A:
r*{.|>me A share Ａ股；甲类股份
k)+{Y v* abatement of tax 减税；减扣免税额
}hn?4ny ABN AMRO Bank N.V. 荷兰银行
/[/L%;a'p above-the-line expenditure 线上项目支出；经常预算支出
#'/rFT4{v above-the-line receipt 线上项目收入；经常预算收入
}0&Fu?sP ABSA Asia Limited 南非联合亚洲有限公司
gbdzS6XW~ absolute change 绝对数值变更
|E6Thvl$ absolute expenditure 实际开支
-o/Vp>_UOE absolute guideline figure 绝对准则数字
LuRCkKJ absolute interest 绝对权益
5%TSUU+<I absolute order of discharge 绝对破产解除令
%qV:h# absolute profit margin 绝对利润幅度
s(X\7Hz_nC absolute value 实值；绝对值
`C4(C4u absolutely vested interest 绝对既得权益
>:.c?{%g* absorbed cost 已吸收成本；已分摊成本
<8 ( q. absorption 吸收；分摊；合并
ftn10TO * absorption rate 吸收率；摊配率；分摊率
remc_}`w ACB Finance Limited 亚洲商业财务有限公司
i6bUJtL acceptable form of reciprocity 合理的互惠条件
e\}@w1 acceptable rate 适当利率；适当汇率
l9QI lTc7 acceptance agreement 承兑协议
OsOfo({I_ acceptance for honour 参加承兑
+wj}x?ZeV acceptor 承兑人；接受人；受票人
OTYkJEC8\N acceptor for honour 参加承兑人
H0b{`!'Fs: accident insurance 意外保险
_E9[4%f Accident Insurance Association of Hong Kong 香港意外保险公会
;-JF1p 7; accident insurance scheme 意外保险计划
7b~uU@L` accident year basis 意外年度基准
m2m
;|rr accommodation 通融；贷款
,tXI*R accommodation bill 通融票据；空头票据
j~ b NH~3 accommodation party 汇票代发人
` { Ox=+]M account balance 帐户余额；帐户结余
rX^uHq8 account book 帐簿
N(i.E5& 9 account collected in advance 预收款项
W
/v
&V# account current book 往来帐簿
0=+feB1T account of after-acquired property 事后取得的财产报告
y:E$n! account of defaulter 拖欠帐目
/{ j._4c account payable 应付帐款
hc W> R account payee only [A/C payee only] 只可转帐；存入收款人帐户
zSA"f_ e account receivable 应收帐款
/pRv
i>_(: account receivable report 应收帐款报表
.8'c
c8 account statement 结单；帐单；会计财务报表
zn/>t-Bc account title 帐户名称；会计科目
,]t_9B QK accountant's report 会计师报告
?yG[VW Accountant's Report Rules 会计师报告规则
"P c}-& accounting and auditing procedure 会计与审计程序；会计与核数程序
`j3 OFC{7E Accounting Arrangements 《会计安排》
|a) zuC accounting basis 会计基础
sw9r i}oc accounting by Official Receiver 破产管理署署长呈交的帐目
6lpJ+A57# Accounting Circular 《会计通告》
$J4)z&%dr accounting class 会计类别
&CQ28WG X accounting date 记帐日期；会计结算日期
me@`;Q 3 accounting for money 款项核算
SP<(24zdd Accounting Officer 会计主任
; P<h 9( accounting period 会计报告期；会计期
UOj*Gt& accounting policy 会计政策；会计方针
j 0LZ )V accounting practice 会计惯例
|)d%3s\ accounting principle 会计准则
k"=*' accounting record 会计记录
2asRJ97qES accounting report 会计报告
O:'qwJ# ~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$J<WFDn9 Accounting Society of China 中国会计学会
%$Fe[#1 accounting statement 会计报表
\>9^(N accounting system 会计制度；会计系统
P@bPdw!JA accounting transaction 会计事项；帐务交易
3{qB<*!p"G accounting treatment 会计处理
"C3J[) qC accounting year 会计年度
u-j V@Tz accretion 增值；添加
-F(luRBS(W accrual 应计项目；应累算数目
W NeB thq6 accrual basis 应计制；权责发生制
*oLDy1< accrual basis accounting 应计制会计；权责发生制会计
G'Wp)W;])\ accrue 应累算；应计
e1b?TF@lz accrued benefit 应累算利益
Q e/XEW accrued charges 应计费用
+P 9eE,WR accrued cumulative preference share dividend 应累算的累积优先股股息
{\k }:) accrued expenses 应累算费用
8 mOGEx accrued interest payable 应付利息；应计未付利息
xVYa-I[Z accrued interest receivable 应收利息；应计未收利息
gKQ s:25 accrued right 累算权益
iW2\;}y accruing profit 应累算的利润
1.N2!:&G| accumulated fiscal reserve 累积财政储备
>Q_
'[!S accumulated profit 累积利润；滚存溢利
8*Fn02 p accumulated reserve 累积储备
'5Kj "aD% accumulation of surplus income 累积收益盈余
VcsM D a acquired assets 既得资产
\ -Xtb m acquisition 收购；购置；取得
?v:FGO acquisition cost 购置成本
Z{t `f[ acquisition expenses 购置费用
PZ#up{[o acquisition of 100% interest 收购全部股权
"\vQVZd-E acquisition of control 取得控制权
;,uAT d| acquisition of fixed assets 购置固定资产
W!"QtEJ, acquisition of shell “买壳”
!5h8sD; acquisition price 收购价
NB44GP1-@ act of God 天灾
+BO kHXk1 acting partner 执事合伙人
T#6g5Jnsp active market 买卖活跃的市场；交投畅旺的市场；旺市
Kwm_ Y5`A active partner 积极参与的合伙人
CY.92I@S active trading 交投活跃
S~H>MtX(< actual circulation 实际流通
EU h_`R actual cost 实际成本
__+8wC actual expenditure 实际开支；实际支出
<_k A+&T actual income 实际入息；实际收入；实际收益
QrFKjmD< actual market 现货市场
Y^DGnx("m actual price 现货价；实际价格
#=0 BjW* actual profit 实际利润
b LGC actual quotation 实盘；实际价位；实际报价
? [5>! actual year basis 按实际年度计算
$ !$I f(
7 actuals 实货
B#`'h~(7 actuarial investigation 精算调查
SmvMjZ+7Y actuarial principle 精算原则
gH ,Pz actuarial report 精算师报告
h 2JmRO Actuarial Society of Hong Kong 香港精算学会
=z"8#_3A actuarial valuation 精算师估值
t_16icF9U actuary 精算师
m<k 6oev$ ad referendum agreement 暂定协议；有待覆核的协定
)FG/ ad valorem duty 从价税；按值征税
_cC!rq U1 ad valorem duty system 从价税制
*ZLi sq-f ad valorem fee 从价费
9
!UNO ad valorem tariff 从价关税
KJ S-{ed additional allowance 额外免税额
Z5F#r>> ` additional amount for unexpired risk 未过期风险的额外款额
a[z $ae7 additional assessable profit 补加应评税利润
]t& ^o ** additional assessment 补加评税
\Wg_ g A additional commitment 额外承担
H2Z
e\c additional commitment vote 额外承担拨款
vf#d additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~H
additional dependent parent allowance 供养父母额外免税额
j+3rS additional provision 额外拨款
n'q:L(`M additional stamp duty 附加印花税
5`:d$rv additional tax 补加税罚款；补加税款
Fv)E:PnKC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
g) ZMU^1 adjudged bankrupt 被裁定破产
s V5" ) /~ adjudicated bankrupt 裁定破产人
D@ .qdRc3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
@^ti*` adjudication of bankruptcy 裁定破产；宣告破产
y3j"vKG adjudication of insolvency 裁定无力偿还债务
d-m.aP)y: adjusted actual 经调整的实数；调整后的实数
ux!YVvTPd adjusted current assets 经调整的流动资产；调整后的流动资产
]xoG{%vgb adjusted figure 经调整的数字；调整后的数额
C4gES"T adjusted liabilities 经调整的负债；调整后的负债
34"PtWbV> adjusted loss 经调整的亏损；调整后的亏损
.9r8 5 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
%{3q=9ii adjusted profit 经调整的利润；调整后的利润
7{w}0PMx adjusted surplus 经调整的盈余额；调整后的盈余额
B/;'D7i|S adjusted value 经调整的价值；调整后的价值
%I!2dXNFRF adjustment 调整；修订；理算〔保险〕
[dz3k@ >0 adjustment centre 调剂中心
#639N9a~ adjustment lag 调整过程的时间差距；调整时差
dS <*DP adjustment mechanism 调整机制
d+5~^\lV adjustment of loss 亏损调整
8HZ+r/j adjustment process 调整过程；调整程序
x H=15JY1W adjustment range 调整幅度
+?Cy8Ev? administered exchange rate 受管制汇率
YAe F*vP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
);q~TZ[Do administration expenses 行政费用
.oLV\'HAR administration fee 手续费；行政费
S-Bx`e9 ' administration in bankruptcy 破产管理
i'>5vU0?3 administration order 遗产管理令
goF87^M administrator 管理人；遗产管理人
[eOv fD administrator of the estate 遗产管理人
v4'kV:;& admission of debt 债项承认书
,d* hhe
admission of proof 接纳债权证明
1iLU{m 9 advance 放贷款项；垫付款项；预支款项；预付款项
[.Kp/,JY advance account 暂支帐目；预付款帐户
1 kvs 2 advance compensation 预付补偿金
#,6T. O advance from shareholder 股东垫款
(C).Vj~ advance pending reimbursement 预支以待日后付还
A r,n=obG advanced economy 先进经济体系
4* E5@{D advancement 预付；预付财产
f n5-Tnsq* advances warrant 垫款令
q TN)2G
advancing 贷出
Su? cC/ adverse balance 逆差
H|w P8uQC adverse exchange 逆汇
]{\M,txo8 advertisement addressed to shareholders 在报章刊登的致股东通告
1(:!6P Y advice for collection 托收通知书
&|RTLGwX advice of drawing 提款通知书；汇票通知书
vlEW{B;)Z advice of payment 付款通知
7: b.c Advisory Committee [Securities and Futures Commission]
eM FxdtH 谘询委员会〔证券及期货事务监察委员会〕
ZE _ Advisory Committee on Diversification 经济多元化谘询委员会
hLk6Hqr7 affidavit 誓章；遗产申报誓章
^[Ka+E^Q affidavit of no receipt 述明无收款的誓章
O&|<2Qr affiliate 联号；联营公司；附属公司
-<5{wQE;| affiliated company 附属公司；联号；联营公司
GQCdB> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z(Y : affordability 负担能力
=Tl_~OR African Development Bank [AfDB] 非洲开发银行
t8xXGWk0 after-acquired property 事后取得的财产
.PR+_a-X after-hours dealing 市后交易
{]dtA&8( after-tax profit 税后盈利；税后利润；税后溢利
7 [u>#8 agency agreement 代理协议
~gMt
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rJCb8x+5a agency fee 代理费
gM=:80 Agency Law 《代理法》
m9i/r K_ agent 代理人；承销人
# C?M- agent of company 公司代理人
66" 6> agent's fee 代理人费；经纪费
8,!Ou p aggregate 总计；总数；总体数字
qz ( x aggregate amount 总款额；总额
: |n iFK4 aggregate assets and liabilities 总体资产与负债
| Rhqi aggregate at constant price 按固定价格计算的总体数字
Q% d1n*;+ aggregate demand 总需求
Bi :!"Nw[X aggregate gross position 总持仓量
|}UkVLc_^ aggregate limit 总限额
\( #"g aggregate of salaries tax 合计薪俸税
>-<iY4|[d aggregate performance 总体表现；总体业绩
^V96l Kt/ aggregate supply 总体供应
hEsi AbTyF aggregate surplus 总盈余
{)!>e aggregate total 整体总额
+FqE fY4j aggregate value 总值；合计价值
F N=WU<
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$ GG aR x aggregated net chargeable income 合计应课税入息实额
y* -_ aggregation 合并计算；合计；总和
lG94^|U aggregation of incomes of husband and wife 夫妇入息合并计算
A(
vdlj aggregation of property 财产的总和
Km%L 1C d] agio 差价；贴水
S**eI<QFSk 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》
}$L63;/H Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8j3Y&m4^ 《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》
NM![WvtjW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zB`woI28 《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》
?&~q^t?u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V8TdtGB.|h 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Tsa]SN14 agreement for a settlement 授产协议
15<? [`:6 agreement for assignment 转让协议
)(-;H|]? agreement for sale 售卖协议；买卖协议
gC/ e]7FNr agreement for sale and purchase 买卖协议
U za '%R agreement for the payment of interest 支付利息协议
:Z6j5V;s agreement for the repayment of money 还款协议
TSsZzsdr2 agreement of reinsurance 再保险协议
%KT}Map Agricultural Bank of China 中国农业银行
c :9n8skE7 air passenger departure tax 飞机乘客离境税
Dpw*m.f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c AEvv[ airport tax 机场税
Im/tU6ybV alcohol duty 酒精税
uu,F5<y[ alienation 让与；让渡；转让
ZqVbNIY alimony 生活费；赡养费
'OziP All Ordinaries Index [AOI] 所有普通股指数
d`B<\Y#{Us all risks 全险；综合险
p T 8?z All Sales Record for Stock Market 《股票市场成交报告》
x}?<9(nE c Allied Capital Resources Limited 新联财务有限公司
Wx{E\ l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~:bdS 4w allocation letter 拨款信件
'Uf?-t*LT@ allocation of fund 分配款项；预留款项
6xJffl allocation of profit 利润分配；溢利分配
9T24d ofkJ allocation warrant 拨款令
sEdz`F allotment 分配；配股
vb6EO[e% I allotment notice 股份配售通知；配股通知
F1L[3D^- allotment of shares 股份分配
!!^z6jpvn allowable 可获宽免；免税的
<d H@e allowable business loss 可扣除的营业亏损
Q,xL8i
M, allowable expenses 可扣税的支出
o"
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d)Yl D]I allowance for debts 债项的免税额
3 J04 $cD allowance for depreciation by wear and tear 耗损折旧免税额
}:Z A) allowance for funeral expenses 殡殓费的免税额
7 D#y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iT4*~(p 3 allowance for repairs and outgoings 修葺及支出方面的免税额
b hpku=ov allowance to debtor 给债务人的津贴
U-u?oU-.' alteration of capital 资本更改
)P:^A9&_n= alternate trustee 候补受托人
IFX$\+- amalgamation 合并
cZ?Q I6|[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d- UeItyW* ambit of charges 征税范围；收费范围
Kg$RT?q-C6 amended valuation 经修订的估值
P)=.D u) American Commodities Exchange 美国商品交易所
Lau@HYW0 American Express Bank Limited 美国运通银行
ZLv/otf:|" American Stock Exchange 美国证券交易所
vv @m{,7#Y amortization 摊销
nG!<wlY14P amount due from banks 存放银行同业的款项
2Kz+COP+ amount due from banks abroad 存放海外银行同业的款项
xZ9:9/Vg amount due from holding companies 控股公司欠款
%7)=k}4 amount due from local banks 存放本港银行同业的款项
p?rlx#M amount due to banks 银行同业的存款
yS\&2"o amount due to banks abroad 海外银行同业的存款
\% =\4%: amount due to holding companies 控股公司存款
: -k|jt amount due to local banks 本港银行同业的存款
Lqj
Qv$ amount due to outport banks 外埠银行同业的存款
U4pIRa )S amount for note issue 发行纸币的款额
!SQcV' amount of bond 担保契据的款额
|/*Pimk amount of consideration 代价款额
F`nQS &y amount of contribution 供款数额
Z nc(Q amount of indebtedness 负债款额
e yJ07 amount of principal of the loan 贷款本金额
GlAI~ \A amount of rates chargeable 应征差饷数额
p?: 5 U[KM amount of share capital 股本额
1q;v|F amount of sums assured 承保款额
Nujnm$!,Q amount of variation 变动幅度
=#b@7Yw: amount of vote 拨款数额
-Ks>s amount payable 应付款额
w6%
Q"%rp amount receivable 应收款额
m.e]tTe Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)?*YrWO{ analysis 分析
I9*cEZ!l=e ancillary risk 附属风险
n~* ".ZC'Y annual account 周年帐目；周年帐目报表；年度决算；年结
-1g :3'%
P annual accounting date 年结日期
8-#%l~dr annual allowance 每年免税额；年积金；年度津贴；年津
$RPW/Lyi q annual balance 年度余额
}~XW tWbd- annual disposable income 每年可动用收入
'jtC#:ePK annual estimates 周年预算
Wp=3heCa6 annual fee 年费
~f1g" annual general meeting 周年大会
JQ&t"`\k annual growth rate 年增率；每年增长率
2d ! '9mA annual long-term supplement 长期个案每年补助金
i<m(neX[H annual pensionable emolument 可供计算退休金的年薪
Pd*[i7zhC annual report 年报
I0)`tQ + Annual Report on the Consumer Price Index 《消费物价指数年报》
w
)R5P[b annual return 周年报表；周年申报表；每年报税表格
JbMTULA Annual Return Rules 《周年报表规则》
$1an#~ annual review of consumer prices 每年消费物价回顾
_IDZ.\'>$ annual roll-forward basis 逐年延展方式
pN%&`]Wev annual salary 年薪
%iN>4;T8 annual statement 年度报表；年度决算表
Z4j6z>q E 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
,BU;i%G&s annuitant 年金受益人
7~/ cz_ annuity 年金
%z><)7 annuity contract 年金合约
iQwQ5m!d & annuity on human life 人寿年金
yGZsNd {a& antecedent debt 先前的债项
S(Yd.Sp ante-dated cheque 倒填日期支票
| p11 Jt[ anticipated expenditure 预期开支
-Aj)<KNx[ anticipated net profit 预期纯利
(\9`$ anticipated revenue 预期收入
e#(Ck{e anti-inflation measure 反通货膨胀措施
ETe4I`d{ anti-inflationary stance 反通货膨胀立场
!_<6}:ZB apparent deficit 表面赤字
%qP [+N& apparent financial solvency 表面偿债能力
)h!cOEt apparent partner 表面合伙人
A =Wg0eYy\ application for personal assessment 个人入息课税申请书
m~ tvuz I application of fund 资金应用
E 7fx4kV application to release as liquidator and to destruct the books of accounts and documents
`Lf'/q 申请免除清盘人职务及毁灭帐簿与文件
n| SV)92o1 appointed actuary 委任精算师
}h5i Tc appointed auditor 委任核数师；委任审计师
k_al*iM>H appointed trustee 委任的受托人
>qjV{M appointer 委任人
}]?Si6_ZZ apportioned pro rata 按比例分摊
1 DWoL}Z apportionment 分配；分摊
157_0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P3$eomX' apportionment formula 分摊方程式
<B"sp r&1 apportionment of estate duty 遗产税的分摊
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TKM appraisal 估价；评估
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*(nL appreciable growth 可观增长
<j'V}|3 appreciable impact 显着影响
p\6cpf appreciable increase 可观增长
a V 3:{oL appreciation 增值；升值
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5< s appreciation against other currencies 相对其他货币升值
[4Z 31v> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
XpQ Ol appreciation tax 增值税
S&o p|Z)1 appropriation 拨款；拨用；拨付
U=on}W3V 2 appropriation account 拨款帐目
u2 V-V#jS Appropriation Bill 拨款法案
*2'8d8>R%] appropriation-in-aid system 补助拨款办法
K"} fD;3 approved assets 核准资产
_]Hna <Ly approved basket stock 认可一篮子证券
g*| j+ <:7 approved budget 核准预算
%\As approved charitable donation 认可慈善捐款
\{,TpK. approved charitable institution 认可慈善机构
W .7rHa approved currency 核准货币；认可货币
{ |+Y;V` approved estimates 核准预算
GP|=4T}Bf approved estimates of expenditure 核准开支预算
R$awg S E approved overseas insurer 核准海外保险人
IP~!E_e}\ approved overseas trust company 核准海外信托公司
^4y]7 p approved pooled investment fund 核准汇集投资基金
CT|+? approved provident fund scheme 认可公积金计划
Kz 4S6N c approved provision 核准拨款
)s2] -n}W approved redeemable share 核准可赎回股份
0&.CAHb} approved regional stock 认可地区性证券
A KNx~!%2 approved retirement scheme 认可退休金计划
v\0 G`&^1 approved subordinated loan 核准附属贷款
Q=\
O a(I arbitrage 套戥；套汇；套利
LSo!_tY arbitrageur 套戥者；套汇者
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`bC#% arbitrary amount 临时款项
S)rZE*~2 arrangement 措施；安排；协定
z`y9<+ arrears 欠款
YeX*IZX8 arrears of pay 欠付薪酬
i%glQT arrears of revenue 逾期未收税款；逾期未收的帐项
+8=$-E= articles of association 组织章程；组织细则；组织章程细则
=lXj%V^8N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?0tg}0| ascertainment of profit 确定利润
da{]B5p\ "Asia Clear" “亚洲结算系统”
$EMOz=)I# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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r Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
73WSW/^F Asian Development Fund [ADF] 亚洲发展基金
H#- 3 Asian dollar bond 亚洲美元债券
c w;wv+|k Asian dollar market 亚洲美元市场
Z O}Og&% Asian dollar rate 亚洲美元利率
#m +!< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l{3B }_, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j jpY g asked price 沽盘；喊价；索价；卖方报价
*OVB;]D3+ assessable income 应评税入息
6 Z/`p~e assessable loss 应评税亏损
1C[9}} assessable profit 应评税利润
'nJF:+30ZH assessable value 应评税值
aD/ Rr3v> assessed profit 估定利润
E$d3+`` assessed value 经评估价值
FoefBo?g65 assessment 评税；评定；估价；评税单
0MQ= Rt assessment number 评税编号；估价编号
# F*|@ assessment of additional tax 补加税评税
o3ZN0j 69| assessment of performance 业绩评估；实绩评价
l/$GF|`U Assessor 评税主任
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&9fN asset price bubbles 资产价格泡沫
GnV0~? asset-backed securities 具资产保证的证券
<?jd NM assets accretion 资产增值
93-Y(Xx)bY assets and liabilities 资产与负债
~m%[d.
}e assets betterment statement 资产递增表；资产改进表
F c[KIG3@ assets lending 实物放款；有抵押贷款
^}3^| jF assets of the company passing on the death 死者去世时转移的公司资产
BT_]=\zi assets pledged as security for liabilities 用作负债抵押的资产
;rh.6D l assets portfolio 资产投资组合
A 'qe2] assets price 资产价格
VFT@Ic#] assets quality 资产质素
?-??>& z assets realization 资产变现
.@dC]$2= assets refinancing arrangement 资产再集资安排
4.6$m assets securitization 资产证券化
<sdgL+&1h assets situated outside Hong Kong 在香港以外地方的资产
&9k~\;x assets stripping 削减资产；拆卖资产
urp|@WZ assets value 资产值
R^Rc!G} assignee 承让人
`i{d"H0E assignment 转让；转让书；转让契
B`tq*T% assignment of interest 权益转让
y48]|%73 assignment of letters patent and trade mark 专利证书及商标转让
a|ft l&uk assignment of property 物业转让；物业转让书
KaIKb=4L| assignment right 转让权
V>$ ( N/1 assignor 转让人
"SF0b jG9C associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y~ ~Dg?e Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9#LMK 1ge associate member 附属会员
,OZ associated body corporate 相联法人团体
iT@` dEZ . associated company 相联公司；联属公司
>WLPE6E associated corporation 相联法团
r)(5,* v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P - m_] , 公认会计师公会〔英国〕
d Qut8>0& Association of Futures Exchange Brokers 香港期货经纪协会
'1 <Z"InU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nx9PNl@?V association of underwriters 承保人组织
lED!}h'4 assumption of control 接管
M 8^ID # assurance 担保；保险；转易；转易书
3CUQQ_ assurance of interest 权益的转易
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DuM at 19XX price 按一九ＸＸ年价格计算
3F9V,zWtTi at a discount 按赔价计算；按贴水价格计算；打折扣
6)HmE[[F at a premium 按溢价计算；按升水价格计算
D)* at call 通知付款；按通知
O5dS$[`j\p at constant market price 按固定市价计算
,(jJOFf at constant price 按固定价格计算
{1GJ,['qL at cost 按成本计算
;qx#]Z0 < at current market price 按当时市价计算；按现时市价计算
8&QST!JGSX at current price 按当时价格计算；按现时价格计算
C|{Sj` ,XG at factor cost 按要素成本计算；按生产要素成本计算
P jQl(v&O at money-of-the-day price 按付款当日价格计算
LPs%^*8(2 at or better 按指定或较佳价位〔买卖指令〕
b# 2)" V( at par 按面值计算；平价
1- RY5R}VR at sight 见票即付
mq:k |w^ 6 at the close 按收市盘
Xz]l#w4 Pp at the opening 按开市盘
u09Tlqh0 3 attestation 见证；见证条款
$ m`Dyu at-the-money option 平价期权
MVatV[G attorney 受权人；受托代表人
&lc@]y8 attornment 新拥有人承认书
HC0juT OiO attributable profit 可归属利润
X<ex
>sM attributable share value 可归属股份价值
;W |kc</R* Auckland Stock Exchange 奥克兰证券交易所
UhB +c auction 拍卖
?7\V)$00(& auctioneer 拍卖商
UG 1<Xfu| audit 审计；核数
,f03TBD} Audit Commission 审计署
OM'iJB6= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8jK=A2pTa 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
x/QqG1q audit review 帐目审查
s|YH_1r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h y rPu_
audited account 审计帐目；经审计的帐目
0
_!0\d#c audited annual account 经审计的周年帐目
7KtU\u audited balance sheet 经审计的资产负债表
" +DA)K auditor 核数师；核数主任；审计师
/4{WT ?j auditor's certificate 核数师证明书；审计师证明书
ITPE2x auditor's report 核数师报告；审计师报告
?o<vmIge Aussie bond 澳元债券
Zy0M\-Mn austerity budget 紧缩预算
VPN
9 Ql= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O{ :{P5 Australia All Ordinaries Index 澳洲所有普通股票指数
I=`? 4% Australian Dollar [AUD] 澳元
&9jJ\+:7 Australian Options Market 澳大利亚期权市场
-:}vf? Australian Securities Commission 澳洲证券事务监察委员会
VPCI5mS_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^} j~:EZb Australian Stock Exchange 澳大利亚证券交易所
ODJ"3 J Austrian Schilling [ATS] 奥地利先令
N=mvr&arP authentication 认证；鉴证
f/\!=sa: authority to purchase 委托购买证；委购书
8 Ku9;VEk authorization 认可；核准；授权；授权书
N'1I6e " authorization by direction 指示授权
]dyc esc' authorization by instruction 指令授权
\Y# authorization by warrant 令状授权
_KRnx- authorization of unit trust 单位信托的认可
=lNW1J\SW authorized agent 指定代理人
V[ UOl J authorized capital 法定资本
_/[qBe authorized clerk 出市员
&BVUK"}P authorized dealer 认可交易商
b+s'B4@rb authorized financial institution 认可财务机构
ui]iO p authorized fund 认可基金
q NGR6i authorized fund house 获授权的基金公司；认可基金公司
4S(G366 authorized institution 认可机构
6v@Prw@.b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
R P{pEd authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Owp]>e authorized insurer 获授权保险人；获认可承保人
f,YORJ authorized investment 特准投资项目
v]JET9hY authorized person 获授权人
1$Up7=Dr= authorized representative 获授权代表
A-x^JC= authorized share capital 法定股本
81RuNs] automated quotation system 自动报价系统
aru2H6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g5BL"Dn 自动交易系统〔香港期货交易所有限公司〕
cMK|t;"
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cT(nKHL automatic adjustment system 自动调整系统
Gm+D1l i Automatic Clearing House 自动票据交换所
ff9 m_P automatic exchange rates accumulation system 自动化汇率累集系统
&H _/`Z]Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GtRpgM automatic teller machine [ATM] 自动柜员机
/cS8@ )e4 autopay 自动转帐
\mF-L,yu available assets 可用资产
<XL%* available fiscal reserve 现存财政储备
F"Dr(V available profit 可用利润
8%4;'[UV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y58H.P average 平均；平均数；海损
5%'ybh)@ average basic salary 平均基本薪金
74_ ?@Z( average consumer expenditure 平均消费开支；一般消费开支
2d[tcn$;h] average cost 平均成本
_ $PeFE2 average cost of land production 增辟土地平均成本
4'faE="1)S average daily turnover 平均每日成交额
Fd8nR9A average daily wage rate 平均每日工资率
d /jx8( 0 average expenditure pattern 平均开支模式
dcKpsX average growth rate 平均增长率
u7!gF&tA average net fixed assets 固定资产平均净值
U=v>gNba average of relatives 相对价格平均数
>A )Sl' average price 平均价格
.)*&NY!nsl average propensity to consume 平均消费倾向；一般消费倾向
$`xpn#l z average propensity to save 平均储蓄倾向；一般储蓄倾向
c{ 'Z.mut average rate 平均率
1dD%a91 average revenue 平均收入；平均收益
MpKXC average stock 平均库存；平均存货
6@aH2+4+ average yearly rent 平均年租
CI+)0=`<1B avoidance of double taxation 避免双重课税
x. t< @y~ avoidance of tax 避税
