A:
J*,Ed51& 7 A share Ａ股；甲类股份
Cz?N[dh h abatement of tax 减税；减扣免税额
_QBd3B % ABN AMRO Bank N.V. 荷兰银行
kzns:-a above-the-line expenditure 线上项目支出；经常预算支出
s s,t[`AV{ above-the-line receipt 线上项目收入；经常预算收入
w_,. ABSA Asia Limited 南非联合亚洲有限公司
jL%-G absolute change 绝对数值变更
#JO#PV% absolute expenditure 实际开支
q&Q* gEFK absolute guideline figure 绝对准则数字
9|Jmj @9 absolute interest 绝对权益
8o4<F%ot absolute order of discharge 绝对破产解除令
F!`.y7hY@ absolute profit margin 绝对利润幅度
g=b[V
absolute value 实值；绝对值
g;v{JB absolutely vested interest 绝对既得权益
DD|%F absorbed cost 已吸收成本；已分摊成本
F>n <;< absorption 吸收；分摊；合并
,Xk8{ = absorption rate 吸收率；摊配率；分摊率
xHykU;p@ ACB Finance Limited 亚洲商业财务有限公司
.m/Lon E acceptable form of reciprocity 合理的互惠条件
I LF"m; acceptable rate 适当利率；适当汇率
MJV&%E6{:{ acceptance agreement 承兑协议
xJ>hN@5}i acceptance for honour 参加承兑
<pYGcVB9V acceptor 承兑人；接受人；受票人
zi[bpa17W acceptor for honour 参加承兑人
>eAlz 4 accident insurance 意外保险
LD_a J^(d Accident Insurance Association of Hong Kong 香港意外保险公会
A0O$B7ylQ accident insurance scheme 意外保险计划
V[+ Pb] accident year basis 意外年度基准
>V87#E accommodation 通融；贷款
-&))$h3o\ accommodation bill 通融票据；空头票据
>S5D-)VX accommodation party 汇票代发人
N.xmHv Pk account balance 帐户余额；帐户结余
wx o( account book 帐簿
l%fnGe` _ account collected in advance 预收款项
St P6G ]x account current book 往来帐簿
fBD 5K3 account of after-acquired property 事后取得的财产报告
)/bt/,M&} account of defaulter 拖欠帐目
S][: b account payable 应付帐款
&sJpn* W account payee only [A/C payee only] 只可转帐；存入收款人帐户
pVt- 7 AgW account receivable 应收帐款
9S&6 u1 account receivable report 应收帐款报表
Mk|h ><Q" account statement 结单；帐单；会计财务报表
'$1-A%e$1 account title 帐户名称；会计科目
;N ]ElwP accountant's report 会计师报告
'D\(p,(Mt Accountant's Report Rules 会计师报告规则
r]BB$^@@V accounting and auditing procedure 会计与审计程序；会计与核数程序
:;{U2q+ Accounting Arrangements 《会计安排》
$L:g7?)k accounting basis 会计基础
:r^ i0g|5P accounting by Official Receiver 破产管理署署长呈交的帐目
RJF1~9 Accounting Circular 《会计通告》
,U WO+B] accounting class 会计类别
EW#.)@- accounting date 记帐日期；会计结算日期
B{s[SZ accounting for money 款项核算
#1u4Hi(x5 Accounting Officer 会计主任
X@af[J[cQ accounting period 会计报告期；会计期
4(u+YW GX accounting policy 会计政策；会计方针
A{9Hm:) accounting practice 会计惯例
|%&WYm 6&# accounting principle 会计准则
B`RbXk68q accounting record 会计记录
1/gY]ghL accounting report 会计报告
wvT!NN
K2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4w]u: eU Accounting Society of China 中国会计学会
+Z)||MR" accounting statement 会计报表
O~fRcf:Q accounting system 会计制度；会计系统
,a ^_
~(C accounting transaction 会计事项；帐务交易
bi KpV? Dp accounting treatment 会计处理
I7B fA,mZ7 accounting year 会计年度
/o8`I
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[^ 7^&/0 accrual 应计项目；应累算数目
ttZ!P:H2 accrual basis 应计制；权责发生制
W.zA1S accrual basis accounting 应计制会计；权责发生制会计
,D
;`t accrue 应累算；应计
,589/xTA@ accrued benefit 应累算利益
@YpA'cX7 accrued charges 应计费用
"St, 4 b accrued cumulative preference share dividend 应累算的累积优先股股息
_QY0j%W accrued expenses 应累算费用
ZwO&G\A^ accrued interest payable 应付利息；应计未付利息
Lk#u^|Eq7= accrued interest receivable 应收利息；应计未收利息
Xb$)} n\9 accrued right 累算权益
mtm BL 2? accruing profit 应累算的利润
':o.vQdJ accumulated fiscal reserve 累积财政储备
j]Rl1~+M accumulated profit 累积利润；滚存溢利
KMoRMCT accumulated reserve 累积储备
us`hR!_ accumulation of surplus income 累积收益盈余
ZW+{<XTof4 acquired assets 既得资产
t4h05 i acquisition 收购；购置；取得
JO+ h D4L acquisition cost 购置成本
b LL!iz? acquisition expenses 购置费用
`'Z ;+h] acquisition of 100% interest 收购全部股权
;EL!Tz L:8 acquisition of control 取得控制权
rU.ew~ acquisition of fixed assets 购置固定资产
Sm+Ek@Ax acquisition of shell “买壳”
lmr {Ib2a acquisition price 收购价
9l{r&] act of God 天灾
Am kHVg acting partner 执事合伙人
86IAAO`# active market 买卖活跃的市场；交投畅旺的市场；旺市
{_^sR}%]F active partner 积极参与的合伙人
:l3Tt< active trading 交投活跃
*R xb qB- actual circulation 实际流通
mqq~&n I actual cost 实际成本
[uAfE3 actual expenditure 实际开支；实际支出
a}jaxGy actual income 实际入息；实际收入；实际收益
=\: YNP/ actual market 现货市场
`jP\*k`~] actual price 现货价；实际价格
2!]':(8mR actual profit 实际利润
!WVF{L,/I actual quotation 实盘；实际价位；实际报价
ut-UTW actual year basis 按实际年度计算
gyI5;il~ actuals 实货
=x/]2+
s actuarial investigation 精算调查
[2)Y0; [" actuarial principle 精算原则
[R
A=M actuarial report 精算师报告
!i )?j@D Actuarial Society of Hong Kong 香港精算学会
3.R?=npA actuarial valuation 精算师估值
NwT3e&u%| actuary 精算师
r<&d1fM;X ad referendum agreement 暂定协议；有待覆核的协定
Bj%{PK ad valorem duty 从价税；按值征税
$ZQP f ad valorem duty system 从价税制
#Fu OTBNvB ad valorem fee 从价费
0_"J>rMp ad valorem tariff 从价关税
U 6.$F#n additional allowance 额外免税额
dx Mz! additional amount for unexpired risk 未过期风险的额外款额
~73YOGiGJH additional assessable profit 补加应评税利润
P_&2HA,I additional assessment 补加评税
?"qU.}kGL additional commitment 额外承担
6wnfAli. additional commitment vote 额外承担拨款
KS(s<ip| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{CQA@p:Y} additional dependent parent allowance 供养父母额外免税额
lQ! 6n additional provision 额外拨款
R fa1 v*( additional stamp duty 附加印花税
Wv(VV[?/& additional tax 补加税罚款；补加税款
dLQ!hKD~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n/^wzG adjudged bankrupt 被裁定破产
- I4@` V adjudicated bankrupt 裁定破产人
@BW~A@8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
xQaN\):^8 adjudication of bankruptcy 裁定破产；宣告破产
n6L}#aZG adjudication of insolvency 裁定无力偿还债务
SwSBQq%h]M adjusted actual 经调整的实数；调整后的实数
G+\2Aj adjusted current assets 经调整的流动资产；调整后的流动资产
s\>$ K%!H? adjusted figure 经调整的数字；调整后的数额
]<z>YyBA adjusted liabilities 经调整的负债；调整后的负债
#1V vK
adjusted loss 经调整的亏损；调整后的亏损
<5C3c&sds 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
4\Q ?4ZX adjusted profit 经调整的利润；调整后的利润
}ZvL%4jT adjusted surplus 经调整的盈余额；调整后的盈余额
0%'&s)# adjusted value 经调整的价值；调整后的价值
A5?[j
QT0 adjustment 调整；修订；理算〔保险〕
nW {7L adjustment centre 调剂中心
GW` 9SB adjustment lag 调整过程的时间差距；调整时差
Sfh \ 4h$H adjustment mechanism 调整机制
&:'Uh
W-t adjustment of loss 亏损调整
\ J9@p adjustment process 调整过程；调整程序
LG&~#x adjustment range 调整幅度
uv9cO d administered exchange rate 受管制汇率
. D)'ZY Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X<Vko^vlj administration expenses 行政费用
rC/m}`b administration fee 手续费；行政费
FeSe^ ^d W administration in bankruptcy 破产管理
a8Ci 7<V administration order 遗产管理令
o qUtW3y administrator 管理人；遗产管理人
q| gG{9 administrator of the estate 遗产管理人
Z$HYXm admission of debt 债项承认书
nJ'O(Wh,) admission of proof 接纳债权证明
10}\7p8 advance 放贷款项；垫付款项；预支款项；预付款项
.rN 5A+By` advance account 暂支帐目；预付款帐户
= AZ>2P advance compensation 预付补偿金
9{xP~ 0g advance from shareholder 股东垫款
f5d"H6%L advance pending reimbursement 预支以待日后付还
tR0o6s@v/< advanced economy 先进经济体系
\t^q@}~0Wz advancement 预付；预付财产
]hv4EL(zi advances warrant 垫款令
kQ{pFFO advancing 贷出
/l At&0 adverse balance 逆差
#/5jWH7U adverse exchange 逆汇
I^\YD9~=x advertisement addressed to shareholders 在报章刊登的致股东通告
^a Xyho advice for collection 托收通知书
d
t0?4 d advice of drawing 提款通知书；汇票通知书
Ay2Vz>{ advice of payment 付款通知
Tfs7SC8ta Advisory Committee [Securities and Futures Commission]
<P}{0Y~@*W 谘询委员会〔证券及期货事务监察委员会〕
*Swb40L^ Advisory Committee on Diversification 经济多元化谘询委员会
b/5;377_ affidavit 誓章；遗产申报誓章
]#R;%L affidavit of no receipt 述明无收款的誓章
' iUfr@ affiliate 联号；联营公司；附属公司
,Iw ri \ affiliated company 附属公司；联号；联营公司
Tv~<W4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A[=)Zw
" affordability 负担能力
9s 5CqB African Development Bank [AfDB] 非洲开发银行
5XA6IL |/l after-acquired property 事后取得的财产
>JrQS"[u after-hours dealing 市后交易
-4;{QB? after-tax profit 税后盈利；税后利润；税后溢利
~i6t c d agency agreement 代理协议
3H@TvV/;f agency expenses 代理机构的开支
']A+ wGR&r agency fee 代理费
}& `# Agency Law 《代理法》
N`8?bU7a}" agent 代理人；承销人
q=UKL`;C}U agent of company 公司代理人
V0ulIKck agent's fee 代理人费；经纪费
]rC6fNhQ aggregate 总计；总数；总体数字
CKNH/[ ZR, aggregate amount 总款额；总额
l)=Rj `M aggregate assets and liabilities 总体资产与负债
C!RxMccTh aggregate at constant price 按固定价格计算的总体数字
GwW!Q|tVz= aggregate demand 总需求
I)Lg=n $ aggregate gross position 总持仓量
q;t
T*B W aggregate limit 总限额
\W}?4kz aggregate of salaries tax 合计薪俸税
!=|3^A aggregate performance 总体表现；总体业绩
[
ecYpE< aggregate supply 总体供应
Bb8lklQ aggregate surplus 总盈余
p24sWDf aggregate total 整体总额
i nF&Pv aggregate value 总值；合计价值
ak0KrVF aggregated basis 合计基准
D8BK/E- aggregated net chargeable income 合计应课税入息实额
URX>(Y}g9^ aggregation 合并计算；合计；总和
c,X\1yLy aggregation of incomes of husband and wife 夫妇入息合并计算
`m@ 06Q aggregation of property 财产的总和
7GWPsaPn agio 差价；贴水
IkL|bV3E0 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》
552c4h/T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E Jb"/oLla 《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》
"A,]y E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D3(|bSca 《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》
JU/K\S2%, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|W`1#sP> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[1 w agreement for a settlement 授产协议
1MX:^L!f8 agreement for assignment 转让协议
s e2+X >@> agreement for sale 售卖协议；买卖协议
gWv/3h WWB agreement for sale and purchase 买卖协议
?f CLiK agreement for the payment of interest 支付利息协议
WI](a8bm agreement for the repayment of money 还款协议
6>SP5|GG agreement of reinsurance 再保险协议
Y-gjX$qGo Agricultural Bank of China 中国农业银行
j#3}nJB%#i air passenger departure tax 飞机乘客离境税
IAhyGD{b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
- :*PXu airport tax 机场税
#B;` T [ alcohol duty 酒精税
-"<H$ alienation 让与；让渡；转让
ATk >:^n alimony 生活费；赡养费
@C~TD)K All Ordinaries Index [AOI] 所有普通股指数
N[){yaj all risks 全险；综合险
o/2\8 All Sales Record for Stock Market 《股票市场成交报告》
LL#7oBJdM Allied Capital Resources Limited 新联财务有限公司
gO gZ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MU-ie*+ allocation letter 拨款信件
Xr6lYO _R allocation of fund 分配款项；预留款项
9 qq y( H allocation of profit 利润分配；溢利分配
'O
\YL(j_e allocation warrant 拨款令
v9u/<w68! allotment 分配；配股
~EpMO]I allotment notice 股份配售通知；配股通知
E9! IGci allotment of shares 股份分配
ofj7$se allowable 可获宽免；免税的
? R;5ErZ allowable business loss 可扣除的营业亏损
#Z98D9Pv`o allowable expenses 可扣税的支出
CNM/}|N^Si allowance 免税额；津贴；备抵；准备金
T{{J'
_s5L allowance for debts 债项的免税额
}i|o":-x+ allowance for depreciation by wear and tear 耗损折旧免税额
D>VI{p allowance for funeral expenses 殡殓费的免税额
2JUX29rER allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/vD 5C allowance for repairs and outgoings 修葺及支出方面的免税额
3E y#? allowance to debtor 给债务人的津贴
]cLpLA" alteration of capital 资本更改
Tf21K9+`L alternate trustee 候补受托人
)p(5$AR7 amalgamation 合并
zPH1{|H+l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
uy~5!i& ambit of charges 征税范围；收费范围
J &u&G7#S
amended valuation 经修订的估值
Bl3G_Ep American Commodities Exchange 美国商品交易所
2fF NJ American Express Bank Limited 美国运通银行
Q^b_+M American Stock Exchange 美国证券交易所
9Rb-QI amortization 摊销
!M)! amount due from banks 存放银行同业的款项
0 r_8/|N# amount due from banks abroad 存放海外银行同业的款项
/^P ^K amount due from holding companies 控股公司欠款
;!Oj b amount due from local banks 存放本港银行同业的款项
X+? *Tw!\ amount due to banks 银行同业的存款
B#B $w_z amount due to banks abroad 海外银行同业的存款
F, %qG, amount due to holding companies 控股公司存款
zTAt % w5 amount due to local banks 本港银行同业的存款
`a3q)}*Y amount due to outport banks 外埠银行同业的存款
% * oz~,i amount for note issue 发行纸币的款额
bxqXFy/I amount of bond 担保契据的款额
F2AM/m^!q amount of consideration 代价款额
<E&1HeP amount of contribution 供款数额
Iwize,J~X amount of indebtedness 负债款额
h"
P4 amount of principal of the loan 贷款本金额
j/ #kO? amount of rates chargeable 应征差饷数额
z%`Tf&UL amount of share capital 股本额
A\i /@x5# amount of sums assured 承保款额
E`=y9r* Z amount of variation 变动幅度
gt';_ amount of vote 拨款数额
9c=Y+=< amount payable 应付款额
8}{';k amount receivable 应收款额
agM.-MK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
slOki|p; analysis 分析
1AjsAi,7;2 ancillary risk 附属风险
(+>+@G~o annual account 周年帐目；周年帐目报表；年度决算；年结
C ])Q#!D| annual accounting date 年结日期
e ! 6SJ7xC annual allowance 每年免税额；年积金；年度津贴；年津
F,11 \j annual balance 年度余额
tURIDj%#p annual disposable income 每年可动用收入
dV<M$+;s] annual estimates 周年预算
InH
R> , annual fee 年费
cx _[Y annual general meeting 周年大会
=c(_$|0 annual growth rate 年增率；每年增长率
4CW/ annual long-term supplement 长期个案每年补助金
U#Wc!QN-t annual pensionable emolument 可供计算退休金的年薪
J=
ia annual report 年报
x
+q"%9.c Annual Report on the Consumer Price Index 《消费物价指数年报》
~V`D @-VND annual return 周年报表；周年申报表；每年报税表格
A AH-Dj|&l Annual Return Rules 《周年报表规则》
fh b &_ T annual review of consumer prices 每年消费物价回顾
K.*?\)& annual roll-forward basis 逐年延展方式
N`8!h:yL annual salary 年薪
f0IljY!. annual statement 年度报表；年度决算表
d?v#gW 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
83412@& annuitant 年金受益人
)XnG.T{0| annuity 年金
HsR#dp+s~ annuity contract 年金合约
uZ]B ?Z%y# annuity on human life 人寿年金
+LV'E#h!Q antecedent debt 先前的债项
5y(irbk7 ante-dated cheque 倒填日期支票
YRG+I GX anticipated expenditure 预期开支
L`R,4mI.W anticipated net profit 预期纯利
CbQ@ l@d] anticipated revenue 预期收入
xv$^%(Ujp anti-inflation measure 反通货膨胀措施
>QE^KtZ anti-inflationary stance 反通货膨胀立场
>m:.5][yu apparent deficit 表面赤字
^n@iCr9 apparent financial solvency 表面偿债能力
8!VjXj" apparent partner 表面合伙人
r[TS#hQ application for personal assessment 个人入息课税申请书
Jj fNH
~ application of fund 资金应用
T9t9]) application to release as liquidator and to destruct the books of accounts and documents
{ )'D<:T 申请免除清盘人职务及毁灭帐簿与文件
d#ya"e> appointed actuary 委任精算师
0Y)b319B appointed auditor 委任核数师；委任审计师
F} H!vh[ appointed trustee 委任的受托人
p $?c>lim appointer 委任人
~H@':Mms.h apportioned pro rata 按比例分摊
$- =aqUU apportionment 分配；分摊
HoH3.AY X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)_ G M&- apportionment formula 分摊方程式
]WWre}, apportionment of estate duty 遗产税的分摊
JV3 6@DVQ appraisal 估价；评估
c5;YKON appreciable growth 可观增长
}h +a8@ appreciable impact 显着影响
i_`YZ7Hxp appreciable increase 可观增长
:54|Z 5h| appreciation 增值；升值
Wq<>a;m appreciation against other currencies 相对其他货币升值
}ebw1G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rHT8a^MO appreciation tax 增值税
M0=ZAsN appropriation 拨款；拨用；拨付
&I'~:nWpt appropriation account 拨款帐目
g#9w5Q Appropriation Bill 拨款法案
pqMv YF appropriation-in-aid system 补助拨款办法
J:?t.c~$o approved assets 核准资产
^ n bze approved basket stock 认可一篮子证券
u8+ <uWB approved budget 核准预算
iUS379wM} approved charitable donation 认可慈善捐款
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0rX/ mj approved charitable institution 认可慈善机构
$rFv(Qc^= approved currency 核准货币；认可货币
9' 8OGCN approved estimates 核准预算
.7ahz8v approved estimates of expenditure 核准开支预算
u+I-!3J87 approved overseas insurer 核准海外保险人
/D1Bf:'( approved overseas trust company 核准海外信托公司
gW/H#T, approved pooled investment fund 核准汇集投资基金
7 aD I6G approved provident fund scheme 认可公积金计划
S~(4q#Dt- approved provision 核准拨款
"sT`Dh r approved redeemable share 核准可赎回股份
^} /YGAA approved regional stock 认可地区性证券
5\R8>G~H approved retirement scheme 认可退休金计划
*X niF~M approved subordinated loan 核准附属贷款
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Jg6x/} arbitrage 套戥；套汇；套利
1yX&iO^d arbitrageur 套戥者；套汇者
;4 ?%k ) arbitrary amount 临时款项
7 w>"M arrangement 措施；安排；协定
P%ZWm=lg arrears 欠款
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v"&^ arrears of pay 欠付薪酬
^z[s;:- arrears of revenue 逾期未收税款；逾期未收的帐项
t$l[ 4
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Kw!`u^> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<i]%T~\Af) ascertainment of profit 确定利润
m+OR W"o "Asia Clear" “亚洲结算系统”
$X yGCn Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}Lb];hww1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B{)Du
:) Asian Development Fund [ADF] 亚洲发展基金
,Yi =s;E Asian dollar bond 亚洲美元债券
I=(O,*+PQ Asian dollar market 亚洲美元市场
:6HMb^4 Asian dollar rate 亚洲美元利率
JYv&I t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ZmmuP/~2K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Tw!x* asked price 沽盘；喊价；索价；卖方报价
c}QQ8'_ assessable income 应评税入息
*\S>dhJ4 assessable loss 应评税亏损
{/Q pEd>3+ assessable profit 应评税利润
t&eD;lg : assessable value 应评税值
Q96g7[ assessed profit 估定利润
9sYX(Fl assessed value 经评估价值
Uw E^ij assessment 评税；评定；估价；评税单
1+y&n? assessment number 评税编号；估价编号
\F1n Ej assessment of additional tax 补加税评税
,ypxy/ assessment of performance 业绩评估；实绩评价
ulj`+D?H Assessor 评税主任
rBr28_i asset price bubbles 资产价格泡沫
Y Nq<%i!> asset-backed securities 具资产保证的证券
&v 5yo}s assets accretion 资产增值
y:2o-SJn assets and liabilities 资产与负债
5)T{iPU%X assets betterment statement 资产递增表；资产改进表
!Id F6 % assets lending 实物放款；有抵押贷款
cq[}>5*k assets of the company passing on the death 死者去世时转移的公司资产
R`1$z8$ assets pledged as security for liabilities 用作负债抵押的资产
cst=ms assets portfolio 资产投资组合
"K\ Rq+si assets price 资产价格
nF=Ig-NX^ assets quality 资产质素
4a!L/m * assets realization 资产变现
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UN(_XGW assets refinancing arrangement 资产再集资安排
>@oO7<WB assets securitization 资产证券化
S ?Eg assets situated outside Hong Kong 在香港以外地方的资产
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`.!Gg assets stripping 削减资产；拆卖资产
<m@U`RFm assets value 资产值
F&c A!~ assignee 承让人
:"QRB#EC% assignment 转让；转让书；转让契
@kqy!5)K assignment of interest 权益转让
=A!I-@]q< assignment of letters patent and trade mark 专利证书及商标转让
2ZE4^j| assignment of property 物业转让；物业转让书
.Bi7~*N assignment right 转让权
m|f|u3'z$ assignor 转让人
(>;~ ((2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
\H" (*["& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
IL>g- associate member 附属会员
UI!EIZ*~ associated body corporate 相联法人团体
G53!wIW2: associated company 相联公司；联属公司
NEGpf[$ associated corporation 相联法团
4tu2%Og)? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pAa{,,Qc 公认会计师公会〔英国〕
\{UiGCK Association of Futures Exchange Brokers 香港期货经纪协会
l;|1C[V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
eGguq~s` association of underwriters 承保人组织
JT_#>', assumption of control 接管
P AKh v.7 assurance 担保；保险；转易；转易书
} >0UaK assurance of interest 权益的转易
\ lY26 ' at 19XX price 按一九ＸＸ年价格计算
w6wXe_N+M at a discount 按赔价计算；按贴水价格计算；打折扣
OKf/ [hyu at a premium 按溢价计算；按升水价格计算
ol:_2G2xQ at call 通知付款；按通知
Pt1Htt:BE at constant market price 按固定市价计算
aq yXxJS8 at constant price 按固定价格计算
P, ># at cost 按成本计算
Wg$MKc9Vy[ at current market price 按当时市价计算；按现时市价计算
H>Fy 2w at current price 按当时价格计算；按现时价格计算
CV&
SN A at factor cost 按要素成本计算；按生产要素成本计算
90ORx\Oeo at money-of-the-day price 按付款当日价格计算
4Yn*q~f at or better 按指定或较佳价位〔买卖指令〕
h[lh01z at par 按面值计算；平价
N86Hn]# at sight 见票即付
lq%s/l at the close 按收市盘
#v~5f;[AAs at the opening 按开市盘
9JUlu attestation 见证；见证条款
/\=g;o' at-the-money option 平价期权
_Y~+ #Vc attorney 受权人；受托代表人
7M$>'PfO attornment 新拥有人承认书
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%cN(0 @ attributable profit 可归属利润
i^gzl _! attributable share value 可归属股份价值
|5FyfDaFBX Auckland Stock Exchange 奥克兰证券交易所
^(6 .M\Q auction 拍卖
GQ[\R&]q< auctioneer 拍卖商
/#Xz+#SqY audit 审计；核数
9wI1/> Audit Commission 审计署
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Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=nY*,X u< 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〕
Nz]\%c/- audit review 帐目审查
(>Tu~V o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=UYc~VUYnT audited account 审计帐目；经审计的帐目
~5JXY5 *o audited annual account 经审计的周年帐目
U~T/f-CT audited balance sheet 经审计的资产负债表
,m:MI/ )p auditor 核数师；核数主任；审计师
{WC{T2:8 auditor's certificate 核数师证明书；审计师证明书
_y8)jD" auditor's report 核数师报告；审计师报告
7pGlbdS Aussie bond 澳元债券
0&w.QoZY( austerity budget 紧缩预算
:ox+WY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
aIm\tPbb Australia All Ordinaries Index 澳洲所有普通股票指数
2?m 'Dy'JE Australian Dollar [AUD] 澳元
my*/MC^O Australian Options Market 澳大利亚期权市场
,ur_n7+LH Australian Securities Commission 澳洲证券事务监察委员会
&PGU%"rN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g.,IQ4o Australian Stock Exchange 澳大利亚证券交易所
,7/N=mz Austrian Schilling [ATS] 奥地利先令
evn ]n authentication 认证；鉴证
5X[=Q> authority to purchase 委托购买证；委购书
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'33Q( authorization 认可；核准；授权；授权书
~s88JLw%&u authorization by direction 指示授权
2>UyA.m0 authorization by instruction 指令授权
,rG$JCS'KQ authorization by warrant 令状授权
(A ?e}M^} authorization of unit trust 单位信托的认可
T$RZRZo authorized agent 指定代理人
u/``* =Y@ authorized capital 法定资本
hB|L W^@v authorized clerk 出市员
rt. "P20T authorized dealer 认可交易商
Z!ub`coV[ authorized financial institution 认可财务机构
0h#' 3z< authorized fund 认可基金
Gh@QR`xxc authorized fund house 获授权的基金公司；认可基金公司
c"fnTJXr79 authorized institution 认可机构
M#2DI?S@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{E!$<A9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z ?+N3p9 authorized insurer 获授权保险人；获认可承保人
A!hkofQ authorized investment 特准投资项目
DMf:u`< authorized person 获授权人
:GO}G`jY authorized representative 获授权代表
^OYar( authorized share capital 法定股本
\f%jN1z automated quotation system 自动报价系统
~I!7]i]"*? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
QZzi4[-as 自动交易系统〔香港期货交易所有限公司〕
N|8TE7- F| automatic adjustment mechanism 自动调整机制
Q;`#ujxL automatic adjustment system 自动调整系统
D[9eu>"'9M Automatic Clearing House 自动票据交换所
5]gd,&^?> automatic exchange rates accumulation system 自动化汇率累集系统
ZG< <6y*. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
IEO5QV:u: automatic teller machine [ATM] 自动柜员机
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3D`5 autopay 自动转帐
Au:Q4x. available assets 可用资产
3 ;#v$F8R available fiscal reserve 现存财政储备
A-4\;[P\ available profit 可用利润
q *-q5FE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Li iQ ;x average 平均；平均数；海损
347p2sK> average basic salary 平均基本薪金
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eu: average consumer expenditure 平均消费开支；一般消费开支
rr2|xL?+u average cost 平均成本
3C2L _ K3 average cost of land production 增辟土地平均成本
RV7l=G9tq average daily turnover 平均每日成交额
8g&uCv/Uk average daily wage rate 平均每日工资率
NCd_h<}|6F average expenditure pattern 平均开支模式
mVW:]|!s average growth rate 平均增长率
$c[8-= average net fixed assets 固定资产平均净值
K^w(WE;db average of relatives 相对价格平均数
YW 0 UIO average price 平均价格
|WlWZ8] average propensity to consume 平均消费倾向；一般消费倾向
^ qY J x average propensity to save 平均储蓄倾向；一般储蓄倾向
! SE g4z average rate 平均率
k6. }. average revenue 平均收入；平均收益
pT.iQ J| average stock 平均库存；平均存货
c`AtK s)u average yearly rent 平均年租
WOR ~ tS avoidance of double taxation 避免双重课税
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psaT=)P avoidance of tax 避税
