A:
;kk[x8$ A share Ａ股；甲类股份
G^k'sgy. abatement of tax 减税；减扣免税额
y%i9 b&gDd ABN AMRO Bank N.V. 荷兰银行
t2(X above-the-line expenditure 线上项目支出；经常预算支出
$kTm"I above-the-line receipt 线上项目收入；经常预算收入
iF^qbh%%E ABSA Asia Limited 南非联合亚洲有限公司
<@;}q^` absolute change 绝对数值变更
//2O#Fg{/ absolute expenditure 实际开支
]i.N'O< p absolute guideline figure 绝对准则数字
7! >0 absolute interest 绝对权益
F(ydqgH~a absolute order of discharge 绝对破产解除令
y2 _rm absolute profit margin 绝对利润幅度
3)EJws! absolute value 实值；绝对值
qKfUm:7Q_ absolutely vested interest 绝对既得权益
1DB{"8ov absorbed cost 已吸收成本；已分摊成本
'cpm 4mT absorption 吸收；分摊；合并
8)1q,[:M absorption rate 吸收率；摊配率；分摊率
, yltt+ e ACB Finance Limited 亚洲商业财务有限公司
(`dz3 7 @* acceptable form of reciprocity 合理的互惠条件
:lB`K>)iB} acceptable rate 适当利率；适当汇率
\nEMj,) acceptance agreement 承兑协议
=;0-t\w! acceptance for honour 参加承兑
hAf/&yA@ acceptor 承兑人；接受人；受票人
kFp^?+WI%H acceptor for honour 参加承兑人
c36p+6rJk= accident insurance 意外保险
'z"vk Accident Insurance Association of Hong Kong 香港意外保险公会
/Y y)=~t{ accident insurance scheme 意外保险计划
p [C
9g accident year basis 意外年度基准
0 MK} accommodation 通融；贷款
5VTVx1P[8 accommodation bill 通融票据；空头票据
~6t!)QATnp accommodation party 汇票代发人
$vu*# .w account balance 帐户余额；帐户结余
-n 9&W account book 帐簿
^\ x'4!W account collected in advance 预收款项
fY&TI}Y account current book 往来帐簿
T&'Jc account of after-acquired property 事后取得的财产报告
?A|JKOst] account of defaulter 拖欠帐目
wPM>-F account payable 应付帐款
IQO|)53) account payee only [A/C payee only] 只可转帐；存入收款人帐户
>g{&Qx `& account receivable 应收帐款
P_A @`eU0 account receivable report 应收帐款报表
wH o}wp account statement 结单；帐单；会计财务报表
1;( h0j account title 帐户名称；会计科目
JW[6
^Rw accountant's report 会计师报告
D-BT`@~ l Accountant's Report Rules 会计师报告规则
RdPk1?}K accounting and auditing procedure 会计与审计程序；会计与核数程序
i4|R0>b Accounting Arrangements 《会计安排》
nm1 dd{U6^ accounting basis 会计基础
-fPiHKJ accounting by Official Receiver 破产管理署署长呈交的帐目
^yPZ$Q Accounting Circular 《会计通告》
rgVRF44X{ accounting class 会计类别
~-zIB=TyK accounting date 记帐日期；会计结算日期
&'> m;W accounting for money 款项核算
F
`o9GLxM} Accounting Officer 会计主任
V gMgeja accounting period 会计报告期；会计期
|) !f".` accounting policy 会计政策；会计方针
BEaF-*?A accounting practice 会计惯例
} 8 z :L< accounting principle 会计准则
PN 93.G(W accounting record 会计记录
|qMG@ accounting report 会计报告
y-3'qq' E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T>as H Accounting Society of China 中国会计学会
'{2]: accounting statement 会计报表
[bHm-X] accounting system 会计制度；会计系统
*,Bm:F<m accounting transaction 会计事项；帐务交易
CnB[ImMs(A accounting treatment 会计处理
3F R(gr$X accounting year 会计年度
E to"B" accretion 增值；添加
Sh!c]r>\Q accrual 应计项目；应累算数目
P#hRqETw accrual basis 应计制；权责发生制
@~$d4K
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Hq}g1?b accrue 应累算；应计
eP]y\S*P accrued benefit 应累算利益
,A{Bx`o? accrued charges 应计费用
Z2M(euzfi3 accrued cumulative preference share dividend 应累算的累积优先股股息
`6VnL ) accrued expenses 应累算费用
Vbv^@Kp accrued interest payable 应付利息；应计未付利息
xZ {6!=4! accrued interest receivable 应收利息；应计未收利息
vSnVq>-q& accrued right 累算权益
.5Y{Yme accruing profit 应累算的利润
} 9\_s* accumulated fiscal reserve 累积财政储备
<=n;5hv: accumulated profit 累积利润；滚存溢利
; 9j ]P56 accumulated reserve 累积储备
90 }vFoy accumulation of surplus income 累积收益盈余
twr{jdY9 acquired assets 既得资产
X&zG gP/ acquisition 收购；购置；取得
n' mrLZw acquisition cost 购置成本
Trs~KcsD acquisition expenses 购置费用
.F7?}8>Z acquisition of 100% interest 收购全部股权
y7UU'k` acquisition of control 取得控制权
tlQ6>v ' acquisition of fixed assets 购置固定资产
W]eILCo acquisition of shell “买壳”
V5lUh#@TN& acquisition price 收购价
iO*5ClB act of God 天灾
ywp_,j9F acting partner 执事合伙人
,Sgo_bC/| active market 买卖活跃的市场；交投畅旺的市场；旺市
j:cu;6| active partner 积极参与的合伙人
t/t6o& active trading 交投活跃
#|E#Rkw! actual circulation 实际流通
neu+h6#H actual cost 实际成本
A>gZl)c actual expenditure 实际开支；实际支出
S Q:H2vvD actual income 实际入息；实际收入；实际收益
"J,|),Yd actual market 现货市场
ouCh2Y/_ actual price 现货价；实际价格
y 0p=E^Q M actual profit 实际利润
M@es8\&S. actual quotation 实盘；实际价位；实际报价
X >7Pqn' actual year basis 按实际年度计算
bji#ID2]% actuals 实货
{o Y"CZ2 actuarial investigation 精算调查
7=N%$]DKZ actuarial principle 精算原则
:4zPYG o actuarial report 精算师报告
lknj/i5L Actuarial Society of Hong Kong 香港精算学会
%B C%fVdP actuarial valuation 精算师估值
E?+~S M1~ actuary 精算师
6kp)'wz` ad referendum agreement 暂定协议；有待覆核的协定
Vw w 211 ad valorem duty 从价税；按值征税
Q(<A Yu ad valorem duty system 从价税制
dsw^$R} ad valorem fee 从价费
75 H!i$(*+ ad valorem tariff 从价关税
SHYekX additional allowance 额外免税额
)*}\fmOv{ additional amount for unexpired risk 未过期风险的额外款额
gWHY7r v additional assessable profit 补加应评税利润
FMCA~N additional assessment 补加评税
/{buFX2"} additional commitment 额外承担
Ch ?yk^cY additional commitment vote 额外承担拨款
x=rMjz-`_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H9jlp.F additional dependent parent allowance 供养父母额外免税额
B> E4," additional provision 额外拨款
; s,1/ kA additional stamp duty 附加印花税
g. Ur~5r additional tax 补加税罚款；补加税款
z}J~X%}e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!N+{X\+ adjudged bankrupt 被裁定破产
uD{-a$6z adjudicated bankrupt 裁定破产人
< k(n% adjudication fee 裁定费；评定印花税额手续费；评估契据费
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w[5 adjudication of bankruptcy 裁定破产；宣告破产
o!h::j0,~ adjudication of insolvency 裁定无力偿还债务
w$$pTk|&n adjusted actual 经调整的实数；调整后的实数
"d/54PKWx adjusted current assets 经调整的流动资产；调整后的流动资产
I[Bp}6G adjusted figure 经调整的数字；调整后的数额
I|*<[/)]y adjusted liabilities 经调整的负债；调整后的负债
Z]LP18m9kl adjusted loss 经调整的亏损；调整后的亏损
/b{ @'] 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
#pRbRT9 adjusted profit 经调整的利润；调整后的利润
~Fv z&dO adjusted surplus 经调整的盈余额；调整后的盈余额
3U?gw!M> adjusted value 经调整的价值；调整后的价值
W !el[@ adjustment 调整；修订；理算〔保险〕
G :+D1J] adjustment centre 调剂中心
)]Zdaw)X adjustment lag 调整过程的时间差距；调整时差
w@WtW8
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w`boQ_Ir adjustment of loss 亏损调整
Y_ $!XIJ4 adjustment process 调整过程；调整程序
lz0dt<8eP adjustment range 调整幅度
8B6(SQ p% administered exchange rate 受管制汇率
U{EcV%C2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-"Kjn `8 administration expenses 行政费用
71(ppsHk administration fee 手续费；行政费
Ld:-S,2 administration in bankruptcy 破产管理
a$uD oi administration order 遗产管理令
G@rh/b<$ administrator 管理人；遗产管理人
[ D|Uwq administrator of the estate 遗产管理人
M& Q&be84 admission of debt 债项承认书
tWZ 8(E$ admission of proof 接纳债权证明
.gNJY7`b advance 放贷款项；垫付款项；预支款项；预付款项
H RahBTd(z advance account 暂支帐目；预付款帐户
BpFX e7 advance compensation 预付补偿金
Y"5FK advance from shareholder 股东垫款
@pvQci advance pending reimbursement 预支以待日后付还
y1Br4K5C advanced economy 先进经济体系
Kk. \P|k2 advancement 预付；预付财产
I& 8!V)r) advances warrant 垫款令
Wf:X) S7 advancing 贷出
N["M "s(N adverse balance 逆差
J|V* g]#kP adverse exchange 逆汇
3 P\4K advertisement addressed to shareholders 在报章刊登的致股东通告
J'#o6Ud advice for collection 托收通知书
JvT#Fxj k advice of drawing 提款通知书；汇票通知书
{ IB4%,qT advice of payment 付款通知
y\6C9%. Advisory Committee [Securities and Futures Commission]
G?s;L NR 谘询委员会〔证券及期货事务监察委员会〕
2CtCG8o Advisory Committee on Diversification 经济多元化谘询委员会
wMm+E "}W affidavit 誓章；遗产申报誓章
&_QD1 TT affidavit of no receipt 述明无收款的誓章
sAX4giaLD affiliate 联号；联营公司；附属公司
,uO?f1 affiliated company 附属公司；联号；联营公司
|.~2 C1 4[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
: gk n`z affordability 负担能力
o 8^! wGY African Development Bank [AfDB] 非洲开发银行
4. %/u@rAi after-acquired property 事后取得的财产
z5^Se!`5 after-hours dealing 市后交易
a#Z#-y! after-tax profit 税后盈利；税后利润；税后溢利
[mUC7Kpi agency agreement 代理协议
*bcemH8f agency expenses 代理机构的开支
slA~k;K:_ agency fee 代理费
i[vN3`*B Agency Law 《代理法》
w &^Dbme agent 代理人；承销人
0rDQJCm agent of company 公司代理人
<aMihT)dd agent's fee 代理人费；经纪费
's8LrO(= aggregate 总计；总数；总体数字
d8j P@ > aggregate amount 总款额；总额
$xcU*?=K aggregate assets and liabilities 总体资产与负债
O[} 2 aggregate at constant price 按固定价格计算的总体数字
>\ Iy <M aggregate demand 总需求
Em<J{`k6 aggregate gross position 总持仓量
5n2}|V$VqP aggregate limit 总限额
a,t]> z95 aggregate of salaries tax 合计薪俸税
t(^Lh.<a aggregate performance 总体表现；总体业绩
7B gA+Fz aggregate supply 总体供应
QUdF `_U7 aggregate surplus 总盈余
u"q!p5P%q aggregate total 整体总额
Qz A)HDQ aggregate value 总值；合计价值
AdF[>Wv aggregated basis 合计基准
(aq^\#9btO aggregated net chargeable income 合计应课税入息实额
XKBQH( aggregation 合并计算；合计；总和
fJ-8$w\uL aggregation of incomes of husband and wife 夫妇入息合并计算
t 2-bw6U aggregation of property 财产的总和
Ga"<qmLMc agio 差价；贴水
Zg ;Ht Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
bu\D *- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Wf
*b"# 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
wqn }t ] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wGpw+O 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
4y9n,~Qgw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l0wvW v*k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f ;W>:`' agreement for a settlement 授产协议
Bj Uz"69 agreement for assignment 转让协议
y-7$HWn agreement for sale 售卖协议；买卖协议
KMkX 0+Ao agreement for sale and purchase 买卖协议
~o/ e0 agreement for the payment of interest 支付利息协议
J@9 E2 0$ agreement for the repayment of money 还款协议
ZnB|vf L? agreement of reinsurance 再保险协议
x6~`{N1N
M Agricultural Bank of China 中国农业银行
/ ='/R7~ air passenger departure tax 飞机乘客离境税
z:tu_5w!, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k@C]~1 airport tax 机场税
gl6 *bB= alcohol duty 酒精税
~Ywt o alienation 让与；让渡；转让
jDM^e4U.l alimony 生活费；赡养费
<+7-^o _ All Ordinaries Index [AOI] 所有普通股指数
!7kca#,X all risks 全险；综合险
N5GQ2V All Sales Record for Stock Market 《股票市场成交报告》
-} <W|r Allied Capital Resources Limited 新联财务有限公司
cW, 6 MAQo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
R$ 40cW3` allocation letter 拨款信件
^pZ\: allocation of fund 分配款项；预留款项
G0$,H(]~ allocation of profit 利润分配；溢利分配
|FD-q.AV allocation warrant 拨款令
!*|`-woE allotment 分配；配股
!TuMrA * allotment notice 股份配售通知；配股通知
`Df)wNN1 allotment of shares 股份分配
~%:23mIk allowable 可获宽免；免税的
DadlCEZv allowable business loss 可扣除的营业亏损
!~aDmY 2 allowable expenses 可扣税的支出
WAbt8{$D allowance 免税额；津贴；备抵；准备金
>/F,Z%! &q allowance for debts 债项的免税额
}q@ Jh* allowance for depreciation by wear and tear 耗损折旧免税额
,`< [ej allowance for funeral expenses 殡殓费的免税额
K1Wiiw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ijWn,bj allowance for repairs and outgoings 修葺及支出方面的免税额
,U/ZG|=v allowance to debtor 给债务人的津贴
j'JNQo;q alteration of capital 资本更改
DW~< 8 alternate trustee 候补受托人
gnSb)!i>z amalgamation 合并
{p(.ck ze+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
liq9P,( ambit of charges 征税范围；收费范围
'Sjcm@ILm amended valuation 经修订的估值
~I)\d/7o American Commodities Exchange 美国商品交易所
Vg4N7i American Express Bank Limited 美国运通银行
6~0. YZ9 American Stock Exchange 美国证券交易所
/\M3O amortization 摊销
0 /JusQ amount due from banks 存放银行同业的款项
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!2|v8i amount due from banks abroad 存放海外银行同业的款项
j _*#"}Lcp amount due from holding companies 控股公司欠款
e|ngnkf(G amount due from local banks 存放本港银行同业的款项
s|Acv4| V amount due to banks 银行同业的存款
' |i<?]U amount due to banks abroad 海外银行同业的存款
5*pCb,z>q amount due to holding companies 控股公司存款
J$D#)w!$j amount due to local banks 本港银行同业的存款
QR($K W( amount due to outport banks 外埠银行同业的存款
OL|UOG amount for note issue 发行纸币的款额
_(s|@UT# amount of bond 担保契据的款额
<ibEo98 amount of consideration 代价款额
L?e N( L amount of contribution 供款数额
%< w)#eV? amount of indebtedness 负债款额
']ussFaQ amount of principal of the loan 贷款本金额
( XoL,lJ amount of rates chargeable 应征差饷数额
@bj3 N amount of share capital 股本额
@t6B\ ?4'T amount of sums assured 承保款额
xW\iME amount of variation 变动幅度
bytAdS$3 amount of vote 拨款数额
|};P"& amount payable 应付款额
{1V~`1(w amount receivable 应收款额
)xuvY3BPB? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
QvH=<$ analysis 分析
Zg/ra1n ancillary risk 附属风险
'J&$L c annual account 周年帐目；周年帐目报表；年度决算；年结
g2 v 0! annual accounting date 年结日期
?_9A`LC*
annual allowance 每年免税额；年积金；年度津贴；年津
kN*,3)T;} annual balance 年度余额
J!,<NlP0K annual disposable income 每年可动用收入
-%lA=pS{Fq annual estimates 周年预算
'Bp7LtG92 annual fee 年费
h$EH|9HAb annual general meeting 周年大会
{W J +6!v annual growth rate 年增率；每年增长率
c _li.]P annual long-term supplement 长期个案每年补助金
\ueo^p]_? annual pensionable emolument 可供计算退休金的年薪
pAo5c4y!4 annual report 年报
c} GH|i Annual Report on the Consumer Price Index 《消费物价指数年报》
W"_")V=QBz annual return 周年报表；周年申报表；每年报税表格
V3NQi j( Annual Return Rules 《周年报表规则》
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bG3 annual review of consumer prices 每年消费物价回顾
2R2ws.} annual roll-forward basis 逐年延展方式
E
hR Od annual salary 年薪
r_f?H@ v annual statement 年度报表；年度决算表
3U0>Y%m| , 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
3%G >TB annuitant 年金受益人
0 m^(|=N- annuity 年金
) )q4Rh annuity contract 年金合约
M V<2x7S annuity on human life 人寿年金
1>1&NQ#} antecedent debt 先前的债项
Ap{p_~~iJ ante-dated cheque 倒填日期支票
a'zf8id anticipated expenditure 预期开支
=Vv"\p8 anticipated net profit 预期纯利
>M\3tB2C anticipated revenue 预期收入
|Fk >NX anti-inflation measure 反通货膨胀措施
w]hs1vch anti-inflationary stance 反通货膨胀立场
Ccld;c&+ apparent deficit 表面赤字
ndn)}Z!0h apparent financial solvency 表面偿债能力
_h2axXFhT apparent partner 表面合伙人
WKib$(%f6 application for personal assessment 个人入息课税申请书
@Q;%h b application of fund 资金应用
9@LL_r`?< application to release as liquidator and to destruct the books of accounts and documents
z U;%s<(p 申请免除清盘人职务及毁灭帐簿与文件
%- W3F5NK appointed actuary 委任精算师
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appointed auditor 委任核数师；委任审计师
z
%Ty; appointed trustee 委任的受托人
*E0d CY$ appointer 委任人
/*)zQ?N apportioned pro rata 按比例分摊
~.?,*q7 apportionment 分配；分摊
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`r+ZyM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=ILE/ pC-| apportionment formula 分摊方程式
*"\QR>n apportionment of estate duty 遗产税的分摊
]uN}n;`12 appraisal 估价；评估
r%*,pN7O appreciable growth 可观增长
uz6S7I appreciable impact 显着影响
S: IhJQ4K appreciable increase 可观增长
qU(,q/l appreciation 增值；升值
3 xSt -MA appreciation against other currencies 相对其他货币升值
-\OvOkr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C:+-T +m[ appreciation tax 增值税
\a+.~_iL| appropriation 拨款；拨用；拨付
LD]a!eY appropriation account 拨款帐目
WdEVT,jjh Appropriation Bill 拨款法案
n.&z^&$w\) appropriation-in-aid system 补助拨款办法
K}e %E &|> approved assets 核准资产
&eL02:[ approved basket stock 认可一篮子证券
$9!2c / approved budget 核准预算
^Oy97Y approved charitable donation 认可慈善捐款
1 ]Q;fe approved charitable institution 认可慈善机构
N8!V% i? approved currency 核准货币；认可货币
F <K;tt approved estimates 核准预算
cI~uI ' approved estimates of expenditure 核准开支预算
z']TRjDbT approved overseas insurer 核准海外保险人
3mI(5~4A]? approved overseas trust company 核准海外信托公司
0x&-/qce6W approved pooled investment fund 核准汇集投资基金
5G!0Yy[' approved provident fund scheme 认可公积金计划
>/@wht4- j approved provision 核准拨款
Ah5`Cnv approved redeemable share 核准可赎回股份
-][~_ Hd{ approved regional stock 认可地区性证券
I!FIV^}Z( approved retirement scheme 认可退休金计划
3K2B7loD)~ approved subordinated loan 核准附属贷款
y:t@X~ arbitrage 套戥；套汇；套利
N~rA /B]T arbitrageur 套戥者；套汇者
0!<qfT
a arbitrary amount 临时款项
TR;" &'#k arrangement 措施；安排；协定
or~2r8 arrears 欠款
LhN?j5XqM arrears of pay 欠付薪酬
#|<\q* < arrears of revenue 逾期未收税款；逾期未收的帐项
{ k CCpU articles of association 组织章程；组织细则；组织章程细则
87; E#2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@d&(*9 Y ascertainment of profit 确定利润
(}Q(Ux@X "Asia Clear" “亚洲结算系统”
>KPxksFR8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g=)B+SY' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%b 8ig1 Asian Development Fund [ADF] 亚洲发展基金
7+_TdDBYs Asian dollar bond 亚洲美元债券
}q<p;4<\F Asian dollar market 亚洲美元市场
muh[wo Asian dollar rate 亚洲美元利率
= <yMB d\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~s3X&!# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L|B/ ' asked price 沽盘；喊价；索价；卖方报价
Q=YIAGK assessable income 应评税入息
* 0vq+C assessable loss 应评税亏损
O;zq(/,-l assessable profit 应评税利润
I5#KLZVg assessable value 应评税值
t zn1| assessed profit 估定利润
]ySm|&aU assessed value 经评估价值
> 2)@(f~g assessment 评税；评定；估价；评税单
9:D T+^ BB assessment number 评税编号；估价编号
3K;V3pJ]. assessment of additional tax 补加税评税
Db:^Omw o assessment of performance 业绩评估；实绩评价
kq| r6uE Assessor 评税主任
S2y_5XJ<D asset price bubbles 资产价格泡沫
tx` Z?K[ asset-backed securities 具资产保证的证券
w) C/EHF assets accretion 资产增值
@c;XwU]2t assets and liabilities 资产与负债
0m2%ucKw assets betterment statement 资产递增表；资产改进表
m*bTELb assets lending 实物放款；有抵押贷款
/ thFs4 assets of the company passing on the death 死者去世时转移的公司资产
1SAO6Wh assets pledged as security for liabilities 用作负债抵押的资产
# :B14E assets portfolio 资产投资组合
)R Ux assets price 资产价格
` nd/N# assets quality 资产质素
77 g<`}{ assets realization 资产变现
[3K& cX}B assets refinancing arrangement 资产再集资安排
pc/x&VY% assets securitization 资产证券化
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8VJ assets situated outside Hong Kong 在香港以外地方的资产
~F [V assets stripping 削减资产；拆卖资产
%C[# :>'+ assets value 资产值
RSfB9)3D assignee 承让人
+ d?p? v assignment 转让；转让书；转让契
ke2zxX2 f assignment of interest 权益转让
U/}("i![Dy assignment of letters patent and trade mark 专利证书及商标转让
V ,+&.A23 assignment of property 物业转让；物业转让书
ttP|}|O assignment right 转让权
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3 ;;6 assignor 转让人
Vs1 H)T% associate 有联系的人；有关连人士；相联者；合伙人；联系人
1k)31GEQw Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
83(-/ y associate member 附属会员
Z;ze{Vb associated body corporate 相联法人团体
v( 0I Q associated company 相联公司；联属公司
'zJBp 9a% associated corporation 相联法团
:9H`O!VF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
HNUpg Ni 公认会计师公会〔英国〕
i'cGB5-j Association of Futures Exchange Brokers 香港期货经纪协会
]EN+^i1F[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dI(1L~ association of underwriters 承保人组织
XW q`MwC9 assumption of control 接管
O*SJx. assurance 担保；保险；转易；转易书
X-4(oE assurance of interest 权益的转易
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w R at 19XX price 按一九ＸＸ年价格计算
O#_\@f #[ at a discount 按赔价计算；按贴水价格计算；打折扣
c9ye[81 at a premium 按溢价计算；按升水价格计算
ge#0Q L0K at call 通知付款；按通知
5)c B\N1u at constant market price 按固定市价计算
`w8Ejm?n at constant price 按固定价格计算
G1
K@Ir< at cost 按成本计算
a
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PIHix{YR at current price 按当时价格计算；按现时价格计算
<)$e*HrI at factor cost 按要素成本计算；按生产要素成本计算
2tw3 =) at money-of-the-day price 按付款当日价格计算
9] L4`.HM at or better 按指定或较佳价位〔买卖指令〕
o[aP+O Md at par 按面值计算；平价
9oj#5Hq at sight 见票即付
9GX'+$R] at the close 按收市盘
Ff Rv i8 at the opening 按开市盘
Od("tLIO}I attestation 见证；见证条款
Dz3~cuVb at-the-money option 平价期权
BCmK zv attorney 受权人；受托代表人
NwcRH9};i attornment 新拥有人承认书
G_Q V'zQ attributable profit 可归属利润
,Mr_F^| attributable share value 可归属股份价值
.: Zw6 Auckland Stock Exchange 奥克兰证券交易所
{1"kZL auction 拍卖
u0Bz]Ux/Q auctioneer 拍卖商
pzT,fmfk audit 审计；核数
Q<Q?#v7NX Audit Commission 审计署
0 wjL=]X1e Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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3 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
dD bH+kqO audit review 帐目审查
Wh)>E!~ 9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HGao} @' audited account 审计帐目；经审计的帐目
/[qLf:rGI audited annual account 经审计的周年帐目
(j(hr'f audited balance sheet 经审计的资产负债表
oe*fgk/o9 auditor 核数师；核数主任；审计师
*x/H auditor's certificate 核数师证明书；审计师证明书
[Mk:Zz% auditor's report 核数师报告；审计师报告
'kSm}} y Aussie bond 澳元债券
\;+TZ1i_ austerity budget 紧缩预算
W %1 /: _ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*`40B6dEr Australia All Ordinaries Index 澳洲所有普通股票指数
lMmP]{.>$ Australian Dollar [AUD] 澳元
Doe:m#aNj Australian Options Market 澳大利亚期权市场
'};mBW4z Australian Securities Commission 澳洲证券事务监察委员会
s$ kvLy< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$ 3S`A]xO Australian Stock Exchange 澳大利亚证券交易所
BZa`:ah~x Austrian Schilling [ATS] 奥地利先令
lot;d 3} authentication 认证；鉴证
F@KtRUxE authority to purchase 委托购买证；委购书
R].xT - 1 authorization 认可；核准；授权；授权书
Elt" tJ authorization by direction 指示授权
j|>^wB authorization by instruction 指令授权
-nZDFC8y$ authorization by warrant 令状授权
; *{Ls# authorization of unit trust 单位信托的认可
SAU ` u]E authorized agent 指定代理人
*Oq& g\K) authorized capital 法定资本
yBCLS55 0 authorized clerk 出市员
ezA&cZ 5 authorized dealer 认可交易商
f.c2AY~5[ authorized financial institution 认可财务机构
l15Z8hYh j authorized fund 认可基金
6H!l>@a7v authorized fund house 获授权的基金公司；认可基金公司
\D-X
_.v authorized institution 认可机构
_=9m [
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$k+XH+1CW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!ZM*) 6^ authorized insurer 获授权保险人；获认可承保人
y~z&8XrH authorized investment 特准投资项目
mM T\"bb' authorized person 获授权人
ba)hWtenH authorized representative 获授权代表
tqpSir authorized share capital 法定股本
I :8s 3; automated quotation system 自动报价系统
{*"\6 8e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N"7BV 自动交易系统〔香港期货交易所有限公司〕
(_Th4'(@Y automatic adjustment mechanism 自动调整机制
M}`T-"qf automatic adjustment system 自动调整系统
I0N~>SpZ5 Automatic Clearing House 自动票据交换所
P=a&>i automatic exchange rates accumulation system 自动化汇率累集系统
wjTW{Bg~G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[sK'jQo-[1 automatic teller machine [ATM] 自动柜员机
RSx{Gb d4X autopay 自动转帐
hbSKlb0d available assets 可用资产
Of-8n- available fiscal reserve 现存财政储备
EgRuB@lw76 available profit 可用利润
Rsx?8Y ^5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
B}@CtVWFz average 平均；平均数；海损
Lie= DD average basic salary 平均基本薪金
`,Fc271` average consumer expenditure 平均消费开支；一般消费开支
'8LHX6FXK average cost 平均成本
F5H]$AjW average cost of land production 增辟土地平均成本
Q6p75$SVq average daily turnover 平均每日成交额
R8Dn
GR average daily wage rate 平均每日工资率
0S\HO<~k average expenditure pattern 平均开支模式
8mC$p6Okd average growth rate 平均增长率
(S_1C, average net fixed assets 固定资产平均净值
t1p[!53( average of relatives 相对价格平均数
CQA^"Ll average price 平均价格
QrLXAK\5 average propensity to consume 平均消费倾向；一般消费倾向
)h,}v()qc# average propensity to save 平均储蓄倾向；一般储蓄倾向
16"L;r average rate 平均率
r@Xh8
r ; average revenue 平均收入；平均收益
;+n 25_9 average stock 平均库存；平均存货
S-79uo average yearly rent 平均年租
(\4YBaGd avoidance of double taxation 避免双重课税
\*#E4`Y avoidance of tax 避税
