A:
!u^(<.xJ
A share Ａ股；甲类股份
tD i<n} abatement of tax 减税；减扣免税额
?Z;knX\?J ABN AMRO Bank N.V. 荷兰银行
DzYno -]A] above-the-line expenditure 线上项目支出；经常预算支出
9gFC]UVWh above-the-line receipt 线上项目收入；经常预算收入
#i~.wQ $ 1 ABSA Asia Limited 南非联合亚洲有限公司
ON=xn|b4 absolute change 绝对数值变更
Tkd4nRo~ absolute expenditure 实际开支
c!I>
_PD`& absolute guideline figure 绝对准则数字
nI 6` / absolute interest 绝对权益
|h.he _B+7 absolute order of discharge 绝对破产解除令
XpM#0hm absolute profit margin 绝对利润幅度
`+<5QtD absolute value 实值；绝对值
pdE=9l' absolutely vested interest 绝对既得权益
kJ~^
}o absorbed cost 已吸收成本；已分摊成本
)q#b^( v absorption 吸收；分摊；合并
%1#5
7- absorption rate 吸收率；摊配率；分摊率
hX;xbl ACB Finance Limited 亚洲商业财务有限公司
)]/!:I4e acceptable form of reciprocity 合理的互惠条件
K$rH{dUM acceptable rate 适当利率；适当汇率
[E=t{&t acceptance agreement 承兑协议
GE" #. J4z acceptance for honour 参加承兑
tn p ]wZ acceptor 承兑人；接受人；受票人
Q.!8q3` acceptor for honour 参加承兑人
^*iZN
=\ accident insurance 意外保险
G s-' Accident Insurance Association of Hong Kong 香港意外保险公会
)9Jt550( accident insurance scheme 意外保险计划
md<%Z4+ accident year basis 意外年度基准
8zr )oQ: accommodation 通融；贷款
t.]oLG22r accommodation bill 通融票据；空头票据
qD%Jf4.0j accommodation party 汇票代发人
W1Ht8uYG3 account balance 帐户余额；帐户结余
d(h`bOjI account book 帐簿
+ ('jqbV account collected in advance 预收款项
JK,k@RE y] account current book 往来帐簿
Xh){ W~ - account of after-acquired property 事后取得的财产报告
9ah, a 4 account of defaulter 拖欠帐目
"5vFa7y account payable 应付帐款
B&tl6?7h account payee only [A/C payee only] 只可转帐；存入收款人帐户
$ZE OE8.\ account receivable 应收帐款
[*,`a]z-Q account receivable report 应收帐款报表
27;*6 />, account statement 结单；帐单；会计财务报表
&!~q#w1W-5 account title 帐户名称；会计科目
/ VJ[ 1o^ accountant's report 会计师报告
\5J/ ? Accountant's Report Rules 会计师报告规则
aG,N>0k8 accounting and auditing procedure 会计与审计程序；会计与核数程序
TVKuvKH8U Accounting Arrangements 《会计安排》
5 J 0 accounting basis 会计基础
xHI>CNC, accounting by Official Receiver 破产管理署署长呈交的帐目
D7 .R
NXo Accounting Circular 《会计通告》
@v |_APy# accounting class 会计类别
0 E bs-kP accounting date 记帐日期；会计结算日期
VN*^pAzlF accounting for money 款项核算
#S QFI;zj Accounting Officer 会计主任
GCc@
:*4[ accounting period 会计报告期；会计期
w(s"r p} accounting policy 会计政策；会计方针
eRD s?n3F accounting practice 会计惯例
mw.9cDf accounting principle 会计准则
JgEpqA12 accounting record 会计记录
qdzc"-gH` accounting report 会计报告
r lW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)V+ ;7j<"D Accounting Society of China 中国会计学会
>?I[dYzut accounting statement 会计报表
g,9o'fs`x accounting system 会计制度；会计系统
J8( v 65 accounting transaction 会计事项；帐务交易
U2!9Tl9". accounting treatment 会计处理
!K_%@|: 7% accounting year 会计年度
> `u} G1T\ accretion 增值；添加
GYC c)Guc accrual 应计项目；应累算数目
eFbr1IV accrual basis 应计制；权责发生制
Da aLRMQ= accrual basis accounting 应计制会计；权责发生制会计
Haiuf)a accrue 应累算；应计
#m|AQr| accrued benefit 应累算利益
6f0 WN accrued charges 应计费用
NO" =\ Zn6 accrued cumulative preference share dividend 应累算的累积优先股股息
%KRAcCa7 accrued expenses 应累算费用
Vhv<w
O Ct accrued interest payable 应付利息；应计未付利息
] { Iy< accrued interest receivable 应收利息；应计未收利息
&rk /ya[ accrued right 累算权益
vxK} f*d accruing profit 应累算的利润
=3Y?U*d accumulated fiscal reserve 累积财政储备
FjVC&+c accumulated profit 累积利润；滚存溢利
D@&0 P& accumulated reserve 累积储备
'Aai.PE: accumulation of surplus income 累积收益盈余
t <x0?vfD acquired assets 既得资产
u9QvcD^'z acquisition 收购；购置；取得
#\ o
VbVq acquisition cost 购置成本
rs'~' Y acquisition expenses 购置费用
I C37f[Q acquisition of 100% interest 收购全部股权
DTPYCG&% acquisition of control 取得控制权
,H\EPmNHK acquisition of fixed assets 购置固定资产
We_/:= acquisition of shell “买壳”
|h@'~ c acquisition price 收购价
!bS:!Il9= act of God 天灾
}JoCk{<31 acting partner 执事合伙人
4 mPCAA7 active market 买卖活跃的市场；交投畅旺的市场；旺市
^HQg$}= active partner 积极参与的合伙人
} 5FdX3YR active trading 交投活跃
\A
Y7 %> actual circulation 实际流通
td&W>(3d actual cost 实际成本
~M2w&g;1 actual expenditure 实际开支；实际支出
z^O>'9# actual income 实际入息；实际收入；实际收益
80LKxA;5N actual market 现货市场
b\ F(.8 actual price 现货价；实际价格
RT 4ns +J1 actual profit 实际利润
C ]p3,G,oN actual quotation 实盘；实际价位；实际报价
%Gv8 ]Yb actual year basis 按实际年度计算
O \=3{ actuals 实货
ZWxq<& Cg actuarial investigation 精算调查
rhsSV3iM actuarial principle 精算原则
TnCN2#BO actuarial report 精算师报告
l+Uy Actuarial Society of Hong Kong 香港精算学会
>y
&9!G actuarial valuation 精算师估值
k7 W7S`H
actuary 精算师
AMGb6enl ad referendum agreement 暂定协议；有待覆核的协定
]8<;,} # ad valorem duty 从价税；按值征税
$- EbJ ad valorem duty system 从价税制
he;&KzEu ad valorem fee 从价费
MkF:1-=L ad valorem tariff 从价关税
p{[Ol additional allowance 额外免税额
*O+G}_} additional amount for unexpired risk 未过期风险的额外款额
-P ^ 6b( additional assessable profit 补加应评税利润
nPD5/xW additional assessment 补加评税
rB~x] 5TH additional commitment 额外承担
Yu>VW\Fb additional commitment vote 额外承担拨款
8S "v RR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MyXgp>?~T additional dependent parent allowance 供养父母额外免税额
S1.w^Ccy additional provision 额外拨款
49E<`f0 additional stamp duty 附加印花税
wWQv]c% additional tax 补加税罚款；补加税款
SoI"a^fY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F cB ]wz adjudged bankrupt 被裁定破产
#%rXDGDS adjudicated bankrupt 裁定破产人
rp (nGiI adjudication fee 裁定费；评定印花税额手续费；评估契据费
H~^am adjudication of bankruptcy 裁定破产；宣告破产
2xN1=ug adjudication of insolvency 裁定无力偿还债务
4#{i adjusted actual 经调整的实数；调整后的实数
dd@qk`Zl&A adjusted current assets 经调整的流动资产；调整后的流动资产
06|+ _ adjusted figure 经调整的数字；调整后的数额
]g2Y /\)a adjusted liabilities 经调整的负债；调整后的负债
]'3e#Cqeh adjusted loss 经调整的亏损；调整后的亏损
al.~[T-O+ 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
y+hC !- adjusted profit 经调整的利润；调整后的利润
S~.:B2=5K adjusted surplus 经调整的盈余额；调整后的盈余额
nb9qVuAGU adjusted value 经调整的价值；调整后的价值
xv4_q-r[ adjustment 调整；修订；理算〔保险〕
lU`]yL adjustment centre 调剂中心
<O>1Y09C/ adjustment lag 调整过程的时间差距；调整时差
Po#;SG#Ee adjustment mechanism 调整机制
yZE"t[q#O adjustment of loss 亏损调整
w O;\,zU adjustment process 调整过程；调整程序
:,X,!0pWRp adjustment range 调整幅度
&9g4/c-?$ administered exchange rate 受管制汇率
}SR}ET&z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`L/kw Vl administration expenses 行政费用
X>( ? administration fee 手续费；行政费
N{U``LV administration in bankruptcy 破产管理
@kw#\%Uz administration order 遗产管理令
%6}S1fuA administrator 管理人；遗产管理人
7aUk?Hf administrator of the estate 遗产管理人
{+_ pyL admission of debt 债项承认书
"T|%F D&[ admission of proof 接纳债权证明
i Tg?JoE2 advance 放贷款项；垫付款项；预支款项；预付款项
dlsVE~_G advance account 暂支帐目；预付款帐户
Hr |De8#f advance compensation 预付补偿金
k>I [U}h advance from shareholder 股东垫款
ihivJ Z advance pending reimbursement 预支以待日后付还
9|#YKO\\i advanced economy 先进经济体系
u g*#rpb advancement 预付；预付财产
{a -bew advances warrant 垫款令
lIPy)25~ advancing 贷出
D.elE: adverse balance 逆差
`vs=
CYs adverse exchange 逆汇
fZ!fwg$ advertisement addressed to shareholders 在报章刊登的致股东通告
VU6nu4 advice for collection 托收通知书
^c",!Lp}{ advice of drawing 提款通知书；汇票通知书
A??(}F L advice of payment 付款通知
[!9 dA.tF Advisory Committee [Securities and Futures Commission]
+NL^/y<; 谘询委员会〔证券及期货事务监察委员会〕
{Wp+Y9c[ Advisory Committee on Diversification 经济多元化谘询委员会
<8Y;9N|94! affidavit 誓章；遗产申报誓章
"e. Q iK affidavit of no receipt 述明无收款的誓章
8 Yfg@"Tn affiliate 联号；联营公司；附属公司
l`D^)~o8 affiliated company 附属公司；联号；联营公司
lj g2 P5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;O` \rP5w affordability 负担能力
s *$Re)}S African Development Bank [AfDB] 非洲开发银行
^M36=~j after-acquired property 事后取得的财产
'ap<]mf2 after-hours dealing 市后交易
rF C 6"_ after-tax profit 税后盈利；税后利润；税后溢利
S0?4}7`A agency agreement 代理协议
J-C3k`%O agency expenses 代理机构的开支
\7M+0Ul1 agency fee 代理费
` Q C Agency Law 《代理法》
Qx{k_ye`
agent 代理人；承销人
$%~-p[)<(P agent of company 公司代理人
0\3mS{s agent's fee 代理人费；经纪费
%Ci`O hT aggregate 总计；总数；总体数字
Z^? 1MJ:` aggregate amount 总款额；总额
0 ?ka XD aggregate assets and liabilities 总体资产与负债
*K#7,*Oz aggregate at constant price 按固定价格计算的总体数字
r~ gjn`W aggregate demand 总需求
?
tre ) aggregate gross position 总持仓量
+%vBDcf aggregate limit 总限额
+ c&n7 aggregate of salaries tax 合计薪俸税
BZAeg">3 aggregate performance 总体表现；总体业绩
6f1%5&si aggregate supply 总体供应
7d &_5Tj: aggregate surplus 总盈余
g3[Zh=+]E aggregate total 整体总额
<WXO].^ aggregate value 总值；合计价值
U^jxKBq^ aggregated basis 合计基准
Cw`8[)=}o aggregated net chargeable income 合计应课税入息实额
q FEGV+ aggregation 合并计算；合计；总和
~P&Brn"=Rs aggregation of incomes of husband and wife 夫妇入息合并计算
.KiJq:$H aggregation of property 财产的总和
.Cv0Ze agio 差价；贴水
S;a'@5 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》
K"~Tk`[0Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#hinb[fQ 《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》
zh5'oE&[yC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dre@V(\;hQ 《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》
X r7pFw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'[u=q
-Lv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RQ?T~ASs agreement for a settlement 授产协议
/18Z4TA agreement for assignment 转让协议
R#j -Z#/" agreement for sale 售卖协议；买卖协议
ao NTRJ c$ agreement for sale and purchase 买卖协议
2+KOUd&jS agreement for the payment of interest 支付利息协议
<~aQ_l agreement for the repayment of money 还款协议
!N5+.E0j agreement of reinsurance 再保险协议
R Wa4O# Agricultural Bank of China 中国农业银行
^/;W;C{4 air passenger departure tax 飞机乘客离境税
diXb8L7B; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Wtl0qug airport tax 机场税
mNcoR^(VN alcohol duty 酒精税
y!6+jrI alienation 让与；让渡；转让
mHTZ:84 alimony 生活费；赡养费
4%l
@ All Ordinaries Index [AOI] 所有普通股指数
f 1R&Q all risks 全险；综合险
rNzsc|a: All Sales Record for Stock Market 《股票市场成交报告》
B<.XowT' Allied Capital Resources Limited 新联财务有限公司
/4 zO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@NBWNgBv allocation letter 拨款信件
*2MM allocation of fund 分配款项；预留款项
e&&;"^@- allocation of profit 利润分配；溢利分配
Q _}i8p ' allocation warrant 拨款令
cG%ttfq\ allotment 分配；配股
V,,/}f ' allotment notice 股份配售通知；配股通知
u Qy5t:! allotment of shares 股份分配
%9.]
bd|%F allowable 可获宽免；免税的
m5K B #\ allowable business loss 可扣除的营业亏损
~50b $];y allowable expenses 可扣税的支出
&{ B-a allowance 免税额；津贴；备抵；准备金
oZvQ/|:p! allowance for debts 债项的免税额
H nvE\t9` allowance for depreciation by wear and tear 耗损折旧免税额
q/w U7P\% allowance for funeral expenses 殡殓费的免税额
ucm 3'j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sA18f2 allowance for repairs and outgoings 修葺及支出方面的免税额
tT7< V{i4 allowance to debtor 给债务人的津贴
8+^?<FKa alteration of capital 资本更改
2u9^ )6/ alternate trustee 候补受托人
jY wv+EXg amalgamation 合并
!\{&^,y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4Q0@\dR9 ambit of charges 征税范围；收费范围
$YDZtS&h amended valuation 经修订的估值
@g|E b}t American Commodities Exchange 美国商品交易所
S@suPkQ<> American Express Bank Limited 美国运通银行
nJ/ w tw American Stock Exchange 美国证券交易所
F?j;3@z[A amortization 摊销
N*t91 X amount due from banks 存放银行同业的款项
r4Ygy/% amount due from banks abroad 存放海外银行同业的款项
[BS3y`c amount due from holding companies 控股公司欠款
y^; =+Z amount due from local banks 存放本港银行同业的款项
uA;3R\6? amount due to banks 银行同业的存款
]+\@_1<ZI amount due to banks abroad 海外银行同业的存款
/BWJ)6#H amount due to holding companies 控股公司存款
MWSx8R)PN amount due to local banks 本港银行同业的存款
`!MyOI`qS amount due to outport banks 外埠银行同业的存款
Peha{]U amount for note issue 发行纸币的款额
iQ=
%iou amount of bond 担保契据的款额
%N)o*H& amount of consideration 代价款额
oO k.Fq amount of contribution 供款数额
B`Q.<Lqu amount of indebtedness 负债款额
' 8~cf amount of principal of the loan 贷款本金额
fgFBOpG%Gq amount of rates chargeable 应征差饷数额
'" }|'J amount of share capital 股本额
$)|
l#'r amount of sums assured 承保款额
W(*:8}m,p amount of variation 变动幅度
Wpom {- amount of vote 拨款数额
9kPwUAw amount payable 应付款额
5qco 4@8 amount receivable 应收款额
b6D}GuW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'<
OB
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H~-zq} 4 ancillary risk 附属风险
RVN"lDGA annual account 周年帐目；周年帐目报表；年度决算；年结
%UJ! (_ annual accounting date 年结日期
m{={a5 GD annual allowance 每年免税额；年积金；年度津贴；年津
.vRLK annual balance 年度余额
&J|3uY,'j annual disposable income 每年可动用收入
3j.Ft*SV annual estimates 周年预算
]UnZc annual fee 年费
Xu#\CYk annual general meeting 周年大会
_I_Sq,Z# annual growth rate 年增率；每年增长率
~p ~8T annual long-term supplement 长期个案每年补助金
u(JC 4w' annual pensionable emolument 可供计算退休金的年薪
* [*#cMZ annual report 年报
AqVTHyCu Annual Report on the Consumer Price Index 《消费物价指数年报》
[| UW_Bz annual return 周年报表；周年申报表；每年报税表格
iV#JJ-OBq Annual Return Rules 《周年报表规则》
]s jFj annual review of consumer prices 每年消费物价回顾
/U<-N'| annual roll-forward basis 逐年延展方式
uF>I0J# z? annual salary 年薪
]I" oS? annual statement 年度报表；年度决算表
p#.B Fy Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
|0(Z)s, annuitant 年金受益人
b:7;zOtF annuity 年金
i;^
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64}Oa+*s annuity on human life 人寿年金
M;W{A)0i1 antecedent debt 先前的债项
Kp"mV=RG2T ante-dated cheque 倒填日期支票
zMX7 #, anticipated expenditure 预期开支
oaI7j=Gp anticipated net profit 预期纯利
7\^b+* anticipated revenue 预期收入
,[ + anti-inflation measure 反通货膨胀措施
P0$ q{ j anti-inflationary stance 反通货膨胀立场
`"[VkQFB/ apparent deficit 表面赤字
aPB %6c= apparent financial solvency 表面偿债能力
wP1dPl_j:0 apparent partner 表面合伙人
~fsAPIQ application for personal assessment 个人入息课税申请书
0 TSj]{[ application of fund 资金应用
r&"}zyL application to release as liquidator and to destruct the books of accounts and documents
.hgc 1 申请免除清盘人职务及毁灭帐簿与文件
wd *i~A3+? appointed actuary 委任精算师
ZeK*M PxQ appointed auditor 委任核数师；委任审计师
EF0 {o_ appointed trustee 委任的受托人
) 0$ 7{3 appointer 委任人
4UoUuKzt apportioned pro rata 按比例分摊
g'Ft5fQ"o/ apportionment 分配；分摊
j._9;HifZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fl~k')s apportionment formula 分摊方程式
;^:~xJFx| apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估
\~xsBPX+x appreciable growth 可观增长
p< 'mc|hGq appreciable impact 显着影响
g=pz&cz;>\ appreciable increase 可观增长
tjOfekU appreciation 增值；升值
8_f0P8R!y appreciation against other currencies 相对其他货币升值
mT@UQCG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@T h.= appreciation tax 增值税
yyk[oH-Q appropriation 拨款；拨用；拨付
(|ga#%iI appropriation account 拨款帐目
^`YSl*: Appropriation Bill 拨款法案
r0QjCFSF= appropriation-in-aid system 补助拨款办法
F qsG#6|x approved assets 核准资产
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rUhA approved basket stock 认可一篮子证券
qYIBP?`g approved budget 核准预算
EBw}/y{Kt approved charitable donation 认可慈善捐款
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4cJ^L < approved currency 核准货币；认可货币
9`.b approved estimates 核准预算
KBzEEvx/$ approved estimates of expenditure 核准开支预算
6luCi$bL approved overseas insurer 核准海外保险人
{exF " ap approved overseas trust company 核准海外信托公司
0$ &Z_oJ approved pooled investment fund 核准汇集投资基金
?`\<t$M approved provident fund scheme 认可公积金计划
>?M:oUVDU approved provision 核准拨款
#x#.@ approved redeemable share 核准可赎回股份
60~{sk~E approved regional stock 认可地区性证券
*~ 4uF approved retirement scheme 认可退休金计划
e kI1j%fO approved subordinated loan 核准附属贷款
` ]WU =Ss arbitrage 套戥；套汇；套利
(0D0G- r: arbitrageur 套戥者；套汇者
*|$s0ga C arbitrary amount 临时款项
F#4?@W arrangement 措施；安排；协定
t K{`?NS arrears 欠款
zo@>~G3$9 arrears of pay 欠付薪酬
Ay Nl,Xyc4 arrears of revenue 逾期未收税款；逾期未收的帐项
&[I#5 bGk articles of association 组织章程；组织细则；组织章程细则
\EYhAx`2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~,R_ ascertainment of profit 确定利润
|\?-k "Asia Clear" “亚洲结算系统”
g_>)Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ew4DumI Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~u%9@}Oo> Asian Development Fund [ADF] 亚洲发展基金
$q.8ve0&^ Asian dollar bond 亚洲美元债券
$+JaEF`8 Asian dollar market 亚洲美元市场
VbBZ\`b Asian dollar rate 亚洲美元利率
&[S)zR=? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3z&,>CEX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
nImRU.; P asked price 沽盘；喊价；索价；卖方报价
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assessable income 应评税入息
"5XD+qi assessable loss 应评税亏损
jSVb5P assessable profit 应评税利润
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h= assessable value 应评税值
%~ Nf, assessed profit 估定利润
IIop"6Ko assessed value 经评估价值
^fnRzX assessment 评税；评定；估价；评税单
n{Jvx>); assessment number 评税编号；估价编号
AP3SOT3I assessment of additional tax 补加税评税
?_\Hv@t; assessment of performance 业绩评估；实绩评价
yKZ ~ ^ Assessor 评税主任
X,O& X asset price bubbles 资产价格泡沫
R(pvUm& L asset-backed securities 具资产保证的证券
|[!xLqG assets accretion 资产增值
'r1 &zw( assets and liabilities 资产与负债
v .r$]O assets betterment statement 资产递增表；资产改进表
@H&Aj.. assets lending 实物放款；有抵押贷款
b^Rg_,s assets of the company passing on the death 死者去世时转移的公司资产
!6< 2JNf assets pledged as security for liabilities 用作负债抵押的资产
^N Et{]x assets portfolio 资产投资组合
]o,) #/' $ assets price 资产价格
aM? 7'8/ assets quality 资产质素
X:8=jHkz assets realization 资产变现
J _rCo4} assets refinancing arrangement 资产再集资安排
EF)kYz!@ assets securitization 资产证券化
c~R ElL assets situated outside Hong Kong 在香港以外地方的资产
\FVR 'A1 assets stripping 削减资产；拆卖资产
= \X<UA} assets value 资产值
oH6(L q'q assignee 承让人
2U~oWg2P assignment 转让；转让书；转让契
lt, x(2 assignment of interest 权益转让
s)/i_Oe$\ assignment of letters patent and trade mark 专利证书及商标转让
.vpQ3m> assignment of property 物业转让；物业转让书
Qg9{<0{u assignment right 转让权
~Gwn||g78 assignor 转让人
Kn\Oj=4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
8l!S<RA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
L>@0Nne7 associate member 附属会员
Fdc bmQ associated body corporate 相联法人团体
1`aFL5[0$ associated company 相联公司；联属公司
'ARQ7 Q[` associated corporation 相联法团
r) X?H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
% 5F=!( w 公认会计师公会〔英国〕
*WX6C("M Association of Futures Exchange Brokers 香港期货经纪协会
oVC~RKA* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b;soMi lz association of underwriters 承保人组织
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]hUe# assumption of control 接管
,8$;|#d assurance 担保；保险；转易；转易书
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Yf6:cr assurance of interest 权益的转易
u{6*}6@fi at 19XX price 按一九ＸＸ年价格计算
3kYUO-qw at a discount 按赔价计算；按贴水价格计算；打折扣
hC6$>tl at a premium 按溢价计算；按升水价格计算
)%,bog(x at call 通知付款；按通知
)%ja6Vg at constant market price 按固定市价计算
jgEiemh& at constant price 按固定价格计算
[FyE{NfiJ% at cost 按成本计算
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B at current market price 按当时市价计算；按现时市价计算
>-) i_ C2 at current price 按当时价格计算；按现时价格计算
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F7' at factor cost 按要素成本计算；按生产要素成本计算
r T* :1 at money-of-the-day price 按付款当日价格计算
T w"^I*B at or better 按指定或较佳价位〔买卖指令〕
D eXnE$XH at par 按面值计算；平价
? `FI!3j at sight 见票即付
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IIj at the close 按收市盘
d54>nycU~N at the opening 按开市盘
.P ,\69g~A attestation 见证；见证条款
W4>8 at-the-money option 平价期权
3$HFHUMQsk attorney 受权人；受托代表人
I[[rVts attornment 新拥有人承认书
"me J n/ attributable profit 可归属利润
GueqpEd2 attributable share value 可归属股份价值
I"@5=m5 Auckland Stock Exchange 奥克兰证券交易所
IK %j+UB auction 拍卖
H%faRUonz auctioneer 拍卖商
uv_*E`pN~ audit 审计；核数
~f% gW Audit Commission 审计署
^lf;Lc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/5yW vra 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〕
N{Is2Ia audit review 帐目审查
5,?9#n\E, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
kv (N/G audited account 审计帐目；经审计的帐目
;AG5WP I audited annual account 经审计的周年帐目
CH9#< ?l audited balance sheet 经审计的资产负债表
7 qzI] auditor 核数师；核数主任；审计师
[IV 8 auditor's certificate 核数师证明书；审计师证明书
U8< GD| auditor's report 核数师报告；审计师报告
&NGlkn Aussie bond 澳元债券
@.C PZT austerity budget 紧缩预算
`86 9XE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`?Y/:4 Australia All Ordinaries Index 澳洲所有普通股票指数
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Australian Dollar [AUD] 澳元
'> `b p25> Australian Options Market 澳大利亚期权市场
UTs0=:+,t Australian Securities Commission 澳洲证券事务监察委员会
q~l&EH0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
39m # Australian Stock Exchange 澳大利亚证券交易所
bR ;H@Fdg? Austrian Schilling [ATS] 奥地利先令
@ @# G. authentication 认证；鉴证
PeE'#&w n authority to purchase 委托购买证；委购书
sKHUf1 authorization 认可；核准；授权；授权书
Ko -<4wu authorization by direction 指示授权
yiI&>J)) authorization by instruction 指令授权
qvYw[D#. authorization by warrant 令状授权
gCwg ;c- authorization of unit trust 单位信托的认可
Z,u:g c+* authorized agent 指定代理人
M>T#MDK \( authorized capital 法定资本
2I>C A [qp authorized clerk 出市员
>_&+g n${ authorized dealer 认可交易商
40q8,M authorized financial institution 认可财务机构
U 2\{ ( y authorized fund 认可基金
N O9Jre authorized fund house 获授权的基金公司；认可基金公司
;o8cfD .z authorized institution 认可机构
Xb;CY9 & authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zo]7# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ADH e! [6q authorized insurer 获授权保险人；获认可承保人
{}lw%d?A authorized investment 特准投资项目
YTYYb#"Q authorized person 获授权人
2@ ^8{ authorized representative 获授权代表
'- ACNgNn authorized share capital 法定股本
dks0 automated quotation system 自动报价系统
QZ{:#iuig Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;J?!D x 自动交易系统〔香港期货交易所有限公司〕
dmE-W S automatic adjustment mechanism 自动调整机制
W:0@m^r automatic adjustment system 自动调整系统
K<|eZhp~ Automatic Clearing House 自动票据交换所
*M KVm)Iv automatic exchange rates accumulation system 自动化汇率累集系统
{d7KJmN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0HG* KW automatic teller machine [ATM] 自动柜员机
e@X~F6nP autopay 自动转帐
O'5( L9, available assets 可用资产
B V Pf8!- available fiscal reserve 现存财政储备
D;:lw] available profit 可用利润
?rHc%H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
pGsVO5M? average 平均；平均数；海损
@rVmr{UE average basic salary 平均基本薪金
$wX5`d 1 average consumer expenditure 平均消费开支；一般消费开支
^s24f?3 average cost 平均成本
Iem* 'r average cost of land production 增辟土地平均成本
N 4,w average daily turnover 平均每日成交额
u2U@Qrs2 average daily wage rate 平均每日工资率
f Z \Ev%F average expenditure pattern 平均开支模式
uYO?Rb&} average growth rate 平均增长率
N 8mK^{ average net fixed assets 固定资产平均净值
cJH7zumM) average of relatives 相对价格平均数
(cA=~Bw[= average price 平均价格
QR^pu.k@ average propensity to consume 平均消费倾向；一般消费倾向
y 8, es$ average propensity to save 平均储蓄倾向；一般储蓄倾向
kuUH 2:L average rate 平均率
VY![Vn HsB average revenue 平均收入；平均收益
^{Mx?]z average stock 平均库存；平均存货
e=_*\`/CN average yearly rent 平均年租
z2,rnm )Q avoidance of double taxation 避免双重课税
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j vlG avoidance of tax 避税
