A:
Gl@}b\TB A share Ａ股；甲类股份
/$NZj" # abatement of tax 减税；减扣免税额
f7_EqS=( ABN AMRO Bank N.V. 荷兰银行
E +$%88 above-the-line expenditure 线上项目支出；经常预算支出
PA_54a9/< above-the-line receipt 线上项目收入；经常预算收入
7 _*k< W7| ABSA Asia Limited 南非联合亚洲有限公司
]> dCt< absolute change 绝对数值变更
aH!2zC\:T absolute expenditure 实际开支
py8)e7gX= absolute guideline figure 绝对准则数字
a(BEm_l3 absolute interest 绝对权益
{i09e1 absolute order of discharge 绝对破产解除令
K[~fpQGbV1 absolute profit margin 绝对利润幅度
Nxd<#p absolute value 实值；绝对值
{ * &Wc Os absolutely vested interest 绝对既得权益
N& 683z absorbed cost 已吸收成本；已分摊成本
5U!yc7eBI/ absorption 吸收；分摊；合并
n?=d)[] absorption rate 吸收率；摊配率；分摊率
B{ptP4As- ACB Finance Limited 亚洲商业财务有限公司
}cPH}[ $zF acceptable form of reciprocity 合理的互惠条件
ljw(cUM acceptable rate 适当利率；适当汇率
-h?ed'e/zz acceptance agreement 承兑协议
6b6rM%B.oD acceptance for honour 参加承兑
EFqYEDXW acceptor 承兑人；接受人；受票人
)W 1tBi acceptor for honour 参加承兑人
wYLi4jYm accident insurance 意外保险
4ZAnq{nR4 Accident Insurance Association of Hong Kong 香港意外保险公会
uKL4cr@ accident insurance scheme 意外保险计划
@j/|U04_ Z accident year basis 意外年度基准
j{?ogFfi accommodation 通融；贷款
vl,Ff9 accommodation bill 通融票据；空头票据
p|f5w"QcH accommodation party 汇票代发人
4u.Fy<+@4M account balance 帐户余额；帐户结余
2 YV*U_\L account book 帐簿
o M~;du account collected in advance 预收款项
Pv#>j\OR& account current book 往来帐簿
Un.u{$po account of after-acquired property 事后取得的财产报告
lc qpwSk account of defaulter 拖欠帐目
V9dJNt'Ui account payable 应付帐款
41Nm+$m account payee only [A/C payee only] 只可转帐；存入收款人帐户
z D z"Dn9 account receivable 应收帐款
;?K>dWf3f account receivable report 应收帐款报表
%Xfy .v account statement 结单；帐单；会计财务报表
{I:nza account title 帐户名称；会计科目
zlhHSy K accountant's report 会计师报告
nQ 5N\RAZ Accountant's Report Rules 会计师报告规则
c ?(X (FQ accounting and auditing procedure 会计与审计程序；会计与核数程序
Y$\c_#/] Accounting Arrangements 《会计安排》
RP1sQ6 $ accounting basis 会计基础
[42EqVR accounting by Official Receiver 破产管理署署长呈交的帐目
$YztLcn Accounting Circular 《会计通告》
r-aCa/4y! accounting class 会计类别
"k'P
#v{f accounting date 记帐日期；会计结算日期
lc8zF5 accounting for money 款项核算
8EBy5X}US Accounting Officer 会计主任
dtDT^~ accounting period 会计报告期；会计期
zHu w[ accounting policy 会计政策；会计方针
\zMx~-2oN accounting practice 会计惯例
5dXDL~/2p accounting principle 会计准则
j
: $Ruy accounting record 会计记录
4!k 0 accounting report 会计报告
.s8u? 1b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&o]ic(74c? Accounting Society of China 中国会计学会
&s>E~M0+J accounting statement 会计报表
j+6`nN7L accounting system 会计制度；会计系统
pHKGK7 S- accounting transaction 会计事项；帐务交易
(S)jV 0 accounting treatment 会计处理
&RL
j^A! accounting year 会计年度
NB=!1;^J accretion 增值；添加
6
#m:= accrual 应计项目；应累算数目
T_NN.Ol accrual basis 应计制；权责发生制
qvN`46c accrual basis accounting 应计制会计；权责发生制会计
aWTvowA accrue 应累算；应计
T }r}uw` accrued benefit 应累算利益
7LrWS83 accrued charges 应计费用
)r|Pm-:A{ accrued cumulative preference share dividend 应累算的累积优先股股息
7~
=r9-&G accrued expenses 应累算费用
|J:kL3g accrued interest payable 应付利息；应计未付利息
@||GMA+| accrued interest receivable 应收利息；应计未收利息
UJ^MS4;I3 accrued right 累算权益
! a!^'2 accruing profit 应累算的利润
3:ELYn accumulated fiscal reserve 累积财政储备
xwjiNJ Gj accumulated profit 累积利润；滚存溢利
*\"+/ accumulated reserve 累积储备
,J O Nc9 accumulation of surplus income 累积收益盈余
;cD &qheDV acquired assets 既得资产
..a@9#D acquisition 收购；购置；取得
/4wPMAlb acquisition cost 购置成本
L[a A4` acquisition expenses 购置费用
E~K5n2CI acquisition of 100% interest 收购全部股权
l1uv]t < acquisition of control 取得控制权
$_orxu0W acquisition of fixed assets 购置固定资产
O Zn40"` acquisition of shell “买壳”
mF`%Z~}b acquisition price 收购价
';iLk[ act of God 天灾
gH<A.5 xy acting partner 执事合伙人
Ca k-J~= active market 买卖活跃的市场；交投畅旺的市场；旺市
7:Be.(a active partner 积极参与的合伙人
t=BXuFiu active trading 交投活跃
Z.E@aml\
actual circulation 实际流通
=?oYEO7 actual cost 实际成本
sMHP=2## actual expenditure 实际开支；实际支出
uz'MUT(68 actual income 实际入息；实际收入；实际收益
-(1GmU5v( actual market 现货市场
D9/PVd&# actual price 现货价；实际价格
OkfnxknZ| actual profit 实际利润
|:)ARH6l# actual quotation 实盘；实际价位；实际报价
{T'M4y=)i actual year basis 按实际年度计算
_<m yM2z actuals 实货
rcU*6`IWA actuarial investigation 精算调查
''3b[< actuarial principle 精算原则
dk[MT'DV actuarial report 精算师报告
aYrbB# Actuarial Society of Hong Kong 香港精算学会
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% 3v.Z actuarial valuation 精算师估值
o%_Hmd;_' actuary 精算师
a=&{B'^G ad referendum agreement 暂定协议；有待覆核的协定
Uf\,U8U B ad valorem duty 从价税；按值征税
\@F~4, VT ad valorem duty system 从价税制
u81@vEK:_ ad valorem fee 从价费
HBiUp$(mB ad valorem tariff 从价关税
nz_1Fu>g| additional allowance 额外免税额
>(BAIjF
E\ additional amount for unexpired risk 未过期风险的额外款额
:/~TV additional assessable profit 补加应评税利润
(!"&c*
< additional assessment 补加评税
IEeh9:Km additional commitment 额外承担
u 1)
#^? additional commitment vote 额外承担拨款
uB>OS 1= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6X[Mn2wYW additional dependent parent allowance 供养父母额外免税额
c# <p44> U additional provision 额外拨款
pZV=Co3!I additional stamp duty 附加印花税
MYMg/>f[ additional tax 补加税罚款；补加税款
:=e"D;5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZMGthI}~- adjudged bankrupt 被裁定破产
Z,JoxK2"
adjudicated bankrupt 裁定破产人
E9~}%& adjudication fee 裁定费；评定印花税额手续费；评估契据费
PCs`aVZ adjudication of bankruptcy 裁定破产；宣告破产
H%G|8,4 adjudication of insolvency 裁定无力偿还债务
hyVBQhk adjusted actual 经调整的实数；调整后的实数
%pBc]n @_ adjusted current assets 经调整的流动资产；调整后的流动资产
4Z CD@C adjusted figure 经调整的数字；调整后的数额
45U!\mG adjusted liabilities 经调整的负债；调整后的负债
? u u, w adjusted loss 经调整的亏损；调整后的亏损
V 8-*d E 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
Q~ zs]{\ adjusted profit 经调整的利润；调整后的利润
~Hb2-V adjusted surplus 经调整的盈余额；调整后的盈余额
t*(buAx adjusted value 经调整的价值；调整后的价值
aM!%EaT adjustment 调整；修订；理算〔保险〕
"U o~fJ adjustment centre 调剂中心
BVe c adjustment lag 调整过程的时间差距；调整时差
Pt\GVWi_t adjustment mechanism 调整机制
HMl
M!Xk? adjustment of loss 亏损调整
D V=xqC6} adjustment process 调整过程；调整程序
nk.j7tu adjustment range 调整幅度
FfpP<(4 administered exchange rate 受管制汇率
eiJ~1H X) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7 (pl HW| administration expenses 行政费用
i(an]%'v administration fee 手续费；行政费
QUK v :; administration in bankruptcy 破产管理
Ac8t>;=& administration order 遗产管理令
Mi:i1i
cdn administrator 管理人；遗产管理人
v18OUPPX administrator of the estate 遗产管理人
gH:+$FA admission of debt 债项承认书
$q 9dkt admission of proof 接纳债权证明
$b`~K M O advance 放贷款项；垫付款项；预支款项；预付款项
4H_Q Q6 advance account 暂支帐目；预付款帐户
v&r\Z @% advance compensation 预付补偿金
u )k Q*& advance from shareholder 股东垫款
'@G=xYR advance pending reimbursement 预支以待日后付还
-n~%v0D8c advanced economy 先进经济体系
< gu> 06 advancement 预付；预付财产
mJ JF advances warrant 垫款令
z2IKd 'Wy advancing 贷出
5\.w\ adverse balance 逆差
a_U[!`/ w adverse exchange 逆汇
m,^UD{ advertisement addressed to shareholders 在报章刊登的致股东通告
X-j3=8wPM advice for collection 托收通知书
@ @"abhT advice of drawing 提款通知书；汇票通知书
EPd
advice of payment 付款通知
0;Z ] vl/| Advisory Committee [Securities and Futures Commission]
`L7Cf&W\l8 谘询委员会〔证券及期货事务监察委员会〕
cxpG6c Advisory Committee on Diversification 经济多元化谘询委员会
-s&7zqW affidavit 誓章；遗产申报誓章
^k5# {?I affidavit of no receipt 述明无收款的誓章
fx*Q,} t affiliate 联号；联营公司；附属公司
l9vJ] affiliated company 附属公司；联号；联营公司
V (P 1{g affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"5b4fQ;x affordability 负担能力
Kdr} 7#c African Development Bank [AfDB] 非洲开发银行
; fxrOfb after-acquired property 事后取得的财产
i<-a-Z+^ after-hours dealing 市后交易
4;V;8a\A after-tax profit 税后盈利；税后利润；税后溢利
NEW0dF&) agency agreement 代理协议
qx";G agency expenses 代理机构的开支
t-?#x
agency fee 代理费
w"
,ab j Agency Law 《代理法》
8T}Dn\f agent 代理人；承销人
+Y"HbNz agent of company 公司代理人
ra}t#Xt` agent's fee 代理人费；经纪费
Q= h 37]U+ aggregate 总计；总数；总体数字
)(-aw,i K aggregate amount 总款额；总额
1a_;(T aggregate assets and liabilities 总体资产与负债
S0H|:J aggregate at constant price 按固定价格计算的总体数字
\e' oAhM aggregate demand 总需求
8/ zv3.+[ aggregate gross position 总持仓量
Uc( z| aggregate limit 总限额
X6so)1jJ aggregate of salaries tax 合计薪俸税
r:--DKt aggregate performance 总体表现；总体业绩
Q9{f'B aggregate supply 总体供应
.tA=5 QY, aggregate surplus 总盈余
NKMVp /66D aggregate total 整体总额
L!0}&i;u~5 aggregate value 总值；合计价值
r;@"s g aggregated basis 合计基准
FE3uNfQs| aggregated net chargeable income 合计应课税入息实额
EpB3s{B" aggregation 合并计算；合计；总和
x<1t/o aggregation of incomes of husband and wife 夫妇入息合并计算
yM#
%UeZ\ aggregation of property 财产的总和
O PJ(ub agio 差价；贴水
6[\1Nzy> 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》
\JDxN
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$%.,=~W7 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
j 026CVL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BE)&.}l 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
MN[D)RKh; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
& {=}U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_@! yj agreement for a settlement 授产协议
/>2zKF? agreement for assignment 转让协议
P1dFoQz agreement for sale 售卖协议；买卖协议
hr`,s!0Y agreement for sale and purchase 买卖协议
KskPFXxP agreement for the payment of interest 支付利息协议
dZuPR agreement for the repayment of money 还款协议
FXh*!%"* agreement of reinsurance 再保险协议
SS!b` Agricultural Bank of China 中国农业银行
<[' ucp
air passenger departure tax 飞机乘客离境税
d "OYq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Qb8Z+7 airport tax 机场税
2[i(XG{/ alcohol duty 酒精税
(&Mv!6] alienation 让与；让渡；转让
K)GpQ|4:< alimony 生活费；赡养费
?^WX] SAl All Ordinaries Index [AOI] 所有普通股指数
wo9`-o6 all risks 全险；综合险
S~U5xM^s All Sales Record for Stock Market 《股票市场成交报告》
OlX#1W] Allied Capital Resources Limited 新联财务有限公司
-%TwtO<$'] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
- q&7q allocation letter 拨款信件
X/FR e[R allocation of fund 分配款项；预留款项
G6p R?K+ allocation of profit 利润分配；溢利分配
DWupLJpk;c allocation warrant 拨款令
+do* C =z allotment 分配；配股
GjyTM allotment notice 股份配售通知；配股通知
z[l_<`J$9 allotment of shares 股份分配
^f9>tI{ allowable 可获宽免；免税的
&neB$m3y allowable business loss 可扣除的营业亏损
{m/KD 'b_ allowable expenses 可扣税的支出
ce7 $#
# f allowance 免税额；津贴；备抵；准备金
XwDt8TxL allowance for debts 债项的免税额
8 @r>`c allowance for depreciation by wear and tear 耗损折旧免税额
!im%t9 allowance for funeral expenses 殡殓费的免税额
wU-Cb<^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?d_vD@+\ allowance for repairs and outgoings 修葺及支出方面的免税额
q@i.4>x allowance to debtor 给债务人的津贴
6W9lKD_i alteration of capital 资本更改
/$^SiE +N alternate trustee 候补受托人
{v* X}`.h amalgamation 合并
zqxN/H]z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?MOjtAG0_~ ambit of charges 征税范围；收费范围
)i[K1$x2 amended valuation 经修订的估值
uTvf[%EHW American Commodities Exchange 美国商品交易所
N`O0jH{ American Express Bank Limited 美国运通银行
>N"=10 American Stock Exchange 美国证券交易所
z vwv7JtB amortization 摊销
}ISR +./+ amount due from banks 存放银行同业的款项
qRXHaQi@9 amount due from banks abroad 存放海外银行同业的款项
\ m(>Q amount due from holding companies 控股公司欠款
MbeK{8~E%l amount due from local banks 存放本港银行同业的款项
Z/LYTo$Bz amount due to banks 银行同业的存款
LBIEG_/m amount due to banks abroad 海外银行同业的存款
zS '{F>w amount due to holding companies 控股公司存款
7p M&))R amount due to local banks 本港银行同业的存款
b6g/SIae amount due to outport banks 外埠银行同业的存款
c*",AZ>U amount for note issue 发行纸币的款额
c=<^pCa9t1 amount of bond 担保契据的款额
\6!s";=hQ amount of consideration 代价款额
Ict+|<f amount of contribution 供款数额
`HILsU=| amount of indebtedness 负债款额
oI"gQFGu`u amount of principal of the loan 贷款本金额
8# IEE|1 amount of rates chargeable 应征差饷数额
m5 l& amount of share capital 股本额
3v3`d+;& amount of sums assured 承保款额
S2?)Sb` amount of variation 变动幅度
]W7&ZpF amount of vote 拨款数额
Si68_]:^ amount payable 应付款额
n/^QPR$>. amount receivable 应收款额
(I; lE*> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A_+*b
[P analysis 分析
M7ug <
8i ancillary risk 附属风险
[ZD`t ,x( annual account 周年帐目；周年帐目报表；年度决算；年结
X/H 2c"!t annual accounting date 年结日期
u zL|yxt annual allowance 每年免税额；年积金；年度津贴；年津
zLg_0r*h1 annual balance 年度余额
pIY3ft\ annual disposable income 每年可动用收入
,irc=0M( annual estimates 周年预算
4" eeEs h annual fee 年费
hA+;eXy/ annual general meeting 周年大会
:@S=0|:j annual growth rate 年增率；每年增长率
02 C; annual long-term supplement 长期个案每年补助金
OT#foP annual pensionable emolument 可供计算退休金的年薪
aZ}z/.b] annual report 年报
(, $Lp0mB7 Annual Report on the Consumer Price Index 《消费物价指数年报》
n +dRAIqB annual return 周年报表；周年申报表；每年报税表格
5"w% Annual Return Rules 《周年报表规则》
xLw[
aYy4 annual review of consumer prices 每年消费物价回顾
eNrwkV^ annual roll-forward basis 逐年延展方式
ZWx4/G annual salary 年薪
@}{Fw;,(7n annual statement 年度报表；年度决算表
._<gc;G 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
9mEhZ" annuitant 年金受益人
%3T:W\h annuity 年金
GuQ# annuity contract 年金合约
yn04[PN2 annuity on human life 人寿年金
jR {t=da antecedent debt 先前的债项
iBC IJ!; ante-dated cheque 倒填日期支票
V,eH E5C anticipated expenditure 预期开支
e)oi3d.wJf anticipated net profit 预期纯利
\oO &c anticipated revenue 预期收入
F2v9 XMi anti-inflation measure 反通货膨胀措施
\ $
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.&/A!3pW apparent deficit 表面赤字
xt8@l
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apparent financial solvency 表面偿债能力
9\i^.2& apparent partner 表面合伙人
9 'IDbe{ application for personal assessment 个人入息课税申请书
^@]yiED{g application of fund 资金应用
aq8mD^j -& application to release as liquidator and to destruct the books of accounts and documents
cd$,, 申请免除清盘人职务及毁灭帐簿与文件
}TU2o3Q appointed actuary 委任精算师
o+?Ko=vYw appointed auditor 委任核数师；委任审计师
"~T06!F45 appointed trustee 委任的受托人
a2H_8iQ! appointer 委任人
Q]-r'pYr apportioned pro rata 按比例分摊
)==Qo/N : apportionment 分配；分摊
s_7 6)7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I2C1 mV apportionment formula 分摊方程式
5S 4`.' apportionment of estate duty 遗产税的分摊
r`C t/]c appraisal 估价；评估
XNkQ 0o0 appreciable growth 可观增长
7` t , appreciable impact 显着影响
>IHf5})R appreciable increase 可观增长
0!`!I0 appreciation 增值；升值
( Jk:Qz5 appreciation against other currencies 相对其他货币升值
2_){4+,fu appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6/Z 8/P L appreciation tax 增值税
LdyE*u_ appropriation 拨款；拨用；拨付
=[o/D0-Kn appropriation account 拨款帐目
OoR0>!x Z Appropriation Bill 拨款法案
T4 }q%%7l appropriation-in-aid system 补助拨款办法
k)JwCt.% approved assets 核准资产
UbSD?Ew@35 approved basket stock 认可一篮子证券
IO?6F@( approved budget 核准预算
iD2>-yf approved charitable donation 认可慈善捐款
hj[sxC>z5 approved charitable institution 认可慈善机构
6d YUMqQ approved currency 核准货币；认可货币
@m" P_1`* approved estimates 核准预算
>{j uw& Uu approved estimates of expenditure 核准开支预算
VB{G% !} approved overseas insurer 核准海外保险人
IF|%.%I$!U approved overseas trust company 核准海外信托公司
KT8]/T`U approved pooled investment fund 核准汇集投资基金
&qZ:"k approved provident fund scheme 认可公积金计划
@fSqGsSk approved provision 核准拨款
,YmTx approved redeemable share 核准可赎回股份
)X-TJ+d approved regional stock 认可地区性证券
mOx>p"n approved retirement scheme 认可退休金计划
~
*P9_< approved subordinated loan 核准附属贷款
U6oab9C?k arbitrage 套戥；套汇；套利
E)F"!56lV arbitrageur 套戥者；套汇者
If(IG]>`D arbitrary amount 临时款项
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5&5< arrangement 措施；安排；协定
~kPZh1n` arrears 欠款
$ -f(.S arrears of pay 欠付薪酬
j~Ubpf arrears of revenue 逾期未收税款；逾期未收的帐项
M hg_z.Z articles of association 组织章程；组织细则；组织章程细则
_xU2C<)1& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
WG3 .qLH% ascertainment of profit 确定利润
- Tr*G4 "Asia Clear" “亚洲结算系统”
Q?W}]RW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>]WQ1E[= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5K?%Eo72!= Asian Development Fund [ADF] 亚洲发展基金
+)TOcxF% Asian dollar bond 亚洲美元债券
yy|F6Pq3` Asian dollar market 亚洲美元市场
AN-;*n<' Asian dollar rate 亚洲美元利率
`<d{(9 :+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6w^Fee`>] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8BwJWxBQ asked price 沽盘；喊价；索价；卖方报价
h-[FUPfuw assessable income 应评税入息
Mhze !! assessable loss 应评税亏损
b
`.h +=3 assessable profit 应评税利润
CT#N9 assessable value 应评税值
~UV$(5&- assessed profit 估定利润
,Mw;kevw assessed value 经评估价值
yS(tF`H[ assessment 评税；评定；估价；评税单
OAtn.LU assessment number 评税编号；估价编号
*|k/l I
assessment of additional tax 补加税评税
i fbO< assessment of performance 业绩评估；实绩评价
&(HIBF'O Assessor 评税主任
V cR(9~ asset price bubbles 资产价格泡沫
M]OZS\9.B asset-backed securities 具资产保证的证券
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l"|=_&s assets accretion 资产增值
BA|*V[HBE assets and liabilities 资产与负债
`1"Xj ^
YM assets betterment statement 资产递增表；资产改进表
uSK<{UT~3 assets lending 实物放款；有抵押贷款
$WK~|+"{> assets of the company passing on the death 死者去世时转移的公司资产
~gvw6e*[ assets pledged as security for liabilities 用作负债抵押的资产
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#Q assets portfolio 资产投资组合
`=cOTn52 assets price 资产价格
m;KD@E! assets quality 资产质素
8 ? &u5 assets realization 资产变现
.m\' |% assets refinancing arrangement 资产再集资安排
N b@zn0A(; assets securitization 资产证券化
%QrpFE5 V5 assets situated outside Hong Kong 在香港以外地方的资产
au 5qbP assets stripping 削减资产；拆卖资产
;p 'Ej'E assets value 资产值
%{M&"M v assignee 承让人
: 0RfA% assignment 转让；转让书；转让契
G[5z3 assignment of interest 权益转让
F%>`?NG+c assignment of letters patent and trade mark 专利证书及商标转让
4I^8f||b _ assignment of property 物业转让；物业转让书
C!}9[X!7@: assignment right 转让权
u|]`gsFZ\ assignor 转让人
%t\ ~3pw= associate 有联系的人；有关连人士；相联者；合伙人；联系人
~!{y3thZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZJ|'$=lR associate member 附属会员
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H(o=39s associated body corporate 相联法人团体
7cJh^M associated company 相联公司；联属公司
w(Hio-l= associated corporation 相联法团
42mZ.,< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_l;$<]re\k 公认会计师公会〔英国〕
E<XrX xS1O Association of Futures Exchange Brokers 香港期货经纪协会
T.p:`}Ma Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j:6VWd gq association of underwriters 承保人组织
)w++cC4/5 assumption of control 接管
:=K <2 assurance 担保；保险；转易；转易书
k3B-;%3I; assurance of interest 权益的转易
;J3
(EB at 19XX price 按一九ＸＸ年价格计算
t!,GI& at a discount 按赔价计算；按贴水价格计算；打折扣
nJ-U* yz at a premium 按溢价计算；按升水价格计算
x#_0
6 at call 通知付款；按通知
[Vaw$c-+[y at constant market price 按固定市价计算
6:vdo~ at constant price 按固定价格计算
X m! ; at cost 按成本计算
WMLsKoby at current market price 按当时市价计算；按现时市价计算
N^{+1u7 at current price 按当时价格计算；按现时价格计算
,HLgb}~ at factor cost 按要素成本计算；按生产要素成本计算
J_Pb R b at money-of-the-day price 按付款当日价格计算
>'X[*: Cx at or better 按指定或较佳价位〔买卖指令〕
9xm' 0 ' at par 按面值计算；平价
d2e4=/ A% at sight 见票即付
Zr.6J*& ! at the close 按收市盘
`upxM0gc at the opening 按开市盘
<..|:0 Q&~ attestation 见证；见证条款
_<i*{;kR6 at-the-money option 平价期权
# U j~F attorney 受权人；受托代表人
7xmif YC attornment 新拥有人承认书
#c:b 8rw attributable profit 可归属利润
;,yjkD[mWE attributable share value 可归属股份价值
_ X*
A
Auckland Stock Exchange 奥克兰证券交易所
L'?0*t auction 拍卖
=icynW^Fr auctioneer 拍卖商
z3 :tSjF audit 审计；核数
e ):rr* Audit Commission 审计署
B:Xmc,|, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7#BU d/ 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〕
y.:Z:w6$ audit review 帐目审查
b0_Ih6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$ h( B2 audited account 审计帐目；经审计的帐目
"2'pS<| audited annual account 经审计的周年帐目
PV_q=70%T audited balance sheet 经审计的资产负债表
w_ hGWpm auditor 核数师；核数主任；审计师
7FiQTS B: auditor's certificate 核数师证明书；审计师证明书
Tp7slKc0p auditor's report 核数师报告；审计师报告
41[1_ p( Aussie bond 澳元债券
xrPC austerity budget 紧缩预算
q g+bh Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p7pJ9 0~E Australia All Ordinaries Index 澳洲所有普通股票指数
( wRJ"Nwu Australian Dollar [AUD] 澳元
cKKl\g@} Australian Options Market 澳大利亚期权市场
lp;= f Australian Securities Commission 澳洲证券事务监察委员会
D!oE LZ3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+w ]KK6 Australian Stock Exchange 澳大利亚证券交易所
9
Z D4Gv Austrian Schilling [ATS] 奥地利先令
Cd"iaiTD0 authentication 认证；鉴证
XPt<k&o1, authority to purchase 委托购买证；委购书
Do&/+Ssnu authorization 认可；核准；授权；授权书
PnKgUJoa0 authorization by direction 指示授权
_26<}&]b* authorization by instruction 指令授权
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<X!@ authorization by warrant 令状授权
/T_ G9zc authorization of unit trust 单位信托的认可
c= }#8d. authorized agent 指定代理人
LZB=vc|3/ authorized capital 法定资本
O*ql!9} E{ authorized clerk 出市员
8sG0HI$f+ authorized dealer 认可交易商
oe8sixZ[ authorized financial institution 认可财务机构
L/VlmN_v>s authorized fund 认可基金
$C;) Tlh authorized fund house 获授权的基金公司；认可基金公司
dSkW[r9Z%l authorized institution 认可机构
E?z~)0z2` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^at X/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
cN5, \ I. authorized insurer 获授权保险人；获认可承保人
9y~5@/3 2R authorized investment 特准投资项目
nKzS2 u=:Y authorized person 获授权人
@,Iyn<v{B authorized representative 获授权代表
`bJ+r)+5 authorized share capital 法定股本
& bwhD.:= automated quotation system 自动报价系统
; SS/bS| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#0WGSIht< 自动交易系统〔香港期货交易所有限公司〕
Jmp%%^ automatic adjustment mechanism 自动调整机制
/*+P}__k automatic adjustment system 自动调整系统
_U"9#< Automatic Clearing House 自动票据交换所
: ;nvqb d automatic exchange rates accumulation system 自动化汇率累集系统
J ( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$#k 8xb automatic teller machine [ATM] 自动柜员机
]d}U68$T+ autopay 自动转帐
%` cP|k available assets 可用资产
B 3lP#ckh available fiscal reserve 现存财政储备
m;S!E-W available profit 可用利润
avb'J ^}f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
O{^ET:K@ average 平均；平均数；海损
k-$5H~(PZ average basic salary 平均基本薪金
Ltx eT . average consumer expenditure 平均消费开支；一般消费开支
vt`V<3 average cost 平均成本
cF[L6{Oe average cost of land production 增辟土地平均成本
FC :+[.fi average daily turnover 平均每日成交额
R*l#[ D5A average daily wage rate 平均每日工资率
3 :XF7T average expenditure pattern 平均开支模式
7ktSj}7W] average growth rate 平均增长率
W?n)IBj8 average net fixed assets 固定资产平均净值
Vg 6/ 1 I average of relatives 相对价格平均数
t f VK average price 平均价格
INd:_cT4l average propensity to consume 平均消费倾向；一般消费倾向
g8JO/s5xV average propensity to save 平均储蓄倾向；一般储蓄倾向
Lad8 C average rate 平均率
xIN&>D'|N average revenue 平均收入；平均收益
vn NX)$f average stock 平均库存；平均存货
P9Yw\ average yearly rent 平均年租
0~(K@U># avoidance of double taxation 避免双重课税
YTc
X4cC avoidance of tax 避税
