A:
|;u%JW$4 A share Ａ股；甲类股份
yX.5Y |A< abatement of tax 减税；减扣免税额
*RbOQ86vP ABN AMRO Bank N.V. 荷兰银行
uj9tr`Zh
above-the-line expenditure 线上项目支出；经常预算支出
P,;b'-5C above-the-line receipt 线上项目收入；经常预算收入
%>9+1lUhV ABSA Asia Limited 南非联合亚洲有限公司
+ bc#GzVF absolute change 绝对数值变更
!QR?\9` absolute expenditure 实际开支
a$zm / absolute guideline figure 绝对准则数字
3^R] [; absolute interest 绝对权益
nR@,ouB-$ absolute order of discharge 绝对破产解除令
+>:_kE]?nX absolute profit margin 绝对利润幅度
$K.%un Gm absolute value 实值；绝对值
m7wc)"`t absolutely vested interest 绝对既得权益
? WQ d absorbed cost 已吸收成本；已分摊成本
'Rkvsch absorption 吸收；分摊；合并
r;on0wm&B absorption rate 吸收率；摊配率；分摊率
.1}rzh}8 ACB Finance Limited 亚洲商业财务有限公司
x"l lX acceptable form of reciprocity 合理的互惠条件
N[x@j)w-` acceptable rate 适当利率；适当汇率
56=K@$L {F acceptance agreement 承兑协议
EO PS? @ acceptance for honour 参加承兑
Fwx~ ~"I acceptor 承兑人；接受人；受票人
MpIw ^a3(r acceptor for honour 参加承兑人
?F87C[ o accident insurance 意外保险
AJ?}Hel[0 Accident Insurance Association of Hong Kong 香港意外保险公会
}y-;>i#m=g accident insurance scheme 意外保险计划
}]g 95xT accident year basis 意外年度基准
F;Q_*0mIQ accommodation 通融；贷款
,+ \4
'` accommodation bill 通融票据；空头票据
XAU_SPAjiw accommodation party 汇票代发人
&ap`}^8pM account balance 帐户余额；帐户结余
eC^0I78x account book 帐簿
3 $$5Mk(& account collected in advance 预收款项
>^H'ZYzw account current book 往来帐簿
_/jUs_W account of after-acquired property 事后取得的财产报告
o[6vxTH account of defaulter 拖欠帐目
]) QO % account payable 应付帐款
fzRyG-cEpj account payee only [A/C payee only] 只可转帐；存入收款人帐户
RQo$iIS wy account receivable 应收帐款
GcZM+ c account receivable report 应收帐款报表
4C,kA+P account statement 结单；帐单；会计财务报表
18 O@ 1M account title 帐户名称；会计科目
$(KIB82& accountant's report 会计师报告
Esz1uty Accountant's Report Rules 会计师报告规则
O$"bd~X accounting and auditing procedure 会计与审计程序；会计与核数程序
2Ft8dfdm` Accounting Arrangements 《会计安排》
dX hCyr%"6 accounting basis 会计基础
H]tSb//qc accounting by Official Receiver 破产管理署署长呈交的帐目
Z:U gozdC Accounting Circular 《会计通告》
7wi K.99 accounting class 会计类别
h9<mThvgn accounting date 记帐日期；会计结算日期
.K| P& accounting for money 款项核算
`jb0 +{08 Accounting Officer 会计主任
Z]x 5! accounting period 会计报告期；会计期
VMxYZkMNd_ accounting policy 会计政策；会计方针
?jNF6z*M6 accounting practice 会计惯例
9feD!0A accounting principle 会计准则
?JXBWB4 accounting record 会计记录
UM4 @H1 accounting report 会计报告
i O %Zd[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bK$/,,0=X/ Accounting Society of China 中国会计学会
YW8K
$W accounting statement 会计报表
0NL :z1N-h accounting system 会计制度；会计系统
!y>lOw})Q accounting transaction 会计事项；帐务交易
DL'd&;6 accounting treatment 会计处理
%r M-"6Q accounting year 会计年度
q3c*<n g# accretion 增值；添加
xHEVR!&c4 accrual 应计项目；应累算数目
H o4B accrual basis 应计制；权责发生制
0M#N=%31 accrual basis accounting 应计制会计；权责发生制会计
2j8Cv:{Nn% accrue 应累算；应计
_L * f8e8 accrued benefit 应累算利益
PU^[HC*K accrued charges 应计费用
/{fZH,!L accrued cumulative preference share dividend 应累算的累积优先股股息
n!UMU ^ accrued expenses 应累算费用
,pDp>-vI% accrued interest payable 应付利息；应计未付利息
W ;fH&r)d@ accrued interest receivable 应收利息；应计未收利息
f*{M3"$E accrued right 累算权益
~8jThi
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%:"
RzHN accumulated fiscal reserve 累积财政储备
/\ TQc-k?2 accumulated profit 累积利润；滚存溢利
W.yV/fu accumulated reserve 累积储备
ijvNmn1k accumulation of surplus income 累积收益盈余
@
\!KF*v acquired assets 既得资产
NlA*\vco acquisition 收购；购置；取得
l*QIoRYFW acquisition cost 购置成本
kj x> acquisition expenses 购置费用
8' 3"uv acquisition of 100% interest 收购全部股权
AU0$A403 acquisition of control 取得控制权
F`fGz)Mk acquisition of fixed assets 购置固定资产
"I5uDFZR& acquisition of shell “买壳”
L&:M8xiA~$ acquisition price 收购价
+7Sf8tg\ act of God 天灾
n ped acting partner 执事合伙人
`ajx h p active market 买卖活跃的市场；交投畅旺的市场；旺市
d-hb vLn active partner 积极参与的合伙人
XXXl jh6 active trading 交投活跃
j'k8^ *M6 actual circulation 实际流通
/ p O{2[ actual cost 实际成本
i B%XBR actual expenditure 实际开支；实际支出
~;}\zKQKE actual income 实际入息；实际收入；实际收益
j?=V tVP actual market 现货市场
$=\d1%_R| actual price 现货价；实际价格
W7%p^;ZQ$ actual profit 实际利润
A)OdQFet( actual quotation 实盘；实际价位；实际报价
u06t DJ[ actual year basis 按实际年度计算
+< gg actuals 实货
D`V6&_. p actuarial investigation 精算调查
/^d. &@* actuarial principle 精算原则
mRwXN*Izw actuarial report 精算师报告
*:?QB8YJ Actuarial Society of Hong Kong 香港精算学会
dI!8 S actuarial valuation 精算师估值
j0AwL 7 actuary 精算师
VxNX d? ad referendum agreement 暂定协议；有待覆核的协定
1d`cTaQ- ad valorem duty 从价税；按值征税
z|uOJ0uK ad valorem duty system 从价税制
T]^? l ad valorem fee 从价费
P=2wkzeJj ad valorem tariff 从价关税
QQ*gF P.Ao additional allowance 额外免税额
>Q&CgGpW $ additional amount for unexpired risk 未过期风险的额外款额
{&E?<D2_& additional assessable profit 补加应评税利润
I[@ts!YD additional assessment 补加评税
5;}2[3}[ additional commitment 额外承担
\e_IFISC additional commitment vote 额外承担拨款
V>6QPA^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b,9@P&=:2 additional dependent parent allowance 供养父母额外免税额
3] N q@t additional provision 额外拨款
?fB5 t;~E additional stamp duty 附加印花税
gglf\)E;}E additional tax 补加税罚款；补加税款
z23#G>I & Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x9h?e` adjudged bankrupt 被裁定破产
Is
ot4HLM adjudicated bankrupt 裁定破产人
2H6:np |O adjudication fee 裁定费；评定印花税额手续费；评估契据费
>$Fp}?xX adjudication of bankruptcy 裁定破产；宣告破产
00 "CC adjudication of insolvency 裁定无力偿还债务
I4ebkP gf adjusted actual 经调整的实数；调整后的实数
d<!IGt4Ky adjusted current assets 经调整的流动资产；调整后的流动资产
f`,-b adjusted figure 经调整的数字；调整后的数额
l(#1mY5!q8 adjusted liabilities 经调整的负债；调整后的负债
lVP |W:~K adjusted loss 经调整的亏损；调整后的亏损
@`6 }`k adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
0JK2%% adjusted profit 经调整的利润；调整后的利润
Zd$JW=KR]l adjusted surplus 经调整的盈余额；调整后的盈余额
ndqckT@93 adjusted value 经调整的价值；调整后的价值
6s5yyy=L%~ adjustment 调整；修订；理算〔保险〕
nX )f'[ 7 adjustment centre 调剂中心
Q<1L`_.> adjustment lag 调整过程的时间差距；调整时差
Vu%n&uF adjustment mechanism 调整机制
Yc|uD-y adjustment of loss 亏损调整
S#mK
Pi+3 adjustment process 调整过程；调整程序
g>_OuQ|c adjustment range 调整幅度
f9a$$nb3` administered exchange rate 受管制汇率
7LfcF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$2Q YxY 9s administration expenses 行政费用
Je 31". administration fee 手续费；行政费
:G#KB' administration in bankruptcy 破产管理
+ mLD/gK` administration order 遗产管理令
C s#w72N administrator 管理人；遗产管理人
-R :X<eb administrator of the estate 遗产管理人
yyjw?#\8 admission of debt 债项承认书
AX;c}0 g admission of proof 接纳债权证明
_$5@uL{n"^ advance 放贷款项；垫付款项；预支款项；预付款项
[]gRfM]$& advance account 暂支帐目；预付款帐户
YQYX, b advance compensation 预付补偿金
.;g}%C advance from shareholder 股东垫款
e^8BV;+c advance pending reimbursement 预支以待日后付还
}vY.EEy! advanced economy 先进经济体系
TM-Fu([LMV advancement 预付；预付财产
\E77SO,$ advances warrant 垫款令
`BjR.xMv advancing 贷出
x6v,lR adverse balance 逆差
p?kvW42/ adverse exchange 逆汇
^KbL
,T advertisement addressed to shareholders 在报章刊登的致股东通告
v%nP*i9 advice for collection 托收通知书
$''UlWK advice of drawing 提款通知书；汇票通知书
1x{kl01m% advice of payment 付款通知
_C$X04bU3V Advisory Committee [Securities and Futures Commission]
G,|KL" H6 谘询委员会〔证券及期货事务监察委员会〕
CdL .?^ Advisory Committee on Diversification 经济多元化谘询委员会
ot }6D affidavit 誓章；遗产申报誓章
#1gO?N(<= affidavit of no receipt 述明无收款的誓章
;{gT=,KQ` affiliate 联号；联营公司；附属公司
O1'K >teF% affiliated company 附属公司；联号；联营公司
u{Ak:0G7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$UC {"0 affordability 负担能力
/NU103F yt African Development Bank [AfDB] 非洲开发银行
ke]Yfwk after-acquired property 事后取得的财产
G?ig1PB"# after-hours dealing 市后交易
{m[Wyb( after-tax profit 税后盈利；税后利润；税后溢利
n}q$f|4! agency agreement 代理协议
0X>T+A[E agency expenses 代理机构的开支
?
|VysJ agency fee 代理费
/[{auUxSX Agency Law 《代理法》
I .P6l*$ agent 代理人；承销人
`*k@4.J{ agent of company 公司代理人
'Wp @b678 agent's fee 代理人费；经纪费
dp< $Zw8BE aggregate 总计；总数；总体数字
?4[NNL aggregate amount 总款额；总额
RB;BQoGX aggregate assets and liabilities 总体资产与负债
\=fh-c (J, aggregate at constant price 按固定价格计算的总体数字
fEwifSp. aggregate demand 总需求
=$&&[& aggregate gross position 总持仓量
qrE0H aggregate limit 总限额
J^:n* C
aggregate of salaries tax 合计薪俸税
M4:s;@qZ. aggregate performance 总体表现；总体业绩
d.A C%&W aggregate supply 总体供应
:,~K]G aggregate surplus 总盈余
E}YI WTX aggregate total 整体总额
(f>M &.. aggregate value 总值；合计价值
n[CoS aggregated basis 合计基准
M*`hD d S aggregated net chargeable income 合计应课税入息实额
2(+P[( N1, aggregation 合并计算；合计；总和
r6
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X~L!e}Rz aggregation of property 财产的总和
~OCZz $qA agio 差价；贴水
H+x#gK2l Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
lDN?|YG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q3+8]-9|5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
D/: 3R ZF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%*K;np-q{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
YtYy zX5u7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
P=gJAE5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_Zy T 3P& agreement for a settlement 授产协议
u"Y]P* [k agreement for assignment 转让协议
+|&0fGv;d9 agreement for sale 售卖协议；买卖协议
6bL~6-h%) agreement for sale and purchase 买卖协议
vyU!+ml c agreement for the payment of interest 支付利息协议
W.[BPR agreement for the repayment of money 还款协议
ArXl=s';s4 agreement of reinsurance 再保险协议
-N# #w= Agricultural Bank of China 中国农业银行
J\A8qh8 air passenger departure tax 飞机乘客离境税
t$I|E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l"\uf(0K airport tax 机场税
U=m=1FYaG alcohol duty 酒精税
B9#;- QO alienation 让与；让渡；转让
~kb{K; alimony 生活费；赡养费
PeNF+5s/K All Ordinaries Index [AOI] 所有普通股指数
>];"N{ A all risks 全险；综合险
S>t>6&A All Sales Record for Stock Market 《股票市场成交报告》
OZ Ob1D Allied Capital Resources Limited 新联财务有限公司
niWx^gKb$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Pm?B
9S allocation letter 拨款信件
T*+A.G@L" allocation of fund 分配款项；预留款项
A 3q*$.[ allocation of profit 利润分配；溢利分配
"%
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>|
m.?{^ allotment 分配；配股
fp;a5||5 allotment notice 股份配售通知；配股通知
0( //D;j allotment of shares 股份分配
: Ss3ck*= allowable 可获宽免；免税的
zP nC=h|g allowable business loss 可扣除的营业亏损
BIfi:7I;Q allowable expenses 可扣税的支出
M-Sv1ZLh allowance 免税额；津贴；备抵；准备金
:Q- F9o
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z<<Tk.65 allowance for depreciation by wear and tear 耗损折旧免税额
Gru ALx7 allowance for funeral expenses 殡殓费的免税额
c;!9 \1sr allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3.),bm allowance for repairs and outgoings 修葺及支出方面的免税额
4f {+pf^R allowance to debtor 给债务人的津贴
c0[k T alteration of capital 资本更改
6 Xa.0(h alternate trustee 候补受托人
^7 3=7PZ amalgamation 合并
AP w6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1 X&B: _ ambit of charges 征税范围；收费范围
])N%^Qe$U amended valuation 经修订的估值
=bL{i&& American Commodities Exchange 美国商品交易所
l &Z(K,6 American Express Bank Limited 美国运通银行
<[h z?:G"$ American Stock Exchange 美国证券交易所
o^GC=Aca` amortization 摊销
1JeJxzv>C amount due from banks 存放银行同业的款项
[hnK/4! amount due from banks abroad 存放海外银行同业的款项
r\xXU~$9v amount due from holding companies 控股公司欠款
KY+]RxX amount due from local banks 存放本港银行同业的款项
o0`q#>7!_b amount due to banks 银行同业的存款
j04/[V) amount due to banks abroad 海外银行同业的存款
x+:zq<0| amount due to holding companies 控股公司存款
Kv?;cu! amount due to local banks 本港银行同业的存款
#U@| J}a amount due to outport banks 外埠银行同业的存款
t?3BCm$Mi amount for note issue 发行纸币的款额
}\Z5{OA amount of bond 担保契据的款额
aYVDp{_ amount of consideration 代价款额
ikHOqJ-,m amount of contribution 供款数额
p( ?3
V amount of indebtedness 负债款额
m&Sp1=*Ejy amount of principal of the loan 贷款本金额
@q)E=G1<o0 amount of rates chargeable 应征差饷数额
JIV8q HC amount of share capital 股本额
woau'7}XOu amount of sums assured 承保款额
9p*-?kPb amount of variation 变动幅度
c[5@ \j\ amount of vote 拨款数额
'vlrc[|/ amount payable 应付款额
q[c Etp28h amount receivable 应收款额
5-w: c> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
) b:4uK
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5f_7&NxT ancillary risk 附属风险
rPO}6lsc annual account 周年帐目；周年帐目报表；年度决算；年结
`qu] Pxk annual accounting date 年结日期
x'i0KF annual allowance 每年免税额；年积金；年度津贴；年津
MaErx\ annual balance 年度余额
TzrW annual disposable income 每年可动用收入
& +- e annual estimates 周年预算
n7DLJ`ho{ annual fee 年费
2AK}D%jfc annual general meeting 周年大会
#r}uin*jD annual growth rate 年增率；每年增长率
kqf8= y annual long-term supplement 长期个案每年补助金
SRWg[H annual pensionable emolument 可供计算退休金的年薪
-*3(a E annual report 年报
\EI#az=I Annual Report on the Consumer Price Index 《消费物价指数年报》
B_&^ER5j annual return 周年报表；周年申报表；每年报税表格
5^2TfG9 Annual Return Rules 《周年报表规则》
bQ.nFa'] annual review of consumer prices 每年消费物价回顾
CQ1 8%w6 annual roll-forward basis 逐年延展方式
Ja [#[BJ? annual salary 年薪
cL7C 2wB` annual statement 年度报表；年度决算表
gjZx8oIoP 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
u +z~ annuitant 年金受益人
=|V" #3$f annuity 年金
jY+Do:#/wO annuity contract 年金合约
4 J8Dh;a` annuity on human life 人寿年金
NCDxcz;Gb antecedent debt 先前的债项
^c'f<<z|7r ante-dated cheque 倒填日期支票
veO?k.u ( anticipated expenditure 预期开支
7d9Z/J@> anticipated net profit 预期纯利
(hsZ anticipated revenue 预期收入
0WXV c anti-inflation measure 反通货膨胀措施
**HrWM%?8o anti-inflationary stance 反通货膨胀立场
!NA`g7' apparent deficit 表面赤字
L* ^
V5^- apparent financial solvency 表面偿债能力
.vaJ Avg apparent partner 表面合伙人
]-Lruq# application for personal assessment 个人入息课税申请书
}!B. K^@) application of fund 资金应用
\(bj(any application to release as liquidator and to destruct the books of accounts and documents
m1y `v" 申请免除清盘人职务及毁灭帐簿与文件
+{*)}[w{x appointed actuary 委任精算师
3?^NN|xg appointed auditor 委任核数师；委任审计师
]bu9-X&T& appointed trustee 委任的受托人
JMePI%#8 appointer 委任人
;qb Dbg apportioned pro rata 按比例分摊
y/\ZAtnLo apportionment 分配；分摊
;sQ2 0 B' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f1\7vEE, apportionment formula 分摊方程式
_yJ|`g]U3 apportionment of estate duty 遗产税的分摊
Ql8^]gbp+ appraisal 估价；评估
KBj@V6Q appreciable growth 可观增长
y#e ?iE@ appreciable impact 显着影响
!ew6
n
I appreciable increase 可观增长
,!H\^Vfl appreciation 增值；升值
#[(gIOrNn8 appreciation against other currencies 相对其他货币升值
Q@Dkl
F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)Y8qWJU appreciation tax 增值税
?FDJqJM appropriation 拨款；拨用；拨付
8})|^%@n appropriation account 拨款帐目
eA&t % Appropriation Bill 拨款法案
z}3di5+P appropriation-in-aid system 补助拨款办法
ZQ|gt* approved assets 核准资产
-#OwJ*-U approved basket stock 认可一篮子证券
b=G4MZQ approved budget 核准预算
Yx 3| G approved charitable donation 认可慈善捐款
mF~ys{"t approved charitable institution 认可慈善机构
5\3 swP_7 approved currency 核准货币；认可货币
m{O
Dz : approved estimates 核准预算
MYu`c[$jZ approved estimates of expenditure 核准开支预算
-)>( 8 f approved overseas insurer 核准海外保险人
'}CN?f|. approved overseas trust company 核准海外信托公司
4UVW#Rw{ approved pooled investment fund 核准汇集投资基金
1VGpq-4*j approved provident fund scheme 认可公积金计划
xy vND approved provision 核准拨款
j@CKO cn2 approved redeemable share 核准可赎回股份
KG-y)qXu approved regional stock 认可地区性证券
I}_;A<U approved retirement scheme 认可退休金计划
/} a_8iM\ approved subordinated loan 核准附属贷款
sX!3_ '- arbitrage 套戥；套汇；套利
[]=_<]{ arbitrageur 套戥者；套汇者
~W3 :xnBEk arbitrary amount 临时款项
n fa_8 arrangement 措施；安排；协定
hd8B0eD' arrears 欠款
HM
90Sb arrears of pay 欠付薪酬
eX@ v7i,} arrears of revenue 逾期未收税款；逾期未收的帐项
Yfe'#MKfL articles of association 组织章程；组织细则；组织章程细则
P*7S3Td Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9p4%8WhJ ascertainment of profit 确定利润
%fBP:5%K "Asia Clear" “亚洲结算系统”
4?v$<=#21* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r:73uRk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3Qk/ Ll Asian Development Fund [ADF] 亚洲发展基金
nPcxknl(pd Asian dollar bond 亚洲美元债券
a^(2q{* Asian dollar market 亚洲美元市场
n
3h^VQ*]G Asian dollar rate 亚洲美元利率
{N "*olx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7MoR9,( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z>7=k`x`: asked price 沽盘；喊价；索价；卖方报价
}'v{ dK assessable income 应评税入息
% uj[ ` assessable loss 应评税亏损
.(JE-upJ" assessable profit 应评税利润
WX ,p`>n assessable value 应评税值
;eP_;N5+ J assessed profit 估定利润
p1kl LX assessed value 经评估价值
^] i"
H|(x assessment 评税；评定；估价；评税单
?P%|P assessment number 评税编号；估价编号
<o ~t$ TH assessment of additional tax 补加税评税
&{BBxv)y assessment of performance 业绩评估；实绩评价
?THa5%8f Assessor 评税主任
O/(3 87= U asset price bubbles 资产价格泡沫
Shs')Zs bv asset-backed securities 具资产保证的证券
\zBd<H4S: assets accretion 资产增值
ftxTX3X assets and liabilities 资产与负债
z}iSq$ assets betterment statement 资产递增表；资产改进表
lx`q * &E assets lending 实物放款；有抵押贷款
c5<kbe assets of the company passing on the death 死者去世时转移的公司资产
' 4,y assets pledged as security for liabilities 用作负债抵押的资产
hN[X 1* assets portfolio 资产投资组合
*B %y`cj| assets price 资产价格
zf`5>h| assets quality 资产质素
- Sx0qi'% assets realization 资产变现
1]Gf)| assets refinancing arrangement 资产再集资安排
o
T:j:n assets securitization 资产证券化
1k$2LQ assets situated outside Hong Kong 在香港以外地方的资产
z/)$D assets stripping 削减资产；拆卖资产
)ni"qv~J assets value 资产值
:-(U%`a[ assignee 承让人
PL9<*.U"= assignment 转让；转让书；转让契
X {#bJ assignment of interest 权益转让
c$.UE assignment of letters patent and trade mark 专利证书及商标转让
9z+vFk` assignment of property 物业转让；物业转让书
0, : iE\ assignment right 转让权
$|rCrak; assignor 转让人
[+y &HNf associate 有联系的人；有关连人士；相联者；合伙人；联系人
fBf]4@{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
C?8PT/ associate member 附属会员
I; ^xAd3G associated body corporate 相联法人团体
?Y%}(3y associated company 相联公司；联属公司
VIb;96$Or associated corporation 相联法团
92s4u3 L; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
BQ).`f";d 公认会计师公会〔英国〕
$I\))*a Association of Futures Exchange Brokers 香港期货经纪协会
d:A\<F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+d.u##$ association of underwriters 承保人组织
rFf :A-#l assumption of control 接管
hJecCOA)' assurance 担保；保险；转易；转易书
>9 q]> fJ assurance of interest 权益的转易
G!n l'5|y at 19XX price 按一九ＸＸ年价格计算
lB=( 8. at a discount 按赔价计算；按贴水价格计算；打折扣
qi( &8in at a premium 按溢价计算；按升水价格计算
SRP5P,- y at call 通知付款；按通知
nWKO8C> at constant market price 按固定市价计算
"(Mvl1^BT at constant price 按固定价格计算
>s;oOo+5 at cost 按成本计算
iz Xbp02 at current market price 按当时市价计算；按现时市价计算
${wU+E* at current price 按当时价格计算；按现时价格计算
Ga]47pQ"F at factor cost 按要素成本计算；按生产要素成本计算
d#E(~t(^ at money-of-the-day price 按付款当日价格计算
-K:yU4V at or better 按指定或较佳价位〔买卖指令〕
Qk?jG XB>^ at par 按面值计算；平价
I).=v{@9V< at sight 见票即付
&,^mM'
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u
wH)$Pl at the opening 按开市盘
z`c%?_E K attestation 见证；见证条款
d ,zp `S at-the-money option 平价期权
Q1aHIc
attorney 受权人；受托代表人
976E3u"Vt attornment 新拥有人承认书
KX0<j attributable profit 可归属利润
m k#>Dpy? attributable share value 可归属股份价值
r3n=<l!Jr Auckland Stock Exchange 奥克兰证券交易所
eL<m.06cfY auction 拍卖
<l* agH-.3 auctioneer 拍卖商
rd XCWK$E audit 审计；核数
n;e."^5 Audit Commission 审计署
;7;zhJs1t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
or?0PEx\ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
t8L< x audit review 帐目审查
KDux$V4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
eKL ]E! audited account 审计帐目；经审计的帐目
H|grbTv, audited annual account 经审计的周年帐目
h =uiC&B audited balance sheet 经审计的资产负债表
_cW_u?0X: auditor 核数师；核数主任；审计师
GwTT+ auditor's certificate 核数师证明书；审计师证明书
^`l"'6 auditor's report 核数师报告；审计师报告
{
z-5GH| Aussie bond 澳元债券
Hlz'a1\:O] austerity budget 紧缩预算
p w0Px Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^>3tYg&7 Australia All Ordinaries Index 澳洲所有普通股票指数
L4MxU 2 Australian Dollar [AUD] 澳元
xnJjCEZ Australian Options Market 澳大利亚期权市场
i}.{m Et Australian Securities Commission 澳洲证券事务监察委员会
qzuQq94k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pWWL{@ J Australian Stock Exchange 澳大利亚证券交易所
% 4?S Y82 Austrian Schilling [ATS] 奥地利先令
qFvg}}^y authentication 认证；鉴证
~5lKL5w authority to purchase 委托购买证；委购书
a Q.Iq authorization 认可；核准；授权；授权书
+P>Gy`D 9 authorization by direction 指示授权
uPa/,"p authorization by instruction 指令授权
F?*D r authorization by warrant 令状授权
43vG gGW authorization of unit trust 单位信托的认可
\4[c}l authorized agent 指定代理人
)B -MPuB authorized capital 法定资本
^VSt9 & authorized clerk 出市员
cp E 25 authorized dealer 认可交易商
\(.nPW]9 authorized financial institution 认可财务机构
CQ @#::'F1 authorized fund 认可基金
1x~%Yd y authorized fund house 获授权的基金公司；认可基金公司
5*s1qA0^ authorized institution 认可机构
7Vz[ji authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bBkm]
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!^c:'I>~ authorized insurer 获授权保险人；获认可承保人
o|R*POM authorized investment 特准投资项目
3M NhH authorized person 获授权人
'Qm` A= authorized representative 获授权代表
'5|Q<5!o authorized share capital 法定股本
CL)1Q automated quotation system 自动报价系统
vjexx_fq
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8>C ;
>v 自动交易系统〔香港期货交易所有限公司〕
.b =M5JsyV automatic adjustment mechanism 自动调整机制
2ApDpH`fiJ automatic adjustment system 自动调整系统
8m#}S\m Automatic Clearing House 自动票据交换所
3v8V*48B$ automatic exchange rates accumulation system 自动化汇率累集系统
F/Rng'l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Cfv L)f automatic teller machine [ATM] 自动柜员机
.){e7U6b{ autopay 自动转帐
Uq<a22t@ available assets 可用资产
Ze [g0" available fiscal reserve 现存财政储备
Y9IJ available profit 可用利润
viW~'}^k7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"D
ts* average 平均；平均数；海损
Wrf^O2 average basic salary 平均基本薪金
_&k'j)rg average consumer expenditure 平均消费开支；一般消费开支
4A\BGD*5 average cost 平均成本
@ A~B
, average cost of land production 增辟土地平均成本
W~X V average daily turnover 平均每日成交额
4kW 30Ma average daily wage rate 平均每日工资率
wx]+*Lzz average expenditure pattern 平均开支模式
c,#~L7 average growth rate 平均增长率
J~_L4* Jw average net fixed assets 固定资产平均净值
nUI63? average of relatives 相对价格平均数
t*Z .e.q+ average price 平均价格
)bB"12Z|8 average propensity to consume 平均消费倾向；一般消费倾向
P#dG]NMf average propensity to save 平均储蓄倾向；一般储蓄倾向
b aUEsg[~V average rate 平均率
w0a+8gexi average revenue 平均收入；平均收益
u+2 xrzf average stock 平均库存；平均存货
9TYw@ o5V average yearly rent 平均年租
}aHB$}"! avoidance of double taxation 避免双重课税
VfL]O 8P> avoidance of tax 避税
