A:
Z~o*$tF/ A share Ａ股；甲类股份
'j=7'aX>K abatement of tax 减税；减扣免税额
iK%<0m ABN AMRO Bank N.V. 荷兰银行
tx ;DMxN!W above-the-line expenditure 线上项目支出；经常预算支出
Q[i/] above-the-line receipt 线上项目收入；经常预算收入
ug!DL=ZW ABSA Asia Limited 南非联合亚洲有限公司
yvo~'k#c absolute change 绝对数值变更
'01H8er absolute expenditure 实际开支
|i-Q fpn absolute guideline figure 绝对准则数字
x KKL4ws absolute interest 绝对权益
D3yG@lIP3 absolute order of discharge 绝对破产解除令
~1YL absolute profit margin 绝对利润幅度
*&B1(&{:V absolute value 实值；绝对值
D"fE )@Q@Y absolutely vested interest 绝对既得权益
WlP #L` absorbed cost 已吸收成本；已分摊成本
MP, l*wVd absorption 吸收；分摊；合并
rAD5n, M] absorption rate 吸收率；摊配率；分摊率
QLo^6S5! ACB Finance Limited 亚洲商业财务有限公司
W5*%n]s~ acceptable form of reciprocity 合理的互惠条件
kNfqdCF{P acceptable rate 适当利率；适当汇率
k{n*[)m acceptance agreement 承兑协议
pRmnS;*z& acceptance for honour 参加承兑
/E(H`;DG acceptor 承兑人；接受人；受票人
2XrPgq' acceptor for honour 参加承兑人
"Iu[)O% accident insurance 意外保险
&9\z!r6 mc Accident Insurance Association of Hong Kong 香港意外保险公会
")7, ZN; accident insurance scheme 意外保险计划
L f[>U accident year basis 意外年度基准
sChMIbq!Av accommodation 通融；贷款
94r8DkI accommodation bill 通融票据；空头票据
.EVy?-
accommodation party 汇票代发人
7\ d{F)7E account balance 帐户余额；帐户结余
6\4n y 0 account book 帐簿
9}kN 9u account collected in advance 预收款项
BR\% aU$u account current book 往来帐簿
+NPk9jn account of after-acquired property 事后取得的财产报告
dC@aQi6{6 account of defaulter 拖欠帐目
9Qp39(l: account payable 应付帐款
O
z%K* account payee only [A/C payee only] 只可转帐；存入收款人帐户
.z+?b8Q\ account receivable 应收帐款
1&c>v3 $2 account receivable report 应收帐款报表
8 Q^yh6z account statement 结单；帐单；会计财务报表
}[Uh4k8P account title 帐户名称；会计科目
Q^/5hA accountant's report 会计师报告
8^=g$ ;g Accountant's Report Rules 会计师报告规则
`(1em%} accounting and auditing procedure 会计与审计程序；会计与核数程序
!cw<C* Accounting Arrangements 《会计安排》
0Mt2Rg} accounting basis 会计基础
OlhfBu)~ accounting by Official Receiver 破产管理署署长呈交的帐目
PRl \W:_t Accounting Circular 《会计通告》
+O3ze L accounting class 会计类别
=25q Y"Mf accounting date 记帐日期；会计结算日期
?RvXO'm l accounting for money 款项核算
VE^NSk Oa& Accounting Officer 会计主任
_:0<]<x? accounting period 会计报告期；会计期
}5bh,' accounting policy 会计政策；会计方针
{rGq|Bj accounting practice 会计惯例
Vn? %w~0! accounting principle 会计准则
I"@X~Y7} accounting record 会计记录
y|q4d(P. accounting report 会计报告
d9|dHJf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
# /@U|g Accounting Society of China 中国会计学会
([UuO}m- accounting statement 会计报表
AL! ^1hCF accounting system 会计制度；会计系统
y4) M, +O5 accounting transaction 会计事项；帐务交易
uOc>~ITPS accounting treatment 会计处理
: w(J=0Lt accounting year 会计年度
,T"pUe VJ accretion 增值；添加
+]
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'Z'X`_ accrual basis 应计制；权责发生制
oT&JQ,i[2Q accrual basis accounting 应计制会计；权责发生制会计
Y32F { z accrue 应累算；应计
]>/Y U*\ accrued benefit 应累算利益
!`\W8JT+ accrued charges 应计费用
sF]v$ kq accrued cumulative preference share dividend 应累算的累积优先股股息
y?<[g;MuT accrued expenses 应累算费用
VgZ<T,SuW accrued interest payable 应付利息；应计未付利息
j>e L&.d accrued interest receivable 应收利息；应计未收利息
~j 3B' accrued right 累算权益
Yqmx] 7Y4 accruing profit 应累算的利润
#NNj# accumulated fiscal reserve 累积财政储备
>joGG T accumulated profit 累积利润；滚存溢利
O; f^' N accumulated reserve 累积储备
4 C [,S|J accumulation of surplus income 累积收益盈余
f OJk+?
c acquired assets 既得资产
Rp A76ug acquisition 收购；购置；取得
Nv*x^y] acquisition cost 购置成本
>OE.6)'Rm acquisition expenses 购置费用
[Z,A quCU( acquisition of 100% interest 收购全部股权
r\vB-nJ acquisition of control 取得控制权
K7<'4i~k acquisition of fixed assets 购置固定资产
jd l 1Q<Z acquisition of shell “买壳”
=nFT0] ; acquisition price 收购价
nSsVONHfa act of God 天灾
s8}: 8 acting partner 执事合伙人
M
^ ZoBsZ active market 买卖活跃的市场；交投畅旺的市场；旺市
Y_> z"T active partner 积极参与的合伙人
BzF.KCScs active trading 交投活跃
51.F,uY actual circulation 实际流通
a \vf{2
actual cost 实际成本
CB_(9T72H actual expenditure 实际开支；实际支出
:t dx: actual income 实际入息；实际收入；实际收益
VbM5]UT/ actual market 现货市场
/}2
bsiJT actual price 现货价；实际价格
0NfO|l7P actual profit 实际利润
)]J I Q"rR actual quotation 实盘；实际价位；实际报价
5 h1!E actual year basis 按实际年度计算
C-qsyJgZ y actuals 实货
>tr?5 iKxc actuarial investigation 精算调查
"+_]N9%) actuarial principle 精算原则
vKAHf;1 actuarial report 精算师报告
uByF*}d1 Actuarial Society of Hong Kong 香港精算学会
Cd' P actuarial valuation 精算师估值
fj0+a0h actuary 精算师
, p1 (0i ad referendum agreement 暂定协议；有待覆核的协定
=t@m: ad valorem duty 从价税；按值征税
FvG9PPd ad valorem duty system 从价税制
?*}76u ad valorem fee 从价费
$2] 1 3j ad valorem tariff 从价关税
E}k#-+u<S4 additional allowance 额外免税额
X]cB `?vR additional amount for unexpired risk 未过期风险的额外款额
<ofXNv;` additional assessable profit 补加应评税利润
@E O #Ms additional assessment 补加评税
`"AjbC L additional commitment 额外承担
H !F'I)1 additional commitment vote 额外承担拨款
+Jt"JJ>% k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
aU^>kRGc additional dependent parent allowance 供养父母额外免税额
XYod>[.x additional provision 额外拨款
vlyq2>TfR additional stamp duty 附加印花税
(n" ) additional tax 补加税罚款；补加税款
P7egT,Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n,PHfydqX adjudged bankrupt 被裁定破产
]~?k%Mpw adjudicated bankrupt 裁定破产人
wrqdQ} @( adjudication fee 裁定费；评定印花税额手续费；评估契据费
&@dMk4BH< adjudication of bankruptcy 裁定破产；宣告破产
,Lv} Xku adjudication of insolvency 裁定无力偿还债务
:U)e
8 adjusted actual 经调整的实数；调整后的实数
b cM#KA adjusted current assets 经调整的流动资产；调整后的流动资产
*Z{$0K adjusted figure 经调整的数字；调整后的数额
1"/V?ArfL adjusted liabilities 经调整的负债；调整后的负债
+ A0@# :B adjusted loss 经调整的亏损；调整后的亏损
qu[w _1%S 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
4c2P%X(
C adjusted profit 经调整的利润；调整后的利润
&tWWb` adjusted surplus 经调整的盈余额；调整后的盈余额
JTx}{kVO adjusted value 经调整的价值；调整后的价值
fEVuH] adjustment 调整；修订；理算〔保险〕
n!eg"pL adjustment centre 调剂中心
,9?'Q;20 adjustment lag 调整过程的时间差距；调整时差
V2g $"W?3 adjustment mechanism 调整机制
6\5U%~78 adjustment of loss 亏损调整
> 7;JZuVo adjustment process 调整过程；调整程序
w-B\AK?} adjustment range 调整幅度
Lj~lfO administered exchange rate 受管制汇率
.&sguAyG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E*(Q'p9C administration expenses 行政费用
GGJ_,S* administration fee 手续费；行政费
S
BFhC administration in bankruptcy 破产管理
Y\+^\`Tqu administration order 遗产管理令
6:B5PJq administrator 管理人；遗产管理人
s{s0#g administrator of the estate 遗产管理人
U">OdoZ,E+ admission of debt 债项承认书
dtF6IdAf admission of proof 接纳债权证明
@%#(H se advance 放贷款项；垫付款项；预支款项；预付款项
kk~{2 advance account 暂支帐目；预付款帐户
Lvp/} /H/ advance compensation 预付补偿金
i se@,[! advance from shareholder 股东垫款
SbG p advance pending reimbursement 预支以待日后付还
V >['~| advanced economy 先进经济体系
_I8-0DnOM advancement 预付；预付财产
*kKGsy advances warrant 垫款令
9txZ6/
advancing 贷出
Ys<wWfW adverse balance 逆差
QlX y9-oJ" adverse exchange 逆汇
Rp@u.C < advertisement addressed to shareholders 在报章刊登的致股东通告
htF&VeIte advice for collection 托收通知书
(v I7qD_ advice of drawing 提款通知书；汇票通知书
Ce0I8B2y advice of payment 付款通知
I*
bjE ' Advisory Committee [Securities and Futures Commission]
BKD Wd]KEf 谘询委员会〔证券及期货事务监察委员会〕
4U6{E# Advisory Committee on Diversification 经济多元化谘询委员会
RtIc:ym affidavit 誓章；遗产申报誓章
9723f1&Vd affidavit of no receipt 述明无收款的誓章
{>+$u"* affiliate 联号；联营公司；附属公司
5vpf; affiliated company 附属公司；联号；联营公司
ITsJjcYw affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&a|oJ'clz affordability 负担能力
^-AC tA) African Development Bank [AfDB] 非洲开发银行
[ =9R5.)c after-acquired property 事后取得的财产
t&&OhH K after-hours dealing 市后交易
*,R e&N8 after-tax profit 税后盈利；税后利润；税后溢利
t%TZu>(1O agency agreement 代理协议
t
=*K?'ly agency expenses 代理机构的开支
c^bA]l^a agency fee 代理费
3% P?1s Agency Law 《代理法》
ScTqnY$v agent 代理人；承销人
'sA&Pm agent of company 公司代理人
z N
t7DK agent's fee 代理人费；经纪费
/tUl(Fp J` aggregate 总计；总数；总体数字
b~Ruhi[E aggregate amount 总款额；总额
S1B/ClKWq aggregate assets and liabilities 总体资产与负债
m_Rgv.gE^ aggregate at constant price 按固定价格计算的总体数字
HAiUFO/R aggregate demand 总需求
Tt vS|09p; aggregate gross position 总持仓量
)F~_KD)7jJ aggregate limit 总限额
a>kD G <.A aggregate of salaries tax 合计薪俸税
i]YQq ! B aggregate performance 总体表现；总体业绩
n - =\n6"P aggregate supply 总体供应
zJsoenU aggregate surplus 总盈余
r zvX~B6 aggregate total 整体总额
2Z97 Tq aggregate value 总值；合计价值
$?s^HKF~ aggregated basis 合计基准
<G&v aggregated net chargeable income 合计应课税入息实额
_ 4W#6! aggregation 合并计算；合计；总和
c !;wp, c aggregation of incomes of husband and wife 夫妇入息合并计算
x:bYd\
EJ[ aggregation of property 财产的总和
3Yf$WE8#l agio 差价；贴水
gON6jnDO 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》
Gm HsO/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O-B3@qQ. h 《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》
J~}UG]j n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)s8r(.W 《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》
D!P?sq _5r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[yyV`& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o2|(0uN' agreement for a settlement 授产协议
VsmL#@E agreement for assignment 转让协议
.( J /*H agreement for sale 售卖协议；买卖协议
3K{8sFDO agreement for sale and purchase 买卖协议
g}D$`Nx: agreement for the payment of interest 支付利息协议
K@i*Nl agreement for the repayment of money 还款协议
BmM,vllO agreement of reinsurance 再保险协议
esHiWHAC
Agricultural Bank of China 中国农业银行
x L BG}C air passenger departure tax 飞机乘客离境税
|")x1' M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
` u}x:f ! airport tax 机场税
\1Bgs^ alcohol duty 酒精税
<2 Q@ ^ alienation 让与；让渡；转让
Y/^<t'o& alimony 生活费；赡养费
K$
&wO. All Ordinaries Index [AOI] 所有普通股指数
gP<_DEd^` all risks 全险；综合险
f8 ja Mn9o All Sales Record for Stock Market 《股票市场成交报告》
{#%xq]r_ Allied Capital Resources Limited 新联财务有限公司
Cb6MD all-items index [Consumer Price Index] 总指数〔消费物价指数〕
} -vBRY allocation letter 拨款信件
nT12[@:Tr allocation of fund 分配款项；预留款项
r#Mx~Zg~ allocation of profit 利润分配；溢利分配
:9#`| #uh allocation warrant 拨款令
{eXYl[7n allotment 分配；配股
J
v#^GNm allotment notice 股份配售通知；配股通知
vh HMxOZ; allotment of shares 股份分配
Dr 1F|[ allowable 可获宽免；免税的
yRYWx` G allowable business loss 可扣除的营业亏损
y#0 w\/< allowable expenses 可扣税的支出
uaKB allowance 免税额；津贴；备抵；准备金
A!D:Kc3
allowance for debts 债项的免税额
jQb D2x6( allowance for depreciation by wear and tear 耗损折旧免税额
9PJDT] allowance for funeral expenses 殡殓费的免税额
1FJ[_ l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|FFC8R%@]u allowance for repairs and outgoings 修葺及支出方面的免税额
HFr3(gNj@ allowance to debtor 给债务人的津贴
Wy 4^mOv alteration of capital 资本更改
A|J\X=5 alternate trustee 候补受托人
OGFKc# amalgamation 合并
k~R[5W|' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a%!XLyq ambit of charges 征税范围；收费范围
@9h#o5y q amended valuation 经修订的估值
!`_f\ American Commodities Exchange 美国商品交易所
=dBr mMh American Express Bank Limited 美国运通银行
f
99PwE(= American Stock Exchange 美国证券交易所
uE j6A amortization 摊销
fYy.>m+P1 amount due from banks 存放银行同业的款项
5B 7*Z amount due from banks abroad 存放海外银行同业的款项
^W D$
gd amount due from holding companies 控股公司欠款
\zU5G#LQ amount due from local banks 存放本港银行同业的款项
?U08A{ c amount due to banks 银行同业的存款
1VFqT' amount due to banks abroad 海外银行同业的存款
pCc7T-"og amount due to holding companies 控股公司存款
[M S.5+1Y amount due to local banks 本港银行同业的存款
!j9i =YDb amount due to outport banks 外埠银行同业的存款
mP in\-I amount for note issue 发行纸币的款额
gN( hv.nQ amount of bond 担保契据的款额
<gLtX[v!CL amount of consideration 代价款额
05B+WJ1 amount of contribution 供款数额
m;f?}z_\$ amount of indebtedness 负债款额
}qhK.e amount of principal of the loan 贷款本金额
wF8\ amount of rates chargeable 应征差饷数额
j\f$r,4 amount of share capital 股本额
*]WXM.R8 amount of sums assured 承保款额
LFyceFbm amount of variation 变动幅度
o d1omYsR amount of vote 拨款数额
1`lFF_stkP amount payable 应付款额
~,2hP
~ amount receivable 应收款额
^4pKsO3ul Amsterdam Stock Exchange 阿姆斯特丹证券交易所
o2 d ~ analysis 分析
suFOc ancillary risk 附属风险
T ''+zk annual account 周年帐目；周年帐目报表；年度决算；年结
Ts .Z l{B annual accounting date 年结日期
Ki/5xK=s annual allowance 每年免税额；年积金；年度津贴；年津
Xp6*Y1Y
annual balance 年度余额
c)MR+'d\WO annual disposable income 每年可动用收入
_|3TC1N$n annual estimates 周年预算
ACO4u<M) annual fee 年费
=zeLs0s; annual general meeting 周年大会
%:KV2GP annual growth rate 年增率；每年增长率
vQ mackY annual long-term supplement 长期个案每年补助金
!`[I>:Ex annual pensionable emolument 可供计算退休金的年薪
DXW?;|8)O annual report 年报
8$ZSF92C Annual Report on the Consumer Price Index 《消费物价指数年报》
1lyOp annual return 周年报表；周年申报表；每年报税表格
9}cuAVI Annual Return Rules 《周年报表规则》
/}`/i(k annual review of consumer prices 每年消费物价回顾
w"agn}CK annual roll-forward basis 逐年延展方式
/ 7X dV annual salary 年薪
Pmlgh&Z annual statement 年度报表；年度决算表
QX.6~*m1 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
%K'* P56 annuitant 年金受益人
no NF;zT annuity 年金
AH'4H."o/9 annuity contract 年金合约
A}bHfn| annuity on human life 人寿年金
v7FRTrqjj antecedent debt 先前的债项
|vN@2h(|" ante-dated cheque 倒填日期支票
8UT%:DlxQ anticipated expenditure 预期开支
#A9_A%_.h anticipated net profit 预期纯利
XYHCggy anticipated revenue 预期收入
M
|?p3% anti-inflation measure 反通货膨胀措施
>Y-TwD aE anti-inflationary stance 反通货膨胀立场
V/}>>4 apparent deficit 表面赤字
qzt2j\v apparent financial solvency 表面偿债能力
0j!ke1C&C apparent partner 表面合伙人
8V|jL?a~ application for personal assessment 个人入息课税申请书
;Z1U@2./ application of fund 资金应用
R P:F<`DB| application to release as liquidator and to destruct the books of accounts and documents
]Wd`GI 申请免除清盘人职务及毁灭帐簿与文件
y C0f/O appointed actuary 委任精算师
mERrcY Y{ appointed auditor 委任核数师；委任审计师
h2"|t Tm,a appointed trustee 委任的受托人
%C`'> ,t> appointer 委任人
j%Z{.>mJ apportioned pro rata 按比例分摊
!N8)C@= apportionment 分配；分摊
zLw h6^?Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M=[q+A apportionment formula 分摊方程式
s i "` apportionment of estate duty 遗产税的分摊
]Uu(OI<) appraisal 估价；评估
R #3Q$
appreciable growth 可观增长
m>+,^`0 appreciable impact 显着影响
w$lfR , appreciable increase 可观增长
4nII/cPG appreciation 增值；升值
z[\W\g*|ri appreciation against other currencies 相对其他货币升值
X!rQ@F3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8jjk?PUD8 appreciation tax 增值税
~"q,<t appropriation 拨款；拨用；拨付
37 O#aJ,K appropriation account 拨款帐目
Uty(sDtu Appropriation Bill 拨款法案
{8#N7(%z appropriation-in-aid system 补助拨款办法
`+hy#1] approved assets 核准资产
Stw+Dm\! approved basket stock 认可一篮子证券
ok 3 approved budget 核准预算
YKe0:cWc approved charitable donation 认可慈善捐款
?$J7 %I@ approved charitable institution 认可慈善机构
AZy~Q9Kc approved currency 核准货币；认可货币
&@W4^- 9 approved estimates 核准预算
noaN@K[GO approved estimates of expenditure 核准开支预算
Xh0wWU* approved overseas insurer 核准海外保险人
c[h'`KXJf- approved overseas trust company 核准海外信托公司
g/ l0}% approved pooled investment fund 核准汇集投资基金
NT;x1 approved provident fund scheme 认可公积金计划
O~#uQm approved provision 核准拨款
>2l Ay:B5 approved redeemable share 核准可赎回股份
*]m kyAhi approved regional stock 认可地区性证券
(Gi+7GMV' approved retirement scheme 认可退休金计划
g\qL}: approved subordinated loan 核准附属贷款
n=G>y7b arbitrage 套戥；套汇；套利
v $)@AE arbitrageur 套戥者；套汇者
qX
p,d arbitrary amount 临时款项
1ak D]Z arrangement 措施；安排；协定
F9k
I'<Q arrears 欠款
iM /*&O} arrears of pay 欠付薪酬
tB ,. arrears of revenue 逾期未收税款；逾期未收的帐项
I( ^jOgYU articles of association 组织章程；组织细则；组织章程细则
d4p{5F7]^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EtR@ sJ< ascertainment of profit 确定利润
} )zB". "Asia Clear" “亚洲结算系统”
K=m9H=IX~T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
q!hy;K`Jd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
MdV CD^B Asian Development Fund [ADF] 亚洲发展基金
84p[N8 Asian dollar bond 亚洲美元债券
!bZh j3. Asian dollar market 亚洲美元市场
p iYws<Q Asian dollar rate 亚洲美元利率
vL nq %@x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
O^X[9vrW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m~Y'$3w asked price 沽盘；喊价；索价；卖方报价
' 1P=^ assessable income 应评税入息
x2j /8]'o assessable loss 应评税亏损
28T\@zi assessable profit 应评税利润
NVO9XK assessable value 应评税值
Jt-X mGULB assessed profit 估定利润
oh7#cFZZ0 assessed value 经评估价值
nr<WO~Xw~ assessment 评税；评定；估价；评税单
hl6,#2$ assessment number 评税编号；估价编号
/<(*/P,> assessment of additional tax 补加税评税
y:g7'+c assessment of performance 业绩评估；实绩评价
P Pwxk; Assessor 评税主任
+ ZR( asset price bubbles 资产价格泡沫
t$]&,ucW# asset-backed securities 具资产保证的证券
i{ t TUA assets accretion 资产增值
qJ{r!NJJ
8 assets and liabilities 资产与负债
;[TljcbS assets betterment statement 资产递增表；资产改进表
943I :, B assets lending 实物放款；有抵押贷款
^8?j~&u$F assets of the company passing on the death 死者去世时转移的公司资产
="3a%\ assets pledged as security for liabilities 用作负债抵押的资产
(orrX E z assets portfolio 资产投资组合
[cG t assets price 资产价格
5i!V}hE assets quality 资产质素
'2|1%NSW9 assets realization 资产变现
/h?<MI\7V assets refinancing arrangement 资产再集资安排
0|+>A?E}E assets securitization 资产证券化
My]+?.Ru assets situated outside Hong Kong 在香港以外地方的资产
v87$NQvwQ assets stripping 削减资产；拆卖资产
!X5o7b ) assets value 资产值
\LIy:$`8
assignee 承让人
~In{lQ[QX assignment 转让；转让书；转让契
.9T.3y Q assignment of interest 权益转让
Z:# .;wA assignment of letters patent and trade mark 专利证书及商标转让
6 QN1+MwB assignment of property 物业转让；物业转让书
8- dRdQu] assignment right 转让权
)u39}dpeu assignor 转让人
8 A2if 9E3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
5TXg;v#Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
KY4d+~2 associate member 附属会员
_MM associated body corporate 相联法人团体
`4VO&lRm associated company 相联公司；联属公司
BN+V,W associated corporation 相联法团
!Oeq
G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
La` h$=#` 公认会计师公会〔英国〕
wzD\8_;6N Association of Futures Exchange Brokers 香港期货经纪协会
2}^+ ]5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9 ' 2 = association of underwriters 承保人组织
r_4T tP&UW assumption of control 接管
jA4PDH f+ assurance 担保；保险；转易；转易书
2 Ryp@c&r^ assurance of interest 权益的转易
uew0R;+oa at 19XX price 按一九ＸＸ年价格计算
;EK(b at a discount 按赔价计算；按贴水价格计算；打折扣
+VSZhg,Np8 at a premium 按溢价计算；按升水价格计算
Z:I*y7V- at call 通知付款；按通知
>j&1?M2C at constant market price 按固定市价计算
R<Z^L~) at constant price 按固定价格计算
$Llt a,ULE at cost 按成本计算
.D+RLO z at current market price 按当时市价计算；按现时市价计算
F|ETug
n at current price 按当时价格计算；按现时价格计算
Jzk!K@ at factor cost 按要素成本计算；按生产要素成本计算
Y{,2X~ 7 at money-of-the-day price 按付款当日价格计算
?V#G x> \ at or better 按指定或较佳价位〔买卖指令〕
&(g m4bTg at par 按面值计算；平价
vGXWwQ.1Tp at sight 见票即付
g93I + at the close 按收市盘
O[; +i at the opening 按开市盘
pPoH5CzcK attestation 见证；见证条款
? K 0U3V$s at-the-money option 平价期权
<e'P%tG' attorney 受权人；受托代表人
fk+1# 7{ attornment 新拥有人承认书
s>T`l attributable profit 可归属利润
fCLcU@3W? attributable share value 可归属股份价值
Gu2_dT Auckland Stock Exchange 奥克兰证券交易所
Y;8
>=0ye auction 拍卖
V?=TVI*k auctioneer 拍卖商
/ Z:N8e audit 审计；核数
>C vjs Audit Commission 审计署
\ 0D$Mie Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/^J2B 8y 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〕
?p(kh^ z audit review 帐目审查
=KV@&Y^x4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?~!tM}X0:3 audited account 审计帐目；经审计的帐目
WS5A Y @(~ audited annual account 经审计的周年帐目
*]5z^>
q;7 audited balance sheet 经审计的资产负债表
h9)RJSF4 auditor 核数师；核数主任；审计师
sN-oEqS auditor's certificate 核数师证明书；审计师证明书
]5N zK=2{ auditor's report 核数师报告；审计师报告
Z
#EvRC Aussie bond 澳元债券
T0r<O_ubOA austerity budget 紧缩预算
; VBpp< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m`'=) x| Australia All Ordinaries Index 澳洲所有普通股票指数
| B
eA== Australian Dollar [AUD] 澳元
d^tVD`Fm Australian Options Market 澳大利亚期权市场
*MI)] S Australian Securities Commission 澳洲证券事务监察委员会
vEF =e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
( ]OFS;% Australian Stock Exchange 澳大利亚证券交易所
;J 'OakeVO Austrian Schilling [ATS] 奥地利先令
c )03Ms4
D authentication 认证；鉴证
_D -5 }a " authority to purchase 委托购买证；委购书
3g;T?E authorization 认可；核准；授权；授权书
)`<6taKx@n authorization by direction 指示授权
@Y Cv authorization by instruction 指令授权
zHV|- R authorization by warrant 令状授权
L%f;J/ authorization of unit trust 单位信托的认可
57U%` authorized agent 指定代理人
B3Mx,uXT\ authorized capital 法定资本
f4
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1(C authorized clerk 出市员
0vDg8i\ authorized dealer 认可交易商
>&1um5K authorized financial institution 认可财务机构
< 9`?Z-lJP authorized fund 认可基金
_e* c authorized fund house 获授权的基金公司；认可基金公司
mY`@' authorized institution 认可机构
3 q"7K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
b{BaQ>.(` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y c
d3QRB authorized insurer 获授权保险人；获认可承保人
rhIGOk1k authorized investment 特准投资项目
] /_G-2.R authorized person 获授权人
~ 6kJ~R4 authorized representative 获授权代表
M \ dO({o authorized share capital 法定股本
FOSbe] automated quotation system 自动报价系统
)
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QNb>rLj52 自动交易系统〔香港期货交易所有限公司〕
dhW<p 5 automatic adjustment mechanism 自动调整机制
!_dR' automatic adjustment system 自动调整系统
\dTQQ Automatic Clearing House 自动票据交换所
Ra0=q4vdk automatic exchange rates accumulation system 自动化汇率累集系统
@89I#t6A. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!y%+GwoW automatic teller machine [ATM] 自动柜员机
:c=v} autopay 自动转帐
kxh 5}eB available assets 可用资产
/~*Cp9F"] available fiscal reserve 现存财政储备
/1[gn8V691 available profit 可用利润
0V3gKd7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y9tV% average 平均；平均数；海损
XC m\z9F average basic salary 平均基本薪金
= -qf ;5[| average consumer expenditure 平均消费开支；一般消费开支
q`[K3p
average cost 平均成本
$3 4j6;oN average cost of land production 增辟土地平均成本
<BP RV> 0X average daily turnover 平均每日成交额
@zrNN> average daily wage rate 平均每日工资率
U*qNix average expenditure pattern 平均开支模式
[sj VRW- average growth rate 平均增长率
T(V8; ! average net fixed assets 固定资产平均净值
(]XbPW average of relatives 相对价格平均数
F Ciq?@ average price 平均价格
~.6 |dw\p! average propensity to consume 平均消费倾向；一般消费倾向
{ 5-zyE average propensity to save 平均储蓄倾向；一般储蓄倾向
, 1
P[ average rate 平均率
_f3
WRyN0 average revenue 平均收入；平均收益
Y208b?=9w average stock 平均库存；平均存货
13a(FG average yearly rent 平均年租
4\6: \ avoidance of double taxation 避免双重课税
;v_V+t <$ avoidance of tax 避税
