A:
QvlObEhcS A share Ａ股；甲类股份
rNWw?_H-H( abatement of tax 减税；减扣免税额
B$fP gW- ABN AMRO Bank N.V. 荷兰银行
|O\s|H above-the-line expenditure 线上项目支出；经常预算支出
k W Ml above-the-line receipt 线上项目收入；经常预算收入
!Y0V id ABSA Asia Limited 南非联合亚洲有限公司
x;P_1J%Q absolute change 绝对数值变更
#uG%j absolute expenditure 实际开支
XH 4 absolute guideline figure 绝对准则数字
0WW2i{7`U absolute interest 绝对权益
)Xz,j9GzJS absolute order of discharge 绝对破产解除令
QC
OM_$ y absolute profit margin 绝对利润幅度
7hD>As7`/ absolute value 实值；绝对值
S"bg9o absolutely vested interest 绝对既得权益
X 8a/ ` Y, absorbed cost 已吸收成本；已分摊成本
y1eW pPJa absorption 吸收；分摊；合并
45@ I *` absorption rate 吸收率；摊配率；分摊率
u"cV%(# ACB Finance Limited 亚洲商业财务有限公司
HSE!x_$ acceptable form of reciprocity 合理的互惠条件
*k( XW_> acceptable rate 适当利率；适当汇率
RNEp 4x acceptance agreement 承兑协议
h,u, ^ r acceptance for honour 参加承兑
n`?aC|P2s acceptor 承兑人；接受人；受票人
)1J R# acceptor for honour 参加承兑人
Fx_z 6a accident insurance 意外保险
zx"s*:O Accident Insurance Association of Hong Kong 香港意外保险公会
p?%y82E accident insurance scheme 意外保险计划
lHY+}v0 accident year basis 意外年度基准
K, ;E5 accommodation 通融；贷款
p SH=%u> accommodation bill 通融票据；空头票据
In"ZIKaC accommodation party 汇票代发人
hc(#{]]. account balance 帐户余额；帐户结余
Uou1mZz/ account book 帐簿
X Swl Tg account collected in advance 预收款项
e\`&p account current book 往来帐簿
?DS@e@lx account of after-acquired property 事后取得的财产报告
.]Y$o^mf account of defaulter 拖欠帐目
~OYiq}g account payable 应付帐款
+< Nn~1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
,GhS[VJjR account receivable 应收帐款
wtLO!=B account receivable report 应收帐款报表
lV3x *4O= account statement 结单；帐单；会计财务报表
:S{BbQ){] account title 帐户名称；会计科目
HTv2# accountant's report 会计师报告
"+R+6< " Accountant's Report Rules 会计师报告规则
1APe=tJ accounting and auditing procedure 会计与审计程序；会计与核数程序
hn 7#
L Accounting Arrangements 《会计安排》
!3c\NbU accounting basis 会计基础
64
wv<r]5j accounting by Official Receiver 破产管理署署长呈交的帐目
Fo (fWvz Accounting Circular 《会计通告》
3 8Mv25N accounting class 会计类别
<Uk}o8E accounting date 记帐日期；会计结算日期
n:I,PS0H< accounting for money 款项核算
q5J5> Accounting Officer 会计主任
r..iko]T accounting period 会计报告期；会计期
g{]0sn# accounting policy 会计政策；会计方针
'2A)}uR accounting practice 会计惯例
/Iu 1L# accounting principle 会计准则
ihhDO mUto accounting record 会计记录
q<x/Ha t) accounting report 会计报告
/ e5O"@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
60^`JVGWH Accounting Society of China 中国会计学会
^lnK$ i accounting statement 会计报表
4B8 oO accounting system 会计制度；会计系统
U#7#aeI accounting transaction 会计事项；帐务交易
y ;m | accounting treatment 会计处理
'| 6]_ accounting year 会计年度
D=A&+6B@- accretion 增值；添加
k $^UUo6 accrual 应计项目；应累算数目
W]$w@.oW[ accrual basis 应计制；权责发生制
*?@?f&E/ accrual basis accounting 应计制会计；权责发生制会计
`f,/`''R accrue 应累算；应计
( U D nsF accrued benefit 应累算利益
P1. [ accrued charges 应计费用
@o].He@L<j accrued cumulative preference share dividend 应累算的累积优先股股息
x /(^7#u, accrued expenses 应累算费用
<)C#_w)- accrued interest payable 应付利息；应计未付利息
v 4a8}G accrued interest receivable 应收利息；应计未收利息
JMCKcZ%N accrued right 累算权益
S3C]AhW; accruing profit 应累算的利润
>>4qJ%bL accumulated fiscal reserve 累积财政储备
% "i(K@ accumulated profit 累积利润；滚存溢利
C!O 0xhs accumulated reserve 累积储备
^ x ]r`b accumulation of surplus income 累积收益盈余
udK% > acquired assets 既得资产
i'<[DjMDlm acquisition 收购；购置；取得
a
K[&V't~ acquisition cost 购置成本
7uqzm acquisition expenses 购置费用
3oj' y txN acquisition of 100% interest 收购全部股权
+uF>2b6' acquisition of control 取得控制权
n1ZbRV acquisition of fixed assets 购置固定资产
#Qw0&kM7I acquisition of shell “买壳”
{S]}.7`l9( acquisition price 收购价
etDk35!h~, act of God 天灾
1/B> XkCJ acting partner 执事合伙人
5+4IN5o]= active market 买卖活跃的市场；交投畅旺的市场；旺市
5X:AbF active partner 积极参与的合伙人
a@K%06A;' active trading 交投活跃
E:_ZA actual circulation 实际流通
*gb*Lhg O actual cost 实际成本
[C 7^r3w actual expenditure 实际开支；实际支出
k!j5tsiR actual income 实际入息；实际收入；实际收益
[-1^-bb actual market 现货市场
4&lv6`G ` actual price 现货价；实际价格
tPWLg), actual profit 实际利润
8.1c? S actual quotation 实盘；实际价位；实际报价
< X hm`rH actual year basis 按实际年度计算
.^33MWu6 actuals 实货
kOrZv,qFG[ actuarial investigation 精算调查
;vR4XHl| actuarial principle 精算原则
Vi$~-6n& actuarial report 精算师报告
#<"~~2? Actuarial Society of Hong Kong 香港精算学会
%b n jgy actuarial valuation 精算师估值
HXC ;N p actuary 精算师
yNJ B
oar ad referendum agreement 暂定协议；有待覆核的协定
Pl06:g2I ad valorem duty 从价税；按值征税
wc @X.Q[ ad valorem duty system 从价税制
0cH`;!MZ ad valorem fee 从价费
;6
D@ A ad valorem tariff 从价关税
e;q!6% additional allowance 额外免税额
wo{gG? B additional amount for unexpired risk 未过期风险的额外款额
|Pax =oJ\M additional assessable profit 补加应评税利润
\ A#41
additional assessment 补加评税
uk:(pZ-uJ additional commitment 额外承担
\;,+ additional commitment vote 额外承担拨款
Xf]d. : additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=%K;X\NB additional dependent parent allowance 供养父母额外免税额
oG?Xk%7&\ additional provision 额外拨款
9!\B6=r y4 additional stamp duty 附加印花税
r.&Vw|*> additional tax 补加税罚款；补加税款
yjX9oxhtL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^ig' bw+WS adjudged bankrupt 被裁定破产
',@3 >T** adjudicated bankrupt 裁定破产人
1W
LXM^ 4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
7hcYD!DS adjudication of bankruptcy 裁定破产；宣告破产
;(Or`u]Dr adjudication of insolvency 裁定无力偿还债务
20 h, ^ adjusted actual 经调整的实数；调整后的实数
9G5rcYi adjusted current assets 经调整的流动资产；调整后的流动资产
:J@ gmY:C adjusted figure 经调整的数字；调整后的数额
7t0=[i adjusted liabilities 经调整的负债；调整后的负债
Qx#"q '2 adjusted loss 经调整的亏损；调整后的亏损
I-*S&SiXjI adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
%)W2H^
adjusted profit 经调整的利润；调整后的利润
skViMo adjusted surplus 经调整的盈余额；调整后的盈余额
I; |B.j adjusted value 经调整的价值；调整后的价值
}B+C ~ @j adjustment 调整；修订；理算〔保险〕
`iNSr?N. adjustment centre 调剂中心
BC.87Fji/ adjustment lag 调整过程的时间差距；调整时差
ASySiHz adjustment mechanism 调整机制
*vxk@ `K~ adjustment of loss 亏损调整
m}t`FsB. adjustment process 调整过程；调整程序
,!y$qVg'\f adjustment range 调整幅度
Vn }0} Jz administered exchange rate 受管制汇率
(Zrj_P`0 [ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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administration expenses 行政费用
AJ`h9 %B administration fee 手续费；行政费
xF'EiX ~ administration in bankruptcy 破产管理
pJ"qu, w administration order 遗产管理令
]Ie 0S~ administrator 管理人；遗产管理人
IY\5@P VZ administrator of the estate 遗产管理人
#rfiD%c admission of debt 债项承认书
]MitOkX admission of proof 接纳债权证明
EgCAsSx( advance 放贷款项；垫付款项；预支款项；预付款项
X 5 1: advance account 暂支帐目；预付款帐户
;))+>%SGCt advance compensation 预付补偿金
Yk Ki|k advance from shareholder 股东垫款
!ons]^km advance pending reimbursement 预支以待日后付还
XJ|
<? advanced economy 先进经济体系
k9 I%PH advancement 预付；预付财产
ag[wdoj advances warrant 垫款令
?X<eV1a advancing 贷出
C1n>M}b adverse balance 逆差
D8?Vn" adverse exchange 逆汇
C XMLt advertisement addressed to shareholders 在报章刊登的致股东通告
j-}O0~Jz advice for collection 托收通知书
D.u{~ advice of drawing 提款通知书；汇票通知书
eJX9_6m- advice of payment 付款通知
)' cMYC Advisory Committee [Securities and Futures Commission]
G}raA% 谘询委员会〔证券及期货事务监察委员会〕
!PQ<04jA! Advisory Committee on Diversification 经济多元化谘询委员会
%pL''R9VF affidavit 誓章；遗产申报誓章
:{l_FY436 affidavit of no receipt 述明无收款的誓章
'S&zCTX7j affiliate 联号；联营公司；附属公司
\V~eVf;~ affiliated company 附属公司；联号；联营公司
!F'YDjTot affirmation [estate duty] 非宗教式宣誓〔遗产税〕
XK@E;Rv affordability 负担能力
rw JIx|( African Development Bank [AfDB] 非洲开发银行
wJo}!{bN after-acquired property 事后取得的财产
;$wVu|& after-hours dealing 市后交易
2uW;
xfeY after-tax profit 税后盈利；税后利润；税后溢利
^Y \"}D agency agreement 代理协议
K
Z91- agency expenses 代理机构的开支
?GR"FmB( agency fee 代理费
X5$ Iyis Agency Law 《代理法》
)F]]m #` agent 代理人；承销人
&n:.k}/ P agent of company 公司代理人
hnhd{$2Z agent's fee 代理人费；经纪费
9qzHS~l aggregate 总计；总数；总体数字
f r6 fj aggregate amount 总款额；总额
h3
}OX{k aggregate assets and liabilities 总体资产与负债
VjZ|$k aggregate at constant price 按固定价格计算的总体数字
m&&m,6``P aggregate demand 总需求
JL{VD
/f aggregate gross position 总持仓量
)Y{L&A aggregate limit 总限额
;iL#7NG-R aggregate of salaries tax 合计薪俸税
3;]H 1
1 aggregate performance 总体表现；总体业绩
/@TF5]Ri aggregate supply 总体供应
@`- 4G2IU} aggregate surplus 总盈余
M%P:n/j aggregate total 整体总额
g*C7
' aggregate value 总值；合计价值
JU&c.p
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tFOhL9T aggregated net chargeable income 合计应课税入息实额
n9ej7oj aggregation 合并计算；合计；总和
9EibIOD^/ aggregation of incomes of husband and wife 夫妇入息合并计算
wjB:5~n50k aggregation of property 财产的总和
56 kI
5: agio 差价；贴水
R(G7m@@{ 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》
],Do6
@M- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4O!ikmY:t 《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》
;+ hH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
JOeeU8C 《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》
M&9+6e'-F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ne1$ee. NE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PIS2Ed] agreement for a settlement 授产协议
F0Yd@Lk$_ agreement for assignment 转让协议
O5T{e Bo\ agreement for sale 售卖协议；买卖协议
3 {sVVq5Y agreement for sale and purchase 买卖协议
$c(nF01 agreement for the payment of interest 支付利息协议
"b3"TPfK agreement for the repayment of money 还款协议
&7tbI5na@ agreement of reinsurance 再保险协议
w@w(-F!%l Agricultural Bank of China 中国农业银行
t&e{_|i#+ air passenger departure tax 飞机乘客离境税
~6LN6}~|. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e^1Twz3z airport tax 机场税
dhK~O.~m alcohol duty 酒精税
A# YrWW alienation 让与；让渡；转让
UH"%N)[ alimony 生活费；赡养费
-r]W All Ordinaries Index [AOI] 所有普通股指数
J)p
l|I all risks 全险；综合险
AFE~
v\Gz All Sales Record for Stock Market 《股票市场成交报告》
4ID5q ~ Allied Capital Resources Limited 新联财务有限公司
1tFNM[R
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O)r4?<Q allocation letter 拨款信件
2 8d'7El$ allocation of fund 分配款项；预留款项
!%%6dB@%t allocation of profit 利润分配；溢利分配
IF:;`r@% allocation warrant 拨款令
i?^L/b`H allotment 分配；配股
XUuN )i allotment notice 股份配售通知；配股通知
g{&ui.ml& allotment of shares 股份分配
onxLyx|A allowable 可获宽免；免税的
>}6%#CAf allowable business loss 可扣除的营业亏损
_E.> `Q allowable expenses 可扣税的支出
~oY^;/ j allowance 免税额；津贴；备抵；准备金
\(2sW^fY allowance for debts 债项的免税额
2`=7 _v allowance for depreciation by wear and tear 耗损折旧免税额
Wg]Qlw`\| allowance for funeral expenses 殡殓费的免税额
"S?z@ i(K^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NqWdRU allowance for repairs and outgoings 修葺及支出方面的免税额
ln
dx"prW allowance to debtor 给债务人的津贴
I9ep`X6Y alteration of capital 资本更改
o|["SYIf alternate trustee 候补受托人
FVJ GL amalgamation 合并
n b%6X82Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-6B4sZpzD ambit of charges 征税范围；收费范围
DEZve Qr= amended valuation 经修订的估值
-e:`|(Mo American Commodities Exchange 美国商品交易所
XlR@pr6tw American Express Bank Limited 美国运通银行
$1`2 kM5 American Stock Exchange 美国证券交易所
$*fMR,~t& amortization 摊销
BnasI;yW b amount due from banks 存放银行同业的款项
3)ywX&4"L amount due from banks abroad 存放海外银行同业的款项
}-=|^ amount due from holding companies 控股公司欠款
c5GuM|*7 amount due from local banks 存放本港银行同业的款项
2[0 2,FG amount due to banks 银行同业的存款
97!;.f- amount due to banks abroad 海外银行同业的存款
8bld3 p"^ amount due to holding companies 控股公司存款
I
b5rqU\ amount due to local banks 本港银行同业的存款
YUk\Q% amount due to outport banks 外埠银行同业的存款
r_A$DaC] amount for note issue 发行纸币的款额
pYf-S?Y/V amount of bond 担保契据的款额
c{w2Gt! amount of consideration 代价款额
P ~X2^bw amount of contribution 供款数额
[/8%3 amount of indebtedness 负债款额
e$ rZ 5X amount of principal of the loan 贷款本金额
(n_/`d P amount of rates chargeable 应征差饷数额
I-l_T pM) amount of share capital 股本额
kE1TP]| amount of sums assured 承保款额
5:_}zu|!u amount of variation 变动幅度
* \ F~[ amount of vote 拨款数额
^^ixa1H< amount payable 应付款额
"3Y0`&:D amount receivable 应收款额
QoT;WM Z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x7 , 5 analysis 分析
}Jj}%XxKs ancillary risk 附属风险
.(k|wX[Fu~ annual account 周年帐目；周年帐目报表；年度决算；年结
bV3|6]k^ annual accounting date 年结日期
z+X}HL annual allowance 每年免税额；年积金；年度津贴；年津
(TT}6 j annual balance 年度余额
am 6L8N annual disposable income 每年可动用收入
$/Uq0U annual estimates 周年预算
KF:78C annual fee 年费
|M;7>'YNC* annual general meeting 周年大会
5]:U9ts# annual growth rate 年增率；每年增长率
o-B$ J? annual long-term supplement 长期个案每年补助金
g *+>H1} annual pensionable emolument 可供计算退休金的年薪
gw<q.XL annual report 年报
1T
n} Annual Report on the Consumer Price Index 《消费物价指数年报》
_;\_l annual return 周年报表；周年申报表；每年报税表格
`C'H.g\>2Q Annual Return Rules 《周年报表规则》
('+d.F[109 annual review of consumer prices 每年消费物价回顾
44j*KsBf annual roll-forward basis 逐年延展方式
((%? `y annual salary 年薪
EQSQFRk; annual statement 年度报表；年度决算表
) Hr`M B 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: z ;|FF annuitant 年金受益人
L CV(, lu annuity 年金
/&J T~M annuity contract 年金合约
":N9(}9 annuity on human life 人寿年金
;*2Cm'8E antecedent debt 先前的债项
<<O$ G7c ante-dated cheque 倒填日期支票
SOaoo^,O anticipated expenditure 预期开支
zX i 'kB anticipated net profit 预期纯利
TIg3` Fon anticipated revenue 预期收入
}"%N4(Kd anti-inflation measure 反通货膨胀措施
[0("Q;Ec[j anti-inflationary stance 反通货膨胀立场
j3ls3H& apparent deficit 表面赤字
0#gK6o! apparent financial solvency 表面偿债能力
vtJJ#8a]
apparent partner 表面合伙人
P16~Qj application for personal assessment 个人入息课税申请书
+ Vdpy ( application of fund 资金应用
Qn2&nD%zi application to release as liquidator and to destruct the books of accounts and documents
\o3gKoL% 申请免除清盘人职务及毁灭帐簿与文件
Q\0'lQJdy appointed actuary 委任精算师
e s0hm2HT3 appointed auditor 委任核数师；委任审计师
sNFlKQ8)Q appointed trustee 委任的受托人
n~Lt\K: appointer 委任人
*lJxH8 \ apportioned pro rata 按比例分摊
~pky@O# b apportionment 分配；分摊
[mueZQyI?0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;-Aa|aT! apportionment formula 分摊方程式
7 _[L o4_ apportionment of estate duty 遗产税的分摊
f*
wx< appraisal 估价；评估
dlnX_+((KC appreciable growth 可观增长
4 ?01s-Y appreciable impact 显着影响
%!#azI appreciable increase 可观增长
a?oI>8* appreciation 增值；升值
4Wp=y appreciation against other currencies 相对其他货币升值
l;E(I_
i) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9: lFo= appreciation tax 增值税
AQ^u appropriation 拨款；拨用；拨付
#B w0,\ appropriation account 拨款帐目
tX~ w{| k Appropriation Bill 拨款法案
(**oRw r% appropriation-in-aid system 补助拨款办法
b7ZSPXV approved assets 核准资产
'Z]w^< approved basket stock 认可一篮子证券
ue>D 7\8 approved budget 核准预算
A]3k4DLYS approved charitable donation 认可慈善捐款
,`sv1xwd approved charitable institution 认可慈善机构
aDN` 6[ approved currency 核准货币；认可货币
y>ktcuML approved estimates 核准预算
l%=; approved estimates of expenditure 核准开支预算
!d T4 approved overseas insurer 核准海外保险人
4mbBmQV$# approved overseas trust company 核准海外信托公司
?&u u[y approved pooled investment fund 核准汇集投资基金
o#N+Y?O approved provident fund scheme 认可公积金计划
wdoR%b{M approved provision 核准拨款
bhs
_9ivw approved redeemable share 核准可赎回股份
c[s4EUG approved regional stock 认可地区性证券
G KeU%x approved retirement scheme 认可退休金计划
A?0Nm{O;3v approved subordinated loan 核准附属贷款
FC4 wwzb arbitrage 套戥；套汇；套利
0IWf!Sk
] arbitrageur 套戥者；套汇者
23jwAsSo arbitrary amount 临时款项
|V7*l1 arrangement 措施；安排；协定
K|s, ru arrears 欠款
6E}qL8'5x arrears of pay 欠付薪酬
TJ* T:?>e arrears of revenue 逾期未收税款；逾期未收的帐项
KG{St{uJ articles of association 组织章程；组织细则；组织章程细则
] JR +ayk7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*n"{J(Jt` ascertainment of profit 确定利润
8JUwf "Asia Clear" “亚洲结算系统”
& >}5jC.I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
kvj#c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<\S:'g"( Asian Development Fund [ADF] 亚洲发展基金
]]Ufas9 Asian dollar bond 亚洲美元债券
\.}c9*) Asian dollar market 亚洲美元市场
*gz{.)W Asian dollar rate 亚洲美元利率
xe$_aBU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Dum9lj Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[1H^3g
' asked price 沽盘；喊价；索价；卖方报价
]J]h#ZHx assessable income 应评税入息
lk80#( :Z assessable loss 应评税亏损
SZCze"`[ assessable profit 应评税利润
uXl3k:_n assessable value 应评税值
2 8 u_!f[ assessed profit 估定利润
<
FAheE+ assessed value 经评估价值
J4U1t2@)9 assessment 评税；评定；估价；评税单
GsM<2@? assessment number 评税编号；估价编号
XRQ4\bMA8 assessment of additional tax 补加税评税
ygl0k \ assessment of performance 业绩评估；实绩评价
]
@fk] ]R Assessor 评税主任
*DhiN asset price bubbles 资产价格泡沫
J<lO=
+mg asset-backed securities 具资产保证的证券
Y\'}a+:@Ph assets accretion 资产增值
IEvdV6{K assets and liabilities 资产与负债
c Q_Hp
<D assets betterment statement 资产递增表；资产改进表
Rbv;?'O$L assets lending 实物放款；有抵押贷款
C+&l<
fM& assets of the company passing on the death 死者去世时转移的公司资产
1[-tD 0{H assets pledged as security for liabilities 用作负债抵押的资产
El"Q'(:/U assets portfolio 资产投资组合
0+b1vhQ assets price 资产价格
+m,yA mEEd assets quality 资产质素
BTrn0 assets realization 资产变现
Pj% |\kbNs assets refinancing arrangement 资产再集资安排
Q#zmf24W assets securitization 资产证券化
8, >P assets situated outside Hong Kong 在香港以外地方的资产
&b& , assets stripping 削减资产；拆卖资产
<p"iY}x[H assets value 资产值
;gr9/Vl assignee 承让人
b>JDH1) assignment 转让；转让书；转让契
" C`Ub assignment of interest 权益转让
,$&&-p I] assignment of letters patent and trade mark 专利证书及商标转让
K@hw.Xq" assignment of property 物业转让；物业转让书
J5jvouR assignment right 转让权
$PHvA6D assignor 转让人
m`r( p" associate 有联系的人；有关连人士；相联者；合伙人；联系人
hY8reQp1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jW@Uo=I[ associate member 附属会员
V3j= Kf associated body corporate 相联法人团体
_:27]K: associated company 相联公司；联属公司
!%0 * z associated corporation 相联法团
6) Lk-D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8 }UI bF 公认会计师公会〔英国〕
Q ]>.b%s[ Association of Futures Exchange Brokers 香港期货经纪协会
4HA< P6L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
HyWCMK6b association of underwriters 承保人组织
Th%Sjgs n assumption of control 接管
HHsmLo c4 assurance 担保；保险；转易；转易书
4{` { WI{ assurance of interest 权益的转易
^y%T~dLkp' at 19XX price 按一九ＸＸ年价格计算
yz8jw:d^- at a discount 按赔价计算；按贴水价格计算；打折扣
n ?Nt6U at a premium 按溢价计算；按升水价格计算
[ibu/ W$ at call 通知付款；按通知
sON|w86B at constant market price 按固定市价计算
LFtt gY at constant price 按固定价格计算
`W*U 4?M at cost 按成本计算
[hj6N*4y at current market price 按当时市价计算；按现时市价计算
H A>OkA/ at current price 按当时价格计算；按现时价格计算
'q:`? nJ^ at factor cost 按要素成本计算；按生产要素成本计算
Y0 -n\| at money-of-the-day price 按付款当日价格计算
X}\:_/ at or better 按指定或较佳价位〔买卖指令〕
~R92cH> L at par 按面值计算；平价
R*2E/8Ia at sight 见票即付
omBoo5e at the close 按收市盘
Zz T9j~ at the opening 按开市盘
^.NU|NQi' attestation 见证；见证条款
C>*u()q>4h at-the-money option 平价期权
yaH
Zt`Y attorney 受权人；受托代表人
V 6reqEh attornment 新拥有人承认书
U\*J9 attributable profit 可归属利润
g 7 W" attributable share value 可归属股份价值
;MdlwQ$` Auckland Stock Exchange 奥克兰证券交易所
_"rgET` vW auction 拍卖
z ~ /` 1 auctioneer 拍卖商
*CI#+P audit 审计；核数
| h#u^v3 Audit Commission 审计署
K(,F ~ .< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|_@>*Vmg 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Ej8 ^ Zg audit review 帐目审查
VS8Rx.? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
JrRH\+4K audited account 审计帐目；经审计的帐目
2a Q[zK audited annual account 经审计的周年帐目
b!5~7Ub.No audited balance sheet 经审计的资产负债表
<B6H. P = auditor 核数师；核数主任；审计师
O[JL+g4
auditor's certificate 核数师证明书；审计师证明书
*wB 1 ,U{ auditor's report 核数师报告；审计师报告
]|P iF+ Aussie bond 澳元债券
1NA.nw. austerity budget 紧缩预算
X?qK 0 fS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VQ9/Gxdeo Australia All Ordinaries Index 澳洲所有普通股票指数
lchPpm9 Australian Dollar [AUD] 澳元
CN8Y\<Ar Australian Options Market 澳大利亚期权市场
fHd#u%63K Australian Securities Commission 澳洲证券事务监察委员会
D7Q$R:6| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|imM# wF Australian Stock Exchange 澳大利亚证券交易所
#fn)k1 Austrian Schilling [ATS] 奥地利先令
_5Ct]vy authentication 认证；鉴证
)cMh0SGcM1 authority to purchase 委托购买证；委购书
=R$u[~Xl2X authorization 认可；核准；授权；授权书
Ls+2Zbh authorization by direction 指示授权
o9yJ f#-En authorization by instruction 指令授权
_H7x9
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q ,]L$ authorization of unit trust 单位信托的认可
}Sh?S]]` authorized agent 指定代理人
fdi\hg^x authorized capital 法定资本
gu.}M:u authorized clerk 出市员
XW)lDiJl authorized dealer 认可交易商
1JG'%8}#8 authorized financial institution 认可财务机构
2B& 3TLO authorized fund 认可基金
yZ U6xY authorized fund house 获授权的基金公司；认可基金公司
IDriGZZ<)6 authorized institution 认可机构
#r~# I}U authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X[BIA+6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
DgQp HF authorized insurer 获授权保险人；获认可承保人
jZkcBIK2 authorized investment 特准投资项目
hT&Y #fh
authorized person 获授权人
u(F_oZ~ authorized representative 获授权代表
T<Z &kYU:R authorized share capital 法定股本
W/bQd)Jvk automated quotation system 自动报价系统
}?_?V&K| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0{p#j~ZhC 自动交易系统〔香港期货交易所有限公司〕
W UXx;9 > automatic adjustment mechanism 自动调整机制
u$Jz~:=, automatic adjustment system 自动调整系统
j[G Automatic Clearing House 自动票据交换所
Q%f^)HZGR automatic exchange rates accumulation system 自动化汇率累集系统
Vl=l?A8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_P 3G automatic teller machine [ATM] 自动柜员机
+YKi, autopay 自动转帐
Q }K"24`= available assets 可用资产
b)5u f'?- available fiscal reserve 现存财政储备
#3@rS available profit 可用利润
t[;LD_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J~ zUp(>K average 平均；平均数；海损
iDz++VNV average basic salary 平均基本薪金
l<LP& average consumer expenditure 平均消费开支；一般消费开支
G kl71VX average cost 平均成本
Ls$D$/:q? average cost of land production 增辟土地平均成本
}1c|gQ average daily turnover 平均每日成交额
#64-~NVL_ average daily wage rate 平均每日工资率
)D5"ap]fX average expenditure pattern 平均开支模式
t?-n*9,#S average growth rate 平均增长率
=9boya,> average net fixed assets 固定资产平均净值
0$)>D== average of relatives 相对价格平均数
vkx7paY_ average price 平均价格
v6M6>&RR| average propensity to consume 平均消费倾向；一般消费倾向
nn:.nU|I average propensity to save 平均储蓄倾向；一般储蓄倾向
r4XK {KHn average rate 平均率
+_?hK{Ib" average revenue 平均收入；平均收益
k"T} 2 7 average stock 平均库存；平均存货
k}kQI~S9 average yearly rent 平均年租
fF$<7O)+] avoidance of double taxation 避免双重课税
jrlVvzZ avoidance of tax 避税
