A:
?HRS* A share Ａ股；甲类股份
<5D4h! abatement of tax 减税；减扣免税额
1a/C(4 _k ABN AMRO Bank N.V. 荷兰银行
}LC m_av above-the-line expenditure 线上项目支出；经常预算支出
Lu {/"&) above-the-line receipt 线上项目收入；经常预算收入
?_FL
'G ABSA Asia Limited 南非联合亚洲有限公司
zBl L98 absolute change 绝对数值变更
Arg/ge.y absolute expenditure 实际开支
z bYv}q absolute guideline figure 绝对准则数字
[Q{\Ik absolute interest 绝对权益
;-8 .~Sm absolute order of discharge 绝对破产解除令
,@c1X : absolute profit margin 绝对利润幅度
~N i absolute value 实值；绝对值
zzh Z1;\ absolutely vested interest 绝对既得权益
hcj]T? absorbed cost 已吸收成本；已分摊成本
r :$tvT* absorption 吸收；分摊；合并
&:5*^1oP absorption rate 吸收率；摊配率；分摊率
41Z@_J|& ACB Finance Limited 亚洲商业财务有限公司
I]` RvT acceptable form of reciprocity 合理的互惠条件
, +
G acceptable rate 适当利率；适当汇率
[:. wCG5 acceptance agreement 承兑协议
i_Hm?Bi!F acceptance for honour 参加承兑
gy%.+!4>v` acceptor 承兑人；接受人；受票人
SFRP
?s acceptor for honour 参加承兑人
e)wi}\:q_ accident insurance 意外保险
~;3#MAG Accident Insurance Association of Hong Kong 香港意外保险公会
I)V=$r{ accident insurance scheme 意外保险计划
lwq:0Rj@Q accident year basis 意外年度基准
aSvv(iV accommodation 通融；贷款
5PO_qr= Hx accommodation bill 通融票据；空头票据
O\.^ H/ accommodation party 汇票代发人
Ny2
Z
<TW account balance 帐户余额；帐户结余
5a izWz account book 帐簿
?).; cG:< account collected in advance 预收款项
/Ne#{*z)hO account current book 往来帐簿
9 Gd 6/2 account of after-acquired property 事后取得的财产报告
6&os`! account of defaulter 拖欠帐目
xcr2| account payable 应付帐款
#zTy7ZS,0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
86OrJdD8 account receivable 应收帐款
H[u9C:}9b account receivable report 应收帐款报表
,fp+n u8 , account statement 结单；帐单；会计财务报表
<4;
nq~ account title 帐户名称；会计科目
FL' }~il accountant's report 会计师报告
dhtH&:J< ; Accountant's Report Rules 会计师报告规则
]UkH}Pt'3 accounting and auditing procedure 会计与审计程序；会计与核数程序
o j djy#: Accounting Arrangements 《会计安排》
o6MFMA+vi accounting basis 会计基础
QMBT8x/+_' accounting by Official Receiver 破产管理署署长呈交的帐目
?Z 2, ?G Accounting Circular 《会计通告》
ZU`9]7"87B accounting class 会计类别
M!J7Vj?Ps accounting date 记帐日期；会计结算日期
#@B"E2F accounting for money 款项核算
)k =KLQ\b Accounting Officer 会计主任
RqTO3K f accounting period 会计报告期；会计期
L*Z.T^h accounting policy 会计政策；会计方针
8X,6U_>#a accounting practice 会计惯例
t,7%|
{ accounting principle 会计准则
{ KWVPeh accounting record 会计记录
2'?'df j accounting report 会计报告
=:&xdphZ+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P T2;%=f Accounting Society of China 中国会计学会
U*[E+Uq}:N accounting statement 会计报表
>} V?GK36 accounting system 会计制度；会计系统
j+_fHADq accounting transaction 会计事项；帐务交易
o^@"eG$, accounting treatment 会计处理
BTkx}KK accounting year 会计年度
/A7( `l ;6 accretion 增值；添加
eB5>uKa accrual 应计项目；应累算数目
]j3> =Jb; accrual basis 应计制；权责发生制
g0grfGo2p accrual basis accounting 应计制会计；权责发生制会计
`NW/Z/_ accrue 应累算；应计
BD
C DQ accrued benefit 应累算利益
P 1mg;!tq accrued charges 应计费用
U+!RIF[Je accrued cumulative preference share dividend 应累算的累积优先股股息
DO: ,PZX accrued expenses 应累算费用
#3rS{4[ accrued interest payable 应付利息；应计未付利息
;MS.ag# accrued interest receivable 应收利息；应计未收利息
IIR+qJ__| accrued right 累算权益
h0PDFMM< accruing profit 应累算的利润
8S1@,O, accumulated fiscal reserve 累积财政储备
:lB*km g accumulated profit 累积利润；滚存溢利
|owr?tC accumulated reserve 累积储备
EwPrh accumulation of surplus income 累积收益盈余
XKjrS
9: acquired assets 既得资产
FHOw ]"# acquisition 收购；购置；取得
fB$a )~ acquisition cost 购置成本
Q VTL}AT2: acquisition expenses 购置费用
]M5~p^ RB acquisition of 100% interest 收购全部股权
*igmi9A acquisition of control 取得控制权
xO TvrX acquisition of fixed assets 购置固定资产
G)7U &B acquisition of shell “买壳”
I0 }.! acquisition price 收购价
+KTfGwKt act of God 天灾
A 6S0dX acting partner 执事合伙人
['m pxtG active market 买卖活跃的市场；交投畅旺的市场；旺市
xk,Uf,,> active partner 积极参与的合伙人
DN2 ]Y' active trading 交投活跃
A^OwT#
actual circulation 实际流通
mo| D actual cost 实际成本
W> pe- actual expenditure 实际开支；实际支出
0>|q[ SC actual income 实际入息；实际收入；实际收益
#p(gB)o:l actual market 现货市场
) ;0 actual price 现货价；实际价格
8T3,56 > actual profit 实际利润
>+%#m'Y&& actual quotation 实盘；实际价位；实际报价
#<0Hv de actual year basis 按实际年度计算
E22o-nI?1 actuals 实货
[PIMG2"G actuarial investigation 精算调查
&hWELZe0vv actuarial principle 精算原则
HJl?@& l/ actuarial report 精算师报告
1TZ[i Actuarial Society of Hong Kong 香港精算学会
/!Rva" actuarial valuation 精算师估值
>fC&bab actuary 精算师
>6C\T@{lJ ad referendum agreement 暂定协议；有待覆核的协定
!`{?qQ[= ad valorem duty 从价税；按值征税
@D9O< x ad valorem duty system 从价税制
-m`|S q ad valorem fee 从价费
85E$m'0O ad valorem tariff 从价关税
\Tz|COG5h\ additional allowance 额外免税额
`:C1Wo^< additional amount for unexpired risk 未过期风险的额外款额
d*6f,z2= additional assessable profit 补加应评税利润
}U7IMONU additional assessment 补加评税
?T/4
= additional commitment 额外承担
s\d3u` G additional commitment vote 额外承担拨款
5p.rd0T]l3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
VN)WBv
additional dependent parent allowance 供养父母额外免税额
SWdmej[ additional provision 额外拨款
vC,F E
)' additional stamp duty 附加印花税
*8)?ZZMM additional tax 补加税罚款；补加税款
+C`!4v\n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
od!44p] adjudged bankrupt 被裁定破产
sPK ]: i C adjudicated bankrupt 裁定破产人
Pim adjudication fee 裁定费；评定印花税额手续费；评估契据费
*9n[ #2sM< adjudication of bankruptcy 裁定破产；宣告破产
KGJSGvo+y adjudication of insolvency 裁定无力偿还债务
@ 51!3jeu adjusted actual 经调整的实数；调整后的实数
dg|+?M^9` adjusted current assets 经调整的流动资产；调整后的流动资产
@JSWqi> adjusted figure 经调整的数字；调整后的数额
x)?V{YAL adjusted liabilities 经调整的负债；调整后的负债
`*U @d%a adjusted loss 经调整的亏损；调整后的亏损
V_
6K ?~j 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
S*Ea" vBA adjusted profit 经调整的利润；调整后的利润
,.Ofv):= adjusted surplus 经调整的盈余额；调整后的盈余额
$l ,U) adjusted value 经调整的价值；调整后的价值
7}xQ4M\u$ adjustment 调整；修订；理算〔保险〕
E zcch1 adjustment centre 调剂中心
TD\TVK3P adjustment lag 调整过程的时间差距；调整时差
;* 5z&1O adjustment mechanism 调整机制
W<<G
'Km adjustment of loss 亏损调整
D0#U*tq; adjustment process 调整过程；调整程序
1<9d[N* adjustment range 调整幅度
K 14.!m administered exchange rate 受管制汇率
. x$V~t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,GWa3.&.d administration expenses 行政费用
_ U*R_2aV administration fee 手续费；行政费
f.ua,,P. administration in bankruptcy 破产管理
x6>WvF Z administration order 遗产管理令
G,A?yM'Vw administrator 管理人；遗产管理人
>% "TrAt administrator of the estate 遗产管理人
O #tmB?n* admission of debt 债项承认书
="T}mc admission of proof 接纳债权证明
';eA aDM advance 放贷款项；垫付款项；预支款项；预付款项
OY"BaSEOw} advance account 暂支帐目；预付款帐户
{{A=^rr%C advance compensation 预付补偿金
'!X` X= advance from shareholder 股东垫款
UHY)+6qt] advance pending reimbursement 预支以待日后付还
mmFc ch$Jv advanced economy 先进经济体系
U;&s=M0 [ advancement 预付；预付财产
s,J\nbj0h advances warrant 垫款令
W*H %\Y:N advancing 贷出
d;%~\+)x4 adverse balance 逆差
GLY,<O>D5 adverse exchange 逆汇
]mBlXE:Z advertisement addressed to shareholders 在报章刊登的致股东通告
7T X$ advice for collection 托收通知书
= r=/L advice of drawing 提款通知书；汇票通知书
6mZ py t advice of payment 付款通知
F[ ^ p~u{ Advisory Committee [Securities and Futures Commission]
L #vk77 谘询委员会〔证券及期货事务监察委员会〕
n\JSt }A Advisory Committee on Diversification 经济多元化谘询委员会
On4Vqbks affidavit 誓章；遗产申报誓章
~O;?;@ affidavit of no receipt 述明无收款的誓章
5k_%%><: q affiliate 联号；联营公司；附属公司
"=f,4Zbj affiliated company 附属公司；联号；联营公司
i / N6 8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.:['&; k affordability 负担能力
<D nv=)Rq African Development Bank [AfDB] 非洲开发银行
d#, after-acquired property 事后取得的财产
.@(MNq{"6 after-hours dealing 市后交易
D//Ts`}+n after-tax profit 税后盈利；税后利润；税后溢利
M> Ws}Y agency agreement 代理协议
BGB.SN#q+ agency expenses 代理机构的开支
P>6wr\9i[ agency fee 代理费
>*w(YB]/$V Agency Law 《代理法》
Lp||C@h~ agent 代理人；承销人
0w^awT<$6 agent of company 公司代理人
h8SK8sK< agent's fee 代理人费；经纪费
.9bP8u2B{ aggregate 总计；总数；总体数字
a6 7N WH aggregate amount 总款额；总额
7 ( / aggregate assets and liabilities 总体资产与负债
0.Nik^~ aggregate at constant price 按固定价格计算的总体数字
oX]c$<w5 aggregate demand 总需求
"6'# L, aggregate gross position 总持仓量
FJ&?My,=J aggregate limit 总限额
pzBd(d^* aggregate of salaries tax 合计薪俸税
wmS:*U2s c aggregate performance 总体表现；总体业绩
Qgv -QcI{ aggregate supply 总体供应
T;I>5aQ:q4 aggregate surplus 总盈余
0/%VejZ' aggregate total 整体总额
;l b@o,R : aggregate value 总值；合计价值
U@?Ro enn aggregated basis 合计基准
t5za$kW'& aggregated net chargeable income 合计应课税入息实额
PAXdIh[] aggregation 合并计算；合计；总和
n|iO)L\9aB aggregation of incomes of husband and wife 夫妇入息合并计算
yX8$LOjE aggregation of property 财产的总和
hI 1 }^; agio 差价；贴水
xBcE>^{1. 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》
*X lnEHv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'%9e 8C| 《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》
-i?- Xj#% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S-6 %mYf 《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》
X8b= z9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h|1 /Q
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_gF )aE agreement for a settlement 授产协议
rt\4We ,7 agreement for assignment 转让协议
) >SU J^u agreement for sale 售卖协议；买卖协议
;HeUD5Nt6F agreement for sale and purchase 买卖协议
WY%'ps _]< agreement for the payment of interest 支付利息协议
9rmOf Jo: agreement for the repayment of money 还款协议
$/Q*@4t
agreement of reinsurance 再保险协议
#Hr>KQ5mJQ Agricultural Bank of China 中国农业银行
poYO air passenger departure tax 飞机乘客离境税
_YW1Mk1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0xM\+R~, airport tax 机场税
50.cMms alcohol duty 酒精税
/K 9T n alienation 让与；让渡；转让
5[Yzi> o[ alimony 生活费；赡养费
&pD6Qq{ All Ordinaries Index [AOI] 所有普通股指数
#yk
m all risks 全险；综合险
4`
gAluJ# All Sales Record for Stock Market 《股票市场成交报告》
- U g Allied Capital Resources Limited 新联财务有限公司
x%JtI'sg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Q!: J.J allocation letter 拨款信件
4cni_m] allocation of fund 分配款项；预留款项
[g:ZIl4p\P allocation of profit 利润分配；溢利分配
)q\|f_ allocation warrant 拨款令
r-+ .Ax4L" allotment 分配；配股
pN"d~Z8 allotment notice 股份配售通知；配股通知
dhW)< allotment of shares 股份分配
Wej 8YF@ allowable 可获宽免；免税的
R*D0 A@ allowable business loss 可扣除的营业亏损
:Uf\r
`a9 allowable expenses 可扣税的支出
d([NU; allowance 免税额；津贴；备抵；准备金
PG8|w[V1 " allowance for debts 债项的免税额
{mK=Vi g allowance for depreciation by wear and tear 耗损折旧免税额
vl<W`)' allowance for funeral expenses 殡殓费的免税额
S Xn1v.6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
F{a- - allowance for repairs and outgoings 修葺及支出方面的免税额
W|o LS allowance to debtor 给债务人的津贴
#=@(
m.k:s alteration of capital 资本更改
cWSiJr):r alternate trustee 候补受托人
y_:i'Ri. amalgamation 合并
Rw\
LVRdA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E-_FxBw ambit of charges 征税范围；收费范围
vd>X4e ^j amended valuation 经修订的估值
A"8` 5qa American Commodities Exchange 美国商品交易所
uI^E9r/hB American Express Bank Limited 美国运通银行
}U K<t UO American Stock Exchange 美国证券交易所
!S A j V) amortization 摊销
\J r ta amount due from banks 存放银行同业的款项
/(Se:jH$> amount due from banks abroad 存放海外银行同业的款项
!fXw X3B amount due from holding companies 控股公司欠款
?r"'JO.w amount due from local banks 存放本港银行同业的款项
=^m,|j|d>4 amount due to banks 银行同业的存款
B>}=x4- 8 amount due to banks abroad 海外银行同业的存款
o qa]iBO amount due to holding companies 控股公司存款
`x2Q:&.H` amount due to local banks 本港银行同业的存款
-NW7ncB| amount due to outport banks 外埠银行同业的存款
I^*&u, amount for note issue 发行纸币的款额
C=& 7V amount of bond 担保契据的款额
=l ?F_ amount of consideration 代价款额
i#o:V/Z . amount of contribution 供款数额
kZ XsL amount of indebtedness 负债款额
kXGJZ$ amount of principal of the loan 贷款本金额
X#KC<BXw, amount of rates chargeable 应征差饷数额
$Cw>
z^}u amount of share capital 股本额
t {n|!T& amount of sums assured 承保款额
*5'U3py amount of variation 变动幅度
fG2hCP+ amount of vote 拨款数额
#flOaRl. amount payable 应付款额
1oq5|2p amount receivable 应收款额
;fLYO6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qP6 Yn JWl analysis 分析
by z 2u ancillary risk 附属风险
o";5@NH annual account 周年帐目；周年帐目报表；年度决算；年结
/XtpGk_1) annual accounting date 年结日期
n]$50_@ annual allowance 每年免税额；年积金；年度津贴；年津
G RV#f06 annual balance 年度余额
K?[ *9Q'\ annual disposable income 每年可动用收入
*k)v#;B annual estimates 周年预算
* 7: )k annual fee 年费
jb~2f2vUa annual general meeting 周年大会
;8z40cD annual growth rate 年增率；每年增长率
DA'A-C2 annual long-term supplement 长期个案每年补助金
[C)JI; \ annual pensionable emolument 可供计算退休金的年薪
)NG{iD{_] annual report 年报
L'XX++2 Annual Report on the Consumer Price Index 《消费物价指数年报》
Wez"E2J` annual return 周年报表；周年申报表；每年报税表格
Z|&Y1k-h Annual Return Rules 《周年报表规则》
%YjZ F[P annual review of consumer prices 每年消费物价回顾
F0,-7<G annual roll-forward basis 逐年延展方式
O&=40"Dr annual salary 年薪
\@]/ks=K annual statement 年度报表；年度决算表
-]=-IiC# 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
>?b<)Q*< annuitant 年金受益人
v/% q*6@ annuity 年金
$. Fti-5 annuity contract 年金合约
8ut:cCrmg annuity on human life 人寿年金
u+7B-l=u* antecedent debt 先前的债项
iy&*5 U ante-dated cheque 倒填日期支票
$,+'|_0yM anticipated expenditure 预期开支
<.c@l,[.z anticipated net profit 预期纯利
z?C;z7e T anticipated revenue 预期收入
F^i v1b anti-inflation measure 反通货膨胀措施
fn eg[K anti-inflationary stance 反通货膨胀立场
r Ntc{{3_ apparent deficit 表面赤字
k&\YfE3* apparent financial solvency 表面偿债能力
}NQx2k0 apparent partner 表面合伙人
Ve<3XRq |8 application for personal assessment 个人入息课税申请书
Kgi| 7w application of fund 资金应用
pa0'\ application to release as liquidator and to destruct the books of accounts and documents
6MC*2}W 申请免除清盘人职务及毁灭帐簿与文件
7h?yAgDv~ appointed actuary 委任精算师
2i);2>HLG appointed auditor 委任核数师；委任审计师
y ]OW{5( appointed trustee 委任的受托人
, WF)GS|7V appointer 委任人
A:"J&TbBx apportioned pro rata 按比例分摊
#k%3Ag apportionment 分配；分摊
A@/DGrZX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J90q\ _dY. apportionment formula 分摊方程式
$q}}w||e~0 apportionment of estate duty 遗产税的分摊
^
K 8JE, appraisal 估价；评估
Fj c+{ ;x appreciable growth 可观增长
!=#230Y appreciable impact 显着影响
5G 8`zy appreciable increase 可观增长
hA`>SkO appreciation 增值；升值
0y4z`rzTn appreciation against other currencies 相对其他货币升值
t`{^g t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
K[LTw_oE appreciation tax 增值税
2aUz.k8o appropriation 拨款；拨用；拨付
"m]"%MU7 8 appropriation account 拨款帐目
uh`@ qmu) Appropriation Bill 拨款法案
+j 5u[X appropriation-in-aid system 补助拨款办法
1QRE-ndc approved assets 核准资产
9d2#=IJ m approved basket stock 认可一篮子证券
}+`W[ h&u approved budget 核准预算
Co8 b0-Z approved charitable donation 认可慈善捐款
xmtbSRgK9 approved charitable institution 认可慈善机构
96F:%|yG approved currency 核准货币；认可货币
O?@1</r ^ approved estimates 核准预算
3Z'{#<1>^; approved estimates of expenditure 核准开支预算
A"R zn1/ approved overseas insurer 核准海外保险人
=ox#qg.5 approved overseas trust company 核准海外信托公司
vII&v+C approved pooled investment fund 核准汇集投资基金
|6B:tw/. approved provident fund scheme 认可公积金计划
bl\44VK2' approved provision 核准拨款
Xj$J}A@ approved redeemable share 核准可赎回股份
!U]V?Jpi" approved regional stock 认可地区性证券
49
3ik approved retirement scheme 认可退休金计划
( ~pcPGUG approved subordinated loan 核准附属贷款
}eb%"ZH4| arbitrage 套戥；套汇；套利
o<-%)#e arbitrageur 套戥者；套汇者
1L'[DKb' arbitrary amount 临时款项
^g[\.Q arrangement 措施；安排；协定
*6*#"#D arrears 欠款
w;QDQ
fx0 arrears of pay 欠付薪酬
!N,Z3p>Q arrears of revenue 逾期未收税款；逾期未收的帐项
3HbHl?-UNU articles of association 组织章程；组织细则；组织章程细则
1:7>Em<s Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
v\-"NHl ascertainment of profit 确定利润
'* >LZo4 "Asia Clear" “亚洲结算系统”
/_, ~dt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=[{Pw8[' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Hh;w\)/%j Asian Development Fund [ADF] 亚洲发展基金
T<54qe4`p Asian dollar bond 亚洲美元债券
w^|,[G ^}H Asian dollar market 亚洲美元市场
ejo4 mQ]a Asian dollar rate 亚洲美元利率
PR|Trnd&D Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
lha )' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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( Bb asked price 沽盘；喊价；索价；卖方报价
0y;&L63>T assessable income 应评税入息
2+=|!+f assessable loss 应评税亏损
0*3 <} assessable profit 应评税利润
ZX'{o9+w5 assessable value 应评税值
oTI*mGR1Z assessed profit 估定利润
y^@% Xrs assessed value 经评估价值
Y ga}8D U assessment 评税；评定；估价；评税单
$+P v
fQ assessment number 评税编号；估价编号
Z$zUy |s[ assessment of additional tax 补加税评税
Y sr{1! K assessment of performance 业绩评估；实绩评价
izFu&syv) Assessor 评税主任
qh7o;x~, asset price bubbles 资产价格泡沫
''5%5(Y.r asset-backed securities 具资产保证的证券
l42m81x" assets accretion 资产增值
!FSraW2 assets and liabilities 资产与负债
J~_p2TZJ\3 assets betterment statement 资产递增表；资产改进表
i [\[xfk assets lending 实物放款；有抵押贷款
,j_{IL690 assets of the company passing on the death 死者去世时转移的公司资产
l m assets pledged as security for liabilities 用作负债抵押的资产
NPo Xz assets portfolio 资产投资组合
zl:
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c<D Yk f assets quality 资产质素
k oHY
AF assets realization 资产变现
g u|;C assets refinancing arrangement 资产再集资安排
>}4]51s assets securitization 资产证券化
b8]oI"&G assets situated outside Hong Kong 在香港以外地方的资产
. \d0lJSr assets stripping 削减资产；拆卖资产
p +T&9 assets value 资产值
P);Xke assignee 承让人
%'=oMbi>i4 assignment 转让；转让书；转让契
M`>W'< assignment of interest 权益转让
@wF m])}0 assignment of letters patent and trade mark 专利证书及商标转让
}oN(nPxv9 assignment of property 物业转让；物业转让书
+%<Jr<~W assignment right 转让权
B ph F+'CM assignor 转让人
E{fnh50^Q. associate 有联系的人；有关连人士；相联者；合伙人；联系人
W@ Z=1y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H9>&"=". associate member 附属会员
#KK( Z \; associated body corporate 相联法人团体
YSwD#jO0 associated company 相联公司；联属公司
PaDT)RrEM associated corporation 相联法团
%om7h$D =` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
RdDcMZ 公认会计师公会〔英国〕
'p e0Q- Association of Futures Exchange Brokers 香港期货经纪协会
ua[\npz5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3LxJ}>]TO association of underwriters 承保人组织
q #a21~S< assumption of control 接管
' " tieew assurance 担保；保险；转易；转易书
{+[gf:Ev assurance of interest 权益的转易
{Psj#.qP1 at 19XX price 按一九ＸＸ年价格计算
6wd]X-G++ at a discount 按赔价计算；按贴水价格计算；打折扣
:$tW9*\KY at a premium 按溢价计算；按升水价格计算
*]eZ Y at call 通知付款；按通知
z
K (5&u at constant market price 按固定市价计算
kb:C>Y8!sC at constant price 按固定价格计算
L)+ eM& W at cost 按成本计算
=_H39)|T at current market price 按当时市价计算；按现时市价计算
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xf dJNb at current price 按当时价格计算；按现时价格计算
N 93E;B at factor cost 按要素成本计算；按生产要素成本计算
vck$@3* at money-of-the-day price 按付款当日价格计算
zoJ;5a.3B at or better 按指定或较佳价位〔买卖指令〕
PWMaB at par 按面值计算；平价
}j?S?= ;m= at sight 见票即付
-^b^ 6= # at the close 按收市盘
i njmP9ed at the opening 按开市盘
H5s85"U# attestation 见证；见证条款
752wK|o0|; at-the-money option 平价期权
%5G BMMn attorney 受权人；受托代表人
* r`Yz} attornment 新拥有人承认书
Tv$7aVi! attributable profit 可归属利润
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~Z]vr6?$h Auckland Stock Exchange 奥克兰证券交易所
!_9$[Oq~ auction 拍卖
(L >[ ,YO9 auctioneer 拍卖商
m-8 9nOls audit 审计；核数
xp&!Cl>C3\ Audit Commission 审计署
{^W,e ^: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XijLS7Aw| 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
U !/nD~A audit review 帐目审查
FIjET1{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pK9^W T@ audited account 审计帐目；经审计的帐目
;g:bn5G audited annual account 经审计的周年帐目
IxZ.2 67 audited balance sheet 经审计的资产负债表
~5NG DT#L* auditor 核数师；核数主任；审计师
HF: T]n, auditor's certificate 核数师证明书；审计师证明书
1fFb 7n~3 auditor's report 核数师报告；审计师报告
&f W=5' Aussie bond 澳元债券
U"+ ry.3` austerity budget 紧缩预算
Qe$>Jv5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Mlw9#H6 Australia All Ordinaries Index 澳洲所有普通股票指数
'd^gRH<z Australian Dollar [AUD] 澳元
em [F| Australian Options Market 澳大利亚期权市场
=Rx?6% Australian Securities Commission 澳洲证券事务监察委员会
{7Avba Australian Society of Certified Practising Accountants 澳洲执业会计师公会
RVnyl`s Australian Stock Exchange 澳大利亚证券交易所
YC&jKx .> Austrian Schilling [ATS] 奥地利先令
P"h\7V,d% authentication 认证；鉴证
p=+*g.,O authority to purchase 委托购买证；委购书
GR ?u?- authorization 认可；核准；授权；授权书
'[ g)v authorization by direction 指示授权
yVI;s|jG authorization by instruction 指令授权
G;HlII9x[ authorization by warrant 令状授权
A>t!/_" authorization of unit trust 单位信托的认可
%?oU{KzQ@; authorized agent 指定代理人
// M4Sq( authorized capital 法定资本
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mK authorized clerk 出市员
I0H Y#z% authorized dealer 认可交易商
B~;LBgpp authorized financial institution 认可财务机构
[Ht."VxR authorized fund 认可基金
cF&h$4- authorized fund house 获授权的基金公司；认可基金公司
G#n^@k c*, authorized institution 认可机构
Gr#rM/AfCK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/GuS IZg"_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_%Jl&0%q authorized insurer 获授权保险人；获认可承保人
n E,gQHw authorized investment 特准投资项目
bj7MzlGFy authorized person 获授权人
sM fFm@\ N authorized representative 获授权代表
"dK|]w8 authorized share capital 法定股本
OHP3T(Q5 automated quotation system 自动报价系统
j,56Lh%1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^wO_b'@v 自动交易系统〔香港期货交易所有限公司〕
f_ 4S>C$ automatic adjustment mechanism 自动调整机制
]\a\6&R automatic adjustment system 自动调整系统
}&(E#*>x Automatic Clearing House 自动票据交换所
Q Bfhyo_ automatic exchange rates accumulation system 自动化汇率累集系统
^E U OmVN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*K}z@a_ automatic teller machine [ATM] 自动柜员机
\ L9?69B~ autopay 自动转帐
*H%0Gsk available assets 可用资产
%%as>}. available fiscal reserve 现存财政储备
V| 3yZ8lE available profit 可用利润
^/%o%J& Hz Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
y#Mc4? average 平均；平均数；海损
*CH!<VB/ average basic salary 平均基本薪金
d(X\B{ average consumer expenditure 平均消费开支；一般消费开支
wsf Hd<Z_ average cost 平均成本
IYfV~+P average cost of land production 增辟土地平均成本
+ 9\:$wMN average daily turnover 平均每日成交额
uv|eVT3jNs average daily wage rate 平均每日工资率
Ok}{jwJ%W; average expenditure pattern 平均开支模式
N?a1 sdR average growth rate 平均增长率
_' !N q average net fixed assets 固定资产平均净值
$ ] W[y= average of relatives 相对价格平均数
IW1GhZ41' average price 平均价格
7 9{.O`v average propensity to consume 平均消费倾向；一般消费倾向
j}rgO z. average propensity to save 平均储蓄倾向；一般储蓄倾向
R<n8M"B average rate 平均率
$@[dm)M average revenue 平均收入；平均收益
DA+A >5/ average stock 平均库存；平均存货
n0+g]|a
AF average yearly rent 平均年租
HF & h avoidance of double taxation 避免双重课税
nd $H
3sf avoidance of tax 避税
