A:
/N@NT/.M< A share Ａ股；甲类股份
E#kH>q@K`$ abatement of tax 减税；减扣免税额
qzk]9`i1: ABN AMRO Bank N.V. 荷兰银行
DG3Mcf@5 above-the-line expenditure 线上项目支出；经常预算支出
6O@Lx ]t above-the-line receipt 线上项目收入；经常预算收入
|6`7kb;p ABSA Asia Limited 南非联合亚洲有限公司
C ?\HB#41 absolute change 绝对数值变更
~fO#En
absolute expenditure 实际开支
^Je *k)COn absolute guideline figure 绝对准则数字
Kke
_?/fT absolute interest 绝对权益
cL"Ral-qB absolute order of discharge 绝对破产解除令
f1d<xGx absolute profit margin 绝对利润幅度
BpF}H^V- absolute value 实值；绝对值
y! j>_m){w absolutely vested interest 绝对既得权益
6-nf+ !#G absorbed cost 已吸收成本；已分摊成本
$% W.=a'5 absorption 吸收；分摊；合并
>waA\C} absorption rate 吸收率；摊配率；分摊率
-1R7 8(1 ACB Finance Limited 亚洲商业财务有限公司
uHTm acceptable form of reciprocity 合理的互惠条件
pU u')y acceptable rate 适当利率；适当汇率
MOIVt) ZY acceptance agreement 承兑协议
pf3- acceptance for honour 参加承兑
gER(&L 4[ acceptor 承兑人；接受人；受票人
GU xhn acceptor for honour 参加承兑人
73!])!SVI accident insurance 意外保险
s1T}hp Accident Insurance Association of Hong Kong 香港意外保险公会
<H1e+l{8$ accident insurance scheme 意外保险计划
#Vm)wH3 accident year basis 意外年度基准
};cH5bYF accommodation 通融；贷款
f{'N O`G accommodation bill 通融票据；空头票据
/NVyzM51V accommodation party 汇票代发人
B{1yMJA account balance 帐户余额；帐户结余
McvLU+ account book 帐簿
ZXWm? 9uw account collected in advance 预收款项
C,{ Ekb g account current book 往来帐簿
xf{=~j/L account of after-acquired property 事后取得的财产报告
C 7Hgzc|U account of defaulter 拖欠帐目
0#F<JsO|u account payable 应付帐款
V> Nw2u!! account payee only [A/C payee only] 只可转帐；存入收款人帐户
77G4E ,] account receivable 应收帐款
4WQ
96|F account receivable report 应收帐款报表
|%=c<z+8 account statement 结单；帐单；会计财务报表
r / L account title 帐户名称；会计科目
+# g4Crb accountant's report 会计师报告
pz/vvH5 Accountant's Report Rules 会计师报告规则
t%Y}JKLR accounting and auditing procedure 会计与审计程序；会计与核数程序
M,P:<-J Accounting Arrangements 《会计安排》
%#7 ^b=;= accounting basis 会计基础
0a)LZp| accounting by Official Receiver 破产管理署署长呈交的帐目
0U:9&j P, Accounting Circular 《会计通告》
vLM-v accounting class 会计类别
|C\XU5} accounting date 记帐日期；会计结算日期
;3sJ7%`v accounting for money 款项核算
d^XRkB:h Accounting Officer 会计主任
Fi#b0S accounting period 会计报告期；会计期
A#w*r-P accounting policy 会计政策；会计方针
y~+U(-&. accounting practice 会计惯例
{s[ ,CUL0 accounting principle 会计准则
g U v`G accounting record 会计记录
0I>[rxal accounting report 会计报告
OlYCw.Zu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6X GqZ!2 Accounting Society of China 中国会计学会
D -\z'gS accounting statement 会计报表
&0euNHH;sL accounting system 会计制度；会计系统
QdP)-Fx accounting transaction 会计事项；帐务交易
xXZ { accounting treatment 会计处理
C.{z+ accounting year 会计年度
gz"I=9 accretion 增值；添加
.cg"M 0 accrual 应计项目；应累算数目
},t n accrual basis 应计制；权责发生制
/%h<^YDBf accrual basis accounting 应计制会计；权责发生制会计
ZCCwx71j accrue 应累算；应计
[+4--#&{ accrued benefit 应累算利益
\ g\, accrued charges 应计费用
_cXL Q)- accrued cumulative preference share dividend 应累算的累积优先股股息
[d,")Ng accrued expenses 应累算费用
'~kAsn*/ accrued interest payable 应付利息；应计未付利息
WiclG8l accrued interest receivable 应收利息；应计未收利息
Q
,)}t accrued right 累算权益
Ptv=Bwg accruing profit 应累算的利润
,;-5 5|o\V accumulated fiscal reserve 累积财政储备
i^u5j\pfY* accumulated profit 累积利润；滚存溢利
[|\BuUT' accumulated reserve 累积储备
"]D2}E>U; accumulation of surplus income 累积收益盈余
lzStJ,NPqn acquired assets 既得资产
X{b qG]j acquisition 收购；购置；取得
3 ~^ }R acquisition cost 购置成本
B *j
AD2 acquisition expenses 购置费用
xQ7-4 N, acquisition of 100% interest 收购全部股权
O U3KB acquisition of control 取得控制权
+MP`iuD O acquisition of fixed assets 购置固定资产
` l8^n0- acquisition of shell “买壳”
eZ~ZWb, % acquisition price 收购价
!|gln)|A act of God 天灾
! FVXNl acting partner 执事合伙人
!`%3?}mv, active market 买卖活跃的市场；交投畅旺的市场；旺市
l~V^ active partner 积极参与的合伙人
i@}/KT active trading 交投活跃
@.Pe .\Z actual circulation 实际流通
Lg[_9 `\ actual cost 实际成本
[#emm1k actual expenditure 实际开支；实际支出
ng oAFb actual income 实际入息；实际收入；实际收益
LE:nmo actual market 现货市场
2_]"9d4 actual price 现货价；实际价格
?`%)3gx| actual profit 实际利润
2|n~5\K|t actual quotation 实盘；实际价位；实际报价
w Lf=a^c# actual year basis 按实际年度计算
J9
iQ W actuals 实货
8s_'tw/{ actuarial investigation 精算调查
} 1 > i actuarial principle 精算原则
w1+xlM,,9 actuarial report 精算师报告
E%vG# Actuarial Society of Hong Kong 香港精算学会
mw1|>*X& R actuarial valuation 精算师估值
Wl:vO^ actuary 精算师
?=;dNS@i@ ad referendum agreement 暂定协议；有待覆核的协定
H1FSN6' ad valorem duty 从价税；按值征税
SDTX3A1 ad valorem duty system 从价税制
=gb.%a{R ad valorem fee 从价费
M#Vl{ b ad valorem tariff 从价关税
{Y! -] _ 5 additional allowance 额外免税额
[p+6HF additional amount for unexpired risk 未过期风险的额外款额
+8 avA:o additional assessable profit 补加应评税利润
hi I`ot additional assessment 补加评税
&?=UP4[oif additional commitment 额外承担
6ji z$x additional commitment vote 额外承担拨款
r1= :B'z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
mV0.9pxS additional dependent parent allowance 供养父母额外免税额
}l/ !thzC additional provision 额外拨款
`) [bu additional stamp duty 附加印花税
`4&
GumG additional tax 补加税罚款；补加税款
{%K(O$H# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3rEBG0cf] adjudged bankrupt 被裁定破产
IGj%)_W adjudicated bankrupt 裁定破产人
*t'q n adjudication fee 裁定费；评定印花税额手续费；评估契据费
%{*}KsS` p adjudication of bankruptcy 裁定破产；宣告破产
FL+^r6DQ adjudication of insolvency 裁定无力偿还债务
&n.7~C]R adjusted actual 经调整的实数；调整后的实数
1)8;9
Ba: adjusted current assets 经调整的流动资产；调整后的流动资产
E.$1CGd+ adjusted figure 经调整的数字；调整后的数额
DbdxHuKa> adjusted liabilities 经调整的负债；调整后的负债
6_a42# adjusted loss 经调整的亏损；调整后的亏损
U[1Ir92: adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Y!C=0& p adjusted profit 经调整的利润；调整后的利润
2G'Au} q0n adjusted surplus 经调整的盈余额；调整后的盈余额
|@]`" k adjusted value 经调整的价值；调整后的价值
s mLX NO adjustment 调整；修订；理算〔保险〕
X0Q};, adjustment centre 调剂中心
f>Mg.9gJ( adjustment lag 调整过程的时间差距；调整时差
Z _oBZs adjustment mechanism 调整机制
jFBL ElE adjustment of loss 亏损调整
XY]|OZ7( adjustment process 调整过程；调整程序
-v *wT*I1 adjustment range 调整幅度
_VFxzM9f administered exchange rate 受管制汇率
_u$X.5Q; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v7+f@Z:N* administration expenses 行政费用
~ l~ai>/ administration fee 手续费；行政费
\Lxsg! wtJ administration in bankruptcy 破产管理
D }1Z TX_ administration order 遗产管理令
K8{U b administrator 管理人；遗产管理人
>E&m Np administrator of the estate 遗产管理人
6mr5` 5~w admission of debt 债项承认书
\K+LK a) admission of proof 接纳债权证明
?:(BkY,K5 advance 放贷款项；垫付款项；预支款项；预付款项
v%(2l|M advance account 暂支帐目；预付款帐户
/79_3;^ advance compensation 预付补偿金
_Y '+E advance from shareholder 股东垫款
w,(e,8#: advance pending reimbursement 预支以待日后付还
okx~F9 advanced economy 先进经济体系
1s4+a^ & advancement 预付；预付财产
L Of0_g/ advances warrant 垫款令
|tC`rzo advancing 贷出
Ti`H ?9t adverse balance 逆差
7@R;lOzL3 adverse exchange 逆汇
lg_X|yhL advertisement addressed to shareholders 在报章刊登的致股东通告
b&BSigrvou advice for collection 托收通知书
]+O];*T advice of drawing 提款通知书；汇票通知书
W-9^Ncp advice of payment 付款通知
qF m=(J% Advisory Committee [Securities and Futures Commission]
SV;S`\ i 谘询委员会〔证券及期货事务监察委员会〕
T&6W>VQ|[> Advisory Committee on Diversification 经济多元化谘询委员会
h$)},% e affidavit 誓章；遗产申报誓章
1df }gG affidavit of no receipt 述明无收款的誓章
V_JM@VN}Kk affiliate 联号；联营公司；附属公司
8YJ8_$Z affiliated company 附属公司；联号；联营公司
L
M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
MsMNP[-l affordability 负担能力
f5jxF"oGNo African Development Bank [AfDB] 非洲开发银行
`RUOZ@r after-acquired property 事后取得的财产
p!<Y 'G after-hours dealing 市后交易
m\~{l=jIS after-tax profit 税后盈利；税后利润；税后溢利
Gj]*_"T agency agreement 代理协议
:d7Ju.*J agency expenses 代理机构的开支
6T>e~<^ agency fee 代理费
2
F3U,} Agency Law 《代理法》
P#5&D*`}h agent 代理人；承销人
{e4`D1B agent of company 公司代理人
yrO \\No#H agent's fee 代理人费；经纪费
F.i%o2P3 aggregate 总计；总数；总体数字
Pl4$`Qw#y aggregate amount 总款额；总额
tPh ``o aggregate assets and liabilities 总体资产与负债
I%]L aggregate at constant price 按固定价格计算的总体数字
4%/iu )nx aggregate demand 总需求
C<Q;3w`#1j aggregate gross position 总持仓量
AZ~= ]1 aggregate limit 总限额
Z'EX q. hk aggregate of salaries tax 合计薪俸税
1:S75~b-` aggregate performance 总体表现；总体业绩
$CXKeWS=Q. aggregate supply 总体供应
o.-rdP0P> aggregate surplus 总盈余
6j9P`#L t aggregate total 整体总额
s,Uc cA@ aggregate value 总值；合计价值
4$D:<8B aggregated basis 合计基准
dZ'hTzw~ aggregated net chargeable income 合计应课税入息实额
r:u, aggregation 合并计算；合计；总和
V_*T Y6 aggregation of incomes of husband and wife 夫妇入息合并计算
~D1.opj3 aggregation of property 财产的总和
5nL,sF d agio 差价；贴水
*G) =6\ 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》
iT#)i3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/(-X[[V 《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》
{bB;TO<b` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6X{RcX]/ 《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》
n J H+P!AC Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7 U_~_yb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y/Yp+W6n agreement for a settlement 授产协议
h?H:r <
agreement for assignment 转让协议
V6%J9+DK agreement for sale 售卖协议；买卖协议
dY>oj<9 agreement for sale and purchase 买卖协议
J A'C\ agreement for the payment of interest 支付利息协议
gGl}~ agreement for the repayment of money 还款协议
{%!.aQ, agreement of reinsurance 再保险协议
D&KD5_Sw Agricultural Bank of China 中国农业银行
(xnXM}M&2Y air passenger departure tax 飞机乘客离境税
x 5/O.5>f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c=]z%+,b] airport tax 机场税
(9bFIvMc alcohol duty 酒精税
]<\Ft H alienation 让与；让渡；转让
0&! ,+ alimony 生活费；赡养费
0. _)X All Ordinaries Index [AOI] 所有普通股指数
Ph(bgQg all risks 全险；综合险
9\F:<Bf$# All Sales Record for Stock Market 《股票市场成交报告》
0zR4Kj7EE Allied Capital Resources Limited 新联财务有限公司
E;7vGGf] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
go^?F-
dZ allocation letter 拨款信件
^^MVd@ ,i allocation of fund 分配款项；预留款项
V@6,\1#`| allocation of profit 利润分配；溢利分配
9z)p*+r UK allocation warrant 拨款令
@SA:64
9 allotment 分配；配股
7V Wq8FH` allotment notice 股份配售通知；配股通知
dq$H^BB+> allotment of shares 股份分配
=?Y %w%2 allowable 可获宽免；免税的
WJ)( *1 allowable business loss 可扣除的营业亏损
,r<!30~f allowable expenses 可扣税的支出
tz{W69k+ allowance 免税额；津贴；备抵；准备金
~s_n\r&23 allowance for debts 债项的免税额
x^_(gve : allowance for depreciation by wear and tear 耗损折旧免税额
. e' v c allowance for funeral expenses 殡殓费的免税额
xE+Nz5F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|L
XYF$ allowance for repairs and outgoings 修葺及支出方面的免税额
JWHKa=-H allowance to debtor 给债务人的津贴
c#l W ? alteration of capital 资本更改
,dhSc<:LT alternate trustee 候补受托人
!KiN} p amalgamation 合并
_=ani9E]uF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
CF|c4oY 82 ambit of charges 征税范围；收费范围
[d+f#\ut amended valuation 经修订的估值
l (;~9u0sa American Commodities Exchange 美国商品交易所
E .2b@ American Express Bank Limited 美国运通银行
b(<#n6a}\ American Stock Exchange 美国证券交易所
!? t#QD o amortization 摊销
Y](kMNUSg amount due from banks 存放银行同业的款项
:Osw4u]JXd amount due from banks abroad 存放海外银行同业的款项
wvH=4TT=w" amount due from holding companies 控股公司欠款
3f;W+^NY amount due from local banks 存放本港银行同业的款项
\4;}S&` k amount due to banks 银行同业的存款
)HPt(Ck amount due to banks abroad 海外银行同业的存款
9b
K K amount due to holding companies 控股公司存款
q/I':a[1 amount due to local banks 本港银行同业的存款
t?&
a?6:J amount due to outport banks 外埠银行同业的存款
!RX7TYf amount for note issue 发行纸币的款额
U&DD+4+28: amount of bond 担保契据的款额
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E7>SQc~ amount of consideration 代价款额
&j4 1<A amount of contribution 供款数额
U/v }4b amount of indebtedness 负债款额
(of=hzT^? amount of principal of the loan 贷款本金额
i vy+e-) amount of rates chargeable 应征差饷数额
FdT@} amount of share capital 股本额
+&t`"lRl& amount of sums assured 承保款额
/%W&zd=%# amount of variation 变动幅度
QFn .<@ amount of vote 拨款数额
TL%2?'G amount payable 应付款额
.Sz<%d7XIQ amount receivable 应收款额
|UA)s3Uhxb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`/WX!4eR, analysis 分析
E_t ^osY& ancillary risk 附属风险
+Usy annual account 周年帐目；周年帐目报表；年度决算；年结
AQCU\E annual accounting date 年结日期
GwH p@_ > annual allowance 每年免税额；年积金；年度津贴；年津
KHK|Zu#k ' annual balance 年度余额
B]):$#{Rxl annual disposable income 每年可动用收入
| Vl Q0{
annual estimates 周年预算
~_XJ v annual fee 年费
K0681_bp annual general meeting 周年大会
{yPJYF_l annual growth rate 年增率；每年增长率
N{6
- rR annual long-term supplement 长期个案每年补助金
DB1F _! 9 annual pensionable emolument 可供计算退休金的年薪
"qb1 jv#to annual report 年报
?`jh5Kw%y Annual Report on the Consumer Price Index 《消费物价指数年报》
N~< H` annual return 周年报表；周年申报表；每年报税表格
Wn p \yx` Annual Return Rules 《周年报表规则》
t) O8ON annual review of consumer prices 每年消费物价回顾
'"# W!p annual roll-forward basis 逐年延展方式
Rh%c<</`0s annual salary 年薪
=#tQh g,_ annual statement 年度报表；年度决算表
Z?IwR 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
U_1syaY! annuitant 年金受益人
a@>P?N~LA9 annuity 年金
P, (#'
W annuity contract 年金合约
v61'fQ1Qg! annuity on human life 人寿年金
fu}ZOPu antecedent debt 先前的债项
+:JyXF u ante-dated cheque 倒填日期支票
_]g?3Gw7! anticipated expenditure 预期开支
bV'^ 0(Zv anticipated net profit 预期纯利
4 [\[Ho anticipated revenue 预期收入
STfcx] L anti-inflation measure 反通货膨胀措施
G-vBJlt=t anti-inflationary stance 反通货膨胀立场
9&FFp*'3 apparent deficit 表面赤字
9Z KB, apparent financial solvency 表面偿债能力
Q
db~I#}m' apparent partner 表面合伙人
epWTZV(1x application for personal assessment 个人入息课税申请书
n/>^! S application of fund 资金应用
-!p +^wC application to release as liquidator and to destruct the books of accounts and documents
:P!"'&gCL 申请免除清盘人职务及毁灭帐簿与文件
Xup"gYTZQ appointed actuary 委任精算师
-d|Q|zF^x appointed auditor 委任核数师；委任审计师
2YU-iipdOq appointed trustee 委任的受托人
x/Nh9hh" appointer 委任人
]\ fXy?2 apportioned pro rata 按比例分摊
=vqy5y apportionment 分配；分摊
7q%<JZP Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&}YJ"o[I apportionment formula 分摊方程式
`7f><p /q apportionment of estate duty 遗产税的分摊
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p?7{"Ep appraisal 估价；评估
+Wr"c appreciable growth 可观增长
yu<'-)T.? appreciable impact 显着影响
,wyfMOGLt appreciable increase 可观增长
zc}qAy'< appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
`cz%(R y, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X^2Txm d appreciation tax 增值税
p "J ^ appropriation 拨款；拨用；拨付
\R m 2c8Z2 appropriation account 拨款帐目
}qqE2;{ND Appropriation Bill 拨款法案
hI&ugdf appropriation-in-aid system 补助拨款办法
1XwW4cZ>: approved assets 核准资产
E[z8;A^: 0 approved basket stock 认可一篮子证券
dBB;dN approved budget 核准预算
|=dm xfj@ approved charitable donation 认可慈善捐款
Lq-Di|6q approved charitable institution 认可慈善机构
Qh 3V[b r approved currency 核准货币；认可货币
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9Z approved estimates 核准预算
\Mi] !b|8 approved estimates of expenditure 核准开支预算
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-Je+ approved overseas insurer 核准海外保险人
ftL>oOz[ approved overseas trust company 核准海外信托公司
9JG9;[ approved pooled investment fund 核准汇集投资基金
B i!j re approved provident fund scheme 认可公积金计划
H1FD|Q3 approved provision 核准拨款
)Mtw9[ approved redeemable share 核准可赎回股份
nE~HcxE/ approved regional stock 认可地区性证券
&ye,A(4 approved retirement scheme 认可退休金计划
v(ATbY75 approved subordinated loan 核准附属贷款
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:a@) arbitrage 套戥；套汇；套利
4f}:)M$5 arbitrageur 套戥者；套汇者
ZL0':7 arbitrary amount 临时款项
.7BB*!CP arrangement 措施；安排；协定
bZ/4O*B arrears 欠款
m((A arrears of pay 欠付薪酬
#4?(A[]>H arrears of revenue 逾期未收税款；逾期未收的帐项
af:wg]g articles of association 组织章程；组织细则；组织章程细则
^kS44pr\Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0Hs\q!5Q ascertainment of profit 确定利润
l~Em2@c "Asia Clear" “亚洲结算系统”
BFCF+hU^6R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@iW^OVpp<8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
liYR8 D
| Asian Development Fund [ADF] 亚洲发展基金
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kMz Asian dollar bond 亚洲美元债券
q}nL'KQ,n Asian dollar market 亚洲美元市场
6Y#V;/gK!5 Asian dollar rate 亚洲美元利率
mXX9A a> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\~1>%F'op Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,O9rL :? asked price 沽盘；喊价；索价；卖方报价
+2}aCoL\ assessable income 应评税入息
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wU\ 3"!^h assessable profit 应评税利润
1I'ep\`"X assessable value 应评税值
t`"]"Re assessed profit 估定利润
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assessed value 经评估价值
$] js0 )> assessment 评税；评定；估价；评税单
&"90pBGK assessment number 评税编号；估价编号
,W'?F9Y\ assessment of additional tax 补加税评税
O_PKS$sz{ assessment of performance 业绩评估；实绩评价
.ZK|%VGW Assessor 评税主任
g@&@ ]63 asset price bubbles 资产价格泡沫
c'9-SY1'~ asset-backed securities 具资产保证的证券
>3S^9{d assets accretion 资产增值
w85 PRruW assets and liabilities 资产与负债
nly`\0C assets betterment statement 资产递增表；资产改进表
;st$TVzkn assets lending 实物放款；有抵押贷款
y6[^I'kz assets of the company passing on the death 死者去世时转移的公司资产
k)2L <Lmn assets pledged as security for liabilities 用作负债抵押的资产
u -CC UMR assets portfolio 资产投资组合
(5l 5@MN assets price 资产价格
!wws9 assets quality 资产质素
LnN6{z{M assets realization 资产变现
Ha~g8R& assets refinancing arrangement 资产再集资安排
2 9 +p|n assets securitization 资产证券化
[qHLo>HaL assets situated outside Hong Kong 在香港以外地方的资产
:v_H;UU assets stripping 削减资产；拆卖资产
P=)&]Pz assets value 资产值
P'prp=JD assignee 承让人
0NY2Kw; assignment 转让；转让书；转让契
Y.O/~ af assignment of interest 权益转让
3^>D | assignment of letters patent and trade mark 专利证书及商标转让
- U6" Ce assignment of property 物业转让；物业转让书
7Y:~'&U| assignment right 转让权
y<|vcg8x assignor 转让人
|%F[.9Dp associate 有联系的人；有关连人士；相联者；合伙人；联系人
}gE? ms4$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0Ywqv)gg associate member 附属会员
MIcF "fB![ associated body corporate 相联法人团体
)~q@2^ associated company 相联公司；联属公司
D`;Q?f C associated corporation 相联法团
v{ F/Bifo Association of Chartered Certified Accountants [ACCA] [United Kingdom]
giy 4< 公认会计师公会〔英国〕
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}DCy23 Association of Futures Exchange Brokers 香港期货经纪协会
<y+8\m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
e]\{ Ia association of underwriters 承保人组织
zwA kXj assumption of control 接管
-[kbHrl& assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
_rQM[{Bkg at 19XX price 按一九ＸＸ年价格计算
:Mss"L820 at a discount 按赔价计算；按贴水价格计算；打折扣
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cM)Z6h at a premium 按溢价计算；按升水价格计算
qMAH~P0u at call 通知付款；按通知
d #@N2 at constant market price 按固定市价计算
. bh>_ W_h at constant price 按固定价格计算
b 469 at cost 按成本计算
z}'*zB> at current market price 按当时市价计算；按现时市价计算
G]fl33_}l at current price 按当时价格计算；按现时价格计算
pZR KM<k at factor cost 按要素成本计算；按生产要素成本计算
{1^9* at money-of-the-day price 按付款当日价格计算
f#:7$:{F1 at or better 按指定或较佳价位〔买卖指令〕
u tq*<,^ at par 按面值计算；平价
Ly?yW S-x at sight 见票即付
;C8'7 at the close 按收市盘
m /"\+Hv at the opening 按开市盘
7Zl- | attestation 见证；见证条款
!=(~e':Gv at-the-money option 平价期权
i[b?W$]7 attorney 受权人；受托代表人
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u`06 attornment 新拥有人承认书
CB5 ~!nKv& attributable profit 可归属利润
T,h,)|:I^ attributable share value 可归属股份价值
c43" o Auckland Stock Exchange 奥克兰证券交易所
iVM{ L auction 拍卖
.'Vjs2 2 auctioneer 拍卖商
EQ & E C audit 审计；核数
:U`8s# Audit Commission 审计署
`F:PWG` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3 6D-J)-Z 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〕
hS4Ljyeg audit review 帐目审查
XJ;kyEx3=O Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sa8Sy& X" audited account 审计帐目；经审计的帐目
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#(Ux audited annual account 经审计的周年帐目
kW&{0xkGR audited balance sheet 经审计的资产负债表
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g auditor 核数师；核数主任；审计师
372ew h3' auditor's certificate 核数师证明书；审计师证明书
! 7SZZ z auditor's report 核数师报告；审计师报告
xq',pzN Aussie bond 澳元债券
xUE 9%qO austerity budget 紧缩预算
7 ~[1%` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A u'[|Pr r Australia All Ordinaries Index 澳洲所有普通股票指数
#;'1aT Australian Dollar [AUD] 澳元
@p jah(i` Australian Options Market 澳大利亚期权市场
X%!#Ic]Q Australian Securities Commission 澳洲证券事务监察委员会
k*\ =IacX0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5B w Australian Stock Exchange 澳大利亚证券交易所
o >{+vwK Austrian Schilling [ATS] 奥地利先令
'sI = *c authentication 认证；鉴证
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authority to purchase 委托购买证；委购书
@W|}|V5 authorization 认可；核准；授权；授权书
JZ&]"12]fR authorization by direction 指示授权
{ hUbK+dKZ authorization by instruction 指令授权
j3F[C:-zY authorization by warrant 令状授权
Nko;I?Fn authorization of unit trust 单位信托的认可
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wN ul " authorized agent 指定代理人
@)iv' authorized capital 法定资本
W&y%fd\&3 authorized clerk 出市员
^ 1U2&S authorized dealer 认可交易商
XiI@Px?FL authorized financial institution 认可财务机构
]SpUD authorized fund 认可基金
SE{$a3`UzP authorized fund house 获授权的基金公司；认可基金公司
d; \x 'h2 authorized institution 认可机构
$@q)IK%FDL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LjjE(Yrv{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*nD yB. ( authorized insurer 获授权保险人；获认可承保人
68R[Lc9q5 authorized investment 特准投资项目
o9~ Z! &p authorized person 获授权人
&ZF sK c# authorized representative 获授权代表
%VsuG A authorized share capital 法定股本
h,<%cvU= automated quotation system 自动报价系统
lK EdpF< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3 .B|uN 自动交易系统〔香港期货交易所有限公司〕
`p9h$d automatic adjustment mechanism 自动调整机制
H-?SlVsf automatic adjustment system 自动调整系统
,6,# Lc Automatic Clearing House 自动票据交换所
Z2`(UbG} automatic exchange rates accumulation system 自动化汇率累集系统
dkJ+*L5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Fsv%=E { automatic teller machine [ATM] 自动柜员机
o6K\z+.{ autopay 自动转帐
-gH1`*YL available assets 可用资产
~:Dr]kt available fiscal reserve 现存财政储备
(4n 8 [ available profit 可用利润
~j ",ePl Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?AX./LI average 平均；平均数；海损
J C}y{R8 average basic salary 平均基本薪金
F)) +a&O average consumer expenditure 平均消费开支；一般消费开支
e?3 S0} average cost 平均成本
;OTD1= average cost of land production 增辟土地平均成本
{,|*99V average daily turnover 平均每日成交额
)P@t,mxW/ average daily wage rate 平均每日工资率
bTE%p0 average expenditure pattern 平均开支模式
*^ncb,1+i average growth rate 平均增长率
LHKawEZ average net fixed assets 固定资产平均净值
#-1 ; average of relatives 相对价格平均数
"zL<:TQ" average price 平均价格
g5lf- }? average propensity to consume 平均消费倾向；一般消费倾向
0Pu$1Fp average propensity to save 平均储蓄倾向；一般储蓄倾向
Hq"i0X m average rate 平均率
*xA&t)z(i average revenue 平均收入；平均收益
pJ"Wg @+ average stock 平均库存；平均存货
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,fb average yearly rent 平均年租
Wd?(B4{ avoidance of double taxation 避免双重课税
7NV1w*> / avoidance of tax 避税
