A:
)HC/J- A share Ａ股；甲类股份
XI |k,Ko< abatement of tax 减税；减扣免税额
zc=G4F01 ABN AMRO Bank N.V. 荷兰银行
{]cr.y]\ above-the-line expenditure 线上项目支出；经常预算支出
C7G,M above-the-line receipt 线上项目收入；经常预算收入
G3`9'-2q@c ABSA Asia Limited 南非联合亚洲有限公司
.%)uCLZr $ absolute change 绝对数值变更
x/CM)!U) absolute expenditure 实际开支
hJ]Oa7r absolute guideline figure 绝对准则数字
`)5WA{z absolute interest 绝对权益
UGd\`*Cj absolute order of discharge 绝对破产解除令
\+nV~Pi"A absolute profit margin 绝对利润幅度
&tvtL absolute value 实值；绝对值
`A%WCd60Tc absolutely vested interest 绝对既得权益
#R:&Irh absorbed cost 已吸收成本；已分摊成本
8B &EH + absorption 吸收；分摊；合并
:hs~;vn) absorption rate 吸收率；摊配率；分摊率
_ Y ; tD ACB Finance Limited 亚洲商业财务有限公司
|&{S ~^$ acceptable form of reciprocity 合理的互惠条件
GS=E6 acceptable rate 适当利率；适当汇率
~##FW| N) acceptance agreement 承兑协议
j`"!G*V h acceptance for honour 参加承兑
bEj}J_# acceptor 承兑人；接受人；受票人
E pNN!s=Q acceptor for honour 参加承兑人
vG'#5%,| accident insurance 意外保险
Q.$Rhjb Accident Insurance Association of Hong Kong 香港意外保险公会
1P[x.t# accident insurance scheme 意外保险计划
=f
y|Dm74 accident year basis 意外年度基准
lya},_WCq accommodation 通融；贷款
` 7w-_o
% accommodation bill 通融票据；空头票据
xSd&xwP accommodation party 汇票代发人
R'`'q1=R account balance 帐户余额；帐户结余
]b; m~|9 account book 帐簿
@L~erg>8= account collected in advance 预收款项
ZSK_Lux> account current book 往来帐簿
2[ Lv_<i| account of after-acquired property 事后取得的财产报告
X*@ tp,t account of defaulter 拖欠帐目
0&|0l>wy. account payable 应付帐款
dt:$:,"
account payee only [A/C payee only] 只可转帐；存入收款人帐户
cjPXrDl{\ account receivable 应收帐款
I/tMFg account receivable report 应收帐款报表
7~QI4' e account statement 结单；帐单；会计财务报表
C 5gdvJN account title 帐户名称；会计科目
(1[59<cg] accountant's report 会计师报告
!`I@Rk]`c Accountant's Report Rules 会计师报告规则
Lcpe*C x- accounting and auditing procedure 会计与审计程序；会计与核数程序
) xyjQ|b Accounting Arrangements 《会计安排》
:}v-+eIQ accounting basis 会计基础
*C5`LgeX accounting by Official Receiver 破产管理署署长呈交的帐目
Mz6(M ,hkq Accounting Circular 《会计通告》
<Pt?N2]A| accounting class 会计类别
Y u3S3aRE accounting date 记帐日期；会计结算日期
Ptba C6"\ accounting for money 款项核算
1]2]l*&3 Accounting Officer 会计主任
v5S9 h[gT accounting period 会计报告期；会计期
zk8 )!Af accounting policy 会计政策；会计方针
G m Wr accounting practice 会计惯例
> Dr(%z6CN accounting principle 会计准则
WZNq!K H accounting record 会计记录
0Xh_.PF accounting report 会计报告
NAvR^"I~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=9a2+ v0 Accounting Society of China 中国会计学会
b/z-W`gw accounting statement 会计报表
dyWp'vCQs\ accounting system 会计制度；会计系统
XJ4f;U accounting transaction 会计事项；帐务交易
tf~B,? accounting treatment 会计处理
C!5A,| DX accounting year 会计年度
mgjJNzclL accretion 增值；添加
A ]A{HEX accrual 应计项目；应累算数目
#,d~t accrual basis 应计制；权责发生制
w'H' o!*/ accrual basis accounting 应计制会计；权责发生制会计
LBK{-( % accrue 应累算；应计
(E0 accrued benefit 应累算利益
&ry*~"xoh accrued charges 应计费用
+{I_%SsG accrued cumulative preference share dividend 应累算的累积优先股股息
2H|:/y accrued expenses 应累算费用
:G1ddb&0+ accrued interest payable 应付利息；应计未付利息
?J\&yJ_B accrued interest receivable 应收利息；应计未收利息
}]vUr}Els accrued right 累算权益
EmNVQ1w accruing profit 应累算的利润
I,?NYIG"( accumulated fiscal reserve 累积财政储备
%_!/4^smE accumulated profit 累积利润；滚存溢利
C;BO6$*_e accumulated reserve 累积储备
a"#t'\ accumulation of surplus income 累积收益盈余
;d?BVe? acquired assets 既得资产
Xb _
V\b0 acquisition 收购；购置；取得
S:xXD^n#H acquisition cost 购置成本
L!Jx`zM ^ acquisition expenses 购置费用
jD
S?p)& acquisition of 100% interest 收购全部股权
e={O&9Z acquisition of control 取得控制权
aHhLz>H' acquisition of fixed assets 购置固定资产
?8>a;0 acquisition of shell “买壳”
= E-x0sr? acquisition price 收购价
XcJ5KTn act of God 天灾
pS? D ~0Nb acting partner 执事合伙人
(XZ[-M7 active market 买卖活跃的市场；交投畅旺的市场；旺市
GBz? $]6 active partner 积极参与的合伙人
_J,**AZ~z active trading 交投活跃
uo:RNokjJ actual circulation 实际流通
E?w#$HS actual cost 实际成本
/J `}o} actual expenditure 实际开支；实际支出
mv9D{_,pD actual income 实际入息；实际收入；实际收益
-)A:@+GF actual market 现货市场
t^ #1=nK actual price 现货价；实际价格
f|> rp[Gk actual profit 实际利润
YU,zQ V' actual quotation 实盘；实际价位；实际报价
yFE0a"0y actual year basis 按实际年度计算
N8 sT? actuals 实货
[ L%Ltm x actuarial investigation 精算调查
xQ9t1b|{e actuarial principle 精算原则
q!z?Tn#!jd actuarial report 精算师报告
s< tG Actuarial Society of Hong Kong 香港精算学会
u Kx:7"KD actuarial valuation 精算师估值
}8O9WS actuary 精算师
}&v}S6T ad referendum agreement 暂定协议；有待覆核的协定
_/ >ktYo: ad valorem duty 从价税；按值征税
"aGmv9 \ ad valorem duty system 从价税制
rZUTBLZ`j ad valorem fee 从价费
& 9 e ad valorem tariff 从价关税
v`h>5#_[ additional allowance 额外免税额
x?i
wtZ@ additional amount for unexpired risk 未过期风险的额外款额
%JeND XbI4 additional assessable profit 补加应评税利润
m(f`=+lqI` additional assessment 补加评税
dle\ }Sy= additional commitment 额外承担
gwaSgV$z additional commitment vote 额外承担拨款
]OpGD5jZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
KloX.y)q additional dependent parent allowance 供养父母额外免税额
xW"O|x$6 additional provision 额外拨款
S^s-md> additional stamp duty 附加印花税
Ar %*NxX additional tax 补加税罚款；补加税款
M6-uTmN:d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'(K4@[3t adjudged bankrupt 被裁定破产
dsIbr"m adjudicated bankrupt 裁定破产人
eF3 NyL (A adjudication fee 裁定费；评定印花税额手续费；评估契据费
?V`-z#y7 adjudication of bankruptcy 裁定破产；宣告破产
3W'fEh5 adjudication of insolvency 裁定无力偿还债务
;MfqI/B{ adjusted actual 经调整的实数；调整后的实数
Y{dSQ|xz^ adjusted current assets 经调整的流动资产；调整后的流动资产
uQdeKp4( adjusted figure 经调整的数字；调整后的数额
f1NHW|_j adjusted liabilities 经调整的负债；调整后的负债
wBt7S !>G adjusted loss 经调整的亏损；调整后的亏损
rfDGS%!O% adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
e N`+ r adjusted profit 经调整的利润；调整后的利润
CI*JedO] adjusted surplus 经调整的盈余额；调整后的盈余额
,ei9 ?9J1 adjusted value 经调整的价值；调整后的价值
6*,5 5,y adjustment 调整；修订；理算〔保险〕
4K cEJ lK5 adjustment centre 调剂中心
F=F84 _+K adjustment lag 调整过程的时间差距；调整时差
shw?_#?1dy adjustment mechanism 调整机制
^!tX+`,6^ adjustment of loss 亏损调整
N[@~q~v adjustment process 调整过程；调整程序
*)[fGxz
\ adjustment range 调整幅度
+}jzge" administered exchange rate 受管制汇率
/ `cy4< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QMMpB{FZ`o administration expenses 行政费用
=p|IWn{P administration fee 手续费；行政费
3[#^$_96b administration in bankruptcy 破产管理
:[a*I6 /^ administration order 遗产管理令
cc${[yj) administrator 管理人；遗产管理人
\d:Q%S administrator of the estate 遗产管理人
.# y#u={{l admission of debt 债项承认书
C
b'| admission of proof 接纳债权证明
1F.. _5_"] advance 放贷款项；垫付款项；预支款项；预付款项
05F/&+V advance account 暂支帐目；预付款帐户
xWLZlUHEu advance compensation 预付补偿金
W2` 3 p advance from shareholder 股东垫款
B1X&O d advance pending reimbursement 预支以待日后付还
] MCH]/ advanced economy 先进经济体系
U<Oc&S{]* advancement 预付；预付财产
Vg 62HZ | advances warrant 垫款令
J_F\cM advancing 贷出
E+y_te^+b adverse balance 逆差
p;4FZ $ adverse exchange 逆汇
j*>]HNo& advertisement addressed to shareholders 在报章刊登的致股东通告
"OwM'
n8 advice for collection 托收通知书
:U\* 4l advice of drawing 提款通知书；汇票通知书
|kmP#`P~ advice of payment 付款通知
AEM;ZQU Advisory Committee [Securities and Futures Commission]
Z[&FIG% tV 谘询委员会〔证券及期货事务监察委员会〕
H9'psv Advisory Committee on Diversification 经济多元化谘询委员会
& tbAXU5$ affidavit 誓章；遗产申报誓章
t+ d7{&B affidavit of no receipt 述明无收款的誓章
Y>C0 5?> affiliate 联号；联营公司；附属公司
A|K=>7n]U affiliated company 附属公司；联号；联营公司
gP|-A`y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)sQ/$g J affordability 负担能力
k$5l kP. African Development Bank [AfDB] 非洲开发银行
GL>YJ% after-acquired property 事后取得的财产
G*_]Lz(N after-hours dealing 市后交易
9BlpqS:P& after-tax profit 税后盈利；税后利润；税后溢利
Q3hSWX q' agency agreement 代理协议
`, ]ui* agency expenses 代理机构的开支
kWa5=BW2f agency fee 代理费
PepR ]ym Agency Law 《代理法》
&:ZR % f agent 代理人；承销人
g - ! agent of company 公司代理人
z}==6| { agent's fee 代理人费；经纪费
%${$P+a`D aggregate 总计；总数；总体数字
R#YeE`K aggregate amount 总款额；总额
WZHw(BN{+ aggregate assets and liabilities 总体资产与负债
wA 7\K~fHV aggregate at constant price 按固定价格计算的总体数字
yK& aggregate demand 总需求
Wj!+
E{y<r aggregate gross position 总持仓量
N)D+FV29y aggregate limit 总限额
yFeFI@Hp 3 aggregate of salaries tax 合计薪俸税
{U>N*&_ ` aggregate performance 总体表现；总体业绩
dg~lz8 0 aggregate supply 总体供应
ex`T 9j.=B aggregate surplus 总盈余
qs\Cwn! aggregate total 整体总额
CV=qcD aggregate value 总值；合计价值
U8N X%*oW aggregated basis 合计基准
mT -[I<
aggregated net chargeable income 合计应课税入息实额
zx$1.IM"4 aggregation 合并计算；合计；总和
|q j"p aggregation of incomes of husband and wife 夫妇入息合并计算
tw.GBR aggregation of property 财产的总和
sm Ql^
6 a agio 差价；贴水
p /nATvh$ 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》
e
T ;@pc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M?My+ o T 《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》
,W[J@4. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xk/-TXB
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XC; Icr) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{Ak
4G L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'oY#a9~ Z{ agreement for a settlement 授产协议
U $OI]Dd9 agreement for assignment 转让协议
QD3tM5(Yr agreement for sale 售卖协议；买卖协议
-n[(0n3c agreement for sale and purchase 买卖协议
ilK*Xo agreement for the payment of interest 支付利息协议
Z- a agreement for the repayment of money 还款协议
-8FUR~ WJ agreement of reinsurance 再保险协议
%1jcY0zEQ Agricultural Bank of China 中国农业银行
JttDRNZAU air passenger departure tax 飞机乘客离境税
M!i|,S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(57!{[J airport tax 机场税
=$)M-;6 alcohol duty 酒精税
\$.{*f alienation 让与；让渡；转让
IaSpF<&Y; alimony 生活费；赡养费
2'- "&d+ O All Ordinaries Index [AOI] 所有普通股指数
d,l?{ Ln all risks 全险；综合险
*5k40?w All Sales Record for Stock Market 《股票市场成交报告》
*-5N0K<kQ Allied Capital Resources Limited 新联财务有限公司
Q0K$ZWM`7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.?QYqGcG allocation letter 拨款信件
dTK0lgkUE allocation of fund 分配款项；预留款项
%>=6v} f,+ allocation of profit 利润分配；溢利分配
P[G>uA>Z1 allocation warrant 拨款令
$qYP|W allotment 分配；配股
M$Z2 "F; allotment notice 股份配售通知；配股通知
B1!xr-kC allotment of shares 股份分配
>O24#!9XW allowable 可获宽免；免税的
x,U_x allowable business loss 可扣除的营业亏损
P$k*!j_W allowable expenses 可扣税的支出
J+E,Ui ZU allowance 免税额；津贴；备抵；准备金
<nqv)g"u0 allowance for debts 债项的免税额
mrnPZf i allowance for depreciation by wear and tear 耗损折旧免税额
1F5KDWtE allowance for funeral expenses 殡殓费的免税额
e*lL. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M :}u| allowance for repairs and outgoings 修葺及支出方面的免税额
b= /'c Q allowance to debtor 给债务人的津贴
f4Y)GO<R] alteration of capital 资本更改
HW~-GcU-o alternate trustee 候补受托人
qT (6T P amalgamation 合并
P][j B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D 6 y,Q ambit of charges 征税范围；收费范围
jci,]*X4 amended valuation 经修订的估值
h F0,{v American Commodities Exchange 美国商品交易所
oS..y($TI American Express Bank Limited 美国运通银行
io+V4m
American Stock Exchange 美国证券交易所
1] ~w?)..' amortization 摊销
+Z|3[#W amount due from banks 存放银行同业的款项
n8F5z|/ amount due from banks abroad 存放海外银行同业的款项
@
G)yz!H amount due from holding companies 控股公司欠款
q {Z#}|km# amount due from local banks 存放本港银行同业的款项
< z2wt amount due to banks 银行同业的存款
A) C)5 W amount due to banks abroad 海外银行同业的存款
@lE'D":? amount due to holding companies 控股公司存款
-%yrs6 amount due to local banks 本港银行同业的存款
;50&s .gZ amount due to outport banks 外埠银行同业的存款
,n8\ y9{G amount for note issue 发行纸币的款额
Yjjh} R# amount of bond 担保契据的款额
<R@,wzK amount of consideration 代价款额
b), fz amount of contribution 供款数额
3*=0`}jMJ amount of indebtedness 负债款额
O QKeU0 v amount of principal of the loan 贷款本金额
rT/r"vr amount of rates chargeable 应征差饷数额
"hf
|7E_ amount of share capital 股本额
_i+@HXR & amount of sums assured 承保款额
8;DDCop 8L amount of variation 变动幅度
{JP q. A amount of vote 拨款数额
%?PFe} amount payable 应付款额
A'KH_]) amount receivable 应收款额
\|S!g_30m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_/I">/ivlM analysis 分析
?PT> V,& ancillary risk 附属风险
@ps(3~?7 annual account 周年帐目；周年帐目报表；年度决算；年结
nl Nk annual accounting date 年结日期
qt~=47<d annual allowance 每年免税额；年积金；年度津贴；年津
:HO5
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<ErX<(0`ig annual disposable income 每年可动用收入
)|lxz lk annual estimates 周年预算
pqfX} x annual fee 年费
R^*baiXVI annual general meeting 周年大会
zd=O;T;. annual growth rate 年增率；每年增长率
?qaWt/m annual long-term supplement 长期个案每年补助金
]oB~8d annual pensionable emolument 可供计算退休金的年薪
]h,rgO ; annual report 年报
|R0f--; Annual Report on the Consumer Price Index 《消费物价指数年报》
lQ;BI~ annual return 周年报表；周年申报表；每年报税表格
Q-
| Y Annual Return Rules 《周年报表规则》
VX$WL"A annual review of consumer prices 每年消费物价回顾
u##th8h4U annual roll-forward basis 逐年延展方式
T^1
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c;$ 4}U4 annual statement 年度报表；年度决算表
3OZPy|".ax 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
AzOs/q8O annuitant 年金受益人
x)~i`$ annuity 年金
{p84fR1P annuity contract 年金合约
wu)+n\mt' annuity on human life 人寿年金
EsMX #1>/m antecedent debt 先前的债项
-BSdrP| ante-dated cheque 倒填日期支票
I x%>aee anticipated expenditure 预期开支
i 3,I EN anticipated net profit 预期纯利
Mqr_w !8d anticipated revenue 预期收入
3T2]V? anti-inflation measure 反通货膨胀措施
e|\xF V=4 anti-inflationary stance 反通货膨胀立场
gA!@oiq@ apparent deficit 表面赤字
Wb-C0^dTn apparent financial solvency 表面偿债能力
}uZs)UQ|$ apparent partner 表面合伙人
y QW7ng7D0 application for personal assessment 个人入息课税申请书
\l~^dn} application of fund 资金应用
f82% nT application to release as liquidator and to destruct the books of accounts and documents
[k6I#v<& 申请免除清盘人职务及毁灭帐簿与文件
cKt=? appointed actuary 委任精算师
CF '&Yo appointed auditor 委任核数师；委任审计师
C!VhVOy>d appointed trustee 委任的受托人
Qn!mS [l appointer 委任人
l;lrf3 apportioned pro rata 按比例分摊
r=H?fTY<3E apportionment 分配；分摊
?RsrY4P Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3f[Yk# " apportionment formula 分摊方程式
{]T?) !V m apportionment of estate duty 遗产税的分摊
!ZYPz}&N_ appraisal 估价；评估
0<uek appreciable growth 可观增长
Ek_ 5% n appreciable impact 显着影响
y7 ,I10:D appreciable increase 可观增长
}5;4'l8 appreciation 增值；升值
>rCD5#DG appreciation against other currencies 相对其他货币升值
8=`L#FkRp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
).SJ*Re*^I appreciation tax 增值税
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QuEG5n.- appropriation 拨款；拨用；拨付
0[MYQl` appropriation account 拨款帐目
Jb QK$[z" Appropriation Bill 拨款法案
ZZY# . appropriation-in-aid system 补助拨款办法
]M7FI Dg approved assets 核准资产
(~GQnc qa approved basket stock 认可一篮子证券
F8f}PV]b approved budget 核准预算
.[Sis<A]% approved charitable donation 认可慈善捐款
1M]=Nv approved charitable institution 认可慈善机构
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approved currency 核准货币；认可货币
y{%0[x*N<m approved estimates 核准预算
s#9q3JV0 approved estimates of expenditure 核准开支预算
wFJf"@/vJ approved overseas insurer 核准海外保险人
7~Y\qJ4b approved overseas trust company 核准海外信托公司
MCKN.f%lP approved pooled investment fund 核准汇集投资基金
Eomfa:WL approved provident fund scheme 认可公积金计划
7D6`1 & approved provision 核准拨款
_K^Q]V[nZ approved redeemable share 核准可赎回股份
0bT j/0G? approved regional stock 认可地区性证券
4&}%GH>} approved retirement scheme 认可退休金计划
u 272)@R approved subordinated loan 核准附属贷款
kxMvOB$ arbitrage 套戥；套汇；套利
paqGW ] arbitrageur 套戥者；套汇者
$DY#04Je\= arbitrary amount 临时款项
J o5B mh0 arrangement 措施；安排；协定
U#jz5 <r arrears 欠款
@/ z\p7e arrears of pay 欠付薪酬
0!hr9Y]Lx arrears of revenue 逾期未收税款；逾期未收的帐项
v(1 [n]y articles of association 组织章程；组织细则；组织章程细则
*f[ 5rr 4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Mo g >W&U ascertainment of profit 确定利润
[,o:nry'a "Asia Clear" “亚洲结算系统”
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q:na Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R}nvSerVb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0*gvHVd/l Asian Development Fund [ADF] 亚洲发展基金
r9[S%Def Asian dollar bond 亚洲美元债券
Z`Y&cK sn Asian dollar market 亚洲美元市场
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8Jwql Asian dollar rate 亚洲美元利率
!eW1d0n'+f Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K: ,V>DL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
xf YKUOp / asked price 沽盘；喊价；索价；卖方报价
PkvW6,lS assessable income 应评税入息
;4nY{) bD assessable loss 应评税亏损
>y3FU1w5d assessable profit 应评税利润
a-{|/
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assessed profit 估定利润
{VcRur}&Y8 assessed value 经评估价值
=zk N63S assessment 评税；评定；估价；评税单
n' ~ ==2 assessment number 评税编号；估价编号
7he73 assessment of additional tax 补加税评税
1m*)MZ ) assessment of performance 业绩评估；实绩评价
F.[%0b E Assessor 评税主任
lL D#|T3 asset price bubbles 资产价格泡沫
/ZvP.VW& asset-backed securities 具资产保证的证券
)DgXsT assets accretion 资产增值
1 d jZ5`+ assets and liabilities 资产与负债
h^Wb<O`S assets betterment statement 资产递增表；资产改进表
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`U assets lending 实物放款；有抵押贷款
2W,9HSu8 assets of the company passing on the death 死者去世时转移的公司资产
vV,TT%J8D assets pledged as security for liabilities 用作负债抵押的资产
y]db]pP5 assets portfolio 资产投资组合
F Z"n6hWA assets price 资产价格
l_g$6 \&| assets quality 资产质素
q$:1Xkl assets realization 资产变现
:u>RyKu|&R assets refinancing arrangement 资产再集资安排
Z-iU7 O assets securitization 资产证券化
%7#<K\]) assets situated outside Hong Kong 在香港以外地方的资产
;UQGi}?CD assets stripping 削减资产；拆卖资产
%_(vSpk assets value 资产值
FM {f{2j assignee 承让人
$ L*gtZ assignment 转让；转让书；转让契
q0.!T0i assignment of interest 权益转让
cl& w /OJ# assignment of letters patent and trade mark 专利证书及商标转让
(i~UH04r>s assignment of property 物业转让；物业转让书
c4H6I~2Na assignment right 转让权
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uV_5 assignor 转让人
Y2`sL,'h associate 有联系的人；有关连人士；相联者；合伙人；联系人
uo"< }>iJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1&w %TRC2x associate member 附属会员
7^g O>2~ associated body corporate 相联法人团体
jPWONz(# associated company 相联公司；联属公司
Od ! )MQ*, associated corporation 相联法团
IWv 9!lW Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pN9 ! 公认会计师公会〔英国〕
z?byNd8 Association of Futures Exchange Brokers 香港期货经纪协会
irt9%w4" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
& NYaKu,} association of underwriters 承保人组织
<T oS& assumption of control 接管
B/a gW assurance 担保；保险；转易；转易书
cY?|RXNmZ assurance of interest 权益的转易
p6DI7<C<H at 19XX price 按一九ＸＸ年价格计算
};Q}C0E at a discount 按赔价计算；按贴水价格计算；打折扣
cMT7Bd at a premium 按溢价计算；按升水价格计算
+Mo4g2W at call 通知付款；按通知
S;~eI8gQ" at constant market price 按固定市价计算
4Mt3<W5 at constant price 按固定价格计算
R@c] )\^] at cost 按成本计算
)OI}IWDl at current market price 按当时市价计算；按现时市价计算
kckRHbeU at current price 按当时价格计算；按现时价格计算
,GSi Sn at factor cost 按要素成本计算；按生产要素成本计算
1Lb)S@Q`*R at money-of-the-day price 按付款当日价格计算
<Lb LMV at or better 按指定或较佳价位〔买卖指令〕
lC5zqyG at par 按面值计算；平价
#u&fUxM:AS at sight 见票即付
+7.|1x;C at the close 按收市盘
,=)DykP at the opening 按开市盘
zluq2r attestation 见证；见证条款
\BHZRytQF at-the-money option 平价期权
9g6$"',H attorney 受权人；受托代表人
[ V.6 7_~ attornment 新拥有人承认书
OyO<A3 attributable profit 可归属利润
/~,*DH$) attributable share value 可归属股份价值
Ao K9=F} Auckland Stock Exchange 奥克兰证券交易所
<"3q5ic/Z auction 拍卖
[jgVN w""D auctioneer 拍卖商
ChiIQWFE audit 审计；核数
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i'R Audit Commission 审计署
- Jaee,P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZF7n]LgSc& 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〕
g QBS#NY audit review 帐目审查
T+ Yv5l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Cy-p1s audited account 审计帐目；经审计的帐目
ZF>:m> audited annual account 经审计的周年帐目
-d ,D! audited balance sheet 经审计的资产负债表
[ja ^Bhu auditor 核数师；核数主任；审计师
Oo|JIr7i auditor's certificate 核数师证明书；审计师证明书
b7.7@Ly
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o/-RG LzAo Aussie bond 澳元债券
8m0*89HEu austerity budget 紧缩预算
j2G^sj"| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]]|#+$ ~ Australia All Ordinaries Index 澳洲所有普通股票指数
SdnnXEB7 Australian Dollar [AUD] 澳元
)Jt. Z^J< Australian Options Market 澳大利亚期权市场
mm>l:M TF Australian Securities Commission 澳洲证券事务监察委员会
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*x: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q>5f@aN Australian Stock Exchange 澳大利亚证券交易所
AXbb -GK Austrian Schilling [ATS] 奥地利先令
tddwnpnSw authentication 认证；鉴证
L?ZSfm2< authority to purchase 委托购买证；委购书
kFjv'[Y1N authorization 认可；核准；授权；授权书
dA<%4_WZty authorization by direction 指示授权
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8F& authorization by instruction 指令授权
. $\-{) authorization by warrant 令状授权
OU{c| O authorization of unit trust 单位信托的认可
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authorized agent 指定代理人
P0 0G*iY~\ authorized capital 法定资本
:Wbp|:N0 authorized clerk 出市员
z</ C)ObL authorized dealer 认可交易商
?NA $<0 authorized financial institution 认可财务机构
P%R!\i authorized fund 认可基金
?s, oH authorized fund house 获授权的基金公司；认可基金公司
@|A!? } authorized institution 认可机构
Sh#N5kgD authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lJ3VMYVrUP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@ lB{!j&q authorized insurer 获授权保险人；获认可承保人
A ;8kC} authorized investment 特准投资项目
jU-LT8y: authorized person 获授权人
3I 0pHP5 authorized representative 获授权代表
+.Vh<:? authorized share capital 法定股本
<y7{bk~i automated quotation system 自动报价系统
db 99S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>_j(uw?u 自动交易系统〔香港期货交易所有限公司〕
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)%0lx automatic adjustment mechanism 自动调整机制
jm%P-C
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G$,s. MSf Automatic Clearing House 自动票据交换所
ZV{C9S & automatic exchange rates accumulation system 自动化汇率累集系统
C]b:#S ${ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
l2;$q NAo automatic teller machine [ATM] 自动柜员机
b@J "b( autopay 自动转帐
((gI OTV available assets 可用资产
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-G9'c~ available fiscal reserve 现存财政储备
)2c]Z| available profit 可用利润
/)[-5n{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Z"c-Ly{vEj average 平均；平均数；海损
U-DQ?OtmC@ average basic salary 平均基本薪金
+E.
D : average consumer expenditure 平均消费开支；一般消费开支
b I m4 s average cost 平均成本
2Pb+/1*ix average cost of land production 增辟土地平均成本
kk5&lak2V average daily turnover 平均每日成交额
}"+"nf5h average daily wage rate 平均每日工资率
h GA2.{ average expenditure pattern 平均开支模式
G^{~'TZv% average growth rate 平均增长率
"d<uc j average net fixed assets 固定资产平均净值
6"iNh) average of relatives 相对价格平均数
#pZeGI|'J average price 平均价格
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1}dk`- average propensity to consume 平均消费倾向；一般消费倾向
= x+1A)Q average propensity to save 平均储蓄倾向；一般储蓄倾向
YC;@ ^ average rate 平均率
\JPMGcL average revenue 平均收入；平均收益
& &CrF~
average stock 平均库存；平均存货
_wX T9`|3 average yearly rent 平均年租
}V ]*FCpQ avoidance of double taxation 避免双重课税
L4^/ O29 avoidance of tax 避税
