A:
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A share Ａ股；甲类股份
V2B@Lq"9` abatement of tax 减税；减扣免税额
y@XE ! L ABN AMRO Bank N.V. 荷兰银行
9U]3B)h%m above-the-line expenditure 线上项目支出；经常预算支出
r..&6-%:N above-the-line receipt 线上项目收入；经常预算收入
m!Y4+KTwD` ABSA Asia Limited 南非联合亚洲有限公司
3A&:
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xg(* j[ff3 absolute expenditure 实际开支
op8[8 pt% absolute guideline figure 绝对准则数字
Mi^/`1 absolute interest 绝对权益
m>FP&~2 absolute order of discharge 绝对破产解除令
"udA-;!@& absolute profit margin 绝对利润幅度
t,w'w_C absolute value 实值；绝对值
bU$f4J absolutely vested interest 绝对既得权益
e^=b#!}-5: absorbed cost 已吸收成本；已分摊成本
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absorption 吸收；分摊；合并
K P@bz absorption rate 吸收率；摊配率；分摊率
\d)HwO ACB Finance Limited 亚洲商业财务有限公司
R6cd;| fan acceptable form of reciprocity 合理的互惠条件
$ G<!+^T acceptable rate 适当利率；适当汇率
} *:H\G L acceptance agreement 承兑协议
tUGn p'r acceptance for honour 参加承兑
m'n<.1;1{j acceptor 承兑人；接受人；受票人
YMG~k3Yb acceptor for honour 参加承兑人
X_HU?Q_N accident insurance 意外保险
:DG7Z Accident Insurance Association of Hong Kong 香港意外保险公会
PenkqDc} accident insurance scheme 意外保险计划
m!- R}PQC accident year basis 意外年度基准
1[]
9EJ accommodation 通融；贷款
QnJd}(yN accommodation bill 通融票据；空头票据
#fVk;]u`[3 accommodation party 汇票代发人
Hb&C; lk account balance 帐户余额；帐户结余
%\f<N1~* account book 帐簿
`RlMfd account collected in advance 预收款项
@f!r"P] account current book 往来帐簿
]mR!-Fqj account of after-acquired property 事后取得的财产报告
mI> =S account of defaulter 拖欠帐目
'w"hG$". account payable 应付帐款
Xk>Yi V",? account payee only [A/C payee only] 只可转帐；存入收款人帐户
BA IR! account receivable 应收帐款
JZup } {a account receivable report 应收帐款报表
7lUnqX.
account statement 结单；帐单；会计财务报表
w~AW(
VX account title 帐户名称；会计科目
mu fXM ( accountant's report 会计师报告
u>\u}c Accountant's Report Rules 会计师报告规则
bHRRgR`, accounting and auditing procedure 会计与审计程序；会计与核数程序
Xmny(j)g Accounting Arrangements 《会计安排》
xLShMv} accounting basis 会计基础
+\x}1bNS%j accounting by Official Receiver 破产管理署署长呈交的帐目
$y_P14
Accounting Circular 《会计通告》
2{|mL`$04< accounting class 会计类别
(z.4er}o accounting date 记帐日期；会计结算日期
'H8b+ accounting for money 款项核算
G,X> f? Accounting Officer 会计主任
^k2g60] accounting period 会计报告期；会计期
*{!E`),FX accounting policy 会计政策；会计方针
5~FXy{ZIH accounting practice 会计惯例
ZH)thd9^b accounting principle 会计准则
Ba}<X;B } accounting record 会计记录
gP2<L5&Z, accounting report 会计报告
d3;Sy`. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z1m-t# v: Accounting Society of China 中国会计学会
6f*QUw~ accounting statement 会计报表
F\2<q$Zn+ accounting system 会计制度；会计系统
0 6]%$ -j accounting transaction 会计事项；帐务交易
exxH0^ accounting treatment 会计处理
+JejnG0 accounting year 会计年度
Ake$M^Bz accretion 增值；添加
Yln[ZmK9g accrual 应计项目；应累算数目
G'T: l("l accrual basis 应计制；权责发生制
4?33t] " accrual basis accounting 应计制会计；权责发生制会计
HSj=g}r accrue 应累算；应计
D Q. ; 2W accrued benefit 应累算利益
z P8rW5/ accrued charges 应计费用
q uL+UFuM accrued cumulative preference share dividend 应累算的累积优先股股息
KY+BXGW* accrued expenses 应累算费用
h4 E[\<? accrued interest payable 应付利息；应计未付利息
a}g <<{ accrued interest receivable 应收利息；应计未收利息
2 4I\smO accrued right 累算权益
+>QD4z# accruing profit 应累算的利润
O`f[9^fN accumulated fiscal reserve 累积财政储备
5 \iX%w@ accumulated profit 累积利润；滚存溢利
P T H'-G accumulated reserve 累积储备
-\&b&; _ accumulation of surplus income 累积收益盈余
LMRq.wxbbB acquired assets 既得资产
FT6~\9m( acquisition 收购；购置；取得
}u+cS[#-
acquisition cost 购置成本
T4Io+b8 $ acquisition expenses 购置费用
],F@ .pg acquisition of 100% interest 收购全部股权
,zO v-pH acquisition of control 取得控制权
S0WKEv@Hn acquisition of fixed assets 购置固定资产
P?|>,
\t acquisition of shell “买壳”
=sUrSVUeU acquisition price 收购价
-ZH6*7! act of God 天灾
x"~gulcz acting partner 执事合伙人
>Yx,%a@~R active market 买卖活跃的市场；交投畅旺的市场；旺市
4W<8 u( active partner 积极参与的合伙人
JIXZI\Fk active trading 交投活跃
~\OZEEI actual circulation 实际流通
%?PRBE'}' actual cost 实际成本
: ~Ppv5W. actual expenditure 实际开支；实际支出
i#%!J:_= actual income 实际入息；实际收入；实际收益
'3]M1EP actual market 现货市场
k;f%OQsF_ actual price 现货价；实际价格
'_ l5Br73= actual profit 实际利润
~=t K17i actual quotation 实盘；实际价位；实际报价
r*g<A2g% actual year basis 按实际年度计算
/DX6Hkkj % actuals 实货
,&LGAa actuarial investigation 精算调查
O4 oI&i 7 actuarial principle 精算原则
nEgYypwr actuarial report 精算师报告
t_hr$ { Actuarial Society of Hong Kong 香港精算学会
^ Is#_Z| actuarial valuation 精算师估值
15_Px9 actuary 精算师
$O9,Gvnxx ad referendum agreement 暂定协议；有待覆核的协定
FvVM}l' ad valorem duty 从价税；按值征税
%
U|4%P ad valorem duty system 从价税制
[orS-H7^ ad valorem fee 从价费
fzr0dcNgM ad valorem tariff 从价关税
" H| hN additional allowance 额外免税额
lNx:_g:SrZ additional amount for unexpired risk 未过期风险的额外款额
*n_7~ZX additional assessable profit 补加应评税利润
|W*i' E additional assessment 补加评税
Vi>`g{\ additional commitment 额外承担
<KrfM additional commitment vote 额外承担拨款
uF\ ;m. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
XXy &1C additional dependent parent allowance 供养父母额外免税额
m^KK
#Hw/` additional provision 额外拨款
R] "
jr additional stamp duty 附加印花税
h@+( VQ additional tax 补加税罚款；补加税款
&d=ZCaP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
MNocXK adjudged bankrupt 被裁定破产
QFU1l"(qGk adjudicated bankrupt 裁定破产人
"$ U!1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
y\mK ?eR adjudication of bankruptcy 裁定破产；宣告破产
z+]YB5zK% adjudication of insolvency 裁定无力偿还债务
ok/{ w adjusted actual 经调整的实数；调整后的实数
#T08H,W/ adjusted current assets 经调整的流动资产；调整后的流动资产
cm`x;[e6l adjusted figure 经调整的数字；调整后的数额
'5}@# Mi adjusted liabilities 经调整的负债；调整后的负债
wY*tq{7 adjusted loss 经调整的亏损；调整后的亏损
*eAzk2 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
`|e3OCU adjusted profit 经调整的利润；调整后的利润
:y^%I xs{1 adjusted surplus 经调整的盈余额；调整后的盈余额
V%JG :'6L adjusted value 经调整的价值；调整后的价值
h[oI/X adjustment 调整；修订；理算〔保险〕
]::g-&%Um adjustment centre 调剂中心
h`pXUnEZ adjustment lag 调整过程的时间差距；调整时差
%ql2 X AY adjustment mechanism 调整机制
q]wP^;\Jl adjustment of loss 亏损调整
v|wO q S adjustment process 调整过程；调整程序
?U(`x6\: adjustment range 调整幅度
F~x>\?iN administered exchange rate 受管制汇率
Mcqym8,q|3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7
|Q;E|=-Y administration expenses 行政费用
i7foZ\btFc administration fee 手续费；行政费
M{ O8iq[ administration in bankruptcy 破产管理
{J]x81}*; administration order 遗产管理令
7(B"3qF8| administrator 管理人；遗产管理人
M1J77 LfS8 administrator of the estate 遗产管理人
a$]i8AeG admission of debt 债项承认书
.y>G/8_i admission of proof 接纳债权证明
o$k9$H>Na advance 放贷款项；垫付款项；预支款项；预付款项
u9D#5NvGs advance account 暂支帐目；预付款帐户
Itv}TK
eF advance compensation 预付补偿金
vu`,:/|h advance from shareholder 股东垫款
siD/`T& advance pending reimbursement 预支以待日后付还
oE&#Tl?Vt advanced economy 先进经济体系
r;8X6C advancement 预付；预付财产
q1,jDJglZ advances warrant 垫款令
XG01g3 advancing 贷出
;}4^WzmK^( adverse balance 逆差
UBM :.*wN adverse exchange 逆汇
%>E M ^Z advertisement addressed to shareholders 在报章刊登的致股东通告
tl^![Z advice for collection 托收通知书
y28 e=i advice of drawing 提款通知书；汇票通知书
fm$)?E_Rp advice of payment 付款通知
-gVsOX0 Advisory Committee [Securities and Futures Commission]
N_R(i3c6U! 谘询委员会〔证券及期货事务监察委员会〕
aW(H n[}^ Advisory Committee on Diversification 经济多元化谘询委员会
G }U' ?p affidavit 誓章；遗产申报誓章
Rv) >x w affidavit of no receipt 述明无收款的誓章
IRIYj(J affiliate 联号；联营公司；附属公司
EJ=ud9 affiliated company 附属公司；联号；联营公司
48RSuH affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zaG1 affordability 负担能力
Q8^g WBc African Development Bank [AfDB] 非洲开发银行
MhZ\]CAs9 after-acquired property 事后取得的财产
d#-'DO{k after-hours dealing 市后交易
%IK[d#HO after-tax profit 税后盈利；税后利润；税后溢利
Yqb3g(0 agency agreement 代理协议
= jkiM_<h agency expenses 代理机构的开支
;Miag'7 agency fee 代理费
!M;><b}=5 Agency Law 《代理法》
_7b' i6- agent 代理人；承销人
\&b1%Asyz agent of company 公司代理人
P;
9{; agent's fee 代理人费；经纪费
L'r gCOJ< aggregate 总计；总数；总体数字
UB,: won aggregate amount 总款额；总额
>Qx
:l#B aggregate assets and liabilities 总体资产与负债
!30BR|K* aggregate at constant price 按固定价格计算的总体数字
bL0>ul" aggregate demand 总需求
^n9)rsb aggregate gross position 总持仓量
D"8 ?4+ aggregate limit 总限额
CZw]@2/JuQ aggregate of salaries tax 合计薪俸税
`XrF , aggregate performance 总体表现；总体业绩
oyq9XW~ D aggregate supply 总体供应
-d_7 q aggregate surplus 总盈余
n>W*y|UJ aggregate total 整体总额
Xhp={p ; aggregate value 总值；合计价值
^~7ou A aggregated basis 合计基准
9z k RwrQ aggregated net chargeable income 合计应课税入息实额
]4eIhj? aggregation 合并计算；合计；总和
"g:1br?X,9 aggregation of incomes of husband and wife 夫妇入息合并计算
!U 4<4<+ aggregation of property 财产的总和
jP}Ix8vc= agio 差价；贴水
DE!c+s_g4 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》
}fh<L CwTi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[( *? 《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》
s5J?,xu Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
GGez!?E% 《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》
@@d6,= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&*# Obv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bDjm:G agreement for a settlement 授产协议
CqR^w( agreement for assignment 转让协议
l$ufW| agreement for sale 售卖协议；买卖协议
Qm>2,={h agreement for sale and purchase 买卖协议
R3hyz~\x& agreement for the payment of interest 支付利息协议
PauF)p agreement for the repayment of money 还款协议
|OBh :d_B] agreement of reinsurance 再保险协议
/&+*X )#v Agricultural Bank of China 中国农业银行
;| pw; - air passenger departure tax 飞机乘客离境税
U5ME`lN*` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
85qD~o?O airport tax 机场税
d[`vd^hI alcohol duty 酒精税
+'{d^-( ( alienation 让与；让渡；转让
1"f)\FPG e alimony 生活费；赡养费
v \dP All Ordinaries Index [AOI] 所有普通股指数
{'z( all risks 全险；综合险
qh#?a' All Sales Record for Stock Market 《股票市场成交报告》
RX?y}BDo0 Allied Capital Resources Limited 新联财务有限公司
G_S2 Q @|Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
OBL2W\{ allocation letter 拨款信件
< Wm'V- allocation of fund 分配款项；预留款项
*;[g Ga~ allocation of profit 利润分配；溢利分配
5+[ 3@ allocation warrant 拨款令
MJ<jF(_= allotment 分配；配股
6h?)x allotment notice 股份配售通知；配股通知
s@(ME1j(U! allotment of shares 股份分配
\S0QZQbz/ allowable 可获宽免；免税的
{<Y\flj{@m allowable business loss 可扣除的营业亏损
WB 5M ![ allowable expenses 可扣税的支出
zI" 1.^Trn allowance 免税额；津贴；备抵；准备金
J KA%$l0 allowance for debts 债项的免税额
97vQM allowance for depreciation by wear and tear 耗损折旧免税额
S! h=HE allowance for funeral expenses 殡殓费的免税额
E7 P '} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%r]V:d+ allowance for repairs and outgoings 修葺及支出方面的免税额
J*4 T| #0 allowance to debtor 给债务人的津贴
A, 4Z{f83 alteration of capital 资本更改
'$5Q daj alternate trustee 候补受托人
`J %35 amalgamation 合并
t&Jrchk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7gE/g`"# ambit of charges 征税范围；收费范围
c7A]\1 ~ amended valuation 经修订的估值
3jjV
bm American Commodities Exchange 美国商品交易所
y' C American Express Bank Limited 美国运通银行
.4[M7) American Stock Exchange 美国证券交易所
D[dI_|59a amortization 摊销
[F+*e=wjN> amount due from banks 存放银行同业的款项
o^W.53yX amount due from banks abroad 存放海外银行同业的款项
,j(S'Pw amount due from holding companies 控股公司欠款
jIck! amount due from local banks 存放本港银行同业的款项
S,f:nLT amount due to banks 银行同业的存款
Xa$-Sx amount due to banks abroad 海外银行同业的存款
Yc^,Cj{OM amount due to holding companies 控股公司存款
,c|Ai(U amount due to local banks 本港银行同业的存款
EbnV "]1 amount due to outport banks 外埠银行同业的存款
<=]:ED $V@ amount for note issue 发行纸币的款额
z@[-+ Q: amount of bond 担保契据的款额
DFp">1@`PR amount of consideration 代价款额
`JcWH_[ amount of contribution 供款数额
,:8 oVq>? amount of indebtedness 负债款额
) u1=, D amount of principal of the loan 贷款本金额
/_r` A amount of rates chargeable 应征差饷数额
AI]lG]q8 amount of share capital 股本额
B/I1<%Yk amount of sums assured 承保款额
`t>:i!s/ amount of variation 变动幅度
RG :_:%@%} amount of vote 拨款数额
#6@4c5{2=4 amount payable 应付款额
<3laNk amount receivable 应收款额
]/7#[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
auAwZ i/ analysis 分析
[D2< ) ancillary risk 附属风险
2 }rYH;Mx annual account 周年帐目；周年帐目报表；年度决算；年结
Dlg9PyQ annual accounting date 年结日期
+ S@[1 N annual allowance 每年免税额；年积金；年度津贴；年津
BBa!l e9P annual balance 年度余额
YL/B7^fd8 annual disposable income 每年可动用收入
Hb\['VhzM annual estimates 周年预算
t:YMF$Z annual fee 年费
KM/c^ a4V annual general meeting 周年大会
vF9 fXY= annual growth rate 年增率；每年增长率
byPqPSY annual long-term supplement 长期个案每年补助金
\?vn0;R4 annual pensionable emolument 可供计算退休金的年薪
!d &SVS^mo annual report 年报
#9t3 <H[ Annual Report on the Consumer Price Index 《消费物价指数年报》
XA\wZV
|{ annual return 周年报表；周年申报表；每年报税表格
U% OlYP$g Annual Return Rules 《周年报表规则》
lsU`~3nr annual review of consumer prices 每年消费物价回顾
2E0oLl[ annual roll-forward basis 逐年延展方式
a1z*Z/!5 annual salary 年薪
3x)jab annual statement 年度报表；年度决算表
D!m x &O9 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
yT[)V[} annuitant 年金受益人
,6aF~p;wI| annuity 年金
;N!opg))d< annuity contract 年金合约
0E#?H0<OeG annuity on human life 人寿年金
cUTG!
P\R antecedent debt 先前的债项
"
f. 9u ante-dated cheque 倒填日期支票
yC7lR#N8j0 anticipated expenditure 预期开支
u5tUm anticipated net profit 预期纯利
.9q`Tf anticipated revenue 预期收入
RO| }WD) anti-inflation measure 反通货膨胀措施
+|qw >1J( anti-inflationary stance 反通货膨胀立场
Z GrDa apparent deficit 表面赤字
6S^JmYq apparent financial solvency 表面偿债能力
@ zT2!C?^L apparent partner 表面合伙人
}$#PIyz application for personal assessment 个人入息课税申请书
c]NZG n* application of fund 资金应用
1cD application to release as liquidator and to destruct the books of accounts and documents
~)*uJ wW/a 申请免除清盘人职务及毁灭帐簿与文件
gn lU appointed actuary 委任精算师
;&XC*R+ appointed auditor 委任核数师；委任审计师
i<*W,D6
appointed trustee 委任的受托人
meZZQ:eSl appointer 委任人
's$/-AV apportioned pro rata 按比例分摊
aVp-Ps|r apportionment 分配；分摊
*hh iIiog+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j-wKm_M#jX apportionment formula 分摊方程式
ne%(`XY{Q] apportionment of estate duty 遗产税的分摊
0F 6 ~S appraisal 估价；评估
P?+
VR=t appreciable growth 可观增长
\ lK ` appreciable impact 显着影响
G,6 i!M appreciable increase 可观增长
)B"E+Q'h{7 appreciation 增值；升值
t c{Qd&"( appreciation against other currencies 相对其他货币升值
u t.tf \c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
95Q^7oI appreciation tax 增值税
,3Nna:~f appropriation 拨款；拨用；拨付
?;ZnD(4? appropriation account 拨款帐目
YwZ ]J Appropriation Bill 拨款法案
[ = Xb*~ appropriation-in-aid system 补助拨款办法
0B"_St}3D approved assets 核准资产
w!OYH1ds]_ approved basket stock 认可一篮子证券
uCc 5) approved budget 核准预算
IEY\l{s approved charitable donation 认可慈善捐款
YcW) D approved charitable institution 认可慈善机构
S7b7zJ8A approved currency 核准货币；认可货币
XV1XzG# C approved estimates 核准预算
zZP&`#TAy approved estimates of expenditure 核准开支预算
.>p.k*vU approved overseas insurer 核准海外保险人
7h`t-6<!q approved overseas trust company 核准海外信托公司
Xt!wO W approved pooled investment fund 核准汇集投资基金
`o21f{1]X& approved provident fund scheme 认可公积金计划
)1f.=QZN^; approved provision 核准拨款
T-Yb|@4 approved redeemable share 核准可赎回股份
]j]<CqG approved regional stock 认可地区性证券
y 7z)lB y\ approved retirement scheme 认可退休金计划
%`lLX/4 ~ approved subordinated loan 核准附属贷款
2yVQqwQ m arbitrage 套戥；套汇；套利
(V0KmNCW` arbitrageur 套戥者；套汇者
t:n$9WB) arbitrary amount 临时款项
6u xF< arrangement 措施；安排；协定
xW58B arrears 欠款
DuIgFp arrears of pay 欠付薪酬
~|{_Go{
Q arrears of revenue 逾期未收税款；逾期未收的帐项
|{La@X articles of association 组织章程；组织细则；组织章程细则
`t+;[G> ZE Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
FBa- gm<9 ascertainment of profit 确定利润
L$^)QxH7 "Asia Clear" “亚洲结算系统”
>J{e_C2ZS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zICr p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
zb.sh Asian Development Fund [ADF] 亚洲发展基金
S 9;FD 3 Asian dollar bond 亚洲美元债券
Bnw^W _ Asian dollar market 亚洲美元市场
=KHX_ib Asian dollar rate 亚洲美元利率
2\CZ"a#[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]PB95% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7Ac.^rv5 asked price 沽盘；喊价；索价；卖方报价
jWso'K assessable income 应评税入息
y0'WB`hNQ assessable loss 应评税亏损
I( < Trn assessable profit 应评税利润
'N`x@( assessable value 应评税值
!w/]V{9`X assessed profit 估定利润
=69sWcC8 assessed value 经评估价值
@XVx{t;g2 assessment 评税；评定；估价；评税单
bVr`a *EM assessment number 评税编号；估价编号
lU.aDmy< assessment of additional tax 补加税评税
K6 ,d{n assessment of performance 业绩评估；实绩评价
AvB21~t&] Assessor 评税主任
% -.V6}V asset price bubbles 资产价格泡沫
~;uU{TT asset-backed securities 具资产保证的证券
? 8)k6: assets accretion 资产增值
B[5<& assets and liabilities 资产与负债
Gz2 \&rmN assets betterment statement 资产递增表；资产改进表
QV
-ZP'e^ assets lending 实物放款；有抵押贷款
m?=J;r"Re assets of the company passing on the death 死者去世时转移的公司资产
TJ|do`fw > assets pledged as security for liabilities 用作负债抵押的资产
{x~r$")c? assets portfolio 资产投资组合
"ZuA._ assets price 资产价格
\ "d\b><R assets quality 资产质素
uCgJ F@ assets realization 资产变现
be [E^% assets refinancing arrangement 资产再集资安排
>AWWwq - assets securitization 资产证券化
@*WrHoa2N assets situated outside Hong Kong 在香港以外地方的资产
<2wC)l3j* assets stripping 削减资产；拆卖资产
f DPLB[ assets value 资产值
.f|)od[ assignee 承让人
DH uUEv< assignment 转让；转让书；转让契
h]}DMVV] assignment of interest 权益转让
tUGF8?&
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()Q q7/ assignment of property 物业转让；物业转让书
M$} AJS%8 assignment right 转让权
mqDI'~T9 u assignor 转让人
Yw\lNhoPS associate 有联系的人；有关连人士；相联者；合伙人；联系人
/ 1eeNbd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6 kD. associate member 附属会员
NleMZ associated body corporate 相联法人团体
9 $^b^It associated company 相联公司；联属公司
$&s V.fGu associated corporation 相联法团
{ &J
OO Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ITD&w g 公认会计师公会〔英国〕
L#fK
,r8 Association of Futures Exchange Brokers 香港期货经纪协会
mNJCV8 < Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6U U<:KH association of underwriters 承保人组织
0JW
=RW assumption of control 接管
u.}H)wt assurance 担保；保险；转易；转易书
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pS&+ assurance of interest 权益的转易
(Mw+SM3< at 19XX price 按一九ＸＸ年价格计算
w,t !<i at a discount 按赔价计算；按贴水价格计算；打折扣
g O/\Yi at a premium 按溢价计算；按升水价格计算
NzS`s,N4/0 at call 通知付款；按通知
uW4.Q_O!H at constant market price 按固定市价计算
0XI6gP o% at constant price 按固定价格计算
9[[$5t`8 at cost 按成本计算
XJ1Bl at current market price 按当时市价计算；按现时市价计算
,M$h3B\;r at current price 按当时价格计算；按现时价格计算
FLIU}doc at factor cost 按要素成本计算；按生产要素成本计算
'ZAIe7i& at money-of-the-day price 按付款当日价格计算
KLjvPT\ at or better 按指定或较佳价位〔买卖指令〕
|{MXDx at par 按面值计算；平价
*]c~[&x5& at sight 见票即付
NMzq10M=6 at the close 按收市盘
PoLk{{ l3 at the opening 按开市盘
wGWv<<Qw" attestation 见证；见证条款
|3>%(4
OS at-the-money option 平价期权
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attorney 受权人；受托代表人
4j zjr G attornment 新拥有人承认书
77'@U( attributable profit 可归属利润
YR [I,j attributable share value 可归属股份价值
9x eg,#1 Auckland Stock Exchange 奥克兰证券交易所
gOMy8w 4> auction 拍卖
md lMciP auctioneer 拍卖商
vSo1WS audit 审计；核数
*hh9
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r6It )PQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:es=T`("A8 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〕
vVSf'w audit review 帐目审查
li0)<("/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
tD,I7%|@ audited account 审计帐目；经审计的帐目
B &3sV+ audited annual account 经审计的周年帐目
Kaji& Ibd audited balance sheet 经审计的资产负债表
o3:BH@@ auditor 核数师；核数主任；审计师
D5Z)"~' auditor's certificate 核数师证明书；审计师证明书
-op)X> auditor's report 核数师报告；审计师报告
fnIF<Zt Aussie bond 澳元债券
c GyBml1 austerity budget 紧缩预算
tR NMiU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*d31fBCk% Australia All Ordinaries Index 澳洲所有普通股票指数
Zh_3ydMD1 Australian Dollar [AUD] 澳元
5ka6=R(r Australian Options Market 澳大利亚期权市场
WT}x Cni Australian Securities Commission 澳洲证券事务监察委员会
u n}!&*+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_>_ "cKS
Australian Stock Exchange 澳大利亚证券交易所
&w:0ad| Austrian Schilling [ATS] 奥地利先令
7/iN`3Bz authentication 认证；鉴证
# hw;aQ authority to purchase 委托购买证；委购书
(D n1Eov authorization 认可；核准；授权；授权书
h<qi[d4 X authorization by direction 指示授权
kV4L4yE authorization by instruction 指令授权
+}eK8>2 authorization by warrant 令状授权
c= aZ[ authorization of unit trust 单位信托的认可
)|W6Z authorized agent 指定代理人
uH#X:Vne authorized capital 法定资本
(-VH=, Md authorized clerk 出市员
dJ>tM'G authorized dealer 认可交易商
8!MVDp[|" authorized financial institution 认可财务机构
OHv9|&Tpl authorized fund 认可基金
V6B[eV$D authorized fund house 获授权的基金公司；认可基金公司
40[@d authorized institution 认可机构
0a1Mu>P, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0v``4z 2Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P G
zwS authorized insurer 获授权保险人；获认可承保人
I:1Pz|$` authorized investment 特准投资项目
W*/2x8$d authorized person 获授权人
gLlA'` ! authorized representative 获授权代表
n6 wx /: authorized share capital 法定股本
y( UWh4?t automated quotation system 自动报价系统
-h=wLYl@0i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'@5 x=> 自动交易系统〔香港期货交易所有限公司〕
5?|y%YH;R\ automatic adjustment mechanism 自动调整机制
%v UUx + automatic adjustment system 自动调整系统
tH:?aP*2 Automatic Clearing House 自动票据交换所
EJNHZ< automatic exchange rates accumulation system 自动化汇率累集系统
5acC4v!T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#TcX5 automatic teller machine [ATM] 自动柜员机
B] Koi1B autopay 自动转帐
% .8(R
& available assets 可用资产
t| B<F t^ available fiscal reserve 现存财政储备
"V5_B^Gzb] available profit 可用利润
m8I NgzVTC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
] #7baZ average 平均；平均数；海损
w:](F^<s, average basic salary 平均基本薪金
v~0lZe average consumer expenditure 平均消费开支；一般消费开支
=w<i Y O average cost 平均成本
Q8_5g$X\ average cost of land production 增辟土地平均成本
u++ a0>N average daily turnover 平均每日成交额
#A:^XAU1Z@ average daily wage rate 平均每日工资率
F4:5 >*: average expenditure pattern 平均开支模式
*2/6fhI[p average growth rate 平均增长率
q (BRJ( average net fixed assets 固定资产平均净值
TQOJN average of relatives 相对价格平均数
2 } _^~8 average price 平均价格
Sg13Dp @x average propensity to consume 平均消费倾向；一般消费倾向
M7#CMLy average propensity to save 平均储蓄倾向；一般储蓄倾向
6=x]20 average rate 平均率
hMgk+4* average revenue 平均收入；平均收益
Fxn=+Xgg average stock 平均库存；平均存货
gx2v(1?S average yearly rent 平均年租
AjsjYThV avoidance of double taxation 避免双重课税
C Y"i|s avoidance of tax 避税
