A:
r A(A$VR A share Ａ股；甲类股份
@$n
$f abatement of tax 减税；减扣免税额
[}j a \!P ABN AMRO Bank N.V. 荷兰银行
r6' dEa above-the-line expenditure 线上项目支出；经常预算支出
b<~-s sL7a above-the-line receipt 线上项目收入；经常预算收入
y|KQ`; ABSA Asia Limited 南非联合亚洲有限公司
n #b { absolute change 绝对数值变更
'JJKnE zQ absolute expenditure 实际开支
S-88m/"]s absolute guideline figure 绝对准则数字
gqy>;A:kO absolute interest 绝对权益
_^#eO`4" absolute order of discharge 绝对破产解除令
;Vat\,45pg absolute profit margin 绝对利润幅度
2=n`z) R absolute value 实值；绝对值
-43>?m/a absolutely vested interest 绝对既得权益
un_NBv} absorbed cost 已吸收成本；已分摊成本
xZ P
SUEG absorption 吸收；分摊；合并
B JWlx*U] absorption rate 吸收率；摊配率；分摊率
a ;Y:UwD9* ACB Finance Limited 亚洲商业财务有限公司
#f24a?n| acceptable form of reciprocity 合理的互惠条件
Q| h$D~ acceptable rate 适当利率；适当汇率
'~K ]=JP acceptance agreement 承兑协议
jaodcT0 acceptance for honour 参加承兑
hE 5? G; acceptor 承兑人；接受人；受票人
W1X3ArP]m8 acceptor for honour 参加承兑人
,o%by5j"^N accident insurance 意外保险
UtTlJb{-j Accident Insurance Association of Hong Kong 香港意外保险公会
$Y_S`#c@i accident insurance scheme 意外保险计划
>_ZEQC accident year basis 意外年度基准
' Xj ^cX accommodation 通融；贷款
f0sLe 3 accommodation bill 通融票据；空头票据
qS @3:R accommodation party 汇票代发人
ygIn6.p account balance 帐户余额；帐户结余
fEXFnQ# account book 帐簿
{c9 f v H account collected in advance 预收款项
v{t
pRL0 account current book 往来帐簿
i SezrN account of after-acquired property 事后取得的财产报告
o/o6|[=3 account of defaulter 拖欠帐目
C{85#`z` account payable 应付帐款
/Tm+&Jd account payee only [A/C payee only] 只可转帐；存入收款人帐户
f ;BY%$ account receivable 应收帐款
!' ^l} K> account receivable report 应收帐款报表
GJcxqgk$ account statement 结单；帐单；会计财务报表
4x[_lsj account title 帐户名称；会计科目
(JlPe)Q5 accountant's report 会计师报告
w=;> Accountant's Report Rules 会计师报告规则
Dh2Cj-|
~ accounting and auditing procedure 会计与审计程序；会计与核数程序
l $ \2|D Accounting Arrangements 《会计安排》
GWuKDq accounting basis 会计基础
Z3{1`"\<K
accounting by Official Receiver 破产管理署署长呈交的帐目
C}mhnU@ Accounting Circular 《会计通告》
_|I8+(~) accounting class 会计类别
iKrk?B< accounting date 记帐日期；会计结算日期
]#f%Dku.m accounting for money 款项核算
B;(U ?gC Accounting Officer 会计主任
'[liZCg accounting period 会计报告期；会计期
2sIt~ Gn accounting policy 会计政策；会计方针
a($7J6]M accounting practice 会计惯例
{f-O~P<Z4 accounting principle 会计准则
e`g+Jf`AT accounting record 会计记录
"NA<^2W @J accounting report 会计报告
T{Xd > Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N? Jy Accounting Society of China 中国会计学会
S :j{R^$k accounting statement 会计报表
' 4i8&p`/ accounting system 会计制度；会计系统
H~s8M accounting transaction 会计事项；帐务交易
Qf^c }!I accounting treatment 会计处理
Z[*unIk accounting year 会计年度
D(']k? accretion 增值；添加
,3_Sf ? accrual 应计项目；应累算数目
\h=*pAf accrual basis 应计制；权责发生制
hJ`Gu7 accrual basis accounting 应计制会计；权责发生制会计
N!~ ] D[D accrue 应累算；应计
1!.-/ accrued benefit 应累算利益
njxLeD e- accrued charges 应计费用
q{9 \hEeb accrued cumulative preference share dividend 应累算的累积优先股股息
2)\->$Q(H accrued expenses 应累算费用
37kFbR@x accrued interest payable 应付利息；应计未付利息
;&CLb `<y accrued interest receivable 应收利息；应计未收利息
[yN+(^ i accrued right 累算权益
#&kj> accruing profit 应累算的利润
V5ZC2H accumulated fiscal reserve 累积财政储备
M#o .O?.` accumulated profit 累积利润；滚存溢利
7\%JJw6h accumulated reserve 累积储备
Wj,s /Yr: accumulation of surplus income 累积收益盈余
xSD*e 0
acquired assets 既得资产
1-E6ACq acquisition 收购；购置；取得
\ZAD Y.ha acquisition cost 购置成本
iS+"J sz acquisition expenses 购置费用
B;N<{Gb acquisition of 100% interest 收购全部股权
3ArHaAv{y acquisition of control 取得控制权
sPZwA0% acquisition of fixed assets 购置固定资产
k)7i^ 1U acquisition of shell “买壳”
^7 +;XUyg acquisition price 收购价
N\__a~'0p act of God 天灾
7uc\AhOk6 acting partner 执事合伙人
ZT!8h$SE: active market 买卖活跃的市场；交投畅旺的市场；旺市
\ 54B active partner 积极参与的合伙人
b3-j2`# active trading 交投活跃
WT,I~'r=S actual circulation 实际流通
(K=0c 6M3= actual cost 实际成本
a~ jb%i_ actual expenditure 实际开支；实际支出
%pq.fZ I actual income 实际入息；实际收入；实际收益
F_:zR,P%# actual market 现货市场
~{lb`M^]h actual price 现货价；实际价格
ben-<3r actual profit 实际利润
;iX~3[] actual quotation 实盘；实际价位；实际报价
_f@,) n actual year basis 按实际年度计算
d)-ZL *o actuals 实货
zGU MH7 M actuarial investigation 精算调查
x K_UkB-$i actuarial principle 精算原则
3?V' O6 actuarial report 精算师报告
i
kfJ! f Actuarial Society of Hong Kong 香港精算学会
Jkj 7ty.J actuarial valuation 精算师估值
:'Gn?dv| actuary 精算师
dj (&"P ad referendum agreement 暂定协议；有待覆核的协定
}O~D3z4l0 ad valorem duty 从价税；按值征税
A@<
! ' ad valorem duty system 从价税制
5B:"$vC{= ad valorem fee 从价费
TfZ M0Wz ad valorem tariff 从价关税
WMC^G2 n additional allowance 额外免税额
R4;1LZ8XzS additional amount for unexpired risk 未过期风险的额外款额
h?dSn:Y\? additional assessable profit 补加应评税利润
9~Sa7 P additional assessment 补加评税
j%`
C additional commitment 额外承担
%! Eh9C* additional commitment vote 额外承担拨款
k u m@cA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wry`2_c additional dependent parent allowance 供养父母额外免税额
bgE]Wk0 additional provision 额外拨款
S>x@9$( ym additional stamp duty 附加印花税
F>{bVPh
VA additional tax 补加税罚款；补加税款
Jm CHwyUK? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
BTr
oe=R adjudged bankrupt 被裁定破产
mr}o0@5av adjudicated bankrupt 裁定破产人
!%R):^R8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
}\<=B%{
adjudication of bankruptcy 裁定破产；宣告破产
`TO Xkt j adjudication of insolvency 裁定无力偿还债务
)R
`d x adjusted actual 经调整的实数；调整后的实数
]g$ ky.; adjusted current assets 经调整的流动资产；调整后的流动资产
A 7Y CSjB adjusted figure 经调整的数字；调整后的数额
g0biw? adjusted liabilities 经调整的负债；调整后的负债
a K6dy\ adjusted loss 经调整的亏损；调整后的亏损
A*0X ~6W 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
+arh/pd_I adjusted profit 经调整的利润；调整后的利润
YkF LNCg4} adjusted surplus 经调整的盈余额；调整后的盈余额
JQbaD- adjusted value 经调整的价值；调整后的价值
KF
*F adjustment 调整；修订；理算〔保险〕
FYik}wH] adjustment centre 调剂中心
T$MXsq adjustment lag 调整过程的时间差距；调整时差
*j83E [(] adjustment mechanism 调整机制
f 1SKOq adjustment of loss 亏损调整
W<&/5s adjustment process 调整过程；调整程序
lW-G]V adjustment range 调整幅度
rV"3oM]Lo administered exchange rate 受管制汇率
Nz{qu}dt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.=}\yYGe administration expenses 行政费用
5D/Td#T04 administration fee 手续费；行政费
8?L-3/ administration in bankruptcy 破产管理
dAG@'A\f administration order 遗产管理令
n>JJ Xw,, administrator 管理人；遗产管理人
x!S}Y" administrator of the estate 遗产管理人
&'e+`\ admission of debt 债项承认书
Rh~j -; admission of proof 接纳债权证明
ecl6>PS$' advance 放贷款项；垫付款项；预支款项；预付款项
z I9jxwXU advance account 暂支帐目；预付款帐户
P)y2'JKL advance compensation 预付补偿金
s +S6'g-- advance from shareholder 股东垫款
dh{py advance pending reimbursement 预支以待日后付还
ok ,O/|E}? advanced economy 先进经济体系
5![ ILa_ advancement 预付；预付财产
se3EI1e advances warrant 垫款令
#bGYH N advancing 贷出
<au_ S\n adverse balance 逆差
E}w5.1 adverse exchange 逆汇
1l}Am>} advertisement addressed to shareholders 在报章刊登的致股东通告
_ {if" advice for collection 托收通知书
0 "@J*e# advice of drawing 提款通知书；汇票通知书
?:GrM!kq76 advice of payment 付款通知
Vx[ Q=raS Advisory Committee [Securities and Futures Commission]
XH0Vs.w 谘询委员会〔证券及期货事务监察委员会〕
+c]D2@ctG Advisory Committee on Diversification 经济多元化谘询委员会
"9c !p affidavit 誓章；遗产申报誓章
7Fa<m] k affidavit of no receipt 述明无收款的誓章
? o]NV affiliate 联号；联营公司；附属公司
"{S4YA affiliated company 附属公司；联号；联营公司
!: vQg+S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~tN k\Kkv affordability 负担能力
):+ ^893) African Development Bank [AfDB] 非洲开发银行
q oph#\ after-acquired property 事后取得的财产
92,@tNQQ} after-hours dealing 市后交易
Bd>ATc+580 after-tax profit 税后盈利；税后利润；税后溢利
ze+S_{ agency agreement 代理协议
qncZpXw^ agency expenses 代理机构的开支
Ak`?,*L M agency fee 代理费
G'HLnx}Yi Agency Law 《代理法》
3uvl'1(%J agent 代理人；承销人
1-4[w
*u> agent of company 公司代理人
h4slQq~ K agent's fee 代理人费；经纪费
,pZz`B# aggregate 总计；总数；总体数字
2gvS`+<TP aggregate amount 总款额；总额
I2z7}*<u aggregate assets and liabilities 总体资产与负债
O9N%dir aggregate at constant price 按固定价格计算的总体数字
%74f6\ aggregate demand 总需求
>Zf*u;/dW$ aggregate gross position 总持仓量
b?9'-hK< aggregate limit 总限额
=/xXB aggregate of salaries tax 合计薪俸税
[ifQLsHA aggregate performance 总体表现；总体业绩
hL;??h,!_ aggregate supply 总体供应
!P6y_Frpe aggregate surplus 总盈余
m1 p% , aggregate total 整体总额
cwUor}<| aggregate value 总值；合计价值
G0r(xP? aggregated basis 合计基准
=Y3 d~~ aggregated net chargeable income 合计应课税入息实额
;ov}%t>UD aggregation 合并计算；合计；总和
{#{ nU NW aggregation of incomes of husband and wife 夫妇入息合并计算
4
>D5t)254 aggregation of property 财产的总和
`Uk jr MO agio 差价；贴水
yg4ILL 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)-P# ,} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8, m: 《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》
HOP sp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
aUBu"P$J 《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》
Lr>4~1:` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~#z b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
MD+ eLA7 agreement for a settlement 授产协议
wK%x|%R[ agreement for assignment 转让协议
1Imb"E agreement for sale 售卖协议；买卖协议
-g vS 3`lX agreement for sale and purchase 买卖协议
IZ_ B $mo agreement for the payment of interest 支付利息协议
T~N87 7 agreement for the repayment of money 还款协议
*-_joAWTG agreement of reinsurance 再保险协议
rmnnV[@o Agricultural Bank of China 中国农业银行
,!^ w air passenger departure tax 飞机乘客离境税
7.v{ =UP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w?p8)Q6m
airport tax 机场税
DZ; 2aH alcohol duty 酒精税
e} "k8 ./ alienation 让与；让渡；转让
(pQ $ <c alimony 生活费；赡养费
6HR*)*>z_ All Ordinaries Index [AOI] 所有普通股指数
p WK pc all risks 全险；综合险
~ leLQsZ All Sales Record for Stock Market 《股票市场成交报告》
Jb z>j\ Allied Capital Resources Limited 新联财务有限公司
}pPt- k all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O /4)aW3B allocation letter 拨款信件
ok9G 9|HA allocation of fund 分配款项；预留款项
9\NP)Vm$^ allocation of profit 利润分配；溢利分配
QnDLSMx) allocation warrant 拨款令
l' Z `%}R allotment 分配；配股
`_+m3vHG allotment notice 股份配售通知；配股通知
}A_>J7w allotment of shares 股份分配
C}mWX7<Z. allowable 可获宽免；免税的
E;x~[MA allowable business loss 可扣除的营业亏损
|=}v^ o ZC allowable expenses 可扣税的支出
ol8uV{:" allowance 免税额；津贴；备抵；准备金
D D
Crvl allowance for debts 债项的免税额
4?&CK allowance for depreciation by wear and tear 耗损折旧免税额
i(>v~T,( allowance for funeral expenses 殡殓费的免税额
Sst`*PX: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
()i!Uo allowance for repairs and outgoings 修葺及支出方面的免税额
&($Zs'X allowance to debtor 给债务人的津贴
`<l|X Pv alteration of capital 资本更改
[Z?vC alternate trustee 候补受托人
?rH=< #@ amalgamation 合并
~ ab"q % ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7F'61}qL ambit of charges 征税范围；收费范围
6<t\KMd amended valuation 经修订的估值
LZ ID|- American Commodities Exchange 美国商品交易所
g%=\Wiit] American Express Bank Limited 美国运通银行
\aUbBa%! American Stock Exchange 美国证券交易所
I"JT3[*s amortization 摊销
a <gzI amount due from banks 存放银行同业的款项
>k \*NW amount due from banks abroad 存放海外银行同业的款项
:({lXGc}4? amount due from holding companies 控股公司欠款
bt&vik _ amount due from local banks 存放本港银行同业的款项
$C)@GGY amount due to banks 银行同业的存款
vPwDV_z k amount due to banks abroad 海外银行同业的存款
G:e} >' amount due to holding companies 控股公司存款
I@L-%#@R1 amount due to local banks 本港银行同业的存款
d) o<R;F amount due to outport banks 外埠银行同业的存款
Da@ tpKU)p amount for note issue 发行纸币的款额
-I8% amount of bond 担保契据的款额
l d@f:Zali amount of consideration 代价款额
nQ(#'9 amount of contribution 供款数额
S5Px9&N8( amount of indebtedness 负债款额
MB |(,{S amount of principal of the loan 贷款本金额
aQ~x$T| amount of rates chargeable 应征差饷数额
q-8 GD7 amount of share capital 股本额
Jc% >=`f amount of sums assured 承保款额
Ixec]UOS amount of variation 变动幅度
wA~Nfn
^ amount of vote 拨款数额
(wY% $kW4 amount payable 应付款额
q3P3euK3 amount receivable 应收款额
W>Rv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*r% mqAx( analysis 分析
wRiP 5U, ancillary risk 附属风险
+`4}bc ,G annual account 周年帐目；周年帐目报表；年度决算；年结
r?+u}uH annual accounting date 年结日期
Uq+
_#{2( annual allowance 每年免税额；年积金；年度津贴；年津
7kwG_0QO annual balance 年度余额
BA>0
+ annual disposable income 每年可动用收入
|(H|2]b4 = annual estimates 周年预算
0F~9t ! annual fee 年费
0,A?*CO annual general meeting 周年大会
D!sSe|sL^ annual growth rate 年增率；每年增长率
JZnWzqFw annual long-term supplement 长期个案每年补助金
QJE- $ : annual pensionable emolument 可供计算退休金的年薪
q 7PRJX annual report 年报
SmLYxH3F Annual Report on the Consumer Price Index 《消费物价指数年报》
/&|pXBY$; annual return 周年报表；周年申报表；每年报税表格
s+w<!`- Annual Return Rules 《周年报表规则》
= Ffq =< annual review of consumer prices 每年消费物价回顾
k2WO*xa* annual roll-forward basis 逐年延展方式
i;xMf5Jz annual salary 年薪
% b&BLXW annual statement 年度报表；年度决算表
SW Ga%6| Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
#~f+F0#%? annuitant 年金受益人
!?>)[@2
k6 annuity 年金
9]w0zUOL6 annuity contract 年金合约
hpyre B annuity on human life 人寿年金
\O?B9_ antecedent debt 先前的债项
6K y;1$ ante-dated cheque 倒填日期支票
$"(YE #]| anticipated expenditure 预期开支
d&u/7rm anticipated net profit 预期纯利
( KMobIP^ anticipated revenue 预期收入
W9Lg}[>:) anti-inflation measure 反通货膨胀措施
//,'oh~W anti-inflationary stance 反通货膨胀立场
K{ P#[X*5 apparent deficit 表面赤字
*!/#39 apparent financial solvency 表面偿债能力
bLzuaNa' apparent partner 表面合伙人
t5APD?5 c application for personal assessment 个人入息课税申请书
~b[4 'm@ application of fund 资金应用
*4:/<wI! application to release as liquidator and to destruct the books of accounts and documents
]e`_.>U 申请免除清盘人职务及毁灭帐簿与文件
D5b _m|7% appointed actuary 委任精算师
<^_?hN8. appointed auditor 委任核数师；委任审计师
>[ : 2 appointed trustee 委任的受托人
TjK5U ML appointer 委任人
a0.3$ apportioned pro rata 按比例分摊
P0(~~z&%[ apportionment 分配；分摊
LD~'^+W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|Z^g\l.j{ apportionment formula 分摊方程式
]+dl=SmF apportionment of estate duty 遗产税的分摊
&RrQ()<as appraisal 估价；评估
Av >j+O ; appreciable growth 可观增长
{:X];A$ appreciable impact 显着影响
s3Ce]MH appreciable increase 可观增长
;_a oM& appreciation 增值；升值
#/dde9y appreciation against other currencies 相对其他货币升值
cgeS)C7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%d J>8.jW@ appreciation tax 增值税
4Z9 3 g { appropriation 拨款；拨用；拨付
"BfmX0&? appropriation account 拨款帐目
R<HZC;x Appropriation Bill 拨款法案
5yiiPK$qr appropriation-in-aid system 补助拨款办法
"4hpU]4j approved assets 核准资产
Q_.c~I}yV approved basket stock 认可一篮子证券
$
].k6,%{p approved budget 核准预算
MxEAs}MDv approved charitable donation 认可慈善捐款
}a1Sfl@`3 approved charitable institution 认可慈善机构
KBq aI(( approved currency 核准货币；认可货币
e @-Mlq) approved estimates 核准预算
4`P2F nJ? approved estimates of expenditure 核准开支预算
W.D 3$ approved overseas insurer 核准海外保险人
Q9xx/tUW approved overseas trust company 核准海外信托公司
@dCPa7:>& approved pooled investment fund 核准汇集投资基金
nSQ}yqM) approved provident fund scheme 认可公积金计划
M .` approved provision 核准拨款
a`~ eC)T approved redeemable share 核准可赎回股份
' VEr4& approved regional stock 认可地区性证券
L(n/uQ
: approved retirement scheme 认可退休金计划
wy-
C~b'Qd approved subordinated loan 核准附属贷款
Q_0x6]/! arbitrage 套戥；套汇；套利
0s9z @>2 arbitrageur 套戥者；套汇者
|z]2KjF&w- arbitrary amount 临时款项
`h9)`* arrangement 措施；安排；协定
%s@S|<
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i;hc]fYb=K arrears of pay 欠付薪酬
Te@6N\g
arrears of revenue 逾期未收税款；逾期未收的帐项
s
P4 ,S(+e articles of association 组织章程；组织细则；组织章程细则
+a w>p_\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5J+V:Xu{ ascertainment of profit 确定利润
.83v~{n "Asia Clear" “亚洲结算系统”
2ZG1n# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*Z]WaDw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
JD{MdhhV Asian Development Fund [ADF] 亚洲发展基金
soq".+Q Asian dollar bond 亚洲美元债券
1: x nD Asian dollar market 亚洲美元市场
ki~y@@3I Asian dollar rate 亚洲美元利率
z YG,x*IH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uo4$rf7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6=,#9C9 asked price 沽盘；喊价；索价；卖方报价
K>cz63 }S assessable income 应评税入息
L=HVdeE assessable loss 应评税亏损
MFH"$t+ assessable profit 应评税利润
U7"BlT!V\ assessable value 应评税值
lke~>0; assessed profit 估定利润
hygnC`| assessed value 经评估价值
Rz zFhU#r assessment 评税；评定；估价；评税单
J,1osG<6x assessment number 评税编号；估价编号
`N ,Vs n" assessment of additional tax 补加税评税
D=~B7b: assessment of performance 业绩评估；实绩评价
-N 7xO) Assessor 评税主任
WR
a+zii, asset price bubbles 资产价格泡沫
0Ox|^V asset-backed securities 具资产保证的证券
XW?ybH6 assets accretion 资产增值
v<%k d[ N assets and liabilities 资产与负债
>nhE%:X> assets betterment statement 资产递增表；资产改进表
IypWVr assets lending 实物放款；有抵押贷款
``|gcG assets of the company passing on the death 死者去世时转移的公司资产
*vRI) >wU assets pledged as security for liabilities 用作负债抵押的资产
$Pd|6 assets portfolio 资产投资组合
; wbUk5Tf/ assets price 资产价格
w*:GM8=6 assets quality 资产质素
NuD[-;N ] assets realization 资产变现
$,KP]~? assets refinancing arrangement 资产再集资安排
AbF(MK=i assets securitization 资产证券化
7!r#(>I6?1 assets situated outside Hong Kong 在香港以外地方的资产
7 DY WdDX assets stripping 削减资产；拆卖资产
3ximNQ} S assets value 资产值
Q sg/ V] assignee 承让人
"]T$\PJun assignment 转让；转让书；转让契
xJ~
gT assignment of interest 权益转让
n5v' assignment of letters patent and trade mark 专利证书及商标转让
P{S\pWZkk assignment of property 物业转让；物业转让书
f VDDYo2\ assignment right 转让权
X&(<G assignor 转让人
FjZc#\^9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
tlV &eN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yuH Z& e associate member 附属会员
%kh#{*q$ associated body corporate 相联法人团体
s. y q}Q associated company 相联公司；联属公司
46bl>yk9< associated corporation 相联法团
sno`=+|U] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S \e& ?Y` 公认会计师公会〔英国〕
76-jMcGi Association of Futures Exchange Brokers 香港期货经纪协会
9 Uha2 o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.xGo\aD association of underwriters 承保人组织
=&A!C"qK4[ assumption of control 接管
O' +"d%2' assurance 担保；保险；转易；转易书
=)I"wR"v$ assurance of interest 权益的转易
EntF@ln! at 19XX price 按一九ＸＸ年价格计算
7\A4vUI3 at a discount 按赔价计算；按贴水价格计算；打折扣
mn]-rTr at a premium 按溢价计算；按升水价格计算
E *F*nd]K at call 通知付款；按通知
0K<x=-cCB at constant market price 按固定市价计算
7} b e>( at constant price 按固定价格计算
q!6|lZ B3 at cost 按成本计算
^GMJ~ [ ] at current market price 按当时市价计算；按现时市价计算
9W!8g Cs at current price 按当时价格计算；按现时价格计算
[X,A'Q at factor cost 按要素成本计算；按生产要素成本计算
P+<BOG|m at money-of-the-day price 按付款当日价格计算
@}<" N at or better 按指定或较佳价位〔买卖指令〕
`SV"ElRV at par 按面值计算；平价
#s"851e at sight 见票即付
'p%= <0vrr at the close 按收市盘
8-7dokg> at the opening 按开市盘
#HeM,;Xp attestation 见证；见证条款
s/
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k$h [8l( < attorney 受权人；受托代表人
)^4hQ3BS attornment 新拥有人承认书
aG%kmS&fv attributable profit 可归属利润
0n3D~Xzd attributable share value 可归属股份价值
Nbt GlSs8 Auckland Stock Exchange 奥克兰证券交易所
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m/17y auction 拍卖
u~W{RHClW auctioneer 拍卖商
`)32&\ audit 审计；核数
x?"#gK`3; Audit Commission 审计署
!X|k"km " Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V/PAi.GZ
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〕
$;2)s} ci audit review 帐目审查
Wta] BX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Cq>6rn audited account 审计帐目；经审计的帐目
?aBj# audited annual account 经审计的周年帐目
lWWP03er! audited balance sheet 经审计的资产负债表
)MZC>: auditor 核数师；核数主任；审计师
A\z`c
e! auditor's certificate 核数师证明书；审计师证明书
<} ,1Ncl auditor's report 核数师报告；审计师报告
=m7H)z)i*J Aussie bond 澳元债券
`>6T& austerity budget 紧缩预算
['cz;2{:W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5 L/x-i Australia All Ordinaries Index 澳洲所有普通股票指数
W|MWXs5'1* Australian Dollar [AUD] 澳元
%r%So_^ Australian Options Market 澳大利亚期权市场
.2.qR,"j Australian Securities Commission 澳洲证券事务监察委员会
P7:d ly[,q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Fj 1NN Australian Stock Exchange 澳大利亚证券交易所
$ rUSKm# Austrian Schilling [ATS] 奥地利先令
gAt~?HvW6 authentication 认证；鉴证
gZO&r#
authority to purchase 委托购买证；委购书
0:"2MSf> authorization 认可；核准；授权；授权书
,2L$G &? authorization by direction 指示授权
;HNq>/{ authorization by instruction 指令授权
h7]EB!D\A authorization by warrant 令状授权
u%3i0BajY authorization of unit trust 单位信托的认可
T%$jWndI authorized agent 指定代理人
1@>$ Gcc authorized capital 法定资本
-)v@jlg02 authorized clerk 出市员
thc <xxRP authorized dealer 认可交易商
8w_7O> 9 authorized financial institution 认可财务机构
>|g?wC}V; authorized fund 认可基金
! zL 1;d authorized fund house 获授权的基金公司；认可基金公司
e( ?]SU| authorized institution 认可机构
rf.`h{!! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ag9?C* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d%_OT0Ei authorized insurer 获授权保险人；获认可承保人
Fh8lmOL;? authorized investment 特准投资项目
iEm ? authorized person 获授权人
DF _X authorized representative 获授权代表
Z
hd#:d authorized share capital 法定股本
tyh@ ^7 automated quotation system 自动报价系统
dY (;]sxFr Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-F@L}| 自动交易系统〔香港期货交易所有限公司〕
AY,].Zg[ automatic adjustment mechanism 自动调整机制
)5_jmW`n automatic adjustment system 自动调整系统
7fHc[, Automatic Clearing House 自动票据交换所
HCWNo automatic exchange rates accumulation system 自动化汇率累集系统
oD9^ID+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$q$7^ r@ automatic teller machine [ATM] 自动柜员机
bQ'8SCe autopay 自动转帐
|'d>JT: available assets 可用资产
xt fBfA available fiscal reserve 现存财政储备
bq >_qpr available profit 可用利润
W,XTF Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/w (e average 平均；平均数；海损
30>3 !Xqa average basic salary 平均基本薪金
TX=yPq average consumer expenditure 平均消费开支；一般消费开支
83%)/_& average cost 平均成本
3"N)xO- average cost of land production 增辟土地平均成本
{vEOn-(7 average daily turnover 平均每日成交额
XI<L; average daily wage rate 平均每日工资率
_>+8og/%@ average expenditure pattern 平均开支模式
zc rY>t#l average growth rate 平均增长率
1y#D?R=E average net fixed assets 固定资产平均净值
aJ Z"D8C average of relatives 相对价格平均数
eI45PMP average price 平均价格
2i;7{7 average propensity to consume 平均消费倾向；一般消费倾向
1u3, '8F average propensity to save 平均储蓄倾向；一般储蓄倾向
;oZ)Wt average rate 平均率
7lV.[&aKW average revenue 平均收入；平均收益
>NY W{(j average stock 平均库存；平均存货
[S5\#=_4S average yearly rent 平均年租
k:jSbbQ avoidance of double taxation 避免双重课税
@,Gxk
avoidance of tax 避税
