A:
Ts~ )0 A share Ａ股；甲类股份
rQ!X abatement of tax 减税；减扣免税额
p#T^o]+ ABN AMRO Bank N.V. 荷兰银行
"v9i;Ba>+ above-the-line expenditure 线上项目支出；经常预算支出
(qky&}H above-the-line receipt 线上项目收入；经常预算收入
r!,/~~m T ABSA Asia Limited 南非联合亚洲有限公司
$> M A absolute change 绝对数值变更
3~uWrZ.u absolute expenditure 实际开支
GA.4'W^&a absolute guideline figure 绝对准则数字
O :>9yZhV absolute interest 绝对权益
x.:k0;%Q absolute order of discharge 绝对破产解除令
R{hq1- absolute profit margin 绝对利润幅度
9" RGf 1] absolute value 实值；绝对值
Jc74A=sT absolutely vested interest 绝对既得权益
?4 &C)[^ absorbed cost 已吸收成本；已分摊成本
1MF0HiC absorption 吸收；分摊；合并
61}hB>TT: absorption rate 吸收率；摊配率；分摊率
(wtw1E5X ACB Finance Limited 亚洲商业财务有限公司
:+nECk acceptable form of reciprocity 合理的互惠条件
z/IZ ;K_e acceptable rate 适当利率；适当汇率
hG3p" _L acceptance agreement 承兑协议
EgY yvS) acceptance for honour 参加承兑
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BN_Upat acceptor 承兑人；接受人；受票人
a!?&8$^< acceptor for honour 参加承兑人
}s 7ibm' accident insurance 意外保险
-Jj" JN. Accident Insurance Association of Hong Kong 香港意外保险公会
ji~P?5(: accident insurance scheme 意外保险计划
C*f3PB=H_ accident year basis 意外年度基准
'r2VWa vT accommodation 通融；贷款
#FHyP1uyc accommodation bill 通融票据；空头票据
PM
A61g accommodation party 汇票代发人
?V>\9?zb account balance 帐户余额；帐户结余
Wz^M* =, account book 帐簿
DwLl}{ r' account collected in advance 预收款项
O(Tdn;1 account current book 往来帐簿
e[ 8AdE account of after-acquired property 事后取得的财产报告
01-n_ $b account of defaulter 拖欠帐目
nnm9pnx account payable 应付帐款
Oy `2ccQ# account payee only [A/C payee only] 只可转帐；存入收款人帐户
(fYrb# ]!y account receivable 应收帐款
a=!I(50 account receivable report 应收帐款报表
n~wNee account statement 结单；帐单；会计财务报表
R
Wd#)3 account title 帐户名称；会计科目
J|Xu]fg0 accountant's report 会计师报告
\B<A.,i4 Accountant's Report Rules 会计师报告规则
. eSMI!Y= accounting and auditing procedure 会计与审计程序；会计与核数程序
\1p_6U7 Accounting Arrangements 《会计安排》
V L&5TZtz accounting basis 会计基础
}?vc1%w accounting by Official Receiver 破产管理署署长呈交的帐目
\EC=#E( Accounting Circular 《会计通告》
)Fo1[:_B ' accounting class 会计类别
h"-}BjL accounting date 记帐日期；会计结算日期
<g^!xX<r? accounting for money 款项核算
tU p'cG Accounting Officer 会计主任
3?"JFfYU,' accounting period 会计报告期；会计期
NP {O accounting policy 会计政策；会计方针
\~YyY'J accounting practice 会计惯例
G \S >H accounting principle 会计准则
xlH?J;$ accounting record 会计记录
b [MdA|C%j accounting report 会计报告
hR] AUH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~D9VjXfL) Accounting Society of China 中国会计学会
)=
,Lf j8x accounting statement 会计报表
&>Ko}? w accounting system 会计制度；会计系统
J6) &b7 accounting transaction 会计事项；帐务交易
mO UIGlv accounting treatment 会计处理
GG} (*pOr accounting year 会计年度
J7C2:zj accretion 增值；添加
#78P_{ #! accrual 应计项目；应累算数目
s|1Bq oE accrual basis 应计制；权责发生制
k$hNibpkt accrual basis accounting 应计制会计；权责发生制会计
Nd"Rt accrue 应累算；应计
gmY*}d`
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_v+mjDdQ accrued charges 应计费用
S4jt*]w5b accrued cumulative preference share dividend 应累算的累积优先股股息
.kGlUb?^Q accrued expenses 应累算费用
8-wW? YTG accrued interest payable 应付利息；应计未付利息
y8{PAH8S accrued interest receivable 应收利息；应计未收利息
nn"Wn2ciS accrued right 累算权益
^rKA=siz accruing profit 应累算的利润
Y\qiYra accumulated fiscal reserve 累积财政储备
X2MQa:yksP accumulated profit 累积利润；滚存溢利
A!K/92[#@ accumulated reserve 累积储备
4l2xhx accumulation of surplus income 累积收益盈余
es` A< acquired assets 既得资产
n tfwR#j acquisition 收购；购置；取得
Vo\RtM/6{ acquisition cost 购置成本
p:hzLat~ acquisition expenses 购置费用
e qyZ|6 acquisition of 100% interest 收购全部股权
>}43xIRRCq acquisition of control 取得控制权
H9["ZRL,Q acquisition of fixed assets 购置固定资产
r*'X ]q|L+ acquisition of shell “买壳”
qX GAlCq@ acquisition price 收购价
_PPW9U S{ act of God 天灾
9P 3jx)K acting partner 执事合伙人
.3B3Z& vr active market 买卖活跃的市场；交投畅旺的市场；旺市
? Q`Sx active partner 积极参与的合伙人
}^Unx W active trading 交投活跃
e%v<nGN.- actual circulation 实际流通
jDp]}d|f) actual cost 实际成本
J#0oL_xY# actual expenditure 实际开支；实际支出
C^ hHt,& actual income 实际入息；实际收入；实际收益
EzDj,!!<w actual market 现货市场
`J> 76WN actual price 现货价；实际价格
;?y*@ *2u actual profit 实际利润
_d$0( actual quotation 实盘；实际价位；实际报价
&?@gUk74" actual year basis 按实际年度计算
6;lJs,I1w{ actuals 实货
+G!N@O actuarial investigation 精算调查
? 9.V@+i actuarial principle 精算原则
p<|I !n&9 actuarial report 精算师报告
a:o Z5PX= Actuarial Society of Hong Kong 香港精算学会
Sv7_-#SW<( actuarial valuation 精算师估值
FA.h ?yfr actuary 精算师
;
)Vro ad referendum agreement 暂定协议；有待覆核的协定
s7FJJT n ad valorem duty 从价税；按值征税
OAc*W<Q 0 ad valorem duty system 从价税制
1$q>\ ad valorem fee 从价费
u7=jtB ad valorem tariff 从价关税
LvJ')HG additional allowance 额外免税额
D<rO:Er?*a additional amount for unexpired risk 未过期风险的额外款额
VWlOMqL995 additional assessable profit 补加应评税利润
U8P nt|0 M additional assessment 补加评税
R;P>_ei(LK additional commitment 额外承担
T4 dYC 'z additional commitment vote 额外承担拨款
'oZ/fUl|7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
({ 7tp!@ additional dependent parent allowance 供养父母额外免税额
DR o@gYDn additional provision 额外拨款
y&0&K 4aa additional stamp duty 附加印花税
9E (VU. additional tax 补加税罚款；补加税款
8 oHyN o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\(a9 rZ9 adjudged bankrupt 被裁定破产
cJ
G><' adjudicated bankrupt 裁定破产人
g<[_h(xDeG adjudication fee 裁定费；评定印花税额手续费；评估契据费
G\\z k adjudication of bankruptcy 裁定破产；宣告破产
}mjJglK!N adjudication of insolvency 裁定无力偿还债务
.(Gq9m[~8H adjusted actual 经调整的实数；调整后的实数
o 0~ +%& adjusted current assets 经调整的流动资产；调整后的流动资产
J~5VL |c a adjusted figure 经调整的数字；调整后的数额
K_iy^|0)5] adjusted liabilities 经调整的负债；调整后的负债
! af35WF adjusted loss 经调整的亏损；调整后的亏损
B)F2SK<@ 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
+w-UK[p adjusted profit 经调整的利润；调整后的利润
v^aARIg adjusted surplus 经调整的盈余额；调整后的盈余额
8c m,G adjusted value 经调整的价值；调整后的价值
OC z WP, adjustment 调整；修订；理算〔保险〕
V| > u, adjustment centre 调剂中心
.,:700n+^ adjustment lag 调整过程的时间差距；调整时差
&z-f, `yG adjustment mechanism 调整机制
}b+tD3+ adjustment of loss 亏损调整
[_jTy;E adjustment process 调整过程；调整程序
TqNEU<S/t adjustment range 调整幅度
yA%(!v5UT administered exchange rate 受管制汇率
wSp1ChS k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"`DCXn#mB administration expenses 行政费用
krTH<- P administration fee 手续费；行政费
bA-=au?o5 administration in bankruptcy 破产管理
A/W-'%+` administration order 遗产管理令
(lh bH]I administrator 管理人；遗产管理人
0@rrY administrator of the estate 遗产管理人
X6mY#T'fQ admission of debt 债项承认书
|X9YVZC admission of proof 接纳债权证明
K1Tq7/N advance 放贷款项；垫付款项；预支款项；预付款项
`zHtf ox ! advance account 暂支帐目；预付款帐户
eR(PY{ advance compensation 预付补偿金
Urhh)i advance from shareholder 股东垫款
=5E G}@ advance pending reimbursement 预支以待日后付还
ZpPm>|w advanced economy 先进经济体系
LSQ 2pB2V advancement 预付；预付财产
<l M]c advances warrant 垫款令
tr2@{xb advancing 贷出
22L#\qVkl adverse balance 逆差
XF1x*zc adverse exchange 逆汇
f/ 9]o advertisement addressed to shareholders 在报章刊登的致股东通告
&oe vgG advice for collection 托收通知书
,cs`6Bd4 advice of drawing 提款通知书；汇票通知书
i=%wZHc; advice of payment 付款通知
vJ$# m_aa Advisory Committee [Securities and Futures Commission]
`j088<?j 谘询委员会〔证券及期货事务监察委员会〕
9hI4',(rE Advisory Committee on Diversification 经济多元化谘询委员会
{A4"K X(U affidavit 誓章；遗产申报誓章
\GeUX <Fl affidavit of no receipt 述明无收款的誓章
^;B
vd! affiliate 联号；联营公司；附属公司
9)sGnD; affiliated company 附属公司；联号；联营公司
'$~9~90?Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#;U_ L`q affordability 负担能力
|b'fp1< / African Development Bank [AfDB] 非洲开发银行
+ )?1F after-acquired property 事后取得的财产
n{pS+u z after-hours dealing 市后交易
~130"WQ; after-tax profit 税后盈利；税后利润；税后溢利
!3K6ew>Sf agency agreement 代理协议
+nRO< agency expenses 代理机构的开支
mq~7v1kw agency fee 代理费
KcVCA Agency Law 《代理法》
w,]cFT agent 代理人；承销人
b/oJ[Vf agent of company 公司代理人
pYJv|`+ agent's fee 代理人费；经纪费
&C3J6uCm+ aggregate 总计；总数；总体数字
#rzq9}9tB aggregate amount 总款额；总额
tv)x(MX aggregate assets and liabilities 总体资产与负债
v\:>}
<g c aggregate at constant price 按固定价格计算的总体数字
\$s<G|<P aggregate demand 总需求
P y6c=&* aggregate gross position 总持仓量
&|xN=U/ aggregate limit 总限额
$O&P@8:Z aggregate of salaries tax 合计薪俸税
zbP0! aggregate performance 总体表现；总体业绩
\1f $]oS aggregate supply 总体供应
.l5y !? aggregate surplus 总盈余
_ Onsfv aggregate total 整体总额
aYe,5dK> aggregate value 总值；合计价值
J'y*;@4l^: aggregated basis 合计基准
{m F:m5e aggregated net chargeable income 合计应课税入息实额
J%EbJ5p<QF aggregation 合并计算；合计；总和
n.,\Z(l|0 aggregation of incomes of husband and wife 夫妇入息合并计算
?3Wh. %n aggregation of property 财产的总和
-y OrNir}W agio 差价；贴水
.hlr)gF&) Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
VB*$lx X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zl46E~"]x 《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[S 5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UDV,c o 《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》
nCEt*~t9VE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NFPW#-TF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@! ^c@ agreement for a settlement 授产协议
I(/W+ o agreement for assignment 转让协议
B[ooT3V agreement for sale 售卖协议；买卖协议
R>[2 }R30 agreement for sale and purchase 买卖协议
o87. ( agreement for the payment of interest 支付利息协议
?stx3sZ agreement for the repayment of money 还款协议
WA~|:S+ agreement of reinsurance 再保险协议
bAt%^pc=y Agricultural Bank of China 中国农业银行
"ji4 x y air passenger departure tax 飞机乘客离境税
E=GCq=Uw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(L8H.|. airport tax 机场税
W'rft@J$ alcohol duty 酒精税
w H~Q4)#=o alienation 让与；让渡；转让
' A= x alimony 生活费；赡养费
aDR<5_Y b All Ordinaries Index [AOI] 所有普通股指数
k&ujr:)5Y5 all risks 全险；综合险
"m ):" All Sales Record for Stock Market 《股票市场成交报告》
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dw m>a Allied Capital Resources Limited 新联财务有限公司
5NbI Vz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Fkj\U^G allocation letter 拨款信件
}m/aigA[1 allocation of fund 分配款项；预留款项
9*RfOdnNe allocation of profit 利润分配；溢利分配
=(K;z9O R allocation warrant 拨款令
m C_v!nL. allotment 分配；配股
tTe\#o` allotment notice 股份配售通知；配股通知
&CF74AN# allotment of shares 股份分配
E buOPa allowable 可获宽免；免税的
:gVz}/C.@ allowable business loss 可扣除的营业亏损
[3;J,P=& allowable expenses 可扣税的支出
m!a<\0^ allowance 免税额；津贴；备抵；准备金
%FLz}QW* allowance for debts 债项的免税额
W}+Q!T= allowance for depreciation by wear and tear 耗损折旧免税额
O[3J Px allowance for funeral expenses 殡殓费的免税额
&6FRw0GX allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=:v \}/ allowance for repairs and outgoings 修葺及支出方面的免税额
+Vt@~Z4K allowance to debtor 给债务人的津贴
O*rKV2\ alteration of capital 资本更改
rPkV=9ull, alternate trustee 候补受托人
BgJ;\NV amalgamation 合并
/A[AHJ<[? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y _>HQs,: ambit of charges 征税范围；收费范围
AnG/A!G amended valuation 经修订的估值
_sbZyL American Commodities Exchange 美国商品交易所
~<Uwum v American Express Bank Limited 美国运通银行
V'
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a American Stock Exchange 美国证券交易所
o;M"C[ amortization 摊销
/ _-?NZ amount due from banks 存放银行同业的款项
SC74r?N FA amount due from banks abroad 存放海外银行同业的款项
Z%6I$KAN8 amount due from holding companies 控股公司欠款
k# ZO4 amount due from local banks 存放本港银行同业的款项
DY^q_+[ V amount due to banks 银行同业的存款
? Q wDV` amount due to banks abroad 海外银行同业的存款
Fl]$ql
amount due to holding companies 控股公司存款
:e ?qm7 cB amount due to local banks 本港银行同业的存款
Yq4_ss'nB amount due to outport banks 外埠银行同业的存款
kM*f9x amount for note issue 发行纸币的款额
l~AmHw
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,* ?bET
$ amount of consideration 代价款额
k]`I 3>/L amount of contribution 供款数额
7 = u\D amount of indebtedness 负债款额
LR]P? amount of principal of the loan 贷款本金额
/ @lXQM9 T amount of rates chargeable 应征差饷数额
]zmY] 5 amount of share capital 股本额
G#@ o6 r amount of sums assured 承保款额
v )!Rir5 amount of variation 变动幅度
nORm7sa9 amount of vote 拨款数额
XB UO amount payable 应付款额
M/ :kh,3 amount receivable 应收款额
{6~v oVkj Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C^K?"800 analysis 分析
Q?L-6]pg ancillary risk 附属风险
Tf
Q(f? annual account 周年帐目；周年帐目报表；年度决算；年结
25t2tj@S annual accounting date 年结日期
?W1(
@. annual allowance 每年免税额；年积金；年度津贴；年津
|L.QIr,jCC annual balance 年度余额
`Q<hL {AH annual disposable income 每年可动用收入
<<6i6b annual estimates 周年预算
5'?K(Jdmp annual fee 年费
{jcrTjmxe annual general meeting 周年大会
[m Jc c annual growth rate 年增率；每年增长率
aN}yS=(Ff annual long-term supplement 长期个案每年补助金
L qMH]W annual pensionable emolument 可供计算退休金的年薪
]MfT5#(6h annual report 年报
PZKKbg2 S Annual Report on the Consumer Price Index 《消费物价指数年报》
G?&0Z++ annual return 周年报表；周年申报表；每年报税表格
jAfUz7@ Annual Return Rules 《周年报表规则》
AVGb;)x# annual review of consumer prices 每年消费物价回顾
NjMbQ M4 annual roll-forward basis 逐年延展方式
} =?kf3k annual salary 年薪
`22F@JYN annual statement 年度报表；年度决算表
)/HSt%> 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
&`0y<0z annuitant 年金受益人
j5 |PQOK annuity 年金
D0v! fF ~ annuity contract 年金合约
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[Yp annuity on human life 人寿年金
Pan^@B=Q antecedent debt 先前的债项
he8y ante-dated cheque 倒填日期支票
q!$ZBw-7>A anticipated expenditure 预期开支
m!e r "0 anticipated net profit 预期纯利
pi q %b] anticipated revenue 预期收入
{vx{Hwyv anti-inflation measure 反通货膨胀措施
aDm$^yP anti-inflationary stance 反通货膨胀立场
z ,87;4- apparent deficit 表面赤字
}N#jA yp! apparent financial solvency 表面偿债能力
s7tNAj bgD apparent partner 表面合伙人
Z`o}xV application for personal assessment 个人入息课税申请书
[~` ;
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A 7 'dD$9 application to release as liquidator and to destruct the books of accounts and documents
QK&<im- 申请免除清盘人职务及毁灭帐簿与文件
7C9qkQ
Jqn appointed actuary 委任精算师
Yl% R a1 appointed auditor 委任核数师；委任审计师
O`g44LW2n appointed trustee 委任的受托人
xqmP/1=NO appointer 委任人
Xnt`7L<L apportioned pro rata 按比例分摊
zq80}5%2CT apportionment 分配；分摊
rOm)s' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7h<B:~(K apportionment formula 分摊方程式
b&"=W9(V apportionment of estate duty 遗产税的分摊
z|=l^u6uS appraisal 估价；评估
>7!4o9)c appreciable growth 可观增长
B%6>2S =E appreciable impact 显着影响
1 ?]Gl+} appreciable increase 可观增长
pR4{}=g, appreciation 增值；升值
Yn+/yz5k_ appreciation against other currencies 相对其他货币升值
_Xlf}BE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4};iL) appreciation tax 增值税
4 C/ appropriation 拨款；拨用；拨付
q{ n~v>wU appropriation account 拨款帐目
0\qbJ Appropriation Bill 拨款法案
QxwZ$?w% appropriation-in-aid system 补助拨款办法
T?N' k= approved assets 核准资产
Mc>]ZAz r approved basket stock 认可一篮子证券
8c3`IIzAS approved budget 核准预算
z'O$[6m6 approved charitable donation 认可慈善捐款
,+3l9F uQ approved charitable institution 认可慈善机构
R 44JK approved currency 核准货币；认可货币
NS6#od
ZeV approved estimates 核准预算
GC?\GV approved estimates of expenditure 核准开支预算
p ~J`}>yo approved overseas insurer 核准海外保险人
w")VcAq approved overseas trust company 核准海外信托公司
RnPJ,Z5s&& approved pooled investment fund 核准汇集投资基金
-_[n2\|we) approved provident fund scheme 认可公积金计划
-PbGNF approved provision 核准拨款
sg;G k/] approved redeemable share 核准可赎回股份
0 t*JP approved regional stock 认可地区性证券
|eAl!k approved retirement scheme 认可退休金计划
:O-Y 67>& approved subordinated loan 核准附属贷款
\om$%FUP arbitrage 套戥；套汇；套利
l}j5E We arbitrageur 套戥者；套汇者
oZH sCQ % arbitrary amount 临时款项
sw6]Bc arrangement 措施；安排；协定
@aN<nd`q) arrears 欠款
n7i;^=9 mM arrears of pay 欠付薪酬
IFlDw}M!9 arrears of revenue 逾期未收税款；逾期未收的帐项
3o9`Ko0 articles of association 组织章程；组织细则；组织章程细则
%L.,:m tq) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)?^0<l#s ascertainment of profit 确定利润
}\|$8 ~ "Asia Clear" “亚洲结算系统”
Lfx&DK ! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
qXR>Z=K< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5 rRYv~+ Asian Development Fund [ADF] 亚洲发展基金
Tm-Nz7U^^ Asian dollar bond 亚洲美元债券
UpL?6) Asian dollar market 亚洲美元市场
k { _X%H/ Asian dollar rate 亚洲美元利率
d^
L` dot Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r"x|]nvg^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}o0R`15dA asked price 沽盘；喊价；索价；卖方报价
i64 a]= assessable income 应评税入息
*F1!=:&s assessable loss 应评税亏损
w(U-6uA assessable profit 应评税利润
Li( }_ assessable value 应评税值
4`)`%R $ assessed profit 估定利润
EpB2?XG A assessed value 经评估价值
3+@ p assessment 评税；评定；估价；评税单
`YVdIDl] assessment number 评税编号；估价编号
Y K!nV , assessment of additional tax 补加税评税
f;!1=/5u- assessment of performance 业绩评估；实绩评价
L#Uk= Assessor 评税主任
^8Tq0>n? asset price bubbles 资产价格泡沫
n" N!76 asset-backed securities 具资产保证的证券
~Os"dAgZFY assets accretion 资产增值
lZ.x@hDS assets and liabilities 资产与负债
JaoRkl?F assets betterment statement 资产递增表；资产改进表
5"%r,GM U assets lending 实物放款；有抵押贷款
I7ZY9W(S assets of the company passing on the death 死者去世时转移的公司资产
A6v02WG_1T assets pledged as security for liabilities 用作负债抵押的资产
Rx<m+ = assets portfolio 资产投资组合
{Lwgj7|~ assets price 资产价格
vz #VW assets quality 资产质素
`of 5h* k assets realization 资产变现
j2\bCGY assets refinancing arrangement 资产再集资安排
<k-& Lh:o3 assets securitization 资产证券化
=o^oMn assets situated outside Hong Kong 在香港以外地方的资产
8ME_O~,N assets stripping 削减资产；拆卖资产
2~Z P[wr assets value 资产值
FPE[} assignee 承让人
57k@] 3
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kA1] o assignment of interest 权益转让
|6'(yn assignment of letters patent and trade mark 专利证书及商标转让
?l W-NPr assignment of property 物业转让；物业转让书
K:gxGRE assignment right 转让权
V z6p^kMB assignor 转让人
GGo)k1T|) associate 有联系的人；有关连人士；相联者；合伙人；联系人
5+\[x ` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
qqA(Swe)T associate member 附属会员
}&BE*U8_ associated body corporate 相联法人团体
rCR?]1*Z
associated company 相联公司；联属公司
(Gr8JpV associated corporation 相联法团
O]>9\ !0{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
q4'szDYO2 公认会计师公会〔英国〕
fw$/@31AP? Association of Futures Exchange Brokers 香港期货经纪协会
;wwhW|A Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8!2NZOZOS association of underwriters 承保人组织
9\ZlRYnc= assumption of control 接管
Y f:xM>.% assurance 担保；保险；转易；转易书
};6[Byf assurance of interest 权益的转易
nAPSs]D at 19XX price 按一九ＸＸ年价格计算
{G&*\5W at a discount 按赔价计算；按贴水价格计算；打折扣
$ "1Unu&P at a premium 按溢价计算；按升水价格计算
~Mbo`:>(4v at call 通知付款；按通知
=)5O(h at constant market price 按固定市价计算
((&_m9 a at constant price 按固定价格计算
9g3e( z@ at cost 按成本计算
zs|R #?a= at current market price 按当时市价计算；按现时市价计算
0$NcxbM at current price 按当时价格计算；按现时价格计算
S
L<P`H| at factor cost 按要素成本计算；按生产要素成本计算
Vp{! Ft8> at money-of-the-day price 按付款当日价格计算
A:PQIcR;V at or better 按指定或较佳价位〔买卖指令〕
Fka&\9i at par 按面值计算；平价
QH@?.Kb_qU at sight 见票即付
G8dC5+h at the close 按收市盘
,e$]jC<sv2 at the opening 按开市盘
FDBj<uXfM| attestation 见证；见证条款
*@/1] W at-the-money option 平价期权
1Q"w)Ta
attorney 受权人；受托代表人
R#gt~]x6k attornment 新拥有人承认书
nt. A X attributable profit 可归属利润
&?UIe] attributable share value 可归属股份价值
-x)Oo` Auckland Stock Exchange 奥克兰证券交易所
AdB B#zd auction 拍卖
soh)IfZ auctioneer 拍卖商
lx _jy>$}r audit 审计；核数
vVB8zS~l
, Audit Commission 审计署
{:BAh 5e| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y ' 7f"W 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
JAJo^}}{b audit review 帐目审查
r LQBaT7t# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
CeQL8 yJ; audited account 审计帐目；经审计的帐目
{R<0 'JU audited annual account 经审计的周年帐目
ziZLw$ ) audited balance sheet 经审计的资产负债表
*W,tq(%tQ auditor 核数师；核数主任；审计师
J&Ig%&/ auditor's certificate 核数师证明书；审计师证明书
g$ bbm}6S auditor's report 核数师报告；审计师报告
x}v]JEIf[Q Aussie bond 澳元债券
?# ~3%$> austerity budget 紧缩预算
lZ]x #v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tQ0iie1Ys Australia All Ordinaries Index 澳洲所有普通股票指数
?.Mw Australian Dollar [AUD] 澳元
ERD( qL.J Australian Options Market 澳大利亚期权市场
f$#--* Australian Securities Commission 澳洲证券事务监察委员会
gS{hfDpk,h Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2..b/ Australian Stock Exchange 澳大利亚证券交易所
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Gp <.z Austrian Schilling [ATS] 奥地利先令
zURxXo/\V authentication 认证；鉴证
cV^ r_E\m authority to purchase 委托购买证；委购书
6 [ }~m\cY authorization 认可；核准；授权；授权书
r9nH6 Md\ authorization by direction 指示授权
,dn6z#pb+ authorization by instruction 指令授权
!qGE R. authorization by warrant 令状授权
4@ EY +p authorization of unit trust 单位信托的认可
eaLR-+vEB authorized agent 指定代理人
(Z(O7X(/ authorized capital 法定资本
"< [ 'W( authorized clerk 出市员
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yFR{j authorized dealer 认可交易商
OXu*w l(z authorized financial institution 认可财务机构
pT3p!/pl3 authorized fund 认可基金
;Z>u]uK4+ authorized fund house 获授权的基金公司；认可基金公司
.axJ '*~W authorized institution 认可机构
7>
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<[iw1 > authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*Iy5 V7`KU authorized insurer 获授权保险人；获认可承保人
5?6U@??] authorized investment 特准投资项目
w _zUA'n+ authorized person 获授权人
X*ZTn
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'"u>;Bq authorized share capital 法定股本
8 KDF*%7' automated quotation system 自动报价系统
'dJ#NT25 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;Q *=AW 自动交易系统〔香港期货交易所有限公司〕
]`@= ;w automatic adjustment mechanism 自动调整机制
c %|K
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Jv_KZDOdk Automatic Clearing House 自动票据交换所
'Mp8!9=& automatic exchange rates accumulation system 自动化汇率累集系统
st~
1[in Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8{DZew / automatic teller machine [ATM] 自动柜员机
;rwjqUDBz autopay 自动转帐
<X>lA available assets 可用资产
I w@ou available fiscal reserve 现存财政储备
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k2<BU4b available profit 可用利润
K >%}m, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y] >!uwn average 平均；平均数；海损
%LI[+#QE average basic salary 平均基本薪金
>fZ N?>` average consumer expenditure 平均消费开支；一般消费开支
Ek' ~i average cost 平均成本
+=.>9 average cost of land production 增辟土地平均成本
hG1 \ average daily turnover 平均每日成交额
o8<0#W@S average daily wage rate 平均每日工资率
IQz"FH? average expenditure pattern 平均开支模式
rq#8}T> average growth rate 平均增长率
]rwHr;. average net fixed assets 固定资产平均净值
kH;DAphk average of relatives 相对价格平均数
=[A5qwyv average price 平均价格
ai,\'%N average propensity to consume 平均消费倾向；一般消费倾向
&8 =wkG% average propensity to save 平均储蓄倾向；一般储蓄倾向
k OYF]^uJ average rate 平均率
8&[Lr o9 average revenue 平均收入；平均收益
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