A:
<F(2D<d{;) A share Ａ股；甲类股份
dFDf/ tH abatement of tax 减税；减扣免税额
i}P{{kMJ ABN AMRO Bank N.V. 荷兰银行
e0(aRN{W above-the-line expenditure 线上项目支出；经常预算支出
Cl9 nmyf
above-the-line receipt 线上项目收入；经常预算收入
3Jlap=]68S ABSA Asia Limited 南非联合亚洲有限公司
' h <( absolute change 绝对数值变更
X?wZ7*'1 absolute expenditure 实际开支
k4dC absolute guideline figure 绝对准则数字
y%; o absolute interest 绝对权益
q~[s KAh absolute order of discharge 绝对破产解除令
mfaU_Vo& absolute profit margin 绝对利润幅度
uf9&o# absolute value 实值；绝对值
QDV+( absolutely vested interest 绝对既得权益
{?IbbT absorbed cost 已吸收成本；已分摊成本
F.5fasdX'
absorption 吸收；分摊；合并
h]k $K absorption rate 吸收率；摊配率；分摊率
h_S>Q ACB Finance Limited 亚洲商业财务有限公司
F ;8Q`$n acceptable form of reciprocity 合理的互惠条件
Q= fl!>P acceptable rate 适当利率；适当汇率
c$71~|-[ acceptance agreement 承兑协议
K)~a H acceptance for honour 参加承兑
{vC tp acceptor 承兑人；接受人；受票人
1^X)vck acceptor for honour 参加承兑人
;l0 dx$w accident insurance 意外保险
Z%:>nDZV Accident Insurance Association of Hong Kong 香港意外保险公会
],S {?!'1 accident insurance scheme 意外保险计划
9jqsEd-SW accident year basis 意外年度基准
@v2ko5 accommodation 通融；贷款
A$5 M. accommodation bill 通融票据；空头票据
z]+L= +,, accommodation party 汇票代发人
S7Ty}?E@ account balance 帐户余额；帐户结余
Ec3tfcNhR account book 帐簿
""a$[[ %WC account collected in advance 预收款项
9Pe$}N account current book 往来帐簿
H(K
PU1lDw account of after-acquired property 事后取得的财产报告
[K\b"^=< account of defaulter 拖欠帐目
2wIJ;rh account payable 应付帐款
!e~[U- account payee only [A/C payee only] 只可转帐；存入收款人帐户
C` ky= account receivable 应收帐款
>20d K account receivable report 应收帐款报表
`(0B09~7 account statement 结单；帐单；会计财务报表
z<vh8dNl account title 帐户名称；会计科目
aE 9Y
| 6 accountant's report 会计师报告
_3yG<'f[Y Accountant's Report Rules 会计师报告规则
Z 9 +f TT accounting and auditing procedure 会计与审计程序；会计与核数程序
H4AT>}ri Accounting Arrangements 《会计安排》
tLa%8@;'$ accounting basis 会计基础
|oXd4 accounting by Official Receiver 破产管理署署长呈交的帐目
ZDbe]9#Xh Accounting Circular 《会计通告》
:vG0 l\ accounting class 会计类别
% J^x `P accounting date 记帐日期；会计结算日期
^zQI_ydG accounting for money 款项核算
60u_,@rV Accounting Officer 会计主任
2*V[kmD/3 accounting period 会计报告期；会计期
#xw*;hW< accounting policy 会计政策；会计方针
U>f'j;5 accounting practice 会计惯例
($[+dR accounting principle 会计准则
@:9Gs!! accounting record 会计记录
Gb\PubJ accounting report 会计报告
diY 7<u# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R8Vf6]s_ Accounting Society of China 中国会计学会
Q'jw=w!|g accounting statement 会计报表
ikV;]ox accounting system 会计制度；会计系统
mL48L57Z accounting transaction 会计事项；帐务交易
Q}L?o accounting treatment 会计处理
yW= +6@A4 accounting year 会计年度
C$1W+( accretion 增值；添加
]>VG}e~b accrual 应计项目；应累算数目
>- \bLr accrual basis 应计制；权责发生制
")STB8kQ accrual basis accounting 应计制会计；权责发生制会计
nwUz}em?O accrue 应累算；应计
q_h (D/g accrued benefit 应累算利益
V&s|I oTR accrued charges 应计费用
za@/4z accrued cumulative preference share dividend 应累算的累积优先股股息
uwSSrT accrued expenses 应累算费用
0>N6.itOz accrued interest payable 应付利息；应计未付利息
J4"Fj, FS accrued interest receivable 应收利息；应计未收利息
fyb;*hgu accrued right 累算权益
`IUn {I accruing profit 应累算的利润
UE.kR+1 accumulated fiscal reserve 累积财政储备
daI_@k Y" accumulated profit 累积利润；滚存溢利
Z%qtAPd accumulated reserve 累积储备
3>aEP 5 accumulation of surplus income 累积收益盈余
bPU
i44P acquired assets 既得资产
r_ #dh acquisition 收购；购置；取得
l FyDH{! acquisition cost 购置成本
w&aZ 97{ acquisition expenses 购置费用
8'8`xu$ acquisition of 100% interest 收购全部股权
bH e'
U> acquisition of control 取得控制权
nm,LKS7 acquisition of fixed assets 购置固定资产
F^NK"<tW acquisition of shell “买壳”
<]M. K3> acquisition price 收购价
Wjw ,LwB act of God 天灾
a IV
/ c acting partner 执事合伙人
- | g"q| active market 买卖活跃的市场；交投畅旺的市场；旺市
'% QCNO/ active partner 积极参与的合伙人
vyIH<@@p7 active trading 交投活跃
E>|X'I?r^ actual circulation 实际流通
*(F`NJ 3 actual cost 实际成本
WYUDD_m actual expenditure 实际开支；实际支出
mOsp~|d actual income 实际入息；实际收入；实际收益
=Nxkr0])! actual market 现货市场
WQ.0} n}d actual price 现货价；实际价格
1*TbgxS~W actual profit 实际利润
WK >|IgK actual quotation 实盘；实际价位；实际报价
^F co'nlM actual year basis 按实际年度计算
0- )K_JV
actuals 实货
E=p+z"Ui actuarial investigation 精算调查
Y"GNJtsL " actuarial principle 精算原则
n|~y
>w4 actuarial report 精算师报告
:-46"bP. Actuarial Society of Hong Kong 香港精算学会
67II9\/ actuarial valuation 精算师估值
+ O.-o / actuary 精算师
2M-[x"\1/ ad referendum agreement 暂定协议；有待覆核的协定
P9
<U+\z ad valorem duty 从价税；按值征税
k|| t<&`Ze ad valorem duty system 从价税制
S' j g#*$ ad valorem fee 从价费
T$xB H ad valorem tariff 从价关税
56 3mz- additional allowance 额外免税额
tX{yR'Qhu additional amount for unexpired risk 未过期风险的额外款额
pa[/6( additional assessable profit 补加应评税利润
~P1~:AT additional assessment 补加评税
P2-&Im`+ additional commitment 额外承担
{_O !mI* additional commitment vote 额外承担拨款
o e U i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
go uU additional dependent parent allowance 供养父母额外免税额
>%j%Mj@8q| additional provision 额外拨款
J~k9jeq9 additional stamp duty 附加印花税
5 8 bW additional tax 补加税罚款；补加税款
Rqh5F zB> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W&? Qs=@ adjudged bankrupt 被裁定破产
<OMwi9 adjudicated bankrupt 裁定破产人
" <!U adjudication fee 裁定费；评定印花税额手续费；评估契据费
aixX/se adjudication of bankruptcy 裁定破产；宣告破产
*9aJZWf>V adjudication of insolvency 裁定无力偿还债务
$v|W2k adjusted actual 经调整的实数；调整后的实数
^Co$X+
adjusted current assets 经调整的流动资产；调整后的流动资产
>X*tMhcb adjusted figure 经调整的数字；调整后的数额
7MKX`S adjusted liabilities 经调整的负债；调整后的负债
hzqJ! adjusted loss 经调整的亏损；调整后的亏损
U#` e~d t< 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
mLX/xM/T?/ adjusted profit 经调整的利润；调整后的利润
x]+PWk adjusted surplus 经调整的盈余额；调整后的盈余额
"jFf}" adjusted value 经调整的价值；调整后的价值
)D,KG_7l adjustment 调整；修订；理算〔保险〕
t~) P1Lof\ adjustment centre 调剂中心
o}OY,P adjustment lag 调整过程的时间差距；调整时差
wGc7 adjustment mechanism 调整机制
|1U_5w adjustment of loss 亏损调整
*2G6Q
g F adjustment process 调整过程；调整程序
% =^/^[ D adjustment range 调整幅度
NBYJ'nA%;f administered exchange rate 受管制汇率
Q. g/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=*2,^j administration expenses 行政费用
P0m3IH) administration fee 手续费；行政费
xh;V4zK@` administration in bankruptcy 破产管理
e5|lz. o; administration order 遗产管理令
#).$o~1ht! administrator 管理人；遗产管理人
fjh| V9H administrator of the estate 遗产管理人
C$OVN$lL`8 admission of debt 债项承认书
2%W;#oi? admission of proof 接纳债权证明
H3 A$YkK [ advance 放贷款项；垫付款项；预支款项；预付款项
2r,
c{Ah@D advance account 暂支帐目；预付款帐户
1q RquY advance compensation 预付补偿金
qb>41j9_t advance from shareholder 股东垫款
* NmY] advance pending reimbursement 预支以待日后付还
$ C4~v advanced economy 先进经济体系
I\~[GsDY advancement 预付；预付财产
s^wm2/Yw advances warrant 垫款令
bn(N8MFCV advancing 贷出
[ n2B6Px adverse balance 逆差
#S}orWj
adverse exchange 逆汇
VI0 wul~M advertisement addressed to shareholders 在报章刊登的致股东通告
v ,8;:
sD advice for collection 托收通知书
< RGH+4LF advice of drawing 提款通知书；汇票通知书
sT M;l, advice of payment 付款通知
T6U/ }&{O Advisory Committee [Securities and Futures Commission]
zJe KB8 谘询委员会〔证券及期货事务监察委员会〕
oP&/>GmXL Advisory Committee on Diversification 经济多元化谘询委员会
z5E%*] affidavit 誓章；遗产申报誓章
(Rw<1q`, affidavit of no receipt 述明无收款的誓章
KGz Nj% affiliate 联号；联营公司；附属公司
1 /. BP affiliated company 附属公司；联号；联营公司
A~?M `L>B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,i 2- affordability 负担能力
i\i%Wi Rl African Development Bank [AfDB] 非洲开发银行
U\KMeaF5e- after-acquired property 事后取得的财产
M.W
X&;> after-hours dealing 市后交易
T
ozx0??) after-tax profit 税后盈利；税后利润；税后溢利
(bsx |8[ agency agreement 代理协议
m=dNJF agency expenses 代理机构的开支
2}hJe+#v agency fee 代理费
A3 jxjQ Agency Law 《代理法》
Pe`(9&iT. agent 代理人；承销人
C8U3+ s agent of company 公司代理人
T+kV~ w{ agent's fee 代理人费；经纪费
\T7Mt|f:5 aggregate 总计；总数；总体数字
(jT)o,IW& aggregate amount 总款额；总额
Y6` xb ` aggregate assets and liabilities 总体资产与负债
1EyN
|m| aggregate at constant price 按固定价格计算的总体数字
k# [!; < aggregate demand 总需求
<LHhs <M' aggregate gross position 总持仓量
l5[5Y6c> aggregate limit 总限额
2Ez<Iw aggregate of salaries tax 合计薪俸税
E9:@H ;Gc aggregate performance 总体表现；总体业绩
I652Fcj aggregate supply 总体供应
. WSyL aggregate surplus 总盈余
3JnpI,By aggregate total 整体总额
|cvU2JI@ aggregate value 总值；合计价值
F2"fOS aggregated basis 合计基准
+jm,nM9 aggregated net chargeable income 合计应课税入息实额
sPH 2KwEv aggregation 合并计算；合计；总和
3SVGx< ,2 aggregation of incomes of husband and wife 夫妇入息合并计算
F-&t SU, aggregation of property 财产的总和
T[oC='I+O agio 差价；贴水
u#0s nw~)/ 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》
]}2)U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w0Qtr>" 《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》
,;k+n ) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
osW"wh_ 《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》
O)'CU1vMb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)(iv#;ByL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g`XngRb|j agreement for a settlement 授产协议
OF-k7g7 agreement for assignment 转让协议
~tDYo)hH8 agreement for sale 售卖协议；买卖协议
RRL{a6( ? agreement for sale and purchase 买卖协议
@!8aZB3odt agreement for the payment of interest 支付利息协议
TEtmmp0OD agreement for the repayment of money 还款协议
T &ZQ ie/ agreement of reinsurance 再保险协议
dWAt#xII Agricultural Bank of China 中国农业银行
kf,
&t air passenger departure tax 飞机乘客离境税
Iy<>-e"| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>jm(2P(R
airport tax 机场税
p.DQ|? alcohol duty 酒精税
>)>f~ > alienation 让与；让渡；转让
?uWUs )9 alimony 生活费；赡养费
,81%8r All Ordinaries Index [AOI] 所有普通股指数
vy< W4 all risks 全险；综合险
k<gH*=uXY' All Sales Record for Stock Market 《股票市场成交报告》
J'44j ;5& Allied Capital Resources Limited 新联财务有限公司
56v G R( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
OVg&?fiP allocation letter 拨款信件
;%t Fi allocation of fund 分配款项；预留款项
d0El2Ct8 allocation of profit 利润分配；溢利分配
7'0V b !( allocation warrant 拨款令
&K ~k' P~m allotment 分配；配股
&g`&#IRz allotment notice 股份配售通知；配股通知
m,.Y:2?*V allotment of shares 股份分配
]aX@(3G1s allowable 可获宽免；免税的
$:9t(X)H allowable business loss 可扣除的营业亏损
c* bvZC^6 allowable expenses 可扣税的支出
_imuyt".+ allowance 免税额；津贴；备抵；准备金
{ bj!]j allowance for debts 债项的免税额
K~W(ZmB allowance for depreciation by wear and tear 耗损折旧免税额
EVmBLH -a allowance for funeral expenses 殡殓费的免税额
6^`iuC5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X\^ nV allowance for repairs and outgoings 修葺及支出方面的免税额
1I Xtu allowance to debtor 给债务人的津贴
)Z7Vm2a alteration of capital 资本更改
X\^V{v^- alternate trustee 候补受托人
2]!@)fio` amalgamation 合并
xS*UY.> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u]p21)m$x ambit of charges 征税范围；收费范围
-3K h
>b) amended valuation 经修订的估值
6o't3Peh American Commodities Exchange 美国商品交易所
U4D7@KY +m American Express Bank Limited 美国运通银行
l;-Ml{}|0 American Stock Exchange 美国证券交易所
j G8;p4 1 amortization 摊销
Knwy%5.Z amount due from banks 存放银行同业的款项
DiJ LWXs amount due from banks abroad 存放海外银行同业的款项
N
J3;[qJ amount due from holding companies 控股公司欠款
VotC YJ amount due from local banks 存放本港银行同业的款项
JEjxY& amount due to banks 银行同业的存款
\!u<)kkyT amount due to banks abroad 海外银行同业的存款
Lqgrt]L_" amount due to holding companies 控股公司存款
-TUJ"ep]QJ amount due to local banks 本港银行同业的存款
!KHgHKEW^ amount due to outport banks 外埠银行同业的存款
uibmQ|AQ amount for note issue 发行纸币的款额
XKp&GE@Y amount of bond 担保契据的款额
MAh1tYs4D amount of consideration 代价款额
I)rnF amount of contribution 供款数额
qng ~,m amount of indebtedness 负债款额
y`I>|5[ ` amount of principal of the loan 贷款本金额
ImXYI7PL amount of rates chargeable 应征差饷数额
\&"C amount of share capital 股本额
1%Xh[ amount of sums assured 承保款额
w h$bDT Cj amount of variation 变动幅度
SNj-h>&Mha amount of vote 拨款数额
q}U+ BTCZ amount payable 应付款额
7|,L{~ amount receivable 应收款额
VfU"%0x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7= -Yxt analysis 分析
$xO8? ancillary risk 附属风险
m: @y_:X0 annual account 周年帐目；周年帐目报表；年度决算；年结
8Qv s\TY annual accounting date 年结日期
`v*H H}aDO annual allowance 每年免税额；年积金；年度津贴；年津
Wjb_H
( D annual balance 年度余额
R)NSJ-A!2 annual disposable income 每年可动用收入
!%>RHh[ annual estimates 周年预算
{ _9O4 +
& annual fee 年费
=?5)M_6) annual general meeting 周年大会
FnvpnU", annual growth rate 年增率；每年增长率
GJ9>i)+h; annual long-term supplement 长期个案每年补助金
yD+4YD annual pensionable emolument 可供计算退休金的年薪
C`5'5/-. annual report 年报
yl[I'fX66 Annual Report on the Consumer Price Index 《消费物价指数年报》
Ss[ [V(- annual return 周年报表；周年申报表；每年报税表格
,i:?c Annual Return Rules 《周年报表规则》
!XP jRd q annual review of consumer prices 每年消费物价回顾
W[2]$TwT annual roll-forward basis 逐年延展方式
Xa[k=qFo annual salary 年薪
=j.TDv'^nd annual statement 年度报表；年度决算表
t3<MoDe7`r 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
sz9W}&(j annuitant 年金受益人
+_GS@)L`% annuity 年金
]?^V xB7L annuity contract 年金合约
a d LL7 annuity on human life 人寿年金
z33UER" antecedent debt 先前的债项
nCQtn%j't ante-dated cheque 倒填日期支票
= %<=Bn anticipated expenditure 预期开支
hG tz[u#p anticipated net profit 预期纯利
l5 9a3=q anticipated revenue 预期收入
Pn,I^Ej . anti-inflation measure 反通货膨胀措施
M(X
_I`\E anti-inflationary stance 反通货膨胀立场
wQ 33Gc apparent deficit 表面赤字
] Q5:JV apparent financial solvency 表面偿债能力
bP18w0>, apparent partner 表面合伙人
,`geOJn'
application for personal assessment 个人入息课税申请书
ibkB>n{( application of fund 资金应用
U,g8:M
xHK application to release as liquidator and to destruct the books of accounts and documents
H4g8
1V= 申请免除清盘人职务及毁灭帐簿与文件
1 Pk+zBJ$ appointed actuary 委任精算师
~ P3b5 - appointed auditor 委任核数师；委任审计师
BH:A]#_{ appointed trustee 委任的受托人
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l\Q[ appointer 委任人
u/=hueR<^ apportioned pro rata 按比例分摊
dl4n -*h apportionment 分配；分摊
DU^.5f Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u*C*O4f>OC apportionment formula 分摊方程式
1K Vit{ apportionment of estate duty 遗产税的分摊
JduO^Fit appraisal 估价；评估
2Q6;SF"Z appreciable growth 可观增长
L}h_\1 appreciable impact 显着影响
LG[N\%<!H appreciable increase 可观增长
.S//T/3O]Q appreciation 增值；升值
[)"\ Aq appreciation against other currencies 相对其他货币升值
g,,wG k appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?fxM 1<8 appreciation tax 增值税
g+#<;Gbpe appropriation 拨款；拨用；拨付
h>pu^ `hk appropriation account 拨款帐目
:-?ZU4) Appropriation Bill 拨款法案
/4x\}qvU appropriation-in-aid system 补助拨款办法
Q y qOtRk approved assets 核准资产
'K7\[if{ approved basket stock 认可一篮子证券
En\@d@j<u approved budget 核准预算
r=Xo; d*TE approved charitable donation 认可慈善捐款
e bBi zc= approved charitable institution 认可慈善机构
Oii b 2Ov approved currency 核准货币；认可货币
#b ^6> approved estimates 核准预算
UarLxPQ approved estimates of expenditure 核准开支预算
\F|)w| v approved overseas insurer 核准海外保险人
'+9<[] approved overseas trust company 核准海外信托公司
D zVCEhf approved pooled investment fund 核准汇集投资基金
VrIN.x approved provident fund scheme 认可公积金计划
p9"dm{ approved provision 核准拨款
UT;%I_i!' approved redeemable share 核准可赎回股份
D;en!.[Z approved regional stock 认可地区性证券
!v8R( approved retirement scheme 认可退休金计划
$Cz2b/O approved subordinated loan 核准附属贷款
s#^0[ Rt arbitrage 套戥；套汇；套利
Ul8HWk[6Iw arbitrageur 套戥者；套汇者
1KZigeHXI arbitrary amount 临时款项
?UsCSJ1V arrangement 措施；安排；协定
#Z1%XCt arrears 欠款
z|pt)Xl arrears of pay 欠付薪酬
z/\Ot Yz arrears of revenue 逾期未收税款；逾期未收的帐项
"rB B&l articles of association 组织章程；组织细则；组织章程细则
T AG@Ab Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
gX" -3w ascertainment of profit 确定利润
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udU "Asia Clear" “亚洲结算系统”
pX &bX_F{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W& hW N9iR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m7^f% <l Asian Development Fund [ADF] 亚洲发展基金
, 5W7a Asian dollar bond 亚洲美元债券
.i*oZ'[X Asian dollar market 亚洲美元市场
JC cYFtW Asian dollar rate 亚洲美元利率
_Q+c'q Zkl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8H7#[?F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L\#YFf asked price 沽盘；喊价；索价；卖方报价
>6S7#)0T assessable income 应评税入息
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L= assessable loss 应评税亏损
lC($@sC % assessable profit 应评税利润
m !ZY]:)$ assessable value 应评税值
bMK X9`*o assessed profit 估定利润
qSP &Fi assessed value 经评估价值
0OO[@Ht assessment 评税；评定；估价；评税单
"qgwuWb M assessment number 评税编号；估价编号
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}XrA assessment of additional tax 补加税评税
|R.yuSL)( assessment of performance 业绩评估；实绩评价
$b`nV4p Assessor 评税主任
c ^I^jg2v asset price bubbles 资产价格泡沫
Bz/ba * asset-backed securities 具资产保证的证券
7(}' jZ assets accretion 资产增值
Y"lE MY assets and liabilities 资产与负债
Ph yIea assets betterment statement 资产递增表；资产改进表
V 1'otQH2l assets lending 实物放款；有抵押贷款
Jg$<2CR& assets of the company passing on the death 死者去世时转移的公司资产
Yr nC'o` assets pledged as security for liabilities 用作负债抵押的资产
DgT]Nty@b assets portfolio 资产投资组合
5Npxs&Ea assets price 资产价格
]hV!lG1_ assets quality 资产质素
UOb ` @# assets realization 资产变现
]@ruizb8 assets refinancing arrangement 资产再集资安排
1 ^|#QMT assets securitization 资产证券化
#1-WiweO assets situated outside Hong Kong 在香港以外地方的资产
K 4GuOl assets stripping 削减资产；拆卖资产
o8X_uKEI assets value 资产值
ht>%O 7 assignee 承让人
Q/g!h}>(. assignment 转让；转让书；转让契
P")I)> Q6 assignment of interest 权益转让
t*hy"e{*a assignment of letters patent and trade mark 专利证书及商标转让
O14QlIk assignment of property 物业转让；物业转让书
Z"VP<- assignment right 转让权
U~D~C~\2; assignor 转让人
0B( s+#s associate 有联系的人；有关连人士；相联者；合伙人；联系人
h/ n( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
fG1iq<~ associate member 附属会员
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>k|^*\ associated body corporate 相联法人团体
qb[hKp5K6 associated company 相联公司；联属公司
IL|Q-e}Ol associated corporation 相联法团
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zk:pt Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3RaW\cWzg 公认会计师公会〔英国〕
_^W;J/He Association of Futures Exchange Brokers 香港期货经纪协会
;qaPK2 a8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:(]fC~G~ association of underwriters 承保人组织
n~UI 47 assumption of control 接管
eN<L)a:J_ assurance 担保；保险；转易；转易书
HQ@ g6 assurance of interest 权益的转易
4Kch=jt4# at 19XX price 按一九ＸＸ年价格计算
[2-n*a(q at a discount 按赔价计算；按贴水价格计算；打折扣
) (YNNu at a premium 按溢价计算；按升水价格计算
l7g'z'G at call 通知付款；按通知
~ vA{I%z5~ at constant market price 按固定市价计算
!S=YM<A d at constant price 按固定价格计算
\2kLj2! at cost 按成本计算
HF0G=U}i at current market price 按当时市价计算；按现时市价计算
JaUzu3*= at current price 按当时价格计算；按现时价格计算
'^ TeV= at factor cost 按要素成本计算；按生产要素成本计算
:EOa i%i at money-of-the-day price 按付款当日价格计算
b*Y Wd3 at or better 按指定或较佳价位〔买卖指令〕
a
U\|ZCH\] at par 按面值计算；平价
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vGs_$ at sight 见票即付
y@!M<#SEzG at the close 按收市盘
2 {?]W/&fS at the opening 按开市盘
;j%I1k%A attestation 见证；见证条款
b$klm6nMvm at-the-money option 平价期权
k\[(;9sf. attorney 受权人；受托代表人
d@ K-ZMq attornment 新拥有人承认书
O2 >c|=# attributable profit 可归属利润
5TJd9:\Af attributable share value 可归属股份价值
bY#BK_8 : Auckland Stock Exchange 奥克兰证券交易所
Dy.i^`7\ auction 拍卖
N" L&Z4Z auctioneer 拍卖商
l$&~(YE f audit 审计；核数
%g@?.YxjT Audit Commission 审计署
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0?iZIK _ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WnG 2\(U 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〕
K n:Ml4[; audit review 帐目审查
#DgHF*GG+> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}sH[_%) audited account 审计帐目；经审计的帐目
Kkp dcc audited annual account 经审计的周年帐目
|^l_ F1+w audited balance sheet 经审计的资产负债表
{V/>5pz4e auditor 核数师；核数主任；审计师
\Wfw\ x0. auditor's certificate 核数师证明书；审计师证明书
ES4Wtc)& auditor's report 核数师报告；审计师报告
^:-GPr Aussie bond 澳元债券
6C&&="uww austerity budget 紧缩预算
ai-s9r'MI? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7}VqXUwabx Australia All Ordinaries Index 澳洲所有普通股票指数
:m<&Ff} Australian Dollar [AUD] 澳元
rhc+tR Australian Options Market 澳大利亚期权市场
|B FzTz,o Australian Securities Commission 澳洲证券事务监察委员会
T^7Cv{[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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a,eB Australian Stock Exchange 澳大利亚证券交易所
^( $'l)I Austrian Schilling [ATS] 奥地利先令
xuv W6Q; authentication 认证；鉴证
G{!er:Vwdh authority to purchase 委托购买证；委购书
w*6b%h%ww authorization 认可；核准；授权；授权书
74M 9z authorization by direction 指示授权
l$/pp authorization by instruction 指令授权
$ztsb V} authorization by warrant 令状授权
v\,N"X(, authorization of unit trust 单位信托的认可
E<\$3G-do authorized agent 指定代理人
bq ED5;d'# authorized capital 法定资本
nx 'c= gp authorized clerk 出市员
gQr+ ~O authorized dealer 认可交易商
XX/gS=NE#. authorized financial institution 认可财务机构
\Sd8PGl*' authorized fund 认可基金
H<Sf 0>OA authorized fund house 获授权的基金公司；认可基金公司
Qel)%|dOn authorized institution 认可机构
6| NH*#s authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@N4~|`?U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.v+JV6!u authorized insurer 获授权保险人；获认可承保人
2#7|zhgb authorized investment 特准投资项目
Zkd{EMW authorized person 获授权人
\o!3TK"N authorized representative 获授权代表
#`u}#( authorized share capital 法定股本
gko=5|c,@ automated quotation system 自动报价系统
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X9)e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6&x\!+]F8 自动交易系统〔香港期货交易所有限公司〕
-!XG>Z automatic adjustment mechanism 自动调整机制
]B3](TH" automatic adjustment system 自动调整系统
#r9+thyC Automatic Clearing House 自动票据交换所
<(KCiM=E$ automatic exchange rates accumulation system 自动化汇率累集系统
-iiX !@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_uO$=4Sd automatic teller machine [ATM] 自动柜员机
,m<YS MKX autopay 自动转帐
9InP2u\&: available assets 可用资产
>T[/V3Z~K available fiscal reserve 现存财政储备
KdCrI@^ available profit 可用利润
^^V3nT2rR3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4<-Kd~ uL average 平均；平均数；海损
eS!]..%y average basic salary 平均基本薪金
6o^>q&e}% average consumer expenditure 平均消费开支；一般消费开支
-{0Pq.v average cost 平均成本
|E >h*Y average cost of land production 增辟土地平均成本
K+`GVmD average daily turnover 平均每日成交额
NTt4sWP!I average daily wage rate 平均每日工资率
i pn-HUrE@ average expenditure pattern 平均开支模式
DDr\Kv)k( average growth rate 平均增长率
Vw I average net fixed assets 固定资产平均净值
.~o{i_JH average of relatives 相对价格平均数
eaFkDl average price 平均价格
9F807G\4Qt average propensity to consume 平均消费倾向；一般消费倾向
4fKvB@O@. average propensity to save 平均储蓄倾向；一般储蓄倾向
9;L 4\ average rate 平均率
>B{qPrm I average revenue 平均收入；平均收益
h q 7f "` average stock 平均库存；平均存货
G0 EXgq8 average yearly rent 平均年租
P7-k!p" avoidance of double taxation 避免双重课税
yF)J7a:U avoidance of tax 避税
