A:
`W*U 4?M A share Ａ股；甲类股份
ixD)VcD-f abatement of tax 减税；减扣免税额
CzEd8jeh7 ABN AMRO Bank N.V. 荷兰银行
kPLxEwl above-the-line expenditure 线上项目支出；经常预算支出
W 6/yn above-the-line receipt 线上项目收入；经常预算收入
:6\qpex ABSA Asia Limited 南非联合亚洲有限公司
]?[fsdAQW absolute change 绝对数值变更
e^ D]EA ]% absolute expenditure 实际开支
FJP-y5 absolute guideline figure 绝对准则数字
S|`o]? nc> absolute interest 绝对权益
dlTt _. absolute order of discharge 绝对破产解除令
) hfpwdQ absolute profit margin 绝对利润幅度
A~t
j/yq9 absolute value 实值；绝对值
BR yl4 absolutely vested interest 绝对既得权益
}U"&8%PZr absorbed cost 已吸收成本；已分摊成本
]GQ G~ H^ absorption 吸收；分摊；合并
Q$@I"V&G. absorption rate 吸收率；摊配率；分摊率
*bA. zm zM ACB Finance Limited 亚洲商业财务有限公司
ZExlGC acceptable form of reciprocity 合理的互惠条件
TbW38\>.R acceptable rate 适当利率；适当汇率
R/z=p_6p7` acceptance agreement 承兑协议
NHZz _a= acceptance for honour 参加承兑
9mTJ|sN:e acceptor 承兑人；接受人；受票人
hZ acceptor for honour 参加承兑人
;MdlwQ$` accident insurance 意外保险
dNe Vo|Y~h Accident Insurance Association of Hong Kong 香港意外保险公会
QB'aON\S accident insurance scheme 意外保险计划
@2 fg~2M1 accident year basis 意外年度基准
E0 9 :E accommodation 通融；贷款
v
z '&%( accommodation bill 通融票据；空头票据
0.k7oB;f(@ accommodation party 汇票代发人
7%eK37@u account balance 帐户余额；帐户结余
SKsKPqz account book 帐簿
wD'SPk5S? account collected in advance 预收款项
Z}Ft:7 account current book 往来帐簿
DN5 7p!z account of after-acquired property 事后取得的财产报告
o:Sa,
!DK account of defaulter 拖欠帐目
Z@PmM4F@S account payable 应付帐款
+!.^zp21 account payee only [A/C payee only] 只可转帐；存入收款人帐户
F@B]et 7 account receivable 应收帐款
?+}_1x` account receivable report 应收帐款报表
'AS|Z Rr/ account statement 结单；帐单；会计财务报表
b2&0Hx account title 帐户名称；会计科目
vnZC,J ` accountant's report 会计师报告
RdR p.pb8 Accountant's Report Rules 会计师报告规则
I(BQ34 q accounting and auditing procedure 会计与审计程序；会计与核数程序
Y GC L2Y Accounting Arrangements 《会计安排》
GDiBl* D accounting basis 会计基础
p4
^yVa accounting by Official Receiver 破产管理署署长呈交的帐目
n]o<S+z Accounting Circular 《会计通告》
%aVq+kC h accounting class 会计类别
x-&@wMqkc accounting date 记帐日期；会计结算日期
|H+UOEiv,p accounting for money 款项核算
8NAON5.! Accounting Officer 会计主任
PBTnIU accounting period 会计报告期；会计期
CN8Y\<Ar accounting policy 会计政策；会计方针
Vb]=B~ ^` accounting practice 会计惯例
x)O!["'" accounting principle 会计准则
57']#j#"hj accounting record 会计记录
;,:`1UI accounting report 会计报告
+*/Zu`kzX Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z/ @slT Accounting Society of China 中国会计学会
Od,qbU 4O accounting statement 会计报表
fSvM(3Y<Qh accounting system 会计制度；会计系统
_5Ct]vy accounting transaction 会计事项；帐务交易
R)s:rJQ=p accounting treatment 会计处理
,S ]7 'UP accounting year 会计年度
jLHkOk5{: accretion 增值；添加
S k\K 4 accrual 应计项目；应累算数目
:e miQ accrual basis 应计制；权责发生制
Iom'Y@x accrual basis accounting 应计制会计；权责发生制会计
Ig0VW) @ accrue 应累算；应计
O.M>+~Nw accrued benefit 应累算利益
,uhb~N< accrued charges 应计费用
EaY?aAuS: accrued cumulative preference share dividend 应累算的累积优先股股息
ra
g Xn accrued expenses 应累算费用
O`t&ldU accrued interest payable 应付利息；应计未付利息
fdi\hg^x accrued interest receivable 应收利息；应计未收利息
,w:U#r~s" accrued right 累算权益
sLT3Y}IO accruing profit 应累算的利润
!9VY|&fHe accumulated fiscal reserve 累积财政储备
-3Z,EaG^ accumulated profit 累积利润；滚存溢利
1JG'%8}#8 accumulated reserve 累积储备
L2i_X@/ accumulation of surplus income 累积收益盈余
~YWQ2] acquired assets 既得资产
wIaony acquisition 收购；购置；取得
?Z[[2\DR acquisition cost 购置成本
j[J-f@F \Y acquisition expenses 购置费用
E,x+Je KV acquisition of 100% interest 收购全部股权
wc^tgE acquisition of control 取得控制权
h( u8&MHx acquisition of fixed assets 购置固定资产
B Qxs~ acquisition of shell “买壳”
ag;pN*z acquisition price 收购价
tGE$z]1c@ act of God 天灾
9`X\6s acting partner 执事合伙人
hT&Y #fh
active market 买卖活跃的市场；交投畅旺的市场；旺市
>rmqBDKaQ active partner 积极参与的合伙人
ZdWm:(nkU active trading 交投活跃
~t~k2^)|" actual circulation 实际流通
Q1I6$8:7 actual cost 实际成本
W/bQd)Jvk actual expenditure 实际开支；实际支出
E e% %d actual income 实际入息；实际收入；实际收益
qv KG-|j actual market 现货市场
` *N [jm" actual price 现货价；实际价格
o&)8o5 actual profit 实际利润
?(F6#"/E actual quotation 实盘；实际价位；实际报价
,pQZ@I\z actual year basis 按实际年度计算
;) z:fToh actuals 实货
bSi%2Onj actuarial investigation 精算调查
VSI9U3t3w actuarial principle 精算原则
Q%f^)HZGR actuarial report 精算师报告
nuMD!qu!nZ Actuarial Society of Hong Kong 香港精算学会
g63(E,;;J actuarial valuation 精算师估值
/cQueUME` actuary 精算师
_P 3G ad referendum agreement 暂定协议；有待覆核的协定
ND#Yen ye ad valorem duty 从价税；按值征税
-[9JJ/7y
ad valorem duty system 从价税制
1POmP&fI( ad valorem fee 从价费
}"P|`"WW ad valorem tariff 从价关税
b)5u f'?- additional allowance 额外免税额
P90 y I additional amount for unexpired risk 未过期风险的额外款额
BWv^ zi additional assessable profit 补加应评税利润
7p16Hv7y~ additional assessment 补加评税
IT7wT+ additional commitment 额外承担
J~ zUp(>K additional commitment vote 额外承担拨款
o ! Ieb additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w 3ob IJm additional dependent parent allowance 供养父母额外免税额
g._]8{K additional provision 额外拨款
{
Vf XsI additional stamp duty 附加印花税
r|fL&dtr additional tax 补加税罚款；补加税款
Ls$D$/:q? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_~J
{wM adjudged bankrupt 被裁定破产
"R1NG?; q adjudicated bankrupt 裁定破产人
#64-~NVL_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
(pCrmyB adjudication of bankruptcy 裁定破产；宣告破产
F Q7T'G![ adjudication of insolvency 裁定无力偿还债务
< #}5IQ5`Z adjusted actual 经调整的实数；调整后的实数
~IfJwBn-i adjusted current assets 经调整的流动资产；调整后的流动资产
tGh~!|P adjusted figure 经调整的数字；调整后的数额
Ms5ap<q# adjusted liabilities 经调整的负债；调整后的负债
HI R~"It$
adjusted loss 经调整的亏损；调整后的亏损
bz2ztH9 n 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
i$:*Pb3mV adjusted profit 经调整的利润；调整后的利润
;!mzy b* adjusted surplus 经调整的盈余额；调整后的盈余额
L:pYn_ adjusted value 经调整的价值；调整后的价值
qYjce]c adjustment 调整；修订；理算〔保险〕
2W96Zju\ adjustment centre 调剂中心
HV!m8k=6 adjustment lag 调整过程的时间差距；调整时差
JPc+rfF adjustment mechanism 调整机制
$%CF 8\0 adjustment of loss 亏损调整
+\c5] ` adjustment process 调整过程；调整程序
k}kQI~S9 adjustment range 调整幅度
?FeYN+qR administered exchange rate 受管制汇率
3G)# 5 Lf< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\378rQU administration expenses 行政费用
0w \z LU administration fee 手续费；行政费
%S@ZXf~: administration in bankruptcy 破产管理
\K{ 0L administration order 遗产管理令
QQ*hCyw! administrator 管理人；遗产管理人
XSe=sHEI administrator of the estate 遗产管理人
5T_n %vz admission of debt 债项承认书
7$vYo
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\FbvHr, advance 放贷款项；垫付款项；预支款项；预付款项
?qLFaFt/ advance account 暂支帐目；预付款帐户
Yq0 | J advance compensation 预付补偿金
* 8yAG]z advance from shareholder 股东垫款
jk; clwyz/ advance pending reimbursement 预支以待日后付还
+,T RfP
Fb advanced economy 先进经济体系
@uqd.Q advancement 预付；预付财产
?wiC Q6*$ advances warrant 垫款令
|+FubYf?$ advancing 贷出
~q@|l 3?$ adverse balance 逆差
3LJ+v5T~ adverse exchange 逆汇
MSQEO4ge advertisement addressed to shareholders 在报章刊登的致股东通告
g:'xae/ ]S advice for collection 托收通知书
3nIU 1e advice of drawing 提款通知书；汇票通知书
uy[At+%zg advice of payment 付款通知
+eWQa`g Advisory Committee [Securities and Futures Commission]
q #Z@+(^ 谘询委员会〔证券及期货事务监察委员会〕
J{p1|+h% Advisory Committee on Diversification 经济多元化谘询委员会
6y%q Vx#! affidavit 誓章；遗产申报誓章
g 2 LM_1\ affidavit of no receipt 述明无收款的誓章
#zv3b[@ affiliate 联号；联营公司；附属公司
"/*\1v9 affiliated company 附属公司；联号；联营公司
N
,'GN[s affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B 4c]}r+ affordability 负担能力
|"X*@s\' African Development Bank [AfDB] 非洲开发银行
xaq-.IQAM$ after-acquired property 事后取得的财产
8rnwXP BN after-hours dealing 市后交易
N _kMK after-tax profit 税后盈利；税后利润；税后溢利
;v)JnbsH} agency agreement 代理协议
:t "^6xt agency expenses 代理机构的开支
^e2VE_8L agency fee 代理费
fn jPSts0 Agency Law 《代理法》
F 5bj=mI agent 代理人；承销人
n71r_S* agent of company 公司代理人
gq4Tb
c
oA agent's fee 代理人费；经纪费
?K$(817 aggregate 总计；总数；总体数字
oo/qb`-6 aggregate amount 总款额；总额
w=0(<s2 aggregate assets and liabilities 总体资产与负债
=1FRFZI!j aggregate at constant price 按固定价格计算的总体数字
1y4|{ 7bb aggregate demand 总需求
}W C[$Y_@ aggregate gross position 总持仓量
n Mq,F#`3N aggregate limit 总限额
KVoS
C @w aggregate of salaries tax 合计薪俸税
$B 2J
T9 aggregate performance 总体表现；总体业绩
fIx+IL s aggregate supply 总体供应
4x=v ?g& aggregate surplus 总盈余
%B2 '~|g aggregate total 整体总额
$-OA'QwB] aggregate value 总值；合计价值
|B?m,U$A! aggregated basis 合计基准
AP n| \ aggregated net chargeable income 合计应课税入息实额
m)ky*"( aggregation 合并计算；合计；总和
:[p} aggregation of incomes of husband and wife 夫妇入息合并计算
XV7Ex\D* aggregation of property 财产的总和
#px+;k 5 agio 差价；贴水
VZp5)-!\ 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》
! _] Y~[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d\&U*= 《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》
/kZebNf6H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Dzpq_F!;V 《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》
z\ \[S@>pt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gD-d29pQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.9/ hHCp agreement for a settlement 授产协议
;V:i!u u agreement for assignment 转让协议
&&5 aM agreement for sale 售卖协议；买卖协议
)!th 7sH agreement for sale and purchase 买卖协议
0cv{ agreement for the payment of interest 支付利息协议
g+8OekzB5 agreement for the repayment of money 还款协议
/QK6R ac- agreement of reinsurance 再保险协议
uanhr)Ys Agricultural Bank of China 中国农业银行
8l>?Pv air passenger departure tax 飞机乘客离境税
6 C1#/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bQzZy5, airport tax 机场税
1jmjg~W alcohol duty 酒精税
JK7G/]j+Ez alienation 让与；让渡；转让
EKYY6S2 alimony 生活费；赡养费
P>y@kPi All Ordinaries Index [AOI] 所有普通股指数
:(E@Gf all risks 全险；综合险
5N#aXG^9 All Sales Record for Stock Market 《股票市场成交报告》
A]_7}<<N Allied Capital Resources Limited 新联财务有限公司
NlA,'`, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oM
X allocation letter 拨款信件
lF<] 8m%F allocation of fund 分配款项；预留款项
N~nziY*C,* allocation of profit 利润分配；溢利分配
+ RHS!0 allocation warrant 拨款令
^rB8? kt allotment 分配；配股
aj-Km`5r} allotment notice 股份配售通知；配股通知
HDz5& 7* . allotment of shares 股份分配
iQ0KfoG?U allowable 可获宽免；免税的
aG-vtld allowable business loss 可扣除的营业亏损
$f$SNx)), allowable expenses 可扣税的支出
f%A;`4 `q allowance 免税额；津贴；备抵；准备金
#>a\>iKQ2q allowance for debts 债项的免税额
S^JbyD_yoh allowance for depreciation by wear and tear 耗损折旧免税额
6g U96Z allowance for funeral expenses 殡殓费的免税额
<.%4 !
}f8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ij7p' a allowance for repairs and outgoings 修葺及支出方面的免税额
rP'me2
B allowance to debtor 给债务人的津贴
0.Q
U jw alteration of capital 资本更改
%HhBt5w alternate trustee 候补受托人
pN, u `[ amalgamation 合并
+N]J5Ve-`t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+ WZX.D ambit of charges 征税范围；收费范围
k`cfG\;r amended valuation 经修订的估值
^L ,K& Jd American Commodities Exchange 美国商品交易所
=bAx,,D# American Express Bank Limited 美国运通银行
]"pVj6O American Stock Exchange 美国证券交易所
}g @v`5 amortization 摊销
d UD[e, ? amount due from banks 存放银行同业的款项
WSP I|#Xr% amount due from banks abroad 存放海外银行同业的款项
8$] 1M,$r amount due from holding companies 控股公司欠款
:^<3>zk amount due from local banks 存放本港银行同业的款项
Q8$}@iA[ amount due to banks 银行同业的存款
Ex.yU{|c amount due to banks abroad 海外银行同业的存款
=?5]()'*n amount due to holding companies 控股公司存款
w$>u b@= amount due to local banks 本港银行同业的存款
8:q1~`?5"b amount due to outport banks 外埠银行同业的存款
L@rcK!s,lD amount for note issue 发行纸币的款额
OMk y $d# amount of bond 担保契据的款额
Qry@
s5 amount of consideration 代价款额
> ^O7 amount of contribution 供款数额
\Zb;'eDv amount of indebtedness 负债款额
!@5 9) amount of principal of the loan 贷款本金额
x
o;QCOH amount of rates chargeable 应征差饷数额
; t)3F amount of share capital 股本额
qfX6TV5J}! amount of sums assured 承保款额
44J]I\+ amount of variation 变动幅度
Mg+2.
8% amount of vote 拨款数额
M.JA.I@X C amount payable 应付款额
`T1 amount receivable 应收款额
g%aYDl Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W
PC]%:L" analysis 分析
.zf~.R;> ancillary risk 附属风险
gZVc 5u< annual account 周年帐目；周年帐目报表；年度决算；年结
&L3M] annual accounting date 年结日期
]|#+zx|/D annual allowance 每年免税额；年积金；年度津贴；年津
@s*-%N^:[L annual balance 年度余额
Oz.HH annual disposable income 每年可动用收入
EX*HiZU> annual estimates 周年预算
l#& 8x annual fee 年费
v6|RJt? annual general meeting 周年大会
g%o(+d annual growth rate 年增率；每年增长率
2y75 annual long-term supplement 长期个案每年补助金
x exaQuK annual pensionable emolument 可供计算退休金的年薪
)',R[|< annual report 年报
{.`vs ;U Annual Report on the Consumer Price Index 《消费物价指数年报》
@?ebuj5{e annual return 周年报表；周年申报表；每年报税表格
2 'l '8 Annual Return Rules 《周年报表规则》
pR<`H' annual review of consumer prices 每年消费物价回顾
SV4E0c> annual roll-forward basis 逐年延展方式
p;a,#IJ u annual salary 年薪
v {RZJ^1 annual statement 年度报表；年度决算表
#{0HYg?(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
W@ >% {eE annuitant 年金受益人
5 ; C| annuity 年金
VCYwz B annuity contract 年金合约
, };& tR annuity on human life 人寿年金
#- rH1h3*q antecedent debt 先前的债项
0^ _uV9r ante-dated cheque 倒填日期支票
" > ypIR< anticipated expenditure 预期开支
$L `d&$Vh anticipated net profit 预期纯利
'JtBZFq anticipated revenue 预期收入
Y+pHd\$-4 anti-inflation measure 反通货膨胀措施
TT%M' 5& anti-inflationary stance 反通货膨胀立场
_IMW { apparent deficit 表面赤字
YO`]UQ|dc apparent financial solvency 表面偿债能力
Brw@g8w-X apparent partner 表面合伙人
D'>_ I. application for personal assessment 个人入息课税申请书
kb%;= t2 application of fund 资金应用
H.P_ ]3f application to release as liquidator and to destruct the books of accounts and documents
a"1t-x 申请免除清盘人职务及毁灭帐簿与文件
#&+{mCjs appointed actuary 委任精算师
T}Tp$.gB appointed auditor 委任核数师；委任审计师
yNBQ GSH appointed trustee 委任的受托人
i%iL[id:w appointer 委任人
]Ee?6]bN apportioned pro rata 按比例分摊
y`iBFC;_ apportionment 分配；分摊
q~Hn -5H4Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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G~?MEh{ apportionment formula 分摊方程式
_{ue8kGt apportionment of estate duty 遗产税的分摊
,O5NLg- appraisal 估价；评估
~i= _J3' appreciable growth 可观增长
I@\lN&HC appreciable impact 显着影响
BkAm/R appreciable increase 可观增长
pp?D7S appreciation 增值；升值
m[osg< CR_ appreciation against other currencies 相对其他货币升值
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D DQx
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E, Z$pKL? appropriation 拨款；拨用；拨付
XTs8s12 appropriation account 拨款帐目
_~m5^Q& Appropriation Bill 拨款法案
L<c4kw appropriation-in-aid system 补助拨款办法
t|?ez4/{z approved assets 核准资产
j a[Et/r approved basket stock 认可一篮子证券
@/~omg}R approved budget 核准预算
r wL`Czs approved charitable donation 认可慈善捐款
1 d Y}\Sp approved charitable institution 认可慈善机构
PN%zIkbo approved currency 核准货币；认可货币
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';Ea?ID approved estimates of expenditure 核准开支预算
UBKu /@[f@ approved overseas insurer 核准海外保险人
n6=By|jRh approved overseas trust company 核准海外信托公司
Wb,Kjt X approved pooled investment fund 核准汇集投资基金
},?kk1vIT{ approved provident fund scheme 认可公积金计划
f^Z RT@`O approved provision 核准拨款
>~rTqtKd approved redeemable share 核准可赎回股份
O^PKn_OJ approved regional stock 认可地区性证券
2ACCh4(/P approved retirement scheme 认可退休金计划
Eh`7X=Z 7E approved subordinated loan 核准附属贷款
&3>)q ul arbitrage 套戥；套汇；套利
m,28u3@r arbitrageur 套戥者；套汇者
cU (D{~ arbitrary amount 临时款项
_RYxD"m y arrangement 措施；安排；协定
;LfXi 8) arrears 欠款
%Qgw7p4 arrears of pay 欠付薪酬
hW' )Sp arrears of revenue 逾期未收税款；逾期未收的帐项
h8j .( articles of association 组织章程；组织细则；组织章程细则
B4/>H| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e4$H&'b| ascertainment of profit 确定利润
jdP2Pf^^ "Asia Clear" “亚洲结算系统”
' {OgN}'{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
G5_=H,Vmd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
umfD>" ^I Asian Development Fund [ADF] 亚洲发展基金
~D+bh~ Asian dollar bond 亚洲美元债券
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#kJ" Asian dollar market 亚洲美元市场
ldcqe$7, Asian dollar rate 亚洲美元利率
68|E9^`l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S\EyCi+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
f%JIp#B asked price 沽盘；喊价；索价；卖方报价
PQt") [ assessable income 应评税入息
w(Ovr`o?9t assessable loss 应评税亏损
)}R0Y=e assessable profit 应评税利润
KkyVSoD\ assessable value 应评税值
}Bh8=F3O
Q assessed profit 估定利润
Y Uc+0 assessed value 经评估价值
pad*oPH, assessment 评税；评定；估价；评税单
&E F!OBR assessment number 评税编号；估价编号
\sixI ;-2 assessment of additional tax 补加税评税
NYUL :Tp assessment of performance 业绩评估；实绩评价
v"$L702d$\ Assessor 评税主任
t T8%yG} asset price bubbles 资产价格泡沫
2|y"!JqE1 asset-backed securities 具资产保证的证券
+/7?HGf assets accretion 资产增值
SR
hiQ assets and liabilities 资产与负债
yzn%<H~ assets betterment statement 资产递增表；资产改进表
G Vr1`l assets lending 实物放款；有抵押贷款
TqQB@-! assets of the company passing on the death 死者去世时转移的公司资产
/HEw-M9z assets pledged as security for liabilities 用作负债抵押的资产
s[*rzoA assets portfolio 资产投资组合
.sW|Id ) assets price 资产价格
ODN /G%l assets quality 资产质素
Wb_J(!da assets realization 资产变现
~ _) ^X assets refinancing arrangement 资产再集资安排
@;4zrzQi7 assets securitization 资产证券化
<}Vrl` ?h assets situated outside Hong Kong 在香港以外地方的资产
7+cO_3AB assets stripping 削减资产；拆卖资产
C& f=
ywi0 assets value 资产值
l30EKou l) assignee 承让人
Wi<m{.% \E assignment 转让；转让书；转让契
@{e}4s?7od assignment of interest 权益转让
*Q.>-J<S assignment of letters patent and trade mark 专利证书及商标转让
=Bey gT^ assignment of property 物业转让；物业转让书
Jr4Ky<G_i assignment right 转让权
uZYF(Yu assignor 转让人
Q*cf( associate 有联系的人；有关连人士；相联者；合伙人；联系人
XJB)rP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gg/-k;@ Rf associate member 附属会员
iVr J Q associated body corporate 相联法人团体
v~C
Czg associated company 相联公司；联属公司
:4w ?# associated corporation 相联法团
Hio0H L- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S+6.ZZ9c 公认会计师公会〔英国〕
,THw"bm Association of Futures Exchange Brokers 香港期货经纪协会
{ uF O/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B mb0cF Q association of underwriters 承保人组织
V &T~zh1 assumption of control 接管
MJ)RvNF assurance 担保；保险；转易；转易书
D) P ._? assurance of interest 权益的转易
3M`M at 19XX price 按一九ＸＸ年价格计算
v/plpNVp > at a discount 按赔价计算；按贴水价格计算；打折扣
>6-`}G+| at a premium 按溢价计算；按升水价格计算
hfB%`x#akQ at call 通知付款；按通知
}v{LRRi at constant market price 按固定市价计算
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at constant price 按固定价格计算
7EEl +;wK at cost 按成本计算
LOYk 9m at current market price 按当时市价计算；按现时市价计算
G!##X: 6' at current price 按当时价格计算；按现时价格计算
C.P*#_R at factor cost 按要素成本计算；按生产要素成本计算
MjRHA^b at money-of-the-day price 按付款当日价格计算
$HzBD.CF|x at or better 按指定或较佳价位〔买卖指令〕
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@z0 at par 按面值计算；平价
RP|`HkP-2 at sight 见票即付
?$pCsBDo at the close 按收市盘
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~3U at the opening 按开市盘
j;r-NCBnz attestation 见证；见证条款
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4_lrg|X1 attorney 受权人；受托代表人
>y>5# [M! attornment 新拥有人承认书
HJH{nz'Lw attributable profit 可归属利润
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1+ attributable share value 可归属股份价值
:OZrH<SW Auckland Stock Exchange 奥克兰证券交易所
_f,C[C[e& auction 拍卖
djZ qc5t auctioneer 拍卖商
S hWJ72c audit 审计；核数
^76]0`gS Audit Commission 审计署
re <{
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="H%6S4' 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〕
|Ez>J+uye( audit review 帐目审查
Z{d^- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ajT*/L!0_ audited account 审计帐目；经审计的帐目
.P]+? %& audited annual account 经审计的周年帐目
@mBQ?; qlK audited balance sheet 经审计的资产负债表
>U>(`r* auditor 核数师；核数主任；审计师
gD?l -RT> auditor's certificate 核数师证明书；审计师证明书
uW{l(}0N auditor's report 核数师报告；审计师报告
.<FH>NW) Aussie bond 澳元债券
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\ austerity budget 紧缩预算
b|DdG/O Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(t|Zn@uY Australia All Ordinaries Index 澳洲所有普通股票指数
w9imKVry Australian Dollar [AUD] 澳元
*^4"5X @ Australian Options Market 澳大利亚期权市场
eByz-,{P Australian Securities Commission 澳洲证券事务监察委员会
e *C(q~PQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_H%c;z+ Australian Stock Exchange 澳大利亚证券交易所
B 3I`40# Austrian Schilling [ATS] 奥地利先令
HC8e>kP9b authentication 认证；鉴证
'<<t]kK[N authority to purchase 委托购买证；委购书
!.gIHY authorization 认可；核准；授权；授权书
IT BE|b authorization by direction 指示授权
(ZizuHC authorization by instruction 指令授权
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9!P|m authorization by warrant 令状授权
?l )[7LR4 authorization of unit trust 单位信托的认可
P @B] authorized agent 指定代理人
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authorized capital 法定资本
^x,YW]AS} authorized clerk 出市员
cI*;k.K U authorized dealer 认可交易商
p2](_}PK authorized financial institution 认可财务机构
Kc-W&?~y#1 authorized fund 认可基金
fr3d authorized fund house 获授权的基金公司；认可基金公司
L2z[ authorized institution 认可机构
SnfYT)Ph authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\2$|Ei7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\8cx6 G' authorized insurer 获授权保险人；获认可承保人
w@E 3 ZL^ authorized investment 特准投资项目
niyV8v authorized person 获授权人
t WRC$ authorized representative 获授权代表
9A=,E& authorized share capital 法定股本
4HlQ&2O%# automated quotation system 自动报价系统
M2Qr(K| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D@.6>:;il 自动交易系统〔香港期货交易所有限公司〕
0e4{{zQx automatic adjustment mechanism 自动调整机制
}Y\%RA automatic adjustment system 自动调整系统
EQ M { Automatic Clearing House 自动票据交换所
T8g$uFo automatic exchange rates accumulation system 自动化汇率累集系统
i.m^/0! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5 ;EvNu automatic teller machine [ATM] 自动柜员机
,O(hMI85] autopay 自动转帐
=,M5KDk` available assets 可用资产
*] X'( /b_ available fiscal reserve 现存财政储备
lo+A%\1 available profit 可用利润
:F ?C)F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%h@EP[\ average 平均；平均数；海损
&8lZNv8;(p average basic salary 平均基本薪金
e7 o.xR average consumer expenditure 平均消费开支；一般消费开支
VPo".BvG6 average cost 平均成本
,z jv7$L average cost of land production 增辟土地平均成本
":ue-=&M average daily turnover 平均每日成交额
MTn{ d average daily wage rate 平均每日工资率
(<9u-HF# average expenditure pattern 平均开支模式
]=BB# average growth rate 平均增长率
[W&T(%(W- average net fixed assets 固定资产平均净值
S9.o/mr average of relatives 相对价格平均数
?@86P|19 average price 平均价格
;Y, y 4{H3 average propensity to consume 平均消费倾向；一般消费倾向
~DwpoeYX average propensity to save 平均储蓄倾向；一般储蓄倾向
XL ^GZ average rate 平均率
<5051U Eu average revenue 平均收入；平均收益
2+XA X: YD average stock 平均库存；平均存货
})%{AfDRF average yearly rent 平均年租
h_'*XWd@ avoidance of double taxation 避免双重课税
AwR =]W;j avoidance of tax 避税
