A:
ygquQhf5 A share Ａ股；甲类股份
p/!P kKJ abatement of tax 减税；减扣免税额
YE \s<$ ABN AMRO Bank N.V. 荷兰银行
EAM2t|M G. above-the-line expenditure 线上项目支出；经常预算支出
YX:[],FP above-the-line receipt 线上项目收入；经常预算收入
Kwa$5q ZI ABSA Asia Limited 南非联合亚洲有限公司
-Lbi eS% absolute change 绝对数值变更
s0x;<si_ absolute expenditure 实际开支
#y&O5 absolute guideline figure 绝对准则数字
L@HWm;aN absolute interest 绝对权益
n:wZL&ZV0 absolute order of discharge 绝对破产解除令
Gt;59} absolute profit margin 绝对利润幅度
1ti 4 ZM absolute value 实值；绝对值
3fWL}]{<a absolutely vested interest 绝对既得权益
h\i>4^]X. absorbed cost 已吸收成本；已分摊成本
^w|apI~HSE absorption 吸收；分摊；合并
c/G]r |k absorption rate 吸收率；摊配率；分摊率
Y^@Nvt$<K ACB Finance Limited 亚洲商业财务有限公司
1WW`% acceptable form of reciprocity 合理的互惠条件
R
s)Nz< d acceptable rate 适当利率；适当汇率
dLn Md0 acceptance agreement 承兑协议
9! sR} acceptance for honour 参加承兑
Ki: .^ acceptor 承兑人；接受人；受票人
, HE +|y# acceptor for honour 参加承兑人
5b^`M accident insurance 意外保险
MKN],l
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=^LX,!2zp{ accident insurance scheme 意外保险计划
>AT T<U= accident year basis 意外年度基准
V;#bcr=Z<J accommodation 通融；贷款
sjj*7i* accommodation bill 通融票据；空头票据
e2PM^1{_ accommodation party 汇票代发人
`vPc&.-K account balance 帐户余额；帐户结余
w,QO!)j! account book 帐簿
0'9z XJ" account collected in advance 预收款项
5E!G account current book 往来帐簿
oj1,DU account of after-acquired property 事后取得的财产报告
9(;I+.;8k account of defaulter 拖欠帐目
D~s
TQfWr account payable 应付帐款
CAl]Kpc account payee only [A/C payee only] 只可转帐；存入收款人帐户
n@Ar%%\ account receivable 应收帐款
3r (i=ac0 account receivable report 应收帐款报表
H_C X5=Nq^ account statement 结单；帐单；会计财务报表
nm ZJ%n account title 帐户名称；会计科目
y`OL^D4 accountant's report 会计师报告
nwm1YPs%v] Accountant's Report Rules 会计师报告规则
)6
_+ accounting and auditing procedure 会计与审计程序；会计与核数程序
4/tp-dBip Accounting Arrangements 《会计安排》
PV_q=70%T accounting basis 会计基础
w_ hGWpm accounting by Official Receiver 破产管理署署长呈交的帐目
7FiQTS B: Accounting Circular 《会计通告》
Tp7slKc0p accounting class 会计类别
41[1_ p( accounting date 记帐日期；会计结算日期
xrPC accounting for money 款项核算
q g+bh Accounting Officer 会计主任
p7pJ9 0~E accounting period 会计报告期；会计期
( wRJ"Nwu accounting policy 会计政策；会计方针
&gL &@';, accounting practice 会计惯例
8T#tB,<fFW accounting principle 会计准则
\%FEQa0u accounting record 会计记录
,{br6*E accounting report 会计报告
GDW $R`2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J!GWP:b3 Accounting Society of China 中国会计学会
1/H9(2{L accounting statement 会计报表
XPt<k&o1, accounting system 会计制度；会计系统
Do&/+Ssnu accounting transaction 会计事项；帐务交易
PnKgUJoa0 accounting treatment 会计处理
_26<}&]b* accounting year 会计年度
=R
<X!@ accretion 增值；添加
/T_ G9zc accrual 应计项目；应累算数目
m%bw$hr accrual basis 应计制；权责发生制
7:D@6<J? accrual basis accounting 应计制会计；权责发生制会计
>; A7mi/ accrue 应累算；应计
u#l@:p accrued benefit 应累算利益
][y~(&=T accrued charges 应计费用
;x =k J@ accrued cumulative preference share dividend 应累算的累积优先股股息
TvzqJ= accrued expenses 应累算费用
1eZ759PoO accrued interest payable 应付利息；应计未付利息
VHlN;6Qlff accrued interest receivable 应收利息；应计未收利息
- W: te7 accrued right 累算权益
n!B*n(;!u accruing profit 应累算的利润
H^c8r^# accumulated fiscal reserve 累积财政储备
i.e1?Zk1 accumulated profit 累积利润；滚存溢利
; =FSpZ@ accumulated reserve 累积储备
d/k70Ybk accumulation of surplus income 累积收益盈余
dt -=7mz# acquired assets 既得资产
[JY 1| N acquisition 收购；购置；取得
bH-QF\> acquisition cost 购置成本
cq=ker zQ acquisition expenses 购置费用
Nx8~Rn acquisition of 100% interest 收购全部股权
~P47: IZf acquisition of control 取得控制权
i@C1}o-/ acquisition of fixed assets 购置固定资产
Oz[]]`C1 acquisition of shell “买壳”
jx3 J$5 acquisition price 收购价
&z@~n act of God 天灾
=wEqI)Td acting partner 执事合伙人
6tPgFa#N active market 买卖活跃的市场；交投畅旺的市场；旺市
XPhC*r active partner 积极参与的合伙人
)r)3.|wJm active trading 交投活跃
H 40~i =. actual circulation 实际流通
7( &\)qf=n actual cost 实际成本
!`rR;5&sT actual expenditure 实际开支；实际支出
^rmcyy8;g actual income 实际入息；实际收入；实际收益
'V=i;2mB* actual market 现货市场
:q.g#:1s actual price 现货价；实际价格
t R,&|?0 actual profit 实际利润
i7D)'4gkW actual quotation 实盘；实际价位；实际报价
<R TAO2 actual year basis 按实际年度计算
@ nuMl5C-` actuals 实货
PE IUKlX actuarial investigation 精算调查
ya<nD '%9 actuarial principle 精算原则
z)RJUmY3B actuarial report 精算师报告
JFyw,p&xB Actuarial Society of Hong Kong 香港精算学会
{*Ag[HS0u actuarial valuation 精算师估值
Gd:TM]rJ actuary 精算师
F.s*^}L[ ad referendum agreement 暂定协议；有待覆核的协定
& .zG?e. ad valorem duty 从价税；按值征税
ne=?' e4 ad valorem duty system 从价税制
(^:0g.~c ad valorem fee 从价费
,[
UqUEO ad valorem tariff 从价关税
eCDwY:t` additional allowance 额外免税额
GI~JIXHTQ additional amount for unexpired risk 未过期风险的额外款额
yZ_6yJw3} additional assessable profit 补加应评税利润
}, < dGmkx additional assessment 补加评税
@2Lp I*]C additional commitment 额外承担
s\)0 f_I additional commitment vote 额外承担拨款
zPonG
d1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
LRJY63A additional dependent parent allowance 供养父母额外免税额
"G^Z>Z-` additional provision 额外拨款
E^)>9f7 additional stamp duty 附加印花税
JH4hy9i additional tax 补加税罚款；补加税款
m~[4eH, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i;u#<y{E adjudged bankrupt 被裁定破产
x:7"/H| adjudicated bankrupt 裁定破产人
Y+,ii$Ce~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
cN#c25S> adjudication of bankruptcy 裁定破产；宣告破产
59L v/Mfy adjudication of insolvency 裁定无力偿还债务
Dsl,(qm5 adjusted actual 经调整的实数；调整后的实数
0^H"eQO adjusted current assets 经调整的流动资产；调整后的流动资产
vn]e`O>y adjusted figure 经调整的数字；调整后的数额
MY 8[)<q" adjusted liabilities 经调整的负债；调整后的负债
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HrHw_ adjusted loss 经调整的亏损；调整后的亏损
KI@OEy adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
4jOq.j adjusted profit 经调整的利润；调整后的利润
X 5.%e&`
adjusted surplus 经调整的盈余额；调整后的盈余额
1M f tq4nq adjusted value 经调整的价值；调整后的价值
DLigpid adjustment 调整；修订；理算〔保险〕
"Je*70LG# adjustment centre 调剂中心
fEdp^oVg adjustment lag 调整过程的时间差距；调整时差
eS qKXmH[m adjustment mechanism 调整机制
+b =X~>vZ adjustment of loss 亏损调整
e ucacXiZ adjustment process 调整过程；调整程序
N(6Q`zs adjustment range 调整幅度
>1}RiOd3 administered exchange rate 受管制汇率
4"om;+\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I%^Bl:M administration expenses 行政费用
K1th>!JW' administration fee 手续费；行政费
6n|R<DO%\ administration in bankruptcy 破产管理
p;y\%i_ administration order 遗产管理令
Y#Vt ZTcT administrator 管理人；遗产管理人
eWN[EJI< administrator of the estate 遗产管理人
GOKca%DT= admission of debt 债项承认书
,2|(UTv admission of proof 接纳债权证明
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Gg'R7 advance 放贷款项；垫付款项；预支款项；预付款项
mMNT.a advance account 暂支帐目；预付款帐户
~t>i+{J KE advance compensation 预付补偿金
s=Cu-.~L advance from shareholder 股东垫款
vKcZgIR advance pending reimbursement 预支以待日后付还
IL]Js W advanced economy 先进经济体系
#j+0jFu advancement 预付；预付财产
qZV.~F+
advances warrant 垫款令
lU`} advancing 贷出
H% peE9>$ adverse balance 逆差
!Ojf9 6is adverse exchange 逆汇
(bX77 Xr advertisement addressed to shareholders 在报章刊登的致股东通告
]O^C'GzZ advice for collection 托收通知书
L[D<e?j advice of drawing 提款通知书；汇票通知书
wWI1%#__|o advice of payment 付款通知
kH .W17D~ Advisory Committee [Securities and Futures Commission]
Vr<eU> W 谘询委员会〔证券及期货事务监察委员会〕
U.$7=Zl8t Advisory Committee on Diversification 经济多元化谘询委员会
m0 }1P]dc affidavit 誓章；遗产申报誓章
0qCx.<"p8# affidavit of no receipt 述明无收款的誓章
[P3].#"]M= affiliate 联号；联营公司；附属公司
69/br @j%` affiliated company 附属公司；联号；联营公司
z0jF.ub affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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affordability 负担能力
nlq"OzcH04 African Development Bank [AfDB] 非洲开发银行
Izapx\GK9 after-acquired property 事后取得的财产
R v/=bY after-hours dealing 市后交易
$:RP tG after-tax profit 税后盈利；税后利润；税后溢利
3axbW f3[ agency agreement 代理协议
*_ U=KpZF agency expenses 代理机构的开支
R7
WGc[ agency fee 代理费
"PK`Ca@`v Agency Law 《代理法》
|z +K]R8_ agent 代理人；承销人
<`f~Z|/-_( agent of company 公司代理人
38gHM9T
xh agent's fee 代理人费；经纪费
: L6, =# aggregate 总计；总数；总体数字
ru#CywK{{; aggregate amount 总款额；总额
7 { n>0@_ aggregate assets and liabilities 总体资产与负债
@V7HxW7RX aggregate at constant price 按固定价格计算的总体数字
q-3e^-S* aggregate demand 总需求
,ix> e aggregate gross position 总持仓量
.H33C@ aggregate limit 总限额
z'!sc"]W6 aggregate of salaries tax 合计薪俸税
OgOs9=cE{ aggregate performance 总体表现；总体业绩
s|O4 >LsG aggregate supply 总体供应
~ Pm[ Ud aggregate surplus 总盈余
@hG]Gs[,o aggregate total 整体总额
OsGKlWM/ aggregate value 总值；合计价值
dfa^5`_ aggregated basis 合计基准
W]-c`32 ~S aggregated net chargeable income 合计应课税入息实额
vJ a? 5Jr aggregation 合并计算；合计；总和
*#| lhf' aggregation of incomes of husband and wife 夫妇入息合并计算
VGVb 3@ aggregation of property 财产的总和
?r%kif) agio 差价；贴水
:~ ; 48m Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
B.oD9 <9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y.6Yl**l 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
gz~)v\5D/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%8]~+ #]p 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
EQvZ(-_;4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?j:g. a+U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,WKWin agreement for a settlement 授产协议
9EU0R
H agreement for assignment 转让协议
s6YnNJ,SK agreement for sale 售卖协议；买卖协议
{Rv0@)P$ agreement for sale and purchase 买卖协议
:W6R]y agreement for the payment of interest 支付利息协议
KB\A<(o, agreement for the repayment of money 还款协议
+FGw)>g8'm agreement of reinsurance 再保险协议
qJyGr ? Agricultural Bank of China 中国农业银行
"?f_U /+D< air passenger departure tax 飞机乘客离境税
jg3 X6 /' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z7 PmyU
> airport tax 机场税
"Ei' FM alcohol duty 酒精税
.}4^b\ alienation 让与；让渡；转让
i\yp(tE%^ alimony 生活费；赡养费
nu<kx All Ordinaries Index [AOI] 所有普通股指数
rF:l+I] all risks 全险；综合险
dSk x*#FEE All Sales Record for Stock Market 《股票市场成交报告》
z<~yns`Y. Allied Capital Resources Limited 新联财务有限公司
7FYq6wi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f8 vWN allocation letter 拨款信件
>713H!uj allocation of fund 分配款项；预留款项
KM&bu='L^ allocation of profit 利润分配；溢利分配
8_h :_7e allocation warrant 拨款令
l2ww3)Z allotment 分配；配股
Y2&hf6BE allotment notice 股份配售通知；配股通知
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>z l allotment of shares 股份分配
#BOLq`9 f allowable 可获宽免；免税的
6EY W:o allowable business loss 可扣除的营业亏损
11Y4oS allowable expenses 可扣税的支出
])vWvNx allowance 免税额；津贴；备抵；准备金
4Mr)~f rc allowance for debts 债项的免税额
0\tdxi allowance for depreciation by wear and tear 耗损折旧免税额
xC^| S0B allowance for funeral expenses 殡殓费的免税额
e{k)]]J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
mgL{t"$c allowance for repairs and outgoings 修葺及支出方面的免税额
V =-hqo( allowance to debtor 给债务人的津贴
.cCB,re alteration of capital 资本更改
tFrNnbmlQ alternate trustee 候补受托人
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G`+"|L amalgamation 合并
*{1]b_< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Cu-z`.#}R ambit of charges 征税范围；收费范围
1_MaaA;ow" amended valuation 经修订的估值
ps&p| American Commodities Exchange 美国商品交易所
*;!p#qL American Express Bank Limited 美国运通银行
kgGMA 7Jy American Stock Exchange 美国证券交易所
t}m"rMbt amortization 摊销
@S#Ls="G amount due from banks 存放银行同业的款项
i0py5Q amount due from banks abroad 存放海外银行同业的款项
: kw14?]_ amount due from holding companies 控股公司欠款
9|5>?'CqP amount due from local banks 存放本港银行同业的款项
(+w.?l amount due to banks 银行同业的存款
{Ip)%uR amount due to banks abroad 海外银行同业的存款
g( -}M` amount due to holding companies 控股公司存款
s& L yg>>` amount due to local banks 本港银行同业的存款
Z0!yTM/C amount due to outport banks 外埠银行同业的存款
$geDB~ 2> amount for note issue 发行纸币的款额
Q~#[_Upkc amount of bond 担保契据的款额
2y` :#e`x1 amount of consideration 代价款额
je`w$ ^w amount of contribution 供款数额
5lYzgt-oP amount of indebtedness 负债款额
.~Y%
AI amount of principal of the loan 贷款本金额
r;'Vy0?AL amount of rates chargeable 应征差饷数额
1 ,e`, amount of share capital 股本额
i8 fUzg ) amount of sums assured 承保款额
H;kk:s' amount of variation 变动幅度
{ cMf_qQ amount of vote 拨款数额
r]yI 5 ; amount payable 应付款额
YH-+s
amount receivable 应收款额
FTT= h0t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y1 s3 >` analysis 分析
jQRl-[n ancillary risk 附属风险
NoD\ t(@h annual account 周年帐目；周年帐目报表；年度决算；年结
;{S7bH' 6m annual accounting date 年结日期
m[E#$JZtG annual allowance 每年免税额；年积金；年度津贴；年津
y_A7CG"^ annual balance 年度余额
NI)q<@ju annual disposable income 每年可动用收入
a ,~}G'U annual estimates 周年预算
n}!D)Gx annual fee 年费
03^?+[C annual general meeting 周年大会
e}bY 9 annual growth rate 年增率；每年增长率
r>.^4 Z@ annual long-term supplement 长期个案每年补助金
Y&y5^nG annual pensionable emolument 可供计算退休金的年薪
6fcn (&Qk annual report 年报
[&H?--I Annual Report on the Consumer Price Index 《消费物价指数年报》
OYwH$5 annual return 周年报表；周年申报表；每年报税表格
kf >L Annual Return Rules 《周年报表规则》
6S6E
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0\a;}
S'g# annual roll-forward basis 逐年延展方式
=[x
@BzH annual salary 年薪
lgei<\6~n5 annual statement 年度报表；年度决算表
g4CdzN~ 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
= }6 l.9 annuitant 年金受益人
s\dhQZ w3 annuity 年金
$bo 5:c annuity contract 年金合约
+:m'a5Dm annuity on human life 人寿年金
m~ U2 L antecedent debt 先前的债项
eHQ3K#M# ante-dated cheque 倒填日期支票
oNa*|CSE> anticipated expenditure 预期开支
WlfS|/\%V^ anticipated net profit 预期纯利
~G#^kNme anticipated revenue 预期收入
6z>Zm1 h anti-inflation measure 反通货膨胀措施
(25v7 Y ] anti-inflationary stance 反通货膨胀立场
69K*]s apparent deficit 表面赤字
{nyVC%@Y apparent financial solvency 表面偿债能力
/m+q!yi & apparent partner 表面合伙人
eq(Xzh application for personal assessment 个人入息课税申请书
=h/0k
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}2 i3 application to release as liquidator and to destruct the books of accounts and documents
N,Ys}qP 申请免除清盘人职务及毁灭帐簿与文件
{nl4(2$ appointed actuary 委任精算师
=`y.L 5 appointed auditor 委任核数师；委任审计师
*3r{s'm appointed trustee 委任的受托人
8jxs%N,aI appointer 委任人
Kl )PF), apportioned pro rata 按比例分摊
gt=
_;KZ apportionment 分配；分摊
T .R( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j@b18wZ apportionment formula 分摊方程式
2Y'=~*tV apportionment of estate duty 遗产税的分摊
Y/aNrIK7 appraisal 估价；评估
H;nq4; ^yK appreciable growth 可观增长
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8
V|E appreciable impact 显着影响
Gkq<?q({t appreciable increase 可观增长
d}e/f)( appreciation 增值；升值
J;S@Q/s appreciation against other currencies 相对其他货币升值
is,r: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I_/k J#7vj appreciation tax 增值税
3[E) /~- appropriation 拨款；拨用；拨付
// \UthOT appropriation account 拨款帐目
&:ib>EB03= Appropriation Bill 拨款法案
3kl\W[`? appropriation-in-aid system 补助拨款办法
.Lc<1s approved assets 核准资产
cr_Q,* approved basket stock 认可一篮子证券
rBUdHd9 approved budget 核准预算
'G-zJcU approved charitable donation 认可慈善捐款
=W
Q_5} approved charitable institution 认可慈善机构
0o+2]`q)Q approved currency 核准货币；认可货币
USrg,A approved estimates 核准预算
QA3q9,C"
approved estimates of expenditure 核准开支预算
3%$nRP
X approved overseas insurer 核准海外保险人
0W1=9+c|X approved overseas trust company 核准海外信托公司
|( =`l approved pooled investment fund 核准汇集投资基金
.5PcprE/ approved provident fund scheme 认可公积金计划
3#@E Tt0X( approved provision 核准拨款
&bO0Rn1F approved redeemable share 核准可赎回股份
"j yh.@< approved regional stock 认可地区性证券
38hA g uZX approved retirement scheme 认可退休金计划
Im\{b=vT approved subordinated loan 核准附属贷款
c>*RQ4vE arbitrage 套戥；套汇；套利
]c \gUU arbitrageur 套戥者；套汇者
M6+_Mi. arbitrary amount 临时款项
h) . ([ arrangement 措施；安排；协定
!Xbr7:UPN1 arrears 欠款
@p KQ}? arrears of pay 欠付薪酬
4Fr\=TX arrears of revenue 逾期未收税款；逾期未收的帐项
fem>WPvG articles of association 组织章程；组织细则；组织章程细则
1x^(vn#= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|<n+6 ascertainment of profit 确定利润
?r,lgaw "Asia Clear" “亚洲结算系统”
D%0GX Up Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)D: I@`* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N}*|*!6hI Asian Development Fund [ADF] 亚洲发展基金
n0T'"i[ Asian dollar bond 亚洲美元债券
W]UGo, Asian dollar market 亚洲美元市场
6J|Y+Y$ Asian dollar rate 亚洲美元利率
4D` T_l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
fdD?"z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U0+ Hk+ asked price 沽盘；喊价；索价；卖方报价
C>qKKLZ assessable income 应评税入息
+##b}?S% assessable loss 应评税亏损
$Qv+*% c assessable profit 应评税利润
~8-Z= - assessable value 应评税值
<[H1S@{W assessed profit 估定利润
pOCLyM9c assessed value 经评估价值
ue iXY| assessment 评税；评定；估价；评税单
Q`Q%;%t assessment number 评税编号；估价编号
1>"K< 6b+ assessment of additional tax 补加税评税
A(mU,^ assessment of performance 业绩评估；实绩评价
"(hhb>V1Wl Assessor 评税主任
R^.oM1qu| asset price bubbles 资产价格泡沫
=-`}(b2N asset-backed securities 具资产保证的证券
*:q3<\y{ assets accretion 资产增值
pN) 9 G O5 assets and liabilities 资产与负债
@e RR#S assets betterment statement 资产递增表；资产改进表
l!plw,PYC assets lending 实物放款；有抵押贷款
&sp7YkaW assets of the company passing on the death 死者去世时转移的公司资产
P8Bv3 assets pledged as security for liabilities 用作负债抵押的资产
pr8eRV!x assets portfolio 资产投资组合
dooS|Mq assets price 资产价格
Ocq.<#||H assets quality 资产质素
_(}{=:M? assets realization 资产变现
99@uU[&IJ assets refinancing arrangement 资产再集资安排
n#
%m L< assets securitization 资产证券化
1@ )8E`u assets situated outside Hong Kong 在香港以外地方的资产
M%dXy^e assets stripping 削减资产；拆卖资产
JRkC~fv assets value 资产值
b<de)M G assignee 承让人
?q(7avS9 assignment 转让；转让书；转让契
BpL,<r, assignment of interest 权益转让
t%e}'?#^ assignment of letters patent and trade mark 专利证书及商标转让
2<Tbd"x? assignment of property 物业转让；物业转让书
coHzbD~#H assignment right 转让权
)v-s de\ assignor 转让人
+-=w` associate 有联系的人；有关连人士；相联者；合伙人；联系人
+zQ
a"Ep* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
X ?/C9 associate member 附属会员
h&+dIk\[3 associated body corporate 相联法人团体
$!L'ZO1_r associated company 相联公司；联属公司
] ZGP associated corporation 相联法团
bu[v[U4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
kzG m D i 公认会计师公会〔英国〕
8F(lW)A n Association of Futures Exchange Brokers 香港期货经纪协会
,BCtNt( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r^mP'# association of underwriters 承保人组织
8,p nm assumption of control 接管
hBf0kl assurance 担保；保险；转易；转易书
Fu0 dYN assurance of interest 权益的转易
NKD<VMcqw at 19XX price 按一九ＸＸ年价格计算
sv0) sL at a discount 按赔价计算；按贴水价格计算；打折扣
wR\Y +Z at a premium 按溢价计算；按升水价格计算
Kv'2^B at call 通知付款；按通知
\0iF <0oy at constant market price 按固定市价计算
VLuhURI) at constant price 按固定价格计算
>(s)S[\ at cost 按成本计算
Cpu L[|51 at current market price 按当时市价计算；按现时市价计算
t<M^ /xe2 at current price 按当时价格计算；按现时价格计算
V,<3uQD9a at factor cost 按要素成本计算；按生产要素成本计算
#1i&!et&/ at money-of-the-day price 按付款当日价格计算
C9[Jr)QX at or better 按指定或较佳价位〔买卖指令〕
hPa:>e at par 按面值计算；平价
^u IP at sight 见票即付
tCAh?nR at the close 按收市盘
6 eqxwj{S[ at the opening 按开市盘
=EI>@Y" attestation 见证；见证条款
V(mz||'* at-the-money option 平价期权
(+d7cln attorney 受权人；受托代表人
+85i;gO5 attornment 新拥有人承认书
n= #AH;42 attributable profit 可归属利润
oa(R,{_*q attributable share value 可归属股份价值
nqNL[w6{ Auckland Stock Exchange 奥克兰证券交易所
*HFRG)[V auction 拍卖
B#Cb`b" auctioneer 拍卖商
o(GXv3L audit 审计；核数
p]/HZS.- b Audit Commission 审计署
5qzFH, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.}n%gc~ A 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〕
0b%"=J2/p. audit review 帐目审查
#~l(t_m{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~Ts^z(v~D2 audited account 审计帐目；经审计的帐目
vt@5Hb) audited annual account 经审计的周年帐目
n $RhD93 audited balance sheet 经审计的资产负债表
qjQR0M C auditor 核数师；核数主任；审计师
1zwk0={x-% auditor's certificate 核数师证明书；审计师证明书
q}[g/% auditor's report 核数师报告；审计师报告
W($}G_j[B1 Aussie bond 澳元债券
4RCD<7 austerity budget 紧缩预算
SJb+ :L> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(- `h8M Australia All Ordinaries Index 澳洲所有普通股票指数
h/E+r:2 ] Australian Dollar [AUD] 澳元
jC3ta Australian Options Market 澳大利亚期权市场
EkotVzR5 Australian Securities Commission 澳洲证券事务监察委员会
!s WKi)1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m2 0:{fld Australian Stock Exchange 澳大利亚证券交易所
hK F*{,' Austrian Schilling [ATS] 奥地利先令
.?T ,>#R authentication 认证；鉴证
6)i4& authority to purchase 委托购买证；委购书
c++GnQ c. authorization 认可；核准；授权；授权书
N `-\'h authorization by direction 指示授权
7e[3Pu_/X authorization by instruction 指令授权
*->2$ uWP authorization by warrant 令状授权
bBwQ1,c$ authorization of unit trust 单位信托的认可
iV#sMJN9 authorized agent 指定代理人
`|maf=SnY5 authorized capital 法定资本
5}S~ 8 authorized clerk 出市员
q`1"]gy. authorized dealer 认可交易商
\1Tu
P}P authorized financial institution 认可财务机构
K Y5 it9e authorized fund 认可基金
`@%hz%8 Y authorized fund house 获授权的基金公司；认可基金公司
"Sm'TZx authorized institution 认可机构
xN lxi authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{nvF > authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ctI =|K authorized insurer 获授权保险人；获认可承保人
\*x'7c/qg authorized investment 特准投资项目
rCt8Q&mzf authorized person 获授权人
i\~@2 authorized representative 获授权代表
3@#WY vD authorized share capital 法定股本
Er /:iO)_ automated quotation system 自动报价系统
D d['e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$gZC"~BR 自动交易系统〔香港期货交易所有限公司〕
Kvx~2ZMx6 automatic adjustment mechanism 自动调整机制
.nDB{@# automatic adjustment system 自动调整系统
KrVP#|9%" Automatic Clearing House 自动票据交换所
og0su automatic exchange rates accumulation system 自动化汇率累集系统
HRQ3v`P. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G8bc\] automatic teller machine [ATM] 自动柜员机
{}gx;v) autopay 自动转帐
&CP]+ at available assets 可用资产
N_jpCCG~ available fiscal reserve 现存财政储备
+H"[WZ5 available profit 可用利润
#aHPB# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
90g=&O5@O average 平均；平均数；海损
<}Hfu-PLo average basic salary 平均基本薪金
1jHugss9| average consumer expenditure 平均消费开支；一般消费开支
p>Z18 average cost 平均成本
O_vCZW
a3 average cost of land production 增辟土地平均成本
jEK{QOq 0 average daily turnover 平均每日成交额
h{ xq average daily wage rate 平均每日工资率
8v{0=9,Z average expenditure pattern 平均开支模式
'PO+P~|oa& average growth rate 平均增长率
SZ$~ zT;c average net fixed assets 固定资产平均净值
K=Q<G:+&V average of relatives 相对价格平均数
Bs?B\k= average price 平均价格
eKpWFP 0 average propensity to consume 平均消费倾向；一般消费倾向
8d|/^U.w~V average propensity to save 平均储蓄倾向；一般储蓄倾向
D IAHI V< average rate 平均率
fHFy5j0H average revenue 平均收入；平均收益
w?eJVi@w{ average stock 平均库存；平均存货
eMT}"u8$A average yearly rent 平均年租
JSp V2c 5Q avoidance of double taxation 避免双重课税
hCpX# rg? avoidance of tax 避税
