A:
[TAW68f' A share Ａ股；甲类股份
:/N/u5 .] abatement of tax 减税；减扣免税额
K|-?1)Um ABN AMRO Bank N.V. 荷兰银行
U2*g9Es above-the-line expenditure 线上项目支出；经常预算支出
3Zm'09A-. above-the-line receipt 线上项目收入；经常预算收入
7Vf2Qx1_ ABSA Asia Limited 南非联合亚洲有限公司
B/ S~ Jn absolute change 绝对数值变更
M
<o y absolute expenditure 实际开支
&u62@ug#} absolute guideline figure 绝对准则数字
Vy-EY*r| absolute interest 绝对权益
[C
PgfVz absolute order of discharge 绝对破产解除令
_zG 9.?'b3 absolute profit margin 绝对利润幅度
=Rl?. +uE absolute value 实值；绝对值
'iM;e K absolutely vested interest 绝对既得权益
;$|[z<1RdW absorbed cost 已吸收成本；已分摊成本
(U"Ub;[7 absorption 吸收；分摊；合并
,EyZ2` | absorption rate 吸收率；摊配率；分摊率
{Mc^[}9 ACB Finance Limited 亚洲商业财务有限公司
re9*q
acceptable form of reciprocity 合理的互惠条件
&Q>)3] |p acceptable rate 适当利率；适当汇率
MS~c
$ acceptance agreement 承兑协议
5"4O_JQ acceptance for honour 参加承兑
*u$MqN acceptor 承兑人；接受人；受票人
9$&+0 acceptor for honour 参加承兑人
, Vz
1l _7 accident insurance 意外保险
K1rF;7Y6 Accident Insurance Association of Hong Kong 香港意外保险公会
q2* G86 accident insurance scheme 意外保险计划
k}-@N;zq accident year basis 意外年度基准
2Y~6~*8 *~ accommodation 通融；贷款
>#}MDwKZD accommodation bill 通融票据；空头票据
c+l1#[D nc accommodation party 汇票代发人
%vjLw` account balance 帐户余额；帐户结余
?Z-(SC account book 帐簿
O$}p}%%y7 account collected in advance 预收款项
-!uut7Z| account current book 往来帐簿
^h +,Kn0@ account of after-acquired property 事后取得的财产报告
[KA&KI^hF account of defaulter 拖欠帐目
d52l)8 account payable 应付帐款
BJI}gm2y account payee only [A/C payee only] 只可转帐；存入收款人帐户
x{Y}1+Y4 account receivable 应收帐款
rn^ 7B-V account receivable report 应收帐款报表
*I;,|Jj k account statement 结单；帐单；会计财务报表
Sa!r , l account title 帐户名称；会计科目
& 2MI(9v accountant's report 会计师报告
8 2% ~WQnS Accountant's Report Rules 会计师报告规则
}m Rus<Ax accounting and auditing procedure 会计与审计程序；会计与核数程序
l4+!H\2 Accounting Arrangements 《会计安排》
^06f\7A accounting basis 会计基础
+0U{CmH accounting by Official Receiver 破产管理署署长呈交的帐目
QUL^]6$ Accounting Circular 《会计通告》
1:<= zqh0 accounting class 会计类别
NG-Wn+W@b accounting date 记帐日期；会计结算日期
-.A%c(|Q accounting for money 款项核算
uU v yZ Accounting Officer 会计主任
}Z
T{ accounting period 会计报告期；会计期
70,V>=aJ accounting policy 会计政策；会计方针
6e,|HV accounting practice 会计惯例
uGm~ Oo accounting principle 会计准则
%4#,y(dO accounting record 会计记录
l2 uh"! accounting report 会计报告
,lX5-1H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aEr<(x !|" Accounting Society of China 中国会计学会
74YMFI accounting statement 会计报表
}} cz9 5 accounting system 会计制度；会计系统
:TU;% @7 accounting transaction 会计事项；帐务交易
\F]X!#&+ accounting treatment 会计处理
" :E^&yQ accounting year 会计年度
K8NoY6 accretion 增值；添加
tydD ~a accrual 应计项目；应累算数目
=;DmD?nZ accrual basis 应计制；权责发生制
Y 1a[HF^- accrual basis accounting 应计制会计；权责发生制会计
x2p}0N accrue 应累算；应计
1qW Iku accrued benefit 应累算利益
D Q7+ accrued charges 应计费用
V4cCu~(3;~ accrued cumulative preference share dividend 应累算的累积优先股股息
IXb]\ ) accrued expenses 应累算费用
)%rGD
=2~ accrued interest payable 应付利息；应计未付利息
QC7Ceeh]4 accrued interest receivable 应收利息；应计未收利息
5wM*(H^c[ accrued right 累算权益
8A/;a{ accruing profit 应累算的利润
g_lj /u]P accumulated fiscal reserve 累积财政储备
"]M:+mH{] accumulated profit 累积利润；滚存溢利
;J| sH>i accumulated reserve 累积储备
&phers accumulation of surplus income 累积收益盈余
#m_3l s}W$ acquired assets 既得资产
dQ6:c7hp>D acquisition 收购；购置；取得
?E1<>4S 8 acquisition cost 购置成本
0TA{E-A acquisition expenses 购置费用
>hqev-
acquisition of 100% interest 收购全部股权
:;[pl|}tM acquisition of control 取得控制权
O@;; GJ acquisition of fixed assets 购置固定资产
e~tgd8a2a acquisition of shell “买壳”
_'9("m V acquisition price 收购价
H/8H`9S$ act of God 天灾
oej5bAi acting partner 执事合伙人
0* Ox>O> active market 买卖活跃的市场；交投畅旺的市场；旺市
X 0<qG active partner 积极参与的合伙人
~R7F[R active trading 交投活跃
SMHQo /c r actual circulation 实际流通
MD(? Wh actual cost 实际成本
[J0f:&7\ actual expenditure 实际开支；实际支出
nY(>| ! actual income 实际入息；实际收入；实际收益
F?!P7 zW actual market 现货市场
yWI30hW actual price 现货价；实际价格
!u@XEN>/ actual profit 实际利润
KU,K E tf actual quotation 实盘；实际价位；实际报价
v{%x,K56 actual year basis 按实际年度计算
I9S=VFhZ` actuals 实货
\Eq,4-q actuarial investigation 精算调查
up+W[#+ actuarial principle 精算原则
v+a$Xh3Y~ actuarial report 精算师报告
u{#}Lo>B # Actuarial Society of Hong Kong 香港精算学会
e>yPFXSk actuarial valuation 精算师估值
Y~ j.Kt actuary 精算师
(Fc \*Vn ad referendum agreement 暂定协议；有待覆核的协定
E' 3=qTbiD ad valorem duty 从价税；按值征税
*v1M^grKd ad valorem duty system 从价税制
2aQR#lcv ad valorem fee 从价费
B|%(0j8 ad valorem tariff 从价关税
>eX& HS oy additional allowance 额外免税额
ckR>ps[ u additional amount for unexpired risk 未过期风险的额外款额
l=EnK"aU additional assessable profit 补加应评税利润
cd_ \?7 additional assessment 补加评税
|wF_CZ*1 additional commitment 额外承担
q-7C7q additional commitment vote 额外承担拨款
Z Ae'lgS additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X.~z:W+ additional dependent parent allowance 供养父母额外免税额
ze* =7 additional provision 额外拨款
=Uy;8et additional stamp duty 附加印花税
<(YE _<F* additional tax 补加税罚款；补加税款
ZJL8"(/R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_v~c3y). adjudged bankrupt 被裁定破产
+ucj>g1(# adjudicated bankrupt 裁定破产人
G- _h 2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
#G</RYM~m adjudication of bankruptcy 裁定破产；宣告破产
xBba&A]= adjudication of insolvency 裁定无力偿还债务
[k 1N-';;; adjusted actual 经调整的实数；调整后的实数
@V dkmqXz adjusted current assets 经调整的流动资产；调整后的流动资产
NifD
pqjgt adjusted figure 经调整的数字；调整后的数额
jA<(#lm; adjusted liabilities 经调整的负债；调整后的负债
3y&N }'R(F adjusted loss 经调整的亏损；调整后的亏损
M%(B6};J adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
'p%aHK{ adjusted profit 经调整的利润；调整后的利润
m+66x {M2c adjusted surplus 经调整的盈余额；调整后的盈余额
%:yp>nm adjusted value 经调整的价值；调整后的价值
Eb
8vnB# adjustment 调整；修订；理算〔保险〕
s
&4k adjustment centre 调剂中心
<x&0a$I adjustment lag 调整过程的时间差距；调整时差
WBb@\|V| adjustment mechanism 调整机制
L7kNQ/ adjustment of loss 亏损调整
qp#Is{=m adjustment process 调整过程；调整程序
36]p E< adjustment range 调整幅度
}~W:3A{7; administered exchange rate 受管制汇率
w&c6iFMd0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xIt' o(jQH administration expenses 行政费用
Y-I u&H+\ administration fee 手续费；行政费
!H)$_d \uj administration in bankruptcy 破产管理
|nOqy &B administration order 遗产管理令
;Dh\2! sr administrator 管理人；遗产管理人
z@bq*':~J administrator of the estate 遗产管理人
jl-2 )< admission of debt 债项承认书
Whoqs_Mm{ admission of proof 接纳债权证明
qV;E% XkkS advance 放贷款项；垫付款项；预支款项；预付款项
=sm<B^yj advance account 暂支帐目；预付款帐户
X`/GiYTu advance compensation 预付补偿金
@wvgMu advance from shareholder 股东垫款
aPU .fER advance pending reimbursement 预支以待日后付还
>(E C.ke advanced economy 先进经济体系
}I }/ e
v advancement 预付；预付财产
a$=BX= advances warrant 垫款令
Ux[2 +Cf advancing 贷出
KjWF;VN*[3 adverse balance 逆差
,=_)tX^ adverse exchange 逆汇
ON(OYXj advertisement addressed to shareholders 在报章刊登的致股东通告
t`M4@1S"' advice for collection 托收通知书
Cs:?9G advice of drawing 提款通知书；汇票通知书
8
x=J&d advice of payment 付款通知
}Z="}Dg|T Advisory Committee [Securities and Futures Commission]
<bSG|VqnH 谘询委员会〔证券及期货事务监察委员会〕
)2z<5 ` Advisory Committee on Diversification 经济多元化谘询委员会
$Cgl$A affidavit 誓章；遗产申报誓章
wDQ@$T^vh affidavit of no receipt 述明无收款的誓章
#}PQ !gZ affiliate 联号；联营公司；附属公司
Q,ez AE affiliated company 附属公司；联号；联营公司
^`~s#L7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$&25hvK , affordability 负担能力
rCK African Development Bank [AfDB] 非洲开发银行
%>p[;>jW after-acquired property 事后取得的财产
G_m $?0\ after-hours dealing 市后交易
]!c59%f= after-tax profit 税后盈利；税后利润；税后溢利
r5RUgt agency agreement 代理协议
J# >)+ agency expenses 代理机构的开支
a/\SPXQ/9 agency fee 代理费
x5 w5 xw Agency Law 《代理法》
&nV/XLpG agent 代理人；承销人
lQS(\}N agent of company 公司代理人
^cU mLzM agent's fee 代理人费；经纪费
"h@=O
c aggregate 总计；总数；总体数字
#r|qi tL3 aggregate amount 总款额；总额
R\a6 #u3 aggregate assets and liabilities 总体资产与负债
FmtgH1u:= aggregate at constant price 按固定价格计算的总体数字
I`~Giz7@ aggregate demand 总需求
^A Bt g# aggregate gross position 总持仓量
>^=;b5 I2K aggregate limit 总限额
1+F0$<e} aggregate of salaries tax 合计薪俸税
G?M<B~} aggregate performance 总体表现；总体业绩
*5 QN: aggregate supply 总体供应
@Ojbu@ A aggregate surplus 总盈余
t !8(I R aggregate total 整体总额
+TZVx(Z&A aggregate value 总值；合计价值
Af" p:;^z aggregated basis 合计基准
v~*Co}0OB aggregated net chargeable income 合计应课税入息实额
~xa yGk aggregation 合并计算；合计；总和
1^ijKn@6 aggregation of incomes of husband and wife 夫妇入息合并计算
a
Xn:hn~O aggregation of property 财产的总和
A qA.,;G agio 差价；贴水
>]L\B w 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》
C3K":JB Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!V'~<& 《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》
}ed{8"bj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.9u0WP95 《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》
2M+}o"g Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
lC=-1*WH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9bQD"%ha=d agreement for a settlement 授产协议
<e?1&5 6 agreement for assignment 转让协议
4 <j 7F4 agreement for sale 售卖协议；买卖协议
*V`E)maU agreement for sale and purchase 买卖协议
;b5^ ) S agreement for the payment of interest 支付利息协议
.GSK!1{@ agreement for the repayment of money 还款协议
8I}A Tc
agreement of reinsurance 再保险协议
"X( 9.6$_ Agricultural Bank of China 中国农业银行
y$}o{VE{x air passenger departure tax 飞机乘客离境税
|2Y/l~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
E5$Fhc airport tax 机场税
[t6Y,yo&h4 alcohol duty 酒精税
_,<@II alienation 让与；让渡；转让
~} 02q5H alimony 生活费；赡养费
8 7z]qE All Ordinaries Index [AOI] 所有普通股指数
h]]B @~ all risks 全险；综合险
N!//m?} All Sales Record for Stock Market 《股票市场成交报告》
!C;$5(k Allied Capital Resources Limited 新联财务有限公司
dH kI9; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
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E ! allocation letter 拨款信件
=o )B1(v@. allocation of fund 分配款项；预留款项
r Q-,mq allocation of profit 利润分配；溢利分配
R b_%vOM allocation warrant 拨款令
y&W3CW\: allotment 分配；配股
x V0:K= allotment notice 股份配售通知；配股通知
kz"QS.${ allotment of shares 股份分配
h+!@`c>)Y allowable 可获宽免；免税的
2M>`W5 allowable business loss 可扣除的营业亏损
]Pl Ly:( allowable expenses 可扣税的支出
UL.YDU) allowance 免税额；津贴；备抵；准备金
AZE allowance for debts 债项的免税额
DC~ 1}|B" allowance for depreciation by wear and tear 耗损折旧免税额
T8BewO=} allowance for funeral expenses 殡殓费的免税额
I vX+yU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,_UTeW6M allowance for repairs and outgoings 修葺及支出方面的免税额
;lQ>>[* allowance to debtor 给债务人的津贴
!{?<(6;t alteration of capital 资本更改
\>tx:;D3 alternate trustee 候补受托人
C)mR~Ey amalgamation 合并
o3X0c6uU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
NdmwQJ7e" ambit of charges 征税范围；收费范围
uqM=/T^A amended valuation 经修订的估值
{pXqw'"1. American Commodities Exchange 美国商品交易所
P# |}]oG% American Express Bank Limited 美国运通银行
Ck:+F+7_v American Stock Exchange 美国证券交易所
:CsrcT= amortization 摊销
M2nWvU$ amount due from banks 存放银行同业的款项
489xoP amount due from banks abroad 存放海外银行同业的款项
G-TD9OgZ amount due from holding companies 控股公司欠款
%l3f . amount due from local banks 存放本港银行同业的款项
#l
6QE=: amount due to banks 银行同业的存款
[ <j4w amount due to banks abroad 海外银行同业的存款
wzF%R {; amount due to holding companies 控股公司存款
P& h]uNu amount due to local banks 本港银行同业的存款
Q0%s|8Jc amount due to outport banks 外埠银行同业的存款
HPX JRQBE amount for note issue 发行纸币的款额
uE} $ZBi q amount of bond 担保契据的款额
X>i{288M3 amount of consideration 代价款额
cAn_:^ amount of contribution 供款数额
A[`2Mnj amount of indebtedness 负债款额
)~CNh5z 6Y amount of principal of the loan 贷款本金额
(F&o!W amount of rates chargeable 应征差饷数额
*mz -g7 amount of share capital 股本额
!E6Q ED" amount of sums assured 承保款额
H@te!EE amount of variation 变动幅度
i !*8@:VI amount of vote 拨款数额
b"nD5 r amount payable 应付款额
}LY)FT4n amount receivable 应收款额
} J`cRDO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O Cn ra analysis 分析
U Z1Au;(| ancillary risk 附属风险
-'
=?Hs. annual account 周年帐目；周年帐目报表；年度决算；年结
_`. Q7 annual accounting date 年结日期
!tSh9L;<O annual allowance 每年免税额；年积金；年度津贴；年津
d+nxvh?I 8 annual balance 年度余额
c=D~hz N annual disposable income 每年可动用收入
L+CP T annual estimates 周年预算
oS~;>] W annual fee 年费
+OZ\rs annual general meeting 周年大会
LvMA('4 annual growth rate 年增率；每年增长率
hOYP~OR annual long-term supplement 长期个案每年补助金
'?6j.ms
M annual pensionable emolument 可供计算退休金的年薪
ZA \;9M= annual report 年报
!j& #R%D Annual Report on the Consumer Price Index 《消费物价指数年报》
8H ,k0~D annual return 周年报表；周年申报表；每年报税表格
7b7WQ 7u Annual Return Rules 《周年报表规则》
!8Y A1 o annual review of consumer prices 每年消费物价回顾
>=8 6*U~ annual roll-forward basis 逐年延展方式
T@Z-;^aV annual salary 年薪
`i!fg\qnK annual statement 年度报表；年度决算表
V ONC<wC Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
V@nZ_. annuitant 年金受益人
L9]d$ r" annuity 年金
Fw8b^ew annuity contract 年金合约
;u=%Vn"2a annuity on human life 人寿年金
BDCyeC,Q3 antecedent debt 先前的债项
p*U!94Pb ante-dated cheque 倒填日期支票
@}s EP&$ anticipated expenditure 预期开支
dsg-;*% anticipated net profit 预期纯利
/CUBs! anticipated revenue 预期收入
Bh&dV%' anti-inflation measure 反通货膨胀措施
tN QACM8F; anti-inflationary stance 反通货膨胀立场
R7A:K]iJ5 apparent deficit 表面赤字
5n[''#D apparent financial solvency 表面偿债能力
k\r ^GB
apparent partner 表面合伙人
5z:#Bl-,L application for personal assessment 个人入息课税申请书
%a]Imsm application of fund 资金应用
> qPP_^] application to release as liquidator and to destruct the books of accounts and documents
(mioKO )?v 申请免除清盘人职务及毁灭帐簿与文件
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appointed actuary 委任精算师
e@1A_q@. appointed auditor 委任核数师；委任审计师
A1*\ \[ appointed trustee 委任的受托人
HM#|&_gV appointer 委任人
0 Bk-)z|V apportioned pro rata 按比例分摊
viJP6fh apportionment 分配；分摊
i.^:xZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&UNQ4 -s apportionment formula 分摊方程式
EMDYeXpV apportionment of estate duty 遗产税的分摊
K)^8 :nt appraisal 估价；评估
p(fMM : appreciable growth 可观增长
5}b) W>3@` appreciable impact 显着影响
PsZ>L appreciable increase 可观增长
g@ .e% appreciation 增值；升值
z0%tBgqY( appreciation against other currencies 相对其他货币升值
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P,gEYk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vO q N=bp appreciation tax 增值税
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appropriation 拨款；拨用；拨付
"ji+~%`^[t appropriation account 拨款帐目
L#%)@ Appropriation Bill 拨款法案
q7I!wD9Cff appropriation-in-aid system 补助拨款办法
7GCxd#DJ approved assets 核准资产
yb>R(y approved basket stock 认可一篮子证券
] < K"`q2 approved budget 核准预算
~[f`oC approved charitable donation 认可慈善捐款
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R\<d&+q@ approved currency 核准货币；认可货币
*U$%mZS]1 approved estimates 核准预算
fe8hgTP| approved estimates of expenditure 核准开支预算
FN w]DJ] approved overseas insurer 核准海外保险人
z|t2;j[ approved overseas trust company 核准海外信托公司
8m ?cvI approved pooled investment fund 核准汇集投资基金
;%k C?Vzi approved provident fund scheme 认可公积金计划
z`p9vlS[ approved provision 核准拨款
~z,qr 09 approved redeemable share 核准可赎回股份
q,> C^p|2b approved regional stock 认可地区性证券
Hv2 [=e lc approved retirement scheme 认可退休金计划
cc8Q} approved subordinated loan 核准附属贷款
4aW[` arbitrage 套戥；套汇；套利
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3S5!(y arbitrageur 套戥者；套汇者
:^-\KE` 3 arbitrary amount 临时款项
<\ eRa{ef arrangement 措施；安排；协定
{ ` xC~B h arrears 欠款
[KCR@__ arrears of pay 欠付薪酬
^+0>,-)F arrears of revenue 逾期未收税款；逾期未收的帐项
:F9Oj1lM% articles of association 组织章程；组织细则；组织章程细则
bkz/V/ Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+(W7hK4 ip ascertainment of profit 确定利润
y.s\MWvv>u "Asia Clear" “亚洲结算系统”
] g8z@r"b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ML0_Uc3en Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
qz.l Asian Development Fund [ADF] 亚洲发展基金
U$S{j&? Asian dollar bond 亚洲美元债券
}0f ~hL24 Asian dollar market 亚洲美元市场
GDb V y)& Asian dollar rate 亚洲美元利率
6G }4KGQc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7 3nM9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.&`apQD} asked price 沽盘；喊价；索价；卖方报价
QjD=JC+ assessable income 应评税入息
1f'msy/ assessable loss 应评税亏损
6 !N2B[9 assessable profit 应评税利润
yb)qg]2 assessable value 应评税值
IM,4Si2 assessed profit 估定利润
:G] t=vr1 assessed value 经评估价值
s%8,'3& assessment 评税；评定；估价；评税单
8'NT_NPNb assessment number 评税编号；估价编号
-%Rbd0gVH\ assessment of additional tax 补加税评税
)."dqq^ q assessment of performance 业绩评估；实绩评价
~)zxIO! Assessor 评税主任
r8!pk~R5] asset price bubbles 资产价格泡沫
TQPrOs? asset-backed securities 具资产保证的证券
%; |dEY assets accretion 资产增值
Qc =-M'9 assets and liabilities 资产与负债
$~VIx% h assets betterment statement 资产递增表；资产改进表
P S=q):R| assets lending 实物放款；有抵押贷款
B@#v S=g assets of the company passing on the death 死者去世时转移的公司资产
hztq Z: assets pledged as security for liabilities 用作负债抵押的资产
h0HK~S#xBv assets portfolio 资产投资组合
~|N,{GaL assets price 资产价格
`U|zNizO assets quality 资产质素
rO YD[+ assets realization 资产变现
Pjxj$>&;*j assets refinancing arrangement 资产再集资安排
{B e9$$W, assets securitization 资产证券化
R KM5FXX assets situated outside Hong Kong 在香港以外地方的资产
3(nnN[?N,5 assets stripping 削减资产；拆卖资产
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vk assets value 资产值
UoUQ6I j assignee 承让人
TtH!5{$s assignment 转让；转让书；转让契
#sk~L21A assignment of interest 权益转让
l;&kX6 w assignment of letters patent and trade mark 专利证书及商标转让
Do5 . assignment of property 物业转让；物业转让书
e,Y<$kPV assignment right 转让权
.}uri1k"@k assignor 转让人
Y9&na&vY? associate 有联系的人；有关连人士；相联者；合伙人；联系人
x34GRe !! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B|8|f(tsSa associate member 附属会员
[LUqF?K& associated body corporate 相联法人团体
*B84Y.d f associated company 相联公司；联属公司
B !wr} ] associated corporation 相联法团
SoHaGQox Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k*!iUz{] 公认会计师公会〔英国〕
+@H{H2J 4 Association of Futures Exchange Brokers 香港期货经纪协会
XHOS"o$ y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l N0u1)'2 association of underwriters 承保人组织
8R-;cBT assumption of control 接管
5uOz #hN assurance 担保；保险；转易；转易书
mdo$d-d& assurance of interest 权益的转易
4sW ~7:vU at 19XX price 按一九ＸＸ年价格计算
4tx6h<L#s at a discount 按赔价计算；按贴水价格计算；打折扣
}B! io-} at a premium 按溢价计算；按升水价格计算
m(^N8k1K; at call 通知付款；按通知
M4CC&?6\ at constant market price 按固定市价计算
^dsj1#3z at constant price 按固定价格计算
]ms+ Va_/ at cost 按成本计算
1L!jI2~x} at current market price 按当时市价计算；按现时市价计算
;*ULrX4[ at current price 按当时价格计算；按现时价格计算
{"2CI^!/U. at factor cost 按要素成本计算；按生产要素成本计算
)[r=(6?n at money-of-the-day price 按付款当日价格计算
~jmI`X/ at or better 按指定或较佳价位〔买卖指令〕
ao[yHcAs at par 按面值计算；平价
8 ?x:PkK at sight 见票即付
pYu6[ at the close 按收市盘
/L5:/Z at the opening 按开市盘
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-> attestation 见证；见证条款
jzZ]+'t at-the-money option 平价期权
8 OO[Le]1 attorney 受权人；受托代表人
U0srwt97S attornment 新拥有人承认书
&\Lu}t7Ru attributable profit 可归属利润
O6ugN-d> attributable share value 可归属股份价值
M%W#0 Auckland Stock Exchange 奥克兰证券交易所
7s!rer> auction 拍卖
AT1{D!b auctioneer 拍卖商
;:+2.// audit 审计；核数
n}fV$qu Audit Commission 审计署
yy&L& v' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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(BB 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 25zk4- audit review 帐目审查
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Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
98 ]pkqp4 audited account 审计帐目；经审计的帐目
t5u#[* audited annual account 经审计的周年帐目
mZmE E2h audited balance sheet 经审计的资产负债表
(/!@
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~C>Q+tR8 auditor's certificate 核数师证明书；审计师证明书
_- ^mxC|M auditor's report 核数师报告；审计师报告
[TFp2B~)# Aussie bond 澳元债券
!c-MC| austerity budget 紧缩预算
j]]5&u/l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
qDhZC*"9#D Australia All Ordinaries Index 澳洲所有普通股票指数
mV)t Australian Dollar [AUD] 澳元
hY !>> Australian Options Market 澳大利亚期权市场
ccp9nX v Australian Securities Commission 澳洲证券事务监察委员会
$J,$_O6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
J& }1=s Australian Stock Exchange 澳大利亚证券交易所
V@TA~'$| Austrian Schilling [ATS] 奥地利先令
o_[~{@ RoR authentication 认证；鉴证
yL K %lP authority to purchase 委托购买证；委购书
&0 "*.:J9 authorization 认可；核准；授权；授权书
&^ uaoB0 authorization by direction 指示授权
G ;ZN>8NB authorization by instruction 指令授权
RAws{<6T- authorization by warrant 令状授权
}[MkJ21! authorization of unit trust 单位信托的认可
csxn" Dz\ authorized agent 指定代理人
Wm5[+z|2?9 authorized capital 法定资本
QnS#"hc\a authorized clerk 出市员
k B4Fz authorized dealer 认可交易商
bn5O2 authorized financial institution 认可财务机构
qt/6o|V authorized fund 认可基金
PMW@xk^<Y authorized fund house 获授权的基金公司；认可基金公司
lN{>.q@V`r authorized institution 认可机构
+aPe)U<t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N'$P(
bx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P4c3kO0 authorized insurer 获授权保险人；获认可承保人
8>D*U0sNl authorized investment 特准投资项目
B,%KvL&xMX authorized person 获授权人
}J9 2 TV authorized representative 获授权代表
`T ^0&# authorized share capital 法定股本
7!FiPH~kM automated quotation system 自动报价系统
TBba3% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
a2i:fz=[ 自动交易系统〔香港期货交易所有限公司〕
js r) automatic adjustment mechanism 自动调整机制
:`"- Jf automatic adjustment system 自动调整系统
e^\#DDm Automatic Clearing House 自动票据交换所
9F6dKPN: automatic exchange rates accumulation system 自动化汇率累集系统
rg]b$tL~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
b`^?nD7 automatic teller machine [ATM] 自动柜员机
N2k{@DY autopay 自动转帐
A )CsF available assets 可用资产
,1lW`Krx available fiscal reserve 现存财政储备
'&K' 0qG available profit 可用利润
]n<B a7Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
oWi#?' average 平均；平均数；海损
WX _g average basic salary 平均基本薪金
HU4h.Lm average consumer expenditure 平均消费开支；一般消费开支
u|u)8;'9( average cost 平均成本
_v,Wl/YAp average cost of land production 增辟土地平均成本
)FIFf ;r average daily turnover 平均每日成交额
>r,z^]- average daily wage rate 平均每日工资率
r< LWiM l? average expenditure pattern 平均开支模式
) hoVB average growth rate 平均增长率
W_Y56@7e average net fixed assets 固定资产平均净值
$vYy19z average of relatives 相对价格平均数
R%)F9P$o average price 平均价格
/Dt:4{aTOC average propensity to consume 平均消费倾向；一般消费倾向
P c5C*{C average propensity to save 平均储蓄倾向；一般储蓄倾向
|E||e10wR average rate 平均率
uGW#z_{(n average revenue 平均收入；平均收益
B> \q!dX3 average stock 平均库存；平均存货
I3T;|;P7 average yearly rent 平均年租
DW : \6k avoidance of double taxation 避免双重课税
[eTEK W] avoidance of tax 避税
