A:
w6FV SU]sY A share Ａ股；甲类股份
p4M7BK:nf abatement of tax 减税；减扣免税额
!y syb ABN AMRO Bank N.V. 荷兰银行
{H[3[ above-the-line expenditure 线上项目支出；经常预算支出
"?SR+;Y:q above-the-line receipt 线上项目收入；经常预算收入
UV j1nom ABSA Asia Limited 南非联合亚洲有限公司
:Co+haW absolute change 绝对数值变更
3JcI} w absolute expenditure 实际开支
$1b x\
absolute guideline figure 绝对准则数字
->Bx>Y absolute interest 绝对权益
=]<JkWS k absolute order of discharge 绝对破产解除令
L$4nbOu\~ absolute profit margin 绝对利润幅度
\ bzT=^Z;2 absolute value 实值；绝对值
3P[u>xE absolutely vested interest 绝对既得权益
cu#s}* Ip absorbed cost 已吸收成本；已分摊成本
$G@ ^!( absorption 吸收；分摊；合并
7 1inHg absorption rate 吸收率；摊配率；分摊率
z1`z
k 0 ACB Finance Limited 亚洲商业财务有限公司
)*I%rN8b
acceptable form of reciprocity 合理的互惠条件
0f3C; u-q- acceptable rate 适当利率；适当汇率
ruTj#tWSo acceptance agreement 承兑协议
C8bv%9 acceptance for honour 参加承兑
DY 6ra% T acceptor 承兑人；接受人；受票人
(D
<o =Q acceptor for honour 参加承兑人
fS?fNtD6< accident insurance 意外保险
Od @< L Accident Insurance Association of Hong Kong 香港意外保险公会
&j_:VP accident insurance scheme 意外保险计划
#7yy7Y5 accident year basis 意外年度基准
SE<hZLd" accommodation 通融；贷款
8j<+ '
R accommodation bill 通融票据；空头票据
Qb~&a1&s# accommodation party 汇票代发人
Hg%8Q@ account balance 帐户余额；帐户结余
Y~+`F5xX< account book 帐簿
1?N$I}? account collected in advance 预收款项
F\( 7B# account current book 往来帐簿
;1[ Lwnm
account of after-acquired property 事后取得的财产报告
D>).^>| q account of defaulter 拖欠帐目
9HJA:k*k| account payable 应付帐款
8w]>SEGFs account payee only [A/C payee only] 只可转帐；存入收款人帐户
g{%2*{;i account receivable 应收帐款
DA -W =Cc account receivable report 应收帐款报表
O | zLD account statement 结单；帐单；会计财务报表
/a Hx'TG account title 帐户名称；会计科目
5'h Q6i8 accountant's report 会计师报告
wc7F45l4 Accountant's Report Rules 会计师报告规则
* zn=l+c accounting and auditing procedure 会计与审计程序；会计与核数程序
^t Y$pP A Accounting Arrangements 《会计安排》
96. Vm*/7 accounting basis 会计基础
2*1FW v accounting by Official Receiver 破产管理署署长呈交的帐目
D|rcSa.M Accounting Circular 《会计通告》
\QKr2 | accounting class 会计类别
kx _PMp c accounting date 记帐日期；会计结算日期
i1JWdHt accounting for money 款项核算
|nTZ/MXbw Accounting Officer 会计主任
dgsD~.((A accounting period 会计报告期；会计期
X* Dt<i};v accounting policy 会计政策；会计方针
gdVajOAu accounting practice 会计惯例
GtNGrJU accounting principle 会计准则
;V"(! 'd accounting record 会计记录
6q ]`??g. accounting report 会计报告
KIfR4,=Q|
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[H8QxJk Accounting Society of China 中国会计学会
I}{Xv#@o accounting statement 会计报表
p-1
\4 accounting system 会计制度；会计系统
#w:6<$ accounting transaction 会计事项；帐务交易
[ d~ 25 accounting treatment 会计处理
T24?1 accounting year 会计年度
J4;F k accretion 增值；添加
?=X_a{}/ accrual 应计项目；应累算数目
maopr$r accrual basis 应计制；权责发生制
&$
/}HND accrual basis accounting 应计制会计；权责发生制会计
z`Cq,Sz/ accrue 应累算；应计
1=X"|`<! accrued benefit 应累算利益
B{ + Ra accrued charges 应计费用
70&]nb6f accrued cumulative preference share dividend 应累算的累积优先股股息
] \_ T accrued expenses 应累算费用
en6oF PG accrued interest payable 应付利息；应计未付利息
L4,Ke accrued interest receivable 应收利息；应计未收利息
/n|`a1! accrued right 累算权益
' y9yx[P accruing profit 应累算的利润
Md4JaFA( accumulated fiscal reserve 累积财政储备
b!ea(D!: accumulated profit 累积利润；滚存溢利
6bW:&IPQ; accumulated reserve 累积储备
:$ " L;" accumulation of surplus income 累积收益盈余
@JL+xfz acquired assets 既得资产
Q4JvFy0' acquisition 收购；购置；取得
:n?K[f?LfY acquisition cost 购置成本
=P. m5e< acquisition expenses 购置费用
{Z=m5Dy} acquisition of 100% interest 收购全部股权
Cw_XLMY%V1 acquisition of control 取得控制权
_^)<d$R< acquisition of fixed assets 购置固定资产
H!NyM}jsr acquisition of shell “买壳”
E-_Q3^ acquisition price 收购价
/ kY|P Y act of God 天灾
&@MiR 8 acting partner 执事合伙人
c#6g[TE@ active market 买卖活跃的市场；交投畅旺的市场；旺市
*1 [v08?! active partner 积极参与的合伙人
G$"$k=[ active trading 交投活跃
'!6P y1i actual circulation 实际流通
L)LW5%.6 actual cost 实际成本
+#c3Y ;JP actual expenditure 实际开支；实际支出
*Tt*\ O actual income 实际入息；实际收入；实际收益
u< ,c actual market 现货市场
Q/ ,j v5 actual price 现货价；实际价格
79 svlq= actual profit 实际利润
Wqu][Wa[Z actual quotation 实盘；实际价位；实际报价
uKcwVEu actual year basis 按实际年度计算
uM^eoh_ actuals 实货
m% {4 actuarial investigation 精算调查
G} &{]w@ actuarial principle 精算原则
CK+GD "Z$ actuarial report 精算师报告
#*<*|AwoW| Actuarial Society of Hong Kong 香港精算学会
$ rh {f< actuarial valuation 精算师估值
NZyGC
Vh@ actuary 精算师
}(r%'(.6 ad referendum agreement 暂定协议；有待覆核的协定
DP D%8a)? ad valorem duty 从价税；按值征税
07_ym\N ad valorem duty system 从价税制
6DFF:wrm& ad valorem fee 从价费
% ;E/{ gO ad valorem tariff 从价关税
TFWx(}1 additional allowance 额外免税额
p(F}[bP additional amount for unexpired risk 未过期风险的额外款额
lo*)% fy additional assessable profit 补加应评税利润
(,gpR4O[ additional assessment 补加评税
L.uX additional commitment 额外承担
Qw ukhD7 additional commitment vote 额外承担拨款
&O '6va additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gqje]Zc< additional dependent parent allowance 供养父母额外免税额
lKMOsr@l additional provision 额外拨款
;: a>#{N additional stamp duty 附加印花税
E2s
lpo additional tax 补加税罚款；补加税款
]mN'Qoc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5;5D EMe adjudged bankrupt 被裁定破产
R N1q/H | adjudicated bankrupt 裁定破产人
Bw31h3yB adjudication fee 裁定费；评定印花税额手续费；评估契据费
rSUarfZ< adjudication of bankruptcy 裁定破产；宣告破产
]Fc<% wzp adjudication of insolvency 裁定无力偿还债务
G 1 r sd adjusted actual 经调整的实数；调整后的实数
N;9m&)@JR' adjusted current assets 经调整的流动资产；调整后的流动资产
93-UA.+g adjusted figure 经调整的数字；调整后的数额
) /kf adjusted liabilities 经调整的负债；调整后的负债
' {L5 3cH= adjusted loss 经调整的亏损；调整后的亏损
G $TLWfm
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
cu4&*{ adjusted profit 经调整的利润；调整后的利润
8X@ p?43 adjusted surplus 经调整的盈余额；调整后的盈余额
S0\;FmLIc adjusted value 经调整的价值；调整后的价值
7|I On5 adjustment 调整；修订；理算〔保险〕
E*ug.nxy adjustment centre 调剂中心
K 9ytot adjustment lag 调整过程的时间差距；调整时差
^
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nVF?.c adjustment of loss 亏损调整
RnN]m!"5 adjustment process 调整过程；调整程序
JM-spi o adjustment range 调整幅度
cY|?iEV s) administered exchange rate 受管制汇率
?mJNzHrq; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cuO)cj]@e administration expenses 行政费用
,&$+ {3 administration fee 手续费；行政费
WB2An7i@"{ administration in bankruptcy 破产管理
W)dQ yZ>J administration order 遗产管理令
ad "yo=%1 administrator 管理人；遗产管理人
ieN}Ajl2 administrator of the estate 遗产管理人
8IY n9<L admission of debt 债项承认书
Q`"gKBN1 admission of proof 接纳债权证明
QkXnXu advance 放贷款项；垫付款项；预支款项；预付款项
J6eF7 fa advance account 暂支帐目；预付款帐户
8\ ?7k advance compensation 预付补偿金
z+K -aj w advance from shareholder 股东垫款
.5ap9li] advance pending reimbursement 预支以待日后付还
B \U9F5 advanced economy 先进经济体系
wo($7'.@
advancement 预付；预付财产
TBN0u k advances warrant 垫款令
,GB~Cmc1<Q advancing 贷出
8E:8iNbF adverse balance 逆差
wN"j:G( adverse exchange 逆汇
G x ;U 3iV advertisement addressed to shareholders 在报章刊登的致股东通告
QxRT%;'Zh] advice for collection 托收通知书
\Kp!G1?_AY advice of drawing 提款通知书；汇票通知书
lWr{v\L' advice of payment 付款通知
$TON`+lB Advisory Committee [Securities and Futures Commission]
qB57w:J 谘询委员会〔证券及期货事务监察委员会〕
ra L!} Advisory Committee on Diversification 经济多元化谘询委员会
=.=4P~T& affidavit 誓章；遗产申报誓章
}Ut*Y* affidavit of no receipt 述明无收款的誓章
Lo^0VD!O affiliate 联号；联营公司；附属公司
|H`}w2U[j affiliated company 附属公司；联号；联营公司
" |?zQ?E affirmation [estate duty] 非宗教式宣誓〔遗产税〕
OOzk@j^ affordability 负担能力
v=kQ / h African Development Bank [AfDB] 非洲开发银行
-}u=tiNG after-acquired property 事后取得的财产
R?)M#^"W after-hours dealing 市后交易
L|hdV\
after-tax profit 税后盈利；税后利润；税后溢利
H ?Vo#/ agency agreement 代理协议
F-L!o8o agency expenses 代理机构的开支
k e'aSD agency fee 代理费
e6E{ l Agency Law 《代理法》
+gZg7]!Z agent 代理人；承销人
#k %$A}9 agent of company 公司代理人
&cDLSnR agent's fee 代理人费；经纪费
/5qeNjI+2 aggregate 总计；总数；总体数字
!~+"TI}_%w aggregate amount 总款额；总额
' R&Y pR aggregate assets and liabilities 总体资产与负债
X]^FHYjhS aggregate at constant price 按固定价格计算的总体数字
f tS^|%p aggregate demand 总需求
@>Y.s6a aggregate gross position 总持仓量
: +Na 8\d aggregate limit 总限额
DQC=f 8 aggregate of salaries tax 合计薪俸税
+Bg$]~ T aggregate performance 总体表现；总体业绩
Lnin;0~{ aggregate supply 总体供应
T r|B:)X aggregate surplus 总盈余
~HWH2g aggregate total 整体总额
({XB,Rm aggregate value 总值；合计价值
h<)YZ[;x aggregated basis 合计基准
O$F<x, aggregated net chargeable income 合计应课税入息实额
=Q\z*.5j. aggregation 合并计算；合计；总和
h(q,-')l_ aggregation of incomes of husband and wife 夫妇入息合并计算
z+ch-L^K4 aggregation of property 财产的总和
}V20~ hi agio 差价；贴水
c/:d$o - 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》
; DQ{6( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W7bA#p( 《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》
asDk@G cu Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{y5v"GR{YM 《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》
05
P#gs`< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Lp!4X1/|\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y nD_:ZK agreement for a settlement 授产协议
:c4iXK0_^? agreement for assignment 转让协议
%N jRD| agreement for sale 售卖协议；买卖协议
(OA-Mgyc agreement for sale and purchase 买卖协议
xF:}a:c@H agreement for the payment of interest 支付利息协议
= ttvC "4? agreement for the repayment of money 还款协议
G~z=,72 agreement of reinsurance 再保险协议
M]FA
y "E Agricultural Bank of China 中国农业银行
6Z09)}tZb air passenger departure tax 飞机乘客离境税
:% _*C09 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
> K|<h zZ airport tax 机场税
:Ma=P\J
W alcohol duty 酒精税
ORVFp]gG alienation 让与；让渡；转让
c[p> *FnP alimony 生活费；赡养费
>XTDN All Ordinaries Index [AOI] 所有普通股指数
,\YlDcl':0 all risks 全险；综合险
<+7]EwVcn^ All Sales Record for Stock Market 《股票市场成交报告》
BHmmvbM#Qm Allied Capital Resources Limited 新联财务有限公司
U
+c ?x2\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
UE:';(t allocation letter 拨款信件
|p4D!M+$7 allocation of fund 分配款项；预留款项
g8=j{]~C allocation of profit 利润分配；溢利分配
+JyD W%a:L allocation warrant 拨款令
OoW,mmthj> allotment 分配；配股
??\1eo2gB allotment notice 股份配售通知；配股通知
\fX0&l;T9\ allotment of shares 股份分配
K1S:P( S allowable 可获宽免；免税的
r;>2L' allowable business loss 可扣除的营业亏损
xIOYwVC allowable expenses 可扣税的支出
%A qt0e
allowance 免税额；津贴；备抵；准备金
:6}Z o allowance for debts 债项的免税额
Q9Tt3h2ga allowance for depreciation by wear and tear 耗损折旧免税额
= aO1uC|6C allowance for funeral expenses 殡殓费的免税额
mP!=&u fcU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
kGz0`8U Ru allowance for repairs and outgoings 修葺及支出方面的免税额
Ox | ? allowance to debtor 给债务人的津贴
!hMD>B2Z alteration of capital 资本更改
eo#2n8I>=1 alternate trustee 候补受托人
j {8 ;5 ?x amalgamation 合并
!?AgAsSmc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U?@ s`. ambit of charges 征税范围；收费范围
5|nT5oS amended valuation 经修订的估值
4q9 + a7@ American Commodities Exchange 美国商品交易所
Yz%A K p American Express Bank Limited 美国运通银行
c0 I;8z`b American Stock Exchange 美国证券交易所
%S`ygc}| amortization 摊销
e 8Ul^] amount due from banks 存放银行同业的款项
U z* 7J amount due from banks abroad 存放海外银行同业的款项
MNuBZnO amount due from holding companies 控股公司欠款
EgE% NY~ amount due from local banks 存放本港银行同业的款项
I{/}pr> amount due to banks 银行同业的存款
!6` pq amount due to banks abroad 海外银行同业的存款
n]%T>\gw amount due to holding companies 控股公司存款
4N b&(p amount due to local banks 本港银行同业的存款
"Y C5viX amount due to outport banks 外埠银行同业的存款
9$
VudE>; amount for note issue 发行纸币的款额
8;%F-? amount of bond 担保契据的款额
1<9=J` (H amount of consideration 代价款额
b0(bL_, amount of contribution 供款数额
sKg
IKYG}T amount of indebtedness 负债款额
Oax6_kmOj amount of principal of the loan 贷款本金额
pr=f6~Z-y amount of rates chargeable 应征差饷数额
A$JL"~R amount of share capital 股本额
.RazjXAY amount of sums assured 承保款额
iBqxz:PHN( amount of variation 变动幅度
c"wk_ # amount of vote 拨款数额
rtjUHhF amount payable 应付款额
0: 1[F!]'b amount receivable 应收款额
S17iYjy#8T Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EDDld6O, analysis 分析
;bYpMcH ancillary risk 附属风险
hL?"! annual account 周年帐目；周年帐目报表；年度决算；年结
q PveG1+25 annual accounting date 年结日期
~ERA annual allowance 每年免税额；年积金；年度津贴；年津
&06pUp
iS annual balance 年度余额
G5oB e6\C annual disposable income 每年可动用收入
bMA\_? annual estimates 周年预算
M?gc&2 Y annual fee 年费
<MQ TOz
oj annual general meeting 周年大会
w/1Os!p annual growth rate 年增率；每年增长率
R J+["[k annual long-term supplement 长期个案每年补助金
y/.I<5+Bu annual pensionable emolument 可供计算退休金的年薪
M#u~] ?hS annual report 年报
h ifC.guK Annual Report on the Consumer Price Index 《消费物价指数年报》
E"'4=_ annual return 周年报表；周年申报表；每年报税表格
(r9W[ Annual Return Rules 《周年报表规则》
J< vVsz+7: annual review of consumer prices 每年消费物价回顾
'kBq@> annual roll-forward basis 逐年延展方式
dzbFUDJ annual salary 年薪
af>^<q annual statement 年度报表；年度决算表
O0Pb"ou_h. 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
2 ophh/] annuitant 年金受益人
n40 & 4n annuity 年金
P\rA>ZY annuity contract 年金合约
F97HFt6{ annuity on human life 人寿年金
)c <X.4 antecedent debt 先前的债项
, hVDGif ante-dated cheque 倒填日期支票
v =]!Po&Q- anticipated expenditure 预期开支
/8O; Q~a anticipated net profit 预期纯利
"9 v4'" anticipated revenue 预期收入
]aZ3_<b anti-inflation measure 反通货膨胀措施
%wQE
lkB anti-inflationary stance 反通货膨胀立场
Gbwq rH+ apparent deficit 表面赤字
PAy/"R9DT- apparent financial solvency 表面偿债能力
Dk^T _7{ apparent partner 表面合伙人
WJ&a9]&C application for personal assessment 个人入息课税申请书
gucgNpX application of fund 资金应用
KsDovy< application to release as liquidator and to destruct the books of accounts and documents
PR2;+i3 申请免除清盘人职务及毁灭帐簿与文件
/cX%XZg appointed actuary 委任精算师
xt zjFfq appointed auditor 委任核数师；委任审计师
]r(&hqdR appointed trustee 委任的受托人
L!LhH appointer 委任人
V |hr 9 apportioned pro rata 按比例分摊
-Q MO*PY apportionment 分配；分摊
GlOSCJZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bj r()NM1 apportionment formula 分摊方程式
4(%LG)a4S apportionment of estate duty 遗产税的分摊
~7$jW[i appraisal 估价；评估
4> NmJrh appreciable growth 可观增长
x:E:~h[.^ appreciable impact 显着影响
\LYNrL~?J appreciable increase 可观增长
K oi- b appreciation 增值；升值
Kt`/+k)m appreciation against other currencies 相对其他货币升值
hQ80R B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^//`Dz appreciation tax 增值税
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appropriation 拨款；拨用；拨付
(hi{ i appropriation account 拨款帐目
2DX V~> Appropriation Bill 拨款法案
Q35D7wo'} appropriation-in-aid system 补助拨款办法
oU/{<gs approved assets 核准资产
w{"ro~9o approved basket stock 认可一篮子证券
18WJ*q7: approved budget 核准预算
K}( @Ek approved charitable donation 认可慈善捐款
w!rw% approved charitable institution 认可慈善机构
<3 fY ,qw approved currency 核准货币；认可货币
9#:B_?e= approved estimates 核准预算
1 wLEkp!~ approved estimates of expenditure 核准开支预算
L(q~% approved overseas insurer 核准海外保险人
Ve[[J"ze approved overseas trust company 核准海外信托公司
4 3s8a approved pooled investment fund 核准汇集投资基金
)ZMR4U$+v approved provident fund scheme 认可公积金计划
9CFh'>}$ approved provision 核准拨款
:;URLl 0 approved redeemable share 核准可赎回股份
*[+{KJ approved regional stock 认可地区性证券
X R+ approved retirement scheme 认可退休金计划
{lbNYjknS approved subordinated loan 核准附属贷款
q^ eLbivVE arbitrage 套戥；套汇；套利
nC5]IYL| arbitrageur 套戥者；套汇者
VLcwBdo arbitrary amount 临时款项
ly::? arrangement 措施；安排；协定
6=p!`DOd arrears 欠款
h'"~t#r arrears of pay 欠付薪酬
^D?{[LBc arrears of revenue 逾期未收税款；逾期未收的帐项
62 9g_P ) articles of association 组织章程；组织细则；组织章程细则
(b"kN( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=3EE- %eF! ascertainment of profit 确定利润
?#lHQ T "Asia Clear" “亚洲结算系统”
xs^wRE_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<"@5. f1"Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G<>h>c1>z Asian Development Fund [ADF] 亚洲发展基金
I#:Dk?"O2 Asian dollar bond 亚洲美元债券
S#b)R pY Asian dollar market 亚洲美元市场
sf Zb$T
J Asian dollar rate 亚洲美元利率
XaH; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X@ \ 9}*9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
oIGF=x,e8 asked price 沽盘；喊价；索价；卖方报价
5 89P$2e1X assessable income 应评税入息
Gg y7xb assessable loss 应评税亏损
9cQ;h37J> assessable profit 应评税利润
'3iJ q 9 assessable value 应评税值
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f8uq assessed profit 估定利润
cuh Z_ l assessed value 经评估价值
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l? L assessment 评税；评定；估价；评税单
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j45D ` assessment number 评税编号；估价编号
J]5ZWo% assessment of additional tax 补加税评税
OU[ FiW-E assessment of performance 业绩评估；实绩评价
|& _(I Assessor 评税主任
tPCh VnB asset price bubbles 资产价格泡沫
P-\65]`C asset-backed securities 具资产保证的证券
3'!*/UnU assets accretion 资产增值
N6BEl55 & assets and liabilities 资产与负债
I.- I4F)D assets betterment statement 资产递增表；资产改进表
S{nBQB< assets lending 实物放款；有抵押贷款
nq:'jdY5| assets of the company passing on the death 死者去世时转移的公司资产
KT0Pmpp5 assets pledged as security for liabilities 用作负债抵押的资产
l {Xy %8 assets portfolio 资产投资组合
g(l:>= g]? assets price 资产价格
T U^s!Tj assets quality 资产质素
P\%aJ'f~ assets realization 资产变现
^!Tq(t5V assets refinancing arrangement 资产再集资安排
vT#m 8Kg assets securitization 资产证券化
[tkP2%1 assets situated outside Hong Kong 在香港以外地方的资产
BFQ`Ab+ assets stripping 削减资产；拆卖资产
=%d.wH?dZ/ assets value 资产值
+wcif - assignee 承让人
FKy2 C:R(] assignment 转让；转让书；转让契
(!% w assignment of interest 权益转让
5P[urOvV assignment of letters patent and trade mark 专利证书及商标转让
$pajE^d4V assignment of property 物业转让；物业转让书
H^XTzE assignment right 转让权
xiO10:L4 assignor 转让人
N~%~Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
+8.1cDEH\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~iJ@x;` associate member 附属会员
#:=*n(GT associated body corporate 相联法人团体
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F=z associated company 相联公司；联属公司
#]J"j]L associated corporation 相联法团
s1J( -O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
GHFYIor 公认会计师公会〔英国〕
z}-8pDD' Association of Futures Exchange Brokers 香港期货经纪协会
p /gf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0Vj!'=Ntv association of underwriters 承保人组织
p:xVi 0 assumption of control 接管
w|:ev_c| assurance 担保；保险；转易；转易书
#kp +e)F assurance of interest 权益的转易
o` .5NUn at 19XX price 按一九ＸＸ年价格计算
%$F_ oO7" at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
[ 0H]L{yV at call 通知付款；按通知
.[o`TlG% at constant market price 按固定市价计算
\J6&Z13Q at constant price 按固定价格计算
pE 6r7 at cost 按成本计算
@;Xa&* at current market price 按当时市价计算；按现时市价计算
cG! dMab( at current price 按当时价格计算；按现时价格计算
c3N,P<# at factor cost 按要素成本计算；按生产要素成本计算
R) J/z at money-of-the-day price 按付款当日价格计算
Xz"xp8Hc(6 at or better 按指定或较佳价位〔买卖指令〕
;O {"\H 6 at par 按面值计算；平价
Nuaq{cl at sight 见票即付
V82hk0*j at the close 按收市盘
*z__$!LR at the opening 按开市盘
O5ZR{f& attestation 见证；见证条款
ldr~=<hsZ at-the-money option 平价期权
G"U^ ]$(+K attorney 受权人；受托代表人
W_[ tdqey attornment 新拥有人承认书
qcoTt~ \ attributable profit 可归属利润
;rC< C attributable share value 可归属股份价值
$ spk.j Auckland Stock Exchange 奥克兰证券交易所
i}v3MO\ X auction 拍卖
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ED{b@ auctioneer 拍卖商
C /w]B[H audit 审计；核数
*#j_nNM4 Audit Commission 审计署
gb/<(I ) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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4W^8 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;
ned audit review 帐目审查
}r|$\ms Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`vD.5 audited account 审计帐目；经审计的帐目
a7"Aq:IjU audited annual account 经审计的周年帐目
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`5Z audited balance sheet 经审计的资产负债表
?L6pB]l8b auditor 核数师；核数主任；审计师
TH*}Ja^/ auditor's certificate 核数师证明书；审计师证明书
RU% 4~WC auditor's report 核数师报告；审计师报告
0?=a $0_C Aussie bond 澳元债券
+O@|bd \ austerity budget 紧缩预算
;]T;mb> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G.>Ul)O:a Australia All Ordinaries Index 澳洲所有普通股票指数
A }d\ ND Australian Dollar [AUD] 澳元
/-Nq DRmJ Australian Options Market 澳大利亚期权市场
n7L|XkaQ Australian Securities Commission 澳洲证券事务监察委员会
fy={ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7,FhKTV1/ Australian Stock Exchange 澳大利亚证券交易所
5?|yYQM0tK Austrian Schilling [ATS] 奥地利先令
hx8. authentication 认证；鉴证
_ c,{}sn authority to purchase 委托购买证；委购书
c1 Hp authorization 认可；核准；授权；授权书
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H T authorization by direction 指示授权
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1; /' authorization by instruction 指令授权
V:2{LR<R8 authorization by warrant 令状授权
3y yVI# authorization of unit trust 单位信托的认可
&S8, -~U authorized agent 指定代理人
Z=s.`? Z authorized capital 法定资本
] r>m{"~E authorized clerk 出市员
?fQ8Ff authorized dealer 认可交易商
~r&+18Z; authorized financial institution 认可财务机构
7-d. eNQl authorized fund 认可基金
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authorized fund house 获授权的基金公司；认可基金公司
6)_h' v<|M authorized institution 认可机构
NB3ar&.$S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W( 'V2Z-q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&p5^Cjy L authorized insurer 获授权保险人；获认可承保人
w6|l ~.$= authorized investment 特准投资项目
Jn"ya^~ authorized person 获授权人
^IO\J{U{"x authorized representative 获授权代表
\ %QA)T% authorized share capital 法定股本
}B&+KO) automated quotation system 自动报价系统
D(#6H~QN% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
VUzRA"DP| 自动交易系统〔香港期货交易所有限公司〕
K,dEa<p automatic adjustment mechanism 自动调整机制
G x{G}9 automatic adjustment system 自动调整系统
/]9(InM9/ Automatic Clearing House 自动票据交换所
rtz ]PH automatic exchange rates accumulation system 自动化汇率累集系统
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3' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t]8nRZ1 automatic teller machine [ATM] 自动柜员机
,y gDNF autopay 自动转帐
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.;F available assets 可用资产
EOo,olklC available fiscal reserve 现存财政储备
oT"7O 5v available profit 可用利润
.GIygU_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
co{i ~['u average 平均；平均数；海损
op61-:q/ average basic salary 平均基本薪金
cq}i)y average consumer expenditure 平均消费开支；一般消费开支
cRP !O|I`] average cost 平均成本
ow*^z78M{ average cost of land production 增辟土地平均成本
>)VWXv0 average daily turnover 平均每日成交额
CQH^VTQ average daily wage rate 平均每日工资率
G' mg-{ average expenditure pattern 平均开支模式
A U<A\ average growth rate 平均增长率
yv\
j&B| average net fixed assets 固定资产平均净值
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r&Rl average of relatives 相对价格平均数
Yduj3Ht:w average price 平均价格
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!V,++j average propensity to consume 平均消费倾向；一般消费倾向
9(h I%idq average propensity to save 平均储蓄倾向；一般储蓄倾向
>Zh^,T={G average rate 平均率
i&0Zli average revenue 平均收入；平均收益
O&r9+r1` average stock 平均库存；平均存货
Ted!*HKlB average yearly rent 平均年租
7$Lt5rn"} avoidance of double taxation 避免双重课税
#2;8 /"v avoidance of tax 避税
