A:
/Y W>*?"N A share Ａ股；甲类股份
7~^GA.92 abatement of tax 减税；减扣免税额
~dgDO:) ABN AMRO Bank N.V. 荷兰银行
?I_s0k I above-the-line expenditure 线上项目支出；经常预算支出
%GjM(;Tk above-the-line receipt 线上项目收入；经常预算收入
p{amC ;cI$ ABSA Asia Limited 南非联合亚洲有限公司
);
!eow absolute change 绝对数值变更
z&#SPH* absolute expenditure 实际开支
8uc1 iB absolute guideline figure 绝对准则数字
f9t6q*a`% absolute interest 绝对权益
W>Y@^U&x` absolute order of discharge 绝对破产解除令
D0&,? absolute profit margin 绝对利润幅度
Z0x ar]4V absolute value 实值；绝对值
fi-WZ absolutely vested interest 绝对既得权益
*}F3M\ absorbed cost 已吸收成本；已分摊成本
b~ KDP+Ri absorption 吸收；分摊；合并
Q] Y* K absorption rate 吸收率；摊配率；分摊率
]qethaNy ACB Finance Limited 亚洲商业财务有限公司
[,t*Pfq'W8 acceptable form of reciprocity 合理的互惠条件
gPNZF\ r acceptable rate 适当利率；适当汇率
1an^1! acceptance agreement 承兑协议
T! Y@`Ox acceptance for honour 参加承兑
R}
eN@#"D acceptor 承兑人；接受人；受票人
8 ndYV>{f acceptor for honour 参加承兑人
BZ94NOOdw accident insurance 意外保险
V+*
P2| Accident Insurance Association of Hong Kong 香港意外保险公会
YSr9VpqWV accident insurance scheme 意外保险计划
Xb:;</ accident year basis 意外年度基准
c]x1HvPE accommodation 通融；贷款
>BIMi^ accommodation bill 通融票据；空头票据
f=(?JT accommodation party 汇票代发人
][gq#Vx @ account balance 帐户余额；帐户结余
3 GaQk- account book 帐簿
5,3'=mA6 account collected in advance 预收款项
"Gfh ,e account current book 往来帐簿
q+H%)kF account of after-acquired property 事后取得的财产报告
1L%CJ+Q#0i account of defaulter 拖欠帐目
8 ##-EN;ag account payable 应付帐款
V]|^&A _c account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q8:Has account receivable 应收帐款
!o5
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4x {0iav account statement 结单；帐单；会计财务报表
~bM4[*Q7 account title 帐户名称；会计科目
wxR,OR accountant's report 会计师报告
0LPig[ Accountant's Report Rules 会计师报告规则
3QV *% accounting and auditing procedure 会计与审计程序；会计与核数程序
v~f HYa> Accounting Arrangements 《会计安排》
A;;fACF8e accounting basis 会计基础
ciFmaM . accounting by Official Receiver 破产管理署署长呈交的帐目
q!{y&.&\ Accounting Circular 《会计通告》
nF 54tR[ accounting class 会计类别
|'.*K]Yp accounting date 记帐日期；会计结算日期
1Ce@*XBU accounting for money 款项核算
*;l] 8. Accounting Officer 会计主任
H7z,j}l accounting period 会计报告期；会计期
p#01gB accounting policy 会计政策；会计方针
09X01 X[ accounting practice 会计惯例
K,Ef9c/+K accounting principle 会计准则
hEA<o67 accounting record 会计记录
<6EeD5{* accounting report 会计报告
:By?O"LQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L6t+zIUc-~ Accounting Society of China 中国会计学会
Vi>,kF.f V accounting statement 会计报表
AYt%`Y.! accounting system 会计制度；会计系统
{'XggI% accounting transaction 会计事项；帐务交易
R? GDJ3 accounting treatment 会计处理
\kp8S'qVo accounting year 会计年度
6 bomh2 accretion 增值；添加
%7"q"A r[ accrual 应计项目；应累算数目
_BM"
]t* accrual basis 应计制；权责发生制
Ee)T1 ~;W accrual basis accounting 应计制会计；权责发生制会计
>QjAoDVX ? accrue 应累算；应计
X}=n:Ql'YY accrued benefit 应累算利益
)<oJn xe] accrued charges 应计费用
3)F |*F3R accrued cumulative preference share dividend 应累算的累积优先股股息
=!kk|_0%E accrued expenses 应累算费用
W ^0w accrued interest payable 应付利息；应计未付利息
jlkmLc pf accrued interest receivable 应收利息；应计未收利息
3p3 9`"~ accrued right 累算权益
@KWb+?_H{< accruing profit 应累算的利润
zjJ *n8l accumulated fiscal reserve 累积财政储备
9E
zj" accumulated profit 累积利润；滚存溢利
j5K]CTz# accumulated reserve 累积储备
UR%/M V accumulation of surplus income 累积收益盈余
?+_Gs;DGVE acquired assets 既得资产
FK:;e
lZ acquisition 收购；购置；取得
-l`f)0{ acquisition cost 购置成本
`Bo*{}E acquisition expenses 购置费用
33o9Yg|J~ acquisition of 100% interest 收购全部股权
V^7V[(~` acquisition of control 取得控制权
bt"W(m&f acquisition of fixed assets 购置固定资产
Ov }; e acquisition of shell “买壳”
Z,RzN5eN acquisition price 收购价
O ,J>/
act of God 天灾
8J=? 5 acting partner 执事合伙人
.Obw|V- active market 买卖活跃的市场；交投畅旺的市场；旺市
udxFz2>_l$ active partner 积极参与的合伙人
J5di[nu active trading 交投活跃
pf%=h
| actual circulation 实际流通
!g?| 9 actual cost 实际成本
*?Lv3}E actual expenditure 实际开支；实际支出
(*Z)(O*z actual income 实际入息；实际收入；实际收益
hLI` If/+K actual market 现货市场
{\S+#W\ actual price 现货价；实际价格
JI? rL actual profit 实际利润
= 6tHsN23 actual quotation 实盘；实际价位；实际报价
]Uw<$!$-]s actual year basis 按实际年度计算
5\N(PL actuals 实货
iWei actuarial investigation 精算调查
z8jk[5z actuarial principle 精算原则
`{eyvW[Ks actuarial report 精算师报告
J{l1nHQZSu Actuarial Society of Hong Kong 香港精算学会
)hd@S9Z.Y actuarial valuation 精算师估值
VCu{&Sh* actuary 精算师
e&sim X;W ad referendum agreement 暂定协议；有待覆核的协定
*v;!-F&8> ad valorem duty 从价税；按值征税
2VF%@p ad valorem duty system 从价税制
B268 e ad valorem fee 从价费
AjmVc]) ad valorem tariff 从价关税
^@ I additional allowance 额外免税额
Ao&\E cIOT additional amount for unexpired risk 未过期风险的额外款额
G'rxX Jq additional assessable profit 补加应评税利润
IC#>X 5 additional assessment 补加评税
IM:=@a{ additional commitment 额外承担
D;oe2E{I additional commitment vote 额外承担拨款
@.osJ}FxA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oeKHqP wg additional dependent parent allowance 供养父母额外免税额
nA?`BOe( additional provision 额外拨款
hh Sy0 additional stamp duty 附加印花税
XUM!Qv additional tax 补加税罚款；补加税款
$k|g" 9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G % N
$C adjudged bankrupt 被裁定破产
BHd&yIyI adjudicated bankrupt 裁定破产人
k ]W[ ` adjudication fee 裁定费；评定印花税额手续费；评估契据费
GT~)nC9f adjudication of bankruptcy 裁定破产；宣告破产
YCdS!&^UN adjudication of insolvency 裁定无力偿还债务
!zux z adjusted actual 经调整的实数；调整后的实数
K)-U1JE7 adjusted current assets 经调整的流动资产；调整后的流动资产
rFIqC:= adjusted figure 经调整的数字；调整后的数额
/d0K7 F adjusted liabilities 经调整的负债；调整后的负债
^g*pGrl# adjusted loss 经调整的亏损；调整后的亏损
4oK?-|=? adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
<DMl< KZ adjusted profit 经调整的利润；调整后的利润
vh"R 'o adjusted surplus 经调整的盈余额；调整后的盈余额
kUq=5Y `D adjusted value 经调整的价值；调整后的价值
W!%]_I!&K adjustment 调整；修订；理算〔保险〕
` BDLW%aL adjustment centre 调剂中心
cmBB[pk\ adjustment lag 调整过程的时间差距；调整时差
^:K3vC[h;c adjustment mechanism 调整机制
bsuus
R9W adjustment of loss 亏损调整
So {x]x:f adjustment process 调整过程；调整程序
`k OD[* adjustment range 调整幅度
y]2qd35u_A administered exchange rate 受管制汇率
'HT7_$?* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P.6nA^hXB administration expenses 行政费用
5 elw~u
administration fee 手续费；行政费
K2 he4< administration in bankruptcy 破产管理
6^%UU
o% administration order 遗产管理令
LL] zT H0 administrator 管理人；遗产管理人
@WJg WJm administrator of the estate 遗产管理人
/nyUG^5#{ admission of debt 债项承认书
;E@G`=0St admission of proof 接纳债权证明
6Ca (U' advance 放贷款项；垫付款项；预支款项；预付款项
C2@,BCR advance account 暂支帐目；预付款帐户
Ol1e/Wv advance compensation 预付补偿金
=6woWlf b advance from shareholder 股东垫款
F4I t/ advance pending reimbursement 预支以待日后付还
W^fuScG)c advanced economy 先进经济体系
">~.$Jp_4 advancement 预付；预付财产
7Ok;Lt!x advances warrant 垫款令
2}YOcnB advancing 贷出
aJY gzr, adverse balance 逆差
z)'M k[ adverse exchange 逆汇
n_$
:7J advertisement addressed to shareholders 在报章刊登的致股东通告
e l2bd
: advice for collection 托收通知书
A{UULVp advice of drawing 提款通知书；汇票通知书
Z&0' a advice of payment 付款通知
N U|d Advisory Committee [Securities and Futures Commission]
, 3,gG " 谘询委员会〔证券及期货事务监察委员会〕
Dpvk \ t Advisory Committee on Diversification 经济多元化谘询委员会
# 6ri-n affidavit 誓章；遗产申报誓章
Uh7v@YMC affidavit of no receipt 述明无收款的誓章
m6n?bEl6I affiliate 联号；联营公司；附属公司
wm]^3q I2 affiliated company 附属公司；联号；联营公司
d_4T}% q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V m%1> '& affordability 负担能力
$P>`m$(8 African Development Bank [AfDB] 非洲开发银行
szsk;a after-acquired property 事后取得的财产
7#@c z5Su after-hours dealing 市后交易
S?R N?1 after-tax profit 税后盈利；税后利润；税后溢利
N* %@
agency agreement 代理协议
j]*j}%hz agency expenses 代理机构的开支
9&upu jVS agency fee 代理费
iOwx0GD.n Agency Law 《代理法》
n.wF&f'D] agent 代理人；承销人
HOw -]JSP2 agent of company 公司代理人
m 0LTx\w! agent's fee 代理人费；经纪费
8d?g]DEN)6 aggregate 总计；总数；总体数字
"5;;)\o ~ aggregate amount 总款额；总额
@.G[s)x aggregate assets and liabilities 总体资产与负债
hZh9uI7. aggregate at constant price 按固定价格计算的总体数字
^[]}R: aggregate demand 总需求
f~Fm4 >\( aggregate gross position 总持仓量
x\F,SEj aggregate limit 总限额
b|cyjDMAA aggregate of salaries tax 合计薪俸税
20vXSYa~ aggregate performance 总体表现；总体业绩
g) p,5BADm aggregate supply 总体供应
>2~+.WePu aggregate surplus 总盈余
uvtF _P/ aggregate total 整体总额
u`y><w4i aggregate value 总值；合计价值
J\d3N7_d aggregated basis 合计基准
%FXfqF9 aggregated net chargeable income 合计应课税入息实额
)ap_Z6 aggregation 合并计算；合计；总和
+
` s@ aggregation of incomes of husband and wife 夫妇入息合并计算
/V8}eZ97 aggregation of property 财产的总和
\zieyE agio 差价；贴水
( Q%'N3gk 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》
~\=1'D^6CK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7:9.&W/KE 《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》
/J04^ 6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,S'p %g 《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》
XEn *?.e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9;Itqe{8w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Gqcq,_?gt agreement for a settlement 授产协议
!,[C] Q1 agreement for assignment 转让协议
qtiz a~u agreement for sale 售卖协议；买卖协议
QF g sq{
agreement for sale and purchase 买卖协议
vr0WS3 agreement for the payment of interest 支付利息协议
, #U .j agreement for the repayment of money 还款协议
@?= |Y agreement of reinsurance 再保险协议
s:p[DEj- Agricultural Bank of China 中国农业银行
/rq VB|M air passenger departure tax 飞机乘客离境税
{Z3dF)> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|~'IM3Jw(Y airport tax 机场税
M@4UGM`J alcohol duty 酒精税
>tO`r.5u9 alienation 让与；让渡；转让
RY c!~Wh~Y alimony 生活费；赡养费
t]$P 1*I All Ordinaries Index [AOI] 所有普通股指数
PH?#)l D all risks 全险；综合险
Sp7ld 7c All Sales Record for Stock Market 《股票市场成交报告》
hF@Gn/ Allied Capital Resources Limited 新联财务有限公司
pX&pLaF all-items index [Consumer Price Index] 总指数〔消费物价指数〕
LEW'G"+ allocation letter 拨款信件
*g y{] allocation of fund 分配款项；预留款项
$ "E).j allocation of profit 利润分配；溢利分配
8wVY0oRnU allocation warrant 拨款令
u}!@ ,/) allotment 分配；配股
w=LP"bqlI allotment notice 股份配售通知；配股通知
_^el\ allotment of shares 股份分配
tj Gd ) allowable 可获宽免；免税的
OR}c)|1 allowable business loss 可扣除的营业亏损
' ~ ,p[ allowable expenses 可扣税的支出
][W_[0v allowance 免税额；津贴；备抵；准备金
]l'Y'z,} allowance for debts 债项的免税额
cgl*t+o& allowance for depreciation by wear and tear 耗损折旧免税额
6&bY} i^K allowance for funeral expenses 殡殓费的免税额
/%0<p,T allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qHNE8\9 allowance for repairs and outgoings 修葺及支出方面的免税额
i /~1F_ allowance to debtor 给债务人的津贴
S}$r>[t alteration of capital 资本更改
9:`(Q3Ei alternate trustee 候补受托人
* Ho/ZYj3 amalgamation 合并
( T!9SU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=+-Yxh|* ambit of charges 征税范围；收费范围
z "+Mrew amended valuation 经修订的估值
F)s{P Cl American Commodities Exchange 美国商品交易所
w3=% *< American Express Bank Limited 美国运通银行
AtF3%Z v2 American Stock Exchange 美国证券交易所
Ix(?fO#uNF amortization 摊销
Gm9hYhC8 amount due from banks 存放银行同业的款项
? [)}l9 amount due from banks abroad 存放海外银行同业的款项
; ]gP@ h/ amount due from holding companies 控股公司欠款
oqLfesV~ amount due from local banks 存放本港银行同业的款项
{"&SJt[%X amount due to banks 银行同业的存款
/1x,h"T\< amount due to banks abroad 海外银行同业的存款
'XzXZJ[uq amount due to holding companies 控股公司存款
~zS Cg|"r amount due to local banks 本港银行同业的存款
@+9 <O0 amount due to outport banks 外埠银行同业的存款
%^1cyk amount for note issue 发行纸币的款额
]u4Hk?j~< amount of bond 担保契据的款额
K_2| _MLlZ amount of consideration 代价款额
EL8NZ%:v: amount of contribution 供款数额
E<C&Cjz:H amount of indebtedness 负债款额
U Z|HJ8_ amount of principal of the loan 贷款本金额
dbOdq amount of rates chargeable 应征差饷数额
W
D
T]! amount of share capital 股本额
z I+\Oll#Q amount of sums assured 承保款额
\Mj J9u `8 amount of variation 变动幅度
NPd %M amount of vote 拨款数额
u%]shm amount payable 应付款额
2gzou|Y amount receivable 应收款额
y`$Q \}fS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F BpH21|/y analysis 分析
1gmt2>#v% ancillary risk 附属风险
U5-@2Y cH annual account 周年帐目；周年帐目报表；年度决算；年结
x_c7R;C annual accounting date 年结日期
%I-+Ead0i annual allowance 每年免税额；年积金；年度津贴；年津
rA s ,X annual balance 年度余额
QHWBAGA annual disposable income 每年可动用收入
Pb8^ b annual estimates 周年预算
(y?I Tz9 annual fee 年费
=QK$0r]c'k annual general meeting 周年大会
#% of;mJv annual growth rate 年增率；每年增长率
Ya;9]k8, annual long-term supplement 长期个案每年补助金
6I!7c^]t annual pensionable emolument 可供计算退休金的年薪
^bc;[x &N annual report 年报
c %[#~;E Annual Report on the Consumer Price Index 《消费物价指数年报》
[Z~ 2 annual return 周年报表；周年申报表；每年报税表格
ithewup Annual Return Rules 《周年报表规则》
n Ps7c % annual review of consumer prices 每年消费物价回顾
/F4pb]U!* annual roll-forward basis 逐年延展方式
D K=cVpN%s annual salary 年薪
B Ce|is0 annual statement 年度报表；年度决算表
y_HN6 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
T"&)&"W*U annuitant 年金受益人
Pfm_@'8 annuity 年金
^Ve<>b annuity contract 年金合约
hgLj< annuity on human life 人寿年金
?{U
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0 H0-U'l ante-dated cheque 倒填日期支票
5Q 'i2*j anticipated expenditure 预期开支
z f wS anticipated net profit 预期纯利
zH>hx5,k'X anticipated revenue 预期收入
@#P,d5^G
anti-inflation measure 反通货膨胀措施
+ J{0 E anti-inflationary stance 反通货膨胀立场
<c%W")0 apparent deficit 表面赤字
Kh4$ wwn apparent financial solvency 表面偿债能力
$&"V ^@ apparent partner 表面合伙人
m! W3Cwz\& application for personal assessment 个人入息课税申请书
hUD7_arKF
application of fund 资金应用
zfc3 )7 application to release as liquidator and to destruct the books of accounts and documents
?UK|>9y}Z 申请免除清盘人职务及毁灭帐簿与文件
lj{VL}R appointed actuary 委任精算师
cZ(elZ0 ~ appointed auditor 委任核数师；委任审计师
ZkIg L appointed trustee 委任的受托人
Iw<j T|y) appointer 委任人
iSFuT7; % apportioned pro rata 按比例分摊
xGU(n _ Y apportionment 分配；分摊
Qb! PRCHQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=56T{N apportionment formula 分摊方程式
} g3+{\x8 apportionment of estate duty 遗产税的分摊
0<8XI>.3D appraisal 估价；评估
fZxIY, appreciable growth 可观增长
>yXN,5d[ appreciable impact 显着影响
nOQa_G]Gz appreciable increase 可观增长
F q!fWl appreciation 增值；升值
4*aZ>R2hO appreciation against other currencies 相对其他货币升值
T ]j.=|,d appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Wd0 [%`dq appreciation tax 增值税
Yp0/Ab(v appropriation 拨款；拨用；拨付
%0 #XPc(" appropriation account 拨款帐目
xl"HotsX-x Appropriation Bill 拨款法案
0Qv T appropriation-in-aid system 补助拨款办法
, =aJVb=C approved assets 核准资产
ifo7%XPcg approved basket stock 认可一篮子证券
5OO'v07b approved budget 核准预算
4Q IE8f
Y approved charitable donation 认可慈善捐款
557(EM
approved charitable institution 认可慈善机构
wHIj<"2 approved currency 核准货币；认可货币
%?aS#4jI approved estimates 核准预算
pG Sai & approved estimates of expenditure 核准开支预算
Yk42(!
approved overseas insurer 核准海外保险人
<$N"q approved overseas trust company 核准海外信托公司
uNn[[LS approved pooled investment fund 核准汇集投资基金
A/ 7X9ir approved provident fund scheme 认可公积金计划
(_4;') 9 approved provision 核准拨款
H"Klj_<dH0 approved redeemable share 核准可赎回股份
tX!n sm1 approved regional stock 认可地区性证券
*xE,sj+( approved retirement scheme 认可退休金计划
>|6iR%"f# approved subordinated loan 核准附属贷款
U:MPgtwe arbitrage 套戥；套汇；套利
G60R9y47c arbitrageur 套戥者；套汇者
or k=`}; arbitrary amount 临时款项
hLDA]s arrangement 措施；安排；协定
XyMG.r-, arrears 欠款
x!_<z'' arrears of pay 欠付薪酬
k<RZKw Qc arrears of revenue 逾期未收税款；逾期未收的帐项
H'MJ{r0, articles of association 组织章程；组织细则；组织章程细则
MG /,== Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Sa"9^_.2# ascertainment of profit 确定利润
Dfd-^N!
"Asia Clear" “亚洲结算系统”
SlSM+F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
k'$!(*]\b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bln/1iS Asian Development Fund [ADF] 亚洲发展基金
q~L^au8 Asian dollar bond 亚洲美元债券
w_ {,<[# Asian dollar market 亚洲美元市场
*jMk/9oa<N Asian dollar rate 亚洲美元利率
D0mI09=GtQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v`V7OD#:j] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M7>(hVEAW' asked price 沽盘；喊价；索价；卖方报价
P ]i
=r] i assessable income 应评税入息
V:/7f*n7 assessable loss 应评税亏损
_SACqamo5s assessable profit 应评税利润
JlKM+UE : assessable value 应评税值
+,v- =~5 assessed profit 估定利润
<! pQ assessed value 经评估价值
QQe;1O assessment 评税；评定；估价；评税单
KluA assessment number 评税编号；估价编号
/H:I 68~ assessment of additional tax 补加税评税
KOg?FmD assessment of performance 业绩评估；实绩评价
[T F8'jI0 Assessor 评税主任
^uS/r#l asset price bubbles 资产价格泡沫
OG3/-K 8R asset-backed securities 具资产保证的证券
b dJ+@r assets accretion 资产增值
tRw@U4=y assets and liabilities 资产与负债
X%bFN assets betterment statement 资产递增表；资产改进表
0t#g } assets lending 实物放款；有抵押贷款
]O{u tm assets of the company passing on the death 死者去世时转移的公司资产
O+=vEp( assets pledged as security for liabilities 用作负债抵押的资产
I
_i6-<c.Q assets portfolio 资产投资组合
CzV(cSS9- assets price 资产价格
{F N;'Uc assets quality 资产质素
iqhOi|! assets realization 资产变现
0)9"M.AIvo assets refinancing arrangement 资产再集资安排
55t\B ms{ assets securitization 资产证券化
l7JY]?p assets situated outside Hong Kong 在香港以外地方的资产
5 cK@WE: assets stripping 削减资产；拆卖资产
Px5t,5xT8 assets value 资产值
'SLE ;_TD assignee 承让人
Gg\ G'QU assignment 转让；转让书；转让契
XT,#g-oi assignment of interest 权益转让
7ou46v|m5 assignment of letters patent and trade mark 专利证书及商标转让
VGw(6`|! assignment of property 物业转让；物业转让书
:)jJge&^p assignment right 转让权
;Qi }{;+ assignor 转让人
~#}Dx
:HH associate 有联系的人；有关连人士；相联者；合伙人；联系人
<DH*~tLp2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i`)!X: j associate member 附属会员
tvX>{-M associated body corporate 相联法人团体
Fv?=Z-wk associated company 相联公司；联属公司
j%<}jw[2 associated corporation 相联法团
A>NsKWf{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bg?"ILpk 公认会计师公会〔英国〕
V 'X;jC Association of Futures Exchange Brokers 香港期货经纪协会
{dPgf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%lr |xX association of underwriters 承保人组织
$R8w+ Id assumption of control 接管
W v!<bT8r assurance 担保；保险；转易；转易书
*jzLFuWIG assurance of interest 权益的转易
"`A :(<x at 19XX price 按一九ＸＸ年价格计算
Aox3s ? at a discount 按赔价计算；按贴水价格计算；打折扣
v_PdOp[
k at a premium 按溢价计算；按升水价格计算
lf>nbvp at call 通知付款；按通知
Bz pP7 ZWV at constant market price 按固定市价计算
:^C'<SY2Gs at constant price 按固定价格计算
SC#sax4N!= at cost 按成本计算
oJ*1>7[ J at current market price 按当时市价计算；按现时市价计算
0MIUI<;j at current price 按当时价格计算；按现时价格计算
-%IcYzyA at factor cost 按要素成本计算；按生产要素成本计算
7Tf]:4Y" at money-of-the-day price 按付款当日价格计算
q}L+/+b at or better 按指定或较佳价位〔买卖指令〕
m:`@?n~.. at par 按面值计算；平价
K&A;Z>l,v5 at sight 见票即付
77gysd\( at the close 按收市盘
xPmN},i'R$ at the opening 按开市盘
}0=< 6\+:` attestation 见证；见证条款
lm'Zy"~:: at-the-money option 平价期权
z&nZ <ih
attorney 受权人；受托代表人
7N2\8kP attornment 新拥有人承认书
Q"J-tP! attributable profit 可归属利润
6R}j-1
<n attributable share value 可归属股份价值
a0Oe:]mo\ Auckland Stock Exchange 奥克兰证券交易所
-E&e1u,Mi auction 拍卖
ul5|.C auctioneer 拍卖商
!)Ni dG audit 审计；核数
]Ql 0v"` F Audit Commission 审计署
us)*2`?6t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H5wb_yBQ+ 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〕
J/ D|4fC audit review 帐目审查
),@ f6]( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~hN~> 0O audited account 审计帐目；经审计的帐目
c"g sB!xh audited annual account 经审计的周年帐目
00vBpsZj2; audited balance sheet 经审计的资产负债表
b_$ 1f > auditor 核数师；核数主任；审计师
qFR dg V>8 auditor's certificate 核数师证明书；审计师证明书
1 H4fJ3- auditor's report 核数师报告；审计师报告
y@vj;3: Aussie bond 澳元债券
2%rLoL$Y2+ austerity budget 紧缩预算
j033%p+Xc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p{;i& HNdp Australia All Ordinaries Index 澳洲所有普通股票指数
<"&'>?8j Australian Dollar [AUD] 澳元
t
Y1Et0 Australian Options Market 澳大利亚期权市场
&m{'nRU}c Australian Securities Commission 澳洲证券事务监察委员会
8KjRCm,I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)3?rXsSR Australian Stock Exchange 澳大利亚证券交易所
y sXx%k Austrian Schilling [ATS] 奥地利先令
X} JOX9pK authentication 认证；鉴证
"HQF.#\# authority to purchase 委托购买证；委购书
Yx?aC!5M authorization 认可；核准；授权；授权书
CyM}Hc&w authorization by direction 指示授权
ho l<dB authorization by instruction 指令授权
eG] a zt authorization by warrant 令状授权
wODvc9p}] authorization of unit trust 单位信托的认可
hCc0s Rp authorized agent 指定代理人
O+ .*lo authorized capital 法定资本
QocQowz authorized clerk 出市员
!G=> ve authorized dealer 认可交易商
|KG&HN fP- authorized financial institution 认可财务机构
IS_Su;w>4 authorized fund 认可基金
$Tl<V / authorized fund house 获授权的基金公司；认可基金公司
k
khE} qSD authorized institution 认可机构
F RyPeZR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-Wo15O" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y_H/3?b% authorized insurer 获授权保险人；获认可承保人
RtF8A5ys authorized investment 特准投资项目
-Wjh* * authorized person 获授权人
K} x/ BhE+ authorized representative 获授权代表
yqcM(,0] authorized share capital 法定股本
13f<0wg automated quotation system 自动报价系统
WfVMdwz= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K; kM_%9u 自动交易系统〔香港期货交易所有限公司〕
$-G`&oT automatic adjustment mechanism 自动调整机制
VuWib+fT automatic adjustment system 自动调整系统
}C~]=Z Automatic Clearing House 自动票据交换所
fD6GQ* automatic exchange rates accumulation system 自动化汇率累集系统
emWG Io Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q.oLmX automatic teller machine [ATM] 自动柜员机
@FX{M.. autopay 自动转帐
%!W%#U0 available assets 可用资产
RV !<?[ available fiscal reserve 现存财政储备
-0|K,k available profit 可用利润
W);W.:F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
xh'^c^1 average 平均；平均数；海损
#( uj$[o average basic salary 平均基本薪金
< '*4j\* average consumer expenditure 平均消费开支；一般消费开支
q Z\ L average cost 平均成本
F' BdQk3o average cost of land production 增辟土地平均成本
CIQw l 6H9 average daily turnover 平均每日成交额
sJ6a7A8) average daily wage rate 平均每日工资率
{e9Y
!oFg average expenditure pattern 平均开支模式
,YlQK; average growth rate 平均增长率
^5)_wUf average net fixed assets 固定资产平均净值
7*'@qjTos average of relatives 相对价格平均数
rWr/ p^~ average price 平均价格
yh!B!v' average propensity to consume 平均消费倾向；一般消费倾向
ks:{TA27 average propensity to save 平均储蓄倾向；一般储蓄倾向
05)|"EX) average rate 平均率
l{EU_|q average revenue 平均收入；平均收益
`p|[rS> average stock 平均库存；平均存货
(T;9us0 average yearly rent 平均年租
1ih* gJPpj avoidance of double taxation 避免双重课税
R+Lk~X^*l' avoidance of tax 避税
