A:
aqL<v94wX A share Ａ股；甲类股份
Q"}s>]k3_ abatement of tax 减税；减扣免税额
g9V.13k ABN AMRO Bank N.V. 荷兰银行
5'
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Y3o Mh, above-the-line receipt 线上项目收入；经常预算收入
n<R \w''x ABSA Asia Limited 南非联合亚洲有限公司
lX;mhJj! absolute change 绝对数值变更
MUwVG>b8J~ absolute expenditure 实际开支
/$`;r2LG absolute guideline figure 绝对准则数字
h}6_ybm Z absolute interest 绝对权益
+TX/g~ absolute order of discharge 绝对破产解除令
"iek,Y}j7 absolute profit margin 绝对利润幅度
Z3;= w%W absolute value 实值；绝对值
> V%Q O>C absolutely vested interest 绝对既得权益
\y~)jq:d" absorbed cost 已吸收成本；已分摊成本
fValSQc!U absorption 吸收；分摊；合并
otq,R6 ^ absorption rate 吸收率；摊配率；分摊率
bXvbddu)} ACB Finance Limited 亚洲商业财务有限公司
,}7_[b) &V acceptable form of reciprocity 合理的互惠条件
Z< ]VTo acceptable rate 适当利率；适当汇率
BjZ>hhs!* acceptance agreement 承兑协议
fv ?45f acceptance for honour 参加承兑
y4<+- acceptor 承兑人；接受人；受票人
qS]G&l6QF acceptor for honour 参加承兑人
(#u{ U= accident insurance 意外保险
,+-h 7^{` Accident Insurance Association of Hong Kong 香港意外保险公会
G8P+A1
f/> accident insurance scheme 意外保险计划
SC q3Ds ^ accident year basis 意外年度基准
# #>a&, accommodation 通融；贷款
ptR accommodation bill 通融票据；空头票据
Xw(3j )xQ accommodation party 汇票代发人
2f{ kBD account balance 帐户余额；帐户结余
AU`OESSI account book 帐簿
<.$,`m,
account collected in advance 预收款项
;,`]O!G:P account current book 往来帐簿
s`vSt*
]K account of after-acquired property 事后取得的财产报告
B$7[8h account of defaulter 拖欠帐目
) E~mJln account payable 应付帐款
f \'G`4e account payee only [A/C payee only] 只可转帐；存入收款人帐户
FO^24p account receivable 应收帐款
?*o;o?5s^ account receivable report 应收帐款报表
LDX y}hm) account statement 结单；帐单；会计财务报表
?N _)>&b account title 帐户名称；会计科目
+$ ~8)95<B accountant's report 会计师报告
|Gc&1 *$ Accountant's Report Rules 会计师报告规则
npj5U/
accounting and auditing procedure 会计与审计程序；会计与核数程序
2}!R
T Accounting Arrangements 《会计安排》
iiN?\OO^~ accounting basis 会计基础
}K;iJ~kD1 accounting by Official Receiver 破产管理署署长呈交的帐目
am (#Fa Accounting Circular 《会计通告》
J/[7d?hI/ accounting class 会计类别
\E&th p accounting date 记帐日期；会计结算日期
jrcc accounting for money 款项核算
y4r2 }8fi Accounting Officer 会计主任
@Yarz1 accounting period 会计报告期；会计期
JU2P%3 accounting policy 会计政策；会计方针
VO|u8Z" accounting practice 会计惯例
|VYr=hj o accounting principle 会计准则
I1v @\Rb accounting record 会计记录
NYwGK| accounting report 会计报告
4w9F+*- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Gl"wEL* Accounting Society of China 中国会计学会
QpJ IDM/ accounting statement 会计报表
% &2B accounting system 会计制度；会计系统
v?{vg?vI accounting transaction 会计事项；帐务交易
!p"Kd ~ accounting treatment 会计处理
(xQI($Wq*M accounting year 会计年度
2{gwY85: accretion 增值；添加
2D_6 accrual 应计项目；应累算数目
D:6N9POB accrual basis 应计制；权责发生制
Z R 2\ dH* accrual basis accounting 应计制会计；权责发生制会计
l3\9S#3-^ accrue 应累算；应计
PbQE{&D# accrued benefit 应累算利益
I*9 Gb$]= accrued charges 应计费用
BiE$mM accrued cumulative preference share dividend 应累算的累积优先股股息
#4l HaFq accrued expenses 应累算费用
( I!1sE!?1 accrued interest payable 应付利息；应计未付利息
2X^iV09 accrued interest receivable 应收利息；应计未收利息
fGo_NB accrued right 累算权益
rNxG0 ^k( accruing profit 应累算的利润
G\uU- z$) accumulated fiscal reserve 累积财政储备
W
n6,U=$3 accumulated profit 累积利润；滚存溢利
9QZ}Hn`p accumulated reserve 累积储备
5@iy3olP accumulation of surplus income 累积收益盈余
nDF&EE acquired assets 既得资产
$'y1 Po'2 acquisition 收购；购置；取得
V"BVvSNu acquisition cost 购置成本
uiuTv)pwF acquisition expenses 购置费用
-$b?rt]h1g acquisition of 100% interest 收购全部股权
I,w^ ?o acquisition of control 取得控制权
dkE TM, acquisition of fixed assets 购置固定资产
i >J:W"W acquisition of shell “买壳”
Ipg\9*c` acquisition price 收购价
ym[+Rw act of God 天灾
,A^L=+ acting partner 执事合伙人
9M;I$_U`vj active market 买卖活跃的市场；交投畅旺的市场；旺市
{#0T l active partner 积极参与的合伙人
t3 K>\ : active trading 交投活跃
L q%[A*`^ actual circulation 实际流通
Vj29L?3 actual cost 实际成本
[KD} U-(Wg actual expenditure 实际开支；实际支出
M Ey1~h/ actual income 实际入息；实际收入；实际收益
@H3|u`6V actual market 现货市场
D`8E-Bq actual price 现货价；实际价格
;g6 nHek actual profit 实际利润
V02309 Y actual quotation 实盘；实际价位；实际报价
7/ 4~>D&-b actual year basis 按实际年度计算
RlPjki"Mg actuals 实货
l(.7t' actuarial investigation 精算调查
YdPlN];[ actuarial principle 精算原则
vW9^hbdx actuarial report 精算师报告
FV`3,NFk Actuarial Society of Hong Kong 香港精算学会
@f-0X1C."N actuarial valuation 精算师估值
y B1W>s8& actuary 精算师
y+l<vJu ad referendum agreement 暂定协议；有待覆核的协定
ST#PMb'izn ad valorem duty 从价税；按值征税
ZjE~W>pkQ ad valorem duty system 从价税制
qmQFHC_ ad valorem fee 从价费
Lax9
"xI ad valorem tariff 从价关税
Qa>%[jx,@, additional allowance 额外免税额
ozT._ C additional amount for unexpired risk 未过期风险的额外款额
byp.V_a}/ additional assessable profit 补加应评税利润
W5TqC additional assessment 补加评税
>Zi|$@7t- additional commitment 额外承担
twAw01". additional commitment vote 额外承担拨款
p0"BO4({{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U 9bFUK/z additional dependent parent allowance 供养父母额外免税额
TeOFAIU additional provision 额外拨款
FW/6{tm additional stamp duty 附加印花税
1a \=0=[ additional tax 补加税罚款；补加税款
K,Lr + Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
oC5gME"2 adjudged bankrupt 被裁定破产
>qr=l,Hi adjudicated bankrupt 裁定破产人
F>p%2II/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
hU |LFjc adjudication of bankruptcy 裁定破产；宣告破产
Mf!owpW
T adjudication of insolvency 裁定无力偿还债务
L!`*R)I45 adjusted actual 经调整的实数；调整后的实数
}ZxW"5oq adjusted current assets 经调整的流动资产；调整后的流动资产
jc3ExOH adjusted figure 经调整的数字；调整后的数额
rHH#@ Zx adjusted liabilities 经调整的负债；调整后的负债
rD_Ss.\^g adjusted loss 经调整的亏损；调整后的亏损
7$;c 6_se adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
"X\q%%P=? adjusted profit 经调整的利润；调整后的利润
=B 1`R %t adjusted surplus 经调整的盈余额；调整后的盈余额
.n?5}s+ q adjusted value 经调整的价值；调整后的价值
/M5=tW# e adjustment 调整；修订；理算〔保险〕
"#[o?_GaJ adjustment centre 调剂中心
h]G6~TYI5 adjustment lag 调整过程的时间差距；调整时差
3 t~X: adjustment mechanism 调整机制
N;%j#(v
j adjustment of loss 亏损调整
O<gP)ZW~ adjustment process 调整过程；调整程序
FA5k45w L adjustment range 调整幅度
T[`QO`\5O administered exchange rate 受管制汇率
V*0Y_ T{_
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{9y9Kr|(P: administration expenses 行政费用
LPtx|Sx![ administration fee 手续费；行政费
+# m administration in bankruptcy 破产管理
F[ Qs v54 administration order 遗产管理令
0]f?Dx/8 administrator 管理人；遗产管理人
{6REfY
c administrator of the estate 遗产管理人
;Of?fe5: admission of debt 债项承认书
Q&\ZC?y4 admission of proof 接纳债权证明
Tom}sFl][ advance 放贷款项；垫付款项；预支款项；预付款项
Z?.:5# advance account 暂支帐目；预付款帐户
j FI]54, advance compensation 预付补偿金
EuhF$L1 advance from shareholder 股东垫款
2n<qAl$t advance pending reimbursement 预支以待日后付还
!&W"f#_Z advanced economy 先进经济体系
&QiAM`MbC= advancement 预付；预付财产
/ n C$?w advances warrant 垫款令
:/I={)5 advancing 贷出
n:%'{}Jw adverse balance 逆差
aTmX!! adverse exchange 逆汇
P# M<CG9 advertisement addressed to shareholders 在报章刊登的致股东通告
e!O &~#'h} advice for collection 托收通知书
(cbB % advice of drawing 提款通知书；汇票通知书
$6qR/#7 4 advice of payment 付款通知
>EPaZp6 Advisory Committee [Securities and Futures Commission]
i[ V,IP + 谘询委员会〔证券及期货事务监察委员会〕
P7M0Ce~iW Advisory Committee on Diversification 经济多元化谘询委员会
^v ()iF
! affidavit 誓章；遗产申报誓章
&@Ji+ affidavit of no receipt 述明无收款的誓章
' eTpcrS3 affiliate 联号；联营公司；附属公司
6EW "8RG` affiliated company 附属公司；联号；联营公司
4c493QOd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r-Xjy *T affordability 负担能力
/
r`Y'rm African Development Bank [AfDB] 非洲开发银行
ZVCv(J after-acquired property 事后取得的财产
y 0W`E/1t after-hours dealing 市后交易
D(W7O>5vQ2 after-tax profit 税后盈利；税后利润；税后溢利
GcU(:V2o agency agreement 代理协议
M $E 8: agency expenses 代理机构的开支
[bQ8A(u agency fee 代理费
^+Y GSg7 Agency Law 《代理法》
^+.e5roBKj agent 代理人；承销人
IW SEssP agent of company 公司代理人
av$\@4I agent's fee 代理人费；经纪费
2g`uC} aggregate 总计；总数；总体数字
@=^jpSnZ aggregate amount 总款额；总额
Xl gz.j7XR aggregate assets and liabilities 总体资产与负债
.-gm" lB aggregate at constant price 按固定价格计算的总体数字
LQuYCfj| aggregate demand 总需求
B%?|br aggregate gross position 总持仓量
(rCPr,@0 aggregate limit 总限额
l% 3 Q=c aggregate of salaries tax 合计薪俸税
G!f E'B aggregate performance 总体表现；总体业绩
zj hR9 aggregate supply 总体供应
. /z"P]$ aggregate surplus 总盈余
]MBJ" 1F aggregate total 整体总额
TO8\4p*tE aggregate value 总值；合计价值
P7^TRrMF aggregated basis 合计基准
iz$v8;w aggregated net chargeable income 合计应课税入息实额
~=aI2( b aggregation 合并计算；合计；总和
A*?/F:E aggregation of incomes of husband and wife 夫妇入息合并计算
9=sMKc%!- aggregation of property 财产的总和
lqwJ F & agio 差价；贴水
b]s%B.h Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e=NQY8? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%QlBFl0a 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
;U5x'}%0] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ib<5u 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
v:so85(S< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ii2g+SlQDa 《香港政府和大韩民国政府关于相互促进和保护投资协定》
CMD`b agreement for a settlement 授产协议
x#!{5;V&K agreement for assignment 转让协议
:+X2>Lu$FA agreement for sale 售卖协议；买卖协议
M`f; - agreement for sale and purchase 买卖协议
%)! ~t8To agreement for the payment of interest 支付利息协议
%d~9at6-B agreement for the repayment of money 还款协议
gEe W1:AB agreement of reinsurance 再保险协议
A+Pm "| Agricultural Bank of China 中国农业银行
:7AauoI air passenger departure tax 飞机乘客离境税
2v;
7ohK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D=Yag!1 airport tax 机场税
Y_ TL4 alcohol duty 酒精税
&bRxy`ZH alienation 让与；让渡；转让
% /wP 2O< alimony 生活费；赡养费
0zk T8'v All Ordinaries Index [AOI] 所有普通股指数
GqF.T #| all risks 全险；综合险
-p]`(S% All Sales Record for Stock Market 《股票市场成交报告》
AfbA.- Allied Capital Resources Limited 新联财务有限公司
"Ezr- 4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5d >YE allocation letter 拨款信件
%.Q 2r ?j allocation of fund 分配款项；预留款项
sfB j A allocation of profit 利润分配；溢利分配
+ xu/RY_ allocation warrant 拨款令
w[n>4?"{ allotment 分配；配股
|<o>$;mZ allotment notice 股份配售通知；配股通知
` W;cft4 allotment of shares 股份分配
E* DVQ3~ allowable 可获宽免；免税的
%W|Zj QI^ allowable business loss 可扣除的营业亏损
@XSu?+s) allowable expenses 可扣税的支出
=M
km: '1r allowance 免税额；津贴；备抵；准备金
'V*M_o(\ allowance for debts 债项的免税额
dzC&7
9$ allowance for depreciation by wear and tear 耗损折旧免税额
q?'gwH37 allowance for funeral expenses 殡殓费的免税额
6
Ge vO3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
YnL?t-$Gg allowance for repairs and outgoings 修葺及支出方面的免税额
SwmPP- n allowance to debtor 给债务人的津贴
T"0)%k8lJ alteration of capital 资本更改
. I9] `Q alternate trustee 候补受托人
M5bj |tQ4 amalgamation 合并
7ump:| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#j ~FA3O ambit of charges 征税范围；收费范围
]> "/<" amended valuation 经修订的估值
R5~ vmT5W American Commodities Exchange 美国商品交易所
;ZW}47:BS6 American Express Bank Limited 美国运通银行
jgfP|oD American Stock Exchange 美国证券交易所
"rlS K >` amortization 摊销
H<}Fk9 amount due from banks 存放银行同业的款项
X9BBnZ amount due from banks abroad 存放海外银行同业的款项
U=<.P;+f9 amount due from holding companies 控股公司欠款
lDM~Z3(/b amount due from local banks 存放本港银行同业的款项
"a_D]D(d5 amount due to banks 银行同业的存款
B*~Bm. amount due to banks abroad 海外银行同业的存款
QcVtv7+*v amount due to holding companies 控股公司存款
UK9MWC5g9 amount due to local banks 本港银行同业的存款
o[+|n[aT)3 amount due to outport banks 外埠银行同业的存款
}(7QJk5 j amount for note issue 发行纸币的款额
g(F*Y> hk amount of bond 担保契据的款额
h], %va[ amount of consideration 代价款额
7)8}8tY^{ amount of contribution 供款数额
/8-VC " amount of indebtedness 负债款额
2dlV'U_g amount of principal of the loan 贷款本金额
.KMi)1L) amount of rates chargeable 应征差饷数额
E3C[o! 5 amount of share capital 股本额
` : amount of sums assured 承保款额
g"AfI amount of variation 变动幅度
'-~/!i+= amount of vote 拨款数额
^+l\YB7pD amount payable 应付款额
?01""Om amount receivable 应收款额
K@u."e aD Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"+ J wS analysis 分析
$}c@S0%P" ancillary risk 附属风险
9%k.GE
annual account 周年帐目；周年帐目报表；年度决算；年结
OU5|m%CmO annual accounting date 年结日期
P!&CH4+ annual allowance 每年免税额；年积金；年度津贴；年津
:^L]Da3 annual balance 年度余额
S G o:FG annual disposable income 每年可动用收入
$Lbe 5d?\ annual estimates 周年预算
8q LgB
annual fee 年费
_+Kt=;Y8 annual general meeting 周年大会
>u[1 v annual growth rate 年增率；每年增长率
$%"}N _M annual long-term supplement 长期个案每年补助金
s
!vROJ annual pensionable emolument 可供计算退休金的年薪
wLp
t2 b8S annual report 年报
])l[tVHm Annual Report on the Consumer Price Index 《消费物价指数年报》
sN) .Jo annual return 周年报表；周年申报表；每年报税表格
PvBbtC-9b Annual Return Rules 《周年报表规则》
3jVm[c5%] annual review of consumer prices 每年消费物价回顾
)'CEWc% annual roll-forward basis 逐年延展方式
!>);}J!e] annual salary 年薪
5K-)X9z? annual statement 年度报表；年度决算表
* M<=K.*\G 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
]<?)(xz annuitant 年金受益人
bHT @]`@@ annuity 年金
?B!ZqJ # annuity contract 年金合约
~0{Kga annuity on human life 人寿年金
32F GDM antecedent debt 先前的债项
pNWp3+a' ante-dated cheque 倒填日期支票
Iba L.t\> anticipated expenditure 预期开支
_Cs}&Bic_ anticipated net profit 预期纯利
T/6=A$4
# anticipated revenue 预期收入
"{xv|C<*n anti-inflation measure 反通货膨胀措施
6(^9D_"@ anti-inflationary stance 反通货膨胀立场
w1G .^ apparent deficit 表面赤字
d iL l>z apparent financial solvency 表面偿债能力
lH>XIEj apparent partner 表面合伙人
nEEGO ~e application for personal assessment 个人入息课税申请书
6N)1/=) application of fund 资金应用
:P 1c>:j[ application to release as liquidator and to destruct the books of accounts and documents
meD (ja 申请免除清盘人职务及毁灭帐簿与文件
`v{X@ x appointed actuary 委任精算师
=eLb"7C#0 appointed auditor 委任核数师；委任审计师
OYy !4Fp appointed trustee 委任的受托人
c9@jyq_H? appointer 委任人
ng*E9Puu[ apportioned pro rata 按比例分摊
F}DD;K apportionment 分配；分摊
4N0nU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
( t[' apportionment formula 分摊方程式
e>Y2q|S85 apportionment of estate duty 遗产税的分摊
W+S; Do appraisal 估价；评估
0l@+xS; appreciable growth 可观增长
[k}\{ i > appreciable impact 显着影响
Y"%o\ DS* appreciable increase 可观增长
\ \}/2#1=c appreciation 增值；升值
`\0a5UFR appreciation against other currencies 相对其他货币升值
K! j*:{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qE:DJy < appreciation tax 增值税
a$O]'}]` appropriation 拨款；拨用；拨付
HwuPjc# appropriation account 拨款帐目
OFbg]{ub? Appropriation Bill 拨款法案
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| appropriation-in-aid system 补助拨款办法
^e RT 8I approved assets 核准资产
AwrK82 approved basket stock 认可一篮子证券
wO%:WL$5 approved budget 核准预算
hyoZh Y approved charitable donation 认可慈善捐款
,O!aRvzap approved charitable institution 认可慈善机构
Z$XpoDbOy approved currency 核准货币；认可货币
&/?j MyD@ approved estimates 核准预算
h'KtG<+ approved estimates of expenditure 核准开支预算
.U%"oD approved overseas insurer 核准海外保险人
rv%[?Ml approved overseas trust company 核准海外信托公司
2f4 c;YS approved pooled investment fund 核准汇集投资基金
VAt9JE;# approved provident fund scheme 认可公积金计划
8E[`H approved provision 核准拨款
fC|u approved redeemable share 核准可赎回股份
W2N 7 approved regional stock 认可地区性证券
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8 approved retirement scheme 认可退休金计划
Th^ #H approved subordinated loan 核准附属贷款
i8. [d5 arbitrage 套戥；套汇；套利
+cH(nZ* f arbitrageur 套戥者；套汇者
1D6O=j\ arbitrary amount 临时款项
\TlUC<urP arrangement 措施；安排；协定
&Z!2xfQy> arrears 欠款
s+- aHn arrears of pay 欠付薪酬
?!oa 15 arrears of revenue 逾期未收税款；逾期未收的帐项
1?\ Y,+ articles of association 组织章程；组织细则；组织章程细则
>cL2PN_y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7k|(5P; ascertainment of profit 确定利润
@~3c;9LkY "Asia Clear" “亚洲结算系统”
3wl>a#f Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X+8p2xSO| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
o hlV c%a Asian Development Fund [ADF] 亚洲发展基金
I |z#Ao c Asian dollar bond 亚洲美元债券
0 XzO`* Asian dollar market 亚洲美元市场
-~f.>@Wb Asian dollar rate 亚洲美元利率
,[ L$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1 }*; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
jRAL(r| asked price 沽盘；喊价；索价；卖方报价
0g-ESf``{n assessable income 应评税入息
q(Q9FonU assessable loss 应评税亏损
1bkUT_ assessable profit 应评税利润
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d assessable value 应评税值
;i>E @ assessed profit 估定利润
|lV9?#! assessed value 经评估价值
W|U1AXU7/ assessment 评税；评定；估价；评税单
edx'p`%d5 assessment number 评税编号；估价编号
n`xh/vGm# assessment of additional tax 补加税评税
E2 D8s=r assessment of performance 业绩评估；实绩评价
qw1J{xoHW Assessor 评税主任
AAgA]OD, asset price bubbles 资产价格泡沫
>oDP(]YGg asset-backed securities 具资产保证的证券
xS1|Z|& assets accretion 资产增值
e]?S-J' z assets and liabilities 资产与负债
k)Wz b assets betterment statement 资产递增表；资产改进表
9zd/5|W assets lending 实物放款；有抵押贷款
D[M ?27 assets of the company passing on the death 死者去世时转移的公司资产
H>6; I assets pledged as security for liabilities 用作负债抵押的资产
>~~\==". assets portfolio 资产投资组合
mM>|fHGA assets price 资产价格
4V8wB}y7e assets quality 资产质素
pr(\ ?\a assets realization 资产变现
taaAwTtk?A assets refinancing arrangement 资产再集资安排
DU8LU*q' assets securitization 资产证券化
':4pH#E assets situated outside Hong Kong 在香港以外地方的资产
ypo=y/! assets stripping 削减资产；拆卖资产
U{(07GNm# assets value 资产值
aS G2K0 assignee 承让人
7+4"+CA assignment 转让；转让书；转让契
8ZfIh assignment of interest 权益转让
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assignment of letters patent and trade mark 专利证书及商标转让
V.:A'!$# assignment of property 物业转让；物业转让书
)W|jt/ assignment right 转让权
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V assignor 转让人
n4y6Ua9m{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
%;$Y|RbmqE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_B FX5 ifK associate member 附属会员
Dj(7'jT associated body corporate 相联法人团体
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[_9\ associated company 相联公司；联属公司
uF"`y&go associated corporation 相联法团
!J l0Eu Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e8<nP t`C 公认会计师公会〔英国〕
~W{h-z%q Association of Futures Exchange Brokers 香港期货经纪协会
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Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[S+-ovl association of underwriters 承保人组织
C/ VYu-p% assumption of control 接管
f om"8iL1 assurance 担保；保险；转易；转易书
e}AJxBE assurance of interest 权益的转易
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@!R& at 19XX price 按一九ＸＸ年价格计算
4[ 0? F!% at a discount 按赔价计算；按贴水价格计算；打折扣
RNtA4rC># at a premium 按溢价计算；按升水价格计算
1Z8oN3 at call 通知付款；按通知
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Nipo'N; at constant market price 按固定市价计算
aZ`ags ofk at constant price 按固定价格计算
; @~*z4U at cost 按成本计算
>Fk `h=Wd at current market price 按当时市价计算；按现时市价计算
T?{9Z at current price 按当时价格计算；按现时价格计算
v=-3 ,C at factor cost 按要素成本计算；按生产要素成本计算
z }8L}: at money-of-the-day price 按付款当日价格计算
-wMW@:M_ at or better 按指定或较佳价位〔买卖指令〕
Hd`p_?3] at par 按面值计算；平价
-GVG1#5 at sight 见票即付
HW Os@ !cL at the close 按收市盘
[qMdOY%jx at the opening 按开市盘
} /3pC a attestation 见证；见证条款
"m;]6B." at-the-money option 平价期权
%v:h]TA attorney 受权人；受托代表人
K/ m)f# attornment 新拥有人承认书
u@u.N2H.% attributable profit 可归属利润
)uu EOF"w attributable share value 可归属股份价值
TFDCo_>o Auckland Stock Exchange 奥克兰证券交易所
}h h^U^ia auction 拍卖
[=3tAPpzK auctioneer 拍卖商
pF+wH MhUe audit 审计；核数
w*}yw"gP*0 Audit Commission 审计署
[iy;}5XK Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~c$ts&Cl 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〕
C?|3\@7 audit review 帐目审查
~9YA!48 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[ c[MQA0 audited account 审计帐目；经审计的帐目
~U6YN_W audited annual account 经审计的周年帐目
166c\QO audited balance sheet 经审计的资产负债表
/Py> HzRE: auditor 核数师；核数主任；审计师
'?3z6% auditor's certificate 核数师证明书；审计师证明书
ptni'W3 auditor's report 核数师报告；审计师报告
lA-!~SM v" Aussie bond 澳元债券
ey\{C`(__y austerity budget 紧缩预算
CVG>[~}(9' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
EFt`<qwj Australia All Ordinaries Index 澳洲所有普通股票指数
< `UG#6z8 Australian Dollar [AUD] 澳元
C_ZD<UPA\ Australian Options Market 澳大利亚期权市场
H-KwkH`L4 Australian Securities Commission 澳洲证券事务监察委员会
_D,f 4.R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@"Fp;Je\bN Australian Stock Exchange 澳大利亚证券交易所
w[o Q}5?9' Austrian Schilling [ATS] 奥地利先令
P`I G9 authentication 认证；鉴证
(,c?}TP authority to purchase 委托购买证；委购书
A-C)w/7 authorization 认可；核准；授权；授权书
yx w27 ~ authorization by direction 指示授权
rnv7L^9^A authorization by instruction 指令授权
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authorization by warrant 令状授权
lc?m KW9 authorization of unit trust 单位信托的认可
'qF3,Rw authorized agent 指定代理人
q&dRh authorized capital 法定资本
3H}~eEg, authorized clerk 出市员
Q>a7Ps@~ authorized dealer 认可交易商
yki51rOI* authorized financial institution 认可财务机构
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.d authorized fund 认可基金
Etc?; Z[F# authorized fund house 获授权的基金公司；认可基金公司
(X_ ,*3Yxk authorized institution 认可机构
.>64h H authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&}6ES{Nr8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
M:UB>-`bW authorized insurer 获授权保险人；获认可承保人
Ld3Bi2d| authorized investment 特准投资项目
lH@E % authorized person 获授权人
}A )36 authorized representative 获授权代表
5ZyBP~ authorized share capital 法定股本
Zjic"E1 automated quotation system 自动报价系统
U Q.D!q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~{,vg4L 自动交易系统〔香港期货交易所有限公司〕
<_a70"i automatic adjustment mechanism 自动调整机制
fqk Dk automatic adjustment system 自动调整系统
h?3, B0G Automatic Clearing House 自动票据交换所
Lr ? 4Y automatic exchange rates accumulation system 自动化汇率累集系统
Ie&b <k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]pR fY9w automatic teller machine [ATM] 自动柜员机
E?gu(\an@ autopay 自动转帐
L+~YCat|$U available assets 可用资产
cv*Q]F1% available fiscal reserve 现存财政储备
jFNs=D&( available profit 可用利润
Q^MXiE O+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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6lvZP( average 平均；平均数；海损
*iRm`)zC( average basic salary 平均基本薪金
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#I:6yA3 average consumer expenditure 平均消费开支；一般消费开支
hi3sOK*r;< average cost 平均成本
O? Gl4_y average cost of land production 增辟土地平均成本
<[y $D=n average daily turnover 平均每日成交额
$]H= average daily wage rate 平均每日工资率
hLytKPgt average expenditure pattern 平均开支模式
k Kp6 average growth rate 平均增长率
bxh g*A average net fixed assets 固定资产平均净值
2^ ,H_PS average of relatives 相对价格平均数
<{NYD . average price 平均价格
UrhM)h?% average propensity to consume 平均消费倾向；一般消费倾向
( ztim average propensity to save 平均储蓄倾向；一般储蓄倾向
=2nn "YVP average rate 平均率
n,?IcDU~m average revenue 平均收入；平均收益
OSa}8rlr' average stock 平均库存；平均存货
4A y`rG average yearly rent 平均年租
j.; avoidance of double taxation 避免双重课税
fZ6 fV=HEF avoidance of tax 避税
