A:
`A&64 D A share Ａ股；甲类股份
={#r/x abatement of tax 减税；减扣免税额
h %MPppCEa ABN AMRO Bank N.V. 荷兰银行
~[k 2( above-the-line expenditure 线上项目支出；经常预算支出
s7a\L=#p( above-the-line receipt 线上项目收入；经常预算收入
@ B+ ABSA Asia Limited 南非联合亚洲有限公司
O?8G absolute change 绝对数值变更
iCc@N|~ absolute expenditure 实际开支
J]fjg%C2m absolute guideline figure 绝对准则数字
)7c^@I;7 absolute interest 绝对权益
``>WFLWTn absolute order of discharge 绝对破产解除令
"z@q G]#5 absolute profit margin 绝对利润幅度
b4oZ@gVR; absolute value 实值；绝对值
b*?="%e E( absolutely vested interest 绝对既得权益
//V?rs absorbed cost 已吸收成本；已分摊成本
(nvSB}? absorption 吸收；分摊；合并
WlWBYnphZs absorption rate 吸收率；摊配率；分摊率
<&$!;d8 ACB Finance Limited 亚洲商业财务有限公司
^XZm tB acceptable form of reciprocity 合理的互惠条件
Q8z>0ci3o acceptable rate 适当利率；适当汇率
mQo]k acceptance agreement 承兑协议
" xnek8F acceptance for honour 参加承兑
a&PoUwG acceptor 承兑人；接受人；受票人
0o`0Td acceptor for honour 参加承兑人
T tkB accident insurance 意外保险
E$smr\ Accident Insurance Association of Hong Kong 香港意外保险公会
O yj!N`&z@ accident insurance scheme 意外保险计划
4i/ TEHQ accident year basis 意外年度基准
auL?Hb accommodation 通融；贷款
0~an\4n h accommodation bill 通融票据；空头票据
@} aK\ accommodation party 汇票代发人
qC`"<R=GX account balance 帐户余额；帐户结余
E
hd* account book 帐簿
Q0ev*MS9Z account collected in advance 预收款项
JGH9b!}-1 account current book 往来帐簿
J^0co1Y0 account of after-acquired property 事后取得的财产报告
p]=8=p E< account of defaulter 拖欠帐目
]yCmGt+b account payable 应付帐款
SGj aH 8z account payee only [A/C payee only] 只可转帐；存入收款人帐户
i"sVk8+o! account receivable 应收帐款
eT:%i "C account receivable report 应收帐款报表
MJ &6 Z* account statement 结单；帐单；会计财务报表
63-`3R?; account title 帐户名称；会计科目
0+cRUH9Ew accountant's report 会计师报告
36&7J{MU Accountant's Report Rules 会计师报告规则
k{"~G#GwP accounting and auditing procedure 会计与审计程序；会计与核数程序
YR~g&E#U^ Accounting Arrangements 《会计安排》
3vVhE,1N accounting basis 会计基础
R OQk ^ accounting by Official Receiver 破产管理署署长呈交的帐目
?ew^%1 !W. Accounting Circular 《会计通告》
<[l2 ]"Q accounting class 会计类别
sh nfH accounting date 记帐日期；会计结算日期
6q6&N'We accounting for money 款项核算
oaRPYgh4 Accounting Officer 会计主任
* Oyic3F accounting period 会计报告期；会计期
49Ht I9@ accounting policy 会计政策；会计方针
8>Ervi` accounting practice 会计惯例
M8S4D&vpD4 accounting principle 会计准则
P|_?{1eO2 accounting record 会计记录
I2K52A+ accounting report 会计报告
(W N 'wp Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>2>x r" Accounting Society of China 中国会计学会
w&:h^u accounting statement 会计报表
E62VuX accounting system 会计制度；会计系统
,7/un8:%c accounting transaction 会计事项；帐务交易
? CL1^N% accounting treatment 会计处理
p B?a5jpA accounting year 会计年度
OkA-=M)RI: accretion 增值；添加
*% uv7G@%N accrual 应计项目；应累算数目
MeP U`M-- accrual basis 应计制；权责发生制
Odw SN G accrual basis accounting 应计制会计；权责发生制会计
+< bq@.x accrue 应累算；应计
McH* J j accrued benefit 应累算利益
>,hJ5-9 accrued charges 应计费用
XD %?'uUQ_ accrued cumulative preference share dividend 应累算的累积优先股股息
HRx#}hN?+ accrued expenses 应累算费用
;#fB=[vl"; accrued interest payable 应付利息；应计未付利息
nb0<.ICF%R accrued interest receivable 应收利息；应计未收利息
5g/^wKhKG accrued right 累算权益
K2:r7f accruing profit 应累算的利润
]DC]=F. accumulated fiscal reserve 累积财政储备
rYN`u accumulated profit 累积利润；滚存溢利
k_O"bsI) accumulated reserve 累积储备
j(Q$frI accumulation of surplus income 累积收益盈余
90I)"vfW5 acquired assets 既得资产
UY%@i acquisition 收购；购置；取得
a, &Kvh acquisition cost 购置成本
Qpf BM acquisition expenses 购置费用
U|U/B acquisition of 100% interest 收购全部股权
) : Q5u6 acquisition of control 取得控制权
.9 nsW? acquisition of fixed assets 购置固定资产
&~||<0m acquisition of shell “买壳”
>fs-_>1d acquisition price 收购价
v`beql
act of God 天灾
t$I rr* acting partner 执事合伙人
A[+op'>k active market 买卖活跃的市场；交投畅旺的市场；旺市
fVR ~PG0 active partner 积极参与的合伙人
T ']*h8 active trading 交投活跃
z13"S(5D~ actual circulation 实际流通
*;"^b\f5_ actual cost 实际成本
K"-N:OV actual expenditure 实际开支；实际支出
,u~\$ Az6 actual income 实际入息；实际收入；实际收益
9n8;eE08 actual market 现货市场
Qyd3 e O_ actual price 现货价；实际价格
1`2lTkg actual profit 实际利润
s#*
mn actual quotation 实盘；实际价位；实际报价
U@Aq@d+n actual year basis 按实际年度计算
:GL|: actuals 实货
H,3 $TNX y actuarial investigation 精算调查
@J"
} ~Y actuarial principle 精算原则
F<IqKgGzH actuarial report 精算师报告
bmT J Actuarial Society of Hong Kong 香港精算学会
-6t#
?Dkc' actuarial valuation 精算师估值
IFpmf0;^ actuary 精算师
+H = "5uO< ad referendum agreement 暂定协议；有待覆核的协定
5bZ ` YO ad valorem duty 从价税；按值征税
2px5>4< ad valorem duty system 从价税制
B LMcvK\9 ad valorem fee 从价费
8h AI l ad valorem tariff 从价关税
OtQKDpJq additional allowance 额外免税额
[ d dEt additional amount for unexpired risk 未过期风险的额外款额
ch : 428 additional assessable profit 补加应评税利润
a-%^!pN\M additional assessment 补加评税
WNL3+ additional commitment 额外承担
- *yj[?6 additional commitment vote 额外承担拨款
5-]%D(y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+[~\\X additional dependent parent allowance 供养父母额外免税额
6e~+@S additional provision 额外拨款
DC/CUKE.d additional stamp duty 附加印花税
Y6{p|F?&" additional tax 补加税罚款；补加税款
D-,sF 8{ i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\19 XDqf8 adjudged bankrupt 被裁定破产
_f34p:B%s adjudicated bankrupt 裁定破产人
Ii[rM/sG adjudication fee 裁定费；评定印花税额手续费；评估契据费
VK`b'U &l" adjudication of bankruptcy 裁定破产；宣告破产
9=JU &/! adjudication of insolvency 裁定无力偿还债务
]]`+aF0 adjusted actual 经调整的实数；调整后的实数
F1%'
zsv adjusted current assets 经调整的流动资产；调整后的流动资产
-,4_ &V adjusted figure 经调整的数字；调整后的数额
I ;mtyS adjusted liabilities 经调整的负债；调整后的负债
typ*.j[q adjusted loss 经调整的亏损；调整后的亏损
oM MU5sm adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
|:
nuT$( adjusted profit 经调整的利润；调整后的利润
zlFl{t adjusted surplus 经调整的盈余额；调整后的盈余额
WtlIrdc adjusted value 经调整的价值；调整后的价值
G. oaDGy adjustment 调整；修订；理算〔保险〕
IOmIkx&`GP adjustment centre 调剂中心
Yn I adjustment lag 调整过程的时间差距；调整时差
?TzN?\ adjustment mechanism 调整机制
Y1
-cz: adjustment of loss 亏损调整
0!(Ii@m=N adjustment process 调整过程；调整程序
gNZ^TeT adjustment range 调整幅度
1p8E!c{}j administered exchange rate 受管制汇率
%FF
S&vd Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5#2vSq!H administration expenses 行政费用
w"l8M0$m administration fee 手续费；行政费
spe9^.SI administration in bankruptcy 破产管理
<D4)gRRo administration order 遗产管理令
+Z{ 4OJK administrator 管理人；遗产管理人
3q1O:b^eo administrator of the estate 遗产管理人
J-\b?R a admission of debt 债项承认书
7rhpIP2n admission of proof 接纳债权证明
I=3q#^}[ advance 放贷款项；垫付款项；预支款项；预付款项
1 1p\
z advance account 暂支帐目；预付款帐户
`_v-Y`Z advance compensation 预付补偿金
S?8q.5 9 advance from shareholder 股东垫款
H!45w;,I advance pending reimbursement 预支以待日后付还
,# "AWQ advanced economy 先进经济体系
JBWiTUk advancement 预付；预付财产
ZFdQ Z=.' advances warrant 垫款令
gV`:e No* advancing 贷出
VVe >} adverse balance 逆差
F;~ #\ X adverse exchange 逆汇
k)4|% advertisement addressed to shareholders 在报章刊登的致股东通告
*dK A/.g advice for collection 托收通知书
}xdI{E1 q) advice of drawing 提款通知书；汇票通知书
X=.+XP] advice of payment 付款通知
}"cb^3 Advisory Committee [Securities and Futures Commission]
C ]r$ 谘询委员会〔证券及期货事务监察委员会〕
<MfB;M Advisory Committee on Diversification 经济多元化谘询委员会
B8TI 5mZ4 affidavit 誓章；遗产申报誓章
q 2 hZ1o affidavit of no receipt 述明无收款的誓章
:+R ||q i affiliate 联号；联营公司；附属公司
b1 KiO2
E affiliated company 附属公司；联号；联营公司
}wv$ #H[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X He= affordability 负担能力
<B `=o O%o African Development Bank [AfDB] 非洲开发银行
dmF<J>[ after-acquired property 事后取得的财产
c/x( v=LW after-hours dealing 市后交易
$[|8bE after-tax profit 税后盈利；税后利润；税后溢利
"0/OpT7h7 agency agreement 代理协议
n1cAI|ZE agency expenses 代理机构的开支
y'zEaL&SI@ agency fee 代理费
atN`w=6A` Agency Law 《代理法》
Nq9(O#} agent 代理人；承销人
N [42 al agent of company 公司代理人
I O 6i agent's fee 代理人费；经纪费
s*!2oj aggregate 总计；总数；总体数字
jf$t aggregate amount 总款额；总额
".@SQgyb0 aggregate assets and liabilities 总体资产与负债
e3Lf'+G\ aggregate at constant price 按固定价格计算的总体数字
&Owt:R)9~ aggregate demand 总需求
5T;_k'qe aggregate gross position 总持仓量
T+~~w'v0 aggregate limit 总限额
0[hl&7 Ab@ aggregate of salaries tax 合计薪俸税
S`*al<m aggregate performance 总体表现；总体业绩
'Lm.`U aggregate supply 总体供应
$9l3 DJ aggregate surplus 总盈余
F1,pAtA aggregate total 整体总额
NOQgkN aggregate value 总值；合计价值
p@Qzg
/X aggregated basis 合计基准
aFC3yMKXh aggregated net chargeable income 合计应课税入息实额
rg P$\xn- aggregation 合并计算；合计；总和
h]zx7zt-
aggregation of incomes of husband and wife 夫妇入息合并计算
?]7ITF aggregation of property 财产的总和
6f{ c agio 差价；贴水
[6-l6W 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》
+ATN2
o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
wZOO#&X#r 《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》
g^]Q*EBa Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\ ]r{73C 《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》
|MBnRR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(Hn,}(3S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h{h=',o1 agreement for a settlement 授产协议
Cu`ZgK LQ agreement for assignment 转让协议
c~tkY!c agreement for sale 售卖协议；买卖协议
VyI%^S
]sS agreement for sale and purchase 买卖协议
kQH!`-n:T agreement for the payment of interest 支付利息协议
F*NI s:3; agreement for the repayment of money 还款协议
Dgkt-:S/T| agreement of reinsurance 再保险协议
t>25IJG Agricultural Bank of China 中国农业银行
Sqb#U{E air passenger departure tax 飞机乘客离境税
vfo[<" Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]Wy V bIu airport tax 机场税
r1=Zoxc=w alcohol duty 酒精税
jf%Ydr}` alienation 让与；让渡；转让
HQE#O4 alimony 生活费；赡养费
AOfQqGf All Ordinaries Index [AOI] 所有普通股指数
o%|1D'f^ all risks 全险；综合险
-(59F All Sales Record for Stock Market 《股票市场成交报告》
"qDEI} Allied Capital Resources Limited 新联财务有限公司
=_wgKXBFa all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M P3E]T~: allocation letter 拨款信件
d>aZpJ[. allocation of fund 分配款项；预留款项
oZ8SEC "] allocation of profit 利润分配；溢利分配
Z>D7C?v:( allocation warrant 拨款令
A l` ;SWN allotment 分配；配股
#h&?wE> allotment notice 股份配售通知；配股通知
`QkzWy~V3 allotment of shares 股份分配
T&S< 0 allowable 可获宽免；免税的
aI\ VqOt ] allowable business loss 可扣除的营业亏损
c\x?k<= allowable expenses 可扣税的支出
I @z{G r allowance 免税额；津贴；备抵；准备金
kNjbpC E\! allowance for debts 债项的免税额
]c5Shj5|p allowance for depreciation by wear and tear 耗损折旧免税额
HK-?<$Yc allowance for funeral expenses 殡殓费的免税额
uj]GBo= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7v?Ygtv allowance for repairs and outgoings 修葺及支出方面的免税额
GV2}K
<s allowance to debtor 给债务人的津贴
PC U6E9~t2 alteration of capital 资本更改
\fKv+ alternate trustee 候补受托人
BPPh VE amalgamation 合并
RM`8P5i]sF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e IEcj<f ambit of charges 征税范围；收费范围
U{ R*WB b amended valuation 经修订的估值
y= &)sq American Commodities Exchange 美国商品交易所
k9bU< American Express Bank Limited 美国运通银行
>a0;|;hp American Stock Exchange 美国证券交易所
Mdy H/.Te amortization 摊销
gz88$BT amount due from banks 存放银行同业的款项
I|PiZ1]2 Y amount due from banks abroad 存放海外银行同业的款项
yy>4`_ amount due from holding companies 控股公司欠款
6F<L4*4U
amount due from local banks 存放本港银行同业的款项
NH?s amount due to banks 银行同业的存款
XkNi 'GJf amount due to banks abroad 海外银行同业的存款
7O{\^Jz1 amount due to holding companies 控股公司存款
zJV4) amount due to local banks 本港银行同业的存款
xCQ<G{;C amount due to outport banks 外埠银行同业的存款
L, l+1`Jz amount for note issue 发行纸币的款额
%]
Bb;0G amount of bond 担保契据的款额
EU\1EBT^ amount of consideration 代价款额
@4Y>)wn&; amount of contribution 供款数额
? & 1?uc amount of indebtedness 负债款额
sF|lhLi amount of principal of the loan 贷款本金额
C
:e 'wmA amount of rates chargeable 应征差饷数额
7i'vAOnw^ amount of share capital 股本额
=B/^c>w2 amount of sums assured 承保款额
m\V J= amount of variation 变动幅度
9sRP8Nj| amount of vote 拨款数额
bEy%S "\< amount payable 应付款额
crmnh4- amount receivable 应收款额
SC!IQ80H#D Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~svu0[Vx analysis 分析
aN7u
j ancillary risk 附属风险
NeWssSje annual account 周年帐目；周年帐目报表；年度决算；年结
q=EQ DHmh annual accounting date 年结日期
/bw-* annual allowance 每年免税额；年积金；年度津贴；年津
S-L6K A{ annual balance 年度余额
't>Qj7vh0 annual disposable income 每年可动用收入
iCc \p2p annual estimates 周年预算
*JDc1$H0 annual fee 年费
%+' & $ annual general meeting 周年大会
m4 %m0"Z annual growth rate 年增率；每年增长率
W Uxr@0 annual long-term supplement 长期个案每年补助金
cJty4m- annual pensionable emolument 可供计算退休金的年薪
W6*( Y annual report 年报
A#p@`|H#B Annual Report on the Consumer Price Index 《消费物价指数年报》
8m 9G^s`[ annual return 周年报表；周年申报表；每年报税表格
A 7 sej Annual Return Rules 《周年报表规则》
^yb_aC w annual review of consumer prices 每年消费物价回顾
iff U}ce annual roll-forward basis 逐年延展方式
r DSt
~ l annual salary 年薪
RJ-CWt
[LG annual statement 年度报表；年度决算表
g VuN a) 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
>,9t<p=Q annuitant 年金受益人
`C=p7 % annuity 年金
qH(2 0Z! annuity contract 年金合约
{UhZ\qe annuity on human life 人寿年金
2L\h+) antecedent debt 先前的债项
{vU '>pp ante-dated cheque 倒填日期支票
1ri#hm0x\ anticipated expenditure 预期开支
&iSQ2a!l8b anticipated net profit 预期纯利
Wd%j;glG anticipated revenue 预期收入
h&Sl8$jVp anti-inflation measure 反通货膨胀措施
kz??""G7/ anti-inflationary stance 反通货膨胀立场
bb<Vh2b>R apparent deficit 表面赤字
T<ua0;7 apparent financial solvency 表面偿债能力
y"]> Rr apparent partner 表面合伙人
.K0BK)axO application for personal assessment 个人入息课税申请书
Z uE 0'9 application of fund 资金应用
2ru6 bIb; application to release as liquidator and to destruct the books of accounts and documents
kBT cN D| 申请免除清盘人职务及毁灭帐簿与文件
j9qN!.~mM appointed actuary 委任精算师
b/G0EcRw+ appointed auditor 委任核数师；委任审计师
9 V;m;s z appointed trustee 委任的受托人
,iHt*SZ,* appointer 委任人
g>Z1ZK0;M apportioned pro rata 按比例分摊
Xrv rN^' apportionment 分配；分摊
LD5'4,%- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<.AIV p apportionment formula 分摊方程式
4C2 D wj apportionment of estate duty 遗产税的分摊
WH/a #F appraisal 估价；评估
Ylf 6-FbF appreciable growth 可观增长
D~ {)\;w^! appreciable impact 显着影响
%:/;R_ appreciable increase 可观增长
!l&lb]V cz appreciation 增值；升值
^a ]i&o[c appreciation against other currencies 相对其他货币升值
E>[~"~x"pV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
i0 R =P [ appreciation tax 增值税
<9Ch kb|B appropriation 拨款；拨用；拨付
EuAa appropriation account 拨款帐目
g5?Fo%W Appropriation Bill 拨款法案
u|Ai<2b$ appropriation-in-aid system 补助拨款办法
}%}eyLm( approved assets 核准资产
gf!j|O ; approved basket stock 认可一篮子证券
/2z 2a-!r approved budget 核准预算
E^qKkl approved charitable donation 认可慈善捐款
} Jc^p approved charitable institution 认可慈善机构
CUtk4;^y# approved currency 核准货币；认可货币
? ,!qh approved estimates 核准预算
O=m J8W@ approved estimates of expenditure 核准开支预算
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b w approved overseas insurer 核准海外保险人
>,y QG+ approved overseas trust company 核准海外信托公司
c[YC}@l%a approved pooled investment fund 核准汇集投资基金
t2E_y6 approved provident fund scheme 认可公积金计划
c]O4l2nCL approved provision 核准拨款
Rbl(oj# approved redeemable share 核准可赎回股份
< /}[x2w?] approved regional stock 认可地区性证券
.h6h&[TEU approved retirement scheme 认可退休金计划
iGp@P=;m approved subordinated loan 核准附属贷款
FkS{Z s arbitrage 套戥；套汇；套利
B^Oh L!*tI arbitrageur 套戥者；套汇者
fGxa~Unx arbitrary amount 临时款项
t]m#k%) arrangement 措施；安排；协定
\0:l9;^4 arrears 欠款
F
|GWYw'% arrears of pay 欠付薪酬
`aUA_"f arrears of revenue 逾期未收税款；逾期未收的帐项
@ B[V'| articles of association 组织章程；组织细则；组织章程细则
L2:C6Sc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%URyGS]* ascertainment of profit 确定利润
2{%BQq>C "Asia Clear" “亚洲结算系统”
LPXwfEHOm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9K&b1O@Aj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OU[ Sm7B Asian Development Fund [ADF] 亚洲发展基金
x o*a9H?@ Asian dollar bond 亚洲美元债券
' E@D Asian dollar market 亚洲美元市场
aR3W9 Asian dollar rate 亚洲美元利率
0 8U:{LL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7+z%O3k'I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.z9JoQ asked price 沽盘；喊价；索价；卖方报价
2qEy"DKu assessable income 应评税入息
K 4
>d assessable loss 应评税亏损
>97V2W assessable profit 应评税利润
Ms$kL'/ assessable value 应评税值
J" z8olV assessed profit 估定利润
J4JKAv~3 assessed value 经评估价值
Y`_6Ny=" assessment 评税；评定；估价；评税单
p3-sEIw}Ru assessment number 评税编号；估价编号
EBn7waB S assessment of additional tax 补加税评税
-yC},tK assessment of performance 业绩评估；实绩评价
_qGkTiP Assessor 评税主任
6 g!t1%Kb asset price bubbles 资产价格泡沫
d6Z;\f7[ asset-backed securities 具资产保证的证券
;Z8K3p assets accretion 资产增值
o|UZdGu assets and liabilities 资产与负债
Bkcs4 x assets betterment statement 资产递增表；资产改进表
8
/\rmf\ assets lending 实物放款；有抵押贷款
3cs'Oz<w assets of the company passing on the death 死者去世时转移的公司资产
*l5 /q\ D assets pledged as security for liabilities 用作负债抵押的资产
rSa 3u*xB assets portfolio 资产投资组合
\ET7 assets price 资产价格
_|#)tWy} assets quality 资产质素
Bt.WRRpAB assets realization 资产变现
$V@IRBm assets refinancing arrangement 资产再集资安排
DQE.;0 ld assets securitization 资产证券化
-m-~ assets situated outside Hong Kong 在香港以外地方的资产
{5RM)J1 assets stripping 削减资产；拆卖资产
a|OX 4 assets value 资产值
1|Fukx<@J< assignee 承让人
(l lg !1 assignment 转让；转让书；转让契
H*!E*_ assignment of interest 权益转让
3vMfms assignment of letters patent and trade mark 专利证书及商标转让
`?La assignment of property 物业转让；物业转让书
pV1~REk$& assignment right 转让权
9_&.G4%V assignor 转让人
QYg2'`( associate 有联系的人；有关连人士；相联者；合伙人；联系人
x=9drKIw> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B>JRta;hj associate member 附属会员
iptzVr#b[ associated body corporate 相联法人团体
Bf8 #&]O associated company 相联公司；联属公司
C7nLa@ associated corporation 相联法团
UD .$C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b2 ZKhS8 公认会计师公会〔英国〕
V RT| OUq Association of Futures Exchange Brokers 香港期货经纪协会
g<tr |n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-l^ u1z association of underwriters 承保人组织
\ # #~Tq assumption of control 接管
3 p" ) assurance 担保；保险；转易；转易书
0dXWy`Mn assurance of interest 权益的转易
XC~|{d at 19XX price 按一九ＸＸ年价格计算
A?Uyj at a discount 按赔价计算；按贴水价格计算；打折扣
7=}`"7i~ at a premium 按溢价计算；按升水价格计算
Y68oBUd_E at call 通知付款；按通知
g"F vD_ at constant market price 按固定市价计算
sN;xHT Y at constant price 按固定价格计算
A5z5e#
,u at cost 按成本计算
P)Sw`^d at current market price 按当时市价计算；按现时市价计算
CGPPo;Rj K at current price 按当时价格计算；按现时价格计算
Z?dz@d%C at factor cost 按要素成本计算；按生产要素成本计算
Kc0KCBd8]; at money-of-the-day price 按付款当日价格计算
*Z<`TB)<X at or better 按指定或较佳价位〔买卖指令〕
pYH#Vh at par 按面值计算；平价
s_u@8e 6_ at sight 见票即付
eR =P at the close 按收市盘
Hh,q)(Wo at the opening 按开市盘
V) C4 sG attestation 见证；见证条款
/u5MAl.<[ at-the-money option 平价期权
m{; 2! attorney 受权人；受托代表人
bF<FX_}!s! attornment 新拥有人承认书
7]62=p2R attributable profit 可归属利润
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3` attributable share value 可归属股份价值
3N[t2Y 1r Auckland Stock Exchange 奥克兰证券交易所
r 1n l! auction 拍卖
5v6*.e'p auctioneer 拍卖商
]haZ T\ audit 审计；核数
%?^IS&]Z Audit Commission 审计署
X`ee}C.D_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Jzo|$ W 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〕
>2tYw,m audit review 帐目审查
!T!U@e=u Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;3't a!.c audited account 审计帐目；经审计的帐目
JN,4#, audited annual account 经审计的周年帐目
^cn%]X#. audited balance sheet 经审计的资产负债表
Il `35~a auditor 核数师；核数主任；审计师
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<!s! auditor's certificate 核数师证明书；审计师证明书
Et}S*!IS auditor's report 核数师报告；审计师报告
Se{}OG) Aussie bond 澳元债券
/0A9d-Qd< austerity budget 紧缩预算
scT,yNV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)w4i0Xw^C: Australia All Ordinaries Index 澳洲所有普通股票指数
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Mp+gE Australian Dollar [AUD] 澳元
-XRn%4EX? Australian Options Market 澳大利亚期权市场
j
Jt"= Australian Securities Commission 澳洲证券事务监察委员会
&s-iie$"@x Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!:]CKbG Australian Stock Exchange 澳大利亚证券交易所
&@<Z7)) Austrian Schilling [ATS] 奥地利先令
oSq?. *w< authentication 认证；鉴证
ark~#<SqAr authority to purchase 委托购买证；委购书
#rD0`[pz authorization 认可；核准；授权；授权书
JZ3CC f authorization by direction 指示授权
>g+yw1n C authorization by instruction 指令授权
m<}> 'D T authorization by warrant 令状授权
}OL?k/w authorization of unit trust 单位信托的认可
0%&ZR=y(G authorized agent 指定代理人
B]iPixA 6 authorized capital 法定资本
'"qTmo! authorized clerk 出市员
(E[c- 1s authorized dealer 认可交易商
]Dec/Nnj authorized financial institution 认可财务机构
y(^t &tgjS authorized fund 认可基金
: 7>o Fz authorized fund house 获授权的基金公司；认可基金公司
42]hX9E authorized institution 认可机构
jlXzfD T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H{hd1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zZp0g^;.? authorized insurer 获授权保险人；获认可承保人
Pu>jECcz authorized investment 特准投资项目
+Np[m$Z * authorized person 获授权人
MkLXMwuQ & authorized representative 获授权代表
kD;1+l Nz authorized share capital 法定股本
M~+}ss automated quotation system 自动报价系统
xP/?E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
VW&EdrR,S 自动交易系统〔香港期货交易所有限公司〕
)cP &c= automatic adjustment mechanism 自动调整机制
S1$lNB automatic adjustment system 自动调整系统
e<A6= } Automatic Clearing House 自动票据交换所
8L1 vt Yz automatic exchange rates accumulation system 自动化汇率累集系统
Ec'Hlsgh&T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X(_xOU)V automatic teller machine [ATM] 自动柜员机
O2{~Q{p autopay 自动转帐
d dK\q!0 available assets 可用资产
iq1HA.X( available fiscal reserve 现存财政储备
.bYZkO:oy available profit 可用利润
&X3G;x2; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
RD6n1Wb(@ average 平均；平均数；海损
G`D rY; average basic salary 平均基本薪金
yM}~]aQ y average consumer expenditure 平均消费开支；一般消费开支
u1 Z ;n average cost 平均成本
r +:]lO average cost of land production 增辟土地平均成本
= -bGH
average daily turnover 平均每日成交额
76::X:76 average daily wage rate 平均每日工资率
WwUhwY1o!L average expenditure pattern 平均开支模式
a_Sp}s<J average growth rate 平均增长率
epN!+(v average net fixed assets 固定资产平均净值
|VX )S! average of relatives 相对价格平均数
[x%[N)U3 average price 平均价格
=y^`yv 3 average propensity to consume 平均消费倾向；一般消费倾向
\qf0=CPw8 average propensity to save 平均储蓄倾向；一般储蓄倾向
t| PQ4g< average rate 平均率
~7=eHU.@ average revenue 平均收入；平均收益
yE&WGpT average stock 平均库存；平均存货
-.@dA'j[ average yearly rent 平均年租
/PZx['g avoidance of double taxation 避免双重课税
}]#&U/z avoidance of tax 避税
