A:
M4L~bK A share Ａ股；甲类股份
0e7O #- abatement of tax 减税；减扣免税额
5,G<}cd ABN AMRO Bank N.V. 荷兰银行
~Sn5;g8+\ above-the-line expenditure 线上项目支出；经常预算支出
Ynk><0g6 above-the-line receipt 线上项目收入；经常预算收入
,& \&::R ABSA Asia Limited 南非联合亚洲有限公司
?trt4Tbe/ absolute change 绝对数值变更
8_sU8q*s absolute expenditure 实际开支
V@5 4k*V absolute guideline figure 绝对准则数字
vh:UXE lm absolute interest 绝对权益
N`L'
4v) absolute order of discharge 绝对破产解除令
uj+.L6S absolute profit margin 绝对利润幅度
wUZ(T in absolute value 实值；绝对值
w2M
IY_N? absolutely vested interest 绝对既得权益
\!' {-J absorbed cost 已吸收成本；已分摊成本
V}Y~z)i0 absorption 吸收；分摊；合并
lL(}dbT~N absorption rate 吸收率；摊配率；分摊率
"=v J } ACB Finance Limited 亚洲商业财务有限公司
<W^ XSk acceptable form of reciprocity 合理的互惠条件
=_H*fhXS acceptable rate 适当利率；适当汇率
ux/[d6To acceptance agreement 承兑协议
A+bu bH, acceptance for honour 参加承兑
;{F;e)${M acceptor 承兑人；接受人；受票人
o#KPrW`XJ/ acceptor for honour 参加承兑人
8m1 3M5r accident insurance 意外保险
?L ~=Z\H Accident Insurance Association of Hong Kong 香港意外保险公会
)=SYJ-ta< accident insurance scheme 意外保险计划
}X W#?l accident year basis 意外年度基准
J VIcNK) accommodation 通融；贷款
"8C(_z+]K` accommodation bill 通融票据；空头票据
k*UR# z(I accommodation party 汇票代发人
F~uA-g account balance 帐户余额；帐户结余
%l]rQjV- account book 帐簿
G + \~rl account collected in advance 预收款项
!]jNVg account current book 往来帐簿
* zJiii account of after-acquired property 事后取得的财产报告
3<1HqU account of defaulter 拖欠帐目
R;Ix<y{U account payable 应付帐款
Hhce:E@K account payee only [A/C payee only] 只可转帐；存入收款人帐户
b$$L]$q2 account receivable 应收帐款
/i]=ndAk account receivable report 应收帐款报表
F6neG~Y account statement 结单；帐单；会计财务报表
{H7$uiq3:B account title 帐户名称；会计科目
KH 6n3 \= accountant's report 会计师报告
7HR%rO?' Accountant's Report Rules 会计师报告规则
7=M'n;!Mh accounting and auditing procedure 会计与审计程序；会计与核数程序
A)`fD
%+ Accounting Arrangements 《会计安排》
ED =BZR accounting basis 会计基础
6u]OXP A| accounting by Official Receiver 破产管理署署长呈交的帐目
80l3.z,: Accounting Circular 《会计通告》
vCH v accounting class 会计类别
s"^YW+HMb accounting date 记帐日期；会计结算日期
qT-nD} accounting for money 款项核算
yrv SbqR Accounting Officer 会计主任
F" #3 s= accounting period 会计报告期；会计期
ju 2X* accounting policy 会计政策；会计方针
L^ jC&
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X:} 5L> ' accounting principle 会计准则
SJ|.% gn accounting record 会计记录
5IF~]5s accounting report 会计报告
>=q!!'$: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6 [Pr<4J Accounting Society of China 中国会计学会
%_X[{( accounting statement 会计报表
%~v76;H< accounting system 会计制度；会计系统
bMK'J accounting transaction 会计事项；帐务交易
MdTd$ 4J3 accounting treatment 会计处理
) *QTxN accounting year 会计年度
OmUw.VH accretion 增值；添加
Zn=Jm Z accrual 应计项目；应累算数目
]\b1~k i!F accrual basis 应计制；权责发生制
vEee/+1? accrual basis accounting 应计制会计；权责发生制会计
rQQPs \o accrue 应累算；应计
^ {]sD}Q" accrued benefit 应累算利益
3E2.v5* accrued charges 应计费用
fB ,!|u accrued cumulative preference share dividend 应累算的累积优先股股息
Tk@g9\6O9 accrued expenses 应累算费用
h/y} accrued interest payable 应付利息；应计未付利息
-r2qI t accrued interest receivable 应收利息；应计未收利息
6s"bstc{ accrued right 累算权益
*]UEF_ accruing profit 应累算的利润
JMe[
.S x accumulated fiscal reserve 累积财政储备
fm2M i~}0 accumulated profit 累积利润；滚存溢利
:aFpz6< accumulated reserve 累积储备
+M%2m3.Jo accumulation of surplus income 累积收益盈余
!v;_@iW 3e acquired assets 既得资产
h, jAtL! acquisition 收购；购置；取得
q-)_Qco acquisition cost 购置成本
(R
2P<
Zr acquisition expenses 购置费用
R"kE5 : acquisition of 100% interest 收购全部股权
R8W4 4I*R: acquisition of control 取得控制权
l$ _+WC*wp acquisition of fixed assets 购置固定资产
l?<z1Acd& acquisition of shell “买壳”
Cot\i\]jv acquisition price 收购价
g1 !L.
On act of God 天灾
9 p ' J(` acting partner 执事合伙人
hy`)]>9z~ active market 买卖活跃的市场；交投畅旺的市场；旺市
(9q {J(44 active partner 积极参与的合伙人
N %/DN active trading 交投活跃
Y GO 7lar actual circulation 实际流通
r#w_=h) actual cost 实际成本
2B?i2 [a, actual expenditure 实际开支；实际支出
50hh0! 1 actual income 实际入息；实际收入；实际收益
E F^=3 actual market 现货市场
pxnUe1= actual price 现货价；实际价格
7;-i_&vws actual profit 实际利润
5 nIlG actual quotation 实盘；实际价位；实际报价
/F9lW}pd actual year basis 按实际年度计算
%L|b F"K5; actuals 实货
WM l ^XZO actuarial investigation 精算调查
*t*&Q /W actuarial principle 精算原则
zMqEMx9 actuarial report 精算师报告
DczF0Ow Actuarial Society of Hong Kong 香港精算学会
tNf" X ! actuarial valuation 精算师估值
A
=#-u&l actuary 精算师
hBSJ EP ad referendum agreement 暂定协议；有待覆核的协定
scEQ DV ad valorem duty 从价税；按值征税
4W-+k ad valorem duty system 从价税制
1E_ Ui1 [ ad valorem fee 从价费
g~D6.OZU ad valorem tariff 从价关税
Gv3Fg[MA@c additional allowance 额外免税额
y8n1IZ*#SZ additional amount for unexpired risk 未过期风险的额外款额
T FA additional assessable profit 补加应评税利润
b1^Yxe#L additional assessment 补加评税
^ nZ2p$ additional commitment 额外承担
~TR|Pv additional commitment vote 额外承担拨款
zi[M{bm additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
M{RZ-)IC additional dependent parent allowance 供养父母额外免税额
_Vf|F additional provision 额外拨款
q;~ >h additional stamp duty 附加印花税
+( (31l additional tax 补加税罚款；补加税款
Yf`.Cq_: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s3!LR2qiF adjudged bankrupt 被裁定破产
;<R_ j%* adjudicated bankrupt 裁定破产人
~"0X,APR5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
R*f R? adjudication of bankruptcy 裁定破产；宣告破产
myX0<j3G5 adjudication of insolvency 裁定无力偿还债务
>^HTghgRD adjusted actual 经调整的实数；调整后的实数
I_s(yO4pw adjusted current assets 经调整的流动资产；调整后的流动资产
X[Gk!d r# adjusted figure 经调整的数字；调整后的数额
QNwAuH T adjusted liabilities 经调整的负债；调整后的负债
r:rJv adjusted loss 经调整的亏损；调整后的亏损
F7 6h 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
_VJ wC| adjusted profit 经调整的利润；调整后的利润
oT{yttSNo adjusted surplus 经调整的盈余额；调整后的盈余额
9 yAu<a adjusted value 经调整的价值；调整后的价值
1Sk6[h'CL adjustment 调整；修订；理算〔保险〕
,PxQ[CGg adjustment centre 调剂中心
w o9f9 9 adjustment lag 调整过程的时间差距；调整时差
qyfxT Q5 adjustment mechanism 调整机制
3+uoK f[ adjustment of loss 亏损调整
XB 7^Ka adjustment process 调整过程；调整程序
'+tT$k adjustment range 调整幅度
,WK$jHG] administered exchange rate 受管制汇率
jn Y3G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yyDBW`V(( administration expenses 行政费用
-s "$I:v administration fee 手续费；行政费
xmx;tq administration in bankruptcy 破产管理
VjM uU"++@ administration order 遗产管理令
,X6j$YLWp administrator 管理人；遗产管理人
x^sko z administrator of the estate 遗产管理人
oF^hq-xcP admission of debt 债项承认书
;CBdp- BUj admission of proof 接纳债权证明
`I{Q,HQ7 advance 放贷款项；垫付款项；预支款项；预付款项
c)fp;^ advance account 暂支帐目；预付款帐户
vBnHG-5;P advance compensation 预付补偿金
6u;(R 0n advance from shareholder 股东垫款
0Ch._~Q+20 advance pending reimbursement 预支以待日后付还
n9-[z2n advanced economy 先进经济体系
` :O.g9 advancement 预付；预付财产
@!O{>` advances warrant 垫款令
Z"T(8>c;g advancing 贷出
.LHe*J C adverse balance 逆差
T
bWZw adverse exchange 逆汇
> vy +U advertisement addressed to shareholders 在报章刊登的致股东通告
1e} 3L2rC advice for collection 托收通知书
gOAluP advice of drawing 提款通知书；汇票通知书
=(\!,S ' advice of payment 付款通知
4=:eGlU93U Advisory Committee [Securities and Futures Commission]
:!h H`l}p 谘询委员会〔证券及期货事务监察委员会〕
!S{<X c'wv Advisory Committee on Diversification 经济多元化谘询委员会
! WnI` affidavit 誓章；遗产申报誓章
+[9"M+4- affidavit of no receipt 述明无收款的誓章
XLxr~Yo affiliate 联号；联营公司；附属公司
<Rt@z|Zv affiliated company 附属公司；联号；联营公司
B(dL`]@Xm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nJg2O@mRJ affordability 负担能力
Ma#-'J African Development Bank [AfDB] 非洲开发银行
m/Z_ HER^ after-acquired property 事后取得的财产
5C?1`-&65V after-hours dealing 市后交易
:h~!#;w_ after-tax profit 税后盈利；税后利润；税后溢利
<2d@\"AoHE agency agreement 代理协议
\M@8# k| agency expenses 代理机构的开支
h_!"CF <n agency fee 代理费
5Oq ;V: 7 Agency Law 《代理法》
Vrh],xK7 agent 代理人；承销人
B35f 5m7r agent of company 公司代理人
$g;xw ?~# agent's fee 代理人费；经纪费
T,> e\ aggregate 总计；总数；总体数字
|;y b * aggregate amount 总款额；总额
r%n[PK^ ( aggregate assets and liabilities 总体资产与负债
TD7ON a-, aggregate at constant price 按固定价格计算的总体数字
`I$A;OPK7 aggregate demand 总需求
k#[s)Ja?s aggregate gross position 总持仓量
!o!04_ aggregate limit 总限额
T7'$A!c aggregate of salaries tax 合计薪俸税
)_?$B6hf,& aggregate performance 总体表现；总体业绩
;v\n[ aggregate supply 总体供应
N/VIP0Kb aggregate surplus 总盈余
-Ma"V aggregate total 整体总额
tEs$+b aggregate value 总值；合计价值
V. 1sZYA9 aggregated basis 合计基准
FU3B;Fn^Z( aggregated net chargeable income 合计应课税入息实额
xd@DN;e aggregation 合并计算；合计；总和
p<e~x/@ m* aggregation of incomes of husband and wife 夫妇入息合并计算
A[bxxQSP\H aggregation of property 财产的总和
%-CC_R|0$ agio 差价；贴水
dz 2d`=`3 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》
A>puk2 s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,V?,I9qf 《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》
jU$PO\UTk Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a=dN.OB}F7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
wBET.l'd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i|mA/
e3b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nj$K4_ agreement for a settlement 授产协议
k_B^2 = agreement for assignment 转让协议
H"l'E9k.&p agreement for sale 售卖协议；买卖协议
%?jf.p*kY agreement for sale and purchase 买卖协议
kz^G.5n agreement for the payment of interest 支付利息协议
rge/jE,^~Z agreement for the repayment of money 还款协议
!A o?bs' agreement of reinsurance 再保险协议
lOui{QU Agricultural Bank of China 中国农业银行
gP@ni$n air passenger departure tax 飞机乘客离境税
+|;I Iwo Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4 KnDXQ% airport tax 机场税
nabN.Ly alcohol duty 酒精税
L?fv5 S3 alienation 让与；让渡；转让
#UQ[8e alimony 生活费；赡养费
sh1()vT All Ordinaries Index [AOI] 所有普通股指数
U|nk8 6r all risks 全险；综合险
9@06]EI_ All Sales Record for Stock Market 《股票市场成交报告》
,R+u%bmn# Allied Capital Resources Limited 新联财务有限公司
($kwlj~c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1F|+4 allocation letter 拨款信件
U sTPNQj allocation of fund 分配款项；预留款项
uM8gfY)OI allocation of profit 利润分配；溢利分配
9D,& )6 allocation warrant 拨款令
Qp ,l> k allotment 分配；配股
TfPx allotment notice 股份配售通知；配股通知
MR}\fw$(. allotment of shares 股份分配
|=POV]K allowable 可获宽免；免税的
6X7_QBC) allowable business loss 可扣除的营业亏损
(Wn'.|^% allowable expenses 可扣税的支出
V|)> allowance 免税额；津贴；备抵；准备金
XvdhPOMy allowance for debts 债项的免税额
7-DC"`Y8e allowance for depreciation by wear and tear 耗损折旧免税额
z0sB*5VH allowance for funeral expenses 殡殓费的免税额
FQy iI T6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6D],275`J allowance for repairs and outgoings 修葺及支出方面的免税额
$m>e!P>%u allowance to debtor 给债务人的津贴
UL/>t}AG alteration of capital 资本更改
P7b2I=t alternate trustee 候补受托人
,o)MiR9-[A amalgamation 合并
]Gr'Bt / ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_$0Ix6y, ambit of charges 征税范围；收费范围
t>xV]W< amended valuation 经修订的估值
iYf4 /1IG, American Commodities Exchange 美国商品交易所
FyEl @ }W American Express Bank Limited 美国运通银行
<_![~n$H American Stock Exchange 美国证券交易所
N 5\<w> amortization 摊销
Li2)~4p>< amount due from banks 存放银行同业的款项
c.fj[U|j amount due from banks abroad 存放海外银行同业的款项
"{k3~epYaN amount due from holding companies 控股公司欠款
9M<? *8) amount due from local banks 存放本港银行同业的款项
($wYaw z amount due to banks 银行同业的存款
;IT^SHym amount due to banks abroad 海外银行同业的存款
#d~"bn q;c amount due to holding companies 控股公司存款
c nzPq\ amount due to local banks 本港银行同业的存款
oC
[g amount due to outport banks 外埠银行同业的存款
u2 t<auE9^ amount for note issue 发行纸币的款额
e([&Nr8h amount of bond 担保契据的款额
\ *2IU"R amount of consideration 代价款额
pGIeW}2'9 amount of contribution 供款数额
\&H%k amount of indebtedness 负债款额
0`W~2ai amount of principal of the loan 贷款本金额
OjN]mp-q amount of rates chargeable 应征差饷数额
!4E:IM63 amount of share capital 股本额
xn"g_2Hi amount of sums assured 承保款额
^tv*I~>J! amount of variation 变动幅度
{x8`gP\H amount of vote 拨款数额
<L J$GiU amount payable 应付款额
S;])Nt'X' amount receivable 应收款额
t]x HM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O v-I2 analysis 分析
4g 1h:I/ ancillary risk 附属风险
+FiV!nRkZ annual account 周年帐目；周年帐目报表；年度决算；年结
3X:F9x>y annual accounting date 年结日期
=N=,;<6%A annual allowance 每年免税额；年积金；年度津贴；年津
G<-.{Gx) annual balance 年度余额
Z8 T{Xw6% annual disposable income 每年可动用收入
Q-"FmD-Yw annual estimates 周年预算
;Gi w7a) annual fee 年费
u7 mj annual general meeting 周年大会
:.d QY=6I annual growth rate 年增率；每年增长率
~K[rQ annual long-term supplement 长期个案每年补助金
B$bsh. annual pensionable emolument 可供计算退休金的年薪
h2q]!01XP
annual report 年报
5?b9[o+ D Annual Report on the Consumer Price Index 《消费物价指数年报》
9K49<u0O annual return 周年报表；周年申报表；每年报税表格
c_i F S Annual Return Rules 《周年报表规则》
r#XDgZtI annual review of consumer prices 每年消费物价回顾
& zG= annual roll-forward basis 逐年延展方式
1Jahu!c? annual salary 年薪
8.,PgS annual statement 年度报表；年度决算表
SBEJ@&iB~ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
nX N0~,+ annuitant 年金受益人
eYa gI annuity 年金
;cO0Y.V9l annuity contract 年金合约
+|.#<]GA annuity on human life 人寿年金
{b?)|@)is antecedent debt 先前的债项
F Jz jS; ante-dated cheque 倒填日期支票
-l\@50, D anticipated expenditure 预期开支
zm e:U![ anticipated net profit 预期纯利
,Xn%-OT anticipated revenue 预期收入
ESO (~X+ anti-inflation measure 反通货膨胀措施
IQ M!dC anti-inflationary stance 反通货膨胀立场
#U1soZ7 apparent deficit 表面赤字
MwuH.# Ez apparent financial solvency 表面偿债能力
\R<yja apparent partner 表面合伙人
j.z#fU application for personal assessment 个人入息课税申请书
/90@ 85%r application of fund 资金应用
&]euN~y application to release as liquidator and to destruct the books of accounts and documents
WV8<gx`Q 申请免除清盘人职务及毁灭帐簿与文件
@ +7'0[y? appointed actuary 委任精算师
u (BYRB appointed auditor 委任核数师；委任审计师
~7ArH9k . appointed trustee 委任的受托人
xH=&={ appointer 委任人
>$?Z&7Lv apportioned pro rata 按比例分摊
L+,{*Uj[; apportionment 分配；分摊
MT9a 1 > Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[)*fN|Hy apportionment formula 分摊方程式
{> z.y1 apportionment of estate duty 遗产税的分摊
4 QDW}5xB appraisal 估价；评估
f5G17: Q appreciable growth 可观增长
F :u} 7t> appreciable impact 显着影响
sK\?i3 <? appreciable increase 可观增长
lj[Bd > appreciation 增值；升值
3oSQe" appreciation against other currencies 相对其他货币升值
9o rza<# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&pCKz[Yf+ appreciation tax 增值税
^WeT3b q appropriation 拨款；拨用；拨付
Kg.E~ appropriation account 拨款帐目
JK1b 68n Appropriation Bill 拨款法案
I[&!\Me[+w appropriation-in-aid system 补助拨款办法
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*d!^C approved assets 核准资产
HsO=%bb approved basket stock 认可一篮子证券
Z FRKh:| approved budget 核准预算
^D h2_vbI approved charitable donation 认可慈善捐款
i{`>!)U approved charitable institution 认可慈善机构
8^^al!0K~ approved currency 核准货币；认可货币
4y knX% [ approved estimates 核准预算
7
724,+2N approved estimates of expenditure 核准开支预算
|BXq8Erh approved overseas insurer 核准海外保险人
Ad"::&&Wk approved overseas trust company 核准海外信托公司
b*bR<|dT j approved pooled investment fund 核准汇集投资基金
-du+iOe? approved provident fund scheme 认可公积金计划
97
1qr approved provision 核准拨款
eSvu:euv approved redeemable share 核准可赎回股份
@}FRiPo6 approved regional stock 认可地区性证券
HloP NE&} approved retirement scheme 认可退休金计划
N%T-Q9k approved subordinated loan 核准附属贷款
V C.r arbitrage 套戥；套汇；套利
E J 9A
4B arbitrageur 套戥者；套汇者
MM97$ arbitrary amount 临时款项
v!x=fjr< arrangement 措施；安排；协定
F`-? 3]\3 arrears 欠款
t'z] <7 arrears of pay 欠付薪酬
%TLAn[LW( arrears of revenue 逾期未收税款；逾期未收的帐项
t >8t|t+ articles of association 组织章程；组织细则；组织章程细则
{!-w|&bF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ztTpMj ascertainment of profit 确定利润
E&97;VH "Asia Clear" “亚洲结算系统”
!Zs;m`j&9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
? 56Zw"89 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Z{3y Asian Development Fund [ADF] 亚洲发展基金
bT8BJY%+ Asian dollar bond 亚洲美元债券
HkQ2G} < Asian dollar market 亚洲美元市场
p}j{ <y Asian dollar rate 亚洲美元利率
I&^?,Fyy< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5B(|!Xq;I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
NoPM!.RU{ asked price 沽盘；喊价；索价；卖方报价
^c=@2# ^\ assessable income 应评税入息
\TKv3N assessable loss 应评税亏损
ncWASw` assessable profit 应评税利润
'dx4L }d assessable value 应评税值
H\O|Y@uVr assessed profit 估定利润
1X Sqgr"3 assessed value 经评估价值
|C5i3? assessment 评税；评定；估价；评税单
!x,3k\M assessment number 评税编号；估价编号
AKS(WNGEp assessment of additional tax 补加税评税
BG'gk#J+f assessment of performance 业绩评估；实绩评价
%`` FIv15w Assessor 评税主任
`E}2|9 asset price bubbles 资产价格泡沫
8x+K4B"oe asset-backed securities 具资产保证的证券
2)U3/TNe assets accretion 资产增值
jL 2f74?1 assets and liabilities 资产与负债
A ?_2@6Y^ assets betterment statement 资产递增表；资产改进表
~>C!l k assets lending 实物放款；有抵押贷款
EmLPq!C assets of the company passing on the death 死者去世时转移的公司资产
yqoi2J: assets pledged as security for liabilities 用作负债抵押的资产
~ 9'64 assets portfolio 资产投资组合
^tpy8TQ assets price 资产价格
[7$<sN<' assets quality 资产质素
s cn!, assets realization 资产变现
^6Xi o6W assets refinancing arrangement 资产再集资安排
`RjcJ ?r assets securitization 资产证券化
F9d][ P@@ assets situated outside Hong Kong 在香港以外地方的资产
?Ww ',e assets stripping 削减资产；拆卖资产
A^g81s.5 assets value 资产值
N`#v"f<~Q assignee 承让人
F`Pu$>8C assignment 转让；转让书；转让契
S 46[2-v1 assignment of interest 权益转让
@w2}WX> assignment of letters patent and trade mark 专利证书及商标转让
U;;Har assignment of property 物业转让；物业转让书
Qi[T!1 assignment right 转让权
'dBzv>ngD assignor 转让人
C@KYg/nYw associate 有联系的人；有关连人士；相联者；合伙人；联系人
4E"qpy \( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t);5C w _ associate member 附属会员
Cu!4ha.e` associated body corporate 相联法人团体
J H $ associated company 相联公司；联属公司
uz*C`T0:rj associated corporation 相联法团
oE5+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+[*UC" 公认会计师公会〔英国〕
S-v9z:M3 Association of Futures Exchange Brokers 香港期货经纪协会
\Ud2]^D= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F.O2;M|x association of underwriters 承保人组织
Va9vDb6 assumption of control 接管
E{j6OX\ assurance 担保；保险；转易；转易书
/AWHG._ assurance of interest 权益的转易
2y,~i;;_ at 19XX price 按一九ＸＸ年价格计算
Q9rE_} Z at a discount 按赔价计算；按贴水价格计算；打折扣
jkfI,T at a premium 按溢价计算；按升水价格计算
!N!M
NsyDz at call 通知付款；按通知
m V^dIm at constant market price 按固定市价计算
B:9Z ;g@& at constant price 按固定价格计算
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%Eub at cost 按成本计算
CNP?i(Rk at current market price 按当时市价计算；按现时市价计算
,E/vHI8 at current price 按当时价格计算；按现时价格计算
!&#CEF@J at factor cost 按要素成本计算；按生产要素成本计算
xv1$,|^ts at money-of-the-day price 按付款当日价格计算
$'e.bh at or better 按指定或较佳价位〔买卖指令〕
QO|ODW+D at par 按面值计算；平价
-'Z P_$sA at sight 见票即付
|QHWX^ pO at the close 按收市盘
Q,jlKgB 5: at the opening 按开市盘
w $2-t attestation 见证；见证条款
\2~.r/`1 at-the-money option 平价期权
's*UU:R attorney 受权人；受托代表人
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TJrN attornment 新拥有人承认书
_&yQW&vH# attributable profit 可归属利润
QAu^]1 ; attributable share value 可归属股份价值
k"AY7vq@!P Auckland Stock Exchange 奥克兰证券交易所
'X`\vTxB auction 拍卖
O 89BN6p auctioneer 拍卖商
\)r#?qn4z; audit 审计；核数
Gew0Y#/ Audit Commission 审计署
;M}bQ88 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
aHb,4 wY 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〕
`M\L 6o audit review 帐目审查
bEP XNN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s'/ug audited account 审计帐目；经审计的帐目
64zO%F* audited annual account 经审计的周年帐目
D4`7,JC}< audited balance sheet 经审计的资产负债表
Av/|= {i auditor 核数师；核数主任；审计师
.k[Ptx> auditor's certificate 核数师证明书；审计师证明书
^QXUiX zl auditor's report 核数师报告；审计师报告
|Z!C`G[ Aussie bond 澳元债券
?5Lom#^ austerity budget 紧缩预算
vR:t4EJ ` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q!Nwf X JM Australia All Ordinaries Index 澳洲所有普通股票指数
Ndx='j0 Australian Dollar [AUD] 澳元
t-/%|@?D Australian Options Market 澳大利亚期权市场
RCoz;|c`P Australian Securities Commission 澳洲证券事务监察委员会
F[~qgS*; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
# U!J2240 Australian Stock Exchange 澳大利亚证券交易所
~lQ]PKJ" Austrian Schilling [ATS] 奥地利先令
l1YyZ ^Z authentication 认证；鉴证
BhNwC[G?m authority to purchase 委托购买证；委购书
LG51e7_gFi authorization 认可；核准；授权；授权书
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`4*d$` authorization by direction 指示授权
6s>PZh authorization by instruction 指令授权
Qza[~6 authorization by warrant 令状授权
8B\,*JGY2 authorization of unit trust 单位信托的认可
3) :7mE( authorized agent 指定代理人
qB"y'UW8 authorized capital 法定资本
i"_JF-IbN authorized clerk 出市员
8f#YUK
sW= authorized dealer 认可交易商
g2 F~0%HY authorized financial institution 认可财务机构
XjL( V1 authorized fund 认可基金
gSC8qip authorized fund house 获授权的基金公司；认可基金公司
M*@MkN*u& authorized institution 认可机构
\QYs(nm?k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X/'B*y'=U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?jb7Oq#[ authorized insurer 获授权保险人；获认可承保人
$YL} rM authorized investment 特准投资项目
Jb_/c`` authorized person 获授权人
!07$aQYcd authorized representative 获授权代表
e3',? 5j authorized share capital 法定股本
"BE U%,w automated quotation system 自动报价系统
C%G-Ye|@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[<OMv9(l'o 自动交易系统〔香港期货交易所有限公司〕
}8 ,b; Q automatic adjustment mechanism 自动调整机制
!'n+0 automatic adjustment system 自动调整系统
Qg1LT8 Automatic Clearing House 自动票据交换所
7dxY07 yu automatic exchange rates accumulation system 自动化汇率累集系统
b/WVWDyob/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.b ew,92 automatic teller machine [ATM] 自动柜员机
&XN*T.Y` autopay 自动转帐
T* LbZ"A available assets 可用资产
5E~][. d available fiscal reserve 现存财政储备
V$^x]z available profit 可用利润
[gD02a: u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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<;Gnh~ average 平均；平均数；海损
zoO>N'b3) average basic salary 平均基本薪金
u!;kBs average consumer expenditure 平均消费开支；一般消费开支
&a1a gi7M average cost 平均成本
A@&+! sO average cost of land production 增辟土地平均成本
+Hv%m8'0| average daily turnover 平均每日成交额
IzkZ^;(N average daily wage rate 平均每日工资率
awMm&8cIM average expenditure pattern 平均开支模式
LvE|K&R| average growth rate 平均增长率
)]rGGNF* average net fixed assets 固定资产平均净值
R%}OZJ_ average of relatives 相对价格平均数
-08Ys c average price 平均价格
h&[!CtPm average propensity to consume 平均消费倾向；一般消费倾向
)V~<8/) average propensity to save 平均储蓄倾向；一般储蓄倾向
DR^mT$ average rate 平均率
H| IsjCc average revenue 平均收入；平均收益
rt t?4 average stock 平均库存；平均存货
u s$~6 average yearly rent 平均年租
)FE'# \ avoidance of double taxation 避免双重课税
<@e6zQG avoidance of tax 避税
