A:
6EHYIN^D A share Ａ股；甲类股份
} Mh@%2$ abatement of tax 减税；减扣免税额
j3<|X ABN AMRO Bank N.V. 荷兰银行
g;N)K3\2 above-the-line expenditure 线上项目支出；经常预算支出
a4 zq`n|3U above-the-line receipt 线上项目收入；经常预算收入
Zd2B4~V ABSA Asia Limited 南非联合亚洲有限公司
D..dGh.MY absolute change 绝对数值变更
3~Qvp )~ absolute expenditure 实际开支
jm|x=s3}h absolute guideline figure 绝对准则数字
O8& =qZ6T absolute interest 绝对权益
E?L^ L3s absolute order of discharge 绝对破产解除令
p2v+sWO absolute profit margin 绝对利润幅度
i)vbmV absolute value 实值；绝对值
8T:?C~ " absolutely vested interest 绝对既得权益
1qEpQ.:]( absorbed cost 已吸收成本；已分摊成本
RmR-uQU-c absorption 吸收；分摊；合并
3 ID 1> absorption rate 吸收率；摊配率；分摊率
~ULD{Ov'F ACB Finance Limited 亚洲商业财务有限公司
n^H Kf^] acceptable form of reciprocity 合理的互惠条件
xq U@87[_ acceptable rate 适当利率；适当汇率
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WJv<3 acceptance agreement 承兑协议
Q]Kc< [E acceptance for honour 参加承兑
qDMVZb-(# acceptor 承兑人；接受人；受票人
j. @CB` acceptor for honour 参加承兑人
Y[(U~l,a+ accident insurance 意外保险
1@xmzTC Accident Insurance Association of Hong Kong 香港意外保险公会
Dy_ayxm accident insurance scheme 意外保险计划
j -H2h accident year basis 意外年度基准
OGDCC/ accommodation 通融；贷款
aP#nK accommodation bill 通融票据；空头票据
/-in:gX8 accommodation party 汇票代发人
fyRSg B00$ account balance 帐户余额；帐户结余
T#HW{3 account book 帐簿
PWch 9p0U account collected in advance 预收款项
h kifd4# account current book 往来帐簿
S<
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/; account of after-acquired property 事后取得的财产报告
4pYscB account of defaulter 拖欠帐目
67 6r0` account payable 应付帐款
Yq pe2II7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
+,"O#`sy< account receivable 应收帐款
GmjTxNU@ account receivable report 应收帐款报表
BZ '63 account statement 结单；帐单；会计财务报表
!foiGZ3g account title 帐户名称；会计科目
vpnOc2 - accountant's report 会计师报告
(
04clU^F Accountant's Report Rules 会计师报告规则
W%6Y?pf)z accounting and auditing procedure 会计与审计程序；会计与核数程序
vr:5+wew Accounting Arrangements 《会计安排》
ji8)/ accounting basis 会计基础
VL[ } accounting by Official Receiver 破产管理署署长呈交的帐目
:1O49g3R Accounting Circular 《会计通告》
<-Hw@g accounting class 会计类别
>Y3ZK{b accounting date 记帐日期；会计结算日期
Eku+& f@RB accounting for money 款项核算
q_J)68B R Accounting Officer 会计主任
1@$n )r` accounting period 会计报告期；会计期
` oPUf! accounting policy 会计政策；会计方针
EG7.FjnVu accounting practice 会计惯例
y3^>a5z!x accounting principle 会计准则
"DpgX8lG_ accounting record 会计记录
ees ^ j4 accounting report 会计报告
dTATJ)NH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xE0'eC5n^ Accounting Society of China 中国会计学会
F\)?Ntj)>@ accounting statement 会计报表
eeix-Wt*E accounting system 会计制度；会计系统
}$5e!t_K accounting transaction 会计事项；帐务交易
`~+1i5-} accounting treatment 会计处理
dPVl\<L 1 accounting year 会计年度
q]^Q?r<g:: accretion 增值；添加
R9-Ps qmF accrual 应计项目；应累算数目
2k}8` P; accrual basis 应计制；权责发生制
pS) &d4i accrual basis accounting 应计制会计；权责发生制会计
f ^vz accrue 应累算；应计
y%wjQC 0~ accrued benefit 应累算利益
JKJ+RkX f3 accrued charges 应计费用
>3,t`Z : accrued cumulative preference share dividend 应累算的累积优先股股息
V 5 accrued expenses 应累算费用
;oT!\$Mu accrued interest payable 应付利息；应计未付利息
r ?e''r accrued interest receivable 应收利息；应计未收利息
m })EYs1 accrued right 累算权益
dyyGt }}5f accruing profit 应累算的利润
$bh o]~ accumulated fiscal reserve 累积财政储备
Ln3<r&&Jz accumulated profit 累积利润；滚存溢利
IX J6w:E accumulated reserve 累积储备
iN]#XIQ% accumulation of surplus income 累积收益盈余
ej^pFo acquired assets 既得资产
=D}]|ie acquisition 收购；购置；取得
k0 4CSzE"% acquisition cost 购置成本
aR@s.
ll acquisition expenses 购置费用
1P
'_EJ]M acquisition of 100% interest 收购全部股权
;q ;}2 acquisition of control 取得控制权
%1jlXa acquisition of fixed assets 购置固定资产
` yXJaTbo acquisition of shell “买壳”
^5,B6 acquisition price 收购价
g"P!KPrf1p act of God 天灾
0;6 ^fiSY; acting partner 执事合伙人
4w)a AXK active market 买卖活跃的市场；交投畅旺的市场；旺市
A2xfNY< active partner 积极参与的合伙人
T=- $ok`G active trading 交投活跃
aplOo[ actual circulation 实际流通
+j">Ju6Q;. actual cost 实际成本
s${|A = actual expenditure 实际开支；实际支出
Q 9C; _Up actual income 实际入息；实际收入；实际收益
p> #QFd"m actual market 现货市场
6.>l actual price 现货价；实际价格
LNU#NJ^Axt actual profit 实际利润
ML= :&M!ao actual quotation 实盘；实际价位；实际报价
zo{WmV7[| actual year basis 按实际年度计算
9[7Gxmf actuals 实货
qE W3k), actuarial investigation 精算调查
]"DsZI-glW actuarial principle 精算原则
^|+;~3<J actuarial report 精算师报告
`~S ; UG Actuarial Society of Hong Kong 香港精算学会
~UhTy~jya actuarial valuation 精算师估值
`N,q~ @gL actuary 精算师
PL6f**{- ad referendum agreement 暂定协议；有待覆核的协定
9bVPMq7}i ad valorem duty 从价税；按值征税
=4H"&E u{ ad valorem duty system 从价税制
}X;LR\^u[f ad valorem fee 从价费
{;0+N -U ad valorem tariff 从价关税
Co%EJb"tk additional allowance 额外免税额
N-Jp; D additional amount for unexpired risk 未过期风险的额外款额
wFHbz9|@I additional assessable profit 补加应评税利润
O*%@(w 6 additional assessment 补加评税
l^,"^ vz additional commitment 额外承担
4#c-?mh_ additional commitment vote 额外承担拨款
FLE2]cL- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ra[*E4P9L* additional dependent parent allowance 供养父母额外免税额
_,C>+dv) additional provision 额外拨款
[ {|868 additional stamp duty 附加印花税
OU /=w pt additional tax 补加税罚款；补加税款
o[ua$+67E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*53@%9 {u adjudged bankrupt 被裁定破产
'9 R.$,N adjudicated bankrupt 裁定破产人
u#&ZD| adjudication fee 裁定费；评定印花税额手续费；评估契据费
|[ lmW% adjudication of bankruptcy 裁定破产；宣告破产
)rce%j7 adjudication of insolvency 裁定无力偿还债务
}k K6"]Tj adjusted actual 经调整的实数；调整后的实数
]@rt/ eX adjusted current assets 经调整的流动资产；调整后的流动资产
F=qG +T adjusted figure 经调整的数字；调整后的数额
aG RD`ra adjusted liabilities 经调整的负债；调整后的负债
Z<2j# rd adjusted loss 经调整的亏损；调整后的亏损
^jiYcg@_[ 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 Jnji adjusted profit 经调整的利润；调整后的利润
:w+2L4lGs adjusted surplus 经调整的盈余额；调整后的盈余额
rbEUq.Yk]~ adjusted value 经调整的价值；调整后的价值
}bZcV c2 adjustment 调整；修订；理算〔保险〕
@VVDN
adjustment centre 调剂中心
GqT 0SP adjustment lag 调整过程的时间差距；调整时差
%JsCw8C6? adjustment mechanism 调整机制
erW[q adjustment of loss 亏损调整
T cP
(?v adjustment process 调整过程；调整程序
X4 bB adjustment range 调整幅度
Q-qM" 8I administered exchange rate 受管制汇率
!pMp
n%r<] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k-`5T mW administration expenses 行政费用
[!k#au+# c administration fee 手续费；行政费
|~y>R#u8pm administration in bankruptcy 破产管理
"iC*Eoz#. administration order 遗产管理令
ktu{I administrator 管理人；遗产管理人
r{Cbx#; administrator of the estate 遗产管理人
ox2?d< dC6 admission of debt 债项承认书
#w
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Jn/"(mM advance 放贷款项；垫付款项；预支款项；预付款项
P0 va= H advance account 暂支帐目；预付款帐户
Gop;!aV1* advance compensation 预付补偿金
l ?AWG & advance from shareholder 股东垫款
v p>,}nx4 advance pending reimbursement 预支以待日后付还
VX`E7Sf! } advanced economy 先进经济体系
IQ`# M~: advancement 预付；预付财产
f'2Ufd|J| advances warrant 垫款令
b c{ {a advancing 贷出
*u|bmt adverse balance 逆差
lg(*:To3B adverse exchange 逆汇
%~`y82r6 advertisement addressed to shareholders 在报章刊登的致股东通告
Pl>S1 advice for collection 托收通知书
eVVm"96Q.; advice of drawing 提款通知书；汇票通知书
Jb mi[` O advice of payment 付款通知
,dG2[<?o Advisory Committee [Securities and Futures Commission]
)225ee> 谘询委员会〔证券及期货事务监察委员会〕
~ e4Pj`?=K Advisory Committee on Diversification 经济多元化谘询委员会
"|\G[xLOaW affidavit 誓章；遗产申报誓章
'4L0=G:A<q affidavit of no receipt 述明无收款的誓章
T"N DL[* affiliate 联号；联营公司；附属公司
,Qd;t affiliated company 附属公司；联号；联营公司
G/w&yd4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q|O! cEW/ affordability 负担能力
=Z($n: m=* African Development Bank [AfDB] 非洲开发银行
Fk(+S:{yQ after-acquired property 事后取得的财产
) sh+cfTCb after-hours dealing 市后交易
.sO.Y<- fl after-tax profit 税后盈利；税后利润；税后溢利
"'@iDq%y agency agreement 代理协议
78iu<L+If agency expenses 代理机构的开支
Yb~[XS |p agency fee 代理费
i"#36CVT~ Agency Law 《代理法》
+~E;x1&' agent 代理人；承销人
4t%g:9]vr agent of company 公司代理人
S :*.,zC agent's fee 代理人费；经纪费
~ .FZF aggregate 总计；总数；总体数字
n O'lN<L aggregate amount 总款额；总额
XJs*DK aggregate assets and liabilities 总体资产与负债
LFi 8@ aggregate at constant price 按固定价格计算的总体数字
tqnvC
UIE aggregate demand 总需求
:$>Co\D aggregate gross position 总持仓量
E*uz|w3S)Y aggregate limit 总限额
K!JXsdHK aggregate of salaries tax 合计薪俸税
w;LIP!T# aggregate performance 总体表现；总体业绩
XtJ _ po aggregate supply 总体供应
.+;;-]}) aggregate surplus 总盈余
wNHvYu lI aggregate total 整体总额
C6$F. v aggregate value 总值；合计价值
^9{mjy0Q aggregated basis 合计基准
vS!%!-F aggregated net chargeable income 合计应课税入息实额
:{(` ;fJ aggregation 合并计算；合计；总和
N 3_rqRd^ aggregation of incomes of husband and wife 夫妇入息合并计算
}6 7lL ~L aggregation of property 财产的总和
B.e3IM0 agio 差价；贴水
-2{NIF^H 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》
cTU%=/gbc< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1Q&\y)@bT 《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》
f.Uvf^T}2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Gk!06 《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》
pyW&`(]S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zdL"PF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
W[+=_B agreement for a settlement 授产协议
jp~C''Sj agreement for assignment 转让协议
:sf(=Y.qA agreement for sale 售卖协议；买卖协议
(}]ae* agreement for sale and purchase 买卖协议
-HE@wda agreement for the payment of interest 支付利息协议
W^es" \ agreement for the repayment of money 还款协议
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{ agreement of reinsurance 再保险协议
r )EuH.z Agricultural Bank of China 中国农业银行
N8]DW_bsB air passenger departure tax 飞机乘客离境税
%^5| 3l3y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NrHh(: airport tax 机场税
&!kD81 ?Mm alcohol duty 酒精税
]vFtByqn alienation 让与；让渡；转让
p41TSALq alimony 生活费；赡养费
8?YWE62 All Ordinaries Index [AOI] 所有普通股指数
)IFzal}o all risks 全险；综合险
Y(qyuS3h~* All Sales Record for Stock Market 《股票市场成交报告》
1<Z~Gw4 Allied Capital Resources Limited 新联财务有限公司
F2B9Q_>P all-items index [Consumer Price Index] 总指数〔消费物价指数〕
W)RCo}f allocation letter 拨款信件
*0*1.> V g allocation of fund 分配款项；预留款项
LD.^.4{c: allocation of profit 利润分配；溢利分配
e\9H'$1\ allocation warrant 拨款令
)kBN]>&R allotment 分配；配股
ZwC\n(_y allotment notice 股份配售通知；配股通知
*/T. ]^ allotment of shares 股份分配
4v=NmO } allowable 可获宽免；免税的
Y[0 allowable business loss 可扣除的营业亏损
H{XD> q. allowable expenses 可扣税的支出
<0P7NC:Ci allowance 免税额；津贴；备抵；准备金
QJsud{ada allowance for debts 债项的免税额
A9?h*/$ allowance for depreciation by wear and tear 耗损折旧免税额
& !adW@y allowance for funeral expenses 殡殓费的免税额
rA">< pH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1L4-hYtCj allowance for repairs and outgoings 修葺及支出方面的免税额
2l 8TX #K allowance to debtor 给债务人的津贴
+Kw&XRA d alteration of capital 资本更改
Fz3QSr7FU alternate trustee 候补受托人
bG'"l qn amalgamation 合并
y [pU8QSt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
SWrt 4G ambit of charges 征税范围；收费范围
viLK\>> amended valuation 经修订的估值
XDot3)2` American Commodities Exchange 美国商品交易所
]tu:V,q American Express Bank Limited 美国运通银行
Ja*k |Rz ~ American Stock Exchange 美国证券交易所
'QMvj` - amortization 摊销
tH }$j amount due from banks 存放银行同业的款项
hDP &~Mk amount due from banks abroad 存放海外银行同业的款项
3RW 3<n amount due from holding companies 控股公司欠款
tW=,o&C= amount due from local banks 存放本港银行同业的款项
x}c%8dO#J amount due to banks 银行同业的存款
`H^?jX>7 amount due to banks abroad 海外银行同业的存款
Y!+q3`-%T amount due to holding companies 控股公司存款
`X =2Ff amount due to local banks 本港银行同业的存款
f f1Em. amount due to outport banks 外埠银行同业的存款
dV:vM9+x amount for note issue 发行纸币的款额
M.[A%_|P amount of bond 担保契据的款额
J yfWy amount of consideration 代价款额
MV~-']2u amount of contribution 供款数额
#Fl5]> | amount of indebtedness 负债款额
UImd* ;2TE amount of principal of the loan 贷款本金额
'(q VA>S amount of rates chargeable 应征差饷数额
1 Ar6hA amount of share capital 股本额
xpzQ"'be amount of sums assured 承保款额
[^J2<\<0 amount of variation 变动幅度
clc j5=: amount of vote 拨款数额
PN +<C7/ amount payable 应付款额
n* HRGJ
amount receivable 应收款额
RjOQSy3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
fFBD5q(n analysis 分析
_BA2^C':c{ ancillary risk 附属风险
us: V\V annual account 周年帐目；周年帐目报表；年度决算；年结
+( *;F4> annual accounting date 年结日期
y*AB=d^ annual allowance 每年免税额；年积金；年度津贴；年津
\k8| 3Y~g annual balance 年度余额
!GNLq.rQ annual disposable income 每年可动用收入
p-6(>,+E[ annual estimates 周年预算
}`SXUM_sD` annual fee 年费
IO(Y_7 annual general meeting 周年大会
Vd' KN2Jm annual growth rate 年增率；每年增长率
T\Zq/Z\ annual long-term supplement 长期个案每年补助金
t]j4PNzn annual pensionable emolument 可供计算退休金的年薪
f a9n6uT annual report 年报
!JkH$~ Annual Report on the Consumer Price Index 《消费物价指数年报》
S!/N
lSr< annual return 周年报表；周年申报表；每年报税表格
+Y:L 4` Annual Return Rules 《周年报表规则》
5:=ECtKi annual review of consumer prices 每年消费物价回顾
uAWmg8 annual roll-forward basis 逐年延展方式
uMB|x,X I annual salary 年薪
@rTAbEk{U annual statement 年度报表；年度决算表
fr YPC
Irj 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
L POZA` annuitant 年金受益人
%?4 G^f annuity 年金
E2PMcT{)_ annuity contract 年金合约
xyoh
B#'W annuity on human life 人寿年金
SSS)bv8m antecedent debt 先前的债项
CkJU5 D ante-dated cheque 倒填日期支票
5 &uS700 anticipated expenditure 预期开支
wR"4slY_% anticipated net profit 预期纯利
V <#E!MG anticipated revenue 预期收入
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anti-inflation measure 反通货膨胀措施
e|L $e0 anti-inflationary stance 反通货膨胀立场
&I[ITp6y 0 apparent deficit 表面赤字
;T|y^D apparent financial solvency 表面偿债能力
)BuS'oB apparent partner 表面合伙人
B>^5h?(lt application for personal assessment 个人入息课税申请书
f[@M application of fund 资金应用
4E H b application to release as liquidator and to destruct the books of accounts and documents
G]Jchg < 申请免除清盘人职务及毁灭帐簿与文件
$J~~.PU XQ appointed actuary 委任精算师
)P{I <TBI; appointed auditor 委任核数师；委任审计师
Z U vA` appointed trustee 委任的受托人
U#B,Q6~ appointer 委任人
[ imC21U apportioned pro rata 按比例分摊
3wS{@' apportionment 分配；分摊
^UF]%qqOn Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h=q%h8 apportionment formula 分摊方程式
V/0?0VKG apportionment of estate duty 遗产税的分摊
/mB'Fn6) appraisal 估价；评估
[\h k_ (} appreciable growth 可观增长
c=YJ:&/5& appreciable impact 显着影响
2u[:3K-@, appreciable increase 可观增长
,_66U; T appreciation 增值；升值
<JA`e+Bi appreciation against other currencies 相对其他货币升值
Tl#Jf3XY} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
AUloP?24 appreciation tax 增值税
8F$b/Z appropriation 拨款；拨用；拨付
`ag7xd! appropriation account 拨款帐目
6 ~b~[gA Appropriation Bill 拨款法案
s$Il; appropriation-in-aid system 补助拨款办法
ZCQ7xQD approved assets 核准资产
qAH@)} approved basket stock 认可一篮子证券
Z\=].[,w4 approved budget 核准预算
Nxu 10 approved charitable donation 认可慈善捐款
mm3goIi; Y approved charitable institution 认可慈善机构
Lw=. LN approved currency 核准货币；认可货币
e75 k- approved estimates 核准预算
?VMj;+'tr approved estimates of expenditure 核准开支预算
>4:W:;R approved overseas insurer 核准海外保险人
@!\ g+z_" approved overseas trust company 核准海外信托公司
Ejdw"P" approved pooled investment fund 核准汇集投资基金
\TG!M]D: approved provident fund scheme 认可公积金计划
l`2X'sw[/ approved provision 核准拨款
29"eu#-Qj approved redeemable share 核准可赎回股份
?Z @FxW approved regional stock 认可地区性证券
2,nKbE9* approved retirement scheme 认可退休金计划
S;$@?v F approved subordinated loan 核准附属贷款
%/dYSC
arbitrage 套戥；套汇；套利
NyD [9R? arbitrageur 套戥者；套汇者
K!?T7/@ arbitrary amount 临时款项
e~r%8.Wm arrangement 措施；安排；协定
lrjlkgSN arrears 欠款
h<.G^c ) arrears of pay 欠付薪酬
\ #5t%t arrears of revenue 逾期未收税款；逾期未收的帐项
2}u hPW+ articles of association 组织章程；组织细则；组织章程细则
SGW2 ' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
v{ .-x\; ascertainment of profit 确定利润
% t0Fx "Asia Clear" “亚洲结算系统”
e-4XNL[F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b=a&!r5M Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w :Fi
2aJ Asian Development Fund [ADF] 亚洲发展基金
%}cGAHV Asian dollar bond 亚洲美元债券
=:a H2T* Asian dollar market 亚洲美元市场
9Ot;R?>( Asian dollar rate 亚洲美元利率
W|@EK E. k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
: j&M&+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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[7wR asked price 沽盘；喊价；索价；卖方报价
|KF X0 *70 assessable income 应评税入息
2Z6# 3~ assessable loss 应评税亏损
RqW
ZhHI1M assessable profit 应评税利润
lhTjG,U= assessable value 应评税值
~=HN30 assessed profit 估定利润
v?rjQ'OP assessed value 经评估价值
cb l@V 1 assessment 评税；评定；估价；评税单
9^J8V]X assessment number 评税编号；估价编号
3ik assessment of additional tax 补加税评税
qU SImgg assessment of performance 业绩评估；实绩评价
cu|gM[ Assessor 评税主任
gd[jYej'RP asset price bubbles 资产价格泡沫
s
z/7cLo asset-backed securities 具资产保证的证券
Zo`'xg assets accretion 资产增值
<CJua1l\ assets and liabilities 资产与负债
@(PYeXdV6& assets betterment statement 资产递增表；资产改进表
xL4qt= assets lending 实物放款；有抵押贷款
$b\`N2J-_ assets of the company passing on the death 死者去世时转移的公司资产
Lm\N` assets pledged as security for liabilities 用作负债抵押的资产
7X. rGJZq assets portfolio 资产投资组合
0F sz assets price 资产价格
tfj6#{M5 assets quality 资产质素
#EAP<h assets realization 资产变现
?: Y{c#w> assets refinancing arrangement 资产再集资安排
CJk$o K{Q assets securitization 资产证券化
wly#| assets situated outside Hong Kong 在香港以外地方的资产
?hv PPE Jf assets stripping 削减资产；拆卖资产
[o<R#f` assets value 资产值
c|u{(E58 assignee 承让人
WV!qG6\W assignment 转让；转让书；转让契
$6h:j#{J E assignment of interest 权益转让
|\2z w _o assignment of letters patent and trade mark 专利证书及商标转让
@jO3+ assignment of property 物业转让；物业转让书
q5?g/-_0[ assignment right 转让权
%d*k3 f
} assignor 转让人
),0_ C\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
`GS!$9j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}N(-e$88 associate member 附属会员
=2pGbD;* associated body corporate 相联法人团体
!HL7a]PB associated company 相联公司；联属公司
W$ #FM$ U associated corporation 相联法团
?1i>b- > Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:j9{n ,F 公认会计师公会〔英国〕
Z; Xg5 Association of Futures Exchange Brokers 香港期货经纪协会
Rtw^
lo Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5j1}?0v_ association of underwriters 承保人组织
6+BR5Nr assumption of control 接管
%)8`(9J* assurance 担保；保险；转易；转易书
iU{bPyz , assurance of interest 权益的转易
Rv
?G o2 at 19XX price 按一九ＸＸ年价格计算
LGKkT?fcSC at a discount 按赔价计算；按贴水价格计算；打折扣
a \B<(R. at a premium 按溢价计算；按升水价格计算
jFpXTy[> at call 通知付款；按通知
w|gtb~oh at constant market price 按固定市价计算
7 (^<Z5@ at constant price 按固定价格计算
T{d 7,.: at cost 按成本计算
vE7 L> 7 at current market price 按当时市价计算；按现时市价计算
_a L:XKM at current price 按当时价格计算；按现时价格计算
o0&jel1a at factor cost 按要素成本计算；按生产要素成本计算
o!^ ':mll at money-of-the-day price 按付款当日价格计算
c 6@!?8J at or better 按指定或较佳价位〔买卖指令〕
B x 0^?> at par 按面值计算；平价
D`0II= at sight 见票即付
0*YLFqN at the close 按收市盘
]78I at the opening 按开市盘
x0@J~
_0 attestation 见证；见证条款
A;m)/@ at-the-money option 平价期权
/Z HuT=j1 attorney 受权人；受托代表人
D{I^_ ~-\5 attornment 新拥有人承认书
'W usEME attributable profit 可归属利润
B5*{85p(u attributable share value 可归属股份价值
iq-n(Rfw~ Auckland Stock Exchange 奥克兰证券交易所
K/79T b- auction 拍卖
nzE 4P3 C+ auctioneer 拍卖商
sy+1 xnz audit 审计；核数
~b/lr Audit Commission 审计署
`DIIJ<;g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
BRYhL|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〕
'x{g P?. audit review 帐目审查
))cL+ r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=HmV0 audited account 审计帐目；经审计的帐目
SdBv?` u|g audited annual account 经审计的周年帐目
Enm#\(j audited balance sheet 经审计的资产负债表
6 /gh_'& auditor 核数师；核数主任；审计师
.x5Y fe auditor's certificate 核数师证明书；审计师证明书
Pe8W Br;` auditor's report 核数师报告；审计师报告
L0ig% Aussie bond 澳元债券
\.2?951} austerity budget 紧缩预算
z:-a7_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/9 NQ u Australia All Ordinaries Index 澳洲所有普通股票指数
~4y&]:I Australian Dollar [AUD] 澳元
evNo(U\ C Australian Options Market 澳大利亚期权市场
nx`!BNL'V Australian Securities Commission 澳洲证券事务监察委员会
vpcx 1t< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;E> 5<[aa Australian Stock Exchange 澳大利亚证券交易所
]3w g- p+ Austrian Schilling [ATS] 奥地利先令
2s>dlz authentication 认证；鉴证
ne] |\] authority to purchase 委托购买证；委购书
35B G&;C authorization 认可；核准；授权；授权书
"_]n_[t2C authorization by direction 指示授权
J * $u authorization by instruction 指令授权
*gfx'$ authorization by warrant 令状授权
-hj@^Auf authorization of unit trust 单位信托的认可
ojU:RRr4l$ authorized agent 指定代理人
=k6zUw;5 U authorized capital 法定资本
#XR<}OYcL authorized clerk 出市员
<h:> :%# k authorized dealer 认可交易商
k v1q \ authorized financial institution 认可财务机构
*#-X0}'s authorized fund 认可基金
uN20sD} authorized fund house 获授权的基金公司；认可基金公司
Y~EKMowI&e authorized institution 认可机构
Og[NRd+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4wh_ iO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l?v`kAMR authorized insurer 获授权保险人；获认可承保人
\GS]jhEtn authorized investment 特准投资项目
RQ}(}|1+\ authorized person 获授权人
&54fFyJF authorized representative 获授权代表
Fj}|uiOQUS authorized share capital 法定股本
sc'QNhrW automated quotation system 自动报价系统
;cd{+0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
a3e<< <Z>R 自动交易系统〔香港期货交易所有限公司〕
j jbBv~vs automatic adjustment mechanism 自动调整机制
/B)ZB})z automatic adjustment system 自动调整系统
DqyJ]}| Automatic Clearing House 自动票据交换所
rU<NHFGj4 automatic exchange rates accumulation system 自动化汇率累集系统
qa wb9Iud0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=x cA4"k automatic teller machine [ATM] 自动柜员机
qYv/"
1 autopay 自动转帐
uqwB`<>KJ available assets 可用资产
ufAp 7m@ud available fiscal reserve 现存财政储备
48dIh\TH" available profit 可用利润
Fq/?0B8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S6C M/ average 平均；平均数；海损
yL/EIN average basic salary 平均基本薪金
@Aa$k:_ average consumer expenditure 平均消费开支；一般消费开支
l<5O\?Vo] average cost 平均成本
H ?98^y7 average cost of land production 增辟土地平均成本
Qb}7lm{r average daily turnover 平均每日成交额
sPY *2B average daily wage rate 平均每日工资率
tn\Y: average expenditure pattern 平均开支模式
Jcf'Zw"\ average growth rate 平均增长率
RK?b/9y average net fixed assets 固定资产平均净值
f D+'{ivN4 average of relatives 相对价格平均数
?h UC# { average price 平均价格
}@MOkj average propensity to consume 平均消费倾向；一般消费倾向
9Axk- c average propensity to save 平均储蓄倾向；一般储蓄倾向
dA >=# /" average rate 平均率
Y: &?xR average revenue 平均收入；平均收益
F{}m lQg average stock 平均库存；平均存货
bK;I :JK3 average yearly rent 平均年租
RG/M- avoidance of double taxation 避免双重课税
N^7Qn*qt[ avoidance of tax 避税
