A:
4Fa ~Aog A share Ａ股；甲类股份
neB\q[k abatement of tax 减税；减扣免税额
k\ wW##=v ABN AMRO Bank N.V. 荷兰银行
!4]T XH0f above-the-line expenditure 线上项目支出；经常预算支出
oin$-i|Xp! above-the-line receipt 线上项目收入；经常预算收入
?iPC* ABSA Asia Limited 南非联合亚洲有限公司
>x/z7v?^I absolute change 绝对数值变更
c*(bO3 b absolute expenditure 实际开支
9l|@v=gw. absolute guideline figure 绝对准则数字
BYpG absolute interest 绝对权益
+GG9^:<yr absolute order of discharge 绝对破产解除令
dOa +(fMe absolute profit margin 绝对利润幅度
cU
R kP` absolute value 实值；绝对值
:X0k]p absolutely vested interest 绝对既得权益
KmMzH`t}` absorbed cost 已吸收成本；已分摊成本
0f~ C#/[t7 absorption 吸收；分摊；合并
%9w::hav absorption rate 吸收率；摊配率；分摊率
b+,' ;bW ACB Finance Limited 亚洲商业财务有限公司
wL;l Q& acceptable form of reciprocity 合理的互惠条件
*Y ,x|F acceptable rate 适当利率；适当汇率
8hXl%{6d3 acceptance agreement 承兑协议
0x'#_G65y acceptance for honour 参加承兑
Mc =$/ o acceptor 承兑人；接受人；受票人
]*v dS r-J acceptor for honour 参加承兑人
vBRQp&YwX accident insurance 意外保险
Ci?Ss+| Accident Insurance Association of Hong Kong 香港意外保险公会
~Am,%"%\ accident insurance scheme 意外保险计划
4S5,w(6N accident year basis 意外年度基准
R(('/J C accommodation 通融；贷款
M}d_I+ accommodation bill 通融票据；空头票据
`q?8A3A accommodation party 汇票代发人
D'7SAFOM account balance 帐户余额；帐户结余
?sab*$wG account book 帐簿
X59: C3c account collected in advance 预收款项
Z9:-rcr account current book 往来帐簿
}&/o'w2wY account of after-acquired property 事后取得的财产报告
?
K ;dp account of defaulter 拖欠帐目
>[MX:Yh account payable 应付帐款
, 0imiv account payee only [A/C payee only] 只可转帐；存入收款人帐户
JM=JH
51` account receivable 应收帐款
>XK
PTC5H account receivable report 应收帐款报表
kB3H="3 [[ account statement 结单；帐单；会计财务报表
4 NGA/
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QFw +cy accountant's report 会计师报告
p=;=w_^y Accountant's Report Rules 会计师报告规则
]j'p :v accounting and auditing procedure 会计与审计程序；会计与核数程序
{/"2Vk<H8 Accounting Arrangements 《会计安排》
s@9vY\5[9 accounting basis 会计基础
9)}[7Mg:C accounting by Official Receiver 破产管理署署长呈交的帐目
w Lmhy, Accounting Circular 《会计通告》
U mNa[ s accounting class 会计类别
EKA#|^Q:NX accounting date 记帐日期；会计结算日期
"^4_@ oo accounting for money 款项核算
k,'L}SK Accounting Officer 会计主任
_(Sa4Vb=Q6 accounting period 会计报告期；会计期
I Y2)?"A accounting policy 会计政策；会计方针
hn^<;av= accounting practice 会计惯例
`dFq:8v accounting principle 会计准则
#N#'5w-G accounting record 会计记录
Ta tpXN\ accounting report 会计报告
fF?z| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
OZx
W?wnd Accounting Society of China 中国会计学会
I Ob*GTb accounting statement 会计报表
c\iA 89msp accounting system 会计制度；会计系统
T,]7ICF# accounting transaction 会计事项；帐务交易
x$IX5:E#e accounting treatment 会计处理
Y,W uBH accounting year 会计年度
i
7_ _ accretion 增值；添加
lp<g \ accrual 应计项目；应累算数目
zhpx"{_ accrual basis 应计制；权责发生制
QrfG^GID accrual basis accounting 应计制会计；权责发生制会计
f#?fxUH~ accrue 应累算；应计
n;( \5{a accrued benefit 应累算利益
<%maDM^_\( accrued charges 应计费用
ZT,B(#m accrued cumulative preference share dividend 应累算的累积优先股股息
Q,p}:e accrued expenses 应累算费用
ux_Mr h' accrued interest payable 应付利息；应计未付利息
oX0 D accrued interest receivable 应收利息；应计未收利息
:X.b}^ Z( accrued right 累算权益
u:[vaBh91 accruing profit 应累算的利润
U4gF(Q accumulated fiscal reserve 累积财政储备
twP,cyR accumulated profit 累积利润；滚存溢利
R(2 t lZ accumulated reserve 累积储备
'f[T&o&L/ accumulation of surplus income 累积收益盈余
5#> 8MU?& acquired assets 既得资产
_acE:H acquisition 收购；购置；取得
Hj:r[/ acquisition cost 购置成本
_C(m<n acquisition expenses 购置费用
> `n,S acquisition of 100% interest 收购全部股权
s0DGC acquisition of control 取得控制权
}&n<uUD H acquisition of fixed assets 购置固定资产
h&`e) a>+ acquisition of shell “买壳”
cJ1#ge%4 acquisition price 收购价
JS*m65e act of God 天灾
v=_6XF acting partner 执事合伙人
Z$0 uH* h active market 买卖活跃的市场；交投畅旺的市场；旺市
7 qj9&bEy active partner 积极参与的合伙人
oXxCXO,q active trading 交投活跃
:lB=L r) actual circulation 实际流通
BO~PT,QrF actual cost 实际成本
^j" . actual expenditure 实际开支；实际支出
QAvir%Y9Q actual income 实际入息；实际收入；实际收益
&jsVw)Ue actual market 现货市场
4g
: >[q actual price 现货价；实际价格
q)Fq
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JMH8MH* actual quotation 实盘；实际价位；实际报价
0%m)@ukb actual year basis 按实际年度计算
=|I>G?g- actuals 实货
A j2OkD actuarial investigation 精算调查
'Y56+P\ u actuarial principle 精算原则
mnmP< <8C, actuarial report 精算师报告
>B2:kY F Actuarial Society of Hong Kong 香港精算学会
H63,bNS s actuarial valuation 精算师估值
w:? oTuw actuary 精算师
!<SA 6m# ad referendum agreement 暂定协议；有待覆核的协定
E I:w
aIr ad valorem duty 从价税；按值征税
Yc,7tUz# ad valorem duty system 从价税制
tQ H+)* ad valorem fee 从价费
:_t }Q P" ad valorem tariff 从价关税
G}FIjBE additional allowance 额外免税额
# m[ |2R additional amount for unexpired risk 未过期风险的额外款额
G(~;]xNW+ additional assessable profit 补加应评税利润
E h|]i;G% additional assessment 补加评税
9nH?l{As additional commitment 额外承担
Nkp)Ax& additional commitment vote 额外承担拨款
e _/b2"{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xo&]RYG[< additional dependent parent allowance 供养父母额外免税额
'1$!jmY additional provision 额外拨款
`;>= '"O!\ additional stamp duty 附加印花税
(iR ide additional tax 补加税罚款；补加税款
#/I[Jqf Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
lKl U-4 adjudged bankrupt 被裁定破产
T' LIrf adjudicated bankrupt 裁定破产人
~M\I;8ne adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ay
!G1; adjudication of bankruptcy 裁定破产；宣告破产
$6CwkM: adjudication of insolvency 裁定无力偿还债务
{; .T7dL adjusted actual 经调整的实数；调整后的实数
V^\8BVw adjusted current assets 经调整的流动资产；调整后的流动资产
|]aE<`D adjusted figure 经调整的数字；调整后的数额
HO[wTB| D] adjusted liabilities 经调整的负债；调整后的负债
HW7; {QMg adjusted loss 经调整的亏损；调整后的亏损
Y_]De3:V0B 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
lhtZaU~V adjusted profit 经调整的利润；调整后的利润
#( 1j#\ adjusted surplus 经调整的盈余额；调整后的盈余额
!>>f(t4 adjusted value 经调整的价值；调整后的价值
UQ[B?jc adjustment 调整；修订；理算〔保险〕
1c;6xc,ub adjustment centre 调剂中心
zcva-ze:; adjustment lag 调整过程的时间差距；调整时差
6< ' 21 adjustment mechanism 调整机制
2e|N@j
& adjustment of loss 亏损调整
V=lfl1Ev0J adjustment process 调整过程；调整程序
Y ;)dct adjustment range 调整幅度
#rY sj-2 administered exchange rate 受管制汇率
Rcawc
Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OQ,NOiNkap administration expenses 行政费用
J@OB`2?Zv administration fee 手续费；行政费
zLF?P3 ^ administration in bankruptcy 破产管理
'(dz"PL. administration order 遗产管理令
gd0Vp Xf' administrator 管理人；遗产管理人
E"L2&. administrator of the estate 遗产管理人
jZ%TJ0(H admission of debt 债项承认书
} =v )Js admission of proof 接纳债权证明
qVdwfT{1J advance 放贷款项；垫付款项；预支款项；预付款项
4<x'oc KlD advance account 暂支帐目；预付款帐户
b9"jtRTdz advance compensation 预付补偿金
&<+ A((/i advance from shareholder 股东垫款
nN~~cV advance pending reimbursement 预支以待日后付还
7c ;9$j advanced economy 先进经济体系
YhRWz=l advancement 预付；预付财产
Vf`7V $sr advances warrant 垫款令
IJJ%$%F/ advancing 贷出
o=RM-tR`v adverse balance 逆差
jM &r{^( adverse exchange 逆汇
!gLkJ) advertisement addressed to shareholders 在报章刊登的致股东通告
6&!& \ advice for collection 托收通知书
5"/J^"!h advice of drawing 提款通知书；汇票通知书
zSE<"(a advice of payment 付款通知
k@ K7yK Advisory Committee [Securities and Futures Commission]
NO ]
3* 谘询委员会〔证券及期货事务监察委员会〕
)I\=BPo|B Advisory Committee on Diversification 经济多元化谘询委员会
87WBM;$&s affidavit 誓章；遗产申报誓章
<jS~ WI@ affidavit of no receipt 述明无收款的誓章
E0/mSm"(T affiliate 联号；联营公司；附属公司
fGv#s
X affiliated company 附属公司；联号；联营公司
CdUAy|!`R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!;Jmg affordability 负担能力
"/]| Hhc{ African Development Bank [AfDB] 非洲开发银行
~w</!s after-acquired property 事后取得的财产
{}o>{&X after-hours dealing 市后交易
c>1RP5vx after-tax profit 税后盈利；税后利润；税后溢利
F3oQ^;xB agency agreement 代理协议
f/kI| Z agency expenses 代理机构的开支
azP+GM=i7 agency fee 代理费
1shBY@mlq Agency Law 《代理法》
&/A 8-:m agent 代理人；承销人
S?{ /hy agent of company 公司代理人
3 jogD agent's fee 代理人费；经纪费
HP.E3yYK aggregate 总计；总数；总体数字
[~\PQYm' aggregate amount 总款额；总额
$ DBGLmw aggregate assets and liabilities 总体资产与负债
T<-=nX aggregate at constant price 按固定价格计算的总体数字
\#'T NmS aggregate demand 总需求
IkzTJ %> aggregate gross position 总持仓量
*[eL~ oN.c aggregate limit 总限额
,uz ]V1 aggregate of salaries tax 合计薪俸税
|KY EK| aggregate performance 总体表现；总体业绩
O|cu.u| aggregate supply 总体供应
rC_*sx
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qpJ{2Q aggregate total 整体总额
( #Z` aggregate value 总值；合计价值
O ;HY% aggregated basis 合计基准
f-2$
L aggregated net chargeable income 合计应课税入息实额
3E^M?N2oc aggregation 合并计算；合计；总和
c~ <1 ': aggregation of incomes of husband and wife 夫妇入息合并计算
i v(5&'[p aggregation of property 财产的总和
R)Mt(gFZT_ agio 差价；贴水
~Z$bf>[(R7 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》
r C[6lIP Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;oH ,~|K 《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》
kJs ^ z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w' 7R4 《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》
fR-C0"c Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_ia! mT < 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bVr*h2 p agreement for a settlement 授产协议
17g^ALs agreement for assignment 转让协议
1+y" i<3) agreement for sale 售卖协议；买卖协议
V_U'P>_I agreement for sale and purchase 买卖协议
-m 5}#P89 agreement for the payment of interest 支付利息协议
9O,,m~B agreement for the repayment of money 还款协议
PWgDFL? agreement of reinsurance 再保险协议
m:Go-tk Agricultural Bank of China 中国农业银行
%1McD{ air passenger departure tax 飞机乘客离境税
&B{8uge1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P}3}ek1Ax airport tax 机场税
#6S75{rnW" alcohol duty 酒精税
ZC^C alienation 让与；让渡；转让
mjnUs-`W| alimony 生活费；赡养费
VFD%h
} All Ordinaries Index [AOI] 所有普通股指数
?T:
jk4+ all risks 全险；综合险
\6j^k Y= All Sales Record for Stock Market 《股票市场成交报告》
yfjXqn[Z4 Allied Capital Resources Limited 新联财务有限公司
; @4H5p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
w3*-^: ?j allocation letter 拨款信件
D>T],3U(H allocation of fund 分配款项；预留款项
YwT-T,oD allocation of profit 利润分配；溢利分配
eTE2J~\ allocation warrant 拨款令
*8g<R allotment 分配；配股
0??Yr allotment notice 股份配售通知；配股通知
;\)=f6N allotment of shares 股份分配
mU{4g`Iw allowable 可获宽免；免税的
h%#_~IA:| allowable business loss 可扣除的营业亏损
W 5DbFSgB allowable expenses 可扣税的支出
(
76{2 allowance 免税额；津贴；备抵；准备金
R e:T 9K'e allowance for debts 债项的免税额
+/'<z allowance for depreciation by wear and tear 耗损折旧免税额
]YD(`42 x allowance for funeral expenses 殡殓费的免税额
M StX*Zw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M?6;|-HH allowance for repairs and outgoings 修葺及支出方面的免税额
_3^y |_! allowance to debtor 给债务人的津贴
oFg'wAO. alteration of capital 资本更改
pVokgUrC alternate trustee 候补受托人
mA{#]Yvf1 amalgamation 合并
eO4) |tW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|+ 7f2C ambit of charges 征税范围；收费范围
,Q2N[Jwd$ amended valuation 经修订的估值
fNhT;Bux
American Commodities Exchange 美国商品交易所
a? <?5 American Express Bank Limited 美国运通银行
LF=c^9t American Stock Exchange 美国证券交易所
%jKH?%Ih amortization 摊销
^e9aD9 amount due from banks 存放银行同业的款项
Gp1EJ2d8 amount due from banks abroad 存放海外银行同业的款项
{rGYRn, amount due from holding companies 控股公司欠款
X ]s"5ju|t amount due from local banks 存放本港银行同业的款项
D!l8l49hLu amount due to banks 银行同业的存款
x0x $ 9 amount due to banks abroad 海外银行同业的存款
1i,4".h?M amount due to holding companies 控股公司存款
|zMqJ.qu amount due to local banks 本港银行同业的存款
{!K;`I[] v amount due to outport banks 外埠银行同业的存款
%]jQ48^R amount for note issue 发行纸币的款额
,C!n}+27 amount of bond 担保契据的款额
KM5 JZZP amount of consideration 代价款额
FGVb@=TO> amount of contribution 供款数额
ZlM_ m
>,o amount of indebtedness 负债款额
\!PV*%P amount of principal of the loan 贷款本金额
1o#vhk/ "+ amount of rates chargeable 应征差饷数额
p":@ >v? amount of share capital 股本额
,kE =TR.| amount of sums assured 承保款额
@.o@-3k amount of variation 变动幅度
<JH9StGGc? amount of vote 拨款数额
%c0z) R~ amount payable 应付款额
qhxC 5f4Z amount receivable 应收款额
.;Z.F7{q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"`]'ZIx[R/ analysis 分析
syMm`/*/G- ancillary risk 附属风险
ohTd' +Lm annual account 周年帐目；周年帐目报表；年度决算；年结
3Q$c'C annual accounting date 年结日期
`r.N annual allowance 每年免税额；年积金；年度津贴；年津
|$Xf;N37t annual balance 年度余额
&fHc"-U} annual disposable income 每年可动用收入
+/Z0 annual estimates 周年预算
g
2#F_ annual fee 年费
E @]sq A annual general meeting 周年大会
4]u,x`6C annual growth rate 年增率；每年增长率
r$?Vx_f`Q annual long-term supplement 长期个案每年补助金
q-uLA&4 annual pensionable emolument 可供计算退休金的年薪
yjR)Z9t annual report 年报
M)tv;!eQ Annual Report on the Consumer Price Index 《消费物价指数年报》
2b~
HHVruX annual return 周年报表；周年申报表；每年报税表格
.SBc5KX Annual Return Rules 《周年报表规则》
ytob/tc annual review of consumer prices 每年消费物价回顾
"$Y(NFb annual roll-forward basis 逐年延展方式
:OX$LCi annual salary 年薪
t@r#b67WJe annual statement 年度报表；年度决算表
,-!2 5G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
k) Zn> annuitant 年金受益人
h/{8bC@bi annuity 年金
_4Ii5CNNU annuity contract 年金合约
fxOE]d8v annuity on human life 人寿年金
}eI`Qg antecedent debt 先前的债项
[}@n*D$ ante-dated cheque 倒填日期支票
0+p
5/5 anticipated expenditure 预期开支
%/X2 l anticipated net profit 预期纯利
oN4G1U
Kc anticipated revenue 预期收入
VZIKjrKs anti-inflation measure 反通货膨胀措施
=}"R5 anti-inflationary stance 反通货膨胀立场
h2AGEg'g2[ apparent deficit 表面赤字
S>(z\`1qm apparent financial solvency 表面偿债能力
a&8l[xe1 apparent partner 表面合伙人
^b:Xo"q#H application for personal assessment 个人入息课税申请书
+fkP+RVY application of fund 资金应用
. byc;9M% application to release as liquidator and to destruct the books of accounts and documents
{GAs FnZk 申请免除清盘人职务及毁灭帐簿与文件
i>WOYI9 appointed actuary 委任精算师
E}Ljo appointed auditor 委任核数师；委任审计师
<Ak:8&$O appointed trustee 委任的受托人
q $3HvZP appointer 委任人
>Sh0dFqeT apportioned pro rata 按比例分摊
G]at{(^Vz apportionment 分配；分摊
%;'~%\|dZM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_ \_3s apportionment formula 分摊方程式
ys/ `{:w8p apportionment of estate duty 遗产税的分摊
s87 a % appraisal 估价；评估
m\l51}xz appreciable growth 可观增长
<xXiJU+ appreciable impact 显着影响
7xz#D4[ appreciable increase 可观增长
H&w(]PDh appreciation 增值；升值
Q3(hK<Qh; appreciation against other currencies 相对其他货币升值
FYxUOO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
md.* appreciation tax 增值税
*X%?3"WH8 appropriation 拨款；拨用；拨付
)hePN4e dj appropriation account 拨款帐目
3O #~dFnp Appropriation Bill 拨款法案
rve7YS' appropriation-in-aid system 补助拨款办法
Dr4 ?Ow approved assets 核准资产
Dm&lSWW`/ approved basket stock 认可一篮子证券
[O.LUR; approved budget 核准预算
muW`pm approved charitable donation 认可慈善捐款
jn0 t-": approved charitable institution 认可慈善机构
@>d&5}F_>{ approved currency 核准货币；认可货币
6(\q< fx approved estimates 核准预算
0 =3FO}[u approved estimates of expenditure 核准开支预算
' 2;Ny23 approved overseas insurer 核准海外保险人
FRb&@(; approved overseas trust company 核准海外信托公司
n P0Ziu'{ approved pooled investment fund 核准汇集投资基金
9 |us<k approved provident fund scheme 认可公积金计划
l=Vowx.$2f approved provision 核准拨款
jB}_Slh1j approved redeemable share 核准可赎回股份
[ GcA.AB z approved regional stock 认可地区性证券
,ivWVsN*] approved retirement scheme 认可退休金计划
9\\@I
=; approved subordinated loan 核准附属贷款
$}^Rsv( arbitrage 套戥；套汇；套利
K8e4ax arbitrageur 套戥者；套汇者
}Bv30V2-( arbitrary amount 临时款项
,Y 78Q arrangement 措施；安排；协定
]w1BJZa36 arrears 欠款
>[ A6 5 q' arrears of pay 欠付薪酬
ymz PJ??! arrears of revenue 逾期未收税款；逾期未收的帐项
o3kt0NuF, articles of association 组织章程；组织细则；组织章程细则
Pf^Ly 97 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%fex uy4 ascertainment of profit 确定利润
xCmI7$ uQ# "Asia Clear" “亚洲结算系统”
Z<$E.## Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M ,. 0[+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.:#_5K Asian Development Fund [ADF] 亚洲发展基金
p @!@^1j= Asian dollar bond 亚洲美元债券
6Zl.Lh Asian dollar market 亚洲美元市场
WF3DGqs_] Asian dollar rate 亚洲美元利率
J?|K#<% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pp i- skT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Y ;~~?[6 asked price 沽盘；喊价；索价；卖方报价
UIm[DYMS assessable income 应评税入息
g Km@B{rC assessable loss 应评税亏损
#w%a
m`+ assessable profit 应评税利润
JsWq._O{/ assessable value 应评税值
x):k#cu[L assessed profit 估定利润
/:
\V wH assessed value 经评估价值
c: `` Y: assessment 评税；评定；估价；评税单
h1G*y assessment number 评税编号；估价编号
%O4}i@Fe assessment of additional tax 补加税评税
r=iMo7q assessment of performance 业绩评估；实绩评价
\r1kbf7? Assessor 评税主任
#*7 /05) asset price bubbles 资产价格泡沫
Wzf1-0t asset-backed securities 具资产保证的证券
%FR^[H] assets accretion 资产增值
c],frhmyd assets and liabilities 资产与负债
J 4*:.8Ki assets betterment statement 资产递增表；资产改进表
ac+k 5K+ assets lending 实物放款；有抵押贷款
^! v} assets of the company passing on the death 死者去世时转移的公司资产
95gsv\2 assets pledged as security for liabilities 用作负债抵押的资产
]L%R[Z!3 assets portfolio 资产投资组合
q|]0on~ ] assets price 资产价格
;ow~vO,x assets quality 资产质素
KWn1 %oGJ assets realization 资产变现
H-\ {w
assets refinancing arrangement 资产再集资安排
+DbWMm assets securitization 资产证券化
!=h|&Vta assets situated outside Hong Kong 在香港以外地方的资产
9Sj:nn^/u assets stripping 削减资产；拆卖资产
nTlv'_Y( assets value 资产值
VM V]TPks> assignee 承让人
a h!O&ECh assignment 转让；转让书；转让契
:(?hLH.W[ assignment of interest 权益转让
zcD_}t_K assignment of letters patent and trade mark 专利证书及商标转让
2dd:5L, assignment of property 物业转让；物业转让书
<@AsCiQF assignment right 转让权
:C:N]6_{SZ assignor 转让人
TXh@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
D8D!1 6_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
N5 rG.6K associate member 附属会员
gHh.|PysW associated body corporate 相联法人团体
>2Qqa;nx| associated company 相联公司；联属公司
`d|bH; w associated corporation 相联法团
c%LB|(@j{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#G ,
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dj'8x48H2W Association of Futures Exchange Brokers 香港期货经纪协会
? "8A^
^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`2mbF ^-4 association of underwriters 承保人组织
,I&0#+}n assumption of control 接管
#L IsL assurance 担保；保险；转易；转易书
P7k$^n assurance of interest 权益的转易
S_ -QvG2 at 19XX price 按一九ＸＸ年价格计算
?'/5%f` at a discount 按赔价计算；按贴水价格计算；打折扣
aEqI51I at a premium 按溢价计算；按升水价格计算
&pY G at call 通知付款；按通知
,nChwEn at constant market price 按固定市价计算
%Rsf6 rJ at constant price 按固定价格计算
v.LUK at cost 按成本计算
.kKwdqO+zB at current market price 按当时市价计算；按现时市价计算
vsz^B
:j at current price 按当时价格计算；按现时价格计算
h. (;GJO at factor cost 按要素成本计算；按生产要素成本计算
j]l}K*8( at money-of-the-day price 按付款当日价格计算
-J7 , Nw at or better 按指定或较佳价位〔买卖指令〕
+l?ro[#6&. at par 按面值计算；平价
7@c vy?
v{ at sight 见票即付
| m 5;M$M) at the close 按收市盘
n `T[eb~ at the opening 按开市盘
5<?c _l9X^ attestation 见证；见证条款
i`nw"8 at-the-money option 平价期权
'-] BSU attorney 受权人；受托代表人
m3xj5]# ^$ attornment 新拥有人承认书
j% USu+& attributable profit 可归属利润
JX0_UU attributable share value 可归属股份价值
^21f^>k( Auckland Stock Exchange 奥克兰证券交易所
7C?mD75j auction 拍卖
{ZM2WFpE auctioneer 拍卖商
/ >. X+N audit 审计；核数
V1 #aDfiW Audit Commission 审计署
ftU5 A@(T Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jzA8f+:q 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〕
/^eemx audit review 帐目审查
EbYH?hPo Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g7LW?Ewr audited account 审计帐目；经审计的帐目
bl>b/u7/6 audited annual account 经审计的周年帐目
<.(/#=2 audited balance sheet 经审计的资产负债表
J9=0?^v-:B auditor 核数师；核数主任；审计师
r4ttEJ-jG auditor's certificate 核数师证明书；审计师证明书
e L?si!ZL^ auditor's report 核数师报告；审计师报告
Ry S{@=si Aussie bond 澳元债券
]a |;G austerity budget 紧缩预算
7-IeJ6,D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^QQ NJ Australia All Ordinaries Index 澳洲所有普通股票指数
Bg0cC Australian Dollar [AUD] 澳元
6:tr8 X_ Australian Options Market 澳大利亚期权市场
v!h-h&p O7 Australian Securities Commission 澳洲证券事务监察委员会
+mOtYf W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s wq!S p Australian Stock Exchange 澳大利亚证券交易所
A":b_!sW Austrian Schilling [ATS] 奥地利先令
"[S
6w authentication 认证；鉴证
TC{Qu;`H+U authority to purchase 委托购买证；委购书
^|;4/=bbs authorization 认可；核准；授权；授权书
V(uRKu
x authorization by direction 指示授权
r K) authorization by instruction 指令授权
I w7r}G authorization by warrant 令状授权
/ (pChY> authorization of unit trust 单位信托的认可
PSR `8z n authorized agent 指定代理人
emPm^M5/K authorized capital 法定资本
mM{v>Em2K# authorized clerk 出市员
bu&y w~ authorized dealer 认可交易商
:Rj,'uH+h) authorized financial institution 认可财务机构
Z?' |9FM authorized fund 认可基金
jUSr t)o03 authorized fund house 获授权的基金公司；认可基金公司
ah9',( (! authorized institution 认可机构
J4 #]8!A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i 4rF~'h@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4yv31QG$ authorized insurer 获授权保险人；获认可承保人
Y< fXuj|& authorized investment 特准投资项目
1^^D :tt authorized person 获授权人
#'h CohL authorized representative 获授权代表
n`Iy7X authorized share capital 法定股本
+ aqo8'a automated quotation system 自动报价系统
0N ;d)3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Hvo27THLo 自动交易系统〔香港期货交易所有限公司〕
!T . @ automatic adjustment mechanism 自动调整机制
bR,Iq}p automatic adjustment system 自动调整系统
D07u? Automatic Clearing House 自动票据交换所
S\ !E ;p automatic exchange rates accumulation system 自动化汇率累集系统
KZfRiCZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S6tH!Z=(g automatic teller machine [ATM] 自动柜员机
I uW10}"9 autopay 自动转帐
TN`:T.B available assets 可用资产
ZS_f',kE available fiscal reserve 现存财政储备
0|;=mYa4M available profit 可用利润
_/ZY&5N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$u"$mg7x average 平均；平均数；海损
r'\TS U5! average basic salary 平均基本薪金
!;Nh7vG average consumer expenditure 平均消费开支；一般消费开支
D / UGN+ average cost 平均成本
I0RWdOK8K average cost of land production 增辟土地平均成本
.p>8oOp average daily turnover 平均每日成交额
=LnAM l #9 average daily wage rate 平均每日工资率
L9oZ7 o average expenditure pattern 平均开支模式
|Wk
G='02 average growth rate 平均增长率
Y&:i^k average net fixed assets 固定资产平均净值
}L9j`17 average of relatives 相对价格平均数
Di n)5CxFX average price 平均价格
{H2i+"cF average propensity to consume 平均消费倾向；一般消费倾向
p#2th`M:P1 average propensity to save 平均储蓄倾向；一般储蓄倾向
tO3 ;; % average rate 平均率
)zo ;r!eP average revenue 平均收入；平均收益
Q,`kfxA`O average stock 平均库存；平均存货
idy:Jei } average yearly rent 平均年租
9l]IE,u avoidance of double taxation 避免双重课税
q3`t0eLZ avoidance of tax 避税
