A:
i | *r/ A share Ａ股；甲类股份
0qN+W&H abatement of tax 减税；减扣免税额
rp! {QG ABN AMRO Bank N.V. 荷兰银行
|W|RX3D above-the-line expenditure 线上项目支出；经常预算支出
D}nRH@<` above-the-line receipt 线上项目收入；经常预算收入
9t&m\J
>8; ABSA Asia Limited 南非联合亚洲有限公司
[R/'hH5 absolute change 绝对数值变更
!X F:.| absolute expenditure 实际开支
g'.(te | absolute guideline figure 绝对准则数字
g6.Tx] ?b$ absolute interest 绝对权益
(.g?|c absolute order of discharge 绝对破产解除令
GVM)-Dp] absolute profit margin 绝对利润幅度
Fyl lVrK absolute value 实值；绝对值
}eLth0d`'o absolutely vested interest 绝对既得权益
[|L~" BB absorbed cost 已吸收成本；已分摊成本
v)v`896S` absorption 吸收；分摊；合并
3lefB
A7 absorption rate 吸收率；摊配率；分摊率
vUJQ<D ACB Finance Limited 亚洲商业财务有限公司
[-3x *?Ju acceptable form of reciprocity 合理的互惠条件
kY~o3p< acceptable rate 适当利率；适当汇率
6CNxb acceptance agreement 承兑协议
Mqmy*m[U acceptance for honour 参加承兑
5VE9DTE acceptor 承兑人；接受人；受票人
A_|X54}w& acceptor for honour 参加承兑人
7KV0g1GQ accident insurance 意外保险
VyOpPIP Accident Insurance Association of Hong Kong 香港意外保险公会
6" GHVFB accident insurance scheme 意外保险计划
bN>|4hS accident year basis 意外年度基准
?T8^tGD[ accommodation 通融；贷款
5?Rzyfwk| accommodation bill 通融票据；空头票据
V<t!gT#&o! accommodation party 汇票代发人
U)qG]RI account balance 帐户余额；帐户结余
p9*Ak
U&] account book 帐簿
Q^oB`)k account collected in advance 预收款项
p+xjYU4^C account current book 往来帐簿
7)l+h Z account of after-acquired property 事后取得的财产报告
[d6T wKv account of defaulter 拖欠帐目
XWf1c ~J account payable 应付帐款
@kB^~Wf account payee only [A/C payee only] 只可转帐；存入收款人帐户
o[ 4e_ @E account receivable 应收帐款
Z
WhV"]w& account receivable report 应收帐款报表
l9F]Lw account statement 结单；帐单；会计财务报表
`"eIzLc%o6 account title 帐户名称；会计科目
rL6Y4u0e% accountant's report 会计师报告
M tBoX*" Accountant's Report Rules 会计师报告规则
,V ) |A=ml accounting and auditing procedure 会计与审计程序；会计与核数程序
N7dI}ju Accounting Arrangements 《会计安排》
B3@\Ua ) accounting basis 会计基础
zd {\XW accounting by Official Receiver 破产管理署署长呈交的帐目
C+aL8_(R Accounting Circular 《会计通告》
Hni?r!8r accounting class 会计类别
_' U(q\ri accounting date 记帐日期；会计结算日期
|j !U/n.%w accounting for money 款项核算
$6*6%T5} Accounting Officer 会计主任
x^6b$>1 accounting period 会计报告期；会计期
,h* 'Cs04h accounting policy 会计政策；会计方针
70T{tB accounting practice 会计惯例
RH0J# 6C/ accounting principle 会计准则
dC 8, accounting record 会计记录
,<]~/5-f accounting report 会计报告
=~'{2gsB Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o=I.i>c Accounting Society of China 中国会计学会
q#P@,|nc: accounting statement 会计报表
[Qn$i/ ` J accounting system 会计制度；会计系统
c7t . accounting transaction 会计事项；帐务交易
&>3 A L, accounting treatment 会计处理
G!5~`v accounting year 会计年度
Tu}?Q. pKo accretion 增值；添加
&K -0ld(; accrual 应计项目；应累算数目
G[a&r accrual basis 应计制；权责发生制
\@GKVssw accrual basis accounting 应计制会计；权责发生制会计
W=!di3IA accrue 应累算；应计
'2xf U accrued benefit 应累算利益
*.A{p ;JC( accrued charges 应计费用
3mLtnRX[m accrued cumulative preference share dividend 应累算的累积优先股股息
]}>uvl^l accrued expenses 应累算费用
{7LNQGiJ accrued interest payable 应付利息；应计未付利息
a>BPK"K2 accrued interest receivable 应收利息；应计未收利息
rFG_ CC2 accrued right 累算权益
<g{d >j accruing profit 应累算的利润
;hJz'&UWQ accumulated fiscal reserve 累积财政储备
\CZD.2p# & accumulated profit 累积利润；滚存溢利
=4:]V\o):' accumulated reserve 累积储备
) o_Pnq9_ accumulation of surplus income 累积收益盈余
1 'BC
R acquired assets 既得资产
`z?h=&N acquisition 收购；购置；取得
6w4}4i acquisition cost 购置成本
[F}_Ime acquisition expenses 购置费用
:a'[ 4w acquisition of 100% interest 收购全部股权
Ae_:Kc6 acquisition of control 取得控制权
ExZ|_7^< acquisition of fixed assets 购置固定资产
+`'> acquisition of shell “买壳”
3 cF4xUIZ acquisition price 收购价
!A&>E eai act of God 天灾
@ACq:+/Q c acting partner 执事合伙人
m"RSDM!
active market 买卖活跃的市场；交投畅旺的市场；旺市
!6l}s$1i| active partner 积极参与的合伙人
P,={ C6* active trading 交投活跃
ja +PVf actual circulation 实际流通
]r(s0 2 actual cost 实际成本
ux si+vkI actual expenditure 实际开支；实际支出
L_Lhmtm}m actual income 实际入息；实际收入；实际收益
L<[%tv V actual market 现货市场
y5`$Aa4~ actual price 现货价；实际价格
9 ; `E,w actual profit 实际利润
(Kb_/ actual quotation 实盘；实际价位；实际报价
ECr}7R% actual year basis 按实际年度计算
xpB* > zb actuals 实货
HAdDr!/` actuarial investigation 精算调查
V~"-\@ actuarial principle 精算原则
}^zsN` actuarial report 精算师报告
2su/I Actuarial Society of Hong Kong 香港精算学会
WADA p\& actuarial valuation 精算师估值
){$*<#&H actuary 精算师
</! GU* ad referendum agreement 暂定协议；有待覆核的协定
5O[\gd- ad valorem duty 从价税；按值征税
0( q:K6zI} ad valorem duty system 从价税制
jwmPy)X|s\ ad valorem fee 从价费
TgA>( HcO ad valorem tariff 从价关税
_o? I=UN2: additional allowance 额外免税额
ZC"a#rQ additional amount for unexpired risk 未过期风险的额外款额
Q[)3r
,D additional assessable profit 补加应评税利润
.S[M: <<* additional assessment 补加评税
,0f^>3&n>e additional commitment 额外承担
W/<Lp+p additional commitment vote 额外承担拨款
9D]bCi\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
S4VM(~,o additional dependent parent allowance 供养父母额外免税额
l'7' G$v additional provision 额外拨款
^ddC a additional stamp duty 附加印花税
eh}|Wd7J additional tax 补加税罚款；补加税款
B*:W`}G]_c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?-JW2 E"uT adjudged bankrupt 被裁定破产
Q 7-'5s adjudicated bankrupt 裁定破产人
OmlM9cXm^4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
BvP++,a&Sa adjudication of bankruptcy 裁定破产；宣告破产
]z8Th5a?o adjudication of insolvency 裁定无力偿还债务
|f1Rh B adjusted actual 经调整的实数；调整后的实数
|_ OoD9,M adjusted current assets 经调整的流动资产；调整后的流动资产
%L Bf'iA adjusted figure 经调整的数字；调整后的数额
} k SP p adjusted liabilities 经调整的负债；调整后的负债
ndu$ N$7+ adjusted loss 经调整的亏损；调整后的亏损
b8**M'k 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
%E[ $np> adjusted profit 经调整的利润；调整后的利润
8ib e#jlg adjusted surplus 经调整的盈余额；调整后的盈余额
|?
rO adjusted value 经调整的价值；调整后的价值
g%o kYH? adjustment 调整；修订；理算〔保险〕
P q1 j adjustment centre 调剂中心
Ml6}47n adjustment lag 调整过程的时间差距；调整时差
'EC0|IT)c adjustment mechanism 调整机制
a f LE9 adjustment of loss 亏损调整
M[cAfu adjustment process 调整过程；调整程序
qtuT%?wT@Z adjustment range 调整幅度
kRV]`'u, administered exchange rate 受管制汇率
dF7`V J2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W&HxMi administration expenses 行政费用
(_AU) administration fee 手续费；行政费
z9w]{Zd_,d administration in bankruptcy 破产管理
NIHcX6Nw administration order 遗产管理令
U/ax`_ administrator 管理人；遗产管理人
pnUL+UYeM administrator of the estate 遗产管理人
PZj}]d ` admission of debt 债项承认书
']N\y6=fn9 admission of proof 接纳债权证明
9M-W 1prb advance 放贷款项；垫付款项；预支款项；预付款项
)}u?ftu\ advance account 暂支帐目；预付款帐户
4U3 `g advance compensation 预付补偿金
n.Y45(@E advance from shareholder 股东垫款
`>=@Kc advance pending reimbursement 预支以待日后付还
m[v%Qe|~ advanced economy 先进经济体系
r`i.h ^2De advancement 预付；预付财产
8X/SNRk6p advances warrant 垫款令
vAjog])9s advancing 贷出
h+w1 D} * adverse balance 逆差
WW-}c;cnK adverse exchange 逆汇
?
M.'YB2 advertisement addressed to shareholders 在报章刊登的致股东通告
XB a^
A advice for collection 托收通知书
*ZIX76y<!A advice of drawing 提款通知书；汇票通知书
iD/+#UT Y advice of payment 付款通知
|h6, .#n Advisory Committee [Securities and Futures Commission]
vhzz(UPUt 谘询委员会〔证券及期货事务监察委员会〕
h+}{FB 29 Advisory Committee on Diversification 经济多元化谘询委员会
Q.Y6 affidavit 誓章；遗产申报誓章
w$j6 !z affidavit of no receipt 述明无收款的誓章
_&[ -< cu affiliate 联号；联营公司；附属公司
%qEp{itq affiliated company 附属公司；联号；联营公司
r{f$n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2OjU3z<J affordability 负担能力
"]W, ,A- African Development Bank [AfDB] 非洲开发银行
`Om
W# \ after-acquired property 事后取得的财产
u Yc}eMb after-hours dealing 市后交易
O&sU Pv after-tax profit 税后盈利；税后利润；税后溢利
^!$=(jh. agency agreement 代理协议
n`! 6EaD agency expenses 代理机构的开支
8 mt#S agency fee 代理费
%S^ :5#9 Agency Law 《代理法》
AC!yc(^< agent 代理人；承销人
nI] zRd uC agent of company 公司代理人
S5r. so agent's fee 代理人费；经纪费
[E/. r{S aggregate 总计；总数；总体数字
eN`G2eE aggregate amount 总款额；总额
v 1/ Y0 aggregate assets and liabilities 总体资产与负债
]Bs{9=2 aggregate at constant price 按固定价格计算的总体数字
FGeKhA 8jT aggregate demand 总需求
aGAr24]y aggregate gross position 总持仓量
r.c:QY$ aggregate limit 总限额
;p87^: aggregate of salaries tax 合计薪俸税
x6ayFq= aggregate performance 总体表现；总体业绩
5Q: %f aggregate supply 总体供应
&da:{ aggregate surplus 总盈余
'j! n
aggregate total 整体总额
.3#Xjhebvu aggregate value 总值；合计价值
`aA)n;{/2u aggregated basis 合计基准
"~ KT Lf aggregated net chargeable income 合计应课税入息实额
>_$_f B aggregation 合并计算；合计；总和
[zSt+K ; aggregation of incomes of husband and wife 夫妇入息合并计算
PEaZ3{- aggregation of property 财产的总和
:ci D!Ly agio 差价；贴水
-Ir>pY\! Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
uo ;m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,W; |K 5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Bn.5ivF3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\jZ)r>US" 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
]@~%i=. 7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
U }I#; *F 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"p+JME( agreement for a settlement 授产协议
]f}(i D agreement for assignment 转让协议
X~/-,oV=A agreement for sale 售卖协议；买卖协议
qyh]v [ agreement for sale and purchase 买卖协议
#o,FVYYj agreement for the payment of interest 支付利息协议
cucT | y agreement for the repayment of money 还款协议
PDLps[a agreement of reinsurance 再保险协议
jv6>7@<G Agricultural Bank of China 中国农业银行
1=e(g#Ajn\ air passenger departure tax 飞机乘客离境税
lXEn m-_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;|W:,a{kS airport tax 机场税
b|iIdDK alcohol duty 酒精税
&VcO,7 A| alienation 让与；让渡；转让
K /%5\ h alimony 生活费；赡养费
b$- g"F All Ordinaries Index [AOI] 所有普通股指数
b5ul|p all risks 全险；综合险
J*m7
d 4^ All Sales Record for Stock Market 《股票市场成交报告》
F`,Hf Cb\ Allied Capital Resources Limited 新联财务有限公司
NiQ Y3Nj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[
$" allocation letter 拨款信件
#K iqV6E allocation of fund 分配款项；预留款项
K@Xj) allocation of profit 利润分配；溢利分配
d(Hqj#`-31 allocation warrant 拨款令
:_`Yrx5 allotment 分配；配股
n xR\tBv allotment notice 股份配售通知；配股通知
+q+JOS]L allotment of shares 股份分配
F&B E+b/# allowable 可获宽免；免税的
m=Mk@xfQ# allowable business loss 可扣除的营业亏损
y=jZ8+M allowable expenses 可扣税的支出
RD ;A allowance 免税额；津贴；备抵；准备金
O^ 5 C allowance for debts 债项的免税额
;jO+<~YP! allowance for depreciation by wear and tear 耗损折旧免税额
|;^$IZSsz allowance for funeral expenses 殡殓费的免税额
]z | 2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MXjN ./ allowance for repairs and outgoings 修葺及支出方面的免税额
K@/dQV%Z allowance to debtor 给债务人的津贴
)-Z*/uF^ alteration of capital 资本更改
Y kvEQ= alternate trustee 候补受托人
:nfy=*M# amalgamation 合并
rq\<zx]au ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U Ua@7|x ambit of charges 征税范围；收费范围
K$B~vy6E` amended valuation 经修订的估值
66$ hdT$ American Commodities Exchange 美国商品交易所
DF'~ # G8 American Express Bank Limited 美国运通银行
5 +j):_ American Stock Exchange 美国证券交易所
&J D^\+7U: amortization 摊销
Qz_4Ms<o amount due from banks 存放银行同业的款项
s
OLjT34 amount due from banks abroad 存放海外银行同业的款项
UIU6rilB amount due from holding companies 控股公司欠款
8@|{n`n] amount due from local banks 存放本港银行同业的款项
> %slzr amount due to banks 银行同业的存款
}o\} qu* amount due to banks abroad 海外银行同业的存款
6Q{OM:L/;. amount due to holding companies 控股公司存款
mS49l amount due to local banks 本港银行同业的存款
!D V0u)k( amount due to outport banks 外埠银行同业的存款
N P5K1: amount for note issue 发行纸币的款额
.q!i
+0 amount of bond 担保契据的款额
H+@?K6{h amount of consideration 代价款额
~:| V,1 amount of contribution 供款数额
=kz HZc amount of indebtedness 负债款额
%?F$3YN, amount of principal of the loan 贷款本金额
^+gD;a |t amount of rates chargeable 应征差饷数额
: #so"O amount of share capital 股本额
`-K[$V amount of sums assured 承保款额
NL2D, amount of variation 变动幅度
Q ]/{6:C amount of vote 拨款数额
%:Y(x$Qy amount payable 应付款额
%*V r}@BA) amount receivable 应收款额
5KIhk`S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yS3o r(K analysis 分析
#\O'*m z ancillary risk 附属风险
QIJ/'72 annual account 周年帐目；周年帐目报表；年度决算；年结
n </Rd= annual accounting date 年结日期
{XD':2E annual allowance 每年免税额；年积金；年度津贴；年津
D 5:'2i annual balance 年度余额
Fq%NY8KNE annual disposable income 每年可动用收入
+8"P*z, annual estimates 周年预算
bQPO'S4 annual fee 年费
(m=1yj9 annual general meeting 周年大会
E b CK9 annual growth rate 年增率；每年增长率
A"R(?rQi= annual long-term supplement 长期个案每年补助金
g1]bI$; annual pensionable emolument 可供计算退休金的年薪
QjYw^[o annual report 年报
%;<g!Vw.k Annual Report on the Consumer Price Index 《消费物价指数年报》
< 'BsQHI annual return 周年报表；周年申报表；每年报税表格
.CNwuN \ Annual Return Rules 《周年报表规则》
aSgK h annual review of consumer prices 每年消费物价回顾
vj]h[=: annual roll-forward basis 逐年延展方式
NgF"1E annual salary 年薪
bQ&%6'ck annual statement 年度报表；年度决算表
pd.unEWwF 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
)h{+pK annuitant 年金受益人
"D
KrQ,L annuity 年金
Md8<IFi9]Q annuity contract 年金合约
P8;1,?ou annuity on human life 人寿年金
A]drNFE antecedent debt 先前的债项
QXO~DR1 ante-dated cheque 倒填日期支票
T[c-E*{hR anticipated expenditure 预期开支
.C5JQO anticipated net profit 预期纯利
zz(EH<> anticipated revenue 预期收入
n wqA\ anti-inflation measure 反通货膨胀措施
4]-7S l, anti-inflationary stance 反通货膨胀立场
02,.UqCz apparent deficit 表面赤字
hF`<I.z} apparent financial solvency 表面偿债能力
'tU \~3 k apparent partner 表面合伙人
| h+vdE8 application for personal assessment 个人入息课税申请书
c\ O2|'JzE application of fund 资金应用
e<FMeg7n application to release as liquidator and to destruct the books of accounts and documents
Z`zLrXPD) 申请免除清盘人职务及毁灭帐簿与文件
4X+I2CD appointed actuary 委任精算师
]\k&
l
[' appointed auditor 委任核数师；委任审计师
<'7s 3 appointed trustee 委任的受托人
x"cB8bZ!$ appointer 委任人
IYH4@v/# apportioned pro rata 按比例分摊
5g$>J)Ry apportionment 分配；分摊
m AJ'>^`^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Kb1@ + apportionment formula 分摊方程式
r:4]:NKCi apportionment of estate duty 遗产税的分摊
YD{N )v appraisal 估价；评估
h~z}NP appreciable growth 可观增长
u0g"x_3 appreciable impact 显着影响
L {&=SR. appreciable increase 可观增长
Vo%Z| appreciation 增值；升值
Q/ * |ADoq appreciation against other currencies 相对其他货币升值
)r)ZmS5O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
o|#F@L3i appreciation tax 增值税
; qr?[{G appropriation 拨款；拨用；拨付
tF./Jx]_ appropriation account 拨款帐目
d\tY-X3 Appropriation Bill 拨款法案
Z)@[N
6\? appropriation-in-aid system 补助拨款办法
9 wO 2`e ) approved assets 核准资产
* X}2 approved basket stock 认可一篮子证券
s#")hMJQ approved budget 核准预算
D(&WEmm\B approved charitable donation 认可慈善捐款
F~bDg tN3 approved charitable institution 认可慈善机构
Kc#1H|'2N approved currency 核准货币；认可货币
`R -?+76? approved estimates 核准预算
U3 UA approved estimates of expenditure 核准开支预算
'#.D`9YI< approved overseas insurer 核准海外保险人
tDfHO1pS approved overseas trust company 核准海外信托公司
475g-t2"@ approved pooled investment fund 核准汇集投资基金
XD_!5+\H1 approved provident fund scheme 认可公积金计划
T=@Ygj k approved provision 核准拨款
/W LZyT2 approved redeemable share 核准可赎回股份
\=&Z_6Mu approved regional stock 认可地区性证券
{K?e6-N(z approved retirement scheme 认可退休金计划
[nr D4 approved subordinated loan 核准附属贷款
QXl~a%lB arbitrage 套戥；套汇；套利
jpTk@ arbitrageur 套戥者；套汇者
oL<5hN*D arbitrary amount 临时款项
_#{qDG= arrangement 措施；安排；协定
XdOntP *a arrears 欠款
WW!-,d{{@ arrears of pay 欠付薪酬
DZEq(>mn arrears of revenue 逾期未收税款；逾期未收的帐项
#uCfXJ- articles of association 组织章程；组织细则；组织章程细则
D";c lP05K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|L:X$oM ascertainment of profit 确定利润
.W uSW[g "Asia Clear" “亚洲结算系统”
v-Q> I5D;: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$+Z2q<UT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
c R*~JwC: Asian Development Fund [ADF] 亚洲发展基金
AE Elaq.B Asian dollar bond 亚洲美元债券
,06 8IEs Asian dollar market 亚洲美元市场
+ e f>ek Asian dollar rate 亚洲美元利率
nNnfcA&W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=En1?3? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
uK1VFW asked price 沽盘；喊价；索价；卖方报价
a3a:H assessable income 应评税入息
q(1hY"S"}b assessable loss 应评税亏损
~C3Ada@4 assessable profit 应评税利润
3*(><<ZC assessable value 应评税值
a$bE2'cb assessed profit 估定利润
,]das assessed value 经评估价值
_Vt(Eg_\ assessment 评税；评定；估价；评税单
I9`ZK2S assessment number 评税编号；估价编号
\g)?7>M | assessment of additional tax 补加税评税
:m/qR74+" assessment of performance 业绩评估；实绩评价
N VB#=!S Assessor 评税主任
h]&~yuI> asset price bubbles 资产价格泡沫
@,]W asset-backed securities 具资产保证的证券
I{.t-3hp assets accretion 资产增值
HW#@e kh assets and liabilities 资产与负债
L 7LUy$M-< assets betterment statement 资产递增表；资产改进表
:C,}DyZy assets lending 实物放款；有抵押贷款
-pQ?ybQ assets of the company passing on the death 死者去世时转移的公司资产
-C!m#"PDW assets pledged as security for liabilities 用作负债抵押的资产
tT]mMlKJ assets portfolio 资产投资组合
5 N bq9YY assets price 资产价格
V-X Ty
i v assets quality 资产质素
pqju@FD * assets realization 资产变现
D>Rlm,U assets refinancing arrangement 资产再集资安排
c>+68<H assets securitization 资产证券化
,pQ[e$u1 assets situated outside Hong Kong 在香港以外地方的资产
7m?fv Ky assets stripping 削减资产；拆卖资产
jtE'T}! d assets value 资产值
x {Dw?6TP assignee 承让人
'SrDc'? assignment 转让；转让书；转让契
4nh0bI N1 assignment of interest 权益转让
HYY+Fv5 assignment of letters patent and trade mark 专利证书及商标转让
Q|2*V1"r<2 assignment of property 物业转让；物业转让书
t"e %'dFv assignment right 转让权
* Gj`1# Z$ assignor 转让人
Ag8lI+
h associate 有联系的人；有关连人士；相联者；合伙人；联系人
1Y~'U
=9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4-$kc wA associate member 附属会员
U:[CcN/~3 associated body corporate 相联法人团体
9JJ6$cLF associated company 相联公司；联属公司
s%6L94\t associated corporation 相联法团
8+32hg@^F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
we@* ;k@_ 公认会计师公会〔英国〕
U!Jm SP Association of Futures Exchange Brokers 香港期货经纪协会
Xf
mN/j2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:lmimAMt association of underwriters 承保人组织
?@M WV assumption of control 接管
&!HG.7AY assurance 担保；保险；转易；转易书
OqmW lN.? assurance of interest 权益的转易
,6"[vb#* 3 at 19XX price 按一九ＸＸ年价格计算
$Q,] 2/o6n at a discount 按赔价计算；按贴水价格计算；打折扣
;M\Cw.%![ at a premium 按溢价计算；按升水价格计算
5Kk}sxol at call 通知付款；按通知
L%- ENk at constant market price 按固定市价计算
+"~*L,ken0 at constant price 按固定价格计算
Lc "{ePFh at cost 按成本计算
ZU2D.Kf_: at current market price 按当时市价计算；按现时市价计算
wnQi5P+ at current price 按当时价格计算；按现时价格计算
s*eM}d.p at factor cost 按要素成本计算；按生产要素成本计算
") nKFs5 at money-of-the-day price 按付款当日价格计算
%/hokyx at or better 按指定或较佳价位〔买卖指令〕
R$+"'N6p at par 按面值计算；平价
7vI
ROK~ at sight 见票即付
QXEZ?gx at the close 按收市盘
6 wXy;!2 at the opening 按开市盘
T]b&[?p|a[ attestation 见证；见证条款
uigzf^6, at-the-money option 平价期权
mD*!<<Sw attorney 受权人；受托代表人
P*hYh5a attornment 新拥有人承认书
bQI.Qk attributable profit 可归属利润
w6^TwjjZ$ attributable share value 可归属股份价值
(F q]y 5 Auckland Stock Exchange 奥克兰证券交易所
oU*e=uehj auction 拍卖
Y ._O m}H auctioneer 拍卖商
_) 4zm audit 审计；核数
BIg2`95F| Audit Commission 审计署
x@pzgqi3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=CCddLO 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〕
mJH4M9WJ] audit review 帐目审查
[[]NnWJ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+ EKp*Vje audited account 审计帐目；经审计的帐目
6{ fo.M? audited annual account 经审计的周年帐目
Gvr> n@n audited balance sheet 经审计的资产负债表
'] _7Xa' auditor 核数师；核数主任；审计师
t_(S e auditor's certificate 核数师证明书；审计师证明书
:r{W)(mm auditor's report 核数师报告；审计师报告
7ks!0`` Aussie bond 澳元债券
.E{FD%U austerity budget 紧缩预算
8&bNI@:@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
rm|,+ { Australia All Ordinaries Index 澳洲所有普通股票指数
6Yqqq[#V/ Australian Dollar [AUD] 澳元
vSH-hAk Australian Options Market 澳大利亚期权市场
{e0aH `me Australian Securities Commission 澳洲证券事务监察委员会
!thFa yq Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z0wH%o\ Australian Stock Exchange 澳大利亚证券交易所
T/J1 b- Austrian Schilling [ATS] 奥地利先令
oDG BC authentication 认证；鉴证
F:.8O ,%u authority to purchase 委托购买证；委购书
!9j6l 0 authorization 认可；核准；授权；授权书
*0r!eD
authorization by direction 指示授权
HPo><u authorization by instruction 指令授权
/^WawH6)6 authorization by warrant 令状授权
|>>^Mol authorization of unit trust 单位信托的认可
D (e,R9hPU authorized agent 指定代理人
2<V` authorized capital 法定资本
gx C`Ml authorized clerk 出市员
[RT o[-ci2 authorized dealer 认可交易商
V_|HzYJJ5 authorized financial institution 认可财务机构
(+u&b< <6N authorized fund 认可基金
`;m0GU68 authorized fund house 获授权的基金公司；认可基金公司
Z1 (!syg authorized institution 认可机构
@]EdUzzKq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@ W q8AFo authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
UyF;sw authorized insurer 获授权保险人；获认可承保人
p-7?S^!l authorized investment 特准投资项目
x'%vL",% authorized person 获授权人
8*uaI7;* authorized representative 获授权代表
!&v"+ K3lU authorized share capital 法定股本
9R&.$5[W(s automated quotation system 自动报价系统
B\;fC's+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PX?^v8wlqL 自动交易系统〔香港期货交易所有限公司〕
]a :T]x6' automatic adjustment mechanism 自动调整机制
A!$sO p automatic adjustment system 自动调整系统
j1ap,<\.k Automatic Clearing House 自动票据交换所
90wnwz automatic exchange rates accumulation system 自动化汇率累集系统
s;tI?kR>% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
DnF | wS automatic teller machine [ATM] 自动柜员机
-YipPo "a autopay 自动转帐
0-d&R@lX. available assets 可用资产
CdtwR0 available fiscal reserve 现存财政储备
^6!8)7b available profit 可用利润
Lr`Gyl62 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
wvr`~ e average 平均；平均数；海损
-W|~YK7e average basic salary 平均基本薪金
[[ }ukG4 average consumer expenditure 平均消费开支；一般消费开支
-, $:^ 4 average cost 平均成本
oiz]Bd average cost of land production 增辟土地平均成本
z34+ 1d average daily turnover 平均每日成交额
Z_T~2t average daily wage rate 平均每日工资率
^vOEG;TR<- average expenditure pattern 平均开支模式
5?E;Yy A average growth rate 平均增长率
ZCfd<NS? average net fixed assets 固定资产平均净值
%r:4'$E7| average of relatives 相对价格平均数
KkR.p,/ average price 平均价格
Lk-h AN{[ average propensity to consume 平均消费倾向；一般消费倾向
}F3}"Ik'L average propensity to save 平均储蓄倾向；一般储蓄倾向
Yg1HvSw\ average rate 平均率
Z/;8eb*B7 average revenue 平均收入；平均收益
QxB H{TG average stock 平均库存；平均存货
ya;(D 8x) average yearly rent 平均年租
Jf@Xz7{z avoidance of double taxation 避免双重课税
q+lCA#Sx avoidance of tax 避税
