A:
`@4 2jG}* A share Ａ股；甲类股份
EfFj!)fz abatement of tax 减税；减扣免税额
v$[ @]` ABN AMRO Bank N.V. 荷兰银行
ooomi"u above-the-line expenditure 线上项目支出；经常预算支出
EW
~*@H above-the-line receipt 线上项目收入；经常预算收入
f B _4f{E ABSA Asia Limited 南非联合亚洲有限公司
w}IL
8L(D absolute change 绝对数值变更
4Sg <r,G absolute expenditure 实际开支
\H,V 9!B absolute guideline figure 绝对准则数字
+]A+!8%Z absolute interest 绝对权益
iPA@<D% absolute order of discharge 绝对破产解除令
- zPm{a absolute profit margin 绝对利润幅度
Dm>T"4B`/ absolute value 实值；绝对值
Z"l`e0 { absolutely vested interest 绝对既得权益
6] .yRNy" absorbed cost 已吸收成本；已分摊成本
<+<)xwOQ ] absorption 吸收；分摊；合并
lO551Y^ absorption rate 吸收率；摊配率；分摊率
T {hyt ACB Finance Limited 亚洲商业财务有限公司
:5r:I[FFy acceptable form of reciprocity 合理的互惠条件
Coga-: 2vu acceptable rate 适当利率；适当汇率
yonJd acceptance agreement 承兑协议
dD[v=Z_ acceptance for honour 参加承兑
!}iL O0 acceptor 承兑人；接受人；受票人
;X+G6F' acceptor for honour 参加承兑人
}UyzM y, accident insurance 意外保险
h{Oz*Bq Accident Insurance Association of Hong Kong 香港意外保险公会
Sja"( sJ accident insurance scheme 意外保险计划
U,oD44 accident year basis 意外年度基准
4aj[5fhb- accommodation 通融；贷款
t9-_a5>E\} accommodation bill 通融票据；空头票据
w~bG<kxP accommodation party 汇票代发人
zd?bHcW/h account balance 帐户余额；帐户结余
$~
pr+Ei account book 帐簿
`Mo~EHso. account collected in advance 预收款项
r0~ 7v1rG account current book 往来帐簿
2Som0T<2 account of after-acquired property 事后取得的财产报告
B=X nv*e account of defaulter 拖欠帐目
wlm3~B\64 account payable 应付帐款
sqm%iyC=q account payee only [A/C payee only] 只可转帐；存入收款人帐户
2A dX)iF@ account receivable 应收帐款
lH6Cd/a account receivable report 应收帐款报表
ph Wc 8[Q account statement 结单；帐单；会计财务报表
:GN)7|: account title 帐户名称；会计科目
~| X99?P accountant's report 会计师报告
ODM>Z8@W/ Accountant's Report Rules 会计师报告规则
9)G:::8u7 accounting and auditing procedure 会计与审计程序；会计与核数程序
,$hQ(yF Accounting Arrangements 《会计安排》
SlH7-"Ag accounting basis 会计基础
,2=UuW"K accounting by Official Receiver 破产管理署署长呈交的帐目
,m #@%fa Accounting Circular 《会计通告》
;s}-X_ O< accounting class 会计类别
x(C]O, accounting date 记帐日期；会计结算日期
> xxXPvM<` accounting for money 款项核算
0!3!?E < Accounting Officer 会计主任
/ e~ accounting period 会计报告期；会计期
R *JOiVAC accounting policy 会计政策；会计方针
N&R
'$w accounting practice 会计惯例
U92B+up- accounting principle 会计准则
f9h:"Dnzin accounting record 会计记录
OlD7-c2L] accounting report 会计报告
Ktg&G<%J0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1G e)p4 Accounting Society of China 中国会计学会
sRkz
WMl accounting statement 会计报表
o'x_g^ Y accounting system 会计制度；会计系统
n r ' YWW accounting transaction 会计事项；帐务交易
|Y G)NO accounting treatment 会计处理
rXHHD#\oF accounting year 会计年度
X+(aQ
>y accretion 增值；添加
S&4w`hdD>~ accrual 应计项目；应累算数目
[8V(N2
accrual basis 应计制；权责发生制
`^s]? accrual basis accounting 应计制会计；权责发生制会计
4aIlzaA accrue 应累算；应计
5n|MA accrued benefit 应累算利益
:Olj accrued charges 应计费用
hq |j C accrued cumulative preference share dividend 应累算的累积优先股股息
j8D$/ accrued expenses 应累算费用
@F""wKnV accrued interest payable 应付利息；应计未付利息
puf;"c6e' accrued interest receivable 应收利息；应计未收利息
18[?dV accrued right 累算权益
Nl f&]^4(0 accruing profit 应累算的利润
ql%]$`IV6 accumulated fiscal reserve 累积财政储备
h=p-0 Mx . accumulated profit 累积利润；滚存溢利
^)eessZ accumulated reserve 累积储备
N 7j]yvE accumulation of surplus income 累积收益盈余
F M@W >+ acquired assets 既得资产
;-<<1Jz/2 acquisition 收购；购置；取得
1xFhhncf acquisition cost 购置成本
e!:?_z." acquisition expenses 购置费用
.@x"JI> ; acquisition of 100% interest 收购全部股权
'vf,T4uQ" acquisition of control 取得控制权
,M+h9_&0? acquisition of fixed assets 购置固定资产
S7\ |/h :4 acquisition of shell “买壳”
nU">> 1!U acquisition price 收购价
d-A%ZAkE] act of God 天灾
AW{/k'%xw acting partner 执事合伙人
1*x5/b active market 买卖活跃的市场；交投畅旺的市场；旺市
tyG nG0GK active partner 积极参与的合伙人
^{6UAT~!R active trading 交投活跃
l*m ]2"n] actual circulation 实际流通
sKE*AGFL d actual cost 实际成本
eAenkUBz6, actual expenditure 实际开支；实际支出
=8VJ.{xy_e actual income 实际入息；实际收入；实际收益
o/i5e= 9[y actual market 现货市场
5
\.TZMB actual price 现货价；实际价格
1W6n[Xg actual profit 实际利润
&H p \(" actual quotation 实盘；实际价位；实际报价
7W >}7 actual year basis 按实际年度计算
a3E*%G actuals 实货
epY;1,; > actuarial investigation 精算调查
b`;b}ug actuarial principle 精算原则
a#^4xy : actuarial report 精算师报告
`OF ;>u*:
Actuarial Society of Hong Kong 香港精算学会
BZ'y}Zu*
actuarial valuation 精算师估值
#L+s%OJ` actuary 精算师
o^.s!C%j ad referendum agreement 暂定协议；有待覆核的协定
,XF6Xsg2 ad valorem duty 从价税；按值征税
cbg3b i ad valorem duty system 从价税制
lw/
m0}it ad valorem fee 从价费
4*ty&s=5OJ ad valorem tariff 从价关税
'ame x additional allowance 额外免税额
bj* v' additional amount for unexpired risk 未过期风险的额外款额
hc4`' r; additional assessable profit 补加应评税利润
K\%"RgF@& additional assessment 补加评税
XTn{1[.O additional commitment 额外承担
og h2kht additional commitment vote 额外承担拨款
T l0+Bq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]cO$ E=W additional dependent parent allowance 供养父母额外免税额
jA Q)3ON< additional provision 额外拨款
0I AaPz/e additional stamp duty 附加印花税
(WU~e !} additional tax 补加税罚款；补加税款
p%M(G#gOgP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
zs]>XO~Jg adjudged bankrupt 被裁定破产
0UAr}H.: adjudicated bankrupt 裁定破产人
ph|2lLZ adjudication fee 裁定费；评定印花税额手续费；评估契据费
ph$&f0A6Xc adjudication of bankruptcy 裁定破产；宣告破产
(x*2BE n| adjudication of insolvency 裁定无力偿还债务
1>O0 Iu adjusted actual 经调整的实数；调整后的实数
rj`. hXO adjusted current assets 经调整的流动资产；调整后的流动资产
uJAB)ti2I adjusted figure 经调整的数字；调整后的数额
v:;C|uE| adjusted liabilities 经调整的负债；调整后的负债
,~6 8~_) adjusted loss 经调整的亏损；调整后的亏损
!AD, adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
x:D<Mu# adjusted profit 经调整的利润；调整后的利润
`&&6-/ adjusted surplus 经调整的盈余额；调整后的盈余额
neMe<jr adjusted value 经调整的价值；调整后的价值
.q& ]wu adjustment 调整；修订；理算〔保险〕
, r)d#8 adjustment centre 调剂中心
I^C
]6D{ adjustment lag 调整过程的时间差距；调整时差
7E84@V[\ adjustment mechanism 调整机制
*IfIRR>3l( adjustment of loss 亏损调整
=_~'G^`tu adjustment process 调整过程；调整程序
]V[ adjustment range 调整幅度
%L=h}U13 administered exchange rate 受管制汇率
#$
raUNr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4dD@lG~ administration expenses 行政费用
CEJG =*3 administration fee 手续费；行政费
y`P7LC administration in bankruptcy 破产管理
$AJy^`E^ administration order 遗产管理令
I]S(tx! administrator 管理人；遗产管理人
looPO:bo^ administrator of the estate 遗产管理人
UVuuIW0k admission of debt 债项承认书
zw;(:fgY# admission of proof 接纳债权证明
M`g Kt (3 advance 放贷款项；垫付款项；预支款项；预付款项
,;- cz-, advance account 暂支帐目；预付款帐户
Z~R/ p;@ advance compensation 预付补偿金
ki/L f4 advance from shareholder 股东垫款
fVe-esAw advance pending reimbursement 预支以待日后付还
sC*E;7gT, advanced economy 先进经济体系
[}g5Z=l advancement 预付；预付财产
.dq.F#2B; advances warrant 垫款令
5<'Jd3N{& advancing 贷出
MyR\_)P? adverse balance 逆差
7B b@9M?i adverse exchange 逆汇
7}HA _@[ advertisement addressed to shareholders 在报章刊登的致股东通告
,2L,>?r6 advice for collection 托收通知书
tYxlM! advice of drawing 提款通知书；汇票通知书
qb/!;U_ advice of payment 付款通知
Y&:\s8C Advisory Committee [Securities and Futures Commission]
} j y7,+ 谘询委员会〔证券及期货事务监察委员会〕
Iw-6Z+ 94 Advisory Committee on Diversification 经济多元化谘询委员会
r -DD*'R affidavit 誓章；遗产申报誓章
4xC6#:8 affidavit of no receipt 述明无收款的誓章
!P3tTL!*L affiliate 联号；联营公司；附属公司
kJ:5msKwC affiliated company 附属公司；联号；联营公司
(T K
cSVR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G37L 9IG-M affordability 负担能力
^rZ+H@p:6 African Development Bank [AfDB] 非洲开发银行
J'&? =| after-acquired property 事后取得的财产
)p j \b[ after-hours dealing 市后交易
'aSORVq^e[ after-tax profit 税后盈利；税后利润；税后溢利
78}%{7YY agency agreement 代理协议
=:T:9Y_ i agency expenses 代理机构的开支
,PtR^" Mf4 agency fee 代理费
Czl 8Q oH Agency Law 《代理法》
"+OMo-<K7 agent 代理人；承销人
TO P'Bmb agent of company 公司代理人
m*WEge*$t agent's fee 代理人费；经纪费
p{_ O*bo
aggregate 总计；总数；总体数字
&5CeRx7% aggregate amount 总款额；总额
]$X=~ >w aggregate assets and liabilities 总体资产与负债
.
*+7xL aggregate at constant price 按固定价格计算的总体数字
bJu,R-f aggregate demand 总需求
TuPxyB aggregate gross position 总持仓量
u(Q(UuI aggregate limit 总限额
_!T$|,a aggregate of salaries tax 合计薪俸税
p5 PON0dS aggregate performance 总体表现；总体业绩
Z-=7QK.\{ aggregate supply 总体供应
&]A1 _dy aggregate surplus 总盈余
+.Ukzu~s aggregate total 整体总额
P>cJ~F M aggregate value 总值；合计价值
R }YryzV5 aggregated basis 合计基准
kxiyF$
9 aggregated net chargeable income 合计应课税入息实额
(W6\%H2u aggregation 合并计算；合计；总和
H0:6zSsc=| aggregation of incomes of husband and wife 夫妇入息合并计算
Kd21:|!t^ aggregation of property 财产的总和
O? <_,-. agio 差价；贴水
{twf7.eY 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》
{+59 YO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
nK;
rEL 《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》
81 Not Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o ieLh"$ 《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》
^hTJp { Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
YXOD
fd%L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B#lj8I^| agreement for a settlement 授产协议
DD3yl\#, agreement for assignment 转让协议
Fgq*3t agreement for sale 售卖协议；买卖协议
8U $UI agreement for sale and purchase 买卖协议
jWjK -q@Y agreement for the payment of interest 支付利息协议
}|,\ ?7, agreement for the repayment of money 还款协议
KPK!'4,cu agreement of reinsurance 再保险协议
3om7LqcRo Agricultural Bank of China 中国农业银行
biuo.OG] air passenger departure tax 飞机乘客离境税
RB@gSHOc? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
MA QY/s~F airport tax 机场税
^Rh ~+ alcohol duty 酒精税
{:+^[rer j alienation 让与；让渡；转让
U/l ra&P alimony 生活费；赡养费
Y'":OW#oN All Ordinaries Index [AOI] 所有普通股指数
DdW8~yI& all risks 全险；综合险
745PCC'FK All Sales Record for Stock Market 《股票市场成交报告》
lY,1 w Allied Capital Resources Limited 新联财务有限公司
~DS9{Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
P ?-44m# allocation letter 拨款信件
JVCgYY({KQ allocation of fund 分配款项；预留款项
!I
P* allocation of profit 利润分配；溢利分配
I!@` _Q9N allocation warrant 拨款令
(8/xSOZ[ allotment 分配；配股
|W[rywxx allotment notice 股份配售通知；配股通知
LxGh *7K- allotment of shares 股份分配
B(NL3WJ allowable 可获宽免；免税的
p 8rAtz>=J allowable business loss 可扣除的营业亏损
+O P' / allowable expenses 可扣税的支出
3hjwwLKG$ allowance 免税额；津贴；备抵；准备金
_)\,6| # allowance for debts 债项的免税额
gpl!Iz~5 allowance for depreciation by wear and tear 耗损折旧免税额
cSW VHr allowance for funeral expenses 殡殓费的免税额
CawVC*b3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X~b+LG/ allowance for repairs and outgoings 修葺及支出方面的免税额
8hV:bz" allowance to debtor 给债务人的津贴
k !r z8S" alteration of capital 资本更改
JB}h }nb alternate trustee 候补受托人
WWs>@lCK amalgamation 合并
LB0=V0| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
m Sp7H! ambit of charges 征税范围；收费范围
?NeB_<dLa` amended valuation 经修订的估值
{ [# American Commodities Exchange 美国商品交易所
!7|9r$ American Express Bank Limited 美国运通银行
BE;iC.r W American Stock Exchange 美国证券交易所
ou4?`JF)- amortization 摊销
1@Gv`{v amount due from banks 存放银行同业的款项
x /v+7Pt_ amount due from banks abroad 存放海外银行同业的款项
2?&ptN) `N amount due from holding companies 控股公司欠款
`84yGXLK amount due from local banks 存放本港银行同业的款项
&WS%sE{p_ amount due to banks 银行同业的存款
=i<(hgD amount due to banks abroad 海外银行同业的存款
)^3655mb amount due to holding companies 控股公司存款
o*8 pM`uw amount due to local banks 本港银行同业的存款
W{2 y*yqY amount due to outport banks 外埠银行同业的存款
.w"O/6." amount for note issue 发行纸币的款额
M6n.uho/ amount of bond 担保契据的款额
I#%-A amount of consideration 代价款额
I<f M8t.Y> amount of contribution 供款数额
&Kwt vUN{ amount of indebtedness 负债款额
X S@6jbLE amount of principal of the loan 贷款本金额
A} O9e amount of rates chargeable 应征差饷数额
D7wWk
,B amount of share capital 股本额
SJe;T amount of sums assured 承保款额
u{^Kyo#v amount of variation 变动幅度
$x0F(|wxt amount of vote 拨款数额
{%dQV#'c amount payable 应付款额
"=O)2} amount receivable 应收款额
}R(_^@ ] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
YzVLa,[ analysis 分析
n`1i k'x? ancillary risk 附属风险
w=5qth7 annual account 周年帐目；周年帐目报表；年度决算；年结
g Q^]/X annual accounting date 年结日期
=@ R VLml annual allowance 每年免税额；年积金；年度津贴；年津
6UTdy1Qq> annual balance 年度余额
s4*,ocyBP annual disposable income 每年可动用收入
^\;5O(9 annual estimates 周年预算
UNHHzTsr? annual fee 年费
Y TA &G annual general meeting 周年大会
"Y6mM_flq annual growth rate 年增率；每年增长率
p5ihuV, annual long-term supplement 长期个案每年补助金
Qmn5-yiw1d annual pensionable emolument 可供计算退休金的年薪
>Li?@+Zl annual report 年报
-tJ*F! w6U Annual Report on the Consumer Price Index 《消费物价指数年报》
Z]CH8GS~< annual return 周年报表；周年申报表；每年报税表格
h[?28q$ Annual Return Rules 《周年报表规则》
+/'jX?7x% annual review of consumer prices 每年消费物价回顾
+g&W 423k_ annual roll-forward basis 逐年延展方式
jHzb,& annual salary 年薪
wq#3f# 3V annual statement 年度报表；年度决算表
9 R1]2U $| Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
^~$
o-IX annuitant 年金受益人
L|Iq#QX| annuity 年金
d)H K9T|B annuity contract 年金合约
FB`H wE < annuity on human life 人寿年金
Ek6W:Q:@ antecedent debt 先前的债项
8 B5%IgA ante-dated cheque 倒填日期支票
J!>oC_0]8 anticipated expenditure 预期开支
!h~\YE) anticipated net profit 预期纯利
{,ljIhc, anticipated revenue 预期收入
XhiC'.B_ anti-inflation measure 反通货膨胀措施
kzT' anti-inflationary stance 反通货膨胀立场
* G 4; apparent deficit 表面赤字
X"sN~Q.0 apparent financial solvency 表面偿债能力
TM;)[R@ apparent partner 表面合伙人
WfVie 6 application for personal assessment 个人入息课税申请书
Z^ 3Risi application of fund 资金应用
[z9i v~ application to release as liquidator and to destruct the books of accounts and documents
<Lt$qV-# 申请免除清盘人职务及毁灭帐簿与文件
"lt[)3* appointed actuary 委任精算师
PE>_;k-@k appointed auditor 委任核数师；委任审计师
lAQ&PPQ appointed trustee 委任的受托人
&R]G)f#w%* appointer 委任人
g&
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fi)ypv* apportionment 分配；分摊
$Z4p$o
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h kY E7 apportionment formula 分摊方程式
Fu$otMw%l apportionment of estate duty 遗产税的分摊
A
[JV*Dt appraisal 估价；评估
qA42f83 appreciable growth 可观增长
xN ]bRr appreciable impact 显着影响
TV}SKv u appreciable increase 可观增长
KK}&4^q appreciation 增值；升值
B5hGzplS appreciation against other currencies 相对其他货币升值
-JK +{< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rm7UFMCR6i appreciation tax 增值税
OR O~(%-(e appropriation 拨款；拨用；拨付
4{_5z7ody appropriation account 拨款帐目
RXDk8)^ Appropriation Bill 拨款法案
w ,&RHQB appropriation-in-aid system 补助拨款办法
N'StT$( approved assets 核准资产
(~#9KA1A} approved basket stock 认可一篮子证券
FVHL;J]nf1 approved budget 核准预算
)Z#7%, o approved charitable donation 认可慈善捐款
, 3K?=e2 approved charitable institution 认可慈善机构
AWzpk }\ approved currency 核准货币；认可货币
:c>,=FUT approved estimates 核准预算
M:~#"lfK approved estimates of expenditure 核准开支预算
]KmYPrCl0 approved overseas insurer 核准海外保险人
B4?P"| approved overseas trust company 核准海外信托公司
K"D9. %7 approved pooled investment fund 核准汇集投资基金
>_o_&;=`v approved provident fund scheme 认可公积金计划
bF.Aj8ZQ approved provision 核准拨款
qr */}F6 approved redeemable share 核准可赎回股份
'#fj) approved regional stock 认可地区性证券
:M pCj<<[ approved retirement scheme 认可退休金计划
n1ICW 9 approved subordinated loan 核准附属贷款
@'QB rE arbitrage 套戥；套汇；套利
7Vi[I< * arbitrageur 套戥者；套汇者
o7 k GZ arbitrary amount 临时款项
g!8-yri arrangement 措施；安排；协定
9 }=Fdt arrears 欠款
`fH6E8N arrears of pay 欠付薪酬
l xeolDl arrears of revenue 逾期未收税款；逾期未收的帐项
t?s1@}G^ articles of association 组织章程；组织细则；组织章程细则
/#a$4 }2L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l!b#v` ascertainment of profit 确定利润
q#B dq8 "Asia Clear" “亚洲结算系统”
W< 2-Q, >Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fu`oDi Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
> ,[(icyzn Asian Development Fund [ADF] 亚洲发展基金
<(v!Xj^yO Asian dollar bond 亚洲美元债券
#pZ3xa3R Asian dollar market 亚洲美元市场
!`u)&.t7 Asian dollar rate 亚洲美元利率
/N $T[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
rO C~U85 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~[C m#c asked price 沽盘；喊价；索价；卖方报价
^^v!..V]J assessable income 应评税入息
.hvIq
.vr assessable loss 应评税亏损
> 7n(* M assessable profit 应评税利润
yk=H@`~! assessable value 应评税值
/q=<OEC assessed profit 估定利润
^71sIf;+ assessed value 经评估价值
qU"+0t4 assessment 评税；评定；估价；评税单
X/Ae-1! assessment number 评税编号；估价编号
:G!K aa,r assessment of additional tax 补加税评税
lHx$F ? assessment of performance 业绩评估；实绩评价
]'"$qm: Assessor 评税主任
}&=C*5JN asset price bubbles 资产价格泡沫
fE(rDQI asset-backed securities 具资产保证的证券
'b- }K DP assets accretion 资产增值
X0m\
assets and liabilities 资产与负债
EfOJ%Xr[,l assets betterment statement 资产递增表；资产改进表
1&dWt_\ assets lending 实物放款；有抵押贷款
m^wY RA. assets of the company passing on the death 死者去世时转移的公司资产
+=||c \' assets pledged as security for liabilities 用作负债抵押的资产
g;-CAd5 assets portfolio 资产投资组合
qLR)>$ assets price 资产价格
JLjx4B\ assets quality 资产质素
sV-9 xh)i assets realization 资产变现
LB>!%Vx assets refinancing arrangement 资产再集资安排
~
^K[pA ? assets securitization 资产证券化
GR"Jk[W9 assets situated outside Hong Kong 在香港以外地方的资产
!nTq"d%(W assets stripping 削减资产；拆卖资产
W<~(ieu:K~ assets value 资产值
km *$;Nli assignee 承让人
$ED<:[3N assignment 转让；转让书；转让契
3N;X|pa assignment of interest 权益转让
_ W $4Qn+f assignment of letters patent and trade mark 专利证书及商标转让
"Li"NxObCA assignment of property 物业转让；物业转让书
4h-y'&Z assignment right 转让权
Gv <K#@9T assignor 转让人
GSypdEBj+w associate 有联系的人；有关连人士；相联者；合伙人；联系人
$Q62
7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Mq$e5&/ associate member 附属会员
BsxQW`>^y associated body corporate 相联法人团体
f;QWlh"9 associated company 相联公司；联属公司
NbSwn }e_ associated corporation 相联法团
=x= #Etj| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
|S/nq_g] 公认会计师公会〔英国〕
NKR NEq! Association of Futures Exchange Brokers 香港期货经纪协会
LdA&F&
pI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gz eG5p association of underwriters 承保人组织
:Vv= p*~ assumption of control 接管
7dAa~!/( assurance 担保；保险；转易；转易书
&QvWT+]c'0 assurance of interest 权益的转易
^! =+ $@< at 19XX price 按一九ＸＸ年价格计算
4PNl3N3,n at a discount 按赔价计算；按贴水价格计算；打折扣
.Zo8KwkFY at a premium 按溢价计算；按升水价格计算
cd \0 at call 通知付款；按通知
@;pTQ
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S/8xo@vct] at constant price 按固定价格计算
d<xBI,g at cost 按成本计算
@dGj4h. at current market price 按当时市价计算；按现时市价计算
Tc{r}y[) at current price 按当时价格计算；按现时价格计算
}y'KS:Jb at factor cost 按要素成本计算；按生产要素成本计算
@zE_fL at money-of-the-day price 按付款当日价格计算
CB |Z~_Bm at or better 按指定或较佳价位〔买卖指令〕
gV A$ P at par 按面值计算；平价
KN5.2pp at sight 见票即付
&Jq ?tnNd at the close 按收市盘
L~~;i'J at the opening 按开市盘
qL(Qmgd attestation 见证；见证条款
^lf)9 `^U at-the-money option 平价期权
s2q#D.f attorney 受权人；受托代表人
p5E|0 p attornment 新拥有人承认书
L[D}pL= attributable profit 可归属利润
!x[ +rf attributable share value 可归属股份价值
D/rKqPp|! Auckland Stock Exchange 奥克兰证券交易所
{um~] auction 拍卖
hmQD-E{Ab auctioneer 拍卖商
p^NYJV audit 审计；核数
7|*|xLrV Y Audit Commission 审计署
p.)G ], Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_.zW[;84b 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〕
A fyEFn Y audit review 帐目审查
)0YMi!&j` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K@ 6$|.bc audited account 审计帐目；经审计的帐目
t-e:f0iz audited annual account 经审计的周年帐目
dYW19$W
n audited balance sheet 经审计的资产负债表
qHklu2_% auditor 核数师；核数主任；审计师
I@e{>} auditor's certificate 核数师证明书；审计师证明书
d.sxB}_O auditor's report 核数师报告；审计师报告
C}%g(YRhb Aussie bond 澳元债券
^~?VD austerity budget 紧缩预算
v:eVK!O Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B]#0]-ua Australia All Ordinaries Index 澳洲所有普通股票指数
}m(u o T~ Australian Dollar [AUD] 澳元
&*r YY\I Australian Options Market 澳大利亚期权市场
&?v^xAr?B Australian Securities Commission 澳洲证券事务监察委员会
+!CG'qyN> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:(N3s9:vz Australian Stock Exchange 澳大利亚证券交易所
x%5n& B Austrian Schilling [ATS] 奥地利先令
aOETms w authentication 认证；鉴证
NbSkauF~b authority to purchase 委托购买证；委购书
X^7bOFWE authorization 认可；核准；授权；授权书
zq8LQ4@ay authorization by direction 指示授权
[*Wq 6n authorization by instruction 指令授权
[PdatL2 authorization by warrant 令状授权
)lE ]DG! authorization of unit trust 单位信托的认可
`#E1FB2M authorized agent 指定代理人
AKej Wh authorized capital 法定资本
{O[a +r.n authorized clerk 出市员
7&qunK' authorized dealer 认可交易商
)L<NW{ authorized financial institution 认可财务机构
5F18/:\n authorized fund 认可基金
YOqGFi~` authorized fund house 获授权的基金公司；认可基金公司
[g` P(? authorized institution 认可机构
+m^ gj:yL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9m /v^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Tm
6<^5t authorized insurer 获授权保险人；获认可承保人
S)T~vK(n authorized investment 特准投资项目
iG!tRNQ{y authorized person 获授权人
Dqs{ n?@n authorized representative 获授权代表
$_o nSYWr authorized share capital 法定股本
[8v v[n/ automated quotation system 自动报价系统
sFsp `kf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\GO^2&g ( 自动交易系统〔香港期货交易所有限公司〕
|L 11?{ K automatic adjustment mechanism 自动调整机制
nRzD[ 3I automatic adjustment system 自动调整系统
eF823cH2x_ Automatic Clearing House 自动票据交换所
* 0^!%Y'/4 automatic exchange rates accumulation system 自动化汇率累集系统
T8bk \\Od Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/PafIq automatic teller machine [ATM] 自动柜员机
ZBUEg7c autopay 自动转帐
~xer ZQgc available assets 可用资产
5hF
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.y\j .p available profit 可用利润
HZX(kYV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Kc$j<MRtv average 平均；平均数；海损
)v
!GiZ" 7 average basic salary 平均基本薪金
J^m#984 average consumer expenditure 平均消费开支；一般消费开支
E_[|ZrIO&* average cost 平均成本
d kVF average cost of land production 增辟土地平均成本
dDK4I3a average daily turnover 平均每日成交额
JK) )Cuh average daily wage rate 平均每日工资率
;'~U5 Po8 average expenditure pattern 平均开支模式
>4b: ` L average growth rate 平均增长率
1qp<Fz[ average net fixed assets 固定资产平均净值
ry)g<OA average of relatives 相对价格平均数
>4
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N_Q)AXr) average propensity to consume 平均消费倾向；一般消费倾向
WhQK3hnm average propensity to save 平均储蓄倾向；一般储蓄倾向
^cs:S-s average rate 平均率
bFD
vCF average revenue 平均收入；平均收益
@ qy
n[C average stock 平均库存；平均存货
SaceIV %( average yearly rent 平均年租
1zqIB")s> avoidance of double taxation 避免双重课税
+m8CN(c avoidance of tax 避税
