A:
I 09 W= A share Ａ股；甲类股份
V!+iq*Z| = abatement of tax 减税；减扣免税额
3"7Q[9O j ABN AMRO Bank N.V. 荷兰银行
v*?8 :>:} above-the-line expenditure 线上项目支出；经常预算支出
JFVx& above-the-line receipt 线上项目收入；经常预算收入
6[3X e_ ABSA Asia Limited 南非联合亚洲有限公司
/iFn =pk1? absolute change 绝对数值变更
AN Fes*8j absolute expenditure 实际开支
IQ @9S absolute guideline figure 绝对准则数字
S>0%jCjW absolute interest 绝对权益
`P; r[j" absolute order of discharge 绝对破产解除令
} bv+^# absolute profit margin 绝对利润幅度
PPB/-F]rr absolute value 实值；绝对值
(s,& ,I=@ absolutely vested interest 绝对既得权益
KU,SAcfR7 absorbed cost 已吸收成本；已分摊成本
c$ !?4z_. absorption 吸收；分摊；合并
Qc3d<{7\~ absorption rate 吸收率；摊配率；分摊率
7K\v= ACB Finance Limited 亚洲商业财务有限公司
bRxI7 ' acceptable form of reciprocity 合理的互惠条件
Ze~P6 acceptable rate 适当利率；适当汇率
Uv(R^50> acceptance agreement 承兑协议
22ON=NN acceptance for honour 参加承兑
k_,7#:+ acceptor 承兑人；接受人；受票人
A7Ql%$v7^ acceptor for honour 参加承兑人
ICN>kJ\;M accident insurance 意外保险
q*UHzE:LI Accident Insurance Association of Hong Kong 香港意外保险公会
bW6| &P}X accident insurance scheme 意外保险计划
~i"=:D accident year basis 意外年度基准
F<,pAxl~@ accommodation 通融；贷款
*~)6 sm accommodation bill 通融票据；空头票据
T;92 M}\ accommodation party 汇票代发人
ua F- 3 account balance 帐户余额；帐户结余
oZiW4z*Wh account book 帐簿
k~ 8-E u1 account collected in advance 预收款项
ik(Du/ account current book 往来帐簿
/P*XB%y account of after-acquired property 事后取得的财产报告
JB~^J5#[Oh account of defaulter 拖欠帐目
o'#& =h$_ account payable 应付帐款
S&` 6pN account payee only [A/C payee only] 只可转帐；存入收款人帐户
6kH6" account receivable 应收帐款
jg710.v: account receivable report 应收帐款报表
tTy !o= account statement 结单；帐单；会计财务报表
5v)^4(
) account title 帐户名称；会计科目
<{kPa_`' accountant's report 会计师报告
_u[tv, Accountant's Report Rules 会计师报告规则
1?Y>Xz accounting and auditing procedure 会计与审计程序；会计与核数程序
)XDBK* ! Accounting Arrangements 《会计安排》
Z< i }XCE accounting basis 会计基础
jw:z2:0~ accounting by Official Receiver 破产管理署署长呈交的帐目
;qgo= Accounting Circular 《会计通告》
2R&\qZ< accounting class 会计类别
7#R)+ accounting date 记帐日期；会计结算日期
|#2WN- accounting for money 款项核算
{ LvD\4h" Accounting Officer 会计主任
N:<$]x> accounting period 会计报告期；会计期
'5BD%#[ accounting policy 会计政策；会计方针
3 J#LxYK accounting practice 会计惯例
ty,oj33 accounting principle 会计准则
KV_/fa~Ry accounting record 会计记录
=~+ WJN accounting report 会计报告
=xo0T 6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o pTXI* QA Accounting Society of China 中国会计学会
^v; )6a2 accounting statement 会计报表
Y)1/f EM accounting system 会计制度；会计系统
)%K<pIk accounting transaction 会计事项；帐务交易
!zX() V
accounting treatment 会计处理
L+8ar9es accounting year 会计年度
INN} xZ accretion 增值；添加
Xf`e 4 accrual 应计项目；应累算数目
u}iuf_ accrual basis 应计制；权责发生制
lcdhOjz!N accrual basis accounting 应计制会计；权责发生制会计
,u
`xneOs accrue 应累算；应计
^X96yj'? accrued benefit 应累算利益
oV vA`} accrued charges 应计费用
j L|6i-?! accrued cumulative preference share dividend 应累算的累积优先股股息
=
wD#H@ h accrued expenses 应累算费用
/Q;wz!V$ accrued interest payable 应付利息；应计未付利息
q 6> eb accrued interest receivable 应收利息；应计未收利息
L
BbST! accrued right 累算权益
"N}t =3i$ accruing profit 应累算的利润
JY"jj}H]| accumulated fiscal reserve 累积财政储备
,.<mj !YE accumulated profit 累积利润；滚存溢利
[./FzlA s accumulated reserve 累积储备
?@ oF@AEx= accumulation of surplus income 累积收益盈余
K W .4 9 acquired assets 既得资产
cqG6di7# acquisition 收购；购置；取得
<+k&8^:bi acquisition cost 购置成本
EV?}oh"x acquisition expenses 购置费用
H>C bMz1u acquisition of 100% interest 收购全部股权
O-(V`BZe acquisition of control 取得控制权
}p ~2lOI acquisition of fixed assets 购置固定资产
Ek L2nI acquisition of shell “买壳”
u_k[< & $ acquisition price 收购价
iJzBd7 act of God 天灾
WWunS|B! acting partner 执事合伙人
`dZ|Ko%k active market 买卖活跃的市场；交投畅旺的市场；旺市
.TGw+E1k active partner 积极参与的合伙人
( DiduS J active trading 交投活跃
?@'&<o0p# actual circulation 实际流通
aD: #AmbJ actual cost 实际成本
>&(#p@ # actual expenditure 实际开支；实际支出
)pHtsd. eP actual income 实际入息；实际收入；实际收益
1{a%V$S[ actual market 现货市场
4qid+ [B actual price 现货价；实际价格
Wlc&QOfF actual profit 实际利润
g+#awi7 actual quotation 实盘；实际价位；实际报价
cX b*d|-|N actual year basis 按实际年度计算
o !tC{"g actuals 实货
K?uZIDo actuarial investigation 精算调查
+x2JC' -H actuarial principle 精算原则
CYaN;HV@_ actuarial report 精算师报告
7X>IS#W] Actuarial Society of Hong Kong 香港精算学会
q_b!+Y actuarial valuation 精算师估值
< A,V/'] actuary 精算师
*5fe B# ad referendum agreement 暂定协议；有待覆核的协定
@su<h\) ad valorem duty 从价税；按值征税
&D<R;>iI ad valorem duty system 从价税制
` g] ad valorem fee 从价费
G=:/v ad valorem tariff 从价关税
yNvAT>H additional allowance 额外免税额
QL7b<xDQC* additional amount for unexpired risk 未过期风险的额外款额
1&dtq,|N additional assessable profit 补加应评税利润
E=8'! additional assessment 补加评税
zy,SL
|6: additional commitment 额外承担
fmW{c mr| additional commitment vote 额外承担拨款
RD dnOzx additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Ev7.! additional dependent parent allowance 供养父母额外免税额
al2lC #Sy additional provision 额外拨款
1=)M15 additional stamp duty 附加印花税
ZwUBeyxS=c additional tax 补加税罚款；补加税款
tpJA~!mG3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Q4u.v,sE adjudged bankrupt 被裁定破产
?AyxRbk adjudicated bankrupt 裁定破产人
d>p' A_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
` s7pM adjudication of bankruptcy 裁定破产；宣告破产
aw*]b.f adjudication of insolvency 裁定无力偿还债务
flmQNrC.8 adjusted actual 经调整的实数；调整后的实数
.a@12J(I adjusted current assets 经调整的流动资产；调整后的流动资产
PeJ#9hI~rQ adjusted figure 经调整的数字；调整后的数额
n j s: adjusted liabilities 经调整的负债；调整后的负债
dxX` \{E adjusted loss 经调整的亏损；调整后的亏损
]h S:0QE 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
m4/qxm"Dx: adjusted profit 经调整的利润；调整后的利润
Vm%G
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~F,~^r!Jtu adjusted value 经调整的价值；调整后的价值
aKj|gwo! adjustment 调整；修订；理算〔保险〕
b? );
D adjustment centre 调剂中心
]R T adjustment lag 调整过程的时间差距；调整时差
s 47R,K$ adjustment mechanism 调整机制
w KM9fs adjustment of loss 亏损调整
=|? `5 !A adjustment process 调整过程；调整程序
gzs \C{4D adjustment range 调整幅度
b?}mQ! administered exchange rate 受管制汇率
0+C cNY9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7"(Zpu administration expenses 行政费用
`>sOOA administration fee 手续费；行政费
D {+@ ,C7B administration in bankruptcy 破产管理
u$d[&|`>_ administration order 遗产管理令
<\#' o} administrator 管理人；遗产管理人
UePkSz9EU administrator of the estate 遗产管理人
'-v:"%s| admission of debt 债项承认书
W![K#r5T admission of proof 接纳债权证明
[^"*I.Z_ advance 放贷款项；垫付款项；预支款项；预付款项
^C'S-2nGH advance account 暂支帐目；预付款帐户
KqG b+N-@ advance compensation 预付补偿金
~[Tcl advance from shareholder 股东垫款
D kWp advance pending reimbursement 预支以待日后付还
J+P<zC advanced economy 先进经济体系
ga
+,
P advancement 预付；预付财产
<wS J K advances warrant 垫款令
"-& K!Vfs advancing 贷出
y RxrfAdS adverse balance 逆差
Vgj#-7bdyi adverse exchange 逆汇
a
8k2*u advertisement addressed to shareholders 在报章刊登的致股东通告
V}s/knd advice for collection 托收通知书
_.JQ h advice of drawing 提款通知书；汇票通知书
L3%frIUd advice of payment 付款通知
{xZ Y4b2 Advisory Committee [Securities and Futures Commission]
B/ 4M;G~ 谘询委员会〔证券及期货事务监察委员会〕
0b{jox\!B Advisory Committee on Diversification 经济多元化谘询委员会
ps <E f affidavit 誓章；遗产申报誓章
.)tv'V/ affidavit of no receipt 述明无收款的誓章
0 f@+o}i=) affiliate 联号；联营公司；附属公司
uY5|Nmiu affiliated company 附属公司；联号；联营公司
)V1xL_hx/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.
Vb|le(7 affordability 负担能力
@ [;'b$T$ African Development Bank [AfDB] 非洲开发银行
64u(X^i after-acquired property 事后取得的财产
G=cRdiy`C after-hours dealing 市后交易
t<v.rb after-tax profit 税后盈利；税后利润；税后溢利
:`N&BV agency agreement 代理协议
TanWCt4r agency expenses 代理机构的开支
ZO%^r%~s agency fee 代理费
LQ~|VRR X< Agency Law 《代理法》
0
P YYG agent 代理人；承销人
bY P8 agent of company 公司代理人
oLoc jj~T agent's fee 代理人费；经纪费
@6 "MhF aggregate 总计；总数；总体数字
liS' aggregate amount 总款额；总额
8!2)=8|f aggregate assets and liabilities 总体资产与负债
sO Lh'x f. aggregate at constant price 按固定价格计算的总体数字
2_w pj;E aggregate demand 总需求
*HD(\;i-$ aggregate gross position 总持仓量
+ Csb8 aggregate limit 总限额
-PPwX~;! aggregate of salaries tax 合计薪俸税
Z,)H f aggregate performance 总体表现；总体业绩
+v
B}E aggregate supply 总体供应
2 'fd4 rE5 aggregate surplus 总盈余
O!"K'Bm aggregate total 整体总额
:tZsSK aggregate value 总值；合计价值
dUv@u ! }B aggregated basis 合计基准
J,W $\V]p aggregated net chargeable income 合计应课税入息实额
$ +WXM$N aggregation 合并计算；合计；总和
X;!* D aggregation of incomes of husband and wife 夫妇入息合并计算
Dl/ C?Fll aggregation of property 财产的总和
D/E5&6 agio 差价；贴水
AOg '4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
&| (K#|^@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"pDU v^ie 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2 ,nhs,FZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ic&~iqQ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
uj3`M9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#2^0z`-\_z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F${sEtH agreement for a settlement 授产协议
Qf_N,Bq{a agreement for assignment 转让协议
X`g<"Ka agreement for sale 售卖协议；买卖协议
(1CP]5W agreement for sale and purchase 买卖协议
5~h )pt47 agreement for the payment of interest 支付利息协议
C|]c#X2t3 agreement for the repayment of money 还款协议
M]o]D;N~ l agreement of reinsurance 再保险协议
vl /!w2 Agricultural Bank of China 中国农业银行
}[eUAGhDU air passenger departure tax 飞机乘客离境税
3V]dl)en% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NV./p `k airport tax 机场税
Hdyl]q-(P alcohol duty 酒精税
$ #!oejLD alienation 让与；让渡；转让
ft/k- 64 alimony 生活费；赡养费
\IQG%L{ All Ordinaries Index [AOI] 所有普通股指数
Uc!k) o#= all risks 全险；综合险
3N > V
sl All Sales Record for Stock Market 《股票市场成交报告》
W"%n5) Allied Capital Resources Limited 新联财务有限公司
]2-Qj)mZ] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
jsA x;Z:QT allocation letter 拨款信件
QDxs+<# allocation of fund 分配款项；预留款项
N #v[ YO`. allocation of profit 利润分配；溢利分配
HW[&q allocation warrant 拨款令
1HO;~NJ]m allotment 分配；配股
2(d allotment notice 股份配售通知；配股通知
UwW@}cy,L allotment of shares 股份分配
8~T}BC allowable 可获宽免；免税的
vE x'~_+a9 allowable business loss 可扣除的营业亏损
w~6/p allowable expenses 可扣税的支出
le^Fik
allowance 免税额；津贴；备抵；准备金
wbWC &X. allowance for debts 债项的免税额
ll5 ;09 allowance for depreciation by wear and tear 耗损折旧免税额
\8#[AD*@s2 allowance for funeral expenses 殡殓费的免税额
IS8 sJ6") allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V~PGmn[ V allowance for repairs and outgoings 修葺及支出方面的免税额
]n4PM=hz allowance to debtor 给债务人的津贴
;C-ds alteration of capital 资本更改
}h1BAKg alternate trustee 候补受托人
{eU>E /SQ amalgamation 合并
!Mw/j `* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
UG.:D';3, ambit of charges 征税范围；收费范围
v^eAQoFLhN amended valuation 经修订的估值
>C,0}lj American Commodities Exchange 美国商品交易所
rZ,qHM American Express Bank Limited 美国运通银行
MZ%J
]Nd American Stock Exchange 美国证券交易所
i @:^b_ amortization 摊销
-$!r+4|q amount due from banks 存放银行同业的款项
2l,>x amount due from banks abroad 存放海外银行同业的款项
P:g!~&Q amount due from holding companies 控股公司欠款
\:h7,[e amount due from local banks 存放本港银行同业的款项
&</)k|.A6\ amount due to banks 银行同业的存款
FTUfJIVN( amount due to banks abroad 海外银行同业的存款
t!wbT79/ amount due to holding companies 控股公司存款
pOK=o$1V8 amount due to local banks 本港银行同业的存款
;ZB=@@l ( amount due to outport banks 外埠银行同业的存款
Vw ; iE=L amount for note issue 发行纸币的款额
<
R"Y^]P= amount of bond 担保契据的款额
PoZ$3V$(Lz amount of consideration 代价款额
fKEDe>B5 amount of contribution 供款数额
%(s| amount of indebtedness 负债款额
=X(N+(1~ amount of principal of the loan 贷款本金额
' sAkrl8kt amount of rates chargeable 应征差饷数额
ty!DMg # amount of share capital 股本额
6\l F amount of sums assured 承保款额
t _ CMsp amount of variation 变动幅度
# >_t[ 9; amount of vote 拨款数额
.;31G0<w2 amount payable 应付款额
u"5/QB{ amount receivable 应收款额
J4]"@0 ?6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Hd4 ~v0eS analysis 分析
iM!V4Wih6 ancillary risk 附属风险
7r,GdP . annual account 周年帐目；周年帐目报表；年度决算；年结
V@+sNM annual accounting date 年结日期
jA8Bmwt;w annual allowance 每年免税额；年积金；年度津贴；年津
H`<u2fo|p annual balance 年度余额
1<h@ ^s ; annual disposable income 每年可动用收入
/7B3z}rd annual estimates 周年预算
R[ F`b annual fee 年费
H5]q*D2 annual general meeting 周年大会
. +2:~%v6 annual growth rate 年增率；每年增长率
4grV2xtX annual long-term supplement 长期个案每年补助金
3K(/ = annual pensionable emolument 可供计算退休金的年薪
v$` 3}<3- annual report 年报
(M;d*gN r Annual Report on the Consumer Price Index 《消费物价指数年报》
E_& ;.hw annual return 周年报表；周年申报表；每年报税表格
?p6@uM\Q7 Annual Return Rules 《周年报表规则》
L7- JK3/E annual review of consumer prices 每年消费物价回顾
%D-!< )z annual roll-forward basis 逐年延展方式
N]8/l:@ annual salary 年薪
L m$K R!z annual statement 年度报表；年度决算表
^Zpz@T>m 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
$lB!Q8a$ annuitant 年金受益人
mr[ 1F]G annuity 年金
gT[] "ZT7 annuity contract 年金合约
<> HI(6\@Z annuity on human life 人寿年金
D0\*WK $ antecedent debt 先前的债项
[)} `w;# ante-dated cheque 倒填日期支票
k=t{o anticipated expenditure 预期开支
wR 2`*.O anticipated net profit 预期纯利
Nba1!5 :M anticipated revenue 预期收入
LB7 $&.m'B anti-inflation measure 反通货膨胀措施
&%3}'&EBv anti-inflationary stance 反通货膨胀立场
T#E,^|WEk apparent deficit 表面赤字
M+-odLltw apparent financial solvency 表面偿债能力
`-s]d q apparent partner 表面合伙人
|@rf#,hTDp application for personal assessment 个人入息课税申请书
XwIHIG} application of fund 资金应用
rU>l(O'b application to release as liquidator and to destruct the books of accounts and documents
_ y'g11 \
申请免除清盘人职务及毁灭帐簿与文件
;|= 5)KE appointed actuary 委任精算师
5:+x7Ed appointed auditor 委任核数师；委任审计师
"kt7m appointed trustee 委任的受托人
Aa-OMo;~ appointer 委任人
NxH%%>o> apportioned pro rata 按比例分摊
H5vg s2R apportionment 分配；分摊
9~ V(wG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c -~i=C] apportionment formula 分摊方程式
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U0fV apportionment of estate duty 遗产税的分摊
/L`qOr2E appraisal 估价；评估
/.m x\_$ appreciable growth 可观增长
z\k 6."e_& appreciable impact 显着影响
Hm 0;[i appreciable increase 可观增长
$W;r S7b appreciation 增值；升值
L.9@rwfI appreciation against other currencies 相对其他货币升值
(=%0 x"' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s7`2ky()kz appreciation tax 增值税
_B&;z $ appropriation 拨款；拨用；拨付
Y qKQm+G appropriation account 拨款帐目
!y1qd Appropriation Bill 拨款法案
Ux);~P`/o appropriation-in-aid system 补助拨款办法
ZjK'gu8* approved assets 核准资产
@gx]3t*]I approved basket stock 认可一篮子证券
YFcMU5_F approved budget 核准预算
|Ntretz`\ approved charitable donation 认可慈善捐款
!':y8(Ou approved charitable institution 认可慈善机构
Q >h7H{c approved currency 核准货币；认可货币
0 4ceDe approved estimates 核准预算
!9S!zRy@ approved estimates of expenditure 核准开支预算
y7b>>|C approved overseas insurer 核准海外保险人
,[| i^ approved overseas trust company 核准海外信托公司
2j^8{Agz approved pooled investment fund 核准汇集投资基金
V#&S&dn approved provident fund scheme 认可公积金计划
Y,KSr|vG approved provision 核准拨款
q\s>Oe6$ approved redeemable share 核准可赎回股份
uq!d8{IMu approved regional stock 认可地区性证券
27JZwlzZ approved retirement scheme 认可退休金计划
i:R_g] approved subordinated loan 核准附属贷款
i1qmFvksl arbitrage 套戥；套汇；套利
b5
AP{
# arbitrageur 套戥者；套汇者
2a k*a I arbitrary amount 临时款项
=VSUE
Pq arrangement 措施；安排；协定
E_xCRfw_i] arrears 欠款
U4NA'1yo arrears of pay 欠付薪酬
+ VhD]! arrears of revenue 逾期未收税款；逾期未收的帐项
mnYzn[d3U articles of association 组织章程；组织细则；组织章程细则
c=B! \J<1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
HvG~bZN ascertainment of profit 确定利润
,7Q b 24A "Asia Clear" “亚洲结算系统”
mj& 4FQ#O* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
t%s(xz#1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
avMre_@V Asian Development Fund [ADF] 亚洲发展基金
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#D,gx Asian dollar bond 亚洲美元债券
? D@WXE0a Asian dollar market 亚洲美元市场
cS|W&IH1 Asian dollar rate 亚洲美元利率
% &$s0=+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p^QppM94 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$.Qq:(O:6 asked price 沽盘；喊价；索价；卖方报价
d-UQc2r assessable income 应评税入息
Eye.#~ assessable loss 应评税亏损
d r=h;[Q' assessable profit 应评税利润
?&XpwJw:~ assessable value 应评税值
Dv B RK}' assessed profit 估定利润
dJ,,yA* assessed value 经评估价值
=W'{xG} assessment 评税；评定；估价；评税单
y(6*)~Dh assessment number 评税编号；估价编号
h"$], = assessment of additional tax 补加税评税
K"=I,Vr: assessment of performance 业绩评估；实绩评价
$gcC}tX Assessor 评税主任
@3Mp>u/ asset price bubbles 资产价格泡沫
<QRRD*\ asset-backed securities 具资产保证的证券
uWr vkLGN assets accretion 资产增值
Qvhy9C r; assets and liabilities 资产与负债
nxx&aq(._ assets betterment statement 资产递增表；资产改进表
FHyyZ{" assets lending 实物放款；有抵押贷款
:W}M$5 | assets of the company passing on the death 死者去世时转移的公司资产
X|p Ow," assets pledged as security for liabilities 用作负债抵押的资产
WaDd ZIz4 assets portfolio 资产投资组合
U NescZ assets price 资产价格
U=KFbL1Q assets quality 资产质素
X_J(P? assets realization 资产变现
$-BM`Zt0; assets refinancing arrangement 资产再集资安排
[G} l; assets securitization 资产证券化
0(az 80
p assets situated outside Hong Kong 在香港以外地方的资产
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/EZ\q assets stripping 削减资产；拆卖资产
_Dg|Iz,Uh assets value 资产值
a.G ;s2> assignee 承让人
6tT*b@/_o assignment 转让；转让书；转让契
qa ) Qf,` assignment of interest 权益转让
k9o LJ<.k assignment of letters patent and trade mark 专利证书及商标转让
!Im{-t assignment of property 物业转让；物业转让书
Ub*O*nre assignment right 转让权
GPU,.s"&( assignor 转让人
R(cM4T.a associate 有联系的人；有关连人士；相联者；合伙人；联系人
M N. $a9m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r| 0wIpi6Q associate member 附属会员
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Q2[ associated body corporate 相联法人团体
C1SCV^# associated company 相联公司；联属公司
H1kx Y]_/ associated corporation 相联法团
gK>aR ^* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T.#Vma 公认会计师公会〔英国〕
L 3^+`e Association of Futures Exchange Brokers 香港期货经纪协会
+ Awo\;@, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~&T%u.u 7 association of underwriters 承保人组织
lX|d:HFtP assumption of control 接管
L[.RV*sL assurance 担保；保险；转易；转易书
r2x I bZ assurance of interest 权益的转易
m\ (crkN
at 19XX price 按一九ＸＸ年价格计算
#TKByOcD2! at a discount 按赔价计算；按贴水价格计算；打折扣
i.6+ CA at a premium 按溢价计算；按升水价格计算
~{gV`nm=J at call 通知付款；按通知
^Y+P(o$HM at constant market price 按固定市价计算
vvcA-k? at constant price 按固定价格计算
zQyt 1&! at cost 按成本计算
=S}SZYw l at current market price 按当时市价计算；按现时市价计算
`l`)Cs;a at current price 按当时价格计算；按现时价格计算
Ld:U~M- at factor cost 按要素成本计算；按生产要素成本计算
Ny )N at money-of-the-day price 按付款当日价格计算
Ga#5xAI{a at or better 按指定或较佳价位〔买卖指令〕
G[z 4 $0f at par 按面值计算；平价
nEboet-#D0 at sight 见票即付
gKWsmx![" at the close 按收市盘
:PF6xL& at the opening 按开市盘
0l>4Umxr{J attestation 见证；见证条款
-k"5GUc| at-the-money option 平价期权
#u<n . attorney 受权人；受托代表人
5Uha,Q9SA attornment 新拥有人承认书
NE2P
"mY attributable profit 可归属利润
ubQZTA x attributable share value 可归属股份价值
jxNnrIA Auckland Stock Exchange 奥克兰证券交易所
kF29~ auction 拍卖
0}iND$6@a auctioneer 拍卖商
FJ(}@U}57 audit 审计；核数
t w%z!u[a Audit Commission 审计署
tg' 2 v/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`78) |a*R. 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
[5sa1$n96G audit review 帐目审查
s'yT}XQ;r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b1ma(8{{{ audited account 审计帐目；经审计的帐目
3"y,Ut KGa audited annual account 经审计的周年帐目
Ht=h9}x"g audited balance sheet 经审计的资产负债表
}D\ i1/Y auditor 核数师；核数主任；审计师
~_Q1+ ax} auditor's certificate 核数师证明书；审计师证明书
aX{i auditor's report 核数师报告；审计师报告
l#k&&rI5x. Aussie bond 澳元债券
4<Q^/-W austerity budget 紧缩预算
Rx%SeM 2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;<)<4N" Australia All Ordinaries Index 澳洲所有普通股票指数
xN=:*#Z"pb Australian Dollar [AUD] 澳元
[$AOu0 J Australian Options Market 澳大利亚期权市场
bAZ x*qE= Australian Securities Commission 澳洲证券事务监察委员会
0mD=Rjb*a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l.`f^K=8 Australian Stock Exchange 澳大利亚证券交易所
i "J`$u Austrian Schilling [ATS] 奥地利先令
&R;Cm]jt authentication 认证；鉴证
K \_JG $(9 authority to purchase 委托购买证；委购书
lD\ vq 2 authorization 认可；核准；授权；授权书
OX[pK_:`l authorization by direction 指示授权
$~FnBD%|{ authorization by instruction 指令授权
" -a CF authorization by warrant 令状授权
C)xM>M_CB authorization of unit trust 单位信托的认可
[/IN 820t authorized agent 指定代理人
Nr#" 5<W authorized capital 法定资本
2 E*h,Mo authorized clerk 出市员
o"-*,:Qe authorized dealer 认可交易商
pZaOd;t authorized financial institution 认可财务机构
.P5OUK authorized fund 认可基金
T? Y/0znB* authorized fund house 获授权的基金公司；认可基金公司
95%QF;h authorized institution 认可机构
}{( J *T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+JrbC/& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(n 0h#% authorized insurer 获授权保险人；获认可承保人
n+9rx]W, authorized investment 特准投资项目
-K*&I! authorized person 获授权人
!au%D? w authorized representative 获授权代表
N497"H</ authorized share capital 法定股本
0; BX automated quotation system 自动报价系统
X [r\ Qa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'|^<|S_+K 自动交易系统〔香港期货交易所有限公司〕
nht? 58 automatic adjustment mechanism 自动调整机制
2~(\d\k automatic adjustment system 自动调整系统
h1+lVAQbT Automatic Clearing House 自动票据交换所
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automatic exchange rates accumulation system 自动化汇率累集系统
( Y>|P Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>y{oC5S automatic teller machine [ATM] 自动柜员机
L92vb zP autopay 自动转帐
D3xy J available assets 可用资产
Q@w=Jt< available fiscal reserve 现存财政储备
Tj
v)jD available profit 可用利润
B(B77SOb Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.qGfLvx% average 平均；平均数；海损
gOL-b9W average basic salary 平均基本薪金
|QcE5UC average consumer expenditure 平均消费开支；一般消费开支
N~t4qlC/ average cost 平均成本
w_h} c$;GK average cost of land production 增辟土地平均成本
CPt62j8 average daily turnover 平均每日成交额
1b4/ average daily wage rate 平均每日工资率
I("lG Y average expenditure pattern 平均开支模式
Kdr7JQYzuz average growth rate 平均增长率
*j"u~ N F average net fixed assets 固定资产平均净值
FQW{c3%qZ average of relatives 相对价格平均数
*p Q'w average price 平均价格
fNnX{Wq average propensity to consume 平均消费倾向；一般消费倾向
@=G6fW: average propensity to save 平均储蓄倾向；一般储蓄倾向
qnCJrY6] average rate 平均率
5nSi29C average revenue 平均收入；平均收益
NGq@x%T average stock 平均库存；平均存货
?@YABl average yearly rent 平均年租
F\IJ im-Rh avoidance of double taxation 避免双重课税
a7Yz X 5 n avoidance of tax 避税
