A:
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~e?s A share Ａ股；甲类股份
[s b[Z:
abatement of tax 减税；减扣免税额
+@:x!q|^ ABN AMRO Bank N.V. 荷兰银行
ym6K !i]q4 above-the-line expenditure 线上项目支出；经常预算支出
ujucZ9}y d above-the-line receipt 线上项目收入；经常预算收入
3{h_&Gbo'D ABSA Asia Limited 南非联合亚洲有限公司
!L8#@BjU absolute change 绝对数值变更
AFfAtu absolute expenditure 实际开支
0AV c absolute guideline figure 绝对准则数字
\_U$"/$4VH absolute interest 绝对权益
Z: 7fV5b( absolute order of discharge 绝对破产解除令
TuY CR>P[ absolute profit margin 绝对利润幅度
#!m.!?
O absolute value 实值；绝对值
(3&?w y_l absolutely vested interest 绝对既得权益
-)/$M(Pu" absorbed cost 已吸收成本；已分摊成本
FkRo
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wuqJr:q*# absorption rate 吸收率；摊配率；分摊率
}#E[vRf ACB Finance Limited 亚洲商业财务有限公司
N"y)Oc a{ acceptable form of reciprocity 合理的互惠条件
:Lug7bUVD acceptable rate 适当利率；适当汇率
J Sg$wi8 acceptance agreement 承兑协议
Y)a^(!<H< acceptance for honour 参加承兑
e vJ.<{M acceptor 承兑人；接受人；受票人
v A.MRu# acceptor for honour 参加承兑人
&yol_%C accident insurance 意外保险
v I)LB )Q Accident Insurance Association of Hong Kong 香港意外保险公会
27<
Enq] accident insurance scheme 意外保险计划
Q1l ' 7N accident year basis 意外年度基准
c{LO6dNg\z accommodation 通融；贷款
|B2+{@R accommodation bill 通融票据；空头票据
Z*2 Vpnqh\ accommodation party 汇票代发人
TvQo? account balance 帐户余额；帐户结余
qcGK2Qx account book 帐簿
C{XmVc. account collected in advance 预收款项
f>Jr |#k account current book 往来帐簿
K!]/(V(} account of after-acquired property 事后取得的财产报告
*r% c account of defaulter 拖欠帐目
6B
?twh) account payable 应付帐款
tlt*fH$ . account payee only [A/C payee only] 只可转帐；存入收款人帐户
o7LuKRl
account receivable 应收帐款
o\)F}j&b#= account receivable report 应收帐款报表
9
5RBO4w%w account statement 结单；帐单；会计财务报表
f0aKl hEC account title 帐户名称；会计科目
gOOPe5+ J accountant's report 会计师报告
Vl!6W@g Accountant's Report Rules 会计师报告规则
(NnH:J` accounting and auditing procedure 会计与审计程序；会计与核数程序
t>B;w14 Accounting Arrangements 《会计安排》
<kd1Nrr!p accounting basis 会计基础
SG4%}wn% accounting by Official Receiver 破产管理署署长呈交的帐目
BIWW Mg Accounting Circular 《会计通告》
ohGfp9H accounting class 会计类别
?8Cq{ accounting date 记帐日期；会计结算日期
k,F6Tx accounting for money 款项核算
xpx\=iAe Accounting Officer 会计主任
A6iq[b] accounting period 会计报告期；会计期
Nl(3Xqov accounting policy 会计政策；会计方针
fe#\TNeQJ[ accounting practice 会计惯例
D+7Rz_= accounting principle 会计准则
q =qcm`ce accounting record 会计记录
Mzw X>3x accounting report 会计报告
H ? y,ie#u Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*``JamnSO Accounting Society of China 中国会计学会
Q( {
r@*g accounting statement 会计报表
m< qJc Zk accounting system 会计制度；会计系统
=k:,qft2 accounting transaction 会计事项；帐务交易
,$+V accounting treatment 会计处理
yN
s,Ll~ accounting year 会计年度
Vr1<^Ib accretion 增值；添加
e2W".+B1 accrual 应计项目；应累算数目
^4Ah_ U accrual basis 应计制；权责发生制
9Ly]DZ;L accrual basis accounting 应计制会计；权责发生制会计
qH 6>!=00 accrue 应累算；应计
L4|`;WP accrued benefit 应累算利益
Z @@K[$ accrued charges 应计费用
fn 6J *[` accrued cumulative preference share dividend 应累算的累积优先股股息
}t1a* z accrued expenses 应累算费用
Z} r*K% accrued interest payable 应付利息；应计未付利息
-n<pPau2 accrued interest receivable 应收利息；应计未收利息
Y~E `9 accrued right 累算权益
3% ;a)c;D accruing profit 应累算的利润
:7?FF'u accumulated fiscal reserve 累积财政储备
qXtC^n@x accumulated profit 累积利润；滚存溢利
;K &o-y accumulated reserve 累积储备
W PG(@zD accumulation of surplus income 累积收益盈余
M*H nM( acquired assets 既得资产
f\>M'{cV acquisition 收购；购置；取得
@Sbe^x acquisition cost 购置成本
*lw_=MXSK acquisition expenses 购置费用
KX7 >^Bt&k acquisition of 100% interest 收购全部股权
6,9>g0y'NG acquisition of control 取得控制权
;<2 G acquisition of fixed assets 购置固定资产
D ^3vr2 acquisition of shell “买壳”
e?ly H acquisition price 收购价
r7,t";?> act of God 天灾
EJ:%}HhA acting partner 执事合伙人
'B0{_RaTb active market 买卖活跃的市场；交投畅旺的市场；旺市
Gvqxi| active partner 积极参与的合伙人
T+K ):u g active trading 交投活跃
P{+T< bk| actual circulation 实际流通
8 j\cL' actual cost 实际成本
)fSOi| |C actual expenditure 实际开支；实际支出
r|PB* ` actual income 实际入息；实际收入；实际收益
|:<f-j7t~ actual market 现货市场
'9j="R; actual price 现货价；实际价格
mh [75( actual profit 实际利润
Gc; {\VU actual quotation 实盘；实际价位；实际报价
{_Rr 6 actual year basis 按实际年度计算
s^uS1 actuals 实货
M |`U"v O actuarial investigation 精算调查
`LE6jp3, actuarial principle 精算原则
P8)=Kbd actuarial report 精算师报告
j*jo@N | Actuarial Society of Hong Kong 香港精算学会
}\:Nu Tf actuarial valuation 精算师估值
&_|#. actuary 精算师
zZ323pq ad referendum agreement 暂定协议；有待覆核的协定
l
+OFw)8od ad valorem duty 从价税；按值征税
u=7J /!H7^ ad valorem duty system 从价税制
qC:raH_: ad valorem fee 从价费
QTXt8I ad valorem tariff 从价关税
\\dM y9M- additional allowance 额外免税额
$ ,}E additional amount for unexpired risk 未过期风险的额外款额
5 VAK:eB additional assessable profit 补加应评税利润
y6, /:qm additional assessment 补加评税
9 !}8UALD additional commitment 额外承担
$!yW_HTx additional commitment vote 额外承担拨款
Q;JM$a?5iV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m6CI{Sa](l additional dependent parent allowance 供养父母额外免税额
c+$*$|t=v` additional provision 额外拨款
C$D -Pt"+ additional stamp duty 附加印花税
?9\EN|O^ additional tax 补加税罚款；补加税款
tL)t" i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
lqZ 5?BD1 adjudged bankrupt 被裁定破产
m?fy^>1
adjudicated bankrupt 裁定破产人
Zk"eA'"\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
[^e%@TV>d adjudication of bankruptcy 裁定破产；宣告破产
7 Vo$(kj adjudication of insolvency 裁定无力偿还债务
kB|B adjusted actual 经调整的实数；调整后的实数
$m1z-i;/ adjusted current assets 经调整的流动资产；调整后的流动资产
=mpV YA adjusted figure 经调整的数字；调整后的数额
uIZ -#q adjusted liabilities 经调整的负债；调整后的负债
o`P %& adjusted loss 经调整的亏损；调整后的亏损
\GZM&Zd adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Ksj -zR; adjusted profit 经调整的利润；调整后的利润
z'\_jaj^ adjusted surplus 经调整的盈余额；调整后的盈余额
{~s DYRX adjusted value 经调整的价值；调整后的价值
A}N?/{y)G adjustment 调整；修订；理算〔保险〕
I3mGo adjustment centre 调剂中心
lXiK Y@R# adjustment lag 调整过程的时间差距；调整时差
P5nO78 adjustment mechanism 调整机制
ime\f*Fg adjustment of loss 亏损调整
ua]o6GlO adjustment process 调整过程；调整程序
_EM wm&! adjustment range 调整幅度
&6YIn|} administered exchange rate 受管制汇率
\uC15s< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u!X|A`o5i administration expenses 行政费用
'~&X wZ& administration fee 手续费；行政费
DSk/q-'u administration in bankruptcy 破产管理
F,dx2ZPIs? administration order 遗产管理令
(Dl$k Gn administrator 管理人；遗产管理人
;1.,Sn+zO administrator of the estate 遗产管理人
87P>IO admission of debt 债项承认书
U\;6mK)M^J admission of proof 接纳债权证明
()+ <)hg}2 advance 放贷款项；垫付款项；预支款项；预付款项
^,8)iV0j_ advance account 暂支帐目；预付款帐户
3? 7\ T#= advance compensation 预付补偿金
L=8<B=QT$ advance from shareholder 股东垫款
U`d5vEhT advance pending reimbursement 预支以待日后付还
TDNQu_E advanced economy 先进经济体系
n3Z 5t advancement 预付；预付财产
\cUNsB5 advances warrant 垫款令
4/1d&Sg advancing 贷出
WP+oFkw> adverse balance 逆差
R0vI bFwj adverse exchange 逆汇
4K\(xd&Q advertisement addressed to shareholders 在报章刊登的致股东通告
]<pjXVRt" advice for collection 托收通知书
L>%o[ tS advice of drawing 提款通知书；汇票通知书
e5B Qr$j advice of payment 付款通知
~ga`\% J Advisory Committee [Securities and Futures Commission]
) 3w@]5j 谘询委员会〔证券及期货事务监察委员会〕
% !>I*H Advisory Committee on Diversification 经济多元化谘询委员会
#+5 pgD2C affidavit 誓章；遗产申报誓章
aL%AQ B, affidavit of no receipt 述明无收款的誓章
lBTmx(_}}r affiliate 联号；联营公司；附属公司
7 :3$Ey affiliated company 附属公司；联号；联营公司
Z2='o_c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@I/]D6
~" affordability 负担能力
"zRoU$X African Development Bank [AfDB] 非洲开发银行
^Z# W_R\l after-acquired property 事后取得的财产
V <@ o<R after-hours dealing 市后交易
k"]dK,, after-tax profit 税后盈利；税后利润；税后溢利
5nO% Ke= agency agreement 代理协议
{v2|g agency expenses 代理机构的开支
/fT+^& agency fee 代理费
(+ 3Wgl+]/ Agency Law 《代理法》
wl$h4 {L7 agent 代理人；承销人
Y 2S J7 agent of company 公司代理人
9 ;Ox;;w agent's fee 代理人费；经纪费
:Q_<Z@2Y{ aggregate 总计；总数；总体数字
M9@ri ^x
aggregate amount 总款额；总额
@8^[!F aggregate assets and liabilities 总体资产与负债
Mt5PaTjj aggregate at constant price 按固定价格计算的总体数字
xA$nsZ] aggregate demand 总需求
l0cA6b aggregate gross position 总持仓量
rZ^v?4Z\ aggregate limit 总限额
I _rO ! aggregate of salaries tax 合计薪俸税
YY!6/5*/] aggregate performance 总体表现；总体业绩
\y) aggregate supply 总体供应
S9`flo aggregate surplus 总盈余
uVDa^+= aggregate total 整体总额
Pgus42f% aggregate value 总值；合计价值
O1*NzY0Y%- aggregated basis 合计基准
Kt|1&Gk aggregated net chargeable income 合计应课税入息实额
/_Z652@ aggregation 合并计算；合计；总和
K7Wk 6Aw aggregation of incomes of husband and wife 夫妇入息合并计算
iN0nw]_* aggregation of property 财产的总和
sHl>$Q evz agio 差价；贴水
3?Pn6J{O 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》
'07 P&g- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WT`4s 《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》
ixQJ[f H10 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XW s"jt 《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》
pV,P|>YTf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
GJp85B!PlO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B0WJ/)rK< agreement for a settlement 授产协议
ez!C? agreement for assignment 转让协议
8o 0%@5M agreement for sale 售卖协议；买卖协议
09kt[
agreement for sale and purchase 买卖协议
ql?=(b;D agreement for the payment of interest 支付利息协议
hk;7:G agreement for the repayment of money 还款协议
] Ww?QhJ agreement of reinsurance 再保险协议
tl '9IGlc Agricultural Bank of China 中国农业银行
"=za??\K} air passenger departure tax 飞机乘客离境税
iVT GF< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~Oq + IA~9 airport tax 机场税
ZRVT2VfN alcohol duty 酒精税
15o?{=b[ alienation 让与；让渡；转让
deixy.
| alimony 生活费；赡养费
1, ~SS All Ordinaries Index [AOI] 所有普通股指数
%ck]S!}6 all risks 全险；综合险
2hQ>: All Sales Record for Stock Market 《股票市场成交报告》
B 0!"A Allied Capital Resources Limited 新联财务有限公司
mzc
4/<th all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`o? Ph&p} allocation letter 拨款信件
r~n sN*t allocation of fund 分配款项；预留款项
VZ](uF BY allocation of profit 利润分配；溢利分配
{Gw.l." allocation warrant 拨款令
@%lBrM allotment 分配；配股
zyg
}F allotment notice 股份配售通知；配股通知
<u:WlaS allotment of shares 股份分配
M7+h(\H]2 allowable 可获宽免；免税的
]
0m&(9 allowable business loss 可扣除的营业亏损
F. =Bnw/- allowable expenses 可扣税的支出
RxN,^!OV allowance 免税额；津贴；备抵；准备金
SdwS= (e6 allowance for debts 债项的免税额
b-*3 2Y% allowance for depreciation by wear and tear 耗损折旧免税额
^ Dt# $Z allowance for funeral expenses 殡殓费的免税额
`TPOCxM Mo allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\3jW ~FV allowance for repairs and outgoings 修葺及支出方面的免税额
u =/CRjot allowance to debtor 给债务人的津贴
pO kLb
# alteration of capital 资本更改
*(>} Y alternate trustee 候补受托人
dG71*)<)t amalgamation 合并
STw#lU) %( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(q7
Ry4- ambit of charges 征税范围；收费范围
FwZ>{~ ?3 amended valuation 经修订的估值
~/ ilx# d American Commodities Exchange 美国商品交易所
v[n7" American Express Bank Limited 美国运通银行
D.6,VY H American Stock Exchange 美国证券交易所
JHJ~X v amortization 摊销
Q\,o :ZU_ amount due from banks 存放银行同业的款项
t"YNgC ^ amount due from banks abroad 存放海外银行同业的款项
k` (jkbEZ amount due from holding companies 控股公司欠款
gOK\%&S] amount due from local banks 存放本港银行同业的款项
[e4]"v` N amount due to banks 银行同业的存款
?
j
9|5* amount due to banks abroad 海外银行同业的存款
rJInj>|{= amount due to holding companies 控股公司存款
%9#gB amount due to local banks 本港银行同业的存款
:BGA. amount due to outport banks 外埠银行同业的存款
cl*PFQp9j amount for note issue 发行纸币的款额
@M8|(N % amount of bond 担保契据的款额
~|AwN [ amount of consideration 代价款额
r]Ff{la5 amount of contribution 供款数额
\Ro^*4B amount of indebtedness 负债款额
FsG l J amount of principal of the loan 贷款本金额
ii 0Ce}8d~ amount of rates chargeable 应征差饷数额
[
dE.[ amount of share capital 股本额
^+9sG$T_EV amount of sums assured 承保款额
tD Cw- amount of variation 变动幅度
Iu35#j amount of vote 拨款数额
5 VA(tzmCt amount payable 应付款额
Mf#8 3 <&K amount receivable 应收款额
aRJ>6Q} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oq _6L\
~ analysis 分析
6 Ik,zQL ancillary risk 附属风险
UP{j5gR:_ annual account 周年帐目；周年帐目报表；年度决算；年结
Y}D onF annual accounting date 年结日期
=0'q!}._! annual allowance 每年免税额；年积金；年度津贴；年津
sfVf@0g annual balance 年度余额
vkRi5!b R annual disposable income 每年可动用收入
:p4 "IeKs annual estimates 周年预算
j9/-"dTL annual fee 年费
1lnU77; annual general meeting 周年大会
uGl| pJ\y= annual growth rate 年增率；每年增长率
2 qO3XI annual long-term supplement 长期个案每年补助金
{3Vk p5%l annual pensionable emolument 可供计算退休金的年薪
U\?g* annual report 年报
g3%t8O/M Annual Report on the Consumer Price Index 《消费物价指数年报》
ro[Y-o5Q0 annual return 周年报表；周年申报表；每年报税表格
Fequm + Annual Return Rules 《周年报表规则》
-n? g~(/P annual review of consumer prices 每年消费物价回顾
.M4IGOvOS annual roll-forward basis 逐年延展方式
5b6s4ZyV annual salary 年薪
,s^<X85gp\ annual statement 年度报表；年度决算表
6dEyv99 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
PZD>U)M annuitant 年金受益人
rB%$;<`/ annuity 年金
da$BUA qU annuity contract 年金合约
8%~t annuity on human life 人寿年金
VIR . yh antecedent debt 先前的债项
S2VVv$r_6 ante-dated cheque 倒填日期支票
Q^Bt1C anticipated expenditure 预期开支
D["MUB4l anticipated net profit 预期纯利
jRpdft anticipated revenue 预期收入
2~;&g?T6 anti-inflation measure 反通货膨胀措施
]> Y/r-! anti-inflationary stance 反通货膨胀立场
~ekh1^evu apparent deficit 表面赤字
8 )\M:s~7& apparent financial solvency 表面偿债能力
[W,-1.$!dM apparent partner 表面合伙人
7>
Pgc application for personal assessment 个人入息课税申请书
K$REZ e application of fund 资金应用
)DUL)S application to release as liquidator and to destruct the books of accounts and documents
y/@iT 8$rp 申请免除清盘人职务及毁灭帐簿与文件
!=*.$4 appointed actuary 委任精算师
(a6? s{( appointed auditor 委任核数师；委任审计师
m^{
xd2 appointed trustee 委任的受托人
)-/gLZsx appointer 委任人
YTU.$t;Ez apportioned pro rata 按比例分摊
`$z)$VuP apportionment 分配；分摊
i`O rMzL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K.SeK3( apportionment formula 分摊方程式
_hCJ|Rrln apportionment of estate duty 遗产税的分摊
B">yKB:D}t appraisal 估价；评估
czBi Dk4 appreciable growth 可观增长
YbMssd2Yg appreciable impact 显着影响
]R_G{% appreciable increase 可观增长
cQFR]i appreciation 增值；升值
twk&-:' appreciation against other currencies 相对其他货币升值
H*W):j} 8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%>XN%t'6aT appreciation tax 增值税
| D.C!/69 appropriation 拨款；拨用；拨付
P?3{z="LzJ appropriation account 拨款帐目
i.rU &yT% Appropriation Bill 拨款法案
M'1HA appropriation-in-aid system 补助拨款办法
:nQp.N*p approved assets 核准资产
RFG$X-.e approved basket stock 认可一篮子证券
"6I[4U"@ approved budget 核准预算
& (& approved charitable donation 认可慈善捐款
'0+$ m= approved charitable institution 认可慈善机构
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Tg!Q6 approved currency 核准货币；认可货币
?G/ hJ?3 approved estimates 核准预算
+CTmcbyOi approved estimates of expenditure 核准开支预算
}BN\/;<A approved overseas insurer 核准海外保险人
v29G:YQe approved overseas trust company 核准海外信托公司
Ud3""C5B approved pooled investment fund 核准汇集投资基金
G+Dpma ] approved provident fund scheme 认可公积金计划
;WI] vn approved provision 核准拨款
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Iu%5 z approved redeemable share 核准可赎回股份
z*.v_Mx approved regional stock 认可地区性证券
"j Zm0U$,* approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
C;sgK arbitrage 套戥；套汇；套利
YlUpASW arbitrageur 套戥者；套汇者
S]yvMj_? arbitrary amount 临时款项
#Mi|IwL arrangement 措施；安排；协定
^&: 'NR arrears 欠款
> x'bZ]gm arrears of pay 欠付薪酬
mTEVF m arrears of revenue 逾期未收税款；逾期未收的帐项
V8'`nuC+ articles of association 组织章程；组织细则；组织章程细则
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Jy[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_9h.Gt ascertainment of profit 确定利润
: z~!p~ "Asia Clear" “亚洲结算系统”
w4:<fnOM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\X@ IkL$r 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
-fux2?8M Asian dollar bond 亚洲美元债券
dokuyiN\ Asian dollar market 亚洲美元市场
Uh+jt,RB` Asian dollar rate 亚洲美元利率
dp^N_9$cdO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v"k 4ATWP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
AA7#c7 asked price 沽盘；喊价；索价；卖方报价
aii'}c assessable income 应评税入息
I>((o` assessable loss 应评税亏损
g[ !Cj, assessable profit 应评税利润
gNa#| assessable value 应评税值
hh&Js'd assessed profit 估定利润
&N{zkMf assessed value 经评估价值
[~?M/QI9 assessment 评税；评定；估价；评税单
?0npEz| assessment number 评税编号；估价编号
)Z:m)k>r; assessment of additional tax 补加税评税
~.Q4c*_b assessment of performance 业绩评估；实绩评价
h3h8lt_ | Assessor 评税主任
P{lh)m> asset price bubbles 资产价格泡沫
j<$R4A 1 asset-backed securities 具资产保证的证券
f8!l7 {2%q assets accretion 资产增值
sfC@*Y2XT assets and liabilities 资产与负债
+{xG<Wkltz assets betterment statement 资产递增表；资产改进表
FT_k^CC assets lending 实物放款；有抵押贷款
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< assets of the company passing on the death 死者去世时转移的公司资产
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-*q} assets pledged as security for liabilities 用作负债抵押的资产
EVS K8T, assets portfolio 资产投资组合
|!5@xs*T assets price 资产价格
Y\u_+CG* assets quality 资产质素
/.-m}0h|W- assets realization 资产变现
aL$j/SC assets refinancing arrangement 资产再集资安排
B*Cb6'Q assets securitization 资产证券化
4sd-zl$Of assets situated outside Hong Kong 在香港以外地方的资产
6bJ"$ o assets stripping 削减资产；拆卖资产
O<a3DyUa; assets value 资产值
U]j&cFbn5_ assignee 承让人
u<q)SQ1 assignment 转让；转让书；转让契
jf7pl8gv assignment of interest 权益转让
W]~ZkQ|P assignment of letters patent and trade mark 专利证书及商标转让
2;R/.xI6v assignment of property 物业转让；物业转让书
W^ClHQ"Iy assignment right 转让权
`1_FQnm) assignor 转让人
*(VbPp_H_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
^8\Y`Z0% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D JJZJ}7 associate member 附属会员
Wy," cT associated body corporate 相联法人团体
w#d} TY associated company 相联公司；联属公司
0hZxN2r associated corporation 相联法团
>%i9 oI<) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Dtt\~m;AR 公认会计师公会〔英国〕
j@V $Mbv Association of Futures Exchange Brokers 香港期货经纪协会
$Q,n+ / Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n% U9iwJ. association of underwriters 承保人组织
UNY@w=]< assumption of control 接管
}1\?()rB assurance 担保；保险；转易；转易书
7C YH'DL assurance of interest 权益的转易
Rh yegD at 19XX price 按一九ＸＸ年价格计算
sx90lsu at a discount 按赔价计算；按贴水价格计算；打折扣
|Rk37P { at a premium 按溢价计算；按升水价格计算
bN4d:0 Y at call 通知付款；按通知
T/5nu?v at constant market price 按固定市价计算
*<CxFy;| at constant price 按固定价格计算
Ob g@YIwn at cost 按成本计算
%g5jY%dg.r at current market price 按当时市价计算；按现时市价计算
Z#@6#S` at current price 按当时价格计算；按现时价格计算
5#BF ,-Jv at factor cost 按要素成本计算；按生产要素成本计算
>VypE8H]x at money-of-the-day price 按付款当日价格计算
9$EH K at or better 按指定或较佳价位〔买卖指令〕
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) at par 按面值计算；平价
3v G at sight 见票即付
o[2Y;kP3*P at the close 按收市盘
1y(iE C at the opening 按开市盘
7~lB}$L attestation 见证；见证条款
NB3/A"}"02 at-the-money option 平价期权
`lvh\[3^ attorney 受权人；受托代表人
s V&`0N attornment 新拥有人承认书
&8juS ,b attributable profit 可归属利润
MXh ^dOWR attributable share value 可归属股份价值
=>.DD<g" Auckland Stock Exchange 奥克兰证券交易所
j@_nI~7f} auction 拍卖
r8<JX5zyuo auctioneer 拍卖商
dY 6B%V audit 审计；核数
d[yrNB6| Audit Commission 审计署
"{m t? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2kC^7ZAwu 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〕
[gTQ- audit review 帐目审查
V~JBZ}`TG< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*(>Jd|C audited account 审计帐目；经审计的帐目
'>"`)- audited annual account 经审计的周年帐目
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7Nb90v audited balance sheet 经审计的资产负债表
Mn-<5 1.% auditor 核数师；核数主任；审计师
_y|[Z; auditor's certificate 核数师证明书；审计师证明书
AK %=DVkM auditor's report 核数师报告；审计师报告
R+k=Ea&x Aussie bond 澳元债券
a_xQ~:H austerity budget 紧缩预算
d!w1t=2H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0%#t[us Y Australia All Ordinaries Index 澳洲所有普通股票指数
?i/73H+;D3 Australian Dollar [AUD] 澳元
uFMs ^^# Australian Options Market 澳大利亚期权市场
fHW-Je7mG Australian Securities Commission 澳洲证券事务监察委员会
%!>k#F^S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s }Xi2 ^x Australian Stock Exchange 澳大利亚证券交易所
-%saeX Wo Austrian Schilling [ATS] 奥地利先令
d 4[poi ~ authentication 认证；鉴证
2f s9JP{^0 authority to purchase 委托购买证；委购书
`x5ll;"J authorization 认可；核准；授权；授权书
9 Zs #Ky/ authorization by direction 指示授权
(di)`D5Q authorization by instruction 指令授权
OE5 X8DqQe authorization by warrant 令状授权
d5N)^\z authorization of unit trust 单位信托的认可
;&/sj-xJ2 authorized agent 指定代理人
[) )g n authorized capital 法定资本
9 J$Y,Z authorized clerk 出市员
"[FCQ authorized dealer 认可交易商
::kpl 2r\c authorized financial institution 认可财务机构
$z~jnc authorized fund 认可基金
M|$H+e } : authorized fund house 获授权的基金公司；认可基金公司
Y}85J:q] authorized institution 认可机构
W^-hMT]uD authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
hQ\#Fhu7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]v/t8` authorized insurer 获授权保险人；获认可承保人
39'X$! authorized investment 特准投资项目
7)g;Wd+H authorized person 获授权人
Iwnj'R7 : authorized representative 获授权代表
`#-p,NElV authorized share capital 法定股本
-Pv P automated quotation system 自动报价系统
PEMxoe<+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|p'_k(z } 自动交易系统〔香港期货交易所有限公司〕
lqhHbB automatic adjustment mechanism 自动调整机制
/ <(R automatic adjustment system 自动调整系统
k9. u[y. Automatic Clearing House 自动票据交换所
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rO$i0k automatic exchange rates accumulation system 自动化汇率累集系统
*g}vT8w'} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pT |./ Fe automatic teller machine [ATM] 自动柜员机
H&" _} autopay 自动转帐
(or =f` available assets 可用资产
qp H j 4 available fiscal reserve 现存财政储备
/&y,vkZTT available profit 可用利润
@^w!% ?J Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n=lggBRx average 平均；平均数；海损
c80"8r average basic salary 平均基本薪金
D N2hv2 average consumer expenditure 平均消费开支；一般消费开支
KFCQYdI`d average cost 平均成本
wWp?HDl"M average cost of land production 增辟土地平均成本
tyBg7 dP average daily turnover 平均每日成交额
F( 0pru4u average daily wage rate 平均每日工资率
a,en8+r ] average expenditure pattern 平均开支模式
# c 8" average growth rate 平均增长率
&lO Xi?&" average net fixed assets 固定资产平均净值
D 3,t6\m average of relatives 相对价格平均数
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8e|H0 average price 平均价格
1\"BvFE*E~ average propensity to consume 平均消费倾向；一般消费倾向
s >[vT? average propensity to save 平均储蓄倾向；一般储蓄倾向
P}w^9=;S average rate 平均率
$Qx(aWE0 average revenue 平均收入；平均收益
M%nZu{ average stock 平均库存；平均存货
> 2!^ dT^D average yearly rent 平均年租
b}"vI Rz avoidance of double taxation 避免双重课税
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d{D3e[p^ avoidance of tax 避税
