A:
( 0Naf A share Ａ股；甲类股份
K(T\9J. abatement of tax 减税；减扣免税额
99OD= pxQ ABN AMRO Bank N.V. 荷兰银行
=y%rG :! above-the-line expenditure 线上项目支出；经常预算支出
mzD^ Y<LTd above-the-line receipt 线上项目收入；经常预算收入
Qu%D ABSA Asia Limited 南非联合亚洲有限公司
wk\L* \@Y} absolute change 绝对数值变更
59rY[&| absolute expenditure 实际开支
>_ X/[< absolute guideline figure 绝对准则数字
DFe;4BdC absolute interest 绝对权益
0O2 n/`' absolute order of discharge 绝对破产解除令
$_j1kx$ absolute profit margin 绝对利润幅度
~fzuwz absolute value 实值；绝对值
{<w
+3V a absolutely vested interest 绝对既得权益
Y/U{Qc\ 6 absorbed cost 已吸收成本；已分摊成本
*]s&8/Gmb absorption 吸收；分摊；合并
Xt,X_o2m|] absorption rate 吸收率；摊配率；分摊率
FN
)d 1q(~ ACB Finance Limited 亚洲商业财务有限公司
en9en=n| acceptable form of reciprocity 合理的互惠条件
;RN8\re acceptable rate 适当利率；适当汇率
Ie'P#e' acceptance agreement 承兑协议
S|R|]J| acceptance for honour 参加承兑
lr('k`KOQ acceptor 承兑人；接受人；受票人
'pP-rdx acceptor for honour 参加承兑人
d*;$AYI#R accident insurance 意外保险
J\W-dI Accident Insurance Association of Hong Kong 香港意外保险公会
2HOe__Ns accident insurance scheme 意外保险计划
M V +i{] accident year basis 意外年度基准
!Qu PG/=X accommodation 通融；贷款
+lp{#1q0 accommodation bill 通融票据；空头票据
6 ,N6jaW accommodation party 汇票代发人
oL
*n>dH account balance 帐户余额；帐户结余
: d'65KMi account book 帐簿
pZ+j[! account collected in advance 预收款项
?ow'^X- account current book 往来帐簿
BpT"~4oV5 account of after-acquired property 事后取得的财产报告
%"7WXOv &z account of defaulter 拖欠帐目
mf 4z?G@6 account payable 应付帐款
C;#" td account payee only [A/C payee only] 只可转帐；存入收款人帐户
wz @FrRP= account receivable 应收帐款
(zah890// account receivable report 应收帐款报表
kEK[\f VE account statement 结单；帐单；会计财务报表
INLf# N account title 帐户名称；会计科目
kMe@+ysL accountant's report 会计师报告
`
py}99G Accountant's Report Rules 会计师报告规则
O@`J_9 accounting and auditing procedure 会计与审计程序；会计与核数程序
S|2VP8xY9 Accounting Arrangements 《会计安排》
4%bTj,H# accounting basis 会计基础
d)*(KhYie@ accounting by Official Receiver 破产管理署署长呈交的帐目
+rQg7a} Accounting Circular 《会计通告》
r%!FmS< accounting class 会计类别
|(%AM*n accounting date 记帐日期；会计结算日期
!V( `ZH accounting for money 款项核算
75(W(V(q Accounting Officer 会计主任
m'.T2e.u accounting period 会计报告期；会计期
RV]a% mVlM accounting policy 会计政策；会计方针
Gm@iV,F%R accounting practice 会计惯例
j7sU0"7^ accounting principle 会计准则
5`UJouHi accounting record 会计记录
`V~LV<v5 accounting report 会计报告
CveWl$T12 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a#R %8 ) Accounting Society of China 中国会计学会
m3%e f accounting statement 会计报表
n ` #+L~X accounting system 会计制度；会计系统
p5q x=p~c accounting transaction 会计事项；帐务交易
77_g}N accounting treatment 会计处理
1HXlHic accounting year 会计年度
gL,"ef+nM accretion 增值；添加
)6C`&Mj accrual 应计项目；应累算数目
b60[({A\s& accrual basis 应计制；权责发生制
~GYpa t accrual basis accounting 应计制会计；权责发生制会计
E~69^ cd accrue 应累算；应计
4 f3=`[% accrued benefit 应累算利益
67 ZYtA|t accrued charges 应计费用
<!hpfTz* accrued cumulative preference share dividend 应累算的累积优先股股息
Ix4 jof6( accrued expenses 应累算费用
9M0d+:YJ accrued interest payable 应付利息；应计未付利息
{SHqW5VX accrued interest receivable 应收利息；应计未收利息
xK=J.>h3 accrued right 累算权益
lSs^A@ s accruing profit 应累算的利润
IF$ ^ 0q accumulated fiscal reserve 累积财政储备
%,Q;<axzi accumulated profit 累积利润；滚存溢利
J,`_,T accumulated reserve 累积储备
wC(XRql E accumulation of surplus income 累积收益盈余
^VC7C~NZ!M acquired assets 既得资产
6BR \iZ acquisition 收购；购置；取得
&KOO&, acquisition cost 购置成本
M@5KoMsB9 acquisition expenses 购置费用
u&
AQl.u acquisition of 100% interest 收购全部股权
kkHTbn=! acquisition of control 取得控制权
oFwG+W / acquisition of fixed assets 购置固定资产
\&# p1K(H acquisition of shell “买壳”
Q h
1q acquisition price 收购价
Kyyih|{ act of God 天灾
<?nB,U acting partner 执事合伙人
f>?^uSpWH active market 买卖活跃的市场；交投畅旺的市场；旺市
#?A]v>I;C active partner 积极参与的合伙人
@\S]]oLn active trading 交投活跃
//6^+ -he actual circulation 实际流通
K:Mujx: actual cost 实际成本
pqk cf \ actual expenditure 实际开支；实际支出
A -X actual income 实际入息；实际收入；实际收益
rO5u~"v] actual market 现货市场
?' TA!MR actual price 现货价；实际价格
w K2yt? actual profit 实际利润
rL.<Z@ - actual quotation 实盘；实际价位；实际报价
uT'-B7N actual year basis 按实际年度计算
r94j+$7 actuals 实货
+p8qsT#7 actuarial investigation 精算调查
3$M YS^D actuarial principle 精算原则
#>MO] actuarial report 精算师报告
%H 8A= Actuarial Society of Hong Kong 香港精算学会
FGV}5L actuarial valuation 精算师估值
XKpL4]{&q4 actuary 精算师
2Px$0&VN ad referendum agreement 暂定协议；有待覆核的协定
6#OL
;Y]_ ad valorem duty 从价税；按值征税
L7i} Ga!8 ad valorem duty system 从价税制
M@',3 ad valorem fee 从价费
E`A<]dAoK ad valorem tariff 从价关税
aW52.X z%8 additional allowance 额外免税额
;"d?_{>7 additional amount for unexpired risk 未过期风险的额外款额
\[@ Q}k[ additional assessable profit 补加应评税利润
?Ry%c6(} additional assessment 补加评税
7}2sIf[I additional commitment 额外承担
#a|6Q 8 additional commitment vote 额外承担拨款
stf,<W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"3U {h] additional dependent parent allowance 供养父母额外免税额
L?Kz
P.(t+ additional provision 额外拨款
'd|Q4RE+W additional stamp duty 附加印花税
Sb@{f< 3E additional tax 补加税罚款；补加税款
fW_} !`: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2N8rM}?90 adjudged bankrupt 被裁定破产
hj[+d%YZY" adjudicated bankrupt 裁定破产人
cq'}2pob adjudication fee 裁定费；评定印花税额手续费；评估契据费
lM@<_=2 adjudication of bankruptcy 裁定破产；宣告破产
W\ 1bE(AwZ adjudication of insolvency 裁定无力偿还债务
hLDch5J5~ adjusted actual 经调整的实数；调整后的实数
7yq7a[Ra adjusted current assets 经调整的流动资产；调整后的流动资产
W+F<P@[u<$ adjusted figure 经调整的数字；调整后的数额
rW=k%#
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~8KF<2c adjusted loss 经调整的亏损；调整后的亏损
yF PaWW 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
h"RP>fZt adjusted profit 经调整的利润；调整后的利润
(>!]A6^L~ adjusted surplus 经调整的盈余额；调整后的盈余额
Rvu3Qo+ adjusted value 经调整的价值；调整后的价值
syC"eH3{ adjustment 调整；修订；理算〔保险〕
QNa}M{5>h adjustment centre 调剂中心
|peMr# adjustment lag 调整过程的时间差距；调整时差
&JXHDpd$a^ adjustment mechanism 调整机制
,SJK adjustment of loss 亏损调整
[oU+b( adjustment process 调整过程；调整程序
5|~r{w)9 adjustment range 调整幅度
4xAlaOw5M administered exchange rate 受管制汇率
e` Zg7CaDd Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Y)4Nydq administration expenses 行政费用
,@'){V administration fee 手续费；行政费
( /x@W` administration in bankruptcy 破产管理
<Z_wDK/UR administration order 遗产管理令
FbCZV3Y administrator 管理人；遗产管理人
$R$c1C' oX administrator of the estate 遗产管理人
b~haP.Cl : admission of debt 债项承认书
Lx:N!RDw admission of proof 接纳债权证明
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_D3Xp< advance 放贷款项；垫付款项；预支款项；预付款项
L(1,W<kYg advance account 暂支帐目；预付款帐户
q* y9/HnI advance compensation 预付补偿金
= C'e1=] advance from shareholder 股东垫款
Q@ ) rw0$ advance pending reimbursement 预支以待日后付还
aWsKJo>j[# advanced economy 先进经济体系
xu?QK6 D: advancement 预付；预付财产
\ ]`(xxt1 advances warrant 垫款令
#c)Ou!Ldb advancing 贷出
{!g.255+ adverse balance 逆差
e Rx[&-c adverse exchange 逆汇
*r?51*J advertisement addressed to shareholders 在报章刊登的致股东通告
CU>K advice for collection 托收通知书
_g`0td>N advice of drawing 提款通知书；汇票通知书
{O&liU4 advice of payment 付款通知
+#JhhW
Zj( Advisory Committee [Securities and Futures Commission]
!U b?eJp 谘询委员会〔证券及期货事务监察委员会〕
-L 'K Advisory Committee on Diversification 经济多元化谘询委员会
vS t=Ax3] affidavit 誓章；遗产申报誓章
uF3p1by affidavit of no receipt 述明无收款的誓章
j_ WF38o affiliate 联号；联营公司；附属公司
7 fzyD affiliated company 附属公司；联号；联营公司
] xLb )Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
yg[; affordability 负担能力
Wm Vw>.]@~ African Development Bank [AfDB] 非洲开发银行
]ifHA# z`~ after-acquired property 事后取得的财产
|p4OlUq after-hours dealing 市后交易
OI}HvgV ^! after-tax profit 税后盈利；税后利润；税后溢利
vlN. OQ agency agreement 代理协议
"A1yqK agency expenses 代理机构的开支
W>| b98NPu agency fee 代理费
Sd{"A0[A| Agency Law 《代理法》
hic$13KuP agent 代理人；承销人
)B&< Bk+ agent of company 公司代理人
K
y4y agent's fee 代理人费；经纪费
O/^w!
:z' aggregate 总计；总数；总体数字
l/UG+7 aggregate amount 总款额；总额
_>m*`:Wb aggregate assets and liabilities 总体资产与负债
4qz{ D"M aggregate at constant price 按固定价格计算的总体数字
=XBXSW8)DJ aggregate demand 总需求
:=7 '1H aggregate gross position 总持仓量
h8 -tbHgpb aggregate limit 总限额
I2lZ>3X{ aggregate of salaries tax 合计薪俸税
WblV`"~ e aggregate performance 总体表现；总体业绩
%dU'$) aggregate supply 总体供应
%y\7 aggregate surplus 总盈余
\fR:+rbQ&| aggregate total 整体总额
4$2T zJE aggregate value 总值；合计价值
2y7q
x1$C aggregated basis 合计基准
M)pi)$&c aggregated net chargeable income 合计应课税入息实额
zPkPC}f(O aggregation 合并计算；合计；总和
. _t,O X$ aggregation of incomes of husband and wife 夫妇入息合并计算
l<: E+lU aggregation of property 财产的总和
%R"/`N9R, agio 差价；贴水
!skiD}zd1 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》
wP':B
AQ4U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0fK|}mm ZA 《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》
$K5 s)! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=pOY +S| 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
CgKSK0/a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MNmQ%R4jRN 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;H r@0f agreement for a settlement 授产协议
1WN93 SQ= agreement for assignment 转让协议
f4I9H0d;! agreement for sale 售卖协议；买卖协议
I3$vw7}5Y agreement for sale and purchase 买卖协议
wSyu^K Dz agreement for the payment of interest 支付利息协议
s(.-bjR agreement for the repayment of money 还款协议
SW'KYzn agreement of reinsurance 再保险协议
H&IP>8Dk Agricultural Bank of China 中国农业银行
_-\{kJ air passenger departure tax 飞机乘客离境税
L [M8[~Hy Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4:PP[2? airport tax 机场税
Ph{+uI alcohol duty 酒精税
2=M!lB
* alienation 让与；让渡；转让
',j-n$Z^= alimony 生活费；赡养费
h5keYBA All Ordinaries Index [AOI] 所有普通股指数
/iuNdh all risks 全险；综合险
J*C*]( All Sales Record for Stock Market 《股票市场成交报告》
<Pt\)"JA Allied Capital Resources Limited 新联财务有限公司
=I}V PxhE7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cS7!,XC allocation letter 拨款信件
deY<+! allocation of fund 分配款项；预留款项
R0d|j#vP allocation of profit 利润分配；溢利分配
K3D $
hb allocation warrant 拨款令
O;?~#E<6w allotment 分配；配股
K+OU~SED%F allotment notice 股份配售通知；配股通知
O^% ace1 allotment of shares 股份分配
]m>MB )9 allowable 可获宽免；免税的
s7}
)4.vO allowable business loss 可扣除的营业亏损
(U XB#I~ allowable expenses 可扣税的支出
Bys|i 0tb- allowance 免税额；津贴；备抵；准备金
Sd6^%YB allowance for debts 债项的免税额
tb\pjLB][ allowance for depreciation by wear and tear 耗损折旧免税额
Z5-'|h$| allowance for funeral expenses 殡殓费的免税额
,sl.:C 4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
v72 dE allowance for repairs and outgoings 修葺及支出方面的免税额
iH0c1}<k$ allowance to debtor 给债务人的津贴
U .(_n alteration of capital 资本更改
h8Si,W 3o alternate trustee 候补受托人
lM,:c.R amalgamation 合并
K_ 3ZJ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`VN<6o( ambit of charges 征税范围；收费范围
u;g}N' " amended valuation 经修订的估值
9V\`{(R American Commodities Exchange 美国商品交易所
ix`x dV j` American Express Bank Limited 美国运通银行
CNYchE,} American Stock Exchange 美国证券交易所
z\
pT+9& amortization 摊销
O 9)8a] amount due from banks 存放银行同业的款项
/[5up amount due from banks abroad 存放海外银行同业的款项
b] V=wZ
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g XMkI$ab amount due from local banks 存放本港银行同业的款项
'WCTjTob/ amount due to banks 银行同业的存款
Y))s k- amount due to banks abroad 海外银行同业的存款
jqedHn x amount due to holding companies 控股公司存款
E}2[P b)e amount due to local banks 本港银行同业的存款
p E,BE% amount due to outport banks 外埠银行同业的存款
a@J :*W amount for note issue 发行纸币的款额
9t1_"{'N1 amount of bond 担保契据的款额
q'tT)IgD amount of consideration 代价款额
bxq`E! ] amount of contribution 供款数额
$*R9LPpk+ amount of indebtedness 负债款额
b\Ub<pE amount of principal of the loan 贷款本金额
D( |$6J 0 amount of rates chargeable 应征差饷数额
qW ^l2Jff amount of share capital 股本额
[4 yQ-L)]e amount of sums assured 承保款额
my6T@0R amount of variation 变动幅度
w2L)f,X amount of vote 拨款数额
P_ g amount payable 应付款额
ta(x4fP_ amount receivable 应收款额
b}*ho dzF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_P:P 5H8 analysis 分析
bT}WJ2} ancillary risk 附属风险
3RUB2c4 annual account 周年帐目；周年帐目报表；年度决算；年结
}kDrUnBk annual accounting date 年结日期
5hMiCod annual allowance 每年免税额；年积金；年度津贴；年津
E?uv&evPK7 annual balance 年度余额
D=Y HJ>-wB annual disposable income 每年可动用收入
NYeg,{q annual estimates 周年预算
~@;7}Aag annual fee 年费
J4i 0+u annual general meeting 周年大会
psVRdluS annual growth rate 年增率；每年增长率
qxx.f5 8H annual long-term supplement 长期个案每年补助金
JV>OmUAk annual pensionable emolument 可供计算退休金的年薪
F/Xhm91 ^ annual report 年报
</ QSMs Annual Report on the Consumer Price Index 《消费物价指数年报》
- >(B: Cz annual return 周年报表；周年申报表；每年报税表格
79DC]48M Annual Return Rules 《周年报表规则》
plq\D.C annual review of consumer prices 每年消费物价回顾
gNeCnf#Xa annual roll-forward basis 逐年延展方式
g nGw 7V annual salary 年薪
; Mz]uk annual statement 年度报表；年度决算表
?)&TewP Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;1nd~0o annuitant 年金受益人
I}X8-WFB annuity 年金
*))|ZE6jI annuity contract 年金合约
+j,;g #d annuity on human life 人寿年金
D<`X
B* antecedent debt 先前的债项
@WmB0cc_ ante-dated cheque 倒填日期支票
;g9+*$Gw anticipated expenditure 预期开支
oaHBz_pg anticipated net profit 预期纯利
-vyC,A anticipated revenue 预期收入
-Da_#_F anti-inflation measure 反通货膨胀措施
B06 /mKZ7 anti-inflationary stance 反通货膨胀立场
xM:dFS apparent deficit 表面赤字
x^ "OH apparent financial solvency 表面偿债能力
-l", !sV apparent partner 表面合伙人
{f)p|) application for personal assessment 个人入息课税申请书
D+V^nCcx% application of fund 资金应用
b+3pu\w ` application to release as liquidator and to destruct the books of accounts and documents
eXYR/j<8 申请免除清盘人职务及毁灭帐簿与文件
,RZktWW_ appointed actuary 委任精算师
3Wiu`A appointed auditor 委任核数师；委任审计师
o|+tRl appointed trustee 委任的受托人
&Wba2fD appointer 委任人
nT>?}/S apportioned pro rata 按比例分摊
Y9 WH% apportionment 分配；分摊
,O2F}5|; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+#W5Qb}VR apportionment formula 分摊方程式
pO^
6p% apportionment of estate duty 遗产税的分摊
r~sGot+sQA appraisal 估价；评估
ZA!vxQ?P, appreciable growth 可观增长
( (y+FJH appreciable impact 显着影响
_]\mh,} appreciable increase 可观增长
'D1@+FFU0 appreciation 增值；升值
G/y< bPQ appreciation against other currencies 相对其他货币升值
olqHa5qn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qG;WX n appreciation tax 增值税
a}wB7B;,g appropriation 拨款；拨用；拨付
xZk LN5I{ appropriation account 拨款帐目
sB6UlX;b: Appropriation Bill 拨款法案
%spR7J\"/ appropriation-in-aid system 补助拨款办法
I=1tf;Bsi approved assets 核准资产
=q._Qsj?fu approved basket stock 认可一篮子证券
Z #F2<*+Pe approved budget 核准预算
y]/{W}D approved charitable donation 认可慈善捐款
wtY#8 '^$& approved charitable institution 认可慈善机构
;{>z\6N approved currency 核准货币；认可货币
^x q%P2s0 approved estimates 核准预算
'{J!5x?L ^ approved estimates of expenditure 核准开支预算
Y4 i-Pp? approved overseas insurer 核准海外保险人
E _h 9y approved overseas trust company 核准海外信托公司
<'/+E4m approved pooled investment fund 核准汇集投资基金
t0wLj}"U approved provident fund scheme 认可公积金计划
;a68>5Lm* approved provision 核准拨款
^,?]]=mE approved redeemable share 核准可赎回股份
5!AzEB approved regional stock 认可地区性证券
?-(E$ll approved retirement scheme 认可退休金计划
%1#5
7- approved subordinated loan 核准附属贷款
tUt l>>6Iu arbitrage 套戥；套汇；套利
a/?gp>M9 arbitrageur 套戥者；套汇者
c=Z X7U arbitrary amount 临时款项
p<$z!|7m arrangement 措施；安排；协定
bzZEwMc6 arrears 欠款
^7(zoUn: arrears of pay 欠付薪酬
e'u 9 SpJ arrears of revenue 逾期未收税款；逾期未收的帐项
iX4/;2B=, articles of association 组织章程；组织细则；组织章程细则
e d& , Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0|d%@ ascertainment of profit 确定利润
&359tG0@P "Asia Clear" “亚洲结算系统”
byd[pnI$H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[/ #;u*n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Yh4e\]ql~N Asian Development Fund [ADF] 亚洲发展基金
p#3P`I>ZrT Asian dollar bond 亚洲美元债券
V # =o< Asian dollar market 亚洲美元市场
A F >!: Asian dollar rate 亚洲美元利率
}`M[%]MNc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M+9G^o)u Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5&\Q0SX(~ asked price 沽盘；喊价；索价；卖方报价
zuwCN. assessable income 应评税入息
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assessable loss 应评税亏损
v|"Nx42
assessable profit 应评税利润
RL
SP?o2J assessable value 应评税值
Z@=#ry assessed profit 估定利润
a3sXl+$D@ assessed value 经评估价值
O3PE
w4yA assessment 评税；评定；估价；评税单
xm6cn\e assessment number 评税编号；估价编号
hj 4Kv assessment of additional tax 补加税评税
c 7E=1*C< assessment of performance 业绩评估；实绩评价
e >=P' Assessor 评税主任
nPD5/xW asset price bubbles 资产价格泡沫
U8PS J0ny asset-backed securities 具资产保证的证券
+x\b- ' assets accretion 资产增值
S1.w^Ccy assets and liabilities 资产与负债
5\A[ra assets betterment statement 资产递增表；资产改进表
0j F~cV assets lending 实物放款；有抵押贷款
#%rXDGDS assets of the company passing on the death 死者去世时转移的公司资产
KW ]/ u assets pledged as security for liabilities 用作负债抵押的资产
p'fU}B1 assets portfolio 资产投资组合
]g2Y /\)a assets price 资产价格
)4vZIU # assets quality 资产质素
3i/$YX5@ assets realization 资产变现
D BI[OG9 assets refinancing arrangement 资产再集资安排
DJ2EV^D+P assets securitization 资产证券化
mp:%k\cF| assets situated outside Hong Kong 在香港以外地方的资产
\cP\I5IW:s assets stripping 削减资产；拆卖资产
Kz:g9 assets value 资产值
|W];8 assignee 承让人
C:
@T5m assignment 转让；转让书；转让契
N{U``LV assignment of interest 权益转让
5*l~7R assignment of letters patent and trade mark 专利证书及商标转让
wu "6Kyu assignment of property 物业转让；物业转让书
eZ#n ZB assignment right 转让权
7{e0^V,\k assignor 转让人
dlsVE~_G associate 有联系的人；有关连人士；相联者；合伙人；联系人
rLw3\ >y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
F:"<4hiA " associate member 附属会员
B`3RyM"J @ associated body corporate 相联法人团体
uDJi2,|n associated company 相联公司；联属公司
sDL@e33Yb associated corporation 相联法团
xL,Lb}){% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t84(k zcC 公认会计师公会〔英国〕
L
s6P<"V Association of Futures Exchange Brokers 香港期货经纪协会
TO7 %TW{L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;3wj(o0 association of underwriters 承保人组织
?kEcYD assumption of control 接管
P~$FgAV assurance 担保；保险；转易；转易书
} YH@T]O} assurance of interest 权益的转易
P#H|at at 19XX price 按一九ＸＸ年价格计算
u;rK.3o at a discount 按赔价计算；按贴水价格计算；打折扣
m`l3@ Z at a premium 按溢价计算；按升水价格计算
m22M[L(q at call 通知付款；按通知
` KBgVhS> at constant market price 按固定市价计算
eJFGgJRIvF at constant price 按固定价格计算
{Bk9]:' $5 at cost 按成本计算
*)+1BYMo at current market price 按当时市价计算；按现时市价计算
Z".m EF-b at current price 按当时价格计算；按现时价格计算
""Nu["|E at factor cost 按要素成本计算；按生产要素成本计算
8q*MhH>6I at money-of-the-day price 按付款当日价格计算
22lC^)`TE at or better 按指定或较佳价位〔买卖指令〕
eq +t% at par 按面值计算；平价
<Hw)},_* at sight 见票即付
&(a#I]`9M at the close 按收市盘
d1$3~Xl] at the opening 按开市盘
JbN@A X:% attestation 见证；见证条款
# hvLv at-the-money option 平价期权
/Ud<4j- attorney 受权人；受托代表人
.zxP,]"l attornment 新拥有人承认书
kNqSBzg attributable profit 可归属利润
`|@# ~ attributable share value 可归属股份价值
Y
Y4"r\V Auckland Stock Exchange 奥克兰证券交易所
Zo`Ku+RL2' auction 拍卖
*c'nPa$+|S auctioneer 拍卖商
w O:!B\e audit 审计；核数
J-C3k`%O Audit Commission 审计署
$t.i)wg + Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~xI1 @^ r 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〕
v,z s
dr"d audit review 帐目审查
2 D|2/ >[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M JJ]8:% audited account 审计帐目；经审计的帐目
GCS R)i| audited annual account 经审计的周年帐目
{B^V_T X2 audited balance sheet 经审计的资产负债表
I L d RN auditor 核数师；核数主任；审计师
=*EIe z*.x auditor's certificate 核数师证明书；审计师证明书
7-a[W auditor's report 核数师报告；审计师报告
{;.q?mj Aussie bond 澳元债券
Exir?G} \ austerity budget 紧缩预算
lR] z8 & Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R F gy Australia All Ordinaries Index 澳洲所有普通股票指数
Q(@/ ,%EF Australian Dollar [AUD] 澳元
S;a'@5 Australian Options Market 澳大利亚期权市场
eeI aH
> Australian Securities Commission 澳洲证券事务监察委员会
m# #( uSh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3I!xa*u Australian Stock Exchange 澳大利亚证券交易所
l|#WQXs*c{ Austrian Schilling [ATS] 奥地利先令
C9l5zb~D authentication 认证；鉴证
JNhHQ vi\ authority to purchase 委托购买证；委购书
1,cd[^`. authorization 认可；核准；授权；授权书
9=,^^,q authorization by direction 指示授权
@oC# k< authorization by instruction 指令授权
b iwV7< authorization by warrant 令状授权
[NQ\(VQ1c authorization of unit trust 单位信托的认可
fQ>=\*b9x^ authorized agent 指定代理人
] 3.Un,F authorized capital 法定资本
sj;8[Xy's authorized clerk 出市员
5rG&Z5 authorized dealer 认可交易商
~ou1{NS authorized financial institution 认可财务机构
vfID@g`!q+ authorized fund 认可基金
*69 yB authorized fund house 获授权的基金公司；认可基金公司
C;m 7 ~R authorized institution 认可机构
ejq2]^O4c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f 1R&Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v IBVp authorized insurer 获授权保险人；获认可承保人
]8,:E ]`O authorized investment 特准投资项目
*2MM authorized person 获授权人
8o' a authorized representative 获授权代表
=GO/r; 4 authorized share capital 法定股本
)9_j r(s automated quotation system 自动报价系统
JQVu&S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P3[ +c4 自动交易系统〔香港期货交易所有限公司〕
a
}6Fj&hj automatic adjustment mechanism 自动调整机制
l!2hwRR automatic adjustment system 自动调整系统
(nP 6Xq Automatic Clearing House 自动票据交换所
nnBgTtsC] automatic exchange rates accumulation system 自动化汇率累集系统
X]'Hz@$N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q|PB[*T automatic teller machine [ATM] 自动柜员机
_!FM^N}| autopay 自动转帐
AF{k^^|H available assets 可用资产
@g|E b}t available fiscal reserve 现存财政储备
b XcDsP$. available profit 可用利润
z1\G,mJ K Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
r4Ygy/% average 平均；平均数；海损
p'afCX@J average basic salary 平均基本薪金
5ug?'TOj' average consumer expenditure 平均消费开支；一般消费开支
/>fP )56* average cost 平均成本
GD1=Fb"&) average cost of land production 增辟土地平均成本
U\ S%Jq* average daily turnover 平均每日成交额
AYHfe#! average daily wage rate 平均每日工资率
_E5%Px5>L average expenditure pattern 平均开支模式
gi`K^L=C average growth rate 平均增长率
V43pZ]YZ> average net fixed assets 固定资产平均净值
W(*:8}m,p average of relatives 相对价格平均数
.%+`e average price 平均价格
{ .KCK_ d average propensity to consume 平均消费倾向；一般消费倾向
]d"4G7mu`l average propensity to save 平均储蓄倾向；一般储蓄倾向
T:0X -U average rate 平均率
7 q<UJIf average revenue 平均收入；平均收益
bw#zMU^E average stock 平均库存；平均存货
3j.Ft*SV average yearly rent 平均年租
< i'4EnO avoidance of double taxation 避免双重课税
k4_Fn61J/ avoidance of tax 避税
