A:
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}[}P A share Ａ股；甲类股份
`#?]g ! abatement of tax 减税；减扣免税额
t**MthnW ABN AMRO Bank N.V. 荷兰银行
R%6K xN)+@ above-the-line expenditure 线上项目支出；经常预算支出
!:Ob3Mq\ above-the-line receipt 线上项目收入；经常预算收入
:"gu=u! ABSA Asia Limited 南非联合亚洲有限公司
ufJHC 06 absolute change 绝对数值变更
.V@3zzv\ absolute expenditure 实际开支
f@0Km^a Uc absolute guideline figure 绝对准则数字
Jk57| )/ absolute interest 绝对权益
>cH}sNHy absolute order of discharge 绝对破产解除令
C);I[H4Yfw absolute profit margin 绝对利润幅度
G%>M@nYUE absolute value 实值；绝对值
a1z*Z/!5 absolutely vested interest 绝对既得权益
KebC$g@W absorbed cost 已吸收成本；已分摊成本
3cc; BWvM absorption 吸收；分摊；合并
C0W-}H absorption rate 吸收率；摊配率；分摊率
CP
Ju= ACB Finance Limited 亚洲商业财务有限公司
dst!VO:
M acceptable form of reciprocity 合理的互惠条件
a}[rk*QmZ acceptable rate 适当利率；适当汇率
R]0tG
acceptance agreement 承兑协议
8|tnhA]~ acceptance for honour 参加承兑
w[#*f?at~ acceptor 承兑人；接受人；受票人
c]NZG n* acceptor for honour 参加承兑人
%v[KLMo'( accident insurance 意外保险
"Fz1 :VV& Accident Insurance Association of Hong Kong 香港意外保险公会
Tr,
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WQsu}_g5y accident year basis 意外年度基准
*RFBLCt accommodation 通融；贷款
m}'!W`< accommodation bill 通融票据；空头票据
8zQN [ [#n accommodation party 汇票代发人
_% i!Ly G account balance 帐户余额；帐户结余
/]2I%Q account book 帐簿
Se > v|6 account collected in advance 预收款项
FY
pspv?4 account current book 往来帐簿
'?T<o account of after-acquired property 事后取得的财产报告
V6_~"pRR= account of defaulter 拖欠帐目
f |NXibmP account payable 应付帐款
e E@7AM account payee only [A/C payee only] 只可转帐；存入收款人帐户
K+`deH_d account receivable 应收帐款
Px&)kEQ account receivable report 应收帐款报表
?L6wky{ account statement 结单；帐单；会计财务报表
BzTzIo 5 account title 帐户名称；会计科目
zN/nKj: Q accountant's report 会计师报告
T-Yb|@4 Accountant's Report Rules 会计师报告规则
@#yl_r% accounting and auditing procedure 会计与审计程序；会计与核数程序
-_bDbYL Accounting Arrangements 《会计安排》
PoD/i@ accounting basis 会计基础
,fvhP $n accounting by Official Receiver 破产管理署署长呈交的帐目
M|7][! <G! Accounting Circular 《会计通告》
)NO ,G accounting class 会计类别
5m\ )82s accounting date 记帐日期；会计结算日期
%-
Ga ^[ accounting for money 款项核算
YMj iJTl Accounting Officer 会计主任
9/{ 8Y & accounting period 会计报告期；会计期
,m M7g accounting policy 会计政策；会计方针
Lm+E? Ca accounting practice 会计惯例
j9. %(* accounting principle 会计准则
60l!3o"p! accounting record 会计记录
A-u!{F accounting report 会计报告
O;.DQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
vd/ BO Accounting Society of China 中国会计学会
|}@teN^J*U accounting statement 会计报表
%yK- Q,'O accounting system 会计制度；会计系统
.2y @@g accounting transaction 会计事项；帐务交易
n!U1cB{ accounting treatment 会计处理
B/B`=%~5_^ accounting year 会计年度
% -.V6}V accretion 增值；添加
Y6 a9S`o accrual 应计项目；应累算数目
CKX3t:HP0 accrual basis 应计制；权责发生制
[K1z/ea)V accrual basis accounting 应计制会计；权责发生制会计
zUWeOR 'X accrue 应累算；应计
HC"y C;_ accrued benefit 应累算利益
zr wzI+4 accrued charges 应计费用
8v6AfTo% accrued cumulative preference share dividend 应累算的累积优先股股息
>AWWwq - accrued expenses 应累算费用
c/%GfB[w0 accrued interest payable 应付利息；应计未付利息
xu@xP5GB^ accrued interest receivable 应收利息；应计未收利息
DH uUEv< accrued right 累算权益
7gREcL 2 accruing profit 应累算的利润
tO3#kV\, accumulated fiscal reserve 累积财政储备
$<L@B|}F) accumulated profit 累积利润；滚存溢利
%0vWyU:K9 accumulated reserve 累积储备
&&C'\,ZK5 accumulation of surplus income 累积收益盈余
T%E/k#
)q acquired assets 既得资产
M2nUY`%#v acquisition 收购；购置；取得
b]*OGp4]5 acquisition cost 购置成本
gI/(hp3o b acquisition expenses 购置费用
=+H,} acquisition of 100% interest 收购全部股权
"om[S : ai acquisition of control 取得控制权
3teP6|K'g acquisition of fixed assets 购置固定资产
ViU5l*n; acquisition of shell “买壳”
| g"K7XfM4 acquisition price 收购价
m14'u GC act of God 天灾
AmrVxn4 acting partner 执事合伙人
8_M"lU0[ active market 买卖活跃的市场；交投畅旺的市场；旺市
N9~'\O$'7 active partner 积极参与的合伙人
)!FheoR active trading 交投活跃
&,* ILz actual circulation 实际流通
<KX+j,4 actual cost 实际成本
3 ;A Jp_; actual expenditure 实际开支；实际支出
'_ys4hz} actual income 实际入息；实际收入；实际收益
lkJe7 +s actual market 现货市场
~VV $wU!A actual price 现货价；实际价格
;_0frX actual profit 实际利润
CD4@ 0Z+ actual quotation 实盘；实际价位；实际报价
"d2JNFIHb actual year basis 按实际年度计算
ER;\Aes*? actuals 实货
Kd*=- actuarial investigation 精算调查
yTf/]H]d actuarial principle 精算原则
B &3sV+ actuarial report 精算师报告
AB<%GzW 0( Actuarial Society of Hong Kong 香港精算学会
T=CJUla actuarial valuation 精算师估值
fnIF<Zt actuary 精算师
b&'Y W*W ad referendum agreement 暂定协议；有待覆核的协定
h+Y>\Cxg ad valorem duty 从价税；按值征税
5ka6=R(r ad valorem duty system 从价税制
fh` }~ aQ ad valorem fee 从价费
IuMJ-" ad valorem tariff 从价关税
3E}j*lo additional allowance 额外免税额
f/"IC;<~t> additional amount for unexpired risk 未过期风险的额外款额
Iu^I?c[ additional assessable profit 补加应评税利润
ZuKOscVS#T additional assessment 补加评税
Q x&7Ceu" additional commitment 额外承担
OyG2Ks"H additional commitment vote 额外承担拨款
*n EG<Y) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kIRjoKf <F additional dependent parent allowance 供养父母额外免税额
x@D> J G additional provision 额外拨款
2'Raj'2S4 additional stamp duty 附加印花税
8Nx fYA additional tax 补加税罚款；补加税款
ft~QVe! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4}Lui9 adjudged bankrupt 被裁定破产
gLlA'` ! adjudicated bankrupt 裁定破产人
T
"#DhEM adjudication fee 裁定费；评定印花税额手续费；评估契据费
,rOh*ebF adjudication of bankruptcy 裁定破产；宣告破产
Tq?f5swsI
adjudication of insolvency 裁定无力偿还债务
tH:?aP*2 adjusted actual 经调整的实数；调整后的实数
l9 n$cv^ adjusted current assets 经调整的流动资产；调整后的流动资产
|W*2 L] & adjusted figure 经调整的数字；调整后的数额
n^n QrRIp adjusted liabilities 经调整的负债；调整后的负债
{MUO25s02 adjusted loss 经调整的亏损；调整后的亏损
z? GtC{L9 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
<SdOb#2 adjusted profit 经调整的利润；调整后的利润
j"+6aD/lv adjusted surplus 经调整的盈余额；调整后的盈余额
#%{ adjusted value 经调整的价值；调整后的价值
#A:^XAU1Z@ adjustment 调整；修订；理算〔保险〕
"2 D{X adjustment centre 调剂中心
q (BRJ( adjustment lag 调整过程的时间差距；调整时差
*z]P|_:&G adjustment mechanism 调整机制
3h6,x0AG adjustment of loss 亏损调整
&a6-+r adjustment process 调整过程；调整程序
hMgk+4* adjustment range 调整幅度
ony;U#^T administered exchange rate 受管制汇率
C;ME" 4,( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hTPvt administration expenses 行政费用
:u2tu60&MJ administration fee 手续费；行政费
T0 cm+|S administration in bankruptcy 破产管理
d
<zD@ z administration order 遗产管理令
)iZhE"?z administrator 管理人；遗产管理人
SN`L@/I administrator of the estate 遗产管理人
B5_QH8kt7 admission of debt 债项承认书
P<9T.l admission of proof 接纳债权证明
Y 2^y73&k advance 放贷款项；垫付款项；预支款项；预付款项
1y eD-M"w advance account 暂支帐目；预付款帐户
iztgk/(+G advance compensation 预付补偿金
0:x+;R<P*w advance from shareholder 股东垫款
ObataUxQT advance pending reimbursement 预支以待日后付还
V1A7hRjxvG advanced economy 先进经济体系
xX~m Fz0C advancement 预付；预付财产
L l,nt advances warrant 垫款令
d8WEsQ+)A advancing 贷出
r%LG>c`^ adverse balance 逆差
Ey_m K\' adverse exchange 逆汇
$ $R - > advertisement addressed to shareholders 在报章刊登的致股东通告
\_ + Af` advice for collection 托收通知书
.SBN^fq advice of drawing 提款通知书；汇票通知书
p4K
8L'nZ advice of payment 付款通知
GB}X Advisory Committee [Securities and Futures Commission]
wHQYBYKcd 谘询委员会〔证券及期货事务监察委员会〕
YLV$#a3 Advisory Committee on Diversification 经济多元化谘询委员会
%F<3_#Y affidavit 誓章；遗产申报誓章
C%P.`Nx A affidavit of no receipt 述明无收款的誓章
W61:$y}8 affiliate 联号；联营公司；附属公司
6X$\:> affiliated company 附属公司；联号；联营公司
w h^I|D?" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[U7r>& affordability 负担能力
3 W3d $ African Development Bank [AfDB] 非洲开发银行
:5:_Dr< after-acquired property 事后取得的财产
[VOw:|Tt after-hours dealing 市后交易
~SE IIq after-tax profit 税后盈利；税后利润；税后溢利
Z3iX^ agency agreement 代理协议
/ jOug>s agency expenses 代理机构的开支
*Oy%($' agency fee 代理费
JZ-M<rcC Agency Law 《代理法》
a0
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`UkPXCC\1 agent of company 公司代理人
eBW]hwhKzM agent's fee 代理人费；经纪费
@2 SL$0!QA aggregate 总计；总数；总体数字
GU)NZ[e aggregate amount 总款额；总额
);^{;fLy% aggregate assets and liabilities 总体资产与负债
dr4 m}v. aggregate at constant price 按固定价格计算的总体数字
q -^Z=, < aggregate demand 总需求
~I%JVX% aggregate gross position 总持仓量
zx5t
gZd,N aggregate limit 总限额
McU]U 9:z aggregate of salaries tax 合计薪俸税
Y F W0 aggregate performance 总体表现；总体业绩
Zg!E}B:z aggregate supply 总体供应
` ln= D$ aggregate surplus 总盈余
. eDI ZX aggregate total 整体总额
\JZ'^P$Q aggregate value 总值；合计价值
hfQ^C6yR aggregated basis 合计基准
=v=H{*dWA aggregated net chargeable income 合计应课税入息实额
q.RW_t~ aggregation 合并计算；合计；总和
No)@#^ aggregation of incomes of husband and wife 夫妇入息合并计算
] b@:?DX8 aggregation of property 财产的总和
h}P"" agio 差价；贴水
LD}ZuCp! Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
&v_b7h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j'FBt8P' 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_l.kb fp@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[Uu!:SZ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
<}Rr C#uiA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7o64|@ 'j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"8`f x agreement for a settlement 授产协议
^2um.`8 agreement for assignment 转让协议
XAc#ywophi agreement for sale 售卖协议；买卖协议
9Vv&\m!0 agreement for sale and purchase 买卖协议
las|ougLy agreement for the payment of interest 支付利息协议
v\ Xk6k agreement for the repayment of money 还款协议
uEkUK| agreement of reinsurance 再保险协议
_ ;_NM5 Agricultural Bank of China 中国农业银行
}\!38{& air passenger departure tax 飞机乘客离境税
p[- bu B] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m. N/g, airport tax 机场税
*1;}c
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fmj-&6 alienation 让与；让渡；转让
Y v jRJ alimony 生活费；赡养费
uia-w^F e All Ordinaries Index [AOI] 所有普通股指数
R%N&Y~zH all risks 全险；综合险
``mW\=fe All Sales Record for Stock Market 《股票市场成交报告》
,~-
dZs Allied Capital Resources Limited 新联财务有限公司
g4^df%)& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3?GEXO&,E allocation letter 拨款信件
g&"__~dS-F allocation of fund 分配款项；预留款项
?$xZ$zW allocation of profit 利润分配；溢利分配
r$~
f[cA allocation warrant 拨款令
HLcK d`$/ allotment 分配；配股
f ^f{tOX allotment notice 股份配售通知；配股通知
#b4Pn`[ allotment of shares 股份分配
|JW-P`tL0 allowable 可获宽免；免税的
lvz&7Z b allowable business loss 可扣除的营业亏损
YQ}bG{ V allowable expenses 可扣税的支出
/a$RJ6 t&3 allowance 免税额；津贴；备抵；准备金
G6(U\VFqO allowance for debts 债项的免税额
1[vmK,N=E allowance for depreciation by wear and tear 耗损折旧免税额
tA2I_W Cl allowance for funeral expenses 殡殓费的免税额
EV 8}C= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
D'Gmua]I allowance for repairs and outgoings 修葺及支出方面的免税额
fhAK^@h allowance to debtor 给债务人的津贴
8j} CP alteration of capital 资本更改
cO"7wgg alternate trustee 候补受托人
}*4K]3et$ amalgamation 合并
Py[Z9KLX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+SSF=]4+ ambit of charges 征税范围；收费范围
J!o[/`4ib amended valuation 经修订的估值
S&@uY#_(*T American Commodities Exchange 美国商品交易所
%K_[Bx{B American Express Bank Limited 美国运通银行
n^ ;:V8k American Stock Exchange 美国证券交易所
PZRm.vC)k amortization 摊销
;m3SlP{F amount due from banks 存放银行同业的款项
qmcLG*^, amount due from banks abroad 存放海外银行同业的款项
WX} "Pj/6 amount due from holding companies 控股公司欠款
ozbu|9 +v amount due from local banks 存放本港银行同业的款项
KF|<A@V amount due to banks 银行同业的存款
z Uqt^_ amount due to banks abroad 海外银行同业的存款
3Q`F x amount due to holding companies 控股公司存款
)}
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HKk;oG amount due to outport banks 外埠银行同业的存款
1Ig@ gdmz amount for note issue 发行纸币的款额
N6Fj} m&E amount of bond 担保契据的款额
42?X)n> amount of consideration 代价款额
t>h<XPJi amount of contribution 供款数额
QUp()B1 amount of indebtedness 负债款额
dIG(7 ~ amount of principal of the loan 贷款本金额
Z_Ox ' amount of rates chargeable 应征差饷数额
gd6We)& amount of share capital 股本额
z6 v RTY amount of sums assured 承保款额
K4i#:7r'b amount of variation 变动幅度
z./ M^7v? amount of vote 拨款数额
1q*85 [Y amount payable 应付款额
Lnnl++8Y amount receivable 应收款额
a3L ]'E'*# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cy)gN
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SnRTC<DDh ancillary risk 附属风险
-Rhxib|< annual account 周年帐目；周年帐目报表；年度决算；年结
9~D oF]TM annual accounting date 年结日期
(u-i{< annual allowance 每年免税额；年积金；年度津贴；年津
!ec\8Tj annual balance 年度余额
Z'PE^ , annual disposable income 每年可动用收入
>A|6 kzC annual estimates 周年预算
LMWcF'l annual fee 年费
>De\2gbJ annual general meeting 周年大会
h[%`'(
annual growth rate 年增率；每年增长率
12aAO|]/~ annual long-term supplement 长期个案每年补助金
W{l+_a{/9 annual pensionable emolument 可供计算退休金的年薪
|n 3PznV annual report 年报
*plsZ*Q8 Annual Report on the Consumer Price Index 《消费物价指数年报》
p%CAicn annual return 周年报表；周年申报表；每年报税表格
3uCC _Am Annual Return Rules 《周年报表规则》
B2%)G$B annual review of consumer prices 每年消费物价回顾
%-|Po:6 annual roll-forward basis 逐年延展方式
L@w|2 annual salary 年薪
I+w 3It annual statement 年度报表；年度决算表
b5
YE4h8% Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
VcT(n7 annuitant 年金受益人
A0yRA+ annuity 年金
V^=z\wBZ annuity contract 年金合约
5UR$Pn2a2 annuity on human life 人寿年金
a <FzHCw antecedent debt 先前的债项
@#1k+tSA, ante-dated cheque 倒填日期支票
x&tad+T anticipated expenditure 预期开支
_wKFT> anticipated net profit 预期纯利
eb2~$ ,$ anticipated revenue 预期收入
8HdmG{7. anti-inflation measure 反通货膨胀措施
FZz\z p anti-inflationary stance 反通货膨胀立场
,IxAt&kN apparent deficit 表面赤字
G5E03x vL apparent financial solvency 表面偿债能力
\&]'GsfF apparent partner 表面合伙人
3k5OYUk application for personal assessment 个人入息课税申请书
7NRq5d(lP application of fund 资金应用
{QTfD~z^K application to release as liquidator and to destruct the books of accounts and documents
\y{Bnp5h 申请免除清盘人职务及毁灭帐簿与文件
RS#)uC5/% appointed actuary 委任精算师
mKtZ@r )u appointed auditor 委任核数师；委任审计师
\i}n1Q d appointed trustee 委任的受托人
{bl&r ?[y appointer 委任人
bgqN&J)Jr) apportioned pro rata 按比例分摊
3Tg apportionment 分配；分摊
G6_Kid}"q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
xIf,1g@Cq9 apportionment formula 分摊方程式
41mg:xW(J apportionment of estate duty 遗产税的分摊
(EIdw\ appraisal 估价；评估
1j# ~:=I appreciable growth 可观增长
)?jo F) appreciable impact 显着影响
L{ ?& .iA appreciable increase 可观增长
NwoBM6 # appreciation 增值；升值
Hu|NS {Ke- appreciation against other currencies 相对其他货币升值
4\x'$G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.6+j&{WNo! appreciation tax 增值税
1bF aQ 50t appropriation 拨款；拨用；拨付
W`^'hka appropriation account 拨款帐目
K_bF)6" Appropriation Bill 拨款法案
/$'tO3 appropriation-in-aid system 补助拨款办法
49^;T;'v approved assets 核准资产
k'&BAC.K, approved basket stock 认可一篮子证券
o*eU0 approved budget 核准预算
VZ'[\ 3J approved charitable donation 认可慈善捐款
mS6
#\'Qa approved charitable institution 认可慈善机构
Dr$k6kZ}'U approved currency 核准货币；认可货币
$GNN* WmHw approved estimates 核准预算
. slA } approved estimates of expenditure 核准开支预算
D3$P vX[f approved overseas insurer 核准海外保险人
} |%dN*', approved overseas trust company 核准海外信托公司
Oj\lg2Ck
approved pooled investment fund 核准汇集投资基金
@X?DHLM approved provident fund scheme 认可公积金计划
7f#e#_sM; approved provision 核准拨款
WW\u}z.Q J approved redeemable share 核准可赎回股份
lPSyFb" approved regional stock 认可地区性证券
3ox%1x NA approved retirement scheme 认可退休金计划
21bvSK approved subordinated loan 核准附属贷款
.C$S
DhJ~ arbitrage 套戥；套汇；套利
0=# :x()e arbitrageur 套戥者；套汇者
#8MA+ arbitrary amount 临时款项
)."_i64 arrangement 措施；安排；协定
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$'# 8 arrears 欠款
)o;/*h%@ arrears of pay 欠付薪酬
pYa8iQ`6U; arrears of revenue 逾期未收税款；逾期未收的帐项
Hdw;=]- articles of association 组织章程；组织细则；组织章程细则
-;20|US) u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G| Rsj{2' ascertainment of profit 确定利润
Ci4`, "Asia Clear" “亚洲结算系统”
'FgBYy/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#( F/P!qk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Gole7I Asian Development Fund [ADF] 亚洲发展基金
KiAWr-~gJ Asian dollar bond 亚洲美元债券
uf]S PG#/D Asian dollar market 亚洲美元市场
h:-ZXIv? Asian dollar rate 亚洲美元利率
=5/ow!u8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[Ul"I-K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
px8988X asked price 沽盘；喊价；索价；卖方报价
C]4 14Ibi assessable income 应评税入息
]$Pl[Vegy assessable loss 应评税亏损
Q)c3=.[> assessable profit 应评税利润
Yz]c'M@ assessable value 应评税值
nNz1gV:0X assessed profit 估定利润
Y[)b".K assessed value 经评估价值
nF>41 K assessment 评税；评定；估价；评税单
fI"sdzu^ assessment number 评税编号；估价编号
|a4cER.'2^ assessment of additional tax 补加税评税
FlGU1%]m assessment of performance 业绩评估；实绩评价
3n;>k9{ Assessor 评税主任
,`PC^`0c}o asset price bubbles 资产价格泡沫
vz5x{W asset-backed securities 具资产保证的证券
/N= }wC assets accretion 资产增值
SW5V:|/ assets and liabilities 资产与负债
OL]P(HRm]~ assets betterment statement 资产递增表；资产改进表
`ppyCUX assets lending 实物放款；有抵押贷款
n2} (Pt. assets of the company passing on the death 死者去世时转移的公司资产
WoM;) Q assets pledged as security for liabilities 用作负债抵押的资产
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.Ax$fT assets portfolio 资产投资组合
Em)U`"j/ 9 assets price 资产价格
%O6r assets quality 资产质素
A12EUr5$ assets realization 资产变现
6&| hpp#[ assets refinancing arrangement 资产再集资安排
-V g(aD assets securitization 资产证券化
`#HtVI assets situated outside Hong Kong 在香港以外地方的资产
5~D(jHY; assets stripping 削减资产；拆卖资产
/]j^a:#"6t assets value 资产值
(P!r^87 assignee 承让人
/pY-how%! assignment 转让；转让书；转让契
OQW%nF9~ assignment of interest 权益转让
YI+ clh;%9 assignment of letters patent and trade mark 专利证书及商标转让
(#kKL??W assignment of property 物业转让；物业转让书
#($~e| assignment right 转让权
8\WV.+ assignor 转让人
<O Y (y#x associate 有联系的人；有关连人士；相联者；合伙人；联系人
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>;7"v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
tGE=!qk associate member 附属会员
Zd5Jz+f associated body corporate 相联法人团体
8[b_E5!V associated company 相联公司；联属公司
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[ZY;g:p associated corporation 相联法团
'oKen!?A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
r>: ~!o* 公认会计师公会〔英国〕
O2 2Q
g Association of Futures Exchange Brokers 香港期货经纪协会
9xi nX-x;n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XHU\;TF association of underwriters 承保人组织
k5M5bH', assumption of control 接管
YMN=1Zuj? assurance 担保；保险；转易；转易书
c@ 3mfc{ assurance of interest 权益的转易
{N3&JL5\"E at 19XX price 按一九ＸＸ年价格计算
F f{,zfN+3 at a discount 按赔价计算；按贴水价格计算；打折扣
apOXcZ at a premium 按溢价计算；按升水价格计算
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W \Nf at call 通知付款；按通知
HQvJ*U4++ at constant market price 按固定市价计算
3Ccy %; at constant price 按固定价格计算
/4*Y#IpZ at cost 按成本计算
4#CHX^D e at current market price 按当时市价计算；按现时市价计算
N q9\ 2p at current price 按当时价格计算；按现时价格计算
rD+mI/ _J` at factor cost 按要素成本计算；按生产要素成本计算
T;G<62`.h at money-of-the-day price 按付款当日价格计算
2HUw^ *3 at or better 按指定或较佳价位〔买卖指令〕
O8 OAXRt/Y at par 按面值计算；平价
TZ63=m at sight 见票即付
hK,a8%KnFA at the close 按收市盘
MaPOmS8? at the opening 按开市盘
2E8G 5?qe) attestation 见证；见证条款
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at-the-money option 平价期权
[~ PR\qm attorney 受权人；受托代表人
MyZVx|7 E attornment 新拥有人承认书
lE gjv, attributable profit 可归属利润
FDFwx| attributable share value 可归属股份价值
c]h@<wnv Auckland Stock Exchange 奥克兰证券交易所
j 7U&a}( auction 拍卖
?&' Kw>s@ auctioneer 拍卖商
X% )~i[_DV audit 审计；核数
l\F71pwSI Audit Commission 审计署
? cXW\A( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3&>0'h 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〕
s`ZP 2"`f audit review 帐目审查
^2H; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
CuD}Uo+u audited account 审计帐目；经审计的帐目
4(*PM&'R audited annual account 经审计的周年帐目
-#v1/L/= audited balance sheet 经审计的资产负债表
q}+zN eC auditor 核数师；核数主任；审计师
NT0n [o^ auditor's certificate 核数师证明书；审计师证明书
|.,]0CRg auditor's report 核数师报告；审计师报告
Th$Z9+() Aussie bond 澳元债券
O /|))H?C austerity budget 紧缩预算
tAE(`ow/Ur Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
aZ$5" Australia All Ordinaries Index 澳洲所有普通股票指数
k_{?{:X;y Australian Dollar [AUD] 澳元
]=VRct
" Australian Options Market 澳大利亚期权市场
~|9VVeE Australian Securities Commission 澳洲证券事务监察委员会
MT"&|Og Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s;YbZ*oaMe Australian Stock Exchange 澳大利亚证券交易所
;@ T0wd_i| Austrian Schilling [ATS] 奥地利先令
hf]m'5pb authentication 认证；鉴证
H<[~V0= authority to purchase 委托购买证；委购书
4uzMO < authorization 认可；核准；授权；授权书
WPkKb F authorization by direction 指示授权
70GBf" authorization by instruction 指令授权
+}N'Xa/Jt authorization by warrant 令状授权
y] c1x=x authorization of unit trust 单位信托的认可
'UUj(1
f authorized agent 指定代理人
[nZIV authorized capital 法定资本
.=9WY_@SZ authorized clerk 出市员
;xe.0j0h authorized dealer 认可交易商
CxeW5qc authorized financial institution 认可财务机构
aUzCKX%>C authorized fund 认可基金
;<N:! $p authorized fund house 获授权的基金公司；认可基金公司
h Fik>B#! authorized institution 认可机构
'Gqv` rq& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=V]0G,,\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k`Ifl) authorized insurer 获授权保险人；获认可承保人
6IG?t authorized investment 特准投资项目
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$gn{ c authorized person 获授权人
Nwz?*~1 authorized representative 获授权代表
+ x =)Kp> authorized share capital 法定股本
] r e=8s6 automated quotation system 自动报价系统
o^vX\a?`u Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7n6g;8xE 自动交易系统〔香港期货交易所有限公司〕
HK8 sn1j automatic adjustment mechanism 自动调整机制
ey=KA t automatic adjustment system 自动调整系统
xy[#LX)RW Automatic Clearing House 自动票据交换所
<kdlXS>J. automatic exchange rates accumulation system 自动化汇率累集系统
q:/df]Ntt Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
s{Y4wvQy B automatic teller machine [ATM] 自动柜员机
*$ g!/, autopay 自动转帐
D<;~eZ' available assets 可用资产
/7 Tm2Vj8 available fiscal reserve 现存财政储备
uy's eJ available profit 可用利润
g w([08 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
iCF},W+ average 平均；平均数；海损
b/'c
h average basic salary 平均基本薪金
+Cw_qS"= average consumer expenditure 平均消费开支；一般消费开支
WHY /x /$ average cost 平均成本
:.,9}\LK average cost of land production 增辟土地平均成本
&
"&s , average daily turnover 平均每日成交额
`SFeln{1B average daily wage rate 平均每日工资率
^PTf8o average expenditure pattern 平均开支模式
x/umwT,o v average growth rate 平均增长率
4u 6 FvN average net fixed assets 固定资产平均净值
-!Myw&*\V average of relatives 相对价格平均数
R J{$`d average price 平均价格
g0tnt)] average propensity to consume 平均消费倾向；一般消费倾向
&/? Ct!_ average propensity to save 平均储蓄倾向；一般储蓄倾向
v
49o$s4J average rate 平均率
eo0-aH s average revenue 平均收入；平均收益
[j +:2@ average stock 平均库存；平均存货
[34N/;5 average yearly rent 平均年租
dT|f<E/P avoidance of double taxation 避免双重课税
V.P<>~W avoidance of tax 避税
