A:
W'XMC " A share Ａ股；甲类股份
!Y]}& pUP abatement of tax 减税；减扣免税额
2c%}p0<;|? ABN AMRO Bank N.V. 荷兰银行
,0 & lag above-the-line expenditure 线上项目支出；经常预算支出
XU9=@y+|v above-the-line receipt 线上项目收入；经常预算收入
\Zf&&7v ABSA Asia Limited 南非联合亚洲有限公司
Ip4NkUI3T absolute change 绝对数值变更
#4//2N absolute expenditure 实际开支
-t6d`p;dR absolute guideline figure 绝对准则数字
M:`hb$k: absolute interest 绝对权益
4Ro(r
sO absolute order of discharge 绝对破产解除令
BQS9q 'u_ absolute profit margin 绝对利润幅度
C3@.75-E absolute value 实值；绝对值
F` I-G~e absolutely vested interest 绝对既得权益
sjTsaM;< absorbed cost 已吸收成本；已分摊成本
$xu ?zd" absorption 吸收；分摊；合并
;wQWt_OtuJ absorption rate 吸收率；摊配率；分摊率
F41!Dj7 ACB Finance Limited 亚洲商业财务有限公司
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80<t acceptable form of reciprocity 合理的互惠条件
`FJnR~d
acceptable rate 适当利率；适当汇率
29sgi" acceptance agreement 承兑协议
0!vC0T[ acceptance for honour 参加承兑
3^Yk?kFE acceptor 承兑人；接受人；受票人
\;7 DS:d@ acceptor for honour 参加承兑人
2hJ{+E.m accident insurance 意外保险
M+hc,;6 Accident Insurance Association of Hong Kong 香港意外保险公会
]Hd 0
Y% accident insurance scheme 意外保险计划
50DPzn accident year basis 意外年度基准
NNl/'ge <\ accommodation 通融；贷款
q<yH! accommodation bill 通融票据；空头票据
(C-z8R
Z6 accommodation party 汇票代发人
WQ5sC[& account balance 帐户余额；帐户结余
&YT7>z, account book 帐簿
Bd
NuhV`0 account collected in advance 预收款项
'-i
tn account current book 往来帐簿
=|U2 }U; account of after-acquired property 事后取得的财产报告
p fBO 5Ys account of defaulter 拖欠帐目
_kY5
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zi?'3T%Ie account payee only [A/C payee only] 只可转帐；存入收款人帐户
^CK)q2K>[ account receivable 应收帐款
J.<%E[
z account receivable report 应收帐款报表
Ar<OP'C account statement 结单；帐单；会计财务报表
6ZG)`u".(" account title 帐户名称；会计科目
owMH accountant's report 会计师报告
q5vs;,_
| Accountant's Report Rules 会计师报告规则
/2@%:b ) accounting and auditing procedure 会计与审计程序；会计与核数程序
>|Jw ,,uf Accounting Arrangements 《会计安排》
4|$D.`Wu accounting basis 会计基础
D} .t accounting by Official Receiver 破产管理署署长呈交的帐目
3-mw-;. Accounting Circular 《会计通告》
,K9UT#h accounting class 会计类别
`C*!de]Y% accounting date 记帐日期；会计结算日期
f <w*l<@ accounting for money 款项核算
44W3U~1 Accounting Officer 会计主任
-8tA~;p accounting period 会计报告期；会计期
\4 j+pU accounting policy 会计政策；会计方针
Q"Ec7C5eM accounting practice 会计惯例
9iF e^^<ss accounting principle 会计准则
H~ZSw7!M8 accounting record 会计记录
jVA~]a accounting report 会计报告
?UfZ VyHv+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_"sRL} -Z Accounting Society of China 中国会计学会
w@: ]]R accounting statement 会计报表
&1h3o^ K accounting system 会计制度；会计系统
dJLJh*=AG accounting transaction 会计事项；帐务交易
sd[QtK^ accounting treatment 会计处理
z$Nk\9wm accounting year 会计年度
i 52R, hz accretion 增值；添加
1!f'nS accrual 应计项目；应累算数目
s^oN Q} accrual basis 应计制；权责发生制
\9}5}X_x. accrual basis accounting 应计制会计；权责发生制会计
0wkLM-lN accrue 应累算；应计
N/%#GfXx accrued benefit 应累算利益
*SY4lqN accrued charges 应计费用
r\
%O$zu accrued cumulative preference share dividend 应累算的累积优先股股息
[*vN`AfE accrued expenses 应累算费用
o 4b{> x accrued interest payable 应付利息；应计未付利息
@}?D<O8#"# accrued interest receivable 应收利息；应计未收利息
>o} ati accrued right 累算权益
A$F;fCV* accruing profit 应累算的利润
^97ZH)Ww accumulated fiscal reserve 累积财政储备
_#4,&bh8 accumulated profit 累积利润；滚存溢利
,\M_q">npc accumulated reserve 累积储备
v$i%>tQ\ accumulation of surplus income 累积收益盈余
_B1uE2j9 acquired assets 既得资产
J: lwq@u acquisition 收购；购置；取得
V[I<9xaE acquisition cost 购置成本
-$)Et | acquisition expenses 购置费用
if}]8 acquisition of 100% interest 收购全部股权
rl^LS z acquisition of control 取得控制权
H n!vTB acquisition of fixed assets 购置固定资产
h( 8;7} K acquisition of shell “买壳”
o3yqG#dA acquisition price 收购价
cx,A.Lc act of God 天灾
+lT]s #Fif acting partner 执事合伙人
w Y. g- 3 active market 买卖活跃的市场；交投畅旺的市场；旺市
]= NYvv>H active partner 积极参与的合伙人
Dq?HUb^X active trading 交投活跃
+zdkdS,2< actual circulation 实际流通
+r $.v|6 actual cost 实际成本
7q:bBS actual expenditure 实际开支；实际支出
0tqR wKL actual income 实际入息；实际收入；实际收益
ee_\_" actual market 现货市场
9-Qtj49 actual price 现货价；实际价格
x!~OK::o8 actual profit 实际利润
"J5Pwvs- actual quotation 实盘；实际价位；实际报价
GF !{SO4 actual year basis 按实际年度计算
GnOo+hB actuals 实货
W`'|&7~ actuarial investigation 精算调查
V
3]p3 actuarial principle 精算原则
WHZng QmY actuarial report 精算师报告
tKeO+6 l Actuarial Society of Hong Kong 香港精算学会
Qg>GW actuarial valuation 精算师估值
erP>P actuary 精算师
y:OywIi( ad referendum agreement 暂定协议；有待覆核的协定
W{+0i AYnp ad valorem duty 从价税；按值征税
Ql@yN@V ad valorem duty system 从价税制
$M`;." ad valorem fee 从价费
sYA-FO3gh ad valorem tariff 从价关税
i s?&%VY additional allowance 额外免税额
G
r|@CZq additional amount for unexpired risk 未过期风险的额外款额
I=%sDn additional assessable profit 补加应评税利润
mY 8=qkZE additional assessment 补加评税
>ij4z
N additional commitment 额外承担
Cj1UD; additional commitment vote 额外承担拨款
B ^(rU R additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$ l;tP additional dependent parent allowance 供养父母额外免税额
,A!e"=HF additional provision 额外拨款
b<(UmRxx3 additional stamp duty 附加印花税
% B &?D@ additional tax 补加税罚款；补加税款
ePpK+E[0Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~9 WJrRWB adjudged bankrupt 被裁定破产
,Q#tA|:8j adjudicated bankrupt 裁定破产人
R[9PFMn adjudication fee 裁定费；评定印花税额手续费；评估契据费
(MoTG^MrBY adjudication of bankruptcy 裁定破产；宣告破产
9BD|uU;0 adjudication of insolvency 裁定无力偿还债务
}PIB b adjusted actual 经调整的实数；调整后的实数
.XKvk(9 adjusted current assets 经调整的流动资产；调整后的流动资产
V&oT':%q adjusted figure 经调整的数字；调整后的数额
TcLaWf!c5 adjusted liabilities 经调整的负债；调整后的负债
*z"1 MU adjusted loss 经调整的亏损；调整后的亏损
e6i./bf3 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
=P;;&j3Z adjusted profit 经调整的利润；调整后的利润
'>|*j"jv- adjusted surplus 经调整的盈余额；调整后的盈余额
Kc[u}
. U adjusted value 经调整的价值；调整后的价值
,N7l/6 adjustment 调整；修订；理算〔保险〕
;vc lAsJ adjustment centre 调剂中心
p u$XUt
adjustment lag 调整过程的时间差距；调整时差
>jz%bY adjustment mechanism 调整机制
:
|*,Lwvd adjustment of loss 亏损调整
sHTePEJ_h adjustment process 调整过程；调整程序
w52HN;Jm adjustment range 调整幅度
/-YlC (kL administered exchange rate 受管制汇率
/ N ]Ow Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fd"~[ z [ administration expenses 行政费用
sR>;h / administration fee 手续费；行政费
4`-?r%$,: administration in bankruptcy 破产管理
Bb [0\Hs7 administration order 遗产管理令
lZA>L,
\d administrator 管理人；遗产管理人
a H|OA\< administrator of the estate 遗产管理人
K@ sP~(' admission of debt 债项承认书
_{`'{u
admission of proof 接纳债权证明
)]b@eGNGj advance 放贷款项；垫付款项；预支款项；预付款项
K# i*9sM advance account 暂支帐目；预付款帐户
)~blx+ \y advance compensation 预付补偿金
):fu advance from shareholder 股东垫款
{.D2ON advance pending reimbursement 预支以待日后付还
0"<;You advanced economy 先进经济体系
%c&A h advancement 预付；预付财产
) |h;J4V advances warrant 垫款令
<,X +`m& advancing 贷出
] b~2Dap adverse balance 逆差
YV3TxvX MR adverse exchange 逆汇
1yaIV+_y / advertisement addressed to shareholders 在报章刊登的致股东通告
~\:j9c C advice for collection 托收通知书
Bx}0E advice of drawing 提款通知书；汇票通知书
`^ bvj]>l advice of payment 付款通知
[OoH5dD Advisory Committee [Securities and Futures Commission]
;p#Z :6 谘询委员会〔证券及期货事务监察委员会〕
Y\g90 Advisory Committee on Diversification 经济多元化谘询委员会
rI^ ~9Rz affidavit 誓章；遗产申报誓章
aC8,Y$>?E` affidavit of no receipt 述明无收款的誓章
N]s 7/s affiliate 联号；联营公司；附属公司
vzyI::f? affiliated company 附属公司；联号；联营公司
!Ir1qt8 T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.f !]@"\ affordability 负担能力
7z&adkG: African Development Bank [AfDB] 非洲开发银行
-90 ZI1O` after-acquired property 事后取得的财产
F%_,]^ n[ after-hours dealing 市后交易
3n84YX{ after-tax profit 税后盈利；税后利润；税后溢利
Vi?~0.Z% agency agreement 代理协议
gLxT6v5wk. agency expenses 代理机构的开支
kJ vy<(iG agency fee 代理费
ngkeJ)M0$ Agency Law 《代理法》
'^F|k`$r agent 代理人；承销人
#1jtprc agent of company 公司代理人
SCh7O} agent's fee 代理人费；经纪费
61+pryW%g aggregate 总计；总数；总体数字
%$Jq t aggregate amount 总款额；总额
V:(w\' wm aggregate assets and liabilities 总体资产与负债
l\sS? aggregate at constant price 按固定价格计算的总体数字
\ +? ,c\x aggregate demand 总需求
S1az3VJI\ aggregate gross position 总持仓量
8MeO U aggregate limit 总限额
r8
Zyld_@ aggregate of salaries tax 合计薪俸税
x^# 6>oOR aggregate performance 总体表现；总体业绩
-l40)^ E} aggregate supply 总体供应
dp
UdFuU" aggregate surplus 总盈余
LA;V}%y ? aggregate total 整体总额
Xv-1PY':pA aggregate value 总值；合计价值
UE&C aggregated basis 合计基准
v`_i1h9p{ aggregated net chargeable income 合计应课税入息实额
.e FOf V) aggregation 合并计算；合计；总和
iFwyh`Bcg aggregation of incomes of husband and wife 夫妇入息合并计算
I_zk' aggregation of property 财产的总和
D*XZT{1g agio 差价；贴水
g]==!!^<D 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》
$||ns@F+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
RI5g+Du? 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
oc3dd "8}@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l6 S19Kv 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
%T W% |"v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hs{&G ^!jo 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/Oq)3fU
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q lz9&w agreement for assignment 转让协议
M}=s3[d(, agreement for sale 售卖协议；买卖协议
%0 +h agreement for sale and purchase 买卖协议
2|0Qk& agreement for the payment of interest 支付利息协议
] F"(OWW agreement for the repayment of money 还款协议
Qc&-\kQ:$u agreement of reinsurance 再保险协议
9zoT6QP4 Agricultural Bank of China 中国农业银行
DnG / n air passenger departure tax 飞机乘客离境税
&O+sK4 P Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f!M[awj% airport tax 机场税
h V|v6 _ alcohol duty 酒精税
Z^'?|qFj! alienation 让与；让渡；转让
vgh ^fa!/ alimony 生活费；赡养费
D0Vyh" ua All Ordinaries Index [AOI] 所有普通股指数
Xr @l+zr all risks 全险；综合险
.g/ARwM} All Sales Record for Stock Market 《股票市场成交报告》
{[M0y*^64$ Allied Capital Resources Limited 新联财务有限公司
o~OwE7H)A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'!j #X_; allocation letter 拨款信件
C=oM,[ESQ0 allocation of fund 分配款项；预留款项
`2B*CMW{ allocation of profit 利润分配；溢利分配
i\kTm?BQZ allocation warrant 拨款令
F,p`- m[q allotment 分配；配股
D EUd[ allotment notice 股份配售通知；配股通知
wMH[QYb<* allotment of shares 股份分配
S s@u,`pr allowable 可获宽免；免税的
S3ab0JM allowable business loss 可扣除的营业亏损
0`VD!_` allowable expenses 可扣税的支出
!G)mjvEe allowance 免税额；津贴；备抵；准备金
w+Z- -@\ allowance for debts 债项的免税额
"*Lj8C3|n allowance for depreciation by wear and tear 耗损折旧免税额
8
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5u2{n rc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
XKz;o^1a^ allowance for repairs and outgoings 修葺及支出方面的免税额
5cyddlaat allowance to debtor 给债务人的津贴
o }9M`[ alteration of capital 资本更改
2Ueq6IuQ alternate trustee 候补受托人
&\;<t, 3A~ amalgamation 合并
T[5 gom ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pY+.SuM ambit of charges 征税范围；收费范围
7ei>L]g m% amended valuation 经修订的估值
Q!4i_)r M American Commodities Exchange 美国商品交易所
zY7 *[!c2 American Express Bank Limited 美国运通银行
(v|r'B9 b American Stock Exchange 美国证券交易所
BA~a?"HS amortization 摊销
T"L0Iy!k; amount due from banks 存放银行同业的款项
Ys"|</;dbj amount due from banks abroad 存放海外银行同业的款项
.dD9&n;#^ amount due from holding companies 控股公司欠款
B<|:K \MA amount due from local banks 存放本港银行同业的款项
.o cx(_3G amount due to banks 银行同业的存款
XIr{U5$<6 amount due to banks abroad 海外银行同业的存款
2Pbe~[ amount due to holding companies 控股公司存款
!1ML%}vvB, amount due to local banks 本港银行同业的存款
t{/hkX q] amount due to outport banks 外埠银行同业的存款
,sO:$ amount for note issue 发行纸币的款额
ZWf-X amount of bond 担保契据的款额
q*~gWn>T amount of consideration 代价款额
k_,MoDz amount of contribution 供款数额
5h_<R!jA amount of indebtedness 负债款额
!UBy%DN~k amount of principal of the loan 贷款本金额
[8, PO amount of rates chargeable 应征差饷数额
O0@w(L- amount of share capital 股本额
%xf)m[JU= amount of sums assured 承保款额
)>(L{y|uYX amount of variation 变动幅度
gKmX^A5< amount of vote 拨款数额
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2qN2{ amount payable 应付款额
nqZA|-} amount receivable 应收款额
W3 ^z Ij Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`d75@ 0: analysis 分析
c5X`_ ancillary risk 附属风险
m! rwG( annual account 周年帐目；周年帐目报表；年度决算；年结
F0@Qgk]\ annual accounting date 年结日期
@@'nit annual allowance 每年免税额；年积金；年度津贴；年津
uW UR3n annual balance 年度余额
3LKB ; annual disposable income 每年可动用收入
M ,c rz annual estimates 周年预算
ao )Ck3] annual fee 年费
*f79=x annual general meeting 周年大会
/n c~T3j annual growth rate 年增率；每年增长率
{*N^C@ annual long-term supplement 长期个案每年补助金
.4wTjbO6 annual pensionable emolument 可供计算退休金的年薪
fJX \'Rc\ annual report 年报
u K'<xM"%T Annual Report on the Consumer Price Index 《消费物价指数年报》
A:kkCG!~Nf annual return 周年报表；周年申报表；每年报税表格
?3`q+[: Annual Return Rules 《周年报表规则》
3>i>@n_ annual review of consumer prices 每年消费物价回顾
2< p{z annual roll-forward basis 逐年延展方式
I^WIa"u_ annual salary 年薪
fs&,w annual statement 年度报表；年度决算表
]\OWZ{T'j 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
W @l+ciZ_ annuitant 年金受益人
k]Zo-xh4 annuity 年金
#;d)? annuity contract 年金合约
d 4%dIR) annuity on human life 人寿年金
s0r"N7~ antecedent debt 先前的债项
>[a FOA ante-dated cheque 倒填日期支票
f Gb7=Fk anticipated expenditure 预期开支
I[ai: anticipated net profit 预期纯利
(Up' $J} anticipated revenue 预期收入
`8,w[o oC2 anti-inflation measure 反通货膨胀措施
gF3TwA r anti-inflationary stance 反通货膨胀立场
w TlGJ$D0 apparent deficit 表面赤字
Yrpxy.1=F5 apparent financial solvency 表面偿债能力
.AXdo'&2i apparent partner 表面合伙人
T'8RkDI}- application for personal assessment 个人入息课税申请书
YZibi application of fund 资金应用
X6x x2v% D application to release as liquidator and to destruct the books of accounts and documents
[Gh"ojt]w 申请免除清盘人职务及毁灭帐簿与文件
qh-[L appointed actuary 委任精算师
Qu` n& appointed auditor 委任核数师；委任审计师
|=\91fP68` appointed trustee 委任的受托人
gC`)]*'tE appointer 委任人
1 o|T apportioned pro rata 按比例分摊
X:_<Y_JT apportionment 分配；分摊
N<(HPE}; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s|Zx(.EP apportionment formula 分摊方程式
8zZS p apportionment of estate duty 遗产税的分摊
*wwhZe4V appraisal 估价；评估
yLW/ -%I#u appreciable growth 可观增长
27>a#vCT appreciable impact 显着影响
va5FxF*% appreciable increase 可观增长
=N_,l'U\^ appreciation 增值；升值
9 RxO7K appreciation against other currencies 相对其他货币升值
DF'8GF&Rp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>D ne? 8r appreciation tax 增值税
3% ^z ?_ appropriation 拨款；拨用；拨付
^/*KNnAWp appropriation account 拨款帐目
GQx9u ^> Appropriation Bill 拨款法案
0qv$:w)g+v appropriation-in-aid system 补助拨款办法
%fv)7 CRM approved assets 核准资产
{rC~ P approved basket stock 认可一篮子证券
i&A%"lOI9 approved budget 核准预算
XvskB[\ approved charitable donation 认可慈善捐款
. |uLt J approved charitable institution 认可慈善机构
~s#e,Kav" approved currency 核准货币；认可货币
X2gz6|WJ approved estimates 核准预算
}~Q5Y3]#~ approved estimates of expenditure 核准开支预算
5 [4Z=RP approved overseas insurer 核准海外保险人
XrS\+y3 approved overseas trust company 核准海外信托公司
L,~MicgV approved pooled investment fund 核准汇集投资基金
o 7G> y#Y approved provident fund scheme 认可公积金计划
f jI #- approved provision 核准拨款
!9r:&n.\ approved redeemable share 核准可赎回股份
/BpxKh2p approved regional stock 认可地区性证券
pc H<gF(k approved retirement scheme 认可退休金计划
'S? ;J ,/ approved subordinated loan 核准附属贷款
J{Tq%\ a3 arbitrage 套戥；套汇；套利
^Dr.DWi{$ arbitrageur 套戥者；套汇者
,GrB'N{8e arbitrary amount 临时款项
C0fmmI0z~ arrangement 措施；安排；协定
Qw?+!-7TN arrears 欠款
w(B H247` arrears of pay 欠付薪酬
A62<]R)n arrears of revenue 逾期未收税款；逾期未收的帐项
gDCOLDM articles of association 组织章程；组织细则；组织章程细则
" }b'E# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
iCTQ]H3 ascertainment of profit 确定利润
qzK("d "Asia Clear" “亚洲结算系统”
xQu
eE { Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/APcL5:= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wGJjA=C Asian Development Fund [ADF] 亚洲发展基金
kn T.l" Asian dollar bond 亚洲美元债券
m&IsDA n Asian dollar market 亚洲美元市场
W J+> e+ Asian dollar rate 亚洲美元利率
z<pJYpxH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\cQ .|S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
R#(G%66
asked price 沽盘；喊价；索价；卖方报价
4DLq}v assessable income 应评税入息
zX kx7d8 assessable loss 应评税亏损
`HW:^T assessable profit 应评税利润
Ftv8@l assessable value 应评税值
(ZP87Gz assessed profit 估定利润
->E=&X assessed value 经评估价值
Ue$zH"w assessment 评税；评定；估价；评税单
9s` /~ a@ assessment number 评税编号；估价编号
) NT5yF,m assessment of additional tax 补加税评税
~|l IC !q assessment of performance 业绩评估；实绩评价
kIvvEh<L= Assessor 评税主任
<\@ 1Zz@ms asset price bubbles 资产价格泡沫
}B q^3?,#{ asset-backed securities 具资产保证的证券
47UO*oLS assets accretion 资产增值
f: xWu- assets and liabilities 资产与负债
}Qr ab#v assets betterment statement 资产递增表；资产改进表
6 T+ assets lending 实物放款；有抵押贷款
G K{ { 7B assets of the company passing on the death 死者去世时转移的公司资产
~p*1 :ij assets pledged as security for liabilities 用作负债抵押的资产
Pxhz@":[ assets portfolio 资产投资组合
6)e5 zKW!? assets price 资产价格
`cr(wdvI assets quality 资产质素
[pgZbOIN37 assets realization 资产变现
] hE="z=n assets refinancing arrangement 资产再集资安排
4nkE IZ assets securitization 资产证券化
+.Bmkim assets situated outside Hong Kong 在香港以外地方的资产
&uM^0eM assets stripping 削减资产；拆卖资产
t `|,6qEG assets value 资产值
V U~Dk);Bv assignee 承让人
#Hu~}zy assignment 转让；转让书；转让契
Ip?]K*sq assignment of interest 权益转让
op7FZHs assignment of letters patent and trade mark 专利证书及商标转让
UG2w 1xqHw assignment of property 物业转让；物业转让书
vR> o}%` assignment right 转让权
z`$J_Cj Y assignor 转让人
wJG$c-(\0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
eW8[I'v_& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f h<*8w0H associate member 附属会员
o a<q / associated body corporate 相联法人团体
"T6# associated company 相联公司；联属公司
D59T?B|BdD associated corporation 相联法团
Zk?
= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
QH@>icAb 公认会计师公会〔英国〕
.px:e)iW Association of Futures Exchange Brokers 香港期货经纪协会
onte&Ed \ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)`HA:: association of underwriters 承保人组织
1u }nm;3 assumption of control 接管
$Ui&D
I assurance 担保；保险；转易；转易书
.ve *Vp assurance of interest 权益的转易
+MUwP(U=w at 19XX price 按一九ＸＸ年价格计算
xxa} YIe8 at a discount 按赔价计算；按贴水价格计算；打折扣
O}Le]2' at a premium 按溢价计算；按升水价格计算
-5>NE35Cto at call 通知付款；按通知
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at constant market price 按固定市价计算
@"|i"Hk^ at constant price 按固定价格计算
9 E1W|KE at cost 按成本计算
IA*KaX2S< at current market price 按当时市价计算；按现时市价计算
x?r1s#88> at current price 按当时价格计算；按现时价格计算
K7`YJp`i at factor cost 按要素成本计算；按生产要素成本计算
P $ >` at money-of-the-day price 按付款当日价格计算
?tYpc_p# at or better 按指定或较佳价位〔买卖指令〕
7#-y-B]l at par 按面值计算；平价
:w-`PY J%G at sight 见票即付
y' x F0 at the close 按收市盘
@q8an at the opening 按开市盘
!3}deY8;# attestation 见证；见证条款
>HTbegi at-the-money option 平价期权
I cF@F>> attorney 受权人；受托代表人
8 5 ]SC$ attornment 新拥有人承认书
;IZ?19Q attributable profit 可归属利润
g]$
4~"|. attributable share value 可归属股份价值
< {r u|-9 Auckland Stock Exchange 奥克兰证券交易所
K5"sj|d& auction 拍卖
3|kg TB- auctioneer 拍卖商
'Bq ZOZw audit 审计；核数
(f1M'w/O D Audit Commission 审计署
q<{NO/Mm Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O` W%Tr 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〕
H[Weu audit review 帐目审查
6yIvaY$KR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n2ndjE$ audited account 审计帐目；经审计的帐目
fCUT[d +H audited annual account 经审计的周年帐目
[Ot,q/hBJ audited balance sheet 经审计的资产负债表
3]LN;s]ac auditor 核数师；核数主任；审计师
JW+ *d`8Z[ auditor's certificate 核数师证明书；审计师证明书
(> "QVxr auditor's report 核数师报告；审计师报告
rVryt<2:@r Aussie bond 澳元债券
ZX.TqvK/r austerity budget 紧缩预算
XZph%j0o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sbsu(Sz+ Australia All Ordinaries Index 澳洲所有普通股票指数
V 1bh|+o9 Australian Dollar [AUD] 澳元
|V&G81sM Australian Options Market 澳大利亚期权市场
1dG06 <! Australian Securities Commission 澳洲证券事务监察委员会
B~gV'(9g Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z<z;L<tJ 9 Australian Stock Exchange 澳大利亚证券交易所
VOgi7 \ Austrian Schilling [ATS] 奥地利先令
OtUr GQP authentication 认证；鉴证
(M t5 P authority to purchase 委托购买证；委购书
w:ULi3 authorization 认可；核准；授权；授权书
1B:aC|B authorization by direction 指示授权
s ic$uT authorization by instruction 指令授权
N:BL=} V authorization by warrant 令状授权
Dpqt;8"2L authorization of unit trust 单位信托的认可
2(#Ks's? authorized agent 指定代理人
F=wRkU authorized capital 法定资本
:Jxh2 authorized clerk 出市员
) pgrl authorized dealer 认可交易商
eti `O authorized financial institution 认可财务机构
Ok H\^ authorized fund 认可基金
g rcbH authorized fund house 获授权的基金公司；认可基金公司
+]!lS7nsW authorized institution 认可机构
\2 !!L=&4G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;# anZC; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8L {u}|{ authorized insurer 获授权保险人；获认可承保人
h/ep`-YaH authorized investment 特准投资项目
Je7RrCz authorized person 获授权人
I4e+$bU3 authorized representative 获授权代表
t@B(+ authorized share capital 法定股本
+V8b automated quotation system 自动报价系统
mP}#Ccji? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Np,2j KF( 自动交易系统〔香港期货交易所有限公司〕
=,/D/v$m'2 automatic adjustment mechanism 自动调整机制
#$ 1 $T automatic adjustment system 自动调整系统
4E3g ,%9u Automatic Clearing House 自动票据交换所
ecHP
&Z$ automatic exchange rates accumulation system 自动化汇率累集系统
Wk7WK` >i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#G;X' BN automatic teller machine [ATM] 自动柜员机
q~Jq/E"f autopay 自动转帐
SS3-+<z available assets 可用资产
n9 UKcN - available fiscal reserve 现存财政储备
3'eG ;< F available profit 可用利润
i^2IW&+}e} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%|IUq jg
average 平均；平均数；海损
X;GfPw.m average basic salary 平均基本薪金
!~ rt :Z average consumer expenditure 平均消费开支；一般消费开支
4u 1KF:g average cost 平均成本
sa#.l% # average cost of land production 增辟土地平均成本
%u!XzdG average daily turnover 平均每日成交额
$:vkX average daily wage rate 平均每日工资率
QZYU0;
VF average expenditure pattern 平均开支模式
*Xr$/N average growth rate 平均增长率
E`D%PEps+ average net fixed assets 固定资产平均净值
b`~wG e average of relatives 相对价格平均数
+!O- kd average price 平均价格
p^QZ q >v average propensity to consume 平均消费倾向；一般消费倾向
W |U tY `1 average propensity to save 平均储蓄倾向；一般储蓄倾向
D<):ZfUbI average rate 平均率
shFc[A,r} average revenue 平均收入；平均收益
<d7xt* 4 average stock 平均库存；平均存货
=!0I_L/ average yearly rent 平均年租
1 /iE`Si avoidance of double taxation 避免双重课税
cf;H t^M\ avoidance of tax 避税
