A:
~T7\lJ{%G A share Ａ股；甲类股份
-)(HG)3 abatement of tax 减税；减扣免税额
ZY-W~p1:G ABN AMRO Bank N.V. 荷兰银行
,~w)~fMb8 above-the-line expenditure 线上项目支出；经常预算支出
x3xBl_t above-the-line receipt 线上项目收入；经常预算收入
s
de|t ABSA Asia Limited 南非联合亚洲有限公司
O: "gJ4D absolute change 绝对数值变更
ymT&[+V absolute expenditure 实际开支
&ok2Xw absolute guideline figure 绝对准则数字
a*o#,T5A absolute interest 绝对权益
}@_ F( B absolute order of discharge 绝对破产解除令
Ouc=4'$- absolute profit margin 绝对利润幅度
EtK,C~C}8 absolute value 实值；绝对值
W!
v 8'T absolutely vested interest 绝对既得权益
H.qp~-n absorbed cost 已吸收成本；已分摊成本
m7Nm!Z7 absorption 吸收；分摊；合并
W] {mEB absorption rate 吸收率；摊配率；分摊率
J'`,];su ACB Finance Limited 亚洲商业财务有限公司
*D! $gfa acceptable form of reciprocity 合理的互惠条件
/KFCq|;7s, acceptable rate 适当利率；适当汇率
sqFMO+ acceptance agreement 承兑协议
";AM3 acceptance for honour 参加承兑
LRW7_XY z acceptor 承兑人；接受人；受票人
(?Fz{ acceptor for honour 参加承兑人
yxh8sAZ accident insurance 意外保险
Rb\M63q Accident Insurance Association of Hong Kong 香港意外保险公会
h1} x2 accident insurance scheme 意外保险计划
>y#<WB$i accident year basis 意外年度基准
T B~C4H K= accommodation 通融；贷款
c 7.%Bn, accommodation bill 通融票据；空头票据
}A;J-7g6 accommodation party 汇票代发人
B@D3aOvO account balance 帐户余额；帐户结余
7Rqjf6kX`O account book 帐簿
s|.V:%9e account collected in advance 预收款项
$q.% 4 account current book 往来帐簿
6cQh8_/>{# account of after-acquired property 事后取得的财产报告
@2c Gx/1# account of defaulter 拖欠帐目
w0(A7 L:L account payable 应付帐款
xH #R _ account payee only [A/C payee only] 只可转帐；存入收款人帐户
9IZ}}x account receivable 应收帐款
UmZ#Cm account receivable report 应收帐款报表
ig3HPlC account statement 结单；帐单；会计财务报表
Vi[* a account title 帐户名称；会计科目
zBV7b| j accountant's report 会计师报告
A
q;]al Accountant's Report Rules 会计师报告规则
3QM6M9M accounting and auditing procedure 会计与审计程序；会计与核数程序
yPL1(i; Accounting Arrangements 《会计安排》
DS0c0lsx accounting basis 会计基础
JJ[.K*dO accounting by Official Receiver 破产管理署署长呈交的帐目
H z&a~ Accounting Circular 《会计通告》
w K0vKd i accounting class 会计类别
*U|K~dl]K accounting date 记帐日期；会计结算日期
q '9u8b accounting for money 款项核算
.I_Mmaq;i Accounting Officer 会计主任
*P]FX-D3 accounting period 会计报告期；会计期
|{]W (/ accounting policy 会计政策；会计方针
i;>Yx# accounting practice 会计惯例
U<QO@5 accounting principle 会计准则
U0G( accounting record 会计记录
(+lw t accounting report 会计报告
qKag'0e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>J,Rx!fq3 Accounting Society of China 中国会计学会
")LcB' C accounting statement 会计报表
+ pTc2z accounting system 会计制度；会计系统
w}nc ^6qH accounting transaction 会计事项；帐务交易
U[1Rw6 accounting treatment 会计处理
Ze_4MwC W accounting year 会计年度
N#
$ob 9 accretion 增值；添加
&g%9$*gm T accrual 应计项目；应累算数目
;DbEP. %u$ accrual basis 应计制；权责发生制
H= O/w3 accrual basis accounting 应计制会计；权责发生制会计
+Z99 x# accrue 应累算；应计
da <B6! accrued benefit 应累算利益
@."_XL74 accrued charges 应计费用
P oTJ4z accrued cumulative preference share dividend 应累算的累积优先股股息
6wK>SW)#&j accrued expenses 应累算费用
g93-2k, accrued interest payable 应付利息；应计未付利息
L,6v!9@ accrued interest receivable 应收利息；应计未收利息
eK [8$1 accrued right 累算权益
`5,46_ accruing profit 应累算的利润
I~ Q2jg2 accumulated fiscal reserve 累积财政储备
?T]3I.3
2^ accumulated profit 累积利润；滚存溢利
?Co)7} N accumulated reserve 累积储备
FJxg9!%d accumulation of surplus income 累积收益盈余
[xW;5j<87 acquired assets 既得资产
yh~*Kt]9Ya acquisition 收购；购置；取得
3 VNYDY`> acquisition cost 购置成本
G+&ug`0]5 acquisition expenses 购置费用
r$<-2lW acquisition of 100% interest 收购全部股权
KCEB J{jM acquisition of control 取得控制权
s?r:McF` acquisition of fixed assets 购置固定资产
W
!TnS/O_1 acquisition of shell “买壳”
9n\:grW acquisition price 收购价
;w0|ev 6| act of God 天灾
;pn*|Bsq acting partner 执事合伙人
t+7|/GLs2 active market 买卖活跃的市场；交投畅旺的市场；旺市
IL*Ghq{/ active partner 积极参与的合伙人
.=@xTJh active trading 交投活跃
|hHj7X <?k actual circulation 实际流通
!7)` g i actual cost 实际成本
;$=kfj9 :7 actual expenditure 实际开支；实际支出
Ik W 8$> actual income 实际入息；实际收入；实际收益
I|&< !{Rq actual market 现货市场
pK/ r{/>r actual price 现货价；实际价格
oih n`DY { actual profit 实际利润
iF0x>pvJ@ actual quotation 实盘；实际价位；实际报价
X+6`]] actual year basis 按实际年度计算
gt]k#(S actuals 实货
ZbB z@1O actuarial investigation 精算调查
cP8g. + actuarial principle 精算原则
Xm#rkF[, actuarial report 精算师报告
'YKy Y:eZ Actuarial Society of Hong Kong 香港精算学会
BJA&{DMHm actuarial valuation 精算师估值
[{R^!Az&b< actuary 精算师
*nZe|)m ad referendum agreement 暂定协议；有待覆核的协定
Wgp}v93 ad valorem duty 从价税；按值征税
?fv5KdD ad valorem duty system 从价税制
VS.~gHx ad valorem fee 从价费
Jkf%k3H3I* ad valorem tariff 从价关税
LdAWCBLS additional allowance 额外免税额
:@x_& b additional amount for unexpired risk 未过期风险的额外款额
\_GG6 additional assessable profit 补加应评税利润
:'hc &wk` additional assessment 补加评税
7I\qE r57 additional commitment 额外承担
{nQ?+o3 additional commitment vote 额外承担拨款
5pC+*n. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zoh%^8? o additional dependent parent allowance 供养父母额外免税额
w~+C.4=7 additional provision 额外拨款
mV~aZM0' additional stamp duty 附加印花税
} J_"/bB additional tax 补加税罚款；补加税款
R
-#40 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.5?e)o) adjudged bankrupt 被裁定破产
R*S9[fqC[ adjudicated bankrupt 裁定破产人
"INIP? adjudication fee 裁定费；评定印花税额手续费；评估契据费
d `eX_] Z adjudication of bankruptcy 裁定破产；宣告破产
b({K6#?'[ adjudication of insolvency 裁定无力偿还债务
S1d^ mu adjusted actual 经调整的实数；调整后的实数
8/i];/,v*M adjusted current assets 经调整的流动资产；调整后的流动资产
&oJ1v<` adjusted figure 经调整的数字；调整后的数额
5f#N$ mh adjusted liabilities 经调整的负债；调整后的负债
2lb H UK adjusted loss 经调整的亏损；调整后的亏损
@la/sd4` 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
8rV"? m`S adjusted profit 经调整的利润；调整后的利润
zeqwmV= adjusted surplus 经调整的盈余额；调整后的盈余额
v,}M n7: adjusted value 经调整的价值；调整后的价值
JCe%;U adjustment 调整；修订；理算〔保险〕
\ t=ls adjustment centre 调剂中心
[ :Upn)9 adjustment lag 调整过程的时间差距；调整时差
0eMO`8u[A adjustment mechanism 调整机制
0R21"]L_M adjustment of loss 亏损调整
Ka4KsJN adjustment process 调整过程；调整程序
3P,
ul*e adjustment range 调整幅度
K$1(HbL administered exchange rate 受管制汇率
Q
L 1e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
. 5_zh;
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]S2F9 administration fee 手续费；行政费
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7me administration in bankruptcy 破产管理
iNO}</7? administration order 遗产管理令
v~B
"Il administrator 管理人；遗产管理人
)I{ ~Pcq administrator of the estate 遗产管理人
s* ;rt admission of debt 债项承认书
Z=KHsMnB admission of proof 接纳债权证明
\86:f<)P advance 放贷款项；垫付款项；预支款项；预付款项
2h;#BJ )) advance account 暂支帐目；预付款帐户
a62'\wF>D advance compensation 预付补偿金
NsJ]Tp5! advance from shareholder 股东垫款
kq$0~lNI$ advance pending reimbursement 预支以待日后付还
)/:j$aq advanced economy 先进经济体系
@r130eLh advancement 预付；预付财产
c'!+]'Lr advances warrant 垫款令
Vb57B. I advancing 贷出
XI5TVxo(q adverse balance 逆差
q2{Aq[ adverse exchange 逆汇
$wm.,Vb
advertisement addressed to shareholders 在报章刊登的致股东通告
##QK XSD advice for collection 托收通知书
.EfGL _ advice of drawing 提款通知书；汇票通知书
/:=,mWoO advice of payment 付款通知
.wpp)M.w;H Advisory Committee [Securities and Futures Commission]
;t xW\iy%Z 谘询委员会〔证券及期货事务监察委员会〕
y$,j'B:;4m Advisory Committee on Diversification 经济多元化谘询委员会
=".sCV9"N affidavit 誓章；遗产申报誓章
Dug{)h_2 affidavit of no receipt 述明无收款的誓章
)a=FhSB[G affiliate 联号；联营公司；附属公司
4 (>8tP\Y affiliated company 附属公司；联号；联营公司
h y}n&h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n/ CP2 A affordability 负担能力
w3>. d(Q African Development Bank [AfDB] 非洲开发银行
[G<SAWFg7 after-acquired property 事后取得的财产
FgnS+c3W( after-hours dealing 市后交易
A+QOox]< after-tax profit 税后盈利；税后利润；税后溢利
Ib}~Q@ ?2 agency agreement 代理协议
0l'"idra agency expenses 代理机构的开支
ETQL,t9m agency fee 代理费
xXQW|#X\ Agency Law 《代理法》
95IR.Qfn! agent 代理人；承销人
?y|8bw< agent of company 公司代理人
4_KRH1 agent's fee 代理人费；经纪费
+ab#2~,) aggregate 总计；总数；总体数字
y **>l{!! aggregate amount 总款额；总额
*7`amF- aggregate assets and liabilities 总体资产与负债
0 8W^ aggregate at constant price 按固定价格计算的总体数字
%7SGQE#W_~ aggregate demand 总需求
8eDKN9kq aggregate gross position 总持仓量
V }wh aggregate limit 总限额
N
6t `45 aggregate of salaries tax 合计薪俸税
Pm=i(TBS/ aggregate performance 总体表现；总体业绩
'iikcf*)C aggregate supply 总体供应
0 >:RFCo aggregate surplus 总盈余
cS;O]>/5 aggregate total 整体总额
J]gtgt^ aggregate value 总值；合计价值
KKGwMJku} aggregated basis 合计基准
MngfXm aggregated net chargeable income 合计应课税入息实额
lfe^_`ij(+ aggregation 合并计算；合计；总和
hB1Gtc4n aggregation of incomes of husband and wife 夫妇入息合并计算
tK LAA +Z aggregation of property 财产的总和
EWp'zbWP agio 差价；贴水
;_D5]kl` 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
huB<^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MtXd}/ 《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》
U\`yLsKvH` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
| X0Ys8f 《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》
S+M:{<AR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
JNSH'9!n6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>YP]IQ agreement for a settlement 授产协议
^#,c WG}z agreement for assignment 转让协议
r57rH^Hc agreement for sale 售卖协议；买卖协议
zm p Q=%/H agreement for sale and purchase 买卖协议
S X6P>:` agreement for the payment of interest 支付利息协议
b 1t7/q agreement for the repayment of money 还款协议
Z<~^(W7h agreement of reinsurance 再保险协议
Nbm=;FHB` Agricultural Bank of China 中国农业银行
c[E>2P2-_ air passenger departure tax 飞机乘客离境税
MnT+p[. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
jY8u1z airport tax 机场税
QAK.Qk?Qu alcohol duty 酒精税
R WK##VHK alienation 让与；让渡；转让
Dwi[aC+k alimony 生活费；赡养费
:rX/I LAr All Ordinaries Index [AOI] 所有普通股指数
n$YCIW )0 all risks 全险；综合险
'P,F) *kh All Sales Record for Stock Market 《股票市场成交报告》
G[[NDK Allied Capital Resources Limited 新联财务有限公司
^bckl
tSo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8-
]7>2?_ allocation letter 拨款信件
J"O#w BM9 allocation of fund 分配款项；预留款项
j,CMcP7A - allocation of profit 利润分配；溢利分配
Mb[4G>-v= allocation warrant 拨款令
PdD| 3B& allotment 分配；配股
yi9c+w)b allotment notice 股份配售通知；配股通知
6P:H` allotment of shares 股份分配
;3k6_ub allowable 可获宽免；免税的
G9uWn%5r allowable business loss 可扣除的营业亏损
KqT~MP l allowable expenses 可扣税的支出
n\D3EP<s allowance 免税额；津贴；备抵；准备金
D:Y `{ { allowance for debts 债项的免税额
l5d>
YTK+5 allowance for depreciation by wear and tear 耗损折旧免税额
,wlSNb@' allowance for funeral expenses 殡殓费的免税额
>`'>,n | allowance for inflation 为通货膨胀而预留的款项；通胀准备金
) gq( allowance for repairs and outgoings 修葺及支出方面的免税额
dk9nhS+faJ allowance to debtor 给债务人的津贴
$/uNV1 ]o alteration of capital 资本更改
t?j2Rw3f`I alternate trustee 候补受托人
hhvP*a_J amalgamation 合并
-!p -nk@9| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,9;d"ce ambit of charges 征税范围；收费范围
-?Aa RwZ, amended valuation 经修订的估值
: j m|) American Commodities Exchange 美国商品交易所
7OOod1 American Express Bank Limited 美国运通银行
tHo0q<.oX American Stock Exchange 美国证券交易所
r
, ,A% amortization 摊销
G
]mX+? amount due from banks 存放银行同业的款项
.cX,"2;n amount due from banks abroad 存放海外银行同业的款项
lZup n? amount due from holding companies 控股公司欠款
AFcA5: ja amount due from local banks 存放本港银行同业的款项
I#tEDeF2 amount due to banks 银行同业的存款
aE2
3[So amount due to banks abroad 海外银行同业的存款
]\:FFg_O6t amount due to holding companies 控股公司存款
{\HE' C/? amount due to local banks 本港银行同业的存款
6@ HY+RCx amount due to outport banks 外埠银行同业的存款
t KUy& ]T amount for note issue 发行纸币的款额
UW[{Y|oE amount of bond 担保契据的款额
<.<Q .z amount of consideration 代价款额
N#`aVW'{v2 amount of contribution 供款数额
.iL_3:6f amount of indebtedness 负债款额
K{00 V# amount of principal of the loan 贷款本金额
x{|n>3l`b9 amount of rates chargeable 应征差饷数额
uPpRzp amount of share capital 股本额
UVD :: amount of sums assured 承保款额
D|D1`CIM amount of variation 变动幅度
8c' 0"G@S amount of vote 拨款数额
It\o b7n amount payable 应付款额
].2it{gF?b amount receivable 应收款额
= *A_{u;E Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rHtT>UE= analysis 分析
C9}2 F{8 ancillary risk 附属风险
PHa#;6!5 annual account 周年帐目；周年帐目报表；年度决算；年结
r} ~ l( annual accounting date 年结日期
dkQA[/k annual allowance 每年免税额；年积金；年度津贴；年津
nA] dQ+5sT annual balance 年度余额
BVC{Zq6hi annual disposable income 每年可动用收入
Fq5);sX= annual estimates 周年预算
0OMyE9jJJ annual fee 年费
[]Z| *+=Q annual general meeting 周年大会
(;T; ?v`- annual growth rate 年增率；每年增长率
1Lj YV annual long-term supplement 长期个案每年补助金
s geP`O% annual pensionable emolument 可供计算退休金的年薪
<>JDA(F" annual report 年报
>gr6H1 Annual Report on the Consumer Price Index 《消费物价指数年报》
!P!| U/|c annual return 周年报表；周年申报表；每年报税表格
[VPqI~u5) Annual Return Rules 《周年报表规则》
y tml G% annual review of consumer prices 每年消费物价回顾
1*r {%6 annual roll-forward basis 逐年延展方式
w
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lO\ annual salary 年薪
+ +13m* fA annual statement 年度报表；年度决算表
#U&G$E`7 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
t@/r1u|iq annuitant 年金受益人
5 Wi5`8m annuity 年金
]~(Ip z2NP annuity contract 年金合约
ZH%[wQ~4 annuity on human life 人寿年金
=fHt |}.K antecedent debt 先前的债项
c uR|cUK ante-dated cheque 倒填日期支票
&T}v1c7) anticipated expenditure 预期开支
Te> 7I anticipated net profit 预期纯利
yg2~qa:dZ anticipated revenue 预期收入
C({L4O#?o anti-inflation measure 反通货膨胀措施
kkrQ;i)Z anti-inflationary stance 反通货膨胀立场
_ }!Q4K apparent deficit 表面赤字
j <+iL]b apparent financial solvency 表面偿债能力
.@APxeU apparent partner 表面合伙人
"MXd! application for personal assessment 个人入息课税申请书
)}c $ n application of fund 资金应用
+X;6%O; application to release as liquidator and to destruct the books of accounts and documents
DI}h?Uf , 申请免除清盘人职务及毁灭帐簿与文件
! T0IMI
appointed actuary 委任精算师
-JZl?hY( appointed auditor 委任核数师；委任审计师
XR\ iQ appointed trustee 委任的受托人
hBE}?J> appointer 委任人
<UQ:1W8>B apportioned pro rata 按比例分摊
7B% @f9g apportionment 分配；分摊
(7ew&u\Li Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
eOn ,`B1 apportionment formula 分摊方程式
fD\h5`- apportionment of estate duty 遗产税的分摊
df 1* [ appraisal 估价；评估
FZA8@J|Q4 appreciable growth 可观增长
XpH[SRUx appreciable impact 显着影响
de1& appreciable increase 可观增长
i}<R >]S appreciation 增值；升值
SsznV}{^ appreciation against other currencies 相对其他货币升值
mk4%]t" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
jd2Fh) :q appreciation tax 增值税
m2|0<P@k! appropriation 拨款；拨用；拨付
!gf&l ^) appropriation account 拨款帐目
Jp D YB Appropriation Bill 拨款法案
5Cy)#Z{ appropriation-in-aid system 补助拨款办法
VY _(0 approved assets 核准资产
hkU#
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\\)-[4uC approved budget 核准预算
/2HwK/RZ approved charitable donation 认可慈善捐款
%k$C approved charitable institution 认可慈善机构
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approved currency 核准货币；认可货币
}UGPEf \ approved estimates 核准预算
J*U(f{Q( approved estimates of expenditure 核准开支预算
"-xC59, approved overseas insurer 核准海外保险人
:{66WSa@Dd approved overseas trust company 核准海外信托公司
o3WkbMJWM approved pooled investment fund 核准汇集投资基金
Z^fF^3x approved provident fund scheme 认可公积金计划
~hvhT }lE approved provision 核准拨款
:z a!!^ approved redeemable share 核准可赎回股份
{ J0^S approved regional stock 认可地区性证券
!)9zH approved retirement scheme 认可退休金计划
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Uf$ approved subordinated loan 核准附属贷款
+&?VA!}. arbitrage 套戥；套汇；套利
iD(K*[;lc arbitrageur 套戥者；套汇者
#Y18z5vo arbitrary amount 临时款项
z|b4w7 I arrangement 措施；安排；协定
&6\rKOsn arrears 欠款
@6D<D6` arrears of pay 欠付薪酬
9i`LOl:; arrears of revenue 逾期未收税款；逾期未收的帐项
N l@ Hx articles of association 组织章程；组织细则；组织章程细则
t'Q48Q Ab? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_ _)Z Q ascertainment of profit 确定利润
iuHG9 #n "Asia Clear" “亚洲结算系统”
v}_$9&|S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f8&=D4)-w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ixS78KIr Asian Development Fund [ADF] 亚洲发展基金
@W @L%< Asian dollar bond 亚洲美元债券
g{ J3Ba Asian dollar market 亚洲美元市场
9M7P]$^ Asian dollar rate 亚洲美元利率
ev?>Nq+Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d ;;=s=j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)nJ>kbO~8 asked price 沽盘；喊价；索价；卖方报价
./g0T{& assessable income 应评税入息
kv5Qxj} assessable loss 应评税亏损
S$H4xkKs assessable profit 应评税利润
&1[5b8H;+ assessable value 应评税值
Xl aNR+ assessed profit 估定利润
]52_p[hZ}< assessed value 经评估价值
=;{S>P!I(t assessment 评税；评定；估价；评税单
Z9sg6M@s assessment number 评税编号；估价编号
8@qahEgQ assessment of additional tax 补加税评税
WWO jyj assessment of performance 业绩评估；实绩评价
TRq~n7Y7C Assessor 评税主任
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yw asset price bubbles 资产价格泡沫
( ~OwO_|3 asset-backed securities 具资产保证的证券
uVO9r-O8p
assets accretion 资产增值
JV/,QWar assets and liabilities 资产与负债
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7t assets betterment statement 资产递增表；资产改进表
ji8 Rd"S assets lending 实物放款；有抵押贷款
!.J~`Y'd_ assets of the company passing on the death 死者去世时转移的公司资产
;% !?dH6 assets pledged as security for liabilities 用作负债抵押的资产
;dWqMnV assets portfolio 资产投资组合
Qxvz}r.l] assets price 资产价格
QAJ>93 assets quality 资产质素
@KpzxcEoO assets realization 资产变现
AHA*yC assets refinancing arrangement 资产再集资安排
.6"7Xxe]< assets securitization 资产证券化
an7N< -? assets situated outside Hong Kong 在香港以外地方的资产
f@}( <# assets stripping 削减资产；拆卖资产
o+t?OG/0 assets value 资产值
drZw#b assignee 承让人
vK{K#{ assignment 转让；转让书；转让契
xl9l>k6, assignment of interest 权益转让
} F.1j!71L assignment of letters patent and trade mark 专利证书及商标转让
|s^ar8)=) assignment of property 物业转让；物业转让书
/Yh([P> assignment right 转让权
/0c&!OP assignor 转让人
TXa XJIp associate 有联系的人；有关连人士；相联者；合伙人；联系人
aj,ZM,Ad Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
btY Pp0o~ associate member 附属会员
1,QRfckks associated body corporate 相联法人团体
@$*c0 .
|z associated company 相联公司；联属公司
ZJpI]^9| associated corporation 相联法团
Z~|J"2. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Yru[{h8hw` 公认会计师公会〔英国〕
(NQ[A ypMI Association of Futures Exchange Brokers 香港期货经纪协会
q- Qws0\v. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G#V22Wca8 association of underwriters 承保人组织
s7e'9Bx assumption of control 接管
p\WUk@4 assurance 担保；保险；转易；转易书
VJ"3G; ; assurance of interest 权益的转易
uM }O8N at 19XX price 按一九ＸＸ年价格计算
M($},xAvDU at a discount 按赔价计算；按贴水价格计算；打折扣
LZVO9e] at a premium 按溢价计算；按升水价格计算
kUt9'|9! at call 通知付款；按通知
NIfc/ % at constant market price 按固定市价计算
(Gn[T1p? at constant price 按固定价格计算
{5udol5? at cost 按成本计算
0- UeFy at current market price 按当时市价计算；按现时市价计算
:t qjm: at current price 按当时价格计算；按现时价格计算
9zyN8v2 at factor cost 按要素成本计算；按生产要素成本计算
+7^Ul6BB#K at money-of-the-day price 按付款当日价格计算
ge[i&,.&z at or better 按指定或较佳价位〔买卖指令〕
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J at par 按面值计算；平价
iVI at sight 见票即付
UjaC( c at the close 按收市盘
@nP }q!y at the opening 按开市盘
o ,yvi attestation 见证；见证条款
ECScx02 at-the-money option 平价期权
8j}m\^si attorney 受权人；受托代表人
zmFFBf"< attornment 新拥有人承认书
@:&+wq_>A^ attributable profit 可归属利润
AG7}$O . attributable share value 可归属股份价值
{nefS\# { Auckland Stock Exchange 奥克兰证券交易所
FW DuH`-5 auction 拍卖
PHvjsA%" auctioneer 拍卖商
0UJ`<Bfd audit 审计；核数
0EOX@;} Audit Commission 审计署
LrMFzd}_O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
X{}#hyYk" 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〕
Ij1 ]GZ`A( audit review 帐目审查
4C%>/*%8> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2.D!4+& audited account 审计帐目；经审计的帐目
\bic.0- audited annual account 经审计的周年帐目
nZCpT
|M5 audited balance sheet 经审计的资产负债表
Y:%)cUxA auditor 核数师；核数主任；审计师
Wk?|BR]O auditor's certificate 核数师证明书；审计师证明书
//lZmyP? auditor's report 核数师报告；审计师报告
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J Aussie bond 澳元债券
l;*l PRoW, austerity budget 紧缩预算
RYl3txw Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_]UDmn[C Australia All Ordinaries Index 澳洲所有普通股票指数
m-> %8{L Australian Dollar [AUD] 澳元
.)> /!|i Australian Options Market 澳大利亚期权市场
U;{,lS2l Australian Securities Commission 澳洲证券事务监察委员会
W 8$=a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`u~ Australian Stock Exchange 澳大利亚证券交易所
_qt;{,t Austrian Schilling [ATS] 奥地利先令
~f10ZB_k>' authentication 认证；鉴证
\'+{X(] authority to purchase 委托购买证；委购书
i @9 Qb authorization 认可；核准；授权；授权书
I"so bZ` authorization by direction 指示授权
W}k?gg= authorization by instruction 指令授权
P}9Y8$Y>U authorization by warrant 令状授权
&JhIn%=- authorization of unit trust 单位信托的认可
-ouJf}#R authorized agent 指定代理人
qM>OE8c#/ authorized capital 法定资本
{O kik}Oh authorized clerk 出市员
./ nYXREO| authorized dealer 认可交易商
on;sq8 ; authorized financial institution 认可财务机构
fsJTwSI[" authorized fund 认可基金
'Z2N{65 authorized fund house 获授权的基金公司；认可基金公司
M.:@<S authorized institution 认可机构
`s83r hs`! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d =( Yl r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9U9c"' g authorized insurer 获授权保险人；获认可承保人
;Nf hKu%K authorized investment 特准投资项目
y'!p>/%v authorized person 获授权人
KPjqw{gR_R authorized representative 获授权代表
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dl authorized share capital 法定股本
qa$[L@h> automated quotation system 自动报价系统
7tl)4A6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k]$E8[.t 自动交易系统〔香港期货交易所有限公司〕
M- Z6TL automatic adjustment mechanism 自动调整机制
$sc8)d\B automatic adjustment system 自动调整系统
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j1 Automatic Clearing House 自动票据交换所
?Y0$X>nm automatic exchange rates accumulation system 自动化汇率累集系统
x|v[Dxf] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Gj7QG IKx automatic teller machine [ATM] 自动柜员机
=*:[(Py1 autopay 自动转帐
W|H4i;u available assets 可用资产
ay:\P.`5) available fiscal reserve 现存财政储备
NkA6Cp[Q,1 available profit 可用利润
I6 hhU;)C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TtwJ,&b average 平均；平均数；海损
Z|:_ c average basic salary 平均基本薪金
=o{: -EKQF average consumer expenditure 平均消费开支；一般消费开支
0(9I\j5`TT average cost 平均成本
~e`;" n@4 average cost of land production 增辟土地平均成本
{ 7TJgS average daily turnover 平均每日成交额
>b4YbLkI# average daily wage rate 平均每日工资率
Sa[ EnC average expenditure pattern 平均开支模式
W -C0 YU1 average growth rate 平均增长率
[2 QY average net fixed assets 固定资产平均净值
N}+B :l]Qy average of relatives 相对价格平均数
K*N b_|~ average price 平均价格
|,a%z-l average propensity to consume 平均消费倾向；一般消费倾向
LTYu xZ average propensity to save 平均储蓄倾向；一般储蓄倾向
il IV}8 average rate 平均率
!QQ<Ai!E average revenue 平均收入；平均收益
GwMUIevO_ average stock 平均库存；平均存货
.}$`+h8W T average yearly rent 平均年租
Y1yXB).AH8 avoidance of double taxation 避免双重课税
f^6&Fb> avoidance of tax 避税
