A:
^c.b@BE A share Ａ股；甲类股份
A}[Lk#|n abatement of tax 减税；减扣免税额
Fda <cS] ABN AMRO Bank N.V. 荷兰银行
ka" jv"z above-the-line expenditure 线上项目支出；经常预算支出
6n;ew l} above-the-line receipt 线上项目收入；经常预算收入
+h*&r ~T ABSA Asia Limited 南非联合亚洲有限公司
sm\/wlbE absolute change 绝对数值变更
a JIj%Y$ absolute expenditure 实际开支
+.[#C5 absolute guideline figure 绝对准则数字
WET $H, absolute interest 绝对权益
]Jv Z:'g} absolute order of discharge 绝对破产解除令
hq\K SFP absolute profit margin 绝对利润幅度
uK): d&]Ux absolute value 实值；绝对值
e#& [4 tQF absolutely vested interest 绝对既得权益
<6- (a;T!7 absorbed cost 已吸收成本；已分摊成本
YQ e @C absorption 吸收；分摊；合并
@WFjM absorption rate 吸收率；摊配率；分摊率
;2%3~L 8?V ACB Finance Limited 亚洲商业财务有限公司
M,y='* \M acceptable form of reciprocity 合理的互惠条件
c( gUH acceptable rate 适当利率；适当汇率
]:]2f 9y acceptance agreement 承兑协议
lL%7 lO acceptance for honour 参加承兑
_czLKbcF acceptor 承兑人；接受人；受票人
{`l]RIig acceptor for honour 参加承兑人
c S{ l2}E accident insurance 意外保险
WDgp(Av! Accident Insurance Association of Hong Kong 香港意外保险公会
x{Gih 1 accident insurance scheme 意外保险计划
D {>, 2hC accident year basis 意外年度基准
$0cMrf@ accommodation 通融；贷款
b*.)m accommodation bill 通融票据；空头票据
|!IJ/ivEgw accommodation party 汇票代发人
QZQ@C# PR; account balance 帐户余额；帐户结余
\^':(Gu4o account book 帐簿
lywcT! < account collected in advance 预收款项
|(y6O5Y. account current book 往来帐簿
y~U+MtSf# account of after-acquired property 事后取得的财产报告
<2|x]b 8 account of defaulter 拖欠帐目
zA-?x1th& account payable 应付帐款
~V5k account payee only [A/C payee only] 只可转帐；存入收款人帐户
VAq(
t account receivable 应收帐款
@A$%baH0 account receivable report 应收帐款报表
0ZPPt(7 account statement 结单；帐单；会计财务报表
{ SK8Mdn account title 帐户名称；会计科目
t*Lo;]P accountant's report 会计师报告
Z <ke!H Accountant's Report Rules 会计师报告规则
ub.pJJlC accounting and auditing procedure 会计与审计程序；会计与核数程序
@L whQ Accounting Arrangements 《会计安排》
?9=yo5M} accounting basis 会计基础
XXe7w3x{ accounting by Official Receiver 破产管理署署长呈交的帐目
2LD4f[a; Accounting Circular 《会计通告》
_k6N(c2Nd accounting class 会计类别
Hjn Hl- accounting date 记帐日期；会计结算日期
zU1rjhv+ accounting for money 款项核算
YXD1B`23 Accounting Officer 会计主任
n=hz7tjaz accounting period 会计报告期；会计期
Z < uwqA accounting policy 会计政策；会计方针
9f
BD.9A accounting practice 会计惯例
P=u ) Q _ accounting principle 会计准则
hkW"D<i i- accounting record 会计记录
%NxNZe accounting report 会计报告
Qy4AuMU2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bh+ R9~ Accounting Society of China 中国会计学会
QKHm OVh] accounting statement 会计报表
Prjl ;[I} accounting system 会计制度；会计系统
b\ ^ Sz{ accounting transaction 会计事项；帐务交易
XV+BSW7} accounting treatment 会计处理
"q]v2t accounting year 会计年度
n,xK7icYNQ accretion 增值；添加
B= n]N+ accrual 应计项目；应累算数目
Az0Yt31 = accrual basis 应计制；权责发生制
rEddX accrual basis accounting 应计制会计；权责发生制会计
m=%W <8[V accrue 应累算；应计
;5 IS58L accrued benefit 应累算利益
JziMjR accrued charges 应计费用
=E
|[8 U) accrued cumulative preference share dividend 应累算的累积优先股股息
+.>O%pN j accrued expenses 应累算费用
}m0Lr:vq<r accrued interest payable 应付利息；应计未付利息
?%;uR#4 accrued interest receivable 应收利息；应计未收利息
sy>P n accrued right 累算权益
;B1}so1] accruing profit 应累算的利润
xES+m/?KlZ accumulated fiscal reserve 累积财政储备
` qt 4~rD accumulated profit 累积利润；滚存溢利
1
C[#]krh accumulated reserve 累积储备
%iJ6;V 4 accumulation of surplus income 累积收益盈余
EE%OD~u&9# acquired assets 既得资产
xFyMg& acquisition 收购；购置；取得
-B`;Sx acquisition cost 购置成本
#*Mk@XrV acquisition expenses 购置费用
jp[QA\ acquisition of 100% interest 收购全部股权
T,H]svN5p acquisition of control 取得控制权
av`b8cGg acquisition of fixed assets 购置固定资产
8mCr6$|% acquisition of shell “买壳”
6] <?+#uQ acquisition price 收购价
ef5 3~x act of God 天灾
BE3~f6 ` acting partner 执事合伙人
n.7 $*9)# active market 买卖活跃的市场；交投畅旺的市场；旺市
` 5!7Il active partner 积极参与的合伙人
jh g!K.A active trading 交投活跃
_@"Y3Lqi actual circulation 实际流通
}n:-nB4 actual cost 实际成本
yM#W,@ actual expenditure 实际开支；实际支出
=}Cb?C[; actual income 实际入息；实际收入；实际收益
lgnF\) actual market 现货市场
9&2kuLp?P actual price 现货价；实际价格
FWD9!M K actual profit 实际利润
5d L-v&W actual quotation 实盘；实际价位；实际报价
Y Y]LK%- actual year basis 按实际年度计算
O+'Pq,hn actuals 实货
A:p0p^* actuarial investigation 精算调查
m6 IZG l7% actuarial principle 精算原则
"%}PV O! actuarial report 精算师报告
Y-,#3%bT;; Actuarial Society of Hong Kong 香港精算学会
O#k ?c } actuarial valuation 精算师估值
1TbKnmTx actuary 精算师
'fg`td ad referendum agreement 暂定协议；有待覆核的协定
lGcHfW)Y ad valorem duty 从价税；按值征税
:X ;8$.z ad valorem duty system 从价税制
C[x!Lf8' ad valorem fee 从价费
&"L3U ad valorem tariff 从价关税
R'9TD=qEK additional allowance 额外免税额
b LxV additional amount for unexpired risk 未过期风险的额外款额
1F$a
My? additional assessable profit 补加应评税利润
0 ~FX!1; additional assessment 补加评税
_$ , .NK,6 additional commitment 额外承担
Kh5:+n_X additional commitment vote 额外承担拨款
yV`! Fq 1k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[IHT)%>E8& additional dependent parent allowance 供养父母额外免税额
xy| ;WB additional provision 额外拨款
3Um\?fj>}( additional stamp duty 附加印花税
Y R A[qc additional tax 补加税罚款；补加税款
9O Tw6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
yJKezIL\z adjudged bankrupt 被裁定破产
Q)Ppx 7) adjudicated bankrupt 裁定破产人
Q2Q`g`* O: adjudication fee 裁定费；评定印花税额手续费；评估契据费
;
4S#6# adjudication of bankruptcy 裁定破产；宣告破产
%n- LDn adjudication of insolvency 裁定无力偿还债务
Qp-nr ] adjusted actual 经调整的实数；调整后的实数
0TVO'$Gv i adjusted current assets 经调整的流动资产；调整后的流动资产
v#nFPB=z adjusted figure 经调整的数字；调整后的数额
qA03EU adjusted liabilities 经调整的负债；调整后的负债
!E$S&zVMQ adjusted loss 经调整的亏损；调整后的亏损
%K/rPhU 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
Zegs V| adjusted profit 经调整的利润；调整后的利润
0 "<g g5 adjusted surplus 经调整的盈余额；调整后的盈余额
{N
_v4}) adjusted value 经调整的价值；调整后的价值
;f6G&>p adjustment 调整；修订；理算〔保险〕
OS \co : adjustment centre 调剂中心
4>,
<b1Y adjustment lag 调整过程的时间差距；调整时差
r3iNfY b adjustment mechanism 调整机制
m&;
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IO fo]p- adjustment process 调整过程；调整程序
H]}-
U8}sp adjustment range 调整幅度
E8?Q>%_ administered exchange rate 受管制汇率
g\X"E>X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qk:F6kL\` administration expenses 行政费用
[#14atv administration fee 手续费；行政费
> m5j.GP; administration in bankruptcy 破产管理
ch< zpo: administration order 遗产管理令
M/B_-8B_D administrator 管理人；遗产管理人
4; j #7 administrator of the estate 遗产管理人
G\Sd!'?p admission of debt 债项承认书
} F@`A?k admission of proof 接纳债权证明
aY"qEH7] advance 放贷款项；垫付款项；预支款项；预付款项
JfC.U,7Nc advance account 暂支帐目；预付款帐户
D./e|i? advance compensation 预付补偿金
Y`c\{&M 6 advance from shareholder 股东垫款
2{{M{#}S. advance pending reimbursement 预支以待日后付还
Ij4\* D! advanced economy 先进经济体系
ZtB0:'o; advancement 预付；预付财产
*rW] HN z advances warrant 垫款令
d5bj$oH advancing 贷出
*D`,z3/* adverse balance 逆差
mR!&.R? adverse exchange 逆汇
C[Y%=\6'0 advertisement addressed to shareholders 在报章刊登的致股东通告
3Vb=6-| advice for collection 托收通知书
s$2l"|h>B advice of drawing 提款通知书；汇票通知书
e0G}$
as advice of payment 付款通知
4{Yy05PFS Advisory Committee [Securities and Futures Commission]
V PLCic,T 谘询委员会〔证券及期货事务监察委员会〕
O>tC] sm% Advisory Committee on Diversification 经济多元化谘询委员会
o|p;6 affidavit 誓章；遗产申报誓章
l&e5_]+% affidavit of no receipt 述明无收款的誓章
YokZar2a0 affiliate 联号；联营公司；附属公司
qCxD{-9x{ affiliated company 附属公司；联号；联营公司
~|0F?~eR7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=0 !\F~ affordability 负担能力
Jm*M7g j African Development Bank [AfDB] 非洲开发银行
]IbPWBX after-acquired property 事后取得的财产
5pKvNLy.t after-hours dealing 市后交易
%Mb(
c+7 after-tax profit 税后盈利；税后利润；税后溢利
D~i@. k agency agreement 代理协议
6S& =OK^ agency expenses 代理机构的开支
R|Q_W X
agency fee 代理费
c],frhmyd Agency Law 《代理法》
="'P= Xh!8 agent 代理人；承销人
a vbr7X( agent of company 公司代理人
[iO$ c]!H agent's fee 代理人费；经纪费
}?Yr>ZRi aggregate 总计；总数；总体数字
35N/v G0 aggregate amount 总款额；总额
&[2Ej|o aggregate assets and liabilities 总体资产与负债
+{=_| 3( aggregate at constant price 按固定价格计算的总体数字
,SE$Rh aggregate demand 总需求
ou,=MpXx* aggregate gross position 总持仓量
>`rN T|rg aggregate limit 总限额
GJ^]ER-K aggregate of salaries tax 合计薪俸税
l:5CM[mZ aggregate performance 总体表现；总体业绩
vxilQp aggregate supply 总体供应
@7[.> I( aggregate surplus 总盈余
M~{P',l* aggregate total 整体总额
h<^:Nn aggregate value 总值；合计价值
eV {FcJha aggregated basis 合计基准
%&=(,;d aggregated net chargeable income 合计应课税入息实额
&8_#hne_ aggregation 合并计算；合计；总和
7) (`
aggregation of incomes of husband and wife 夫妇入息合并计算
cf [u%{
6Y aggregation of property 财产的总和
Sfoy8<j agio 差价；贴水
gt t$O 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》
?:''VM . Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f;tyoN0wHx 《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》
gHh.|PysW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vo( j@+dz 《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》
ID)gq_k[8, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u0 oYb_Yv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^tKOxW#
a agreement for a settlement 授产协议
Pdm6u73 agreement for assignment 转让协议
)D@n?qbG agreement for sale 售卖协议；买卖协议
D "] [&m agreement for sale and purchase 买卖协议
sc $QbO c agreement for the payment of interest 支付利息协议
ZV q agreement for the repayment of money 还款协议
-IE P?NX agreement of reinsurance 再保险协议
/E4 }d =5L Agricultural Bank of China 中国农业银行
IL6f~! air passenger departure tax 飞机乘客离境税
sQw`U{JG Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
, w'$T) airport tax 机场税
,pa&he alcohol duty 酒精税
~j&:)a'^
alienation 让与；让渡；转让
JJHvj=9'o alimony 生活费；赡养费
$H:h (ia: All Ordinaries Index [AOI] 所有普通股指数
R5;eR(24G all risks 全险；综合险
nM.?Q}yO~ All Sales Record for Stock Market 《股票市场成交报告》
U1 HD ~ Allied Capital Resources Limited 新联财务有限公司
Qhr]eu;z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kdMS"iN8x allocation letter 拨款信件
C.B}Py+
allocation of fund 分配款项；预留款项
c'#J{3d allocation of profit 利润分配；溢利分配
H Fx"fT allocation warrant 拨款令
6p=x gk- q allotment 分配；配股
$E,DxDT allotment notice 股份配售通知；配股通知
%FWfiFV|< allotment of shares 股份分配
. yfqS|( allowable 可获宽免；免税的
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hS- allowable business loss 可扣除的营业亏损
P " _}F allowable expenses 可扣税的支出
2l(j
4~ g allowance 免税额；津贴；备抵；准备金
>fj$ wOq allowance for debts 债项的免税额
4Z~Dxo allowance for depreciation by wear and tear 耗损折旧免税额
;$ L!`"jn allowance for funeral expenses 殡殓费的免税额
o4 g allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zcWxyLifl0 allowance for repairs and outgoings 修葺及支出方面的免税额
ApJf4D<V allowance to debtor 给债务人的津贴
p>tdJjnt alteration of capital 资本更改
s&`XK$p
alternate trustee 候补受托人
9egaN_K amalgamation 合并
8U:dgXz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RowiSW ambit of charges 征税范围；收费范围
^t
ldm7{_ amended valuation 经修订的估值
RrpF i'R American Commodities Exchange 美国商品交易所
{5IG3' American Express Bank Limited 美国运通银行
1 HWJxV" American Stock Exchange 美国证券交易所
wVJFA1 amortization 摊销
10 H! amount due from banks 存放银行同业的款项
!K ~$ -jlT amount due from banks abroad 存放海外银行同业的款项
}~'Wz*Gm amount due from holding companies 控股公司欠款
({nSs5)$ amount due from local banks 存放本港银行同业的款项
4^ 6L ])y amount due to banks 银行同业的存款
GiwA$^Hg\ amount due to banks abroad 海外银行同业的存款
W8h\ s { amount due to holding companies 控股公司存款
s'Q^1oQM2h amount due to local banks 本港银行同业的存款
l4reG:uYG amount due to outport banks 外埠银行同业的存款
PM>XT amount for note issue 发行纸币的款额
@5G7bY7Nz amount of bond 担保契据的款额
y+af UJT amount of consideration 代价款额
}V;]c~Q/H amount of contribution 供款数额
ZKPkx~,U[ amount of indebtedness 负债款额
Y mjS!H amount of principal of the loan 贷款本金额
O~'yP @&` amount of rates chargeable 应征差饷数额
N`6|Y amount of share capital 股本额
xF|*N<9(</ amount of sums assured 承保款额
1 ZFSz{ amount of variation 变动幅度
K)\gbQ| amount of vote 拨款数额
R >&/n/l amount payable 应付款额
xG/qDc amount receivable 应收款额
aW$nNUVD Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rXPx* /C analysis 分析
(#M $t!'% ancillary risk 附属风险
,x.)L=Cx8 annual account 周年帐目；周年帐目报表；年度决算；年结
Q 9< _ :3 annual accounting date 年结日期
}?kO<)d annual allowance 每年免税额；年积金；年度津贴；年津
bI(98V,t annual balance 年度余额
tgA
|Vwwk annual disposable income 每年可动用收入
i]?xM2(N annual estimates 周年预算
Y{tuaBzD annual fee 年费
vGT.(:\-, annual general meeting 周年大会
Jh IK$Ti annual growth rate 年增率；每年增长率
*S_Iza #&x annual long-term supplement 长期个案每年补助金
P v.@Y 30 annual pensionable emolument 可供计算退休金的年薪
5K~6 ` annual report 年报
<U pjAuG8 Annual Report on the Consumer Price Index 《消费物价指数年报》
n$l]+[> annual return 周年报表；周年申报表；每年报税表格
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Z-4A Annual Return Rules 《周年报表规则》
!I_4GE, annual review of consumer prices 每年消费物价回顾
:q1r2&ne annual roll-forward basis 逐年延展方式
U~t(YT annual salary 年薪
:XZ
pnjj annual statement 年度报表；年度决算表
^0-=(J rC Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
eCd?.e0@j annuitant 年金受益人
We?:DM
[ annuity 年金
g >zL{[e! annuity contract 年金合约
y8z%s/gRh annuity on human life 人寿年金
]#n4A|& H antecedent debt 先前的债项
L9oZ7 o ante-dated cheque 倒填日期支票
&_j4q anticipated expenditure 预期开支
Q2?qv NZ anticipated net profit 预期纯利
!F)o X7" anticipated revenue 预期收入
Kjw\SQ)2~ anti-inflation measure 反通货膨胀措施
K^ \9R anti-inflationary stance 反通货膨胀立场
V}qmH2h apparent deficit 表面赤字
fif<[Ax apparent financial solvency 表面偿债能力
tO3 ;; % apparent partner 表面合伙人
9lV'3UG-? application for personal assessment 个人入息课税申请书
Q,`kfxA`O application of fund 资金应用
{8RGW0 Y application to release as liquidator and to destruct the books of accounts and documents
!&[4T#c 申请免除清盘人职务及毁灭帐簿与文件
{+Yo&F}n appointed actuary 委任精算师
? Q}{&J appointed auditor 委任核数师；委任审计师
qE{S'XyM, appointed trustee 委任的受托人
]mA?TwD appointer 委任人
/$(D>KU apportioned pro rata 按比例分摊
$ cSZ X#\ apportionment 分配；分摊
JB<4 m4- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pdSyx>rJ apportionment formula 分摊方程式
_wCSL. apportionment of estate duty 遗产税的分摊
E"=$p $k appraisal 估价；评估
's< }@-] appreciable growth 可观增长
g\'sGt3 O appreciable impact 显着影响
p~IvkW>ln) appreciable increase 可观增长
:cTi$n appreciation 增值；升值
o @. !Z8 appreciation against other currencies 相对其他货币升值
0 i"OG( , appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\`C3;}o:"P appreciation tax 增值税
v0=~PN~E appropriation 拨款；拨用；拨付
2+PIZ6=hN appropriation account 拨款帐目
l<0V0R( Appropriation Bill 拨款法案
14RL++ appropriation-in-aid system 补助拨款办法
7f>n`nq? approved assets 核准资产
jLTs1`I/F approved basket stock 认可一篮子证券
\m&:J >^ approved budget 核准预算
>nX'RE|F approved charitable donation 认可慈善捐款
$G3P3y:
[ approved charitable institution 认可慈善机构
*?{)i~ approved currency 核准货币；认可货币
]7;;uhn` approved estimates 核准预算
@kw=0 approved estimates of expenditure 核准开支预算
P}gh-5x approved overseas insurer 核准海外保险人
J Ffx9%Fq approved overseas trust company 核准海外信托公司
^d,d<Uc approved pooled investment fund 核准汇集投资基金
#7 {a~-S approved provident fund scheme 认可公积金计划
_EP}el approved provision 核准拨款
+\4=G@P.J approved redeemable share 核准可赎回股份
("Zi,3 "+ approved regional stock 认可地区性证券
''G @ n* approved retirement scheme 认可退休金计划
!SnpesTn approved subordinated loan 核准附属贷款
_N6GV$Q arbitrage 套戥；套汇；套利
eIJQ|p<v arbitrageur 套戥者；套汇者
Mt u8zm arbitrary amount 临时款项
<3HJkcYGz arrangement 措施；安排；协定
y03l_E, arrears 欠款
EOL03N arrears of pay 欠付薪酬
n):VuOjm arrears of revenue 逾期未收税款；逾期未收的帐项
A b`G b articles of association 组织章程；组织细则；组织章程细则
@ o] F~x Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
< javZJ ascertainment of profit 确定利润
Z\x 6 "Asia Clear" “亚洲结算系统”
q6q= ,<T%S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
lG2){){j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;Bm{_$hf= Asian Development Fund [ADF] 亚洲发展基金
][3 "xP Asian dollar bond 亚洲美元债券
I8m(p+Z= Asian dollar market 亚洲美元市场
.fgoEB,( Asian dollar rate 亚洲美元利率
!*p lK6a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
so;aN'{6@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
di"*K*~y asked price 沽盘；喊价；索价；卖方报价
rS=6d6@ assessable income 应评税入息
pcE.
assessable loss 应评税亏损
3'8~H]<W assessable profit 应评税利润
%B L +'&q assessable value 应评税值
yt?# T # assessed profit 估定利润
# aC}\ assessed value 经评估价值
ak%8|'} assessment 评税；评定；估价；评税单
\o/oM,u assessment number 评税编号；估价编号
dG1qrh9_- assessment of additional tax 补加税评税
'SC`->F4D assessment of performance 业绩评估；实绩评价
Ba"Z^(: Assessor 评税主任
'{),gV. asset price bubbles 资产价格泡沫
)pg?Z M9 asset-backed securities 具资产保证的证券
c Mq|`CM assets accretion 资产增值
44!bwXz8 assets and liabilities 资产与负债
5'X.Z: assets betterment statement 资产递增表；资产改进表
x k#/J]j assets lending 实物放款；有抵押贷款
ST O6cNi assets of the company passing on the death 死者去世时转移的公司资产
VQ +Xh assets pledged as security for liabilities 用作负债抵押的资产
(|W@p \Q assets portfolio 资产投资组合
;#AV~Y-
s assets price 资产价格
<MoWS9s!yb assets quality 资产质素
lE 4.O assets realization 资产变现
^;L;/I[- assets refinancing arrangement 资产再集资安排
gP`8hNwR assets securitization 资产证券化
5K,Y6I&$SJ assets situated outside Hong Kong 在香港以外地方的资产
(%tKGeb assets stripping 削减资产；拆卖资产
1D 6iJ assets value 资产值
9mr99 t A assignee 承让人
.QW89e,O3 assignment 转让；转让书；转让契
8!1vsEqv assignment of interest 权益转让
-FwOX~s/' assignment of letters patent and trade mark 专利证书及商标转让
[^#6.xH assignment of property 物业转让；物业转让书
O3Yv -># assignment right 转让权
K"eW.$ assignor 转让人
@`)A ) associate 有联系的人；有关连人士；相联者；合伙人；联系人
_E 3*; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p;g $D=2 associate member 附属会员
M*|x,K= U associated body corporate 相联法人团体
G >bQlZG associated company 相联公司；联属公司
;8H
m#p7, associated corporation 相联法团
= }F &jl Association of Chartered Certified Accountants [ACCA] [United Kingdom]
G;MmD?VJ g 公认会计师公会〔英国〕
Fe}Dnv)}Z Association of Futures Exchange Brokers 香港期货经纪协会
2ACN5lyUS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
I6~.sTl association of underwriters 承保人组织
+ Uq$'2CT assumption of control 接管
iCnKQ G assurance 担保；保险；转易；转易书
Y$shn]~ assurance of interest 权益的转易
I!~ 5. at 19XX price 按一九ＸＸ年价格计算
uD_iyK0, at a discount 按赔价计算；按贴水价格计算；打折扣
}[k~JXt at a premium 按溢价计算；按升水价格计算
o/
ozX4C at call 通知付款；按通知
:>] = YE at constant market price 按固定市价计算
IZ/+RO n at constant price 按固定价格计算
xx_]e4 at cost 按成本计算
Hz `aj at current market price 按当时市价计算；按现时市价计算
rLtB^?A z at current price 按当时价格计算；按现时价格计算
1TJ 2HO=Y at factor cost 按要素成本计算；按生产要素成本计算
u,I_p[` E at money-of-the-day price 按付款当日价格计算
W{ <_gD9 at or better 按指定或较佳价位〔买卖指令〕
E9i
M-Lw at par 按面值计算；平价
\9N1: at sight 见票即付
m r&nB at the close 按收市盘
%We~k'2f
at the opening 按开市盘
:Xq qhG attestation 见证；见证条款
{26 /SY at-the-money option 平价期权
2r4owB? attorney 受权人；受托代表人
kaq H.e( attornment 新拥有人承认书
Y[#EFM attributable profit 可归属利润
mII7p Lb Q attributable share value 可归属股份价值
.SzP ig Auckland Stock Exchange 奥克兰证券交易所
-^yb[b, auction 拍卖
ZCVwQ#Xe+ auctioneer 拍卖商
>+Z BQ]~ audit 审计；核数
LQ(z~M0B Audit Commission 审计署
;6P #V `u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|*W_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
g<(3wL," audit review 帐目审查
84 5a%A$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]zK'aod audited account 审计帐目；经审计的帐目
;;;aM:6\ audited annual account 经审计的周年帐目
Ja s=D audited balance sheet 经审计的资产负债表
HtY0=r auditor 核数师；核数主任；审计师
O<}3\O )G( auditor's certificate 核数师证明书；审计师证明书
>ka*-8? auditor's report 核数师报告；审计师报告
qRi;[` Aussie bond 澳元债券
TkHyXOk"Ky austerity budget 紧缩预算
$v5)d J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A8tzIh8 Australia All Ordinaries Index 澳洲所有普通股票指数
3*INDD= Australian Dollar [AUD] 澳元
D_kz'0^| Australian Options Market 澳大利亚期权市场
uzG{jc ^ Australian Securities Commission 澳洲证券事务监察委员会
nz_=]PH O& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
WRIOj Q: Australian Stock Exchange 澳大利亚证券交易所
V;}kgWc1 Austrian Schilling [ATS] 奥地利先令
!A_< (M< authentication 认证；鉴证
J5Pi"U$FkY authority to purchase 委托购买证；委购书
/L |$*
Xj authorization 认可；核准；授权；授权书
n/] w! authorization by direction 指示授权
P}kBqMM authorization by instruction 指令授权
$U . >]i authorization by warrant 令状授权
,yPs4',d authorization of unit trust 单位信托的认可
{p .D E authorized agent 指定代理人
1 0.u authorized capital 法定资本
itotn!Wb` authorized clerk 出市员
-Un=T X authorized dealer 认可交易商
z >|)ieL authorized financial institution 认可财务机构
Y#`Lcg+r, authorized fund 认可基金
~5ubh 2{ authorized fund house 获授权的基金公司；认可基金公司
n26>>N authorized institution 认可机构
Z:|9N/>T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S*g`d;8gV authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
EI \v authorized insurer 获授权保险人；获认可承保人
H UkerV authorized investment 特准投资项目
gD6tHg>_ authorized person 获授权人
~0ooRUWU7 authorized representative 获授权代表
gQ>2!Qc a- authorized share capital 法定股本
<BP RV> 0X automated quotation system 自动报价系统
qOi5WX6F/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]^ #`j 自动交易系统〔香港期货交易所有限公司〕
E=k w)<X2 automatic adjustment mechanism 自动调整机制
/l6\^Xf{ automatic adjustment system 自动调整系统
.H2qs{N! Automatic Clearing House 自动票据交换所
thptm automatic exchange rates accumulation system 自动化汇率累集系统
b=1%pX_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G?/c/r G automatic teller machine [ATM] 自动柜员机
7 2, "Cj autopay 自动转帐
U CRAw3= available assets 可用资产
Sdx Y>; available fiscal reserve 现存财政储备
[4XC #OgA available profit 可用利润
q{E"pyt36R Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Mlj# b8 average 平均；平均数；海损
5V @&o`!=h average basic salary 平均基本薪金
g~ !$i`_b average consumer expenditure 平均消费开支；一般消费开支
_!!}'fMC average cost 平均成本
~@Kf2dHes average cost of land production 增辟土地平均成本
hwVAXsF ~ average daily turnover 平均每日成交额
b+@D_E-RJ average daily wage rate 平均每日工资率
Pz@/|&] average expenditure pattern 平均开支模式
8QF2^*RZ7z average growth rate 平均增长率
HH8;J66I& average net fixed assets 固定资产平均净值
(ua q<Cvg average of relatives 相对价格平均数
yU7I;]YP average price 平均价格
$"8d:N?I[ average propensity to consume 平均消费倾向；一般消费倾向
w^{! U average propensity to save 平均储蓄倾向；一般储蓄倾向
%8w 9E= average rate 平均率
qS.)UaA average revenue 平均收入；平均收益
*vnX lV4L average stock 平均库存；平均存货
//.>>-~1m average yearly rent 平均年租
#hJQbv=B" avoidance of double taxation 避免双重课税
?z=\Ye5x avoidance of tax 避税
