A:
w j !YY BH A share Ａ股；甲类股份
Lp.dF)C\ abatement of tax 减税；减扣免税额
rE$0a-d2 B ABN AMRO Bank N.V. 荷兰银行
wX Z"}uT<} above-the-line expenditure 线上项目支出；经常预算支出
}$i Kz*nx| above-the-line receipt 线上项目收入；经常预算收入
NX%"_W/W ABSA Asia Limited 南非联合亚洲有限公司
\5M1; absolute change 绝对数值变更
fU x;_GX?
absolute expenditure 实际开支
f8 E,.$> absolute guideline figure 绝对准则数字
?*cr|G$r[ absolute interest 绝对权益
3V=wW{;x absolute order of discharge 绝对破产解除令
%;/?DQU absolute profit margin 绝对利润幅度
Nk?eVJ) absolute value 实值；绝对值
cZC%W!pT absolutely vested interest 绝对既得权益
;O8'vp absorbed cost 已吸收成本；已分摊成本
_}+Aw{7!r absorption 吸收；分摊；合并
xKl\:}Ytp absorption rate 吸收率；摊配率；分摊率
+lC?Vpi^ ACB Finance Limited 亚洲商业财务有限公司
m&vuBb 3 acceptable form of reciprocity 合理的互惠条件
|?A:[C#X acceptable rate 适当利率；适当汇率
RGEgYOO acceptance agreement 承兑协议
Fi)(~ji: acceptance for honour 参加承兑
, /2&HZd acceptor 承兑人；接受人；受票人
=EF Cd=i acceptor for honour 参加承兑人
Lmsc ~~ accident insurance 意外保险
_cvA1Q" Accident Insurance Association of Hong Kong 香港意外保险公会
7<GC{/^T accident insurance scheme 意外保险计划
f[}(E accident year basis 意外年度基准
.>#X *u accommodation 通融；贷款
qofD@\- accommodation bill 通融票据；空头票据
:3b.`s(M accommodation party 汇票代发人
U45kA\[bZ account balance 帐户余额；帐户结余
iq^F?$gFk account book 帐簿
moS0y?N account collected in advance 预收款项
A(eB\qG account current book 往来帐簿
BTc
}Kfae account of after-acquired property 事后取得的财产报告
iX%9$Bft< account of defaulter 拖欠帐目
[[$dPa9 account payable 应付帐款
~Uw;6VXV1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
[s4|+ account receivable 应收帐款
IJ]rVty account receivable report 应收帐款报表
"?%2`*\ account statement 结单；帐单；会计财务报表
Ie4\d2tQ; account title 帐户名称；会计科目
k,eo+qH.Hz accountant's report 会计师报告
5o6X.sC8e Accountant's Report Rules 会计师报告规则
+Tt.5>N accounting and auditing procedure 会计与审计程序；会计与核数程序
GJ5R <f9I Accounting Arrangements 《会计安排》
Upa F>,kM accounting basis 会计基础
sZ x`u+ accounting by Official Receiver 破产管理署署长呈交的帐目
Gg e X Accounting Circular 《会计通告》
( /7b8)g accounting class 会计类别
8
X Qo accounting date 记帐日期；会计结算日期
N j;5iy accounting for money 款项核算
3{)!T;W d
Accounting Officer 会计主任
mW2 D" -s accounting period 会计报告期；会计期
OxQ 5P;O accounting policy 会计政策；会计方针
Yt[LIn-v: accounting practice 会计惯例
8eVy*h2:= accounting principle 会计准则
Q.?(h! )9 accounting record 会计记录
/!?b&N/d) accounting report 会计报告
<?nz> vz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Fr~\ZL Accounting Society of China 中国会计学会
}.a {;{y accounting statement 会计报表
{] bmecz accounting system 会计制度；会计系统
N5c*#lHI accounting transaction 会计事项；帐务交易
m%0_fNSJ accounting treatment 会计处理
uK] -m accounting year 会计年度
+BeA4d 8b accretion 增值；添加
\ ZM5J accrual 应计项目；应累算数目
*I!R0;HT accrual basis 应计制；权责发生制
LC4VlfU accrual basis accounting 应计制会计；权责发生制会计
(gnN </% accrue 应累算；应计
Iprt
ZqiL accrued benefit 应累算利益
[>N#61CV 5 accrued charges 应计费用
:zX^H9'E<( accrued cumulative preference share dividend 应累算的累积优先股股息
,hH c
-%- accrued expenses 应累算费用
p5jR;nOZ%l accrued interest payable 应付利息；应计未付利息
8 :WN@ accrued interest receivable 应收利息；应计未收利息
Ni8% K6]z accrued right 累算权益
B{b?j*fHJ accruing profit 应累算的利润
]0&X[? accumulated fiscal reserve 累积财政储备
[O<F `u"a accumulated profit 累积利润；滚存溢利
)w~1VcnJEp accumulated reserve 累积储备
+m]-) accumulation of surplus income 累积收益盈余
1.M<u)1GU acquired assets 既得资产
xT+# K5 acquisition 收购；购置；取得
:2H]DDg( acquisition cost 购置成本
oKYa ? acquisition expenses 购置费用
`+T 2IPN
acquisition of 100% interest 收购全部股权
yUWc8]9\W acquisition of control 取得控制权
- . o,bg acquisition of fixed assets 购置固定资产
^ , YTQ.O acquisition of shell “买壳”
]?)uYo t acquisition price 收购价
YO-B|f act of God 天灾
w+" E{#N acting partner 执事合伙人
lX%-oRQ/os active market 买卖活跃的市场；交投畅旺的市场；旺市
K>vl o/#! active partner 积极参与的合伙人
ZJW8S active trading 交投活跃
T*mR9 8i actual circulation 实际流通
gm
p Y[ actual cost 实际成本
I{0c nq/ actual expenditure 实际开支；实际支出
tvf5b8(Y- actual income 实际入息；实际收入；实际收益
FAL#p$y} actual market 现货市场
W4$aX5ow$ actual price 现货价；实际价格
>?OUs>}3y2 actual profit 实际利润
Op8Gj
` actual quotation 实盘；实际价位；实际报价
p+<qI~ actual year basis 按实际年度计算
Y[vP] 7- actuals 实货
X3 1%T" actuarial investigation 精算调查
EcX7wrl9x actuarial principle 精算原则
_f8H%Kgk; actuarial report 精算师报告
pY-!NoES Actuarial Society of Hong Kong 香港精算学会
9od c : actuarial valuation 精算师估值
WMnSkO actuary 精算师
8\9W:D@"x ad referendum agreement 暂定协议；有待覆核的协定
4[#)p}V ad valorem duty 从价税；按值征税
p>kny?AJ ad valorem duty system 从价税制
yU f`L=C: ad valorem fee 从价费
E.;Hm ; ad valorem tariff 从价关税
O7_y QQAA additional allowance 额外免税额
k>Fw2!mA^ additional amount for unexpired risk 未过期风险的额外款额
]hy@5Jyh additional assessable profit 补加应评税利润
7[ ='m{{=C additional assessment 补加评税
JL!^R_b&c additional commitment 额外承担
N%'(8%; additional commitment vote 额外承担拨款
kCEo */, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c%O97J.5b additional dependent parent allowance 供养父母额外免税额
{>vgtk J additional provision 额外拨款
?u&|'ASo additional stamp duty 附加印花税
}f_@@#KB? additional tax 补加税罚款；补加税款
#g@4c3um| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$<XQv $YS adjudged bankrupt 被裁定破产
y{<js!au adjudicated bankrupt 裁定破产人
\!jz1`]&{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
7 p\& D? adjudication of bankruptcy 裁定破产；宣告破产
T%9t8?I adjudication of insolvency 裁定无力偿还债务
A@?-"=h} adjusted actual 经调整的实数；调整后的实数
K@DFu5 adjusted current assets 经调整的流动资产；调整后的流动资产
]b >XN8y. adjusted figure 经调整的数字；调整后的数额
)(yaX adjusted liabilities 经调整的负债；调整后的负债
x5xMr .vm adjusted loss 经调整的亏损；调整后的亏损
,SIGfd adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Z_dL@\#| adjusted profit 经调整的利润；调整后的利润
^\ln8!; adjusted surplus 经调整的盈余额；调整后的盈余额
kG9aH Ww adjusted value 经调整的价值；调整后的价值
x!W5'D O adjustment 调整；修订；理算〔保险〕
0FH.=
adjustment centre 调剂中心
yK9EHJ$ adjustment lag 调整过程的时间差距；调整时差
y xT} hMa adjustment mechanism 调整机制
ollVg/z adjustment of loss 亏损调整
zsd<0^
p\{ adjustment process 调整过程；调整程序
/*e<r6 adjustment range 调整幅度
6vTnm4 administered exchange rate 受管制汇率
*kZH~] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/E{tNd^S administration expenses 行政费用
4Ozcs'} administration fee 手续费；行政费
Isvb;VT9L administration in bankruptcy 破产管理
^*UtF9~%n administration order 遗产管理令
R}3th/ qf administrator 管理人；遗产管理人
5]CaWFSmT administrator of the estate 遗产管理人
}#M>CNi'PU admission of debt 债项承认书
uTz>I'f admission of proof 接纳债权证明
5kWzD'!^ advance 放贷款项；垫付款项；预支款项；预付款项
qf ]le] J advance account 暂支帐目；预付款帐户
x[)]u8^A advance compensation 预付补偿金
[e _csQ advance from shareholder 股东垫款
U|.r -$|5P advance pending reimbursement 预支以待日后付还
Y%y
advanced economy 先进经济体系
khT[ advancement 预付；预付财产
LfU? 1:Du advances warrant 垫款令
nFI<Te^) advancing 贷出
=+?OsH
v adverse balance 逆差
EB}~^ aY adverse exchange 逆汇
Ma(Q~G
. advertisement addressed to shareholders 在报章刊登的致股东通告
n"}* C|(k advice for collection 托收通知书
.q:6F*,1M advice of drawing 提款通知书；汇票通知书
lfd-!(tXD advice of payment 付款通知
20haA0s Advisory Committee [Securities and Futures Commission]
4s'%BM-r- 谘询委员会〔证券及期货事务监察委员会〕
G; pmR^ Advisory Committee on Diversification 经济多元化谘询委员会
i eWXr4@: affidavit 誓章；遗产申报誓章
-bSM]86 affidavit of no receipt 述明无收款的誓章
)a' ` affiliate 联号；联营公司；附属公司
3 m-g- affiliated company 附属公司；联号；联营公司
p/7'r affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U H+#Nel+! affordability 负担能力
Sd.Km a African Development Bank [AfDB] 非洲开发银行
v_v>gPl, after-acquired property 事后取得的财产
j` * bz- after-hours dealing 市后交易
ea`6J after-tax profit 税后盈利；税后利润；税后溢利
D^p)` * agency agreement 代理协议
Ly2!(,FB. agency expenses 代理机构的开支
0yMHU[):~ agency fee 代理费
|f1^&97=+ Agency Law 《代理法》
7PUy`H,& agent 代理人；承销人
9 &C8c\Y agent of company 公司代理人
L*4= b
(3 agent's fee 代理人费；经纪费
&m9= q|;m aggregate 总计；总数；总体数字
s[/d}S@ > aggregate amount 总款额；总额
* } Z aggregate assets and liabilities 总体资产与负债
>dw
0@T&p aggregate at constant price 按固定价格计算的总体数字
Vu4L C&q aggregate demand 总需求
)$a6l8
aggregate gross position 总持仓量
-'WR9M?fq aggregate limit 总限额
9PG{>W$M aggregate of salaries tax 合计薪俸税
Qz2jV aggregate performance 总体表现；总体业绩
%Q.M& U aggregate supply 总体供应
ER[$T H& aggregate surplus 总盈余
on5\rY<I:@ aggregate total 整体总额
'0_W< lGB aggregate value 总值；合计价值
X>o*eN aggregated basis 合计基准
a0B%x!y ^ aggregated net chargeable income 合计应课税入息实额
/!6 VP | aggregation 合并计算；合计；总和
Q[ H4l({E aggregation of incomes of husband and wife 夫妇入息合并计算
Uqj$i tqUQ aggregation of property 财产的总和
10r!p: D agio 差价；贴水
IeA/<'U s Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9 o P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*&h]PhY 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
/S^>06{-+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fT?m~W^ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
]+w 27! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hM="9] i. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)MoHY agreement for a settlement 授产协议
GN5* agreement for assignment 转让协议
"Z&_*F.[O agreement for sale 售卖协议；买卖协议
opzlh@R
3 agreement for sale and purchase 买卖协议
k{|> !(Ax agreement for the payment of interest 支付利息协议
=dQF}-{! agreement for the repayment of money 还款协议
JL u$UR4 agreement of reinsurance 再保险协议
b%C7 kL- Agricultural Bank of China 中国农业银行
el< [Ng[ air passenger departure tax 飞机乘客离境税
]1 h9:PF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H3iYE~^# airport tax 机场税
2sEG# /Y= alcohol duty 酒精税
"dYT>w alienation 让与；让渡；转让
heb{i5el alimony 生活费；赡养费
3(* vZ All Ordinaries Index [AOI] 所有普通股指数
z t!> all risks 全险；综合险
h *Mi/\ All Sales Record for Stock Market 《股票市场成交报告》
L$, Kdpj Allied Capital Resources Limited 新联财务有限公司
pk;S"cnk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ds{)p<LpT allocation letter 拨款信件
o JE<}~_k allocation of fund 分配款项；预留款项
1NrNTBI@ allocation of profit 利润分配；溢利分配
KO[T&#y' allocation warrant 拨款令
/:,}hy+U allotment 分配；配股
bpDlFa allotment notice 股份配售通知；配股通知
3YUF\L]yyw allotment of shares 股份分配
)!
k l: allowable 可获宽免；免税的
\,!Qo*vj allowable business loss 可扣除的营业亏损
"0z4mQ}>N allowable expenses 可扣税的支出
2@N-#x ' allowance 免税额；津贴；备抵；准备金
Q
} 0_}W allowance for debts 债项的免税额
iUqD>OV allowance for depreciation by wear and tear 耗损折旧免税额
(~" #=fs.L allowance for funeral expenses 殡殓费的免税额
H>-{.E1bG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1@~ 1vsJ allowance for repairs and outgoings 修葺及支出方面的免税额
jPc,+? allowance to debtor 给债务人的津贴
mMCd alteration of capital 资本更改
(d .M} G alternate trustee 候补受托人
fP\*5|7%R amalgamation 合并
_ vAc/_ N ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
OU?.}qc<wE ambit of charges 征税范围；收费范围
C_h$$G{S( amended valuation 经修订的估值
_0iV6Bj American Commodities Exchange 美国商品交易所
=66'33l2 American Express Bank Limited 美国运通银行
_X{ GZJm American Stock Exchange 美国证券交易所
*A0d0M]cg amortization 摊销
LGYg@DR amount due from banks 存放银行同业的款项
, $cpm =1 amount due from banks abroad 存放海外银行同业的款项
idjk uB(6 amount due from holding companies 控股公司欠款
hw B9N amount due from local banks 存放本港银行同业的款项
y (%y'xBP amount due to banks 银行同业的存款
@$ ~;vS amount due to banks abroad 海外银行同业的存款
b
| ijkys amount due to holding companies 控股公司存款
z6Nz)$!_i amount due to local banks 本港银行同业的存款
Y44[2 :m amount due to outport banks 外埠银行同业的存款
L3*HgkQQ amount for note issue 发行纸币的款额
iBY16_q amount of bond 担保契据的款额
m:9|5W amount of consideration 代价款额
Xhpcu1nA amount of contribution 供款数额
aR)w~s\6 amount of indebtedness 负债款额
DX/oHkLD' amount of principal of the loan 贷款本金额
UhU"[^YO amount of rates chargeable 应征差饷数额
X#fjIrn amount of share capital 股本额
7GJcg7s*T amount of sums assured 承保款额
py wc~dWvz amount of variation 变动幅度
7gRR/&ZK amount of vote 拨款数额
6|4ID" amount payable 应付款额
D jvPeX amount receivable 应收款额
$ qR@ ;= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
c1
j@*6B analysis 分析
1c*;Lr.K ancillary risk 附属风险
G#1W":|` annual account 周年帐目；周年帐目报表；年度决算；年结
kR8,E 6Up annual accounting date 年结日期
n.G.f bO annual allowance 每年免税额；年积金；年度津贴；年津
xiqeKoAD annual balance 年度余额
#[Rs &$vQm annual disposable income 每年可动用收入
64 Tb,AL_ annual estimates 周年预算
@yF >=5z: annual fee 年费
V \/Qik{h annual general meeting 周年大会
+&<k}Mz annual growth rate 年增率；每年增长率
I*n]8c annual long-term supplement 长期个案每年补助金
tHr4/
annual pensionable emolument 可供计算退休金的年薪
[i_evsUj? annual report 年报
`w)yR>lqh Annual Report on the Consumer Price Index 《消费物价指数年报》
)&%Y{a# annual return 周年报表；周年申报表；每年报税表格
4,BJK`{ Annual Return Rules 《周年报表规则》
1yFIIj:^| annual review of consumer prices 每年消费物价回顾
%Nx,ZD@ annual roll-forward basis 逐年延展方式
&
s:\t L annual salary 年薪
(&X/ n=UI annual statement 年度报表；年度决算表
7W>(T8K X\ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
^4et;
F% annuitant 年金受益人
i9T<(sdK+ annuity 年金
R^"mGe\LL annuity contract 年金合约
Q( 4~r+ annuity on human life 人寿年金
0:c3a q&u antecedent debt 先前的债项
Qkc 9X0J! ante-dated cheque 倒填日期支票
0 1NP anticipated expenditure 预期开支
xE!b) @>S anticipated net profit 预期纯利
}nSu7)3$B anticipated revenue 预期收入
YeB C6`7y anti-inflation measure 反通货膨胀措施
er>{#8 P anti-inflationary stance 反通货膨胀立场
R/2L9 Lcv apparent deficit 表面赤字
rERtOgi apparent financial solvency 表面偿债能力
Ta KCN apparent partner 表面合伙人
0|4R8Dh*- application for personal assessment 个人入息课税申请书
LOgB_$9_3 application of fund 资金应用
,3 )JZM application to release as liquidator and to destruct the books of accounts and documents
0
eOdE+ 申请免除清盘人职务及毁灭帐簿与文件
ol_&epG;ST appointed actuary 委任精算师
}Fu2%L> appointed auditor 委任核数师；委任审计师
77 ?TRC appointed trustee 委任的受托人
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appointer 委任人
U)z1RHP|z apportioned pro rata 按比例分摊
$A(3-n5 = apportionment 分配；分摊
|6`7kb;p Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]!@!qp@ apportionment formula 分摊方程式
~0vNs2D,S apportionment of estate duty 遗产税的分摊
:rvBx" appraisal 估价；评估
U/7j K40 appreciable growth 可观增长
5+)_d%v=6! appreciable impact 显着影响
\;" S>dg appreciable increase 可观增长
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[ appreciation 增值；升值
-3XnUGK appreciation against other currencies 相对其他货币升值
LBcqFvj{& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uLN.b339 appreciation tax 增值税
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7P appropriation 拨款；拨用；拨付
#;"lBqxY` appropriation account 拨款帐目
m # ^).+ Appropriation Bill 拨款法案
zaE !=-U appropriation-in-aid system 补助拨款办法
;!m_RQPFF approved assets 核准资产
YIYuqtnSJ approved basket stock 认可一篮子证券
+H!aE} approved budget 核准预算
\<b42\a} approved charitable donation 认可慈善捐款
v/`#Gu^P approved charitable institution 认可慈善机构
`oE .$~' approved currency 核准货币；认可货币
"2 I{T approved estimates 核准预算
B^x}=Z 4 approved estimates of expenditure 核准开支预算
&2W`dEv]? approved overseas insurer 核准海外保险人
BU^ E68?G approved overseas trust company 核准海外信托公司
WVL\|y728s approved pooled investment fund 核准汇集投资基金
o:Tpd 0F approved provident fund scheme 认可公积金计划
@9MrTP approved provision 核准拨款
"3?:,$* approved redeemable share 核准可赎回股份
jgw+c3^R_ approved regional stock 认可地区性证券
ITjg]taD approved retirement scheme 认可退休金计划
LM".]f!, approved subordinated loan 核准附属贷款
z'EphL7r arbitrage 套戥；套汇；套利
SLu d}|f;o arbitrageur 套戥者；套汇者
&Fch{%S> arbitrary amount 临时款项
}i\_`~ arrangement 措施；安排；协定
?:RW He.P arrears 欠款
a +n?y)u arrears of pay 欠付薪酬
Z g >!5{T arrears of revenue 逾期未收税款；逾期未收的帐项
TI3@/SB> articles of association 组织章程；组织细则；组织章程细则
)/t= g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QST-!`]v ascertainment of profit 确定利润
bj 0-72V "Asia Clear" “亚洲结算系统”
SJ:Wr{ Or3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E%)3{# .z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~ &_BT`a Asian Development Fund [ADF] 亚洲发展基金
'S; l" Asian dollar bond 亚洲美元债券
jiLt *>I Asian dollar market 亚洲美元市场
6 ;}F Z Asian dollar rate 亚洲美元利率
`Zz;[<*< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Eb\SK" 8 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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?YSAD1 asked price 沽盘；喊价；索价；卖方报价
b_oUG _B3] assessable income 应评税入息
1?T^jcny:M assessable loss 应评税亏损
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Jb!f& assessable profit 应评税利润
,SoqVboRl assessable value 应评税值
xA"7a assessed profit 估定利润
#^< Rx{ assessed value 经评估价值
C.{z+ assessment 评税；评定；估价；评税单
+?bOGUik assessment number 评税编号；估价编号
4B@L<Rl{\ assessment of additional tax 补加税评税
iYzm<3n? assessment of performance 业绩评估；实绩评价
1V 2"sE Assessor 评税主任
Pb@9<N Xm' asset price bubbles 资产价格泡沫
.tRWL! asset-backed securities 具资产保证的证券
o2NU~ U b assets accretion 资产增值
4 O~zkg assets and liabilities 资产与负债
Klk[ h assets betterment statement 资产递增表；资产改进表
P/h IJV[ assets lending 实物放款；有抵押贷款
pL)o@-k#% assets of the company passing on the death 死者去世时转移的公司资产
28PT1 9& assets pledged as security for liabilities 用作负债抵押的资产
-<WQ>mrB& assets portfolio 资产投资组合
EX^j^# N assets price 资产价格
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7 i assets quality 资产质素
bZ*J]1y(. assets realization 资产变现
Ue)8g# assets refinancing arrangement 资产再集资安排
Z,m;eCLG] assets securitization 资产证券化
2x&mJ}o#k assets situated outside Hong Kong 在香港以外地方的资产
` O|PP3S assets stripping 削减资产；拆卖资产
HX:rVHY assets value 资产值
fo30f =^Gi assignee 承让人
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q o assignment 转让；转让书；转让契
Wo+'j $k assignment of interest 权益转让
:svRn9_8H assignment of letters patent and trade mark 专利证书及商标转让
AT4G] pT assignment of property 物业转让；物业转让书
_4jRUsvjY assignment right 转让权
4RV5:&ALLS assignor 转让人
W{2(f b associate 有联系的人；有关连人士；相联者；合伙人；联系人
S+EC!;@Xg Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ju "*>66 associate member 附属会员
5w+X associated body corporate 相联法人团体
Dpa PRA)x associated company 相联公司；联属公司
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associated corporation 相联法团
jP9)utEm6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$pm5G} . 公认会计师公会〔英国〕
"e\:Cq>\ Association of Futures Exchange Brokers 香港期货经纪协会
#{8n< sE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RRGCO+ )* association of underwriters 承保人组织
7#B pGQJQ assumption of control 接管
c`(] j
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'S' assurance of interest 权益的转易
C 4 & 1M at 19XX price 按一九ＸＸ年价格计算
/M;A)z at a discount 按赔价计算；按贴水价格计算；打折扣
W=$ d|*$ at a premium 按溢价计算；按升水价格计算
' bpx at call 通知付款；按通知
MDCK@?\ at constant market price 按固定市价计算
C=6 Vd at constant price 按固定价格计算
jz_\B(m9% at cost 按成本计算
N!}r (Dd* at current market price 按当时市价计算；按现时市价计算
d!%:Ok at current price 按当时价格计算；按现时价格计算
7Xu.z9y at factor cost 按要素成本计算；按生产要素成本计算
)kSE5|:pi at money-of-the-day price 按付款当日价格计算
Jm|eZDp at or better 按指定或较佳价位〔买卖指令〕
W`KRaL0^ at par 按面值计算；平价
OA?? fb, b at sight 见票即付
Wv]NFHe# at the close 按收市盘
U!L< v!$ at the opening 按开市盘
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|E` attestation 见证；见证条款
RSLM O8 at-the-money option 平价期权
u:Q_XXT5 attorney 受权人；受托代表人
TlD) E attornment 新拥有人承认书
VemgG)\ attributable profit 可归属利润
w 6M EY"<L attributable share value 可归属股份价值
5sD\4 g)HK Auckland Stock Exchange 奥克兰证券交易所
R!i9N'gGG( auction 拍卖
6_a42# auctioneer 拍卖商
U[1Ir92: audit 审计；核数
mJaWzR Audit Commission 审计署
G!J{$0. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
aO9a G*9T 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〕
~G!>2 +L audit review 帐目审查
CY&Z*JI"'B Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G'/36M@ audited account 审计帐目；经审计的帐目
D S,"^K audited annual account 经审计的周年帐目
5+<<:5_6l audited balance sheet 经审计的资产负债表
A`|OPi) auditor 核数师；核数主任；审计师
=IH z@CU auditor's certificate 核数师证明书；审计师证明书
/`Y HPeXu auditor's report 核数师报告；审计师报告
sEj?,1jk Aussie bond 澳元债券
}VlX!/42 austerity budget 紧缩预算
~ l~ai>/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$*ujX,} xG Australia All Ordinaries Index 澳洲所有普通股票指数
Sq,ZzMw Australian Dollar [AUD] 澳元
__\Tv>Y Australian Options Market 澳大利亚期权市场
**L . !/ Australian Securities Commission 澳洲证券事务监察委员会
+@wa?" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;6g &_6 Australian Stock Exchange 澳大利亚证券交易所
SG1fu<Q6J Austrian Schilling [ATS] 奥地利先令
(^-i[aJY authentication 认证；鉴证
lLy^@s authority to purchase 委托购买证；委购书
SqL8MKN) authorization 认可；核准；授权；授权书
JHpaDy* authorization by direction 指示授权
-7:J#T/\ authorization by instruction 指令授权
iV5x-G` authorization by warrant 令状授权
u|l]8T9L authorization of unit trust 单位信托的认可
`a}!t=~#w authorized agent 指定代理人
Ur`Ri? authorized capital 法定资本
+$Q33@F5l authorized clerk 出市员
Xk[;MZ[ authorized dealer 认可交易商
y#HDJ=2 authorized financial institution 认可财务机构
OHixOI$O authorized fund 认可基金
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HOLz"! authorized fund house 获授权的基金公司；认可基金公司
- g'[1 authorized institution 认可机构
(Hqy^EOZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W)^0~[`i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
tZR%s authorized insurer 获授权保险人；获认可承保人
Nq|b$S [4 authorized investment 特准投资项目
$ qk2! authorized person 获授权人
Ay ZL( authorized representative 获授权代表
#% PnZ
/ authorized share capital 法定股本
mF\r]ovVm automated quotation system 自动报价系统
MY1 1 5% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(rV#EA+6[` 自动交易系统〔香港期货交易所有限公司〕
6XPf0G l automatic adjustment mechanism 自动调整机制
X_Vj&{ automatic adjustment system 自动调整系统
yD|He*$S Automatic Clearing House 自动票据交换所
.^BL7 automatic exchange rates accumulation system 自动化汇率累集系统
/*DC`,q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
u!TVvc automatic teller machine [ATM] 自动柜员机
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&[=,R0 @ autopay 自动转帐
]F[ V6`H available assets 可用资产
A7!!kR": available fiscal reserve 现存财政储备
-}nTwx:|5u available profit 可用利润
N0EJHS,>e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8Qtd, average 平均；平均数；海损
^W-03 average basic salary 平均基本薪金
"I.PV$Rxl average consumer expenditure 平均消费开支；一般消费开支
|7XV! D!\g average cost 平均成本
:|i jCg+ average cost of land production 增辟土地平均成本
V $O{s~@ti average daily turnover 平均每日成交额
FFGG6r average daily wage rate 平均每日工资率
?0HPd5=<v average expenditure pattern 平均开支模式
jFYv4!\ju average growth rate 平均增长率
|pB [g> ~V average net fixed assets 固定资产平均净值
o 'S& YD average of relatives 相对价格平均数
NYb eIfL average price 平均价格
i}mvKV?!|1 average propensity to consume 平均消费倾向；一般消费倾向
<a_Q1 l average propensity to save 平均储蓄倾向；一般储蓄倾向
pq0F!XmU average rate 平均率
yj! 4L &A average revenue 平均收入；平均收益
p7y8/m\6 average stock 平均库存；平均存货
_B4H"2}[Y average yearly rent 平均年租
Qx,jUL#2 avoidance of double taxation 避免双重课税
*3 _@#Uu7 avoidance of tax 避税
