A:
8A u W>7_ A share Ａ股；甲类股份
yQ&C]{>TS abatement of tax 减税；减扣免税额
1Ve~P"w ABN AMRO Bank N.V. 荷兰银行
Zlygx above-the-line expenditure 线上项目支出；经常预算支出
>X5RRSo above-the-line receipt 线上项目收入；经常预算收入
Kk|)N3AV: ABSA Asia Limited 南非联合亚洲有限公司
"I @akM$x absolute change 绝对数值变更
-KZ9TV # R absolute expenditure 实际开支
;wZplVB7y absolute guideline figure 绝对准则数字
$bN_0s0:' absolute interest 绝对权益
Xo 6zeLHO absolute order of discharge 绝对破产解除令
}Nma %6PfV absolute profit margin 绝对利润幅度
EoS6t absolute value 实值；绝对值
g!)*CP#; absolutely vested interest 绝对既得权益
]O0u.=1k absorbed cost 已吸收成本；已分摊成本
PWO5 R] absorption 吸收；分摊；合并
Q9Go}}n absorption rate 吸收率；摊配率；分摊率
Zv9% }%7p ACB Finance Limited 亚洲商业财务有限公司
e2pFX? acceptable form of reciprocity 合理的互惠条件
2(P<TP._E acceptable rate 适当利率；适当汇率
LKZv#b[h acceptance agreement 承兑协议
-$,'|\Y acceptance for honour 参加承兑
Ow v}lJ acceptor 承兑人；接受人；受票人
kovJ 9 acceptor for honour 参加承兑人
.&h|r>*|J accident insurance 意外保险
Sw>,Q-32 Accident Insurance Association of Hong Kong 香港意外保险公会
t@iw&> 8z accident insurance scheme 意外保险计划
\VypkbE+ accident year basis 意外年度基准
$y UPua /- accommodation 通融；贷款
c E?p~fq< accommodation bill 通融票据；空头票据
r[#*..Y accommodation party 汇票代发人
?KE:KV[Y account balance 帐户余额；帐户结余
@ 0/EKWF account book 帐簿
f>m ! } F: account collected in advance 预收款项
#IJ6pg>K account current book 往来帐簿
"Id 1H account of after-acquired property 事后取得的财产报告
NS "1zR+ account of defaulter 拖欠帐目
<S12=<c?' account payable 应付帐款
DU-dIq i account payee only [A/C payee only] 只可转帐；存入收款人帐户
o@ L
'| #e account receivable 应收帐款
(? i4P5s[! account receivable report 应收帐款报表
}}oIZP\qM account statement 结单；帐单；会计财务报表
"
BU4\Q F- account title 帐户名称；会计科目
*@W B aN+ accountant's report 会计师报告
=<AG}by![ Accountant's Report Rules 会计师报告规则
j!@, r^( accounting and auditing procedure 会计与审计程序；会计与核数程序
`H9 !Z$7G Accounting Arrangements 《会计安排》
OU*skc> accounting basis 会计基础
j@4]0o accounting by Official Receiver 破产管理署署长呈交的帐目
>GmO8dK Accounting Circular 《会计通告》
&4*f28 s accounting class 会计类别
<y#@v G accounting date 记帐日期；会计结算日期
N37CAbw0 accounting for money 款项核算
U?
;Q\=> Accounting Officer 会计主任
rmdg~ accounting period 会计报告期；会计期
fVi[mH0=+ accounting policy 会计政策；会计方针
MOm+t]vq1 accounting practice 会计惯例
z9v70
q accounting principle 会计准则
vOl3utu7 accounting record 会计记录
2Tv
W 6 accounting report 会计报告
$F]* B
` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g' EPdE Accounting Society of China 中国会计学会
di<g" 8 accounting statement 会计报表
+;bZ(_ohG accounting system 会计制度；会计系统
:*cd$s accounting transaction 会计事项；帐务交易
'CRjd~L accounting treatment 会计处理
[]?*}o5&>T accounting year 会计年度
3@1$y`SN accretion 增值；添加
G\(*z4@G z accrual 应计项目；应累算数目
dki3( accrual basis 应计制；权责发生制
V|<'o<h8 accrual basis accounting 应计制会计；权责发生制会计
lQ4$d{m` accrue 应累算；应计
Q,};O$h accrued benefit 应累算利益
4Vd[cRh2 accrued charges 应计费用
gyU=v{]. accrued cumulative preference share dividend 应累算的累积优先股股息
5JG` FRW! accrued expenses 应累算费用
{5+ 39=( accrued interest payable 应付利息；应计未付利息
(R9"0WeF accrued interest receivable 应收利息；应计未收利息
2<d'!cm accrued right 累算权益
nk ;+L accruing profit 应累算的利润
f*^bV_ accumulated fiscal reserve 累积财政储备
XMaw:Fgr accumulated profit 累积利润；滚存溢利
ZbH_h]1$D accumulated reserve 累积储备
j_b/ 66JyN accumulation of surplus income 累积收益盈余
Zj0h0Vt acquired assets 既得资产
Z5`V\$ acquisition 收购；购置；取得
P H?<)Wj9i acquisition cost 购置成本
('.I)n acquisition expenses 购置费用
8[a N5M] acquisition of 100% interest 收购全部股权
Ft_g~]kZo acquisition of control 取得控制权
FR\r/+n:t0 acquisition of fixed assets 购置固定资产
}Q-Tw,j acquisition of shell “买壳”
${97G# acquisition price 收购价
C%/@U[; act of God 天灾
_6L'}X$)N acting partner 执事合伙人
7}(YCZny5 active market 买卖活跃的市场；交投畅旺的市场；旺市
=r&i`L{] active partner 积极参与的合伙人
;x/. 8fA active trading 交投活跃
|_a^+!P actual circulation 实际流通
fS%B/h= actual cost 实际成本
"Q{7X[$$^ actual expenditure 实际开支；实际支出
u=0161g actual income 实际入息；实际收入；实际收益
U? Vik actual market 现货市场
]UZP dw1D actual price 现货价；实际价格
ghk"XJ| actual profit 实际利润
}$ a *XY1 actual quotation 实盘；实际价位；实际报价
r/QI-Cf& actual year basis 按实际年度计算
6HH:K0j 3' actuals 实货
u5`b")a actuarial investigation 精算调查
%iZ~RTY6 ! actuarial principle 精算原则
qr~zTBT]
E actuarial report 精算师报告
P7 5@Yu( Actuarial Society of Hong Kong 香港精算学会
*~.'lE%[U actuarial valuation 精算师估值
~ x J#NC+ actuary 精算师
X od/GY G ad referendum agreement 暂定协议；有待覆核的协定
Q{
{ = ad valorem duty 从价税；按值征税
,<TJh[TzC6 ad valorem duty system 从价税制
#.LI `nYA ad valorem fee 从价费
Ol;"}3*Z* ad valorem tariff 从价关税
f^Q) lIv additional allowance 额外免税额
Q{~;4+ZD additional amount for unexpired risk 未过期风险的额外款额
"DRiJ.|APs additional assessable profit 补加应评税利润
B.) ;Ju additional assessment 补加评税
-y/Y% ]%0 additional commitment 额外承担
T6\d ] additional commitment vote 额外承担拨款
w~n+ hhMF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}xgs]\^,73 additional dependent parent allowance 供养父母额外免税额
yXf+dMv additional provision 额外拨款
FQ/z,it_i additional stamp duty 附加印花税
i{r[zA]$ additional tax 补加税罚款；补加税款
Z,>owoP4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wid adjudged bankrupt 被裁定破产
eXkpU7w; adjudicated bankrupt 裁定破产人
@J6V , adjudication fee 裁定费；评定印花税额手续费；评估契据费
]@l;;Sp adjudication of bankruptcy 裁定破产；宣告破产
9q2 x} adjudication of insolvency 裁定无力偿还债务
Seq
^o= adjusted actual 经调整的实数；调整后的实数
z\K-KD{Ad adjusted current assets 经调整的流动资产；调整后的流动资产
WqHp 23 adjusted figure 经调整的数字；调整后的数额
.AF\[IQ adjusted liabilities 经调整的负债；调整后的负债
(
;KTV* 1 adjusted loss 经调整的亏损；调整后的亏损
# 5X+. !L 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
Yv[<c!\
adjusted profit 经调整的利润；调整后的利润
#z c$cr adjusted surplus 经调整的盈余额；调整后的盈余额
]hbrzv o adjusted value 经调整的价值；调整后的价值
&b]_#c adjustment 调整；修订；理算〔保险〕
o%$R`; adjustment centre 调剂中心
p`'3Il3 adjustment lag 调整过程的时间差距；调整时差
)0=H)k0 adjustment mechanism 调整机制
G( 1_P1 adjustment of loss 亏损调整
`b_n\pf ] adjustment process 调整过程；调整程序
/K<>OyR? adjustment range 调整幅度
iS`ok administered exchange rate 受管制汇率
R l)g[s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Y*S(uqM administration expenses 行政费用
IY hn* administration fee 手续费；行政费
^[q/w<_j~ administration in bankruptcy 破产管理
1W7ClT_cQ administration order 遗产管理令
_V3} F1?W administrator 管理人；遗产管理人
[6nN]U~ Y administrator of the estate 遗产管理人
6)~7Uf:<v admission of debt 债项承认书
Zy>y7O(, admission of proof 接纳债权证明
d 0:;IUG advance 放贷款项；垫付款项；预支款项；预付款项
0aYoc-( A advance account 暂支帐目；预付款帐户
e )] advance compensation 预付补偿金
=b Q\BY# advance from shareholder 股东垫款
Bey9P)_Of advance pending reimbursement 预支以待日后付还
o9Tsyjbj advanced economy 先进经济体系
gbu)bqu2x advancement 预付；预付财产
mqiCn]8G advances warrant 垫款令
0 R>!jw advancing 贷出
O#)YbaE adverse balance 逆差
+E cn adverse exchange 逆汇
qh6Q#s>tH advertisement addressed to shareholders 在报章刊登的致股东通告
l^__oam advice for collection 托收通知书
QL-E4] advice of drawing 提款通知书；汇票通知书
[`1@`5SL- advice of payment 付款通知
\CYKj_ c Advisory Committee [Securities and Futures Commission]
:7s2M 谘询委员会〔证券及期货事务监察委员会〕
B06W(y,3Q> Advisory Committee on Diversification 经济多元化谘询委员会
|sAl k,8s affidavit 誓章；遗产申报誓章
!@FzP@ affidavit of no receipt 述明无收款的誓章
QPB ^%8 affiliate 联号；联营公司；附属公司
F 2Mxcs* M affiliated company 附属公司；联号；联营公司
H )X&5E affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/WI H#M affordability 负担能力
t1!>EI` African Development Bank [AfDB] 非洲开发银行
/7WdG)' after-acquired property 事后取得的财产
`_3 Gb after-hours dealing 市后交易
@\U] hN? after-tax profit 税后盈利；税后利润；税后溢利
$WsyAUl agency agreement 代理协议
2
yRUw agency expenses 代理机构的开支
ixB"6O agency fee 代理费
'lOpoWD L Agency Law 《代理法》
M|UCV_omN agent 代理人；承销人
IJLuu@kRm, agent of company 公司代理人
H4W!@"e agent's fee 代理人费；经纪费
< #)Q.P aggregate 总计；总数；总体数字
g!`^!Q/($ aggregate amount 总款额；总额
sLc,Dx" + aggregate assets and liabilities 总体资产与负债
N <M6~ aggregate at constant price 按固定价格计算的总体数字
bDq<]h_7 aggregate demand 总需求
xr31< 4B aggregate gross position 总持仓量
h~ehZJys aggregate limit 总限额
,be$ ~7qS aggregate of salaries tax 合计薪俸税
a oGns46Y aggregate performance 总体表现；总体业绩
/ LLo7" aggregate supply 总体供应
RH;A|[7T& aggregate surplus 总盈余
$,nidK!" aggregate total 整体总额
Ru$%gh>v aggregate value 总值；合计价值
/'bX}H(dq aggregated basis 合计基准
Y,-! QFS# aggregated net chargeable income 合计应课税入息实额
X: QRy9] aggregation 合并计算；合计；总和
$ou/ Fn aggregation of incomes of husband and wife 夫妇入息合并计算
s6Il3K f aggregation of property 财产的总和
$NBQv6#: agio 差价；贴水
/wi/ i*;A 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》
&_'3(xIO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#`%V/ #YK 《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》
JHJ]BMm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3.h0 《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》
(bD#PQXz m Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?BU?c:"f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
oKPG0iM: agreement for a settlement 授产协议
8k^1:gt^ agreement for assignment 转让协议
~bgM*4GW agreement for sale 售卖协议；买卖协议
r< DPh5ReY agreement for sale and purchase 买卖协议
`6v24?z agreement for the payment of interest 支付利息协议
Tzfk_h3hE agreement for the repayment of money 还款协议
|W5lhx0U agreement of reinsurance 再保险协议
i({MID)/_ Agricultural Bank of China 中国农业银行
cEK#5 air passenger departure tax 飞机乘客离境税
P9M%B2DQ6f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v|nt(-JX airport tax 机场税
<=%G%V_s alcohol duty 酒精税
LK g9{0Y: alienation 让与；让渡；转让
U[hokwZ alimony 生活费；赡养费
k|cP]p4, All Ordinaries Index [AOI] 所有普通股指数
-2Dgr\M all risks 全险；综合险
N({-&A.N All Sales Record for Stock Market 《股票市场成交报告》
,hCbx #h Allied Capital Resources Limited 新联财务有限公司
)4n]n:FjN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{]O.?Yru? allocation letter 拨款信件
U/-|hfh allocation of fund 分配款项；预留款项
dlwOmO'Bm) allocation of profit 利润分配；溢利分配
:DF tH13qO allocation warrant 拨款令
Eg1|Kg\& allotment 分配；配股
)IKqO:@ allotment notice 股份配售通知；配股通知
4H`B]Zt7 allotment of shares 股份分配
CW,|l0i allowable 可获宽免；免税的
e_3B\59k allowable business loss 可扣除的营业亏损
J> fq5 allowable expenses 可扣税的支出
S~^]ib0 allowance 免税额；津贴；备抵；准备金
/&5 :v%L allowance for debts 债项的免税额
N"zl7 .E allowance for depreciation by wear and tear 耗损折旧免税额
Sre:l'. allowance for funeral expenses 殡殓费的免税额
)O>M~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1|$J> allowance for repairs and outgoings 修葺及支出方面的免税额
*nwH1FjH allowance to debtor 给债务人的津贴
w=tha F. alteration of capital 资本更改
s^/2sjoL alternate trustee 候补受托人
$I9U.~* amalgamation 合并
}'h\; 8y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d,o|> e$ ambit of charges 征税范围；收费范围
Us3zvpy)o amended valuation 经修订的估值
4\ny]A:~ American Commodities Exchange 美国商品交易所
M%5_~g2n'\ American Express Bank Limited 美国运通银行
0<nW
nD,z American Stock Exchange 美国证券交易所
5[P^O6' amortization 摊销
z\Z +>A amount due from banks 存放银行同业的款项
2c3/iYCKP amount due from banks abroad 存放海外银行同业的款项
=27Z Y Z amount due from holding companies 控股公司欠款
a4",BDx amount due from local banks 存放本港银行同业的款项
7/dp_I}cO amount due to banks 银行同业的存款
^CB@4$! amount due to banks abroad 海外银行同业的存款
tD]vx`0> amount due to holding companies 控股公司存款
LWV^'B_X- amount due to local banks 本港银行同业的存款
'r} y{` 3M amount due to outport banks 外埠银行同业的存款
G_xql_QR amount for note issue 发行纸币的款额
H`7T;`Yb amount of bond 担保契据的款额
VgMuX3= amount of consideration 代价款额
>n%ckL|rG amount of contribution 供款数额
Kp6%=JjO amount of indebtedness 负债款额
iGNZC{ amount of principal of the loan 贷款本金额
1:4u]$@E amount of rates chargeable 应征差饷数额
E/_n}$Z amount of share capital 股本额
Cm-dos amount of sums assured 承保款额
h2
>a_0" amount of variation 变动幅度
35YDP|XZb amount of vote 拨款数额
@Z tvpL}e amount payable 应付款额
$Y%,?>AL< amount receivable 应收款额
3H%bbFy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v5.KCc}" analysis 分析
5E2T*EXSh ancillary risk 附属风险
* K0aR! annual account 周年帐目；周年帐目报表；年度决算；年结
f_IsY+ @ annual accounting date 年结日期
-90X^ ] annual allowance 每年免税额；年积金；年度津贴；年津
:* J! annual balance 年度余额
+<WNAmh
annual disposable income 每年可动用收入
ge% tj O annual estimates 周年预算
m21H68y annual fee 年费
4cDe'9
LA annual general meeting 周年大会
v=-T3
n annual growth rate 年增率；每年增长率
+KIFLuL annual long-term supplement 长期个案每年补助金
_"82W^W i annual pensionable emolument 可供计算退休金的年薪
s_U--y.2r( annual report 年报
]F"@+_E Annual Report on the Consumer Price Index 《消费物价指数年报》
cY.5z:7u~v annual return 周年报表；周年申报表；每年报税表格
3G Xmyo:o$ Annual Return Rules 《周年报表规则》
KnUVR!H| annual review of consumer prices 每年消费物价回顾
[2z
>8 SL annual roll-forward basis 逐年延展方式
8aW<lu annual salary 年薪
>&Vz/0 annual statement 年度报表；年度决算表
r^,"OM] 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
#}[NleTVt annuitant 年金受益人
U+ V yH4" annuity 年金
y.::d9v annuity contract 年金合约
`=2p6<#z annuity on human life 人寿年金
_: !7M ^IU antecedent debt 先前的债项
;;Jx1Q ante-dated cheque 倒填日期支票
FMC]KXSd anticipated expenditure 预期开支
{G{ >Qa| anticipated net profit 预期纯利
| zOwC9-6 anticipated revenue 预期收入
i_p-|I:hQ anti-inflation measure 反通货膨胀措施
a!, X@5 anti-inflationary stance 反通货膨胀立场
G1wJ]ar apparent deficit 表面赤字
U Fyk%#L apparent financial solvency 表面偿债能力
iO} KERfU apparent partner 表面合伙人
1}OM"V application for personal assessment 个人入息课税申请书
@Z
Dd(xB& application of fund 资金应用
i.e4<|{ application to release as liquidator and to destruct the books of accounts and documents
I\|.WrMNi 申请免除清盘人职务及毁灭帐簿与文件
cPX^4d~9 appointed actuary 委任精算师
>&Y\g?Z6G appointed auditor 委任核数师；委任审计师
L!~ap appointed trustee 委任的受托人
j- t" appointer 委任人
y_2B@cj apportioned pro rata 按比例分摊
LB^xdMXi apportionment 分配；分摊
MZ>Q Rf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lO HW9Z apportionment formula 分摊方程式
Y 9B"yV apportionment of estate duty 遗产税的分摊
5)ooE appraisal 估价；评估
a&B@F]+ appreciable growth 可观增长
>txeo17Ba\ appreciable impact 显着影响
5e&; f appreciable increase 可观增长
%. ;;itB appreciation 增值；升值
^t,haO4 appreciation against other currencies 相对其他货币升值
V2$M`|E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'|G8yojz appreciation tax 增值税
[x
-<O:r=P appropriation 拨款；拨用；拨付
"lL/OmG appropriation account 拨款帐目
yn.[- Appropriation Bill 拨款法案
TpxAp', #7 appropriation-in-aid system 补助拨款办法
X5+$:jq& approved assets 核准资产
ix5 <h } approved basket stock 认可一篮子证券
Twk<< approved budget 核准预算
d1 lxz?r approved charitable donation 认可慈善捐款
e /L([ approved charitable institution 认可慈善机构
HP:[aR!2P approved currency 核准货币；认可货币
AL|3_+G approved estimates 核准预算
D{JwZL@7k2 approved estimates of expenditure 核准开支预算
C4gzg approved overseas insurer 核准海外保险人
~Jl q.S ' approved overseas trust company 核准海外信托公司
Qki?
>j" approved pooled investment fund 核准汇集投资基金
I 1Yr{(ho approved provident fund scheme 认可公积金计划
Nr`v|_U approved provision 核准拨款
@IOl0db approved redeemable share 核准可赎回股份
3Qu-X\ approved regional stock 认可地区性证券
dEam| approved retirement scheme 认可退休金计划
%I@ vM s^ approved subordinated loan 核准附属贷款
d"thM arbitrage 套戥；套汇；套利
nY,L Q0r arbitrageur 套戥者；套汇者
| Gr @Mi5 arbitrary amount 临时款项
P[r$KGz arrangement 措施；安排；协定
T N F arrears 欠款
SUD~@]N1 arrears of pay 欠付薪酬
B q tN= arrears of revenue 逾期未收税款；逾期未收的帐项
p:3w8#)MZ articles of association 组织章程；组织细则；组织章程细则
wcGv#J], Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n/YnISt ascertainment of profit 确定利润
ulfs Z: "Asia Clear" “亚洲结算系统”
*T:jR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m",G;V N Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N[N4!k )!$ Asian Development Fund [ADF] 亚洲发展基金
."`||@| Asian dollar bond 亚洲美元债券
7t+H94KG7 Asian dollar market 亚洲美元市场
t;_1 / mt Asian dollar rate 亚洲美元利率
( * \y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
LdnTdh? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\p!m/2 asked price 沽盘；喊价；索价；卖方报价
l|M|;5TW assessable income 应评税入息
+P.JiH`\= assessable loss 应评税亏损
l`a_0 assessable profit 应评税利润
"e/"$z'ca assessable value 应评税值
=`l>< assessed profit 估定利润
" +hU t assessed value 经评估价值
f yxc4-D assessment 评税；评定；估价；评税单
^1Bk*?Yx\x assessment number 评税编号；估价编号
y (=0 assessment of additional tax 补加税评税
|7!B k$(vA assessment of performance 业绩评估；实绩评价
juxAyds Assessor 评税主任
cG4}daK]d asset price bubbles 资产价格泡沫
~w(A3I. asset-backed securities 具资产保证的证券
& d* bQv$ assets accretion 资产增值
UU ' 9 assets and liabilities 资产与负债
Y]i:$X]C?X assets betterment statement 资产递增表；资产改进表
W9{y1,G9 assets lending 实物放款；有抵押贷款
ajX] ui assets of the company passing on the death 死者去世时转移的公司资产
rw?wlBEG% assets pledged as security for liabilities 用作负债抵押的资产
8yM8O
#S assets portfolio 资产投资组合
S(lqj6aa} assets price 资产价格
&LQfs4}a, assets quality 资产质素
,2 P /[ : assets realization 资产变现
^Zlbs
goZ assets refinancing arrangement 资产再集资安排
zR?1iV.] assets securitization 资产证券化
qipS`:TER assets situated outside Hong Kong 在香港以外地方的资产
{vu r9L assets stripping 削减资产；拆卖资产
rym*W\A Wx assets value 资产值
#r]GnC, assignee 承让人
C}\kp0mz assignment 转让；转让书；转让契
!>Q{co' assignment of interest 权益转让
D2zqDo<+; assignment of letters patent and trade mark 专利证书及商标转让
wd1>L) T assignment of property 物业转让；物业转让书
SRrp= >w? assignment right 转让权
ML%JT x0+Z assignor 转让人
|RD E/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
ac8su0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)4H0 Bz2G associate member 附属会员
,? Q1JZPy@ associated body corporate 相联法人团体
8DFq eY0S associated company 相联公司；联属公司
/K_*Drk> associated corporation 相联法团
01IfvK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@Y#TWt# 公认会计师公会〔英国〕
:^]Fp UY Association of Futures Exchange Brokers 香港期货经纪协会
A [f `xE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ZL9|/
PY association of underwriters 承保人组织
,.&D{ $1W assumption of control 接管
3w! NTvp assurance 担保；保险；转易；转易书
fqn;,!D?9 assurance of interest 权益的转易
_V` QvnT} at 19XX price 按一九ＸＸ年价格计算
~L.5;8a3Pe at a discount 按赔价计算；按贴水价格计算；打折扣
ZQmg;L&7 at a premium 按溢价计算；按升水价格计算
$B OpjDV8 at call 通知付款；按通知
{<i(aq? at constant market price 按固定市价计算
'@"A{mrE at constant price 按固定价格计算
<XzRRCYQ at cost 按成本计算
='(;!3ZH at current market price 按当时市价计算；按现时市价计算
EpENhC0 at current price 按当时价格计算；按现时价格计算
vb`: at factor cost 按要素成本计算；按生产要素成本计算
}RQ'aeVl( at money-of-the-day price 按付款当日价格计算
?:W=ddg at or better 按指定或较佳价位〔买卖指令〕
d%oHc n at par 按面值计算；平价
(>dL at sight 见票即付
$ C8s at the close 按收市盘
q2M %AvR at the opening 按开市盘
N]G`] attestation 见证；见证条款
.G|U#%"6x at-the-money option 平价期权
o^u}(wZ{ attorney 受权人；受托代表人
=E&1e;_xlE attornment 新拥有人承认书
e(9K.3 @{ attributable profit 可归属利润
e{.P2rnh attributable share value 可归属股份价值
xP 3>8Y Auckland Stock Exchange 奥克兰证券交易所
SnoEi~Da auction 拍卖
,;yaYF 6|/ auctioneer 拍卖商
t<cWMx5r a audit 审计；核数
j0S[JpoF Audit Commission 审计署
ZOL#Q+U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1c`Yn:H^ 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〕
Ua+Us" M3} audit review 帐目审查
>8injW3 52 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8vUq8 [[ audited account 审计帐目；经审计的帐目
"p&4Sn3T2? audited annual account 经审计的周年帐目
Dj
w#{ WR audited balance sheet 经审计的资产负债表
W;8}`k auditor 核数师；核数主任；审计师
s_6Iz^]I auditor's certificate 核数师证明书；审计师证明书
H#QPcp@ auditor's report 核数师报告；审计师报告
YV6w}b: Aussie bond 澳元债券
kb'l@d#E austerity budget 紧缩预算
D
\boF+^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dkZ[~hEQG- Australia All Ordinaries Index 澳洲所有普通股票指数
Rtai? Australian Dollar [AUD] 澳元
~P9 ^4 Australian Options Market 澳大利亚期权市场
x8 & ~ Australian Securities Commission 澳洲证券事务监察委员会
C3; d.KlV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R#/0}+-M Australian Stock Exchange 澳大利亚证券交易所
5NM ju!/ Austrian Schilling [ATS] 奥地利先令
X{qa|6S,F authentication 认证；鉴证
'WwD$e0= authority to purchase 委托购买证；委购书
D*8oFJub authorization 认可；核准；授权；授权书
;(LC{jY authorization by direction 指示授权
lV?OYS|4i authorization by instruction 指令授权
"-G&]YMl authorization by warrant 令状授权
Tg v]30F) authorization of unit trust 单位信托的认可
wA6<Buj D authorized agent 指定代理人
w eIlWxy authorized capital 法定资本
)lVplAhZD authorized clerk 出市员
i\\, Z
L authorized dealer 认可交易商
'z Qp64]F authorized financial institution 认可财务机构
Y>K3.*. authorized fund 认可基金
;* e$k7}F authorized fund house 获授权的基金公司；认可基金公司
I0sw/,J/Z authorized institution 认可机构
8FBXdk?A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wQX%*GbL2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0f,Ii_k bT authorized insurer 获授权保险人；获认可承保人
<:~'s]`zf authorized investment 特准投资项目
d'p@[1/ authorized person 获授权人
G3t\2E9S authorized representative 获授权代表
`R:HMO[ ow authorized share capital 法定股本
9Oc(Gl5az automated quotation system 自动报价系统
- [7S. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h>n<5{zqM 自动交易系统〔香港期货交易所有限公司〕
xQ8?"K;iX automatic adjustment mechanism 自动调整机制
\eS-wO7% automatic adjustment system 自动调整系统
_({K6adb
Automatic Clearing House 自动票据交换所
0EU C8Ni automatic exchange rates accumulation system 自动化汇率累集系统
'>UQsAvm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PL7_j automatic teller machine [ATM] 自动柜员机
m # I autopay 自动转帐
G88g@Exk available assets 可用资产
-}Gk@=$G available fiscal reserve 现存财政储备
;5=5HYx% available profit 可用利润
`wLMJ,@f. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WOf *1C average 平均；平均数；海损
MT.D#jv& average basic salary 平均基本薪金
t8S,C4 average consumer expenditure 平均消费开支；一般消费开支
WSV% Oy3V average cost 平均成本
K$ ~Ja average cost of land production 增辟土地平均成本
\@*D;-b average daily turnover 平均每日成交额
fngk<$lvg average daily wage rate 平均每日工资率
uJ%XF*> _D average expenditure pattern 平均开支模式
s#V:!
7 average growth rate 平均增长率
~H`(z zk average net fixed assets 固定资产平均净值
P!lTK
average of relatives 相对价格平均数
hgF4PdO1e average price 平均价格
Rm=[Sj84 average propensity to consume 平均消费倾向；一般消费倾向
%2rUJaOgy$ average propensity to save 平均储蓄倾向；一般储蓄倾向
bOdyrynh average rate 平均率
%hb!1I average revenue 平均收入；平均收益
RhumNP <M average stock 平均库存；平均存货
Ec|5'Kz] average yearly rent 平均年租
r` d.Wy Zj avoidance of double taxation 避免双重课税
OeY+Yt0 avoidance of tax 避税
