A:
Zq7Y('=`t@ A share Ａ股；甲类股份
eh B (? abatement of tax 减税；减扣免税额
!t/I
j ~o ABN AMRO Bank N.V. 荷兰银行
XlP q>@4p above-the-line expenditure 线上项目支出；经常预算支出
R{"Kh2q_ above-the-line receipt 线上项目收入；经常预算收入
Mz,G; x} ABSA Asia Limited 南非联合亚洲有限公司
mm(F f >O absolute change 绝对数值变更
k^ B<t' absolute expenditure 实际开支
1sgI,5liUs absolute guideline figure 绝对准则数字
K
TJm[44 absolute interest 绝对权益
U^iNOMs? absolute order of discharge 绝对破产解除令
K*^3FO}JG absolute profit margin 绝对利润幅度
(D 5 dN\ absolute value 实值；绝对值
8." B absolutely vested interest 绝对既得权益
ha+)ZF absorbed cost 已吸收成本；已分摊成本
D?ojxHe absorption 吸收；分摊；合并
+VxzWNs*JP absorption rate 吸收率；摊配率；分摊率
KITC,@xE_O ACB Finance Limited 亚洲商业财务有限公司
]E/^(T-O acceptable form of reciprocity 合理的互惠条件
yf7p,_E/ acceptable rate 适当利率；适当汇率
RV^
N4q4 acceptance agreement 承兑协议
8i:E$7e tH acceptance for honour 参加承兑
,MH/ lQq% acceptor 承兑人；接受人；受票人
JmL{ & acceptor for honour 参加承兑人
*HiN:30DZ accident insurance 意外保险
[\eh$r\ Accident Insurance Association of Hong Kong 香港意外保险公会
_p0@1 s(U accident insurance scheme 意外保险计划
'/l<\b/E accident year basis 意外年度基准
%0 cFs' accommodation 通融；贷款
l*eJa38 accommodation bill 通融票据；空头票据
LsB|}_j7 accommodation party 汇票代发人
8 $)xxV_zp account balance 帐户余额；帐户结余
;7,>2VTm account book 帐簿
e$'|EE.=q+ account collected in advance 预收款项
|6@s6]%X} account current book 往来帐簿
+/+:D9j , account of after-acquired property 事后取得的财产报告
4yy9m8 / account of defaulter 拖欠帐目
(R^X3 account payable 应付帐款
+S/OMkC account payee only [A/C payee only] 只可转帐；存入收款人帐户
EjxzX1: account receivable 应收帐款
r{ oRN account receivable report 应收帐款报表
*?Hc8y-dG, account statement 结单；帐单；会计财务报表
/j%(Z/RM account title 帐户名称；会计科目
9R$0[HbI3 accountant's report 会计师报告
Q X`Qnk|Y Accountant's Report Rules 会计师报告规则
hb@,fgo !Q accounting and auditing procedure 会计与审计程序；会计与核数程序
q| N,?f9 Accounting Arrangements 《会计安排》
tZ|0wPp accounting basis 会计基础
)wT @`p"4 accounting by Official Receiver 破产管理署署长呈交的帐目
_,r2g8qm Accounting Circular 《会计通告》
vH14%&OcN accounting class 会计类别
);*:Uz sC_ accounting date 记帐日期；会计结算日期
FYe#x]ue accounting for money 款项核算
05
56#U&> Accounting Officer 会计主任
>+}yI}W;e accounting period 会计报告期；会计期
E}-Y!,v^ accounting policy 会计政策；会计方针
Lt' FA accounting practice 会计惯例
LT+QW accounting principle 会计准则
/:S&1 ' = accounting record 会计记录
3`
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p;nRxi7' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o'Rr2,lVi Accounting Society of China 中国会计学会
3 UXaA; accounting statement 会计报表
7 LotN6H
accounting system 会计制度；会计系统
^:hI bF4G accounting transaction 会计事项；帐务交易
$W_sIS0\z
accounting treatment 会计处理
OoIs'S-Z # accounting year 会计年度
_z6_mmMp accretion 增值；添加
( AI gW accrual 应计项目；应累算数目
Ec2?'*s accrual basis 应计制；权责发生制
:X+!W_xR accrual basis accounting 应计制会计；权责发生制会计
PCqE9B)l accrue 应累算；应计
#/"?.Z;SSH accrued benefit 应累算利益
) h0
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85e!)I_ accrued cumulative preference share dividend 应累算的累积优先股股息
{ pJf ~ accrued expenses 应累算费用
v?6g.
[;? accrued interest payable 应付利息；应计未付利息
{wK| C<K accrued interest receivable 应收利息；应计未收利息
czG]rl\1 accrued right 累算权益
yxx9h3 accruing profit 应累算的利润
|[+/ ]Y accumulated fiscal reserve 累积财政储备
e-E0Bp accumulated profit 累积利润；滚存溢利
~7;AV(\%e accumulated reserve 累积储备
[ N=v=J9 accumulation of surplus income 累积收益盈余
Xzn}g H] acquired assets 既得资产
8u|F %Sg acquisition 收购；购置；取得
*@+E82D acquisition cost 购置成本
Z@1vJH6IbA acquisition expenses 购置费用
lEXER^6 acquisition of 100% interest 收购全部股权
Bjc<d,]
acquisition of control 取得控制权
wf` e3S acquisition of fixed assets 购置固定资产
Y'&rSHI"
acquisition of shell “买壳”
/^M|$J RI acquisition price 收购价
{e]ktj#+{ act of God 天灾
;N(9nX}%) acting partner 执事合伙人
i:/Ws1=q active market 买卖活跃的市场；交投畅旺的市场；旺市
q+ZN$4 m active partner 积极参与的合伙人
O yG# active trading 交投活跃
*4 HogC actual circulation 实际流通
~~iFs ,9 actual cost 实际成本
p u OAt actual expenditure 实际开支；实际支出
W ])Lc3X actual income 实际入息；实际收入；实际收益
JmBe1"hs actual market 现货市场
^.g BHZ actual price 现货价；实际价格
:iEIo7B actual profit 实际利润
R!z32 <5k
actual quotation 实盘；实际价位；实际报价
`fM]3]x> actual year basis 按实际年度计算
ehTRw8"R actuals 实货
goje4; actuarial investigation 精算调查
`z1E]{A actuarial principle 精算原则
!+o`,K TYp actuarial report 精算师报告
*S= c0 Actuarial Society of Hong Kong 香港精算学会
-\I".8"YE actuarial valuation 精算师估值
2~B9 (| actuary 精算师
@9AK!I8f ad referendum agreement 暂定协议；有待覆核的协定
]1)#Y ad valorem duty 从价税；按值征税
v!WkPvU ad valorem duty system 从价税制
=6O<1<[y ad valorem fee 从价费
|!6<L_31% ad valorem tariff 从价关税
.~AQxsGH additional allowance 额外免税额
Fi8#r)G. additional amount for unexpired risk 未过期风险的额外款额
T*1 `MIkv additional assessable profit 补加应评税利润
(k$KU P additional assessment 补加评税
7*> (C*q= additional commitment 额外承担
=yCz !vc additional commitment vote 额外承担拨款
q ]\GBRp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Nc_Qd4<[@G additional dependent parent allowance 供养父母额外免税额
v/G)E_ additional provision 额外拨款
jccSjGX@w additional stamp duty 附加印花税
"lnI@t{o additional tax 补加税罚款；补加税款
] w/%> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P. Gmj; adjudged bankrupt 被裁定破产
T`W37fz0 adjudicated bankrupt 裁定破产人
6` 4, adjudication fee 裁定费；评定印花税额手续费；评估契据费
(Kg( 6E, adjudication of bankruptcy 裁定破产；宣告破产
6|10OTVu` adjudication of insolvency 裁定无力偿还债务
XCyAt;neon adjusted actual 经调整的实数；调整后的实数
f+V^q 4 adjusted current assets 经调整的流动资产；调整后的流动资产
:zK\t5 adjusted figure 经调整的数字；调整后的数额
LUKt!I0l adjusted liabilities 经调整的负债；调整后的负债
L43]0k adjusted loss 经调整的亏损；调整后的亏损
cM Z- 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
aS/ MlMf adjusted profit 经调整的利润；调整后的利润
f7v|N) adjusted surplus 经调整的盈余额；调整后的盈余额
[]<N@a6VA> adjusted value 经调整的价值；调整后的价值
DP6>f zsl adjustment 调整；修订；理算〔保险〕
UZ-[vD1n adjustment centre 调剂中心
n eBcS[ adjustment lag 调整过程的时间差距；调整时差
/I~(*X adjustment mechanism 调整机制
$,8}3R5} adjustment of loss 亏损调整
8;<3Tyjzu adjustment process 调整过程；调整程序
"NvB@>S adjustment range 调整幅度
g$T%
C? administered exchange rate 受管制汇率
HLb`'TC3r+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zW:r7
P. administration expenses 行政费用
\H {U J administration fee 手续费；行政费
%(ms74R+ administration in bankruptcy 破产管理
KYM%U" j D administration order 遗产管理令
20`QA
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Lgr py administrator of the estate 遗产管理人
9?I?;l{ admission of debt 债项承认书
k`=&m "&# admission of proof 接纳债权证明
bZCNW$C3l advance 放贷款项；垫付款项；预支款项；预付款项
*T-v^ndJh advance account 暂支帐目；预付款帐户
vT; ~\,M advance compensation 预付补偿金
Cm%xI& Y advance from shareholder 股东垫款
`%$l
b:e advance pending reimbursement 预支以待日后付还
w\%AR1,rs advanced economy 先进经济体系
c +N \uG4 advancement 预付；预付财产
!n`Y^ advances warrant 垫款令
xY@< < advancing 贷出
J|@kF !6 adverse balance 逆差
ftRzgW); adverse exchange 逆汇
7R#$Hm advertisement addressed to shareholders 在报章刊登的致股东通告
$^5 c8wT advice for collection 托收通知书
bOdQ +Y6 advice of drawing 提款通知书；汇票通知书
HSlAm&Y\ advice of payment 付款通知
pp R; v Advisory Committee [Securities and Futures Commission]
L8~zQV $h 谘询委员会〔证券及期货事务监察委员会〕
I!u fw \[ Advisory Committee on Diversification 经济多元化谘询委员会
bF c
% affidavit 誓章；遗产申报誓章
RCY}JH>} affidavit of no receipt 述明无收款的誓章
W/G75o~6 affiliate 联号；联营公司；附属公司
PNRZUZ4Z| affiliated company 附属公司；联号；联营公司
TQ69O + affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i/j eb*d0 affordability 负担能力
"W@>lf?" African Development Bank [AfDB] 非洲开发银行
rtT*2k* after-acquired property 事后取得的财产
+?ilTU after-hours dealing 市后交易
v
O@7o after-tax profit 税后盈利；税后利润；税后溢利
CH] +S>$ agency agreement 代理协议
tE]Y=x[Ux agency expenses 代理机构的开支
.*{0[ agency fee 代理费
O Y,iz Agency Law 《代理法》
>*"1`vcxF agent 代理人；承销人
wj-z;Y CV agent of company 公司代理人
d 6zfP1 lQ agent's fee 代理人费；经纪费
@%
.;}tC aggregate 总计；总数；总体数字
_KA g1Ww aggregate amount 总款额；总额
~!#2s' aggregate assets and liabilities 总体资产与负债
<]'1Y DA aggregate at constant price 按固定价格计算的总体数字
u69fYoB' aggregate demand 总需求
gh<2i\})' aggregate gross position 总持仓量
jPmp=qg "q aggregate limit 总限额
]^v*2!_( aggregate of salaries tax 合计薪俸税
t$(<9 aggregate performance 总体表现；总体业绩
;3
/*Z5p aggregate supply 总体供应
w3 K>IDWI7 aggregate surplus 总盈余
+OfHa\Nz aggregate total 整体总额
!w{ (}n2Wq aggregate value 总值；合计价值
YjzGF=g# aggregated basis 合计基准
C~c|};&% aggregated net chargeable income 合计应课税入息实额
O =\`q6l aggregation 合并计算；合计；总和
A9kn\U92 aggregation of incomes of husband and wife 夫妇入息合并计算
{"hyr/SK d aggregation of property 财产的总和
-jcgxQH53 agio 差价；贴水
FSH C\8siS 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》
a
n|bzG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N 6w!V]b 《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》
i ?] `9 z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}q=uI` 《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》
(dQsR sA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]<:qMLg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fea4Ul{ib agreement for a settlement 授产协议
A*TO0L agreement for assignment 转让协议
:nn(Ndlz9 agreement for sale 售卖协议；买卖协议
r%vO^8FQ agreement for sale and purchase 买卖协议
qqr]S^WW agreement for the payment of interest 支付利息协议
:\IZ- agreement for the repayment of money 还款协议
FGu#Pa agreement of reinsurance 再保险协议
s E0ldN" Agricultural Bank of China 中国农业银行
xAu&O\V air passenger departure tax 飞机乘客离境税
a4x(lx& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
M BO>.M$B airport tax 机场税
u$nYddak alcohol duty 酒精税
^ SW!S_&Z2 alienation 让与；让渡；转让
mM\jU5P:^ alimony 生活费；赡养费
hDD]Kc;G^1 All Ordinaries Index [AOI] 所有普通股指数
%%^by all risks 全险；综合险
llRQxk All Sales Record for Stock Market 《股票市场成交报告》
3R`eddenF Allied Capital Resources Limited 新联财务有限公司
y /OPN<=* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}=
(|3 \v allocation letter 拨款信件
d/l>~%bR allocation of fund 分配款项；预留款项
/YD2F allocation of profit 利润分配；溢利分配
ebIRXUF}> allocation warrant 拨款令
C$7 dmGjZ allotment 分配；配股
LseS8F/q allotment notice 股份配售通知；配股通知
]C5/-J,F allotment of shares 股份分配
O"m(C[+ [ allowable 可获宽免；免税的
LNI]IITx / allowable business loss 可扣除的营业亏损
5sguv^ ;C5 allowable expenses 可扣税的支出
^u$?& # allowance 免税额；津贴；备抵；准备金
6
u}c543 allowance for debts 债项的免税额
_OvIi~KW+ allowance for depreciation by wear and tear 耗损折旧免税额
H\<^p",` allowance for funeral expenses 殡殓费的免税额
=O'>H](Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6w*q~{"( allowance for repairs and outgoings 修葺及支出方面的免税额
n--w-1 allowance to debtor 给债务人的津贴
`U y4> ? alteration of capital 资本更改
1D2Yued alternate trustee 候补受托人
,&0iFUwN_ amalgamation 合并
eWU@ @$9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7cly{U" ambit of charges 征税范围；收费范围
_aK4[*jnqh amended valuation 经修订的估值
V J]S" American Commodities Exchange 美国商品交易所
SEsLJ?Dv0 American Express Bank Limited 美国运通银行
|>jlmaV American Stock Exchange 美国证券交易所
k8 O%gO amortization 摊销
&*;E wfgZ amount due from banks 存放银行同业的款项
nYts[f9e amount due from banks abroad 存放海外银行同业的款项
G*W54 [ amount due from holding companies 控股公司欠款
9s`j@B0N57 amount due from local banks 存放本港银行同业的款项
*S] K@g amount due to banks 银行同业的存款
N)o/}@]6 amount due to banks abroad 海外银行同业的存款
faPgp amount due to holding companies 控股公司存款
IT0 [;eqR amount due to local banks 本港银行同业的存款
# ({ 9M amount due to outport banks 外埠银行同业的存款
Gu5%P ou amount for note issue 发行纸币的款额
Z{rD4S @^ amount of bond 担保契据的款额
I9g!#lbl amount of consideration 代价款额
CINC1Ll_24 amount of contribution 供款数额
6/l{e)rX2o amount of indebtedness 负债款额
w6@8cNXK amount of principal of the loan 贷款本金额
N^xk.O_TO amount of rates chargeable 应征差饷数额
AlhPT ( amount of share capital 股本额
} DQ KfS amount of sums assured 承保款额
P=
nu&$; amount of variation 变动幅度
v>E3|w% amount of vote 拨款数额
v 8No D_ amount payable 应付款额
[ @`K i amount receivable 应收款额
7$|L%Sk Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W
B7gY\Y&M analysis 分析
[FN4 _ ancillary risk 附属风险
;ep@
)Y annual account 周年帐目；周年帐目报表；年度决算；年结
:JfT&YYi" annual accounting date 年结日期
Nk@a g) annual allowance 每年免税额；年积金；年度津贴；年津
_p,1m[&M annual balance 年度余额
Oj0,Urs7 annual disposable income 每年可动用收入
m1,yf*U annual estimates 周年预算
y5$AAas annual fee 年费
]n (:X annual general meeting 周年大会
jb0LMl}/A annual growth rate 年增率；每年增长率
RAi]9` *7 annual long-term supplement 长期个案每年补助金
~-K<gT/ annual pensionable emolument 可供计算退休金的年薪
/4bHN:I]M annual report 年报
#xe-Yw1 ! Annual Report on the Consumer Price Index 《消费物价指数年报》
HG:9yP<,o annual return 周年报表；周年申报表；每年报税表格
@&} ~r Annual Return Rules 《周年报表规则》
$C`YVv%?0 annual review of consumer prices 每年消费物价回顾
Fa^I 1fk annual roll-forward basis 逐年延展方式
O YayTKxN annual salary 年薪
_0
$W;8X annual statement 年度报表；年度决算表
Ry4`Q$=: 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
tk~<t qM q annuitant 年金受益人
U[WR?J4~LX annuity 年金
3v@Y"I3; annuity contract 年金合约
U7le> d;L annuity on human life 人寿年金
7B8.;0X$W antecedent debt 先前的债项
}S}9Pm,: ante-dated cheque 倒填日期支票
/Lt Lu anticipated expenditure 预期开支
>do3*ko A anticipated net profit 预期纯利
ZD t|g^ anticipated revenue 预期收入
Gz@/:dW^vZ anti-inflation measure 反通货膨胀措施
IPEJ7 n49 anti-inflationary stance 反通货膨胀立场
qTi%].F"G apparent deficit 表面赤字
SVj4K \F apparent financial solvency 表面偿债能力
9w08)2$ Na apparent partner 表面合伙人
VKb'!Ystl application for personal assessment 个人入息课税申请书
i)mQ?Y#o application of fund 资金应用
\*.u (8~2o application to release as liquidator and to destruct the books of accounts and documents
bZ_vb? n 申请免除清盘人职务及毁灭帐簿与文件
5dem~YY5 appointed actuary 委任精算师
VF jNrngl appointed auditor 委任核数师；委任审计师
ZZ@1l appointed trustee 委任的受托人
|8 s45g> appointer 委任人
\o=YsJ8U apportioned pro rata 按比例分摊
8 CN~o|uN apportionment 分配；分摊
Y.}8lh
eH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q:X&)f apportionment formula 分摊方程式
&I=F4 z apportionment of estate duty 遗产税的分摊
m*
JbZT appraisal 估价；评估
- na o M appreciable growth 可观增长
'Nn>W5#)) appreciable impact 显着影响
PAHkF& appreciable increase 可观增长
YDo Vm? appreciation 增值；升值
0DgEOW9H appreciation against other currencies 相对其他货币升值
OF/DI)j3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-]e@FNL appreciation tax 增值税
[lbe_G; appropriation 拨款；拨用；拨付
>+ E
appropriation account 拨款帐目
`6B jNV Appropriation Bill 拨款法案
'X{J~fEI! appropriation-in-aid system 补助拨款办法
;JAb8dyS2 approved assets 核准资产
O0cKmh6 = approved basket stock 认可一篮子证券
t) h{ w"v approved budget 核准预算
6}S1um4 F approved charitable donation 认可慈善捐款
+!9&zYu! approved charitable institution 认可慈善机构
jo ^ + approved currency 核准货币；认可货币
}"o,j>IP approved estimates 核准预算
1KWGQJ%%s approved estimates of expenditure 核准开支预算
UKfpoDhEe approved overseas insurer 核准海外保险人
A<|]>[ax approved overseas trust company 核准海外信托公司
3IHA+ Zz approved pooled investment fund 核准汇集投资基金
.GH#`j approved provident fund scheme 认可公积金计划
R<FW?z* approved provision 核准拨款
D8,V'n>L approved redeemable share 核准可赎回股份
d-BUdIz approved regional stock 认可地区性证券
OZed+t= approved retirement scheme 认可退休金计划
$(JB"%S8c approved subordinated loan 核准附属贷款
9m:G 8j' arbitrage 套戥；套汇；套利
t! JD]j>q arbitrageur 套戥者；套汇者
(TQhO$, arbitrary amount 临时款项
zy!mP arrangement 措施；安排；协定
A:5B6 Z arrears 欠款
#mvOhu arrears of pay 欠付薪酬
Wp0L!X=0
arrears of revenue 逾期未收税款；逾期未收的帐项
!w #x@6yq articles of association 组织章程；组织细则；组织章程细则
\]gUX- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wjnQK ascertainment of profit 确定利润
LYvjqNC&4 "Asia Clear" “亚洲结算系统”
BiI}JEp4o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yRGv {G[59 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'X@>U6s Asian Development Fund [ADF] 亚洲发展基金
IQya{e Asian dollar bond 亚洲美元债券
@h$4M t7N Asian dollar market 亚洲美元市场
q;0QI{:5v Asian dollar rate 亚洲美元利率
;*=M I/"N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~w9.}
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#HF;yAc asked price 沽盘；喊价；索价；卖方报价
>ho$mvT
assessable income 应评税入息
yYri.n assessable loss 应评税亏损
\~bx% VWW4 assessable profit 应评税利润
z=/xv}, assessable value 应评税值
'<eeCe- assessed profit 估定利润
$Z!7@_Ys assessed value 经评估价值
j\9v1O!T assessment 评税；评定；估价；评税单
="Sa>-d o, assessment number 评税编号；估价编号
P 6
& _q assessment of additional tax 补加税评税
C. rLog# assessment of performance 业绩评估；实绩评价
Vv J]*D+e Assessor 评税主任
*4oj ' } asset price bubbles 资产价格泡沫
dOfEEqPI asset-backed securities 具资产保证的证券
&Y/Myh[P assets accretion 资产增值
Fo 86WP} assets and liabilities 资产与负债
vx&r assets betterment statement 资产递增表；资产改进表
@&
vtY._ assets lending 实物放款；有抵押贷款
2^.qKY@g@ assets of the company passing on the death 死者去世时转移的公司资产
ZN]LJ4|xu assets pledged as security for liabilities 用作负债抵押的资产
Am&PH(}L assets portfolio 资产投资组合
e6JT|>9A7 assets price 资产价格
n 0*a. assets quality 资产质素
f+o%N assets realization 资产变现
Pk 6l*+"r< assets refinancing arrangement 资产再集资安排
Fs|aH-9\ assets securitization 资产证券化
lmjoSINy assets situated outside Hong Kong 在香港以外地方的资产
@ 4%a assets stripping 削减资产；拆卖资产
map#4\ assets value 资产值
ck"lX[d1 assignee 承让人
WUnmUW[/ assignment 转让；转让书；转让契
0 >KW94 assignment of interest 权益转让
asQXl#4r assignment of letters patent and trade mark 专利证书及商标转让
@ a?^2X^ assignment of property 物业转让；物业转让书
; M%n=+[O assignment right 转让权
EX.`6,:+ 2 assignor 转让人
fZ)M
Dq associate 有联系的人；有关连人士；相联者；合伙人；联系人
se:lKZZ] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vsU1Lzna6@ associate member 附属会员
v2tKk^6`(i associated body corporate 相联法人团体
wf[B -2q) associated company 相联公司；联属公司
8H})Dq%d 7 associated corporation 相联法团
sVjM^y2 4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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,(@nS 公认会计师公会〔英国〕
O^W.5Sa R Association of Futures Exchange Brokers 香港期货经纪协会
z%cpV{Nu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RV2s@<0p association of underwriters 承保人组织
vUa&9Y assumption of control 接管
`*`@r o assurance 担保；保险；转易；转易书
MsL*\)*s assurance of interest 权益的转易
aOr'OeG(=e at 19XX price 按一九ＸＸ年价格计算
F7r!zKXZ at a discount 按赔价计算；按贴水价格计算；打折扣
0M^v%2 2 at a premium 按溢价计算；按升水价格计算
.2V `sg.! at call 通知付款；按通知
!qjIhZi at constant market price 按固定市价计算
M],}.l at constant price 按固定价格计算
E"|LA[o
at cost 按成本计算
k Up[b~ at current market price 按当时市价计算；按现时市价计算
| ]DJz at current price 按当时价格计算；按现时价格计算
^3B&E^R at factor cost 按要素成本计算；按生产要素成本计算
<,S5(pZ at money-of-the-day price 按付款当日价格计算
~VqDh*0 at or better 按指定或较佳价位〔买卖指令〕
wx,yx3c ( at par 按面值计算；平价
`l0 &,] at sight 见票即付
t|ih{0 at the close 按收市盘
_ 3l ci at the opening 按开市盘
,%zU5 hh attestation 见证；见证条款
`?H yDny at-the-money option 平价期权
:"pA0oB attorney 受权人；受托代表人
,iQRf@#W_b attornment 新拥有人承认书
uN)o |7 attributable profit 可归属利润
?k*%r ;e> attributable share value 可归属股份价值
3~mi Auckland Stock Exchange 奥克兰证券交易所
9Un3La8PX auction 拍卖
:s}6 a23 auctioneer 拍卖商
v9t26>{~ audit 审计；核数
w>]?gN?8Fe Audit Commission 审计署
eA$ wJ$* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
PDEeb.(. 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〕
!&n'1gJ)kd audit review 帐目审查
o JLpFL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wM"P JG audited account 审计帐目；经审计的帐目
/4}B}"`Sl= audited annual account 经审计的周年帐目
mT7B#^H audited balance sheet 经审计的资产负债表
kX2bU$1Q,i auditor 核数师；核数主任；审计师
{H5a.+-(bE auditor's certificate 核数师证明书；审计师证明书
~_ 8X%ut y auditor's report 核数师报告；审计师报告
])sIQ{P Aussie bond 澳元债券
g{_wM f austerity budget 紧缩预算
#Oeb3U Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&`RD5uml Australia All Ordinaries Index 澳洲所有普通股票指数
vl "l Australian Dollar [AUD] 澳元
cen[|yCtOH Australian Options Market 澳大利亚期权市场
Pr%Y!| Australian Securities Commission 澳洲证券事务监察委员会
m@z.H ; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^4\h Z Australian Stock Exchange 澳大利亚证券交易所
c8^M::NI Austrian Schilling [ATS] 奥地利先令
yyj?hR@rZ authentication 认证；鉴证
w4m)l QM authority to purchase 委托购买证；委购书
{7%W /C#A authorization 认可；核准；授权；授权书
1j9 R ^ authorization by direction 指示授权
-
DO authorization by instruction 指令授权
Ob+Rnfx3 7 authorization by warrant 令状授权
ID#p5`3n authorization of unit trust 单位信托的认可
m!qbQMXn authorized agent 指定代理人
IsC`r7 authorized capital 法定资本
z; dFS authorized clerk 出市员
M _+"RKp authorized dealer 认可交易商
w
B i'KS authorized financial institution 认可财务机构
$hn=MOMc authorized fund 认可基金
N '8u}WO authorized fund house 获授权的基金公司；认可基金公司
Y M <8>d authorized institution 认可机构
vH^6O:V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'K L" i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n I63Ns authorized insurer 获授权保险人；获认可承保人
(&W&1KT authorized investment 特准投资项目
-8r';zR authorized person 获授权人
&7i o/d\/ authorized representative 获授权代表
s?:&# authorized share capital 法定股本
c,K)* HB automated quotation system 自动报价系统
gyz#:z$p^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q (3Na 6 自动交易系统〔香港期货交易所有限公司〕
%a_ rYrL automatic adjustment mechanism 自动调整机制
w=ib@_:f automatic adjustment system 自动调整系统
8,0WHivg Automatic Clearing House 自动票据交换所
|[ RoR automatic exchange rates accumulation system 自动化汇率累集系统
YPV@/n[N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/Vg=+FEO automatic teller machine [ATM] 自动柜员机
eNwF<0} autopay 自动转帐
~6)A/]6 available assets 可用资产
Mx3MNX / available fiscal reserve 现存财政储备
.d JX,^ available profit 可用利润
GV+K]
KDI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Xiy9Oeq2uh average 平均；平均数；海损
m>H+noc^ average basic salary 平均基本薪金
?)_?YLi average consumer expenditure 平均消费开支；一般消费开支
fbG+.' average cost 平均成本
`Mh 3v@K: average cost of land production 增辟土地平均成本
&!xePKvO6k average daily turnover 平均每日成交额
ko2T9NI:S average daily wage rate 平均每日工资率
j.?c~ F h average expenditure pattern 平均开支模式
al<;*n{/ average growth rate 平均增长率
o*[n[\cR average net fixed assets 固定资产平均净值
kK0.j)( average of relatives 相对价格平均数
/e2CB "c average price 平均价格
xzZ2?z W i average propensity to consume 平均消费倾向；一般消费倾向
T uk::
.jD average propensity to save 平均储蓄倾向；一般储蓄倾向
qy9RYIfZ average rate 平均率
rwJCVk F average revenue 平均收入；平均收益
lR [ ]A average stock 平均库存；平均存货
YR 5C`o average yearly rent 平均年租
P1r)n{; avoidance of double taxation 避免双重课税
vky@L! &, avoidance of tax 避税
