A:
oAN,_1v) A share Ａ股；甲类股份
>N!
Xey abatement of tax 减税；减扣免税额
gF9GU5T: ABN AMRO Bank N.V. 荷兰银行
[%LGiCU ] above-the-line expenditure 线上项目支出；经常预算支出
aC9iNm8w above-the-line receipt 线上项目收入；经常预算收入
)ty>{ t ABSA Asia Limited 南非联合亚洲有限公司
&/' O?HWl absolute change 绝对数值变更
dh{py absolute expenditure 实际开支
BuM #& ]s absolute guideline figure 绝对准则数字
a>#$&&oQ0 absolute interest 绝对权益
kQ\l7 xd absolute order of discharge 绝对破产解除令
2 P Pb absolute profit margin 绝对利润幅度
H]V(qq{ absolute value 实值；绝对值
e"EGq n&! absolutely vested interest 绝对既得权益
dXn$XGF%R absorbed cost 已吸收成本；已分摊成本
1F0];{a absorption 吸收；分摊；合并
b't6ekkN absorption rate 吸收率；摊配率；分摊率
Vx[ Q=raS ACB Finance Limited 亚洲商业财务有限公司
A Ef@o +A acceptable form of reciprocity 合理的互惠条件
Xq"9TYf$ acceptable rate 适当利率；适当汇率
- =:tlH
n acceptance agreement 承兑协议
RigS1A\2l acceptance for honour 参加承兑
[4;_8-[Nv acceptor 承兑人；接受人；受票人
es69P) acceptor for honour 参加承兑人
OI/]Y7D[Oq accident insurance 意外保险
WzdlrkD Accident Insurance Association of Hong Kong 香港意外保险公会
9-A@2&J1 accident insurance scheme 意外保险计划
}7%ol&<@ accident year basis 意外年度基准
o2YHT
\P
n accommodation 通融；贷款
ga1b%5]v. accommodation bill 通融票据；空头票据
v7+|G '8M` accommodation party 汇票代发人
^LSD_R^N account balance 帐户余额；帐户结余
02^ \np account book 帐簿
Pa; *%7 account collected in advance 预收款项
kd
p*6ynD account current book 往来帐簿
"$"<AKCwS account of after-acquired property 事后取得的财产报告
Z>NA 9: account of defaulter 拖欠帐目
Mns=X)/hc account payable 应付帐款
Br$/hn= account payee only [A/C payee only] 只可转帐；存入收款人帐户
oqK:
5| account receivable 应收帐款
&$qIJvMiK account receivable report 应收帐款报表
"1P2`Ep; account statement 结单；帐单；会计财务报表
HW6Cz>WxOW account title 帐户名称；会计科目
N0
t26| A accountant's report 会计师报告
4g.S!-H@R Accountant's Report Rules 会计师报告规则
m|Z[8Tup accounting and auditing procedure 会计与审计程序；会计与核数程序
ri9n.-xs Accounting Arrangements 《会计安排》
el^<M, 7! accounting basis 会计基础
,=%c
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ws]d ,] Accounting Circular 《会计通告》
w6 B`_Z'f accounting class 会计类别
?GZ ?HK| accounting date 记帐日期；会计结算日期
7w0=i Z>K accounting for money 款项核算
$i
`@0+: Accounting Officer 会计主任
.R^]< b:` accounting period 会计报告期；会计期
yg4ILL accounting policy 会计政策；会计方针
.e:+Ek+ accounting practice 会计惯例
6& 9q6IIy accounting principle 会计准则
?H!X
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=4x -x nA accounting report 会计报告
OB P iLCq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{\= NZ\ Accounting Society of China 中国会计学会
wi:d!,P`e accounting statement 会计报表
/z(s1G. accounting system 会计制度；会计系统
pq5bK0N Q accounting transaction 会计事项；帐务交易
Cmj `WSSa accounting treatment 会计处理
Xb*>7U/'T accounting year 会计年度
fli7Ow?M~ accretion 增值；添加
gm&O-N"= U accrual 应计项目；应累算数目
(b1 rd accrual basis 应计制；权责发生制
&-Z#+>=H( accrual basis accounting 应计制会计；权责发生制会计
;77q~_g$ accrue 应累算；应计
C_hIPMU= accrued benefit 应累算利益
CwfGp[|}e accrued charges 应计费用
'seuO!5 accrued cumulative preference share dividend 应累算的累积优先股股息
E!>l@
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'8Lc}-M4 accrued interest payable 应付利息；应计未付利息
]jJ4 \O` accrued interest receivable 应收利息；应计未收利息
O`(it %Ho! accrued right 累算权益
o Bp.|8- accruing profit 应累算的利润
>z8y L+ accumulated fiscal reserve 累积财政储备
;
>>/}Jw\ accumulated profit 累积利润；滚存溢利
C)s*1@af accumulated reserve 累积储备
KTu&R6| accumulation of surplus income 累积收益盈余
v]KI=!Gs acquired assets 既得资产
QmB,~x{j> acquisition 收购；购置；取得
~f%AbDye acquisition cost 购置成本
%^8>= acquisition expenses 购置费用
`r8bBzr@% acquisition of 100% interest 收购全部股权
5 'O.l$)y acquisition of control 取得控制权
\A3yM{G~+ acquisition of fixed assets 购置固定资产
r;aP`MVO< acquisition of shell “买壳”
'Xzi$}E D acquisition price 收购价
_N`pwxpsb act of God 天灾
[ w1" acting partner 执事合伙人
rO {"jJ
active market 买卖活跃的市场；交投畅旺的市场；旺市
5B=Wnau active partner 积极参与的合伙人
lf9_!`DGV active trading 交投活跃
cY Ee`?* actual circulation 实际流通
UwxrYouv~@ actual cost 实际成本
/%GMbO_ actual expenditure 实际开支；实际支出
_A/ ]m4 actual income 实际入息；实际收入；实际收益
0CO6-&F9n actual market 现货市场
0H{0aQQ actual price 现货价；实际价格
=8fZG
t actual profit 实际利润
*:A )j?( actual quotation 实盘；实际价位；实际报价
l+V5dZ8W actual year basis 按实际年度计算
xR;-qSl7Ms actuals 实货
Kq0 hT4w actuarial investigation 精算调查
rJm%qSZz actuarial principle 精算原则
QcQ|,lA.HI actuarial report 精算师报告
6Gs,-Kb: Actuarial Society of Hong Kong 香港精算学会
( Dl68]FX actuarial valuation 精算师估值
VI`x
fmVOQ actuary 精算师
[%8+Fa~ Wa ad referendum agreement 暂定协议；有待覆核的协定
Z b# ad valorem duty 从价税；按值征税
] H[FZY ad valorem duty system 从价税制
;3_Q7;y ad valorem fee 从价费
tgYIM`f ad valorem tariff 从价关税
uL4 @e additional allowance 额外免税额
=kLg)a | additional amount for unexpired risk 未过期风险的额外款额
X|wXTecg*| additional assessable profit 补加应评税利润
=;$&:Zjy/% additional assessment 补加评税
3^us;aOr additional commitment 额外承担
hK$-R 1O additional commitment vote 额外承担拨款
;SVF" Uo additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{w^flizY additional dependent parent allowance 供养父母额外免税额
u;:N 4d=f' additional provision 额外拨款
. yu additional stamp duty 附加印花税
d*,|?Ar*b additional tax 补加税罚款；补加税款
"v3u$-xN1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s}9aZ adjudged bankrupt 被裁定破产
}%R6Su]y adjudicated bankrupt 裁定破产人
Rb~Kyy$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
*qBMt[a adjudication of bankruptcy 裁定破产；宣告破产
9AL\6 @<a* adjudication of insolvency 裁定无力偿还债务
M=N`&m \ adjusted actual 经调整的实数；调整后的实数
;|/7o@$ n adjusted current assets 经调整的流动资产；调整后的流动资产
nw5#/5xw adjusted figure 经调整的数字；调整后的数额
a4: PufS adjusted liabilities 经调整的负债；调整后的负债
$ 9 DZ5" adjusted loss 经调整的亏损；调整后的亏损
>k \*NW 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
Qw5M\
adjusted profit 经调整的利润；调整后的利润
~0 FqY &4 adjusted surplus 经调整的盈余额；调整后的盈余额
); |~4# adjusted value 经调整的价值；调整后的价值
KQ9:lJKr adjustment 调整；修订；理算〔保险〕
;. :UfW adjustment centre 调剂中心
6 OTxtk adjustment lag 调整过程的时间差距；调整时差
%r!# adjustment mechanism 调整机制
IW BVfN->} adjustment of loss 亏损调整
3iEcLhe"4 adjustment process 调整过程；调整程序
*,- YWx4 adjustment range 调整幅度
Iwn@%?7
administered exchange rate 受管制汇率
_mkI;<d]$T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Mm[%v
t40 administration expenses 行政费用
5^d%+*l;q administration fee 手续费；行政费
@g= A\2 administration in bankruptcy 破产管理
#uXOyiE administration order 遗产管理令
z!L0j + administrator 管理人；遗产管理人
#i ]@"R administrator of the estate 遗产管理人
q2<J`G(tZ admission of debt 债项承认书
W>Rv admission of proof 接纳债权证明
*r% mqAx( advance 放贷款项；垫付款项；预支款项；预付款项
wRiP 5U, advance account 暂支帐目；预付款帐户
G#*!)#M < advance compensation 预付补偿金
OVh/t# On advance from shareholder 股东垫款
8DI|+`OgW advance pending reimbursement 预支以待日后付还
'
R@<4Ib| advanced economy 先进经济体系
|(H|2]b4 = advancement 预付；预付财产
h1gb&?w5P advances warrant 垫款令
^#Y6
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jh?7+(Cw adverse balance 逆差
aw4+1.xy adverse exchange 逆汇
T 8(wzs advertisement addressed to shareholders 在报章刊登的致股东通告
^+wzm2i advice for collection 托收通知书
y;>I'e advice of drawing 提款通知书；汇票通知书
!fV6KkV advice of payment 付款通知
^ /BE=$E\ Advisory Committee [Securities and Futures Commission]
[:=[QlvV 谘询委员会〔证券及期货事务监察委员会〕
0l6djN Advisory Committee on Diversification 经济多元化谘询委员会
z0UO<Y?9 affidavit 誓章；遗产申报誓章
vp|=q;Q%r affidavit of no receipt 述明无收款的誓章
c]n03o affiliate 联号；联营公司；附属公司
(hV"z ; rI affiliated company 附属公司；联号；联营公司
%i
" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2Ee1mbZVw8 affordability 负担能力
@/u`7FO$& African Development Bank [AfDB] 非洲开发银行
+UsR after-acquired property 事后取得的财产
,TtDCcjd%f after-hours dealing 市后交易
w +Z};C after-tax profit 税后盈利；税后利润；税后溢利
:y
%~9= agency agreement 代理协议
^MW%&&,BL agency expenses 代理机构的开支
m pivg agency fee 代理费
& zd7t6 Agency Law 《代理法》
Ww@;9US 3 agent 代理人；承销人
/t^ lI%& agent of company 公司代理人
}: 8>>lQ agent's fee 代理人费；经纪费
Q(IS= aggregate 总计；总数；总体数字
D6 oby*_w aggregate amount 总款额；总额
_Kj. aggregate assets and liabilities 总体资产与负债
c>!J@[, aggregate at constant price 按固定价格计算的总体数字
V<pqc&f . aggregate demand 总需求
-Mvw'#(0 aggregate gross position 总持仓量
vWovR` aggregate limit 总限额
htRZ}e aggregate of salaries tax 合计薪俸税
Pb;`'<*U aggregate performance 总体表现；总体业绩
F)5Aq H/p aggregate supply 总体供应
79x9<,a) aggregate surplus 总盈余
7x]nY. \ aggregate total 整体总额
{4 d$]o0V aggregate value 总值；合计价值
%Eh%mMb^ aggregated basis 合计基准
u_"h/)C'H aggregated net chargeable income 合计应课税入息实额
1c"m$)a4 aggregation 合并计算；合计；总和
4w6K|v <X aggregation of incomes of husband and wife 夫妇入息合并计算
Y
fA\#N0;3 aggregation of property 财产的总和
X&~Eo agio 差价；贴水
p4EItRZS Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
M\6 `2q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gc~h!%'.I 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
uPXqTkod Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&s;^q 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
-c?wEqa~2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+"cyO C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}_22 wjm~ agreement for a settlement 授产协议
z\Y^x 9 agreement for assignment 转让协议
F.5b| &@ agreement for sale 售卖协议；买卖协议
hNo>)$v!s agreement for sale and purchase 买卖协议
IR8&4qOs agreement for the payment of interest 支付利息协议
_q_[<{# agreement for the repayment of money 还款协议
'uzv\ [ agreement of reinsurance 再保险协议
^z; ,deoGh Agricultural Bank of China 中国农业银行
tuU XW5!/ air passenger departure tax 飞机乘客离境税
;T+U&U0d| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s3Ce]MH airport tax 机场税
<'_GQM`G alcohol duty 酒精税
wT= hO + alienation 让与；让渡；转让
D*gV S alimony 生活费；赡养费
O m IB k All Ordinaries Index [AOI] 所有普通股指数
Ur (o &, all risks 全险；综合险
.6F3;bg R7 All Sales Record for Stock Market 《股票市场成交报告》
I?g__u=n~ Allied Capital Resources Limited 新联财务有限公司
@qy*R'+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b[;3KmUB allocation letter 拨款信件
'aP*++^ allocation of fund 分配款项；预留款项
}2A1Yt:^P allocation of profit 利润分配；溢利分配
==Mi1Q#5C allocation warrant 拨款令
5 hadA>d allotment 分配；配股
Hk*cO;c allotment notice 股份配售通知；配股通知
}n%R l\p allotment of shares 股份分配
m
Ap|?n/K allowable 可获宽免；免税的
n{r#K _ allowable business loss 可扣除的营业亏损
$
].k6,%{p allowable expenses 可扣税的支出
G)Bq?=P
allowance 免税额；津贴；备抵；准备金
6CmFmc, allowance for debts 债项的免税额
= DTOI allowance for depreciation by wear and tear 耗损折旧免税额
KBq aI(( allowance for funeral expenses 殡殓费的免税额
*b{lL5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)V/lRR& allowance for repairs and outgoings 修葺及支出方面的免税额
?67I|@^ allowance to debtor 给债务人的津贴
DjzB G*f/ alteration of capital 资本更改
\g1@A" alternate trustee 候补受托人
-b0'Q amalgamation 合并
"HfU,$[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
L{A-0Ffh ambit of charges 征税范围；收费范围
]</4#?_ amended valuation 经修订的估值
+()t8,S, American Commodities Exchange 美国商品交易所
@H%=%ZwpO American Express Bank Limited 美国运通银行
WTYFtZD[yH American Stock Exchange 美国证券交易所
-yQ\3wli` amortization 摊销
^r_lj$:+$ amount due from banks 存放银行同业的款项
LA`V qJ amount due from banks abroad 存放海外银行同业的款项
[ky6E*dV` amount due from holding companies 控股公司欠款
{3(.c, q@ amount due from local banks 存放本港银行同业的款项
Z;~[@7` amount due to banks 银行同业的存款
9Y%?)t.2 amount due to banks abroad 海外银行同业的存款
E5BgQ5'
amount due to holding companies 控股公司存款
'b?.\Bm; amount due to local banks 本港银行同业的存款
|z]2KjF&w- amount due to outport banks 外埠银行同业的存款
:t{vgi D9 amount for note issue 发行纸币的款额
}R&5qpl amount of bond 担保契据的款额
%s@S|<
W amount of consideration 代价款额
N[<`6dpE amount of contribution 供款数额
#"8[8jyV amount of indebtedness 负债款额
Te@6N\g
amount of principal of the loan 贷款本金额
SslY]d] amount of rates chargeable 应征差饷数额
5 Vo}G %g amount of share capital 股本额
;;'a--' " amount of sums assured 承保款额
Ji:iKkI amount of variation 变动幅度
G6 8Nv: amount of vote 拨款数额
_RL-6jw#o amount payable 应付款额
_=*tD a amount receivable 应收款额
/Ej]X` F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MhI)7jj`mt analysis 分析
W _,;ey o ancillary risk 附属风险
n?LIphc\ annual account 周年帐目；周年帐目报表；年度决算；年结
=8~R $z% annual accounting date 年结日期
YqSXi~. annual allowance 每年免税额；年积金；年度津贴；年津
r%,H*DOu annual balance 年度余额
_7#tgZyv annual disposable income 每年可动用收入
I>%S4Z+o annual estimates 周年预算
s9rtXBJP annual fee 年费
9 0qj6.SQ annual general meeting 周年大会
yL z,V} annual growth rate 年增率；每年增长率
)Bn>/ - annual long-term supplement 长期个案每年补助金
\;*}zX annual pensionable emolument 可供计算退休金的年薪
d$_ q=ywc annual report 年报
?5yH'9zE Annual Report on the Consumer Price Index 《消费物价指数年报》
sj zXJ`s annual return 周年报表；周年申报表；每年报税表格
Sn0gTsZ Annual Return Rules 《周年报表规则》
0)o N[ annual review of consumer prices 每年消费物价回顾
k<Tez{< annual roll-forward basis 逐年延展方式
3Q$'qZw p annual salary 年薪
hygnC`| annual statement 年度报表；年度决算表
hiMyFvA4 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
+|?|8"Qg annuitant 年金受益人
IjDT'p_ annuity 年金
crNjI`%tw annuity contract 年金合约
`N ,Vs n" annuity on human life 人寿年金
5{ FM#@ antecedent debt 先前的债项
[Yy\> ante-dated cheque 倒填日期支票
B8 0odU& anticipated expenditure 预期开支
W~u anticipated net profit 预期纯利
inB PT~y anticipated revenue 预期收入
0Ox|^V anti-inflation measure 反通货膨胀措施
[t.%&#baF anti-inflationary stance 反通货膨胀立场
)t,{YGY# apparent deficit 表面赤字
O5^J!(.O\Z apparent financial solvency 表面偿债能力
iTLW<wG apparent partner 表面合伙人
{b,2;w}95 application for personal assessment 个人入息课税申请书
MxgLzt Y application of fund 资金应用
Sn(l$wk= application to release as liquidator and to destruct the books of accounts and documents
#A3v]'7B 申请免除清盘人职务及毁灭帐簿与文件
~n/Aq* appointed actuary 委任精算师
TmYP_5g: appointed auditor 委任核数师；委任审计师
Cfr< D3&,] appointed trustee 委任的受托人
JE sLF{ appointer 委任人
; wbUk5Tf/ apportioned pro rata 按比例分摊
=a9etF%B apportionment 分配；分摊
~#x :z ^U Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
NuD[-;N ] apportionment formula 分摊方程式
|)-|2cPRur apportionment of estate duty 遗产税的分摊
}. xrJ52Tz appraisal 估价；评估
wHt J_Y appreciable growth 可观增长
Q=(@K4 appreciable impact 显着影响
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appreciable increase 可观增长
R VkU+7 appreciation 增值；升值
DikdC5>O>m appreciation against other currencies 相对其他货币升值
dd<:#c9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^XBzZ!h| appreciation tax 增值税
~!Zm F(: appropriation 拨款；拨用；拨付
h`5YA89 appropriation account 拨款帐目
VT %
KN`l Appropriation Bill 拨款法案
3I"NI.>* appropriation-in-aid system 补助拨款办法
zLsb`)! approved assets 核准资产
W|25t)cJ8h approved basket stock 认可一篮子证券
SOp= ~z approved budget 核准预算
oT CzY Y approved charitable donation 认可慈善捐款
> -y&$1 approved charitable institution 认可慈善机构
OJP5k/U$ approved currency 核准货币；认可货币
FxCZRo& approved estimates 核准预算
sdJ%S*)5G$ approved estimates of expenditure 核准开支预算
\ ] approved overseas insurer 核准海外保险人
N0 Efw$u approved overseas trust company 核准海外信托公司
0n:?sFY> approved pooled investment fund 核准汇集投资基金
#bT8QbJ( approved provident fund scheme 认可公积金计划
:n'yQ#[rn approved provision 核准拨款
MA\m[h] approved redeemable share 核准可赎回股份
7qe7F l3 approved regional stock 认可地区性证券
Wy<[(Pd approved retirement scheme 认可退休金计划
MpO R G d approved subordinated loan 核准附属贷款
e>l,(ql arbitrage 套戥；套汇；套利
Eh\ 1O(a( arbitrageur 套戥者；套汇者
_1^8xFe2 arbitrary amount 临时款项
'>j<yaD' arrangement 措施；安排；协定
v6s\Z\v)Q` arrears 欠款
:qKF58W arrears of pay 欠付薪酬
} q% jO arrears of revenue 逾期未收税款；逾期未收的帐项
2_;] articles of association 组织章程；组织细则；组织章程细则
HH)"]E5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9W!8g Cs ascertainment of profit 确定利润
<B6[i*& "Asia Clear" “亚洲结算系统”
yu)q4C7ek Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q>.BQ;q] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^P`NMSw Asian Development Fund [ADF] 亚洲发展基金
wV\ %R,bZj Asian dollar bond 亚洲美元债券
iF!mV5# Asian dollar market 亚洲美元市场
Sd},_Kh Asian dollar rate 亚洲美元利率
/X4y B"J> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zfhTc=(/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.K IVf8)" asked price 沽盘；喊价；索价；卖方报价
*'D=1{WZ! assessable income 应评税入息
z[fB!O assessable loss 应评税亏损
lT.zNhz:d9 assessable profit 应评税利润
2fJ{LC assessable value 应评税值
v: KX9 A. assessed profit 估定利润
b'i'GJBQ+$ assessed value 经评估价值
.~3kGf": assessment 评税；评定；估价；评税单
CRFCqmevR assessment number 评税编号；估价编号
v "Me {+ assessment of additional tax 补加税评税
;U Yc assessment of performance 业绩评估；实绩评价
`} =yG_!A Assessor 评税主任
g \Wj+el} asset price bubbles 资产价格泡沫
9UwLF`XM asset-backed securities 具资产保证的证券
8j%'9vPi assets accretion 资产增值
<FY&h# assets and liabilities 资产与负债
x(8n
9Q> assets betterment statement 资产递增表；资产改进表
v*SAI]{#~ assets lending 实物放款；有抵押贷款
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PDZ
assets of the company passing on the death 死者去世时转移的公司资产
6v to++ assets pledged as security for liabilities 用作负债抵押的资产
y&"!m } assets portfolio 资产投资组合
n~tqO!q assets price 资产价格
{ <2>6 _z assets quality 资产质素
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|#t assets realization 资产变现
#, L ~w assets refinancing arrangement 资产再集资安排
7^$)VBQ/ assets securitization 资产证券化
$I@GUtzjp assets situated outside Hong Kong 在香港以外地方的资产
mO P4z' assets stripping 削减资产；拆卖资产
38~PWKt assets value 资产值
9Bz0MUbrLl assignee 承让人
>3 l=*|9 assignment 转让；转让书；转让契
%aU4,j^],o assignment of interest 权益转让
xjo ;kx\y^ assignment of letters patent and trade mark 专利证书及商标转让
-gS"pE^1 assignment of property 物业转让；物业转让书
jin db#)bz assignment right 转让权
#;[Bl=3( assignor 转让人
@%1Ik vJV associate 有联系的人；有关连人士；相联者；合伙人；联系人
MRfb[p3Cx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-DP*q 3 associate member 附属会员
!9;)N, associated body corporate 相联法人团体
, _ jC$ associated company 相联公司；联属公司
@x1 %)1 associated corporation 相联法团
!Xj #@e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
qI%&ay"/ 公认会计师公会〔英国〕
.2.qR,"j Association of Futures Exchange Brokers 香港期货经纪协会
u- JpI-8h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{ p;shs5 association of underwriters 承保人组织
3e% nA8? assumption of control 接管
FJeiY#us assurance 担保；保险；转易；转易书
gAt~?HvW6 assurance of interest 权益的转易
h}Rx_d at 19XX price 按一九ＸＸ年价格计算
i?>tgmu. at a discount 按赔价计算；按贴水价格计算；打折扣
0:"2MSf> at a premium 按溢价计算；按升水价格计算
mdW~~-@H at call 通知付款；按通知
F";.6 %;AC at constant market price 按固定市价计算
%MZP)k,&U at constant price 按固定价格计算
`
#OSl at cost 按成本计算
Xc*U+M >U at current market price 按当时市价计算；按现时市价计算
%'b J: at current price 按当时价格计算；按现时价格计算
VfSj E.| at factor cost 按要素成本计算；按生产要素成本计算
e_.Gw"/Yl at money-of-the-day price 按付款当日价格计算
6)qp*P$L at or better 按指定或较佳价位〔买卖指令〕
rh!;|xB |+ at par 按面值计算；平价
7" 4z+w at sight 见票即付
-)v@jlg02 at the close 按收市盘
p@ ~ic#X at the opening 按开市盘
irbw'^;y attestation 见证；见证条款
R_ ZK 0ar at-the-money option 平价期权
O^Q ,-=tA\ attorney 受权人；受托代表人
c6&Q^p|CF attornment 新拥有人承认书
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Y>M=| attributable profit 可归属利润
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P~! attributable share value 可归属股份价值
kJ{+M] pW Auckland Stock Exchange 奥克兰证券交易所
%Jp|z? [/ auction 拍卖
vD FGd-S auctioneer 拍卖商
AiP!hw/V$ audit 审计；核数
/ vxm"CJR Audit Commission 审计署
os4{0Mxu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u5 B:^.:p 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〕
Ag9?C* audit review 帐目审查
OGOND,/R?/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[1_A8s){u audited account 审计帐目；经审计的帐目
_,haD)1g~ audited annual account 经审计的周年帐目
}!p`1]gem audited balance sheet 经审计的资产负债表
N I aFI( auditor 核数师；核数主任；审计师
;=4Xz\2 auditor's certificate 核数师证明书；审计师证明书
*bd[S0l auditor's report 核数师报告；审计师报告
6*45Vf Aussie bond 澳元债券
= &tmP austerity budget 紧缩预算
-C-yQ.>\T# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
jQS 6J+F] Australia All Ordinaries Index 澳洲所有普通股票指数
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Australian Dollar [AUD] 澳元
]p7jhd= Australian Options Market 澳大利亚期权市场
cl@g Australian Securities Commission 澳洲证券事务监察委员会
k^\pU\J Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k& /OU:7Y Australian Stock Exchange 澳大利亚证券交易所
.uF[C{RnO Austrian Schilling [ATS] 奥地利先令
nXy>7H[0 authentication 认证；鉴证
Q >Qibr authority to purchase 委托购买证；委购书
S >yLqPp authorization 认可；核准；授权；授权书
[ sF(#Y:I authorization by direction 指示授权
G2Vv i[c authorization by instruction 指令授权
P 43P ]M2 authorization by warrant 令状授权
0[Ht_qxb authorization of unit trust 单位信托的认可
rx0~`cVV: authorized agent 指定代理人
-' g*^ authorized capital 法定资本
a u7.4ln>Y authorized clerk 出市员
?t](a:IX authorized dealer 认可交易商
gw36Ec<M authorized financial institution 认可财务机构
>w+HHs/$wK authorized fund 认可基金
wE]K~y!` authorized fund house 获授权的基金公司；认可基金公司
q1?&Ev^ authorized institution 认可机构
TX=yPq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H+E$:)gN authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!3X0FNGq authorized insurer 获授权保险人；获认可承保人
T 2 0& F authorized investment 特准投资项目
Fqy\CMC authorized person 获授权人
t.p~\6Yi authorized representative 获授权代表
5 Xn.CBd] authorized share capital 法定股本
lVOu)q@l7g automated quotation system 自动报价系统
x'<K\qp{{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zc rY>t#l 自动交易系统〔香港期货交易所有限公司〕
V#REjsf,t- automatic adjustment mechanism 自动调整机制
#@HF<'H}mu automatic adjustment system 自动调整系统
$+p ?Y)h . Automatic Clearing House 自动票据交换所
L bEM^ D automatic exchange rates accumulation system 自动化汇率累集系统
UT0 ){%2@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[NMVoBvG automatic teller machine [ATM] 自动柜员机
u .f= te autopay 自动转帐
FMA6_fju4 available assets 可用资产
zk-.u}RBFG available fiscal reserve 现存财政储备
w| `h[/, available profit 可用利润
js i Sg/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WHXj8*]6 average 平均；平均数；海损
SZaS;hhhHu average basic salary 平均基本薪金
[S5\#=_4S average consumer expenditure 平均消费开支；一般消费开支
ljTBvU average cost 平均成本
I[)% , jd average cost of land production 增辟土地平均成本
;OqB5qd average daily turnover 平均每日成交额
1 zw*/dp average daily wage rate 平均每日工资率
*( C(tPhC average expenditure pattern 平均开支模式
HK`I \,K average growth rate 平均增长率
.*m>\>Gsgw average net fixed assets 固定资产平均净值
J '$ >Gk] average of relatives 相对价格平均数
@)o^uU T average price 平均价格
fU=B4V4@ average propensity to consume 平均消费倾向；一般消费倾向
Mmpfto%i average propensity to save 平均储蓄倾向；一般储蓄倾向
_XCOSomL` average rate 平均率
I:K"'R^ average revenue 平均收入；平均收益
PB;eHy average stock 平均库存；平均存货
3k#~yaoI average yearly rent 平均年租
]vwW]O7 avoidance of double taxation 避免双重课税
!*R qCS, avoidance of tax 避税
