A:
`aCcTs7~]p A share Ａ股；甲类股份
5~\W!|j/ abatement of tax 减税；减扣免税额
L|c01 ABN AMRO Bank N.V. 荷兰银行
mk[n3oE1 above-the-line expenditure 线上项目支出；经常预算支出
77) C`]0( above-the-line receipt 线上项目收入；经常预算收入
$hA[vi\ 5 ABSA Asia Limited 南非联合亚洲有限公司
Qc6323/" absolute change 绝对数值变更
[ P
8e=; absolute expenditure 实际开支
Sn a7r~ j absolute guideline figure 绝对准则数字
2^|*M@3r absolute interest 绝对权益
j3$KYf`T} absolute order of discharge 绝对破产解除令
f1Rm9`` absolute profit margin 绝对利润幅度
RNm/&F1C$ absolute value 实值；绝对值
5^%FEZ&Sp absolutely vested interest 绝对既得权益
vwP83b0ov" absorbed cost 已吸收成本；已分摊成本
tf>?; absorption 吸收；分摊；合并
C3 D1rS/I absorption rate 吸收率；摊配率；分摊率
r1,RloyZS ACB Finance Limited 亚洲商业财务有限公司
,#s}nJ4 acceptable form of reciprocity 合理的互惠条件
9D&ocV3QV acceptable rate 适当利率；适当汇率
~x82 4xW acceptance agreement 承兑协议
ll6~8PN acceptance for honour 参加承兑
(Y-7B acceptor 承兑人；接受人；受票人
d=q2Or acceptor for honour 参加承兑人
6Z7{|B5}Y accident insurance 意外保险
W4Zi?@L>' Accident Insurance Association of Hong Kong 香港意外保险公会
c: _l+CgeH accident insurance scheme 意外保险计划
?:UDK? accident year basis 意外年度基准
vRm;H|[%S accommodation 通融；贷款
."9v1kW accommodation bill 通融票据；空头票据
2 &R-z G accommodation party 汇票代发人
;hRo}
+\l account balance 帐户余额；帐户结余
4O2O0\o: account book 帐簿
b8>r UGA{ account collected in advance 预收款项
Qp{{O jD account current book 往来帐簿
'
R{ [Y) account of after-acquired property 事后取得的财产报告
4SmhtC account of defaulter 拖欠帐目
" MlY G6 account payable 应付帐款
ptX;-'j( account payee only [A/C payee only] 只可转帐；存入收款人帐户
q 4Q1Ib-<2 account receivable 应收帐款
{gzL}KL account receivable report 应收帐款报表
EWbFy"= account statement 结单；帐单；会计财务报表
xaejG/'iK account title 帐户名称；会计科目
7Qz Uw accountant's report 会计师报告
3.
Kh Accountant's Report Rules 会计师报告规则
!5pnl0D K* accounting and auditing procedure 会计与审计程序；会计与核数程序
O"^KX5 Accounting Arrangements 《会计安排》
gR%fv accounting basis 会计基础
5r@x$* >e accounting by Official Receiver 破产管理署署长呈交的帐目
" (/.3`g Accounting Circular 《会计通告》
@ 3FTf"#Y accounting class 会计类别
![ Fb~Egc accounting date 记帐日期；会计结算日期
7n
{uxE#U) accounting for money 款项核算
q0$}MB6 Accounting Officer 会计主任
Xn4U!<RT" accounting period 会计报告期；会计期
}VdohX- accounting policy 会计政策；会计方针
OSxr@ accounting practice 会计惯例
C}#JvNyQ accounting principle 会计准则
nT9B?P> accounting record 会计记录
vTN$SgzfCU accounting report 会计报告
8IbHDDS Accounting Services Branch [Treasury] 会计事务部〔库务署〕
gTm[ <Y Accounting Society of China 中国会计学会
a3JG&6- accounting statement 会计报表
!\2Xr{f accounting system 会计制度；会计系统
t yNT1F{ accounting transaction 会计事项；帐务交易
7@5} WNr accounting treatment 会计处理
9tWu >keu accounting year 会计年度
GVe[ )R accretion 增值；添加
BG/M3 accrual 应计项目；应累算数目
y?;&(Tcbt8 accrual basis 应计制；权责发生制
eA4@)6W P( accrual basis accounting 应计制会计；权责发生制会计
an= 8['X accrue 应累算；应计
b<NI6z8\ accrued benefit 应累算利益
3 `$- accrued charges 应计费用
K'Wg_ih A accrued cumulative preference share dividend 应累算的累积优先股股息
+,f|Y6L < accrued expenses 应累算费用
]^p6db zWe accrued interest payable 应付利息；应计未付利息
&+Xj%x.] accrued interest receivable 应收利息；应计未收利息
hgL wxJu accrued right 累算权益
W/L~&.' accruing profit 应累算的利润
V'^Hn?1^ accumulated fiscal reserve 累积财政储备
pq*W;6(- accumulated profit 累积利润；滚存溢利
|- %[Z accumulated reserve 累积储备
C65 (
m accumulation of surplus income 累积收益盈余
*6?h,Dt L acquired assets 既得资产
GBVw6+(c acquisition 收购；购置；取得
w/#k .YE acquisition cost 购置成本
L W
8LD|@ acquisition expenses 购置费用
C0Z
m v acquisition of 100% interest 收购全部股权
~A(fn:d acquisition of control 取得控制权
}$?x wcPU acquisition of fixed assets 购置固定资产
+"'cSA K acquisition of shell “买壳”
|1uyJ?% B acquisition price 收购价
?v p'
/l" act of God 天灾
QJ\
o"c acting partner 执事合伙人
mbK$_HvU active market 买卖活跃的市场；交投畅旺的市场；旺市
?I6 ! m~ active partner 积极参与的合伙人
\ym3YwP4/: active trading 交投活跃
4f:B 2x{ actual circulation 实际流通
jTH,GF actual cost 实际成本
v=R=K actual expenditure 实际开支；实际支出
_ ?]bd-E actual income 实际入息；实际收入；实际收益
pqmtN*zV actual market 现货市场
|VQ17*4ff1 actual price 现货价；实际价格
8m\* ~IX= actual profit 实际利润
g i#b U actual quotation 实盘；实际价位；实际报价
Q30A aG}f actual year basis 按实际年度计算
~7I XJeo n actuals 实货
"AMbU6 8 actuarial investigation 精算调查
|
U ) actuarial principle 精算原则
3A!`U6C( actuarial report 精算师报告
YzNSZJPD Actuarial Society of Hong Kong 香港精算学会
$F"'= +0 actuarial valuation 精算师估值
Qyx%:PE actuary 精算师
B>hf|.GI ad referendum agreement 暂定协议；有待覆核的协定
50q(8F-N ad valorem duty 从价税；按值征税
n** W ad valorem duty system 从价税制
d Z K /v ad valorem fee 从价费
-fKo~\Pr ad valorem tariff 从价关税
T)? : q additional allowance 额外免税额
h fZY5+Z< additional amount for unexpired risk 未过期风险的额外款额
|WwC@3) additional assessable profit 补加应评税利润
E">FH >8K} additional assessment 补加评税
lA>^k;+> additional commitment 额外承担
ia6%>^ additional commitment vote 额外承担拨款
8w /$!9[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W;!OxOWZJ additional dependent parent allowance 供养父母额外免税额
wr I66R}@ additional provision 额外拨款
uj;tmK>; additional stamp duty 附加印花税
.5*5S[ additional tax 补加税罚款；补加税款
G'<:O(Imu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Mtq\ xF,/+ adjudged bankrupt 被裁定破产
/vO8s?? adjudicated bankrupt 裁定破产人
8T-/G9u adjudication fee 裁定费；评定印花税额手续费；评估契据费
cuzU *QW"g adjudication of bankruptcy 裁定破产；宣告破产
'-c
*S]: r adjudication of insolvency 裁定无力偿还债务
/6",#B}%b adjusted actual 经调整的实数；调整后的实数
|7ct2o~un adjusted current assets 经调整的流动资产；调整后的流动资产
imw,Nb adjusted figure 经调整的数字；调整后的数额
"%]<Co<S adjusted liabilities 经调整的负债；调整后的负债
?"04u*u3 adjusted loss 经调整的亏损；调整后的亏损
)}w2'(!X8 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
PgHe;^?j adjusted profit 经调整的利润；调整后的利润
In13crr4! adjusted surplus 经调整的盈余额；调整后的盈余额
x#
M MrV&M adjusted value 经调整的价值；调整后的价值
m ' HAt ~ adjustment 调整；修订；理算〔保险〕
|z1er"zR ) adjustment centre 调剂中心
_[F (8Q x" adjustment lag 调整过程的时间差距；调整时差
b$FK}D5 adjustment mechanism 调整机制
F/p/&9 adjustment of loss 亏损调整
)<YfLDgTs adjustment process 调整过程；调整程序
6.5E
d- adjustment range 调整幅度
s R/z)U_ administered exchange rate 受管制汇率
O?,Grn%'. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Pa)'xfQ$Y6 administration expenses 行政费用
M18 > %zM administration fee 手续费；行政费
5?l8;xe`{f administration in bankruptcy 破产管理
x
Z p` administration order 遗产管理令
gi { rqM administrator 管理人；遗产管理人
%vn "tp administrator of the estate 遗产管理人
KEfN!6 admission of debt 债项承认书
Uzh#z eZ`< admission of proof 接纳债权证明
cPunMHD advance 放贷款项；垫付款项；预支款项；预付款项
qh9d .Q+n advance account 暂支帐目；预付款帐户
O1+OE!w advance compensation 预付补偿金
Q rBb! .r advance from shareholder 股东垫款
L;RHs hT y advance pending reimbursement 预支以待日后付还
{:;6 * W advanced economy 先进经济体系
c o 8bnH advancement 预付；预付财产
( fNG51h! advances warrant 垫款令
qkXnpv advancing 贷出
(}B3df adverse balance 逆差
d)>b/0CZ adverse exchange 逆汇
*RYok{w advertisement addressed to shareholders 在报章刊登的致股东通告
L0\~ K~q advice for collection 托收通知书
x qSoE[<v advice of drawing 提款通知书；汇票通知书
,F %2'W advice of payment 付款通知
R<djW5 ()f Advisory Committee [Securities and Futures Commission]
i 1dE.f ; 谘询委员会〔证券及期货事务监察委员会〕
8yCt(ms Advisory Committee on Diversification 经济多元化谘询委员会
&c[ISc>N{ affidavit 誓章；遗产申报誓章
Uv ) B affidavit of no receipt 述明无收款的誓章
7m$EZTw? affiliate 联号；联营公司；附属公司
mP*Ct6628n affiliated company 附属公司；联号；联营公司
N I
r"i2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(zr 2b affordability 负担能力
d H N"pNNs African Development Bank [AfDB] 非洲开发银行
"f~*4g after-acquired property 事后取得的财产
l4b L N after-hours dealing 市后交易
po9f[/s'+o after-tax profit 税后盈利；税后利润；税后溢利
_.%U}U agency agreement 代理协议
Talmc|h agency expenses 代理机构的开支
"L NLM agency fee 代理费
=O%Hf bx Agency Law 《代理法》
+-r ~-b s agent 代理人；承销人
ctOBV agent of company 公司代理人
F,8 ?du] agent's fee 代理人费；经纪费
y
g:&cIr, aggregate 总计；总数；总体数字
#_SsSD=.Sy aggregate amount 总款额；总额
6n A/LW\x aggregate assets and liabilities 总体资产与负债
WhT5N E9t aggregate at constant price 按固定价格计算的总体数字
Ev Ye1Y- aggregate demand 总需求
k*4!rWr0r& aggregate gross position 总持仓量
%ZsdCQc{` aggregate limit 总限额
HT:V;?" aggregate of salaries tax 合计薪俸税
^>/~MCyM. aggregate performance 总体表现；总体业绩
XjXz#0nR aggregate supply 总体供应
b|-}?@&7&q aggregate surplus 总盈余
SPT?Tt aggregate total 整体总额
W" Tj.oCUG aggregate value 总值；合计价值
#=V\WQb aggregated basis 合计基准
_I?oR.ON33 aggregated net chargeable income 合计应课税入息实额
+ mP VI aggregation 合并计算；合计；总和
5pU/X.lc aggregation of incomes of husband and wife 夫妇入息合并计算
6e>P!bo aggregation of property 财产的总和
@?JFqwq! agio 差价；贴水
6$)FQ
U 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》
8'PK}heBU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M3G ecjR 《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》
m Ce"=[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h_HPmh5 《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》
mY[* (a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B 3 |G&Kg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(u4'*[o\t agreement for a settlement 授产协议
-}1TT@ agreement for assignment 转让协议
3a?|}zr4 agreement for sale 售卖协议；买卖协议
od)ssL&E~ agreement for sale and purchase 买卖协议
R=2"5Hy= agreement for the payment of interest 支付利息协议
e sM r @Oc agreement for the repayment of money 还款协议
x7xMSy agreement of reinsurance 再保险协议
.uinv
Agricultural Bank of China 中国农业银行
JU#m?4g air passenger departure tax 飞机乘客离境税
'g tcy Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cT5BB R airport tax 机场税
p\P) alcohol duty 酒精税
=w!2R QB alienation 让与；让渡；转让
Wl7S<>hg4 alimony 生活费；赡养费
Q?V+
0 J All Ordinaries Index [AOI] 所有普通股指数
*/HW]x|?V~ all risks 全险；综合险
9m.MGJbQ_f All Sales Record for Stock Market 《股票市场成交报告》
Wn{MY=5Y Allied Capital Resources Limited 新联财务有限公司
V x{
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O\SH;y,N allocation letter 拨款信件
Jot7
L%,TB allocation of fund 分配款项；预留款项
6p9 { z42 allocation of profit 利润分配；溢利分配
V.%LA. 8 allocation warrant 拨款令
hSz_e allotment 分配；配股
'|<r[K allotment notice 股份配售通知；配股通知
]N2!
'c allotment of shares 股份分配
D*>#]0X allowable 可获宽免；免税的
][b|^V allowable business loss 可扣除的营业亏损
GXIzAB( allowable expenses 可扣税的支出
~o/k?l allowance 免税额；津贴；备抵；准备金
SQhVdYU1' allowance for debts 债项的免税额
Faa>bc~E allowance for depreciation by wear and tear 耗损折旧免税额
{6WG allowance for funeral expenses 殡殓费的免税额
q 7 <d|s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
OR*JWW[] allowance for repairs and outgoings 修葺及支出方面的免税额
3HBh
3p 5 allowance to debtor 给债务人的津贴
t|V<K^ alteration of capital 资本更改
&AOGg\ alternate trustee 候补受托人
1r}; cY6 amalgamation 合并
1Y&W>p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k s\q^ten ambit of charges 征税范围；收费范围
-`D YDIr amended valuation 经修订的估值
W~ 2,J4= American Commodities Exchange 美国商品交易所
h _{f_GQ" American Express Bank Limited 美国运通银行
]8fn1Hx\ American Stock Exchange 美国证券交易所
L"/ ?[B": amortization 摊销
)bR0 > 3/ amount due from banks 存放银行同业的款项
IC5QH<.$C amount due from banks abroad 存放海外银行同业的款项
x .Egl4b3 amount due from holding companies 控股公司欠款
%)r:!R~R amount due from local banks 存放本港银行同业的款项
J
<;xkT1x amount due to banks 银行同业的存款
<ch}]-_ amount due to banks abroad 海外银行同业的存款
N$=9R amount due to holding companies 控股公司存款
39hep 8+ amount due to local banks 本港银行同业的存款
#g0_8> t amount due to outport banks 外埠银行同业的存款
#HH[D;z amount for note issue 发行纸币的款额
$ ,J }w%A amount of bond 担保契据的款额
%\(-<aT amount of consideration 代价款额
|(ab0b # amount of contribution 供款数额
qJ(u ak amount of indebtedness 负债款额
BC/5 bA amount of principal of the loan 贷款本金额
1Ml<> amount of rates chargeable 应征差饷数额
+uSp3gE" amount of share capital 股本额
CQNMCYjg(R amount of sums assured 承保款额
<tBT?#C9+ amount of variation 变动幅度
9 " t; 6 amount of vote 拨款数额
_@y uaMoW= amount payable 应付款额
||Owdw|{ amount receivable 应收款额
VBQAkl?(}4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)DhE~ analysis 分析
YPGzI]\ ancillary risk 附属风险
W^h,O+vk annual account 周年帐目；周年帐目报表；年度决算；年结
fv#ov+B annual accounting date 年结日期
" acI:cl?, annual allowance 每年免税额；年积金；年度津贴；年津
8b.k*,r> annual balance 年度余额
P8}IDQ9 annual disposable income 每年可动用收入
BO4;S/ O annual estimates 周年预算
`,xO~_
e> annual fee 年费
p<(a );<L annual general meeting 周年大会
<Vk}U annual growth rate 年增率；每年增长率
@IsUY(Gu annual long-term supplement 长期个案每年补助金
?4U4o<
annual pensionable emolument 可供计算退休金的年薪
xT_"` @ annual report 年报
|" WL Annual Report on the Consumer Price Index 《消费物价指数年报》
S9P({iZK annual return 周年报表；周年申报表；每年报税表格
vD9\i*\2 Annual Return Rules 《周年报表规则》
>qB`0 3> annual review of consumer prices 每年消费物价回顾
ULxQyY;32 annual roll-forward basis 逐年延展方式
F<4 :P= annual salary 年薪
yna!L@ *@, annual statement 年度报表；年度决算表
,hu@V\SKv 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
f .uuXK annuitant 年金受益人
=WUL%Mf W annuity 年金
vR:#g;mnk annuity contract 年金合约
D.:`]W| annuity on human life 人寿年金
vT0Op e6m antecedent debt 先前的债项
Pe,k y>ow ante-dated cheque 倒填日期支票
TK18U*z7J anticipated expenditure 预期开支
S+~;PmN9qL anticipated net profit 预期纯利
x%r$ /= anticipated revenue 预期收入
XJPIAN~l anti-inflation measure 反通货膨胀措施
& ;.rPU anti-inflationary stance 反通货膨胀立场
&_-=(rK apparent deficit 表面赤字
5I 2 h(Td apparent financial solvency 表面偿债能力
'%t$m f!nV apparent partner 表面合伙人
v~Dobk/n application for personal assessment 个人入息课税申请书
F?R6zvive application of fund 资金应用
P$Vh{]4i{ application to release as liquidator and to destruct the books of accounts and documents
fsPNxy"_ 申请免除清盘人职务及毁灭帐簿与文件
EBW*v ' appointed actuary 委任精算师
8 <;.[l appointed auditor 委任核数师；委任审计师
DvQV_D appointed trustee 委任的受托人
]gVA6B?&9 appointer 委任人
B=K<k+{6" apportioned pro rata 按比例分摊
? OF $J|h apportionment 分配；分摊
QxLrpM"O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
VnSO>O apportionment formula 分摊方程式
9) ]`le apportionment of estate duty 遗产税的分摊
hNZ_=
<D! appraisal 估价；评估
53:u6bb; appreciable growth 可观增长
N*|EfI|X appreciable impact 显着影响
d+v| &y N appreciable increase 可观增长
TM{m:I:Z*n appreciation 增值；升值
o
g9|}E> appreciation against other currencies 相对其他货币升值
?> *d82yO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yW1N &$n appreciation tax 增值税
XchD3p+uB appropriation 拨款；拨用；拨付
D*~Q;q> appropriation account 拨款帐目
w^&UMX} Appropriation Bill 拨款法案
PSu]I?WF appropriation-in-aid system 补助拨款办法
dnC" ` approved assets 核准资产
/<LjD approved basket stock 认可一篮子证券
6wB
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ef{Hj[8 approved charitable donation 认可慈善捐款
*vRHF1)L approved charitable institution 认可慈善机构
eWm'eO approved currency 核准货币；认可货币
<:/aiX8 approved estimates 核准预算
v"(6rZsa approved estimates of expenditure 核准开支预算
Z"Hq{?l9 approved overseas insurer 核准海外保险人
:RB7#v={ approved overseas trust company 核准海外信托公司
*8a[M{-X approved pooled investment fund 核准汇集投资基金
=v\}y+
Yh approved provident fund scheme 认可公积金计划
y@*4*46v approved provision 核准拨款
3=ME$%f approved redeemable share 核准可赎回股份
rjcH[U( approved regional stock 认可地区性证券
7mi*#X} approved retirement scheme 认可退休金计划
g~K- 'Nw approved subordinated loan 核准附属贷款
bt=D<YZk arbitrage 套戥；套汇；套利
8M!9gvcaO arbitrageur 套戥者；套汇者
$<Gt^3e arbitrary amount 临时款项
EB+4]MsD arrangement 措施；安排；协定
u"v$[8 arrears 欠款
"[["naa arrears of pay 欠付薪酬
9mM Q arrears of revenue 逾期未收税款；逾期未收的帐项
h6LjReNo articles of association 组织章程；组织细则；组织章程细则
t"%~r3{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>^9j>< Z ascertainment of profit 确定利润
iWW!'u$+I` "Asia Clear" “亚洲结算系统”
u SZfim@Z7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i`CNgScF> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N|>MqH,Bt Asian Development Fund [ADF] 亚洲发展基金
<LBCu ; Asian dollar bond 亚洲美元债券
aRWj+[[7y Asian dollar market 亚洲美元市场
Dy. |bUB!f Asian dollar rate 亚洲美元利率
mL }Wan Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u_ :gqvC= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/P3Pv"r|8] asked price 沽盘；喊价；索价；卖方报价
L)|hjpQ assessable income 应评税入息
FN sSJU3ld assessable loss 应评税亏损
U/U_q-z] assessable profit 应评税利润
olo9YrHn assessable value 应评税值
/8_x]Es/ assessed profit 估定利润
p |;#frj assessed value 经评估价值
E?K(MT&@ assessment 评税；评定；估价；评税单
t x1TtWo assessment number 评税编号；估价编号
2- g 5Gb2| assessment of additional tax 补加税评税
d<\X )-" assessment of performance 业绩评估；实绩评价
k~<ORnda Assessor 评税主任
L-|7
& asset price bubbles 资产价格泡沫
<Vyl*a{% asset-backed securities 具资产保证的证券
/*S6 /# assets accretion 资产增值
}F V_jJ assets and liabilities 资产与负债
P1TTaY u assets betterment statement 资产递增表；资产改进表
'zt}\ Dt assets lending 实物放款；有抵押贷款
o~:({ assets of the company passing on the death 死者去世时转移的公司资产
&{M-<M assets pledged as security for liabilities 用作负债抵押的资产
\3U.;}0_X assets portfolio 资产投资组合
$dt*
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uX7"u*@Q*~ assets quality 资产质素
)buy2#8UW assets realization 资产变现
O'k<4'TC assets refinancing arrangement 资产再集资安排
%tkL <e assets securitization 资产证券化
gY-}!9kW] assets situated outside Hong Kong 在香港以外地方的资产
JKYl assets stripping 削减资产；拆卖资产
<3k9 y^0 assets value 资产值
\@6w;tyi assignee 承让人
B$97"$#u assignment 转让；转让书；转让契
$I4J Kh assignment of interest 权益转让
G
@L `[Wu assignment of letters patent and trade mark 专利证书及商标转让
r`0oI66B/ assignment of property 物业转让；物业转让书
14-uy.0 [ assignment right 转让权
@DR?^
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H0lAu]~R_W associate 有联系的人；有关连人士；相联者；合伙人；联系人
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SCu Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d5LL(
" associate member 附属会员
[DSzh i] associated body corporate 相联法人团体
J72kjj&C associated company 相联公司；联属公司
]CnT4[f! associated corporation 相联法团
_B==S4^/yU Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[QT
H ~ 公认会计师公会〔英国〕
UUgc > Association of Futures Exchange Brokers 香港期货经纪协会
;2eZa|M*q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`@ Ont+ association of underwriters 承保人组织
ss7Z-A 4z assumption of control 接管
~m7?:(/lb assurance 担保；保险；转易；转易书
&uj q6~# assurance of interest 权益的转易
)!`>Q|]}Zd at 19XX price 按一九ＸＸ年价格计算
/EM=!@ka at a discount 按赔价计算；按贴水价格计算；打折扣
eNt1P`2[ at a premium 按溢价计算；按升水价格计算
LCpS}L; at call 通知付款；按通知
?
i|LO at constant market price 按固定市价计算
5m6I:s`pK at constant price 按固定价格计算
>RmL0d#B at cost 按成本计算
c$%I^f}' at current market price 按当时市价计算；按现时市价计算
6k\8ulHw at current price 按当时价格计算；按现时价格计算
7LW %:0 at factor cost 按要素成本计算；按生产要素成本计算
$xj> j at money-of-the-day price 按付款当日价格计算
euh rEjwkH at or better 按指定或较佳价位〔买卖指令〕
'F8:| g at par 按面值计算；平价
& >a uW}r at sight 见票即付
u@[JX1&3"n at the close 按收市盘
{f% x8t$ at the opening 按开市盘
)d?L*X~y' attestation 见证；见证条款
5fhe{d"si at-the-money option 平价期权
T
3 +lYE attorney 受权人；受托代表人
pXxpE v attornment 新拥有人承认书
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c)v0_ attributable profit 可归属利润
pB]+c%\ attributable share value 可归属股份价值
Je~Ybh Auckland Stock Exchange 奥克兰证券交易所
]M9r<x* auction 拍卖
ZEU/6. auctioneer 拍卖商
%?:eURQ audit 审计；核数
=g^JJpS Audit Commission 审计署
{B6tGLt#bf Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`OyYo^+D|. 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〕
Rwz (20n\^ audit review 帐目审查
Q(YQ$ i"S Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(=i+ {
3`| audited account 审计帐目；经审计的帐目
_Nq7_iT0 audited annual account 经审计的周年帐目
iX'#~eK*< audited balance sheet 经审计的资产负债表
'^6x-aeq[D auditor 核数师；核数主任；审计师
#v 4q:&yKf auditor's certificate 核数师证明书；审计师证明书
lW YgIpw auditor's report 核数师报告；审计师报告
-jsk-, Aussie bond 澳元债券
m3K .\3 austerity budget 紧缩预算
6/ thhP3`- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
wS1zd? Australia All Ordinaries Index 澳洲所有普通股票指数
]^CNC0
Australian Dollar [AUD] 澳元
)h?Pz1-W1 Australian Options Market 澳大利亚期权市场
? qjlWCV|e Australian Securities Commission 澳洲证券事务监察委员会
!+I!J
s" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P"mD 73a Australian Stock Exchange 澳大利亚证券交易所
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u}tU v3 Austrian Schilling [ATS] 奥地利先令
tqe8:\1yK authentication 认证；鉴证
a )Ca:p authority to purchase 委托购买证；委购书
$T80vEi+u authorization 认可；核准；授权；授权书
u~^d5["T authorization by direction 指示授权
9"~,ha7S$ authorization by instruction 指令授权
h wfKgsm authorization by warrant 令状授权
Va m4/6 authorization of unit trust 单位信托的认可
;O7<lF\7o authorized agent 指定代理人
)o8]MWT\; authorized capital 法定资本
o}K!p %5_ authorized clerk 出市员
f"G?#dW/1 authorized dealer 认可交易商
aC2\C=ru_ authorized financial institution 认可财务机构
eE-@dU? authorized fund 认可基金
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authorized fund house 获授权的基金公司；认可基金公司
'hi.$ G_R authorized institution 认可机构
=m?x| Zc_v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/!Ng"^.e authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
% 7~~*_G authorized insurer 获授权保险人；获认可承保人
H #;-(`F authorized investment 特准投资项目
!* C9NX authorized person 获授权人
<);Nc1 authorized representative 获授权代表
$R[ggH& authorized share capital 法定股本
AR-&c 3o automated quotation system 自动报价系统
Xy(o0/7F9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
u`vOKajpH$ 自动交易系统〔香港期货交易所有限公司〕
7 a}qnk % automatic adjustment mechanism 自动调整机制
DVq 5[ntG automatic adjustment system 自动调整系统
.3.oan*i Automatic Clearing House 自动票据交换所
gf8DhiB automatic exchange rates accumulation system 自动化汇率累集系统
ES l</"<J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$NtbI:e{ automatic teller machine [ATM] 自动柜员机
oopACE> autopay 自动转帐
g"iLhm` L available assets 可用资产
g0D(:_QXp: available fiscal reserve 现存财政储备
,!s;o6|*y available profit 可用利润
\We\*7^E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8 3wa{m: average 平均；平均数；海损
sSMcF[]@2I average basic salary 平均基本薪金
}QL 2#R average consumer expenditure 平均消费开支；一般消费开支
8&"@6/)[ average cost 平均成本
WU
-_Y ^ average cost of land production 增辟土地平均成本
7 5LIQ!G|= average daily turnover 平均每日成交额
/i#~#Bn| average daily wage rate 平均每日工资率
czV][\5 average expenditure pattern 平均开支模式
T.sib& R average growth rate 平均增长率
*3A[C-1~. average net fixed assets 固定资产平均净值
(hn@+hc average of relatives 相对价格平均数
6 :(*u{ average price 平均价格
Iu` xe average propensity to consume 平均消费倾向；一般消费倾向
S=o1k average propensity to save 平均储蓄倾向；一般储蓄倾向
S 6r$n average rate 平均率
=hO0 @w average revenue 平均收入；平均收益
HNRZ59Yyq average stock 平均库存；平均存货
X;I;CZ={ average yearly rent 平均年租
sacaL4[_< avoidance of double taxation 避免双重课税
jz%%r Q( avoidance of tax 避税
