A:
bs)Ro/7} A share Ａ股；甲类股份
%< Jj[F abatement of tax 减税；减扣免税额
UL xgvq ABN AMRO Bank N.V. 荷兰银行
l;h5Y<A%? above-the-line expenditure 线上项目支出；经常预算支出
Cm-dos above-the-line receipt 线上项目收入；经常预算收入
h2
>a_0" ABSA Asia Limited 南非联合亚洲有限公司
1JZhcfG absolute change 绝对数值变更
x/%/MFK)>8 absolute expenditure 实际开支
_;:B@Z absolute guideline figure 绝对准则数字
^vTp.7o~5 absolute interest 绝对权益
;kD
Rm'( absolute order of discharge 绝对破产解除令
0I*{CVTQj absolute profit margin 绝对利润幅度
;>Z0e`= absolute value 实值；绝对值
vH 6.;j'^ absolutely vested interest 绝对既得权益
-90X^ ] absorbed cost 已吸收成本；已分摊成本
%/RT}CBBsW absorption 吸收；分摊；合并
+<WNAmh
absorption rate 吸收率；摊配率；分摊率
Z;6?,5OSc ACB Finance Limited 亚洲商业财务有限公司
`(~oZbE rM acceptable form of reciprocity 合理的互惠条件
8>DX
:` acceptable rate 适当利率；适当汇率
cq8JpS B( acceptance agreement 承兑协议
T|uG1 acceptance for honour 参加承兑
_"82W^W i acceptor 承兑人；接受人；受票人
L"(
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ZJHaY09N accident insurance 意外保险
>eX 9dA3X Accident Insurance Association of Hong Kong 香港意外保险公会
cY.5z:7u~v accident insurance scheme 意外保险计划
J n'SGR accident year basis 意外年度基准
u`u{\
xN9 accommodation 通融；贷款
^h"@OEga? accommodation bill 通融票据；空头票据
c`7 dNx accommodation party 汇票代发人
PsN_ c [+ account balance 帐户余额；帐户结余
nsu RG account book 帐簿
D`) K3 ;h account collected in advance 预收款项
)y S8(F0 account current book 往来帐簿
](z* t+"> account of after-acquired property 事后取得的财产报告
,6x>gcR account of defaulter 拖欠帐目
RF'&.RtVa account payable 应付帐款
~P"o_b6,k account payee only [A/C payee only] 只可转帐；存入收款人帐户
A#]78lR account receivable 应收帐款
Xkf|^-n account receivable report 应收帐款报表
[vxHsY3z account statement 结单；帐单；会计财务报表
"nU] 2 account title 帐户名称；会计科目
P -X2A2 accountant's report 会计师报告
^N O4T Accountant's Report Rules 会计师报告规则
2W;2._ accounting and auditing procedure 会计与审计程序；会计与核数程序
c=p!2jJ1K~ Accounting Arrangements 《会计安排》
Kae-Y accounting basis 会计基础
\
F)}brPc accounting by Official Receiver 破产管理署署长呈交的帐目
P3 TM5 Accounting Circular 《会计通告》
LmP p t3[ accounting class 会计类别
)&ucX accounting date 记帐日期；会计结算日期
H_w?+Rig accounting for money 款项核算
ZN!<!"~ Accounting Officer 会计主任
{}BAQ9|q accounting period 会计报告期；会计期
3lN@1jl h accounting policy 会计政策；会计方针
l_P90zm39! accounting practice 会计惯例
0Q[;{}W} accounting principle 会计准则
}`]Et99Q5 accounting record 会计记录
lDZ~ accounting report 会计报告
l _zTpyOZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Cw~fP[5XMF Accounting Society of China 中国会计学会
t_ \&LMD accounting statement 会计报表
5e&; f accounting system 会计制度；会计系统
%. ;;itB accounting transaction 会计事项；帐务交易
^t,haO4 accounting treatment 会计处理
V2$M`|E accounting year 会计年度
2h1P!4W85 accretion 增值；添加
YAd%d|Q accrual 应计项目；应累算数目
"lL/OmG accrual basis 应计制；权责发生制
rW `l1yi*$ accrual basis accounting 应计制会计；权责发生制会计
8I0G%hD accrue 应累算；应计
."y tBF accrued benefit 应累算利益
}+K=>. accrued charges 应计费用
k{ cPiY^ accrued cumulative preference share dividend 应累算的累积优先股股息
dyB@q h~H accrued expenses 应累算费用
S]Aaf-X_ accrued interest payable 应付利息；应计未付利息
mcxD#+H 3 accrued interest receivable 应收利息；应计未收利息
mBQpf/PG accrued right 累算权益
m1M6N`f accruing profit 应累算的利润
SA?1*dw) accumulated fiscal reserve 累积财政储备
z< 8VJZd accumulated profit 累积利润；滚存溢利
Us% _'}(/U accumulated reserve 累积储备
I^G6aw accumulation of surplus income 累积收益盈余
kv<(N acquired assets 既得资产
t"YN:y8- acquisition 收购；购置；取得
g-cg3Vso acquisition cost 购置成本
)-25? B acquisition expenses 购置费用
6#HnA"I2n acquisition of 100% interest 收购全部股权
qf{HGn_9~1 acquisition of control 取得控制权
Pav acquisition of fixed assets 购置固定资产
)#sN#ZR$ acquisition of shell “买壳”
w4l]rH acquisition price 收购价
o Va [ act of God 天灾
BJ{?S{"6%G acting partner 执事合伙人
LVd tI active market 买卖活跃的市场；交投畅旺的市场；旺市
nIqF:6/ active partner 积极参与的合伙人
UI*&@!%bzp active trading 交投活跃
{ a(<E8-^ actual circulation 实际流通
bb$1zSA actual cost 实际成本
E CPSE { actual expenditure 实际开支；实际支出
Mo4c8wp&SM actual income 实际入息；实际收入；实际收益
@2TfW]6 actual market 现货市场
;s#]."v_= actual price 现货价；实际价格
(N5"'`NZA actual profit 实际利润
V6'k\5| _ actual quotation 实盘；实际价位；实际报价
^1Bk*?Yx\x actual year basis 按实际年度计算
y (=0 actuals 实货
,C|aiSh0- actuarial investigation 精算调查
)))AxgM actuarial principle 精算原则
?',Wn3 A actuarial report 精算师报告
X7?j90tH Actuarial Society of Hong Kong 香港精算学会
TV}=$\D actuarial valuation 精算师估值
V@ K^9R,| actuary 精算师
}6*JX\'q ad referendum agreement 暂定协议；有待覆核的协定
n ;y[%H!g ad valorem duty 从价税；按值征税
#z}0]GJKj ad valorem duty system 从价税制
.GWN~iR( ad valorem fee 从价费
Hio+ k^ ad valorem tariff 从价关税
] (`:<>c additional allowance 额外免税额
AG"iS<u additional amount for unexpired risk 未过期风险的额外款额
p qe%tRH{ additional assessable profit 补加应评税利润
L5CnPnF additional assessment 补加评税
LN9.Q'@r? additional commitment 额外承担
m; PTO$-- additional commitment vote 额外承担拨款
AOx8OiqE: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'Y]<1M>.g additional dependent parent allowance 供养父母额外免税额
n,{ additional provision 额外拨款
$ {`q ! additional stamp duty 附加印花税
&?k`rF9 additional tax 补加税罚款；补加税款
e' |c 59E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2hTsjJ!' adjudged bankrupt 被裁定破产
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adjudicated bankrupt 裁定破产人
b(> G adjudication fee 裁定费；评定印花税额手续费；评估契据费
'Z nJd j adjudication of bankruptcy 裁定破产；宣告破产
<ILi38%Y adjudication of insolvency 裁定无力偿还债务
jn oX%3d- adjusted actual 经调整的实数；调整后的实数
#*3 vE& p adjusted current assets 经调整的流动资产；调整后的流动资产
p$<){ ,R adjusted figure 经调整的数字；调整后的数额
,? Q1JZPy@ adjusted liabilities 经调整的负债；调整后的负债
8DFq eY0S adjusted loss 经调整的亏损；调整后的亏损
/K_*Drk> adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
biVsbxYurq adjusted profit 经调整的利润；调整后的利润
Gi&/`vm adjusted surplus 经调整的盈余额；调整后的盈余额
(V" 7H adjusted value 经调整的价值；调整后的价值
E&Sr+D aPD adjustment 调整；修订；理算〔保险〕
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"$uRw adjustment centre 调剂中心
VYrs4IFT$ adjustment lag 调整过程的时间差距；调整时差
A$?o3--#]G adjustment mechanism 调整机制
TBgiA}|\D adjustment of loss 亏损调整
2(R{3E4. adjustment process 调整过程；调整程序
g^^^fKUp ) adjustment range 调整幅度
<iM}p^jX9 administered exchange rate 受管制汇率
T%**:@}+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$=T q<W*c administration expenses 行政费用
2-^ ['R administration fee 手续费；行政费
u Npa2{S' administration in bankruptcy 破产管理
SA
[(1dy; administration order 遗产管理令
B'6( Ao=3/ administrator 管理人；遗产管理人
}RQ'aeVl( administrator of the estate 遗产管理人
ryTtGx%a admission of debt 债项承认书
l{V(Y$xp3 admission of proof 接纳债权证明
V _KHVul advance 放贷款项；垫付款项；预支款项；预付款项
X$ A ]7t advance account 暂支帐目；预付款帐户
K:Z|# i- advance compensation 预付补偿金
lNv xt6@s advance from shareholder 股东垫款
B*fBb .Z advance pending reimbursement 预支以待日后付还
wL&[Vi_j{ advanced economy 先进经济体系
:Bb lH0' advancement 预付；预付财产
M$3/jl*#} advances warrant 垫款令
fg
GTm: advancing 贷出
)XYCr<s2" adverse balance 逆差
/1r {z1pv\ adverse exchange 逆汇
zZV9`cqZ{ advertisement addressed to shareholders 在报章刊登的致股东通告
]K<7A!+@@p advice for collection 托收通知书
RMAbu*D 0 advice of drawing 提款通知书；汇票通知书
oB+@05m8 advice of payment 付款通知
]Y f8 Advisory Committee [Securities and Futures Commission]
mQ\oR| 谘询委员会〔证券及期货事务监察委员会〕
TaZlfe5z Advisory Committee on Diversification 经济多元化谘询委员会
r6 kQMFA affidavit 誓章；遗产申报誓章
N
Q }5' affidavit of no receipt 述明无收款的誓章
+sXnC\ affiliate 联号；联营公司；附属公司
07Oag q( affiliated company 附属公司；联号；联营公司
]jV 1/vJ-! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u<HJFGLzI affordability 负担能力
[LS s|f African Development Bank [AfDB] 非洲开发银行
qtp-w\#S$ after-acquired property 事后取得的财产
C(}Kfi@6N after-hours dealing 市后交易
n'@XgUI, after-tax profit 税后盈利；税后利润；税后溢利
Ky{C;7X agency agreement 代理协议
~P9 ^4 agency expenses 代理机构的开支
EtDzmpJR> agency fee 代理费
O ! w&3 p Agency Law 《代理法》
?$b*)< agent 代理人；承销人
7[8d-Sf24{ agent of company 公司代理人
g]. _J agent's fee 代理人费；经纪费
5 ~"m$/yE aggregate 总计；总数；总体数字
P2 +^7x? aggregate amount 总款额；总额
xic&m5j
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ak(P<OC- aggregate at constant price 按固定价格计算的总体数字
?<soX8_1 aggregate demand 总需求
L(BL_ aggregate gross position 总持仓量
5
Pra j aggregate limit 总限额
>F/5`=/'h aggregate of salaries tax 合计薪俸税
j7C&&G q aggregate performance 总体表现；总体业绩
g+=f=5I3 aggregate supply 总体供应
@T{I;8S aggregate surplus 总盈余
2X=*;r"{J aggregate total 整体总额
9tB :1n} aggregate value 总值；合计价值
'z Qp64]F aggregated basis 合计基准
Y>K3.*. aggregated net chargeable income 合计应课税入息实额
;* e$k7}F aggregation 合并计算；合计；总和
@ oFuX. aggregation of incomes of husband and wife 夫妇入息合并计算
] -G~ aggregation of property 财产的总和
gR k+KGKn< agio 差价；贴水
_"qX6Jc Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
*w 1R> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M532>+A]Za 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
*)i+ c{~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
HE3x0H}o> 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Il!#] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tEllkHyef 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{^Q1b.= agreement for a settlement 授产协议
QkY;O<Y_ agreement for assignment 转让协议
BEii:05 agreement for sale 售卖协议；买卖协议
1!2,K ot agreement for sale and purchase 买卖协议
\05 n$. agreement for the payment of interest 支付利息协议
Z'y:r2{ql agreement for the repayment of money 还款协议
s=)1:jY k agreement of reinsurance 再保险协议
g]}E1H6- Agricultural Bank of China 中国农业银行
>\ PNKpn{ air passenger departure tax 飞机乘客离境税
y!kM#DC^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|z.Ov&d4)( airport tax 机场税
zA&]#mc alcohol duty 酒精税
WO{9S%ck alienation 让与；让渡；转让
E XQ 3(:& alimony 生活费；赡养费
],Y+|uX-> All Ordinaries Index [AOI] 所有普通股指数
uh~,>~a| all risks 全险；综合险
$:*/^)L All Sales Record for Stock Market 《股票市场成交报告》
*iujJ i Allied Capital Resources Limited 新联财务有限公司
]q@W(\I all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MJ`BlE,Fmb allocation letter 拨款信件
zY\MzhkX, allocation of fund 分配款项；预留款项
%;YERO! allocation of profit 利润分配；溢利分配
Gu
K!<-Oz" allocation warrant 拨款令
YD iru allotment 分配；配股
hkR Jqta) allotment notice 股份配售通知；配股通知
q=uJ^ N allotment of shares 股份分配
qISzn04 allowable 可获宽免；免税的
?r(Bu allowable business loss 可扣除的营业亏损
wfBf&Z0{ allowable expenses 可扣税的支出
RQd 5Q. allowance 免税额；津贴；备抵；准备金
~@EBW3>~5 allowance for debts 债项的免税额
Rs1JCP=d8 allowance for depreciation by wear and tear 耗损折旧免税额
"\x\P)j 0> allowance for funeral expenses 殡殓费的免税额
#Pq.^ ^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z$ Mc{ allowance for repairs and outgoings 修葺及支出方面的免税额
Tg#%5~IX allowance to debtor 给债务人的津贴
9rQw~B<S alteration of capital 资本更改
^+Stvj:N alternate trustee 候补受托人
t+ O7dZt%r amalgamation 合并
l|~SVk| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-hpMd/F ambit of charges 征税范围；收费范围
c!>",rce amended valuation 经修订的估值
T \$r| American Commodities Exchange 美国商品交易所
oA $ ]% American Express Bank Limited 美国运通银行
H%`|yUE( American Stock Exchange 美国证券交易所
/mFa*~dj2 amortization 摊销
g+92} $_ amount due from banks 存放银行同业的款项
mi$*,fz amount due from banks abroad 存放海外银行同业的款项
~JxAo\2i amount due from holding companies 控股公司欠款
#kL4Rm; amount due from local banks 存放本港银行同业的款项
ryoD 1OE amount due to banks 银行同业的存款
&io*pmUm6 amount due to banks abroad 海外银行同业的存款
-S *MQA4 amount due to holding companies 控股公司存款
@1G`d53N amount due to local banks 本港银行同业的存款
Q~AK0W amount due to outport banks 外埠银行同业的存款
rQD7ZN _ R amount for note issue 发行纸币的款额
,# QLc amount of bond 担保契据的款额
gIaPS0Q amount of consideration 代价款额
=[V amount of contribution 供款数额
Zk75 GC amount of indebtedness 负债款额
,[0rh%%j amount of principal of the loan 贷款本金额
<{b#nPc!,# amount of rates chargeable 应征差饷数额
IBe0?F # amount of share capital 股本额
$sR-J'EE! amount of sums assured 承保款额
4 | DGQ
amount of variation 变动幅度
MbeO(Q amount of vote 拨款数额
b0"R |d[i amount payable 应付款额
? *)wQZt; amount receivable 应收款额
LzJNQ d' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!)TO2?,^ analysis 分析
,mW-O!$3W ancillary risk 附属风险
Zp*0%x!e annual account 周年帐目；周年帐目报表；年度决算；年结
F
B7.b annual accounting date 年结日期
7Yd]#K{$ annual allowance 每年免税额；年积金；年度津贴；年津
{`CmE/`{ annual balance 年度余额
/ qo`vk A annual disposable income 每年可动用收入
[P?.( * annual estimates 周年预算
[ZkK)78}k annual fee 年费
k->cqtG annual general meeting 周年大会
4mJ[Wr\y annual growth rate 年增率；每年增长率
ImVHX~ qHJ annual long-term supplement 长期个案每年补助金
)rFcfS+/ annual pensionable emolument 可供计算退休金的年薪
;NeN2 |I] annual report 年报
q2KWSh5 Annual Report on the Consumer Price Index 《消费物价指数年报》
$mp'/] annual return 周年报表；周年申报表；每年报税表格
Ik74%x7G` Annual Return Rules 《周年报表规则》
b(.,Ex] annual review of consumer prices 每年消费物价回顾
p6e9mS s annual roll-forward basis 逐年延展方式
.~Z@y # annual salary 年薪
M]$_>&" annual statement 年度报表；年度决算表
`j yBF 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
pJ 7="n annuitant 年金受益人
>rb 8 A6 annuity 年金
2 pQdDbm annuity contract 年金合约
C [h^bBq annuity on human life 人寿年金
+HOHu*D antecedent debt 先前的债项
-%#F5br% ante-dated cheque 倒填日期支票
"G3zl{?GP anticipated expenditure 预期开支
B '"RKs] anticipated net profit 预期纯利
5Myp#!|x : anticipated revenue 预期收入
H]/! J] anti-inflation measure 反通货膨胀措施
zV8^ Hxl anti-inflationary stance 反通货膨胀立场
?h4Rh0rkX apparent deficit 表面赤字
%1oG<s apparent financial solvency 表面偿债能力
C0@[4a$8f apparent partner 表面合伙人
h16 i]V application for personal assessment 个人入息课税申请书
$5n6C7 application of fund 资金应用
G`"
9/FI7 application to release as liquidator and to destruct the books of accounts and documents
96$qH{]Ap 申请免除清盘人职务及毁灭帐簿与文件
# +,O appointed actuary 委任精算师
zgh~P^Z appointed auditor 委任核数师；委任审计师
Z hpbbS appointed trustee 委任的受托人
8bIwRVA2\ appointer 委任人
+P. }< apportioned pro rata 按比例分摊
ayvHS&h apportionment 分配；分摊
8
k%!1dyMB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
g`Bt G apportionment formula 分摊方程式
)+S^{tt apportionment of estate duty 遗产税的分摊
~qxuD_ appraisal 估价；评估
"dO>P*k, appreciable growth 可观增长
+ Y appreciable impact 显着影响
U F ]g6u appreciable increase 可观增长
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)[Nd\H appreciation 增值；升值
P,@ :?6 appreciation against other currencies 相对其他货币升值
$rG~0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y uo appreciation tax 增值税
atA:v3 " appropriation 拨款；拨用；拨付
s,|s;w*. appropriation account 拨款帐目
~Uz1()ftz Appropriation Bill 拨款法案
,B=;NKo appropriation-in-aid system 补助拨款办法
sjISVJ? approved assets 核准资产
xEfz AJ5& approved basket stock 认可一篮子证券
0=^A{V!m approved budget 核准预算
M >BcYbXf approved charitable donation 认可慈善捐款
}JKK"d}U approved charitable institution 认可慈善机构
BCK0fk~ approved currency 核准货币；认可货币
T+y3Ph--^ approved estimates 核准预算
aA 5rvP + approved estimates of expenditure 核准开支预算
09psqXU@I approved overseas insurer 核准海外保险人
>x$.mXX{ approved overseas trust company 核准海外信托公司
f*}H4H E O approved pooled investment fund 核准汇集投资基金
jZ8#86/#{ approved provident fund scheme 认可公积金计划
1 hQe uG approved provision 核准拨款
tb@&!a$`? approved redeemable share 核准可赎回股份
.;&1"b8G approved regional stock 认可地区性证券
.^%!X!r approved retirement scheme 认可退休金计划
_Bh ^ <D- approved subordinated loan 核准附属贷款
CQ+WBTiC arbitrage 套戥；套汇；套利
*75?%l arbitrageur 套戥者；套汇者
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F>A arbitrary amount 临时款项
+80yyn# arrangement 措施；安排；协定
]"Qm25`Qz arrears 欠款
1|c\^;cTkt arrears of pay 欠付薪酬
9(PQ7} arrears of revenue 逾期未收税款；逾期未收的帐项
#6%9*Rh articles of association 组织章程；组织细则；组织章程细则
^l(Kj3gM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"7*cF>FE 8 ascertainment of profit 确定利润
Mk -Rl "Asia Clear" “亚洲结算系统”
# ~SQujgB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pg.z `k Asian Development Fund [ADF] 亚洲发展基金
7fg +WZ Asian dollar bond 亚洲美元债券
8
)w75+& Asian dollar market 亚洲美元市场
DgQw9` W A Asian dollar rate 亚洲美元利率
ARD &L$AX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^Cs5A0xo#s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
oq<n5 asked price 沽盘；喊价；索价；卖方报价
&Jr~ )o assessable income 应评税入息
`2M`;$~ 5 assessable loss 应评税亏损
+Xg]@IS-eg assessable profit 应评税利润
h* to%N assessable value 应评税值
T!T6M6? assessed profit 估定利润
AIR\>.~"i* assessed value 经评估价值
Q'ok%9q!p assessment 评税；评定；估价；评税单
xgi/,Nk ' assessment number 评税编号；估价编号
fA]b'8 assessment of additional tax 补加税评税
)aOPR| + assessment of performance 业绩评估；实绩评价
Hkt vUJ(Ii Assessor 评税主任
Y!8Ik(/~i asset price bubbles 资产价格泡沫
-2dk8]KB] asset-backed securities 具资产保证的证券
<3;Sq ~^ assets accretion 资产增值
) Dz bJ} assets and liabilities 资产与负债
, c%>M^d assets betterment statement 资产递增表；资产改进表
7n1@ m_7O assets lending 实物放款；有抵押贷款
)K4A-9p C assets of the company passing on the death 死者去世时转移的公司资产
j(`L)/ |O assets pledged as security for liabilities 用作负债抵押的资产
h7( R/R f assets portfolio 资产投资组合
p)$DpNL% p assets price 资产价格
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p J assets quality 资产质素
F|3 =Cl assets realization 资产变现
U/e$.K3v assets refinancing arrangement 资产再集资安排
"1P>,\Sjg assets securitization 资产证券化
)rTV }Hk assets situated outside Hong Kong 在香港以外地方的资产
u49v,,WGw assets stripping 削减资产；拆卖资产
eN/o}<(e assets value 资产值
se)vi;J7 K assignee 承让人
b|cUKsL5 assignment 转让；转让书；转让契
uHv9D%R assignment of interest 权益转让
Hvn{aLa. assignment of letters patent and trade mark 专利证书及商标转让
Wn(pz)+Y assignment of property 物业转让；物业转让书
4&Q.6 HkL assignment right 转让权
w+P?JR!)+ assignor 转让人
u'o."J^&' associate 有联系的人；有关连人士；相联者；合伙人；联系人
VFZ_Vw Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a]<y*N?qu associate member 附属会员
o2FQ/EIE associated body corporate 相联法人团体
v>2gx1F"? associated company 相联公司；联属公司
|G +6R-_ associated corporation 相联法团
<Ct b^4$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3J2j5N:g 公认会计师公会〔英国〕
j0p '_|)( Association of Futures Exchange Brokers 香港期货经纪协会
'nOc_b0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ltKUpRE\? association of underwriters 承保人组织
gg>O:np8 assumption of control 接管
DA5kox&cU assurance 担保；保险；转易；转易书
Z\{"/( Hi assurance of interest 权益的转易
Ut;, Z at 19XX price 按一九ＸＸ年价格计算
" .9 b}} at a discount 按赔价计算；按贴水价格计算；打折扣
nMK,g>wp at a premium 按溢价计算；按升水价格计算
HMQi:s7% at call 通知付款；按通知
q 1Ja*=r at constant market price 按固定市价计算
):@XMECa at constant price 按固定价格计算
o<*H!oyP\ at cost 按成本计算
m"{D}(TA at current market price 按当时市价计算；按现时市价计算
q ;dg,Om at current price 按当时价格计算；按现时价格计算
ZgN )sVJ at factor cost 按要素成本计算；按生产要素成本计算
87Sqs1>cw at money-of-the-day price 按付款当日价格计算
cr{; gP at or better 按指定或较佳价位〔买卖指令〕
+ht -Bl at par 按面值计算；平价
<<z YF.9L] at sight 见票即付
KaJCfu yp at the close 按收市盘
w`kn!k8 at the opening 按开市盘
e12.suv attestation 见证；见证条款
yG) zrRU at-the-money option 平价期权
S}q6CG7 u attorney 受权人；受托代表人
^Z:oCTOP attornment 新拥有人承认书
W0]W[b,:u$ attributable profit 可归属利润
a=<l}`* attributable share value 可归属股份价值
NuLyu=. ? Auckland Stock Exchange 奥克兰证券交易所
& {): x auction 拍卖
j4v.8 ; auctioneer 拍卖商
*C~O[:6D audit 审计；核数
R^`# xQ Audit Commission 审计署
9 sQ 4
$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
kKU,|> 3h 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〕
\ /3Xb audit review 帐目审查
VP|ga }( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
EkV
LSur audited account 审计帐目；经审计的帐目
#K8kz audited annual account 经审计的周年帐目
aKkG[q N audited balance sheet 经审计的资产负债表
>4gGb) auditor 核数师；核数主任；审计师
Y ) kO" auditor's certificate 核数师证明书；审计师证明书
:G/T{87H auditor's report 核数师报告；审计师报告
.w/_Om4T*b Aussie bond 澳元债券
K:!|xr(1d austerity budget 紧缩预算
`'Fz :i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A4lh`n5% Australia All Ordinaries Index 澳洲所有普通股票指数
-6(u09mb_ Australian Dollar [AUD] 澳元
J2\%rb, Australian Options Market 澳大利亚期权市场
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E,5 Australian Securities Commission 澳洲证券事务监察委员会
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1(z&0Y ; Australian Stock Exchange 澳大利亚证券交易所
t(-`==.R Austrian Schilling [ATS] 奥地利先令
J. ;9- authentication 认证；鉴证
>wiW(Ki } authority to purchase 委托购买证；委购书
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%iZ_h^ authorization 认可；核准；授权；授权书
9%>GOY authorization by direction 指示授权
xEt". K authorization by instruction 指令授权
={[ s)G authorization by warrant 令状授权
f; <qGM.#| authorization of unit trust 单位信托的认可
4{?Djnh authorized agent 指定代理人
Y#9dVUS authorized capital 法定资本
EV}c,*);y authorized clerk 出市员
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NDf&dzX8 authorized dealer 认可交易商
[89qg+z authorized financial institution 认可财务机构
K3QE>@'] authorized fund 认可基金
0Q^a*7w`8a authorized fund house 获授权的基金公司；认可基金公司
x7qVLpcL3z authorized institution 认可机构
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Nurs)%_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'l+).}, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W\V'o Vt authorized insurer 获授权保险人；获认可承保人
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FF|Dx authorized investment 特准投资项目
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#vvnq authorized person 获授权人
jmgU'w-s authorized representative 获授权代表
}bQqln)# authorized share capital 法定股本
biTET|U`$ automated quotation system 自动报价系统
B3Id}[V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0/7y&-/( 自动交易系统〔香港期货交易所有限公司〕
f>Lw sP automatic adjustment mechanism 自动调整机制
Q{ hXP*5 automatic adjustment system 自动调整系统
*=OU ~68)C Automatic Clearing House 自动票据交换所
2&st/y(hs automatic exchange rates accumulation system 自动化汇率累集系统
1Ner1EKGp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>'>onAIL automatic teller machine [ATM] 自动柜员机
R cQo1 autopay 自动转帐
q. s 2x0 available assets 可用资产
Nqih LUv available fiscal reserve 现存财政储备
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Zgcg available profit 可用利润
.G"UM>.}d Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@<$-*, average 平均；平均数；海损
qd@x #"qT average basic salary 平均基本薪金
~*WSH&ip average consumer expenditure 平均消费开支；一般消费开支
OGgP~hd average cost 平均成本
Tk[`kmb average cost of land production 增辟土地平均成本
y6. Q\= average daily turnover 平均每日成交额
?W l=F/ average daily wage rate 平均每日工资率
>"^H"K/T average expenditure pattern 平均开支模式
%kM|Hk3d average growth rate 平均增长率
[i7Ug.O i" average net fixed assets 固定资产平均净值
L
B:wo .X average of relatives 相对价格平均数
U#=Q` average price 平均价格
$vlc@]~d`& average propensity to consume 平均消费倾向；一般消费倾向
ghXh nxG average propensity to save 平均储蓄倾向；一般储蓄倾向
Z)RoFD1]C average rate 平均率
4wLp average revenue 平均收入；平均收益
!!NVx\a average stock 平均库存；平均存货
&&Sl0(6x[T average yearly rent 平均年租
{VWX?Mm avoidance of double taxation 避免双重课税
#b[B$ avoidance of tax 避税
