A:
Tm3$|+}$f A share Ａ股；甲类股份
' {:( 4>& abatement of tax 减税；减扣免税额
HHE FX9u ABN AMRO Bank N.V. 荷兰银行
%&gx@ \v above-the-line expenditure 线上项目支出；经常预算支出
*ZaK+ B above-the-line receipt 线上项目收入；经常预算收入
3tLh{S?uJ ABSA Asia Limited 南非联合亚洲有限公司
gXw\_u e< absolute change 绝对数值变更
89 fT ?tT absolute expenditure 实际开支
0|GxOzNd absolute guideline figure 绝对准则数字
"
*Ni/p$I absolute interest 绝对权益
F=P |vYL&& absolute order of discharge 绝对破产解除令
Q?1 K xD! absolute profit margin 绝对利润幅度
cPS!%?}I absolute value 实值；绝对值
z6{0\#'K absolutely vested interest 绝对既得权益
>T!n * -Zn absorbed cost 已吸收成本；已分摊成本
{L4^IK I absorption 吸收；分摊；合并
zcZr
)Oh absorption rate 吸收率；摊配率；分摊率
0q`'65 l x ACB Finance Limited 亚洲商业财务有限公司
9L&AbmIr acceptable form of reciprocity 合理的互惠条件
w[|!$J? acceptable rate 适当利率；适当汇率
Nx t/R%( acceptance agreement 承兑协议
{O^1WgGc[ acceptance for honour 参加承兑
?$s2] }v acceptor 承兑人；接受人；受票人
CyX cA;H,. acceptor for honour 参加承兑人
MPGQ4v i& accident insurance 意外保险
uP* >-s'm Accident Insurance Association of Hong Kong 香港意外保险公会
f O(.I accident insurance scheme 意外保险计划
_` D_0v(X accident year basis 意外年度基准
zzW^ AvR accommodation 通融；贷款
@wa/p`gj5w accommodation bill 通融票据；空头票据
i&bttSRNV accommodation party 汇票代发人
nwkhGQ account balance 帐户余额；帐户结余
$@#nn5^IX account book 帐簿
Y*AHwc<w` account collected in advance 预收款项
H+: $ 7; account current book 往来帐簿
H[G EAQO account of after-acquired property 事后取得的财产报告
-u9{R \S account of defaulter 拖欠帐目
{9=U6m^R2 account payable 应付帐款
$8eq&_gJ account payee only [A/C payee only] 只可转帐；存入收款人帐户
`iY)3Rq account receivable 应收帐款
#pVk%5N account receivable report 应收帐款报表
*y X_dgC>[ account statement 结单；帐单；会计财务报表
t)v#y!Ci" account title 帐户名称；会计科目
/3c1{%B\ accountant's report 会计师报告
}=L
>u>cP Accountant's Report Rules 会计师报告规则
#Gg^f m accounting and auditing procedure 会计与审计程序；会计与核数程序
~&q e" 0 Accounting Arrangements 《会计安排》
My1E@< accounting basis 会计基础
AzQ}}A;TSx accounting by Official Receiver 破产管理署署长呈交的帐目
WW_X:N~~e\ Accounting Circular 《会计通告》
x* )Wl! accounting class 会计类别
]O \6.>H accounting date 记帐日期；会计结算日期
yqYX<<!V accounting for money 款项核算
"?il07+w% Accounting Officer 会计主任
J7maG|S(DF accounting period 会计报告期；会计期
~/Ry=8 accounting policy 会计政策；会计方针
uL= \t= accounting practice 会计惯例
!eO?75/ accounting principle 会计准则
D0-e,)G}V, accounting record 会计记录
C[Fh^ accounting report 会计报告
Vw#07P#A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)a6i8b3 Accounting Society of China 中国会计学会
Gmc"3L accounting statement 会计报表
{B}0 LJIpL accounting system 会计制度；会计系统
m|y]j 4 accounting transaction 会计事项；帐务交易
#z~oc^J^T accounting treatment 会计处理
"8rP?B( accounting year 会计年度
]#q dA(Kl accretion 增值；添加
kP6r=HH@ accrual 应计项目；应累算数目
t3WlVUtq3 accrual basis 应计制；权责发生制
}1>a 71 accrual basis accounting 应计制会计；权责发生制会计
yA_d${n accrue 应累算；应计
;L)}blN. accrued benefit 应累算利益
K0v,d~+] accrued charges 应计费用
X >**M accrued cumulative preference share dividend 应累算的累积优先股股息
v{jl)?`~w accrued expenses 应累算费用
Bk J cT accrued interest payable 应付利息；应计未付利息
y^XwJX-f accrued interest receivable 应收利息；应计未收利息
h N} X1 1 accrued right 累算权益
w9oiu$7), accruing profit 应累算的利润
Gmwn : accumulated fiscal reserve 累积财政储备
O{4 m-; accumulated profit 累积利润；滚存溢利
"- Ns1A8 accumulated reserve 累积储备
3646.i[D accumulation of surplus income 累积收益盈余
-R8RAwsLG acquired assets 既得资产
vZKo&jU k acquisition 收购；购置；取得
RDZq(r Kc acquisition cost 购置成本
yJr Pb" acquisition expenses 购置费用
l^vq'<kI acquisition of 100% interest 收购全部股权
x|Ei_hI- acquisition of control 取得控制权
Rl)/[ T acquisition of fixed assets 购置固定资产
:{fsfZXXr acquisition of shell “买壳”
@fY!@xSf acquisition price 收购价
@-m&X2J+c act of God 天灾
Q A%GK4F70 acting partner 执事合伙人
_3E7|dr IX active market 买卖活跃的市场；交投畅旺的市场；旺市
!9!N s(vUM active partner 积极参与的合伙人
e*g; +nz active trading 交投活跃
Sb`>IlT\# actual circulation 实际流通
mrJQB I+ actual cost 实际成本
s 9Xeh" actual expenditure 实际开支；实际支出
w&H
?; 1 actual income 实际入息；实际收入；实际收益
kgQEg)A]!x actual market 现货市场
b2 ),J actual price 现货价；实际价格
S)~h|&A( actual profit 实际利润
ctCfLlK actual quotation 实盘；实际价位；实际报价
$0 l i"+ actual year basis 按实际年度计算
A>PM'$"sT actuals 实货
&o8\ $A actuarial investigation 精算调查
:4WwCpgz, actuarial principle 精算原则
_Y0o\ 0B actuarial report 精算师报告
!K hsx Actuarial Society of Hong Kong 香港精算学会
Sd)D -S actuarial valuation 精算师估值
)j H"6my_ actuary 精算师
9 LFg": ad referendum agreement 暂定协议；有待覆核的协定
"NJ!A ad valorem duty 从价税；按值征税
8U8"k ad valorem duty system 从价税制
Q!"L i ad valorem fee 从价费
0]WM:6 h ad valorem tariff 从价关税
qH-dT,`"{ additional allowance 额外免税额
x3vz4m [ additional amount for unexpired risk 未过期风险的额外款额
k _^d7yH additional assessable profit 补加应评税利润
lP@9%L additional assessment 补加评税
$EtZ5 ?qS additional commitment 额外承担
TX*P*-' additional commitment vote 额外承担拨款
} FFW,x additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YY.;J3C additional dependent parent allowance 供养父母额外免税额
O" z=+79q additional provision 额外拨款
=}V`O> additional stamp duty 附加印花税
C ]#R7G additional tax 补加税罚款；补加税款
ad"&c*m[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B0YY7od adjudged bankrupt 被裁定破产
v& ? B qj adjudicated bankrupt 裁定破产人
plp).Gq adjudication fee 裁定费；评定印花税额手续费；评估契据费
N),Zb^~nw adjudication of bankruptcy 裁定破产；宣告破产
Bz24U wcZ adjudication of insolvency 裁定无力偿还债务
N.VzA
6 C adjusted actual 经调整的实数；调整后的实数
un\"1RdO adjusted current assets 经调整的流动资产；调整后的流动资产
\Q3m?)X=Gd adjusted figure 经调整的数字；调整后的数额
5-+Y2tp} adjusted liabilities 经调整的负债；调整后的负债
i %z}8GIt' adjusted loss 经调整的亏损；调整后的亏损
nVYh 1@yLy 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
? !
kup adjusted profit 经调整的利润；调整后的利润
ly{ ~X adjusted surplus 经调整的盈余额；调整后的盈余额
! E*-\}[ adjusted value 经调整的价值；调整后的价值
(C. 1'<] adjustment 调整；修订；理算〔保险〕
A5nu`e9& adjustment centre 调剂中心
*{tJ3<t(1 adjustment lag 调整过程的时间差距；调整时差
*D\nsJ*g adjustment mechanism 调整机制
|D^[ ]*cEH adjustment of loss 亏损调整
E(S}c*05O adjustment process 调整过程；调整程序
#}A!Bk adjustment range 调整幅度
&QE* V administered exchange rate 受管制汇率
kp0>8rkF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u{ \`*dNx administration expenses 行政费用
$x 2t0@ administration fee 手续费；行政费
t%=ylEPW administration in bankruptcy 破产管理
"r|O / administration order 遗产管理令
n'R
8nn6^ administrator 管理人；遗产管理人
7&+Gv6E administrator of the estate 遗产管理人
nhy3E admission of debt 债项承认书
6%5A&& O(b admission of proof 接纳债权证明
@5kN
L~2 advance 放贷款项；垫付款项；预支款项；预付款项
aUJ & advance account 暂支帐目；预付款帐户
3nG (z> advance compensation 预付补偿金
b9:E0/6
advance from shareholder 股东垫款
tnTr &o# advance pending reimbursement 预支以待日后付还
P l 5+Oo advanced economy 先进经济体系
gzuM>lf*{ advancement 预付；预付财产
[OM Kk#vW advances warrant 垫款令
c OS|B1xG advancing 贷出
!Dun <\ adverse balance 逆差
ukZ L adverse exchange 逆汇
#$#{QEh0} advertisement addressed to shareholders 在报章刊登的致股东通告
578Dl(I#) advice for collection 托收通知书
T9(~^}_+9 advice of drawing 提款通知书；汇票通知书
)ll}hGS advice of payment 付款通知
` !rHH Advisory Committee [Securities and Futures Commission]
y_a~>S 谘询委员会〔证券及期货事务监察委员会〕
fE M8/bhq Advisory Committee on Diversification 经济多元化谘询委员会
2O4U ytN affidavit 誓章；遗产申报誓章
J4x1qY)Y&v affidavit of no receipt 述明无收款的誓章
?SS?I affiliate 联号；联营公司；附属公司
9WHkw@<R+ affiliated company 附属公司；联号；联营公司
*BSL=8G{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ZL-@2ZU{1 affordability 负担能力
jd~r~.y African Development Bank [AfDB] 非洲开发银行
lZb1kq% 9g after-acquired property 事后取得的财产
<}B]f1zX after-hours dealing 市后交易
~r=u1]z after-tax profit 税后盈利；税后利润；税后溢利
siOeR@> X agency agreement 代理协议
k :af agency expenses 代理机构的开支
zQ7SiRt7* agency fee 代理费
U^Hymgb% Agency Law 《代理法》
:y]l`Mo - agent 代理人；承销人
0;V2>! agent of company 公司代理人
;g?5V agent's fee 代理人费；经纪费
A4'v Jk aggregate 总计；总数；总体数字
=#uXO< aggregate amount 总款额；总额
t7n*kiN<q aggregate assets and liabilities 总体资产与负债
2\m+ aggregate at constant price 按固定价格计算的总体数字
`Ol*"F.+I aggregate demand 总需求
As78yfK aggregate gross position 总持仓量
G!%1<SLi. aggregate limit 总限额
/ I: d<A aggregate of salaries tax 合计薪俸税
E-&=I> B5 aggregate performance 总体表现；总体业绩
NjL,0Bp aggregate supply 总体供应
]`+>{Sx 1 aggregate surplus 总盈余
$JcU0tPq0 aggregate total 整体总额
UPLr[ >Q# aggregate value 总值；合计价值
#&&^5r-b- aggregated basis 合计基准
3\6jzD aggregated net chargeable income 合计应课税入息实额
K2)),_,@5+ aggregation 合并计算；合计；总和
~I2 IgEj>] aggregation of incomes of husband and wife 夫妇入息合并计算
\@gs8K# aggregation of property 财产的总和
B*,9{ g0m/ agio 差价；贴水
:aco$ZNH5 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》
AY|8wf,LS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e>"{nOY4 《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》
0Ac]&N d` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^'[Rb!Q8 《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》
nqy\xK#.^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Mx[tE?!2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K*p^Gs , agreement for a settlement 授产协议
Fb[< YX" agreement for assignment 转让协议
] J m9D= agreement for sale 售卖协议；买卖协议
C %y AMQ agreement for sale and purchase 买卖协议
O:#t>
; agreement for the payment of interest 支付利息协议
Rnun() plJ agreement for the repayment of money 还款协议
/ ijj;9EB agreement of reinsurance 再保险协议
Ow mI*` Agricultural Bank of China 中国农业银行
bV`Z o(z air passenger departure tax 飞机乘客离境税
,SS@]9A & Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O*!+D- airport tax 机场税
L 'H1\'
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aFd
, alienation 让与；让渡；转让
$UO7AHk alimony 生活费；赡养费
X~%Wg*Hm All Ordinaries Index [AOI] 所有普通股指数
2'_Oi-& all risks 全险；综合险
8_m dh + All Sales Record for Stock Market 《股票市场成交报告》
]D%D:>9|/ Allied Capital Resources Limited 新联财务有限公司
NC l $vc;, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Vz51=?75 allocation letter 拨款信件
JzCfs<D allocation of fund 分配款项；预留款项
ub./U@ 1 allocation of profit 利润分配；溢利分配
x^9W< allocation warrant 拨款令
9:4 P 7 allotment 分配；配股
[m!$01 = allotment notice 股份配售通知；配股通知
A:&
`oJl allotment of shares 股份分配
Vad(PS0 allowable 可获宽免；免税的
<fWho%eOK allowable business loss 可扣除的营业亏损
9e1gjC\ c allowable expenses 可扣税的支出
HO }aLp allowance 免税额；津贴；备抵；准备金
$Y)|&, allowance for debts 债项的免税额
,5H$Tm,6\S allowance for depreciation by wear and tear 耗损折旧免税额
b]Oc6zR,,~ allowance for funeral expenses 殡殓费的免税额
;m{[9i` 2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
[}}oHm3& allowance for repairs and outgoings 修葺及支出方面的免税额
(a@cK, allowance to debtor 给债务人的津贴
3zMmpeq alteration of capital 资本更改
U~!97,|ic alternate trustee 候补受托人
"n:L< F,g amalgamation 合并
;@
%~eIlu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5"]PwC ambit of charges 征税范围；收费范围
&%C4rAd2 amended valuation 经修订的估值
!V7VM_}@Y American Commodities Exchange 美国商品交易所
"?}QwtUW American Express Bank Limited 美国运通银行
XZJ }nXy American Stock Exchange 美国证券交易所
Vy&F{T;$ amortization 摊销
0 l
G\QT amount due from banks 存放银行同业的款项
Z:)\j. amount due from banks abroad 存放海外银行同业的款项
] l}8 amount due from holding companies 控股公司欠款
at
]L z_\ amount due from local banks 存放本港银行同业的款项
12;" K?7{ amount due to banks 银行同业的存款
%ktU 51o amount due to banks abroad 海外银行同业的存款
t.485L % amount due to holding companies 控股公司存款
?gH[tN:= amount due to local banks 本港银行同业的存款
BY32)8SH amount due to outport banks 外埠银行同业的存款
]e7 D"" amount for note issue 发行纸币的款额
+SZ#s :#SE amount of bond 担保契据的款额
OKxPf]~4E amount of consideration 代价款额
?Ju=L| amount of contribution 供款数额
C Vyq/X amount of indebtedness 负债款额
dD@T}^j *| amount of principal of the loan 贷款本金额
sW@4r/F>:D amount of rates chargeable 应征差饷数额
6 n45]? amount of share capital 股本额
\V r(P> amount of sums assured 承保款额
L}lc=\ amount of variation 变动幅度
/N{x Ft/? amount of vote 拨款数额
eWW\m[k]} amount payable 应付款额
oI Qor%z amount receivable 应收款额
~Se/uL;* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FwmE1, analysis 分析
on\0i{0l8 ancillary risk 附属风险
T1\.~]-msb annual account 周年帐目；周年帐目报表；年度决算；年结
ZWh:&e( annual accounting date 年结日期
.'L@$]!G annual allowance 每年免税额；年积金；年度津贴；年津
6(<M.U_ft annual balance 年度余额
b?h"a<7 annual disposable income 每年可动用收入
r6*0H/* annual estimates 周年预算
i,$*+2Z annual fee 年费
d+ql@e ] annual general meeting 周年大会
9Z6O{
> annual growth rate 年增率；每年增长率
D .)R 8X annual long-term supplement 长期个案每年补助金
BVC\~j
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f\2'/g}6a annual report 年报
- "h
{B Annual Report on the Consumer Price Index 《消费物价指数年报》
$ [M8G annual return 周年报表；周年申报表；每年报税表格
Cp_"PvTmT Annual Return Rules 《周年报表规则》
y3))I \QT annual review of consumer prices 每年消费物价回顾
"72
_Sw annual roll-forward basis 逐年延展方式
CdC&y}u annual salary 年薪
. m@Sk`s annual statement 年度报表；年度决算表
+'y$XR~W { Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
`+Wl
fk ; annuitant 年金受益人
< eQS16 annuity 年金
KZsSTB 6J annuity contract 年金合约
HwiG~'Ah9 annuity on human life 人寿年金
ro|d B antecedent debt 先前的债项
Y{f;qbEQH' ante-dated cheque 倒填日期支票
AdKv!Ta5b anticipated expenditure 预期开支
n;/yo~RR anticipated net profit 预期纯利
]M-j_("& anticipated revenue 预期收入
LmseY(i
N anti-inflation measure 反通货膨胀措施
w)5eD+n\- anti-inflationary stance 反通货膨胀立场
j@&F[ r apparent deficit 表面赤字
!n@Yg2 w apparent financial solvency 表面偿债能力
D)K/zh) apparent partner 表面合伙人
tg7%@SI5^- application for personal assessment 个人入息课税申请书
yAW %y application of fund 资金应用
I[c/)
N application to release as liquidator and to destruct the books of accounts and documents
Go= MG:` 申请免除清盘人职务及毁灭帐簿与文件
ys u"+J appointed actuary 委任精算师
o /)]z appointed auditor 委任核数师；委任审计师
QZYD;&iY& appointed trustee 委任的受托人
Nd%,V appointer 委任人
p*8=($j4 apportioned pro rata 按比例分摊
?2E@)7 apportionment 分配；分摊
X SpX6 fq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d+\o>x|Y!Y apportionment formula 分摊方程式
ApG_Gd. apportionment of estate duty 遗产税的分摊
P I)lJ\ appraisal 估价；评估
.Q>.|mu appreciable growth 可观增长
r@%-S!$ appreciable impact 显着影响
MOJ Kz!% appreciable increase 可观增长
SdeKRZ{o appreciation 增值；升值
@9~6+BZOq appreciation against other currencies 相对其他货币升值
R]/3`X9!d> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
xKv\z1ra appreciation tax 增值税
+A>>Ak|s appropriation 拨款；拨用；拨付
5.q2<a : appropriation account 拨款帐目
OT+=H)/ Appropriation Bill 拨款法案
|'aGj appropriation-in-aid system 补助拨款办法
J4;w9[a$ approved assets 核准资产
7b_t%G" approved basket stock 认可一篮子证券
RplLU 7 approved budget 核准预算
N>/!e787OU approved charitable donation 认可慈善捐款
&'TZU"_ approved charitable institution 认可慈善机构
J NPEyC approved currency 核准货币；认可货币
|Rd?s0u approved estimates 核准预算
}~DlOvsq approved estimates of expenditure 核准开支预算
' =Nb`n3% approved overseas insurer 核准海外保险人
.D!0$W mOZ approved overseas trust company 核准海外信托公司
' JU(2mF approved pooled investment fund 核准汇集投资基金
~k^rI jR approved provident fund scheme 认可公积金计划
07P/A^Mkx approved provision 核准拨款
m9 o{y6_j* approved redeemable share 核准可赎回股份
p.A_,iE approved regional stock 认可地区性证券
6! *be|<& approved retirement scheme 认可退休金计划
($pN OG H approved subordinated loan 核准附属贷款
|r>+\" X arbitrage 套戥；套汇；套利
eyUguA<lK\ arbitrageur 套戥者；套汇者
z$4g9 arbitrary amount 临时款项
Kkcb' aDR arrangement 措施；安排；协定
O]3$$uI=QE arrears 欠款
=(2y$,6g? arrears of pay 欠付薪酬
H=RzY -\a% arrears of revenue 逾期未收税款；逾期未收的帐项
X6)%2TwO articles of association 组织章程；组织细则；组织章程细则
IO3 p&sJ/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T$rhz )_q ascertainment of profit 确定利润
]9qY(m "Asia Clear" “亚洲结算系统”
;-sZaU; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"jV :L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>9dzl # Asian Development Fund [ADF] 亚洲发展基金
,.DTJ7H+ Asian dollar bond 亚洲美元债券
cq+G 0F+H Asian dollar market 亚洲美元市场
iZY4+
X Asian dollar rate 亚洲美元利率
C# zYZ JZ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]8@s+ N Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kb3>q($ asked price 沽盘；喊价；索价；卖方报价
IUf& *'_ assessable income 应评税入息
6 <1
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Q \Wh]=} assessable profit 应评税利润
J;HYGu: assessable value 应评税值
$ix:S$ assessed profit 估定利润
;QO3^P} assessed value 经评估价值
dynkb901s assessment 评税；评定；估价；评税单
)R6h
1 assessment number 评税编号；估价编号
eJbZ A&: assessment of additional tax 补加税评税
]2E#P.-!b assessment of performance 业绩评估；实绩评价
$40G$w Assessor 评税主任
Lb]!T Ol asset price bubbles 资产价格泡沫
d?:KEi-<7 asset-backed securities 具资产保证的证券
mr mm@? assets accretion 资产增值
=hRo#]{(K assets and liabilities 资产与负债
ncGt-l<9 assets betterment statement 资产递增表；资产改进表
H4B|c42 assets lending 实物放款；有抵押贷款
6v"WI@b4 assets of the company passing on the death 死者去世时转移的公司资产
H 48YX(HI assets pledged as security for liabilities 用作负债抵押的资产
3d>8~ANi=% assets portfolio 资产投资组合
t=nZ1GZyM assets price 资产价格
E)3Ah! assets quality 资产质素
3vXa#f>P< assets realization 资产变现
<)$&V*\ assets refinancing arrangement 资产再集资安排
&?[g8A assets securitization 资产证券化
L"KKW
c assets situated outside Hong Kong 在香港以外地方的资产
%$D n);6= assets stripping 削减资产；拆卖资产
b> h
L*9 assets value 资产值
~nJ"#Q_T assignee 承让人
|)VNf .aJZ assignment 转让；转让书；转让契
@.&KRAZ assignment of interest 权益转让
ZH)Jq^^RI assignment of letters patent and trade mark 专利证书及商标转让
d\ I6Wn assignment of property 物业转让；物业转让书
n'To: assignment right 转让权
F/SYmNp assignor 转让人
T)MX]T associate 有联系的人；有关连人士；相联者；合伙人；联系人
y( ceEV Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\@[Y ~: associate member 附属会员
4A`U [r_>D associated body corporate 相联法人团体
mxnu\@}( associated company 相联公司；联属公司
oeYUsnsbi associated corporation 相联法团
BZQ"[-V{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hG~HV{6 公认会计师公会〔英国〕
HV&i! M@T Association of Futures Exchange Brokers 香港期货经纪协会
f
AY(ro9Q( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2FN E ;y( association of underwriters 承保人组织
uZM %F) assumption of control 接管
>*/:"!u assurance 担保；保险；转易；转易书
6d`qgEM3 assurance of interest 权益的转易
oI5^.Dr FW at 19XX price 按一九ＸＸ年价格计算
EfB.K}b^ at a discount 按赔价计算；按贴水价格计算；打折扣
j #~ S"t at a premium 按溢价计算；按升水价格计算
V%(T#_ E/6 at call 通知付款；按通知
B)*1[Jf{4 at constant market price 按固定市价计算
"S+AkLe( at constant price 按固定价格计算
Co,?<v=Ll at cost 按成本计算
F}.R -j# at current market price 按当时市价计算；按现时市价计算
O5MV&Zb( at current price 按当时价格计算；按现时价格计算
#_Zkke~{ at factor cost 按要素成本计算；按生产要素成本计算
Q4Nut at money-of-the-day price 按付款当日价格计算
)(OGo`4Qz at or better 按指定或较佳价位〔买卖指令〕
1p K(tm at par 按面值计算；平价
PWeWz(]0Z4 at sight 见票即付
]s0GAp" at the close 按收市盘
}vU^g PH at the opening 按开市盘
/2''EF'; attestation 见证；见证条款
?E,-P!&R at-the-money option 平价期权
X(O:y^sX} attorney 受权人；受托代表人
d;,Jf*x\ attornment 新拥有人承认书
@EURp attributable profit 可归属利润
p1[|5r5Day attributable share value 可归属股份价值
Lf:#koaC Auckland Stock Exchange 奥克兰证券交易所
t%%zuq F` auction 拍卖
Y3#8]Z_"}O auctioneer 拍卖商
qu.AJ* audit 审计；核数
_>a`dp.19 Audit Commission 审计署
.:XX c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/ eT9W[a 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〕
ecx_&J@D audit review 帐目审查
qo}yEl1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
k%8kt4\wn6 audited account 审计帐目；经审计的帐目
0}YadNb7 audited annual account 经审计的周年帐目
i03= Af3 audited balance sheet 经审计的资产负债表
I]HLWF auditor 核数师；核数主任；审计师
lKf kRyO_S auditor's certificate 核数师证明书；审计师证明书
PbY.8d%2/k auditor's report 核数师报告；审计师报告
;pS+S0U
Aussie bond 澳元债券
#V)l> austerity budget 紧缩预算
y<~(}xsHh Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W4qnXD1n Australia All Ordinaries Index 澳洲所有普通股票指数
Vx:uqzw# Australian Dollar [AUD] 澳元
g6xQQ,q=l Australian Options Market 澳大利亚期权市场
iaQfxQP1w% Australian Securities Commission 澳洲证券事务监察委员会
dNCd-ep Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z Fh[xg'0 Australian Stock Exchange 澳大利亚证券交易所
n ET<u; Austrian Schilling [ATS] 奥地利先令
P8H2v_)X& authentication 认证；鉴证
5z_Kkf?o authority to purchase 委托购买证；委购书
4uh~@ Lv authorization 认可；核准；授权；授权书
a^^OI|? authorization by direction 指示授权
IF@vl authorization by instruction 指令授权
cmYzS6f,7 authorization by warrant 令状授权
Q<DX DvL authorization of unit trust 单位信托的认可
ONZ(0H{ 1$ authorized agent 指定代理人
Bs|#7mA[ authorized capital 法定资本
JaR!9GVN7 authorized clerk 出市员
_mQj= authorized dealer 认可交易商
tkff\W[JU authorized financial institution 认可财务机构
oA:`=f%\ authorized fund 认可基金
]dV $H authorized fund house 获授权的基金公司；认可基金公司
iA`.y9' 2 authorized institution 认可机构
>]A#_p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>I0 a$w authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E$A=*-u authorized insurer 获授权保险人；获认可承保人
p AaNWm authorized investment 特准投资项目
}IdkXAB. authorized person 获授权人
sHV? njZd authorized representative 获授权代表
+bR|;b(v authorized share capital 法定股本
^r O!- automated quotation system 自动报价系统
]3 Ibl^J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
JV8*;n%}- 自动交易系统〔香港期货交易所有限公司〕
pB]*cd B? automatic adjustment mechanism 自动调整机制
>5TXL OYZ automatic adjustment system 自动调整系统
&" 5Yt&{ Automatic Clearing House 自动票据交换所
] r%fAm j automatic exchange rates accumulation system 自动化汇率累集系统
b/\l\\$- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)T&r770 automatic teller machine [ATM] 自动柜员机
+D[C.is>]} autopay 自动转帐
c+O:n:L available assets 可用资产
[r9HYju = available fiscal reserve 现存财政储备
[@3.dd available profit 可用利润
oMYZ^b^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g5x>}@ONq7 average 平均；平均数；海损
aZ|S$-} average basic salary 平均基本薪金
?(}~ [ average consumer expenditure 平均消费开支；一般消费开支
FBOgaI83G average cost 平均成本
Y:Jgr&*,z average cost of land production 增辟土地平均成本
"5Z5x%3I average daily turnover 平均每日成交额
[By|3 bI average daily wage rate 平均每日工资率
b &d4( dk average expenditure pattern 平均开支模式
Cy)QS{YX average growth rate 平均增长率
V@EyU/VJ average net fixed assets 固定资产平均净值
Qw"%Xk average of relatives 相对价格平均数
ZsYY)<n average price 平均价格
xJFcW+ average propensity to consume 平均消费倾向；一般消费倾向
M6V^ur 1 average propensity to save 平均储蓄倾向；一般储蓄倾向
}D3hP|.X average rate 平均率
7& w[h4Lw average revenue 平均收入；平均收益
5)0'$Xxqa0 average stock 平均库存；平均存货
~at:\h4: average yearly rent 平均年租
W A*1_ avoidance of double taxation 避免双重课税
NQcg}y avoidance of tax 避税
