A:
/^ {BUo A share Ａ股；甲类股份
rB~W Iu abatement of tax 减税；减扣免税额
i@5[FC ABN AMRO Bank N.V. 荷兰银行
Snly UP~P above-the-line expenditure 线上项目支出；经常预算支出
qW:)!z3\ above-the-line receipt 线上项目收入；经常预算收入
G|w=ez ABSA Asia Limited 南非联合亚洲有限公司
X =JmF97 absolute change 绝对数值变更
sbkQ71T: absolute expenditure 实际开支
}eQRN<}P absolute guideline figure 绝对准则数字
9//+Bh absolute interest 绝对权益
W%2
80\h absolute order of discharge 绝对破产解除令
V=He _9B absolute profit margin 绝对利润幅度
XY.5Rno4 absolute value 实值；绝对值
@RFs/ ' absolutely vested interest 绝对既得权益
\I- #1M absorbed cost 已吸收成本；已分摊成本
TC~Q
G$NW absorption 吸收；分摊；合并
ne61}F"E absorption rate 吸收率；摊配率；分摊率
a {}|Bf< ACB Finance Limited 亚洲商业财务有限公司
<}U'V}g acceptable form of reciprocity 合理的互惠条件
L9Z;:` `p acceptable rate 适当利率；适当汇率
(iJ1
;x acceptance agreement 承兑协议
!MD NE*_ acceptance for honour 参加承兑
)D'^3) FF acceptor 承兑人；接受人；受票人
u <q :$ acceptor for honour 参加承兑人
X8dR+xd accident insurance 意外保险
+;g {$da5 Accident Insurance Association of Hong Kong 香港意外保险公会
[3l*F accident insurance scheme 意外保险计划
CM )Q& : accident year basis 意外年度基准
g*)K/Z0pJ$ accommodation 通融；贷款
u~
~R9 . accommodation bill 通融票据；空头票据
C 3 hv* accommodation party 汇票代发人
oRKEJ Nps account balance 帐户余额；帐户结余
pL1Q7&&c0 account book 帐簿
8zLY6@ account collected in advance 预收款项
Cz4) Y z account current book 往来帐簿
`b 8v1Os^2 account of after-acquired property 事后取得的财产报告
f\+f o account of defaulter 拖欠帐目
~U(,TjJb account payable 应付帐款
Qu=LnGo~P account payee only [A/C payee only] 只可转帐；存入收款人帐户
nVu&/ account receivable 应收帐款
f)c~cJz<q account receivable report 应收帐款报表
Q$obOEr2( account statement 结单；帐单；会计财务报表
)% SkJ account title 帐户名称；会计科目
ihh4pD27g accountant's report 会计师报告
Q9d`zR] Accountant's Report Rules 会计师报告规则
MS(JR accounting and auditing procedure 会计与审计程序；会计与核数程序
yKXff1^M Accounting Arrangements 《会计安排》
e__@GBG accounting basis 会计基础
Ft w;Yz accounting by Official Receiver 破产管理署署长呈交的帐目
l$K,#P<) Accounting Circular 《会计通告》
AM"Nn
L" accounting class 会计类别
4!a sT;`' accounting date 记帐日期；会计结算日期
Q6o(']0 accounting for money 款项核算
R1F5-#?'E Accounting Officer 会计主任
{7!UQrm< accounting period 会计报告期；会计期
"G-1>:
accounting policy 会计政策；会计方针
p~ C.IG accounting practice 会计惯例
<9 =9b_z accounting principle 会计准则
YY?a>j."a accounting record 会计记录
/&u<TJ4 accounting report 会计报告
N=:5eAza Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0JgL2ayIVI Accounting Society of China 中国会计学会
^ mAYBOE accounting statement 会计报表
]0;86 4X0 accounting system 会计制度；会计系统
2j(h+?N7k accounting transaction 会计事项；帐务交易
fgNU03jp^x accounting treatment 会计处理
K.G$ ]H accounting year 会计年度
=. y* _Ja accretion 增值；添加
HL /b S/KX accrual 应计项目；应累算数目
-p-B2?)A accrual basis 应计制；权责发生制
`X,yM-( accrual basis accounting 应计制会计；权责发生制会计
rC:?l(8ng3 accrue 应累算；应计
#`GY}-hL! accrued benefit 应累算利益
TI9UXa:V\ accrued charges 应计费用
< <D$+@wxm accrued cumulative preference share dividend 应累算的累积优先股股息
)uv= S;+ accrued expenses 应累算费用
$Vc~/> accrued interest payable 应付利息；应计未付利息
ut >4U'.H accrued interest receivable 应收利息；应计未收利息
v7% X@j]ji accrued right 累算权益
t9&c E:n accruing profit 应累算的利润
` cx]e accumulated fiscal reserve 累积财政储备
$? ,a[79 accumulated profit 累积利润；滚存溢利
Tirux ; accumulated reserve 累积储备
Xh J,"=E+ accumulation of surplus income 累积收益盈余
5TBp'7 /s~ acquired assets 既得资产
K"<PGOF acquisition 收购；购置；取得
<Sz52Suh> acquisition cost 购置成本
h'
!im Q acquisition expenses 购置费用
\%sVHt`c acquisition of 100% interest 收购全部股权
,>t6 9 Ad acquisition of control 取得控制权
\#68;)+= acquisition of fixed assets 购置固定资产
Ku&!?m@C acquisition of shell “买壳”
%/>xO3"T acquisition price 收购价
X 2tk[Kr act of God 天灾
{;2vmx9 acting partner 执事合伙人
vP7K9K x active market 买卖活跃的市场；交投畅旺的市场；旺市
GDYFU* 0 active partner 积极参与的合伙人
9%* wb`& active trading 交投活跃
>3awn *N actual circulation 实际流通
Kj=b[ e% actual cost 实际成本
y 9#$O(G actual expenditure 实际开支；实际支出
SXao|{?O actual income 实际入息；实际收入；实际收益
p3/*fH98 actual market 现货市场
Z):n c% S actual price 现货价；实际价格
I@Xn3oN actual profit 实际利润
*9)SmS s actual quotation 实盘；实际价位；实际报价
b3wM; jv actual year basis 按实际年度计算
mMMQ|ea actuals 实货
o ]I jK actuarial investigation 精算调查
IVr 2y8K actuarial principle 精算原则
.I}: m%zv actuarial report 精算师报告
DmXcPJ[9 Actuarial Society of Hong Kong 香港精算学会
R),zl_d_ actuarial valuation 精算师估值
.1 %T
W) actuary 精算师
C"lJl k9g^ ad referendum agreement 暂定协议；有待覆核的协定
0A{/B/r ad valorem duty 从价税；按值征税
#YD r% >j ad valorem duty system 从价税制
nC {K$ ad valorem fee 从价费
g*w<* ad valorem tariff 从价关税
K78rg/` additional allowance 额外免税额
1<ro7A4hK additional amount for unexpired risk 未过期风险的额外款额
X-Wz:NA additional assessable profit 补加应评税利润
*&Z7m^`FQ additional assessment 补加评税
WvHw{^(lF additional commitment 额外承担
L6>pGx additional commitment vote 额外承担拨款
,G#.BLH
cX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g'];Estb~ additional dependent parent allowance 供养父母额外免税额
9 2MTX
Osp additional provision 额外拨款
[FUjn I additional stamp duty 附加印花税
<o2r~E0r3 additional tax 补加税罚款；补加税款
kY]W
Qu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
iYnEwAoN; adjudged bankrupt 被裁定破产
;,&8QcSVY adjudicated bankrupt 裁定破产人
&[2U$ `P`V adjudication fee 裁定费；评定印花税额手续费；评估契据费
+.y
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uP\lCqK, adjudication of insolvency 裁定无力偿还债务
iqnJ~ g adjusted actual 经调整的实数；调整后的实数
/~4 "No@ adjusted current assets 经调整的流动资产；调整后的流动资产
%!ebO*8q adjusted figure 经调整的数字；调整后的数额
b| SE<\ adjusted liabilities 经调整的负债；调整后的负债
K
~ 44i adjusted loss 经调整的亏损；调整后的亏损
VL[)[~^ 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
g PC*b+ adjusted profit 经调整的利润；调整后的利润
LJX-AO.4 adjusted surplus 经调整的盈余额；调整后的盈余额
)} DUMq7 adjusted value 经调整的价值；调整后的价值
pf4 ^Bk}e adjustment 调整；修订；理算〔保险〕
e T'nl,e| adjustment centre 调剂中心
Vtppuu$ adjustment lag 调整过程的时间差距；调整时差
9+,R`v adjustment mechanism 调整机制
c:8 3L Z adjustment of loss 亏损调整
^$%Z! uz adjustment process 调整过程；调整程序
)Qm[[p nj adjustment range 调整幅度
"uLjIIl administered exchange rate 受管制汇率
+!f =jg06 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
? muzU.h"z administration expenses 行政费用
B=
keBO](@ administration fee 手续费；行政费
%LXM+<N8 administration in bankruptcy 破产管理
4h6k`ie!$ administration order 遗产管理令
5 ,0d administrator 管理人；遗产管理人
`RMI(zI3g. administrator of the estate 遗产管理人
DoC(Z)o admission of debt 债项承认书
t weY'x.{ admission of proof 接纳债权证明
UN"(5a 8. advance 放贷款项；垫付款项；预支款项；预付款项
b]E|* advance account 暂支帐目；预付款帐户
+7Kyyu)y@ advance compensation 预付补偿金
( *G\g=D advance from shareholder 股东垫款
cNzt%MjP advance pending reimbursement 预支以待日后付还
?Z\Yu' advanced economy 先进经济体系
2!N8rHRt advancement 预付；预付财产
J==SZ v advances warrant 垫款令
Oo?,fw advancing 贷出
4E44Hzs adverse balance 逆差
D[O {(< 9 adverse exchange 逆汇
?}Z1(it0 advertisement addressed to shareholders 在报章刊登的致股东通告
FZB~|3eq{ advice for collection 托收通知书
$ _8g8r} advice of drawing 提款通知书；汇票通知书
<"o"z2 advice of payment 付款通知
hO{cvHy` Advisory Committee [Securities and Futures Commission]
.s/fh k , 谘询委员会〔证券及期货事务监察委员会〕
*9ywXm&? Advisory Committee on Diversification 经济多元化谘询委员会
Ba\6?K affidavit 誓章；遗产申报誓章
3 p?KU- affidavit of no receipt 述明无收款的誓章
T+LJ* I 4 affiliate 联号；联营公司；附属公司
7z_;t9Y affiliated company 附属公司；联号；联营公司
cYNJhGY affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-Xz?s affordability 负担能力
OT
%nr zP African Development Bank [AfDB] 非洲开发银行
uGdp@]z&8Q after-acquired property 事后取得的财产
G0n' K B after-hours dealing 市后交易
'2 hbJk after-tax profit 税后盈利；税后利润；税后溢利
JT[*3 h agency agreement 代理协议
uhN%Aj\iu( agency expenses 代理机构的开支
fIoIW&iy agency fee 代理费
;0ME+]`"3 Agency Law 《代理法》
s?WCnT agent 代理人；承销人
n{*e 9Aw agent of company 公司代理人
F2(q>#<_ agent's fee 代理人费；经纪费
v;{{ y- aggregate 总计；总数；总体数字
Uadr># C* aggregate amount 总款额；总额
y(
r1I[W' aggregate assets and liabilities 总体资产与负债
D Om[*1@^ aggregate at constant price 按固定价格计算的总体数字
XwM611 aggregate demand 总需求
2E Q 6J aggregate gross position 总持仓量
0;sRJ aggregate limit 总限额
! BU)K'mj aggregate of salaries tax 合计薪俸税
_9:@Vl]Q@ aggregate performance 总体表现；总体业绩
xChI ,~i aggregate supply 总体供应
lA>\Ko aggregate surplus 总盈余
j:5%ppIY aggregate total 整体总额
,1Qd\8N9 aggregate value 总值；合计价值
&O[s: aggregated basis 合计基准
7#;vG>] aggregated net chargeable income 合计应课税入息实额
jdeva t,&u aggregation 合并计算；合计；总和
j-]&'-h}# aggregation of incomes of husband and wife 夫妇入息合并计算
QzGV.Mt2 aggregation of property 财产的总和
%IL6ix agio 差价；贴水
kfC0zd+ 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》
>KG E- Yzj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4{9d#[KW 《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》
>5~7u\# 9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]T O/kl/ 《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》
} :iBx Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zIQzmvf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Hv#q:R8 agreement for a settlement 授产协议
lD ;'tqaC agreement for assignment 转让协议
F-n"^.7 agreement for sale 售卖协议；买卖协议
]pTvMom$6 agreement for sale and purchase 买卖协议
~WVO agreement for the payment of interest 支付利息协议
gL$&@NY agreement for the repayment of money 还款协议
bC@k>yC- agreement of reinsurance 再保险协议
z?8~[h{i% Agricultural Bank of China 中国农业银行
~4.r^)\ air passenger departure tax 飞机乘客离境税
gLj?Ys Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.M|>u_<Qd airport tax 机场税
f<[jwhCWV alcohol duty 酒精税
#*q2d alienation 让与；让渡；转让
s #:% x# alimony 生活费；赡养费
OKuD" All Ordinaries Index [AOI] 所有普通股指数
HgJb4Fi all risks 全险；综合险
~pP0|B*% All Sales Record for Stock Market 《股票市场成交报告》
w=r&?{ Allied Capital Resources Limited 新联财务有限公司
Z IxRyo-i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E|Bd>G allocation letter 拨款信件
r $)$n&j allocation of fund 分配款项；预留款项
;##]G=% allocation of profit 利润分配；溢利分配
lXrD!1F allocation warrant 拨款令
g: %9jf allotment 分配；配股
"#^MUQ!a allotment notice 股份配售通知；配股通知
O]u",J 5 allotment of shares 股份分配
fhp)S", allowable 可获宽免；免税的
RcY[rnI6 allowable business loss 可扣除的营业亏损
s B}]yw allowable expenses 可扣税的支出
H;_yRUY9 allowance 免税额；津贴；备抵；准备金
-@%%*YI> allowance for debts 债项的免税额
h sce:T B allowance for depreciation by wear and tear 耗损折旧免税额
+KK$0pL allowance for funeral expenses 殡殓费的免税额
> POO-8Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ayp b allowance for repairs and outgoings 修葺及支出方面的免税额
5P^ U_ allowance to debtor 给债务人的津贴
,^T]UHRO alteration of capital 资本更改
D\L!F6taS alternate trustee 候补受托人
wuK=6RL amalgamation 合并
~bU7QLr ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ol!86rky ambit of charges 征税范围；收费范围
H 9"= p amended valuation 经修订的估值
oC dGQ7G} American Commodities Exchange 美国商品交易所
T@+Cl Z i American Express Bank Limited 美国运通银行
(*^DN{5 American Stock Exchange 美国证券交易所
+!>L Y amortization 摊销
dBEIMn@ amount due from banks 存放银行同业的款项
:=g.o;(/N amount due from banks abroad 存放海外银行同业的款项
?#[)C=p]z amount due from holding companies 控股公司欠款
r7z6__ _ amount due from local banks 存放本港银行同业的款项
G\H q/4 amount due to banks 银行同业的存款
'qeP6}M amount due to banks abroad 海外银行同业的存款
T nxKR$Hoh amount due to holding companies 控股公司存款
5rN _jC*U amount due to local banks 本港银行同业的存款
2RNrIU I2 amount due to outport banks 外埠银行同业的存款
IlZu~B9c amount for note issue 发行纸币的款额
xe:' 8J6L amount of bond 担保契据的款额
N )OCSeh amount of consideration 代价款额
#qL9{ P<} amount of contribution 供款数额
n
E :'Zxj amount of indebtedness 负债款额
(9.yOc4 amount of principal of the loan 贷款本金额
}Jxq'B amount of rates chargeable 应征差饷数额
{Bs+G/?o/ amount of share capital 股本额
O8 RzU g& amount of sums assured 承保款额
4
eh=f!(+ amount of variation 变动幅度
XoL[
r67Z amount of vote 拨款数额
9`X&,S~e amount payable 应付款额
;w6s<a@Zh amount receivable 应收款额
XeUp r N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y}1 P~ analysis 分析
X\A]"su ancillary risk 附属风险
v&0d$@6/U annual account 周年帐目；周年帐目报表；年度决算；年结
7>je6*(K annual accounting date 年结日期
#tz8{o?ebN annual allowance 每年免税额；年积金；年度津贴；年津
H`|0-`q annual balance 年度余额
rc~Y=m annual disposable income 每年可动用收入
Cg6;I.K annual estimates 周年预算
E`E'<"{Yd annual fee 年费
: ^(nj7D annual general meeting 周年大会
H1UL.g%d= annual growth rate 年增率；每年增长率
JLW$ +62 annual long-term supplement 长期个案每年补助金
Baq ~}B< annual pensionable emolument 可供计算退休金的年薪
[}k | annual report 年报
& l^n4 Annual Report on the Consumer Price Index 《消费物价指数年报》
BR3mA F annual return 周年报表；周年申报表；每年报税表格
-uR{X G. D Annual Return Rules 《周年报表规则》
mTd<2 Hy annual review of consumer prices 每年消费物价回顾
# eEvF annual roll-forward basis 逐年延展方式
g~R/3cm4 annual salary 年薪
Uz >Yn&{y6 annual statement 年度报表；年度决算表
@a;sV!S{ 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
&q>h *w4O annuitant 年金受益人
q! *MH/R annuity 年金
`QLowna annuity contract 年金合约
'5WN,Vy8. annuity on human life 人寿年金
i+U51t< antecedent debt 先前的债项
%F3}/2 ante-dated cheque 倒填日期支票
sL ~, anticipated expenditure 预期开支
Q<'@V@H anticipated net profit 预期纯利
03"#J2b anticipated revenue 预期收入
24|<<Xn anti-inflation measure 反通货膨胀措施
; $6x=uZ anti-inflationary stance 反通货膨胀立场
5`yPT>*#m> apparent deficit 表面赤字
E!Ymcp Cl apparent financial solvency 表面偿债能力
^Ezc y? apparent partner 表面合伙人
R<j<. h application for personal assessment 个人入息课税申请书
N l|^o{# application of fund 资金应用
}~GV'7d1 application to release as liquidator and to destruct the books of accounts and documents
o}!&y?mp 申请免除清盘人职务及毁灭帐簿与文件
AO8:|?3S appointed actuary 委任精算师
T g\ hx> appointed auditor 委任核数师；委任审计师
P%jkKE?B4 appointed trustee 委任的受托人
[Y oa"K appointer 委任人
wz@/5c/u apportioned pro rata 按比例分摊
+9~ZA3DiP apportionment 分配；分摊
!h/dZ`# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
wy\o*P9mG) apportionment formula 分摊方程式
z@n+7p`w apportionment of estate duty 遗产税的分摊
EFNdiv$wF appraisal 估价；评估
scmto cm appreciable growth 可观增长
3DI^y` av appreciable impact 显着影响
]TfeBX6ST appreciable increase 可观增长
hs,5LV)|y appreciation 增值；升值
r&/D~g\"|[ appreciation against other currencies 相对其他货币升值
<[FS%2,0mb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(WkTQRcN, appreciation tax 增值税
a[JZ5D appropriation 拨款；拨用；拨付
AG= 9b appropriation account 拨款帐目
Yoe l es- Appropriation Bill 拨款法案
* S{\#s appropriation-in-aid system 补助拨款办法
]nHe$x !2] approved assets 核准资产
/ (.'*biQ approved basket stock 认可一篮子证券
F]Pul|.l approved budget 核准预算
(Z 'WR approved charitable donation 认可慈善捐款
Ol_/uy1r[ approved charitable institution 认可慈善机构
l]/> `62 approved currency 核准货币；认可货币
"1CGO@AXS approved estimates 核准预算
R>` ih&,) approved estimates of expenditure 核准开支预算
2}>go^#O/w approved overseas insurer 核准海外保险人
8}J(c=4Gk approved overseas trust company 核准海外信托公司
.8%vd approved pooled investment fund 核准汇集投资基金
d^_itC;-, approved provident fund scheme 认可公积金计划
=Y:5,.U approved provision 核准拨款
=X<)5 IS3 approved redeemable share 核准可赎回股份
'bG1U`v=3 approved regional stock 认可地区性证券
(T4k~T`3 approved retirement scheme 认可退休金计划
UT % #K % approved subordinated loan 核准附属贷款
UzN8G$92qF arbitrage 套戥；套汇；套利
{\F 2*P arbitrageur 套戥者；套汇者
DZF[dxH arbitrary amount 临时款项
@eA %(C arrangement 措施；安排；协定
AwA1&mh arrears 欠款
)m)h/_ arrears of pay 欠付薪酬
vN' VDvVM arrears of revenue 逾期未收税款；逾期未收的帐项
,%.:g65% articles of association 组织章程；组织细则；组织章程细则
d7\k gh Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;q'D Gzh ascertainment of profit 确定利润
37,L**Dgs "Asia Clear" “亚洲结算系统”
C!`>cUhE{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c;nx59w ]q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
E Gr|BLl Asian Development Fund [ADF] 亚洲发展基金
9k*^\@\\x Asian dollar bond 亚洲美元债券
NH<Y1t Asian dollar market 亚洲美元市场
}i sCv b Asian dollar rate 亚洲美元利率
S/KVN(Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G)4 ZK# wz Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t.gq5Y.[ asked price 沽盘；喊价；索价；卖方报价
.$n$ %|"H- assessable income 应评税入息
p`p g5R assessable loss 应评税亏损
Qs~ d_; assessable profit 应评税利润
;sm"\.jF assessable value 应评税值
Q>##hG:m assessed profit 估定利润
7=; D0SS assessed value 经评估价值
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%g;YK assessment 评税；评定；估价；评税单
dw'<" +zO assessment number 评税编号；估价编号
4o)(d= q assessment of additional tax 补加税评税
rDK;6H:u{ assessment of performance 业绩评估；实绩评价
Smi%dp. Assessor 评税主任
EKV+?jj$ asset price bubbles 资产价格泡沫
^cfkP(Y3kx asset-backed securities 具资产保证的证券
z (c@(UD-_ assets accretion 资产增值
s@.`"TF.7 assets and liabilities 资产与负债
UZ[/aq assets betterment statement 资产递增表；资产改进表
!5yRWMO9X~ assets lending 实物放款；有抵押贷款
b EoB;] assets of the company passing on the death 死者去世时转移的公司资产
/>2A<{6\=P assets pledged as security for liabilities 用作负债抵押的资产
Xp<A@2wt? assets portfolio 资产投资组合
~R"]LbeY assets price 资产价格
:|*Gnu assets quality 资产质素
/8 e2dw:
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f)p>nW?Z assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
}wa}hIqx assets situated outside Hong Kong 在香港以外地方的资产
fho=<|- assets stripping 削减资产；拆卖资产
} IIK~d, assets value 资产值
,eZ;8W{G assignee 承让人
m~Kch~~] assignment 转让；转让书；转让契
hr )+Pk assignment of interest 权益转让
!V$6+?2 assignment of letters patent and trade mark 专利证书及商标转让
"#_)G7W+e assignment of property 物业转让；物业转让书
jh<TdvF2$ assignment right 转让权
qAS70XjOF assignor 转让人
&/J.0d-*`` associate 有联系的人；有关连人士；相联者；合伙人；联系人
xl1L4R)6D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l Q=&jkw associate member 附属会员
chvrHvByS associated body corporate 相联法人团体
4*@G&v?n associated company 相联公司；联属公司
.( TQ5/
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u W\@x4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1 2%z3/i 公认会计师公会〔英国〕
h(+m<J Association of Futures Exchange Brokers 香港期货经纪协会
0A #9C09 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7/5NaUmPTt association of underwriters 承保人组织
0~PXa(!^K assumption of control 接管
zN?$Sxttx assurance 担保；保险；转易；转易书
!mpMa]G3 assurance of interest 权益的转易
b Q|#_/? at 19XX price 按一九ＸＸ年价格计算
M~d+HE at a discount 按赔价计算；按贴水价格计算；打折扣
a2(D!_dZR at a premium 按溢价计算；按升水价格计算
=UI,+P: at call 通知付款；按通知
}a # b$]Y at constant market price 按固定市价计算
.!7Fe)(x at constant price 按固定价格计算
$M}k%Z
at cost 按成本计算
Ak %no3:9 at current market price 按当时市价计算；按现时市价计算
b @{%qh ,C at current price 按当时价格计算；按现时价格计算
2|T|K?R^ at factor cost 按要素成本计算；按生产要素成本计算
* _2O* {V at money-of-the-day price 按付款当日价格计算
xdFP$Y~ogy at or better 按指定或较佳价位〔买卖指令〕
UY }9 at par 按面值计算；平价
X\c1q4oB[ at sight 见票即付
P sF- 9&_ at the close 按收市盘
@1J51< x at the opening 按开市盘
Qw p\)jVi attestation 见证；见证条款
Zh@4_Z9n! at-the-money option 平价期权
]noP attorney 受权人；受托代表人
Et @=Ic^E attornment 新拥有人承认书
rA1 zyZlz attributable profit 可归属利润
pAU fG^v attributable share value 可归属股份价值
+[X.-,yW Auckland Stock Exchange 奥克兰证券交易所
,N) )=/ auction 拍卖
6\)8mK auctioneer 拍卖商
o1p$9PL\: audit 审计；核数
0,"n-5Im Audit Commission 审计署
u@:=qd=\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ec SdU> 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.Y^d9. audit review 帐目审查
.NNcc4+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HiS,q0 audited account 审计帐目；经审计的帐目
9 :K audited annual account 经审计的周年帐目
#um1?V audited balance sheet 经审计的资产负债表
/q*Qx )y+1 auditor 核数师；核数主任；审计师
K&\BwBU auditor's certificate 核数师证明书；审计师证明书
^cPo{xf auditor's report 核数师报告；审计师报告
[#,X$O> Aussie bond 澳元债券
( TbB?X} austerity budget 紧缩预算
l?yZtZ8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U:pLnNp` Australia All Ordinaries Index 澳洲所有普通股票指数
YN5OuKMUd' Australian Dollar [AUD] 澳元
R5'Z4.~ Australian Options Market 澳大利亚期权市场
v4,syd*3|V Australian Securities Commission 澳洲证券事务监察委员会
kw}ISXz v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9Ww=hfb5UW Australian Stock Exchange 澳大利亚证券交易所
*'`3]!A Austrian Schilling [ATS] 奥地利先令
lo>-}xd authentication 认证；鉴证
9m#H24{V' authority to purchase 委托购买证；委购书
9 +N._u authorization 认可；核准；授权；授权书
=JySY@?9 authorization by direction 指示授权
@ LkW_ authorization by instruction 指令授权
om*tdG authorization by warrant 令状授权
]Nd '%M authorization of unit trust 单位信托的认可
tx|"v|&e2 authorized agent 指定代理人
mAYr<= authorized capital 法定资本
X"qbB4 (I authorized clerk 出市员
UtGd/\: authorized dealer 认可交易商
?O.6 r" authorized financial institution 认可财务机构
mn6p s 6OB authorized fund 认可基金
v @I^:I authorized fund house 获授权的基金公司；认可基金公司
1TD&&EC authorized institution 认可机构
i-"h"nF" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gn e #v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yw3U"/yw authorized insurer 获授权保险人；获认可承保人
t UAY]BJ*s authorized investment 特准投资项目
(8m\#[T+R authorized person 获授权人
w'!}(Z5X? authorized representative 获授权代表
[r~rIb%Zj authorized share capital 法定股本
\3y=0 automated quotation system 自动报价系统
#`6OC)1J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;hf G$ {l; 自动交易系统〔香港期货交易所有限公司〕
~A:;?A'. automatic adjustment mechanism 自动调整机制
< +i`W7 automatic adjustment system 自动调整系统
g:HbmXOBpj Automatic Clearing House 自动票据交换所
\A ~I>x automatic exchange rates accumulation system 自动化汇率累集系统
|"tV[" a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6!}m$Dvt~ automatic teller machine [ATM] 自动柜员机
)/N Xh' autopay 自动转帐
[(e`b available assets 可用资产
Jk6/i;4| available fiscal reserve 现存财政储备
U}vtVvx available profit 可用利润
(EF$^FYPK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I;":O"ij\ average 平均；平均数；海损
|)P;%Fy9 average basic salary 平均基本薪金
;ZqD60%\ average consumer expenditure 平均消费开支；一般消费开支
CsST-qxg average cost 平均成本
][$$
= average cost of land production 增辟土地平均成本
yn ?U7`V average daily turnover 平均每日成交额
ywsz" /=@ average daily wage rate 平均每日工资率
B Uy}Rn average expenditure pattern 平均开支模式
.*wjkirF#~ average growth rate 平均增长率
jtVPv] average net fixed assets 固定资产平均净值
Z]> e & N average of relatives 相对价格平均数
uwS'*5tU average price 平均价格
FUTyx" average propensity to consume 平均消费倾向；一般消费倾向
hwol7B> average propensity to save 平均储蓄倾向；一般储蓄倾向
!PP?2Ax average rate 平均率
Nm :|C 3_I average revenue 平均收入；平均收益
kp
&XX| average stock 平均库存；平均存货
?k7/`g U average yearly rent 平均年租
1
FIiX avoidance of double taxation 避免双重课税
{*]= qSz avoidance of tax 避税
