A:
SD _P=? A share Ａ股；甲类股份
:pJK Z2B, abatement of tax 减税；减扣免税额
]Uj7f4)k ABN AMRO Bank N.V. 荷兰银行
m Yx6JU*` above-the-line expenditure 线上项目支出；经常预算支出
0n/+X[%Ti above-the-line receipt 线上项目收入；经常预算收入
[,y Yr ABSA Asia Limited 南非联合亚洲有限公司
@1vpkB~ w absolute change 绝对数值变更
)+ ( GE absolute expenditure 实际开支
%n{u e9 absolute guideline figure 绝对准则数字
jvQpf d absolute interest 绝对权益
Vi= u}(* absolute order of discharge 绝对破产解除令
()MUyW"S#` absolute profit margin 绝对利润幅度
L3;cAb/ absolute value 实值；绝对值
/{R>o0oW absolutely vested interest 绝对既得权益
Xmny(j)g absorbed cost 已吸收成本；已分摊成本
d-{1>\-_ absorption 吸收；分摊；合并
s&d!+-\6_ absorption rate 吸收率；摊配率；分摊率
$y_P14
ACB Finance Limited 亚洲商业财务有限公司
{> Yna"p acceptable form of reciprocity 合理的互惠条件
DCP
B9:u acceptable rate 适当利率；适当汇率
Lk lD^AJA acceptance agreement 承兑协议
'H8b+ acceptance for honour 参加承兑
>F5E^ DY acceptor 承兑人；接受人；受票人
AfT; IG%Gt acceptor for honour 参加承兑人
) :V F^" accident insurance 意外保险
'wA4yJ < Accident Insurance Association of Hong Kong 香港意外保险公会
{
Ba_.]x accident insurance scheme 意外保险计划
]G}:cCpd+a accident year basis 意外年度基准
" ?=$(7uc accommodation 通融；贷款
g /+ |gHq^ accommodation bill 通融票据；空头票据
X1XmaO% A accommodation party 汇票代发人
">FuCvQ account balance 帐户余额；帐户结余
AA X Q+! account book 帐簿
4N(iow4 account collected in advance 预收款项
Tcp aZ
'x account current book 往来帐簿
BHf7\ +Ul account of after-acquired property 事后取得的财产报告
h $)4%Fy account of defaulter 拖欠帐目
-uei nd] account payable 应付帐款
P,<pG[^K account payee only [A/C payee only] 只可转帐；存入收款人帐户
* "d['V3 account receivable 应收帐款
~.$ca.Gf account receivable report 应收帐款报表
Yn5a4 account statement 结单；帐单；会计财务报表
;;
?O S account title 帐户名称；会计科目
%~I%*=o[ accountant's report 会计师报告
2l}H=DZV Accountant's Report Rules 会计师报告规则
Oj1B @QE accounting and auditing procedure 会计与审计程序；会计与核数程序
9j>LU<Z Accounting Arrangements 《会计安排》
/_mU%fl accounting basis 会计基础
:Aa5,{v _ accounting by Official Receiver 破产管理署署长呈交的帐目
$O^"O Q_@ Accounting Circular 《会计通告》
~m3Tq.sYrY accounting class 会计类别
6KE?@3;Om accounting date 记帐日期；会计结算日期
U>hpYqf_ accounting for money 款项核算
UO( ?EELm Accounting Officer 会计主任
SnV b D< accounting period 会计报告期；会计期
~o27~R ] accounting policy 会计政策；会计方针
VXO.S)v2J accounting practice 会计惯例
xM:9XhH1 accounting principle 会计准则
O ]!/fZ;( accounting record 会计记录
:yFmCLZaQ accounting report 会计报告
l.uW>AoLh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5ajd$t Accounting Society of China 中国会计学会
s x2\ accounting statement 会计报表
a8 .x= j< accounting system 会计制度；会计系统
~COd(,ul accounting transaction 会计事项；帐务交易
>Yx,%a@~R accounting treatment 会计处理
&hnKBr(Lw accounting year 会计年度
L=&dJpyfT accretion 增值；添加
5}4>vEn accrual 应计项目；应累算数目
85rj M#~ accrual basis 应计制；权责发生制
oAF#bj_f accrual basis accounting 应计制会计；权责发生制会计
3vj 1FbY accrue 应累算；应计
_F`RwBOjs accrued benefit 应累算利益
X\1. ,]O > accrued charges 应计费用
5Ve
T8/7Q accrued cumulative preference share dividend 应累算的累积优先股股息
\# _w=gs<i accrued expenses 应累算费用
AvcN, accrued interest payable 应付利息；应计未付利息
jm0v=m7 accrued interest receivable 应收利息；应计未收利息
@a}\]REn accrued right 累算权益
4tlLh`-8 accruing profit 应累算的利润
$bF3 v=u` accumulated fiscal reserve 累积财政储备
&%;K_asV; accumulated profit 累积利润；滚存溢利
YSr u5Q accumulated reserve 累积储备
$
S]l% accumulation of surplus income 累积收益盈余
Ap!Y 3C acquired assets 既得资产
_ykT(`.# acquisition 收购；购置；取得
do DpTwvh acquisition cost 购置成本
j>)yV@g/ acquisition expenses 购置费用
r2=4Wx4( acquisition of 100% interest 收购全部股权
JgMYy,q8t acquisition of control 取得控制权
P ;K <P acquisition of fixed assets 购置固定资产
5GwzG<.\^_ acquisition of shell “买壳”
bE1 @RL acquisition price 收购价
5O C{_- act of God 天灾
LvW7>- acting partner 执事合伙人
I(va;hG<o active market 买卖活跃的市场；交投畅旺的市场；旺市
}{F1Cr active partner 积极参与的合伙人
7gQ 2dp active trading 交投活跃
#\&64 actual circulation 实际流通
aA=7x& z@ actual cost 实际成本
Gg3<
}( actual expenditure 实际开支；实际支出
J_d!` Hhe actual income 实际入息；实际收入；实际收益
8B;HM D actual market 现货市场
)|B3TjH C actual price 现货价；实际价格
/JQY_>@W actual profit 实际利润
p9gX$-!pbG actual quotation 实盘；实际价位；实际报价
\*\ )zj*r actual year basis 按实际年度计算
W+BHt{ actuals 实货
Fjw+D1q. actuarial investigation 精算调查
. -}F~FES actuarial principle 精算原则
lj 2OOU{ actuarial report 精算师报告
K2D,
*w Actuarial Society of Hong Kong 香港精算学会
=6xxZy[ actuarial valuation 精算师估值
~#| Pe1Y actuary 精算师
f5,!,]XO ad referendum agreement 暂定协议；有待覆核的协定
sh;>6xB ad valorem duty 从价税；按值征税
`|e3OCU ad valorem duty system 从价税制
%<h+_(\ h ad valorem fee 从价费
wqAj=1M\ ad valorem tariff 从价关税
}5=tUfh)]' additional allowance 额外免税额
li&&[=6A additional amount for unexpired risk 未过期风险的额外款额
94xWMX2 additional assessable profit 补加应评税利润
]SG(YrF additional assessment 补加评税
OFn# C! additional commitment 额外承担
wqA7_
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tB<| 7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.iZo/_ additional dependent parent allowance 供养父母额外免税额
`Zd\d:Wyv additional provision 额外拨款
gJ?Vk<hp additional stamp duty 附加印花税
M"E7= J additional tax 补加税罚款；补加税款
o Np(GQ@0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z?) =4| adjudged bankrupt 被裁定破产
CYZ0F5+t adjudicated bankrupt 裁定破产人
n0opb [ ? adjudication fee 裁定费；评定印花税额手续费；评估契据费
0l2@3}e adjudication of bankruptcy 裁定破产；宣告破产
fu{.Ir adjudication of insolvency 裁定无力偿还债务
~c${?uf adjusted actual 经调整的实数；调整后的实数
"w:?W S adjusted current assets 经调整的流动资产；调整后的流动资产
!c;BO Cqa adjusted figure 经调整的数字；调整后的数额
M1J77 LfS8 adjusted liabilities 经调整的负债；调整后的负债
a$]i8AeG adjusted loss 经调整的亏损；调整后的亏损
jn+BH3e adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Bb*P);#.K adjusted profit 经调整的利润；调整后的利润
u9D#5NvGs adjusted surplus 经调整的盈余额；调整后的盈余额
b>f{o_ adjusted value 经调整的价值；调整后的价值
ok(dCAKP adjustment 调整；修订；理算〔保险〕
Y1 *8& xT adjustment centre 调剂中心
Mc<O ~ adjustment lag 调整过程的时间差距；调整时差
ObSRd$M adjustment mechanism 调整机制
aLO'.5
~^ adjustment of loss 亏损调整
G k]6WLi adjustment process 调整过程；调整程序
UOcO\EA+ adjustment range 调整幅度
o>o! - uf administered exchange rate 受管制汇率
> rid3~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?VR:e7|tU administration expenses 行政费用
4x2,X`pe3 administration fee 手续费；行政费
VTJ xVYE administration in bankruptcy 破产管理
Q$8K-5U% administration order 遗产管理令
hv#|dI=kZR administrator 管理人；遗产管理人
HB,
k}Q administrator of the estate 遗产管理人
G$-[(eu - admission of debt 债项承认书
;CLOZ{ admission of proof 接纳债权证明
@aUQy; advance 放贷款项；垫付款项；预支款项；预付款项
?k+>~k{}a advance account 暂支帐目；预付款帐户
Fm4)| 5 advance compensation 预付补偿金
UpS7>c7s advance from shareholder 股东垫款
^(~%'f advance pending reimbursement 预支以待日后付还
M&^Iun advanced economy 先进经济体系
8 EUc
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p vY BhTz0 advances warrant 垫款令
67A g.f6- advancing 贷出
o((!3H{ D adverse balance 逆差
y-lBaTE9 adverse exchange 逆汇
dQJ)0!B advertisement addressed to shareholders 在报章刊登的致股东通告
=> X" advice for collection 托收通知书
i^hEL2S/A advice of drawing 提款通知书；汇票通知书
")D5ulb\ advice of payment 付款通知
@=dwvl' W Advisory Committee [Securities and Futures Commission]
89\ DS!\x9 谘询委员会〔证券及期货事务监察委员会〕
`
*q>E Advisory Committee on Diversification 经济多元化谘询委员会
~;yP{F8? affidavit 誓章；遗产申报誓章
$ M| affidavit of no receipt 述明无收款的誓章
/<Yz ;\:Jy affiliate 联号；联营公司；附属公司
N^%7 affiliated company 附属公司；联号；联营公司
o+F <
r# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4#lOAzDtv affordability 负担能力
4}Dfi5 :
African Development Bank [AfDB] 非洲开发银行
] [ 1
iKT after-acquired property 事后取得的财产
# b94S?dq after-hours dealing 市后交易
zy 'cf5k2 after-tax profit 税后盈利；税后利润；税后溢利
JXq l=/% agency agreement 代理协议
&sg~owz agency expenses 代理机构的开支
B3'-: agency fee 代理费
xL$7bw5fY Agency Law 《代理法》
!dGSZ|YZ agent 代理人；承销人
Ft 6{g
JBG agent of company 公司代理人
?<STl-]& agent's fee 代理人费；经纪费
SYwB
#| aggregate 总计；总数；总体数字
3NSX(gC% aggregate amount 总款额；总额
Z ~v-@ aggregate assets and liabilities 总体资产与负债
XU|>SOR@z aggregate at constant price 按固定价格计算的总体数字
~ TYpq;rq aggregate demand 总需求
"-R19SpJKh aggregate gross position 总持仓量
0$=w8tP) aggregate limit 总限额
@@d6,= aggregate of salaries tax 合计薪俸税
&*# Obv aggregate performance 总体表现；总体业绩
W[t0hbV w aggregate supply 总体供应
1h#e-Oyff aggregate surplus 总盈余
L)X[$: aggregate total 整体总额
bP VQ- aggregate value 总值；合计价值
v /x~L$[ aggregated basis 合计基准
>,a$) z aggregated net chargeable income 合计应课税入息实额
<g1=jG:7k aggregation 合并计算；合计；总和
OQiyAyX aggregation of incomes of husband and wife 夫妇入息合并计算
'q\[aKEX= aggregation of property 财产的总和
CkR
95* agio 差价；贴水
SGP)A(,k9 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》
9i+.iuE%Bu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ndHUQ$/( 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
`l0"4 [? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U?=-V8#M| 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1<;G
oC" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+ d=w%r) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3GPGwzX
| agreement for a settlement 授产协议
k\Z 7Dg$\D agreement for assignment 转让协议
8c%_R23 agreement for sale 售卖协议；买卖协议
~_a$5Y agreement for sale and purchase 买卖协议
&vN^ *:Q agreement for the payment of interest 支付利息协议
#:s *Hy= agreement for the repayment of money 还款协议
N"A`tc5& agreement of reinsurance 再保险协议
X=jHH=</ Agricultural Bank of China 中国农业银行
<op|yh3Jkk air passenger departure tax 飞机乘客离境税
w7Ij=!) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
11?d,6Jl airport tax 机场税
dy3fZ( =q^ alcohol duty 酒精税
T\w{&3ONm alienation 让与；让渡；转让
c'
Q4Fzj0' alimony 生活费；赡养费
om2)Cd9~7 All Ordinaries Index [AOI] 所有普通股指数
tL]T_ ]z all risks 全险；综合险
d~#:t~
$, All Sales Record for Stock Market 《股票市场成交报告》
;k
(M 4? Allied Capital Resources Limited 新联财务有限公司
A, 4Z{f83 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-+y3~^EYm, allocation letter 拨款信件
`J %35 allocation of fund 分配款项；预留款项
AmB*4p5b allocation of profit 利润分配；溢利分配
7gE/g`"# allocation warrant 拨款令
c7A]\1 ~ allotment 分配；配股
3jjV
bm allotment notice 股份配售通知；配股通知
y' C allotment of shares 股份分配
.4[M7) allowable 可获宽免；免税的
D[dI_|59a allowable business loss 可扣除的营业亏损
[F+*e=wjN> allowable expenses 可扣税的支出
o^W.53yX allowance 免税额；津贴；备抵；准备金
} p `A> allowance for debts 债项的免税额
jIck! allowance for depreciation by wear and tear 耗损折旧免税额
S,f:nLT allowance for funeral expenses 殡殓费的免税额
?*&5`Xh allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Yc^,Cj{OM allowance for repairs and outgoings 修葺及支出方面的免税额
sp6A* mwl allowance to debtor 给债务人的津贴
EbnV "]1 alteration of capital 资本更改
<=]:ED $V@ alternate trustee 候补受托人
z@[-+ Q: amalgamation 合并
DFp">1@`PR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`JcWH_[ ambit of charges 征税范围；收费范围
,:8 oVq>? amended valuation 经修订的估值
$0*D7P^8 American Commodities Exchange 美国商品交易所
/_r` A American Express Bank Limited 美国运通银行
e \ . American Stock Exchange 美国证券交易所
a xz-H`oq4 amortization 摊销
BG/ R Nem amount due from banks 存放银行同业的款项
WHcw5_3# amount due from banks abroad 存放海外银行同业的款项
v;(k7
amount due from holding companies 控股公司欠款
Bhk @0\a amount due from local banks 存放本港银行同业的款项
bMGXx>x amount due to banks 银行同业的存款
yH0vESgv amount due to banks abroad 海外银行同业的存款
t**MthnW amount due to holding companies 控股公司存款
5%"sv+iO amount due to local banks 本港银行同业的存款
%ZX3:2 amount due to outport banks 外埠银行同业的存款
Ge1"+:tbJ amount for note issue 发行纸币的款额
6|QIzs<Z-X amount of bond 担保契据的款额
AbIYdFX B amount of consideration 代价款额
Cy6%f? j amount of contribution 供款数额
%7
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* amount of indebtedness 负债款额
j%i6H1#.Z amount of principal of the loan 贷款本金额
NUh+ &M amount of rates chargeable 应征差饷数额
?hKpJA'% amount of share capital 股本额
03gYl0B amount of sums assured 承保款额
* BKIA amount of variation 变动幅度
VjJ}q*/3e amount of vote 拨款数额
|eK^Yhym amount payable 应付款额
84/#,X!=s amount receivable 应收款额
l:*.0Tj Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-'T^gEd) c analysis 分析
h059 DiH ancillary risk 附属风险
>dnDN3x annual account 周年帐目；周年帐目报表；年度决算；年结
\lF-]vz* annual accounting date 年结日期
Bw>)gSB5$k annual allowance 每年免税额；年积金；年度津贴；年津
/L=Y8tDt annual balance 年度余额
as"@E > a annual disposable income 每年可动用收入
I U\h,Ug annual estimates 周年预算
C0W-}H annual fee 年费
\S>GtlQbn annual general meeting 周年大会
d$ y ? py annual growth rate 年增率；每年增长率
9yp'-RKjw annual long-term supplement 长期个案每年补助金
a}[rk*QmZ annual pensionable emolument 可供计算退休金的年薪
n(
zzH annual report 年报
t@jke Annual Report on the Consumer Price Index 《消费物价指数年报》
x!fgZr{ annual return 周年报表；周年申报表；每年报税表格
Esf\Bo " Annual Return Rules 《周年报表规则》
T=':$(t annual review of consumer prices 每年消费物价回顾
M:oZk&cs annual roll-forward basis 逐年延展方式
f=- R<l annual salary 年薪
"Fz1 :VV& annual statement 年度报表；年度决算表
1ezBn ZJg Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
T3PwM2em_` annuitant 年金受益人
c G { annuity 年金
tNljv >vI annuity contract 年金合约
aVp-Ps|r annuity on human life 人寿年金
ZUS06# t} antecedent debt 先前的债项
m}'!W`< ante-dated cheque 倒填日期支票
rW+}3] !D/ anticipated expenditure 预期开支
+ aWcK6 anticipated net profit 预期纯利
P?+
VR=t anticipated revenue 预期收入
r%%@~ \z anti-inflation measure 反通货膨胀措施
G,6 i!M anti-inflationary stance 反通货膨胀立场
t c{Qd&"( apparent deficit 表面赤字
u t.tf \c apparent financial solvency 表面偿债能力
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^:1i~:. apparent partner 表面合伙人
< (l`zLf4p application for personal assessment 个人入息课税申请书
" : V@AT application of fund 资金应用
}brBhe8a application to release as liquidator and to destruct the books of accounts and documents
dte- 2?%~j 申请免除清盘人职务及毁灭帐簿与文件
f |NXibmP appointed actuary 委任精算师
,,G'Zu r7 appointed auditor 委任核数师；委任审计师
s3=sl WY= appointed trustee 委任的受托人
-fOBM 4 appointer 委任人
@ X5#? apportioned pro rata 按比例分摊
~'N+O K apportionment 分配；分摊
)g V @6w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
T1;>qgp4b apportionment formula 分摊方程式
u56F;y apportionment of estate duty 遗产税的分摊
1i;Cw/mr appraisal 估价；评估
fvj appreciable growth 可观增长
.M0pb^M appreciable impact 显着影响
bSa]={}L( appreciable increase 可观增长
dw %g9DT appreciation 增值；升值
@#yl_r% appreciation against other currencies 相对其他货币升值
0@RVM| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=b>e4I@ appreciation tax 增值税
x M{ SFF appropriation 拨款；拨用；拨付
7{3 8g appropriation account 拨款帐目
K;]Dh? Appropriation Bill 拨款法案
9&{HD appropriation-in-aid system 补助拨款办法
NG:
f>R approved assets 核准资产
f / U~X; approved basket stock 认可一篮子证券
9r
](/"=f approved budget 核准预算
'r rnTd c approved charitable donation 认可慈善捐款
ysFp$!9Ux approved charitable institution 认可慈善机构
VP*B< u approved currency 核准货币；认可货币
Qe`Nb4xf approved estimates 核准预算
b^"mQ approved estimates of expenditure 核准开支预算
9Dd`x7$ a approved overseas insurer 核准海外保险人
g|M>C :Z T approved overseas trust company 核准海外信托公司
Tn?D~?a*O approved pooled investment fund 核准汇集投资基金
Z9i~>k approved provident fund scheme 认可公积金计划
a\KM^jrCD approved provision 核准拨款
cCcJOhk|d approved redeemable share 核准可赎回股份
NT{ 'BJ approved regional stock 认可地区性证券
izLB4pk$ approved retirement scheme 认可退休金计划
#)4p ,H approved subordinated loan 核准附属贷款
S~M/!Xb arbitrage 套戥；套汇；套利
I( < Trn arbitrageur 套戥者；套汇者
'N`x@( arbitrary amount 临时款项
!w/]V{9`X arrangement 措施；安排；协定
=69sWcC8 arrears 欠款
;8w
CQ arrears of pay 欠付薪酬
N!<X% Ym arrears of revenue 逾期未收税款；逾期未收的帐项
6 \? 2=dNX articles of association 组织章程；组织细则；组织章程细则
lU.aDmy< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|(uo@ -U ascertainment of profit 确定利润
V-18~+F~"a "Asia Clear" “亚洲结算系统”
n!U1cB{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6n
H'NNS:J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w I[Hoi
V Asian Development Fund [ADF] 亚洲发展基金
-c#vWuLl Asian dollar bond 亚洲美元债券
c_Iq!MH Asian dollar market 亚洲美元市场
&:~9'-O Asian dollar rate 亚洲美元利率
f'Rq#b@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F <{k~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
d f/7u}>9 asked price 沽盘；喊价；索价；卖方报价
5kCXy$"% assessable income 应评税入息
~xc U6@/ assessable loss 应评税亏损
CHDt^(oa!B assessable profit 应评税利润
W r+1e1[ assessable value 应评税值
R tEx
WTc assessed profit 估定利润
i]& >+R<6 assessed value 经评估价值
I p|[ assessment 评税；评定；估价；评税单
=FQH5iSd assessment number 评税编号；估价编号
L }R-| assessment of additional tax 补加税评税
10tTV3`IM assessment of performance 业绩评估；实绩评价
DH uUEv< Assessor 评税主任
h]}DMVV] asset price bubbles 资产价格泡沫
dwb ^z+ asset-backed securities 具资产保证的证券
T*k}E assets accretion 资产增值
VRg
y assets and liabilities 资产与负债
$<L@B|}F) assets betterment statement 资产递增表；资产改进表
Gsy'':u assets lending 实物放款；有抵押贷款
/ 1eeNbd assets of the company passing on the death 死者去世时转移的公司资产
6 kD. assets pledged as security for liabilities 用作负债抵押的资产
NleMZ assets portfolio 资产投资组合
9 $^b^It assets price 资产价格
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[.;_ assets quality 资产质素
{ &J
OO assets realization 资产变现
ITD&w g assets refinancing arrangement 资产再集资安排
L#fK
,r8 assets securitization 资产证券化
mNJCV8 < assets situated outside Hong Kong 在香港以外地方的资产
6U U<:KH assets stripping 削减资产；拆卖资产
0JW
=RW assets value 资产值
u.}H)wt assignee 承让人
<(1[n
pS&+ assignment 转让；转让书；转让契
hb1eEn assignment of interest 权益转让
!1l~'/r assignment of letters patent and trade mark 专利证书及商标转让
I(b]V!mj: assignment of property 物业转让；物业转让书
NzS`s,N4/0 assignment right 转让权
uW4.Q_O!H assignor 转让人
0XI6gP o% associate 有联系的人；有关连人士；相联者；合伙人；联系人
9[[$5t`8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
XJ1Bl associate member 附属会员
h r6?9RJY associated body corporate 相联法人团体
(UZ].+)s associated company 相联公司；联属公司
Sx1OY0)s associated corporation 相联法团
EIF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k h6n(B\ 公认会计师公会〔英国〕
&,* ILz Association of Futures Exchange Brokers 香港期货经纪协会
1JV-X G6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
s sl.Y! association of underwriters 承保人组织
:.(A, assumption of control 接管
Z7k ku :9 assurance 担保；保险；转易；转易书
r-a0XNS* assurance of interest 权益的转易
%8>0 ;ktU at 19XX price 按一九ＸＸ年价格计算
t(}g;O- at a discount 按赔价计算；按贴水价格计算；打折扣
7v}(R:* at a premium 按溢价计算；按升水价格计算
BCX2C at call 通知付款；按通知
Nnfq!%
at constant market price 按固定市价计算
$ y%IM`/w at constant price 按固定价格计算
GE=Pa Yz at cost 按成本计算
>[Tt'.S!? at current market price 按当时市价计算；按现时市价计算
RL*b4 7, at current price 按当时价格计算；按现时价格计算
wM}A WmH at factor cost 按要素成本计算；按生产要素成本计算
gP>W* ]0r1 at money-of-the-day price 按付款当日价格计算
lBudC at or better 按指定或较佳价位〔买卖指令〕
z6|kEc"{ at par 按面值计算；平价
z&\ N^tBv at sight 见票即付
+K ,T^<F; at the close 按收市盘
7tne/Yz at the opening 按开市盘
szD9z{9"y attestation 见证；见证条款
Az/B/BLB at-the-money option 平价期权
_/YM@%d attorney 受权人；受托代表人
xl9S=^`= attornment 新拥有人承认书
tjQ6[` attributable profit 可归属利润
dV
/Es attributable share value 可归属股份价值
nd w&F'.r Auckland Stock Exchange 奥克兰证券交易所
>u]9(o7I auction 拍卖
((M>To_l auctioneer 拍卖商
fh` }~ aQ audit 审计；核数
MjbgAH- Audit Commission 审计署
h)s&Nqg1B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w%(D4ldp 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〕
k7]4TIUD* audit review 帐目审查
<@c@`K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g!Ui|]BI9 audited account 审计帐目；经审计的帐目
# hw;aQ audited annual account 经审计的周年帐目
(D n1Eov audited balance sheet 经审计的资产负债表
0 c ]] auditor 核数师；核数主任；审计师
`#l1 auditor's certificate 核数师证明书；审计师证明书
YD0j&@. auditor's report 核数师报告；审计师报告
OyG2Ks"H Aussie bond 澳元债券
5x! rT&!G austerity budget 紧缩预算
): fu]s" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<v?2p{U% Australia All Ordinaries Index 澳洲所有普通股票指数
y2 R\SL, Australian Dollar [AUD] 澳元
H|/"'t
OZ Australian Options Market 澳大利亚期权市场
2'Raj'2S4 Australian Securities Commission 澳洲证券事务监察委员会
8Nx fYA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
X_)x Fg'k Australian Stock Exchange 澳大利亚证券交易所
@X P_~ N Austrian Schilling [ATS] 奥地利先令
.pH 4[~ authentication 认证；鉴证
/?a9g>G%N authority to purchase 委托购买证；委购书
aO 2zD<d authorization 认可；核准；授权；授权书
)k]{FM authorization by direction 指示授权
]ZH6
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HcrlcxwM\i authorization by warrant 令状授权
4\j1+&W
authorization of unit trust 单位信托的认可
Tq?f5swsI
authorized agent 指定代理人
z> b^Ui0 authorized capital 法定资本
# wyjb:Ql authorized clerk 出市员
~*`wRiUhis authorized dealer 认可交易商
O{Q+<fBC9 authorized financial institution 认可财务机构
VBW ] [f authorized fund 认可基金
-b34 Wz( authorized fund house 获授权的基金公司；认可基金公司
IR32O,) authorized institution 认可机构
h!tg+9 % authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M XuHA? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{fY(zHC authorized insurer 获授权保险人；获认可承保人
>y$*|V}k authorized investment 特准投资项目
=E:sEw2j authorized person 获授权人
4 b }'W} authorized representative 获授权代表
NOf{Xx<#k authorized share capital 法定股本
[ Scao $ automated quotation system 自动报价系统
O%<+& Q7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ReGT*+UN 自动交易系统〔香港期货交易所有限公司〕
3@* ~>H automatic adjustment mechanism 自动调整机制
Iz&d
S?p_ automatic adjustment system 自动调整系统
?"kU+tCxg Automatic Clearing House 自动票据交换所
=@nW;PUZ automatic exchange rates accumulation system 自动化汇率累集系统
L!fI Ad ` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@P h' ! automatic teller machine [ATM] 自动柜员机
]qx!51S autopay 自动转帐
^;$9>yi1 available assets 可用资产
v7v> available fiscal reserve 现存财政储备
C;ME" 4,( available profit 可用利润
|w -s{L3@+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
rEWuWv$ average 平均；平均数；海损
"$q"Kilj% average basic salary 平均基本薪金
2#8PM-3" average consumer expenditure 平均消费开支；一般消费开支
T0 cm+|S average cost 平均成本
D\E"v,Y\+O average cost of land production 增辟土地平均成本
~/Y8wxg average daily turnover 平均每日成交额
'1z C|:, average daily wage rate 平均每日工资率
}:*?w>= average expenditure pattern 平均开支模式
Xd.y or average growth rate 平均增长率
nO;ox*Bk+8 average net fixed assets 固定资产平均净值
wkp$/IZKMj average of relatives 相对价格平均数
Np;tpq~ average price 平均价格
(e9hp2m average propensity to consume 平均消费倾向；一般消费倾向
Y 2^y73&k average propensity to save 平均储蓄倾向；一般储蓄倾向
7w\!3pv average rate 平均率
mXu";?2 average revenue 平均收入；平均收益
J3'0^JP* average stock 平均库存；平均存货
PGb}Y { average yearly rent 平均年租
0:x+;R<P*w avoidance of double taxation 避免双重课税
$U2Jq@G * avoidance of tax 避税
