A:
:ud<"I]: A share Ａ股；甲类股份
K`7(*!HEb abatement of tax 减税；减扣免税额
=Q\z*.5j. ABN AMRO Bank N.V. 荷兰银行
dQX<X} above-the-line expenditure 线上项目支出；经常预算支出
z_Em%X above-the-line receipt 线上项目收入；经常预算收入
#2`ST=# ABSA Asia Limited 南非联合亚洲有限公司
F1m 1% absolute change 绝对数值变更
'Z(KE2&? absolute expenditure 实际开支
- ~ w5 yd absolute guideline figure 绝对准则数字
eIZ7uSl absolute interest 绝对权益
nitKX.t8 absolute order of discharge 绝对破产解除令
) qD C h absolute profit margin 绝对利润幅度
lD`@{A absolute value 实值；绝对值
F#0y0| absolutely vested interest 绝对既得权益
]>j>b HG absorbed cost 已吸收成本；已分摊成本
['<Q402:. absorption 吸收；分摊；合并
Mnj\t3: absorption rate 吸收率；摊配率；分摊率
6Z09)}tZb ACB Finance Limited 亚洲商业财务有限公司
o!nw/7| acceptable form of reciprocity 合理的互惠条件
#b u]@/ acceptable rate 适当利率；适当汇率
&hTe-E s acceptance agreement 承兑协议
Ll "
Kxg acceptance for honour 参加承兑
YkOl@l$D acceptor 承兑人；接受人；受票人
I},]Y~Y3 acceptor for honour 参加承兑人
WJ%4I aT accident insurance 意外保险
U
+c ?x2\ Accident Insurance Association of Hong Kong 香港意外保险公会
)4nf={iM accident insurance scheme 意外保险计划
9%{V?r]k accident year basis 意外年度基准
I&2)@Zw accommodation 通融；贷款
OoW,mmthj> accommodation bill 通融票据；空头票据
d-GU1 64 accommodation party 汇票代发人
$w,O[PIi account balance 帐户余额；帐户结余
7T\L YDT account book 帐簿
!p:kEIZ)y account collected in advance 预收款项
w'[^RZW:j account current book 往来帐簿
cSbyVC[r account of after-acquired property 事后取得的财产报告
0m3:!# \
account of defaulter 拖欠帐目
Ly\ ` account payable 应付帐款
p(B^](? account payee only [A/C payee only] 只可转帐；存入收款人帐户
xqZZ(jZ account receivable 应收帐款
eo#2n8I>=1 account receivable report 应收帐款报表
A_8UPGh8 account statement 结单；帐单；会计财务报表
)6~s;y! account title 帐户名称；会计科目
,,FO6+4f accountant's report 会计师报告
D8OW|wVE Accountant's Report Rules 会计师报告规则
Z-md$=+}w accounting and auditing procedure 会计与审计程序；会计与核数程序
^bD )Tg5 K Accounting Arrangements 《会计安排》
e 8Ul^] accounting basis 会计基础
g2Hz[C( accounting by Official Receiver 破产管理署署长呈交的帐目
L<7KmN4VX Accounting Circular 《会计通告》
`;`fA|F^ accounting class 会计类别
=d +~l accounting date 记帐日期；会计结算日期
3]46qk ' accounting for money 款项核算
=, MX%-2 Accounting Officer 会计主任
Jw+k=> accounting period 会计报告期；会计期
QPD[uJ(I accounting policy 会计政策；会计方针
g- C)y
06 accounting practice 会计惯例
Oax6_kmOj accounting principle 会计准则
QIK;kjr*A3 accounting record 会计记录
/v <FH} accounting report 会计报告
/8cfdP Ba Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(BT{\|,V_m Accounting Society of China 中国会计学会
O:% ,.??<% accounting statement 会计报表
=<BPoGs5 accounting system 会计制度；会计系统
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"^[we accounting transaction 会计事项；帐务交易
$D][_ I accounting treatment 会计处理
q PveG1+25 accounting year 会计年度
KbXENz& C accretion 增值；添加
>~F_/Z'5 accrual 应计项目；应累算数目
pu"m(9 accrual basis 应计制；权责发生制
,(;T V_@$ accrual basis accounting 应计制会计；权责发生制会计
9} *Pb6 accrue 应累算；应计
\kR:GZ`{UV accrued benefit 应累算利益
|//D|-2 accrued charges 应计费用
Il4R R accrued cumulative preference share dividend 应累算的累积优先股股息
c,yjsxETW accrued expenses 应累算费用
M#u~] ?hS accrued interest payable 应付利息；应计未付利息
)yTBtYw3 accrued interest receivable 应收利息；应计未收利息
.:~{+
<*` accrued right 累算权益
m=4hi( g accruing profit 应累算的利润
LykB2]T accumulated fiscal reserve 累积财政储备
K,f"Q<sU% accumulated profit 累积利润；滚存溢利
JS!`eO/8 accumulated reserve 累积储备
%ij,xN accumulation of surplus income 累积收益盈余
{W' 9k acquired assets 既得资产
{ qJ(55 acquisition 收购；购置；取得
V [#$Sz[G acquisition cost 购置成本
XU*4 MU^' acquisition expenses 购置费用
v =]!Po&Q- acquisition of 100% interest 收购全部股权
w(N$$ acquisition of control 取得控制权
lf9mdbm acquisition of fixed assets 购置固定资产
?*/1J~<(@ acquisition of shell “买壳”
m\.(- acquisition price 收购价
,]L sX"u act of God 天灾
4(D1/8 acting partner 执事合伙人
PR2;+i3 active market 买卖活跃的市场；交投畅旺的市场；旺市
bSkr:|A7 active partner 积极参与的合伙人
xt zjFfq active trading 交投活跃
X(npgkVP\ actual circulation 实际流通
lc(}[Z/|V actual cost 实际成本
WNK)IC~c actual expenditure 实际开支；实际支出
B.#.gB#C actual income 实际入息；实际收入；实际收益
DedY(JOvB actual market 现货市场
DX(!G a actual price 现货价；实际价格
3 +WmM4| actual profit 实际利润
<- (n48 actual quotation 实盘；实际价位；实际报价
&C m$%3 actual year basis 按实际年度计算
}8Yu"P${Y actuals 实货
Kt`/+k)m actuarial investigation 精算调查
:\"V5 actuarial principle 精算原则
C~X"ZW:d[ actuarial report 精算师报告
^|lw~F Actuarial Society of Hong Kong 香港精算学会
2DX V~> actuarial valuation 精算师估值
TMG|"| actuary 精算师
w{"ro~9o ad referendum agreement 暂定协议；有待覆核的协定
K}( @Ek ad valorem duty 从价税；按值征税
{' UK> S ad valorem duty system 从价税制
1 wLEkp!~ ad valorem fee 从价费
s(8e)0Tl ad valorem tariff 从价关税
VT2f\d[Q additional allowance 额外免税额
~F.kgX additional amount for unexpired risk 未过期风险的额外款额
zF@ /8# additional assessable profit 补加应评税利润
X<<FS%:+ additional assessment 补加评税
`6\u!# additional commitment 额外承担
?_j ]w%Hz additional commitment vote 额外承担拨款
A(D3wctdr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H Xb_k1n additional dependent parent allowance 供养父母额外免税额
6=p!`DOd additional provision 额外拨款
sI5S)^'IQ additional stamp duty 附加印花税
<T`&NA@%~$ additional tax 补加税罚款；补加税款
YZZog 6% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=3EE- %eF! adjudged bankrupt 被裁定破产
"Ky&x$dje adjudicated bankrupt 裁定破产人
&l~9FE * adjudication fee 裁定费；评定印花税额手续费；评估契据费
*:Uq
;)* adjudication of bankruptcy 裁定破产；宣告破产
I#:Dk?"O2 adjudication of insolvency 裁定无力偿还债务
Zq{TY)PI] adjusted actual 经调整的实数；调整后的实数
4Cp)!Bq?/ adjusted current assets 经调整的流动资产；调整后的流动资产
FnC Mr_ adjusted figure 经调整的数字；调整后的数额
oIGF=x,e8 adjusted liabilities 经调整的负债；调整后的负债
3a0% J' adjusted loss 经调整的亏损；调整后的亏损
.s%dP.P:i1 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
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( adjusted profit 经调整的利润；调整后的利润
9;ie[sU:u adjusted surplus 经调整的盈余额；调整后的盈余额
u,JUMH]@ adjusted value 经调整的价值；调整后的价值
6 T6UIq adjustment 调整；修订；理算〔保险〕
!,O Y{=' adjustment centre 调剂中心
NL-V",gI-~ adjustment lag 调整过程的时间差距；调整时差
J]5ZWo% adjustment mechanism 调整机制
,!QtViA7 adjustment of loss 亏损调整
3
p!t_y|SX adjustment process 调整过程；调整程序
'iX y?l adjustment range 调整幅度
3'!*/UnU administered exchange rate 受管制汇率
7`SrqI& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e3WEsD+ administration expenses 行政费用
'DD~xCXE administration fee 手续费；行政费
4k)0OQeW6 administration in bankruptcy 破产管理
=}%Q}aPp administration order 遗产管理令
~_|CXPiQ8 administrator 管理人；遗产管理人
NEt_UcC administrator of the estate 遗产管理人
5s:g(gy3BR admission of debt 债项承认书
q{XeR Q'/ admission of proof 接纳债权证明
d Z x advance 放贷款项；垫付款项；预支款项；预付款项
^+}~"nv D advance account 暂支帐目；预付款帐户
9>/: c\q+ advance compensation 预付补偿金
wPvYnhr|G- advance from shareholder 股东垫款
+&[X7r< advance pending reimbursement 预支以待日后付还
T/?C_i advanced economy 先进经济体系
0RHjA& r3v advancement 预付；预付财产
3 (F+\4aRm advances warrant 垫款令
3Qd% `k advancing 贷出
%FJB9?9=| adverse balance 逆差
Lj1>X2.gD adverse exchange 逆汇
j/uzsu+ advertisement addressed to shareholders 在报章刊登的致股东通告
]Y3s5#n advice for collection 托收通知书
GHFYIor advice of drawing 提款通知书；汇票通知书
GpCjoNcW{ advice of payment 付款通知
m0N{%Mf- Advisory Committee [Securities and Futures Commission]
7 Mb-v} 谘询委员会〔证券及期货事务监察委员会〕
w|:ev_c| Advisory Committee on Diversification 经济多元化谘询委员会
LZ8x h affidavit 誓章；遗产申报誓章
a6'T ]DW0W affidavit of no receipt 述明无收款的誓章
V U~r~ affiliate 联号；联营公司；附属公司
[ 0H]L{yV affiliated company 附属公司；联号；联营公司
S$qpClXS, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~b})=7 n. affordability 负担能力
r#w.y g4EX African Development Bank [AfDB] 非洲开发银行
8aI^vP"7`= after-acquired property 事后取得的财产
-H$C3V3] after-hours dealing 市后交易
,f$ftn\~j/ after-tax profit 税后盈利；税后利润；税后溢利
~8Ez K_c agency agreement 代理协议
P9M. J^< agency expenses 代理机构的开支
_+d*ljP)l3 agency fee 代理费
Jp(CBCG {F Agency Law 《代理法》
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Jn!> agent 代理人；承销人
O5ZR{f& agent of company 公司代理人
lI;ACF^ agent's fee 代理人费；经纪费
S5e"}.]| aggregate 总计；总数；总体数字
m{by% aggregate amount 总款额；总额
ycrM8Mu
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ft?c&h;At aggregate at constant price 按固定价格计算的总体数字
0A F}wz> aggregate demand 总需求
c"pu"t@/Z aggregate gross position 总持仓量
[{6fyd; aggregate limit 总限额
G=& nwSL aggregate of salaries tax 合计薪俸税
.}n\c%& aggregate performance 总体表现；总体业绩
qsdgG1< aggregate supply 总体供应
>n jX=r. aggregate surplus 总盈余
8UXtIuQ aggregate total 整体总额
0xc| Wn> aggregate value 总值；合计价值
vv F]g., aggregated basis 合计基准
AL*M`m_ aggregated net chargeable income 合计应课税入息实额
U3|9a8^H aggregation 合并计算；合计；总和
t>eeOWk3 aggregation of incomes of husband and wife 夫妇入息合并计算
0lS=-am aggregation of property 财产的总和
_z53r+A agio 差价；贴水
98lz2d/Fcq 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》
~c@@m\C"b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)F4BVPI 《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》
fy={ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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|< 《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》
cg^=F_h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ilwI qj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4oN*J +"=+ agreement for a settlement 授产协议
, nW)A/?} agreement for assignment 转让协议
6!v$"u|[!' agreement for sale 售卖协议；买卖协议
w/@ tH agreement for sale and purchase 买卖协议
Ym
1; /' agreement for the payment of interest 支付利息协议
41I2t(H @z agreement for the repayment of money 还款协议
abg` : E agreement of reinsurance 再保险协议
"6>+IF Agricultural Bank of China 中国农业银行
] r>m{"~E air passenger departure tax 飞机乘客离境税
fzzk#jU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~r&+18Z; airport tax 机场税
J6Nhpzp alcohol duty 酒精税
1'b}Y 8YO alienation 让与；让渡；转让
n= FOB0= alimony 生活费；赡养费
=*KY) X All Ordinaries Index [AOI] 所有普通股指数
"]U_o<V all risks 全险；综合险
!G;|~|fMV All Sales Record for Stock Market 《股票市场成交报告》
5QZ}KNJ|t~ Allied Capital Resources Limited 新联财务有限公司
\ %QA)T% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+$#ytvDy allocation letter 拨款信件
C&;m56 allocation of fund 分配款项；预留款项
K?*p|&Fi?8 allocation of profit 利润分配；溢利分配
N$M:&m3^ allocation warrant 拨款令
{gI% - allotment 分配；配股
ebhV;Q. allotment notice 股份配售通知；配股通知
qEfg-`*M allotment of shares 股份分配
t4+bRmS`_ allowable 可获宽免；免税的
H Em XB= allowable business loss 可扣除的营业亏损
;nKhmcQ4 allowable expenses 可扣税的支出
;OS EMgB1 allowance 免税额；津贴；备抵；准备金
d^ I:{Ii' allowance for debts 债项的免税额
@s|yH " allowance for depreciation by wear and tear 耗损折旧免税额
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!u3\91 allowance for funeral expenses 殡殓费的免税额
# Ht;5p>5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q$ A;Fk}- allowance for repairs and outgoings 修葺及支出方面的免税额
k\A4s j allowance to debtor 给债务人的津贴
4{LKT^(!f alteration of capital 资本更改
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R\BI/ alternate trustee 候补受托人
l f_q6y amalgamation 合并
U _~r0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w QojmmQ ambit of charges 征税范围；收费范围
:Jo[bm
amended valuation 经修订的估值
.J \i ! American Commodities Exchange 美国商品交易所
]*<!|;q American Express Bank Limited 美国运通银行
zin'&G>l American Stock Exchange 美国证券交易所
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amortization 摊销
S%o6cl = amount due from banks 存放银行同业的款项
!r4B1fX amount due from banks abroad 存放海外银行同业的款项
T2 /u7<D- amount due from holding companies 控股公司欠款
\o mfWWpK amount due from local banks 存放本港银行同业的款项
<=@6UPsn2 amount due to banks 银行同业的存款
JY$+<`XM amount due to banks abroad 海外银行同业的存款
LX m@h amount due to holding companies 控股公司存款
rmPJid[8B~ amount due to local banks 本港银行同业的存款
mX G W+ amount due to outport banks 外埠银行同业的存款
F **/T amount for note issue 发行纸币的款额
UD_8#DO{m1 amount of bond 担保契据的款额
Iy Vmz' amount of consideration 代价款额
;R^=($ X amount of contribution 供款数额
B*n_
VBd amount of indebtedness 负债款额
U[6
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a amount of principal of the loan 贷款本金额
)5w# n1 amount of rates chargeable 应征差饷数额
oWBjPsQ amount of share capital 股本额
PKYm{wO- amount of sums assured 承保款额
2D 4c|R@+ amount of variation 变动幅度
Aq_?8 Cd amount of vote 拨款数额
bDnT><eH amount payable 应付款额
[>|6qY$D amount receivable 应收款额
OhTd>~R`< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#-kx$(''V analysis 分析
L<p.2[3 ancillary risk 附属风险
7A{,)Y/w ^ annual account 周年帐目；周年帐目报表；年度决算；年结
fT5vO.a
annual accounting date 年结日期
? J6\?ct4 annual allowance 每年免税额；年积金；年度津贴；年津
0">9n9 annual balance 年度余额
7mnZ,gpb annual disposable income 每年可动用收入
LcG G~P|ML annual estimates 周年预算
oPrK {flm annual fee 年费
bP7 _QYQ6 annual general meeting 周年大会
2bxW`.fa annual growth rate 年增率；每年增长率
?y,z annual long-term supplement 长期个案每年补助金
}ssL;q annual pensionable emolument 可供计算退休金的年薪
S&MF; E6 annual report 年报
+4V"&S|& Annual Report on the Consumer Price Index 《消费物价指数年报》
E|x t\ * annual return 周年报表；周年申报表；每年报税表格
FH7l6b,^ Annual Return Rules 《周年报表规则》
`]5 t'Ps annual review of consumer prices 每年消费物价回顾
p`}G" DM annual roll-forward basis 逐年延展方式
z W*Z annual salary 年薪
ef:YYt{|q annual statement 年度报表；年度决算表
h3MZLPe 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
2]+f<Z[/ annuitant 年金受益人
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annuity 年金
_ o?[0 E annuity contract 年金合约
~!"z`& annuity on human life 人寿年金
t?h\Af4Tf antecedent debt 先前的债项
'nfdOX.d ante-dated cheque 倒填日期支票
_ "lW anticipated expenditure 预期开支
:nxBM#:xu anticipated net profit 预期纯利
)uy2, `z anticipated revenue 预期收入
N==Y]Z$G anti-inflation measure 反通货膨胀措施
8-FW'bA anti-inflationary stance 反通货膨胀立场
(gb
vInZ apparent deficit 表面赤字
/8LTM|( apparent financial solvency 表面偿债能力
'J_6SD apparent partner 表面合伙人
. r \g] application for personal assessment 个人入息课税申请书
}=s64O 9j application of fund 资金应用
0"koZd,c application to release as liquidator and to destruct the books of accounts and documents
kw5`KfG9 申请免除清盘人职务及毁灭帐簿与文件
c<5(c%a appointed actuary 委任精算师
M`,`2I A appointed auditor 委任核数师；委任审计师
kNv/ L $oG appointed trustee 委任的受托人
!5K5;M_Ih" appointer 委任人
@^,9O92l apportioned pro rata 按比例分摊
$uYfy< apportionment 分配；分摊
5`{u! QE Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
eI=:z/pd apportionment formula 分摊方程式
~jMf m~ apportionment of estate duty 遗产税的分摊
!Er)|YP appraisal 估价；评估
#>O+!IH appreciable growth 可观增长
)\QPUdOvx appreciable impact 显着影响
7X/KQ97 appreciable increase 可观增长
#~`d
;MC appreciation 增值；升值
#NQ x(C appreciation against other currencies 相对其他货币升值
Wrs 6t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@K}Bll.E appreciation tax 增值税
F rum@n appropriation 拨款；拨用；拨付
;#ElJXS appropriation account 拨款帐目
,W5!=\Gg( Appropriation Bill 拨款法案
'b Kc;\ appropriation-in-aid system 补助拨款办法
Io]KlR@!T approved assets 核准资产
mxmj approved basket stock 认可一篮子证券
UUqA^yJ approved budget 核准预算
6}?5Oy_XF2 approved charitable donation 认可慈善捐款
]3 CWb>!_ approved charitable institution 认可慈善机构
QI6=[
approved currency 核准货币；认可货币
c>L#(D\\ approved estimates 核准预算
}/}eZCaG approved estimates of expenditure 核准开支预算
)X 'ln approved overseas insurer 核准海外保险人
3(=Q Y) approved overseas trust company 核准海外信托公司
(? #"S67 approved pooled investment fund 核准汇集投资基金
KfV& 7yi approved provident fund scheme 认可公积金计划
RBV*e9P% approved provision 核准拨款
r<EwtO+x approved redeemable share 核准可赎回股份
.[S\&uRv approved regional stock 认可地区性证券
8eD/9PD=F approved retirement scheme 认可退休金计划
c!J |vRA5 approved subordinated loan 核准附属贷款
@%rj1Gn arbitrage 套戥；套汇；套利
PQ(/1v arbitrageur 套戥者；套汇者
h?-M+ Ac arbitrary amount 临时款项
?T_bjA LW arrangement 措施；安排；协定
Y (h (Z arrears 欠款
c[;=7-+ arrears of pay 欠付薪酬
KKM!( $A arrears of revenue 逾期未收税款；逾期未收的帐项
K<?[^\ articles of association 组织章程；组织细则；组织章程细则
?HP{>l0r Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
tW"s^r=95 ascertainment of profit 确定利润
#hh7fE'9 "Asia Clear" “亚洲结算系统”
t9[%o=N~lD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7!^Zsp^ + Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZBXn&Gm Asian Development Fund [ADF] 亚洲发展基金
lcuqzX{7 Asian dollar bond 亚洲美元债券
ee#\XE=A Asian dollar market 亚洲美元市场
R/kfb V-b Asian dollar rate 亚洲美元利率
Jp +h''t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
h3z9}' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D<(VP{ ,G asked price 沽盘；喊价；索价；卖方报价
Rj~y#m assessable income 应评税入息
qz.WF8Sy2 assessable loss 应评税亏损
!&5B&w{u~! assessable profit 应评税利润
&ej |DM6 assessable value 应评税值
$QJ,V~ assessed profit 估定利润
X A-, assessed value 经评估价值
(V# *}eGy assessment 评税；评定；估价；评税单
s
Vg89I& assessment number 评税编号；估价编号
9R JFj?^" assessment of additional tax 补加税评税
!-s 6B assessment of performance 业绩评估；实绩评价
!=(M P: Assessor 评税主任
?D=t:= asset price bubbles 资产价格泡沫
Zie t-@} asset-backed securities 具资产保证的证券
gbN@EJ assets accretion 资产增值
f^ 6da6Z assets and liabilities 资产与负债
{#H'K*j{ assets betterment statement 资产递增表；资产改进表
;#S4$wISw` assets lending 实物放款；有抵押贷款
`bcCj~j assets of the company passing on the death 死者去世时转移的公司资产
7:X@lmBz= assets pledged as security for liabilities 用作负债抵押的资产
`g:bvIV5x> assets portfolio 资产投资组合
m,# Us assets price 资产价格
K] yUPx assets quality 资产质素
TPWqiA?3Cp assets realization 资产变现
"Sd2VSLg assets refinancing arrangement 资产再集资安排
}R)A%FKi@ assets securitization 资产证券化
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assets situated outside Hong Kong 在香港以外地方的资产
&1ss
@- assets stripping 削减资产；拆卖资产
}7Y @u@R assets value 资产值
cT3 s{k assignee 承让人
9H,Ec,. assignment 转让；转让书；转让契
Tg/r V5@ka assignment of interest 权益转让
W 0 KS LxM assignment of letters patent and trade mark 专利证书及商标转让
s78V \Vw3 assignment of property 物业转让；物业转让书
z|sR
`]K assignment right 转让权
uq K[p^{ assignor 转让人
DK }1T associate 有联系的人；有关连人士；相联者；合伙人；联系人
=\)qUs\z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o]m56 associate member 附属会员
LKI2R_|n associated body corporate 相联法人团体
p$bR M`R&s associated company 相联公司；联属公司
~{BR~\ D associated corporation 相联法团
Dv-ubki Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b'Tk Ya^ 公认会计师公会〔英国〕
+ u'y!@VV Association of Futures Exchange Brokers 香港期货经纪协会
KfMaVU=4P Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=Ye I,KbA) association of underwriters 承保人组织
hPgDK.R' assumption of control 接管
$Qq5Fx9kU assurance 担保；保险；转易；转易书
F)4;:".zna assurance of interest 权益的转易
j[\aGS7u at 19XX price 按一九ＸＸ年价格计算
-
u'5xn7 at a discount 按赔价计算；按贴水价格计算；打折扣
C4
@"@kbr at a premium 按溢价计算；按升水价格计算
WU<C7 at call 通知付款；按通知
#dm"!I>g at constant market price 按固定市价计算
h6C:`0o at constant price 按固定价格计算
-MT .qhx at cost 按成本计算
`KzNBH,W at current market price 按当时市价计算；按现时市价计算
/2Ae JH\- at current price 按当时价格计算；按现时价格计算
%eLf6|1x at factor cost 按要素成本计算；按生产要素成本计算
h?`'%m?_b at money-of-the-day price 按付款当日价格计算
+ hKH\] at or better 按指定或较佳价位〔买卖指令〕
,.PmH.zjmR at par 按面值计算；平价
TrC :CL at sight 见票即付
c;1X u1 at the close 按收市盘
_4MT,kN at the opening 按开市盘
=9'px3:'WR attestation 见证；见证条款
Y"Y +U`Qt at-the-money option 平价期权
UA$Xa1 attorney 受权人；受托代表人
0@*EwI attornment 新拥有人承认书
_ ^cFdP)8| attributable profit 可归属利润
A q "<#: attributable share value 可归属股份价值
>)`V $x Auckland Stock Exchange 奥克兰证券交易所
FV W&)-I auction 拍卖
/\|AH M auctioneer 拍卖商
6qzy eli audit 审计；核数
i>n)T Audit Commission 审计署
r-k,4Yz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3# r ` e 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Uv"O'Z audit review 帐目审查
W!
q-WU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
cp g+-Zf% audited account 审计帐目；经审计的帐目
4Hcds9y9 audited annual account 经审计的周年帐目
IL2OVL X audited balance sheet 经审计的资产负债表
YsX f+_._ auditor 核数师；核数主任；审计师
G MRFZw_M auditor's certificate 核数师证明书；审计师证明书
+_E 96`P auditor's report 核数师报告；审计师报告
64h$sC0z/e Aussie bond 澳元债券
A~7q=- austerity budget 紧缩预算
"I`g(q#Uo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#K _E/~ Australia All Ordinaries Index 澳洲所有普通股票指数
8{ iFxTz Australian Dollar [AUD] 澳元
I&Y 9 Australian Options Market 澳大利亚期权市场
Oe:_B/l Australian Securities Commission 澳洲证券事务监察委员会
[j^c&}0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#_}r)q
Australian Stock Exchange 澳大利亚证券交易所
U>jLh57 Austrian Schilling [ATS] 奥地利先令
a}#Jcy!e authentication 认证；鉴证
/6Vn WrN_ authority to purchase 委托购买证；委购书
>[|Y$$ authorization 认可；核准；授权；授权书
TB authorization by direction 指示授权
YoEL|r| authorization by instruction 指令授权
x9{&rl dC authorization by warrant 令状授权
R"
'=^ authorization of unit trust 单位信托的认可
ui#K`.dn authorized agent 指定代理人
/ %:%la% authorized capital 法定资本
fPLi8`r authorized clerk 出市员
x%\m/_5w% authorized dealer 认可交易商
)@OKL0t authorized financial institution 认可财务机构
a="\?L5 authorized fund 认可基金
)]~;A c^x authorized fund house 获授权的基金公司；认可基金公司
y~AF|Dk= authorized institution 认可机构
G8E=E<Yg~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ij/5m-{6) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^w*$qzESy authorized insurer 获授权保险人；获认可承保人
A J`R2
$ authorized investment 特准投资项目
}qhNz0 * authorized person 获授权人
vx&jI$t 8 authorized representative 获授权代表
7 ,! [oY[ authorized share capital 法定股本
e}Xmb$ automated quotation system 自动报价系统
,*Z:a 4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M m'q4DV^ 自动交易系统〔香港期货交易所有限公司〕
N Dv_@V(D automatic adjustment mechanism 自动调整机制
L% cr `<~ automatic adjustment system 自动调整系统
)5(Ko <" Automatic Clearing House 自动票据交换所
iB=v
>8l% automatic exchange rates accumulation system 自动化汇率累集系统
%ymM#5A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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automatic teller machine [ATM] 自动柜员机
,{ _;q: autopay 自动转帐
N=X(G( available assets 可用资产
6q !sm M available fiscal reserve 现存财政储备
^%:syg_RM[ available profit 可用利润
c[xH: $G?Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jdF~0#vH average 平均；平均数；海损
Gap\~Z@L average basic salary 平均基本薪金
O)4P)KAO< average consumer expenditure 平均消费开支；一般消费开支
i[wEH1jR average cost 平均成本
/EpsJb`kj average cost of land production 增辟土地平均成本
u3>D vl@ average daily turnover 平均每日成交额
[x.Dw U%S average daily wage rate 平均每日工资率
x$'0}vnT average expenditure pattern 平均开支模式
9J!@,Zsh average growth rate 平均增长率
0f<$S$~h average net fixed assets 固定资产平均净值
NpIx\\d average of relatives 相对价格平均数
N))G/m3 average price 平均价格
[$D4U@mRp average propensity to consume 平均消费倾向；一般消费倾向
/` j~r;S average propensity to save 平均储蓄倾向；一般储蓄倾向
%O< qw average rate 平均率
6*:mc average revenue 平均收入；平均收益
<hO|:LX average stock 平均库存；平均存货
?\l@k(w4[x average yearly rent 平均年租
%HNe"7gk avoidance of double taxation 避免双重课税
*A,h ^ avoidance of tax 避税
