A:
Z. 0mX# A share Ａ股；甲类股份
a{iG0T.{Yh abatement of tax 减税；减扣免税额
(X Ql2C ABN AMRO Bank N.V. 荷兰银行
HF%)ip+ above-the-line expenditure 线上项目支出；经常预算支出
{Y t i above-the-line receipt 线上项目收入；经常预算收入
t<qXXQ&5 ABSA Asia Limited 南非联合亚洲有限公司
gjy:o5{vA* absolute change 绝对数值变更
)eWg2w ] absolute expenditure 实际开支
i'0ol^~y6 absolute guideline figure 绝对准则数字
Va\?"dH>M absolute interest 绝对权益
T( bFn? absolute order of discharge 绝对破产解除令
_MGhG{p7t absolute profit margin 绝对利润幅度
4!< [5+. absolute value 实值；绝对值
?E7.x%n7X5 absolutely vested interest 绝对既得权益
jF %l\$)/ absorbed cost 已吸收成本；已分摊成本
v&u8Ks absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率
y &%2 ACB Finance Limited 亚洲商业财务有限公司
TGozoPV acceptable form of reciprocity 合理的互惠条件
xW'(]Z7_ acceptable rate 适当利率；适当汇率
tJ9`Ys acceptance agreement 承兑协议
a.g:yWL\ acceptance for honour 参加承兑
h+Tt+ Q\
acceptor 承兑人；接受人；受票人
AY%Y, < a acceptor for honour 参加承兑人
C AF{7 `{ accident insurance 意外保险
(~n0,$ Accident Insurance Association of Hong Kong 香港意外保险公会
R LbxNn accident insurance scheme 意外保险计划
U*Pi%J accident year basis 意外年度基准
m_1BB$lyP2 accommodation 通融；贷款
g R)
)K) accommodation bill 通融票据；空头票据
=ZN~*HLl} accommodation party 汇票代发人
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yVOE account balance 帐户余额；帐户结余
cXvq =Rb account book 帐簿
EXYr_$gRs account collected in advance 预收款项
J;7O`5J account current book 往来帐簿
mGqT_
account of after-acquired property 事后取得的财产报告
giz#(61j^ account of defaulter 拖欠帐目
Mi_/
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fP:g}Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
RgT|^|ZA account receivable 应收帐款
u@-x3%W account receivable report 应收帐款报表
Q#rj>+? account statement 结单；帐单；会计财务报表
2N:|B O> account title 帐户名称；会计科目
}e* Opr F accountant's report 会计师报告
[.N G~ cpb Accountant's Report Rules 会计师报告规则
*_7%n-k accounting and auditing procedure 会计与审计程序；会计与核数程序
%2D9]L2Up Accounting Arrangements 《会计安排》
P>3
;M'KsO accounting basis 会计基础
J
M,ndl accounting by Official Receiver 破产管理署署长呈交的帐目
*
"Z5bKL Accounting Circular 《会计通告》
UMbM3m=\ accounting class 会计类别
UL.x*@o accounting date 记帐日期；会计结算日期
u:f.g?!`" accounting for money 款项核算
lUd;u*A Accounting Officer 会计主任
kKqb : accounting period 会计报告期；会计期
X) peY accounting policy 会计政策；会计方针
Ma,2_oq+ accounting practice 会计惯例
/!mF, oR! accounting principle 会计准则
8=U0\<wT accounting record 会计记录
a.yCd/ accounting report 会计报告
hc;8Vsa Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O F)G 2>t Accounting Society of China 中国会计学会
#r}O =izi accounting statement 会计报表
bK |I accounting system 会计制度；会计系统
ZYy?JDAO accounting transaction 会计事项；帐务交易
[Cx'a7KWL accounting treatment 会计处理
_Fz]QxO accounting year 会计年度
[Grd?mc# accretion 增值；添加
As;@T$G accrual 应计项目；应累算数目
%9!, PeRe accrual basis 应计制；权责发生制
M ;\iL ?, accrual basis accounting 应计制会计；权责发生制会计
dC7YVs_,# accrue 应累算；应计
hv.$p5UY* accrued benefit 应累算利益
+ S^OzCGk accrued charges 应计费用
-<[MM2Y accrued cumulative preference share dividend 应累算的累积优先股股息
'
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oWu2}#~z_ accrued interest payable 应付利息；应计未付利息
+$-@8,F> accrued interest receivable 应收利息；应计未收利息
.m&JRzzV
accrued right 累算权益
2|KgRk|! accruing profit 应累算的利润
GEdWpYKS-` accumulated fiscal reserve 累积财政储备
I$Bu6x! accumulated profit 累积利润；滚存溢利
kf8-#Q/B accumulated reserve 累积储备
Ca& 5"aki accumulation of surplus income 累积收益盈余
[<+A?M= acquired assets 既得资产
_R,VNk acquisition 收购；购置；取得
%MQU&H9 [ acquisition cost 购置成本
^]&uMkPN acquisition expenses 购置费用
\pXs&}%1,F acquisition of 100% interest 收购全部股权
Li jisE acquisition of control 取得控制权
x +=zG4Hm acquisition of fixed assets 购置固定资产
6QwVgEnSf acquisition of shell “买壳”
/A8ua=Kn acquisition price 收购价
WU wH W act of God 天灾
KxZO.>, acting partner 执事合伙人
)"W(0M] > active market 买卖活跃的市场；交投畅旺的市场；旺市
CWP),]#n active partner 积极参与的合伙人
ZPktZ active trading 交投活跃
9w^ lRbn actual circulation 实际流通
|\?mX=a.y actual cost 实际成本
:2'y=t # actual expenditure 实际开支；实际支出
Kw`{B3" actual income 实际入息；实际收入；实际收益
|Va*=@&6J actual market 现货市场
kYls jM actual price 现货价；实际价格
KW* 2'C& actual profit 实际利润
1S&GhJ<wJ actual quotation 实盘；实际价位；实际报价
@H{QHi actual year basis 按实际年度计算
gx-ib/_f1 actuals 实货
pO ^PkX actuarial investigation 精算调查
RZ(*%b<C actuarial principle 精算原则
! :[`>=! actuarial report 精算师报告
n(i Uc1Y Actuarial Society of Hong Kong 香港精算学会
WrA!'I actuarial valuation 精算师估值
qO;.{f actuary 精算师
^#|Sl D] ad referendum agreement 暂定协议；有待覆核的协定
<G9HV MiP ad valorem duty 从价税；按值征税
skd3E4 ad valorem duty system 从价税制
#ujry. m ad valorem fee 从价费
?IKSSe#, ad valorem tariff 从价关税
jL
}bG D additional allowance 额外免税额
o!]muO*Rm additional amount for unexpired risk 未过期风险的额外款额
B] KR * additional assessable profit 补加应评税利润
<EhOIN7@*D additional assessment 补加评税
: 3J0Q additional commitment 额外承担
InO;DA\ additional commitment vote 额外承担拨款
9nM_L V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'|I8byiK additional dependent parent allowance 供养父母额外免税额
|/qwR~ additional provision 额外拨款
j W,b"[ additional stamp duty 附加印花税
{\ 1:2UKkr additional tax 补加税罚款；补加税款
~.Wlv ; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
* ~D| M adjudged bankrupt 被裁定破产
O'm5k l adjudicated bankrupt 裁定破产人
2)~`.CD?L adjudication fee 裁定费；评定印花税额手续费；评估契据费
TpA E 9S adjudication of bankruptcy 裁定破产；宣告破产
Ulf'gD4e adjudication of insolvency 裁定无力偿还债务
r}**^"mFy adjusted actual 经调整的实数；调整后的实数
$ Jz(Lb{ adjusted current assets 经调整的流动资产；调整后的流动资产
Fb!Ew`;QT adjusted figure 经调整的数字；调整后的数额
/ 5!0wx N adjusted liabilities 经调整的负债；调整后的负债
Wbq0K6X adjusted loss 经调整的亏损；调整后的亏损
K2XRKoG
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, LT5 adjusted profit 经调整的利润；调整后的利润
%,1x Ol4l adjusted surplus 经调整的盈余额；调整后的盈余额
?XlPK Y adjusted value 经调整的价值；调整后的价值
%.h&W; adjustment 调整；修订；理算〔保险〕
mn].8 F adjustment centre 调剂中心
-wsoJh
adjustment lag 调整过程的时间差距；调整时差
7C&J88|\ adjustment mechanism 调整机制
o7r7HmA@ adjustment of loss 亏损调整
%`_Rl>@K= adjustment process 调整过程；调整程序
khc1<BBsT adjustment range 调整幅度
}T5
E^ administered exchange rate 受管制汇率
fN_qJm#:$y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P=[_W;->} administration expenses 行政费用
7es<%H administration fee 手续费；行政费
Sx0/Dm administration in bankruptcy 破产管理
b8
^O"oDrp administration order 遗产管理令
}@y(-7t administrator 管理人；遗产管理人
oH,{'S@q administrator of the estate 遗产管理人
gTS} 'w{ admission of debt 债项承认书
@*9c2\"k admission of proof 接纳债权证明
6 MD9DqD advance 放贷款项；垫付款项；预支款项；预付款项
Ao U Pq advance account 暂支帐目；预付款帐户
2il`'X advance compensation 预付补偿金
o"V+W advance from shareholder 股东垫款
$a01">q&y advance pending reimbursement 预支以待日后付还
QZ m7
Q4 advanced economy 先进经济体系
I}je m advancement 预付；预付财产
~.<Q C<d N advances warrant 垫款令
kSpy-bVn advancing 贷出
h6Q~Di adverse balance 逆差
AI^!?nJ%' adverse exchange 逆汇
cBD#F$K2 advertisement addressed to shareholders 在报章刊登的致股东通告
=h@t#-Z" advice for collection 托收通知书
7BS5Eq B= advice of drawing 提款通知书；汇票通知书
`53S[8 advice of payment 付款通知
q$;j1X^ Advisory Committee [Securities and Futures Commission]
sXi~cfFaE 谘询委员会〔证券及期货事务监察委员会〕
dC<2%y Advisory Committee on Diversification 经济多元化谘询委员会
#z 1/VZ affidavit 誓章；遗产申报誓章
:O' QL, affidavit of no receipt 述明无收款的誓章
j"A< qI affiliate 联号；联营公司；附属公司
B1V+CP3t affiliated company 附属公司；联号；联营公司
3#0y.. F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
UQg_y3
#V affordability 负担能力
FVxORQI African Development Bank [AfDB] 非洲开发银行
-q]5@s/ after-acquired property 事后取得的财产
b['v0x after-hours dealing 市后交易
noso* K7 after-tax profit 税后盈利；税后利润；税后溢利
vdcPpj^d5 agency agreement 代理协议
B k*Rz4Oa agency expenses 代理机构的开支
VaW^;d# agency fee 代理费
% Z 3B9 Agency Law 《代理法》
6oI/*`> agent 代理人；承销人
_o T+x%i agent of company 公司代理人
? *v*fs0 agent's fee 代理人费；经纪费
xi<yB0MoA aggregate 总计；总数；总体数字
Yr*! T= z aggregate amount 总款额；总额
S"t\LB*'Ls aggregate assets and liabilities 总体资产与负债
~dC.," aggregate at constant price 按固定价格计算的总体数字
z1^3~U$} aggregate demand 总需求
([dwZ6$/J aggregate gross position 总持仓量
>V>`}TIH aggregate limit 总限额
=axuL P)) aggregate of salaries tax 合计薪俸税
t#VX#dJ aggregate performance 总体表现；总体业绩
5WA:gy gB& aggregate supply 总体供应
/9A6"Z aggregate surplus 总盈余
5\EnD, y aggregate total 整体总额
R, s}<N$ aggregate value 总值；合计价值
r1Hh @sxn aggregated basis 合计基准
lWn}afI aggregated net chargeable income 合计应课税入息实额
6V"u ovN2 aggregation 合并计算；合计；总和
T/.U Mw aggregation of incomes of husband and wife 夫妇入息合并计算
O ^!Bc}$
aggregation of property 财产的总和
0 @um agio 差价；贴水
!9{hbmF# 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》
)MF 4b ][ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:-WNw
n 《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》
2q(gWhcj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
44s 9\ 《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》
8`wKq6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
WD_{bd ) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yEos$/*u-N agreement for a settlement 授产协议
ZWni5uF-c agreement for assignment 转让协议
f62rm[ agreement for sale 售卖协议；买卖协议
l^^Z}3^Rk agreement for sale and purchase 买卖协议
;.Ld6JRunw agreement for the payment of interest 支付利息协议
I4|"Ztw agreement for the repayment of money 还款协议
C23p1%#1 agreement of reinsurance 再保险协议
LJ;&02w@ Agricultural Bank of China 中国农业银行
tZv^u uEp3 air passenger departure tax 飞机乘客离境税
$@vB<(sk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
05 2Cf
dq airport tax 机场税
~
M sHV% alcohol duty 酒精税
!RPE-S alienation 让与；让渡；转让
V c;g$Xr[ alimony 生活费；赡养费
_^eiN'B All Ordinaries Index [AOI] 所有普通股指数
-\USDi( all risks 全险；综合险
w?zy/+N~ All Sales Record for Stock Market 《股票市场成交报告》
p>i8aN Allied Capital Resources Limited 新联财务有限公司
$)nPj_h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+V(^ " Z~ allocation letter 拨款信件
vS"h`pL allocation of fund 分配款项；预留款项
X- X`Z`o allocation of profit 利润分配；溢利分配
=1k%T {> allocation warrant 拨款令
M7T*J>i allotment 分配；配股
}]#z0'Aqsu allotment notice 股份配售通知；配股通知
en/ h`h ]h allotment of shares 股份分配
g\?v 5 allowable 可获宽免；免税的
Lyf5Yf([- allowable business loss 可扣除的营业亏损
t%G.i@{pkp allowable expenses 可扣税的支出
Uf|uFGb allowance 免税额；津贴；备抵；准备金
x[$KZGK+GL allowance for debts 债项的免税额
a 6gPJF[Jo allowance for depreciation by wear and tear 耗损折旧免税额
m+(g.mvK> allowance for funeral expenses 殡殓费的免税额
vQp'bRR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Zo c4@%
n allowance for repairs and outgoings 修葺及支出方面的免税额
4x&Dz0[[S allowance to debtor 给债务人的津贴
<;yS&8 alteration of capital 资本更改
QVJpX;u alternate trustee 候补受托人
Q"D5D
rj amalgamation 合并
'&hd^9]Lo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d"IZt;s/, ambit of charges 征税范围；收费范围
Phk3J v
amended valuation 经修订的估值
2 S~( P American Commodities Exchange 美国商品交易所
2@lGY_O!m American Express Bank Limited 美国运通银行
!*L)v American Stock Exchange 美国证券交易所
$U. | amortization 摊销
w;{Q)_A amount due from banks 存放银行同业的款项
O F={k[ amount due from banks abroad 存放海外银行同业的款项
pdR\Ne0P* amount due from holding companies 控股公司欠款
G[JWG amount due from local banks 存放本港银行同业的款项
N Uv Vhy]{ amount due to banks 银行同业的存款
#rF`Hk: amount due to banks abroad 海外银行同业的存款
_WvVF*Q"k amount due to holding companies 控股公司存款
J}[[tl amount due to local banks 本港银行同业的存款
maDWV&Db amount due to outport banks 外埠银行同业的存款
:aBxyS*}G amount for note issue 发行纸币的款额
y2#"\5dC amount of bond 担保契据的款额
0;@>jo6,! amount of consideration 代价款额
d/jP2uu A amount of contribution 供款数额
`A%WCd60Tc amount of indebtedness 负债款额
tc[z/ amount of principal of the loan 贷款本金额
=Gu&0f amount of rates chargeable 应征差饷数额
u8.Tu7~ amount of share capital 股本额
.)$ MZyo amount of sums assured 承保款额
z/+{QBen8 amount of variation 变动幅度
zCQP9oK! amount of vote 拨款数额
T*SLM"x amount payable 应付款额
54Rp0o tv amount receivable 应收款额
|&{S ~^$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M49l2x=]9 analysis 分析
:N _]*> ancillary risk 附属风险
>qOG^{&x annual account 周年帐目；周年帐目报表；年度决算；年结
[T,^ l#S1 annual accounting date 年结日期
akt7rnt?i annual allowance 每年免税额；年积金；年度津贴；年津
uV_% &P annual balance 年度余额
A.("jb@I annual disposable income 每年可动用收入
"^6Fh"] annual estimates 周年预算
jc )7FE annual fee 年费
8U(o@ 1PT annual general meeting 周年大会
$A9Pi" /*z annual growth rate 年增率；每年增长率
O^=+"O] annual long-term supplement 长期个案每年补助金
xSd&xwP annual pensionable emolument 可供计算退休金的年薪
tm5)x^7 annual report 年报
*E/ Mf
Annual Report on the Consumer Price Index 《消费物价指数年报》
fn,hP_ annual return 周年报表；周年申报表；每年报税表格
]"HaE-`% Annual Return Rules 《周年报表规则》
("t'XKP&N annual review of consumer prices 每年消费物价回顾
5[SwF& zZ annual roll-forward basis 逐年延展方式
; $80}TY ' annual salary 年薪
CUI+@|]% annual statement 年度报表；年度决算表
30uPDDvar 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
C$6FI `J annuitant 年金受益人
x+Xd7N1 annuity 年金
&Q~W{. annuity contract 年金合约
A_oZSUrR annuity on human life 人寿年金
`e
=IXkt antecedent debt 先前的债项
N7J?S~x ante-dated cheque 倒填日期支票
gx9Os2Z|3 anticipated expenditure 预期开支
kaekH*m~ anticipated net profit 预期纯利
j0 mN4Ny anticipated revenue 预期收入
}psRg F anti-inflation measure 反通货膨胀措施
ZAg Xz{!H( anti-inflationary stance 反通货膨胀立场
c]ARgrH- apparent deficit 表面赤字
E^F<"mL* apparent financial solvency 表面偿债能力
WsV"`ij# apparent partner 表面合伙人
F,p0OL. application for personal assessment 个人入息课税申请书
U*$P "sS` application of fund 资金应用
6K pq~o application to release as liquidator and to destruct the books of accounts and documents
~< bpdI0 申请免除清盘人职务及毁灭帐簿与文件
X"r)zCP+t appointed actuary 委任精算师
xeU| 5-d' appointed auditor 委任核数师；委任审计师
VjM3M<!g>M appointed trustee 委任的受托人
Yao}Xo 9} appointer 委任人
R}Lk$#S# apportioned pro rata 按比例分摊
t
Y apportionment 分配；分摊
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CH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@=VxW U apportionment formula 分摊方程式
xGwImF$r apportionment of estate duty 遗产税的分摊
AYA{_^#+3 appraisal 估价；评估
4@?0wV appreciable growth 可观增长
\tI%[g1M appreciable impact 显着影响
{ 'O><4 appreciable increase 可观增长
0!|d .jZI appreciation 增值；升值
"17)`Yf appreciation against other currencies 相对其他货币升值
)Fv.eIBY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/YvXyi>^"% appreciation tax 增值税
Y7}>yC /GY appropriation 拨款；拨用；拨付
.c"nDCFVR appropriation account 拨款帐目
:x\[ aG9 Appropriation Bill 拨款法案
-XV,r<'' appropriation-in-aid system 补助拨款办法
e,p"=/!aY approved assets 核准资产
sxREk99lL approved basket stock 认可一篮子证券
&R72$H9C8i approved budget 核准预算
+NPL. b| approved charitable donation 认可慈善捐款
jfxNV2[ approved charitable institution 认可慈善机构
cJ96{+ approved currency 核准货币；认可货币
fc9;ZX7 approved estimates 核准预算
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+9 approved estimates of expenditure 核准开支预算
7s |'NTp approved overseas insurer 核准海外保险人
qk (Eyp approved overseas trust company 核准海外信托公司
Uk?G1]$mL approved pooled investment fund 核准汇集投资基金
") |/\ w, approved provident fund scheme 认可公积金计划
?.?)5
&4 approved provision 核准拨款
MgJ6{xzz approved redeemable share 核准可赎回股份
+vh|m5"7I7 approved regional stock 认可地区性证券
n$/| r approved retirement scheme 认可退休金计划
x% B_v^^^ approved subordinated loan 核准附属贷款
n1f8jS+'} arbitrage 套戥；套汇；套利
/Y7^!3uM arbitrageur 套戥者；套汇者
Lzh8-d=HQ arbitrary amount 临时款项
A WR : ~{ arrangement 措施；安排；协定
E`IXBI arrears 欠款
; p(h!4E arrears of pay 欠付薪酬
7> Z| K arrears of revenue 逾期未收税款；逾期未收的帐项
')uYI;h9 articles of association 组织章程；组织细则；组织章程细则
[ RyV R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
OdzeHpH3g ascertainment of profit 确定利润
/%T/@y "Asia Clear" “亚洲结算系统”
;,4*uU'vq Asia Commercial Bank Ltd. 亚洲商业银行有限公司
smn"]K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
BPY7O Asian Development Fund [ADF] 亚洲发展基金
Ln& pe(c Asian dollar bond 亚洲美元债券
;s B=f Asian dollar market 亚洲美元市场
Th) Asian dollar rate 亚洲美元利率
5
D|#l*V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
DSrU7# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q
dj(D\. asked price 沽盘；喊价；索价；卖方报价
7H6Ts8^S assessable income 应评税入息
0j$\k|xFXZ assessable loss 应评税亏损
gX}'b\zxC assessable profit 应评税利润
;2f=d_/x assessable value 应评税值
n1-p/a. assessed profit 估定利润
2f,8Jnia assessed value 经评估价值
='7m$,{(Q[ assessment 评税；评定；估价；评税单
-$d?e%}# assessment number 评税编号；估价编号
h,{m{Xh assessment of additional tax 补加税评税
RHF"$6EAFG assessment of performance 业绩评估；实绩评价
uJ% <+ I Assessor 评税主任
7>Sc f asset price bubbles 资产价格泡沫
q7B5#kb asset-backed securities 具资产保证的证券
/JD}b[J$ assets accretion 资产增值
W5R/Ub@g assets and liabilities 资产与负债
m}]{Y'i] R assets betterment statement 资产递增表；资产改进表
&;BhL%)} assets lending 实物放款；有抵押贷款
QiPq N$n assets of the company passing on the death 死者去世时转移的公司资产
_}l(i1o,/ assets pledged as security for liabilities 用作负债抵押的资产
|+cz\+ assets portfolio 资产投资组合
t~+M>Fjm?d assets price 资产价格
<y6`8J7: assets quality 资产质素
PQH z tS" assets realization 资产变现
-)V0D,r$[ assets refinancing arrangement 资产再集资安排
BZeE Z2" assets securitization 资产证券化
pzF_g- B assets situated outside Hong Kong 在香港以外地方的资产
T\6Qr$t assets stripping 削减资产；拆卖资产
X`8<;l assets value 资产值
A(y6]E! assignee 承让人
1-kuK<KR assignment 转让；转让书；转让契
V3,C5KKk&z assignment of interest 权益转让
9jal D
X assignment of letters patent and trade mark 专利证书及商标转让
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qGllX assignment of property 物业转让；物业转让书
_J,**AZ~z assignment right 转让权
a BA oS n assignor 转让人
vXJs.)D7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
!wYN",R- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ndSu-8?L associate member 附属会员
E>fY,*0 associated body corporate 相联法人团体
nW=6n Cyvo associated company 相联公司；联属公司
x;mw?B[ associated corporation 相联法团
9{pT)(Wnb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8 lF 9LZ8 公认会计师公会〔英国〕
{v"f){ Association of Futures Exchange Brokers 香港期货经纪协会
_}{KS, f]0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l6' KIg association of underwriters 承保人组织
1mFH7A ($ assumption of control 接管
'(]W tx%9" assurance 担保；保险；转易；转易书
Wv4$Lgr assurance of interest 权益的转易
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iO{ at 19XX price 按一九ＸＸ年价格计算
\mb4leg5 at a discount 按赔价计算；按贴水价格计算；打折扣
bb_elmb)n at a premium 按溢价计算；按升水价格计算
re/-Yu$' at call 通知付款；按通知
d?oXz| ;H( at constant market price 按固定市价计算
pMU\ f at constant price 按固定价格计算
"im5Fnu at cost 按成本计算
4M C]s~n at current market price 按当时市价计算；按现时市价计算
.][y H[ F at current price 按当时价格计算；按现时价格计算
z_c-1iXCW at factor cost 按要素成本计算；按生产要素成本计算
_`2%)#^ o at money-of-the-day price 按付款当日价格计算
tQ }GTqk at or better 按指定或较佳价位〔买卖指令〕
jOhAXe;~X{ at par 按面值计算；平价
tB;PGk_6 at sight 见票即付
ra~=i|s at the close 按收市盘
AbNr]w&pXC at the opening 按开市盘
FK BRJ 5O attestation 见证；见证条款
JuJW]E Q at-the-money option 平价期权
dv.
77q attorney 受权人；受托代表人
AQ -PHv attornment 新拥有人承认书
M^ * ~?9 attributable profit 可归属利润
Y%}&eN$r attributable share value 可归属股份价值
g}~s"Sz Auckland Stock Exchange 奥克兰证券交易所
L|[i<s; auction 拍卖
5bb#{?2i auctioneer 拍卖商
\O*ZW7?TJ audit 审计；核数
qkfof{z Audit Commission 审计署
$NCvF' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b WL!= 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〕
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0 audit review 帐目审查
1F.. _5_"] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Rd8mn'A audited account 审计帐目；经审计的帐目
:V(C+bm * audited annual account 经审计的周年帐目
0d[O/Q` audited balance sheet 经审计的资产负债表
wPI!i K@Ro auditor 核数师；核数主任；审计师
l LQcyi0 auditor's certificate 核数师证明书；审计师证明书
/J}G{Y
|n auditor's report 核数师报告；审计师报告
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n8 Aussie bond 澳元债券
K^x{rn.Zf austerity budget 紧缩预算
]Mq -67 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ee5YW/9] Australia All Ordinaries Index 澳洲所有普通股票指数
@zGF9O<3,@ Australian Dollar [AUD] 澳元
:X":>M;;+ Australian Options Market 澳大利亚期权市场
S^R dj ] Australian Securities Commission 澳洲证券事务监察委员会
@ws&W=NQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
JQb{?C Australian Stock Exchange 澳大利亚证券交易所
Vu_oxL} Austrian Schilling [ATS] 奥地利先令
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d',4) authentication 认证；鉴证
[fCnq authority to purchase 委托购买证；委购书
mBIksts5 h authorization 认可；核准；授权；授权书
P^o@x,V!& authorization by direction 指示授权
U/FysN_N! authorization by instruction 指令授权
](I||JJa9f authorization by warrant 令状授权
G{?`4=K authorization of unit trust 单位信托的认可
fFEB#l!oUb authorized agent 指定代理人
/ 8O=3 authorized capital 法定资本
)h ,v(Rxa authorized clerk 出市员
5XT^K)' authorized dealer 认可交易商
O<fy^[r:` authorized financial institution 认可财务机构
]9_tto!/ authorized fund 认可基金
1.%|Er 4 authorized fund house 获授权的基金公司；认可基金公司
H8g 6ZCU~ authorized institution 认可机构
a2?@OJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
['>ZC3?"h authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!0p K8k&MG authorized insurer 获授权保险人；获认可承保人
BZLIi
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.{eMN[ n@ authorized person 获授权人
]@ y%j'e authorized representative 获授权代表
3L2NenJB authorized share capital 法定股本
r5[pT(XT] automated quotation system 自动报价系统
8(ZQM01; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
kjQW9QJ< 自动交易系统〔香港期货交易所有限公司〕
1N65 M=) automatic adjustment mechanism 自动调整机制
~%lUzabMa automatic adjustment system 自动调整系统
fAk fN H6 Automatic Clearing House 自动票据交换所
U=%(kOx automatic exchange rates accumulation system 自动化汇率累集系统
:~vg'v~C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{KDN|o+% automatic teller machine [ATM] 自动柜员机
;t>4VA autopay 自动转帐
= LY`K# available assets 可用资产
9PV]bt, available fiscal reserve 现存财政储备
, XscO7 available profit 可用利润
N, u]2,E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{oOUIP average 平均；平均数；海损
$+2QbEk &- average basic salary 平均基本薪金
>/RFff]Fh0 average consumer expenditure 平均消费开支；一般消费开支
E
el* P M average cost 平均成本
M8:i ] average cost of land production 增辟土地平均成本
D,*|:i average daily turnover 平均每日成交额
[$K 8y&\L average daily wage rate 平均每日工资率
5{W Aw ! average expenditure pattern 平均开支模式
erv94acq average growth rate 平均增长率
Rkg)yme!N average net fixed assets 固定资产平均净值
An}RD73!w average of relatives 相对价格平均数
h+Lpj^<2a average price 平均价格
{tOf0W| average propensity to consume 平均消费倾向；一般消费倾向
Px-VRANZt average propensity to save 平均储蓄倾向；一般储蓄倾向
34CcZEQQ average rate 平均率
7f3,czW average revenue 平均收入；平均收益
4n.JRR&; average stock 平均库存；平均存货
#|+4 `Gf^ average yearly rent 平均年租
"N'W~XPG avoidance of double taxation 避免双重课税
[&P @0F n avoidance of tax 避税
