A:
"uqa~R{ A share Ａ股；甲类股份
|5$9l#e abatement of tax 减税；减扣免税额
pg*'2AT ABN AMRO Bank N.V. 荷兰银行
#j iQa" above-the-line expenditure 线上项目支出；经常预算支出
tkV:kh< L~ above-the-line receipt 线上项目收入；经常预算收入
HC}D<FX | ABSA Asia Limited 南非联合亚洲有限公司
D@5&xd_@4 absolute change 绝对数值变更
LQN u]2 absolute expenditure 实际开支
m7^a4 absolute guideline figure 绝对准则数字
% NX absolute interest 绝对权益
#qm< 4]9 1 absolute order of discharge 绝对破产解除令
ks
sXi6^ absolute profit margin 绝对利润幅度
U -X absolute value 实值；绝对值
Wky~ hm absolutely vested interest 绝对既得权益
Vg6?a absorbed cost 已吸收成本；已分摊成本
#=Q/<r.~G absorption 吸收；分摊；合并
QH9(l absorption rate 吸收率；摊配率；分摊率
2P@>H_JFF ACB Finance Limited 亚洲商业财务有限公司
FhAuTZk acceptable form of reciprocity 合理的互惠条件
c*MjBAq acceptable rate 适当利率；适当汇率
FbW kT4t| acceptance agreement 承兑协议
_ N9yC\ acceptance for honour 参加承兑
E)H8jBm6w acceptor 承兑人；接受人；受票人
E=sBcb/v acceptor for honour 参加承兑人
VH+^G)^) W accident insurance 意外保险
*Rr,ii Accident Insurance Association of Hong Kong 香港意外保险公会
noh3m i accident insurance scheme 意外保险计划
tNmH*"wR< accident year basis 意外年度基准
B;hc|v{( accommodation 通融；贷款
0%`\ 8 accommodation bill 通融票据；空头票据
f9&D 0x? accommodation party 汇票代发人
Mwp#.du( account balance 帐户余额；帐户结余
+J_A *B account book 帐簿
(.
1<.PZp) account collected in advance 预收款项
.l !:|Fd account current book 往来帐簿
D\N-ye1LE account of after-acquired property 事后取得的财产报告
+*!oZKm. account of defaulter 拖欠帐目
H&3VPag account payable 应付帐款
_Vj O
[hx account payee only [A/C payee only] 只可转帐；存入收款人帐户
:[|`&_D9J account receivable 应收帐款
^?&Jq_oU account receivable report 应收帐款报表
:]=Y1*L\) account statement 结单；帐单；会计财务报表
)|uPCZdLZ account title 帐户名称；会计科目
qJ#?=ITE accountant's report 会计师报告
c<DsCzX Accountant's Report Rules 会计师报告规则
+lO
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IQ accounting and auditing procedure 会计与审计程序；会计与核数程序
\q V5mD]"M Accounting Arrangements 《会计安排》
>xJt&jW- accounting basis 会计基础
{B?%r[nW accounting by Official Receiver 破产管理署署长呈交的帐目
0 6 K8|K Accounting Circular 《会计通告》
4# ;rv$
{ accounting class 会计类别
T!(I\wz;Bo accounting date 记帐日期；会计结算日期
mL18FR N accounting for money 款项核算
7<|1 xOT Accounting Officer 会计主任
A$Es(<'9g accounting period 会计报告期；会计期
V4/P accounting policy 会计政策；会计方针
v?fB:[dG
accounting practice 会计惯例
Y@M=6G accounting principle 会计准则
R EQ2pfk0 accounting record 会计记录
Ml +.\'r accounting report 会计报告
.y+>-[j?B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
MvL%*("4b Accounting Society of China 中国会计学会
m\"M`o
B accounting statement 会计报表
r7JILk accounting system 会计制度；会计系统
7ABHgw~?8r accounting transaction 会计事项；帐务交易
Ud`V"X accounting treatment 会计处理
iDp]l u accounting year 会计年度
E
J q=MP accretion 增值；添加
H6b omp" accrual 应计项目；应累算数目
mK@\6GOMYP accrual basis 应计制；权责发生制
5(u7b accrual basis accounting 应计制会计；权责发生制会计
q6\z]8) accrue 应累算；应计
'[`.&-; accrued benefit 应累算利益
+CX2W(' accrued charges 应计费用
F@"X d9q? accrued cumulative preference share dividend 应累算的累积优先股股息
SO]x^+[ accrued expenses 应累算费用
jWUN~#p! accrued interest payable 应付利息；应计未付利息
u?Iop/b accrued interest receivable 应收利息；应计未收利息
+g7Iu! cA accrued right 累算权益
Q%o accruing profit 应累算的利润
,Xo9gn accumulated fiscal reserve 累积财政储备
zRsT6u accumulated profit 累积利润；滚存溢利
FspI[g UN, accumulated reserve 累积储备
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9? accumulation of surplus income 累积收益盈余
2=(=Wjk. acquired assets 既得资产
[q9TTJ@2 acquisition 收购；购置；取得
g igDrf} acquisition cost 购置成本
>(`|oD`,Y acquisition expenses 购置费用
H P*x?|4 acquisition of 100% interest 收购全部股权
jR }h3! acquisition of control 取得控制权
JEU?@J71O acquisition of fixed assets 购置固定资产
E)#3*Wlu$ acquisition of shell “买壳”
D'|#5>G acquisition price 收购价
vyN =X]p act of God 天灾
AN$}%t" acting partner 执事合伙人
qI:}3b;T active market 买卖活跃的市场；交投畅旺的市场；旺市
>fdS$,`A active partner 积极参与的合伙人
w_/q5]/V-5 active trading 交投活跃
FL(gwfL actual circulation 实际流通
&p=|z2 J actual cost 实际成本
F! c%& Z actual expenditure 实际开支；实际支出
x>&1;g2r actual income 实际入息；实际收入；实际收益
=WJ*$j ( actual market 现货市场
az F"tke actual price 现货价；实际价格
oopTo51,a actual profit 实际利润
Vy-H3BR actual quotation 实盘；实际价位；实际报价
s@^GjA[6+ actual year basis 按实际年度计算
J@(*(oQb actuals 实货
PKwHq<vAsB actuarial investigation 精算调查
PX\}lTJ actuarial principle 精算原则
k,X` }AJ6 actuarial report 精算师报告
3M+hjc. Actuarial Society of Hong Kong 香港精算学会
:pDw g d actuarial valuation 精算师估值
<IK8 Ucp actuary 精算师
DK* 2 d_ ad referendum agreement 暂定协议；有待覆核的协定
[<`xAh_, ad valorem duty 从价税；按值征税
v;?t=}NwF ad valorem duty system 从价税制
YpL{c* M ad valorem fee 从价费
m-*du( ad valorem tariff 从价关税
6LNm>O additional allowance 额外免税额
9);a 0}*5 additional amount for unexpired risk 未过期风险的额外款额
_S2QY7/ additional assessable profit 补加应评税利润
p?0 a"5Q additional assessment 补加评税
Lo7 R^> additional commitment 额外承担
/LPSI^l!m additional commitment vote 额外承担拨款
fVb&=%e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g9GE0DbT` additional dependent parent allowance 供养父母额外免税额
~Jmn?9 3 additional provision 额外拨款
CuT[V?^iD additional stamp duty 附加印花税
UKMrR9[x* additional tax 补加税罚款；补加税款
&R\
.^3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6>Lr adjudged bankrupt 被裁定破产
c}g^wLa adjudicated bankrupt 裁定破产人
q,0o:nI adjudication fee 裁定费；评定印花税额手续费；评估契据费
N''9Bt+: adjudication of bankruptcy 裁定破产；宣告破产
-;Cl0O% adjudication of insolvency 裁定无力偿还债务
e|"`W`"- adjusted actual 经调整的实数；调整后的实数
Gob1V adjusted current assets 经调整的流动资产；调整后的流动资产
a mlE5GK; adjusted figure 经调整的数字；调整后的数额
WASs'Gx adjusted liabilities 经调整的负债；调整后的负债
+)L
'qbCSM adjusted loss 经调整的亏损；调整后的亏损
S[X bb=n adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
S-.!BQ@RMZ adjusted profit 经调整的利润；调整后的利润
HQQc<7c ", adjusted surplus 经调整的盈余额；调整后的盈余额
j9x}D;? n adjusted value 经调整的价值；调整后的价值
5c3 )p^ ]g adjustment 调整；修订；理算〔保险〕
C1r]kF adjustment centre 调剂中心
k2 k/v[60 adjustment lag 调整过程的时间差距；调整时差
*oZBv4Vh adjustment mechanism 调整机制
_d %H;<_ adjustment of loss 亏损调整
L$i&>cF\_> adjustment process 调整过程；调整程序
n CGLuZn adjustment range 调整幅度
4S Y]Q[ administered exchange rate 受管制汇率
,K3)f.ArYc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
G/N'8 Q) administration expenses 行政费用
i7cMe 8 administration fee 手续费；行政费
RUYw D tC administration in bankruptcy 破产管理
.OX.z~":y administration order 遗产管理令
\Ao M'+ administrator 管理人；遗产管理人
iNd 8M V administrator of the estate 遗产管理人
!OPa
`kSh admission of debt 债项承认书
]{.rx), admission of proof 接纳债权证明
TP'EdzAT advance 放贷款项；垫付款项；预支款项；预付款项
% 89f<F\V advance account 暂支帐目；预付款帐户
;}=v|Dr&I. advance compensation 预付补偿金
A4Q8^^byY advance from shareholder 股东垫款
3x p% o5K advance pending reimbursement 预支以待日后付还
1ncY"S/V O advanced economy 先进经济体系
% ]r@vjeyd advancement 预付；预付财产
6$ 9n_A S advances warrant 垫款令
oizD:| advancing 贷出
)/Ee#)z* adverse balance 逆差
iW.8+? Xq& adverse exchange 逆汇
e@NS=U` < advertisement addressed to shareholders 在报章刊登的致股东通告
ZK{VQ ~ advice for collection 托收通知书
;W'y^jp]" advice of drawing 提款通知书；汇票通知书
B~jl1g| advice of payment 付款通知
l?pZdAE Advisory Committee [Securities and Futures Commission]
,DXN q`24 谘询委员会〔证券及期货事务监察委员会〕
cqRIi~` Advisory Committee on Diversification 经济多元化谘询委员会
&N[~ +" affidavit 誓章；遗产申报誓章
~y$B #. l affidavit of no receipt 述明无收款的誓章
%RdCSQ9~ affiliate 联号；联营公司；附属公司
O292 JA affiliated company 附属公司；联号；联营公司
V78QV3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
O}F p\" affordability 负担能力
#RbPNVs African Development Bank [AfDB] 非洲开发银行
'7u#uL,pa1 after-acquired property 事后取得的财产
[ -{L@ after-hours dealing 市后交易
4g$mz :vo after-tax profit 税后盈利；税后利润；税后溢利
h=EJN z>U agency agreement 代理协议
aq oT agency expenses 代理机构的开支
`5=0f}E agency fee 代理费
e~i
?E Agency Law 《代理法》
7K
{/2k agent 代理人；承销人
t
/EB
y"N# agent of company 公司代理人
_F;(#D agent's fee 代理人费；经纪费
FC.y%P, aggregate 总计；总数；总体数字
>e>Q'g{ aggregate amount 总款额；总额
/V$ [M aggregate assets and liabilities 总体资产与负债
US t Z3A' aggregate at constant price 按固定价格计算的总体数字
^ :6v-
Yx aggregate demand 总需求
Yvs9)g aggregate gross position 总持仓量
{y`afu iB aggregate limit 总限额
a 4 O aggregate of salaries tax 合计薪俸税
eH(8T aggregate performance 总体表现；总体业绩
C-@@`EP aggregate supply 总体供应
.NiPaUzc< aggregate surplus 总盈余
#J\
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++5W_Ooep aggregate value 总值；合计价值
)o
SFHf aggregated basis 合计基准
=V/$&96Q aggregated net chargeable income 合计应课税入息实额
: \:jIP aggregation 合并计算；合计；总和
}ytc oIuLf aggregation of incomes of husband and wife 夫妇入息合并计算
m!$"-nh9 aggregation of property 财产的总和
]9l=geZd%; agio 差价；贴水
HulN84 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》
Hhx<k{B@7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,fT5I6l 《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》
,xn+T)2I Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
iRPt0?$ 《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》
Q|"{<2"]U0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l J62[2=V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'2 WYbcU agreement for a settlement 授产协议
D""d-oI [ agreement for assignment 转让协议
U*(m'Ea agreement for sale 售卖协议；买卖协议
,}=x8Xxr agreement for sale and purchase 买卖协议
@Vr?)_ 0 agreement for the payment of interest 支付利息协议
BBnj}XP*4 agreement for the repayment of money 还款协议
/IxMRi= agreement of reinsurance 再保险协议
"qu% $L Agricultural Bank of China 中国农业银行
: N> 5{ air passenger departure tax 飞机乘客离境税
:05>~bn>pC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I'`Q_5s5 airport tax 机场税
d-#MRl$rtK alcohol duty 酒精税
s4@AK48 alienation 让与；让渡；转让
cW/RH.N alimony 生活费；赡养费
7 1z$a All Ordinaries Index [AOI] 所有普通股指数
zEl@jK,{$ all risks 全险；综合险
"c\ZUx_i6 All Sales Record for Stock Market 《股票市场成交报告》
!BIq>pO%Ui Allied Capital Resources Limited 新联财务有限公司
F7E # x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
so9h6K{qcp allocation letter 拨款信件
W&;X+XA_W allocation of fund 分配款项；预留款项
MV-fDq A( allocation of profit 利润分配；溢利分配
5$`i)}:s allocation warrant 拨款令
#6 e allotment 分配；配股
|4\.",Bg allotment notice 股份配售通知；配股通知
G;Q)A$- allotment of shares 股份分配
=4RnXZ[P0 allowable 可获宽免；免税的
I%h9V( [ allowable business loss 可扣除的营业亏损
HH&`f3 allowable expenses 可扣税的支出
G)?VC^Q allowance 免税额；津贴；备抵；准备金
` 9(TqcE allowance for debts 债项的免税额
+w?RW^ :Q= allowance for depreciation by wear and tear 耗损折旧免税额
9F(<n allowance for funeral expenses 殡殓费的免税额
VuN=
JX allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yxf|Njo0 allowance for repairs and outgoings 修葺及支出方面的免税额
^ *C8BzcH allowance to debtor 给债务人的津贴
J)6RXt*! alteration of capital 资本更改
5%rD7/7N alternate trustee 候补受托人
Eyxw.,rB/ amalgamation 合并
a<k x 95 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
. 8<bz4 ambit of charges 征税范围；收费范围
V44IA[ amended valuation 经修订的估值
w6F4o;<PR American Commodities Exchange 美国商品交易所
q=M!YWz American Express Bank Limited 美国运通银行
1 xm8w$% American Stock Exchange 美国证券交易所
jQFAlO(E': amortization 摊销
+?),BRCce amount due from banks 存放银行同业的款项
DB We>Ef( amount due from banks abroad 存放海外银行同业的款项
? DWF7{1 amount due from holding companies 控股公司欠款
;[R{oW
Nw amount due from local banks 存放本港银行同业的款项
k#_B^J&d amount due to banks 银行同业的存款
)(oRJu )y amount due to banks abroad 海外银行同业的存款
u}W R1u [ amount due to holding companies 控股公司存款
4yV}4 f$q amount due to local banks 本港银行同业的存款
: P>Wd3m amount due to outport banks 外埠银行同业的存款
f]tc$`vb amount for note issue 发行纸币的款额
qt=gz6! amount of bond 担保契据的款额
| 2,u!{ amount of consideration 代价款额
G'^Qi}o amount of contribution 供款数额
^w5`YI4 < amount of indebtedness 负债款额
x=pq-&9>B amount of principal of the loan 贷款本金额
6Z] * ce<r amount of rates chargeable 应征差饷数额
B<S uNbR amount of share capital 股本额
)[|`-M ~u amount of sums assured 承保款额
Smzy EMT amount of variation 变动幅度
g)u
~GA*= amount of vote 拨款数额
iq)4/3"6 amount payable 应付款额
y/Fv4 <X amount receivable 应收款额
oyZ}JTl( Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<5?.s<
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FX`SaY>D ancillary risk 附属风险
byR|L:L annual account 周年帐目；周年帐目报表；年度决算；年结
4eMNKIsvY$ annual accounting date 年结日期
9+)5 #!0 annual allowance 每年免税额；年积金；年度津贴；年津
&> tmzlww annual balance 年度余额
8
;y N annual disposable income 每年可动用收入
/~ yk annual estimates 周年预算
v@_b"w_TY annual fee 年费
p&/}0eL y annual general meeting 周年大会
R#eY@N}\ annual growth rate 年增率；每年增长率
7%)
F] annual long-term supplement 长期个案每年补助金
ZW{pO:- annual pensionable emolument 可供计算退休金的年薪
^ a#Vp annual report 年报
_5 Zhv-7 Annual Report on the Consumer Price Index 《消费物价指数年报》
p}$VBl$' annual return 周年报表；周年申报表；每年报税表格
BUqe~E|I Annual Return Rules 《周年报表规则》
~ mP#V annual review of consumer prices 每年消费物价回顾
W-ErzX annual roll-forward basis 逐年延展方式
5(R ./
annual salary 年薪
1K.i>]}> annual statement 年度报表；年度决算表
N2[EdOJT_ 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
w#_/CU L annuitant 年金受益人
~1jSz- s annuity 年金
<)ozbv Xk annuity contract 年金合约
3=@94i annuity on human life 人寿年金
Hy`Ee7 > antecedent debt 先前的债项
u;R < ante-dated cheque 倒填日期支票
0l=g$G
\% anticipated expenditure 预期开支
p0U4#dD 6 anticipated net profit 预期纯利
^vPM\qP#g anticipated revenue 预期收入
9(g?{ 6v| anti-inflation measure 反通货膨胀措施
&i179Qg! anti-inflationary stance 反通货膨胀立场
x s y5" apparent deficit 表面赤字
FvQ>Y')R7Z apparent financial solvency 表面偿债能力
#!(OTe L apparent partner 表面合伙人
6}zargu(; application for personal assessment 个人入息课税申请书
c193Or'6Y application of fund 资金应用
OBp <A+a application to release as liquidator and to destruct the books of accounts and documents
BO)K=gl;8 申请免除清盘人职务及毁灭帐簿与文件
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appointed actuary 委任精算师
$a|C/s+}7> appointed auditor 委任核数师；委任审计师
LxaR1E(Cc' appointed trustee 委任的受托人
CBz$N) f appointer 委任人
*Y8nea^$ apportioned pro rata 按比例分摊
T|RW- i3 apportionment 分配；分摊
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4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\6~(# y apportionment formula 分摊方程式
I/:M~ b apportionment of estate duty 遗产税的分摊
rvrv[^a( appraisal 估价；评估
w 64 /$ appreciable growth 可观增长
Y TP6m9hA+ appreciable impact 显着影响
8L] em&871 appreciable increase 可观增长
>Z@^R7_W appreciation 增值；升值
i7]\}w| appreciation against other currencies 相对其他货币升值
,)-7f| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I,J*\)-%J appreciation tax 增值税
d;1%Ei3K appropriation 拨款；拨用；拨付
z2p @d1 appropriation account 拨款帐目
yzJ
VU0s Appropriation Bill 拨款法案
\1x<bx/1 appropriation-in-aid system 补助拨款办法
M_ asf7|v approved assets 核准资产
}j9V0`Q approved basket stock 认可一篮子证券
d/oxRzk'L approved budget 核准预算
,ND}T#yTR approved charitable donation 认可慈善捐款
!;EG<ji,gj approved charitable institution 认可慈善机构
zQvp <IUq approved currency 核准货币；认可货币
CJ 0{>? approved estimates 核准预算
5R"My^G approved estimates of expenditure 核准开支预算
2w6 y approved overseas insurer 核准海外保险人
~Iw7Xq E2 approved overseas trust company 核准海外信托公司
Qxb5Y)/jn approved pooled investment fund 核准汇集投资基金
X;`Xk Ojk approved provident fund scheme 认可公积金计划
t<~$?tuZ approved provision 核准拨款
>HMuh) approved redeemable share 核准可赎回股份
,FWC|uM" approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
t*X
k'(v approved subordinated loan 核准附属贷款
Xi vzhI4 arbitrage 套戥；套汇；套利
R E~:+.eB arbitrageur 套戥者；套汇者
t0t" =(d arbitrary amount 临时款项
Y v 22,|: arrangement 措施；安排；协定
&)Y26*(` arrears 欠款
ZmM/ YPy arrears of pay 欠付薪酬
5`] ;[M9 arrears of revenue 逾期未收税款；逾期未收的帐项
E 2J.t`H articles of association 组织章程；组织细则；组织章程细则
}?^V9K- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]7 W ! ascertainment of profit 确定利润
W6cA@DN$# "Asia Clear" “亚洲结算系统”
aLzRbRv Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8& T6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L<8:1/d\ Asian Development Fund [ADF] 亚洲发展基金
Td~CnCor Asian dollar bond 亚洲美元债券
9& (d2 Asian dollar market 亚洲美元市场
H$GJpXIb Asian dollar rate 亚洲美元利率
%-u R a\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9cV;W \ Tw Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W !.F\H,( asked price 沽盘；喊价；索价；卖方报价
v 8=7 assessable income 应评税入息
,D#ssxV assessable loss 应评税亏损
I I(7U3 assessable profit 应评税利润
Buazm3q8H assessable value 应评税值
ca~n fo assessed profit 估定利润
@nIoYT=' assessed value 经评估价值
}\+7*| assessment 评税；评定；估价；评税单
q0* e1QL assessment number 评税编号；估价编号
M A9Oi(L)K assessment of additional tax 补加税评税
!8'mIXZ$ assessment of performance 业绩评估；实绩评价
B[2 qI7D$ Assessor 评税主任
q o,uOi asset price bubbles 资产价格泡沫
eRV 4XB : asset-backed securities 具资产保证的证券
cPQUR^!5 assets accretion 资产增值
0A$x'pU) assets and liabilities 资产与负债
k.UQ T ^. assets betterment statement 资产递增表；资产改进表
@JFfyQ {- assets lending 实物放款；有抵押贷款
-44{b<:D assets of the company passing on the death 死者去世时转移的公司资产
!cblmF;0 assets pledged as security for liabilities 用作负债抵押的资产
z T _ assets portfolio 资产投资组合
BT[jD}? assets price 资产价格
2|2'? assets quality 资产质素
kY e3A &J assets realization 资产变现
(- ]A1WQ? assets refinancing arrangement 资产再集资安排
iIZDtZFF assets securitization 资产证券化
bo>4 :i assets situated outside Hong Kong 在香港以外地方的资产
`| 9NxF+ assets stripping 削减资产；拆卖资产
ji 'NR assets value 资产值
$_bhZnYp7 assignee 承让人
/da5 " assignment 转让；转让书；转让契
?f}lYQzM assignment of interest 权益转让
POZ5W)F( assignment of letters patent and trade mark 专利证书及商标转让
7r,s+u. assignment of property 物业转让；物业转让书
}r%S i assignment right 转让权
vR;?~^{*s assignor 转让人
xV]eEOiLM associate 有联系的人；有关连人士；相联者；合伙人；联系人
55aJ =T Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZjCT * qx associate member 附属会员
4.>rd6BAN- associated body corporate 相联法人团体
I.V?O} associated company 相联公司；联属公司
?<_yW# x6 associated corporation 相联法团
A:{PPjs%LA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P;B<R" 公认会计师公会〔英国〕
J`uO~W" Association of Futures Exchange Brokers 香港期货经纪协会
sR(or =ub~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
m6'VMW association of underwriters 承保人组织
km%c0: assumption of control 接管
'*`25BiQ assurance 担保；保险；转易；转易书
w]<a$C8*y: assurance of interest 权益的转易
OHEl.p]| at 19XX price 按一九ＸＸ年价格计算
pi/Jto 25z at a discount 按赔价计算；按贴水价格计算；打折扣
6p;G~,bd~ at a premium 按溢价计算；按升水价格计算
dCbRlW at call 通知付款；按通知
S! \4,6 at constant market price 按固定市价计算
$ NNd4d* at constant price 按固定价格计算
-> $]`h" at cost 按成本计算
}(*eR F' at current market price 按当时市价计算；按现时市价计算
gd#j{yI/Xf at current price 按当时价格计算；按现时价格计算
dp&8 :jy at factor cost 按要素成本计算；按生产要素成本计算
"'# 18&N at money-of-the-day price 按付款当日价格计算
H]^hEQ3DT at or better 按指定或较佳价位〔买卖指令〕
w+,Kpb<x[0 at par 按面值计算；平价
,RP"m#l!\ at sight 见票即付
G&eRhif at the close 按收市盘
LIm{Y`XU at the opening 按开市盘
<FaF 67[Q attestation 见证；见证条款
B~\mr{|u at-the-money option 平价期权
](^$5 Am attorney 受权人；受托代表人
H %` $@U> attornment 新拥有人承认书
1R}rL#h;= attributable profit 可归属利润
{>x6SVF attributable share value 可归属股份价值
he/WqCZ g Auckland Stock Exchange 奥克兰证券交易所
!xqy6 %p auction 拍卖
NVt612/'7y auctioneer 拍卖商
9FGe (t < audit 审计；核数
*wv d[q h Audit Commission 审计署
*9XKkR<r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
MKl`9 Y3Ge 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
CtEpS<*c audit review 帐目审查
TnuNoMD. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!+<OED=qe audited account 审计帐目；经审计的帐目
Z}b 25) audited annual account 经审计的周年帐目
E:_m6
m audited balance sheet 经审计的资产负债表
D'F j"&LK auditor 核数师；核数主任；审计师
qdss(LZ auditor's certificate 核数师证明书；审计师证明书
O)2==_f\ auditor's report 核数师报告；审计师报告
?2RDd|# Aussie bond 澳元债券
G}| !J dr austerity budget 紧缩预算
As5*)o"& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"UNWbsn6Qr Australia All Ordinaries Index 澳洲所有普通股票指数
C[4{\3\Va Australian Dollar [AUD] 澳元
SC Qr/Q Australian Options Market 澳大利亚期权市场
[osI Q!u;: Australian Securities Commission 澳洲证券事务监察委员会
X-lB1uq^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e1Ne{zg~ Australian Stock Exchange 澳大利亚证券交易所
rA v)k&l Austrian Schilling [ATS] 奥地利先令
/-{C,+cB authentication 认证；鉴证
FZk=-.Hk authority to purchase 委托购买证；委购书
%ZKP d8 authorization 认可；核准；授权；授权书
'<$!?=" authorization by direction 指示授权
[Yi;k,F: authorization by instruction 指令授权
IasWm/ authorization by warrant 令状授权
Rhfx authorization of unit trust 单位信托的认可
6 h?v/\ authorized agent 指定代理人
)\`.Ru~, authorized capital 法定资本
t9U-c5bR authorized clerk 出市员
M/d6I$~7z authorized dealer 认可交易商
?o>JX.Nl&7 authorized financial institution 认可财务机构
B'AU~#d authorized fund 认可基金
XABB6J ] authorized fund house 获授权的基金公司；认可基金公司
SV?^ i ` authorized institution 认可机构
Y&![2o.Q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
spX*e1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.kl. a wT authorized insurer 获授权保险人；获认可承保人
e >6 NO authorized investment 特准投资项目
E"/r* C+T authorized person 获授权人
dE_d.[! authorized representative 获授权代表
EF8~rKO3 authorized share capital 法定股本
+o ;}* automated quotation system 自动报价系统
oe4r_EkYwW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q EC4!$L^ 自动交易系统〔香港期货交易所有限公司〕
S;I>W&U automatic adjustment mechanism 自动调整机制
-ff@ W m automatic adjustment system 自动调整系统
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(74X Automatic Clearing House 自动票据交换所
"sD[P3 automatic exchange rates accumulation system 自动化汇率累集系统
(#)-IdXXO< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
, E._A(Z automatic teller machine [ATM] 自动柜员机
)<~v ~|re autopay 自动转帐
C"gH>G available assets 可用资产
mw!EDJ;' available fiscal reserve 现存财政储备
;^"#3_7T] available profit 可用利润
SjmWl f, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2[V9`r8* average 平均；平均数；海损
qQ{i2D%)?f average basic salary 平均基本薪金
+YX *.dW average consumer expenditure 平均消费开支；一般消费开支
xY=%+o.?* average cost 平均成本
LQo>wl average cost of land production 增辟土地平均成本
xQ]^wT.Q average daily turnover 平均每日成交额
I'%\
E , average daily wage rate 平均每日工资率
x%`.L6rj average expenditure pattern 平均开支模式
\F; S average growth rate 平均增长率
5bZjW~d average net fixed assets 固定资产平均净值
e,X {.NS average of relatives 相对价格平均数
yu.N> [= average price 平均价格
~%D=\iE average propensity to consume 平均消费倾向；一般消费倾向
Cq ra\ average propensity to save 平均储蓄倾向；一般储蓄倾向
(Qp53g average rate 平均率
(c\i .z average revenue 平均收入；平均收益
&OXWD]5$6 average stock 平均库存；平均存货
G@(ukt`0} average yearly rent 平均年租
!A|ayYBb\ avoidance of double taxation 避免双重课税
%&81xAt avoidance of tax 避税
