A:
\3UdC{~ A share Ａ股；甲类股份
BbhdGFG1 abatement of tax 减税；减扣免税额
6iS+3 + ABN AMRO Bank N.V. 荷兰银行
V#FLxITk above-the-line expenditure 线上项目支出；经常预算支出
+PD5pr above-the-line receipt 线上项目收入；经常预算收入
XX;%:?n ABSA Asia Limited 南非联合亚洲有限公司
W sz9X; absolute change 绝对数值变更
rJ*WxOoS{ absolute expenditure 实际开支
C!A_P Q2y absolute guideline figure 绝对准则数字
6!V* :.( absolute interest 绝对权益
-Euy5Y absolute order of discharge 绝对破产解除令
O~1p]j absolute profit margin 绝对利润幅度
UzRF'<TWf absolute value 实值；绝对值
!S<~(Ujyw absolutely vested interest 绝对既得权益
U4/$4.'NQ absorbed cost 已吸收成本；已分摊成本
` OK
}q absorption 吸收；分摊；合并
p`ZGV97 absorption rate 吸收率；摊配率；分摊率
t)ry)[Dxv ACB Finance Limited 亚洲商业财务有限公司
*gKr1}M acceptable form of reciprocity 合理的互惠条件
pEP.^[ acceptable rate 适当利率；适当汇率
}jXUd=.Nu acceptance agreement 承兑协议
l0,O4k2 ' acceptance for honour 参加承兑
nP
/$uj acceptor 承兑人；接受人；受票人
qd;f]ndo acceptor for honour 参加承兑人
'S
;vv]}Gs accident insurance 意外保险
{uG_)G Fr0 Accident Insurance Association of Hong Kong 香港意外保险公会
7~f l4* accident insurance scheme 意外保险计划
A) .AAr accident year basis 意外年度基准
OuH]Y 70( accommodation 通融；贷款
[! o -F; accommodation bill 通融票据；空头票据
kE|#mI[> accommodation party 汇票代发人
ot6 P q} account balance 帐户余额；帐户结余
J)+eEmrU account book 帐簿
+d15a%^` account collected in advance 预收款项
~-zC8._w3r account current book 往来帐簿
b s*Z{R account of after-acquired property 事后取得的财产报告
(/Bkwb JyE account of defaulter 拖欠帐目
[\p0eUog/ account payable 应付帐款
<;K/Yv'{r account payee only [A/C payee only] 只可转帐；存入收款人帐户
]].21 account receivable 应收帐款
y->iv% account receivable report 应收帐款报表
7u(i4O&
k account statement 结单；帐单；会计财务报表
w,$1 7+]3 account title 帐户名称；会计科目
(x!bZ,fu accountant's report 会计师报告
q5Mif\ Accountant's Report Rules 会计师报告规则
Plv + mb accounting and auditing procedure 会计与审计程序；会计与核数程序
&0TheY;srf Accounting Arrangements 《会计安排》
AE Jm/8,T accounting basis 会计基础
HBu>BSv: accounting by Official Receiver 破产管理署署长呈交的帐目
bvKi0- Accounting Circular 《会计通告》
}2{#=Elh accounting class 会计类别
CSs6V m!= accounting date 记帐日期；会计结算日期
t~M_NEPxV accounting for money 款项核算
P&VI2k Accounting Officer 会计主任
0]HI c accounting period 会计报告期；会计期
tIw4V^'| accounting policy 会计政策；会计方针
cm<3'#~Q? accounting practice 会计惯例
/cn_|DwN5 accounting principle 会计准则
Ab)7h CUW accounting record 会计记录
v]>(Ps )R accounting report 会计报告
[d}1Cq= _ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
MJoC*8QxM Accounting Society of China 中国会计学会
zrM|8Cu accounting statement 会计报表
&~EOM accounting system 会计制度；会计系统
#e[5O| V~ accounting transaction 会计事项；帐务交易
+{Ttv7l_2 accounting treatment 会计处理
@nK 08Kj- accounting year 会计年度
:KwYuwYS accretion 增值；添加
W:G *t4i accrual 应计项目；应累算数目
t!LvV.g+ accrual basis 应计制；权责发生制
Vow+,,oh accrual basis accounting 应计制会计；权责发生制会计
R !HL+ accrue 应累算；应计
n@f@-d$m\< accrued benefit 应累算利益
;pJ7k23( accrued charges 应计费用
(J;<&v}Gad accrued cumulative preference share dividend 应累算的累积优先股股息
L` BLkDm
accrued expenses 应累算费用
I N"qJ3<k accrued interest payable 应付利息；应计未付利息
+9t@eHJT1 accrued interest receivable 应收利息；应计未收利息
y)2]:nD`B accrued right 累算权益
\BA_PyS?W+ accruing profit 应累算的利润
/}wGmX! -! accumulated fiscal reserve 累积财政储备
` $}[np | accumulated profit 累积利润；滚存溢利
a"EXR-+8 accumulated reserve 累积储备
ev`p!p accumulation of surplus income 累积收益盈余
\VW.>@s~ acquired assets 既得资产
wp$=lU{B acquisition 收购；购置；取得
f-PDgs acquisition cost 购置成本
zPn8>J<.0Q acquisition expenses 购置费用
TAP/gN' acquisition of 100% interest 收购全部股权
0z . & acquisition of control 取得控制权
B; ~T|ex u acquisition of fixed assets 购置固定资产
"qF8'58 acquisition of shell “买壳”
I aW8 acquisition price 收购价
.d;/6HD[y act of God 天灾
|e!Sm{#! acting partner 执事合伙人
*<KY ^; active market 买卖活跃的市场；交投畅旺的市场；旺市
9,4a?.*4~ active partner 积极参与的合伙人
u >x2 active trading 交投活跃
s`TfNwDvU actual circulation 实际流通
U`D"L4},. actual cost 实际成本
%k"-rmW actual expenditure 实际开支；实际支出
Fik*7!XQ8 actual income 实际入息；实际收入；实际收益
>[[< 5$,T actual market 现货市场
r3|vu"Ue i actual price 现货价；实际价格
xi ^_C!*J actual profit 实际利润
Rzz*[H actual quotation 实盘；实际价位；实际报价
.S[5CO^ actual year basis 按实际年度计算
U]_1yX actuals 实货
avdi9!J2 actuarial investigation 精算调查
% 30&6 " actuarial principle 精算原则
gZ 9<H q actuarial report 精算师报告
CpA=DnZ Actuarial Society of Hong Kong 香港精算学会
~s+\Y/@A actuarial valuation 精算师估值
).LJY<A actuary 精算师
h.PY$W< ad referendum agreement 暂定协议；有待覆核的协定
F<o J ad valorem duty 从价税；按值征税
_T H'v:C ad valorem duty system 从价税制
o)w'w34FCT ad valorem fee 从价费
{jb Ocx$t ad valorem tariff 从价关税
Fq~de%y additional allowance 额外免税额
{ 2-w<t additional amount for unexpired risk 未过期风险的额外款额
$H?v additional assessable profit 补加应评税利润
TJ#<wIiX additional assessment 补加评税
e<q;` H additional commitment 额外承担
S-My 6'ar additional commitment vote 额外承担拨款
Ta~Ei=d^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ofsua?lSe additional dependent parent allowance 供养父母额外免税额
^,,|ED\M{m additional provision 额外拨款
r" ^P>8 additional stamp duty 附加印花税
fy7]I?vm@ additional tax 补加税罚款；补加税款
Rzw}W7zg[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hCM+=]z" adjudged bankrupt 被裁定破产
TEv3;Z *N adjudicated bankrupt 裁定破产人
?bY'J6n. adjudication fee 裁定费；评定印花税额手续费；评估契据费
kz] qk15w adjudication of bankruptcy 裁定破产；宣告破产
A=>%KQc? adjudication of insolvency 裁定无力偿还债务
h
~v8Q_6 adjusted actual 经调整的实数；调整后的实数
^k/@y@% adjusted current assets 经调整的流动资产；调整后的流动资产
/ F9BbG{ adjusted figure 经调整的数字；调整后的数额
WUZusW5s adjusted liabilities 经调整的负债；调整后的负债
:D ;BA adjusted loss 经调整的亏损；调整后的亏损
W
A-\2 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
.* i.Z adjusted profit 经调整的利润；调整后的利润
kec t)=T( adjusted surplus 经调整的盈余额；调整后的盈余额
Nn>Oq+: adjusted value 经调整的价值；调整后的价值
Zg_ fec~6q adjustment 调整；修订；理算〔保险〕
[s"xOP9R adjustment centre 调剂中心
K8daSvc adjustment lag 调整过程的时间差距；调整时差
XC% u`UG adjustment mechanism 调整机制
u8 Q`la adjustment of loss 亏损调整
w a2?%y_G adjustment process 调整过程；调整程序
:;HJ3V; adjustment range 调整幅度
&C6Z-bS" administered exchange rate 受管制汇率
)T&ZiHIJ3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E.45 s? r administration expenses 行政费用
plN:QS$
administration fee 手续费；行政费
[ `2V!rU administration in bankruptcy 破产管理
9bwG3jn4? administration order 遗产管理令
&?"E"GH administrator 管理人；遗产管理人
#% 5[8~& administrator of the estate 遗产管理人
v)1@Ew=Y% admission of debt 债项承认书
n.F^9j+V admission of proof 接纳债权证明
K+|G9 advance 放贷款项；垫付款项；预支款项；预付款项
lsq\CavbM advance account 暂支帐目；预付款帐户
L.X"wIs^ advance compensation 预付补偿金
8Mg wXH advance from shareholder 股东垫款
SI\
O>a 9{ advance pending reimbursement 预支以待日后付还
<5BNcl\ZL advanced economy 先进经济体系
> >%m,F[ advancement 预付；预付财产
'A2^K5`3 advances warrant 垫款令
m?GBvL$ advancing 贷出
(J} tC qP adverse balance 逆差
E?v:7p< adverse exchange 逆汇
/# TtAkH advertisement addressed to shareholders 在报章刊登的致股东通告
Bre:_>* advice for collection 托收通知书
C( wZj O?N advice of drawing 提款通知书；汇票通知书
Bc&Y[u-n advice of payment 付款通知
J@$KF GUs Advisory Committee [Securities and Futures Commission]
= Zi'L48 谘询委员会〔证券及期货事务监察委员会〕
1# }}: Advisory Committee on Diversification 经济多元化谘询委员会
&65I
6 affidavit 誓章；遗产申报誓章
e>J.r("f affidavit of no receipt 述明无收款的誓章
@KJ~M3d0l affiliate 联号；联营公司；附属公司
E/OfkL*\ affiliated company 附属公司；联号；联营公司
eU(cn8/} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zpgRK4p,I" affordability 负担能力
xaI)d/ African Development Bank [AfDB] 非洲开发银行
.:r
l<. after-acquired property 事后取得的财产
[$]qJ~kz after-hours dealing 市后交易
@}\wec_ after-tax profit 税后盈利；税后利润；税后溢利
iewwL7 agency agreement 代理协议
pmfL}Dn agency expenses 代理机构的开支
FIu|eW+ <l agency fee 代理费
f9 $8$O Agency Law 《代理法》
o*_arzhA agent 代理人；承销人
B e;l!] i agent of company 公司代理人
Y+)qb); agent's fee 代理人费；经纪费
NWue;u^ aggregate 总计；总数；总体数字
L
N S O]\ aggregate amount 总款额；总额
t XfXuHa aggregate assets and liabilities 总体资产与负债
zoibinm}Eg aggregate at constant price 按固定价格计算的总体数字
OjWg>v\ v aggregate demand 总需求
:6T LT-B aggregate gross position 总持仓量
[[s^rC<d aggregate limit 总限额
,eSII2,r4 aggregate of salaries tax 合计薪俸税
,,8'29yEq aggregate performance 总体表现；总体业绩
bt' lT aggregate supply 总体供应
tZ>'tE aggregate surplus 总盈余
{c}n."` aggregate total 整体总额
H"NBjVRU% aggregate value 总值；合计价值
JCjV, aggregated basis 合计基准
cB0"vbdO aggregated net chargeable income 合计应课税入息实额
-J":'xCP! aggregation 合并计算；合计；总和
Lr j p aggregation of incomes of husband and wife 夫妇入息合并计算
z"\<GmvB aggregation of property 财产的总和
k 5g vo agio 差价；贴水
p54 e'Zb 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》
Lo*vt42{4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q"0 _Px9P 《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》
^Ycn&`s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v`&>m ' 《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》
4D)M_O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IE:;`e:\D 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b?,''t agreement for a settlement 授产协议
JuDadIrd{ agreement for assignment 转让协议
X "!tx agreement for sale 售卖协议；买卖协议
EG!Nsb^, agreement for sale and purchase 买卖协议
"M}3T?0 O agreement for the payment of interest 支付利息协议
tS3!cO\ agreement for the repayment of money 还款协议
OE/r0C<& agreement of reinsurance 再保险协议
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Rra/ Agricultural Bank of China 中国农业银行
wd*V,ZN7 air passenger departure tax 飞机乘客离境税
JD)wxoe g Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@Zzg^1Ilpu airport tax 机场税
"Wg5eML 0 alcohol duty 酒精税
-&h< t/U alienation 让与；让渡；转让
/lLG|aAe alimony 生活费；赡养费
&SMM<^P. All Ordinaries Index [AOI] 所有普通股指数
$Zn>W@\ all risks 全险；综合险
:Qu.CvYF All Sales Record for Stock Market 《股票市场成交报告》
oM!zeJNA Allied Capital Resources Limited 新联财务有限公司
Bo4iX,zu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
AzMX~cd allocation letter 拨款信件
.A F94OlE/ allocation of fund 分配款项；预留款项
+WE<S)z< allocation of profit 利润分配；溢利分配
th|'t}bWV allocation warrant 拨款令
&[t} /+) allotment 分配；配股
9~v#]Q}Z}4 allotment notice 股份配售通知；配股通知
uoq|l allotment of shares 股份分配
byHXRA)39 allowable 可获宽免；免税的
~? n)/i(" allowable business loss 可扣除的营业亏损
R[W'LRh~:1 allowable expenses 可扣税的支出
DD'RSV5] allowance 免税额；津贴；备抵；准备金
G&q@B`I allowance for debts 债项的免税额
:gM_v?sy allowance for depreciation by wear and tear 耗损折旧免税额
ts &sr
allowance for funeral expenses 殡殓费的免税额
9w<k1j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
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allowance for repairs and outgoings 修葺及支出方面的免税额
{# N,&?[ allowance to debtor 给债务人的津贴
H<Zs2DP` alteration of capital 资本更改
N&G; ` alternate trustee 候补受托人
eB_ M *+^ amalgamation 合并
7I0K=
'D7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V^kl_!@ ambit of charges 征税范围；收费范围
m!WDXt amended valuation 经修订的估值
8b X?HeYrr American Commodities Exchange 美国商品交易所
P E MuIYm$ American Express Bank Limited 美国运通银行
T,uJO< American Stock Exchange 美国证券交易所
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O@p[ amortization 摊销
COL_c<\ amount due from banks 存放银行同业的款项
<3 I0$?xL amount due from banks abroad 存放海外银行同业的款项
~}Z'/ zCZf amount due from holding companies 控股公司欠款
r12 e26_Ab amount due from local banks 存放本港银行同业的款项
2{01i)2 y amount due to banks 银行同业的存款
;HmQRiCg amount due to banks abroad 海外银行同业的存款
^.>XDUO F amount due to holding companies 控股公司存款
S[ y? > amount due to local banks 本港银行同业的存款
TUi< amount due to outport banks 外埠银行同业的存款
/mQ9} E4X amount for note issue 发行纸币的款额
s;,u lME amount of bond 担保契据的款额
YH3[Jvzf4 amount of consideration 代价款额
=k2"1f~e amount of contribution 供款数额
s x) x7 amount of indebtedness 负债款额
tC&jzN" amount of principal of the loan 贷款本金额
| DUOy Q amount of rates chargeable 应征差饷数额
n m`}Z'&) amount of share capital 股本额
WYW@%t amount of sums assured 承保款额
9R N ge;* amount of variation 变动幅度
x HaoSs*C9 amount of vote 拨款数额
p><DA fB amount payable 应付款额
=UV=F/Af^ amount receivable 应收款额
(!koz'f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}/VSIS@Z analysis 分析
m8 Ti{w( ancillary risk 附属风险
5wI j:s annual account 周年帐目；周年帐目报表；年度决算；年结
&P(vm@ * annual accounting date 年结日期
9 =G
dj!L annual allowance 每年免税额；年积金；年度津贴；年津
*cc|(EM annual balance 年度余额
3&Fqd annual disposable income 每年可动用收入
pJ_>^i= annual estimates 周年预算
]Czq
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vb2aj!8_? annual general meeting 周年大会
Y#fiJ annual growth rate 年增率；每年增长率
wi S8S{K5 annual long-term supplement 长期个案每年补助金
[KsVI.gn annual pensionable emolument 可供计算退休金的年薪
J:2Su1"ODh annual report 年报
D,SL _*r{ Annual Report on the Consumer Price Index 《消费物价指数年报》
6gD|QC~; annual return 周年报表；周年申报表；每年报税表格
*Vp$#Rb Annual Return Rules 《周年报表规则》
&$. x1$% annual review of consumer prices 每年消费物价回顾
y5:al7*P annual roll-forward basis 逐年延展方式
MJ~)CiKgN annual salary 年薪
`bEum3l\6] annual statement 年度报表；年度决算表
-P$E)5?^ 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
Yd$64d7,h annuitant 年金受益人
]|4mD3 O annuity 年金
) q'~<QxI\ annuity contract 年金合约
uH8`ipX annuity on human life 人寿年金
.iH#8Z
antecedent debt 先前的债项
YbE1yOJ&m ante-dated cheque 倒填日期支票
J!*Pg< anticipated expenditure 预期开支
Z q> }SR anticipated net profit 预期纯利
BXX1G anticipated revenue 预期收入
Wg5i#6y8w anti-inflation measure 反通货膨胀措施
o/p'eY:) anti-inflationary stance 反通货膨胀立场
uT{.\qHo apparent deficit 表面赤字
-u%'u~ s apparent financial solvency 表面偿债能力
P8;f^3V(+/ apparent partner 表面合伙人
ot.R Gpg% application for personal assessment 个人入息课税申请书
:]-? l4(% application of fund 资金应用
AV?<D.< application to release as liquidator and to destruct the books of accounts and documents
0%5x&vx'S 申请免除清盘人职务及毁灭帐簿与文件
jY5BVTWnV appointed actuary 委任精算师
\ / 6 m appointed auditor 委任核数师；委任审计师
Ia>> b #h appointed trustee 委任的受托人
me/ae{ appointer 委任人
P7 p' j apportioned pro rata 按比例分摊
Nx"v|" apportionment 分配；分摊
Jul xF jC Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
Ab f=b<bu apportionment of estate duty 遗产税的分摊
?u8 vK<2h appraisal 估价；评估
1Qgd^o:d appreciable growth 可观增长
0-w^y<\ appreciable impact 显着影响
^Sz?c_<2P appreciable increase 可观增长
d
3 } 'J appreciation 增值；升值
od~`q4p1(- appreciation against other currencies 相对其他货币升值
&-6 D'@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Dw C8?s*2H appreciation tax 增值税
m 1 lfC appropriation 拨款；拨用；拨付
'BwM{c-O" appropriation account 拨款帐目
n)rF !a Appropriation Bill 拨款法案
=AJ I3 'x appropriation-in-aid system 补助拨款办法
2 -M]!x) approved assets 核准资产
A[m4do approved basket stock 认可一篮子证券
D^H<)5d9 approved budget 核准预算
1MzOHE approved charitable donation 认可慈善捐款
me`( J y< approved charitable institution 认可慈善机构
$[P>nRhW approved currency 核准货币；认可货币
JTg0T+ approved estimates 核准预算
1eDc:!^ SD approved estimates of expenditure 核准开支预算
rKys:i s approved overseas insurer 核准海外保险人
:cK;|{ f approved overseas trust company 核准海外信托公司
R0*+GIRA( approved pooled investment fund 核准汇集投资基金
O[fgn;@| approved provident fund scheme 认可公积金计划
]]Da/^K=Z approved provision 核准拨款
+kTa>U< ? approved redeemable share 核准可赎回股份
}qOC*k: approved regional stock 认可地区性证券
U-EX)S^T[{ approved retirement scheme 认可退休金计划
Epm=&6 zf approved subordinated loan 核准附属贷款
3fJwj}wL arbitrage 套戥；套汇；套利
E5 0$y: arbitrageur 套戥者；套汇者
}AfK=1yOa arbitrary amount 临时款项
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UW} arrangement 措施；安排；协定
E0*'AZi& arrears 欠款
6\9 9WQ arrears of pay 欠付薪酬
u z+b arrears of revenue 逾期未收税款；逾期未收的帐项
p
}bTI5 articles of association 组织章程；组织细则；组织章程细则
fE/8;v!= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-j_J 1P0, ascertainment of profit 确定利润
8}W06k>)% "Asia Clear" “亚洲结算系统”
cuP5cL/Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S:"t]gbF = Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
< &'r_m Asian Development Fund [ADF] 亚洲发展基金
R` :NUGR Asian dollar bond 亚洲美元债券
`$\Y,9E}x Asian dollar market 亚洲美元市场
@.X}S "yr Asian dollar rate 亚洲美元利率
b_ | Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/-39od0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5!* 5mtI asked price 沽盘；喊价；索价；卖方报价
z,oqYU\: assessable income 应评税入息
1W5\ assessable loss 应评税亏损
+mT}}; -TS assessable profit 应评税利润
5yQv(<~*G assessable value 应评税值
, &HZvU& assessed profit 估定利润
^"%SHs assessed value 经评估价值
<z|? C assessment 评税；评定；估价；评税单
G?]E6R assessment number 评税编号；估价编号
EhybaRy;C assessment of additional tax 补加税评税
)gC Hwu assessment of performance 业绩评估；实绩评价
k 852M^JP Assessor 评税主任
soZ w""|v asset price bubbles 资产价格泡沫
Xze asset-backed securities 具资产保证的证券
s%z'1KPS assets accretion 资产增值
_r qOzE) assets and liabilities 资产与负债
va8V{q@t' assets betterment statement 资产递增表；资产改进表
]Nvtiw 6 assets lending 实物放款；有抵押贷款
0 n,5"B assets of the company passing on the death 死者去世时转移的公司资产
[j0I}+@4H assets pledged as security for liabilities 用作负债抵押的资产
BifA&o% assets portfolio 资产投资组合
~&~%q u assets price 资产价格
.so{ RI assets quality 资产质素
?8(`tS(_? assets realization 资产变现
S~F:%@,* assets refinancing arrangement 资产再集资安排
dTaR 8i assets securitization 资产证券化
j78xMGKO assets situated outside Hong Kong 在香港以外地方的资产
GD'C^\E aZ assets stripping 削减资产；拆卖资产
.VmI4V?}h assets value 资产值
ZjEO$ ts=@ assignee 承让人
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^iU1\(L assignment 转让；转让书；转让契
B<[;rk assignment of interest 权益转让
}FMl4 _}u assignment of letters patent and trade mark 专利证书及商标转让
IO xj$ ?%l assignment of property 物业转让；物业转让书
-& kQlr assignment right 转让权
KF'H|)!K assignor 转让人
n a2"Sy=Yi associate 有联系的人；有关连人士；相联者；合伙人；联系人
&bj :,$@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=tH+e7it associate member 附属会员
&U xN.vl associated body corporate 相联法人团体
[NvEX Td associated company 相联公司；联属公司
B:z -?u#B associated corporation 相联法团
BPrA*u }T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6EK+] 0 公认会计师公会〔英国〕
6DJ,/J2F Association of Futures Exchange Brokers 香港期货经纪协会
:< &}/r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
DcbL$9UI association of underwriters 承保人组织
_ |TE )h assumption of control 接管
n/?5[O-D] assurance 担保；保险；转易；转易书
5.[{PJ]bq assurance of interest 权益的转易
9$Mi/eLG2N at 19XX price 按一九ＸＸ年价格计算
L238 l at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
].dTEzL9X at call 通知付款；按通知
y=vH8D]%X at constant market price 按固定市价计算
R C (v# G at constant price 按固定价格计算
Ti3BlWQH at cost 按成本计算
{u.V8%8 at current market price 按当时市价计算；按现时市价计算
0uU %jN$ at current price 按当时价格计算；按现时价格计算
4&ea*w at factor cost 按要素成本计算；按生产要素成本计算
Sc6wC H at money-of-the-day price 按付款当日价格计算
X=\ #n-* at or better 按指定或较佳价位〔买卖指令〕
C3@.75-E at par 按面值计算；平价
F` I-G~e at sight 见票即付
r$v?[x>+K at the close 按收市盘
[k'Ph3 3c at the opening 按开市盘
c(#`z!FB attestation 见证；见证条款
<YeF?$S} at-the-money option 平价期权
G< jpJ attorney 受权人；受托代表人
DAu|`pyC% attornment 新拥有人承认书
Xq>e]#gR attributable profit 可归属利润
-;P<Q`{I attributable share value 可归属股份价值
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D/}n Auckland Stock Exchange 奥克兰证券交易所
{sm={ q auction 拍卖
U*&ZQw auctioneer 拍卖商
)i_FU~ LRq audit 审计；核数
INbjk;k Audit Commission 审计署
m]-8?B1`Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y6L+3*Qt 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〕
WQ5sC[& audit review 帐目审查
^ Nsl5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@5?T]V g audited account 审计帐目；经审计的帐目
Q5,@ P ? audited annual account 经审计的周年帐目
"j a0,%3 audited balance sheet 经审计的资产负债表
ZHC sv]l auditor 核数师；核数主任；审计师
[QZ~~(R auditor's certificate 核数师证明书；审计师证明书
z t,-O7I'1 auditor's report 核数师报告；审计师报告
n~&R_"mv( Aussie bond 澳元债券
!7xp<= austerity budget 紧缩预算
CMBW]b| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<go~WpA|r Australia All Ordinaries Index 澳洲所有普通股票指数
qz0v1057# Australian Dollar [AUD] 澳元
4[J3HLQ Australian Options Market 澳大利亚期权市场
,#wVqBEk Australian Securities Commission 澳洲证券事务监察委员会
L|q<B p z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#h3+T*5} 6 Australian Stock Exchange 澳大利亚证券交易所
4{vd6T}V! Austrian Schilling [ATS] 奥地利先令
\PLV]%3, authentication 认证；鉴证
34oL l#q* authority to purchase 委托购买证；委购书
<Y or Q> authorization 认可；核准；授权；授权书
44W3U~1 authorization by direction 指示授权
-8tA~;p authorization by instruction 指令授权
!GIs mqVY authorization by warrant 令状授权
HQ
s)T authorization of unit trust 单位信托的认可
Z@[ ,"{Sn authorized agent 指定代理人
:>X7(&j8 authorized capital 法定资本
jYy0^)6X( authorized clerk 出市员
<{ ) 4gvH authorized dealer 认可交易商
4]B3C\
v authorized financial institution 认可财务机构
^TEODKS authorized fund 认可基金
\W}EyA authorized fund house 获授权的基金公司；认可基金公司
lTB!yF.r| authorized institution 认可机构
wFJK !9KA8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pt4xUu{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
poe Xi\e!( authorized insurer 获授权保险人；获认可承保人
6fV)8,F3 authorized investment 特准投资项目
'!2t9B8XX authorized person 获授权人
NdNfai authorized representative 获授权代表
%7d"()L authorized share capital 法定股本
n21$57`4 automated quotation system 自动报价系统
*.*:(7` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
DO\EB6xH>% 自动交易系统〔香港期货交易所有限公司〕
J7\q #] ? automatic adjustment mechanism 自动调整机制
mN eW|3a automatic adjustment system 自动调整系统
x>J3tp$2 Automatic Clearing House 自动票据交换所
W vJ?e automatic exchange rates accumulation system 自动化汇率累集系统
Pu^~]^W) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5i^vN"J automatic teller machine [ATM] 自动柜员机
r{Q< a autopay 自动转帐
V^ {!d} available assets 可用资产
xI<dBg|]+ available fiscal reserve 现存财政储备
f
oVD+\~Y available profit 可用利润
iTt=aQjd Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>1~`tP average 平均；平均数；海损
.]e6TFsrO average basic salary 平均基本薪金
btF%}<o) average consumer expenditure 平均消费开支；一般消费开支
_Y|kX2l
S@ average cost 平均成本
J: lwq@u average cost of land production 增辟土地平均成本
{@#L'i| average daily turnover 平均每日成交额
0l6iv[qu5w average daily wage rate 平均每日工资率
/K! ,^Xn average expenditure pattern 平均开支模式
}}1/Ede{5 average growth rate 平均增长率
=| !~ 0O average net fixed assets 固定资产平均净值
h( 8;7} K average of relatives 相对价格平均数
o3yqG#dA average price 平均价格
(7b_g6>: average propensity to consume 平均消费倾向；一般消费倾向
]-'9|N*}l average propensity to save 平均储蓄倾向；一般储蓄倾向
spx;QLo average rate 平均率
668bJ.M\O average revenue 平均收入；平均收益
c_q+_$t average stock 平均库存；平均存货
0X?fDz}jd average yearly rent 平均年租
B<XPu=| avoidance of double taxation 避免双重课税
3b 3cNYP avoidance of tax 避税
