A:
^+- L;XkeY A share Ａ股；甲类股份
2= Y_Qrhi abatement of tax 减税；减扣免税额
+4:+qGAJ{ ABN AMRO Bank N.V. 荷兰银行
tRUs Zl above-the-line expenditure 线上项目支出；经常预算支出
RZV1:hNN above-the-line receipt 线上项目收入；经常预算收入
ktw!T{ ABSA Asia Limited 南非联合亚洲有限公司
:`>+f. ) absolute change 绝对数值变更
j3rv2W\ absolute expenditure 实际开支
hyv V %z Z absolute guideline figure 绝对准则数字
uu@'02G8 absolute interest 绝对权益
K&D}!.~/ absolute order of discharge 绝对破产解除令
:LIKp; absolute profit margin 绝对利润幅度
.z-^Ga* absolute value 实值；绝对值
WW\)B -}T absolutely vested interest 绝对既得权益
/qkIoF2 absorbed cost 已吸收成本；已分摊成本
Pu%>j'A absorption 吸收；分摊；合并
ILr6W@o5A absorption rate 吸收率；摊配率；分摊率
oVEr {K) ACB Finance Limited 亚洲商业财务有限公司
XM@- Y&c$A acceptable form of reciprocity 合理的互惠条件
(y +5d00 acceptable rate 适当利率；适当汇率
[q >i acceptance agreement 承兑协议
<0Egkz3s acceptance for honour 参加承兑
0p>:rU~ acceptor 承兑人；接受人；受票人
WH*=81)zp acceptor for honour 参加承兑人
ZvnZ}t >? accident insurance 意外保险
t!=~5YgKs Accident Insurance Association of Hong Kong 香港意外保险公会
SK c
T accident insurance scheme 意外保险计划
RkH oT^
accident year basis 意外年度基准
v/TlXxfil accommodation 通融；贷款
n"d) accommodation bill 通融票据；空头票据
#PLB$$ accommodation party 汇票代发人
}b ]y
0" account balance 帐户余额；帐户结余
Yq hz(&*) account book 帐簿
_F|_C5A account collected in advance 预收款项
1- ]x account current book 往来帐簿
KlqJ EtO_ account of after-acquired property 事后取得的财产报告
= 3v
1]7 X account of defaulter 拖欠帐目
zR JKIm account payable 应付帐款
/glnJ3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
#&2N,M!Q account receivable 应收帐款
~
%YT JS account receivable report 应收帐款报表
4FHX# ` account statement 结单；帐单；会计财务报表
z.9FDQLp account title 帐户名称；会计科目
"1`i]Y\' accountant's report 会计师报告
9@z|2z2\G Accountant's Report Rules 会计师报告规则
eGypXf% accounting and auditing procedure 会计与审计程序；会计与核数程序
:-W CW);N Accounting Arrangements 《会计安排》
rNzhP*Fw accounting basis 会计基础
[@) z $W accounting by Official Receiver 破产管理署署长呈交的帐目
, a_{ Y+ Accounting Circular 《会计通告》
~CdseSo 9 accounting class 会计类别
aj'8;E+ accounting date 记帐日期；会计结算日期
{6y .%ysU accounting for money 款项核算
;7`um Accounting Officer 会计主任
"T1#*"{j accounting period 会计报告期；会计期
rB&j"p}Q accounting policy 会计政策；会计方针
[#rdfN'?U
accounting practice 会计惯例
u-M$45vct accounting principle 会计准则
8J?`_ accounting record 会计记录
f`]E]5? accounting report 会计报告
5<BV\' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
DHNii_w4v Accounting Society of China 中国会计学会
2#A9D.- h accounting statement 会计报表
j nA_!;b accounting system 会计制度；会计系统
ecI
2]aKi accounting transaction 会计事项；帐务交易
,<j5i? accounting treatment 会计处理
DoB3_=yJ+ accounting year 会计年度
83,1d*` accretion 增值；添加
(5DGs_> accrual 应计项目；应累算数目
P<JkRX accrual basis 应计制；权责发生制
Wu;|(2I accrual basis accounting 应计制会计；权责发生制会计
k t0{-\
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/ z?7ic0
accrued benefit 应累算利益
$`dNl#G, accrued charges 应计费用
'CAukk| accrued cumulative preference share dividend 应累算的累积优先股股息
4e\`zy accrued expenses 应累算费用
d47:2Zj accrued interest payable 应付利息；应计未付利息
B|$13dHfa accrued interest receivable 应收利息；应计未收利息
|laKntv 2 accrued right 累算权益
z2q5f :d8 accruing profit 应累算的利润
?CZD^>6 accumulated fiscal reserve 累积财政储备
\bQ!> l\ accumulated profit 累积利润；滚存溢利
z'D{:q accumulated reserve 累积储备
Ty: I r accumulation of surplus income 累积收益盈余
vA -p} ]% acquired assets 既得资产
E0A|+P
'? acquisition 收购；购置；取得
<Jrb"H[ T" acquisition cost 购置成本
(U(x[Df) acquisition expenses 购置费用
sP8&p*TJF acquisition of 100% interest 收购全部股权
A.x} %v,E acquisition of control 取得控制权
[ .uaO acquisition of fixed assets 购置固定资产
GE+csnA2 acquisition of shell “买壳”
q FChZ+3> acquisition price 收购价
O36r
,/X act of God 天灾
5@A=,
GPUn acting partner 执事合伙人
+F&]BZ active market 买卖活跃的市场；交投畅旺的市场；旺市
^&/&I9z active partner 积极参与的合伙人
b!~%a active trading 交投活跃
Ngc+< actual circulation 实际流通
"{"2h>o#D} actual cost 实际成本
NK hR%H actual expenditure 实际开支；实际支出
w} q@VVB% actual income 实际入息；实际收入；实际收益
Hf!4 (\yN actual market 现货市场
KY&,(z actual price 现货价；实际价格
W&f Py%g
actual profit 实际利润
.p~;U|h" actual quotation 实盘；实际价位；实际报价
o (NyOC actual year basis 按实际年度计算
gH) B`
@ actuals 实货
N;pr: actuarial investigation 精算调查
o"M^ sKz47 actuarial principle 精算原则
,O{ 5
actuarial report 精算师报告
ts!aK x Actuarial Society of Hong Kong 香港精算学会
O t<%gj;^ actuarial valuation 精算师估值
A"VXs1>_^ actuary 精算师
L([ >yQZ ad referendum agreement 暂定协议；有待覆核的协定
''E c-b6Q- ad valorem duty 从价税；按值征税
svjFy/T(lL ad valorem duty system 从价税制
EZ RZ)h ad valorem fee 从价费
1)Bi>X ad valorem tariff 从价关税
E9-'!I ! additional allowance 额外免税额
Q9zpX{JT additional amount for unexpired risk 未过期风险的额外款额
H,` XCG additional assessable profit 补加应评税利润
<y O9j additional assessment 补加评税
()
;7+ additional commitment 额外承担
5B/\vLHg4 additional commitment vote 额外承担拨款
6WM_V9Tidq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;#yz i2f additional dependent parent allowance 供养父母额外免税额
$0 zL additional provision 额外拨款
$m
oa8 additional stamp duty 附加印花税
4\es@2 q additional tax 补加税罚款；补加税款
nDw9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u Aa>6R adjudged bankrupt 被裁定破产
o fCP >Z- adjudicated bankrupt 裁定破产人
UF&Wgj [ adjudication fee 裁定费；评定印花税额手续费；评估契据费
)E 2Lf ] adjudication of bankruptcy 裁定破产；宣告破产
]+9:i!s adjudication of insolvency 裁定无力偿还债务
L$Z_j()2 adjusted actual 经调整的实数；调整后的实数
=ab}.dW C adjusted current assets 经调整的流动资产；调整后的流动资产
Q3Lqj2r adjusted figure 经调整的数字；调整后的数额
+t{FF!mL adjusted liabilities 经调整的负债；调整后的负债
ka %p S adjusted loss 经调整的亏损；调整后的亏损
n\9*B##
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
y-k-E/V} adjusted profit 经调整的利润；调整后的利润
x%&V !L adjusted surplus 经调整的盈余额；调整后的盈余额
7B`0mK3 adjusted value 经调整的价值；调整后的价值
YaNVpLA adjustment 调整；修订；理算〔保险〕
)6WU&0>AU8 adjustment centre 调剂中心
^KR(p!% adjustment lag 调整过程的时间差距；调整时差
42LV>X#i adjustment mechanism 调整机制
Fj4:_(% nG adjustment of loss 亏损调整
9z}kkYk adjustment process 调整过程；调整程序
A79SAh eX# adjustment range 调整幅度
Kn |dnq|G administered exchange rate 受管制汇率
A???s,F_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*CSFkWVa administration expenses 行政费用
omP 7| administration fee 手续费；行政费
/ KM+PeO administration in bankruptcy 破产管理
~<LI p%5( administration order 遗产管理令
0IuU4h5Fr administrator 管理人；遗产管理人
' ?t{-z, administrator of the estate 遗产管理人
IRB;Q(Z
admission of debt 债项承认书
,3 u19>2 admission of proof 接纳债权证明
v<4zcMv advance 放贷款项；垫付款项；预支款项；预付款项
m`aUz}Y>c advance account 暂支帐目；预付款帐户
NunT2JP. advance compensation 预付补偿金
`h#JDcT ;a advance from shareholder 股东垫款
akoI LX~u advance pending reimbursement 预支以待日后付还
=6:Iv"< advanced economy 先进经济体系
yMxS'j1 advancement 预付；预付财产
$2 0*&4y^ advances warrant 垫款令
0)#I5tEre advancing 贷出
?##GY;# adverse balance 逆差
Sob+l'U$ adverse exchange 逆汇
WJWhx4Hk advertisement addressed to shareholders 在报章刊登的致股东通告
w *0T"hK advice for collection 托收通知书
X8<ygci+.5 advice of drawing 提款通知书；汇票通知书
N !:& $z- advice of payment 付款通知
{S c1! 2q Advisory Committee [Securities and Futures Commission]
&J z%L^ 谘询委员会〔证券及期货事务监察委员会〕
)erPp@ Advisory Committee on Diversification 经济多元化谘询委员会
@ M-bE= affidavit 誓章；遗产申报誓章
;(A'XA4
6N affidavit of no receipt 述明无收款的誓章
IiL?@pIq affiliate 联号；联营公司；附属公司
?*g]27f11 affiliated company 附属公司；联号；联营公司
R?k1)n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<GC:aG affordability 负担能力
v,s]:9f`\> African Development Bank [AfDB] 非洲开发银行
<K~#@.^` after-acquired property 事后取得的财产
mtp[] after-hours dealing 市后交易
f;*\y!|lg~ after-tax profit 税后盈利；税后利润；税后溢利
K>-m8.~\ E agency agreement 代理协议
`S2= LJ agency expenses 代理机构的开支
;tj_vmZ@R agency fee 代理费
L/shF}< Agency Law 《代理法》
7be?=c)+" agent 代理人；承销人
/bVI' fT agent of company 公司代理人
WWY9U agent's fee 代理人费；经纪费
b]Jh0B ~Y aggregate 总计；总数；总体数字
+`ZcYLg)# aggregate amount 总款额；总额
( mycUU% aggregate assets and liabilities 总体资产与负债
[KJm&\evp aggregate at constant price 按固定价格计算的总体数字
JprZ6
> aggregate demand 总需求
<I} k%q' aggregate gross position 总持仓量
'tOo0Zgc aggregate limit 总限额
_ A(J^;? aggregate of salaries tax 合计薪俸税
om(#P5cSM; aggregate performance 总体表现；总体业绩
B^oXUEOImq aggregate supply 总体供应
p B )nQ5l' aggregate surplus 总盈余
(2S,0MHk aggregate total 整体总额
pNDL:vMWP aggregate value 总值；合计价值
|*!I(wm2i aggregated basis 合计基准
%_5B"on aggregated net chargeable income 合计应课税入息实额
Ek84yme# aggregation 合并计算；合计；总和
> XA#/K aggregation of incomes of husband and wife 夫妇入息合并计算
<53~Y aggregation of property 财产的总和
Lq yY??\@ agio 差价；贴水
"g0L n5& 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》
z d+8fP/UB Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?g!py[CrE 《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》
Rj-<tR{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
& %1XYpA.0 《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》
#Ez>]`]TB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~v2_vEu}JX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2@=JIMtc agreement for a settlement 授产协议
/mv uSNk agreement for assignment 转让协议
H!, #Z7s agreement for sale 售卖协议；买卖协议
i_V~SC` agreement for sale and purchase 买卖协议
C:W}hA! agreement for the payment of interest 支付利息协议
>0{ { loqq agreement for the repayment of money 还款协议
7\5;;23N4 agreement of reinsurance 再保险协议
\acjv|] Agricultural Bank of China 中国农业银行
nx=Zl:Q} air passenger departure tax 飞机乘客离境税
POdG1;) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
EI]NOG 0 airport tax 机场税
<kt,aMw[* alcohol duty 酒精税
( @mvNlc: alienation 让与；让渡；转让
G V * B$ alimony 生活费；赡养费
]7Tjt A.\q All Ordinaries Index [AOI] 所有普通股指数
nxCwg> all risks 全险；综合险
EG2NE,,r All Sales Record for Stock Market 《股票市场成交报告》
U k5jZ| Allied Capital Resources Limited 新联财务有限公司
e!Y:UB2
7u all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/`3< @{D allocation letter 拨款信件
-Y{P" !p0 allocation of fund 分配款项；预留款项
a 6fMx~ allocation of profit 利润分配；溢利分配
IA! ( 'Ks allocation warrant 拨款令
0 @~[SXR allotment 分配；配股
V07e29w allotment notice 股份配售通知；配股通知
,vl][MhM allotment of shares 股份分配
pS;jrq
I# allowable 可获宽免；免税的
S8^W)XgC; allowable business loss 可扣除的营业亏损
Q
>] v?4 allowable expenses 可扣税的支出
4#!NVI3t allowance 免税额；津贴；备抵；准备金
O p A allowance for debts 债项的免税额
'/G.^Zl9 allowance for depreciation by wear and tear 耗损折旧免税额
.|;`qU o allowance for funeral expenses 殡殓费的免税额
9;NR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cK"b0K/M?B allowance for repairs and outgoings 修葺及支出方面的免税额
;J Fy
8Rj allowance to debtor 给债务人的津贴
_0<qS{RW alteration of capital 资本更改
FE,&_J" alternate trustee 候补受托人
I6ffp!^}Y amalgamation 合并
a 39Kl_\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.n'z\] -/Q ambit of charges 征税范围；收费范围
J.N%=-8 amended valuation 经修订的估值
=Wn11JGh American Commodities Exchange 美国商品交易所
3XjM@D American Express Bank Limited 美国运通银行
l1 fP@| American Stock Exchange 美国证券交易所
:'' ^a amortization 摊销
dq? {?~3 amount due from banks 存放银行同业的款项
+q[puFfl amount due from banks abroad 存放海外银行同业的款项
l:5x*QSX amount due from holding companies 控股公司欠款
s>~ h<B amount due from local banks 存放本港银行同业的款项
ZnVi.s ~1V amount due to banks 银行同业的存款
-SnP+X! amount due to banks abroad 海外银行同业的存款
Ze[ezu amount due to holding companies 控股公司存款
8wKF.+_A amount due to local banks 本港银行同业的存款
4 IuQQ amount due to outport banks 外埠银行同业的存款
x>TH yY[sq amount for note issue 发行纸币的款额
f^z/s6I0 amount of bond 担保契据的款额
n@r'b{2;l amount of consideration 代价款额
7vax[,a I amount of contribution 供款数额
{ B8W>>E amount of indebtedness 负债款额
cPZD# ";f amount of principal of the loan 贷款本金额
^kA^> vi amount of rates chargeable 应征差饷数额
zcnp? % amount of share capital 股本额
{L^b['h@ amount of sums assured 承保款额
eAR]~
NiW amount of variation 变动幅度
i' aV=E 5 amount of vote 拨款数额
Uv?s < amount payable 应付款额
('BFy> @ amount receivable 应收款额
L8s HG$[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(lBgW z analysis 分析
]Ng K(I U ancillary risk 附属风险
jp?;8rS3 annual account 周年帐目；周年帐目报表；年度决算；年结
X;25G annual accounting date 年结日期
6Tjj++b(* annual allowance 每年免税额；年积金；年度津贴；年津
Q[+&n * annual balance 年度余额
,5J-C!C annual disposable income 每年可动用收入
y8=p;7DY annual estimates 周年预算
GZXBzZ} annual fee 年费
&0! f_ annual general meeting 周年大会
~$xLR/ {y annual growth rate 年增率；每年增长率
~H"Q5Hr annual long-term supplement 长期个案每年补助金
/3`#ldb% } annual pensionable emolument 可供计算退休金的年薪
\l)<NZ\ annual report 年报
#'m&<g, Annual Report on the Consumer Price Index 《消费物价指数年报》
)pEL Ck annual return 周年报表；周年申报表；每年报税表格
:KY920/, Annual Return Rules 《周年报表规则》
')ZxWYT
O^ annual review of consumer prices 每年消费物价回顾
baJ(Iy$XT annual roll-forward basis 逐年延展方式
P6q`i< annual salary 年薪
>; a_i>[ annual statement 年度报表；年度决算表
< Th) & 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*=g6 annuitant 年金受益人
oj\ av~cI annuity 年金
/Xa_Xg7 annuity contract 年金合约
*j9{+yO{ZE annuity on human life 人寿年金
"o" ujQ(v antecedent debt 先前的债项
" o.V`Bj ante-dated cheque 倒填日期支票
`
O ;+N"v anticipated expenditure 预期开支
f`Km ctI anticipated net profit 预期纯利
F~j
U; L anticipated revenue 预期收入
2p'ujAK anti-inflation measure 反通货膨胀措施
OT-!n anti-inflationary stance 反通货膨胀立场
JBX#U@k>I apparent deficit 表面赤字
zdY+?s)p apparent financial solvency 表面偿债能力
MLD-uI10{ apparent partner 表面合伙人
x\HHu] application for personal assessment 个人入息课税申请书
0V{a{>+ application of fund 资金应用
9[.vtk\iyH application to release as liquidator and to destruct the books of accounts and documents
w# V{'{DKp 申请免除清盘人职务及毁灭帐簿与文件
8I=n9Uyz appointed actuary 委任精算师
pPr/r& r appointed auditor 委任核数师；委任审计师
yL =*yC appointed trustee 委任的受托人
B<)c{kj appointer 委任人
(S ~|hk^ apportioned pro rata 按比例分摊
^H]q[XFR apportionment 分配；分摊
&n:3n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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H1+qN=]` apportionment formula 分摊方程式
l+# l\q%l apportionment of estate duty 遗产税的分摊
C'~K am S appraisal 估价；评估
P_ : A%T appreciable growth 可观增长
fAx7_}k/ m appreciable impact 显着影响
w[g( 8 #* appreciable increase 可观增长
InI^ ,&< appreciation 增值；升值
w]n ,`r^ appreciation against other currencies 相对其他货币升值
{a>a?fVU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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LOTl. appreciation tax 增值税
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l# appropriation 拨款；拨用；拨付
vfb~S~|U6g appropriation account 拨款帐目
%EC{O@EAk Appropriation Bill 拨款法案
& V. ps1 appropriation-in-aid system 补助拨款办法
\SB~rz"A approved assets 核准资产
8J60+2Wa approved basket stock 认可一篮子证券
\etuIFQ#U approved budget 核准预算
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1Ar.< approved charitable donation 认可慈善捐款
:]?y,e%xu, approved charitable institution 认可慈善机构
e_Cns & approved currency 核准货币；认可货币
8<z]rLQw?% approved estimates 核准预算
A 0L&p(i approved estimates of expenditure 核准开支预算
[X >sG)0S~ approved overseas insurer 核准海外保险人
Rg/*)SKj approved overseas trust company 核准海外信托公司
}lN@J,q approved pooled investment fund 核准汇集投资基金
"wk~[> approved provident fund scheme 认可公积金计划
"2cJ'n/L approved provision 核准拨款
eUiJl6^x approved redeemable share 核准可赎回股份
[Xy^M3 approved regional stock 认可地区性证券
hY 5G=nbO* approved retirement scheme 认可退休金计划
Kv**(~FNnH approved subordinated loan 核准附属贷款
YH oj^=/b arbitrage 套戥；套汇；套利
vIk;x arbitrageur 套戥者；套汇者
W'2a1E arbitrary amount 临时款项
yHvF"4] arrangement 措施；安排；协定
SG6@Rn* ^ arrears 欠款
nxzdg5A(w arrears of pay 欠付薪酬
ZzDE arrears of revenue 逾期未收税款；逾期未收的帐项
A0x"Etbw) articles of association 组织章程；组织细则；组织章程细则
#lA 8yWxr Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9v7l@2 / ascertainment of profit 确定利润
&"bcI7 uGT "Asia Clear" “亚洲结算系统”
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a[T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*W()|-[V 3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
a<CN2e_Z Asian Development Fund [ADF] 亚洲发展基金
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jl]q$< Asian dollar bond 亚洲美元债券
vB0O3] Asian dollar market 亚洲美元市场
kj(Ko{ Asian dollar rate 亚洲美元利率
h-rPLU;Bw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
FU-YI" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!f~ =p asked price 沽盘；喊价；索价；卖方报价
_*b1]< assessable income 应评税入息
vfG4PJ 6 assessable loss 应评税亏损
L,Jl#
S assessable profit 应评税利润
&m=Xg(G~c assessable value 应评税值
i?R+Ul` Q assessed profit 估定利润
N 3IF j assessed value 经评估价值
:Mz$~o< assessment 评税；评定；估价；评税单
#V4kT*2P) assessment number 评税编号；估价编号
\I
r&&% assessment of additional tax 补加税评税
z@E-pYV assessment of performance 业绩评估；实绩评价
_= RA -qZ" Assessor 评税主任
x <^vJ1 asset price bubbles 资产价格泡沫
(eS/Q%ZGK asset-backed securities 具资产保证的证券
( yk^% assets accretion 资产增值
#E `-b9Q assets and liabilities 资产与负债
HJl$v#]#+ assets betterment statement 资产递增表；资产改进表
J[ 9yQ assets lending 实物放款；有抵押贷款
Y40Hcc+Fx assets of the company passing on the death 死者去世时转移的公司资产
MS{pur D assets pledged as security for liabilities 用作负债抵押的资产
A|sTnhp~ assets portfolio 资产投资组合
s W)C6 # assets price 资产价格
d4c -(ZRl assets quality 资产质素
HC,YmO:df" assets realization 资产变现
$x&@!/&|pv assets refinancing arrangement 资产再集资安排
Skgvnmk[U assets securitization 资产证券化
VO ^ [7Y assets situated outside Hong Kong 在香港以外地方的资产
J{$ +\ assets stripping 削减资产；拆卖资产
[u[`!L= assets value 资产值
k)D:lpxv assignee 承让人
iTTe`Zr5y assignment 转让；转让书；转让契
M /GQQG; assignment of interest 权益转让
h4C DZ assignment of letters patent and trade mark 专利证书及商标转让
[KXxn>n assignment of property 物业转让；物业转让书
SX)giQLU assignment right 转让权
"oZ]/( assignor 转让人
t59" [k Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
iq$edq[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t ZUZNKODW associate member 附属会员
1aKYxjYM associated body corporate 相联法人团体
?v L\VI9 associated company 相联公司；联属公司
P<b.;Oz__- associated corporation 相联法团
O/\ L0\T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P 3uAS 公认会计师公会〔英国〕
kR%bdN Association of Futures Exchange Brokers 香港期货经纪协会
v)@EK6Nty Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
y'?|#%D association of underwriters 承保人组织
Q!/<= 95E assumption of control 接管
.$b]rx7$ ~ assurance 担保；保险；转易；转易书
? l C.
Pq assurance of interest 权益的转易
MdK!Y at 19XX price 按一九ＸＸ年价格计算
Tj@}O:q7: at a discount 按赔价计算；按贴水价格计算；打折扣
l c)*HYqU at a premium 按溢价计算；按升水价格计算
87%t =X at call 通知付款；按通知
Q\G8R^9j p at constant market price 按固定市价计算
q q}EXq ^ at constant price 按固定价格计算
[ P\3XSR at cost 按成本计算
HM%n`1ZU at current market price 按当时市价计算；按现时市价计算
vTN/ho,H at current price 按当时价格计算；按现时价格计算
~Nf0 1,F at factor cost 按要素成本计算；按生产要素成本计算
D+{h@^C9Z at money-of-the-day price 按付款当日价格计算
~[XDK`B at or better 按指定或较佳价位〔买卖指令〕
QC0^G,9. at par 按面值计算；平价
]Po9 a4w# at sight 见票即付
DZ~w8v7V at the close 按收市盘
_3<J!$]&p at the opening 按开市盘
wVk2Fr( attestation 见证；见证条款
"!<Kmh5 at-the-money option 平价期权
B`OggdE attorney 受权人；受托代表人
2%0z PflT attornment 新拥有人承认书
/6}4<~~4TA attributable profit 可归属利润
]d?`3{h9LD attributable share value 可归属股份价值
.!0),KmkK Auckland Stock Exchange 奥克兰证券交易所
dT8m$}h9 auction 拍卖
xdp!'1n."g auctioneer 拍卖商
" |RP_v2 audit 审计；核数
P(G$@},W Audit Commission 审计署
3:jKuOX Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?cr;u~-= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
9,Zg'4",d audit review 帐目审查
!q~s-~d^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ju8tNL,J audited account 审计帐目；经审计的帐目
QQP bKok> audited annual account 经审计的周年帐目
{55{ YDqx audited balance sheet 经审计的资产负债表
@PuJre4!;L auditor 核数师；核数主任；审计师
*%(8z~(\ auditor's certificate 核数师证明书；审计师证明书
o%h"gbvMY! auditor's report 核数师报告；审计师报告
.6SdSB ^M Aussie bond 澳元债券
/Ik_U?$* austerity budget 紧缩预算
[P 8Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A/RHb^ N Australia All Ordinaries Index 澳洲所有普通股票指数
HZCEr6}( Australian Dollar [AUD] 澳元
S$\l M<M Australian Options Market 澳大利亚期权市场
C yO2Z
Australian Securities Commission 澳洲证券事务监察委员会
EU]{S=T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Rct|"k_"Ys Australian Stock Exchange 澳大利亚证券交易所
S%uH*& ` Austrian Schilling [ATS] 奥地利先令
%1SA!1>j authentication 认证；鉴证
85Q2c authority to purchase 委托购买证；委购书
xksQMS2# authorization 认可；核准；授权；授权书
('Wo#3b$ authorization by direction 指示授权
E4[
|= < authorization by instruction 指令授权
-[i9a:eRM authorization by warrant 令状授权
VJBV k8P authorization of unit trust 单位信托的认可
]B=B@UO@. authorized agent 指定代理人
v 2k/tT $t authorized capital 法定资本
lxj_ (Uo authorized clerk 出市员
Dk| S`3 authorized dealer 认可交易商
i N+Dmq5 authorized financial institution 认可财务机构
[J\5DctX;c authorized fund 认可基金
'VFxg, authorized fund house 获授权的基金公司；认可基金公司
ma@w s,H authorized institution 认可机构
&}32X-~y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|;'V":yDs authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?|TVz!3 authorized insurer 获授权保险人；获认可承保人
+e <P7}ZQ authorized investment 特准投资项目
r!V#@Md authorized person 获授权人
*ntq;] authorized representative 获授权代表
GV6!`@< authorized share capital 法定股本
_o~<f)E[9 automated quotation system 自动报价系统
[Av87!kJ!X Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n9gj{]% 自动交易系统〔香港期货交易所有限公司〕
gg'lb{oG automatic adjustment mechanism 自动调整机制
Sd'
uXX@ automatic adjustment system 自动调整系统
G Bu&2} Automatic Clearing House 自动票据交换所
\ h Q[5> automatic exchange rates accumulation system 自动化汇率累集系统
4pV.R5: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Hq$AF automatic teller machine [ATM] 自动柜员机
':!w%& \ autopay 自动转帐
T({:Y. A; available assets 可用资产
* gr{ {c available fiscal reserve 现存财政储备
8HX(1nNj} available profit 可用利润
G ^p>fy~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
r1E ccY average 平均；平均数；海损
iOPv
% [ average basic salary 平均基本薪金
+c/am`` average consumer expenditure 平均消费开支；一般消费开支
u@}((V average cost 平均成本
V i2 3pDZ5 average cost of land production 增辟土地平均成本
jU )r~QhN average daily turnover 平均每日成交额
dl'pl average daily wage rate 平均每日工资率
zHG
KPuk' average expenditure pattern 平均开支模式
;TF(opW: average growth rate 平均增长率
'Z+w\0}@ average net fixed assets 固定资产平均净值
M A} = average of relatives 相对价格平均数
'{\VO U average price 平均价格
4} 'Xrg average propensity to consume 平均消费倾向；一般消费倾向
+ Q
If7= average propensity to save 平均储蓄倾向；一般储蓄倾向
Tc, Bv7: average rate 平均率
:1q +[T/ @ average revenue 平均收入；平均收益
y1,L0v$=} average stock 平均库存；平均存货
Fo3[KW)8I average yearly rent 平均年租
*;Dd:D9 avoidance of double taxation 避免双重课税
SWD
v\Vr avoidance of tax 避税
