A:
^aM/BS \ A share Ａ股；甲类股份
q9z!g/,d/ abatement of tax 减税；减扣免税额
tfIBsw.
ABN AMRO Bank N.V. 荷兰银行
&MLhCekY above-the-line expenditure 线上项目支出；经常预算支出
=<uz'\Ytv% above-the-line receipt 线上项目收入；经常预算收入
q'-l; V| ABSA Asia Limited 南非联合亚洲有限公司
j N{xpd absolute change 绝对数值变更
Jj!tRZT absolute expenditure 实际开支
5:3$VWLa
< absolute guideline figure 绝对准则数字
krY.Cc] absolute interest 绝对权益
W jxBNk'f absolute order of discharge 绝对破产解除令
{"AYOc>2| absolute profit margin 绝对利润幅度
s+G9L)b' absolute value 实值；绝对值
5{f/H]
P absolutely vested interest 绝对既得权益
q$*_C kT absorbed cost 已吸收成本；已分摊成本
8$tpPOhzb absorption 吸收；分摊；合并
]1$AAmQH absorption rate 吸收率；摊配率；分摊率
),FN29mZu ACB Finance Limited 亚洲商业财务有限公司
>d[vHyA~!D acceptable form of reciprocity 合理的互惠条件
}nERQq&A acceptable rate 适当利率；适当汇率
XzFqQ- H acceptance agreement 承兑协议
@?AE75E{ acceptance for honour 参加承兑
X
\ZUt
> acceptor 承兑人；接受人；受票人
_^$b$4) acceptor for honour 参加承兑人
%ycT}Lu accident insurance 意外保险
s"!}=k X Accident Insurance Association of Hong Kong 香港意外保险公会
(: k`wh& accident insurance scheme 意外保险计划
]-OkW.8d1 accident year basis 意外年度基准
=U|SK"oO accommodation 通融；贷款
v" TH[}C9D accommodation bill 通融票据；空头票据
WZ-{K"56 accommodation party 汇票代发人
5. UgJ/ account balance 帐户余额；帐户结余
rxA)& account book 帐簿
NGGd6V%'- account collected in advance 预收款项
!Bbwl-e` account current book 往来帐簿
:iiTz$yk account of after-acquired property 事后取得的财产报告
bvvx(?! account of defaulter 拖欠帐目
2;7GgO~ account payable 应付帐款
S(s~4(o>8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
wWswuhq< account receivable 应收帐款
O@&I.d$ account receivable report 应收帐款报表
tELnq#<6 account statement 结单；帐单；会计财务报表
56aJE
.?< account title 帐户名称；会计科目
I4ct``Di accountant's report 会计师报告
:dc
J6 Accountant's Report Rules 会计师报告规则
u3!!_~6,z accounting and auditing procedure 会计与审计程序；会计与核数程序
z1A-EeT Accounting Arrangements 《会计安排》
!.N=Y;@lY accounting basis 会计基础
m5 g: Q accounting by Official Receiver 破产管理署署长呈交的帐目
oK[,xqyA Accounting Circular 《会计通告》
780MSFV8 accounting class 会计类别
^?`,f>`M accounting date 记帐日期；会计结算日期
7-B'G/PS/ accounting for money 款项核算
} /FM#Xh Accounting Officer 会计主任
r{;4(3E2 accounting period 会计报告期；会计期
1#RA+d( accounting policy 会计政策；会计方针
@&>
+`kgU- accounting practice 会计惯例
Ki\jiflc7 accounting principle 会计准则
zOp"n\ accounting record 会计记录
S(xA}0] accounting report 会计报告
8)ol6Mi{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
l8l i@K Accounting Society of China 中国会计学会
j* ja) accounting statement 会计报表
ew~FN accounting system 会计制度；会计系统
c(JO;=,@9 accounting transaction 会计事项；帐务交易
5n#&Hjb*F0 accounting treatment 会计处理
D4T+Gk"n accounting year 会计年度
|,f6c
Om f accretion 增值；添加
D]_\i [x accrual 应计项目；应累算数目
Ps-d#~4U; accrual basis 应计制；权责发生制
EFO Q;q accrual basis accounting 应计制会计；权责发生制会计
@35]IxD accrue 应累算；应计
qA[}\8}h accrued benefit 应累算利益
9LRY accrued charges 应计费用
=7@ accrued cumulative preference share dividend 应累算的累积优先股股息
[a6lE"yr accrued expenses 应累算费用
3F3?be accrued interest payable 应付利息；应计未付利息
>0$5H]1u accrued interest receivable 应收利息；应计未收利息
L1+c v;t accrued right 累算权益
p gi 7 JQ accruing profit 应累算的利润
OQyOv%g5C accumulated fiscal reserve 累积财政储备
GQ8P}McA accumulated profit 累积利润；滚存溢利
pc>R|~J{2 accumulated reserve 累积储备
M](U"K? accumulation of surplus income 累积收益盈余
r73Xh"SL acquired assets 既得资产
!%=k/|# acquisition 收购；购置；取得
RmCR"~ acquisition cost 购置成本
Vt>E\{@[t acquisition expenses 购置费用
]t<%>Z$ acquisition of 100% interest 收购全部股权
>
[7vX m4 acquisition of control 取得控制权
3EdPKM j& acquisition of fixed assets 购置固定资产
CiF bk&-g acquisition of shell “买壳”
Ha\ hQ'99 acquisition price 收购价
Rh ^$0Q*2 act of God 天灾
2|EoP-K7 acting partner 执事合伙人
o)DKP>IM# active market 买卖活跃的市场；交投畅旺的市场；旺市
JJa?"82FXZ active partner 积极参与的合伙人
i[ lH@fJm_ active trading 交投活跃
jws(`mIf\ actual circulation 实际流通
1uE[ %M actual cost 实际成本
IS~oyFS actual expenditure 实际开支；实际支出
^.7xu/T actual income 实际入息；实际收入；实际收益
7dIDKx actual market 现货市场
=#Jb9=zdR actual price 现货价；实际价格
,kI1"@Tu actual profit 实际利润
m-]"I8 [ actual quotation 实盘；实际价位；实际报价
xCD+qP ^ actual year basis 按实际年度计算
kE}I b4]J actuals 实货
Bf'(JJ7&N actuarial investigation 精算调查
6ZJQ '9f actuarial principle 精算原则
&bNj/n / actuarial report 精算师报告
#/6X44
*u Actuarial Society of Hong Kong 香港精算学会
<Do8 9 actuarial valuation 精算师估值
>~ : ]+q actuary 精算师
6w#v,RDEu ad referendum agreement 暂定协议；有待覆核的协定
e V#H"fM ad valorem duty 从价税；按值征税
wz57.e!Me= ad valorem duty system 从价税制
sy?W\(x ad valorem fee 从价费
fC[gu$f][ ad valorem tariff 从价关税
%8/ $CR additional allowance 额外免税额
P7!Sc additional amount for unexpired risk 未过期风险的额外款额
Ar_/9@n additional assessable profit 补加应评税利润
5irOK9hK additional assessment 补加评税
ah.Kb(d: additional commitment 额外承担
`Hqu 2
'` additional commitment vote 额外承担拨款
%|~ UNP$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z9y:}:j" additional dependent parent allowance 供养父母额外免税额
*BV .zbGm additional provision 额外拨款
hB4.tMgZ additional stamp duty 附加印花税
V^D#i(5 additional tax 补加税罚款；补加税款
Gy5W;,$q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
qn . adjudged bankrupt 被裁定破产
SE1 tlP adjudicated bankrupt 裁定破产人
c4|.!AQ> adjudication fee 裁定费；评定印花税额手续费；评估契据费
rXMv&]Ag adjudication of bankruptcy 裁定破产；宣告破产
m[XN,IE#u adjudication of insolvency 裁定无力偿还债务
rv[\2@} adjusted actual 经调整的实数；调整后的实数
wKN9HT adjusted current assets 经调整的流动资产；调整后的流动资产
1*"Uc!7.% adjusted figure 经调整的数字；调整后的数额
ueOvBFgZ adjusted liabilities 经调整的负债；调整后的负债
f\JyN@w+ adjusted loss 经调整的亏损；调整后的亏损
=G`m7!Q) 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
_<$=n 6# adjusted profit 经调整的利润；调整后的利润
hG U &C] adjusted surplus 经调整的盈余额；调整后的盈余额
),_bDI L+ adjusted value 经调整的价值；调整后的价值
T/ov0l_ adjustment 调整；修订；理算〔保险〕
spf}{o adjustment centre 调剂中心
,o`qB81 adjustment lag 调整过程的时间差距；调整时差
RL%{VE adjustment mechanism 调整机制
OkM> adjustment of loss 亏损调整
-llujB%;,e adjustment process 调整过程；调整程序
~Hq
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l #Tm`br administered exchange rate 受管制汇率
r]yq
#T`z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,^(T^ - administration expenses 行政费用
3y!CkJ Kv administration fee 手续费；行政费
YY9q'x,w administration in bankruptcy 破产管理
(.cT<(TB administration order 遗产管理令
d0,I ] " administrator 管理人；遗产管理人
"v06F j>q administrator of the estate 遗产管理人
)]}*o O admission of debt 债项承认书
A, os rv admission of proof 接纳债权证明
h(fh |R< advance 放贷款项；垫付款项；预支款项；预付款项
#KwFr lZ advance account 暂支帐目；预付款帐户
9o6y7hEQy advance compensation 预付补偿金
5D#*lMSP"' advance from shareholder 股东垫款
Ny#%7%( advance pending reimbursement 预支以待日后付还
Qj~0vx! advanced economy 先进经济体系
pGC`HT o| advancement 预付；预付财产
= 2k+/0ZbP advances warrant 垫款令
la-+ ` advancing 贷出
;4 &~i adverse balance 逆差
Mo/xEB/O adverse exchange 逆汇
e1#}/U advertisement addressed to shareholders 在报章刊登的致股东通告
] 3v advice for collection 托收通知书
KN n E5f advice of drawing 提款通知书；汇票通知书
rtI4W advice of payment 付款通知
F-nt7l Advisory Committee [Securities and Futures Commission]
{"<Q?yA2y 谘询委员会〔证券及期货事务监察委员会〕
CNwhH)* Advisory Committee on Diversification 经济多元化谘询委员会
5segzaI affidavit 誓章；遗产申报誓章
SOm~];[ affidavit of no receipt 述明无收款的誓章
nD_g84us affiliate 联号；联营公司；附属公司
{|fA{ Q_R affiliated company 附属公司；联号；联营公司
N O&OuiN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q&+GpR affordability 负担能力
6* e:ey U African Development Bank [AfDB] 非洲开发银行
7J _H Ox# after-acquired property 事后取得的财产
k$h WR ;U after-hours dealing 市后交易
m=R4A 4Y7 after-tax profit 税后盈利；税后利润；税后溢利
Djzb#M'm agency agreement 代理协议
\ l:n agency expenses 代理机构的开支
,UP6.C14 agency fee 代理费
R'{V&H^Z Agency Law 《代理法》
UY== 1\ agent 代理人；承销人
lfhB2^ ^ agent of company 公司代理人
ZE :oK agent's fee 代理人费；经纪费
Deam%)bXM] aggregate 总计；总数；总体数字
rS cmUt aggregate amount 总款额；总额
au8) G_A aggregate assets and liabilities 总体资产与负债
2XE4w# [j aggregate at constant price 按固定价格计算的总体数字
ELm# aggregate demand 总需求
hZpFI?lqc\ aggregate gross position 总持仓量
9(C
Ke, aggregate limit 总限额
33; yt d aggregate of salaries tax 合计薪俸税
5=dg4 "b] aggregate performance 总体表现；总体业绩
XdB8Oj~~ aggregate supply 总体供应
/A>/]2( aggregate surplus 总盈余
Lpn` HAw& aggregate total 整体总额
p%?R;W`u2 aggregate value 总值；合计价值
Q|0[B4e^: aggregated basis 合计基准
m\t
%wr aggregated net chargeable income 合计应课税入息实额
Yrd K@I aggregation 合并计算；合计；总和
`pKQ|zGw aggregation of incomes of husband and wife 夫妇入息合并计算
H1X6f7` aggregation of property 财产的总和
{30A1>0#P agio 差价；贴水
6S<pWR~ 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》
$FAl9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{u:DC4eut 《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》
hGpaHY>My Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v/kY yz 《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》
eVy,7go h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9;@6iv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ut o4bs: agreement for a settlement 授产协议
Kp"o0fh<9 agreement for assignment 转让协议
\Wo,^qR agreement for sale 售卖协议；买卖协议
hWUZn``U$| agreement for sale and purchase 买卖协议
#bGt%*Re p agreement for the payment of interest 支付利息协议
SDot0`s> agreement for the repayment of money 还款协议
lAoH@+dyA+ agreement of reinsurance 再保险协议
DukCXyB*l Agricultural Bank of China 中国农业银行
?(mlt"tPk air passenger departure tax 飞机乘客离境税
-O ej6sILO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?&Lb6(}e airport tax 机场税
/JvNJ
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kY*D s; alienation 让与；让渡；转让
Pp}j=$&j\ alimony 生活费；赡养费
`=FfzL All Ordinaries Index [AOI] 所有普通股指数
X&K1>dgWP all risks 全险；综合险
$FD0MrB_+ All Sales Record for Stock Market 《股票市场成交报告》
N[AX29 Allied Capital Resources Limited 新联财务有限公司
. [C ~a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xL mo?Y* allocation letter 拨款信件
fFsA[@5tul allocation of fund 分配款项；预留款项
2"NJ t9w allocation of profit 利润分配；溢利分配
?gTY! ;$P allocation warrant 拨款令
P2lj#aQLS allotment 分配；配股
:imp~~L; allotment notice 股份配售通知；配股通知
wp} PQw: allotment of shares 股份分配
rHP5;j< ] allowable 可获宽免；免税的
chxO*G allowable business loss 可扣除的营业亏损
,l~i|_ allowable expenses 可扣税的支出
$oh}!Smt allowance 免税额；津贴；备抵；准备金
{|
Tl3 allowance for debts 债项的免税额
]/ U)<{6 allowance for depreciation by wear and tear 耗损折旧免税额
:V8 \^ allowance for funeral expenses 殡殓费的免税额
Ix}:! L allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J z3u r)| allowance for repairs and outgoings 修葺及支出方面的免税额
Og^b'Kx/ allowance to debtor 给债务人的津贴
`,xKK+~YG- alteration of capital 资本更改
gi~*1RIel; alternate trustee 候补受托人
]m YY1%H8M amalgamation 合并
'H97D-86/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
> d_O0a*W- ambit of charges 征税范围；收费范围
aQcJjF5x amended valuation 经修订的估值
oKz Lt American Commodities Exchange 美国商品交易所
6VIi
nuOW American Express Bank Limited 美国运通银行
40mgB4I American Stock Exchange 美国证券交易所
F (mm0:lT amortization 摊销
)/Ul" QF amount due from banks 存放银行同业的款项
,zO!`|I amount due from banks abroad 存放海外银行同业的款项
,\ov$biL amount due from holding companies 控股公司欠款
bKiV<&Z5d amount due from local banks 存放本港银行同业的款项
w; )@2} amount due to banks 银行同业的存款
!A g W @ amount due to banks abroad 海外银行同业的存款
85 -00m ~ amount due to holding companies 控股公司存款
)p 2kx amount due to local banks 本港银行同业的存款
IE,xiV amount due to outport banks 外埠银行同业的存款
>=$( ,8" amount for note issue 发行纸币的款额
85m_jmh[ amount of bond 担保契据的款额
tK0?9M.) amount of consideration 代价款额
|s=)*DZv amount of contribution 供款数额
[$f amount of indebtedness 负债款额
Bh<)e5lP: amount of principal of the loan 贷款本金额
fsb_*sh & amount of rates chargeable 应征差饷数额
r;SA 1n# amount of share capital 股本额
d'q,:="c amount of sums assured 承保款额
?bW|~<X~ amount of variation 变动幅度
u 6;SgPw amount of vote 拨款数额
3 l QGU amount payable 应付款额
r,a V11{ amount receivable 应收款额
XJ.bK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9*U3uyPi analysis 分析
m&cVda/ ancillary risk 附属风险
Fn1|Wt* annual account 周年帐目；周年帐目报表；年度决算；年结
n} }$-xl annual accounting date 年结日期
rISg`- annual allowance 每年免税额；年积金；年度津贴；年津
p78X,44xg annual balance 年度余额
1UT&kD!si annual disposable income 每年可动用收入
z q _*)V annual estimates 周年预算
iW9G0Ay annual fee 年费
]+Ik/+N z annual general meeting 周年大会
N8_
c%6GE annual growth rate 年增率；每年增长率
wgp{P>oBX annual long-term supplement 长期个案每年补助金
9Eu.Y annual pensionable emolument 可供计算退休金的年薪
.Xqe]cax% annual report 年报
F=bX\T7 Annual Report on the Consumer Price Index 《消费物价指数年报》
: *k annual return 周年报表；周年申报表；每年报税表格
V]&0"HX2r! Annual Return Rules 《周年报表规则》
<XDYnWz annual review of consumer prices 每年消费物价回顾
&3 #19v7/ annual roll-forward basis 逐年延展方式
x(ue
|UG annual salary 年薪
/J9|.];%r annual statement 年度报表；年度决算表
vu Vcv
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
H}Z \r2 annuitant 年金受益人
N D`?T
&PK annuity 年金
t Y'fFz^Ho annuity contract 年金合约
fq-e2MCX5 annuity on human life 人寿年金
ezS@LFaA antecedent debt 先前的债项
f_I6g uDPz ante-dated cheque 倒填日期支票
xJlf}LEyF anticipated expenditure 预期开支
* `1W}) anticipated net profit 预期纯利
/N>f#:} anticipated revenue 预期收入
o-H\vtOjE anti-inflation measure 反通货膨胀措施
sba+J:# w anti-inflationary stance 反通货膨胀立场
/?C}PM apparent deficit 表面赤字
)\ ow/XPE apparent financial solvency 表面偿债能力
*.q m+#8W apparent partner 表面合伙人
$q%r}Cdg application for personal assessment 个人入息课税申请书
mO=b q4! application of fund 资金应用
.W>LE z' application to release as liquidator and to destruct the books of accounts and documents
\W:~;GMeD 申请免除清盘人职务及毁灭帐簿与文件
_!2bZ:emG appointed actuary 委任精算师
XA PqRJ*Z appointed auditor 委任核数师；委任审计师
rY yB"| appointed trustee 委任的受托人
Vz[tgb]- appointer 委任人
}04 EM apportioned pro rata 按比例分摊
G6@XRib3 apportionment 分配；分摊
sbqAj m} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J$"3w,O6+U apportionment formula 分摊方程式
X"lPXoCN apportionment of estate duty 遗产税的分摊
0&wbGbg(W appraisal 估价；评估
)"KKBil0 appreciable growth 可观增长
l=4lhFG,Mk appreciable impact 显着影响
qJN!L)) appreciable increase 可观增长
&![3{G"+>l appreciation 增值；升值
^V,?n@c! appreciation against other currencies 相对其他货币升值
JiH^N! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v{tw ;Z# appreciation tax 增值税
~*NG~Kn"s appropriation 拨款；拨用；拨付
2nz^%pLT appropriation account 拨款帐目
I qD;* Appropriation Bill 拨款法案
^6g^ Q* " appropriation-in-aid system 补助拨款办法
.0 }eg$d approved assets 核准资产
e,V @t% approved basket stock 认可一篮子证券
>x'R7z2 3 approved budget 核准预算
lFJDdf2:$C approved charitable donation 认可慈善捐款
'ip2| U G approved charitable institution 认可慈善机构
(+aU ,EQ approved currency 核准货币；认可货币
P]cC2L@Vbi approved estimates 核准预算
bSJ@
5qS approved estimates of expenditure 核准开支预算
b} <?& @ approved overseas insurer 核准海外保险人
VkW N1A approved overseas trust company 核准海外信托公司
|tn.ZEgw3~ approved pooled investment fund 核准汇集投资基金
w&F.LiX^ approved provident fund scheme 认可公积金计划
n[+$a)$8 approved provision 核准拨款
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t=yC approved redeemable share 核准可赎回股份
Q7#Yw"#G! approved regional stock 认可地区性证券
[8%R*} approved retirement scheme 认可退休金计划
R^*%yjy9 approved subordinated loan 核准附属贷款
g$S|CqRG arbitrage 套戥；套汇；套利
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;Z7 arbitrageur 套戥者；套汇者
z}.Q~4 f0D arbitrary amount 临时款项
.s-V:k5 arrangement 措施；安排；协定
W !jg arrears 欠款
l f 2Q arrears of pay 欠付薪酬
<dd XvUCX arrears of revenue 逾期未收税款；逾期未收的帐项
fmg Xh)= articles of association 组织章程；组织细则；组织章程细则
CqFk(Td9-D Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^]n:/kZ5"[ ascertainment of profit 确定利润
2e_ m >I "Asia Clear" “亚洲结算系统”
GUDz> ( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xwSi.~ . Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i(O+XQ}Fyx Asian Development Fund [ADF] 亚洲发展基金
9Ib#A Asian dollar bond 亚洲美元债券
`En>o~ L; Asian dollar market 亚洲美元市场
y?Cq{( Asian dollar rate 亚洲美元利率
2r^G;,{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;X;q8J^_K_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{J~ VB~(' asked price 沽盘；喊价；索价；卖方报价
OrP i ("/ assessable income 应评税入息
}j`#s assessable loss 应评税亏损
_<^mi!Y assessable profit 应评税利润
JfLoGl;p m assessable value 应评税值
T;C0t9Yew assessed profit 估定利润
'f_[(o+n assessed value 经评估价值
8{4SaT.-Rm assessment 评税；评定；估价；评税单
P1G;JK assessment number 评税编号；估价编号
W!Fu7a assessment of additional tax 补加税评税
taBCE?{ assessment of performance 业绩评估；实绩评价
ihp>cl? Assessor 评税主任
*e,GXU@ asset price bubbles 资产价格泡沫
{ovW6# asset-backed securities 具资产保证的证券
i+@t_pxc assets accretion 资产增值
D;! aix3 assets and liabilities 资产与负债
O&g$dK!Rad assets betterment statement 资产递增表；资产改进表
2%_UOEayU assets lending 实物放款；有抵押贷款
+bdjZD3 assets of the company passing on the death 死者去世时转移的公司资产
L)" E _ assets pledged as security for liabilities 用作负债抵押的资产
FE'F@aS\ assets portfolio 资产投资组合
1| XC $0 assets price 资产价格
|SX31T9rG assets quality 资产质素
R LNto5? assets realization 资产变现
S; Fj9\2)I assets refinancing arrangement 资产再集资安排
B`w@Xk 'D assets securitization 资产证券化
pq +~| assets situated outside Hong Kong 在香港以外地方的资产
>(He,o@M assets stripping 削减资产；拆卖资产
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assets value 资产值
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_4% assignee 承让人
}cO}H 2m assignment 转让；转让书；转让契
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assignment of interest 权益转让
(|dN6M-.K assignment of letters patent and trade mark 专利证书及商标转让
_1ax6MwX assignment of property 物业转让；物业转让书
>NJ`*M assignment right 转让权
$s<bKju assignor 转让人
AGMrBd|J{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
.azA1@V| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M0K+ Vz= associate member 附属会员
_>u0vGF- associated body corporate 相联法人团体
6b-E|;"]:^ associated company 相联公司；联属公司
"w&G1kw5I associated corporation 相联法团
g JY X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?4sF:Y+\ 公认会计师公会〔英国〕
pxV@ fH+` Association of Futures Exchange Brokers 香港期货经纪协会
Z( c2F] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~{$5JIpCm association of underwriters 承保人组织
2p ;N|V assumption of control 接管
^oXLk&d assurance 担保；保险；转易；转易书
OM (D @up assurance of interest 权益的转易
el3lR((H at 19XX price 按一九ＸＸ年价格计算
><w= at a discount 按赔价计算；按贴水价格计算；打折扣
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d8Cb at a premium 按溢价计算；按升水价格计算
VRA0p[ at call 通知付款；按通知
}%Vx2Q at constant market price 按固定市价计算
ay>u``$R at constant price 按固定价格计算
<2ymfL-q at cost 按成本计算
"yf#sEabV at current market price 按当时市价计算；按现时市价计算
!b{7gUjyI at current price 按当时价格计算；按现时价格计算
&BE'~G at factor cost 按要素成本计算；按生产要素成本计算
IRK(y*6 at money-of-the-day price 按付款当日价格计算
S *' at or better 按指定或较佳价位〔买卖指令〕
7q@>d( xho at par 按面值计算；平价
b
|JM4jgK at sight 见票即付
ZnZ`/zN O at the close 按收市盘
S r4/8BZ at the opening 按开市盘
8dCa@r&tz attestation 见证；见证条款
EL:Az~]V at-the-money option 平价期权
hM[QR'\QS attorney 受权人；受托代表人
859ID8F attornment 新拥有人承认书
=*=qleC3 attributable profit 可归属利润
Zd <8c^@ attributable share value 可归属股份价值
IgNL1KRD Auckland Stock Exchange 奥克兰证券交易所
dFzlcKFFD auction 拍卖
M&ec%<lM auctioneer 拍卖商
!_pryNcb audit 审计；核数
+ieRpVg Audit Commission 审计署
J`[He$7) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
I3" GGp3L 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〕
xO<Uz"R audit review 帐目审查
&\
\)x.! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*Ry{}|_8 audited account 审计帐目；经审计的帐目
jQi)pV T^ audited annual account 经审计的周年帐目
W8Aii'Q8C/ audited balance sheet 经审计的资产负债表
wJ> 2} auditor 核数师；核数主任；审计师
&!KW[]i%9} auditor's certificate 核数师证明书；审计师证明书
~]C m auditor's report 核数师报告；审计师报告
qV7nF
}V{ Aussie bond 澳元债券
X~> 2iL austerity budget 紧缩预算
@ZtDjxN
& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#n6<jF1G Australia All Ordinaries Index 澳洲所有普通股票指数
gF8 n{b Australian Dollar [AUD] 澳元
<Kt;u u> Australian Options Market 澳大利亚期权市场
"Oq>i9v;|$ Australian Securities Commission 澳洲证券事务监察委员会
OE[N$,4I* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D.Z 4noMA6 Australian Stock Exchange 澳大利亚证券交易所
t`eUD>\ Austrian Schilling [ATS] 奥地利先令
[fl^1!3{ authentication 认证；鉴证
S Js RHQ authority to purchase 委托购买证；委购书
lbnH|;`$]m authorization 认可；核准；授权；授权书
G !;<#|a authorization by direction 指示授权
5|Hz$oU authorization by instruction 指令授权
rFU|oDF authorization by warrant 令状授权
Ika(ip#]= authorization of unit trust 单位信托的认可
!F[^?:pK authorized agent 指定代理人
Yxd&h r authorized capital 法定资本
Oq4J$/% authorized clerk 出市员
{n-6e[ authorized dealer 认可交易商
MNV Olo A authorized financial institution 认可财务机构
m+'vrxTY authorized fund 认可基金
!)+8:8H' authorized fund house 获授权的基金公司；认可基金公司
3%DDN\q\u authorized institution 认可机构
KQ2jeJ/pj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+"F 9yb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JVt(!%K}& authorized insurer 获授权保险人；获认可承保人
n Wb0S authorized investment 特准投资项目
D/Hob authorized person 获授权人
5$Da\?Fpn authorized representative 获授权代表
q}MPl 2 authorized share capital 法定股本
]}HuK# automated quotation system 自动报价系统
5@< D6>6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y=tx
kN 自动交易系统〔香港期货交易所有限公司〕
U]W+ers automatic adjustment mechanism 自动调整机制
T Z_](% automatic adjustment system 自动调整系统
~|. vz!A Automatic Clearing House 自动票据交换所
$Oi@B)=4d+ automatic exchange rates accumulation system 自动化汇率累集系统
]q<Zc>O C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t Zqy \_G automatic teller machine [ATM] 自动柜员机
?JI:>3e autopay 自动转帐
a534@U4, available assets 可用资产
f]37Xl%I available fiscal reserve 现存财政储备
C">w3#M% available profit 可用利润
18];fC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
EH~XN9 b average 平均；平均数；海损
-9> oB average basic salary 平均基本薪金
8}<4f|? average consumer expenditure 平均消费开支；一般消费开支
Y!nxHRE average cost 平均成本
! C|VX,w average cost of land production 增辟土地平均成本
|Y|g T*v average daily turnover 平均每日成交额
t-3y`31i. average daily wage rate 平均每日工资率
7qT>wCVT average expenditure pattern 平均开支模式
1:VbbOu->V average growth rate 平均增长率
TaTs-]4 average net fixed assets 固定资产平均净值
&(t/4)IZox average of relatives 相对价格平均数
4Y:[YlfD. average price 平均价格
D0HLU
~o average propensity to consume 平均消费倾向；一般消费倾向
P8=!/L2? average propensity to save 平均储蓄倾向；一般储蓄倾向
l4sm AT average rate 平均率
ExJexjOWI^ average revenue 平均收入；平均收益
~.L\f%< average stock 平均库存；平均存货
YMfjTt@ Q average yearly rent 平均年租
\g<=n&S? avoidance of double taxation 避免双重课税
W*/0[|n* avoidance of tax 避税
