A:
1-r1hZ- A share Ａ股；甲类股份
7,j }] abatement of tax 减税；减扣免税额
1reJ7b0 ABN AMRO Bank N.V. 荷兰银行
G:c)e ,pD above-the-line expenditure 线上项目支出；经常预算支出
*@cXBav/< above-the-line receipt 线上项目收入；经常预算收入
b&H A_G4 ABSA Asia Limited 南非联合亚洲有限公司
!ygh`]6V absolute change 绝对数值变更
h+,zfVJu absolute expenditure 实际开支
2B=yT8 absolute guideline figure 绝对准则数字
[% |i absolute interest 绝对权益
@]Iku 6d- absolute order of discharge 绝对破产解除令
Rc0OEs%7P absolute profit margin 绝对利润幅度
j@ UI N3 absolute value 实值；绝对值
#kA/,qyM absolutely vested interest 绝对既得权益
IA$:r@QNx8 absorbed cost 已吸收成本；已分摊成本
SL pd~ZC? absorption 吸收；分摊；合并
*; Hvx32I absorption rate 吸收率；摊配率；分摊率
7$Bq.Lc#z ACB Finance Limited 亚洲商业财务有限公司
<3 O> acceptable form of reciprocity 合理的互惠条件
mJ#u] tiL acceptable rate 适当利率；适当汇率
_;v4 ]MU acceptance agreement 承兑协议
k/j]*~" acceptance for honour 参加承兑
{]Nvq9? acceptor 承兑人；接受人；受票人
x}AWWmXv acceptor for honour 参加承兑人
y*vs}G'W accident insurance 意外保险
EXS
1.3> Accident Insurance Association of Hong Kong 香港意外保险公会
Rl.3p<sX accident insurance scheme 意外保险计划
-Xk CbxZ accident year basis 意外年度基准
!R Flv accommodation 通融；贷款
,K+K`"Oy accommodation bill 通融票据；空头票据
(/v (.t accommodation party 汇票代发人
9{'GrL account balance 帐户余额；帐户结余
-+Kx^ V#'R account book 帐簿
8"N<g'Yl, account collected in advance 预收款项
J6n@|L!yO account current book 往来帐簿
(] (:0H account of after-acquired property 事后取得的财产报告
,m8l
/wG account of defaulter 拖欠帐目
xs.>+(@|; account payable 应付帐款
B r`Xw^S account payee only [A/C payee only] 只可转帐；存入收款人帐户
&]ts*qCEL account receivable 应收帐款
]6GdB3?UVM account receivable report 应收帐款报表
&Jk0SUk MP account statement 结单；帐单；会计财务报表
8JJqEkQ account title 帐户名称；会计科目
Fv.}w_ accountant's report 会计师报告
%g kR G66 Accountant's Report Rules 会计师报告规则
HP:ee+n accounting and auditing procedure 会计与审计程序；会计与核数程序
1bYc^(z0 Accounting Arrangements 《会计安排》
]
RN&s
accounting basis 会计基础
C6M|A3^T accounting by Official Receiver 破产管理署署长呈交的帐目
crz )F" Accounting Circular 《会计通告》
i"0^Gr accounting class 会计类别
% E3 accounting date 记帐日期；会计结算日期
(Z,v)TOXjV accounting for money 款项核算
PUux KW} Accounting Officer 会计主任
\WQ\q
\ accounting period 会计报告期；会计期
GXYmJ4wR accounting policy 会计政策；会计方针
5T:e4U&
accounting practice 会计惯例
HIk5Q'e k accounting principle 会计准则
ymrmvuh accounting record 会计记录
#:3ca] k accounting report 会计报告
=A$5~op% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/v
U$62KA Accounting Society of China 中国会计学会
]- " )r accounting statement 会计报表
!)?n n3 accounting system 会计制度；会计系统
P 5P:_hr accounting transaction 会计事项；帐务交易
l"W9uS;\T accounting treatment 会计处理
}/4 AT accounting year 会计年度
3PIZay accretion 增值；添加
r.lH@}i%n accrual 应计项目；应累算数目
p3&/F=T;) accrual basis 应计制；权责发生制
D\}^<H W accrual basis accounting 应计制会计；权责发生制会计
K9njD#/ accrue 应累算；应计
*C z>r} W accrued benefit 应累算利益
/a [i:Oa# accrued charges 应计费用
blpX _N accrued cumulative preference share dividend 应累算的累积优先股股息
r? nvJHP accrued expenses 应累算费用
T4]/w|?G accrued interest payable 应付利息；应计未付利息
P6u9Ngay accrued interest receivable 应收利息；应计未收利息
T&oY:1D,g accrued right 累算权益
[ %cW ?@ accruing profit 应累算的利润
s{(aW5$!s accumulated fiscal reserve 累积财政储备
cV\(Z6u accumulated profit 累积利润；滚存溢利
xdFm-_\- accumulated reserve 累积储备
-y5^xR accumulation of surplus income 累积收益盈余
YiJnh 47 acquired assets 既得资产
P(l$5x ]g, acquisition 收购；购置；取得
B5GT^DaT acquisition cost 购置成本
JF!JY( U , acquisition expenses 购置费用
yS^";$2Tc acquisition of 100% interest 收购全部股权
mKugb_d? acquisition of control 取得控制权
b|^g51v acquisition of fixed assets 购置固定资产
",!#7h acquisition of shell “买壳”
jVC`3 8| acquisition price 收购价
5=W z KM act of God 天灾
!_ZknZTT acting partner 执事合伙人
'W(+rTFf! active market 买卖活跃的市场；交投畅旺的市场；旺市
%PRG;kR active partner 积极参与的合伙人
(OwAhjHE active trading 交投活跃
0"ksNnxK actual circulation 实际流通
;R|i@[(J actual cost 实际成本
X; lL$ actual expenditure 实际开支；实际支出
[=7=zV;}4 actual income 实际入息；实际收入；实际收益
t~U:Ea[gd actual market 现货市场
X; I:i%- actual price 现货价；实际价格
/2N'SOX actual profit 实际利润
G0oY`WXOB actual quotation 实盘；实际价位；实际报价
~b}a|K actual year basis 按实际年度计算
0{^@kxV actuals 实货
|5oK 04< actuarial investigation 精算调查
Px{Cvc actuarial principle 精算原则
e/Wrm^]y actuarial report 精算师报告
Ydm 0 Actuarial Society of Hong Kong 香港精算学会
6i|5`ZO actuarial valuation 精算师估值
Veo*-sl actuary 精算师
_0N=~`' ad referendum agreement 暂定协议；有待覆核的协定
0zQ"5e?qy ad valorem duty 从价税；按值征税
U_i% @ { ad valorem duty system 从价税制
K&Ner(/X`6 ad valorem fee 从价费
ZG[P?fM ad valorem tariff 从价关税
@ x_. additional allowance 额外免税额
3 #N'nhUzA additional amount for unexpired risk 未过期风险的额外款额
1/X@~ additional assessable profit 补加应评税利润
r<VZE bm) additional assessment 补加评税
Ox o?\
:T additional commitment 额外承担
fFDI qX additional commitment vote 额外承担拨款
O'm><a>8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O <7 Q>m additional dependent parent allowance 供养父母额外免税额
t"x
8]Gy additional provision 额外拨款
, I6jfXI4 additional stamp duty 附加印花税
M8 dv
y!D additional tax 补加税罚款；补加税款
<Hd8Jd4f Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
vUm#^/#I adjudged bankrupt 被裁定破产
'D`O4Ts P> adjudicated bankrupt 裁定破产人
8X Jg adjudication fee 裁定费；评定印花税额手续费；评估契据费
).U\,@[A{ adjudication of bankruptcy 裁定破产；宣告破产
^j]"! :h adjudication of insolvency 裁定无力偿还债务
mN^w?R41m adjusted actual 经调整的实数；调整后的实数
jz,Mm,Gi adjusted current assets 经调整的流动资产；调整后的流动资产
7k,pUC-w7c adjusted figure 经调整的数字；调整后的数额
,;;7+|` adjusted liabilities 经调整的负债；调整后的负债
1(%9)).K adjusted loss 经调整的亏损；调整后的亏损
p]h;M 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
i7$4i| adjusted profit 经调整的利润；调整后的利润
9 {[I| adjusted surplus 经调整的盈余额；调整后的盈余额
TL & `Ywy adjusted value 经调整的价值；调整后的价值
Vw-,G 7v&E adjustment 调整；修订；理算〔保险〕
,LI$=lJ@ adjustment centre 调剂中心
Z| 3 fhaT adjustment lag 调整过程的时间差距；调整时差
[v47_ 5O adjustment mechanism 调整机制
q^!_jMN5 adjustment of loss 亏损调整
O2i7w1t adjustment process 调整过程；调整程序
gJa48 pi adjustment range 调整幅度
NSe H u k administered exchange rate 受管制汇率
mj{B_3b5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mJ+M|#Ox administration expenses 行政费用
pH&*5=t} administration fee 手续费；行政费
d*qb^C{'" administration in bankruptcy 破产管理
7 ~b=G administration order 遗产管理令
7LEB ,bU administrator 管理人；遗产管理人
J)7\k$ D administrator of the estate 遗产管理人
p7{2/m j admission of debt 债项承认书
Lk%`hsv admission of proof 接纳债权证明
CFE ubEb advance 放贷款项；垫付款项；预支款项；预付款项
&T.d"i advance account 暂支帐目；预付款帐户
A]0A,A0 advance compensation 预付补偿金
&10l80vj advance from shareholder 股东垫款
M3XG s |gw advance pending reimbursement 预支以待日后付还
? ^Gi;d5 advanced economy 先进经济体系
,+w9_Gy2H advancement 预付；预付财产
-e_91W I advances warrant 垫款令
*Bfo "["0. advancing 贷出
\c ')9g@ adverse balance 逆差
`iHy Gfm adverse exchange 逆汇
8^IV`P~2M advertisement addressed to shareholders 在报章刊登的致股东通告
u<L<o 2 advice for collection 托收通知书
Sg%h}]~ advice of drawing 提款通知书；汇票通知书
wnioIpRkh advice of payment 付款通知
KA
$jG{ yq Advisory Committee [Securities and Futures Commission]
rX7GVg@H 谘询委员会〔证券及期货事务监察委员会〕
DWv(|gO Advisory Committee on Diversification 经济多元化谘询委员会
Lql2ry$Wa affidavit 誓章；遗产申报誓章
^aG$9N<\ affidavit of no receipt 述明无收款的誓章
e
p jb affiliate 联号；联营公司；附属公司
7e NLs
affiliated company 附属公司；联号；联营公司
mM9a T0_w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[^Z)f <l affordability 负担能力
2[!3!@. African Development Bank [AfDB] 非洲开发银行
u+/Uc:XK) after-acquired property 事后取得的财产
yv[3 &E? after-hours dealing 市后交易
]& 8c
45c after-tax profit 税后盈利；税后利润；税后溢利
~];r{IU agency agreement 代理协议
'FNnF m agency expenses 代理机构的开支
$- D }y: agency fee 代理费
Yg /g9 $' Agency Law 《代理法》
(rmOv\hG9V agent 代理人；承销人
V0)bP cS/ agent of company 公司代理人
^C=dq(i=[ agent's fee 代理人费；经纪费
Vc[aNp E aggregate 总计；总数；总体数字
r'J="^k{ aggregate amount 总款额；总额
O]4v\~@-j aggregate assets and liabilities 总体资产与负债
X<%` aggregate at constant price 按固定价格计算的总体数字
K}t= Y aggregate demand 总需求
ag V z
aggregate gross position 总持仓量
RWg'W,v=! aggregate limit 总限额
Z";& 1cK aggregate of salaries tax 合计薪俸税
]OSq}ul aggregate performance 总体表现；总体业绩
OV
G|WC aggregate supply 总体供应
0g 2? aggregate surplus 总盈余
Iuyq!R4:7 aggregate total 整体总额
}/w]+f* aggregate value 总值；合计价值
m?< ^b_a} aggregated basis 合计基准
~8 B] aggregated net chargeable income 合计应课税入息实额
{ +~ JTrp aggregation 合并计算；合计；总和
-uKTEG[ aggregation of incomes of husband and wife 夫妇入息合并计算
Ypx5:g m|J aggregation of property 财产的总和
]'NL-8x"> agio 差价；贴水
nt&"?
/s 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》
1[yy/v'q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4wMZNa<Sx 《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》
y
Nc@K| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?gsPHP US 《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》
j.&Y'C7GOC Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KuRJo ] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/7 8zs- agreement for a settlement 授产协议
8(Cs<C! agreement for assignment 转让协议
KqN;a i,F agreement for sale 售卖协议；买卖协议
4U8N7 agreement for sale and purchase 买卖协议
uTdx`>M,O agreement for the payment of interest 支付利息协议
GE8.{P agreement for the repayment of money 还款协议
o;9 G{Xj3@ agreement of reinsurance 再保险协议
o)bKs>`
U Agricultural Bank of China 中国农业银行
SK 5_^4 air passenger departure tax 飞机乘客离境税
9u6VN]divB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f, '*f:( airport tax 机场税
cR{F|0X alcohol duty 酒精税
ZEp>~dn; alienation 让与；让渡；转让
KE4#vKV0yC alimony 生活费；赡养费
qyBC1an5, All Ordinaries Index [AOI] 所有普通股指数
'fs
tfk all risks 全险；综合险
PNz ]L All Sales Record for Stock Market 《股票市场成交报告》
>ak C Allied Capital Resources Limited 新联财务有限公司
ur:8`+"
( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
NXk~o! D allocation letter 拨款信件
F pT$D allocation of fund 分配款项；预留款项
fikDpR allocation of profit 利润分配；溢利分配
4]HW!J allocation warrant 拨款令
LOgFi%!6: allotment 分配；配股
d5>EvK U allotment notice 股份配售通知；配股通知
naro allotment of shares 股份分配
}S$OE))u allowable 可获宽免；免税的
Y V8PybThc allowable business loss 可扣除的营业亏损
7K HQ0 allowable expenses 可扣税的支出
\@Gcx}Y8h allowance 免税额；津贴；备抵；准备金
MK- +[K allowance for debts 债项的免税额
!|W.YbS allowance for depreciation by wear and tear 耗损折旧免税额
eslvg#Q allowance for funeral expenses 殡殓费的免税额
]v/pMg#- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NQGa=kXeJ allowance for repairs and outgoings 修葺及支出方面的免税额
,#cz x3?4 allowance to debtor 给债务人的津贴
C hQ] d alteration of capital 资本更改
nQOzKw<j% alternate trustee 候补受托人
48 Jt5Jz_ amalgamation 合并
MgP &9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
: ?}mu1 ambit of charges 征税范围；收费范围
d
A'0'M amended valuation 经修订的估值
Bq ;GO American Commodities Exchange 美国商品交易所
3-=AmRxW't American Express Bank Limited 美国运通银行
+I\54PBws American Stock Exchange 美国证券交易所
%Z+ **>1J amortization 摊销
m^\&v0 amount due from banks 存放银行同业的款项
Y_}_)nE@m amount due from banks abroad 存放海外银行同业的款项
fP[S.7F+No amount due from holding companies 控股公司欠款
F [Lg,} amount due from local banks 存放本港银行同业的款项
1 0zw}1x amount due to banks 银行同业的存款
K^6d_b& amount due to banks abroad 海外银行同业的存款
- %0pYB amount due to holding companies 控股公司存款
gAh#H ?MM amount due to local banks 本港银行同业的存款
Q 5hOVD% amount due to outport banks 外埠银行同业的存款
jJ aMkF;f amount for note issue 发行纸币的款额
Dpwqg3,
amount of bond 担保契据的款额
#K`0b $ amount of consideration 代价款额
V% {WH} amount of contribution 供款数额
ek. @ 0c amount of indebtedness 负债款额
{+ Ibi{ amount of principal of the loan 贷款本金额
0~EGrEt amount of rates chargeable 应征差饷数额
E] v]fy" amount of share capital 股本额
/N({ "G' amount of sums assured 承保款额
ySB0"bl amount of variation 变动幅度
w=CzPNRHH! amount of vote 拨款数额
p>O/ H1US; amount payable 应付款额
o%f:BJS amount receivable 应收款额
n|pdYe8\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
eh%{BXW[p analysis 分析
+0 }_ X ancillary risk 附属风险
C(9"59>{]y annual account 周年帐目；周年帐目报表；年度决算；年结
{n&n^`Em annual accounting date 年结日期
Z)IF3{* annual allowance 每年免税额；年积金；年度津贴；年津
D)bL;h annual balance 年度余额
IRdR3X56 annual disposable income 每年可动用收入
6O/c%1VHA3 annual estimates 周年预算
)Fp$
*]| annual fee 年费
L +VQtp &" annual general meeting 周年大会
?E_;[(Mcr annual growth rate 年增率；每年增长率
mo3A *|U annual long-term supplement 长期个案每年补助金
"G-h8IN^O annual pensionable emolument 可供计算退休金的年薪
sYo&@~T annual report 年报
7AS_Aw1L Annual Report on the Consumer Price Index 《消费物价指数年报》
1hlU
6 =Y annual return 周年报表；周年申报表；每年报税表格
M Rw4?HqB Annual Return Rules 《周年报表规则》
B;F ~6i annual review of consumer prices 每年消费物价回顾
:h |]j[2p annual roll-forward basis 逐年延展方式
|V4<eF-0S annual salary 年薪
w[D]\ >QHa annual statement 年度报表；年度决算表
p!~1~q6 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
ZDAW>H< annuitant 年金受益人
vBJxhK- annuity 年金
TpwN2 = annuity contract 年金合约
7R7+jL , annuity on human life 人寿年金
3u /AqL antecedent debt 先前的债项
!yVY[ ante-dated cheque 倒填日期支票
*sZH3: anticipated expenditure 预期开支
6-uLK'E anticipated net profit 预期纯利
-)B_o#2= 2 anticipated revenue 预期收入
gwsIzYV anti-inflation measure 反通货膨胀措施
.j &# anti-inflationary stance 反通货膨胀立场
Qclq^|O0 apparent deficit 表面赤字
UX[s5# apparent financial solvency 表面偿债能力
_G-y{D_S& apparent partner 表面合伙人
^<qi&* application for personal assessment 个人入息课税申请书
t1 U+7nM application of fund 资金应用
lz ::6} application to release as liquidator and to destruct the books of accounts and documents
\K~wsu/?` 申请免除清盘人职务及毁灭帐簿与文件
-ycdg'v appointed actuary 委任精算师
<YtjE!2 appointed auditor 委任核数师；委任审计师
F~qZIg gD appointed trustee 委任的受托人
J^ewG appointer 委任人
7H?xp_D apportioned pro rata 按比例分摊
AD^I1 ]2f apportionment 分配；分摊
yNEU/>]>2 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5y 5Dn!` apportionment formula 分摊方程式
+}M3O]? 4 apportionment of estate duty 遗产税的分摊
\v6 lcAL- appraisal 估价；评估
Z\U r F0 appreciable growth 可观增长
$i6z)]rjg appreciable impact 显着影响
N6of$p'N appreciable increase 可观增长
T)OR HJ&, appreciation 增值；升值
xp 'Q >%v appreciation against other currencies 相对其他货币升值
tK .1
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8Z_ 4%vUBg appreciation tax 增值税
<K<#)mcv appropriation 拨款；拨用；拨付
0^dYu /i5 appropriation account 拨款帐目
|6b~c{bt Appropriation Bill 拨款法案
qB,0(I1-! appropriation-in-aid system 补助拨款办法
zRD-[Z/- approved assets 核准资产
H8[A*uYL
approved basket stock 认可一篮子证券
uSRhIKy approved budget 核准预算
jwAYlnQ^EM approved charitable donation 认可慈善捐款
,OubKcNg approved charitable institution 认可慈善机构
<qpzs@ approved currency 核准货币；认可货币
r8eJ&-Yi{Z approved estimates 核准预算
X[r 0$yuE approved estimates of expenditure 核准开支预算
j* gJP
! approved overseas insurer 核准海外保险人
kE .4 # approved overseas trust company 核准海外信托公司
PZJ9f8 V approved pooled investment fund 核准汇集投资基金
IQ_s]b;z approved provident fund scheme 认可公积金计划
);VuZsmi approved provision 核准拨款
T ]Ai{@i approved redeemable share 核准可赎回股份
'sH_^{V2 approved regional stock 认可地区性证券
&mmaoWR approved retirement scheme 认可退休金计划
5qW>#pTFVV approved subordinated loan 核准附属贷款
t"YsIOT:O" arbitrage 套戥；套汇；套利
UWqD)6 arbitrageur 套戥者；套汇者
mICEJ\`x arbitrary amount 临时款项
YS){ N=g&' arrangement 措施；安排；协定
^i Jyo&I arrears 欠款
A] 'jsv!+ arrears of pay 欠付薪酬
,!@ ML n arrears of revenue 逾期未收税款；逾期未收的帐项
/z4c>)fV articles of association 组织章程；组织细则；组织章程细则
Y8]@y0( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
CX{6 ascertainment of profit 确定利润
9$z$yGj l "Asia Clear" “亚洲结算系统”
L;$>SLl, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N'9T*&o+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;*< R~HJt Asian Development Fund [ADF] 亚洲发展基金
uO eal^uS Asian dollar bond 亚洲美元债券
p> >H$t Asian dollar market 亚洲美元市场
tkcs6uy Asian dollar rate 亚洲美元利率
-qD qJ62mC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
znTi_S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1<73uR&b% asked price 沽盘；喊价；索价；卖方报价
>8k Xa.)84 assessable income 应评税入息
@WS77d~S assessable loss 应评税亏损
86 e13MF assessable profit 应评税利润
^M6lF5 assessable value 应评税值
e 9RY k:O assessed profit 估定利润
[V:~j1{3 assessed value 经评估价值
QwWd"Of assessment 评税；评定；估价；评税单
kt)Et assessment number 评税编号；估价编号
+sjzT[ Dn assessment of additional tax 补加税评税
l;@+=uVDHm assessment of performance 业绩评估；实绩评价
6{ ]F#ig= Assessor 评税主任
y4 2 Cg asset price bubbles 资产价格泡沫
aMY@**^v asset-backed securities 具资产保证的证券
~ [t#$2d} assets accretion 资产增值
` qs}L assets and liabilities 资产与负债
"W% YsN0 assets betterment statement 资产递增表；资产改进表
J|f29 B-c assets lending 实物放款；有抵押贷款
o>,r< assets of the company passing on the death 死者去世时转移的公司资产
> B@ c74 assets pledged as security for liabilities 用作负债抵押的资产
yiC7)= assets portfolio 资产投资组合
s.
A}ydtt assets price 资产价格
EUuSN| a assets quality 资产质素
<JWU@A-.y assets realization 资产变现
rY45.,qWs assets refinancing arrangement 资产再集资安排
M=uT8JB assets securitization 资产证券化
gtu<#h( assets situated outside Hong Kong 在香港以外地方的资产
4/`;(*]Fv assets stripping 削减资产；拆卖资产
Z>g>OPu assets value 资产值
N=< `|I assignee 承让人
CL1* pL assignment 转让；转让书；转让契
|*NZ^6`@ assignment of interest 权益转让
)/>BgXwH assignment of letters patent and trade mark 专利证书及商标转让
O;<wD h)Yt assignment of property 物业转让；物业转让书
M[ 'O`^ assignment right 转让权
77O$^fG2 assignor 转让人
[m0X kv d associate 有联系的人；有关连人士；相联者；合伙人；联系人
/"?DOsJ. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W<pr Y associate member 附属会员
8(\}\4G_ associated body corporate 相联法人团体
s<F*kLib associated company 相联公司；联属公司
(b f
IS associated corporation 相联法团
gPMfn:a-8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
s% K( hk 公认会计师公会〔英国〕
dz([GP'-* Association of Futures Exchange Brokers 香港期货经纪协会
\(j *K6# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.yZLC%} association of underwriters 承保人组织
'?veM X assumption of control 接管
w/nohZF6H assurance 担保；保险；转易；转易书
%o%V4K * assurance of interest 权益的转易
T{C;bf:Q at 19XX price 按一九ＸＸ年价格计算
3 Vc}Q'&Y at a discount 按赔价计算；按贴水价格计算；打折扣
rV%T+!n%c at a premium 按溢价计算；按升水价格计算
r3g^ 0|) at call 通知付款；按通知
Ia#!T"]@W6 at constant market price 按固定市价计算
FHr)xqo=~ at constant price 按固定价格计算
(V6 bX]< at cost 按成本计算
H
u;"TG at current market price 按当时市价计算；按现时市价计算
G9Uc
}z at current price 按当时价格计算；按现时价格计算
Z\CvaX at factor cost 按要素成本计算；按生产要素成本计算
Ie.
on ) at money-of-the-day price 按付款当日价格计算
fasW b&~z at or better 按指定或较佳价位〔买卖指令〕
+112{v=!i at par 按面值计算；平价
]64}Xob87_ at sight 见票即付
B~Kx Up at the close 按收市盘
?/3wO/7[ at the opening 按开市盘
W|>jj$/o attestation 见证；见证条款
QLO;D)fC at-the-money option 平价期权
NLMvi!5w, attorney 受权人；受托代表人
,w#lUg p attornment 新拥有人承认书
R}0gIp = attributable profit 可归属利润
R|\eBnfI attributable share value 可归属股份价值
hD
~/ywS& Auckland Stock Exchange 奥克兰证券交易所
d,(y$V+ auction 拍卖
CwX?%$S
auctioneer 拍卖商
G)? *BH audit 审计；核数
J.1 c ,@ Audit Commission 审计署
R
xITMt Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\yJ
4+vo2Q 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
DPzW,aIgv audit review 帐目审查
A{zqr^/ h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N 3L$"g5^ audited account 审计帐目；经审计的帐目
ZxnPSA@% audited annual account 经审计的周年帐目
Q jj }k) audited balance sheet 经审计的资产负债表
-iDs:J4Iq auditor 核数师；核数主任；审计师
p2gdA J auditor's certificate 核数师证明书；审计师证明书
_'!?fA auditor's report 核数师报告；审计师报告
kuH%aM<R Aussie bond 澳元债券
fg)*TR austerity budget 紧缩预算
|:R\j0t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I+& T}R
Australia All Ordinaries Index 澳洲所有普通股票指数
A`3KE9ED Australian Dollar [AUD] 澳元
'0+I' _( Australian Options Market 澳大利亚期权市场
ZwMVFC-d Australian Securities Commission 澳洲证券事务监察委员会
6LDZ|K@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
a 20w.6F Australian Stock Exchange 澳大利亚证券交易所
':4<[Vk Austrian Schilling [ATS] 奥地利先令
>j=ZB3yZ authentication 认证；鉴证
U7 g`R@ authority to purchase 委托购买证；委购书
uy<3B>3~. authorization 认可；核准；授权；授权书
utZI'5i authorization by direction 指示授权
MT>sRx # authorization by instruction 指令授权
3 Hr G^/ authorization by warrant 令状授权
7p. 8{zQ* authorization of unit trust 单位信托的认可
}U_^zQfaj authorized agent 指定代理人
}+ KM"+@$< authorized capital 法定资本
u;q
Q/Ftb authorized clerk 出市员
*LB-V%{|' authorized dealer 认可交易商
/+92D V authorized financial institution 认可财务机构
Cb+sE" x] authorized fund 认可基金
XS &P c authorized fund house 获授权的基金公司；认可基金公司
*U1*/Q. authorized institution 认可机构
?_gvI authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nnPT08$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b/UXO$_~- authorized insurer 获授权保险人；获认可承保人
6- wpR authorized investment 特准投资项目
"^$Ht`p[ authorized person 获授权人
v"1&xe^4 authorized representative 获授权代表
E"E(<a authorized share capital 法定股本
|Gz<I automated quotation system 自动报价系统
([q>.[WbH] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V4 R s 自动交易系统〔香港期货交易所有限公司〕
{ }/ automatic adjustment mechanism 自动调整机制
#-B<u- automatic adjustment system 自动调整系统
%6cr4}Zm} Automatic Clearing House 自动票据交换所
s1_Y~<y X automatic exchange rates accumulation system 自动化汇率累集系统
$JO z7j( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,5c7jZ5H automatic teller machine [ATM] 自动柜员机
ZvF#J_%gE5 autopay 自动转帐
.@&FJYkLYi available assets 可用资产
Wmd@%K available fiscal reserve 现存财政储备
*/K[ B(G available profit 可用利润
rd->@s|4mT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
En&7 e average 平均；平均数；海损
Hi[lN7ma8 average basic salary 平均基本薪金
q<E7q Y+ average consumer expenditure 平均消费开支；一般消费开支
c/K #W$ l average cost 平均成本
e W8cI)wU average cost of land production 增辟土地平均成本
!b`f ykC average daily turnover 平均每日成交额
Zl3l=x h average daily wage rate 平均每日工资率
la{?&75] average expenditure pattern 平均开支模式
Gk5'|s average growth rate 平均增长率
]#M"|iTR average net fixed assets 固定资产平均净值
e2=}qE7 average of relatives 相对价格平均数
jF;<9 -m& average price 平均价格
jj&G[-"bv average propensity to consume 平均消费倾向；一般消费倾向
*I?-A(e average propensity to save 平均储蓄倾向；一般储蓄倾向
@-)S*+8 average rate 平均率
*x8~}/[T(F average revenue 平均收入；平均收益
28^/By:J average stock 平均库存；平均存货
#6@hVR. average yearly rent 平均年租
0t!Z MH avoidance of double taxation 避免双重课税
.'M.yE~5J avoidance of tax 避税
