A:
[q$e6JwAt A share Ａ股；甲类股份
w_H2gaQ abatement of tax 减税；减扣免税额
}
J(1V!EA ABN AMRO Bank N.V. 荷兰银行
x@Vt[}e above-the-line expenditure 线上项目支出；经常预算支出
( UcFNeo above-the-line receipt 线上项目收入；经常预算收入
O PiaG!3< ABSA Asia Limited 南非联合亚洲有限公司
YFqZe6g0$ absolute change 绝对数值变更
K;C_Z/<% absolute expenditure 实际开支
VN+\>j- absolute guideline figure 绝对准则数字
w,
7Cr absolute interest 绝对权益
{]["6V6W absolute order of discharge 绝对破产解除令
*(nJX.7 absolute profit margin 绝对利润幅度
5H!%0LrJg= absolute value 实值；绝对值
i[_| %'p absolutely vested interest 绝对既得权益
o=mo/N4 absorbed cost 已吸收成本；已分摊成本
8m7;x/0ld absorption 吸收；分摊；合并
LE| <O absorption rate 吸收率；摊配率；分摊率
$_bZA;EMQ ACB Finance Limited 亚洲商业财务有限公司
$rTu6(i1 acceptable form of reciprocity 合理的互惠条件
6$(0 Ty acceptable rate 适当利率；适当汇率
5Hy3\_ + acceptance agreement 承兑协议
>[P%Ty); acceptance for honour 参加承兑
l/F!Bq[*g acceptor 承兑人；接受人；受票人
os_WYQ4>j acceptor for honour 参加承兑人
dyl
0]Z accident insurance 意外保险
LYNZP4(R Accident Insurance Association of Hong Kong 香港意外保险公会
OQc{
V accident insurance scheme 意外保险计划
{? 2;0}3?; accident year basis 意外年度基准
N(BiOLZL6 accommodation 通融；贷款
j%5a+(H,z; accommodation bill 通融票据；空头票据
6Pijvx^0 accommodation party 汇票代发人
HTN$ >QTI account balance 帐户余额；帐户结余
3W'FcE) |E account book 帐簿
ol# yjrv account collected in advance 预收款项
4Pf+]R account current book 往来帐簿
B~rU1Y) account of after-acquired property 事后取得的财产报告
raF]
k0{ account of defaulter 拖欠帐目
@Wz%KdXA account payable 应付帐款
m0C{SBn-M account payee only [A/C payee only] 只可转帐；存入收款人帐户
0@v 2*\D# account receivable 应收帐款
'$*[SauAG account receivable report 应收帐款报表
D&f!( n account statement 结单；帐单；会计财务报表
6lZGcRO account title 帐户名称；会计科目
"5(W[$f*]v accountant's report 会计师报告
952V@.Zp Accountant's Report Rules 会计师报告规则
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GU accounting and auditing procedure 会计与审计程序；会计与核数程序
oX*b<d{\N Accounting Arrangements 《会计安排》
Y2D >tpqNw accounting basis 会计基础
[%? hCc accounting by Official Receiver 破产管理署署长呈交的帐目
`~h0?g Accounting Circular 《会计通告》
;L$,gn5H accounting class 会计类别
d.I%k1`( accounting date 记帐日期；会计结算日期
v lAy!:CV accounting for money 款项核算
UeNF^6sWu0 Accounting Officer 会计主任
F; W' accounting period 会计报告期；会计期
aPt{C3 < accounting policy 会计政策；会计方针
N5ci};? accounting practice 会计惯例
:fW. -^"VP accounting principle 会计准则
<k5`&X!+ accounting record 会计记录
My],6va^ accounting report 会计报告
90(UgK&Y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V:8@)Hc= Accounting Society of China 中国会计学会
jf 8w7T accounting statement 会计报表
kAt
RY4p accounting system 会计制度；会计系统
GqMB^Ad accounting transaction 会计事项；帐务交易
Q2FQhc@L(: accounting treatment 会计处理
X7b!;%3 @ accounting year 会计年度
S!<"Swf: accretion 增值；添加
w O89&XZ< accrual 应计项目；应累算数目
)tCx5 9 accrual basis 应计制；权责发生制
Yu ;9& b accrual basis accounting 应计制会计；权责发生制会计
.=CH! {j accrue 应累算；应计
:^5>wDu{ accrued benefit 应累算利益
N:7. :Yw accrued charges 应计费用
[lZ=s[n. accrued cumulative preference share dividend 应累算的累积优先股股息
}Wqtip:L accrued expenses 应累算费用
n@_)fFD% accrued interest payable 应付利息；应计未付利息
U(!?d ]en accrued interest receivable 应收利息；应计未收利息
_C5n Apb accrued right 累算权益
:S#i9# aB accruing profit 应累算的利润
}q]jj s accumulated fiscal reserve 累积财政储备
oHk27U G accumulated profit 累积利润；滚存溢利
[)0
R'xL6 accumulated reserve 累积储备
f:&)" accumulation of surplus income 累积收益盈余
IBDVF A acquired assets 既得资产
=~
'^;D acquisition 收购；购置；取得
7<vy;"wB acquisition cost 购置成本
!9PX\Xbn acquisition expenses 购置费用
8M~u_`6 acquisition of 100% interest 收购全部股权
vU7&'ca acquisition of control 取得控制权
EF eAr@nj acquisition of fixed assets 购置固定资产
T"IW Jpc acquisition of shell “买壳”
88#N~j~P acquisition price 收购价
zv,\@Z9.($ act of God 天灾
/RMer
Xj acting partner 执事合伙人
PQ i
}Evxa active market 买卖活跃的市场；交投畅旺的市场；旺市
5e)i!;7Uv active partner 积极参与的合伙人
vyujC`61d active trading 交投活跃
y=wdR|b actual circulation 实际流通
E~}[+X@ actual cost 实际成本
|Cu1uwy actual expenditure 实际开支；实际支出
! *9FKDB{ actual income 实际入息；实际收入；实际收益
yZ ?$8r actual market 现货市场
y]w )`}Ax actual price 现货价；实际价格
r <v _CFJ actual profit 实际利润
o;E (Kj actual quotation 实盘；实际价位；实际报价
:ET x*c actual year basis 按实际年度计算
8pd&3G+ actuals 实货
? S8$5 gA actuarial investigation 精算调查
@f\
X4!e*y actuarial principle 精算原则
:bI,rEW#_ actuarial report 精算师报告
" xlJs93 c Actuarial Society of Hong Kong 香港精算学会
}=T qJy1 actuarial valuation 精算师估值
9Il'E6
J actuary 精算师
=#jTo|~u4o ad referendum agreement 暂定协议；有待覆核的协定
R &gWqt/ ad valorem duty 从价税；按值征税
]LMi Mj ad valorem duty system 从价税制
i:;$oT ad valorem fee 从价费
Zi
ma^IL ad valorem tariff 从价关税
4bE42c=Ca7 additional allowance 额外免税额
]bf' additional amount for unexpired risk 未过期风险的额外款额
7bHE!#L`0 additional assessable profit 补加应评税利润
xiEcEz'lk additional assessment 补加评税
y)IGTW o additional commitment 额外承担
a$A2IkD additional commitment vote 额外承担拨款
xJ$R s/9C additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h a N"/C^ additional dependent parent allowance 供养父母额外免税额
2lF WW(
additional provision 额外拨款
aD0Q 0C+ additional stamp duty 附加印花税
<. ezw4ju additional tax 补加税罚款；补加税款
r!CA2iK` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`d.Gw+Un adjudged bankrupt 被裁定破产
F|9a }(-7 adjudicated bankrupt 裁定破产人
e#K rgUG adjudication fee 裁定费；评定印花税额手续费；评估契据费
x-tm[x@;o adjudication of bankruptcy 裁定破产；宣告破产
u6]gQP">I adjudication of insolvency 裁定无力偿还债务
B EFe~* ~ adjusted actual 经调整的实数；调整后的实数
hZ%2?v` adjusted current assets 经调整的流动资产；调整后的流动资产
.V7Y2!4TE adjusted figure 经调整的数字；调整后的数额
w 7Cne%J8 adjusted liabilities 经调整的负债；调整后的负债
u<x[5xH+ adjusted loss 经调整的亏损；调整后的亏损
j )< ;g( 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
Oib[\O7[z adjusted profit 经调整的利润；调整后的利润
tWcizj;?wK adjusted surplus 经调整的盈余额；调整后的盈余额
(\ T8!s{AO adjusted value 经调整的价值；调整后的价值
@T9m}+fR adjustment 调整；修订；理算〔保险〕
"0!~g/X`rK adjustment centre 调剂中心
6Wf*>G*h adjustment lag 调整过程的时间差距；调整时差
v`@5enr adjustment mechanism 调整机制
?.]o_L_K adjustment of loss 亏损调整
/j`i/Ha1 adjustment process 调整过程；调整程序
Og_2k
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f34_?F<h administered exchange rate 受管制汇率
6s> sj 7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~ W2:NQ>i administration expenses 行政费用
bX a %EMF administration fee 手续费；行政费
tq2-.]Y@U administration in bankruptcy 破产管理
>hH J:5y administration order 遗产管理令
t `N
">c" administrator 管理人；遗产管理人
>fW+AEt\JB administrator of the estate 遗产管理人
^qE<yn admission of debt 债项承认书
' #;,oX~5 admission of proof 接纳债权证明
[Od>NO,n+] advance 放贷款项；垫付款项；预支款项；预付款项
38Bn f advance account 暂支帐目；预付款帐户
4x=V|" advance compensation 预付补偿金
Pn~pej5'K advance from shareholder 股东垫款
p7%0hLW advance pending reimbursement 预支以待日后付还
nh _DEPMq advanced economy 先进经济体系
er&uC4Y]a advancement 预付；预付财产
:!r9 =N 9 advances warrant 垫款令
%@M00~- advancing 贷出
AGw1Pl8]K adverse balance 逆差
!%SdTaC{T adverse exchange 逆汇
yg]suU<z] advertisement addressed to shareholders 在报章刊登的致股东通告
53g8T+`\( advice for collection 托收通知书
>xhd[ advice of drawing 提款通知书；汇票通知书
)pkhir06t advice of payment 付款通知
oG|?F4l* Advisory Committee [Securities and Futures Commission]
ykErt%k<n 谘询委员会〔证券及期货事务监察委员会〕
O|A~dj ` Advisory Committee on Diversification 经济多元化谘询委员会
@ 9 n
#vs affidavit 誓章；遗产申报誓章
h;cB_6vt affidavit of no receipt 述明无收款的誓章
G1`mn$`kq affiliate 联号；联营公司；附属公司
w`H.ey affiliated company 附属公司；联号；联营公司
'w>uFg1. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
DLwC5I ir affordability 负担能力
ujI 3ts l African Development Bank [AfDB] 非洲开发银行
u5 [1Z|O after-acquired property 事后取得的财产
?^+#pcX]t| after-hours dealing 市后交易
/\IAr,w[ after-tax profit 税后盈利；税后利润；税后溢利
z*??YUT\M agency agreement 代理协议
X
,V= od> agency expenses 代理机构的开支
;oN{I@}k agency fee 代理费
jKY Aid{- Agency Law 《代理法》
# u}v7{4 agent 代理人；承销人
.0 R/'!e agent of company 公司代理人
9,Crmbw8 agent's fee 代理人费；经纪费
DTX/3EN aggregate 总计；总数；总体数字
m 'G?0^Ft aggregate amount 总款额；总额
T! & [ aggregate assets and liabilities 总体资产与负债
rahHJp.Ws aggregate at constant price 按固定价格计算的总体数字
.{'Uvn aggregate demand 总需求
Im0+`9Jw aggregate gross position 总持仓量
a'*5PaXU@/ aggregate limit 总限额
ZuF4N=; aggregate of salaries tax 合计薪俸税
ECmHy@( aggregate performance 总体表现；总体业绩
>oM9~7f aggregate supply 总体供应
a"v"n$ aggregate surplus 总盈余
y] ~+ `9 aggregate total 整体总额
|!jYv'% aggregate value 总值；合计价值
7?n* t aggregated basis 合计基准
( hRgYwUa< aggregated net chargeable income 合计应课税入息实额
89:?.' aggregation 合并计算；合计；总和
#cSw"A aggregation of incomes of husband and wife 夫妇入息合并计算
e)ZyTuj aggregation of property 财产的总和
Mip m&5R agio 差价；贴水
U5@TaGbx 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》
S*2L4Uj`| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fl5UY$a2- 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
YW4b m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{WM& 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
3isXgp8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
wB1-|= K1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Pq[0vZ_}dN agreement for a settlement 授产协议
NIWI6qCw agreement for assignment 转让协议
]ut-wqb{p agreement for sale 售卖协议；买卖协议
o3\SO agreement for sale and purchase 买卖协议
u~naVX\3b agreement for the payment of interest 支付利息协议
84hi, S5P agreement for the repayment of money 还款协议
>[E|p6j gT agreement of reinsurance 再保险协议
M2zos(8g Agricultural Bank of China 中国农业银行
"c ! oOaA air passenger departure tax 飞机乘客离境税
kMJQeo79 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
( > +k 3 airport tax 机场税
5tg ILxSK alcohol duty 酒精税
(DEL xE alienation 让与；让渡；转让
4$q )e<- alimony 生活费；赡养费
_x,-d|9b d All Ordinaries Index [AOI] 所有普通股指数
}] n>A all risks 全险；综合险
lD;,I^Lt6 All Sales Record for Stock Market 《股票市场成交报告》
x|,aV=$o Allied Capital Resources Limited 新联财务有限公司
!S > |Qh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ziB]S@U allocation letter 拨款信件
N18diP[C allocation of fund 分配款项；预留款项
dEAAm=K,< allocation of profit 利润分配；溢利分配
2EqsfU*
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=yhn8t7@] allotment 分配；配股
N,sqr k] allotment notice 股份配售通知；配股通知
H8o%H=I% allotment of shares 股份分配
8 /RfNGY allowable 可获宽免；免税的
E
|GK3 / allowable business loss 可扣除的营业亏损
QBPvGnb allowable expenses 可扣税的支出
^ T:qT*v allowance 免税额；津贴；备抵；准备金
%x'bo>h@ allowance for debts 债项的免税额
3wa<,^kqy allowance for depreciation by wear and tear 耗损折旧免税额
r:8]\RU allowance for funeral expenses 殡殓费的免税额
#0YzPMV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C k/_UY| allowance for repairs and outgoings 修葺及支出方面的免税额
D<D
k1 allowance to debtor 给债务人的津贴
nM (=bEX alteration of capital 资本更改
cV=_G E alternate trustee 候补受托人
'7O{*=`oj amalgamation 合并
v,!Y=8~ 9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s:m<(8WRw ambit of charges 征税范围；收费范围
@6i8RmOu} amended valuation 经修订的估值
&=6cz$]z American Commodities Exchange 美国商品交易所
iuU3*yyn American Express Bank Limited 美国运通银行
:UJUh/U American Stock Exchange 美国证券交易所
Fl 'xmz^ amortization 摊销
x JF6l!` amount due from banks 存放银行同业的款项
W :+2We @ amount due from banks abroad 存放海外银行同业的款项
0imqj7L amount due from holding companies 控股公司欠款
_'v }=:X amount due from local banks 存放本港银行同业的款项
G|6 |; amount due to banks 银行同业的存款
Ae{4AZ amount due to banks abroad 海外银行同业的存款
W_f "Gk amount due to holding companies 控股公司存款
"6*Kgf2G amount due to local banks 本港银行同业的存款
qqom$H< amount due to outport banks 外埠银行同业的存款
8NF;k5 amount for note issue 发行纸币的款额
ttA VB{kdo amount of bond 担保契据的款额
beHC Ewh amount of consideration 代价款额
G(|(y=ck amount of contribution 供款数额
bh; b `
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xn x1`|1u amount of principal of the loan 贷款本金额
]\9B?W(# amount of rates chargeable 应征差饷数额
Cf1wM:K|8 amount of share capital 股本额
SFk11 amount of sums assured 承保款额
1UA~J|&gi^ amount of variation 变动幅度
/nD0hb amount of vote 拨款数额
Oz9 Mqcx amount payable 应付款额
Y4 ~wNs6 amount receivable 应收款额
h7W%}6Cqkw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f'i8Mm4IL analysis 分析
VqO<+~M,E ancillary risk 附属风险
A*26' annual account 周年帐目；周年帐目报表；年度决算；年结
+VpE-X=T annual accounting date 年结日期
@IyH(J],h annual allowance 每年免税额；年积金；年度津贴；年津
{, *Y annual balance 年度余额
4k&O-70y4^ annual disposable income 每年可动用收入
6t mNfI34 annual estimates 周年预算
_F/lY\v m annual fee 年费
v YmtpKNj% annual general meeting 周年大会
LN3dp?;_{ annual growth rate 年增率；每年增长率
divZJc annual long-term supplement 长期个案每年补助金
]x(2}h^ S annual pensionable emolument 可供计算退休金的年薪
z:Zn.e*$b annual report 年报
* /Ry6Yu Annual Report on the Consumer Price Index 《消费物价指数年报》
:Z]+Z_9p annual return 周年报表；周年申报表；每年报税表格
LOb'<R\p Annual Return Rules 《周年报表规则》
U37?P7i's annual review of consumer prices 每年消费物价回顾
M_.,c Vk annual roll-forward basis 逐年延展方式
}$k`[ivBx( annual salary 年薪
eze(>0\f annual statement 年度报表；年度决算表
2}#wd J` Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
feq6!k7 annuitant 年金受益人
kx:lk+ Tx annuity 年金
W!4V: (T annuity contract 年金合约
/HJ(W t
q annuity on human life 人寿年金
RnBmy^l" antecedent debt 先前的债项
I#hg(7|", ante-dated cheque 倒填日期支票
C=_-p"O# anticipated expenditure 预期开支
:_YG/0%I anticipated net profit 预期纯利
a$ ! {Tob2 anticipated revenue 预期收入
!9<RWNKV)Y anti-inflation measure 反通货膨胀措施
=!P? / anti-inflationary stance 反通货膨胀立场
Iv|WeSL. apparent deficit 表面赤字
UG?C =Tf apparent financial solvency 表面偿债能力
5@Lxbe(
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0) Um W{ application for personal assessment 个人入息课税申请书
n\ ',F application of fund 资金应用
J)yy}[Fx application to release as liquidator and to destruct the books of accounts and documents
lbuW*) 申请免除清盘人职务及毁灭帐簿与文件
=UKR<@QrK appointed actuary 委任精算师
m<'xlF appointed auditor 委任核数师；委任审计师
Md?bAMnG+} appointed trustee 委任的受托人
_kY[8e5 appointer 委任人
dV=5_wXZ$ apportioned pro rata 按比例分摊
%WT:RT _ apportionment 分配；分摊
q fH~h g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0|> apportionment formula 分摊方程式
|e[ 0Qo@ apportionment of estate duty 遗产税的分摊
1
GHgwT appraisal 估价；评估
\NQ)Po@z appreciable growth 可观增长
u+gXBU appreciable impact 显着影响
2 "Uk}Yz| appreciable increase 可观增长
Q]g 4gj appreciation 增值；升值
GxDF7
z%& appreciation against other currencies 相对其他货币升值
oY6|h3T=Q$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
NU nc"@ appreciation tax 增值税
@)'@LF1Z appropriation 拨款；拨用；拨付
< VxpMF appropriation account 拨款帐目
MJ/%$ Appropriation Bill 拨款法案
_NqT8C4C appropriation-in-aid system 补助拨款办法
AW;) _|xM approved assets 核准资产
F#bo4'&>@ approved basket stock 认可一篮子证券
68GGS`& approved budget 核准预算
;pyJ O_R[ approved charitable donation 认可慈善捐款
"oXAIfU#T approved charitable institution 认可慈善机构
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approved currency 核准货币；认可货币
`"b7y(M approved estimates 核准预算
R6$F<;nw approved estimates of expenditure 核准开支预算
GV@E<dg$ R approved overseas insurer 核准海外保险人
<^'+ ]? approved overseas trust company 核准海外信托公司
pBnf ^Ew1 approved pooled investment fund 核准汇集投资基金
-GWzMBS S approved provident fund scheme 认可公积金计划
u`Qcw|R+ approved provision 核准拨款
Vh2/Ls5 approved redeemable share 核准可赎回股份
*|#JFy?c[ approved regional stock 认可地区性证券
tc2GI6]e' approved retirement scheme 认可退休金计划
/Vd#q)b%T approved subordinated loan 核准附属贷款
1Da [!^u,D arbitrage 套戥；套汇；套利
iE gM ~ arbitrageur 套戥者；套汇者
-+_aL4. arbitrary amount 临时款项
W#\};P
arrangement 措施；安排；协定
Z#:@M[HH{ arrears 欠款
$H@)hY8wA arrears of pay 欠付薪酬
2CgIY89O arrears of revenue 逾期未收税款；逾期未收的帐项
}=m?gF%3 articles of association 组织章程；组织细则；组织章程细则
jMWwu+w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+U)|&1oa ascertainment of profit 确定利润
fX$4TPy(h "Asia Clear" “亚洲结算系统”
Wk6&TrWlY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7`<? f O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aq \TO? Asian Development Fund [ADF] 亚洲发展基金
+siNU#! Asian dollar bond 亚洲美元债券
` "": Asian dollar market 亚洲美元市场
St&H E: Asian dollar rate 亚洲美元利率
_v=WjN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|b~g^4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a&aIk D asked price 沽盘；喊价；索价；卖方报价
wvaIgy%z assessable income 应评税入息
safS>wM] assessable loss 应评税亏损
?!j/wV_H assessable profit 应评税利润
rZQH B[^3 assessable value 应评税值
lbU+a$ assessed profit 估定利润
Y9y*" :&% assessed value 经评估价值
UuC"-$ : assessment 评税；评定；估价；评税单
E/P53CD assessment number 评税编号；估价编号
r_sl~^* : assessment of additional tax 补加税评税
7^ {hn_%; assessment of performance 业绩评估；实绩评价
#I~dv{RX Assessor 评税主任
PH%gX`N asset price bubbles 资产价格泡沫
WM
)g(i~( asset-backed securities 具资产保证的证券
Q R$sIu@% assets accretion 资产增值
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assets and liabilities 资产与负债
cE>/iZc assets betterment statement 资产递增表；资产改进表
}e =GvWGa assets lending 实物放款；有抵押贷款
Pc4c Sw#5 assets of the company passing on the death 死者去世时转移的公司资产
Zw
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- _ assets pledged as security for liabilities 用作负债抵押的资产
bK%tQeT assets portfolio 资产投资组合
KBHKcFk assets price 资产价格
/r@ assets quality 资产质素
YgOgYo{E! assets realization 资产变现
L=!kDU assets refinancing arrangement 资产再集资安排
QGG(I 7{- assets securitization 资产证券化
3CuoB b8 assets situated outside Hong Kong 在香港以外地方的资产
@wJa3 3QT assets stripping 削减资产；拆卖资产
#|h8u` assets value 资产值
_H<OfAO assignee 承让人
J$*["y`+ assignment 转让；转让书；转让契
`2,_"9Z( assignment of interest 权益转让
@@mW+16 assignment of letters patent and trade mark 专利证书及商标转让
'c(Y")QP assignment of property 物业转让；物业转让书
,5uDEXpt{ assignment right 转让权
,,wx197XeD assignor 转让人
]! o,S{a& associate 有联系的人；有关连人士；相联者；合伙人；联系人
Pm;*Jv% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
: Zo2@8@7 associate member 附属会员
*<QL[qyV associated body corporate 相联法人团体
p&do Qh associated company 相联公司；联属公司
sc>)X{eb associated corporation 相联法团
I VODR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C)} LV 公认会计师公会〔英国〕
> .~k?_Of Association of Futures Exchange Brokers 香港期货经纪协会
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3-%~{(T/ association of underwriters 承保人组织
GhA~Pj ZS assumption of control 接管
2;r^~: assurance 担保；保险；转易；转易书
g c=| < ( assurance of interest 权益的转易
<{Wa[1D at 19XX price 按一九ＸＸ年价格计算
^q r[?ky]& at a discount 按赔价计算；按贴水价格计算；打折扣
Z i&X ,K~ at a premium 按溢价计算；按升水价格计算
aJ;R8(*;\ at call 通知付款；按通知
)PNk
O3 at constant market price 按固定市价计算
gipRVd*TA at constant price 按固定价格计算
uRh H_c-6C at cost 按成本计算
K x!|4ya , at current market price 按当时市价计算；按现时市价计算
c{ (%+ at current price 按当时价格计算；按现时价格计算
s5#g [}dj at factor cost 按要素成本计算；按生产要素成本计算
,W;8!n0 at money-of-the-day price 按付款当日价格计算
D)6|| z} at or better 按指定或较佳价位〔买卖指令〕
s7LX at par 按面值计算；平价
C MUphS-KE at sight 见票即付
o62gLO]z@ at the close 按收市盘
L6qA=b~iz at the opening 按开市盘
zx HfQ( attestation 见证；见证条款
+Q&@2 o Y" at-the-money option 平价期权
Yy 1Pipv attorney 受权人；受托代表人
,aL"Wy( attornment 新拥有人承认书
?q`mr_x%? attributable profit 可归属利润
Np_6ZUaqz attributable share value 可归属股份价值
k Er7,c Auckland Stock Exchange 奥克兰证券交易所
"E#%x{d auction 拍卖
). b+S>k auctioneer 拍卖商
N?:S?p9R@ audit 审计；核数
FiL
JF! Audit Commission 审计署
] "_'o~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_~" 3
LB 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〕
]B [Qdn audit review 帐目审查
#y% Ao\~kG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_bsfM;u.% audited account 审计帐目；经审计的帐目
${3OQ G audited annual account 经审计的周年帐目
w"J(sVy4 audited balance sheet 经审计的资产负债表
' 'N@ <| auditor 核数师；核数主任；审计师
j+seJg<_ auditor's certificate 核数师证明书；审计师证明书
)qe o`4+y auditor's report 核数师报告；审计师报告
;r bn/6 Aussie bond 澳元债券
@,.H)\a4 austerity budget 紧缩预算
dno*Usx5d0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,B><la87 Australia All Ordinaries Index 澳洲所有普通股票指数
6 h):o Australian Dollar [AUD] 澳元
iqYc& }k, Australian Options Market 澳大利亚期权市场
54&2SU$kx Australian Securities Commission 澳洲证券事务监察委员会
6!N&, I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A }# Mrb Australian Stock Exchange 澳大利亚证券交易所
-B!pg7>'## Austrian Schilling [ATS] 奥地利先令
rKxk?} authentication 认证；鉴证
, " v% authority to purchase 委托购买证；委购书
9X~^w_cdk authorization 认可；核准；授权；授权书
2(|V1]6D? authorization by direction 指示授权
!b=$F OC> authorization by instruction 指令授权
^&%?Q_] authorization by warrant 令状授权
iV=#'yY authorization of unit trust 单位信托的认可
L3\{{QOA authorized agent 指定代理人
"G:>}cs%? authorized capital 法定资本
AS;{{^mM( authorized clerk 出市员
d=XhOC$ authorized dealer 认可交易商
7[\B{N9&W authorized financial institution 认可财务机构
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authorized fund 认可基金
ufOaD7 authorized fund house 获授权的基金公司；认可基金公司
<j' #mUzd authorized institution 认可机构
`P~RG.HO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(;3jmdJhK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1GxYuTZ{ authorized insurer 获授权保险人；获认可承保人
49 D*U5o authorized investment 特准投资项目
B~IOM authorized person 获授权人
wv$=0 z F authorized representative 获授权代表
%;S5_K, authorized share capital 法定股本
gg9W7%t/ automated quotation system 自动报价系统
}sZ]S E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/k,p]/e 自动交易系统〔香港期货交易所有限公司〕
t z{]H9 automatic adjustment mechanism 自动调整机制
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AIZE?oX automatic adjustment system 自动调整系统
/~Iy1L# Automatic Clearing House 自动票据交换所
S3m+(N" & automatic exchange rates accumulation system 自动化汇率累集系统
<LE>WfmC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZmDr$iU ~ automatic teller machine [ATM] 自动柜员机
JC-L8 0- autopay 自动转帐
l bY>R@5 available assets 可用资产
V SxLBwXf available fiscal reserve 现存财政储备
)yk
LUse+ available profit 可用利润
Z3d&I]Tf Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tg:x}n average 平均；平均数；海损
V/Tp &+Z.c average basic salary 平均基本薪金
WJ@,f%=<~ average consumer expenditure 平均消费开支；一般消费开支
1<F/b oF~ average cost 平均成本
+qdK]RR} average cost of land production 增辟土地平均成本
%r sW:nl average daily turnover 平均每日成交额
]p t @ average daily wage rate 平均每日工资率
S@_GjCpn average expenditure pattern 平均开支模式
IlVi1`]w average growth rate 平均增长率
6S(3tvUr average net fixed assets 固定资产平均净值
UcZ3v]$I average of relatives 相对价格平均数
'D
bHXS7N average price 平均价格
V}*b^<2o 5 average propensity to consume 平均消费倾向；一般消费倾向
C`ok{SNtUy average propensity to save 平均储蓄倾向；一般储蓄倾向
%<klz)!t average rate 平均率
9Y(<W_{/ average revenue 平均收入；平均收益
lk}x;4]Z average stock 平均库存；平均存货
"o1/gV average yearly rent 平均年租
& 3gni4@@ avoidance of double taxation 避免双重课税
vg V 0a{u" avoidance of tax 避税
