A:
no e b f A share Ａ股；甲类股份
Q,ZkeWQ7% abatement of tax 减税；减扣免税额
R/yPZO-U ABN AMRO Bank N.V. 荷兰银行
(M4]#5 above-the-line expenditure 线上项目支出；经常预算支出
C,V|TF.i2 above-the-line receipt 线上项目收入；经常预算收入
)tJL@Qo ABSA Asia Limited 南非联合亚洲有限公司
77)OW $G absolute change 绝对数值变更
3xc:Y>
*` absolute expenditure 实际开支
0^-z?Kb<} absolute guideline figure 绝对准则数字
mm3zQ!2j. absolute interest 绝对权益
A)= X?x absolute order of discharge 绝对破产解除令
@oUf}rMiDa absolute profit margin 绝对利润幅度
Lx9 hq7< absolute value 实值；绝对值
AEBw#v!,o absolutely vested interest 绝对既得权益
L2:oZ&:u`J absorbed cost 已吸收成本；已分摊成本
e,P Q)1 absorption 吸收；分摊；合并
;""-[4C absorption rate 吸收率；摊配率；分摊率
= .fc"R|<K ACB Finance Limited 亚洲商业财务有限公司
8f5%xY $ acceptable form of reciprocity 合理的互惠条件
<6~/sa4GN acceptable rate 适当利率；适当汇率
`PXoJl acceptance agreement 承兑协议
!.x=r acceptance for honour 参加承兑
**"zDY*?W acceptor 承兑人；接受人；受票人
#sozXza\G acceptor for honour 参加承兑人
A0'tCq]?0 accident insurance 意外保险
cuJ / Vc Accident Insurance Association of Hong Kong 香港意外保险公会
gEX:S(1 QP accident insurance scheme 意外保险计划
k
i~Raa/e accident year basis 意外年度基准
":5~L9&G accommodation 通融；贷款
uOy\{5s8 accommodation bill 通融票据；空头票据
Ke'YM{ accommodation party 汇票代发人
oY|
(M_; account balance 帐户余额；帐户结余
`K1PGibV account book 帐簿
y TMGISX5 account collected in advance 预收款项
cx,u2~43A& account current book 往来帐簿
,i1 fv
" account of after-acquired property 事后取得的财产报告
%a%+!wX0x account of defaulter 拖欠帐目
DR#3njjEC account payable 应付帐款
M}_M_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
0nF>zOmc account receivable 应收帐款
BbXmT"@ account receivable report 应收帐款报表
^v ()iF
! account statement 结单；帐单；会计财务报表
IFHgD}kp%# account title 帐户名称；会计科目
:Map,]]B_ accountant's report 会计师报告
CJ37:w{%*Y Accountant's Report Rules 会计师报告规则
n=<q3}1Jej accounting and auditing procedure 会计与审计程序；会计与核数程序
,58kjTM Accounting Arrangements 《会计安排》
G5C#i7cpm accounting basis 会计基础
oW` *FD accounting by Official Receiver 破产管理署署长呈交的帐目
|qFN~ ! Accounting Circular 《会计通告》
476M` gA accounting class 会计类别
= m!! accounting date 记帐日期；会计结算日期
pJ<)intcbE accounting for money 款项核算
KV3+}k Accounting Officer 会计主任
:{ e`$kz accounting period 会计报告期；会计期
.>cL /KaP accounting policy 会计政策；会计方针
2l;ge>D J accounting practice 会计惯例
c;A
ew! accounting principle 会计准则
0:nt#n~_ accounting record 会计记录
I+-Rs2wb accounting report 会计报告
IrVM|8vT3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|G5=>W Accounting Society of China 中国会计学会
?L.p9o-S0 accounting statement 会计报表
# oS accounting system 会计制度；会计系统
vM$#m1L ? accounting transaction 会计事项；帐务交易
LQuYCfj| accounting treatment 会计处理
o>!~*b';g, accounting year 会计年度
(rCPr,@0 accretion 增值；添加
**
"s~ accrual 应计项目；应累算数目
\n( 'KVbf accrual basis 应计制；权责发生制
JN9H T0 accrual basis accounting 应计制会计；权责发生制会计
w^vK7Z
1$ accrue 应累算；应计
8I|1P l accrued benefit 应累算利益
*8(t y%5F0 accrued charges 应计费用
TO8\4p*tE accrued cumulative preference share dividend 应累算的累积优先股股息
0Mzc1dG: accrued expenses 应累算费用
}pU!1GsO accrued interest payable 应付利息；应计未付利息
et7 T)(k0 accrued interest receivable 应收利息；应计未收利息
p5D3J[?N accrued right 累算权益
yM\tbT/l accruing profit 应累算的利润
$(!D/b vJ accumulated fiscal reserve 累积财政储备
Y?q*hS0!H accumulated profit 累积利润；滚存溢利
2R~=@ accumulated reserve 累积储备
5 }(YMsUb accumulation of surplus income 累积收益盈余
(,Zz&3
AV acquired assets 既得资产
1[,#@!k@ acquisition 收购；购置；取得
Ib<5u acquisition cost 购置成本
o8yEUnqN acquisition expenses 购置费用
~vvQz" acquisition of 100% interest 收购全部股权
?PH}b?f4 acquisition of control 取得控制权
xHR+(( acquisition of fixed assets 购置固定资产
m/"=5*pA acquisition of shell “买壳”
& dHm!b acquisition price 收购价
F'T=
Alf
act of God 天灾
D6 @4 acting partner 执事合伙人
>H]|A<9u( active market 买卖活跃的市场；交投畅旺的市场；旺市
g#bfY=C active partner 积极参与的合伙人
A/W7 ;D active trading 交投活跃
{e!uvz,e actual circulation 实际流通
ps4W wk( actual cost 实际成本
B[k+#Y YY actual expenditure 实际开支；实际支出
LxYM "_1A; actual income 实际入息；实际收入；实际收益
2&G1 Q'! actual market 现货市场
azATKH+j actual price 现货价；实际价格
QI^8b\36 actual profit 实际利润
_yXe X actual quotation 实盘；实际价位；实际报价
71,0v`Z< actual year basis 按实际年度计算
t,as{.H{h actuals 实货
M,dz f
actuarial investigation 精算调查
d1LTyzLr actuarial principle 精算原则
r 5 $?4t actuarial report 精算师报告
/ A`zy Actuarial Society of Hong Kong 香港精算学会
DG%%] actuarial valuation 精算师估值
2ucsTh@ actuary 精算师
APOU&Wd ad referendum agreement 暂定协议；有待覆核的协定
*p<5(-J3 ad valorem duty 从价税；按值征税
g {f >j d ad valorem duty system 从价税制
[OToz~=) ad valorem fee 从价费
Z6
|'k:R8 ad valorem tariff 从价关税
qS`|=5f additional allowance 额外免税额
`0i}}Zo additional amount for unexpired risk 未过期风险的额外款额
oew]ijnB additional assessable profit 补加应评税利润
"vHAp55B{ additional assessment 补加评税
M%dl?9pbq additional commitment 额外承担
3[g++B."pC additional commitment vote 额外承担拨款
eDMwY$J
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jn3|9x additional dependent parent allowance 供养父母额外免税额
1Z{p[\ k additional provision 额外拨款
)@&?i. additional stamp duty 附加印花税
d?+oT0pCH additional tax 补加税罚款；补加税款
bT6)(lm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ff+9(P>* adjudged bankrupt 被裁定破产
=2V;B adjudicated bankrupt 裁定破产人
q .K$b adjudication fee 裁定费；评定印花税额手续费；评估契据费
ClVpb e w adjudication of bankruptcy 裁定破产；宣告破产
,h(+\^
?, adjudication of insolvency 裁定无力偿还债务
^# g;" K0 adjusted actual 经调整的实数；调整后的实数
z4%F2Czai& adjusted current assets 经调整的流动资产；调整后的流动资产
9tW .}5V adjusted figure 经调整的数字；调整后的数额
R)d 7b,_Yd adjusted liabilities 经调整的负债；调整后的负债
l+kg4y adjusted loss 经调整的亏损；调整后的亏损
?9h o| adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
^T
J adjusted profit 经调整的利润；调整后的利润
XIW: Nk!S adjusted surplus 经调整的盈余额；调整后的盈余额
7bW!u*v-c adjusted value 经调整的价值；调整后的价值
)|1JcnNSa adjustment 调整；修订；理算〔保险〕
y5t Ap adjustment centre 调剂中心
FZI 4?YD?< adjustment lag 调整过程的时间差距；调整时差
S5JR`o
adjustment mechanism 调整机制
ezy5Jqk5% adjustment of loss 亏损调整
K*i1! "w adjustment process 调整过程；调整程序
Ac(Vw% adjustment range 调整幅度
Hbj:CViYq administered exchange rate 受管制汇率
#YMp,i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hx;kEJ administration expenses 行政费用
^cXL4*_= administration fee 手续费；行政费
|@9I5Eg)iE administration in bankruptcy 破产管理
<("w'd} administration order 遗产管理令
s 7cyo
] administrator 管理人；遗产管理人
wN0OAbtX' administrator of the estate 遗产管理人
zNTu j p admission of debt 债项承认书
.L|ax).D admission of proof 接纳债权证明
(+v*u ]w4 advance 放贷款项；垫付款项；预支款项；预付款项
wuC tg= advance account 暂支帐目；预付款帐户
[";5s&)q advance compensation 预付补偿金
7%x+7 advance from shareholder 股东垫款
tcdn"]#U advance pending reimbursement 预支以待日后付还
^%/5-0?xE advanced economy 先进经济体系
aI#n+PW advancement 预付；预付财产
' ah0IYe advances warrant 垫款令
U[ungvU1U advancing 贷出
?cxK ~Y\ adverse balance 逆差
s
!vROJ adverse exchange 逆汇
wLp
t2 b8S advertisement addressed to shareholders 在报章刊登的致股东通告
Tsp-] -) advice for collection 托收通知书
sN) .Jo advice of drawing 提款通知书；汇票通知书
PvBbtC-9b advice of payment 付款通知
3jVm[c5%] Advisory Committee [Securities and Futures Commission]
)'CEWc% 谘询委员会〔证券及期货事务监察委员会〕
]|BSX-V.%i Advisory Committee on Diversification 经济多元化谘询委员会
5K-)X9z? affidavit 誓章；遗产申报誓章
) CTM affidavit of no receipt 述明无收款的誓章
e*Med)tc^$ affiliate 联号；联营公司；附属公司
1KR|i" affiliated company 附属公司；联号；联营公司
&>b1ES.> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;l4 \^E1 affordability 负担能力
~0{Kga African Development Bank [AfDB] 非洲开发银行
32F GDM after-acquired property 事后取得的财产
pNWp3+a' after-hours dealing 市后交易
Iba L.t\> after-tax profit 税后盈利；税后利润；税后溢利
_Cs}&Bic_ agency agreement 代理协议
T/6=A$4
# agency expenses 代理机构的开支
TmZ[?IL, agency fee 代理费
6(^9D_"@ Agency Law 《代理法》
w1G .^ agent 代理人；承销人
d iL l>z agent of company 公司代理人
lH>XIEj agent's fee 代理人费；经纪费
0qUap*fvC aggregate 总计；总数；总体数字
1}M.}G2u/ aggregate amount 总款额；总额
#iDFGkK / aggregate assets and liabilities 总体资产与负债
! HC<aWb aggregate at constant price 按固定价格计算的总体数字
YYh_lAS> aggregate demand 总需求
Czxrn2p/ aggregate gross position 总持仓量
cY]Y8T) aggregate limit 总限额
<~*Ol+/ aggregate of salaries tax 合计薪俸税
Y- -8v#t aggregate performance 总体表现；总体业绩
kw}1 CXD aggregate supply 总体供应
4^^rOi0 aggregate surplus 总盈余
u\? u 4 aggregate total 整体总额
eV%bJkt. aggregate value 总值；合计价值
i)3\jO0&GU aggregated basis 合计基准
ghj ~r aggregated net chargeable income 合计应课税入息实额
jP'b! 4 aggregation 合并计算；合计；总和
E-iBA (H aggregation of incomes of husband and wife 夫妇入息合并计算
`\0a5UFR aggregation of property 财产的总和
K! j*:{ agio 差价；贴水
{\z r_v`g Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
=Q />g 6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3:#rFb 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
mnj A8@1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eF1%5;" W 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
T$;XJx Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p00 A cUTq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
IW _D$pq agreement for a settlement 授产协议
<~+ agreement for assignment 转让协议
N+75wtLy& agreement for sale 售卖协议；买卖协议
&/?j MyD@ agreement for sale and purchase 买卖协议
h'KtG<+ agreement for the payment of interest 支付利息协议
.U%"oD agreement for the repayment of money 还款协议
KHN
,SB agreement of reinsurance 再保险协议
} O Agricultural Bank of China 中国农业银行
mK4|=Q air passenger departure tax 飞机乘客离境税
;BVhkW A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j!)p NZW.< airport tax 机场税
LTc t0Gh alcohol duty 酒精税
db~ :5#* alienation 让与；让渡；转让
O+j:L alimony 生活费；赡养费
:n9^:srGZH All Ordinaries Index [AOI] 所有普通股指数
N|S xAg all risks 全险；综合险
`ayc YoD All Sales Record for Stock Market 《股票市场成交报告》
VC7F#a*V Allied Capital Resources Limited 新联财务有限公司
8m<<tv. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%MNV 5UA[w allocation letter 拨款信件
MT0{hsuK9 allocation of fund 分配款项；预留款项
R*m" '|U allocation of profit 利润分配；溢利分配
= h( n+y< allocation warrant 拨款令
&Z!2xfQy> allotment 分配；配股
s+- aHn allotment notice 股份配售通知；配股通知
)&Bv\Tfjt allotment of shares 股份分配
j}l8k@f allowable 可获宽免；免税的
3>Snd9Q allowable business loss 可扣除的营业亏损
;~1JbP allowable expenses 可扣税的支出
w'XgW0j{ allowance 免税额；津贴；备抵；准备金
efR$s{n! allowance for debts 债项的免税额
=rF8[Q0K allowance for depreciation by wear and tear 耗损折旧免税额
[+z:^a1?V allowance for funeral expenses 殡殓费的免税额
3kY4V*9@- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Bdepvc}[# allowance for repairs and outgoings 修葺及支出方面的免税额
ZRfa!9vl allowance to debtor 给债务人的津贴
):
C4}&l alteration of capital 资本更改
|9eY
R alternate trustee 候补受托人
2A+,. S_!x amalgamation 合并
p\ S3A( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J }CK|} ambit of charges 征税范围；收费范围
au* jMcq amended valuation 经修订的估值
1+($"$ZC&B American Commodities Exchange 美国商品交易所
eS:e#> ( American Express Bank Limited 美国运通银行
d2sq]Q American Stock Exchange 美国证券交易所
^mQfXfuL amortization 摊销
y@_?3m7B= amount due from banks 存放银行同业的款项
It-*CD9
amount due from banks abroad 存放海外银行同业的款项
LP /4e` amount due from holding companies 控股公司欠款
fM.|#eLi amount due from local banks 存放本港银行同业的款项
k^jCB>b amount due to banks 银行同业的存款
s#ZH.z@J amount due to banks abroad 海外银行同业的存款
P.DWC'IBN amount due to holding companies 控股公司存款
?F {xDfqw amount due to local banks 本港银行同业的存款
^j}sS!p amount due to outport banks 外埠银行同业的存款
{m:R v&T amount for note issue 发行纸币的款额
t@M] ec amount of bond 担保契据的款额
IIiN1
Lu,5 amount of consideration 代价款额
iZk``5tPE amount of contribution 供款数额
4V8wB}y7e amount of indebtedness 负债款额
[rU8
#4.
amount of principal of the loan 贷款本金额
)n@ 3@NV amount of rates chargeable 应征差饷数额
q(^J7M) amount of share capital 股本额
2"mj=}y6 amount of sums assured 承保款额
Ms)zEy>[Ql amount of variation 变动幅度
F9r*ZyNlx amount of vote 拨款数额
vy2aNUmt amount payable 应付款额
\-w s[ amount receivable 应收款额
V.:A'!$# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Dj"=kL0 analysis 分析
^iS:mt ancillary risk 附属风险
vW3Z u B annual account 周年帐目；周年帐目报表；年度决算；年结
} 4%)m annual accounting date 年结日期
\}NWR{= annual allowance 每年免税额；年积金；年度津贴；年津
HH@xn d annual balance 年度余额
K9'*q3z annual disposable income 每年可动用收入
a=VT |CX[ annual estimates 周年预算
x`i`] 6q annual fee 年费
yVzg<%CR^ annual general meeting 周年大会
:G/]rDtd annual growth rate 年增率；每年增长率
|LH*)GrD*t annual long-term supplement 长期个案每年补助金
uf] $@6) annual pensionable emolument 可供计算退休金的年薪
caD;V( annual report 年报
pUG fm Annual Report on the Consumer Price Index 《消费物价指数年报》
P@`"MNS annual return 周年报表；周年申报表；每年报税表格
*?Ef}:] Annual Return Rules 《周年报表规则》
NI:N
W-! annual review of consumer prices 每年消费物价回顾
^I?y\:. annual roll-forward basis 逐年延展方式
L-{r*ccIW annual salary 年薪
rF3]AW( annual statement 年度报表；年度决算表
#)}bUNc' 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
|/s 2AzDD annuitant 年金受益人
{ ][7N p!y annuity 年金
~')t1Ay s annuity contract 年金合约
F6 VIH( annuity on human life 人寿年金
\ZZy`/~z*7 antecedent debt 先前的债项
rd4'y~#S ante-dated cheque 倒填日期支票
Wb4{*~ anticipated expenditure 预期开支
5 >Yd\(`K anticipated net profit 预期纯利
h xJgxM anticipated revenue 预期收入
-wMW@:M_ anti-inflation measure 反通货膨胀措施
Hd`p_?3] anti-inflationary stance 反通货膨胀立场
Nj&%xe>]. apparent deficit 表面赤字
^|(4j_.(e apparent financial solvency 表面偿债能力
+ Z 2<spqG apparent partner 表面合伙人
KXCmCn
application for personal assessment 个人入息课税申请书
vaJX X application of fund 资金应用
h ]$?~YE application to release as liquidator and to destruct the books of accounts and documents
dU3 >h[q 申请免除清盘人职务及毁灭帐簿与文件
8;&S9'ci appointed actuary 委任精算师
Vp"Ug,1 appointed auditor 委任核数师；委任审计师
D#}Yx]Q1 appointed trustee 委任的受托人
U C/2&7 ? appointer 委任人
$!C+i"q$ apportioned pro rata 按比例分摊
cY'To< v apportionment 分配；分摊
[j U Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lILtxVBO2o apportionment formula 分摊方程式
,!u@:UBT apportionment of estate duty 遗产税的分摊
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m87cR~ appraisal 估价；评估
: ";D.{|| appreciable growth 可观增长
~7WXjVZ appreciable impact 显着影响
#ic 2ofI appreciable increase 可观增长
]Ja8i%LjOG appreciation 增值；升值
w?W e|x3 appreciation against other currencies 相对其他货币升值
:P~&
b P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^6y 4!='ci appreciation tax 增值税
B& k T# appropriation 拨款；拨用；拨付
f.)F8!! appropriation account 拨款帐目
Mr,y| Appropriation Bill 拨款法案
H-KwkH`L4 appropriation-in-aid system 补助拨款办法
`G0rF\[ approved assets 核准资产
mX.3R+t approved basket stock 认可一篮子证券
I 4f approved budget 核准预算
Mq lo:7
^F approved charitable donation 认可慈善捐款
3b\8907 approved charitable institution 认可慈善机构
mCNf]Yz approved currency 核准货币；认可货币
1za 'u_ approved estimates 核准预算
,xD*^>! approved estimates of expenditure 核准开支预算
x$ J.SbW approved overseas insurer 核准海外保险人
*@n3>$ approved overseas trust company 核准海外信托公司
iZ6C8HK&& approved pooled investment fund 核准汇集投资基金
\(U " _NPp approved provident fund scheme 认可公积金计划
T_tDpq_| approved provision 核准拨款
f"<@6Axq approved redeemable share 核准可赎回股份
PeUd approved regional stock 认可地区性证券
j*~dFGl) approved retirement scheme 认可退休金计划
OK?3,<x approved subordinated loan 核准附属贷款
rspoSPnY1 arbitrage 套戥；套汇；套利
@))}\: arbitrageur 套戥者；套汇者
qTh='~m4[ arbitrary amount 临时款项
ka)LK@p6 arrangement 措施；安排；协定
^ lc}FN arrears 欠款
:`u&TXsu arrears of pay 欠付薪酬
K[>@'P}y arrears of revenue 逾期未收税款；逾期未收的帐项
UtBlP+bE?y articles of association 组织章程；组织细则；组织章程细则
i,Wm{+H-O Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3 s_k>cO= ascertainment of profit 确定利润
Q}?N4kg "Asia Clear" “亚洲结算系统”
Xm=^\K3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f,HzrHax Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
io r [v Asian Development Fund [ADF] 亚洲发展基金
#+Yp^6zg Asian dollar bond 亚洲美元债券
Sa?5iFg Asian dollar market 亚洲美元市场
syW9Hlm Asian dollar rate 亚洲美元利率
M?~<w)L} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`KJYm|@ i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{[t"O u asked price 沽盘；喊价；索价；卖方报价
n]C%(v!u3 assessable income 应评税入息
=Q8H] F assessable loss 应评税亏损
8Z4?X% assessable profit 应评税利润
7l#2,d4 assessable value 应评税值
&QOWW} assessed profit 估定利润
*&dW\fx assessed value 经评估价值
q]i(CaKh assessment 评税；评定；估价；评税单
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5qa:< assessment number 评税编号；估价编号
9oz (=R assessment of additional tax 补加税评税
,D@ ;i assessment of performance 业绩评估；实绩评价
f5yux}A{ Assessor 评税主任
_{c|o{2sj asset price bubbles 资产价格泡沫
&I}T<v{f asset-backed securities 具资产保证的证券
Q) ,3&4pM assets accretion 资产增值
NB
W%.z assets and liabilities 资产与负债
[cQ<dVaTX assets betterment statement 资产递增表；资产改进表
B=gsd0^ ] assets lending 实物放款；有抵押贷款
|j~EV~A J assets of the company passing on the death 死者去世时转移的公司资产
UrhM)h?% assets pledged as security for liabilities 用作负债抵押的资产
Z '}(t, assets portfolio 资产投资组合
Vy%
:\p+ assets price 资产价格
wsJ%*
eYf assets quality 资产质素
#mRFU A assets realization 资产变现
,bVS. A'o assets refinancing arrangement 资产再集资安排
xjK_zO*dLq assets securitization 资产证券化
^#BGA|j assets situated outside Hong Kong 在香港以外地方的资产
% L ># assets stripping 削减资产；拆卖资产
"0'* q<8 assets value 资产值
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%W\RHxo assignee 承让人
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EE'n assignment 转让；转让书；转让契
s !hI:$J. assignment of interest 权益转让
Cl t5 assignment of letters patent and trade mark 专利证书及商标转让
,jbGM&.C assignment of property 物业转让；物业转让书
%0NkIQ`C assignment right 转让权
zY1s7/$ i assignor 转让人
=CKuiO.j associate 有联系的人；有关连人士；相联者；合伙人；联系人
5i4V 5N>3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
AvrL9D associate member 附属会员
'wz\tT ^ associated body corporate 相联法人团体
o=-Vt,2{ associated company 相联公司；联属公司
b\?7?g associated corporation 相联法团
ljYpMv.>xG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
aVppOxA 公认会计师公会〔英国〕
-3G 4vRIo Association of Futures Exchange Brokers 香港期货经纪协会
_)zmIB( }m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ws>WA{]gq association of underwriters 承保人组织
BSfm?ku" ! assumption of control 接管
tM^; ?HL] assurance 担保；保险；转易；转易书
*gd?>P7\0 assurance of interest 权益的转易
<Qce x3 at 19XX price 按一九ＸＸ年价格计算
)+n,5W at a discount 按赔价计算；按贴水价格计算；打折扣
JQ"`9RN b at a premium 按溢价计算；按升水价格计算
U/X|i / at call 通知付款；按通知
eP q13!FC/ at constant market price 按固定市价计算
ceb s.sF: at constant price 按固定价格计算
g V"qV at cost 按成本计算
=f4[=C$&` at current market price 按当时市价计算；按现时市价计算
<G~} N at current price 按当时价格计算；按现时价格计算
&2io^A P at factor cost 按要素成本计算；按生产要素成本计算
TvunjTpaj at money-of-the-day price 按付款当日价格计算
ceFsGdS at or better 按指定或较佳价位〔买卖指令〕
(odR'# at par 按面值计算；平价
r zM Fof at sight 见票即付
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%{ i(d at the close 按收市盘
%XP_\lu] at the opening 按开市盘
D!bKm[ T attestation 见证；见证条款
n+{HNr at-the-money option 平价期权
~K~b`|1 attorney 受权人；受托代表人
qIbg
4uE attornment 新拥有人承认书
K\{b!Cfr^ attributable profit 可归属利润
<+AI t attributable share value 可归属股份价值
aO.\Qe+j Auckland Stock Exchange 奥克兰证券交易所
aho'|%y) auction 拍卖
H96BqNoO auctioneer 拍卖商
V~(EVF{h audit 审计；核数
Gn bfy4Z Audit Commission 审计署
`fBG ~NDw Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-}{%Q?rYj 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〕
qQfqlD< audit review 帐目审查
#XTY7,@ P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[3O^0-:6E audited account 审计帐目；经审计的帐目
$ Wit17j audited annual account 经审计的周年帐目
r] A" Og_U audited balance sheet 经审计的资产负债表
}P <Qz^sr_ auditor 核数师；核数主任；审计师
1~}m.ER auditor's certificate 核数师证明书；审计师证明书
yZYK wKG auditor's report 核数师报告；审计师报告
Ps U9R#HL1 Aussie bond 澳元债券
L`9TB"0R+ austerity budget 紧缩预算
UL86-R! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L5"8G,I Australia All Ordinaries Index 澳洲所有普通股票指数
'[Mlmgc5 Australian Dollar [AUD] 澳元
#yW.o'S + Australian Options Market 澳大利亚期权市场
YfE>Pn'r Australian Securities Commission 澳洲证券事务监察委员会
$[Tt#CJ w Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9z5\*b s Australian Stock Exchange 澳大利亚证券交易所
v5(q) h Austrian Schilling [ATS] 奥地利先令
!p }`kG authentication 认证；鉴证
H>60D|v[ authority to purchase 委托购买证；委购书
{S[I_\3 authorization 认可；核准；授权；授权书
ry.;u*F authorization by direction 指示授权
p"Ot5!F > authorization by instruction 指令授权
Jy \2I{I' authorization by warrant 令状授权
G 9DJa_]X authorization of unit trust 单位信托的认可
9 YP*f authorized agent 指定代理人
LnP3z5d( authorized capital 法定资本
U't E^W authorized clerk 出市员
\Sg<='/{L; authorized dealer 认可交易商
kTnOmA w authorized financial institution 认可财务机构
>qR7'Q wP authorized fund 认可基金
vB[~pQ;Z authorized fund house 获授权的基金公司；认可基金公司
*_`76`cz%X authorized institution 认可机构
&^ V~cJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_i5mC,OffN authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U?gl"6x authorized insurer 获授权保险人；获认可承保人
tbtI1"$ authorized investment 特准投资项目
C>.e+ V+': authorized person 获授权人
9 |'
|BC authorized representative 获授权代表
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aCf #q authorized share capital 法定股本
|#{- .r6Y] automated quotation system 自动报价系统
EQ4#fAM) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'eD J@4Xm 自动交易系统〔香港期货交易所有限公司〕
9]"S:{KSCn automatic adjustment mechanism 自动调整机制
ac9qj automatic adjustment system 自动调整系统
v @:~mwy Automatic Clearing House 自动票据交换所
kr%2 w automatic exchange rates accumulation system 自动化汇率累集系统
XC=%H' p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pX@Si3G` automatic teller machine [ATM] 自动柜员机
m23+kj)+VY autopay 自动转帐
g3Z:{@m available assets 可用资产
l
:/&E 6 9 available fiscal reserve 现存财政储备
,Du@2w3Cq available profit 可用利润
N;uUx#z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?a
S% average 平均；平均数；海损
W+_ R hJ average basic salary 平均基本薪金
{9L 5Q average consumer expenditure 平均消费开支；一般消费开支
CdY8 #+"
average cost 平均成本
]<1HM"D average cost of land production 增辟土地平均成本
oizT-8i@N average daily turnover 平均每日成交额
c! @F average daily wage rate 平均每日工资率
U#bl=%bF average expenditure pattern 平均开支模式
#O" average growth rate 平均增长率
["}A
S: average net fixed assets 固定资产平均净值
eqq`TT#Z average of relatives 相对价格平均数
*l{yW"Su average price 平均价格
g?B 3!,!9 average propensity to consume 平均消费倾向；一般消费倾向
MU'@2c average propensity to save 平均储蓄倾向；一般储蓄倾向
zF8'i=b& average rate 平均率
'Y.Vn P&H average revenue 平均收入；平均收益
Mi ; gl m average stock 平均库存；平均存货
wJ gX/W average yearly rent 平均年租
n-$VUo avoidance of double taxation 避免双重课税
s2FngAM;f avoidance of tax 避税
