A:
ftKL#9,s( A share Ａ股；甲类股份
+f%"O? abatement of tax 减税；减扣免税额
^?wR{q"8 ABN AMRO Bank N.V. 荷兰银行
O._\l?m above-the-line expenditure 线上项目支出；经常预算支出
B&7NF}CF2 above-the-line receipt 线上项目收入；经常预算收入
:T|9;2 ABSA Asia Limited 南非联合亚洲有限公司
f5p/cUzX absolute change 绝对数值变更
oaZdvu@ y absolute expenditure 实际开支
'oK o F absolute guideline figure 绝对准则数字
4AKr .a0q absolute interest 绝对权益
#
E_S.. absolute order of discharge 绝对破产解除令
93Zij<bH?e absolute profit margin 绝对利润幅度
p_
f<@WE absolute value 实值；绝对值
MN8>I=p absolutely vested interest 绝对既得权益
g*(z .
absorbed cost 已吸收成本；已分摊成本
\#xq$ygg absorption 吸收；分摊；合并
jO/cdLK X( absorption rate 吸收率；摊配率；分摊率
YQ.ci4.f ACB Finance Limited 亚洲商业财务有限公司
6)p8BUft acceptable form of reciprocity 合理的互惠条件
{F 2Rv acceptable rate 适当利率；适当汇率
yX oNfsv acceptance agreement 承兑协议
W9pY =9]p+ acceptance for honour 参加承兑
IuT)?S7O*k acceptor 承兑人；接受人；受票人
I 44]W & acceptor for honour 参加承兑人
_5H~1G%q accident insurance 意外保险
I`*5z;Q!%@ Accident Insurance Association of Hong Kong 香港意外保险公会
i39ZBs@ accident insurance scheme 意外保险计划
/a< UKh:A[ accident year basis 意外年度基准
IC5QH<.$C accommodation 通融；贷款
'l=> H#}<B accommodation bill 通融票据；空头票据
vy}_aD{B accommodation party 汇票代发人
2m]4 account balance 帐户余额；帐户结余
j}tM0Ug.U account book 帐簿
8n u!5 3 account collected in advance 预收款项
m [^ )Q9o} account current book 往来帐簿
8'L:D account of after-acquired property 事后取得的财产报告
5'e BeNxM account of defaulter 拖欠帐目
ZG2 EOy account payable 应付帐款
tW4X+d" account payee only [A/C payee only] 只可转帐；存入收款人帐户
rdd-W>+ account receivable 应收帐款
Igmg & account receivable report 应收帐款报表
-3i(N.)<; account statement 结单；帐单；会计财务报表
Sh1$AGm account title 帐户名称；会计科目
iN.
GC^l accountant's report 会计师报告
Q ,JH/X
Accountant's Report Rules 会计师报告规则
" acI:cl?, accounting and auditing procedure 会计与审计程序；会计与核数程序
l"A/6r!Dp Accounting Arrangements 《会计安排》
BO4;S/ O accounting basis 会计基础
(3mL!1\ accounting by Official Receiver 破产管理署署长呈交的帐目
-3mIdZ Accounting Circular 《会计通告》
]7cciob accounting class 会计类别
;a kW i] accounting date 记帐日期；会计结算日期
z/`+jIB accounting for money 款项核算
P7b"(G% Accounting Officer 会计主任
_ hyqHvP accounting period 会计报告期；会计期
W{ .:Cf9 accounting policy 会计政策；会计方针
\ Xmp lG: accounting practice 会计惯例
g*My1+J! accounting principle 会计准则
krFp q; accounting record 会计记录
X Vt ;hO accounting report 会计报告
fMFkA(Of^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:0Jn`Ds4o Accounting Society of China 中国会计学会
s `H |o'0 accounting statement 会计报表
Be]z @E1x accounting system 会计制度；会计系统
$(;Ts)P accounting transaction 会计事项；帐务交易
p?>J86%[ accounting treatment 会计处理
. tLRY accounting year 会计年度
H[p~1%Lq accretion 增值；添加
8)eRm{ accrual 应计项目；应累算数目
9ybR+dGm+ accrual basis 应计制；权责发生制
C_/eNu\I accrual basis accounting 应计制会计；权责发生制会计
?i0+h7 =6 accrue 应累算；应计
+58^{_k+% accrued benefit 应累算利益
Q2E y RFT accrued charges 应计费用
6Aqv*<1=62 accrued cumulative preference share dividend 应累算的累积优先股股息
Yb 5@W/' accrued expenses 应累算费用
&odQ&%X accrued interest payable 应付利息；应计未付利息
nw- - accrued interest receivable 应收利息；应计未收利息
[&*irk accrued right 累算权益
1}|y^oB\- accruing profit 应累算的利润
NpZ'pBl accumulated fiscal reserve 累积财政储备
[dP<A ?s accumulated profit 累积利润；滚存溢利
XchD3p+uB accumulated reserve 累积储备
@ H$am accumulation of surplus income 累积收益盈余
`Zo5!"' acquired assets 既得资产
#aC&!Rei{ acquisition 收购；购置；取得
5OGwOZAj52 acquisition cost 购置成本
y'8T=PqY[t acquisition expenses 购置费用
NiVLx_<Pr' acquisition of 100% interest 收购全部股权
#UymD-yII acquisition of control 取得控制权
D[@- `F acquisition of fixed assets 购置固定资产
p +b9D acquisition of shell “买壳”
2i!R>` acquisition price 收购价
um]*nXIr act of God 天灾
u;^H =7R acting partner 执事合伙人
"gI-S[ active market 买卖活跃的市场；交投畅旺的市场；旺市
:/=P6b; active partner 积极参与的合伙人
8M!9gvcaO active trading 交投活跃
tQ; Fgv8Y! actual circulation 实际流通
4%nK0FAj actual cost 实际成本
\)\n5F:Zu actual expenditure 实际开支；实际支出
l>`S<rGe actual income 实际入息；实际收入；实际收益
!K*3bY `# actual market 现货市场
4jZt0 actual price 现货价；实际价格
d:&cq8^ actual profit 实际利润
v8E:6 4 actual quotation 实盘；实际价位；实际报价
6I=d0m.io actual year basis 按实际年度计算
7 8xiT actuals 实货
5C`Vno~v actuarial investigation 精算调查
kH0kf-4\ actuarial principle 精算原则
M-QQ actuarial report 精算师报告
{yf, :5 Actuarial Society of Hong Kong 香港精算学会
C ;ha2UV0H actuarial valuation 精算师估值
T[},6I|! actuary 精算师
NODE`VFu ad referendum agreement 暂定协议；有待覆核的协定
T^|6{ S\ ad valorem duty 从价税；按值征税
uKIR$n" ad valorem duty system 从价税制
E(S$Q^ ad valorem fee 从价费
w{;bvq%lY ad valorem tariff 从价关税
QB* AQ5- additional allowance 额外免税额
'#lEUlB additional amount for unexpired risk 未过期风险的额外款额
E0r#xmk additional assessable profit 补加应评税利润
&{M-<M additional assessment 补加评税
9WoTo ,q additional commitment 额外承担
b7M ) additional commitment vote 额外承担拨款
R<h:>.M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K^AIqL8 additional dependent parent allowance 供养父母额外免税额
sDHFZ:W additional provision 额外拨款
I%{D5.du additional stamp duty 附加印花税
r)qow.+& additional tax 补加税罚款；补加税款
MGKSaP;x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r`0oI66B/ adjudged bankrupt 被裁定破产
Q;2k bVWY adjudicated bankrupt 裁定破产人
BXl
Y V" adjudication fee 裁定费；评定印花税额手续费；评估契据费
A sf]sU.. adjudication of bankruptcy 裁定破产；宣告破产
d5LL(
" adjudication of insolvency 裁定无力偿还债务
Z
+}#
Ic adjusted actual 经调整的实数；调整后的实数
~|wh/]{b9 adjusted current assets 经调整的流动资产；调整后的流动资产
d{'u97GDc adjusted figure 经调整的数字；调整后的数额
_32 o7}!x adjusted liabilities 经调整的负债；调整后的负债
L|2WTyMU adjusted loss 经调整的亏损；调整后的亏损
<M 3&\ 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
#|l# adjusted profit 经调整的利润；调整后的利润
);z/
@Q adjusted surplus 经调整的盈余额；调整后的盈余额
5=_))v<Tp adjusted value 经调整的价值；调整后的价值
W2,Uw1\:1 adjustment 调整；修订；理算〔保险〕
QfU{W@ !h adjustment centre 调剂中心
#5IfF~* i adjustment lag 调整过程的时间差距；调整时差
( v= Z$#l adjustment mechanism 调整机制
$xj> j adjustment of loss 亏损调整
/@s(8{; adjustment process 调整过程；调整程序
.TRp74 adjustment range 调整幅度
UbwD2> administered exchange rate 受管制汇率
)d?L*X~y' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f'M7x6W administration expenses 行政费用
f +dj6!g5/ administration fee 手续费；行政费
. sPa${ administration in bankruptcy 破产管理
klC4 8l administration order 遗产管理令
V)r6bb {^ administrator 管理人；遗产管理人
[E%O v0O C administrator of the estate 遗产管理人
{B6tGLt#bf admission of debt 债项承认书
c f1GA admission of proof 接纳债权证明
]u O|Y LWp advance 放贷款项；垫付款项；预支款项；预付款项
W \yaovAt advance account 暂支帐目；预付款帐户
OOX}S1lA advance compensation 预付补偿金
(V+iJ_1g{ advance from shareholder 股东垫款
3HmJixy advance pending reimbursement 预支以待日后付还
RV+0C&0ff advanced economy 先进经济体系
-jsk-, advancement 预付；预付财产
6m{ 1im= advances warrant 垫款令
Kkds^v6 advancing 贷出
A@ l Y{e adverse balance 逆差
PP)-g0^@ adverse exchange 逆汇
2l!* o7 advertisement addressed to shareholders 在报章刊登的致股东通告
-} *Y fwK advice for collection 托收通知书
ZzuWN& advice of drawing 提款通知书；汇票通知书
7~Md6.FtM advice of payment 付款通知
'&$xLZ8 Advisory Committee [Securities and Futures Commission]
09u@- 谘询委员会〔证券及期货事务监察委员会〕
jPNm $Y1 Advisory Committee on Diversification 经济多元化谘询委员会
4ky@rcD 1 affidavit 誓章；遗产申报誓章
J'>i3e Lq affidavit of no receipt 述明无收款的誓章
eyGY8fF8$ affiliate 联号；联营公司；附属公司
g!`$bF =e affiliated company 附属公司；联号；联营公司
o=VDO,eS affirmation [estate duty] 非宗教式宣誓〔遗产税〕
kMLWF affordability 负担能力
WwM/M!98J African Development Bank [AfDB] 非洲开发银行
YAf`Fn mw after-acquired property 事后取得的财产
IvyBK]{| after-hours dealing 市后交易
noa =wy after-tax profit 税后盈利；税后利润；税后溢利
}[OOkYF#r agency agreement 代理协议
,2YkQ/ > agency expenses 代理机构的开支
-?$Hr\ agency fee 代理费
nZ 0rxx[V? Agency Law 《代理法》
-q.tU*xf' agent 代理人；承销人
3o=K?eOdg agent of company 公司代理人
,D`iV| ( agent's fee 代理人费；经纪费
fc #zhp5bX aggregate 总计；总数；总体数字
.:b|imgiv aggregate amount 总款额；总额
2%Y]M%P aggregate assets and liabilities 总体资产与负债
y J&`@gB aggregate at constant price 按固定价格计算的总体数字
u xd5 XS aggregate demand 总需求
/i#~#Bn| aggregate gross position 总持仓量
X^U)j
N2 aggregate limit 总限额
& O5 W aggregate of salaries tax 合计薪俸税
IE-c^'W=}m aggregate performance 总体表现；总体业绩
,wN>,( aggregate supply 总体供应
S 6r$n aggregate surplus 总盈余
#FBq8iJ aggregate total 整体总额
X;I;CZ={ aggregate value 总值；合计价值
&K_"5.7-56 aggregated basis 合计基准
<I{)p;u1 aggregated net chargeable income 合计应课税入息实额
;oQ*g d aggregation 合并计算；合计；总和
-4&SYC w aggregation of incomes of husband and wife 夫妇入息合并计算
y%21`y&Os aggregation of property 财产的总和
/^kZ}}9baU agio 差价；贴水
w}<CH3cx Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%C!u/:.Kv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h98_6Dw(] 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
PyD'lsV
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"?Eh_Dw 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
T k hu, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~L G). 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p1
9j agreement for a settlement 授产协议
9~^%v zM agreement for assignment 转让协议
4|Dxyb>pS agreement for sale 售卖协议；买卖协议
J2BW>T!tuw agreement for sale and purchase 买卖协议
U}55;4^ LX agreement for the payment of interest 支付利息协议
lH6zZ8rh agreement for the repayment of money 还款协议
Rl7V~dUY agreement of reinsurance 再保险协议
b{C3r3B8 Agricultural Bank of China 中国农业银行
q^
{ Xn-G air passenger departure tax 飞机乘客离境税
8,BNs5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ZE@!s3\ airport tax 机场税
0Dj<-n{9 alcohol duty 酒精税
xD}ha alienation 让与；让渡；转让
ef\Pu\'U alimony 生活费；赡养费
M+X>!Os All Ordinaries Index [AOI] 所有普通股指数
)&"l3*x all risks 全险；综合险
{%$eq{~m All Sales Record for Stock Market 《股票市场成交报告》
HL;y5o? Allied Capital Resources Limited 新联财务有限公司
Y|t] bb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
qm-G=EX allocation letter 拨款信件
!@9Vq6 allocation of fund 分配款项；预留款项
Vx5ioA]{ allocation of profit 利润分配；溢利分配
p$XL|1G*?H allocation warrant 拨款令
yIBT*,4 allotment 分配；配股
sT" U} allotment notice 股份配售通知；配股通知
wf!?'* allotment of shares 股份分配
`)`J allowable 可获宽免；免税的
U[/ k=}76 allowable business loss 可扣除的营业亏损
lE~5 b allowable expenses 可扣税的支出
KJPCO0" allowance 免税额；津贴；备抵；准备金
TSHsEcfO allowance for debts 债项的免税额
!Pf_he allowance for depreciation by wear and tear 耗损折旧免税额
eHCLENLmB allowance for funeral expenses 殡殓费的免税额
A " t ~
) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@EZ@X/8{& allowance for repairs and outgoings 修葺及支出方面的免税额
*f8; #.Re allowance to debtor 给债务人的津贴
X / alteration of capital 资本更改
zQJ9V\0 alternate trustee 候补受托人
CeD O:J=, amalgamation 合并
9(>]6|XS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hnM?wn ambit of charges 征税范围；收费范围
MA\"J AP/ amended valuation 经修订的估值
} 5~|h% American Commodities Exchange 美国商品交易所
D" ^4X'6 American Express Bank Limited 美国运通银行
F-?K]t# American Stock Exchange 美国证券交易所
a?bSMt}
amortization 摊销
Q}p +/-U\ amount due from banks 存放银行同业的款项
GAONgz|ZI amount due from banks abroad 存放海外银行同业的款项
RG [*:ReB9 amount due from holding companies 控股公司欠款
t]|WRQvy8 amount due from local banks 存放本港银行同业的款项
~^((tT amount due to banks 银行同业的存款
iR;Sd >) amount due to banks abroad 海外银行同业的存款
T
`x :80 amount due to holding companies 控股公司存款
>U\,(VB amount due to local banks 本港银行同业的存款
}eUeADbC amount due to outport banks 外埠银行同业的存款
Mg? ^ 5`* amount for note issue 发行纸币的款额
Z?k4Kb amount of bond 担保契据的款额
N|[P%WM3 amount of consideration 代价款额
{ndL] c'v amount of contribution 供款数额
uMl.}t2uYu amount of indebtedness 负债款额
CL{R.OA amount of principal of the loan 贷款本金额
U4]>8L amount of rates chargeable 应征差饷数额
1&A @Zo5| amount of share capital 股本额
9%e& Z'l amount of sums assured 承保款额
H)&6I33` amount of variation 变动幅度
LaL .C^K amount of vote 拨款数额
! =j\pu}
Z amount payable 应付款额
?bwF$Ku amount receivable 应收款额
N*6Y5[g!\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%[(DFutJY+ analysis 分析
f`w$KVZ1!w ancillary risk 附属风险
P@P(&{@ annual account 周年帐目；周年帐目报表；年度决算；年结
YEF|SEon0 annual accounting date 年结日期
xQV5- VoFC annual allowance 每年免税额；年积金；年度津贴；年津
K7 >Z)21 annual balance 年度余额
+JoE[; annual disposable income 每年可动用收入
Lc ,te1 annual estimates 周年预算
Ipo?>To annual fee 年费
gJn|G#! annual general meeting 周年大会
d& K2\n annual growth rate 年增率；每年增长率
'V";"Ei annual long-term supplement 长期个案每年补助金
G0p|44_~t annual pensionable emolument 可供计算退休金的年薪
/Po't(-x annual report 年报
KLpu7D5 (| Annual Report on the Consumer Price Index 《消费物价指数年报》
)rJ{}U:S annual return 周年报表；周年申报表；每年报税表格
_^cDB1I ? Annual Return Rules 《周年报表规则》
g3 ~e#vdz annual review of consumer prices 每年消费物价回顾
n(^{s5 Rr annual roll-forward basis 逐年延展方式
v;.7-9c* annual salary 年薪
.{+<o annual statement 年度报表；年度决算表
<4, hrx&. Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
4$Oakl*l annuitant 年金受益人
t,$4J6 annuity 年金
#$p&J1 annuity contract 年金合约
6 R}]RuFQ annuity on human life 人寿年金
E!.>*`)?. antecedent debt 先前的债项
NoS|lT ante-dated cheque 倒填日期支票
]i'hCa $$ anticipated expenditure 预期开支
J#DYZ>}Y anticipated net profit 预期纯利
+92/0 anticipated revenue 预期收入
^Glmg}>q anti-inflation measure 反通货膨胀措施
}3sj{:z{ anti-inflationary stance 反通货膨胀立场
8>" vAEf apparent deficit 表面赤字
N)Fy#6 apparent financial solvency 表面偿债能力
: vN'eL|# apparent partner 表面合伙人
qW8sJ= application for personal assessment 个人入息课税申请书
1fBj21zG application of fund 资金应用
[@"~'fu0 application to release as liquidator and to destruct the books of accounts and documents
O>]I!n`!!A 申请免除清盘人职务及毁灭帐簿与文件
9\9:)q appointed actuary 委任精算师
_t[RHrs appointed auditor 委任核数师；委任审计师
-a:+ h\ K appointed trustee 委任的受托人
qN h:;` appointer 委任人
1} 1.5[4d apportioned pro rata 按比例分摊
KF^5 C apportionment 分配；分摊
K=|x"6\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c#'t][Ii apportionment formula 分摊方程式
px6 [1'|g apportionment of estate duty 遗产税的分摊
0 XV 8 B appraisal 估价；评估
8Jnb/A} appreciable growth 可观增长
IC& >PwXb appreciable impact 显着影响
O_%X>Q9 appreciable increase 可观增长
'Fi\Qk'D@ appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
wlc Cz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
w|$i<OIi) appreciation tax 增值税
]PWK^-4P appropriation 拨款；拨用；拨付
W k1o H appropriation account 拨款帐目
;a@%FWc Appropriation Bill 拨款法案
A")F7F31c appropriation-in-aid system 补助拨款办法
zN2CI6 approved assets 核准资产
!S6zC > approved basket stock 认可一篮子证券
OW}ny approved budget 核准预算
* E $& approved charitable donation 认可慈善捐款
Q l`N)! approved charitable institution 认可慈善机构
^0oOiZs approved currency 核准货币；认可货币
Z DHm@,d approved estimates 核准预算
F bH
1yz approved estimates of expenditure 核准开支预算
bT(} =j approved overseas insurer 核准海外保险人
"u#,#z _ approved overseas trust company 核准海外信托公司
L 1P.@hJ approved pooled investment fund 核准汇集投资基金
{D6lS j approved provident fund scheme 认可公积金计划
ft | W approved provision 核准拨款
a=m4)tjk approved redeemable share 核准可赎回股份
yU ?TdM\ approved regional stock 认可地区性证券
jVA|Vi_2 approved retirement scheme 认可退休金计划
[2h 4%{R& approved subordinated loan 核准附属贷款
B?b dHO:E~ arbitrage 套戥；套汇；套利
{'O,G$Ldkr arbitrageur 套戥者；套汇者
3a|I | NP arbitrary amount 临时款项
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arrangement 措施；安排；协定
]7+9>V arrears 欠款
pZeJ$3@vk arrears of pay 欠付薪酬
VsIDd}~C% arrears of revenue 逾期未收税款；逾期未收的帐项
&E& _Z6# articles of association 组织章程；组织细则；组织章程细则
},r9f MJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=r1-M.*a.M ascertainment of profit 确定利润
pNt,RRoR "Asia Clear" “亚洲结算系统”
w|t}.u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5~,usA * Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8.`*O Asian Development Fund [ADF] 亚洲发展基金
m$XMq Asian dollar bond 亚洲美元债券
_!qi`A Asian dollar market 亚洲美元市场
86 $88`/2 Asian dollar rate 亚洲美元利率
Pp{Re|. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@$G{t^&os Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B183h asked price 沽盘；喊价；索价；卖方报价
& 9j*Y assessable income 应评税入息
HpCTQ\H assessable loss 应评税亏损
o5h *sQ9 assessable profit 应评税利润
}0okyGg>q assessable value 应评税值
9-ei#|Vnt[ assessed profit 估定利润
AHB_[i'>7 assessed value 经评估价值
~DJ I Lc assessment 评税；评定；估价；评税单
bukdyo;l assessment number 评税编号；估价编号
i>j(Ds v assessment of additional tax 补加税评税
_&SST)Y| assessment of performance 业绩评估；实绩评价
w ]%EJ|' Assessor 评税主任
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RP9 asset price bubbles 资产价格泡沫
bJ!(co6t asset-backed securities 具资产保证的证券
eeVz Oq( assets accretion 资产增值
3[*x'"Q;H assets and liabilities 资产与负债
~rfUqM]I assets betterment statement 资产递增表；资产改进表
^1w<wB\B assets lending 实物放款；有抵押贷款
T dKo"H*C assets of the company passing on the death 死者去世时转移的公司资产
9O4\DRe5c assets pledged as security for liabilities 用作负债抵押的资产
VX6M4<8 assets portfolio 资产投资组合
t Nf_, ]u assets price 资产价格
rds 4eUxe assets quality 资产质素
x'iBEm assets realization 资产变现
GeFu_7u!| assets refinancing arrangement 资产再集资安排
ET\>cxSp assets securitization 资产证券化
-n"7G%$ M assets situated outside Hong Kong 在香港以外地方的资产
` p#u9M> assets stripping 削减资产；拆卖资产
/Z1>3=G by assets value 资产值
WQ1K8B4 assignee 承让人
:"Gd;~p. assignment 转让；转让书；转让契
2= RQ,@s assignment of interest 权益转让
EUmbNV0 u assignment of letters patent and trade mark 专利证书及商标转让
.2 2}= z assignment of property 物业转让；物业转让书
=`EVg>+^ assignment right 转让权
X,`^z,M%I assignor 转让人
R^VmNj associate 有联系的人；有关连人士；相联者；合伙人；联系人
u`gY/]y! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=< .h.n associate member 附属会员
wDt9Lf
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g0M/Sv associated company 相联公司；联属公司
K)P].htw associated corporation 相联法团
2# _ i_j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S<o\.&J 公认会计师公会〔英国〕
2PViY,V| Association of Futures Exchange Brokers 香港期货经纪协会
#gSIa6z1W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RD6`b_]o association of underwriters 承保人组织
Gj- *D7X5 assumption of control 接管
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assurance 担保；保险；转易；转易书
\~#$o3 4V assurance of interest 权益的转易
g E $@:j at 19XX price 按一九ＸＸ年价格计算
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^ at a discount 按赔价计算；按贴水价格计算；打折扣
nC@UK{tVa at a premium 按溢价计算；按升水价格计算
."h>I @MH at call 通知付款；按通知
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t}fU 2Yb at constant price 按固定价格计算
PS/00F/Ak at cost 按成本计算
K {__rO at current market price 按当时市价计算；按现时市价计算
9;L50q>s at current price 按当时价格计算；按现时价格计算
X+'B*K$ at factor cost 按要素成本计算；按生产要素成本计算
5^ e|802 at money-of-the-day price 按付款当日价格计算
JU!v VA_ at or better 按指定或较佳价位〔买卖指令〕
8?[#\KgH1 at par 按面值计算；平价
+<7a$/L?4 at sight 见票即付
c.Do b?5 at the close 按收市盘
!3Ed0h]Bfa at the opening 按开市盘
4^{~MgQWK+ attestation 见证；见证条款
#RTiWD[o at-the-money option 平价期权
x`Ik747^v attorney 受权人；受托代表人
^ j T1q_0 attornment 新拥有人承认书
f1RX`rXf attributable profit 可归属利润
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B+n(K+ Auckland Stock Exchange 奥克兰证券交易所
&DX auction 拍卖
[8rl{~9E auctioneer 拍卖商
_-nIy*', = audit 审计；核数
)kt,E}609 Audit Commission 审计署
=Y<RG"]a&J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k%h%mz 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
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audit review 帐目审查
4qmaL+Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
J/ZC<dkYQ audited account 审计帐目；经审计的帐目
#( o( p audited annual account 经审计的周年帐目
]?n~?dD{] audited balance sheet 经审计的资产负债表
c@)}zcw* auditor 核数师；核数主任；审计师
{+x;J4 auditor's certificate 核数师证明书；审计师证明书
Fy-|E>@]D auditor's report 核数师报告；审计师报告
JTfG^Nv>K Aussie bond 澳元债券
&46 Ro|XE` austerity budget 紧缩预算
JB(P-Y#yyA Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
XE.Y?{,R$ Australia All Ordinaries Index 澳洲所有普通股票指数
="AJ &BqHd Australian Dollar [AUD] 澳元
WoX,F1 o Australian Options Market 澳大利亚期权市场
mFeoeI,Jv Australian Securities Commission 澳洲证券事务监察委员会
jLgx(bMn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
vGI?X#w3 Australian Stock Exchange 澳大利亚证券交易所
7?EC
kuSv Austrian Schilling [ATS] 奥地利先令
0Lk i ( authentication 认证；鉴证
G8Sx;Xi authority to purchase 委托购买证；委购书
n ;0x\Q|S authorization 认可；核准；授权；授权书
D$/*Z5Z)] authorization by direction 指示授权
rul w6vTB( authorization by instruction 指令授权
?R\:6x< authorization by warrant 令状授权
HzD=F3\r| authorization of unit trust 单位信托的认可
z\ r|5Z authorized agent 指定代理人
u|u PvbM authorized capital 法定资本
nN[gAM ( authorized clerk 出市员
_.G p}0a authorized dealer 认可交易商
=EdLffU[J authorized financial institution 认可财务机构
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!+eq5S3 authorized fund 认可基金
eK'ztqQ authorized fund house 获授权的基金公司；认可基金公司
kr6^6I. authorized institution 认可机构
4KCJ(<p| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6d#
V authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SVc5mS|up authorized insurer 获授权保险人；获认可承保人
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authorized investment 特准投资项目
KMZEUmY1R1 authorized person 获授权人
-|&5 aH] authorized representative 获授权代表
+\@WOs authorized share capital 法定股本
|m /XGr automated quotation system 自动报价系统
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u)AIvF{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
GUqhm$6a 自动交易系统〔香港期货交易所有限公司〕
%?~`'vYoi automatic adjustment mechanism 自动调整机制
5 Sfz0 automatic adjustment system 自动调整系统
2 E d Automatic Clearing House 自动票据交换所
!JE=QG" automatic exchange rates accumulation system 自动化汇率累集系统
AB1, G|L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!mLD` 62. automatic teller machine [ATM] 自动柜员机
f0,,<ib.w autopay 自动转帐
H<bK9k)E available assets 可用资产
|.c|\e z/ available fiscal reserve 现存财政储备
b&~s}IX available profit 可用利润
aO]FQ#l2b Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A/+bw CDP average 平均；平均数；海损
&@anv .D average basic salary 平均基本薪金
(hv>vfY@ average consumer expenditure 平均消费开支；一般消费开支
-F+dmI,1$ average cost 平均成本
P-c<[DSM'I average cost of land production 增辟土地平均成本
gkN
)`/`* average daily turnover 平均每日成交额
XK7$X bd average daily wage rate 平均每日工资率
[J71aH average expenditure pattern 平均开支模式
K=`;D average growth rate 平均增长率
GDMg.w 4Yk average net fixed assets 固定资产平均净值
+bv-! rf average of relatives 相对价格平均数
x!@P|c1nKC average price 平均价格
bRzw.(k0`r average propensity to consume 平均消费倾向；一般消费倾向
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Oa~< B average propensity to save 平均储蓄倾向；一般储蓄倾向
/y<nAG tD& average rate 平均率
!<P|:Oo*Dl average revenue 平均收入；平均收益
]@D#<[5\ average stock 平均库存；平均存货
KL}o%wfLy average yearly rent 平均年租
}c o*%F{ 1 avoidance of double taxation 避免双重课税
aHvsgp] avoidance of tax 避税
