A:
~ON1Zw[+ A share Ａ股；甲类股份
m,W) N9 M abatement of tax 减税；减扣免税额
V=j-Um; ABN AMRO Bank N.V. 荷兰银行
j[ J 5y# above-the-line expenditure 线上项目支出；经常预算支出
g$*/ XSr( above-the-line receipt 线上项目收入；经常预算收入
EJf #f ABSA Asia Limited 南非联合亚洲有限公司
]{f^;y8 absolute change 绝对数值变更
CQ6'b,L& absolute expenditure 实际开支
(C8 U absolute guideline figure 绝对准则数字
qP~W EcH`[ absolute interest 绝对权益
%
v;e absolute order of discharge 绝对破产解除令
A}t %;V2 absolute profit margin 绝对利润幅度
A6Ghj{~ absolute value 实值；绝对值
$& cz$jyY absolutely vested interest 绝对既得权益
-PNi^
K_ absorbed cost 已吸收成本；已分摊成本
+hE',i. absorption 吸收；分摊；合并
:83,[;GO2 absorption rate 吸收率；摊配率；分摊率
yJ!OsD ACB Finance Limited 亚洲商业财务有限公司
XD PL;(? acceptable form of reciprocity 合理的互惠条件
j|:dYt`WM acceptable rate 适当利率；适当汇率
e]lJqC acceptance agreement 承兑协议
&&[zT/]P acceptance for honour 参加承兑
\7pipde acceptor 承兑人；接受人；受票人
9 5=g Y acceptor for honour 参加承兑人
`/#f?Hk= accident insurance 意外保险
q[7CPE0n Accident Insurance Association of Hong Kong 香港意外保险公会
= 96G8hlT accident insurance scheme 意外保险计划
%BUEX accident year basis 意外年度基准
>~_J q|KBB accommodation 通融；贷款
g> so
R&* accommodation bill 通融票据；空头票据
w/ TKRCO3 accommodation party 汇票代发人
U ^MuZ account balance 帐户余额；帐户结余
geksjVwPH account book 帐簿
#~L!pKM account collected in advance 预收款项
I%oRvg|q account current book 往来帐簿
3gAR4 account of after-acquired property 事后取得的财产报告
|6aJwe+*
account of defaulter 拖欠帐目
U4BqO
:sd account payable 应付帐款
<3 A0={En account payee only [A/C payee only] 只可转帐；存入收款人帐户
r'/\HWNP account receivable 应收帐款
`ncNEHh7K account receivable report 应收帐款报表
NU CiY\td account statement 结单；帐单；会计财务报表
i}v9ut]B account title 帐户名称；会计科目
`Oq M8U
@ accountant's report 会计师报告
(Yv{{mIy Accountant's Report Rules 会计师报告规则
(89Ji'dc accounting and auditing procedure 会计与审计程序；会计与核数程序
&)n_]R#) Accounting Arrangements 《会计安排》
]jyM@ accounting basis 会计基础
gV8"V Zg2 accounting by Official Receiver 破产管理署署长呈交的帐目
g+xw$A ou Accounting Circular 《会计通告》
8-m
3e accounting class 会计类别
afHaB/t{R accounting date 记帐日期；会计结算日期
ef=K_ ,
_ accounting for money 款项核算
4:7m K/Z Accounting Officer 会计主任
.[?BlIlm accounting period 会计报告期；会计期
jf D1 accounting policy 会计政策；会计方针
]IZ>2!6r accounting practice 会计惯例
i ib accounting principle 会计准则
WF2NG;f= accounting record 会计记录
+`B 'r
' accounting report 会计报告
mk!Dozb/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.Pe9_ZH$W Accounting Society of China 中国会计学会
/ )EY2Y' accounting statement 会计报表
](#&.q%5! accounting system 会计制度；会计系统
7G< t"' accounting transaction 会计事项；帐务交易
Iy';x accounting treatment 会计处理
} XR : 2 accounting year 会计年度
9@K .cdRjQ accretion 增值；添加
z [C3 accrual 应计项目；应累算数目
i%-Ld
Ka}" accrual basis 应计制；权责发生制
#DFV=:|~ accrual basis accounting 应计制会计；权责发生制会计
Ow:1?Z{4 accrue 应累算；应计
$bvJTuw accrued benefit 应累算利益
hIYTe accrued charges 应计费用
S QY"OBo<e accrued cumulative preference share dividend 应累算的累积优先股股息
#aar9 accrued expenses 应累算费用
\, &9 accrued interest payable 应付利息；应计未付利息
~6aCfbu%V accrued interest receivable 应收利息；应计未收利息
}tG3tz0%fX accrued right 累算权益
^ B/9{0n' accruing profit 应累算的利润
+oc
>S accumulated fiscal reserve 累积财政储备
jZpa0g rA accumulated profit 累积利润；滚存溢利
a.@q GsIH accumulated reserve 累积储备
uuNR?1 fS accumulation of surplus income 累积收益盈余
c~=B0K- acquired assets 既得资产
!ABiy6d acquisition 收购；购置；取得
yCl x` S( acquisition cost 购置成本
zR;X*q"T$4 acquisition expenses 购置费用
-|S]oJy acquisition of 100% interest 收购全部股权
{Qv>q$Q acquisition of control 取得控制权
1L nyWZ acquisition of fixed assets 购置固定资产
_ [K"gu acquisition of shell “买壳”
=1p8 i acquisition price 收购价
\ H Z9S= act of God 天灾
p(F " / acting partner 执事合伙人
+7V{ABfGl active market 买卖活跃的市场；交投畅旺的市场；旺市
k]A8% z active partner 积极参与的合伙人
^|!I + active trading 交投活跃
o%E ;3l actual circulation 实际流通
ccFn.($p?, actual cost 实际成本
w
Y actual expenditure 实际开支；实际支出
SOZPZUUEJ actual income 实际入息；实际收入；实际收益
\2 y5_;O actual market 现货市场
. @q-B+Eg actual price 现货价；实际价格
:1ec x$ actual profit 实际利润
h}`!(K^;3 actual quotation 实盘；实际价位；实际报价
e({9] actual year basis 按实际年度计算
x NK1h- t actuals 实货
Yc r3HLJy actuarial investigation 精算调查
%V`F!D<D actuarial principle 精算原则
;<
jbLhHwD actuarial report 精算师报告
I04jjr:< Actuarial Society of Hong Kong 香港精算学会
/iC;%r1L actuarial valuation 精算师估值
JA)?p{j actuary 精算师
D]a:@x`+Bz ad referendum agreement 暂定协议；有待覆核的协定
$?G"GQ !. ad valorem duty 从价税；按值征税
f/,>%j=Ms ad valorem duty system 从价税制
Y9=K]G B
ad valorem fee 从价费
6lwta`2 ad valorem tariff 从价关税
|BT MJ:B additional allowance 额外免税额
^9OUzTF additional amount for unexpired risk 未过期风险的额外款额
7;@ST`cC additional assessable profit 补加应评税利润
#`TgZKDg2 additional assessment 补加评税
NcOPL\ additional commitment 额外承担
mR\`DltoV additional commitment vote 额外承担拨款
Zn=T#o additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u]NZ`t%AP additional dependent parent allowance 供养父母额外免税额
zya5Jb:Sg additional provision 额外拨款
Ji1Pz)fq additional stamp duty 附加印花税
v2r&('pV additional tax 补加税罚款；补加税款
; 8WZx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h&.wo ! adjudged bankrupt 被裁定破产
@E( 7V(m/ adjudicated bankrupt 裁定破产人
tWTKgbj( adjudication fee 裁定费；评定印花税额手续费；评估契据费
f4-a?bp adjudication of bankruptcy 裁定破产；宣告破产
FGO[
|]7IN adjudication of insolvency 裁定无力偿还债务
D(p\0 V adjusted actual 经调整的实数；调整后的实数
b*a2,MiM adjusted current assets 经调整的流动资产；调整后的流动资产
2sNK adjusted figure 经调整的数字；调整后的数额
=S '%`] f? adjusted liabilities 经调整的负债；调整后的负债
UJ-?k &j, adjusted loss 经调整的亏损；调整后的亏损
dY?`f <* adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
%75xr9yOP adjusted profit 经调整的利润；调整后的利润
NK|? y adjusted surplus 经调整的盈余额；调整后的盈余额
[b{CkX06 adjusted value 经调整的价值；调整后的价值
QB.J,o*XD4 adjustment 调整；修订；理算〔保险〕
CT0l!J~5m~ adjustment centre 调剂中心
W$U0[^1 adjustment lag 调整过程的时间差距；调整时差
1O].v&{ adjustment mechanism 调整机制
}X
GEX:1K adjustment of loss 亏损调整
X [#zCM adjustment process 调整过程；调整程序
_&K adjustment range 调整幅度
Qk!;M | administered exchange rate 受管制汇率
<YA&Dr3OD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
y\N|<+G+ administration expenses 行政费用
-a*K$rnB administration fee 手续费；行政费
p a}*E administration in bankruptcy 破产管理
gtUUsQ%y . administration order 遗产管理令
Kp+CH7I* administrator 管理人；遗产管理人
7+x? " 4 administrator of the estate 遗产管理人
$+.l*] admission of debt 债项承认书
Oj<S.fi admission of proof 接纳债权证明
1c JF/"v advance 放贷款项；垫付款项；预支款项；预付款项
G: x*BH+ advance account 暂支帐目；预付款帐户
v]__%_ advance compensation 预付补偿金
hOhS) advance from shareholder 股东垫款
f+rz|(6vs{ advance pending reimbursement 预支以待日后付还
{3N'D2N advanced economy 先进经济体系
x0 d~i!d advancement 预付；预付财产
FU=w(< R; advances warrant 垫款令
5[j`6l advancing 贷出
L[5=h adverse balance 逆差
JG{j)O|L adverse exchange 逆汇
WyP W* advertisement addressed to shareholders 在报章刊登的致股东通告
CK,
6ytB advice for collection 托收通知书
=^
T\Xs;GK advice of drawing 提款通知书；汇票通知书
iNwqF0 advice of payment 付款通知
zhY+x<- Advisory Committee [Securities and Futures Commission]
Kx_h 1{ 谘询委员会〔证券及期货事务监察委员会〕
Qr
Wj>uR Advisory Committee on Diversification 经济多元化谘询委员会
s,a}? W affidavit 誓章；遗产申报誓章
E^U0f/5
m affidavit of no receipt 述明无收款的誓章
v&Kqq!DE affiliate 联号；联营公司；附属公司
k+1 |I)z affiliated company 附属公司；联号；联营公司
\M'-O YH_[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5BBD.! affordability 负担能力
W2uOR{
'? African Development Bank [AfDB] 非洲开发银行
pRSOYTebP after-acquired property 事后取得的财产
Xl74@wq after-hours dealing 市后交易
d
G P*O after-tax profit 税后盈利；税后利润；税后溢利
};'\~g,1 agency agreement 代理协议
YJ (*wByM agency expenses 代理机构的开支
@2 9U@T agency fee 代理费
Vb BPB5 $q Agency Law 《代理法》
q&:=<+2" agent 代理人；承销人
y\{%\ $ agent of company 公司代理人
d\|!Hg, agent's fee 代理人费；经纪费
C* nB aggregate 总计；总数；总体数字
OzC\9YeA aggregate amount 总款额；总额
+**!@uY aggregate assets and liabilities 总体资产与负债
%/updw#{B aggregate at constant price 按固定价格计算的总体数字
soCi[j$lH aggregate demand 总需求
]~Y<o aggregate gross position 总持仓量
svXR<7) # aggregate limit 总限额
;2Q~0a| aggregate of salaries tax 合计薪俸税
dK>7fy;mv aggregate performance 总体表现；总体业绩
Fv<`AU aggregate supply 总体供应
=/\:>+p^.y aggregate surplus 总盈余
Ie% EH aggregate total 整体总额
"Ky; a?Y aggregate value 总值；合计价值
n("0%@ov aggregated basis 合计基准
s=[h?kB aggregated net chargeable income 合计应课税入息实额
IU tx!.]4 aggregation 合并计算；合计；总和
H:"ma S\I aggregation of incomes of husband and wife 夫妇入息合并计算
d|4}obCt aggregation of property 财产的总和
*-xU2 agio 差价；贴水
" ?mJqA 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》
kY'T{Sm1^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@g G<le6 《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》
6]-SK $ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
In[Cr/&/Y 《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》
r;m)nRu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|.wEm;Bz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a@R]X5[O agreement for a settlement 授产协议
SB)5@
nmS agreement for assignment 转让协议
_SA5e3# agreement for sale 售卖协议；买卖协议
<jed!x agreement for sale and purchase 买卖协议
fNrgdfo agreement for the payment of interest 支付利息协议
_/O25% l agreement for the repayment of money 还款协议
$HJwb-I agreement of reinsurance 再保险协议
/q5:p`4{J Agricultural Bank of China 中国农业银行
]Zmj4vK J air passenger departure tax 飞机乘客离境税
]7e =fM9V; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yBI'djL~> airport tax 机场税
rylzcN9RM$ alcohol duty 酒精税
-{ZWo:,r~q alienation 让与；让渡；转让
)wNP(
@$L alimony 生活费；赡养费
o^
XtU5SVq All Ordinaries Index [AOI] 所有普通股指数
RSo& (Uv all risks 全险；综合险
:>=\. \ All Sales Record for Stock Market 《股票市场成交报告》
\eFR(gO+ Allied Capital Resources Limited 新联财务有限公司
rdJR 2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/ i77 allocation letter 拨款信件
q`r**N+zn allocation of fund 分配款项；预留款项
=W'Ae,& allocation of profit 利润分配；溢利分配
C 9t4#" allocation warrant 拨款令
5[k/s}g allotment 分配；配股
n$x c];j allotment notice 股份配售通知；配股通知
l&OKBUG allotment of shares 股份分配
]HKQDc' allowable 可获宽免；免税的
:mh _G allowable business loss 可扣除的营业亏损
@=bLDTx;c) allowable expenses 可扣税的支出
"CSsCA$/ allowance 免税额；津贴；备抵；准备金
8Wrh]egu1 allowance for debts 债项的免税额
l2zFKCGF( allowance for depreciation by wear and tear 耗损折旧免税额
s @&`f{ allowance for funeral expenses 殡殓费的免税额
twL3\
}N/B allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>Wm `v.- allowance for repairs and outgoings 修葺及支出方面的免税额
#I{h\x><? allowance to debtor 给债务人的津贴
@Lpq~ 1eZB alteration of capital 资本更改
#|Y5,a ,{ alternate trustee 候补受托人
|% F=po>w amalgamation 合并
s:>Va GC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6}gls}[0{e ambit of charges 征税范围；收费范围
/ ;$#d}R amended valuation 经修订的估值
\f]k CB American Commodities Exchange 美国商品交易所
_X^1IaL American Express Bank Limited 美国运通银行
!o5
W American Stock Exchange 美国证券交易所
n Ot&pq7 amortization 摊销
wxR,OR amount due from banks 存放银行同业的款项
rXmn7;B}g amount due from banks abroad 存放海外银行同业的款项
PlU * X8 amount due from holding companies 控股公司欠款
s1M Erd amount due from local banks 存放本港银行同业的款项
Ye"o6_U " amount due to banks 银行同业的存款
j@W. &- _ amount due to banks abroad 海外银行同业的存款
(7mAt3n
k amount due to holding companies 控股公司存款
)JDs\fUE amount due to local banks 本港银行同业的存款
Od ) Uv1 amount due to outport banks 外埠银行同业的存款
-E^vLB )O amount for note issue 发行纸币的款额
!^^?dRd*v amount of bond 担保契据的款额
a=1NE D' amount of consideration 代价款额
|jQ:~2U| amount of contribution 供款数额
W 3]_m8,Z amount of indebtedness 负债款额
l Q'I amount of principal of the loan 贷款本金额
<Y*+|T+&d amount of rates chargeable 应征差饷数额
_BM"
]t* amount of share capital 股本额
|8&,b`Gfo amount of sums assured 承保款额
zcel|oz) amount of variation 变动幅度
3)F |*F3R amount of vote 拨款数额
%zA;+s$l amount payable 应付款额
R}G4rO-J amount receivable 应收款额
@KWb+?_H{< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4iqoR$3Fc analysis 分析
4E; VM{ ancillary risk 附属风险
?+_Gs;DGVE annual account 周年帐目；周年帐目报表；年度决算；年结
E=jNi annual accounting date 年结日期
ta35 K" annual allowance 每年免税额；年积金；年度津贴；年津
)) R5(R annual balance 年度余额
M}`B{]lLz annual disposable income 每年可动用收入
ge,H-8'Z annual estimates 周年预算
D2<fw# annual fee 年费
VeGL) annual general meeting 周年大会
1_o],? Q annual growth rate 年增率；每年增长率
$&y%=-] | annual long-term supplement 长期个案每年补助金
A'j;\
`1 annual pensionable emolument 可供计算退休金的年薪
~rlB'8j( annual report 年报
hLI` If/+K Annual Report on the Consumer Price Index 《消费物价指数年报》
>7wOoK|1' annual return 周年报表；周年申报表；每年报税表格
PpGL/,]X Annual Return Rules 《周年报表规则》
VLS0XKI) annual review of consumer prices 每年消费物价回顾
!Nu<xq@! annual roll-forward basis 逐年延展方式
<A [E:*`* annual salary 年薪
&)8:h+&Z annual statement 年度报表；年度决算表
L;
T8?+ x Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
?i)f^O annuitant 年金受益人
!;EjB*& annuity 年金
k >F 'ypm annuity contract 年金合约
Ao&\E cIOT annuity on human life 人寿年金
,LTH;<zB) antecedent debt 先前的债项
?Eg (Gu.J ante-dated cheque 倒填日期支票
P7J>+cm anticipated expenditure 预期开支
S\''e`Eb"5 anticipated net profit 预期纯利
3 j! 3E anticipated revenue 预期收入
J1/?JfF anti-inflation measure 反通货膨胀措施
l/BLUl~z anti-inflationary stance 反通货膨胀立场
V_>\ 9m apparent deficit 表面赤字
!zux z apparent financial solvency 表面偿债能力
3b*cU}go apparent partner 表面合伙人
l*ayd>`~x application for personal assessment 个人入息课税申请书
4oK?-|=? application of fund 资金应用
W c,_RN- application to release as liquidator and to destruct the books of accounts and documents
@xQgY*f# 申请免除清盘人职务及毁灭帐簿与文件
` BDLW%aL appointed actuary 委任精算师
P1zKsY,l$< appointed auditor 委任核数师；委任审计师
r^h4z`:L appointed trustee 委任的受托人
'Hc-~l>D appointer 委任人
>C 7r:% apportioned pro rata 按比例分摊
{SwQ[$k=_ apportionment 分配；分摊
E_Im^a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N <f"] apportionment formula 分摊方程式
d1T,eJ} apportionment of estate duty 遗产税的分摊
eKgisY4# appraisal 估价；评估
[!!o-9b appreciable growth 可观增长
Acnl^x7Y1 appreciable impact 显着影响
| B. 0TdF appreciable increase 可观增长
&Q+Ln,(&L appreciation 增值；升值
nFE4qm appreciation against other currencies 相对其他货币升值
]d, S749(s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uvtF _P/ appreciation tax 增值税
hJwC~HG5 appropriation 拨款；拨用；拨付
1c<=A!"{ appropriation account 拨款帐目
# ?q&r_@ @ Appropriation Bill 拨款法案
$Z|f fc1 appropriation-in-aid system 补助拨款办法
=:D aS`~V approved assets 核准资产
)jkXS TZ approved basket stock 认可一篮子证券
I *x[:)X8 approved budget 核准预算
&C_' p {G approved charitable donation 认可慈善捐款
A]Y V s approved charitable institution 认可慈善机构
(7XCA,KTGI approved currency 核准货币；认可货币
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>^`G approved estimates 核准预算
Z-E `> approved estimates of expenditure 核准开支预算
jov:]Bi c approved overseas insurer 核准海外保险人
43={Xy approved overseas trust company 核准海外信托公司
Vm(1G8 a approved pooled investment fund 核准汇集投资基金
>tO`r.5u9 approved provident fund scheme 认可公积金计划
g)s{ IAVx approved provision 核准拨款
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@yH approved redeemable share 核准可赎回股份
+<xQM h8 approved regional stock 认可地区性证券
CamE' approved retirement scheme 认可退休金计划
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*+~9%8p approved subordinated loan 核准附属贷款
8wVY0oRnU arbitrage 套戥；套汇；套利
>Y_*%QGH_ arbitrageur 套戥者；套汇者
VYt!U arbitrary amount 临时款项
yHHt(GM|o arrangement 措施；安排；协定
OH5>vV 'i arrears 欠款
l5\"9 ,< arrears of pay 欠付薪酬
L:_bg8eD# arrears of revenue 逾期未收税款；逾期未收的帐项
pY _s*0_ articles of association 组织章程；组织细则；组织章程细则
d +X}cq= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S V v;q?jZ ascertainment of profit 确定利润
@O@GRq&V "Asia Clear" “亚洲结算系统”
S+'rG+NJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+n<k)E@>J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r *$Ner Asian Development Fund [ADF] 亚洲发展基金
Pcu#lWC$ Asian dollar bond 亚洲美元债券
YqP Q%
Asian dollar market 亚洲美元市场
io#&o;M< Asian dollar rate 亚洲美元利率
K N t t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
x9x E& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ccLq+a| asked price 沽盘；喊价；索价；卖方报价
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;b[QRmy assessable income 应评税入息
~er\~ kp assessable loss 应评税亏损
E<C&Cjz:H assessable profit 应评税利润
G:pEE:W[ assessable value 应评税值
\3'9Uz,OC assessed profit 估定利润
H ,+?
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4O;OjUI0a assessment 评税；评定；估价；评税单
!-N6l6N assessment number 评税编号；估价编号
V5GW:QT assessment of additional tax 补加税评税
} ~"hC3w assessment of performance 业绩评估；实绩评价
={5#fgK> Assessor 评税主任
;x:rZV/ asset price bubbles 资产价格泡沫
_R.B[\r @ asset-backed securities 具资产保证的证券
vfl5Mx4 assets accretion 资产增值
e.@uhB. assets and liabilities 资产与负债
s/7 A7![ assets betterment statement 资产递增表；资产改进表
KN ?6;G{ assets lending 实物放款；有抵押贷款
uk v tQz) assets of the company passing on the death 死者去世时转移的公司资产
oyNSh8c7c assets pledged as security for liabilities 用作负债抵押的资产
B Ce|is0 assets portfolio 资产投资组合
x7vctjM| assets price 资产价格
BWrv%7 assets quality 资产质素
Pt&(npjN, assets realization 资产变现
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j$lDJS assets refinancing arrangement 资产再集资安排
rp6q?3=g assets securitization 资产证券化
M/q E2L[y assets situated outside Hong Kong 在香港以外地方的资产
vjQb%/LWl assets stripping 削减资产；拆卖资产
V^hE}`>z& assets value 资产值
' j6g G assignee 承让人
ZxlAk+<] assignment 转让；转让书；转让契
?UK|>9y}Z assignment of interest 权益转让
KAsS [ assignment of letters patent and trade mark 专利证书及商标转让
9 _QP !, assignment of property 物业转让；物业转让书
-AhwI assignment right 转让权
`u.t[ assignor 转让人
QT9n,lX associate 有联系的人；有关连人士；相联者；合伙人；联系人
lip [n;Ir> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xS7$%w[' associate member 附属会员
3d-%>?-ee associated body corporate 相联法人团体
+uBLk0/)> associated company 相联公司；联属公司
0<8XI>.3D associated corporation 相联法团
6<'r G'' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P
i Fm| 公认会计师公会〔英国〕
nOQa_G]Gz Association of Futures Exchange Brokers 香港期货经纪协会
3SSm5{197 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?KITC;\\ association of underwriters 承保人组织
>7roe []-| assumption of control 接管
Wd0 [%`dq assurance 担保；保险；转易；转易书
#/NS&_Ge0s assurance of interest 权益的转易
[HN|\afz at 19XX price 按一九ＸＸ年价格计算
~GuMlV8 at a discount 按赔价计算；按贴水价格计算；打折扣
(ZL sB{r^ at a premium 按溢价计算；按升水价格计算
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Y at call 通知付款；按通知
q8:{Nk at constant market price 按固定市价计算
NZN- ^ > at constant price 按固定价格计算
hI pKJ&hm at cost 按成本计算
Omi ^>c4G at current market price 按当时市价计算；按现时市价计算
j#0j)k2Q at current price 按当时价格计算；按现时价格计算
dY " }\v6 at factor cost 按要素成本计算；按生产要素成本计算
M HL("v(@B at money-of-the-day price 按付款当日价格计算
AM} brO at or better 按指定或较佳价位〔买卖指令〕
G5D2oQa=8 at par 按面值计算；平价
ec Oy6@UDY at sight 见票即付
1! p/6 at the close 按收市盘
sA9 &/p/ at the opening 按开市盘
m-T~fJ attestation 见证；见证条款
A =Dhod at-the-money option 平价期权
p. fF}B attorney 受权人；受托代表人
e75UMWaeC attornment 新拥有人承认书
.bf<<+'o attributable profit 可归属利润
`>D9P_Y"jI attributable share value 可归属股份价值
5FC4@Ms` Auckland Stock Exchange 奥克兰证券交易所
*m+5P r`7 auction 拍卖
<B /5J:o< auctioneer 拍卖商
NYABmI/0c audit 审计；核数
xx*2? i Audit Commission 审计署
iA!7E;o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
S bsouGD,{ 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〕
+Ra3bj l audit review 帐目审查
+VE U:1Gt Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W[NEe,.> audited account 审计帐目；经审计的帐目
I~'*$l audited annual account 经审计的周年帐目
Q\{x)|{$ audited balance sheet 经审计的资产负债表
*jzLFuWIG auditor 核数师；核数主任；审计师
p4V qV6LwD auditor's certificate 核数师证明书；审计师证明书
&jV_"_3n auditor's report 核数师报告；审计师报告
LT+3q%W.UC Aussie bond 澳元债券
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k> austerity budget 紧缩预算
__p_8P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*i$ePVU Australia All Ordinaries Index 澳洲所有普通股票指数
Bk|K %K Australian Dollar [AUD] 澳元
Z\>, ),O Australian Options Market 澳大利亚期权市场
`PI(%N Australian Securities Commission 澳洲证券事务监察委员会
v4*rPG v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
f?Bj _z Australian Stock Exchange 澳大利亚证券交易所
5 HV)[us Austrian Schilling [ATS] 奥地利先令
i cUT<@0 authentication 认证；鉴证
p4X{ "Z\mn authority to purchase 委托购买证；委购书
ul5|.C authorization 认可；核准；授权；授权书
E\2Ml@J authorization by direction 指示授权
#y"=Cz=1u7 authorization by instruction 指令授权
J/ D|4fC authorization by warrant 令状授权
7CvD'QW / authorization of unit trust 单位信托的认可
~el-*=<m authorized agent 指定代理人
b_$ 1f > authorized capital 法定资本
FT\?:wpKa authorized clerk 出市员
Ruh)^g authorized dealer 认可交易商
9\O(n> authorized financial institution 认可财务机构
es.CLkuD7Y authorized fund 认可基金
0.(<'!"y authorized fund house 获授权的基金公司；认可基金公司
rjojG59U> authorized institution 认可机构
(L 69 { n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*FgJ|y6gk authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yFIIX=NC authorized insurer 获授权保险人；获认可承保人
:.IN?X authorized investment 特准投资项目
~I_owCVZ authorized person 获授权人
=fG:A(v%} authorized representative 获授权代表
-$4kBYC l+ authorized share capital 法定股本
~a+NJ6e1 automated quotation system 自动报价系统
z?.(3o LT Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}Zl"9A#K 自动交易系统〔香港期货交易所有限公司〕
-Wo15O" automatic adjustment mechanism 自动调整机制
a5wDm automatic adjustment system 自动调整系统
C B}BQd Automatic Clearing House 自动票据交换所
yqcM(,0] automatic exchange rates accumulation system 自动化汇率累集系统
juno.$
6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h
W.2p+ automatic teller machine [ATM] 自动柜员机
r+g jc?Ol autopay 自动转帐
l)@:T|)c available assets 可用资产
g6 ' !v available fiscal reserve 现存财政储备
!= zx available profit 可用利润
pt!'v$G/* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<f%/px%1 average 平均；平均数；海损
L$JI43HZ average basic salary 平均基本薪金
E$S`6+x`:a average consumer expenditure 平均消费开支；一般消费开支
#( uj$[o average cost 平均成本
%Y',|+A rx average cost of land production 增辟土地平均成本
yq* Jd TF average daily turnover 平均每日成交额
%8D?$v"#Z average daily wage rate 平均每日工资率
b(T@~P/ average expenditure pattern 平均开支模式
s v=^k(d3 average growth rate 平均增长率
w~-X>~ } average net fixed assets 固定资产平均净值
.uDM_ 34 average of relatives 相对价格平均数
euZ(}+N& average price 平均价格
e[4V%h average propensity to consume 平均消费倾向；一般消费倾向
BI/y<6#rR average propensity to save 平均储蓄倾向；一般储蓄倾向
&>=#w"skb6 average rate 平均率
&z k sRX average revenue 平均收入；平均收益
p lku-O;] average stock 平均库存；平均存货
/.ZaE+ average yearly rent 平均年租
22vq=RO7Z avoidance of double taxation 避免双重课税
P`2&*2, avoidance of tax 避税
