A:
o%Ubn* A share Ａ股；甲类股份
#yPQt! abatement of tax 减税；减扣免税额
$aIq>vJO9 ABN AMRO Bank N.V. 荷兰银行
.T;:6/??1 above-the-line expenditure 线上项目支出；经常预算支出
vZhC_G+tGd above-the-line receipt 线上项目收入；经常预算收入
?fv5KdD ABSA Asia Limited 南非联合亚洲有限公司
Gs`[\<;LI absolute change 绝对数值变更
1{%3OG^' absolute expenditure 实际开支
`X;' *E]e absolute guideline figure 绝对准则数字
XR2Gw 4] absolute interest 绝对权益
gl. uDO%. absolute order of discharge 绝对破产解除令
QlxzWd3=q absolute profit margin 绝对利润幅度
/?(\6Z_A absolute value 实值；绝对值
MK1V1 F` absolutely vested interest 绝对既得权益
$r3kAM;V: absorbed cost 已吸收成本；已分摊成本
3:H[ S_q absorption 吸收；分摊；合并
*yX5g,52-| absorption rate 吸收率；摊配率；分摊率
o hLM9mc9 ACB Finance Limited 亚洲商业财务有限公司
goa@ e acceptable form of reciprocity 合理的互惠条件
Z|t`}lK acceptable rate 适当利率；适当汇率
&7-ENg9 [ acceptance agreement 承兑协议
dUvgFOy|P acceptance for honour 参加承兑
/w|!SZ B acceptor 承兑人；接受人；受票人
)s-[d_g acceptor for honour 参加承兑人
\}Hi\k+h': accident insurance 意外保险
VWLqJd>tr1 Accident Insurance Association of Hong Kong 香港意外保险公会
| XGj97#M accident insurance scheme 意外保险计划
#aHJ|[[(n accident year basis 意外年度基准
r(qw zUI accommodation 通融；贷款
eE=}^6)(* accommodation bill 通融票据；空头票据
f pPB_P{Ua accommodation party 汇票代发人
R(t1Ei.-? account balance 帐户余额；帐户结余
%tK^&rw% account book 帐簿
D*_Z"q_B account collected in advance 预收款项
+hZ {/ account current book 往来帐簿
g6D7Y<} d account of after-acquired property 事后取得的财产报告
[@_IUvf^. account of defaulter 拖欠帐目
O-3R#sZ0 account payable 应付帐款
q2{Aq[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
O)FkpZc@9c account receivable 应收帐款
= JW.1 ;
account receivable report 应收帐款报表
;5dA account statement 结单；帐单；会计财务报表
,5XDH6L1 account title 帐户名称；会计科目
~@ H9h<T accountant's report 会计师报告
t &>eZ" Accountant's Report Rules 会计师报告规则
#TG7WF 5 accounting and auditing procedure 会计与审计程序；会计与核数程序
V\m51H1mqo Accounting Arrangements 《会计安排》
>gT QD\k:D accounting basis 会计基础
UCBx?9O/0 accounting by Official Receiver 破产管理署署长呈交的帐目
Io*mFa? Accounting Circular 《会计通告》
J|uSj/8 accounting class 会计类别
Ly_.% f accounting date 记帐日期；会计结算日期
Xw'Y
&!z accounting for money 款项核算
Y$4dqn Accounting Officer 会计主任
Rq[ VP# accounting period 会计报告期；会计期
@-% .+ accounting policy 会计政策；会计方针
.a_xQ]eQ accounting practice 会计惯例
E]g y5y accounting principle 会计准则
":vF[6K6 accounting record 会计记录
rx\f:-3g accounting report 会计报告
^@-qnU lH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)J(@e4;Rv Accounting Society of China 中国会计学会
J ,_IHzO~Z accounting statement 会计报表
>U#j\2!Sg accounting system 会计制度；会计系统
z#Cgd-^7.# accounting transaction 会计事项；帐务交易
0N`'a?x accounting treatment 会计处理
_OY<Hb3%M accounting year 会计年度
( jtkY_ accretion 增值；添加
+ V,Ld&r accrual 应计项目；应累算数目
j=V2~
xA6 accrual basis 应计制；权责发生制
<;q)V%IUz accrual basis accounting 应计制会计；权责发生制会计
lj+}5ySG/ accrue 应累算；应计
w@ $_2t accrued benefit 应累算利益
;Ebpf J accrued charges 应计费用
1vL$k[^&d accrued cumulative preference share dividend 应累算的累积优先股股息
x-Fl|kwX.5 accrued expenses 应累算费用
12 S[m~L% accrued interest payable 应付利息；应计未付利息
Mw{skK>b accrued interest receivable 应收利息；应计未收利息
-FW'i10\2+ accrued right 累算权益
W<OO:B.ty accruing profit 应累算的利润
1IeB_t accumulated fiscal reserve 累积财政储备
0qk.NPMB0 accumulated profit 累积利润；滚存溢利
1+NmiGKg accumulated reserve 累积储备
a^MR"i>@G accumulation of surplus income 累积收益盈余
h@D</2> acquired assets 既得资产
mqv!"rk'w acquisition 收购；购置；取得
5%%A2FrB.S acquisition cost 购置成本
5:x .< acquisition expenses 购置费用
8+U':xR acquisition of 100% interest 收购全部股权
`^1&Qz > acquisition of control 取得控制权
M$AQZ')9 acquisition of fixed assets 购置固定资产
K $Yc!4M acquisition of shell “买壳”
&xje Zh4- acquisition price 收购价
V[BlT|t act of God 天灾
pgU4>tyD acting partner 执事合伙人
"Qxn}$6- active market 买卖活跃的市场；交投畅旺的市场；旺市
;WpPdR2 active partner 积极参与的合伙人
Gj(UA1~1 active trading 交投活跃
YcJ2Arml actual circulation 实际流通
!>L+q@l) actual cost 实际成本
G9uWn%5r actual expenditure 实际开支；实际支出
DU:
sQS4 actual income 实际入息；实际收入；实际收益
ky5 gU[ actual market 现货市场
kzcD}?mSS actual price 现货价；实际价格
BlvNBB1^ actual profit 实际利润
Y2 Y!^A89 actual quotation 实盘；实际价位；实际报价
t?j2Rw3f`I actual year basis 按实际年度计算
;q&\>u: actuals 实货
3kBpH7h4 actuarial investigation 精算调查
: j m|) actuarial principle 精算原则
tXIre-. 2} actuarial report 精算师报告
% 1p4K) Actuarial Society of Hong Kong 香港精算学会
lt&30nf= actuarial valuation 精算师估值
AFcA5: ja actuary 精算师
1yIo 'i1 ad referendum agreement 暂定协议；有待覆核的协定
umWZ]8 ad valorem duty 从价税；按值征税
6@ HY+RCx ad valorem duty system 从价税制
|fk ,&5s ad valorem fee 从价费
v1j ]&3O ad valorem tariff 从价关税
.iL_3:6f additional allowance 额外免税额
ljrA^P ,>P additional amount for unexpired risk 未过期风险的额外款额
9N'um%J3%s additional assessable profit 补加应评税利润
D|D1`CIM additional assessment 补加评税
\..(!>,%F additional commitment 额外承担
|k4ZTr]? additional commitment vote 额外承担拨款
\'L6m1UZ% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m&Mv b[ additional dependent parent allowance 供养父母额外免税额
r 4xq%hy additional provision 额外拨款
dkQA[/k additional stamp duty 附加印花税
6]}Xi:I additional tax 补加税罚款；补加税款
Vy:ER Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xUD$i?3z adjudged bankrupt 被裁定破产
qpl "j- adjudicated bankrupt 裁定破产人
GZc%* adjudication fee 裁定费；评定印花税额手续费；评估契据费
Xk lp6{VH9 adjudication of bankruptcy 裁定破产；宣告破产
I$`Vw > adjudication of insolvency 裁定无力偿还债务
NoJo-vo* adjusted actual 经调整的实数；调整后的实数
*3<m<<>U adjusted current assets 经调整的流动资产；调整后的流动资产
Iq\sf-1E adjusted figure 经调整的数字；调整后的数额
9_ Qm_ adjusted liabilities 经调整的负债；调整后的负债
]~(Ip z2NP adjusted loss 经调整的亏损；调整后的亏损
' U)~|(\i adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
M{7EFTy!y adjusted profit 经调整的利润；调整后的利润
Te> 7I adjusted surplus 经调整的盈余额；调整后的盈余额
5.|rzk> adjusted value 经调整的价值；调整后的价值
_V{WXsOx( adjustment 调整；修订；理算〔保险〕
j <+iL]b adjustment centre 调剂中心
A}\Rms 2 adjustment lag 调整过程的时间差距；调整时差
y Ht63z8' adjustment mechanism 调整机制
DI}h?Uf , adjustment of loss 亏损调整
#IBBaxOk adjustment process 调整过程；调整程序
fINM$ 6 adjustment range 调整幅度
<UQ:1W8>B administered exchange rate 受管制汇率
~|J6 M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F;ONo.v; administration expenses 行政费用
df 1* [ administration fee 手续费；行政费
=WE fo; administration in bankruptcy 破产管理
J7QlGm,= administration order 遗产管理令
}C#YR( ] administrator 管理人；遗产管理人
+n Mg QOs administrator of the estate 遗产管理人
Ir \3c 9 admission of debt 债项承认书
u'K<-U8H admission of proof 接纳债权证明
]NAPvw#p advance 放贷款项；垫付款项；预支款项；预付款项
v,|;uc+ advance account 暂支帐目；预付款帐户
/2HwK/RZ advance compensation 预付补偿金
X Y4 s advance from shareholder 股东垫款
Zc9
n0t[ advance pending reimbursement 预支以待日后付还
u khI#:[ advanced economy 先进经济体系
6xFZv
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}(tGjx] advances warrant 垫款令
.X2 mEnh advancing 贷出
TVFGonVY adverse balance 逆差
~4`wfOvO adverse exchange 逆汇
s\jLIrG8 advertisement addressed to shareholders 在报章刊登的致股东通告
6PM u;# advice for collection 托收通知书
Ew:JpMR advice of drawing 提款通知书；汇票通知书
[
objdQ U` advice of payment 付款通知
>leOyBEAR Advisory Committee [Securities and Futures Commission]
;JmD(T7{ 谘询委员会〔证券及期货事务监察委员会〕
;%j t;Xv9 Advisory Committee on Diversification 经济多元化谘询委员会
s{q2C}=$?D affidavit 誓章；遗产申报誓章
& e rNVD5o affidavit of no receipt 述明无收款的誓章
gN]`$==c[ affiliate 联号；联营公司；附属公司
bm+ Mr affiliated company 附属公司；联号；联营公司
)nJ>kbO~8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,!Hl@( affordability 负担能力
Ti)n(G9$ African Development Bank [AfDB] 非洲开发银行
Xl aNR+ after-acquired property 事后取得的财产
U50X`J after-hours dealing 市后交易
Z?x]HB`r after-tax profit 税后盈利；税后利润；税后溢利
?B}>[ agency agreement 代理协议
q/3}8 BJ agency expenses 代理机构的开支
*"4<&F
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~clWG-i Agency Law 《代理法》
)T3wU~% agent 代理人；承销人
aFSZYyPxwv agent of company 公司代理人
m:41 zoV agent's fee 代理人费；经纪费
vB
Jva8;Q aggregate 总计；总数；总体数字
o&AUB` .9~ aggregate amount 总款额；总额
?eO|s5r aggregate assets and liabilities 总体资产与负债
an7N< -? aggregate at constant price 按固定价格计算的总体数字
aH$~':[93 aggregate demand 总需求
67g/(4 & aggregate gross position 总持仓量
d G rA 18 aggregate limit 总限额
UB1/FM4~ aggregate of salaries tax 合计薪俸税
]d[q:N]z aggregate performance 总体表现；总体业绩
+\ySx^vi aggregate supply 总体供应
Yx%%+c?. aggregate surplus 总盈余
kp$I LZ aggregate total 整体总额
E.6\(^g aggregate value 总值；合计价值
hnZHu\EJ aggregated basis 合计基准
Qh[t ##I/ aggregated net chargeable income 合计应课税入息实额
3edAI&a5 aggregation 合并计算；合计；总和
f
LW>-O73 aggregation of incomes of husband and wife 夫妇入息合并计算
f/B--j q aggregation of property 财产的总和
x -!FS h8q agio 差价；贴水
' !I?C/49k 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》
;E&XFTdO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
< D^x6{} 《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》
bDo'hDmW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3u^TJt ) 《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》
XJ\q!{;h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5^dw!^d 《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#IJ<^[ 8 agreement for a settlement 授产协议
H6O\U2+ agreement for assignment 转让协议
_~kcr5 agreement for sale 售卖协议；买卖协议
x\DkS,O agreement for sale and purchase 买卖协议
8z CAy@u agreement for the payment of interest 支付利息协议
54{"ni 2a agreement for the repayment of money 还款协议
+Xp;T`,v agreement of reinsurance 再保险协议
= I(s7=Liu Agricultural Bank of China 中国农业银行
5dF= DCZ air passenger departure tax 飞机乘客离境税
B`F82 _O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l)8 V:MK airport tax 机场税
*K(xES! b alcohol duty 酒精税
XbC8t &Q], alienation 让与；让渡；转让
yFt7fdl2 alimony 生活费；赡养费
kTz All Ordinaries Index [AOI] 所有普通股指数
_iu |*h1y all risks 全险；综合险
DR /) hAE All Sales Record for Stock Market 《股票市场成交报告》
4L e5Ms/ Allied Capital Resources Limited 新联财务有限公司
l.x }I"tf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4m*(D5Y=| allocation letter 拨款信件
$D5U# allocation of fund 分配款项；预留款项
L\ %_<2 allocation of profit 利润分配；溢利分配
1l_ }O1 allocation warrant 拨款令
}dUC^04 allotment 分配；配股
uKy *N* } allotment notice 股份配售通知；配股通知
M 9#QS`G allotment of shares 股份分配
lF( !(>YZ allowable 可获宽免；免税的
(w eo kP! allowable business loss 可扣除的营业亏损
`4 bd, allowable expenses 可扣税的支出
R3n&o%$* allowance 免税额；津贴；备抵；准备金
s8[9YfuW allowance for debts 债项的免税额
N o(f0g. allowance for depreciation by wear and tear 耗损折旧免税额
+{%(_ < allowance for funeral expenses 殡殓费的免税额
LG# w/).^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C|\^uR0 allowance for repairs and outgoings 修葺及支出方面的免税额
_}@n_E allowance to debtor 给债务人的津贴
o%%x'uC alteration of capital 资本更改
C..2y4bA} alternate trustee 候补受托人
~8t}*oV amalgamation 合并
Hi_Al,j: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tR* W-% ambit of charges 征税范围；收费范围
`E=rh3 L0o amended valuation 经修订的估值
_c 8.muQ< American Commodities Exchange 美国商品交易所
df6Ν4L American Express Bank Limited 美国运通银行
YeC,@d[ American Stock Exchange 美国证券交易所
W 8$=a amortization 摊销
x7Rq|NQ amount due from banks 存放银行同业的款项
0DB<hpC:5 amount due from banks abroad 存放海外银行同业的款项
= 6<w'> amount due from holding companies 控股公司欠款
; axa ZV amount due from local banks 存放本港银行同业的款项
#)A?PO2 amount due to banks 银行同业的存款
fslk7RlSKg amount due to banks abroad 海外银行同业的存款
(1SO;8k\ amount due to holding companies 控股公司存款
./ nYXREO| amount due to local banks 本港银行同业的存款
G^rh*cb K amount due to outport banks 外埠银行同业的存款
ZqbM%(=z(` amount for note issue 发行纸币的款额
A
Ok7G?Y amount of bond 担保契据的款额
RO$ @>vL amount of consideration 代价款额
.;Utkf'I amount of contribution 供款数额
J )8pqa amount of indebtedness 负债款额
< ]Pix ) amount of principal of the loan 贷款本金额
EB2^]? amount of rates chargeable 应征差饷数额
,rFLpQl amount of share capital 股本额
m0A@jWgd amount of sums assured 承保款额
"UoCT7X amount of variation 变动幅度
y:|.m@
j1 amount of vote 拨款数额
udEb/7ZL amount payable 应付款额
I"cQ 5gF?A amount receivable 应收款额
ccN &h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p=-B~: analysis 分析
F0BOhl K ancillary risk 附属风险
86[RH!e annual account 周年帐目；周年帐目报表；年度决算；年结
}`9fZK{. @ annual accounting date 年结日期
2>MP:yY;K annual allowance 每年免税额；年积金；年度津贴；年津
oj^5G
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>OKS/(I0 annual disposable income 每年可动用收入
7o965h annual estimates 周年预算
hDB`t
$ annual fee 年费
v;bM.OL annual general meeting 周年大会
E%k ]cZ annual growth rate 年增率；每年增长率
U-~*5Dd annual long-term supplement 长期个案每年补助金
f`u5\!}=! annual pensionable emolument 可供计算退休金的年薪
UYcyk
$da annual report 年报
@dE 3 Annual Report on the Consumer Price Index 《消费物价指数年报》
KF:]4`$ annual return 周年报表；周年申报表；每年报税表格
UPVO~hB; Annual Return Rules 《周年报表规则》
v E3{H annual review of consumer prices 每年消费物价回顾
tv@Z 5 annual roll-forward basis 逐年延展方式
&v3D" J annual salary 年薪
f0cYvL ] annual statement 年度报表；年度决算表
4uO
@`0: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
~51kiQW annuitant 年金受益人
K4?t' dd] annuity 年金
^B<PD] annuity contract 年金合约
f*|8n$% annuity on human life 人寿年金
Ypn%[sSOp antecedent debt 先前的债项
q#Y g0w~ ante-dated cheque 倒填日期支票
d739UhKC anticipated expenditure 预期开支
.fLiX x anticipated net profit 预期纯利
e-%7F]e anticipated revenue 预期收入
k Z+ q anti-inflation measure 反通货膨胀措施
D% v:P Yf anti-inflationary stance 反通货膨胀立场
_:ZFCDO apparent deficit 表面赤字
?;:9
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wL8bs-
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3xmiX{1e application for personal assessment 个人入息课税申请书
/@9-!cL application of fund 资金应用
f H#F"^ A application to release as liquidator and to destruct the books of accounts and documents
a2c x 申请免除清盘人职务及毁灭帐簿与文件
g33<qYxP appointed actuary 委任精算师
w2uRN? appointed auditor 委任核数师；委任审计师
xVsa,EX b appointed trustee 委任的受托人
CU#L *kz appointer 委任人
r!=]Q }`F apportioned pro rata 按比例分摊
nR,Qm=; apportionment 分配；分摊
hb /8Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i$`|Y* apportionment formula 分摊方程式
dJ dD"xj apportionment of estate duty 遗产税的分摊
}|H w0z P. appraisal 估价；评估
LKK{j,g7 appreciable growth 可观增长
['51FulDR appreciable impact 显着影响
lF; ziF appreciable increase 可观增长
[<e n1 appreciation 增值；升值
p/ziFpU appreciation against other currencies 相对其他货币升值
{&\ J)oZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m+D2hK* appreciation tax 增值税
{Ior.(D>Y appropriation 拨款；拨用；拨付
a^R ZsR appropriation account 拨款帐目
o-\ok|,)#j Appropriation Bill 拨款法案
FX7Cjo#=R appropriation-in-aid system 补助拨款办法
w$D G=! approved assets 核准资产
D 7Gd% approved basket stock 认可一篮子证券
q*HAIw[<y approved budget 核准预算
g6rv`I $l approved charitable donation 认可慈善捐款
k bfuvJ> approved charitable institution 认可慈善机构
7j@^+rkr3f approved currency 核准货币；认可货币
M,b<B_$ approved estimates 核准预算
T5 K-gz7A approved estimates of expenditure 核准开支预算
+G5'kYzJ approved overseas insurer 核准海外保险人
y-E 1]4?}) approved overseas trust company 核准海外信托公司
r :fwr C approved pooled investment fund 核准汇集投资基金
_Ct}%-,4 approved provident fund scheme 认可公积金计划
N; rXl8 approved provision 核准拨款
98D{{j92 approved redeemable share 核准可赎回股份
3M}AxE u approved regional stock 认可地区性证券
euRCBzc approved retirement scheme 认可退休金计划
9|J8]m?x approved subordinated loan 核准附属贷款
I x ( 6 arbitrage 套戥；套汇；套利
bc q@N arbitrageur 套戥者；套汇者
-6u H. arbitrary amount 临时款项
am]3
"V> arrangement 措施；安排；协定
b0r,h)R arrears 欠款
<2n'}&F arrears of pay 欠付薪酬
o:Ln._bj arrears of revenue 逾期未收税款；逾期未收的帐项
}=Hf ?';m articles of association 组织章程；组织细则；组织章程细则
V^j3y`K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
MNkKy(Za ascertainment of profit 确定利润
xg(<oDn+\ "Asia Clear" “亚洲结算系统”
=fY lzZh Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Bfbl#ZkyL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ri_P;#lz Asian Development Fund [ADF] 亚洲发展基金
D*|(
p6v1& Asian dollar bond 亚洲美元债券
cL6 6gOEL Asian dollar market 亚洲美元市场
aZ8h[#]7 Asian dollar rate 亚洲美元利率
.=?Sz*3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4DvdE t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|p;4dL asked price 沽盘；喊价；索价；卖方报价
$B<~ 0'6} assessable income 应评税入息
#1MKEfv(~ assessable loss 应评税亏损
;F|jG}M" assessable profit 应评税利润
pMOD\J:l, assessable value 应评税值
4\v~ HFsv assessed profit 估定利润
'T%IvJ#Xu assessed value 经评估价值
QT_Srw@ assessment 评税；评定；估价；评税单
\{kHSV%z assessment number 评税编号；估价编号
KUb J e)}g assessment of additional tax 补加税评税
$,!hD\a assessment of performance 业绩评估；实绩评价
: g&>D#{ Assessor 评税主任
C:Vv!u asset price bubbles 资产价格泡沫
GM:, CJ? asset-backed securities 具资产保证的证券
S
9WawI assets accretion 资产增值
'wa g |- assets and liabilities 资产与负债
S45 'j(S= assets betterment statement 资产递增表；资产改进表
yz2(_@R assets lending 实物放款；有抵押贷款
.hxin [Y assets of the company passing on the death 死者去世时转移的公司资产
5qGGu.$Ihi assets pledged as security for liabilities 用作负债抵押的资产
miPmpu! assets portfolio 资产投资组合
2mQOj$Lv assets price 资产价格
av$ assets quality 资产质素
q Z#!CPHS assets realization 资产变现
Xp#~N_S$ assets refinancing arrangement 资产再集资安排
P> |Ef~j assets securitization 资产证券化
OqtQA#uL assets situated outside Hong Kong 在香港以外地方的资产
0Qt~K#mr/ assets stripping 削减资产；拆卖资产
@#A!w;bz assets value 资产值
)TM!m s+K assignee 承让人
l4zw]AYk+X assignment 转让；转让书；转让契
j+n v=p assignment of interest 权益转让
D6Dn&/>Zp assignment of letters patent and trade mark 专利证书及商标转让
)x)gHY8; assignment of property 物业转让；物业转让书
s~=g*9 9H assignment right 转让权
J, r Xx: assignor 转让人
RTZ:U@
associate 有联系的人；有关连人士；相联者；合伙人；联系人
uO"y`$C$_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yk`)Cq%=; associate member 附属会员
I-TlrW=t associated body corporate 相联法人团体
)]3L/ associated company 相联公司；联属公司
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E_]k>bf\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u" \=^F 公认会计师公会〔英国〕
g(nK$ ,c Association of Futures Exchange Brokers 香港期货经纪协会
Ep<YCSQy$i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kwO eHdV^ association of underwriters 承保人组织
X'jr|s^s assumption of control 接管
Jb9F=s+ assurance 担保；保险；转易；转易书
L*9H#%3 assurance of interest 权益的转易
&lU Ny
L at 19XX price 按一九ＸＸ年价格计算
8sH50jeP at a discount 按赔价计算；按贴水价格计算；打折扣
!8o\. uyi at a premium 按溢价计算；按升水价格计算
/e .D /;] at call 通知付款；按通知
w1c w1xX* at constant market price 按固定市价计算
>2u y at constant price 按固定价格计算
-IbbP uRq at cost 按成本计算
I=o'+>az at current market price 按当时市价计算；按现时市价计算
g1 ytT%] at current price 按当时价格计算；按现时价格计算
ex!XB$X at factor cost 按要素成本计算；按生产要素成本计算
<$Z tik1 at money-of-the-day price 按付款当日价格计算
rtus`A5p at or better 按指定或较佳价位〔买卖指令〕
SYeE) mI
at par 按面值计算；平价
R2CQXhiJ at sight 见票即付
so*/OBte at the close 按收市盘
IqNpLh|[ at the opening 按开市盘
1TIlINlJ attestation 见证；见证条款
z,avQR& at-the-money option 平价期权
X5 j=C] attorney 受权人；受托代表人
=&N$Vqn attornment 新拥有人承认书
+v!v[qn attributable profit 可归属利润
*Wso3 6an attributable share value 可归属股份价值
S*xhX1yUi Auckland Stock Exchange 奥克兰证券交易所
)@_ugW-j auction 拍卖
Fe5jdV< auctioneer 拍卖商
^&-a/'D$, audit 审计；核数
UUH;L Audit Commission 审计署
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L;j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hF.6}28U1 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
e "~)Utk audit review 帐目审查
NHAH#7]M&1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
A4
5m)wQ audited account 审计帐目；经审计的帐目
ZtR&wk audited annual account 经审计的周年帐目
rFfy#e audited balance sheet 经审计的资产负债表
GQ[pG{ _+ auditor 核数师；核数主任；审计师
VAs ( .y auditor's certificate 核数师证明书；审计师证明书
1AT'S;` auditor's report 核数师报告；审计师报告
-%H %m`wD Aussie bond 澳元债券
k2.G%]j austerity budget 紧缩预算
;iQp7aW{$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
LN\[Tmd & Australia All Ordinaries Index 澳洲所有普通股票指数
1 }nm2h1 I Australian Dollar [AUD] 澳元
y?Onb 3% Australian Options Market 澳大利亚期权市场
~~q}cywBk Australian Securities Commission 澳洲证券事务监察委员会
kW +G1| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rREzM)GA Australian Stock Exchange 澳大利亚证券交易所
[@|be.g Austrian Schilling [ATS] 奥地利先令
x2m]Us@LIU authentication 认证；鉴证
sUbF R q authority to purchase 委托购买证；委购书
q]XHa ," authorization 认可；核准；授权；授权书
nE7JLtbH authorization by direction 指示授权
~#Aa Ldq authorization by instruction 指令授权
N Bz%(? \ authorization by warrant 令状授权
y l/a:Q authorization of unit trust 单位信托的认可
]u0 Jd#@ authorized agent 指定代理人
JGgxAd{L authorized capital 法定资本
|Euus5[ authorized clerk 出市员
;UpJ =?W authorized dealer 认可交易商
UJn/s;$.e authorized financial institution 认可财务机构
{ 8p\ Y authorized fund 认可基金
0D~=SekQ 9 authorized fund house 获授权的基金公司；认可基金公司
OpQ8\[X+ authorized institution 认可机构
6v>z h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8&."uEOOU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
o|rzN\WJn authorized insurer 获授权保险人；获认可承保人
Up|f=@= authorized investment 特准投资项目
GO~k ' authorized person 获授权人
,ux+Qz5( authorized representative 获授权代表
~K` 1 authorized share capital 法定股本
l[*sHi automated quotation system 自动报价系统
u5F}( +4r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
yC"Zoa6YZ 自动交易系统〔香港期货交易所有限公司〕
u* 2JUI* automatic adjustment mechanism 自动调整机制
I N_gF_@% automatic adjustment system 自动调整系统
+ *.1 }r& Automatic Clearing House 自动票据交换所
t 7^D-l automatic exchange rates accumulation system 自动化汇率累集系统
SH= :p^J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8t [t{" automatic teller machine [ATM] 自动柜员机
kFwxK"n@C autopay 自动转帐
$ eX* available assets 可用资产
_l T0H u available fiscal reserve 现存财政储备
41}/w3Z4 available profit 可用利润
vi|Zit Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I4~^TrznRa average 平均；平均数；海损
?!7
SzLll average basic salary 平均基本薪金
yoU2AMH2D^ average consumer expenditure 平均消费开支；一般消费开支
s OQc x\dK average cost 平均成本
[+Un ^gD average cost of land production 增辟土地平均成本
2GUupnQkD average daily turnover 平均每日成交额
@w oC8X average daily wage rate 平均每日工资率
TPK @*9rI average expenditure pattern 平均开支模式
>a@>N average growth rate 平均增长率
H&K3"Ulw average net fixed assets 固定资产平均净值
5~U:@Tp average of relatives 相对价格平均数
2d~LNy average price 平均价格
g@u ;Y5 average propensity to consume 平均消费倾向；一般消费倾向
w_3xKnMT\ average propensity to save 平均储蓄倾向；一般储蓄倾向
VA2<r(y~( average rate 平均率
)S Q('vwg average revenue 平均收入；平均收益
yQwVQUW8B average stock 平均库存；平均存货
}4vjKSV average yearly rent 平均年租
HlRAD|]\ avoidance of double taxation 避免双重课税
@H+~2;B, avoidance of tax 避税
