A:
z@0*QZ.y 1 A share Ａ股；甲类股份
I JA WG abatement of tax 减税；减扣免税额
H `V3oS~} ABN AMRO Bank N.V. 荷兰银行
^3L6mOoA above-the-line expenditure 线上项目支出；经常预算支出
^^I3%6UY above-the-line receipt 线上项目收入；经常预算收入
/8SQmh$+e ABSA Asia Limited 南非联合亚洲有限公司
6*<=(SQI absolute change 绝对数值变更
nVC:5ie absolute expenditure 实际开支
;ip"V 0` absolute guideline figure 绝对准则数字
a!>yX
ex absolute interest 绝对权益
I!ykm\< absolute order of discharge 绝对破产解除令
x`vIY-DS absolute profit margin 绝对利润幅度
*SX'Or, absolute value 实值；绝对值
lll]FJ1 absolutely vested interest 绝对既得权益
H0 YxPk) absorbed cost 已吸收成本；已分摊成本
kgvB80$4 absorption 吸收；分摊；合并
&ns !\! absorption rate 吸收率；摊配率；分摊率
89@e &h* ACB Finance Limited 亚洲商业财务有限公司
{g>k -. acceptable form of reciprocity 合理的互惠条件
})R8VJ&C/ acceptable rate 适当利率；适当汇率
Tej-mr3P acceptance agreement 承兑协议
eswsxJ/! acceptance for honour 参加承兑
Jn>7MuG acceptor 承兑人；接受人；受票人
u,e(5LU acceptor for honour 参加承兑人
v^h
\E+@ accident insurance 意外保险
P/'~&*m- Accident Insurance Association of Hong Kong 香港意外保险公会
.f V-puE accident insurance scheme 意外保险计划
I"]5 B accident year basis 意外年度基准
b&;1b<BwD accommodation 通融；贷款
XK
(y ?Y1 accommodation bill 通融票据；空头票据
l0 H,TT~2 accommodation party 汇票代发人
D/w 4u;E@ account balance 帐户余额；帐户结余
? 5qo>W<7 account book 帐簿
RrkS!E[C account collected in advance 预收款项
T7AFL= account current book 往来帐簿
/]Fs3uf account of after-acquired property 事后取得的财产报告
#cBt@SEL' account of defaulter 拖欠帐目
-BNlZgk-^ account payable 应付帐款
V6,D ~7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
y#AwuC K account receivable 应收帐款
o?f7_8fG account receivable report 应收帐款报表
aPq 9^S* account statement 结单；帐单；会计财务报表
ai(<"| ( account title 帐户名称；会计科目
U/2g N
H accountant's report 会计师报告
Vs~^r> Accountant's Report Rules 会计师报告规则
eiJO;%fl>l accounting and auditing procedure 会计与审计程序；会计与核数程序
-}m#uUqI Accounting Arrangements 《会计安排》
4'W| '4 'b accounting basis 会计基础
p1Q[c0NMK accounting by Official Receiver 破产管理署署长呈交的帐目
|#x;} _>7 Accounting Circular 《会计通告》
2B8p3 A accounting class 会计类别
%:n1S]Vr accounting date 记帐日期；会计结算日期
6rEt!v #K[ accounting for money 款项核算
{6v|d{V+e Accounting Officer 会计主任
/vl]Oa&U accounting period 会计报告期；会计期
{R7>-Y[4)2 accounting policy 会计政策；会计方针
nu] k<^I5| accounting practice 会计惯例
={?} [E accounting principle 会计准则
OYJy;u3 " accounting record 会计记录
{_1^ GIIS accounting report 会计报告
,P ?TYk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-&#L4AM%(9 Accounting Society of China 中国会计学会
w0Fi~:b accounting statement 会计报表
8u$Kr q accounting system 会计制度；会计系统
,epKt(vl accounting transaction 会计事项；帐务交易
{}?s0U$5 accounting treatment 会计处理
Q/6T?{\U7 accounting year 会计年度
FDaHsiI: accretion 增值；添加
C+Wb_ accrual 应计项目；应累算数目
\^kyC1 accrual basis 应计制；权责发生制
^lT$D8 accrual basis accounting 应计制会计；权责发生制会计
aW7{T6., accrue 应累算；应计
(}fbs/8\p accrued benefit 应累算利益
)p"37Ct? accrued charges 应计费用
TR rO- accrued cumulative preference share dividend 应累算的累积优先股股息
.9Bimhc6K accrued expenses 应累算费用
e0HG"z4 accrued interest payable 应付利息；应计未付利息
V; 1r accrued interest receivable 应收利息；应计未收利息
r m>;B
*; accrued right 累算权益
br}.s@~ accruing profit 应累算的利润
36JVnW; accumulated fiscal reserve 累积财政储备
WIXzxI<) accumulated profit 累积利润；滚存溢利
y6'Fi(2yw accumulated reserve 累积储备
l^ni"X accumulation of surplus income 累积收益盈余
|EaGKC(
acquired assets 既得资产
VuwBnQ.2k acquisition 收购；购置；取得
j?1\E9&4-Q acquisition cost 购置成本
lph3"a^ acquisition expenses 购置费用
%5*gsgeI acquisition of 100% interest 收购全部股权
EA2BN} acquisition of control 取得控制权
_Kx
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S(5.y%"< acquisition of shell “买壳”
iYA06~ d acquisition price 收购价
FpE83}@".w act of God 天灾
$nQ; ++ acting partner 执事合伙人
StWDNAf) active market 买卖活跃的市场；交投畅旺的市场；旺市
%4 cUa| =? active partner 积极参与的合伙人
3 O<<XXar active trading 交投活跃
{o7ib w=E) actual circulation 实际流通
h[3 N/yP actual cost 实际成本
c6s*u %+}, actual expenditure 实际开支；实际支出
z.eqOPW actual income 实际入息；实际收入；实际收益
+DM+@F actual market 现货市场
B_M)<Ad actual price 现货价；实际价格
?V#%^ 57p actual profit 实际利润
bK; -X cm actual quotation 实盘；实际价位；实际报价
&Z5$
5,[ actual year basis 按实际年度计算
0 G9 @A8LU actuals 实货
Giz9jzF \ actuarial investigation 精算调查
'g#Ml`cm actuarial principle 精算原则
fyx-VX u actuarial report 精算师报告
TQ" [2cY Actuarial Society of Hong Kong 香港精算学会
iwCnW 7: actuarial valuation 精算师估值
Es zwg actuary 精算师
[9a0J):w{ ad referendum agreement 暂定协议；有待覆核的协定
bOux8OHt* ad valorem duty 从价税；按值征税
oo3ZYA ad valorem duty system 从价税制
$} l0Nh'Eu ad valorem fee 从价费
j DcE_55o ad valorem tariff 从价关税
b ,7:=-D additional allowance 额外免税额
N{iBVl additional amount for unexpired risk 未过期风险的额外款额
p*W4^2(d additional assessable profit 补加应评税利润
5JDqSz{ additional assessment 补加评税
{g l-tRC3 additional commitment 额外承担
][ :6En} additional commitment vote 额外承担拨款
J$&!Y[0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]1%H.pF additional dependent parent allowance 供养父母额外免税额
}f^r@3Cb3 additional provision 额外拨款
`8\pihww additional stamp duty 附加印花税
QY-P!JD additional tax 补加税罚款；补加税款
>Fz_]z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NaG1j+LN adjudged bankrupt 被裁定破产
ZP*Hx
%U adjudicated bankrupt 裁定破产人
v*Qo bI adjudication fee 裁定费；评定印花税额手续费；评估契据费
z]Z>+| adjudication of bankruptcy 裁定破产；宣告破产
5wRDH1z@{ adjudication of insolvency 裁定无力偿还债务
l},*^Sn<5 adjusted actual 经调整的实数；调整后的实数
Q <^'v>~n adjusted current assets 经调整的流动资产；调整后的流动资产
b.h~QyI/W adjusted figure 经调整的数字；调整后的数额
k$}XZ,Q adjusted liabilities 经调整的负债；调整后的负债
O?D*<rwD adjusted loss 经调整的亏损；调整后的亏损
,Zzh. z::D adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
X6!u(plVQ adjusted profit 经调整的利润；调整后的利润
*FR
Eh @R adjusted surplus 经调整的盈余额；调整后的盈余额
}k
duN0 adjusted value 经调整的价值；调整后的价值
C>N)~Ut adjustment 调整；修订；理算〔保险〕
9fvy)kX;s adjustment centre 调剂中心
;38DB o adjustment lag 调整过程的时间差距；调整时差
h(] O;a- adjustment mechanism 调整机制
nWbe=z&y8[ adjustment of loss 亏损调整
0Apdhwk~ adjustment process 调整过程；调整程序
@pY AqX2 adjustment range 调整幅度
+uKlg#wqc administered exchange rate 受管制汇率
:74^ ? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`f* ?|) administration expenses 行政费用
2y#4rl1Utx administration fee 手续费；行政费
C#p$YQf administration in bankruptcy 破产管理
9Q^>.^~ ^ administration order 遗产管理令
'%V ;oJ" administrator 管理人；遗产管理人
zkI\ji administrator of the estate 遗产管理人
Jm\'=#U# admission of debt 债项承认书
0^]E- Zf admission of proof 接纳债权证明
,L\OhT advance 放贷款项；垫付款项；预支款项；预付款项
%D\T LY advance account 暂支帐目；预付款帐户
/Y:_qsO1 advance compensation 预付补偿金
B y6: advance from shareholder 股东垫款
9HRYk13ae advance pending reimbursement 预支以待日后付还
J@H9nw+Q advanced economy 先进经济体系
D._q'v< advancement 预付；预付财产
8G1Tp n advances warrant 垫款令
zbx,qctYo$ advancing 贷出
Yj /S(4(h? adverse balance 逆差
#_QvnQ?I adverse exchange 逆汇
engq l; advertisement addressed to shareholders 在报章刊登的致股东通告
QSAz:Yvf| advice for collection 托收通知书
G#N h)ff advice of drawing 提款通知书；汇票通知书
. CLi v advice of payment 付款通知
=: 1f
0QF Advisory Committee [Securities and Futures Commission]
3kdTteyy+ 谘询委员会〔证券及期货事务监察委员会〕
@&S4j]rq Advisory Committee on Diversification 经济多元化谘询委员会
r=s ,Ath affidavit 誓章；遗产申报誓章
C
z4"[C`; affidavit of no receipt 述明无收款的誓章
EfcoJgX affiliate 联号；联营公司；附属公司
^;<s"TJ(m) affiliated company 附属公司；联号；联营公司
ZBd Zr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$9+}$lpPd affordability 负担能力
IcoK22/ African Development Bank [AfDB] 非洲开发银行
{w(6Tc after-acquired property 事后取得的财产
7cr+a4 T33 after-hours dealing 市后交易
`;*Wt9 after-tax profit 税后盈利；税后利润；税后溢利
x7t<F4 agency agreement 代理协议
@GBS-iT 3 agency expenses 代理机构的开支
C "< l} agency fee 代理费
}7g\1l\ Agency Law 《代理法》
P@lExF*D1: agent 代理人；承销人
`T {{wty agent of company 公司代理人
`w@fxv agent's fee 代理人费；经纪费
)mB+#T<k- aggregate 总计；总数；总体数字
PX(.bP2^Lq aggregate amount 总款额；总额
j S')!Wcu aggregate assets and liabilities 总体资产与负债
=KmjCz: aggregate at constant price 按固定价格计算的总体数字
XtN e) Ry aggregate demand 总需求
bb$1RLyRL aggregate gross position 总持仓量
oS/<)>\Gv aggregate limit 总限额
V Z}^1e aggregate of salaries tax 合计薪俸税
T#|Qexz6 @ aggregate performance 总体表现；总体业绩
1G =1FGvP aggregate supply 总体供应
^%)'wDK aggregate surplus 总盈余
6QLWF @ aggregate total 整体总额
}7IS:"t u aggregate value 总值；合计价值
j7xoe9;TxI aggregated basis 合计基准
ch 4z{7 aggregated net chargeable income 合计应课税入息实额
82YTd(yB aggregation 合并计算；合计；总和
$s/N;E!t aggregation of incomes of husband and wife 夫妇入息合并计算
9-Ikd>9 aggregation of property 财产的总和
0J7[n*~ agio 差价；贴水
4G; +ETp 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%a n<>j^w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G=jdb@V/? 《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》
WT;=K0W6& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u !k\W{ 《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》
S3MMyS8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G{ knO?BK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3:PBVt= agreement for a settlement 授产协议
iJZqAfG{m? agreement for assignment 转让协议
;jfjRcU agreement for sale 售卖协议；买卖协议
}wC
pr.@ agreement for sale and purchase 买卖协议
T3@wNAAU agreement for the payment of interest 支付利息协议
$`i$/FE agreement for the repayment of money 还款协议
b~Y$!fc agreement of reinsurance 再保险协议
g*N~r['dZ Agricultural Bank of China 中国农业银行
NC>rZS] air passenger departure tax 飞机乘客离境税
X<x"\ Yk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@r% [e1. airport tax 机场税
o`+6E
q0w alcohol duty 酒精税
XK`># *"V alienation 让与；让渡；转让
R."<he ; alimony 生活费；赡养费
{[jcT>.3j All Ordinaries Index [AOI] 所有普通股指数
5H6m{ng all risks 全险；综合险
0F1 a All Sales Record for Stock Market 《股票市场成交报告》
drBWo|/ Allied Capital Resources Limited 新联财务有限公司
`a ["`N^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
lV?rC z allocation letter 拨款信件
)xiic3F allocation of fund 分配款项；预留款项
H\ Y.l,^ allocation of profit 利润分配；溢利分配
)p~\lM}?d allocation warrant 拨款令
d0Py[37V allotment 分配；配股
qy`@\)S/5 allotment notice 股份配售通知；配股通知
Ih ;6(5z allotment of shares 股份分配
`ihlKFX allowable 可获宽免；免税的
u&I?LZ-=, allowable business loss 可扣除的营业亏损
TKx.`Cf
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U-QK
allowance 免税额；津贴；备抵；准备金
O/e5LA allowance for debts 债项的免税额
L
Bb&av allowance for depreciation by wear and tear 耗损折旧免税额
Cl7IP<. allowance for funeral expenses 殡殓费的免税额
8+k\0fmy allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!l?Go<^*L allowance for repairs and outgoings 修葺及支出方面的免税额
Op" \i allowance to debtor 给债务人的津贴
[D[s^<RJs alteration of capital 资本更改
h1z[ElEeoP alternate trustee 候补受托人
nC$f0r"z amalgamation 合并
]c tUl #j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]!d #2( ambit of charges 征税范围；收费范围
MOP/ q4j[ amended valuation 经修订的估值
>~){KV1~ American Commodities Exchange 美国商品交易所
R56:}<Y, American Express Bank Limited 美国运通银行
>)R7*^m{' American Stock Exchange 美国证券交易所
IiHl"2+/ amortization 摊销
3Nd&*QSV amount due from banks 存放银行同业的款项
)-xx$0mL- amount due from banks abroad 存放海外银行同业的款项
EFW'D=&h8 amount due from holding companies 控股公司欠款
t4GG@` amount due from local banks 存放本港银行同业的款项
Y#{ L} amount due to banks 银行同业的存款
T\:Vu{| amount due to banks abroad 海外银行同业的存款
rZLTai}`>
amount due to holding companies 控股公司存款
|_&vW \ amount due to local banks 本港银行同业的存款
v,bes[Ik amount due to outport banks 外埠银行同业的存款
[M 65T@v amount for note issue 发行纸币的款额
^Y8?iC<+ amount of bond 担保契据的款额
b6RuYwHWV0 amount of consideration 代价款额
{VE\}zKF amount of contribution 供款数额
#Q.A)5_ amount of indebtedness 负债款额
"EQ`Q=8 amount of principal of the loan 贷款本金额
cgNK67"( amount of rates chargeable 应征差饷数额
v(W$ \XH amount of share capital 股本额
JfxD-9U^>u amount of sums assured 承保款额
hk 3}}jc amount of variation 变动幅度
3BAls+<p o amount of vote 拨款数额
q!\K!W \ amount payable 应付款额
\rn:/ amount receivable 应收款额
s$4!?b$tw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)[|TxXz
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kl4FVZof ancillary risk 附属风险
@] uvpI!h annual account 周年帐目；周年帐目报表；年度决算；年结
g XZ C% S annual accounting date 年结日期
o9(:m annual allowance 每年免税额；年积金；年度津贴；年津
'`p#%I@ annual balance 年度余额
x9 bfH1 annual disposable income 每年可动用收入
S t7ZyN1 annual estimates 周年预算
qa)X\0 annual fee 年费
)cJ9YKKy annual general meeting 周年大会
z lco? Rt annual growth rate 年增率；每年增长率
=3$JeNK9 annual long-term supplement 长期个案每年补助金
Qh<_/X? annual pensionable emolument 可供计算退休金的年薪
w6zB uW annual report 年报
wwE`YY Annual Report on the Consumer Price Index 《消费物价指数年报》
~ OD} ` annual return 周年报表；周年申报表；每年报税表格
5tdFd"oo Annual Return Rules 《周年报表规则》
VI :
!# annual review of consumer prices 每年消费物价回顾
es 8%JTi annual roll-forward basis 逐年延展方式
H:Y?(" k annual salary 年薪
;9PJ K5>~ annual statement 年度报表；年度决算表
87l(a,#J 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
62TWqQ!9d annuitant 年金受益人
Au<NUc
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V*5 ~A [r annuity contract 年金合约
X:+lD58 annuity on human life 人寿年金
Tf(-Duxz
antecedent debt 先前的债项
R".~{6 ante-dated cheque 倒填日期支票
Yj)H!Cp.xD anticipated expenditure 预期开支
0}}b\!]9 anticipated net profit 预期纯利
xTiC[<j anticipated revenue 预期收入
f40 xS7-Q0 anti-inflation measure 反通货膨胀措施
))- B`vi anti-inflationary stance 反通货膨胀立场
B*!{LjXV apparent deficit 表面赤字
o9& 1Ct apparent financial solvency 表面偿债能力
hC2 @Gq apparent partner 表面合伙人
! eXDN application for personal assessment 个人入息课税申请书
]awu7}C9Z application of fund 资金应用
=z`#n} v application to release as liquidator and to destruct the books of accounts and documents
M:K5r7Q!yv 申请免除清盘人职务及毁灭帐簿与文件
mj:X'BVA appointed actuary 委任精算师
o|u<tuUW appointed auditor 委任核数师；委任审计师
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TR}ztf[e appointer 委任人
mucKmb/ apportioned pro rata 按比例分摊
[hC-} 9 apportionment 分配；分摊
=kFZ2/P2t( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u} Kc>/AF apportionment formula 分摊方程式
#~QkS_ apportionment of estate duty 遗产税的分摊
S bI 7<_ appraisal 估价；评估
E>>@X^ = appreciable growth 可观增长
Lg FF+ z appreciable impact 显着影响
qM%l appreciable increase 可观增长
{WJ9!pA!lk appreciation 增值；升值
EAafi <n appreciation against other currencies 相对其他货币升值
Zpc R appreciation of the exchange value of Hong Kong dollar 港元汇值上升
whFaL}2C appreciation tax 增值税
12r]"?@|s appropriation 拨款；拨用；拨付
|:)UNb?R"O appropriation account 拨款帐目
C] H'z Appropriation Bill 拨款法案
o+Cd\D69S appropriation-in-aid system 补助拨款办法
"g}m xPe approved assets 核准资产
x[L/d"Wf approved basket stock 认可一篮子证券
P5,X,-eG approved budget 核准预算
<g9@iUOI approved charitable donation 认可慈善捐款
[C_Dv-d approved charitable institution 认可慈善机构
+9Vp<( approved currency 核准货币；认可货币
qcpAjjK approved estimates 核准预算
k6. < zs 0 approved estimates of expenditure 核准开支预算
c *R?eLt/ approved overseas insurer 核准海外保险人
EhJpJb[Z approved overseas trust company 核准海外信托公司
BhFy EY( approved pooled investment fund 核准汇集投资基金
v:.`~h/b approved provident fund scheme 认可公积金计划
CjeAO 2 approved provision 核准拨款
sUl/9VKl approved redeemable share 核准可赎回股份
wP-BaB$ _ approved regional stock 认可地区性证券
RC{|:@]8 approved retirement scheme 认可退休金计划
{jV EstP approved subordinated loan 核准附属贷款
|Iq#Q3w arbitrage 套戥；套汇；套利
eD<Kk 4){ arbitrageur 套戥者；套汇者
2g'o5B\ * arbitrary amount 临时款项
\M(#FS arrangement 措施；安排；协定
x ,LQA0 arrears 欠款
)GgO=J:o arrears of pay 欠付薪酬
v fnVN@ 5 arrears of revenue 逾期未收税款；逾期未收的帐项
..u2IdEu articles of association 组织章程；组织细则；组织章程细则
gFBMARxi Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7Qoy~=E ascertainment of profit 确定利润
a@mMa { "Asia Clear" “亚洲结算系统”
%v)m&VUi% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Fke_ms= I^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vdS)EIt Asian Development Fund [ADF] 亚洲发展基金
RxUABF8b Asian dollar bond 亚洲美元债券
*.g@6IkAQ Asian dollar market 亚洲美元市场
%p wpRD@ Asian dollar rate 亚洲美元利率
QVEGd"WvvO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~r%>x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
IgxZ_2hO asked price 沽盘；喊价；索价；卖方报价
y&F0IJ|`@M assessable income 应评税入息
bi =IIVlH assessable loss 应评税亏损
? ?MF8 uv assessable profit 应评税利润
>o 45vB4o assessable value 应评税值
A]x'!qa@= assessed profit 估定利润
4|yZA*Q^ assessed value 经评估价值
@20~R/vh assessment 评税；评定；估价；评税单
&i/QFO7y} assessment number 评税编号；估价编号
cwK+{*ZH/ assessment of additional tax 补加税评税
;`p!/9il assessment of performance 业绩评估；实绩评价
%+A z
X Assessor 评税主任
%BV 2 q
asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
:f9O3QA assets accretion 资产增值
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assets and liabilities 资产与负债
'5:P,1tW U assets betterment statement 资产递增表；资产改进表
6e% |.}U assets lending 实物放款；有抵押贷款
]E8S`[Vn assets of the company passing on the death 死者去世时转移的公司资产
yEvuTgDv assets pledged as security for liabilities 用作负债抵押的资产
Gd= l{~ assets portfolio 资产投资组合
moe5H assets price 资产价格
N3C 8% assets quality 资产质素
J 3;dR W assets realization 资产变现
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=MZi=p assets refinancing arrangement 资产再集资安排
R3`Rr j Z assets securitization 资产证券化
`% a+LU2 assets situated outside Hong Kong 在香港以外地方的资产
utJz e assets stripping 削减资产；拆卖资产
gJn_Z7Mg J assets value 资产值
'J0Erk8( assignee 承让人
Y$L>tFA assignment 转让；转让书；转让契
]n/fB|t E assignment of interest 权益转让
l>H G|ol assignment of letters patent and trade mark 专利证书及商标转让
jT6zpi~]E assignment of property 物业转让；物业转让书
9S _N*wC. assignment right 转让权
J &<uP)< assignor 转让人
4h zS associate 有联系的人；有关连人士；相联者；合伙人；联系人
o{ QU?H5h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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W$ associate member 附属会员
`/1Zy}cD associated body corporate 相联法人团体
^KK9T5H associated company 相联公司；联属公司
8N58w)%7` associated corporation 相联法团
xUG:x4Gz+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4h[S`;D0Vf 公认会计师公会〔英国〕
RR 8Z 9D; Association of Futures Exchange Brokers 香港期货经纪协会
K% Gbl# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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8./)W&/ association of underwriters 承保人组织
TNv E26.( assumption of control 接管
x: Nd>Fb assurance 担保；保险；转易；转易书
*C 0gpEf9S assurance of interest 权益的转易
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l:' at 19XX price 按一九ＸＸ年价格计算
S dI/ at a discount 按赔价计算；按贴水价格计算；打折扣
N]p|c3D at a premium 按溢价计算；按升水价格计算
<;?&<qMo,P at call 通知付款；按通知
aD5G0d?u at constant market price 按固定市价计算
N%2UL&w#B at constant price 按固定价格计算
Ya_4[vR< at cost 按成本计算
/_,} o7@t~ at current market price 按当时市价计算；按现时市价计算
_z3Hl?qk= at current price 按当时价格计算；按现时价格计算
5xE k 7g. at factor cost 按要素成本计算；按生产要素成本计算
gUrb&#\X at money-of-the-day price 按付款当日价格计算
TF@HwF"# at or better 按指定或较佳价位〔买卖指令〕
wq( m%F at par 按面值计算；平价
/@*J\0h(- at sight 见票即付
? 77ye at the close 按收市盘
@c8s< 9I] at the opening 按开市盘
Nr#Y]9nA attestation 见证；见证条款
` tCOe at-the-money option 平价期权
? }k~>. \ attorney 受权人；受托代表人
7 -(LWH attornment 新拥有人承认书
}UzO_&Z#6 attributable profit 可归属利润
<IF\;,. c attributable share value 可归属股份价值
j Z'y_ Auckland Stock Exchange 奥克兰证券交易所
<N{p Mz auction 拍卖
iZ`1Dzxgk auctioneer 拍卖商
7{vnhl(Z audit 审计；核数
~YuRi#CTD: Audit Commission 审计署
|sw&sfH[FD Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
; md{T' 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〕
9u 'hCi( audit review 帐目审查
3,K*r"= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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audited account 审计帐目；经审计的帐目
'(/ZJ88JP audited annual account 经审计的周年帐目
,H3C\.%w\ audited balance sheet 经审计的资产负债表
.2 xp.i{ auditor 核数师；核数主任；审计师
!n`ogzOh auditor's certificate 核数师证明书；审计师证明书
=f)S=0U F auditor's report 核数师报告；审计师报告
VesO/xG< Aussie bond 澳元债券
o3;u*f0rWn austerity budget 紧缩预算
X-Sso9/q. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#"M ' Cs Australia All Ordinaries Index 澳洲所有普通股票指数
NRS!Ox Australian Dollar [AUD] 澳元
@" ~ Mglgw Australian Options Market 澳大利亚期权市场
%@! Vx Australian Securities Commission 澳洲证券事务监察委员会
HY]vaA` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5k`[a93T Australian Stock Exchange 澳大利亚证券交易所
F_SkS?dB Austrian Schilling [ATS] 奥地利先令
!Xwp;P= authentication 认证；鉴证
@"}dbW <DV authority to purchase 委托购买证；委购书
I +,D,Vg authorization 认可；核准；授权；授权书
S?{|ql py authorization by direction 指示授权
Sa&~\!0t authorization by instruction 指令授权
- (n[^48K authorization by warrant 令状授权
|Hbe]2"x> authorization of unit trust 单位信托的认可
cJ&e^$:Er authorized agent 指定代理人
mu1oD;lQ authorized capital 法定资本
Z_qs_/y authorized clerk 出市员
o} #nf$v( authorized dealer 认可交易商
9 Byk/&$U authorized financial institution 认可财务机构
V*l0| ,9 authorized fund 认可基金
4/{Io &| authorized fund house 获授权的基金公司；认可基金公司
~'WvI A
( authorized institution 认可机构
ufdC'2cp 8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
DytOS}/^9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LnJ/t(KV authorized insurer 获授权保险人；获认可承保人
DA
oOs}D authorized investment 特准投资项目
:):=KowI authorized person 获授权人
,q#^ _/? authorized representative 获授权代表
2#'[\*2|N authorized share capital 法定股本
r*/Pyh automated quotation system 自动报价系统
!oU$(,#9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
SaEe7eHd 自动交易系统〔香港期货交易所有限公司〕
's$pr#V automatic adjustment mechanism 自动调整机制
OwP 9=9}; automatic adjustment system 自动调整系统
L%a ni}V Automatic Clearing House 自动票据交换所
tg~&kaz automatic exchange rates accumulation system 自动化汇率累集系统
66=6;77 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yZ,k8TJ", automatic teller machine [ATM] 自动柜员机
`n:IXD5' autopay 自动转帐
A.v cE available assets 可用资产
{KL<Hx2M available fiscal reserve 现存财政储备
1fL@rR available profit 可用利润
a#1LGH7E8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8\8uXOS average 平均；平均数；海损
yXN E2K average basic salary 平均基本薪金
] Bs ? average consumer expenditure 平均消费开支；一般消费开支
5;V#Z@S average cost 平均成本
r2.8 7 average cost of land production 增辟土地平均成本
/U1GxX:P, average daily turnover 平均每日成交额
Be2 @9 average daily wage rate 平均每日工资率
o})4Jt1vj average expenditure pattern 平均开支模式
u w+v]y average growth rate 平均增长率
8Es]WR5
^ average net fixed assets 固定资产平均净值
@hm %0L average of relatives 相对价格平均数
TE*$NxQ 2 average price 平均价格
0+8ThZ?n average propensity to consume 平均消费倾向；一般消费倾向
% _1~z[Dv average propensity to save 平均储蓄倾向；一般储蓄倾向
/-$`GT?l average rate 平均率
j:|60hDz^ average revenue 平均收入；平均收益
mf@YmKbp average stock 平均库存；平均存货
-3Vx jycY average yearly rent 平均年租
| qHWM avoidance of double taxation 避免双重课税
R*TCo EKO avoidance of tax 避税
