A:
&@~K8*tmK A share Ａ股；甲类股份
n,N->t$ i abatement of tax 减税；减扣免税额
#bOv}1,s ABN AMRO Bank N.V. 荷兰银行
M/ 3;-g above-the-line expenditure 线上项目支出；经常预算支出
m+QS -woHn above-the-line receipt 线上项目收入；经常预算收入
]OAU&t { ABSA Asia Limited 南非联合亚洲有限公司
Z@~gN5@,M absolute change 绝对数值变更
Kb~nC6yJc absolute expenditure 实际开支
bnxp[Qk|5 absolute guideline figure 绝对准则数字
1p&.\ ^ absolute interest 绝对权益
9~SPoR /_0 absolute order of discharge 绝对破产解除令
_O`prX.:B0 absolute profit margin 绝对利润幅度
~ 9 >H(c absolute value 实值；绝对值
) CGQ} absolutely vested interest 绝对既得权益
=RoE=) 1&- absorbed cost 已吸收成本；已分摊成本
r!r08y f absorption 吸收；分摊；合并
xfk
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($di]lbsT ACB Finance Limited 亚洲商业财务有限公司
D8A+`W? acceptable form of reciprocity 合理的互惠条件
|J $A%2 7 acceptable rate 适当利率；适当汇率
xUJ(tG3 acceptance agreement 承兑协议
Xdvd\H= acceptance for honour 参加承兑
;jP sS^X acceptor 承兑人；接受人；受票人
E-A9lJWr acceptor for honour 参加承兑人
Gp9 <LB\, accident insurance 意外保险
}m:paB"3 Accident Insurance Association of Hong Kong 香港意外保险公会
pb!2G/,.[ accident insurance scheme 意外保险计划
cV i _#9u" accident year basis 意外年度基准
~OD6K`s3 accommodation 通融；贷款
#MC#K{Xd accommodation bill 通融票据；空头票据
gtKih accommodation party 汇票代发人
.k#Pr T1C account balance 帐户余额；帐户结余
0'sZ7f<e7 account book 帐簿
dXyMRGR Uq account collected in advance 预收款项
2&hv6Y1 account current book 往来帐簿
kZ9Gl!g account of after-acquired property 事后取得的财产报告
x{H+fq,M account of defaulter 拖欠帐目
n:AZ(f account payable 应付帐款
ib,`0=0= O account payee only [A/C payee only] 只可转帐；存入收款人帐户
6IqPZ{g9K' account receivable 应收帐款
u`ir(JIj] account receivable report 应收帐款报表
$z=a+t * account statement 结单；帐单；会计财务报表
~d*Q{v~3 account title 帐户名称；会计科目
AD ;m[u7 accountant's report 会计师报告
:Drf]D(sMX Accountant's Report Rules 会计师报告规则
P~7(x7/7~ accounting and auditing procedure 会计与审计程序；会计与核数程序
lMv6QL\>' Accounting Arrangements 《会计安排》
\VPw3 accounting basis 会计基础
"8QRYV~Z accounting by Official Receiver 破产管理署署长呈交的帐目
=!Ik5LiD Accounting Circular 《会计通告》
{i>AQ+z61f accounting class 会计类别
_L,~WYRo accounting date 记帐日期；会计结算日期
MN: {,#d0 accounting for money 款项核算
#}Qe{4L Accounting Officer 会计主任
/_{-~0Z=@B accounting period 会计报告期；会计期
T;u;r@R/ accounting policy 会计政策；会计方针
w1Bkz\95 accounting practice 会计惯例
r CJ$Pl9R accounting principle 会计准则
*`a$6F7m4 accounting record 会计记录
tP_.-// accounting report 会计报告
r ] /Ej!| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
f 2.=1 )u. Accounting Society of China 中国会计学会
7mt x^ accounting statement 会计报表
"P7OD^(x/ accounting system 会计制度；会计系统
9O g accounting transaction 会计事项；帐务交易
:7{GOx accounting treatment 会计处理
|5>Tf6 $( accounting year 会计年度
g?
vz\_ accretion 增值；添加
jV%
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4s{=/,f accrual basis 应计制；权责发生制
{OG1' m6=/ accrual basis accounting 应计制会计；权责发生制会计
gs <~)&x accrue 应累算；应计
nJ2B*(S'v. accrued benefit 应累算利益
&Wy>t8DIK accrued charges 应计费用
B9(w^l$kZ| accrued cumulative preference share dividend 应累算的累积优先股股息
#(
.G;e;w accrued expenses 应累算费用
4m~y%>
& accrued interest payable 应付利息；应计未付利息
x(?Rm, accrued interest receivable 应收利息；应计未收利息
E8 C8kH] accrued right 累算权益
(XK,g;RoEn accruing profit 应累算的利润
w,hm_aDq accumulated fiscal reserve 累积财政储备
gY+d[3N accumulated profit 累积利润；滚存溢利
?;#Q3Y+ accumulated reserve 累积储备
`yR/M"u6T accumulation of surplus income 累积收益盈余
bAlty}U acquired assets 既得资产
HO i~eX1d acquisition 收购；购置；取得
k;qS1[a acquisition cost 购置成本
CG uuadNI acquisition expenses 购置费用
#x 6/"Y2 acquisition of 100% interest 收购全部股权
Up
Z 9g" acquisition of control 取得控制权
hUpour
|b acquisition of fixed assets 购置固定资产
(~Z &U acquisition of shell “买壳”
a3 n
Wt acquisition price 收购价
E"}%$=yK act of God 天灾
\LUW?@gLa acting partner 执事合伙人
Q7a mp:JFb active market 买卖活跃的市场；交投畅旺的市场；旺市
i59 }6u_f active partner 积极参与的合伙人
-|x7<$Hw active trading 交投活跃
-.Wwo(4 actual circulation 实际流通
d rpx"d[c actual cost 实际成本
G! %m~+", actual expenditure 实际开支；实际支出
n)N!6u actual income 实际入息；实际收入；实际收益
x~k3kj actual market 现货市场
ESviWCh0Fl actual price 现货价；实际价格
JbEEI(Q>g actual profit 实际利润
9q ]f]S.L actual quotation 实盘；实际价位；实际报价
`*[Kmb\ actual year basis 按实际年度计算
oW
OR7)?r actuals 实货
!I |_vJ@< actuarial investigation 精算调查
; FI'nL actuarial principle 精算原则
HRTNIx actuarial report 精算师报告
Qfp4}a= Actuarial Society of Hong Kong 香港精算学会
^5Y<evjm actuarial valuation 精算师估值
7( 5 d$ W actuary 精算师
qKSR5 # ad referendum agreement 暂定协议；有待覆核的协定
iK2f]h ad valorem duty 从价税；按值征税
WiH8j$;xu ad valorem duty system 从价税制
y%|E z ad valorem fee 从价费
aP (~l_ ad valorem tariff 从价关税
aGW O3Nk additional allowance 额外免税额
-qpvVLR, additional amount for unexpired risk 未过期风险的额外款额
I!b"Rv=Nf- additional assessable profit 补加应评税利润
Ri"rT] ' additional assessment 补加评税
^WU[ +H ; additional commitment 额外承担
xJ#O|7N additional commitment vote 额外承担拨款
5X8 i=M; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?taC
!{ additional dependent parent allowance 供养父母额外免税额
' h ? additional provision 额外拨款
/@Jg [na additional stamp duty 附加印花税
ql%K+4@ additional tax 补加税罚款；补加税款
i=5!taxu}E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
krGI E}5 adjudged bankrupt 被裁定破产
O-0 5. adjudicated bankrupt 裁定破产人
'RwfW| ~6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Qraq{'3 adjudication of bankruptcy 裁定破产；宣告破产
BgN^].z& adjudication of insolvency 裁定无力偿还债务
;=2JbA+"G adjusted actual 经调整的实数；调整后的实数
/?B TET adjusted current assets 经调整的流动资产；调整后的流动资产
IUAe6 adjusted figure 经调整的数字；调整后的数额
!C4)P3k adjusted liabilities 经调整的负债；调整后的负债
2K3j3 |T adjusted loss 经调整的亏损；调整后的亏损
l _2Xao$ 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
6x5Q*^w adjusted profit 经调整的利润；调整后的利润
-7o IphJ=\ adjusted surplus 经调整的盈余额；调整后的盈余额
[4 EIy" adjusted value 经调整的价值；调整后的价值
Cm5L9 9Y adjustment 调整；修订；理算〔保险〕
DmWa!5 adjustment centre 调剂中心
Mmgm 6{ adjustment lag 调整过程的时间差距；调整时差
C-_u`|jQ adjustment mechanism 调整机制
@@a#DjE%/ adjustment of loss 亏损调整
Bd *Ok] adjustment process 调整过程；调整程序
5k=04=Iyh# adjustment range 调整幅度
G(A7=8vW administered exchange rate 受管制汇率
d~.hp Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#_Uo^M w administration expenses 行政费用
/g0' +DP administration fee 手续费；行政费
<b n|ni|c" administration in bankruptcy 破产管理
7aRy])x administration order 遗产管理令
.`*(#9(M9 administrator 管理人；遗产管理人
)% 9:k9 administrator of the estate 遗产管理人
}.u[';q ]S admission of debt 债项承认书
gdAd7
T admission of proof 接纳债权证明
/_JR7BB^X, advance 放贷款项；垫付款项；预支款项；预付款项
jn]l!nm advance account 暂支帐目；预付款帐户
}ub>4N[ advance compensation 预付补偿金
U e-AF# advance from shareholder 股东垫款
F YNUap,A advance pending reimbursement 预支以待日后付还
>;G7ty[RX7 advanced economy 先进经济体系
z$Z%us>io advancement 预付；预付财产
("f~gz<< advances warrant 垫款令
R
{-M%n4w advancing 贷出
K7$Q . adverse balance 逆差
=C#z Px, adverse exchange 逆汇
hey/#GC* advertisement addressed to shareholders 在报章刊登的致股东通告
! qtj1 .w advice for collection 托收通知书
/2r&ga& advice of drawing 提款通知书；汇票通知书
)MV `'i advice of payment 付款通知
79Aa~ +i'_ Advisory Committee [Securities and Futures Commission]
` &) 谘询委员会〔证券及期货事务监察委员会〕
7lO Au]Zx Advisory Committee on Diversification 经济多元化谘询委员会
1)e[F#| affidavit 誓章；遗产申报誓章
lq 1223
affidavit of no receipt 述明无收款的誓章
'[[IalQ? affiliate 联号；联营公司；附属公司
Di r# [j affiliated company 附属公司；联号；联营公司
zzC{I@b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/^i_tLgb affordability 负担能力
nbw8YO(= African Development Bank [AfDB] 非洲开发银行
wd,6/5=lh after-acquired property 事后取得的财产
t[({KbIy after-hours dealing 市后交易
/ H GPy after-tax profit 税后盈利；税后利润；税后溢利
J, h' eY5 agency agreement 代理协议
5OT Za>H agency expenses 代理机构的开支
pNHL &H\ agency fee 代理费
G]-\$>5R Agency Law 《代理法》
.F/l$4CQ agent 代理人；承销人
ieO w& agent of company 公司代理人
FIJ]` agent's fee 代理人费；经纪费
aTaL|&( aggregate 总计；总数；总体数字
}PMlG aggregate amount 总款额；总额
Qc Xw - aggregate assets and liabilities 总体资产与负债
GB*^?Ii aggregate at constant price 按固定价格计算的总体数字
!bW^G}
<t aggregate demand 总需求
W9G jUswv! aggregate gross position 总持仓量
Kk %
I N9 aggregate limit 总限额
Kk \,q? aggregate of salaries tax 合计薪俸税
*EU1`q* aggregate performance 总体表现；总体业绩
gsIp y aggregate supply 总体供应
!}d_$U$ aggregate surplus 总盈余
Ngrj @_J aggregate total 整体总额
(^ J2( aggregate value 总值；合计价值
7* +tG7I @ aggregated basis 合计基准
/Zz [ vf aggregated net chargeable income 合计应课税入息实额
DI : aggregation 合并计算；合计；总和
M VE:JNm aggregation of incomes of husband and wife 夫妇入息合并计算
8P% J ky&( aggregation of property 财产的总和
EBmkKiI; agio 差价；贴水
L$]Y$yv 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》
w~AO;X*Ke" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{FN CC*= 《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》
yTWicW7i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4f213h 《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》
}.A
\;FDyj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
) C#>@W 《香港政府和大韩民国政府关于相互促进和保护投资协定》
UJ)( Sw agreement for a settlement 授产协议
OQ3IkE`G agreement for assignment 转让协议
^Y"|2 : agreement for sale 售卖协议；买卖协议
oPxh+ |0? agreement for sale and purchase 买卖协议
I_`$$-| agreement for the payment of interest 支付利息协议
}F_=.w0 agreement for the repayment of money 还款协议
)uCa]IR agreement of reinsurance 再保险协议
/ 7 R0w Agricultural Bank of China 中国农业银行
U@".XIDQ air passenger departure tax 飞机乘客离境税
W
6R/{H Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
tHJahK:"k airport tax 机场税
;3 =RM\ alcohol duty 酒精税
SQdK`]4 alienation 让与；让渡；转让
FdxV#.BE alimony 生活费；赡养费
V4<f4|IL All Ordinaries Index [AOI] 所有普通股指数
"6WE6z q all risks 全险；综合险
& 7w*=f8I All Sales Record for Stock Market 《股票市场成交报告》
K
&G Allied Capital Resources Limited 新联财务有限公司
#!j wn^yq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a/~1C r Yr allocation letter 拨款信件
_ o6Zj1p allocation of fund 分配款项；预留款项
ib(4Y%U6~ allocation of profit 利润分配；溢利分配
7]
>z e allocation warrant 拨款令
DbN_ (mC allotment 分配；配股
Vpxsg CS allotment notice 股份配售通知；配股通知
"2
qivJ allotment of shares 股份分配
F,xFeq$/{ allowable 可获宽免；免税的
@(m?j1!M allowable business loss 可扣除的营业亏损
ZY)&Fam} allowable expenses 可扣税的支出
6 Znt allowance 免税额；津贴；备抵；准备金
{u$<-W-& allowance for debts 债项的免税额
LII4sf] allowance for depreciation by wear and tear 耗损折旧免税额
JF9r[% allowance for funeral expenses 殡殓费的免税额
U;]h/3P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*5" )3\/ allowance for repairs and outgoings 修葺及支出方面的免税额
j-/F *P allowance to debtor 给债务人的津贴
YZc{\~d alteration of capital 资本更改
^B' N\[ alternate trustee 候补受托人
$btk48a 7 amalgamation 合并
P\2x9 T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N}\3UHtO ambit of charges 征税范围；收费范围
Wl{}>F`W[ amended valuation 经修订的估值
!F)BTB7{< American Commodities Exchange 美国商品交易所
MJcW X|(y American Express Bank Limited 美国运通银行
@=6$ImU American Stock Exchange 美国证券交易所
NvJ}|w,Z amortization 摊销
oazy%n(KZ amount due from banks 存放银行同业的款项
Nj}-"R\u amount due from banks abroad 存放海外银行同业的款项
hx!hI 1
amount due from holding companies 控股公司欠款
aB~=WWL R\ amount due from local banks 存放本港银行同业的款项
g-2(W amount due to banks 银行同业的存款
x3 =SMN|a amount due to banks abroad 海外银行同业的存款
7HQ |3rt amount due to holding companies 控股公司存款
K]> X31Ho amount due to local banks 本港银行同业的存款
kI H)>euZ amount due to outport banks 外埠银行同业的存款
ByW,YKMy amount for note issue 发行纸币的款额
k mX:~KMb amount of bond 担保契据的款额
%H7H0 %qW amount of consideration 代价款额
]]V| ]}<)m amount of contribution 供款数额
a q]bF%7 amount of indebtedness 负债款额
KiMEd373- amount of principal of the loan 贷款本金额
&}b-aAt amount of rates chargeable 应征差饷数额
(x8D ]a amount of share capital 股本额
$&FeR*$|g amount of sums assured 承保款额
0' II6,: amount of variation 变动幅度
\r&9PkHWo amount of vote 拨款数额
\a GTi
pB amount payable 应付款额
fTV3lyk amount receivable 应收款额
6i J\7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'n7Ld6%1 analysis 分析
7HEUmKb" ancillary risk 附属风险
-h#9sl- > annual account 周年帐目；周年帐目报表；年度决算；年结
lm(k[] @ annual accounting date 年结日期
V?-OI> annual allowance 每年免税额；年积金；年度津贴；年津
F)uS2 annual balance 年度余额
$w
,^q+ annual disposable income 每年可动用收入
W[oQp2 = annual estimates 周年预算
fqD1Ej annual fee 年费
%gV~e@| annual general meeting 周年大会
ivP#qM1*; annual growth rate 年增率；每年增长率
/\UFJ annual long-term supplement 长期个案每年补助金
sEEyN3 N annual pensionable emolument 可供计算退休金的年薪
4
JDk () annual report 年报
qku !Mg Annual Report on the Consumer Price Index 《消费物价指数年报》
;Km74!.e7 annual return 周年报表；周年申报表；每年报税表格
LVxR *O Annual Return Rules 《周年报表规则》
rI;tMNs annual review of consumer prices 每年消费物价回顾
hBN A,e: annual roll-forward basis 逐年延展方式
pcO0xrI annual salary 年薪
T8-,t];i annual statement 年度报表；年度决算表
ffoLCx4o0E Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
vjO@"2YEw annuitant 年金受益人
5YnTGf& annuity 年金
:B5M#D!dO annuity contract 年金合约
^U]B&+m annuity on human life 人寿年金
;wj8:9
; antecedent debt 先前的债项
M%qHf{ B ante-dated cheque 倒填日期支票
<~-cp61z ; anticipated expenditure 预期开支
b&E9xD/;r anticipated net profit 预期纯利
NKE,}^C anticipated revenue 预期收入
N9 gbj%+ anti-inflation measure 反通货膨胀措施
ynU20 g anti-inflationary stance 反通货膨胀立场
Gil mJ2< apparent deficit 表面赤字
Ig"Qw vR apparent financial solvency 表面偿债能力
S[I-Z_S apparent partner 表面合伙人
%g{<EuK]p application for personal assessment 个人入息课税申请书
8;1,saA_9 application of fund 资金应用
!t!\b 9= application to release as liquidator and to destruct the books of accounts and documents
b]xE^zM-I` 申请免除清盘人职务及毁灭帐簿与文件
/zZ";4 appointed actuary 委任精算师
O }mz@- Z appointed auditor 委任核数师；委任审计师
?S~j2 J] appointed trustee 委任的受托人
kr>H,%3~ appointer 委任人
p1B~F apportioned pro rata 按比例分摊
T6fm`uL&L apportionment 分配；分摊
rJ)8KY> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[7@9wa1v! apportionment formula 分摊方程式
bz\-%$^k apportionment of estate duty 遗产税的分摊
)lDmYt7 me appraisal 估价；评估
kNrN72qg appreciable growth 可观增长
s>1Wjz2M appreciable impact 显着影响
IH$ZPux appreciable increase 可观增长
|%c"Avc appreciation 增值；升值
WHKe\8zWq appreciation against other currencies 相对其他货币升值
F<LRo}j"9Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*^Xtorqo appreciation tax 增值税
xmBGZ4f% appropriation 拨款；拨用；拨付
B"=w9w] appropriation account 拨款帐目
XCUU(H Appropriation Bill 拨款法案
9KGi%UIFvn appropriation-in-aid system 补助拨款办法
4g^Xe - approved assets 核准资产
#jd&f,Tt approved basket stock 认可一篮子证券
b,):&M~p approved budget 核准预算
IJ#+"(?7,u approved charitable donation 认可慈善捐款
Auk#pO# approved charitable institution 认可慈善机构
S'\e"w approved currency 核准货币；认可货币
r@/@b{= approved estimates 核准预算
Q :.i[ approved estimates of expenditure 核准开支预算
OE}FZCX F approved overseas insurer 核准海外保险人
xZ6x`BE T- approved overseas trust company 核准海外信托公司
na|sKE;{ approved pooled investment fund 核准汇集投资基金
\KzH5 ? approved provident fund scheme 认可公积金计划
@v#,SF { approved provision 核准拨款
g/_0WW] } approved redeemable share 核准可赎回股份
)E}@h%d approved regional stock 认可地区性证券
k>\v]&|T` approved retirement scheme 认可退休金计划
qZ4)) X approved subordinated loan 核准附属贷款
?T .=y m arbitrage 套戥；套汇；套利
I$MlIz$l v arbitrageur 套戥者；套汇者
yM7Iq)o6u arbitrary amount 临时款项
/!MVpi'6& arrangement 措施；安排；协定
``eam8Az_U arrears 欠款
j ijwHL arrears of pay 欠付薪酬
YWs?2I arrears of revenue 逾期未收税款；逾期未收的帐项
QM*
T?PR articles of association 组织章程；组织细则；组织章程细则
`a!9_%|8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Rj4 C-X 4= ascertainment of profit 确定利润
vQ]d?Tp "Asia Clear" “亚洲结算系统”
([
-i5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
U1 HG{u,"y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TEh .?
Asian Development Fund [ADF] 亚洲发展基金
#4lIna%VX Asian dollar bond 亚洲美元债券
{z\K!=X/ Asian dollar market 亚洲美元市场
lZuH:AH Asian dollar rate 亚洲美元利率
];lZ:g T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e#, (a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C <3<,~gI asked price 沽盘；喊价；索价；卖方报价
#UhH assessable income 应评税入息
.#-F@0a assessable loss 应评税亏损
Rk[a |T & assessable profit 应评税利润
L~^5Ez6U assessable value 应评税值
q2s0g*z assessed profit 估定利润
cdh0b7tj n assessed value 经评估价值
r~2hTie assessment 评税；评定；估价；评税单
-- FzRO{D assessment number 评税编号；估价编号
JSi0-S[Y{ assessment of additional tax 补加税评税
k_ !e5c assessment of performance 业绩评估；实绩评价
fIl!{pv[ Assessor 评税主任
jw9v&/- asset price bubbles 资产价格泡沫
_Z!@#y@j asset-backed securities 具资产保证的证券
8#V D u( assets accretion 资产增值
K, I assets and liabilities 资产与负债
k@un}}0r assets betterment statement 资产递增表；资产改进表
w#[cGaIB assets lending 实物放款；有抵押贷款
3fp&iz assets of the company passing on the death 死者去世时转移的公司资产
n=bdV(?4 assets pledged as security for liabilities 用作负债抵押的资产
7KX27 .~F assets portfolio 资产投资组合
o{! :N> ( assets price 资产价格
! xG*W6IT assets quality 资产质素
\D y|}LE assets realization 资产变现
A+gS'DZ9C assets refinancing arrangement 资产再集资安排
-F[@)$L assets securitization 资产证券化
QF\ nf_X assets situated outside Hong Kong 在香港以外地方的资产
Ei):\,Nv assets stripping 削减资产；拆卖资产
|oke)w=gn assets value 资产值
QxdC[t$Lp assignee 承让人
B ~N3k assignment 转让；转让书；转让契
Qj;{Z*l%+ assignment of interest 权益转让
{x.0Yh7 assignment of letters patent and trade mark 专利证书及商标转让
nvT@ 'y+ assignment of property 物业转让；物业转让书
)t"-#$,@ assignment right 转让权
IlB8~{p_ assignor 转让人
L/r_Mt N associate 有联系的人；有关连人士；相联者；合伙人；联系人
&=BzsBh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
R6O v associate member 附属会员
XW nP(C 9? associated body corporate 相联法人团体
eu9 *3'@A associated company 相联公司；联属公司
4$[o; t> associated corporation 相联法团
Jp_#pV*}: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
r+8D|stS 公认会计师公会〔英国〕
j&oRj6;Ha+ Association of Futures Exchange Brokers 香港期货经纪协会
#}FUa u$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V(F9=r<X association of underwriters 承保人组织
_OTVQo Ap assumption of control 接管
a
\1QnCy assurance 担保；保险；转易；转易书
%Qlc?Wl: assurance of interest 权益的转易
%:d7Ts&?Z at 19XX price 按一九ＸＸ年价格计算
t+iHsCG)> at a discount 按赔价计算；按贴水价格计算；打折扣
;//9,x9;t at a premium 按溢价计算；按升水价格计算
U:C:ugm at call 通知付款；按通知
+q '1P}e at constant market price 按固定市价计算
26rg-?;V^ at constant price 按固定价格计算
kuy?n-1g at cost 按成本计算
xF8n=Lc at current market price 按当时市价计算；按现时市价计算
cQyN @W at current price 按当时价格计算；按现时价格计算
z'_Fg0kR{ at factor cost 按要素成本计算；按生产要素成本计算
qrYbc~jI7 at money-of-the-day price 按付款当日价格计算
uW(-? at or better 按指定或较佳价位〔买卖指令〕
^ls@Gr7`P at par 按面值计算；平价
v 62_VT2v at sight 见票即付
Ze eV- at the close 按收市盘
0H}tb}4 at the opening 按开市盘
JiaR*3# attestation 见证；见证条款
#~|k EGt at-the-money option 平价期权
P,{Q k~iu attorney 受权人；受托代表人
PY .K_(D attornment 新拥有人承认书
hOU H1m. attributable profit 可归属利润
'UIFP#GtFO attributable share value 可归属股份价值
*G>
x07S)~ Auckland Stock Exchange 奥克兰证券交易所
eKvr1m- - auction 拍卖
0_gN]>,9n auctioneer 拍卖商
)*;Tt @'y audit 审计；核数
vKG\8+ Audit Commission 审计署
>bh+!5Y0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
],pB:= 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〕
^w\22 Q audit review 帐目审查
#f2k*8"eAF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8m ?(* [[ audited account 审计帐目；经审计的帐目
B #Ybdp ; audited annual account 经审计的周年帐目
bTc >-e, audited balance sheet 经审计的资产负债表
F nA Kfh( auditor 核数师；核数主任；审计师
6M*z` B{hV auditor's certificate 核数师证明书；审计师证明书
q>.7VN[
vE auditor's report 核数师报告；审计师报告
d#rr7O Aussie bond 澳元债券
fd&Fn=! austerity budget 紧缩预算
q()o|V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T,pr&1]Lw Australia All Ordinaries Index 澳洲所有普通股票指数
/GIGE##1F Australian Dollar [AUD] 澳元
THp_ dTD Australian Options Market 澳大利亚期权市场
Nh.+woFq4 Australian Securities Commission 澳洲证券事务监察委员会
{Ya$Q#l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Uz^N 6 q Australian Stock Exchange 澳大利亚证券交易所
{fR\yWkt? Austrian Schilling [ATS] 奥地利先令
0Id e k authentication 认证；鉴证
]`&_!T authority to purchase 委托购买证；委购书
bE
!SW2:M authorization 认可；核准；授权；授权书
q !z"YpYB authorization by direction 指示授权
SH{@yS[c! authorization by instruction 指令授权
x z8e1M authorization by warrant 令状授权
ltNC ti{Q authorization of unit trust 单位信托的认可
o+E~iC u5 authorized agent 指定代理人
'^m.vS!/ authorized capital 法定资本
3\XNOJH authorized clerk 出市员
2 d[q5p authorized dealer 认可交易商
L/tpT?$fi authorized financial institution 认可财务机构
?$f.[;mh authorized fund 认可基金
4H-eFs%5 authorized fund house 获授权的基金公司；认可基金公司
yxt"vm;
authorized institution 认可机构
L@S\ rImw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4>jHS\jc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u?Ffqt9' authorized insurer 获授权保险人；获认可承保人
?s^qWA authorized investment 特准投资项目
)j36Y =r3 authorized person 获授权人
,<rC,4-F< authorized representative 获授权代表
h+Co:pr authorized share capital 法定股本
*/;7Uv7 automated quotation system 自动报价系统
,TQec:B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=GX5T(P8k 自动交易系统〔香港期货交易所有限公司〕
+#FqC/`l automatic adjustment mechanism 自动调整机制
7 m{lOR automatic adjustment system 自动调整系统
!c yrt< Automatic Clearing House 自动票据交换所
'? 5- automatic exchange rates accumulation system 自动化汇率累集系统
^5sA*%T4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PXMd=,} automatic teller machine [ATM] 自动柜员机
w.?4 }'DK autopay 自动转帐
_Vr- bpAf available assets 可用资产
d+ q],\"R available fiscal reserve 现存财政储备
duY?LJ @g available profit 可用利润
Njc@5*rJ & Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
VHD+NY / average 平均；平均数；海损
Wyw S1viD average basic salary 平均基本薪金
D p([ r average consumer expenditure 平均消费开支；一般消费开支
%F 2h C
x average cost 平均成本
}(nT(9| average cost of land production 增辟土地平均成本
EK';\} average daily turnover 平均每日成交额
Nm?^cR5r average daily wage rate 平均每日工资率
dR S:S_ average expenditure pattern 平均开支模式
|4df) average growth rate 平均增长率
xb,d,(^ ]R average net fixed assets 固定资产平均净值
FCE y1^ u average of relatives 相对价格平均数
%~!4DXrMk average price 平均价格
1+FVM\<& average propensity to consume 平均消费倾向；一般消费倾向
q?}C`5%D average propensity to save 平均储蓄倾向；一般储蓄倾向
k[r^@| average rate 平均率
vE:*{G;Y average revenue 平均收入；平均收益
keAoJeG,J average stock 平均库存；平均存货
EQm{qc; average yearly rent 平均年租
&: Q'X avoidance of double taxation 避免双重课税
a^R?w|zCX avoidance of tax 避税
