A:
V :)k@W?P A share Ａ股；甲类股份
qS>P,>C abatement of tax 减税；减扣免税额
SQWwxFJ ABN AMRO Bank N.V. 荷兰银行
EU
TTeFp above-the-line expenditure 线上项目支出；经常预算支出
beEd H> above-the-line receipt 线上项目收入；经常预算收入
bSU9 sg \ ABSA Asia Limited 南非联合亚洲有限公司
2X;,s`) absolute change 绝对数值变更
BgJ;\NV absolute expenditure 实际开支
/A[AHJ<[? absolute guideline figure 绝对准则数字
y _>HQs,: absolute interest 绝对权益
;2 @MPx absolute order of discharge 绝对破产解除令
.? CDWbzq absolute profit margin 绝对利润幅度
-#j-Zo+< absolute value 实值；绝对值
=G;whd}] absolutely vested interest 绝对既得权益
1\{0z3P absorbed cost 已吸收成本；已分摊成本
' wvZnb absorption 吸收；分摊；合并
1wuLw Ad absorption rate 吸收率；摊配率；分摊率
1C^6' 9o ACB Finance Limited 亚洲商业财务有限公司
'CjcOI
s acceptable form of reciprocity 合理的互惠条件
='T<jV`evu acceptable rate 适当利率；适当汇率
bw9a@X acceptance agreement 承兑协议
;$&&tEh) acceptance for honour 参加承兑
ik_Ll| acceptor 承兑人；接受人；受票人
724E(?>J acceptor for honour 参加承兑人
}E[S%W[ accident insurance 意外保险
tx}{ E<\>$ Accident Insurance Association of Hong Kong 香港意外保险公会
}:5r# Cd accident insurance scheme 意外保险计划
&`Q0&8d5 accident year basis 意外年度基准
}7+G'=XI/ accommodation 通融；贷款
i>_V?OT#5 accommodation bill 通融票据；空头票据
+*a:\b" fx accommodation party 汇票代发人
z(i B$;M account balance 帐户余额；帐户结余
\evK.i*KfA account book 帐簿
nORm7sa9 account collected in advance 预收款项
XB UO account current book 往来帐簿
r75,mX account of after-acquired property 事后取得的财产报告
{6~v oVkj account of defaulter 拖欠帐目
C^K?"800 account payable 应付帐款
Q?L-6]pg account payee only [A/C payee only] 只可转帐；存入收款人帐户
fxXZ^#2wX account receivable 应收帐款
^;$a_eR account receivable report 应收帐款报表
?W1(
@. account statement 结单；帐单；会计财务报表
E). N u account title 帐户名称；会计科目
L,p5:EW8. accountant's report 会计师报告
{tk42}8k Accountant's Report Rules 会计师报告规则
IX']s;b accounting and auditing procedure 会计与审计程序；会计与核数程序
D&0*+6j(( Accounting Arrangements 《会计安排》
<`9Q{~*=t accounting basis 会计基础
)i0\U accounting by Official Receiver 破产管理署署长呈交的帐目
M '$n".,p Accounting Circular 《会计通告》
WM*[+8h accounting class 会计类别
|0ACapp! accounting date 记帐日期；会计结算日期
c>:}~.~T accounting for money 款项核算
1 ,T8@8# Accounting Officer 会计主任
Eh# W*Bg accounting period 会计报告期；会计期
!F/;WjHz accounting policy 会计政策；会计方针
YU9xAN i6 accounting practice 会计惯例
M, 8a$Mdqh accounting principle 会计准则
K:c5Yq^ accounting record 会计记录
lV]hjt-L
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lJpD>\$}@R Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VzA~w` $d Accounting Society of China 中国会计学会
;<Oe\ X accounting statement 会计报表
{kD|8["Ie' accounting system 会计制度；会计系统
R}8!~Ma `| accounting transaction 会计事项；帐务交易
`LVItP(GUM accounting treatment 会计处理
&Zs h- |N accounting year 会计年度
&7,Kv0 j} accretion 增值；添加
CSRcTxH accrual 应计项目；应累算数目
z ,87;4- accrual basis 应计制；权责发生制
}N#jA yp! accrual basis accounting 应计制会计；权责发生制会计
s7tNAj bgD accrue 应累算；应计
15 x~[?! accrued benefit 应累算利益
d2&sl(O accrued charges 应计费用
`][~0\Y3m accrued cumulative preference share dividend 应累算的累积优先股股息
6vQAeuz<Fq accrued expenses 应累算费用
KVvIo1 $N accrued interest payable 应付利息；应计未付利息
MScjq accrued interest receivable 应收利息；应计未收利息
iS&fp[Th accrued right 累算权益
eY"y[ accruing profit 应累算的利润
`E8m> q Ss accumulated fiscal reserve 累积财政储备
eVj r/nm accumulated profit 累积利润；滚存溢利
2BS2$#c> accumulated reserve 累积储备
S)C =Q~& accumulation of surplus income 累积收益盈余
T12?'JL^r acquired assets 既得资产
:[#HP66[O5 acquisition 收购；购置；取得
r4@!QR<h acquisition cost 购置成本
f7)}A/$4+ acquisition expenses 购置费用
o )GNV acquisition of 100% interest 收购全部股权
Q6Vy} acquisition of control 取得控制权
T#DJQ"$ acquisition of fixed assets 购置固定资产
mLd=+&M acquisition of shell “买壳”
[( B A:x1 acquisition price 收购价
Nj1vB;4Nx act of God 天灾
<8|vj 2d2 acting partner 执事合伙人
br .jj active market 买卖活跃的市场；交投畅旺的市场；旺市
{ .B^ active partner 积极参与的合伙人
bqJL@! T active trading 交投活跃
y-cRqIM actual circulation 实际流通
W( E!: actual cost 实际成本
f]^( |*6 actual expenditure 实际开支；实际支出
y>'^<xk actual income 实际入息；实际收入；实际收益
QKL5!
L9` actual market 现货市场
J Xo_l actual price 现货价；实际价格
$2A%y 14 actual profit 实际利润
rtS(iD@B" actual quotation 实盘；实际价位；实际报价
DM /J,q actual year basis 按实际年度计算
Qf 6]qJa| actuals 实货
L)H7~.Dj actuarial investigation 精算调查
IxAKIa[HY actuarial principle 精算原则
36` aG Y actuarial report 精算师报告
^2mmgN Actuarial Society of Hong Kong 香港精算学会
/0s1q actuarial valuation 精算师估值
x/ { actuary 精算师
~e@ QJ=r ad referendum agreement 暂定协议；有待覆核的协定
J!3 X}@_N ad valorem duty 从价税；按值征税
AFGWlC#` ad valorem duty system 从价税制
S) Sv4Q m ad valorem fee 从价费
RWP`#(&/& ad valorem tariff 从价关税
k?0yH$)'t additional allowance 额外免税额
.n[!3X|d additional amount for unexpired risk 未过期风险的额外款额
kLU$8L additional assessable profit 补加应评税利润
XE[~!
>' additional assessment 补加评税
{wih)XNY additional commitment 额外承担
$xNM ^O additional commitment vote 额外承担拨款
7FW!3~3A_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?w`uv9NUJ8 additional dependent parent allowance 供养父母额外免税额
v*7}ux8 additional provision 额外拨款
|y)R lb# d additional stamp duty 附加印花税
AH{ ]tE additional tax 补加税罚款；补加税款
!R-M :| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fLA!oeq{&} adjudged bankrupt 被裁定破产
sn
'#]yM adjudicated bankrupt 裁定破产人
+v2Fr} adjudication fee 裁定费；评定印花税额手续费；评估契据费
}_u1' adjudication of bankruptcy 裁定破产；宣告破产
&, hhH_W adjudication of insolvency 裁定无力偿还债务
5&D)W>{d adjusted actual 经调整的实数；调整后的实数
q+.DZ
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rY4{,4V adjusted figure 经调整的数字；调整后的数额
&s->,-, adjusted liabilities 经调整的负债；调整后的负债
2>l4$G 0 adjusted loss 经调整的亏损；调整后的亏损
U=\ZeYK. 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
x[U/
8#f& adjusted profit 经调整的利润；调整后的利润
"X4OUk adjusted surplus 经调整的盈余额；调整后的盈余额
c}kZ x1 adjusted value 经调整的价值；调整后的价值
A1Ia9@=Mf adjustment 调整；修订；理算〔保险〕
S75wtz )e adjustment centre 调剂中心
hn{]Q@(I adjustment lag 调整过程的时间差距；调整时差
>0~| iRySi adjustment mechanism 调整机制
r&@#,g adjustment of loss 亏损调整
75v 5/5zRn adjustment process 调整过程；调整程序
1q0DOf]!T adjustment range 调整幅度
bccJVwXv administered exchange rate 受管制汇率
<f %JZ4p* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xPWzm
hF administration expenses 行政费用
coT|t
T administration fee 手续费；行政费
w&jyijk( administration in bankruptcy 破产管理
=hxj B*") administration order 遗产管理令
;XNe:g.CR administrator 管理人；遗产管理人
0 %+S@_| administrator of the estate 遗产管理人
dnTB$8& admission of debt 债项承认书
*&9_+F8ly admission of proof 接纳债权证明
<e-9We." advance 放贷款项；垫付款项；预支款项；预付款项
/.9j$iK# advance account 暂支帐目；预付款帐户
;)s$Et% advance compensation 预付补偿金
wkOo8@J\ advance from shareholder 股东垫款
E;.<'t> advance pending reimbursement 预支以待日后付还
~KHGh29 advanced economy 先进经济体系
/k qW advancement 预付；预付财产
OJPx V~y advances warrant 垫款令
}-?_c#G 3 advancing 贷出
mnZ/rb adverse balance 逆差
~B;kFdcVXn adverse exchange 逆汇
rCR?]1*Z
advertisement addressed to shareholders 在报章刊登的致股东通告
(Gr8JpV advice for collection 托收通知书
_eb:"(m advice of drawing 提款通知书；汇票通知书
q4'szDYO2 advice of payment 付款通知
hNgbHzW Advisory Committee [Securities and Futures Commission]
/6jt
5N&, 谘询委员会〔证券及期货事务监察委员会〕
:akEl7/& Advisory Committee on Diversification 经济多元化谘询委员会
6Qne rd%Ec affidavit 誓章；遗产申报誓章
ukHS HsR affidavit of no receipt 述明无收款的誓章
qgg/_H:;w affiliate 联号；联营公司；附属公司
nd*9vxM affiliated company 附属公司；联号；联营公司
92!1I$zi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Wjc1 EW!2x affordability 负担能力
6S I`c+'@5 African Development Bank [AfDB] 非洲开发银行
{XH !`\ after-acquired property 事后取得的财产
@8E mY,{; after-hours dealing 市后交易
= Ryh @X& after-tax profit 税后盈利；税后利润；税后溢利
M]4qS('[ agency agreement 代理协议
SxMmy
agency expenses 代理机构的开支
O32p8AxEz agency fee 代理费
F^.w:ad9< Agency Law 《代理法》
(jd)sf6Tj[ agent 代理人；承销人
by!1L1[JTt agent of company 公司代理人
j oDY agent's fee 代理人费；经纪费
* z
I@Htp aggregate 总计；总数；总体数字
KI)jP(( aggregate amount 总款额；总额
Oya:{d&= aggregate assets and liabilities 总体资产与负债
oE \ Cwd aggregate at constant price 按固定价格计算的总体数字
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2_xRn<P aggregate demand 总需求
2k;>nlVxX aggregate gross position 总持仓量
$*w]]b$Dn aggregate limit 总限额
gEcRJ1Q;C aggregate of salaries tax 合计薪俸税
hEla8L4Y aggregate performance 总体表现；总体业绩
q}P< Ejq} aggregate supply 总体供应
|YCGWJaci aggregate surplus 总盈余
>]K:lJ]l aggregate total 整体总额
{:BAh 5e| aggregate value 总值；合计价值
Y ' 7f"W aggregated basis 合计基准
JAJo^}}{b aggregated net chargeable income 合计应课税入息实额
r LQBaT7t# aggregation 合并计算；合计；总和
CeQL8 yJ; aggregation of incomes of husband and wife 夫妇入息合并计算
{R<0 'JU aggregation of property 财产的总和
ziZLw$ ) agio 差价；贴水
*W,tq(%tQ 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》
k+# 6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;D.a |(Q 《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》
le60b @2G0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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《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》
=j#1H I=Fe Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[&12`!;j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l2 H-E&'= agreement for a settlement 授产协议
JrlDTNJj' agreement for assignment 转让协议
4M4Y2f BH agreement for sale 售卖协议；买卖协议
DP{kin"4I agreement for sale and purchase 买卖协议
K8`Jl=}z%& agreement for the payment of interest 支付利息协议
JL gk? agreement for the repayment of money 还款协议
!SRElb A;i agreement of reinsurance 再保险协议
)y>o;^5' Agricultural Bank of China 中国农业银行
xPMTmx?2 air passenger departure tax 飞机乘客离境税
v0uD L7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-OV:y],- airport tax 机场税
6[3oOO:uo alcohol duty 酒精税
\yt-_W=[ alienation 让与；让渡；转让
1./ uJB/ alimony 生活费；赡养费
(ndXz All Ordinaries Index [AOI] 所有普通股指数
u'Ja9m1 all risks 全险；综合险
3h t>eaHi All Sales Record for Stock Market 《股票市场成交报告》
n^vL9n_N Allied Capital Resources Limited 新联财务有限公司
S:!gj2q9| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N
zrHWVD allocation letter 拨款信件
LpRl!\FY$ allocation of fund 分配款项；预留款项
#9{ N[t allocation of profit 利润分配；溢利分配
NqyKR&; allocation warrant 拨款令
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V_{F:' allotment 分配；配股
,36AR|IO) allotment notice 股份配售通知；配股通知
|,!]]YO.V allotment of shares 股份分配
K+2k}Hx6J allowable 可获宽免；免税的
1,UeVw/ allowable business loss 可扣除的营业亏损
v
C,53g allowable expenses 可扣税的支出
p5F=?*[} allowance 免税额；津贴；备抵；准备金
iA*^`NMa T allowance for debts 债项的免税额
^na8d's: allowance for depreciation by wear and tear 耗损折旧免税额
]?KTw8j } allowance for funeral expenses 殡殓费的免税额
MR4e.+#E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}/) vOUcEd allowance for repairs and outgoings 修葺及支出方面的免税额
2stBW5v3 allowance to debtor 给债务人的津贴
2J7=
O^$? alteration of capital 资本更改
bm/pLC6%. alternate trustee 候补受托人
cyYsz'i m amalgamation 合并
X S:W{tL! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X} "Ic@8 ambit of charges 征税范围；收费范围
"rxhS;
R1> amended valuation 经修订的估值
/mS |Byx American Commodities Exchange 美国商品交易所
tYb8a American Express Bank Limited 美国运通银行
> 4I,9TO American Stock Exchange 美国证券交易所
Gg's gn
amortization 摊销
JH3$G,:zM amount due from banks 存放银行同业的款项
|5J'`1W amount due from banks abroad 存放海外银行同业的款项
GxH] amount due from holding companies 控股公司欠款
KmF" Ccc amount due from local banks 存放本港银行同业的款项
,q9nH ZG^ amount due to banks 银行同业的存款
)9F o amount due to banks abroad 海外银行同业的存款
u7PtGN0r% amount due to holding companies 控股公司存款
4I"%GN[tA amount due to local banks 本港银行同业的存款
z"7I5N amount due to outport banks 外埠银行同业的存款
BhAWIH8@C amount for note issue 发行纸币的款额
M$Sq3m`{! amount of bond 担保契据的款额
x? 10^~R amount of consideration 代价款额
%63zQFk amount of contribution 供款数额
d yH<D5
amount of indebtedness 负债款额
~!V5Ug_2 amount of principal of the loan 贷款本金额
qW~Z#Si amount of rates chargeable 应征差饷数额
>WYiOXYv amount of share capital 股本额
6t zUp/O amount of sums assured 承保款额
8b f_W3 amount of variation 变动幅度
qDSZ:36 amount of vote 拨款数额
ENx1) ] amount payable 应付款额
C8^h`B9z&I amount receivable 应收款额
r'|V z*/h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d6(R-k#B analysis 分析
FYOQ}N
ancillary risk 附属风险
^Om0~)"q annual account 周年帐目；周年帐目报表；年度决算；年结
\xCI8 *W annual accounting date 年结日期
?=u/ &3Cw annual allowance 每年免税额；年积金；年度津贴；年津
JAt$WW{ annual balance 年度余额
Rs $fNW@P annual disposable income 每年可动用收入
8|]r>L$Wk annual estimates 周年预算
o7 :~C] annual fee 年费
c> SFt tbU annual general meeting 周年大会
5Z8Zb. annual growth rate 年增率；每年增长率
+qPpPjG; annual long-term supplement 长期个案每年补助金
,\){-H/n annual pensionable emolument 可供计算退休金的年薪
J#1-Le8@ annual report 年报
C0f<xhp?j Annual Report on the Consumer Price Index 《消费物价指数年报》
Bqcih$`BVU annual return 周年报表；周年申报表；每年报税表格
cd&^ vQL8 Annual Return Rules 《周年报表规则》
ON, sN annual review of consumer prices 每年消费物价回顾
z (1zth annual roll-forward basis 逐年延展方式
dM-qd` annual salary 年薪
egXHp<bqw annual statement 年度报表；年度决算表
`EBI$;! 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
%-nYK3 annuitant 年金受益人
X
jPPgI annuity 年金
J\@ r ~x5G annuity contract 年金合约
\*a7o GyH> annuity on human life 人寿年金
E =*82Y=B antecedent debt 先前的债项
xX !`0T7Y ante-dated cheque 倒填日期支票
z_i ( o anticipated expenditure 预期开支
kv!QO^;^ Y anticipated net profit 预期纯利
ul@swp anticipated revenue 预期收入
96(3ilAt anti-inflation measure 反通货膨胀措施
b( E}W2-t anti-inflationary stance 反通货膨胀立场
^uWPbW&/q apparent deficit 表面赤字
%#_ "I e apparent financial solvency 表面偿债能力
P v# Oea? apparent partner 表面合伙人
KF .O>c87& application for personal assessment 个人入息课税申请书
lRk) application of fund 资金应用
g)3HVAT application to release as liquidator and to destruct the books of accounts and documents
Vx
Vpl@ 申请免除清盘人职务及毁灭帐簿与文件
(^{tu89ab appointed actuary 委任精算师
'3i,^g0?t0 appointed auditor 委任核数师；委任审计师
]2_b_ok appointed trustee 委任的受托人
_ww>u""B~ appointer 委任人
m}-* B1 apportioned pro rata 按比例分摊
~M c'~:{O apportionment 分配；分摊
]NEr]sc-"F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cD%_+@GaU apportionment formula 分摊方程式
S|jE1v"L apportionment of estate duty 遗产税的分摊
L2sUh+'| appraisal 估价；评估
o ^efe I appreciable growth 可观增长
+UM%6Z=+ appreciable impact 显着影响
$q|- 9B appreciable increase 可观增长
yv;KKQ appreciation 增值；升值
mhNX05D appreciation against other currencies 相对其他货币升值
5V $H?MW> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
mi';96 appreciation tax 增值税
LJ8 t@ui appropriation 拨款；拨用；拨付
>fq]c appropriation account 拨款帐目
sQ}E4Iq1#S Appropriation Bill 拨款法案
; _K3/: appropriation-in-aid system 补助拨款办法
Xf YbWR approved assets 核准资产
MwuRxeRO- approved basket stock 认可一篮子证券
WR .>?IG2E approved budget 核准预算
> iV2>o _ approved charitable donation 认可慈善捐款
+QW | 8b approved charitable institution 认可慈善机构
'=WPi_Z5:C approved currency 核准货币；认可货币
FUO 9jX approved estimates 核准预算
w-j^jU>< 3 approved estimates of expenditure 核准开支预算
L- 9 AJk>V approved overseas insurer 核准海外保险人
C>:,\=y% approved overseas trust company 核准海外信托公司
tH)fu%:p approved pooled investment fund 核准汇集投资基金
<G_71J`MLC approved provident fund scheme 认可公积金计划
z k;'`@7 approved provision 核准拨款
5Ic'6AIz approved redeemable share 核准可赎回股份
@ * <`*W approved regional stock 认可地区性证券
'PqKb%B| approved retirement scheme 认可退休金计划
~Fe$ /*v approved subordinated loan 核准附属贷款
<-h[I&." arbitrage 套戥；套汇；套利
{y%|Io`P arbitrageur 套戥者；套汇者
'>^!a!<G arbitrary amount 临时款项
c;B: o arrangement 措施；安排；协定
U^;|as arrears 欠款
)z_5I (?& arrears of pay 欠付薪酬
<\'aUfF v arrears of revenue 逾期未收税款；逾期未收的帐项
QP yHos ` articles of association 组织章程；组织细则；组织章程细则
dJ 9v/k_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Y6[ O
s1 ascertainment of profit 确定利润
m S4N%Q "Asia Clear" “亚洲结算系统”
/8? u2
q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*%ta5a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
t ch;_7? Asian Development Fund [ADF] 亚洲发展基金
M{jJ >S{g Asian dollar bond 亚洲美元债券
4M )oA|1w Asian dollar market 亚洲美元市场
$vLGX>H Asian dollar rate 亚洲美元利率
98rO]rg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
RI3GAd
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
JKF/z@Vbe\ asked price 沽盘；喊价；索价；卖方报价
"!9FJ Y assessable income 应评税入息
U1)!X@F{ assessable loss 应评税亏损
=&" a:l assessable profit 应评税利润
,ll<0Atg assessable value 应评税值
@b9qBJfQ assessed profit 估定利润
7NMy1'-q assessed value 经评估价值
}3/|;0j$ assessment 评税；评定；估价；评税单
6n: oEXM> assessment number 评税编号；估价编号
ILIv43QKM( assessment of additional tax 补加税评税
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D%9;KQ8 assessment of performance 业绩评估；实绩评价
v hGX& Assessor 评税主任
UZ;FrQ(l{ asset price bubbles 资产价格泡沫
= lmelo#m& asset-backed securities 具资产保证的证券
GD1L6kVd1 assets accretion 资产增值
2[CHiB*>
assets and liabilities 资产与负债
rM`z2*7%d assets betterment statement 资产递增表；资产改进表
H-qbgd6&>R assets lending 实物放款；有抵押贷款
"!R*f $ assets of the company passing on the death 死者去世时转移的公司资产
N5 b^ assets pledged as security for liabilities 用作负债抵押的资产
'x,6t66*"l assets portfolio 资产投资组合
hiEo sI
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"#.L\p{Zy assets quality 资产质素
)tx2lyY: assets realization 资产变现
9hei8L: assets refinancing arrangement 资产再集资安排
Ov;q]Vn> assets securitization 资产证券化
?P;=_ ~X assets situated outside Hong Kong 在香港以外地方的资产
u)[i'ceQZ: assets stripping 削减资产；拆卖资产
4 *9BAv assets value 资产值
"#8I &xZK assignee 承让人
zXW;W$7V4 assignment 转让；转让书；转让契
Dn48?A[v assignment of interest 权益转让
~IFafAO& assignment of letters patent and trade mark 专利证书及商标转让
f C+tu>= assignment of property 物业转让；物业转让书
+fN2%aC assignment right 转让权
?!u9=?? assignor 转让人
G6bvV*TRi associate 有联系的人；有关连人士；相联者；合伙人；联系人
.\+c { Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p{x6BVw?> associate member 附属会员
wA o6:) associated body corporate 相联法人团体
qGi\*sc>x associated company 相联公司；联属公司
d~KTUgH'< associated corporation 相联法团
GA"vJFQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0v|qP 公认会计师公会〔英国〕
$+ORq3 Association of Futures Exchange Brokers 香港期货经纪协会
uMjL>YLq{? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g: YUuZ association of underwriters 承保人组织
H<"EE15 assumption of control 接管
I2gSgv% assurance 担保；保险；转易；转易书
J4Ca 0Ag assurance of interest 权益的转易
m A('MS2 at 19XX price 按一九ＸＸ年价格计算
blUS6"kV} at a discount 按赔价计算；按贴水价格计算；打折扣
3uL$+F at a premium 按溢价计算；按升水价格计算
5& _R+g at call 通知付款；按通知
"iJAM`Hi at constant market price 按固定市价计算
5O~;^0iC at constant price 按固定价格计算
k)zBw(wr at cost 按成本计算
TVVu_ib at current market price 按当时市价计算；按现时市价计算
j:$Z- s at current price 按当时价格计算；按现时价格计算
USJ4Z at factor cost 按要素成本计算；按生产要素成本计算
8l<~zIoO at money-of-the-day price 按付款当日价格计算
;?Q0mXr at or better 按指定或较佳价位〔买卖指令〕
f\z9?Z(~ at par 按面值计算；平价
F(`Q62o@ at sight 见票即付
65GC7 >[ at the close 按收市盘
G+t zp&G@ at the opening 按开市盘
SduU XHk attestation 见证；见证条款
OI:T#uk5 at-the-money option 平价期权
0zk054F' attorney 受权人；受托代表人
.*?)L3n+t attornment 新拥有人承认书
]dT]25V attributable profit 可归属利润
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attributable share value 可归属股份价值
Q6n8 ,2 * Auckland Stock Exchange 奥克兰证券交易所
~ujg250.L auction 拍卖
X{iidTW`xv auctioneer 拍卖商
+&* >FeJY audit 审计；核数
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YY1*^ Audit Commission 审计署
u4xJ-Vu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lUiO | 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〕
`FK qVd audit review 帐目审查
'i;ofJ[.c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o3 `0x9{ audited account 审计帐目；经审计的帐目
d>/4z#R}- audited annual account 经审计的周年帐目
_I%mY!x\` audited balance sheet 经审计的资产负债表
#2+hu^Q- auditor 核数师；核数主任；审计师
Xy9'JVV6 auditor's certificate 核数师证明书；审计师证明书
7'5/T]Z auditor's report 核数师报告；审计师报告
d;a"rq@a) Aussie bond 澳元债券
7o-}86x# austerity budget 紧缩预算
%5;kNeD\Fq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Up>,~bs] Australia All Ordinaries Index 澳洲所有普通股票指数
qz 29f Australian Dollar [AUD] 澳元
hDbZ62DDN Australian Options Market 澳大利亚期权市场
]@qD4: Australian Securities Commission 澳洲证券事务监察委员会
[n +( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
cGW L'r)P Australian Stock Exchange 澳大利亚证券交易所
{X W>3 " Austrian Schilling [ATS] 奥地利先令
w$749jGx authentication 认证；鉴证
_X)]/A%@ authority to purchase 委托购买证；委购书
-./ Y authorization 认可；核准；授权；授权书
xG(: O@ authorization by direction 指示授权
II.Wa&w} authorization by instruction 指令授权
{9hhfI#3_ authorization by warrant 令状授权
O>ZJOKe authorization of unit trust 单位信托的认可
&< hk&B authorized agent 指定代理人
!)c0 authorized capital 法定资本
|\]pTA$2 authorized clerk 出市员
G+iJS!= authorized dealer 认可交易商
ltd'"J/r authorized financial institution 认可财务机构
iz-O~T/^ authorized fund 认可基金
)Y?E$=M +B authorized fund house 获授权的基金公司；认可基金公司
DE?@ 8k authorized institution 认可机构
=OR&,xt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
x_EU.924uY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&0mhO+g authorized insurer 获授权保险人；获认可承保人
*gI9CVfQl authorized investment 特准投资项目
5JZZvc$au authorized person 获授权人
[ HjGdC authorized representative 获授权代表
=IIE]<z authorized share capital 法定股本
,=P0rbtK automated quotation system 自动报价系统
Y C}$O2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v=H!Y"; 自动交易系统〔香港期货交易所有限公司〕
87nsWBe automatic adjustment mechanism 自动调整机制
CzT_ $v_ automatic adjustment system 自动调整系统
Vb2")+*: Automatic Clearing House 自动票据交换所
1xwq:vFC. automatic exchange rates accumulation system 自动化汇率累集系统
*OZ O} i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\g|;7&%l3 automatic teller machine [ATM] 自动柜员机
C%'eF` autopay 自动转帐
qj?I*peK) available assets 可用资产
wJF$<f7P available fiscal reserve 现存财政储备
UOI Z8Po available profit 可用利润
<7X+-%yb; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*tT5Zt/&Sr average 平均；平均数；海损
St1>J.k_ average basic salary 平均基本薪金
c {f1_qXN average consumer expenditure 平均消费开支；一般消费开支
& l~=c2 average cost 平均成本
=`%%* average cost of land production 增辟土地平均成本
{XYf"ONi average daily turnover 平均每日成交额
$Vm J[EF1 average daily wage rate 平均每日工资率
3K_!:[ average expenditure pattern 平均开支模式
J~G"D-l<9/ average growth rate 平均增长率
"( ?[$ R average net fixed assets 固定资产平均净值
w T\dzp>/ average of relatives 相对价格平均数
F^');8~L average price 平均价格
@yjui average propensity to consume 平均消费倾向；一般消费倾向
;Y16I#?;Kh average propensity to save 平均储蓄倾向；一般储蓄倾向
t,; b*ZR average rate 平均率
jdVdz,Y average revenue 平均收入；平均收益
4U:+iumy2 average stock 平均库存；平均存货
>l5JwwG average yearly rent 平均年租
z~a]dMs"(P avoidance of double taxation 避免双重课税
U 0S}O(Ptr avoidance of tax 避税
