A:
"mvt>X A share Ａ股；甲类股份
JB[~;nLlC abatement of tax 减税；减扣免税额
h' &%>Q2 ABN AMRO Bank N.V. 荷兰银行
W+ko q*P above-the-line expenditure 线上项目支出；经常预算支出
oEKvl3Hz_ above-the-line receipt 线上项目收入；经常预算收入
=w
2**$ ABSA Asia Limited 南非联合亚洲有限公司
l#Y,R 0 absolute change 绝对数值变更
xRLT=.ir absolute expenditure 实际开支
aH/
k Ua absolute guideline figure 绝对准则数字
k5.Lna absolute interest 绝对权益
'op|B@y absolute order of discharge 绝对破产解除令
;P%1j| 7 absolute profit margin 绝对利润幅度
[;) ,\\u,d absolute value 实值；绝对值
~<F8ug # absolutely vested interest 绝对既得权益
9H `XeQ. absorbed cost 已吸收成本；已分摊成本
|_aa&v~ absorption 吸收；分摊；合并
0*D$R `$ absorption rate 吸收率；摊配率；分摊率
'^~{@~ ;%L ACB Finance Limited 亚洲商业财务有限公司
l B vR+9Qw acceptable form of reciprocity 合理的互惠条件
qm8B8&- acceptable rate 适当利率；适当汇率
#-i>;Rt acceptance agreement 承兑协议
B; h"lv acceptance for honour 参加承兑
>rKIG~P_ acceptor 承兑人；接受人；受票人
c?[I?ytl acceptor for honour 参加承兑人
MH9q ;?.J accident insurance 意外保险
;LSANr& Accident Insurance Association of Hong Kong 香港意外保险公会
1 +{{EOZ4 accident insurance scheme 意外保险计划
%oa-WmWm accident year basis 意外年度基准
3>`mI8 $t accommodation 通融；贷款
9u}Hmb accommodation bill 通融票据；空头票据
s/ qYa]) accommodation party 汇票代发人
tq6!`L }3 account balance 帐户余额；帐户结余
_
y8Wn}19f account book 帐簿
o 5uph=Q{ account collected in advance 预收款项
EF }\brD1 account current book 往来帐簿
-Xm'dw m account of after-acquired property 事后取得的财产报告
ca*DZG/ account of defaulter 拖欠帐目
`1{ ZqRFQ account payable 应付帐款
mt p+rr account payee only [A/C payee only] 只可转帐；存入收款人帐户
qCpp6~]Um account receivable 应收帐款
KD7dye account receivable report 应收帐款报表
Z|j> gq account statement 结单；帐单；会计财务报表
[KaAXv
.X account title 帐户名称；会计科目
P& -Qc accountant's report 会计师报告
<~'"<HwtK Accountant's Report Rules 会计师报告规则
`FDiX7M accounting and auditing procedure 会计与审计程序；会计与核数程序
f:|1_ j Accounting Arrangements 《会计安排》
J1RJ*mo7, accounting basis 会计基础
J76kkW`5 accounting by Official Receiver 破产管理署署长呈交的帐目
QIvVcfM^ Accounting Circular 《会计通告》
{e9@- accounting class 会计类别
JZ*/,|1}EC accounting date 记帐日期；会计结算日期
ju8q?Nyhs accounting for money 款项核算
u jq =F Accounting Officer 会计主任
2E/"hQ w accounting period 会计报告期；会计期
yyRiP|hJ accounting policy 会计政策；会计方针
>#~& - 3 accounting practice 会计惯例
a85$K$b> accounting principle 会计准则
L M bn accounting record 会计记录
0g y /:T accounting report 会计报告
X0H!/SlS Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T?soJ]A Accounting Society of China 中国会计学会
ag#S6E^%S accounting statement 会计报表
OSWYGnZg accounting system 会计制度；会计系统
7>Ouqxh21 accounting transaction 会计事项；帐务交易
mPN@{.(j accounting treatment 会计处理
>WQMqQ^t@ accounting year 会计年度
;I 9&]
accretion 增值；添加
)=Z>#iH1 accrual 应计项目；应累算数目
l7259Ro~ accrual basis 应计制；权责发生制
gG:Vt}N accrual basis accounting 应计制会计；权责发生制会计
\y)rt ) accrue 应累算；应计
z Rl3KjET accrued benefit 应累算利益
;R5 `"` accrued charges 应计费用
}=UHbU.n~! accrued cumulative preference share dividend 应累算的累积优先股股息
DV+xg3\(>1 accrued expenses 应累算费用
V b 4#, accrued interest payable 应付利息；应计未付利息
o ]` *M| accrued interest receivable 应收利息；应计未收利息
)}]g]
g accrued right 累算权益
DiScFx |rE accruing profit 应累算的利润
KRLQ # ,9 accumulated fiscal reserve 累积财政储备
3yY}04[9< accumulated profit 累积利润；滚存溢利
udF~5w
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/-ch`u md accumulation of surplus income 累积收益盈余
2LL'J7 acquired assets 既得资产
w%VU/6~ acquisition 收购；购置；取得
tl4V7!U@^z acquisition cost 购置成本
=J]]EoX/ acquisition expenses 购置费用
,p@y]
cr acquisition of 100% interest 收购全部股权
*,)M d[ acquisition of control 取得控制权
:q7Wy&ow acquisition of fixed assets 购置固定资产
k\YG^I acquisition of shell “买壳”
UcDS9f_87 acquisition price 收购价
axRV:w;E< act of God 天灾
[vK ^Um acting partner 执事合伙人
|zNX=mAV active market 买卖活跃的市场；交投畅旺的市场；旺市
_AYK435>N active partner 积极参与的合伙人
o \<ULW* active trading 交投活跃
*@r/5pM2} actual circulation 实际流通
69? wc! actual cost 实际成本
Un(aW=PQ0 actual expenditure 实际开支；实际支出
M~#g RAUJ actual income 实际入息；实际收入；实际收益
Xe'x[(l actual market 现货市场
bv9]\qC]T< actual price 现货价；实际价格
p2[n$61 actual profit 实际利润
_476pZ_ actual quotation 实盘；实际价位；实际报价
N/'b$m5=
S actual year basis 按实际年度计算
s w oQ' actuals 实货
BB $>h} actuarial investigation 精算调查
d> &,9c% actuarial principle 精算原则
#m<nAR actuarial report 精算师报告
kr5"> "7 Actuarial Society of Hong Kong 香港精算学会
}b"yU#`Q\ actuarial valuation 精算师估值
Y3 cMC) actuary 精算师
q u6D 5t ad referendum agreement 暂定协议；有待覆核的协定
7qLpZ/ ad valorem duty 从价税；按值征税
' !cCMTj ad valorem duty system 从价税制
TnOggpQ6X ad valorem fee 从价费
qIE9$7*X ad valorem tariff 从价关税
[nG<[<0 G; additional allowance 额外免税额
<8i//HOE additional amount for unexpired risk 未过期风险的额外款额
'8. r-`l( additional assessable profit 补加应评税利润
B+VubUPMS additional assessment 补加评税
<X^@*79m additional commitment 额外承担
eIEeb,#i additional commitment vote 额外承担拨款
q&- `,8# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H8zK$! additional dependent parent allowance 供养父母额外免税额
ufZDF=$7 additional provision 额外拨款
+wU@ynw additional stamp duty 附加印花税
\0I _< additional tax 补加税罚款；补加税款
VUGmi]qd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4Zddw0|2 adjudged bankrupt 被裁定破产
9r<J"%*Q adjudicated bankrupt 裁定破产人
vHc%z$-d adjudication fee 裁定费；评定印花税额手续费；评估契据费
#PW9:_BE adjudication of bankruptcy 裁定破产；宣告破产
Uh4%}-; adjudication of insolvency 裁定无力偿还债务
]BZA:dd.G adjusted actual 经调整的实数；调整后的实数
")5":V~fN adjusted current assets 经调整的流动资产；调整后的流动资产
9C9oUtS adjusted figure 经调整的数字；调整后的数额
I)6+6pm adjusted liabilities 经调整的负债；调整后的负债
9Cp-qA%t adjusted loss 经调整的亏损；调整后的亏损
nFe< w 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
zOIDU adjusted profit 经调整的利润；调整后的利润
SrJGTuXg adjusted surplus 经调整的盈余额；调整后的盈余额
@6sq Mw} adjusted value 经调整的价值；调整后的价值
e@ 0 7 adjustment 调整；修订；理算〔保险〕
E \EsWb adjustment centre 调剂中心
^_W#+>&-- adjustment lag 调整过程的时间差距；调整时差
aEWWP] adjustment mechanism 调整机制
^j7Vt2- adjustment of loss 亏损调整
t+ G#{n adjustment process 调整过程；调整程序
A#<? 4& adjustment range 调整幅度
V>LwqS~` administered exchange rate 受管制汇率
cn3\kT* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
On.{!:"I/ administration expenses 行政费用
rJT a administration fee 手续费；行政费
q5+4S5R*^ administration in bankruptcy 破产管理
SmH=e@y~Lx administration order 遗产管理令
/NFj(+&g+ administrator 管理人；遗产管理人
Fb>?1i`RN administrator of the estate 遗产管理人
FUb\e-Q= admission of debt 债项承认书
+Q)XH>jh admission of proof 接纳债权证明
!zpRrx _ advance 放贷款项；垫付款项；预支款项；预付款项
k FD; i advance account 暂支帐目；预付款帐户
~&{S<Wl advance compensation 预付补偿金
'ya{9EdlT advance from shareholder 股东垫款
H;LViP2K* advance pending reimbursement 预支以待日后付还
= zPCrEk0 advanced economy 先进经济体系
7"x;~X advancement 预付；预付财产
S Lj!v&' advances warrant 垫款令
iB yf{ I>+ advancing 贷出
pRp Bhm;iJ adverse balance 逆差
djG*YM\B adverse exchange 逆汇
KC6.Fr{ advertisement addressed to shareholders 在报章刊登的致股东通告
}?i0
I advice for collection 托收通知书
`25yE/ advice of drawing 提款通知书；汇票通知书
69NeQ$]( advice of payment 付款通知
w3_>VIZJl Advisory Committee [Securities and Futures Commission]
pa3{8x{9m 谘询委员会〔证券及期货事务监察委员会〕
OLGE !&!> Advisory Committee on Diversification 经济多元化谘询委员会
7U"g3 a)= affidavit 誓章；遗产申报誓章
2- h{N affidavit of no receipt 述明无收款的誓章
q:0N<$63 affiliate 联号；联营公司；附属公司
783,s_ affiliated company 附属公司；联号；联营公司
>\#*P'y` d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*n
]GsOOn affordability 负担能力
C2I_%nU Z1 African Development Bank [AfDB] 非洲开发银行
p%Vt#?q after-acquired property 事后取得的财产
&` r-.&Y after-hours dealing 市后交易
LA5( sp@O after-tax profit 税后盈利；税后利润；税后溢利
0i>5<ej,f agency agreement 代理协议
k%#EEMh agency expenses 代理机构的开支
"Gzz4D agency fee 代理费
ZvX*t)VjTz Agency Law 《代理法》
_ < V)-Y agent 代理人；承销人
#p&qUw agent of company 公司代理人
|aS.a&vwR agent's fee 代理人费；经纪费
B d fwa aggregate 总计；总数；总体数字
B m<`n;m aggregate amount 总款额；总额
|SSSH
aggregate assets and liabilities 总体资产与负债
4k1xy## aggregate at constant price 按固定价格计算的总体数字
J!(<y(l aggregate demand 总需求
G>}255 qY aggregate gross position 总持仓量
.2t4tb(SUw aggregate limit 总限额
L`TLgH&?R aggregate of salaries tax 合计薪俸税
U '_Q>k aggregate performance 总体表现；总体业绩
ET*SB aggregate supply 总体供应
Of#u aggregate surplus 总盈余
~,Ix0h+H+M aggregate total 整体总额
4F: \-O aggregate value 总值；合计价值
f'RX6$}\1X aggregated basis 合计基准
`/+>a8 aggregated net chargeable income 合计应课税入息实额
u
c)eil aggregation 合并计算；合计；总和
Gb6 'n$g aggregation of incomes of husband and wife 夫妇入息合并计算
RbnVL$c aggregation of property 财产的总和
uH^-R_tQ agio 差价；贴水
;H*T^0 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》
eo?bL$A[ s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oZgjQM$YP 《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》
_jVN&\A]mC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^{`exCwM x 《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》
.~;\eW [ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?l{nk5,?-Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5C ]x!>kX agreement for a settlement 授产协议
$a]`nLUa agreement for assignment 转让协议
2F.;;Ab agreement for sale 售卖协议；买卖协议
ADzh Nf S agreement for sale and purchase 买卖协议
'IQ0{&EI agreement for the payment of interest 支付利息协议
]%H`_8<gc agreement for the repayment of money 还款协议
hn@08t G agreement of reinsurance 再保险协议
@S;'@V C Agricultural Bank of China 中国农业银行
(?c"$|^ J air passenger departure tax 飞机乘客离境税
vvMT}-! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iYoMO["X airport tax 机场税
FW4<5~'
alcohol duty 酒精税
q]-r @yF alienation 让与；让渡；转让
b8UO,fY q alimony 生活费；赡养费
#c!lS<z All Ordinaries Index [AOI] 所有普通股指数
Lk 8ek}o' all risks 全险；综合险
C&%_a~ All Sales Record for Stock Market 《股票市场成交报告》
cm+Es6; Allied Capital Resources Limited 新联财务有限公司
TD0
B% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
W ac&b allocation letter 拨款信件
J*M>6Q .) allocation of fund 分配款项；预留款项
#;yZ allocation of profit 利润分配；溢利分配
\R_ C&= allocation warrant 拨款令
2[W&s& allotment 分配；配股
S,UDezxg allotment notice 股份配售通知；配股通知
<]2w n allotment of shares 股份分配
q<1 ~ vA9 allowable 可获宽免；免税的
g) jYFfGfH allowable business loss 可扣除的营业亏损
>kVz49j allowable expenses 可扣税的支出
&h/X ku&0 allowance 免税额；津贴；备抵；准备金
a`>B Ly5o allowance for debts 债项的免税额
U5de@Y allowance for depreciation by wear and tear 耗损折旧免税额
DvvK^+-~ allowance for funeral expenses 殡殓费的免税额
Z FL~;_r allowance for inflation 为通货膨胀而预留的款项；通胀准备金
onzxx4bax allowance for repairs and outgoings 修葺及支出方面的免税额
ON(kt3.h allowance to debtor 给债务人的津贴
qX{+oy5 alteration of capital 资本更改
F JyT+ alternate trustee 候补受托人
m{HS0l' amalgamation 合并
U Cj ld ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Q;rX;p^W ambit of charges 征税范围；收费范围
e\L8oOk#r amended valuation 经修订的估值
6i/(5 nQ American Commodities Exchange 美国商品交易所
{`@G+JV~Jw American Express Bank Limited 美国运通银行
4V`G,W4^J American Stock Exchange 美国证券交易所
rey!{3U amortization 摊销
xA*<0O\V amount due from banks 存放银行同业的款项
' `Hr} amount due from banks abroad 存放海外银行同业的款项
Dl vz ) amount due from holding companies 控股公司欠款
RA
L ~!"W amount due from local banks 存放本港银行同业的款项
i/Zd8+.n$ amount due to banks 银行同业的存款
d2$IH#~9B amount due to banks abroad 海外银行同业的存款
O=7CMbS3 amount due to holding companies 控股公司存款
J|7 3.&B amount due to local banks 本港银行同业的存款
`ERz\`d~Y; amount due to outport banks 外埠银行同业的存款
M_DwUS 1? amount for note issue 发行纸币的款额
+N U G amount of bond 担保契据的款额
abVmk dP_s amount of consideration 代价款额
eHUOU>&P] amount of contribution 供款数额
K[YyBE id amount of indebtedness 负债款额
~D>p0+-c amount of principal of the loan 贷款本金额
!4+<<(B=E amount of rates chargeable 应征差饷数额
ox.F%)eQ amount of share capital 股本额
G3T]`Atf amount of sums assured 承保款额
~k5W@`"W amount of variation 变动幅度
*vMn$,^0h9 amount of vote 拨款数额
;O,jUiQ amount payable 应付款额
X:{!n({r= amount receivable 应收款额
s eJ^s@H5l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!& E-}}< analysis 分析
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ancillary risk 附属风险
Ow ,b^| annual account 周年帐目；周年帐目报表；年度决算；年结
8 z\ xrY annual accounting date 年结日期
]Hv[ IodJ annual allowance 每年免税额；年积金；年度津贴；年津
#/37V2E annual balance 年度余额
Fsg*FH7J annual disposable income 每年可动用收入
F!K>K z annual estimates 周年预算
Ti d a a annual fee 年费
\i &< s; annual general meeting 周年大会
*LY8D<:z s annual growth rate 年增率；每年增长率
MolgwVd annual long-term supplement 长期个案每年补助金
(/]
J3 annual pensionable emolument 可供计算退休金的年薪
$ ocdI5 annual report 年报
klhtKp_p Annual Report on the Consumer Price Index 《消费物价指数年报》
_q^E,P annual return 周年报表；周年申报表；每年报税表格
V=3b&TkE Annual Return Rules 《周年报表规则》
dA j$1Ke annual review of consumer prices 每年消费物价回顾
\'j|BJ~L f annual roll-forward basis 逐年延展方式
% & bY ]w annual salary 年薪
,hmL/K0"(5 annual statement 年度报表；年度决算表
&)<)^.@3G^ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
sDV Q#}a annuitant 年金受益人
V(*(F7+ annuity 年金
cB&:z)i4 annuity contract 年金合约
,2ar7
5Va annuity on human life 人寿年金
C7AUsYM antecedent debt 先前的债项
u]@['7 ante-dated cheque 倒填日期支票
5@W j>:w anticipated expenditure 预期开支
Oow2>F%_# anticipated net profit 预期纯利
2J;g{95z anticipated revenue 预期收入
Gs[XJ 5%`~ anti-inflation measure 反通货膨胀措施
QmIBaMI# anti-inflationary stance 反通货膨胀立场
>LuYHr apparent deficit 表面赤字
syK^<xa apparent financial solvency 表面偿债能力
Y < qm{e apparent partner 表面合伙人
T[A 69O]v application for personal assessment 个人入息课税申请书
vfo~27T{( application of fund 资金应用
ct}9i"H#1 application to release as liquidator and to destruct the books of accounts and documents
E4xa[iZ 申请免除清盘人职务及毁灭帐簿与文件
0ZO2#>gh$ appointed actuary 委任精算师
cN 9t{.m appointed auditor 委任核数师；委任审计师
4X|zmr:A appointed trustee 委任的受托人
n(]-y@X0_ appointer 委任人
;A!BVq apportioned pro rata 按比例分摊
v*yuE5{ apportionment 分配；分摊
o _H`o&xr Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`@s^(hc7i apportionment formula 分摊方程式
dcT80sOC apportionment of estate duty 遗产税的分摊
e?f IXk~b appraisal 估价；评估
_wL BA^d^ appreciable growth 可观增长
29q _BR *: appreciable impact 显着影响
Om {'1 appreciable increase 可观增长
y* h<MQ appreciation 增值；升值
kO-(~]; appreciation against other currencies 相对其他货币升值
RCLeA=/N@0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PnG-h~Y3N appreciation tax 增值税
4ss4kp_> appropriation 拨款；拨用；拨付
BL58] P84 appropriation account 拨款帐目
,,|^%Ct'] Appropriation Bill 拨款法案
! 5?<% * appropriation-in-aid system 补助拨款办法
y18Y:)DkL approved assets 核准资产
2VCI 1E approved basket stock 认可一篮子证券
W+1^4::+ approved budget 核准预算
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"B=/-( approved charitable donation 认可慈善捐款
t );/'3| approved charitable institution 认可慈善机构
8e"gW >f approved currency 核准货币；认可货币
FNId ; approved estimates 核准预算
vSLtFMq^( approved estimates of expenditure 核准开支预算
!$>R j approved overseas insurer 核准海外保险人
{cw /!B approved overseas trust company 核准海外信托公司
maR"t+ approved pooled investment fund 核准汇集投资基金
,3 u}x, approved provident fund scheme 认可公积金计划
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o#V# approved provision 核准拨款
_oDz - approved redeemable share 核准可赎回股份
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7DV approved regional stock 认可地区性证券
-RK- Fu<e approved retirement scheme 认可退休金计划
m<2M4u approved subordinated loan 核准附属贷款
O!b Op= arbitrage 套戥；套汇；套利
?#Q #u|~ arbitrageur 套戥者；套汇者
ib 791 arbitrary amount 临时款项
5d!-G$ @ arrangement 措施；安排；协定
&XUiKnNW arrears 欠款
njA#@fU arrears of pay 欠付薪酬
Ef13Q]9| arrears of revenue 逾期未收税款；逾期未收的帐项
&UlWCOo8 articles of association 组织章程；组织细则；组织章程细则
CQDkFQq-dq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1hNq8 *| ascertainment of profit 确定利润
57'4ljvYi "Asia Clear" “亚洲结算系统”
Tkgs] q79 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mXfXO*Cnp Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i8HTzv"J Asian Development Fund [ADF] 亚洲发展基金
"`1bA"E Asian dollar bond 亚洲美元债券
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c^z&0B} Asian dollar market 亚洲美元市场
hqkz^!rp Asian dollar rate 亚洲美元利率
D*|Bb? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Y% 5eZ=z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2P{Gxz<# asked price 沽盘；喊价；索价；卖方报价
>!)DM]Ri assessable income 应评税入息
CYYU 7 assessable loss 应评税亏损
WVvv I9 assessable profit 应评税利润
Z0r?| G0 assessable value 应评税值
Vj>8a)"B5a assessed profit 估定利润
R@k&SlL'` assessed value 经评估价值
Rr|VD@% assessment 评税；评定；估价；评税单
!0mI;~q| F assessment number 评税编号；估价编号
-_eLf# 3 assessment of additional tax 补加税评税
8 uwq-/$ assessment of performance 业绩评估；实绩评价
f Iv* T[ Assessor 评税主任
K:30_l< asset price bubbles 资产价格泡沫
3 WIk asset-backed securities 具资产保证的证券
5( HG| assets accretion 资产增值
[ 87,s .MK assets and liabilities 资产与负债
V[vl!XM assets betterment statement 资产递增表；资产改进表
$[=%R`~w assets lending 实物放款；有抵押贷款
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' ];` assets of the company passing on the death 死者去世时转移的公司资产
i5,kd~%O assets pledged as security for liabilities 用作负债抵押的资产
gQ1;],_ assets portfolio 资产投资组合
L OV)3{m assets price 资产价格
8X)Y^uGGZ assets quality 资产质素
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M BQuiL assets realization 资产变现
l$bu%SZ assets refinancing arrangement 资产再集资安排
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3\AQV assets securitization 资产证券化
=h73s0 ] assets situated outside Hong Kong 在香港以外地方的资产
U H/\ assets stripping 削减资产；拆卖资产
>_ 2dvg=U assets value 资产值
?R.j^ S^ assignee 承让人
_D(rI#q assignment 转让；转让书；转让契
3]3| assignment of interest 权益转让
Is?La assignment of letters patent and trade mark 专利证书及商标转让
2Jc j Zn assignment of property 物业转让；物业转让书
HcSX sF assignment right 转让权
2{G:=U assignor 转让人
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$I^?< associate 有联系的人；有关连人士；相联者；合伙人；联系人
ptxbDzOz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|02gup qqi associate member 附属会员
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`W/>XZl +t associated company 相联公司；联属公司
s'J:f$flS associated corporation 相联法团
Av V|(K" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
j@uOOhy 公认会计师公会〔英国〕
+8Ymw:D7a Association of Futures Exchange Brokers 香港期货经纪协会
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3f-7f< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
bsA-2* Q+ association of underwriters 承保人组织
6?~"V assumption of control 接管
0eu$ W assurance 担保；保险；转易；转易书
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1;. assurance of interest 权益的转易
xx9 g' 'Q at 19XX price 按一九ＸＸ年价格计算
e 5*hE at a discount 按赔价计算；按贴水价格计算；打折扣
1--C~IjJ+ at a premium 按溢价计算；按升水价格计算
e)#J1(j_ at call 通知付款；按通知
S<@7_I at constant market price 按固定市价计算
n!xt5=x P{ at constant price 按固定价格计算
)@Yf]qx+Y< at cost 按成本计算
n'kG] Q at current market price 按当时市价计算；按现时市价计算
Rww{:R at current price 按当时价格计算；按现时价格计算
W~9tKT4 at factor cost 按要素成本计算；按生产要素成本计算
"~7>\>UFh at money-of-the-day price 按付款当日价格计算
.|b $NM at or better 按指定或较佳价位〔买卖指令〕
~\.w^*$#Y at par 按面值计算；平价
xA 1hfe.9 at sight 见票即付
e2ilB), at the close 按收市盘
r>" at the opening 按开市盘
65p?I g b attestation 见证；见证条款
%K` % *D at-the-money option 平价期权
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GY h9 attorney 受权人；受托代表人
jbu8~\" attornment 新拥有人承认书
t!x5 fNo) attributable profit 可归属利润
}L3 oR attributable share value 可归属股份价值
'0uh D.|G Auckland Stock Exchange 奥克兰证券交易所
\ 3?LqJ auction 拍卖
9@52Fg ;mj auctioneer 拍卖商
2?,EzBeal audit 审计；核数
7L@K _ZJ Audit Commission 审计署
/.i.TQ] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
J6%AH?Mt 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〕
I1\a[ Xe8E audit review 帐目审查
Eu-RNrYh# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%1O [i4s:- audited account 审计帐目；经审计的帐目
N qEA4C audited annual account 经审计的周年帐目
[y)`k@ audited balance sheet 经审计的资产负债表
%Gj8F4{ auditor 核数师；核数主任；审计师
)h|gwERj auditor's certificate 核数师证明书；审计师证明书
WxJf{=- auditor's report 核数师报告；审计师报告
ks97k8B Aussie bond 澳元债券
UkHY[M7; austerity budget 紧缩预算
pT1[<X!<s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
< Ib[82PU Australia All Ordinaries Index 澳洲所有普通股票指数
4RV%Z!kcD! Australian Dollar [AUD] 澳元
l)w Hl%p Australian Options Market 澳大利亚期权市场
] GTAq Australian Securities Commission 澳洲证券事务监察委员会
E%v?t1>/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\nB8WSvk2W Australian Stock Exchange 澳大利亚证券交易所
]oV{t<0a Austrian Schilling [ATS] 奥地利先令
MR,R}B$ authentication 认证；鉴证
UybW26C;aU authority to purchase 委托购买证；委购书
,4,V4 N authorization 认可；核准；授权；授权书
+s x 8t authorization by direction 指示授权
-zO2|@S , authorization by instruction 指令授权
jfx8Eb Q authorization by warrant 令状授权
a/U2xq{x authorization of unit trust 单位信托的认可
xD /9F18 authorized agent 指定代理人
:%AL\ n authorized capital 法定资本
+: -57 authorized clerk 出市员
hj$ e|arB authorized dealer 认可交易商
7Wa?$6d authorized financial institution 认可财务机构
7,MS '2nz authorized fund 认可基金
2gjGeM authorized fund house 获授权的基金公司；认可基金公司
^ o@,3__7Q authorized institution 认可机构
W$o2 7f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X _G| hx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X!},8}~J~ authorized insurer 获授权保险人；获认可承保人
t"lyvI[ authorized investment 特准投资项目
JwRF(1_sM authorized person 获授权人
eo!zW authorized representative 获授权代表
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xX authorized share capital 法定股本
xc:!cA {V automated quotation system 自动报价系统
-;XKcS7Ue Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pdb1GDl0q 自动交易系统〔香港期货交易所有限公司〕
CGP3qHrXt automatic adjustment mechanism 自动调整机制
Bo+DJ izu automatic adjustment system 自动调整系统
a7/-wk Automatic Clearing House 自动票据交换所
\WrFqm# automatic exchange rates accumulation system 自动化汇率累集系统
:!f (F9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8d O o Q automatic teller machine [ATM] 自动柜员机
%q322->Z autopay 自动转帐
h~,JdDV8l* available assets 可用资产
.E~(h*NW available fiscal reserve 现存财政储备
ph|ZG6: available profit 可用利润
)|<_cwz Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C#=bW'C average 平均；平均数；海损
>x@P|\ average basic salary 平均基本薪金
|nk3^;Yf average consumer expenditure 平均消费开支；一般消费开支
tPyy Z#, average cost 平均成本
}Y1>( U average cost of land production 增辟土地平均成本
RF!1 oZ average daily turnover 平均每日成交额
Na, _ average daily wage rate 平均每日工资率
Q_"\Q/=?Do average expenditure pattern 平均开支模式
uH^ PQ average growth rate 平均增长率
"$5\, average net fixed assets 固定资产平均净值
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fp| average of relatives 相对价格平均数
"% QD{z_L average price 平均价格
"?Ge bA average propensity to consume 平均消费倾向；一般消费倾向
Uo_tUp_Q average propensity to save 平均储蓄倾向；一般储蓄倾向
k)FmDX average rate 平均率
kF V7l average revenue 平均收入；平均收益
y WHiw< average stock 平均库存；平均存货
Zx?b<"k average yearly rent 平均年租
QI[}( O7#6 avoidance of double taxation 避免双重课税
.2\0~x"" avoidance of tax 避税
