A:
vLD:(qTi A share Ａ股；甲类股份
^>t-v abatement of tax 减税；减扣免税额
8L@UB6b\ ABN AMRO Bank N.V. 荷兰银行
?|gGsm+ above-the-line expenditure 线上项目支出；经常预算支出
bmSpbX\ above-the-line receipt 线上项目收入；经常预算收入
&0Fp P&Z( ABSA Asia Limited 南非联合亚洲有限公司
e(4bx5 <* absolute change 绝对数值变更
4bFv"b absolute expenditure 实际开支
U8C w7u2 absolute guideline figure 绝对准则数字
W[@"H1b VH absolute interest 绝对权益
aJ% e'F[ absolute order of discharge 绝对破产解除令
`W
D*Q-&n absolute profit margin 绝对利润幅度
-aTg>Q|g& absolute value 实值；绝对值
8UjCX[v absolutely vested interest 绝对既得权益
]5aux
>.n absorbed cost 已吸收成本；已分摊成本
dawVE
O absorption 吸收；分摊；合并
%'$cH$%~J
absorption rate 吸收率；摊配率；分摊率
FA<Z37: ACB Finance Limited 亚洲商业财务有限公司
{^2({A#& acceptable form of reciprocity 合理的互惠条件
".Tf< F acceptable rate 适当利率；适当汇率
O1l4gduN|i acceptance agreement 承兑协议
Xd90n>4S acceptance for honour 参加承兑
|% la acceptor 承兑人；接受人；受票人
8H HgN`_ acceptor for honour 参加承兑人
KzxW?Ji$S accident insurance 意外保险
])3lH%4- Accident Insurance Association of Hong Kong 香港意外保险公会
e2,<,~_K6 accident insurance scheme 意外保险计划
PxdJOtI" accident year basis 意外年度基准
* q\HFI accommodation 通融；贷款
l{B< "+8 accommodation bill 通融票据；空头票据
\" 5F;J accommodation party 汇票代发人
b tr x?k( account balance 帐户余额；帐户结余
,3g]= f account book 帐簿
vV\/pu8 account collected in advance 预收款项
PaU@T! v account current book 往来帐簿
?];~N5<' account of after-acquired property 事后取得的财产报告
eB} sg4 account of defaulter 拖欠帐目
x);?jxd account payable 应付帐款
2-
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Hzk1LKsT# account receivable 应收帐款
#b<lt'gC account receivable report 应收帐款报表
'Sb6
w+ account statement 结单；帐单；会计财务报表
bU Z&}(/ account title 帐户名称；会计科目
$u0+29T2O accountant's report 会计师报告
&].1[&M] Accountant's Report Rules 会计师报告规则
NjCLL`?f accounting and auditing procedure 会计与审计程序；会计与核数程序
}I'>r(K Accounting Arrangements 《会计安排》
AyI}LQm]u accounting basis 会计基础
lD+y, "; accounting by Official Receiver 破产管理署署长呈交的帐目
;d' O. i= Accounting Circular 《会计通告》
E<fwl1<88 accounting class 会计类别
k6 h^ accounting date 记帐日期；会计结算日期
^b/q|(Nu& accounting for money 款项核算
"S:NU .c? Accounting Officer 会计主任
E l 8.D3 accounting period 会计报告期；会计期
6nhfI\q3wY accounting policy 会计政策；会计方针
Z<m'he accounting practice 会计惯例
N]P*6sf-6 accounting principle 会计准则
' _yk_[/ accounting record 会计记录
AK\g -]8
accounting report 会计报告
Ph!NY i, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0 6v5/Xf Accounting Society of China 中国会计学会
V%KW[v<G< accounting statement 会计报表
,EJ [I^ accounting system 会计制度；会计系统
BtBt>r(* accounting transaction 会计事项；帐务交易
dUVT Q18F accounting treatment 会计处理
p]IhQnj2 accounting year 会计年度
,Z\,IRn accretion 增值；添加
5O;oo@A:[ accrual 应计项目；应累算数目
'H -YFB$l accrual basis 应计制；权责发生制
PI<s5bns
{ accrual basis accounting 应计制会计；权责发生制会计
d4=u`2w accrue 应累算；应计
Spw=+z<<Ub accrued benefit 应累算利益
^=M(K '' accrued charges 应计费用
|k9j )Hg( accrued cumulative preference share dividend 应累算的累积优先股股息
gJcL{ ] accrued expenses 应累算费用
hI#M {cz accrued interest payable 应付利息；应计未付利息
{*P 7) accrued interest receivable 应收利息；应计未收利息
YyBq+6nq5 accrued right 累算权益
IXk'?9 accruing profit 应累算的利润
/ P:W Q* accumulated fiscal reserve 累积财政储备
6!L*q accumulated profit 累积利润；滚存溢利
HC, 0" W accumulated reserve 累积储备
lkJ#$Ik& accumulation of surplus income 累积收益盈余
rVW'KN acquired assets 既得资产
qk{UO
< acquisition 收购；购置；取得
dM;WG;8e acquisition cost 购置成本
#a>!U'1| acquisition expenses 购置费用
NGD2 z. acquisition of 100% interest 收购全部股权
R$,iDv.jI acquisition of control 取得控制权
~G^doj3|+ acquisition of fixed assets 购置固定资产
,]N%(>ot acquisition of shell “买壳”
P VW9iT+c acquisition price 收购价
aV%rq9Tp act of God 天灾
/XK`v=~(l{ acting partner 执事合伙人
|*| a~t active market 买卖活跃的市场；交投畅旺的市场；旺市
u\; dU nr active partner 积极参与的合伙人
2gI_*fG1 active trading 交投活跃
DG
FvRB actual circulation 实际流通
rKO*A7vE actual cost 实际成本
I%WK*AORM actual expenditure 实际开支；实际支出
'aWZ#GS* actual income 实际入息；实际收入；实际收益
`lOoT actual market 现货市场
JF=ABJ= actual price 现货价；实际价格
zt%Fvn4/pF actual profit 实际利润
u(a&x|WY actual quotation 实盘；实际价位；实际报价
,H1~_|)< actual year basis 按实际年度计算
-KiS6$- actuals 实货
D6:J*F&? actuarial investigation 精算调查
#I wB actuarial principle 精算原则
=KD*+.'\/ actuarial report 精算师报告
VO6y9X" Actuarial Society of Hong Kong 香港精算学会
N UtyUv actuarial valuation 精算师估值
*<j @+Ch actuary 精算师
',%&D A2 ad referendum agreement 暂定协议；有待覆核的协定
v%Q7 \X( ad valorem duty 从价税；按值征税
o/
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SX,z J`" ad valorem fee 从价费
,p1]_D& ad valorem tariff 从价关税
1uQf} additional allowance 额外免税额
=^M t#h." additional amount for unexpired risk 未过期风险的额外款额
b(Xg6 additional assessable profit 补加应评税利润
_Q}z 6+_\ additional assessment 补加评税
.NC}TFN| additional commitment 额外承担
/)| y+<E]} additional commitment vote 额外承担拨款
Q~{@3<yEI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O+J;Hp;\_ additional dependent parent allowance 供养父母额外免税额
9 F4|T7? additional provision 额外拨款
C^tC} n1D( additional stamp duty 附加印花税
u K5Px! additional tax 补加税罚款；补加税款
dfcG'+RU} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*p!dd?8 adjudged bankrupt 被裁定破产
^w\uOd` adjudicated bankrupt 裁定破产人
B6o AW ,3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
%C:XzK-x adjudication of bankruptcy 裁定破产；宣告破产
{r8CzJ'f adjudication of insolvency 裁定无力偿还债务
!Esiq<Yh adjusted actual 经调整的实数；调整后的实数
c.WT5|:qw adjusted current assets 经调整的流动资产；调整后的流动资产
C%>7mz-v5 adjusted figure 经调整的数字；调整后的数额
6iWuBsal adjusted liabilities 经调整的负债；调整后的负债
, &SJ?XAs adjusted loss 经调整的亏损；调整后的亏损
u{,^#I} adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
](D [T adjusted profit 经调整的利润；调整后的利润
jw[`\h}8 adjusted surplus 经调整的盈余额；调整后的盈余额
k5YDqG n'q adjusted value 经调整的价值；调整后的价值
3 !L)7Z/ adjustment 调整；修订；理算〔保险〕
{ Se93o adjustment centre 调剂中心
(~oPr +d adjustment lag 调整过程的时间差距；调整时差
jGCW ^#GE adjustment mechanism 调整机制
oH0 \6:S adjustment of loss 亏损调整
BKEB,K=K@ adjustment process 调整过程；调整程序
{xX|5/z adjustment range 调整幅度
|&Q=9H*e administered exchange rate 受管制汇率
=$Z'F<|d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CmZ?uo+Y administration expenses 行政费用
#p >PNW- administration fee 手续费；行政费
elN3B91\6r administration in bankruptcy 破产管理
$7,dKC & administration order 遗产管理令
;xc administrator 管理人；遗产管理人
Su7?-vY administrator of the estate 遗产管理人
g:g>;" B
O admission of debt 债项承认书
"e"`Or admission of proof 接纳债权证明
|D~MS`~qd5 advance 放贷款项；垫付款项；预支款项；预付款项
T9^i#8-^ advance account 暂支帐目；预付款帐户
wkGF&U advance compensation 预付补偿金
[% jg;m advance from shareholder 股东垫款
4\?B ,! advance pending reimbursement 预支以待日后付还
&g`a [# advanced economy 先进经济体系
"n:9Jq Pb advancement 预付；预付财产
x1~`Z}LX0 advances warrant 垫款令
aZRgd^4 advancing 贷出
M: 6 cma5 adverse balance 逆差
LtQy(F%8/ adverse exchange 逆汇
-*EJj>x advertisement addressed to shareholders 在报章刊登的致股东通告
bCF63(0 advice for collection 托收通知书
%YXC-E3@O advice of drawing 提款通知书；汇票通知书
o\#C] pp advice of payment 付款通知
uP$K { ) Advisory Committee [Securities and Futures Commission]
rW^&8E[ 谘询委员会〔证券及期货事务监察委员会〕
5c#L6 dA) Advisory Committee on Diversification 经济多元化谘询委员会
*;m721# affidavit 誓章；遗产申报誓章
=aCv
Xa&, affidavit of no receipt 述明无收款的誓章
J}x5Ko@ affiliate 联号；联营公司；附属公司
HUJ $e2[ affiliated company 附属公司；联号；联营公司
NXx}KF c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
JnZxP> 2B affordability 负担能力
Uu(W62 African Development Bank [AfDB] 非洲开发银行
CeQcnJU after-acquired property 事后取得的财产
TCEb z8ql after-hours dealing 市后交易
,P|PPx%@ after-tax profit 税后盈利；税后利润；税后溢利
/vhh2` agency agreement 代理协议
SnqLF
/d agency expenses 代理机构的开支
4c% :?H@2 agency fee 代理费
jmIP c3O0 Agency Law 《代理法》
L*Y }pO agent 代理人；承销人
r,}Zc W+ agent of company 公司代理人
Q,$x6YwE agent's fee 代理人费；经纪费
}fhVn;~}8 aggregate 总计；总数；总体数字
s)V^_@Z 9 aggregate amount 总款额；总额
Cw_ <t aggregate assets and liabilities 总体资产与负债
Ov9.qNT aggregate at constant price 按固定价格计算的总体数字
* <@ aggregate demand 总需求
li{_biey} aggregate gross position 总持仓量
~EN@$N^h aggregate limit 总限额
^Z!W 3q Q aggregate of salaries tax 合计薪俸税
IE6/
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6f?DW-)jp/ aggregate supply 总体供应
DW-LkgfA aggregate surplus 总盈余
SXT/9FteZ aggregate total 整体总额
, ^nUi c aggregate value 总值；合计价值
E'ZWSpP aggregated basis 合计基准
;f><;X~KX aggregated net chargeable income 合计应课税入息实额
TnG"_VK9R aggregation 合并计算；合计；总和
HCu1vjU(] aggregation of incomes of husband and wife 夫妇入息合并计算
.D) }MyKnu aggregation of property 财产的总和
'G^=>=w|Nv agio 差价；贴水
>GcFk& x 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》
3w@)/ujn Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
eAqQ~)8^ 《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》
YT_kM y> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eQc!@*:8U 《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》
BoXCc"q[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J+T Ym%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》
8(A:XQN"h agreement for a settlement 授产协议
j)uIe)wZw agreement for assignment 转让协议
Fg~,1[8w< agreement for sale 售卖协议；买卖协议
$xl*P# agreement for sale and purchase 买卖协议
|QY+vO7fxj agreement for the payment of interest 支付利息协议
x:2_FoQ agreement for the repayment of money 还款协议
`i{ :mio agreement of reinsurance 再保险协议
0I
k@d'7 Agricultural Bank of China 中国农业银行
Dn@ n:m air passenger departure tax 飞机乘客离境税
MT*b+&1e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m Z5UaSG airport tax 机场税
ZLV~It&) alcohol duty 酒精税
jPd<h{js alienation 让与；让渡；转让
LU]~d< i99 alimony 生活费；赡养费
C
}[ u[) All Ordinaries Index [AOI] 所有普通股指数
vi2xonq^ all risks 全险；综合险
g(`6cY[} All Sales Record for Stock Market 《股票市场成交报告》
WP>O7[| Allied Capital Resources Limited 新联财务有限公司
#B?7{#.1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C+iP
@~ allocation letter 拨款信件
C {Zv.+F allocation of fund 分配款项；预留款项
uZ^i8;i allocation of profit 利润分配；溢利分配
nMnc&8r allocation warrant 拨款令
n Ye} d! allotment 分配；配股
25TEbp[dy allotment notice 股份配售通知；配股通知
i|| YD-hkK allotment of shares 股份分配
&A9+%kOk> allowable 可获宽免；免税的
fG{oi(T allowable business loss 可扣除的营业亏损
kb6v2 ^8H allowable expenses 可扣税的支出
3ty){#: allowance 免税额；津贴；备抵；准备金
f]lDJ?+
M allowance for debts 债项的免税额
iO@wqbg$6 allowance for depreciation by wear and tear 耗损折旧免税额
w"e2}iE7 allowance for funeral expenses 殡殓费的免税额
hi=U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ooAZ,l=8 allowance for repairs and outgoings 修葺及支出方面的免税额
UOu&sg*o2B allowance to debtor 给债务人的津贴
w7C=R8^ alteration of capital 资本更改
IIPf5
Z}A alternate trustee 候补受托人
BE2{qO{ amalgamation 合并
3k/Mig T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HfF$ >Z'kM ambit of charges 征税范围；收费范围
3)ip@29F amended valuation 经修订的估值
I,[EL{fz American Commodities Exchange 美国商品交易所
e'6?iLpy American Express Bank Limited 美国运通银行
?/wloLS47 American Stock Exchange 美国证券交易所
pGFocw amortization 摊销
Xx^c?6YM amount due from banks 存放银行同业的款项
1K`A.J:Uy amount due from banks abroad 存放海外银行同业的款项
/[s$A? amount due from holding companies 控股公司欠款
J]UH q$B amount due from local banks 存放本港银行同业的款项
:NL N xK amount due to banks 银行同业的存款
A3n"zxU amount due to banks abroad 海外银行同业的存款
O rBFe *2y amount due to holding companies 控股公司存款
QKO(8D 6+ amount due to local banks 本港银行同业的存款
q
mB@kbt amount due to outport banks 外埠银行同业的存款
l.BNe)1!22 amount for note issue 发行纸币的款额
\9p;md` amount of bond 担保契据的款额
8n)Q^z+
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D6t] E)FH amount of contribution 供款数额
9 2EMDKJ amount of indebtedness 负债款额
yi OF& amount of principal of the loan 贷款本金额
>W< 5$ .G amount of rates chargeable 应征差饷数额
1<83MO; amount of share capital 股本额
J\V(MN, amount of sums assured 承保款额
,b4&$W]. amount of variation 变动幅度
~iWSc8- amount of vote 拨款数额
S&*pR3,u amount payable 应付款额
v4$,Vt:7 amount receivable 应收款额
N[-)c,O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}>w4! analysis 分析
)sHPIxHI ancillary risk 附属风险
F'I6a E% annual account 周年帐目；周年帐目报表；年度决算；年结
kQ8 WO|bA annual accounting date 年结日期
tpN}9N annual allowance 每年免税额；年积金；年度津贴；年津
UwU]l17~ annual balance 年度余额
UL%ihWq annual disposable income 每年可动用收入
F?B=:8,} annual estimates 周年预算
#k)\e;,X annual fee 年费
ooQ( bF annual general meeting 周年大会
Q 1Ao65 annual growth rate 年增率；每年增长率
.yPx'_ e annual long-term supplement 长期个案每年补助金
ZT ZE_[ annual pensionable emolument 可供计算退休金的年薪
H~Cfni; annual report 年报
WQx; tX Annual Report on the Consumer Price Index 《消费物价指数年报》
KfNXX>' annual return 周年报表；周年申报表；每年报税表格
_SqrQ Annual Return Rules 《周年报表规则》
9[ D7 N annual review of consumer prices 每年消费物价回顾
YC'~8\x3 z annual roll-forward basis 逐年延展方式
@H h"Y1B annual salary 年薪
L nGSYrx1 annual statement 年度报表；年度决算表
6qlr +f 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
vvxj{fxb) annuitant 年金受益人
;>N ~ ,Q annuity 年金
z3]U% y(, annuity contract 年金合约
639k&" V annuity on human life 人寿年金
V{{x~Q9 antecedent debt 先前的债项
_3a
5/IZ ante-dated cheque 倒填日期支票
3iw9jhK!W anticipated expenditure 预期开支
1tW:(~ =a; anticipated net profit 预期纯利
+b W| Q>u anticipated revenue 预期收入
@_3$(*n$~ anti-inflation measure 反通货膨胀措施
x(=x;X$[^ anti-inflationary stance 反通货膨胀立场
cmI#R1\ apparent deficit 表面赤字
ub5hX{uT apparent financial solvency 表面偿债能力
Hea<!z PH apparent partner 表面合伙人
hT"K}d;X application for personal assessment 个人入息课税申请书
Ziimz}WHF application of fund 资金应用
".f:R9- application to release as liquidator and to destruct the books of accounts and documents
Umg81! 申请免除清盘人职务及毁灭帐簿与文件
9DX3]Z\7X appointed actuary 委任精算师
S!_?# ^t appointed auditor 委任核数师；委任审计师
]?{lQ0vw'w appointed trustee 委任的受托人
AHJ;>"] appointer 委任人
6^;!9$G|D* apportioned pro rata 按比例分摊
1#"Q' ,7 apportionment 分配；分摊
J B@VP{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
U I C? S apportionment formula 分摊方程式
vq1&8=
apportionment of estate duty 遗产税的分摊
,np`:fBMy appraisal 估价；评估
;0}2@Q2@ZK appreciable growth 可观增长
mC92J@m/L! appreciable impact 显着影响
PBtU4) appreciable increase 可观增长
E e>j7k.G. appreciation 增值；升值
uW=NH;u appreciation against other currencies 相对其他货币升值
"~C#DZwt{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D5u"4\g< & appreciation tax 增值税
#Ca's'j&f appropriation 拨款；拨用；拨付
Q%Q?q)x appropriation account 拨款帐目
3:lp"C51 Appropriation Bill 拨款法案
nX%'o`f appropriation-in-aid system 补助拨款办法
EG4bFmcs approved assets 核准资产
<9a_wGs approved basket stock 认可一篮子证券
XWpnZFjE approved budget 核准预算
vp-7>Wj approved charitable donation 认可慈善捐款
pVS2dwBqE approved charitable institution 认可慈善机构
"B3: m-' approved currency 核准货币；认可货币
Ba|}C(Ws? approved estimates 核准预算
y4We}/-< approved estimates of expenditure 核准开支预算
Gc z@ze approved overseas insurer 核准海外保险人
gecT*^ approved overseas trust company 核准海外信托公司
jDXGm[U approved pooled investment fund 核准汇集投资基金
?^ezEpW approved provident fund scheme 认可公积金计划
^jjJM| a approved provision 核准拨款
x*8f3^ wE approved redeemable share 核准可赎回股份
, 9wenr approved regional stock 认可地区性证券
% 3-\3qx* approved retirement scheme 认可退休金计划
zy6(S_j approved subordinated loan 核准附属贷款
r5fkt>HZ arbitrage 套戥；套汇；套利
g*?+ ~0"`Y arbitrageur 套戥者；套汇者
_ZM9
"<M-X arbitrary amount 临时款项
Ty0 T7D arrangement 措施；安排；协定
ZQ-` l:G arrears 欠款
k5QD5/Ej arrears of pay 欠付薪酬
[j]J_S9jJ arrears of revenue 逾期未收税款；逾期未收的帐项
>y db? articles of association 组织章程；组织细则；组织章程细则
G4%M$LJ h Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_% 9+U [@ ascertainment of profit 确定利润
s/vOxGc "Asia Clear" “亚洲结算系统”
ZQ' z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fw v
T2G4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aU<D$ I Asian Development Fund [ADF] 亚洲发展基金
,x "yZ Asian dollar bond 亚洲美元债券
->2wrOH|H Asian dollar market 亚洲美元市场
#C;zS9(]B Asian dollar rate 亚洲美元利率
dFP-(dX# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l9 NOzAH3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]RX tC* asked price 沽盘；喊价；索价；卖方报价
o(d_uJOB assessable income 应评税入息
+)JNFy - assessable loss 应评税亏损
;Up'~BP ( assessable profit 应评税利润
6a%:zgkOpu assessable value 应评税值
H#|Z8^ *Ds assessed profit 估定利润
} } ``~ assessed value 经评估价值
x ?f0H k+ assessment 评税；评定；估价；评税单
3Zaq#uA assessment number 评税编号；估价编号
)+w/\~@ assessment of additional tax 补加税评税
BbXU| QtY assessment of performance 业绩评估；实绩评价
Iu-'o Assessor 评税主任
8_<&f%/ asset price bubbles 资产价格泡沫
18 O@ 1M asset-backed securities 具资产保证的证券
$(KIB82& assets accretion 资产增值
Mm5U`mB assets and liabilities 资产与负债
d DIQ+/mmg assets betterment statement 资产递增表；资产改进表
Y/^[qD assets lending 实物放款；有抵押贷款
%
UW=: assets of the company passing on the death 死者去世时转移的公司资产
C7b
5%a! assets pledged as security for liabilities 用作负债抵押的资产
rq<`(V'2 assets portfolio 资产投资组合
192 .W+H< assets price 资产价格
V~J*49t&2J assets quality 资产质素
5Cc6 ,
] assets realization 资产变现
P1 7> 6)a assets refinancing arrangement 资产再集资安排
5:*5j@/S assets securitization 资产证券化
%z-dM` i assets situated outside Hong Kong 在香港以外地方的资产
FE8+E\ U? assets stripping 削减资产；拆卖资产
d7W%zg \T assets value 资产值
9Qt)m
fqM assignee 承让人
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assignment 转让；转让书；转让契
.8T\Nr\~2 assignment of interest 权益转让
7y>Tn`V8G assignment of letters patent and trade mark 专利证书及商标转让
JHvFIo assignment of property 物业转让；物业转让书
0)A=+zSS1 assignment right 转让权
<CNE>@-f assignor 转让人
ERp:EZ' associate 有联系的人；有关连人士；相联者；合伙人；联系人
wUru1_zjO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
pG,<_N@P associate member 附属会员
~a 'nHy1 associated body corporate 相联法人团体
jo,6Aog|u associated company 相联公司；联属公司
lQh
E]m>+ associated corporation 相联法团
; @ 7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8l U;y)Z 公认会计师公会〔英国〕
gq
H`GI Association of Futures Exchange Brokers 香港期货经纪协会
P<>[e 9| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?@Z7O.u association of underwriters 承保人组织
yD "] { assumption of control 接管
5h|'DO x|o assurance 担保；保险；转易；转易书
sT d}cP assurance of interest 权益的转易
6PiEa( at 19XX price 按一九ＸＸ年价格计算
9Tzc(yCY at a discount 按赔价计算；按贴水价格计算；打折扣
4]"a;( at a premium 按溢价计算；按升水价格计算
r@|R-Binz at call 通知付款；按通知
m5e\rMN~>\ at constant market price 按固定市价计算
e.h~[^zg at constant price 按固定价格计算
kj x> at cost 按成本计算
S8*^ss>?^R at current market price 按当时市价计算；按现时市价计算
&[NVP &9&U at current price 按当时价格计算；按现时价格计算
Ezi' 2Sc at factor cost 按要素成本计算；按生产要素成本计算
VKT@2HjNT` at money-of-the-day price 按付款当日价格计算
&|/vM. at or better 按指定或较佳价位〔买卖指令〕
5XzrS-I+X@ at par 按面值计算；平价
TRSOO} at sight 见票即付
?O!]8k`1$ at the close 按收市盘
!$D&6M|C8l at the opening 按开市盘
f8^"E $" attestation 见证；见证条款
3|q2rA at-the-money option 平价期权
Lqg] Fd attorney 受权人；受托代表人
M,&tA1CH attornment 新拥有人承认书
P\.WXe#j attributable profit 可归属利润
]9fS@SHdx attributable share value 可归属股份价值
qO7fbql_ Auckland Stock Exchange 奥克兰证券交易所
j -#E?&2 auction 拍卖
MO[c0n% auctioneer 拍卖商
\'[3^/(' audit 审计；核数
:]EP@ .( Audit Commission 审计署
Z#CxQ D%\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
v,n); 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〕
Pl_^n Fm0 audit review 帐目审查
aZP 2R " Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
NK 8<=
n%" audited account 审计帐目；经审计的帐目
j(&GVy^;? audited annual account 经审计的周年帐目
g&Z"_7L~ audited balance sheet 经审计的资产负债表
>Q&CgGpW $ auditor 核数师；核数主任；审计师
Kr S auditor's certificate 核数师证明书；审计师证明书
J)_>% . auditor's report 核数师报告；审计师报告
^#2xQ5h Aussie bond 澳元债券
aUA cR W austerity budget 紧缩预算
dQ,Q+ON> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
wXz\N GW Australia All Ordinaries Index 澳洲所有普通股票指数
87pnSj/X" Australian Dollar [AUD] 澳元
lBS"3s384 Australian Options Market 澳大利亚期权市场
2bkJ /u`i Australian Securities Commission 澳洲证券事务监察委员会
b)d^ `J Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lHcA j{6 Australian Stock Exchange 澳大利亚证券交易所
{ yTpRQN~ Austrian Schilling [ATS] 奥地利先令
<o2,HTWNPS authentication 认证；鉴证
V- /YNRV authority to purchase 委托购买证；委购书
_FT6 ]I0 authorization 认可；核准；授权；授权书
|h c\jb authorization by direction 指示授权
7"#f!. E authorization by instruction 指令授权
0',[J authorization by warrant 令状授权
D '<$ g authorization of unit trust 单位信托的认可
5 5^tfu authorized agent 指定代理人
3EI]bmi~ authorized capital 法定资本
"sD1T3!\)Q authorized clerk 出市员
~JLYhA^'+< authorized dealer 认可交易商
RB IOdz authorized financial institution 认可财务机构
Y K Y2Cw authorized fund 认可基金
7_KXD# authorized fund house 获授权的基金公司；认可基金公司
EsTB(9c? authorized institution 认可机构
&~'S)Nun authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W+K.r?G<j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z&-tMai; authorized insurer 获授权保险人；获认可承保人
H Ad%k$Xu{ authorized investment 特准投资项目
^zg acn authorized person 获授权人
& 8n? authorized representative 获授权代表
#~S>K3( authorized share capital 法定股本
2$ tQ @r automated quotation system 自动报价系统
L:pUvcAc? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e? P%wqB 自动交易系统〔香港期货交易所有限公司〕
`w+1C&>^[ automatic adjustment mechanism 自动调整机制
I>aGp|4 automatic adjustment system 自动调整系统
JCD?qeTg Automatic Clearing House 自动票据交换所
#3+~.,X9 automatic exchange rates accumulation system 自动化汇率累集系统
`;cz ;" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1x{kl01m% automatic teller machine [ATM] 自动柜员机
7&foEJ3q autopay 自动转帐
uXpv*i {R available assets 可用资产
JD*8@N available fiscal reserve 现存财政储备
'fn$ 'CeM( available profit 可用利润
c 0ZaFJ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
iD714+N( average 平均；平均数；海损
\<V)-eB average basic salary 平均基本薪金
1'fb
@vO average consumer expenditure 平均消费开支；一般消费开支
u Y]0dyI average cost 平均成本
S/7l/DFb average cost of land production 增辟土地平均成本
=?/&u< average daily turnover 平均每日成交额
;A"\?i Q average daily wage rate 平均每日工资率
jT-<IJh!o average expenditure pattern 平均开支模式
X!c?CL average growth rate 平均增长率
F>-}* o average net fixed assets 固定资产平均净值
D5L{T+}Oi% average of relatives 相对价格平均数
QNpu TZn#Q average price 平均价格
w
&
P&7 average propensity to consume 平均消费倾向；一般消费倾向
,Xtj;@~- average propensity to save 平均储蓄倾向；一般储蓄倾向
n[CoS average rate 平均率
s[X
B#)H4 average revenue 平均收入；平均收益
X~L!e}Rz average stock 平均库存；平均存货
g "*;nHI D average yearly rent 平均年租
YPE nNt+ avoidance of double taxation 避免双重课税
b# ='^W3 avoidance of tax 避税
