A:
p{PE@KO : A share Ａ股；甲类股份
C7H/N<VAq abatement of tax 减税；减扣免税额
:ss,Hl ABN AMRO Bank N.V. 荷兰银行
XUuu-wm:} above-the-line expenditure 线上项目支出；经常预算支出
97K[(KE above-the-line receipt 线上项目收入；经常预算收入
ljK rj ABSA Asia Limited 南非联合亚洲有限公司
a>mm+L 8y absolute change 绝对数值变更
C&++VRnm absolute expenditure 实际开支
~rjTF! absolute guideline figure 绝对准则数字
5OoN!TEM absolute interest 绝对权益
}du XC[ 6 absolute order of discharge 绝对破产解除令
:VF<9@ t absolute profit margin 绝对利润幅度
lg047 K absolute value 实值；绝对值
lV.F,3 absolutely vested interest 绝对既得权益
jE#O>3+. absorbed cost 已吸收成本；已分摊成本
H3Se={5h\A absorption 吸收；分摊；合并
5e
sQ; absorption rate 吸收率；摊配率；分摊率
*xp \4;B
ACB Finance Limited 亚洲商业财务有限公司
}E`dZW*!! acceptable form of reciprocity 合理的互惠条件
G ;f/Tch acceptable rate 适当利率；适当汇率
' oF xR003 acceptance agreement 承兑协议
8ssJ<LP acceptance for honour 参加承兑
c\% r 38 acceptor 承兑人；接受人；受票人
QXF
aAb=(7 acceptor for honour 参加承兑人
5=e@d:Sz accident insurance 意外保险
K-&V,MI Accident Insurance Association of Hong Kong 香港意外保险公会
ZNYH#mJX* accident insurance scheme 意外保险计划
)P7)0 c accident year basis 意外年度基准
E9V 5$ accommodation 通融；贷款
B75k^ohfj accommodation bill 通融票据；空头票据
D1nq2G wS accommodation party 汇票代发人
V'w@rc\XN account balance 帐户余额；帐户结余
P;pl,~ account book 帐簿
2< hAa9y account collected in advance 预收款项
3BpZX`l*p account current book 往来帐簿
D~o$G W% account of after-acquired property 事后取得的财产报告
N41 R account of defaulter 拖欠帐目
<L&m4O#| account payable 应付帐款
y<b{Ji e account payee only [A/C payee only] 只可转帐；存入收款人帐户
,RN:^5 p account receivable 应收帐款
"QvmqI> account receivable report 应收帐款报表
w1UA?+43 account statement 结单；帐单；会计财务报表
>AJSqgHQ, account title 帐户名称；会计科目
S~]mWxgZ accountant's report 会计师报告
)]#aa uC+ Accountant's Report Rules 会计师报告规则
Z@Ae$ '9H accounting and auditing procedure 会计与审计程序；会计与核数程序
5XLs } : Accounting Arrangements 《会计安排》
nk3y"ne7 accounting basis 会计基础
*Sh^ J +j accounting by Official Receiver 破产管理署署长呈交的帐目
xG;-bJu Accounting Circular 《会计通告》
*'"^NSJ accounting class 会计类别
|AC1\)2tT accounting date 记帐日期；会计结算日期
'_b.\_s-d accounting for money 款项核算
/*|oL# hK Accounting Officer 会计主任
~{}#)gGU accounting period 会计报告期；会计期
Y<0 4RV accounting policy 会计政策；会计方针
x nE |Umz accounting practice 会计惯例
HNL42\Kz! accounting principle 会计准则
f{0F|w< gf accounting record 会计记录
GU Q{r!S accounting report 会计报告
4Z|vnj)Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~SSU` Accounting Society of China 中国会计学会
JF/,K"J accounting statement 会计报表
1He{v# accounting system 会计制度；会计系统
@AYRiOodi accounting transaction 会计事项；帐务交易
;\MW$/[JCy accounting treatment 会计处理
[%&ZPJT%i accounting year 会计年度
% >;#9"O4 accretion 增值；添加
XR!us/U`a accrual 应计项目；应累算数目
Zf5`XslA. accrual basis 应计制；权责发生制
2c?qV accrual basis accounting 应计制会计；权责发生制会计
d,$d~alY accrue 应累算；应计
,.gQ^^+= accrued benefit 应累算利益
'EFyIVezg9 accrued charges 应计费用
z4 E|Ai accrued cumulative preference share dividend 应累算的累积优先股股息
id?h >g accrued expenses 应累算费用
>hH0Q5aL accrued interest payable 应付利息；应计未付利息
,Z S6jZ accrued interest receivable 应收利息；应计未收利息
!a$ D4(`v accrued right 累算权益
mXUYQ 82 accruing profit 应累算的利润
-Z-IF#% accumulated fiscal reserve 累积财政储备
@Tfl>/% accumulated profit 累积利润；滚存溢利
B^%1Rpcn accumulated reserve 累积储备
-+t ]15 accumulation of surplus income 累积收益盈余
* %vwM7 acquired assets 既得资产
`>o?CId p acquisition 收购；购置；取得
{,OS-g acquisition cost 购置成本
}h 3K@R
acquisition expenses 购置费用
.vG,fuf8 acquisition of 100% interest 收购全部股权
7Ol}EPf# acquisition of control 取得控制权
H:H6b acquisition of fixed assets 购置固定资产
=+w*gDr acquisition of shell “买壳”
;L&TxO>#J acquisition price 收购价
E\m5%bK\B act of God 天灾
M,}|tsL acting partner 执事合伙人
. @Ut?G active market 买卖活跃的市场；交投畅旺的市场；旺市
-YD+(c`l active partner 积极参与的合伙人
lO:. OZu active trading 交投活跃
jp' K%P actual circulation 实际流通
lWm' actual cost 实际成本
N m):9YQ/ actual expenditure 实际开支；实际支出
1N2,mo?2 actual income 实际入息；实际收入；实际收益
_Jv
9F8v actual market 现货市场
&Z?ut *%S actual price 现货价；实际价格
SE7W F18A actual profit 实际利润
ASPy actual quotation 实盘；实际价位；实际报价
h d~$WV0# actual year basis 按实际年度计算
wv^rS^~ actuals 实货
ln Gq :- actuarial investigation 精算调查
%P;Q|v6/| actuarial principle 精算原则
Quf_' actuarial report 精算师报告
)bx_;9Y{ Actuarial Society of Hong Kong 香港精算学会
RllY- JBO actuarial valuation 精算师估值
;WL1B actuary 精算师
W(RF n`g\ ad referendum agreement 暂定协议；有待覆核的协定
Xtq{% ad valorem duty 从价税；按值征税
?X?&~3iD% ad valorem duty system 从价税制
(6v (9p ad valorem fee 从价费
Yl;^ k0ZI ad valorem tariff 从价关税
w;v7_ additional allowance 额外免税额
d*p F> j additional amount for unexpired risk 未过期风险的额外款额
wB>r (xQ' additional assessable profit 补加应评税利润
{A|T owBN additional assessment 补加评税
K\XyZ additional commitment 额外承担
j EXW additional commitment vote 额外承担拨款
y$81Z q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,&U4a1%i#c additional dependent parent allowance 供养父母额外免税额
Hqh6:RuL additional provision 额外拨款
V 0 nn4dVO additional stamp duty 附加印花税
2k6 X, additional tax 补加税罚款；补加税款
1+`l7'F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Hx $c
N adjudged bankrupt 被裁定破产
9;%CH b& adjudicated bankrupt 裁定破产人
*c[2C adjudication fee 裁定费；评定印花税额手续费；评估契据费
5BR 5X\f0 adjudication of bankruptcy 裁定破产；宣告破产
D }3XFuZs_ adjudication of insolvency 裁定无力偿还债务
U }Hwto`R adjusted actual 经调整的实数；调整后的实数
fx8EB8A7K7 adjusted current assets 经调整的流动资产；调整后的流动资产
X}P$e mr7 adjusted figure 经调整的数字；调整后的数额
,%bhyww< adjusted liabilities 经调整的负债；调整后的负债
|_ u8 mV adjusted loss 经调整的亏损；调整后的亏损
YG c^h(d 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
Ch
)dLPz@ adjusted profit 经调整的利润；调整后的利润
W\f9jfD adjusted surplus 经调整的盈余额；调整后的盈余额
eK /?%t adjusted value 经调整的价值；调整后的价值
4;`Bj:. adjustment 调整；修订；理算〔保险〕
XS~ - vF adjustment centre 调剂中心
<*H^(0 adjustment lag 调整过程的时间差距；调整时差
vhr+g 'tf adjustment mechanism 调整机制
ac d:r%y adjustment of loss 亏损调整
TaJB4zB adjustment process 调整过程；调整程序
UkC nqNvx adjustment range 调整幅度
EPW7+Ve administered exchange rate 受管制汇率
zm9TvoC%} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?j7vZ}iRi administration expenses 行政费用
0%s|Zbo!> administration fee 手续费；行政费
RnfXN )+P administration in bankruptcy 破产管理
r g(lCL&:S administration order 遗产管理令
}2)DPP:ic administrator 管理人；遗产管理人
}W)=@t administrator of the estate 遗产管理人
~`Qko-a & admission of debt 债项承认书
v;y0jD#b admission of proof 接纳债权证明
uQL lA&I" advance 放贷款项；垫付款项；预支款项；预付款项
^C&+
~+ advance account 暂支帐目；预付款帐户
`P+(&taT advance compensation 预付补偿金
FDFH,J`_ advance from shareholder 股东垫款
YC_3n5F% advance pending reimbursement 预支以待日后付还
'k&?DZ! advanced economy 先进经济体系
]Pn !nSg advancement 预付；预付财产
u}9fj advances warrant 垫款令
PBks`
|+ advancing 贷出
ydWtvFu S adverse balance 逆差
-U 2mfW adverse exchange 逆汇
sPNfbCOz advertisement addressed to shareholders 在报章刊登的致股东通告
( g :p5Rl advice for collection 托收通知书
4a ZCFdc advice of drawing 提款通知书；汇票通知书
c( - Mc6 advice of payment 付款通知
P 2n2 Qt2 Advisory Committee [Securities and Futures Commission]
MrE<vw@he 谘询委员会〔证券及期货事务监察委员会〕
Ni[4OR$- O Advisory Committee on Diversification 经济多元化谘询委员会
UkR3}{i affidavit 誓章；遗产申报誓章
A,~Hlw affidavit of no receipt 述明无收款的誓章
)Du -_Z affiliate 联号；联营公司；附属公司
. &,[, affiliated company 附属公司；联号；联营公司
^c9ThV.v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J."{<& affordability 负担能力
fUa g1 d African Development Bank [AfDB] 非洲开发银行
w5] "ga>Y after-acquired property 事后取得的财产
Q F-)^`N after-hours dealing 市后交易
.BTx&AqU after-tax profit 税后盈利；税后利润；税后溢利
7x. %hRk agency agreement 代理协议
pt:;9hA agency expenses 代理机构的开支
!^U6Z@&/ R agency fee 代理费
{j(4m Agency Law 《代理法》
X7aXxPCq1 agent 代理人；承销人
](r
^.k,R agent of company 公司代理人
OsW"CF2 agent's fee 代理人费；经纪费
HOYq?40.R aggregate 总计；总数；总体数字
5!fSW 2N aggregate amount 总款额；总额
^6 /j_G aggregate assets and liabilities 总体资产与负债
"2n;3ByR aggregate at constant price 按固定价格计算的总体数字
L9IGK< aggregate demand 总需求
]S8LY.Az5 aggregate gross position 总持仓量
n~z\?Y=* aggregate limit 总限额
6i@ub %qq aggregate of salaries tax 合计薪俸税
4 9w=kzo aggregate performance 总体表现；总体业绩
_=`x])mM aggregate supply 总体供应
_^uc 0= aggregate surplus 总盈余
993d/z|DX aggregate total 整体总额
='/Z;3jt]x aggregate value 总值；合计价值
3\!F\tqD \ aggregated basis 合计基准
oo'w-\2]p aggregated net chargeable income 合计应课税入息实额
#-x@" +z aggregation 合并计算；合计；总和
":WYcaSi aggregation of incomes of husband and wife 夫妇入息合并计算
* d*oS7 aggregation of property 财产的总和
|i)lh_iN agio 差价；贴水
l[n@/%2 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
^JhFI* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e& J3N 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
9$tl00 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
N2~$r pU3 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
6c\DJ D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:zL 393( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hjY0w agreement for a settlement 授产协议
l=Wd ,$\ agreement for assignment 转让协议
\ZnN D1A agreement for sale 售卖协议；买卖协议
OCx5/ 88X agreement for sale and purchase 买卖协议
kJ8vKcc agreement for the payment of interest 支付利息协议
yuNfhK/#r agreement for the repayment of money 还款协议
0M!0JJy#* agreement of reinsurance 再保险协议
< %! J? Agricultural Bank of China 中国农业银行
.:0M+Jr" air passenger departure tax 飞机乘客离境税
F/<qE!( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
GAU!_M5 N airport tax 机场税
HCc` alcohol duty 酒精税
EODB`$+ alienation 让与；让渡；转让
8$ DwpJ alimony 生活费；赡养费
*caLN,G All Ordinaries Index [AOI] 所有普通股指数
M'u=H all risks 全险；综合险
,RK3eQ All Sales Record for Stock Market 《股票市场成交报告》
g3rRhS Allied Capital Resources Limited 新联财务有限公司
ltEF:{mLe# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{'IFWD. 5 allocation letter 拨款信件
Yn 1?#%% allocation of fund 分配款项；预留款项
VN|G 5* allocation of profit 利润分配；溢利分配
Pf8u/?/ allocation warrant 拨款令
}'`xu9 < allotment 分配；配股
: HZ;Po allotment notice 股份配售通知；配股通知
_'c+fG
\ allotment of shares 股份分配
7zI5PGWw allowable 可获宽免；免税的
V< -htV allowable business loss 可扣除的营业亏损
* -z4 <LAa allowable expenses 可扣税的支出
p 3 7|zX allowance 免税额；津贴；备抵；准备金
^gm>!-Gx allowance for debts 债项的免税额
A7'b Nd6f9 allowance for depreciation by wear and tear 耗损折旧免税额
3i(J on/p allowance for funeral expenses 殡殓费的免税额
uu3M{*} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
i`~~+6`J allowance for repairs and outgoings 修葺及支出方面的免税额
>- <F) allowance to debtor 给债务人的津贴
Yq0# #__ alteration of capital 资本更改
X8b#[40: alternate trustee 候补受托人
{bTeAfbf] amalgamation 合并
$I (}r3r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;C_ > ambit of charges 征税范围；收费范围
*aG"+c6| amended valuation 经修订的估值
G;2[ American Commodities Exchange 美国商品交易所
p"KV*D9b American Express Bank Limited 美国运通银行
H XP;0B%4 American Stock Exchange 美国证券交易所
:)LC gIQo amortization 摊销
6 6dTs,C amount due from banks 存放银行同业的款项
;Id"n7W amount due from banks abroad 存放海外银行同业的款项
6H6Law!) amount due from holding companies 控股公司欠款
^f0(aYWx amount due from local banks 存放本港银行同业的款项
@Z=wE3T@ amount due to banks 银行同业的存款
QRagz, c amount due to banks abroad 海外银行同业的存款
96)v#B?p amount due to holding companies 控股公司存款
>t,O2 ~ amount due to local banks 本港银行同业的存款
/#IH -2N amount due to outport banks 外埠银行同业的存款
1 )Eq&ASB amount for note issue 发行纸币的款额
{_Np<r;j< amount of bond 担保契据的款额
|` v^ d| amount of consideration 代价款额
[)i N)$Mv amount of contribution 供款数额
KT=a(QL amount of indebtedness 负债款额
y^YVo^3 amount of principal of the loan 贷款本金额
a|z 1 K amount of rates chargeable 应征差饷数额
BJ IFl!w amount of share capital 股本额
f\=6I3z amount of sums assured 承保款额
Cg*kN"8q amount of variation 变动幅度
] 0YDb~UB amount of vote 拨款数额
9/Wn!Ld amount payable 应付款额
hOn amount receivable 应收款额
U2=hSzY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ax]9QrA analysis 分析
`r9^:TMN ancillary risk 附属风险
.> ,Z k S annual account 周年帐目；周年帐目报表；年度决算；年结
XJ\_ V[WA annual accounting date 年结日期
&&*wmnWCS{ annual allowance 每年免税额；年积金；年度津贴；年津
[[$Mh_MD annual balance 年度余额
dL(4 mR8 annual disposable income 每年可动用收入
D0KELA cY annual estimates 周年预算
i2U/RXu annual fee 年费
E]?2!)mgce annual general meeting 周年大会
d~,n_E$q; annual growth rate 年增率；每年增长率
1V\1]J/ annual long-term supplement 长期个案每年补助金
YOlH*cZtg annual pensionable emolument 可供计算退休金的年薪
{~"Em'}J annual report 年报
YiO3< }Uf Annual Report on the Consumer Price Index 《消费物价指数年报》
U#$:\fT annual return 周年报表；周年申报表；每年报税表格
P8u"T !G Annual Return Rules 《周年报表规则》
gvK"*aIj annual review of consumer prices 每年消费物价回顾
^:U;rHY annual roll-forward basis 逐年延展方式
%WmZ ]@M annual salary 年薪
s1v{~xP annual statement 年度报表；年度决算表
Qv74?B@ 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
| 4%v"U annuitant 年金受益人
Mi;Tn;3er annuity 年金
:g/{(#E@Z annuity contract 年金合约
{YfYIt=. annuity on human life 人寿年金
D STx#* antecedent debt 先前的债项
Ti TYs ante-dated cheque 倒填日期支票
5%#i79z&B anticipated expenditure 预期开支
+
p'\(Z( anticipated net profit 预期纯利
@}P w0vC anticipated revenue 预期收入
o` 2 5 anti-inflation measure 反通货膨胀措施
r"6lLc anti-inflationary stance 反通货膨胀立场
(s. o apparent deficit 表面赤字
br10ptEx apparent financial solvency 表面偿债能力
pM,#wYL apparent partner 表面合伙人
zcZ^s v> application for personal assessment 个人入息课税申请书
z{AM2Z application of fund 资金应用
"^!j5f Z application to release as liquidator and to destruct the books of accounts and documents
% ghJ*iHR 申请免除清盘人职务及毁灭帐簿与文件
td%Y4-+ - appointed actuary 委任精算师
A03I-^0g+
appointed auditor 委任核数师；委任审计师
PaA6Z": appointed trustee 委任的受托人
aTi0bQW{ appointer 委任人
`yy%<& apportioned pro rata 按比例分摊
-\5[Nq{N apportionment 分配；分摊
%OTQRe: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
BR%{bY^
5p apportionment formula 分摊方程式
0VG^GKmx apportionment of estate duty 遗产税的分摊
*:k~g].Iz appraisal 估价；评估
zCyR<as7 appreciable growth 可观增长
vxF:vI# @ appreciable impact 显着影响
xMLrLXy appreciable increase 可观增长
bW} b<(y appreciation 增值；升值
ya;@<b appreciation against other currencies 相对其他货币升值
&qG? [R{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|YJ$c @ appreciation tax 增值税
rUGZjLIGqz appropriation 拨款；拨用；拨付
-<H ri5 appropriation account 拨款帐目
8U8P
g 2 Appropriation Bill 拨款法案
JB641nv appropriation-in-aid system 补助拨款办法
L)@`58Eil approved assets 核准资产
iz,]%<_PE approved basket stock 认可一篮子证券
l A 0-?k approved budget 核准预算
c,+iU R< approved charitable donation 认可慈善捐款
x4/T?4k approved charitable institution 认可慈善机构
Bi %Z2/ approved currency 核准货币；认可货币
/YS@[\j4 approved estimates 核准预算
J x)~kK approved estimates of expenditure 核准开支预算
hYs82P|2Ol approved overseas insurer 核准海外保险人
?=TL2"L approved overseas trust company 核准海外信托公司
+!D=SnBGs approved pooled investment fund 核准汇集投资基金
*1%e%G approved provident fund scheme 认可公积金计划
@#'yPV1 approved provision 核准拨款
z&\Il#'\m+ approved redeemable share 核准可赎回股份
{(8U8f<'=y approved regional stock 认可地区性证券
YWybPD4\( approved retirement scheme 认可退休金计划
>cC Gx approved subordinated loan 核准附属贷款
!k4 }v'= arbitrage 套戥；套汇；套利
AEi WL.*. arbitrageur 套戥者；套汇者
i/l!Cr2 arbitrary amount 临时款项
q QwJJjf arrangement 措施；安排；协定
gNG0k$nP arrears 欠款
vsOdp:Yp9! arrears of pay 欠付薪酬
eV@4VxaZ arrears of revenue 逾期未收税款；逾期未收的帐项
`M towXj articles of association 组织章程；组织细则；组织章程细则
}(8D!XgWa Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
z7D*z8,i ascertainment of profit 确定利润
OaX HJ^k "Asia Clear" “亚洲结算系统”
b\<lNE!L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ip tB.bYc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v )wY Asian Development Fund [ADF] 亚洲发展基金
N[- %0 Asian dollar bond 亚洲美元债券
nL "g2 3 Asian dollar market 亚洲美元市场
kxt\{iy 4 Asian dollar rate 亚洲美元利率
]Om'naD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ahK?]:&QO Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,+swH;=7#r asked price 沽盘；喊价；索价；卖方报价
|?4~T : assessable income 应评税入息
~xsb5M5 assessable loss 应评税亏损
8#NIs@DJ assessable profit 应评税利润
5 ]A$P\7~1 assessable value 应评税值
P ]~N- xdV assessed profit 估定利润
m^W*[ ^p assessed value 经评估价值
~N)( ^ 4 assessment 评税；评定；估价；评税单
(MF+/fi assessment number 评税编号；估价编号
KqT#zj assessment of additional tax 补加税评税
W)G2Cs?p assessment of performance 业绩评估；实绩评价
}Rf}NWU)| Assessor 评税主任
,I 9][_ asset price bubbles 资产价格泡沫
}3
fL V asset-backed securities 具资产保证的证券
FU [8:o62 assets accretion 资产增值
SaX,^_GY assets and liabilities 资产与负债
lo IL{2 assets betterment statement 资产递增表；资产改进表
v
Ie=wf~D` assets lending 实物放款；有抵押贷款
__ oY:d(~ assets of the company passing on the death 死者去世时转移的公司资产
9b"}CEw assets pledged as security for liabilities 用作负债抵押的资产
}.fZy& _
assets portfolio 资产投资组合
"t3uW6& assets price 资产价格
tal> b]B; assets quality 资产质素
$9LGdKZ_D assets realization 资产变现
B;Q`v KY assets refinancing arrangement 资产再集资安排
yoq\9* ?u^ assets securitization 资产证券化
F:[Nw#gj/ assets situated outside Hong Kong 在香港以外地方的资产
%RfY`n assets stripping 削减资产；拆卖资产
P>yG/:W; assets value 资产值
Zi2Eu4p l{ assignee 承让人
=H .<"7 assignment 转让；转让书；转让契
nm{'HH-4 assignment of interest 权益转让
Mo:!jS~a(Z assignment of letters patent and trade mark 专利证书及商标转让
yhw:xg_;Kz assignment of property 物业转让；物业转让书
\UkNE5 assignment right 转让权
Pl>nd)i` assignor 转让人
d=x I associate 有联系的人；有关连人士；相联者；合伙人；联系人
qY*%p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sp=7Kh?|> associate member 附属会员
>uP{9kD m associated body corporate 相联法人团体
|g: '')>[ associated company 相联公司；联属公司
X-*KQ+ ? associated corporation 相联法团
{Kq*5Aq8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=DmPPl{ 公认会计师公会〔英国〕
(IO \+ Association of Futures Exchange Brokers 香港期货经纪协会
IxK 3,@ d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ZYl-p]\*y association of underwriters 承保人组织
6I5[^fv45G assumption of control 接管
)T a]6 assurance 担保；保险；转易；转易书
YKs^%GO+ assurance of interest 权益的转易
\pBY Wf at 19XX price 按一九ＸＸ年价格计算
n##w[7B* at a discount 按赔价计算；按贴水价格计算；打折扣
/jK17}j at a premium 按溢价计算；按升水价格计算
it/C y\f at call 通知付款；按通知
]XpU'/h>q; at constant market price 按固定市价计算
}R(0[0NQe- at constant price 按固定价格计算
pDq^W @Rq at cost 按成本计算
b3y,4ke" at current market price 按当时市价计算；按现时市价计算
Ca`/ t8= at current price 按当时价格计算；按现时价格计算
|2+F I<v4 at factor cost 按要素成本计算；按生产要素成本计算
{=pP` HD0 at money-of-the-day price 按付款当日价格计算
{3F}Slb at or better 按指定或较佳价位〔买卖指令〕
$N t]${0 at par 按面值计算；平价
gs`27Gih at sight 见票即付
FzsS~C$wH{ at the close 按收市盘
K_<lO,[S at the opening 按开市盘
<Vr ] 2mw attestation 见证；见证条款
lhIr]'?l at-the-money option 平价期权
c!(~BH3p attorney 受权人；受托代表人
{8>_,z^P) attornment 新拥有人承认书
iBPdCp%]` attributable profit 可归属利润
bCY^.S- attributable share value 可归属股份价值
q)z1</B- Auckland Stock Exchange 奥克兰证券交易所
t<EX#_i, auction 拍卖
/FNj |7s auctioneer 拍卖商
C7fi1~ audit 审计；核数
!kHy LEV Audit Commission 审计署
,pGCgOG#}c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}i i]c Y 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〕
f Dm}J audit review 帐目审查
u[6` Jr~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
](
U%1 audited account 审计帐目；经审计的帐目
oN1wrf}Sh audited annual account 经审计的周年帐目
l66ipgw_^I audited balance sheet 经审计的资产负债表
@]VvqCk auditor 核数师；核数主任；审计师
y! {/'{?P auditor's certificate 核数师证明书；审计师证明书
#Ko+_Hm?4 auditor's report 核数师报告；审计师报告
40l#'< y; Aussie bond 澳元债券
S9ak ' austerity budget 紧缩预算
lG[
)8!:+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sP8-gkkor Australia All Ordinaries Index 澳洲所有普通股票指数
"#eNFCo7k Australian Dollar [AUD] 澳元
W0uM?J\O Australian Options Market 澳大利亚期权市场
f'zFg["aZS Australian Securities Commission 澳洲证券事务监察委员会
\P tC Australian Society of Certified Practising Accountants 澳洲执业会计师公会
XR=c
8f Australian Stock Exchange 澳大利亚证券交易所
U%B]N@ Austrian Schilling [ATS] 奥地利先令
C}DG'z9 authentication 认证；鉴证
v,x%^gv 0 authority to purchase 委托购买证；委购书
~M9 n <kmE authorization 认可；核准；授权；授权书
\SH D authorization by direction 指示授权
KSpC%_LC authorization by instruction 指令授权
exrt|A] _[ authorization by warrant 令状授权
)1tnZ=& authorization of unit trust 单位信托的认可
3K'o&>}L authorized agent 指定代理人
me}Gb a authorized capital 法定资本
C{I8Pio{b authorized clerk 出市员
S;AnpiBM8 authorized dealer 认可交易商
&0<R:K ?>N authorized financial institution 认可财务机构
7 yCx !P; authorized fund 认可基金
9|kE q>d authorized fund house 获授权的基金公司；认可基金公司
(=&bo p authorized institution 认可机构
J/ P@m_Yx authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
li'1RKr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0.+Z;j authorized insurer 获授权保险人；获认可承保人
g9r5t'; authorized investment 特准投资项目
G zZ|T7fm authorized person 获授权人
(Ss77~W7 authorized representative 获授权代表
f!R^;'a authorized share capital 法定股本
KlX |PQ automated quotation system 自动报价系统
bEXHB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
I>4Tbwy.- 自动交易系统〔香港期货交易所有限公司〕
F+m4 automatic adjustment mechanism 自动调整机制
]2s Zu7 automatic adjustment system 自动调整系统
jiB>.te Automatic Clearing House 自动票据交换所
Z?!:=x>7m automatic exchange rates accumulation system 自动化汇率累集系统
z&yb_A:> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T[$hYe8%^ automatic teller machine [ATM] 自动柜员机
$^+KR]\q autopay 自动转帐
z?) RF[ available assets 可用资产
v. ^
'x available fiscal reserve 现存财政储备
$X\`
7`v available profit 可用利润
63dtO{:4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2Z9gOd<M~ average 平均；平均数；海损
G|Yp <W%o average basic salary 平均基本薪金
Px?At5 average consumer expenditure 平均消费开支；一般消费开支
MKh L^c- average cost 平均成本
0-MasI&b average cost of land production 增辟土地平均成本
Q{|'g5(O average daily turnover 平均每日成交额
g}og@UY7# average daily wage rate 平均每日工资率
IOES 3 average expenditure pattern 平均开支模式
L"vG:Mq@D average growth rate 平均增长率
^)P5(fJ average net fixed assets 固定资产平均净值
I8oKa$RF average of relatives 相对价格平均数
j]F3[gpc average price 平均价格
E?5B>Jer# average propensity to consume 平均消费倾向；一般消费倾向
;NVTn<Uj average propensity to save 平均储蓄倾向；一般储蓄倾向
wT AEJ{p average rate 平均率
xp;8p94 average revenue 平均收入；平均收益
w#bbm'j7r average stock 平均库存；平均存货
.1q~,}toX average yearly rent 平均年租
n7!Lwq2 avoidance of double taxation 避免双重课税
lJQl$Wx^ avoidance of tax 避税
