A:
:DS2zA A share Ａ股；甲类股份
/vFxVBX abatement of tax 减税；减扣免税额
MAm1w'ol" ABN AMRO Bank N.V. 荷兰银行
oO! 1 above-the-line expenditure 线上项目支出；经常预算支出
(mD-FR@# above-the-line receipt 线上项目收入；经常预算收入
/\IAr,w[ ABSA Asia Limited 南非联合亚洲有限公司
x!Z:K5%O absolute change 绝对数值变更
F{a0X0ru~ absolute expenditure 实际开支
S!`4 Bl absolute guideline figure 绝对准则数字
@d8&3@{R^ absolute interest 绝对权益
-D.B J( absolute order of discharge 绝对破产解除令
gb!@OZ c absolute profit margin 绝对利润幅度
f;@ b
a[ absolute value 实值；绝对值
u|_I Twk absolutely vested interest 绝对既得权益
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w absorbed cost 已吸收成本；已分摊成本
T! & [ absorption 吸收；分摊；合并
rahHJp.Ws absorption rate 吸收率；摊配率；分摊率
.{'Uvn ACB Finance Limited 亚洲商业财务有限公司
n?<#
{$ acceptable form of reciprocity 合理的互惠条件
sRo<4U0M;l acceptable rate 适当利率；适当汇率
];d5 X acceptance agreement 承兑协议
i_oro "%yL acceptance for honour 参加承兑
;-Y]X(z> acceptor 承兑人；接受人；受票人
lOowMlf@2 acceptor for honour 参加承兑人
W TXD4} accident insurance 意外保险
ZNL;8sI?> Accident Insurance Association of Hong Kong 香港意外保险公会
*@$($<pY& accident insurance scheme 意外保险计划
#z-iL!? accident year basis 意外年度基准
V7K tbL# accommodation 通融；贷款
($ [r> )TG accommodation bill 通融票据；空头票据
AAlmG9l &7 accommodation party 汇票代发人
~PU1vbv9T account balance 帐户余额；帐户结余
h%C Eb< account book 帐簿
Knw'h;,[ account collected in advance 预收款项
Q G=-LXv:@ account current book 往来帐簿
wB1-|= K1 account of after-acquired property 事后取得的财产报告
XNkQk0i;g& account of defaulter 拖欠帐目
n]6}yJJo account payable 应付帐款
6N)<
o ;U account payee only [A/C payee only] 只可转帐；存入收款人帐户
Pp JE|[] account receivable 应收帐款
M2zos(8g account receivable report 应收帐款报表
ZF/J/;uI account statement 结单；帐单；会计财务报表
3[|:sa8?s account title 帐户名称；会计科目
OI]K_ m3 accountant's report 会计师报告
e aYkYuS/ Accountant's Report Rules 会计师报告规则
' 5OVs:)"^ accounting and auditing procedure 会计与审计程序；会计与核数程序
rlUd Aa 3 Accounting Arrangements 《会计安排》
r[UyI3(i^ accounting basis 会计基础
Im' :sJ31 accounting by Official Receiver 破产管理署署长呈交的帐目
]"2 v 7)e Accounting Circular 《会计通告》
P"~qio- accounting class 会计类别
OH!$5FEc accounting date 记帐日期；会计结算日期
**w*hd] accounting for money 款项核算
I 1VEm?CQ Accounting Officer 会计主任
CwEWW\Bu accounting period 会计报告期；会计期
0c\|S >g [ accounting policy 会计政策；会计方针
6b+ Wl Ib accounting practice 会计惯例
\0^r J1* accounting principle 会计准则
X, JWLS J accounting record 会计记录
xP5mL 3j accounting report 会计报告
q _T?G e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&=6cz$]z Accounting Society of China 中国会计学会
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{gWTp accounting statement 会计报表
2XecP'+m accounting system 会计制度；会计系统
4MF}FS2) accounting transaction 会计事项；帐务交易
gQk#l\w _ accounting treatment 会计处理
u=v%7c2Mx} accounting year 会计年度
^b| Nw : accretion 增值；添加
H A3SQ accrual 应计项目；应累算数目
utm+\/ accrual basis 应计制；权责发生制
h2/1S{/n] accrual basis accounting 应计制会计；权责发生制会计
yZ(Nv $[5 accrue 应累算；应计
n%MYX'0 accrued benefit 应累算利益
Cf1wM:K|8 accrued charges 应计费用
sKB -7 accrued cumulative preference share dividend 应累算的累积优先股股息
5(MZ%-~l accrued expenses 应累算费用
Y4 ~wNs6 accrued interest payable 应付利息；应计未付利息
-Rq AT 1 accrued interest receivable 应收利息；应计未收利息
<*(UvOQuX accrued right 累算权益
7p >-oR" accruing profit 应累算的利润
j2{,1h j accumulated fiscal reserve 累积财政储备
XpAq=p0; accumulated profit 累积利润；滚存溢利
6t mNfI34 accumulated reserve 累积储备
J%O4IcE accumulation of surplus income 累积收益盈余
_]~ht H acquired assets 既得资产
tm36Lw acquisition 收购；购置；取得
v[yTk[zd0 acquisition cost 购置成本
<} Wy;!L acquisition expenses 购置费用
,w/mk$v acquisition of 100% interest 收购全部股权
{@K2 WB acquisition of control 取得控制权
SeJFZ0p acquisition of fixed assets 购置固定资产
luz%FY : acquisition of shell “买壳”
|`t!aG8 acquisition price 收购价
m)]f J_ act of God 天灾
2p; }wYt acting partner 执事合伙人
*ZSp9g"Z active market 买卖活跃的市场；交投畅旺的市场；旺市
1PTu3o &3 active partner 积极参与的合伙人
gc8PA_bFz active trading 交投活跃
Y /ac}q actual circulation 实际流通
7pI \`*7b actual cost 实际成本
F+y `4> x actual expenditure 实际开支；实际支出
-x%`Wv@L actual income 实际入息；实际收入；实际收益
;
# ?0#):- actual market 现货市场
ESf7b `tS actual price 现货价；实际价格
qpwh #^ 2 actual profit 实际利润
g(Xg%&@KZ actual quotation 实盘；实际价位；实际报价
at(p,+ % actual year basis 按实际年度计算
)! *M
71 actuals 实货
Q3O . <9S actuarial investigation 精算调查
W0T
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<pl 2
dxy actuarial report 精算师报告
%d#)({N Actuarial Society of Hong Kong 香港精算学会
$J0~2TV< actuarial valuation 精算师估值
0|> actuary 精算师
8 W< )c ad referendum agreement 暂定协议；有待覆核的协定
&'ETx" ad valorem duty 从价税；按值征税
QKaj4?p$|S ad valorem duty system 从价税制
ut5 !2t$c ad valorem fee 从价费
6ewOZ,"j"4 ad valorem tariff 从价关税
a&c#* 9t{ additional allowance 额外免税额
[11-` v0 additional amount for unexpired risk 未过期风险的额外款额
1 l*(8!_ additional assessable profit 补加应评税利润
q {+poV X additional assessment 补加评税
Yg,WdVI&@ additional commitment 额外承担
56
kgL;$h additional commitment vote 额外承担拨款
FR6I+@ oX~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]%Yis =v additional dependent parent allowance 供养父母额外免税额
5eS TT#[+R additional provision 额外拨款
sv6U %qV additional stamp duty 附加印花税
DMxS -hl
additional tax 补加税罚款；补加税款
t-x"( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
O i[9b adjudged bankrupt 被裁定破产
irw 7 adjudicated bankrupt 裁定破产人
< ^q" 31f adjudication fee 裁定费；评定印花税额手续费；评估契据费
= ObtD" adjudication of bankruptcy 裁定破产；宣告破产
~q |e];tA adjudication of insolvency 裁定无力偿还债务
<W%Z_ d&Xv adjusted actual 经调整的实数；调整后的实数
xv% USm adjusted current assets 经调整的流动资产；调整后的流动资产
)W6- h adjusted figure 经调整的数字；调整后的数额
:E&T}RN adjusted liabilities 经调整的负债；调整后的负债
MH8%-UV adjusted loss 经调整的亏损；调整后的亏损
Z#t)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
6F&]Mk]V8 adjusted profit 经调整的利润；调整后的利润
|QTqa~~B adjusted surplus 经调整的盈余额；调整后的盈余额
8EEQV} 4 adjusted value 经调整的价值；调整后的价值
IS4K$ A c. adjustment 调整；修订；理算〔保险〕
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adjustment centre 调剂中心
Z#:@M[HH{ adjustment lag 调整过程的时间差距；调整时差
m'"VuH?^ adjustment mechanism 调整机制
p'!,F; xX adjustment of loss 亏损调整
s]8J+8
<uO adjustment process 调整过程；调整程序
nzJi)A./ adjustment range 调整幅度
M-K@n$k administered exchange rate 受管制汇率
KdMA58) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2xdJ(\JWM administration expenses 行政费用
- qP[$Q administration fee 手续费；行政费
fQ_8{=<-&X administration in bankruptcy 破产管理
lnSE +YJ> administration order 遗产管理令
'*;eFnmvs: administrator 管理人；遗产管理人
la{uJ9Iw@} administrator of the estate 遗产管理人
+siNU#! admission of debt 债项承认书
8Y~T$Yj^ admission of proof 接纳债权证明
>upUY(3& advance 放贷款项；垫付款项；预支款项；预付款项
RkP|_Bf8) advance account 暂支帐目；预付款帐户
$5CY<,f advance compensation 预付补偿金
9x^
/kAB advance from shareholder 股东垫款
m:Cx~ advance pending reimbursement 预支以待日后付还
'L59\y8H advanced economy 先进经济体系
"v (]"L advancement 预付；预付财产
`/ReJj&~ advances warrant 垫款令
u W tS83i advancing 贷出
2pN JWYW" adverse balance 逆差
)bU")
adverse exchange 逆汇
f vMh q:Bu advertisement addressed to shareholders 在报章刊登的致股东通告
KP -z advice for collection 托收通知书
/D]r "- advice of drawing 提款通知书；汇票通知书
:9q^ advice of payment 付款通知
UMW^0>Z!v Advisory Committee [Securities and Futures Commission]
$hp?5K M 谘询委员会〔证券及期货事务监察委员会〕
(IHB ib " Advisory Committee on Diversification 经济多元化谘询委员会
il%tu<E#J~ affidavit 誓章；遗产申报誓章
!;C(pnE affidavit of no receipt 述明无收款的誓章
R{A/ +7! affiliate 联号；联营公司；附属公司
H08YM P>dc affiliated company 附属公司；联号；联营公司
iSLf: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
f> [;|r@K affordability 负担能力
)mVYqlU" African Development Bank [AfDB] 非洲开发银行
X&oy.Roo after-acquired property 事后取得的财产
-vfu0XI~ after-hours dealing 市后交易
mf[79:90^ after-tax profit 税后盈利；税后利润；税后溢利
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"@9O? agency agreement 代理协议
9}$d wl( agency expenses 代理机构的开支
D c.W vUM agency fee 代理费
j =% -b] Agency Law 《代理法》
3Il/3\ agent 代理人；承销人
afq
+;Sh agent of company 公司代理人
n( O p< agent's fee 代理人费；经纪费
)^#Zg8L aggregate 总计；总数；总体数字
{&qsh9ob aggregate amount 总款额；总额
L\CM);y aggregate assets and liabilities 总体资产与负债
Ki;5 =) aggregate at constant price 按固定价格计算的总体数字
<KPx0g?=b aggregate demand 总需求
rB|:r\Z(jG aggregate gross position 总持仓量
-+@~*$
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,5uDEXpt{ aggregate of salaries tax 合计薪俸税
8vo7~6yy aggregate performance 总体表现；总体业绩
zGz'2, o3 aggregate supply 总体供应
xm, yqM!0A aggregate surplus 总盈余
:?6$}GcW aggregate total 整体总额
v+o3r]Y6 aggregate value 总值；合计价值
bJ!f,a '/ aggregated basis 合计基准
{:OVBX aggregated net chargeable income 合计应课税入息实额
[7w_.(f# aggregation 合并计算；合计；总和
&YP>" < aggregation of incomes of husband and wife 夫妇入息合并计算
k\Tm?^L) aggregation of property 财产的总和
`9{C/qB agio 差价；贴水
sc>)X{eb Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
u`,R0=<4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A_U0HVx_ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
K
:ptfD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Bin&:%|9? 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
> .~k?_Of Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5{aQ4H>~tx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4GA-dtyV& agreement for a settlement 授产协议
)?y"NVc* agreement for assignment 转让协议
|sM#g1D@ agreement for sale 售卖协议；买卖协议
[N+ru c?) agreement for sale and purchase 买卖协议
*
xXc$T agreement for the payment of interest 支付利息协议
2;r^~: agreement for the repayment of money 还款协议
urjp&L & agreement of reinsurance 再保险协议
&Sp:?I- Agricultural Bank of China 中国农业银行
RW8u0 ?b air passenger departure tax 飞机乘客离境税
<{Wa[1D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8k'em/M ~ airport tax 机场税
v~QZO4[ ' alcohol duty 酒精税
d}J#wT alienation 让与；让渡；转让
wk/U"@lq alimony 生活费；赡养费
Q[tz)99~ All Ordinaries Index [AOI] 所有普通股指数
i.,B
0s] Z all risks 全险；综合险
uW_ /7ex All Sales Record for Stock Market 《股票市场成交报告》
< _uv!N Allied Capital Resources Limited 新联财务有限公司
F$p,xFH# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}g aKO 5 allocation letter 拨款信件
8GQs9 allocation of fund 分配款项；预留款项
U<byR!qLie allocation of profit 利润分配；溢利分配
(7!(e
, allocation warrant 拨款令
vG:,oB} allotment 分配；配股
v3#47F) allotment notice 股份配售通知；配股通知
vjS7nR"T allotment of shares 股份分配
1&E&8In]$r allowable 可获宽免；免税的
I65 GUX#DV allowable business loss 可扣除的营业亏损
f\w4F'^tj allowable expenses 可扣税的支出
-bQvJ`iF allowance 免税额；津贴；备抵；准备金
H} rP{`m allowance for debts 债项的免税额
NO1]JpR allowance for depreciation by wear and tear 耗损折旧免税额
vbJMgdHFR allowance for funeral expenses 殡殓费的免税额
h0}-1kVT^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
K JZY.7 allowance for repairs and outgoings 修葺及支出方面的免税额
_fw'c*j allowance to debtor 给债务人的津贴
$7g(-W alteration of capital 资本更改
^@eCT}p{ alternate trustee 候补受托人
zx HfQ( amalgamation 合并
s#49pD N ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
24l9/v' ambit of charges 征税范围；收费范围
-W vAmi amended valuation 经修订的估值
|8ZAE%/d American Commodities Exchange 美国商品交易所
=5F49 American Express Bank Limited 美国运通银行
c~;.m<yrf American Stock Exchange 美国证券交易所
\LXNdE2B amortization 摊销
H[U* '
2TJ amount due from banks 存放银行同业的款项
|REU7?B amount due from banks abroad 存放海外银行同业的款项
3E: < amount due from holding companies 控股公司欠款
[-a /] amount due from local banks 存放本港银行同业的款项
l).Ijl}AH; amount due to banks 银行同业的存款
B`Pi\1H6% amount due to banks abroad 海外银行同业的存款
B)*%d7=x amount due to holding companies 控股公司存款
NYRNop( N# amount due to local banks 本港银行同业的存款
UkQocZdZ amount due to outport banks 外埠银行同业的存款
1-<Xi-=^{t amount for note issue 发行纸币的款额
qILr +zH amount of bond 担保契据的款额
5J3kQ;5Q? amount of consideration 代价款额
'-{ jn+, amount of contribution 供款数额
2V 'Tt 3 amount of indebtedness 负债款额
=z.AQe+ amount of principal of the loan 贷款本金额
2 T a F7Jn amount of rates chargeable 应征差饷数额
)BDi2 : u amount of share capital 股本额
=B2=UF amount of sums assured 承保款额
vS< e/e+ amount of variation 变动幅度
2YQ$hL ~ amount of vote 拨款数额
$ E6uA}s amount payable 应付款额
H& +s& F{% amount receivable 应收款额
\ 02e
zG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
euK!JZ analysis 分析
.quc i(D ancillary risk 附属风险
cd#TKmh7re annual account 周年帐目；周年帐目报表；年度决算；年结
-`o:W?V$u annual accounting date 年结日期
\GP c_m:qL annual allowance 每年免税额；年积金；年度津贴；年津
A+&Va\|x annual balance 年度余额
|R;=P(0it annual disposable income 每年可动用收入
D1 z3E;: annual estimates 周年预算
fRmc_tx annual fee 年费
K`3cH6"L6 annual general meeting 周年大会
Zx0c6d!B annual growth rate 年增率；每年增长率
4mg&H0 ! annual long-term supplement 长期个案每年补助金
xa:P(x 3[ annual pensionable emolument 可供计算退休金的年薪
>[U$n. annual report 年报
t &]IgF Annual Report on the Consumer Price Index 《消费物价指数年报》
~ME=! ;<_ annual return 周年报表；周年申报表；每年报税表格
NeP1 # Annual Return Rules 《周年报表规则》
7)# /I
annual review of consumer prices 每年消费物价回顾
4B]a8 annual roll-forward basis 逐年延展方式
L2%P annual salary 年薪
~XRr }z_Lq annual statement 年度报表；年度决算表
suwj1qYJ4 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
7[\B{N9&W annuitant 年金受益人
`{" :*V
annuity 年金
ufOaD7 annuity contract 年金合约
<j' #mUzd annuity on human life 人寿年金
`P~RG.HO antecedent debt 先前的债项
(;3jmdJhK ante-dated cheque 倒填日期支票
1GxYuTZ{ anticipated expenditure 预期开支
49 D*U5o anticipated net profit 预期纯利
umeb&\:8S- anticipated revenue 预期收入
Oh: -Y]m= anti-inflation measure 反通货膨胀措施
_{aVm&^kA anti-inflationary stance 反通货膨胀立场
M
5h U.3.L apparent deficit 表面赤字
}sZ]S E apparent financial solvency 表面偿债能力
/k,p]/e apparent partner 表面合伙人
t z{]H9 application for personal assessment 个人入息课税申请书
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AIZE?oX application of fund 资金应用
/~Iy1L# application to release as liquidator and to destruct the books of accounts and documents
S3m+(N" & 申请免除清盘人职务及毁灭帐簿与文件
rX[R`,`>Z[ appointed actuary 委任精算师
Ho/5 e*X appointed auditor 委任核数师；委任审计师
,MJZ*"V/3 appointed trustee 委任的受托人
bH&H\ Mx_k appointer 委任人
6SwHl_2% apportioned pro rata 按比例分摊
zob-z==' apportionment 分配；分摊
&wfM:a/c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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LUse+ apportionment formula 分摊方程式
Sn]A0J_ apportionment of estate duty 遗产税的分摊
W 0|?R6| appraisal 估价；评估
T+fU +GLD appreciable growth 可观增长
~zx-'sc? appreciable impact 显着影响
d ?>sy\{2 appreciable increase 可观增长
4 ET
P appreciation 增值；升值
+qdK]RR} appreciation against other currencies 相对其他货币升值
j:#[voo7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uIu0"pv`x appreciation tax 增值税
@`{UiTN X` appropriation 拨款；拨用；拨付
> jcNo3S appropriation account 拨款帐目
wJ}8y4O!N Appropriation Bill 拨款法案
@S}'_g appropriation-in-aid system 补助拨款办法
S=Zjdbd approved assets 核准资产
O_03 3& approved basket stock 认可一篮子证券
V2*b f`/V approved budget 核准预算
.Qaqkb-Ty approved charitable donation 认可慈善捐款
7@`(DU `z approved charitable institution 认可慈善机构
^t*BWJxPC approved currency 核准货币；认可货币
%$08*bAtB7 approved estimates 核准预算
b4Z#]o approved estimates of expenditure 核准开支预算
2yNlQ P8% approved overseas insurer 核准海外保险人
sbV eB%k approved overseas trust company 核准海外信托公司
+MEWAW[}^ approved pooled investment fund 核准汇集投资基金
SE\`JGA[ approved provident fund scheme 认可公积金计划
p`It=16trT approved provision 核准拨款
qxq ~9\My approved redeemable share 核准可赎回股份
`]Xb w^Y'x approved regional stock 认可地区性证券
q7;)&_' approved retirement scheme 认可退休金计划
,70|I{,Km approved subordinated loan 核准附属贷款
z')'8155 arbitrage 套戥；套汇；套利
zr,jaR; arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
p|Ln;aYc arrangement 措施；安排；协定
Wrlmo '31 arrears 欠款
3wK)vW arrears of pay 欠付薪酬
</eh^<_~ arrears of revenue 逾期未收税款；逾期未收的帐项
Z7(hW,60 articles of association 组织章程；组织细则；组织章程细则
g+f{I'j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wL *z+>5 ascertainment of profit 确定利润
.{6T X "M "Asia Clear" “亚洲结算系统”
vUW ! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{W-PYHZ; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
IJ!UKa*o% Asian Development Fund [ADF] 亚洲发展基金
I++!F,pB Asian dollar bond 亚洲美元债券
u3q!t e Asian dollar market 亚洲美元市场
7 >.^G D Asian dollar rate 亚洲美元利率
V!oyC$eV Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`jJb) z3D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:Qf^@TS}O asked price 沽盘；喊价；索价；卖方报价
6 D$xG"c assessable income 应评税入息
P~~RK& +i assessable loss 应评税亏损
|(w x6H: assessable profit 应评税利润
A2B&X}K| U assessable value 应评税值
8!1o,=I$ assessed profit 估定利润
% R'eV< assessed value 经评估价值
3vy5JTCz~ assessment 评税；评定；估价；评税单
j"f ]pzg& assessment number 评税编号；估价编号
)%Y$F LB assessment of additional tax 补加税评税
XOxm<3gXn assessment of performance 业绩评估；实绩评价
UZ
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N oMEe< asset price bubbles 资产价格泡沫
S"lcePN asset-backed securities 具资产保证的证券
$jm'u Dvm assets accretion 资产增值
A/'G .H assets and liabilities 资产与负债
<-$4?} assets betterment statement 资产递增表；资产改进表
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vgqf>)kk assets lending 实物放款；有抵押贷款
Dgdh3q; assets of the company passing on the death 死者去世时转移的公司资产
k|w6&k3 assets pledged as security for liabilities 用作负债抵押的资产
j@9A!5<CCk assets portfolio 资产投资组合
}!2| *Y assets price 资产价格
$u>^A<TBN assets quality 资产质素
U\ 5 1j assets realization 资产变现
r!(~Y
A assets refinancing arrangement 资产再集资安排
ieObo foD assets securitization 资产证券化
) xi|BqQz assets situated outside Hong Kong 在香港以外地方的资产
BV<LIrAS assets stripping 削减资产；拆卖资产
7m1*Q@D assets value 资产值
m'% F,c) assignee 承让人
;R/=9l assignment 转让；转让书；转让契
nuvz!<5\{ assignment of interest 权益转让
E;%{hAD{ assignment of letters patent and trade mark 专利证书及商标转让
0O[q6! &] assignment of property 物业转让；物业转让书
#u#s' W assignment right 转让权
Nz2} Ma 2 assignor 转让人
F7mzBrz associate 有联系的人；有关连人士；相联者；合伙人；联系人
r&^4L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:kgwKuhL associate member 附属会员
!Qn:PSk associated body corporate 相联法人团体
Xc'yz 2B associated company 相联公司；联属公司
SMnbI .0 associated corporation 相联法团
O9!<L.X,% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]Dx5t& 公认会计师公会〔英国〕
"ibKi= Association of Futures Exchange Brokers 香港期货经纪协会
R_ /T bz Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#B54p@.} association of underwriters 承保人组织
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"` assumption of control 接管
eE1w<] Eg assurance 担保；保险；转易；转易书
*#~3\{ assurance of interest 权益的转易
eqXW|,zUm at 19XX price 按一九ＸＸ年价格计算
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"8/y4Y at a discount 按赔价计算；按贴水价格计算；打折扣
o6'`W 2P at a premium 按溢价计算；按升水价格计算
@UD6qA at call 通知付款；按通知
xJ,V !N at constant market price 按固定市价计算
{ <&x9<f9 at constant price 按固定价格计算
c D7q;|+ at cost 按成本计算
$lUZm\R|k at current market price 按当时市价计算；按现时市价计算
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rmD at current price 按当时价格计算；按现时价格计算
qxk1Rzm?x at factor cost 按要素成本计算；按生产要素成本计算
$vicxE~-E at money-of-the-day price 按付款当日价格计算
O(CUwk at or better 按指定或较佳价位〔买卖指令〕
1#X MUbFc at par 按面值计算；平价
yh} V u at sight 见票即付
aMT&}3 at the close 按收市盘
9Lv`3J^~ at the opening 按开市盘
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pp[kv;!G attestation 见证；见证条款
b5KX ` r at-the-money option 平价期权
*pj&^W? attorney 受权人；受托代表人
@eR>?.:& attornment 新拥有人承认书
GN(PH/fO9 attributable profit 可归属利润
)R,*>-OPJL attributable share value 可归属股份价值
DOf[? vbu Auckland Stock Exchange 奥克兰证券交易所
!Il<'+ ^ auction 拍卖
$7,n8ddRy auctioneer 拍卖商
;p) gTQa audit 审计；核数
) 3Eax_?Z Audit Commission 审计署
~G ,n> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3]/w3|y 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
t hTY('m audit review 帐目审查
V&[|%jm& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pvkru-i] audited account 审计帐目；经审计的帐目
0!\pS{$zB audited annual account 经审计的周年帐目
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X Pj audited balance sheet 经审计的资产负债表
L7C!r S auditor 核数师；核数主任；审计师
JoIffI?{(D auditor's certificate 核数师证明书；审计师证明书
*=)%T(^ auditor's report 核数师报告；审计师报告
yn"8Ma* Aussie bond 澳元债券
e CdMDSFO3 austerity budget 紧缩预算
3<#4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;IE|XR( Australia All Ordinaries Index 澳洲所有普通股票指数
NmVc2V]I Australian Dollar [AUD] 澳元
nQb{/ TqC' Australian Options Market 澳大利亚期权市场
D CFYpkR% Australian Securities Commission 澳洲证券事务监察委员会
J!~?}Fq/z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ol Q7Yi> Australian Stock Exchange 澳大利亚证券交易所
=l?5!f9 Austrian Schilling [ATS] 奥地利先令
2Q0fgH2 authentication 认证；鉴证
LeXu Td authority to purchase 委托购买证；委购书
yLG` tU1 authorization 认可；核准；授权；授权书
x~Y]c"'D authorization by direction 指示授权
,accw}G authorization by instruction 指令授权
^ 0c:ro authorization by warrant 令状授权
"=N[g authorization of unit trust 单位信托的认可
5 o'V} authorized agent 指定代理人
4ijoAW3A^ authorized capital 法定资本
NDm3kMa authorized clerk 出市员
9!}&&]Q` authorized dealer 认可交易商
0Evq</
authorized financial institution 认可财务机构
fMP$o3; authorized fund 认可基金
="JLUq*]s authorized fund house 获授权的基金公司；认可基金公司
!*'uPw:l2 authorized institution 认可机构
Sc`W'q^X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Si.3J e[q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
& FW|O(] authorized insurer 获授权保险人；获认可承保人
*C }vy`X authorized investment 特准投资项目
1-Sc@WXd authorized person 获授权人
f@]4udc e authorized representative 获授权代表
XSkx<"U* authorized share capital 法定股本
t,)` Zu$ automated quotation system 自动报价系统
,= .& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R*VJe+5w 自动交易系统〔香港期货交易所有限公司〕
m?`U;R[ automatic adjustment mechanism 自动调整机制
z%<Z#5_N automatic adjustment system 自动调整系统
eZJrV} V Automatic Clearing House 自动票据交换所
]KBzuz% automatic exchange rates accumulation system 自动化汇率累集系统
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Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)u7y.o automatic teller machine [ATM] 自动柜员机
i*_T\_= autopay 自动转帐
]SA]{id+ available assets 可用资产
pA&CBXio available fiscal reserve 现存财政储备
6p=AzojoB available profit 可用利润
p;,Cvw{.;% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Zx@/5!_n. average 平均；平均数；海损
MDM/~Qpj_ average basic salary 平均基本薪金
:U$< h average consumer expenditure 平均消费开支；一般消费开支
9 ~J average cost 平均成本
3){ /u$iH. average cost of land production 增辟土地平均成本
Xb@lKX5Re average daily turnover 平均每日成交额
" u@) average daily wage rate 平均每日工资率
82O#Fe q average expenditure pattern 平均开支模式
0B7cpw>_J average growth rate 平均增长率
.BuXg<` average net fixed assets 固定资产平均净值
pdUrVmW "' average of relatives 相对价格平均数
FZ)_WaqG f average price 平均价格
<DxUqCE average propensity to consume 平均消费倾向；一般消费倾向
:<=A1>&8 average propensity to save 平均储蓄倾向；一般储蓄倾向
U ]Ek 5p average rate 平均率
eZ'J,; average revenue 平均收入；平均收益
s,!+wHv _8 average stock 平均库存；平均存货
?ey!wcv~ average yearly rent 平均年租
*G"L]Nq# avoidance of double taxation 避免双重课税
fRS)YE@a: avoidance of tax 避税
