A:
d,r%LjNI A share Ａ股；甲类股份
<t9#~x# 'b abatement of tax 减税；减扣免税额
c< ke)@ ABN AMRO Bank N.V. 荷兰银行
`4 Jlf! above-the-line expenditure 线上项目支出；经常预算支出
d|UK=B^x above-the-line receipt 线上项目收入；经常预算收入
Za+26#g ABSA Asia Limited 南非联合亚洲有限公司
-"u9s[L{ absolute change 绝对数值变更
;Drt4fOxX absolute expenditure 实际开支
KMsm2~P absolute guideline figure 绝对准则数字
F-MN%WD~ absolute interest 绝对权益
q $[x*!~ absolute order of discharge 绝对破产解除令
DL&\iR absolute profit margin 绝对利润幅度
9v_B$F$_T absolute value 实值；绝对值
&5Ai&<q"p absolutely vested interest 绝对既得权益
Mz}yf 5{f absorbed cost 已吸收成本；已分摊成本
JFw<Po,MEa absorption 吸收；分摊；合并
&5fM8 Opkd absorption rate 吸收率；摊配率；分摊率
q4 )8]Y2 ACB Finance Limited 亚洲商业财务有限公司
V#!ftu#c? acceptable form of reciprocity 合理的互惠条件
\ "193CW! acceptable rate 适当利率；适当汇率
%T3L-{s5 acceptance agreement 承兑协议
KF' $D:\ acceptance for honour 参加承兑
") Xy%C`J acceptor 承兑人；接受人；受票人
:G#>): acceptor for honour 参加承兑人
qq0 bIfF\4 accident insurance 意外保险
XP
Nk #" Accident Insurance Association of Hong Kong 香港意外保险公会
chE~UQ accident insurance scheme 意外保险计划
B2UQO4 [w accident year basis 意外年度基准
ZU %7m_zO accommodation 通融；贷款
b<UZD yN~ accommodation bill 通融票据；空头票据
K * Tj; accommodation party 汇票代发人
gie}k)& M account balance 帐户余额；帐户结余
X9^a:7( account book 帐簿
W(N@` ^ account collected in advance 预收款项
O9>& E;`5 account current book 往来帐簿
(;^Vdi J account of after-acquired property 事后取得的财产报告
SWujj,-[ account of defaulter 拖欠帐目
_1w?nN' account payable 应付帐款
2J;h}/!H account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q/T\Rr_d account receivable 应收帐款
Yc+0 OBH[ account receivable report 应收帐款报表
#`P4s >IL1 account statement 结单；帐单；会计财务报表
y>zPsc, account title 帐户名称；会计科目
mZ9+.lm accountant's report 会计师报告
%;0Llxf " Accountant's Report Rules 会计师报告规则
/JPy ADi accounting and auditing procedure 会计与审计程序；会计与核数程序
yw'b^D/ Accounting Arrangements 《会计安排》
Yn ZV.&4{ accounting basis 会计基础
!@E=\Sm8EV accounting by Official Receiver 破产管理署署长呈交的帐目
RH+3x7 l Accounting Circular 《会计通告》
?A7&SdJaO accounting class 会计类别
p;av6 3 i accounting date 记帐日期；会计结算日期
`PI,tmv! accounting for money 款项核算
WZ}c)r*R Accounting Officer 会计主任
"7_6iB&@< accounting period 会计报告期；会计期
yE3g0@* accounting policy 会计政策；会计方针
Yv!%Is accounting practice 会计惯例
X ^4HYm accounting principle 会计准则
M|e
Qds accounting record 会计记录
Qn> 0s accounting report 会计报告
(I~-mzu\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{4"!~W Accounting Society of China 中国会计学会
nU$;W accounting statement 会计报表
:4|W;Lkd! accounting system 会计制度；会计系统
gD0O7KO accounting transaction 会计事项；帐务交易
d)m +Hc. accounting treatment 会计处理
2T!pFcc accounting year 会计年度
; 2K_u accretion 增值；添加
09y%FzV accrual 应计项目；应累算数目
Y >z~0$ accrual basis 应计制；权责发生制
omQa N# !, accrual basis accounting 应计制会计；权责发生制会计
_SM5x,Zd accrue 应累算；应计
[4'C4Zl accrued benefit 应累算利益
(i4=}Kn2 accrued charges 应计费用
.XR`iX Y accrued cumulative preference share dividend 应累算的累积优先股股息
&VtTUy } accrued expenses 应累算费用
dXgj accrued interest payable 应付利息；应计未付利息
z k8 s?$ accrued interest receivable 应收利息；应计未收利息
1euL+zeh accrued right 累算权益
:JW!$?s8H accruing profit 应累算的利润
qQC<oR
accumulated fiscal reserve 累积财政储备
E, ,) ?^g accumulated profit 累积利润；滚存溢利
tW;?4}J R
accumulated reserve 累积储备
\"BoTi'2! accumulation of surplus income 累积收益盈余
Vrl)[st!;I acquired assets 既得资产
;pu68N(B acquisition 收购；购置；取得
rnWU[U8% acquisition cost 购置成本
=E@wi? acquisition expenses 购置费用
t_1a.Jv acquisition of 100% interest 收购全部股权
k@nx+fO}P acquisition of control 取得控制权
(6i)m
c( acquisition of fixed assets 购置固定资产
~`M>&E@Y_/ acquisition of shell “买壳”
(h>Jz acquisition price 收购价
37'@,*m ` act of God 天灾
.RocENO0 acting partner 执事合伙人
N8.K[ m active market 买卖活跃的市场；交投畅旺的市场；旺市
dOPA0Ja active partner 积极参与的合伙人
iQsv^K!\ active trading 交投活跃
W,~s0a ! actual circulation 实际流通
'3S S%W actual cost 实际成本
w8E6)wF=7 actual expenditure 实际开支；实际支出
hXr`S4aJ actual income 实际入息；实际收入；实际收益
e6n1/TtqM actual market 现货市场
~_v?M%5i actual price 现货价；实际价格
(.Tkv Uj` actual profit 实际利润
-#srn1A> actual quotation 实盘；实际价位；实际报价
[V'3/#Z actual year basis 按实际年度计算
b6%T[B B actuals 实货
iR
j/Tm*T' actuarial investigation 精算调查
z^=.05jB actuarial principle 精算原则
Zj;2> actuarial report 精算师报告
.])ubK_9 Actuarial Society of Hong Kong 香港精算学会
B EM_y:# actuarial valuation 精算师估值
OMG.64DX . actuary 精算师
p-n_
">7 ad referendum agreement 暂定协议；有待覆核的协定
.-[uQtyWW ad valorem duty 从价税；按值征税
D )z'FOaI ad valorem duty system 从价税制
q]Gym 7o ad valorem fee 从价费
o"D` _ER ad valorem tariff 从价关税
DArEIt6Q additional allowance 额外免税额
Qo+_:N additional amount for unexpired risk 未过期风险的额外款额
)%p.v P'p additional assessable profit 补加应评税利润
o _ additional assessment 补加评税
Rfh#JO@%[ additional commitment 额外承担
(pXZ$R: additional commitment vote 额外承担拨款
Isv@V . additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cQDn_Sjhi additional dependent parent allowance 供养父母额外免税额
rq'Cj<=Zj additional provision 额外拨款
xi= Z<G additional stamp duty 附加印花税
H b5^+.xur additional tax 补加税罚款；补加税款
v{4K$o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3c] oU1GfF adjudged bankrupt 被裁定破产
.zr2!}lB adjudicated bankrupt 裁定破产人
\w RbhN adjudication fee 裁定费；评定印花税额手续费；评估契据费
CU)'x
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7,rz1s73 adjudication of insolvency 裁定无力偿还债务
Th,15H
DA adjusted actual 经调整的实数；调整后的实数
q:Gi
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q%8%J'Fro adjusted figure 经调整的数字；调整后的数额
vH_QSx;C# adjusted liabilities 经调整的负债；调整后的负债
nW2 fB8yq adjusted loss 经调整的亏损；调整后的亏损
[B3qZ" 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
$7~ k#_#PC adjusted profit 经调整的利润；调整后的利润
D*3\4=6x adjusted surplus 经调整的盈余额；调整后的盈余额
*44^M{ti< adjusted value 经调整的价值；调整后的价值
l]R O' adjustment 调整；修订；理算〔保险〕
01Bs7@"+ adjustment centre 调剂中心
'J~{8w,. adjustment lag 调整过程的时间差距；调整时差
m =i8o ` adjustment mechanism 调整机制
X 8l[B{| adjustment of loss 亏损调整
{IEc{y7?gO adjustment process 调整过程；调整程序
s6SG%Vd adjustment range 调整幅度
gaBt;@?:Q administered exchange rate 受管制汇率
-;=0dfC( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
tWL3F?wd administration expenses 行政费用
\/,54c2 administration fee 手续费；行政费
yQb^]|XG administration in bankruptcy 破产管理
v3
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H@0i}!U64 administrator 管理人；遗产管理人
y
BF3Lms administrator of the estate 遗产管理人
s,>_kxuX admission of debt 债项承认书
]~~PD?jh admission of proof 接纳债权证明
F C<aX[~&3 advance 放贷款项；垫付款项；预支款项；预付款项
;taTdzR_ advance account 暂支帐目；预付款帐户
xe} d& advance compensation 预付补偿金
5Z{i't0CQ advance from shareholder 股东垫款
~PYMtg=i advance pending reimbursement 预支以待日后付还
VS0
&[bl advanced economy 先进经济体系
s.z(1MB] advancement 预付；预付财产
NT?Gl( advances warrant 垫款令
1~\YJEsb}d advancing 贷出
Up?w >ly adverse balance 逆差
yVd}1bX adverse exchange 逆汇
27q 9zi!Q advertisement addressed to shareholders 在报章刊登的致股东通告
R}lS@w1 advice for collection 托收通知书
e"HA.t[A
advice of drawing 提款通知书；汇票通知书
3'WJx=0? advice of payment 付款通知
l; ^Id#N Advisory Committee [Securities and Futures Commission]
BL1$ ~0 谘询委员会〔证券及期货事务监察委员会〕
EhDKh\OY5 Advisory Committee on Diversification 经济多元化谘询委员会
/bm$G"%d affidavit 誓章；遗产申报誓章
!4zSE,1 affidavit of no receipt 述明无收款的誓章
Dz$GP A affiliate 联号；联营公司；附属公司
V+My]9ki affiliated company 附属公司；联号；联营公司
urmx})= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M.|O+K z affordability 负担能力
Z
4,nl African Development Bank [AfDB] 非洲开发银行
@q0\oG4L after-acquired property 事后取得的财产
p^PAbCP'|3 after-hours dealing 市后交易
lA}(63j+b after-tax profit 税后盈利；税后利润；税后溢利
0NlC|5ma) agency agreement 代理协议
LAqmM3{fA agency expenses 代理机构的开支
M3-
bFIt agency fee 代理费
SYkLia( Ty Agency Law 《代理法》
*'D(
j#& agent 代理人；承销人
"w}}q>P+sA agent of company 公司代理人
?;NC (Z, agent's fee 代理人费；经纪费
W@<(WI3 aggregate 总计；总数；总体数字
e<wA[" ^ aggregate amount 总款额；总额
C-Y~T;53 aggregate assets and liabilities 总体资产与负债
@H%)!f]zWt aggregate at constant price 按固定价格计算的总体数字
V<&x+?>S aggregate demand 总需求
x { Z_r D aggregate gross position 总持仓量
A.nU8 aggregate limit 总限额
> */\Pg6^ aggregate of salaries tax 合计薪俸税
S8-3Nv' aggregate performance 总体表现；总体业绩
&&Ruy(&]I aggregate supply 总体供应
.}'49=c aggregate surplus 总盈余
t"[ xx_i aggregate total 整体总额
t){})nZ/4 aggregate value 总值；合计价值
dq d :V$o aggregated basis 合计基准
m$b5Vqq aggregated net chargeable income 合计应课税入息实额
8Mx+tA aggregation 合并计算；合计；总和
/[
_aw&W}Z aggregation of incomes of husband and wife 夫妇入息合并计算
_XLGXJ[B aggregation of property 财产的总和
YC(7k7 agio 差价；贴水
pW{Q%"W 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》
O |45r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?U+^ctwv7 《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》
{C+blzh6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Wtl/xA_ 《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》
D c5tRO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>T Z 'V, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
iveJh2!#< agreement for a settlement 授产协议
(C{l4 agreement for assignment 转让协议
xz!b@5DR'% agreement for sale 售卖协议；买卖协议
2% ],0,o agreement for sale and purchase 买卖协议
+XL^dzN[|$ agreement for the payment of interest 支付利息协议
p5RnFe l agreement for the repayment of money 还款协议
*4]u?R agreement of reinsurance 再保险协议
z$#q'+$ Agricultural Bank of China 中国农业银行
5q<cZ)v#& air passenger departure tax 飞机乘客离境税
NX wthc3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\YXzq<7 airport tax 机场税
Y~ku ?/"6T alcohol duty 酒精税
7 'T3W c alienation 让与；让渡；转让
(i ..7B: alimony 生活费；赡养费
ylFoYROO All Ordinaries Index [AOI] 所有普通股指数
}STTDq4 all risks 全险；综合险
> 4n\ All Sales Record for Stock Market 《股票市场成交报告》
9i9'Rd`g Allied Capital Resources Limited 新联财务有限公司
S*"uXTS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-"Mq<XO&51 allocation letter 拨款信件
].AAHu5 allocation of fund 分配款项；预留款项
<Wd#HKIG>l allocation of profit 利润分配；溢利分配
h2k"iO } allocation warrant 拨款令
>* Ag0.Az allotment 分配；配股
]iI2 allotment notice 股份配售通知；配股通知
f\p#3I wwH allotment of shares 股份分配
S10"yhn(-t allowable 可获宽免；免税的
:%&|5Ytb allowable business loss 可扣除的营业亏损
)P13AfK allowable expenses 可扣税的支出
TH [xSg allowance 免税额；津贴；备抵；准备金
A W{"9f4 allowance for debts 债项的免税额
.wH`9aq;5@ allowance for depreciation by wear and tear 耗损折旧免税额
<'y}y} % allowance for funeral expenses 殡殓费的免税额
G_ -8*. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xh6Y v%\@ allowance for repairs and outgoings 修葺及支出方面的免税额
>z #^JR\6 allowance to debtor 给债务人的津贴
HB|R1<t;HB alteration of capital 资本更改
7~zd
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alternate trustee 候补受托人
|B{@noGX amalgamation 合并
f Bj-R~;0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
MUQj7.rNa ambit of charges 征税范围；收费范围
+ *xi&|% amended valuation 经修订的估值
X RQz~Py American Commodities Exchange 美国商品交易所
zf4\V F American Express Bank Limited 美国运通银行
%XC 3V7 American Stock Exchange 美国证券交易所
5>Kk>[|. amortization 摊销
}Qu kn amount due from banks 存放银行同业的款项
&':Ecmo~` amount due from banks abroad 存放海外银行同业的款项
U ;%cp amount due from holding companies 控股公司欠款
F<V.OFt amount due from local banks 存放本港银行同业的款项
2gasH11M amount due to banks 银行同业的存款
5&C:&=Y amount due to banks abroad 海外银行同业的存款
m%ec=%L9 amount due to holding companies 控股公司存款
!B*l'OJw amount due to local banks 本港银行同业的存款
5^5hh m4 amount due to outport banks 外埠银行同业的存款
I4"(4u@P amount for note issue 发行纸币的款额
`1`Qu! amount of bond 担保契据的款额
969Y[XQ amount of consideration 代价款额
{P {h|+ ; amount of contribution 供款数额
7g7[a/Bts amount of indebtedness 负债款额
GQH15_ amount of principal of the loan 贷款本金额
.&i_~?1 [N amount of rates chargeable 应征差饷数额
ln1!%B; amount of share capital 股本额
v\Y8+dD amount of sums assured 承保款额
zJ*(G_H amount of variation 变动幅度
73p7]Uo amount of vote 拨款数额
4{lrtNd~K amount payable 应付款额
#3knKBH amount receivable 应收款额
A8X3|<n= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\\ZCi`O analysis 分析
]N;\AXZ 7 ancillary risk 附属风险
?/}N annual account 周年帐目；周年帐目报表；年度决算；年结
I7
= 4%)A annual accounting date 年结日期
wgUgNwd1 annual allowance 每年免税额；年积金；年度津贴；年津
po!bRk[4 annual balance 年度余额
Zmc" annual disposable income 每年可动用收入
3\ { ?L annual estimates 周年预算
O=5q<7PM. annual fee 年费
;#?G2AAv annual general meeting 周年大会
hiKyU! )Hv annual growth rate 年增率；每年增长率
207FD annual long-term supplement 长期个案每年补助金
fZiwuq !_ annual pensionable emolument 可供计算退休金的年薪
wnU-5r&!] annual report 年报
at+Nd K Annual Report on the Consumer Price Index 《消费物价指数年报》
J JHO E{% annual return 周年报表；周年申报表；每年报税表格
^W kqRs Annual Return Rules 《周年报表规则》
-A,UqEt annual review of consumer prices 每年消费物价回顾
u[ E0jI annual roll-forward basis 逐年延展方式
/ # d^ annual salary 年薪
9$#@Oe8* annual statement 年度报表；年度决算表
]++, 7Z\AU 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
,m Nd# annuitant 年金受益人
d{Cg3v`Rd annuity 年金
9|WV28PK: annuity contract 年金合约
][dst@?8Oz annuity on human life 人寿年金
6DG%pF, antecedent debt 先前的债项
cTBUj ante-dated cheque 倒填日期支票
tR\cS ) anticipated expenditure 预期开支
ZmDM=qN anticipated net profit 预期纯利
7?;ZE: anticipated revenue 预期收入
.lAP lJOO anti-inflation measure 反通货膨胀措施
H0f]Swh0a anti-inflationary stance 反通货膨胀立场
tM|/OJ7 apparent deficit 表面赤字
t)5.m } apparent financial solvency 表面偿债能力
if?X^j 0 apparent partner 表面合伙人
S6<#] 6 Z application for personal assessment 个人入息课税申请书
T/PmT:Qg ` application of fund 资金应用
~W={"n?= application to release as liquidator and to destruct the books of accounts and documents
^O =G%de 申请免除清盘人职务及毁灭帐簿与文件
cs _ appointed actuary 委任精算师
M6 8foeeN appointed auditor 委任核数师；委任审计师
L0I |V[ appointed trustee 委任的受托人
u\M xQIo'u appointer 委任人
'r(g5H1}gi apportioned pro rata 按比例分摊
Pd& Npp3 apportionment 分配；分摊
R^=v&c{@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ay| |yn: apportionment formula 分摊方程式
W8Wjq
DQ apportionment of estate duty 遗产税的分摊
*>`6{0, 9 appraisal 估价；评估
Y@< j vH1 appreciable growth 可观增长
=}@1Z~
appreciable impact 显着影响
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J|Z appreciable increase 可观增长
Vugb ;5Vl appreciation 增值；升值
V rd16s
appreciation against other currencies 相对其他货币升值
uix/O*^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kma>'P`G appreciation tax 增值税
-/0aGqY appropriation 拨款；拨用；拨付
fP6 . appropriation account 拨款帐目
OSLZ7B^ Appropriation Bill 拨款法案
^fyue~9u appropriation-in-aid system 补助拨款办法
34[TM3L]. approved assets 核准资产
o2hk!#5[4 approved basket stock 认可一篮子证券
Ycx}FYTY approved budget 核准预算
xt IF)M approved charitable donation 认可慈善捐款
+V9xK hR;x approved charitable institution 认可慈善机构
s? Xgo&rS_ approved currency 核准货币；认可货币
`iN\@)E approved estimates 核准预算
kj.9\ approved estimates of expenditure 核准开支预算
x]`@%8Sm approved overseas insurer 核准海外保险人
9:GP~oI j approved overseas trust company 核准海外信托公司
wr=K AsH< approved pooled investment fund 核准汇集投资基金
hF5T9^8 approved provident fund scheme 认可公积金计划
{~j/sto-: approved provision 核准拨款
*
hS 6F approved redeemable share 核准可赎回股份
+ A^|aQ approved regional stock 认可地区性证券
r b\t0tg approved retirement scheme 认可退休金计划
Lz p}<B approved subordinated loan 核准附属贷款
tZVs0eVF< arbitrage 套戥；套汇；套利
,c0LRO arbitrageur 套戥者；套汇者
1Sza%D;3 arbitrary amount 临时款项
\x\N?$`ANc arrangement 措施；安排；协定
>T\@j\X4 arrears 欠款
IbJl/N %o arrears of pay 欠付薪酬
s$(%?,yf2 arrears of revenue 逾期未收税款；逾期未收的帐项
lhnGk'@d articles of association 组织章程；组织细则；组织章程细则
bBXLW}W Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{ o5^nd ascertainment of profit 确定利润
~ iQBgd@D^ "Asia Clear" “亚洲结算系统”
}@ ktAt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1|!)*!hu Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
= &?&}pVF Asian Development Fund [ADF] 亚洲发展基金
.pdcwd9 Asian dollar bond 亚洲美元债券
#$W0%7 Asian dollar market 亚洲美元市场
l
9g Asian dollar rate 亚洲美元利率
'RF`XX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?8?vBkz~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c0rU&+:Ry asked price 沽盘；喊价；索价；卖方报价
~:U`^wtQ assessable income 应评税入息
-Ah&|!/ assessable loss 应评税亏损
2eeFa Fif assessable profit 应评税利润
r}^1dO assessable value 应评税值
2<p@G#( assessed profit 估定利润
:dRC$?f4 assessed value 经评估价值
S:`Gi>D assessment 评税；评定；估价；评税单
oWLP|c~ Ap assessment number 评税编号；估价编号
#gT"G18/! assessment of additional tax 补加税评税
)bL(\~0g~ assessment of performance 业绩评估；实绩评价
+v5f-CBu Assessor 评税主任
=54D#,[B asset price bubbles 资产价格泡沫
hCF_pt+ asset-backed securities 具资产保证的证券
x|Pz24yP9 assets accretion 资产增值
IemhHf ^l assets and liabilities 资产与负债
4q7H assets betterment statement 资产递增表；资产改进表
4|I;z assets lending 实物放款；有抵押贷款
.|g@#XIwe# assets of the company passing on the death 死者去世时转移的公司资产
Mt`LOdiC_ assets pledged as security for liabilities 用作负债抵押的资产
eN
</H.bm] assets portfolio 资产投资组合
nvLdgu4P> assets price 资产价格
<pa-C2Ky assets quality 资产质素
IA M a assets realization 资产变现
2Q ]W assets refinancing arrangement 资产再集资安排
`$FX%p assets securitization 资产证券化
eFS$;3FP1 assets situated outside Hong Kong 在香港以外地方的资产
@M-Q| assets stripping 削减资产；拆卖资产
K0C"s 'q assets value 资产值
k}E_1_S( assignee 承让人
SFtcO assignment 转让；转让书；转让契
(G} }h assignment of interest 权益转让
gg^iYTpt assignment of letters patent and trade mark 专利证书及商标转让
.E+O,@?< assignment of property 物业转让；物业转让书
R[m{"2|,Lc assignment right 转让权
m-tn|m!J assignor 转让人
btnD+O66< associate 有联系的人；有关连人士；相联者；合伙人；联系人
sq(5k+y*J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r r\u)D#) associate member 附属会员
$M0l
(htR associated body corporate 相联法人团体
y4|<+9<7 associated company 相联公司；联属公司
"q=ss:( associated corporation 相联法团
?SO!INJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zh=0zJ 公认会计师公会〔英国〕
@6+_0^ Association of Futures Exchange Brokers 香港期货经纪协会
dqQJC qc! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8d8jU PFQ association of underwriters 承保人组织
_=`DzudE assumption of control 接管
a'Odw2Q_ assurance 担保；保险；转易；转易书
: OjmaP assurance of interest 权益的转易
NvTK7? v at 19XX price 按一九ＸＸ年价格计算
8rlf 9m at a discount 按赔价计算；按贴水价格计算；打折扣
lc~c=17 at a premium 按溢价计算；按升水价格计算
Ja 5od at call 通知付款；按通知
%O#zE-H" at constant market price 按固定市价计算
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'*] at constant price 按固定价格计算
8EdaqF at cost 按成本计算
[bX ^_ Y at current market price 按当时市价计算；按现时市价计算
8mRZ(B>% X at current price 按当时价格计算；按现时价格计算
oH v.EO at factor cost 按要素成本计算；按生产要素成本计算
:eD-'#@$u at money-of-the-day price 按付款当日价格计算
/4+Q;
P at or better 按指定或较佳价位〔买卖指令〕
na9YlJ\ at par 按面值计算；平价
\<xo`2b at sight 见票即付
qa@;S,lp at the close 按收市盘
SDS P4W5 at the opening 按开市盘
tq~f9Ev C attestation 见证；见证条款
GhcH"D%- at-the-money option 平价期权
PZ'|) attorney 受权人；受托代表人
TJW8l[M attornment 新拥有人承认书
* HHL a attributable profit 可归属利润
p p1Kor attributable share value 可归属股份价值
3kUb cm Auckland Stock Exchange 奥克兰证券交易所
'WmjQ sf auction 拍卖
NKB["+S< auctioneer 拍卖商
l qh:c audit 审计；核数
\}kR'l Audit Commission 审计署
gpzFY"MS= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.mqMz V 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〕
NX(+%EBcA audit review 帐目审查
%x@bP6d[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>Je$WE3 audited account 审计帐目；经审计的帐目
)G , S7A audited annual account 经审计的周年帐目
kCz2uG)l audited balance sheet 经审计的资产负债表
;=^J _2ls auditor 核数师；核数主任；审计师
83_mR*tGNp auditor's certificate 核数师证明书；审计师证明书
\8\T TkVSq auditor's report 核数师报告；审计师报告
<Z_\2
YW A Aussie bond 澳元债券
;@gI*i
N" austerity budget 紧缩预算
cL.>e=x$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v^Fu/Y Australia All Ordinaries Index 澳洲所有普通股票指数
62.Cq! ~ Australian Dollar [AUD] 澳元
L8'4d'N+ > Australian Options Market 澳大利亚期权市场
"%dENK Australian Securities Commission 澳洲证券事务监察委员会
@gf <%> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
bf1$:09 Australian Stock Exchange 澳大利亚证券交易所
0LzS #J+ Austrian Schilling [ATS] 奥地利先令
$RF.LVc authentication 认证；鉴证
^qBm%R( authority to purchase 委托购买证；委购书
@cxM#N8e authorization 认可；核准；授权；授权书
O0BDUpH authorization by direction 指示授权
-Q
Mwtr#q} authorization by instruction 指令授权
G)b:UJa" authorization by warrant 令状授权
+8 \?7,FY authorization of unit trust 单位信托的认可
EW4a@ authorized agent 指定代理人
IUh9skW5 authorized capital 法定资本
^2%)Nq;O authorized clerk 出市员
};"_Ku4#- authorized dealer 认可交易商
{|<r7K1< authorized financial institution 认可财务机构
7.2!g}E authorized fund 认可基金
Zs3xoIW7Ai authorized fund house 获授权的基金公司；认可基金公司
;QCGl$8A authorized institution 认可机构
=u0a/2u| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
z52F-< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(;9fkqm%m authorized insurer 获授权保险人；获认可承保人
K%t&a RjS authorized investment 特准投资项目
+"WNG authorized person 获授权人
A(BjU:D(Oj authorized representative 获授权代表
?aBAmyxm authorized share capital 法定股本
/FW$)w2{ j automated quotation system 自动报价系统
2Q%M2U a Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pBBKfv 自动交易系统〔香港期货交易所有限公司〕
;Z "Iv automatic adjustment mechanism 自动调整机制
iGj,B =35 automatic adjustment system 自动调整系统
rAW7Zp~KK Automatic Clearing House 自动票据交换所
;H71A[M
T automatic exchange rates accumulation system 自动化汇率累集系统
|FlB# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
L.K|]]u automatic teller machine [ATM] 自动柜员机
a5pM~.] autopay 自动转帐
Pjvb}q= available assets 可用资产
eL)m( available fiscal reserve 现存财政储备
iny/K/5bf available profit 可用利润
%zEy .7Ux Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%'=TYvB 2 average 平均；平均数；海损
U Lq`!1{
average basic salary 平均基本薪金
QJR},nZ3 average consumer expenditure 平均消费开支；一般消费开支
O)&ME average cost 平均成本
.9g :- hv average cost of land production 增辟土地平均成本
tx+P@9M_Aq average daily turnover 平均每日成交额
S}0-2T[ average daily wage rate 平均每日工资率
&A/b9GW^- average expenditure pattern 平均开支模式
g3%x"SlIU average growth rate 平均增长率
LSXsq} average net fixed assets 固定资产平均净值
5OO XCtIKf average of relatives 相对价格平均数
,?%Y*?v average price 平均价格
Vz!{nL0Q( average propensity to consume 平均消费倾向；一般消费倾向
1{cF/ :o average propensity to save 平均储蓄倾向；一般储蓄倾向
ev /)#i#s{ average rate 平均率
Dq!YB[Z$: average revenue 平均收入；平均收益
UN; U+ 5,t average stock 平均库存；平均存货
*?Wr^T average yearly rent 平均年租
+mKII>{ avoidance of double taxation 避免双重课税
;r]!
qv : avoidance of tax 避税
