A:
+) m_o"hl A share Ａ股；甲类股份
% p 0xM abatement of tax 减税；减扣免税额
Y"wUt & ABN AMRO Bank N.V. 荷兰银行
X ' "SVO. above-the-line expenditure 线上项目支出；经常预算支出
w/ K _B:s above-the-line receipt 线上项目收入；经常预算收入
*C:|X b<9 ABSA Asia Limited 南非联合亚洲有限公司
,1"KHv absolute change 绝对数值变更
"l*`>5Nn9 absolute expenditure 实际开支
(/j); oSK absolute guideline figure 绝对准则数字
_> *j H' absolute interest 绝对权益
\R;`zuv absolute order of discharge 绝对破产解除令
UCClWr absolute profit margin 绝对利润幅度
E2{FK)qT absolute value 实值；绝对值
d8x \ absolutely vested interest 绝对既得权益
}7.PH' .8 absorbed cost 已吸收成本；已分摊成本
yu/`h5& * absorption 吸收；分摊；合并
oGRhnP'PF+ absorption rate 吸收率；摊配率；分摊率
se>MQM5 ) ACB Finance Limited 亚洲商业财务有限公司
E3iW-B8u8 acceptable form of reciprocity 合理的互惠条件
_\GC( acceptable rate 适当利率；适当汇率
; IokThI acceptance agreement 承兑协议
?28N ^ acceptance for honour 参加承兑
Aj4T"^fv acceptor 承兑人；接受人；受票人
DY?Kfvef acceptor for honour 参加承兑人
d $Pab* accident insurance 意外保险
vt9)pMs Accident Insurance Association of Hong Kong 香港意外保险公会
:65~[$ 2
accident insurance scheme 意外保险计划
gjAIEI accident year basis 意外年度基准
"PpN0Rr accommodation 通融；贷款
#: [<iSk accommodation bill 通融票据；空头票据
&mtJ Rfnu accommodation party 汇票代发人
/Bm( `T account balance 帐户余额；帐户结余
9Q+'n$s0^ account book 帐簿
Bjz P z account collected in advance 预收款项
iB& 4>+N+ account current book 往来帐簿
9B7^lR account of after-acquired property 事后取得的财产报告
d >t<_} account of defaulter 拖欠帐目
t?'!$6 account payable 应付帐款
!_cg\K U# account payee only [A/C payee only] 只可转帐；存入收款人帐户
@0u~ ?!g@ account receivable 应收帐款
?pB>0b~3- account receivable report 应收帐款报表
e8#h3lxJ` account statement 结单；帐单；会计财务报表
L>R P-x> account title 帐户名称；会计科目
trp0 V4b8 accountant's report 会计师报告
0p!>JQ]m Accountant's Report Rules 会计师报告规则
n*{sTT accounting and auditing procedure 会计与审计程序；会计与核数程序
M fWyc _ Accounting Arrangements 《会计安排》
S-|)QGxV6 accounting basis 会计基础
DuHu\>f<S accounting by Official Receiver 破产管理署署长呈交的帐目
j4R(B Accounting Circular 《会计通告》
[CXrSST")E accounting class 会计类别
<y H4HY accounting date 记帐日期；会计结算日期
n74V|b6W accounting for money 款项核算
io{@^1ab Accounting Officer 会计主任
In<n& i b accounting period 会计报告期；会计期
9vvx*rD accounting policy 会计政策；会计方针
1R1 z accounting practice 会计惯例
5?F__Hx*2 accounting principle 会计准则
ei [j1F accounting record 会计记录
.Lsavpo accounting report 会计报告
`yH<E+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~U @;gLoD Accounting Society of China 中国会计学会
9E"vN accounting statement 会计报表
P n>Xbe accounting system 会计制度；会计系统
HTS%^<u accounting transaction 会计事项；帐务交易
iCHOv {p. accounting treatment 会计处理
li}1S accounting year 会计年度
7KAO+\)H^Y accretion 增值；添加
SfaQvstN accrual 应计项目；应累算数目
\Ani}qQ%| accrual basis 应计制；权责发生制
G?;e-OhV accrual basis accounting 应计制会计；权责发生制会计
~5CBEIF(NS accrue 应累算；应计
Z: sg} accrued benefit 应累算利益
-v]Sr33L accrued charges 应计费用
$',K7%y accrued cumulative preference share dividend 应累算的累积优先股股息
{^7 Hg g accrued expenses 应累算费用
&)AVzN+*h accrued interest payable 应付利息；应计未付利息
eOs)_?} accrued interest receivable 应收利息；应计未收利息
#/Vh|UeX accrued right 累算权益
O06"bi5Y accruing profit 应累算的利润
9NQlI1W z4 accumulated fiscal reserve 累积财政储备
Cko L TY accumulated profit 累积利润；滚存溢利
sP;nGQ.eN accumulated reserve 累积储备
0"\H^ accumulation of surplus income 累积收益盈余
!`,Sfqij acquired assets 既得资产
"NXB$a!: acquisition 收购；购置；取得
7|$:=4 acquisition cost 购置成本
D*gFV{ Ws acquisition expenses 购置费用
)GM41t1i acquisition of 100% interest 收购全部股权
4, CXJ2 acquisition of control 取得控制权
e%@~MQ- acquisition of fixed assets 购置固定资产
ToXki , acquisition of shell “买壳”
UQ C=g acquisition price 收购价
di6QVRj1 act of God 天灾
+'I+o5* acting partner 执事合伙人
8&?s#5zA active market 买卖活跃的市场；交投畅旺的市场；旺市
M42 Ssn) active partner 积极参与的合伙人
LWz&YF#T- active trading 交投活跃
#><.oreXq actual circulation 实际流通
1DE<r KI actual cost 实际成本
Z{ X|6. actual expenditure 实际开支；实际支出
O4cr*MCb5 actual income 实际入息；实际收入；实际收益
'rO!AcdLU actual market 现货市场
*E/`KUG] actual price 现货价；实际价格
Q@<S[Qh[. actual profit 实际利润
)4<__|52"1 actual quotation 实盘；实际价位；实际报价
]
2eK actual year basis 按实际年度计算
[z`31F actuals 实货
q_g+Jf
P-D actuarial investigation 精算调查
gcPTLh[^Er actuarial principle 精算原则
E _])E`BJ actuarial report 精算师报告
%,6#2X nX% Actuarial Society of Hong Kong 香港精算学会
UEM(@zD] actuarial valuation 精算师估值
toya fHf actuary 精算师
:Q $K<)[ ad referendum agreement 暂定协议；有待覆核的协定
f]`#J%P ad valorem duty 从价税；按值征税
+e yc`J ad valorem duty system 从价税制
oX S1QT`B ad valorem fee 从价费
2jg- ad valorem tariff 从价关税
K9$ >Yxe| additional allowance 额外免税额
E:JJ3X| additional amount for unexpired risk 未过期风险的额外款额
juka0/ additional assessable profit 补加应评税利润
6y+Kjd/D additional assessment 补加评税
`\T]ej}zvI additional commitment 额外承担
XC0bI,Fu, additional commitment vote 额外承担拨款
wkA+j9. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>/kc dWl additional dependent parent allowance 供养父母额外免税额
-xSA additional provision 额外拨款
4C<j dv_J additional stamp duty 附加印花税
Rz bj additional tax 补加税罚款；补加税款
~$:|VHl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Ne8Cgp adjudged bankrupt 被裁定破产
8+a4>8[M adjudicated bankrupt 裁定破产人
M)' HCnvs' adjudication fee 裁定费；评定印花税额手续费；评估契据费
<j*;.yyC adjudication of bankruptcy 裁定破产；宣告破产
=vQcYa adjudication of insolvency 裁定无力偿还债务
U3T#6Rptl adjusted actual 经调整的实数；调整后的实数
k2c}3 MeP adjusted current assets 经调整的流动资产；调整后的流动资产
42e|LUZg adjusted figure 经调整的数字；调整后的数额
f ,V <;s adjusted liabilities 经调整的负债；调整后的负债
k9 "[H' adjusted loss 经调整的亏损；调整后的亏损
3nT^?;- adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
-=)+dCyB^ adjusted profit 经调整的利润；调整后的利润
Hyb3 ;yQ adjusted surplus 经调整的盈余额；调整后的盈余额
* BR~}1
i adjusted value 经调整的价值；调整后的价值
4}_j`d/8| adjustment 调整；修订；理算〔保险〕
WG N=Y~E adjustment centre 调剂中心
u
[m adjustment lag 调整过程的时间差距；调整时差
Mn9dqq~a adjustment mechanism 调整机制
TD1 [ adjustment of loss 亏损调整
IE;~ ?W" adjustment process 调整过程；调整程序
QrB@cK] adjustment range 调整幅度
< ,U e
0 administered exchange rate 受管制汇率
,TXTS*V? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T D'L'm|2 administration expenses 行政费用
0S le
administration fee 手续费；行政费
,4zmb`dP< administration in bankruptcy 破产管理
OTGofd2zf administration order 遗产管理令
qUjmB sB administrator 管理人；遗产管理人
3HLNCt09 administrator of the estate 遗产管理人
5b!vgm#]) admission of debt 债项承认书
|zQ 4u admission of proof 接纳债权证明
jT8#C=a7 advance 放贷款项；垫付款项；预支款项；预付款项
m@"QDMHk. advance account 暂支帐目；预付款帐户
9z}uc@#D=m advance compensation 预付补偿金
OK{quM5 advance from shareholder 股东垫款
H<v'^*( advance pending reimbursement 预支以待日后付还
\R|4( +]x advanced economy 先进经济体系
gZLP\_CL advancement 预付；预付财产
"OQ^U_ advances warrant 垫款令
b4E:Wn9x advancing 贷出
O\E /. B adverse balance 逆差
n#q<`} u, adverse exchange 逆汇
BybW)+~ advertisement addressed to shareholders 在报章刊登的致股东通告
eZ|%< Wpu advice for collection 托收通知书
1QLbf*zeIW advice of drawing 提款通知书；汇票通知书
PV9p a/`@ advice of payment 付款通知
j Dy-)2< Advisory Committee [Securities and Futures Commission]
MYla OT 谘询委员会〔证券及期货事务监察委员会〕
S/D^ Advisory Committee on Diversification 经济多元化谘询委员会
SS$[VV affidavit 誓章；遗产申报誓章
]|MEx{BG- affidavit of no receipt 述明无收款的誓章
k\WR ] affiliate 联号；联营公司；附属公司
H
*[_cqnv affiliated company 附属公司；联号；联营公司
q:dHC,fO affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2^^`n1?' affordability 负担能力
p?B= 1vn-2 African Development Bank [AfDB] 非洲开发银行
@&X|5p"[g after-acquired property 事后取得的财产
&;+ -?k| after-hours dealing 市后交易
/lo2y?CS* after-tax profit 税后盈利；税后利润；税后溢利
^: #D0[ agency agreement 代理协议
GH+r ?2< agency expenses 代理机构的开支
Zn
''_fjh agency fee 代理费
^c&L,!_)H Agency Law 《代理法》
A<1hOSCz\ agent 代理人；承销人
<)u`~$n2 agent of company 公司代理人
,wIONDnLZ agent's fee 代理人费；经纪费
/% M/ aggregate 总计；总数；总体数字
/4g1zrU aggregate amount 总款额；总额
}HY-uQ%@g aggregate assets and liabilities 总体资产与负债
O U8Lldt aggregate at constant price 按固定价格计算的总体数字
rd9e \%A aggregate demand 总需求
v#. r.{t aggregate gross position 总持仓量
#7MUJY+
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?)u@Rf9> aggregate of salaries tax 合计薪俸税
Cq%IE^g< aggregate performance 总体表现；总体业绩
13@|w1 /Z aggregate supply 总体供应
5*1D$mxD" aggregate surplus 总盈余
@}@Z8$G^ aggregate total 整体总额
kP-3"AC G aggregate value 总值；合计价值
VzY8rI aggregated basis 合计基准
W3 'q\+ aggregated net chargeable income 合计应课税入息实额
%`r?c<P} aggregation 合并计算；合计；总和
h"_MA_]~ aggregation of incomes of husband and wife 夫妇入息合并计算
Zg'Q>.: aggregation of property 财产的总和
8$0rR5 5 agio 差价；贴水
;i<|9{; Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
4<k9?)~(J Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0a}u;gt,4w 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
R )mu2 ^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vvKEv/pN7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Oo A|8!CFa Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
v"#mzd.tW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c. >oe*+ agreement for a settlement 授产协议
5 u*-L_ agreement for assignment 转让协议
TrLu~4 agreement for sale 售卖协议；买卖协议
aB7+Tb agreement for sale and purchase 买卖协议
>D(R YI agreement for the payment of interest 支付利息协议
A^)?Wt%* agreement for the repayment of money 还款协议
{
S3ZeN,kZ agreement of reinsurance 再保险协议
vTlwRG=5 Agricultural Bank of China 中国农业银行
NiU2@zgl air passenger departure tax 飞机乘客离境税
[Pq}p0cD Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?TU }~} airport tax 机场税
J6L K alcohol duty 酒精税
*=+td)S/1 alienation 让与；让渡；转让
r[lF<2& *R alimony 生活费；赡养费
o1FF"tLkN All Ordinaries Index [AOI] 所有普通股指数
:=wT vz all risks 全险；综合险
vK _?<> All Sales Record for Stock Market 《股票市场成交报告》
K }Vv4x1U Allied Capital Resources Limited 新联财务有限公司
p; tVn{u all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}>VG~u8 allocation letter 拨款信件
& 8l%T'gd allocation of fund 分配款项；预留款项
u%$Zqee allocation of profit 利润分配；溢利分配
oAP b*;} allocation warrant 拨款令
/4`
0?/V allotment 分配；配股
-Xxqm%([71 allotment notice 股份配售通知；配股通知
,'p2v)p^4 allotment of shares 股份分配
d*~ ICir7 allowable 可获宽免；免税的
]y ,==1To allowable business loss 可扣除的营业亏损
UG'9*( * allowable expenses 可扣税的支出
&: , dJ allowance 免税额；津贴；备抵；准备金
G|(
]bvJ? allowance for debts 债项的免税额
dv.(7 Y7.x allowance for depreciation by wear and tear 耗损折旧免税额
WC.t_"@ allowance for funeral expenses 殡殓费的免税额
{a4z2"\A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZE2$I^DY- allowance for repairs and outgoings 修葺及支出方面的免税额
q.2ykL allowance to debtor 给债务人的津贴
qL6
|6-? alteration of capital 资本更改
*T~Ve;3h; alternate trustee 候补受托人
TW[_Ko86 amalgamation 合并
IuNiEtKx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}jVSlCF@t ambit of charges 征税范围；收费范围
t=-SH^$SR amended valuation 经修订的估值
/Rg*~Ers
* American Commodities Exchange 美国商品交易所
_c, '>aH= American Express Bank Limited 美国运通银行
.R9IL-3fO American Stock Exchange 美国证券交易所
q~*t@ amortization 摊销
}w1~K'ck}> amount due from banks 存放银行同业的款项
z&{5;A}Q@ amount due from banks abroad 存放海外银行同业的款项
\U[ {z&]~ amount due from holding companies 控股公司欠款
[]A% <EI7 amount due from local banks 存放本港银行同业的款项
2EfF=Fm> amount due to banks 银行同业的存款
x}Aw)QCh+r amount due to banks abroad 海外银行同业的存款
e(I =^#u6 amount due to holding companies 控股公司存款
US%^#D q amount due to local banks 本港银行同业的存款
&&VqD
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kn>$lTHQ amount for note issue 发行纸币的款额
`$B 3X amount of bond 担保契据的款额
I;Bjfv5 amount of consideration 代价款额
`/~8} Y{ amount of contribution 供款数额
tWoh''@# amount of indebtedness 负债款额
H8`(O"V amount of principal of the loan 贷款本金额
ea~:} !-P amount of rates chargeable 应征差饷数额
2c:#O%d( amount of share capital 股本额
4y5UkU9| amount of sums assured 承保款额
3l3'bw2 amount of variation 变动幅度
61j I amount of vote 拨款数额
]f_6 '|5 A amount payable 应付款额
YBP:q2H amount receivable 应收款额
a\:VREKj, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H03jDM8Q analysis 分析
yNqe8C,>e ancillary risk 附属风险
'8T=~R6 annual account 周年帐目；周年帐目报表；年度决算；年结
y(=#WlK } annual accounting date 年结日期
[_.5RPJP8 annual allowance 每年免税额；年积金；年度津贴；年津
qg}O/K annual balance 年度余额
}GZ}Q5 annual disposable income 每年可动用收入
zdEPDd B annual estimates 周年预算
Hw -Z annual fee 年费
3RR_fmMT) annual general meeting 周年大会
^=^z1M 2P annual growth rate 年增率；每年增长率
L annual long-term supplement 长期个案每年补助金
` /MvQ/ annual pensionable emolument 可供计算退休金的年薪
}A:<%N annual report 年报
~~6^Sh60g Annual Report on the Consumer Price Index 《消费物价指数年报》
fz3 lV annual return 周年报表；周年申报表；每年报税表格
|-CnT:|o Annual Return Rules 《周年报表规则》
\#>T~.Y7K annual review of consumer prices 每年消费物价回顾
]+m/;&0 annual roll-forward basis 逐年延展方式
V86Xg: ?7 annual salary 年薪
W5' 3$,X9 annual statement 年度报表；年度决算表
, E$ @=1) 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
b77>$[xB annuitant 年金受益人
u]ZqOJXxu annuity 年金
D Kw*~0 annuity contract 年金合约
QZ?= M@|f annuity on human life 人寿年金
5zIAhg@o:q antecedent debt 先前的债项
}h}<! s ante-dated cheque 倒填日期支票
&k1T08C* anticipated expenditure 预期开支
rX; Ys2vQ* anticipated net profit 预期纯利
KPpHwcYxT anticipated revenue 预期收入
,~);EC=` anti-inflation measure 反通货膨胀措施
i9D0]3/> anti-inflationary stance 反通货膨胀立场
!!:LJ apparent deficit 表面赤字
ej O}t:}P apparent financial solvency 表面偿债能力
7rC uu *M apparent partner 表面合伙人
gn{=%`[ application for personal assessment 个人入息课税申请书
atW' application of fund 资金应用
Hk u!bJ application to release as liquidator and to destruct the books of accounts and documents
n3`&zY 申请免除清盘人职务及毁灭帐簿与文件
2PR^:h2 appointed actuary 委任精算师
cf7v[ZZ} appointed auditor 委任核数师；委任审计师
:Yj) CGl$ appointed trustee 委任的受托人
KHDZ appointer 委任人
i#%a- I:M apportioned pro rata 按比例分摊
^o !O)D-q apportionment 分配；分摊
D)brPMS:o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
EOoZoV dzx apportionment formula 分摊方程式
/S\cU`ZVe apportionment of estate duty 遗产税的分摊
"aF8l<1xn appraisal 估价；评估
(LtkA|: appreciable growth 可观增长
0gn @h/F2% appreciable impact 显着影响
YUdxG/~' appreciable increase 可观增长
&VBd~4|p appreciation 增值；升值
CZEW-PIhj appreciation against other currencies 相对其他货币升值
V
>,Z-&.% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3 },Zlu appreciation tax 增值税
dtAbc7 appropriation 拨款；拨用；拨付
#2:a[
~Lf appropriation account 拨款帐目
]p~IYNl2%j Appropriation Bill 拨款法案
m ga6[E< appropriation-in-aid system 补助拨款办法
cMzkL% approved assets 核准资产
E&B{5/rv approved basket stock 认可一篮子证券
Y?#i{ixX6n approved budget 核准预算
.!}hhiF,Z approved charitable donation 认可慈善捐款
?R5'#|EyX approved charitable institution 认可慈善机构
wVq\FY% approved currency 核准货币；认可货币
~B$b)`* approved estimates 核准预算
M"_FrIO approved estimates of expenditure 核准开支预算
1>r ,vD& approved overseas insurer 核准海外保险人
f '6|OsVQ approved overseas trust company 核准海外信托公司
(H?ZSeWx approved pooled investment fund 核准汇集投资基金
M_ ``'gw approved provident fund scheme 认可公积金计划
{5%/ T, approved provision 核准拨款
T!Sj<,r+j approved redeemable share 核准可赎回股份
w.N,)]h approved regional stock 认可地区性证券
%TrF0{NR90 approved retirement scheme 认可退休金计划
G*\h\ @ approved subordinated loan 核准附属贷款
ZB5?!.ND arbitrage 套戥；套汇；套利
L<(VG{)Z arbitrageur 套戥者；套汇者
%q_ M iu@ arbitrary amount 临时款项
d \>2 arrangement 措施；安排；协定
N*DhjEU)[ arrears 欠款
D*vm
cSf arrears of pay 欠付薪酬
2@vj!U 8 arrears of revenue 逾期未收税款；逾期未收的帐项
cbKL$| articles of association 组织章程；组织细则；组织章程细则
V)D-pV V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
THhy ~wC". ascertainment of profit 确定利润
NE"jh_m- "Asia Clear" “亚洲结算系统”
' eO/PnYW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3z{S}~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
fY2wDD Asian Development Fund [ADF] 亚洲发展基金
! ;>(i e\ Asian dollar bond 亚洲美元债券
&WZP2Q| Asian dollar market 亚洲美元市场
ke/_k/ Asian dollar rate 亚洲美元利率
6kv V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c!&Qj Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2w? G.pO# asked price 沽盘；喊价；索价；卖方报价
U q X 1E assessable income 应评税入息
b2h":G|s assessable loss 应评税亏损
H?}wl% assessable profit 应评税利润
rbk< z\pc assessable value 应评税值
/~}_h O$S assessed profit 估定利润
FsCwF&/q assessed value 经评估价值
~q% assessment 评税；评定；估价；评税单
_g6m=N4 assessment number 评税编号；估价编号
2
X<nn assessment of additional tax 补加税评税
xaXV ^ZM3 assessment of performance 业绩评估；实绩评价
eX<K5K.B Assessor 评税主任
4`mO+.za1 asset price bubbles 资产价格泡沫
&]nd!N
asset-backed securities 具资产保证的证券
5_G'68;OV assets accretion 资产增值
s!h5hwBY assets and liabilities 资产与负债
dE>v\0 3!8 assets betterment statement 资产递增表；资产改进表
MM_py!=>7 assets lending 实物放款；有抵押贷款
b*9e1/] assets of the company passing on the death 死者去世时转移的公司资产
Tkrx7C s( assets pledged as security for liabilities 用作负债抵押的资产
`F,zenk= assets portfolio 资产投资组合
jA2ofC assets price 资产价格
[:i s ZG* assets quality 资产质素
\o9@[t>&2 assets realization 资产变现
u ~71l)LA assets refinancing arrangement 资产再集资安排
~ t 9$IB assets securitization 资产证券化
spiDm:Xe assets situated outside Hong Kong 在香港以外地方的资产
>5i ?JUZ assets stripping 削减资产；拆卖资产
e<'U8|}hc{ assets value 资产值
i$#,XFFp~ assignee 承让人
-]&<Sr- assignment 转让；转让书；转让契
v,\93mNp[ assignment of interest 权益转让
|p'i,.(c_W assignment of letters patent and trade mark 专利证书及商标转让
4GTrI@}3 assignment of property 物业转让；物业转让书
JfKg_&hM assignment right 转让权
zZYHc?Z assignor 转让人
<t6 d)mJ % associate 有联系的人；有关连人士；相联者；合伙人；联系人
w$% BlqN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^4hc+sh0D associate member 附属会员
L` [F~$| associated body corporate 相联法人团体
x=3I)}J(kn associated company 相联公司；联属公司
Ge9}8 associated corporation 相联法团
E<a.LW @ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9<qx!-s2rr 公认会计师公会〔英国〕
2 ^bgC~2C1 Association of Futures Exchange Brokers 香港期货经纪协会
[5LMt*Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#,Bj!'Q'- association of underwriters 承保人组织
N('3oy#8 assumption of control 接管
</hR!Sb] assurance 担保；保险；转易；转易书
&O{t^D)F assurance of interest 权益的转易
mE_iS?1 at 19XX price 按一九ＸＸ年价格计算
#[(0 tc/ at a discount 按赔价计算；按贴水价格计算；打折扣
iXnx1w at a premium 按溢价计算；按升水价格计算
c.6 QhE at call 通知付款；按通知
573~-Jvx at constant market price 按固定市价计算
V"U~Q=`K at constant price 按固定价格计算
+TWJNI at cost 按成本计算
1Y2a* J at current market price 按当时市价计算；按现时市价计算
" V/k<HRw at current price 按当时价格计算；按现时价格计算
~{Ua92zV9 at factor cost 按要素成本计算；按生产要素成本计算
~s0P FS7 at money-of-the-day price 按付款当日价格计算
$WM8tF?H at or better 按指定或较佳价位〔买卖指令〕
;lk f+,; at par 按面值计算；平价
]N_140N~ at sight 见票即付
# m_\1&g at the close 按收市盘
3_@G{O)e at the opening 按开市盘
{8W |W2o$! attestation 见证；见证条款
~CJYQFt at-the-money option 平价期权
@>Bi yb attorney 受权人；受托代表人
tl2Lq0 attornment 新拥有人承认书
"9.6\Y\* attributable profit 可归属利润
[ y$j9 attributable share value 可归属股份价值
{bxhH)a' Auckland Stock Exchange 奥克兰证券交易所
<6gU2@1 auction 拍卖
8 Y] u:v auctioneer 拍卖商
1gL8$ .B? audit 审计；核数
)8\Z=uC Audit Commission 审计署
CVi<~7Am\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
rHR5,N: 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〕
rjt O`Mt` audit review 帐目审查
p$&_f zb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#NSaY +V audited account 审计帐目；经审计的帐目
KF*B audited annual account 经审计的周年帐目
>hh"IfIZ4 audited balance sheet 经审计的资产负债表
C} |O#"t^\ auditor 核数师；核数主任；审计师
FP 0<-9DO auditor's certificate 核数师证明书；审计师证明书
`z5v}T auditor's report 核数师报告；审计师报告
if\k[O 1T6 Aussie bond 澳元债券
{_+>"esc austerity budget 紧缩预算
%_ cg|yy Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t^dakL Australia All Ordinaries Index 澳洲所有普通股票指数
BZ8h*|uT" Australian Dollar [AUD] 澳元
R?i-"JhW Australian Options Market 澳大利亚期权市场
0R.Gjz*Q Australian Securities Commission 澳洲证券事务监察委员会
tauP1&%oH{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|J @| Australian Stock Exchange 澳大利亚证券交易所
c| 8KT Austrian Schilling [ATS] 奥地利先令
9p!d Q x authentication 认证；鉴证
47$-5k30 authority to purchase 委托购买证；委购书
JT}dor authorization 认可；核准；授权；授权书
Bx_8@+ authorization by direction 指示授权
e{d_p %( authorization by instruction 指令授权
>V77X+! authorization by warrant 令状授权
WcQZFtW authorization of unit trust 单位信托的认可
V~t u<"% authorized agent 指定代理人
V_ avaE authorized capital 法定资本
kY0g}o'< authorized clerk 出市员
L.R\]+$U2 authorized dealer 认可交易商
4
g/<).1<b authorized financial institution 认可财务机构
qugPs(uQ authorized fund 认可基金
u/K)y:ZZ authorized fund house 获授权的基金公司；认可基金公司
1-ndJ@Wlz authorized institution 认可机构
'{1W )X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Feinc Z!M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(>kBmK1Aj authorized insurer 获授权保险人；获认可承保人
j/; @ P authorized investment 特准投资项目
S(YHwH": authorized person 获授权人
8*Nt&`@ authorized representative 获授权代表
r A&#>R ` authorized share capital 法定股本
cfQh automated quotation system 自动报价系统
z.\[Va$@l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zrWq!F*-V\ 自动交易系统〔香港期货交易所有限公司〕
Bwi[qw automatic adjustment mechanism 自动调整机制
"m\UqQGX automatic adjustment system 自动调整系统
b smoLT Automatic Clearing House 自动票据交换所
FK/ro91L automatic exchange rates accumulation system 自动化汇率累集系统
ADJ5Z D<Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yQQDGFTb!= automatic teller machine [ATM] 自动柜员机
CgPZvB[ autopay 自动转帐
`)x U;- available assets 可用资产
%i
JU)N! available fiscal reserve 现存财政储备
kAKqW7,q" available profit 可用利润
t=@Jw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|]
f"j': average 平均；平均数；海损
VNh,pQ( average basic salary 平均基本薪金
J 6d n~nPK average consumer expenditure 平均消费开支；一般消费开支
>8{`q!=|~ average cost 平均成本
PY3Vu]zD average cost of land production 增辟土地平均成本
cB9KHq B average daily turnover 平均每日成交额
]$`s}BN average daily wage rate 平均每日工资率
=.=.
\K average expenditure pattern 平均开支模式
Ar{=gENn average growth rate 平均增长率
Rc m(Y7 average net fixed assets 固定资产平均净值
/Vj byRwV average of relatives 相对价格平均数
H:nu>pz t average price 平均价格
r~B Qy' average propensity to consume 平均消费倾向；一般消费倾向
h" Yqm"U/ average propensity to save 平均储蓄倾向；一般储蓄倾向
Y=wP3q average rate 平均率
>c' _xa?^G average revenue 平均收入；平均收益
H ]N /Y{ average stock 平均库存；平均存货
3B_} : average yearly rent 平均年租
4 d 1Y\ avoidance of double taxation 避免双重课税
|LGNoP}SA avoidance of tax 避税
