A:
Pm P&Qje7 A share Ａ股；甲类股份
Jhj ]`$J abatement of tax 减税；减扣免税额
n5"i'o{w ABN AMRO Bank N.V. 荷兰银行
hD# Mhy5h above-the-line expenditure 线上项目支出；经常预算支出
#.u &2eyqQ above-the-line receipt 线上项目收入；经常预算收入
{KSLB8gtL ABSA Asia Limited 南非联合亚洲有限公司
roZn{+f absolute change 绝对数值变更
6DHZ,gWq absolute expenditure 实际开支
1g=T"O&= absolute guideline figure 绝对准则数字
CHS}tCfos> absolute interest 绝对权益
+9LzDH absolute order of discharge 绝对破产解除令
j(I(0Yyh absolute profit margin 绝对利润幅度
G-D}J2r=F absolute value 实值；绝对值
Ox
,Rk absolutely vested interest 绝对既得权益
.&5 3sJ0{ absorbed cost 已吸收成本；已分摊成本
R1hmJ absorption 吸收；分摊；合并
A]iT
uu5 p absorption rate 吸收率；摊配率；分摊率
DBy%"/c ACB Finance Limited 亚洲商业财务有限公司
,M HK|8! acceptable form of reciprocity 合理的互惠条件
1WaQWZ:= acceptable rate 适当利率；适当汇率
-ik$< >{X acceptance agreement 承兑协议
@ [FO;4w acceptance for honour 参加承兑
iaMl>ua acceptor 承兑人；接受人；受票人
s -6$C acceptor for honour 参加承兑人
L7lpOy4k accident insurance 意外保险
-c8h!.Q$ Accident Insurance Association of Hong Kong 香港意外保险公会
uWMS n accident insurance scheme 意外保险计划
.HTRvE`X accident year basis 意外年度基准
-A L^ accommodation 通融；贷款
D
Q4O accommodation bill 通融票据；空头票据
KD\%B5Jy accommodation party 汇票代发人
D|Tz{DRG account balance 帐户余额；帐户结余
*B4OvHi)' account book 帐簿
DQObHB8L account collected in advance 预收款项
= <A0; account current book 往来帐簿
~Q^.7.-T account of after-acquired property 事后取得的财产报告
@}^VA9ULK account of defaulter 拖欠帐目
~d<&OL account payable 应付帐款
T
g(\7Kq account payee only [A/C payee only] 只可转帐；存入收款人帐户
e2%mD.I account receivable 应收帐款
0f_` ;{ account receivable report 应收帐款报表
B{` K?e0 account statement 结单；帐单；会计财务报表
?!"pzDg account title 帐户名称；会计科目
q+qF;7 dN@ accountant's report 会计师报告
[fwk[qFa Accountant's Report Rules 会计师报告规则
wtL=^ accounting and auditing procedure 会计与审计程序；会计与核数程序
uCt ?(E> Accounting Arrangements 《会计安排》
LCXWpU j~ accounting basis 会计基础
C w!t B1D accounting by Official Receiver 破产管理署署长呈交的帐目
"KCG']DF Accounting Circular 《会计通告》
J10 /pS accounting class 会计类别
C5KUIOg accounting date 记帐日期；会计结算日期
k g(}%Ih accounting for money 款项核算
kxrYA|x Accounting Officer 会计主任
SPe%9J+ accounting period 会计报告期；会计期
%Ze7d& accounting policy 会计政策；会计方针
(uHyWEH t accounting practice 会计惯例
Nj?Q{ztS accounting principle 会计准则
E i2M ~/ accounting record 会计记录
Q4Wz5n1yp7 accounting report 会计报告
sWTa;Qi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
lt'N{LFvc Accounting Society of China 中国会计学会
) C\/ ( accounting statement 会计报表
]w*` } accounting system 会计制度；会计系统
a_VWgPVdDS accounting transaction 会计事项；帐务交易
b utB S accounting treatment 会计处理
B)d 4]]4\\ accounting year 会计年度
"Qc4v@~) accretion 增值；添加
Jzp|#*~$E accrual 应计项目；应累算数目
$BLd>gTzmv accrual basis 应计制；权责发生制
E>|fbaN-% accrual basis accounting 应计制会计；权责发生制会计
giIPK& accrue 应累算；应计
L;Yn q<x accrued benefit 应累算利益
@}r
s6 G accrued charges 应计费用
$Ups9p Q accrued cumulative preference share dividend 应累算的累积优先股股息
i6FJG\d accrued expenses 应累算费用
/Aw@2 6 accrued interest payable 应付利息；应计未付利息
=yRv *C accrued interest receivable 应收利息；应计未收利息
x'G_z_<V accrued right 累算权益
Q`O~ f<a accruing profit 应累算的利润
bO('y@)X accumulated fiscal reserve 累积财政储备
TQ~a5q accumulated profit 累积利润；滚存溢利
`.~*pT*u accumulated reserve 累积储备
}YiFiGf, accumulation of surplus income 累积收益盈余
_9=cxw i<w acquired assets 既得资产
! u: ;Ew acquisition 收购；购置；取得
'19 ? acquisition cost 购置成本
([SJ6ff]& acquisition expenses 购置费用
vwAhNw2- acquisition of 100% interest 收购全部股权
2/F8kVx{ acquisition of control 取得控制权
'" hSX= acquisition of fixed assets 购置固定资产
;i [;% acquisition of shell “买壳”
IW}Wt{ 'm acquisition price 收购价
@eESKg( , act of God 天灾
6 \UIp#X acting partner 执事合伙人
t8 lGC R active market 买卖活跃的市场；交投畅旺的市场；旺市
,l,q;]C % active partner 积极参与的合伙人
"fN
6_* active trading 交投活跃
oBnes* actual circulation 实际流通
1=X1<@* actual cost 实际成本
qx 0F*EH| actual expenditure 实际开支；实际支出
1'\s7P actual income 实际入息；实际收入；实际收益
-) +B!"1 actual market 现货市场
t,A=B(W actual price 现货价；实际价格
g^#,!e actual profit 实际利润
g&_f%hx? actual quotation 实盘；实际价位；实际报价
xMpgXB!' actual year basis 按实际年度计算
k5}Qx'/l actuals 实货
pFBK'NE actuarial investigation 精算调查
szqR1A actuarial principle 精算原则
mtLiS3Nk8 actuarial report 精算师报告
pI _:3D
xe Actuarial Society of Hong Kong 香港精算学会
XKOPW / actuarial valuation 精算师估值
?oV|.LM:W actuary 精算师
&ti J=;R1 ad referendum agreement 暂定协议；有待覆核的协定
Y!y pG- ad valorem duty 从价税；按值征税
2PNe~9)*# ad valorem duty system 从价税制
4,=;:#n,J ad valorem fee 从价费
ZBQ @S ad valorem tariff 从价关税
! P$[$W additional allowance 额外免税额
eT2Tg5Etc additional amount for unexpired risk 未过期风险的额外款额
#op0|:/N additional assessable profit 补加应评税利润
`4Fw,:+e additional assessment 补加评税
m,5?|J= additional commitment 额外承担
JPZ H%#E( additional commitment vote 额外承担拨款
# x X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@' P ay)P additional dependent parent allowance 供养父母额外免税额
`0+-:sXZ6 additional provision 额外拨款
)g^O'e=m additional stamp duty 附加印花税
pUu<0a^ additional tax 补加税罚款；补加税款
jnM}N:v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
L Xth-j=] adjudged bankrupt 被裁定破产
Zx: h)I adjudicated bankrupt 裁定破产人
* vqUOh adjudication fee 裁定费；评定印花税额手续费；评估契据费
l?xd3Z@7[ adjudication of bankruptcy 裁定破产；宣告破产
g^jTdrW/s adjudication of insolvency 裁定无力偿还债务
vr6YE;Rs adjusted actual 经调整的实数；调整后的实数
/z}b1m + adjusted current assets 经调整的流动资产；调整后的流动资产
=?\%E[j adjusted figure 经调整的数字；调整后的数额
`Hu2a]e9 adjusted liabilities 经调整的负债；调整后的负债
: /"5x adjusted loss 经调整的亏损；调整后的亏损
d+
[2Sm(7 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
ZC^NhgX adjusted profit 经调整的利润；调整后的利润
uA t{WDHm adjusted surplus 经调整的盈余额；调整后的盈余额
_ib
@<% adjusted value 经调整的价值；调整后的价值
AW!A +?F6 adjustment 调整；修订；理算〔保险〕
Ue>{n{H"y adjustment centre 调剂中心
#D ]C uSi adjustment lag 调整过程的时间差距；调整时差
6y^GMls I adjustment mechanism 调整机制
{ lppv( U adjustment of loss 亏损调整
U+[ "b-c adjustment process 调整过程；调整程序
>4+KEK adjustment range 调整幅度
h$6 ~3^g:P administered exchange rate 受管制汇率
0x^lHBYc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Jy('tfAHp administration expenses 行政费用
e:rbyzf# administration fee 手续费；行政费
;Z`R! administration in bankruptcy 破产管理
|tse"A5Z administration order 遗产管理令
/wP2Wnq$ administrator 管理人；遗产管理人
=u.23#. administrator of the estate 遗产管理人
Nz; \PS admission of debt 债项承认书
z"Cyjmg" admission of proof 接纳债权证明
O{U j advance 放贷款项；垫付款项；预支款项；预付款项
`'pAiu advance account 暂支帐目；预付款帐户
a #9pN?~ advance compensation 预付补偿金
p|Bo E ITL advance from shareholder 股东垫款
%E [HMq<H advance pending reimbursement 预支以待日后付还
U: )Gc advanced economy 先进经济体系
k7cY^&o advancement 预付；预付财产
^oW{N advances warrant 垫款令
V"} Jsr advancing 贷出
_w'_l>I adverse balance 逆差
K(WKx7Kky^ adverse exchange 逆汇
vF [ 4kDHk advertisement addressed to shareholders 在报章刊登的致股东通告
hp2$[p6O advice for collection 托收通知书
h b 8L[ 4 advice of drawing 提款通知书；汇票通知书
y3PrLBTz advice of payment 付款通知
{ 9^p3Q+:P Advisory Committee [Securities and Futures Commission]
,^DP 谘询委员会〔证券及期货事务监察委员会〕
B^d di Advisory Committee on Diversification 经济多元化谘询委员会
3Y &4yIx affidavit 誓章；遗产申报誓章
=([4pG affidavit of no receipt 述明无收款的誓章
d t "& affiliate 联号；联营公司；附属公司
_,d<9 Y) affiliated company 附属公司；联号；联营公司
VC% .u.< F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$3%+N|L affordability 负担能力
TgHUH>k African Development Bank [AfDB] 非洲开发银行
]M'~ uTf after-acquired property 事后取得的财产
6}|h after-hours dealing 市后交易
j"VDqDDz after-tax profit 税后盈利；税后利润；税后溢利
"{ Y6.)x agency agreement 代理协议
S.<4t*, agency expenses 代理机构的开支
wTG(U3{3K agency fee 代理费
O} }rosA Agency Law 《代理法》
/?Mr2!3N agent 代理人；承销人
Y hC|hDC agent of company 公司代理人
Z a S29 } agent's fee 代理人费；经纪费
K CH `=lX aggregate 总计；总数；总体数字
9b@yDq3hQ aggregate amount 总款额；总额
tE-g]y3 aggregate assets and liabilities 总体资产与负债
1xh7KBr , aggregate at constant price 按固定价格计算的总体数字
8lA,3'z aggregate demand 总需求
W,_2JqQp aggregate gross position 总持仓量
<td]k%*+ aggregate limit 总限额
{esb"beGLa aggregate of salaries tax 合计薪俸税
xH }bX- m aggregate performance 总体表现；总体业绩
25@@-2h @ aggregate supply 总体供应
-~X[j2 aggregate surplus 总盈余
6E9/ z aggregate total 整体总额
aUA)p}/: aggregate value 总值；合计价值
tCar: p4$ aggregated basis 合计基准
#3'M>SaoH aggregated net chargeable income 合计应课税入息实额
kQQDaZ 8 aggregation 合并计算；合计；总和
*v?kp> O aggregation of incomes of husband and wife 夫妇入息合并计算
0'YJczDq:7 aggregation of property 财产的总和
mm.%Dcn agio 差价；贴水
7?y 7fwER 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》
HPJ HA , Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
LIQ].VxIs 《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》
s{j A!T} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7q 5 *grm 《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》
Z&P\}mm Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mVh;=>8K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BBv+*jj agreement for a settlement 授产协议
"^a"`?J agreement for assignment 转让协议
~!cxRd5;F agreement for sale 售卖协议；买卖协议
vAqj4:j agreement for sale and purchase 买卖协议
bMNr +N agreement for the payment of interest 支付利息协议
m7u`r(& agreement for the repayment of money 还款协议
0z4M/WrNt agreement of reinsurance 再保险协议
ItZYOt|Hn Agricultural Bank of China 中国农业银行
ju .pQ=PSX air passenger departure tax 飞机乘客离境税
rPqM&&+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a(D=ZKbVU airport tax 机场税
$$"G1<EZ alcohol duty 酒精税
+%u3% } alienation 让与；让渡；转让
=9,^Tu| alimony 生活费；赡养费
FouN}X6 All Ordinaries Index [AOI] 所有普通股指数
het <#3Bo all risks 全险；综合险
N-Z=p)] All Sales Record for Stock Market 《股票市场成交报告》
_{gqi$Mi Allied Capital Resources Limited 新联财务有限公司
GG +T- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n${k^e -= allocation letter 拨款信件
r\Yh'cRW{ allocation of fund 分配款项；预留款项
KLE)+| allocation of profit 利润分配；溢利分配
\iP@|ay9 allocation warrant 拨款令
Ym! e}`A\F allotment 分配；配股
Eh|,[ D!E allotment notice 股份配售通知；配股通知
BenyA:W" allotment of shares 股份分配
XoL DqN! allowable 可获宽免；免税的
g.vE%zKL allowable business loss 可扣除的营业亏损
%'Q2c'r allowable expenses 可扣税的支出
uoe Zb=< allowance 免税额；津贴；备抵；准备金
b78~{h t` allowance for debts 债项的免税额
(/,l0 allowance for depreciation by wear and tear 耗损折旧免税额
xIC@$ GP allowance for funeral expenses 殡殓费的免税额
h:r?:C>n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jlFlhj:/I allowance for repairs and outgoings 修葺及支出方面的免税额
(V ]3w allowance to debtor 给债务人的津贴
G9yK/g&q alteration of capital 资本更改
KAI2 [ gs alternate trustee 候补受托人
+@?'dw amalgamation 合并
uLWu. Vx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.kn2M&P>= ambit of charges 征税范围；收费范围
a#;;0R $ amended valuation 经修订的估值
#jW=K&; American Commodities Exchange 美国商品交易所
TjYHoL5 American Express Bank Limited 美国运通银行
y _=y% American Stock Exchange 美国证券交易所
=!xX{o?64 amortization 摊销
q CYu@H o amount due from banks 存放银行同业的款项
wWiYxBeN amount due from banks abroad 存放海外银行同业的款项
Q}KOb4D amount due from holding companies 控股公司欠款
J ou*e% amount due from local banks 存放本港银行同业的款项
tqCkqmyC amount due to banks 银行同业的存款
' BS.:^ amount due to banks abroad 海外银行同业的存款
l &'q+F amount due to holding companies 控股公司存款
q!@!eC[b amount due to local banks 本港银行同业的存款
ZH9Fs'c= amount due to outport banks 外埠银行同业的存款
J{Kw@_ypP amount for note issue 发行纸币的款额
ZDgT" 53 amount of bond 担保契据的款额
^-[
I;P amount of consideration 代价款额
=CZRX'
+yN amount of contribution 供款数额
qqf*g=f amount of indebtedness 负债款额
! ]82$ amount of principal of the loan 贷款本金额
|D"L!+J-$ amount of rates chargeable 应征差饷数额
dS4z Oz" amount of share capital 股本额
)H{1 Xjh - amount of sums assured 承保款额
tHZ"o!(S amount of variation 变动幅度
^MF 2Q+ amount of vote 拨款数额
KvPCb%!ZP amount payable 应付款额
orH6R8P] amount receivable 应收款额
zI jfx K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tm^joK[{|J analysis 分析
ZL\^J8PRK ancillary risk 附属风险
o,dp{+({ annual account 周年帐目；周年帐目报表；年度决算；年结
9&A O annual accounting date 年结日期
,) #rD9ZnC annual allowance 每年免税额；年积金；年度津贴；年津
M K)}zjw annual balance 年度余额
~ ILv*v@m annual disposable income 每年可动用收入
>19s: + annual estimates 周年预算
6AG]7d< annual fee 年费
UGy3 B) annual general meeting 周年大会
MyllL@kP annual growth rate 年增率；每年增长率
0#!}s&j/ annual long-term supplement 长期个案每年补助金
] Z8u0YtM) annual pensionable emolument 可供计算退休金的年薪
4^l 9 d annual report 年报
4oiE@y&{4 Annual Report on the Consumer Price Index 《消费物价指数年报》
GyN|beou annual return 周年报表；周年申报表；每年报税表格
c]aU}[s1 Annual Return Rules 《周年报表规则》
t~/ :St annual review of consumer prices 每年消费物价回顾
9$ ;5J annual roll-forward basis 逐年延展方式
Af]zv~uM annual salary 年薪
}3X/"2SW^ annual statement 年度报表；年度决算表
8T T#b?d 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
`hkvx t annuitant 年金受益人
YYYF a annuity 年金
$jE<n/8 annuity contract 年金合约
E OXkMr annuity on human life 人寿年金
< KU 0K antecedent debt 先前的债项
Mh-"B([Z ante-dated cheque 倒填日期支票
Sl, DZ! anticipated expenditure 预期开支
ocZ}RI#Q anticipated net profit 预期纯利
?%hd3zc+f anticipated revenue 预期收入
^]R_t@ anti-inflation measure 反通货膨胀措施
VPYLDg.' anti-inflationary stance 反通货膨胀立场
*m+F Myr apparent deficit 表面赤字
9U6$-]J apparent financial solvency 表面偿债能力
bHnKtaK4c apparent partner 表面合伙人
<m`CLVx8m application for personal assessment 个人入息课税申请书
/-[vC$B" application of fund 资金应用
iIX%%r+ application to release as liquidator and to destruct the books of accounts and documents
A'z]?xQR 申请免除清盘人职务及毁灭帐簿与文件
i~]6 0M> appointed actuary 委任精算师
>B**fZ~L appointed auditor 委任核数师；委任审计师
ZY `9 appointed trustee 委任的受托人
Uq#2~0n> appointer 委任人
%Tp
k1 apportioned pro rata 按比例分摊
yV:8 >9wE8 apportionment 分配；分摊
(l{8Ix s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;P)oKx apportionment formula 分摊方程式
JP<j4/ apportionment of estate duty 遗产税的分摊
M1- tRF appraisal 估价；评估
sPvs}}Z]P appreciable growth 可观增长
mB _?N $ K appreciable impact 显着影响
Sc >m w
appreciable increase 可观增长
Cy$~H appreciation 增值；升值
[#uhMn^ appreciation against other currencies 相对其他货币升值
)H
W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m 1; Htw appreciation tax 增值税
8fP2qj0 appropriation 拨款；拨用；拨付
^7aqe*|vm appropriation account 拨款帐目
*P=3Pl?j Appropriation Bill 拨款法案
5S!#^>_ appropriation-in-aid system 补助拨款办法
7wh4~ approved assets 核准资产
<|_>r`@%l approved basket stock 认可一篮子证券
0 q"4\#4l approved budget 核准预算
`KA==;0 approved charitable donation 认可慈善捐款
=M;F&;\8 approved charitable institution 认可慈善机构
D r(0w{5 approved currency 核准货币；认可货币
u'l4=e approved estimates 核准预算
ojn O69v approved estimates of expenditure 核准开支预算
&@oI/i&0B approved overseas insurer 核准海外保险人
]j >xQm\ approved overseas trust company 核准海外信托公司
q=88*Y approved pooled investment fund 核准汇集投资基金
(x2 ?{\? approved provident fund scheme 认可公积金计划
NgyEy n
\ approved provision 核准拨款
QvZ"{ approved redeemable share 核准可赎回股份
FJtmRPP[r approved regional stock 认可地区性证券
#U`AK9rP_g approved retirement scheme 认可退休金计划
1*hE bO approved subordinated loan 核准附属贷款
3oLF^^^g arbitrage 套戥；套汇；套利
.>R`#@+I arbitrageur 套戥者；套汇者
8)9-*Bzj arbitrary amount 临时款项
TS6xF? arrangement 措施；安排；协定
,M3hE/rb/ arrears 欠款
3(V0,L'1 arrears of pay 欠付薪酬
qo3+=*"V arrears of revenue 逾期未收税款；逾期未收的帐项
}jC O@v; articles of association 组织章程；组织细则；组织章程细则
({t^/b*8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+=E\sEe ascertainment of profit 确定利润
\KhcNr?ja= "Asia Clear" “亚洲结算系统”
(_e[CqFu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vlkw Wm Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$8eiifj Asian Development Fund [ADF] 亚洲发展基金
,@f"WrQ Asian dollar bond 亚洲美元债券
\HLo%]A@M Asian dollar market 亚洲美元市场
gW~T{+ f Asian dollar rate 亚洲美元利率
h^=;\ng1l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ak@! F6~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zJw5+
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asked price 沽盘；喊价；索价；卖方报价
pmB
{b assessable income 应评税入息
rk1,LsZVS assessable loss 应评税亏损
#E!^oZm<Z assessable profit 应评税利润
#b[bgxm assessable value 应评税值
,.9 lz assessed profit 估定利润
VNWB$mM.2 assessed value 经评估价值
JGHj(0j assessment 评税；评定；估价；评税单
S 3 %2T assessment number 评税编号；估价编号
gd0)s1{9 assessment of additional tax 补加税评税
jI\@<6O assessment of performance 业绩评估；实绩评价
_ZhQY, Assessor 评税主任
5]Rbzg2t asset price bubbles 资产价格泡沫
akyMW7'3V< asset-backed securities 具资产保证的证券
bp9RF
d{ assets accretion 资产增值
f9u=h} assets and liabilities 资产与负债
*zPqXtw!j assets betterment statement 资产递增表；资产改进表
o664b$5nsI assets lending 实物放款；有抵押贷款
gf8o~vKX$G assets of the company passing on the death 死者去世时转移的公司资产
%evb.h) assets pledged as security for liabilities 用作负债抵押的资产
aNu.4c/ 5 assets portfolio 资产投资组合
I^k&v V assets price 资产价格
@)h>vg assets quality 资产质素
Yg.[R]
UC assets realization 资产变现
H Z'rM5Kq assets refinancing arrangement 资产再集资安排
F@Sk=l( assets securitization 资产证券化
z<5 5[~3 assets situated outside Hong Kong 在香港以外地方的资产
F&wAre< assets stripping 削减资产；拆卖资产
9k;,WU(K< assets value 资产值
aU(.L C assignee 承让人
o C|oh assignment 转让；转让书；转让契
s*Qyd{" z assignment of interest 权益转让
y-+W assignment of letters patent and trade mark 专利证书及商标转让
N0S^{ j,i assignment of property 物业转让；物业转让书
;VKWY assignment right 转让权
KU U {X~w assignor 转让人
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,.Z associate 有联系的人；有关连人士；相联者；合伙人；联系人
DehjV6t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^~V2xCu ! associate member 附属会员
l3Zi]`@r associated body corporate 相联法人团体
C%Lr3M;S' associated company 相联公司；联属公司
tR>zBh_b associated corporation 相联法团
Y_[7q<L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Cqnuf5e>L 公认会计师公会〔英国〕
aH. "|
*. Association of Futures Exchange Brokers 香港期货经纪协会
]?(kaNQ "D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v1{j1~ZR association of underwriters 承保人组织
6Pl|FI JF assumption of control 接管
o~XK*f=( assurance 担保；保险；转易；转易书
A*DN/lG assurance of interest 权益的转易
D-{*3?x at 19XX price 按一九ＸＸ年价格计算
g PCf+>X{ at a discount 按赔价计算；按贴水价格计算；打折扣
aC}\`.Kb at a premium 按溢价计算；按升水价格计算
1@ OpvO5 at call 通知付款；按通知
bss2<mqlH at constant market price 按固定市价计算
2|bt"y-5r at constant price 按固定价格计算
kfnh1|D=aY at cost 按成本计算
= OF hM7 at current market price 按当时市价计算；按现时市价计算
'/xynk%)xw at current price 按当时价格计算；按现时价格计算
'=$`NG8 l at factor cost 按要素成本计算；按生产要素成本计算
m'}`+#C%) at money-of-the-day price 按付款当日价格计算
m:)&:Y0 (a at or better 按指定或较佳价位〔买卖指令〕
qj~=qV0p at par 按面值计算；平价
OS#aYER~/ at sight 见票即付
>G|RVB at the close 按收市盘
B$rhsK % at the opening 按开市盘
t)W=0iEd9 attestation 见证；见证条款
jm%s#`)g at-the-money option 平价期权
9jI muSZ attorney 受权人；受托代表人
f%EHzm/V attornment 新拥有人承认书
*xxk70Cb attributable profit 可归属利润
-*mbalU,J attributable share value 可归属股份价值
2*75*EQCH Auckland Stock Exchange 奥克兰证券交易所
*>W<n1r@] auction 拍卖
7 T [$BrO\ auctioneer 拍卖商
nPvys~D audit 审计；核数
~B{08%|oK Audit Commission 审计署
7<WUj K| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A2gFY} 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〕
j?u1\<m audit review 帐目审查
_ 3% $E.Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0+iRgnd9? audited account 审计帐目；经审计的帐目
#,z-Pj?O! audited annual account 经审计的周年帐目
&V*MNi,4Z audited balance sheet 经审计的资产负债表
mQ`atFz:Z auditor 核数师；核数主任；审计师
wY ItG"+6 auditor's certificate 核数师证明书；审计师证明书
T9$~tv,5F auditor's report 核数师报告；审计师报告
R*bx&..< Aussie bond 澳元债券
ZX&e,X~V austerity budget 紧缩预算
pZS]i
" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^|Z'}p|& Australia All Ordinaries Index 澳洲所有普通股票指数
a&JY x Australian Dollar [AUD] 澳元
3}\ z&| Australian Options Market 澳大利亚期权市场
z` 6$ p1U Australian Securities Commission 澳洲证券事务监察委员会
~4+ Y BN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'sI ne> Australian Stock Exchange 澳大利亚证券交易所
8 WV5'cX Austrian Schilling [ATS] 奥地利先令
2?7ID~\ authentication 认证；鉴证
K@=u F 1? authority to purchase 委托购买证；委购书
+H&/C1u authorization 认可；核准；授权；授权书
[c=W p authorization by direction 指示授权
c!\T 0XtT authorization by instruction 指令授权
3?j: M]fR authorization by warrant 令状授权
a%c <3' authorization of unit trust 单位信托的认可
T`@b rL authorized agent 指定代理人
X% 05 [N authorized capital 法定资本
<J%Z?3@ T authorized clerk 出市员
J\+fkN<. authorized dealer 认可交易商
Xd A]);, authorized financial institution 认可财务机构
I<RARB-j authorized fund 认可基金
T&[6 authorized fund house 获授权的基金公司；认可基金公司
Y}BP ] #1 authorized institution 认可机构
xKE=$SV( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!B Pm{_C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:2xGfy?? authorized insurer 获授权保险人；获认可承保人
i45.2, authorized investment 特准投资项目
gnZ#86sO authorized person 获授权人
J=Kv-@I>E authorized representative 获授权代表
Mw,]Pt6 ~i authorized share capital 法定股本
s/@uGC0> automated quotation system 自动报价系统
M 0}r)@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]d(Z% 自动交易系统〔香港期货交易所有限公司〕
Vq0X :<9 automatic adjustment mechanism 自动调整机制
F_:W u,dUZ automatic adjustment system 自动调整系统
cr -5t4<jK Automatic Clearing House 自动票据交换所
$s=` {v v automatic exchange rates accumulation system 自动化汇率累集系统
h{7>> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`\(co;: automatic teller machine [ATM] 自动柜员机
4~1 b autopay 自动转帐
%Y0lMNP available assets 可用资产
7 Ku&Q<mi available fiscal reserve 现存财政储备
`#iL'ND[ available profit 可用利润
` =pA;R9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
rNhS\1 - average 平均；平均数；海损
rF[-4t
% average basic salary 平均基本薪金
HgW!Q(* average consumer expenditure 平均消费开支；一般消费开支
'V%w{ZiiV average cost 平均成本
#tg\
bb average cost of land production 增辟土地平均成本
OMk3\FV2Z average daily turnover 平均每日成交额
8Y8bFWuc average daily wage rate 平均每日工资率
&iu]M=Y b average expenditure pattern 平均开支模式
4 ;_g9] average growth rate 平均增长率
}=f\WWJf 0 average net fixed assets 固定资产平均净值
L44|/~ average of relatives 相对价格平均数
~6t<`&f average price 平均价格
7l-MV n_8 average propensity to consume 平均消费倾向；一般消费倾向
G0h&0e{w average propensity to save 平均储蓄倾向；一般储蓄倾向
KsIHJr7- average rate 平均率
$yU}56(z~ average revenue 平均收入；平均收益
&;?+ ^L> average stock 平均库存；平均存货
tH; 6 Mp;f average yearly rent 平均年租
%`pi*/( avoidance of double taxation 避免双重课税
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h3#4 avoidance of tax 避税
