A:
FI @kE19 A share Ａ股；甲类股份
6?'; ip abatement of tax 减税；减扣免税额
^7Ebg5< ABN AMRO Bank N.V. 荷兰银行
c`}YL4 above-the-line expenditure 线上项目支出；经常预算支出
J ql$
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Jq:Wt+a ABSA Asia Limited 南非联合亚洲有限公司
qFp]jbU absolute change 绝对数值变更
GPrq( absolute expenditure 实际开支
a+B3`6 absolute guideline figure 绝对准则数字
xB_7 8X1 absolute interest 绝对权益
S]ed96V v absolute order of discharge 绝对破产解除令
l'1_Fb absolute profit margin 绝对利润幅度
*-3*51 jW absolute value 实值；绝对值
'#Q\p6G&_ absolutely vested interest 绝对既得权益
WtlLqD!_D absorbed cost 已吸收成本；已分摊成本
&x3R+(H { absorption 吸收；分摊；合并
UW Px|]RC absorption rate 吸收率；摊配率；分摊率
Ow {NI-^K ACB Finance Limited 亚洲商业财务有限公司
#[]B:
n6 acceptable form of reciprocity 合理的互惠条件
]4Q~x acceptable rate 适当利率；适当汇率
# ';b>J acceptance agreement 承兑协议
),@m
3wQ acceptance for honour 参加承兑
c3 )6{ acceptor 承兑人；接受人；受票人
2UMX%+ "J acceptor for honour 参加承兑人
8# | PJc accident insurance 意外保险
n[7 = Accident Insurance Association of Hong Kong 香港意外保险公会
@`nU=kY/ accident insurance scheme 意外保险计划
0K N'\KE accident year basis 意外年度基准
BO>[\!=y accommodation 通融；贷款
v 807)JwS accommodation bill 通融票据；空头票据
(r-PkfXvIf accommodation party 汇票代发人
; m"R.Q9* account balance 帐户余额；帐户结余
acI%fYw5p` account book 帐簿
CtH si8m account collected in advance 预收款项
2 U3WH.o account current book 往来帐簿
D .YT u$T account of after-acquired property 事后取得的财产报告
-yMD 9b account of defaulter 拖欠帐目
?^U1~5ff) account payable 应付帐款
&g!yRvM!;Q account payee only [A/C payee only] 只可转帐；存入收款人帐户
p@3 <{kLm account receivable 应收帐款
iwfH ~ account receivable report 应收帐款报表
={I(i6 account statement 结单；帐单；会计财务报表
[ z { }? account title 帐户名称；会计科目
qJK6S4O] accountant's report 会计师报告
"4CO^ B Accountant's Report Rules 会计师报告规则
rs@qC>_C0 accounting and auditing procedure 会计与审计程序；会计与核数程序
`jT1R!$3F Accounting Arrangements 《会计安排》
s-S|#5 accounting basis 会计基础
t x1(6V&l; accounting by Official Receiver 破产管理署署长呈交的帐目
zLjQ,Lp.I Accounting Circular 《会计通告》
H,)2 Ou-Wn accounting class 会计类别
:&m0eZZ% accounting date 记帐日期；会计结算日期
| Gt]V`4 accounting for money 款项核算
3 Ol`i$ Accounting Officer 会计主任
x KXD`-|W accounting period 会计报告期；会计期
t.] e8=dE accounting policy 会计政策；会计方针
wTn" accounting practice 会计惯例
51puR8AG> accounting principle 会计准则
*KPNWY9!W accounting record 会计记录
KRh?{ accounting report 会计报告
rlkg.e6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H?j}!JzAC Accounting Society of China 中国会计学会
-l$-\(,M`# accounting statement 会计报表
I_'0!@Nn7 accounting system 会计制度；会计系统
jxZd
=%7Q accounting transaction 会计事项；帐务交易
<a=k"'0 accounting treatment 会计处理
ig?Tj4kD accounting year 会计年度
okD7!)c r= accretion 增值；添加
!qJ|`o Y accrual 应计项目；应累算数目
h| .*V$3 accrual basis 应计制；权责发生制
=mh)b]].4\ accrual basis accounting 应计制会计；权责发生制会计
6}q# c accrue 应累算；应计
$1myf Z accrued benefit 应累算利益
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5v#*Jd accrued charges 应计费用
z.*=3 accrued cumulative preference share dividend 应累算的累积优先股股息
^4tz*i accrued expenses 应累算费用
]|/\Sd accrued interest payable 应付利息；应计未付利息
!Baq4V? KN accrued interest receivable 应收利息；应计未收利息
ysQ8==`38i accrued right 累算权益
CfjVx accruing profit 应累算的利润
~[
x} accumulated fiscal reserve 累积财政储备
!S[7IBk% accumulated profit 累积利润；滚存溢利
sme!!+Rd accumulated reserve 累积储备
EXT_x q accumulation of surplus income 累积收益盈余
+#g?rCz acquired assets 既得资产
&;oW mmvz{ acquisition 收购；购置；取得
[X=Ot#?u ~ acquisition cost 购置成本
<{Ir',; acquisition expenses 购置费用
}aa ~@K<A acquisition of 100% interest 收购全部股权
ch]Q% M acquisition of control 取得控制权
A[X~:p.^G acquisition of fixed assets 购置固定资产
2bt2h.a acquisition of shell “买壳”
c>e~$b8 acquisition price 收购价
qEB]Tj e [ act of God 天灾
S-)%# acting partner 执事合伙人
\S"YLRn" active market 买卖活跃的市场；交投畅旺的市场；旺市
9h
0^_|" active partner 积极参与的合伙人
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O/+ .qb active trading 交投活跃
`xd{0EvF actual circulation 实际流通
hh"=|c actual cost 实际成本
(Y?" L_pC actual expenditure 实际开支；实际支出
IQCIc@5 actual income 实际入息；实际收入；实际收益
)6Qk|gIu( actual market 现货市场
B$%7U><' actual price 现货价；实际价格
r!J?Lc])8 actual profit 实际利润
[)83X\CO actual quotation 实盘；实际价位；实际报价
e025m}%SU actual year basis 按实际年度计算
Gv zw=~8 actuals 实货
I4 ^}C;p0? actuarial investigation 精算调查
$NhKqA`0 actuarial principle 精算原则
;&G8e* bM2 actuarial report 精算师报告
Kly`V]XE Actuarial Society of Hong Kong 香港精算学会
&d^u$Y5 actuarial valuation 精算师估值
\i$WXW ]| actuary 精算师
W]DZ ' ad referendum agreement 暂定协议；有待覆核的协定
IMay`us]:8 ad valorem duty 从价税；按值征税
'74-rL:i ad valorem duty system 从价税制
o%\ pI% ad valorem fee 从价费
(3+:/,{'$ ad valorem tariff 从价关税
sz%'=J~!V additional allowance 额外免税额
I!sB$=n additional amount for unexpired risk 未过期风险的额外款额
&GH ,is additional assessable profit 补加应评税利润
R2$;f?;: additional assessment 补加评税
f6Io|CZWJ additional commitment 额外承担
9K5[a^q|My additional commitment vote 额外承担拨款
@( H additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=~~Y@eX additional dependent parent allowance 供养父母额外免税额
G\:^9!nwY~ additional provision 额外拨款
QBiLH]qa additional stamp duty 附加印花税
&r
Lg/UEV- additional tax 补加税罚款；补加税款
?Em*yc@WD Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
GP\Pk/E adjudged bankrupt 被裁定破产
uM<6][^` adjudicated bankrupt 裁定破产人
#D&]5"0cX adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ii9@ j1-g adjudication of bankruptcy 裁定破产；宣告破产
)pA N_e" adjudication of insolvency 裁定无力偿还债务
KW.QVBuVO# adjusted actual 经调整的实数；调整后的实数
+aWI"d--h adjusted current assets 经调整的流动资产；调整后的流动资产
uk~4R@=&H adjusted figure 经调整的数字；调整后的数额
;/8oP ;X2 adjusted liabilities 经调整的负债；调整后的负债
$}G03G@ adjusted loss 经调整的亏损；调整后的亏损
}{Ncww!iN adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
+\a`:QET adjusted profit 经调整的利润；调整后的利润
Y|iJO>_Uu= adjusted surplus 经调整的盈余额；调整后的盈余额
DdL0MGwX adjusted value 经调整的价值；调整后的价值
RjS&^u aP adjustment 调整；修订；理算〔保险〕
n(#159pZ adjustment centre 调剂中心
-S"$S16D adjustment lag 调整过程的时间差距；调整时差
N{<=s]I%x adjustment mechanism 调整机制
s]=s| adjustment of loss 亏损调整
;h"?h*}m!\ adjustment process 调整过程；调整程序
,HFoy-Yq adjustment range 调整幅度
}#/, nJm' administered exchange rate 受管制汇率
v"6ij k&( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
eSgCS*}0$z administration expenses 行政费用
@P^8?!i+ administration fee 手续费；行政费
0=r.I}x administration in bankruptcy 破产管理
jK^'s6i# administration order 遗产管理令
=-c"~4 administrator 管理人；遗产管理人
>}*i Qq administrator of the estate 遗产管理人
pGy(JvMw" admission of debt 债项承认书
u8 Au ` admission of proof 接纳债权证明
5Q.bwl : advance 放贷款项；垫付款项；预支款项；预付款项
^rc!X]C9 advance account 暂支帐目；预付款帐户
!v2D 18( advance compensation 预付补偿金
bS+by'Ea1W advance from shareholder 股东垫款
Et=N`k _gO advance pending reimbursement 预支以待日后付还
y+ XB advanced economy 先进经济体系
n(gw%w+\7 advancement 预付；预付财产
0vs9# <&V advances warrant 垫款令
q=5#t~? advancing 贷出
+FWkhmTv adverse balance 逆差
Gv!*
Qk4 adverse exchange 逆汇
~$N%UQn?b# advertisement addressed to shareholders 在报章刊登的致股东通告
~5HI9A4^ advice for collection 托收通知书
}7Si2S advice of drawing 提款通知书；汇票通知书
1X4v: rI advice of payment 付款通知
#qk A*WP Advisory Committee [Securities and Futures Commission]
#`C ;@#xr 谘询委员会〔证券及期货事务监察委员会〕
@t Advisory Committee on Diversification 经济多元化谘询委员会
DdTTWp/ affidavit 誓章；遗产申报誓章
mlR*S<Z affidavit of no receipt 述明无收款的誓章
!TRJsL 8 affiliate 联号；联营公司；附属公司
a r#p7N affiliated company 附属公司；联号；联营公司
eyZ /%4'q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7mSVL\\^ affordability 负担能力
E lt=/,v`! African Development Bank [AfDB] 非洲开发银行
JBCcR,\kM* after-acquired property 事后取得的财产
.VVY]>bJg@ after-hours dealing 市后交易
{ZH9W after-tax profit 税后盈利；税后利润；税后溢利
%p}_4+[;
agency agreement 代理协议
pC2r{- agency expenses 代理机构的开支
oY:6a agency fee 代理费
J(0.eD91v Agency Law 《代理法》
T1p A
<6 agent 代理人；承销人
dlC)&Ai agent of company 公司代理人
zLlu% Oc agent's fee 代理人费；经纪费
;$ G.?r aggregate 总计；总数；总体数字
9}FWO&LiB aggregate amount 总款额；总额
3y%B &W,sm aggregate assets and liabilities 总体资产与负债
)DsC:cP aggregate at constant price 按固定价格计算的总体数字
kmM1)- v aggregate demand 总需求
]k%Yz@*S aggregate gross position 总持仓量
wj/\ !V! aggregate limit 总限额
(z0S5#g
,x aggregate of salaries tax 合计薪俸税
= uZ[ aggregate performance 总体表现；总体业绩
nJ#uz: (w, aggregate supply 总体供应
~ jb6 aggregate surplus 总盈余
s% "MaDz aggregate total 整体总额
/a%5!)NE% aggregate value 总值；合计价值
K+D`U6& aggregated basis 合计基准
#N%xr'H aggregated net chargeable income 合计应课税入息实额
UfEF>@0 aggregation 合并计算；合计；总和
5tg aggregation of incomes of husband and wife 夫妇入息合并计算
1O1/P,u+ aggregation of property 财产的总和
?k~(E`ZE3 agio 差价；贴水
" z\T$ / 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》
}+0{opY4R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;CD.8f]N 《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》
cs 7T AX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7z"xjA 《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》
?yF)tF+< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T=}(S4n#BX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D;It0 " agreement for a settlement 授产协议
-cCujDM#T agreement for assignment 转让协议
"w0> agreement for sale 售卖协议；买卖协议
}\`MXh's agreement for sale and purchase 买卖协议
w} *;^n agreement for the payment of interest 支付利息协议
(bi}?V* agreement for the repayment of money 还款协议
@^:R1c![s agreement of reinsurance 再保险协议
uh3%}2'P Agricultural Bank of China 中国农业银行
pGz-5afL air passenger departure tax 飞机乘客离境税
\~1M\gZP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
kC"<4U airport tax 机场税
Uu{I4ls6B alcohol duty 酒精税
6)m}e?D> alienation 让与；让渡；转让
t5#IiPp alimony 生活费；赡养费
Z VuHO7' All Ordinaries Index [AOI] 所有普通股指数
IpmblC4 all risks 全险；综合险
<Brq7:n| All Sales Record for Stock Market 《股票市场成交报告》
@gQ{*dN Allied Capital Resources Limited 新联财务有限公司
}.Ht =E] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|jV > allocation letter 拨款信件
ywpk\ allocation of fund 分配款项；预留款项
BEyg 63= allocation of profit 利润分配；溢利分配
L,| 60* allocation warrant 拨款令
u- 3A6Q allotment 分配；配股
c4oQ4 allotment notice 股份配售通知；配股通知
jEsP: H(0^ allotment of shares 股份分配
S,m)yh . allowable 可获宽免；免税的
t K6z#) allowable business loss 可扣除的营业亏损
d6-a\]gF allowable expenses 可扣税的支出
ahA21W` k allowance 免税额；津贴；备抵；准备金
z iR} allowance for debts 债项的免税额
|B njT*_9 allowance for depreciation by wear and tear 耗损折旧免税额
7jT]J allowance for funeral expenses 殡殓费的免税额
1q<BYc +z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{ wRs V=* allowance for repairs and outgoings 修葺及支出方面的免税额
|ul25/B
B allowance to debtor 给债务人的津贴
* VH!<k[n alteration of capital 资本更改
zME7 5;{ alternate trustee 候补受托人
Od70w*, amalgamation 合并
sPn[FuT>+s ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*{8K b>D ambit of charges 征税范围；收费范围
Eym<DPu$n amended valuation 经修订的估值
hm >JBc:n- American Commodities Exchange 美国商品交易所
` uy)][j- American Express Bank Limited 美国运通银行
u lV)X/]1 American Stock Exchange 美国证券交易所
xz5 Jli amortization 摊销
.{ x-A{l amount due from banks 存放银行同业的款项
9l9 nT amount due from banks abroad 存放海外银行同业的款项
uPc}a3'? amount due from holding companies 控股公司欠款
ULqnr@/FbK amount due from local banks 存放本港银行同业的款项
0&2(1 amount due to banks 银行同业的存款
HDZB)'I amount due to banks abroad 海外银行同业的存款
abkl)X>k amount due to holding companies 控股公司存款
W"+*%x amount due to local banks 本港银行同业的存款
"5u*C#T2$ amount due to outport banks 外埠银行同业的存款
BpZE amount for note issue 发行纸币的款额
[ ps5; amount of bond 担保契据的款额
#N_C| v/ amount of consideration 代价款额
cq+|fg~Yy amount of contribution 供款数额
MZ
o\1tU-i amount of indebtedness 负债款额
$^?"/;8P5 amount of principal of the loan 贷款本金额
E&P'@'Yk amount of rates chargeable 应征差饷数额
}z1aKa9 amount of share capital 股本额
Y&KI/]ly,L amount of sums assured 承保款额
\ni?_F(Y amount of variation 变动幅度
A;n3"" amount of vote 拨款数额
PjNOeI @G amount payable 应付款额
w~hO)1c],: amount receivable 应收款额
B}8x A}< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&{NN!X analysis 分析
g-"@%ps ancillary risk 附属风险
x zu) ``? annual account 周年帐目；周年帐目报表；年度决算；年结
VV O C- : annual accounting date 年结日期
P: vAU8d> annual allowance 每年免税额；年积金；年度津贴；年津
{/G ~HoY1i annual balance 年度余额
)WavG1 annual disposable income 每年可动用收入
13wO6tS
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Aq%TZ_m annual fee 年费
__M( dN(^ annual general meeting 周年大会
=mxG[zDtQ annual growth rate 年增率；每年增长率
u )PB@ annual long-term supplement 长期个案每年补助金
#4iSQ$0 annual pensionable emolument 可供计算退休金的年薪
^JZ ]?iny annual report 年报
@ofivCc<% Annual Report on the Consumer Price Index 《消费物价指数年报》
.6aC2A]es annual return 周年报表；周年申报表；每年报税表格
n@ lf+
Annual Return Rules 《周年报表规则》
, f{< annual review of consumer prices 每年消费物价回顾
WzZ< ZCHm annual roll-forward basis 逐年延展方式
@S\!wjl]C annual salary 年薪
Ya{$:90(4 annual statement 年度报表；年度决算表
b HRH2Ss 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
,%7>%*nhk annuitant 年金受益人
/MYl:>e> annuity 年金
@dei} !e annuity contract 年金合约
xX$'u"dsA annuity on human life 人寿年金
>Q#h,x~vu antecedent debt 先前的债项
Ws ya:9| ante-dated cheque 倒填日期支票
{Qbg'|HO=l anticipated expenditure 预期开支
7{>mm$^|V anticipated net profit 预期纯利
9$ZQuHSw 7 anticipated revenue 预期收入
8&<C.n KP anti-inflation measure 反通货膨胀措施
&SuWmtq anti-inflationary stance 反通货膨胀立场
_ Y@vO apparent deficit 表面赤字
ewHk
(ru apparent financial solvency 表面偿债能力
%^tKt apparent partner 表面合伙人
wb~B Y application for personal assessment 个人入息课税申请书
b>SG5EqU@ application of fund 资金应用
T tTp ,If application to release as liquidator and to destruct the books of accounts and documents
=REMSe j 申请免除清盘人职务及毁灭帐簿与文件
4FUY1p appointed actuary 委任精算师
}-Q FMPXhG appointed auditor 委任核数师；委任审计师
I^S
gWC appointed trustee 委任的受托人
0'q&7
M V appointer 委任人
E{x<P0 ; apportioned pro rata 按比例分摊
vYb. Ub+ apportionment 分配；分摊
D*.U? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0Cd )w4C apportionment formula 分摊方程式
K ",YAfJa apportionment of estate duty 遗产税的分摊
4.Luy appraisal 估价；评估
-{[ 5P! appreciable growth 可观增长
.kKU MyW( appreciable impact 显着影响
=hD@hQ i appreciable increase 可观增长
:Z)a&A9v appreciation 增值；升值
r ,I';vm<` appreciation against other currencies 相对其他货币升值
*UBukn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RlW0U-%u appreciation tax 增值税
]e`&py E appropriation 拨款；拨用；拨付
C#<b7iMg appropriation account 拨款帐目
8Ld{Xg Appropriation Bill 拨款法案
SQ&nQzL appropriation-in-aid system 补助拨款办法
A$d)xq-]K approved assets 核准资产
&%eWCe+ + approved basket stock 认可一篮子证券
@GTkS!86 approved budget 核准预算
+I~`Ob approved charitable donation 认可慈善捐款
[ye!3h&] approved charitable institution 认可慈善机构
pY@$N& +W approved currency 核准货币；认可货币
-u+@5K;^Y approved estimates 核准预算
2tPW1"M.n approved estimates of expenditure 核准开支预算
%-9?rOr approved overseas insurer 核准海外保险人
n!Hj4~T0 approved overseas trust company 核准海外信托公司
M~'4>h} approved pooled investment fund 核准汇集投资基金
I_h u s approved provident fund scheme 认可公积金计划
Z[9)
hGh approved provision 核准拨款
_yx~t approved redeemable share 核准可赎回股份
o>4mkh[3 approved regional stock 认可地区性证券
0F48T<i approved retirement scheme 认可退休金计划
Aw?i6d approved subordinated loan 核准附属贷款
|T`ZK?B+u arbitrage 套戥；套汇；套利
c,@&Z#IZ` arbitrageur 套戥者；套汇者
|w; hu] arbitrary amount 临时款项
{ "kE u arrangement 措施；安排；协定
Y=G9|7 *lO arrears 欠款
.M(')$\U arrears of pay 欠付薪酬
>- S? rXO arrears of revenue 逾期未收税款；逾期未收的帐项
DA=#T2)p articles of association 组织章程；组织细则；组织章程细则
|!t &ZpdD Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>qE f991SZ ascertainment of profit 确定利润
au=A+ "Asia Clear" “亚洲结算系统”
zEM c) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{L6 @d1u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q ) ]C~Q Asian Development Fund [ADF] 亚洲发展基金
t)qu@m?FZ) Asian dollar bond 亚洲美元债券
HpL COY1- Asian dollar market 亚洲美元市场
9j94]w2v Asian dollar rate 亚洲美元利率
t+ 9[ki Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-d-vzr i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~,Y xUn8@ asked price 沽盘；喊价；索价；卖方报价
.4CCR[Het assessable income 应评税入息
,gO}H)v]t assessable loss 应评税亏损
Fh8 8DDJ assessable profit 应评税利润
L
i g7Ac, assessable value 应评税值
zv%]j0 ? assessed profit 估定利润
"mk@p=d assessed value 经评估价值
DtEvt+ h assessment 评税；评定；估价；评税单
]u5B]ZQnA assessment number 评税编号；估价编号
pVm]<jO assessment of additional tax 补加税评税
q\DN8IJ assessment of performance 业绩评估；实绩评价
YL?2gBT Assessor 评税主任
5&
2([ asset price bubbles 资产价格泡沫
sA(d_ Yu_ asset-backed securities 具资产保证的证券
wak: "B[ assets accretion 资产增值
jm ORKX+) assets and liabilities 资产与负债
?T1 vc assets betterment statement 资产递增表；资产改进表
q g2 fTe assets lending 实物放款；有抵押贷款
pH9 xyN[:a assets of the company passing on the death 死者去世时转移的公司资产
isBtJ7 \Sc assets pledged as security for liabilities 用作负债抵押的资产
Bm> >-nG; assets portfolio 资产投资组合
rtSG- _[i assets price 资产价格
^5'pJ/BV assets quality 资产质素
EjA3hHJ assets realization 资产变现
F>F2Yql&W assets refinancing arrangement 资产再集资安排
C (%b!Q,2 assets securitization 资产证券化
H^3f!\MC;o assets situated outside Hong Kong 在香港以外地方的资产
0#G@F5; < assets stripping 削减资产；拆卖资产
42oW]b%P{; assets value 资产值
B}( r>8?dm assignee 承让人
/nq\*)S#& assignment 转让；转让书；转让契
aR V .; S assignment of interest 权益转让
WWEZTFL:j assignment of letters patent and trade mark 专利证书及商标转让
#"qP4S2 assignment of property 物业转让；物业转让书
Cg8s9qE? assignment right 转让权
+,Ud 3 iS assignor 转让人
$./&GOus associate 有联系的人；有关连人士；相联者；合伙人；联系人
A:$4cacu9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
V|{\8& 2 associate member 附属会员
F G:t2ea associated body corporate 相联法人团体
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0Y(? associated company 相联公司；联属公司
m OC<a7# associated corporation 相联法团
(- D^_*f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
H 8 x66} 公认会计师公会〔英国〕
T? g%I Association of Futures Exchange Brokers 香港期货经纪协会
c
8t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XN^l*Q?3n association of underwriters 承保人组织
%O|+` " assumption of control 接管
;x|7"lE assurance 担保；保险；转易；转易书
Yi?v |H<a assurance of interest 权益的转易
0f5c#/7C9 at 19XX price 按一九ＸＸ年价格计算
%y{'p: at a discount 按赔价计算；按贴水价格计算；打折扣
Q 2> o+G at a premium 按溢价计算；按升水价格计算
Nov)'2g7G at call 通知付款；按通知
Cu t7 at constant market price 按固定市价计算
\1He 9~6 at constant price 按固定价格计算
Y'^+ KU at cost 按成本计算
XiL[1JM
at current market price 按当时市价计算；按现时市价计算
;?G .., at current price 按当时价格计算；按现时价格计算
/:;"rnvq at factor cost 按要素成本计算；按生产要素成本计算
$5wf{iZY.Q at money-of-the-day price 按付款当日价格计算
ew.jsa`TrW at or better 按指定或较佳价位〔买卖指令〕
Kh8 at par 按面值计算；平价
@tIY%;Bgk at sight 见票即付
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Fgit at the close 按收市盘
V7"^ .W* at the opening 按开市盘
^]NFr *'! attestation 见证；见证条款
I =pFGU at-the-money option 平价期权
*!.anbo@?z attorney 受权人；受托代表人
8|{d1dy attornment 新拥有人承认书
r i/CLq^D attributable profit 可归属利润
dw>1Ut{"3 attributable share value 可归属股份价值
P:>]a$Is Auckland Stock Exchange 奥克兰证券交易所
5S*aZ1t18 auction 拍卖
5m
yQBKE auctioneer 拍卖商
Q_)$Ha{>H, audit 审计；核数
r>ag( ^J\ Audit Commission 审计署
=[:pm) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iv
~<me0 F 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〕
7O-fc1OTv audit review 帐目审查
P~*'/!@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a$5P\_ audited account 审计帐目；经审计的帐目
x#XxD <y audited annual account 经审计的周年帐目
G ?Hx"3:? audited balance sheet 经审计的资产负债表
5uX-onP\[ auditor 核数师；核数主任；审计师
W6s-epsRmT auditor's certificate 核数师证明书；审计师证明书
?="? )t[ auditor's report 核数师报告；审计师报告
ZY|$[>X! Aussie bond 澳元债券
W)<t7q+ austerity budget 紧缩预算
$-p9cyk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
fe Jl[3@tO Australia All Ordinaries Index 澳洲所有普通股票指数
!'#GdRst v Australian Dollar [AUD] 澳元
@\WeI"^F8 Australian Options Market 澳大利亚期权市场
%i.Prckrb Australian Securities Commission 澳洲证券事务监察委员会
fZp 3 g%u Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|s,y/svp Australian Stock Exchange 澳大利亚证券交易所
K: |-s4= Austrian Schilling [ATS] 奥地利先令
h])oo:u'/Q authentication 认证；鉴证
-%dBZW\u2 authority to purchase 委托购买证；委购书
a%2K,.J authorization 认可；核准；授权；授权书
bao"iv~z authorization by direction 指示授权
FeNNzV= authorization by instruction 指令授权
qfX26<q authorization by warrant 令状授权
"QvTn= authorization of unit trust 单位信托的认可
N F,<^ u authorized agent 指定代理人
CiV^bYi authorized capital 法定资本
^ib
=fLu authorized clerk 出市员
uD?Rs` authorized dealer 认可交易商
<1#hX(Q authorized financial institution 认可财务机构
81H9d6hqcD authorized fund 认可基金
S%j W} v'; authorized fund house 获授权的基金公司；认可基金公司
X"sJiF S authorized institution 认可机构
H*P[t yz$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{DapXx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q8!]x-5$6j authorized insurer 获授权保险人；获认可承保人
YkbuyUui authorized investment 特准投资项目
*c>B-Fo/D authorized person 获授权人
0YC|;`J authorized representative 获授权代表
Tol"D2cyf authorized share capital 法定股本
X/_89<& automated quotation system 自动报价系统
&xpvHKJl Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,n2" N5{jw 自动交易系统〔香港期货交易所有限公司〕
"A> _U<Y automatic adjustment mechanism 自动调整机制
\
B'AXv 6 automatic adjustment system 自动调整系统
G +&p q Automatic Clearing House 自动票据交换所
e$Mvl=NYp\ automatic exchange rates accumulation system 自动化汇率累集系统
\EXa 9X2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~)VI` 36X automatic teller machine [ATM] 自动柜员机
u@;e`-@ autopay 自动转帐
z+{xW7 available assets 可用资产
%=Y=]g2 available fiscal reserve 现存财政储备
S!n?b|_ available profit 可用利润
LLKYc y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^H -a@QM average 平均；平均数；海损
<kk!ns I average basic salary 平均基本薪金
1xr2x; average consumer expenditure 平均消费开支；一般消费开支
G^';9 UK average cost 平均成本
EywBT average cost of land production 增辟土地平均成本
G)q;)n;*= average daily turnover 平均每日成交额
ia (&$a8X average daily wage rate 平均每日工资率
ROXa / average expenditure pattern 平均开支模式
~uV(/?o% average growth rate 平均增长率
FU(2,Vl average net fixed assets 固定资产平均净值
gLRDd~H average of relatives 相对价格平均数
Omi/sKFM i average price 平均价格
I9dX\w} average propensity to consume 平均消费倾向；一般消费倾向
=ym<yI< average propensity to save 平均储蓄倾向；一般储蓄倾向
vOLa.%X]h average rate 平均率
5,4m_fBoW average revenue 平均收入；平均收益
{9@u:(<X9 average stock 平均库存；平均存货
<xe_t=N average yearly rent 平均年租
Cg|\UKfy$ avoidance of double taxation 避免双重课税
LI rebz avoidance of tax 避税
