A:
t9+ME| A share Ａ股；甲类股份
iTg7@% abatement of tax 减税；减扣免税额
?j- ;;NNf ABN AMRO Bank N.V. 荷兰银行
@T 8$/ above-the-line expenditure 线上项目支出；经常预算支出
;O Y*`(Id above-the-line receipt 线上项目收入；经常预算收入
;'xd8Jf ABSA Asia Limited 南非联合亚洲有限公司
QP 0[ absolute change 绝对数值变更
wC4:OJ[d absolute expenditure 实际开支
n>
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i0e aBG]I absolute interest 绝对权益
84UI)nE:Q absolute order of discharge 绝对破产解除令
? bnhx absolute profit margin 绝对利润幅度
s2M|ni= absolute value 实值；绝对值
TWk1`1| absolutely vested interest 绝对既得权益
~<&47'D absorbed cost 已吸收成本；已分摊成本
Gp5=cV'k absorption 吸收；分摊；合并
7n*[r*$ absorption rate 吸收率；摊配率；分摊率
Ij}k>qO/2 ACB Finance Limited 亚洲商业财务有限公司
kEpCF:@A acceptable form of reciprocity 合理的互惠条件
#(Ah>y acceptable rate 适当利率；适当汇率
%?~`'vYoi acceptance agreement 承兑协议
PDH00(#;+ acceptance for honour 参加承兑
s0bWg$ acceptor 承兑人；接受人；受票人
c<n <!!vi acceptor for honour 参加承兑人
E]26a,^L accident insurance 意外保险
.P>-Fh,_p Accident Insurance Association of Hong Kong 香港意外保险公会
=(U&?1 R4 accident insurance scheme 意外保险计划
+Xjevg6DU accident year basis 意外年度基准
GVt}\e~" accommodation 通融；贷款
&*r'Sx )V accommodation bill 通融票据；空头票据
-yH8bm'0" accommodation party 汇票代发人
PK7
kpC account balance 帐户余额；帐户结余
nax(V account book 帐簿
7) y9% -} account collected in advance 预收款项
}FoO account current book 往来帐簿
e$+/;MRq account of after-acquired property 事后取得的财产报告
3Az7urIY account of defaulter 拖欠帐目
lqe71](sK8 account payable 应付帐款
_[_mmf1;:' account payee only [A/C payee only] 只可转帐；存入收款人帐户
95%,
8t account receivable 应收帐款
bPHqZ*f account receivable report 应收帐款报表
<R>%DD =v^ account statement 结单；帐单；会计财务报表
/o)o7$6Q account title 帐户名称；会计科目
)^'g2gVK+p accountant's report 会计师报告
f.cQ p&&]r Accountant's Report Rules 会计师报告规则
nC> 'kgRt accounting and auditing procedure 会计与审计程序；会计与核数程序
_RcFV Accounting Arrangements 《会计安排》
s wIJmA accounting basis 会计基础
vQiKpO* accounting by Official Receiver 破产管理署署长呈交的帐目
%m5&U6 Accounting Circular 《会计通告》
Zg#VZg1
2 accounting class 会计类别
OKH4n/pq accounting date 记帐日期；会计结算日期
+~~&FO2 accounting for money 款项核算
|{G GATni Accounting Officer 会计主任
u^ !c:RfE? accounting period 会计报告期；会计期
c ii]-%J}c accounting policy 会计政策；会计方针
lIlmXjL0 accounting practice 会计惯例
Xob,jo}a accounting principle 会计准则
ueM[&:g&MU accounting record 会计记录
Q-:IE
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2UF
,W] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U D@u hL Accounting Society of China 中国会计学会
Bh\>2]~@a accounting statement 会计报表
ue;o:>G accounting system 会计制度；会计系统
:~1sF_ accounting transaction 会计事项；帐务交易
'l| e}eti> accounting treatment 会计处理
(p FPuV accounting year 会计年度
j$z<wR7j0 accretion 增值；添加
]$VYzE2e accrual 应计项目；应累算数目
1sT%g}w@| accrual basis 应计制；权责发生制
|Qe #[Q7 accrual basis accounting 应计制会计；权责发生制会计
.<Lbv5m accrue 应累算；应计
g,0u_$U accrued benefit 应累算利益
]S=AO/' accrued charges 应计费用
8a;I,DK=j accrued cumulative preference share dividend 应累算的累积优先股股息
wf=
s-C accrued expenses 应累算费用
f uQb h accrued interest payable 应付利息；应计未付利息
6_s_2cr accrued interest receivable 应收利息；应计未收利息
~baVS-v accrued right 累算权益
GT)63| accruing profit 应累算的利润
{4@+
2) l accumulated fiscal reserve 累积财政储备
q*^F"D:?k accumulated profit 累积利润；滚存溢利
r[TTG0| accumulated reserve 累积储备
*+-L`b{SX accumulation of surplus income 累积收益盈余
38[k o 3 acquired assets 既得资产
![{>$Q?5
acquisition 收购；购置；取得
D]s8w acquisition cost 购置成本
Y)-)owx7 acquisition expenses 购置费用
?)ROQ1-#@ acquisition of 100% interest 收购全部股权
c~1X/,biA acquisition of control 取得控制权
l|O)B # acquisition of fixed assets 购置固定资产
uP:Y[$O acquisition of shell “买壳”
WI?iz-,]( acquisition price 收购价
@LzqQ [ act of God 天灾
bvuoo/ acting partner 执事合伙人
a*pwVn active market 买卖活跃的市场；交投畅旺的市场；旺市
fn1G^a= active partner 积极参与的合伙人
XM+o e0:[ active trading 交投活跃
epWO}@
b a actual circulation 实际流通
%4%$NdU" actual cost 实际成本
Z ]1=nSv actual expenditure 实际开支；实际支出
_ 2WG6y; actual income 实际入息；实际收入；实际收益
m5G9
B-\? actual market 现货市场
:< )"G& actual price 现货价；实际价格
v[aFSXGj) actual profit 实际利润
vSt7&ec actual quotation 实盘；实际价位；实际报价
x}`]9XQ actual year basis 按实际年度计算
Nvl fi8. actuals 实货
L xM.z1 actuarial investigation 精算调查
6%p$C
oR actuarial principle 精算原则
T4O H,^J actuarial report 精算师报告
7#
/c7 Actuarial Society of Hong Kong 香港精算学会
k
k&8:;Vj actuarial valuation 精算师估值
5&y;r actuary 精算师
PjH[8:,
ad referendum agreement 暂定协议；有待覆核的协定
fjE ad valorem duty 从价税；按值征税
`sS\8~A ad valorem duty system 从价税制
LEq"g7YH ad valorem fee 从价费
=1JS6~CTLN ad valorem tariff 从价关税
|NbF3 fD additional allowance 额外免税额
QW5S=7 additional amount for unexpired risk 未过期风险的额外款额
WM o additional assessable profit 补加应评税利润
Nn"[GB additional assessment 补加评税
JYY:~2
additional commitment 额外承担
Br}& additional commitment vote 额外承担拨款
JJ50(h)U additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^1a/)Be{_ additional dependent parent allowance 供养父母额外免税额
MWsjkI` additional provision 额外拨款
2 kOFyD
additional stamp duty 附加印花税
Nh I&wl additional tax 补加税罚款；补加税款
P%#EH2J Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0Cox+QJt adjudged bankrupt 被裁定破产
`]U u` b adjudicated bankrupt 裁定破产人
j.3#rxq adjudication fee 裁定费；评定印花税额手续费；评估契据费
+<G |Ru- adjudication of bankruptcy 裁定破产；宣告破产
)yV|vn adjudication of insolvency 裁定无力偿还债务
5wy1%/; adjusted actual 经调整的实数；调整后的实数
}~?B>vZS adjusted current assets 经调整的流动资产；调整后的流动资产
>@NH Al adjusted figure 经调整的数字；调整后的数额
"[P xLq5 adjusted liabilities 经调整的负债；调整后的负债
ho1Mo adjusted loss 经调整的亏损；调整后的亏损
v ^Eg ,&( 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
c +6/@y adjusted profit 经调整的利润；调整后的利润
5E~?hWAv adjusted surplus 经调整的盈余额；调整后的盈余额
[79 eq= adjusted value 经调整的价值；调整后的价值
@}#" o adjustment 调整；修订；理算〔保险〕
LvWl*:z adjustment centre 调剂中心
7}r!&Eb adjustment lag 调整过程的时间差距；调整时差
Di[}y; adjustment mechanism 调整机制
1'skCR|!< adjustment of loss 亏损调整
QT1(= wK3 adjustment process 调整过程；调整程序
+`EF0sux adjustment range 调整幅度
6sRe. ct< administered exchange rate 受管制汇率
y$n7'W6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Sv *@ 3x administration expenses 行政费用
U({2 0 administration fee 手续费；行政费
-S7PnR6 administration in bankruptcy 破产管理
ND w+bR- administration order 遗产管理令
;(a\F administrator 管理人；遗产管理人
c0J=gZiP administrator of the estate 遗产管理人
x=+R0ny admission of debt 债项承认书
b-/zt Z@u admission of proof 接纳债权证明
'}3m(' u advance 放贷款项；垫付款项；预支款项；预付款项
hjuzVOE|W advance account 暂支帐目；预付款帐户
8+m[ %5lu advance compensation 预付补偿金
Z_ G b9 advance from shareholder 股东垫款
UbBo#(TZ) advance pending reimbursement 预支以待日后付还
.U 8Se+; advanced economy 先进经济体系
87/!u]q advancement 预付；预付财产
PGT*4r21 advances warrant 垫款令
_3 q% advancing 贷出
k z A%.bP| adverse balance 逆差
"3!!G=s P adverse exchange 逆汇
z3l= aAw8 advertisement addressed to shareholders 在报章刊登的致股东通告
R 3MbTg advice for collection 托收通知书
J 4$^Hr advice of drawing 提款通知书；汇票通知书
_$<Q$P6y advice of payment 付款通知
vYh_<Rp5 Advisory Committee [Securities and Futures Commission]
t raJub 谘询委员会〔证券及期货事务监察委员会〕
V}1D1. @ Advisory Committee on Diversification 经济多元化谘询委员会
];bl;BP affidavit 誓章；遗产申报誓章
O|#N$a&_N affidavit of no receipt 述明无收款的誓章
d^"dL" Q6m affiliate 联号；联营公司；附属公司
aBPaC=g{HO affiliated company 附属公司；联号；联营公司
Vb|;@*=R&Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U] 2fV|Hn affordability 负担能力
:n3)vK African Development Bank [AfDB] 非洲开发银行
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V?CM(1C after-acquired property 事后取得的财产
ap;tggi(H after-hours dealing 市后交易
8:Yha4<Bv7 after-tax profit 税后盈利；税后利润；税后溢利
'qTMY* agency agreement 代理协议
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,L'A;c} agency expenses 代理机构的开支
,`7;S,f agency fee 代理费
=-M)2&~L~ Agency Law 《代理法》
j @c
fR agent 代理人；承销人
ILt95 l agent of company 公司代理人
s5 2c`+ agent's fee 代理人费；经纪费
dzY B0vut@ aggregate 总计；总数；总体数字
B,SH 9, aggregate amount 总款额；总额
[\o+I:,}wi aggregate assets and liabilities 总体资产与负债
Mis t,H7 aggregate at constant price 按固定价格计算的总体数字
b\zRw p aggregate demand 总需求
'1)BZ!
aggregate gross position 总持仓量
) z0qKb \ aggregate limit 总限额
%0]vW;Q5 aggregate of salaries tax 合计薪俸税
1sFTXl aggregate performance 总体表现；总体业绩
m`<Mzk.u< aggregate supply 总体供应
1y5]+GU'` aggregate surplus 总盈余
S7-ka{S aggregate total 整体总额
cH> rS\|Y aggregate value 总值；合计价值
{mPalo A aggregated basis 合计基准
[Rh[Z # 6 aggregated net chargeable income 合计应课税入息实额
w=I'
CMRt aggregation 合并计算；合计；总和
.. qAE.%% aggregation of incomes of husband and wife 夫妇入息合并计算
Lm<"W_ aggregation of property 财产的总和
,jWMJ0X/N= agio 差价；贴水
)u7*YlU\I 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》
(~/VP3.S Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
! g /&ws& 《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》
yD
iL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
nG ;wQvc 《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》
![WX -"lW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Sf>R7.lpP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6JWCB9$4 agreement for a settlement 授产协议
;dl> agreement for assignment 转让协议
ag^L' h$ agreement for sale 售卖协议；买卖协议
^o+}3= agreement for sale and purchase 买卖协议
:+ef|,:`/ agreement for the payment of interest 支付利息协议
C+-GE9= agreement for the repayment of money 还款协议
]%I cUd} agreement of reinsurance 再保险协议
aH)$#6${Ap Agricultural Bank of China 中国农业银行
RQI? \?o air passenger departure tax 飞机乘客离境税
@psyO]D=j% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ReOp,A/y airport tax 机场税
y@[}FgVOh alcohol duty 酒精税
Evkb`dU3n alienation 让与；让渡；转让
OKfJ alimony 生活费；赡养费
J=4R" _yo All Ordinaries Index [AOI] 所有普通股指数
O=}4?Xv all risks 全险；综合险
&LE ,.Q34 All Sales Record for Stock Market 《股票市场成交报告》
&eV& +j Allied Capital Resources Limited 新联财务有限公司
n(.y_NEgV! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3vPb} allocation letter 拨款信件
U@+
@Mc allocation of fund 分配款项；预留款项
e&f9/rfx allocation of profit 利润分配；溢利分配
H8~<;6W allocation warrant 拨款令
I|lz;i} $ allotment 分配；配股
_^Lv8a3(O allotment notice 股份配售通知；配股通知
/5 Wy ) - allotment of shares 股份分配
h+Km | allowable 可获宽免；免税的
ghm5g/ allowable business loss 可扣除的营业亏损
`e]L.P_e? allowable expenses 可扣税的支出
UKp- *YukT allowance 免税额；津贴；备抵；准备金
m "\jEfjO allowance for debts 债项的免税额
T9]|*~ ,T allowance for depreciation by wear and tear 耗损折旧免税额
J& }/Xw) allowance for funeral expenses 殡殓费的免税额
2?ac\c6" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1g6AzU Xg allowance for repairs and outgoings 修葺及支出方面的免税额
`HvU_ja; allowance to debtor 给债务人的津贴
^'i(@{{o\ alteration of capital 资本更改
tLe!_p) alternate trustee 候补受托人
D8N}*4S amalgamation 合并
(Da/$S. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n'=-bj` ambit of charges 征税范围；收费范围
f>ohu^bd amended valuation 经修订的估值
5R}Qp<D[^ American Commodities Exchange 美国商品交易所
^Bn)a"Gd American Express Bank Limited 美国运通银行
%o9@[o
.] American Stock Exchange 美国证券交易所
[H z_x(t26 amortization 摊销
xRYL{+ amount due from banks 存放银行同业的款项
8
$0 D-z amount due from banks abroad 存放海外银行同业的款项
`,d*> amount due from holding companies 控股公司欠款
|WH'aGG amount due from local banks 存放本港银行同业的款项
o9G%KO&;D, amount due to banks 银行同业的存款
PHl{pE* amount due to banks abroad 海外银行同业的存款
TSqfl/UI amount due to holding companies 控股公司存款
Htn=h~U`z amount due to local banks 本港银行同业的存款
F<q'ivj:w amount due to outport banks 外埠银行同业的存款
?| '+5$ amount for note issue 发行纸币的款额
%`%oupqm+ amount of bond 担保契据的款额
c^vP d]Ed amount of consideration 代价款额
Mg;%];2Nt amount of contribution 供款数额
w~a^r]lPW amount of indebtedness 负债款额
}]_/:KUt amount of principal of the loan 贷款本金额
bqp6cg\p amount of rates chargeable 应征差饷数额
}# 'wy amount of share capital 股本额
;EbGW&T amount of sums assured 承保款额
%JM:4G|q amount of variation 变动幅度
u- PAi5&n amount of vote 拨款数额
GZ0?
C2\ amount payable 应付款额
&Oc^LV$6 amount receivable 应收款额
j_*$ Avy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5vs~8|aRo analysis 分析
D7|[:`` ancillary risk 附属风险
B*bt t+6 annual account 周年帐目；周年帐目报表；年度决算；年结
yQE|FbiA annual accounting date 年结日期
ntbl0Sk annual allowance 每年免税额；年积金；年度津贴；年津
q` z/ S> annual balance 年度余额
F8M&.TE_3 annual disposable income 每年可动用收入
b" n8~Vd annual estimates 周年预算
tJ [yx_mf annual fee 年费
,T@+QXh annual general meeting 周年大会
7S$Am84% annual growth rate 年增率；每年增长率
VZo[\sWf annual long-term supplement 长期个案每年补助金
1=(jpy annual pensionable emolument 可供计算退休金的年薪
ST$~l7p annual report 年报
1Q\P]
- Annual Report on the Consumer Price Index 《消费物价指数年报》
|S.G# za annual return 周年报表；周年申报表；每年报税表格
|f), dC Annual Return Rules 《周年报表规则》
/ivcqVu] annual review of consumer prices 每年消费物价回顾
2 Ya)I k{ annual roll-forward basis 逐年延展方式
_DsA<SJ] annual salary 年薪
FsQeyh> annual statement 年度报表；年度决算表
r09gB#K 4 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
Qt` hUyL annuitant 年金受益人
$/;D8P5/&= annuity 年金
-n&g**\w annuity contract 年金合约
:5Vk+s]8 annuity on human life 人寿年金
R<. <wQ4I antecedent debt 先前的债项
-^sW{s0Rc ante-dated cheque 倒填日期支票
zh`!x{Z?^ anticipated expenditure 预期开支
Zjq a n anticipated net profit 预期纯利
iUSP+iC , anticipated revenue 预期收入
TNe,'S,% anti-inflation measure 反通货膨胀措施
X`#,*Hk K anti-inflationary stance 反通货膨胀立场
{!!df.h apparent deficit 表面赤字
1o"/5 T:S[ apparent financial solvency 表面偿债能力
\kSoDY`l& apparent partner 表面合伙人
a&:1W83 application for personal assessment 个人入息课税申请书
qLrvKoEX2 application of fund 资金应用
mGx! {v~i& application to release as liquidator and to destruct the books of accounts and documents
A ! Em J 申请免除清盘人职务及毁灭帐簿与文件
x{K^u" appointed actuary 委任精算师
<0lXJqd appointed auditor 委任核数师；委任审计师
^(z7?T appointed trustee 委任的受托人
2iOn\
^]x appointer 委任人
,n\"zYf ]^ apportioned pro rata 按比例分摊
kc*zP= apportionment 分配；分摊
1 & G0; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e 7e6b-"_2 apportionment formula 分摊方程式
7$3R}=Z`\q apportionment of estate duty 遗产税的分摊
d4ANh+}X"_ appraisal 估价；评估
@ig'CF%( appreciable growth 可观增长
_N8Tu~lqV appreciable impact 显着影响
xPBSJhla appreciable increase 可观增长
PJd7t% m; appreciation 增值；升值
1{6 BU! appreciation against other currencies 相对其他货币升值
'{]1!yMh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L1 J \ C appreciation tax 增值税
]U[y3 appropriation 拨款；拨用；拨付
y 98 v appropriation account 拨款帐目
EQQ/E!N8l Appropriation Bill 拨款法案
'ec G:B`S appropriation-in-aid system 补助拨款办法
JFAmND;+ approved assets 核准资产
pe^hOzVv approved basket stock 认可一篮子证券
M:t !g % approved budget 核准预算
DI9hy/T( approved charitable donation 认可慈善捐款
lT.Q) ( approved charitable institution 认可慈善机构
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=ocr8c approved currency 核准货币；认可货币
$;O-1# ] approved estimates 核准预算
&[u>^VO8 approved estimates of expenditure 核准开支预算
+65OR' d approved overseas insurer 核准海外保险人
(pBP f approved overseas trust company 核准海外信托公司
8aDSRfv* approved pooled investment fund 核准汇集投资基金
E`E$ }iLs approved provident fund scheme 认可公积金计划
oJ\ )-qSf approved provision 核准拨款
fPXMp%T! approved redeemable share 核准可赎回股份
N5W;Zx] approved regional stock 认可地区性证券
@ P:b\WCI approved retirement scheme 认可退休金计划
PK&3nXF%4 approved subordinated loan 核准附属贷款
)q.Z}_,)@ arbitrage 套戥；套汇；套利
X?6E0/r&9 arbitrageur 套戥者；套汇者
4)]w"z0Pc arbitrary amount 临时款项
rbC4/ 9G\ arrangement 措施；安排；协定
a#i85su arrears 欠款
]V*ku% L0 arrears of pay 欠付薪酬
>Xz=E0;^Ua arrears of revenue 逾期未收税款；逾期未收的帐项
@.rVg XE=! articles of association 组织章程；组织细则；组织章程细则
"zN2+X"& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A/bxxB7w ascertainment of profit 确定利润
:eK(9o "Asia Clear" “亚洲结算系统”
OO7s j@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xg:r5Z/|) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8}B*a;d Asian Development Fund [ADF] 亚洲发展基金
w@K4u{| Asian dollar bond 亚洲美元债券
@k<
e] @r Asian dollar market 亚洲美元市场
XsH(8 -n0 Asian dollar rate 亚洲美元利率
<V> [H7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/ mdPYV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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82bFiv asked price 沽盘；喊价；索价；卖方报价
j|6@>T1 assessable income 应评税入息
g&79?h4UXQ assessable loss 应评税亏损
4jWzYuI&J assessable profit 应评税利润
ywSV4ZtM assessable value 应评税值
~ RdD6V assessed profit 估定利润
*8QESF9 assessed value 经评估价值
%1Ex{H hb assessment 评税；评定；估价；评税单
|iGfX,C| assessment number 评税编号；估价编号
dwH8Zg$B assessment of additional tax 补加税评税
EnM }H9A assessment of performance 业绩评估；实绩评价
7@[HRr Assessor 评税主任
v jTs[eq> asset price bubbles 资产价格泡沫
S]Y3nI asset-backed securities 具资产保证的证券
DGs=.U-=e assets accretion 资产增值
S1Z~-i*w assets and liabilities 资产与负债
P^lzl:| assets betterment statement 资产递增表；资产改进表
9/8#e+L assets lending 实物放款；有抵押贷款
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`[ ,> assets of the company passing on the death 死者去世时转移的公司资产
^)JUl!5j]C assets pledged as security for liabilities 用作负债抵押的资产
:,<G6"i assets portfolio 资产投资组合
6%j v|\> assets price 资产价格
U<pG P assets quality 资产质素
8 fG$><@ assets realization 资产变现
=up!lg^M assets refinancing arrangement 资产再集资安排
8+7n"6GY2/ assets securitization 资产证券化
}NH\Q$ IU assets situated outside Hong Kong 在香港以外地方的资产
T<jo@z1UL assets stripping 削减资产；拆卖资产
f1Z assets value 资产值
(f-Mm0%[ assignee 承让人
+t9$*i9`L assignment 转让；转让书；转让契
;^[VqFpeS assignment of interest 权益转让
RJYB=y8l assignment of letters patent and trade mark 专利证书及商标转让
T%[&[8{8 assignment of property 物业转让；物业转让书
o@6hlLr assignment right 转让权
a/ 4!zT assignor 转让人
sI/]pgt2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
zL^`r)H Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x|7vN E=Q associate member 附属会员
n?UFF i+a associated body corporate 相联法人团体
Wzn!BgxRr associated company 相联公司；联属公司
@4O;dFOQ) associated corporation 相联法团
q 7z;b A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3 L:s5 公认会计师公会〔英国〕
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{ Association of Futures Exchange Brokers 香港期货经纪协会
`rwzC wA1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E$4_.Z8sRw association of underwriters 承保人组织
Y:x,pPyl assumption of control 接管
?k 4|;DD assurance 担保；保险；转易；转易书
?Z1&ju,Hd- assurance of interest 权益的转易
<n+]\a97* at 19XX price 按一九ＸＸ年价格计算
6Mh;ld@ at a discount 按赔价计算；按贴水价格计算；打折扣
ORc20NFy7 at a premium 按溢价计算；按升水价格计算
1" hd5a at call 通知付款；按通知
0\y{/P?I$ at constant market price 按固定市价计算
lI)RaiMr= at constant price 按固定价格计算
A>bp P at cost 按成本计算
Q.b<YRZ at current market price 按当时市价计算；按现时市价计算
eG @0: at current price 按当时价格计算；按现时价格计算
I6.!0.G at factor cost 按要素成本计算；按生产要素成本计算
+WH|nV~lQ at money-of-the-day price 按付款当日价格计算
l%f &vOcd at or better 按指定或较佳价位〔买卖指令〕
8Qo~ zO at par 按面值计算；平价
9B&fEmgEc? at sight 见票即付
3IlflXb at the close 按收市盘
.{=|N8*py8 at the opening 按开市盘
[9lfR5=Xw[ attestation 见证；见证条款
7GFE5>H at-the-money option 平价期权
@[2Go}VF attorney 受权人；受托代表人
H[x$65ND attornment 新拥有人承认书
liuw! attributable profit 可归属利润
Sc?UjEs attributable share value 可归属股份价值
hoOT]Bsn Auckland Stock Exchange 奥克兰证券交易所
d %EUr9~? auction 拍卖
eM) I% auctioneer 拍卖商
J8;l G audit 审计；核数
9_4bw9 A Audit Commission 审计署
h(>eHP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
IQm[ ,Fh 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
fDzG5}i audit review 帐目审查
f6 *6 *= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
e -yL audited account 审计帐目；经审计的帐目
A><q-`bw audited annual account 经审计的周年帐目
C I}zu;4| audited balance sheet 经审计的资产负债表
G 9YfJ?I auditor 核数师；核数主任；审计师
YWK|AT-4 auditor's certificate 核数师证明书；审计师证明书
j MAZ4M auditor's report 核数师报告；审计师报告
yPmo@aw]1 Aussie bond 澳元债券
G% q^8# austerity budget 紧缩预算
^tr?y??k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*URBx "5XZ Australia All Ordinaries Index 澳洲所有普通股票指数
d'okXCG Australian Dollar [AUD] 澳元
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u(Gf*t Australian Options Market 澳大利亚期权市场
6 o!*bWh Australian Securities Commission 澳洲证券事务监察委员会
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O Australian Society of Certified Practising Accountants 澳洲执业会计师公会
uex m|5| Australian Stock Exchange 澳大利亚证券交易所
Nj^:8]D)0 Austrian Schilling [ATS] 奥地利先令
iL 6Yk @ authentication 认证；鉴证
vTk\6o q authority to purchase 委托购买证；委购书
o ]jPG authorization 认可；核准；授权；授权书
2|re 4 authorization by direction 指示授权
{: H&2iF authorization by instruction 指令授权
~M !9E]) authorization by warrant 令状授权
ih[! v"bv authorization of unit trust 单位信托的认可
O Bm#E} authorized agent 指定代理人
NU <K+k authorized capital 法定资本
k7cM.<s! authorized clerk 出市员
v{44`tR authorized dealer 认可交易商
":meys6t# authorized financial institution 认可财务机构
7J6D wh{ authorized fund 认可基金
*]#(?W.$w authorized fund house 获授权的基金公司；认可基金公司
+WTO_J7 authorized institution 认可机构
QrSF1y'd authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>b Uxb-8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p G-9H3[f# authorized insurer 获授权保险人；获认可承保人
{n'+P3\T: authorized investment 特准投资项目
_t7}ny[ authorized person 获授权人
OciPd/6 authorized representative 获授权代表
xJ(}?0h-X authorized share capital 法定股本
xr o%AM automated quotation system 自动报价系统
->S# `"@$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~^ <1 k- 自动交易系统〔香港期货交易所有限公司〕
>&Ios<67g automatic adjustment mechanism 自动调整机制
ar[I|
Q_ automatic adjustment system 自动调整系统
j0q:i}/U, Automatic Clearing House 自动票据交换所
] i:WP2 automatic exchange rates accumulation system 自动化汇率累集系统
bSvr8FY3d Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0vjlSHS;`. automatic teller machine [ATM] 自动柜员机
vjz 'y[D autopay 自动转帐
u ozK'L available assets 可用资产
,u@V i0 available fiscal reserve 现存财政储备
=6Q\78b available profit 可用利润
!V O^ oD7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/<e<-C*d&< average 平均；平均数；海损
T? e(m average basic salary 平均基本薪金
9h/JW_ average consumer expenditure 平均消费开支；一般消费开支
u_ *DS- average cost 平均成本
, #nYH D average cost of land production 增辟土地平均成本
[yn\O=%5 average daily turnover 平均每日成交额
3IyNnm=u average daily wage rate 平均每日工资率
&peUC n average expenditure pattern 平均开支模式
O =gv2e average growth rate 平均增长率
#O,;3S average net fixed assets 固定资产平均净值
&$NYZ3?9 average of relatives 相对价格平均数
EF do-.Ax average price 平均价格
jxdX7aik average propensity to consume 平均消费倾向；一般消费倾向
;^f ;< average propensity to save 平均储蓄倾向；一般储蓄倾向
HE{Ji Af average rate 平均率
N?j#=b+D average revenue 平均收入；平均收益
oU)Hco "_k average stock 平均库存；平均存货
~Iz{@Ep* average yearly rent 平均年租
es!>u{8) avoidance of double taxation 避免双重课税
~m6b6Aj@6 avoidance of tax 避税
