A:
6rdm=8WFA A share Ａ股；甲类股份
.w Y x _ abatement of tax 减税；减扣免税额
5GC{)#4 ABN AMRO Bank N.V. 荷兰银行
4l[f}Z above-the-line expenditure 线上项目支出；经常预算支出
82> z u } above-the-line receipt 线上项目收入；经常预算收入
7?B]X% ABSA Asia Limited 南非联合亚洲有限公司
=7#)8p[ absolute change 绝对数值变更
O!uX:TE|Q absolute expenditure 实际开支
4B!]%Mw;c absolute guideline figure 绝对准则数字
vhdT"7`U absolute interest 绝对权益
Fb[< YX" absolute order of discharge 绝对破产解除令
f+ J<sk absolute profit margin 绝对利润幅度
Qz[~{-< absolute value 实值；绝对值
N CX!ss absolutely vested interest 绝对既得权益
A+:K!|w absorbed cost 已吸收成本；已分摊成本
;nSaZ$`5 absorption 吸收；分摊；合并
&! Y^DR/ absorption rate 吸收率；摊配率；分摊率
\)`\F$CF ACB Finance Limited 亚洲商业财务有限公司
hDzKB))<w acceptable form of reciprocity 合理的互惠条件
V=. lpj9m acceptable rate 适当利率；适当汇率
k45xtKS>d acceptance agreement 承兑协议
rVFAwbR acceptance for honour 参加承兑
j {S\X'?
acceptor 承兑人；接受人；受票人
p}O@ %*p . acceptor for honour 参加承兑人
<86upS6 accident insurance 意外保险
o^7}H{AE Accident Insurance Association of Hong Kong 香港意外保险公会
Y#Nlb Kkzu accident insurance scheme 意外保险计划
}Geip@Ot accident year basis 意外年度基准
?OlYJ/! z3 accommodation 通融；贷款
ogDyrY}]
accommodation bill 通融票据；空头票据
u !X[xe; accommodation party 汇票代发人
Vz51=?75 account balance 帐户余额；帐户结余
GP[;+ xMBh account book 帐簿
7@|(z:uw account collected in advance 预收款项
6e/ 2X<O account current book 往来帐簿
k
h#|`E#, account of after-acquired property 事后取得的财产报告
=-`X61];M account of defaulter 拖欠帐目
?Tt/,Hl?D account payable 应付帐款
V '\4sP t account payee only [A/C payee only] 只可转帐；存入收款人帐户
A:&
`oJl account receivable 应收帐款
3-~_F*%ST account receivable report 应收帐款报表
Y Q3%vH5#y account statement 结单；帐单；会计财务报表
{Km|SG[-q account title 帐户名称；会计科目
`L7 cS accountant's report 会计师报告
hjaI&? w Accountant's Report Rules 会计师报告规则
UYGl accounting and auditing procedure 会计与审计程序；会计与核数程序
}a|S gI Accounting Arrangements 《会计安排》
'xvV;bi accounting basis 会计基础
NM accounting by Official Receiver 破产管理署署长呈交的帐目
i #iY;R8 Accounting Circular 《会计通告》
c;B Q$je} accounting class 会计类别
v #IC accounting date 记帐日期；会计结算日期
b{(!Ls_ & accounting for money 款项核算
R~[
u|EC} Accounting Officer 会计主任
NS mo(c >5 accounting period 会计报告期；会计期
uWv l<{2 accounting policy 会计政策；会计方针
;@
%~eIlu accounting practice 会计惯例
h9&<-k accounting principle 会计准则
W>/O9?D accounting record 会计记录
_ n Oio ? accounting report 会计报告
Td
X6<fVV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JxNjyw Accounting Society of China 中国会计学会
l?Bv9k.^? accounting statement 会计报表
Vy&F{T;$ accounting system 会计制度；会计系统
l{_>?]S5 accounting transaction 会计事项；帐务交易
(;V]3CtU* accounting treatment 会计处理
%U-KQI0 accounting year 会计年度
C} Ewi- accretion 增值；添加
Xj?j1R>GB accrual 应计项目；应累算数目
6EP5n accrual basis 应计制；权责发生制
,K8PumM_ accrual basis accounting 应计制会计；权责发生制会计
f.Q ?-M accrue 应累算；应计
^V_vpr]}P accrued benefit 应累算利益
W~Eq_J?I accrued charges 应计费用
0JK bp*H accrued cumulative preference share dividend 应累算的累积优先股股息
f+-w~cN accrued expenses 应累算费用
([`-*Hy accrued interest payable 应付利息；应计未付利息
&.K=,+0_R/ accrued interest receivable 应收利息；应计未收利息
1!0BE8s"@ accrued right 累算权益
^L *:0P~ accruing profit 应累算的利润
) l 0=j b accumulated fiscal reserve 累积财政储备
M I/ 9 ?B accumulated profit 累积利润；滚存溢利
\E]s]ft;+ accumulated reserve 累积储备
P=(\3ok accumulation of surplus income 累积收益盈余
?N&"WL^| acquired assets 既得资产
b?h"a<7 acquisition 收购；购置；取得
8.'%wOU @A acquisition cost 购置成本
u` R acquisition expenses 购置费用
v |CRiwx acquisition of 100% interest 收购全部股权
CIYTs ,u# acquisition of control 取得控制权
%~}9#0h) acquisition of fixed assets 购置固定资产
!
FhN(L[=j acquisition of shell “买壳”
- "h
{B acquisition price 收购价
"a>%tsl$K act of God 天灾
Cf@WjgR
acting partner 执事合伙人
pU<->d;-> active market 买卖活跃的市场；交投畅旺的市场；旺市
q#c \ active partner 积极参与的合伙人
(LkGBnXE active trading 交投活跃
;, 'eO i actual circulation 实际流通
QU8 ?/ actual cost 实际成本
^Me__Y actual expenditure 实际开支；实际支出
Y[
a$~n^:n actual income 实际入息；实际收入；实际收益
k%VV(P]sT actual market 现货市场
+'y$XR~W { actual price 现货价；实际价格
]geO%m actual profit 实际利润
.
p<*n6E actual quotation 实盘；实际价位；实际报价
Q <w rO actual year basis 按实际年度计算
@]gP"Pp actuals 实货
3'
mQ=tKa actuarial investigation 精算调查
}+,1G!? z actuarial principle 精算原则
X<vv: actuarial report 精算师报告
s-3vp Actuarial Society of Hong Kong 香港精算学会
v>;6pcp[F actuarial valuation 精算师估值
x pRQ"6 actuary 精算师
gd NEMT ad referendum agreement 暂定协议；有待覆核的协定
-]A,SBs ad valorem duty 从价税；按值征税
` >g:
: ad valorem duty system 从价税制
<vhlT#p
ad valorem fee 从价费
6- s/\ ad valorem tariff 从价关税
=Pd3SC})6V additional allowance 额外免税额
.ie \3q) additional amount for unexpired risk 未过期风险的额外款额
W7_X=>l additional assessable profit 补加应评税利润
./rNq!*a additional assessment 补加评税
Rm & i" additional commitment 额外承担
B1 4z<x}Q
additional commitment vote 额外承担拨款
EO:i+e]= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!J3g, p* additional dependent parent allowance 供养父母额外免税额
n B`pfg additional provision 额外拨款
" 2o)1G additional stamp duty 附加印花税
wS hsu_(i additional tax 补加税罚款；补加税款
/!P,o}l7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9]xOu Cb adjudged bankrupt 被裁定破产
LS?3 >1g adjudicated bankrupt 裁定破产人
)xo I H{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Pz: ,q~ adjudication of bankruptcy 裁定破产；宣告破产
!Hr~B.f7 adjudication of insolvency 裁定无力偿还债务
dE%rQE7' adjusted actual 经调整的实数；调整后的实数
l _dWS9 adjusted current assets 经调整的流动资产；调整后的流动资产
g-bHf]' adjusted figure 经调整的数字；调整后的数额
[K 9l>O adjusted liabilities 经调整的负债；调整后的负债
\h!%U*!7{ adjusted loss 经调整的亏损；调整后的亏损
K_G( J> 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
|p-, B>p! adjusted surplus 经调整的盈余额；调整后的盈余额
+>M^p2l*& adjusted value 经调整的价值；调整后的价值
MRV4D<NQ adjustment 调整；修订；理算〔保险〕
}N&}6 U adjustment centre 调剂中心
AU OL?st adjustment lag 调整过程的时间差距；调整时差
LkK%DY adjustment mechanism 调整机制
(1^AzE%U+Z adjustment of loss 亏损调整
wzwEYZN(q adjustment process 调整过程；调整程序
P\pHos adjustment range 调整幅度
K7 -A VMY administered exchange rate 受管制汇率
*%=BcV+, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$ BXZFC_1S administration expenses 行政费用
^KM' O8 administration fee 手续费；行政费
&5h {XSv administration in bankruptcy 破产管理
a`
s2 z administration order 遗产管理令
| (JxtQqQg administrator 管理人；遗产管理人
- 0R5g3^*/ administrator of the estate 遗产管理人
#^|y0:
admission of debt 债项承认书
ZX'q-JUv f admission of proof 接纳债权证明
LP-~; advance 放贷款项；垫付款项；预支款项；预付款项
7l/.f SW advance account 暂支帐目；预付款帐户
?#YheML ? advance compensation 预付补偿金
,&e0~ advance from shareholder 股东垫款
ZVs]_`(+ advance pending reimbursement 预支以待日后付还
o $;t advanced economy 先进经济体系
sEkfmB2J/ advancement 预付；预付财产
Nv W`x advances warrant 垫款令
z kt`7Pg;J advancing 贷出
zl^ %x1G adverse balance 逆差
BZ* ',\o adverse exchange 逆汇
$P&{DOiKS advertisement addressed to shareholders 在报章刊登的致股东通告
6Ri+DP f: advice for collection 托收通知书
VHyH't_&s advice of drawing 提款通知书；汇票通知书
|;sL *Vr advice of payment 付款通知
U6cpj Advisory Committee [Securities and Futures Commission]
2[
=
=
谘询委员会〔证券及期货事务监察委员会〕
1y'8bt~7Pf Advisory Committee on Diversification 经济多元化谘询委员会
VwvL affidavit 誓章；遗产申报誓章
BbsgZ4 affidavit of no receipt 述明无收款的誓章
[U]^:sV) affiliate 联号；联营公司；附属公司
"jV :L affiliated company 附属公司；联号；联营公司
VRU"2mQ.P6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
17P 5D r& affordability 负担能力
'5V} Z3zJ/ African Development Bank [AfDB] 非洲开发银行
'2Q[g0VR after-acquired property 事后取得的财产
<` [o|>A Z after-hours dealing 市后交易
!i j
R after-tax profit 税后盈利；税后利润；税后溢利
1Xzgm0OS; agency agreement 代理协议
JYbsta agency expenses 代理机构的开支
%hDx UZ#0 agency fee 代理费
!z? & Agency Law 《代理法》
6 <1
2j7 agent 代理人；承销人
m';j#j)w agent of company 公司代理人
"o_s=^U agent's fee 代理人费；经纪费
}u P`=T!"8 aggregate 总计；总数；总体数字
vT @*o=I aggregate amount 总款额；总额
6`Hd)T5{w aggregate assets and liabilities 总体资产与负债
*$e1Bv6
$ aggregate at constant price 按固定价格计算的总体数字
Ig&H0S aggregate demand 总需求
* .%z aggregate gross position 总持仓量
b'q ru~i aggregate limit 总限额
CWT#1L= aggregate of salaries tax 合计薪俸税
]31>0yj[Q aggregate performance 总体表现；总体业绩
Z9wKjxu+ aggregate supply 总体供应
$, hHR: aggregate surplus 总盈余
=&T%Jm} aggregate total 整体总额
n( RQre aggregate value 总值；合计价值
/c HUqn30a aggregated basis 合计基准
{%wF*?gk aggregated net chargeable income 合计应课税入息实额
TOT#l6yqdd aggregation 合并计算；合计；总和
HuT4OGBFpC aggregation of incomes of husband and wife 夫妇入息合并计算
[nc-~T+Mo aggregation of property 财产的总和
:j2?v(jT_l agio 差价；贴水
:2t0// @X Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
W&~\@j]!D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;*%3J$ T+ 《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》
| j}D2q= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8 :t!m>( * 《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》
E] 6]c!2: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p=!12t 《香港政府和大韩民国政府关于相互促进和保护投资协定》
- kF8 ZF agreement for a settlement 授产协议
^F)t>K$0 m agreement for assignment 转让协议
_D 9/,n$ agreement for sale 售卖协议；买卖协议
CdZ. T/x agreement for sale and purchase 买卖协议
2Tp @;[!3 agreement for the payment of interest 支付利息协议
Nl] _Ie6 agreement for the repayment of money 还款协议
~P7zg!p/q agreement of reinsurance 再保险协议
w#v-h3XcF Agricultural Bank of China 中国农业银行
*iX PG9XZ air passenger departure tax 飞机乘客离境税
lVv'_9yg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_- |/$ jZ airport tax 机场税
mzf~qV^T alcohol duty 酒精税
hbdB67, alienation 让与；让渡；转让
LpK? C<?x alimony 生活费；赡养费
F MX ^k All Ordinaries Index [AOI] 所有普通股指数
iE0x7x P_ all risks 全险；综合险
15z(hzU?# All Sales Record for Stock Market 《股票市场成交报告》
T mK[^ Allied Capital Resources Limited 新联财务有限公司
Wr3 z%1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d>gQgQ;g allocation letter 拨款信件
s6F0&L;N& allocation of fund 分配款项；预留款项
cYgd 1 allocation of profit 利润分配；溢利分配
ToK=`0#LNK allocation warrant 拨款令
v A"LV +@ allotment 分配；配股
J#IVu?B allotment notice 股份配售通知；配股通知
cG"wj$'w allotment of shares 股份分配
8 e5im ei allowable 可获宽免；免税的
o2D;EUsNX allowable business loss 可扣除的营业亏损
uZM %F) allowable expenses 可扣税的支出
)3f<0C> allowance 免税额；津贴；备抵；准备金
}Ug$ d>\ allowance for debts 债项的免税额
Up1 n0 allowance for depreciation by wear and tear 耗损折旧免税额
Tn"@u&P
* allowance for funeral expenses 殡殓费的免税额
5g%D0_e5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C);3GPp allowance for repairs and outgoings 修葺及支出方面的免税额
IyEfisOK? allowance to debtor 给债务人的津贴
2:RFPK alteration of capital 资本更改
U3jnH alternate trustee 候补受托人
Quwq_ .DU amalgamation 合并
/PV x ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c|@OD3w2lM ambit of charges 征税范围；收费范围
*JRM(V+IEv amended valuation 经修订的估值
'rNLh3 American Commodities Exchange 美国商品交易所
"574%\#4z American Express Bank Limited 美国运通银行
K]1| #`n American Stock Exchange 美国证券交易所
|No9eZ8>. amortization 摊销
jM-7 amount due from banks 存放银行同业的款项
foUB Ml amount due from banks abroad 存放海外银行同业的款项
GkxQ EL amount due from holding companies 控股公司欠款
O=eU38n:5u amount due from local banks 存放本港银行同业的款项
^6gEL~m|] amount due to banks 银行同业的存款
6i;q=N$' amount due to banks abroad 海外银行同业的存款
~W-l|-eogz amount due to holding companies 控股公司存款
r $[{sW amount due to local banks 本港银行同业的存款
I s|_ amount due to outport banks 外埠银行同业的存款
]Exbuc amount for note issue 发行纸币的款额
iSX HMp4V amount of bond 担保契据的款额
]XcWGQv~ amount of consideration 代价款额
?\I@w4 amount of contribution 供款数额
._]*Y`5)d amount of indebtedness 负债款额
i%GiWanG amount of principal of the loan 贷款本金额
EL%P v1 amount of rates chargeable 应征差饷数额
S}VN(g amount of share capital 股本额
DJ0jtv6nQ- amount of sums assured 承保款额
^ ;K"Y'f$ amount of variation 变动幅度
V["'eJA,, amount of vote 拨款数额
] *U+nG amount payable 应付款额
^F
qs,^~W amount receivable 应收款额
uJ=d!Kn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~]24">VZf analysis 分析
f*:N* cC ancillary risk 附属风险
Ga+Cb2$ annual account 周年帐目；周年帐目报表；年度决算；年结
qfdL * D annual accounting date 年结日期
S'`G7ht annual allowance 每年免税额；年积金；年度津贴；年津
p I.~j]*:{ annual balance 年度余额
:`K2?;DC8 annual disposable income 每年可动用收入
M1]w0~G annual estimates 周年预算
k{'<J(Hb annual fee 年费
Q@|"xKa annual general meeting 周年大会
MskO Pg annual growth rate 年增率；每年增长率
Lr20xm annual long-term supplement 长期个案每年补助金
XZQ-Ig18 annual pensionable emolument 可供计算退休金的年薪
_>)@6srC annual report 年报
R%~~'/2V Annual Report on the Consumer Price Index 《消费物价指数年报》
@=}NMoNH annual return 周年报表；周年申报表；每年报税表格
9ei<ou_s Annual Return Rules 《周年报表规则》
'SXLnoeTa annual review of consumer prices 每年消费物价回顾
oGyoU#z# annual roll-forward basis 逐年延展方式
c}!`tBTm annual salary 年薪
.76Z annual statement 年度报表；年度决算表
iaQfxQP1w% 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
_dECAk
&b annuitant 年金受益人
's5H_ah annuity 年金
@ Z7s3b annuity contract 年金合约
p.<d+S< annuity on human life 人寿年金
e A3 NyL antecedent debt 先前的债项
Q );}1'c ante-dated cheque 倒填日期支票
zlB[Eg^X anticipated expenditure 预期开支
4uh~@ Lv anticipated net profit 预期纯利
,-kz \N@. anticipated revenue 预期收入
1FG"Ak}D anti-inflation measure 反通货膨胀措施
cp"{W-Q{$ anti-inflationary stance 反通货膨胀立场
:^qUr`) apparent deficit 表面赤字
?=1i:h apparent financial solvency 表面偿债能力
>s!k"s, apparent partner 表面合伙人
6;@:/kl t application for personal assessment 个人入息课税申请书
_,v>P2) application of fund 资金应用
+;)Xu}
application to release as liquidator and to destruct the books of accounts and documents
}A[5\V^D* 申请免除清盘人职务及毁灭帐簿与文件
o.Bbb=*rZ appointed actuary 委任精算师
[z*1#lj S appointed auditor 委任核数师；委任审计师
_mQj= appointed trustee 委任的受托人
+;*4.} appointer 委任人
&h .?~Ri apportioned pro rata 按比例分摊
dj4a)p|YN apportionment 分配；分摊
]dV $H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/Z ~$`! J apportionment formula 分摊方程式
2f{a|| apportionment of estate duty 遗产税的分摊
f+.sm appraisal 估价；评估
c/=\YeR appreciable growth 可观增长
E$A=*-u appreciable impact 显着影响
~0o>B$xJ appreciable increase 可观增长
W6r3v)~ appreciation 增值；升值
(=Oo=8\ appreciation against other currencies 相对其他货币升值
]GsI|se appreciation of the exchange value of Hong Kong dollar 港元汇值上升
} 7K~- appreciation tax 增值税
90-s@a3B-j appropriation 拨款；拨用；拨付
% .ss appropriation account 拨款帐目
/n:Q>8^n'W Appropriation Bill 拨款法案
\@T;/Pj{[ appropriation-in-aid system 补助拨款办法
T1 1>&K) approved assets 核准资产
'#oH1$W] approved basket stock 认可一篮子证券
)nq(XM7 approved budget 核准预算
hBifn\dFr approved charitable donation 认可慈善捐款
s$lJJL approved charitable institution 认可慈善机构
L s3r( Tf approved currency 核准货币；认可货币
d+5v[x~' approved estimates 核准预算
'geN
dx approved estimates of expenditure 核准开支预算
5`lVC$cP approved overseas insurer 核准海外保险人
( ^_I Ny* approved overseas trust company 核准海外信托公司
tO D}& approved pooled investment fund 核准汇集投资基金
9+ 8N- LZ approved provident fund scheme 认可公积金计划
k ! x`cp approved provision 核准拨款
+tG' approved redeemable share 核准可赎回股份
T-x9IoE approved regional stock 认可地区性证券
aZ|S$-} approved retirement scheme 认可退休金计划
L$"pk{' approved subordinated loan 核准附属贷款
b `}hw"f arbitrage 套戥；套汇；套利
U'Y ,T$Q arbitrageur 套戥者；套汇者
Y:Jgr&*,z arbitrary amount 临时款项
<^W5UU#Pg arrangement 措施；安排；协定
eOfVBF<C2 arrears 欠款
H;DjM;be arrears of pay 欠付薪酬
nU6UjC|3 arrears of revenue 逾期未收税款；逾期未收的帐项
I* g[Y = articles of association 组织章程；组织细则；组织章程细则
o h9L2 " Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\JCpwNT{P ascertainment of profit 确定利润
*Uf>Xr& "Asia Clear" “亚洲结算系统”
& IsPqO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}^b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
mgodvX Asian Development Fund [ADF] 亚洲发展基金
?+%bE Z` Asian dollar bond 亚洲美元债券
znIS2{p/` Asian dollar market 亚洲美元市场
^ ]+vtk Asian dollar rate 亚洲美元利率
:2XX~| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ta'wX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
tbfwgK asked price 沽盘；喊价；索价；卖方报价
M!%|IKw assessable income 应评税入息
Sogt?]HB$ assessable loss 应评税亏损
^V]IPGV assessable profit 应评税利润
5 aXE ^.` assessable value 应评税值
0< }BSv assessed profit 估定利润
EN8xn9M? assessed value 经评估价值
'TA
!JB+ assessment 评税；评定；估价；评税单
M7-2;MZ assessment number 评税编号；估价编号
)M"xCO3 a assessment of additional tax 补加税评税
QR<<O assessment of performance 业绩评估；实绩评价
w02C1oGfx Assessor 评税主任
''q#zEf6 asset price bubbles 资产价格泡沫
,s:vi Xk asset-backed securities 具资产保证的证券
O3#eQs assets accretion 资产增值
x`2du/
C assets and liabilities 资产与负债
I\Cg-& e assets betterment statement 资产递增表；资产改进表
Fr (;C> assets lending 实物放款；有抵押贷款
6*
0vUy*" assets of the company passing on the death 死者去世时转移的公司资产
=Tfm~+7nE assets pledged as security for liabilities 用作负债抵押的资产
T`]P5Bk8r assets portfolio 资产投资组合
CT'#~~QB assets price 资产价格
k[@/N+;")` assets quality 资产质素
,"YTG*ky
assets realization 资产变现
*D1vla8 assets refinancing arrangement 资产再集资安排
}'n]C| gZ assets securitization 资产证券化
2lqy <o assets situated outside Hong Kong 在香港以外地方的资产
Ue"pNjd| assets stripping 削减资产；拆卖资产
#%V+- b( assets value 资产值
k]2_vk^ assignee 承让人
{A)9ePgv! assignment 转让；转让书；转让契
Q5sJ|]Bc assignment of interest 权益转让
)#`&[9d- assignment of letters patent and trade mark 专利证书及商标转让
0F
2p4!@W assignment of property 物业转让；物业转让书
h
R6Pj"@0 assignment right 转让权
wyLyPJv assignor 转让人
d"Zyc(Jk associate 有联系的人；有关连人士；相联者；合伙人；联系人
vTIRydg2b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x+D ecO2 associate member 附属会员
WF2t{<]^e associated body corporate 相联法人团体
POX{ ;[SV associated company 相联公司；联属公司
Q\btl/? associated corporation 相联法团
$\M];S=CY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_6g(C_m'T? 公认会计师公会〔英国〕
_~S[ Association of Futures Exchange Brokers 香港期货经纪协会
@Y}G,i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/w2-Pgm-[\ association of underwriters 承保人组织
vUDMl Z assumption of control 接管
)CgH|z:=b assurance 担保；保险；转易；转易书
MT$)A:" assurance of interest 权益的转易
*.Z~f"SZy* at 19XX price 按一九ＸＸ年价格计算
0sB[]E|7[s at a discount 按赔价计算；按贴水价格计算；打折扣
D_`NCnYG at a premium 按溢价计算；按升水价格计算
:H+8E 5 at call 通知付款；按通知
rZE+B25T~ at constant market price 按固定市价计算
x0) WrDb at constant price 按固定价格计算
Y %>u.HzL at cost 按成本计算
\)ZCB7 | at current market price 按当时市价计算；按现时市价计算
#7/39zTK at current price 按当时价格计算；按现时价格计算
G^eXJusOv at factor cost 按要素成本计算；按生产要素成本计算
F07X9s44E at money-of-the-day price 按付款当日价格计算
'|<S`,'#hg at or better 按指定或较佳价位〔买卖指令〕
2.MY8}&WBu at par 按面值计算；平价
:T<5Tq*+x at sight 见票即付
R aP,dR+P at the close 按收市盘
]b:>7_la at the opening 按开市盘
:+ "H h% attestation 见证；见证条款
\NKQ:F1 at-the-money option 平价期权
)V&hS5P=S attorney 受权人；受托代表人
E]=>@EX attornment 新拥有人承认书
sz%_9;`dpL attributable profit 可归属利润
9[sOh< W attributable share value 可归属股份价值
P%N)]b<c* Auckland Stock Exchange 奥克兰证券交易所
j0s$}FPUI auction 拍卖
;~'& m auctioneer 拍卖商
C7DwA/$D audit 审计；核数
@PctBS<s Audit Commission 审计署
v o%"(! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2U( qyC 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〕
"\ =Phqw audit review 帐目审查
E%W w)P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
./L)BLC i audited account 审计帐目；经审计的帐目
vu#Z Lq audited annual account 经审计的周年帐目
bZ``*{I/ audited balance sheet 经审计的资产负债表
&HtTh { auditor 核数师；核数主任；审计师
/ :6|)AW.{ auditor's certificate 核数师证明书；审计师证明书
=|8hG*D8 auditor's report 核数师报告；审计师报告
GR4DxlX Aussie bond 澳元债券
yxU9W,D v austerity budget 紧缩预算
> >KCd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_uXb>V*8 Australia All Ordinaries Index 澳洲所有普通股票指数
/ ?($W|9+l Australian Dollar [AUD] 澳元
x*= 1C,C Australian Options Market 澳大利亚期权市场
F \ |4zM Australian Securities Commission 澳洲证券事务监察委员会
OA(.&5] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$2RSYI`py Australian Stock Exchange 澳大利亚证券交易所
N/--6)5~0 Austrian Schilling [ATS] 奥地利先令
lk[Y6yE authentication 认证；鉴证
1X&jlD? authority to purchase 委托购买证；委购书
F=e-jKogK authorization 认可；核准；授权；授权书
Vu=/<;-N authorization by direction 指示授权
UGj | )/ authorization by instruction 指令授权
I~&9c/& authorization by warrant 令状授权
D9?.Ru0. authorization of unit trust 单位信托的认可
WqF$-rBJG^ authorized agent 指定代理人
i^V(LGQF authorized capital 法定资本
#sDb611}# authorized clerk 出市员
v(!:HK0oeT authorized dealer 认可交易商
Y]](.\ff authorized financial institution 认可财务机构
^$sq U authorized fund 认可基金
2# r4dr0 authorized fund house 获授权的基金公司；认可基金公司
j@ D,2 B; authorized institution 认可机构
_53~D= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m}\QGtJ6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H-U _ authorized insurer 获授权保险人；获认可承保人
o?m/ authorized investment 特准投资项目
!8| }-eFY authorized person 获授权人
S2_ (lS+R authorized representative 获授权代表
B4wRwrVI> authorized share capital 法定股本
f'H|K+bO automated quotation system 自动报价系统
!!H"B('m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
TlR c8r| 自动交易系统〔香港期货交易所有限公司〕
" aCAA#$J automatic adjustment mechanism 自动调整机制
xLDD;Qm, automatic adjustment system 自动调整系统
K +3=gBU*w Automatic Clearing House 自动票据交换所
8W?dWj automatic exchange rates accumulation system 自动化汇率累集系统
-TH MTRFz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#j=yQrJ automatic teller machine [ATM] 自动柜员机
mbGm a autopay 自动转帐
D
fzs A4 available assets 可用资产
8.Y|I5l7G available fiscal reserve 现存财政储备
Xq&B L,lS available profit 可用利润
F_jHi0A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n2hV}t9O average 平均；平均数；海损
L/V^ #$ average basic salary 平均基本薪金
,<r&]
eC average consumer expenditure 平均消费开支；一般消费开支
F!wz{i6\h average cost 平均成本
<.B+&3') average cost of land production 增辟土地平均成本
W>)0=8#\ average daily turnover 平均每日成交额
+8T^q, average daily wage rate 平均每日工资率
bAG Ki. average expenditure pattern 平均开支模式
HOF$(86zqA average growth rate 平均增长率
;ryNfP% average net fixed assets 固定资产平均净值
eY5mwJ0K average of relatives 相对价格平均数
ACdPF_Y] average price 平均价格
E<[
s+i X average propensity to consume 平均消费倾向；一般消费倾向
]b!n ;{5 average propensity to save 平均储蓄倾向；一般储蓄倾向
q`b6if" average rate 平均率
>m,hna]R Z average revenue 平均收入；平均收益
Oo}h :3? average stock 平均库存；平均存货
<\u3p3"[4 average yearly rent 平均年租
D 5D *$IC avoidance of double taxation 避免双重课税
8Auek#[ avoidance of tax 避税
