A:
V S`Z_Xn A share Ａ股；甲类股份
ScJu_A f abatement of tax 减税；减扣免税额
JDhwN<0R ABN AMRO Bank N.V. 荷兰银行
j|4tiv> above-the-line expenditure 线上项目支出；经常预算支出
|- OHve4A above-the-line receipt 线上项目收入；经常预算收入
Xj ,j0 ABSA Asia Limited 南非联合亚洲有限公司
fM:80bn L+ absolute change 绝对数值变更
PqfVX8/q0 absolute expenditure 实际开支
t)( v4 ^T absolute guideline figure 绝对准则数字
JQT4N[ rEE absolute interest 绝对权益
}x0Z(
` absolute order of discharge 绝对破产解除令
sU%" azc absolute profit margin 绝对利润幅度
eH[y[~r absolute value 实值；绝对值
fsI`DjKi) absolutely vested interest 绝对既得权益
.@K#U52 absorbed cost 已吸收成本；已分摊成本
P"Rk? lL absorption 吸收；分摊；合并
/Ynt<S9" absorption rate 吸收率；摊配率；分摊率
9 z*(8d ACB Finance Limited 亚洲商业财务有限公司
zJ_My&~ acceptable form of reciprocity 合理的互惠条件
=t.F2'<[Z acceptable rate 适当利率；适当汇率
`7_n}8NVC acceptance agreement 承兑协议
sT1j F3 acceptance for honour 参加承兑
"m>};.lj acceptor 承兑人；接受人；受票人
Sf/W9Jw acceptor for honour 参加承兑人
\e0x ,2 accident insurance 意外保险
_IKQ3 6= Accident Insurance Association of Hong Kong 香港意外保险公会
8b~7~VCk accident insurance scheme 意外保险计划
C->[$HcRa accident year basis 意外年度基准
T &*eOr accommodation 通融；贷款
UJwq n"Q^ accommodation bill 通融票据；空头票据
6jtTT%>y accommodation party 汇票代发人
AeQC: account balance 帐户余额；帐户结余
4#@0T"T~M account book 帐簿
?>TbT fmR account collected in advance 预收款项
!Bncx`pl account current book 往来帐簿
n|Ma&qs account of after-acquired property 事后取得的财产报告
g T D%4V account of defaulter 拖欠帐目
=U_ @zDD@V account payable 应付帐款
B>aEH b account payee only [A/C payee only] 只可转帐；存入收款人帐户
!vrnoFVu account receivable 应收帐款
VY{,x;O ` account receivable report 应收帐款报表
nOr"K;C account statement 结单；帐单；会计财务报表
-;S3| account title 帐户名称；会计科目
F]SIT\kBm accountant's report 会计师报告
4^BLSK~( Accountant's Report Rules 会计师报告规则
%Fm`Y .l accounting and auditing procedure 会计与审计程序；会计与核数程序
QvNi8TB Accounting Arrangements 《会计安排》
1Kc{#+a^ accounting basis 会计基础
q8tug= c accounting by Official Receiver 破产管理署署长呈交的帐目
{5.?'vMp Accounting Circular 《会计通告》
!g/_ w accounting class 会计类别
+}Auk|>Dc accounting date 记帐日期；会计结算日期
pfNThMf accounting for money 款项核算
1W7
iip, Accounting Officer 会计主任
6 (sfpK' accounting period 会计报告期；会计期
ugRV5bUk accounting policy 会计政策；会计方针
KZ
@l/s accounting practice 会计惯例
nu(eLUU accounting principle 会计准则
K1
6s)S' accounting record 会计记录
EK .c+Or, accounting report 会计报告
r 3?5'S` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
; ? j~8 Accounting Society of China 中国会计学会
qG*_w
RF accounting statement 会计报表
`F@f?*s: accounting system 会计制度；会计系统
yT 2vO_rH accounting transaction 会计事项；帐务交易
"rf\' 9= accounting treatment 会计处理
GMy oSe%1/ accounting year 会计年度
{AtfK>D accretion 增值；添加
s u%Z{f)# accrual 应计项目；应累算数目
B=^2g}mgK accrual basis 应计制；权责发生制
H8x:D3C0 accrual basis accounting 应计制会计；权责发生制会计
1 =- X<M75 accrue 应累算；应计
ap{{(y&R accrued benefit 应累算利益
tT E3H_ accrued charges 应计费用
wfW S-pQ accrued cumulative preference share dividend 应累算的累积优先股股息
vLD:(qTi accrued expenses 应累算费用
>02i8:Tp5K accrued interest payable 应付利息；应计未付利息
t2m ^ accrued interest receivable 应收利息；应计未收利息
e4 ?<GT accrued right 累算权益
n9w j[t1/ accruing profit 应累算的利润
F BE @pd accumulated fiscal reserve 累积财政储备
B0NN>)h accumulated profit 累积利润；滚存溢利
dUUPhk0 accumulated reserve 累积储备
|)*m [_1 accumulation of surplus income 累积收益盈余
YD dLDE acquired assets 既得资产
JO]`LF] acquisition 收购；购置；取得
:v''"+\ acquisition cost 购置成本
,!8*g[^O acquisition expenses 购置费用
4bFv"b acquisition of 100% interest 收购全部股权
EPR(i#xU acquisition of control 取得控制权
Qdh"X^^ acquisition of fixed assets 购置固定资产
GF 9ZL acquisition of shell “买壳”
moZ)|y acquisition price 收购价
aJ% e'F[ act of God 天灾
R,f MZHAG acting partner 执事合伙人
lu<Np9/5< active market 买卖活跃的市场；交投畅旺的市场；旺市
oR4fK
td active partner 积极参与的合伙人
iRkOH]+K active trading 交投活跃
0<6r U actual circulation 实际流通
.[]{
Q actual cost 实际成本
~ mHXz actual expenditure 实际开支；实际支出
5mDVFb 3a actual income 实际入息；实际收入；实际收益
;e`D#khB actual market 现货市场
VuP#b'g=|] actual price 现货价；实际价格
}D8 ~^ actual profit 实际利润
q\-x g*' actual quotation 实盘；实际价位；实际报价
WX+< 4j actual year basis 按实际年度计算
FA<Z37: actuals 实货
Z 5{ *? 2 actuarial investigation 精算调查
|F8;+nAVF# actuarial principle 精算原则
1"*Nb5s actuarial report 精算师报告
U1OLI]P Actuarial Society of Hong Kong 香港精算学会
O1l4gduN|i actuarial valuation 精算师估值
Q';\tGy actuary 精算师
5EVB27k ad referendum agreement 暂定协议；有待覆核的协定
}39M_4a& ad valorem duty 从价税；按值征税
(e>RNn\ ad valorem duty system 从价税制
P6.) P|n7= ad valorem fee 从价费
1e+h9|hGYw ad valorem tariff 从价关税
0 Ax>gj-` additional allowance 额外免税额
Hz8Jgp additional amount for unexpired risk 未过期风险的额外款额
rjhs ? additional assessable profit 补加应评税利润
'Y,+D`&i) additional assessment 补加评税
)< X=z additional commitment 额外承担
PxdJOtI" additional commitment vote 额外承担拨款
ft*G*.0kO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
> ' BU* additional dependent parent allowance 供养父母额外免税额
sPZV>Q:zY additional provision 额外拨款
IIYX|;1}X additional stamp duty 附加印花税
nvm1.}=Cnd additional tax 补加税罚款；补加税款
ZlwcwoPib Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
vr8J*36{ adjudged bankrupt 被裁定破产
YA1{ -7'Q adjudicated bankrupt 裁定破产人
]JhDRJ\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
7%~VOB adjudication of bankruptcy 裁定破产；宣告破产
Sm~? zU[k/ adjudication of insolvency 裁定无力偿还债务
WVBE>TB adjusted actual 经调整的实数；调整后的实数
Cf WK6 > adjusted current assets 经调整的流动资产；调整后的流动资产
%-0em!tUV adjusted figure 经调整的数字；调整后的数额
Q_UCF'f;} adjusted liabilities 经调整的负债；调整后的负债
[:/7OM adjusted loss 经调整的亏损；调整后的亏损
/cn/[O9 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
b[QCM/ adjusted profit 经调整的利润；调整后的利润
u0(hVK`": adjusted surplus 经调整的盈余额；调整后的盈余额
Q>#)LHX adjusted value 经调整的价值；调整后的价值
Yg]FF`{p= adjustment 调整；修订；理算〔保险〕
;$k ?&nhY adjustment centre 调剂中心
[57V 8% adjustment lag 调整过程的时间差距；调整时差
}(f,~?CP] adjustment mechanism 调整机制
$u0+29T2O adjustment of loss 亏损调整
1.u gXD adjustment process 调整过程；调整程序
FW6E)df adjustment range 调整幅度
f%(e,KgW= administered exchange rate 受管制汇率
\?p9qR;"4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
oe RYyJ administration expenses 行政费用
b ?= administration fee 手续费；行政费
gFH;bZU administration in bankruptcy 破产管理
V2<k0@y administration order 遗产管理令
_bvtJZ3i administrator 管理人；遗产管理人
SIyS.!k> administrator of the estate 遗产管理人
HY%6eUhj admission of debt 债项承认书
l{%Op\ admission of proof 接纳债权证明
$6]x,Ct advance 放贷款项；垫付款项；预支款项；预付款项
m+G0<E% advance account 暂支帐目；预付款帐户
9\W 5 advance compensation 预付补偿金
~-o^eI4_ advance from shareholder 股东垫款
s OrY^cY; advance pending reimbursement 预支以待日后付还
XEe +&VQmY advanced economy 先进经济体系
k(w9vt0? advancement 预付；预付财产
RvgAI`T7$ advances warrant 垫款令
= *U%j advancing 贷出
`G:qtHn"Q< adverse balance 逆差
?_<UOb* adverse exchange 逆汇
X/?h!Y} advertisement addressed to shareholders 在报章刊登的致股东通告
rE'
%MiIK advice for collection 托收通知书
6:7:NI l: advice of drawing 提款通知书；汇票通知书
h&^/, G advice of payment 付款通知
)H=[NB6J8 Advisory Committee [Securities and Futures Commission]
'f$?/5@@ 谘询委员会〔证券及期货事务监察委员会〕
[W7\c;Do Advisory Committee on Diversification 经济多元化谘询委员会
h<z/LL8| affidavit 誓章；遗产申报誓章
*+1"S ]YF affidavit of no receipt 述明无收款的誓章
u9y-zhj_$ affiliate 联号；联营公司；附属公司
SE7 (+r affiliated company 附属公司；联号；联营公司
t]YLt , affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q Kuc2 1 affordability 负担能力
O (WMTa'% African Development Bank [AfDB] 非洲开发银行
=kZwB*7 after-acquired property 事后取得的财产
HS | g
after-hours dealing 市后交易
P\G C8KV] after-tax profit 税后盈利；税后利润；税后溢利
q;He:vX agency agreement 代理协议
i}&mz~ agency expenses 代理机构的开支
P.2.Ge| agency fee 代理费
B39PD J]hu Agency Law 《代理法》
L -oPb) agent 代理人；承销人
|^&2zyUj/ agent of company 公司代理人
XP
Iu]F agent's fee 代理人费；经纪费
}E\+e!'!2 aggregate 总计；总数；总体数字
.L 5T4) aggregate amount 总款额；总额
2H32wpY
,l aggregate assets and liabilities 总体资产与负债
9FR1Bruf aggregate at constant price 按固定价格计算的总体数字
]Rys=. ! aggregate demand 总需求
dA!f v`,6- aggregate gross position 总持仓量
', xs Ugk aggregate limit 总限额
}od7YL aggregate of salaries tax 合计薪俸税
Z ysUz aggregate performance 总体表现；总体业绩
]ge^J3az$u aggregate supply 总体供应
:_[cT,3 aggregate surplus 总盈余
'| Q*~Lh aggregate total 整体总额
H9a3 rA> aggregate value 总值；合计价值
WFc[F`b aggregated basis 合计基准
' \vmfp = aggregated net chargeable income 合计应课税入息实额
k-Hfip[ro aggregation 合并计算；合计；总和
9p0HFri[ aggregation of incomes of husband and wife 夫妇入息合并计算
bD^ob.c.A aggregation of property 财产的总和
K=^_Ndz agio 差价；贴水
AK\g -]8
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_ZE$\5>- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E9+O \"e9 《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》
~.y4
,- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ph!NY i, 《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》
CIs1* :Q9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t2%bHIG} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Nv$gKC6 ,G agreement for a settlement 授产协议
0:(dl@I)@ agreement for assignment 转让协议
a(t <eN>b! agreement for sale 售卖协议；买卖协议
sOtNd({ agreement for sale and purchase 买卖协议
6W#F Ss~ agreement for the payment of interest 支付利息协议
tFP;CW!E agreement for the repayment of money 还款协议
|$*9j" "u agreement of reinsurance 再保险协议
6"c!tJc7j Agricultural Bank of China 中国农业银行
M97p.; ; air passenger departure tax 飞机乘客离境税
,Z\,IRn Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\?]HqPibx airport tax 机场税
*V <2\- alcohol duty 酒精税
6'lT`E| alienation 让与；让渡；转让
[q|Q]O 0 alimony 生活费；赡养费
#mF Al|O All Ordinaries Index [AOI] 所有普通股指数
VDI S`E all risks 全险；综合险
>IydXmTy All Sales Record for Stock Market 《股票市场成交报告》
Spw=+z<<Ub Allied Capital Resources Limited 新联财务有限公司
P`Wf'C^h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/r 2.j3:l allocation letter 拨款信件
U~`^Y8UF allocation of fund 分配款项；预留款项
w5JC 2 allocation of profit 利润分配；溢利分配
gJcL{ ] allocation warrant 拨款令
O5n] 4)< allotment 分配；配股
BE@H~<E J allotment notice 股份配售通知；配股通知
RB ojT allotment of shares 股份分配
vBQ?S2f allowable 可获宽免；免税的
yDBgSO {d allowable business loss 可扣除的营业亏损
u2Z^iY allowable expenses 可扣税的支出
:s5<AT Q allowance 免税额；津贴；备抵；准备金
/ P:W Q* allowance for debts 债项的免税额
Ku\#Wj|YrP allowance for depreciation by wear and tear 耗损折旧免税额
J+*Y)k allowance for funeral expenses 殡殓费的免税额
^*~u4app allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_EBDv0s allowance for repairs and outgoings 修葺及支出方面的免税额
lkJ#$Ik& allowance to debtor 给债务人的津贴
Vy"^]5 alteration of capital 资本更改
!(AFT! alternate trustee 候补受托人
Mv wJ(3 amalgamation 合并
K O HH74}_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s 17gi,"X ambit of charges 征税范围；收费范围
K`Zb;R
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YVV $g-D} American Commodities Exchange 美国商品交易所
NGD2 z. American Express Bank Limited 美国运通银行
5oy MR_yl American Stock Exchange 美国证券交易所
xI),0 db amortization 摊销
&7nfTc amount due from banks 存放银行同业的款项
/
{ bK*A! amount due from banks abroad 存放海外银行同业的款项
Z8_gI[Zn amount due from holding companies 控股公司欠款
ee?M o` amount due from local banks 存放本港银行同业的款项
rn r8t] amount due to banks 银行同业的存款
T k=3"y+u[ amount due to banks abroad 海外银行同业的存款
FQ ^^6Rl amount due to holding companies 控股公司存款
iSW73P;) amount due to local banks 本港银行同业的存款
~(E 8~)f ) amount due to outport banks 外埠银行同业的存款
f9bz:_;W_ amount for note issue 发行纸币的款额
S#z8H+' amount of bond 担保契据的款额
2gI_*fG1 amount of consideration 代价款额
C+IE<=%F amount of contribution 供款数额
cr;`0 amount of indebtedness 负债款额
:iC\#i]6 amount of principal of the loan 贷款本金额
VNot4 62L amount of rates chargeable 应征差饷数额
1:Gd{z amount of share capital 股本额
5"]2@@b4 amount of sums assured 承保款额
c|a|z}(/J amount of variation 变动幅度
`lOoT amount of vote 拨款数额
Xr;noV-X amount payable 应付款额
W3j|% amount receivable 应收款额
l[0P*(I, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6spk* 8e analysis 分析
u(a&x|WY ancillary risk 附属风险
6?x{-Zj ^? annual account 周年帐目；周年帐目报表；年度决算；年结
;5 _S annual accounting date 年结日期
< tq9 annual allowance 每年免税额；年积金；年度津贴；年津
ty=?SZF annual balance 年度余额
2g5 45 r. annual disposable income 每年可动用收入
lfG's'U-z annual estimates 周年预算
Hmd:>_[f annual fee 年费
+W4g:bB1 annual general meeting 周年大会
}&hgedx annual growth rate 年增率；每年增长率
?b$zuJ] annual long-term supplement 长期个案每年补助金
7C
yLSZ annual pensionable emolument 可供计算退休金的年薪
pU'sAD C annual report 年报
^( VB5p
Annual Report on the Consumer Price Index 《消费物价指数年报》
. +?lID annual return 周年报表；周年申报表；每年报税表格
p~co!d.q/} Annual Return Rules 《周年报表规则》
X '4
Yofs annual review of consumer prices 每年消费物价回顾
]V("^.~$+C annual roll-forward basis 逐年延展方式
RN| ..zml annual salary 年薪
VMXXBa& annual statement 年度报表；年度决算表
pa73`Ca] 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
1uQf} annuitant 年金受益人
H)+kN'J annuity 年金
m%\[1|N annuity contract 年金合约
JH;DVPX9z annuity on human life 人寿年金
<\mc|p " antecedent debt 先前的债项
_Q}z 6+_\ ante-dated cheque 倒填日期支票
|O2PcYNu anticipated expenditure 预期开支
}d]8fHG anticipated net profit 预期纯利
M.Ik%nN#K0 anticipated revenue 预期收入
;^i,Q} b/ anti-inflation measure 反通货膨胀措施
RV(z>X M anti-inflationary stance 反通货膨胀立场
m~B=C>r}t apparent deficit 表面赤字
DNe^_v)]| apparent financial solvency 表面偿债能力
$O -, :<HY apparent partner 表面合伙人
O waXG/z~ application for personal assessment 个人入息课税申请书
%%[TM(z application of fund 资金应用
o$ k$ application to release as liquidator and to destruct the books of accounts and documents
o>t T!8rH 申请免除清盘人职务及毁灭帐簿与文件
t1^96@m^ appointed actuary 委任精算师
Xlw=R2`)~ appointed auditor 委任核数师；委任审计师
8[ OiG9b appointed trustee 委任的受托人
2ow\d b appointer 委任人
k~dr;j apportioned pro rata 按比例分摊
4Pdk?vHK; apportionment 分配；分摊
(Mh\!rMg Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[40 YoVlfM apportionment formula 分摊方程式
FCPRg^=<!~ apportionment of estate duty 遗产税的分摊
'b,D;'v appraisal 估价；评估
c y$$} appreciable growth 可观增长
r&DK> H appreciable impact 显着影响
!:e
qPpz appreciable increase 可观增长
\&90$>h appreciation 增值；升值
'wt|buu-H appreciation against other currencies 相对其他货币升值
[9^e
u>)A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
jwox?] f+ appreciation tax 增值税
, &SJ?XAs appropriation 拨款；拨用；拨付
G#v7-&Yl6 appropriation account 拨款帐目
d`/{0 :F Appropriation Bill 拨款法案
9@B+$~:}7 appropriation-in-aid system 补助拨款办法
2[hl^f^%, approved assets 核准资产
OpE+e4~IF approved basket stock 认可一篮子证券
T5; D0tM/ approved budget 核准预算
m`"s$\fah approved charitable donation 认可慈善捐款
K A#-X2U/ approved charitable institution 认可慈善机构
t7 9MBgZ approved currency 核准货币；认可货币
bwFc>{Wo5 approved estimates 核准预算
!U a#smZ approved estimates of expenditure 核准开支预算
GA lO<Mu approved overseas insurer 核准海外保险人
u{,^#I} approved overseas trust company 核准海外信托公司
^S|^1 approved pooled investment fund 核准汇集投资基金
Y."[k&P- approved provident fund scheme 认可公积金计划
ja2]Vb B approved provision 核准拨款
"kC>EtaX approved redeemable share 核准可赎回股份
5
S& >9l approved regional stock 认可地区性证券
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` approved retirement scheme 认可退休金计划
{ Se93o approved subordinated loan 核准附属贷款
u zsN#'7= arbitrage 套戥；套汇；套利
H5 {J2M,f arbitrageur 套戥者；套汇者
wSMg BRV#^ arbitrary amount 临时款项
CHB{P\ WF arrangement 措施；安排；协定
"/" k50% arrears 欠款
='j arrears of pay 欠付薪酬
{xX|5/z arrears of revenue 逾期未收税款；逾期未收的帐项
z-j \S7F articles of association 组织章程；组织细则；组织章程细则
`39U I 7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O.dNhd$ ascertainment of profit 确定利润
x{}m)2[ Y "Asia Clear" “亚洲结算系统”
o<4LL7$A! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.R,8<4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@\R)k(F Asian Development Fund [ADF] 亚洲发展基金
^-_!:7TH] Asian dollar bond 亚洲美元债券
(XH)1 -Z! Asian dollar market 亚洲美元市场
f@mM&e=f Asian dollar rate 亚洲美元利率
{UN z UaE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0^4*[?l9q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D 4wB
&~U asked price 沽盘；喊价；索价；卖方报价
2 H#vA assessable income 应评税入息
/MC\ !,K assessable loss 应评税亏损
tWFJx}H assessable profit 应评税利润
"$&F]0 assessable value 应评税值
q .7CPm+ assessed profit 估定利润
^ytd~iK8 assessed value 经评估价值
$j/F7.S assessment 评税；评定；估价；评税单
: Ej IV]e assessment number 评税编号；估价编号
')+EW"
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#C`!yU6( assessment of performance 业绩评估；实绩评价
n_<]9 Assessor 评税主任
O RoraEK asset price bubbles 资产价格泡沫
5a/)| asset-backed securities 具资产保证的证券
pK`rm"6G assets accretion 资产增值
itU01 assets and liabilities 资产与负债
l
O^h)hrR assets betterment statement 资产递增表；资产改进表
V4 H+m,R assets lending 实物放款；有抵押贷款
@b
zrJ 7$ assets of the company passing on the death 死者去世时转移的公司资产
khfE<< $= assets pledged as security for liabilities 用作负债抵押的资产
or<JjTJ\o_ assets portfolio 资产投资组合
i/L1KiCLx assets price 资产价格
QbWD&8T0O assets quality 资产质素
&,/T< V assets realization 资产变现
@'<|B. f assets refinancing arrangement 资产再集资安排
82vx:*Ip!} assets securitization 资产证券化
UgP5^3F2 assets situated outside Hong Kong 在香港以外地方的资产
[F%\1xh assets stripping 削减资产；拆卖资产
%YXC-E3@O assets value 资产值
w~9gZ&hdp assignee 承让人
Z%Gvf~u assignment 转让；转让书；转让契
cg~FW2Q assignment of interest 权益转让
U
uys G\ assignment of letters patent and trade mark 专利证书及商标转让
;,1i,? assignment of property 物业转让；物业转让书
k|V{jB G"@ assignment right 转让权
-|lnJg4 assignor 转让人
zM!*r ~*k$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Fi#t88+1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7qk61YBL z associate member 附属会员
?9mY #_Of associated body corporate 相联法人团体
~$$V=$& associated company 相联公司；联属公司
-=RXhE_{ associated corporation 相联法团
2g$ Wv :E3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K6X1a7 公认会计师公会〔英国〕
j405G4BVW Association of Futures Exchange Brokers 香港期货经纪协会
vcmS]$} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G\of g association of underwriters 承保人组织
dw-r}Qioe assumption of control 接管
F8/@/B assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
4u&doSXR at 19XX price 按一九ＸＸ年价格计算
4aRYz\yT= at a discount 按赔价计算；按贴水价格计算；打折扣
BhKxI at a premium 按溢价计算；按升水价格计算
TuU.yvkU at call 通知付款；按通知
m^7pbJ\| at constant market price 按固定市价计算
7 mN?;X 33 at constant price 按固定价格计算
)mEF_ & at cost 按成本计算
uzo} ?X# at current market price 按当时市价计算；按现时市价计算
$lqV(s at current price 按当时价格计算；按现时价格计算
QUNsS9 at factor cost 按要素成本计算；按生产要素成本计算
Nl+ 2m4 at money-of-the-day price 按付款当日价格计算
tx@Q/ou`\P at or better 按指定或较佳价位〔买卖指令〕
O ? 4V($ at par 按面值计算；平价
Q,$x6YwE at sight 见票即付
;i]cmy at the close 按收市盘
$Z j. at the opening 按开市盘
EPI*~=Z.U attestation 见证；见证条款
MS b{ve_ at-the-money option 平价期权
=Yfs=+O attorney 受权人；受托代表人
v=4TU \b% attornment 新拥有人承认书
x .q %O1 attributable profit 可归属利润
W% P&o}' attributable share value 可归属股份价值
^Ni)gm{ ?k Auckland Stock Exchange 奥克兰证券交易所
+ $-a:zx`l auction 拍卖
* +IUGR auctioneer 拍卖商
*M*k-Z':.* audit 审计；核数
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vk Audit Commission 审计署
5E @V@kw Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
qg O)@B+ 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〕
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audit review 帐目审查
6f?DW-)jp/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?`vb\K<5H; audited account 审计帐目；经审计的帐目
wFvilF
V audited annual account 经审计的周年帐目
+k>v^sz audited balance sheet 经审计的资产负债表
84{<]y auditor 核数师；核数主任；审计师
SlZu-4J. - auditor's certificate 核数师证明书；审计师证明书
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[D auditor's report 核数师报告；审计师报告
+)|2$$m Aussie bond 澳元债券
{p-%\nO C austerity budget 紧缩预算
KpE#Ye & Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*0U(nCT&m Australia All Ordinaries Index 澳洲所有普通股票指数
U +] ab Australian Dollar [AUD] 澳元
|Mh;k 6 Australian Options Market 澳大利亚期权市场
]X5*e' Australian Securities Commission 澳洲证券事务监察委员会
]-6 G'i? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=nsY[ s< Australian Stock Exchange 澳大利亚证券交易所
\yxr@z1_b Austrian Schilling [ATS] 奥地利先令
%~h'#S2X( authentication 认证；鉴证
HwcGbbX) authority to purchase 委托购买证；委购书
eAqQ~)8^ authorization 认可；核准；授权；授权书
l YhwV\3 authorization by direction 指示授权
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52"/Zr }j authorization by warrant 令状授权
Frml'Vfq7 authorization of unit trust 单位信托的认可
N*x gVj* authorized agent 指定代理人
^;2L` U@5 authorized capital 法定资本
}$o%^ "[ authorized clerk 出市员
'Go'87 +` authorized dealer 认可交易商
R%Z} J R. authorized financial institution 认可财务机构
t.w?OyO authorized fund 认可基金
9\xw}ph authorized fund house 获授权的基金公司；认可基金公司
yG_#>3sD+% authorized institution 认可机构
s:_5p`w> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%ry>p(-pC( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
K'tz_:d| authorized insurer 获授权保险人；获认可承保人
-L[K1;Xv" authorized investment 特准投资项目
bw4b'9cK authorized person 获授权人
0'~ ?u ' authorized representative 获授权代表
M$GD8|*e authorized share capital 法定股本
?SpI^Wn)[ automated quotation system 自动报价系统
_ % P%~`?! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F 6Ol5 自动交易系统〔香港期货交易所有限公司〕
u
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we@bq,\w automatic adjustment system 自动调整系统
ug{F?LW[ Automatic Clearing House 自动票据交换所
)uaB^L1 automatic exchange rates accumulation system 自动化汇率累集系统
#Y:/^Q$_qS Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZibODs=f; automatic teller machine [ATM] 自动柜员机
qM `SN4C autopay 自动转帐
ZTun{ Dw{ available assets 可用资产
qg|+BIi Uz available fiscal reserve 现存财政储备
:Cuae?O , available profit 可用利润
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`e(V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XyI w5
9 average 平均；平均数；海损
A(uN=r@O average basic salary 平均基本薪金
<L`R!} average consumer expenditure 平均消费开支；一般消费开支
OJK/> average cost 平均成本
+VeLd+Q} average cost of land production 增辟土地平均成本
crT[;w average daily turnover 平均每日成交额
1Zecl);O{ average daily wage rate 平均每日工资率
A#i-C+"} average expenditure pattern 平均开支模式
2H /a&uo@n average growth rate 平均增长率
e p^0Cd/ average net fixed assets 固定资产平均净值
md_L d
/ average of relatives 相对价格平均数
J@5 OZFMZ average price 平均价格
K%g\\uo average propensity to consume 平均消费倾向；一般消费倾向
Ns $PS\ average propensity to save 平均储蓄倾向；一般储蓄倾向
/t/q$X average rate 平均率
&><`? average revenue 平均收入；平均收益
"~
`-Jkm average stock 平均库存；平均存货
fG{oi(T average yearly rent 平均年租
`bm-ONK avoidance of double taxation 避免双重课税
kb6v2 ^8H avoidance of tax 避税
