A:
/Uc V A share Ａ股；甲类股份
,i9Byx#TN abatement of tax 减税；减扣免税额
Ga>uFb}W~ ABN AMRO Bank N.V. 荷兰银行
Bh`N[\r above-the-line expenditure 线上项目支出；经常预算支出
+ avMX&% above-the-line receipt 线上项目收入；经常预算收入
YUU-D( ABSA Asia Limited 南非联合亚洲有限公司
G6P)C##ibn absolute change 绝对数值变更
ji1HV1S absolute expenditure 实际开支
{PU!=IkTS absolute guideline figure 绝对准则数字
'wasZ b<^ absolute interest 绝对权益
_n8GWBi absolute order of discharge 绝对破产解除令
q<W=#Sx absolute profit margin 绝对利润幅度
W<ZK,kv absolute value 实值；绝对值
^ >x|z. absolutely vested interest 绝对既得权益
qVqRf.-\ absorbed cost 已吸收成本；已分摊成本
g6t"mkMY
L absorption 吸收；分摊；合并
/&#XhrT absorption rate 吸收率；摊配率；分摊率
lA(Q@yEW ACB Finance Limited 亚洲商业财务有限公司
/'2O.d0}. acceptable form of reciprocity 合理的互惠条件
) /vhclkb acceptable rate 适当利率；适当汇率
8F(h*e_? acceptance agreement 承兑协议
C;+(Zp acceptance for honour 参加承兑
@H b'8F acceptor 承兑人；接受人；受票人
fc=Patg acceptor for honour 参加承兑人
:# E*Y8 - accident insurance 意外保险
@:0dd b7 1 Accident Insurance Association of Hong Kong 香港意外保险公会
@!N-RQ&A accident insurance scheme 意外保险计划
_ZB\L^j) accident year basis 意外年度基准
2aZw[7s accommodation 通融；贷款
%_-zWVJ accommodation bill 通融票据；空头票据
9h90huyKF accommodation party 汇票代发人
#m{{a]zm^ account balance 帐户余额；帐户结余
8M*PML4r account book 帐簿
7M_U2cd|TD account collected in advance 预收款项
f*{
YFg?*& account current book 往来帐簿
sxKf&p; account of after-acquired property 事后取得的财产报告
?^mi3VM account of defaulter 拖欠帐目
` nXV E+E@ account payable 应付帐款
MTER(L account payee only [A/C payee only] 只可转帐；存入收款人帐户
mP38T{ account receivable 应收帐款
Jb)#fH$L account receivable report 应收帐款报表
hf/2vt
m account statement 结单；帐单；会计财务报表
*_ Z#O, account title 帐户名称；会计科目
#ge)2 accountant's report 会计师报告
\@3Q i8u// Accountant's Report Rules 会计师报告规则
Z v_.na/^K accounting and auditing procedure 会计与审计程序；会计与核数程序
c}*2$1 Accounting Arrangements 《会计安排》
%D$,;{e w accounting basis 会计基础
V-I(WzR9y accounting by Official Receiver 破产管理署署长呈交的帐目
XfE?C:v Accounting Circular 《会计通告》
1be %G [* accounting class 会计类别
1axQ)},o@p accounting date 记帐日期；会计结算日期
Ab%;Z5$fr accounting for money 款项核算
EFuvp8^y Accounting Officer 会计主任
W!blAkM%i accounting period 会计报告期；会计期
mME 4 l accounting policy 会计政策；会计方针
n~V4nj&_T accounting practice 会计惯例
1(zsOeX accounting principle 会计准则
/){KOCBl; accounting record 会计记录
,oxcq?7#4 accounting report 会计报告
iqQUtE]E_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
GuZ ( &G6* Accounting Society of China 中国会计学会
4H5pr accounting statement 会计报表
jN-vY< ?h] accounting system 会计制度；会计系统
P7ph}mB accounting transaction 会计事项；帐务交易
etT + accounting treatment 会计处理
H.<a`m m8 accounting year 会计年度
e~ aqaY~} accretion 增值；添加
[3l*F accrual 应计项目；应累算数目
CM )Q& : accrual basis 应计制；权责发生制
Fl fI9mm accrual basis accounting 应计制会计；权责发生制会计
k:2QuG ^ accrue 应累算；应计
^_t%kmL` accrued benefit 应累算利益
)VCzn~uf accrued charges 应计费用
P1b'% accrued cumulative preference share dividend 应累算的累积优先股股息
pL1Q7&&c0 accrued expenses 应累算费用
6iE hsL&K accrued interest payable 应付利息；应计未付利息
zf4Ec-) accrued interest receivable 应收利息；应计未收利息
9][(Iu]h7 accrued right 累算权益
qm Tb-~ accruing profit 应累算的利润
'\~$dtI$ accumulated fiscal reserve 累积财政储备
Qu5UVjbE, accumulated profit 累积利润；滚存溢利
L%v^s 4@ accumulated reserve 累积储备
,uw132<b accumulation of surplus income 累积收益盈余
ONNpiK- acquired assets 既得资产
,:~0F^z acquisition 收购；购置；取得
6) oLus acquisition cost 购置成本
; Sd\VR acquisition expenses 购置费用
A7! g acquisition of 100% interest 收购全部股权
72sD0)?A acquisition of control 取得控制权
6 C>_a*w acquisition of fixed assets 购置固定资产
}pk#!N acquisition of shell “买壳”
yc2/~a_ Gx acquisition price 收购价
RsU3Gi_Zdz act of God 天灾
kt[:@Nd a9 acting partner 执事合伙人
wxm:7$4C active market 买卖活跃的市场；交投畅旺的市场；旺市
tx"sH]n active partner 积极参与的合伙人
B QcE9~H active trading 交投活跃
;U1UFqZ` actual circulation 实际流通
kyAXR wzI actual cost 实际成本
O3N0Y GhJ actual expenditure 实际开支；实际支出
I$Qs;- ( actual income 实际入息；实际收入；实际收益
5qg2Zc~ actual market 现货市场
+jg9$e " actual price 现货价；实际价格
JOjoi A actual profit 实际利润
ky
8e p actual quotation 实盘；实际价位；实际报价
ml@2wG yf actual year basis 按实际年度计算
t NsPB6 Z actuals 实货
,D\GGR w actuarial investigation 精算调查
nA|.t[v actuarial principle 精算原则
S[ tE&[$(p actuarial report 精算师报告
mrm^e9*Z Actuarial Society of Hong Kong 香港精算学会
>FhK #*Pa actuarial valuation 精算师估值
,f} UGd[a actuary 精算师
ug{ R 3SS ad referendum agreement 暂定协议；有待覆核的协定
hjO*~ ad valorem duty 从价税；按值征税
WwC 5!kZ ad valorem duty system 从价税制
K =.%$A ad valorem fee 从价费
w;Q;[:y ad valorem tariff 从价关税
c PgfTT additional allowance 额外免税额
7 r|(} S additional amount for unexpired risk 未过期风险的额外款额
Q0Nyq hvi additional assessable profit 补加应评税利润
)uv= S;+ additional assessment 补加评税
_3]][a, additional commitment 额外承担
QKN<+,h!z> additional commitment vote 额外承担拨款
DC1'Kyk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=0 @&GOq additional dependent parent allowance 供养父母额外免税额
&t5 {J53 additional provision 额外拨款
!-m&U4Ku6o additional stamp duty 附加印花税
7 &KT0a* additional tax 补加税罚款；补加税款
'(f/~"9B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x^"E S%* adjudged bankrupt 被裁定破产
Lad sw adjudicated bankrupt 裁定破产人
Xtwun adjudication fee 裁定费；评定印花税额手续费；评估契据费
AamVms adjudication of bankruptcy 裁定破产；宣告破产
=9kN_:- adjudication of insolvency 裁定无力偿还债务
L lBN-9p adjusted actual 经调整的实数；调整后的实数
liR ? adjusted current assets 经调整的流动资产；调整后的流动资产
:K\mN/ x adjusted figure 经调整的数字；调整后的数额
O62b +%~F adjusted liabilities 经调整的负债；调整后的负债
pV6d
Id adjusted loss 经调整的亏损；调整后的亏损
K1 V#cB
WO adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
{;2vmx9 adjusted profit 经调整的利润；调整后的利润
]"c+s MW adjusted surplus 经调整的盈余额；调整后的盈余额
USN8N ( adjusted value 经调整的价值；调整后的价值
"NRDNqj( adjustment 调整；修订；理算〔保险〕
!6Sd(2 adjustment centre 调剂中心
!* 2%"H* adjustment lag 调整过程的时间差距；调整时差
dd?x( ,"A` adjustment mechanism 调整机制
0 y&I/2 adjustment of loss 亏损调整
8/z3=O & adjustment process 调整过程；调整程序
`my e}L2I adjustment range 调整幅度
CG'.:` t administered exchange rate 受管制汇率
lpH=2l$>? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ro2d,' administration expenses 行政费用
O D Ur administration fee 手续费；行政费
DK0.R]&4( administration in bankruptcy 破产管理
7bxA]s{m administration order 遗产管理令
\A `hj~ administrator 管理人；遗产管理人
FWH}j0Gj| administrator of the estate 遗产管理人
7Cjd.0T=( admission of debt 债项承认书
B\ g]({E admission of proof 接纳债权证明
1FtM>&%4 advance 放贷款项；垫付款项；预支款项；预付款项
`OymAyEYQ advance account 暂支帐目；预付款帐户
syip; ; advance compensation 预付补偿金
FgL,k advance from shareholder 股东垫款
CF|]e : advance pending reimbursement 预支以待日后付还
X7L8h'(@ advanced economy 先进经济体系
B3Jgd,[ advancement 预付；预付财产
mAk{"6 5V advances warrant 垫款令
<o2r~E0r3 advancing 贷出
,ZblI O Wb adverse balance 逆差
;,&8QcSVY adverse exchange 逆汇
VL'
fP2 advertisement addressed to shareholders 在报章刊登的致股东通告
iqnJ~ g advice for collection 托收通知书
(;VVC Aoy advice of drawing 提款通知书；汇票通知书
b;|55Y advice of payment 付款通知
VL9-NfeqR Advisory Committee [Securities and Futures Commission]
'WHHc 9rG, 谘询委员会〔证券及期货事务监察委员会〕
\:>
Wpqw Advisory Committee on Diversification 经济多元化谘询委员会
iut` 7 affidavit 誓章；遗产申报誓章
/v095H@ affidavit of no receipt 述明无收款的誓章
bslrqUk_`= affiliate 联号；联营公司；附属公司
H'
T affiliated company 附属公司；联号；联营公司
z o;^m| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q P ;A}C affordability 负担能力
@DW[Z`X African Development Bank [AfDB] 非洲开发银行
4h6k`ie!$ after-acquired property 事后取得的财产
S' dV>m` after-hours dealing 市后交易
@`FCiH M after-tax profit 税后盈利；税后利润；税后溢利
.k TG[)F0b agency agreement 代理协议
7^} Ll@ agency expenses 代理机构的开支
_ >` X]I; agency fee 代理费
q.Nweu!jQ Agency Law 《代理法》
* y^OV_n-8 agent 代理人；承销人
R~bC,`Bh agent of company 公司代理人
(BX 83) agent's fee 代理人费；经纪费
dk8wIa"K` aggregate 总计；总数；总体数字
E2GGEKrW aggregate amount 总款额；总额
W"L&fV+3 aggregate assets and liabilities 总体资产与负债
0 oy-os aggregate at constant price 按固定价格计算的总体数字
O7 '] aggregate demand 总需求
3 p?KU- aggregate gross position 总持仓量
2A4FaBq" aggregate limit 总限额
\qsw"B*tv` aggregate of salaries tax 合计薪俸税
qD Wsvx] aggregate performance 总体表现；总体业绩
M(| aggregate supply 总体供应
BiE08,nj aggregate surplus 总盈余
VcK}2<8:+~ aggregate total 整体总额
=Nz0.: aggregate value 总值；合计价值
bIt=v)%$ aggregated basis 合计基准
Q bhW!9(, aggregated net chargeable income 合计应课税入息实额
s!/TU{8J aggregation 合并计算；合计；总和
- ~O'vLG aggregation of incomes of husband and wife 夫妇入息合并计算
3+M B5 T aggregation of property 财产的总和
PIcrA2ll agio 差价；贴水
4VN aq<8 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》
]43[6Im Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
nW\(IkX\ 《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》
Y^$HrI(vq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Dj-s5pAW 《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》
Gt9wR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~;- 9X | 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{TX OQ >gY agreement for a settlement 授产协议
T0j2 a &Pv agreement for assignment 转让协议
E_ $z`or agreement for sale 售卖协议；买卖协议
rl:KJ\*D agreement for sale and purchase 买卖协议
oN [Th agreement for the payment of interest 支付利息协议
NTs;FX~g[ agreement for the repayment of money 还款协议
zH)_v W agreement of reinsurance 再保险协议
? y},, Agricultural Bank of China 中国农业银行
uK*N u^ air passenger departure tax 飞机乘客离境税
crA :I"I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
qZ2&Xw.{1 airport tax 机场税
~>ME'D~ alcohol duty 酒精税
eN0P9.eqM alienation 让与；让渡；转让
/MMtTB
H alimony 生活费；赡养费
m Pt)pn!rA All Ordinaries Index [AOI] 所有普通股指数
p]LnE `v all risks 全险；综合险
ki\uTD`mf All Sales Record for Stock Market 《股票市场成交报告》
E1q%gi4 Q% Allied Capital Resources Limited 新联财务有限公司
'qeP6}M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n`5WXpz4 ; allocation letter 拨款信件
mVf.sA8 allocation of fund 分配款项；预留款项
Y^lQX~I2{ allocation of profit 利润分配；溢利分配
wz#[:2 allocation warrant 拨款令
W}gVIfe allotment 分配；配股
^ " 6f\ allotment notice 股份配售通知；配股通知
q(9%^cV6 allotment of shares 股份分配
)LFD6\z1pl allowable 可获宽免；免税的
p]f&mBO* allowable business loss 可扣除的营业亏损
)h"Fl a allowable expenses 可扣税的支出
Zw=G@4xoU allowance 免税额；津贴；备抵；准备金
mZoD033H allowance for debts 债项的免税额
EZAm)5:]A allowance for depreciation by wear and tear 耗损折旧免税额
gA
+:CgQ allowance for funeral expenses 殡殓费的免税额
Kdt|i93 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
K+ehr allowance for repairs and outgoings 修葺及支出方面的免税额
zeOb Aw1O allowance to debtor 给债务人的津贴
#
cWHDRLX alteration of capital 资本更改
I)[B9rbe alternate trustee 候补受托人
Baq ~}B< amalgamation 合并
A~y VYC6l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]Y5dl;xrM) ambit of charges 征税范围；收费范围
q6)N*? amended valuation 经修订的估值
Ru7L>(Njs American Commodities Exchange 美国商品交易所
8&Wx@QI American Express Bank Limited 美国运通银行
*PcVSEP/0 American Stock Exchange 美国证券交易所
twbcuaCT W amortization 摊销
`1, eX)S amount due from banks 存放银行同业的款项
iPFL"v<#J amount due from banks abroad 存放海外银行同业的款项
%F3}/2 amount due from holding companies 控股公司欠款
]L]T>~X` amount due from local banks 存放本港银行同业的款项
}:^X X0:FK amount due to banks 银行同业的存款
.HD ebi amount due to banks abroad 海外银行同业的存款
$~ o3}&az amount due to holding companies 控股公司存款
lm &^tjx amount due to local banks 本港银行同业的存款
BD4"pcr amount due to outport banks 外埠银行同业的存款
It\BbG= amount for note issue 发行纸币的款额
cUM_ncYOP amount of bond 担保契据的款额
#Y: ~UVV amount of consideration 代价款额
yA0Y
14\* amount of contribution 供款数额
7 s-`QdWX amount of indebtedness 负债款额
yTj p- amount of principal of the loan 贷款本金额
8!6<p[_ amount of rates chargeable 应征差饷数额
VVN #
$ amount of share capital 股本额
|$ w0+bV* amount of sums assured 承保款额
y3AL) amount of variation 变动幅度
|w,^"j2R amount of vote 拨款数额
a[JZ5D amount payable 应付款额
?:JdRnH \ amount receivable 应收款额
nO:HB.&@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8tC + lc analysis 分析
=%)}) ancillary risk 附属风险
gpsrw>nw annual account 周年帐目；周年帐目报表；年度决算；年结
gm}C\q9 annual accounting date 年结日期
n4XMN\:g{ annual allowance 每年免税额；年积金；年度津贴；年津
o:f|zf>
i< annual balance 年度余额
: (RL8 annual disposable income 每年可动用收入
vnF g%M! annual estimates 周年预算
&LwJ'h +nd annual fee 年费
Do(P dF6A annual general meeting 周年大会
M Yu?&}%^ annual growth rate 年增率；每年增长率
myffYK, annual long-term supplement 长期个案每年补助金
&7lk2Q\ annual pensionable emolument 可供计算退休金的年薪
0rGj|@+; annual report 年报
AwA1&mh Annual Report on the Consumer Price Index 《消费物价指数年报》
e$x4Ux7*" annual return 周年报表；周年申报表；每年报税表格
@ >
cdHv Annual Return Rules 《周年报表规则》
d7\k gh annual review of consumer prices 每年消费物价回顾
/S/tE annual roll-forward basis 逐年延展方式
N.k+AQb annual salary 年薪
\}n !yYh( annual statement 年度报表；年度决算表
zmdWVFV v Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
fWqv3nY^ annuitant 年金受益人
<)=3XEcb annuity 年金
]kzv8# annuity contract 年金合约
Cd$dn HVh annuity on human life 人寿年金
G!-7ic_4 antecedent debt 先前的债项
p`p g5R ante-dated cheque 倒填日期支票
cYE./1D a anticipated expenditure 预期开支
;,()wH anticipated net profit 预期纯利
\=$EmH F anticipated revenue 预期收入
t@l(xns V anti-inflation measure 反通货膨胀措施
qZ `n Zi anti-inflationary stance 反通货膨胀立场
d%S=$}o apparent deficit 表面赤字
cA2^5'$$ apparent financial solvency 表面偿债能力
Qd 9-u)L< apparent partner 表面合伙人
z +y;y&P application for personal assessment 个人入息课税申请书
>Iu]T{QNO application of fund 资金应用
EY,;e\7O, application to release as liquidator and to destruct the books of accounts and documents
/h1dm, 申请免除清盘人职务及毁灭帐簿与文件
TXZ(mj? appointed actuary 委任精算师
pE$|2v appointed auditor 委任核数师；委任审计师
$,xtif0 appointed trustee 委任的受托人
c,+L + appointer 委任人
82G lbd) apportioned pro rata 按比例分摊
a!TBk=P apportionment 分配；分摊
OL,/-;z6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{QIS411 apportionment formula 分摊方程式
YlZYS'_ apportionment of estate duty 遗产税的分摊
u=_bM2;~Z appraisal 估价；评估
,6S_&<{ appreciable growth 可观增长
[q0_7 appreciable impact 显着影响
`@ VM<av appreciable increase 可观增长
~%cSckE appreciation 增值；升值
z v L>(R appreciation against other currencies 相对其他货币升值
Zj%B7s1A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s9j u/+fv appreciation tax 增值税
Q #yu( appropriation 拨款；拨用；拨付
s0~05{ appropriation account 拨款帐目
B,BOzpb( Appropriation Bill 拨款法案
!mpMa]G3 appropriation-in-aid system 补助拨款办法
1kz9>;Ud6 approved assets 核准资产
=8$(i[;6w approved basket stock 认可一篮子证券
Z`SWZ < approved budget 核准预算
!q7;{/QM6 approved charitable donation 认可慈善捐款
wHB Hkz approved charitable institution 认可慈善机构
J]kP` approved currency 核准货币；认可货币
k"3Z@Px: approved estimates 核准预算
ShEaL&'J approved estimates of expenditure 核准开支预算
P sF- 9&_ approved overseas insurer 核准海外保险人
r? Zy-yQ approved overseas trust company 核准海外信托公司
Allt]P> approved pooled investment fund 核准汇集投资基金
qb>|n 1F_ approved provident fund scheme 认可公积金计划
V8 KTNt% approved provision 核准拨款
pAU fG^v approved redeemable share 核准可赎回股份
'NG^HLD/ approved regional stock 认可地区性证券
Kd ryl approved retirement scheme 认可退休金计划
0,"n-5Im approved subordinated loan 核准附属贷款
P0`>{!r6@ arbitrage 套戥；套汇；套利
OTNZ!U/)j arbitrageur 套戥者；套汇者
d
@^o/w8 arbitrary amount 临时款项
&dwI8@& arrangement 措施；安排；协定
e@2E0u4
arrears 欠款
K&\BwBU arrears of pay 欠付薪酬
N$ qNe'b arrears of revenue 逾期未收税款；逾期未收的帐项
( TbB?X} articles of association 组织章程；组织细则；组织章程细则
P&-D0T_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
t`Y1.]@U ascertainment of profit 确定利润
C,VqT6E< "Asia Clear" “亚洲结算系统”
Y|x6g(b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yv8dfl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~' Qpf 8) Asian Development Fund [ADF] 亚洲发展基金
l b1sV Asian dollar bond 亚洲美元债券
r=P $iG'& Asian dollar market 亚洲美元市场
NBbY## w0 Asian dollar rate 亚洲美元利率
8Jib|#! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2'O!~8U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)l[7;ZIw$ asked price 沽盘；喊价；索价；卖方报价
1Hk<_no5 assessable income 应评税入息
2U+z~ assessable loss 应评税亏损
-f |+ assessable profit 应评税利润
W O \lny! assessable value 应评税值
u {E^<fW] assessed profit 估定利润
p Yi= q assessed value 经评估价值
jQK2<-HZ3 assessment 评税；评定；估价；评税单
\3y=0 assessment number 评税编号；估价编号
9q0,K" x) assessment of additional tax 补加税评税
/O(; ~1B assessment of performance 业绩评估；实绩评价
(J, Oh Assessor 评税主任
]B[/sqf asset price bubbles 资产价格泡沫
?GMeA}j
asset-backed securities 具资产保证的证券
]a%\Q 2[c assets accretion 资产增值
)/N Xh' assets and liabilities 资产与负债
+G =C~X assets betterment statement 资产递增表；资产改进表
y
4,T assets lending 实物放款；有抵押贷款
u):Rw assets of the company passing on the death 死者去世时转移的公司资产
L+0N@`nRF assets pledged as security for liabilities 用作负债抵押的资产
1r-,V X7 assets portfolio 资产投资组合
BS<>gA
R;/ assets price 资产价格
hoD[wAC assets quality 资产质素
dE9aE# o assets realization 资产变现
cdU
> iB, assets refinancing arrangement 资产再集资安排
hwol7B> assets securitization 资产证券化
@1qUC"Mg assets situated outside Hong Kong 在香港以外地方的资产
MgK(gL/&[ assets stripping 削减资产；拆卖资产
s)&R W#:X assets value 资产值
aid)q&AcQ assignee 承让人
*.;}OX^X assignment 转让；转让书；转让契
#<V'gE assignment of interest 权益转让
^MWW,` assignment of letters patent and trade mark 专利证书及商标转让
cB])A57< assignment of property 物业转让；物业转让书
pcxl2I assignment right 转让权
>5@ 0lYhH assignor 转让人
T.Y4L associate 有联系的人；有关连人士；相联者；合伙人；联系人
ABYW 1K= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kU9AfAe associate member 附属会员
U>M>FZ associated body corporate 相联法人团体
FU v)<rK associated company 相联公司；联属公司
Z Y O/'YW associated corporation 相联法团
; >hPHx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E":":AC# 公认会计师公会〔英国〕
/)<7 $ Association of Futures Exchange Brokers 香港期货经纪协会
O7_NX fh| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
UtW3KvJ#= association of underwriters 承保人组织
i~PZvxt assumption of control 接管
Q^5 t]HKn assurance 担保；保险；转易；转易书
Y?SJQhN6W assurance of interest 权益的转易
KqIe8bi^G at 19XX price 按一九ＸＸ年价格计算
9!OCilG at a discount 按赔价计算；按贴水价格计算；打折扣
9*Mg<P " at a premium 按溢价计算；按升水价格计算
I)4|?tb ? at call 通知付款；按通知
f Hp#Gi3Lz at constant market price 按固定市价计算
Mh B=+S[@ at constant price 按固定价格计算
j:<T<8 .o at cost 按成本计算
*} 4;1OVT at current market price 按当时市价计算；按现时市价计算
2F)OyE at current price 按当时价格计算；按现时价格计算
$ R}iL at factor cost 按要素成本计算；按生产要素成本计算
SxQDqoA~ at money-of-the-day price 按付款当日价格计算
WQ`P^5e at or better 按指定或较佳价位〔买卖指令〕
*>H'@gS at par 按面值计算；平价
.TU15AAc at sight 见票即付
5N }|VGN at the close 按收市盘
L.&Vi"M <@ at the opening 按开市盘
H0Xda.Y( attestation 见证；见证条款
<^$b1 <@ at-the-money option 平价期权
9 CSz<[ attorney 受权人；受托代表人
3 JO: n6 attornment 新拥有人承认书
]o[HH_`s@ attributable profit 可归属利润
Z?[J_[ZtR3 attributable share value 可归属股份价值
G` K7P`m Auckland Stock Exchange 奥克兰证券交易所
q:eAL'OkM auction 拍卖
ol>=tk 8} auctioneer 拍卖商
_C\
d^a ( audit 审计；核数
lw lW.C Audit Commission 审计署
bJ[1'Es ` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
R5~ m"bE 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〕
U}5K Ai 9Z audit review 帐目审查
$ O>MV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Qx#)c%v \\ audited account 审计帐目；经审计的帐目
C!A_P Q2y audited annual account 经审计的周年帐目
#_5+kBA+>' audited balance sheet 经审计的资产负债表
*Fs^T^ ?r auditor 核数师；核数主任；审计师
4 df1)<}U- auditor's certificate 核数师证明书；审计师证明书
{uG_)G Fr0 auditor's report 核数师报告；审计师报告
Yf9L ~K Aussie bond 澳元债券
79fg%cSb austerity budget 紧缩预算
iSax-Mc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a_x6 v* Australia All Ordinaries Index 澳洲所有普通股票指数
r-uI FhV^ Australian Dollar [AUD] 澳元
;W"[,#2TM Australian Options Market 澳大利亚期权市场
IT "jtV Australian Securities Commission 澳洲证券事务监察委员会
@5ybBh] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[O' p&j@ Australian Stock Exchange 澳大利亚证券交易所
w, wt<@} Austrian Schilling [ATS] 奥地利先令
C <)&qx3 authentication 认证；鉴证
p*,mwKN: authority to purchase 委托购买证；委购书
2HNS|GHb& authorization 认可；核准；授权；授权书
EtG)2) authorization by direction 指示授权
gA*zFhGVS7 authorization by instruction 指令授权
w[_Uv4M authorization by warrant 令状授权
. 42OS V authorization of unit trust 单位信托的认可
e76)z; ' authorized agent 指定代理人
mUw ,q;{ authorized capital 法定资本
W_EN4p~J authorized clerk 出市员
NI)n f;C authorized dealer 认可交易商
ZvJx01F{ authorized financial institution 认可财务机构
.?TVBbc%5 authorized fund 认可基金
Ws@ s(5r authorized fund house 获授权的基金公司；认可基金公司
wz=I+IN: authorized institution 认可机构
8a {g EZT, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vY koh/(/u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\~>#<@h authorized insurer 获授权保险人；获认可承保人
^S @b* authorized investment 特准投资项目
im"v75 tc authorized person 获授权人
AnQRSB ( authorized representative 获授权代表
)1ciO+_ authorized share capital 法定股本
BVDo5^&W automated quotation system 自动报价系统
}^t?v*kcA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Rz<fz"/2< 自动交易系统〔香港期货交易所有限公司〕
+X%yF{^m( automatic adjustment mechanism 自动调整机制
$I%]jAh6 automatic adjustment system 自动调整系统
Y`v&YcX; Automatic Clearing House 自动票据交换所
2 Qy&V/E ? automatic exchange rates accumulation system 自动化汇率累集系统
.'M]cN ~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
f32n O automatic teller machine [ATM] 自动柜员机
FrS>.!OFn autopay 自动转帐
z!tHn# available assets 可用资产
(msJ:SG available fiscal reserve 现存财政储备
"A7tb39* available profit 可用利润
{fWZ n Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
wS GUNP9 average 平均；平均数；海损
!Iqyt. . average basic salary 平均基本薪金
OLq/OO, w average consumer expenditure 平均消费开支；一般消费开支
LdcP0G\"VG average cost 平均成本
q%l<Hw6{z average cost of land production 增辟土地平均成本
g"xZ{k_3 average daily turnover 平均每日成交额
ugz1R+f_4{ average daily wage rate 平均每日工资率
ouuj d~b+ average expenditure pattern 平均开支模式
^(y4]yZ average growth rate 平均增长率
]M.ufbg uq average net fixed assets 固定资产平均净值
zPn8>J<.0Q average of relatives 相对价格平均数
};|'8'5 average price 平均价格
\|k U{d0 average propensity to consume 平均消费倾向；一般消费倾向
(q
utgnW average propensity to save 平均储蓄倾向；一般储蓄倾向
1mf_1 spB average rate 平均率
-<.>jX average revenue 平均收入；平均收益
!HFwQGP.Y average stock 平均库存；平均存货
XS>4efCJ average yearly rent 平均年租
x9a0J1Nb-h avoidance of double taxation 避免双重课税
*<KY ^; avoidance of tax 避税
