A:
F(t=!k,4\ A share Ａ股；甲类股份
JyR/1 W abatement of tax 减税；减扣免税额
y*D]Q`5cag ABN AMRO Bank N.V. 荷兰银行
WVY\&|)$ above-the-line expenditure 线上项目支出；经常预算支出
t3dlS`O above-the-line receipt 线上项目收入；经常预算收入
Sm~l:v0% ABSA Asia Limited 南非联合亚洲有限公司
o.q/O)'V u absolute change 绝对数值变更
X JLQ { absolute expenditure 实际开支
+la2n(CAK absolute guideline figure 绝对准则数字
UQB "v3Z absolute interest 绝对权益
6x D#? absolute order of discharge 绝对破产解除令
$H+ VA@_ absolute profit margin 绝对利润幅度
5uxBK"q absolute value 实值；绝对值
e9Nk3Sj] absolutely vested interest 绝对既得权益
n u'M
39{ absorbed cost 已吸收成本；已分摊成本
X/N0LU(q absorption 吸收；分摊；合并
1KjU ]
r2 absorption rate 吸收率；摊配率；分摊率
bQ~j=\[r ACB Finance Limited 亚洲商业财务有限公司
` AY_2> 7 acceptable form of reciprocity 合理的互惠条件
F'hHK.t T acceptable rate 适当利率；适当汇率
@: KJYm[ acceptance agreement 承兑协议
sJ]taY ou acceptance for honour 参加承兑
?. D3'qv acceptor 承兑人；接受人；受票人
ar:+;.n acceptor for honour 参加承兑人
<v XG i accident insurance 意外保险
AE} )o)B Accident Insurance Association of Hong Kong 香港意外保险公会
/% kY0 LY accident insurance scheme 意外保险计划
H"qOSf{ accident year basis 意外年度基准
{#)0EzV6 accommodation 通融；贷款
g55`A`5%C accommodation bill 通融票据；空头票据
NMA}Q$o
s accommodation party 汇票代发人
IEU^#= n account balance 帐户余额；帐户结余
P3oI2\)*i account book 帐簿
W^G>cC8.L account collected in advance 预收款项
J_FNAdQt account current book 往来帐簿
23h%
< , account of after-acquired property 事后取得的财产报告
K# Jk _"W account of defaulter 拖欠帐目
_)\c&.p]f account payable 应付帐款
'3?\K3S4i account payee only [A/C payee only] 只可转帐；存入收款人帐户
bR V+>;L0@ account receivable 应收帐款
H eG)/W?r account receivable report 应收帐款报表
VO"(" 7L account statement 结单；帐单；会计财务报表
7e<c$t#H account title 帐户名称；会计科目
X$yN_7|+ accountant's report 会计师报告
c
9jGq Accountant's Report Rules 会计师报告规则
DG ?"5:Zd accounting and auditing procedure 会计与审计程序；会计与核数程序
)HvnoUO0 Accounting Arrangements 《会计安排》
VqS#waNrx accounting basis 会计基础
V
=-WYu accounting by Official Receiver 破产管理署署长呈交的帐目
4n4?4BEn Accounting Circular 《会计通告》
Y*! qG accounting class 会计类别
qM.bF&&Go accounting date 记帐日期；会计结算日期
/r=tI)'$ accounting for money 款项核算
eGX %KT"O Accounting Officer 会计主任
- Y='_4s accounting period 会计报告期；会计期
?]x |Zy accounting policy 会计政策；会计方针
v;0|U:`] accounting practice 会计惯例
e/^=U7:io accounting principle 会计准则
qkC /\![@ accounting record 会计记录
F}=aBV|- accounting report 会计报告
DoeiW= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Jm42b4 Accounting Society of China 中国会计学会
CjiVnWSz< accounting statement 会计报表
ZfB "
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>Bgw} PI accounting transaction 会计事项；帐务交易
X_7UJ
jFw" accounting treatment 会计处理
yUp,NfS]o accounting year 会计年度
2/0v B> accretion 增值；添加
SGe^ogO "v accrual 应计项目；应累算数目
&0`)
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;vIrG ZV< accrual basis accounting 应计制会计；权责发生制会计
lg b?)= accrue 应累算；应计
o9H^?Rut accrued benefit 应累算利益
WoBo9aR accrued charges 应计费用
|JVk&8
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rW0 FA accrued expenses 应累算费用
}5 (Ho$S( accrued interest payable 应付利息；应计未付利息
(e[}/hf6 accrued interest receivable 应收利息；应计未收利息
~SnSEhE accrued right 累算权益
ETXZ?\<a5 accruing profit 应累算的利润
Mv6 -|O accumulated fiscal reserve 累积财政储备
o5Q {/ accumulated profit 累积利润；滚存溢利
E8~}PQW:I accumulated reserve 累积储备
dx+hhg \L accumulation of surplus income 累积收益盈余
kJ Mf acquired assets 既得资产
H V;D?^F acquisition 收购；购置；取得
Sx8OhUyux acquisition cost 购置成本
wy}k1E'M acquisition expenses 购置费用
Qu]z)";7 acquisition of 100% interest 收购全部股权
uECsh 2Uin acquisition of control 取得控制权
HdPo O; acquisition of fixed assets 购置固定资产
fOMvj%T@2 acquisition of shell “买壳”
|\g5+fv9 acquisition price 收购价
L_K= g_] act of God 天灾
|e2be1LD acting partner 执事合伙人
NwZ@#D#[ Y active market 买卖活跃的市场；交投畅旺的市场；旺市
gw}M w active partner 积极参与的合伙人
r!{LLc}> active trading 交投活跃
R]i 7 $}n actual circulation 实际流通
6O}`i>/6M actual cost 实际成本
1"e)5xI actual expenditure 实际开支；实际支出
,Uy|5zv actual income 实际入息；实际收入；实际收益
h @LHR MO actual market 现货市场
]C:l,I actual price 现货价；实际价格
]hbyELs actual profit 实际利润
C|o`k9I# actual quotation 实盘；实际价位；实际报价
z$ken hFG/ actual year basis 按实际年度计算
W[}s o6 actuals 实货
A4]s~Ur actuarial investigation 精算调查
zD?K>I = actuarial principle 精算原则
{je -I9%OK actuarial report 精算师报告
/mK?E5H'r1 Actuarial Society of Hong Kong 香港精算学会
fa<v0vb+ actuarial valuation 精算师估值
"&%#!2 actuary 精算师
(S
v~2 ad referendum agreement 暂定协议；有待覆核的协定
}nMPSerE ad valorem duty 从价税；按值征税
+|ycvHd ad valorem duty system 从价税制
+(+Itmx2& ad valorem fee 从价费
uZ=NSbYsA ad valorem tariff 从价关税
%bdjBa} additional allowance 额外免税额
A2n qf^b{# additional amount for unexpired risk 未过期风险的额外款额
HWV top/ additional assessable profit 补加应评税利润
fks)+L ' additional assessment 补加评税
q/4 [3h additional commitment 额外承担
25&J7\P* additional commitment vote 额外承担拨款
!Lh^oPT"I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Uk,g JR additional dependent parent allowance 供养父母额外免税额
E~A jK'Z additional provision 额外拨款
;-Jb1"5 additional stamp duty 附加印花税
\{EpduwZ additional tax 补加税罚款；补加税款
>|Cw\^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%H+\>raLz
adjudged bankrupt 被裁定破产
HdLH2+|P;D adjudicated bankrupt 裁定破产人
{N#KkYH{" adjudication fee 裁定费；评定印花税额手续费；评估契据费
YQ S5P# adjudication of bankruptcy 裁定破产；宣告破产
a<h1\ `H7 adjudication of insolvency 裁定无力偿还债务
T t>8? adjusted actual 经调整的实数；调整后的实数
}E7:ihy adjusted current assets 经调整的流动资产；调整后的流动资产
k}#;Uy=5 adjusted figure 经调整的数字；调整后的数额
A'%1ZQ33O adjusted liabilities 经调整的负债；调整后的负债
2m~V{mUT! adjusted loss 经调整的亏损；调整后的亏损
36n>jS& 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
]K*8O < adjusted profit 经调整的利润；调整后的利润
X7g3 adjusted surplus 经调整的盈余额；调整后的盈余额
G5FaYL.7 adjusted value 经调整的价值；调整后的价值
E{2Eoj;gq adjustment 调整；修订；理算〔保险〕
.E@|D6$D adjustment centre 调剂中心
oY =q4 D adjustment lag 调整过程的时间差距；调整时差
_A~4NW{U7 adjustment mechanism 调整机制
.uE Pnz i adjustment of loss 亏损调整
OK{xu X8u adjustment process 调整过程；调整程序
C8L'si adjustment range 调整幅度
x{&w?ng administered exchange rate 受管制汇率
q SejLh6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
A?*o0I administration expenses 行政费用
Cz8f1suO4 administration fee 手续费；行政费
K2<~(78C administration in bankruptcy 破产管理
-`Y :~q1 administration order 遗产管理令
SZ _V^UX_ administrator 管理人；遗产管理人
BJS-Jy$- administrator of the estate 遗产管理人
Tb1U ^E: admission of debt 债项承认书
O,.!2wVrN admission of proof 接纳债权证明
O$ HBO advance 放贷款项；垫付款项；预支款项；预付款项
:h1pBEiH advance account 暂支帐目；预付款帐户
O0PJ6:9P advance compensation 预付补偿金
+B| 7p9qy advance from shareholder 股东垫款
J/6`oh?,Q advance pending reimbursement 预支以待日后付还
%AW4.3()8 advanced economy 先进经济体系
Oi} T2I advancement 预付；预付财产
Ap$y%6 advances warrant 垫款令
{>bW>R O) advancing 贷出
-!({B H-M_ adverse balance 逆差
j:bgR8 %e adverse exchange 逆汇
}!i` 0p advertisement addressed to shareholders 在报章刊登的致股东通告
{w
<+_++ advice for collection 托收通知书
CD0VfA>Z advice of drawing 提款通知书；汇票通知书
; < Km 3 advice of payment 付款通知
vOgC>_x7 Advisory Committee [Securities and Futures Commission]
/1`cRyS 谘询委员会〔证券及期货事务监察委员会〕
]P[%Mhg^ Advisory Committee on Diversification 经济多元化谘询委员会
aV1lJ ;0 affidavit 誓章；遗产申报誓章
k6Cn"2q < affidavit of no receipt 述明无收款的誓章
A%\tiZe affiliate 联号；联营公司；附属公司
PNeh#PI 6) affiliated company 附属公司；联号；联营公司
q_Lo3|t i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C}5M;|%3) affordability 负担能力
^ S#t|rN
African Development Bank [AfDB] 非洲开发银行
26n^Dy>} after-acquired property 事后取得的财产
*U l*%!?D after-hours dealing 市后交易
s4H2/EC after-tax profit 税后盈利；税后利润；税后溢利
M|i o4+sy agency agreement 代理协议
4 Tct agency expenses 代理机构的开支
@ uH#qg7 agency fee 代理费
FP"$tt ( Agency Law 《代理法》
V,ZY*f0 agent 代理人；承销人
kVS?RHR agent of company 公司代理人
{0YAzZ7 agent's fee 代理人费；经纪费
-p-0;Hy aggregate 总计；总数；总体数字
E N !?: RV aggregate amount 总款额；总额
O3NWXe< aggregate assets and liabilities 总体资产与负债
`3q;~ 9 aggregate at constant price 按固定价格计算的总体数字
/\Q*MLwD aggregate demand 总需求
B
?%L aggregate gross position 总持仓量
C+N F 9N aggregate limit 总限额
=sOo:s aggregate of salaries tax 合计薪俸税
;2giZ\ aggregate performance 总体表现；总体业绩
eUO9 a~< aggregate supply 总体供应
KbxR
Lx]w aggregate surplus 总盈余
I]} >| aggregate total 整体总额
R
UTnc aggregate value 总值；合计价值
m W`oq aggregated basis 合计基准
s* j fMY aggregated net chargeable income 合计应课税入息实额
bb =uF1 aggregation 合并计算；合计；总和
{b!7
.Cd= aggregation of incomes of husband and wife 夫妇入息合并计算
s.jO<{ aggregation of property 财产的总和
DHfB@/q# agio 差价；贴水
0&fl#]oCE 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》
'qv ;sB. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R21~Q:b ! 《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》
q9} m!*8e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
CHaE;olo 《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》
q'(z #h,cv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I+,SZ]n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^lO76Dz~a agreement for a settlement 授产协议
XrN- 2HTV agreement for assignment 转让协议
b7h+?!H]R agreement for sale 售卖协议；买卖协议
Tt v9" z agreement for sale and purchase 买卖协议
S]2 { ZDP agreement for the payment of interest 支付利息协议
& $ p[ agreement for the repayment of money 还款协议
-p# ,5} agreement of reinsurance 再保险协议
=l`OHTg Agricultural Bank of China 中国农业银行
O]nT>;PXX air passenger departure tax 飞机乘客离境税
x,Y 5U+]E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^b53}f8H airport tax 机场税
kR6A3?[ alcohol duty 酒精税
F=&;Y@t alienation 让与；让渡；转让
Gq]d:-7l alimony 生活费；赡养费
; Zq/eiB All Ordinaries Index [AOI] 所有普通股指数
d bO# all risks 全险；综合险
MD'>jO ;n All Sales Record for Stock Market 《股票市场成交报告》
W (& 6 Allied Capital Resources Limited 新联财务有限公司
|Cf
mcz(56 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C{Blq f3V0 allocation letter 拨款信件
G :4;y7 allocation of fund 分配款项；预留款项
(K!4Kp^m allocation of profit 利润分配；溢利分配
v *P[W_. allocation warrant 拨款令
!A[S6-18%- allotment 分配；配股
v.`+I-\.z) allotment notice 股份配售通知；配股通知
%ejeyc allotment of shares 股份分配
#%cR%Z allowable 可获宽免；免税的
ex phe+b allowable business loss 可扣除的营业亏损
K}2Npo
FS allowable expenses 可扣税的支出
n>llSK allowance 免税额；津贴；备抵；准备金
aJ2H.E allowance for debts 债项的免税额
(2%>jg0M allowance for depreciation by wear and tear 耗损折旧免税额
BLW]|p|1: allowance for funeral expenses 殡殓费的免税额
t:9
ZCu ay allowance for inflation 为通货膨胀而预留的款项；通胀准备金
37K U~9-A allowance for repairs and outgoings 修葺及支出方面的免税额
3'@&c?F ye allowance to debtor 给债务人的津贴
X')S;KW alteration of capital 资本更改
rv?!y8\ alternate trustee 候补受托人
^/{4'\p amalgamation 合并
^Fp=y,D ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
BkT-m'I? ambit of charges 征税范围；收费范围
*8206[y amended valuation 经修订的估值
A\ C'dZ <N American Commodities Exchange 美国商品交易所
5&qY3@I7l American Express Bank Limited 美国运通银行
tw86:kYEz American Stock Exchange 美国证券交易所
T?e9eYwS amortization 摊销
Ma_=-cD amount due from banks 存放银行同业的款项
6EP~F8K d amount due from banks abroad 存放海外银行同业的款项
>
Z++^YVE amount due from holding companies 控股公司欠款
._ih$= amount due from local banks 存放本港银行同业的款项
^;64!BaK amount due to banks 银行同业的存款
Jy`G]]? amount due to banks abroad 海外银行同业的存款
k.{G&]r{ amount due to holding companies 控股公司存款
LT(?#)D
amount due to local banks 本港银行同业的存款
u#VweXyU amount due to outport banks 外埠银行同业的存款
tGqQJT#mr7 amount for note issue 发行纸币的款额
.~22^k amount of bond 担保契据的款额
2*YP"R yh amount of consideration 代价款额
O3&|}:< amount of contribution 供款数额
c 85O_J amount of indebtedness 负债款额
r8+*|$K amount of principal of the loan 贷款本金额
_r7=&oL.Q amount of rates chargeable 应征差饷数额
: o<N!*pT amount of share capital 股本额
x cnt?%%M amount of sums assured 承保款额
1)gv%_ amount of variation 变动幅度
W 60Q3 amount of vote 拨款数额
H-m`Dh5{ amount payable 应付款额
#!Ze\fOC amount receivable 应收款额
`%%?zgY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{\lui eG analysis 分析
QglYU ancillary risk 附属风险
ny~W]1 annual account 周年帐目；周年帐目报表；年度决算；年结
F\Y,JUn[G annual accounting date 年结日期
=E;
#OZO annual allowance 每年免税额；年积金；年度津贴；年津
-P*xyI annual balance 年度余额
,NDxFy;d annual disposable income 每年可动用收入
0tSA|->( annual estimates 周年预算
RAdvIIQp: annual fee 年费
$Llv p bl annual general meeting 周年大会
SUo^c1)G annual growth rate 年增率；每年增长率
)I?RMR annual long-term supplement 长期个案每年补助金
a2[ 8wv1 annual pensionable emolument 可供计算退休金的年薪
U* 4{" annual report 年报
u8xk]:% Annual Report on the Consumer Price Index 《消费物价指数年报》
%OuX`w= annual return 周年报表；周年申报表；每年报税表格
5UPPk$8 ` Annual Return Rules 《周年报表规则》
2h5tBEOX.s annual review of consumer prices 每年消费物价回顾
`)LIVi"(D annual roll-forward basis 逐年延展方式
5nY9Ls( e annual salary 年薪
l~4 _s/ annual statement 年度报表；年度决算表
_qEWu Do 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
8>2&h annuitant 年金受益人
zU=YNrn annuity 年金
Jm%mm SYK annuity contract 年金合约
)K8P+zn~ annuity on human life 人寿年金
}FHw"
{my antecedent debt 先前的债项
uSH> $;a ante-dated cheque 倒填日期支票
aX:#'eDB anticipated expenditure 预期开支
i1tVdbC] anticipated net profit 预期纯利
u mqLKf=x! anticipated revenue 预期收入
>7"$}5d anti-inflation measure 反通货膨胀措施
Q %+ } anti-inflationary stance 反通货膨胀立场
`Fz \wPd apparent deficit 表面赤字
~:2&/MOP? apparent financial solvency 表面偿债能力
|X,$?ZDa p apparent partner 表面合伙人
4 0p3Rv application for personal assessment 个人入息课税申请书
vU ?b"n application of fund 资金应用
LG"c8Vv&)~ application to release as liquidator and to destruct the books of accounts and documents
S b'N]; 申请免除清盘人职务及毁灭帐簿与文件
n9N#&Q"7m
appointed actuary 委任精算师
'" ^ B&W appointed auditor 委任核数师；委任审计师
#4Dn@Gqh.Y appointed trustee 委任的受托人
#Tup]czO appointer 委任人
2f `WDL apportioned pro rata 按比例分摊
jB5>y&+ apportionment 分配；分摊
@TdQZZ}G\x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)!'Fa_$ e apportionment formula 分摊方程式
V h
Z=,m apportionment of estate duty 遗产税的分摊
x-w`KFS appraisal 估价；评估
c Bg,k[, appreciable growth 可观增长
TP{>O%b appreciable impact 显着影响
C}n[?R appreciable increase 可观增长
" PZYgl appreciation 增值；升值
x{=[w` appreciation against other currencies 相对其他货币升值
T@%;0Ro~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GS$ZvO appreciation tax 增值税
ox!|)^`$_ appropriation 拨款；拨用；拨付
P%.`c?olbs appropriation account 拨款帐目
3'?h;`v\Lo Appropriation Bill 拨款法案
N$N;Sw appropriation-in-aid system 补助拨款办法
NvQY7C approved assets 核准资产
fR+Ov8PCq approved basket stock 认可一篮子证券
qf_h b approved budget 核准预算
" z^BKb5 approved charitable donation 认可慈善捐款
V}vl2o approved charitable institution 认可慈善机构
4w;r l(s approved currency 核准货币；认可货币
} l :mN approved estimates 核准预算
54`bE$:+ approved estimates of expenditure 核准开支预算
9\AEyaJFZ approved overseas insurer 核准海外保险人
@ChN_gd3! approved overseas trust company 核准海外信托公司
Ymwx (Pm approved pooled investment fund 核准汇集投资基金
r24\DvS approved provident fund scheme 认可公积金计划
bs<WH`P approved provision 核准拨款
P@gu~! approved redeemable share 核准可赎回股份
K*([9VZ approved regional stock 认可地区性证券
EpFIKV! approved retirement scheme 认可退休金计划
XD_P\z approved subordinated loan 核准附属贷款
g\
8#:@at arbitrage 套戥；套汇；套利
1TK #eU arbitrageur 套戥者；套汇者
kGB#2J arbitrary amount 临时款项
b5iIV1g arrangement 措施；安排；协定
&LCUoTzj arrears 欠款
XA&tTpfJE arrears of pay 欠付薪酬
M!xm1 -,[ arrears of revenue 逾期未收税款；逾期未收的帐项
o 1fyNzq< articles of association 组织章程；组织细则；组织章程细则
q# mFN/.(+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
lU&`r:1>_ ascertainment of profit 确定利润
M9uH&CD6U "Asia Clear" “亚洲结算系统”
fl
pXVtsQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zPX=MfF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;a!h.8UJPI Asian Development Fund [ADF] 亚洲发展基金
Y(#d8o}}# Asian dollar bond 亚洲美元债券
n.Ur-ot Asian dollar market 亚洲美元市场
USnD7I/b Asian dollar rate 亚洲美元利率
*@\?}c X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
NPB ,q& Th Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pO-s@"j] asked price 沽盘；喊价；索价；卖方报价
9E-> ; 0- assessable income 应评税入息
6nY
)D6$JG assessable loss 应评税亏损
X]+(c_i:hC assessable profit 应评税利润
H KEop assessable value 应评税值
Q7 0**qm assessed profit 估定利润
4e(9@OLP assessed value 经评估价值
g6[/F-3Qlf assessment 评税；评定；估价；评税单
5CH-:|(;= assessment number 评税编号；估价编号
oP|pOs\$p assessment of additional tax 补加税评税
giPhW> assessment of performance 业绩评估；实绩评价
D]G'R5H Assessor 评税主任
?c=R"Y g$ asset price bubbles 资产价格泡沫
+ e5 asset-backed securities 具资产保证的证券
]AFM Y<mB assets accretion 资产增值
u>3&.t@hU1 assets and liabilities 资产与负债
Ru
vG1" assets betterment statement 资产递增表；资产改进表
M f%^\g.} assets lending 实物放款；有抵押贷款
[T.(MbP assets of the company passing on the death 死者去世时转移的公司资产
vUo.BA#;.b assets pledged as security for liabilities 用作负债抵押的资产
v2Qc}o assets portfolio 资产投资组合
a. R p#}f assets price 资产价格
1,%#O;ya assets quality 资产质素
^H\-3 /si* assets realization 资产变现
aowPji$H assets refinancing arrangement 资产再集资安排
W[1 f]w3 assets securitization 资产证券化
SBN_>;$c5} assets situated outside Hong Kong 在香港以外地方的资产
f}9PEpa,Z assets stripping 削减资产；拆卖资产
H/^TX qQ8 assets value 资产值
lH,]ZA./ assignee 承让人
+ AgkPMy assignment 转让；转让书；转让契
@??c<]9F assignment of interest 权益转让
}0Kqy; assignment of letters patent and trade mark 专利证书及商标转让
U'h[ {ek assignment of property 物业转让；物业转让书
) L(d$N=Bd assignment right 转让权
vs'L1$L'c assignor 转让人
SSL%$:l@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ye\*b? 6 associate member 附属会员
{g!exbVf associated body corporate 相联法人团体
_Pfx_+ associated company 相联公司；联属公司
#v~ S",*.f associated corporation 相联法团
l_YdIUl Association of Chartered Certified Accountants [ACCA] [United Kingdom]
? *z( 1!
公认会计师公会〔英国〕
mP5d!+[8 Association of Futures Exchange Brokers 香港期货经纪协会
Ch \ed|u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{'c%#\ association of underwriters 承保人组织
}VGI Y>v assumption of control 接管
vS J< assurance 担保；保险；转易；转易书
Z68Wf5@to& assurance of interest 权益的转易
9
.&Or4> at 19XX price 按一九ＸＸ年价格计算
:,}:c%-^" at a discount 按赔价计算；按贴水价格计算；打折扣
1E AVMJ at a premium 按溢价计算；按升水价格计算
jy__Y=1} at call 通知付款；按通知
@E"+qPp.3 at constant market price 按固定市价计算
+,F=
- at constant price 按固定价格计算
ax{-Qi7z-+ at cost 按成本计算
lU50.7<08 at current market price 按当时市价计算；按现时市价计算
KWigMh\r at current price 按当时价格计算；按现时价格计算
Z#TgFQ3u at factor cost 按要素成本计算；按生产要素成本计算
N?mY|x\}wK at money-of-the-day price 按付款当日价格计算
c&Su d, & at or better 按指定或较佳价位〔买卖指令〕
=:n[{/O= at par 按面值计算；平价
Kz3h]/A . at sight 见票即付
j]F#p R}p at the close 按收市盘
s:jL/%+COZ at the opening 按开市盘
;FgEE% attestation 见证；见证条款
[Tb3z:UUvf at-the-money option 平价期权
tEWj}rX attorney 受权人；受托代表人
N5w]2xz! attornment 新拥有人承认书
dl7p 1Cr attributable profit 可归属利润
*F8 uu. attributable share value 可归属股份价值
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(!N Auckland Stock Exchange 奥克兰证券交易所
` i>B|g- auction 拍卖
Z_OqXo= auctioneer 拍卖商
wkZ2Y-#=' audit 审计；核数
1z};"A Audit Commission 审计署
WJF Ty+bD Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A]SB c2 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〕
!7Nz W7j audit review 帐目审查
xBI"{nGoN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
E~ U p\f audited account 审计帐目；经审计的帐目
aIt
0;D audited annual account 经审计的周年帐目
fssL'DD audited balance sheet 经审计的资产负债表
4 KSP81}/\ auditor 核数师；核数主任；审计师
I|3v&E 1 auditor's certificate 核数师证明书；审计师证明书
T\e)Czz2- auditor's report 核数师报告；审计师报告
/ =U v Aussie bond 澳元债券
"$:y03V austerity budget 紧缩预算
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2> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Aya;ycsgE Australia All Ordinaries Index 澳洲所有普通股票指数
/hEG k~ Australian Dollar [AUD] 澳元
$hE'b9qx Australian Options Market 澳大利亚期权市场
H;7 H6fyZ Australian Securities Commission 澳洲证券事务监察委员会
{R{%Z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
: .w 'gU_ Australian Stock Exchange 澳大利亚证券交易所
]kplb0` Austrian Schilling [ATS] 奥地利先令
4;c_ %=cU authentication 认证；鉴证
S5pP"& I[ authority to purchase 委托购买证；委购书
7quwc' ! authorization 认可；核准；授权；授权书
r+#V{oE_ authorization by direction 指示授权
{}_Oo%IVGK authorization by instruction 指令授权
n,Mw#
r?y authorization by warrant 令状授权
@%@^5 authorization of unit trust 单位信托的认可
_]r)6RT authorized agent 指定代理人
wgR@M[]o; authorized capital 法定资本
bd 1J#V] authorized clerk 出市员
qP^0($ authorized dealer 认可交易商
@
H`QLm authorized financial institution 认可财务机构
'a {5}8+8 authorized fund 认可基金
|x gCV@ authorized fund house 获授权的基金公司；认可基金公司
8H `l " authorized institution 认可机构
j&G~;(DY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
l;VGJMPi authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(b 2^ d authorized insurer 获授权保险人；获认可承保人
pu)9"Ad[ G authorized investment 特准投资项目
BK\~I authorized person 获授权人
"$"mWF- authorized representative 获授权代表
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#m authorized share capital 法定股本
o(SJuZC/U automated quotation system 自动报价系统
Z-p^3t'{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&$z1Hz +l 自动交易系统〔香港期货交易所有限公司〕
c p?P@- automatic adjustment mechanism 自动调整机制
z ?_}+ automatic adjustment system 自动调整系统
0_zSQn9c Automatic Clearing House 自动票据交换所
AA& dZjz automatic exchange rates accumulation system 自动化汇率累集系统
MLIQ 8= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
TtjSLkF automatic teller machine [ATM] 自动柜员机
eWk2YP! autopay 自动转帐
zt?w n* _ available assets 可用资产
o-CJdOS available fiscal reserve 现存财政储备
leYmV FE available profit 可用利润
nT .2jk+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'nDT.i average 平均；平均数；海损
I/-w65J] average basic salary 平均基本薪金
oJu4vGy0 average consumer expenditure 平均消费开支；一般消费开支
r~Ubgd ] U average cost 平均成本
rMFZ#38d average cost of land production 增辟土地平均成本
Y(yJ|y & average daily turnover 平均每日成交额
+4p ;4/= average daily wage rate 平均每日工资率
U)%u`C0 average expenditure pattern 平均开支模式
Jsnmn$C average growth rate 平均增长率
,Y5 4(>>% average net fixed assets 固定资产平均净值
#<>E+r + average of relatives 相对价格平均数
zr9Pm6Rl average price 平均价格
,H(vD,54g average propensity to consume 平均消费倾向；一般消费倾向
n2hsG.4 average propensity to save 平均储蓄倾向；一般储蓄倾向
]{ U*+K%,J average rate 平均率
g(r'Y#U average revenue 平均收入；平均收益
:Du{8rV average stock 平均库存；平均存货
u]-El}*[ average yearly rent 平均年租
K~%5iVO~\ avoidance of double taxation 避免双重课税
U"kK]Stk< avoidance of tax 避税
