A:
bD35JG^&i A share Ａ股；甲类股份
HU &) abatement of tax 减税；减扣免税额
* hVb5CS ABN AMRO Bank N.V. 荷兰银行
_Vjpw, above-the-line expenditure 线上项目支出；经常预算支出
<EMkD1e above-the-line receipt 线上项目收入；经常预算收入
XR a(sXA3 ABSA Asia Limited 南非联合亚洲有限公司
Y@Y`gF6F absolute change 绝对数值变更
}[ ].\G\G absolute expenditure 实际开支
vwKw?Z0%J absolute guideline figure 绝对准则数字
1SW4Y absolute interest 绝对权益
&Y1`?1;nw absolute order of discharge 绝对破产解除令
Xv0F:1 absolute profit margin 绝对利润幅度
Wo {K } absolute value 实值；绝对值
%3M95UZ2 absolutely vested interest 绝对既得权益
E0QPE5 _ absorbed cost 已吸收成本；已分摊成本
!!FR[NK absorption 吸收；分摊；合并
{h#6z>p"u2 absorption rate 吸收率；摊配率；分摊率
Z>8eD|m%2 ACB Finance Limited 亚洲商业财务有限公司
{FWy u5. acceptable form of reciprocity 合理的互惠条件
3gp o
% acceptable rate 适当利率；适当汇率
:BZMnCfA acceptance agreement 承兑协议
OX+hZ<y acceptance for honour 参加承兑
Y0@yD#,0~ acceptor 承兑人；接受人；受票人
]:&n-&@L acceptor for honour 参加承兑人
{I{3 (M#" accident insurance 意外保险
c3] C:t+ Accident Insurance Association of Hong Kong 香港意外保险公会
xO 7Yt
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KA ed!z9 accident year basis 意外年度基准
Le SHRoD accommodation 通融；贷款
D`Gt accommodation bill 通融票据；空头票据
P-'_}*wxi accommodation party 汇票代发人
MiJ6 n[iv account balance 帐户余额；帐户结余
>
\3ah4"o account book 帐簿
Seda } account collected in advance 预收款项
Vclr2]eV4O account current book 往来帐簿
0 z`/Hn account of after-acquired property 事后取得的财产报告
HzvlF0f account of defaulter 拖欠帐目
mV?&%>*(f account payable 应付帐款
rjUBLY1( account payee only [A/C payee only] 只可转帐；存入收款人帐户
.x}gg \ account receivable 应收帐款
+8AvTSgX% account receivable report 应收帐款报表
b`CWp;6Y account statement 结单；帐单；会计财务报表
FXahZW~Ol account title 帐户名称；会计科目
o G_C?(7> accountant's report 会计师报告
t`5j4bdG Accountant's Report Rules 会计师报告规则
-U -P}6^ accounting and auditing procedure 会计与审计程序；会计与核数程序
Oz{%k#X- Accounting Arrangements 《会计安排》
d~@q% -`lA accounting basis 会计基础
]JjK#eh accounting by Official Receiver 破产管理署署长呈交的帐目
- $JO8'TP Accounting Circular 《会计通告》
AW~"y I< accounting class 会计类别
c@R; /m:R accounting date 记帐日期；会计结算日期
5G(E&>~ accounting for money 款项核算
_D,eyP9P Accounting Officer 会计主任
3;_
n{& accounting period 会计报告期；会计期
Hi7y(h?wj accounting policy 会计政策；会计方针
^.go O] accounting practice 会计惯例
3c #s|qW accounting principle 会计准则
bik*ZC? E accounting record 会计记录
e1/sqXWo accounting report 会计报告
U
O<:.6" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
h*w6/ZL1 Accounting Society of China 中国会计学会
>x g5z accounting statement 会计报表
*Zbuq8> accounting system 会计制度；会计系统
NfzF.{nh accounting transaction 会计事项；帐务交易
*1A&'T2 accounting treatment 会计处理
\+nGOvM accounting year 会计年度
/ty?<24ko accretion 增值；添加
=X(%Svnp accrual 应计项目；应累算数目
oyx ^a9 accrual basis 应计制；权责发生制
zY=jXa)K~ accrual basis accounting 应计制会计；权责发生制会计
,gx)w^WTm accrue 应累算；应计
O#eZ<hN V accrued benefit 应累算利益
Yr+ 23Ro accrued charges 应计费用
H?` g!cX accrued cumulative preference share dividend 应累算的累积优先股股息
`tEo]p accrued expenses 应累算费用
#=,imsW) accrued interest payable 应付利息；应计未付利息
]lBGyUJn accrued interest receivable 应收利息；应计未收利息
UM MB0(0D accrued right 累算权益
h<6UC%'ac accruing profit 应累算的利润
E
D" !n-Hq accumulated fiscal reserve 累积财政储备
T!2=*~A accumulated profit 累积利润；滚存溢利
l7}g^\I accumulated reserve 累积储备
u0o'K9.r accumulation of surplus income 累积收益盈余
zsXpA0~3s acquired assets 既得资产
K'5'}Lb5k acquisition 收购；购置；取得
r8/l P}(F acquisition cost 购置成本
bzZ>lyH acquisition expenses 购置费用
Di5(9]o2 acquisition of 100% interest 收购全部股权
)3A{GZj#6 acquisition of control 取得控制权
Pm{*.A W1 acquisition of fixed assets 购置固定资产
)2e#HBnH acquisition of shell “买壳”
|L6&Gf]#5 acquisition price 收购价
:aAEJ act of God 天灾
_5Bcwa/ acting partner 执事合伙人
FM w&( active market 买卖活跃的市场；交投畅旺的市场；旺市
3=0E!e active partner 积极参与的合伙人
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a0 active trading 交投活跃
mpw~hW0- actual circulation 实际流通
OE`X<h4r actual cost 实际成本
W"q@Qa`Bm actual expenditure 实际开支；实际支出
&&> tf%[ actual income 实际入息；实际收入；实际收益
b1#dz] actual market 现货市场
Cby;? F6w actual price 现货价；实际价格
$md%x mQ[ actual profit 实际利润
t=
#&fSR actual quotation 实盘；实际价位；实际报价
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u47_ actual year basis 按实际年度计算
6xK[34~ 6 actuals 实货
uQ1@b-e`5 actuarial investigation 精算调查
*e> ]~Z, actuarial principle 精算原则
OhZgcUqQ8 actuarial report 精算师报告
;,h/
Actuarial Society of Hong Kong 香港精算学会
<UP
m=Hb actuarial valuation 精算师估值
(N-RIk73/O actuary 精算师
A7_4 .VH ad referendum agreement 暂定协议；有待覆核的协定
%r\n% $@_ ad valorem duty 从价税；按值征税
2B0W~x2= ad valorem duty system 从价税制
"r 4AY ad valorem fee 从价费
}L=/A7Nk > ad valorem tariff 从价关税
]}="m2S3 additional allowance 额外免税额
df}r% i additional amount for unexpired risk 未过期风险的额外款额
e}Vw!w additional assessable profit 补加应评税利润
+n0r0:z 0 additional assessment 补加评税
"I6P=]|b additional commitment 额外承担
1$/MrPT(b additional commitment vote 额外承担拨款
Cwa ^"r3P1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5 |0,X<& additional dependent parent allowance 供养父母额外免税额
H 9XvO additional provision 额外拨款
Fxs;F p additional stamp duty 附加印花税
'NjzgZ~]P additional tax 补加税罚款；补加税款
8 `>h}Q$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
C@ZK~Y_g adjudged bankrupt 被裁定破产
>eQr<-8 adjudicated bankrupt 裁定破产人
GYxM0~:$k adjudication fee 裁定费；评定印花税额手续费；评估契据费
@}p2aV59 adjudication of bankruptcy 裁定破产；宣告破产
!) "%),>}o adjudication of insolvency 裁定无力偿还债务
?liK\C2Z< adjusted actual 经调整的实数；调整后的实数
\J. .*,' adjusted current assets 经调整的流动资产；调整后的流动资产
1d "Z>k:mn adjusted figure 经调整的数字；调整后的数额
)~4II.`%^ adjusted liabilities 经调整的负债；调整后的负债
RoA?p;]< adjusted loss 经调整的亏损；调整后的亏损
` +'rib5 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
(/!r(#K0,' adjusted profit 经调整的利润；调整后的利润
+y7;81ND adjusted surplus 经调整的盈余额；调整后的盈余额
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q- adjusted value 经调整的价值；调整后的价值
Amr[wx adjustment 调整；修订；理算〔保险〕
8KB>6[H!wE adjustment centre 调剂中心
q5h*` 7f adjustment lag 调整过程的时间差距；调整时差
M# "524Nz adjustment mechanism 调整机制
2]GdD* adjustment of loss 亏损调整
!-2R;yo12 adjustment process 调整过程；调整程序
6R- &-4 adjustment range 调整幅度
D 0k
8^ administered exchange rate 受管制汇率
>EL)X
#e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3~,d+P administration expenses 行政费用
t O7v4 administration fee 手续费；行政费
q{s(.Uq$& administration in bankruptcy 破产管理
:q 8b ;*: administration order 遗产管理令
Wcb7
;~K administrator 管理人；遗产管理人
[Vd[- administrator of the estate 遗产管理人
F(4?tX T admission of debt 债项承认书
R1nJUOE4w^ admission of proof 接纳债权证明
V/ cP4{L advance 放贷款项；垫付款项；预支款项；预付款项
`U+l?S^$ advance account 暂支帐目；预付款帐户
+iRq8aS_
advance compensation 预付补偿金
4h5g'!9-g advance from shareholder 股东垫款
JdIlWJY advance pending reimbursement 预支以待日后付还
mRB advanced economy 先进经济体系
]\/tVn.' advancement 预付；预付财产
X; <BzA!H advances warrant 垫款令
a+hd(JX0~ advancing 贷出
$0bjKy adverse balance 逆差
rl9. ]~ adverse exchange 逆汇
Hzrtl et advertisement addressed to shareholders 在报章刊登的致股东通告
wi9DhVvc 0 advice for collection 托收通知书
KIR'$ 6pn~ advice of drawing 提款通知书；汇票通知书
pF
^#}L advice of payment 付款通知
GN KF&M Advisory Committee [Securities and Futures Commission]
e[sK@jX6 谘询委员会〔证券及期货事务监察委员会〕
nz9DLAt Advisory Committee on Diversification 经济多元化谘询委员会
'9c2Q/ affidavit 誓章；遗产申报誓章
Yvn\x ph3
affidavit of no receipt 述明无收款的誓章
*Z m^
~Vo affiliate 联号；联营公司；附属公司
Pnd `=%w%] affiliated company 附属公司；联号；联营公司
d
Le-nF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Vy_2 . affordability 负担能力
kdb(I@6 African Development Bank [AfDB] 非洲开发银行
SP|< Tny after-acquired property 事后取得的财产
V5p=
mmnA, after-hours dealing 市后交易
G_> #Js after-tax profit 税后盈利；税后利润；税后溢利
5 H#W[^s " agency agreement 代理协议
9-] i.y agency expenses 代理机构的开支
0afei4i~N agency fee 代理费
>~K
qg~ Agency Law 《代理法》
_fZZ_0\Q agent 代理人；承销人
`DT3x{}_S agent of company 公司代理人
',GS#~ agent's fee 代理人费；经纪费
0i8LWX_M aggregate 总计；总数；总体数字
/ r12h| aggregate amount 总款额；总额
^<LY4^ aggregate assets and liabilities 总体资产与负债
W>q H FoKa aggregate at constant price 按固定价格计算的总体数字
y^]tahbo aggregate demand 总需求
c5| :,wkx aggregate gross position 总持仓量
_ Ro! "YVX aggregate limit 总限额
Ela-,(Glk aggregate of salaries tax 合计薪俸税
,;M4jc { aggregate performance 总体表现；总体业绩
?|:BuHkT aggregate supply 总体供应
kD bhu^~B aggregate surplus 总盈余
0oEOre3^% aggregate total 整体总额
c\% r 38 aggregate value 总值；合计价值
E*?<KZe" aggregated basis 合计基准
4(-b x.V aggregated net chargeable income 合计应课税入息实额
y>*xVK{D aggregation 合并计算；合计；总和
M>M`baM1 aggregation of incomes of husband and wife 夫妇入息合并计算
W+*5"h aggregation of property 财产的总和
5s{ABJ\@V agio 差价；贴水
iMfngIs | 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》
uUKcB: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jYiv'6z 《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》
=TqQbad p Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6rS$yjTX! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
y<b{Ji e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hK<5KZ/4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w1UA?+43 agreement for a settlement 授产协议
~q&pF"va8 agreement for assignment 转让协议
WW~+?g 5 agreement for sale 售卖协议；买卖协议
7 bDH Xn agreement for sale and purchase 买卖协议
t'm;:J1 agreement for the payment of interest 支付利息协议
c*UvYzDZL agreement for the repayment of money 还款协议
r=c<--_@ agreement of reinsurance 再保险协议
<, 3ROo76 Agricultural Bank of China 中国农业银行
e L.(p
k^< air passenger departure tax 飞机乘客离境税
~{}#)gGU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
':R,53tjl airport tax 机场税
HNL42\Kz! alcohol duty 酒精税
Y'e eA 2O alienation 让与；让渡；转让
4Z|vnj)Z alimony 生活费；赡养费
@,XSs All Ordinaries Index [AOI] 所有普通股指数
9M"].~ iNE all risks 全险；综合险
/t-fjB{=G All Sales Record for Stock Market 《股票市场成交报告》
7^T^($+6s& Allied Capital Resources Limited 新联财务有限公司
6 =N`wi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
67y Tvr@a allocation letter 拨款信件
Ng g?@pG0y allocation of fund 分配款项；预留款项
;l}- Z@! / allocation of profit 利润分配；溢利分配
!z{-?o/ allocation warrant 拨款令
?JxbSK# allotment 分配；配股
{)AMw q allotment notice 股份配售通知；配股通知
e$Y[Z {T5 allotment of shares 股份分配
pKS
{ 6P allowable 可获宽免；免税的
ZtHm\VTS allowable business loss 可扣除的营业亏损
](F#`zUQ allowable expenses 可扣税的支出
{D g_?._d allowance 免税额；津贴；备抵；准备金
MQ)L:R` L allowance for debts 债项的免税额
DQwGUF'( allowance for depreciation by wear and tear 耗损折旧免税额
5Zw1y@k( allowance for funeral expenses 殡殓费的免税额
L,; D@Xi allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bqQq=SO allowance for repairs and outgoings 修葺及支出方面的免税额
u {z``] allowance to debtor 给债务人的津贴
7RDDdF E! alteration of capital 资本更改
ps$7bN C alternate trustee 候补受托人
hXGwP4 amalgamation 合并
8QK5z;E2~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R}mn* h6 ambit of charges 征税范围；收费范围
[31p&FxM amended valuation 经修订的估值
b|z g< American Commodities Exchange 美国商品交易所
2BCtJ`S` American Express Bank Limited 美国运通银行
+h_ !0dG American Stock Exchange 美国证券交易所
,
*qCf@$I amortization 摊销
~XeFOM q amount due from banks 存放银行同业的款项
'B0{U4?
amount due from banks abroad 存放海外银行同业的款项
`"@ X.}\ amount due from holding companies 控股公司欠款
U}SXJH&&E amount due from local banks 存放本港银行同业的款项
Xtq{% amount due to banks 银行同业的存款
Q!,<@b) amount due to banks abroad 海外银行同业的存款
0b91y3R+ amount due to holding companies 控股公司存款
e4FM} z[ amount due to local banks 本港银行同业的存款
fFjH "2W D amount due to outport banks 外埠银行同业的存款
?[x49Ux,P amount for note issue 发行纸币的款额
)5fQ$<(Z amount of bond 担保契据的款额
/J)l /oI amount of consideration 代价款额
#E0t?:t5bk amount of contribution 供款数额
fA48 (0p amount of indebtedness 负债款额
OdI\B amount of principal of the loan 贷款本金额
22(*J< amount of rates chargeable 应征差饷数额
*c[2C amount of share capital 股本额
w<9>Q1( amount of sums assured 承保款额
<\zCpkZ'B amount of variation 变动幅度
;d$qc<2uA amount of vote 拨款数额
$>U #
W: amount payable 应付款额
$N2Sf yX7 amount receivable 应收款额
KNgH| 5Pb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U= sh[W analysis 分析
\8O O)98' ancillary risk 附属风险
?t@ v&s annual account 周年帐目；周年帐目报表；年度决算；年结
pS 4&w8s annual accounting date 年结日期
(yo;NKq,@ annual allowance 每年免税额；年积金；年度津贴；年津
+*oS((0s annual balance 年度余额
]<DNo&fw annual disposable income 每年可动用收入
ZV}X'qGaq annual estimates 周年预算
')S;[= v annual fee 年费
;jK#[*y annual general meeting 周年大会
yz+, gLY annual growth rate 年增率；每年增长率
^5=UK7e5KY annual long-term supplement 长期个案每年补助金
^ 0W(hA annual pensionable emolument 可供计算退休金的年薪
*s}|Hy annual report 年报
CBf7]n0H Annual Report on the Consumer Price Index 《消费物价指数年报》
J` { 6l annual return 周年报表；周年申报表；每年报税表格
pO<-., Annual Return Rules 《周年报表规则》
URcR annual review of consumer prices 每年消费物价回顾
! 0/z> #b annual roll-forward basis 逐年延展方式
!\[+99F# annual salary 年薪
O gmO &cE annual statement 年度报表；年度决算表
>95TvJ 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
h!&sNz X annuitant 年金受益人
l^NC]t annuity 年金
[-*F"}D, annuity contract 年金合约
0@1:M
annuity on human life 人寿年金
[AEBF2OIv antecedent debt 先前的债项
WKA'=, `v ante-dated cheque 倒填日期支票
| P6EO22p anticipated expenditure 预期开支
PM$Ee #62R anticipated net profit 预期纯利
s _jBu anticipated revenue 预期收入
j_?cpm{~ml anti-inflation measure 反通货膨胀措施
P 2n2 Qt2 anti-inflationary stance 反通货膨胀立场
BH0!6Oq apparent deficit 表面赤字
UkR3}{i apparent financial solvency 表面偿债能力
e{G_GycH apparent partner 表面合伙人
IN^ 9uL]B application for personal assessment 个人入息课税申请书
yeD_j/ application of fund 资金应用
_J?SIm application to release as liquidator and to destruct the books of accounts and documents
FYPz 4K 申请免除清盘人职务及毁灭帐簿与文件
}F`beoMAkM appointed actuary 委任精算师
^>~dlS appointed auditor 委任核数师；委任审计师
X=qS"O 1 appointed trustee 委任的受托人
>3;^l/2c appointer 委任人
DOD6Liau{Q apportioned pro rata 按比例分摊
TW`mxj_J2 apportionment 分配；分摊
b 5ie <s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
[ET6(_=b apportionment of estate duty 遗产税的分摊
( (3t: appraisal 估价；评估
` DCU>bt&R appreciable growth 可观增长
GCE!$W appreciable impact 显着影响
% mn /> appreciable increase 可观增长
d5xxb _oE appreciation 增值；升值
K, (65>86; appreciation against other currencies 相对其他货币升值
7{BnXN[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O Ol TrLL appreciation tax 增值税
FuP}Kec appropriation 拨款；拨用；拨付
+}!DP~y+ appropriation account 拨款帐目
`6 Y33bQ Appropriation Bill 拨款法案
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:xi @ appropriation-in-aid system 补助拨款办法
SR *Gqx approved assets 核准资产
qMgfMhQ7DU approved basket stock 认可一篮子证券
:k!j "@r approved budget 核准预算
`!c,y ~r[ approved charitable donation 认可慈善捐款
l=Wd ,$\ approved charitable institution 认可慈善机构
.Vx|'-u approved currency 核准货币；认可货币
kJ8vKcc approved estimates 核准预算
9={N4}< approved estimates of expenditure 核准开支预算
n85r^W approved overseas insurer 核准海外保险人
' Js?N approved overseas trust company 核准海外信托公司
me. /o(!? approved pooled investment fund 核准汇集投资基金
J~J@ ]5/ approved provident fund scheme 认可公积金计划
Qyj(L[K J approved provision 核准拨款
\RE c8nsLy approved redeemable share 核准可赎回股份
_ @prm Sc approved regional stock 认可地区性证券
ZO7bSxAN- approved retirement scheme 认可退休金计划
S[U/qO)m approved subordinated loan 核准附属贷款
x}"Q8kD arbitrage 套戥；套汇；套利
XV2=8#R arbitrageur 套戥者；套汇者
3_J >y arbitrary amount 临时款项
b[g.}'^yht arrangement 措施；安排；协定
aF])" 9 arrears 欠款
G.ud1,S# arrears of pay 欠付薪酬
h*'d;_(, arrears of revenue 逾期未收税款；逾期未收的帐项
i`~~+6`J articles of association 组织章程；组织细则；组织章程细则
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[~=$F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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ascertainment of profit 确定利润
"A7<XN< "Asia Clear" “亚洲结算系统”
D Q 5W6W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{&`VGXG Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/| f[u s-w Asian Development Fund [ADF] 亚洲发展基金
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(Hi Asian dollar bond 亚洲美元债券
c(:Oyba Asian dollar market 亚洲美元市场
[0op)Kn Asian dollar rate 亚洲美元利率
thV Tdz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
w -dI<s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~>w:;M=sV8 asked price 沽盘；喊价；索价；卖方报价
".M:`BoW4 assessable income 应评税入息
! OfO:L7- assessable loss 应评税亏损
<{ # <5 8 assessable profit 应评税利润
EO Q aY assessable value 应评税值
@WJf) assessed profit 估定利润
\d5}5J]a&n assessed value 经评估价值
Bn_g-WrT assessment 评税；评定；估价；评税单
HSql)iT assessment number 评税编号；估价编号
}6@%((9E 2 assessment of additional tax 补加税评税
Xr2 Wa assessment of performance 业绩评估；实绩评价
r"[L0Cbb Assessor 评税主任
0/*X=5 asset price bubbles 资产价格泡沫
n531rkK- asset-backed securities 具资产保证的证券
'F<Sf:?.p assets accretion 资产增值
"Y(%oJS]D assets and liabilities 资产与负债
[[$Mh_MD assets betterment statement 资产递增表；资产改进表
D zE E:&*= assets lending 实物放款；有抵押贷款
th9 0O|; assets of the company passing on the death 死者去世时转移的公司资产
YZ{;%&rB assets pledged as security for liabilities 用作负债抵押的资产
ME,duY/>Q assets portfolio 资产投资组合
v<`$bvv? assets price 资产价格
ZgK@Fl*k assets quality 资产质素
? 9qAe assets realization 资产变现
^:U;rHY assets refinancing arrangement 资产再集资安排
=3pD:L assets securitization 资产证券化
Jb 6& assets situated outside Hong Kong 在香港以外地方的资产
?Cc $] assets stripping 削减资产；拆卖资产
o=@ UXi assets value 资产值
. *Z#cq0 assignee 承让人
qm~Kw!kV assignment 转让；转让书；转让契
eNivlJ,K|@ assignment of interest 权益转让
r*>QT:sB assignment of letters patent and trade mark 专利证书及商标转让
7~L|;^( assignment of property 物业转让；物业转让书
JfR k p assignment right 转让权
)y5iH){ ! assignor 转让人
[!5l0{0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
]KzJ u`O%G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Scf.4~H 0 associate member 附属会员
[CsM <:C associated body corporate 相联法人团体
"_ Zh5
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zab w!@] associated corporation 相联法团
"hz >{oe Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hgNY [, 公认会计师公会〔英国〕
"ngSilH?D Association of Futures Exchange Brokers 香港期货经纪协会
3KR2TcT#{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wbo{JQ association of underwriters 承保人组织
O#A8t<f|M assumption of control 接管
aS2a_!f assurance 担保；保险；转易；转易书
Al)lWD}j2g assurance of interest 权益的转易
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x at 19XX price 按一九ＸＸ年价格计算
8a_ UxB at a discount 按赔价计算；按贴水价格计算；打折扣
o$*bm6o at a premium 按溢价计算；按升水价格计算
RT1{+:l at call 通知付款；按通知
OA\vT ${5 at constant market price 按固定市价计算
@263)`9G at constant price 按固定价格计算
+!D=SnBGs at cost 按成本计算
"tEj` eR at current market price 按当时市价计算；按现时市价计算
EolE?g@l8 at current price 按当时价格计算；按现时价格计算
tvG g@Xs\ at factor cost 按要素成本计算；按生产要素成本计算
# w
i&n at money-of-the-day price 按付款当日价格计算
0- 6:AHix at or better 按指定或较佳价位〔买卖指令〕
)zo#1$C- at par 按面值计算；平价
-9hp+0 < at sight 见票即付
|k/`WC6As. at the close 按收市盘
zjZ;xn at the opening 按开市盘
JI28O8 attestation 见证；见证条款
ly9x1`?$ at-the-money option 平价期权
r _{)?B attorney 受权人；受托代表人
gK&5HTo attornment 新拥有人承认书
\HBVNBY attributable profit 可归属利润
N[- %0 attributable share value 可归属股份价值
){?mKB 5 Auckland Stock Exchange 奥克兰证券交易所
]Om'naD auction 拍卖
Q"x`+?! auctioneer 拍卖商
&ryl$!!3H audit 审计；核数
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0Qzg Audit Commission 审计署
u& hDjE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B<vv sp\X 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〕
\ SoYx5lf audit review 帐目审查
(,d4"C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H5F\-&cq audited account 审计帐目；经审计的帐目
: :^qy^n audited annual account 经审计的周年帐目
G_4K+
-K audited balance sheet 经审计的资产负债表
~ z-?rW auditor 核数师；核数主任；审计师
]{q- Y<{" auditor's certificate 核数师证明书；审计师证明书
IG2 `9rR auditor's report 核数师报告；审计师报告
Y3 Pz00x Aussie bond 澳元债券
48*Oh2BA austerity budget 紧缩预算
,)B~cic'u Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
= !I8vQ> Australia All Ordinaries Index 澳洲所有普通股票指数
^VM"!O;h { Australian Dollar [AUD] 澳元
s0X/1Cq Australian Options Market 澳大利亚期权市场
=H .<"7 Australian Securities Commission 澳洲证券事务监察委员会
DjevX7Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@'k,\$ / Australian Stock Exchange 澳大利亚证券交易所
\UkNE5 Austrian Schilling [ATS] 奥地利先令
&sr:\Qn X/ authentication 认证；鉴证
;L\!g%a authority to purchase 委托购买证；委购书
iZDb.9@&t authorization 认可；核准；授权；授权书
>uP{9kD m authorization by direction 指示授权
H`+]dXLB authorization by instruction 指令授权
14@q $}sf authorization by warrant 令状授权
.>AFf9P authorization of unit trust 单位信托的认可
X $j|/)) authorized agent 指定代理人
Eb4< 26A authorized capital 法定资本
FEm1^X#] authorized clerk 出市员
+Zty}fe authorized dealer 认可交易商
wt_?B_nR authorized financial institution 认可财务机构
5W:Gl?$S} authorized fund 认可基金
0IT20.~ authorized fund house 获授权的基金公司；认可基金公司
6bA~mC^& authorized institution 认可机构
y<'2BTf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P}.yEt a authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?=|) n% authorized insurer 获授权保险人；获认可承保人
G}9bC r, authorized investment 特准投资项目
n'x`oI)- authorized person 获授权人
fd,}YAiX authorized representative 获授权代表
};VGH/}&s authorized share capital 法定股本
6U,U[MWJ automated quotation system 自动报价系统
Q%AS ;(d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.eDxIWW+ft 自动交易系统〔香港期货交易所有限公司〕
1VPN#Q! automatic adjustment mechanism 自动调整机制
+^]PBMM1w automatic adjustment system 自动调整系统
,Rr&. Automatic Clearing House 自动票据交换所
s6eq?1l 3 automatic exchange rates accumulation system 自动化汇率累集系统
dTU.XgX)1^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*fuGVA automatic teller machine [ATM] 自动柜员机
A]~i uUHm autopay 自动转帐
AIR VvW~($ available assets 可用资产
, uqbS available fiscal reserve 现存财政储备
t6,M available profit 可用利润
[jtj~]&mO Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
At^DY!3vx average 平均；平均数；海损
V;(* \"O average basic salary 平均基本薪金
H?/cG_^y0 average consumer expenditure 平均消费开支；一般消费开支
(>Q9jNW average cost 平均成本
E6wST@ r average cost of land production 增辟土地平均成本
"`1of8$X7 average daily turnover 平均每日成交额
37M[9m|D* average daily wage rate 平均每日工资率
PUFW^"LV average expenditure pattern 平均开支模式
zf!\wY"` average growth rate 平均增长率
MkV*+LXC average net fixed assets 固定资产平均净值
l.NkS average of relatives 相对价格平均数
y8(?:#ZC average price 平均价格
%Cbc@=k average propensity to consume 平均消费倾向；一般消费倾向
nLN6@ average propensity to save 平均储蓄倾向；一般储蓄倾向
$xn%i\ average rate 平均率
}RP 9%n^ average revenue 平均收入；平均收益
+ EB,7<5< average stock 平均库存；平均存货
Zn*CJN B average yearly rent 平均年租
~PS2 [5yo avoidance of double taxation 避免双重课税
d=5}^v#4 avoidance of tax 避税
