A:
#U45;idp A share Ａ股；甲类股份
`X[L62D abatement of tax 减税；减扣免税额
m8'B7|s ABN AMRO Bank N.V. 荷兰银行
I{Hl2?CnI, above-the-line expenditure 线上项目支出；经常预算支出
PhF.\W b above-the-line receipt 线上项目收入；经常预算收入
e FDh J ABSA Asia Limited 南非联合亚洲有限公司
?O (KmDH absolute change 绝对数值变更
4np,"^c absolute expenditure 实际开支
# RAez:BI absolute guideline figure 绝对准则数字
?w6zq| absolute interest 绝对权益
7KIOI,qb6 absolute order of discharge 绝对破产解除令
L".Qf|b* absolute profit margin 绝对利润幅度
-;pZC}Nd3 absolute value 实值；绝对值
, ,1H#;j absolutely vested interest 绝对既得权益
#v!(uuq, absorbed cost 已吸收成本；已分摊成本
EOJ k7 absorption 吸收；分摊；合并
"{>I5<:t absorption rate 吸收率；摊配率；分摊率
%"tLs%"7=P ACB Finance Limited 亚洲商业财务有限公司
.2?tx OKh acceptable form of reciprocity 合理的互惠条件
Lt ; !q b. acceptable rate 适当利率；适当汇率
c 4QegN acceptance agreement 承兑协议
59K%bz5t acceptance for honour 参加承兑
0"q_c-_Bg acceptor 承兑人；接受人；受票人
T d tn- acceptor for honour 参加承兑人
Y@x }b{3 accident insurance 意外保险
jO
xH' 1I Accident Insurance Association of Hong Kong 香港意外保险公会
n5CjwLgu\b accident insurance scheme 意外保险计划
XQL"D)fw accident year basis 意外年度基准
#?%akQ+w accommodation 通融；贷款
S h'>5z2 accommodation bill 通融票据；空头票据
rmpx8C Y" accommodation party 汇票代发人
hz#S b~g account balance 帐户余额；帐户结余
lU]/n Kyd account book 帐簿
L4Ep7= account collected in advance 预收款项
'@enl]J account current book 往来帐簿
vlYDhjZk# account of after-acquired property 事后取得的财产报告
<SM{yMz account of defaulter 拖欠帐目
6J. [9# account payable 应付帐款
YT!QY@qw account payee only [A/C payee only] 只可转帐；存入收款人帐户
SN2X{Q|* account receivable 应收帐款
Ar&]/X,WG account receivable report 应收帐款报表
mD }&X7 account statement 结单；帐单；会计财务报表
9F+i+(\,b account title 帐户名称；会计科目
P| }~=2J accountant's report 会计师报告
V_Z ~$ Accountant's Report Rules 会计师报告规则
MgJiJ0y accounting and auditing procedure 会计与审计程序；会计与核数程序
Md a~@)7$ Accounting Arrangements 《会计安排》
@Dc?fyY*o< accounting basis 会计基础
\2cbZQx accounting by Official Receiver 破产管理署署长呈交的帐目
tI50z khaB Accounting Circular 《会计通告》
r,}U-S.w accounting class 会计类别
xK4b(KJj accounting date 记帐日期；会计结算日期
9>~UqP9 accounting for money 款项核算
T&Dt;CSF Accounting Officer 会计主任
W\09h Z6 accounting period 会计报告期；会计期
j" wX7 accounting policy 会计政策；会计方针
s+Qm/ h2 accounting practice 会计惯例
9L3#aE]C accounting principle 会计准则
i8R.Wl$l accounting record 会计记录
8joJ e>9VJ accounting report 会计报告
+ $i-"^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;)Rvk&J5 Accounting Society of China 中国会计学会
|k5uVhN accounting statement 会计报表
d{_tOj$ accounting system 会计制度；会计系统
Oi{X \Y accounting transaction 会计事项；帐务交易
y Q\K ; accounting treatment 会计处理
{l&6= z accounting year 会计年度
,EP s>#d accretion 增值；添加
sO7$b@"u. accrual 应计项目；应累算数目
@91Q=S accrual basis 应计制；权责发生制
#6g-{OBv accrual basis accounting 应计制会计；权责发生制会计
R_4]6{Rm accrue 应累算；应计
h%e}4U@X accrued benefit 应累算利益
fuJ6
fmT accrued charges 应计费用
$Yfm>4 accrued cumulative preference share dividend 应累算的累积优先股股息
EoLF7j<W accrued expenses 应累算费用
lh ZWL}l accrued interest payable 应付利息；应计未付利息
vn;_|NeSf accrued interest receivable 应收利息；应计未收利息
F 7+Gt
Ed accrued right 累算权益
|a@$KF$ accruing profit 应累算的利润
(Bs0 /C accumulated fiscal reserve 累积财政储备
e 6s-; accumulated profit 累积利润；滚存溢利
F5Ce :+h accumulated reserve 累积储备
=\s(v-8 accumulation of surplus income 累积收益盈余
zjd]65P acquired assets 既得资产
=IBdnEz:M acquisition 收购；购置；取得
+gb2>fei& acquisition cost 购置成本
l'YpSO~l7
acquisition expenses 购置费用
@W3f KF9*R acquisition of 100% interest 收购全部股权
MsOO''o acquisition of control 取得控制权
Ko% &~C_ acquisition of fixed assets 购置固定资产
V^Wo%e7#u[ acquisition of shell “买壳”
A lh"G6 acquisition price 收购价
b6=.6?H@4f act of God 天灾
%XGwQB$zk8 acting partner 执事合伙人
IQ$l!) active market 买卖活跃的市场；交投畅旺的市场；旺市
xQs2 ) active partner 积极参与的合伙人
2%g)0[1 active trading 交投活跃
Te?UQX7Z}M actual circulation 实际流通
b ;\qF &T actual cost 实际成本
eK\ O > actual expenditure 实际开支；实际支出
@
?y(\> actual income 实际入息；实际收入；实际收益
cWIX!tc8 actual market 现货市场
=!3G ,qV actual price 现货价；实际价格
GCul6,w actual profit 实际利润
Q7]:vs)% actual quotation 实盘；实际价位；实际报价
$?p^
m`t_ actual year basis 按实际年度计算
N>;"r]Rl" actuals 实货
1fRYXqx actuarial investigation 精算调查
,ZjbbBZ actuarial principle 精算原则
]D&$k P( actuarial report 精算师报告
W&`_cGoP Actuarial Society of Hong Kong 香港精算学会
TL@_m^SM actuarial valuation 精算师估值
GIQ/gM?Pv actuary 精算师
ji {V# ad referendum agreement 暂定协议；有待覆核的协定
]dk44,EL ad valorem duty 从价税；按值征税
j6Acd~y\2 ad valorem duty system 从价税制
\XwXs 5"G ad valorem fee 从价费
@ =x =dL( ad valorem tariff 从价关税
Q%4>okj, additional allowance 额外免税额
) ^PY-~o[ additional amount for unexpired risk 未过期风险的额外款额
N3E Qq~lX additional assessable profit 补加应评税利润
!!f)w!wW additional assessment 补加评税
7 ]a6dMh additional commitment 额外承担
, c_[`q\ additional commitment vote 额外承担拨款
Nw M = additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l'-dB additional dependent parent allowance 供养父母额外免税额
vvw6 GB,M additional provision 额外拨款
* EOIgQp additional stamp duty 附加印花税
h
&9Ld:p additional tax 补加税罚款；补加税款
/yn1MW[. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y6Xfddd61 adjudged bankrupt 被裁定破产
M9*7r\hqYV adjudicated bankrupt 裁定破产人
8^j u= adjudication fee 裁定费；评定印花税额手续费；评估契据费
w#k'RuOw5 adjudication of bankruptcy 裁定破产；宣告破产
QFI dp R. adjudication of insolvency 裁定无力偿还债务
R(@7$ adjusted actual 经调整的实数；调整后的实数
%,%s09t O adjusted current assets 经调整的流动资产；调整后的流动资产
C$ cX{hV adjusted figure 经调整的数字；调整后的数额
5{qFKo"g@, adjusted liabilities 经调整的负债；调整后的负债
w'ZL' /d adjusted loss 经调整的亏损；调整后的亏损
EL 80f>K 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
O?NAbxkp adjusted profit 经调整的利润；调整后的利润
lwPK^)|} adjusted surplus 经调整的盈余额；调整后的盈余额
|0n h adjusted value 经调整的价值；调整后的价值
l epR} adjustment 调整；修订；理算〔保险〕
->&AJI0 adjustment centre 调剂中心
2J rr;"r adjustment lag 调整过程的时间差距；调整时差
JE,R[` & adjustment mechanism 调整机制
E,E:W uB adjustment of loss 亏损调整
:
:8UVLX adjustment process 调整过程；调整程序
Hx2.2 A^ adjustment range 调整幅度
C/%umazP9 administered exchange rate 受管制汇率
]hTYh^' e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X<ZIeZBn administration expenses 行政费用
) K>XLaG) administration fee 手续费；行政费
u*`acmS>N administration in bankruptcy 破产管理
*>rpcS<l administration order 遗产管理令
0iqa]Am administrator 管理人；遗产管理人
Lhu2;F\/ administrator of the estate 遗产管理人
]OZZPo admission of debt 债项承认书
"?lirOD admission of proof 接纳债权证明
^Qz8 `1`;Z advance 放贷款项；垫付款项；预支款项；预付款项
vjaIFyj advance account 暂支帐目；预付款帐户
`7} 6 advance compensation 预付补偿金
?rXh
x{vD
advance from shareholder 股东垫款
3(%hHM7DM advance pending reimbursement 预支以待日后付还
& PrV+Lv advanced economy 先进经济体系
=K{$?%"
advancement 预付；预付财产
z.oDH<1 advances warrant 垫款令
?qYw9XQYL advancing 贷出
b")&"o)G2W adverse balance 逆差
vp &jSfQ^ adverse exchange 逆汇
|332G64K advertisement addressed to shareholders 在报章刊登的致股东通告
]"q[hF*PM advice for collection 托收通知书
t`+x5*g W advice of drawing 提款通知书；汇票通知书
gE(QVbh( advice of payment 付款通知
2#C!40j&\ Advisory Committee [Securities and Futures Commission]
UZMo(rG.]{ 谘询委员会〔证券及期货事务监察委员会〕
d6,%P 6 Advisory Committee on Diversification 经济多元化谘询委员会
o\h[K<^>) affidavit 誓章；遗产申报誓章
^CI.F.#X| affidavit of no receipt 述明无收款的誓章
%k{~Fa affiliate 联号；联营公司；附属公司
0}hN/2}& affiliated company 附属公司；联号；联营公司
fm87?RgXD affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?/)Mt(p affordability 负担能力
:h0as!2@dp African Development Bank [AfDB] 非洲开发银行
6%C:k,Cx{d after-acquired property 事后取得的财产
PTIC2 after-hours dealing 市后交易
/ L'm@8 after-tax profit 税后盈利；税后利润；税后溢利
;r >?V2,tm agency agreement 代理协议
%l[Cm4 agency expenses 代理机构的开支
1K^ blOLXe agency fee 代理费
rX%#Q\0h Agency Law 《代理法》
-% PUY( agent 代理人；承销人
P1 =bbMk agent of company 公司代理人
6tI7vLmG agent's fee 代理人费；经纪费
~-lIOQ.v aggregate 总计；总数；总体数字
Tz+2g&+ aggregate amount 总款额；总额
\bqNjlu aggregate assets and liabilities 总体资产与负债
@JE:\ aggregate at constant price 按固定价格计算的总体数字
uNl<= 1 aggregate demand 总需求
: Y(Yk5 aggregate gross position 总持仓量
TbU\qcm]] aggregate limit 总限额
`da6}Vqj: aggregate of salaries tax 合计薪俸税
!(F+~, aggregate performance 总体表现；总体业绩
w w nc aggregate supply 总体供应
lZV]Z3=p'0 aggregate surplus 总盈余
2:MB u5** aggregate total 整体总额
3X*;.'#Z aggregate value 总值；合计价值
!Zgb|e8< aggregated basis 合计基准
jii2gtu'U aggregated net chargeable income 合计应课税入息实额
X_+`7yCi"x aggregation 合并计算；合计；总和
AvRZf-Geg aggregation of incomes of husband and wife 夫妇入息合并计算
Cr h5^? aggregation of property 财产的总和
Bq P:] agio 差价；贴水
Hx2UDHF Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
KMhoG.$Ra Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aoz+g,1
// 《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》
~ YO') Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*pw:oT O 《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》
rI o`n2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\% ! ]qv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6g29!F`y agreement for a settlement 授产协议
Us k@{ agreement for assignment 转让协议
m LPQ5`_ agreement for sale 售卖协议；买卖协议
HcUivC agreement for sale and purchase 买卖协议
39S}/S) agreement for the payment of interest 支付利息协议
X}0NeG^'O agreement for the repayment of money 还款协议
h eZJ(mR agreement of reinsurance 再保险协议
/#20`;~F) Agricultural Bank of China 中国农业银行
` x~k } air passenger departure tax 飞机乘客离境税
xO9,,w47 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$%`OJf*k airport tax 机场税
)9##mUt'} alcohol duty 酒精税
JxiLjvI q alienation 让与；让渡；转让
.hn{m9|U alimony 生活费；赡养费
pnca+d All Ordinaries Index [AOI] 所有普通股指数
)"|' = all risks 全险；综合险
muT+H(Z p} All Sales Record for Stock Market 《股票市场成交报告》
jr~ +}|@{ Allied Capital Resources Limited 新联财务有限公司
-
4' yp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G~a;q+7v'$ allocation letter 拨款信件
*y5d&4G2 allocation of fund 分配款项；预留款项
&E.0!BuqV allocation of profit 利润分配；溢利分配
*W y0hnr;] allocation warrant 拨款令
U|g4t=@ZR allotment 分配；配股
&at>pV3_ allotment notice 股份配售通知；配股通知
]2QZ 4 7 allotment of shares 股份分配
5oGnPF allowable 可获宽免；免税的
}h5pM`|1 allowable business loss 可扣除的营业亏损
kGc;j8>." allowable expenses 可扣税的支出
K_ Y0 ;!W allowance 免税额；津贴；备抵；准备金
+Nv&Qu% allowance for debts 债项的免税额
&.an- allowance for depreciation by wear and tear 耗损折旧免税额
gEIjG allowance for funeral expenses 殡殓费的免税额
Cq
!VMl>hP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8II-'%S6q allowance for repairs and outgoings 修葺及支出方面的免税额
{G&K_~Vj allowance to debtor 给债务人的津贴
YUfuS3sX} alteration of capital 资本更改
,(N&% alternate trustee 候补受托人
(03m%\ amalgamation 合并
"^;'.~@ e8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!ceuljd] ambit of charges 征税范围；收费范围
:(} {uG amended valuation 经修订的估值
}di)4=U9 American Commodities Exchange 美国商品交易所
QKCc5 American Express Bank Limited 美国运通银行
jeN_
sm81b American Stock Exchange 美国证券交易所
?CA P8 _ amortization 摊销
Jh{(xGA amount due from banks 存放银行同业的款项
^T Vica amount due from banks abroad 存放海外银行同业的款项
#E5Sc \, amount due from holding companies 控股公司欠款
8'Xpx+v amount due from local banks 存放本港银行同业的款项
& oZI. Qeo amount due to banks 银行同业的存款
9Wb9g/L amount due to banks abroad 海外银行同业的存款
, =I b Z amount due to holding companies 控股公司存款
']u w,b amount due to local banks 本港银行同业的存款
*ls}r5k 2Y amount due to outport banks 外埠银行同业的存款
} !pC}m amount for note issue 发行纸币的款额
$7jJV (B amount of bond 担保契据的款额
(+4gq6b amount of consideration 代价款额
zc'!a" amount of contribution 供款数额
)+RGXV p amount of indebtedness 负债款额
4fr/
C5M amount of principal of the loan 贷款本金额
1N x%u z amount of rates chargeable 应征差饷数额
+NxEx/{ amount of share capital 股本额
?%{bMqYJD{ amount of sums assured 承保款额
L ,[0*h amount of variation 变动幅度
v s{i2!^ amount of vote 拨款数额
RxAWX?9Z amount payable 应付款额
^.m Q~F amount receivable 应收款额
D4}WJMQ7s Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%3KWc- analysis 分析
p !AQ ancillary risk 附属风险
2!~ j(_TA annual account 周年帐目；周年帐目报表；年度决算；年结
B*zb0hdo: annual accounting date 年结日期
{}D8Y_=9\ annual allowance 每年免税额；年积金；年度津贴；年津
Axk
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nrUrMnlg annual disposable income 每年可动用收入
|D$U{5}Mv annual estimates 周年预算
Sl:Qq! annual fee 年费
~ I ]kY% annual general meeting 周年大会
]8htJ]<|Q annual growth rate 年增率；每年增长率
C;oP"K]4= annual long-term supplement 长期个案每年补助金
(5_l7hWY annual pensionable emolument 可供计算退休金的年薪
uWG'AmK_#E annual report 年报
l|%7)2TyG) Annual Report on the Consumer Price Index 《消费物价指数年报》
PD|I3qv~ annual return 周年报表；周年申报表；每年报税表格
KOV^wSwS Annual Return Rules 《周年报表规则》
6G/)q8'G annual review of consumer prices 每年消费物价回顾
O1JGv8Nr annual roll-forward basis 逐年延展方式
wS%I. annual salary 年薪
] \4-e2N`\ annual statement 年度报表；年度决算表
"#rlL^9v 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
S!#7]wtbP annuitant 年金受益人
qp"gD-,-o annuity 年金
HGC>jeWd_ annuity contract 年金合约
Cl\Vk annuity on human life 人寿年金
- tF5$pb' antecedent debt 先前的债项
b?CmKiM% ante-dated cheque 倒填日期支票
W+H 27qsv anticipated expenditure 预期开支
yT-m9$^v anticipated net profit 预期纯利
v8 y77: anticipated revenue 预期收入
+'= ^/! anti-inflation measure 反通货膨胀措施
?fnJ`^|-r anti-inflationary stance 反通货膨胀立场
k>K23(X apparent deficit 表面赤字
g/lv>*+gS apparent financial solvency 表面偿债能力
HOsq _)K apparent partner 表面合伙人
lc>nU hj. application for personal assessment 个人入息课税申请书
<gZC78}E application of fund 资金应用
AQbbIngo application to release as liquidator and to destruct the books of accounts and documents
c<A@Op"A 申请免除清盘人职务及毁灭帐簿与文件
\qUmdN{FU appointed actuary 委任精算师
b&*^\hY9b appointed auditor 委任核数师；委任审计师
HMgZ& v appointed trustee 委任的受托人
Q6MDhv, appointer 委任人
!!o 69 apportioned pro rata 按比例分摊
CYEqH2"3 apportionment 分配；分摊
YXg:cXE8e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
aP cO 9 apportionment formula 分摊方程式
$$A{|4,aI apportionment of estate duty 遗产税的分摊
H6/@loO!Xy appraisal 估价；评估
hN yYk(t^ appreciable growth 可观增长
]0 ouJY appreciable impact 显着影响
[@rZ.Hsl appreciable increase 可观增长
fhL dM appreciation 增值；升值
b-M[la}1" appreciation against other currencies 相对其他货币升值
;T"}dJel# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6IPhy.8 appreciation tax 增值税
Nq9Qsia& appropriation 拨款；拨用；拨付
|I^\|5 appropriation account 拨款帐目
h[C!cX Appropriation Bill 拨款法案
yf3%g\k appropriation-in-aid system 补助拨款办法
{Ylj] approved assets 核准资产
^( N+s? approved basket stock 认可一篮子证券
"0`r]5 5d approved budget 核准预算
k1$|v zMh approved charitable donation 认可慈善捐款
wx}\0(]Gl approved charitable institution 认可慈善机构
=(Mv@eA" approved currency 核准货币；认可货币
~)tMR9=wX approved estimates 核准预算
iWCN2om approved estimates of expenditure 核准开支预算
H3QAI sGS approved overseas insurer 核准海外保险人
.Ky<9h.K approved overseas trust company 核准海外信托公司
fT[6Cw5w` approved pooled investment fund 核准汇集投资基金
gO* cX& approved provident fund scheme 认可公积金计划
'RQZU*8 approved provision 核准拨款
&I:X[=;g approved redeemable share 核准可赎回股份
Gd%6lab approved regional stock 认可地区性证券
8BE OE< approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
<rRm bFH# arbitrage 套戥；套汇；套利
15iCJ p arbitrageur 套戥者；套汇者
5>KAVtYvc arbitrary amount 临时款项
-g IuL arrangement 措施；安排；协定
T oy~ \ arrears 欠款
ItYG9a arrears of pay 欠付薪酬
/A_</GYs arrears of revenue 逾期未收税款；逾期未收的帐项
7#MBT- ih articles of association 组织章程；组织细则；组织章程细则
]pB0b JAt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:&6QKTX ascertainment of profit 确定利润
&5(|a"5+G "Asia Clear" “亚洲结算系统”
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B Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$w[@L7'( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z+PSx'#} Asian Development Fund [ADF] 亚洲发展基金
_f|Au`7m Asian dollar bond 亚洲美元债券
DcSL f4A Asian dollar market 亚洲美元市场
]'~'V2Ey Asian dollar rate 亚洲美元利率
1^!= J<`K; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o%M~Q<wf Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
baR{ asked price 沽盘；喊价；索价；卖方报价
0Hff/~J assessable income 应评税入息
H",yVD assessable loss 应评税亏损
73Mh65 assessable profit 应评税利润
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o$d; Y2K assessed profit 估定利润
y\5V (Q\ assessed value 经评估价值
S,G =MI" assessment 评税；评定；估价；评税单
"!E(= W? assessment number 评税编号；估价编号
n_$lRX5 assessment of additional tax 补加税评税
?tqTG2! ( assessment of performance 业绩评估；实绩评价
e>nRJH8pK Assessor 评税主任
,EcmMI^A asset price bubbles 资产价格泡沫
"}7K>|a asset-backed securities 具资产保证的证券
k VkV~ assets accretion 资产增值
@ew Qx| assets and liabilities 资产与负债
Y8m| f assets betterment statement 资产递增表；资产改进表
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11[ assets lending 实物放款；有抵押贷款
$'L(}gNv5 assets of the company passing on the death 死者去世时转移的公司资产
$aE %W? \ assets pledged as security for liabilities 用作负债抵押的资产
lk6mu assets portfolio 资产投资组合
<~"q z*_ assets price 资产价格
T-fW[][&$ assets quality 资产质素
<%>Q$b5 assets realization 资产变现
9m!4 U2N,s assets refinancing arrangement 资产再集资安排
`9a%}PVQ- assets securitization 资产证券化
[p}J=1S assets situated outside Hong Kong 在香港以外地方的资产
=<`9T_S 16 assets stripping 削减资产；拆卖资产
dMeDQ`c`W assets value 资产值
*/nb%QV assignee 承让人
hrU.QF8 assignment 转让；转让书；转让契
;fee<7T y assignment of interest 权益转让
Xa[gDdbL assignment of letters patent and trade mark 专利证书及商标转让
nt "VH5 assignment of property 物业转让；物业转让书
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eW>IN]5 assignment right 转让权
N(t1?R/e, assignor 转让人
0x[vB5R associate 有联系的人；有关连人士；相联者；合伙人；联系人
;o%r{:lng Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0RtqqNFD associate member 附属会员
4K0N$9pd: associated body corporate 相联法人团体
P ~ffgzP associated company 相联公司；联属公司
B964#4&
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>I]t |RT]) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Z7k {7 公认会计师公会〔英国〕
5y}}?6n+ Association of Futures Exchange Brokers 香港期货经纪协会
IH}?CZ@ {? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|;O M,U2 association of underwriters 承保人组织
ZN%$k-2 assumption of control 接管
'V 1QuSd assurance 担保；保险；转易；转易书
],qG!,V assurance of interest 权益的转易
~`T(mh', at 19XX price 按一九ＸＸ年价格计算
Wf0ui1 @ at a discount 按赔价计算；按贴水价格计算；打折扣
`@ ?l{ at a premium 按溢价计算；按升水价格计算
ln9MVF'!& at call 通知付款；按通知
^Bm9y R at constant market price 按固定市价计算
yZmQBh$ at constant price 按固定价格计算
j,EE`g& at cost 按成本计算
z[ z'.{;D at current market price 按当时市价计算；按现时市价计算
p*#SSR9< at current price 按当时价格计算；按现时价格计算
[7|}h/ at factor cost 按要素成本计算；按生产要素成本计算
;op+~@* ! at money-of-the-day price 按付款当日价格计算
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Dw4}T at or better 按指定或较佳价位〔买卖指令〕
FT `y3 ~ at par 按面值计算；平价
U g3PZ7lK at sight 见票即付
-Zocu<Rs at the close 按收市盘
;#` Z(A } at the opening 按开市盘
f 7d) attestation 见证；见证条款
y'2K7\>E at-the-money option 平价期权
xx!o]D-} attorney 受权人；受托代表人
{< jLfL1 attornment 新拥有人承认书
;`X -.45 attributable profit 可归属利润
kl3#& >e attributable share value 可归属股份价值
dE/Vl/ : Auckland Stock Exchange 奥克兰证券交易所
5_G7XBvD/w auction 拍卖
kW6}57iV auctioneer 拍卖商
53BXz=
k audit 审计；核数
CM9+h;Zm Audit Commission 审计署
&>L\unS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,o*b-Cv/ 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〕
uDH)0# audit review 帐目审查
<JF78MD\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#vLDN R audited account 审计帐目；经审计的帐目
L!mQP audited annual account 经审计的周年帐目
akJ{- audited balance sheet 经审计的资产负债表
mQ Vd uG auditor 核数师；核数主任；审计师
1m}'Y@I auditor's certificate 核数师证明书；审计师证明书
rZ : auditor's report 核数师报告；审计师报告
?kE2 S6j5 Aussie bond 澳元债券
*=^_K`y austerity budget 紧缩预算
I[tU}oj P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+vDT^|2S F Australia All Ordinaries Index 澳洲所有普通股票指数
s:I^AL5 Australian Dollar [AUD] 澳元
-uy}]s5Qu Australian Options Market 澳大利亚期权市场
yq6!8OkF Australian Securities Commission 澳洲证券事务监察委员会
F[RhuNa&'W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hLx*$Z> Australian Stock Exchange 澳大利亚证券交易所
2[j|:Ng7 Austrian Schilling [ATS] 奥地利先令
2/B(T5PY@ authentication 认证；鉴证
Ls*.=ARq authority to purchase 委托购买证；委购书
@_N -> l authorization 认可；核准；授权；授权书
aH'^`] '_= authorization by direction 指示授权
/ \
~{ authorization by instruction 指令授权
V %Y. N4H authorization by warrant 令状授权
Lm ,io \z authorization of unit trust 单位信托的认可
f= } u;^ authorized agent 指定代理人
;u}MG3Y8 authorized capital 法定资本
oJyC{G authorized clerk 出市员
<0v'IHlZ8 authorized dealer 认可交易商
-s:JD J* authorized financial institution 认可财务机构
sDJ5'ul authorized fund 认可基金
Br \/7F authorized fund house 获授权的基金公司；认可基金公司
V&h ,v%$ authorized institution 认可机构
+n2x@ 0op authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;E* ^AW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,2 &'8:B authorized insurer 获授权保险人；获认可承保人
RDzL@xCcn authorized investment 特准投资项目
' ["Y;/> authorized person 获授权人
MW 'z*r|, authorized representative 获授权代表
/R9>\}.y J authorized share capital 法定股本
[h%_` 8z automated quotation system 自动报价系统
{'>X6: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9Ki8 6 自动交易系统〔香港期货交易所有限公司〕
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:*@ automatic adjustment mechanism 自动调整机制
e<iTU?eJM automatic adjustment system 自动调整系统
q .Z0Q Automatic Clearing House 自动票据交换所
}@ 1LFZx automatic exchange rates accumulation system 自动化汇率累集系统
^Ud`2 OW;2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tet automatic teller machine [ATM] 自动柜员机
"TN}=^A\F autopay 自动转帐
8b6:n1<fn available assets 可用资产
F^`sIrZvs available fiscal reserve 现存财政储备
P5] cEZ n available profit 可用利润
* $ ^M E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
nU`vj`K
average 平均；平均数；海损
"thfd"- average basic salary 平均基本薪金
G>#L average consumer expenditure 平均消费开支；一般消费开支
k E6\G}zj average cost 平均成本
1DZGb)OU average cost of land production 增辟土地平均成本
tC|5;'m.2 average daily turnover 平均每日成交额
Fo~C,@/Qt average daily wage rate 平均每日工资率
2<u vz<B average expenditure pattern 平均开支模式
Z( xn- average growth rate 平均增长率
V :d/;~ average net fixed assets 固定资产平均净值
hDmVv;M: average of relatives 相对价格平均数
='soSnT average price 平均价格
AbcLHV. average propensity to consume 平均消费倾向；一般消费倾向
J0o U5d=3 average propensity to save 平均储蓄倾向；一般储蓄倾向
_ogT(uYyr average rate 平均率
60X B average revenue 平均收入；平均收益
;&J MBn]J average stock 平均库存；平均存货
J8/>b{Y average yearly rent 平均年租
H(?z?2b p avoidance of double taxation 避免双重课税
u@==Ut avoidance of tax 避税
