A:
HXD*zv@ *6 A share Ａ股；甲类股份
R4&|t abatement of tax 减税；减扣免税额
YRg=yVo 2 ABN AMRO Bank N.V. 荷兰银行
&>&dhdTQ above-the-line expenditure 线上项目支出；经常预算支出
ipx@pNW;" above-the-line receipt 线上项目收入；经常预算收入
l9M#]*{ ABSA Asia Limited 南非联合亚洲有限公司
>k$[hk*~ absolute change 绝对数值变更
^U-vD[O8 absolute expenditure 实际开支
Rel(bA-[N absolute guideline figure 绝对准则数字
2E@ C0Ha L absolute interest 绝对权益
c%q}"Y0oh absolute order of discharge 绝对破产解除令
7V9%)%=h| absolute profit margin 绝对利润幅度
g`%ED0 aR absolute value 实值；绝对值
;J,,f1Vw absolutely vested interest 绝对既得权益
&4mfzpK absorbed cost 已吸收成本；已分摊成本
nU=f<] S = absorption 吸收；分摊；合并
?F?\uC2 )' absorption rate 吸收率；摊配率；分摊率
""25ay ACB Finance Limited 亚洲商业财务有限公司
sh ',"S#=@ acceptable form of reciprocity 合理的互惠条件
IgzCh acceptable rate 适当利率；适当汇率
;']vY acceptance agreement 承兑协议
O0K @M acceptance for honour 参加承兑
|% M{k A- acceptor 承兑人；接受人；受票人
xm<5S;E5U4 acceptor for honour 参加承兑人
1Y H4a |bc accident insurance 意外保险
H$k![K6Uj Accident Insurance Association of Hong Kong 香港意外保险公会
"Cb.cO$i; accident insurance scheme 意外保险计划
q3 ,P|&T accident year basis 意外年度基准
%4|n-`: accommodation 通融；贷款
2.HZ +1 accommodation bill 通融票据；空头票据
WU+Jo@]y accommodation party 汇票代发人
{f@xA account balance 帐户余额；帐户结余
NPB ,q& Th account book 帐簿
pO-s@"j] account collected in advance 预收款项
9E-> ; 0- account current book 往来帐簿
vOvxQS}dBp account of after-acquired property 事后取得的财产报告
h 7(H%(^_ account of defaulter 拖欠帐目
Ux%\Y.PPI account payable 应付帐款
f{+LCMbC6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
)+jK0 E1 account receivable 应收帐款
!T#8N7J> account receivable report 应收帐款报表
#VQGN2bK. account statement 结单；帐单；会计财务报表
=0@d|LeZ account title 帐户名称；会计科目
+eV4g2w) accountant's report 会计师报告
v$.JmL0^J Accountant's Report Rules 会计师报告规则
Z3X&<Y5 accounting and auditing procedure 会计与审计程序；会计与核数程序
j{7ilo(i Accounting Arrangements 《会计安排》
Qq ;m"M / accounting basis 会计基础
*uI hxMX accounting by Official Receiver 破产管理署署长呈交的帐目
RAD4q"}k Accounting Circular 《会计通告》
< 6}f2^ accounting class 会计类别
S,wj[;cv4 accounting date 记帐日期；会计结算日期
UgnsV*e & accounting for money 款项核算
7tf81* e Accounting Officer 会计主任
Ul$X% accounting period 会计报告期；会计期
0bnVIG2q accounting policy 会计政策；会计方针
3G%XG{dg accounting practice 会计惯例
<QkN}+B= accounting principle 会计准则
,#'o)O# accounting record 会计记录
U !;aM*67 accounting report 会计报告
i)ES;b4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Vav+$l|j@ Accounting Society of China 中国会计学会
t_zY0{|P accounting statement 会计报表
~ ];6hxv accounting system 会计制度；会计系统
"j.oR}s9?# accounting transaction 会计事项；帐务交易
.Kh(F 6
s accounting treatment 会计处理
p~d)2TC4# accounting year 会计年度
hD6ur=G8u accretion 增值；添加
Z68Wf5@to& accrual 应计项目；应累算数目
LjH&f 4mY accrual basis 应计制；权责发生制
1E AVMJ accrual basis accounting 应计制会计；权责发生制会计
+ SuUI-. accrue 应累算；应计
M c$v~|i6 accrued benefit 应累算利益
%<ptkZK# accrued charges 应计费用
gGiV1jN _ accrued cumulative preference share dividend 应累算的累积优先股股息
BJO~$/R?v accrued expenses 应累算费用
Y;> p)'z accrued interest payable 应付利息；应计未付利息
8@LykJbP accrued interest receivable 应收利息；应计未收利息
RZ/+ K= accrued right 累算权益
S] K6 q Y accruing profit 应累算的利润
bKt3x+x( accumulated fiscal reserve 累积财政储备
O%++0k; accumulated profit 累积利润；滚存溢利
h@>rjeY@ accumulated reserve 累积储备
(g )lv)4P accumulation of surplus income 累积收益盈余
'/yx_R K2? acquired assets 既得资产
Dho^^<`c+ acquisition 收购；购置；取得
v4k=NH+w acquisition cost 购置成本
0JZq: hUd acquisition expenses 购置费用
H'= i acquisition of 100% interest 收购全部股权
E~ U p\f acquisition of control 取得控制权
?D
)qg H acquisition of fixed assets 购置固定资产
k0 e|8g X acquisition of shell “买壳”
>gi{x |/ acquisition price 收购价
[>Kx m act of God 天灾
<T.3ZZ% acting partner 执事合伙人
n xh/&% active market 买卖活跃的市场；交投畅旺的市场；旺市
A Fm*6 0C active partner 积极参与的合伙人
*(SBl}f4l active trading 交投活跃
x]d"|jmVZ actual circulation 实际流通
M4hN#0("4 actual cost 实际成本
D16;6K'{ actual expenditure 实际开支；实际支出
aXK% m
actual income 实际入息；实际收入；实际收益
!{ ~7 )iq actual market 现货市场
{}_Oo%IVGK actual price 现货价；实际价格
8JFkeU%yO actual profit 实际利润
5$"[gdt)T actual quotation 实盘；实际价位；实际报价
+!V%Q actual year basis 按实际年度计算
]MA)=' ~ actuals 实货
4#7@KhK} actuarial investigation 精算调查
sI mxa`kb actuarial principle 精算原则
h9n<ped`A; actuarial report 精算师报告
C^42=? Actuarial Society of Hong Kong 香港精算学会
F=T.*-oS3 actuarial valuation 精算师估值
]zMBZs actuary 精算师
T#^6u) ad referendum agreement 暂定协议；有待覆核的协定
O7CYpn4<7 ad valorem duty 从价税；按值征税
u/:Sf*;? ad valorem duty system 从价税制
cCbr-Z& ad valorem fee 从价费
k#r7&Y ad valorem tariff 从价关税
n_Hn k4 additional allowance 额外免税额
ZE(RvPW additional amount for unexpired risk 未过期风险的额外款额
Umwg
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98}vbl31j additional assessment 补加评税
=$ zr
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vAhO!5]>\ additional commitment vote 额外承担拨款
]<_!@J6k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gGdYh.K&e5 additional dependent parent allowance 供养父母额外免税额
dvWlx]' additional provision 额外拨款
Mc3h
R0 additional stamp duty 附加印花税
~u`! Gi additional tax 补加税罚款；补加税款
v%7JZ<I'A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,v5>sL adjudged bankrupt 被裁定破产
}N9a!,{P=b adjudicated bankrupt 裁定破产人
k'q
!MZU adjudication fee 裁定费；评定印花税额手续费；评估契据费
i R5soIR adjudication of bankruptcy 裁定破产；宣告破产
dZYJ(7% adjudication of insolvency 裁定无力偿还债务
4sE=WPKF# adjusted actual 经调整的实数；调整后的实数
4_:e+ ql adjusted current assets 经调整的流动资产；调整后的流动资产
N) y;owgo adjusted figure 经调整的数字；调整后的数额
)3 \rp$]1 adjusted liabilities 经调整的负债；调整后的负债
zw9ULQ$# adjusted loss 经调整的亏损；调整后的亏损
*7V{yK$O| adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
3:E gqw adjusted profit 经调整的利润；调整后的利润
p;Ok.cXVp adjusted surplus 经调整的盈余额；调整后的盈余额
2}\sj'0& adjusted value 经调整的价值；调整后的价值
J; Xz'0 adjustment 调整；修订；理算〔保险〕
cW/~4.v$ adjustment centre 调剂中心
, ZW. P` adjustment lag 调整过程的时间差距；调整时差
Y tj>U adjustment mechanism 调整机制
|- Klh adjustment of loss 亏损调整
yXl.Gq>] { adjustment process 调整过程；调整程序
o@~gg * adjustment range 调整幅度
/38Pp% administered exchange rate 受管制汇率
(X' K)*G# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'N/%SRk administration expenses 行政费用
`fVA. % administration fee 手续费；行政费
dM.Ow!j administration in bankruptcy 破产管理
B>L^XGq administration order 遗产管理令
Qn c S& administrator 管理人；遗产管理人
l{ { #tW administrator of the estate 遗产管理人
1@@]h!>k: admission of debt 债项承认书
OU=IV;V{ admission of proof 接纳债权证明
GDe$p;#"9g advance 放贷款项；垫付款项；预支款项；预付款项
Raqr VC advance account 暂支帐目；预付款帐户
l%w|f`B: advance compensation 预付补偿金
U.)eJ1a advance from shareholder 股东垫款
uty]-k advance pending reimbursement 预支以待日后付还
> _) a7% advanced economy 先进经济体系
@WUCv7U advancement 预付；预付财产
8u23@? advances warrant 垫款令
lsxii-#O advancing 贷出
A[Xw |9 adverse balance 逆差
BNLall adverse exchange 逆汇
F<1'M#bl advertisement addressed to shareholders 在报章刊登的致股东通告
Q'LU?>N)/ advice for collection 托收通知书
yZ6X$I:C advice of drawing 提款通知书；汇票通知书
@g?z>n
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,peFNpi Advisory Committee [Securities and Futures Commission]
?q7Gs)B=^' 谘询委员会〔证券及期货事务监察委员会〕
DvKMb-*S Advisory Committee on Diversification 经济多元化谘询委员会
8 F 1ga15 affidavit 誓章；遗产申报誓章
3 g!h4?^ affidavit of no receipt 述明无收款的誓章
oOw"k*,h:S affiliate 联号；联营公司；附属公司
Z.:A26 affiliated company 附属公司；联号；联营公司
iE{ SqX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
? -tw *2+ affordability 负担能力
ijT^gsLL African Development Bank [AfDB] 非洲开发银行
~'Hwszp b after-acquired property 事后取得的财产
tp0*W
_<4 after-hours dealing 市后交易
T~d';P after-tax profit 税后盈利；税后利润；税后溢利
ng\S%nA&J agency agreement 代理协议
Iu]P^8 agency expenses 代理机构的开支
(yVI<Os{a agency fee 代理费
uDUS R+E> Agency Law 《代理法》
n$K_KU v agent 代理人；承销人
nfR5W~%*: agent of company 公司代理人
*0tNun 5=3 agent's fee 代理人费；经纪费
Z7/lFS'~N aggregate 总计；总数；总体数字
P^r8JhDJ aggregate amount 总款额；总额
EJsb{$ u aggregate assets and liabilities 总体资产与负债
pQ J ZE7S aggregate at constant price 按固定价格计算的总体数字
(TsgVq]L aggregate demand 总需求
\qP rY. - aggregate gross position 总持仓量
1F-L( \oKm aggregate limit 总限额
Ib C)F> Dq aggregate of salaries tax 合计薪俸税
auU{I y aggregate performance 总体表现；总体业绩
+-i@R% aggregate supply 总体供应
[VH t#JuN, aggregate surplus 总盈余
KA7nncg;, aggregate total 整体总额
/6fs h7 \ aggregate value 总值；合计价值
U/;Vge8{ aggregated basis 合计基准
N[%IrN3 aggregated net chargeable income 合计应课税入息实额
%\u>%s <9 aggregation 合并计算；合计；总和
(G
Y`O aggregation of incomes of husband and wife 夫妇入息合并计算
\ U_DTI aggregation of property 财产的总和
+Y+kx"8 agio 差价；贴水
O@VmV >m 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》
qIl@,8T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]v@,>!Wn 《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》
>ZT3gp?E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}OZfsYPz}T 《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》
'DPSM?]fA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/$KW$NH4 z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5;+Bl@zGu agreement for a settlement 授产协议
}#1g; agreement for assignment 转让协议
YZd4% zF agreement for sale 售卖协议；买卖协议
.#SWfAb2h agreement for sale and purchase 买卖协议
f#?R!pR agreement for the payment of interest 支付利息协议
xo}hu %XL agreement for the repayment of money 还款协议
lnhZ!_
agreement of reinsurance 再保险协议
.$rcTZ Agricultural Bank of China 中国农业银行
lEJTd3dMi air passenger departure tax 飞机乘客离境税
8GX@7 6o Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"&~Um U4CN airport tax 机场税
L=>N#QR7 alcohol duty 酒精税
*Zln\Sx alienation 让与；让渡；转让
`%VrT` alimony 生活费；赡养费
y_w4ei All Ordinaries Index [AOI] 所有普通股指数
#Uo
9BM all risks 全险；综合险
UCFef,V W All Sales Record for Stock Market 《股票市场成交报告》
N gr7E Allied Capital Resources Limited 新联财务有限公司
iq py5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Xv6s,< #\ allocation letter 拨款信件
i4l?q#X allocation of fund 分配款项；预留款项
Y,{X v allocation of profit 利润分配；溢利分配
aV1(DZ83 allocation warrant 拨款令
@uH N z-c allotment 分配；配股
+'l@t
bP allotment notice 股份配售通知；配股通知
Ood&cP'c allotment of shares 股份分配
|&7l*j(\ allowable 可获宽免；免税的
crU XpD allowable business loss 可扣除的营业亏损
W,vb7v ' allowable expenses 可扣税的支出
0 @>3f R allowance 免税额；津贴；备抵；准备金
7yKadM~) allowance for debts 债项的免税额
$WDa} ~j~^ allowance for depreciation by wear and tear 耗损折旧免税额
{?82>q5F allowance for funeral expenses 殡殓费的免税额
TB9ukLG^<< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
v vFX\j3 allowance for repairs and outgoings 修葺及支出方面的免税额
ke/QFN-` allowance to debtor 给债务人的津贴
MD&Ebq5V alteration of capital 资本更改
0@z78h=h alternate trustee 候补受托人
E0w>c'kH amalgamation 合并
n-uoY<;hp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
SJL?(S* ambit of charges 征税范围；收费范围
w zF"^CJ amended valuation 经修订的估值
SNcaIzbr American Commodities Exchange 美国商品交易所
/P320[B}m& American Express Bank Limited 美国运通银行
Rgg(rF=K6 American Stock Exchange 美国证券交易所
]R( = ) amortization 摊销
+ ~ HL"Vv amount due from banks 存放银行同业的款项
2x0[@cT i? amount due from banks abroad 存放海外银行同业的款项
!pgk UzMW amount due from holding companies 控股公司欠款
&R2 5J $ amount due from local banks 存放本港银行同业的款项
xGN&RjPk\ amount due to banks 银行同业的存款
% ZZ\Xj amount due to banks abroad 海外银行同业的存款
^+I{*0{/[ amount due to holding companies 控股公司存款
lO[[iMH l< amount due to local banks 本港银行同业的存款
G o8 m amount due to outport banks 外埠银行同业的存款
>Qr(#Bt) amount for note issue 发行纸币的款额
0P z"[ amount of bond 担保契据的款额
S'q (Qo amount of consideration 代价款额
so1%
MV amount of contribution 供款数额
[+UF]m%W amount of indebtedness 负债款额
BT qY _9 amount of principal of the loan 贷款本金额
h",kA(+P amount of rates chargeable 应征差饷数额
f/aSq hAW amount of share capital 股本额
n1X 7T0' amount of sums assured 承保款额
h?jKq2`
amount of variation 变动幅度
cE'MSB amount of vote 拨款数额
,iV|^]X3$/ amount payable 应付款额
*Mk5*_
amount receivable 应收款额
u.43 b8! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
u m~U_&> analysis 分析
U*b1yxt ancillary risk 附属风险
/3{jeU.k annual account 周年帐目；周年帐目报表；年度决算；年结
ly9.2<oz}L annual accounting date 年结日期
iLD }>= annual allowance 每年免税额；年积金；年度津贴；年津
qXcHf6 annual balance 年度余额
B*W)e$ annual disposable income 每年可动用收入
llN#4D9s annual estimates 周年预算
VG'M=O{)3 annual fee 年费
i|2CZ annual general meeting 周年大会
VXX7Y? ! annual growth rate 年增率；每年增长率
>NDI<9<'0} annual long-term supplement 长期个案每年补助金
zT4SI'r?f annual pensionable emolument 可供计算退休金的年薪
u 6A!Sw annual report 年报
Z#+ lwZD Annual Report on the Consumer Price Index 《消费物价指数年报》
\iVb;7r)9: annual return 周年报表；周年申报表；每年报税表格
-*HR0:H Annual Return Rules 《周年报表规则》
;hz m&My annual review of consumer prices 每年消费物价回顾
W!6&T [j> annual roll-forward basis 逐年延展方式
-y]e`\+[ annual salary 年薪
<a_ytSoG 1 annual statement 年度报表；年度决算表
4C m+xAXG 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
l7vU{Fd-h^ annuitant 年金受益人
{-a8^IK, annuity 年金
*7 cc4 wGQ annuity contract 年金合约
II; annuity on human life 人寿年金
x`9IQQ antecedent debt 先前的债项
J7a_a >Y ante-dated cheque 倒填日期支票
o>~xrV`E anticipated expenditure 预期开支
[ H|ifi anticipated net profit 预期纯利
S3fyt]pp anticipated revenue 预期收入
- aSj- anti-inflation measure 反通货膨胀措施
A XN%b2 anti-inflationary stance 反通货膨胀立场
_e4 %<!1 apparent deficit 表面赤字
ebv"`0K$ apparent financial solvency 表面偿债能力
2":{3=oW ~ apparent partner 表面合伙人
T*pcS'?' application for personal assessment 个人入息课税申请书
Cg#@JuwHa application of fund 资金应用
EUGN`t-M application to release as liquidator and to destruct the books of accounts and documents
';,Rq9-' 申请免除清盘人职务及毁灭帐簿与文件
?OD43y1rzd appointed actuary 委任精算师
jc0Trs{Jf appointed auditor 委任核数师；委任审计师
;cpQ[+$nKp appointed trustee 委任的受托人
u /6b.hD O appointer 委任人
7j,u&%om apportioned pro rata 按比例分摊
>oYr=O apportionment 分配；分摊
(?y (0%q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
V;@kWE>3 apportionment formula 分摊方程式
&[#iM0;)W0 apportionment of estate duty 遗产税的分摊
BU;o$"L appraisal 估价；评估
V = 9 appreciable growth 可观增长
? hfyQhR appreciable impact 显着影响
CQ;.}=j
, appreciable increase 可观增长
4arqlz lo appreciation 增值；升值
DWXxB appreciation against other currencies 相对其他货币升值
~Y) h[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ZkA05 wPZ# appreciation tax 增值税
JnodDH ? appropriation 拨款；拨用；拨付
zqJ0pDS appropriation account 拨款帐目
,Y+J.8.H Appropriation Bill 拨款法案
<<vT"2Q] appropriation-in-aid system 补助拨款办法
CT2L }5L& approved assets 核准资产
(6g;FD:"6 approved basket stock 认可一篮子证券
AhA4IOG`. approved budget 核准预算
oj$^87KX approved charitable donation 认可慈善捐款
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EF2 approved charitable institution 认可慈善机构
xPp\OuwK approved currency 核准货币；认可货币
"o{o9.w approved estimates 核准预算
(U?*Z/ approved estimates of expenditure 核准开支预算
Bj1{=Pvl approved overseas insurer 核准海外保险人
T*3>LY+bb approved overseas trust company 核准海外信托公司
/\-iV)h1@ approved pooled investment fund 核准汇集投资基金
P-Up v6J3 approved provident fund scheme 认可公积金计划
I
7 B$X= approved provision 核准拨款
lk(.zYaaN approved redeemable share 核准可赎回股份
P/?' ea approved regional stock 认可地区性证券
w+_pq6\V approved retirement scheme 认可退休金计划
_$vAitUe4S approved subordinated loan 核准附属贷款
n 97pxD_74 arbitrage 套戥；套汇；套利
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arbitrageur 套戥者；套汇者
3v?R"2\qS arbitrary amount 临时款项
7#pu(:T$ arrangement 措施；安排；协定
9V/:1I0?&0 arrears 欠款
3;-P (G@ arrears of pay 欠付薪酬
{9_} i#,vR arrears of revenue 逾期未收税款；逾期未收的帐项
|XV@/ZGl~ articles of association 组织章程；组织细则；组织章程细则
t gpg Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
MpCK/eiC ascertainment of profit 确定利润
9]]isE8r "Asia Clear" “亚洲结算系统”
ZNN ^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b,#lw_U" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]38{du Asian Development Fund [ADF] 亚洲发展基金
= =XO:P Asian dollar bond 亚洲美元债券
A@81wv
Asian dollar market 亚洲美元市场
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W-OLE Asian dollar rate 亚洲美元利率
kuI%0) iZn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
, b;WC Wm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9esMr0*= asked price 沽盘；喊价；索价；卖方报价
@4FG &
>kQ assessable income 应评税入息
c8<qn+=%? assessable loss 应评税亏损
%xuJQuCqf assessable profit 应评税利润
RASPOc/] assessable value 应评税值
Jb1L[sT2 assessed profit 估定利润
@ ) <
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r&0IhE assessment 评税；评定；估价；评税单
=Ul{#R
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"MX9h }7 assessment of additional tax 补加税评税
+ _"AF| assessment of performance 业绩评估；实绩评价
Op>l~{{ { Assessor 评税主任
F15Yn asset price bubbles 资产价格泡沫
@;1Ym\zc asset-backed securities 具资产保证的证券
q3 7d:Hp assets accretion 资产增值
kH|cB!?x assets and liabilities 资产与负债
*^=z Q~ assets betterment statement 资产递增表；资产改进表
M 4rK assets lending 实物放款；有抵押贷款
i+XHXpk assets of the company passing on the death 死者去世时转移的公司资产
vOV$H le assets pledged as security for liabilities 用作负债抵押的资产
c80!Ub@ assets portfolio 资产投资组合
2Q81#i'Cm assets price 资产价格
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assets quality 资产质素
b2vCr F; assets realization 资产变现
29tih{ xx assets refinancing arrangement 资产再集资安排
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aF{] assets securitization 资产证券化
Nay&cOz assets situated outside Hong Kong 在香港以外地方的资产
1n-+IR" assets stripping 削减资产；拆卖资产
. sBwJZ assets value 资产值
Sp JIEw assignee 承让人
5u=$m^@{ assignment 转让；转让书；转让契
nA4PY ] assignment of interest 权益转让
K}a3Bj, assignment of letters patent and trade mark 专利证书及商标转让
hcX` X2^ assignment of property 物业转让；物业转让书
:JD*uu assignment right 转让权
<4%cKW0 assignor 转让人
<!G%P4) associate 有联系的人；有关连人士；相联者；合伙人；联系人
2Sb68hJIE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J *nWCL associate member 附属会员
W"[Q=$2<< associated body corporate 相联法人团体
SDHJX8Hq associated company 相联公司；联属公司
4uy:sCmu associated corporation 相联法团
a,`f`;\7N% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2uT"LW/( H 公认会计师公会〔英国〕
{\p&? Association of Futures Exchange Brokers 香港期货经纪协会
#BhDC.CcW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Wz&[ cj association of underwriters 承保人组织
,9YgznQ assumption of control 接管
#Mm1yXNu assurance 担保；保险；转易；转易书
&OXm^f)K assurance of interest 权益的转易
peD7X :K\s at 19XX price 按一九ＸＸ年价格计算
<Gw>}/-^ at a discount 按赔价计算；按贴水价格计算；打折扣
5v_vv'~ at a premium 按溢价计算；按升水价格计算
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&sA-A at call 通知付款；按通知
\ Dccf_(Pb at constant market price 按固定市价计算
F1GFn|OA at constant price 按固定价格计算
5KgAY;| at cost 按成本计算
'aqlNBG* at current market price 按当时市价计算；按现时市价计算
vp&N)t_ at current price 按当时价格计算；按现时价格计算
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at factor cost 按要素成本计算；按生产要素成本计算
Qy7 pM8~h at money-of-the-day price 按付款当日价格计算
H84Zg/ ^ at or better 按指定或较佳价位〔买卖指令〕
/H~]5JZ3-E at par 按面值计算；平价
!$pnE:K at sight 见票即付
dj 2w_:&W at the close 按收市盘
|*> s%nF| at the opening 按开市盘
BG^)?_69 attestation 见证；见证条款
, R[<+!RS at-the-money option 平价期权
oZ\zi> Y, attorney 受权人；受托代表人
'BX
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attributable profit 可归属利润
XE($t2x,M attributable share value 可归属股份价值
4L<;z' Auckland Stock Exchange 奥克兰证券交易所
r,Tq";N' auction 拍卖
o7kQ&w auctioneer 拍卖商
0lLg uBW@ audit 审计；核数
OICH:( t_ Audit Commission 审计署
Y$0K}`{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-7u_ \XFk 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
&xE+PfX audit review 帐目审查
4Ul* `/d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O &}`R5Y; audited account 审计帐目；经审计的帐目
D:0?u_[W audited annual account 经审计的周年帐目
"Tnm n@ audited balance sheet 经审计的资产负债表
S
N ;1F auditor 核数师；核数主任；审计师
cpu|tK.t auditor's certificate 核数师证明书；审计师证明书
xp%LXx j auditor's report 核数师报告；审计师报告
F0KNkL>&g Aussie bond 澳元债券
S.|% dz austerity budget 紧缩预算
'<1Q;3 Ho Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m+3 ]RIr&A Australia All Ordinaries Index 澳洲所有普通股票指数
M5 c
*v s Australian Dollar [AUD] 澳元
~F13} is Australian Options Market 澳大利亚期权市场
ZN}U^9m= Australian Securities Commission 澳洲证券事务监察委员会
`P jS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?6 _U>d{ Australian Stock Exchange 澳大利亚证券交易所
:LLz$[c8 Austrian Schilling [ATS] 奥地利先令
\4Z"s[8} authentication 认证；鉴证
,~>u<Wc!S authority to purchase 委托购买证；委购书
rnQ 9uNAu authorization 认可；核准；授权；授权书
Dpkc 9 ~z authorization by direction 指示授权
cv9-ZOxJ authorization by instruction 指令授权
,U=7# Cf! authorization by warrant 令状授权
)NnkoCNeE authorization of unit trust 单位信托的认可
zT g&W7oz authorized agent 指定代理人
%h}3}p#4 authorized capital 法定资本
ALt^@|!d authorized clerk 出市员
<ELqj2`c authorized dealer 认可交易商
FB
n . 4 authorized financial institution 认可财务机构
Qk8YR5 K
authorized fund 认可基金
LsaR w-4.c authorized fund house 获授权的基金公司；认可基金公司
Q+Ya\1$6A authorized institution 认可机构
W <M\ b# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LEA^o"NW. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$O, IXA authorized insurer 获授权保险人；获认可承保人
]]/p.#oD, authorized investment 特准投资项目
VE*& t>I authorized person 获授权人
jN{+$ @cI authorized representative 获授权代表
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Wrh3 authorized share capital 法定股本
e89 IT* automated quotation system 自动报价系统
z6'l" D'h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
85# +_}# 自动交易系统〔香港期货交易所有限公司〕
CM
8Ub% automatic adjustment mechanism 自动调整机制
m-R ` ( automatic adjustment system 自动调整系统
;c |G Automatic Clearing House 自动票据交换所
#$v,. Yk automatic exchange rates accumulation system 自动化汇率累集系统
4H hQzVM{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GL3olKnL automatic teller machine [ATM] 自动柜员机
V#\ iO autopay 自动转帐
=:Lc-y > available assets 可用资产
*.zC 9Y, available fiscal reserve 现存财政储备
$ -M' available profit 可用利润
ya'OI P ` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XZ_vbYTj average 平均；平均数；海损
T4x[
\v5d average basic salary 平均基本薪金
q[ TW average consumer expenditure 平均消费开支；一般消费开支
h;t5v6[" average cost 平均成本
ux1SQ8C * average cost of land production 增辟土地平均成本
D]hwG0Chd average daily turnover 平均每日成交额
tkf^sGgNO average daily wage rate 平均每日工资率
B/b S: average expenditure pattern 平均开支模式
Awlw6?
average growth rate 平均增长率
6 q@VkzF average net fixed assets 固定资产平均净值
c8M'/{4rH average of relatives 相对价格平均数
qh/}/Sl ; average price 平均价格
A IsXu" average propensity to consume 平均消费倾向；一般消费倾向
jf sbvak average propensity to save 平均储蓄倾向；一般储蓄倾向
CYN")J8V average rate 平均率
g:fzf>oQ>p average revenue 平均收入；平均收益
P: )YKro] average stock 平均库存；平均存货
0uS6F8x@ average yearly rent 平均年租
.{66q#. avoidance of double taxation 避免双重课税
6"_ytqw7 avoidance of tax 避税
