A:
K/$5SN1 A share Ａ股；甲类股份
w$aejz`[ abatement of tax 减税；减扣免税额
QG5 c>Q ABN AMRO Bank N.V. 荷兰银行
,7;euV5X above-the-line expenditure 线上项目支出；经常预算支出
Wf =hFc1_@ above-the-line receipt 线上项目收入；经常预算收入
}^`5$HEi ABSA Asia Limited 南非联合亚洲有限公司
EJ(z]M`f absolute change 绝对数值变更
NW` Mc& absolute expenditure 实际开支
REPI >-| absolute guideline figure 绝对准则数字
/}S1e P6 absolute interest 绝对权益
EQX?Zs?C absolute order of discharge 绝对破产解除令
q& esI absolute profit margin 绝对利润幅度
C#. 27ah absolute value 实值；绝对值
:q$.=?X3 absolutely vested interest 绝对既得权益
%1 rN6A!% absorbed cost 已吸收成本；已分摊成本
,qIut|C* absorption 吸收；分摊；合并
eIbz`|%3 absorption rate 吸收率；摊配率；分摊率
8COGe=+o ACB Finance Limited 亚洲商业财务有限公司
>[<f\BN| acceptable form of reciprocity 合理的互惠条件
o`nJJ:Cxq- acceptable rate 适当利率；适当汇率
]3
76F7 acceptance agreement 承兑协议
X]s="^ acceptance for honour 参加承兑
-u g -rdXV acceptor 承兑人；接受人；受票人
D 1(9/;9 acceptor for honour 参加承兑人
HFX,EE accident insurance 意外保险
_+<AxE 9\ Accident Insurance Association of Hong Kong 香港意外保险公会
G#3$sz accident insurance scheme 意外保险计划
q)N^ accident year basis 意外年度基准
vAtR\ Vh accommodation 通融；贷款
:JK+V2B$H accommodation bill 通融票据；空头票据
Q@rlqWgU
~ accommodation party 汇票代发人
eY_BECJ+OO account balance 帐户余额；帐户结余
/EwNMU*6 account book 帐簿
#yOeL3|b' account collected in advance 预收款项
/U="~{*-R account current book 往来帐簿
e'~<uN> account of after-acquired property 事后取得的财产报告
W,.Exh account of defaulter 拖欠帐目
c#a>> V account payable 应付帐款
(]$&.gE.F account payee only [A/C payee only] 只可转帐；存入收款人帐户
Fyc":{Jd account receivable 应收帐款
A s8IjGNs{ account receivable report 应收帐款报表
<q=]n%nX account statement 结单；帐单；会计财务报表
~/!jKH7`j account title 帐户名称；会计科目
~zFwSF accountant's report 会计师报告
c1 1?Kq Accountant's Report Rules 会计师报告规则
\7Fp@ .S3 accounting and auditing procedure 会计与审计程序；会计与核数程序
5Z[HlN|-! Accounting Arrangements 《会计安排》
$S U<KNMZ accounting basis 会计基础
64SRW8AH accounting by Official Receiver 破产管理署署长呈交的帐目
E#\'$@8j Accounting Circular 《会计通告》
> (W\Eh{J accounting class 会计类别
E :UJ"6 accounting date 记帐日期；会计结算日期
j:0<
tj E accounting for money 款项核算
~(eD 4" Accounting Officer 会计主任
vH@b accounting period 会计报告期；会计期
G4"n`89LK accounting policy 会计政策；会计方针
Se [>z( accounting practice 会计惯例
k!!d2y6 accounting principle 会计准则
:V# B]:Z9 accounting record 会计记录
%Z yt ;p2 accounting report 会计报告
jtPHk*>^wu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q^b12@.
Accounting Society of China 中国会计学会
vZI x > accounting statement 会计报表
:~~\{fm accounting system 会计制度；会计系统
:-j/Y'H_ accounting transaction 会计事项；帐务交易
/Tp>aW%}" accounting treatment 会计处理
QLZ%m $Z accounting year 会计年度
N._^\FRyn accretion 增值；添加
[L?WM>] % accrual 应计项目；应累算数目
*!,k`=.([# accrual basis 应计制；权责发生制
@XH@i+ {B accrual basis accounting 应计制会计；权责发生制会计
Gk)6ljL accrue 应累算；应计
g? > accrued benefit 应累算利益
C{YTHN n accrued charges 应计费用
:(i=> ~O accrued cumulative preference share dividend 应累算的累积优先股股息
XZxzw*Y1J accrued expenses 应累算费用
Wbi12{C accrued interest payable 应付利息；应计未付利息
^F-AZP
/5F accrued interest receivable 应收利息；应计未收利息
<#lNi.?. accrued right 累算权益
6^T WY[z2% accruing profit 应累算的利润
dbfI!4 accumulated fiscal reserve 累积财政储备
Cp#}x1{ accumulated profit 累积利润；滚存溢利
PBAQ
KQ accumulated reserve 累积储备
'L2[^i F9 accumulation of surplus income 累积收益盈余
Jy0(g T acquired assets 既得资产
|qb-iXW= acquisition 收购；购置；取得
&IFXU2t} acquisition cost 购置成本
<^adt
*m acquisition expenses 购置费用
f4^\iZ{`G acquisition of 100% interest 收购全部股权
{QT:1U \. acquisition of control 取得控制权
sl*&.F,v= acquisition of fixed assets 购置固定资产
Oma G|2u acquisition of shell “买壳”
4x" je acquisition price 收购价
J!iK W act of God 天灾
bR x}ih acting partner 执事合伙人
}SG b`l active market 买卖活跃的市场；交投畅旺的市场；旺市
CMYk xU active partner 积极参与的合伙人
`W %R active trading 交投活跃
B{NGrC`5) actual circulation 实际流通
1Pd2% actual cost 实际成本
l6 T 5]$ actual expenditure 实际开支；实际支出
?8$h%Ov- actual income 实际入息；实际收入；实际收益
P ,7beHjf actual market 现货市场
(E \lLlN actual price 现货价；实际价格
S~{ }j vc actual profit 实际利润
/? :q9Wy actual quotation 实盘；实际价位；实际报价
sB<y( }u
actual year basis 按实际年度计算
2bTM0- actuals 实货
3NrWt2? actuarial investigation 精算调查
i",oPz7 actuarial principle 精算原则
( Uk\O`)m actuarial report 精算师报告
zmU> Actuarial Society of Hong Kong 香港精算学会
cnM`ywKW actuarial valuation 精算师估值
^ ]SU (kY actuary 精算师
:Q>{Y ad referendum agreement 暂定协议；有待覆核的协定
x-SY fvYY ad valorem duty 从价税；按值征税
Xl/2-'4 ad valorem duty system 从价税制
3E;<aCG? ad valorem fee 从价费
%F] :nk` ad valorem tariff 从价关税
g #[,4o; additional allowance 额外免税额
0vcFX)]yW additional amount for unexpired risk 未过期风险的额外款额
Wp //SV additional assessable profit 补加应评税利润
\PK}4<x} additional assessment 补加评税
u=sZFr@m[ additional commitment 额外承担
E1>zKENN; additional commitment vote 额外承担拨款
j6BFh=?D additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=T |m#*{.L additional dependent parent allowance 供养父母额外免税额
vtXZ`[D,l) additional provision 额外拨款
YJB f~ 0r additional stamp duty 附加印花税
mA6Nmq%{ F additional tax 补加税罚款；补加税款
LS4E.X dn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.Yxf0y?uv adjudged bankrupt 被裁定破产
iIU>:)i adjudicated bankrupt 裁定破产人
"ax"k0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
<*DP G\6Ma adjudication of bankruptcy 裁定破产；宣告破产
!{ /AJb adjudication of insolvency 裁定无力偿还债务
G4)X~.Fy adjusted actual 经调整的实数；调整后的实数
e `Tssa+ adjusted current assets 经调整的流动资产；调整后的流动资产
O+ o_{t\R adjusted figure 经调整的数字；调整后的数额
~Q5
i0s% adjusted liabilities 经调整的负债；调整后的负债
8[H)t Kf8 adjusted loss 经调整的亏损；调整后的亏损
jR{Rd}QtQ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
] D|Hq4ug adjusted profit 经调整的利润；调整后的利润
G D
}i=TK adjusted surplus 经调整的盈余额；调整后的盈余额
3 ~\S] adjusted value 经调整的价值；调整后的价值
`6y\.6j adjustment 调整；修订；理算〔保险〕
axdRV1+s adjustment centre 调剂中心
xMo'SpVz: adjustment lag 调整过程的时间差距；调整时差
?4 lDoP{ adjustment mechanism 调整机制
B0:/7Ld$Ml adjustment of loss 亏损调整
%o#|zaK adjustment process 调整过程；调整程序
u$mp%d8 adjustment range 调整幅度
*x&y24 administered exchange rate 受管制汇率
a9TKp$LP` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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Vg administration expenses 行政费用
}G 1hB#j administration fee 手续费；行政费
XN~r d,MZ% administration in bankruptcy 破产管理
5w@Q %'o`I administration order 遗产管理令
1fU~&?&-u administrator 管理人；遗产管理人
'0/[ %Q administrator of the estate 遗产管理人
%ysf FE admission of debt 债项承认书
A@JZK+WB} admission of proof 接纳债权证明
Iih]q advance 放贷款项；垫付款项；预支款项；预付款项
^|=3sJ4[U advance account 暂支帐目；预付款帐户
3U ni{Z]Q) advance compensation 预付补偿金
fnudu0k advance from shareholder 股东垫款
Q#*Pjl advance pending reimbursement 预支以待日后付还
$rz'Ybs advanced economy 先进经济体系
hOIk6}r4X advancement 预付；预付财产
)n1 7}Qm`V advances warrant 垫款令
7|q _JdKoU advancing 贷出
O@? *5 adverse balance 逆差
- x]gp5 adverse exchange 逆汇
JbEQ35r advertisement addressed to shareholders 在报章刊登的致股东通告
is}Y+^j. advice for collection 托收通知书
[Xo}CU advice of drawing 提款通知书；汇票通知书
FK| q* advice of payment 付款通知
F(;C \[Ep Advisory Committee [Securities and Futures Commission]
=bB7$# al 谘询委员会〔证券及期货事务监察委员会〕
73kL>u Advisory Committee on Diversification 经济多元化谘询委员会
v(z2,?/4 affidavit 誓章；遗产申报誓章
&Ch~$Wb^ affidavit of no receipt 述明无收款的誓章
c9R|0Yn^J affiliate 联号；联营公司；附属公司
)>rHM6-W affiliated company 附属公司；联号；联营公司
{Qj 7?}xW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=E'
.T0v affordability 负担能力
BH`GUIk African Development Bank [AfDB] 非洲开发银行
V2_I=]p_ after-acquired property 事后取得的财产
V NWa3`w after-hours dealing 市后交易
b0R{cj=<[ after-tax profit 税后盈利；税后利润；税后溢利
E>O1dPZcM agency agreement 代理协议
PU^@BZ_m agency expenses 代理机构的开支
y`.m'n7>P agency fee 代理费
7NDjXcuq Agency Law 《代理法》
8S7 YVsDz" agent 代理人；承销人
ouR(l; agent of company 公司代理人
gPg2Ve0Qy agent's fee 代理人费；经纪费
hDHIi\% aggregate 总计；总数；总体数字
# dxS QmG aggregate amount 总款额；总额
txXt<]N aggregate assets and liabilities 总体资产与负债
9EKc{1
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6`;+| H<$ aggregate demand 总需求
HVK./y qy aggregate gross position 总持仓量
:_"%o= aggregate limit 总限额
yaKw/vV aggregate of salaries tax 合计薪俸税
bcC+af0L aggregate performance 总体表现；总体业绩
Ve^rzGU aggregate supply 总体供应
j\.\ePmk] aggregate surplus 总盈余
sn?YD'>k aggregate total 整体总额
HrS aggregate value 总值；合计价值
6$6Qk !% aggregated basis 合计基准
(w{C*iB aggregated net chargeable income 合计应课税入息实额
+2S#3m?1 aggregation 合并计算；合计；总和
)90K^$93" aggregation of incomes of husband and wife 夫妇入息合并计算
(k&r^V/= aggregation of property 财产的总和
'or8CGr^p agio 差价；贴水
o!ycVY$yW 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》
)NCkq~M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
caC( KK#< 《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》
O\KSPy7YQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~7Jj\@68 《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》
#Ez+1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cWNWgdk,`V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Tx\g5rk agreement for a settlement 授产协议
,7nA:0P agreement for assignment 转让协议
K5SP8<. agreement for sale 售卖协议；买卖协议
?^H1X-; agreement for sale and purchase 买卖协议
Jd p@3mP
agreement for the payment of interest 支付利息协议
o:"^@3 agreement for the repayment of money 还款协议
k=):>} agreement of reinsurance 再保险协议
}g|)+V\A Agricultural Bank of China 中国农业银行
J}J7A5P air passenger departure tax 飞机乘客离境税
p7kH"j{xD Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yCOIv!/zy airport tax 机场税
,3E9H &@ j alcohol duty 酒精税
XT0:$0F alienation 让与；让渡；转让
Ar V NynQ alimony 生活费；赡养费
8 }(ul All Ordinaries Index [AOI] 所有普通股指数
sCE2 F_xjL all risks 全险；综合险
-!b@\= All Sales Record for Stock Market 《股票市场成交报告》
@CU~3Md* Allied Capital Resources Limited 新联财务有限公司
mtn+bV
R% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2>!? EIE7 allocation letter 拨款信件
EU"J '? allocation of fund 分配款项；预留款项
Y94/tjt allocation of profit 利润分配；溢利分配
- *r]9f6 x allocation warrant 拨款令
.a *^6TC. allotment 分配；配股
s55t>t,g6 allotment notice 股份配售通知；配股通知
@"E{gM@B allotment of shares 股份分配
4%L-3Ij allowable 可获宽免；免税的
KGoHn6jM allowable business loss 可扣除的营业亏损
l`A4)8Y@ allowable expenses 可扣税的支出
,t=1 2R]> allowance 免税额；津贴；备抵；准备金
,dO$R.h allowance for debts 债项的免税额
81<0B @E allowance for depreciation by wear and tear 耗损折旧免税额
X0"f>.Lg allowance for funeral expenses 殡殓费的免税额
hpVu
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7yK1Q_XY> allowance for repairs and outgoings 修葺及支出方面的免税额
wu2C!gyBo allowance to debtor 给债务人的津贴
`Ufv,_n alteration of capital 资本更改
2>bV+[@B alternate trustee 候补受托人
_cW6H B^j amalgamation 合并
~8
w(M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M?fRiOj ambit of charges 征税范围；收费范围
HAr_z@#E amended valuation 经修订的估值
}.R].4gT American Commodities Exchange 美国商品交易所
<7%4= American Express Bank Limited 美国运通银行
b- XC\ American Stock Exchange 美国证券交易所
wuQ>|\Zs amortization 摊销
OK^0 ,0kS3 amount due from banks 存放银行同业的款项
:&oUI&(o amount due from banks abroad 存放海外银行同业的款项
Lv{xwHnE amount due from holding companies 控股公司欠款
/NDuAjp[@ amount due from local banks 存放本港银行同业的款项
G]- wN7G amount due to banks 银行同业的存款
w>W`8P_b@ amount due to banks abroad 海外银行同业的存款
T|& 2!Sh amount due to holding companies 控股公司存款
^sjL@.'m$N amount due to local banks 本港银行同业的存款
j2/3NF5& amount due to outport banks 外埠银行同业的存款
VF<C#I amount for note issue 发行纸币的款额
6(X5n5C amount of bond 担保契据的款额
66+ y@l1 amount of consideration 代价款额
MN22#G4j^w amount of contribution 供款数额
r
7mg>3 amount of indebtedness 负债款额
K{s% h0 amount of principal of the loan 贷款本金额
]$vJK amount of rates chargeable 应征差饷数额
Q$(0 Nx< amount of share capital 股本额
n*oa J<o% amount of sums assured 承保款额
A' \jaB amount of variation 变动幅度
<XHS@ | amount of vote 拨款数额
]U,K]y[Bj amount payable 应付款额
'C9H6)Zq) amount receivable 应收款额
(3 =(g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
iWN-X
( analysis 分析
;\ $P;- VY ancillary risk 附属风险
,OQ!lI_`R annual account 周年帐目；周年帐目报表；年度决算；年结
XT|!XC!| annual accounting date 年结日期
weOzs]uc annual allowance 每年免税额；年积金；年度津贴；年津
h!*++Y?&0 annual balance 年度余额
WSY&\8 annual disposable income 每年可动用收入
-|DSfI#j annual estimates 周年预算
Q l$t annual fee 年费
r12{XW?~ annual general meeting 周年大会
f~.w2Cna annual growth rate 年增率；每年增长率
/~LXY< -( annual long-term supplement 长期个案每年补助金
ecH-JPm' annual pensionable emolument 可供计算退休金的年薪
h CLXL annual report 年报
QxGQF| Annual Report on the Consumer Price Index 《消费物价指数年报》
| @-%x.y annual return 周年报表；周年申报表；每年报税表格
i~IQlyGr. Annual Return Rules 《周年报表规则》
B9 Dh^9?L annual review of consumer prices 每年消费物价回顾
;
-RhI_ annual roll-forward basis 逐年延展方式
W].P(A>m annual salary 年薪
,Dz2cR6 annual statement 年度报表；年度决算表
#c0
dZ 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
l}D CK annuitant 年金受益人
e<> Lr annuity 年金
@J~y_J{ annuity contract 年金合约
G@) I annuity on human life 人寿年金
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l$5E antecedent debt 先前的债项
5g- apod ante-dated cheque 倒填日期支票
vl@t4\@3 anticipated expenditure 预期开支
I~R<}volu anticipated net profit 预期纯利
w jmZ`UMz anticipated revenue 预期收入
{1GW,T!# anti-inflation measure 反通货膨胀措施
%;0w2W anti-inflationary stance 反通货膨胀立场
fxDY:l apparent deficit 表面赤字
3_atv'I apparent financial solvency 表面偿债能力
4Pljyq: apparent partner 表面合伙人
."Yub];H application for personal assessment 个人入息课税申请书
xrT_r o8 application of fund 资金应用
j}R4m h application to release as liquidator and to destruct the books of accounts and documents
! 40 t:+I 申请免除清盘人职务及毁灭帐簿与文件
I`%=&l[v_5 appointed actuary 委任精算师
c4LBlLv4 appointed auditor 委任核数师；委任审计师
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%*970 appointed trustee 委任的受托人
H&L=WF+x appointer 委任人
vtFA#})~ apportioned pro rata 按比例分摊
oT5xe[{yj apportionment 分配；分摊
#^Dc:1, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
SPV'0* Z apportionment formula 分摊方程式
K]bS:[34 R apportionment of estate duty 遗产税的分摊
3D~Fu8Hg1 appraisal 估价；评估
~MY (6P appreciable growth 可观增长
B-[SU mHr appreciable impact 显着影响
s\&_Kbw] c appreciable increase 可观增长
W4CI=94 appreciation 增值；升值
$/C<^}A appreciation against other currencies 相对其他货币升值
oQD OwM, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
JLAg-j2 appreciation tax 增值税
#{0DpSzE5 appropriation 拨款；拨用；拨付
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3@SgfKmk appropriation account 拨款帐目
Vk_*]wU Appropriation Bill 拨款法案
^c ]Sl appropriation-in-aid system 补助拨款办法
L\og`L)5\ approved assets 核准资产
B>?Y(" E approved basket stock 认可一篮子证券
dW7dMx approved budget 核准预算
Z-<v5aF approved charitable donation 认可慈善捐款
Hcd> \0 approved charitable institution 认可慈善机构
i&,U);T approved currency 核准货币；认可货币
T , =ga approved estimates 核准预算
P&aH6*p1 approved estimates of expenditure 核准开支预算
DuvP3(K approved overseas insurer 核准海外保险人
BH0rT}) approved overseas trust company 核准海外信托公司
SEchF"KJQF approved pooled investment fund 核准汇集投资基金
^ TWN_(-@ approved provident fund scheme 认可公积金计划
~rCnST approved provision 核准拨款
n @L!{zY approved redeemable share 核准可赎回股份
<J-OwO a-1 approved regional stock 认可地区性证券
8"LaP3U approved retirement scheme 认可退休金计划
)O - x1U approved subordinated loan 核准附属贷款
l``1^&K arbitrage 套戥；套汇；套利
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<R9V arbitrageur 套戥者；套汇者
gSj-~k P arbitrary amount 临时款项
i`] M2Q arrangement 措施；安排；协定
b+p!{ arrears 欠款
A?}OOjA arrears of pay 欠付薪酬
k7{fkl9|# arrears of revenue 逾期未收税款；逾期未收的帐项
0h shHv- articles of association 组织章程；组织细则；组织章程细则
\N#)e1.0P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
xN"KSQpu ascertainment of profit 确定利润
\Di~DN1 "Asia Clear" “亚洲结算系统”
<vt^=QA' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)dL?B9d: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rF0 zGNH Asian Development Fund [ADF] 亚洲发展基金
^R Wt Asian dollar bond 亚洲美元债券
P'9aZd Asian dollar market 亚洲美元市场
o m_&|9B) Asian dollar rate 亚洲美元利率
h.=B!wKK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uWnS<O Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
['km'5uZ^ asked price 沽盘；喊价；索价；卖方报价
1]>KuXd
r assessable income 应评税入息
IPx fjBC+J assessable loss 应评税亏损
l !AZ$IV assessable profit 应评税利润
u
F*cS&'Z assessable value 应评税值
ex!^&7Q( assessed profit 估定利润
4}LF>_+= assessed value 经评估价值
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u@N9M assessment 评税；评定；估价；评税单
!RcAJs' assessment number 评税编号；估价编号
T (2,iG8 assessment of additional tax 补加税评税
y]jh*KD[ assessment of performance 业绩评估；实绩评价
Mz++SP G7 Assessor 评税主任
j [U0,] asset price bubbles 资产价格泡沫
c?R.SBr,' asset-backed securities 具资产保证的证券
_T Po=}Z assets accretion 资产增值
Gm2rjpZeq assets and liabilities 资产与负债
UdI>x 4bI assets betterment statement 资产递增表；资产改进表
DpS6>$v8t assets lending 实物放款；有抵押贷款
o mjLQp[% assets of the company passing on the death 死者去世时转移的公司资产
r Fy9K4D assets pledged as security for liabilities 用作负债抵押的资产
O[L8(+Sn assets portfolio 资产投资组合
'6 'XBL? assets price 资产价格
{hg$?4IyQ assets quality 资产质素
>A,WXzAK}S assets realization 资产变现
3N*Shzusbt assets refinancing arrangement 资产再集资安排
G>RYQ{O assets securitization 资产证券化
C(0Iv[ ~y/ assets situated outside Hong Kong 在香港以外地方的资产
^p 7 ( assets stripping 削减资产；拆卖资产
=hs@W)-O assets value 资产值
PRz oLzr assignee 承让人
%x Z.+Ff% assignment 转让；转让书；转让契
F{"%ey"> assignment of interest 权益转让
/MU<)[*Ro assignment of letters patent and trade mark 专利证书及商标转让
>(*jbL]p assignment of property 物业转让；物业转让书
f<;9q?0V F assignment right 转让权
-KNJCcBJ assignor 转让人
a ;S^<8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
twu6z5<!-= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ppnj.tLz;r associate member 附属会员
p 5o; Rvr associated body corporate 相联法人团体
KFs` u6 associated company 相联公司；联属公司
Q~@8t"P associated corporation 相联法团
}[DAk~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
G2^DukK. 公认会计师公会〔英国〕
VDPN1+1* Association of Futures Exchange Brokers 香港期货经纪协会
z>0"T2W
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( ;j7 {( association of underwriters 承保人组织
@iP6 N assumption of control 接管
K`X2N assurance 担保；保险；转易；转易书
w w ,c)$ assurance of interest 权益的转易
4B y-+C* at 19XX price 按一九ＸＸ年价格计算
_[ phs06A at a discount 按赔价计算；按贴水价格计算；打折扣
eLYFd,?9 at a premium 按溢价计算；按升水价格计算
YQ)m?=+J at call 通知付款；按通知
OWjZ)f/ at constant market price 按固定市价计算
8
KkpXaz at constant price 按固定价格计算
Vx*q'~4y!| at cost 按成本计算
h^0mjdSp, at current market price 按当时市价计算；按现时市价计算
4AM*KI at current price 按当时价格计算；按现时价格计算
I>5 @s; at factor cost 按要素成本计算；按生产要素成本计算
\Cs<' (= at money-of-the-day price 按付款当日价格计算
S }n;..{ at or better 按指定或较佳价位〔买卖指令〕
J9 =gv0 at par 按面值计算；平价
bvx:R ~E$ at sight 见票即付
* Z:PB%d5 at the close 按收市盘
"XY?v8*c at the opening 按开市盘
+n, BD C; attestation 见证；见证条款
w?tKL0c at-the-money option 平价期权
jwq"B$ap attorney 受权人；受托代表人
HxM sH5; attornment 新拥有人承认书
0l=} v %D attributable profit 可归属利润
EC~t 'v attributable share value 可归属股份价值
;9PM?Iy[ Auckland Stock Exchange 奥克兰证券交易所
vRq xZN auction 拍卖
?},ItJ#>)q auctioneer 拍卖商
dvD<>{U,8 audit 审计；核数
LbR-u c?x Audit Commission 审计署
WNb$2q= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZYsFd_ 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〕
+o audit review 帐目审查
vOK;l0% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X u_<4 audited account 审计帐目；经审计的帐目
S2R[vB4). audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
jVINc=o auditor 核数师；核数主任；审计师
K*Jty y}r auditor's certificate 核数师证明书；审计师证明书
K|G $s auditor's report 核数师报告；审计师报告
ja;5:=8A5 Aussie bond 澳元债券
&XsLp&Do2 austerity budget 紧缩预算
lz (,;I'x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Wn^^Q5U # Australia All Ordinaries Index 澳洲所有普通股票指数
L)}V [j# Australian Dollar [AUD] 澳元
x 5SQ+7 Australian Options Market 澳大利亚期权市场
V</T$V$ Australian Securities Commission 澳洲证券事务监察委员会
>u)ZT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?Qig $ Australian Stock Exchange 澳大利亚证券交易所
)!d1<p3 Austrian Schilling [ATS] 奥地利先令
s.sy7 %{ authentication 认证；鉴证
17cW 8\
authority to purchase 委托购买证；委购书
'u[o`31. authorization 认可；核准；授权；授权书
\vsrBM authorization by direction 指示授权
5gD)2Q6 authorization by instruction 指令授权
Y/0O9}hf authorization by warrant 令状授权
j>*SJtq7 authorization of unit trust 单位信托的认可
$ Jm2,Yv authorized agent 指定代理人
6Qb)Uq3}] authorized capital 法定资本
u mlZ(??. authorized clerk 出市员
@WHd(ka! authorized dealer 认可交易商
H040-Q;S' authorized financial institution 认可财务机构
:
xZC7" authorized fund 认可基金
aELT"b,x authorized fund house 获授权的基金公司；认可基金公司
h!K2F~i{P authorized institution 认可机构
zt2-w/[Q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g&T Cff authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
rhTk}2@h authorized investment 特准投资项目
! |h2&tH authorized person 获授权人
z[%v _S authorized representative 获授权代表
vkpV,}H authorized share capital 法定股本
rO$>zdmYHs automated quotation system 自动报价系统
1ckw[ 0d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;CMC`h9, 自动交易系统〔香港期货交易所有限公司〕
23$ hwr&G\ automatic adjustment mechanism 自动调整机制
kA<r:/ automatic adjustment system 自动调整系统
?ev G=S4> Automatic Clearing House 自动票据交换所
. p9h$z^ automatic exchange rates accumulation system 自动化汇率累集系统
P$/A! r Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/Q8A"'Nk automatic teller machine [ATM] 自动柜员机
+~Lzsh" autopay 自动转帐
3c ^=<i
% available assets 可用资产
j{R|]SjW2H available fiscal reserve 现存财政储备
|/^aL j^u available profit 可用利润
% `T5a< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M3@fc,Ch average 平均；平均数；海损
6Y )^)d Oi average basic salary 平均基本薪金
?gwbg* average consumer expenditure 平均消费开支；一般消费开支
m=\eL~ h average cost 平均成本
ev%t5NZ average cost of land production 增辟土地平均成本
MD4 j~q\ g average daily turnover 平均每日成交额
HQ`nq~%&( average daily wage rate 平均每日工资率
+ Z&&H'xD average expenditure pattern 平均开支模式
z %3"d0 average growth rate 平均增长率
Jf<yTAm average net fixed assets 固定资产平均净值
q>(u>z! average of relatives 相对价格平均数
oHXW])[ average price 平均价格
$a* Q).^ average propensity to consume 平均消费倾向；一般消费倾向
c9TAV,/fF* average propensity to save 平均储蓄倾向；一般储蓄倾向
D 2 :a average rate 平均率
fC GDL6E average revenue 平均收入；平均收益
J5p!-N`NS average stock 平均库存；平均存货
,35: Srf| average yearly rent 平均年租
}0*ra37z> avoidance of double taxation 避免双重课税
sq(Ar(L< avoidance of tax 避税
