A:
i Ob7g@= A share Ａ股；甲类股份
=23@"ji@D abatement of tax 减税；减扣免税额
4 J(-~ ABN AMRO Bank N.V. 荷兰银行
uCuB>x& above-the-line expenditure 线上项目支出；经常预算支出
w >2G@ above-the-line receipt 线上项目收入；经常预算收入
oUN\tOiS+ ABSA Asia Limited 南非联合亚洲有限公司
VMJaL}J] absolute change 绝对数值变更
ZS]Z0iZv9 absolute expenditure 实际开支
^^B_z|;Aa absolute guideline figure 绝对准则数字
;]> )6 absolute interest 绝对权益
>!' ]w{G absolute order of discharge 绝对破产解除令
-+Yark absolute profit margin 绝对利润幅度
&s?uMWR absolute value 实值；绝对值
|%F4`gz8KP absolutely vested interest 绝对既得权益
X?< L<:. absorbed cost 已吸收成本；已分摊成本
SVn@q|N absorption 吸收；分摊；合并
sb8bCEm- \ absorption rate 吸收率；摊配率；分摊率
> 3(,s^ ACB Finance Limited 亚洲商业财务有限公司
$^?VyHXvY acceptable form of reciprocity 合理的互惠条件
A9K$:mL<2 acceptable rate 适当利率；适当汇率
z;<~j=lP acceptance agreement 承兑协议
#Y'b?&b acceptance for honour 参加承兑
=VZ_';b h acceptor 承兑人；接受人；受票人
<? !' acceptor for honour 参加承兑人
Q#qfuwz accident insurance 意外保险
=l*xM/S Accident Insurance Association of Hong Kong 香港意外保险公会
Tt{z_gU6 accident insurance scheme 意外保险计划
rrj.]^E_~ accident year basis 意外年度基准
o '(BL:8 s accommodation 通融；贷款
xypgG;`\ accommodation bill 通融票据；空头票据
> .K%W *t accommodation party 汇票代发人
MOCcp s* account balance 帐户余额；帐户结余
u|AMqS account book 帐簿
."B{U_P& account collected in advance 预收款项
dc1Zh
W4 account current book 往来帐簿
"Z,T%] account of after-acquired property 事后取得的财产报告
X~"p]V_ account of defaulter 拖欠帐目
`Z5dRLrd account payable 应付帐款
s>L.V2!$0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
l*&N<Yu account receivable 应收帐款
Mz2TwU_ account receivable report 应收帐款报表
\
ya@9OA account statement 结单；帐单；会计财务报表
rQ]JM account title 帐户名称；会计科目
vGh>1U: accountant's report 会计师报告
g\.$4 N Accountant's Report Rules 会计师报告规则
~ *"iLf@, accounting and auditing procedure 会计与审计程序；会计与核数程序
vWeY[>oGur Accounting Arrangements 《会计安排》
Jx}-Y*
o accounting basis 会计基础
gSw <C+ accounting by Official Receiver 破产管理署署长呈交的帐目
{R @ V Accounting Circular 《会计通告》
ZBY2, %nAo accounting class 会计类别
@d 7V@F0d accounting date 记帐日期；会计结算日期
K@ cWg C accounting for money 款项核算
*kqC^2t Accounting Officer 会计主任
E JuTv%Y8 accounting period 会计报告期；会计期
5BX ku= M accounting policy 会计政策；会计方针
FibZT1-k accounting practice 会计惯例
j Tt9;?) accounting principle 会计准则
_ ~\ } fY accounting record 会计记录
vVa|E#
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W~D_+[P|_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YkB@fTTS Accounting Society of China 中国会计学会
J-dB accounting statement 会计报表
-/{FGbpR; accounting system 会计制度；会计系统
[
fzYC'A= accounting transaction 会计事项；帐务交易
#*_!Xc9f accounting treatment 会计处理
-XCs?@8EQ accounting year 会计年度
|%XTy7^a accretion 增值；添加
$'Mf$h accrual 应计项目；应累算数目
\#dacQ2E@ accrual basis 应计制；权责发生制
LAxN?ok9gD accrual basis accounting 应计制会计；权责发生制会计
O=}Rp 1 accrue 应累算；应计
8t* sp-cy| accrued benefit 应累算利益
9+N% Io?! accrued charges 应计费用
0`c{9gY. accrued cumulative preference share dividend 应累算的累积优先股股息
r W[;3yMf
accrued expenses 应累算费用
sV%DX5@ accrued interest payable 应付利息；应计未付利息
(M$>*O3SR accrued interest receivable 应收利息；应计未收利息
*{fs{gFw9 accrued right 累算权益
4l %W]' accruing profit 应累算的利润
QtKcv7:4 accumulated fiscal reserve 累积财政储备
,7)h rA$( accumulated profit 累积利润；滚存溢利
EC,`t*< accumulated reserve 累积储备
;; +AdN5 accumulation of surplus income 累积收益盈余
}p2 iF2g9` acquired assets 既得资产
!KK `+ 9/ acquisition 收购；购置；取得
Ri" hU/H{ acquisition cost 购置成本
X=]utn acquisition expenses 购置费用
OR~ui[w acquisition of 100% interest 收购全部股权
=#W:z.w acquisition of control 取得控制权
qNj?Rwc acquisition of fixed assets 购置固定资产
13 #ff acquisition of shell “买壳”
#vV]nI<MF. acquisition price 收购价
t
s Uu act of God 天灾
rn*'[i? acting partner 执事合伙人
4mo/MK&M: active market 买卖活跃的市场；交投畅旺的市场；旺市
2Wluc37 active partner 积极参与的合伙人
;i6~iLY active trading 交投活跃
% mT/y%&: actual circulation 实际流通
;HXk'xN actual cost 实际成本
Ei @ actual expenditure 实际开支；实际支出
#'s$6gT= actual income 实际入息；实际收入；实际收益
\vT~2Y(K actual market 现货市场
e~lFjr] actual price 现货价；实际价格
66eJp-5e8 actual profit 实际利润
t7F0[E'=5\ actual quotation 实盘；实际价位；实际报价
(Fzy8
s actual year basis 按实际年度计算
Q NMZR actuals 实货
|@JTSz*Or actuarial investigation 精算调查
G'/G DN^j actuarial principle 精算原则
iG6]Pr|;e actuarial report 精算师报告
<<MpeMi Actuarial Society of Hong Kong 香港精算学会
8~C}0H actuarial valuation 精算师估值
*2a" 2o actuary 精算师
~-7/9$ay5 ad referendum agreement 暂定协议；有待覆核的协定
/)_4QSz7 ad valorem duty 从价税；按值征税
(cLK hn@ ad valorem duty system 从价税制
j erU[ 3 ad valorem fee 从价费
K& ^qn & ad valorem tariff 从价关税
6;'[v}O^^ additional allowance 额外免税额
6 J,h }S additional amount for unexpired risk 未过期风险的额外款额
,#ZPg_x?1 additional assessable profit 补加应评税利润
?tjEXg>ny additional assessment 补加评税
2w7$"N additional commitment 额外承担
E72N=7v" additional commitment vote 额外承担拨款
# 2_FM!e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YTefEG]|q additional dependent parent allowance 供养父母额外免税额
9S]pC?N]E additional provision 额外拨款
|cY HH $ additional stamp duty 附加印花税
8+oc4~!A@n additional tax 补加税罚款；补加税款
[l5jPL}6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ESV./~K adjudged bankrupt 被裁定破产
PkDt-]G. adjudicated bankrupt 裁定破产人
}}TPu8Rl adjudication fee 裁定费；评定印花税额手续费；评估契据费
<p b adjudication of bankruptcy 裁定破产；宣告破产
2PS ExK57 adjudication of insolvency 裁定无力偿还债务
EWDsBNZaI adjusted actual 经调整的实数；调整后的实数
49*f=gpGj2 adjusted current assets 经调整的流动资产；调整后的流动资产
QZv Q8 adjusted figure 经调整的数字；调整后的数额
[ m:cO6DM, adjusted liabilities 经调整的负债；调整后的负债
D|ze0A@ adjusted loss 经调整的亏损；调整后的亏损
?{TWsuP7 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
I2 0~bW adjusted profit 经调整的利润；调整后的利润
ivo><"Y(r adjusted surplus 经调整的盈余额；调整后的盈余额
j_90iP^5: adjusted value 经调整的价值；调整后的价值
h7E?7nR adjustment 调整；修订；理算〔保险〕
}XBF#BN adjustment centre 调剂中心
L%v@|COQ3 adjustment lag 调整过程的时间差距；调整时差
- nNKUt.I adjustment mechanism 调整机制
45. ks. adjustment of loss 亏损调整
F(`|-E"E; adjustment process 调整过程；调整程序
?Sh]kJ O adjustment range 调整幅度
-r cEG! administered exchange rate 受管制汇率
6NV 592 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5"nq
h}5 administration expenses 行政费用
n^[a}DX0 administration fee 手续费；行政费
Fc`IRPW< administration in bankruptcy 破产管理
RM_% u=jC administration order 遗产管理令
>WLX5i& administrator 管理人；遗产管理人
_?"y1 L. administrator of the estate 遗产管理人
KU$,{Sn6@ admission of debt 债项承认书
4Px|:7~wT8 admission of proof 接纳债权证明
_ =I1 advance 放贷款项；垫付款项；预支款项；预付款项
PzKTEYJL advance account 暂支帐目；预付款帐户
7(o`>7x* advance compensation 预付补偿金
m ^L !_~ advance from shareholder 股东垫款
xbCR4up S advance pending reimbursement 预支以待日后付还
e:
Sd#H! advanced economy 先进经济体系
N@PwC ( advancement 预付；预付财产
l3b=8yn. advances warrant 垫款令
cL#-vW<s3 advancing 贷出
> .NLmzUX adverse balance 逆差
[G8EX 3 adverse exchange 逆汇
Rf4K R hi advertisement addressed to shareholders 在报章刊登的致股东通告
H3$py|}lL advice for collection 托收通知书
ddN(L`nd advice of drawing 提款通知书；汇票通知书
)=GPhC/sw advice of payment 付款通知
O1o>eDE5A Advisory Committee [Securities and Futures Commission]
`G!HGzVx;j 谘询委员会〔证券及期货事务监察委员会〕
Ti )Me-g Advisory Committee on Diversification 经济多元化谘询委员会
=|A Y T6z, affidavit 誓章；遗产申报誓章
P@UE.0NYX affidavit of no receipt 述明无收款的誓章
P.Bw fa affiliate 联号；联营公司；附属公司
n32"cFPpT affiliated company 附属公司；联号；联营公司
NL:-3W7vf affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ShC$ue?Q affordability 负担能力
P0>2 }/;o African Development Bank [AfDB] 非洲开发银行
/Yi4j,8!| after-acquired property 事后取得的财产
ep"{{S5g after-hours dealing 市后交易
\VhG'd3k after-tax profit 税后盈利；税后利润；税后溢利
P x Q] $w agency agreement 代理协议
8'@5X-n D agency expenses 代理机构的开支
AmIW$(Ce agency fee 代理费
|
U0 s1f Agency Law 《代理法》
Szt2 "AR agent 代理人；承销人
(
y !o agent of company 公司代理人
q
n-f&R agent's fee 代理人费；经纪费
G8vDy1`q6 aggregate 总计；总数；总体数字
sDN WB_~ aggregate amount 总款额；总额
mmJnE aggregate assets and liabilities 总体资产与负债
R / " f aggregate at constant price 按固定价格计算的总体数字
AH n!>w, aggregate demand 总需求
giu{,gS0?M aggregate gross position 总持仓量
=$4I} 2 aggregate limit 总限额
v@ QnS aggregate of salaries tax 合计薪俸税
P ` @Rt aggregate performance 总体表现；总体业绩
s 1wlO y aggregate supply 总体供应
t<fah 3hl aggregate surplus 总盈余
0fX` >-X aggregate total 整体总额
P6kD tUXF aggregate value 总值；合计价值
& o x aggregated basis 合计基准
|*JMPg?zI aggregated net chargeable income 合计应课税入息实额
o3+s.7 " aggregation 合并计算；合计；总和
N{bg-%s10i aggregation of incomes of husband and wife 夫妇入息合并计算
t* Ct* aggregation of property 财产的总和
Lqxh y s agio 差价；贴水
Kw" e4 a Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
^k7I+A Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
nxV!mh_ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
kCD] & Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D+:s{IcL< 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
&c!6e<o[p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7~+Fec`Ut* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dQSO8J f agreement for a settlement 授产协议
G7Ck P agreement for assignment 转让协议
glCpA$;VPu agreement for sale 售卖协议；买卖协议
mW!n%f agreement for sale and purchase 买卖协议
\& +Y;:6 agreement for the payment of interest 支付利息协议
w( SY agreement for the repayment of money 还款协议
-){6ynqv agreement of reinsurance 再保险协议
eY #^vB Agricultural Bank of China 中国农业银行
``< #F3 air passenger departure tax 飞机乘客离境税
3'x>$5 W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
40MKf/9 airport tax 机场税
'.z7 )n alcohol duty 酒精税
A z@@0 alienation 让与；让渡；转让
` Ny(S2 alimony 生活费；赡养费
4+>yL+sC%v All Ordinaries Index [AOI] 所有普通股指数
xP ~GpVhLF all risks 全险；综合险
n\D/WL v M All Sales Record for Stock Market 《股票市场成交报告》
V0 {#q/q Allied Capital Resources Limited 新联财务有限公司
i[9gcL" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
OKm,iIp] allocation letter 拨款信件
'lE{Nj *7 allocation of fund 分配款项；预留款项
I~F&@ allocation of profit 利润分配；溢利分配
!m:WoQ / allocation warrant 拨款令
iCpm^ XT allotment 分配；配股
! yj1 X
Ar allotment notice 股份配售通知；配股通知
$+J39%Y!^ allotment of shares 股份分配
0~ nCT&V allowable 可获宽免；免税的
oy
jkk allowable business loss 可扣除的营业亏损
~Yc~_)hD allowable expenses 可扣税的支出
GC # [&>L allowance 免税额；津贴；备抵；准备金
1lIs
jBo g allowance for debts 债项的免税额
]T/%Bau allowance for depreciation by wear and tear 耗损折旧免税额
{M:/HQo allowance for funeral expenses 殡殓费的免税额
Zs/-/C| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N[O .p]8 allowance for repairs and outgoings 修葺及支出方面的免税额
aWimg6 q allowance to debtor 给债务人的津贴
X\!q8KEpR& alteration of capital 资本更改
eCKm4l'BZ alternate trustee 候补受托人
gYN;F u-9Z amalgamation 合并
XM!oN^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g zi=+oJ|4 ambit of charges 征税范围；收费范围
N)cODy([ amended valuation 经修订的估值
` :Wyw<^ American Commodities Exchange 美国商品交易所
j%3 $ytf|p American Express Bank Limited 美国运通银行
yx`@f8Kr American Stock Exchange 美国证券交易所
!-T#dU amortization 摊销
"k + :!D amount due from banks 存放银行同业的款项
>CKa?N; amount due from banks abroad 存放海外银行同业的款项
h(nE)j amount due from holding companies 控股公司欠款
@=w)a amount due from local banks 存放本港银行同业的款项
f 5bX,e)! amount due to banks 银行同业的存款
A4l"^dZc amount due to banks abroad 海外银行同业的存款
%LC)sSq{H amount due to holding companies 控股公司存款
l+6@,TY1U amount due to local banks 本港银行同业的存款
3F;0a ;[ amount due to outport banks 外埠银行同业的存款
=CFg~8 W amount for note issue 发行纸币的款额
VJK4C8] amount of bond 担保契据的款额
bny@AP(CY+ amount of consideration 代价款额
Bi fI.2| amount of contribution 供款数额
NM9Vi Ym>P amount of indebtedness 负债款额
>h2qam amount of principal of the loan 贷款本金额
}mp`!7?>O amount of rates chargeable 应征差饷数额
jS3@Z?x?* amount of share capital 股本额
!V #*(_+n amount of sums assured 承保款额
J%ws-A?6rN amount of variation 变动幅度
Ap\]v2G amount of vote 拨款数额
7>7 n|N amount payable 应付款额
o+ OX^F0 amount receivable 应收款额
_d~GY,WTdO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+>it u J analysis 分析
4V@0L ancillary risk 附属风险
:.H@tBi*E annual account 周年帐目；周年帐目报表；年度决算；年结
V^qBbk%l>D annual accounting date 年结日期
]igCV annual allowance 每年免税额；年积金；年度津贴；年津
gHUW1E annual balance 年度余额
^+~$eg&js annual disposable income 每年可动用收入
$(J)F-DB i annual estimates 周年预算
i)@vHh82 annual fee 年费
Jp)PKS
![ annual general meeting 周年大会
T06w`' aL annual growth rate 年增率；每年增长率
S WsD]rn annual long-term supplement 长期个案每年补助金
7m8:odeF annual pensionable emolument 可供计算退休金的年薪
/Y\q&} annual report 年报
G@ybx[_[@ Annual Report on the Consumer Price Index 《消费物价指数年报》
z}5'TV=^ annual return 周年报表；周年申报表；每年报税表格
c?xeBC1- Annual Return Rules 《周年报表规则》
m|cRj{xZF annual review of consumer prices 每年消费物价回顾
S#+ _HFUK{ annual roll-forward basis 逐年延展方式
)}w-;HX annual salary 年薪
]]V=\.y annual statement 年度报表；年度决算表
FGwgSrXL7 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
z SsogAx annuitant 年金受益人
c$A}mL_ annuity 年金
OB,T>o@ annuity contract 年金合约
TKw>eGe annuity on human life 人寿年金
T^ xp2cZ antecedent debt 先前的债项
Vyx&M U.-J ante-dated cheque 倒填日期支票
0\ $Lnwp_ anticipated expenditure 预期开支
<
R @&<E6 anticipated net profit 预期纯利
Ej VB\6, anticipated revenue 预期收入
9D%~~~
%b anti-inflation measure 反通货膨胀措施
Eh_[8:dK anti-inflationary stance 反通货膨胀立场
#@5 jOi apparent deficit 表面赤字
a~tBg y+9 apparent financial solvency 表面偿债能力
t.O4-+$ig apparent partner 表面合伙人
B;{sr 'CP application for personal assessment 个人入息课税申请书
hW c M. application of fund 资金应用
@qJv application to release as liquidator and to destruct the books of accounts and documents
x~yd/ R 申请免除清盘人职务及毁灭帐簿与文件
6 d 8n1_ appointed actuary 委任精算师
kS7T ' [d appointed auditor 委任核数师；委任审计师
/_bM~g appointed trustee 委任的受托人
Ug O \+cI appointer 委任人
B T{({ 3 apportioned pro rata 按比例分摊
yFP# z5G apportionment 分配；分摊
\}qv}hU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b;|^62 apportionment formula 分摊方程式
]Ot l(\v(h apportionment of estate duty 遗产税的分摊
p/ s5 [>N appraisal 估价；评估
}S&SL) appreciable growth 可观增长
wA)R7%& appreciable impact 显着影响
`[1]wV5(5@ appreciable increase 可观增长
==j3 9 appreciation 增值；升值
b}G +7B appreciation against other currencies 相对其他货币升值
C[$<7Mi|; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V' ?nS&,i appreciation tax 增值税
*JOv appropriation 拨款；拨用；拨付
g(;ejKSR appropriation account 拨款帐目
J.`.lQ$z Appropriation Bill 拨款法案
CUw
9aH appropriation-in-aid system 补助拨款办法
]R ]X#jm approved assets 核准资产
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Bp6Evi approved budget 核准预算
E3KPJ`=!*" approved charitable donation 认可慈善捐款
\J\1i=a-= approved charitable institution 认可慈善机构
ZNA?`Z)f approved currency 核准货币；认可货币
h; unbz approved estimates 核准预算
Qg oXOVo6 approved estimates of expenditure 核准开支预算
qx? lCz a" approved overseas insurer 核准海外保险人
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8!N{NV approved overseas trust company 核准海外信托公司
x[oYN9O approved pooled investment fund 核准汇集投资基金
y.eBFf approved provident fund scheme 认可公积金计划
B'0Il"g' approved provision 核准拨款
CC87<>V approved redeemable share 核准可赎回股份
$fvUb_n approved regional stock 认可地区性证券
\1B*iW approved retirement scheme 认可退休金计划
da^9Fb approved subordinated loan 核准附属贷款
{S&&X&A`v arbitrage 套戥；套汇；套利
,[hJi3xM arbitrageur 套戥者；套汇者
kI;^V arbitrary amount 临时款项
O@Kr}8^, arrangement 措施；安排；协定
^e 6(#SqR arrears 欠款
ohyUvxvj arrears of pay 欠付薪酬
XF$C)id2p arrears of revenue 逾期未收税款；逾期未收的帐项
XZT( :( articles of association 组织章程；组织细则；组织章程细则
( jyJ-qe Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3a S>U # ascertainment of profit 确定利润
%`\{Nx k "Asia Clear" “亚洲结算系统”
Zj^H3 h Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Tuy *Df Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
J)[(4R> Asian Development Fund [ADF] 亚洲发展基金
t r} $82Po Asian dollar bond 亚洲美元债券
V) Xcn'h Asian dollar market 亚洲美元市场
?{dno = Asian dollar rate 亚洲美元利率
\5l}5<| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8UZE C-K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?k?Hp:8?= asked price 沽盘；喊价；索价；卖方报价
8+ W^t I assessable income 应评税入息
8vP)qy8 assessable loss 应评税亏损
TP ^0`L assessable profit 应评税利润
vT~ a} assessable value 应评税值
A| +{x4s` assessed profit 估定利润
j)5Vv
K\ assessed value 经评估价值
1FX-# Y `e assessment 评税；评定；估价；评税单
;g*6NzdA assessment number 评税编号；估价编号
}?^G= IP4( assessment of additional tax 补加税评税
}A;Xd/,'r assessment of performance 业绩评估；实绩评价
iB`m! g6$ Assessor 评税主任
KKzvoc?Bt asset price bubbles 资产价格泡沫
sig_2; asset-backed securities 具资产保证的证券
~}11 6K assets accretion 资产增值
x1et,&, assets and liabilities 资产与负债
/P%:u0fX, assets betterment statement 资产递增表；资产改进表
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oW97l assets lending 实物放款；有抵押贷款
5%$#3LT| assets of the company passing on the death 死者去世时转移的公司资产
^eRuj)$5A assets pledged as security for liabilities 用作负债抵押的资产
:[&X*bw[ assets portfolio 资产投资组合
;D7jE+ assets price 资产价格
Sm,$~~iq} assets quality 资产质素
]=3O,\ assets realization 资产变现
A.FI] K@ assets refinancing arrangement 资产再集资安排
Z-?9F`} assets securitization 资产证券化
G!IQ<FuY assets situated outside Hong Kong 在香港以外地方的资产
)Fw)&5B! assets stripping 削减资产；拆卖资产
G Xl?Zg assets value 资产值
XTJ>y@ assignee 承让人
Z0=OR^HjA assignment 转让；转让书；转让契
ao!r6:&v$e assignment of interest 权益转让
(r4\dp& assignment of letters patent and trade mark 专利证书及商标转让
,d+mT^jN assignment of property 物业转让；物业转让书
,L;vN6~ assignment right 转让权
_<7FR:oBZ assignor 转让人
ihVQ,Ct h associate 有联系的人；有关连人士；相联者；合伙人；联系人
mI%/k7:sf Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-Me\nu8(RF associate member 附属会员
G;;~xfE' associated body corporate 相联法人团体
I'C , ' associated company 相联公司；联属公司
u"jnEKN0y associated corporation 相联法团
K; PpS*! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!)=o,sVA 公认会计师公会〔英国〕
nz\fN?q Association of Futures Exchange Brokers 香港期货经纪协会
Vvj]2V3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[ )A#9L~s= association of underwriters 承保人组织
~aG-^BAS assumption of control 接管
*@nUas 2" assurance 担保；保险；转易；转易书
s|T7)PgR assurance of interest 权益的转易
Kc0OLcu^d at 19XX price 按一九ＸＸ年价格计算
A2d2V**Z at a discount 按赔价计算；按贴水价格计算；打折扣
!*g AGt_ at a premium 按溢价计算；按升水价格计算
3XtGi<u at call 通知付款；按通知
z<>_*Lfj at constant market price 按固定市价计算
`%3p.~> at constant price 按固定价格计算
e Zi<C}z at cost 按成本计算
$@)d9u
cd at current market price 按当时市价计算；按现时市价计算
>lm L at current price 按当时价格计算；按现时价格计算
G
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dk/*%a
+ at money-of-the-day price 按付款当日价格计算
}q W a E at or better 按指定或较佳价位〔买卖指令〕
beE % %C]X at par 按面值计算；平价
D$E9%'ir at sight 见票即付
:F=nb+HZ at the close 按收市盘
;G]'}$`/q at the opening 按开市盘
(?y2@I} attestation 见证；见证条款
5 nAF =Bj at-the-money option 平价期权
(q N(#~ attorney 受权人；受托代表人
]s@8I2_ attornment 新拥有人承认书
,IE0+!I attributable profit 可归属利润
8 zWPb attributable share value 可归属股份价值
QO k"UP Auckland Stock Exchange 奥克兰证券交易所
`F 8;{`a auction 拍卖
oF R'GUQC auctioneer 拍卖商
G N c|)$ audit 审计；核数
VYo;[ue([ Audit Commission 审计署
D: t ZiS=0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wf%Ep#^6} 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〕
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b#Rc audit review 帐目审查
gq3OCA!cX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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M _SNv audited account 审计帐目；经审计的帐目
yW?%c#9D audited annual account 经审计的周年帐目
LB7I`W audited balance sheet 经审计的资产负债表
P'9io!Z-s auditor 核数师；核数主任；审计师
[)>8z8'f auditor's certificate 核数师证明书；审计师证明书
L W5ggU/ auditor's report 核数师报告；审计师报告
!p2,|6Y `y Aussie bond 澳元债券
.6o y> 4 austerity budget 紧缩预算
G | oG: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#`0z=w/) Australia All Ordinaries Index 澳洲所有普通股票指数
G!%X Q\a! Australian Dollar [AUD] 澳元
y/hvH"f Australian Options Market 澳大利亚期权市场
l>Ja[`X@ Australian Securities Commission 澳洲证券事务监察委员会
iGVb.=) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q$/F gS
Australian Stock Exchange 澳大利亚证券交易所
>Eg . c Austrian Schilling [ATS] 奥地利先令
}AZx/[k
|z authentication 认证；鉴证
_6zP] |VBr authority to purchase 委托购买证；委购书
5XO'OSdYq authorization 认可；核准；授权；授权书
_J~ta. authorization by direction 指示授权
-Bv1}xf=6 authorization by instruction 指令授权
f ?zK " authorization by warrant 令状授权
$'{`i 5XB authorization of unit trust 单位信托的认可
VQjFEJ authorized agent 指定代理人
.+ L_!A authorized capital 法定资本
@ aN=U= authorized clerk 出市员
N%|Vzc authorized dealer 认可交易商
Tc5OI' -V authorized financial institution 认可财务机构
?V:]u 3 authorized fund 认可基金
[3sxzU!t~ authorized fund house 获授权的基金公司；认可基金公司
A<X :K
nl authorized institution 认可机构
dQ`ZrWd_U authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ur,"K' w authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
NG!cEo:2aa authorized insurer 获授权保险人；获认可承保人
X8n/XG ~_ authorized investment 特准投资项目
{^5 <{j3e authorized person 获授权人
p2DNbY\] authorized representative 获授权代表
\ +-hn authorized share capital 法定股本
j I2gi1 ,a automated quotation system 自动报价系统
mYOdBd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@ TPgA(5NR 自动交易系统〔香港期货交易所有限公司〕
fZ~kw*0* automatic adjustment mechanism 自动调整机制
#0<y 0uJ(y automatic adjustment system 自动调整系统
;@YF} %!+W Automatic Clearing House 自动票据交换所
U2>dwn automatic exchange rates accumulation system 自动化汇率累集系统
UEQ'D9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S ]%U] automatic teller machine [ATM] 自动柜员机
4[C BW autopay 自动转帐
6O@ ^`T available assets 可用资产
mc=! X available fiscal reserve 现存财政储备
2 T(,H.O available profit 可用利润
y_4krY|Zx Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ji)4WG /1 average 平均；平均数；海损
;n7|.O]* average basic salary 平均基本薪金
q|$>H6H4b average consumer expenditure 平均消费开支；一般消费开支
Pzm!`F^r} average cost 平均成本
5az
4N T average cost of land production 增辟土地平均成本
3a uJ^B} average daily turnover 平均每日成交额
pg}+lYGP average daily wage rate 平均每日工资率
:n>ccZeMv average expenditure pattern 平均开支模式
rE{Xo:Cf average growth rate 平均增长率
cYWy\+ average net fixed assets 固定资产平均净值
p1VahjRE- average of relatives 相对价格平均数
90h1e7ZcC average price 平均价格
fov=Yd! average propensity to consume 平均消费倾向；一般消费倾向
kGuk
-P average propensity to save 平均储蓄倾向；一般储蓄倾向
:CkR4J!m3 average rate 平均率
<X I35\^ average revenue 平均收入；平均收益
#C,f/PXfaB average stock 平均库存；平均存货
"X{ aS} average yearly rent 平均年租
NzeI/f3K5 avoidance of double taxation 避免双重课税
U_}A{bFG avoidance of tax 避税
