A:
lA/-fUA A share Ａ股；甲类股份
NjEi.]L*fX abatement of tax 减税；减扣免税额
N5sVRL" 7 ABN AMRO Bank N.V. 荷兰银行
~:f..|JM above-the-line expenditure 线上项目支出；经常预算支出
Lkx~>U
above-the-line receipt 线上项目收入；经常预算收入
nC% qdzT ABSA Asia Limited 南非联合亚洲有限公司
mS![J69( absolute change 绝对数值变更
?jlz:Z4 absolute expenditure 实际开支
>jIn&s!} absolute guideline figure 绝对准则数字
t ;h`nH[ absolute interest 绝对权益
L_vl%ii- absolute order of discharge 绝对破产解除令
Z10}xqi!X absolute profit margin 绝对利润幅度
! {G0' absolute value 实值；绝对值
vMEN14;yH_ absolutely vested interest 绝对既得权益
;e5PoLc absorbed cost 已吸收成本；已分摊成本
J-dB absorption 吸收；分摊；合并
t $Rc
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t4v'X}7q] ACB Finance Limited 亚洲商业财务有限公司
zEW+1-=)+7 acceptable form of reciprocity 合理的互惠条件
g:JSy acceptable rate 适当利率；适当汇率
R3|4|Jl GR acceptance agreement 承兑协议
U-fxlg|-C acceptance for honour 参加承兑
+8N6tw/& acceptor 承兑人；接受人；受票人
1a{r1([) acceptor for honour 参加承兑人
J({D~ accident insurance 意外保险
C,l,fT Accident Insurance Association of Hong Kong 香港意外保险公会
o&%v"# H2 accident insurance scheme 意外保险计划
mi Q*enZi accident year basis 意外年度基准
^-k"gLg accommodation 通融；贷款
k"& o)*d accommodation bill 通融票据；空头票据
QtKcv7:4 accommodation party 汇票代发人
Wmcd{MOS account balance 帐户余额；帐户结余
j`RG Moq account book 帐簿
X7L:cVBg account collected in advance 预收款项
,jis@]: account current book 往来帐簿
T&]-p:mg^ account of after-acquired property 事后取得的财产报告
ur'<8pDb$ account of defaulter 拖欠帐目
fuUtM_11 account payable 应付帐款
naf ~#==vc account payee only [A/C payee only] 只可转帐；存入收款人帐户
s)qrlv5H account receivable 应收帐款
#vV]nI<MF. account receivable report 应收帐款报表
? F
#&F account statement 结单；帐单；会计财务报表
65~E<)UJ account title 帐户名称；会计科目
N?vb^? accountant's report 会计师报告
Vl5>o$G|<. Accountant's Report Rules 会计师报告规则
% mT/y%&: accounting and auditing procedure 会计与审计程序；会计与核数程序
n
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(=7"zE Cq# accounting basis 会计基础
[%dsq`b# accounting by Official Receiver 破产管理署署长呈交的帐目
<5z!0m-G Accounting Circular 《会计通告》
.@OQ$ D < accounting class 会计类别
*%KIq/V accounting date 记帐日期；会计结算日期
" E2 0Y"[h accounting for money 款项核算
lY
tt|J Accounting Officer 会计主任
zG ='U accounting period 会计报告期；会计期
>t cEx( accounting policy 会计政策；会计方针
AtCT accounting practice 会计惯例
OmWEa accounting principle 会计准则
S^p b9~ accounting record 会计记录
{\1bWr8!U accounting report 会计报告
&]n }fq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X13+n2^8] Accounting Society of China 中国会计学会
:zKW[sF accounting statement 会计报表
=figat accounting system 会计制度；会计系统
:Pdh##k accounting transaction 会计事项；帐务交易
z U[pn)pe accounting treatment 会计处理
E72N=7v" accounting year 会计年度
wz:e\ ! accretion 增值；添加
06.%9R{ accrual 应计项目；应累算数目
f~mwDkf?L accrual basis 应计制；权责发生制
:P_h_Tizv accrual basis accounting 应计制会计；权责发生制会计
.2JZ7 accrue 应累算；应计
Ly2,*\7 accrued benefit 应累算利益
!F P ] accrued charges 应计费用
}}TPu8Rl accrued cumulative preference share dividend 应累算的累积优先股股息
%;QK5L accrued expenses 应累算费用
ZSQiQ2\) accrued interest payable 应付利息；应计未付利息
8m
iJQIq accrued interest receivable 应收利息；应计未收利息
s|<n7 =J accrued right 累算权益
[ m:cO6DM, accruing profit 应累算的利润
_ $>);qIP4 accumulated fiscal reserve 累积财政储备
-&2Z/qM&! accumulated profit 累积利润；滚存溢利
j13- ?fQ& accumulated reserve 累积储备
j_90iP^5: accumulation of surplus income 累积收益盈余
lF(v<drkB acquired assets 既得资产
ck] I ? acquisition 收购；购置；取得
y{mt *VA4 acquisition cost 购置成本
e#HPU acquisition expenses 购置费用
AJ i+JO- acquisition of 100% interest 收购全部股权
t!rrYBSCr acquisition of control 取得控制权
0 j!<eN= acquisition of fixed assets 购置固定资产
8X`DFe J acquisition of shell “买壳”
xFp$JN acquisition price 收购价
Fc`IRPW< act of God 天灾
rwj+N%N acting partner 执事合伙人
}>@SyE 'Q active market 买卖活跃的市场；交投畅旺的市场；旺市
Gn
9oInY1 active partner 积极参与的合伙人
3<XuJ1V& active trading 交投活跃
_ =I1 actual circulation 实际流通
x] wi& actual cost 实际成本
Cty{ actual expenditure 实际开支；实际支出
L3I$ K+c actual income 实际入息；实际收入；实际收益
^O7sQ7V"f= actual market 现货市场
N@PwC ( actual price 现货价；实际价格
ir. RO7f actual profit 实际利润
'M6+(`x actual quotation 实盘；实际价位；实际报价
Z OPK actual year basis 按实际年度计算
?=Ceo#Er actuals 实货
6i nAnC@ I actuarial investigation 精算调查
)=GPhC/sw actuarial principle 精算原则
7#j.y f4 actuarial report 精算师报告
&Pme4IHtm Actuarial Society of Hong Kong 香港精算学会
5 OWyxO3{ actuarial valuation 精算师估值
}d}sC\>U actuary 精算师
P.Bw fa ad referendum agreement 暂定协议；有待覆核的协定
P,pC Z+H ad valorem duty 从价税；按值征税
ZbT$f^o}M] ad valorem duty system 从价税制
u4FD}nV ad valorem fee 从价费
}d; 2[f R) ad valorem tariff 从价关税
FLG"c690 additional allowance 额外免税额
rGNa[1{kRs additional amount for unexpired risk 未过期风险的额外款额
*C Xc{{ additional assessable profit 补加应评税利润
8:c=h/fa
additional assessment 补加评税
grE(8M additional commitment 额外承担
b|.Cqsb additional commitment vote 额外承担拨款
AjEy@ / additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lv/im/]v additional dependent parent allowance 供养父母额外免税额
9Zd\ 6F, additional provision 额外拨款
qZF&^pCF} additional stamp duty 附加印花税
Z4Q]By:/L additional tax 补加税罚款；补加税款
} .045 Wuu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?`e@ o? adjudged bankrupt 被裁定破产
RN 4?]8 adjudicated bankrupt 裁定破产人
G?@W; o) adjudication fee 裁定费；评定印花税额手续费；评估契据费
N,lr~ 6) adjudication of bankruptcy 裁定破产；宣告破产
`PAQv+EYz adjudication of insolvency 裁定无力偿还债务
tgG
8pL adjusted actual 经调整的实数；调整后的实数
D*2*FDGI adjusted current assets 经调整的流动资产；调整后的流动资产
I H=$
w c adjusted figure 经调整的数字；调整后的数额
eZa7brC| adjusted liabilities 经调整的负债；调整后的负债
2F*>&n&Db7 adjusted loss 经调整的亏损；调整后的亏损
ZMlBd}H 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
&!4E3&+2m adjusted profit 经调整的利润；调整后的利润
vrb@::sy0T adjusted surplus 经调整的盈余额；调整后的盈余额
^k7I+A adjusted value 经调整的价值；调整后的价值
.?s jr4 adjustment 调整；修订；理算〔保险〕
( U# ,; adjustment centre 调剂中心
pW.WJ`Rk adjustment lag 调整过程的时间差距；调整时差
vC>2% Zgf- adjustment mechanism 调整机制
y}oA!<#3 adjustment of loss 亏损调整
ByP<-Deh adjustment process 调整过程；调整程序
v#{Nh8 n adjustment range 调整幅度
}=v4(M `% administered exchange rate 受管制汇率
]@Y!,bw& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
rfVQX<95=/ administration expenses 行政费用
7+f6? administration fee 手续费；行政费
uM va5 o administration in bankruptcy 破产管理
}0\SNpVN administration order 遗产管理令
\:Tq0|]Px administrator 管理人；遗产管理人
^_3Ey administrator of the estate 遗产管理人
Gr\jjf` admission of debt 债项承认书
vdn)+fZ;
admission of proof 接纳债权证明
75p9_)>96 advance 放贷款项；垫付款项；预支款项；预付款项
VD& wO 'U advance account 暂支帐目；预付款帐户
2?%4|@*H? advance compensation 预付补偿金
WqefH{PB advance from shareholder 股东垫款
I~F&@ advance pending reimbursement 预支以待日后付还
X@[5nyILf advanced economy 先进经济体系
E8Kk )7 advancement 预付；预付财产
oQh;lb advances warrant 垫款令
;taZixOH advancing 贷出
nI?*[y} adverse balance 逆差
][l5S*CC_ adverse exchange 逆汇
\y?*} L advertisement addressed to shareholders 在报章刊登的致股东通告
|DW^bv advice for collection 托收通知书
yLLA:5Q1 advice of drawing 提款通知书；汇票通知书
n:4 0T1: q advice of payment 付款通知
Dti-*LB1 Advisory Committee [Securities and Futures Commission]
%8I^&~E1 谘询委员会〔证券及期货事务监察委员会〕
'fK=;mM Advisory Committee on Diversification 经济多元化谘询委员会
E h;Ia6} affidavit 誓章；遗产申报誓章
Gi-pi=#&cs affidavit of no receipt 述明无收款的誓章
DZL(G [ affiliate 联号；联营公司；附属公司
2m*ugBO; affiliated company 附属公司；联号；联营公司
!bLCha\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
vcy1itY affordability 负担能力
**__&X p1 African Development Bank [AfDB] 非洲开发银行
X sJ`x after-acquired property 事后取得的财产
ha|2u(4 after-hours dealing 市后交易
h(nE)j after-tax profit 税后盈利；税后利润；税后溢利
SE(<(w agency agreement 代理协议
0y<9JvN$9 agency expenses 代理机构的开支
gmu .8 agency fee 代理费
gYbvCs8O! Agency Law 《代理法》
3F;0a ;[ agent 代理人；承销人
<5KoK! H agent of company 公司代理人
Z\C"/j<y agent's fee 代理人费；经纪费
_Q^jk0K8ga aggregate 总计；总数；总体数字
8bMw.u=F aggregate amount 总款额；总额
qDswFs( aggregate assets and liabilities 总体资产与负债
"fNv(> -7s aggregate at constant price 按固定价格计算的总体数字
*vBhd2HO aggregate demand 总需求
pHVDug3 aggregate gross position 总持仓量
7.NL> :lu aggregate limit 总限额
b *| ?7 aggregate of salaries tax 合计薪俸税
sR PQr ? aggregate performance 总体表现；总体业绩
UE_>@_T aggregate supply 总体供应
zB y%$5~Fw aggregate surplus 总盈余
0|va}m`<3G aggregate total 整体总额
P/~dY[6m aggregate value 总值；合计价值
myXGMN$ i aggregated basis 合计基准
>@4Ds"Ye"O aggregated net chargeable income 合计应课税入息实额
$(J)F-DB i aggregation 合并计算；合计；总和
`$ bQ8$+Ci aggregation of incomes of husband and wife 夫妇入息合并计算
$aXYtHI aggregation of property 财产的总和
Jnt
r"a-4 agio 差价；贴水
gDfM} 2]/ 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》
/Y\q&} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+A,cdi9z 《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@9k` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P'_ aNU 《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》
4b yh,t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*X|%H-Q: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》
q{,yas 7} agreement for a settlement 授产协议
0x'Fi2= ` agreement for assignment 转让协议
$\4O r agreement for sale 售卖协议；买卖协议
mMhe,8E& agreement for sale and purchase 买卖协议
& #q%#M: agreement for the payment of interest 支付利息协议
Z#%77!3 agreement for the repayment of money 还款协议
&@7|_60 agreement of reinsurance 再保险协议
0\ $Lnwp_ Agricultural Bank of China 中国农业银行
NVC$8imip air passenger departure tax 飞机乘客离境税
#@5 jOi Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dj0D u^ v4 airport tax 机场税
^e YJ7&t alcohol duty 酒精税
|("5 :m alienation 让与；让渡；转让
QQ,w:OjA0 alimony 生活费；赡养费
nDchLVw All Ordinaries Index [AOI] 所有普通股指数
[qt^ gy) all risks 全险；综合险
~b4fk^u`+ All Sales Record for Stock Market 《股票市场成交报告》
T?5F0WKi Allied Capital Resources Limited 新联财务有限公司
-H_7GVSnl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oWOH #w allocation letter 拨款信件
wIbc8ze allocation of fund 分配款项；预留款项
2gjA>ET`N allocation of profit 利润分配；溢利分配
tQ?}x#J allocation warrant 拨款令
:TWHmxch allotment 分配；配股
!C0=
h allotment notice 股份配售通知；配股通知
`V0]t_*D allotment of shares 股份分配
]gj@r[ allowable 可获宽免；免税的
UuA=qWC allowable business loss 可扣除的营业亏损
:Ws3+OI'm3 allowable expenses 可扣税的支出
&jPsdv h allowance 免税额；津贴；备抵；准备金
#$fFp allowance for debts 债项的免税额
4 ]8PF allowance for depreciation by wear and tear 耗损折旧免税额
55N/[{[ allowance for funeral expenses 殡殓费的免税额
I `KN8ll allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)Zm E " allowance for repairs and outgoings 修葺及支出方面的免税额
9k"nx , " allowance to debtor 给债务人的津贴
,9 M \`6 alteration of capital 资本更改
TT&!WbA-Hk alternate trustee 候补受托人
g-(xuR^* amalgamation 合并
AAl`bhx'n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C ILk ambit of charges 征税范围；收费范围
->#7 _W amended valuation 经修订的估值
O "h+i>|l American Commodities Exchange 美国商品交易所
p0YTZS ]h American Express Bank Limited 美国运通银行
hQ 8{
A7 American Stock Exchange 美国证券交易所
1Q;` <= amortization 摊销
F RF}V@~ amount due from banks 存放银行同业的款项
p9sxA|O=y
amount due from banks abroad 存放海外银行同业的款项
S I(8.$1 amount due from holding companies 控股公司欠款
9VY_gi=vL amount due from local banks 存放本港银行同业的款项
t[
MRyi)LF amount due to banks 银行同业的存款
mLYB6 amount due to banks abroad 海外银行同业的存款
) D`_V.,W amount due to holding companies 控股公司存款
xO@OkCue amount due to local banks 本港银行同业的存款
UX9o amount due to outport banks 外埠银行同业的存款
@<sP1`1 amount for note issue 发行纸币的款额
&\K#UVDyhh amount of bond 担保契据的款额
t r} $82Po amount of consideration 代价款额
#sHP\|rA amount of contribution 供款数额
DpR%s" ,Q amount of indebtedness 负债款额
Q& \k"X 1 amount of principal of the loan 贷款本金额
,J#5Y. amount of rates chargeable 应征差饷数额
8+ W^t I amount of share capital 股本额
ZqGq%8\.s amount of sums assured 承保款额
?0<3"2Db~ amount of variation 变动幅度
[)=FZF6kG amount of vote 拨款数额
8YJ({ Ou_ amount payable 应付款额
vtT:c.~d amount receivable 应收款额
S {H8}m|MW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i\'N1S<D analysis 分析
#75;%a8 ancillary risk 附属风险
dA~6{*) annual account 周年帐目；周年帐目报表；年度决算；年结
<.2Z{;z annual accounting date 年结日期
+L r0i_al annual allowance 每年免税额；年积金；年度津贴；年津
ro{MD s annual balance 年度余额
%"6IAt annual disposable income 每年可动用收入
tpD?-`9o annual estimates 周年预算
U|QDV16f annual fee 年费
^eRuj)$5A annual general meeting 周年大会
koU.`l. annual growth rate 年增率；每年增长率
T_dd7Ym'8 annual long-term supplement 长期个案每年补助金
ublY!Af annual pensionable emolument 可供计算退休金的年薪
zkOgL9
(_8 annual report 年报
k|D!0^HE[ Annual Report on the Consumer Price Index 《消费物价指数年报》
HKwGaCj` annual return 周年报表；周年申报表；每年报税表格
pf_ /jR Annual Return Rules 《周年报表规则》
V_kE" W) annual review of consumer prices 每年消费物价回顾
`4qKQJw annual roll-forward basis 逐年延展方式
>A/=eW/q annual salary 年薪
+*q@= P, annual statement 年度报表；年度决算表
,L;vN6~ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
K&h6#[^\d annuitant 年金受益人
9vu8koL annuity 年金
s$_#T annuity contract 年金合约
5PPpX = \ annuity on human life 人寿年金
:Eyv= = antecedent debt 先前的债项
:S12=sFl$ ante-dated cheque 倒填日期支票
^d*>P|n*@e anticipated expenditure 预期开支
@gc"- V*-/ anticipated net profit 预期纯利
0Pk-FSY|f anticipated revenue 预期收入
bph*X{lFK anti-inflation measure 反通货膨胀措施
*@nUas 2" anti-inflationary stance 反通货膨胀立场
F{ ,O+\ apparent deficit 表面赤字
08a|]l i apparent financial solvency 表面偿债能力
pS;dvZ apparent partner 表面合伙人
9_3M}|V$^e application for personal assessment 个人入息课税申请书
`%3p.~> application of fund 资金应用
mtHz6+ application to release as liquidator and to destruct the books of accounts and documents
b3lpNJ J 申请免除清盘人职务及毁灭帐簿与文件
+kL(lBv' appointed actuary 委任精算师
(SK5pU appointed auditor 委任核数师；委任审计师
beE % %C]X appointed trustee 委任的受托人
3~ZVAg[c appointer 委任人
w ZAXfNA apportioned pro rata 按比例分摊
;g
jp&g9Q apportionment 分配；分摊
KT71%? P Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
59J9V3n a apportionment formula 分摊方程式
;7k7/f : apportionment of estate duty 遗产税的分摊
Ui !|!V- appraisal 估价；评估
~*[4DQ[\ appreciable growth 可观增长
sEyl\GL appreciable impact 显着影响
C:MGi7f appreciable increase 可观增长
h +D=/:B appreciation 增值；升值
XH$|DeAFM appreciation against other currencies 相对其他货币升值
ZiYz sn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J94YMyOo appreciation tax 增值税
)fc"])&8 appropriation 拨款；拨用；拨付
T
l(uqY?9 appropriation account 拨款帐目
P'9io!Z-s Appropriation Bill 拨款法案
d/rz0L appropriation-in-aid system 补助拨款办法
4CT9-2UC approved assets 核准资产
I>F h*2 approved basket stock 认可一篮子证券
il pZ/Rs approved budget 核准预算
$#3<rcOq approved charitable donation 认可慈善捐款
[Od9,XBa approved charitable institution 认可慈善机构
a' o8n6i approved currency 核准货币；认可货币
@|% ICG c approved estimates 核准预算
S@NhEc approved estimates of expenditure 核准开支预算
}AZx/[k
|z approved overseas insurer 核准海外保险人
t`t :qko approved overseas trust company 核准海外信托公司
k+GnF00N^8 approved pooled investment fund 核准汇集投资基金
-Bv1}xf=6 approved provident fund scheme 认可公积金计划
I} fcFL 8 approved provision 核准拨款
^Jl!WH=20} approved redeemable share 核准可赎回股份
.+ L_!A approved regional stock 认可地区性证券
D s,"E#? approved retirement scheme 认可退休金计划
B\ >}X_\4 approved subordinated loan 核准附属贷款
QYw4kD} arbitrage 套戥；套汇；套利
Z)T@`B6
arbitrageur 套戥者；套汇者
| O+># arbitrary amount 临时款项
5>[sCl- arrangement 措施；安排；协定
o+Ti$`2<O7 arrears 欠款
NG!cEo:2aa arrears of pay 欠付薪酬
s1 ^mk] arrears of revenue 逾期未收税款；逾期未收的帐项
::Q); articles of association 组织章程；组织细则；组织章程细则
8421-c6y> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^ O Xr: P ascertainment of profit 确定利润
@ TPgA(5NR "Asia Clear" “亚洲结算系统”
) a\DS yr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.O%1)p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U2>dwn Asian Development Fund [ADF] 亚洲发展基金
V& j.>Y Asian dollar bond 亚洲美元债券
m- S33PG{ Asian dollar market 亚洲美元市场
= *;Xc-_ Asian dollar rate 亚洲美元利率
cU5"c)$' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+;wqX]SD & Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ji)4WG /1 asked price 沽盘；喊价；索价；卖方报价
H0b6ZA%n assessable income 应评税入息
W*rU,F|9 assessable loss 应评税亏损
#[0\ =B - assessable profit 应评税利润
G9y12HV assessable value 应评税值
&G@-yQ assessed profit 估定利润
~eV!!38
J assessed value 经评估价值
.m ]=JC5' assessment 评税；评定；估价；评税单
B XK::M+ assessment number 评税编号；估价编号
CX ]\ Q-y assessment of additional tax 补加税评税
&c<}++'h assessment of performance 业绩评估；实绩评价
+`s&i% {1> Assessor 评税主任
_`X#c-J asset price bubbles 资产价格泡沫
E4v_2Q
-w asset-backed securities 具资产保证的证券
I L>/PuZku assets accretion 资产增值
n@07$lY@; assets and liabilities 资产与负债
W]y Clx \ assets betterment statement 资产递增表；资产改进表
Y zBA{FE assets lending 实物放款；有抵押贷款
e9Ul A assets of the company passing on the death 死者去世时转移的公司资产
yhtvr5z1 assets pledged as security for liabilities 用作负债抵押的资产
I~]Q55 assets portfolio 资产投资组合
_+Jf.n20 assets price 资产价格
DNW2;i<hsz assets quality 资产质素
+{C9uY)$vf assets realization 资产变现
Mi/ &$" = assets refinancing arrangement 资产再集资安排
}$0xt' q& assets securitization 资产证券化
@`kiEg'Q assets situated outside Hong Kong 在香港以外地方的资产
xf^<ec assets stripping 削减资产；拆卖资产
CmJ?_> assets value 资产值
=, C9O assignee 承让人
D-o7y c"K assignment 转让；转让书；转让契
.W@(nQ -< assignment of interest 权益转让
/[20e1 w! assignment of letters patent and trade mark 专利证书及商标转让
KCJN< assignment of property 物业转让；物业转让书
I| W'n-4Y assignment right 转让权
'Wf?elB+ assignor 转让人
CCW%G, $U9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
pyg!rf- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
oTF^<I-C associate member 附属会员
`\/toddUh[ associated body corporate 相联法人团体
8NaL{j1` associated company 相联公司；联属公司
/]/>jz> associated corporation 相联法团
o9m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8:P *z 公认会计师公会〔英国〕
d`9W Association of Futures Exchange Brokers 香港期货经纪协会
c?!YFm Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q:Y6fbt<7 association of underwriters 承保人组织
$Wr\ [P: assumption of control 接管
fjIcB+Z assurance 担保；保险；转易；转易书
cS D._"P assurance of interest 权益的转易
@cu D8<\i at 19XX price 按一九ＸＸ年价格计算
}A4nJ>`tq at a discount 按赔价计算；按贴水价格计算；打折扣
Y8)E]D at a premium 按溢价计算；按升水价格计算
F-BJe] at call 通知付款；按通知
Lh8bQH at constant market price 按固定市价计算
)%iRZ \`f at constant price 按固定价格计算
/OQK/
t63 at cost 按成本计算
>aEL;V=}P at current market price 按当时市价计算；按现时市价计算
O!+nF]V4f at current price 按当时价格计算；按现时价格计算
gohAp at factor cost 按要素成本计算；按生产要素成本计算
QU^/[75Ea0 at money-of-the-day price 按付款当日价格计算
zVM4BT( at or better 按指定或较佳价位〔买卖指令〕
@gt)P4yE at par 按面值计算；平价
`6a]|7|f at sight 见票即付
U/T4i# at the close 按收市盘
^ckj3Y#; at the opening 按开市盘
*0%4 l_i attestation 见证；见证条款
J0^{,eY< at-the-money option 平价期权
"| K f'/r attorney 受权人；受托代表人
#*!+b attornment 新拥有人承认书
1&"-*) attributable profit 可归属利润
IFiTTIlT0 attributable share value 可归属股份价值
:{[<g] ( Auckland Stock Exchange 奥克兰证券交易所
Eo%UuSi auction 拍卖
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@6^8B?w; auctioneer 拍卖商
ZlthYuJ audit 审计；核数
Q`H#
fS~ Audit Commission 审计署
<"* "1(wN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
p/r~ n'g$ 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〕
'UY[ap audit review 帐目审查
2q)T y9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;aq `N}d audited account 审计帐目；经审计的帐目
/&CUspb audited annual account 经审计的周年帐目
`vudS? audited balance sheet 经审计的资产负债表
Mv|vRx^b auditor 核数师；核数主任；审计师
|2z}Xm5\ auditor's certificate 核数师证明书；审计师证明书
c p$.,V auditor's report 核数师报告；审计师报告
[}z?1Gj;W( Aussie bond 澳元债券
e#tIk;9Xz austerity budget 紧缩预算
#nKRTb+{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:Df)"~/mO+ Australia All Ordinaries Index 澳洲所有普通股票指数
Vl< `|C> Australian Dollar [AUD] 澳元
'<TD6j Bs Australian Options Market 澳大利亚期权市场
z VdKYs i^ Australian Securities Commission 澳洲证券事务监察委员会
=(%*LY!Xc Australian Society of Certified Practising Accountants 澳洲执业会计师公会
cn$5:%IK Australian Stock Exchange 澳大利亚证券交易所
VSh !4z1 Austrian Schilling [ATS] 奥地利先令
g[M]i6h2 authentication 认证；鉴证
*2`:VFEV authority to purchase 委托购买证；委购书
?4,@,
ae& authorization 认可；核准；授权；授权书
0A.PD rM: authorization by direction 指示授权
I-, >DLG authorization by instruction 指令授权
A^- iHm authorization by warrant 令状授权
0{ Bf 9cH authorization of unit trust 单位信托的认可
sc%dh?m7 authorized agent 指定代理人
kfXS_\@iW1 authorized capital 法定资本
`mrCu>7 authorized clerk 出市员
gt/!~f0 r authorized dealer 认可交易商
.:8[wI_f authorized financial institution 认可财务机构
@l{I[pp authorized fund 认可基金
PB+\jj authorized fund house 获授权的基金公司；认可基金公司
2 l(Dee Y authorized institution 认可机构
"J& (:(: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
VgA48qZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ilv _D~|
authorized insurer 获授权保险人；获认可承保人
e8{^f] 5 authorized investment 特准投资项目
FuuS"G,S authorized person 获授权人
Ir/:d]N* authorized representative 获授权代表
9\AS@SH{^T authorized share capital 法定股本
jn^fgH ? automated quotation system 自动报价系统
3 T1P$E" m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Wab .|\c 自动交易系统〔香港期货交易所有限公司〕
J?IC~5*2 automatic adjustment mechanism 自动调整机制
ENq"mwV| automatic adjustment system 自动调整系统
G?<pBMy Automatic Clearing House 自动票据交换所
`E W!- v) automatic exchange rates accumulation system 自动化汇率累集系统
\-OC|\{32 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i:d`{kJ|[ automatic teller machine [ATM] 自动柜员机
.fEw k autopay 自动转帐
_IxamWpX$ available assets 可用资产
/'4Q{8.a available fiscal reserve 现存财政储备
"U{,U`@? available profit 可用利润
akC>s8tqlA Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;g9% & average 平均；平均数；海损
5mavcle{4r average basic salary 平均基本薪金
nW GR5*e: average consumer expenditure 平均消费开支；一般消费开支
Vv7PCaq average cost 平均成本
P?J kP average cost of land production 增辟土地平均成本
Rg&19 }BU average daily turnover 平均每日成交额
Lm|al.Z average daily wage rate 平均每日工资率
<tuS,. average expenditure pattern 平均开支模式
ln#\sA?iG average growth rate 平均增长率
5
`=KyHi:b average net fixed assets 固定资产平均净值
h<Wg 3o average of relatives 相对价格平均数
b[srG6{ & average price 平均价格
io2@}xZF average propensity to consume 平均消费倾向；一般消费倾向
y(v_-6b average propensity to save 平均储蓄倾向；一般储蓄倾向
yp+F<5o average rate 平均率
}9CrFTbx; average revenue 平均收入；平均收益
g$w6kz_[ average stock 平均库存；平均存货
~z iexZ=N average yearly rent 平均年租
C[8Kl D avoidance of double taxation 避免双重课税
:l"dYfl avoidance of tax 避税
