A:
~.U \Y A share Ａ股；甲类股份
06.8 m;{N abatement of tax 减税；减扣免税额
_<c}iZv@ ABN AMRO Bank N.V. 荷兰银行
+/mCYI above-the-line expenditure 线上项目支出；经常预算支出
Mz Kl=G above-the-line receipt 线上项目收入；经常预算收入
`uusUw-Gf ABSA Asia Limited 南非联合亚洲有限公司
D^F=:-l
m absolute change 绝对数值变更
2Y[n absolute expenditure 实际开支
a x;<idC} absolute guideline figure 绝对准则数字
x]%,?Vd? absolute interest 绝对权益
|)%H_TXTy absolute order of discharge 绝对破产解除令
KY%qzq,n absolute profit margin 绝对利润幅度
M($GZ~ b%A absolute value 实值；绝对值
@t$yg$Q?[ absolutely vested interest 绝对既得权益
wnXU = absorbed cost 已吸收成本；已分摊成本
ttlMZLX{TJ absorption 吸收；分摊；合并
FrLv%tK| absorption rate 吸收率；摊配率；分摊率
*L*{FnsV ACB Finance Limited 亚洲商业财务有限公司
i7 YUyU acceptable form of reciprocity 合理的互惠条件
ObreDv^, acceptable rate 适当利率；适当汇率
r #w 7qEtD acceptance agreement 承兑协议
I*cb\eU8Y acceptance for honour 参加承兑
KE5>O 1 acceptor 承兑人；接受人；受票人
DOkuT/+ acceptor for honour 参加承兑人
T4ugG?B* accident insurance 意外保险
ZzR0k Accident Insurance Association of Hong Kong 香港意外保险公会
p g_H' 0R accident insurance scheme 意外保险计划
q?]KZ_a accident year basis 意外年度基准
(47la$CR accommodation 通融；贷款
\xC#Zs[< accommodation bill 通融票据；空头票据
r[7*1'. p accommodation party 汇票代发人
P;'ZdZ(SLu account balance 帐户余额；帐户结余
N;>s|ET account book 帐簿
(./Iq#@S account collected in advance 预收款项
4,Uqcw?!F' account current book 往来帐簿
r5(efTgAd+ account of after-acquired property 事后取得的财产报告
V;J3lV< account of defaulter 拖欠帐目
JlRNJ#h > account payable 应付帐款
"<)Jso| account payee only [A/C payee only] 只可转帐；存入收款人帐户
o :4#Ak S account receivable 应收帐款
pbWjTI $ account receivable report 应收帐款报表
ty%,T.@e account statement 结单；帐单；会计财务报表
\ZE=WvnhZ account title 帐户名称；会计科目
`@:TS)6X0 accountant's report 会计师报告
M&9urOa` Accountant's Report Rules 会计师报告规则
}:J-o accounting and auditing procedure 会计与审计程序；会计与核数程序
4mX?PKvbn Accounting Arrangements 《会计安排》
7<B- 2g accounting basis 会计基础
"d}ey= $h4 accounting by Official Receiver 破产管理署署长呈交的帐目
~>~qA0m"m Accounting Circular 《会计通告》
^7;s4q accounting class 会计类别
:B7U),T accounting date 记帐日期；会计结算日期
a=9Q wEZ accounting for money 款项核算
m] -cRf)9 Accounting Officer 会计主任
p_EM/jI, accounting period 会计报告期；会计期
SdnO#J}{ accounting policy 会计政策；会计方针
e VQ-? DK accounting practice 会计惯例
/?z3*x accounting principle 会计准则
AA=eWg accounting record 会计记录
~0?B accounting report 会计报告
AU Ip
vd
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/J &DYxl": Accounting Society of China 中国会计学会
DpT$19 Q+ accounting statement 会计报表
^7=7V0>,: accounting system 会计制度；会计系统
\W=
qqE] accounting transaction 会计事项；帐务交易
fd>&RbUp accounting treatment 会计处理
)t\aB_ = accounting year 会计年度
@A*>lUo accretion 增值；添加
vE GI accrual 应计项目；应累算数目
)%n $_N n accrual basis 应计制；权责发生制
j},i=v accrual basis accounting 应计制会计；权责发生制会计
A&WC})H5 accrue 应累算；应计
39F
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\[*q~95$v accrued charges 应计费用
.|s,':hA accrued cumulative preference share dividend 应累算的累积优先股股息
&CN(PZv accrued expenses 应累算费用
+PKsiUJ| accrued interest payable 应付利息；应计未付利息
fz2}M :u accrued interest receivable 应收利息；应计未收利息
S3E5^n\\ accrued right 累算权益
'!,(G3 accruing profit 应累算的利润
8~TKiR5 accumulated fiscal reserve 累积财政储备
$z 5kA9 accumulated profit 累积利润；滚存溢利
C4|OsC7J accumulated reserve 累积储备
K( d+t\ca accumulation of surplus income 累积收益盈余
$ b53~ acquired assets 既得资产
pv-c>8Wb6 acquisition 收购；购置；取得
urCTP.F acquisition cost 购置成本
?.H]Y&XF acquisition expenses 购置费用
kOq8zYU| acquisition of 100% interest 收购全部股权
\^RKb-6n acquisition of control 取得控制权
oDi+\0 acquisition of fixed assets 购置固定资产
',LC!^:~Nw acquisition of shell “买壳”
f# w
u~*c acquisition price 收购价
eR6vO5to act of God 天灾
(+ /d*4 acting partner 执事合伙人
}N$f=:iI active market 买卖活跃的市场；交投畅旺的市场；旺市
`<M>"~W active partner 积极参与的合伙人
\[^!
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2+~gZxHq actual circulation 实际流通
V'MY+# actual cost 实际成本
%2g<zdab actual expenditure 实际开支；实际支出
9|v%bO actual income 实际入息；实际收入；实际收益
|5X[/Q*K`W actual market 现货市场
W\;|mEEu actual price 现货价；实际价格
IAq
o(Qm actual profit 实际利润
yO!M$aOn/ actual quotation 实盘；实际价位；实际报价
a_?b < actual year basis 按实际年度计算
gTU5r4xm~ actuals 实货
\x]\W#C actuarial investigation 精算调查
*h3i AcM8 actuarial principle 精算原则
G'PZ=+!XO/ actuarial report 精算师报告
`M 'tuQ
M Actuarial Society of Hong Kong 香港精算学会
ar}-~~h 5 actuarial valuation 精算师估值
`8RKpZv& actuary 精算师
1# z@D ( ad referendum agreement 暂定协议；有待覆核的协定
ugE!EEy [^ ad valorem duty 从价税；按值征税
f86Z #% ad valorem duty system 从价税制
[Z #Sj=z ad valorem fee 从价费
!Hl] & ad valorem tariff 从价关税
B%MdJ D> additional allowance 额外免税额
xy"'8uRi additional amount for unexpired risk 未过期风险的额外款额
IM/xBP additional assessable profit 补加应评税利润
m|c [C\)By additional assessment 补加评税
#u8#<
,w additional commitment 额外承担
Y_!+Y<x7v additional commitment vote 额外承担拨款
C c: <F_UI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*vuI'EbM additional dependent parent allowance 供养父母额外免税额
[YHtBM:y additional provision 额外拨款
,qv\Y] additional stamp duty 附加印花税
6kdbbGO- additional tax 补加税罚款；补加税款
liH#=C8l*% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9 i/
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AD?XJ3 adjudicated bankrupt 裁定破产人
QSY>8P adjudication fee 裁定费；评定印花税额手续费；评估契据费
# fns3=/ H adjudication of bankruptcy 裁定破产；宣告破产
P~ =yT W adjudication of insolvency 裁定无力偿还债务
%'2.9dB adjusted actual 经调整的实数；调整后的实数
-$[&{ .B. adjusted current assets 经调整的流动资产；调整后的流动资产
WGUw`sc\ adjusted figure 经调整的数字；调整后的数额
L6 {gwoZf3 adjusted liabilities 经调整的负债；调整后的负债
6WG g_x?3 adjusted loss 经调整的亏损；调整后的亏损
P@vUQ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
7_76X)gIV adjusted profit 经调整的利润；调整后的利润
%
_ E?3 adjusted surplus 经调整的盈余额；调整后的盈余额
SM4`Hys;p adjusted value 经调整的价值；调整后的价值
~h; adjustment 调整；修订；理算〔保险〕
rpm \ !O adjustment centre 调剂中心
&|#[.ti1 adjustment lag 调整过程的时间差距；调整时差
Y'i yfn k adjustment mechanism 调整机制
52tc|j6~# adjustment of loss 亏损调整
rMbq_5} adjustment process 调整过程；调整程序
VYkh@j adjustment range 调整幅度
i l@>b administered exchange rate 受管制汇率
Fw\Z[nh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u*)/e9C administration expenses 行政费用
W
wPzm?30 administration fee 手续费；行政费
ge
GhM>G administration in bankruptcy 破产管理
;6[6~L%K} administration order 遗产管理令
NOXP}M administrator 管理人；遗产管理人
jL"V0M]c administrator of the estate 遗产管理人
5bu W\_G) admission of debt 债项承认书
P7XZ|Td4* admission of proof 接纳债权证明
tSJ# advance 放贷款项；垫付款项；预支款项；预付款项
4F#H$`:[ advance account 暂支帐目；预付款帐户
eb\S pdM6 advance compensation 预付补偿金
6Qt(Yu*s advance from shareholder 股东垫款
%0C [v7\ advance pending reimbursement 预支以待日后付还
? `Yu~a{ advanced economy 先进经济体系
K!&W} _@l advancement 预付；预付财产
[StnKQ?"wz advances warrant 垫款令
1 ~L;S advancing 贷出
qs ep9z. adverse balance 逆差
0@-4.I Hl adverse exchange 逆汇
bt) C+|i advertisement addressed to shareholders 在报章刊登的致股东通告
zY_J7,0g advice for collection 托收通知书
8O'bCBhv advice of drawing 提款通知书；汇票通知书
`5?0y XK advice of payment 付款通知
E .Xp\Dm71 Advisory Committee [Securities and Futures Commission]
vu*e*b$} 谘询委员会〔证券及期货事务监察委员会〕
vY m:V:7Y2 Advisory Committee on Diversification 经济多元化谘询委员会
\+R %KA/F affidavit 誓章；遗产申报誓章
H%vfRl3rB affidavit of no receipt 述明无收款的誓章
X+XDfEt:Q affiliate 联号；联营公司；附属公司
uS`} affiliated company 附属公司；联号；联营公司
@Z
==B%` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r{R<J?Y affordability 负担能力
Z &Ob,Ru African Development Bank [AfDB] 非洲开发银行
)Ri! after-acquired property 事后取得的财产
}S u j=oFp after-hours dealing 市后交易
,6;n[p"h|r after-tax profit 税后盈利；税后利润；税后溢利
V
,p~,rC agency agreement 代理协议
w<`0D)mQ agency expenses 代理机构的开支
6T$=(I <4 agency fee 代理费
mBErU6?X,A Agency Law 《代理法》
t8-Nli*O agent 代理人；承销人
j J {F0o agent of company 公司代理人
x*vD^1"'P agent's fee 代理人费；经纪费
&<e18L 7a aggregate 总计；总数；总体数字
DH?n~qKpC aggregate amount 总款额；总额
*0>`XK$mWo aggregate assets and liabilities 总体资产与负债
n> , :*5"G aggregate at constant price 按固定价格计算的总体数字
5,gT|4|B\g aggregate demand 总需求
,6{z aggregate gross position 总持仓量
Fa>f'VXx aggregate limit 总限额
}eVDe(7_ aggregate of salaries tax 合计薪俸税
P6GTgQ<'BA aggregate performance 总体表现；总体业绩
i6V$ m hL aggregate supply 总体供应
qI uo8o} aggregate surplus 总盈余
FXBmatBck aggregate total 整体总额
v<v;Z R) aggregate value 总值；合计价值
"yw{A%J aggregated basis 合计基准
Z (6.e8fK aggregated net chargeable income 合计应课税入息实额
s8,YQ5- aggregation 合并计算；合计；总和
&5-1Cd E aggregation of incomes of husband and wife 夫妇入息合并计算
4JK6<Pk aggregation of property 财产的总和
/FN:yCf agio 差价；贴水
7N 0Bj! 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》
Ij(<(y{?Q1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
IaeO0\
4E 《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》
q #3T
L< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$Xwk8< 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
S} UYkns* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W\>O$IX^e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[ ojL9.6 agreement for a settlement 授产协议
F\N0<o agreement for assignment 转让协议
t/t6o& agreement for sale 售卖协议；买卖协议
IQ<G . agreement for sale and purchase 买卖协议
vy~6]hH agreement for the payment of interest 支付利息协议
.fzyA5@l agreement for the repayment of money 还款协议
x ,^-a agreement of reinsurance 再保险协议
R_G2C@y* Agricultural Bank of China 中国农业银行
W\Pd:t air passenger departure tax 飞机乘客离境税
y<6Sl6l* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<2]h$53y! airport tax 机场税
'|]}f }Go alcohol duty 酒精税
R8[VD iM6E alienation 让与；让渡；转让
i{E QjZ alimony 生活费；赡养费
E?+~S M1~ All Ordinaries Index [AOI] 所有普通股指数
1L::Qu%E all risks 全险；综合险
U=JK All Sales Record for Stock Market 《股票市场成交报告》
Kq")|9=d Allied Capital Resources Limited 新联财务有限公司
CfW#Wk:8J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
dsw^$R} allocation letter 拨款信件
O83J[YuzjN allocation of fund 分配款项；预留款项
#6c, _! allocation of profit 利润分配；溢利分配
Pa{DB?P allocation warrant 拨款令
&5K3AL allotment 分配；配股
]7 <$1ta allotment notice 股份配售通知；配股通知
?:/J8s
[O allotment of shares 股份分配
d i_UJ~ allowable 可获宽免；免税的
>A D!)&c allowable business loss 可扣除的营业亏损
huv| l6 allowable expenses 可扣税的支出
yI 8 O# allowance 免税额；津贴；备抵；准备金
hvTc( 0;mB allowance for debts 债项的免税额
!KXcg 9e allowance for depreciation by wear and tear 耗损折旧免税额
H9jlp.F allowance for funeral expenses 殡殓费的免税额
i +@avoW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}2LG9B% allowance for repairs and outgoings 修葺及支出方面的免税额
HAE$Np|>a allowance to debtor 给债务人的津贴
=?Ry ,^=b alteration of capital 资本更改
LiHJm - alternate trustee 候补受托人
_K?v^oM# amalgamation 合并
pqs!kSJ V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:@ &e~QP( ambit of charges 征税范围；收费范围
+xIVlH9`Q amended valuation 经修订的估值
*8qRdI9 American Commodities Exchange 美国商品交易所
~uY5~Qs9G American Express Bank Limited 美国运通银行
1y [~xxgE American Stock Exchange 美国证券交易所
}6LcimQyK amortization 摊销
"
AvEo amount due from banks 存放银行同业的款项
~Fv z&dO amount due from banks abroad 存放海外银行同业的款项
wIRU!lIF9 amount due from holding companies 控股公司欠款
0KExB{ K amount due from local banks 存放本港银行同业的款项
XU"G amount due to banks 银行同业的存款
S~ckIN] amount due to banks abroad 海外银行同业的存款
I@N/Y{y# amount due to holding companies 控股公司存款
{>9<H]cSP amount due to local banks 本港银行同业的存款
.vmCKZ amount due to outport banks 外埠银行同业的存款
qtVgjT2#H amount for note issue 发行纸币的款额
}6u}?>S amount of bond 担保契据的款额
D _F1 <q amount of consideration 代价款额
q\P{h ij amount of contribution 供款数额
~]%re9jG W amount of indebtedness 负债款额
qu1! KS amount of principal of the loan 贷款本金额
7zQGuGo( amount of rates chargeable 应征差饷数额
s#8}&2#l amount of share capital 股本额
w'i+WEU>l amount of sums assured 承保款额
p& XuNk amount of variation 变动幅度
(8S+-k? amount of vote 拨款数额
T;kh+ i amount payable 应付款额
qoQ,3 &< amount receivable 应收款额
KdlUa^}D Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j*VYUM@y1\ analysis 分析
G^P9_Sw]d3 ancillary risk 附属风险
q2Gm8>F1y. annual account 周年帐目；周年帐目报表；年度决算；年结
AA|G &&1y
annual accounting date 年结日期
S2I{?y&K annual allowance 每年免税额；年积金；年度津贴；年津
hNcEB SQ annual balance 年度余额
l
Hu8ADva annual disposable income 每年可动用收入
X|TGM annual estimates 周年预算
t]t(/x# annual fee 年费
?6[u\V annual general meeting 周年大会
^7kYG7/ annual growth rate 年增率；每年增长率
yaC_r- %U& annual long-term supplement 长期个案每年补助金
PVq y\i annual pensionable emolument 可供计算退休金的年薪
w(%$~]h annual report 年报
wuqB['3 Annual Report on the Consumer Price Index 《消费物价指数年报》
KmF+3g~#s annual return 周年报表；周年申报表；每年报税表格
z[+p N:47 Annual Return Rules 《周年报表规则》
&C/,~pJ1S annual review of consumer prices 每年消费物价回顾
dr=KoAIxy annual roll-forward basis 逐年延展方式
(a|Wq{`[ annual salary 年薪
AdF[>Wv annual statement 年度报表；年度决算表
hG/Z65`& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
w\a9A#v, annuitant 年金受益人
6~Zq annuity 年金
IrP 6 Rxh annuity contract 年金合约
W<H^V" ^ annuity on human life 人寿年金
uc;,JX!bN antecedent debt 先前的债项
JR /^Go$^ ante-dated cheque 倒填日期支票
D7N` %A8 anticipated expenditure 预期开支
75H5{#) anticipated net profit 预期纯利
L_ YY, anticipated revenue 预期收入
p~u11rH anti-inflation measure 反通货膨胀措施
h,Tsb:Q"M anti-inflationary stance 反通货膨胀立场
c:`&QDF apparent deficit 表面赤字
7G8 M+i3q/ apparent financial solvency 表面偿债能力
!7kca#,X apparent partner 表面合伙人
O7Awti-X
application for personal assessment 个人入息课税申请书
5zI I4ukn* application of fund 资金应用
Ll 6|Wh X application to release as liquidator and to destruct the books of accounts and documents
`ZAGseDd~ 申请免除清盘人职务及毁灭帐簿与文件
Y]1b3 9O appointed actuary 委任精算师
@GR| co appointed auditor 委任核数师；委任审计师
I'R hA\` appointed trustee 委任的受托人
yu62$ d appointer 委任人
}3mIj<I1; apportioned pro rata 按比例分摊
`_&7-;)i*\ apportionment 分配；分摊
yn5yQ; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"(#]H;!W apportionment formula 分摊方程式
fNaS?tV) apportionment of estate duty 遗产税的分摊
owc#RW9 7 appraisal 估价；评估
h Ap<$7 appreciable growth 可观增长
}Pe0zx.Ge appreciable impact 显着影响
~I)\d/7o appreciable increase 可观增长
KC{ HX? appreciation 增值；升值
t.oP]_mI appreciation against other currencies 相对其他货币升值
l Gr(GHn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"8Y4;lbN.q appreciation tax 增值税
0dgp< appropriation 拨款；拨用；拨付
u($y< Q )= appropriation account 拨款帐目
vL7 JzSU_ Appropriation Bill 拨款法案
OL|UOG appropriation-in-aid system 补助拨款办法
_(s|@UT# approved assets 核准资产
&iD X+*( approved basket stock 认可一篮子证券
[MKL>\U approved budget 核准预算
W[R o) approved charitable donation 认可慈善捐款
<M|k Oi approved charitable institution 认可慈善机构
n089tt=T E approved currency 核准货币；认可货币
xW\iME approved estimates 核准预算
3Vl?;~ :5 approved estimates of expenditure 核准开支预算
|};P"& approved overseas insurer 核准海外保险人
Fh4kd>1 D approved overseas trust company 核准海外信托公司
r4h4A w { approved pooled investment fund 核准汇集投资基金
EsU-Ckb_2: approved provident fund scheme 认可公积金计划
"?GA}e"R approved provision 核准拨款
4b B)t# approved redeemable share 核准可赎回股份
U l@y Xtj approved regional stock 认可地区性证券
195m0'zda approved retirement scheme 认可退休金计划
%P2GQS-N approved subordinated loan 核准附属贷款
|A#pG^ arbitrage 套戥；套汇；套利
0a??8?Q1G arbitrageur 套戥者；套汇者
ch}t++`l] arbitrary amount 临时款项
O! (M:. arrangement 措施；安排；协定
c3&;Y0SD arrears 欠款
d tw4cG arrears of pay 欠付薪酬
p ] V arrears of revenue 逾期未收税款；逾期未收的帐项
{f \/2k3 articles of association 组织章程；组织细则；组织章程细则
7Rf${Wv0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EencMi7J ascertainment of profit 确定利润
"RH pj3 si "Asia Clear" “亚洲结算系统”
%(IkU D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>M\3tB2C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w NlC2is Asian Development Fund [ADF] 亚洲发展基金
-l L(:drn Asian dollar bond 亚洲美元债券
=1noT)gC R Asian dollar market 亚洲美元市场
F/FUKXxx Asian dollar rate 亚洲美元利率
%- W3F5NK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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\j/ s:Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
dC$z q~q asked price 沽盘；喊价；索价；卖方报价
XrY\ot`,D assessable income 应评税入息
iX]Vk x assessable loss 应评税亏损
t%$> assessable profit 应评税利润
[=[ >1<L > assessable value 应评税值
a7+w)]r assessed profit 估定利润
qU(,q/l assessed value 经评估价值
O;zq(/,-l assessment 评税；评定；估价；评税单
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Xbmb8 assessment number 评税编号；估价编号
PHQ 7 assessment of additional tax 补加税评税
>A5*=@7bY? assessment of performance 业绩评估；实绩评价
73Zx`00 Assessor 评税主任
F ru&-T[ asset price bubbles 资产价格泡沫
Y -yozt asset-backed securities 具资产保证的证券
0m2%ucKw assets accretion 资产增值
e}f#dR+( assets and liabilities 资产与负债
W&g @o@wa assets betterment statement 资产递增表；资产改进表
k4N_ Pa$}\ assets lending 实物放款；有抵押贷款
%mqep5n( assets of the company passing on the death 死者去世时转移的公司资产
azhilUD8 assets pledged as security for liabilities 用作负债抵押的资产
M Ewa^ assets portfolio 资产投资组合
+56N}MAs assets price 资产价格
qLjLfJJ2 assets quality 资产质素
;H' ,PjU assets realization 资产变现
"A( D}~i assets refinancing arrangement 资产再集资安排
D02 'P{ assets securitization 资产证券化
1k)31GEQw assets situated outside Hong Kong 在香港以外地方的资产
Y0z)5),[U: assets stripping 削减资产；拆卖资产
Nq lU? assets value 资产值
g5& ZXA assignee 承让人
;*c8,I; assignment 转让；转让书；转让契
%LM2CgH
V assignment of interest 权益转让
wZUZ"Y}9 assignment of letters patent and trade mark 专利证书及商标转让
.8%&K0 assignment of property 物业转让；物业转让书
D6I-:{ws assignment right 转让权
(G6lr%d assignor 转让人
wiFA 3_\G 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
!We9T )e associate member 附属会员
*/_$' /q V associated body corporate 相联法人团体
/KTWBcs 7 associated company 相联公司；联属公司
(^HU| associated corporation 相联法团
=L\&} kz B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>rhqhmh;W" 公认会计师公会〔英国〕
+@^FUt=tq Association of Futures Exchange Brokers 香港期货经纪协会
-<6b[YA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
).32Im!;#R association of underwriters 承保人组织
2^X<n{0N) assumption of control 接管
Gh5 3 Pne assurance 担保；保险；转易；转易书
l NLa:j assurance of interest 权益的转易
*ZkOZ at 19XX price 按一九ＸＸ年价格计算
[]- <-TqJ at a discount 按赔价计算；按贴水价格计算；打折扣
2RU/oqmR at a premium 按溢价计算；按升水价格计算
5(>ux@[qI: at call 通知付款；按通知
csFLBP at constant market price 按固定市价计算
'WNq/z"X at constant price 按固定价格计算
5oe{i/#di at cost 按成本计算
/EW=OZ/ at current market price 按当时市价计算；按现时市价计算
03 n+kh at current price 按当时价格计算；按现时价格计算
/[qLf:rGI at factor cost 按要素成本计算；按生产要素成本计算
W5uC5C*,l at money-of-the-day price 按付款当日价格计算
-]Ny-[P at or better 按指定或较佳价位〔买卖指令〕
3:aj8F2 at par 按面值计算；平价
E{'Y>g B6 at sight 见票即付
jL{k! V`s at the close 按收市盘
~}_S]^br at the opening 按开市盘
0}` 0!Kv attestation 见证；见证条款
Y1;jRIOA at-the-money option 平价期权
nGM;|6x"8| attorney 受权人；受托代表人
mKLWz1GZ attornment 新拥有人承认书
~bq w !rz attributable profit 可归属利润
,`8:@<e attributable share value 可归属股份价值
* EPJeblAV Auckland Stock Exchange 奥克兰证券交易所
gg.lajX auction 拍卖
t=\
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Jz]OWb * audit 审计；核数
F@KtRUxE Audit Commission 审计署
}ww`Y&# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"H9q%S,FH 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〕
w!b;.l audit review 帐目审查
b%h.>ij? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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YT2k audited account 审计帐目；经审计的帐目
EeQ2 \'t audited annual account 经审计的周年帐目
oT!i}TW?o audited balance sheet 经审计的资产负债表
kZ0z]Y auditor 核数师；核数主任；审计师
5,BvT>zFY auditor's certificate 核数师证明书；审计师证明书
X aaR>HljJ auditor's report 核数师报告；审计师报告
.7+"KP: Aussie bond 澳元债券
zhe~kI austerity budget 紧缩预算
JF'<"" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tqpSir Australia All Ordinaries Index 澳洲所有普通股票指数
&"=O!t2 Australian Dollar [AUD] 澳元
It]GlxMX Australian Options Market 澳大利亚期权市场
L/)eNZ Australian Securities Commission 澳洲证券事务监察委员会
ny0 ]Q@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
psuK\ s Australian Stock Exchange 澳大利亚证券交易所
w3;T ] R* Austrian Schilling [ATS] 奥地利先令
(/S6b authentication 认证；鉴证
}%c0EY' authority to purchase 委托购买证；委购书
@W=: r/ authorization 认可；核准；授权；授权书
B}@CtVWFz authorization by direction 指示授权
9fYof authorization by instruction 指令授权
+.v+Opp, authorization by warrant 令状授权
V"T5<HA9 authorization of unit trust 单位信托的认可
zhh6;>P authorized agent 指定代理人
8\+XtS authorized capital 法定资本
U^Iq]L authorized clerk 出市员
bV:MOj^ authorized dealer 认可交易商
L?(m5u~b authorized financial institution 认可财务机构
6&btAwvOHx authorized fund 认可基金
xv7nChB authorized fund house 获授权的基金公司；认可基金公司
^ Yo2 R authorized institution 认可机构
Mn*5oH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p3B_NsXVZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9 1ec^g authorized insurer 获授权保险人；获认可承保人
G{.A 5{ authorized investment 特准投资项目
zX8{( authorized person 获授权人
N::.o+1 authorized representative 获授权代表
?Hbi[YD authorized share capital 法定股本
F~3 &@TWi automated quotation system 自动报价系统
0C717 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5 HN,y 自动交易系统〔香港期货交易所有限公司〕
E6xWo)`%5s automatic adjustment mechanism 自动调整机制
ze uSk| O automatic adjustment system 自动调整系统
CYNpbv Automatic Clearing House 自动票据交换所
3Zqt IQY` automatic exchange rates accumulation system 自动化汇率累集系统
Q [bIkvr| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/?C6 oj1 automatic teller machine [ATM] 自动柜员机
Ws[d. El autopay 自动转帐
F5<GGEQb available assets 可用资产
PU%WpI.w available fiscal reserve 现存财政储备
&uJ7[m19z available profit 可用利润
yF 1^/y!@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cKAZWON8;v average 平均；平均数；海损
=e]Wt/AQ average basic salary 平均基本薪金
NAf u $7 average consumer expenditure 平均消费开支；一般消费开支
p+R8Mo;I average cost 平均成本
+e) RT< average cost of land production 增辟土地平均成本
R(HW 0@R@w average daily turnover 平均每日成交额
(ZEDDV2 average daily wage rate 平均每日工资率
tA9(N>[ * average expenditure pattern 平均开支模式
)h(yh50
B average growth rate 平均增长率
WR>2t&;E average net fixed assets 固定资产平均净值
?[q.1O average of relatives 相对价格平均数
I\ y>I?X average price 平均价格
3yIC@>&y(8 average propensity to consume 平均消费倾向；一般消费倾向
.:jfNp~jt average propensity to save 平均储蓄倾向；一般储蓄倾向
%i`YJ average rate 平均率
h>K%Ox R average revenue 平均收入；平均收益
As*59j kB average stock 平均库存；平均存货
wB W]w average yearly rent 平均年租
610hw376B avoidance of double taxation 避免双重课税
zXg/.z] avoidance of tax 避税
