A:
&1=,?s]& A share Ａ股；甲类股份
SJj_e- abatement of tax 减税；减扣免税额
<?8cVLW} O ABN AMRO Bank N.V. 荷兰银行
j+/EG^*/ above-the-line expenditure 线上项目支出；经常预算支出
s/E9$*0 above-the-line receipt 线上项目收入；经常预算收入
R*W1<W%q= ABSA Asia Limited 南非联合亚洲有限公司
L:lnm9< absolute change 绝对数值变更
GO ][`zZJ] absolute expenditure 实际开支
o!y<:CGL absolute guideline figure 绝对准则数字
P??pWzb6HH absolute interest 绝对权益
6OPN P0@r absolute order of discharge 绝对破产解除令
T?u*ey~Tv absolute profit margin 绝对利润幅度
j `3IizN2 absolute value 实值；绝对值
c(?O E'
"Z absolutely vested interest 绝对既得权益
2e ~RM2PQ absorbed cost 已吸收成本；已分摊成本
SFs T^f< absorption 吸收；分摊；合并
{"|GV~ absorption rate 吸收率；摊配率；分摊率
_ J"J [$ ACB Finance Limited 亚洲商业财务有限公司
Pj8Vl)8~NV acceptable form of reciprocity 合理的互惠条件
)0;O<G] d acceptable rate 适当利率；适当汇率
Ai)Q(] acceptance agreement 承兑协议
Pff-eT+~m acceptance for honour 参加承兑
G Wj !n acceptor 承兑人；接受人；受票人
m]=G73jzO acceptor for honour 参加承兑人
={ 190=\9 accident insurance 意外保险
l$! NEOK Accident Insurance Association of Hong Kong 香港意外保险公会
=*y{y)B^g accident insurance scheme 意外保险计划
X)9|ZF2` accident year basis 意外年度基准
u8y('\( accommodation 通融；贷款
^'sOWIzeiY accommodation bill 通融票据；空头票据
a[lx&CHgI accommodation party 汇票代发人
L #IY6t account balance 帐户余额；帐户结余
)GC[xo4bg account book 帐簿
A#79$[>w account collected in advance 预收款项
DshRH>7s8 account current book 往来帐簿
% = v<3 account of after-acquired property 事后取得的财产报告
<@@@Pl!~ account of defaulter 拖欠帐目
jN7Z} 1` account payable 应付帐款
etP`q:6^c account payee only [A/C payee only] 只可转帐；存入收款人帐户
d
k|X&)xTJ account receivable 应收帐款
Y:'c<k account receivable report 应收帐款报表
I)G.tJZ
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P(zquKm account title 帐户名称；会计科目
m%OX<
T! accountant's report 会计师报告
1
7hXg"B Accountant's Report Rules 会计师报告规则
MP 8s } accounting and auditing procedure 会计与审计程序；会计与核数程序
jB d9
$` Accounting Arrangements 《会计安排》
yucbEDO. accounting basis 会计基础
ou&7v<)x4 accounting by Official Receiver 破产管理署署长呈交的帐目
Z:MU5(Te Accounting Circular 《会计通告》
K9'AYFse accounting class 会计类别
zhwajc accounting date 记帐日期；会计结算日期
,rQPs accounting for money 款项核算
=Sn!'@%U] Accounting Officer 会计主任
=j1Q5@vS accounting period 会计报告期；会计期
W} oAgUd accounting policy 会计政策；会计方针
' P-FeN^ accounting practice 会计惯例
g\,HiKBXd accounting principle 会计准则
{D&:^f accounting record 会计记录
%G ~%:uJ5 accounting report 会计报告
a,p7l$kK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
af7\2 g3* Accounting Society of China 中国会计学会
#1f8A5< accounting statement 会计报表
gLv";"4S accounting system 会计制度；会计系统
3gmu- t v accounting transaction 会计事项；帐务交易
iW <B1'dp accounting treatment 会计处理
,b8B)VZ? accounting year 会计年度
5 % aT accretion 增值；添加
BhJ~ jV" accrual 应计项目；应累算数目
='r4z z accrual basis 应计制；权责发生制
1 Xu^pc accrual basis accounting 应计制会计；权责发生制会计
l. i&.;f accrue 应累算；应计
ag$UNV accrued benefit 应累算利益
V?Zvu9b& accrued charges 应计费用
w-MnJ(r accrued cumulative preference share dividend 应累算的累积优先股股息
4;d9bd)A accrued expenses 应累算费用
c=HL
6v< accrued interest payable 应付利息；应计未付利息
o %tvwv accrued interest receivable 应收利息；应计未收利息
2myHn/%C accrued right 累算权益
:ITz\m accruing profit 应累算的利润
^Q4m1?
40 accumulated fiscal reserve 累积财政储备
wXsA-H/` accumulated profit 累积利润；滚存溢利
8>K2[cPD accumulated reserve 累积储备
2 1U,! accumulation of surplus income 累积收益盈余
-xf=dzm) acquired assets 既得资产
`ja**re acquisition 收购；购置；取得
<%Re!y@OL acquisition cost 购置成本
eESJk 14 acquisition expenses 购置费用
U(=cGA.$ acquisition of 100% interest 收购全部股权
n2H2 G_-L[ acquisition of control 取得控制权
1]v.Qu< acquisition of fixed assets 购置固定资产
]E)gMf acquisition of shell “买壳”
u]ZCYJ> acquisition price 收购价
[ 0} ^w[ act of God 天灾
dDy9yw%f? acting partner 执事合伙人
CtA0W\9w5a active market 买卖活跃的市场；交投畅旺的市场；旺市
>g6:{-b^a active partner 积极参与的合伙人
HtIM 8z#/ active trading 交投活跃
LE!3'^Zq actual circulation 实际流通
c>r0 N[ actual cost 实际成本
fF8g3|p: actual expenditure 实际开支；实际支出
h 7
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E 7axINca actual market 现货市场
U:xr[' actual price 现货价；实际价格
#x&1kHu< actual profit 实际利润
7@rrAs-"Z actual quotation 实盘；实际价位；实际报价
pUr.<yc&u actual year basis 按实际年度计算
H 6*d#! actuals 实货
y_8 8I:O actuarial investigation 精算调查
qGgT<Rd~1 actuarial principle 精算原则
SVaC)O( actuarial report 精算师报告
g(MeCoCc Actuarial Society of Hong Kong 香港精算学会
:\48 => actuarial valuation 精算师估值
ueYZM<], actuary 精算师
'LR5s[$j ad referendum agreement 暂定协议；有待覆核的协定
F\&R nDJ ad valorem duty 从价税；按值征税
^' C1 VQ% ad valorem duty system 从价税制
BxO8oKe ad valorem fee 从价费
X'WbS ad valorem tariff 从价关税
kL,AY-Iu{@ additional allowance 额外免税额
R y0n_J:7 additional amount for unexpired risk 未过期风险的额外款额
sL
XQ)Ce additional assessable profit 补加应评税利润
2bfKD'!aH additional assessment 补加评税
50Co/-)j additional commitment 额外承担
a4L8MgF&$- additional commitment vote 额外承担拨款
QkwBw^'_5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F\Ex$:%~ additional dependent parent allowance 供养父母额外免税额
7
rOziKZ" additional provision 额外拨款
{(A Ys*5 additional stamp duty 附加印花税
W :jC2,s!m additional tax 补加税罚款；补加税款
uJm9h(xq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
">lu8F adjudged bankrupt 被裁定破产
=zt@*o{F adjudicated bankrupt 裁定破产人
p0UR5A>p adjudication fee 裁定费；评定印花税额手续费；评估契据费
+hRAU@RA adjudication of bankruptcy 裁定破产；宣告破产
Lt.a@\J'_ adjudication of insolvency 裁定无力偿还债务
<MI>>$seiJ adjusted actual 经调整的实数；调整后的实数
mHUQtGAVQ adjusted current assets 经调整的流动资产；调整后的流动资产
7g cr$&+e adjusted figure 经调整的数字；调整后的数额
B3]q*ERAo adjusted liabilities 经调整的负债；调整后的负债
u Mtq4. adjusted loss 经调整的亏损；调整后的亏损
|#Bz&T 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
8/x@|rjW adjusted profit 经调整的利润；调整后的利润
S
v$%-x^t adjusted surplus 经调整的盈余额；调整后的盈余额
^i2W=A'P adjusted value 经调整的价值；调整后的价值
r:2G 11[ adjustment 调整；修订；理算〔保险〕
dQQh$*IL?{ adjustment centre 调剂中心
pM= @ adjustment lag 调整过程的时间差距；调整时差
c %yhODq/ adjustment mechanism 调整机制
K 38e,O adjustment of loss 亏损调整
)"2)r{7: adjustment process 调整过程；调整程序
61HU_!A8S adjustment range 调整幅度
YN#i^( administered exchange rate 受管制汇率
>uN{co hs Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|?hN l2m administration expenses 行政费用
Fx*iAH\e administration fee 手续费；行政费
6Lr G+p` administration in bankruptcy 破产管理
V6B`q;lA administration order 遗产管理令
5fMVjd administrator 管理人；遗产管理人
Q\z6/1:9Z administrator of the estate 遗产管理人
Pk !RgoWF admission of debt 债项承认书
lO! Yl:;m% admission of proof 接纳债权证明
`+[Ct08 advance 放贷款项；垫付款项；预支款项；预付款项
z^j7wMQ advance account 暂支帐目；预付款帐户
L\) ssO uh advance compensation 预付补偿金
e me7y advance from shareholder 股东垫款
'/%]B@! advance pending reimbursement 预支以待日后付还
=VFi}C/ advanced economy 先进经济体系
%wWJVq}jx advancement 预付；预付财产
+sq'\Tbp advances warrant 垫款令
S=B?bD_,c advancing 贷出
L_3Ao'SA adverse balance 逆差
5gYv CW&~ adverse exchange 逆汇
.R'<v^H advertisement addressed to shareholders 在报章刊登的致股东通告
\H^DiF%f9 advice for collection 托收通知书
t% Sgw%f advice of drawing 提款通知书；汇票通知书
2CcUClP$ advice of payment 付款通知
A?i
~*#wE Advisory Committee [Securities and Futures Commission]
4zyN>f| 谘询委员会〔证券及期货事务监察委员会〕
p5`iq~e9 Advisory Committee on Diversification 经济多元化谘询委员会
/9T .]H ~ affidavit 誓章；遗产申报誓章
OSr eS5b g affidavit of no receipt 述明无收款的誓章
n@|5PI"bx affiliate 联号；联营公司；附属公司
.8E h[yiln affiliated company 附属公司；联号；联营公司
{\zTE1X9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}huj%Pnk ) affordability 负担能力
K!W7a~
@ African Development Bank [AfDB] 非洲开发银行
U;
-2)+ after-acquired property 事后取得的财产
m31l [ e after-hours dealing 市后交易
4Z8FLA+T, after-tax profit 税后盈利；税后利润；税后溢利
|i_+b@Lul agency agreement 代理协议
4z<nJOEh[ agency expenses 代理机构的开支
9o%k [n agency fee 代理费
'Ur1I " Agency Law 《代理法》
FZL"[3 agent 代理人；承销人
^UU@7cSi|G agent of company 公司代理人
\f~m6j$D_ agent's fee 代理人费；经纪费
Td,2.YMQ aggregate 总计；总数；总体数字
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2<$pai"yl aggregate assets and liabilities 总体资产与负债
E8X(AZ 2 aggregate at constant price 按固定价格计算的总体数字
/q1k)4?E aggregate demand 总需求
X LHi aggregate gross position 总持仓量
z)tULnR8 aggregate limit 总限额
qwhDv+o aggregate of salaries tax 合计薪俸税
- S\gDB bb aggregate performance 总体表现；总体业绩
qa-%j + aggregate supply 总体供应
U:r^4,Mz* aggregate surplus 总盈余
<JUumrEo aggregate total 整体总额
;Mw<{X- aggregate value 总值；合计价值
fQm 3D% aggregated basis 合计基准
zv .#9^/y aggregated net chargeable income 合计应课税入息实额
uNKf!\Y aggregation 合并计算；合计；总和
Z.}Z2K aggregation of incomes of husband and wife 夫妇入息合并计算
#W$6[#7=I aggregation of property 财产的总和
-HwqR Y s agio 差价；贴水
rX(Ol,&oP 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》
8|JPQDS7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i[Qq,MmC 《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》
a``/x_EZMn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g3|k- 《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》
*""iXi[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?_ -5W9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s4uZ > agreement for a settlement 授产协议
.(^%M
2:6 agreement for assignment 转让协议
*epK17i= agreement for sale 售卖协议；买卖协议
n +v(t agreement for sale and purchase 买卖协议
/'4]"%i%3 agreement for the payment of interest 支付利息协议
?` =
<*{_o agreement for the repayment of money 还款协议
$b U .6 agreement of reinsurance 再保险协议
:W.pD:/=v Agricultural Bank of China 中国农业银行
%)ri:Q q air passenger departure tax 飞机乘客离境税
8\F|{vt# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
42 f\]R, airport tax 机场税
A flf]G1 alcohol duty 酒精税
[jz@d\k$_ alienation 让与；让渡；转让
)Vz=:.D alimony 生活费；赡养费
j ];#=+ All Ordinaries Index [AOI] 所有普通股指数
v YybQ&E/ all risks 全险；综合险
U:AB%gr[ All Sales Record for Stock Market 《股票市场成交报告》
E]Q d 5l Allied Capital Resources Limited 新联财务有限公司
=}" P;4: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
} #q0K allocation letter 拨款信件
a|5< L allocation of fund 分配款项；预留款项
!q~f;&rg allocation of profit 利润分配；溢利分配
PYwGGB- allocation warrant 拨款令
xyP 0haE allotment 分配；配股
* V_b/Vt allotment notice 股份配售通知；配股通知
a51}~V1 allotment of shares 股份分配
>]HvXEdNZ| allowable 可获宽免；免税的
QYj*|p^x allowable business loss 可扣除的营业亏损
d(j
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y1h3Ch>Y allowance 免税额；津贴；备抵；准备金
|['SiO$) allowance for debts 债项的免税额
: sG/ allowance for depreciation by wear and tear 耗损折旧免税额
Z6zLL allowance for funeral expenses 殡殓费的免税额
y: ] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\maj5VlJ allowance for repairs and outgoings 修葺及支出方面的免税额
wHZ(=z/q allowance to debtor 给债务人的津贴
9e7):ZupO alteration of capital 资本更改
pxI[/vS
N alternate trustee 候补受托人
Nx zAlu amalgamation 合并
*x)u9rO] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cJ>^@pd{ ambit of charges 征税范围；收费范围
&k`/jl;u amended valuation 经修订的估值
I-Q(kWc American Commodities Exchange 美国商品交易所
@nnX{$YX American Express Bank Limited 美国运通银行
? <w[ZWytm American Stock Exchange 美国证券交易所
_7R6%^ amortization 摊销
oore:`m; amount due from banks 存放银行同业的款项
J[UTn'M8] amount due from banks abroad 存放海外银行同业的款项
4^*Z[6nt| amount due from holding companies 控股公司欠款
*l@T
9L[M' amount due from local banks 存放本港银行同业的款项
f*EDSJu\ amount due to banks 银行同业的存款
[f Jxbr" amount due to banks abroad 海外银行同业的存款
8/}S/$ amount due to holding companies 控股公司存款
m;sYg amount due to local banks 本港银行同业的存款
KkJE-k*D+w amount due to outport banks 外埠银行同业的存款
ti<;>P[4 amount for note issue 发行纸币的款额
w uhL r( amount of bond 担保契据的款额
{M23a
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)7m.n%B!5V amount of contribution 供款数额
;T<'GP'/r amount of indebtedness 负债款额
#UnGU,J amount of principal of the loan 贷款本金额
{;38& Izwz amount of rates chargeable 应征差饷数额
Kww+lgzS amount of share capital 股本额
S,s ") )A1 amount of sums assured 承保款额
>?{>
!#1 amount of variation 变动幅度
m~@Lt~LZs amount of vote 拨款数额
L(/wsw~y*
amount payable 应付款额
m xy=3cUi amount receivable 应收款额
W,%qL6q V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ut(BQM>U+$ analysis 分析
5(DnE?}vo ancillary risk 附属风险
]Gl5Qf:+z annual account 周年帐目；周年帐目报表；年度决算；年结
d 8z9_C- annual accounting date 年结日期
?YM0VB,y annual allowance 每年免税额；年积金；年度津贴；年津
+7t: /_b~ annual balance 年度余额
1! R:}r3t annual disposable income 每年可动用收入
3H5<w4yk annual estimates 周年预算
fM<g++ X annual fee 年费
8y Go\\=T annual general meeting 周年大会
Zk # C!]= annual growth rate 年增率；每年增长率
=V^8 RlBi annual long-term supplement 长期个案每年补助金
\U?{m)N annual pensionable emolument 可供计算退休金的年薪
F Fc?Av?_ annual report 年报
ZQ~EaI9R Annual Report on the Consumer Price Index 《消费物价指数年报》
-<5H8P- annual return 周年报表；周年申报表；每年报税表格
M,eq-MEK Annual Return Rules 《周年报表规则》
Eqh&<]q annual review of consumer prices 每年消费物价回顾
2J7JEv| annual roll-forward basis 逐年延展方式
&&n-$WEl annual salary 年薪
{"^#CSi annual statement 年度报表；年度决算表
D]Gt=2\NG9 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
`{\10j*B annuitant 年金受益人
x{{ZV] annuity 年金
o So U9_W annuity contract 年金合约
j`"cU$NRM annuity on human life 人寿年金
QsPL^ Ny antecedent debt 先前的债项
oz?6$oE(bt ante-dated cheque 倒填日期支票
_lG\_6oJ, anticipated expenditure 预期开支
D^2yP~( anticipated net profit 预期纯利
:sek M NM anticipated revenue 预期收入
o
n?8l?iQ anti-inflation measure 反通货膨胀措施
t-w4rXvF anti-inflationary stance 反通货膨胀立场
TGozoPV apparent deficit 表面赤字
PF-"^2&_ apparent financial solvency 表面偿债能力
J_ `\}55n apparent partner 表面合伙人
,:/3'L application for personal assessment 个人入息课税申请书
2a:JtJLl application of fund 资金应用
r xAb]~MMp application to release as liquidator and to destruct the books of accounts and documents
i9y& <^<W 申请免除清盘人职务及毁灭帐簿与文件
3.I:`>;EO appointed actuary 委任精算师
@c{b\is2 appointed auditor 委任核数师；委任审计师
8Vqh 1< appointed trustee 委任的受托人
2a O. t appointer 委任人
38O_PK apportioned pro rata 按比例分摊
l050n9#9p apportionment 分配；分摊
]+i~Cbj Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j*N:Kdzvl apportionment formula 分摊方程式
fwi( qx1=} apportionment of estate duty 遗产税的分摊
k-\RdX)E appraisal 估价；评估
.TetN}w appreciable growth 可观增长
giz#(61j^ appreciable impact 显着影响
<lwkjt=RV appreciable increase 可观增长
n6 a=(T appreciation 增值；升值
F]~>qt<ia appreciation against other currencies 相对其他货币升值
m%km@G $ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;- X5# appreciation tax 增值税
-?68%[4lm_ appropriation 拨款；拨用；拨付
2Fsv_t&*> appropriation account 拨款帐目
Ox1#}7`0> Appropriation Bill 拨款法案
JA~v:e c appropriation-in-aid system 补助拨款办法
pe$l'ur approved assets 核准资产
=%V(n{7= approved basket stock 认可一篮子证券
vmZyvJSE approved budget 核准预算
y6nPs6kR approved charitable donation 认可慈善捐款
aM|^t: approved charitable institution 认可慈善机构
^5 sO;vf approved currency 核准货币；认可货币
("B[P/ approved estimates 核准预算
7U\ GX approved estimates of expenditure 核准开支预算
0xYPK7a=L\ approved overseas insurer 核准海外保险人
zn'F9rWx> approved overseas trust company 核准海外信托公司
Akbt%& approved pooled investment fund 核准汇集投资基金
3B5GsI approved provident fund scheme 认可公积金计划
]hL `HP approved provision 核准拨款
[_h/Dh C:+ approved redeemable share 核准可赎回股份
<,!e*V*U approved regional stock 认可地区性证券
vC9Qe
]f approved retirement scheme 认可退休金计划
O F)G 2>t approved subordinated loan 核准附属贷款
58@YWv Ak arbitrage 套戥；套汇；套利
-6OgM} arbitrageur 套戥者；套汇者
zFqlTUD`t arbitrary amount 临时款项
j%m9y_rg} arrangement 措施；安排；协定
|99/?T-QW arrears 欠款
w+NdEE4H9z arrears of pay 欠付薪酬
+q/ j arrears of revenue 逾期未收税款；逾期未收的帐项
y7quKv7L} articles of association 组织章程；组织细则；组织章程细则
~<?+(V^D
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?B"k9+%5ej ascertainment of profit 确定利润
0Y81B;/F "Asia Clear" “亚洲结算系统”
Yn zhvE Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Az}.Z' LJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,X05&'@Z Asian Development Fund [ADF] 亚洲发展基金
oK5"RW Asian dollar bond 亚洲美元债券
msyC."j0jU Asian dollar market 亚洲美元市场
75+#)hNa!P Asian dollar rate 亚洲美元利率
+M"Fv9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*t JgQ[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s^{hdCCl67 asked price 沽盘；喊价；索价；卖方报价
q*|H*sS assessable income 应评税入息
3:Mq4 0]x assessable loss 应评税亏损
9Q <8DMX^ assessable profit 应评税利润
McRAy%{z assessable value 应评税值
av muI^LLs assessed profit 估定利润
fZqqU|tq assessed value 经评估价值
%MQU&H9 [ assessment 评税；评定；估价；评税单
*f[nge&. assessment number 评税编号；估价编号
ZH:-.2*cj assessment of additional tax 补加税评税
F~ `Yh6v assessment of performance 业绩评估；实绩评价
F3XB}; Assessor 评税主任
"B~c/%#PH asset price bubbles 资产价格泡沫
&Hb;; Ic( asset-backed securities 具资产保证的证券
N:j, 9p0, assets accretion 资产增值
#mI{D\UR assets and liabilities 资产与负债
eDh]uKg assets betterment statement 资产递增表；资产改进表
2qw -: assets lending 实物放款；有抵押贷款
b) k\?'j assets of the company passing on the death 死者去世时转移的公司资产
tai=2,' assets pledged as security for liabilities 用作负债抵押的资产
u?(@hUV. assets portfolio 资产投资组合
>tUi ;!cQ assets price 资产价格
.^aakM assets quality 资产质素
?s=O6D&
assets realization 资产变现
gn2*'_V~ 3 assets refinancing arrangement 资产再集资安排
$>PXX32 assets securitization 资产证券化
SXYH#p assets situated outside Hong Kong 在香港以外地方的资产
_2eRH@ T assets stripping 削减资产；拆卖资产
[Eeanl&x> assets value 资产值
xJphG assignee 承让人
64 )Fz} assignment 转让；转让书；转让契
TzaR{0
1 assignment of interest 权益转让
3p xZk% assignment of letters patent and trade mark 专利证书及商标转让
w\"~ *(M assignment of property 物业转让；物业转让书
k<.$7Pl3U assignment right 转让权
+3a} ~p W assignor 转让人
-/x= `S * associate 有联系的人；有关连人士；相联者；合伙人；联系人
[y (DtOR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-B`Nk c
associate member 附属会员
:%6OFO$z associated body corporate 相联法人团体
p?uk|C2 associated company 相联公司；联属公司
"!V-@F$@N associated corporation 相联法团
7L %JCH#F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
wzXIEWJ 公认会计师公会〔英国〕
7Ei,L[{\i# Association of Futures Exchange Brokers 香港期货经纪协会
L70 1j.7" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!"v[\||1 association of underwriters 承保人组织
7U9*-9 assumption of control 接管
I7@|{L1|FB assurance 担保；保险；转易；转易书
_ Sq*m= assurance of interest 权益的转易
/C[Q? at 19XX price 按一九ＸＸ年价格计算
Uuxx^>"h\ at a discount 按赔价计算；按贴水价格计算；打折扣
l}bAwJ? at a premium 按溢价计算；按升水价格计算
\;!}z3 W w at call 通知付款；按通知
6'{/Ot e at constant market price 按固定市价计算
8a,uM : at constant price 按固定价格计算
@
0'j;")XV at cost 按成本计算
% Z8' h\| at current market price 按当时市价计算；按现时市价计算
{Jna'
eS at current price 按当时价格计算；按现时价格计算
LD=e Mk:
~ at factor cost 按要素成本计算；按生产要素成本计算
i/C`]1R/
at money-of-the-day price 按付款当日价格计算
.+07 Ui]I! at or better 按指定或较佳价位〔买卖指令〕
43VBx<" at par 按面值计算；平价
~WjK'N4n5 at sight 见票即付
@%'1Jd7-Wp at the close 按收市盘
0P 5s'2w at the opening 按开市盘
_o52#Q4 attestation 见证；见证条款
F@tfbDO? at-the-money option 平价期权
jIL+^{K< attorney 受权人；受托代表人
khc1<BBsT attornment 新拥有人承认书
W? F Q attributable profit 可归属利润
22T \ -g{ attributable share value 可归属股份价值
t/wo
G9N Auckland Stock Exchange 奥克兰证券交易所
EE D0U? auction 拍卖
|JL ?"cc auctioneer 拍卖商
UkTq0-N;2 audit 审计；核数
6 MD9DqD Audit Commission 审计署
w+wg)$i Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3'7] jj 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〕
6!`GUU audit review 帐目审查
9Q.@RO$%C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2Ij,OIcdBE audited account 审计帐目；经审计的帐目
8345
H audited annual account 经审计的周年帐目
-O^R~Q_`w audited balance sheet 经审计的资产负债表
!X[P)/?b0+ auditor 核数师；核数主任；审计师
_f1;Hhoa auditor's certificate 核数师证明书；审计师证明书
ri`; auditor's report 核数师报告；审计师报告
U * :ju+)k Aussie bond 澳元债券
P;G]qV % austerity budget 紧缩预算
n *EGOS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j8G$ , ~v Australia All Ordinaries Index 澳洲所有普通股票指数
N/!( `Z, Australian Dollar [AUD] 澳元
bZ>dr{%%e Australian Options Market 澳大利亚期权市场
~>#?.f Australian Securities Commission 澳洲证券事务监察委员会
HU/2P` DGP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Pav W@ Australian Stock Exchange 澳大利亚证券交易所
L)n_
Q Austrian Schilling [ATS] 奥地利先令
;nx.:f authentication 认证；鉴证
Sy/ Z}H authority to purchase 委托购买证；委购书
y9N6!M|'y authorization 认可；核准；授权；授权书
xi<yB0MoA authorization by direction 指示授权
%L|xmx!c authorization by instruction 指令授权
iR !]&Oh authorization by warrant 令状授权
PfsUe,* authorization of unit trust 单位信托的认可
(;;.[4,y authorized agent 指定代理人
~>H ,~</` authorized capital 法定资本
["#H/L]3 authorized clerk 出市员
r1Hh @sxn authorized dealer 认可交易商
l;r A}?,.^ authorized financial institution 认可财务机构
73_= CP" t authorized fund 认可基金
sPM ICIv| authorized fund house 获授权的基金公司；认可基金公司
1% C EUE authorized institution 认可机构
}U(bMo@; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{<$tEj: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{b' authorized insurer 获授权保险人；获认可承保人
9q+W>wt authorized investment 特准投资项目
jz~#K;3=, authorized person 获授权人
h;#04 6-7 authorized representative 获授权代表
)Ii`/I^ authorized share capital 法定股本
.^ 2.h automated quotation system 自动报价系统
Uq @].3nf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
TNckyP75u 自动交易系统〔香港期货交易所有限公司〕
+_{cq@c automatic adjustment mechanism 自动调整机制
l =t/"M= automatic adjustment system 自动调整系统
_^eiN'B Automatic Clearing House 自动票据交换所
$e2+O\.> automatic exchange rates accumulation system 自动化汇率累集系统
jhPbh5E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
kBLF K3i automatic teller machine [ATM] 自动柜员机
spTz}p^\O autopay 自动转帐
*p=enflU
available assets 可用资产
a~J!G:( available fiscal reserve 现存财政储备
rT=C/SKP available profit 可用利润
6.a5%: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8AuE:=?,, average 平均；平均数；海损
)o~/yB7 average basic salary 平均基本薪金
>tPf.xI| l average consumer expenditure 平均消费开支；一般消费开支
XjCx`bX^< average cost 平均成本
~-[!>1!% average cost of land production 增辟土地平均成本
*];QPi~ average daily turnover 平均每日成交额
Tr s2M+r) average daily wage rate 平均每日工资率
J<0d"' average expenditure pattern 平均开支模式
Mtv{37k~ average growth rate 平均增长率
O9zMD8 average net fixed assets 固定资产平均净值
{]cr.y]\ average of relatives 相对价格平均数
:4-, Ru1C" average price 平均价格
uY(8KW average propensity to consume 平均消费倾向；一般消费倾向
hJ]Oa7r average propensity to save 平均储蓄倾向；一般储蓄倾向
3[y$$ qXI average rate 平均率
4`)r1D!U average revenue 平均收入；平均收益
z?Ok'LX average stock 平均库存；平均存货
y2#"\5dC average yearly rent 平均年租
b9#(I~} avoidance of double taxation 避免双重课税
S9r?= K avoidance of tax 避税
