A:
7~V,=WEe A share Ａ股；甲类股份
mtO N
dI abatement of tax 减税；减扣免税额
Aj;F$(su ABN AMRO Bank N.V. 荷兰银行
G`HL^/Z* above-the-line expenditure 线上项目支出；经常预算支出
b qt*d )$ above-the-line receipt 线上项目收入；经常预算收入
tsA+B&R_] ABSA Asia Limited 南非联合亚洲有限公司
VYZkHjj)2i absolute change 绝对数值变更
#+-
/0{HT absolute expenditure 实际开支
4 ,|A\dXE absolute guideline figure 绝对准则数字
Evn=3Tw absolute interest 绝对权益
:uD* Q/ absolute order of discharge 绝对破产解除令
dw
v(8 absolute profit margin 绝对利润幅度
]E+deM absolute value 实值；绝对值
9O+><x[i absolutely vested interest 绝对既得权益
7.o:(P1??g absorbed cost 已吸收成本；已分摊成本
R]7 -6 absorption 吸收；分摊；合并
6 O>GVJbw absorption rate 吸收率；摊配率；分摊率
fb 8t9sAI ACB Finance Limited 亚洲商业财务有限公司
( IXe5 55 acceptable form of reciprocity 合理的互惠条件
Q/,bEDc& acceptable rate 适当利率；适当汇率
a3<.F&c+c acceptance agreement 承兑协议
Q6 G-`&5 acceptance for honour 参加承兑
2h6<'2'o1 acceptor 承兑人；接受人；受票人
|Gv WHe` acceptor for honour 参加承兑人
AIvIQ$6} accident insurance 意外保险
6eqPaIaD Accident Insurance Association of Hong Kong 香港意外保险公会
%`P6a38j accident insurance scheme 意外保险计划
R`F54?th accident year basis 意外年度基准
HCI|6{k accommodation 通融；贷款
y@kRJ 8d accommodation bill 通融票据；空头票据
V2I"m accommodation party 汇票代发人
9$ z|k wU account balance 帐户余额；帐户结余
E ,[ @jxP account book 帐簿
na &?Cw account collected in advance 预收款项
mOb*VH account current book 往来帐簿
=Kv*M @ account of after-acquired property 事后取得的财产报告
PSO9{! account of defaulter 拖欠帐目
>h0iq account payable 应付帐款
R`wL%I!?f account payee only [A/C payee only] 只可转帐；存入收款人帐户
p b(YA/ account receivable 应收帐款
3 U<\s=1?X account receivable report 应收帐款报表
&;%z1b> F account statement 结单；帐单；会计财务报表
c7[<X<yk account title 帐户名称；会计科目
<#s=78
g.3 accountant's report 会计师报告
L* Mt/ Accountant's Report Rules 会计师报告规则
Nd.+Rs accounting and auditing procedure 会计与审计程序；会计与核数程序
gJ _{V;R Accounting Arrangements 《会计安排》
/R@,c
B= accounting basis 会计基础
GnlP#; accounting by Official Receiver 破产管理署署长呈交的帐目
=""z!%j Accounting Circular 《会计通告》
P9)E1]Dc$ accounting class 会计类别
zo V4Gl accounting date 记帐日期；会计结算日期
P,x'1 `k~ accounting for money 款项核算
Ny@CP} Accounting Officer 会计主任
G`B e~NU accounting period 会计报告期；会计期
|&+0Tg~ZE accounting policy 会计政策；会计方针
cY|?iEV s) accounting practice 会计惯例
pcd*K) accounting principle 会计准则
y mdZ#I- accounting record 会计记录
,&$+ {3 accounting report 会计报告
WB2An7i@"{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W)dQ yZ>J Accounting Society of China 中国会计学会
ieN}Ajl2 accounting statement 会计报表
8IY n9<L accounting system 会计制度；会计系统
Q`"gKBN1 accounting transaction 会计事项；帐务交易
QkXnXu accounting treatment 会计处理
9Ij=~p]p accounting year 会计年度
%T hY6y( accretion 增值；添加
`.dX@ < accrual 应计项目；应累算数目
}Km+5 'G'U accrual basis 应计制；权责发生制
cnQ;6LtFTz accrual basis accounting 应计制会计；权责发生制会计
0j^ QY6 accrue 应累算；应计
:Yi1 # accrued benefit 应累算利益
^tS{a *Yn accrued charges 应计费用
Z*EK56.b accrued cumulative preference share dividend 应累算的累积优先股股息
VQ5D?^'0/ accrued expenses 应累算费用
jN\} l|;q accrued interest payable 应付利息；应计未付利息
'u6T^Y S accrued interest receivable 应收利息；应计未收利息
mXd,{b' accrued right 累算权益
_d#1muZ?p| accruing profit 应累算的利润
WgxGx`Y) accumulated fiscal reserve 累积财政储备
v +.
n9 accumulated profit 累积利润；滚存溢利
*9#6N2J$M accumulated reserve 累积储备
'D ,efTq accumulation of surplus income 累积收益盈余
d
NQ?8P-& acquired assets 既得资产
'O I Ol acquisition 收购；购置；取得
S+^*rw acquisition cost 购置成本
>wz& {9ni acquisition expenses 购置费用
G%{ J.J41F acquisition of 100% interest 收购全部股权
|,*N>e acquisition of control 取得控制权
u^DfRd&P0 acquisition of fixed assets 购置固定资产
LUGyc( h acquisition of shell “买壳”
DJxe3< acquisition price 收购价
D # ZzhHHP act of God 天灾
;GW[Yw>Rz acting partner 执事合伙人
O)y|G% O active market 买卖活跃的市场；交投畅旺的市场；旺市
J<g $hk active partner 积极参与的合伙人
!^{0vFWE active trading 交投活跃
#wXq' yi actual circulation 实际流通
woCmpCN*I actual cost 实际成本
E+LAE/v@ actual expenditure 实际开支；实际支出
\qx$ h!< actual income 实际入息；实际收入；实际收益
YP*EDb?f actual market 现货市场
D=hy[sDBw actual price 现货价；实际价格
Y$3 &?LA actual profit 实际利润
!c}?u_Z/ actual quotation 实盘；实际价位；实际报价
.< 0|V actual year basis 按实际年度计算
]ZV.@% + actuals 实货
v6Vie o= actuarial investigation 精算调查
0E*q-$P actuarial principle 精算原则
a$0,T_wD actuarial report 精算师报告
Gwyjie 9t Actuarial Society of Hong Kong 香港精算学会
S G:Fn8 actuarial valuation 精算师估值
KIyhvY~ actuary 精算师
f{
;L"*L ad referendum agreement 暂定协议；有待覆核的协定
,$"*X-1 ad valorem duty 从价税；按值征税
=Q\z*.5j. ad valorem duty system 从价税制
xLxXc!{J5 ad valorem fee 从价费
=L,s6J8_' ad valorem tariff 从价关税
H =Y7#{} additional allowance 额外免税额
#2`ST=# additional amount for unexpired risk 未过期风险的额外款额
c1!0Z28 additional assessable profit 补加应评税利润
_[ D6 WY+
additional assessment 补加评税
+m|S7 yr' additional commitment 额外承担
^|u7+b'|t additional commitment vote 额外承担拨款
8+HXGqcv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
HPz9E r additional dependent parent allowance 供养父母额外免税额
Z>0a?=1[ additional provision 额外拨款
&J>XKO nl additional stamp duty 附加印花税
0 ;Lt additional tax 补加税罚款；补加税款
vD,ZEKAN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
I4[sf adjudged bankrupt 被裁定破产
]q#w97BxiJ adjudicated bankrupt 裁定破产人
MI V<"A adjudication fee 裁定费；评定印花税额手续费；评估契据费
e"^ /xF adjudication of bankruptcy 裁定破产；宣告破产
YJBlF2uD adjudication of insolvency 裁定无力偿还债务
s|p,UK adjusted actual 经调整的实数；调整后的实数
vpt *?eR adjusted current assets 经调整的流动资产；调整后的流动资产
Z7\}x"hk adjusted figure 经调整的数字；调整后的数额
fN)A`> iP adjusted liabilities 经调整的负债；调整后的负债
OV@MT^ adjusted loss 经调整的亏损；调整后的亏损
Sz!mn
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
S&yKi adjusted profit 经调整的利润；调整后的利润
.b.p yVk adjusted surplus 经调整的盈余额；调整后的盈余额
`^:>sU adjusted value 经调整的价值；调整后的价值
r#8t @W adjustment 调整；修订；理算〔保险〕
1 u[a713O adjustment centre 调剂中心
1L~y!il adjustment lag 调整过程的时间差距；调整时差
U*P&O+(1' adjustment mechanism 调整机制
(8JL/S;Z$ adjustment of loss 亏损调整
Lek!5U g adjustment process 调整过程；调整程序
7D5 [
L adjustment range 调整幅度
2O|jVGap5x administered exchange rate 受管制汇率
f*Z8C9) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OTgctw1s administration expenses 行政费用
UY(pKe> administration fee 手续费；行政费
8C,}nh administration in bankruptcy 破产管理
Ly\ ` administration order 遗产管理令
8i
epG administrator 管理人；遗产管理人
=1 k E2u administrator of the estate 遗产管理人
5
)A(q\ admission of debt 债项承认书
A_8UPGh8 admission of proof 接纳债权证明
P\j n ht advance 放贷款项；垫付款项；预支款项；预付款项
_*K=Z,a;\ advance account 暂支帐目；预付款帐户
Z<P?P` advance compensation 预付补偿金
|M8FMH[_ advance from shareholder 股东垫款
yj:<3_-C* advance pending reimbursement 预支以待日后付还
/$z(BX/ advanced economy 先进经济体系
/nPNHO>U advancement 预付；预付财产
~__r- z advances warrant 垫款令
cDkq@H: advancing 贷出
A7`+XqG adverse balance 逆差
2F}D?] A adverse exchange 逆汇
vkR,Sn advertisement addressed to shareholders 在报章刊登的致股东通告
M0jC:*D`" advice for collection 托收通知书
=d +~l advice of drawing 提款通知书；汇票通知书
)9pRT
dT advice of payment 付款通知
%`]&c)&#Z Advisory Committee [Securities and Futures Commission]
G+_Q7-o&d6 谘询委员会〔证券及期货事务监察委员会〕
W "{:|' /v Advisory Committee on Diversification 经济多元化谘询委员会
i1 c
z+} affidavit 誓章；遗产申报誓章
(h8RthQt affidavit of no receipt 述明无收款的誓章
Ihn#GzM?u affiliate 联号；联营公司；附属公司
",v!geMvu affiliated company 附属公司；联号；联营公司
j3-^,r
t4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sYfiC`9SO affordability 负担能力
>'eY/>n{ African Development Bank [AfDB] 非洲开发银行
j1 Ns|oph1 after-acquired property 事后取得的财产
(BT{\|,V_m after-hours dealing 市后交易
o4.?m6d after-tax profit 税后盈利；税后利润；税后溢利
h!~Qyb>W agency agreement 代理协议
v=pkze agency expenses 代理机构的开支
_?}[7K! ~d agency fee 代理费
R!+_mPb=Q* Agency Law 《代理法》
-XJXl}M. agent 代理人；承销人
a< E\9DL agent of company 公司代理人
M~?2g.o'D agent's fee 代理人费；经纪费
Ii .0Bul aggregate 总计；总数；总体数字
OM Y^'g%w aggregate amount 总款额；总额
&UFj
U%Z% aggregate assets and liabilities 总体资产与负债
=q\Ghqj1 aggregate at constant price 按固定价格计算的总体数字
s ahXPl%;U aggregate demand 总需求
Ye=c;0V(w aggregate gross position 总持仓量
JEL.*[/ aggregate limit 总限额
>s%&t[r6 aggregate of salaries tax 合计薪俸税
fb=[gK#*, aggregate performance 总体表现；总体业绩
za,JCI aggregate supply 总体供应
-: V0pb aggregate surplus 总盈余
/bSAVSKR aggregate total 整体总额
iB XS aggregate value 总值；合计价值
a_T3 < aggregated basis 合计基准
6f'THU$ aggregated net chargeable income 合计应课税入息实额
9K:ICXm aggregation 合并计算；合计；总和
^~7/hm: aggregation of incomes of husband and wife 夫妇入息合并计算
j^T
i6F>f aggregation of property 财产的总和
r%uka5@ agio 差价；贴水
%ij,xN 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》
sZ DxTP+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
VF bso3q<j 《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》
n>XfXt = Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*SmR|Qy 《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》
=C(((T . Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;irAq| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?qmJJ5Gn agreement for a settlement 授产协议
Ho b n{E agreement for assignment 转让协议
:z^,>So : agreement for sale 售卖协议；买卖协议
1sIPhOIys agreement for sale and purchase 买卖协议
}m -A #4. agreement for the payment of interest 支付利息协议
Lz/{
q6> agreement for the repayment of money 还款协议
p Lwtm@ agreement of reinsurance 再保险协议
xTGdh Agricultural Bank of China 中国农业银行
PK&\pkX air passenger departure tax 飞机乘客离境税
4(D1/8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O pLo[Y\ airport tax 机场税
lJJ `aYDp alcohol duty 酒精税
!+)5?o alienation 让与；让渡；转让
&& >Tfzh alimony 生活费；赡养费
-)%g MD~z1 All Ordinaries Index [AOI] 所有普通股指数
x4N*P all risks 全险；综合险
.At^b4#( All Sales Record for Stock Market 《股票市场成交报告》
qa>H @`P Allied Capital Resources Limited 新联财务有限公司
~(x"Y\PEu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
dcH@$D@~S allocation letter 拨款信件
^Z>Nbzr { allocation of fund 分配款项；预留款项
kQ99{l H,5 allocation of profit 利润分配；溢利分配
&~&oB;uR allocation warrant 拨款令
CQns:.`$` allotment 分配；配股
ukD a X allotment notice 股份配售通知；配股通知
= ,J-D6J? allotment of shares 股份分配
v\G+t2{ allowable 可获宽免；免税的
O!k C allowable business loss 可扣除的营业亏损
kKs}E| T allowable expenses 可扣税的支出
2 u%YRrp allowance 免税额；津贴；备抵；准备金
:soR7oHZ allowance for debts 债项的免税额
jmJeu@( allowance for depreciation by wear and tear 耗损折旧免税额
M `49ydh& allowance for funeral expenses 殡殓费的免税额
*3A)s
O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6R|^IPOGp allowance for repairs and outgoings 修葺及支出方面的免税额
V'8Rz#Gc5 allowance to debtor 给债务人的津贴
7m. >2U alteration of capital 资本更改
3{{Ew}kZm alternate trustee 候补受托人
oC~+K@ S amalgamation 合并
VT2f\d[Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mIW /x/I ambit of charges 征税范围；收费范围
pC/13|I amended valuation 经修订的估值
aXgngw q American Commodities Exchange 美国商品交易所
.YlhK=d4 American Express Bank Limited 美国运通银行
_ W American Stock Exchange 美国证券交易所
$g!iy'4n* amortization 摊销
{:TOm0eK amount due from banks 存放银行同业的款项
\q kb8H amount due from banks abroad 存放海外银行同业的款项
560` R> amount due from holding companies 控股公司欠款
bWg !/K55 amount due from local banks 存放本港银行同业的款项
:zQNnq:| amount due to banks 银行同业的存款
dfMi]rs!< amount due to banks abroad 海外银行同业的存款
VJSkQ\KD amount due to holding companies 控股公司存款
<T`&NA@%~$ amount due to local banks 本港银行同业的存款
f taa~h * amount due to outport banks 外埠银行同业的存款
fn,
YH amount for note issue 发行纸币的款额
71c(Nw~iQ amount of bond 担保契据的款额
B&"c:)1
C2 amount of consideration 代价款额
,FK.8c 6g amount of contribution 供款数额
<AN5>:k[pM amount of indebtedness 负债款额
Sv\399( amount of principal of the loan 贷款本金额
Hn}m}A amount of rates chargeable 应征差饷数额
@y/!`Ziw amount of share capital 股本额
'B;n&tJ
amount of sums assured 承保款额
{.r
#j| amount of variation 变动幅度
giHqc7-PaX amount of vote 拨款数额
* zc[ t amount payable 应付款额
<N8z<o4rku amount receivable 应收款额
F13vc~$Ky Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?D+H2[n\a
analysis 分析
_BI[F
m ancillary risk 附属风险
srryVqgS annual account 周年帐目；周年帐目报表；年度决算；年结
'3iJ q 9 annual accounting date 年结日期
2.
f8uq annual allowance 每年免税额；年积金；年度津贴；年津
W=I~GhM annual balance 年度余额
Wrf+5 ;, , annual disposable income 每年可动用收入
VK%
j45D ` annual estimates 周年预算
J]5ZWo% annual fee 年费
4"s/T0C annual general meeting 周年大会
9.wZhcqqU annual growth rate 年增率；每年增长率
MogIQ annual long-term supplement 长期个案每年补助金
KtcuGI /A annual pensionable emolument 可供计算退休金的年薪
3oM &#a annual report 年报
b!T-{Ns6 Annual Report on the Consumer Price Index 《消费物价指数年报》
&*; Z(ul&9 annual return 周年报表；周年申报表；每年报税表格
S{nBQB< Annual Return Rules 《周年报表规则》
Qo v*xRO6 annual review of consumer prices 每年消费物价回顾
4k)0OQeW6 annual roll-forward basis 逐年延展方式
g(l:>= g]? annual salary 年薪
4ah5 }9{g annual statement 年度报表；年度决算表
vRLWs`1j 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
5s:g(gy3BR annuitant 年金受益人
5l]qhi3f annuity 年金
[tkP2%1 annuity contract 年金合约
BFQ`Ab+ annuity on human life 人寿年金
=%d.wH?dZ/ antecedent debt 先前的债项
+wcif - ante-dated cheque 倒填日期支票
FKy2 C:R(] anticipated expenditure 预期开支
Vo%DoZg anticipated net profit 预期纯利
5P[urOvV anticipated revenue 预期收入
$pajE^d4V anti-inflation measure 反通货膨胀措施
H^XTzE anti-inflationary stance 反通货膨胀立场
0Om<+]).R apparent deficit 表面赤字
/0r6/ _5-. apparent financial solvency 表面偿债能力
+8.1cDEH\ apparent partner 表面合伙人
%FJB9?9=| application for personal assessment 个人入息课税申请书
LJOJ2x application of fund 资金应用
VgO.in^q application to release as liquidator and to destruct the books of accounts and documents
h]W W?. 申请免除清盘人职务及毁灭帐簿与文件
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V3O`z appointed actuary 委任精算师
zYEb#*Kar appointed auditor 委任核数师；委任审计师
<f;X s( appointed trustee 委任的受托人
0Vj!'=Ntv appointer 委任人
*0z'!m12 apportioned pro rata 按比例分摊
Eb p=du apportionment 分配；分摊
DpIk$X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fJ;1ii~ apportionment formula 分摊方程式
pg3h>)$/ apportionment of estate duty 遗产税的分摊
^TT_B AI appraisal 估价；评估
>g,i"Kg appreciable growth 可观增长
O )INM appreciable impact 显着影响
UB]] oC< appreciable increase 可观增长
vvP] tRZ appreciation 增值；升值
[_HOD^ appreciation against other currencies 相对其他货币升值
w
sbzGW~= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O+=C8 appreciation tax 增值税
gp4@6HuUd appropriation 拨款；拨用；拨付
?&bB?mg\ appropriation account 拨款帐目
<[V1z=Eo/] Appropriation Bill 拨款法案
Ph17(APt,Q appropriation-in-aid system 补助拨款办法
-+W E9 approved assets 核准资产
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a approved basket stock 认可一篮子证券
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Jn!> approved budget 核准预算
c3J12+~; approved charitable donation 认可慈善捐款
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V5h approved charitable institution 认可慈善机构
Z L'krV approved currency 核准货币；认可货币
:`Xg0J+P approved estimates 核准预算
|H;+9( approved estimates of expenditure 核准开支预算
s,~g| I\ approved overseas insurer 核准海外保险人
"]B%V!@ approved overseas trust company 核准海外信托公司
Jm-bE 8b approved pooled investment fund 核准汇集投资基金
?pV!`vp^{ approved provident fund scheme 认可公积金计划
Svm'ds7> approved provision 核准拨款
!JbWxGN`jn approved redeemable share 核准可赎回股份
{YEG y approved regional stock 认可地区性证券
lbC9^~T + approved retirement scheme 认可退休金计划
/|8/C40aY approved subordinated loan 核准附属贷款
<X ([VZ arbitrage 套戥；套汇；套利
z0?IQzR^T arbitrageur 套戥者；套汇者
|9]_<X[ic arbitrary amount 临时款项
Ie/dMB=t arrangement 措施；安排；协定
Wo~;h (6 arrears 欠款
g1&q6wCg| arrears of pay 欠付薪酬
> mEB, arrears of revenue 逾期未收税款；逾期未收的帐项
vv F]g., articles of association 组织章程；组织细则；组织章程细则
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+r Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{GG;/Ns{f- ascertainment of profit 确定利润
] \*_} "Asia Clear" “亚洲结算系统”
SzyaVBD3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0lS=-am Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Nq#B4Zx Asian Development Fund [ADF] 亚洲发展基金
{tUxRX Asian dollar bond 亚洲美元债券
j>Cp4 Asian dollar market 亚洲美元市场
,=dc-%J Asian dollar rate 亚洲美元利率
a&<_M $J& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
# O!gjZ, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
jAfqC@e asked price 沽盘；喊价；索价；卖方报价
0HDL;XY6 assessable income 应评税入息
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o~r*& assessable loss 应评税亏损
xo#K_"E assessable profit 应评税利润
= $uSa7t# assessable value 应评税值
F87c?Vh)K assessed profit 估定利润
R+ tQvxp# assessed value 经评估价值
Rl n% Y assessment 评税；评定；估价；评税单
eDsc_5I assessment number 评税编号；估价编号
0+Q; a assessment of additional tax 补加税评税
URj2 evYW assessment of performance 业绩评估；实绩评价
abg` : E Assessor 评税主任
sv2XD}} asset price bubbles 资产价格泡沫
#dkSAS asset-backed securities 具资产保证的证券
m=V69
a# assets accretion 资产增值
d bHxc@H assets and liabilities 资产与负债
b ; U assets betterment statement 资产递增表；资产改进表
|};-.}u^`h assets lending 实物放款；有抵押贷款
a'?V:3 ] assets of the company passing on the death 死者去世时转移的公司资产
!H~PF*,hY assets pledged as security for liabilities 用作负债抵押的资产
f*Yr*yC assets portfolio 资产投资组合
oq2-)F2/ assets price 资产价格
sU"sd7#A assets quality 资产质素
UL`% Xx assets realization 资产变现
h}= assets refinancing arrangement 资产再集资安排
VCa `|S?2 assets securitization 资产证券化
'L C0hoV assets situated outside Hong Kong 在香港以外地方的资产
?%Gzd(YEY assets stripping 削减资产；拆卖资产
uIR/^o assets value 资产值
N V`=T?1[5 assignee 承让人
r>J%Eu/O assignment 转让；转让书；转让契
d?)Ic1][ assignment of interest 权益转让
n T =XW M assignment of letters patent and trade mark 专利证书及商标转让
~xf uq{L; assignment of property 物业转让；物业转让书
KU;J2Kt assignment right 转让权
,y gDNF assignor 转让人
s,H
}km associate 有联系的人；有关连人士；相联者；合伙人；联系人
a!\^O).pA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S+G W}?! associate member 附属会员
rA A?{(!9x associated body corporate 相联法人团体
X- `PF associated company 相联公司；联属公司
+7r?vo1 associated corporation 相联法团
DtkOb,wY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hpo*5Va 公认会计师公会〔英国〕
[midNC +, Association of Futures Exchange Brokers 香港期货经纪协会
v;d3uunqv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d^ I:{Ii' association of underwriters 承保人组织
c=33O,_ assumption of control 接管
Z5,"KhB] assurance 担保；保险；转易；转易书
^tI4 FQ>Y assurance of interest 权益的转易
x]vyt}oCmk at 19XX price 按一九ＸＸ年价格计算
Q$ A;Fk}- at a discount 按赔价计算；按贴水价格计算；打折扣
.7> g8 at a premium 按溢价计算；按升水价格计算
b Zu2.?{ at call 通知付款；按通知
jfp bD
/ at constant market price 按固定市价计算
=1 zRm >m at constant price 按固定价格计算
|l:,EA_v| at cost 按成本计算
fHXz{,?/w at current market price 按当时市价计算；按现时市价计算
U _~r0 at current price 按当时价格计算；按现时价格计算
8}?w %FsN# at factor cost 按要素成本计算；按生产要素成本计算
fk\hrVP at money-of-the-day price 按付款当日价格计算
jRhRw; at or better 按指定或较佳价位〔买卖指令〕
"89L ^I at par 按面值计算；平价
ESni r6HoU at sight 见票即付
>w#&fd at the close 按收市盘
69N8COLB at the opening 按开市盘
>Y;[+#H[ attestation 见证；见证条款
~z7Fz"o< at-the-money option 平价期权
B
!Z~ j T attorney 受权人；受托代表人
K [i&!Z&
attornment 新拥有人承认书
i Jr(;Bq attributable profit 可归属利润
oo]g=C$n attributable share value 可归属股份价值
Vs(D(d, Auckland Stock Exchange 奥克兰证券交易所
lV gin5 4Q auction 拍卖
UH#S |o4 auctioneer 拍卖商
n_4BNOZ~ audit 审计；核数
F **/T Audit Commission 审计署
nKe|xP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D:PrFa 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〕
M>u84|` audit review 帐目审查
1HUe8m[#3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B*n_
VBd audited account 审计帐目；经审计的帐目
RSIhZYA audited annual account 经审计的周年帐目
t D6ukK1x audited balance sheet 经审计的资产负债表
$"fO/8Ex auditor 核数师；核数主任；审计师
j){0>O.V auditor's certificate 核数师证明书；审计师证明书
pf#~ |n#t auditor's report 核数师报告；审计师报告
s"(F({J Aussie bond 澳元债券
D'Uv7Mis austerity budget 紧缩预算
| v:fP;zc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4Q~++PKBe Australia All Ordinaries Index 澳洲所有普通股票指数
a@m
64l) Australian Dollar [AUD] 澳元
+HoCG;C{ Australian Options Market 澳大利亚期权市场
bM"d$tl$?' Australian Securities Commission 澳洲证券事务监察委员会
=:m6ge@C&H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L<p.2[3 Australian Stock Exchange 澳大利亚证券交易所
>z k6{kC Austrian Schilling [ATS] 奥地利先令
wPaMYxO/ authentication 认证；鉴证
DlQ*'PX7 authority to purchase 委托购买证；委购书
]wEFm;N authorization 认可；核准；授权；授权书
mg <S 7+ authorization by direction 指示授权
P>_ r6C authorization by instruction 指令授权
cCq mrjUmV authorization by warrant 令状授权
*y N#q>1 authorization of unit trust 单位信托的认可
D9\ E kX authorized agent 指定代理人
} a!c authorized capital 法定资本
8jz7t:0 authorized clerk 出市员
[k60=$y authorized dealer 认可交易商
Xe@:Aun authorized financial institution 认可财务机构
ab>>W!r@! authorized fund 认可基金
7$"n.cr
: authorized fund house 获授权的基金公司；认可基金公司
9HZR%s[J authorized institution 认可机构
dI~{0)s authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+lw1 v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=qS\+ authorized insurer 获授权保险人；获认可承保人
,AyQCUz{*? authorized investment 特准投资项目
;:8SN&). authorized person 获授权人
HA ~BXxa/ authorized representative 获授权代表
~--F?KUnL authorized share capital 法定股本
'v_k #% automated quotation system 自动报价系统
HlXEU$e
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_ o?[0 E 自动交易系统〔香港期货交易所有限公司〕
j~#v*qmDU automatic adjustment mechanism 自动调整机制
h:4F?'W automatic adjustment system 自动调整系统
wPr!. :MF Automatic Clearing House 自动票据交换所
5N$O automatic exchange rates accumulation system 自动化汇率累集系统
< [q{0, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
sH :_sOV* automatic teller machine [ATM] 自动柜员机
fPab%>/T{ autopay 自动转帐
yX CJ? available assets 可用资产
hh<ryuZ available fiscal reserve 现存财政储备
"2hs=^&8 available profit 可用利润
0134mw%jk Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&@z
M<A average 平均；平均数；海损
"/{H=X3was average basic salary 平均基本薪金
=&y6mQ average consumer expenditure 平均消费开支；一般消费开支
WJii0+8e average cost 平均成本
}=s64O 9j average cost of land production 增辟土地平均成本
\)2~o N average daily turnover 平均每日成交额
lj@ ibA] average daily wage rate 平均每日工资率
9zlhJ7i average expenditure pattern 平均开支模式
[cw>; \J average growth rate 平均增长率
0E/16@6= average net fixed assets 固定资产平均净值
oe{,-<yck average of relatives 相对价格平均数
u9G average price 平均价格
( XQ :f|( average propensity to consume 平均消费倾向；一般消费倾向
{3K`yDF average propensity to save 平均储蓄倾向；一般储蓄倾向
jGtu>|Gj average rate 平均率
MmD1@fW32# average revenue 平均收入；平均收益
rl:D>t(:. average stock 平均库存；平均存货
eI=:z/pd average yearly rent 平均年租
#Bhc W"@ avoidance of double taxation 避免双重课税
E/3<8cV avoidance of tax 避税
