A:
${A5- A share Ａ股；甲类股份
BA~a?"HS abatement of tax 减税；减扣免税额
g".d"d{ ABN AMRO Bank N.V. 荷兰银行
:V&N\>Wo above-the-line expenditure 线上项目支出；经常预算支出
[D*J[?yt above-the-line receipt 线上项目收入；经常预算收入
uL2" StW ABSA Asia Limited 南非联合亚洲有限公司
1*C:h g@ absolute change 绝对数值变更
8q]J;T absolute expenditure 实际开支
Q0pC4WJ` absolute guideline figure 绝对准则数字
?TvQ"Y}k absolute interest 绝对权益
cZNi~ absolute order of discharge 绝对破产解除令
1a7!4)\ absolute profit margin 绝对利润幅度
Ad dGB^7yl absolute value 实值；绝对值
:y=!{J< absolutely vested interest 绝对既得权益
k_,MoDz absorbed cost 已吸收成本；已分摊成本
L8K0^~Mk absorption 吸收；分摊；合并
4` '8fe/" absorption rate 吸收率；摊配率；分摊率
[8, PO ACB Finance Limited 亚洲商业财务有限公司
O0@w(L- acceptable form of reciprocity 合理的互惠条件
'M~BE\ acceptable rate 适当利率；适当汇率
Ze-MAt acceptance agreement 承兑协议
NJn &>/vM acceptance for honour 参加承兑
aQ(`6DQv acceptor 承兑人；接受人；受票人
7cIC&(h 5 acceptor for honour 参加承兑人
i LF^%!:X% accident insurance 意外保险
uY.=4l Accident Insurance Association of Hong Kong 香港意外保险公会
v#RW{kI accident insurance scheme 意外保险计划
cqeR<len accident year basis 意外年度基准
/SnynZ.q accommodation 通融；贷款
mgy"|\] accommodation bill 通融票据；空头票据
R;H?gE^m- accommodation party 汇票代发人
1a<]$tZk account balance 帐户余额；帐户结余
J__;.rnk account book 帐簿
y kxbX account collected in advance 预收款项
,VPb Uo@ account current book 往来帐簿
+p13xc?#j account of after-acquired property 事后取得的财产报告
- G8 c5b[ account of defaulter 拖欠帐目
,`;jvY~Ec account payable 应付帐款
./#e1m?. account payee only [A/C payee only] 只可转帐；存入收款人帐户
'dkXYtKCB account receivable 应收帐款
uA~YRKer account receivable report 应收帐款报表
y)6,0K {k account statement 结单；帐单；会计财务报表
"kX`FaAhY account title 帐户名称；会计科目
G7
1U 7 accountant's report 会计师报告
sa_R$ /H Accountant's Report Rules 会计师报告规则
u FMIY(vB accounting and auditing procedure 会计与审计程序；会计与核数程序
DC&A1I& Accounting Arrangements 《会计安排》
UQ5BH%EPb accounting basis 会计基础
C1V# ?03eI accounting by Official Receiver 破产管理署署长呈交的帐目
!tI=`Ml[ Accounting Circular 《会计通告》
tC2N >C[N accounting class 会计类别
8O;Vl accounting date 记帐日期；会计结算日期
0eFb?Z0] accounting for money 款项核算
GP* + Accounting Officer 会计主任
1 ojhh7< accounting period 会计报告期；会计期
9u?(^(. accounting policy 会计政策；会计方针
L59bu/LfL accounting practice 会计惯例
HeCcF+ accounting principle 会计准则
XdcG0D^ accounting record 会计记录
9ftN8Svw accounting report 会计报告
h}avX*Lx_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-&im jy< Accounting Society of China 中国会计学会
F<5n Gx cC accounting statement 会计报表
" 9qp "% accounting system 会计制度；会计系统
9SY(EL accounting transaction 会计事项；帐务交易
JX{KYU accounting treatment 会计处理
.8]Y- accounting year 会计年度
i|%5 accretion 增值；添加
K h)F yV accrual 应计项目；应累算数目
BBvZeG $Y accrual basis 应计制；权责发生制
6 )ycmu;!$ accrual basis accounting 应计制会计；权责发生制会计
N0Gf0 i> accrue 应累算；应计
Uan ,H1a accrued benefit 应累算利益
Yj3 P 7k$c accrued charges 应计费用
Te;gVG * accrued cumulative preference share dividend 应累算的累积优先股股息
:lK4
db accrued expenses 应累算费用
ymtd>P" accrued interest payable 应付利息；应计未付利息
:7\ 9xH accrued interest receivable 应收利息；应计未收利息
h4Ia>^@ accrued right 累算权益
B20_ ig: accruing profit 应累算的利润
PPa^o8jd
accumulated fiscal reserve 累积财政储备
+e'X; accumulated profit 累积利润；滚存溢利
7IW> >RBF accumulated reserve 累积储备
I_?He'=0oU accumulation of surplus income 累积收益盈余
a\pi(9R acquired assets 既得资产
pW{8R^vKm acquisition 收购；购置；取得
/&h+t^l_Qj acquisition cost 购置成本
"V 3}t4 acquisition expenses 购置费用
.B>B`q;B acquisition of 100% interest 收购全部股权
%,|ztH/ Q acquisition of control 取得控制权
L~dC(J)@ZI acquisition of fixed assets 购置固定资产
YdI0E acquisition of shell “买壳”
vBNZ<L\|a acquisition price 收购价
OC_M4{9 / act of God 天灾
J3G7zu8 acting partner 执事合伙人
:mpiAs<%U" active market 买卖活跃的市场；交投畅旺的市场；旺市
=OYQM <q active partner 积极参与的合伙人
W/r^ugDV active trading 交投活跃
t[Ef OQ actual circulation 实际流通
Y X*0?S actual cost 实际成本
4 \p -TPM actual expenditure 实际开支；实际支出
dv7 <AJ actual income 实际入息；实际收入；实际收益
m"4B!S&Fc( actual market 现货市场
Pdw#o^Iq^ actual price 现货价；实际价格
4<.O+hS
actual profit 实际利润
r~8;kcu7 actual quotation 实盘；实际价位；实际报价
Uki9/QiX> actual year basis 按实际年度计算
8Bpip actuals 实货
.^[_ V actuarial investigation 精算调查
.$ Bw b/a actuarial principle 精算原则
tWY2o3 j actuarial report 精算师报告
o9Sn*p-. Actuarial Society of Hong Kong 香港精算学会
1zjaR4Tf actuarial valuation 精算师估值
ioV_oR9I actuary 精算师
<C<`J{X0 ad referendum agreement 暂定协议；有待覆核的协定
iq6a|XGi ad valorem duty 从价税；按值征税
6z?gg3GV ad valorem duty system 从价税制
~O:
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|)o#|Qo
ad valorem tariff 从价关税
EvE,Dm?h additional allowance 额外免税额
W J+> e+ additional amount for unexpired risk 未过期风险的额外款额
Rg* J} additional assessable profit 补加应评税利润
f-g1[!"F additional assessment 补加评税
X
\f[ additional commitment 额外承担
@ u)
'yS additional commitment vote 额外承担拨款
EfiU$ 8y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iePf ]O* additional dependent parent allowance 供养父母额外免税额
nxaT.uF d1 additional provision 额外拨款
Ftv8@l additional stamp duty 附加印花税
) NT5yF,m additional tax 补加税罚款；补加税款
R 8&|+ya Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
E=u/tpj
adjudged bankrupt 被裁定破产
ip``v0Nf adjudicated bankrupt 裁定破产人
0 mexF@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
}Qr ab#v adjudication of bankruptcy 裁定破产；宣告破产
W
f@t4(i adjudication of insolvency 裁定无力偿还债务
{8@\Ij adjusted actual 经调整的实数；调整后的实数
)%Ru #}1X6 adjusted current assets 经调整的流动资产；调整后的流动资产
q0O&UE)6Y adjusted figure 经调整的数字；调整后的数额
'r+PH*Mr adjusted liabilities 经调整的负债；调整后的负债
|dmh adjusted loss 经调整的亏损；调整后的亏损
XM~~y~j 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
j m3G?Vnq adjusted profit 经调整的利润；调整后的利润
R1ktj adjusted surplus 经调整的盈余额；调整后的盈余额
fS A)G$b] adjusted value 经调整的价值；调整后的价值
nl1-kB)$e| adjustment 调整；修订；理算〔保险〕
/#S>sOg2xq adjustment centre 调剂中心
PlCc8Zy adjustment lag 调整过程的时间差距；调整时差
~`eHHgX adjustment mechanism 调整机制
:b/jNHJU adjustment of loss 亏损调整
~xyw>m+o. adjustment process 调整过程；调整程序
k0H#:c} adjustment range 调整幅度
z.)p
P'CJo administered exchange rate 受管制汇率
P<; 7j ? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o a<q / administration expenses 行政费用
"T6# administration fee 手续费；行政费
D59T?B|BdD administration in bankruptcy 破产管理
Zk?
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QH@>icAb administrator 管理人；遗产管理人
.px:e)iW administrator of the estate 遗产管理人
cA;js;x@ admission of debt 债项承认书
uDuF#3
+" admission of proof 接纳债权证明
1u }nm;3 advance 放贷款项；垫付款项；预支款项；预付款项
^_>!B) advance account 暂支帐目；预付款帐户
orIQ~pF# advance compensation 预付补偿金
Sm|( advance from shareholder 股东垫款
m)&znLA advance pending reimbursement 预支以待日后付还
SEF6B45}1 advanced economy 先进经济体系
`UzVS>]l[+ advancement 预付；预付财产
=P^wh advances warrant 垫款令
5bX6#5uP1 advancing 贷出
ii4B?E adverse balance 逆差
Mkv|TyC adverse exchange 逆汇
X-JV'KE}^z advertisement addressed to shareholders 在报章刊登的致股东通告
w1|Hy2D`0 advice for collection 托收通知书
MZv \ C advice of drawing 提款通知书；汇票通知书
|M5-5) advice of payment 付款通知
Mm= Mz Advisory Committee [Securities and Futures Commission]
{3edTu 谘询委员会〔证券及期货事务监察委员会〕
)\ 0F7Z Advisory Committee on Diversification 经济多元化谘询委员会
c[cAUsk i affidavit 誓章；遗产申报誓章
6)*xU|fU affidavit of no receipt 述明无收款的誓章
$=aI "(3& affiliate 联号；联营公司；附属公司
SR7j\1a/2A affiliated company 附属公司；联号；联营公司
or?%-) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X
K>&$<5{ affordability 负担能力
t\R; < x African Development Bank [AfDB] 非洲开发银行
RiFw?Q+ after-acquired property 事后取得的财产
..KwTf after-hours dealing 市后交易
k#)Ad*t after-tax profit 税后盈利；税后利润；税后溢利
t})$ lM agency agreement 代理协议
'Bq ZOZw agency expenses 代理机构的开支
p1O6+ hRio agency fee 代理费
q<{NO/Mm Agency Law 《代理法》
O` W%Tr agent 代理人；承销人
H[Weu agent of company 公司代理人
g-)mav agent's fee 代理人费；经纪费
cT' w= aggregate 总计；总数；总体数字
GJQc!cqk aggregate amount 总款额；总额
Yx)o :#2 aggregate assets and liabilities 总体资产与负债
;vp\YIeX1 aggregate at constant price 按固定价格计算的总体数字
SUdm 0y aggregate demand 总需求
>Da~Q WW| aggregate gross position 总持仓量
X utF"9u aggregate limit 总限额
w|Aqqe aggregate of salaries tax 合计薪俸税
Ruaur] aggregate performance 总体表现；总体业绩
RR| \- 8; aggregate supply 总体供应
rT7^-B* aggregate surplus 总盈余
Un@\kAY aggregate total 整体总额
qfL-r,XS`F aggregate value 总值；合计价值
d*]Ew=^L aggregated basis 合计基准
pyB~M9Bp/ aggregated net chargeable income 合计应课税入息实额
pGWA\}' aggregation 合并计算；合计；总和
N{joXHCu aggregation of incomes of husband and wife 夫妇入息合并计算
.;I29yk\XS aggregation of property 财产的总和
;;&F1@3tBa agio 差价；贴水
]]uHM}l 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》
l ";'6;g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L-h$Z0]_F 《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》
<!'M} s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
x:z0EYL 《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》
W j MRH+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t#b0H)
《香港政府和大韩民国政府关于相互促进和保护投资协定》
HFtf agreement for a settlement 授产协议
) pgrl agreement for assignment 转让协议
>-cfZ9 {! agreement for sale 售卖协议；买卖协议
f~M 8A. agreement for sale and purchase 买卖协议
'3 ,\@4 agreement for the payment of interest 支付利息协议
0Xl%uF+w agreement for the repayment of money 还款协议
\cySWP[ agreement of reinsurance 再保险协议
'fW#7W Agricultural Bank of China 中国农业银行
Ka-p& Uv1< air passenger departure tax 飞机乘客离境税
;4 ~U,+Av Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|:q/Dt@ airport tax 机场税
r6.N4eW.L alcohol duty 酒精税
_PXdzeI. alienation 让与；让渡；转让
3C^1f rF alimony 生活费；赡养费
~!:0iFE&H All Ordinaries Index [AOI] 所有普通股指数
\ L] |-f(4 all risks 全险；综合险
vK $^y^ All Sales Record for Stock Market 《股票市场成交报告》
2V gP Allied Capital Resources Limited 新联财务有限公司
j
F5Bl c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y& {|Sw7? allocation letter 拨款信件
,E*R,'w
allocation of fund 分配款项；预留款项
tJD]
(F allocation of profit 利润分配；溢利分配
1Ix 3i9 allocation warrant 拨款令
}vh Za p^ allotment 分配；配股
k3hkk:W allotment notice 股份配售通知；配股通知
9K"JYJ
q 2 allotment of shares 股份分配
> J>V%
7 allowable 可获宽免；免税的
}KB[B allowable business loss 可扣除的营业亏损
Zk`#VH allowable expenses 可扣税的支出
X"*^l_9-v allowance 免税额；津贴；备抵；准备金
8<&EvOk allowance for debts 债项的免税额
2[R$RpA_ allowance for depreciation by wear and tear 耗损折旧免税额
SgM.B allowance for funeral expenses 殡殓费的免税额
F:T GsV# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>- Bg%J9 allowance for repairs and outgoings 修葺及支出方面的免税额
5M){!8"S)# allowance to debtor 给债务人的津贴
NoDZ5Z alteration of capital 资本更改
0!#; j{JQ alternate trustee 候补受托人
>S#ul? amalgamation 合并
tFh|V
pB ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f`P9ku#j} ambit of charges 征税范围；收费范围
Qi=* 1QAkr amended valuation 经修订的估值
i$Z#9M9 American Commodities Exchange 美国商品交易所
W |U tY `1 American Express Bank Limited 美国运通银行
D<):ZfUbI American Stock Exchange 美国证券交易所
shFc[A,r} amortization 摊销
<d7xt* 4 amount due from banks 存放银行同业的款项
:7b-$fm amount due from banks abroad 存放海外银行同业的款项
;#QhQx amount due from holding companies 控股公司欠款
&O1v,$}' amount due from local banks 存放本港银行同业的款项
(FVX57 amount due to banks 银行同业的存款
,=By$.rr' amount due to banks abroad 海外银行同业的存款
T@ 48 qg amount due to holding companies 控股公司存款
q)I|2~Q c^ amount due to local banks 本港银行同业的存款
hnxc`VX>g amount due to outport banks 外埠银行同业的存款
A"l{?; ~ amount for note issue 发行纸币的款额
"yh Pm amount of bond 担保契据的款额
~"dhu]^ amount of consideration 代价款额
?J&)W,~ amount of contribution 供款数额
RQ'
H!(K amount of indebtedness 负债款额
J=}F2C
amount of principal of the loan 贷款本金额
{d!Y3+I%G amount of rates chargeable 应征差饷数额
IgX4.]W5 amount of share capital 股本额
At9X]t amount of sums assured 承保款额
bLS&H[f K amount of variation 变动幅度
Wmz`& nsn[ amount of vote 拨款数额
Fdt}..H% amount payable 应付款额
= >LZm+P amount receivable 应收款额
%+tV/7|F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ME+em1ZH analysis 分析
S +I^!gT ancillary risk 附属风险
S@} 4-\ annual account 周年帐目；周年帐目报表；年度决算；年结
*4yN3y annual accounting date 年结日期
2$0)?ZC?= annual allowance 每年免税额；年积金；年度津贴；年津
}Ik1bkK annual balance 年度余额
8LrK94 annual disposable income 每年可动用收入
i0Pn Z
J annual estimates 周年预算
7
.+al)hl annual fee 年费
v59nw]' annual general meeting 周年大会
.W.;~`EW annual growth rate 年增率；每年增长率
Sb"2I m > annual long-term supplement 长期个案每年补助金
& Ocu# Cb annual pensionable emolument 可供计算退休金的年薪
]Yz'8uts annual report 年报
bkv/I{C>? Annual Report on the Consumer Price Index 《消费物价指数年报》
\ TL82H@D annual return 周年报表；周年申报表；每年报税表格
k0ItG?Cv Annual Return Rules 《周年报表规则》
1f//wk | annual review of consumer prices 每年消费物价回顾
8wF n}lw& annual roll-forward basis 逐年延展方式
P6Xp<^%E annual salary 年薪
fl uGf annual statement 年度报表；年度决算表
+/cgw, 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
Gp|JU Fo annuitant 年金受益人
&]NZvqdj.] annuity 年金
uMiyq< annuity contract 年金合约
A3yi?y{[* annuity on human life 人寿年金
p\D >z(" antecedent debt 先前的债项
V
SAafux ante-dated cheque 倒填日期支票
=vEkMJ Os anticipated expenditure 预期开支
3 M
N anticipated net profit 预期纯利
8 hB.fau anticipated revenue 预期收入
80&D"" anti-inflation measure 反通货膨胀措施
nVOqn\m- anti-inflationary stance 反通货膨胀立场
v33T @ apparent deficit 表面赤字
J(9=T<%T apparent financial solvency 表面偿债能力
o# {#r@,i apparent partner 表面合伙人
kL;t8{n application for personal assessment 个人入息课税申请书
]w22@s application of fund 资金应用
CeW7Ym application to release as liquidator and to destruct the books of accounts and documents
p":zrf'(6 申请免除清盘人职务及毁灭帐簿与文件
^H=o3#P~L appointed actuary 委任精算师
s[V `e2O appointed auditor 委任核数师；委任审计师
l,y^HTc}7/ appointed trustee 委任的受托人
x0G>ktWq< appointer 委任人
J lIS0hnv apportioned pro rata 按比例分摊
VGJDqm! apportionment 分配；分摊
_rjB c ;a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
Zi 1YZxF`Y apportionment of estate duty 遗产税的分摊
!5.v 'K' appraisal 估价；评估
;=p;v .l appreciable growth 可观增长
uUS)#qM | appreciable impact 显着影响
<}2A=~
_ appreciable increase 可观增长
\+]O*Bm&`8 appreciation 增值；升值
CWMlZ VG appreciation against other currencies 相对其他货币升值
z7q%,yw3N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8IOj[&% 0 appreciation tax 增值税
`7_n}8NVC appropriation 拨款；拨用；拨付
sT1j F3 appropriation account 拨款帐目
"m>};.lj Appropriation Bill 拨款法案
Sf/W9Jw appropriation-in-aid system 补助拨款办法
rC rr"O#j approved assets 核准资产
Ar5JP_M`E approved basket stock 认可一篮子证券
*a4
b approved budget 核准预算
:SeLkQC approved charitable donation 认可慈善捐款
V8v,jS$l4 approved charitable institution 认可慈善机构
Wa/geQE1< approved currency 核准货币；认可货币
mxhW|}_-j approved estimates 核准预算
OfLM approved estimates of expenditure 核准开支预算
8;.` {'r approved overseas insurer 核准海外保险人
P:a*t[+ approved overseas trust company 核准海外信托公司
Te}I Mi: approved pooled investment fund 核准汇集投资基金
hDb HSZ approved provident fund scheme 认可公积金计划
,O9`X6rh' approved provision 核准拨款
buc*rtHfA approved redeemable share 核准可赎回股份
|wJ),h8/ approved regional stock 认可地区性证券
i ~P91 approved retirement scheme 认可退休金计划
cJV!> 0ua approved subordinated loan 核准附属贷款
,whM22Af~{ arbitrage 套戥；套汇；套利
qAvvXs=5 arbitrageur 套戥者；套汇者
2w7@u/OC' arbitrary amount 临时款项
9BurjG1k? arrangement 措施；安排；协定
KM@`YV_"g arrears 欠款
%\ _h7: arrears of pay 欠付薪酬
gyg|Tn o arrears of revenue 逾期未收税款；逾期未收的帐项
cuNq9y;[ articles of association 组织章程；组织细则；组织章程细则
>rRjm+vg Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)#mW7m9M# ascertainment of profit 确定利润
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U'n "Asia Clear" “亚洲结算系统”
G`WzJS*}v Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#nD L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5Wl,J _<F Asian Development Fund [ADF] 亚洲发展基金
2}@*Ki7 Asian dollar bond 亚洲美元债券
KK .cDAR Asian dollar market 亚洲美元市场
s 9kTuhoK Asian dollar rate 亚洲美元利率
wEv*1y4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
rl41# 6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z22N7 W=7 asked price 沽盘；喊价；索价；卖方报价
P^n{Y ~P=Q assessable income 应评税入息
|:/ @t assessable loss 应评税亏损
9XY|V<} assessable profit 应评税利润
"$4hv6 s assessable value 应评税值
G dL4|xv assessed profit 估定利润
B~e7w 4 assessed value 经评估价值
U(8I+xZ assessment 评税；评定；估价；评税单
Wd1 IX^7C% assessment number 评税编号；估价编号
tUn&z?7bF assessment of additional tax 补加税评税
eb(m8vLR assessment of performance 业绩评估；实绩评价
),)Q{~&` Assessor 评税主任
&a~L_`\ ' asset price bubbles 资产价格泡沫
C`z;,!58% asset-backed securities 具资产保证的证券
=b|)Wnt2f assets accretion 资产增值
BD?F`%-x assets and liabilities 资产与负债
J$<:/^t assets betterment statement 资产递增表；资产改进表
,at-ci\' assets lending 实物放款；有抵押贷款
<"{+ assets of the company passing on the death 死者去世时转移的公司资产
5auL<Pq assets pledged as security for liabilities 用作负债抵押的资产
}]Qmt5'NI assets portfolio 资产投资组合
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FDm@+ assets price 资产价格
bmSpbX\ assets quality 资产质素
<w%Yq ?^ assets realization 资产变现
sCL/pb] assets refinancing arrangement 资产再集资安排
Yoj~ |qL assets securitization 资产证券化
>^sz5d+X assets situated outside Hong Kong 在香港以外地方的资产
J J*0M(GG assets stripping 削减资产；拆卖资产
XC 57];- assets value 资产值
U8C w7u2 assignee 承让人
p C55 Ec< assignment 转让；转让书；转让契
lxr@ [VQ assignment of interest 权益转让
1\=pPys ) assignment of letters patent and trade mark 专利证书及商标转让
R20a(4 m assignment of property 物业转让；物业转让书
56V E[G assignment right 转让权
@m } rQT assignor 转让人
5I wX\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
`*|LI Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H@Kl associate member 附属会员
.[]{
Q associated body corporate 相联法人团体
~ mHXz associated company 相联公司；联属公司
5mDVFb 3a associated corporation 相联法团
;e`D#khB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
VuP#b'g=|] 公认会计师公会〔英国〕
}D8 ~^ Association of Futures Exchange Brokers 香港期货经纪协会
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QB 1 =c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*_}IeNc association of underwriters 承保人组织
LS*{]@8q assumption of control 接管
Sj, 4=a assurance 担保；保险；转易；转易书
m3h2/}%9` assurance of interest 权益的转易
1"*Nb5s at 19XX price 按一九ＸＸ年价格计算
U1OLI]P at a discount 按赔价计算；按贴水价格计算；打折扣
O1l4gduN|i at a premium 按溢价计算；按升水价格计算
Q';\tGy at call 通知付款；按通知
5EVB27k at constant market price 按固定市价计算
}39M_4a& at constant price 按固定价格计算
(e>RNn\ at cost 按成本计算
rin >r0o at current market price 按当时市价计算；按现时市价计算
-fx(H+ at current price 按当时价格计算；按现时价格计算
S]Yu6FtWiO at factor cost 按要素成本计算；按生产要素成本计算
9Ba|J"?Y k at money-of-the-day price 按付款当日价格计算
,APGPE}I[ at or better 按指定或较佳价位〔买卖指令〕
K gR1El. r at par 按面值计算；平价
H CfS )` at sight 见票即付
hqwz~Ky} at the close 按收市盘
3ZT/>a>@ at the opening 按开市盘
\1eKY^)2 attestation 见证；见证条款
5)/4)0 at-the-money option 平价期权
c"oQ/x attorney 受权人；受托代表人
]l9,t5Y attornment 新拥有人承认书
s\F EA"w/ attributable profit 可归属利润
z+ 5 u/t attributable share value 可归属股份价值
qP%Smfp6 Auckland Stock Exchange 奥克兰证券交易所
4n `[S N auction 拍卖
vV\/pu8 auctioneer 拍卖商
UU;Y sj audit 审计；核数
Y2ah zB Audit Commission 审计署
Q&:92f\y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?eY chVq 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〕
eB} sg4 audit review 帐目审查
m
bB\~n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l7=$4As/hI audited account 审计帐目；经审计的帐目
: 7 s# 5b audited annual account 经审计的周年帐目
* wQZ ' audited balance sheet 经审计的资产负债表
\&l*e auditor 核数师；核数主任；审计师
xKkVSEup auditor's certificate 核数师证明书；审计师证明书
KU 8Cl>5 auditor's report 核数师报告；审计师报告
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HR\R Aussie bond 澳元债券
bU Z&}(/ austerity budget 紧缩预算
z[<pi : Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
: .UX[!^ Australia All Ordinaries Index 澳洲所有普通股票指数
k;AV;KWI' Australian Dollar [AUD] 澳元
U)T/.L{0i Australian Options Market 澳大利亚期权市场
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Australian Securities Commission 澳洲证券事务监察委员会
7J)a "d^e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Nys'4kx7 Australian Stock Exchange 澳大利亚证券交易所
&T| UAM. Austrian Schilling [ATS] 奥地利先令
tCF0Ah authentication 认证；鉴证
T`(;;% authority to purchase 委托购买证；委购书
SIyS.!k> authorization 认可；核准；授权；授权书
HY%6eUhj authorization by direction 指示授权
PN)TX~} authorization by instruction 指令授权
4w3V!K8 authorization by warrant 令状授权
]h`E4B authorization of unit trust 单位信托的认可
.D M1Knj authorized agent 指定代理人
A~ %g " authorized capital 法定资本
: \ON+LQr authorized clerk 出市员
}I'>r(K authorized dealer 认可交易商
= *U%j authorized financial institution 认可财务机构
mF$jC :Tb authorized fund 认可基金
d/-0B<ts authorized fund house 获授权的基金公司；认可基金公司
@)!1#^(}% authorized institution 认可机构
#L)4 | authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6:7:NI l: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
h&^/, G authorized insurer 获授权保险人；获认可承保人
)H=[NB6J8 authorized investment 特准投资项目
'f$?/5@@ authorized person 获授权人
[W7\c;Do authorized representative 获授权代表
S+bW D7 authorized share capital 法定股本
CUTEp/+ automated quotation system 自动报价系统
} cH"lppX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.k?hb]2N 自动交易系统〔香港期货交易所有限公司〕
t]YLt , automatic adjustment mechanism 自动调整机制
Ltq*Vcl\ automatic adjustment system 自动调整系统
|Jx2"0:M Automatic Clearing House 自动票据交换所
XxrO:$ automatic exchange rates accumulation system 自动化汇率累集系统
/ F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|M{,}.*CU automatic teller machine [ATM] 自动柜员机
y sw6hVb autopay 自动转帐
?X5glDZ $ available assets 可用资产
SieV%T0t1 available fiscal reserve 现存财政储备
13NS*% ~7[ available profit 可用利润
28ov+s~1+- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
V'BZ=.= average 平均；平均数；海损
^.$r1/U average basic salary 平均基本薪金
@kgpq average consumer expenditure 平均消费开支；一般消费开支
+~v3D^L1 5 average cost 平均成本
1:~m)"?I_^ average cost of land production 增辟土地平均成本
p <^/T,&I average daily turnover 平均每日成交额
f<t*#]< average daily wage rate 平均每日工资率
^9m]KEucd7 average expenditure pattern 平均开支模式
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=Km< average growth rate 平均增长率
'E6 gEJ average net fixed assets 固定资产平均净值
A m}PXj6 average of relatives 相对价格平均数
7n3x19T average price 平均价格
)LS+M _
average propensity to consume 平均消费倾向；一般消费倾向
1k70>RQ&69 average propensity to save 平均储蓄倾向；一般储蓄倾向
$>*/']> average rate 平均率
N*4IxY'vX/ average revenue 平均收入；平均收益
uq1(yyWp( average stock 平均库存；平均存货
}A&Xxh!Fwo average yearly rent 平均年租
J&0wl]w|O% avoidance of double taxation 避免双重课税
Ga/\kO)x_ avoidance of tax 避税
