A:
x2 m
A A share Ａ股；甲类股份
qC$h~Epp4 abatement of tax 减税；减扣免税额
^f bw0 ABN AMRO Bank N.V. 荷兰银行
<P)0Y u above-the-line expenditure 线上项目支出；经常预算支出
X~5kgq0" above-the-line receipt 线上项目收入；经常预算收入
, K[}Bz ABSA Asia Limited 南非联合亚洲有限公司
6$"0!fl> absolute change 绝对数值变更
AHtLkfr(r absolute expenditure 实际开支
A]CO
Ysc absolute guideline figure 绝对准则数字
zM mV Yx absolute interest 绝对权益
pm~uWXqxr= absolute order of discharge 绝对破产解除令
Tq=OYJq5U absolute profit margin 绝对利润幅度
qra5&Fvb absolute value 实值；绝对值
c!}f \ ]D absolutely vested interest 绝对既得权益
^q
?xi5 w absorbed cost 已吸收成本；已分摊成本
(vqI@fB';u absorption 吸收；分摊；合并
SSG}'W!z absorption rate 吸收率；摊配率；分摊率
OBJk\j+Wi ACB Finance Limited 亚洲商业财务有限公司
a]u1_ $) acceptable form of reciprocity 合理的互惠条件
vW:XM0 acceptable rate 适当利率；适当汇率
6=xbi{m$ acceptance agreement 承兑协议
J# tY$PE acceptance for honour 参加承兑
U,)@+?U+h acceptor 承兑人；接受人；受票人
]@UJ 8hDy acceptor for honour 参加承兑人
Lv`NS+fX accident insurance 意外保险
,c_NXC^X? Accident Insurance Association of Hong Kong 香港意外保险公会
Uq}-<q accident insurance scheme 意外保险计划
;~5w`F) accident year basis 意外年度基准
f MDM\&f accommodation 通融；贷款
|UZhMF4/-L accommodation bill 通融票据；空头票据
C!r9+z)< accommodation party 汇票代发人
6Jf\}^4@k account balance 帐户余额；帐户结余
v5!G/TZ1 account book 帐簿
KZ}F1Mr account collected in advance 预收款项
F D*w4U5 account current book 往来帐簿
,
,=7deR account of after-acquired property 事后取得的财产报告
><Z`) }f account of defaulter 拖欠帐目
WSPlM"h account payable 应付帐款
1Ev#[FOc account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q\4nduQ account receivable 应收帐款
"m m|0PUJ account receivable report 应收帐款报表
56R)631]p account statement 结单；帐单；会计财务报表
-8r9DS -/W account title 帐户名称；会计科目
]rP'\a accountant's report 会计师报告
eTp}*'$p Accountant's Report Rules 会计师报告规则
nQW`X=Ku accounting and auditing procedure 会计与审计程序；会计与核数程序
M&5;Qeoiv Accounting Arrangements 《会计安排》
y8.(fil NB accounting basis 会计基础
R0!qweGi@ accounting by Official Receiver 破产管理署署长呈交的帐目
7iJ=~po:o Accounting Circular 《会计通告》
7f9i5E1 accounting class 会计类别
(ON_(MN
accounting date 记帐日期；会计结算日期
j. L`@ accounting for money 款项核算
*l-(tp5 Accounting Officer 会计主任
)FfJ%oT} accounting period 会计报告期；会计期
NhDM h8=$^ accounting policy 会计政策；会计方针
#r 4S% accounting practice 会计惯例
ihr l!A5 accounting principle 会计准则
+o\s
|G|l accounting record 会计记录
0 G.y_<= accounting report 会计报告
z<rYh96uA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{} 11U0 Accounting Society of China 中国会计学会
-}O>m}l accounting statement 会计报表
"T_OLegdK accounting system 会计制度；会计系统
"/-T{p;. accounting transaction 会计事项；帐务交易
Tpv]c accounting treatment 会计处理
1li1& accounting year 会计年度
cNd2XQB9= accretion 增值；添加
n^7$ST#'bV accrual 应计项目；应累算数目
68^5X"OGF accrual basis 应计制；权责发生制
Dx-G0 KIG accrual basis accounting 应计制会计；权责发生制会计
zkt+"P{az[ accrue 应累算；应计
t,2Q~ied= accrued benefit 应累算利益
faVR % accrued charges 应计费用
<2Qh5umQ accrued cumulative preference share dividend 应累算的累积优先股股息
+I+7@Xi Z accrued expenses 应累算费用
+'NiuN accrued interest payable 应付利息；应计未付利息
; i2N`t2 accrued interest receivable 应收利息；应计未收利息
kM`!'0 kt accrued right 累算权益
!y>MchNv accruing profit 应累算的利润
'e(`2 accumulated fiscal reserve 累积财政储备
N8>;BHBV! accumulated profit 累积利润；滚存溢利
ktr l | accumulated reserve 累积储备
H lw0i a accumulation of surplus income 累积收益盈余
, DT =( acquired assets 既得资产
96.A8o acquisition 收购；购置；取得
v&>TU(x\H acquisition cost 购置成本
_/)?GXwLn acquisition expenses 购置费用
UJ'}p&E acquisition of 100% interest 收购全部股权
XVfp* ` acquisition of control 取得控制权
?V}AwLX} acquisition of fixed assets 购置固定资产
[We(0wF[` acquisition of shell “买壳”
:W/,V^x} acquisition price 收购价
*WQ}ucE^# act of God 天灾
:z EhPx;B7 acting partner 执事合伙人
;rj=hc active market 买卖活跃的市场；交投畅旺的市场；旺市
90pk active partner 积极参与的合伙人
I<I?ks active trading 交投活跃
YJO,"7+ actual circulation 实际流通
QcQ:hHF actual cost 实际成本
a%-P^M;a2 actual expenditure 实际开支；实际支出
psg}sl/ actual income 实际入息；实际收入；实际收益
S|8O$9{x9q actual market 现货市场
S:UtmS+K actual price 现货价；实际价格
[p +h b actual profit 实际利润
(\si/& actual quotation 实盘；实际价位；实际报价
fU+A~oL%I actual year basis 按实际年度计算
{GS7J actuals 实货
` NC{+A actuarial investigation 精算调查
}xl
@:Qo actuarial principle 精算原则
nJTV@m XVq actuarial report 精算师报告
?^F#}>C Actuarial Society of Hong Kong 香港精算学会
c0Td a actuarial valuation 精算师估值
* n)3y.s actuary 精算师
G}tq'#]E{z ad referendum agreement 暂定协议；有待覆核的协定
] Qp0|45= ad valorem duty 从价税；按值征税
G;+hc%3y ad valorem duty system 从价税制
<mc[-To ad valorem fee 从价费
MK]S205{ ad valorem tariff 从价关税
0;-S){ additional allowance 额外免税额
{.We%{4V additional amount for unexpired risk 未过期风险的额外款额
1R/=as,R additional assessable profit 补加应评税利润
7/;Xt& additional assessment 补加评税
=W9;r Qm additional commitment 额外承担
&/7 AW(? additional commitment vote 额外承担拨款
"jVMk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ba?]eK additional dependent parent allowance 供养父母额外免税额
13]sZ([B%| additional provision 额外拨款
`A\
!Gn? additional stamp duty 附加印花税
y? -wjJS> additional tax 补加税罚款；补加税款
"R$ee^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
JF >mybB adjudged bankrupt 被裁定破产
/tno`su; adjudicated bankrupt 裁定破产人
4QnJ;&~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Pl=X<B p adjudication of bankruptcy 裁定破产；宣告破产
w+ cI0lj adjudication of insolvency 裁定无力偿还债务
Dg_/Iu>OAE adjusted actual 经调整的实数；调整后的实数
^P-!pK* adjusted current assets 经调整的流动资产；调整后的流动资产
1anV!&a<K( adjusted figure 经调整的数字；调整后的数额
{Ex0mw)T adjusted liabilities 经调整的负债；调整后的负债
'M\ou}P adjusted loss 经调整的亏损；调整后的亏损
xA nAW 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
Llf>C,) adjusted profit 经调整的利润；调整后的利润
G! uQ|<( adjusted surplus 经调整的盈余额；调整后的盈余额
G }<q adjusted value 经调整的价值；调整后的价值
U~ S K 'R adjustment 调整；修订；理算〔保险〕
A+j~oR adjustment centre 调剂中心
S:] w@$ adjustment lag 调整过程的时间差距；调整时差
nMc d(&`N adjustment mechanism 调整机制
bw{%X
adjustment of loss 亏损调整
>RxZ-.,a adjustment process 调整过程；调整程序
T7YzO,b/
adjustment range 调整幅度
:yvUHx administered exchange rate 受管制汇率
5:f}bW* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>P5 EW!d administration expenses 行政费用
Dyp'a administration fee 手续费；行政费
au8b Ew&W administration in bankruptcy 破产管理
-t
% .I=| administration order 遗产管理令
|pr~Oh z administrator 管理人；遗产管理人
0[0</"K%1m administrator of the estate 遗产管理人
^HKxaW9W admission of debt 债项承认书
vKDPg p<j admission of proof 接纳债权证明
8oY0?|_Bx advance 放贷款项；垫付款项；预支款项；预付款项
{S\cpCI` advance account 暂支帐目；预付款帐户
Zx<s-J4o=w advance compensation 预付补偿金
aO'$}rDf$ advance from shareholder 股东垫款
L[+65ce%* advance pending reimbursement 预支以待日后付还
t0 9,X advanced economy 先进经济体系
MC3XGnT#5 advancement 预付；预付财产
rQK2&37-,@ advances warrant 垫款令
ti whG%?2 advancing 贷出
}6eWdm!B adverse balance 逆差
n$}c+1
adverse exchange 逆汇
P/t$xqAL advertisement addressed to shareholders 在报章刊登的致股东通告
A]B D2 advice for collection 托收通知书
NF0} eom advice of drawing 提款通知书；汇票通知书
2P9h x5PiV advice of payment 付款通知
< 4*7HY[ Advisory Committee [Securities and Futures Commission]
$$ \| 3rj! 谘询委员会〔证券及期货事务监察委员会〕
}mz4 3Sq< Advisory Committee on Diversification 经济多元化谘询委员会
xYR L4 affidavit 誓章；遗产申报誓章
LL-MZ~ZB affidavit of no receipt 述明无收款的誓章
SR~~rD|V affiliate 联号；联营公司；附属公司
h vGb9 affiliated company 附属公司；联号；联营公司
sl%B-;@I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\C*?a0!:Z} affordability 负担能力
~9]tt\jN*Y African Development Bank [AfDB] 非洲开发银行
eUqsvF}l! after-acquired property 事后取得的财产
&cDnZ3 Q; after-hours dealing 市后交易
RXgi> Hz after-tax profit 税后盈利；税后利润；税后溢利
Q= ~e| agency agreement 代理协议
@ q5!3Nz agency expenses 代理机构的开支
oHu0] XA agency fee 代理费
HI']{2p2}t Agency Law 《代理法》
Qd]-i3^0 agent 代理人；承销人
ep[ 7#\}5 agent of company 公司代理人
SL:o.g(>4 agent's fee 代理人费；经纪费
? {cF'RB. aggregate 总计；总数；总体数字
!e.@Xk.P6 aggregate amount 总款额；总额
`-Gs*# (/ aggregate assets and liabilities 总体资产与负债
Tb}`]Y`X aggregate at constant price 按固定价格计算的总体数字
(q*T. aggregate demand 总需求
)R {4"&&2 aggregate gross position 总持仓量
0_qqBL. 4 aggregate limit 总限额
*BBP"_$ aggregate of salaries tax 合计薪俸税
a+zE`uY
aggregate performance 总体表现；总体业绩
K*;=^PY aggregate supply 总体供应
MsX`TOyO! aggregate surplus 总盈余
E'Egc4Z2=l aggregate total 整体总额
|)pT"` aggregate value 总值；合计价值
!=cW+= 1 aggregated basis 合计基准
jbC7U9t7 aggregated net chargeable income 合计应课税入息实额
CbS9fc& aggregation 合并计算；合计；总和
O|%><I?I aggregation of incomes of husband and wife 夫妇入息合并计算
~ b8U#'KD aggregation of property 财产的总和
}RDhI1x[mk agio 差价；贴水
r6 ,5&`& 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》
q(!191@C( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4<Bj;1*4 《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》
kHX- AsRc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5@Ot@o 《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》
C/_W>H_
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h{J2CWJ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"z< =S agreement for a settlement 授产协议
OMO.-p agreement for assignment 转让协议
u Dm=W36 agreement for sale 售卖协议；买卖协议
&bs/a] ?Z7 agreement for sale and purchase 买卖协议
?K I_>{ agreement for the payment of interest 支付利息协议
6/s#'#jh agreement for the repayment of money 还款协议
R S;r agreement of reinsurance 再保险协议
.\{GU9|nO Agricultural Bank of China 中国农业银行
aQ]C`9k air passenger departure tax 飞机乘客离境税
gjvKrg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
} I,]"0b airport tax 机场税
k=w%oqpN alcohol duty 酒精税
uQ9P6w=Nt alienation 让与；让渡；转让
mm\J]Cc` alimony 生活费；赡养费
`IkWS7| All Ordinaries Index [AOI] 所有普通股指数
<d$|~qS _ all risks 全险；综合险
LurBqr All Sales Record for Stock Market 《股票市场成交报告》
q%Obrk Allied Capital Resources Limited 新联财务有限公司
M<~z=B# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=<iK3bPkU allocation letter 拨款信件
?o),F^ir allocation of fund 分配款项；预留款项
,V.X- `Y allocation of profit 利润分配；溢利分配
5sFp+_`` allocation warrant 拨款令
[=7|LH jU allotment 分配；配股
#s)6u?N allotment notice 股份配售通知；配股通知
*hAq]VC}) allotment of shares 股份分配
>F!2 ib8 allowable 可获宽免；免税的
^l7u^j allowable business loss 可扣除的营业亏损
4[Hf[ . allowable expenses 可扣税的支出
qL ,! allowance 免税额；津贴；备抵；准备金
\@GA;~x.b allowance for debts 债项的免税额
:=T+sT~ allowance for depreciation by wear and tear 耗损折旧免税额
,>` wz^ z allowance for funeral expenses 殡殓费的免税额
D$I7 Gz,w{ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
QP >P allowance for repairs and outgoings 修葺及支出方面的免税额
_rY,=h{+ allowance to debtor 给债务人的津贴
vv"_u=H alteration of capital 资本更改
#l+U(zH:JG alternate trustee 候补受托人
xQ^zX 7 amalgamation 合并
$3W[fC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ygWo 9? ambit of charges 征税范围；收费范围
oOmPbAY amended valuation 经修订的估值
UOy`N~\gh+ American Commodities Exchange 美国商品交易所
O9dIob u4 American Express Bank Limited 美国运通银行
a 5:YP American Stock Exchange 美国证券交易所
o[O-|XL _ amortization 摊销
F %+/j5~^ amount due from banks 存放银行同业的款项
37 T<LU amount due from banks abroad 存放海外银行同业的款项
>j|.pi amount due from holding companies 控股公司欠款
Zh6bUxr amount due from local banks 存放本港银行同业的款项
}tua0{N:z amount due to banks 银行同业的存款
TmoODG>@ amount due to banks abroad 海外银行同业的存款
@'/ \O- amount due to holding companies 控股公司存款
4! XB?-. amount due to local banks 本港银行同业的存款
M0S}-eXc5 amount due to outport banks 外埠银行同业的存款
pD eqBO amount for note issue 发行纸币的款额
k/u6Cw0/ amount of bond 担保契据的款额
o;D87E6Z amount of consideration 代价款额
;Bat!K7W amount of contribution 供款数额
C*,-lk0b@ amount of indebtedness 负债款额
tUDO L-Tv amount of principal of the loan 贷款本金额
jY(' ?3 amount of rates chargeable 应征差饷数额
fJH09:@^% amount of share capital 股本额
ltO:./6v amount of sums assured 承保款额
:0Rd )*k,v amount of variation 变动幅度
u-qg9qXJb amount of vote 拨款数额
0;#%KC, amount payable 应付款额
SirjWYap amount receivable 应收款额
Wr a W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C;1A$]bk analysis 分析
=%%\b_\L ancillary risk 附属风险
w9SP kPkYE annual account 周年帐目；周年帐目报表；年度决算；年结
VL?ub t< annual accounting date 年结日期
SWN i @ annual allowance 每年免税额；年积金；年度津贴；年津
zy"L%i annual balance 年度余额
{W)Kz_ annual disposable income 每年可动用收入
4h@jJm
annual estimates 周年预算
( Ub=s C annual fee 年费
1j`-lD annual general meeting 周年大会
M$B9?N6 annual growth rate 年增率；每年增长率
lQ<2Vw#Yl annual long-term supplement 长期个案每年补助金
+\fr3@Yc annual pensionable emolument 可供计算退休金的年薪
IgI*mDS&b annual report 年报
j #f+0 Annual Report on the Consumer Price Index 《消费物价指数年报》
C\ZL *,%} annual return 周年报表；周年申报表；每年报税表格
Vl %AN;o Annual Return Rules 《周年报表规则》
0~iC#lHO annual review of consumer prices 每年消费物价回顾
rr>QG<i;G annual roll-forward basis 逐年延展方式
&na#ES $X, annual salary 年薪
=;W"Pi;* annual statement 年度报表；年度决算表
.0:BgM 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
,^pM]+NF| annuitant 年金受益人
%[u6< annuity 年金
Kyt.[" p annuity contract 年金合约
:2pd2 S annuity on human life 人寿年金
XI}
C|]# antecedent debt 先前的债项
GbFLu`I u ante-dated cheque 倒填日期支票
y< W? hE[ anticipated expenditure 预期开支
2?u>A3^R anticipated net profit 预期纯利
n (7m anticipated revenue 预期收入
J;W(}"cFq anti-inflation measure 反通货膨胀措施
x%pC.0% anti-inflationary stance 反通货膨胀立场
g{.>nE^Sc5 apparent deficit 表面赤字
:!Wijdq apparent financial solvency 表面偿债能力
s :'M[xI apparent partner 表面合伙人
ZR.1SA0x?O application for personal assessment 个人入息课税申请书
ng0IRJ:3 application of fund 资金应用
QM\v ruTB application to release as liquidator and to destruct the books of accounts and documents
D>+&= 5{ 申请免除清盘人职务及毁灭帐簿与文件
iS&~oj_-% appointed actuary 委任精算师
jV]'/X< appointed auditor 委任核数师；委任审计师
zl F*F8> m appointed trustee 委任的受托人
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R appointer 委任人
rbiNp6A dL apportioned pro rata 按比例分摊
|s-q+q{| apportionment 分配；分摊
r(y1^S9!8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!r ZO~a0 apportionment formula 分摊方程式
nd3=\. (P apportionment of estate duty 遗产税的分摊
T]Gxf"mK appraisal 估价；评估
XSyCT0f08 appreciable growth 可观增长
lh w]?\ appreciable impact 显着影响
gh=s#DQsFw appreciable increase 可观增长
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` wuA}v3! appreciation against other currencies 相对其他货币升值
\ {AxDk{z# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M>D 3NY[, appreciation tax 增值税
|RDmY!9& appropriation 拨款；拨用；拨付
T)&J}^j appropriation account 拨款帐目
2.u d P Appropriation Bill 拨款法案
a% |[m,FvP appropriation-in-aid system 补助拨款办法
' @>FtF[Gu approved assets 核准资产
;Z HKTOoK approved basket stock 认可一篮子证券
"D}PbT[V approved budget 核准预算
a\S"d approved charitable donation 认可慈善捐款
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:QiYD approved charitable institution 认可慈善机构
i>HipD,TD approved currency 核准货币；认可货币
S+3'C approved estimates 核准预算
%Fig`qX approved estimates of expenditure 核准开支预算
)^7Y^u e approved overseas insurer 核准海外保险人
sDT(3{)L7 approved overseas trust company 核准海外信托公司
0,)B~|+ approved pooled investment fund 核准汇集投资基金
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Th@r} approved provident fund scheme 认可公积金计划
Genk YtS approved provision 核准拨款
CP_ ?DyWU approved redeemable share 核准可赎回股份
cTu7U=% approved regional stock 认可地区性证券
xT70Rp(2po approved retirement scheme 认可退休金计划
k$UgTZ approved subordinated loan 核准附属贷款
!4GG q arbitrage 套戥；套汇；套利
Pk9s~}X arbitrageur 套戥者；套汇者
GE]fB g arbitrary amount 临时款项
Bj09?#~[ arrangement 措施；安排；协定
&sR=N60n arrears 欠款
sfNXIEr^ arrears of pay 欠付薪酬
AVVL]9b_2 arrears of revenue 逾期未收税款；逾期未收的帐项
A"x1MjuqLM articles of association 组织章程；组织细则；组织章程细则
lc>)7UF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|};]^5s9 ascertainment of profit 确定利润
@P#uH5U "Asia Clear" “亚洲结算系统”
%ANo^~8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.yE!,^j.gB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
AN7WMX Asian Development Fund [ADF] 亚洲发展基金
LI_>fuv"8 Asian dollar bond 亚洲美元债券
^'.=&@i- Asian dollar market 亚洲美元市场
K-IXAdx Asian dollar rate 亚洲美元利率
NsJ t=~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hYMIe]kJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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Zau asked price 沽盘；喊价；索价；卖方报价
?P@fV 'Jo assessable income 应评税入息
Y$b4Ga9j assessable loss 应评税亏损
Zs<} { `- assessable profit 应评税利润
Bzn{~&i?W: assessable value 应评税值
jLX{$, assessed profit 估定利润
WJ=DTO N assessed value 经评估价值
&I: [ 'l! assessment 评税；评定；估价；评税单
*T"JO | assessment number 评税编号；估价编号
qp 4.XL assessment of additional tax 补加税评税
n"vl%!B assessment of performance 业绩评估；实绩评价
a]'sby Assessor 评税主任
wNL!T6"G asset price bubbles 资产价格泡沫
(__=*e w asset-backed securities 具资产保证的证券
:' ?%%P assets accretion 资产增值
vzJ69%E_ assets and liabilities 资产与负债
vK6YU9W~J assets betterment statement 资产递增表；资产改进表
fL.;- assets lending 实物放款；有抵押贷款
0l 3v>ty assets of the company passing on the death 死者去世时转移的公司资产
9;2PoW8 assets pledged as security for liabilities 用作负债抵押的资产
vl*CU"4 assets portfolio 资产投资组合
!Rk1q &U5 assets price 资产价格
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`l@[8H% aw assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
r/1:!Vu( assets securitization 资产证券化
gS4zX>rqe assets situated outside Hong Kong 在香港以外地方的资产
A`<#}~A assets stripping 削减资产；拆卖资产
.o91^jt assets value 资产值
(R G\U[ assignee 承让人
95B w;U3E assignment 转让；转让书；转让契
7Ipt~K } assignment of interest 权益转让
E* y bf' assignment of letters patent and trade mark 专利证书及商标转让
vpXC5|9U assignment of property 物业转让；物业转让书
B!GpD@U assignment right 转让权
F{)YdqQ assignor 转让人
+qq,;npi associate 有联系的人；有关连人士；相联者；合伙人；联系人
`bu3S }m7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Af1 izS3 associate member 附属会员
Cnd70tbD ) associated body corporate 相联法人团体
$'e;ScH associated company 相联公司；联属公司
_H}y7 associated corporation 相联法团
%])- +T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y[[f?rxz> 公认会计师公会〔英国〕
'EU{%\qM Association of Futures Exchange Brokers 香港期货经纪协会
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l.}= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
DLcfOOn1I association of underwriters 承保人组织
?g| K"P<1 assumption of control 接管
v{ `Z assurance 担保；保险；转易；转易书
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UgDa i?b1 at 19XX price 按一九ＸＸ年价格计算
-q' n p0H at a discount 按赔价计算；按贴水价格计算；打折扣
jUt rFl at a premium 按溢价计算；按升水价格计算
( 1H_ V( at call 通知付款；按通知
9 \i;zpN\ at constant market price 按固定市价计算
q"ba~@<BEl at constant price 按固定价格计算
K K4>8zGR at cost 按成本计算
*6 -;iT8 at current market price 按当时市价计算；按现时市价计算
Onb*nm at current price 按当时价格计算；按现时价格计算
hh<5?1 at factor cost 按要素成本计算；按生产要素成本计算
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J XKps#,(# at or better 按指定或较佳价位〔买卖指令〕
loN!&YceW at par 按面值计算；平价
W7.O(s,32 at sight 见票即付
9UTWq 7KJ at the close 按收市盘
[0.>:wT at the opening 按开市盘
W"Hjn/xSS attestation 见证；见证条款
E{gu3 9 D at-the-money option 平价期权
y _J~n 9R attorney 受权人；受托代表人
*bRer[7y attornment 新拥有人承认书
!iUdej^tx attributable profit 可归属利润
b9ysxuUdS attributable share value 可归属股份价值
MV6 %~T Auckland Stock Exchange 奥克兰证券交易所
6-va;G9Fc auction 拍卖
pcXY6[#N auctioneer 拍卖商
HX\@Qws audit 审计；核数
;wND?: Audit Commission 审计署
o/buU{ )y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zOYkkQE3mJ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
S+>&O3m audit review 帐目审查
`%;n HQ" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
MK9?81xd audited account 审计帐目；经审计的帐目
Fn$/ K audited annual account 经审计的周年帐目
Nge _ Ks audited balance sheet 经审计的资产负债表
WI9'$h B\ auditor 核数师；核数主任；审计师
vE/g{~[5 auditor's certificate 核数师证明书；审计师证明书
y@]4xLB] auditor's report 核数师报告；审计师报告
sN|-V+7&j Aussie bond 澳元债券
!+& NG&1 austerity budget 紧缩预算
h95C4jBE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
o_/C9[: Australia All Ordinaries Index 澳洲所有普通股票指数
SF+ ^dPwj Australian Dollar [AUD] 澳元
BL0WI 9 Australian Options Market 澳大利亚期权市场
Jpg _$~k Australian Securities Commission 澳洲证券事务监察委员会
^k &zX!W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8= gr F Australian Stock Exchange 澳大利亚证券交易所
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Austrian Schilling [ATS] 奥地利先令
Dntcv|% u authentication 认证；鉴证
$D5[12X authority to purchase 委托购买证；委购书
+JZ<9,4 authorization 认可；核准；授权；授权书
G?\o_)IJ authorization by direction 指示授权
y$s}-O]/- authorization by instruction 指令授权
L` FsK64@ authorization by warrant 令状授权
^!k^=ST1J authorization of unit trust 单位信托的认可
S#0y\ authorized agent 指定代理人
Y>t*L#i authorized capital 法定资本
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0uz is09 authorized dealer 认可交易商
PN/2EmwtC authorized financial institution 认可财务机构
: i0xer authorized fund 认可基金
"Nd$sZk= authorized fund house 获授权的基金公司；认可基金公司
R4!qm0Cd authorized institution 认可机构
O/_} O_rR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Dn$zwksSs authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1pXAPTV authorized insurer 获授权保险人；获认可承保人
\sHM[n F0 authorized investment 特准投资项目
g _;5" authorized person 获授权人
W6'+#Fp authorized representative 获授权代表
X^% I 3 authorized share capital 法定股本
-qfd)A6] automated quotation system 自动报价系统
#@BM1BpQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
I5'^tBf[{ 自动交易系统〔香港期货交易所有限公司〕
Xn.zN>mB automatic adjustment mechanism 自动调整机制
9Q=g]int u automatic adjustment system 自动调整系统
TC U |k , Automatic Clearing House 自动票据交换所
z%lj EI"<C automatic exchange rates accumulation system 自动化汇率累集系统
kr8NKZ/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(~-q}_G;Q automatic teller machine [ATM] 自动柜员机
hw_7N)} autopay 自动转帐
./kmI#gaV available assets 可用资产
y[q W> available fiscal reserve 现存财政储备
h 7kyz available profit 可用利润
Wr`=P , Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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:*t v`:;p average basic salary 平均基本薪金
WP 32t@ average consumer expenditure 平均消费开支；一般消费开支
[#j |TBMHM average cost 平均成本
OW)8Z 60 average cost of land production 增辟土地平均成本
aO
"JT average daily turnover 平均每日成交额
6BW- AZc average daily wage rate 平均每日工资率
r d]HoF E average expenditure pattern 平均开支模式
r!Eo8C average growth rate 平均增长率
\ :}) R{ average net fixed assets 固定资产平均净值
*bn9j>|iv average of relatives 相对价格平均数
A 42At] average price 平均价格
)[9L|o5D average propensity to consume 平均消费倾向；一般消费倾向
=%U t&6}sQ average propensity to save 平均储蓄倾向；一般储蓄倾向
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W(iU average rate 平均率
-i Bu:WyY$ average revenue 平均收入；平均收益
mwb kXy;8 average stock 平均库存；平均存货
.^@+$} average yearly rent 平均年租
|Y(]. G, avoidance of double taxation 避免双重课税
j /-p3#c avoidance of tax 避税
