A:
SyAvKd`g A share Ａ股；甲类股份
Z% I abatement of tax 减税；减扣免税额
;' 81jbh ABN AMRO Bank N.V. 荷兰银行
f|y:vpd% above-the-line expenditure 线上项目支出；经常预算支出
0afei4i~N above-the-line receipt 线上项目收入；经常预算收入
,39 aF*r1Q ABSA Asia Limited 南非联合亚洲有限公司
`R"I;qV absolute change 绝对数值变更
#Rg|BfV- absolute expenditure 实际开支
p{PE@KO : absolute guideline figure 绝对准则数字
BTM),
w2 absolute interest 绝对权益
`/HUV&i"S absolute order of discharge 绝对破产解除令
WM)-J^)BJ absolute profit margin 绝对利润幅度
9;? UvOI; absolute value 实值；绝对值
XUuu-wm:} absolutely vested interest 绝对既得权益
97K[(KE absorbed cost 已吸收成本；已分摊成本
ljK rj absorption 吸收；分摊；合并
g;ZxvR)ZJk absorption rate 吸收率；摊配率；分摊率
R\XKMF3mN3 ACB Finance Limited 亚洲商业财务有限公司
C/(M"j M acceptable form of reciprocity 合理的互惠条件
z>w`ZD}XY acceptable rate 适当利率；适当汇率
N)&4 Hy acceptance agreement 承兑协议
CRbdAqofV acceptance for honour 参加承兑
fX
jG5Tv acceptor 承兑人；接受人；受票人
w
'3#&k+ acceptor for honour 参加承兑人
E~LT b )
! accident insurance 意外保险
z<.?x%4O Accident Insurance Association of Hong Kong 香港意外保险公会
&-5_f* { accident insurance scheme 意外保险计划
_-5,z P R accident year basis 意外年度基准
z5W@`=D accommodation 通融；贷款
P ~PIMkt accommodation bill 通融票据；空头票据
J)mh u} accommodation party 汇票代发人
%F kMv account balance 帐户余额；帐户结余
v\`9;QV5 account book 帐簿
1 { , F account collected in advance 预收款项
J[^} u_z account current book 往来帐簿
"_2Ng<2 account of after-acquired property 事后取得的财产报告
: u jCr. account of defaulter 拖欠帐目
EC|' l account payable 应付帐款
Jv.U Q account payee only [A/C payee only] 只可转帐；存入收款人帐户
0euuT@_$ account receivable 应收帐款
5MzFUv0) account receivable report 应收帐款报表
uUKcB: account statement 结单；帐单；会计财务报表
V 21njRS account title 帐户名称；会计科目
YDGS}~m~Q accountant's report 会计师报告
!Ci~!)$z6 Accountant's Report Rules 会计师报告规则
Cuc$3l (% accounting and auditing procedure 会计与审计程序；会计与核数程序
Agrp(i"\@ Accounting Arrangements 《会计安排》
kD[ r.Dma accounting basis 会计基础
eHDef accounting by Official Receiver 破产管理署署长呈交的帐目
^Q&u0;OJ Accounting Circular 《会计通告》
7OjR ._@ accounting class 会计类别
+nQw?'9Z accounting date 记帐日期；会计结算日期
^!q?vo\j| accounting for money 款项核算
7z~_/mAI Accounting Officer 会计主任
r[?1 accounting period 会计报告期；会计期
h[Gg}N! accounting policy 会计政策；会计方针
^[ 15&T5 accounting practice 会计惯例
WoxwEi1~0 accounting principle 会计准则
0j C3f T!n accounting record 会计记录
0-{t FN accounting report 会计报告
#M A4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#[#KL/i)$ Accounting Society of China 中国会计学会
s|y:UgD accounting statement 会计报表
b* ef); accounting system 会计制度；会计系统
GJqE!I,. accounting transaction 会计事项；帐务交易
*6(kbe s accounting treatment 会计处理
TNJG#8 n%Y accounting year 会计年度
MQ KfJru7 accretion 增值；添加
|pa$*/!NT accrual 应计项目；应累算数目
uytE^ accrual basis 应计制；权责发生制
Et_V,s<| accrual basis accounting 应计制会计；权责发生制会计
GElvz'S~ accrue 应累算；应计
UU8pz{/ accrued benefit 应累算利益
HK+/:'P u accrued charges 应计费用
I7^zU3]Ul accrued cumulative preference share dividend 应累算的累积优先股股息
pu,?<@0YK accrued expenses 应累算费用
0EJ(.8hwm accrued interest payable 应付利息；应计未付利息
7)%+=@ accrued interest receivable 应收利息；应计未收利息
67y Tvr@a accrued right 累算权益
US accruing profit 应累算的利润
CkswJ:z)sc accumulated fiscal reserve 累积财政储备
.G o{1[ accumulated profit 累积利润；滚存溢利
cwV]!=RtO accumulated reserve 累积储备
5[n(7 ;+gw accumulation of surplus income 累积收益盈余
gl&5l1& acquired assets 既得资产
r <
cVp^ acquisition 收购；购置；取得
3Tq\BZ acquisition cost 购置成本
^ 9-&o acquisition expenses 购置费用
Y?534l)j acquisition of 100% interest 收购全部股权
,C {*s$ acquisition of control 取得控制权
,sGZ2=M}J acquisition of fixed assets 购置固定资产
FYS/##r acquisition of shell “买壳”
upvS|KUil acquisition price 收购价
-R>}u'EG> act of God 天灾
moVbw`T acting partner 执事合伙人
81*M= ? active market 买卖活跃的市场；交投畅旺的市场；旺市
~SvC[+t+U active partner 积极参与的合伙人
5Zw1y@k( active trading 交投活跃
Y
wkyq>Rv actual circulation 实际流通
M# 18H<] actual cost 实际成本
OCy0#aPRS actual expenditure 实际开支；实际支出
BnRN;bu actual income 实际入息；实际收入；实际收益
NzKUtwnIz actual market 现货市场
M,}|tsL actual price 现货价；实际价格
. @Ut?G actual profit 实际利润
-YD+(c`l actual quotation 实盘；实际价位；实际报价
lO:. OZu actual year basis 按实际年度计算
Z0De!?ALV\ actuals 实货
2DD:~Tbi actuarial investigation 精算调查
7 h y&-< actuarial principle 精算原则
^s.V;R actuarial report 精算师报告
mZIoaF>t Actuarial Society of Hong Kong 香港精算学会
! Q<>3 xZ actuarial valuation 精算师估值
"7>>I D actuary 精算师
5PcJZi^.l ad referendum agreement 暂定协议；有待覆核的协定
tR pEF2 ad valorem duty 从价税；按值征税
Q%aU42?_1 ad valorem duty system 从价税制
!.1%}4@Q] ad valorem fee 从价费
NA,C Z ad valorem tariff 从价关税
:fk2]{KTL additional allowance 额外免税额
'8j$';&` additional amount for unexpired risk 未过期风险的额外款额
6WoAs)ZF additional assessable profit 补加应评税利润
7*DMVok: additional assessment 补加评税
1}ZKc=Pfu additional commitment 额外承担
(6v (9p additional commitment vote 额外承担拨款
Yl;^ k0ZI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w;v7_ additional dependent parent allowance 供养父母额外免税额
} IEb yb additional provision 额外拨款
aCV4Ay G additional stamp duty 附加印花税
L!_ZY additional tax 补加税罚款；补加税款
>+5?F*`\D* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;V< iL? adjudged bankrupt 被裁定破产
DP/J (>eG adjudicated bankrupt 裁定破产人
P'MY[&|mM' adjudication fee 裁定费；评定印花税额手续费；评估契据费
} bU8G ' adjudication of bankruptcy 裁定破产；宣告破产
/MQU
> & adjudication of insolvency 裁定无力偿还债务
*Ywpz^2?: adjusted actual 经调整的实数；调整后的实数
T !W~n
ZC adjusted current assets 经调整的流动资产；调整后的流动资产
R_sC! - adjusted figure 经调整的数字；调整后的数额
2wq k,c[] adjusted liabilities 经调整的负债；调整后的负债
8vk..!7n} adjusted loss 经调整的亏损；调整后的亏损
^[Cv26 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
w<9>Q1( adjusted profit 经调整的利润；调整后的利润
5BR 5X\f0 adjusted surplus 经调整的盈余额；调整后的盈余额
w#i[ _ adjusted value 经调整的价值；调整后的价值
ZDL']*)' adjustment 调整；修订；理算〔保险〕
z'p:gv] adjustment centre 调剂中心
Da$r ` adjustment lag 调整过程的时间差距；调整时差
g/UaYCjM adjustment mechanism 调整机制
X}P$e mr7 adjustment of loss 亏损调整
>ds%].$-\ adjustment process 调整过程；调整程序
0tk#Gs[ adjustment range 调整幅度
Cc?TSZ8 [ administered exchange rate 受管制汇率
clI*7j.4E# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-)!> M>=s administration expenses 行政费用
Ch
)dLPz@ administration fee 手续费；行政费
pS 4&w8s administration in bankruptcy 破产管理
#<( = }? administration order 遗产管理令
eK /?%t administrator 管理人；遗产管理人
2fIRlrA$ administrator of the estate 遗产管理人
(eCFW mO admission of debt 债项承认书
HmK*b Z admission of proof 接纳债权证明
%=j3jj[ advance 放贷款项；垫付款项；预支款项；预付款项
-VDo[Zy advance account 暂支帐目；预付款帐户
n 3MWs );5 advance compensation 预付补偿金
ZWV|# c<G advance from shareholder 股东垫款
mYB` )M*Y advance pending reimbursement 预支以待日后付还
:"0J=>PH: advanced economy 先进经济体系
H(0q6~| advancement 预付；预付财产
UkC nqNvx advances warrant 垫款令
/\mKY%kyh advancing 贷出
/RLq>#:h** adverse balance 逆差
`nR %Cav,U adverse exchange 逆汇
t<:D@J]a advertisement addressed to shareholders 在报章刊登的致股东通告
CLKov\U\ advice for collection 托收通知书
CGw--`#\ advice of drawing 提款通知书；汇票通知书
pO<-., advice of payment 付款通知
6) \dBOz Advisory Committee [Securities and Futures Commission]
n A>sHy 谘询委员会〔证券及期货事务监察委员会〕
2W M\e lnA Advisory Committee on Diversification 经济多元化谘询委员会
u!N{y,7W) affidavit 誓章；遗产申报誓章
KRsAv^'] affidavit of no receipt 述明无收款的誓章
I>h<b _y affiliate 联号；联营公司；附属公司
y?[snrK G affiliated company 附属公司；联号；联营公司
0h$GI "dR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)_zlrX affordability 负担能力
^C&+
~+ African Development Bank [AfDB] 非洲开发银行
!rxp?V n - after-acquired property 事后取得的财产
/7$mxtB5%L after-hours dealing 市后交易
j&6 jRX after-tax profit 税后盈利；税后利润；税后溢利
&;H{cv` agency agreement 代理协议
Iy
{U' a! agency expenses 代理机构的开支
FgA//)1 agency fee 代理费
dTEJ=d40 Agency Law 《代理法》
B'> *[!A agent 代理人；承销人
UkR3}{i agent of company 公司代理人
guN4-gGDr< agent's fee 代理人费；经纪费
)Du -_Z aggregate 总计；总数；总体数字
. &,[, aggregate amount 总款额；总额
ST1Ts 5I aggregate assets and liabilities 总体资产与负债
*2u
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fUa g1 d aggregate demand 总需求
rlok%Rt4Z aggregate gross position 总持仓量
}\v ^+scD aggregate limit 总限额
5IMSNGS aggregate of salaries tax 合计薪俸税
!jS4!2' aggregate performance 总体表现；总体业绩
hN`gB#N3 aggregate supply 总体供应
Pn TZ/| aggregate surplus 总盈余
+I|8Q|^SD aggregate total 整体总额
eNySJf aggregate value 总值；合计价值
&J "YsY aggregated basis 合计基准
& %}/AoU aggregated net chargeable income 合计应课税入息实额
%/0gWG aggregation 合并计算；合计；总和
g j G2 aggregation of incomes of husband and wife 夫妇入息合并计算
mp `PE= aggregation of property 财产的总和
O{KB0"s>i agio 差价；贴水
3
%(Y $8U Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
F 1 |zXg) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ph7pd 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
KS!yT_O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_[E \= 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
xi {| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}F{=#Kqn^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&>}.RX]t agreement for a settlement 授产协议
+!&$SNLh( agreement for assignment 转让协议
:B#EqeI agreement for sale 售卖协议；买卖协议
y ~#\#w { agreement for sale and purchase 买卖协议
zi!#\ s^ agreement for the payment of interest 支付利息协议
t/:w1rw agreement for the repayment of money 还款协议
O4+F^+qN agreement of reinsurance 再保险协议
<GW R7rUH Agricultural Bank of China 中国农业银行
P!+v:'P5f air passenger departure tax 飞机乘客离境税
,zgNE*{Y"4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uIP
iM8( airport tax 机场税
=Q?f9 6T alcohol duty 酒精税
;bHfn-X alienation 让与；让渡；转让
oXc/#{NC alimony 生活费；赡养费
x72G^`Wv All Ordinaries Index [AOI] 所有普通股指数
?M&4pO &Y all risks 全险；综合险
nlfPg-78B+ All Sales Record for Stock Market 《股票市场成交报告》
~"mj;5Id Allied Capital Resources Limited 新联财务有限公司
NM L|"R; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0M!0JJy#* allocation letter 拨款信件
O Aok allocation of fund 分配款项；预留款项
PKtU:Eg allocation of profit 利润分配；溢利分配
F/<qE!( allocation warrant 拨款令
$Xt;A&l2? allotment 分配；配股
('WY5Yps allotment notice 股份配售通知；配股通知
,+-? Zv 2 allotment of shares 股份分配
oeN zHp_ allowable 可获宽免；免税的
#\b ;2> allowable business loss 可扣除的营业亏损
agY5Dg7 allowable expenses 可扣税的支出
[-VGArD[k, allowance 免税额；津贴；备抵；准备金
"|4jP za allowance for debts 债项的免税额
gB+
G'I allowance for depreciation by wear and tear 耗损折旧免税额
UvD-C?u' allowance for funeral expenses 殡殓费的免税额
^g]xU1] * allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=x4a~=HX allowance for repairs and outgoings 修葺及支出方面的免税额
9 -- dRTG allowance to debtor 给债务人的津贴
=h\E<d w alteration of capital 资本更改
"]<}Hy alternate trustee 候补受托人
a% n'%*0 amalgamation 合并
P PgW
^gj ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
px
[~=$F ambit of charges 征税范围；收费范围
)VY10 R)$ amended valuation 经修订的估值
}N| \ American Commodities Exchange 美国商品交易所
5Bd(>'ig_ American Express Bank Limited 美国运通银行
WD;)VsP American Stock Exchange 美国证券交易所
D Q 5W6W amortization 摊销
<3Fz>}V32 amount due from banks 存放银行同业的款项
Ars,V3ep amount due from banks abroad 存放海外银行同业的款项
e`ex]py<C amount due from holding companies 控股公司欠款
Y`]rj-8f0B amount due from local banks 存放本港银行同业的款项
c(:Oyba amount due to banks 银行同业的存款
b]K>vhQV amount due to banks abroad 海外银行同业的存款
#7C6yXb% amount due to holding companies 控股公司存款
V2QW \2@$ amount due to local banks 本港银行同业的存款
BvI 0v: amount due to outport banks 外埠银行同业的存款
CXa Ld7nMX amount for note issue 发行纸币的款额
Oo/8Y
E @ amount of bond 担保契据的款额
"3ug}k amount of consideration 代价款额
AY@k-4 amount of contribution 供款数额
5Jd `
^U amount of indebtedness 负债款额
;*`_#Rn# amount of principal of the loan 贷款本金额
EP0a1 .C amount of rates chargeable 应征差饷数额
OequU'j amount of share capital 股本额
) ]}$ amount of sums assured 承保款额
>Qk97we'9 amount of variation 变动幅度
ER2V*,n@ amount of vote 拨款数额
~,G]glu8 amount payable 应付款额
?1$\pq^ amount receivable 应收款额
HSql)iT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
h/9S g*k analysis 分析
zi_[ V@Es/ ancillary risk 附属风险
Cn/q= annual account 周年帐目；周年帐目报表；年度决算；年结
7yUvL 8p- annual accounting date 年结日期
* 2%oZX F annual allowance 每年免税额；年积金；年度津贴；年津
[U']kt annual balance 年度余额
n531rkK- annual disposable income 每年可动用收入
qu!<lW~c annual estimates 周年预算
8'% +G annual fee 年费
"Y(%oJS]D annual general meeting 周年大会
DZ%8 |PmB annual growth rate 年增率；每年增长率
5IO3 % p? annual long-term supplement 长期个案每年补助金
mVHFT~x7} annual pensionable emolument 可供计算退休金的年薪
}Oh5Nm) annual report 年报
_]_L F[ Annual Report on the Consumer Price Index 《消费物价指数年报》
'Dq"e$JM< annual return 周年报表；周年申报表；每年报税表格
b8e*Pv/ Annual Return Rules 《周年报表规则》
N& ,"kRFFo annual review of consumer prices 每年消费物价回顾
{~"Em'}J annual roll-forward basis 逐年延展方式
YiO3< }Uf annual salary 年薪
U#$:\fT annual statement 年度报表；年度决算表
P8u"T !G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
?qI GQ/af& annuitant 年金受益人
H<{*ub4'L* annuity 年金
@@; 1%z annuity contract 年金合约
S~} +ypV annuity on human life 人寿年金
xNx`J@xt$ antecedent debt 先前的债项
^[*AK_o_DQ ante-dated cheque 倒填日期支票
8m \;P anticipated expenditure 预期开支
)J mw|B anticipated net profit 预期纯利
~(M*6b anticipated revenue 预期收入
5 5a@)>h anti-inflation measure 反通货膨胀措施
}:"R-s anti-inflationary stance 反通货膨胀立场
`} ZL'\G apparent deficit 表面赤字
m9uUDq#GJ apparent financial solvency 表面偿债能力
tPA"lBS ! apparent partner 表面合伙人
HN^w'I'bp application for personal assessment 个人入息课税申请书
$*wu~ application of fund 资金应用
Km%8Yw0 + application to release as liquidator and to destruct the books of accounts and documents
sAf9rZt*' 申请免除清盘人职务及毁灭帐簿与文件
]KzJ u`O%G appointed actuary 委任精算师
Mr u~<:9 appointed auditor 委任核数师；委任审计师
EyzY2>"^ appointed trustee 委任的受托人
}&=uZ: appointer 委任人
[CsM <:C apportioned pro rata 按比例分摊
miWw6!() apportionment 分配；分摊
f)qPFM]%z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zab w!@] apportionment formula 分摊方程式
%jpH:-8'2 apportionment of estate duty 遗产税的分摊
%OTQRe: appraisal 估价；评估
yM W'-\ appreciable growth 可观增长
0VG^GKmx appreciable impact 显着影响
*:k~g].Iz appreciable increase 可观增长
zCyR<as7 appreciation 增值；升值
vxF:vI# @ appreciation against other currencies 相对其他货币升值
kK08W3@&t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
T$f:[ye]Z appreciation tax 增值税
zv&eP q\# appropriation 拨款；拨用；拨付
m<~>&mWr appropriation account 拨款帐目
9$8X> T^ Appropriation Bill 拨款法案
$]xE$dzJ appropriation-in-aid system 补助拨款办法
"Fo approved assets 核准资产
rE9Ta8j6 approved basket stock 认可一篮子证券
.Ydr[ approved budget 核准预算
@<0h"i
x approved charitable donation 认可慈善捐款
0oXK&Z approved charitable institution 认可慈善机构
Ug%<b approved currency 核准货币；认可货币
x4/T?4k approved estimates 核准预算
}3LBbG0Bw approved estimates of expenditure 核准开支预算
+0p gq ( approved overseas insurer 核准海外保险人
%-T}s`Z approved overseas trust company 核准海外信托公司
lK _
~d_f approved pooled investment fund 核准汇集投资基金
&9S8al
8" approved provident fund scheme 认可公积金计划
oD Q9.t approved provision 核准拨款
Zjw!In|vC approved redeemable share 核准可赎回股份
02;f 2; I approved regional stock 认可地区性证券
pW`ntE#L approved retirement scheme 认可退休金计划
x zuPie\ approved subordinated loan 核准附属贷款
& E} I arbitrage 套戥；套汇；套利
Ka[Sm|-q arbitrageur 套戥者；套汇者
0- 6:AHix arbitrary amount 临时款项
X L{{7%j arrangement 措施；安排；协定
HCI'q\\ arrears 欠款
^U R-#WaQ arrears of pay 欠付薪酬
gNG0k$nP arrears of revenue 逾期未收税款；逾期未收的帐项
vsOdp:Yp9! articles of association 组织章程；组织细则；组织章程细则
eV@4VxaZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`M towXj ascertainment of profit 确定利润
}(8D!XgWa "Asia Clear" “亚洲结算系统”
z7D*z8,i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
OaX HJ^k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\ 65vfE~ O Asian Development Fund [ADF] 亚洲发展基金
ubiQ8Bx Asian dollar bond 亚洲美元债券
[1t\|v Asian dollar market 亚洲美元市场
//ne ']L Asian dollar rate 亚洲美元利率
^Tb}]aHg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^p{A !I! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=ip~J<sw & asked price 沽盘；喊价；索价；卖方报价
liBAJx assessable income 应评税入息
HQ ELK assessable loss 应评税亏损
Q"x`+?! assessable profit 应评税利润
L{+&z7M assessable value 应评税值
0(Yh~{ assessed profit 估定利润
)*q7pO\cty assessed value 经评估价值
Tw`F?i~ assessment 评税；评定；估价；评税单
H8(0. IR assessment number 评税编号；估价编号
we6+2 assessment of additional tax 补加税评税
(CKhY~,/u assessment of performance 业绩评估；实绩评价
Vu_7uSp,) Assessor 评税主任
My'9S2Y8nv asset price bubbles 资产价格泡沫
^K1~e b*K asset-backed securities 具资产保证的证券
: HQ8M*o assets accretion 资产增值
5?#OR !N assets and liabilities 资产与负债
jV(xYA3 assets betterment statement 资产递增表；资产改进表
1R^XWAb assets lending 实物放款；有抵押贷款
nsM> % +o assets of the company passing on the death 死者去世时转移的公司资产
ze#rYN vo/ assets pledged as security for liabilities 用作负债抵押的资产
Ngm O0H assets portfolio 资产投资组合
pe`TH::p assets price 资产价格
2tg/S=t} assets quality 资产质素
GqmDDL1 assets realization 资产变现
bUY:XmA assets refinancing arrangement 资产再集资安排
,)B~cic'u assets securitization 资产证券化
SXT@& @E assets situated outside Hong Kong 在香港以外地方的资产
=rf )yp-D assets stripping 削减资产；拆卖资产
(Von; U assets value 资产值
W>aQ
tT assignee 承让人
:8 \*)"^E assignment 转让；转让书；转让契
1[fkXO{ assignment of interest 权益转让
1 Ovx$ * assignment of letters patent and trade mark 专利证书及商标转让
*o:B oP=S assignment of property 物业转让；物业转让书
Qd&d\w/ assignment right 转让权
3[00-~&U assignor 转让人
MX4 :e>dtd associate 有联系的人；有关连人士；相联者；合伙人；联系人
k'WS"<- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6Y9 2& associate member 附属会员
|ec (z associated body corporate 相联法人团体
qY*%p associated company 相联公司；联属公司
T_5*iwI associated corporation 相联法团
~#IWM+I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>uP{9kD m 公认会计师公会〔英国〕
|g: '')>[ Association of Futures Exchange Brokers 香港期货经纪协会
X-*KQ+ ? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&k%wOz1vM association of underwriters 承保人组织
mTrI""Jsu; assumption of control 接管
.>AFf9P assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
x`j$9XN5 at 19XX price 按一九ＸＸ年价格计算
Eb4< 26A at a discount 按赔价计算；按贴水价格计算；打折扣
Xv?
S at a premium 按溢价计算；按升水价格计算
$w";*">:0 at call 通知付款；按通知
?vL^:f[" at constant market price 按固定市价计算
n##w[7B* at constant price 按固定价格计算
vMW -gk at cost 按成本计算
M; S-ESQ at current market price 按当时市价计算；按现时市价计算
U&d-? PI at current price 按当时价格计算；按现时价格计算
^=-*L
3f at factor cost 按要素成本计算；按生产要素成本计算
k`iq<b at money-of-the-day price 按付款当日价格计算
's7 SZ$( at or better 按指定或较佳价位〔买卖指令〕
M rH%hRV6R at par 按面值计算；平价
q w
Kh,[] at sight 见票即付
gOES2
4$2 at the close 按收市盘
g# 9*bF at the opening 按开市盘
K\Y6
cj attestation 见证；见证条款
rH } Dt@ at-the-money option 平价期权
@'NaA SB attorney 受权人；受托代表人
n'x`oI)- attornment 新拥有人承认书
XSHwE)m attributable profit 可归属利润
)P(d66yq'u attributable share value 可归属股份价值
c!(~BH3p Auckland Stock Exchange 奥克兰证券交易所
{8>_,z^P) auction 拍卖
iBPdCp%]` auctioneer 拍卖商
bCY^.S- audit 审计；核数
q)z1</B- Audit Commission 审计署
x9{Sl[2& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
JUaKj@a| 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〕
r,Y/4(.c7U audit review 帐目审查
+^]PBMM1w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U(Hq 4D audited account 审计帐目；经审计的帐目
}~Kyw 7? audited annual account 经审计的周年帐目
wzLiVe- audited balance sheet 经审计的资产负债表
J4K|KS7
auditor 核数师；核数主任；审计师
Is*0?9qU auditor's certificate 核数师证明书；审计师证明书
;03*qOYc auditor's report 核数师报告；审计师报告
]mJAKy cE% Aussie bond 澳元债券
{ZBb. $}RC austerity budget 紧缩预算
, uqbS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+=29y@c Australia All Ordinaries Index 澳洲所有普通股票指数
61eKGcjs: Australian Dollar [AUD] 澳元
[jtj~]&mO Australian Options Market 澳大利亚期权市场
5
a*'N~ Australian Securities Commission 澳洲证券事务监察委员会
Um0< I) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V;(* \"O Australian Stock Exchange 澳大利亚证券交易所
Jj^<:t5{rN Austrian Schilling [ATS] 奥地利先令
4{;8 ]/.a authentication 认证；鉴证
H $qdU!c authority to purchase 委托购买证；委购书
DT7-v4Zd authorization 认可；核准；授权；授权书
T$8$9D_u authorization by direction 指示授权
:BZx ) HxQ authorization by instruction 指令授权
oRJP5Y5na authorization by warrant 令状授权
(1r>50Ge authorization of unit trust 单位信托的认可
,[K) E authorized agent 指定代理人
n 9-q5X^e> authorized capital 法定资本
2YP"nj# authorized clerk 出市员
t2-zJJf8 authorized dealer 认可交易商
Y$`hudJ& authorized financial institution 认可财务机构
IG3K Pmu authorized fund 认可基金
q NQ3(1 xW authorized fund house 获授权的基金公司；认可基金公司
iHG:W wM & authorized institution 认可机构
^2?O+ =,F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w\8r h\Mvh authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y[8co<p authorized insurer 获授权保险人；获认可承保人
efAahH authorized investment 特准投资项目
XtH_+W+O authorized person 获授权人
+/_B/[e<> authorized representative 获授权代表
z&HN>7 authorized share capital 法定股本
da86Jj=k automated quotation system 自动报价系统
$nd-[x V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~PS2 [5yo 自动交易系统〔香港期货交易所有限公司〕
cI4qgV automatic adjustment mechanism 自动调整机制
Z =/L6Zb automatic adjustment system 自动调整系统
|~" A:gf Automatic Clearing House 自动票据交换所
MFdFZkpiV automatic exchange rates accumulation system 自动化汇率累集系统
eJ)KE5% n# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Bc"}nSjH automatic teller machine [ATM] 自动柜员机
]zR ;%p autopay 自动转帐
XGup,7e9 available assets 可用资产
0|+hm^'_ available fiscal reserve 现存财政储备
:M?' ) available profit 可用利润
!&:W1Jkp( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
OXCml(>{ average 平均；平均数；海损
^[?+=1
k average basic salary 平均基本薪金
D(ntVR average consumer expenditure 平均消费开支；一般消费开支
Bw/H'Y average cost 平均成本
/dvnQW4}8 average cost of land production 增辟土地平均成本
'hHX"\|RA average daily turnover 平均每日成交额
2Q_{2(nQb average daily wage rate 平均每日工资率
ws(}K+y_ average expenditure pattern 平均开支模式
+nyN+X34B average growth rate 平均增长率
y8 WXp _\ average net fixed assets 固定资产平均净值
. eag84_ average of relatives 相对价格平均数
eRqexqO! average price 平均价格
rxK[CD M, average propensity to consume 平均消费倾向；一般消费倾向
d~f0]O average propensity to save 平均储蓄倾向；一般储蓄倾向
9qO:K 79| average rate 平均率
BMsy}08dQ average revenue 平均收入；平均收益
wk
<~Y 3u average stock 平均库存；平均存货
^VYZ % average yearly rent 平均年租
iO= uXN1g avoidance of double taxation 避免双重课税
Ue\ oIi avoidance of tax 避税
