A:
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wq A share Ａ股；甲类股份
Q4TI '/ abatement of tax 减税；减扣免税额
q*Yh_IT.I ABN AMRO Bank N.V. 荷兰银行
/P5w}n above-the-line expenditure 线上项目支出；经常预算支出
a
=*(>= above-the-line receipt 线上项目收入；经常预算收入
gT'c`3Gkz ABSA Asia Limited 南非联合亚洲有限公司
RhnSQe absolute change 绝对数值变更
-$? xR]( f absolute expenditure 实际开支
@YMef `T: absolute guideline figure 绝对准则数字
P Nd]Xmv) absolute interest 绝对权益
O!lZ%j@% absolute order of discharge 绝对破产解除令
R?Ki~'k= absolute profit margin 绝对利润幅度
B+iVK(j'[v absolute value 实值；绝对值
1SP )`Q absolutely vested interest 绝对既得权益
+e`f|OQ absorbed cost 已吸收成本；已分摊成本
J8J~$DU\Gv absorption 吸收；分摊；合并
i RS )Z ) absorption rate 吸收率；摊配率；分摊率
?zQ\u{]= ACB Finance Limited 亚洲商业财务有限公司
c \-5vw||b acceptable form of reciprocity 合理的互惠条件
>,y291p2 acceptable rate 适当利率；适当汇率
W @`Nn*S acceptance agreement 承兑协议
3)T'&HKQ acceptance for honour 参加承兑
*O#%hTYq acceptor 承兑人；接受人；受票人
kUmrJBh$ acceptor for honour 参加承兑人
\kvd;T# t6 accident insurance 意外保险
rm;'/l8Y-E Accident Insurance Association of Hong Kong 香港意外保险公会
VThcG(
NF accident insurance scheme 意外保险计划
uo_Y"QiKEH accident year basis 意外年度基准
L|qQZ = accommodation 通融；贷款
Tw)nFr8oF] accommodation bill 通融票据；空头票据
`Ff3H$_* accommodation party 汇票代发人
KIC5U50J account balance 帐户余额；帐户结余
d `>M-:dF account book 帐簿
&xgMqv2/ account collected in advance 预收款项
s-}|_g.Pt account current book 往来帐簿
s&iM.[k account of after-acquired property 事后取得的财产报告
~jH@3\
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D*o_IrG_( account payable 应付帐款
G6w&C^J*8> account payee only [A/C payee only] 只可转帐；存入收款人帐户
A9Q!V01_ account receivable 应收帐款
F.HD;C-;( account receivable report 应收帐款报表
V'#dY~E-P account statement 结单；帐单；会计财务报表
_~&6Kb^* account title 帐户名称；会计科目
<M B]W`5 accountant's report 会计师报告
9s6@AJf Accountant's Report Rules 会计师报告规则
II3)Cz}xRG accounting and auditing procedure 会计与审计程序；会计与核数程序
$/Gvz)M Accounting Arrangements 《会计安排》
VJDF/)X3$ accounting basis 会计基础
P_B# accounting by Official Receiver 破产管理署署长呈交的帐目
-/ ; y *mP Accounting Circular 《会计通告》
zu5'Ex`gQa accounting class 会计类别
h
+.8Rl accounting date 记帐日期；会计结算日期
Sav]Kxq { accounting for money 款项核算
M")J buI Accounting Officer 会计主任
@ H=
d8$ accounting period 会计报告期；会计期
AMG}'P: accounting policy 会计政策；会计方针
^I~2t|} accounting practice 会计惯例
=SB#rC H accounting principle 会计准则
{^i7 3}@O accounting record 会计记录
S 3Tp__ accounting report 会计报告
9 JBPE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
( 8TB*BhQ_ Accounting Society of China 中国会计学会
2qo=ud accounting statement 会计报表
h$)(-_c3 accounting system 会计制度；会计系统
-$f~V\M accounting transaction 会计事项；帐务交易
k<Z^93 S accounting treatment 会计处理
q&Y'zyHLP accounting year 会计年度
8*!<,k="9 accretion 增值；添加
nT..+ J) accrual 应计项目；应累算数目
E0'+]"B accrual basis 应计制；权责发生制
= I,O+^ accrual basis accounting 应计制会计；权责发生制会计
VLC<ju! accrue 应累算；应计
B]L5K~d accrued benefit 应累算利益
HYyO/U9z|I accrued charges 应计费用
"+/%s#& accrued cumulative preference share dividend 应累算的累积优先股股息
vH%AXz IA accrued expenses 应累算费用
<vJPKQ`=: accrued interest payable 应付利息；应计未付利息
K*&M:u6E accrued interest receivable 应收利息；应计未收利息
Py$Q]s?\1 accrued right 累算权益
au@ LQxKQ accruing profit 应累算的利润
,;)Y 1q}Q accumulated fiscal reserve 累积财政储备
}l~|c{WH` accumulated profit 累积利润；滚存溢利
L^i=RGx accumulated reserve 累积储备
Nz_c]3_j accumulation of surplus income 累积收益盈余
7cW9@xPe acquired assets 既得资产
X ,n4_=f acquisition 收购；购置；取得
&lbxmUeU acquisition cost 购置成本
T6h-E^Z acquisition expenses 购置费用
."&,_F acquisition of 100% interest 收购全部股权
id<i|
acquisition of control 取得控制权
SNV~;@(h acquisition of fixed assets 购置固定资产
?YWfoH4mS acquisition of shell “买壳”
7zXFQ|TP acquisition price 收购价
v#0F1a?]D act of God 天灾
8^\} \@ acting partner 执事合伙人
{STOWuY active market 买卖活跃的市场；交投畅旺的市场；旺市
h[ #Lg3 active partner 积极参与的合伙人
i]J*lM7' active trading 交投活跃
g}"`@H(9r3 actual circulation 实际流通
gF-<%<RV actual cost 实际成本
X TEC0s"F actual expenditure 实际开支；实际支出
I=o[\?u*_ actual income 实际入息；实际收入；实际收益
to,DN2rN actual market 现货市场
("Z;)s4q actual price 现货价；实际价格
4 YDK`:4I~ actual profit 实际利润
~ XN --4%Q actual quotation 实盘；实际价位；实际报价
=}>wxO actual year basis 按实际年度计算
uPKq<hBI actuals 实货
W2/FGJD actuarial investigation 精算调查
XI:8_F; Q actuarial principle 精算原则
pd{W(M78g actuarial report 精算师报告
K]ob>wPf Actuarial Society of Hong Kong 香港精算学会
nw swy]e8/ actuarial valuation 精算师估值
9pUvw_9MY actuary 精算师
fZ 1v| ad referendum agreement 暂定协议；有待覆核的协定
:f%FM &b ad valorem duty 从价税；按值征税
%E#OUo[y/ ad valorem duty system 从价税制
#<0Yx9Jh. ad valorem fee 从价费
,Tc3koi ad valorem tariff 从价关税
5OeTOI()&5 additional allowance 额外免税额
Lh3>xZy"-z additional amount for unexpired risk 未过期风险的额外款额
`Fa49B|`D additional assessable profit 补加应评税利润
gwhd) .* additional assessment 补加评税
1{l18B` additional commitment 额外承担
Ri4t/H additional commitment vote 额外承担拨款
kR$>G2$! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Wt5x*p-!C additional dependent parent allowance 供养父母额外免税额
0 zm)MSg additional provision 额外拨款
R )i additional stamp duty 附加印花税
y6N OHPp@ additional tax 补加税罚款；补加税款
i e|I*;# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fHhm)T8KB adjudged bankrupt 被裁定破产
A tl`J.;G adjudicated bankrupt 裁定破产人
:W]?6= adjudication fee 裁定费；评定印花税额手续费；评估契据费
aEU [k>& adjudication of bankruptcy 裁定破产；宣告破产
]@X5' r" adjudication of insolvency 裁定无力偿还债务
z@;]Hy adjusted actual 经调整的实数；调整后的实数
e~R ;
2bk adjusted current assets 经调整的流动资产；调整后的流动资产
.{sKEVK adjusted figure 经调整的数字；调整后的数额
*z[G+JX adjusted liabilities 经调整的负债；调整后的负债
^?PU:eS adjusted loss 经调整的亏损；调整后的亏损
Z0&^U#] adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
S^q)DuF5! adjusted profit 经调整的利润；调整后的利润
7'u<)V adjusted surplus 经调整的盈余额；调整后的盈余额
d v=y,q@W adjusted value 经调整的价值；调整后的价值
'f&o%5] adjustment 调整；修订；理算〔保险〕
R rrW0<Ed adjustment centre 调剂中心
r@N 0%JZZ adjustment lag 调整过程的时间差距；调整时差
j
!^Tw.Ty adjustment mechanism 调整机制
{H nc m adjustment of loss 亏损调整
M
S
3?#b adjustment process 调整过程；调整程序
+Go(y S adjustment range 调整幅度
:$k':0 n administered exchange rate 受管制汇率
.N2yn` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
HR)Dz~Obw administration expenses 行政费用
Oop5bg administration fee 手续费；行政费
VD[x}8ei administration in bankruptcy 破产管理
jv $Y]nf administration order 遗产管理令
RtVy^~=G administrator 管理人；遗产管理人
r /v 'h@ administrator of the estate 遗产管理人
fxfzi{}uj admission of debt 债项承认书
r @ C2zF7 admission of proof 接纳债权证明
P^m+SAAB advance 放贷款项；垫付款项；预支款项；预付款项
nk.Y#+1) advance account 暂支帐目；预付款帐户
[ Du@go1C advance compensation 预付补偿金
GT\,
@$r advance from shareholder 股东垫款
n\d`Fk advance pending reimbursement 预支以待日后付还
U'^AJ2L8 advanced economy 先进经济体系
+5J "G/f advancement 预付；预付财产
'J^ M`/ advances warrant 垫款令
<$\vL advancing 贷出
s ^NO( adverse balance 逆差
mF!/8qk adverse exchange 逆汇
[ZwZGAP advertisement addressed to shareholders 在报章刊登的致股东通告
Jf\lnJTyU8 advice for collection 托收通知书
hZGoiWC advice of drawing 提款通知书；汇票通知书
d:/8P985 advice of payment 付款通知
lfjY45= Advisory Committee [Securities and Futures Commission]
D|8vS8p 谘询委员会〔证券及期货事务监察委员会〕
T ymE(,1 Advisory Committee on Diversification 经济多元化谘询委员会
rM<lPMr1* affidavit 誓章；遗产申报誓章
Bvzu{B% affidavit of no receipt 述明无收款的誓章
>55c{|"@L affiliate 联号；联营公司；附属公司
_;mN1Te affiliated company 附属公司；联号；联营公司
~wnTl[: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&gJKJ=7 affordability 负担能力
}~P%S( zB African Development Bank [AfDB] 非洲开发银行
fDc>E +, after-acquired property 事后取得的财产
[8*Ovd after-hours dealing 市后交易
'\%c"? after-tax profit 税后盈利；税后利润；税后溢利
V:F;Nq%+j agency agreement 代理协议
w0QN5? agency expenses 代理机构的开支
e&[gde( agency fee 代理费
w X}N=== Agency Law 《代理法》
;\`~M agent 代理人；承销人
Enee \!@v agent of company 公司代理人
gfQ& U@N agent's fee 代理人费；经纪费
"zW3d KVc aggregate 总计；总数；总体数字
#PnuR2s7. aggregate amount 总款额；总额
S,T?(lSl aggregate assets and liabilities 总体资产与负债
}* iag\ aggregate at constant price 按固定价格计算的总体数字
WqN= D5 aggregate demand 总需求
\m-fLX aggregate gross position 总持仓量
~~:w^(s9 aggregate limit 总限额
a%*l]S0z" aggregate of salaries tax 合计薪俸税
~ILig}I aggregate performance 总体表现；总体业绩
;9r
Z{'i+| aggregate supply 总体供应
Q(SVJ aggregate surplus 总盈余
@rs(`4QEh aggregate total 整体总额
R"(rL5j aggregate value 总值；合计价值
v-6" *EP aggregated basis 合计基准
Y wGc[9=n aggregated net chargeable income 合计应课税入息实额
qGMM3a)Q aggregation 合并计算；合计；总和
';` fMcN aggregation of incomes of husband and wife 夫妇入息合并计算
Ke-Q>sm2Q aggregation of property 财产的总和
M0!;{1 agio 差价；贴水
z9: @~3k. 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》
$iQ>c6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}*Qd] \fy 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
tq=1C=h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dDH+`;$. 《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》
F\1nc"K/( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f])?Gw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
".L+gn}u- agreement for a settlement 授产协议
9fD4xkRS agreement for assignment 转让协议
)/k0*:OMyO agreement for sale 售卖协议；买卖协议
0z?b5D; agreement for sale and purchase 买卖协议
^}; 4r agreement for the payment of interest 支付利息协议
0?uX}8w agreement for the repayment of money 还款协议
k5G(7Ug=g~ agreement of reinsurance 再保险协议
.d`+#1Ot( Agricultural Bank of China 中国农业银行
!mFo:nQ)} air passenger departure tax 飞机乘客离境税
f uojf+i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ja$>>5<q airport tax 机场税
WujIaJt- alcohol duty 酒精税
}_XW?^/8 alienation 让与；让渡；转让
sh.xp8^)^> alimony 生活费；赡养费
3W yK!@{ All Ordinaries Index [AOI] 所有普通股指数
j&E4|g ( all risks 全险；综合险
5@c,iU-L All Sales Record for Stock Market 《股票市场成交报告》
zi:F/TlUC Allied Capital Resources Limited 新联财务有限公司
bb;fV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mY-Z$8r allocation letter 拨款信件
KtJE allocation of fund 分配款项；预留款项
ZWMX!>o< allocation of profit 利润分配；溢利分配
WrbDB-uM allocation warrant 拨款令
qG"|,bA
allotment 分配；配股
j`Lf/S!} allotment notice 股份配售通知；配股通知
iHjo3_g)n allotment of shares 股份分配
eux _tyC allowable 可获宽免；免税的
w?ssV allowable business loss 可扣除的营业亏损
IV^LYu allowable expenses 可扣税的支出
dsDoPo0! allowance 免税额；津贴；备抵；准备金
q3Umqvl)oe allowance for debts 债项的免税额
G],+ ?E_, allowance for depreciation by wear and tear 耗损折旧免税额
d$ Mk allowance for funeral expenses 殡殓费的免税额
ez Tu1-m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S-Va_ t$ allowance for repairs and outgoings 修葺及支出方面的免税额
/rp4m& ! allowance to debtor 给债务人的津贴
`XYT:' alteration of capital 资本更改
RBx`<iBe alternate trustee 候补受托人
;a!o$y amalgamation 合并
[rqe;00 ] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
qx
3.oU ambit of charges 征税范围；收费范围
k/l@P amended valuation 经修订的估值
k Fv\V American Commodities Exchange 美国商品交易所
7UHqiA`L American Express Bank Limited 美国运通银行
322W"qduTZ American Stock Exchange 美国证券交易所
(PGmA>BT amortization 摊销
(Br$(XJoK} amount due from banks 存放银行同业的款项
`.;7O27A^% amount due from banks abroad 存放海外银行同业的款项
cb&y8!ci~ amount due from holding companies 控股公司欠款
t )Z2"_5 amount due from local banks 存放本港银行同业的款项
]SrKe-*:U amount due to banks 银行同业的存款
[ e)81yZG> amount due to banks abroad 海外银行同业的存款
'R_U,9y` amount due to holding companies 控股公司存款
D,xWc|V amount due to local banks 本港银行同业的存款
qt]QO1pAd amount due to outport banks 外埠银行同业的存款
v,vTRrpK amount for note issue 发行纸币的款额
0!=e1_ amount of bond 担保契据的款额
3sGrX"0D amount of consideration 代价款额
f[7'kv5S amount of contribution 供款数额
el!Bi>b9c! amount of indebtedness 负债款额
w|WZEu:0| amount of principal of the loan 贷款本金额
^a; V-US amount of rates chargeable 应征差饷数额
4W9 !_:j(j amount of share capital 股本额
*p?b "{_a amount of sums assured 承保款额
q`1t*< sk amount of variation 变动幅度
7qE V5! amount of vote 拨款数额
qNHS 1 amount payable 应付款额
w GZ(bKyO amount receivable 应收款额
=\4w" /Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7 g ]]> analysis 分析
4:r^6m%% ancillary risk 附属风险
zq!2);, annual account 周年帐目；周年帐目报表；年度决算；年结
$Fz/&;KX! annual accounting date 年结日期
([|5(Omd\ annual allowance 每年免税额；年积金；年度津贴；年津
+^YV>; annual balance 年度余额
_if&a' annual disposable income 每年可动用收入
`m<="No annual estimates 周年预算
6AUzS4O annual fee 年费
I#eIm3Y? annual general meeting 周年大会
R,Zuy( g annual growth rate 年增率；每年增长率
hD<z^j+ annual long-term supplement 长期个案每年补助金
?d +B]VYw annual pensionable emolument 可供计算退休金的年薪
|+6Z+-.Hg annual report 年报
};o R x) Annual Report on the Consumer Price Index 《消费物价指数年报》
zQ{ Q>"- annual return 周年报表；周年申报表；每年报税表格
("/*k Annual Return Rules 《周年报表规则》
$ O}gl Q annual review of consumer prices 每年消费物价回顾
IX7d[nm39 annual roll-forward basis 逐年延展方式
Cc z: NpK+ annual salary 年薪
qjR;c&
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x(}t r27o 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
I.x0$ac7 annuitant 年金受益人
~ $r^Ur!E\ annuity 年金
W<!q >8Xn? annuity contract 年金合约
BCUw"R# annuity on human life 人寿年金
H'gPGOd antecedent debt 先前的债项
lG# &Pv>- ante-dated cheque 倒填日期支票
K'?ab 0 anticipated expenditure 预期开支
bG ^eP :r anticipated net profit 预期纯利
6FEtq,;0w anticipated revenue 预期收入
/oiAAB27 anti-inflation measure 反通货膨胀措施
JS(KCY 9 anti-inflationary stance 反通货膨胀立场
YD@V2 g K apparent deficit 表面赤字
& tMvs<q, apparent financial solvency 表面偿债能力
@1n0<V / apparent partner 表面合伙人
m.K"IXD application for personal assessment 个人入息课税申请书
[-6 j4D application of fund 资金应用
qgZ(o@\ application to release as liquidator and to destruct the books of accounts and documents
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申请免除清盘人职务及毁灭帐簿与文件
A X'(xb, appointed actuary 委任精算师
fvit+ appointed auditor 委任核数师；委任审计师
dUO~dV1 appointed trustee 委任的受托人
*qO o,e appointer 委任人
Ix :aHl apportioned pro rata 按比例分摊
g-^CuXic apportionment 分配；分摊
IR/0gP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0@AK apportionment formula 分摊方程式
$Z{ fKr apportionment of estate duty 遗产税的分摊
yv3my a S appraisal 估价；评估
|lJXI:G G appreciable growth 可观增长
/2l 4'Q= appreciable impact 显着影响
r }hj,Sq' appreciable increase 可观增长
-8 &f=J ) appreciation 增值；升值
?-@h Nrx appreciation against other currencies 相对其他货币升值
^[zF_df appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<R3 S{ ty appreciation tax 增值税
EXJ>Z appropriation 拨款；拨用；拨付
B/5C jHz appropriation account 拨款帐目
/c'#+!19 Appropriation Bill 拨款法案
@.0jC=!l appropriation-in-aid system 补助拨款办法
W!tP sPM approved assets 核准资产
[j93Mp approved basket stock 认可一篮子证券
4 2m`7uQ approved budget 核准预算
fd+kr# approved charitable donation 认可慈善捐款
{ReAl_C m approved charitable institution 认可慈善机构
/ _}v|E0 approved currency 核准货币；认可货币
H>M%5bj approved estimates 核准预算
8kMMQ ES approved estimates of expenditure 核准开支预算
kJDMIh|g approved overseas insurer 核准海外保险人
t Ac;O[L approved overseas trust company 核准海外信托公司
(5yg\3Jvp approved pooled investment fund 核准汇集投资基金
XLmbpEh approved provident fund scheme 认可公积金计划
Opjt? ] approved provision 核准拨款
kdmVHiGF approved redeemable share 核准可赎回股份
sgC IY:8 approved regional stock 认可地区性证券
];uvE? 55 approved retirement scheme 认可退休金计划
x[ (2}Qd approved subordinated loan 核准附属贷款
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!I arbitrage 套戥；套汇；套利
>Y2Rr9 arbitrageur 套戥者；套汇者
/AMtT%91 arbitrary amount 临时款项
5lU`o arrangement 措施；安排；协定
iicrRGp3 arrears 欠款
9 l,Gd arrears of pay 欠付薪酬
p ^L6uM arrears of revenue 逾期未收税款；逾期未收的帐项
qbP[ 9 articles of association 组织章程；组织细则；组织章程细则
v xqMo9 T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Szg<;._J ascertainment of profit 确定利润
.5 dZaI) "Asia Clear" “亚洲结算系统”
@Rx/]wyH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K/%aoTO} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QGsh c Asian Development Fund [ADF] 亚洲发展基金
Upv2s:wa}z Asian dollar bond 亚洲美元债券
C62<pLJf Asian dollar market 亚洲美元市场
.Zwn{SMtu Asian dollar rate 亚洲美元利率
Np/[MC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
iOJ gZu P Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}VFSF/\^ asked price 沽盘；喊价；索价；卖方报价
c89RuI `B~ assessable income 应评税入息
5m Fi)0={y assessable loss 应评税亏损
:_e.ch:4 assessable profit 应评税利润
ax 3:rl assessable value 应评税值
Q]|+Y0y}X assessed profit 估定利润
zM@iG]?kc assessed value 经评估价值
2<98 8F assessment 评税；评定；估价；评税单
LZ oth+: assessment number 评税编号；估价编号
x%(!+ assessment of additional tax 补加税评税
hVG akp9WE assessment of performance 业绩评估；实绩评价
ho(Y?'^t3 Assessor 评税主任
_O rE{ asset price bubbles 资产价格泡沫
Y/$SriC_+' asset-backed securities 具资产保证的证券
_8S).* assets accretion 资产增值
J@Orrz2q# assets and liabilities 资产与负债
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tJ?dlD' assets betterment statement 资产递增表；资产改进表
X`aED\#\h assets lending 实物放款；有抵押贷款
. 7kVC assets of the company passing on the death 死者去世时转移的公司资产
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6+v assets pledged as security for liabilities 用作负债抵押的资产
ZDVaKDqZ_ assets portfolio 资产投资组合
.4^Paxz assets price 资产价格
3[e@mcO assets quality 资产质素
1:&$0jU&U assets realization 资产变现
u5,IH2BU assets refinancing arrangement 资产再集资安排
=Wjm_Rvk9 assets securitization 资产证券化
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assets situated outside Hong Kong 在香港以外地方的资产
}F3Z~ assets stripping 削减资产；拆卖资产
:JN 3@NsK assets value 资产值
/NkZ;<uxJ assignee 承让人
bX6*/N assignment 转让；转让书；转让契
K GI]W|T assignment of interest 权益转让
b#y}V Y)? assignment of letters patent and trade mark 专利证书及商标转让
QWxQD'L' assignment of property 物业转让；物业转让书
N\Hd3Om assignment right 转让权
8bK}& *z< assignor 转让人
[]Fy[G.)H associate 有联系的人；有关连人士；相联者；合伙人；联系人
~z'0~3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t6"4+:c!> associate member 附属会员
t*<c+Ixu associated body corporate 相联法人团体
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associated company 相联公司；联属公司
6 XG+YIG6w associated corporation 相联法团
-[7.VP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
p5 [uVRZ 公认会计师公会〔英国〕
-!}1{ Association of Futures Exchange Brokers 香港期货经纪协会
.6'T;SoK> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J`V6zGgW association of underwriters 承保人组织
1U9iNki assumption of control 接管
UG!&n@R assurance 担保；保险；转易；转易书
;{ezK8FJ}@ assurance of interest 权益的转易
HwGtLeB" at 19XX price 按一九ＸＸ年价格计算
j xoEOEA at a discount 按赔价计算；按贴水价格计算；打折扣
9z-"JnM at a premium 按溢价计算；按升水价格计算
I3L1|! at call 通知付款；按通知
*o>E{ at constant market price 按固定市价计算
s =d?}.E$ at constant price 按固定价格计算
},"g* at cost 按成本计算
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#) at current market price 按当时市价计算；按现时市价计算
O^<6`k u at current price 按当时价格计算；按现时价格计算
P9'5=e@jB at factor cost 按要素成本计算；按生产要素成本计算
<T}#>xHs3 at money-of-the-day price 按付款当日价格计算
O:U@m@7 at or better 按指定或较佳价位〔买卖指令〕
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)\ at par 按面值计算；平价
^ ID%p d at sight 见票即付
nph{ at the close 按收市盘
%*/[aq, # at the opening 按开市盘
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gPe attestation 见证；见证条款
=DCQ!02 at-the-money option 平价期权
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eBDo attorney 受权人；受托代表人
Ltj}>. + attornment 新拥有人承认书
l-Xx v attributable profit 可归属利润
[L\w] 6 attributable share value 可归属股份价值
MVj@0W33m Auckland Stock Exchange 奥克兰证券交易所
Z/I!\ auction 拍卖
eGE%c1H9a auctioneer 拍卖商
hT_snb;ow audit 审计；核数
BNByaC Audit Commission 审计署
IM#+@vv Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
DTJ 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〕
Ky'^AN] audit review 帐目审查
u)V* o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PQ[TTLG\& audited account 审计帐目；经审计的帐目
K4rr.f6 audited annual account 经审计的周年帐目
t.zSJ|T_&O audited balance sheet 经审计的资产负债表
z6!X+`& auditor 核数师；核数主任；审计师
'l}3Iua6qk auditor's certificate 核数师证明书；审计师证明书
vIRE vj#U auditor's report 核数师报告；审计师报告
m=K XMX Aussie bond 澳元债券
5bAXa2Vt austerity budget 紧缩预算
WDX?|q9rCt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;e{2?}#8& Australia All Ordinaries Index 澳洲所有普通股票指数
kj8zWG4KH Australian Dollar [AUD] 澳元
`SG70/ Australian Options Market 澳大利亚期权市场
5FzRusN iA Australian Securities Commission 澳洲证券事务监察委员会
I)x:NF6JO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:.~a[\C@V< Australian Stock Exchange 澳大利亚证券交易所
jTqba:q @ Austrian Schilling [ATS] 奥地利先令
V.F 's(o authentication 认证；鉴证
nFP2wvFM authority to purchase 委托购买证；委购书
P] TT authorization 认可；核准；授权；授权书
01 dx}L@hz authorization by direction 指示授权
8fN0"pymo authorization by instruction 指令授权
d .+vjMI authorization by warrant 令状授权
X X F9oy8 authorization of unit trust 单位信托的认可
JC#@sJ4az) authorized agent 指定代理人
Dux`BKl authorized capital 法定资本
G^R;~J*TDE authorized clerk 出市员
06`__ $@h authorized dealer 认可交易商
db LX}> authorized financial institution 认可财务机构
3UaP7p+d authorized fund 认可基金
j\vK`.z authorized fund house 获授权的基金公司；认可基金公司
daorKW4 authorized institution 认可机构
=.%ZF]Oe+# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1t0F J@)* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
EK '&S=] authorized insurer 获授权保险人；获认可承保人
`~RV authorized investment 特准投资项目
wx!*fy4hL authorized person 获授权人
V ;6M[ic} authorized representative 获授权代表
~L1O\V
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<H p"ZCN automated quotation system 自动报价系统
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kAE1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
miKi$jC}vq 自动交易系统〔香港期货交易所有限公司〕
5B2,=?+o automatic adjustment mechanism 自动调整机制
R',w~1RV' automatic adjustment system 自动调整系统
{aL$vgYT1 Automatic Clearing House 自动票据交换所
)k1,o Ux automatic exchange rates accumulation system 自动化汇率累集系统
\XN5)) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$7r
wara automatic teller machine [ATM] 自动柜员机
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" RLS3 autopay 自动转帐
!$?@ ;}= available assets 可用资产
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Yfal sQ8 available profit 可用利润
q!TbM" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v P4Ij average 平均；平均数；海损
s,k1KTXg<B average basic salary 平均基本薪金
IX(yajc[~M average consumer expenditure 平均消费开支；一般消费开支
HLk"a -+' average cost 平均成本
aC},h average cost of land production 增辟土地平均成本
S3'g(+ S average daily turnover 平均每日成交额
Z:hrrq9 average daily wage rate 平均每日工资率
hq*JQb;Y} average expenditure pattern 平均开支模式
VqrMi *W6 average growth rate 平均增长率
Z)A+ wM average net fixed assets 固定资产平均净值
G"[pr%? average of relatives 相对价格平均数
6'ZnyWb average price 平均价格
M;Rw]M average propensity to consume 平均消费倾向；一般消费倾向
]*@$%iCPE average propensity to save 平均储蓄倾向；一般储蓄倾向
!VH Il&Mos average rate 平均率
t/ 1NTa average revenue 平均收入；平均收益
_pGv iGR average stock 平均库存；平均存货
,OCT m%6e average yearly rent 平均年租
xdM #>z`; avoidance of double taxation 避免双重课税
=Q}mJs avoidance of tax 避税
