A:
+m_ .?V6 A share Ａ股；甲类股份
3qV^RW& abatement of tax 减税；减扣免税额
&0 QUObK ABN AMRO Bank N.V. 荷兰银行
gD$&OkH above-the-line expenditure 线上项目支出；经常预算支出
o sc8;B/ above-the-line receipt 线上项目收入；经常预算收入
PpRS4*nR ABSA Asia Limited 南非联合亚洲有限公司
G > ~/ absolute change 绝对数值变更
1I;q@g0 absolute expenditure 实际开支
XRaGV~ absolute guideline figure 绝对准则数字
F'~r?D absolute interest 绝对权益
~XUU rg; absolute order of discharge 绝对破产解除令
rEr=Mi2 absolute profit margin 绝对利润幅度
%
:G78. absolute value 实值；绝对值
Ehy(;n)\ absolutely vested interest 绝对既得权益
TF%n1H-sF absorbed cost 已吸收成本；已分摊成本
c((3 B absorption 吸收；分摊；合并
(~|)Gmq2 absorption rate 吸收率；摊配率；分摊率
(4Db%Iw ACB Finance Limited 亚洲商业财务有限公司
za>%hZf\ acceptable form of reciprocity 合理的互惠条件
P, x" ![6 acceptable rate 适当利率；适当汇率
|E13W acceptance agreement 承兑协议
k(f),_ acceptance for honour 参加承兑
1P]J3o acceptor 承兑人；接受人；受票人
HSud$(w acceptor for honour 参加承兑人
Eu |/pH=: accident insurance 意外保险
fMw F|; Accident Insurance Association of Hong Kong 香港意外保险公会
qJ" (:~ accident insurance scheme 意外保险计划
.J.}}"+U accident year basis 意外年度基准
:7@[=n accommodation 通融；贷款
8hV]t'/; accommodation bill 通融票据；空头票据
uVY n,DB` accommodation party 汇票代发人
: b9#e g account balance 帐户余额；帐户结余
<B%wq>4S account book 帐簿
b'( AVA account collected in advance 预收款项
Ioe.[&o6B account current book 往来帐簿
:M6|V_Yp account of after-acquired property 事后取得的财产报告
pyf'_ account of defaulter 拖欠帐目
m R.j8pi account payable 应付帐款
@Z0. } }Y account payee only [A/C payee only] 只可转帐；存入收款人帐户
`&I6=,YLp account receivable 应收帐款
_Q:ot'(~0- account receivable report 应收帐款报表
j1Ys8k%$l account statement 结单；帐单；会计财务报表
=Vh]{ y~$ account title 帐户名称；会计科目
OL 1xxzo accountant's report 会计师报告
$7X;FmlG& Accountant's Report Rules 会计师报告规则
*Y1s4FXu2 accounting and auditing procedure 会计与审计程序；会计与核数程序
do`'K3a" Accounting Arrangements 《会计安排》
}51QU FhL0 accounting basis 会计基础
^uo,LTq+ accounting by Official Receiver 破产管理署署长呈交的帐目
padV|hF3(e Accounting Circular 《会计通告》
]:ca=&> accounting class 会计类别
Fpo}UQQbc accounting date 记帐日期；会计结算日期
oVqx)@$K accounting for money 款项核算
?Gf'G{^} Accounting Officer 会计主任
K*^'t ltJ accounting period 会计报告期；会计期
H2 8-;>'` accounting policy 会计政策；会计方针
M"mvP r 9 accounting practice 会计惯例
WLWfe- accounting principle 会计准则
lf\"6VIsR accounting record 会计记录
/XG7M=A$o accounting report 会计报告
i~ GW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&tkP Z*}#1 Accounting Society of China 中国会计学会
:Gz$(!j1.' accounting statement 会计报表
h-.^*=]R6 accounting system 会计制度；会计系统
u A`e accounting transaction 会计事项；帐务交易
lBn<\Y!^ accounting treatment 会计处理
!B[ Y?b: accounting year 会计年度
e_Zs4\^ef accretion 增值；添加
< S_0=U accrual 应计项目；应累算数目
[YQtX_ ;w accrual basis 应计制；权责发生制
oCwep^P(v accrual basis accounting 应计制会计；权责发生制会计
;E}&{w/My accrue 应累算；应计
"-fy X! accrued benefit 应累算利益
&=zJ MGa accrued charges 应计费用
gISA13 accrued cumulative preference share dividend 应累算的累积优先股股息
SFzoRI=qG accrued expenses 应累算费用
x1
LI& accrued interest payable 应付利息；应计未付利息
uUl ;}W accrued interest receivable 应收利息；应计未收利息
c[1{>z {G accrued right 累算权益
R||$Wi[$ accruing profit 应累算的利润
[L7S`Z accumulated fiscal reserve 累积财政储备
Ev#, }l+ accumulated profit 累积利润；滚存溢利
2!f'l'} accumulated reserve 累积储备
bil>;&h accumulation of surplus income 累积收益盈余
7ey| ~ u2 acquired assets 既得资产
%to.'R acquisition 收购；购置；取得
5 7 Vn- acquisition cost 购置成本
p-C{$5&
O1 acquisition expenses 购置费用
>$<Q:o}^ acquisition of 100% interest 收购全部股权
zBrIhL]95 acquisition of control 取得控制权
NgGpLdaC2v acquisition of fixed assets 购置固定资产
r& RJ'z acquisition of shell “买壳”
`,
| l acquisition price 收购价
W OYZ act of God 天灾
| /-# N acting partner 执事合伙人
a" +/fC` active market 买卖活跃的市场；交投畅旺的市场；旺市
CE183l \ active partner 积极参与的合伙人
yl <=_Q active trading 交投活跃
,0L< w a actual circulation 实际流通
11$v~<M actual cost 实际成本
84(jg P actual expenditure 实际开支；实际支出
WUDXx % actual income 实际入息；实际收入；实际收益
PC=s:`Y}R actual market 现货市场
PVKq&Q? actual price 现货价；实际价格
Kd#64NSi$A actual profit 实际利润
PH sM)V+ actual quotation 实盘；实际价位；实际报价
B_r:da CS: actual year basis 按实际年度计算
4yu=e;C wy actuals 实货
D -e^b'l actuarial investigation 精算调查
kSJ:4! lFU actuarial principle 精算原则
k \t6b1.M actuarial report 精算师报告
hO3C _} Actuarial Society of Hong Kong 香港精算学会
Y 5>' (A> actuarial valuation 精算师估值
8BIPEY -I? actuary 精算师
Xp^>SSt:4 ad referendum agreement 暂定协议；有待覆核的协定
F7p`zf@O] ad valorem duty 从价税；按值征税
X bV?= ad valorem duty system 从价税制
-r_ Pp} s ad valorem fee 从价费
XF4NR s ad valorem tariff 从价关税
m[5ed1+ additional allowance 额外免税额
lKirc2 additional amount for unexpired risk 未过期风险的额外款额
UR`pZ.U? additional assessable profit 补加应评税利润
@[(%b{TE; additional assessment 补加评税
:Ea ]baM" additional commitment 额外承担
wZ8LY; additional commitment vote 额外承担拨款
`Q^Vm3h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k/xNqN( additional dependent parent allowance 供养父母额外免税额
(w 'k\ y additional provision 额外拨款
[s!c c:JR additional stamp duty 附加印花税
)o_$AbPt additional tax 补加税罚款；补加税款
87V XVI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`ts qnw adjudged bankrupt 被裁定破产
iL IKrU+` adjudicated bankrupt 裁定破产人
(i'wa6[E8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
J0Y-e39 ` adjudication of bankruptcy 裁定破产；宣告破产
d #- <=6 adjudication of insolvency 裁定无力偿还债务
%ye4FwkRy adjusted actual 经调整的实数；调整后的实数
2LN5}[12] adjusted current assets 经调整的流动资产；调整后的流动资产
k.0pPl adjusted figure 经调整的数字；调整后的数额
% 8L5uMx adjusted liabilities 经调整的负债；调整后的负债
; UjP0z adjusted loss 经调整的亏损；调整后的亏损
`^E(P1oJ3 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
5.)/gK2$ adjusted profit 经调整的利润；调整后的利润
s@3<] adjusted surplus 经调整的盈余额；调整后的盈余额
j%&^q D,
adjusted value 经调整的价值；调整后的价值
iQaF R@ adjustment 调整；修订；理算〔保险〕
f1VA61z{) adjustment centre 调剂中心
20uR? /|@ adjustment lag 调整过程的时间差距；调整时差
* r3u=oWb adjustment mechanism 调整机制
@}N;C ..Y$ adjustment of loss 亏损调整
[C~{g # adjustment process 调整过程；调整程序
jr5x!@rb adjustment range 调整幅度
W/R-~C e administered exchange rate 受管制汇率
\RP=Gf Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Neb%D8/Kn administration expenses 行政费用
hta$ k%2 administration fee 手续费；行政费
+hvVoBCM* administration in bankruptcy 破产管理
?9H.JR2s% administration order 遗产管理令
~Urj:l administrator 管理人；遗产管理人
yYTiAvN administrator of the estate 遗产管理人
">RDa<H] admission of debt 债项承认书
<$;fOp admission of proof 接纳债权证明
8> jd 2'v{ advance 放贷款项；垫付款项；预支款项；预付款项
W,n0'";') advance account 暂支帐目；预付款帐户
0 g(hY: advance compensation 预付补偿金
)%OV|\5# advance from shareholder 股东垫款
]+S.#x`# advance pending reimbursement 预支以待日后付还
CD0SXNi"zH advanced economy 先进经济体系
.!t' &e V advancement 预付；预付财产
h:+> =~\ advances warrant 垫款令
ZjJEjw advancing 贷出
T+/Gz' adverse balance 逆差
2\!.w^7'^T adverse exchange 逆汇
xH8nn3U advertisement addressed to shareholders 在报章刊登的致股东通告
:U;Z Bs3 advice for collection 托收通知书
,Gd8 < advice of drawing 提款通知书；汇票通知书
93y. u<,2; advice of payment 付款通知
~F]- +| Advisory Committee [Securities and Futures Commission]
G#0 4h{ 谘询委员会〔证券及期货事务监察委员会〕
L7*~8Y Advisory Committee on Diversification 经济多元化谘询委员会
BT+ws@|[ affidavit 誓章；遗产申报誓章
'x10\Q65[ affidavit of no receipt 述明无收款的誓章
\bb,gRfP affiliate 联号；联营公司；附属公司
!$+J7\& 7p affiliated company 附属公司；联号；联营公司
dDk<J;~jGJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Lp/]iZ @ affordability 负担能力
7QRtNYo#\ African Development Bank [AfDB] 非洲开发银行
(sn|`k3I after-acquired property 事后取得的财产
7[V'3 after-hours dealing 市后交易
Z)(C7,Xu after-tax profit 税后盈利；税后利润；税后溢利
/T*]RO4%>] agency agreement 代理协议
*Mqg_} 0Y agency expenses 代理机构的开支
FyQ^@@ agency fee 代理费
c>3W1" Agency Law 《代理法》
Wcn^IQ agent 代理人；承销人
D058=}^HE agent of company 公司代理人
B: uW(E
agent's fee 代理人费；经纪费
;comL29l2` aggregate 总计；总数；总体数字
W~QZ(:IK aggregate amount 总款额；总额
+kl@`&g a aggregate assets and liabilities 总体资产与负债
R16" lG aggregate at constant price 按固定价格计算的总体数字
T , gMc aggregate demand 总需求
]?Ru~N} aggregate gross position 总持仓量
*pv hkJ g( aggregate limit 总限额
sM~|}|p aggregate of salaries tax 合计薪俸税
FUm- Fp aggregate performance 总体表现；总体业绩
y#Ch /Jg?| aggregate supply 总体供应
.x1EdfHed/ aggregate surplus 总盈余
>UuLSF} aggregate total 整体总额
u Bs[[9je( aggregate value 总值；合计价值
~GS`@IU} aggregated basis 合计基准
? P `] ^# aggregated net chargeable income 合计应课税入息实额
te'<xfG aggregation 合并计算；合计；总和
d8
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e}}xZ%$4| aggregation of property 财产的总和
n|L.d BAs] agio 差价；贴水
obX|8hTL% Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
M d_\9G .e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G(4:yK0 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
G#CWl ),= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t L;;Yt 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+] |J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8F4#E
U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nS'0i&<{1 agreement for a settlement 授产协议
w];t ]q| agreement for assignment 转让协议
OY`G _=6!N agreement for sale 售卖协议；买卖协议
/sdkQ{J!. agreement for sale and purchase 买卖协议
,)Z^b$H] agreement for the payment of interest 支付利息协议
WohK,<Or agreement for the repayment of money 还款协议
'J<KL#og agreement of reinsurance 再保险协议
'L0 2lM Agricultural Bank of China 中国农业银行
c#`Z[ air passenger departure tax 飞机乘客离境税
S 3j/(BG Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m(Bv}9 airport tax 机场税
})bTQj7 alcohol duty 酒精税
0 x "3 alienation 让与；让渡；转让
f+$/gz alimony 生活费；赡养费
M6|Q ~8$ All Ordinaries Index [AOI] 所有普通股指数
NCSb`SC: all risks 全险；综合险
/tP"r}l All Sales Record for Stock Market 《股票市场成交报告》
it>FG9hVo Allied Capital Resources Limited 新联财务有限公司
mKnkHGM all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vC J allocation letter 拨款信件
Vv=d * allocation of fund 分配款项；预留款项
?~S\^4] allocation of profit 利润分配；溢利分配
_.FxqH> allocation warrant 拨款令
NRq
jn; ,+ allotment 分配；配股
xb_35'$M allotment notice 股份配售通知；配股通知
K$'
J:{yY allotment of shares 股份分配
^O[q C X allowable 可获宽免；免税的
<h7C_^L10\ allowable business loss 可扣除的营业亏损
l=
!KZaH allowable expenses 可扣税的支出
vM\8>p*U allowance 免税额；津贴；备抵；准备金
S] {K^Q), allowance for debts 债项的免税额
18ci-W#p allowance for depreciation by wear and tear 耗损折旧免税额
ybf`7KEP2A allowance for funeral expenses 殡殓费的免税额
|n67!1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A ytHnp\H allowance for repairs and outgoings 修葺及支出方面的免税额
Z^`>;n2 allowance to debtor 给债务人的津贴
G*Z4~-E4* alteration of capital 资本更改
Dw6Q2Gnv alternate trustee 候补受托人
xp>r a2A amalgamation 合并
tM ]qR+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jr@<-. ambit of charges 征税范围；收费范围
2f I?P amended valuation 经修订的估值
'ei9* 4y American Commodities Exchange 美国商品交易所
M*+_E8Lh American Express Bank Limited 美国运通银行
UTmX"Li American Stock Exchange 美国证券交易所
`<Zp!Hl(j amortization 摊销
Y@^M U->+ amount due from banks 存放银行同业的款项
4(
^Ht amount due from banks abroad 存放海外银行同业的款项
)0RH"#, 2L amount due from holding companies 控股公司欠款
pt|u?T_+ amount due from local banks 存放本港银行同业的款项
,uE WnZ"4 amount due to banks 银行同业的存款
kV6T#RVob amount due to banks abroad 海外银行同业的存款
~++y4N B8Q amount due to holding companies 控股公司存款
H-0A&oG amount due to local banks 本港银行同业的存款
a{69JY5 amount due to outport banks 外埠银行同业的存款
(? YTQ8QR amount for note issue 发行纸币的款额
+&-/$\" amount of bond 担保契据的款额
A^
t[PKM" amount of consideration 代价款额
=JNoC01D amount of contribution 供款数额
qV^,muyoG amount of indebtedness 负债款额
0 Co_," amount of principal of the loan 贷款本金额
WQ =C5^u amount of rates chargeable 应征差饷数额
E@P8 -x'i amount of share capital 股本额
-5d8j<, amount of sums assured 承保款额
d^WVWk K amount of variation 变动幅度
8TC%]SvYim amount of vote 拨款数额
Q6kkMLh amount payable 应付款额
nP4jOq*H amount receivable 应收款额
O^4:4tRpt Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#ra:^9;Es: analysis 分析
AXz'=T}{ ancillary risk 附属风险
Y-@K@Zu]? annual account 周年帐目；周年帐目报表；年度决算；年结
Bk>C h#`Bw annual accounting date 年结日期
;VYL7Xu]( annual allowance 每年免税额；年积金；年度津贴；年津
% nP 13V] annual balance 年度余额
xAQ=oF
+ annual disposable income 每年可动用收入
S#_i<u$$ annual estimates 周年预算
}O5c.3 annual fee 年费
W9{6? ,] annual general meeting 周年大会
*#+X fOtF annual growth rate 年增率；每年增长率
|AuN5|ob I annual long-term supplement 长期个案每年补助金
?fc({zb annual pensionable emolument 可供计算退休金的年薪
^cDHyB=v4d annual report 年报
7oh6G Annual Report on the Consumer Price Index 《消费物价指数年报》
]6W#P7 annual return 周年报表；周年申报表；每年报税表格
b 9F=}.4 Annual Return Rules 《周年报表规则》
RBJgQ<j8 annual review of consumer prices 每年消费物价回顾
'1|r+(q|2 annual roll-forward basis 逐年延展方式
y7ijT ='8 annual salary 年薪
k P>G4$e_v annual statement 年度报表；年度决算表
6}n>Nb;L" Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Qp!r_a&
annuitant 年金受益人
@q],pD annuity 年金
9] Uvy| annuity contract 年金合约
Bj;Fy9[yb annuity on human life 人寿年金
P[?~KNS:/ antecedent debt 先前的债项
`8KWZi4
] ante-dated cheque 倒填日期支票
) #9 /vIQ anticipated expenditure 预期开支
b,$H!V * anticipated net profit 预期纯利
,c Y U anticipated revenue 预期收入
D#1'#di*t anti-inflation measure 反通货膨胀措施
<<@$0RW anti-inflationary stance 反通货膨胀立场
/R b`^n# apparent deficit 表面赤字
DL_2%&k/ apparent financial solvency 表面偿债能力
2 Do^N5y apparent partner 表面合伙人
uf^"Y3 application for personal assessment 个人入息课税申请书
8BhLO.( <O application of fund 资金应用
P+wV.pF| application to release as liquidator and to destruct the books of accounts and documents
/^
hB6 _'D 申请免除清盘人职务及毁灭帐簿与文件
yfnqu4Cn appointed actuary 委任精算师
<hkg~4EKc appointed auditor 委任核数师；委任审计师
Txj%o5G appointed trustee 委任的受托人
}>6=(! appointer 委任人
kNMhMEez apportioned pro rata 按比例分摊
|Xlc2?e apportionment 分配；分摊
@w[WG:-+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P'KaW u9z apportionment formula 分摊方程式
(Sf P3 apportionment of estate duty 遗产税的分摊
\@8$tQCZ appraisal 估价；评估
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BI-a appreciable growth 可观增长
#&\^{Z appreciable impact 显着影响
Ef;_im appreciable increase 可观增长
~ 6 1O appreciation 增值；升值
N9r02c appreciation against other currencies 相对其他货币升值
2d >kc2=* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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8?B appreciation tax 增值税
w6' o<= appropriation 拨款；拨用；拨付
PBTGN;y appropriation account 拨款帐目
iXqc$!lTH Appropriation Bill 拨款法案
5tX| @Z:
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'bN\bbR approved assets 核准资产
Bi ]`e_(} approved basket stock 认可一篮子证券
#'mb9GWD3 approved budget 核准预算
KxqT5`P& approved charitable donation 认可慈善捐款
M6jP>fbV* approved charitable institution 认可慈善机构
sT?Qlj 'Zd approved currency 核准货币；认可货币
/T v=BXL- approved estimates 核准预算
uB>NwCL; approved estimates of expenditure 核准开支预算
0e^j :~ * approved overseas insurer 核准海外保险人
<fC gU& approved overseas trust company 核准海外信托公司
#9,!IW]l approved pooled investment fund 核准汇集投资基金
4^1{UlCop approved provident fund scheme 认可公积金计划
xO`w| k approved provision 核准拨款
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KE[8n approved redeemable share 核准可赎回股份
o) `zb? approved regional stock 认可地区性证券
p^Kp= z approved retirement scheme 认可退休金计划
vtc} )s\ approved subordinated loan 核准附属贷款
U#gHc:$ arbitrage 套戥；套汇；套利
Pwt4e- arbitrageur 套戥者；套汇者
>&f .^p arbitrary amount 临时款项
gEcVQPD@ arrangement 措施；安排；协定
(9CB&LZ(+E arrears 欠款
'""qMRCm arrears of pay 欠付薪酬
.taJCE arrears of revenue 逾期未收税款；逾期未收的帐项
#r `hK) articles of association 组织章程；组织细则；组织章程细则
5H1SC8+B, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
IpXg2QbN ascertainment of profit 确定利润
L"rLalUw "Asia Clear" “亚洲结算系统”
3Wrl _V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\7 nlwFAO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xAMj 16ZF Asian Development Fund [ADF] 亚洲发展基金
iNZ'qMH22 Asian dollar bond 亚洲美元债券
@t dX=\[~ Asian dollar market 亚洲美元市场
y@ J\h8_ Asian dollar rate 亚洲美元利率
?D/r 1%Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D9B?9Qt2[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L}ud+Wfox asked price 沽盘；喊价；索价；卖方报价
p#HPWW" assessable income 应评税入息
c=<d99Cu! assessable loss 应评税亏损
C"PN3>x}j assessable profit 应评税利润
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{a%:=` assessable value 应评税值
c>{6NSS - assessed profit 估定利润
yb1A(~ assessed value 经评估价值
[3>l^ Q|# assessment 评税；评定；估价；评税单
6|r`
k75. assessment number 评税编号；估价编号
:
FF: {&d assessment of additional tax 补加税评税
wh
l)^D assessment of performance 业绩评估；实绩评价
;Z:z'';Lm Assessor 评税主任
W1f]A#t< asset price bubbles 资产价格泡沫
wb 2N$Ew= asset-backed securities 具资产保证的证券
+ ^{;o0kcx assets accretion 资产增值
41>Bm*if assets and liabilities 资产与负债
:Qh5ZO&G0 assets betterment statement 资产递增表；资产改进表
NDglse assets lending 实物放款；有抵押贷款
CsS0(n(x assets of the company passing on the death 死者去世时转移的公司资产
y4$UPLm assets pledged as security for liabilities 用作负债抵押的资产
_tS<\zy@y assets portfolio 资产投资组合
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a r0 assets price 资产价格
, d ?4"8_ assets quality 资产质素
%4Ylq|d assets realization 资产变现
@Ytsb!! assets refinancing arrangement 资产再集资安排
k ~lj:7g~ assets securitization 资产证券化
<~!7? ak assets situated outside Hong Kong 在香港以外地方的资产
Pk T&zSQA assets stripping 削减资产；拆卖资产
W%hdS<b assets value 资产值
RX4O1Z0 assignee 承让人
b{)9 ?%_ assignment 转让；转让书；转让契
#dE #w#=r assignment of interest 权益转让
J\b,rOI f assignment of letters patent and trade mark 专利证书及商标转让
\/$T 3f`x assignment of property 物业转让；物业转让书
P.$U6cq assignment right 转让权
#! u P >/ assignor 转让人
?q1&(g]qO associate 有联系的人；有关连人士；相联者；合伙人；联系人
3Zs|arde2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ca*USM associate member 附属会员
ndT:,"s associated body corporate 相联法人团体
L.$9ernVY associated company 相联公司；联属公司
M.zS + associated corporation 相联法团
;'!U/N;- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
SE)_5|k* 公认会计师公会〔英国〕
=H.l/'/Z Association of Futures Exchange Brokers 香港期货经纪协会
{ cnya* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
38b%km# association of underwriters 承保人组织
H@bra~k- assumption of control 接管
Bs = V-0 assurance 担保；保险；转易；转易书
J4 .C"v0a assurance of interest 权益的转易
[Tby+ p C at 19XX price 按一九ＸＸ年价格计算
h`Vb#5 ik at a discount 按赔价计算；按贴水价格计算；打折扣
GeWB "(t at a premium 按溢价计算；按升水价格计算
E)3B)(@&P at call 通知付款；按通知
[bUM x at constant market price 按固定市价计算
}] >[FW at constant price 按固定价格计算
+2O('}t at cost 按成本计算
m <IPi < at current market price 按当时市价计算；按现时市价计算
e] !Vxn3 at current price 按当时价格计算；按现时价格计算
%h=)>5-T at factor cost 按要素成本计算；按生产要素成本计算
kX zm at money-of-the-day price 按付款当日价格计算
kV!0cLH!hH at or better 按指定或较佳价位〔买卖指令〕
J?)vsnD.H at par 按面值计算；平价
HAEgR at sight 见票即付
$"0 t 1 at the close 按收市盘
Q~G+YjM3 at the opening 按开市盘
xyj)W attestation 见证；见证条款
4*&x% ~* at-the-money option 平价期权
yZ~<!
5.P attorney 受权人；受托代表人
eJ + ;!0 attornment 新拥有人承认书
L~x3}o$-o attributable profit 可归属利润
D-9zg\\'` attributable share value 可归属股份价值
? aEBS Auckland Stock Exchange 奥克兰证券交易所
'Y(#Yxc auction 拍卖
~:b bV6YO auctioneer 拍卖商
D QP#h5O audit 审计；核数
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&^BPzg Audit Commission 审计署
t1b$,jHmKl Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
YN ?@ S 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〕
L!V`Sb audit review 帐目审查
h?j;*|o- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
A^q= :ofQ audited account 审计帐目；经审计的帐目
BF<7.<, audited annual account 经审计的周年帐目
{S%)GvrT audited balance sheet 经审计的资产负债表
+ L;[-]E8 auditor 核数师；核数主任；审计师
D%(9ot{!e auditor's certificate 核数师证明书；审计师证明书
Dx$74~2e auditor's report 核数师报告；审计师报告
z}.!q{ Q Aussie bond 澳元债券
` )\_ austerity budget 紧缩预算
z@> z.d4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
EJj Tf: Australia All Ordinaries Index 澳洲所有普通股票指数
;38W41d{ Australian Dollar [AUD] 澳元
7Ro7/PT ( Australian Options Market 澳大利亚期权市场
UBOCd [ Australian Securities Commission 澳洲证券事务监察委员会
F x4C]S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pP68jL Australian Stock Exchange 澳大利亚证券交易所
VH4P|w[YF Austrian Schilling [ATS] 奥地利先令
%}%D8-d}G authentication 认证；鉴证
T?!^-PD9* authority to purchase 委托购买证；委购书
ehtiu!Vk authorization 认可；核准；授权；授权书
'G>E jh@t authorization by direction 指示授权
x5v^@_:
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2_vE authorization by warrant 令状授权
BnvUPDT& authorization of unit trust 单位信托的认可
VD/Wl2DK authorized agent 指定代理人
)wP0U{7?v authorized capital 法定资本
}r]WB)_w authorized clerk 出市员
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yF authorized dealer 认可交易商
cE 8vSQ% authorized financial institution 认可财务机构
L$zT`1Hy authorized fund 认可基金
W=5+k0Q authorized fund house 获授权的基金公司；认可基金公司
JmrQDO_( authorized institution 认可机构
"8ILV`[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'[-gK n authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a[\,K 4l authorized insurer 获授权保险人；获认可承保人
S+ymdZ)xZ` authorized investment 特准投资项目
4D"IAI authorized person 获授权人
|}^[f] authorized representative 获授权代表
6R%c+ok 8i authorized share capital 法定股本
EAF<PMb automated quotation system 自动报价系统
I|RN/RVN Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!s.G$ JS< 自动交易系统〔香港期货交易所有限公司〕
jPP aL] automatic adjustment mechanism 自动调整机制
|(}uagfrd automatic adjustment system 自动调整系统
CEc&
G Automatic Clearing House 自动票据交换所
V:6#IL automatic exchange rates accumulation system 自动化汇率累集系统
Tr)a6Cf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(6 u<w#u automatic teller machine [ATM] 自动柜员机
W 0tBF&E" autopay 自动转帐
^c< <I-o| available assets 可用资产
?Ee?Ol?i2 available fiscal reserve 现存财政储备
}E]`ly<Z available profit 可用利润
aBr%"&Z.MG Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
, Ot3N\%yn average 平均；平均数；海损
Ptzha?}OZ average basic salary 平均基本薪金
DG8$zl5 average consumer expenditure 平均消费开支；一般消费开支
$ 8_t.~q average cost 平均成本
*`ehI_v : average cost of land production 增辟土地平均成本
V J){@ average daily turnover 平均每日成交额
n]a r\f average daily wage rate 平均每日工资率
d`StBXG! average expenditure pattern 平均开支模式
AS|gi!OVA average growth rate 平均增长率
P0RM df average net fixed assets 固定资产平均净值
4@5rR~DQq average of relatives 相对价格平均数
$Pzvv`f* average price 平均价格
TMKemci average propensity to consume 平均消费倾向；一般消费倾向
'gUHy1p average propensity to save 平均储蓄倾向；一般储蓄倾向
vnk"0d. average rate 平均率
L45&O
*% average revenue 平均收入；平均收益
YM3oqS D average stock 平均库存；平均存货
s.1(- "DU average yearly rent 平均年租
;s"m*
4N avoidance of double taxation 避免双重课税
u~LisZ&tP avoidance of tax 避税
