A:
S\x=&R z A share Ａ股；甲类股份
IApT'QNM abatement of tax 减税；减扣免税额
k2^ a$k} ABN AMRO Bank N.V. 荷兰银行
j;nb?; above-the-line expenditure 线上项目支出；经常预算支出
;`j/D@H above-the-line receipt 线上项目收入；经常预算收入
X@wm1{! ABSA Asia Limited 南非联合亚洲有限公司
ig#r4nQ= absolute change 绝对数值变更
^Z,q$Gp~P absolute expenditure 实际开支
l*
dV\ B absolute guideline figure 绝对准则数字
vZA v_8S) absolute interest 绝对权益
5er@)p_ absolute order of discharge 绝对破产解除令
bud &R 4+ absolute profit margin 绝对利润幅度
x?,9_va] absolute value 实值；绝对值
@w9 {5D4 absolutely vested interest 绝对既得权益
FQsUm?ac: absorbed cost 已吸收成本；已分摊成本
v zo4g,Bj absorption 吸收；分摊；合并
&Z^(y}jPr absorption rate 吸收率；摊配率；分摊率
- * ELLY[ ACB Finance Limited 亚洲商业财务有限公司
#%,RJMv acceptable form of reciprocity 合理的互惠条件
V%ii3 acceptable rate 适当利率；适当汇率
"M
H6fF acceptance agreement 承兑协议
Qyh/ed/ acceptance for honour 参加承兑
yW7'? acceptor 承兑人；接受人；受票人
|zsbW9
W*m acceptor for honour 参加承兑人
7=}F{U accident insurance 意外保险
2.I^Xf2 Accident Insurance Association of Hong Kong 香港意外保险公会
@cvP0A accident insurance scheme 意外保险计划
` }gbc 69 accident year basis 意外年度基准
/R8p] accommodation 通融；贷款
yt0,^ *t_ accommodation bill 通融票据；空头票据
S;\R!%t_ accommodation party 汇票代发人
m@G i6 account balance 帐户余额；帐户结余
<^R{U&Z@ account book 帐簿
D{7w!z account collected in advance 预收款项
Qst$S} n account current book 往来帐簿
^4Uw8-/ 9 account of after-acquired property 事后取得的财产报告
|`O5Xs1{B account of defaulter 拖欠帐目
_F(P*[[& account payable 应付帐款
\_]En43mg account payee only [A/C payee only] 只可转帐；存入收款人帐户
H=c`&N7E account receivable 应收帐款
;O#g"8 account receivable report 应收帐款报表
`#s#it'y account statement 结单；帐单；会计财务报表
v4vf }.L] account title 帐户名称；会计科目
m.Lij!0 accountant's report 会计师报告
n(ir[w#,]" Accountant's Report Rules 会计师报告规则
ixfdO\nU accounting and auditing procedure 会计与审计程序；会计与核数程序
Y}G_Z#- ! Accounting Arrangements 《会计安排》
IVvtX} accounting basis 会计基础
-yH,5 vD accounting by Official Receiver 破产管理署署长呈交的帐目
UXr5aZ7y Accounting Circular 《会计通告》
S6 i@"h5 accounting class 会计类别
8F5|EpB9M accounting date 记帐日期；会计结算日期
'xK.U I accounting for money 款项核算
UmU:j@ xvg Accounting Officer 会计主任
@E9" Zv-$ accounting period 会计报告期；会计期
PO-"M )M accounting policy 会计政策；会计方针
5p"BD'^: accounting practice 会计惯例
B|=|.qp$) accounting principle 会计准则
0"WDH)7hJ accounting record 会计记录
7
h=QW 5 accounting report 会计报告
KM,|} .@: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A$/\1282 Accounting Society of China 中国会计学会
LO%!Z,} accounting statement 会计报表
o @Z# accounting system 会计制度；会计系统
}M>r E accounting transaction 会计事项；帐务交易
lHfe<j] accounting treatment 会计处理
i\?*=\ a accounting year 会计年度
eTa y>G accretion 增值；添加
?? qq: `s accrual 应计项目；应累算数目
k) \gWPH accrual basis 应计制；权责发生制
%CnxjtTo accrual basis accounting 应计制会计；权责发生制会计
a> mMvc" accrue 应累算；应计
@\P4/+"9 accrued benefit 应累算利益
*<4Em{ rZ5 accrued charges 应计费用
q ?j|K|%
accrued cumulative preference share dividend 应累算的累积优先股股息
`{K_/C it accrued expenses 应累算费用
qi[Z,& accrued interest payable 应付利息；应计未付利息
.i"W8~<e accrued interest receivable 应收利息；应计未收利息
Qt>>$3]!! accrued right 累算权益
=Ufr^naA accruing profit 应累算的利润
Bn?V9TEoO accumulated fiscal reserve 累积财政储备
zU5Hb2a accumulated profit 累积利润；滚存溢利
d=O3YNM:v accumulated reserve 累积储备
;^){|9@ accumulation of surplus income 累积收益盈余
_wDS#t;!M acquired assets 既得资产
"j<bA 8$Vw acquisition 收购；购置；取得
,yMU@Vg acquisition cost 购置成本
+JyUe
acquisition expenses 购置费用
TbVn6V' acquisition of 100% interest 收购全部股权
< B g8,; acquisition of control 取得控制权
R*pC.QiB~ acquisition of fixed assets 购置固定资产
QfjN"25_ acquisition of shell “买壳”
H U+ I acquisition price 收购价
E; Y;r" act of God 天灾
6 2'1X" acting partner 执事合伙人
"UVFU-Z active market 买卖活跃的市场；交投畅旺的市场；旺市
s 0u{d qP active partner 积极参与的合伙人
\6I +K" active trading 交投活跃
l{c]p- actual circulation 实际流通
?Ke
eHM u actual cost 实际成本
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zDa=7 J actual expenditure 实际开支；实际支出
! ]`
#JAL7 actual income 实际入息；实际收入；实际收益
VaONd0Z I actual market 现货市场
+_l^ #?o, actual price 现货价；实际价格
9nSWE W actual profit 实际利润
J%C#V}z7E actual quotation 实盘；实际价位；实际报价
KDP H6 actual year basis 按实际年度计算
C(T;>if0NH actuals 实货
U977#M Xf actuarial investigation 精算调查
tAu4haa4; actuarial principle 精算原则
)~ )* =u/ actuarial report 精算师报告
G[Lpe Actuarial Society of Hong Kong 香港精算学会
N 5zlT actuarial valuation 精算师估值
7 Cqcb>\X actuary 精算师
0u
B'g+MU` ad referendum agreement 暂定协议；有待覆核的协定
(oz$B0HO: ad valorem duty 从价税；按值征税
a `Q ot ad valorem duty system 从价税制
& [mZD, ad valorem fee 从价费
./6<r OW ad valorem tariff 从价关税
0C%W&;r0 additional allowance 额外免税额
AV8T additional amount for unexpired risk 未过期风险的额外款额
una%[jTc additional assessable profit 补加应评税利润
nKr9#JebRC additional assessment 补加评税
Fm_y& 7._ additional commitment 额外承担
|]=2 }%1w additional commitment vote 额外承担拨款
Q _iO(qu
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ti5HrKIw additional dependent parent allowance 供养父母额外免税额
F^$led1/F additional provision 额外拨款
MxQ?Sb%Gka additional stamp duty 附加印花税
[4&#*@ additional tax 补加税罚款；补加税款
G_H ?f\/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Vh Gs/5 adjudged bankrupt 被裁定破产
i+3fhV adjudicated bankrupt 裁定破产人
~ (On|h adjudication fee 裁定费；评定印花税额手续费；评估契据费
>ydRSr^ adjudication of bankruptcy 裁定破产；宣告破产
K0+.q?8D| adjudication of insolvency 裁定无力偿还债务
\VMD$zZx adjusted actual 经调整的实数；调整后的实数
tMx}* l|] adjusted current assets 经调整的流动资产；调整后的流动资产
Q;Wj?8} adjusted figure 经调整的数字；调整后的数额
[Qt?W gPj adjusted liabilities 经调整的负债；调整后的负债
pE.PX
8 adjusted loss 经调整的亏损；调整后的亏损
-5l6&Y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
lfsqC};#\ adjusted profit 经调整的利润；调整后的利润
Scm36sT{ adjusted surplus 经调整的盈余额；调整后的盈余额
qm*}U3 K adjusted value 经调整的价值；调整后的价值
.9[45][FK adjustment 调整；修订；理算〔保险〕
%6%<?jZ adjustment centre 调剂中心
W/ay.I adjustment lag 调整过程的时间差距；调整时差
Z=5qX2fy1* adjustment mechanism 调整机制
3-Dt[0%{ adjustment of loss 亏损调整
w2O!M!1 adjustment process 调整过程；调整程序
?jQ](i& adjustment range 调整幅度
:p&! RI(l administered exchange rate 受管制汇率
W=B"Q
qL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qB]i6* administration expenses 行政费用
/.Nov administration fee 手续费；行政费
fQK " h
administration in bankruptcy 破产管理
/2M.~3gQ administration order 遗产管理令
rx"s!y{!- administrator 管理人；遗产管理人
RF!a// administrator of the estate 遗产管理人
iZ3 W"Vd`b admission of debt 债项承认书
,B<l admission of proof 接纳债权证明
E`H$YS3o advance 放贷款项；垫付款项；预支款项；预付款项
XZNY4/ 25G advance account 暂支帐目；预付款帐户
-m=
8&B advance compensation 预付补偿金
\'CN advance from shareholder 股东垫款
Dm V P advance pending reimbursement 预支以待日后付还
}V;+l8 advanced economy 先进经济体系
3l<S}k@M) advancement 预付；预付财产
22P$ ~ch advances warrant 垫款令
B\*@krI@ advancing 贷出
sAJ7R(p adverse balance 逆差
spofLu. adverse exchange 逆汇
;{[ > &4 advertisement addressed to shareholders 在报章刊登的致股东通告
{4aWR>< advice for collection 托收通知书
}}<Z,/O advice of drawing 提款通知书；汇票通知书
BElJB&I advice of payment 付款通知
Il@Y|hK Advisory Committee [Securities and Futures Commission]
z\s s4 谘询委员会〔证券及期货事务监察委员会〕
+y2[msBs Advisory Committee on Diversification 经济多元化谘询委员会
}{ 9&:!uA affidavit 誓章；遗产申报誓章
+|Hioq* ,t affidavit of no receipt 述明无收款的誓章
U!%! m' affiliate 联号；联营公司；附属公司
"P@>M) -9Z affiliated company 附属公司；联号；联营公司
XNM a0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gk BdR + affordability 负担能力
:HxA`@Ok African Development Bank [AfDB] 非洲开发银行
HpEQEIvt after-acquired property 事后取得的财产
d1@%W;qX! after-hours dealing 市后交易
v4miU;|\ after-tax profit 税后盈利；税后利润；税后溢利
x.0p%O=` agency agreement 代理协议
8n BL\{'B[ agency expenses 代理机构的开支
I oy agency fee 代理费
4Tc&IwR Agency Law 《代理法》
Zc
|/{$>:W agent 代理人；承销人
CBQhIvq.d agent of company 公司代理人
SQ,?N
XZ agent's fee 代理人费；经纪费
<!$:8ls aggregate 总计；总数；总体数字
(KZHX 5T= aggregate amount 总款额；总额
/N>e&e[35\ aggregate assets and liabilities 总体资产与负债
1T_QX9 aggregate at constant price 按固定价格计算的总体数字
h0oMTiA aggregate demand 总需求
]9=h%5Ji> aggregate gross position 总持仓量
H`8``#-|@S aggregate limit 总限额
qa(>wR"mT aggregate of salaries tax 合计薪俸税
,6 !rR,0 aggregate performance 总体表现；总体业绩
plu$h-$d aggregate supply 总体供应
p47S^gW aggregate surplus 总盈余
J?JeU/:+ aggregate total 整体总额
GSoZx0 aggregate value 总值；合计价值
qrvsjYi*w aggregated basis 合计基准
'D jm0 aggregated net chargeable income 合计应课税入息实额
*tOG*hwdT aggregation 合并计算；合计；总和
GT hL/M
aggregation of incomes of husband and wife 夫妇入息合并计算
/ : 6Wzj aggregation of property 财产的总和
C.^Ven agio 差价；贴水
-"Y{$/B 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.MS-q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
iz(u=/*\ 《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》
0yx 3OY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]W0EVf=,k 《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》
cWGDee( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S| rgCh!h 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H_ !4>G@ agreement for a settlement 授产协议
<D&)OxEn\ agreement for assignment 转让协议
=z?%;4'| agreement for sale 售卖协议；买卖协议
$I# q agreement for sale and purchase 买卖协议
8;y&Pb~) agreement for the payment of interest 支付利息协议
DcMJ^=r8O: agreement for the repayment of money 还款协议
vB37M@wm agreement of reinsurance 再保险协议
dt[k\ !-v Agricultural Bank of China 中国农业银行
mDGn:oRj air passenger departure tax 飞机乘客离境税
@cRZk`|1n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P X;Ed*y airport tax 机场税
/:<IIqO. alcohol duty 酒精税
_UE )*l m+ alienation 让与；让渡；转让
Uw-p758dD alimony 生活费；赡养费
hqk}akXt All Ordinaries Index [AOI] 所有普通股指数
h=kQ$`j6 all risks 全险；综合险
1iL 'V-y All Sales Record for Stock Market 《股票市场成交报告》
0w'j+ Allied Capital Resources Limited 新联财务有限公司
Et"?8\"n7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T&T/C@z'R allocation letter 拨款信件
58%'UwKn allocation of fund 分配款项；预留款项
&bgvy'p allocation of profit 利润分配；溢利分配
P^ MOx4 allocation warrant 拨款令
~.P O[hC allotment 分配；配股
.0 u/|Y x allotment notice 股份配售通知；配股通知
2M)]!lYy allotment of shares 股份分配
Tj~ I aU allowable 可获宽免；免税的
S1 _6C:^k allowable business loss 可扣除的营业亏损
*'"T$ib allowable expenses 可扣税的支出
H4OhIxK allowance 免税额；津贴；备抵；准备金
ky>wOaTmN6 allowance for debts 债项的免税额
#QvMV y allowance for depreciation by wear and tear 耗损折旧免税额
,U *)2` [ allowance for funeral expenses 殡殓费的免税额
a</D_ 66 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
? Y:x[pOe allowance for repairs and outgoings 修葺及支出方面的免税额
; )Kh;;e allowance to debtor 给债务人的津贴
vN4Qd pdb alteration of capital 资本更改
= 5D nR alternate trustee 候补受托人
PqNFy Qkl amalgamation 合并
H7+X&#s% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E ^_w I> ambit of charges 征税范围；收费范围
{Z; jhR, amended valuation 经修订的估值
D2YZ9e
American Commodities Exchange 美国商品交易所
Sz{O2 l Y American Express Bank Limited 美国运通银行
41#w|L
\ American Stock Exchange 美国证券交易所
#tt?!\8 C amortization 摊销
\ JG8KE=j amount due from banks 存放银行同业的款项
53HU. amount due from banks abroad 存放海外银行同业的款项
=k 3!RW' amount due from holding companies 控股公司欠款
%2'A
pp amount due from local banks 存放本港银行同业的款项
$(s\{(Wn amount due to banks 银行同业的存款
_$<Gyz* amount due to banks abroad 海外银行同业的存款
U%7i=Z{^Ks amount due to holding companies 控股公司存款
5`~mmAUk;` amount due to local banks 本港银行同业的存款
3QI?[R. amount due to outport banks 外埠银行同业的存款
%xwIt~Y amount for note issue 发行纸币的款额
B) $c|dUV amount of bond 担保契据的款额
WWwUwUi amount of consideration 代价款额
oRN-xn g amount of contribution 供款数额
%CZ-r"A amount of indebtedness 负债款额
}}QT HR amount of principal of the loan 贷款本金额
Q|}a R:4 amount of rates chargeable 应征差饷数额
|CgnCUv+ amount of share capital 股本额
{^{p ,9 amount of sums assured 承保款额
T0Yiayt amount of variation 变动幅度
U(& oj e amount of vote 拨款数额
y#Ht{)C amount payable 应付款额
\&V0vN1 amount receivable 应收款额
y AF+bCXo Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~5ZvOX6L2 analysis 分析
=1h9rlFj"D ancillary risk 附属风险
jO 9ip annual account 周年帐目；周年帐目报表；年度决算；年结
h9 $ Fx annual accounting date 年结日期
"SN4* annual allowance 每年免税额；年积金；年度津贴；年津
oq-<ob annual balance 年度余额
GZ!| }$ 8 annual disposable income 每年可动用收入
Dz!fpE'L annual estimates 周年预算
qP!eJ6[Nh" annual fee 年费
P ]N
[y annual general meeting 周年大会
=U
OLT>! annual growth rate 年增率；每年增长率
<VjJ Au annual long-term supplement 长期个案每年补助金
3>zN/ f annual pensionable emolument 可供计算退休金的年薪
/)N@ M annual report 年报
?!w^`D0}o Annual Report on the Consumer Price Index 《消费物价指数年报》
*y`%]Hy< annual return 周年报表；周年申报表；每年报税表格
QVZD/shq Annual Return Rules 《周年报表规则》
?[ly`>K pJ annual review of consumer prices 每年消费物价回顾
D/(L annual roll-forward basis 逐年延展方式
RVtQ20e";r annual salary 年薪
-@^Zq} annual statement 年度报表；年度决算表
,!G{ 5FF8: 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
mtic> annuitant 年金受益人
U5Erm6U: annuity 年金
Ot&:mT!2 annuity contract 年金合约
fBBa4"OK= annuity on human life 人寿年金
8$ xPex~2 antecedent debt 先前的债项
ci,+Bjc ante-dated cheque 倒填日期支票
fkfZ>D^1 anticipated expenditure 预期开支
?wMHS4 anticipated net profit 预期纯利
q<e&0u4
anticipated revenue 预期收入
Vi! Q anti-inflation measure 反通货膨胀措施
Xog/O i anti-inflationary stance 反通货膨胀立场
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BMmB apparent deficit 表面赤字
8B!aO/Km apparent financial solvency 表面偿债能力
:/YO ni1h apparent partner 表面合伙人
dN Y"]b application for personal assessment 个人入息课税申请书
.=9 s1 ~] application of fund 资金应用
y$ Zj?D d# application to release as liquidator and to destruct the books of accounts and documents
0? 7XtC P< 申请免除清盘人职务及毁灭帐簿与文件
t ^=U*~ appointed actuary 委任精算师
mIZwAKo appointed auditor 委任核数师；委任审计师
O|kKwadC appointed trustee 委任的受托人
JL}\* appointer 委任人
u#W5 `sl apportioned pro rata 按比例分摊
B UUf;Vv apportionment 分配；分摊
TL= YQA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
RK d apportionment formula 分摊方程式
ydl jw apportionment of estate duty 遗产税的分摊
W!$zXwY }( appraisal 估价；评估
UbJ*'eoX appreciable growth 可观增长
vY6W| <s appreciable impact 显着影响
wbbqt0un appreciable increase 可观增长
ir> ]r<Zl appreciation 增值；升值
5FvOznK^e appreciation against other currencies 相对其他货币升值
FHy76^h>e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u%|zc= appreciation tax 增值税
|YJCWF bs8 appropriation 拨款；拨用；拨付
@54*.q$ appropriation account 拨款帐目
C DMfa&;T Appropriation Bill 拨款法案
tury<* appropriation-in-aid system 补助拨款办法
3 K/Df# approved assets 核准资产
ske@uzAz approved basket stock 认可一篮子证券
# jYpVc{] approved budget 核准预算
~%w~ - O2 approved charitable donation 认可慈善捐款
TmRx KrRs approved charitable institution 认可慈善机构
fT:}Lj\L1 approved currency 核准货币；认可货币
n[xkSF^) approved estimates 核准预算
$BN15x0/:~ approved estimates of expenditure 核准开支预算
+\`vq"e approved overseas insurer 核准海外保险人
XR# ;{p+b approved overseas trust company 核准海外信托公司
6@;ha=[+ approved pooled investment fund 核准汇集投资基金
TDK@)mP approved provident fund scheme 认可公积金计划
1ZJ4*b n approved provision 核准拨款
]rd/;kg.S approved redeemable share 核准可赎回股份
UyYfpL"$A" approved regional stock 认可地区性证券
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FP1 approved retirement scheme 认可退休金计划
9~AWn g approved subordinated loan 核准附属贷款
,a|@d} U arbitrage 套戥；套汇；套利
hp!d/X=J_ arbitrageur 套戥者；套汇者
iCG`3(xL arbitrary amount 临时款项
`ue[q!Qq arrangement 措施；安排；协定
~d>%,?z z arrears 欠款
`li nG1mF arrears of pay 欠付薪酬
8"'x)y arrears of revenue 逾期未收税款；逾期未收的帐项
'3tw<k!1{. articles of association 组织章程；组织细则；组织章程细则
H! r &aP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;uI~BV*3 ascertainment of profit 确定利润
SDJH;c0 "Asia Clear" “亚洲结算系统”
O0~vf[i]; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8@K^|xeQ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
q?{}3 dPC Asian Development Fund [ADF] 亚洲发展基金
6o3 T;h Asian dollar bond 亚洲美元债券
q1Qje%9@t Asian dollar market 亚洲美元市场
S*W;%J5 Asian dollar rate 亚洲美元利率
+}7fg82) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n"{X!(RIcx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kka" C]! asked price 沽盘；喊价；索价；卖方报价
<zfe }0 assessable income 应评税入息
R zR?&J assessable loss 应评税亏损
+`en{$%% assessable profit 应评税利润
wJ" ev.A) assessable value 应评税值
|g)FA_#|< assessed profit 估定利润
Ng<1Sd|MV assessed value 经评估价值
=iz,S:[ assessment 评税；评定；估价；评税单
'8`T|2 assessment number 评税编号；估价编号
S0w> hr assessment of additional tax 补加税评税
MOz}Q1`a assessment of performance 业绩评估；实绩评价
j \)H Assessor 评税主任
W*T{,M@Y asset price bubbles 资产价格泡沫
-/{af asset-backed securities 具资产保证的证券
<HoAj"xf assets accretion 资产增值
q|#MB7e/ assets and liabilities 资产与负债
mMw;0/n assets betterment statement 资产递增表；资产改进表
ma8wmQ9 JR assets lending 实物放款；有抵押贷款
S)\8|ym6! assets of the company passing on the death 死者去世时转移的公司资产
A=3HO\n5 assets pledged as security for liabilities 用作负债抵押的资产
a<Uqyilm assets portfolio 资产投资组合
9w^zY ;Y assets price 资产价格
- V) R< assets quality 资产质素
3P=w =~e assets realization 资产变现
s${_K* g6 assets refinancing arrangement 资产再集资安排
=G>(~+EA assets securitization 资产证券化
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8gs{+ assets situated outside Hong Kong 在香港以外地方的资产
2hOPzv&B assets stripping 削减资产；拆卖资产
zhEo(kU!
assets value 资产值
/)#8)"`nT assignee 承让人
ziL^M"~2 assignment 转让；转让书；转让契
_vYzF+ assignment of interest 权益转让
?X_V#8JK assignment of letters patent and trade mark 专利证书及商标转让
U{1z;lJ assignment of property 物业转让；物业转让书
us{ny il1 assignment right 转让权
hY8#b)l~lu assignor 转让人
?C;JJ#Ho associate 有联系的人；有关连人士；相联者；合伙人；联系人
D[Iq n Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
u}jrf Kd E associate member 附属会员
n.$(}A associated body corporate 相联法人团体
ijZ> :B2: associated company 相联公司；联属公司
*Z kss associated corporation 相联法团
rY 70 ^<z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vZjZb(jlN 公认会计师公会〔英国〕
: }?{@#Z Association of Futures Exchange Brokers 香港期货经纪协会
ZlR!s!v v Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Aka^e\Y@6* association of underwriters 承保人组织
'Ji+c assumption of control 接管
2w1tK assurance 担保；保险；转易；转易书
M []OHw assurance of interest 权益的转易
>Q2). E at 19XX price 按一九ＸＸ年价格计算
R{3CW^1 at a discount 按赔价计算；按贴水价格计算；打折扣
bEpMaBN at a premium 按溢价计算；按升水价格计算
LpWI>sNv at call 通知付款；按通知
9N
Le&o at constant market price 按固定市价计算
l]5% at constant price 按固定价格计算
|-kEGLH[*V at cost 按成本计算
jxY-u+B at current market price 按当时市价计算；按现时市价计算
$Ub}p[L at current price 按当时价格计算；按现时价格计算
U6{dI@|B at factor cost 按要素成本计算；按生产要素成本计算
4;<DJ.XlN= at money-of-the-day price 按付款当日价格计算
h5onRa *7 at or better 按指定或较佳价位〔买卖指令〕
pMN<p[MB at par 按面值计算；平价
UC!5
wVY at sight 见票即付
|~ $7X at the close 按收市盘
iHz[Zw^.s at the opening 按开市盘
hx!`F attestation 见证；见证条款
N lt4 ) at-the-money option 平价期权
YFx=b!/ s attorney 受权人；受托代表人
:XS"# ^aJ attornment 新拥有人承认书
Dd/} Ya(Gi attributable profit 可归属利润
h~h a attributable share value 可归属股份价值
rSy aZ6# Auckland Stock Exchange 奥克兰证券交易所
0j@Ix EPs auction 拍卖
9~Xg#{ auctioneer 拍卖商
Fk$@Yy+}e audit 审计；核数
dF,DiRD Audit Commission 审计署
i$O#%12l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XiG88Kwv 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〕
<xF?~7 audit review 帐目审查
{wu!6\:<?? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N(R,8GF5G audited account 审计帐目；经审计的帐目
3
jh|y, audited annual account 经审计的周年帐目
wo(j}O- audited balance sheet 经审计的资产负债表
+89o`u_l% auditor 核数师；核数主任；审计师
N1?
iiv auditor's certificate 核数师证明书；审计师证明书
C4_t_N auditor's report 核数师报告；审计师报告
4A~)b"j 5 Aussie bond 澳元债券
T 46{*( austerity budget 紧缩预算
V_]-`?S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
oNSz& )LP Australia All Ordinaries Index 澳洲所有普通股票指数
cEi<}9r Australian Dollar [AUD] 澳元
a;p6?kv Australian Options Market 澳大利亚期权市场
% +8 Australian Securities Commission 澳洲证券事务监察委员会
=eYO;l
y3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P1Q B` &8F Australian Stock Exchange 澳大利亚证券交易所
\UQ],+H Austrian Schilling [ATS] 奥地利先令
=g2\CIlVU6 authentication 认证；鉴证
)dg U mN authority to purchase 委托购买证；委购书
Kq6qXc\x authorization 认可；核准；授权；授权书
WguV{#=H authorization by direction 指示授权
}}s)
+d authorization by instruction 指令授权
&ps6s.K authorization by warrant 令状授权
ro]L}oE+ authorization of unit trust 单位信托的认可
A Puu_!ez1 authorized agent 指定代理人
Ph\F'xROe authorized capital 法定资本
DZAH" sb authorized clerk 出市员
4` 0;^K. authorized dealer 认可交易商
+-k`x0v authorized financial institution 认可财务机构
/O"0L/hc^ authorized fund 认可基金
gT7I9 (x!W authorized fund house 获授权的基金公司；认可基金公司
$y4M#yv authorized institution 认可机构
JOHp?3 "4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Bcm=G"" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zf")|9j authorized insurer 获授权保险人；获认可承保人
nP)-Y#`~7 authorized investment 特准投资项目
QQ|9>QP authorized person 获授权人
;S = e%:zb authorized representative 获授权代表
V9]uFL authorized share capital 法定股本
{q2<KRU2+# automated quotation system 自动报价系统
Px#4pmz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Sh47c4{ 自动交易系统〔香港期货交易所有限公司〕
m [#%/ automatic adjustment mechanism 自动调整机制
)XZ,bz*jn automatic adjustment system 自动调整系统
m-#d8sD2C Automatic Clearing House 自动票据交换所
]=p WZ~A automatic exchange rates accumulation system 自动化汇率累集系统
3DHvaq q7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,,2_/u\"/i automatic teller machine [ATM] 自动柜员机
L`bo#,eg6 autopay 自动转帐
~l4Q~' available assets 可用资产
Cj=J;^vf available fiscal reserve 现存财政储备
b6$4Ul-. available profit 可用利润
@%7/2 k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X)FQ%(H< average 平均；平均数；海损
{&b-}f"m average basic salary 平均基本薪金
^)'| |Ly average consumer expenditure 平均消费开支；一般消费开支
,DQ
>&_DK average cost 平均成本
],# ZPUn average cost of land production 增辟土地平均成本
m&{rBz0 average daily turnover 平均每日成交额
$q=h c u average daily wage rate 平均每日工资率
IT7:QEfKU average expenditure pattern 平均开支模式
PE +qYCpP9 average growth rate 平均增长率
)%1&/uN) average net fixed assets 固定资产平均净值
M{y|7e%K average of relatives 相对价格平均数
c'[( d5^| average price 平均价格
CTh1;U20 average propensity to consume 平均消费倾向；一般消费倾向
j[ BgP\&, average propensity to save 平均储蓄倾向；一般储蓄倾向
! -@SS> average rate 平均率
wf^cyCR0 average revenue 平均收入；平均收益
_4 De!q0( average stock 平均库存；平均存货
lHRK'? Q average yearly rent 平均年租
^&e;8d |f{ avoidance of double taxation 避免双重课税
4>d[qr*< avoidance of tax 避税
