A:
NN1$'"@NL A share Ａ股；甲类股份
R#DwF, abatement of tax 减税；减扣免税额
YBP:q2H ABN AMRO Bank N.V. 荷兰银行
K!] 1oy'V above-the-line expenditure 线上项目支出；经常预算支出
M>>qn_yq4 above-the-line receipt 线上项目收入；经常预算收入
,i,q!M{- ABSA Asia Limited 南非联合亚洲有限公司
v0ES ; absolute change 绝对数值变更
[w&$| h:; absolute expenditure 实际开支
+C(/ Lyo} absolute guideline figure 绝对准则数字
EB_NK absolute interest 绝对权益
d R]Q$CJ absolute order of discharge 绝对破产解除令
o`q_wd y? absolute profit margin 绝对利润幅度
YcN!T"w J@ absolute value 实值；绝对值
C,pJ`:P absolutely vested interest 绝对既得权益
' ^F Gc absorbed cost 已吸收成本；已分摊成本
"eWYv3z~- absorption 吸收；分摊；合并
& _g TD absorption rate 吸收率；摊配率；分摊率
@;H,gEH^ ACB Finance Limited 亚洲商业财务有限公司
p$x{yz3 acceptable form of reciprocity 合理的互惠条件
" $ew~;z acceptable rate 适当利率；适当汇率
Iz{R}#8CZ acceptance agreement 承兑协议
I W% |G acceptance for honour 参加承兑
S.d^T]( acceptor 承兑人；接受人；受票人
?w+Ix~ k acceptor for honour 参加承兑人
Z t&6Ua[Y} accident insurance 意外保险
@ bnG:np Accident Insurance Association of Hong Kong 香港意外保险公会
!DI{:I_h( accident insurance scheme 意外保险计划
z ly unJD( accident year basis 意外年度基准
\a=D accommodation 通融；贷款
DVkB$2] accommodation bill 通融票据；空头票据
v^_mFp-}\ accommodation party 汇票代发人
{|yob4N account balance 帐户余额；帐户结余
QE u=-7@> account book 帐簿
!grV R157P account collected in advance 预收款项
yin'vgQ account current book 往来帐簿
?l $Nf@- account of after-acquired property 事后取得的财产报告
7zv1 wb account of defaulter 拖欠帐目
]+m/;&0 account payable 应付帐款
m/@<c'i account payee only [A/C payee only] 只可转帐；存入收款人帐户
9Y<#=C account receivable 应收帐款
C>[fB|^ account receivable report 应收帐款报表
A,) VM9M_l account statement 结单；帐单；会计财务报表
>N?2"" account title 帐户名称；会计科目
yx<WSgWZ[ accountant's report 会计师报告
Qo1eXMW Accountant's Report Rules 会计师报告规则
60)iw4<wf accounting and auditing procedure 会计与审计程序；会计与核数程序
hAjM1UQ,Y Accounting Arrangements 《会计安排》
d)"?mD:m/M accounting basis 会计基础
;9}pOzF1q accounting by Official Receiver 破产管理署署长呈交的帐目
5zIAhg@o:q Accounting Circular 《会计通告》
~(@ E`s&{ accounting class 会计类别
i]#+1Hf accounting date 记帐日期；会计结算日期
X2xu wA accounting for money 款项核算
R3!@? mcr Accounting Officer 会计主任
Cua%1]"4w accounting period 会计报告期；会计期
e[ Jem5C accounting policy 会计政策；会计方针
E3 *\
^Q_ accounting practice 会计惯例
,~);EC=` accounting principle 会计准则
XJ0oS32_wK accounting record 会计记录
CY&
hIh~S@ accounting report 会计报告
#%FN>v3e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$
A9%UhV Accounting Society of China 中国会计学会
7rC uu *M accounting statement 会计报表
PD LpNTBf accounting system 会计制度；会计系统
{ h KjD"? accounting transaction 会计事项；帐务交易
?9X&tK)E- accounting treatment 会计处理
ne>g?"Pex{ accounting year 会计年度
wCHR7X0*b accretion 增值；添加
033T>qY accrual 应计项目；应累算数目
N<L`c/ accrual basis 应计制；权责发生制
2PR^:h2 accrual basis accounting 应计制会计；权责发生制会计
;=< ^0hxer accrue 应累算；应计
~Gqno accrued benefit 应累算利益
5c;h & accrued charges 应计费用
Zv_jy@k accrued cumulative preference share dividend 应累算的累积优先股股息
C P3<1~ accrued expenses 应累算费用
er.CDKD%L accrued interest payable 应付利息；应计未付利息
:v L1}H< accrued interest receivable 应收利息；应计未收利息
1H,g=Y4f% accrued right 累算权益
_NcY I accruing profit 应累算的利润
)*5G">) )p accumulated fiscal reserve 累积财政储备
IjfxR mV accumulated profit 累积利润；滚存溢利
f N
"tA accumulated reserve 累积储备
T'fcc6D5p accumulation of surplus income 累积收益盈余
0gn @h/F2% acquired assets 既得资产
6st^4S5 acquisition 收购；购置；取得
'&;69`FSe acquisition cost 购置成本
P=5NKg acquisition expenses 购置费用
$oLU; q% acquisition of 100% interest 收购全部股权
3?E&}J<n acquisition of control 取得控制权
G^(}a]>9 acquisition of fixed assets 购置固定资产
)=Q)BN[ acquisition of shell “买壳”
i\H+X acquisition price 收购价
? /JBt
/b act of God 天灾
t +nRw?Z acting partner 执事合伙人
b%t+,0s| active market 买卖活跃的市场；交投畅旺的市场；旺市
3g~^LZ66 active partner 积极参与的合伙人
{$M;H+Foh active trading 交投活跃
p$k\m |t actual circulation 实际流通
5=KF!? actual cost 实际成本
!eJCM`cp actual expenditure 实际开支；实际支出
|8)Xc=Hz actual income 实际入息；实际收入；实际收益
c
{I"R8 actual market 现货市场
(XH2Sy actual price 现货价；实际价格
o;[bJ
Z\^x actual profit 实际利润
=raA?Bp3;( actual quotation 实盘；实际价位；实际报价
n$2 RCQ actual year basis 按实际年度计算
Iwpbf Z actuals 实货
QT#6'>&7-b actuarial investigation 精算调查
H0*5_OJ!i actuarial principle 精算原则
=ex '22 actuarial report 精算师报告
l> v{ Actuarial Society of Hong Kong 香港精算学会
50a\e actuarial valuation 精算师估值
Gowp
<9 F actuary 精算师
dZ :r&Qa ad referendum agreement 暂定协议；有待覆核的协定
e@F|NCQ.9 ad valorem duty 从价税；按值征税
5eX59:vtl ad valorem duty system 从价税制
v.W{x?5 ad valorem fee 从价费
&14W vAU ad valorem tariff 从价关税
v&3O&y/1v additional allowance 额外免税额
}iI bc A additional amount for unexpired risk 未过期风险的额外款额
`eRLc}aP2 additional assessable profit 补加应评税利润
g$j6n{Yl additional assessment 补加评税
q vt- additional commitment 额外承担
| )@N-f:E additional commitment vote 额外承担拨款
GLKO]y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2r ];V'r additional dependent parent allowance 供养父母额外免税额
z L s^,x additional provision 额外拨款
j.3o W additional stamp duty 附加印花税
wAbp3h X additional tax 补加税罚款；补加税款
+zWrLf_Rc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]2+g&ox4' adjudged bankrupt 被裁定破产
;Mj002.\G adjudicated bankrupt 裁定破产人
s0{
NsK> adjudication fee 裁定费；评定印花税额手续费；评估契据费
~hURs;Sb adjudication of bankruptcy 裁定破产；宣告破产
${U6= adjudication of insolvency 裁定无力偿还债务
oVZ4bRl adjusted actual 经调整的实数；调整后的实数
nR8 ]@c C adjusted current assets 经调整的流动资产；调整后的流动资产
LD+f'^>>Z adjusted figure 经调整的数字；调整后的数额
gZ(O)uzv adjusted liabilities 经调整的负债；调整后的负债
'=} Y2?( adjusted loss 经调整的亏损；调整后的亏损
Ohl} X 1 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
/~}_h O$S adjusted profit 经调整的利润；调整后的利润
lVeH+"M? adjusted surplus 经调整的盈余额；调整后的盈余额
~SV Q;U)- adjusted value 经调整的价值；调整后的价值
! =[uT+v adjustment 调整；修订；理算〔保险〕
Z|^MGyn adjustment centre 调剂中心
CKTrZxR" adjustment lag 调整过程的时间差距；调整时差
qmmv7== adjustment mechanism 调整机制
Q?;C4n4]l adjustment of loss 亏损调整
L2U x9_S adjustment process 调整过程；调整程序
GYgWf1$8_D adjustment range 调整幅度
da*9( !OV administered exchange rate 受管制汇率
v`)m">e*w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Bt>}LLBS2 administration expenses 行政费用
DY> <qk administration fee 手续费；行政费
=aow
d4 t administration in bankruptcy 破产管理
Um
;kd&#x administration order 遗产管理令
Mr 6E/7g% administrator 管理人；遗产管理人
C<h e4n. administrator of the estate 遗产管理人
K[ ?R[ admission of debt 债项承认书
KC Xw n admission of proof 接纳债权证明
R!{7OkC advance 放贷款项；垫付款项；预支款项；预付款项
f]}}yBte` advance account 暂支帐目；预付款帐户
' yN PhI advance compensation 预付补偿金
5fHYc0 advance from shareholder 股东垫款
Tkrx7C s( advance pending reimbursement 预支以待日后付还
!C7<sZ`C advanced economy 先进经济体系
-,>:DUN2 advancement 预付；预付财产
jA2ofC advances warrant 垫款令
v7@H\x* advancing 贷出
e?)yb^7K adverse balance 逆差
nhfwOS adverse exchange 逆汇
F7 uhuqA]N advertisement addressed to shareholders 在报章刊登的致股东通告
+)-d_K.(k advice for collection 托收通知书
-Uf4v6A advice of drawing 提款通知书；汇票通知书
Tcs3>lJ} advice of payment 付款通知
v _-ls"l Advisory Committee [Securities and Futures Commission]
>5i ?JUZ 谘询委员会〔证券及期货事务监察委员会〕
+-HE '4mo Advisory Committee on Diversification 经济多元化谘询委员会
Cnur"?w@o affidavit 誓章；遗产申报誓章
3#9M2O\T affidavit of no receipt 述明无收款的誓章
H!JWc'(<$ affiliate 联号；联营公司；附属公司
%)IrXz>Zh affiliated company 附属公司；联号；联营公司
szn%wZW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eH=c|m]!P affordability 负担能力
-q(:%; African Development Bank [AfDB] 非洲开发银行
L; C|ow^c after-acquired property 事后取得的财产
_z:Qhe after-hours dealing 市后交易
$Z7:#cZ Y after-tax profit 税后盈利；税后利润；税后溢利
| B1Af agency agreement 代理协议
!?r/ 4 agency expenses 代理机构的开支
3ExVZu$ agency fee 代理费
Ao!=um5D J Agency Law 《代理法》
-eYL*Pa agent 代理人；承销人
nE<J`Wo$f agent of company 公司代理人
RQ5P}A
3H agent's fee 代理人费；经纪费
K|~AA"I; aggregate 总计；总数；总体数字
u.&|CF- aggregate amount 总款额；总额
NlFo$Y aggregate assets and liabilities 总体资产与负债
a&:>Ped" aggregate at constant price 按固定价格计算的总体数字
rHo6iJj aggregate demand 总需求
)GCLK<,swu aggregate gross position 总持仓量
Et0&E aggregate limit 总限额
-$tCF >, aggregate of salaries tax 合计薪俸税
tnRJ#[Io aggregate performance 总体表现；总体业绩
' WnpwY aggregate supply 总体供应
O <iI aggregate surplus 总盈余
3AP YO aggregate total 整体总额
6+#,=!hF{ aggregate value 总值；合计价值
c V(H<"I aggregated basis 合计基准
u p~@?t2 aggregated net chargeable income 合计应课税入息实额
QZYM9a > aggregation 合并计算；合计；总和
L3>4t: 8 aggregation of incomes of husband and wife 夫妇入息合并计算
~6fRS2u aggregation of property 财产的总和
Dzm qR0) agio 差价；贴水
Pd& ,G$l 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》
,QL(i\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
I ,z"_[^G 《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》
a5I%RY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k pY%& 《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》
DUPmq!A Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`~K Ak 《香港政府和大韩民国政府关于相互促进和保护投资协定》
wJr/FE 7c agreement for a settlement 授产协议
2?pM5n agreement for assignment 转让协议
R''Sfz>8 agreement for sale 售卖协议；买卖协议
X? _v+'G agreement for sale and purchase 买卖协议
P ]_ Vz agreement for the payment of interest 支付利息协议
mlmnkgl
] agreement for the repayment of money 还款协议
X{|k<^: agreement of reinsurance 再保险协议
SFOQM*H Agricultural Bank of China 中国农业银行
'U*udkn 2] air passenger departure tax 飞机乘客离境税
?xf~!D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
aH9L|BN* airport tax 机场税
l85CJ+rg alcohol duty 酒精税
2PI #ie4 alienation 让与；让渡；转让
b_ _n~\q_ alimony 生活费；赡养费
PKATw>zg< All Ordinaries Index [AOI] 所有普通股指数
~EPjZ3 ? all risks 全险；综合险
s!=!A All Sales Record for Stock Market 《股票市场成交报告》
}K+\8em Allied Capital Resources Limited 新联财务有限公司
~JT lPU' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H|'$dO)W allocation letter 拨款信件
L;kyAX@^ allocation of fund 分配款项；预留款项
aeQ{_SK allocation of profit 利润分配；溢利分配
]#+5)[N$> allocation warrant 拨款令
g')?J<z allotment 分配；配股
=I{S;md allotment notice 股份配售通知；配股通知
uJ7,rq allotment of shares 股份分配
:nTkg[49pJ allowable 可获宽免；免税的
)8\Z=uC allowable business loss 可扣除的营业亏损
Vc{/o=1 u allowable expenses 可扣税的支出
Wa@6VY allowance 免税额；津贴；备抵；准备金
$t%" Tr allowance for debts 债项的免税额
Z|f^nH #-C allowance for depreciation by wear and tear 耗损折旧免税额
&AN%Qh I allowance for funeral expenses 殡殓费的免税额
l'P [5 '. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y~ <rQ allowance for repairs and outgoings 修葺及支出方面的免税额
WJP`0f3 allowance to debtor 给债务人的津贴
pvI&-D #} alteration of capital 资本更改
' $lw[1 alternate trustee 候补受托人
d9ZDpzx B amalgamation 合并
7=AO^:=bx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C[^a/ P`i ambit of charges 征税范围；收费范围
?T~3B]R amended valuation 经修订的估值
FP 0<-9DO American Commodities Exchange 美国商品交易所
Y'\3ux0]4' American Express Bank Limited 美国运通银行
o (vZ*^\ American Stock Exchange 美国证券交易所
X/K| WOO6 amortization 摊销
{_+>"esc amount due from banks 存放银行同业的款项
%_ cg|yy amount due from banks abroad 存放海外银行同业的款项
zX006{vig amount due from holding companies 控股公司欠款
r(748Qc4f? amount due from local banks 存放本港银行同业的款项
C AcOWwDm amount due to banks 银行同业的存款
t"4 Rn<- amount due to banks abroad 海外银行同业的存款
8'>.#vyMGv amount due to holding companies 控股公司存款
xy2eJJq amount due to local banks 本港银行同业的存款
e=|F(iW amount due to outport banks 外埠银行同业的存款
#IcT
@( amount for note issue 发行纸币的款额
s#4))yUR6Z amount of bond 担保契据的款额
)3d:S*ly amount of consideration 代价款额
qM +!f2t amount of contribution 供款数额
9p!d Q x amount of indebtedness 负债款额
5LnB]dW amount of principal of the loan 贷款本金额
Q q6%53 amount of rates chargeable 应征差饷数额
$=QNGC2+ amount of share capital 股本额
!: `Ra amount of sums assured 承保款额
j>0SE
amount of variation 变动幅度
gqKC 4'G0 amount of vote 拨款数额
~6pCOS} amount payable 应付款额
xQcMQ{&; amount receivable 应收款额
%6vMpB`g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?3e!A9x analysis 分析
\Mh4X`<e ancillary risk 附属风险
_,Io(QS annual account 周年帐目；周年帐目报表；年度决算；年结
L.R\]+$U2 annual accounting date 年结日期
6-Vl# Lyb annual allowance 每年免税额；年积金；年度津贴；年津
JRcuw'8+q annual balance 年度余额
u/K)y:ZZ annual disposable income 每年可动用收入
BBZ)H6TzL annual estimates 周年预算
cviN$oL annual fee 年费
'{1W )X annual general meeting 周年大会
;F IMCJS annual growth rate 年增率；每年增长率
yBD.Cs@ annual long-term supplement 长期个案每年补助金
?`BED6$`G9 annual pensionable emolument 可供计算退休金的年薪
Yn?2,^?N annual report 年报
*+zy\AhkP Annual Report on the Consumer Price Index 《消费物价指数年报》
@/Wty@PU annual return 周年报表；周年申报表；每年报税表格
-6*OF.Ag` Annual Return Rules 《周年报表规则》
8M5!5Jzv annual review of consumer prices 每年消费物价回顾
U(=f5|- annual roll-forward basis 逐年延展方式
(& a3v annual salary 年薪
\5v=pDd4g annual statement 年度报表；年度决算表
cfQh Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
} r\SP3 annuitant 年金受益人
) J:'5hz annuity 年金
Bwi[qw annuity contract 年金合约
(urfaZ;@+ annuity on human life 人寿年金
Vtc)/OH antecedent debt 先前的债项
*R qO3= ante-dated cheque 倒填日期支票
{{#a%O anticipated expenditure 预期开支
!SD [6Z.R anticipated net profit 预期纯利
ML9T (th6v anticipated revenue 预期收入
yQQDGFTb!= anti-inflation measure 反通货膨胀措施
n=Z[w5 anti-inflationary stance 反通货膨胀立场
GurE7J^= apparent deficit 表面赤字
5i
wikC=y apparent financial solvency 表面偿债能力
cWy* K4O apparent partner 表面合伙人
:)3$&QdHT application for personal assessment 个人入息课税申请书
x X=IMM3 application of fund 资金应用
Dk. 9&9mz application to release as liquidator and to destruct the books of accounts and documents
lpX p )r+ 申请免除清盘人职务及毁灭帐簿与文件
T(fR/~:z? appointed actuary 委任精算师
PSr t/y! appointed auditor 委任核数师；委任审计师
%V" +}Dr appointed trustee 委任的受托人
h-)A?%Xt appointer 委任人
J 6d n~nPK apportioned pro rata 按比例分摊
@a7(*<". apportionment 分配；分摊
K:Xrfn{s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
x4 A TK apportionment formula 分摊方程式
yz&q2 apportionment of estate duty 遗产税的分摊
IQ27FV|3 appraisal 估价；评估
O ( sFs1 appreciable growth 可观增长
1x<rh\oo appreciable impact 显着影响
=.=.
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\]d*h]Hms appreciation 增值；升值
b~jvmcr appreciation against other currencies 相对其他货币升值
Rc m(Y7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"Jv,QTIcS appreciation tax 增值税
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eSJTN appropriation 拨款；拨用；拨付
2w.9Q
(Sn appropriation account 拨款帐目
y^+[eT& Appropriation Bill 拨款法案
9W,}A Wf:Y appropriation-in-aid system 补助拨款办法
8a If{(/k approved assets 核准资产
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QW"6 ] approved budget 核准预算
e|+;j}^C approved charitable donation 认可慈善捐款
,LW%'tQ~" approved charitable institution 认可慈善机构
E'kQ approved currency 核准货币；认可货币
z$im4'\c approved estimates 核准预算
u=UM^C! approved estimates of expenditure 核准开支预算
*fy`JC approved overseas insurer 核准海外保险人
{G*:N[pJp approved overseas trust company 核准海外信托公司
E 0?\DvA approved pooled investment fund 核准汇集投资基金
do?n /<@o approved provident fund scheme 认可公积金计划
R?e7#HsJ approved provision 核准拨款
cB"F1~z approved redeemable share 核准可赎回股份
o3[sF approved regional stock 认可地区性证券
cX]{RVZo-/ approved retirement scheme 认可退休金计划
Q )|LiCR, approved subordinated loan 核准附属贷款
GLcZ=6)" ' arbitrage 套戥；套汇；套利
$vicHuX! arbitrageur 套戥者；套汇者
PQI,vr'R arbitrary amount 临时款项
.$x[!fuuR& arrangement 措施；安排；协定
<OO/Tn'a arrears 欠款
oG_'<5Bv> arrears of pay 欠付薪酬
$@f3=NJ4k arrears of revenue 逾期未收税款；逾期未收的帐项
rp[oH=& articles of association 组织章程；组织细则；组织章程细则
'krMVC- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
an5kR_= ascertainment of profit 确定利润
TD= /C| "Asia Clear" “亚洲结算系统”
;s /b_RN Asia Commercial Bank Ltd. 亚洲商业银行有限公司
BU? M RcHC Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U;A5-|C Asian Development Fund [ADF] 亚洲发展基金
#dm@%~B{. Asian dollar bond 亚洲美元债券
+(k)1kCMn Asian dollar market 亚洲美元市场
q,>F#A ' Asian dollar rate 亚洲美元利率
WD do{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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?w/NE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y Q @=\' asked price 沽盘；喊价；索价；卖方报价
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7 assessable income 应评税入息
u9^;~i, assessable loss 应评税亏损
i3WmD@ assessable profit 应评税利润
u2 \qg;dP assessable value 应评税值
Fea\ eB assessed profit 估定利润
Jn[ K0GV assessed value 经评估价值
$5AtI$TV_! assessment 评税；评定；估价；评税单
ifCGNvDR assessment number 评税编号；估价编号
_"Ke=v_5 assessment of additional tax 补加税评税
XI(@O) assessment of performance 业绩评估；实绩评价
h
sw My Assessor 评税主任
Tb6x@MorP asset price bubbles 资产价格泡沫
"._WdY[ asset-backed securities 具资产保证的证券
*b l {F\ assets accretion 资产增值
I; }%k;v6 assets and liabilities 资产与负债
"RX5] eJc\ assets betterment statement 资产递增表；资产改进表
iOXP\:mPo assets lending 实物放款；有抵押贷款
$ u.T1v assets of the company passing on the death 死者去世时转移的公司资产
oK1[_ko| assets pledged as security for liabilities 用作负债抵押的资产
i|noYo_Ah\ assets portfolio 资产投资组合
-&$%m)wN assets price 资产价格
R;,HtN assets quality 资产质素
K?m:. ZM assets realization 资产变现
kb\v}gfiD/ assets refinancing arrangement 资产再集资安排
|.8= gS5 assets securitization 资产证券化
K KXb, / assets situated outside Hong Kong 在香港以外地方的资产
U8Jj(]},_ assets stripping 削减资产；拆卖资产
5BO!K$6 assets value 资产值
U)1qsUDF assignee 承让人
P87Fg assignment 转让；转让书；转让契
*TI6Z$b|6 assignment of interest 权益转让
e Em0c]]9 assignment of letters patent and trade mark 专利证书及商标转让
qtQ:7WO assignment of property 物业转让；物业转让书
JNg5?V;.U assignment right 转让权
d7zE8)D U7 assignor 转让人
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[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
&Gwh<%=U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l"!;Vkg.5 associate member 附属会员
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I associated body corporate 相联法人团体
3n)iT SU3 associated company 相联公司；联属公司
%,q#f# associated corporation 相联法团
C x'=2Y 7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
g]Ny?61 公认会计师公会〔英国〕
H)fo4N4ii Association of Futures Exchange Brokers 香港期货经纪协会
)_.H #|r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
htSk2N/ association of underwriters 承保人组织
#_|^C(]! assumption of control 接管
k<hO9;#qpL assurance 担保；保险；转易；转易书
I~6 ;9TlQ assurance of interest 权益的转易
d>-E tWd at 19XX price 按一九ＸＸ年价格计算
z2zp c^i at a discount 按赔价计算；按贴水价格计算；打折扣
| N, nt@~ at a premium 按溢价计算；按升水价格计算
kYa'
] m at call 通知付款；按通知
HliY at constant market price 按固定市价计算
G 7JZP T at constant price 按固定价格计算
5h7DVr! at cost 按成本计算
bu5)~|?{t at current market price 按当时市价计算；按现时市价计算
#7"5Y_0- at current price 按当时价格计算；按现时价格计算
] CE2/6Ph at factor cost 按要素成本计算；按生产要素成本计算
NdQ?3'WJ at money-of-the-day price 按付款当日价格计算
jC8BLyGE_ at or better 按指定或较佳价位〔买卖指令〕
raZRa*C; at par 按面值计算；平价
yiA\$mtO at sight 见票即付
En_8H[<% at the close 按收市盘
Z|wDM^Lf at the opening 按开市盘
IT33E%G attestation 见证；见证条款
NU*6iLIq|F at-the-money option 平价期权
]g!<5 w attorney 受权人；受托代表人
V1qHl5" attornment 新拥有人承认书
<v^.FxId attributable profit 可归属利润
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% attributable share value 可归属股份价值
~WLsqP5Y~a Auckland Stock Exchange 奥克兰证券交易所
&!MKq J@t auction 拍卖
]`m5!V_Y auctioneer 拍卖商
h*%1Jkxu audit 审计；核数
k_`S[ Audit Commission 审计署
50` r}s} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y
+vcBuX 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〕
\bE~iz3b9 audit review 帐目审查
sv gi!= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qeGOSGc_ audited account 审计帐目；经审计的帐目
~epkRO=" audited annual account 经审计的周年帐目
#2=3 0 audited balance sheet 经审计的资产负债表
C`K/ai{4 auditor 核数师；核数主任；审计师
QKQy)g auditor's certificate 核数师证明书；审计师证明书
^jA^~h3(W auditor's report 核数师报告；审计师报告
P xY"{-iAM Aussie bond 澳元债券
z [{%.kA austerity budget 紧缩预算
@@&;gWr; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^P szZ10T Australia All Ordinaries Index 澳洲所有普通股票指数
Hc !_o`[{l Australian Dollar [AUD] 澳元
h|Qh /jCX Australian Options Market 澳大利亚期权市场
b,`N;* Australian Securities Commission 澳洲证券事务监察委员会
|zlwPi. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7.-|3Wcg Australian Stock Exchange 澳大利亚证券交易所
b5C #xxIO Austrian Schilling [ATS] 奥地利先令
ibL;99 # authentication 认证；鉴证
T]k@g_ authority to purchase 委托购买证；委购书
tO$M[P=b authorization 认可；核准；授权；授权书
``D-pnKK authorization by direction 指示授权
tzPe*|m< authorization by instruction 指令授权
pTd@i1%N r authorization by warrant 令状授权
i ib- \j4d authorization of unit trust 单位信托的认可
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authorized capital 法定资本
<L 0_< T authorized clerk 出市员
0KE l + authorized dealer 认可交易商
ymu# u authorized financial institution 认可财务机构
@w z7jzMi authorized fund 认可基金
mmti3Y authorized fund house 获授权的基金公司；认可基金公司
l-rI|0D# authorized institution 认可机构
I(|{/{P, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(>'d`^kjk authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6zSN?0c authorized insurer 获授权保险人；获认可承保人
ZgtOy|?| authorized investment 特准投资项目
wu3ZS LY authorized person 获授权人
>d |W>|8e authorized representative 获授权代表
14O/R3+ authorized share capital 法定股本
R lu;l automated quotation system 自动报价系统
s RB8 jY Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E O^0sF< 自动交易系统〔香港期货交易所有限公司〕
6iOAYA= automatic adjustment mechanism 自动调整机制
n&lLC &dL automatic adjustment system 自动调整系统
-g9f3Be Automatic Clearing House 自动票据交换所
mqpZby automatic exchange rates accumulation system 自动化汇率累集系统
j\<S 6%p#R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
` !BUd automatic teller machine [ATM] 自动柜员机
q_)DY
f7V} autopay 自动转帐
8[ V!e[ available assets 可用资产
q m_\#r available fiscal reserve 现存财政储备
7P]pk=mo available profit 可用利润
7UfyOOFa Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F{S.f1Bsp average 平均；平均数；海损
`Jo}/c 5R average basic salary 平均基本薪金
$on l iW| average consumer expenditure 平均消费开支；一般消费开支
=Vfj#WL average cost 平均成本
)U?W+0[= average cost of land production 增辟土地平均成本
p V M;xxJ average daily turnover 平均每日成交额
[i z average daily wage rate 平均每日工资率
TzjZGs W[V average expenditure pattern 平均开支模式
l1msXBC average growth rate 平均增长率
Fwtwf{9 I average net fixed assets 固定资产平均净值
~Km8 -b(& average of relatives 相对价格平均数
$vd._j& average price 平均价格
a&JAF?k average propensity to consume 平均消费倾向；一般消费倾向
[dUE e@P average propensity to save 平均储蓄倾向；一般储蓄倾向
JT<J[Qz5 average rate 平均率
:Li)]qN.I average revenue 平均收入；平均收益
]d0Dd")n average stock 平均库存；平均存货
N|; cG[W average yearly rent 平均年租
r i z({ avoidance of double taxation 避免双重课税
!&kOqc5:t< avoidance of tax 避税
