A:
iE{&*.q_}> A share Ａ股；甲类股份
B *vM0 abatement of tax 减税；减扣免税额
H]!"Zq k ABN AMRO Bank N.V. 荷兰银行
>p/`;Kq@ above-the-line expenditure 线上项目支出；经常预算支出
A
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-T+ above-the-line receipt 线上项目收入；经常预算收入
+"(jjxJm ABSA Asia Limited 南非联合亚洲有限公司
!BI;C(,RL absolute change 绝对数值变更
#g=XUZ/" absolute expenditure 实际开支
V]N?6\Op absolute guideline figure 绝对准则数字
|o @ %d H absolute interest 绝对权益
*VeRVaBl absolute order of discharge 绝对破产解除令
5;S.H#YOpO absolute profit margin 绝对利润幅度
bcR_E5x$ absolute value 实值；绝对值
zQA`/&=Y absolutely vested interest 绝对既得权益
H" KCK6 absorbed cost 已吸收成本；已分摊成本
;=@0'xPEa- absorption 吸收；分摊；合并
r>\bW)e absorption rate 吸收率；摊配率；分摊率
'|4!5)/K ACB Finance Limited 亚洲商业财务有限公司
2tLJU Z1 acceptable form of reciprocity 合理的互惠条件
eQ"E acceptable rate 适当利率；适当汇率
hcc/=_hA acceptance agreement 承兑协议
-&;TA0~; acceptance for honour 参加承兑
1}37Q&2 acceptor 承兑人；接受人；受票人
M;NX:mX9 acceptor for honour 参加承兑人
6RM/GM accident insurance 意外保险
_6Ha Accident Insurance Association of Hong Kong 香港意外保险公会
9kojLqCT accident insurance scheme 意外保险计划
7KPwQ?SjT accident year basis 意外年度基准
3F0 N^)@ accommodation 通融；贷款
&{RDM~ accommodation bill 通融票据；空头票据
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j1_!.T accommodation party 汇票代发人
ca}2TT&t account balance 帐户余额；帐户结余
OTp]Xe/ account book 帐簿
fV:83|eQ account collected in advance 预收款项
{T8Kk)L account current book 往来帐簿
V:27)]q account of after-acquired property 事后取得的财产报告
S$k&vc(0 account of defaulter 拖欠帐目
jtc~D L account payable 应付帐款
K>9 ()XT) account payee only [A/C payee only] 只可转帐；存入收款人帐户
fatf*}eln account receivable 应收帐款
>MK98(F account receivable report 应收帐款报表
9Ee'Cm account statement 结单；帐单；会计财务报表
s r}E +qf account title 帐户名称；会计科目
H1T.(M/" accountant's report 会计师报告
6Iw\c Accountant's Report Rules 会计师报告规则
T KjFp% accounting and auditing procedure 会计与审计程序；会计与核数程序
~4"dweu? Accounting Arrangements 《会计安排》
o. \oA6P_ accounting basis 会计基础
rbQR,Nf2x accounting by Official Receiver 破产管理署署长呈交的帐目
<1 pEwI~ Accounting Circular 《会计通告》
}i2V.tVB- accounting class 会计类别
E e]-qN*8 accounting date 记帐日期；会计结算日期
5?L<N:;J_ accounting for money 款项核算
KU;9}!# Accounting Officer 会计主任
d1kJRJ accounting period 会计报告期；会计期
xCKRxF accounting policy 会计政策；会计方针
0g\(+Qg^ accounting practice 会计惯例
[r-p]"R accounting principle 会计准则
SB7c.H, accounting record 会计记录
>Se,;cB'/] accounting report 会计报告
[:V$y1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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*79 Accounting Society of China 中国会计学会
8X0z~ & accounting statement 会计报表
(ik\|y% A accounting system 会计制度；会计系统
r GkyGz8> accounting transaction 会计事项；帐务交易
c)tfAD(N8x accounting treatment 会计处理
\Roz$t-R|f accounting year 会计年度
<,(,jU)j accretion 增值；添加
KYP!Rs/j. accrual 应计项目；应累算数目
d %#b:(, accrual basis 应计制；权责发生制
c "Sq~X accrual basis accounting 应计制会计；权责发生制会计
p:%loDk accrue 应累算；应计
fzA9'i` accrued benefit 应累算利益
X jX2] accrued charges 应计费用
xKC [=E>z accrued cumulative preference share dividend 应累算的累积优先股股息
VD :/PL accrued expenses 应累算费用
qCO/?kW accrued interest payable 应付利息；应计未付利息
0;ji65 accrued interest receivable 应收利息；应计未收利息
C-[1iW' accrued right 累算权益
g1o8._ f. accruing profit 应累算的利润
3,=6@U accumulated fiscal reserve 累积财政储备
fX+ O[j accumulated profit 累积利润；滚存溢利
'\GbmD ^F accumulated reserve 累积储备
v}x&?fU ` accumulation of surplus income 累积收益盈余
;GI&lpKK acquired assets 既得资产
Z)\@i=m acquisition 收购；购置；取得
K@#L)VT! acquisition cost 购置成本
:@)>r9N acquisition expenses 购置费用
ERt{H3eCcJ acquisition of 100% interest 收购全部股权
#,.Hr#3nI acquisition of control 取得控制权
N? >vd* acquisition of fixed assets 购置固定资产
}T$p)" acquisition of shell “买壳”
f
{"?%Ku# acquisition price 收购价
0L KRN|@ act of God 天灾
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6@]Dm acting partner 执事合伙人
U ? =Dg1 active market 买卖活跃的市场；交投畅旺的市场；旺市
9E tz[`| active partner 积极参与的合伙人
qv* ^fiT active trading 交投活跃
e]tDy0@ actual circulation 实际流通
7= DdrG< actual cost 实际成本
>U3cTEs cj actual expenditure 实际开支；实际支出
RGU\h[ actual income 实际入息；实际收入；实际收益
V!dtF,tH actual market 现货市场
5D l/aHb actual price 现货价；实际价格
kxRV )G actual profit 实际利润
g4@ lM"|S actual quotation 实盘；实际价位；实际报价
``Un&-Ms actual year basis 按实际年度计算
; Hd7*`$ actuals 实货
7!$^r$t actuarial investigation 精算调查
-tNUMi' actuarial principle 精算原则
F3N6{ysK# actuarial report 精算师报告
d: {O\ Actuarial Society of Hong Kong 香港精算学会
e!r-+.i( actuarial valuation 精算师估值
VQ{f ne< actuary 精算师
+'@Dz9:> ad referendum agreement 暂定协议；有待覆核的协定
l$'wD hN* ad valorem duty 从价税；按值征税
EyLu O-5 ad valorem duty system 从价税制
V/;B3t~ f ad valorem fee 从价费
.% OR3" 9@ ad valorem tariff 从价关税
- R6)ROGl additional allowance 额外免税额
6i*sm.SDw additional amount for unexpired risk 未过期风险的额外款额
Q dp )cT additional assessable profit 补加应评税利润
M|[o aanY' additional assessment 补加评税
}#E[vRf additional commitment 额外承担
N"y)Oc a{ additional commitment vote 额外承担拨款
:Lug7bUVD additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J Sg$wi8 additional dependent parent allowance 供养父母额外免税额
Y)a^(!<H< additional provision 额外拨款
e vJ.<{M additional stamp duty 附加印花税
pXK^Y'2C! additional tax 补加税罚款；补加税款
&yol_%C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0{ [,E. adjudged bankrupt 被裁定破产
C{b g kzr adjudicated bankrupt 裁定破产人
BV+ Bk+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
S/I /-Bp~ adjudication of bankruptcy 裁定破产；宣告破产
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a`XwR adjudication of insolvency 裁定无力偿还债务
:Xd<74Nu adjusted actual 经调整的实数；调整后的实数
.y,0[i V
N adjusted current assets 经调整的流动资产；调整后的流动资产
~| 6[j<ziL adjusted figure 经调整的数字；调整后的数额
K}U-w:{ adjusted liabilities 经调整的负债；调整后的负债
>6pf$0 adjusted loss 经调整的亏损；调整后的亏损
Zoc0!84<z 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
EUgs6[w 4 adjusted profit 经调整的利润；调整后的利润
!7&5` q7 adjusted surplus 经调整的盈余额；调整后的盈余额
,-e {(L adjusted value 经调整的价值；调整后的价值
.K<Q& adjustment 调整；修订；理算〔保险〕
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adjustment centre 调剂中心
o\)F}j&b#= adjustment lag 调整过程的时间差距；调整时差
9
5RBO4w%w adjustment mechanism 调整机制
B !=F2 adjustment of loss 亏损调整
uc" P3,M adjustment process 调整过程；调整程序
2Q"K8=s adjustment range 调整幅度
E\2%E@0# administered exchange rate 受管制汇率
.q 3/_* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wuJ4kW$ administration expenses 行政费用
;{o|9x| administration fee 手续费；行政费
7
^mL_SMj administration in bankruptcy 破产管理
FtC^5{V+V administration order 遗产管理令
dm N&+t administrator 管理人；遗产管理人
.%C|+#&d administrator of the estate 遗产管理人
)Iq <+IJ admission of debt 债项承认书
f8.gT49I admission of proof 接纳债权证明
G<^{&E+= advance 放贷款项；垫付款项；预支款项；预付款项
MO <3"@/, advance account 暂支帐目；预付款帐户
<nK? L cP advance compensation 预付补偿金
mcX/GO } advance from shareholder 股东垫款
9lDhIqx0~ advance pending reimbursement 预支以待日后付还
= +?7''{> advanced economy 先进经济体系
r_;N t advancement 预付；预付财产
=6|&Jt advances warrant 垫款令
g^ i&gNDx advancing 贷出
g!z&~Z: adverse balance 逆差
1q1jZqno adverse exchange 逆汇
klR|6u]% advertisement addressed to shareholders 在报章刊登的致股东通告
fLm*1S|%\ advice for collection 托收通知书
|WdPE@P advice of drawing 提款通知书；汇票通知书
\`\ZTZni advice of payment 付款通知
B i<Q=x'Z; Advisory Committee [Securities and Futures Commission]
hzbw >g+ 谘询委员会〔证券及期货事务监察委员会〕
JOim3(5?s Advisory Committee on Diversification 经济多元化谘询委员会
A:9?ZI/X affidavit 誓章；遗产申报誓章
'1)$' affidavit of no receipt 述明无收款的誓章
}t1a* z affiliate 联号；联营公司；附属公司
Z} r*K% affiliated company 附属公司；联号；联营公司
2oRg 2R} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.JiziFJ@mj affordability 负担能力
M6-&R=78K African Development Bank [AfDB] 非洲开发银行
x`IEU*z# after-acquired property 事后取得的财产
([LSsZ]sj after-hours dealing 市后交易
4u47D$ = after-tax profit 税后盈利；税后利润；税后溢利
["e3Ez agency agreement 代理协议
5=?\ 1`e1[ agency expenses 代理机构的开支
o"BoZsMk agency fee 代理费
f\>M'{cV Agency Law 《代理法》
"E?2xf|. agent 代理人；承销人
Hi`//y*92H agent of company 公司代理人
<)-Sj, agent's fee 代理人费；经纪费
,47Y9Kz9 aggregate 总计；总数；总体数字
;<2 G aggregate amount 总款额；总额
4G>H aggregate assets and liabilities 总体资产与负债
e?ly H aggregate at constant price 按固定价格计算的总体数字
r7,t";?> aggregate demand 总需求
^vO+ (p aggregate gross position 总持仓量
nl,uuc*; aggregate limit 总限额
s)Cjc.Qs aggregate of salaries tax 合计薪俸税
QM#4uI55B aggregate performance 总体表现；总体业绩
K$_ 0 `>[ aggregate supply 总体供应
aC.~&MxFC aggregate surplus 总盈余
6}Y#= } aggregate total 整体总额
O ,h ;hQZ aggregate value 总值；合计价值
? +a,m# Yx aggregated basis 合计基准
^ t g<K aggregated net chargeable income 合计应课税入息实额
wInh~p aggregation 合并计算；合计；总和
%vhnl' aggregation of incomes of husband and wife 夫妇入息合并计算
Z//+Gw<' aggregation of property 财产的总和
sAD}#Zw$ agio 差价；贴水
)i^<r ;_z 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》
vv+z'(l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QR0Q{}wbqU 《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》
w{@ o ^rs Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%k?U9pj^ 《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》
YCM]VDx4u1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#c?j\Y9nz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+sUFv)!4 agreement for a settlement 授产协议
* 8_wYYH agreement for assignment 转让协议
bNNr]h8y- agreement for sale 售卖协议；买卖协议
4 X
|(5q? agreement for sale and purchase 买卖协议
os={PQRD agreement for the payment of interest 支付利息协议
g($DdKc|g agreement for the repayment of money 还款协议
CZI6 6pDy agreement of reinsurance 再保险协议
|NC *7/} Agricultural Bank of China 中国农业银行
:G2k5xD/E air passenger departure tax 飞机乘客离境税
~`\?"s: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|pp*|v1t airport tax 机场税
]4]6Qki alcohol duty 酒精税
%)I{%~u0 alienation 让与；让渡；转让
h*$y[}hDuv alimony 生活费；赡养费
b8SHg^} All Ordinaries Index [AOI] 所有普通股指数
g^{@'}$ all risks 全险；综合险
m(# LhlX All Sales Record for Stock Market 《股票市场成交报告》
?fjuh}Q5h Allied Capital Resources Limited 新联财务有限公司
}h!f eP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Midy" allocation letter 拨款信件
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WDU allocation of fund 分配款项；预留款项
EYEnN allocation of profit 利润分配；溢利分配
h+&OQ%e=8 allocation warrant 拨款令
,\n& I( allotment 分配；配股
DBD%6o>]K allotment notice 股份配售通知；配股通知
FZ,#0ZYJGP allotment of shares 股份分配
8UyMVY allowable 可获宽免；免税的
?!cvf{a allowable business loss 可扣除的营业亏损
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=6/ allowable expenses 可扣税的支出
;n=.>s*XL' allowance 免税额；津贴；备抵；准备金
HxK80mJ allowance for debts 债项的免税额
E!l!OtFL allowance for depreciation by wear and tear 耗损折旧免税额
^ o1*a&~J@ allowance for funeral expenses 殡殓费的免税额
`_R Tw5{ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b+6\JE^M z allowance for repairs and outgoings 修葺及支出方面的免税额
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'5,LfTu allowance to debtor 给债务人的津贴
SO( NVJh alteration of capital 资本更改
_FVcx7l!u alternate trustee 候补受托人
v+`N*\J_ amalgamation 合并
p@5`& Em, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vchm"p?9) ambit of charges 征税范围；收费范围
=&2 Lb amended valuation 经修订的估值
^, _w$H American Commodities Exchange 美国商品交易所
Md2>3- American Express Bank Limited 美国运通银行
C:C}5<fk x American Stock Exchange 美国证券交易所
DB:+E|vSD amortization 摊销
E}p&2P+ MR amount due from banks 存放银行同业的款项
;1.,Sn+zO amount due from banks abroad 存放海外银行同业的款项
_ Khc3Jo amount due from holding companies 控股公司欠款
87P>IO amount due from local banks 存放本港银行同业的款项
U\;6mK)M^J amount due to banks 银行同业的存款
)oPLl|=h amount due to banks abroad 海外银行同业的存款
ruzspS amount due to holding companies 控股公司存款
3? 7\ T#= amount due to local banks 本港银行同业的存款
M) N?qRD amount due to outport banks 外埠银行同业的存款
}\#Rot>Y amount for note issue 发行纸币的款额
x+x40!+\ amount of bond 担保契据的款额
HO%wHiv1X amount of consideration 代价款额
ie\"$i.98H amount of contribution 供款数额
PCM-i{6/ amount of indebtedness 负债款额
Ry K\uv amount of principal of the loan 贷款本金额
R0vI bFwj amount of rates chargeable 应征差饷数额
5Z\#0":e amount of share capital 股本额
ws|; ` amount of sums assured 承保款额
.#Z%1U %P. amount of variation 变动幅度
#9xd[A : N amount of vote 拨款数额
Rh{zH~oZ amount payable 应付款额
7-T{a< g amount receivable 应收款额
Vle@4 ]M\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
s q[iY analysis 分析
x`mN U ancillary risk 附属风险
WKIoS"?-F annual account 周年帐目；周年帐目报表；年度决算；年结
t j4VWJK annual accounting date 年结日期
U($dx.`v# annual allowance 每年免税额；年积金；年度津贴；年津
{( wHPzq annual balance 年度余额
ac.Ms (D annual disposable income 每年可动用收入
@$c\d vO annual estimates 周年预算
ez^@NK annual fee 年费
_/!y)&4" annual general meeting 周年大会
;@Z#b8aM} annual growth rate 年增率；每年增长率
(B_\TdQ annual long-term supplement 长期个案每年补助金
M8Z2Pg\0 annual pensionable emolument 可供计算退休金的年薪
"WK{ >T annual report 年报
o=?C&f{ Annual Report on the Consumer Price Index 《消费物价指数年报》
5HO9 +i annual return 周年报表；周年申报表；每年报税表格
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Annual Return Rules 《周年报表规则》
rKf-+6Na annual review of consumer prices 每年消费物价回顾
yA(K=?sq annual roll-forward basis 逐年延展方式
g(J&m< I annual salary 年薪
,@3$X=),E annual statement 年度报表；年度决算表
[tA;l+Q\& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,JN8f]a^"g annuitant 年金受益人
yi%-7[*]= annuity 年金
#w-xBM
@ annuity contract 年金合约
tAte)/0 C annuity on human life 人寿年金
p)3U7"q antecedent debt 先前的债项
@ u%_1 ante-dated cheque 倒填日期支票
EC8b=B<DE anticipated expenditure 预期开支
S. q].a anticipated net profit 预期纯利
ct,l^|0Hu8 anticipated revenue 预期收入
W.0L:3<" anti-inflation measure 反通货膨胀措施
Z%Zd2
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`Ru3L#@
apparent deficit 表面赤字
ugx%_x6 apparent financial solvency 表面偿债能力
fUQ6Z,9 apparent partner 表面合伙人
?Poq2 application for personal assessment 个人入息课税申请书
yH*6@P4:0= application of fund 资金应用
Zrr5csE application to release as liquidator and to destruct the books of accounts and documents
!M]\I & 申请免除清盘人职务及毁灭帐簿与文件
.?e\I`Kk^' appointed actuary 委任精算师
,NVsn appointed auditor 委任核数师；委任审计师
e `,ds~ appointed trustee 委任的受托人
g [7#w,o appointer 委任人
Za8#$`zq apportioned pro rata 按比例分摊
G\R o}5TO apportionment 分配；分摊
Bw64 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*9c!^ $V apportionment formula 分摊方程式
? C g>h apportionment of estate duty 遗产税的分摊
pL%r,Y_^\x appraisal 估价；评估
{=-\|(Bx appreciable growth 可观增长
tl '9IGlc appreciable impact 显着影响
IGFR4+ appreciable increase 可观增长
Gkv{~ ?95 appreciation 增值；升值
~Oq + IA~9 appreciation against other currencies 相对其他货币升值
X>.
NFB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
15o?{=b[ appreciation tax 增值税
d[^~'V appropriation 拨款；拨用；拨付
1, ~SS appropriation account 拨款帐目
%ck]S!}6 Appropriation Bill 拨款法案
2hQ>: appropriation-in-aid system 补助拨款办法
B 0!"A approved assets 核准资产
mzc
4/<th approved basket stock 认可一篮子证券
`o? Ph&p} approved budget 核准预算
1=a>f "cyf approved charitable donation 认可慈善捐款
VZ](uF BY approved charitable institution 认可慈善机构
1`9xIm*9w approved currency 核准货币；认可货币
@%lBrM approved estimates 核准预算
zyg
}F approved estimates of expenditure 核准开支预算
e^Ky<*Y approved overseas insurer 核准海外保险人
z)=+ F] approved overseas trust company 核准海外信托公司
&o97u4xi approved pooled investment fund 核准汇集投资基金
,qrQ"r9 approved provident fund scheme 认可公积金计划
Tk O[rAC approved provision 核准拨款
7ei|XfR approved redeemable share 核准可赎回股份
Mz;[ +p approved regional stock 认可地区性证券
xOHgp=#D approved retirement scheme 认可退休金计划
]$\|ktY! approved subordinated loan 核准附属贷款
j$Je6zq0x arbitrage 套戥；套汇；套利
4[-*~C|W5 arbitrageur 套戥者；套汇者
p6XtTx arbitrary amount 临时款项
fb:j%1WF arrangement 措施；安排；协定
/q$,'^.A arrears 欠款
IMl!,(6; arrears of pay 欠付薪酬
^~HQC* arrears of revenue 逾期未收税款；逾期未收的帐项
?EK?b
s articles of association 组织章程；组织细则；组织章程细则
~ Yngkt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I1>N4R-j ascertainment of profit 确定利润
^T,Gu-2> "Asia Clear" “亚洲结算系统”
h"[+)q%L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dN}#2Bo = Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Uyr3dN%*r Asian Development Fund [ADF] 亚洲发展基金
fiN3 xP]V
Asian dollar bond 亚洲美元债券
p/
>` [I Asian dollar market 亚洲美元市场
$<|l E/_] Asian dollar rate 亚洲美元利率
?cEskafb> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3#4 5m+D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e=QK}gzX asked price 沽盘；喊价；索价；卖方报价
uH;-z_Wpn! assessable income 应评税入息
:BGA. assessable loss 应评税亏损
N#_GJSG_| assessable profit 应评税利润
T' aec]u assessable value 应评税值
|s)?cpb assessed profit 估定利润
*8tI*Pus assessed value 经评估价值
cFF*Z=L _ assessment 评税；评定；估价；评税单
79yd&5#e? assessment number 评税编号；估价编号
5+jf/}t A assessment of additional tax 补加税评税
[
dE.[ assessment of performance 业绩评估；实绩评价
@ Ehn(} Assessor 评税主任
a`u
S[r> asset price bubbles 资产价格泡沫
S$^ RbI asset-backed securities 具资产保证的证券
GzTq5uU& assets accretion 资产增值
X*7\ lf2 assets and liabilities 资产与负债
@AYo-gf assets betterment statement 资产递增表；资产改进表
=?(~ aV assets lending 实物放款；有抵押贷款
Mf#8 3 <&K assets of the company passing on the death 死者去世时转移的公司资产
UYtuED assets pledged as security for liabilities 用作负债抵押的资产
o(Cey7 assets portfolio 资产投资组合
02k4 N% assets price 资产价格
xlR2 |4|8 assets quality 资产质素
35x 0T/8 assets realization 资产变现
hw Dbs[: assets refinancing arrangement 资产再集资安排
X5*C+ I=2 assets securitization 资产证券化
Y}D onF assets situated outside Hong Kong 在香港以外地方的资产
=0'q!}._! assets stripping 削减资产；拆卖资产
] k8/#@19 assets value 资产值
i rZFV
assignee 承让人
Wi}FY }f assignment 转让；转让书；转让契
9cv]y# assignment of interest 权益转让
TV}}dw assignment of letters patent and trade mark 专利证书及商标转让
h`} 3h<
8 assignment of property 物业转让；物业转让书
5')8r ';, assignment right 转让权
9ElCg" assignor 转让人
uGl| pJ\y= associate 有联系的人；有关连人士；相联者；合伙人；联系人
@ E53JKYhY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
P~FUS%39"o associate member 附属会员
1Fi86 associated body corporate 相联法人团体
qJ_1*!!91 associated company 相联公司；联属公司
Sm2>'C associated corporation 相联法团
8Z2.`(3c[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l**;k+hw 公认会计师公会〔英国〕
RP`2)/sMT Association of Futures Exchange Brokers 香港期货经纪协会
\ M/6m^zS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$,hwU3RVxc association of underwriters 承保人组织
[ &qA\ assumption of control 接管
l~Lb!; ,dN assurance 担保；保险；转易；转易书
)2E%b+" assurance of interest 权益的转易
7a$ G@ at 19XX price 按一九ＸＸ年价格计算
b( ^^m:(w at a discount 按赔价计算；按贴水价格计算；打折扣
swc@34ei\ at a premium 按溢价计算；按升水价格计算
oAZh~~tp at call 通知付款；按通知
te4= S
at constant market price 按固定市价计算
O8N[Jl at constant price 按固定价格计算
e hAu^^Q> at cost 按成本计算
HZ*0QgW\(5 at current market price 按当时市价计算；按现时市价计算
vG2b:[W at current price 按当时价格计算；按现时价格计算
<39!G7ny at factor cost 按要素成本计算；按生产要素成本计算
=BZ?- mIU at money-of-the-day price 按付款当日价格计算
YO:&;K% at or better 按指定或较佳价位〔买卖指令〕
Yp4c'Zk at par 按面值计算；平价
*V; 3~x! at sight 见票即付
gK3Mms]}m at the close 按收市盘
- n6jG}01b at the opening 按开市盘
; W7Y2Md attestation 见证；见证条款
s-V SH at-the-money option 平价期权
fH8!YQG8$ attorney 受权人；受托代表人
&VWlt2-R0h attornment 新拥有人承认书
Ld|V^9h1; attributable profit 可归属利润
~L+ ]n0* attributable share value 可归属股份价值
cub <G! K Auckland Stock Exchange 奥克兰证券交易所
^`qPs/b auction 拍卖
em]xtya auctioneer 拍卖商
&4$oud n audit 审计；核数
v&MU=Tcqi Audit Commission 审计署
G(1 K9{i$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c~dM`2J, 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〕
tO.$+4a audit review 帐目审查
emA!Ew(g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(5uJZ!m audited account 审计帐目；经审计的帐目
$X+u={] audited annual account 经审计的周年帐目
u:` y] audited balance sheet 经审计的资产负债表
=<<3Pkv7@ auditor 核数师；核数主任；审计师
e"+dTq8W auditor's certificate 核数师证明书；审计师证明书
|[cdri^?D auditor's report 核数师报告；审计师报告
I&1!v8 Aussie bond 澳元债券
twk&-:' austerity budget 紧缩预算
H*W):j} 8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%>XN%t'6aT Australia All Ordinaries Index 澳洲所有普通股票指数
xNN@ 1P[* Australian Dollar [AUD] 澳元
]i8c\UV \ Australian Options Market 澳大利亚期权市场
uf@U:V Australian Securities Commission 澳洲证券事务监察委员会
wy4q[$.4v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|j_`z@7( Australian Stock Exchange 澳大利亚证券交易所
\-.
Tg!Q6 Austrian Schilling [ATS] 奥地利先令
LBX%H GH authentication 认证；鉴证
KC&`x | authority to purchase 委托购买证；委购书
+|C[-W7Sw authorization 认可；核准；授权；授权书
:J(sXKr[C authorization by direction 指示授权
@PcCi GZ authorization by instruction 指令授权
n JVp.*S authorization by warrant 令状授权
FUaNiAr[ authorization of unit trust 单位信托的认可
R.7#zhC`4 authorized agent 指定代理人
4-:7.I(hq authorized capital 法定资本
TvrwVL) authorized clerk 出市员
` X+j2TmS authorized dealer 认可交易商
A'"-m)1P authorized financial institution 认可财务机构
L=7rDW)aa authorized fund 认可基金
9)yG.9d1 authorized fund house 获授权的基金公司；认可基金公司
Ob(leL>ow authorized institution 认可机构
bx(w :]2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M@^U 0
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V8'`nuC+ authorized insurer 获授权保险人；获认可承保人
U4wpjHg authorized investment 特准投资项目
xtJAMo>g authorized person 获授权人
_IYY08&(r authorized representative 获授权代表
t>U!Zal " authorized share capital 法定股本
gEKO128 automated quotation system 自动报价系统
qB JRS'6'9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XU#,Bu { 自动交易系统〔香港期货交易所有限公司〕
/Antb6E automatic adjustment mechanism 自动调整机制
.k ]#XoE automatic adjustment system 自动调整系统
z/vDgH!s Automatic Clearing House 自动票据交换所
org*z!;. automatic exchange rates accumulation system 自动化汇率累集系统
XZ:1!; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c Tj~lO6 automatic teller machine [ATM] 自动柜员机
8t9aHla autopay 自动转帐
g[ !Cj, available assets 可用资产
2x mT#m available fiscal reserve 现存财政储备
<PD|_nZT available profit 可用利润
HtzMDGV< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qWB%),`j> average 平均；平均数；海损
q 22/_nSC average basic salary 平均基本薪金
%}F"*. average consumer expenditure 平均消费开支；一般消费开支
zPQ$\$7xB average cost 平均成本
P{lh)m> average cost of land production 增辟土地平均成本
4!2S S average daily turnover 平均每日成交额
*o |p)lH average daily wage rate 平均每日工资率
+{xG<Wkltz average expenditure pattern 平均开支模式
2k3 z'RLG average growth rate 平均增长率
FR' b `Xv: average net fixed assets 固定资产平均净值
_5h0@^m7y average of relatives 相对价格平均数
p#M!S2&z average price 平均价格
3o7xN=N average propensity to consume 平均消费倾向；一般消费倾向
B&nw#saz. average propensity to save 平均储蓄倾向；一般储蓄倾向
v@,XinB[ average rate 平均率
:bw 6 k average revenue 平均收入；平均收益
3"B+xbe= average stock 平均库存；平均存货
'
C6:e?R average yearly rent 平均年租
Y~GUR&ww0n avoidance of double taxation 避免双重课税
w)<4>(D avoidance of tax 避税
