A:
c7[<X<yk A share Ａ股；甲类股份
)Qe4 J0. abatement of tax 减税；减扣免税额
:D >afC8, ABN AMRO Bank N.V. 荷兰银行
:K ^T@F5n above-the-line expenditure 线上项目支出；经常预算支出
=7JvS ~s above-the-line receipt 线上项目收入；经常预算收入
s0 ZF+6f ABSA Asia Limited 南非联合亚洲有限公司
J2$L[d^ absolute change 绝对数值变更
K 9ytot absolute expenditure 实际开支
@?$x absolute guideline figure 绝对准则数字
brA\Fp^ absolute interest 绝对权益
3iHUG^sLW absolute order of discharge 绝对破产解除令
eC^UL5>% absolute profit margin 绝对利润幅度
:Rh?#yO 5 absolute value 实值；绝对值
p`j kyi absolutely vested interest 绝对既得权益
bqHR~4 #IR absorbed cost 已吸收成本；已分摊成本
GHaOFLY absorption 吸收；分摊；合并
.a%D:4GYR absorption rate 吸收率；摊配率；分摊率
,Jy@n]x ACB Finance Limited 亚洲商业财务有限公司
0^41dfdE acceptable form of reciprocity 合理的互惠条件
G[}$s7@k acceptable rate 适当利率；适当汇率
8,Jjv* acceptance agreement 承兑协议
Une,Y4{u acceptance for honour 参加承兑
gBzg 'Z acceptor 承兑人；接受人；受票人
o~#cpU4{ o acceptor for honour 参加承兑人
/STFXR1@.u accident insurance 意外保险
b]'Uv8f bF Accident Insurance Association of Hong Kong 香港意外保险公会
}Km+5 'G'U accident insurance scheme 意外保险计划
cnQ;6LtFTz accident year basis 意外年度基准
c/Fy1Lv\ accommodation 通融；贷款
Ak`7 f$z accommodation bill 通融票据；空头票据
g-0?8q5T6 accommodation party 汇票代发人
@ 5!Mr5; account balance 帐户余额；帐户结余
y9 cDPwi:b account book 帐簿
}fps~R account collected in advance 预收款项
>+iJ(jqq account current book 往来帐簿
*;Q IAd account of after-acquired property 事后取得的财产报告
mXd,{b' account of defaulter 拖欠帐目
PuvC
MD account payable 应付帐款
Y 40` ~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
'?Mt*%J@=$ account receivable 应收帐款
poZ04Uxo> account receivable report 应收帐款报表
4l/hh|3@ account statement 结单；帐单；会计财务报表
39p&M"Yo account title 帐户名称；会计科目
Yj/aa0Ka4 accountant's report 会计师报告
*=Ko"v
} Accountant's Report Rules 会计师报告规则
vUEG0{8 l accounting and auditing procedure 会计与审计程序；会计与核数程序
t$NK{Mw5_ Accounting Arrangements 《会计安排》
|,*N>e accounting basis 会计基础
:+%"kgJNL accounting by Official Receiver 破产管理署署长呈交的帐目
4K_rL{s0U Accounting Circular 《会计通告》
DJxe3< accounting class 会计类别
:DI``]Si\ accounting date 记帐日期；会计结算日期
KMO(f!? accounting for money 款项核算
n[~kcF Accounting Officer 会计主任
`nAR/Ye accounting period 会计报告期；会计期
;JM%O8 accounting policy 会计政策；会计方针
D00I!D16 accounting practice 会计惯例
B?BB accounting principle 会计准则
>K
}j}M% accounting record 会计记录
00Tm]mMQ X accounting report 会计报告
>WfkWUb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k3F* D Accounting Society of China 中国会计学会
~*OQRl6F accounting statement 会计报表
r5U[jwP accounting system 会计制度；会计系统
L *a:j accounting transaction 会计事项；帐务交易
|'$E -[ accounting treatment 会计处理
Tm!pAD accounting year 会计年度
J!O{.v accretion 增值；添加
a$0,T_wD accrual 应计项目；应累算数目
Gwyjie 9t accrual basis 应计制；权责发生制
[D !-~]5 accrual basis accounting 应计制会计；权责发生制会计
KIyhvY~ accrue 应累算；应计
Gk<M@d^hQ accrued benefit 应累算利益
h ^yLmR L accrued charges 应计费用
=Q\z*.5j. accrued cumulative preference share dividend 应累算的累积优先股股息
R ra3)i`* accrued expenses 应累算费用
=L,s6J8_' accrued interest payable 应付利息；应计未付利息
i2. +E&3v accrued interest receivable 应收利息；应计未收利息
#2`ST=# accrued right 累算权益
c1!0Z28 accruing profit 应累算的利润
}I3 ZNd accumulated fiscal reserve 累积财政储备
*C/bf)w accumulated profit 累积利润；滚存溢利
,t"?~Hl". accumulated reserve 累积储备
8|Wu8z-- accumulation of surplus income 累积收益盈余
d']CBoK acquired assets 既得资产
7R4sd acquisition 收购；购置；取得
:{:R5d(_I acquisition cost 购置成本
lD`@{A acquisition expenses 购置费用
O*;$))<wX acquisition of 100% interest 收购全部股权
>3{#S: acquisition of control 取得控制权
q1rBSlzN acquisition of fixed assets 购置固定资产
]q#w97BxiJ acquisition of shell “买壳”
~ IPel acquisition price 收购价
N 4]Sp v act of God 天灾
]i$ <<u acting partner 执事合伙人
$ z4JUr!m active market 买卖活跃的市场；交投畅旺的市场；旺市
5k %Gj T active partner 积极参与的合伙人
<OX_6d *@ active trading 交投活跃
fN)A`> iP actual circulation 实际流通
OZDd actual cost 实际成本
T;7=05k<_ actual expenditure 实际开支；实际支出
1!(Og~#( actual income 实际入息；实际收入；实际收益
gLm ]* actual market 现货市场
4b\R@Knu actual price 现货价；实际价格
d@sAB1: actual profit 实际利润
]2:w?+T actual quotation 实盘；实际价位；实际报价
UweXz.x7 actual year basis 按实际年度计算
QCm93YZs6E actuals 实货
54X=58Q actuarial investigation 精算调查
*$%ch= actuarial principle 精算原则
;k W+ actuarial report 精算师报告
F0 .Rv): Actuarial Society of Hong Kong 香港精算学会
OTgctw1s actuarial valuation 精算师估值
UY(pKe> actuary 精算师
8C,}nh ad referendum agreement 暂定协议；有待覆核的协定
*Sd}cD CO% ad valorem duty 从价税；按值征税
3 pzp6o2 ad valorem duty system 从价税制
} MUQO<=* ad valorem fee 从价费
^{<!pvT ad valorem tariff 从价关税
BM~>=emc additional allowance 额外免税额
Sw1z^` additional amount for unexpired risk 未过期风险的额外款额
Eo\pNz#) additional assessable profit 补加应评税利润
) $EmKOTt: additional assessment 补加评税
pr;n~E 'kq additional commitment 额外承担
fGZ Z['E additional commitment vote 额外承担拨款
m`;dFL7"E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(]_smsok additional dependent parent allowance 供养父母额外免税额
^bD )Tg5 K additional provision 额外拨款
*Z9Rl > additional stamp duty 附加印花税
DGc5Lol~ additional tax 补加税罚款；补加税款
9Dat
oi Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!^[i"F:G adjudged bankrupt 被裁定破产
`;`fA|F^ adjudicated bankrupt 裁定破产人
$Ph
T : adjudication fee 裁定费；评定印花税额手续费；评估契据费
teQ <v[W. adjudication of bankruptcy 裁定破产；宣告破产
OON]E3yy adjudication of insolvency 裁定无力偿还债务
*KMW6dg; adjusted actual 经调整的实数；调整后的实数
Gy]ZYo( adjusted current assets 经调整的流动资产；调整后的流动资产
QL].)Vgf adjusted figure 经调整的数字；调整后的数额
jDO"?@+ adjusted liabilities 经调整的负债；调整后的负债
.eBo:4T!d adjusted loss 经调整的亏损；调整后的亏损
4!vovt{ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Kia34 ~W adjusted profit 经调整的利润；调整后的利润
DB=^Z%%Z adjusted surplus 经调整的盈余额；调整后的盈余额
} s@
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+.c zj,Sq adjustment 调整；修订；理算〔保险〕
/8cfdP Ba adjustment centre 调剂中心
Z2t'?N|_ adjustment lag 调整过程的时间差距；调整时差
5WlBe c@ adjustment mechanism 调整机制
vtByC u5 adjustment of loss 亏损调整
qsA`\%]H adjustment process 调整过程；调整程序
u5'jIqlU adjustment range 调整幅度
' ?4 \ administered exchange rate 受管制汇率
dmB
_ ` R Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
KUV(vAY, administration expenses 行政费用
Wr j<}L| administration fee 手续费；行政费
5bj9S administration in bankruptcy 破产管理
Zra P\ ? administration order 遗产管理令
)yl;i administrator 管理人；遗产管理人
ln1QY"g administrator of the estate 遗产管理人
M?gc&2 Y admission of debt 债项承认书
Hf$pwfGcY] admission of proof 接纳债权证明
3D}rxI8N advance 放贷款项；垫付款项；预支款项；预付款项
.or1*-B K advance account 暂支帐目；预付款帐户
R J+["[k advance compensation 预付补偿金
za,JCI advance from shareholder 股东垫款
-: V0pb advance pending reimbursement 预支以待日后付还
h ifC.guK advanced economy 先进经济体系
E"'4=_ advancement 预付；预付财产
(r9W[ advances warrant 垫款令
"<N 2TDF5 advancing 贷出
LykB2]T adverse balance 逆差
r\j*? m ] adverse exchange 逆汇
af>^<q advertisement addressed to shareholders 在报章刊登的致股东通告
O0Pb"ou_h. advice for collection 托收通知书
2 ophh/] advice of drawing 提款通知书；汇票通知书
{W' 9k advice of payment 付款通知
P\rA>ZY Advisory Committee [Securities and Futures Commission]
F97HFt6{ 谘询委员会〔证券及期货事务监察委员会〕
)c <X.4 Advisory Committee on Diversification 经济多元化谘询委员会
3oQ?VP affidavit 誓章；遗产申报誓章
NMvNw?] affidavit of no receipt 述明无收款的誓章
d#U~>wr affiliate 联号；联营公司；附属公司
]aZ3_<b affiliated company 附属公司；联号；联营公司
%wQE
lkB affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Gbwq rH+ affordability 负担能力
/)J]m African Development Bank [AfDB] 非洲开发银行
FoW|BGA~ after-acquired property 事后取得的财产
%7v!aJ40 after-hours dealing 市后交易
'},
8x? after-tax profit 税后盈利；税后利润；税后溢利
!+)5?o agency agreement 代理协议
/D>G4PP< agency expenses 代理机构的开支
0s72BcP agency fee 代理费
TN=!;SvQU Agency Law 《代理法》
e ia>Y$ agent 代理人；承销人
3EA+tG4KnO agent of company 公司代理人
3 +WmM4| agent's fee 代理人费；经纪费
U3^3nL-M9 aggregate 总计；总数；总体数字
Fzk%e HG= aggregate amount 总款额；总额
[Te"|K ': aggregate assets and liabilities 总体资产与负债
hQ80R B aggregate at constant price 按固定价格计算的总体数字
C~X"ZW:d[ aggregate demand 总需求
(hi{ i aggregate gross position 总持仓量
-%ftPf m aggregate limit 总限额
IIY3/ aggregate of salaries tax 合计薪俸税
^JY,K aggregate performance 总体表现；总体业绩
K}( @Ek aggregate supply 总体供应
V$fn$= aggregate surplus 总盈余
V'8Rz#Gc5 aggregate total 整体总额
}G ^nK m aggregate value 总值；合计价值
*cy !PF& aggregated basis 合计基准
G0lg5iA<fC aggregated net chargeable income 合计应课税入息实额
r
E&}B5PN= aggregation 合并计算；合计；总和
2o<aEn&7|e aggregation of incomes of husband and wife 夫妇入息合并计算
W}P9I&3 aggregation of property 财产的总和
DR(/|?k+ agio 差价；贴水
Oq[YbQ'GE 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》
giH WC%/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zrL +:/t 《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》
q^ eLbivVE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
nC5]IYL| 《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》
VLcwBdo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,DD} o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6=p!`DOd agreement for a settlement 授产协议
h'"~t#r agreement for assignment 转让协议
hH~GH'dnaE agreement for sale 售卖协议；买卖协议
2v`Q;%7O agreement for sale and purchase 买卖协议
s-Qq#T agreement for the payment of interest 支付利息协议
kL e{3>}j agreement for the repayment of money 还款协议
6^sH3=# agreement of reinsurance 再保险协议
xs^wRE_ Agricultural Bank of China 中国农业银行
<"@5. f1"Y air passenger departure tax 飞机乘客离境税
G<>h>c1>z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I#:Dk?"O2 airport tax 机场税
S#b)R pY alcohol duty 酒精税
sf Zb$T
J alienation 让与；让渡；转让
>^GAf vW alimony 生活费；赡养费
X@ \ 9}*9 All Ordinaries Index [AOI] 所有普通股指数
oIGF=x,e8 all risks 全险；综合险
5 89P$2e1X All Sales Record for Stock Market 《股票市场成交报告》
W.^R/s8O%5 Allied Capital Resources Limited 新联财务有限公司
T-y5U}, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9R99,um$ allocation letter 拨款信件
^[.Z~>3!\q allocation of fund 分配款项；预留款项
= \ IUBH+C allocation of profit 利润分配；溢利分配
]VoJ7LoCZ' allocation warrant 拨款令
"J{A}g [ allotment 分配；配股
[8'^" allotment notice 股份配售通知；配股通知
]Q -.Y-J/O allotment of shares 股份分配
z,g\7F[ allowable 可获宽免；免税的
ttY[\D&ZS allowable business loss 可扣除的营业亏损
&HtG&RvQf allowable expenses 可扣税的支出
*YP:- allowance 免税额；津贴；备抵；准备金
8 Y))/]R allowance for debts 债项的免税额
|4!G@-2V:I allowance for depreciation by wear and tear 耗损折旧免税额
Bej k^V~ allowance for funeral expenses 殡殓费的免税额
/Q2HN(Y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.RpWE.C allowance for repairs and outgoings 修葺及支出方面的免税额
w"q^8"j! allowance to debtor 给债务人的津贴
:_:o% alteration of capital 资本更改
" ""pe+Y alternate trustee 候补受托人
KvumU>c#A amalgamation 合并
P=m
l;x p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9)$gD ambit of charges 征税范围；收费范围
H`nd | amended valuation 经修订的估值
*})Np0k American Commodities Exchange 美国商品交易所
>"[Nmx0;w American Express Bank Limited 美国运通银行
d Z x American Stock Exchange 美国证券交易所
v+W4wD amortization 摊销
) ):w`^6 amount due from banks 存放银行同业的款项
`S|T&|ad0 amount due from banks abroad 存放海外银行同业的款项
xTy)qN]P amount due from holding companies 控股公司欠款
`8kL=%(h amount due from local banks 存放本港银行同业的款项
W?ge lu] amount due to banks 银行同业的存款
lz4M)pL^ amount due to banks abroad 海外银行同业的存款
#ds@!u+& amount due to holding companies 控股公司存款
7 b 8pWM amount due to local banks 本港银行同业的存款
>M7(<V amount due to outport banks 外埠银行同业的存款
j/uzsu+ amount for note issue 发行纸币的款额
s1J( -O amount of bond 担保契据的款额
GpCjoNcW{ amount of consideration 代价款额
{2LG$x-N% amount of contribution 供款数额
hw1J <Pl* amount of indebtedness 负债款额
nTHCb>,vM amount of principal of the loan 贷款本金额
LZ8x h amount of rates chargeable 应征差饷数额
YJ>P+e\o9 amount of share capital 股本额
yJ?= H H? amount of sums assured 承保款额
"\qm + g amount of variation 变动幅度
^TT_B AI amount of vote 拨款数额
S$qpClXS, amount payable 应付款额
O )INM amount receivable 应收款额
UB]] oC< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vvP] tRZ analysis 分析
Bkdt[qDn5P ancillary risk 附属风险
-H$C3V3] annual account 周年帐目；周年帐目报表；年度决算；年结
3aFD* S annual accounting date 年结日期
>
QK"r7f/ annual allowance 每年免税额；年积金；年度津贴；年津
pDt 45 annual balance 年度余额
g:?p/L annual disposable income 每年可动用收入
_+d*ljP)l3 annual estimates 周年预算
x zBUm annual fee 年费
:z2G
a annual general meeting 周年大会
+THK
Jn!> annual growth rate 年增率；每年增长率
aK-- D2@}i annual long-term supplement 长期个案每年补助金
9:7&`J lC# annual pensionable emolument 可供计算退休金的年薪
d_ji
..T annual report 年报
oG=4&SQ Annual Report on the Consumer Price Index 《消费物价指数年报》
+0M0g_sk annual return 周年报表；周年申报表；每年报税表格
S6{u(= H Annual Return Rules 《周年报表规则》
Dyh|F\T annual review of consumer prices 每年消费物价回顾
cG 5u$B annual roll-forward basis 逐年延展方式
Hu "TEhW(2 annual salary 年薪
I[P_j`aE annual statement 年度报表；年度决算表
$ZRvvm!f Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
*mkL>v & annuitant 年金受益人
ga R~ K annuity 年金
y)b=7sU annuity contract 年金合约
v_,'NA0 annuity on human life 人寿年金
._6e#=
antecedent debt 先前的债项
7%5EBH & ante-dated cheque 倒填日期支票
HAAU2A9B2 anticipated expenditure 预期开支
Wo~;h (6 anticipated net profit 预期纯利
U4h5K}j4 anticipated revenue 预期收入
%(>,eee_ anti-inflation measure 反通货膨胀措施
z)%]# QO anti-inflationary stance 反通货膨胀立场
pQk@
+r apparent deficit 表面赤字
{GG;/Ns{f- apparent financial solvency 表面偿债能力
] \*_} apparent partner 表面合伙人
SzyaVBD3 application for personal assessment 个人入息课税申请书
0lS=-am application of fund 资金应用
?D=C8[NEX application to release as liquidator and to destruct the books of accounts and documents
]l6niYVB2 申请免除清盘人职务及毁灭帐簿与文件
s/Q8(sF5 appointed actuary 委任精算师
n W:Bo# appointed auditor 委任核数师；委任审计师
)F4BVPI appointed trustee 委任的受托人
Y, {pG]B$w appointer 委任人
[p_<`gU? apportioned pro rata 按比例分摊
!_>o2 apportionment 分配；分摊
MGH2z: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ilwI qj apportionment formula 分摊方程式
unt{RVR% apportionment of estate duty 遗产税的分摊
P9 q ZjBS appraisal 估价；评估
m[tsG=XBN appreciable growth 可观增长
SEIJ+u9XsA appreciable impact 显着影响
yw*|
H T appreciable increase 可观增长
*V{Y.`\ appreciation 增值；升值
KB8_yo{y appreciation against other currencies 相对其他货币升值
yo
:63CPP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F-GH?sfvi appreciation tax 增值税
[m(n-Mu F appropriation 拨款；拨用；拨付
( PSL [P appropriation account 拨款帐目
w 9C?wT Appropriation Bill 拨款法案
" /d appropriation-in-aid system 补助拨款办法
N 'YzCq;M approved assets 核准资产
K6N+0# approved basket stock 认可一篮子证券
n= FOB0= approved budget 核准预算
U P*5M approved charitable donation 认可慈善捐款
?P(U/DS8 approved charitable institution 认可慈善机构
@# GS4I approved currency 核准货币；认可货币
nRcy `A% approved estimates 核准预算
5QZ}KNJ|t~ approved estimates of expenditure 核准开支预算
x2tcr +o approved overseas insurer 核准海外保险人
:\~YbA approved overseas trust company 核准海外信托公司
8BX9JoDi approved pooled investment fund 核准汇集投资基金
R[}fr36>/ approved provident fund scheme 认可公积金计划
<STE~Zm O approved provision 核准拨款
%Q zk aXJ approved redeemable share 核准可赎回股份
ozW\` approved regional stock 认可地区性证券
OXF/4Oe approved retirement scheme 认可退休金计划
=J'&.@Dwz approved subordinated loan 核准附属贷款
^ >#@qMw arbitrage 套戥；套汇；套利
xPz Bbe arbitrageur 套戥者；套汇者
`Af5%m[ arbitrary amount 临时款项
X08[,P#I arrangement 措施；安排；协定
GB}!7W" arrears 欠款
K k|mV&3J arrears of pay 欠付薪酬
A5RM&y arrears of revenue 逾期未收税款；逾期未收的帐项
o>A']+`E u articles of association 组织章程；组织细则；组织章程细则
t4+bRmS`_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{2L V0:k2 ascertainment of profit 确定利润
m 3=Cg$n "Asia Clear" “亚洲结算系统”
[midNC +, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v;d3uunqv Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>9t+lr1 Asian Development Fund [ADF] 亚洲发展基金
a"phwCc"% Asian dollar bond 亚洲美元债券
Z5,"KhB] Asian dollar market 亚洲美元市场
JdX!#\O Asian dollar rate 亚洲美元利率
t!o=-k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K9) |b`E= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
d)L,kzN asked price 沽盘；喊价；索价；卖方报价
rs,:pU assessable income 应评税入息
>Zh^,T={G assessable loss 应评税亏损
i&0Zli assessable profit 应评税利润
O&r9+r1` assessable value 应评税值
, D\}DJ`)C assessed profit 估定利润
7$Lt5rn"} assessed value 经评估价值
#2;8 /"v assessment 评税；评定；估价；评税单
& 90pKs assessment number 评税编号；估价编号
E=t^I/f)E assessment of additional tax 补加税评税
JsDT
assessment of performance 业绩评估；实绩评价
UoHNKB73 Assessor 评税主任
Gk!CU"`sP asset price bubbles 资产价格泡沫
p d .5 asset-backed securities 具资产保证的证券
g:Fo7*i assets accretion 资产增值
rN`-ak assets and liabilities 资产与负债
e5m]mzF@ assets betterment statement 资产递增表；资产改进表
Dw.Pv)'$ assets lending 实物放款；有抵押贷款
\!wo<UX% assets of the company passing on the death 死者去世时转移的公司资产
i w I} assets pledged as security for liabilities 用作负债抵押的资产
3W}qNY;J assets portfolio 资产投资组合
BKQwF *<V assets price 资产价格
8$38>cGY^ assets quality 资产质素
L[MAc](me- assets realization 资产变现
1ao Kf F( assets refinancing arrangement 资产再集资安排
n_4BNOZ~ assets securitization 资产证券化
F **/T assets situated outside Hong Kong 在香港以外地方的资产
P7*?E * assets stripping 削减资产；拆卖资产
c!] yT0v&s assets value 资产值
6k; >:[p assignee 承让人
'%*/iH6<U{ assignment 转让；转让书；转让契
/~P 4<1 assignment of interest 权益转让
=Q4Wr0y><] assignment of letters patent and trade mark 专利证书及商标转让
f! J?n] assignment of property 物业转让；物业转让书
CQ'4 ".7 assignment right 转让权
wc?YzXP+ assignor 转让人
s"(F({J associate 有联系的人；有关连人士；相联者；合伙人；联系人
fDwqu.K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,AG k4] associate member 附属会员
T 2Gscey associated body corporate 相联法人团体
pXK-,7- associated company 相联公司；联属公司
(} Y|^uM, associated corporation 相联法团
GP_%. fO\M Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;9hS_%ldX4 公认会计师公会〔英国〕
*ch7z|wo. Association of Futures Exchange Brokers 香港期货经纪协会
G@rV9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$|7;(2k association of underwriters 承保人组织
eNr2-R assumption of control 接管
SeBl*V assurance 担保；保险；转易；转易书
4_ kg/ assurance of interest 权益的转易
o(g}eP,g } at 19XX price 按一九ＸＸ年价格计算
=/(R_BFna at a discount 按赔价计算；按贴水价格计算；打折扣
oPrK {flm at a premium 按溢价计算；按升水价格计算
LT]YYn($ at call 通知付款；按通知
y ~Vl0f; at constant market price 按固定市价计算
)V9 wU1. at constant price 按固定价格计算
nS]Ih 0( K at cost 按成本计算
o^+g2; Ro at current market price 按当时市价计算；按现时市价计算
+7j7zp w at current price 按当时价格计算；按现时价格计算
WTwura, at factor cost 按要素成本计算；按生产要素成本计算
5wb R}`8 at money-of-the-day price 按付款当日价格计算
q=;U(,Y at or better 按指定或较佳价位〔买卖指令〕
`]5 t'Ps at par 按面值计算；平价
7kmd.< at sight 见票即付
T 5>'q;jM at the close 按收市盘
AP0z~e at the opening 按开市盘
X9o6} %Y attestation 见证；见证条款
)u.%ycfeV at-the-money option 平价期权
%+L3Xk]m' attorney 受权人；受托代表人
:@^T^ attornment 新拥有人承认书
.{"wliC2 attributable profit 可归属利润
E*VOyH 2[ attributable share value 可归属股份价值
`$ZBIe/u Auckland Stock Exchange 奥克兰证券交易所
h4=7{0[ auction 拍卖
3j/~XT auctioneer 拍卖商
7$7#z\VWu audit 审计；核数
2 xt$w% Audit Commission 审计署
< [q{0, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:nxBM#:xu 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〕
hf5+$^RZ audit review 帐目审查
@Mf ZP~T+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ML:H\ audited account 审计帐目；经审计的帐目
!0Eo9bU%@ audited annual account 经审计的周年帐目
Qp~3DUM audited balance sheet 经审计的资产负债表
B0m2SUC,H auditor 核数师；核数主任；审计师
&cT@MV5 auditor's certificate 核数师证明书；审计师证明书
E$s?) auditor's report 核数师报告；审计师报告
,XsBm+Q( Aussie bond 澳元债券
]".SW5b_ austerity budget 紧缩预算
7? q Rz Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sYd)r%%AU Australia All Ordinaries Index 澳洲所有普通股票指数
d1u6*&@lf Australian Dollar [AUD] 澳元
8 G:f[\^ Australian Options Market 澳大利亚期权市场
O{wt0 \P Australian Securities Commission 澳洲证券事务监察委员会
'h `) 6{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
H+ 7Fw'u Australian Stock Exchange 澳大利亚证券交易所
YeV kX{y Austrian Schilling [ATS] 奥地利先令
>?r8D48` authentication 认证；鉴证
sEcg;LFp authority to purchase 委托购买证；委购书
pZ&?uo67_ authorization 认可；核准；授权；授权书
Df=Xbf>jt9 authorization by direction 指示授权
HA3d 9` authorization by instruction 指令授权
~jMf m~ authorization by warrant 令状授权
E/3<8cV authorization of unit trust 单位信托的认可
dd!Q[]$ } authorized agent 指定代理人
C$^WW }S authorized capital 法定资本
AO]1`b : authorized clerk 出市员
DB.)/(zWQ authorized dealer 认可交易商
?pkGejcQ authorized financial institution 认可财务机构
xQ>T.nP}1 authorized fund 认可基金
H*h4D+Kxv authorized fund house 获授权的基金公司；认可基金公司
AzFS6<_ authorized institution 认可机构
I A b- O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
aa/_:V@$~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,W5!=\Gg( authorized insurer 获授权保险人；获认可承保人
z;Dc#SZnO( authorized investment 特准投资项目
lBNB8c0e"{ authorized person 获授权人
.Tc?PmN authorized representative 获授权代表
Q =4~u z| authorized share capital 法定股本
-5MQ/ujQ automated quotation system 自动报价系统
|^ J5YwCf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BH2JH>'X 自动交易系统〔香港期货交易所有限公司〕
Sj@VOW automatic adjustment mechanism 自动调整机制
SV qKG+{My automatic adjustment system 自动调整系统
eOs 4c` Automatic Clearing House 自动票据交换所
@T&w
n k automatic exchange rates accumulation system 自动化汇率累集系统
;
nYR~~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K# BZ Jcb automatic teller machine [ATM] 自动柜员机
yrFl,/8&G autopay 自动转帐
q;9OqArq available assets 可用资产
"~6IjW*/ available fiscal reserve 现存财政储备
RBV*e9P% available profit 可用利润
I4MZ JAYk Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!'8jy_<9 average 平均；平均数；海损
VVH L@ average basic salary 平均基本薪金
s+6tdBvzs average consumer expenditure 平均消费开支；一般消费开支
4x?4[J~u[ average cost 平均成本
->5[C0: ] average cost of land production 增辟土地平均成本
f- ~] average daily turnover 平均每日成交额
.*nr3dY average daily wage rate 平均每日工资率
?T_bjA LW average expenditure pattern 平均开支模式
H<ZXe!q(nx average growth rate 平均增长率
RW^e#z>m"E average net fixed assets 固定资产平均净值
cb% ML1c average of relatives 相对价格平均数
y{J7^o(_~ average price 平均价格
IZ9*
'0Z average propensity to consume 平均消费倾向；一般消费倾向
jYnP)xX; average propensity to save 平均储蓄倾向；一般储蓄倾向
V( 3rTDg average rate 平均率
#hh7fE'9 average revenue 平均收入；平均收益
& hv@ & average stock 平均库存；平均存货
%QFeQ(b/( average yearly rent 平均年租
# #/ l avoidance of double taxation 避免双重课税
SI:Iv :> avoidance of tax 避税
