A:
x0lX6
|D A share Ａ股；甲类股份
U%k e 5uwP abatement of tax 减税；减扣免税额
xA!o"VZPq7 ABN AMRO Bank N.V. 荷兰银行
$Q{1^ above-the-line expenditure 线上项目支出；经常预算支出
0M8 JE9 Kx above-the-line receipt 线上项目收入；经常预算收入
K:y q^T7 ABSA Asia Limited 南非联合亚洲有限公司
j&T/.]dX& absolute change 绝对数值变更
N8D'<BU C absolute expenditure 实际开支
QwT ]|
6> absolute guideline figure 绝对准则数字
qZ\zsOnp absolute interest 绝对权益
"mPa >`? absolute order of discharge 绝对破产解除令
Go`omh
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o4~ft!> absolute value 实值；绝对值
3sp*.dk absolutely vested interest 绝对既得权益
{f^30F w absorbed cost 已吸收成本；已分摊成本
Ac7`nvI= absorption 吸收；分摊；合并
6{ 7O absorption rate 吸收率；摊配率；分摊率
P< WD_W ACB Finance Limited 亚洲商业财务有限公司
G~B
V^ acceptable form of reciprocity 合理的互惠条件
>P0AGZ acceptable rate 适当利率；适当汇率
]NFDE-Jz] acceptance agreement 承兑协议
Gzp)OHgJ acceptance for honour 参加承兑
M\v4{\2l0
acceptor 承兑人；接受人；受票人
/$eEj acceptor for honour 参加承兑人
E0O{5YF^T accident insurance 意外保险
FJ U)AjS~ Accident Insurance Association of Hong Kong 香港意外保险公会
^ w&TTo( accident insurance scheme 意外保险计划
lZ)u 4_ accident year basis 意外年度基准
Z,4=<;PF accommodation 通融；贷款
t91CxZQ^s accommodation bill 通融票据；空头票据
f2yv7t
T accommodation party 汇票代发人
=]zPUzr,| account balance 帐户余额；帐户结余
-- ^D )n account book 帐簿
rXm!3E6JL account collected in advance 预收款项
A\# ? rK account current book 往来帐簿
<BU|?T 6~ account of after-acquired property 事后取得的财产报告
'h=
>ej* account of defaulter 拖欠帐目
q!ZmF1sU account payable 应付帐款
]#:xl}'LS account payee only [A/C payee only] 只可转帐；存入收款人帐户
w
x, ; account receivable 应收帐款
1| .
0]~0 account receivable report 应收帐款报表
r?X^*o9 account statement 结单；帐单；会计财务报表
/Hx0=I account title 帐户名称；会计科目
w`7l ;7[ accountant's report 会计师报告
c=b\9!hr_E Accountant's Report Rules 会计师报告规则
^_=0.:QaW accounting and auditing procedure 会计与审计程序；会计与核数程序
GUp51*#XR Accounting Arrangements 《会计安排》
"m H^Owai accounting basis 会计基础
^@19cU?q accounting by Official Receiver 破产管理署署长呈交的帐目
=OHDp7GXO> Accounting Circular 《会计通告》
h{JVq72R accounting class 会计类别
^|K*lI/ accounting date 记帐日期；会计结算日期
S}<
<jI-z accounting for money 款项核算
AQ V3ZVP Accounting Officer 会计主任
ncA2en? accounting period 会计报告期；会计期
hT]p8m
aRZ accounting policy 会计政策；会计方针
{(q U n accounting practice 会计惯例
Bhs`Y /Ls- accounting principle 会计准则
Wey\GQ`"8 accounting record 会计记录
' P Yl%2 accounting report 会计报告
3)-#yO r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
CTP% Accounting Society of China 中国会计学会
cq=R accounting statement 会计报表
}>1E,3A:%G accounting system 会计制度；会计系统
eS.]@ E-T accounting transaction 会计事项；帐务交易
A"k,T7 B accounting treatment 会计处理
j?mJ1J5 accounting year 会计年度
_0f[.vN accretion 增值；添加
<n:?WP~U accrual 应计项目；应累算数目
\c\=S accrual basis 应计制；权责发生制
ueg X accrual basis accounting 应计制会计；权责发生制会计
iB,*X[}EqG accrue 应累算；应计
U^YPL,m1 accrued benefit 应累算利益
8)tyn'~i accrued charges 应计费用
.cabw+& 7 accrued cumulative preference share dividend 应累算的累积优先股股息
<5#e.w accrued expenses 应累算费用
:_H88/?RR accrued interest payable 应付利息；应计未付利息
*&PgDAQ accrued interest receivable 应收利息；应计未收利息
n^%u9H accrued right 累算权益
vJ'ho accruing profit 应累算的利润
s6]f#s5o accumulated fiscal reserve 累积财政储备
bc "N accumulated profit 累积利润；滚存溢利
P OG5 x accumulated reserve 累积储备
+O H."4Z accumulation of surplus income 累积收益盈余
V& nN/CF acquired assets 既得资产
.=FJ5?:4i% acquisition 收购；购置；取得
#Nd +X@j acquisition cost 购置成本
2X]\:<[4 acquisition expenses 购置费用
B>mQ\Q acquisition of 100% interest 收购全部股权
! I Nr acquisition of control 取得控制权
pqr" x2=. acquisition of fixed assets 购置固定资产
a&[n Vu+ acquisition of shell “买壳”
BY d3 rI acquisition price 收购价
={Hbx> p act of God 天灾
Sce9R?I I acting partner 执事合伙人
Zk[# B UA active market 买卖活跃的市场；交投畅旺的市场；旺市
5jLDe~ active partner 积极参与的合伙人
t(yv active trading 交投活跃
#n7{ 3) actual circulation 实际流通
\[&]kPcDl actual cost 实际成本
QM]^@2rK2 actual expenditure 实际开支；实际支出
?`XKaD!
f actual income 实际入息；实际收入；实际收益
DXGO-]!!0 actual market 现货市场
y*D 8XI$ actual price 现货价；实际价格
s^
a`=kO actual profit 实际利润
5e LPn actual quotation 实盘；实际价位；实际报价
# 9t/j`{ actual year basis 按实际年度计算
:+=* actuals 实货
IviWS84 actuarial investigation 精算调查
Pm_= actuarial principle 精算原则
21[F%,{.), actuarial report 精算师报告
IW#(ICeb Actuarial Society of Hong Kong 香港精算学会
#n"/9%35f` actuarial valuation 精算师估值
?xet:#R' actuary 精算师
T xh;r.1e ad referendum agreement 暂定协议；有待覆核的协定
jZ;T&s ad valorem duty 从价税；按值征税
t]ZSo- ad valorem duty system 从价税制
rij[ZrJ ad valorem fee 从价费
4Uiqi{} ad valorem tariff 从价关税
meWAm?8RI additional allowance 额外免税额
]3C8 additional amount for unexpired risk 未过期风险的额外款额
V_pBM additional assessable profit 补加应评税利润
Vh8uE additional assessment 补加评税
5-*]PAC additional commitment 额外承担
9wC; m : additional commitment vote 额外承担拨款
k
y98/6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c>Se Onf additional dependent parent allowance 供养父母额外免税额
;GAYcVB additional provision 额外拨款
W#[!8d35$ additional stamp duty 附加印花税
1rEP)66N additional tax 补加税罚款；补加税款
Xwi&uyvU& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
TG9)x|! adjudged bankrupt 被裁定破产
p1nA7;B-m adjudicated bankrupt 裁定破产人
2&m7pcls adjudication fee 裁定费；评定印花税额手续费；评估契据费
L7- nPH adjudication of bankruptcy 裁定破产；宣告破产
nM`) `!/ adjudication of insolvency 裁定无力偿还债务
A
M2M87{t adjusted actual 经调整的实数；调整后的实数
-,dQ&Qf? adjusted current assets 经调整的流动资产；调整后的流动资产
D | o@(V adjusted figure 经调整的数字；调整后的数额
%8Z,t+' adjusted liabilities 经调整的负债；调整后的负债
qHCs{ u adjusted loss 经调整的亏损；调整后的亏损
X3[!x Mij 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
)R4<*
/C:w adjusted profit 经调整的利润；调整后的利润
:m\KQ1sq adjusted surplus 经调整的盈余额；调整后的盈余额
u_B SWhiW adjusted value 经调整的价值；调整后的价值
hqPn~Tq adjustment 调整；修订；理算〔保险〕
q*O KA5 adjustment centre 调剂中心
YYHm0pc adjustment lag 调整过程的时间差距；调整时差
z@i4dC adjustment mechanism 调整机制
Q\76jD`m\ adjustment of loss 亏损调整
? la_ +;m adjustment process 调整过程；调整程序
f#5JAR adjustment range 调整幅度
8=~>B@' administered exchange rate 受管制汇率
ShpnFuH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lI 1lP 1 administration expenses 行政费用
lNb\^b administration fee 手续费；行政费
zTLn*? administration in bankruptcy 破产管理
Sg-xm+iSDt administration order 遗产管理令
|BW, pT administrator 管理人；遗产管理人
S2)S/ nf administrator of the estate 遗产管理人
_ LNPB$P admission of debt 债项承认书
7;NV
1RV admission of proof 接纳债权证明
2#3R]zIO advance 放贷款项；垫付款项；预支款项；预付款项
y`\Mhnj advance account 暂支帐目；预付款帐户
8GldVn.u advance compensation 预付补偿金
>Il`AR;D advance from shareholder 股东垫款
,X^_w
g advance pending reimbursement 预支以待日后付还
Zi)b<tM
q advanced economy 先进经济体系
a"}#HvB+ advancement 预付；预付财产
AX+d? M advances warrant 垫款令
''uI+>Y advancing 贷出
p/h&_^EXU adverse balance 逆差
~-d.3A $u adverse exchange 逆汇
iC-ABOOu{l advertisement addressed to shareholders 在报章刊登的致股东通告
4:$>, D\ advice for collection 托收通知书
B! V{.p advice of drawing 提款通知书；汇票通知书
Q\L5ZJ%y/ advice of payment 付款通知
Br5 Io=/wg Advisory Committee [Securities and Futures Commission]
!Yu-a! 谘询委员会〔证券及期货事务监察委员会〕
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Uy3C+6 Advisory Committee on Diversification 经济多元化谘询委员会
!\1 W*6U8; affidavit 誓章；遗产申报誓章
Oq6n.:8g" affidavit of no receipt 述明无收款的誓章
T;@> O^ affiliate 联号；联营公司；附属公司
KU,w9<~i( affiliated company 附属公司；联号；联营公司
tHbPd.^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4& e@> affordability 负担能力
?LI9F7n African Development Bank [AfDB] 非洲开发银行
p8l#=]\ ; after-acquired property 事后取得的财产
L?x?+HPY. after-hours dealing 市后交易
Z@!W? Ed after-tax profit 税后盈利；税后利润；税后溢利
I&8m5F?$` agency agreement 代理协议
I })t agency expenses 代理机构的开支
#~;8#!X agency fee 代理费
AF]!wUKxy Agency Law 《代理法》
S:/ RYT" agent 代理人；承销人
1i:g
/H agent of company 公司代理人
OL5 HofgNm agent's fee 代理人费；经纪费
`aL|qyrq# aggregate 总计；总数；总体数字
w9$8t 9$| aggregate amount 总款额；总额
(PcK(C!}=\ aggregate assets and liabilities 总体资产与负债
493i*j5r)l aggregate at constant price 按固定价格计算的总体数字
4iqmi<[(" aggregate demand 总需求
Z4i oXl aggregate gross position 总持仓量
k &iDJt aggregate limit 总限额
MdZgS# ` aggregate of salaries tax 合计薪俸税
dM {~Ubb aggregate performance 总体表现；总体业绩
DA`sm aggregate supply 总体供应
x9l0UD*+g aggregate surplus 总盈余
mo[<4U ks aggregate total 整体总额
2F @)nh aggregate value 总值；合计价值
xc.D!Iav aggregated basis 合计基准
9ox|. 68q aggregated net chargeable income 合计应课税入息实额
'%C.([ aggregation 合并计算；合计；总和
4UjE*Aq aggregation of incomes of husband and wife 夫妇入息合并计算
g )qnjeSs] aggregation of property 财产的总和
^85n9a?8 agio 差价；贴水
8zD H<Gb 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》
J+jmSK%z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Cfo 8gX* 《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》
Lo5@zNt%W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
y[ 6&46r7D 《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》
jUvA<r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L~y t AZ, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'h> 5 &=r agreement for a settlement 授产协议
bDBO+qA agreement for assignment 转让协议
L 8wcH agreement for sale 售卖协议；买卖协议
@[tV_Z%,b agreement for sale and purchase 买卖协议
Yc`j agreement for the payment of interest 支付利息协议
)kKmgtj agreement for the repayment of money 还款协议
o Xi}@ agreement of reinsurance 再保险协议
Du: p!nO Agricultural Bank of China 中国农业银行
YQV ?S air passenger departure tax 飞机乘客离境税
W^.-C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^7 bf8 ^` airport tax 机场税
)nHE$gVM
s alcohol duty 酒精税
Q &7)vs alienation 让与；让渡；转让
\UqS -j| alimony 生活费；赡养费
fTV|? :C{ All Ordinaries Index [AOI] 所有普通股指数
92]ZiL?k all risks 全险；综合险
_T|H69 J All Sales Record for Stock Market 《股票市场成交报告》
I9un Allied Capital Resources Limited 新联财务有限公司
)|y2Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L'XdX\5 allocation letter 拨款信件
|F@xwfgb allocation of fund 分配款项；预留款项
x X/s1(P allocation of profit 利润分配；溢利分配
IAF;mv}' allocation warrant 拨款令
lI_Yb: allotment 分配；配股
M'zS7=F!: allotment notice 股份配售通知；配股通知
5 k%9>U%$ allotment of shares 股份分配
S=H_9io allowable 可获宽免；免税的
=lC;^&D-0/ allowable business loss 可扣除的营业亏损
hMeqs+ allowable expenses 可扣税的支出
w zqd
g allowance 免税额；津贴；备抵；准备金
3
t8 8AN=4 allowance for debts 债项的免税额
51G=RYay9 allowance for depreciation by wear and tear 耗损折旧免税额
c|}K _~l_ allowance for funeral expenses 殡殓费的免税额
0w(T^G hZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!\-4gr?`! allowance for repairs and outgoings 修葺及支出方面的免税额
KU|BT .o8 allowance to debtor 给债务人的津贴
0vu KGjK alteration of capital 资本更改
r}0C8(o q alternate trustee 候补受托人
AR~$MCR]"k amalgamation 合并
=v4r M0m, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>$naTSJq ambit of charges 征税范围；收费范围
4[#6<Ixf amended valuation 经修订的估值
\} Acq; American Commodities Exchange 美国商品交易所
/ $9
:L American Express Bank Limited 美国运通银行
^+%tlX_+. American Stock Exchange 美国证券交易所
f-3'D-{EKt amortization 摊销
Cb{A:\>Q{ amount due from banks 存放银行同业的款项
$HBT%g@UN amount due from banks abroad 存放海外银行同业的款项
juMxl amount due from holding companies 控股公司欠款
tpa^k amount due from local banks 存放本港银行同业的款项
?QMclzh*- amount due to banks 银行同业的存款
}#OqU#
q| amount due to banks abroad 海外银行同业的存款
)?B~64N,+ amount due to holding companies 控股公司存款
}B=qH7u.K amount due to local banks 本港银行同业的存款
YWRE&MQ_ amount due to outport banks 外埠银行同业的存款
w=D%D8 r2 amount for note issue 发行纸币的款额
UV']NH h amount of bond 担保契据的款额
l H)em.# amount of consideration 代价款额
#~4{`]W6 amount of contribution 供款数额
vX WsF\g amount of indebtedness 负债款额
slge+xq\J amount of principal of the loan 贷款本金额
d]CviQUq amount of rates chargeable 应征差饷数额
z$ c&=Q amount of share capital 股本额
gX$0[
sIS. amount of sums assured 承保款额
p ,w|=@= amount of variation 变动幅度
w53z*l>e k amount of vote 拨款数额
}F{C= l2 amount payable 应付款额
G(As%r] amount receivable 应收款额
GG_^K#* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,v*p analysis 分析
B:?#l=FL ancillary risk 附属风险
df4sOqU annual account 周年帐目；周年帐目报表；年度决算；年结
U=F-] lD annual accounting date 年结日期
4|6&59?pnc annual allowance 每年免税额；年积金；年度津贴；年津
tE]5@b,R annual balance 年度余额
uNe}"hs annual disposable income 每年可动用收入
qDRNtFa annual estimates 周年预算
\D,M2vC~G annual fee 年费
QB/7/PW{H\ annual general meeting 周年大会
]yAEjn9cN annual growth rate 年增率；每年增长率
~v2V`lxh annual long-term supplement 长期个案每年补助金
r(:
8!=~K annual pensionable emolument 可供计算退休金的年薪
w%3Fg~Up annual report 年报
\E$1l c Annual Report on the Consumer Price Index 《消费物价指数年报》
,u}<Ws8N annual return 周年报表；周年申报表；每年报税表格
/M^V 2= Annual Return Rules 《周年报表规则》
'Aj(i/CM annual review of consumer prices 每年消费物价回顾
s(AJkO'` annual roll-forward basis 逐年延展方式
|66m` < annual salary 年薪
fJLf7+q annual statement 年度报表；年度决算表
#\p P2
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
b JfD\ annuitant 年金受益人
Ecxj9h,S annuity 年金
{sC@N![ annuity contract 年金合约
T-9k <,>? annuity on human life 人寿年金
|N:MZ#}; antecedent debt 先前的债项
dD/t_ {h ante-dated cheque 倒填日期支票
PwW^y#96 anticipated expenditure 预期开支
sDLS*467 anticipated net profit 预期纯利
:1aL9 fT anticipated revenue 预期收入
CAUi jMI@ anti-inflation measure 反通货膨胀措施
T8$%9&j!UE anti-inflationary stance 反通货膨胀立场
v"u7~Dw# 1 apparent deficit 表面赤字
5v|H<wPp apparent financial solvency 表面偿债能力
})20Zld}a apparent partner 表面合伙人
3L%W VCB application for personal assessment 个人入息课税申请书
,IIZ Xl@ application of fund 资金应用
i8Fs0U4" application to release as liquidator and to destruct the books of accounts and documents
5<89Af&&K8 申请免除清盘人职务及毁灭帐簿与文件
cMD RWh appointed actuary 委任精算师
Ia=_78MgZ appointed auditor 委任核数师；委任审计师
<S]KaDu^ appointed trustee 委任的受托人
PZys u appointer 委任人
Z)mX,=p apportioned pro rata 按比例分摊
&/s~? Iq apportionment 分配；分摊
=/6p#d*0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M^z=1Yr Md apportionment formula 分摊方程式
i?F[||O"$ apportionment of estate duty 遗产税的分摊
=~J"kC appraisal 估价；评估
Ovv ny$ appreciable growth 可观增长
`Kh ]x9 Z appreciable impact 显着影响
tM&n3MWQ appreciable increase 可观增长
\n#] %X5c appreciation 增值；升值
i" L }!5 appreciation against other currencies 相对其他货币升值
QU:EY'2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
pT4qPta,2 appreciation tax 增值税
Pt x,2e&Hq appropriation 拨款；拨用；拨付
[%)@|^hw91 appropriation account 拨款帐目
* [tc Appropriation Bill 拨款法案
6| ,e% appropriation-in-aid system 补助拨款办法
<tFSF%vG= approved assets 核准资产
um;:fT+ approved basket stock 认可一篮子证券
>SvDgeg_7f approved budget 核准预算
}6).|^]\' approved charitable donation 认可慈善捐款
:.#z approved charitable institution 认可慈善机构
N~;*bvW{ approved currency 核准货币；认可货币
6sPk:5 approved estimates 核准预算
|G tY*| approved estimates of expenditure 核准开支预算
/D0RC approved overseas insurer 核准海外保险人
8;TAb.r approved overseas trust company 核准海外信托公司
t) 9]<pN% approved pooled investment fund 核准汇集投资基金
[s~JceUyX approved provident fund scheme 认可公积金计划
)ZGYh E approved provision 核准拨款
[-\ ({<t3x approved redeemable share 核准可赎回股份
25d\!3#E approved regional stock 认可地区性证券
*B1 x`=
approved retirement scheme 认可退休金计划
"K ,bH approved subordinated loan 核准附属贷款
U P \C"\ arbitrage 套戥；套汇；套利
YMT8p\ #rp arbitrageur 套戥者；套汇者
, j y<o+! arbitrary amount 临时款项
M ;*$gV<x arrangement 措施；安排；协定
GuT6K}~|D arrears 欠款
X~lZ OVmS arrears of pay 欠付薪酬
# e/2C arrears of revenue 逾期未收税款；逾期未收的帐项
T|ZF /&XP articles of association 组织章程；组织细则；组织章程细则
:c y >c2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q!yb16J ascertainment of profit 确定利润
+'|{1gB "Asia Clear" “亚洲结算系统”
RU0i#s uiz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
YZ+>\ x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6B#('gxO Asian Development Fund [ADF] 亚洲发展基金
F?z<xL@ Asian dollar bond 亚洲美元债券
s2%V4yy% Asian dollar market 亚洲美元市场
8h|M!/&2 Asian dollar rate 亚洲美元利率
;7rd;zJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4QE=f(u;h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7{ pIPmJ asked price 沽盘；喊价；索价；卖方报价
7rcA[)<' assessable income 应评税入息
;K_}A4K assessable loss 应评税亏损
JWWYVl VC assessable profit 应评税利润
\Pbv N\L assessable value 应评税值
3?2<W EYr assessed profit 估定利润
?q _^Rj$ assessed value 经评估价值
&|b4\uj9 assessment 评税；评定；估价；评税单
)CLf;@1 assessment number 评税编号；估价编号
y;nvR6) assessment of additional tax 补加税评税
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f-_D assessment of performance 业绩评估；实绩评价
H?tUC bw Assessor 评税主任
oV9z(!X/ asset price bubbles 资产价格泡沫
03EV %Vc asset-backed securities 具资产保证的证券
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assets accretion 资产增值
%x2 uP9 assets and liabilities 资产与负债
n!G.At'JP assets betterment statement 资产递增表；资产改进表
|O-`5_z$r assets lending 实物放款；有抵押贷款
k#C
f}) assets of the company passing on the death 死者去世时转移的公司资产
GAw(mH* assets pledged as security for liabilities 用作负债抵押的资产
U&P{? >{u assets portfolio 资产投资组合
@ 4drjT assets price 资产价格
Z\Z,,g+WL assets quality 资产质素
DtWx r assets realization 资产变现
r?p[3JJ;mG assets refinancing arrangement 资产再集资安排
EyY],W1 Y assets securitization 资产证券化
^gOww6$ < assets situated outside Hong Kong 在香港以外地方的资产
Z~p!C/B assets stripping 削减资产；拆卖资产
y <uAp assets value 资产值
@'i+ff\ assignee 承让人
; F5"}x assignment 转让；转让书；转让契
R)oB!$k assignment of interest 权益转让
%<} <'V0 assignment of letters patent and trade mark 专利证书及商标转让
fW (/Loh assignment of property 物业转让；物业转让书
o5swH6Y.)J assignment right 转让权
7?J3ci\ assignor 转让人
byGn,m associate 有联系的人；有关连人士；相联者；合伙人；联系人
6)}B"Qd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
ZyI$M 3{J associated body corporate 相联法人团体
F2;:vTA> associated company 相联公司；联属公司
OQp, 3 M{_ associated corporation 相联法团
N F+<#*1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#y 1Bx, 公认会计师公会〔英国〕
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WW2 Association of Futures Exchange Brokers 香港期货经纪协会
~$<UE }qp Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
CqFeF?xd8h association of underwriters 承保人组织
uSN"vpc4D assumption of control 接管
Nxk(me c" assurance 担保；保险；转易；转易书
$6h*l T< assurance of interest 权益的转易
J;}3t! at 19XX price 按一九ＸＸ年价格计算
O9s?h3 at a discount 按赔价计算；按贴水价格计算；打折扣
icgJ;Q 5 at a premium 按溢价计算；按升水价格计算
D!F 2 l_ at call 通知付款；按通知
mR% FqaN_ at constant market price 按固定市价计算
}D*yr3b at constant price 按固定价格计算
T\9~<"P^ at cost 按成本计算
WO X}Sw" at current market price 按当时市价计算；按现时市价计算
yZCX S at current price 按当时价格计算；按现时价格计算
&Z;_ TN9[ at factor cost 按要素成本计算；按生产要素成本计算
T95t"g?p at money-of-the-day price 按付款当日价格计算
W .I\J<=V at or better 按指定或较佳价位〔买卖指令〕
dNiH|-$an at par 按面值计算；平价
|3shc,7 at sight 见票即付
F~HRME; Z at the close 按收市盘
5o)Y$>T0 at the opening 按开市盘
8Pmdk1 ~ attestation 见证；见证条款
0;<)\Wt=i9 at-the-money option 平价期权
3qaMO#{M attorney 受权人；受托代表人
''H" ^oS attornment 新拥有人承认书
SeEw.;Xw attributable profit 可归属利润
L',mKOej attributable share value 可归属股份价值
AjkW0FB:1 Auckland Stock Exchange 奥克兰证券交易所
65TfFcQ<S auction 拍卖
&GhP vrxI? auctioneer 拍卖商
CnISe^h audit 审计；核数
)Si2 u5 Audit Commission 审计署
Ps 4 ZFX Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;_O)p,p 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
3j Z6kfj audit review 帐目审查
}V]R+%:w@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F;q#& audited account 审计帐目；经审计的帐目
Ki br ]w audited annual account 经审计的周年帐目
Hfym 30 audited balance sheet 经审计的资产负债表
N&,]^>^u auditor 核数师；核数主任；审计师
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( auditor's certificate 核数师证明书；审计师证明书
+ B}0=Ex$t auditor's report 核数师报告；审计师报告
][&9]omB Aussie bond 澳元债券
LWf qEL
- austerity budget 紧缩预算
Gl}Qxv #$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U{@5*4 Australia All Ordinaries Index 澳洲所有普通股票指数
T/1gI9 X Australian Dollar [AUD] 澳元
rl08 R Australian Options Market 澳大利亚期权市场
pkgjTXR2b Australian Securities Commission 澳洲证券事务监察委员会
lIRlMLuG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|7k_N|E Australian Stock Exchange 澳大利亚证券交易所
J h&~ToF! Austrian Schilling [ATS] 奥地利先令
qS| \JG authentication 认证；鉴证
T>`7 4B: authority to purchase 委托购买证；委购书
QHq,/kWY authorization 认可；核准；授权；授权书
eHiy,IN authorization by direction 指示授权
47K1$3P authorization by instruction 指令授权
tDg}Ys=4K> authorization by warrant 令状授权
) 2I H
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[ic 870_ authorized agent 指定代理人
O @V%Cu authorized capital 法定资本
r!PpUwod authorized clerk 出市员
dG7OqA:9 authorized dealer 认可交易商
g%[c<l 9 authorized financial institution 认可财务机构
sEJC-$ authorized fund 认可基金
G f EX> authorized fund house 获授权的基金公司；认可基金公司
T .FI'wy authorized institution 认可机构
U1nw- Q+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"VG +1r+]4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%D g0fL authorized insurer 获授权保险人；获认可承保人
@Fp_^5 authorized investment 特准投资项目
EJ@p-} I! authorized person 获授权人
4d b(<h authorized representative 获授权代表
" ZM4F?x authorized share capital 法定股本
E_e6^Sk5B( automated quotation system 自动报价系统
. mLK`c6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
f y :,_# 自动交易系统〔香港期货交易所有限公司〕
myl+J;,] automatic adjustment mechanism 自动调整机制
+Z M) bbB automatic adjustment system 自动调整系统
Qv,"($n\ Automatic Clearing House 自动票据交换所
?']5dD automatic exchange rates accumulation system 自动化汇率累集系统
w- wV3Q6X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:L44]K5FL automatic teller machine [ATM] 自动柜员机
{8)zg<rL+M autopay 自动转帐
npJt3
Y_I available assets 可用资产
D=m 'pL/pl available fiscal reserve 现存财政储备
#P
l ~R available profit 可用利润
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m6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ydRC1~f0 average 平均；平均数；海损
nD5 gP average basic salary 平均基本薪金
Qham^ average consumer expenditure 平均消费开支；一般消费开支
m< _S_c average cost 平均成本
3 @ak<9& average cost of land production 增辟土地平均成本
'u4<BQVV[ average daily turnover 平均每日成交额
}by;F9&B average daily wage rate 平均每日工资率
^?7`;/ average expenditure pattern 平均开支模式
;r_F[E2 z average growth rate 平均增长率
Dn&D!B average net fixed assets 固定资产平均净值
#]nx!*JNZ average of relatives 相对价格平均数
0U%f)mG average price 平均价格
X/iT)R]b average propensity to consume 平均消费倾向；一般消费倾向
EQ'V{PIfj average propensity to save 平均储蓄倾向；一般储蓄倾向
?7<JQh)"e average rate 平均率
Zjbc3 M5 average revenue 平均收入；平均收益
3)\8%Ox average stock 平均库存；平均存货
\b%kf9 9 average yearly rent 平均年租
^6_e=jIN
avoidance of double taxation 避免双重课税
UfN&v >8f avoidance of tax 避税
