A:
c+f~>AaI A share Ａ股；甲类股份
L~ "~C(g abatement of tax 减税；减扣免税额
yH;=Y1([ ABN AMRO Bank N.V. 荷兰银行
` Xhj7 %> above-the-line expenditure 线上项目支出；经常预算支出
-N<s = above-the-line receipt 线上项目收入；经常预算收入
T6=c9f?7 ABSA Asia Limited 南非联合亚洲有限公司
RI!!?hYm absolute change 绝对数值变更
g;i>nzf absolute expenditure 实际开支
B# |w}hj absolute guideline figure 绝对准则数字
$ii/Q:w T" absolute interest 绝对权益
Om0Z\GP= absolute order of discharge 绝对破产解除令
@.yp IE\ absolute profit margin 绝对利润幅度
?SK1*; i absolute value 实值；绝对值
!>TVDN> absolutely vested interest 绝对既得权益
4`o_r% absorbed cost 已吸收成本；已分摊成本
"o*(i7T =n absorption 吸收；分摊；合并
*NS :X7p!V absorption rate 吸收率；摊配率；分摊率
q { ItTvL ACB Finance Limited 亚洲商业财务有限公司
{VE\}zKF acceptable form of reciprocity 合理的互惠条件
Zgkk%3'^' acceptable rate 适当利率；适当汇率
"EQ`Q=8 acceptance agreement 承兑协议
cgNK67"( acceptance for honour 参加承兑
v(W$ \XH acceptor 承兑人；接受人；受票人
JfxD-9U^>u acceptor for honour 参加承兑人
Jt\?,~, accident insurance 意外保险
&p8b4y_ Accident Insurance Association of Hong Kong 香港意外保险公会
-M2c 8P:.b accident insurance scheme 意外保险计划
<.HX_z3l accident year basis 意外年度基准
m=j xTZK accommodation 通融；贷款
{ " woBOaA accommodation bill 通融票据；空头票据
^q-]."W]t~ accommodation party 汇票代发人
|Gx-c
,{{ account balance 帐户余额；帐户结余
= Bcwd7+ account book 帐簿
#f0J .) M account collected in advance 预收款项
:aI[
lZ account current book 往来帐簿
L9M0vkgri account of after-acquired property 事后取得的财产报告
O68/Hf1W account of defaulter 拖欠帐目
]dHU account payable 应付帐款
[#`)Bb&w account payee only [A/C payee only] 只可转帐；存入收款人帐户
= +% QfuK account receivable 应收帐款
~~!iDF\ account receivable report 应收帐款报表
.| ^L\L(! account statement 结单；帐单；会计财务报表
H phvsre< account title 帐户名称；会计科目
0 "o% =i; accountant's report 会计师报告
w[}5qAI5*f Accountant's Report Rules 会计师报告规则
Jte: U*2 accounting and auditing procedure 会计与审计程序；会计与核数程序
KV0M^B|W Accounting Arrangements 《会计安排》
2kzm(K accounting basis 会计基础
s_S[iW`l= accounting by Official Receiver 破产管理署署长呈交的帐目
Vr@I9W;D# Accounting Circular 《会计通告》
N 9QHX accounting class 会计类别
\=R w/[lR accounting date 记帐日期；会计结算日期
xTiC[<j accounting for money 款项核算
z2*>5 c% Accounting Officer 会计主任
#\3(rzQVO accounting period 会计报告期；会计期
}G}2Y ( accounting policy 会计政策；会计方针
%MG bIMpY accounting practice 会计惯例
>Vc;s !R accounting principle 会计准则
I!>pHF4 accounting record 会计记录
qIIc>By(\" accounting report 会计报告
j ;}!Yn Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0aj4.H*% Accounting Society of China 中国会计学会
D]X&Va accounting statement 会计报表
1(t{)Z< accounting system 会计制度；会计系统
-i*{8t accounting transaction 会计事项；帐务交易
RG[b+Qjn accounting treatment 会计处理
qp$Td<'Y accounting year 会计年度
Qau\6p>^ accretion 增值；添加
3pg_` accrual 应计项目；应累算数目
Hj\>&vMf accrual basis 应计制；权责发生制
KnK8\p88\ accrual basis accounting 应计制会计；权责发生制会计
kEi WE| accrue 应累算；应计
50h?#u6? accrued benefit 应累算利益
F7[ 55RcP accrued charges 应计费用
EAafi <n accrued cumulative preference share dividend 应累算的累积优先股股息
Zpc R accrued expenses 应累算费用
whFaL}2C accrued interest payable 应付利息；应计未付利息
|:)UNb?R"O accrued interest receivable 应收利息；应计未收利息
q$IgkL accrued right 累算权益
Jd#g"a>zZ accruing profit 应累算的利润
"g}m xPe accumulated fiscal reserve 累积财政储备
x[L/d"Wf accumulated profit 累积利润；滚存溢利
>F7v'-*{ accumulated reserve 累积储备
vU|=" # accumulation of surplus income 累积收益盈余
|h Gi8 acquired assets 既得资产
kD1[6cJ!=. acquisition 收购；购置；取得
+9Vp<( acquisition cost 购置成本
/WqiGkHV* acquisition expenses 购置费用
%z1y3I|`[t acquisition of 100% interest 收购全部股权
$ ;~ acquisition of control 取得控制权
%4 9 ^S& acquisition of fixed assets 购置固定资产
l@C39VP acquisition of shell “买壳”
cl3@+ v1 acquisition price 收购价
$7\Al$W\ act of God 天灾
&IYSoA"Nz acting partner 执事合伙人
f-]5ZhM' active market 买卖活跃的市场；交投畅旺的市场；旺市
~d5f]6#` active partner 积极参与的合伙人
oMdqg4HUF active trading 交投活跃
2x3%*r$ actual circulation 实际流通
8/4i7oO C actual cost 实际成本
L{)*evBL actual expenditure 实际开支；实际支出
]rAaErB' ; actual income 实际入息；实际收入；实际收益
N-C=O actual market 现货市场
lHl1Ny\? actual price 现货价；实际价格
J+IkTqw actual profit 实际利润
Km/#\$|} actual quotation 实盘；实际价位；实际报价
nG B jxhl actual year basis 按实际年度计算
yex4A)n9"' actuals 实货
R8"qD j actuarial investigation 精算调查
gxa @d a actuarial principle 精算原则
2o5Pbdel actuarial report 精算师报告
~#
~XDcc Actuarial Society of Hong Kong 香港精算学会
ftr? @^ actuarial valuation 精算师估值
d9bc>5%-F actuary 精算师
{[W [S@+ ad referendum agreement 暂定协议；有待覆核的协定
UB5X2uBv ad valorem duty 从价税；按值征税
uPZ<hG#K ad valorem duty system 从价税制
78o>UWA: ad valorem fee 从价费
GJLe733o ad valorem tariff 从价关税
0{0 A,;b additional allowance 额外免税额
< Wz+f+HC additional amount for unexpired risk 未过期风险的额外款额
b`%(.& additional assessable profit 补加应评税利润
22`N(_ additional assessment 补加评税
w] -,X` additional commitment 额外承担
7|vB\[s additional commitment vote 额外承担拨款
;`CNe$y
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T1Gy_ G/ additional dependent parent allowance 供养父母额外免税额
;Nfd additional provision 额外拨款
fG{ 9doUD additional stamp duty 附加印花税
d]bM,`K* 6 additional tax 补加税罚款；补加税款
H6fR6Kr4j Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
XMJ EIG adjudged bankrupt 被裁定破产
sD_" adjudicated bankrupt 裁定破产人
OsSGVk #Qh adjudication fee 裁定费；评定印花税额手续费；评估契据费
4I %/}+Q adjudication of bankruptcy 裁定破产；宣告破产
I[td:9+hK@ adjudication of insolvency 裁定无力偿还债务
ICb T{Mla adjusted actual 经调整的实数；调整后的实数
Zcq 4?-& adjusted current assets 经调整的流动资产；调整后的流动资产
ZA;VA=)\8 adjusted figure 经调整的数字；调整后的数额
W'0(0;+G/j adjusted liabilities 经调整的负债；调整后的负债
8r|5l~`8 adjusted loss 经调整的亏损；调整后的亏损
!}[cY76_ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
~sk{O%OI adjusted profit 经调整的利润；调整后的利润
uoX] #<1J adjusted surplus 经调整的盈余额；调整后的盈余额
+WGL`RP adjusted value 经调整的价值；调整后的价值
R MrrLT adjustment 调整；修订；理算〔保险〕
,sn/FT^; q adjustment centre 调剂中心
+[2X@J adjustment lag 调整过程的时间差距；调整时差
rE WPVT adjustment mechanism 调整机制
OI0tgk G adjustment of loss 亏损调整
W5#5RK"uX adjustment process 调整过程；调整程序
ga#Yd}G^~3 adjustment range 调整幅度
O7KR~d administered exchange rate 受管制汇率
c"<bq}L7S Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N=?! ~n9Q- administration expenses 行政费用
fBZ\, administration fee 手续费；行政费
3aK/5)4|B administration in bankruptcy 破产管理
BAUo`el5 administration order 遗产管理令
\q |n0> administrator 管理人；遗产管理人
Wd0$t administrator of the estate 遗产管理人
#!h +K"wX admission of debt 债项承认书
Y64B"J=P 9 admission of proof 接纳债权证明
x?|C-v advance 放贷款项；垫付款项；预支款项；预付款项
`/1Zy}cD advance account 暂支帐目；预付款帐户
vW\|%
@hW, advance compensation 预付补偿金
W@:a3RJ advance from shareholder 股东垫款
:zL.dJwa advance pending reimbursement 预支以待日后付还
":o1g5? advanced economy 先进经济体系
fUJ\W"qya advancement 预付；预付财产
p Pezy: advances warrant 垫款令
l}Fa-9_' advancing 贷出
m4@f&6x adverse balance 逆差
p| #gn<z} adverse exchange 逆汇
O8J:Tw}M* advertisement addressed to shareholders 在报章刊登的致股东通告
UdSu:V | advice for collection 托收通知书
C}~/(;1V= advice of drawing 提款通知书；汇票通知书
Rlq6I?S+ advice of payment 付款通知
N]p|c3D Advisory Committee [Securities and Futures Commission]
Xc^7 谘询委员会〔证券及期货事务监察委员会〕
ilyQ gEjC Advisory Committee on Diversification 经济多元化谘询委员会
UpA {$@ affidavit 誓章；遗产申报誓章
jE&Onzc affidavit of no receipt 述明无收款的誓章
-6()$cl}0 affiliate 联号；联营公司；附属公司
E?&
x5? affiliated company 附属公司；联号；联营公司
bhFAt1h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rI[Lg0S affordability 负担能力
v7 l4g& African Development Bank [AfDB] 非洲开发银行
}PR^Dj. after-acquired property 事后取得的财产
K%p*:P after-hours dealing 市后交易
/&+6nOP after-tax profit 税后盈利；税后利润；税后溢利
qM$~5uu agency agreement 代理协议
Nr#Y]9nA agency expenses 代理机构的开支
` tCOe agency fee 代理费
})l+-H" Agency Law 《代理法》
yk5T"# '+ agent 代理人；承销人
}UzO_&Z#6 agent of company 公司代理人
<IF\;,. c agent's fee 代理人费；经纪费
j Z'y_ aggregate 总计；总数；总体数字
<N{p Mz aggregate amount 总款额；总额
iZ`1Dzxgk aggregate assets and liabilities 总体资产与负债
us.+nnd aggregate at constant price 按固定价格计算的总体数字
N1V qK aggregate demand 总需求
Q&rf&8iH aggregate gross position 总持仓量
J )l]<## aggregate limit 总限额
`P `n qn aggregate of salaries tax 合计薪俸税
:*2+ t- aggregate performance 总体表现；总体业绩
l; e&p${P aggregate supply 总体供应
>e 4 aggregate surplus 总盈余
{d;eZt
` aggregate total 整体总额
,]N!I%SI aggregate value 总值；合计价值
SZ9xj^"g aggregated basis 合计基准
=f)S=0U F aggregated net chargeable income 合计应课税入息实额
VesO/xG< aggregation 合并计算；合计；总和
o3;u*f0rWn aggregation of incomes of husband and wife 夫妇入息合并计算
X-Sso9/q. aggregation of property 财产的总和
PAe2 hJ agio 差价；贴水
z N\~ v 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》
NRS!Ox Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@" ~ Mglgw 《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》
%qzp t{'?< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u+]v. Mt 《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》
|wf:|% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zS:89y< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
lPS A agreement for a settlement 授产协议
t9&z|?Vz agreement for assignment 转让协议
E(T6s^8 agreement for sale 售卖协议；买卖协议
xNNoB/DR agreement for sale and purchase 买卖协议
ta+'*@V +G agreement for the payment of interest 支付利息协议
M} IRagm agreement for the repayment of money 还款协议
6'Sc=;;: agreement of reinsurance 再保险协议
Po[u6K2& Agricultural Bank of China 中国农业银行
tUmI#.v air passenger departure tax 飞机乘客离境税
b8 J\Lm|J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`>fN? He airport tax 机场税
@= c{GA j alcohol duty 酒精税
?lxI&
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eiZv |?^0 alimony 生活费；赡养费
auP:r All Ordinaries Index [AOI] 所有普通股指数
i3.8m => all risks 全险；综合险
[Cz.K?+#M All Sales Record for Stock Market 《股票市场成交报告》
~Exd_c9 Allied Capital Resources Limited 新联财务有限公司
1T n!.E * all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E<3hy allocation letter 拨款信件
3zb;q@JV allocation of fund 分配款项；预留款项
y+RT[*bX5o allocation of profit 利润分配；溢利分配
VI%879Z\e allocation warrant 拨款令
/Q"nQSG allotment 分配；配股
M* W=v allotment notice 股份配售通知；配股通知
p[e|N;W8A allotment of shares 股份分配
^zGgvFf> allowable 可获宽免；免税的
" 7!K'i allowable business loss 可扣除的营业亏损
-[#Mx}% allowable expenses 可扣税的支出
Jkt
L|u:k allowance 免税额；津贴；备抵；准备金
H ^Xw<Z= allowance for debts 债项的免税额
DYH-5yX7 allowance for depreciation by wear and tear 耗损折旧免税额
Z*kGWL allowance for funeral expenses 殡殓费的免税额
i:WHql"Kw_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V/+r"le allowance for repairs and outgoings 修葺及支出方面的免税额
a4,b P*H allowance to debtor 给债务人的津贴
Do(7LidC5 alteration of capital 资本更改
{ e2 ( alternate trustee 候补受托人
uNnwz%w amalgamation 合并
I z2K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ewgcpV|spn ambit of charges 征税范围；收费范围
@2
dp5 amended valuation 经修订的估值
asR6 ,k American Commodities Exchange 美国商品交易所
XJ]MPiXj American Express Bank Limited 美国运通银行
?ZSG4La\ American Stock Exchange 美国证券交易所
&a8#q v"l amortization 摊销
2 c'=^0: amount due from banks 存放银行同业的款项
@yaBtZUp3 amount due from banks abroad 存放海外银行同业的款项
+byw*Kk amount due from holding companies 控股公司欠款
!23W=N}82 amount due from local banks 存放本港银行同业的款项
}i/ &m&VU amount due to banks 银行同业的存款
"zw? AC6 amount due to banks abroad 海外银行同业的存款
Ul[ >LKFY amount due to holding companies 控股公司存款
p;j$i6YJ amount due to local banks 本港银行同业的存款
t 1B0M4x9 amount due to outport banks 外埠银行同业的存款
6mEW*qp2F amount for note issue 发行纸币的款额
`q e L$` amount of bond 担保契据的款额
NV;5T3 amount of consideration 代价款额
y wk; amount of contribution 供款数额
Qd!;CoOmZs amount of indebtedness 负债款额
,I=Cl m R amount of principal of the loan 贷款本金额
$X9Ban] amount of rates chargeable 应征差饷数额
(k
M\R| amount of share capital 股本额
vD) LRO
Z amount of sums assured 承保款额
v%&f00 amount of variation 变动幅度
1q~U3'l:$ amount of vote 拨款数额
jjvm<;lv amount payable 应付款额
.,,?[TI amount receivable 应收款额
5%?La`C9[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Sct-, K%i analysis 分析
Rv q_ Zsm ancillary risk 附属风险
Dt1{]~30 annual account 周年帐目；周年帐目报表；年度决算；年结
f \~e& `PV annual accounting date 年结日期
v5w I ?HE annual allowance 每年免税额；年积金；年度津贴；年津
l4F4o6:]n annual balance 年度余额
=Gd[Qn83.% annual disposable income 每年可动用收入
]Nt97eD) annual estimates 周年预算
AC l:~7; annual fee 年费
\\hZlCV, annual general meeting 周年大会
M )EKS annual growth rate 年增率；每年增长率
=Mn! [ annual long-term supplement 长期个案每年补助金
uh#PZ
xnP annual pensionable emolument 可供计算退休金的年薪
P>pkLP}
Vo annual report 年报
NfR, m ] Annual Report on the Consumer Price Index 《消费物价指数年报》
8+gx?p b annual return 周年报表；周年申报表；每年报税表格
R76'1 o Annual Return Rules 《周年报表规则》
.1I];Cy0D annual review of consumer prices 每年消费物价回顾
r'&9'rir2 annual roll-forward basis 逐年延展方式
}jiqUBn% annual salary 年薪
ADv
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l bg6n:@ 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
7@EYF annuitant 年金受益人
Yc?t aL) annuity 年金
,l;
&Tb=k annuity contract 年金合约
W %R h2l annuity on human life 人寿年金
L{^DZg|E antecedent debt 先前的债项
s ^V8FH ante-dated cheque 倒填日期支票
}~QB2&3 anticipated expenditure 预期开支
m1F<L anticipated net profit 预期纯利
5Tu#o () anticipated revenue 预期收入
l`I]eTo)^ anti-inflation measure 反通货膨胀措施
{k?Y : anti-inflationary stance 反通货膨胀立场
f [.hN apparent deficit 表面赤字
W]2;5 `MM apparent financial solvency 表面偿债能力
s7 xRry apparent partner 表面合伙人
~g|e?$j application for personal assessment 个人入息课税申请书
h%=b"x application of fund 资金应用
xA!o"VZPq7 application to release as liquidator and to destruct the books of accounts and documents
Z(as@gj H 申请免除清盘人职务及毁灭帐簿与文件
`t!iknOQ$ appointed actuary 委任精算师
aGpRdF1;! appointed auditor 委任核数师；委任审计师
ni y@' appointed trustee 委任的受托人
4#2iL+
appointer 委任人
@z/]!n\~ apportioned pro rata 按比例分摊
i6`8yw apportionment 分配；分摊
+o'. !sRH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ziH2<@ apportionment formula 分摊方程式
j~Gu;%tq apportionment of estate duty 遗产税的分摊
bq(*r:`" appraisal 估价；评估
[PX'Jer appreciable growth 可观增长
7vj[ AOq3l appreciable impact 显着影响
f6| 3 |
+ appreciable increase 可观增长
iU%Gvf^?'5 appreciation 增值；升值
HENCQ_Wra appreciation against other currencies 相对其他货币升值
)&R;!#;5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
['R=@. appreciation tax 增值税
hLm9"N 'Pf appropriation 拨款；拨用；拨付
B. P64"w appropriation account 拨款帐目
29qQ3M? Appropriation Bill 拨款法案
(6h7 'r $ appropriation-in-aid system 补助拨款办法
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p?< approved assets 核准资产
Q.y KbO<[ approved basket stock 认可一篮子证券
'E&K%/d approved budget 核准预算
~:t2@z4p approved charitable donation 认可慈善捐款
&PgdCijGq; approved charitable institution 认可慈善机构
v$tS 2N2 approved currency 核准货币；认可货币
cF(9[8c{ approved estimates 核准预算
:X4\4B*~ approved estimates of expenditure 核准开支预算
M9&tys[ KX approved overseas insurer 核准海外保险人
~ml\| approved overseas trust company 核准海外信托公司
$s ]@%6 f approved pooled investment fund 核准汇集投资基金
iM A) (ZS approved provident fund scheme 认可公积金计划
zf o.S[R@ approved provision 核准拨款
_-!6@^+ approved redeemable share 核准可赎回股份
>8 JvnBFx= approved regional stock 认可地区性证券
Bp/8 >E O` approved retirement scheme 认可退休金计划
w5*18L=O\ approved subordinated loan 核准附属贷款
^U`q1Pg5 arbitrage 套戥；套汇；套利
<=7 )t. arbitrageur 套戥者；套汇者
X^.r@tT arbitrary amount 临时款项
s lI)"+6 arrangement 措施；安排；协定
&pba~X.u arrears 欠款
rSJ}qRXwU arrears of pay 欠付薪酬
=V Y4y]V arrears of revenue 逾期未收税款；逾期未收的帐项
{VNeh articles of association 组织章程；组织细则；组织章程细则
Aj`4uFhiL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C|lMXp\* ascertainment of profit 确定利润
unX^ MPpw "Asia Clear" “亚洲结算系统”
ncA2en? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hT]p8m
aRZ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X_ YD[ Asian Development Fund [ADF] 亚洲发展基金
V 3+%KkN Asian dollar bond 亚洲美元债券
'~2v /[<`} Asian dollar market 亚洲美元市场
|1<Z3\+_/ Asian dollar rate 亚洲美元利率
^CE:?>a$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*ap#*}r!Nk Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[`b{eLCFX] asked price 沽盘；喊价；索价；卖方报价
VuBp$H(U assessable income 应评税入息
iIF'!K=q assessable loss 应评税亏损
uf>w* [m5 assessable profit 应评税利润
@'rO=(-b assessable value 应评税值
Ucy9fM assessed profit 估定利润
;C {_T:LS assessed value 经评估价值
*AA1e}R{B assessment 评税；评定；估价；评税单
#rC/y0niH assessment number 评税编号；估价编号
\bsm#vY, assessment of additional tax 补加税评税
ibA A:I, d assessment of performance 业绩评估；实绩评价
g U%GM Assessor 评税主任
LtU+w*Gj asset price bubbles 资产价格泡沫
wS^-o asset-backed securities 具资产保证的证券
v6n(<0: assets accretion 资产增值
T*ic?! assets and liabilities 资产与负债
c"$_V[m assets betterment statement 资产递增表；资产改进表
- )Vj08aP assets lending 实物放款；有抵押贷款
[< `+9R assets of the company passing on the death 死者去世时转移的公司资产
Aa Ma9hvT! assets pledged as security for liabilities 用作负债抵押的资产
&p%c tg assets portfolio 资产投资组合
K@,VR3y / assets price 资产价格
i~9)Hz;! assets quality 资产质素
y5ExE Xa assets realization 资产变现
<?g{R n assets refinancing arrangement 资产再集资安排
Rq9gtx8,= assets securitization 资产证券化
Y5 opZ G assets situated outside Hong Kong 在香港以外地方的资产
<@=NDUI3*, assets stripping 削减资产；拆卖资产
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#.='dSj assignee 承让人
gi6_la+ assignment 转让；转让书；转让契
K%k,- assignment of interest 权益转让
4<Y?#bm' assignment of letters patent and trade mark 专利证书及商标转让
gf=*m"5 assignment of property 物业转让；物业转让书
\'KzSkC8 assignment right 转让权
QezK&iJg assignor 转让人
\[&]kPcDl associate 有联系的人；有关连人士；相联者；合伙人；联系人
Cf N; ` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DXGO-]!!0 associate member 附属会员
3 /e !7 associated body corporate 相联法人团体
5 9vGLN!L associated company 相联公司；联属公司
pi{ahuI#_o associated corporation 相联法团
LQjqwsuN{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#? *jdN: 公认会计师公会〔英国〕
Pla EI p Association of Futures Exchange Brokers 香港期货经纪协会
^n]s}t}csV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J\*d4I<(Rt association of underwriters 承保人组织
fm* Hk57 assumption of control 接管
]3C8 assurance 担保；保险；转易；转易书
'FhnSNT(4= assurance of interest 权益的转易
hTm}j,H at 19XX price 按一九ＸＸ年价格计算
8\9EDgT at a discount 按赔价计算；按贴水价格计算；打折扣
?1uAY.~ZZB at a premium 按溢价计算；按升水价格计算
vn <S " at call 通知付款；按通知
TG9)x|! at constant market price 按固定市价计算
b q O"k t at constant price 按固定价格计算
\abl|;fj at cost 按成本计算
Q [{v U at current market price 按当时市价计算；按现时市价计算
:9b R uUm at current price 按当时价格计算；按现时价格计算
qHCs{ u at factor cost 按要素成本计算；按生产要素成本计算
qAS^5|(b[ at money-of-the-day price 按付款当日价格计算
wO#+8js at or better 按指定或较佳价位〔买卖指令〕
=+ p+_}C at par 按面值计算；平价
YYHm0pc at sight 见票即付
pA'A<|)K0 at the close 按收市盘
l+6(|"md at the opening 按开市盘
Z-@}~#E attestation 见证；见证条款
lI 1lP 1 at-the-money option 平价期权
{ 76! attorney 受权人；受托代表人
d3GK.8y_z attornment 新拥有人承认书
9K|lU:, attributable profit 可归属利润
7;NV
1RV attributable share value 可归属股份价值
3U)8P6Fz Auckland Stock Exchange 奥克兰证券交易所
PS6`o auction 拍卖
Kcl $|T auctioneer 拍卖商
Bv8C_-lV/ audit 审计；核数
[Jo TWouNU Audit Commission 审计署
aTsfl Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)*ckJK 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Ef.4.iDJrR audit review 帐目审查
ozLJ #eOE9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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audited account 审计帐目；经审计的帐目
" 44?n <1 audited annual account 经审计的周年帐目
)_cv}. xe audited balance sheet 经审计的资产负债表
09Y?!, auditor 核数师；核数主任；审计师
or}*tSKX auditor's certificate 核数师证明书；审计师证明书
&F_rg,q&_ auditor's report 核数师报告；审计师报告
tY=%@v'6? Aussie bond 澳元债券
G4' U; austerity budget 紧缩预算
Q/)o k$A& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5Q` n6 x| Australia All Ordinaries Index 澳洲所有普通股票指数
_~Vz+nT Australian Dollar [AUD] 澳元
T+R I8.#o Australian Options Market 澳大利亚期权市场
4iqmi<[(" Australian Securities Commission 澳洲证券事务监察委员会
V(LFH9.Mp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o '/C$E4W Australian Stock Exchange 澳大利亚证券交易所
#G` , Austrian Schilling [ATS] 奥地利先令
#J724` authentication 认证；鉴证
D|j \ nQ authority to purchase 委托购买证；委购书
0WE1}.J< authorization 认可；核准；授权；授权书
3]n@c?l w authorization by direction 指示授权
,$ zl w\ authorization by instruction 指令授权
Cfo 8gX* authorization by warrant 令状授权
p''"E$B /( authorization of unit trust 单位信托的认可
;+ 34g6 authorized agent 指定代理人
M5WtGIV authorized capital 法定资本
7G(f1Y authorized clerk 出市员
kN |5
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dyiEK)$h authorized financial institution 认可财务机构
6 8<Z\WP authorized fund 认可基金
igB rma Y' authorized fund house 获授权的基金公司；认可基金公司
R{uJczu authorized institution 认可机构
SiqX1P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`k]!6osZo authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Yz- JI= authorized insurer 获授权保险人；获认可承保人
h^+C)6(58n authorized investment 特准投资项目
()M@3={R authorized person 获授权人
RF~Ofi authorized representative 获授权代表
30 [#%_* o authorized share capital 法定股本
hMeqs+ automated quotation system 自动报价系统
}"?nU4q;S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)w 2K&Zr0 自动交易系统〔香港期货交易所有限公司〕
+6hl@Fm( automatic adjustment mechanism 自动调整机制
q@!'R{fu automatic adjustment system 自动调整系统
d G- or Automatic Clearing House 自动票据交换所
,{{#a*nd automatic exchange rates accumulation system 自动化汇率累集系统
X' ) Zm+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\} Acq; automatic teller machine [ATM] 自动柜员机
mw(c[.*% autopay 自动转帐
uR:=V9O available assets 可用资产
n(1wdl Ep available fiscal reserve 现存财政储备
QGr\I/Y available profit 可用利润
@>G&7r:U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=,4
' " average 平均；平均数；海损
,<$YVXe/ average basic salary 平均基本薪金
l H)em.# average consumer expenditure 平均消费开支；一般消费开支
f `y"
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B)r r7B average cost of land production 增辟土地平均成本
3WCqKXJ7 average daily turnover 平均每日成交额
*5y
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6Q2or n[ average expenditure pattern 平均开支模式
0L:V#y-* average growth rate 平均增长率
4 `8IFK average net fixed assets 固定资产平均净值
VFl 1 f average of relatives 相对价格平均数
T9z4W]T average price 平均价格
}PI35i1!t average propensity to consume 平均消费倾向；一般消费倾向
+ze}0lrEL average propensity to save 平均储蓄倾向；一般储蓄倾向
/&]-I$G@ average rate 平均率
4ZI!,lv* average revenue 平均收入；平均收益
Km)X_}| average stock 平均库存；平均存货
OL=ET)Y average yearly rent 平均年租
ua`6M avoidance of double taxation 避免双重课税
-G],H)M avoidance of tax 避税
