A:
IKj1{nZvDc A share Ａ股；甲类股份
7hE=+V8 abatement of tax 减税；减扣免税额
cM Kh+r ABN AMRO Bank N.V. 荷兰银行
} z:=b8} above-the-line expenditure 线上项目支出；经常预算支出
1Ez A@3:{ above-the-line receipt 线上项目收入；经常预算收入
M#,+ p8 ABSA Asia Limited 南非联合亚洲有限公司
{[iQRYD0| absolute change 绝对数值变更
@K> Pw arl absolute expenditure 实际开支
| bUmkw absolute guideline figure 绝对准则数字
u>@G:kt8 absolute interest 绝对权益
|EA1+I.&x absolute order of discharge 绝对破产解除令
%ua5T9H Z absolute profit margin 绝对利润幅度
!9Ni[8&Fg0 absolute value 实值；绝对值
bsDUFXH] absolutely vested interest 绝对既得权益
[# H8Mb+7 absorbed cost 已吸收成本；已分摊成本
D]y.!D{l2 absorption 吸收；分摊；合并
9a,CiH% @ absorption rate 吸收率；摊配率；分摊率
VUhu"h@w% ACB Finance Limited 亚洲商业财务有限公司
2sq<"TlQXI acceptable form of reciprocity 合理的互惠条件
C*zdHzMj acceptable rate 适当利率；适当汇率
s_Gp +- acceptance agreement 承兑协议
6YbSzx` ?k acceptance for honour 参加承兑
I>|?B( F acceptor 承兑人；接受人；受票人
j(N9%/4u acceptor for honour 参加承兑人
81 C?U5 accident insurance 意外保险
]C^ *C| Accident Insurance Association of Hong Kong 香港意外保险公会
53xq% accident insurance scheme 意外保险计划
;trR' ~ accident year basis 意外年度基准
/p Eki g7M accommodation 通融；贷款
$80/ub:R accommodation bill 通融票据；空头票据
Wb$bCR #?< accommodation party 汇票代发人
`UPmr50Wq account balance 帐户余额；帐户结余
; # account book 帐簿
B 8,{jwB account collected in advance 预收款项
4,8 =[ account current book 往来帐簿
j'cS_R account of after-acquired property 事后取得的财产报告
1NJ|%+I account of defaulter 拖欠帐目
~d]7 Cl account payable 应付帐款
jeNEC&J account payee only [A/C payee only] 只可转帐；存入收款人帐户
Er`PYE
J account receivable 应收帐款
gE#,QOy account receivable report 应收帐款报表
=0 |evC account statement 结单；帐单；会计财务报表
s6IuM )x account title 帐户名称；会计科目
CQHlSV W accountant's report 会计师报告
5}VP-04vh Accountant's Report Rules 会计师报告规则
l "Q8 ` accounting and auditing procedure 会计与审计程序；会计与核数程序
\U8Vsx1tl Accounting Arrangements 《会计安排》
D:0PppE accounting basis 会计基础
'-qc \6UY accounting by Official Receiver 破产管理署署长呈交的帐目
':@qE\( Accounting Circular 《会计通告》
UNa e&Zir accounting class 会计类别
2sH5<5G' accounting date 记帐日期；会计结算日期
.`9KB3 accounting for money 款项核算
Mf"B!WU>]B Accounting Officer 会计主任
stScz#! accounting period 会计报告期；会计期
n9yx Zu accounting policy 会计政策；会计方针
; o=mL_[ accounting practice 会计惯例
Qw+"> accounting principle 会计准则
#(G&%I A|; accounting record 会计记录
f
#14%?/ accounting report 会计报告
D c2 eY. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7085&\9 Accounting Society of China 中国会计学会
a gz G accounting statement 会计报表
YXEZ&$e' accounting system 会计制度；会计系统
dE~ns
,+ accounting transaction 会计事项；帐务交易
wH.'EC accounting treatment 会计处理
-0{WB(P accounting year 会计年度
ZVL0S{V-mh accretion 增值；添加
"-oC,;yq accrual 应计项目；应累算数目
6fiJ'
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cE[lB08 accrual basis accounting 应计制会计；权责发生制会计
6=k^gH[g accrue 应累算；应计
O WzIea@ accrued benefit 应累算利益
82<!b]^1 accrued charges 应计费用
pY@+.V`a accrued cumulative preference share dividend 应累算的累积优先股股息
;f?bb*1 accrued expenses 应累算费用
kaLRI|hC accrued interest payable 应付利息；应计未付利息
L.'N'-BV accrued interest receivable 应收利息；应计未收利息
~Q0}>m,S accrued right 累算权益
Yv)/DsSyL accruing profit 应累算的利润
Et (prmH accumulated fiscal reserve 累积财政储备
P:+:Cm< accumulated profit 累积利润；滚存溢利
Syb:i(Y accumulated reserve 累积储备
iGIaZ!j aW accumulation of surplus income 累积收益盈余
{i RNnh acquired assets 既得资产
"Q( 8FF acquisition 收购；购置；取得
m,b<b91 acquisition cost 购置成本
SzDi= lY acquisition expenses 购置费用
*S Z<ori acquisition of 100% interest 收购全部股权
J.*=7 zmw acquisition of control 取得控制权
w~`P\i@ acquisition of fixed assets 购置固定资产
x0] *'^aA acquisition of shell “买壳”
*MNY1+RJ acquisition price 收购价
C*$/J\6xy act of God 天灾
G[mYx[BTz acting partner 执事合伙人
6=FuH@Q& active market 买卖活跃的市场；交投畅旺的市场；旺市
G(-
`FH active partner 积极参与的合伙人
wFD .3! active trading 交投活跃
0; 9 LIL5 actual circulation 实际流通
a)e2WgVB/E actual cost 实际成本
sgX~4W"J actual expenditure 实际开支；实际支出
B4?P"| actual income 实际入息；实际收入；实际收益
K"D9. %7 actual market 现货市场
>_o_&;=`v actual price 现货价；实际价格
bF.Aj8ZQ actual profit 实际利润
qr */}F6 actual quotation 实盘；实际价位；实际报价
'#fj) actual year basis 按实际年度计算
AG ?oA328 actuals 实货
31}6dg8?n actuarial investigation 精算调查
_Cxs"to actuarial principle 精算原则
)`)cB)s actuarial report 精算师报告
86 i =N _ Actuarial Society of Hong Kong 香港精算学会
vc<8ApK3V actuarial valuation 精算师估值
t9kgACo/M actuary 精算师
L\UYt\ks ad referendum agreement 暂定协议；有待覆核的协定
LakP'P6`E ad valorem duty 从价税；按值征税
l xeolDl ad valorem duty system 从价税制
v{9eEk1 ad valorem fee 从价费
})" : F ad valorem tariff 从价关税
^6=nL <L additional allowance 额外免税额
SFjN 5u additional amount for unexpired risk 未过期风险的额外款额
q&vr;f B2 additional assessable profit 补加应评税利润
?^hC|IR$ additional assessment 补加评税
;tHF$1!J additional commitment 额外承担
tP\Utl-0 additional commitment vote 额外承担拨款
ojaZC,} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B\Uj additional dependent parent allowance 供养父母额外免税额
w/&#UsEIr additional provision 额外拨款
+m Y(6|1 additional stamp duty 附加印花税
p(Sfw>t( additional tax 补加税罚款；补加税款
~[C m#c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^^v!..V]J adjudged bankrupt 被裁定破产
uW]n3)7<I adjudicated bankrupt 裁定破产人
a^22H adjudication fee 裁定费；评定印花税额手续费；评估契据费
-6? 5|\ adjudication of bankruptcy 裁定破产；宣告破产
b@7
ItzD adjudication of insolvency 裁定无力偿还债务
o,29C7Ii adjusted actual 经调整的实数；调整后的实数
h:|aQJG5 adjusted current assets 经调整的流动资产；调整后的流动资产
nPKj%g3h adjusted figure 经调整的数字；调整后的数额
"m!Cl-+u adjusted liabilities 经调整的负债；调整后的负债
TPrwC~\B/ adjusted loss 经调整的亏损；调整后的亏损
"Kqe4$ 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
NTV0DkX adjusted profit 经调整的利润；调整后的利润
%bAv.' C adjusted surplus 经调整的盈余额；调整后的盈余额
G B15 adjusted value 经调整的价值；调整后的价值
j9Lc2' adjustment 调整；修订；理算〔保险〕
n7 S[ F3 adjustment centre 调剂中心
{h2D}F adjustment lag 调整过程的时间差距；调整时差
J~= =<?j: adjustment mechanism 调整机制
TY? F s- adjustment of loss 亏损调整
qwN-VCj adjustment process 调整过程；调整程序
oOuWgr]0 adjustment range 调整幅度
u~K4fP administered exchange rate 受管制汇率
BM3nZ<%3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!Ed';yfz\( administration expenses 行政费用
k]v a administration fee 手续费；行政费
hgm`6TQ administration in bankruptcy 破产管理
Uu
G;z5 administration order 遗产管理令
N(D_*% 96 administrator 管理人；遗产管理人
mF
"c txE administrator of the estate 遗产管理人
;&iQNXL admission of debt 债项承认书
Rs E+\) admission of proof 接纳债权证明
/vBp R m advance 放贷款项；垫付款项；预支款项；预付款项
+ Ta7b) advance account 暂支帐目；预付款帐户
sp JB6n( advance compensation 预付补偿金
;lP) advance from shareholder 股东垫款
c(o8uW n advance pending reimbursement 预支以待日后付还
oM< 9]jK} advanced economy 先进经济体系
IkD\YPL; advancement 预付；预付财产
:Bl $c,J advances warrant 垫款令
=|H/[",gg advancing 贷出
$ } ~:x_[ adverse balance 逆差
eOS#@6U=u adverse exchange 逆汇
N/Z<v* i" advertisement addressed to shareholders 在报章刊登的致股东通告
g4Tc (k# advice for collection 托收通知书
+YP,LDJ!v advice of drawing 提款通知书；汇票通知书
t/HE@xPxI5 advice of payment 付款通知
)jn xR${M Advisory Committee [Securities and Futures Commission]
,<%],-Lt[ 谘询委员会〔证券及期货事务监察委员会〕
O<fbO 7.- Advisory Committee on Diversification 经济多元化谘询委员会
9'}m797I' affidavit 誓章；遗产申报誓章
q$K^E affidavit of no receipt 述明无收款的誓章
PQ1\b-I affiliate 联号；联营公司；附属公司
xK
/NzVt affiliated company 附属公司；联号；联营公司
D{ c`H}/ ` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ibEQ5 2 affordability 负担能力
q" )}vN African Development Bank [AfDB] 非洲开发银行
}E*#VA0/nY after-acquired property 事后取得的财产
I"r*p? after-hours dealing 市后交易
w!h !%r after-tax profit 税后盈利；税后利润；税后溢利
9kT U|py agency agreement 代理协议
CB |Z~_Bm agency expenses 代理机构的开支
gV A$ P agency fee 代理费
p=T]%k*^h# Agency Law 《代理法》
[}.OlR3) agent 代理人；承销人
|XPT2eQ{ agent of company 公司代理人
QH;1* agent's fee 代理人费；经纪费
?!b}Ir<1j aggregate 总计；总数；总体数字
UL(#B TK aggregate amount 总款额；总额
$6R<)]6 aggregate assets and liabilities 总体资产与负债
|NL$? %I aggregate at constant price 按固定价格计算的总体数字
XBCz\f aggregate demand 总需求
eQA89 :j, aggregate gross position 总持仓量
xCGvLvFn aggregate limit 总限额
k}~|jLu@g aggregate of salaries tax 合计薪俸税
st~f} w@ aggregate performance 总体表现；总体业绩
7R ;! aggregate supply 总体供应
H;|^z@RB< aggregate surplus 总盈余
D.X%wJ8 aggregate total 整体总额
"QA!z\ 0\ aggregate value 总值；合计价值
j$BM$q/c aggregated basis 合计基准
F?3a22Zg# aggregated net chargeable income 合计应课税入息实额
#TRPq>Xz D aggregation 合并计算；合计；总和
7h, SX]4Q aggregation of incomes of husband and wife 夫妇入息合并计算
%*zgN[/w aggregation of property 财产的总和
gFJd8#6t agio 差价；贴水
/&a [D 2 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》
!'MZeiL P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/=i^Bgh4 《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》
>$k_tC' " Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X]M)T 《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》
os"o0? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B usxg?= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5) nm6sf agreement for a settlement 授产协议
1: XT r agreement for assignment 转让协议
$yBU
,lu} agreement for sale 售卖协议；买卖协议
+!CG'qyN> agreement for sale and purchase 买卖协议
c[f agreement for the payment of interest 支付利息协议
EX=Q(} 9F< agreement for the repayment of money 还款协议
u9_ Fjm}& agreement of reinsurance 再保险协议
UJ2T j+ Agricultural Bank of China 中国农业银行
Ub%5# <k|- air passenger departure tax 飞机乘客离境税
?tSFM: 9PU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Kb#py6 airport tax 机场税
Syo 1Dq6z. alcohol duty 酒精税
5l } v alienation 让与；让渡；转让
H4MFTnJ{ alimony 生活费；赡养费
d?.ewsC All Ordinaries Index [AOI] 所有普通股指数
8W9kd"=U all risks 全险；综合险
"xi)GH]H_ All Sales Record for Stock Market 《股票市场成交报告》
)L<NW{ Allied Capital Resources Limited 新联财务有限公司
n'K,* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3t)07(x_B allocation letter 拨款信件
twq!@ C allocation of fund 分配款项；预留款项
glm29h F allocation of profit 利润分配；溢利分配
,)[u<& allocation warrant 拨款令
b[%sKl allotment 分配；配股
=LC:1zn4 allotment notice 股份配售通知；配股通知
q",n:=PL allotment of shares 股份分配
ML9ZS
@ allowable 可获宽免；免税的
$~75/ allowable business loss 可扣除的营业亏损
' D;v>r allowable expenses 可扣税的支出
[8v v[n/ allowance 免税额；津贴；备抵；准备金
sFsp `kf allowance for debts 债项的免税额
Vr+X!DeY allowance for depreciation by wear and tear 耗损折旧免税额
l q~^&\_# allowance for funeral expenses 殡殓费的免税额
oqc89DEbJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7o-umZ}8 allowance for repairs and outgoings 修葺及支出方面的免税额
p HXslmrD allowance to debtor 给债务人的津贴
BRLrD/8Le alteration of capital 资本更改
sB "Oi|#lk alternate trustee 候补受托人
7jQ Owzj amalgamation 合并
4$oNh)+/h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
40w,: $ ambit of charges 征税范围；收费范围
|Ah'KpL8W amended valuation 经修订的估值
ZEYT17g] American Commodities Exchange 美国商品交易所
` A_CLVE American Express Bank Limited 美国运通银行
GWsvN&nr American Stock Exchange 美国证券交易所
?%Hj,b amortization 摊销
ycz6-kEp amount due from banks 存放银行同业的款项
)"`(+Ku&c amount due from banks abroad 存放海外银行同业的款项
Dp3&@M"^yY amount due from holding companies 控股公司欠款
<l opk('7 amount due from local banks 存放本港银行同业的款项
P-o /ax amount due to banks 银行同业的存款
}6 *+>? amount due to banks abroad 海外银行同业的存款
o$)pJ#";F amount due to holding companies 控股公司存款
]%>7OH' amount due to local banks 本港银行同业的存款
j ^-E,YMC amount due to outport banks 外埠银行同业的存款
mnh>gl!l amount for note issue 发行纸币的款额
c6.S jV amount of bond 担保契据的款额
">_<L.,I amount of consideration 代价款额
bFD
vCF amount of contribution 供款数额
@ qy
n[C amount of indebtedness 负债款额
SaceIV %( amount of principal of the loan 贷款本金额
ux`)jOQ`Y] amount of rates chargeable 应征差饷数额
<&^P1x<x amount of share capital 股本额
_4Z|O] amount of sums assured 承保款额
jM]B\cvN amount of variation 变动幅度
h8B:}_Cu amount of vote 拨款数额
FOV%\=Hl amount payable 应付款额
C-O~Oi l amount receivable 应收款额
<#/ r.}.x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k<(G)7'gm analysis 分析
HI&N&a9C ancillary risk 附属风险
xMsSZ{j%5 annual account 周年帐目；周年帐目报表；年度决算；年结
(c AWT, annual accounting date 年结日期
50kjX} annual allowance 每年免税额；年积金；年度津贴；年津
tUU` R{=( annual balance 年度余额
8S/SXyS annual disposable income 每年可动用收入
*'[8FZ|dQ annual estimates 周年预算
{BPNb{dBKr annual fee 年费
?&A)%6` ~ annual general meeting 周年大会
Lu?MRF
f annual growth rate 年增率；每年增长率
G%5bQ |O annual long-term supplement 长期个案每年补助金
$23*:)&J4 annual pensionable emolument 可供计算退休金的年薪
>n3w'b annual report 年报
uy'm2 Annual Report on the Consumer Price Index 《消费物价指数年报》
qw?#~"Ca. annual return 周年报表；周年申报表；每年报税表格
paCC'*bv Annual Return Rules 《周年报表规则》
:x88 annual review of consumer prices 每年消费物价回顾
$]LhE:!G annual roll-forward basis 逐年延展方式
1 1Sflj annual salary 年薪
m03D+@F annual statement 年度报表；年度决算表
JV_VF' 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
@N+ }cej annuitant 年金受益人
NN> E1d= annuity 年金
Ad7N '1O annuity contract 年金合约
A.- j 5C4 annuity on human life 人寿年金
jR1t&UD3Y antecedent debt 先前的债项
E&>3 {uZI ante-dated cheque 倒填日期支票
tV.qdy/]} anticipated expenditure 预期开支
8.JFQ/) i anticipated net profit 预期纯利
$[(amj-;l anticipated revenue 预期收入
7 6 nrDE anti-inflation measure 反通货膨胀措施
\EI<1B anti-inflationary stance 反通货膨胀立场
J34/rL/s apparent deficit 表面赤字
/ Q]6"nY apparent financial solvency 表面偿债能力
}OZut! _ apparent partner 表面合伙人
l/*NscYtQ application for personal assessment 个人入息课税申请书
l$_q#Kd application of fund 资金应用
OeMI application to release as liquidator and to destruct the books of accounts and documents
v X?MB 申请免除清盘人职务及毁灭帐簿与文件
c?(;6$ A appointed actuary 委任精算师
#dO8) t appointed auditor 委任核数师；委任审计师
qe^d6 appointed trustee 委任的受托人
k|u W~ I) appointer 委任人
80m<OW1 apportioned pro rata 按比例分摊
;[nom xu|? apportionment 分配；分摊
D @W[Nd5MJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M $J{clr apportionment formula 分摊方程式
+>b m~6 apportionment of estate duty 遗产税的分摊
KYw~(+gHv2 appraisal 估价；评估
0c}pg:XT appreciable growth 可观增长
t .\<Q#bN# appreciable impact 显着影响
Cj/J&PDQ appreciable increase 可观增长
^lvYj
E appreciation 增值；升值
9f=L'{ appreciation against other currencies 相对其他货币升值
s rL|Y&8 p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<[l0zE5Z8' appreciation tax 增值税
fI<|]c}P&J appropriation 拨款；拨用；拨付
<b.O^_zQF appropriation account 拨款帐目
yj$a0Rgkv Appropriation Bill 拨款法案
"%zb>`1s appropriation-in-aid system 补助拨款办法
t@(:S6d approved assets 核准资产
t_xO-fT) approved basket stock 认可一篮子证券
S"=y >.# approved budget 核准预算
U~CG( 9 approved charitable donation 认可慈善捐款
WNnB
s approved charitable institution 认可慈善机构
SH ow~wxw approved currency 核准货币；认可货币
vQH 6CB" approved estimates 核准预算
) t#>fnN approved estimates of expenditure 核准开支预算
]`+J!G, approved overseas insurer 核准海外保险人
"5wer5?
t approved overseas trust company 核准海外信托公司
Ty&O k* approved pooled investment fund 核准汇集投资基金
,vcg%~- approved provident fund scheme 认可公积金计划
y,/Arl}yc approved provision 核准拨款
1`& Yg( approved redeemable share 核准可赎回股份
JX)%iJq# approved regional stock 认可地区性证券
wjzR 8g0bQ approved retirement scheme 认可退休金计划
fvE:'( #? approved subordinated loan 核准附属贷款
{D{'
\]+ arbitrage 套戥；套汇；套利
BT *z^Z H arbitrageur 套戥者；套汇者
&"gQrBa arbitrary amount 临时款项
#r,LV}*qg arrangement 措施；安排；协定
|YnT;q arrears 欠款
pLiGky arrears of pay 欠付薪酬
a>H8, a arrears of revenue 逾期未收税款；逾期未收的帐项
5jNDr`pnu articles of association 组织章程；组织细则；组织章程细则
/ gH[|d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'} 5Yc, ascertainment of profit 确定利润
[`n)2}
k "Asia Clear" “亚洲结算系统”
XG!s+ShFV Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:aHLr[ %Mz Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TC* 78;r Asian Development Fund [ADF] 亚洲发展基金
mVsghDESJ) Asian dollar bond 亚洲美元债券
` W} Bc Asian dollar market 亚洲美元市场
OF1fS\P<> Asian dollar rate 亚洲美元利率
a f- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a(#aEbN?d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<rn26Gfr asked price 沽盘；喊价；索价；卖方报价
Gnthz 0\]{ assessable income 应评税入息
EEJ OJ< assessable loss 应评税亏损
2kSN<jMr assessable profit 应评税利润
b+#A=Z+Pr assessable value 应评税值
aj`_* T "A assessed profit 估定利润
z)_h"y?H{% assessed value 经评估价值
/^pPT6 assessment 评税；评定；估价；评税单
A. 5`+ assessment number 评税编号；估价编号
i-FsA assessment of additional tax 补加税评税
b#[EkI 0@ assessment of performance 业绩评估；实绩评价
SJ8CBxA Assessor 评税主任
B: ]%Iu | asset price bubbles 资产价格泡沫
PZ.q asset-backed securities 具资产保证的证券
WKvG|YRDq assets accretion 资产增值
zL@FN sYVM assets and liabilities 资产与负债
"i^<
H assets betterment statement 资产递增表；资产改进表
`^mY*Cb e assets lending 实物放款；有抵押贷款
=}K"@5J assets of the company passing on the death 死者去世时转移的公司资产
Q<O(Ix assets pledged as security for liabilities 用作负债抵押的资产
$6DA<v^=z assets portfolio 资产投资组合
&YOks .k assets price 资产价格
7#[8t d assets quality 资产质素
*l.tsICmbP assets realization 资产变现
@, Kl"i; assets refinancing arrangement 资产再集资安排
|*5HNP assets securitization 资产证券化
efrVF5,y? assets situated outside Hong Kong 在香港以外地方的资产
L ]Y6/Q assets stripping 削减资产；拆卖资产
Z=.$mF E\ assets value 资产值
yt[vd8O'c assignee 承让人
e. '6q
($3 assignment 转让；转让书；转让契
!mIr_d2" assignment of interest 权益转让
p0sq{d~ assignment of letters patent and trade mark 专利证书及商标转让
}UzRFIcv assignment of property 物业转让；物业转让书
w!--K9 assignment right 转让权
:406Oa assignor 转让人
SCL8.%z D associate 有联系的人；有关连人士；相联者；合伙人；联系人
`G_k~ % Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;_6 CV associate member 附属会员
u`
L9Pj&v associated body corporate 相联法人团体
Iw[7;B5v associated company 相联公司；联属公司
HP(dhsd<c associated corporation 相联法团
[k{2)g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:cA%lKg 公认会计师公会〔英国〕
,SG- { Association of Futures Exchange Brokers 香港期货经纪协会
\'hZm%S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!XQq* association of underwriters 承保人组织
v[XTH 2 assumption of control 接管
)aAKxC7w assurance 担保；保险；转易；转易书
s ;2ih)[ assurance of interest 权益的转易
U+AN SW/ at 19XX price 按一九ＸＸ年价格计算
.^!<cFkCE at a discount 按赔价计算；按贴水价格计算；打折扣
TsF>Y ""*M at a premium 按溢价计算；按升水价格计算
UfSqiu at call 通知付款；按通知
=-%10lOI at constant market price 按固定市价计算
PD $'
~2 at constant price 按固定价格计算
| IB4-p at cost 按成本计算
P}~nL
at current market price 按当时市价计算；按现时市价计算
f >$V:e([
at current price 按当时价格计算；按现时价格计算
)8&;Q9'o at factor cost 按要素成本计算；按生产要素成本计算
jBMGm"NE at money-of-the-day price 按付款当日价格计算
3R &
FzLs at or better 按指定或较佳价位〔买卖指令〕
@;t6Slc"~ at par 按面值计算；平价
.C\## at sight 见票即付
cH48) at the close 按收市盘
b]6@
O8 at the opening 按开市盘
B>UF dj]- attestation 见证；见证条款
{,+MaH at-the-money option 平价期权
"?v{? ,@ attorney 受权人；受托代表人
/C
attornment 新拥有人承认书
`'G1"CX attributable profit 可归属利润
DIBoIWSuR attributable share value 可归属股份价值
AlA:MO]NM Auckland Stock Exchange 奥克兰证券交易所
f)19sjAJk auction 拍卖
~A@HW!*Z@ auctioneer 拍卖商
lPZYd 8 audit 审计；核数
+x]3 - s Audit Commission 审计署
H;c3 x" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s"JD,gm$ 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〕
0Zh]n;S3m audit review 帐目审查
~ UNK[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1n!xsesSc audited account 审计帐目；经审计的帐目
4A)@,t9+ audited annual account 经审计的周年帐目
h,zM*z A_ audited balance sheet 经审计的资产负债表
}l7@:ezZZ7 auditor 核数师；核数主任；审计师
@0 #JY:" auditor's certificate 核数师证明书；审计师证明书
CmxQb,Ul s auditor's report 核数师报告；审计师报告
ybU_x Aussie bond 澳元债券
c^1tXu|& austerity budget 紧缩预算
$*+IsP! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sc&u NfJ Australia All Ordinaries Index 澳洲所有普通股票指数
X' J!.Jj Australian Dollar [AUD] 澳元
6~^ M <E Australian Options Market 澳大利亚期权市场
({0:1*lF@ Australian Securities Commission 澳洲证券事务监察委员会
*CCh\+S7m Australian Society of Certified Practising Accountants 澳洲执业会计师公会
VT [TE Australian Stock Exchange 澳大利亚证券交易所
-?p4"[ Austrian Schilling [ATS] 奥地利先令
{Jc.4 9 authentication 认证；鉴证
:Z&<5 authority to purchase 委托购买证；委购书
^v5<* uf%m authorization 认可；核准；授权；授权书
<Uc?#;% Y} authorization by direction 指示授权
fM`.v+ authorization by instruction 指令授权
P0 9 f authorization by warrant 令状授权
2rxz<ck( authorization of unit trust 单位信托的认可
&4{!5r authorized agent 指定代理人
~@$ RX: p authorized capital 法定资本
'E"W;#% authorized clerk 出市员
:nS$cC0x* authorized dealer 认可交易商
u{&#Gci authorized financial institution 认可财务机构
2EiE5@ authorized fund 认可基金
$X ,dQ]M authorized fund house 获授权的基金公司；认可基金公司
TW6F9}'f& authorized institution 认可机构
xmi@
XL@t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gy Ey=@L authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%J L P=( authorized insurer 获授权保险人；获认可承保人
hsHbT^Qm authorized investment 特准投资项目
8Dkq+H93 authorized person 获授权人
weH3\@ authorized representative 获授权代表
>%H(0G# X authorized share capital 法定股本
2 b
K1.BD automated quotation system 自动报价系统
[\ e/xY(4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
JbAmud, 自动交易系统〔香港期货交易所有限公司〕
SQ DfDrYP automatic adjustment mechanism 自动调整机制
rXR!jZ.hi automatic adjustment system 自动调整系统
g OK Automatic Clearing House 自动票据交换所
$`[TIyA9! automatic exchange rates accumulation system 自动化汇率累集系统
DY\~O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
s_}`TejK automatic teller machine [ATM] 自动柜员机
cH6++r autopay 自动转帐
:-Ml?:0_X available assets 可用资产
[@_W -rA available fiscal reserve 现存财政储备
.(99f#2M: available profit 可用利润
d7S?"JpV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&y&HxV average 平均；平均数；海损
r+k g$+% b average basic salary 平均基本薪金
[\qclW;L average consumer expenditure 平均消费开支；一般消费开支
mKs J[)#. average cost 平均成本
~REfr}0 average cost of land production 增辟土地平均成本
[ 2PPa9F average daily turnover 平均每日成交额
HR ;I}J 9 average daily wage rate 平均每日工资率
_2TL>1KZt average expenditure pattern 平均开支模式
24u_}ZQzY average growth rate 平均增长率
_#qfe average net fixed assets 固定资产平均净值
;I?x; lH average of relatives 相对价格平均数
l b;P&V average price 平均价格
E=Vp%08( average propensity to consume 平均消费倾向；一般消费倾向
L1Jn @ average propensity to save 平均储蓄倾向；一般储蓄倾向
us E%e F] average rate 平均率
hHZ'*,9 y average revenue 平均收入；平均收益
nH<#MG BS average stock 平均库存；平均存货
8S7#tb@3 average yearly rent 平均年租
>a&IFi,j avoidance of double taxation 避免双重课税
qw
03] a avoidance of tax 避税
