A:
P(!%P p A share Ａ股；甲类股份
^kk e abatement of tax 减税；减扣免税额
$>T (31)c ABN AMRO Bank N.V. 荷兰银行
&eb8k2S above-the-line expenditure 线上项目支出；经常预算支出
s>)?MB*vb above-the-line receipt 线上项目收入；经常预算收入
h; 6G~D ABSA Asia Limited 南非联合亚洲有限公司
fw5+eTQ^ absolute change 绝对数值变更
vSR5F9 absolute expenditure 实际开支
mkq246<D~ absolute guideline figure 绝对准则数字
v l~HV8MAv absolute interest 绝对权益
"wCx]{Di absolute order of discharge 绝对破产解除令
u$FL(m4 absolute profit margin 绝对利润幅度
>7r% k,` absolute value 实值；绝对值
#/5eQ TBD absolutely vested interest 绝对既得权益
vdigw.=z absorbed cost 已吸收成本；已分摊成本
,w
f6gmh8 absorption 吸收；分摊；合并
V.ET uS; absorption rate 吸收率；摊配率；分摊率
R@#xPv4o% ACB Finance Limited 亚洲商业财务有限公司
eVd:C8q acceptable form of reciprocity 合理的互惠条件
WcY $=\7 acceptable rate 适当利率；适当汇率
P)Rq\1: acceptance agreement 承兑协议
Q.fUpa v acceptance for honour 参加承兑
Q5A,9ovNZ acceptor 承兑人；接受人；受票人
_5S||TuN S acceptor for honour 参加承兑人
[930=rF* accident insurance 意外保险
N) PkE>%X Accident Insurance Association of Hong Kong 香港意外保险公会
9z `72( accident insurance scheme 意外保险计划
.<Ays? accident year basis 意外年度基准
?vFtv}@\ accommodation 通融；贷款
eaDR-g" accommodation bill 通融票据；空头票据
mDk6@Gd@U accommodation party 汇票代发人
{pdPp|YDZ- account balance 帐户余额；帐户结余
hl0\$ account book 帐簿
;N Q}c"9 account collected in advance 预收款项
'<QFf account current book 往来帐簿
o_BRsJy account of after-acquired property 事后取得的财产报告
u}P:9u&h6X account of defaulter 拖欠帐目
dc0&*/`: account payable 应付帐款
^rd%{ 6m account payee only [A/C payee only] 只可转帐；存入收款人帐户
GQjwr( account receivable 应收帐款
Vl3-cW@p account receivable report 应收帐款报表
Z>l|R C account statement 结单；帐单；会计财务报表
X"9N < )C account title 帐户名称；会计科目
~dzD7l G6 accountant's report 会计师报告
]~~G<Yh:= Accountant's Report Rules 会计师报告规则
g W_E accounting and auditing procedure 会计与审计程序；会计与核数程序
)!U@:x\K Accounting Arrangements 《会计安排》
=[z P accounting basis 会计基础
= l:k($%% accounting by Official Receiver 破产管理署署长呈交的帐目
L)4~:f)B Accounting Circular 《会计通告》
@t0T+T3 accounting class 会计类别
|Qcj +HH. accounting date 记帐日期；会计结算日期
UFLx'VX d accounting for money 款项核算
`PUxR8y Accounting Officer 会计主任
HCCq9u s accounting period 会计报告期；会计期
/ !y~Q|<|= accounting policy 会计政策；会计方针
~2 nt33" accounting practice 会计惯例
SurreD<x accounting principle 会计准则
?:&2iW7z accounting record 会计记录
y4r?M8]"r accounting report 会计报告
!X||ds Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^I yYck'y+ Accounting Society of China 中国会计学会
u'k+t`V& accounting statement 会计报表
59p'U /| accounting system 会计制度；会计系统
IG7,- 3 accounting transaction 会计事项；帐务交易
+SE \c accounting treatment 会计处理
@. c[z D accounting year 会计年度
^vTx%F accretion 增值；添加
mkfDDl2 GP accrual 应计项目；应累算数目
[qxU
\OSC accrual basis 应计制；权责发生制
Vf.*!`UH accrual basis accounting 应计制会计；权责发生制会计
F=a accrue 应累算；应计
O jNOvh&N accrued benefit 应累算利益
~d3@x\I? accrued charges 应计费用
,CN (;z) accrued cumulative preference share dividend 应累算的累积优先股股息
m`):= ^nC accrued expenses 应累算费用
^Bo'87!. accrued interest payable 应付利息；应计未付利息
+FAxqCkA accrued interest receivable 应收利息；应计未收利息
C <(qk _ accrued right 累算权益
zbr^ul r accruing profit 应累算的利润
<6s@eare8 accumulated fiscal reserve 累积财政储备
{$5g29 accumulated profit 累积利润；滚存溢利
w{u,YM(Q accumulated reserve 累积储备
3)L#V
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=CD.pw)B1 acquired assets 既得资产
q#I'@Jbj acquisition 收购；购置；取得
iBtG@M acquisition cost 购置成本
gs7_Q acquisition expenses 购置费用
Om;aE1sW acquisition of 100% interest 收购全部股权
Rkp
+}@Y_ acquisition of control 取得控制权
Bo14t*( acquisition of fixed assets 购置固定资产
Kv9FqrDj acquisition of shell “买壳”
kM[!UOnC!< acquisition price 收购价
$0 6('Hg& act of God 天灾
4)>UTMF acting partner 执事合伙人
^FQn\, active market 买卖活跃的市场；交投畅旺的市场；旺市
3aB E[ active partner 积极参与的合伙人
~kj96w4eAR active trading 交投活跃
?m+];SJk actual circulation 实际流通
wjZ Q.T! actual cost 实际成本
B2* 7H actual expenditure 实际开支；实际支出
XA(.O|VZ actual income 实际入息；实际收入；实际收益
+> d ;%K actual market 现货市场
>8x)\'w actual price 现货价；实际价格
HG< z,gE
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-T i<H9OV actual quotation 实盘；实际价位；实际报价
C9! FnvH actual year basis 按实际年度计算
`p1B58deC actuals 实货
l' M/et{: actuarial investigation 精算调查
$7]?P;$ actuarial principle 精算原则
U;*t5l actuarial report 精算师报告
c~ vql4 Actuarial Society of Hong Kong 香港精算学会
1 0.Z Bfn actuarial valuation 精算师估值
r NKeY48 \ actuary 精算师
AWP grv / ad referendum agreement 暂定协议；有待覆核的协定
S8+l!$7 ad valorem duty 从价税；按值征税
ya5HAs ad valorem duty system 从价税制
Iz83T9I& ad valorem fee 从价费
Q`6hJgyL ad valorem tariff 从价关税
$tX W / additional allowance 额外免税额
N$v_z>6Z additional amount for unexpired risk 未过期风险的额外款额
_L` uC jA additional assessable profit 补加应评税利润
u^B! 6Sj8 additional assessment 补加评税
Y 0 -?"R8 additional commitment 额外承担
+ ?ZP3vgGA additional commitment vote 额外承担拨款
%`K{0b additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Hmk xE additional dependent parent allowance 供养父母额外免税额
x7G)^ additional provision 额外拨款
7=yjd)Iy9m additional stamp duty 附加印花税
dtTfV.y4w additional tax 补加税罚款；补加税款
]Hq,Pr_+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[i.c;'Wy/ adjudged bankrupt 被裁定破产
W`c$2KS?DO adjudicated bankrupt 裁定破产人
6rWq
hIaI adjudication fee 裁定费；评定印花税额手续费；评估契据费
R,["w9 8a adjudication of bankruptcy 裁定破产；宣告破产
)V+/@ 4 adjudication of insolvency 裁定无力偿还债务
\ykA7Y% adjusted actual 经调整的实数；调整后的实数
6d6Dk>(V adjusted current assets 经调整的流动资产；调整后的流动资产
K7.ayM 0 adjusted figure 经调整的数字；调整后的数额
&/2+'wCp5 adjusted liabilities 经调整的负债；调整后的负债
Gc*=n*@^K adjusted loss 经调整的亏损；调整后的亏损
DfU= i'R adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
!fd>wvJ,: adjusted profit 经调整的利润；调整后的利润
GA`
bWl adjusted surplus 经调整的盈余额；调整后的盈余额
r..f$FF)\ adjusted value 经调整的价值；调整后的价值
;($xAAR adjustment 调整；修订；理算〔保险〕
9z{g3m70@ adjustment centre 调剂中心
tS5J{j>T adjustment lag 调整过程的时间差距；调整时差
ZR%$f- adjustment mechanism 调整机制
/ueOc<[8" adjustment of loss 亏损调整
(UhJ Pco" adjustment process 调整过程；调整程序
}EHL
}Q adjustment range 调整幅度
BzH0"xq^ administered exchange rate 受管制汇率
_TmKn!Jw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E(_k#X administration expenses 行政费用
Rq e|7/As administration fee 手续费；行政费
@%*@Rar administration in bankruptcy 破产管理
n%RaEL administration order 遗产管理令
>?)_, KL administrator 管理人；遗产管理人
:xq{\ "r administrator of the estate 遗产管理人
"VHT5k admission of debt 债项承认书
~`^kP. () admission of proof 接纳债权证明
BB9eQ:
xO advance 放贷款项；垫付款项；预支款项；预付款项
$ cuBd advance account 暂支帐目；预付款帐户
1{]S[\F] advance compensation 预付补偿金
^+-]V9?+ advance from shareholder 股东垫款
[{ #T N advance pending reimbursement 预支以待日后付还
%C #Ps advanced economy 先进经济体系
#`= >Mza advancement 预付；预付财产
6/Yo0D>M$ advances warrant 垫款令
4+nZ4a>LH? advancing 贷出
|+JO]J#bc adverse balance 逆差
p,|)qr:M adverse exchange 逆汇
R/fE@d2~In advertisement addressed to shareholders 在报章刊登的致股东通告
u r Q vJ advice for collection 托收通知书
]Ol
w6W?% advice of drawing 提款通知书；汇票通知书
6(t'B!x advice of payment 付款通知
CS* lk !C Advisory Committee [Securities and Futures Commission]
[`E_/95 谘询委员会〔证券及期货事务监察委员会〕
[Mc H l1a Advisory Committee on Diversification 经济多元化谘询委员会
?/5<}W#7} affidavit 誓章；遗产申报誓章
xluA jOQ6 affidavit of no receipt 述明无收款的誓章
hVT>HER affiliate 联号；联营公司；附属公司
J#4pA{0 1w affiliated company 附属公司；联号；联营公司
\I/"W#\SJo affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=jpRv<X|, affordability 负担能力
0)\(y African Development Bank [AfDB] 非洲开发银行
;{&4jcV* after-acquired property 事后取得的财产
Y*A y=@z=y after-hours dealing 市后交易
",[ /pb after-tax profit 税后盈利；税后利润；税后溢利
bF*Kb"!CF agency agreement 代理协议
kB5y}v.3 S agency expenses 代理机构的开支
P s|[ agency fee 代理费
#K$0%0=M Agency Law 《代理法》
}weE^9GiJ agent 代理人；承销人
7@ y}J5, agent of company 公司代理人
LkK[,Qj agent's fee 代理人费；经纪费
zL50|U0H aggregate 总计；总数；总体数字
r8N)]Hs ZH aggregate amount 总款额；总额
)ezkp%I5D aggregate assets and liabilities 总体资产与负债
nygeR|:\ aggregate at constant price 按固定价格计算的总体数字
vl}}h%BC aggregate demand 总需求
5 3pfo:1' aggregate gross position 总持仓量
pNuU{:9 B0 aggregate limit 总限额
nehk8+eV_ aggregate of salaries tax 合计薪俸税
F.(e}EMyNh aggregate performance 总体表现；总体业绩
n!~QC aggregate supply 总体供应
J8@+)hn aggregate surplus 总盈余
`:m=rT_ aggregate total 整体总额
PR(KDwsT&l aggregate value 总值；合计价值
M&",7CPD(1 aggregated basis 合计基准
*Sbc
8Y aggregated net chargeable income 合计应课税入息实额
SX =^C aggregation 合并计算；合计；总和
=%> E8)Jb aggregation of incomes of husband and wife 夫妇入息合并计算
jJ@@W~/)B aggregation of property 财产的总和
R f>V] R agio 差价；贴水
rTJU)4I^h Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
`'mRGz7t Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v$ q\3#5|' 《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》
^ yF
Wvfh4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:x3DuQP 《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》
tpeMq - Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{- MhhRa5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@Xh8kvc81 agreement for a settlement 授产协议
-cZuP7oA
agreement for assignment 转让协议
z5<&}Vh;P agreement for sale 售卖协议；买卖协议
%wu,c e]* agreement for sale and purchase 买卖协议
V 1G5Kph agreement for the payment of interest 支付利息协议
"
;8kKR agreement for the repayment of money 还款协议
@8:c3 (! agreement of reinsurance 再保险协议
=KnHa.% Agricultural Bank of China 中国农业银行
Q' ib7R;V, air passenger departure tax 飞机乘客离境税
Zw/??Tq b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{+kWK;1 airport tax 机场税
L+lye Ir' alcohol duty 酒精税
@Y(7n/*
alienation 让与；让渡；转让
]^a{?2 ei alimony 生活费；赡养费
KO}TCa All Ordinaries Index [AOI] 所有普通股指数
^Ga_wJP8S all risks 全险；综合险
TC:t!: All Sales Record for Stock Market 《股票市场成交报告》
4zBcq<R7 Allied Capital Resources Limited 新联财务有限公司
#0#6e T{- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
l a]Zk allocation letter 拨款信件
SokU9n! allocation of fund 分配款项；预留款项
3rX8H`R allocation of profit 利润分配；溢利分配
`@:k*d allocation warrant 拨款令
,S, R6#3G allotment 分配；配股
0d`l ugf allotment notice 股份配售通知；配股通知
aKRnj!4z allotment of shares 股份分配
#X5Tt ; allowable 可获宽免；免税的
N$ 2I z allowable business loss 可扣除的营业亏损
vDc&m allowable expenses 可扣税的支出
ry* 9 allowance 免税额；津贴；备抵；准备金
q'b iTn]2 allowance for debts 债项的免税额
=_2(S 6~ allowance for depreciation by wear and tear 耗损折旧免税额
N$Tzxs allowance for funeral expenses 殡殓费的免税额
(Fk&~ /SP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V0F1X s` allowance for repairs and outgoings 修葺及支出方面的免税额
_.,"`U; H allowance to debtor 给债务人的津贴
n!NA}Oa alteration of capital 资本更改
Zzr alternate trustee 候补受托人
n0 ^3F1Z amalgamation 合并
[ID#P Ule ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-#AO4xpI ambit of charges 征税范围；收费范围
eN<?rVZl amended valuation 经修订的估值
Mt12 1Q&" American Commodities Exchange 美国商品交易所
oT}Sh4Wt. American Express Bank Limited 美国运通银行
q }9n. American Stock Exchange 美国证券交易所
G)9`Qn amortization 摊销
K*j1Fy: amount due from banks 存放银行同业的款项
O0mQHpi: amount due from banks abroad 存放海外银行同业的款项
xT+@0?| F amount due from holding companies 控股公司欠款
"+4r4 amount due from local banks 存放本港银行同业的款项
#Z_f/@b amount due to banks 银行同业的存款
ADA* w 1 amount due to banks abroad 海外银行同业的存款
>LEp EMJ\ amount due to holding companies 控股公司存款
S?~/
V ] amount due to local banks 本港银行同业的存款
7{f{SIB amount due to outport banks 外埠银行同业的存款
;, u7) amount for note issue 发行纸币的款额
u$x'P <b amount of bond 担保契据的款额
M; @/697G amount of consideration 代价款额
`{J(S'a` amount of contribution 供款数额
]#$r TWMl' amount of indebtedness 负债款额
0Jm)2@ amount of principal of the loan 贷款本金额
NX<Q}3c C amount of rates chargeable 应征差饷数额
n(Ry~Xu _ amount of share capital 股本额
I {u+=0^Y amount of sums assured 承保款额
o7:"Sl2AD amount of variation 变动幅度
^c>ROpic amount of vote 拨款数额
AiV1
vD ` amount payable 应付款额
X,+N/ nku amount receivable 应收款额
: DBJ2n Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8PW3x-+ analysis 分析
sH)40QmO{ ancillary risk 附属风险
]LSlo593 annual account 周年帐目；周年帐目报表；年度决算；年结
I;?np annual accounting date 年结日期
mC`U"rlK~ annual allowance 每年免税额；年积金；年度津贴；年津
9
J~KM=p annual balance 年度余额
x[YW 3nF annual disposable income 每年可动用收入
,V=]QHcg annual estimates 周年预算
OV $ |!n annual fee 年费
dxWG+S annual general meeting 周年大会
\MmKz^tO annual growth rate 年增率；每年增长率
p!cNn7{; annual long-term supplement 长期个案每年补助金
t3aDDu annual pensionable emolument 可供计算退休金的年薪
L>2gx $f annual report 年报
4:XVu Annual Report on the Consumer Price Index 《消费物价指数年报》
kS(v|d annual return 周年报表；周年申报表；每年报税表格
G%fNGQwT Annual Return Rules 《周年报表规则》
K db:Q 0B annual review of consumer prices 每年消费物价回顾
^g N?Io annual roll-forward basis 逐年延展方式
_ ~E_#cNn annual salary 年薪
0Y ld!L annual statement 年度报表；年度决算表
ltG|#( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
&0@AM_b annuitant 年金受益人
?rububDT{ annuity 年金
::G0v annuity contract 年金合约
7
[?]DyOf annuity on human life 人寿年金
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: antecedent debt 先前的债项
gS ^Y? ante-dated cheque 倒填日期支票
\ >|:URnD anticipated expenditure 预期开支
C Z/:(sOJ anticipated net profit 预期纯利
fhQ}Z%$ anticipated revenue 预期收入
AU
H_~SY anti-inflation measure 反通货膨胀措施
H- Or anti-inflationary stance 反通货膨胀立场
YU% U apparent deficit 表面赤字
L )/^%/! apparent financial solvency 表面偿债能力
WEugm603 apparent partner 表面合伙人
,[ M^rv application for personal assessment 个人入息课税申请书
r*4@S~; application of fund 资金应用
[5jXYqD=vj application to release as liquidator and to destruct the books of accounts and documents
1FmqNf:V7I 申请免除清盘人职务及毁灭帐簿与文件
eop7=!`-~~ appointed actuary 委任精算师
C2Af$7c appointed auditor 委任核数师；委任审计师
Qx}hiv/ appointed trustee 委任的受托人
X0gWTs appointer 委任人
3!KEk?I] apportioned pro rata 按比例分摊
}Fgp*x-G apportionment 分配；分摊
,zH\&D $>u Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N'RUtFqj apportionment formula 分摊方程式
R//S(eU68\ apportionment of estate duty 遗产税的分摊
&dI;o$t appraisal 估价；评估
Y^J/jA0\B appreciable growth 可观增长
-&_;x&k
/ appreciable impact 显着影响
(e6KSRh2fF appreciable increase 可观增长
_'DZoOH|VE appreciation 增值；升值
iQ_^MzA appreciation against other currencies 相对其他货币升值
} {m.\O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g|V0[Hnq6 appreciation tax 增值税
wDS(zG appropriation 拨款；拨用；拨付
(
G# W6 appropriation account 拨款帐目
a$P$Ngi?S Appropriation Bill 拨款法案
|+(Hia,X appropriation-in-aid system 补助拨款办法
]k.'~ Syz approved assets 核准资产
QDJ:LJz\ approved basket stock 认可一篮子证券
,*'aH z approved budget 核准预算
#`{L_n$c approved charitable donation 认可慈善捐款
j+>&~ approved charitable institution 认可慈善机构
-
-H%FYF` approved currency 核准货币；认可货币
:~+m9 r approved estimates 核准预算
qz /d6-0" approved estimates of expenditure 核准开支预算
K
yFR;.F- approved overseas insurer 核准海外保险人
joJ:* oL approved overseas trust company 核准海外信托公司
"?TKz:9r approved pooled investment fund 核准汇集投资基金
#sp8 !8|y approved provident fund scheme 认可公积金计划
H?<c eK'e approved provision 核准拨款
B(|dT66K approved redeemable share 核准可赎回股份
)MJ y approved regional stock 认可地区性证券
GjvTYg~ approved retirement scheme 认可退休金计划
(dVrGa54 approved subordinated loan 核准附属贷款
0] $5jW6] arbitrage 套戥；套汇；套利
2k3 yf_N arbitrageur 套戥者；套汇者
U/I+A|S[ arbitrary amount 临时款项
X mX
.)h'Y arrangement 措施；安排；协定
$y&1.caMa arrears 欠款
[E/}-m6g arrears of pay 欠付薪酬
qQ "O;_ arrears of revenue 逾期未收税款；逾期未收的帐项
A i lfeHG articles of association 组织章程；组织细则；组织章程细则
$*i"rl JC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_ 0Ced& i ascertainment of profit 确定利润
bB|P`l L "Asia Clear" “亚洲结算系统”
"sU ~| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=C.WM*= ' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z("Fy Asian Development Fund [ADF] 亚洲发展基金
9K` uGu Asian dollar bond 亚洲美元债券
!~~j&+hK\ Asian dollar market 亚洲美元市场
gC qQ~lWZ Asian dollar rate 亚洲美元利率
Jf=$h20x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
CuD ^@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GBsM?A: asked price 沽盘；喊价；索价；卖方报价
&BDdJwE assessable income 应评税入息
2r|!:^'?W assessable loss 应评税亏损
qEbzF#a-: assessable profit 应评税利润
k_<8SG+` assessable value 应评税值
#XlE_XD assessed profit 估定利润
`2Oh0{x0*O assessed value 经评估价值
@Ui dQX"b assessment 评税；评定；估价；评税单
N>}2&'I assessment number 评税编号；估价编号
[5D g%?x assessment of additional tax 补加税评税
#UpxF ?A( assessment of performance 业绩评估；实绩评价
k GX;x} q Assessor 评税主任
]\t+zF>&Y asset price bubbles 资产价格泡沫
HGjGV] N5 asset-backed securities 具资产保证的证券
cWA$O*A assets accretion 资产增值
E@F:U*A6% assets and liabilities 资产与负债
xz$S5tgDQK assets betterment statement 资产递增表；资产改进表
c_r&)8 assets lending 实物放款；有抵押贷款
/Aq):T T assets of the company passing on the death 死者去世时转移的公司资产
{? dW- assets pledged as security for liabilities 用作负债抵押的资产
b|HH9\ assets portfolio 资产投资组合
TGJ\f assets price 资产价格
zUhJr$N$ assets quality 资产质素
?~5J!|r# assets realization 资产变现
Xqac$%[3 assets refinancing arrangement 资产再集资安排
S(f V ,;Z assets securitization 资产证券化
nE)|6
assets situated outside Hong Kong 在香港以外地方的资产
0 w_2E assets stripping 削减资产；拆卖资产
_~ipO 1* assets value 资产值
U@$=0* assignee 承让人
I2wT]L UV assignment 转让；转让书；转让契
'Na/AcRdg assignment of interest 权益转让
.{|AHW&0< assignment of letters patent and trade mark 专利证书及商标转让
!cWnQRIt_F assignment of property 物业转让；物业转让书
j> 0~"A assignment right 转让权
9#;UQ.qA assignor 转让人
igW>C2J associate 有联系的人；有关连人士；相联者；合伙人；联系人
rpNe8"sh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*G{Zo*2<
i associate member 附属会员
G
Riu] associated body corporate 相联法人团体
Q4;br ?2H associated company 相联公司；联属公司
RO"*&o'K' associated corporation 相联法团
y=jTS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
a;A&>Ei} 公认会计师公会〔英国〕
oEWx9c{~$ Association of Futures Exchange Brokers 香港期货经纪协会
drQioH- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d[9NNm*htC association of underwriters 承保人组织
,A>i)brc assumption of control 接管
/e5Fx assurance 担保；保险；转易；转易书
jnoFNIW assurance of interest 权益的转易
JqdNO:8 at 19XX price 按一九ＸＸ年价格计算
n>dM OQb at a discount 按赔价计算；按贴水价格计算；打折扣
"p\XaClpz at a premium 按溢价计算；按升水价格计算
N 3};M~\ at call 通知付款；按通知
Mlpq2I_x at constant market price 按固定市价计算
_5nQe
! at constant price 按固定价格计算
"F+Wo& at cost 按成本计算
qKL_1
~ at current market price 按当时市价计算；按现时市价计算
N!fp;jvG at current price 按当时价格计算；按现时价格计算
KcB ?[ at factor cost 按要素成本计算；按生产要素成本计算
T'*.LpNP, at money-of-the-day price 按付款当日价格计算
o^Y'e+T" at or better 按指定或较佳价位〔买卖指令〕
[^gSWU at par 按面值计算；平价
bz~-uHC at sight 见票即付
_l?5GLl_F$ at the close 按收市盘
XKsG2>l-W at the opening 按开市盘
V#TA%> attestation 见证；见证条款
(!'; at-the-money option 平价期权
Oed &B attorney 受权人；受托代表人
7 #,+Q(2 attornment 新拥有人承认书
(WW,]#^
attributable profit 可归属利润
"gCSbMq(Vq attributable share value 可归属股份价值
B(MO!GNg= Auckland Stock Exchange 奥克兰证券交易所
nDvny0^a auction 拍卖
>NwrJSx auctioneer 拍卖商
u%O^hc fb audit 审计；核数
fxLhVJ"b Audit Commission 审计署
` ,(1' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%;9e h' 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〕
@ %z5]w audit review 帐目审查
l1o dkNf| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
rr4yJ;qpeP audited account 审计帐目；经审计的帐目
p Nu13o~ audited annual account 经审计的周年帐目
%a/O7s 6 audited balance sheet 经审计的资产负债表
e?G*q)l auditor 核数师；核数主任；审计师
1ezQzc2-R auditor's certificate 核数师证明书；审计师证明书
T^GdN_qF auditor's report 核数师报告；审计师报告
4(JxZ4 9 Aussie bond 澳元债券
. )Se-' austerity budget 紧缩预算
r _r$nl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n X
Qz Australia All Ordinaries Index 澳洲所有普通股票指数
f|VP _o< Australian Dollar [AUD] 澳元
CRWO R pP Australian Options Market 澳大利亚期权市场
)m[!HE`cZ Australian Securities Commission 澳洲证券事务监察委员会
PyH E >C% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!* %3um
Australian Stock Exchange 澳大利亚证券交易所
!9o8v0ZI Austrian Schilling [ATS] 奥地利先令
)K2n!F bd authentication 认证；鉴证
NUL~zb authority to purchase 委托购买证；委购书
#G#gB authorization 认可；核准；授权；授权书
q@(N 38D authorization by direction 指示授权
W,agP G\+ authorization by instruction 指令授权
j7-#">YL authorization by warrant 令状授权
]-.Q9cjc$q authorization of unit trust 单位信托的认可
%
wRJ"T`Tt authorized agent 指定代理人
@V :b Co authorized capital 法定资本
of& vQ authorized clerk 出市员
,iPkx( authorized dealer 认可交易商
GZ'h j_2%< authorized financial institution 认可财务机构
<6apv(2a authorized fund 认可基金
g6W.Gl"5\w authorized fund house 获授权的基金公司；认可基金公司
y+ :< authorized institution 认可机构
wU#Q>ut'% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9 I RE@c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#8/Z)-G authorized insurer 获授权保险人；获认可承保人
dy`~%lX? authorized investment 特准投资项目
1xtbhk]D authorized person 获授权人
Vxgc|E^J authorized representative 获授权代表
^U_jeAuk8[ authorized share capital 法定股本
6ldDt?iSg automated quotation system 自动报价系统
fQx 4/4j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R4qk/@]t 自动交易系统〔香港期货交易所有限公司〕
nMc-kyl{ automatic adjustment mechanism 自动调整机制
9J]LV'f7 automatic adjustment system 自动调整系统
t%dPj8~ Automatic Clearing House 自动票据交换所
cRg$~rYd automatic exchange rates accumulation system 自动化汇率累集系统
nj9hRiL n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
50H [u | automatic teller machine [ATM] 自动柜员机
mI`dZ3h autopay 自动转帐
;5=p BP . available assets 可用资产
<b Ta88,) available fiscal reserve 现存财政储备
Vr0RdO available profit 可用利润
rWvJ{ -% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Tf0#+6 1> average 平均；平均数；海损
HRw,D= average basic salary 平均基本薪金
$9J"r9@@ average consumer expenditure 平均消费开支；一般消费开支
Y0hL_46> average cost 平均成本
H{GbOI. average cost of land production 增辟土地平均成本
cL
WM]\Y average daily turnover 平均每日成交额
9Pb0Olh average daily wage rate 平均每日工资率
v OP[ND=T average expenditure pattern 平均开支模式
*@Qt*f average growth rate 平均增长率
v^E5 'M[A average net fixed assets 固定资产平均净值
oL6_Ya average of relatives 相对价格平均数
3> fuH'= average price 平均价格
ja>T nfu average propensity to consume 平均消费倾向；一般消费倾向
[D?E\Nkk average propensity to save 平均储蓄倾向；一般储蓄倾向
j/Kw-h ,5" average rate 平均率
QnGJ4F average revenue 平均收入；平均收益
} M ~AkJL average stock 平均库存；平均存货
(?3( =+t average yearly rent 平均年租
?NwFpSB2 avoidance of double taxation 避免双重课税
Q%>,5(_V] avoidance of tax 避税
