A:
5 *pN<S A share Ａ股；甲类股份
F)5B[.ce abatement of tax 减税；减扣免税额
;Y|~!%2~ ABN AMRO Bank N.V. 荷兰银行
5fx,rtY2sQ above-the-line expenditure 线上项目支出；经常预算支出
> v !c\ above-the-line receipt 线上项目收入；经常预算收入
BQ}.+T\ ABSA Asia Limited 南非联合亚洲有限公司
>wS :3$Q absolute change 绝对数值变更
$H:h (ia: absolute expenditure 实际开支
Qdr-GODx absolute guideline figure 绝对准则数字
-z 5k4Y absolute interest 绝对权益
.kKwdqO+zB absolute order of discharge 绝对破产解除令
FPUR0myCU absolute profit margin 绝对利润幅度
L|1 zHDxQ absolute value 实值；绝对值
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absolutely vested interest 绝对既得权益
hHl-;%# absorbed cost 已吸收成本；已分摊成本
#HuA(``[d absorption 吸收；分摊；合并
O"^a.`27 absorption rate 吸收率；摊配率；分摊率
&P{p\ v2Y ACB Finance Limited 亚洲商业财务有限公司
)< a 8a@ acceptable form of reciprocity 合理的互惠条件
G* ~*2>~ acceptable rate 适当利率；适当汇率
Is6']bYh acceptance agreement 承兑协议
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[%s@C acceptance for honour 参加承兑
^YJ^+:D( acceptor 承兑人；接受人；受票人
^RyTK|SQ acceptor for honour 参加承兑人
n `T[eb~ accident insurance 意外保险
.f<VmUca Accident Insurance Association of Hong Kong 香港意外保险公会
]|L a MMD accident insurance scheme 意外保险计划
i`nw"8 accident year basis 意外年度基准
ryp$|?ckJ accommodation 通融；贷款
#Xw[i accommodation bill 通融票据；空头票据
. nF accommodation party 汇票代发人
k q.h\[ account balance 帐户余额；帐户结余
l
75{J xZX account book 帐簿
O-lh\9{'R account collected in advance 预收款项
c)!s[o L account current book 往来帐簿
%3+hz $E account of after-acquired property 事后取得的财产报告
fQ.>G+0 I> account of defaulter 拖欠帐目
zcWxyLifl0 account payable 应付帐款
"gikX/Co= account payee only [A/C payee only] 只可转帐；存入收款人帐户
5m7Ax] \ account receivable 应收帐款
I nK)O '; account receivable report 应收帐款报表
V\`= " account statement 结单；帐单；会计财务报表
3pv1L~ ZI account title 帐户名称；会计科目
jzA8f+:q accountant's report 会计师报告
r\ Yur Accountant's Report Rules 会计师报告规则
>;r0 5,mc accounting and auditing procedure 会计与审计程序；会计与核数程序
G{Enh<V Accounting Arrangements 《会计安排》
g7z9i[ accounting basis 会计基础
)zt4'b\)v accounting by Official Receiver 破产管理署署长呈交的帐目
RrpF i'R Accounting Circular 《会计通告》
"sx& 8H" accounting class 会计类别
9w<Bm"G accounting date 记帐日期；会计结算日期
1 HWJxV" accounting for money 款项核算
j4SG A#;v Accounting Officer 会计主任
Bt7v[Ot
accounting period 会计报告期；会计期
10 H! accounting policy 会计政策；会计方针
k Q(y^t W accounting practice 会计惯例
)$4 DH:WN accounting principle 会计准则
]a |;G accounting record 会计记录
7c]Ai accounting report 会计报告
U@5Z9 /n{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1`_)%Y[ZJ Accounting Society of China 中国会计学会
h}&Il DG accounting statement 会计报表
N_Ld,J%g accounting system 会计制度；会计系统
OwIy(ukTI accounting transaction 会计事项；帐务交易
N~J Eia% accounting treatment 会计处理
,wo" (E!4e accounting year 会计年度
d@f2Vxe7 accretion 增值；添加
O:p649A accrual 应计项目；应累算数目
}/r%~cZ accrual basis 应计制；权责发生制
U* :'/. accrual basis accounting 应计制会计；权责发生制会计
eniR} accrue 应累算；应计
AR6vc accrued benefit 应累算利益
=?Md&%j accrued charges 应计费用
I8]NY !'cW accrued cumulative preference share dividend 应累算的累积优先股股息
PM>XT accrued expenses 应累算费用
AHD%6 \$ accrued interest payable 应付利息；应计未付利息
W*`6ero accrued interest receivable 应收利息；应计未收利息
pDq_nx9 accrued right 累算权益
TPFmSDq accruing profit 应累算的利润
" $pg mf2 accumulated fiscal reserve 累积财政储备
U?j> 28 accumulated profit 累积利润；滚存溢利
PSR `8z n accumulated reserve 累积储备
slfVQ809 accumulation of surplus income 累积收益盈余
(b}7Yb]#c acquired assets 既得资产
nnl9I4-O acquisition 收购；购置；取得
O~'yP @&` acquisition cost 购置成本
J\D3fh97- acquisition expenses 购置费用
bu&y w~ acquisition of 100% interest 收购全部股权
z35Rjhj9 acquisition of control 取得控制权
$-fY 8V3[ acquisition of fixed assets 购置固定资产
1 ZFSz{ acquisition of shell “买壳”
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@qY acquisition price 收购价
8~#Q * act of God 天灾
xG/qDc acting partner 执事合伙人
t+J6P)= active market 买卖活跃的市场；交投畅旺的市场；旺市
Wj=ex3K3u. active partner 积极参与的合伙人
rXPx* /C active trading 交投活跃
#e>MNc
'z actual circulation 实际流通
dKpa5f7 actual cost 实际成本
' t.F.t actual expenditure 实际开支；实际支出
a\_,_psK actual income 实际入息；实际收入；实际收益
Vdk+1AX actual market 现货市场
3F !+c 8e actual price 现货价；实际价格
n`Iy7X actual profit 实际利润
3*2pacHpE actual quotation 实盘；实际价位；实际报价
E}&jtMRUt actual year basis 按实际年度计算
MXV4bgltT actuals 实货
3~xOO*`o actuarial investigation 精算调查
=W*`HV-w actuarial principle 精算原则
D~&e.y/gHN actuarial report 精算师报告
&~f_1< Actuarial Society of Hong Kong 香港精算学会
bR,Iq}p actuarial valuation 精算师估值
53 05N! actuary 精算师
C
P{h+yCj ad referendum agreement 暂定协议；有待覆核的协定
YH9] T, ad valorem duty 从价税；按值征税
}8#Czo jt ad valorem duty system 从价税制
w/6@R 4)p ad valorem fee 从价费
j) qh>y) ad valorem tariff 从价关税
{U-EBXV additional allowance 额外免税额
Mu%,@?zM^/ additional amount for unexpired risk 未过期风险的额外款额
VW`=9T5%@ additional assessable profit 补加应评税利润
*G41%uz additional assessment 补加评税
x's-UO"^ additional commitment 额外承担
mP[u [ | ] additional commitment vote 额外承担拨款
26K ~m@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:q1r2&ne additional dependent parent allowance 供养父母额外免税额
MV \zwH additional provision 额外拨款
TL gVu Y additional stamp duty 附加印花税
p
n>`v additional tax 补加税罚款；补加税款
,m ]q+7E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6|}mTG^ adjudged bankrupt 被裁定破产
b.;}Hq> adjudicated bankrupt 裁定破产人
Tj9q(Vq adjudication fee 裁定费；评定印花税额手续费；评估契据费
rt E,SN adjudication of bankruptcy 裁定破产；宣告破产
h
cXqg adjudication of insolvency 裁定无力偿还债务
B{ "<\g adjusted actual 经调整的实数；调整后的实数
.p>8oOp adjusted current assets 经调整的流动资产；调整后的流动资产
nTKfwIeg5 adjusted figure 经调整的数字；调整后的数额
=>*N W9c adjusted liabilities 经调整的负债；调整后的负债
rSn7(3e4^ adjusted loss 经调整的亏损；调整后的亏损
q8>Q,F`B A 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
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G='02 adjusted profit 经调整的利润；调整后的利润
hGV/P94 adjusted surplus 经调整的盈余额；调整后的盈余额
Q#KjX;No adjusted value 经调整的价值；调整后的价值
4/>={4Y9 adjustment 调整；修订；理算〔保险〕
<=M }[ adjustment centre 调剂中心
'DQyB`V2y adjustment lag 调整过程的时间差距；调整时差
#mYxO adjustment mechanism 调整机制
=YIQ
_,{u adjustment of loss 亏损调整
Hp!F?J7sx adjustment process 调整过程；调整程序
P7-3Vf_L adjustment range 调整幅度
IhLfuyFWu administered exchange rate 受管制汇率
0aWb s$FyU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Q,`kfxA`O administration expenses 行政费用
{8RGW0 Y administration fee 手续费；行政费
%A3Jd4DH administration in bankruptcy 破产管理
9#!tzDOtD administration order 遗产管理令
nT"z(\i.!J administrator 管理人；遗产管理人
8F1!9W 7 administrator of the estate 遗产管理人
e_TDO admission of debt 债项承认书
}}_l@5 admission of proof 接纳债权证明
y{JkY\g advance 放贷款项；垫付款项；预支款项；预付款项
F}>`3//u advance account 暂支帐目；预付款帐户
BYU.ptiJJ advance compensation 预付补偿金
]U%Tm>s. advance from shareholder 股东垫款
G2D<LRWt4 advance pending reimbursement 预支以待日后付还
$ cSZ X#\ advanced economy 先进经济体系
n4johV.# advancement 预付；预付财产
K>y+3HN[6 advances warrant 垫款令
*gVv74;; advancing 贷出
fZ$2bI= adverse balance 逆差
LKcrr; adverse exchange 逆汇
@HI5 ; z advertisement addressed to shareholders 在报章刊登的致股东通告
}R$%MU5:: advice for collection 托收通知书
v<1;1m advice of drawing 提款通知书；汇票通知书
NO ^(D+9 advice of payment 付款通知
QUf_fe!,| Advisory Committee [Securities and Futures Commission]
Gj 3/&'k6 谘询委员会〔证券及期货事务监察委员会〕
'Iu(lpF& Advisory Committee on Diversification 经济多元化谘询委员会
*OiHrI9y affidavit 誓章；遗产申报誓章
wn`budH?c8 affidavit of no receipt 述明无收款的誓章
O5
SX"A affiliate 联号；联营公司；附属公司
?*,q#ZkA9W affiliated company 附属公司；联号；联营公司
^MUM04l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?9+;[X affordability 负担能力
m='OnTeOE African Development Bank [AfDB] 非洲开发银行
l<0V0R( after-acquired property 事后取得的财产
> R=YF* t after-hours dealing 市后交易
zdCt#=QV?R after-tax profit 税后盈利；税后利润；税后溢利
Z a w + agency agreement 代理协议
X!Q"p$D4( agency expenses 代理机构的开支
h 8s*FI agency fee 代理费
2dfA}i> k Agency Law 《代理法》
h%%'{ ^>~ agent 代理人；承销人
D#0}/ agent of company 公司代理人
xX ZN<<f59 agent's fee 代理人费；经纪费
X*KT=q^?n aggregate 总计；总数；总体数字
Sgj6tH2M aggregate amount 总款额；总额
}_ E aggregate assets and liabilities 总体资产与负债
]7;;uhn` aggregate at constant price 按固定价格计算的总体数字
']Z8C)tK aggregate demand 总需求
G1 rgp>m aggregate gross position 总持仓量
dkjL;1 aggregate limit 总限额
Jp- hFD aggregate of salaries tax 合计薪俸税
\Z 8!iruN aggregate performance 总体表现；总体业绩
\B)<<[ $ aggregate supply 总体供应
h.nz kp5 aggregate surplus 总盈余
!?{5ET,gtN aggregate total 整体总额
N *fN&0 r aggregate value 总值；合计价值
?= /l@ d aggregated basis 合计基准
+\4=G@P.J aggregated net chargeable income 合计应课税入息实额
DcS~@ ; aggregation 合并计算；合计；总和
6%TV X aggregation of incomes of husband and wife 夫妇入息合并计算
\T0`GpE aggregation of property 财产的总和
X`&E,;bIb agio 差价；贴水
D$ \ EZ 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》
$3>|R lxYA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Go4l#6 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"T PMSx&Ei Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o%:e Yl 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
g:HIiGN0Ic Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
OR3TRa XD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A.n1 |Q# agreement for a settlement 授产协议
RW 5 T } agreement for assignment 转让协议
y}A-o_u@cD agreement for sale 售卖协议；买卖协议
\ C Yu; agreement for sale and purchase 买卖协议
4"{q|~&=:$ agreement for the payment of interest 支付利息协议
Ap /WgVw ; agreement for the repayment of money 还款协议
D+OkD-8q agreement of reinsurance 再保险协议
gIeo7>u Agricultural Bank of China 中国农业银行
[eImP
V] air passenger departure tax 飞机乘客离境税
2bqwnRT} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VrpY B U airport tax 机场税
xfb%bkr alcohol duty 酒精税
b~r ?#2K alienation 让与；让渡；转让
;Bm{_$hf= alimony 生活费；赡养费
IcB>Hg5 All Ordinaries Index [AOI] 所有普通股指数
\a <E3
< all risks 全险；综合险
AK[c!mzx All Sales Record for Stock Market 《股票市场成交报告》
52oR^ | Allied Capital Resources Limited 新联财务有限公司
>a,w8 ^7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q+<TD#xoL allocation letter 拨款信件
--FvE|I allocation of fund 分配款项；预留款项
ipsNiFv: allocation of profit 利润分配；溢利分配
/)~M cP3 allocation warrant 拨款令
bz1\EkLL allotment 分配；配股
@_;6 L allotment notice 股份配售通知；配股通知
uaiG (O allotment of shares 股份分配
PqfH}d0l allowable 可获宽免；免税的
^pn:SV allowable business loss 可扣除的营业亏损
gbvBgOp allowable expenses 可扣税的支出
t^q/'9Ai&J allowance 免税额；津贴；备抵；准备金
`| fF)kI allowance for debts 债项的免税额
`|gCbs 95 allowance for depreciation by wear and tear 耗损折旧免税额
GFvOrR lP\ allowance for funeral expenses 殡殓费的免税额
H]cCyuCdH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ak%8|'} allowance for repairs and outgoings 修葺及支出方面的免税额
Q,scjt[ allowance to debtor 给债务人的津贴
Q?~l =}2 alteration of capital 资本更改
~! @a alternate trustee 候补受托人
W*P/~U= amalgamation 合并
'SC`->F4D ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#]9yzyb_y ambit of charges 征税范围；收费范围
MD%86m{Sg= amended valuation 经修订的估值
s;>jy/o0 s American Commodities Exchange 美国商品交易所
kM .zX|_ American Express Bank Limited 美国运通银行
/Z^+K American Stock Exchange 美国证券交易所
EM"YjC)F amortization 摊销
# 6JG#!W amount due from banks 存放银行同业的款项
{L# Pd j{ amount due from banks abroad 存放海外银行同业的款项
h>4\I;Ij amount due from holding companies 控股公司欠款
XWkYhTaY amount due from local banks 存放本港银行同业的款项
H R4^+x amount due to banks 银行同业的存款
<|v]9`' amount due to banks abroad 海外银行同业的存款
YS/4<QA[ amount due to holding companies 控股公司存款
w!61k \ amount due to local banks 本港银行同业的存款
IyMKV$" amount due to outport banks 外埠银行同业的存款
+ft?aB@ amount for note issue 发行纸币的款额
s+a eP amount of bond 担保契据的款额
;:v:pg8qc amount of consideration 代价款额
d 35 ,[ amount of contribution 供款数额
|',Gy\Sj amount of indebtedness 负债款额
B7cXbUAQs amount of principal of the loan 贷款本金额
By"
=]|Q amount of rates chargeable 应征差饷数额
a4c~ThbI amount of share capital 股本额
l/Sb JrM* amount of sums assured 承保款额
Kpg]b"9.R amount of variation 变动幅度
nP] ~8ViS amount of vote 拨款数额
'En 6h" { amount payable 应付款额
]2?t $"G8 amount receivable 应收款额
9mr99 t A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9\V^q9l analysis 分析
-|g~--@Q ancillary risk 附属风险
8!1vsEqv annual account 周年帐目；周年帐目报表；年度决算；年结
4jvgyi 9
annual accounting date 年结日期
8dP^zjPj annual allowance 每年免税额；年积金；年度津贴；年津
`C,47 9~J annual balance 年度余额
#5F\zeo@F? annual disposable income 每年可动用收入
$cnIsyKWY annual estimates 周年预算
$Die~rPU annual fee 年费
O.}{s; annual general meeting 周年大会
;'*"(F=D6 annual growth rate 年增率；每年增长率
c'[l%4U8[ annual long-term supplement 长期个案每年补助金
5MT$n4zKu annual pensionable emolument 可供计算退休金的年薪
-r[l{ce annual report 年报
l9\
*G; Annual Report on the Consumer Price Index 《消费物价指数年报》
t
7+ifSrz annual return 周年报表；周年申报表；每年报税表格
b3W@{je Annual Return Rules 《周年报表规则》
0m !+gZ@ annual review of consumer prices 每年消费物价回顾
N\rbnr annual roll-forward basis 逐年延展方式
_8S!w>$) annual salary 年薪
4&}LYSZl annual statement 年度报表；年度决算表
G;MmD?VJ g Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
H{yeN 5
annuitant 年金受益人
Yz4Q!tL annuity 年金
>IsRd annuity contract 年金合约
|. X ?IJ` annuity on human life 人寿年金
Pr9$( 6MX antecedent debt 先前的债项
Ie ll`; ante-dated cheque 倒填日期支票
y^?7de} anticipated expenditure 预期开支
Ov h[qm?Z anticipated net profit 预期纯利
\IIR2Xf,K anticipated revenue 预期收入
I!~ 5. anti-inflation measure 反通货膨胀措施
k68\ _ NUL anti-inflationary stance 反通货膨胀立场
-b8Vz}Y apparent deficit 表面赤字
ckS.j)@.c apparent financial solvency 表面偿债能力
-m3 O\X apparent partner 表面合伙人
V^[o{'+ application for personal assessment 个人入息课税申请书
,!G w40t application of fund 资金应用
abp]qvCV application to release as liquidator and to destruct the books of accounts and documents
CtfI&rb[ 申请免除清盘人职务及毁灭帐簿与文件
#3leM Z 6 appointed actuary 委任精算师
Z+x,Aw q appointed auditor 委任核数师；委任审计师
|\Nu+w appointed trustee 委任的受托人
x[zt(kC0+ appointer 委任人
e<#t]V apportioned pro rata 按比例分摊
(w}iEm\b apportionment 分配；分摊
)[i0 ~o[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W$=Ad * apportionment formula 分摊方程式
W{ <_gD9 apportionment of estate duty 遗产税的分摊
&]iiBp #2 appraisal 估价；评估
B/6wp ^#VX appreciable growth 可观增长
|wZcVc t~ appreciable impact 显着影响
Kf/1;: ^ appreciable increase 可观增长
FWNWOU appreciation 增值；升值
07`hQn)Gc appreciation against other currencies 相对其他货币升值
&Ba` 3V\M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
f %<kcM2 appreciation tax 增值税
PRg^E 4 appropriation 拨款；拨用；拨付
&'Pw z appropriation account 拨款帐目
rOHU)2 Appropriation Bill 拨款法案
J'jwRn appropriation-in-aid system 补助拨款办法
BIqZg$ approved assets 核准资产
ux :czZqy approved basket stock 认可一篮子证券
@z[,w` approved budget 核准预算
`fYICp approved charitable donation 认可慈善捐款
-{n2^vvF approved charitable institution 认可慈善机构
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%ytrst approved currency 核准货币；认可货币
z|E/pm$^ approved estimates 核准预算
(e.?). e approved estimates of expenditure 核准开支预算
&@NTedg! approved overseas insurer 核准海外保险人
d e)7_pCF| approved overseas trust company 核准海外信托公司
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e approved pooled investment fund 核准汇集投资基金
_~]~ssn,1 approved provident fund scheme 认可公积金计划
>]s\% GO approved provision 核准拨款
noJ5h | approved redeemable share 核准可赎回股份
q$x$ 4 approved regional stock 认可地区性证券
9$U@h7|Q` approved retirement scheme 认可退休金计划
Jr+~' approved subordinated loan 核准附属贷款
>>22: JI` arbitrage 套戥；套汇；套利
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kY. arbitrageur 套戥者；套汇者
/P { Zo arbitrary amount 临时款项
2O ;Lw@W arrangement 措施；安排；协定
++1<A& a arrears 欠款
vkUXMMuf+e arrears of pay 欠付薪酬
T%zCAfx m arrears of revenue 逾期未收税款；逾期未收的帐项
J)tk<&X articles of association 组织章程；组织细则；组织章程细则
O<}3\O )G( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ZFYv|2l ascertainment of profit 确定利润
.LMOmc=( "Asia Clear" “亚洲结算系统”
B /q/6Pp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
IdTa tE|^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Asian Development Fund [ADF] 亚洲发展基金
{S[+hUl Asian dollar bond 亚洲美元债券
-hL 0}Wy$N Asian dollar market 亚洲美元市场
[&y ="6No Asian dollar rate 亚洲美元利率
s[ < a( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3*INDD= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"pUqYMB2i asked price 沽盘；喊价；索价；卖方报价
xgeDfp F' assessable income 应评税入息
4u0\|e@a assessable loss 应评税亏损
d^b( Uo=$ assessable profit 应评税利润
z 3((L assessable value 应评税值
d+Dd D r assessed profit 估定利润
CWKN0HB assessed value 经评估价值
^K[WFi N} assessment 评税；评定；估价；评税单
k+qxx5 { assessment number 评税编号；估价编号
F9h'.{@d assessment of additional tax 补加税评税
J5Pi"U$FkY assessment of performance 业绩评估；实绩评价
&ed&2t`Y Assessor 评税主任
FVY$ A =G asset price bubbles 资产价格泡沫
n/] w! asset-backed securities 具资产保证的证券
"MS}@NLUW assets accretion 资产增值
y-C=_v_X assets and liabilities 资产与负债
o9GtS$ O\ assets betterment statement 资产递增表；资产改进表
9r D6."G assets lending 实物放款；有抵押贷款
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fV assets of the company passing on the death 死者去世时转移的公司资产
'DLgOUvh assets pledged as security for liabilities 用作负债抵押的资产
I'sq0^ assets portfolio 资产投资组合
{9mXJu$cc assets price 资产价格
MC\rx=cR\ assets quality 资产质素
m 0jm$> :Z assets realization 资产变现
''. P= assets refinancing arrangement 资产再集资安排
Q#gzk%jL@ assets securitization 资产证券化
V%|CCrR assets situated outside Hong Kong 在香港以外地方的资产
0 $Ygt0d assets stripping 削减资产；拆卖资产
&ZyZmB assets value 资产值
8n V#\J9 assignee 承让人
x&^>| 'H assignment 转让；转让书；转让契
*,x -}%X assignment of interest 权益转让
d;:H#F+ ( assignment of letters patent and trade mark 专利证书及商标转让
7 tZvz `\ assignment of property 物业转让；物业转让书
1VXyn \ assignment right 转让权
+,8j]<wpo assignor 转让人
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P6,s'( associate 有联系的人；有关连人士；相联者；合伙人；联系人
F R57F(31 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@$:T]N3m associate member 附属会员
Nj5V" c associated body corporate 相联法人团体
X6h@K</c^: associated company 相联公司；联属公司
s *XE associated corporation 相联法团
UYw_k\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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d 公认会计师公会〔英国〕
[nYm -\M Association of Futures Exchange Brokers 香港期货经纪协会
2D'b7zPJ3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C4,;l^?=% association of underwriters 承保人组织
44 r@8HO1 assumption of control 接管
T{A 5,85 assurance 担保；保险；转易；转易书
W'98ue s% assurance of interest 权益的转易
@Yzdq\FI at 19XX price 按一九ＸＸ年价格计算
GF^)](xY+ at a discount 按赔价计算；按贴水价格计算；打折扣
f52*s#4} at a premium 按溢价计算；按升水价格计算
Ng Jp2ut at call 通知付款；按通知
hwD;1n at constant market price 按固定市价计算
6cQ )*,Q at constant price 按固定价格计算
"J.7@\^ h/ at cost 按成本计算
7NQ@q--3s at current market price 按当时市价计算；按现时市价计算
]'"aVGqa. at current price 按当时价格计算；按现时价格计算
5u:{lcC.X at factor cost 按要素成本计算；按生产要素成本计算
4Y'Kjx at money-of-the-day price 按付款当日价格计算
( M$2CL at or better 按指定或较佳价位〔买卖指令〕
6Wn"h|S at par 按面值计算；平价
I3 8j[Xk at sight 见票即付
$T#yxx at the close 按收市盘
U Z*Yt at the opening 按开市盘
N P+* L|-; attestation 见证；见证条款
C<G `wXlP| at-the-money option 平价期权
M= ]]kJ:I attorney 受权人；受托代表人
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attornment 新拥有人承认书
$E >) attributable profit 可归属利润
Uo<iZ3J attributable share value 可归属股份价值
DQ08dP((v Auckland Stock Exchange 奥克兰证券交易所
U=Hx& g auction 拍卖
Hy n* O)q! auctioneer 拍卖商
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S audit 审计；核数
;:`0:Ao. Audit Commission 审计署
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L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5eL_iNqJM 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Qnr7Qnb audit review 帐目审查
VX'cFqrK3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R3dt -v audited account 审计帐目；经审计的帐目
>}I BPC audited annual account 经审计的周年帐目
d*cAm$ audited balance sheet 经审计的资产负债表
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auditor 核数师；核数主任；审计师
!et[Rdbu auditor's certificate 核数师证明书；审计师证明书
Fcp8RBq auditor's report 核数师报告；审计师报告
QBD\2VR Aussie bond 澳元债券
l)P~#G+C austerity budget 紧缩预算
[t{ed)J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
yG/_k !{9 Australia All Ordinaries Index 澳洲所有普通股票指数
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53w= Australian Dollar [AUD] 澳元
BKJ wM'~ Australian Options Market 澳大利亚期权市场
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s ^ Australian Securities Commission 澳洲证券事务监察委员会
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Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K}KgCJ3 Australian Stock Exchange 澳大利亚证券交易所
"TQ3{=j{ Austrian Schilling [ATS] 奥地利先令
4k6,pt" authentication 认证；鉴证
=X24C'!Mpe authority to purchase 委托购买证；委购书
cs\/6gSCo authorization 认可；核准；授权；授权书
FV];od&c authorization by direction 指示授权
WF&?OHf2 authorization by instruction 指令授权
n7$2 1*, authorization by warrant 令状授权
No(p:Snbo authorization of unit trust 单位信托的认可
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r/i authorized agent 指定代理人
YT@D *\ authorized capital 法定资本
m1\+~*i authorized clerk 出市员
O\z]1`i*o authorized dealer 认可交易商
+jv&V%IL authorized financial institution 认可财务机构
kCVO!@yZz authorized fund 认可基金
N5%Cwl6i authorized fund house 获授权的基金公司；认可基金公司
4\rw JD< authorized institution 认可机构
H6Dw5vG"l authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]N#%exBVo authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&}+^*X authorized insurer 获授权保险人；获认可承保人
caC-JcDXy authorized investment 特准投资项目
{wS)M authorized person 获授权人
{zmh0c; | authorized representative 获授权代表
7wA.:$ authorized share capital 法定股本
5;4bZ3e,0 automated quotation system 自动报价系统
(imaL,M-D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R{0nk 自动交易系统〔香港期货交易所有限公司〕
cZFG~n/ automatic adjustment mechanism 自动调整机制
s<hl>v Y_' automatic adjustment system 自动调整系统
qTV;L- Automatic Clearing House 自动票据交换所
i p"LoCE automatic exchange rates accumulation system 自动化汇率累集系统
yr"BeTrS. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q[Xh{B automatic teller machine [ATM] 自动柜员机
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!r]** autopay 自动转帐
GyP.;$NHa[ available assets 可用资产
aZBS!X available fiscal reserve 现存财政储备
n 72+X available profit 可用利润
1{0 L~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6|HxBC#4 average 平均；平均数；海损
fk)5TPc^ average basic salary 平均基本薪金
EW}7T3g average consumer expenditure 平均消费开支；一般消费开支
tOEY| average cost 平均成本
mcgkNED average cost of land production 增辟土地平均成本
9% wVE] average daily turnover 平均每日成交额
NKX62 ZC average daily wage rate 平均每日工资率
*l9Wj$vja average expenditure pattern 平均开支模式
ZPO+ #, average growth rate 平均增长率
$eQf 5)5 average net fixed assets 固定资产平均净值
ynQ+yW74Z average of relatives 相对价格平均数
83[gV@LW0m average price 平均价格
xJemc3]2 average propensity to consume 平均消费倾向；一般消费倾向
O3];1ud average propensity to save 平均储蓄倾向；一般储蓄倾向
1Bl;.8he.) average rate 平均率
u}~j NV average revenue 平均收入；平均收益
k&M9Hn2 average stock 平均库存；平均存货
Zp'q;h _ average yearly rent 平均年租
K>_~zW nc avoidance of double taxation 避免双重课税
|tVWmm^m avoidance of tax 避税
