A:
lDc;__}Ws A share Ａ股；甲类股份
+=P@HfVfiq abatement of tax 减税；减扣免税额
p!W[X%`) ABN AMRO Bank N.V. 荷兰银行
z?ucIsbR above-the-line expenditure 线上项目支出；经常预算支出
y' x F0 above-the-line receipt 线上项目收入；经常预算收入
@q8an ABSA Asia Limited 南非联合亚洲有限公司
!3}deY8;# absolute change 绝对数值变更
>HTbegi absolute expenditure 实际开支
I cF@F>> absolute guideline figure 绝对准则数字
8 5 ]SC$ absolute interest 绝对权益
:tGYs8UK absolute order of discharge 绝对破产解除令
6 1K" (r~ absolute profit margin 绝对利润幅度
..KwTf absolute value 实值；绝对值
k#)Ad*t absolutely vested interest 绝对既得权益
t})$ lM absorbed cost 已吸收成本；已分摊成本
7_\Mwy{P absorption 吸收；分摊；合并
g+[kde;(^ absorption rate 吸收率；摊配率；分摊率
V@ :20 m ACB Finance Limited 亚洲商业财务有限公司
+=3CL2{A n acceptable form of reciprocity 合理的互惠条件
9 $l> \.6 acceptable rate 适当利率；适当汇率
``QHG&$ / acceptance agreement 承兑协议
83iCL; GS= acceptance for honour 参加承兑
" , B'k acceptor 承兑人；接受人；受票人
[CN$ScK, acceptor for honour 参加承兑人
$3P`DJo accident insurance 意外保险
eD;6okdP Accident Insurance Association of Hong Kong 香港意外保险公会
}e{ qW accident insurance scheme 意外保险计划
K|^wc$ accident year basis 意外年度基准
TKI$h c3|L accommodation 通融；贷款
%c/^_. accommodation bill 通融票据；空头票据
%:u[MBe , accommodation party 汇票代发人
$Ua56Y account balance 帐户余额；帐户结余
i|$z'HK;+ account book 帐簿
Ax<\jW< account collected in advance 预收款项
Z<z;L<tJ 9 account current book 往来帐簿
VOgi7 \ account of after-acquired property 事后取得的财产报告
OtUr GQP account of defaulter 拖欠帐目
(M t5 P account payable 应付帐款
w:ULi3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
1B:aC|B account receivable 应收帐款
O!R"v ' account receivable report 应收帐款报表
w2"]Pl account statement 结单；帐单；会计财务报表
-- k:a$Nt account title 帐户名称；会计科目
2(#Ks's? accountant's report 会计师报告
Dy9\O77> Accountant's Report Rules 会计师报告规则
<8o(CA\ accounting and auditing procedure 会计与审计程序；会计与核数程序
@LX6hm*} Accounting Arrangements 《会计安排》
M] EsS^/X accounting basis 会计基础
lrEj/"M accounting by Official Receiver 破产管理署署长呈交的帐目
`y!/F?o+! Accounting Circular 《会计通告》
>-cfZ9 {! accounting class 会计类别
f~M 8A. accounting date 记帐日期；会计结算日期
'3 ,\@4 accounting for money 款项核算
Ex(3D[WmMW Accounting Officer 会计主任
\cySWP[ accounting period 会计报告期；会计期
'fW#7W accounting policy 会计政策；会计方针
Ka-p& Uv1< accounting practice 会计惯例
`~F5 wh~ accounting principle 会计准则
Pl o ,XU accounting record 会计记录
r6.N4eW.L accounting report 会计报告
4\2V9F{s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G*n2Ii Accounting Society of China 中国会计学会
j$@tK0P accounting statement 会计报表
`rFAZcEj% accounting system 会计制度；会计系统
mP}#Ccji? accounting transaction 会计事项；帐务交易
Np,2j KF( accounting treatment 会计处理
KS<Jv; accounting year 会计年度
xAdq+$>< accretion 增值；添加
d>i13d AI accrual 应计项目；应累算数目
Z`_.x
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W)=%mdxW 0 accrual basis accounting 应计制会计；权责发生制会计
k3hkk:W accrue 应累算；应计
Ill[]O accrued benefit 应累算利益
yp]@^T N accrued charges 应计费用
}KB[B accrued cumulative preference share dividend 应累算的累积优先股股息
.b>TK accrued expenses 应累算费用
X"*^l_9-v accrued interest payable 应付利息；应计未付利息
8<&EvOk accrued interest receivable 应收利息；应计未收利息
2[R$RpA_ accrued right 累算权益
SgM.B accruing profit 应累算的利润
Oh!(@ accumulated fiscal reserve 累积财政储备
PpOlt.yui accumulated profit 累积利润；滚存溢利
P%>?[9!Nt accumulated reserve 累积储备
v,1F-- v accumulation of surplus income 累积收益盈余
a W;aA'! acquired assets 既得资产
Vz :_mKA acquisition 收购；购置；取得
tk?UX7F acquisition cost 购置成本
>)#c\{ c
acquisition expenses 购置费用
vq6%Ey3Gix acquisition of 100% interest 收购全部股权
ygViPz<J acquisition of control 取得控制权
By((,QpB acquisition of fixed assets 购置固定资产
q-AN[_@ acquisition of shell “买壳”
$k0H9_ acquisition price 收购价
:`W|h E^ act of God 天灾
zVaCXNcbo acting partner 执事合伙人
L\ j: active market 买卖活跃的市场；交投畅旺的市场；旺市
wGLF%;rRe4 active partner 积极参与的合伙人
f(Hu {c5yV active trading 交投活跃
+=fKT,-*G! actual circulation 实际流通
h4`9Cfrq , actual cost 实际成本
tYe:z:7l?< actual expenditure 实际开支；实际支出
v 81rfB5 actual income 实际入息；实际收入；实际收益
'gTmH [be actual market 现货市场
NPJ.+ph actual price 现货价；实际价格
t _c?Wp~tH actual profit 实际利润
;e{5)@h$ actual quotation 实盘；实际价位；实际报价
v Xcy# actual year basis 按实际年度计算
7_)|I?
=0d actuals 实货
ZF{~ih*^u actuarial investigation 精算调查
}T(z4P3 actuarial principle 精算原则
G\~^&BAC actuarial report 精算师报告
Fdt}..H% Actuarial Society of Hong Kong 香港精算学会
)"u:ytK{ actuarial valuation 精算师估值
V2 `>
]/| actuary 精算师
&RY )o^g[4 ad referendum agreement 暂定协议；有待覆核的协定
"JhimgwvY ad valorem duty 从价税；按值征税
AV4~U:vU ad valorem duty system 从价税制
2$0)?ZC?= ad valorem fee 从价费
Spj9H ?m ad valorem tariff 从价关税
kQIw/@WC additional allowance 额外免税额
=*MR(b> additional amount for unexpired risk 未过期风险的额外款额
xFb3O|TC additional assessable profit 补加应评税利润
Rlw3!]5+2 additional assessment 补加评税
JP=Z Uu additional commitment 额外承担
g(m_yXIx additional commitment vote 额外承担拨款
>)c9|e=8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d-$_|G+ additional dependent parent allowance 供养父母额外免税额
>BoSw&T$Q additional provision 额外拨款
ecFi (eMD additional stamp duty 附加印花税
\< 65??P additional tax 补加税罚款；补加税款
H5M#q6`H6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3H8Al adjudged bankrupt 被裁定破产
)%j" adjudicated bankrupt 裁定破产人
`XMM1y>V9> adjudication fee 裁定费；评定印花税额手续费；评估契据费
pj|X]4?wdI adjudication of bankruptcy 裁定破产；宣告破产
d Wpk=' adjudication of insolvency 裁定无力偿还债务
pXW`+<g0 adjusted actual 经调整的实数；调整后的实数
Tg''1 Wl* adjusted current assets 经调整的流动资产；调整后的流动资产
z`#_F}v,m/ adjusted figure 经调整的数字；调整后的数额
o) I/P< adjusted liabilities 经调整的负债；调整后的负债
Fd8hGj1 adjusted loss 经调整的亏损；调整后的亏损
d*-Xu v adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
_s>^?x} adjusted profit 经调整的利润；调整后的利润
3,$iG e adjusted surplus 经调整的盈余额；调整后的盈余额
WU\m^!`w=F adjusted value 经调整的价值；调整后的价值
5gK~('9'?1 adjustment 调整；修订；理算〔保险〕
nCaLdj? adjustment centre 调剂中心
-c={ +z " adjustment lag 调整过程的时间差距；调整时差
p VG>A&4 adjustment mechanism 调整机制
r{ @ `o@q adjustment of loss 亏损调整
(%DRt4u <H adjustment process 调整过程；调整程序
=K'L|QKF adjustment range 调整幅度
s[V `e2O administered exchange rate 受管制汇率
>q9{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0k1MKzi Q administration expenses 行政费用
MSY N1 administration fee 手续费；行政费
$u5.!{Wq? administration in bankruptcy 破产管理
1N.tQ^ administration order 遗产管理令
l l:jsm administrator 管理人；遗产管理人
` d`&R.' administrator of the estate 遗产管理人
x[Q&k[xV admission of debt 债项承认书
2OC dG admission of proof 接纳债权证明
RKe?. advance 放贷款项；垫付款项；预支款项；预付款项
n\>.T[$" advance account 暂支帐目；预付款帐户
V9{B}5KC
advance compensation 预付补偿金
.^H1\p];Lw advance from shareholder 股东垫款
@ ;J|xkJ advance pending reimbursement 预支以待日后付还
'j# a%j@{ advanced economy 先进经济体系
\+]O*Bm&`8 advancement 预付；预付财产
[V5-%w ^ advances warrant 垫款令
CWMlZ VG advancing 贷出
/v$]X4 S` adverse balance 逆差
vKkf2 7 adverse exchange 逆汇
:?#cDyW) advertisement addressed to shareholders 在报章刊登的致股东通告
=t.F2'<[Z advice for collection 托收通知书
`7_n}8NVC advice of drawing 提款通知书；汇票通知书
m X:bA5db advice of payment 付款通知
S7#0*2#[o Advisory Committee [Securities and Futures Commission]
cYD1~J X. 谘询委员会〔证券及期货事务监察委员会〕
`~E<Sf<M Advisory Committee on Diversification 经济多元化谘询委员会
5f3!NeI affidavit 誓章；遗产申报誓章
R=86w_ affidavit of no receipt 述明无收款的誓章
<PQRd affiliate 联号；联营公司；附属公司
llqDT-cp affiliated company 附属公司；联号；联营公司
Tw}z7U" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
R `Q?J[e affordability 负担能力
u'Pn(A@1R African Development Bank [AfDB] 非洲开发银行
!F, s" after-acquired property 事后取得的财产
y`+<X{V5L after-hours dealing 市后交易
n|Ma&qs after-tax profit 税后盈利；税后利润；税后溢利
g T D%4V agency agreement 代理协议
STRyW Ml agency expenses 代理机构的开支
ZjavD^ky agency fee 代理费
H nK/A0j M Agency Law 《代理法》
[Ekgft& agent 代理人；承销人
5 j1 IH,yW agent of company 公司代理人
p1 ?J agent's fee 代理人费；经纪费
a;yV#Y aggregate 总计；总数；总体数字
auoA aggregate amount 总款额；总额
ds')PIj aggregate assets and liabilities 总体资产与负债
d-i&k(M aggregate at constant price 按固定价格计算的总体数字
|{!Ns +' aggregate demand 总需求
o HRbAE^ aggregate gross position 总持仓量
qKx59 aggregate limit 总限额
lmp
R>@o" aggregate of salaries tax 合计薪俸税
=ZrjK=K aggregate performance 总体表现；总体业绩
N N*Sb J0 aggregate supply 总体供应
h %|9]5(= aggregate surplus 总盈余
4Xr"d@2( aggregate total 整体总额
l58l aggregate value 总值；合计价值
nu(eLUU aggregated basis 合计基准
K1
6s)S' aggregated net chargeable income 合计应课税入息实额
n('VQ0b aggregation 合并计算；合计；总和
;<~j)8 aggregation of incomes of husband and wife 夫妇入息合并计算
i&5!9m`Cw aggregation of property 财产的总和
9Mut p4# agio 差价；贴水
+E `063 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》
<Wg G=Kf)N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6yi/&#YM 《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》
:e52hK1[T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-ca]Q| m 8 《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》
81cv: |" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L1:}bH\ y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R+x%r&L5F agreement for a settlement 授产协议
'> 4+WZ1w5 agreement for assignment 转让协议
+-",2 d+g agreement for sale 售卖协议；买卖协议
8Q)y%7 {6 agreement for sale and purchase 买卖协议
?n73J wH agreement for the payment of interest 支付利息协议
a6OrE*x:D agreement for the repayment of money 还款协议
[lrmuf
agreement of reinsurance 再保险协议
%PSz o8.l Agricultural Bank of China 中国农业银行
UU-v;_oP air passenger departure tax 飞机乘客离境税
}v,W-g A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yqC+P airport tax 机场税
WMRYT"J?N] alcohol duty 酒精税
8UlB~fV g alienation 让与；让渡；转让
YD dLDE alimony 生活费；赡养费
JO]`LF] All Ordinaries Index [AOI] 所有普通股指数
ByC1I.B` all risks 全险；综合险
WJBW: 2=; All Sales Record for Stock Market 《股票市场成交报告》
J>/Ci\OB Allied Capital Resources Limited 新联财务有限公司
OcLg3.:L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
upZYv~Sa allocation letter 拨款信件
/ *O u$ allocation of fund 分配款项；预留款项
+q 4W0 allocation of profit 利润分配；溢利分配
1\=pPys ) allocation warrant 拨款令
R20a(4 m allotment 分配；配股
`W
D*Q-&n allotment notice 股份配售通知；配股通知
@m } rQT allotment of shares 股份分配
lS>=y#i3Xv allowable 可获宽免；免税的
*yL|} allowable business loss 可扣除的营业亏损
IZzhJK M1V allowable expenses 可扣税的支出
wV]sGHu F} allowance 免税额；津贴；备抵；准备金
Y^T-A}?` allowance for debts 债项的免税额
k?z
[hZg0 allowance for depreciation by wear and tear 耗损折旧免税额
X *43!\ allowance for funeral expenses 殡殓费的免税额
%kaTQ"PB allowance for inflation 为通货膨胀而预留的款项；通胀准备金
aEV|>K=6Y' allowance for repairs and outgoings 修葺及支出方面的免税额
p]X!g allowance to debtor 给债务人的津贴
4Q &Xb < alteration of capital 资本更改
<x.]OZgO alternate trustee 候补受托人
EXv\FUzo amalgamation 合并
l; .[W| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G}Q}H* ambit of charges 征税范围；收费范围
}:K\)Pd amended valuation 经修订的估值
Z^jGT+ 2 American Commodities Exchange 美国商品交易所
5EVB27k American Express Bank Limited 美国运通银行
D>,$c American Stock Exchange 美国证券交易所
DtI%-I. amortization 摊销
2{ jtQlc amount due from banks 存放银行同业的款项
iA5*
_tK5 amount due from banks abroad 存放海外银行同业的款项
=k[(rvU3 amount due from holding companies 控股公司欠款
]Hv*^Bak amount due from local banks 存放本港银行同业的款项
(UbR%A|v; amount due to banks 银行同业的存款
Q-H =wJ4R amount due to banks abroad 海外银行同业的存款
./aZV amount due to holding companies 控股公司存款
)&g2D@+{ amount due to local banks 本港银行同业的存款
9`h pa-m@ amount due to outport banks 外埠银行同业的存款
\H"/2o%l") amount for note issue 发行纸币的款额
Oi+Qy[y2 amount of bond 担保契据的款额
Y)@oo=oG amount of consideration 代价款额
g: H[#I amount of contribution 供款数额
P\ Pc/[
Z7 amount of indebtedness 负债款额
CfazD??x amount of principal of the loan 贷款本金额
W]C_oh amount of rates chargeable 应征差饷数额
h$:&1jVY{ amount of share capital 股本额
}0(vR_x amount of sums assured 承保款额
N6-2*ES amount of variation 变动幅度
D 0,om l amount of vote 拨款数额
}bj,& c
amount payable 应付款额
kM6
EZ`mj amount receivable 应收款额
SF78 s:_!_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
61t- analysis 分析
kV]%Q3t ancillary risk 附属风险
Q>#)LHX annual account 周年帐目；周年帐目报表；年度决算；年结
YGZAtSf3z annual accounting date 年结日期
uv_P {%TK annual allowance 每年免税额；年积金；年度津贴；年津
;m M\,
{Z annual balance 年度余额
6+{ nw}e8 annual disposable income 每年可动用收入
~CjmY P'o annual estimates 周年预算
U)T/.L{0i annual fee 年费
JXRmu~ W~l annual general meeting 周年大会
7J)a "d^e annual growth rate 年增率；每年增长率
Nys'4kx7 annual long-term supplement 长期个案每年补助金
J$e Z Lj annual pensionable emolument 可供计算退休金的年薪
^$Me#ls! annual report 年报
B 7x"ef Annual Report on the Consumer Price Index 《消费物价指数年报》
eO"\UDBV annual return 周年报表；周年申报表；每年报税表格
} SWA|x Annual Return Rules 《周年报表规则》
'J&@jp annual review of consumer prices 每年消费物价回顾
cfO^C C annual roll-forward basis 逐年延展方式
Kuzy&NI^w annual salary 年薪
&6~nc QWu annual statement 年度报表；年度决算表
&].1[&M] 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
=Un 6|] annuitant 年金受益人
& <[]X@ bY annuity 年金
FSXKH {Z annuity contract 年金合约
&p(*i@Ms annuity on human life 人寿年金
o@Cn_p^X antecedent debt 先前的债项
? >< ante-dated cheque 倒填日期支票
lD+y, "; anticipated expenditure 预期开支
@)!1#^(}% anticipated net profit 预期纯利
7\|NYT4 anticipated revenue 预期收入
n"Z,-./m anti-inflation measure 反通货膨胀措施
?\/dfK:! anti-inflationary stance 反通货膨胀立场
B@~eBU,$ apparent deficit 表面赤字
njx\$,ruN apparent financial solvency 表面偿债能力
VN55!l'OV apparent partner 表面合伙人
RQ$o'U9A application for personal assessment 个人入息课税申请书
-`ys pE0? application of fund 资金应用
d }6AH S [ application to release as liquidator and to destruct the books of accounts and documents
rym\5
`) 申请免除清盘人职务及毁灭帐簿与文件
|Jx2"0:M appointed actuary 委任精算师
XxrO:$ appointed auditor 委任核数师；委任审计师
/ F appointed trustee 委任的受托人
|M{,}.*CU appointer 委任人
E]e[Ty1 apportioned pro rata 按比例分摊
'yAoZ P\| apportionment 分配；分摊
$ SD@D6`lL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P.2.Ge| apportionment formula 分摊方程式
B39PD J]hu apportionment of estate duty 遗产税的分摊
L -oPb) appraisal 估价；评估
|^&2zyUj/ appreciable growth 可观增长
CI3_lWax% appreciable impact 显着影响
%lq7; emtp appreciable increase 可观增长
8^ ZM U{ appreciation 增值；升值
3=eGS appreciation against other currencies 相对其他货币升值
/%@RO^P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@ #O| appreciation tax 增值税
& ,gryBN appropriation 拨款；拨用；拨付
+cplM5X appropriation account 拨款帐目
L"zgBB?K6 Appropriation Bill 拨款法案
myo~Qqt? appropriation-in-aid system 补助拨款办法
4m g
7f^[+ approved assets 核准资产
] t!}D6p approved basket stock 认可一篮子证券
~bm2_/RL approved budget 核准预算
&4$43\(D approved charitable donation 认可慈善捐款
`^4>^ approved charitable institution 认可慈善机构
nm%4L approved currency 核准货币；认可货币
}A&Xxh!Fwo approved estimates 核准预算
J&0wl]w|O% approved estimates of expenditure 核准开支预算
#I@[^^Vw approved overseas insurer 核准海外保险人
g he=mQ- approved overseas trust company 核准海外信托公司
K=^_Ndz approved pooled investment fund 核准汇集投资基金
AK\g -]8
approved provident fund scheme 认可公积金计划
07WIa@Q approved provision 核准拨款
sN an" approved redeemable share 核准可赎回股份
9!/1F ! approved regional stock 认可地区性证券
l`w|o approved retirement scheme 认可退休金计划
`[HoxCV3o approved subordinated loan 核准附属贷款
otnY{r * arbitrage 套戥；套汇；套利
n <(5B|~y arbitrageur 套戥者；套汇者
K d|l\k! arbitrary amount 临时款项
;>x1)|n5 arrangement 措施；安排；协定
J hq5G" arrears 欠款
1:l&&/W y arrears of pay 欠付薪酬
dUVT Q18F arrears of revenue 逾期未收税款；逾期未收的帐项
4!b'%) articles of association 组织章程；组织细则；组织章程细则
M97p.; ; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
HFCFEamBMP ascertainment of profit 确定利润
!z6/.>QJ~ "Asia Clear" “亚洲结算系统”
Jj _+YfIM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p 7E{es|J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
F#C 6.`B Asian Development Fund [ADF] 亚洲发展基金
U3iyuE Asian dollar bond 亚洲美元债券
`uJ l<kHI Asian dollar market 亚洲美元市场
~$& r(9P Asian dollar rate 亚洲美元利率
|k9j )Hg( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$TW+LWb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G&@RLht asked price 沽盘；喊价；索价；卖方报价
vh{1u assessable income 应评税入息
QMfy^t+I assessable loss 应评税亏损
*gMP_I assessable profit 应评税利润
j `-y"6) assessable value 应评税值
MicVNs assessed profit 估定利润
KKTfxNxJn assessed value 经评估价值
WiCM,wDi assessment 评税；评定；估价；评税单
4 Fc1 ' assessment number 评税编号；估价编号
tf}Q%)`f assessment of additional tax 补加税评税
DB= cc assessment of performance 业绩评估；实绩评价
#3ro? w Assessor 评税主任
vT<wd# asset price bubbles 资产价格泡沫
U=1`. Ove asset-backed securities 具资产保证的证券
Vy"^]5 assets accretion 资产增值
!(AFT! assets and liabilities 资产与负债
Mv wJ(3 assets betterment statement 资产递增表；资产改进表
K O HH74}_ assets lending 实物放款；有抵押贷款
dM;WG;8e assets of the company passing on the death 死者去世时转移的公司资产
1+ARV&bc assets pledged as security for liabilities 用作负债抵押的资产
Dve5m= assets portfolio 资产投资组合
Z8_gI[Zn assets price 资产价格
X{5 D PhB, assets quality 资产质素
$GK m `I" assets realization 资产变现
#A nSjl assets refinancing arrangement 资产再集资安排
YU"\Wd[ assets securitization 资产证券化
%l P assets situated outside Hong Kong 在香港以外地方的资产
@Sd:]h:f- assets stripping 削减资产；拆卖资产
4 sgwQ$m) assets value 资产值
`r bqYU0 assignee 承让人
6_
0 w> assignment 转让；转让书；转让契
v-aq".XQ assignment of interest 权益转让
.
zMM86 c assignment of letters patent and trade mark 专利证书及商标转让
7I3CPc$ assignment of property 物业转让；物业转让书
xE[tD? M{ assignment right 转让权
gQt@xNO assignor 转让人
1VsEic associate 有联系的人；有关连人士；相联者；合伙人；联系人
HWAqJb [ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
oYM3 $.{E associate member 附属会员
fmN)~-DV9` associated body corporate 相联法人团体
H%%nB associated company 相联公司；联属公司
0cU^ue% associated corporation 相联法团
DLM9o3/*J Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,H1~_|)< 公认会计师公会〔英国〕
dNt|"9 ~& Association of Futures Exchange Brokers 香港期货经纪协会
S.4YC> E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
oeKc-[r association of underwriters 承保人组织
D6:J*F&? assumption of control 接管
2^lT !X@ assurance 担保；保险；转易；转易书
?pY !sG assurance of interest 权益的转易
E%:zE Q at 19XX price 按一九ＸＸ年价格计算
p&M'DMj+ at a discount 按赔价计算；按贴水价格计算；打折扣
#a l^Uqd at a premium 按溢价计算；按升水价格计算
#9"_|d=l at call 通知付款；按通知
nx ]b\A at constant market price 按固定市价计算
*<j @+Ch at constant price 按固定价格计算
N!~NQ-Re' at cost 按成本计算
aRP+?}b"> at current market price 按当时市价计算；按现时市价计算
hjT1SW\I at current price 按当时价格计算；按现时价格计算
9m9=O&C~-< at factor cost 按要素成本计算；按生产要素成本计算
*[Y N| at money-of-the-day price 按付款当日价格计算
1"6k5wrIA at or better 按指定或较佳价位〔买卖指令〕
8H b|'Q|^ at par 按面值计算；平价
'$^ F. 2 at sight 见票即付
J>P V{N at the close 按收市盘
Mdh"G @$n at the opening 按开市盘
Br!&Y9 attestation 见证；见证条款
JOq<lb= at-the-money option 平价期权
Q^Z}Y~. attorney 受权人；受托代表人
dEL"(e#0s4 attornment 新拥有人承认书
$8}'6, attributable profit 可归属利润
6p{x 2>2y[ attributable share value 可归属股份价值
[]Ea0j Yu Auckland Stock Exchange 奥克兰证券交易所
n d1*e auction 拍卖
,~iAoxD5jY auctioneer 拍卖商
0G 1o3[F audit 审计；核数
9 F4|T7? Audit Commission 审计署
3NWAy Cq- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
21 j+c{O 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
;~;St>?\R\ audit review 帐目审查
g7F
Z - Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dfcG'+RU} audited account 审计帐目；经审计的帐目
xU"qB24]= audited annual account 经审计的周年帐目
DV" ri audited balance sheet 经审计的资产负债表
yBiwYk6 auditor 核数师；核数主任；审计师
N f'9]I auditor's certificate 核数师证明书；审计师证明书
4Pdk?vHK; auditor's report 核数师报告；审计师报告
(Mh\!rMg Aussie bond 澳元债券
[40 YoVlfM austerity budget 紧缩预算
FCPRg^=<!~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{r8CzJ'f Australia All Ordinaries Index 澳洲所有普通股票指数
]f~YeOB@ Australian Dollar [AUD] 澳元
x"80c(i Australian Options Market 澳大利亚期权市场
|i8dI )b Australian Securities Commission 澳洲证券事务监察委员会
Fgk/Ph3r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%"2B1^o> Australian Stock Exchange 澳大利亚证券交易所
lhTbg M Austrian Schilling [ATS] 奥地利先令
4UkLvL 1x authentication 认证；鉴证
/B7
G H5 authority to purchase 委托购买证；委购书
dp+Y?ufr authorization 认可；核准；授权；授权书
mY(
_-[W authorization by direction 指示授权
!W7ek PnK authorization by instruction 指令授权
U8!njLC authorization by warrant 令状授权
Hd`RR3J authorization of unit trust 单位信托的认可
e X@q'Zi authorized agent 指定代理人
Uo
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N!,l4!M\N authorized clerk 出市员
k:xV[9ev: authorized dealer 认可交易商
uBgHtjmae authorized financial institution 认可财务机构
;8Cqy80K authorized fund 认可基金
w>s authorized fund house 获授权的基金公司；认可基金公司
}tPl?P' ` authorized institution 认可机构
ZP<X#]$qb authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CcTJC uOS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4+ gA/< authorized insurer 获授权保险人；获认可承保人
Wg1WY}zG authorized investment 特准投资项目
Y<XDR:]A, authorized person 获授权人
|9 3%, authorized representative 获授权代表
gjV&X N authorized share capital 法定股本
91XHz14 automated quotation system 自动报价系统
'5--eYG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5KSsRq/8" 自动交易系统〔香港期货交易所有限公司〕
-( G2@NG automatic adjustment mechanism 自动调整机制
!c7Od
)] automatic adjustment system 自动调整系统
D>Z_N?iR Automatic Clearing House 自动票据交换所
0a'y\f:6* automatic exchange rates accumulation system 自动化汇率累集系统
=Yk$Q\c Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0*/~9n-Vl automatic teller machine [ATM] 自动柜员机
Dr:}k* autopay 自动转帐
O.dNhd$ available assets 可用资产
/'(P{O>{j available fiscal reserve 现存财政储备
E=d[pI,e available profit 可用利润
(I5ra_FVs Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=l +p nG average 平均；平均数；海损
Yt^+31/% average basic salary 平均基本薪金
6z*L9Vy($ average consumer expenditure 平均消费开支；一般消费开支
M ~IiJ9{ average cost 平均成本
.y!Hw{cq average cost of land production 增辟土地平均成本
Jd;1dYkH: average daily turnover 平均每日成交额
);[`rXH_ average daily wage rate 平均每日工资率
G`z48 average expenditure pattern 平均开支模式
Su7?-vY average growth rate 平均增长率
lzuZv$K average net fixed assets 固定资产平均净值
HChewrUAn average of relatives 相对价格平均数
q .7CPm+ average price 平均价格
^ytd~iK8 average propensity to consume 平均消费倾向；一般消费倾向
$j/F7.S average propensity to save 平均储蓄倾向；一般储蓄倾向
: Ej IV]e average rate 平均率
!QovpO">z average revenue 平均收入；平均收益
) 9 4R\f average stock 平均库存；平均存货
r%m2$vx # average yearly rent 平均年租
2i)y'+s avoidance of double taxation 避免双重课税
1"k@O)?JP avoidance of tax 避税
