A:
XZ!^kftyW A share Ａ股；甲类股份
0R[onPU_vZ abatement of tax 减税；减扣免税额
)k'4]=d
< ABN AMRO Bank N.V. 荷兰银行
@F,8M above-the-line expenditure 线上项目支出；经常预算支出
gg%9EJpP above-the-line receipt 线上项目收入；经常预算收入
'Xw> ?[BB ABSA Asia Limited 南非联合亚洲有限公司
ThmN^N absolute change 绝对数值变更
+p#Q|o' absolute expenditure 实际开支
l 4`HuNR1 absolute guideline figure 绝对准则数字
R2!_)Rpf absolute interest 绝对权益
NA9 N#; absolute order of discharge 绝对破产解除令
5fVm392+ absolute profit margin 绝对利润幅度
bP 8O& R absolute value 实值；绝对值
q%xq\L. absolutely vested interest 绝对既得权益
_|%l) KO absorbed cost 已吸收成本；已分摊成本
" .:b43Z absorption 吸收；分摊；合并
% V3xO% absorption rate 吸收率；摊配率；分摊率
* {e?%!Q ACB Finance Limited 亚洲商业财务有限公司
C.}Vm};M acceptable form of reciprocity 合理的互惠条件
}|!9aojr acceptable rate 适当利率；适当汇率
/~B \1 acceptance agreement 承兑协议
=
7TK & acceptance for honour 参加承兑
2or!v^^u acceptor 承兑人；接受人；受票人
lf%Ju$H
acceptor for honour 参加承兑人
/6Vn WrN_ accident insurance 意外保险
p s wEIa Accident Insurance Association of Hong Kong 香港意外保险公会
>[|Y$$ accident insurance scheme 意外保险计划
i4 Vv6Sx1 accident year basis 意外年度基准
G'qGsKf\ accommodation 通融；贷款
;]+ p>p-# accommodation bill 通融票据；空头票据
V]I+>Zn| 7 accommodation party 汇票代发人
*)4 `"D account balance 帐户余额；帐户结余
voAen&>! account book 帐簿
s@c.nT%BYL account collected in advance 预收款项
,Xt!dT- account current book 往来帐簿
zBd)E21H account of after-acquired property 事后取得的财产报告
_onEXrM account of defaulter 拖欠帐目
>s+TD4OfY account payable 应付帐款
1}"PLq( account payee only [A/C payee only] 只可转帐；存入收款人帐户
x%\m/_5w% account receivable 应收帐款
9?~K"+-SI account receivable report 应收帐款报表
s$ v<p(yl account statement 结单；帐单；会计财务报表
"P_PqM account title 帐户名称；会计科目
G)'( %rl accountant's report 会计师报告
;$= GrR Accountant's Report Rules 会计师报告规则
2%F!aeX accounting and auditing procedure 会计与审计程序；会计与核数程序
N)H
_4L Accounting Arrangements 《会计安排》
ek3,ss3 accounting basis 会计基础
iAAlld1 accounting by Official Receiver 破产管理署署长呈交的帐目
s.oh6wz Accounting Circular 《会计通告》
d|c> Y( accounting class 会计类别
@rT}V>2I accounting date 记帐日期；会计结算日期
vx&jI$t 8 accounting for money 款项核算
A(#4$}!n5 Accounting Officer 会计主任
tf+5@Zf]4 accounting period 会计报告期；会计期
+W -,74A accounting policy 会计政策；会计方针
IFg(Ze~ accounting practice 会计惯例
hi(u L>\ accounting principle 会计准则
+,BJ4``*k accounting record 会计记录
n-Q pg accounting report 会计报告
_x ;f TW0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)5(Ko <" Accounting Society of China 中国会计学会
9q=\_[\[ accounting statement 会计报表
BDCFToSf| accounting system 会计制度；会计系统
LG
qg0 ( accounting transaction 会计事项；帐务交易
9/nS?>11 accounting treatment 会计处理
6q !sm M accounting year 会计年度
^s=p'&6 accretion 增值；添加
~wdKO7fs accrual 应计项目；应累算数目
?{Gf'Y}y& accrual basis 应计制；权责发生制
H#+?)<UQ accrual basis accounting 应计制会计；权责发生制会计
(i*;V0 accrue 应累算；应计
c 8
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$_P *Bk) accrued charges 应计费用
pd1V8PZSG accrued cumulative preference share dividend 应累算的累积优先股股息
#g6*s+Gm accrued expenses 应累算费用
VP<_~OLc accrued interest payable 应付利息；应计未付利息
vKvT7Zxc accrued interest receivable 应收利息；应计未收利息
/EpsJb`kj accrued right 累算权益
4}\ Dr
%US accruing profit 应累算的利润
zw yK \j accumulated fiscal reserve 累积财政储备
H!+T2<F9R accumulated profit 累积利润；滚存溢利
w[V71Iej accumulated reserve 累积储备
b&$sY!iU accumulation of surplus income 累积收益盈余
GG@&jcp7 acquired assets 既得资产
h5.>};"@ ' acquisition 收购；购置；取得
%+y92'GqG/ acquisition cost 购置成本
!] -ET7 acquisition expenses 购置费用
X+*"FKm S. acquisition of 100% interest 收购全部股权
z&@Vg`w" acquisition of control 取得控制权
w u acquisition of fixed assets 购置固定资产
/` j~r;S acquisition of shell “买壳”
WF.y"{6> acquisition price 收购价
{hLS,Me act of God 天灾
6*:mc acting partner 执事合伙人
\?9{H6<= active market 买卖活跃的市场；交投畅旺的市场；旺市
6UkX?I`> active partner 积极参与的合伙人
sP+ZE>7 active trading 交投活跃
Fojs I< actual circulation 实际流通
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[0>wEq actual cost 实际成本
v^;%Fz_Dr actual expenditure 实际开支；实际支出
q ["T6 actual income 实际入息；实际收入；实际收益
~/B[;# actual market 现货市场
=n}+p>\ s actual price 现货价；实际价格
o1"-x actual profit 实际利润
v_zVhE tY actual quotation 实盘；实际价位；实际报价
+$YluG EJ actual year basis 按实际年度计算
aNW!Y':*
actuals 实货
P} El#y#& actuarial investigation 精算调查
e I 6G actuarial principle 精算原则
VZ: L K actuarial report 精算师报告
%z_PEqRj Actuarial Society of Hong Kong 香港精算学会
fs=W(~" actuarial valuation 精算师估值
-0{"QhdE% actuary 精算师
j(;o ad referendum agreement 暂定协议；有待覆核的协定
a_ pNFe ad valorem duty 从价税；按值征税
\2K _"5 ad valorem duty system 从价税制
BZP~m=kq ad valorem fee 从价费
m'Thm{Y,?n ad valorem tariff 从价关税
`XJU $ c additional allowance 额外免税额
r3hUa4^9 7 additional amount for unexpired risk 未过期风险的额外款额
-] ?F additional assessable profit 补加应评税利润
$g?`yE(K additional assessment 补加评税
3%JPJuNVw additional commitment 额外承担
m R3km1T additional commitment vote 额外承担拨款
7|"gMw/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Psf'#4g additional dependent parent allowance 供养父母额外免税额
*)2& gQ&%+ additional provision 额外拨款
XSu9C zx&I additional stamp duty 附加印花税
Wn9b</ tf additional tax 补加税罚款；补加税款
S$C ht6m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
oA _,jsD4 adjudged bankrupt 被裁定破产
}h6 N.vz adjudicated bankrupt 裁定破产人
{bSi3 oI adjudication fee 裁定费；评定印花税额手续费；评估契据费
B[]v[q< adjudication of bankruptcy 裁定破产；宣告破产
KV!!D{VS`@ adjudication of insolvency 裁定无力偿还债务
whzV7RT adjusted actual 经调整的实数；调整后的实数
Z|z+[V}[ adjusted current assets 经调整的流动资产；调整后的流动资产
Y-.pslg adjusted figure 经调整的数字；调整后的数额
A7;|~?? adjusted liabilities 经调整的负债；调整后的负债
FTihxC?.L adjusted loss 经调整的亏损；调整后的亏损
q0oNRAvn" 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
1i.t^PY adjusted profit 经调整的利润；调整后的利润
<R6$ kom` adjusted surplus 经调整的盈余额；调整后的盈余额
;JK !dzi} adjusted value 经调整的价值；调整后的价值
<oE(I)r4, adjustment 调整；修订；理算〔保险〕
"uz}`G~O adjustment centre 调剂中心
ZkyH<Aa adjustment lag 调整过程的时间差距；调整时差
}538vFNi adjustment mechanism 调整机制
4mG?$kCN adjustment of loss 亏损调整
o771q}?&` adjustment process 调整过程；调整程序
<V}^c/c! adjustment range 调整幅度
2xchjU- administered exchange rate 受管制汇率
i_? S#L]h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O;N QJ$^bI administration expenses 行政费用
2VNMz [W' administration fee 手续费；行政费
*o/ Q# administration in bankruptcy 破产管理
0<{+M` G/ administration order 遗产管理令
]yxRaW9f administrator 管理人；遗产管理人
a-t}L{~ administrator of the estate 遗产管理人
fR=B/` admission of debt 债项承认书
mgB7l0)b admission of proof 接纳债权证明
8h& Ed=gi advance 放贷款项；垫付款项；预支款项；预付款项
+,xl_,Z6 advance account 暂支帐目；预付款帐户
|kHPk)}I] advance compensation 预付补偿金
_$+lyea advance from shareholder 股东垫款
.}}w@NO advance pending reimbursement 预支以待日后付还
FM c9oyU~ advanced economy 先进经济体系
50:$km\ advancement 预付；预付财产
-! dL
< advances warrant 垫款令
a!1 \,. advancing 贷出
kp~@Ub
@O3 adverse balance 逆差
5z8!Nmb/ adverse exchange 逆汇
BPoY32d"_ advertisement addressed to shareholders 在报章刊登的致股东通告
A
'Q
nL advice for collection 托收通知书
> g+ogw Z advice of drawing 提款通知书；汇票通知书
xwwy9:ze*l advice of payment 付款通知
Yy4? |wVl Advisory Committee [Securities and Futures Commission]
F 8\nAX 谘询委员会〔证券及期货事务监察委员会〕
/$ 7_*4e Advisory Committee on Diversification 经济多元化谘询委员会
nyZUf{: affidavit 誓章；遗产申报誓章
@
(UacFO affidavit of no receipt 述明无收款的誓章
7*e7P[LQU affiliate 联号；联营公司；附属公司
A~CQ @ affiliated company 附属公司；联号；联营公司
/
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kNy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!H`! KBW affordability 负担能力
L6^Qn%:OTd African Development Bank [AfDB] 非洲开发银行
edt(Zzk@3- after-acquired property 事后取得的财产
,cR=W|6cQm after-hours dealing 市后交易
4uW}.7R' after-tax profit 税后盈利；税后利润；税后溢利
t N' -4<+ agency agreement 代理协议
p/|": (U agency expenses 代理机构的开支
Z|YiYQl[) agency fee 代理费
cO,ELu Agency Law 《代理法》
j5*W[M9W agent 代理人；承销人
;:JTb2xbb agent of company 公司代理人
v2>.+Eh# agent's fee 代理人费；经纪费
5I!EsW$sY aggregate 总计；总数；总体数字
SBBDlr^P aggregate amount 总款额；总额
87P.K Yy aggregate assets and liabilities 总体资产与负债
e}u# :ysj aggregate at constant price 按固定价格计算的总体数字
OPp>z0p%6X aggregate demand 总需求
VO|2 aggregate gross position 总持仓量
/dU-$}>ZI aggregate limit 总限额
69U[kW& aggregate of salaries tax 合计薪俸税
q M( n]{H aggregate performance 总体表现；总体业绩
k%iZ .. aggregate supply 总体供应
C:77~f-+rQ aggregate surplus 总盈余
9/ rX% aggregate total 整体总额
#>m#i1Nu aggregate value 总值；合计价值
w<?v78sT aggregated basis 合计基准
Hq.ys> _ aggregated net chargeable income 合计应课税入息实额
mK3U*)A
aggregation 合并计算；合计；总和
r Bv aggregation of incomes of husband and wife 夫妇入息合并计算
S!0ocS!t aggregation of property 财产的总和
{wWh; agio 差价；贴水
x)M=_u2 _ 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》
T{1Z(M+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i"}%ib*X 《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》
%KxL{ HY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~/hyf ] *j 《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》
M@e&uz!Rx Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^<0u~u)%T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%,u_ `P agreement for a settlement 授产协议
P Tfy# agreement for assignment 转让协议
:T5p6: agreement for sale 售卖协议；买卖协议
nu {bEp agreement for sale and purchase 买卖协议
Is~bA_-
; agreement for the payment of interest 支付利息协议
F&r+"O)^-R agreement for the repayment of money 还款协议
J1I"H<}-6 agreement of reinsurance 再保险协议
8iTX}$t\{ Agricultural Bank of China 中国农业银行
d($f8{~W air passenger departure tax 飞机乘客离境税
;<Dou7= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$gsn@P>" airport tax 机场税
,nqG*
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RW!D! ~ alienation 让与；让渡；转让
+k F$I7LN alimony 生活费；赡养费
=(kwMJ All Ordinaries Index [AOI] 所有普通股指数
(>*<<a22 all risks 全险；综合险
JO:40V?op All Sales Record for Stock Market 《股票市场成交报告》
k^ 3|A3A Allied Capital Resources Limited 新联财务有限公司
a9 =,P all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3%Jg' Tr+ allocation letter 拨款信件
d[+ xLa allocation of fund 分配款项；预留款项
[4:_6vd7X allocation of profit 利润分配；溢利分配
r40#-A$ allocation warrant 拨款令
\S(:O8_"68 allotment 分配；配股
HFD5* Z~M allotment notice 股份配售通知；配股通知
c yq ]-B allotment of shares 股份分配
$ig%YB allowable 可获宽免；免税的
. W{\wk n allowable business loss 可扣除的营业亏损
.d:sQ\k~= allowable expenses 可扣税的支出
B mq7w ,L. allowance 免税额；津贴；备抵；准备金
k $nQ Y allowance for debts 债项的免税额
RsJj*REO allowance for depreciation by wear and tear 耗损折旧免税额
y0vo-)E]-] allowance for funeral expenses 殡殓费的免税额
g2b %.X4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,5" vzGLJ allowance for repairs and outgoings 修葺及支出方面的免税额
= :rR%L!a allowance to debtor 给债务人的津贴
IS0RhtGy/ alteration of capital 资本更改
~c7}eTJd" alternate trustee 候补受托人
Gd$odKtI amalgamation 合并
+:4J~Cuf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1<_i7.{ k ambit of charges 征税范围；收费范围
<lh+mrXm amended valuation 经修订的估值
T" Ph@I< American Commodities Exchange 美国商品交易所
$ \>GQ~k American Express Bank Limited 美国运通银行
p:u?a, p American Stock Exchange 美国证券交易所
S/CT;M@W amortization 摊销
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amount due from banks 存放银行同业的款项
GH2D5HVN amount due from banks abroad 存放海外银行同业的款项
a i% fj* amount due from holding companies 控股公司欠款
'`^<*;w amount due from local banks 存放本港银行同业的款项
BBy"qkTe amount due to banks 银行同业的存款
1bb~u/jU amount due to banks abroad 海外银行同业的存款
:. B};;N amount due to holding companies 控股公司存款
$F EG0& amount due to local banks 本港银行同业的存款
U@v =q9'W amount due to outport banks 外埠银行同业的存款
y?W8FL amount for note issue 发行纸币的款额
d_BO&k <+I amount of bond 担保契据的款额
Hw8`/'M=%5 amount of consideration 代价款额
c F_hU" amount of contribution 供款数额
b'`8$;MII amount of indebtedness 负债款额
Gu Msw*{> amount of principal of the loan 贷款本金额
b]hP;QK`U$ amount of rates chargeable 应征差饷数额
2`,{IHu*! amount of share capital 股本额
0IoS|P}6a amount of sums assured 承保款额
6P;JF%{J amount of variation 变动幅度
N<ww&GXBX amount of vote 拨款数额
\k;)m-0bj{ amount payable 应付款额
ou6|;*>d amount receivable 应收款额
l+S08IZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^ +cf analysis 分析
)`]w\s
# ancillary risk 附属风险
6R% I) annual account 周年帐目；周年帐目报表；年度决算；年结
X_XeI!,b annual accounting date 年结日期
IGs!SXclCs annual allowance 每年免税额；年积金；年度津贴；年津
UX=JWb_uGm annual balance 年度余额
'S<ebwRd= annual disposable income 每年可动用收入
TfK$tTkM annual estimates 周年预算
N ?0T3-/K annual fee 年费
?1 $.^ annual general meeting 周年大会
@qH{; annual growth rate 年增率；每年增长率
H" f%\' annual long-term supplement 长期个案每年补助金
?g2Wu0< annual pensionable emolument 可供计算退休金的年薪
Gc}d#oo*k annual report 年报
>(EMZ5 Annual Report on the Consumer Price Index 《消费物价指数年报》
:M(%sv</ annual return 周年报表；周年申报表；每年报税表格
O
[GG<Um Annual Return Rules 《周年报表规则》
< \@JbL* annual review of consumer prices 每年消费物价回顾
Kxb_9y0`r annual roll-forward basis 逐年延展方式
Ro`Hm8o/ annual salary 年薪
='<0z?Af annual statement 年度报表；年度决算表
rWI6L3,i+ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
L}CjC>R! annuitant 年金受益人
cMxTv4|wui annuity 年金
knZee!FA7
annuity contract 年金合约
g&;:[&% T] annuity on human life 人寿年金
"Q]`~u': antecedent debt 先前的债项
T:S+P t~ ante-dated cheque 倒填日期支票
aB~?Y+m anticipated expenditure 预期开支
DWZ!B7Ts anticipated net profit 预期纯利
I$v* SeVHE anticipated revenue 预期收入
75}BI&t3k anti-inflation measure 反通货膨胀措施
Yd:8i JA anti-inflationary stance 反通货膨胀立场
& D4'hL 3 apparent deficit 表面赤字
%{s<h6{R apparent financial solvency 表面偿债能力
# (B <n apparent partner 表面合伙人
pA9^-:\* application for personal assessment 个人入息课税申请书
io^^f| application of fund 资金应用
Ul7)CT2: application to release as liquidator and to destruct the books of accounts and documents
7 a 4G: 申请免除清盘人职务及毁灭帐簿与文件
Kf
D8S appointed actuary 委任精算师
hke Oe appointed auditor 委任核数师；委任审计师
jI!}}K)d appointed trustee 委任的受托人
7 :t+ appointer 委任人
AjB-&Z apportioned pro rata 按比例分摊
-4{sr|
lm apportionment 分配；分摊
o7E?A Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6}A1^RB+w apportionment formula 分摊方程式
0 3kzS ]g apportionment of estate duty 遗产税的分摊
r` }')2 appraisal 估价；评估
p7}x gUxX appreciable growth 可观增长
.p&4]6 appreciable impact 显着影响
uG@Nubdwuy appreciable increase 可观增长
_ ] veTAV appreciation 增值；升值
U=MFNp+ appreciation against other currencies 相对其他货币升值
N=lFf+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|]sh*<:?, appreciation tax 增值税
GZQy~Uk~ appropriation 拨款；拨用；拨付
w N9I )hB appropriation account 拨款帐目
j u`x Appropriation Bill 拨款法案
` WIv|S appropriation-in-aid system 补助拨款办法
}8Tr M0q8 approved assets 核准资产
gtWJR approved basket stock 认可一篮子证券
6VpT*,2d~ approved budget 核准预算
^ 6`"f approved charitable donation 认可慈善捐款
f}b= FV{ approved charitable institution 认可慈善机构
F
Cg{!h approved currency 核准货币；认可货币
-Zd0 [& '] approved estimates 核准预算
3
4CqLPg8 approved estimates of expenditure 核准开支预算
rkh+$*t@i7 approved overseas insurer 核准海外保险人
:hB/|H*= approved overseas trust company 核准海外信托公司
~#+ Hhc( approved pooled investment fund 核准汇集投资基金
JSCe86a7<E approved provident fund scheme 认可公积金计划
hDI_qZ approved provision 核准拨款
0@ []l{N approved redeemable share 核准可赎回股份
oA`' ~~! approved regional stock 认可地区性证券
ys|a ^VnN approved retirement scheme 认可退休金计划
<z+5+h|^ approved subordinated loan 核准附属贷款
).e_iE[& arbitrage 套戥；套汇；套利
X-O/&W RYQ arbitrageur 套戥者；套汇者
CEjMHP$= arbitrary amount 临时款项
fvg jqiT arrangement 措施；安排；协定
M q;m+{B arrears 欠款
H@o 3u>} arrears of pay 欠付薪酬
V(n7hpS arrears of revenue 逾期未收税款；逾期未收的帐项
qB
P UB( articles of association 组织章程；组织细则；组织章程细则
=Is.T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
WrBiAh , ascertainment of profit 确定利润
"b 5:6\ "Asia Clear" “亚洲结算系统”
)OxcJPo Asia Commercial Bank Ltd. 亚洲商业银行有限公司
T7_i: HU%
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
oZTKG' Asian Development Fund [ADF] 亚洲发展基金
45fk+# Asian dollar bond 亚洲美元债券
aj;OG^(!2_ Asian dollar market 亚洲美元市场
F @
lJk|*_ Asian dollar rate 亚洲美元利率
}DiMt4!ZC! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-E_lwK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
` MtI>x
c asked price 沽盘；喊价；索价；卖方报价
;(AVZ xCM assessable income 应评税入息
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R4! assessable loss 应评税亏损
^\:"o assessable profit 应评税利润
JG-\~'9 assessable value 应评税值
N9 yL(2 assessed profit 估定利润
g Oa L4tu assessed value 经评估价值
H;5Fs KIF assessment 评税；评定；估价；评税单
p\T.l <p assessment number 评税编号；估价编号
70IBE[T& assessment of additional tax 补加税评税
>DqV^%2l assessment of performance 业绩评估；实绩评价
g9~>m JR Assessor 评税主任
luAmq+ asset price bubbles 资产价格泡沫
V*HkF T asset-backed securities 具资产保证的证券
w4w[qxV> assets accretion 资产增值
GqB]^snh assets and liabilities 资产与负债
R+Q..9 P assets betterment statement 资产递增表；资产改进表
P 5/\*~} assets lending 实物放款；有抵押贷款
j t9fcw assets of the company passing on the death 死者去世时转移的公司资产
HAJK%zLc assets pledged as security for liabilities 用作负债抵押的资产
q))r lMo assets portfolio 资产投资组合
.
Z 93S|q assets price 资产价格
.=rS,Tpo assets quality 资产质素
YmXh_bk assets realization 资产变现
4 0as7. q assets refinancing arrangement 资产再集资安排
{T EF#iF assets securitization 资产证券化
AP*Z0OFE assets situated outside Hong Kong 在香港以外地方的资产
\ !D <u'n assets stripping 削减资产；拆卖资产
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" assets value 资产值
p2Yc:9r9+A assignee 承让人
_?Q0yVH;, assignment 转让；转让书；转让契
4 XSEN ]F assignment of interest 权益转让
V80BO#Pk assignment of letters patent and trade mark 专利证书及商标转让
H 4 l * assignment of property 物业转让；物业转让书
x,)|;HXm assignment right 转让权
Yn!)('FdT! assignor 转让人
c8' a<<sj associate 有联系的人；有关连人士；相联者；合伙人；联系人
h+ixl#: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x93t. 5E6 associate member 附属会员
6 @ B_3y associated body corporate 相联法人团体
7{0; <@ associated company 相联公司；联属公司
Wx~N1+ associated corporation 相联法团
/{h@A~<96 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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Sw 公认会计师公会〔英国〕
A{3VTe4T V Association of Futures Exchange Brokers 香港期货经纪协会
3.[ fTrzJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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)?es3Ehqq assumption of control 接管
gl k-: # assurance 担保；保险；转易；转易书
f,S,35 `qa assurance of interest 权益的转易
L-J 7z+{ at 19XX price 按一九ＸＸ年价格计算
|%p;4b at a discount 按赔价计算；按贴水价格计算；打折扣
fjD/<` }v at a premium 按溢价计算；按升水价格计算
W@"s~I6 at call 通知付款；按通知
ANqWY &f at constant market price 按固定市价计算
&~9'7 n! at constant price 按固定价格计算
e+`LtEve0 at cost 按成本计算
{w/{)B nPG at current market price 按当时市价计算；按现时市价计算
,0j7qn@tm at current price 按当时价格计算；按现时价格计算
[WZGu6$SU at factor cost 按要素成本计算；按生产要素成本计算
7sgK+
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e+'PRVc at or better 按指定或较佳价位〔买卖指令〕
gXrXVv<)yw at par 按面值计算；平价
qIXo_H&\C at sight 见票即付
Kyn[4Bu!? at the close 按收市盘
F@4TD]E0^ at the opening 按开市盘
;!RS q'L1 attestation 见证；见证条款
V]4g-
CS[ at-the-money option 平价期权
j`
RuK attorney 受权人；受托代表人
F6g)2&e{/ attornment 新拥有人承认书
8\ V attributable profit 可归属利润
tsGt,]O30 attributable share value 可归属股份价值
)(^L * Auckland Stock Exchange 奥克兰证券交易所
| r|<cc# auction 拍卖
T;?=, 'u auctioneer 拍卖商
\&[Jtv * audit 审计；核数
c4\Nuy
Audit Commission 审计署
abs\Ku9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H@-txO1`:: 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〕
">-J+ST% audit review 帐目审查
$-x@P9im Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}MW7,F audited account 审计帐目；经审计的帐目
WR5@ S&fU` audited annual account 经审计的周年帐目
$ 9~6M* audited balance sheet 经审计的资产负债表
H YA < auditor 核数师；核数主任；审计师
kK62yz, auditor's certificate 核数师证明书；审计师证明书
<in#_Of {E auditor's report 核数师报告；审计师报告
whoM$ & Aussie bond 澳元债券
( L{>la! austerity budget 紧缩预算
)R~l@QBN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
gAFu Australia All Ordinaries Index 澳洲所有普通股票指数
oR``Jiob| Australian Dollar [AUD] 澳元
yX`5x^w Vw Australian Options Market 澳大利亚期权市场
"xr=:[n[ Australian Securities Commission 澳洲证券事务监察委员会
wWh)yfPh8H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
htgtgW9
^P Australian Stock Exchange 澳大利亚证券交易所
&>jSuvVT Austrian Schilling [ATS] 奥地利先令
M&93TQU- authentication 认证；鉴证
D]P_tJI authority to purchase 委托购买证；委购书
7,^.h<@K authorization 认可；核准；授权；授权书
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: GE'S authorization by direction 指示授权
lMn1e6~K authorization by instruction 指令授权
[wLK*9@& authorization by warrant 令状授权
S)n+E\c authorization of unit trust 单位信托的认可
9Q*T'+V authorized agent 指定代理人
DK6^\k][V authorized capital 法定资本
W UN|,P`b authorized clerk 出市员
\vKK q/f authorized dealer 认可交易商
-gq,^j5, authorized financial institution 认可财务机构
|(evDS5 authorized fund 认可基金
F ]fBFDk authorized fund house 获授权的基金公司；认可基金公司
.m;5s45O{ authorized institution 认可机构
r2h{#2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X npn{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
OrG1Mfx&2% authorized insurer 获授权保险人；获认可承保人
w$`[C+L authorized investment 特准投资项目
^9jrI authorized person 获授权人
<SPT2NyX authorized representative 获授权代表
G (Ky7S Z authorized share capital 法定股本
! 0}SZ automated quotation system 自动报价系统
%U< 1] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&/\Q 6$a 自动交易系统〔香港期货交易所有限公司〕
l- mt{2 automatic adjustment mechanism 自动调整机制
1xf
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)XFaVkQ} Automatic Clearing House 自动票据交换所
I1Jhvyd?$ automatic exchange rates accumulation system 自动化汇率累集系统
6F e$'TP Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j=],n8_i automatic teller machine [ATM] 自动柜员机
zJMm=Mw^ autopay 自动转帐
>QA;02 available assets 可用资产
]-2Q0wTj available fiscal reserve 现存财政储备
ukInS:7 available profit 可用利润
#a$k3C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lx)Bj6 average 平均；平均数；海损
0t^Tm0RzH average basic salary 平均基本薪金
eBN!!Y:7 average consumer expenditure 平均消费开支；一般消费开支
P
{0iEA|k average cost 平均成本
wf,B/[,d average cost of land production 增辟土地平均成本
z P`&X:8 average daily turnover 平均每日成交额
I@M3u/7 average daily wage rate 平均每日工资率
' v~%rhq3 average expenditure pattern 平均开支模式
xG7/[ jG average growth rate 平均增长率
5Z <y||= average net fixed assets 固定资产平均净值
M hwuh`v% average of relatives 相对价格平均数
z, f average price 平均价格
==ZL0 ][ average propensity to consume 平均消费倾向；一般消费倾向
qhQeQ average propensity to save 平均储蓄倾向；一般储蓄倾向
Zr#\>h 'c average rate 平均率
S= ^kR [O" average revenue 平均收入；平均收益
?c6`p3p3L average stock 平均库存；平均存货
" <=HmE-; average yearly rent 平均年租
|jhu avoidance of double taxation 避免双重课税
m\DI6O"u' avoidance of tax 避税
