A:
L=zt\L A share Ａ股；甲类股份
_:|/4.]`_ abatement of tax 减税；减扣免税额
\Q[u ?/TF ABN AMRO Bank N.V. 荷兰银行
n DLr17 above-the-line expenditure 线上项目支出；经常预算支出
zx above-the-line receipt 线上项目收入；经常预算收入
vr#_pu)f4 ABSA Asia Limited 南非联合亚洲有限公司
}lzUl mRTe absolute change 绝对数值变更
alM
^
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-x i]~svg absolute guideline figure 绝对准则数字
ghq#-N/t absolute interest 绝对权益
s UX%{|T_ absolute order of discharge 绝对破产解除令
VY }?Nb<& absolute profit margin 绝对利润幅度
Y/Yp+W6n absolute value 实值；绝对值
.0$$H"t absolutely vested interest 绝对既得权益
.<8kDyi m absorbed cost 已吸收成本；已分摊成本
<=KtRE>$ absorption 吸收；分摊；合并
p7y8/m\6 absorption rate 吸收率；摊配率；分摊率
dY>oj<9 ACB Finance Limited 亚洲商业财务有限公司
mup<%@7m acceptable form of reciprocity 合理的互惠条件
NIn# acceptable rate 适当利率；适当汇率
Qx,jUL#2 acceptance agreement 承兑协议
Vm
NC knG acceptance for honour 参加承兑
?`%7Y~ acceptor 承兑人；接受人；受票人
:BFecS&i5 acceptor for honour 参加承兑人
i^LLKx7M& accident insurance 意外保险
4f+R }Ee7 Accident Insurance Association of Hong Kong 香港意外保险公会
G?\\k[#,& accident insurance scheme 意外保险计划
u* /. accident year basis 意外年度基准
B16,c9[ accommodation 通融；贷款
cnfjO g'\{ accommodation bill 通融票据；空头票据
J)R;NYl accommodation party 汇票代发人
E>xd*23+\ account balance 帐户余额；帐户结余
w>M8 FG(4] account book 帐簿
'Q\I@s } account collected in advance 预收款项
mouLjT&p account current book 往来帐簿
Q)}_S@v|% account of after-acquired property 事后取得的财产报告
~Xa8 \> account of defaulter 拖欠帐目
"W:#4@
F account payable 应付帐款
#k D8U# account payee only [A/C payee only] 只可转帐；存入收款人帐户
83i o@*D account receivable 应收帐款
E:,V{&tLK account receivable report 应收帐款报表
NEInro< account statement 结单；帐单；会计财务报表
8RS=Xemds account title 帐户名称；会计科目
XI#1) accountant's report 会计师报告
]+RBykr Accountant's Report Rules 会计师报告规则
.32]$vx accounting and auditing procedure 会计与审计程序；会计与核数程序
Nrp0z: Accounting Arrangements 《会计安排》
RLkP)+t accounting basis 会计基础
no_(J>p^& accounting by Official Receiver 破产管理署署长呈交的帐目
#Fx$x#Gc@y Accounting Circular 《会计通告》
u;$g1 3 accounting class 会计类别
$6~ J#; accounting date 记帐日期；会计结算日期
Y _qRW. k accounting for money 款项核算
</,RS5ukn Accounting Officer 会计主任
+
k1|+zzS accounting period 会计报告期；会计期
Ji<^s@8Zc accounting policy 会计政策；会计方针
L IM
cZh ; accounting practice 会计惯例
o5(`7XV6D accounting principle 会计准则
)%D2J C accounting record 会计记录
@S H%l] accounting report 会计报告
x^_(gve : Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5 .st!Lp1 Accounting Society of China 中国会计学会
(<RZZ{m accounting statement 会计报表
{<XPE:1>Y accounting system 会计制度；会计系统
iY
@MnnX accounting transaction 会计事项；帐务交易
nqX)+{wAXe accounting treatment 会计处理
zqqu7.` accounting year 会计年度
vMBF7Jfx accretion 增值；添加
?2D 1gjr accrual 应计项目；应累算数目
k)+2+hX&> accrual basis 应计制；权责发生制
q$>/~aVM accrual basis accounting 应计制会计；权责发生制会计
F2QX ^* accrue 应累算；应计
OV)J accrued benefit 应累算利益
)%e` SGmp accrued charges 应计费用
@ I{v accrued cumulative preference share dividend 应累算的累积优先股股息
_=ani9E]uF accrued expenses 应累算费用
# fvt: iE accrued interest payable 应付利息；应计未付利息
7]}n 0*fe accrued interest receivable 应收利息；应计未收利息
\nQV{J accrued right 累算权益
l (;~9u0sa accruing profit 应累算的利润
q'u^v PO accumulated fiscal reserve 累积财政储备
o&tETJ5Bhe accumulated profit 累积利润；滚存溢利
:CH?,x^!@ accumulated reserve 累积储备
!? t#QD o accumulation of surplus income 累积收益盈余
dW
hU
o\>= acquired assets 既得资产
? OrRTRW acquisition 收购；购置；取得
zd1X(e<|{ acquisition cost 购置成本
"YY6 _qQR' acquisition expenses 购置费用
H^ UuT acquisition of 100% interest 收购全部股权
bB01aiUw@l acquisition of control 取得控制权
m0I/X$-Cl5 acquisition of fixed assets 购置固定资产
\4;}S&` k acquisition of shell “买壳”
G$b*N4yR acquisition price 收购价
y#%*aV}|B act of God 天灾
?f{{{0$S acting partner 执事合伙人
u,]?_b K) active market 买卖活跃的市场；交投畅旺的市场；旺市
&DnX6%2 active partner 积极参与的合伙人
RLuA^ONI active trading 交投活跃
JO*} \Es actual circulation 实际流通
,Jqi J?,4C actual cost 实际成本
=pQ'wx|>| actual expenditure 实际开支；实际支出
Uy8r
!9O actual income 实际入息；实际收入；实际收益
Q
a(>$. h actual market 现货市场
N%8O9Dp8; actual price 现货价；实际价格
&j4 1<A actual profit 实际利润
S.,om;` actual quotation 实盘；实际价位；实际报价
^Fmp"[q actual year basis 按实际年度计算
4.?tP7UE actuals 实货
N7/eF9 actuarial investigation 精算调查
1A>>#M=A actuarial principle 精算原则
Y",
:u@R actuarial report 精算师报告
E+>$@STv# Actuarial Society of Hong Kong 香港精算学会
/%W&zd=%# actuarial valuation 精算师估值
>lZ9Y{Y4v actuary 精算师
xWNB /{F ad referendum agreement 暂定协议；有待覆核的协定
\>}G|yL ad valorem duty 从价税；按值征税
TL%2?'G ad valorem duty system 从价税制
o A_T9uh[ ad valorem fee 从价费
.Y;l jQ ad valorem tariff 从价关税
3ya_47D additional allowance 额外免税额
ZbS* zKEW additional amount for unexpired risk 未过期风险的额外款额
z)z_] c-X+ additional assessable profit 补加应评税利润
.2y2Qm additional assessment 补加评税
& ,KxE(C additional commitment 额外承担
njO5 YYOu additional commitment vote 额外承担拨款
TF_~)f( ` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$+#Lq. 3, additional dependent parent allowance 供养父母额外免税额
) `u)#@x additional provision 额外拨款
u 3&9R)J1 additional stamp duty 附加印花税
3vs;ZBM additional tax 补加税罚款；补加税款
zq(R !a6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.W>LsEk adjudged bankrupt 被裁定破产
K x7'm1 adjudicated bankrupt 裁定破产人
\\\%pBT7]\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
$JH_ adjudication of bankruptcy 裁定破产；宣告破产
#0yU
K5J adjudication of insolvency 裁定无力偿还债务
K0681_bp adjusted actual 经调整的实数；调整后的实数
K,p Q 11J adjusted current assets 经调整的流动资产；调整后的流动资产
Q?e]N I^ adjusted figure 经调整的数字；调整后的数额
xMc k A<E adjusted liabilities 经调整的负债；调整后的负债
9rO,h|L adjusted loss 经调整的亏损；调整后的亏损
DB1F _! 9 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
37j-FLbW adjusted profit 经调整的利润；调整后的利润
C_c*21X adjusted surplus 经调整的盈余额；调整后的盈余额
4dfR}C adjusted value 经调整的价值；调整后的价值
Ygwej2 adjustment 调整；修订；理算〔保险〕
<$#;J>{WV adjustment centre 调剂中心
(%`R{Y adjustment lag 调整过程的时间差距；调整时差
gpo+-NnG adjustment mechanism 调整机制
Ebmd[A&& adjustment of loss 亏损调整
irg% n adjustment process 调整过程；调整程序
e;Iz K]kP adjustment range 调整幅度
XMt5o&U1 administered exchange rate 受管制汇率
3+[R ! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W <W5ih,# administration expenses 行政费用
#x) lN administration fee 手续费；行政费
=#tQh g,_ administration in bankruptcy 破产管理
w 0V =49 administration order 遗产管理令
y$J M=f$ administrator 管理人；遗产管理人
W$E!}~Ro administrator of the estate 遗产管理人
I- =H;6w7 admission of debt 债项承认书
jrOqspv admission of proof 接纳债权证明
*)+K +J advance 放贷款项；垫付款项；预支款项；预付款项
8OYw72& advance account 暂支帐目；预付款帐户
3B{B6w}t& advance compensation 预付补偿金
V(-= @UW advance from shareholder 股东垫款
Fo$ kD( advance pending reimbursement 预支以待日后付还
O!Rw?
Y advanced economy 先进经济体系
fT:a{ advancement 预付；预付财产
#M9rt ~4 advances warrant 垫款令
wOhiC$E46 advancing 贷出
s<}d)L( adverse balance 逆差
;AL keUR[ adverse exchange 逆汇
9DAk|K advertisement addressed to shareholders 在报章刊登的致股东通告
F;I % 9-R advice for collection 托收通知书
Y|NL #F advice of drawing 提款通知书；汇票通知书
8efQ -^b. advice of payment 付款通知
/hNZ7\|P Advisory Committee [Securities and Futures Commission]
@zz4,,] 谘询委员会〔证券及期货事务监察委员会〕
T B!z:n Advisory Committee on Diversification 经济多元化谘询委员会
_[eAA4h affidavit 誓章；遗产申报誓章
;r**`O affidavit of no receipt 述明无收款的誓章
,-55*Rb i affiliate 联号；联营公司；附属公司
!|SVRaS affiliated company 附属公司；联号；联营公司
nhbCk6Y5LZ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
WyO7,Qr\ affordability 负担能力
a{oG[e African Development Bank [AfDB] 非洲开发银行
38I .1p9 after-acquired property 事后取得的财产
@U~i<kt after-hours dealing 市后交易
Wr3).m52}P after-tax profit 税后盈利；税后利润；税后溢利
>= G{.H agency agreement 代理协议
Zx%ib8| j agency expenses 代理机构的开支
$i:wS=
w' agency fee 代理费
2YU-iipdOq Agency Law 《代理法》
-F7GUB6B agent 代理人；承销人
WAzYnl'p agent of company 公司代理人
=. *+c\ agent's fee 代理人费；经纪费
|H!kU.f] aggregate 总计；总数；总体数字
mBp3_E.t aggregate amount 总款额；总额
PNjZbOmzS aggregate assets and liabilities 总体资产与负债
}"V$li aggregate at constant price 按固定价格计算的总体数字
J.R|Xd aggregate demand 总需求
k7R8 Q~4 aggregate gross position 总持仓量
N-lo[bDJ h aggregate limit 总限额
dKKh ^D`~ aggregate of salaries tax 合计薪俸税
Z9TUaMhF aggregate performance 总体表现；总体业绩
Y? 1
3_~
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o$S/EZ aggregate surplus 总盈余
fj/sN HU aggregate total 整体总额
Mya l3UF aggregate value 总值；合计价值
+{ qX, aggregated basis 合计基准
Q9Y$x{R& aggregated net chargeable income 合计应课税入息实额
7K*\F}2)q aggregation 合并计算；合计；总和
, W w\C aggregation of incomes of husband and wife 夫妇入息合并计算
VE
<p,IO aggregation of property 财产的总和
W .B>"u agio 差价；贴水
47GL[ofY 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》
{~Q9jg(A Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
RB\0o,mw4 《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》
~^6[SbVb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}qqE2;{ND 《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》
Awip qDAu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nBVR)|+M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l'~~hQ{h/ agreement for a settlement 授产协议
U}6F B = agreement for assignment 转让协议
r-r)'AAO agreement for sale 售卖协议；买卖协议
mnZS](> agreement for sale and purchase 买卖协议
TA
x9<' agreement for the payment of interest 支付利息协议
l'pu?TP{a agreement for the repayment of money 还款协议
t Hvc *D agreement of reinsurance 再保险协议
HQpw2bdy Agricultural Bank of China 中国农业银行
u:6PAVW? air passenger departure tax 飞机乘客离境税
yMJ Y6$Ct Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k|ol+
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cz2guUu alcohol duty 酒精税
,b &-o?.{ alienation 让与；让渡；转让
1#G( alimony 生活费；赡养费
w2
L' j9 All Ordinaries Index [AOI] 所有普通股指数
ftL>oOz[ all risks 全险；综合险
* KDT0 ;/s All Sales Record for Stock Market 《股票市场成交报告》
"agc*o~!F Allied Capital Resources Limited 新联财务有限公司
[f_4%Now all-items index [Consumer Price Index] 总指数〔消费物价指数〕
rh8.kW-K_ allocation letter 拨款信件
`u. /2]n allocation of fund 分配款项；预留款项
j K!Y- allocation of profit 利润分配；溢利分配
9PU9B YBG allocation warrant 拨款令
]m>N!Iu allotment 分配；配股
v7V.,^6+ allotment notice 股份配售通知；配股通知
|Lq - vs? allotment of shares 股份分配
/~4wM#Yi8 allowable 可获宽免；免税的
r_5k$u( allowable business loss 可扣除的营业亏损
6I)1[tU allowable expenses 可扣税的支出
dzK]F/L] allowance 免税额；津贴；备抵；准备金
j:JM v allowance for debts 债项的免税额
vlH E\%{ allowance for depreciation by wear and tear 耗损折旧免税额
x6d0yJ < allowance for funeral expenses 殡殓费的免税额
oAMB}a; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\Mujx3Fmvx allowance for repairs and outgoings 修葺及支出方面的免税额
< @Lw ' allowance to debtor 给债务人的津贴
(>E}{{>2r alteration of capital 资本更改
Ap { 2*o alternate trustee 候补受托人
@YH<Hc amalgamation 合并
P3due|4M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#4?(A[]>H ambit of charges 征税范围；收费范围
ndsu}:my amended valuation 经修订的估值
z%F68 f73 American Commodities Exchange 美国商品交易所
UUzu`>upB American Express Bank Limited 美国运通银行
|o:[*2- American Stock Exchange 美国证券交易所
.^ ?^QH3 amortization 摊销
# rE#lHo amount due from banks 存放银行同业的款项
DeMF<)# amount due from banks abroad 存放海外银行同业的款项
<])w@QOA# amount due from holding companies 控股公司欠款
f/FK>oUh amount due from local banks 存放本港银行同业的款项
w&M)ws;$ amount due to banks 银行同业的存款
1j_x 51p amount due to banks abroad 海外银行同业的存款
rm-6A z V amount due to holding companies 控股公司存款
^G(/;c*= amount due to local banks 本港银行同业的存款
G k.;<d amount due to outport banks 外埠银行同业的存款
%
d%KH9u amount for note issue 发行纸币的款额
a^9-9* amount of bond 担保契据的款额
aCL_cVOMR amount of consideration 代价款额
W?(^|<W amount of contribution 供款数额
Fu
K(SP3 amount of indebtedness 负债款额
" ;)SA,Z amount of principal of the loan 贷款本金额
D^ E+#a 1 amount of rates chargeable 应征差饷数额
""j(wUp-W amount of share capital 股本额
>=|;2*9v amount of sums assured 承保款额
?z:Xdx\l amount of variation 变动幅度
,| \62B` amount of vote 拨款数额
c {iF amount payable 应付款额
$WOiXLyCk amount receivable 应收款额
DwQa j"1<% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GM5 s~, analysis 分析
Jb~ nu ancillary risk 附属风险
m[@7!.0=
annual account 周年帐目；周年帐目报表；年度决算；年结
\"E-z.wW= annual accounting date 年结日期
P]Hcg|& annual allowance 每年免税额；年积金；年度津贴；年津
STC'j1U annual balance 年度余额
F-^#EkEGe annual disposable income 每年可动用收入
b&Dc DX annual estimates 周年预算
jY]hMQ/H annual fee 年费
uq}>5 annual general meeting 周年大会
oEqt7l[I{ annual growth rate 年增率；每年增长率
[5v[Zqud annual long-term supplement 长期个案每年补助金
VW7
?{EL7 annual pensionable emolument 可供计算退休金的年薪
) /'y'd<r annual report 年报
e[3 rz%'Q Annual Report on the Consumer Price Index 《消费物价指数年报》
x*)@:W! annual return 周年报表；周年申报表；每年报税表格
~(TS>ck@ Annual Return Rules 《周年报表规则》
;K'1dsA annual review of consumer prices 每年消费物价回顾
4_`ss+gk annual roll-forward basis 逐年延展方式
R+c
{Pl annual salary 年薪
x?ajTzMv annual statement 年度报表；年度决算表
.K`^n\T
t Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
nDR) UR annuitant 年金受益人
=w~phn annuity 年金
SI:+I4i annuity contract 年金合约
{y{& tz Z annuity on human life 人寿年金
6 7uUeCW antecedent debt 先前的债项
E57J).x-BP ante-dated cheque 倒填日期支票
OVsZUmSG anticipated expenditure 预期开支
39W"G7n?v anticipated net profit 预期纯利
Q k`yK|(0= anticipated revenue 预期收入
QfI)+pf anti-inflation measure 反通货膨胀措施
4eSV( u)4 anti-inflationary stance 反通货膨胀立场
EZm6WvlxSI apparent deficit 表面赤字
UuV<#N) apparent financial solvency 表面偿债能力
0n <t/74 apparent partner 表面合伙人
P|"U application for personal assessment 个人入息课税申请书
mUj=NRq application of fund 资金应用
t"0Z=`Wi application to release as liquidator and to destruct the books of accounts and documents
&^H qbLz 申请免除清盘人职务及毁灭帐簿与文件
D4:c)} appointed actuary 委任精算师
w$JG:y# appointed auditor 委任核数师；委任审计师
BF*]l8p appointed trustee 委任的受托人
{ r9fKA appointer 委任人
W_zv"c apportioned pro rata 按比例分摊
_T\~AwVc< apportionment 分配；分摊
I2@pkVv3z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o{EWNkmj apportionment formula 分摊方程式
vW\#2[j[ apportionment of estate duty 遗产税的分摊
e ;4y5i appraisal 估价；评估
QyJ2P{z appreciable growth 可观增长
(6C%w)8' appreciable impact 显着影响
FFT h}>> appreciable increase 可观增长
k+^-;=u 6< appreciation 增值；升值
t 3TnqA appreciation against other currencies 相对其他货币升值
O k-*xd appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E%CJM+r! appreciation tax 增值税
rYnjQr2a appropriation 拨款；拨用；拨付
c'=p4Fcm appropriation account 拨款帐目
'_z#}P< Appropriation Bill 拨款法案
~-+lZ4} appropriation-in-aid system 补助拨款办法
%ZF6%m0S approved assets 核准资产
*$ZLu jy7 approved basket stock 认可一篮子证券
*"N756Cj approved budget 核准预算
)V!dmVQq{g approved charitable donation 认可慈善捐款
+LwE=unS approved charitable institution 认可慈善机构
:y)'_p *l/ approved currency 核准货币；认可货币
<y+8\m approved estimates 核准预算
S[o_$@| approved estimates of expenditure 核准开支预算
t]Ey~-Rx approved overseas insurer 核准海外保险人
zwA kXj approved overseas trust company 核准海外信托公司
fJ[(zjk approved pooled investment fund 核准汇集投资基金
kaxAIk8l approved provident fund scheme 认可公积金计划
jgLCs)=5hV approved provision 核准拨款
\R >!HY approved redeemable share 核准可赎回股份
;c BFft}D approved regional stock 认可地区性证券
Qt_LBJ UWV approved retirement scheme 认可退休金计划
D0?l$]aE approved subordinated loan 核准附属贷款
7` ^]:t arbitrage 套戥；套汇；套利
U>^u!1X arbitrageur 套戥者；套汇者
';buS -|6 arbitrary amount 临时款项
s=lk K / [ arrangement 措施；安排；协定
$ ]/a/!d arrears 欠款
Qh )QdW4 arrears of pay 欠付薪酬
. bh>_ W_h arrears of revenue 逾期未收税款；逾期未收的帐项
0&1!9 -(d articles of association 组织章程；组织细则；组织章程细则
X<4h"W6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
a7#J af ascertainment of profit 确定利润
l x<]v^ "Asia Clear" “亚洲结算系统”
X@u-n_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M[ea!an Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*$nz<? Asian Development Fund [ADF] 亚洲发展基金
4_3
DQx9s Asian dollar bond 亚洲美元债券
y0Pr[XZ Asian dollar market 亚洲美元市场
L 0{ehpvM Asian dollar rate 亚洲美元利率
Ly?yW S-x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xF *C0B;QL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$= 8?@My< asked price 沽盘；喊价；索价；卖方报价
?`Oh]2n)6 assessable income 应评税入息
jI$}\*g assessable loss 应评税亏损
*
%p6+D-C assessable profit 应评税利润
F`9;s@V* assessable value 应评税值
M2ig iR assessed profit 估定利润
i"uAT$x e assessed value 经评估价值
!$'s?rnh assessment 评税；评定；估价；评税单
j|f$:j assessment number 评税编号；估价编号
y Q>
*F assessment of additional tax 补加税评税
O>^0} assessment of performance 业绩评估；实绩评价
_zQ3sm Assessor 评税主任
YShtoaCx> asset price bubbles 资产价格泡沫
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ei_<A{ asset-backed securities 具资产保证的证券
H4'xxsx assets accretion 资产增值
#`6A}/@.+ assets and liabilities 资产与负债
h<oQ9zW) assets betterment statement 资产递增表；资产改进表
o6^^hc\ assets lending 实物放款；有抵押贷款
+ >N/q(l assets of the company passing on the death 死者去世时转移的公司资产
B9;- Blh assets pledged as security for liabilities 用作负债抵押的资产
DiF=<} >x assets portfolio 资产投资组合
`vJ+ sRf assets price 资产价格
.^^YS$%%7 assets quality 资产质素
F{ cKCqI? assets realization 资产变现
% Uk]e5Hu assets refinancing arrangement 资产再集资安排
Z7 &Bn assets securitization 资产证券化
iYj+NL assets situated outside Hong Kong 在香港以外地方的资产
B$b'bw. assets stripping 削减资产；拆卖资产
1!. CfQi assets value 资产值
8Ua ;< h% assignee 承让人
Do}mC v assignment 转让；转让书；转让契
S5ofe]tS@ assignment of interest 权益转让
KOWx P47b assignment of letters patent and trade mark 专利证书及商标转让
O$B]#]L+ assignment of property 物业转让；物业转让书
X]q,A5g assignment right 转让权
aT C7 H]e assignor 转让人
ap k06"/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
mqGp] '{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x\j 6=| associate member 附属会员
|2!/<%Yr ` associated body corporate 相联法人团体
/U[Y w) associated company 相联公司；联属公司
.}.5|z} A associated corporation 相联法团
-b-Pvw4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zO`54^ 公认会计师公会〔英国〕
#;'1aT Association of Futures Exchange Brokers 香港期货经纪协会
_N~h#( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ml8 '=KN_ association of underwriters 承保人组织
ANh5-8y assumption of control 接管
>\b=bT@iM assurance 担保；保险；转易；转易书
2s,wC!', assurance of interest 权益的转易
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q^umw at 19XX price 按一九ＸＸ年价格计算
W`] , at a discount 按赔价计算；按贴水价格计算；打折扣
8Pklw^k at a premium 按溢价计算；按升水价格计算
RRy3N
)HR at call 通知付款；按通知
Fs7/ 3
at constant market price 按固定市价计算
>G<AyS&z* at constant price 按固定价格计算
zH8l-0I+$ at cost 按成本计算
JZ&]"12]fR at current market price 按当时市价计算；按现时市价计算
V ^=o@I at current price 按当时价格计算；按现时价格计算
+<Ot@ luE at factor cost 按要素成本计算；按生产要素成本计算
mP GF Y at money-of-the-day price 按付款当日价格计算
@"T_W(i;BI at or better 按指定或较佳价位〔买卖指令〕
{{ M?+]p,^ at par 按面值计算；平价
+0; n t at sight 见票即付
F(/^??<5 at the close 按收市盘
Owalt4}C at the opening 按开市盘
+vf k+6 attestation 见证；见证条款
4RsV\Y{FN at-the-money option 平价期权
&;7\/m*W1 attorney 受权人；受托代表人
C( C4R+U attornment 新拥有人承认书
z%t >z9hU attributable profit 可归属利润
+u*WUw! % attributable share value 可归属股份价值
bU1UNm`{C Auckland Stock Exchange 奥克兰证券交易所
?lCKZm.,(- auction 拍卖
e-f_ #!bW auctioneer 拍卖商
0Ph,E audit 审计；核数
4O[T:9mn0 Audit Commission 审计署
&O(z|-&| x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b #|M-DmT 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〕
f+Nq?GvwBQ audit review 帐目审查
CDei+ q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
iUqL / audited account 审计帐目；经审计的帐目
o9~ Z! &p audited annual account 经审计的周年帐目
;5-Sn(G audited balance sheet 经审计的资产负债表
kc `Q-
N} auditor 核数师；核数主任；审计师
%VsuG A auditor's certificate 核数师证明书；审计师证明书
<pR b#G" auditor's report 核数师报告；审计师报告
J\XYUs Aussie bond 澳元债券
)DuOo83n[" austerity budget 紧缩预算
M~;Ww-./ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
hRSRz5 J} Australia All Ordinaries Index 澳洲所有普通股票指数
t#oJr2 Australian Dollar [AUD] 澳元
zzy%d c Australian Options Market 澳大利亚期权市场
H-?SlVsf Australian Securities Commission 澳洲证券事务监察委员会
a9}cpfG=) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
EP7L5GZ-a Australian Stock Exchange 澳大利亚证券交易所
F ?e_$\M Austrian Schilling [ATS] 奥地利先令
< LQwH23@ authentication 认证；鉴证
R`Hyg4? authority to purchase 委托购买证；委购书
-uN5 DJSW authorization 认可；核准；授权；授权书
LX4S}QXw authorization by direction 指示授权
_OP75 kv authorization by instruction 指令授权
h9L A&! authorization by warrant 令状授权
%v:9 _nwO) authorization of unit trust 单位信托的认可
*nU7v3D authorized agent 指定代理人
d@pD5n=m ; authorized capital 法定资本
k 61Ot3 authorized clerk 出市员
$@[6j y authorized dealer 认可交易商
azz6_qk8 authorized financial institution 认可财务机构
u\-xlp?"o authorized fund 认可基金
$Ne$s authorized fund house 获授权的基金公司；认可基金公司
D_`MeqF}C authorized institution 认可机构
PoY+Y3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>F6'^9| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
py9(z`} authorized insurer 获授权保险人；获认可承保人
zCj]mH`es' authorized investment 特准投资项目
B|gyr4] authorized person 获授权人
% O>ehIerD authorized representative 获授权代表
#0"Fw$Pc authorized share capital 法定股本
_kl. zw% automated quotation system 自动报价系统
XKL kJZN Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[GZ%K`wx 自动交易系统〔香港期货交易所有限公司〕
xl@l< automatic adjustment mechanism 自动调整机制
, *8}TIS(s automatic adjustment system 自动调整系统
yb56nd Automatic Clearing House 自动票据交换所
M?x/C2| automatic exchange rates accumulation system 自动化汇率累集系统
|2AK~t|t Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i}N'W V`! automatic teller machine [ATM] 自动柜员机
([iMO E[D3 autopay 自动转帐
`Q^G
k{9P available assets 可用资产
$0V< wsVM available fiscal reserve 现存财政储备
g:`V:kbY$ available profit 可用利润
^k]OQc7q' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
wq J^tA! average 平均；平均数；海损
3|-)]^1O average basic salary 平均基本薪金
gI6./;;x average consumer expenditure 平均消费开支；一般消费开支
rq Dre`m average cost 平均成本
DG }t! average cost of land production 增辟土地平均成本
> `Gys8 T average daily turnover 平均每日成交额
3iJ4VL7 average daily wage rate 平均每日工资率
Q3u
P7j average expenditure pattern 平均开支模式
m^@,0\F average growth rate 平均增长率
c?"#x-<1s average net fixed assets 固定资产平均净值
5;oWFl average of relatives 相对价格平均数
BV"7Wp; average price 平均价格
+DaP XZ5. average propensity to consume 平均消费倾向；一般消费倾向
l4u_Z:<w average propensity to save 平均储蓄倾向；一般储蓄倾向
rePJ4i [y average rate 平均率
{<o_6 z`$ average revenue 平均收入；平均收益
yNi/JM average stock 平均库存；平均存货
.&=nP?ZPC6 average yearly rent 平均年租
fI;6!M#
avoidance of double taxation 避免双重课税
T?{"T/ avoidance of tax 避税
