A:
5&.I9}[)j A share Ａ股；甲类股份
) X3
|[ 4R abatement of tax 减税；减扣免税额
V@+X4` T ABN AMRO Bank N.V. 荷兰银行
h1y3gl[;TD above-the-line expenditure 线上项目支出；经常预算支出
{mY=LaS< above-the-line receipt 线上项目收入；经常预算收入
LVy`U07C V ABSA Asia Limited 南非联合亚洲有限公司
=3nA5'UZ absolute change 绝对数值变更
vR
(nd absolute expenditure 实际开支
vuZ'Wo:S{ absolute guideline figure 绝对准则数字
7[0<,O6Q absolute interest 绝对权益
?w&?P}e + absolute order of discharge 绝对破产解除令
J3XG?'
} absolute profit margin 绝对利润幅度
ve\@u@K^ absolute value 实值；绝对值
..x 2 absolutely vested interest 绝对既得权益
P' <j<h6 absorbed cost 已吸收成本；已分摊成本
nt@uV wfQ absorption 吸收；分摊；合并
oBs5xH7@- absorption rate 吸收率；摊配率；分摊率
G^Y^)pc] ACB Finance Limited 亚洲商业财务有限公司
a^Z=xlJ/uZ acceptable form of reciprocity 合理的互惠条件
%!D Tq` F acceptable rate 适当利率；适当汇率
e0]#vqdO acceptance agreement 承兑协议
JLj b'Bn acceptance for honour 参加承兑
(,tL(:c acceptor 承兑人；接受人；受票人
TrNh,5+b acceptor for honour 参加承兑人
a]J>2A@-I accident insurance 意外保险
l
GJ N;G7 Accident Insurance Association of Hong Kong 香港意外保险公会
h7 mk< accident insurance scheme 意外保险计划
'J)9# accident year basis 意外年度基准
,4k3C#!. i accommodation 通融；贷款
@vL0gzE?nB accommodation bill 通融票据；空头票据
|"[;0)dw^ accommodation party 汇票代发人
#=72 /[ account balance 帐户余额；帐户结余
cYvt!M\ed account book 帐簿
i6S["\h> account collected in advance 预收款项
1d$wP$ account current book 往来帐簿
Esm=sPW account of after-acquired property 事后取得的财产报告
%0({ MU account of defaulter 拖欠帐目
l3y}nh+ 8 account payable 应付帐款
3BA Q2S} account payee only [A/C payee only] 只可转帐；存入收款人帐户
7%&e4 'SZO account receivable 应收帐款
Od~ e*gA8 account receivable report 应收帐款报表
G
*<g%" account statement 结单；帐单；会计财务报表
T+S\'f\ account title 帐户名称；会计科目
RB6TM accountant's report 会计师报告
{] .]`#4Jx Accountant's Report Rules 会计师报告规则
bN|1%[ 7 accounting and auditing procedure 会计与审计程序；会计与核数程序
D~TlG@Pq Accounting Arrangements 《会计安排》
v?}rA %so accounting basis 会计基础
,Xg^rV~] accounting by Official Receiver 破产管理署署长呈交的帐目
(,|eE)+ Accounting Circular 《会计通告》
- 0I &dG- accounting class 会计类别
b ! `6s accounting date 记帐日期；会计结算日期
1@}<CWE9 accounting for money 款项核算
ftQ;$@ Accounting Officer 会计主任
Js.G
hTs accounting period 会计报告期；会计期
+ Hj SU2 accounting policy 会计政策；会计方针
(!?%"e accounting practice 会计惯例
3HNm`b8G4m accounting principle 会计准则
i~3\dp accounting record 会计记录
brK7|&R< accounting report 会计报告
$GO F' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@1qdnU Accounting Society of China 中国会计学会
] .Ra=^q accounting statement 会计报表
.krEfY& accounting system 会计制度；会计系统
LoOw]@> accounting transaction 会计事项；帐务交易
s LzZ}u?( accounting treatment 会计处理
bM }zGFt accounting year 会计年度
ulk/I-y accretion 增值；添加
mR t/ d accrual 应计项目；应累算数目
:fUNc^\2 accrual basis 应计制；权责发生制
jk Aru_C accrual basis accounting 应计制会计；权责发生制会计
06`caG|]-M accrue 应累算；应计
r9<#R=r)}J accrued benefit 应累算利益
!|
q1 9$ accrued charges 应计费用
r oBb o accrued cumulative preference share dividend 应累算的累积优先股股息
m E'HRv accrued expenses 应累算费用
H_ NoW accrued interest payable 应付利息；应计未付利息
D( y
c accrued interest receivable 应收利息；应计未收利息
#T V #* accrued right 累算权益
R8YU#D (Q accruing profit 应累算的利润
Q'Uv5p"X accumulated fiscal reserve 累积财政储备
W"\+jHF" accumulated profit 累积利润；滚存溢利
of > accumulated reserve 累积储备
ma/<# l^} accumulation of surplus income 累积收益盈余
r=xec@R]* acquired assets 既得资产
NC YOY acquisition 收购；购置；取得
vst;G-ys acquisition cost 购置成本
mnw(x#%P acquisition expenses 购置费用
$7-S\sDr acquisition of 100% interest 收购全部股权
-
/cf3 acquisition of control 取得控制权
jw/@]f;N acquisition of fixed assets 购置固定资产
m63>P4h? acquisition of shell “买壳”
hp q \ acquisition price 收购价
Bsk` e act of God 天灾
dp2FC acting partner 执事合伙人
xCy D0^KY active market 买卖活跃的市场；交投畅旺的市场；旺市
P G @C5Rnu active partner 积极参与的合伙人
ZTj!ti;5 active trading 交投活跃
Ef3=" }AI; actual circulation 实际流通
hM&VMa [ actual cost 实际成本
? :A %$T actual expenditure 实际开支；实际支出
Tm0\Oue0 actual income 实际入息；实际收入；实际收益
M5x MTP- actual market 现货市场
DYrci?8Ith actual price 现货价；实际价格
#MviO!@ actual profit 实际利润
b/tc D r actual quotation 实盘；实际价位；实际报价
9 `CJhu actual year basis 按实际年度计算
iAeq%N1(0 actuals 实货
BQv*8Hg
B6 actuarial investigation 精算调查
@y 6 ^/' actuarial principle 精算原则
aU$8 0 actuarial report 精算师报告
0d89>UB-8q Actuarial Society of Hong Kong 香港精算学会
H > n;[ actuarial valuation 精算师估值
Tu^H,vf actuary 精算师
HIvSh6|0p ad referendum agreement 暂定协议；有待覆核的协定
_s:5) ad valorem duty 从价税；按值征税
]
p v! Ll ad valorem duty system 从价税制
]4'V59\ ad valorem fee 从价费
q4v Hsy36 ad valorem tariff 从价关税
'$4&q629d additional allowance 额外免税额
OL GMy5 additional amount for unexpired risk 未过期风险的额外款额
[(vV45(E additional assessable profit 补加应评税利润
IK8" 3+( additional assessment 补加评税
cnDF`7xrT additional commitment 额外承担
31F^ 38 additional commitment vote 额外承担拨款
D D 6K[\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n" vO?8S x additional dependent parent allowance 供养父母额外免税额
6aWNLJ@ additional provision 额外拨款
V<U9Pj^?^ additional stamp duty 附加印花税
q AsTiT6r additional tax 补加税罚款；补加税款
1 l^ ` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SP vKq=, adjudged bankrupt 被裁定破产
O7J V{ '? adjudicated bankrupt 裁定破产人
a4]=4[(iu> adjudication fee 裁定费；评定印花税额手续费；评估契据费
0 }e&ONDQ adjudication of bankruptcy 裁定破产；宣告破产
r
jnf30 adjudication of insolvency 裁定无力偿还债务
)Q<u0AxAn adjusted actual 经调整的实数；调整后的实数
%wGQu;re adjusted current assets 经调整的流动资产；调整后的流动资产
:>jzL8 adjusted figure 经调整的数字；调整后的数额
;0Ih :YY6 adjusted liabilities 经调整的负债；调整后的负债
L9l]0C37e adjusted loss 经调整的亏损；调整后的亏损
6kONuG7Yv 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
`:dG PB BO adjusted profit 经调整的利润；调整后的利润
dO9bxHMnM adjusted surplus 经调整的盈余额；调整后的盈余额
++!0r['+ > adjusted value 经调整的价值；调整后的价值
sD6vHX% adjustment 调整；修订；理算〔保险〕
}kJ9< h, adjustment centre 调剂中心
#9A*B bY adjustment lag 调整过程的时间差距；调整时差
Qe]& adjustment mechanism 调整机制
,fhwDqR
? adjustment of loss 亏损调整
yATX N >]l adjustment process 调整过程；调整程序
{axRq'= adjustment range 调整幅度
ApcE)mjpc administered exchange rate 受管制汇率
d1NKVMeWr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$SzuUI administration expenses 行政费用
vJQ_mz administration fee 手续费；行政费
>/.Ae8I) administration in bankruptcy 破产管理
bV*q~ @xh administration order 遗产管理令
B"t4{1/ administrator 管理人；遗产管理人
jz I,B administrator of the estate 遗产管理人
1NAt g*` admission of debt 债项承认书
`R-VJR 2 " admission of proof 接纳债权证明
c =Zurqj advance 放贷款项；垫付款项；预支款项；预付款项
m'2EiYX$}\ advance account 暂支帐目；预付款帐户
)-i (%;,*e advance compensation 预付补偿金
#BI6+rfv| advance from shareholder 股东垫款
, lBHA+@ advance pending reimbursement 预支以待日后付还
h0l_9uI advanced economy 先进经济体系
ei[, ug' advancement 预付；预付财产
=[)2DJC advances warrant 垫款令
<}%gZ:Z6g advancing 贷出
vfh\X1Ui} adverse balance 逆差
k vt^s0T8Q adverse exchange 逆汇
)<T2J0* advertisement addressed to shareholders 在报章刊登的致股东通告
^>s{o5H& advice for collection 托收通知书
h gdr\
F advice of drawing 提款通知书；汇票通知书
?~; q r advice of payment 付款通知
LEAU3doK; Advisory Committee [Securities and Futures Commission]
LO k J 谘询委员会〔证券及期货事务监察委员会〕
1R#1Fy% Advisory Committee on Diversification 经济多元化谘询委员会
Enhrkk affidavit 誓章；遗产申报誓章
zbDK$g6 affidavit of no receipt 述明无收款的誓章
p0pA| affiliate 联号；联营公司；附属公司
v5L #H =P affiliated company 附属公司；联号；联营公司
TezwcFqH affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Xs)?PE [ affordability 负担能力
9hhYyqGsO African Development Bank [AfDB] 非洲开发银行
py\/m] after-acquired property 事后取得的财产
wNl " y after-hours dealing 市后交易
8]J lYe after-tax profit 税后盈利；税后利润；税后溢利
(>-(~7PR agency agreement 代理协议
W"s)s agency expenses 代理机构的开支
D Z=OZ.v agency fee 代理费
Gx(%AB~9$ Agency Law 《代理法》
ahw 0}S agent 代理人；承销人
iv6bXV'N agent of company 公司代理人
t k+t3+ agent's fee 代理人费；经纪费
.b<wNUzP aggregate 总计；总数；总体数字
l R^W*w4y aggregate amount 总款额；总额
^ E3 HY@j aggregate assets and liabilities 总体资产与负债
QhPpo#^ aggregate at constant price 按固定价格计算的总体数字
:Lq=)'d;6 aggregate demand 总需求
NOtwgZ- aggregate gross position 总持仓量
Y_nlIcu aggregate limit 总限额
(=tu~ ^ aggregate of salaries tax 合计薪俸税
8qs 8QK aggregate performance 总体表现；总体业绩
rU7t~DKS aggregate supply 总体供应
9|>5;Ej aggregate surplus 总盈余
-n6T^vf aggregate total 整体总额
`^DP<&{ aggregate value 总值；合计价值
bE" J &;| aggregated basis 合计基准
5pq9x4& aggregated net chargeable income 合计应课税入息实额
'>% c@C[ aggregation 合并计算；合计；总和
l
i2/"~l aggregation of incomes of husband and wife 夫妇入息合并计算
"IoY$!Hk aggregation of property 财产的总和
p5bM/{DP;K agio 差价；贴水
z2SR/[I ? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_/F}y[B7d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
liTAV9< 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
R)9FXz$). Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
> V@,K z1 《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》
w%kaM= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%&4\'lE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Xgo`XsA agreement for a settlement 授产协议
PjU.4aZ agreement for assignment 转让协议
*G,r:Bnb agreement for sale 售卖协议；买卖协议
o% v,6yv agreement for sale and purchase 买卖协议
`R o>?H agreement for the payment of interest 支付利息协议
|d_ rK2 agreement for the repayment of money 还款协议
l4q7,%G agreement of reinsurance 再保险协议
~# iAW@ Agricultural Bank of China 中国农业银行
w%f51Ex air passenger departure tax 飞机乘客离境税
T`) uR*$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~VJP:Y{[ airport tax 机场税
#EO] ,!JM alcohol duty 酒精税
13I~
alienation 让与；让渡；转让
lziC.Dpa alimony 生活费；赡养费
Mm#=d?YUHJ All Ordinaries Index [AOI] 所有普通股指数
MZSyu all risks 全险；综合险
ZHc;8|} All Sales Record for Stock Market 《股票市场成交报告》
*q(HW Allied Capital Resources Limited 新联财务有限公司
DZX4c 2J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5$
rV0X,O allocation letter 拨款信件
S3YAc4 allocation of fund 分配款项；预留款项
"QV1G' allocation of profit 利润分配；溢利分配
%l) ~C% T allocation warrant 拨款令
r A9Rz^;xa allotment 分配；配股
9!Vp-bo allotment notice 股份配售通知；配股通知
b]\V~ZaXG allotment of shares 股份分配
~Nl`Zmn(A| allowable 可获宽免；免税的
'a enh j allowable business loss 可扣除的营业亏损
K?mly $ allowable expenses 可扣税的支出
QK`2^ allowance 免税额；津贴；备抵；准备金
"4i_ } allowance for debts 债项的免税额
(OHd} YQ allowance for depreciation by wear and tear 耗损折旧免税额
n`7n5M* allowance for funeral expenses 殡殓费的免税额
& /lmg!6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/M~rmIks allowance for repairs and outgoings 修葺及支出方面的免税额
p2o6 6t allowance to debtor 给债务人的津贴
IR*:i{ alteration of capital 资本更改
3S1`av(tD alternate trustee 候补受托人
+4Lj}8, amalgamation 合并
p:8]jD @}% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
kA&ul ambit of charges 征税范围；收费范围
wGA%h.[M| amended valuation 经修订的估值
=|bW >y American Commodities Exchange 美国商品交易所
eR5 +1b American Express Bank Limited 美国运通银行
nB86oQ/S American Stock Exchange 美国证券交易所
1V1T1 amortization 摊销
m{sch`bP amount due from banks 存放银行同业的款项
=_H)5I_\ amount due from banks abroad 存放海外银行同业的款项
.#ATI<t amount due from holding companies 控股公司欠款
.t9zF-jk amount due from local banks 存放本港银行同业的款项
n!y}p q6 amount due to banks 银行同业的存款
9 i#K{CkC| amount due to banks abroad 海外银行同业的存款
-X#qW"92q amount due to holding companies 控股公司存款
fT_ swh IO amount due to local banks 本港银行同业的存款
n0kkUc-`
amount due to outport banks 外埠银行同业的存款
g3, F+ amount for note issue 发行纸币的款额
q"pnFK9/L amount of bond 担保契据的款额
Nh\y@\F> amount of consideration 代价款额
g]. hL amount of contribution 供款数额
=;A~$[ g amount of indebtedness 负债款额
~ b{j`T amount of principal of the loan 贷款本金额
u +uu?.bM amount of rates chargeable 应征差饷数额
-qRO}EF amount of share capital 股本额
; :pd/\< amount of sums assured 承保款额
;= {Z Bx amount of variation 变动幅度
WWY G>C[ amount of vote 拨款数额
9<I;9.1S?^ amount payable 应付款额
6u v'{ amount receivable 应收款额
Fgg4 QF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_d/ZaCx'i analysis 分析
,@*`2I>` ancillary risk 附属风险
WP0{% annual account 周年帐目；周年帐目报表；年度决算；年结
H0i\#)Xs annual accounting date 年结日期
o M#S.f? annual allowance 每年免税额；年积金；年度津贴；年津
^7~w yAr annual balance 年度余额
.:#6dG\0z annual disposable income 每年可动用收入
W4(O2RU annual estimates 周年预算
S~DY1e54GF annual fee 年费
4i o02qd
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3$ 1 z annual growth rate 年增率；每年增长率
6KI< J*Wz` annual long-term supplement 长期个案每年补助金
)hai?v~g annual pensionable emolument 可供计算退休金的年薪
;M Z@2CO annual report 年报
LlG ~aGhel Annual Report on the Consumer Price Index 《消费物价指数年报》
8?7 :sfc annual return 周年报表；周年申报表；每年报税表格
iP~dH/B|v Annual Return Rules 《周年报表规则》
tC -H2@ annual review of consumer prices 每年消费物价回顾
da&f0m U annual roll-forward basis 逐年延展方式
i <Be)Y-' annual salary 年薪
v mXY}Ul annual statement 年度报表；年度决算表
mD p|EXN 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
Z;JZ<vEt92 annuitant 年金受益人
9#@CmiIhy annuity 年金
) ozN{&B6 annuity contract 年金合约
0Ti> PR5M annuity on human life 人寿年金
*oX~z>aE antecedent debt 先前的债项
)WFSU Z~ ante-dated cheque 倒填日期支票
s IJ37;ZA anticipated expenditure 预期开支
;"/ " anticipated net profit 预期纯利
dO[w3\~ anticipated revenue 预期收入
lC i_G3C anti-inflation measure 反通货膨胀措施
Sm%MoFf anti-inflationary stance 反通货膨胀立场
2tqO%8`_ apparent deficit 表面赤字
Q YL
'; apparent financial solvency 表面偿债能力
BO p&s>hI apparent partner 表面合伙人
{XNu4d9w( application for personal assessment 个人入息课税申请书
8Cr?0Z application of fund 资金应用
3It'!R8 $ application to release as liquidator and to destruct the books of accounts and documents
4n@,
p0 申请免除清盘人职务及毁灭帐簿与文件
gZs8BKO appointed actuary 委任精算师
(7rG~d1iS appointed auditor 委任核数师；委任审计师
S&P5##.u` appointed trustee 委任的受托人
1`_i%R^ appointer 委任人
o^!
Zt 9 apportioned pro rata 按比例分摊
=>CrZ23B " apportionment 分配；分摊
1dK^[;v>3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y g#)@L apportionment formula 分摊方程式
s" ?&`S apportionment of estate duty 遗产税的分摊
xf@D<}~1 appraisal 估价；评估
IczEddt@' appreciable growth 可观增长
| 7I.DBjR; appreciable impact 显着影响
EF{_-FXY appreciable increase 可观增长
-3r& O: appreciation 增值；升值
.j4IW 3) appreciation against other currencies 相对其他货币升值
5aTyM_x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Sk$ XC appreciation tax 增值税
dR_h PBn/@ appropriation 拨款；拨用；拨付
)N2yhdcqI appropriation account 拨款帐目
.n`MPx' Appropriation Bill 拨款法案
";e0-t6: appropriation-in-aid system 补助拨款办法
$sO}l approved assets 核准资产
c" J(? 1O approved basket stock 认可一篮子证券
% ;PPu$8K9 approved budget 核准预算
qD4 e] 5 approved charitable donation 认可慈善捐款
^dP@QMly6 approved charitable institution 认可慈善机构
"FaG5X( approved currency 核准货币；认可货币
RS/%uxS? approved estimates 核准预算
f(?`PD [ approved estimates of expenditure 核准开支预算
+Z[%+x92 approved overseas insurer 核准海外保险人
0p$?-81BJ approved overseas trust company 核准海外信托公司
? xX`_l approved pooled investment fund 核准汇集投资基金
^dYLB.'= approved provident fund scheme 认可公积金计划
<S0!$.Kg*< approved provision 核准拨款
f K^FD&sF approved redeemable share 核准可赎回股份
ki^[~JS>' approved regional stock 认可地区性证券
*.EtdcRo[ approved retirement scheme 认可退休金计划
i\rI j0+ approved subordinated loan 核准附属贷款
(w% hz'] arbitrage 套戥；套汇；套利
c uquA ~ arbitrageur 套戥者；套汇者
a (8]y.`Tv arbitrary amount 临时款项
mI in'M arrangement 措施；安排；协定
s$:] $&5 arrears 欠款
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EP arrears of pay 欠付薪酬
Z[`J'}?| arrears of revenue 逾期未收税款；逾期未收的帐项
L i=l/ articles of association 组织章程；组织细则；组织章程细则
#D+Fq^="P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6M$.gX
G. ascertainment of profit 确定利润
Qq]UEI `Go "Asia Clear" “亚洲结算系统”
'7'cKp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
OG 5n9sx Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rf1nC$Sop Asian Development Fund [ADF] 亚洲发展基金
n]co qJ Asian dollar bond 亚洲美元债券
_z m<[0( Asian dollar market 亚洲美元市场
xY t{= Asian dollar rate 亚洲美元利率
N M ~e Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*vsOL 4I% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B?Y%y@. asked price 沽盘；喊价；索价；卖方报价
p|Rxy"} assessable income 应评税入息
P !YT{} assessable loss 应评税亏损
G';o M;~/| assessable profit 应评税利润
~` _nw5y assessable value 应评税值
.#WF' assessed profit 估定利润
'}4[m>/ assessed value 经评估价值
^Z:x poz, assessment 评税；评定；估价；评税单
NnHM$hEI"U assessment number 评税编号；估价编号
7@tr^JykO assessment of additional tax 补加税评税
^#^ u90I assessment of performance 业绩评估；实绩评价
~P6K)V|@< Assessor 评税主任
L1C' V/g asset price bubbles 资产价格泡沫
[TO:- 8$. asset-backed securities 具资产保证的证券
3y 3
U`Mo assets accretion 资产增值
3+ i(fg_ assets and liabilities 资产与负债
Z/x<U.B assets betterment statement 资产递增表；资产改进表
x|<|eRYK assets lending 实物放款；有抵押贷款
&|E2L1 assets of the company passing on the death 死者去世时转移的公司资产
{/0,lic assets pledged as security for liabilities 用作负债抵押的资产
vW)GUAF[ assets portfolio 资产投资组合
p6}jCGJ assets price 资产价格
oS,<2Z assets quality 资产质素
,}FYY66K assets realization 资产变现
NKd@ Kp`, assets refinancing arrangement 资产再集资安排
7 cIVK }& assets securitization 资产证券化
={L:q8v) assets situated outside Hong Kong 在香港以外地方的资产
,CM$A} 7[ assets stripping 削减资产；拆卖资产
Tu/JhP/g,` assets value 资产值
l3iL.?&Pa assignee 承让人
"F[VqqD assignment 转让；转让书；转让契
l1W5pmhK]' assignment of interest 权益转让
m_Fw ;s/9 assignment of letters patent and trade mark 专利证书及商标转让
6o1.?t? assignment of property 物业转让；物业转让书
QdW%5lM+ assignment right 转让权
bNaJ{Dm$R assignor 转让人
4 a2&kIn associate 有联系的人；有关连人士；相联者；合伙人；联系人
>9u6@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5E!|-xD associate member 附属会员
^jmnE.8R associated body corporate 相联法人团体
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V {w< associated company 相联公司；联属公司
0U/:Tpyr associated corporation 相联法团
Fsq S) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
IG9Q~7@ 公认会计师公会〔英国〕
[? IERE!xQ Association of Futures Exchange Brokers 香港期货经纪协会
dNJK[1e6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<&L;9fr association of underwriters 承保人组织
=v;-{o N! assumption of control 接管
ZA9']u%EJ assurance 担保；保险；转易；转易书
zw5~|< assurance of interest 权益的转易
Le3S;SY& at 19XX price 按一九ＸＸ年价格计算
dU&.gFw1 at a discount 按赔价计算；按贴水价格计算；打折扣
>$Fc=~;Ba at a premium 按溢价计算；按升水价格计算
mML^kgy\N at call 通知付款；按通知
U<6k!Y9ny at constant market price 按固定市价计算
l
E&hw at constant price 按固定价格计算
,-b{oS~u at cost 按成本计算
vy"Lsr3 at current market price 按当时市价计算；按现时市价计算
xwRnrW d^6 at current price 按当时价格计算；按现时价格计算
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zK[cz at factor cost 按要素成本计算；按生产要素成本计算
G8;S`-D1a, at money-of-the-day price 按付款当日价格计算
rf`Br\g 8 at or better 按指定或较佳价位〔买卖指令〕
lMm-K%(2 at par 按面值计算；平价
&% *S at sight 见票即付
MW4dPoa at the close 按收市盘
PZ ogN at the opening 按开市盘
93!a attestation 见证；见证条款
>6kWmXK[ at-the-money option 平价期权
3 x=F attorney 受权人；受托代表人
_E30t( _. attornment 新拥有人承认书
k]>k1Mi= attributable profit 可归属利润
x# YOz7. attributable share value 可归属股份价值
Czci6 Lz Auckland Stock Exchange 奥克兰证券交易所
Sm Ei _u]' auction 拍卖
f<}!A$wd auctioneer 拍卖商
n]$vCP audit 审计；核数
5AjK7[<L Audit Commission 审计署
|@@mq!>- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Wig0OZj 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〕
C 3b'Q audit review 帐目审查
y\S7oD(OR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5~44R@` audited account 审计帐目；经审计的帐目
v =?V{"wk! audited annual account 经审计的周年帐目
AngECkF- audited balance sheet 经审计的资产负债表
"yz\p, auditor 核数师；核数主任；审计师
6Ss{+MF|v auditor's certificate 核数师证明书；审计师证明书
4 vX]c auditor's report 核数师报告；审计师报告
g-:)} 8d6 Aussie bond 澳元债券
kK1qFe?] austerity budget 紧缩预算
{ &<}*4D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k0YsAa#6V Australia All Ordinaries Index 澳洲所有普通股票指数
~o%-\^oc Australian Dollar [AUD] 澳元
O)5PUyC:H Australian Options Market 澳大利亚期权市场
3w9
]@kU Australian Securities Commission 澳洲证券事务监察委员会
M|v.5l# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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Ta } Australian Stock Exchange 澳大利亚证券交易所
@NH Ruk+ Austrian Schilling [ATS] 奥地利先令
&=?`; K authentication 认证；鉴证
m+m6"yE#_ authority to purchase 委托购买证；委购书
"aBd0i& authorization 认可；核准；授权；授权书
z67=v9+7 authorization by direction 指示授权
fhY[I0;}$ authorization by instruction 指令授权
3H%HJS authorization by warrant 令状授权
,|4Ye authorization of unit trust 单位信托的认可
wU ; f authorized agent 指定代理人
1 IlR authorized capital 法定资本
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8\M authorized clerk 出市员
~`})x(! authorized dealer 认可交易商
j^ _I{ authorized financial institution 认可财务机构
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bn|_`( authorized fund 认可基金
!Q(xOc9>Ug authorized fund house 获授权的基金公司；认可基金公司
} g* - Ty authorized institution 认可机构
@*uX[) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9V],X=y~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{''|iwLr authorized insurer 获授权保险人；获认可承保人
> 4ct[fW+ authorized investment 特准投资项目
hY1|qp authorized person 获授权人
`Of wl%G authorized representative 获授权代表
>#:/
GN? authorized share capital 法定股本
NDOZ!`LqH automated quotation system 自动报价系统
_RW[]MN3* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
psZeu*/r 自动交易系统〔香港期货交易所有限公司〕
bF KP V%` automatic adjustment mechanism 自动调整机制
{\aSEE /' automatic adjustment system 自动调整系统
@ |GeR Automatic Clearing House 自动票据交换所
jSFN/C.9 h automatic exchange rates accumulation system 自动化汇率累集系统
46za xcY<! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{IMzR'PN automatic teller machine [ATM] 自动柜员机
0lRH
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Z8&C-yCC available assets 可用资产
w}.'Tebu available fiscal reserve 现存财政储备
[Kj:~~`T available profit 可用利润
0 v@/I< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
AIm$in`P average 平均；平均数；海损
F3Y>hs):7 average basic salary 平均基本薪金
&
.?HuK average consumer expenditure 平均消费开支；一般消费开支
]hj1.V+ average cost 平均成本
@:7gHRJ! average cost of land production 增辟土地平均成本
?&"^\p average daily turnover 平均每日成交额
} x.)gW average daily wage rate 平均每日工资率
aVP|: OAj average expenditure pattern 平均开支模式
q`aY.dD=O average growth rate 平均增长率
y@M}T{,/ average net fixed assets 固定资产平均净值
3 \KII9 average of relatives 相对价格平均数
<c ovApx average price 平均价格
~}5Ml_J$,l average propensity to consume 平均消费倾向；一般消费倾向
h6h 1.lZ average propensity to save 平均储蓄倾向；一般储蓄倾向
u3wC}Zo average rate 平均率
;-?ZI$ average revenue 平均收入；平均收益
{}pqxouE average stock 平均库存；平均存货
Is@ a,k average yearly rent 平均年租
&'7"i~ pC avoidance of double taxation 避免双重课税
~+#--BhV avoidance of tax 避税
