A:
JyOo 1E. A share Ａ股；甲类股份
@)&=% abatement of tax 减税；减扣免税额
TLe~y1dwY= ABN AMRO Bank N.V. 荷兰银行
T+k{W6 above-the-line expenditure 线上项目支出；经常预算支出
M 8b;d}XL above-the-line receipt 线上项目收入；经常预算收入
dIBE!4 V[ ABSA Asia Limited 南非联合亚洲有限公司
>:! X.TG$ absolute change 绝对数值变更
y (pks$ absolute expenditure 实际开支
"s_lP&nq absolute guideline figure 绝对准则数字
-JjM y X absolute interest 绝对权益
`& sH-d4v absolute order of discharge 绝对破产解除令
E5lBdM> 2 absolute profit margin 绝对利润幅度
/U)D5ot< absolute value 实值；绝对值
B[-v[K 2 absolutely vested interest 绝对既得权益
*zL}&RUKM absorbed cost 已吸收成本；已分摊成本
<=0
u2~E absorption 吸收；分摊；合并
`eCo~(F y absorption rate 吸收率；摊配率；分摊率
8- % TC\: ACB Finance Limited 亚洲商业财务有限公司
sC b=5uI acceptable form of reciprocity 合理的互惠条件
=k0_eX0 acceptable rate 适当利率；适当汇率
~-J]W-n acceptance agreement 承兑协议
o;R2p $ acceptance for honour 参加承兑
#& Rw& acceptor 承兑人；接受人；受票人
{U m) 15K acceptor for honour 参加承兑人
e s&vMY accident insurance 意外保险
2Kyl/C, Accident Insurance Association of Hong Kong 香港意外保险公会
b@ f$nS
B accident insurance scheme 意外保险计划
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WDU accident year basis 意外年度基准
=4PV;>X accommodation 通融；贷款
/qGf 1MHD accommodation bill 通融票据；空头票据
=mpV YA accommodation party 汇票代发人
uIZ -#q account balance 帐户余额；帐户结余
pd;br8yE$@ account book 帐簿
$79=lEn, account collected in advance 预收款项
z'\_jaj^ account current book 往来帐簿
)ZqTwEr@[ account of after-acquired property 事后取得的财产报告
giI WGa.a+ account of defaulter 拖欠帐目
7KL v6]b account payable 应付帐款
P} SCF account payee only [A/C payee only] 只可转帐；存入收款人帐户
_p&]|~a account receivable 应收帐款
_EM wm&! account receivable report 应收帐款报表
Qqvihd account statement 结单；帐单；会计财务报表
_5# y06Q account title 帐户名称；会计科目
qHrA%k^!2O accountant's report 会计师报告
&c:Ad%
z Accountant's Report Rules 会计师报告规则
r )~ T@'y accounting and auditing procedure 会计与审计程序；会计与核数程序
V7P&%oz{C Accounting Arrangements 《会计安排》
/! $c/ QZ accounting basis 会计基础
W 7\f1}]H accounting by Official Receiver 破产管理署署长呈交的帐目
D.Q=]jOs Accounting Circular 《会计通告》
CcFn.omA accounting class 会计类别
J )~L accounting date 记帐日期；会计结算日期
O_ DtvjI' accounting for money 款项核算
27"%"P. 1 Accounting Officer 会计主任
lfz 2~Si5A accounting period 会计报告期；会计期
4/1d&Sg accounting policy 会计政策；会计方针
VG 5+CU accounting practice 会计惯例
]<pjXVRt" accounting principle 会计准则
GlT7b/JCG accounting record 会计记录
~ga`\% J accounting report 会计报告
4V==7p
x( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g,95T Bc Accounting Society of China 中国会计学会
h`k"A7M accounting statement 会计报表
T}P".kpb S accounting system 会计制度；会计系统
rIh l.5Y accounting transaction 会计事项；帐务交易
PGBQn#c< accounting treatment 会计处理
RUT,Y4 b accounting year 会计年度
H77" accretion 增值；添加
.wu
xoq accrual 应计项目；应累算数目
qX
accrual basis 应计制；权责发生制
:1^R9yWA4 accrual basis accounting 应计制会计；权责发生制会计
,7NZu0 accrue 应累算；应计
)'%$V%9 accrued benefit 应累算利益
$UCAhG$ accrued charges 应计费用
;b(p=\i accrued cumulative preference share dividend 应累算的累积优先股股息
K7W6ZH9; accrued expenses 应累算费用
l0cA6b accrued interest payable 应付利息；应计未付利息
BT"42#7_ accrued interest receivable 应收利息；应计未收利息
YY!6/5*/] accrued right 累算权益
%V{7DA&C accruing profit 应累算的利润
uVDa^+= accumulated fiscal reserve 累积财政储备
Ej>g.vp8I accumulated profit 累积利润；滚存溢利
e `,ds~ accumulated reserve 累积储备
B0WJ/)rK< accumulation of surplus income 累积收益盈余
x61 U[/r acquired assets 既得资产
09kt[
acquisition 收购；购置；取得
}HYjA4o\A acquisition cost 购置成本
q) vplV1A acquisition expenses 购置费用
m J`A_0 acquisition of 100% interest 收购全部股权
iVT GF< acquisition of control 取得控制权
@wC5 g 4E acquisition of fixed assets 购置固定资产
*@ )O7vB acquisition of shell “买壳”
s)2fG\1 acquisition price 收购价
9n5<]Q ( act of God 天灾
`zt_7MD acting partner 执事合伙人
g
HbxgeL active market 买卖活跃的市场；交投畅旺的市场；旺市
`z ) N,fF active partner 积极参与的合伙人
aKJQm '9Ks active trading 交投活跃
Yx inE`u~ actual circulation 实际流通
${nX:! ) actual cost 实际成本
<u:WlaS actual expenditure 实际开支；实际支出
]&{ ci actual income 实际入息；实际收入；实际收益
PF7&p~O(Z actual market 现货市场
S&Ee,((E( actual price 现货价；实际价格
-,{-bi actual profit 实际利润
?9=9C"&s actual quotation 实盘；实际价位；实际报价
;6{@^ actual year basis 按实际年度计算
t2iv(swTe actuals 实货
fb:j%1WF actuarial investigation 精算调查
`VL}.h actuarial principle 精算原则
.rJi yED?! actuarial report 精算师报告
BEgV^\u Actuarial Society of Hong Kong 香港精算学会
f5= =";eP actuarial valuation 精算师估值
la?Wnw actuary 精算师
4r0b)Y &I ad referendum agreement 暂定协议；有待覆核的协定
|xv y')(b ad valorem duty 从价税；按值征税
5pRV 3K{H ad valorem duty system 从价税制
?
j
9|5* ad valorem fee 从价费
TSsKfexQ ad valorem tariff 从价关税
A
&9(mB additional allowance 额外免税额
@M8|(N % additional amount for unexpired risk 未过期风险的额外款额
@ (i!Y L additional assessable profit 补加应评税利润
\Ro^*4B additional assessment 补加评税
FsG l J additional commitment 额外承担
^@_m "^C additional commitment vote 额外承担拨款
. +([ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a`u
S[r> additional dependent parent allowance 供养父母额外免税额
iIGbHn,/ additional provision 额外拨款
z PKr/ additional stamp duty 附加印花税
08m;{+|vY additional tax 补加税罚款；补加税款
Mf#8 3 <&K Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
% D`,k*X adjudged bankrupt 被裁定破产
'XUKN/. adjudicated bankrupt 裁定破产人
gxGrspqg adjudication fee 裁定费；评定印花税额手续费；评估契据费
A[YpcG'9 adjudication of bankruptcy 裁定破产；宣告破产
:ECi+DxBK adjudication of insolvency 裁定无力偿还债务
_ZAch zV adjusted actual 经调整的实数；调整后的实数
5 Fm=/o1 adjusted current assets 经调整的流动资产；调整后的流动资产
sfVf@0g adjusted figure 经调整的数字；调整后的数额
`ZaT} # Y adjusted liabilities 经调整的负债；调整后的负债
L~ ^*u_U] adjusted loss 经调整的亏损；调整后的亏损
9ElCg" 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
[!VOw@uz adjusted profit 经调整的利润；调整后的利润
*X38{r j adjusted surplus 经调整的盈余额；调整后的盈余额
Z_1*YRBY; adjusted value 经调整的价值；调整后的价值
B z`yfl2 adjustment 调整；修订；理算〔保险〕
=[<m[. )i adjustment centre 调剂中心
zK+52jhi adjustment lag 调整过程的时间差距；调整时差
m2Uc>S adjustment mechanism 调整机制
N|2y" 5 adjustment of loss 亏损调整
2`= 6 %s
adjustment process 调整过程；调整程序
D=)f
)- u' adjustment range 调整幅度
U t)r&? administered exchange rate 受管制汇率
t=#Pya Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r
CRgzC administration expenses 行政费用
O8N[Jl administration fee 手续费；行政费
:Ld!mRZF administration in bankruptcy 破产管理
,A5) <} administration order 遗产管理令
!z
zW2> administrator 管理人；遗产管理人
~ekh1^evu administrator of the estate 遗产管理人
k,Zm GllQ] admission of debt 债项承认书
*V; 3~x! admission of proof 接纳债权证明
Kt.~aaG_ advance 放贷款项；垫付款项；预支款项；预付款项
n!He& advance account 暂支帐目；预付款帐户
sxED7,A advance compensation 预付补偿金
0D(cXzQP advance from shareholder 股东垫款
R& =f: sEi advance pending reimbursement 预支以待日后付还
sst,dA V$ advanced economy 先进经济体系
HpexH{.u) advancement 预付；预付财产
Ok%}|/ P4 advances warrant 垫款令
'?GQ~Bf<> advancing 贷出
ELh3 ^ adverse balance 逆差
xkA2g[ adverse exchange 逆汇
.]}N55 M advertisement addressed to shareholders 在报章刊登的致股东通告
r5/R5Ga^ advice for collection 托收通知书
tO.$+4a advice of drawing 提款通知书；汇票通知书
swpnuuC- advice of payment 付款通知
"L2 m-e6 Advisory Committee [Securities and Futures Commission]
;' e@t8i6 谘询委员会〔证券及期货事务监察委员会〕
czBi Dk4 Advisory Committee on Diversification 经济多元化谘询委员会
xUYo w affidavit 誓章；遗产申报誓章
#c wCo cw affidavit of no receipt 述明无收款的誓章
Nl8 gK{ affiliate 联号；联营公司；附属公司
/CT(k1> affiliated company 附属公司；联号；联营公司
ZcryAm:I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$~'Tf>e affordability 负担能力
?Cci:Lin African Development Bank [AfDB] 非洲开发银行
O(OmGu4% after-acquired property 事后取得的财产
y?N Nz0 after-hours dealing 市后交易
L N!W(n( after-tax profit 税后盈利；税后利润；税后溢利
/b.oEGqZX agency agreement 代理协议
8t .dPy< agency expenses 代理机构的开支
N)43};e agency fee 代理费
=V^@%YIn Agency Law 《代理法》
i|\{\d agent 代理人；承销人
xKJ>gr"w# agent of company 公司代理人
@5}gsC agent's fee 代理人费；经纪费
En9R>A; ` aggregate 总计；总数；总体数字
%3a|<6 aggregate amount 总款额；总额
(clU$m+oXX aggregate assets and liabilities 总体资产与负债
[l[{6ZXt aggregate at constant price 按固定价格计算的总体数字
"'eWn6O( aggregate demand 总需求
<4D%v"zRP aggregate gross position 总持仓量
S>ugRasZ $ aggregate limit 总限额
Vf{2dZZ{1 aggregate of salaries tax 合计薪俸税
sS,#0Qt. aggregate performance 总体表现；总体业绩
PX 3 aggregate supply 总体供应
h}=M^SL aggregate surplus 总盈余
&P n] aggregate total 整体总额
Z|`fHO3 j aggregate value 总值；合计价值
=%h~/, aggregated basis 合计基准
S]yvMj_? aggregated net chargeable income 合计应课税入息实额
#Mi|IwL aggregation 合并计算；合计；总和
^&: 'NR aggregation of incomes of husband and wife 夫妇入息合并计算
WaYO1*= aggregation of property 财产的总和
F WTx&Ip agio 差价；贴水
1| xN%27> 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》
|ft:|/^F& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2;N@aZX 《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》
/ =
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iP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9!t4> 《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》
!O\X +#j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t>U!Zal " 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gEKO128 agreement for a settlement 授产协议
qB JRS'6'9 agreement for assignment 转让协议
sA_X<>vAKJ agreement for sale 售卖协议；买卖协议
kQ }s/ * agreement for sale and purchase 买卖协议
+?e}<#vd'? agreement for the payment of interest 支付利息协议
)bYez agreement for the repayment of money 还款协议
H%Y%fQ ~^ agreement of reinsurance 再保险协议
dB`b9)Tk0z Agricultural Bank of China 中国农业银行
Y MAQ+A ! air passenger departure tax 飞机乘客离境税
<-|SIF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`)tK^ [,<W airport tax 机场税
98<zCSe\] alcohol duty 酒精税
C.E[6$ oVc alienation 让与；让渡；转让
oO:LG%q alimony 生活费；赡养费
31 ] 7z All Ordinaries Index [AOI] 所有普通股指数
4Vx+[8W all risks 全险；综合险
9U10d&M( All Sales Record for Stock Market 《股票市场成交报告》
!Y%D
9 Allied Capital Resources Limited 新联财务有限公司
>0T3 '/k<H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#^\}xn" [ allocation letter 拨款信件
n|]N7 b' allocation of fund 分配款项；预留款项
h[l{ 5Z* allocation of profit 利润分配；溢利分配
U,3d) ]Zy& allocation warrant 拨款令
A[ 1)!e allotment 分配；配股
~_}4jnC allotment notice 股份配售通知；配股通知
=8S}Iat allotment of shares 股份分配
1b `G2?% allowable 可获宽免；免税的
&PWf:y{ R` allowable business loss 可扣除的营业亏损
)@c3##Zp) allowable expenses 可扣税的支出
NS 5 4 9S allowance 免税额；津贴；备抵；准备金
H^v{V o allowance for debts 债项的免税额
\G=bj;&eF allowance for depreciation by wear and tear 耗损折旧免税额
\ DyKtrnm% allowance for funeral expenses 殡殓费的免税额
gDh l- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ype"7p\ allowance for repairs and outgoings 修葺及支出方面的免税额
Y:%" K allowance to debtor 给债务人的津贴
Q2 $/e+ alteration of capital 资本更改
<NL+ 9l R alternate trustee 候补受托人
*eoq=,O amalgamation 合并
.jum "va% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-4`sqv ] ambit of charges 征税范围；收费范围
5 V rcR=?O amended valuation 经修订的估值
P6E1^$e American Commodities Exchange 美国商品交易所
/'NUZ9 American Express Bank Limited 美国运通银行
s bjtL, American Stock Exchange 美国证券交易所
Yl B["@\[B amortization 摊销
dp< au A amount due from banks 存放银行同业的款项
mdt
?:F4Q amount due from banks abroad 存放海外银行同业的款项
Dtt\~m;AR amount due from holding companies 控股公司欠款
j@V $Mbv amount due from local banks 存放本港银行同业的款项
\#_@qHAG amount due to banks 银行同业的存款
Hc
/w ta amount due to banks abroad 海外银行同业的存款
;.r2$/E amount due to holding companies 控股公司存款
}1\?()rB amount due to local banks 本港银行同业的存款
Y(W{J d+ amount due to outport banks 外埠银行同业的存款
r UvwpP"k amount for note issue 发行纸币的款额
2q|_Dma amount of bond 担保契据的款额
_"v~"k 90^ amount of consideration 代价款额
:28@J?jjO amount of contribution 供款数额
aZC*7AK
amount of indebtedness 负债款额
S r[IoF) amount of principal of the loan 贷款本金额
9 G((wiE amount of rates chargeable 应征差饷数额
z.A4x #>- amount of share capital 股本额
= jBL'|k5 amount of sums assured 承保款额
: 3 PG f amount of variation 变动幅度
7ozYq_ $ amount of vote 拨款数额
e
Ri!\Fx amount payable 应付款额
_jk|}IB;X amount receivable 应收款额
]t7ClT)n! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w =gQ3j#s analysis 分析
1y(iE C ancillary risk 附属风险
] :GfO go annual account 周年帐目；周年帐目报表；年度决算；年结
6e&g$ R
v annual accounting date 年结日期
Rgs3A)[`d/ annual allowance 每年免税额；年积金；年度津贴；年津
` -5 cQ2>" annual balance 年度余额
s/\XH&KR3V annual disposable income 每年可动用收入
~"RQ !&U annual estimates 周年预算
ZG!x$ yi$ annual fee 年费
R$ v i!0 annual general meeting 周年大会
_=)!x nYf annual growth rate 年增率；每年增长率
TLX^~W[gOm annual long-term supplement 长期个案每年补助金
]P
JH'= annual pensionable emolument 可供计算退休金的年薪
I_K[!4~Kn annual report 年报
fyGCfM Annual Report on the Consumer Price Index 《消费物价指数年报》
2kC^7ZAwu annual return 周年报表；周年申报表；每年报税表格
[gTQ- Annual Return Rules 《周年报表规则》
}3Df] annual review of consumer prices 每年消费物价回顾
jf2y0W>6s annual roll-forward basis 逐年延展方式
'>"`)- annual salary 年薪
}[
7Nb90v annual statement 年度报表；年度决算表
dV$3u"9 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
"C?:T'dW annuitant 年金受益人
rkbl/py annuity 年金
G) jG!`I annuity contract 年金合约
[6 oq# # annuity on human life 人寿年金
IBzHR[#,^ antecedent debt 先前的债项
-fhAtxkg ante-dated cheque 倒填日期支票
jDFp31_X anticipated expenditure 预期开支
J,6!7a anticipated net profit 预期纯利
Bfu/9ad anticipated revenue 预期收入
KhLg*EL anti-inflation measure 反通货膨胀措施
Mi_[9ku>% anti-inflationary stance 反通货膨胀立场
9#s,K! !3{ apparent deficit 表面赤字
jw%fN!? apparent financial solvency 表面偿债能力
5ZZd.9ZgM apparent partner 表面合伙人
l85O-g}M application for personal assessment 个人入息课税申请书
mMn2( application of fund 资金应用
bbM4A! N application to release as liquidator and to destruct the books of accounts and documents
gt#MeU 申请免除清盘人职务及毁灭帐簿与文件
Cq
TH!'N appointed actuary 委任精算师
]w 5ji appointed auditor 委任核数师；委任审计师
|>M-+@g j appointed trustee 委任的受托人
;CLR{t(N#V appointer 委任人
ngtuYASc apportioned pro rata 按比例分摊
t- !h
X/ apportionment 分配；分摊
aA7S'[NjB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Yjpb+} apportionment formula 分摊方程式
;|2U f apportionment of estate duty 遗产税的分摊
e OO!jrT: appraisal 估价；评估
YmdsI+DbIu appreciable growth 可观增长
2K5}3<KD/ appreciable impact 显着影响
i%#th'C!P appreciable increase 可观增长
5R$=^gE appreciation 增值；升值
:Fw *r| appreciation against other currencies 相对其他货币升值
?S+/QyjcfJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p{+tFQy appreciation tax 增值税
i.B$?cr~ appropriation 拨款；拨用；拨付
Iwnj'R7 : appropriation account 拨款帐目
hnH)Jy; > Appropriation Bill 拨款法案
cYBrRTrI# appropriation-in-aid system 补助拨款办法
{LjK_J' approved assets 核准资产
x(exx
)w approved basket stock 认可一篮子证券
o}5'v^"6 , approved budget 核准预算
)G}sb*+v? approved charitable donation 认可慈善捐款
J(H??9(s approved charitable institution 认可慈善机构
{ mK pD approved currency 核准货币；认可货币
FjK Ke7 approved estimates 核准预算
=M Q2sb approved estimates of expenditure 核准开支预算
X20<r?^,, approved overseas insurer 核准海外保险人
WBIQ%XB ' approved overseas trust company 核准海外信托公司
{"qW~S90YO approved pooled investment fund 核准汇集投资基金
V3aY]#Su approved provident fund scheme 认可公积金计划
B3ohHxHu approved provision 核准拨款
(!^N~ =e ; approved redeemable share 核准可赎回股份
bEOOFs approved regional stock 认可地区性证券
|DdW<IT`0 approved retirement scheme 认可退休金计划
.&aVx] approved subordinated loan 核准附属贷款
bc Gn8 arbitrage 套戥；套汇；套利
Y/QK+UMW* arbitrageur 套戥者；套汇者
Y-
z~#; arbitrary amount 临时款项
.H* ? '* arrangement 措施；安排；协定
Pl`Bd0 arrears 欠款
W$x K^} arrears of pay 欠付薪酬
n^g- ` arrears of revenue 逾期未收税款；逾期未收的帐项
>KH(nc$ articles of association 组织章程；组织细则；组织章程细则
!XG/,)A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@ y&h4^)z ascertainment of profit 确定利润
q[T_*X3o "Asia Clear" “亚洲结算系统”
Th I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$D0)j(v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0B#rq TEKu Asian Development Fund [ADF] 亚洲发展基金
mP`,I"u Asian dollar bond 亚洲美元债券
#t5JUi%in* Asian dollar market 亚洲美元市场
>d 1aE)? Asian dollar rate 亚洲美元利率
{|t ? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/9t*CEu\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D*<8e?F asked price 沽盘；喊价；索价；卖方报价
dja9XWOg assessable income 应评税入息
\!?
PhNv assessable loss 应评税亏损
dUBVp 9PB assessable profit 应评税利润
:$) aME q assessable value 应评税值
o
=jX assessed profit 估定利润
5VY%o8xXa assessed value 经评估价值
-NI@xJO4(; assessment 评税；评定；估价；评税单
&**.naSo assessment number 评税编号；估价编号
i &AXPq>` assessment of additional tax 补加税评税
exa}dh/uC assessment of performance 业绩评估；实绩评价
j[Hg] Assessor 评税主任
DVeF (Y3& asset price bubbles 资产价格泡沫
@Reh?]# v asset-backed securities 具资产保证的证券
P^o"PKA assets accretion 资产增值
j:\_*f assets and liabilities 资产与负债
=qVAvo ' assets betterment statement 资产递增表；资产改进表
3oNt]2w/' assets lending 实物放款；有抵押贷款
bN< O<x1j assets of the company passing on the death 死者去世时转移的公司资产
,sy / r V assets pledged as security for liabilities 用作负债抵押的资产
\f<thd*bC assets portfolio 资产投资组合
*axza~ d assets price 资产价格
=#PudF.\ assets quality 资产质素
a*e|>p DO assets realization 资产变现
$[L)f|
l assets refinancing arrangement 资产再集资安排
=r@ie>* U assets securitization 资产证券化
{BwN4r46 assets situated outside Hong Kong 在香港以外地方的资产
:;#c:RKi: assets stripping 削减资产；拆卖资产
' ]H#0. assets value 资产值
:7'0:'0$t assignee 承让人
j+ T\c2d assignment 转让；转让书；转让契
bx 'B;rZr assignment of interest 权益转让
LXOF{FG assignment of letters patent and trade mark 专利证书及商标转让
+eVpMD(
l assignment of property 物业转让；物业转让书
3mnL V*aRt assignment right 转让权
J>& dWKM3 assignor 转让人
d&3I>E$UP associate 有联系的人；有关连人士；相联者；合伙人；联系人
hKH
Q!`&v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A`mf 8'nTG associate member 附属会员
L2Q p6A6S associated body corporate 相联法人团体
b~N|DKj associated company 相联公司；联属公司
)l/C_WEK associated corporation 相联法团
p-ii($~ } Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v6,
o/3Ex 公认会计师公会〔英国〕
EJ[ iOYx Association of Futures Exchange Brokers 香港期货经纪协会
:EmMia-)J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ky{I&}+R| association of underwriters 承保人组织
:O_<K & assumption of control 接管
o: :ymAj assurance 担保；保险；转易；转易书
z8rh*Rfxd assurance of interest 权益的转易
bN~'cs8 e at 19XX price 按一九ＸＸ年价格计算
=z7 Ay at a discount 按赔价计算；按贴水价格计算；打折扣
n ;$}pg ~ at a premium 按溢价计算；按升水价格计算
pRyS8' at call 通知付款；按通知
Ts ?>"@ at constant market price 按固定市价计算
5w -G]b at constant price 按固定价格计算
I.n{ "=$B@ at cost 按成本计算
S4AB tKG at current market price 按当时市价计算；按现时市价计算
E t[QcB3 at current price 按当时价格计算；按现时价格计算
hgMn O J at factor cost 按要素成本计算；按生产要素成本计算
.<|4PG at money-of-the-day price 按付款当日价格计算
'$&(+>)z ` at or better 按指定或较佳价位〔买卖指令〕
& m ";D at par 按面值计算；平价
-O,O<tOm at sight 见票即付
S7~l%G>]b at the close 按收市盘
^[,1+ WS% at the opening 按开市盘
E`LIENm attestation 见证；见证条款
GA*Khqdid at-the-money option 平价期权
& ;x1Rx attorney 受权人；受托代表人
&|,qsDK( attornment 新拥有人承认书
OEq e^``! attributable profit 可归属利润
97@?QI} attributable share value 可归属股份价值
QS Q\@h;E Auckland Stock Exchange 奥克兰证券交易所
k>@^M]% auction 拍卖
MyS7AL auctioneer 拍卖商
lKD< audit 审计；核数
mf_ 9O Audit Commission 审计署
H0Gp mKYW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"7u"d4h-:( 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
H@bmLq audit review 帐目审查
7'l{I'Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x#xO { audited account 审计帐目；经审计的帐目
?p\II7 audited annual account 经审计的周年帐目
7m)ykq :? audited balance sheet 经审计的资产负债表
7=[O6<+o auditor 核数师；核数主任；审计师
J!gWRw5 auditor's certificate 核数师证明书；审计师证明书
-O q=J; auditor's report 核数师报告；审计师报告
7]+'%Uwu) Aussie bond 澳元债券
t~=@r9`S
austerity budget 紧缩预算
IF21T Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G6g=F+X2 Australia All Ordinaries Index 澳洲所有普通股票指数
"I 1M$^8n Australian Dollar [AUD] 澳元
in|7ucSlg Australian Options Market 澳大利亚期权市场
At_Y$N: Australian Securities Commission 澳洲证券事务监察委员会
s)ajy^6'M Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1$!K2=%OXj Australian Stock Exchange 澳大利亚证券交易所
@9Pn(fd] Austrian Schilling [ATS] 奥地利先令
aLo>Yi authentication 认证；鉴证
YedipYG9; authority to purchase 委托购买证；委购书
q|_ 5@Ly authorization 认可；核准；授权；授权书
!E S#::;z? authorization by direction 指示授权
LR?#H)$ authorization by instruction 指令授权
vnOF$6n authorization by warrant 令状授权
rMFf8D(Y authorization of unit trust 单位信托的认可
79fyn!Iz< authorized agent 指定代理人
BY2txLLB authorized capital 法定资本
V$%Fs{ authorized clerk 出市员
PX{~! j %n authorized dealer 认可交易商
K%#C+`Ij authorized financial institution 认可财务机构
=-& iF authorized fund 认可基金
&:{yf= authorized fund house 获授权的基金公司；认可基金公司
CAObC% authorized institution 认可机构
{Ao^3vB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
" f$A0RL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
OnPLz"- authorized insurer 获授权保险人；获认可承保人
u e2nfp authorized investment 特准投资项目
u, k8i:JY authorized person 获授权人
ju 6_L< authorized representative 获授权代表
m9i%U
authorized share capital 法定股本
cB'4{R@e automated quotation system 自动报价系统
t|XC4:/>T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
by3kfY]4s 自动交易系统〔香港期货交易所有限公司〕
x \{jWR% automatic adjustment mechanism 自动调整机制
PH=8'GN automatic adjustment system 自动调整系统
#j5^ /*XW Automatic Clearing House 自动票据交换所
5?Ao9Q]@ automatic exchange rates accumulation system 自动化汇率累集系统
s9dBXfm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yod rX&" automatic teller machine [ATM] 自动柜员机
OnJSu
z>- autopay 自动转帐
9Qd'=JQl available assets 可用资产
O&RHCR- \ available fiscal reserve 现存财政储备
>R0j<:p : available profit 可用利润
h$h`XBVZe; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/]>{"sS( average 平均；平均数；海损
,;& PKY average basic salary 平均基本薪金
[vT,zM
average consumer expenditure 平均消费开支；一般消费开支
r>eXw5Pr7 average cost 平均成本
Bnc average cost of land production 增辟土地平均成本
89dC
bF3b average daily turnover 平均每日成交额
AH,F[ vS average daily wage rate 平均每日工资率
:Bc;.% average expenditure pattern 平均开支模式
! (tJZ5 average growth rate 平均增长率
AV`7> @
average net fixed assets 固定资产平均净值
_ !vbX
mb average of relatives 相对价格平均数
T8oASg! average price 平均价格
Za?&\ average propensity to consume 平均消费倾向；一般消费倾向
L{ Zy7O]"d average propensity to save 平均储蓄倾向；一般储蓄倾向
M:M<bz V u average rate 平均率
0Jif.< average revenue 平均收入；平均收益
&^>r<~] average stock 平均库存；平均存货
QrA+W\=_`y average yearly rent 平均年租
5qko`r@# avoidance of double taxation 避免双重课税
Darkj>$\ avoidance of tax 避税
