A:
|%7cdMC A share Ａ股；甲类股份
>FF5x#^&c abatement of tax 减税；减扣免税额
rpV1y$n<F ABN AMRO Bank N.V. 荷兰银行
?u$u?j|N above-the-line expenditure 线上项目支出；经常预算支出
L'A)6^d@S above-the-line receipt 线上项目收入；经常预算收入
Y "jE' ABSA Asia Limited 南非联合亚洲有限公司
.z j0Jy8N absolute change 绝对数值变更
E4%j. absolute expenditure 实际开支
X(AN)&L[ absolute guideline figure 绝对准则数字
4 [2_,9} absolute interest 绝对权益
/DFV$+ 9 absolute order of discharge 绝对破产解除令
}VCI=?- absolute profit margin 绝对利润幅度
?UZ?NY absolute value 实值；绝对值
6[ga$nF? absolutely vested interest 绝对既得权益
2W<n5o absorbed cost 已吸收成本；已分摊成本
DVp5hR_$ absorption 吸收；分摊；合并
`C72sA{M. absorption rate 吸收率；摊配率；分摊率
qRB7Ec_ ACB Finance Limited 亚洲商业财务有限公司
DtxE@, acceptable form of reciprocity 合理的互惠条件
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Jw+5 acceptable rate 适当利率；适当汇率
|\9Tv N^$` acceptance agreement 承兑协议
onei4c>@ acceptance for honour 参加承兑
n vq3* acceptor 承兑人；接受人；受票人
JMa3btLy( acceptor for honour 参加承兑人
V%ii3 accident insurance 意外保险
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H6fF Accident Insurance Association of Hong Kong 香港意外保险公会
Qyh/ed/ accident insurance scheme 意外保险计划
yW7'? accident year basis 意外年度基准
|zsbW9
W*m accommodation 通融；贷款
7=}F{U accommodation bill 通融票据；空头票据
2.I^Xf2 accommodation party 汇票代发人
&9[P-w;7u account balance 帐户余额；帐户结余
n D6G account book 帐簿
RYR-K^;R account collected in advance 预收款项
y-aRXF=W account current book 往来帐簿
W<b-r^9?s account of after-acquired property 事后取得的财产报告
]ya; v ' account of defaulter 拖欠帐目
RrV>r<Z"Q account payable 应付帐款
'S4)?Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
' 0aG
N<c account receivable 应收帐款
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Ad$^ account receivable report 应收帐款报表
K?.e | account statement 结单；帐单；会计财务报表
U>qHn 'M account title 帐户名称；会计科目
ODw`E9 accountant's report 会计师报告
h1 D?=M\9 Accountant's Report Rules 会计师报告规则
|L3X_Me accounting and auditing procedure 会计与审计程序；会计与核数程序
x hs#u Accounting Arrangements 《会计安排》
#KpY6M-H accounting basis 会计基础
Sb&lhgW]c accounting by Official Receiver 破产管理署署长呈交的帐目
:<S<f% Accounting Circular 《会计通告》
W[''Cc. accounting class 会计类别
!7p}C-RZp accounting date 记帐日期；会计结算日期
2b@tj
5 accounting for money 款项核算
z}4L=KR\v Accounting Officer 会计主任
wTq{ sW& accounting period 会计报告期；会计期
m\u26 ` M accounting policy 会计政策；会计方针
Xz{~3ih accounting practice 会计惯例
7:=k`yS, accounting principle 会计准则
R[[ ,q:4 accounting record 会计记录
m]Y;c_DO: accounting report 会计报告
M!m?#x z'c Accounting Services Branch [Treasury] 会计事务部〔库务署〕
t;qP ']2
Accounting Society of China 中国会计学会
K >tf, accounting statement 会计报表
zd %rs~*c accounting system 会计制度；会计系统
P.\nLE J= accounting transaction 会计事项；帐务交易
e79Kb LV accounting treatment 会计处理
LO%!Z,} accounting year 会计年度
o @Z# accretion 增值；添加
}M>r E accrual 应计项目；应累算数目
S7iDTG_@t accrual basis 应计制；权责发生制
i\?*=\ a accrual basis accounting 应计制会计；权责发生制会计
eTa y>G accrue 应累算；应计
,T{<vRj7_ accrued benefit 应累算利益
x3 4f9!
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VRng=, accrued cumulative preference share dividend 应累算的累积优先股股息
-%c<IX>z9 accrued expenses 应累算费用
6cS>bl accrued interest payable 应付利息；应计未付利息
X* eW#|$\ accrued interest receivable 应收利息；应计未收利息
Vzlh+R>c accrued right 累算权益
uBnoQ~Qd[z accruing profit 应累算的利润
K ! z` accumulated fiscal reserve 累积财政储备
kQ>^->w accumulated profit 累积利润；滚存溢利
AC%JC+ accumulated reserve 累积储备
MHj,<|8Q accumulation of surplus income 累积收益盈余
|pZUlQbb acquired assets 既得资产
Td\o9 acquisition 收购；购置；取得
O'*@ Ytn acquisition cost 购置成本
afEF] i acquisition expenses 购置费用
1`bl&}6l|E acquisition of 100% interest 收购全部股权
I s57F4[} acquisition of control 取得控制权
IND ]j72 acquisition of fixed assets 购置固定资产
i&Fiq&V)[ acquisition of shell “买壳”
9]'&RyH=# acquisition price 收购价
{jKI^aC<[ act of God 天灾
V\5 L?} acting partner 执事合伙人
G5.nPsuM active market 买卖活跃的市场；交投畅旺的市场；旺市
= duks\)O active partner 积极参与的合伙人
,Ds.x@p active trading 交投活跃
Z=S>0|`R actual circulation 实际流通
;az5ZsvN
D actual cost 实际成本
bJ /5|E? actual expenditure 实际开支；实际支出
_D7 ]-3uC! actual income 实际入息；实际收入；实际收益
m#e3%150{ actual market 现货市场
{D&9UZm actual price 现货价；实际价格
UL@9W6 actual profit 实际利润
s,]%dG! actual quotation 实盘；实际价位；实际报价
v;1F[?@3Y actual year basis 按实际年度计算
n'FwM\ actuals 实货
J%C#V}z7E actuarial investigation 精算调查
KDP H6 actuarial principle 精算原则
C(T;>if0NH actuarial report 精算师报告
C#pZw [ Actuarial Society of Hong Kong 香港精算学会
>ezi3Zx^ actuarial valuation 精算师估值
5II(mSg8 actuary 精算师
2;3f =$3 ad referendum agreement 暂定协议；有待覆核的协定
=}!Mf' ad valorem duty 从价税；按值征税
# uCB)n&. ad valorem duty system 从价税制
o(kM9G| ad valorem fee 从价费
arK_oh0B ad valorem tariff 从价关税
{No L additional allowance 额外免税额
a `Q ot additional amount for unexpired risk 未过期风险的额外款额
d@C&+#QDF additional assessable profit 补加应评税利润
)v4b additional assessment 补加评税
m ^~ S additional commitment 额外承担
eJ CjJ) additional commitment vote 额外承担拨款
6vKS".4C additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o]n!(f<(* additional dependent parent allowance 供养父母额外免税额
g| <wyt[ additional provision 额外拨款
YGvUwj'2a additional stamp duty 附加印花税
BP[|n L
additional tax 补加税罚款；补加税款
^Z DBO/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n.oUVr=nX adjudged bankrupt 被裁定破产
@F* wg adjudicated bankrupt 裁定破产人
I751 t adjudication fee 裁定费；评定印花税额手续费；评估契据费
J8a*s`ik adjudication of bankruptcy 裁定破产；宣告破产
'J )2g"T@ adjudication of insolvency 裁定无力偿还债务
`Mj}md;O" adjusted actual 经调整的实数；调整后的实数
,Tagj`@bHc adjusted current assets 经调整的流动资产；调整后的流动资产
1nknSw# adjusted figure 经调整的数字；调整后的数额
:G w~7v_ adjusted liabilities 经调整的负债；调整后的负债
EpJ4`{4 adjusted loss 经调整的亏损；调整后的亏损
/Dt d#OAdr 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
RC#C\S6 adjusted profit 经调整的利润；调整后的利润
6M.;@t,Y adjusted surplus 经调整的盈余额；调整后的盈余额
b^c9po adjusted value 经调整的价值；调整后的价值
?']h%'Q
adjustment 调整；修订；理算〔保险〕
.9[45][FK adjustment centre 调剂中心
7Il O G~DC adjustment lag 调整过程的时间差距；调整时差
9i5,2~ adjustment mechanism 调整机制
rX7QbAB adjustment of loss 亏损调整
s?Uh| BfB adjustment process 调整过程；调整程序
r`S< A; adjustment range 调整幅度
&ZHC-qMRK administered exchange rate 受管制汇率
)}%O>% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wXjFLg!g? administration expenses 行政费用
^E`(*J/o administration fee 手续费；行政费
fQK " h
administration in bankruptcy 破产管理
/2M.~3gQ administration order 遗产管理令
rx"s!y{!- administrator 管理人；遗产管理人
RR;AJ8wd administrator of the estate 遗产管理人
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+g{kE2M admission of debt 债项承认书
ysIh[1E~%: admission of proof 接纳债权证明
s^OO^%b advance 放贷款项；垫付款项；预支款项；预付款项
n(nBRCG)o advance account 暂支帐目；预付款帐户
Y<"7x#AB! advance compensation 预付补偿金
cV{%^0? D advance from shareholder 股东垫款
5v)(8|.M advance pending reimbursement 预支以待日后付还
}ov &., vQ advanced economy 先进经济体系
:1q 4"tv| advancement 预付；预付财产
q-ES6R advances warrant 垫款令
W,@
If} advancing 贷出
&5{xXWJK adverse balance 逆差
mV^Zy adverse exchange 逆汇
dBV7Te4L advertisement addressed to shareholders 在报章刊登的致股东通告
F(#rQ_z] advice for collection 托收通知书
ZPN
roCK` advice of drawing 提款通知书；汇票通知书
i|)Su4Dw advice of payment 付款通知
6 &Juv Advisory Committee [Securities and Futures Commission]
JPM))4YDR 谘询委员会〔证券及期货事务监察委员会〕
RyB~Lm`ZK% Advisory Committee on Diversification 经济多元化谘询委员会
g @I6$Z affidavit 誓章；遗产申报誓章
dUznxZB affidavit of no receipt 述明无收款的誓章
V}o n|A affiliate 联号；联营公司；附属公司
j;_c+ w!P affiliated company 附属公司；联号；联营公司
\ o-&f: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pC pb;<JG affordability 负担能力
Rv,JU6>i African Development Bank [AfDB] 非洲开发银行
I
V%VU after-acquired property 事后取得的财产
)Rat0$6 after-hours dealing 市后交易
9mc!bj^811 after-tax profit 税后盈利；税后利润；税后溢利
R2L;bGI*J agency agreement 代理协议
4Tc&IwR agency expenses 代理机构的开支
Zc
|/{$>:W agency fee 代理费
CBQhIvq.d Agency Law 《代理法》
ik|-L8 agent 代理人；承销人
7+ TiyY]K agent of company 公司代理人
S_T^G` [ agent's fee 代理人费；经纪费
Sw`RBN[ yo aggregate 总计；总数；总体数字
F;lI+^}} aggregate amount 总款额；总额
WnwhSr 2 aggregate assets and liabilities 总体资产与负债
WnUweSdW aggregate at constant price 按固定价格计算的总体数字
aq+Y7IR_ aggregate demand 总需求
"jecsqCgK0 aggregate gross position 总持仓量
:f5s4N aggregate limit 总限额
&0TVi aggregate of salaries tax 合计薪俸税
zOEY6lAwI aggregate performance 总体表现；总体业绩
"TV(H+1,z aggregate supply 总体供应
!J*, )kRN aggregate surplus 总盈余
{HC@u{K - aggregate total 整体总额
E Uar/ aggregate value 总值；合计价值
0qjXQs} aggregated basis 合计基准
{ *ZY (6^ aggregated net chargeable income 合计应课税入息实额
7J28JK aggregation 合并计算；合计；总和
aKUS5jDu aggregation of incomes of husband and wife 夫妇入息合并计算
\? j E#^ aggregation of property 财产的总和
"!>DX1rsi agio 差价；贴水
]u-]'P 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》
I]Tsz'T!9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]W0EVf=,k 《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》
&AuF]VT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0U/K7sZ 《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》
c(co\A.]:6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5F t5@UF~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
VN0mDh?E agreement for a settlement 授产协议
iV FkYx%} agreement for assignment 转让协议
nhSb~QqEh agreement for sale 售卖协议；买卖协议
)5JU:jNy agreement for sale and purchase 买卖协议
=K&\E2kA 4 agreement for the payment of interest 支付利息协议
6qe*@ o agreement for the repayment of money 还款协议
6+V\t+aug agreement of reinsurance 再保险协议
N$Y " c* Agricultural Bank of China 中国农业银行
P+t#4J air passenger departure tax 飞机乘客离境税
V>64/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]%uZ\Q;9p airport tax 机场税
:0K8h alcohol duty 酒精税
E| YdcS alienation 让与；让渡；转让
]Mj/&b>"e alimony 生活费；赡养费
Sp}D ;7 All Ordinaries Index [AOI] 所有普通股指数
bi ozZ all risks 全险；综合险
vQF
vtwd All Sales Record for Stock Market 《股票市场成交报告》
G Ejd7s]C Allied Capital Resources Limited 新联财务有限公司
V Km! Ri$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
FVv8-- allocation letter 拨款信件
4$/i%B#ad allocation of fund 分配款项；预留款项
~.P O[hC allocation of profit 利润分配；溢利分配
M fk2mIy allocation warrant 拨款令
T,fI BD: allotment 分配；配股
Tj~ I aU allotment notice 股份配售通知；配股通知
S1 _6C:^k allotment of shares 股份分配
qj0 1] allowable 可获宽免；免税的
'`Bm'Dd allowable business loss 可扣除的营业亏损
:[@ k<8<] allowable expenses 可扣税的支出
z 3t~} aL allowance 免税额；津贴；备抵；准备金
T{]~07N? allowance for debts 债项的免税额
[md u!!* allowance for depreciation by wear and tear 耗损折旧免税额
]maYUKqv}' allowance for funeral expenses 殡殓费的免税额
UgB'[@McS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2>} xhQJ allowance for repairs and outgoings 修葺及支出方面的免税额
C^t(^9 allowance to debtor 给债务人的津贴
=S[yE]v^ alteration of capital 资本更改
0Iud$Lu alternate trustee 候补受托人
7z\ m;
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IdIrI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#jpoHvt h ambit of charges 征税范围；收费范围
3:"]Rn([P amended valuation 经修订的估值
c/L>>t American Commodities Exchange 美国商品交易所
=H0vE7 {* American Express Bank Limited 美国运通银行
#{r#;+ American Stock Exchange 美国证券交易所
e@@?AB$n( amortization 摊销
,=(Z00#( amount due from banks 存放银行同业的款项
xE}VTHFo' amount due from banks abroad 存放海外银行同业的款项
FZd.L6q amount due from holding companies 控股公司欠款
Sj'h t= amount due from local banks 存放本港银行同业的款项
O_$d I*RK amount due to banks 银行同业的存款
VZ>On$ hp amount due to banks abroad 海外银行同业的存款
RjJU4q amount due to holding companies 控股公司存款
+^rh[>W amount due to local banks 本港银行同业的存款
r
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@0e amount due to outport banks 外埠银行同业的存款
MyJ4><oG amount for note issue 发行纸币的款额
z|G 9,:9 amount of bond 担保契据的款额
OQ :dJe6 amount of consideration 代价款额
oRN-xn g amount of contribution 供款数额
f:zFFpP.j@ amount of indebtedness 负债款额
,3v+PIcMM+ amount of principal of the loan 贷款本金额
s#h8%[' amount of rates chargeable 应征差饷数额
Q|}a R:4 amount of share capital 股本额
53 QfTP amount of sums assured 承保款额
{^{p ,9 amount of variation 变动幅度
T0Yiayt amount of vote 拨款数额
jk\ dG16 amount payable 应付款额
y#Ht{)C amount receivable 应收款额
?6Cz[5\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-71dN0hWh analysis 分析
xy+QbD T ancillary risk 附属风险
/Y[~-Y+!, annual account 周年帐目；周年帐目报表；年度决算；年结
HQ9f ,< annual accounting date 年结日期
s"=6{EVqk3 annual allowance 每年免税额；年积金；年度津贴；年津
qP!eJ6[Nh" annual balance 年度余额
3`hUo5K annual disposable income 每年可动用收入
& a!BD/ annual estimates 周年预算
wI M{pK annual fee 年费
B}OY /J/*8 annual general meeting 周年大会
/|{,sWf2 annual growth rate 年增率；每年增长率
{-9jm%N annual long-term supplement 长期个案每年补助金
CZ 2`H[8 annual pensionable emolument 可供计算退休金的年薪
g}&h l"j annual report 年报
k.h`Cji@ Annual Report on the Consumer Price Index 《消费物价指数年报》
W-RqN!snJ8 annual return 周年报表；周年申报表；每年报税表格
8pLBt : Annual Return Rules 《周年报表规则》
IWVlrGyM annual review of consumer prices 每年消费物价回顾
t<uYM annual roll-forward basis 逐年延展方式
fBBa4"OK= annual salary 年薪
8$ xPex~2 annual statement 年度报表；年度决算表
l>lW]W 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
]!1OH
|Ad annuitant 年金受益人
W#_/ak$uF* annuity 年金
Vi! Q annuity contract 年金合约
F}Mhs17! | annuity on human life 人寿年金
G
DSfT{kK\ antecedent debt 先前的债项
. F&9.#> ante-dated cheque 倒填日期支票
lM\LN^f5* anticipated expenditure 预期开支
{s,+^7 anticipated net profit 预期纯利
f<i7 @% anticipated revenue 预期收入
0? 7XtC P< anti-inflation measure 反通货膨胀措施
t ^=U*~ anti-inflationary stance 反通货膨胀立场
mIZwAKo apparent deficit 表面赤字
O|kKwadC apparent financial solvency 表面偿债能力
JL}\* apparent partner 表面合伙人
!y jo application for personal assessment 个人入息课税申请书
%k f>&b,Mi application of fund 资金应用
`T ^G^7& application to release as liquidator and to destruct the books of accounts and documents
sfp,Lq ` 申请免除清盘人职务及毁灭帐簿与文件
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m|Lbj appointed actuary 委任精算师
[ {[N( g&d appointed auditor 委任核数师；委任审计师
k0?ZYeHC appointed trustee 委任的受托人
Ue5O9;y]u appointer 委任人
U IJx* apportioned pro rata 按比例分摊
x9>\(-uU apportionment 分配；分摊
'6 Qy / R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
qg z*'_S apportionment formula 分摊方程式
NCeaL-y7 apportionment of estate duty 遗产税的分摊
{!ZyCi19 appraisal 估价；评估
^jdL@#k 00 appreciable growth 可观增长
|wxGpBau appreciable impact 显着影响
~KjJ \b)R appreciable increase 可观增长
; :&?=d appreciation 增值；升值
,reJ(s appreciation against other currencies 相对其他货币升值
~ <0 Z>qr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:L?_Y/K appreciation tax 增值税
FD7H@L5 appropriation 拨款；拨用；拨付
}pNX@C#De appropriation account 拨款帐目
<>SdVif] Appropriation Bill 拨款法案
wyc D>hc appropriation-in-aid system 补助拨款办法
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=M* approved assets 核准资产
yT OyDm- approved basket stock 认可一篮子证券
XR# ;{p+b approved budget 核准预算
a+41|)pt approved charitable donation 认可慈善捐款
/%x7+Rl\-^ approved charitable institution 认可慈善机构
1ZJ4*b n approved currency 核准货币；认可货币
]rd/;kg.S approved estimates 核准预算
4 C_c\;d approved estimates of expenditure 核准开支预算
huFz97?y( approved overseas insurer 核准海外保险人
H { M)- approved overseas trust company 核准海外信托公司
`%K`gYhG1 approved pooled investment fund 核准汇集投资基金
W -2i+g) approved provident fund scheme 认可公积金计划
4Wel[] approved provision 核准拨款
U S OKDDm approved redeemable share 核准可赎回股份
yFIy`9R approved regional stock 认可地区性证券
6y+b5- {' approved retirement scheme 认可退休金计划
wjU.W5IR approved subordinated loan 核准附属贷款
UP1?5Q=H]Q arbitrage 套戥；套汇；套利
cleOsj;S arbitrageur 套戥者；套汇者
.,2V5D-${ arbitrary amount 临时款项
HP2wtN{Zs arrangement 措施；安排；协定
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LP#* arrears 欠款
O0~vf[i]; arrears of pay 欠付薪酬
8Vl!| \x5 arrears of revenue 逾期未收税款；逾期未收的帐项
O>r-]0DI[ articles of association 组织章程；组织细则；组织章程细则
c|p,/L09L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Aw ^yH+ae ascertainment of profit 确定利润
Rz <OF^Iy "Asia Clear" “亚洲结算系统”
0O@_ c W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y+mElG$F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
To"dG& h Asian Development Fund [ADF] 亚洲发展基金
D=?{8 'R' Asian dollar bond 亚洲美元债券
I8m:3fL" Asian dollar market 亚洲美元市场
^%bBW6eZ Asian dollar rate 亚洲美元利率
>mu)/kl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
54p tP asked price 沽盘；喊价；索价；卖方报价
Iq' O assessable income 应评税入息
$` Nd?\$ assessable loss 应评税亏损
'8`T|2 assessable profit 应评税利润
S0w> hr assessable value 应评税值
MOz}Q1`a assessed profit 估定利润
Y)HbxFF`/ assessed value 经评估价值
B+VuUt{S assessment 评税；评定；估价；评税单
AY2:[ 5cm assessment number 评税编号；估价编号
\^532 FIw6 assessment of additional tax 补加税评税
NGzgLSm\ assessment of performance 业绩评估；实绩评价
))#'4 Assessor 评税主任
TYS\95< asset price bubbles 资产价格泡沫
=v-2@=NJ`K asset-backed securities 具资产保证的证券
\3Jq_9Xv assets accretion 资产增值
Eek9|i"p assets and liabilities 资产与负债
QX0 Y>&$ ) assets betterment statement 资产递增表；资产改进表
;_JH:}j assets lending 实物放款；有抵押贷款
n[k1np$7?6 assets of the company passing on the death 死者去世时转移的公司资产
)qM|3], assets pledged as security for liabilities 用作负债抵押的资产
[, f)9v) assets portfolio 资产投资组合
|"k&fkS$ assets price 资产价格
`7Ug/R< assets quality 资产质素
1$LI px assets realization 资产变现
<! x+e E` assets refinancing arrangement 资产再集资安排
:X>DkRP assets securitization 资产证券化
tB6k|cP C assets situated outside Hong Kong 在香港以外地方的资产
hY;_/! _ assets stripping 削减资产；拆卖资产
8[ 5|_Eh+ assets value 资产值
Lyoor1 assignee 承让人
iyM^[/-R6 assignment 转让；转让书；转让契
/A(NuB<Pq assignment of interest 权益转让
UVX"fZ) assignment of letters patent and trade mark 专利证书及商标转让
IsYP0(L assignment of property 物业转让；物业转让书
3B9n P._ assignment right 转让权
YB!!/ SX4 assignor 转让人
(!z M\sF associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z!\@%`0$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xfHyC'? associate member 附属会员
! Tfij(91 associated body corporate 相联法人团体
F>Jg~ FD* associated company 相联公司；联属公司
iB bb r, associated corporation 相联法团
i ^|@"+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4,}GyVJFb` 公认会计师公会〔英国〕
jM U9{Si Association of Futures Exchange Brokers 香港期货经纪协会
R{3CW^1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
bEpMaBN association of underwriters 承保人组织
J/Q|uRpmqr assumption of control 接管
j7/(sf assurance 担保；保险；转易；转易书
" bX4Q4Dq assurance of interest 权益的转易
Eb@MfL at 19XX price 按一九ＸＸ年价格计算
LHi6:G"Y( at a discount 按赔价计算；按贴水价格计算；打折扣
#)74X% 4( at a premium 按溢价计算；按升水价格计算
! IA KVQ at call 通知付款；按通知
DX@}!6|T at constant market price 按固定市价计算
FBY ODw at constant price 按固定价格计算
km>o7V&4G at cost 按成本计算
Npa-$N&P{S at current market price 按当时市价计算；按现时市价计算
r z6jx at current price 按当时价格计算；按现时价格计算
D Vw Cx^ at factor cost 按要素成本计算；按生产要素成本计算
DP>mNE at money-of-the-day price 按付款当日价格计算
vjTw v+B" at or better 按指定或较佳价位〔买卖指令〕
Es;;t83p at par 按面值计算；平价
\ 3^Pjx at sight 见票即付
I'IB_YRL4 at the close 按收市盘
!<Z{@7oH at the opening 按开市盘
a$+#V=b A attestation 见证；见证条款
@d)a~[pm at-the-money option 平价期权
oh&Y< d0 attorney 受权人；受托代表人
XZO<dhZX: attornment 新拥有人承认书
OV|Z=EwJ attributable profit 可归属利润
yX9B97XyC attributable share value 可归属股份价值
< l[` "0 Auckland Stock Exchange 奥克兰证券交易所
V\zsDP auction 拍卖
`^%GN8d}nm auctioneer 拍卖商
"6V_/u5M;= audit 审计；核数
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@:R Audit Commission 审计署
$FCw$ +w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^Kw(& v 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〕
/=M.-MU2 audit review 帐目审查
v M WC(m Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"k>bUe|RG audited account 审计帐目；经审计的帐目
~ &~C#yjg1 audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
%HEmi; auditor 核数师；核数主任；审计师
`@$YlFOW auditor's certificate 核数师证明书；审计师证明书
Ihef$, auditor's report 核数师报告；审计师报告
LXxl ?D Aussie bond 澳元债券
lIl9ypikg austerity budget 紧缩预算
7.|S>+Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m|dF 3 0~A Australia All Ordinaries Index 澳洲所有普通股票指数
Wf1-" Q Australian Dollar [AUD] 澳元
h544dNo& Australian Options Market 澳大利亚期权市场
~~dfpW _" Australian Securities Commission 澳洲证券事务监察委员会
S ljZ~x,! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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=sa y P Australian Stock Exchange 澳大利亚证券交易所
bV7QVu8 Austrian Schilling [ATS] 奥地利先令
S A3Y:( authentication 认证；鉴证
ri EqW}{ authority to purchase 委托购买证；委购书
)`R ZkCe authorization 认可；核准；授权；授权书
&|] Fg5 authorization by direction 指示授权
H2]BMkum authorization by instruction 指令授权
MZi8F o ' authorization by warrant 令状授权
bVOO) authorization of unit trust 单位信托的认可
*<3iE eO/R authorized agent 指定代理人
EEg O authorized capital 法定资本
9oD#t~+F4 authorized clerk 出市员
I)uASfT$ authorized dealer 认可交易商
B#4 S/d{/ authorized financial institution 认可财务机构
`R ]&F$i(E authorized fund 认可基金
B)d@RAk authorized fund house 获授权的基金公司；认可基金公司
9;:7e*x]lc authorized institution 认可机构
A>y#}^l] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Oi#k:vq4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
sp,(&Y]US authorized insurer 获授权保险人；获认可承保人
| &\^n2`> authorized investment 特准投资项目
-CZ-l;5 authorized person 获授权人
C9+Dw#-f V authorized representative 获授权代表
Xa\]ua_ authorized share capital 法定股本
?/L1 tX) automated quotation system 自动报价系统
T/3;NXe6E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'Sk 6U]E~ 自动交易系统〔香港期货交易所有限公司〕
#|D:f~"d3 automatic adjustment mechanism 自动调整机制
:if5z2PE/ automatic adjustment system 自动调整系统
!j'guT&9] Automatic Clearing House 自动票据交换所
m"1
? automatic exchange rates accumulation system 自动化汇率累集系统
p!V) 55J* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@@xF#3 automatic teller machine [ATM] 自动柜员机
`} n 0=E autopay 自动转帐
/3;=xZq available assets 可用资产
'jwTGT5x available fiscal reserve 现存财政储备
XAGiu;<,= available profit 可用利润
$o: :PDQ? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w7 [0 average 平均；平均数；海损
zkvH=wL average basic salary 平均基本薪金
gGD]t;<u average consumer expenditure 平均消费开支；一般消费开支
! -@SS> average cost 平均成本
_c,&\ wl$ average cost of land production 增辟土地平均成本
uof0Oc. average daily turnover 平均每日成交额
UvoG< ; average daily wage rate 平均每日工资率
0$ (jBnE average expenditure pattern 平均开支模式
QT JrJD average growth rate 平均增长率
ol1AD: Ho average net fixed assets 固定资产平均净值
]dQZ8yVK average of relatives 相对价格平均数
|Yg}WHm average price 平均价格
<`b|L9 average propensity to consume 平均消费倾向；一般消费倾向
f61]`@Bk average propensity to save 平均储蓄倾向；一般储蓄倾向
ug>] U ~0 average rate 平均率
E ,Dlaq average revenue 平均收入；平均收益
~MD><w> average stock 平均库存；平均存货
> 4Fd xa average yearly rent 平均年租
NdaM9a#TZ avoidance of double taxation 避免双重课税
jR }*bIzv avoidance of tax 避税
