A:
\BW(c)Q A share Ａ股；甲类股份
;nE}%lT abatement of tax 减税；减扣免税额
RU=%yk-gM ABN AMRO Bank N.V. 荷兰银行
Z/x~:u_ above-the-line expenditure 线上项目支出；经常预算支出
sTDBK!9I above-the-line receipt 线上项目收入；经常预算收入
~m7+^c@, ABSA Asia Limited 南非联合亚洲有限公司
Ai;Pht9qi absolute change 绝对数值变更
ZUyc J-[ absolute expenditure 实际开支
$ }53f'QjW absolute guideline figure 绝对准则数字
4.TG&IQ
nN absolute interest 绝对权益
ff0,K#- absolute order of discharge 绝对破产解除令
S5JnJkNn absolute profit margin 绝对利润幅度
x{E[qH_1Fm absolute value 实值；绝对值
"'Ik{wGc absolutely vested interest 绝对既得权益
gK /K Z8 absorbed cost 已吸收成本；已分摊成本
5>
UgBA absorption 吸收；分摊；合并
6c :$[owC absorption rate 吸收率；摊配率；分摊率
.;'xm_Gw< ACB Finance Limited 亚洲商业财务有限公司
<,{v>vlw acceptable form of reciprocity 合理的互惠条件
!k:j+h/ acceptable rate 适当利率；适当汇率
H UjmJu6f{ acceptance agreement 承兑协议
Z5Cv$bUc acceptance for honour 参加承兑
>qC T#TY acceptor 承兑人；接受人；受票人
<IYt*vlm acceptor for honour 参加承兑人
'5%D Kz accident insurance 意外保险
8'y|cF%U Accident Insurance Association of Hong Kong 香港意外保险公会
~$`b{ accident insurance scheme 意外保险计划
{q^KlSjm accident year basis 意外年度基准
pmC@ fB accommodation 通融；贷款
kHO\#fF< accommodation bill 通融票据；空头票据
(<12&=WxE accommodation party 汇票代发人
a
<3oyY' account balance 帐户余额；帐户结余
p:
o*= account book 帐簿
X*T9`]l6 account collected in advance 预收款项
)~6974 account current book 往来帐簿
Hl#o& *Ui" account of after-acquired property 事后取得的财产报告
\vI_%su1N account of defaulter 拖欠帐目
rP'oU V_ account payable 应付帐款
*)`:Nm~y account payee only [A/C payee only] 只可转帐；存入收款人帐户
|^ qW
account receivable 应收帐款
=Zj9F1E[i account receivable report 应收帐款报表
E$cr3 t7Xy account statement 结单；帐单；会计财务报表
t/3veDh@ account title 帐户名称；会计科目
\sk,3b-&' accountant's report 会计师报告
nJ,56}
Accountant's Report Rules 会计师报告规则
,"D1!0 accounting and auditing procedure 会计与审计程序；会计与核数程序
]SQ_* $` Accounting Arrangements 《会计安排》
bHp|> g accounting basis 会计基础
dgO2 fI accounting by Official Receiver 破产管理署署长呈交的帐目
txi
m|) Accounting Circular 《会计通告》
7 l?=$q>k" accounting class 会计类别
dWI\VS 9 accounting date 记帐日期；会计结算日期
w:qwU\U>x accounting for money 款项核算
cJt#8P
Accounting Officer 会计主任
G^+0</Q accounting period 会计报告期；会计期
U<*dDE~z accounting policy 会计政策；会计方针
A) qOJ(OEz accounting practice 会计惯例
j#-74{Y$
J accounting principle 会计准则
S`NH6?/uH accounting record 会计记录
!XK p_v accounting report 会计报告
=~R 0U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cM5 5
vVd Accounting Society of China 中国会计学会
0py0z E6,, accounting statement 会计报表
d~.# K S accounting system 会计制度；会计系统
nF7Ozxm# accounting transaction 会计事项；帐务交易
%cBJ haR{( accounting treatment 会计处理
6n>+cX>E accounting year 会计年度
grv 3aa@ accretion 增值；添加
PyII dTm accrual 应计项目；应累算数目
P}cGW fj accrual basis 应计制；权责发生制
T@X!vCjf6 accrual basis accounting 应计制会计；权责发生制会计
@*F
NWT6 accrue 应累算；应计
hM i`n6m accrued benefit 应累算利益
K4y4!zz accrued charges 应计费用
$=t&NM accrued cumulative preference share dividend 应累算的累积优先股股息
mlX^ 5h ' accrued expenses 应累算费用
eqYa`h@g^ accrued interest payable 应付利息；应计未付利息
{5:y,=Y accrued interest receivable 应收利息；应计未收利息
=!
/S | accrued right 累算权益
9= Y-w s accruing profit 应累算的利润
s-Bpd#G>/ accumulated fiscal reserve 累积财政储备
S$ dFz accumulated profit 累积利润；滚存溢利
Q
R;Xj3]v accumulated reserve 累积储备
/qEoiL### accumulation of surplus income 累积收益盈余
Ee d2`~ acquired assets 既得资产
L3,p8-d9Z acquisition 收购；购置；取得
dFK/ acquisition cost 购置成本
yY[N\*P acquisition expenses 购置费用
]^p6db zWe acquisition of 100% interest 收购全部股权
`VwZDU~6 acquisition of control 取得控制权
rOEk% kJ acquisition of fixed assets 购置固定资产
I 4 ,C-D acquisition of shell “买壳”
ZXh6Se4o acquisition price 收购价
FQ2 6(. act of God 天灾
+"'cSA K acting partner 执事合伙人
uPQ:}zL2 active market 买卖活跃的市场；交投畅旺的市场；旺市
sFuB[
JJ} active partner 积极参与的合伙人
3o 5aB1 active trading 交投活跃
TF jb1 a,) actual circulation 实际流通
xy5&}_Y actual cost 实际成本
Mj |\LF + actual expenditure 实际开支；实际支出
Ru9QQaHE actual income 实际入息；实际收入；实际收益
$F"'= +0 actual market 现货市场
y@Z@ eK3 actual price 现货价；实际价格
i=jwk_y actual profit 实际利润
f~
kz=R= actual quotation 实盘；实际价位；实际报价
QH7"' u6 actual year basis 按实际年度计算
Au~l
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]-]K 4*{ actuarial investigation 精算调查
$P
r ji actuarial principle 精算原则
|C"(K-do actuarial report 精算师报告
+?y ', Ir Actuarial Society of Hong Kong 香港精算学会
`Y]t*`
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AUjZYp actuary 精算师
)S"! )\4 b ad referendum agreement 暂定协议；有待覆核的协定
m ' HAt ~ ad valorem duty 从价税；按值征税
;&7dX^oH ad valorem duty system 从价税制
)<YfLDgTs ad valorem fee 从价费
:`Kv\w. ad valorem tariff 从价关税
8 _$[SV$q additional allowance 额外免税额
tBU n
KPT additional amount for unexpired risk 未过期风险的额外款额
YF8; s4 additional assessable profit 补加应评税利润
<tUl(q+ty additional assessment 补加评税
"t0l)P*C} additional commitment 额外承担
0nr 5(4h additional commitment vote 额外承担拨款
*? V boyU additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>G9YYt ~ additional dependent parent allowance 供养父母额外免税额
!#y_vz9 additional provision 额外拨款
6+ UTEw; additional stamp duty 附加印花税
Tfq7<<0$N additional tax 补加税罚款；补加税款
@bRKJPU9) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x`:c0y9uG adjudged bankrupt 被裁定破产
~n=oPm$ pR adjudicated bankrupt 裁定破产人
jhR`%aH4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
F5y0(=$T adjudication of bankruptcy 裁定破产；宣告破产
+lplQh@RB adjudication of insolvency 裁定无力偿还债务
-bd'sv adjusted actual 经调整的实数；调整后的实数
N&yr?b'!-* adjusted current assets 经调整的流动资产；调整后的流动资产
1K#%mV _ adjusted figure 经调整的数字；调整后的数额
, Dab( adjusted liabilities 经调整的负债；调整后的负债
'pnO HT adjusted loss 经调整的亏损；调整后的亏损
CzDV^Iv;Q{ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
`m thzc3W adjusted profit 经调整的利润；调整后的利润
F%f )oq`B adjusted surplus 经调整的盈余额；调整后的盈余额
=w!2R QB adjusted value 经调整的价值；调整后的价值
)(9[> _+40 adjustment 调整；修订；理算〔保险〕
[<|$If99\ adjustment centre 调剂中心
4T]A!
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adjustment lag 调整过程的时间差距；调整时差
T>pyYF1Q adjustment mechanism 调整机制
Gs\D`| 3= adjustment of loss 亏损调整
GExr] 2r adjustment process 调整过程；调整程序
Z~w2m6;s adjustment range 调整幅度
R^mkQb>m. administered exchange rate 受管制汇率
6RG63+G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j#U,zs v: administration expenses 行政费用
=W&m{F96 administration fee 手续费；行政费
&=f? :UZ% administration in bankruptcy 破产管理
z%1e>`\E administration order 遗产管理令
/~Bs5f.]? administrator 管理人；遗产管理人
?6]B6 administrator of the estate 遗产管理人
}g@
' ^v admission of debt 债项承认书
Qea"49R admission of proof 接纳债权证明
R={#V8D~ advance 放贷款项；垫付款项；预支款项；预付款项
cU-A 1W advance account 暂支帐目；预付款帐户
E[7E%^:Mg advance compensation 预付补偿金
9 *uK]/c advance from shareholder 股东垫款
[2YP V\= advance pending reimbursement 预支以待日后付还
&4+|{Zx0 advanced economy 先进经济体系
}n
"5r(*^@ advancement 预付；预付财产
yj@k0TWT$ advances warrant 垫款令
0}"\3EdAbD advancing 贷出
7{(UiQbf adverse balance 逆差
{%CW!Rc adverse exchange 逆汇
h _{f_GQ" advertisement addressed to shareholders 在报章刊登的致股东通告
/t<
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Vfga%K%l F advice of drawing 提款通知书；汇票通知书
6T|Z4f| advice of payment 付款通知
:V5 Co!/+ Advisory Committee [Securities and Futures Commission]
%\(-<aT 谘询委员会〔证券及期货事务监察委员会〕
|!9xL*A Advisory Committee on Diversification 经济多元化谘询委员会
FZn1$_Svr affidavit 誓章；遗产申报誓章
Z5n-3h!+ED affidavit of no receipt 述明无收款的誓章
!yPy@eP ~ affiliate 联号；联营公司；附属公司
_B #x{ii affiliated company 附属公司；联号；联营公司
tM;cvc`/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l"A/6r!Dp affordability 负担能力
Z{BK@Q4z African Development Bank [AfDB] 非洲开发银行
.B- b51Uz after-acquired property 事后取得的财产
;a kW i] after-hours dealing 市后交易
1HKA`]D"p after-tax profit 税后盈利；税后利润；税后溢利
.`m|Uf#"
_ agency agreement 代理协议
yna!L@ *@, agency expenses 代理机构的开支
>n3GvZ5% agency fee 代理费
LwRzzgt Agency Law 《代理法》
TK18U*z7J agent 代理人；承销人
L=qhb;[L agent of company 公司代理人
Ewp2 1 agent's fee 代理人费；经纪费
%;ED} X aggregate 总计；总数；总体数字
&Pm@+ML*x aggregate amount 总款额；总额
M j[+h|e aggregate assets and liabilities 总体资产与负债
{ 22ey`@`h aggregate at constant price 按固定价格计算的总体数字
.eg'Z@o aggregate demand 总需求
fqbeO 9x aggregate gross position 总持仓量
Y\_mq d aggregate limit 总限额
1}|y^oB\- aggregate of salaries tax 合计薪俸税
?> *d82yO aggregate performance 总体表现；总体业绩
-M6vg4gf aggregate supply 总体供应
r+[g.` aggregate surplus 总盈余
6wB
! dl aggregate total 整体总额
6x(b/`V W aggregate value 总值；合计价值
nt| n[-} aggregated basis 合计基准
j -o aggregated net chargeable income 合计应课税入息实额
,Aq, f$5V aggregation 合并计算；合计；总和
x C _3&. aggregation of incomes of husband and wife 夫妇入息合并计算
/ zNVJhC aggregation of property 财产的总和
[7DU0Xg7 agio 差价；贴水
EB+4]MsD 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》
7YTO{E6]d\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`{"V(YMEV 《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》
4jZt0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AX @bM 《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》
5ip ZdQ ^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mL }Wan 《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] cFbl\ma agreement for a settlement 授产协议
aF"PB
h= agreement for assignment 转让协议
0[ n;ZL~ agreement for sale 售卖协议；买卖协议
NODE`VFu agreement for sale and purchase 买卖协议
2- g 5Gb2| agreement for the payment of interest 支付利息协议
u^ wG Vg agreement for the repayment of money 还款协议
| 1OF!(: agreement of reinsurance 再保险协议
?5d[BV Agricultural Bank of China 中国农业银行
aFrZ
;_ air passenger departure tax 飞机乘客离境税
K nn<q=';G Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W}(xE?9& airport tax 机场税
]a~gnz&1 alcohol duty 酒精税
]Ah<kq2sk alienation 让与；让渡；转让
~ebm,3? alimony 生活费；赡养费
QA!' p1{# All Ordinaries Index [AOI] 所有普通股指数
^jo*e,y: all risks 全险；综合险
kafj?F All Sales Record for Stock Market 《股票市场成交报告》
G"<} s
m B Allied Capital Resources Limited 新联财务有限公司
]mO7O+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
; ahI}} allocation letter 拨款信件
Wzh#dO?7 allocation of fund 分配款项；预留款项
-S $Y0FDV allocation of profit 利润分配；溢利分配
? O
e, allocation warrant 拨款令
P.t7_v> allotment 分配；配股
R^4
j 0L allotment notice 股份配售通知；配股通知
_3Q8R} allotment of shares 股份分配
+u7nx allowable 可获宽免；免税的
DVyxe} allowable business loss 可扣除的营业亏损
n<7R6)j6 allowable expenses 可扣税的支出
#J
c)v0_ allowance 免税额；津贴；备抵；准备金
,#=;V"~9 allowance for debts 债项的免税额
O:O
+Q!58 allowance for depreciation by wear and tear 耗损折旧免税额
PHn3f ;I allowance for funeral expenses 殡殓费的免税额
jP"='6Vrw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M$GZK'% allowance for repairs and outgoings 修葺及支出方面的免税额
iX'#~eK*< allowance to debtor 给债务人的津贴
yB^_dE alteration of capital 资本更改
/3v`2=b alternate trustee 候补受托人
y 4jelg amalgamation 合并
@46 0r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q ]o ^Y ambit of charges 征税范围；收费范围
K F`@o@, amended valuation 经修订的估值
sv?Lk4_ American Commodities Exchange 美国商品交易所
< ekLL{/O' American Express Bank Limited 美国运通银行
:s OsG&y American Stock Exchange 美国证券交易所
_!*??B6u amortization 摊销
:CAbGs:56 amount due from banks 存放银行同业的款项
U#!f^@&AB amount due from banks abroad 存放海外银行同业的款项
9W <I~ amount due from holding companies 控股公司欠款
!,< )y}L^) amount due from local banks 存放本港银行同业的款项
Os- sYaW amount due to banks 银行同业的存款
x7]Yn'^' amount due to banks abroad 海外银行同业的存款
2U;ImC1g amount due to holding companies 控股公司存款
Z>H
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jQ s "8[=s amount due to outport banks 外埠银行同业的存款
l4sFT)}-J amount for note issue 发行纸币的款额
u/BCl!` amount of bond 担保契据的款额
*g<D p2` amount of consideration 代价款额
X_eh+>D amount of contribution 供款数额
$*`=sV!r amount of indebtedness 负债款额
KPOr8=Rc amount of principal of the loan 贷款本金额
/ b_C9'S amount of rates chargeable 应征差饷数额
crt
)}L8- amount of share capital 股本额
Wm/0Y'$r&k amount of sums assured 承保款额
n~g,qEI;<x amount of variation 变动幅度
:! h1S`wS amount of vote 拨款数额
Tc DkKa amount payable 应付款额
N {u4 amount receivable 应收款额
t@TBx=16 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\WnI&nu analysis 分析
;L5'3+U ancillary risk 附属风险
,3t(' SE annual account 周年帐目；周年帐目报表；年度决算；年结
y^# jM annual accounting date 年结日期
~L G). annual allowance 每年免税额；年积金；年度津贴；年津
DL5`A?/ annual balance 年度余额
$W 46!U3 annual disposable income 每年可动用收入
)2|'` annual estimates 周年预算
5h9`lS2 annual fee 年费
MVW2 % 6 annual general meeting 周年大会
I @ l' Fx annual growth rate 年增率；每年增长率
+1Ha,O k annual long-term supplement 长期个案每年补助金
$z!o&3c'x annual pensionable emolument 可供计算退休金的年薪
d~](S<k annual report 年报
-'FzH?q: Annual Report on the Consumer Price Index 《消费物价指数年报》
!\Y85o>JU annual return 周年报表；周年申报表；每年报税表格
KJ]:0'T Annual Return Rules 《周年报表规则》
E?o1&( 2p annual review of consumer prices 每年消费物价回顾
bE-{
U/; annual roll-forward basis 逐年延展方式
VjbRjn5LI annual salary 年薪
%(GWR@mfC annual statement 年度报表；年度决算表
d`D<PT(\ 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
DBuvbq- annuitant 年金受益人
Bb^CukS: annuity 年金
Om%{fq& annuity contract 年金合约
A " t ~
) annuity on human life 人寿年金
8=rD'* antecedent debt 先前的债项
D2 o,K&V ante-dated cheque 倒填日期支票
fD3}s#M*G anticipated expenditure 预期开支
UP s*{m anticipated net profit 预期纯利
jM8e2z3 anticipated revenue 预期收入
|^K-m42 anti-inflation measure 反通货膨胀措施
8X":,s! anti-inflationary stance 反通货膨胀立场
\_pP:e apparent deficit 表面赤字
TfaL5evio apparent financial solvency 表面偿债能力
1!,xB]v1Ri apparent partner 表面合伙人
1|)l6#hOL application for personal assessment 个人入息课税申请书
M>+FIb( application of fund 资金应用
*oAv:8"iY application to release as liquidator and to destruct the books of accounts and documents
\}SA{) 申请免除清盘人职务及毁灭帐簿与文件
Y ! e appointed actuary 委任精算师
j4j %r( appointed auditor 委任核数师；委任审计师
DIR_W-z appointed trustee 委任的受托人
_= 9o:F appointer 委任人
R7: >'*F apportioned pro rata 按比例分摊
'=?IVm #C apportionment 分配；分摊
InDISl] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]O'dwC apportionment formula 分摊方程式
PZZTRgVc apportionment of estate duty 遗产税的分摊
/ /63?s+ appraisal 估价；评估
e;KZTH; appreciable growth 可观增长
FSZQ 2* n5 appreciable impact 显着影响
j0b?dKd appreciable increase 可观增长
:7&#ej6 appreciation 增值；升值
$
2'AY appreciation against other currencies 相对其他货币升值
CAg\-*P| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:# 8 #tLv appreciation tax 增值税
B WdR~|2 appropriation 拨款；拨用；拨付
lWj{pyZ appropriation account 拨款帐目
Dohq@+] O Appropriation Bill 拨款法案
W =YFe<Q appropriation-in-aid system 补助拨款办法
4qq+7B approved assets 核准资产
[4uTp[U!r approved basket stock 认可一篮子证券
,-7w\%* approved budget 核准预算
t,$4J6 approved charitable donation 认可慈善捐款
;ru=z@ approved charitable institution 认可慈善机构
V_pWf5F approved currency 核准货币；认可货币
g.yr)
LHt0 approved estimates 核准预算
a4HUP* approved estimates of expenditure 核准开支预算
v%O KOrJ approved overseas insurer 核准海外保险人
Ara D_D approved overseas trust company 核准海外信托公司
ZdbZ^DUR<( approved pooled investment fund 核准汇集投资基金
,Bh!|H(?L1 approved provident fund scheme 认可公积金计划
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!K"S approved provision 核准拨款
2QwdDKMS_ approved redeemable share 核准可赎回股份
LQ T^1|nq approved regional stock 认可地区性证券
">='l9 approved retirement scheme 认可退休金计划
v'`VyXetl approved subordinated loan 核准附属贷款
wZv"tbAWLV arbitrage 套戥；套汇；套利
>-EJLa arbitrageur 套戥者；套汇者
QcBuUFf!c arbitrary amount 临时款项
ciR n"X=l arrangement 措施；安排；协定
yVQ0;h arrears 欠款
];& @T\Rj arrears of pay 欠付薪酬
=7{n 2 arrears of revenue 逾期未收税款；逾期未收的帐项
eUP.:(E articles of association 组织章程；组织细则；组织章程细则
)C^Z zmB Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)kLTyx2& ascertainment of profit 确定利润
m2wGg/F5 "Asia Clear" “亚洲结算系统”
z ((Y \vP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$ ?ayE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
S ]_iobWK Asian Development Fund [ADF] 亚洲发展基金
DIrQ5C Asian dollar bond 亚洲美元债券
D#VUx9kugv Asian dollar market 亚洲美元市场
V~nqPh!Jc Asian dollar rate 亚洲美元利率
jz
CA2N% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'3B"@^] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l /WQqT asked price 沽盘；喊价；索价；卖方报价
Jz"Yb
assessable income 应评税入息
BO5\rRa0 assessable loss 应评税亏损
: SBB3G)| assessable profit 应评税利润
GYp}V0 assessable value 应评税值
eI20)t`j assessed profit 估定利润
K+HP2 |#6 assessed value 经评估价值
V{qpha4'P assessment 评税；评定；估价；评税单
Epo/ }y assessment number 评税编号；估价编号
JU>F&g/| assessment of additional tax 补加税评税
hj4!* c assessment of performance 业绩评估；实绩评价
!>E$2}Q|] Assessor 评税主任
TR7j`? asset price bubbles 资产价格泡沫
O0`o0 !=P asset-backed securities 具资产保证的证券
_bsAF^ ; assets accretion 资产增值
+f){x9
: assets and liabilities 资产与负债
4,g[g #g<q assets betterment statement 资产递增表；资产改进表
= lb5 # assets lending 实物放款；有抵押贷款
\+iZdZD assets of the company passing on the death 死者去世时转移的公司资产
]a=n(`l? assets pledged as security for liabilities 用作负债抵押的资产
jjJvyZi~J assets portfolio 资产投资组合
Xtk3~@ assets price 资产价格
lZ'ZL* assets quality 资产质素
eeVz Oq( assets realization 资产变现
k-jlYHsA assets refinancing arrangement 资产再集资安排
tO}Y=kZa{ assets securitization 资产证券化
xofx E4. assets situated outside Hong Kong 在香港以外地方的资产
#Fkn-/nL assets stripping 削减资产；拆卖资产
q.:j
yj6 assets value 资产值
./qbWr`L assignee 承让人
c&"OhzzJK' assignment 转让；转让书；转让契
zq Cr'$ assignment of interest 权益转让
qZ<|A%WQ assignment of letters patent and trade mark 专利证书及商标转让
ecdM+kP assignment of property 物业转让；物业转让书
*r/o
\pyH assignment right 转让权
:G4)edwe assignor 转让人
/4>|6l= associate 有联系的人；有关连人士；相联者；合伙人；联系人
= `+c}i? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~Q2,~9Dkc associate member 附属会员
G\C>fwrP_ associated body corporate 相联法人团体
,e@707d`\ associated company 相联公司；联属公司
Ksb55cp` associated corporation 相联法团
#9/S2m2\YG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
RD6`b_]o 公认会计师公会〔英国〕
MT^krv(G Association of Futures Exchange Brokers 香港期货经纪协会
'/GZ/$a_l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^$;5Z kQy association of underwriters 承保人组织
JL=s=9N;3 assumption of control 接管
EMw
biGV assurance 担保；保险；转易；转易书
D8=a + !l- assurance of interest 权益的转易
K {__rO at 19XX price 按一九ＸＸ年价格计算
pP*`b<| at a discount 按赔价计算；按贴水价格计算；打折扣
WV,j
<x9w at a premium 按溢价计算；按升水价格计算
$@eFSA5k,7 at call 通知付款；按通知
lQt* LWd[ at constant market price 按固定市价计算
^cI 0 d,3= at constant price 按固定价格计算
9~6~[z at cost 按成本计算
^ j T1q_0 at current market price 按当时市价计算；按现时市价计算
9RnXp& w at current price 按当时价格计算；按现时价格计算
:=2l1Y[-G at factor cost 按要素成本计算；按生产要素成本计算
la*c/* at money-of-the-day price 按付款当日价格计算
hC2_Yr >N% at or better 按指定或较佳价位〔买卖指令〕
nhI1`l& at par 按面值计算；平价
3vRBK?Q.y at sight 见票即付
H<C+ rAIb at the close 按收市盘
PXDwTuyc at the opening 按开市盘
b(?A^ a attestation 见证；见证条款
JTfG^Nv>K at-the-money option 平价期权
U=>4=gsG attorney 受权人；受托代表人
cP &XkAQ attornment 新拥有人承认书
`ILO]+`5 attributable profit 可归属利润
VQ'DNv| 9 attributable share value 可归属股份价值
K0z@gWGE Auckland Stock Exchange 奥克兰证券交易所
|c3Yh, Sv auction 拍卖
mIkc +X auctioneer 拍卖商
Bw8&Amxx : audit 审计；核数
@g==U{k;t Audit Commission 审计署
g@B,0JRh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s5D<c'- 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〕
8VLD yX2- audit review 帐目审查
=3<@{^Eg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
drEND`,@6| audited account 审计帐目；经审计的帐目
b8TwV_&|X audited annual account 经审计的周年帐目
HzD=F3\r| audited balance sheet 经审计的资产负债表
t*cVDA&K auditor 核数师；核数主任；审计师
&s<'fSI auditor's certificate 核数师证明书；审计师证明书
c &u~M=EW auditor's report 核数师报告；审计师报告
KvfZj Aussie bond 澳元债券
{Wh7>*p{3 austerity budget 紧缩预算
{wyf>L0j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b.sRB1 Australia All Ordinaries Index 澳洲所有普通股票指数
Tv`-h Australian Dollar [AUD] 澳元
*w_f-YoXp Australian Options Market 澳大利亚期权市场
.~ yz1^ c Australian Securities Commission 澳洲证券事务监察委员会
? bnhx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s2M|ni= Australian Stock Exchange 澳大利亚证券交易所
TWk1`1| Austrian Schilling [ATS] 奥地利先令
^VAvQ(b!:i authentication 认证；鉴证
[Csv/ authority to purchase 委托购买证；委购书
bRb+3au_x
authorization 认可；核准；授权；授权书
sPUn" 7 authorization by direction 指示授权
';OZP2 authorization by instruction 指令授权
f]JLFg7 authorization by warrant 令状授权
GO=3<Q{; authorization of unit trust 单位信托的认可
*>f-UNV authorized agent 指定代理人
o6~9 .~_e authorized capital 法定资本
2h^9lrQcQG authorized clerk 出市员
<4QOj W authorized dealer 认可交易商
XI* cu\7sy authorized financial institution 认可财务机构
qH-':|h7 authorized fund 认可基金
#pm0T1+jW authorized fund house 获授权的基金公司；认可基金公司
h.D*Y3=< authorized institution 认可机构
Lavm authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-yH8bm'0" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Rr0@F`"R authorized insurer 获授权保险人；获认可承保人
b3RCsIz authorized investment 特准投资项目
=9@t6 authorized person 获授权人
69>N xr~k authorized representative 获授权代表
,@ *Srrw authorized share capital 法定股本
W u9))Ir automated quotation system 自动报价系统
S0uEz;cE Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_B hm\|t 自动交易系统〔香港期货交易所有限公司〕
07: N)y, automatic adjustment mechanism 自动调整机制
@p}"B9h*^ automatic adjustment system 自动调整系统
J&bhR9sF Automatic Clearing House 自动票据交换所
2|C(|fD4 automatic exchange rates accumulation system 自动化汇率累集系统
bRzw.(k0`r Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6rD
Oa~< B automatic teller machine [ATM] 自动柜员机
/K2=GLl; autopay 自动转帐
-B l !s^-' available assets 可用资产
O5 ?Gv??@ available fiscal reserve 现存财政储备
k_}aiHdG available profit 可用利润
w2/3\3 p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"o
^cv average 平均；平均数；海损
MPg"n-g* average basic salary 平均基本薪金
m2o)/ : average consumer expenditure 平均消费开支；一般消费开支
Y rWC\HR_ average cost 平均成本
861!p%y5 average cost of land production 增辟土地平均成本
M
XX:i average daily turnover 平均每日成交额
Cm5:_K`;] average daily wage rate 平均每日工资率
9gLUM$Kd average expenditure pattern 平均开支模式
dY'mY ~Tv average growth rate 平均增长率
SpB\k C"K average net fixed assets 固定资产平均净值
X\a*q]"_ average of relatives 相对价格平均数
FNyr0!t, average price 平均价格
D<35FD, average propensity to consume 平均消费倾向；一般消费倾向
keYvscRBI average propensity to save 平均储蓄倾向；一般储蓄倾向
AM ZWPU average rate 平均率
>){"x(4` average revenue 平均收入；平均收益
WLe9m02r average stock 平均库存；平均存货
ie f~*:5 average yearly rent 平均年租
8 FqhSzw avoidance of double taxation 避免双重课税
]tzO)c)w; avoidance of tax 避税
