A:
D fhs@ z A share Ａ股；甲类股份
}5tn abatement of tax 减税；减扣免税额
fp![Pbms. ABN AMRO Bank N.V. 荷兰银行
\ ]OD pi
2 above-the-line expenditure 线上项目支出；经常预算支出
t2Y~MyT/ above-the-line receipt 线上项目收入；经常预算收入
}lb.3fqiA ABSA Asia Limited 南非联合亚洲有限公司
!d0@^JbM" absolute change 绝对数值变更
-% f DfjP absolute expenditure 实际开支
eu: _ V+ absolute guideline figure 绝对准则数字
dw4)4_ absolute interest 绝对权益
Y)
t}%62 absolute order of discharge 绝对破产解除令
GKd>AP_ absolute profit margin 绝对利润幅度
_5Ll L#) absolute value 实值；绝对值
'Lw\n O. absolutely vested interest 绝对既得权益
v/haUPWF\ absorbed cost 已吸收成本；已分摊成本
hW+Dko(s absorption 吸收；分摊；合并
zn~m;0Xi absorption rate 吸收率；摊配率；分摊率
vZDQ@\HrC ACB Finance Limited 亚洲商业财务有限公司
j{Fo 6## acceptable form of reciprocity 合理的互惠条件
,/ : ) FV acceptable rate 适当利率；适当汇率
vxt^rBA acceptance agreement 承兑协议
5nn*)vK { acceptance for honour 参加承兑
I^|bQ3sor acceptor 承兑人；接受人；受票人
XN0Y#l acceptor for honour 参加承兑人
E{ ,O} accident insurance 意外保险
IyuT=A~Ki Accident Insurance Association of Hong Kong 香港意外保险公会
3*TS
4xX accident insurance scheme 意外保险计划
W%W.
+f accident year basis 意外年度基准
nJya1AH; accommodation 通融；贷款
)AoFd> accommodation bill 通融票据；空头票据
]O\W<'+V accommodation party 汇票代发人
bcs!4 account balance 帐户余额；帐户结余
> ?'FH +2K account book 帐簿
GT.^u#r account collected in advance 预收款项
;hvXFU account current book 往来帐簿
/ fq6-;co+ account of after-acquired property 事后取得的财产报告
N
[u
Xo account of defaulter 拖欠帐目
N w2 bn account payable 应付帐款
!%X`c94 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Td
>k \< account receivable 应收帐款
z)~!G~ J] account receivable report 应收帐款报表
l}2WW1b( account statement 结单；帐单；会计财务报表
c$|dK account title 帐户名称；会计科目
!q/lgpEi accountant's report 会计师报告
8TPm[r] Accountant's Report Rules 会计师报告规则
#0D.37R+k accounting and auditing procedure 会计与审计程序；会计与核数程序
`[&2K@ u Accounting Arrangements 《会计安排》
kk'w@Sn.( accounting basis 会计基础
(r4VIlap accounting by Official Receiver 破产管理署署长呈交的帐目
? Q3~n ^ Accounting Circular 《会计通告》
JY+[ accounting class 会计类别
}A7qIys$4 accounting date 记帐日期；会计结算日期
+_dYfux accounting for money 款项核算
m4wTg
8LJ Accounting Officer 会计主任
^BX@0"&- accounting period 会计报告期；会计期
^^SfIK?p accounting policy 会计政策；会计方针
|mmG
s accounting practice 会计惯例
8 8$ Y-g5* accounting principle 会计准则
g4~qc I=a accounting record 会计记录
)^Pvm accounting report 会计报告
&'b }N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
CJixK>Y^ Accounting Society of China 中国会计学会
fNPj8\#V, accounting statement 会计报表
YX VJJd$U accounting system 会计制度；会计系统
gj,J3x4TK/ accounting transaction 会计事项；帐务交易
&R*5;/
! accounting treatment 会计处理
zD;]
sk4 accounting year 会计年度
Q;O)>K accretion 增值；添加
AsLjU#jn accrual 应计项目；应累算数目
-0 da"AB accrual basis 应计制；权责发生制
je4&'vyU accrual basis accounting 应计制会计；权责发生制会计
Q'% o;z* accrue 应累算；应计
;Ph )BY< accrued benefit 应累算利益
<]^;/ 2 .B accrued charges 应计费用
[=6~"!P} accrued cumulative preference share dividend 应累算的累积优先股股息
asN
} accrued expenses 应累算费用
#7-@k-<| accrued interest payable 应付利息；应计未付利息
E97+GJ3 accrued interest receivable 应收利息；应计未收利息
C!{AnWf accrued right 累算权益
Z3So|M{v accruing profit 应累算的利润
_*o u o<x accumulated fiscal reserve 累积财政储备
+^ DRto= accumulated profit 累积利润；滚存溢利
Tj21YK.mk accumulated reserve 累积储备
CQzjCRS
d accumulation of surplus income 累积收益盈余
)6:]o&bZ acquired assets 既得资产
Kq 4<l acquisition 收购；购置；取得
'gZbNg=&[ acquisition cost 购置成本
+lg F/y6 acquisition expenses 购置费用
iSr`fQw# acquisition of 100% interest 收购全部股权
=Xy`"i{`( acquisition of control 取得控制权
gJ5wAK+? acquisition of fixed assets 购置固定资产
|@ZqwC= acquisition of shell “买壳”
sh(kRrdY3 acquisition price 收购价
B >u,) act of God 天灾
w"a 9'r acting partner 执事合伙人
x , Vh active market 买卖活跃的市场；交投畅旺的市场；旺市
=Etwa active partner 积极参与的合伙人
kV\-%:- active trading 交投活跃
ri<'-w i actual circulation 实际流通
}-{ b$6] actual cost 实际成本
L+L"$ actual expenditure 实际开支；实际支出
2#b<d?" actual income 实际入息；实际收入；实际收益
BLwfm+ m" actual market 现货市场
S*CLt actual price 现货价；实际价格
&*aer5?` actual profit 实际利润
"VDk1YX_&l actual quotation 实盘；实际价位；实际报价
w`j*W$82 actual year basis 按实际年度计算
4Hml.|$ actuals 实货
chO'Q+pw actuarial investigation 精算调查
pymx\Hd, actuarial principle 精算原则
wrQydI actuarial report 精算师报告
E5*-;>2c Actuarial Society of Hong Kong 香港精算学会
jy!f{dsC actuarial valuation 精算师估值
CO:*x,6au actuary 精算师
2 {mY:\ ad referendum agreement 暂定协议；有待覆核的协定
np-T&Pz2 ad valorem duty 从价税；按值征税
Ehb?CnV#J ad valorem duty system 从价税制
(F,(]71Z+ ad valorem fee 从价费
d<^_w!4X} ad valorem tariff 从价关税
{5QosC+o6Q additional allowance 额外免税额
m3x z=9Ve additional amount for unexpired risk 未过期风险的额外款额
|"CJ additional assessable profit 补加应评税利润
gH{:`E k7 additional assessment 补加评税
ka2F ! additional commitment 额外承担
WYwzo V- additional commitment vote 额外承担拨款
3Vc T7y*{P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
r7Nu>[r5 additional dependent parent allowance 供养父母额外免税额
/B,B4JI)/ additional provision 额外拨款
tLS<0 additional stamp duty 附加印花税
@A
[)hk&(R additional tax 补加税罚款；补加税款
.L ojzx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2f3=?YqD adjudged bankrupt 被裁定破产
*>e~ _{F adjudicated bankrupt 裁定破产人
>"cr-LB adjudication fee 裁定费；评定印花税额手续费；评估契据费
9U2Px$E adjudication of bankruptcy 裁定破产；宣告破产
%<aImR] adjudication of insolvency 裁定无力偿还债务
qs!>tw adjusted actual 经调整的实数；调整后的实数
e >
ar adjusted current assets 经调整的流动资产；调整后的流动资产
\ |4 Ca't adjusted figure 经调整的数字；调整后的数额
MxY50 ^}( adjusted liabilities 经调整的负债；调整后的负债
*-9# /Cp adjusted loss 经调整的亏损；调整后的亏损
x 8 f6, adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
cwu$TP A> adjusted profit 经调整的利润；调整后的利润
0fnZR$PB adjusted surplus 经调整的盈余额；调整后的盈余额
|yLk5e~@- adjusted value 经调整的价值；调整后的价值
g9DG=\*A adjustment 调整；修订；理算〔保险〕
/GsSrP_?] adjustment centre 调剂中心
.r ~'(g{qt adjustment lag 调整过程的时间差距；调整时差
so} l# adjustment mechanism 调整机制
OYBotk]{1 adjustment of loss 亏损调整
C0zrXhY_v adjustment process 调整过程；调整程序
jZrY=f adjustment range 调整幅度
nc <qbN administered exchange rate 受管制汇率
q z=yMIy= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(tJ91SBl administration expenses 行政费用
/r-8T>m administration fee 手续费；行政费
Ip>^O/}$1 administration in bankruptcy 破产管理
?Rlgv5P ! administration order 遗产管理令
:OHSxb>[ administrator 管理人；遗产管理人
}W1^t administrator of the estate 遗产管理人
= Q@6c admission of debt 债项承认书
,MRvuw0P admission of proof 接纳债权证明
:ezA+=ENg advance 放贷款项；垫付款项；预支款项；预付款项
(%i!% {!] advance account 暂支帐目；预付款帐户
#De(*&y2 advance compensation 预付补偿金
<R>Q4&we( advance from shareholder 股东垫款
9KX ym } advance pending reimbursement 预支以待日后付还
R3$@N advanced economy 先进经济体系
PDhWFF advancement 预付；预付财产
ja?s@Y}-9s advances warrant 垫款令
{-Yee[d<? advancing 贷出
` %uK0qw" adverse balance 逆差
INOH{`}Ew adverse exchange 逆汇
&1=g A.ZR advertisement addressed to shareholders 在报章刊登的致股东通告
^dh=M5xz) advice for collection 托收通知书
MZ)T0|S_ advice of drawing 提款通知书；汇票通知书
691G15 advice of payment 付款通知
:xM}gPj" Advisory Committee [Securities and Futures Commission]
t|.Ft<c# 谘询委员会〔证券及期货事务监察委员会〕
p/N 62G Advisory Committee on Diversification 经济多元化谘询委员会
4 HW; affidavit 誓章；遗产申报誓章
q 4) Ey affidavit of no receipt 述明无收款的誓章
J=@xAVBc affiliate 联号；联营公司；附属公司
V#NtBreN affiliated company 附属公司；联号；联营公司
rfX=*m jt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
TQ?#PRB affordability 负担能力
`&H04x"Y$> African Development Bank [AfDB] 非洲开发银行
$5x]%1 R after-acquired property 事后取得的财产
5\&]J7( after-hours dealing 市后交易
V; k#})_- after-tax profit 税后盈利；税后利润；税后溢利
.ots?Ns agency agreement 代理协议
N2T&,&, t agency expenses 代理机构的开支
w]F!2b! agency fee 代理费
* .o"ZVl Agency Law 《代理法》
?]5Ix1 agent 代理人；承销人
# v+;: agent of company 公司代理人
=D5wqCT(Q agent's fee 代理人费；经纪费
Ts#pUoE~+H aggregate 总计；总数；总体数字
oJh"@6u 6K aggregate amount 总款额；总额
=6fB*bNk] aggregate assets and liabilities 总体资产与负债
a}dw9wU!: aggregate at constant price 按固定价格计算的总体数字
jccO sG9;_ aggregate demand 总需求
V,m3-=q aggregate gross position 总持仓量
e+{BJN
vz aggregate limit 总限额
B 2Z 0 aggregate of salaries tax 合计薪俸税
6`Lcs aggregate performance 总体表现；总体业绩
tJAnuhX aggregate supply 总体供应
4dD2{M aggregate surplus 总盈余
oBC]UL;8xJ aggregate total 整体总额
#n#HzbT aggregate value 总值；合计价值
*x!LKIpv aggregated basis 合计基准
2 eHx"Ha aggregated net chargeable income 合计应课税入息实额
#Skj#)I" aggregation 合并计算；合计；总和
NN mM#eB:4 aggregation of incomes of husband and wife 夫妇入息合并计算
f 7
wm w2 aggregation of property 财产的总和
+<{m45 agio 差价；贴水
5e8xKL 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》
'B,KFA< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
},s_nJR:8 《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》
/=@e &e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\C7q4p?8 《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》
hX3@f;[B2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
D7gHE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`,P
>mp)uU agreement for a settlement 授产协议
*E7R( #,yC agreement for assignment 转让协议
=+\$e1Mb* agreement for sale 售卖协议；买卖协议
FB_NkXR agreement for sale and purchase 买卖协议
>4c` UW agreement for the payment of interest 支付利息协议
K[]K53N k agreement for the repayment of money 还款协议
TRy^hr8~ agreement of reinsurance 再保险协议
gH'3 dS!{ Agricultural Bank of China 中国农业银行
o} {-j
air passenger departure tax 飞机乘客离境税
z37Z %^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x0ne8NDP airport tax 机场税
d' OGVN alcohol duty 酒精税
"k, K ~@} alienation 让与；让渡；转让
Zw24f1iY alimony 生活费；赡养费
rs_h}+6"s All Ordinaries Index [AOI] 所有普通股指数
^)< w*iqBD all risks 全险；综合险
="2/\*.SL All Sales Record for Stock Market 《股票市场成交报告》
A_F0\ EN* Allied Capital Resources Limited 新联财务有限公司
Wn~ZA# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZB0+GG\ allocation letter 拨款信件
XWXr0>!,? allocation of fund 分配款项；预留款项
P63
(^R allocation of profit 利润分配；溢利分配
zR/IqW.`9 allocation warrant 拨款令
w5(yCyNp~ allotment 分配；配股
`I#`:hj allotment notice 股份配售通知；配股通知
v2=/[E@ allotment of shares 股份分配
Fv@tD4I> allowable 可获宽免；免税的
t)'dF*L allowable business loss 可扣除的营业亏损
Z /h|\SyJ allowable expenses 可扣税的支出
=y<0 UU allowance 免税额；津贴；备抵；准备金
DJ|BM+ allowance for debts 债项的免税额
hIo0S8MOj$ allowance for depreciation by wear and tear 耗损折旧免税额
--A&TV allowance for funeral expenses 殡殓费的免税额
r&Q t_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Khap9a_q- allowance for repairs and outgoings 修葺及支出方面的免税额
C5;wf3 allowance to debtor 给债务人的津贴
i7s\CY alteration of capital 资本更改
/tzlbI]z alternate trustee 候补受托人
:*cHA amalgamation 合并
2`E! | X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wE4;Rk1 ambit of charges 征税范围；收费范围
y;r"+bS8 amended valuation 经修订的估值
Ih3$ American Commodities Exchange 美国商品交易所
K( z[ } American Express Bank Limited 美国运通银行
2NYi-@mr American Stock Exchange 美国证券交易所
0$QIfT) amortization 摊销
1OP" 5f amount due from banks 存放银行同业的款项
E|{m"RUOy amount due from banks abroad 存放海外银行同业的款项
pALJl[C b amount due from holding companies 控股公司欠款
ki3 HcV amount due from local banks 存放本港银行同业的款项
]zcV]Qj$~ amount due to banks 银行同业的存款
F+3!uWUK amount due to banks abroad 海外银行同业的存款
w?S8@|MK amount due to holding companies 控股公司存款
#@E(<Pu4` amount due to local banks 本港银行同业的存款
D$$3fN.iEL amount due to outport banks 外埠银行同业的存款
PF6 7z]<o amount for note issue 发行纸币的款额
o6|"J%9GX amount of bond 担保契据的款额
{KsVK4\r amount of consideration 代价款额
F:_FjxU amount of contribution 供款数额
6&mWIk^VC amount of indebtedness 负债款额
CWBbS Gk amount of principal of the loan 贷款本金额
M/l95fp amount of rates chargeable 应征差饷数额
j3LNnZY amount of share capital 股本额
jceHK l amount of sums assured 承保款额
5!8-)J-H amount of variation 变动幅度
77tZp @>hn amount of vote 拨款数额
A( NEWO amount payable 应付款额
f}%sO amount receivable 应收款额
4rm87/u*0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@BXaA 0F4 analysis 分析
Cc *|Zw ancillary risk 附属风险
jOtzx"/)rE annual account 周年帐目；周年帐目报表；年度决算；年结
q 7` annual accounting date 年结日期
X tR`? annual allowance 每年免税额；年积金；年度津贴；年津
B]i+,u annual balance 年度余额
t9]r
annual disposable income 每年可动用收入
A>5S] annual estimates 周年预算
j ~.u>4 annual fee 年费
4 #G3ew annual general meeting 周年大会
WFXx 70n annual growth rate 年增率；每年增长率
X!m;uJZp annual long-term supplement 长期个案每年补助金
IN>Ts To annual pensionable emolument 可供计算退休金的年薪
ypxC1E annual report 年报
|]I# CdO Annual Report on the Consumer Price Index 《消费物价指数年报》
+Z]y #= annual return 周年报表；周年申报表；每年报税表格
,I= O"z>9 Annual Return Rules 《周年报表规则》
2AmR(vVa" annual review of consumer prices 每年消费物价回顾
'&+Z , annual roll-forward basis 逐年延展方式
\/pVcR annual salary 年薪
R R8U
Cv annual statement 年度报表；年度决算表
WGluZhRuT3 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
E#m76]vkCU annuitant 年金受益人
D=<t;+| annuity 年金
h@ EJTAi annuity contract 年金合约
VB}P Ng annuity on human life 人寿年金
N
c9<X antecedent debt 先前的债项
f.sPE8 #3= ante-dated cheque 倒填日期支票
8}]l9"q( anticipated expenditure 预期开支
~rp.jd 0l anticipated net profit 预期纯利
9.^-us1 anticipated revenue 预期收入
H)-L%l|9 anti-inflation measure 反通货膨胀措施
J*/$ywI anti-inflationary stance 反通货膨胀立场
l[:^TfB apparent deficit 表面赤字
Z(#XFXd apparent financial solvency 表面偿债能力
[<,0A]m
apparent partner 表面合伙人
6 ="M0% application for personal assessment 个人入息课税申请书
`Nc`xO? application of fund 资金应用
`W6:=H application to release as liquidator and to destruct the books of accounts and documents
7m vSo350 申请免除清盘人职务及毁灭帐簿与文件
\3,$YlG appointed actuary 委任精算师
a> #d=. appointed auditor 委任核数师；委任审计师
8uD8or appointed trustee 委任的受托人
Q3'(f 9
x appointer 委任人
2&3e AJC apportioned pro rata 按比例分摊
})h'""i&xn apportionment 分配；分摊
nI((ki}v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sASAsGk< apportionment formula 分摊方程式
\3J+OY apportionment of estate duty 遗产税的分摊
rcD.P?" appraisal 估价；评估
+-xSuR, appreciable growth 可观增长
~GsH8yA_P appreciable impact 显着影响
yHV^a0e7EH appreciable increase 可观增长
`Pz!SJ| appreciation 增值；升值
'US8"83 appreciation against other currencies 相对其他货币升值
HY@kw>I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b7F3]W<`& appreciation tax 增值税
7M&.UzIY` appropriation 拨款；拨用；拨付
>n@>h$] appropriation account 拨款帐目
f
z/?= Appropriation Bill 拨款法案
>vNk kxWyQ appropriation-in-aid system 补助拨款办法
L~SrI{aYPf approved assets 核准资产
i75?*ld approved basket stock 认可一篮子证券
`&" H*
Ie approved budget 核准预算
soFvrl^Ql+ approved charitable donation 认可慈善捐款
Huug_E+ approved charitable institution 认可慈善机构
{!:|.!-u approved currency 核准货币；认可货币
MfZ}xu approved estimates 核准预算
"OlI-^y approved estimates of expenditure 核准开支预算
A1=$kzw{UH approved overseas insurer 核准海外保险人
Y_aP:+ approved overseas trust company 核准海外信托公司
9 >} (]T approved pooled investment fund 核准汇集投资基金
ajcPt] f approved provident fund scheme 认可公积金计划
KqG$zC^N approved provision 核准拨款
lL(}dbT~N approved redeemable share 核准可赎回股份
]ZU:%Qhu approved regional stock 认可地区性证券
qU
/ Wg approved retirement scheme 认可退休金计划
Npg5Z%+ y approved subordinated loan 核准附属贷款
4u{ E D( arbitrage 套戥；套汇；套利
}y -AoG arbitrageur 套戥者；套汇者
'6Z/-V 4k arbitrary amount 临时款项
x"h)"Y[c5 arrangement 措施；安排；协定
/hA}9+/ arrears 欠款
{) '"
k6w arrears of pay 欠付薪酬
?6.KS arrears of revenue 逾期未收税款；逾期未收的帐项
'8kL1 articles of association 组织章程；组织细则；组织章程细则
M%Kx{*aw& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=>9.@`. ascertainment of profit 确定利润
A?{aUQB~| "Asia Clear" “亚洲结算系统”
L-X
_b3E\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
F" #3 s= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
nH3b<k;S Asian Development Fund [ADF] 亚洲发展基金
bU g 2Bm!y Asian dollar bond 亚洲美元债券
BX) cV Asian dollar market 亚洲美元市场
jJ{
w - $ Asian dollar rate 亚洲美元利率
iJp!RO I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B #V 4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<x h'@592 asked price 沽盘；喊价；索价；卖方报价
] !* assessable income 应评税入息
pa> 2JF* assessable loss 应评税亏损
mYs->mg1 assessable profit 应评税利润
~6kA<(x assessable value 应评税值
Tk@g9\6O9 assessed profit 估定利润
MAhPO!e5. assessed value 经评估价值
/n 3&e assessment 评税；评定；估价；评税单
2W-NCE%K)T assessment number 评税编号；估价编号
gS o(PW) assessment of additional tax 补加税评税
qZ ]VS/5A assessment of performance 业绩评估；实绩评价
z(#hL-{c Assessor 评税主任
(R
2P<
Zr asset price bubbles 资产价格泡沫
O=?X %m # asset-backed securities 具资产保证的证券
{,mR M DEy assets accretion 资产增值
Cot\i\]jv assets and liabilities 资产与负债
arH\QPaka' assets betterment statement 资产递增表；资产改进表
>yHnz ?bf@ assets lending 实物放款；有抵押贷款
N %/DN assets of the company passing on the death 死者去世时转移的公司资产
F>-@LOqHy assets pledged as security for liabilities 用作负债抵押的资产
> mDubP assets portfolio 资产投资组合
E F^=3 assets price 资产价格
Ol 5xyj assets quality 资产质素
:H8L (BsI assets realization 资产变现
CH+& assets refinancing arrangement 资产再集资安排
JY8"TQ$x assets securitization 资产证券化
>\x
39B assets situated outside Hong Kong 在香港以外地方的资产
HnY"6gTNK assets stripping 削减资产；拆卖资产
rxk{Li<9 assets value 资产值
z7pXpy \ assignee 承让人
KcF+!;: assignment 转让；转让书；转让契
Y_YIJ@ assignment of interest 权益转让
YqCK#zT / assignment of letters patent and trade mark 专利证书及商标转让
xi^e =:;` assignment of property 物业转让；物业转让书
[jn;|
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/<pQ!'/G assignor 转让人
Ca"+t
lO associate 有联系的人；有关连人士；相联者；合伙人；联系人
_Vf|F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wu pD associate member 附属会员
u` 2k6.- associated body corporate 相联法人团体
i1 Sc/ associated company 相联公司；联属公司
\k-juF80 associated corporation 相联法团
tBUQf*B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
wz)9/bL 公认会计师公会〔英国〕
Bzt`9lg Association of Futures Exchange Brokers 香港期货经纪协会
:A iu!}\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&nw ~gSe association of underwriters 承保人组织
9 yAu<a assumption of control 接管
2,nCGSfc assurance 担保；保险；转易；转易书
80>!qG assurance of interest 权益的转易
Y.
tFqzo3 at 19XX price 按一九ＸＸ年价格计算
2/N*Uk 0 at a discount 按赔价计算；按贴水价格计算；打折扣
)Dpt<}}\ at a premium 按溢价计算；按升水价格计算
-s "$I:v at call 通知付款；按通知
]arskmB] at constant market price 按固定市价计算
^i1 :PlW] at constant price 按固定价格计算
'
uw&f;/E at cost 按成本计算
?tQv|x at current market price 按当时市价计算；按现时市价计算
CxQ,yd;> at current price 按当时价格计算；按现时价格计算
2` qXD fD` at factor cost 按要素成本计算；按生产要素成本计算
3mz>Y*^?0 at money-of-the-day price 按付款当日价格计算
E1g$WhXIS at or better 按指定或较佳价位〔买卖指令〕
:[0 3upyS at par 按面值计算；平价
)KQ um`pO at sight 见票即付
+N_%|!F-c at the close 按收市盘
dq(L1y870 at the opening 按开市盘
#_\~Vrf(# attestation 见证；见证条款
X#< Sv>c^ at-the-money option 平价期权
]zY'w,?D\F attorney 受权人；受托代表人
C;>Ll~f_ attornment 新拥有人承认书
h!G ixN? attributable profit 可归属利润
FR"^?z?}p attributable share value 可归属股份价值
m/Z_ HER^ Auckland Stock Exchange 奥克兰证券交易所
#::vMnT auction 拍卖
0VPa;{i/ auctioneer 拍卖商
"ukbqdKD audit 审计；核数
DL_ \luh Audit Commission 审计署
KIJ[ cIw Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o#6}?g. 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
T,> e\ audit review 帐目审查
|p Y0IqO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[L^# <@S audited account 审计帐目；经审计的帐目
s&</zU' audited annual account 经审计的周年帐目
DBDfB b audited balance sheet 经审计的资产负债表
TKX# / auditor 核数师；核数主任；审计师
K W<CU' auditor's certificate 核数师证明书；审计师证明书
[K- s\ auditor's report 核数师报告；审计师报告
N\$w pDI~ Aussie bond 澳元债券
FU3B;Fn^Z( austerity budget 紧缩预算
k #n=mm'N9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L+L9)8FJ Australia All Ordinaries Index 澳洲所有普通股票指数
?#m5$CFp Australian Dollar [AUD] 澳元
rg~ CF< Australian Options Market 澳大利亚期权市场
}1dh/Cc` Australian Securities Commission 澳洲证券事务监察委员会
y[rLk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k_B^2 = Australian Stock Exchange 澳大利亚证券交易所
qQ_QF Austrian Schilling [ATS] 奥地利先令
\2!$HA7P authentication 认证；鉴证
}o4Cd$,8 authority to purchase 委托购买证；委购书
IpxjP\ authorization 认可；核准；授权；授权书
u@B"*V~K authorization by direction 指示授权
cw\a,>]H authorization by instruction 指令授权
DV l: s authorization by warrant 令状授权
_?ZT[t<
authorization of unit trust 单位信托的认可
-,&Xp>u\ authorized agent 指定代理人
Cn< x authorized capital 法定资本
uM8gfY)OI authorized clerk 出市员
51 vK> authorized dealer 认可交易商
./d ( @@ authorized financial institution 认可财务机构
H =jnCGk authorized fund 认可基金
J"y@n ~*0 authorized fund house 获授权的基金公司；认可基金公司
[> ;O'> authorized institution 认可机构
%#,BvQz~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v |GvN|_| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)zN
)7 authorized insurer 获授权保险人；获认可承保人
CvN~ authorized investment 特准投资项目
_*9Zp1r authorized person 获授权人
VA0 TY/{
] authorized representative 获授权代表
uOQ5.S+ authorized share capital 法定股本
;Yj}9[p;T automated quotation system 自动报价系统
d,77 L Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`4CRpz 自动交易系统〔香港期货交易所有限公司〕
C N"c automatic adjustment mechanism 自动调整机制
o;.-I[ 9h] automatic adjustment system 自动调整系统
j*5VJ: Automatic Clearing House 自动票据交换所
?P5D!b :( automatic exchange rates accumulation system 自动化汇率累集系统
vXF\PMf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/y 0 )r.R automatic teller machine [ATM] 自动柜员机
B:4u 2/!5 autopay 自动转帐
*s^5 BLI9 available assets 可用资产
gJ])A7O available fiscal reserve 现存财政储备
y S*PS='P available profit 可用利润
sR6 (8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0e7!_ /9 average 平均；平均数；海损
O v-I2 average basic salary 平均基本薪金
sqw _c{9 average consumer expenditure 平均消费开支；一般消费开支
h@J`:KO average cost 平均成本
iB?@(10}ES average cost of land production 增辟土地平均成本
8^{BuUA average daily turnover 平均每日成交额
k2=uP8 average daily wage rate 平均每日工资率
ty78)XI
average expenditure pattern 平均开支模式
? sO_c3^7z average growth rate 平均增长率
hCmOSDym average net fixed assets 固定资产平均净值
$H#&.IjY average of relatives 相对价格平均数
1$^{Uma average price 平均价格
rdb%/@.- average propensity to consume 平均消费倾向；一般消费倾向
"\9@gfsp) average propensity to save 平均储蓄倾向；一般储蓄倾向
en average rate 平均率
4Mprc~ 7vr average revenue 平均收入；平均收益
p k/#+r; average stock 平均库存；平均存货
@.}) nU average yearly rent 平均年租
,
? %`Ky/ avoidance of double taxation 避免双重课税
WFkXz*7B avoidance of tax 避税
