A:
p]E \!/ A share Ａ股；甲类股份
d, d oh i abatement of tax 减税；减扣免税额
UHT2a9 rG ABN AMRO Bank N.V. 荷兰银行
O=E?m=FR" above-the-line expenditure 线上项目支出；经常预算支出
*'ffMnSZ above-the-line receipt 线上项目收入；经常预算收入
wX Kg^%t\ ABSA Asia Limited 南非联合亚洲有限公司
k ^(RSu< absolute change 绝对数值变更
d$T 856 absolute expenditure 实际开支
3F ]30 absolute guideline figure 绝对准则数字
qb 1JE[2F absolute interest 绝对权益
e=u ?-8 absolute order of discharge 绝对破产解除令
> t~2 absolute profit margin 绝对利润幅度
|Jpi|'
absolute value 实值；绝对值
T1[B* R wC absolutely vested interest 绝对既得权益
O
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iN absorbed cost 已吸收成本；已分摊成本
& A!?:?3%O absorption 吸收；分摊；合并
x jK@Q1MJ absorption rate 吸收率；摊配率；分摊率
+ko-oZ7V ACB Finance Limited 亚洲商业财务有限公司
# m;|QWW acceptable form of reciprocity 合理的互惠条件
*P0sl( & acceptable rate 适当利率；适当汇率
AREpZ 2GiU acceptance agreement 承兑协议
o<8SiVC2 acceptance for honour 参加承兑
%("WoBPH` acceptor 承兑人；接受人；受票人
}u?DK,R acceptor for honour 参加承兑人
> ,}SP; accident insurance 意外保险
15\k/[3
# Accident Insurance Association of Hong Kong 香港意外保险公会
mP[Z lS~" accident insurance scheme 意外保险计划
e61e|hoX\ accident year basis 意外年度基准
NPjNkpWm&= accommodation 通融；贷款
}$X/HK accommodation bill 通融票据；空头票据
&X&msEM accommodation party 汇票代发人
`m+o^!SGe account balance 帐户余额；帐户结余
P?/Mrz account book 帐簿
TK s l.| account collected in advance 预收款项
9[ ,+4&wX7 account current book 往来帐簿
|$+
xVi8 account of after-acquired property 事后取得的财产报告
1}E R+;If account of defaulter 拖欠帐目
PDN bhUAV account payable 应付帐款
4RyQ^vL account payee only [A/C payee only] 只可转帐；存入收款人帐户
,LftQ1*; account receivable 应收帐款
YG K7b6
account receivable report 应收帐款报表
WinwPn+9 account statement 结单；帐单；会计财务报表
?w5>Z/V account title 帐户名称；会计科目
L|]!ULi$d accountant's report 会计师报告
gEISnMH Accountant's Report Rules 会计师报告规则
Bm4fdf#A] accounting and auditing procedure 会计与审计程序；会计与核数程序
SodYb Accounting Arrangements 《会计安排》
ow2tfylV accounting basis 会计基础
;%B:1Z accounting by Official Receiver 破产管理署署长呈交的帐目
y)uxj-G Accounting Circular 《会计通告》
hA:RVeS{ accounting class 会计类别
O0RV>Ml'& accounting date 记帐日期；会计结算日期
.{,f b accounting for money 款项核算
,0\P r Accounting Officer 会计主任
d8ck].m= accounting period 会计报告期；会计期
A w"Y_S8. accounting policy 会计政策；会计方针
/ht-]Js$G accounting practice 会计惯例
*Eg[@5;QA accounting principle 会计准则
_MxKfah' accounting record 会计记录
B:rzM:BQ accounting report 会计报告
Scd_tw.]| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F~;UD<<"H Accounting Society of China 中国会计学会
":W$$w< accounting statement 会计报表
x.kIzI5 accounting system 会计制度；会计系统
PQvpJFpb~h accounting transaction 会计事项；帐务交易
SbK6o:[ accounting treatment 会计处理
=QS%D*.|D accounting year 会计年度
oc PM zq- accretion 增值；添加
\#7@"~< accrual 应计项目；应累算数目
J-5E# v accrual basis 应计制；权责发生制
eJ+@<+vr;x accrual basis accounting 应计制会计；权责发生制会计
QA=mD^A accrue 应累算；应计
RG e2N | accrued benefit 应累算利益
hp3
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hOj(*7__ accrued cumulative preference share dividend 应累算的累积优先股股息
O/Mx $Q3re accrued expenses 应累算费用
JyDg=%-$2 accrued interest payable 应付利息；应计未付利息
V)jF]u~g accrued interest receivable 应收利息；应计未收利息
E'+?7ZGWj accrued right 累算权益
^^(!>n6r^ accruing profit 应累算的利润
d*R('0z{ accumulated fiscal reserve 累积财政储备
@ XQItc< accumulated profit 累积利润；滚存溢利
8>AST, accumulated reserve 累积储备
V(wANvH accumulation of surplus income 累积收益盈余
'dJ(x acquired assets 既得资产
0 HPqoen$ acquisition 收购；购置；取得
H$rNT/C acquisition cost 购置成本
BFvRU5&Sz acquisition expenses 购置费用
Pq3m(+gf acquisition of 100% interest 收购全部股权
%4^NX@1jV acquisition of control 取得控制权
|3P dlIbO acquisition of fixed assets 购置固定资产
0P l>k'9 acquisition of shell “买壳”
7p_B?r acquisition price 收购价
^,{ r[} act of God 天灾
4_W*LG~2s acting partner 执事合伙人
)MeeF-Ad6 active market 买卖活跃的市场；交投畅旺的市场；旺市
O#n=mJ active partner 积极参与的合伙人
dM)x|b3z active trading 交投活跃
;5&=I|xqe actual circulation 实际流通
S+7u,%n/ actual cost 实际成本
Z3 O_K actual expenditure 实际开支；实际支出
Lq]t6o ] actual income 实际入息；实际收入；实际收益
LO@o`JF actual market 现货市场
bzyy;`;6Q~ actual price 现货价；实际价格
6<Txkk actual profit 实际利润
a/TeBx#yG actual quotation 实盘；实际价位；实际报价
8iUYZF actual year basis 按实际年度计算
,w% hD* actuals 实货
2bAH ) = actuarial investigation 精算调查
W *~[KdgC actuarial principle 精算原则
o2R&s@%0@B actuarial report 精算师报告
q!y !=hI Actuarial Society of Hong Kong 香港精算学会
Ni n7AOO actuarial valuation 精算师估值
89P'WFOFK actuary 精算师
kzmw1*J ad referendum agreement 暂定协议；有待覆核的协定
tJII-\3" ad valorem duty 从价税；按值征税
J0FJ@@ ad valorem duty system 从价税制
L XHDX ad valorem fee 从价费
h@jk3J9^ ad valorem tariff 从价关税
j^m x , additional allowance 额外免税额
l?O%yf`s additional amount for unexpired risk 未过期风险的额外款额
)7 M additional assessable profit 补加应评税利润
tQ,3nI!|xF additional assessment 补加评税
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additional commitment 额外承担
a[ yyEgm2 additional commitment vote 额外承担拨款
y`a]##1j$M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
mGh8/X t additional dependent parent allowance 供养父母额外免税额
V6kJoSyde additional provision 额外拨款
I78Q8W(5 additional stamp duty 附加印花税
1 otE:bi additional tax 补加税罚款；补加税款
&Ivf!Bgm{Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
- +fW/Uo adjudged bankrupt 被裁定破产
k{J\)z adjudicated bankrupt 裁定破产人
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adjudication fee 裁定费；评定印花税额手续费；评估契据费
>l^[73,]L adjudication of bankruptcy 裁定破产；宣告破产
&0RKNpw g adjudication of insolvency 裁定无力偿还债务
'J8Ga<s7C adjusted actual 经调整的实数；调整后的实数
n8Rsle`a adjusted current assets 经调整的流动资产；调整后的流动资产
`%_ (_%K adjusted figure 经调整的数字；调整后的数额
h~5gHx/ a adjusted liabilities 经调整的负债；调整后的负债
r1[#_A`Yn adjusted loss 经调整的亏损；调整后的亏损
!|~y f3 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
A`nzqe#(1 adjusted profit 经调整的利润；调整后的利润
u?SxaGEa adjusted surplus 经调整的盈余额；调整后的盈余额
'}9 %12\^h adjusted value 经调整的价值；调整后的价值
Q .g44 > adjustment 调整；修订；理算〔保险〕
R c adjustment centre 调剂中心
7Cx-yv adjustment lag 调整过程的时间差距；调整时差
t/J|<Ooj? adjustment mechanism 调整机制
O{Y*a )" adjustment of loss 亏损调整
o#hFK'&~ adjustment process 调整过程；调整程序
>0S(se$ adjustment range 调整幅度
|Ge!;v administered exchange rate 受管制汇率
?*:BgaR_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+6s6QeNS8 administration expenses 行政费用
]23+ d/ administration fee 手续费；行政费
ZVDi;
administration in bankruptcy 破产管理
9`cj9zz7 administration order 遗产管理令
C: p` administrator 管理人；遗产管理人
h@ @ q:I= administrator of the estate 遗产管理人
wRu\9H} admission of debt 债项承认书
rO]2we/B,4 admission of proof 接纳债权证明
juB /?'$~ advance 放贷款项；垫付款项；预支款项；预付款项
FL[w\&fp advance account 暂支帐目；预付款帐户
Z b:S
IJ advance compensation 预付补偿金
]%Lk#BA@A advance from shareholder 股东垫款
KqvM5 $3 advance pending reimbursement 预支以待日后付还
"ZP)[ [Rd
advanced economy 先进经济体系
R'$1,ie advancement 预付；预付财产
|?\2F advances warrant 垫款令
H8h,JBg5<F advancing 贷出
grE'ySX0 adverse balance 逆差
\L"0Pmt[ adverse exchange 逆汇
LfMN 'Cb advertisement addressed to shareholders 在报章刊登的致股东通告
`=E4J2" advice for collection 托收通知书
@=qWwt4~ advice of drawing 提款通知书；汇票通知书
+\RviF[+ advice of payment 付款通知
y$+_9VzYB Advisory Committee [Securities and Futures Commission]
Cf.(/5X 谘询委员会〔证券及期货事务监察委员会〕
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Nmq Advisory Committee on Diversification 经济多元化谘询委员会
Q&v U|y affidavit 誓章；遗产申报誓章
9>ML ;$T& affidavit of no receipt 述明无收款的誓章
/ ;WFRp. affiliate 联号；联营公司；附属公司
xG|lmYt76 affiliated company 附属公司；联号；联营公司
H={5>;8G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0}- MWbG affordability 负担能力
RY]jY | E African Development Bank [AfDB] 非洲开发银行
YbJB.;qK after-acquired property 事后取得的财产
r
TK)jxklX after-hours dealing 市后交易
Vkl]&mYRz after-tax profit 税后盈利；税后利润；税后溢利
n!L}4Nmp agency agreement 代理协议
@wh-.M D agency expenses 代理机构的开支
1 }_"2 agency fee 代理费
9, $
n 6t; Agency Law 《代理法》
y-_IMu.J` agent 代理人；承销人
4YA1~7R agent of company 公司代理人
!-tVt
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!=]cASPGD aggregate 总计；总数；总体数字
CJt(c,!z aggregate amount 总款额；总额
E+P-)bRa aggregate assets and liabilities 总体资产与负债
^]9.$$GU\A aggregate at constant price 按固定价格计算的总体数字
JPq ' C$ aggregate demand 总需求
"LM[WcDX aggregate gross position 总持仓量
,yTT,)@< aggregate limit 总限额
v(l:N@L aggregate of salaries tax 合计薪俸税
Tz{-L%*# aggregate performance 总体表现；总体业绩
J )UCy;Y aggregate supply 总体供应
Bs\& '=l aggregate surplus 总盈余
e\ ! i c aggregate total 整体总额
vq1u !SY aggregate value 总值；合计价值
D:XjJMW3r aggregated basis 合计基准
$|K-wN[ aggregated net chargeable income 合计应课税入息实额
j =Z;M1 aggregation 合并计算；合计；总和
J'*`K>wV aggregation of incomes of husband and wife 夫妇入息合并计算
s\.\z[1 aggregation of property 财产的总和
.`^wRpa2M agio 差价；贴水
i*e'eZ;) Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
a>#]d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_^p\
u 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"T.Qb/97@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@UW*o&pGqL 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
( #rhD} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
U?j[
8z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c
Sktm&SP agreement for a settlement 授产协议
5
& s<&h agreement for assignment 转让协议
*_eY +\j agreement for sale 售卖协议；买卖协议
X yD*V;.E agreement for sale and purchase 买卖协议
Ha~} NO agreement for the payment of interest 支付利息协议
A5,(P$@ k agreement for the repayment of money 还款协议
s[}cj+0 agreement of reinsurance 再保险协议
af ye$$X Agricultural Bank of China 中国农业银行
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\7Yo^ air passenger departure tax 飞机乘客离境税
B dxV [SF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
DS=Dg@y airport tax 机场税
B1 xlWdm alcohol duty 酒精税
?'^yw C` alienation 让与；让渡；转让
U\6Ee-1#_ alimony 生活费；赡养费
h-5] nL3 All Ordinaries Index [AOI] 所有普通股指数
uwu`ms7z 2 all risks 全险；综合险
`}#n#C) All Sales Record for Stock Market 《股票市场成交报告》
}h=3[pe} Allied Capital Resources Limited 新联财务有限公司
4x_#
1 - all-items index [Consumer Price Index] 总指数〔消费物价指数〕
u=ZZ;%Rvd allocation letter 拨款信件
xvW# ~T ] allocation of fund 分配款项；预留款项
URMxCL^" allocation of profit 利润分配；溢利分配
>uJU25)| allocation warrant 拨款令
eMUs w5= allotment 分配；配股
?e[]UO allotment notice 股份配售通知；配股通知
.|GnTC q allotment of shares 股份分配
uk)D2.eS, allowable 可获宽免；免税的
Ns.{$'ll allowable business loss 可扣除的营业亏损
h`:B8+k allowable expenses 可扣税的支出
c4M]q4]F allowance 免税额；津贴；备抵；准备金
kjj? X|Un allowance for debts 债项的免税额
<' vtnz allowance for depreciation by wear and tear 耗损折旧免税额
**F-#", allowance for funeral expenses 殡殓费的免税额
I1W~;2cK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<Gz* 2i allowance for repairs and outgoings 修葺及支出方面的免税额
NQ,2pM<*- allowance to debtor 给债务人的津贴
9C| -|mo alteration of capital 资本更改
nOK1Wc%/' alternate trustee 候补受托人
^o Q^/v~ amalgamation 合并
RT"JAJTi/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$#FA/+<&$ ambit of charges 征税范围；收费范围
Cd7l+~ *Y amended valuation 经修订的估值
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@?; American Commodities Exchange 美国商品交易所
aV G4D f American Express Bank Limited 美国运通银行
Y {2L[5_ 1 American Stock Exchange 美国证券交易所
PB!*&T'! amortization 摊销
Hf9F:yH amount due from banks 存放银行同业的款项
zJG=9C ? amount due from banks abroad 存放海外银行同业的款项
5>&C.+A 9 amount due from holding companies 控股公司欠款
^']* UD; amount due from local banks 存放本港银行同业的款项
td |O #R amount due to banks 银行同业的存款
8:jakOeT amount due to banks abroad 海外银行同业的存款
bP{uZnOM2P amount due to holding companies 控股公司存款
~4M?[E& amount due to local banks 本港银行同业的存款
d*Kg_He- amount due to outport banks 外埠银行同业的存款
=p&uQ6.i+ amount for note issue 发行纸币的款额
IvM>z 03 amount of bond 担保契据的款额
!Z%pdqo`. amount of consideration 代价款额
n(jrK9] amount of contribution 供款数额
s^GE>rf amount of indebtedness 负债款额
Pi=B\=gs amount of principal of the loan 贷款本金额
ykNPKzW: amount of rates chargeable 应征差饷数额
@vvGhJ1m` amount of share capital 股本额
89J7hnJC amount of sums assured 承保款额
<Y ^)/ s amount of variation 变动幅度
o<7'(Pz amount of vote 拨款数额
d? 4-"9Y amount payable 应付款额
Fy^MI*}BZ amount receivable 应收款额
YBQ{/"v%| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?$%2\"wX~7 analysis 分析
~s>Ud<l%r ancillary risk 附属风险
_+.
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annual account 周年帐目；周年帐目报表；年度决算；年结
AmBLZ<f; annual accounting date 年结日期
"K#zY~>L annual allowance 每年免税额；年积金；年度津贴；年津
=VF %Z[Gm annual balance 年度余额
k4YW;6<C+ annual disposable income 每年可动用收入
-qJO6OM annual estimates 周年预算
Il$Jj-) annual fee 年费
8Oo16LPD annual general meeting 周年大会
^q/_D%]C annual growth rate 年增率；每年增长率
N6!$V7oT annual long-term supplement 长期个案每年补助金
a<&GsDw annual pensionable emolument 可供计算退休金的年薪
"SU
O2-Gj annual report 年报
W_h!Puj_ Annual Report on the Consumer Price Index 《消费物价指数年报》
VHx:3G annual return 周年报表；周年申报表；每年报税表格
L*1yK* Annual Return Rules 《周年报表规则》
</|m^$v annual review of consumer prices 每年消费物价回顾
b!z kQ?h annual roll-forward basis 逐年延展方式
] gDX~]f[ annual salary 年薪
O8 5) ^ annual statement 年度报表；年度决算表
Y$ '6p."= 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
o7v, :e: annuitant 年金受益人
B-[qS;PY% annuity 年金
P30|TU+B annuity contract 年金合约
pFwh v w annuity on human life 人寿年金
CF/8d6}Vf antecedent debt 先前的债项
z460a[Wl ante-dated cheque 倒填日期支票
q 1+{MPJ anticipated expenditure 预期开支
4_h?E:sBb anticipated net profit 预期纯利
KNqs=:i anticipated revenue 预期收入
X> ck.}F anti-inflation measure 反通货膨胀措施
'%[r 9 w anti-inflationary stance 反通货膨胀立场
EGK7)O'W apparent deficit 表面赤字
yn.f?[G 2 apparent financial solvency 表面偿债能力
<{1=4P A apparent partner 表面合伙人
Pe?b#
G application for personal assessment 个人入息课税申请书
1ika' application of fund 资金应用
0-Vx!( application to release as liquidator and to destruct the books of accounts and documents
!Bn,f2 申请免除清盘人职务及毁灭帐簿与文件
y/!jC]!+c appointed actuary 委任精算师
#>O>=#Q appointed auditor 委任核数师；委任审计师
GA2k g7 appointed trustee 委任的受托人
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8vhnw appointer 委任人
OsNJ;B apportioned pro rata 按比例分摊
%lS jC%Z'd apportionment 分配；分摊
f}VIkx]X" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|M(0CYO apportionment formula 分摊方程式
0v'!(&m apportionment of estate duty 遗产税的分摊
wZKEUJpQ appraisal 估价；评估
8U7 X/L
appreciable growth 可观增长
qBqh>Wo appreciable impact 显着影响
gR@," 6b3 appreciable increase 可观增长
yPVK>em5 appreciation 增值；升值
#]lK! : appreciation against other currencies 相对其他货币升值
]% I|C++0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t(=Z@9)]4F appreciation tax 增值税
lIgAc!q( appropriation 拨款；拨用；拨付
eX <@qa4 < appropriation account 拨款帐目
lH%-#2] Appropriation Bill 拨款法案
OjfumZL# appropriation-in-aid system 补助拨款办法
03a<Cd/S approved assets 核准资产
z*G(AcS) approved basket stock 认可一篮子证券
2t`d. s= approved budget 核准预算
R![4|FR approved charitable donation 认可慈善捐款
>2dF^cDE-3 approved charitable institution 认可慈善机构
==Bxv:6 approved currency 核准货币；认可货币
,_ RP y2N approved estimates 核准预算
:x36Z4: approved estimates of expenditure 核准开支预算
Yo[Pu< zR approved overseas insurer 核准海外保险人
P 2sM3C approved overseas trust company 核准海外信托公司
's 'H&sa approved pooled investment fund 核准汇集投资基金
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approved provident fund scheme 认可公积金计划
4?.L+wL approved provision 核准拨款
W4n(6esO approved redeemable share 核准可赎回股份
L3y`*&e > approved regional stock 认可地区性证券
y~;w`5;| approved retirement scheme 认可退休金计划
8&UwnEk< approved subordinated loan 核准附属贷款
%2<u>=6byG arbitrage 套戥；套汇；套利
SX@zDuM arbitrageur 套戥者；套汇者
Y@Ti2bI`v arbitrary amount 临时款项
B%/N{i*Z arrangement 措施；安排；协定
@&GfC g5Cb arrears 欠款
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arrears of pay 欠付薪酬
Wtqv arrears of revenue 逾期未收税款；逾期未收的帐项
GKa_6X_ articles of association 组织章程；组织细则；组织章程细则
Eg 8rgiU Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
oO][ X ascertainment of profit 确定利润
4 -Cca "Asia Clear" “亚洲结算系统”
`rZS\A Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1$1P9x@H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:V^|}C# Asian Development Fund [ADF] 亚洲发展基金
B),Z*lpC Asian dollar bond 亚洲美元债券
{x<yDDIv_ Asian dollar market 亚洲美元市场
0:q R,NW^# Asian dollar rate 亚洲美元利率
B dKD%CJ[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@"'$e_jj" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.fD%* - asked price 沽盘；喊价；索价；卖方报价
FFpG>+ *3 assessable income 应评税入息
Jj,fdP#\ assessable loss 应评税亏损
hvOl9 W> assessable profit 应评税利润
I# 9q^,,F assessable value 应评税值
=w 2_1F" assessed profit 估定利润
/'Q2TLy= assessed value 经评估价值
xBg. QV assessment 评税；评定；估价；评税单
22r$Ri_> assessment number 评税编号；估价编号
J~k'b2(p3 assessment of additional tax 补加税评税
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{. assessment of performance 业绩评估；实绩评价
N=~aj7B% Assessor 评税主任
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,p asset price bubbles 资产价格泡沫
ZOY zCc(d asset-backed securities 具资产保证的证券
iuS*Vw assets accretion 资产增值
)T!3d u:M assets and liabilities 资产与负债
l&oc/$&|[ assets betterment statement 资产递增表；资产改进表
POt 8G assets lending 实物放款；有抵押贷款
vbSycZ2M7 assets of the company passing on the death 死者去世时转移的公司资产
o2W^!#]= assets pledged as security for liabilities 用作负债抵押的资产
eGj[%pk assets portfolio 资产投资组合
5Za%EaW%G assets price 资产价格
g~]?6;uu assets quality 资产质素
k07pI<a? assets realization 资产变现
<_~e/+_. assets refinancing arrangement 资产再集资安排
!FH m.E_> assets securitization 资产证券化
c!dc`R assets situated outside Hong Kong 在香港以外地方的资产
0*XCAnJ^_ assets stripping 削减资产；拆卖资产
<zt124y-6 assets value 资产值
$#/f+kble assignee 承让人
^s_7-p])( assignment 转让；转让书；转让契
`$i/f(t6` assignment of interest 权益转让
^!sIEL assignment of letters patent and trade mark 专利证书及商标转让
.vWwYG assignment of property 物业转让；物业转让书
YK%rTbB( assignment right 转让权
,#Mt10e{ assignor 转让人
`e^sQ>rDI associate 有联系的人；有关连人士；相联者；合伙人；联系人
$ uqB .f$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'o%6TWl9s associate member 附属会员
h"t\x}8qq associated body corporate 相联法人团体
}B@44HdY associated company 相联公司；联属公司
2i)vT)~ associated corporation 相联法团
h@%a+ 6b? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rWNywxnT 公认会计师公会〔英国〕
w '7=CzfYn Association of Futures Exchange Brokers 香港期货经纪协会
5Sx.'o$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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2C /#8F association of underwriters 承保人组织
`/JuItL- assumption of control 接管
+~f=L- > assurance 担保；保险；转易；转易书
2./;i>H[u assurance of interest 权益的转易
YuFR*W;$ at 19XX price 按一九ＸＸ年价格计算
W$Sc@!M3{ at a discount 按赔价计算；按贴水价格计算；打折扣
MZ"|Jn at a premium 按溢价计算；按升水价格计算
%3@-. = at call 通知付款；按通知
tZan1C%p> at constant market price 按固定市价计算
<BjrW]pM at constant price 按固定价格计算
][`% vj9r at cost 按成本计算
E_T!|Q. at current market price 按当时市价计算；按现时市价计算
@^Yr=d ba at current price 按当时价格计算；按现时价格计算
a 9y+FCA at factor cost 按要素成本计算；按生产要素成本计算
} va>j fy at money-of-the-day price 按付款当日价格计算
yoG*c%3V? at or better 按指定或较佳价位〔买卖指令〕
<d~si^*\ch at par 按面值计算；平价
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at sight 见票即付
{ 3!E8~ at the close 按收市盘
t[o_!fmxZ at the opening 按开市盘
a6!|#rt attestation 见证；见证条款
t4Pi <m:7 at-the-money option 平价期权
D`3`5.b attorney 受权人；受托代表人
FA!!S`{\ attornment 新拥有人承认书
P(cy@P,D attributable profit 可归属利润
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2 attributable share value 可归属股份价值
#Fz/}lO Auckland Stock Exchange 奥克兰证券交易所
M.\V/OX auction 拍卖
Cf>(,rt}; auctioneer 拍卖商
I`;SA~5 audit 审计；核数
SVBo0wvz- Audit Commission 审计署
}56WAP}Z 4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>)+N$EN 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〕
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O u'+A audit review 帐目审查
;Q,, i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M< / audited account 审计帐目；经审计的帐目
q![`3m-d . audited annual account 经审计的周年帐目
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r/xBj[Z audited balance sheet 经审计的资产负债表
.?kq\.rQ auditor 核数师；核数主任；审计师
`k`P;(: auditor's certificate 核数师证明书；审计师证明书
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Uj)Wbe[)p0 Aussie bond 澳元债券
~3Y4_b5E austerity budget 紧缩预算
c3.;o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
? OS0. Australia All Ordinaries Index 澳洲所有普通股票指数
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Australian Dollar [AUD] 澳元
Vrs?VA`v$ Australian Options Market 澳大利亚期权市场
qyP={E9A Australian Securities Commission 澳洲证券事务监察委员会
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d[jqk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%rJ 'DPs Australian Stock Exchange 澳大利亚证券交易所
G A;h7 Austrian Schilling [ATS] 奥地利先令
7=gcdfW,;x authentication 认证；鉴证
UCJx {7 authority to purchase 委托购买证；委购书
9_fbl:qk;\ authorization 认可；核准；授权；授权书
p0h E`! authorization by direction 指示授权
bE?X?[K authorization by instruction 指令授权
=Y Y 7V! authorization by warrant 令状授权
-\ n%K authorization of unit trust 单位信托的认可
&% m%b5 authorized agent 指定代理人
es<8"CcP authorized capital 法定资本
:l&Y q!5 authorized clerk 出市员
qP]1}- authorized dealer 认可交易商
Q D%!a{ I authorized financial institution 认可财务机构
q _Z+H4 authorized fund 认可基金
< /2 aQn authorized fund house 获授权的基金公司；认可基金公司
IKV!0-={!z authorized institution 认可机构
0o!mlaU# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8Qhj_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Xw 3j(`w$, authorized insurer 获授权保险人；获认可承保人
a |#TnSk authorized investment 特准投资项目
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#5~WP authorized person 获授权人
]kd:p*U6P authorized representative 获授权代表
N(V_P[]"*, authorized share capital 法定股本
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J|pe" automated quotation system 自动报价系统
GSW%~9WBa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pQ> |d H+. 自动交易系统〔香港期货交易所有限公司〕
OX%#8Lx automatic adjustment mechanism 自动调整机制
k-^le|n9 automatic adjustment system 自动调整系统
AEkjy h\ Automatic Clearing House 自动票据交换所
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|eN} automatic exchange rates accumulation system 自动化汇率累集系统
4w)> } Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4AMe>s automatic teller machine [ATM] 自动柜员机
p6!5}dD( autopay 自动转帐
t& Q(8H z available assets 可用资产
No` *-> R available fiscal reserve 现存财政储备
O_ ]hbXV0 available profit 可用利润
Ec@cW6g(% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&gKDw!al average 平均；平均数；海损
qw1W }+~g average basic salary 平均基本薪金
#k?. dWZ! average consumer expenditure 平均消费开支；一般消费开支
\&b 9 average cost 平均成本
`QtkC>[ average cost of land production 增辟土地平均成本
RLZfXXMn average daily turnover 平均每日成交额
|<'6rJ[i> average daily wage rate 平均每日工资率
[>t;P , average expenditure pattern 平均开支模式
@dx 8 {oQ average growth rate 平均增长率
;wkMa;%`g| average net fixed assets 固定资产平均净值
&>&6OV]P' average of relatives 相对价格平均数
YgdQC(ib average price 平均价格
"blq)qo) average propensity to consume 平均消费倾向；一般消费倾向
D|ra ;d average propensity to save 平均储蓄倾向；一般储蓄倾向
(cyvE}g average rate 平均率
6l[ v3l"t average revenue 平均收入；平均收益
`So/G average stock 平均库存；平均存货
+(PUiiP'"v average yearly rent 平均年租
T<"Bb[kH avoidance of double taxation 避免双重课税
v>j,8E avoidance of tax 避税
