E Hkb{Q8 ad referendum agreement 暂定协议；有待覆核的协定
k:s}`h _n ad valorem duty 从价税；按值征税
k( <5tv d ad valorem duty system 从价税制
HxAq& J;xu ad valorem fee 从价费
/A}3kTp ad valorem tariff 从价关税
f 7{ E(, additional allowance 额外免税额
OGg9e additional amount for unexpired risk 未过期风险的额外款额
Ht l6Mr*{ additional assessable profit 补加应评税利润
^DXERt&3 additional assessment 补加评税
dsX{ 5 additional commitment 额外承担
7!w@u6Q additional commitment vote 额外承担拨款
J}EQ_FC"$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{ ,.1KtrSN additional dependent parent allowance 供养父母额外免税额
,) '!E^n additional provision 额外拨款
pSkP8'
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LSlaz additional tax 补加税罚款；补加税款
x,IU]YW@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#rMMOu9r2 adjudged bankrupt 被裁定破产
|xQ G adjudicated bankrupt 裁定破产人
:Gqyj_|< adjudication fee 裁定费；评定印花税额手续费；评估契据费
9=@j]g| adjudication of bankruptcy 裁定破产；宣告破产
[U a4{3# adjudication of insolvency 裁定无力偿还债务
dKDt j: adjusted actual 经调整的实数；调整后的实数
-liVYI2s adjusted current assets 经调整的流动资产；调整后的流动资产
PKT0Drv}c7 adjusted figure 经调整的数字；调整后的数额
?H eC+=/Z adjusted liabilities 经调整的负债；调整后的负债
SP Og' adjusted loss 经调整的亏损；调整后的亏损
~!meO;|W 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
pA3j@ w adjusted profit 经调整的利润；调整后的利润
&tw.]3 adjusted surplus 经调整的盈余额；调整后的盈余额
w_@N T} adjusted value 经调整的价值；调整后的价值
VE4!=4 adjustment 调整；修订；理算〔保险〕
]8 ua>1XS adjustment centre 调剂中心
'Kxs>/y3 adjustment lag 调整过程的时间差距；调整时差
\.myLkm adjustment mechanism 调整机制
15VOQE5Fl` adjustment of loss 亏损调整
v3[Z ]+ ] adjustment process 调整过程；调整程序
0z&3jWWY@ adjustment range 调整幅度
Sd'
uXX@ administered exchange rate 受管制汇率
8U0y86q>)E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\:4WbM:B administration expenses 行政费用
v3Tr6[9 administration fee 手续费；行政费
gSEj/? administration in bankruptcy 破产管理
Qc\JUm] administration order 遗产管理令
X3(:)zUL administrator 管理人；遗产管理人
,Bp\ i administrator of the estate 遗产管理人
bM_Y(TgJ admission of debt 债项承认书
_ot4HmD admission of proof 接纳债权证明
)+wBS3BC advance 放贷款项；垫付款项；预支款项；预付款项
\
lP
c,8) advance account 暂支帐目；预付款帐户
LkMh S0?(T advance compensation 预付补偿金
t9&)9,my advance from shareholder 股东垫款
+c/am`` advance pending reimbursement 预支以待日后付还
s6OnHX\it7 advanced economy 先进经济体系
);@Dr!H advancement 预付；预付财产
V;L^q?v
! advances warrant 垫款令
~l}rYi>g% advancing 贷出
->6 /L) adverse balance 逆差
tq}sXt adverse exchange 逆汇
Z q2dCp% advertisement addressed to shareholders 在报章刊登的致股东通告
ylLQKdcL advice for collection 托收通知书
wg^#S advice of drawing 提款通知书；汇票通知书
Q7&Yy25 advice of payment 付款通知
{CR~G2Z Advisory Committee [Securities and Futures Commission]
+ Q
If7= 谘询委员会〔证券及期货事务监察委员会〕
cn v4! c0 Advisory Committee on Diversification 经济多元化谘询委员会
cE/7B'cR affidavit 誓章；遗产申报誓章
b(_PCVC affidavit of no receipt 述明无收款的誓章
7_.z3K m: affiliate 联号；联营公司；附属公司
,E3"Ai sI affiliated company 附属公司；联号；联营公司
t@ #sKdv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\ U4O*lq affordability 负担能力
<>A:Oi3^ African Development Bank [AfDB] 非洲开发银行
xYc)iH6& after-acquired property 事后取得的财产
oR5hMu;j+ after-hours dealing 市后交易
L^KGY<hp4 after-tax profit 税后盈利；税后利润；税后溢利
C<r7d [ agency agreement 代理协议
Y]{<IF:
agency expenses 代理机构的开支
=2s 5>Oz+ agency fee 代理费
gq*- v:P> Agency Law 《代理法》
}+nC}A"BC agent 代理人；承销人
P.gk'\<k agent of company 公司代理人
Qpndi$2H! agent's fee 代理人费；经纪费
W*QD' aggregate 总计；总数；总体数字
=8X`QUmT aggregate amount 总款额；总额
@%IZKYf c~ aggregate assets and liabilities 总体资产与负债
VFT
G3,kI aggregate at constant price 按固定价格计算的总体数字
8js5 /G+ aggregate demand 总需求
sT[)r]`T aggregate gross position 总持仓量
ta> g: aggregate limit 总限额
miCt)Qd aggregate of salaries tax 合计薪俸税
FviLlly6 aggregate performance 总体表现；总体业绩
S59!+V aggregate supply 总体供应
r[ vMiVb aggregate surplus 总盈余
::g"dRS<v aggregate total 整体总额
@X>k@M aggregate value 总值；合计价值
[y\ZnoB aggregated basis 合计基准
LZM dW
#,[ aggregated net chargeable income 合计应课税入息实额
8X!UtHml aggregation 合并计算；合计；总和
&0K; Vr~D aggregation of incomes of husband and wife 夫妇入息合并计算
D'YF [l aggregation of property 财产的总和
K$\az%NE agio 差价；贴水
W8,XSUl 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》
YPDc
/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`)` _G!a 《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》
F
71 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xrA(#\}f$ 《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》
9bP QD{Qb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1.o-2:]E 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Dj;h!8t. agreement for a settlement 授产协议
+Q_X,gZ agreement for assignment 转让协议
/R8>f agreement for sale 售卖协议；买卖协议
i)1E[jc{p! agreement for sale and purchase 买卖协议
yUq,9.6Ig agreement for the payment of interest 支付利息协议
Hig=PG5I agreement for the repayment of money 还款协议
Tg&{ P{$ agreement of reinsurance 再保险协议
VBF3N5
;W Agricultural Bank of China 中国农业银行
n] }+ : air passenger departure tax 飞机乘客离境税
!w[<?+%%n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^LfCLI 9Z airport tax 机场税
_c['_HC alcohol duty 酒精税
k)'hNk"x alienation 让与；让渡；转让
M/5/Tp alimony 生活费；赡养费
[zm&}$nnN All Ordinaries Index [AOI] 所有普通股指数
R)I 8 ) all risks 全险；综合险
T$06DS All Sales Record for Stock Market 《股票市场成交报告》
m`g%\o^6i Allied Capital Resources Limited 新联财务有限公司
Lbq"( b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nR6~oB{- allocation letter 拨款信件
,y WTk ql allocation of fund 分配款项；预留款项
WnLgpt2G allocation of profit 利润分配；溢利分配
=3{ h9 allocation warrant 拨款令
V3$!`T}g4 allotment 分配；配股
G`R Ed-Z[ allotment notice 股份配售通知；配股通知
W:3u$LTf*f allotment of shares 股份分配
b5_A*-s$M allowable 可获宽免；免税的
4adCM fP7. allowable business loss 可扣除的营业亏损
*wwLhweQ5W allowable expenses 可扣税的支出
9HLn_|yU allowance 免税额；津贴；备抵；准备金
ci+P g9sS allowance for debts 债项的免税额
Q0gO1 T allowance for depreciation by wear and tear 耗损折旧免税额
_R1UEE3M allowance for funeral expenses 殡殓费的免税额
t+q LQY}= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J@"Pv~R allowance for repairs and outgoings 修葺及支出方面的免税额
}kT;UdIu; allowance to debtor 给债务人的津贴
%{yr#F=t#] alteration of capital 资本更改
rzDqfecOmW alternate trustee 候补受托人
teUCK(;23 amalgamation 合并
Ar'}#6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
BgA\l + ambit of charges 征税范围；收费范围
}[!;c+ke amended valuation 经修订的估值
HoT5 5v!o American Commodities Exchange 美国商品交易所
u z
` H American Express Bank Limited 美国运通银行
*-ZD -B*? American Stock Exchange 美国证券交易所
C@buewk amortization 摊销
hEl)BRJ amount due from banks 存放银行同业的款项
?fXg_?+{'g amount due from banks abroad 存放海外银行同业的款项
.!U `,)I amount due from holding companies 控股公司欠款
XU2 HWa amount due from local banks 存放本港银行同业的款项
nOkX: 5 amount due to banks 银行同业的存款
!}"npUgE amount due to banks abroad 海外银行同业的存款
]b'K
BAMy amount due to holding companies 控股公司存款
iEr|?, amount due to local banks 本港银行同业的存款
Wv77ef amount due to outport banks 外埠银行同业的存款
-v&Q 'a amount for note issue 发行纸币的款额
MCurKT<pQ amount of bond 担保契据的款额
1ScfX\ F= amount of consideration 代价款额
BNyDEFd amount of contribution 供款数额
nv{ou [vQ amount of indebtedness 负债款额
L -b~# amount of principal of the loan 贷款本金额
u,PrEmy- amount of rates chargeable 应征差饷数额
m,K\e amount of share capital 股本额
RL~ \/# amount of sums assured 承保款额
=V"ags amount of variation 变动幅度
L
FHyiIO amount of vote 拨款数额
|O+R%'z'< amount payable 应付款额
E5jK}1t4V amount receivable 应收款额
/Or76kE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y@~.b^?_u analysis 分析
`y;& M8. ancillary risk 附属风险
z:+Xs!S annual account 周年帐目；周年帐目报表；年度决算；年结
,T|iA/c annual accounting date 年结日期
oFoG+H"&7\ annual allowance 每年免税额；年积金；年度津贴；年津
~NpnRIt annual balance 年度余额
Y;e@ `.( annual disposable income 每年可动用收入
4-E9a _ annual estimates 周年预算
a gB Kp! annual fee 年费
)Si`>o3T-. annual general meeting 周年大会
JGn@)!$+/ annual growth rate 年增率；每年增长率
dWR?1sV|e annual long-term supplement 长期个案每年补助金
-3wg9uZ & annual pensionable emolument 可供计算退休金的年薪
SQvicZAN)` annual report 年报
y3 LWh}~E Annual Report on the Consumer Price Index 《消费物价指数年报》
4 J !1$ annual return 周年报表；周年申报表；每年报税表格
QD BptI: Annual Return Rules 《周年报表规则》
bTA<AoW9=" annual review of consumer prices 每年消费物价回顾
aMm`G}9n annual roll-forward basis 逐年延展方式
2YuaPq/ annual salary 年薪
2EG"xA5% annual statement 年度报表；年度决算表
bkmX@+Pe 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
@`%.\_ annuitant 年金受益人
s_zZ@azJ annuity 年金
Y 91TF' annuity contract 年金合约
xtpD/,2 annuity on human life 人寿年金
j[iJo
5 antecedent debt 先前的债项
U,RIr8 G ante-dated cheque 倒填日期支票
+ywWQ|V anticipated expenditure 预期开支
m;K Mr6sO anticipated net profit 预期纯利
aFyNm@a anticipated revenue 预期收入
*:BN LM anti-inflation measure 反通货膨胀措施
49/1#^T"Q> anti-inflationary stance 反通货膨胀立场
dXe763~< apparent deficit 表面赤字
QdO$,i ' apparent financial solvency 表面偿债能力
Z'S>i*Ts
apparent partner 表面合伙人
XiKv2vwA application for personal assessment 个人入息课税申请书
{E W}Wd application of fund 资金应用
}mu8fm' application to release as liquidator and to destruct the books of accounts and documents
d am.D.o" 申请免除清盘人职务及毁灭帐簿与文件
U!3nn#!yE appointed actuary 委任精算师
6XFO@c}d appointed auditor 委任核数师；委任审计师
[<wy @W appointed trustee 委任的受托人
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p9H{ appointer 委任人
#kLM=a/_NO apportioned pro rata 按比例分摊
g0g/<Tv[ apportionment 分配；分摊
lCd^|E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#0!C3it6c apportionment formula 分摊方程式
Y8\Ms^rz apportionment of estate duty 遗产税的分摊
%m+Z rH( appraisal 估价；评估
+=\S "e[F appreciable growth 可观增长
SkvKzV.R; appreciable impact 显着影响
Cgq9~U ! appreciable increase 可观增长
qpp:h_E appreciation 增值；升值
:w:5;cm V appreciation against other currencies 相对其他货币升值
YV ! !bI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y"t5%Iv appreciation tax 增值税
#n2GW^x appropriation 拨款；拨用；拨付
G|3OB: appropriation account 拨款帐目
7T4rx53 Appropriation Bill 拨款法案
i;/qJKr&# appropriation-in-aid system 补助拨款办法
&+&^Hc approved assets 核准资产
C$ZY=UXz!T approved basket stock 认可一篮子证券
e= 8ccj approved budget 核准预算
V X211U.Q approved charitable donation 认可慈善捐款
-[ ^wYr= approved charitable institution 认可慈善机构
(e F 5?I approved currency 核准货币；认可货币
^,U&v; approved estimates 核准预算
%}'sFu m` approved estimates of expenditure 核准开支预算
Qf cW approved overseas insurer 核准海外保险人
gMHH3^\VH) approved overseas trust company 核准海外信托公司
3 vr QY9H> approved pooled investment fund 核准汇集投资基金
eRVu/TY approved provident fund scheme 认可公积金计划
pKr3(5~ approved provision 核准拨款
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approved redeemable share 核准可赎回股份
@ o;m!CYB approved regional stock 认可地区性证券
>x!N[N@G approved retirement scheme 认可退休金计划
(&njZdcb* approved subordinated loan 核准附属贷款
;GH(A=}/Y arbitrage 套戥；套汇；套利
fF-V=Zf5 arbitrageur 套戥者；套汇者
V#3VRh arbitrary amount 临时款项
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%0d arrangement 措施；安排；协定
R L)' m arrears 欠款
) }?dYk arrears of pay 欠付薪酬
!my5-f>{( arrears of revenue 逾期未收税款；逾期未收的帐项
9]AKNQq m articles of association 组织章程；组织细则；组织章程细则
Ir0er~f+z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ty@&s 58a ascertainment of profit 确定利润
:Bn\1\ "Asia Clear" “亚洲结算系统”
D+ jk0*bJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{qOSs,+= L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^.-P]I] Asian Development Fund [ADF] 亚洲发展基金
rWbL _1Eq Asian dollar bond 亚洲美元债券
?I7H ): Asian dollar market 亚洲美元市场
d%]7: Asian dollar rate 亚洲美元利率
h[XGF z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9^c_^-8n<} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
RKj A`cJ asked price 沽盘；喊价；索价；卖方报价
@XmMD6{< assessable income 应评税入息
?.4.Ubc\ assessable loss 应评税亏损
7[ u&% assessable profit 应评税利润
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0d( assessable value 应评税值
Q{$ 2D& assessed profit 估定利润
)dlt$VX assessed value 经评估价值
f5sk,Z assessment 评税；评定；估价；评税单
(8H^{2 K~ assessment number 评税编号；估价编号
L G=Q assessment of additional tax 补加税评税
@]2cL assessment of performance 业绩评估；实绩评价
Crww\#E; Assessor 评税主任
kV(?u_ R asset price bubbles 资产价格泡沫
SKcAZC asset-backed securities 具资产保证的证券
q=[0`--cd assets accretion 资产增值
#p_ ~L4iW assets and liabilities 资产与负债
>!a*wf~] assets betterment statement 资产递增表；资产改进表
K0+J!- a]7 assets lending 实物放款；有抵押贷款
8eLNKgc assets of the company passing on the death 死者去世时转移的公司资产
):.]4n{L assets pledged as security for liabilities 用作负债抵押的资产
D ORFK assets portfolio 资产投资组合
.6/[ X` * assets price 资产价格
/ox}l<ha assets quality 资产质素
! ). D assets realization 资产变现
9$)4 C| assets refinancing arrangement 资产再集资安排
7J 0 !v q assets securitization 资产证券化
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xFb) assets situated outside Hong Kong 在香港以外地方的资产
=(hEr=f>7 assets stripping 削减资产；拆卖资产
X7n~Ws&s@ assets value 资产值
B*? v` 6 assignee 承让人
ueq R@i assignment 转让；转让书；转让契
y<#y3M!\ assignment of interest 权益转让
-><?q t assignment of letters patent and trade mark 专利证书及商标转让
{8JJ$_ assignment of property 物业转让；物业转让书
1miT E4;? assignment right 转让权
_N*4 3O` assignor 转让人
!hJKI.XH associate 有联系的人；有关连人士；相联者；合伙人；联系人
,:;_j<g`e Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xQ$*K]VP associate member 附属会员
w>m/c1 associated body corporate 相联法人团体
4~1_%wb associated company 相联公司；联属公司
T?% F associated corporation 相联法团
_{ ?1+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7H./o Vl 公认会计师公会〔英国〕
hd^?svID Association of Futures Exchange Brokers 香港期货经纪协会
xkqt(ng( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z7% >O:@z association of underwriters 承保人组织
`aSz"4Wd assumption of control 接管
Ag?@fuk$J assurance 担保；保险；转易；转易书
y~W6DL} assurance of interest 权益的转易
`Th!bk at 19XX price 按一九ＸＸ年价格计算
98V9AOgk at a discount 按赔价计算；按贴水价格计算；打折扣
vB#3jI at a premium 按溢价计算；按升水价格计算
&d6'$h:kHb at call 通知付款；按通知
vU~#6sl at constant market price 按固定市价计算
YZmD: P at constant price 按固定价格计算
GMiWS:`;v` at cost 按成本计算
_#-( XQ a at current market price 按当时市价计算；按现时市价计算
?)JW}3<. at current price 按当时价格计算；按现时价格计算
N4$0ptz#}G at factor cost 按要素成本计算；按生产要素成本计算
Z !hDTT at money-of-the-day price 按付款当日价格计算
;AHa|35 \ at or better 按指定或较佳价位〔买卖指令〕
MMcHzRF at par 按面值计算；平价
G JH6b7I at sight 见票即付
#n0P'@d, r at the close 按收市盘
`U?;9!|;6 at the opening 按开市盘
`cf&4Hn attestation 见证；见证条款
|\,e9U> at-the-money option 平价期权
D^f;dT;- attorney 受权人；受托代表人
fxyPh attornment 新拥有人承认书
lN^L#m*@ attributable profit 可归属利润
.|_+>){$w attributable share value 可归属股份价值
rK"$@ tc Auckland Stock Exchange 奥克兰证券交易所
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lbL`@4M auction 拍卖
JQ0KXS Nr auctioneer 拍卖商
YK_a37E{F audit 审计；核数
Bz ]64/ Audit Commission 审计署
F"9 q Bl~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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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〕
S . 1~# audit review 帐目审查
Hk.+1^?% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$~U_VQIA^ audited account 审计帐目；经审计的帐目
yyBfLPXZ audited annual account 经审计的周年帐目
1 8|H audited balance sheet 经审计的资产负债表
oIf -s[uH auditor 核数师；核数主任；审计师
<5q:mG88 auditor's certificate 核数师证明书；审计师证明书
|\elM[G"g auditor's report 核数师报告；审计师报告
wUl}x)xo Aussie bond 澳元债券
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austerity budget 紧缩预算
x ?f3XEA_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R$cg\DD Australia All Ordinaries Index 澳洲所有普通股票指数
{n |Ra[9_ Australian Dollar [AUD] 澳元
^oPf>\),C Australian Options Market 澳大利亚期权市场
dG6Mo76 Australian Securities Commission 澳洲证券事务监察委员会
Mi:$<fEX Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[N H[n# Australian Stock Exchange 澳大利亚证券交易所
ZW*"Kok Austrian Schilling [ATS] 奥地利先令
W;u~}k< authentication 认证；鉴证
+tl THK authority to purchase 委托购买证；委购书
!U *i13 authorization 认可；核准；授权；授权书
J6&;pCAi authorization by direction 指示授权
`MEH / authorization by instruction 指令授权
O cm authorization by warrant 令状授权
=|am=Q?Q authorization of unit trust 单位信托的认可
&]uhPx/ authorized agent 指定代理人
,mjwQ6:Ny authorized capital 法定资本
"r.pU(uxt authorized clerk 出市员
:? yv0Iu authorized dealer 认可交易商
t0Ec` +) authorized financial institution 认可财务机构
1*(^<x+n authorized fund 认可基金
Qm ;ip E authorized fund house 获授权的基金公司；认可基金公司
iB[%5i- authorized institution 认可机构
E!jM&\Z j authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?][Mv`ST authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
= >/aM7] authorized insurer 获授权保险人；获认可承保人
v#= - authorized investment 特准投资项目
[4sbOl5yZ authorized person 获授权人
R.+Q K6B& authorized representative 获授权代表
lvk(q\-f authorized share capital 法定股本
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automated quotation system 自动报价系统
k\1q Jr Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d;)Im
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a automatic adjustment mechanism 自动调整机制
*H:;pI WP automatic adjustment system 自动调整系统
4l>/6LNMF Automatic Clearing House 自动票据交换所
PNc^)|4^Q automatic exchange rates accumulation system 自动化汇率累集系统
m
{wMzs Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
obS|wTG~ automatic teller machine [ATM] 自动柜员机
iK'bV<V&7 autopay 自动转帐
S}ZM;M available assets 可用资产
}U%2)M available fiscal reserve 现存财政储备
jjEkz 5 available profit 可用利润
;o"}7'4*R% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}B}?q V average 平均；平均数；海损
Hg]Q.SeJ( average basic salary 平均基本薪金
nv@$'uQRp average consumer expenditure 平均消费开支；一般消费开支
>8 o RO average cost 平均成本
LlX 7g _! average cost of land production 增辟土地平均成本
vM|?;QM average daily turnover 平均每日成交额
n%W~+ average daily wage rate 平均每日工资率
EKq9m=Ua@o average expenditure pattern 平均开支模式
o= N= W average growth rate 平均增长率
]J:?@}\^ average net fixed assets 固定资产平均净值
UPUO8W)<Z6 average of relatives 相对价格平均数
="<+^$7:k average price 平均价格
4 vGkgH<, average propensity to consume 平均消费倾向；一般消费倾向
WE68a!6 average propensity to save 平均储蓄倾向；一般储蓄倾向
9`QWq u[ average rate 平均率
V5% B ,.d: average revenue 平均收入；平均收益
cm]8 m_! average stock 平均库存；平均存货
B,, f$h! average yearly rent 平均年租
gx@ b|rj; avoidance of double taxation 避免双重课税
jA<v<oV avoidance of tax 避税
