A:
ks#Z~6+3 A share Ａ股；甲类股份
C8W`Oly:] abatement of tax 减税；减扣免税额
AIxBZt7{b ABN AMRO Bank N.V. 荷兰银行
gUsz MhHX above-the-line expenditure 线上项目支出；经常预算支出
\Af|$9boHz above-the-line receipt 线上项目收入；经常预算收入
On.x~ t ABSA Asia Limited 南非联合亚洲有限公司
xE-c9AH absolute change 绝对数值变更
`w=H'"Zv absolute expenditure 实际开支
dK ;\`>8 absolute guideline figure 绝对准则数字
.kKwdqO+zB absolute interest 绝对权益
~!d)J absolute order of discharge 绝对破产解除令
C94UF7al absolute profit margin 绝对利润幅度
?^$4)Y>Kf absolute value 实值；绝对值
|o=\9 :wV absolutely vested interest 绝对既得权益
WKIiJ{@L absorbed cost 已吸收成本；已分摊成本
6u, 0y$3 absorption 吸收；分摊；合并
s^?sJUj absorption rate 吸收率；摊配率；分摊率
;{q) |GRF ACB Finance Limited 亚洲商业财务有限公司
o`8+#+@f7 acceptable form of reciprocity 合理的互惠条件
U:4Og8 acceptable rate 适当利率；适当汇率
hCvLwZ?LF acceptance agreement 承兑协议
S}[:;p?F` acceptance for honour 参加承兑
_yB9/F acceptor 承兑人；接受人；受票人
kbT-Oz 2 acceptor for honour 参加承兑人
p, u<g JUL accident insurance 意外保险
[O+^e E6h Accident Insurance Association of Hong Kong 香港意外保险公会
yqb <<4I accident insurance scheme 意外保险计划
zcWxyLifl0 accident year basis 意外年度基准
IS
9q 5/] accommodation 通融；贷款
@$yYljP accommodation bill 通融票据；空头票据
*n_4R r accommodation party 汇票代发人
8Pdn w/W account balance 帐户余额；帐户结余
d~Ry> account book 帐簿
<IDzv' account collected in advance 预收款项
j"sO< Q{6% account current book 往来帐簿
wBHDof
xX account of after-acquired property 事后取得的财产报告
[gd P HXs account of defaulter 拖欠帐目
BI^]juH-c account payable 应付帐款
U u:v4a account payee only [A/C payee only] 只可转帐；存入收款人帐户
OHnjI> / account receivable 应收帐款
\Y[)bo6s account receivable report 应收帐款报表
(4f9wrK account statement 结单；帐单；会计财务报表
M V d
3* account title 帐户名称；会计科目
:Fd9N).% accountant's report 会计师报告
[_hhC Accountant's Report Rules 会计师报告规则
`h3}"js accounting and auditing procedure 会计与审计程序；会计与核数程序
_";pk _ Accounting Arrangements 《会计安排》
~[y+B0I3 accounting basis 会计基础
({nSs5)$ accounting by Official Receiver 破产管理署署长呈交的帐目
A y[L{!)2{ Accounting Circular 《会计通告》
bCe-0 !Q accounting class 会计类别
b e%*0lr accounting date 记帐日期；会计结算日期
VX[!Vh accounting for money 款项核算
X@q1 ;J Accounting Officer 会计主任
p}7&x[fTLk accounting period 会计报告期；会计期
E(LE*J accounting policy 会计政策；会计方针
Vot+gCZ accounting practice 会计惯例
%ys}Q!gR accounting principle 会计准则
@5G7bY7Nz accounting record 会计记录
y]4 ` d accounting report 会计报告
ly%B!P| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i O|,,;_ Accounting Society of China 中国会计学会
rg/vxTl accounting statement 会计报表
azc:C accounting system 会计制度；会计系统
Hbc&.W;g7[ accounting transaction 会计事项；帐务交易
+##I4vP accounting treatment 会计处理
NB +O; accounting year 会计年度
2vQ^519 accretion 增值；添加
$QBUnLOek& accrual 应计项目；应累算数目
z35Rjhj9 accrual basis 应计制；权责发生制
$-fY 8V3[ accrual basis accounting 应计制会计；权责发生制会计
1 ZFSz{ accrue 应累算；应计
"q/M8 accrued benefit 应累算利益
AV3 ,4u accrued charges 应计费用
:Ia &,;Gc accrued cumulative preference share dividend 应累算的累积优先股股息
=T}uQ$X accrued expenses 应累算费用
J4 #]8!A accrued interest payable 应付利息；应计未付利息
xumv I{ accrued interest receivable 应收利息；应计未收利息
" 1Aus accrued right 累算权益
8mLU ~P
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4PM`hc accumulated fiscal reserve 累积财政储备
q#3X*!) accumulated profit 累积利润；滚存溢利
^(vd8 &71 accumulated reserve 累积储备
? +=|{{l accumulation of surplus income 累积收益盈余
y visoZX acquired assets 既得资产
j1+Y=@MA acquisition 收购；购置；取得
yLOLv6g~e acquisition cost 购置成本
+ aqo8'a acquisition expenses 购置费用
Kp8T;&<Iay acquisition of 100% interest 收购全部股权
s2=X>,kz? acquisition of control 取得控制权
S9 oGf acquisition of fixed assets 购置固定资产
]X|G+[Ujv acquisition of shell “买壳”
"]Td^Nxi acquisition price 收购价
H H 3 act of God 天灾
<j3HT"^[D acting partner 执事合伙人
ZhaOH5{9 active market 买卖活跃的市场；交投畅旺的市场；旺市
hO@3-SRa,k active partner 积极参与的合伙人
yv4PK * active trading 交投活跃
KZfRiCZ actual circulation 实际流通
0*x? actual cost 实际成本
7b2<,
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`_^=OOn
actual income 实际入息；实际收入；实际收益
VW`=9T5%@ actual market 现货市场
*G41%uz actual price 现货价；实际价格
,`@|C
Z-4A actual profit 实际利润
mP[u [ | ] actual quotation 实盘；实际价位；实际报价
0|;=mYa4M actual year basis 按实际年度计算
rNyK*Wjt actuals 实货
MV \zwH actuarial investigation 精算调查
TL gVu Y actuarial principle 精算原则
p
n>`v actuarial report 精算师报告
R,1 ,4XT Actuarial Society of Hong Kong 香港精算学会
^0-=(J rC actuarial valuation 精算师估值
pk1M.+ actuary 精算师
hiH p@"l< ad referendum agreement 暂定协议；有待覆核的协定
?='9YM ad valorem duty 从价税；按值征税
G3?z.5 ,Q ad valorem duty system 从价税制
#sZes ad valorem fee 从价费
oyw 1N;K ad valorem tariff 从价关税
&[5az/Hj* additional allowance 额外免税额
L{p-'V additional amount for unexpired risk 未过期风险的额外款额
ht9b=1wd%s additional assessable profit 补加应评税利润
H]X)@n> additional assessment 补加评税
EPy/6-5b additional commitment 额外承担
hGV/P94 additional commitment vote 额外承担拨款
?9TogW>W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`oBzt |f5 additional dependent parent allowance 供养父母额外免税额
<=M }[ additional provision 额外拨款
_s8_i6 Y additional stamp duty 附加印花税
;xwQzu%M>5 additional tax 补加税罚款；补加税款
{H2i+"cF Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y\sjm]_ adjudged bankrupt 被裁定破产
CV "Y40 adjudicated bankrupt 裁定破产人
HXI}f\6x adjudication fee 裁定费；评定印花税额手续费；评估契据费
E : k?*l adjudication of bankruptcy 裁定破产；宣告破产
6~>k]G adjudication of insolvency 裁定无力偿还债务
yk{al SF adjusted actual 经调整的实数；调整后的实数
C<>.*wlp= adjusted current assets 经调整的流动资产；调整后的流动资产
`f] O adjusted figure 经调整的数字；调整后的数额
CI{x/ e^( adjusted liabilities 经调整的负债；调整后的负债
GNOC5 E$I adjusted loss 经调整的亏损；调整后的亏损
9#!tzDOtD 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
nT"z(\i.!J adjusted profit 经调整的利润；调整后的利润
{+Yo&F}n adjusted surplus 经调整的盈余额；调整后的盈余额
Dy!fwYPA/{ adjusted value 经调整的价值；调整后的价值
[dMxr9 M adjustment 调整；修订；理算〔保险〕
;zDc 0qpw adjustment centre 调剂中心
to7)gOX( adjustment lag 调整过程的时间差距；调整时差
|=s3a5sl adjustment mechanism 调整机制
KK</5Aw9p adjustment of loss 亏损调整
MzD0F#Y adjustment process 调整过程；调整程序
$ 1U%E adjustment range 调整幅度
@4$E.q<0 administered exchange rate 受管制汇率
+$5^+C\6A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K<GC P2 administration expenses 行政费用
W6Pg:Il7 administration fee 手续费；行政费
C.<4D1} P administration in bankruptcy 破产管理
bAp`lmFI administration order 遗产管理令
{'!~j !1'j administrator 管理人；遗产管理人
h#
8b # administrator of the estate 遗产管理人
ty> O}9% admission of debt 债项承认书
-; }Wm[
admission of proof 接纳债权证明
6EY4@0%A advance 放贷款项；垫付款项；预支款项；预付款项
c&&UT-Z advance account 暂支帐目；预付款帐户
#Gx@\BE{ advance compensation 预付补偿金
X;h~s:LM
advance from shareholder 股东垫款
y1X.Mvc advance pending reimbursement 预支以待日后付还
~_%[j8o&l advanced economy 先进经济体系
pG&.Ye]j advancement 预付；预付财产
M .,|cx advances warrant 垫款令
2uIAnbW]M advancing 贷出
FhGbQJ?[3 adverse balance 逆差
Q*:
Ow] adverse exchange 逆汇
*F0N'* advertisement addressed to shareholders 在报章刊登的致股东通告
i QF93:# advice for collection 托收通知书
9[M u advice of drawing 提款通知书；汇票通知书
jLTs1`I/F advice of payment 付款通知
D$HxPfDZ Advisory Committee [Securities and Futures Commission]
zeX?]@]Y 谘询委员会〔证券及期货事务监察委员会〕
yFG&Ir Advisory Committee on Diversification 经济多元化谘询委员会
h*LIS@&9C5 affidavit 誓章；遗产申报誓章
P; O x| affidavit of no receipt 述明无收款的誓章
X}$S|1CjO affiliate 联号；联营公司；附属公司
)1/O_N6C affiliated company 附属公司；联号；联营公司
B_>
Fd& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lxZXz JkqZ affordability 负担能力
UWI5 /R African Development Bank [AfDB] 非洲开发银行
N *fN&0 r after-acquired property 事后取得的财产
8J} J;Ga after-hours dealing 市后交易
c{~*\& after-tax profit 税后盈利；税后利润；税后溢利
eo!z>9#. agency agreement 代理协议
sZc<h]L(g agency expenses 代理机构的开支
`|R{^Sk1o agency fee 代理费
dSbV{*B;> Agency Law 《代理法》
@y +Wl*: agent 代理人；承销人
0 !Yi.'+ agent of company 公司代理人
5s;#C/ZZ agent's fee 代理人费；经纪费
l}JVRU{ aggregate 总计；总数；总体数字
c}A^ 0,"z> aggregate amount 总款额；总额
A b`G b aggregate assets and liabilities 总体资产与负债
g(1'i 1 aggregate at constant price 按固定价格计算的总体数字
|c) #zSv aggregate demand 总需求
)jg3`I@ aggregate gross position 总持仓量
OX91b<A aggregate limit 总限额
<T['J]k% aggregate of salaries tax 合计薪俸税
n}2} 4^ aggregate performance 总体表现；总体业绩
,Fb#%r % aggregate supply 总体供应
Mvux=Ws aggregate surplus 总盈余
4_$f "6 aggregate total 整体总额
|$ Td-M^) aggregate value 总值；合计价值
^-DK<jZ^ aggregated basis 合计基准
bz1\EkLL aggregated net chargeable income 合计应课税入息实额
V5=Injs * aggregation 合并计算；合计；总和
^pn:SV aggregation of incomes of husband and wife 夫妇入息合并计算
YPN|qn( aggregation of property 财产的总和
=uHTpHR agio 差价；贴水
yY}`G-)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,scjt[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_$r+*nGDz 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(q)W<GY P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3 Tt8#B 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
B| !Re4`0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gX[6WB"p 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nF=h|rN agreement for a settlement 授产协议
fNQecDuS agreement for assignment 转让协议
[K^RC;}nV^ agreement for sale 售卖协议；买卖协议
8E D6C"6 agreement for sale and purchase 买卖协议
(u *-( agreement for the payment of interest 支付利息协议
4]Krx
m`8 agreement for the repayment of money 还款协议
6b @:La agreement of reinsurance 再保险协议
y8\44WKW Agricultural Bank of China 中国农业银行
-q[?,h air passenger departure tax 飞机乘客离境税
xR$xAcoSB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^;L;/I[- airport tax 机场税
*edB3!! alcohol duty 酒精税
nM@S`" alienation 让与；让渡；转让
gVO[R6C 5C alimony 生活费；赡养费
]2?t $"G8 All Ordinaries Index [AOI] 所有普通股指数
y:xZ(RgfF all risks 全险；综合险
leiP/D6s All Sales Record for Stock Market 《股票市场成交报告》
b*7OIN5h Allied Capital Resources Limited 新联财务有限公司
}.x?$C+\" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#5F\zeo@F? allocation letter 拨款信件
/aP`|&G,) allocation of fund 分配款项；预留款项
k<m{Wp;- allocation of profit 利润分配；溢利分配
^ [2A<
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>-f`mT allotment 分配；配股
8@Pv
nO L allotment notice 股份配售通知；配股通知
L EG
y1 L allotment of shares 股份分配
U5odS R$ allowable 可获宽免；免税的
7&E3d P allowable business loss 可扣除的营业亏损
+[ !K allowable expenses 可扣税的支出
OT+LQ TE allowance 免税额；津贴；备抵；准备金
9%pq+?u9 allowance for debts 债项的免税额
|. X ?IJ` allowance for depreciation by wear and tear 耗损折旧免税额
LJ9^:U allowance for funeral expenses 殡殓费的免税额
J&wrBVv1uk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(]1n ! allowance for repairs and outgoings 修葺及支出方面的免税额
e+j7dmGa allowance to debtor 给债务人的津贴
>k5nU^|B1 alteration of capital 资本更改
a?_N8|k[ alternate trustee 候补受托人
6Gwk*%sb amalgamation 合并
V^[o{'+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pri=;I(2A ambit of charges 征税范围；收费范围
IZ/+RO n amended valuation 经修订的估值
JdF;*`_7*
American Commodities Exchange 美国商品交易所
h${+{1](6 American Express Bank Limited 美国运通银行
9t9x&.A American Stock Exchange 美国证券交易所
l~.ae,|7 amortization 摊销
)l~:P uvh amount due from banks 存放银行同业的款项
_SY4Q s`d amount due from banks abroad 存放海外银行同业的款项
1^jGSB.% A amount due from holding companies 控股公司欠款
m r&nB amount due from local banks 存放本港银行同业的款项
KEEHb2q amount due to banks 银行同业的存款
~dg7c{o5 amount due to banks abroad 海外银行同业的存款
[ @(M% amount due to holding companies 控股公司存款
2r4owB? amount due to local banks 本港银行同业的存款
kaq H.e( amount due to outport banks 外埠银行同业的存款
G(" S6u amount for note issue 发行纸币的款额
tJ;< =.n amount of bond 担保契据的款额
xM"k qRZ amount of consideration 代价款额
5[suwaJQ amount of contribution 供款数额
*mwHuGbZed amount of indebtedness 负债款额
LlKvi_z amount of principal of the loan 贷款本金额
e) "] H* amount of rates chargeable 应征差饷数额
}coSMTMv6 amount of share capital 股本额
O/
Y z6VQ amount of sums assured 承保款额
Jr+~' amount of variation 变动幅度
v,Eqn8/O amount of vote 拨款数额
'RZ=A+% X amount payable 应付款额
Xf o3fW)s amount receivable 应收款额
RvrZt g5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J)tk<&X analysis 分析
bS7rG$n [ ancillary risk 附属风险
s F-{ ( annual account 周年帐目；周年帐目报表；年度决算；年结
t+y$ i@R: annual accounting date 年结日期
8$ 9Q=M annual allowance 每年免税额；年积金；年度津贴；年津
VAPR I\uM; annual balance 年度余额
4
JC*c annual disposable income 每年可动用收入
B6 rz annual estimates 周年预算
xgeDfp F' annual fee 年费
\A
"_|Yg annual general meeting 周年大会
k%2wo HSu& annual growth rate 年增率；每年增长率
dZ^(e0& :H annual long-term supplement 长期个案每年补助金
v_=xN^R annual pensionable emolument 可供计算退休金的年薪
dRC
RB annual report 年报
t 3LRmj L Annual Report on the Consumer Price Index 《消费物价指数年报》
$r> $
u annual return 周年报表；周年申报表；每年报税表格
X~+AaI :~K Annual Return Rules 《周年报表规则》
xAlyik
annual review of consumer prices 每年消费物价回顾
Z/
w}so annual roll-forward basis 逐年延展方式
3QM; K^$ annual salary 年薪
I'sq0^ annual statement 年度报表；年度决算表
Z:_ wE62' 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
o}^/K m+t annuitant 年金受益人
F"I{_yleq' annuity 年金
b{+7sl annuity contract 年金合约
Ebk9[= annuity on human life 人寿年金
8n V#\J9 antecedent debt 先前的债项
HV0! G -h ante-dated cheque 倒填日期支票
}2 53Q!f anticipated expenditure 预期开支
Ku 'OM6D< anticipated net profit 预期纯利
=@ SJy W anticipated revenue 预期收入
NCu:E{([ anti-inflation measure 反通货膨胀措施
0;J#". (KQ anti-inflationary stance 反通货膨胀立场
8,VX%CS#q apparent deficit 表面赤字
322)r$!" apparent financial solvency 表面偿债能力
40?xu#" apparent partner 表面合伙人
&PE/\_xD_ application for personal assessment 个人入息课税申请书
}^b7x;O| application of fund 资金应用
LA +BH_t& application to release as liquidator and to destruct the books of accounts and documents
o x|K 2A 申请免除清盘人职务及毁灭帐簿与文件
V?[dg^*0 appointed actuary 委任精算师
9>QGsf.3 appointed auditor 委任核数师；委任审计师
!Py SYY appointed trustee 委任的受托人
Sh@en\m=#S appointer 委任人
r}> q*yx: apportioned pro rata 按比例分摊
N'5AU ( apportionment 分配；分摊
'gD,H X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#E'aa 'P} apportionment formula 分摊方程式
%)t9b@c!} apportionment of estate duty 遗产税的分摊
b'5]o appraisal 估价；评估
'B"A*!" b appreciable growth 可观增长
2SABu796j appreciable impact 显着影响
DQ08dP((v appreciable increase 可观增长
=!R+0 appreciation 增值；升值
M~ !DQ1u appreciation against other currencies 相对其他货币升值
4tGP-
L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^7p>p8 appreciation tax 增值税
?7eD< | appropriation 拨款；拨用；拨付
asj*/eC$/i appropriation account 拨款帐目
Zqp<8M2 Appropriation Bill 拨款法案
gK%^}xU+
appropriation-in-aid system 补助拨款办法
bM Cy=5 approved assets 核准资产
o$XJS z|6 approved basket stock 认可一篮子证券
_=g;K+%fb approved budget 核准预算
sI,S(VWor approved charitable donation 认可慈善捐款
P;8D|u^\* approved charitable institution 认可慈善机构
wI{ ED approved currency 核准货币；认可货币
gX'nFGqud approved estimates 核准预算
Jx-dWfe approved estimates of expenditure 核准开支预算
=7l'3z8 approved overseas insurer 核准海外保险人
[BLBxSL approved overseas trust company 核准海外信托公司
Vmb `%k20' approved pooled investment fund 核准汇集投资基金
s9 \HjK*+ approved provident fund scheme 认可公积金计划
m Bc2x8g) approved provision 核准拨款
9FKowF_8 approved redeemable share 核准可赎回股份
#ouE, < approved regional stock 认可地区性证券
s0/[mAY approved retirement scheme 认可退休金计划
"'9[c"Iz approved subordinated loan 核准附属贷款
H}f} Y8J{ arbitrage 套戥；套汇；套利
\~4I Ou arbitrageur 套戥者；套汇者
2 $ @N4 arbitrary amount 临时款项
HuRq0/" arrangement 措施；安排；协定
4r+s"
| arrears 欠款
v "Yo arrears of pay 欠付薪酬
*y@Xm~ld
arrears of revenue 逾期未收税款；逾期未收的帐项
R{0nk articles of association 组织章程；组织细则；组织章程细则
<5 fb, @YN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
WKDa]({k% ascertainment of profit 确定利润
gd=gc<z YP "Asia Clear" “亚洲结算系统”
P- 2 5]- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
GyP.;$NHa[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&X`z k Asian Development Fund [ADF] 亚洲发展基金
a%igc^GS2 Asian dollar bond 亚洲美元债券
L^b / +R# Asian dollar market 亚洲美元市场
EW}7T3g Asian dollar rate 亚洲美元利率
9cMQ51k)E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%7vjYvo> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#@^mA{Dt5 asked price 沽盘；喊价；索价；卖方报价
'G>gNq assessable income 应评税入息
grWmF3c# assessable loss 应评税亏损
f?P>P23 assessable profit 应评税利润
q wd7vYBc, assessable value 应评税值
z<h?WsL assessed profit 估定利润
,fR /C assessed value 经评估价值
$?FA7=_ assessment 评税；评定；估价；评税单
OMM5p=2Q assessment number 评税编号；估价编号
<Z:Fnp assessment of additional tax 补加税评税
[)S7`K; assessment of performance 业绩评估；实绩评价
Lo-\;%y Assessor 评税主任
vXUq[, 8yf asset price bubbles 资产价格泡沫
6U!zc]> asset-backed securities 具资产保证的证券
CG397Y^ assets accretion 资产增值
I4RUXi 5 assets and liabilities 资产与负债
Ku3/xcu:My assets betterment statement 资产递增表；资产改进表
"gQA|NHwV assets lending 实物放款；有抵押贷款
;"T,3JQPn6 assets of the company passing on the death 死者去世时转移的公司资产
YuV g/ '= assets pledged as security for liabilities 用作负债抵押的资产
"'zVwU assets portfolio 资产投资组合
sQ05wA v assets price 资产价格
"eOFp\vPr assets quality 资产质素
J\fu6Ti assets realization 资产变现
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H^v assets refinancing arrangement 资产再集资安排
|on$ )vm assets securitization 资产证券化
wB0K e assets situated outside Hong Kong 在香港以外地方的资产
L2P#5 B!S assets stripping 削减资产；拆卖资产
?$Tp|<tx# assets value 资产值
<>I4wqqb assignee 承让人
xmp^`^v* assignment 转让；转让书；转让契
V
'e _gH assignment of interest 权益转让
PEIf)**0N assignment of letters patent and trade mark 专利证书及商标转让
9 %MHIY5 assignment of property 物业转让；物业转让书
xzrA%1y assignment right 转让权
Pi&8!e< assignor 转让人
j$Unw associate 有联系的人；有关连人士；相联者；合伙人；联系人
q(iM=IeiN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
uL1$yf' associate member 附属会员
#\Ls M
~, associated body corporate 相联法人团体
\&#pJBBG associated company 相联公司；联属公司
!y 7SCz
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) HPe}(ypt Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8<X,6 公认会计师公会〔英国〕
[t.x cO Association of Futures Exchange Brokers 香港期货经纪协会
:^9 2B?q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!b :;O
+[ association of underwriters 承保人组织
x+B7r& #: assumption of control 接管
F `cuV assurance 担保；保险；转易；转易书
v$_YZm{!< assurance of interest 权益的转易
B+Ox#[<75 at 19XX price 按一九ＸＸ年价格计算
Q
xg)W b# at a discount 按赔价计算；按贴水价格计算；打折扣
n Ph| rW= at a premium 按溢价计算；按升水价格计算
WY3D.z-</ at call 通知付款；按通知
oBqWIXM at constant market price 按固定市价计算
fRT4,; at constant price 按固定价格计算
:i8B'|DN5 at cost 按成本计算
$Lx2!Zy at current market price 按当时市价计算；按现时市价计算
)*tV at current price 按当时价格计算；按现时价格计算
SuuLB6{u3 at factor cost 按要素成本计算；按生产要素成本计算
\cKY{(E at money-of-the-day price 按付款当日价格计算
BGO!c [- at or better 按指定或较佳价位〔买卖指令〕
t=B>t S.hO at par 按面值计算；平价
LH _rc at sight 见票即付
\n}@}E L at the close 按收市盘
{6, l#z at the opening 按开市盘
AIK99 attestation 见证；见证条款
~[H+,+XLY+ at-the-money option 平价期权
d} {d5 -_a attorney 受权人；受托代表人
xLp<G(; attornment 新拥有人承认书
dvLO #o{ attributable profit 可归属利润
rm"C|T4:V attributable share value 可归属股份价值
P9/Bc^5' Auckland Stock Exchange 奥克兰证券交易所
Q gZ`~ auction 拍卖
5:r*em auctioneer 拍卖商
C 7e audit 审计；核数
zJ9[),;7B Audit Commission 审计署
l%^VBv>
2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5&QDZnsl 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
byrK``f audit review 帐目审查
{ t1|6R0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[ h;&r" 1 audited account 审计帐目；经审计的帐目
"?r=n@Kv audited annual account 经审计的周年帐目
Cvk n2T audited balance sheet 经审计的资产负债表
Q+ tUxa+ auditor 核数师；核数主任；审计师
fP :26pK^ auditor's certificate 核数师证明书；审计师证明书
Nd] w I|> auditor's report 核数师报告；审计师报告
d@u)'AY%/ Aussie bond 澳元债券
`5$B"p&i austerity budget 紧缩预算
)4@La& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=:~%$5[[ Australia All Ordinaries Index 澳洲所有普通股票指数
p(J,fus Australian Dollar [AUD] 澳元
N%:)M T,&g Australian Options Market 澳大利亚期权市场
ImnN&[Cu Australian Securities Commission 澳洲证券事务监察委员会
RXZ}aX[h Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mxxuD"5 Australian Stock Exchange 澳大利亚证券交易所
Ait3KIJ9 Austrian Schilling [ATS] 奥地利先令
^ .]]0Rp& authentication 认证；鉴证
}% m:^*@$9 authority to purchase 委托购买证；委购书
_ h7qS authorization 认可；核准；授权；授权书
Wdp?<U authorization by direction 指示授权
_t+.I9kQ authorization by instruction 指令授权
O5;$cP: authorization by warrant 令状授权
K$K6,54y authorization of unit trust 单位信托的认可
D. _* p authorized agent 指定代理人
icnc5G authorized capital 法定资本
Ie14`' authorized clerk 出市员
.JG> /+ authorized dealer 认可交易商
,*Vt 53@E authorized financial institution 认可财务机构
-55Pvg0ND authorized fund 认可基金
<+%#xi/_ authorized fund house 获授权的基金公司；认可基金公司
7j
<:hF~ authorized institution 认可机构
$u`v
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H%AF, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9)Jc'd| authorized insurer 获授权保险人；获认可承保人
oK! W<# authorized investment 特准投资项目
'aFj yY?% authorized person 获授权人
:gvw5h% authorized representative 获授权代表
w
N-np3k authorized share capital 法定股本
8,(FJ7OCT, automated quotation system 自动报价系统
mnwYv..ePz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$Bd13%>) 自动交易系统〔香港期货交易所有限公司〕
8LH" j(H automatic adjustment mechanism 自动调整机制
C6-71 `C0 automatic adjustment system 自动调整系统
~j qG Automatic Clearing House 自动票据交换所
/61P`1y(J automatic exchange rates accumulation system 自动化汇率累集系统
DV,rh83.ip Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e!:/enQo automatic teller machine [ATM] 自动柜员机
Fa !6*K\ autopay 自动转帐
v@8 =u4 available assets 可用资产
AhjUFz available fiscal reserve 现存财政储备
ylEQeN available profit 可用利润
&v y/Vd Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.Y?/J,Ch average 平均；平均数；海损
&?-LL{W{ average basic salary 平均基本薪金
^Y pA@`n average consumer expenditure 平均消费开支；一般消费开支
:tv:46+s= average cost 平均成本
(($"XOU average cost of land production 增辟土地平均成本
H| uvc vf average daily turnover 平均每日成交额
.>K):|Opv average daily wage rate 平均每日工资率
+:s]>R eDa average expenditure pattern 平均开支模式
A=v^`a03I average growth rate 平均增长率
/p=9"? average net fixed assets 固定资产平均净值
sw(dd01a
7 average of relatives 相对价格平均数
1>doa1 average price 平均价格
w_gPX0N}3n average propensity to consume 平均消费倾向；一般消费倾向
:o H~{EQ average propensity to save 平均储蓄倾向；一般储蓄倾向
7*7Z&1*3 average rate 平均率
2^Tj@P7 average revenue 平均收入；平均收益
NW.<v
/?=, average stock 平均库存；平均存货
suh@ average yearly rent 平均年租
, C#Mf@b avoidance of double taxation 避免双重课税
+ &W%]KEh avoidance of tax 避税
