A:
9x=3W?K:, A share Ａ股；甲类股份
@\ )fzubu abatement of tax 减税；减扣免税额
9e~WK720= ABN AMRO Bank N.V. 荷兰银行
Z _FNIM0f above-the-line expenditure 线上项目支出；经常预算支出
c/
_yMN above-the-line receipt 线上项目收入；经常预算收入
-vV'Lw ( ABSA Asia Limited 南非联合亚洲有限公司
\c{R <Hh absolute change 绝对数值变更
uPkb, :6~Z absolute expenditure 实际开支
Gn5 9 yG!4 absolute guideline figure 绝对准则数字
CtM'L absolute interest 绝对权益
w
NH9WG absolute order of discharge 绝对破产解除令
gN?0m4[$i absolute profit margin 绝对利润幅度
lEHwZ< je absolute value 实值；绝对值
/xySwSmh3 absolutely vested interest 绝对既得权益
3 > | uF absorbed cost 已吸收成本；已分摊成本
-Q$b7*"z( absorption 吸收；分摊；合并
KA ed!z9 absorption rate 吸收率；摊配率；分摊率
:#{-RU@PS ACB Finance Limited 亚洲商业财务有限公司
(/K5! qh acceptable form of reciprocity 合理的互惠条件
D`Gt acceptable rate 适当利率；适当汇率
^agj4$ acceptance agreement 承兑协议
H`-=?t acceptance for honour 参加承兑
MiJ6 n[iv acceptor 承兑人；接受人；受票人
K \P!a@>1 acceptor for honour 参加承兑人
~:[!Uyp0b accident insurance 意外保险
Seda } Accident Insurance Association of Hong Kong 香港意外保险公会
Uky9zGa accident insurance scheme 意外保险计划
uEx9-,! accident year basis 意外年度基准
-`7$ Qu 2 accommodation 通融；贷款
!\;:36B#6 accommodation bill 通融票据；空头票据
T C8`JU=wV accommodation party 汇票代发人
R \5Vq$Q account balance 帐户余额；帐户结余
"Sjr_! u account book 帐簿
!
_{d)J account collected in advance 预收款项
\jyjQ,v) account current book 往来帐簿
=&Xdm( account of after-acquired property 事后取得的财产报告
0|XKd24BN account of defaulter 拖欠帐目
b`CWp;6Y account payable 应付帐款
;
0ko@ \Lq account payee only [A/C payee only] 只可转帐；存入收款人帐户
%/T7Z; d account receivable 应收帐款
o G_C?(7> account receivable report 应收帐款报表
QU T"z' account statement 结单；帐单；会计财务报表
O*G1 QX account title 帐户名称；会计科目
l~J*' m2 accountant's report 会计师报告
IU#x[P! Accountant's Report Rules 会计师报告规则
5ZK&fKeCF accounting and auditing procedure 会计与审计程序；会计与核数程序
d~@q% -`lA Accounting Arrangements 《会计安排》
YT=eVg53 accounting basis 会计基础
& Kmy}q
accounting by Official Receiver 破产管理署署长呈交的帐目
yNa;\UF Accounting Circular 《会计通告》
f f E#^| accounting class 会计类别
GK?4@<fY accounting date 记帐日期；会计结算日期
.9h )b f+ accounting for money 款项核算
*Qkc[XHqy Accounting Officer 会计主任
=e BmBn accounting period 会计报告期；会计期
z/ 7$NxJH accounting policy 会计政策；会计方针
3;_
n{& accounting practice 会计惯例
-(#-I $z accounting principle 会计准则
mS%4gx~~_n accounting record 会计记录
lb~E0U`\E` accounting report 会计报告
iW;i!, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5~ +XZA#2 Accounting Society of China 中国会计学会
cin2>3Z$ accounting statement 会计报表
|g-b8+.=] accounting system 会计制度；会计系统
e1/sqXWo accounting transaction 会计事项；帐务交易
n ~,t QV accounting treatment 会计处理
m\vmY accounting year 会计年度
pSfYu=#f accretion 增值；添加
f:woP7FP accrual 应计项目；应累算数目
S1b Au
< accrual basis 应计制；权责发生制
*Zbuq8> accrual basis accounting 应计制会计；权责发生制会计
G[Tl%w accrue 应累算；应计
cozXb$bBY accrued benefit 应累算利益
gU1 #`r>[) accrued charges 应计费用
CO^Jz accrued cumulative preference share dividend 应累算的累积优先股股息
cC i I{ accrued expenses 应累算费用
>w|*ei:@S accrued interest payable 应付利息；应计未付利息
@r;wobt accrued interest receivable 应收利息；应计未收利息
)TJS 4? accrued right 累算权益
2e1]}wlK accruing profit 应累算的利润
27D!'S accumulated fiscal reserve 累积财政储备
_A+w#kiv> accumulated profit 累积利润；滚存溢利
4=[7Em?oLb accumulated reserve 累积储备
x /mp=
accumulation of surplus income 累积收益盈余
L{8;Ud_2r acquired assets 既得资产
$_D6 _|HK acquisition 收购；购置；取得
6f)2 F<
7 acquisition cost 购置成本
HpW 42 acquisition expenses 购置费用
S VWIEH0? acquisition of 100% interest 收购全部股权
$t/rOo9cV acquisition of control 取得控制权
bRo|uJ:d acquisition of fixed assets 购置固定资产
d]wD[] acquisition of shell “买壳”
86qI acquisition price 收购价
u\1>gDI )| act of God 天灾
_P7t n Xww acting partner 执事合伙人
1 S:|3W active market 买卖活跃的市场；交投畅旺的市场；旺市
SJ?)%[(T active partner 积极参与的合伙人
*>q/W LR active trading 交投活跃
sZhM a> actual circulation 实际流通
^3]UZ@ actual cost 实际成本
@;Op x." actual expenditure 实际开支；实际支出
?j O 5 9n actual income 实际入息；实际收入；实际收益
<l,o&p,>|c actual market 现货市场
u0o'K9.r actual price 现货价；实际价格
NwlU%{7W6 actual profit 实际利润
-YGbfd<wq actual quotation 实盘；实际价位；实际报价
T:iP="?{ actual year basis 按实际年度计算
_. V?A * actuals 实货
Sq2P-y!w actuarial investigation 精算调查
NHQF^2 \\ actuarial principle 精算原则
M+P$/Wk actuarial report 精算师报告
^%>kO, Actuarial Society of Hong Kong 香港精算学会
m D58T2 Z actuarial valuation 精算师估值
jd-glE,Y/ actuary 精算师
K^[#] +nQ ad referendum agreement 暂定协议；有待覆核的协定
LnsD ad valorem duty 从价税；按值征税
Ao9R:|9 ad valorem duty system 从价税制
DcD{*t?x ad valorem fee 从价费
1Sz A3c ad valorem tariff 从价关税
:t("L-GPW additional allowance 额外免税额
c64v,Hj9 additional amount for unexpired risk 未过期风险的额外款额
,'fxI O additional assessable profit 补加应评税利润
)_7>nuQ6 additional assessment 补加评税
u1^wDc*xg additional commitment 额外承担
Ms^dRe) additional commitment vote 额外承担拨款
mpw~hW0- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZWUP^V additional dependent parent allowance 供养父母额外免税额
3gZ8.8q3 additional provision 额外拨款
3_$w| ET additional stamp duty 附加印花税
jX g additional tax 补加税罚款；补加税款
BJ}D%nm} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P9Q~r<7n adjudged bankrupt 被裁定破产
!CTxVLl"F adjudicated bankrupt 裁定破产人
J([ s5:.[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Z|lU8`'5 adjudication of bankruptcy 裁定破产；宣告破产
s1N?/>lmB adjudication of insolvency 裁定无力偿还债务
t=
#&fSR adjusted actual 经调整的实数；调整后的实数
=EP13J adjusted current assets 经调整的流动资产；调整后的流动资产
'tgKe!-@ adjusted figure 经调整的数字；调整后的数额
Guw}=l--YR adjusted liabilities 经调整的负债；调整后的负债
)cJ#-M2 adjusted loss 经调整的亏损；调整后的亏损
}_'IE1bA 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
W_|0y4QOo adjusted profit 经调整的利润；调整后的利润
/ ~ %KVe adjusted surplus 经调整的盈余额；调整后的盈余额
.Pndx%X9s adjusted value 经调整的价值；调整后的价值
J ju#iwb adjustment 调整；修订；理算〔保险〕
`fNpY#QsN adjustment centre 调剂中心
xw5d|20b adjustment lag 调整过程的时间差距；调整时差
X2sH E adjustment mechanism 调整机制
9A'Y4Kg<C adjustment of loss 亏损调整
?%tMohL adjustment process 调整过程；调整程序
2B0W~x2= adjustment range 调整幅度
/phX'xp administered exchange rate 受管制汇率
-fI`3# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7cDU2l administration expenses 行政费用
{7hLsK[]) administration fee 手续费；行政费
9pn>-1NJ administration in bankruptcy 破产管理
BaI $S>/Q administration order 遗产管理令
Ws U)Y& administrator 管理人；遗产管理人
mEG6 administrator of the estate 遗产管理人
uF|3/x= admission of debt 债项承认书
n.MRz WJpZ admission of proof 接纳债权证明
)- 15 N advance 放贷款项；垫付款项；预支款项；预付款项
S0,R_d') advance account 暂支帐目；预付款帐户
nQX+pkJ advance compensation 预付补偿金
(IqZ@->nw advance from shareholder 股东垫款
(& "su3z advance pending reimbursement 预支以待日后付还
hXI ro advanced economy 先进经济体系
H 9XvO advancement 预付；预付财产
|077Sf | advances warrant 垫款令
3rW|kkn advancing 贷出
'NjzgZ~]P adverse balance 逆差
Rk<@?(l!6x adverse exchange 逆汇
E51 dV:l advertisement addressed to shareholders 在报章刊登的致股东通告
}_/ Hd mmx advice for collection 托收通知书
q%n 6K advice of drawing 提款通知书；汇票通知书
p@!nYPr. advice of payment 付款通知
Z%zj";C
G Advisory Committee [Securities and Futures Commission]
AN:sQX` 谘询委员会〔证券及期货事务监察委员会〕
!%+2Yifna Advisory Committee on Diversification 经济多元化谘询委员会
2,2Z`X affidavit 誓章；遗产申报誓章
t.8 GT&p affidavit of no receipt 述明无收款的誓章
2"P 99$" affiliate 联号；联营公司；附属公司
6 k{2 +P affiliated company 附属公司；联号；联营公司
8
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{'sY|lou affordability 负担能力
N[]Hc African Development Bank [AfDB] 非洲开发银行
j`'`)3f after-acquired property 事后取得的财产
T3UMCqc= after-hours dealing 市后交易
zLs|tJOVp after-tax profit 税后盈利；税后利润；税后溢利
@+vXMJ $ agency agreement 代理协议
,j;m!V agency expenses 代理机构的开支
)U gX3+@ agency fee 代理费
(s<Dd2&.H Agency Law 《代理法》
;7]u!Q agent 代理人；承销人
iX u]e;6 agent of company 公司代理人
RpWTpT1 agent's fee 代理人费；经纪费
+y7;81ND aggregate 总计；总数；总体数字
6*4's5>?D aggregate amount 总款额；总额
0]KraLu"N aggregate assets and liabilities 总体资产与负债
yzw mT aggregate at constant price 按固定价格计算的总体数字
] xC#rwHUC aggregate demand 总需求
Ac2(O6 aggregate gross position 总持仓量
4
%PfrJ aggregate limit 总限额
cMyiW$; aggregate of salaries tax 合计薪俸税
Q$& sTM aggregate performance 总体表现；总体业绩
AqK z$ aggregate supply 总体供应
fx=Awba aggregate surplus 总盈余
,g-EW
jN aggregate total 整体总额
S= R7`a<.5 aggregate value 总值；合计价值
+;$oJJ aggregated basis 合计基准
](tx<3h aggregated net chargeable income 合计应课税入息实额
{2/LRPT aggregation 合并计算；合计；总和
v(*C%.M) aggregation of incomes of husband and wife 夫妇入息合并计算
Tus}\0/i> aggregation of property 财产的总和
|b-9b& agio 差价；贴水
`p;eIt Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
M;cO0UIwO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0&qr 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
GoA4f 3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3G.5724, 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:tIC~GG]_) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IDkWGh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*n]7 agreement for a settlement 授产协议
\k;`}3 uO agreement for assignment 转让协议
~$' \L agreement for sale 售卖协议；买卖协议
Fc~'TBf,,` agreement for sale and purchase 买卖协议
`U+l?S^$ agreement for the payment of interest 支付利息协议
}kw/W#)J agreement for the repayment of money 还款协议
f|^dD` agreement of reinsurance 再保险协议
5MFxo63 Agricultural Bank of China 中国农业银行
,jX M3?>B air passenger departure tax 飞机乘客离境税
xe7O/',pa= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I1[g&9, airport tax 机场税
A7(hw~+@ alcohol duty 酒精税
u` oq (?| alienation 让与；让渡；转让
+!QJTn"3 alimony 生活费；赡养费
?)bS['^1) All Ordinaries Index [AOI] 所有普通股指数
|mdi]TL all risks 全险；综合险
<%x S{!'} All Sales Record for Stock Market 《股票市场成交报告》
kb[P\cR a Allied Capital Resources Limited 新联财务有限公司
[: xiZ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~m|Mg9- allocation letter 拨款信件
KIR'$ 6pn~ allocation of fund 分配款项；预留款项
f;/QJ allocation of profit 利润分配；溢利分配
[V 4 {c@ allocation warrant 拨款令
/Q,{?';~ allotment 分配；配股
}2K $^u R allotment notice 股份配售通知；配股通知
kYzC#.|1 allotment of shares 股份分配
66^yc ZCH allowable 可获宽免；免税的
&1+X\c+t b allowable business loss 可扣除的营业亏损
TKk-;Y=N allowable expenses 可扣税的支出
qwIa?!8 o allowance 免税额；津贴；备抵；准备金
4iW'kuK allowance for debts 债项的免税额
wApMzZ(X2y allowance for depreciation by wear and tear 耗损折旧免税额
*Z m^
~Vo allowance for funeral expenses 殡殓费的免税额
)tCX
y4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,J`'Y+7W allowance for repairs and outgoings 修葺及支出方面的免税额
nW;g28 allowance to debtor 给债务人的津贴
aM7uBx\8 5 alteration of capital 资本更改
.{;Y'Zc14S alternate trustee 候补受托人
RI68%ZoL amalgamation 合并
sXd8rj: o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gN)c ambit of charges 征税范围；收费范围
;raN amended valuation 经修订的估值
e/->_T(I American Commodities Exchange 美国商品交易所
-P&6L\V American Express Bank Limited 美国运通银行
Lm@vXgMD American Stock Exchange 美国证券交易所
9f\/\L amortization 摊销
W8lx~: v amount due from banks 存放银行同业的款项
7'
S @3 amount due from banks abroad 存放海外银行同业的款项
=)hVn amount due from holding companies 控股公司欠款
p7:{^ amount due from local banks 存放本港银行同业的款项
O?<&+(uMTT amount due to banks 银行同业的存款
_EF&A-kX|u amount due to banks abroad 海外银行同业的存款
Oy 2+b1{ amount due to holding companies 控股公司存款
w.& 1%X(k amount due to local banks 本港银行同业的存款
'#(v=|J amount due to outport banks 外埠银行同业的存款
4t)%<4 amount for note issue 发行纸币的款额
%pXAeeSY`; amount of bond 担保契据的款额
}(egMx;"3J amount of consideration 代价款额
{O|'U' amount of contribution 供款数额
{EdH$l>94 amount of indebtedness 负债款额
$T :un.TM amount of principal of the loan 贷款本金额
g;ZxvR)ZJk amount of rates chargeable 应征差饷数额
|+ `c3*PV amount of share capital 股本额
ID.n1i3 amount of sums assured 承保款额
.S(,o. amount of variation 变动幅度
}du XC[ 6 amount of vote 拨款数额
:VF<9@ t amount payable 应付款额
>DPB!XA3 amount receivable 应收款额
fX
jG5Tv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w
'3#&k+ analysis 分析
gK OOHUCb ancillary risk 附属风险
9b?SHzAa annual account 周年帐目；周年帐目报表；年度决算；年结
nenU)*o annual accounting date 年结日期
~EK'&Y"1 annual allowance 每年免税额；年积金；年度津贴；年津
lo'W1p annual balance 年度余额
q5>v'ZS o annual disposable income 每年可动用收入
= waA`Id annual estimates 周年预算
~tOAT;g}q annual fee 年费
Q[+ac*F=Y annual general meeting 周年大会
>Z1q j> annual growth rate 年增率；每年增长率
&qS[%K ) annual long-term supplement 长期个案每年补助金
w`l{LHrR annual pensionable emolument 可供计算退休金的年薪
y>*xVK{D annual report 年报
S$2b>#@UJ Annual Report on the Consumer Price Index 《消费物价指数年报》
K(XN-D/c annual return 周年报表；周年申报表；每年报税表格
8u!"#S#>a Annual Return Rules 《周年报表规则》
*m2=/Sh annual review of consumer prices 每年消费物价回顾
*Z_C4Tj annual roll-forward basis 逐年延展方式
"bDs2E+W annual salary 年薪
XJ2^MF2BU annual statement 年度报表；年度决算表
kh%{C] ".1 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
jYiv'6z annuitant 年金受益人
>J u]2++lx annuity 年金
Z'H5,)j0R annuity contract 年金合约
&i!vd/*WlD annuity on human life 人寿年金
g#]wLm# antecedent debt 先前的债项
P,sj o u^ ante-dated cheque 倒填日期支票
(|wz7 AY2 anticipated expenditure 预期开支
S~]mWxgZ anticipated net profit 预期纯利
WW~+?g 5 anticipated revenue 预期收入
G|\^{ 5 anti-inflation measure 反通货膨胀措施
=V"(AuCVE anti-inflationary stance 反通货膨胀立场
t'm;:J1 apparent deficit 表面赤字
Gn;@{x6 apparent financial solvency 表面偿债能力
&CwFdx:Ff apparent partner 表面合伙人
jq08= application for personal assessment 个人入息课税申请书
mq q;H} application of fund 资金应用
Qv-@Zt!8 application to release as liquidator and to destruct the books of accounts and documents
) G7=G+e; 申请免除清盘人职务及毁灭帐簿与文件
:W@#) 1= appointed actuary 委任精算师
. " $ appointed auditor 委任核数师；委任审计师
jF[ 1za appointed trustee 委任的受托人
U \rh [0 appointer 委任人
d 6i6hcQE apportioned pro rata 按比例分摊
cWajrLw apportionment 分配；分摊
1,5E `J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4Z|vnj)Z apportionment formula 分摊方程式
~SSU` apportionment of estate duty 遗产税的分摊
JF/,K"J appraisal 估价；评估
M@W[Bz appreciable growth 可观增长
l|5fE1K9U appreciable impact 显着影响
xAggn appreciable increase 可观增长
@]bPVG?d appreciation 增值；升值
g:0#u;j^7 appreciation against other currencies 相对其他货币升值
_j _x1.l appreciation of the exchange value of Hong Kong dollar 港元汇值上升
' H7x L appreciation tax 增值税
!;_H$r0 appropriation 拨款；拨用；拨付
`yF`x8 appropriation account 拨款帐目
!z{-?o/ Appropriation Bill 拨款法案
wb Iq&>p appropriation-in-aid system 补助拨款办法
kF>o .u SV approved assets 核准资产
{)AMw q approved basket stock 认可一篮子证券
>hH0Q5aL approved budget 核准预算
,Z S6jZ approved charitable donation 认可慈善捐款
!a$ D4(`v approved charitable institution 认可慈善机构
2Hum!p:1 approved currency 核准货币；认可货币
$4MrP$4TI approved estimates 核准预算
~z Hg[X*
approved estimates of expenditure 核准开支预算
>c- fI$] approved overseas insurer 核准海外保险人
@x c ', I approved overseas trust company 核准海外信托公司
:R.&`4=X approved pooled investment fund 核准汇集投资基金
(RtueEb.~E approved provident fund scheme 认可公积金计划
{647| j;e approved provision 核准拨款
&F}"Z(B<wK approved redeemable share 核准可赎回股份
^uJU}v: approved regional stock 认可地区性证券
k=GG>]<i approved retirement scheme 认可退休金计划
N N|u _ approved subordinated loan 核准附属贷款
yPw'] " arbitrage 套戥；套汇；套利
T lj:%yK2 arbitrageur 套戥者；套汇者
^*~;k|;& arbitrary amount 临时款项
n4lu tnF arrangement 措施；安排；协定
exdx\@72 arrears 欠款
nADX0KI arrears of pay 欠付薪酬
!`bio cA arrears of revenue 逾期未收税款；逾期未收的帐项
,7XtH>2s articles of association 组织章程；组织细则；组织章程细则
SR*wvQnOx Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?|e'Gbb_ ascertainment of profit 确定利润
(Z5##dS3 "Asia Clear" “亚洲结算系统”
|y<),j6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5d@t7[] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8.bKb<y Asian Development Fund [ADF] 亚洲发展基金
LI)!4(WH Asian dollar bond 亚洲美元债券
,
*qCf@$I Asian dollar market 亚洲美元市场
=uDgzdDyE Asian dollar rate 亚洲美元利率
<}6{{&mT4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1c+]gI e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_lW+>xQ asked price 沽盘；喊价；索价；卖方报价
!EQ@#qW/ assessable income 应评税入息
3sCFHn#c assessable loss 应评税亏损
4em;+ >D6 assessable profit 应评税利润
fJZp?e" assessable value 应评税值
S(aZ4{a@ assessed profit 估定利润
t:LcNlN| assessed value 经评估价值
VOsqJJ3 assessment 评税；评定；估价；评税单
p$7#}s assessment number 评税编号；估价编号
D|qk_2R% assessment of additional tax 补加税评税
Z`3ufXPNlO assessment of performance 业绩评估；实绩评价
1{_A:<VBl Assessor 评税主任
\Ep0J $ #o asset price bubbles 资产价格泡沫
#}^-C&~ asset-backed securities 具资产保证的证券
V 0 nn4dVO assets accretion 资产增值
2FD= lR?6 assets and liabilities 资产与负债
4lKVY< assets betterment statement 资产递增表；资产改进表
vILy>QS) assets lending 实物放款；有抵押贷款
x_|F|9 assets of the company passing on the death 死者去世时转移的公司资产
":3 VJ(eY assets pledged as security for liabilities 用作负债抵押的资产
N)% ;jh:T assets portfolio 资产投资组合
yk2 !8 assets price 资产价格
97!>%d [0 assets quality 资产质素
z'p:gv] assets realization 资产变现
Da$r ` assets refinancing arrangement 资产再集资安排
g/UaYCjM assets securitization 资产证券化
Y,8KPg@W assets situated outside Hong Kong 在香港以外地方的资产
>ds%].$-\ assets stripping 削减资产；拆卖资产
0tk#Gs[ assets value 资产值
clI*7j.4E# assignee 承让人
g fU-"VpHE assignment 转让；转让书；转让契
pS 4&w8s assignment of interest 权益转让
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assignment of letters patent and trade mark 专利证书及商标转让
2fIRlrA$ assignment of property 物业转让；物业转让书
HmK*b Z assignment right 转让权
%=j3jj[ assignor 转让人
C} IbxKl associate 有联系的人；有关连人士；相联者；合伙人；联系人
n 3MWs );5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZWV|# c<G associate member 附属会员
mYB` )M*Y associated body corporate 相联法人团体
:"0J=>PH: associated company 相联公司；联属公司
b{DiM098 associated corporation 相联法团
PC c|}*b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=G~~?>=@2 公认会计师公会〔英国〕
!A8^Xmz" Association of Futures Exchange Brokers 香港期货经纪协会
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&_^"=R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
/W#O + assumption of control 接管
3>z[PPw assurance 担保；保险；转易；转易书
;evCW$G= assurance of interest 权益的转易
0e ["]Tlnm at 19XX price 按一九ＸＸ年价格计算
l6[lJ0Y at a discount 按赔价计算；按贴水价格计算；打折扣
! 0/z> #b at a premium 按溢价计算；按升水价格计算
! ~<siy at call 通知付款；按通知
IGX:H)&* at constant market price 按固定市价计算
, (G% e at constant price 按固定价格计算
8|twV35 at cost 按成本计算
Nkx C s at current market price 按当时市价计算；按现时市价计算
tNs~M4TVVH at current price 按当时价格计算；按现时价格计算
Ja]o GT=e at factor cost 按要素成本计算；按生产要素成本计算
?(KvQK|d4 at money-of-the-day price 按付款当日价格计算
R 4%P:qM at or better 按指定或较佳价位〔买卖指令〕
9+Y D!y at par 按面值计算；平价
5H ,G - at sight 见票即付
M
ixwK, at the close 按收市盘
r^$~>!kZ| at the opening 按开市盘
dEM ?~? attestation 见证；见证条款
o?Sla_D at-the-money option 平价期权
;@ WV-bLe attorney 受权人；受托代表人
WKA'=, `v attornment 新拥有人承认书
H'RL62! attributable profit 可归属利润
6*GjP ;S = attributable share value 可归属股份价值
Mu_i$j$vvP Auckland Stock Exchange 奥克兰证券交易所
t qOi
x/ auction 拍卖
LU!1s@ auctioneer 拍卖商
-'rj&x{Q)U audit 审计；核数
")s!L"x Audit Commission 审计署
Y ?]G}5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
F>|9 52 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〕
{F*N=pSq audit review 帐目审查
;Hm'6TR! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
rqCa 2 audited account 审计帐目；经审计的帐目
wCZO9sU:6= audited annual account 经审计的周年帐目
QL"gWr`R audited balance sheet 经审计的资产负债表
D_|B2gdZY auditor 核数师；核数主任；审计师
hQJW KAf,/ auditor's certificate 核数师证明书；审计师证明书
a! Yb1[ auditor's report 核数师报告；审计师报告
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Aussie bond 澳元债券
4Y bC(f austerity budget 紧缩预算
e/e0d<(1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dhRJg"vrQ Australia All Ordinaries Index 澳洲所有普通股票指数
{j(4m Australian Dollar [AUD] 澳元
X7aXxPCq1 Australian Options Market 澳大利亚期权市场
6(56,i<#/ Australian Securities Commission 澳洲证券事务监察委员会
& %}/AoU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%/0gWG Australian Stock Exchange 澳大利亚证券交易所
2]jPv 0u Austrian Schilling [ATS] 奥地利先令
>L2*CV3p authentication 认证；鉴证
<D /a l9 authority to purchase 委托购买证；委购书
j~ym< -[{a authorization 认可；核准；授权；授权书
CKARg8o authorization by direction 指示授权
SqB /4P authorization by instruction 指令授权
{ctwo X[; authorization by warrant 令状授权
.+#Lx;}) authorization of unit trust 单位信托的认可
F 1 |zXg) authorized agent 指定代理人
{K aN,td9 authorized capital 法定资本
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A%F$Mk authorized clerk 出市员
=xEk7'W6k authorized dealer 认可交易商
cV$lobqO authorized financial institution 认可财务机构
L@ |#Bbmx authorized fund 认可基金
y{rn-?`{ authorized fund house 获授权的基金公司；认可基金公司
C@dGW AG authorized institution 认可机构
@vH2Vydu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5ouQQ)vA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qR,.W/eS8 authorized insurer 获授权保险人；获认可承保人
*M!kA65' authorized investment 特准投资项目
`ENP=kL(+ authorized person 获授权人
./maY1>T authorized representative 获授权代表
lC9S\s authorized share capital 法定股本
I{n; 4? automated quotation system 自动报价系统
jW5iqU"{* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+BB0w Y 自动交易系统〔香港期货交易所有限公司〕
eYP=T+ automatic adjustment mechanism 自动调整机制
y/4ny,s" automatic adjustment system 自动调整系统
QJ<[ Zx Automatic Clearing House 自动票据交换所
n! .2aq automatic exchange rates accumulation system 自动化汇率累集系统
t! l%/$- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:4;S "p automatic teller machine [ATM] 自动柜员机
< %! J? autopay 自动转帐
.:0M+Jr" available assets 可用资产
F/<qE!( available fiscal reserve 现存财政储备
me. /o(!? available profit 可用利润
2,AaP*, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D3?N<9g average 平均；平均数；海损
Qyj(L[K J average basic salary 平均基本薪金
.w'vD/q; average consumer expenditure 平均消费开支；一般消费开支
R`He^ average cost 平均成本
_ @prm Sc average cost of land production 增辟土地平均成本
/_OOPt =G average daily turnover 平均每日成交额
Zd<[=%d average daily wage rate 平均每日工资率
('WY5Yps average expenditure pattern 平均开支模式
D9^7m
j?e average growth rate 平均增长率
Z\!rH "8 average net fixed assets 固定资产平均净值
*( *z| 2 average of relatives 相对价格平均数
7Dl%UG] average price 平均价格
N$'>XtO average propensity to consume 平均消费倾向；一般消费倾向
b[g.}'^yht average propensity to save 平均储蓄倾向；一般储蓄倾向
{,f[ r*{Y average rate 平均率
P3$,ca' average revenue 平均收入；平均收益
G ]lvHD average stock 平均库存；平均存货
: ej_D} average yearly rent 平均年租
AP@<r avoidance of double taxation 避免双重课税
5^F]tRz- avoidance of tax 避税
