A:
Q 5dqn"? A share Ａ股；甲类股份
l i?@BHEf abatement of tax 减税；减扣免税额
+ \%]<YO ABN AMRO Bank N.V. 荷兰银行
ox<&T| above-the-line expenditure 线上项目支出；经常预算支出
2G-" HOG above-the-line receipt 线上项目收入；经常预算收入
`WCL-OoZc5 ABSA Asia Limited 南非联合亚洲有限公司
"|J6*s absolute change 绝对数值变更
4yqYs> absolute expenditure 实际开支
XP!m]\E&I absolute guideline figure 绝对准则数字
\ ;]{` absolute interest 绝对权益
t oDi70o absolute order of discharge 绝对破产解除令
( sl{Rgxe* absolute profit margin 绝对利润幅度
u/|@iWK: absolute value 实值；绝对值
b'SP, }s5" absolutely vested interest 绝对既得权益
Kv1~ ,j6 absorbed cost 已吸收成本；已分摊成本
/'.gZ o absorption 吸收；分摊；合并
;CS[Ja>e absorption rate 吸收率；摊配率；分摊率
QGOkB ACB Finance Limited 亚洲商业财务有限公司
EpR n ,[ acceptable form of reciprocity 合理的互惠条件
5tkKd4VfL acceptable rate 适当利率；适当汇率
h]~FYY acceptance agreement 承兑协议
Op9 ^Eu%n acceptance for honour 参加承兑
re%XaL acceptor 承兑人；接受人；受票人
[ /*;}NUv acceptor for honour 参加承兑人
;Q q_ accident insurance 意外保险
6RxI9{ry Accident Insurance Association of Hong Kong 香港意外保险公会
Ce OA_M accident insurance scheme 意外保险计划
Go:(R {P accident year basis 意外年度基准
!nJ l.Y$ accommodation 通融；贷款
3) CIqN accommodation bill 通融票据；空头票据
ayn aV accommodation party 汇票代发人
E<! L^A
M` account balance 帐户余额；帐户结余
=AzkE] account book 帐簿
Z@x& account collected in advance 预收款项
cs\=8_ 5 account current book 往来帐簿
t 3N}): account of after-acquired property 事后取得的财产报告
[S ]q'c) account of defaulter 拖欠帐目
44~ReN}` account payable 应付帐款
F[O147&C account payee only [A/C payee only] 只可转帐；存入收款人帐户
,)d`_AD+5 account receivable 应收帐款
,KM%/;1Dm account receivable report 应收帐款报表
YwY?tOxBe account statement 结单；帐单；会计财务报表
0e#PN@ account title 帐户名称；会计科目
/@
g 8MUq7 accountant's report 会计师报告
E Lq1 Accountant's Report Rules 会计师报告规则
;c]O *\/ accounting and auditing procedure 会计与审计程序；会计与核数程序
6W3oIt Accounting Arrangements 《会计安排》
]Oo!>iTQi accounting basis 会计基础
: epB:r accounting by Official Receiver 破产管理署署长呈交的帐目
xWa[qCr Accounting Circular 《会计通告》
Yz[Rl
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_8K8Ai-~.> accounting date 记帐日期；会计结算日期
i83Jy w,f accounting for money 款项核算
N lm }'Xt Accounting Officer 会计主任
H'k~; accounting period 会计报告期；会计期
Jpp-3i.F# accounting policy 会计政策；会计方针
'>1M~B accounting practice 会计惯例
D2D+S accounting principle 会计准则
MD1X1,f k accounting record 会计记录
K\ B!tk accounting report 会计报告
:O@n6%pSL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
paN=I=:*M Accounting Society of China 中国会计学会
&-^*D%9 accounting statement 会计报表
(Dv GA I accounting system 会计制度；会计系统
NRG~ya > accounting transaction 会计事项；帐务交易
"38<14V accounting treatment 会计处理
6ZI7V!k accounting year 会计年度
gU&+^e > accretion 增值；添加
M Tl
@#M accrual 应计项目；应累算数目
^)Y3 V-@t accrual basis 应计制；权责发生制
&Q"vXs6Gt accrual basis accounting 应计制会计；权责发生制会计
N
GnE accrue 应累算；应计
bv ZD@F`2 accrued benefit 应累算利益
Zp_j\B accrued charges 应计费用
"#0P*3-c accrued cumulative preference share dividend 应累算的累积优先股股息
RWM~7^ JA accrued expenses 应累算费用
yVn%Bz'
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5 z3WRg accrued interest receivable 应收利息；应计未收利息
IRk)u` accrued right 累算权益
j?$B@Zk accruing profit 应累算的利润
rDw d!Jet accumulated fiscal reserve 累积财政储备
[{xY3WS accumulated profit 累积利润；滚存溢利
6.45^'t] accumulated reserve 累积储备
xA:;wV accumulation of surplus income 累积收益盈余
|p+ FIr+ acquired assets 既得资产
qR2cRepV acquisition 收购；购置；取得
[ -Y~g%M acquisition cost 购置成本
,mCf{V ]# acquisition expenses 购置费用
2w1Mf<IXPo acquisition of 100% interest 收购全部股权
5Y ` 4%*$ acquisition of control 取得控制权
N`N=}&v ] acquisition of fixed assets 购置固定资产
W2$ rC5| acquisition of shell “买壳”
7g{JE^u acquisition price 收购价
8,+T[S act of God 天灾
|mWSS'7fI acting partner 执事合伙人
j +AZ! $E active market 买卖活跃的市场；交投畅旺的市场；旺市
W6EEC<$JL active partner 积极参与的合伙人
r/ATZAgHP active trading 交投活跃
f`>\bdz actual circulation 实际流通
JF}i=} actual cost 实际成本
?Y\WSI? i actual expenditure 实际开支；实际支出
g9g ] X actual income 实际入息；实际收入；实际收益
!(Y|Vm' actual market 现货市场
:u=y7 [I actual price 现货价；实际价格
Z(4/;v <CT actual profit 实际利润
]CS
N7Q+l actual quotation 实盘；实际价位；实际报价
u}R| q actual year basis 按实际年度计算
MxGQM> actuals 实货
/#_[{lSr? actuarial investigation 精算调查
t,XbF actuarial principle 精算原则
zTG1 0 actuarial report 精算师报告
FChW`b&S Actuarial Society of Hong Kong 香港精算学会
xk8NX-: actuarial valuation 精算师估值
G;t< dJ8 actuary 精算师
c??m9=OX1 ad referendum agreement 暂定协议；有待覆核的协定
Jq>5:"jZ0 ad valorem duty 从价税；按值征税
p'@z}T?F ad valorem duty system 从价税制
:nnch?J_ ad valorem fee 从价费
ZZ!6O /M ad valorem tariff 从价关税
\KpJIHkBRy additional allowance 额外免税额
<$uDN].T4 additional amount for unexpired risk 未过期风险的额外款额
si]MQ\i+ additional assessable profit 补加应评税利润
v /]xdP^Z additional assessment 补加评税
Y@ ;/Sf$ Q additional commitment 额外承担
8?EKF+.u| additional commitment vote 额外承担拨款
Te)%L*X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
066\zAPdH additional dependent parent allowance 供养父母额外免税额
`+TC@2-? additional provision 额外拨款
\Z%_dT} additional stamp duty 附加印花税
}Sh@.3* additional tax 补加税罚款；补加税款
}\N ~%?6D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xQ?$H?5B< adjudged bankrupt 被裁定破产
qIzv|Nte adjudicated bankrupt 裁定破产人
e K3d_bF+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
bccf4EyQ
Y adjudication of bankruptcy 裁定破产；宣告破产
UiK)m:NU adjudication of insolvency 裁定无力偿还债务
ZS_
z adjusted actual 经调整的实数；调整后的实数
T|YMU?4 adjusted current assets 经调整的流动资产；调整后的流动资产
yQu/({D adjusted figure 经调整的数字；调整后的数额
98z J?NaD& adjusted liabilities 经调整的负债；调整后的负债
UNrO$aX!1' adjusted loss 经调整的亏损；调整后的亏损
9K&YHg:1 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
)r*F.m{ &: adjusted profit 经调整的利润；调整后的利润
|N^8zo : adjusted surplus 经调整的盈余额；调整后的盈余额
<Fl.W}?Q} adjusted value 经调整的价值；调整后的价值
B ~< bc adjustment 调整；修订；理算〔保险〕
y?}<SnjP: adjustment centre 调剂中心
a)+*Gf7? adjustment lag 调整过程的时间差距；调整时差
gK * =T adjustment mechanism 调整机制
5X]f}6kT adjustment of loss 亏损调整
rF?QI*`Y( adjustment process 调整过程；调整程序
|w_l~xYV) adjustment range 调整幅度
ct( euPU administered exchange rate 受管制汇率
}.=wQ_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
R >[G6LOG administration expenses 行政费用
OCqk nA administration fee 手续费；行政费
+y-3tcI) administration in bankruptcy 破产管理
E`wq`g`H< administration order 遗产管理令
NZ^hp\q administrator 管理人；遗产管理人
fE>JoQs38 administrator of the estate 遗产管理人
~ me/ve admission of debt 债项承认书
r0'a-Mk; admission of proof 接纳债权证明
90<a'<\| advance 放贷款项；垫付款项；预支款项；预付款项
mG *Y v advance account 暂支帐目；预付款帐户
!*"#*)S. advance compensation 预付补偿金
w);Bet advance from shareholder 股东垫款
v&66F` advance pending reimbursement 预支以待日后付还
cSTL.QF advanced economy 先进经济体系
~ /K'n advancement 预付；预付财产
F A%BzU5^ advances warrant 垫款令
7.yCs[Z advancing 贷出
hx~rq `{ adverse balance 逆差
J? &%fI adverse exchange 逆汇
u~N'U D1x advertisement addressed to shareholders 在报章刊登的致股东通告
#K> Ue>hx advice for collection 托收通知书
$ O;a~/T advice of drawing 提款通知书；汇票通知书
gHWsKE
% advice of payment 付款通知
m{yq.H[X Advisory Committee [Securities and Futures Commission]
O `>u70 谘询委员会〔证券及期货事务监察委员会〕
W {}M${6& Advisory Committee on Diversification 经济多元化谘询委员会
2rf#Bq?7 affidavit 誓章；遗产申报誓章
K1- 3!G affidavit of no receipt 述明无收款的誓章
sa"!ckh affiliate 联号；联营公司；附属公司
O b |tA affiliated company 附属公司；联号；联营公司
xCu\ jc)2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Fcn@j#[J affordability 负担能力
&D7Mv5i0@ African Development Bank [AfDB] 非洲开发银行
BUBtK-n~"3 after-acquired property 事后取得的财产
A;;OGJ,!\ after-hours dealing 市后交易
CT =5V@_u\ after-tax profit 税后盈利；税后利润；税后溢利
im mf\ agency agreement 代理协议
8 tT/w5 agency expenses 代理机构的开支
BL\H@D agency fee 代理费
p<RI vSqM Agency Law 《代理法》
wI[J> 9Qn agent 代理人；承销人
z Hl+P*) agent of company 公司代理人
Oj7).U0;# agent's fee 代理人费；经纪费
5*y6{7FLp aggregate 总计；总数；总体数字
KM
oDcA jH aggregate amount 总款额；总额
# *7ImEN aggregate assets and liabilities 总体资产与负债
y(**F8>?xE aggregate at constant price 按固定价格计算的总体数字
6ZC ~q=my aggregate demand 总需求
\%#luk@: aggregate gross position 总持仓量
Gkdxw uRw aggregate limit 总限额
:-+j,G9 t aggregate of salaries tax 合计薪俸税
.7Itbp6=R aggregate performance 总体表现；总体业绩
$j0<ef! aggregate supply 总体供应
6 s: aggregate surplus 总盈余
q:,ck@-4 aggregate total 整体总额
|@MGGAk aggregate value 总值；合计价值
Y^5)u/Y=U aggregated basis 合计基准
xI5zP?
_v aggregated net chargeable income 合计应课税入息实额
V:8{MO(C\ aggregation 合并计算；合计；总和
S"Ag7i aggregation of incomes of husband and wife 夫妇入息合并计算
n1y*`5! aggregation of property 财产的总和
w qt/0,\ agio 差价；贴水
)aX#RM? N Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@Wzr rCpj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*nY$YwHB 《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》
S^SF!k= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`{nzw $ 《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》
~=Fp 0l)# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Rd y-6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ke\FzZ ] agreement for a settlement 授产协议
U]i Z3^8VT agreement for assignment 转让协议
^F+7@*u agreement for sale 售卖协议；买卖协议
Qy'-3GB agreement for sale and purchase 买卖协议
0&6(y*
#Z agreement for the payment of interest 支付利息协议
3hR3)(+1 agreement for the repayment of money 还款协议
04!akPP< agreement of reinsurance 再保险协议
g+ cH Agricultural Bank of China 中国农业银行
J['?ud}@ air passenger departure tax 飞机乘客离境税
|
Fk9ME Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8ao>]5Rs3 airport tax 机场税
4~0 @(3 alcohol duty 酒精税
r
4+%9) alienation 让与；让渡；转让
- lI6!a^ alimony 生活费；赡养费
J/A UOInh All Ordinaries Index [AOI] 所有普通股指数
a +`;:tX, all risks 全险；综合险
F#l!LER^1g All Sales Record for Stock Market 《股票市场成交报告》
1lHBg Allied Capital Resources Limited 新联财务有限公司
t[b Zg 9; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V_ H0z allocation letter 拨款信件
frbeCBP&) allocation of fund 分配款项；预留款项
T:w %RF[v9 allocation of profit 利润分配；溢利分配
5G WC allocation warrant 拨款令
[mG:PTK3 allotment 分配；配股
+2^Mz&I@b allotment notice 股份配售通知；配股通知
vb]H $@0 allotment of shares 股份分配
@Yzb6 @g" allowable 可获宽免；免税的
y6Ea_v allowable business loss 可扣除的营业亏损
8G_KbS allowable expenses 可扣税的支出
+(o]E3 allowance 免税额；津贴；备抵；准备金
T=T1?@2C allowance for debts 债项的免税额
.v#Tj|w^ allowance for depreciation by wear and tear 耗损折旧免税额
E"t79dD allowance for funeral expenses 殡殓费的免税额
[gE2 ;J0* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
d>`s+B9K0 allowance for repairs and outgoings 修葺及支出方面的免税额
`g,i `< allowance to debtor 给债务人的津贴
GuRJ alteration of capital 资本更改
KA]5tVQA alternate trustee 候补受托人
:stA]JB#
w amalgamation 合并
Vg 1MA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d)v'K5 ambit of charges 征税范围；收费范围
MVe4[< amended valuation 经修订的估值
\yA*)X+ American Commodities Exchange 美国商品交易所
kBJx` tjtp American Express Bank Limited 美国运通银行
)E=~
_`XO American Stock Exchange 美国证券交易所
oJor
]QY K amortization 摊销
- f%J_` amount due from banks 存放银行同业的款项
.Gnzu"lod amount due from banks abroad 存放海外银行同业的款项
)ZDqj amount due from holding companies 控股公司欠款
~&Y %yN^ amount due from local banks 存放本港银行同业的款项
JcI~8;Z@Z~ amount due to banks 银行同业的存款
9
IY1"j0O amount due to banks abroad 海外银行同业的存款
|F52)<\ amount due to holding companies 控股公司存款
C3e0d~C amount due to local banks 本港银行同业的存款
#w]@yL]|is amount due to outport banks 外埠银行同业的存款
+Uf+` amount for note issue 发行纸币的款额
?8@EBPpC amount of bond 担保契据的款额
pq<2:F:Kl amount of consideration 代价款额
H mVpxD+ amount of contribution 供款数额
5?C) v}w+ amount of indebtedness 负债款额
P#ot$@1v amount of principal of the loan 贷款本金额
_[u fH* amount of rates chargeable 应征差饷数额
>$N ?\\# amount of share capital 股本额
2vX!j!_ amount of sums assured 承保款额
OA8 iTn amount of variation 变动幅度
a X(Y
`g)| amount of vote 拨款数额
OW1\@CC-69 amount payable 应付款额
Om C
F8:\/ amount receivable 应收款额
rsC^Re:*jr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f-a+&DB9 analysis 分析
~mu) Cw ancillary risk 附属风险
7&
G#&d annual account 周年帐目；周年帐目报表；年度决算；年结
v
L!?4k annual accounting date 年结日期
j V|/ C annual allowance 每年免税额；年积金；年度津贴；年津
:,FI 6` annual balance 年度余额
M07 ==R7 annual disposable income 每年可动用收入
>Gi* BB annual estimates 周年预算
}1pG0V4 annual fee 年费
#)EVi7UP annual general meeting 周年大会
{,zn#hU.R annual growth rate 年增率；每年增长率
PitDk
1T annual long-term supplement 长期个案每年补助金
{qPu }? 0 annual pensionable emolument 可供计算退休金的年薪
#H/suQZN"g annual report 年报
w]Z: Y` Annual Report on the Consumer Price Index 《消费物价指数年报》
RI-)Qx&!f annual return 周年报表；周年申报表；每年报税表格
?UV!^w@L:0 Annual Return Rules 《周年报表规则》
z Ud{9B$ annual review of consumer prices 每年消费物价回顾
z Feo8S annual roll-forward basis 逐年延展方式
uUI@!)@2 annual salary 年薪
PvqG5-L~W annual statement 年度报表；年度决算表
"" u>5f 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
k JG0X%+w annuitant 年金受益人
0N4+6k| annuity 年金
m< | * annuity contract 年金合约
\ q=Bbfzv annuity on human life 人寿年金
G7d)X^q!xS antecedent debt 先前的债项
b;Uqyc ante-dated cheque 倒填日期支票
+C ){&/=# anticipated expenditure 预期开支
u(Y?2R anticipated net profit 预期纯利
8+OcM
;0 anticipated revenue 预期收入
''~#tK
f anti-inflation measure 反通货膨胀措施
L&h90Az1W anti-inflationary stance 反通货膨胀立场
@6:J$B~)u apparent deficit 表面赤字
$z* Y:vFP apparent financial solvency 表面偿债能力
a) 5;Od apparent partner 表面合伙人
Vo:Gp application for personal assessment 个人入息课税申请书
=hDFpb,mr application of fund 资金应用
ZT%Q:]B+ application to release as liquidator and to destruct the books of accounts and documents
(SGU]@)g 申请免除清盘人职务及毁灭帐簿与文件
rk .tLk appointed actuary 委任精算师
Z^SF $+ UN appointed auditor 委任核数师；委任审计师
VLs%;|`5D appointed trustee 委任的受托人
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bb8 appointer 委任人
9a lM C apportioned pro rata 按比例分摊
\?rBtD( apportionment 分配；分摊
&WAJ;7f Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'r_NA!R apportionment formula 分摊方程式
]9/{ apportionment of estate duty 遗产税的分摊
}KCb5_MDF appraisal 估价；评估
M~ t;&po appreciable growth 可观增长
5>*~1}0T appreciable impact 显着影响
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appreciable increase 可观增长
8^|lsB}x? appreciation 增值；升值
qJPEq%'Q appreciation against other currencies 相对其他货币升值
w.6 Gp;O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%q)*8 appreciation tax 增值税
QpC,komLJ appropriation 拨款；拨用；拨付
.cA'6J"Bm\ appropriation account 拨款帐目
:bV1M5 Appropriation Bill 拨款法案
G tSvb6UNn appropriation-in-aid system 补助拨款办法
>xJh!w<pB approved assets 核准资产
w,v~ approved basket stock 认可一篮子证券
9$oU6#U,h approved budget 核准预算
+1Ua`3dWN_ approved charitable donation 认可慈善捐款
pX v@ QD#! approved charitable institution 认可慈善机构
t
(> } approved currency 核准货币；认可货币
'k(aZ" approved estimates 核准预算
XDcA&cM}p approved estimates of expenditure 核准开支预算
EAi!"NJ approved overseas insurer 核准海外保险人
|#_`aT" approved overseas trust company 核准海外信托公司
Eggdj+ approved pooled investment fund 核准汇集投资基金
l!^+Xeg~ approved provident fund scheme 认可公积金计划
/!L#cUog approved provision 核准拨款
J_ S]j E{ approved redeemable share 核准可赎回股份
?,0 5!] approved regional stock 认可地区性证券
I!OV+utF approved retirement scheme 认可退休金计划
~99DE78 approved subordinated loan 核准附属贷款
xU_Dg56z'& arbitrage 套戥；套汇；套利
"ZU CYYre arbitrageur 套戥者；套汇者
3 A>Bnb arbitrary amount 临时款项
?YTngIa arrangement 措施；安排；协定
a p[{`u arrears 欠款
j9G1
_ arrears of pay 欠付薪酬
a2tRmil arrears of revenue 逾期未收税款；逾期未收的帐项
38B h9>c3 articles of association 组织章程；组织细则；组织章程细则
mFdj+ &2\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
eH9Ofhsry ascertainment of profit 确定利润
/<W K2G "Asia Clear" “亚洲结算系统”
b ?-VZA: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q4vl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
FJl_2 Asian Development Fund [ADF] 亚洲发展基金
}u aRS9d Asian dollar bond 亚洲美元债券
H6I] GcZ$ Asian dollar market 亚洲美元市场
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Asian dollar rate 亚洲美元利率
S_ Pa . Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l[D5JnWxt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)lsR8 Hi8 asked price 沽盘；喊价；索价；卖方报价
2Yt+[T* assessable income 应评税入息
#ovmX assessable loss 应评税亏损
ExDv7St1(k assessable profit 应评税利润
!uwZ%Ux z assessable value 应评税值
jR[3{ Reo assessed profit 估定利润
:s5wFumD assessed value 经评估价值
4I97<zmrT assessment 评税；评定；估价；评税单
>|S&@< assessment number 评税编号；估价编号
(+^z9p7/! assessment of additional tax 补加税评税
C%l +<wpXO assessment of performance 业绩评估；实绩评价
S[zX@3eZV Assessor 评税主任
wmQT$`$b asset price bubbles 资产价格泡沫
{+V]saYP asset-backed securities 具资产保证的证券
eXdE ?j assets accretion 资产增值
Z+G.v=2q< assets and liabilities 资产与负债
y$7vJl.uS/ assets betterment statement 资产递增表；资产改进表
8:)W!tr assets lending 实物放款；有抵押贷款
, fa' assets of the company passing on the death 死者去世时转移的公司资产
8UahoNrSt assets pledged as security for liabilities 用作负债抵押的资产
r%^l~PN assets portfolio 资产投资组合
Gec ? assets price 资产价格
^[]@d k9 assets quality 资产质素
~dFdO7 assets realization 资产变现
d@ ?++z assets refinancing arrangement 资产再集资安排
#OT 8_D assets securitization 资产证券化
{r,MRZaa assets situated outside Hong Kong 在香港以外地方的资产
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-MN. assets stripping 削减资产；拆卖资产
:4V8Iz 71 assets value 资产值
".Q``d&X assignee 承让人
nGqD{!i< assignment 转让；转让书；转让契
O ^+H:Y| assignment of interest 权益转让
yD-L:)@" assignment of letters patent and trade mark 专利证书及商标转让
7ZsBYP8% assignment of property 物业转让；物业转让书
k,mgiGrQ assignment right 转让权
c\\'x\J7 assignor 转让人
BS_ 3| associate 有联系的人；有关连人士；相联者；合伙人；联系人
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;wx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^DW vzfj associate member 附属会员
]?#E5(V@x associated body corporate 相联法人团体
[10y 13 associated company 相联公司；联属公司
6|Qg=4_FHt associated corporation 相联法团
s G6ts,={ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t(R Jc 公认会计师公会〔英国〕
\69h>h Association of Futures Exchange Brokers 香港期货经纪协会
:~ Z -K\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}CCTz0[D" association of underwriters 承保人组织
H>qw@JiO! assumption of control 接管
'Cv>V"X: ` assurance 担保；保险；转易；转易书
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?._&: assurance of interest 权益的转易
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Y-y ?Y at 19XX price 按一九ＸＸ年价格计算
J:!m49fF at a discount 按赔价计算；按贴水价格计算；打折扣
p!OCF]r at a premium 按溢价计算；按升水价格计算
a bW[hp at call 通知付款；按通知
ruKm_j#J at constant market price 按固定市价计算
8`{)1.d5[ at constant price 按固定价格计算
'kC,pN{-> at cost 按成本计算
N-9 Vx#i at current market price 按当时市价计算；按现时市价计算
Sl!#!FGI at current price 按当时价格计算；按现时价格计算
Ddr.kXIpo at factor cost 按要素成本计算；按生产要素成本计算
2.> WR~ \ at money-of-the-day price 按付款当日价格计算
Sz_{ #- at or better 按指定或较佳价位〔买卖指令〕
Z?);^m|T at par 按面值计算；平价
QQPT=_P] at sight 见票即付
Mkj` at the close 按收市盘
|K(2 _Wp at the opening 按开市盘
|g@n'^] attestation 见证；见证条款
vo]!IY at-the-money option 平价期权
`;7eu= attorney 受权人；受托代表人
6Bop8B attornment 新拥有人承认书
@5rl; C attributable profit 可归属利润
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Xj Rk1 ~ Auckland Stock Exchange 奥克兰证券交易所
%lbDcEsf9 auction 拍卖
A%[ BCY_ auctioneer 拍卖商
s .#%hP X{ audit 审计；核数
hp$/O4fD Audit Commission 审计署
.yF@Ow Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cOq'MD r 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〕
0'3f^Ajf audit review 帐目审查
&&d aQg4Ha Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
nhu ;e}[> audited account 审计帐目；经审计的帐目
c&mLK1A6 audited annual account 经审计的周年帐目
vR)f'+_Nz audited balance sheet 经审计的资产负债表
s<XAH7?0 auditor 核数师；核数主任；审计师
w!j 'k|b> auditor's certificate 核数师证明书；审计师证明书
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vX auditor's report 核数师报告；审计师报告
AVnH|31dC~ Aussie bond 澳元债券
O?=Y Y@j austerity budget 紧缩预算
2I@d=T{K Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$5]} ] Australia All Ordinaries Index 澳洲所有普通股票指数
2I|`j^ Australian Dollar [AUD] 澳元
+I$,Y~&`> Australian Options Market 澳大利亚期权市场
/F thT Australian Securities Commission 澳洲证券事务监察委员会
Xv&&U@7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(^@rr[. o7 Australian Stock Exchange 澳大利亚证券交易所
d:X@zUR*) Austrian Schilling [ATS] 奥地利先令
-91*VBrOd authentication 认证；鉴证
yd|ro G/ authority to purchase 委托购买证；委购书
Km )VOX[ZZ authorization 认可；核准；授权；授权书
L* 0$x authorization by direction 指示授权
a7 fFp 9l! authorization by instruction 指令授权
@,:6wK Mc authorization by warrant 令状授权
44x+2@&1 authorization of unit trust 单位信托的认可
lM |}K-2 authorized agent 指定代理人
@fc-[pv authorized capital 法定资本
\}n\cUy- authorized clerk 出市员
p=jpk@RX authorized dealer 认可交易商
j&Trvw<t authorized financial institution 认可财务机构
3n!f'" T authorized fund 认可基金
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z<)# authorized fund house 获授权的基金公司；认可基金公司
]J(BaX4 authorized institution 认可机构
@PZ {( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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V) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D^Gs_z$[' authorized insurer 获授权保险人；获认可承保人
F%tV^$% authorized investment 特准投资项目
gr^T L1( authorized person 获授权人
J E *d- authorized representative 获授权代表
&Yklf?EZ>Q authorized share capital 法定股本
i< b-$9 automated quotation system 自动报价系统
Q;xJ/4 Z" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
L[cP2X]NQ 自动交易系统〔香港期货交易所有限公司〕
o}p^q:T* automatic adjustment mechanism 自动调整机制
)4e8 LO automatic adjustment system 自动调整系统
B6 yTD7 Automatic Clearing House 自动票据交换所
{6tj$&\) automatic exchange rates accumulation system 自动化汇率累集系统
WbWEgd%8. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}WV}i n0 automatic teller machine [ATM] 自动柜员机
^ 7SE2Zi autopay 自动转帐
T! ww3d available assets 可用资产
>\o._?xSA available fiscal reserve 现存财政储备
Ab
In\,x available profit 可用利润
YW2h#PV6_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
sW,JnR average 平均；平均数；海损
h.*v0cq: average basic salary 平均基本薪金
:Dj0W8V average consumer expenditure 平均消费开支；一般消费开支
M-8`zA2 average cost 平均成本
KjNA PfL average cost of land production 增辟土地平均成本
@Cml^v@`L average daily turnover 平均每日成交额
2j;9USZ
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%#<MCiaK average expenditure pattern 平均开支模式
'N3)>!Y:8 average growth rate 平均增长率
b]b+PK*h average net fixed assets 固定资产平均净值
~JS BZ@ average of relatives 相对价格平均数
`tPVNO,l average price 平均价格
6Qk[TL)t average propensity to consume 平均消费倾向；一般消费倾向
[Qqomm.[\w average propensity to save 平均储蓄倾向；一般储蓄倾向
6E-A fY'< average rate 平均率
R uGG3"| average revenue 平均收入；平均收益
3c=>;g average stock 平均库存；平均存货
6]sP " average yearly rent 平均年租
WS ^,@>A avoidance of double taxation 避免双重课税
(6* avoidance of tax 避税
