A:
}KR"0G[f A share Ａ股；甲类股份
T} Ve:S abatement of tax 减税；减扣免税额
iB5'mb* ABN AMRO Bank N.V. 荷兰银行
%ZGG6Xgw above-the-line expenditure 线上项目支出；经常预算支出
C\}M_MD above-the-line receipt 线上项目收入；经常预算收入
f^G -ba ABSA Asia Limited 南非联合亚洲有限公司
0G(|`xG1q absolute change 绝对数值变更
*fQn!2}=( absolute expenditure 实际开支
+RyV"& v absolute guideline figure 绝对准则数字
a[NR%Xq absolute interest 绝对权益
z#/ "5 l
absolute order of discharge 绝对破产解除令
3?<LWrhV3 absolute profit margin 绝对利润幅度
V6fJaZ absolute value 实值；绝对值
O@`KG ZEPY absolutely vested interest 绝对既得权益
: d wP absorbed cost 已吸收成本；已分摊成本
4z,/ 0 absorption 吸收；分摊；合并
h.5KzC
S absorption rate 吸收率；摊配率；分摊率
MCl-er"]D ACB Finance Limited 亚洲商业财务有限公司
"$A5:1; acceptable form of reciprocity 合理的互惠条件
-mG ,_}F acceptable rate 适当利率；适当汇率
z(1`I y
M acceptance agreement 承兑协议
|F&02 f!]@ acceptance for honour 参加承兑
pSodT G$E acceptor 承兑人；接受人；受票人
=&WH9IKz acceptor for honour 参加承兑人
Dao=2JB{ accident insurance 意外保险
!xEGN@ Accident Insurance Association of Hong Kong 香港意外保险公会
Sn[/'V^$a accident insurance scheme 意外保险计划
H}g p`YW:4 accident year basis 意外年度基准
<AU0ir accommodation 通融；贷款
b8|<O:]Hp accommodation bill 通融票据；空头票据
YhL^kM@c accommodation party 汇票代发人
/?u] Fj account balance 帐户余额；帐户结余
-{N P3zy account book 帐簿
% \Mc6 account collected in advance 预收款项
yBfX4aH:` account current book 往来帐簿
$
U-#woXa account of after-acquired property 事后取得的财产报告
5' n$aFqI account of defaulter 拖欠帐目
VI?kbq jo account payable 应付帐款
"&@{f:+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
K<M WiB& account receivable 应收帐款
=LK f.@]# account receivable report 应收帐款报表
>FqU =Q account statement 结单；帐单；会计财务报表
T%w5%{dqJ account title 帐户名称；会计科目
Y-~ M kB accountant's report 会计师报告
OOnhT Accountant's Report Rules 会计师报告规则
zEYQZy w c accounting and auditing procedure 会计与审计程序；会计与核数程序
HSEz20s Accounting Arrangements 《会计安排》
]E#W[6'VtB accounting basis 会计基础
hpYW1kfQl accounting by Official Receiver 破产管理署署长呈交的帐目
"b\@.7". Accounting Circular 《会计通告》
u4ZOHy_O^ accounting class 会计类别
2W }j bOy accounting date 记帐日期；会计结算日期
u=7 #_ZC9L accounting for money 款项核算
piXL6V @c Accounting Officer 会计主任
#?'@?0<6 accounting period 会计报告期；会计期
;Swy5z0=ro accounting policy 会计政策；会计方针
g1~wg$`S8S accounting practice 会计惯例
L+8O
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s \0,@A accounting record 会计记录
9s?gI4 XN accounting report 会计报告
I? _WV_T& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
x; A.Ll Accounting Society of China 中国会计学会
"%#CMCE|f accounting statement 会计报表
5E
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g accounting system 会计制度；会计系统
&.P G2f* accounting transaction 会计事项；帐务交易
HF*j=qt! accounting treatment 会计处理
n _kE accounting year 会计年度
' 1X^@]+6 accretion 增值；添加
,>Dpt < accrual 应计项目；应累算数目
}H|'W[Q. accrual basis 应计制；权责发生制
F12$BK DH accrual basis accounting 应计制会计；权责发生制会计
|q pFR)l accrue 应累算；应计
.TNGiUzG accrued benefit 应累算利益
lLLPvW[Q accrued charges 应计费用
WG
+] accrued cumulative preference share dividend 应累算的累积优先股股息
~bz$] o-< accrued expenses 应累算费用
9K- ,#a accrued interest payable 应付利息；应计未付利息
uo bQ S! accrued interest receivable 应收利息；应计未收利息
vb3hDy accrued right 累算权益
8WC _CAP accruing profit 应累算的利润
0bteI*L accumulated fiscal reserve 累积财政储备
ZtY?X- 4_ accumulated profit 累积利润；滚存溢利
~Gl5O`w( accumulated reserve 累积储备
FT!X r accumulation of surplus income 累积收益盈余
:"cKxd acquired assets 既得资产
S }qGf%
acquisition 收购；购置；取得
rA}mp] acquisition cost 购置成本
k+~2
vmS acquisition expenses 购置费用
(,b\"Q acquisition of 100% interest 收购全部股权
p!K^Q3kO acquisition of control 取得控制权
@T J acquisition of fixed assets 购置固定资产
~cV";cD5 acquisition of shell “买壳”
X6x s@t gQ acquisition price 收购价
m@2=v q1f act of God 天灾
Y++n0sK5< acting partner 执事合伙人
ll*Ez"
active market 买卖活跃的市场；交投畅旺的市场；旺市
(S2E'L L{ active partner 积极参与的合伙人
YK zfI9Y active trading 交投活跃
P_)=sj!>- actual circulation 实际流通
1'|gxYT actual cost 实际成本
NdrR+t^# actual expenditure 实际开支；实际支出
yQf(/Uxk*x actual income 实际入息；实际收入；实际收益
Adgfo)X5 actual market 现货市场
^DVryeLD actual price 现货价；实际价格
e$E>6Ngsr actual profit 实际利润
jwSPLq% actual quotation 实盘；实际价位；实际报价
,.0B0 Y-X actual year basis 按实际年度计算
D;[%*q* actuals 实货
/4|_A {m{m actuarial investigation 精算调查
)&l5I4CIf actuarial principle 精算原则
(L:Mdo actuarial report 精算师报告
uz h TNf Actuarial Society of Hong Kong 香港精算学会
H-mQ{K^ actuarial valuation 精算师估值
]GD&EQ actuary 精算师
~i!I6d~ ad referendum agreement 暂定协议；有待覆核的协定
PbFbi hg ad valorem duty 从价税；按值征税
Q 7\j:. ad valorem duty system 从价税制
T8d=@8g,% ad valorem fee 从价费
Dw$RHogb~y ad valorem tariff 从价关税
F<X tp 8 additional allowance 额外免税额
a'r1or4 additional amount for unexpired risk 未过期风险的额外款额
}KT$J G? additional assessable profit 补加应评税利润
UhJ!7Ws$ additional assessment 补加评税
5 9i2*<k additional commitment 额外承担
E 6M*o+Y additional commitment vote 额外承担拨款
<'\! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q\N >W+d additional dependent parent allowance 供养父母额外免税额
4*HBCzr7[ additional provision 额外拨款
N 6> rU additional stamp duty 附加印花税
n3j_= ( additional tax 补加税罚款；补加税款
w| ahb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!M(SEIc4A adjudged bankrupt 被裁定破产
! Y&] Y
G adjudicated bankrupt 裁定破产人
ct<XKq bI adjudication fee 裁定费；评定印花税额手续费；评估契据费
m#4h5_N adjudication of bankruptcy 裁定破产；宣告破产
2*a9mi adjudication of insolvency 裁定无力偿还债务
3*\hGt,ZP adjusted actual 经调整的实数；调整后的实数
8dC RSU adjusted current assets 经调整的流动资产；调整后的流动资产
NE4]i adjusted figure 经调整的数字；调整后的数额
#^(Yw|/K adjusted liabilities 经调整的负债；调整后的负债
`I(ap{ adjusted loss 经调整的亏损；调整后的亏损
|;&I$'i adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
K(HrwH`a{ adjusted profit 经调整的利润；调整后的利润
p_)ttcpi1 adjusted surplus 经调整的盈余额；调整后的盈余额
)0g!lCfb adjusted value 经调整的价值；调整后的价值
`gyk e2n adjustment 调整；修订；理算〔保险〕
/F6"uZSt4 adjustment centre 调剂中心
5K- ,k^T} adjustment lag 调整过程的时间差距；调整时差
.zTkOk L adjustment mechanism 调整机制
Fk9]u^j adjustment of loss 亏损调整
f4&;l|R0a adjustment process 调整过程；调整程序
|*M07Hc x adjustment range 调整幅度
9e.$x%7j administered exchange rate 受管制汇率
^%tn$4@@Z. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%e)? Mem administration expenses 行政费用
5 \h 6' administration fee 手续费；行政费
J'tJ Y% ` administration in bankruptcy 破产管理
T# i~/ administration order 遗产管理令
<":83RCS administrator 管理人；遗产管理人
.gt;:8fw{ administrator of the estate 遗产管理人
<j/wK]d*/ admission of debt 债项承认书
q=-h#IF^ admission of proof 接纳债权证明
6ND*L0 advance 放贷款项；垫付款项；预支款项；预付款项
;mC|> wSZ advance account 暂支帐目；预付款帐户
]2 YC7 advance compensation 预付补偿金
JSmg6l?[u advance from shareholder 股东垫款
Ql9>i;AGV advance pending reimbursement 预支以待日后付还
1_l)$" advanced economy 先进经济体系
pF9WKpzE
advancement 预付；预付财产
u:tcL-;U
advances warrant 垫款令
ei"c|/pO advancing 贷出
[j0jAl adverse balance 逆差
J8ScKMUN2 adverse exchange 逆汇
@(+\*]?^& advertisement addressed to shareholders 在报章刊登的致股东通告
\D WKG~r-% advice for collection 托收通知书
)>" pm {g2 advice of drawing 提款通知书；汇票通知书
_~*j=XR s advice of payment 付款通知
J3e'?3w [ Advisory Committee [Securities and Futures Commission]
%9J:TH9E) 谘询委员会〔证券及期货事务监察委员会〕
|_QpB?b Advisory Committee on Diversification 经济多元化谘询委员会
d1D=R8 P_u affidavit 誓章；遗产申报誓章
W; os4'h$ affidavit of no receipt 述明无收款的誓章
VJl0UM3{J affiliate 联号；联营公司；附属公司
0C\cM92o affiliated company 附属公司；联号；联营公司
s,AJR
[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2.]d~\ affordability 负担能力
jbU g?4k! African Development Bank [AfDB] 非洲开发银行
?P4y$P after-acquired property 事后取得的财产
V?mk*C U after-hours dealing 市后交易
4mt O"'| after-tax profit 税后盈利；税后利润；税后溢利
?$uEN_1O\@ agency agreement 代理协议
rixVIfVF agency expenses 代理机构的开支
*YGj^+ agency fee 代理费
R(,m! Agency Law 《代理法》
4'`H H agent 代理人；承销人
(`4 &Y- agent of company 公司代理人
L3'isaz&^ agent's fee 代理人费；经纪费
xg 8R>j aggregate 总计；总数；总体数字
:RwURv+ kT aggregate amount 总款额；总额
hwQ|'^(@O aggregate assets and liabilities 总体资产与负债
]6s/ y aggregate at constant price 按固定价格计算的总体数字
:SWrx MT aggregate demand 总需求
/-t!)_zvw aggregate gross position 总持仓量
a>9_#_hI aggregate limit 总限额
<:T/hm$ aggregate of salaries tax 合计薪俸税
[>\e @ = aggregate performance 总体表现；总体业绩
~4O3~Y_+GN aggregate supply 总体供应
hl] y): aggregate surplus 总盈余
e@S $[,8 aggregate total 整体总额
Sw$/Z)1K& aggregate value 总值；合计价值
N l/
fvJ`4 aggregated basis 合计基准
H q?F @X aggregated net chargeable income 合计应课税入息实额
?L H[,8z aggregation 合并计算；合计；总和
cfRUVe aggregation of incomes of husband and wife 夫妇入息合并计算
^:mKTiA- aggregation of property 财产的总和
%M/L/_d agio 差价；贴水
g0 ;;+z 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》
ld):Am}/o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
EwgNd Gcj 《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》
Cbl>eKw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p GF;,h> 《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》
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Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bj0<A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ciz,1IV agreement for a settlement 授产协议
ShvC4Xb 0 agreement for assignment 转让协议
o|c&$)m agreement for sale 售卖协议；买卖协议
5wE6 gRJ agreement for sale and purchase 买卖协议
nh80"Ny5 agreement for the payment of interest 支付利息协议
3) 9e-@ agreement for the repayment of money 还款协议
!'IZr{Y> agreement of reinsurance 再保险协议
7y42)X Agricultural Bank of China 中国农业银行
q8.Z7ux air passenger departure tax 飞机乘客离境税
8 nqF i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
qJO6m-
airport tax 机场税
-dN`Ok<g alcohol duty 酒精税
~l. C - alienation 让与；让渡；转让
59v=\; UI alimony 生活费；赡养费
V pzjh,r-j All Ordinaries Index [AOI] 所有普通股指数
Y C<FKWc all risks 全险；综合险
xj&~>&U){; All Sales Record for Stock Market 《股票市场成交报告》
cxvO,8NiB Allied Capital Resources Limited 新联财务有限公司
="f-I9y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Io>U-Zd\> allocation letter 拨款信件
"}ur"bU1 allocation of fund 分配款项；预留款项
O8N1gf;t allocation of profit 利润分配；溢利分配
~E_irzOFP allocation warrant 拨款令
c* ~0R? allotment 分配；配股
*~cNUyd allotment notice 股份配售通知；配股通知
Ux{QYjF E allotment of shares 股份分配
~X %cbFom= allowable 可获宽免；免税的
2']0c
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qu]a+cYY allowable expenses 可扣税的支出
"*V'
allowance 免税额；津贴；备抵；准备金
= CS$c? allowance for debts 债项的免税额
*f{ 4 _ts allowance for depreciation by wear and tear 耗损折旧免税额
[D (JEO@ : allowance for funeral expenses 殡殓费的免税额
V$;`#J$\b allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e6qIC*C ! allowance for repairs and outgoings 修葺及支出方面的免税额
rg#/kd<?[V allowance to debtor 给债务人的津贴
zQt)>Qx_ alteration of capital 资本更改
!{ _: k%B alternate trustee 候补受托人
AW9%E/{ amalgamation 合并
DT6 BFx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,?Vxcr ambit of charges 征税范围；收费范围
+u t%C.1
amended valuation 经修订的估值
pU,\ &3N American Commodities Exchange 美国商品交易所
!=yO72dgLY American Express Bank Limited 美国运通银行
) te_ <W American Stock Exchange 美国证券交易所
0}'/p N> amortization 摊销
Qw F.c28[ amount due from banks 存放银行同业的款项
p]Qe5@NT amount due from banks abroad 存放海外银行同业的款项
a9_2b}t amount due from holding companies 控股公司欠款
V:+vB " amount due from local banks 存放本港银行同业的款项
f Iatp amount due to banks 银行同业的存款
>yqEXx5{ amount due to banks abroad 海外银行同业的存款
Wf%)::G*uR amount due to holding companies 控股公司存款
(Ia:>ocE0 amount due to local banks 本港银行同业的存款
;A*s ub amount due to outport banks 外埠银行同业的存款
.> PwbZ amount for note issue 发行纸币的款额
jv1p'qs4 amount of bond 担保契据的款额
K@!hrye amount of consideration 代价款额
) =aq j@v amount of contribution 供款数额
*/TO $ ^s amount of indebtedness 负债款额
C:bA:O amount of principal of the loan 贷款本金额
<S;YNHLC amount of rates chargeable 应征差饷数额
Q&%gpa ).W amount of share capital 股本额
zJ ;]z0O amount of sums assured 承保款额
;i+(Q%LO amount of variation 变动幅度
`Pwf?_2n- amount of vote 拨款数额
2)n%rvCQ amount payable 应付款额
Gz8JOl amount receivable 应收款额
LUz` P 6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y^kC2DS analysis 分析
a{%EHL,F ancillary risk 附属风险
U~c9PqjZ annual account 周年帐目；周年帐目报表；年度决算；年结
dr(e)eD(R> annual accounting date 年结日期
8
?:W{GAo annual allowance 每年免税额；年积金；年度津贴；年津
I<xcVY9L annual balance 年度余额
KK -+vq annual disposable income 每年可动用收入
2!{_x8,n annual estimates 周年预算
,5K&f\ annual fee 年费
9jl\H6J Y| annual general meeting 周年大会
|c-`XC2g annual growth rate 年增率；每年增长率
C)9- {Yp annual long-term supplement 长期个案每年补助金
gq~`!tW' annual pensionable emolument 可供计算退休金的年薪
`$3P@SO" annual report 年报
0&r}'f ? Annual Report on the Consumer Price Index 《消费物价指数年报》
OT)`)PZ" annual return 周年报表；周年申报表；每年报税表格
=U:]x'g( Annual Return Rules 《周年报表规则》
CaoQPb* annual review of consumer prices 每年消费物价回顾
&;Go CU Le annual roll-forward basis 逐年延展方式
S=~+e{ annual salary 年薪
'Nx"_jQ annual statement 年度报表；年度决算表
2Y=Q % Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
QEx&AT annuitant 年金受益人
S%7 bM~J@ annuity 年金
Q-U,1b annuity contract 年金合约
gKIN* Od annuity on human life 人寿年金
(KfdN'vW antecedent debt 先前的债项
H-X5A\\5 ante-dated cheque 倒填日期支票
WFqOVI*l anticipated expenditure 预期开支
A 7|x|mW anticipated net profit 预期纯利
'6 4/2x anticipated revenue 预期收入
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8g0^ anti-inflation measure 反通货膨胀措施
&N %-.&t' anti-inflationary stance 反通货膨胀立场
2fPMZ7Zd3 apparent deficit 表面赤字
`0{qfms apparent financial solvency 表面偿债能力
U?(,Z$:N apparent partner 表面合伙人
p 4b6TI9; application for personal assessment 个人入息课税申请书
:4COPUBpPV application of fund 资金应用
\D[~ 54 application to release as liquidator and to destruct the books of accounts and documents
L;KLmxy# 申请免除清盘人职务及毁灭帐簿与文件
9@*4^Ks p appointed actuary 委任精算师
-OfAl~ 4 appointed auditor 委任核数师；委任审计师
UB% ;P-RD appointed trustee 委任的受托人
`WQpGBS_z_ appointer 委任人
lw4#C`bx apportioned pro rata 按比例分摊
6b!1j,\Vx apportionment 分配；分摊
Ew9 MWlk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>v%UV:7ap apportionment formula 分摊方程式
i{J[;rV9 apportionment of estate duty 遗产税的分摊
Uf$IH !5;Z appraisal 估价；评估
?/p."N:]H appreciable growth 可观增长
0E&XD&D appreciable impact 显着影响
+.hJ[|F1& appreciable increase 可观增长
<) @^TRS appreciation 增值；升值
_)# ~D*3 appreciation against other currencies 相对其他货币升值
(fO~nN{F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gti=GmL(L appreciation tax 增值税
6(HJYa appropriation 拨款；拨用；拨付
L +)mZb& appropriation account 拨款帐目
qZSW5lC0 Appropriation Bill 拨款法案
$,Y?q n/ appropriation-in-aid system 补助拨款办法
:/NP8$~@j approved assets 核准资产
bHHR^*B approved basket stock 认可一篮子证券
x1:1 Jj: approved budget 核准预算
+ OUM 4y approved charitable donation 认可慈善捐款
ZJ_ P= approved charitable institution 认可慈善机构
b55 G1w approved currency 核准货币；认可货币
l02aXxT)] approved estimates 核准预算
I]ol[
X0S approved estimates of expenditure 核准开支预算
.q$/#hN:e approved overseas insurer 核准海外保险人
8@I.\u)0 approved overseas trust company 核准海外信托公司
+
V-&?E( approved pooled investment fund 核准汇集投资基金
HYg7B approved provident fund scheme 认可公积金计划
i{>YQ approved provision 核准拨款
wtGb 3D"am approved redeemable share 核准可赎回股份
lHPhZ(Z
approved regional stock 认可地区性证券
sM%.=~AN approved retirement scheme 认可退休金计划
/3~}= b approved subordinated loan 核准附属贷款
s ZU
Ao& arbitrage 套戥；套汇；套利
tLx8} @X" arbitrageur 套戥者；套汇者
]}A yDy6C arbitrary amount 临时款项
v8A{ q arrangement 措施；安排；协定
QOF'SEq"k arrears 欠款
E __A1j*gd arrears of pay 欠付薪酬
83"C~xe?p4 arrears of revenue 逾期未收税款；逾期未收的帐项
hM`*- +Zb articles of association 组织章程；组织细则；组织章程细则
5{8,+
Z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W{;LI
WsZ ascertainment of profit 确定利润
d _koF-7 "Asia Clear" “亚洲结算系统”
XpOQBXbt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wijY]$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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G6 Asian Development Fund [ADF] 亚洲发展基金
.s @[-!
p Asian dollar bond 亚洲美元债券
#.\X% ! Asian dollar market 亚洲美元市场
N" oJ3-~ Asian dollar rate 亚洲美元利率
;4]l P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(%;D&
~%o Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]5J*UZ} asked price 沽盘；喊价；索价；卖方报价
R
)e^H assessable income 应评税入息
885
,3AdA assessable loss 应评税亏损
22m'+3I~Y assessable profit 应评税利润
2E3x= assessable value 应评税值
G{oM2`c'#8 assessed profit 估定利润
p&;,$KDA assessed value 经评估价值
:~9F/Jx assessment 评税；评定；估价；评税单
w 9 a6F assessment number 评税编号；估价编号
MT@Uu assessment of additional tax 补加税评税
%AuS8'Uf assessment of performance 业绩评估；实绩评价
H=9\B} Assessor 评税主任
%b UpVyi!( asset price bubbles 资产价格泡沫
ZsYT&P2 asset-backed securities 具资产保证的证券
x68s $H assets accretion 资产增值
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|p=Y assets and liabilities 资产与负债
/d-7n|#E assets betterment statement 资产递增表；资产改进表
R0mWVgoz assets lending 实物放款；有抵押贷款
u@zBE?
g assets of the company passing on the death 死者去世时转移的公司资产
Dn PV
Tp(> assets pledged as security for liabilities 用作负债抵押的资产
cj/FqU" assets portfolio 资产投资组合
nyB~C7zR assets price 资产价格
"A9 c] assets quality 资产质素
c b~ m==G assets realization 资产变现
\>-%OcYlM assets refinancing arrangement 资产再集资安排
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z6XQskX assets securitization 资产证券化
mCx6$jz assets situated outside Hong Kong 在香港以外地方的资产
|4a#O8 d assets stripping 削减资产；拆卖资产
l L:J: assets value 资产值
c^8y/wfok assignee 承让人
n- _-;TYH assignment 转让；转让书；转让契
^KMZB assignment of interest 权益转让
:!Tb/1 assignment of letters patent and trade mark 专利证书及商标转让
v4 Q8RE? assignment of property 物业转让；物业转让书
u5FlT3hY. assignment right 转让权
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8%+$vX assignor 转让人
bx<7@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
/P|jHK|{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
RA+k/2]y! associate member 附属会员
"$BWP associated body corporate 相联法人团体
z< mU$< associated company 相联公司；联属公司
[(N<E/m %B associated corporation 相联法团
%fz!'C_4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
SSF4P& 公认会计师公会〔英国〕
Wz 7jB6AWA Association of Futures Exchange Brokers 香港期货经纪协会
"L" 6jT Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W7"ks( association of underwriters 承保人组织
3J}bI {3 assumption of control 接管
Kq';[ Yc assurance 担保；保险；转易；转易书
s0"1W"7vh assurance of interest 权益的转易
<[7.+{qfW at 19XX price 按一九ＸＸ年价格计算
f"5vpU^5* at a discount 按赔价计算；按贴水价格计算；打折扣
[ nlW}1)46 at a premium 按溢价计算；按升水价格计算
QY<2i-A at call 通知付款；按通知
X^H)2G>e at constant market price 按固定市价计算
Dl%NVi+n at constant price 按固定价格计算
Pw '3ya8 at cost 按成本计算
m.p{+_@M& at current market price 按当时市价计算；按现时市价计算
u-7/4Y)c at current price 按当时价格计算；按现时价格计算
U.G** v at factor cost 按要素成本计算；按生产要素成本计算
;[@<
, at money-of-the-day price 按付款当日价格计算
Ui 7S8c#tH at or better 按指定或较佳价位〔买卖指令〕
u1&pJLK0[ at par 按面值计算；平价
^1S(6'a# at sight 见票即付
P-QZ=dm at the close 按收市盘
]W%<<S at the opening 按开市盘
v }ZQC8wL attestation 见证；见证条款
eg- ,;X# at-the-money option 平价期权
jC<!Ny-$ attorney 受权人；受托代表人
sD* 8:Hl attornment 新拥有人承认书
LQs2!]?HT attributable profit 可归属利润
LEkO# F( attributable share value 可归属股份价值
:WT O*M Auckland Stock Exchange 奥克兰证券交易所
\q qt / auction 拍卖
tq^ H) auctioneer 拍卖商
T?c:z?j_9 audit 审计；核数
>_]j{}~\k Audit Commission 审计署
vd9><W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/nRi19a%xU 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〕
eUA6X
,I audit review 帐目审查
:d-+Z%Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n ||/3-HDj audited account 审计帐目；经审计的帐目
_}7N,C x audited annual account 经审计的周年帐目
=x~HcsJ8!R audited balance sheet 经审计的资产负债表
+)FB[/p Xk auditor 核数师；核数主任；审计师
0p_/eWww- auditor's certificate 核数师证明书；审计师证明书
nj~1y ') auditor's report 核数师报告；审计师报告
C_Y^ < Aussie bond 澳元债券
^~2GhveBV austerity budget 紧缩预算
0t1W vW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{ CkxUec Australia All Ordinaries Index 澳洲所有普通股票指数
<w.W[a k Australian Dollar [AUD] 澳元
V 3-5:z Australian Options Market 澳大利亚期权市场
b$+.}&M Australian Securities Commission 澳洲证券事务监察委员会
J]~LmSh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R $=UJ}> Australian Stock Exchange 澳大利亚证券交易所
w Maib3Q Austrian Schilling [ATS] 奥地利先令
tm(.a ?p authentication 认证；鉴证
#!KbqRt authority to purchase 委托购买证；委购书
.Kr?vD^nG authorization 认可；核准；授权；授权书
%9xz[Ng authorization by direction 指示授权
41WnKz9c authorization by instruction 指令授权
B`} ?rp authorization by warrant 令状授权
QdL
;|3K9 authorization of unit trust 单位信托的认可
n97A'"'wz authorized agent 指定代理人
wz5xJ:T j authorized capital 法定资本
keEyE;O} u authorized clerk 出市员
T"XP`gk authorized dealer 认可交易商
HP2]b?C authorized financial institution 认可财务机构
#m6 eG&a authorized fund 认可基金
#n 7uw authorized fund house 获授权的基金公司；认可基金公司
"EQ-` b=I4 authorized institution 认可机构
X 6/k ` J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E/9 U0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_ pM&Ya authorized insurer 获授权保险人；获认可承保人
C$xU!9K[+ authorized investment 特准投资项目
M&
GA:` authorized person 获授权人
cTFyF) authorized representative 获授权代表
rE-Xv.
| authorized share capital 法定股本
CEE`nn automated quotation system 自动报价系统
;Id%{1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;-47d ^ 自动交易系统〔香港期货交易所有限公司〕
69 R8 #M automatic adjustment mechanism 自动调整机制
:Q=Jn?Gjb automatic adjustment system 自动调整系统
1GVJ3VXt Automatic Clearing House 自动票据交换所
74rz~ZM
5 automatic exchange rates accumulation system 自动化汇率累集系统
;$ =`BI) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Jeyy Z= automatic teller machine [ATM] 自动柜员机
/+ v l({vV autopay 自动转帐
P'GX-H available assets 可用资产
TGGeTtk= available fiscal reserve 现存财政储备
j8!fzJG available profit 可用利润
[L8Bg w1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_K>cB<+d average 平均；平均数；海损
K>9]I97g' average basic salary 平均基本薪金
7M< Ae
D% average consumer expenditure 平均消费开支；一般消费开支
<XX\4[wb average cost 平均成本
[ XjJsk, average cost of land production 增辟土地平均成本
<*~vZT i( average daily turnover 平均每日成交额
Q i#%&Jz>f average daily wage rate 平均每日工资率
Z16G average expenditure pattern 平均开支模式
R 28v5 average growth rate 平均增长率
l=[<gPE average net fixed assets 固定资产平均净值
Q2iS0# average of relatives 相对价格平均数
gd-4hR average price 平均价格
s (J,TS#I] average propensity to consume 平均消费倾向；一般消费倾向
V=BF"S;-' average propensity to save 平均储蓄倾向；一般储蓄倾向
@k n0f` average rate 平均率
f*7/O |Gp average revenue 平均收入；平均收益
F_U3+J > average stock 平均库存；平均存货
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