A:
_xUiHX< A share Ａ股；甲类股份
^> [DG]g abatement of tax 减税；减扣免税额
!=q {1\# ABN AMRO Bank N.V. 荷兰银行
\!z=x#!O$ above-the-line expenditure 线上项目支出；经常预算支出
oBKZ $&_h above-the-line receipt 线上项目收入；经常预算收入
B^$l]cvZ ABSA Asia Limited 南非联合亚洲有限公司
!4I?5 9 absolute change 绝对数值变更
^ x:4%%Q]l absolute expenditure 实际开支
P|_?{1eO2 absolute guideline figure 绝对准则数字
&&JI$x0; absolute interest 绝对权益
-"!V&M absolute order of discharge 绝对破产解除令
D.R5- absolute profit margin 绝对利润幅度
5
BcuLRId: absolute value 实值；绝对值
.- c3f1i absolutely vested interest 绝对既得权益
jwAO{.}T1r absorbed cost 已吸收成本；已分摊成本
-aKL
78 absorption 吸收；分摊；合并
*% uv7G@%N absorption rate 吸收率；摊配率；分摊率
4ol=YGCI_ ACB Finance Limited 亚洲商业财务有限公司
@RbAC*Y]g acceptable form of reciprocity 合理的互惠条件
2tn%/gf'm acceptable rate 适当利率；适当汇率
R!}B^DVt acceptance agreement 承兑协议
P{QRmEE acceptance for honour 参加承兑
nGX~G^mZ acceptor 承兑人；接受人；受票人
a[ Txd=b acceptor for honour 参加承兑人
`aco rfpi accident insurance 意外保险
?vf\_R'M Accident Insurance Association of Hong Kong 香港意外保险公会
,FS iE\ accident insurance scheme 意外保险计划
$`_(%tl accident year basis 意外年度基准
UkXc7D^jwm accommodation 通融；贷款
R%3H"FU9w accommodation bill 通融票据；空头票据
If!0w
;h accommodation party 汇票代发人
#8nF8J< 4 account balance 帐户余额；帐户结余
CdTmL{ Y1 account book 帐簿
EB@!?=0x account collected in advance 预收款项
J R7~| ov account current book 往来帐簿
>`,v?<>+ account of after-acquired property 事后取得的财产报告
LFGu|]( account of defaulter 拖欠帐目
\UtUP#Y{t account payable 应付帐款
j]
M)i:n account payee only [A/C payee only] 只可转帐；存入收款人帐户
TSHp.ABf account receivable 应收帐款
rYm<U!k account receivable report 应收帐款报表
|n U: account statement 结单；帐单；会计财务报表
tGM)"u- account title 帐户名称；会计科目
B;1wnKdj accountant's report 会计师报告
uz'beE Accountant's Report Rules 会计师报告规则
#) cRD#0 accounting and auditing procedure 会计与审计程序；会计与核数程序
=bv8W < # Accounting Arrangements 《会计安排》
sPc\xY accounting basis 会计基础
[k."R@? accounting by Official Receiver 破产管理署署长呈交的帐目
-! ;vX
@ Accounting Circular 《会计通告》
9R. tkc|K accounting class 会计类别
tEP^w accounting date 记帐日期；会计结算日期
1{";u"q accounting for money 款项核算
nV ']^3b Accounting Officer 会计主任
Z.<1,EKi= accounting period 会计报告期；会计期
9h*$P:S;1v accounting policy 会计政策；会计方针
QfwGf, 0p accounting practice 会计惯例
E8NIH!dI accounting principle 会计准则
O]{H2&k @ accounting record 会计记录
#/1A:ig accounting report 会计报告
j#!J
hi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_Q.3X[88C Accounting Society of China 中国会计学会
OtQKDpJq accounting statement 会计报表
(W@
ypK@ accounting system 会计制度；会计系统
39~f P) accounting transaction 会计事项；帐务交易
@X\nY</E#M accounting treatment 会计处理
6{+~B2Ef accounting year 会计年度
XTZWbhNF accretion 增值；添加
$T3/*xN accrual 应计项目；应累算数目
xn}' !S2-b accrual basis 应计制；权责发生制
WWE?U-o accrual basis accounting 应计制会计；权责发生制会计
pF"z )E|^ accrue 应累算；应计
DC/CUKE.d accrued benefit 应累算利益
)]qFI"B7 accrued charges 应计费用
deu+ i accrued cumulative preference share dividend 应累算的累积优先股股息
{ bc<0 accrued expenses 应累算费用
6[qRb+ds accrued interest payable 应付利息；应计未付利息
}T(|\
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@ZX{q~g! accrued right 累算权益
&V$'{ accruing profit 应累算的利润
Pv0OoN*eJ{ accumulated fiscal reserve 累积财政储备
aty
K^*aX accumulated profit 累积利润；滚存溢利
8,kbGlSD accumulated reserve 累积储备
aG=Y 6j
G accumulation of surplus income 累积收益盈余
CT"0"~~ acquired assets 既得资产
4 &t 6 acquisition 收购；购置；取得
x!"!oJG^k acquisition cost 购置成本
wz6e^ g acquisition expenses 购置费用
Po^2+s(fY acquisition of 100% interest 收购全部股权
J`"1DlH acquisition of control 取得控制权
OWq~BZ{ acquisition of fixed assets 购置固定资产
G. oaDGy acquisition of shell “买壳”
fylaH(LER acquisition price 收购价
j j$'DZk act of God 天灾
*]Vx=7 D acting partner 执事合伙人
Y1
-cz: active market 买卖活跃的市场；交投畅旺的市场；旺市
&ul9N)A active partner 积极参与的合伙人
K"=v| a. active trading 交投活跃
Tm w
:w~ actual circulation 实际流通
GXHk{G@TS actual cost 实际成本
w"l8M0$m actual expenditure 实际开支；实际支出
b0KorUr actual income 实际入息；实际收入；实际收益
yY&(?6\{<< actual market 现货市场
C %EQ9Iq6r actual price 现货价；实际价格
7rhpIP2n actual profit 实际利润
_fa]2I actual quotation 实盘；实际价位；实际报价
=#+ Z KD actual year basis 按实际年度计算
;'<K}h actuals 实货
q_oYI3 actuarial investigation 精算调查
{s`1+6_&Vz actuarial principle 精算原则
m?M(79u[ actuarial report 精算师报告
UT^t7MY#O Actuarial Society of Hong Kong 香港精算学会
UiYA#m actuarial valuation 精算师估值
{1SxM / actuary 精算师
Tzk8y 7$[ ad referendum agreement 暂定协议；有待覆核的协定
u eWG/`ig ad valorem duty 从价税；按值征税
@pG\5 Jnf ad valorem duty system 从价税制
j?&FK ad valorem fee 从价费
U7 ajDw ad valorem tariff 从价关税
s l PFDBx additional allowance 额外免税额
WVo%'DtF` additional amount for unexpired risk 未过期风险的额外款额
f}+G;a9Nj additional assessable profit 补加应评税利润
~F' $p additional assessment 补加评税
F_I! + additional commitment 额外承担
2 nEj
X\BY additional commitment vote 额外承担拨款
`__CL
)N| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n%?g+@y,^ additional dependent parent allowance 供养父母额外免税额
?Rl*5GRW additional provision 额外拨款
v4ueF EY additional stamp duty 附加印花税
' bT9AV% additional tax 补加税罚款；补加税款
uvmNQg
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Nq9(O#} adjudged bankrupt 被裁定破产
U2Ur N ?T adjudicated bankrupt 裁定破产人
eg,S(;VEt adjudication fee 裁定费；评定印花税额手续费；评估契据费
#
=322bnO adjudication of bankruptcy 裁定破产；宣告破产
2ag]p adjudication of insolvency 裁定无力偿还债务
chiQ+ adjusted actual 经调整的实数；调整后的实数
pCC0: adjusted current assets 经调整的流动资产；调整后的流动资产
glv (`cQ adjusted figure 经调整的数字；调整后的数额
I &m~ cBj< adjusted liabilities 经调整的负债；调整后的负债
mS );bs adjusted loss 经调整的亏损；调整后的亏损
z5i!G JB 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
|H @M- adjusted profit 经调整的利润；调整后的利润
Q 5jP`<zWU adjusted surplus 经调整的盈余额；调整后的盈余额
+HfjnEbtBs adjusted value 经调整的价值；调整后的价值
h rXN 38- adjustment 调整；修订；理算〔保险〕
(JM4W
"7' adjustment centre 调剂中心
\dfq& oyU\ adjustment lag 调整过程的时间差距；调整时差
->j9(76 " adjustment mechanism 调整机制
D<rjxP adjustment of loss 亏损调整
c`t1:%S adjustment process 调整过程；调整程序
Ik}*7D adjustment range 调整幅度
}U #S* administered exchange rate 受管制汇率
F\]rxl4(L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Cu`ZgK LQ administration expenses 行政费用
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4s $ 93 administration fee 手续费；行政费
@RnG K 5 administration in bankruptcy 破产管理
Dgkt-:S/T| administration order 遗产管理令
95H `-A administrator 管理人；遗产管理人
r[?rwc^ administrator of the estate 遗产管理人
", |wG7N
K admission of debt 债项承认书
++kiCoC admission of proof 接纳债权证明
*wSl~J|ZM% advance 放贷款项；垫付款项；预支款项；预付款项
;=n7 Z advance account 暂支帐目；预付款帐户
k5ZwGJ#r advance compensation 预付补偿金
N..u<06j/ advance from shareholder 股东垫款
:}G xJT4 advance pending reimbursement 预支以待日后付还
Us%VB q advanced economy 先进经济体系
o S`F Yy advancement 预付；预付财产
^|x{E20 advances warrant 垫款令
Q!Op^4Jz advancing 贷出
s@ q54 adverse balance 逆差
{bNnhW*qOu adverse exchange 逆汇
nY*ODL advertisement addressed to shareholders 在报章刊登的致股东通告
>^jm7}+hb advice for collection 托收通知书
A l` ;SWN advice of drawing 提款通知书；汇票通知书
#h&?wE> advice of payment 付款通知
`QkzWy~V3 Advisory Committee [Securities and Futures Commission]
GN>T } 谘询委员会〔证券及期货事务监察委员会〕
pH*L8tT
Advisory Committee on Diversification 经济多元化谘询委员会
2N]y)S_<V affidavit 誓章；遗产申报誓章
B;-oa;m:E= affidavit of no receipt 述明无收款的誓章
M.128J+xfS affiliate 联号；联营公司；附属公司
|FNP~5v affiliated company 附属公司；联号；联营公司
OIo Aqt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$]T7Iwk affordability 负担能力
6#K_Rg >. African Development Bank [AfDB] 非洲开发银行
fDRQ(} after-acquired property 事后取得的财产
LD 6fi after-hours dealing 市后交易
G ?"1
z; after-tax profit 税后盈利；税后利润；税后溢利
*".7O*jjV agency agreement 代理协议
i$F)h<OU+ agency expenses 代理机构的开支
%\^x3wP&o\ agency fee 代理费
k\%{1oR A Agency Law 《代理法》
kO5KZ;+N- agent 代理人；承销人
w5[POo' 5 agent of company 公司代理人
J
L Z agent's fee 代理人费；经纪费
\UE9Ff+{ aggregate 总计；总数；总体数字
t = pG6U aggregate amount 总款额；总额
V}J W@ aggregate assets and liabilities 总体资产与负债
d5i /: aggregate at constant price 按固定价格计算的总体数字
#F9$"L1Hg aggregate demand 总需求
xL!05du
aggregate gross position 总持仓量
Z$pR_dazU aggregate limit 总限额
vw!i)JO8 M aggregate of salaries tax 合计薪俸税
Wm\f:|U5` aggregate performance 总体表现；总体业绩
s+CWyW@ aggregate supply 总体供应
rLVAI#ci= aggregate surplus 总盈余
%"z W] aggregate total 整体总额
r&H>JCRZ<= aggregate value 总值；合计价值
Gm|QOuw aggregated basis 合计基准
# ._! .P aggregated net chargeable income 合计应课税入息实额
ZWr\v! 4 aggregation 合并计算；合计；总和
eHjR/MMr_ aggregation of incomes of husband and wife 夫妇入息合并计算
G%6wk=IH aggregation of property 财产的总和
p]>bN agio 差价；贴水
T"0a&.TLj 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》
w |M?t{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v` B_xEl 《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》
% d=-<EQ|& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
& d*9#?9 《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》
M'g4alS Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%bv< OMD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~\Yn ih agreement for a settlement 授产协议
) wGC=, agreement for assignment 转让协议
d~n+Ds)%F agreement for sale 售卖协议；买卖协议
; lK2 ] agreement for sale and purchase 买卖协议
In 1.R$O agreement for the payment of interest 支付利息协议
@Xh 4ZMyEx agreement for the repayment of money 还款协议
"zv+|_ZAfd agreement of reinsurance 再保险协议
7kb`o
y;(^ Agricultural Bank of China 中国农业银行
Ge
@d" air passenger departure tax 飞机乘客离境税
'N}Wo}1r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q5`Gl airport tax 机场税
!Q ? 4sAB alcohol duty 酒精税
p@^2 .O+ alienation 让与；让渡；转让
J6Kf z~% alimony 生活费；赡养费
Mr&]RTEE All Ordinaries Index [AOI] 所有普通股指数
q2SkkY$_]y all risks 全险；综合险
,= PDL All Sales Record for Stock Market 《股票市场成交报告》
GnLh qm"\ Allied Capital Resources Limited 新联财务有限公司
6Qo6 T][ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WT d})
s allocation letter 拨款信件
- Zw"o> allocation of fund 分配款项；预留款项
A,iXiDb3pK allocation of profit 利润分配；溢利分配
[0rG"$(0Y allocation warrant 拨款令
w%$n )7<* allotment 分配；配股
Le}q>>o;q allotment notice 股份配售通知；配股通知
)zt5` "/ o allotment of shares 股份分配
J^?O] | allowable 可获宽免；免税的
JD> !3>S)? allowable business loss 可扣除的营业亏损
k' \RS6M`L allowable expenses 可扣税的支出
w"Z >F]YZ allowance 免税额；津贴；备抵；准备金
;3-ssF}k* allowance for debts 债项的免税额
G/D{K$=t~ allowance for depreciation by wear and tear 耗损折旧免税额
jrW7AT)\ allowance for funeral expenses 殡殓费的免税额
Isi ,Tl ^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
weDv[ b5i allowance for repairs and outgoings 修葺及支出方面的免税额
8(+X0} allowance to debtor 给债务人的津贴
6jnRC*!? alteration of capital 资本更改
@.gCeMlOf alternate trustee 候补受托人
E x Qld amalgamation 合并
a@X'oV`(2b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s}A]lY ambit of charges 征税范围；收费范围
HY42G#^ amended valuation 经修订的估值
Xrv rN^' American Commodities Exchange 美国商品交易所
S Y{J American Express Bank Limited 美国运通银行
.5T7O_%FP American Stock Exchange 美国证券交易所
>Te{a*`"m: amortization 摊销
&wj Ob amount due from banks 存放银行同业的款项
H1@"Yg8 amount due from banks abroad 存放海外银行同业的款项
A/.cNen amount due from holding companies 控股公司欠款
l%)XPb2$J amount due from local banks 存放本港银行同业的款项
FX'W%_f, amount due to banks 银行同业的存款
*[jaI-~S amount due to banks abroad 海外银行同业的存款
H4pjtVBr amount due to holding companies 控股公司存款
=];FojC6I amount due to local banks 本港银行同业的存款
1 |%$ie amount due to outport banks 外埠银行同业的存款
^.4<#Qs amount for note issue 发行纸币的款额
%G Ila * amount of bond 担保契据的款额
Wl,yznT amount of consideration 代价款额
n2QD*3i amount of contribution 供款数额
6yR7RF} amount of indebtedness 负债款额
c=K M[s. amount of principal of the loan 贷款本金额
i44`$ps amount of rates chargeable 应征差饷数额
;x RyONt amount of share capital 股本额
@3G3l|~> amount of sums assured 承保款额
N0XGW_f amount of variation 变动幅度
x^
Wgo`v) amount of vote 拨款数额
N$3F4b%+ amount payable 应付款额
F8k1fmM]Y amount receivable 应收款额
B^Oh L!*tI Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f"-?%I*' analysis 分析
; CC[> ancillary risk 附属风险
B>'\g
O\2 annual account 周年帐目；周年帐目报表；年度决算；年结
M5q7`
}>G annual accounting date 年结日期
MdPwuXI annual allowance 每年免税额；年积金；年度津贴；年津
%URyGS]* annual balance 年度余额
Gh< r_O~L3 annual disposable income 每年可动用收入
#8(@a
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1wq 6E annual fee 年费
Ufk7 % ` annual general meeting 周年大会
DS^Q0 f annual growth rate 年增率；每年增长率
qz H97<M}T annual long-term supplement 长期个案每年补助金
R{WG >c annual pensionable emolument 可供计算退休金的年薪
I7}[%(~Sf/ annual report 年报
5=$D~>-# Annual Report on the Consumer Price Index 《消费物价指数年报》
ei"FN3 Rm annual return 周年报表；周年申报表；每年报税表格
7+z%O3k'I Annual Return Rules 《周年报表规则》
rzex"}/ly annual review of consumer prices 每年消费物价回顾
Xh{EItk~oO annual roll-forward basis 逐年延展方式
5zU D W? annual salary 年薪
SAqX[c annual statement 年度报表；年度决算表
v<c8qg 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
*AJW8tIP annuitant 年金受益人
M^bu jGD annuity 年金
_ '}UNIL annuity contract 年金合约
LX3 5Lt annuity on human life 人寿年金
avT>0b : antecedent debt 先前的债项
a([cuh. ante-dated cheque 倒填日期支票
F Pu,sz8 anticipated expenditure 预期开支
_qGkTiP anticipated net profit 预期纯利
oZIoY*7IrQ anticipated revenue 预期收入
eHv/3"Og anti-inflation measure 反通货膨胀措施
9\ dC8 anti-inflationary stance 反通货膨胀立场
9iv!+(n i apparent deficit 表面赤字
b,!h[ apparent financial solvency 表面偿债能力
+DU}f;O8v apparent partner 表面合伙人
sqkPC_;A application for personal assessment 个人入息课税申请书
OW6i2 >Or application of fund 资金应用
{?t=*l\S{w application to release as liquidator and to destruct the books of accounts and documents
[ WB8X, 申请免除清盘人职务及毁灭帐簿与文件
) Z]8 SED appointed actuary 委任精算师
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appointed auditor 委任核数师；委任审计师
1|Fukx<@J< appointed trustee 委任的受托人
M N#\P1 appointer 委任人
p(
z.[ apportioned pro rata 按比例分摊
e\)PGjSI apportionment 分配；分摊
'Yj /M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QYg2'`( apportionment formula 分摊方程式
p^^<Bj kQ apportionment of estate duty 遗产税的分摊
+.zriiF]i appraisal 估价；评估
"EA%!P:d, appreciable growth 可观增长
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/D0!| appreciable impact 显着影响
g4U%(3,>D appreciable increase 可观增长
p-;*K(# X appreciation 增值；升值
&6!x;RB appreciation against other currencies 相对其他货币升值
p6sXftk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&t`l,]PQ=6 appreciation tax 增值税
@C?RbTHy
appropriation 拨款；拨用；拨付
x|1OGbBK appropriation account 拨款帐目
M vQ0"-ZQ Appropriation Bill 拨款法案
B1\}'g8%f appropriation-in-aid system 补助拨款办法
' w &,3@Z approved assets 核准资产
dMYDB approved basket stock 认可一篮子证券
T,5]EHea approved budget 核准预算
rry 33 approved charitable donation 认可慈善捐款
Fd0R?d approved charitable institution 认可慈善机构
RtN5\ approved currency 核准货币；认可货币
JH5ckgdZ approved estimates 核准预算
r IY_1 approved estimates of expenditure 核准开支预算
s<aJ pi{n4 approved overseas insurer 核准海外保险人
7mt;qn?n approved overseas trust company 核准海外信托公司
^Qq_|{vynf approved pooled investment fund 核准汇集投资基金
)%gi gQZ+ approved provident fund scheme 认可公积金计划
>DPC}@Wl approved provision 核准拨款
y&UcTE2;%( approved redeemable share 核准可赎回股份
w8c71C approved regional stock 认可地区性证券
vDqmD{%4N approved retirement scheme 认可退休金计划
O*X ]oX approved subordinated loan 核准附属贷款
AYfW}V" arbitrage 套戥；套汇；套利
`gx_+m^ arbitrageur 套戥者；套汇者
R>yoMk/u arbitrary amount 临时款项
iJT_*,P^ arrangement 措施；安排；协定
]haZ T\ arrears 欠款
Ic P]EgB arrears of pay 欠付薪酬
1@egAo) arrears of revenue 逾期未收税款；逾期未收的帐项
>2tYw,m articles of association 组织章程；组织细则；组织章程细则
I^emH+!MW Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
( hp 52Vse ascertainment of profit 确定利润
b:SjJA,HM "Asia Clear" “亚洲结算系统”
wL\OAM6 R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.]JG CTB3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
uD}Q}]Z Asian Development Fund [ADF] 亚洲发展基金
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tT L Asian dollar bond 亚洲美元债券
]MKW5Kq Asian dollar market 亚洲美元市场
)w4i0Xw^C: Asian dollar rate 亚洲美元利率
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=)HPzC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
TgoaEufS< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
3MH9%*w'0 asked price 沽盘；喊价；索价；卖方报价
LhKaqR{ assessable income 应评税入息
+`}QIp0 assessable loss 应评税亏损
[3"k : assessable profit 应评税利润
=^\yE"a assessable value 应评税值
B<zoa= assessed profit 估定利润
m:SG1m_6 assessed value 经评估价值
TF R8 assessment 评税；评定；估价；评税单
Tr* 3:J } assessment number 评税编号；估价编号
C-u'Me)H assessment of additional tax 补加税评税
iHBetkAu assessment of performance 业绩评估；实绩评价
])`w_y(> Assessor 评税主任
~.7/o0'+ asset price bubbles 资产价格泡沫
<n? cRk'. asset-backed securities 具资产保证的证券
^hiIMqY_{` assets accretion 资产增值
_Wg?H: \ assets and liabilities 资产与负债
1cq"H/N assets betterment statement 资产递增表；资产改进表
& 6 wD assets lending 实物放款；有抵押贷款
<hkSbJF assets of the company passing on the death 死者去世时转移的公司资产
g\%;b3"# assets pledged as security for liabilities 用作负债抵押的资产
u a%@Ay1| assets portfolio 资产投资组合
w IQ~a assets price 资产价格
QP>tu1B| assets quality 资产质素
1*U)\vK~ assets realization 资产变现
8z1 #Q#5 assets refinancing arrangement 资产再集资安排
MD|T4PPz,} assets securitization 资产证券化
A S5' j assets situated outside Hong Kong 在香港以外地方的资产
C-)mP- |8 assets stripping 削减资产；拆卖资产
` `mnk>/ assets value 资产值
Q 3"{v0 assignee 承让人
4*Uzomb?q assignment 转让；转让书；转让契
03p D< assignment of interest 权益转让
C fs2tN assignment of letters patent and trade mark 专利证书及商标转让
x%_VzqR` assignment of property 物业转让；物业转让书
ahICx{hK assignment right 转让权
`)~]3zmG assignor 转让人
}Wl m#t associate 有联系的人；有关连人士；相联者；合伙人；联系人
{=I:K|& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5}C.^ J` associate member 附属会员
ZNDn! Sj associated body corporate 相联法人团体
P K+rr.k] associated company 相联公司；联属公司
$Z|HFV{ associated corporation 相联法团
d6^:lbj Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Sy@)Q[A 公认会计师公会〔英国〕
+P! ibHfP Association of Futures Exchange Brokers 香港期货经纪协会
>V%lA3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
baQO RU= X association of underwriters 承保人组织
C]EkVcK FA assumption of control 接管
~ k"r assurance 担保；保险；转易；转易书
$-=xG&fSz assurance of interest 权益的转易
r=Tz++! at 19XX price 按一九ＸＸ年价格计算
]J1oY]2~ at a discount 按赔价计算；按贴水价格计算；打折扣
]SC|%B _* at a premium 按溢价计算；按升水价格计算
whi#\>i at call 通知付款；按通知
9| g]M:{ at constant market price 按固定市价计算
Z)&!ZlM at constant price 按固定价格计算
@>fsg-| at cost 按成本计算
!n7'T M ' at current market price 按当时市价计算；按现时市价计算
y'5`Uo?\", at current price 按当时价格计算；按现时价格计算
Wu~cy}\ at factor cost 按要素成本计算；按生产要素成本计算
oBO4a ^D at money-of-the-day price 按付款当日价格计算
vX@T Zet0 at or better 按指定或较佳价位〔买卖指令〕
$fCKK&Wy at par 按面值计算；平价
K'Y/0:"* at sight 见票即付
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at the close 按收市盘
tVv/G ~( at the opening 按开市盘
UY6aD~tD0 attestation 见证；见证条款
bey:Qj?? at-the-money option 平价期权
|*/-~5" attorney 受权人；受托代表人
z+ Guu8 attornment 新拥有人承认书
.C\2f+(U attributable profit 可归属利润
GaCRo 7 attributable share value 可归属股份价值
8NkyT_\ Auckland Stock Exchange 奥克兰证券交易所
u`CHM:<<? auction 拍卖
0u;a*#V @ auctioneer 拍卖商
Sse%~:FL audit 审计；核数
]]o?!NX Audit Commission 审计署
C$0rl74Wi Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
enx+,[ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
5X> K#N audit review 帐目审查
cQkj{u Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Mkh/+f4 audited account 审计帐目；经审计的帐目
*knN?`(x audited annual account 经审计的周年帐目
3$?nzKTW\ audited balance sheet 经审计的资产负债表
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auditor 核数师；核数主任；审计师
m@Dra2Cv'@ auditor's certificate 核数师证明书；审计师证明书
IL`LI J:O auditor's report 核数师报告；审计师报告
<.#jp([W> Aussie bond 澳元债券
O> N/6Z austerity budget 紧缩预算
IgjP y5k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8BrC@L2E0 Australia All Ordinaries Index 澳洲所有普通股票指数
XuWX@cK Australian Dollar [AUD] 澳元
q*Oj5; Australian Options Market 澳大利亚期权市场
cTW$;Fpc+ Australian Securities Commission 澳洲证券事务监察委员会
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I6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l{*m-u 5&; Australian Stock Exchange 澳大利亚证券交易所
vz(=3C[ Austrian Schilling [ATS] 奥地利先令
] x).C[^ authentication 认证；鉴证
yEMM@5W)8 authority to purchase 委托购买证；委购书
F Uz1P authorization 认可；核准；授权；授权书
L 8q#_k authorization by direction 指示授权
EKO ~\d authorization by instruction 指令授权
$EHF f $M authorization by warrant 令状授权
mz Cd@<T, authorization of unit trust 单位信托的认可
:_<&LO]Q authorized agent 指定代理人
y #C9@C authorized capital 法定资本
:@@`N_2? authorized clerk 出市员
15VvZ![$V authorized dealer 认可交易商
e_-7,5Co authorized financial institution 认可财务机构
BL~#-Mm<|l authorized fund 认可基金
6ddRFpe authorized fund house 获授权的基金公司；认可基金公司
aS[y\9(** authorized institution 认可机构
ePZ Ai"k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_xH<R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fN@ZJ~F%j authorized insurer 获授权保险人；获认可承保人
[m4M#Lg\0 authorized investment 特准投资项目
r ;)31Tg authorized person 获授权人
AFM+`{Cq authorized representative 获授权代表
IhBQ1,&J authorized share capital 法定股本
}z#M!~ automated quotation system 自动报价系统
b)x0;8< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:{^~&jgL 自动交易系统〔香港期货交易所有限公司〕
$IS!GS&: automatic adjustment mechanism 自动调整机制
N iu
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QgKR= GR6 Automatic Clearing House 自动票据交换所
=>l X brJ automatic exchange rates accumulation system 自动化汇率累集系统
P3YM4&6XA Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
JU;`c>8=) automatic teller machine [ATM] 自动柜员机
Pwj|]0Y@ autopay 自动转帐
r`"T{o\e available assets 可用资产
GLESngAl available fiscal reserve 现存财政储备
gG@ 4MXq. available profit 可用利润
u Fw1% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%I9f_5BlT8 average 平均；平均数；海损
~(^pGL3< average basic salary 平均基本薪金
T`pD jT average consumer expenditure 平均消费开支；一般消费开支
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xQVt{ average cost 平均成本
*5 9 | average cost of land production 增辟土地平均成本
VwR ZgL average daily turnover 平均每日成交额
&SPY'GQ! average daily wage rate 平均每日工资率
D 5oYcGc average expenditure pattern 平均开支模式
%~k>$(u6 average growth rate 平均增长率
2z" <m2 a average net fixed assets 固定资产平均净值
[mQ1r*[j average of relatives 相对价格平均数
+."|Y3a average price 平均价格
SUIJ{!F/ average propensity to consume 平均消费倾向；一般消费倾向
x#&_/oqAk average propensity to save 平均储蓄倾向；一般储蓄倾向
wd f;LM average rate 平均率
fVgN8b|&' average revenue 平均收入；平均收益
]cv|d c= average stock 平均库存；平均存货
d(XOZF average yearly rent 平均年租
CbW[_\ avoidance of double taxation 避免双重课税
U,p'<rmS avoidance of tax 避税
