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*~} A share Ａ股；甲类股份
F?[1 m2 abatement of tax 减税；减扣免税额
W^)mz,%x ABN AMRO Bank N.V. 荷兰银行
CK1A$$gnz above-the-line expenditure 线上项目支出；经常预算支出
Iq iU above-the-line receipt 线上项目收入；经常预算收入
5RAhm0Op~. ABSA Asia Limited 南非联合亚洲有限公司
^`k;~4'd absolute change 绝对数值变更
3?&v:H absolute expenditure 实际开支
Vl;z d= absolute guideline figure 绝对准则数字
5z =}o/? absolute interest 绝对权益
I]hjv absolute order of discharge 绝对破产解除令
U p6OCF absolute profit margin 绝对利润幅度
Nfn PXsad absolute value 实值；绝对值
@T:J< , absolutely vested interest 绝对既得权益
i&?\Pp;5-j absorbed cost 已吸收成本；已分摊成本
`!$6F:d_l absorption 吸收；分摊；合并
<p}7T]a7 absorption rate 吸收率；摊配率；分摊率
QO^V@"N ACB Finance Limited 亚洲商业财务有限公司
lX.-qCV"B acceptable form of reciprocity 合理的互惠条件
3dlY_z=0 acceptable rate 适当利率；适当汇率
NGJst_ acceptance agreement 承兑协议
(T%?@'\ acceptance for honour 参加承兑
,H%[R+ ) acceptor 承兑人；接受人；受票人
~(8f Uob acceptor for honour 参加承兑人
HNCu:$Wr@ accident insurance 意外保险
#:By/9}- Accident Insurance Association of Hong Kong 香港意外保险公会
8|^& ~Rl4 accident insurance scheme 意外保险计划
qoOwR[NDcq accident year basis 意外年度基准
6 Ia HaV+P accommodation 通融；贷款
3n)$\aBE accommodation bill 通融票据；空头票据
/
g {8 accommodation party 汇票代发人
a"X h account balance 帐户余额；帐户结余
r-go921 account book 帐簿
6<T:B[a- account collected in advance 预收款项
Il Qk W< account current book 往来帐簿
;S
\s&. u account of after-acquired property 事后取得的财产报告
/_})7I52 account of defaulter 拖欠帐目
0KTO )K account payable 应付帐款
@_?2iN?4Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
/Ry% K4$ account receivable 应收帐款
\Oq8kJ= account receivable report 应收帐款报表
tH4 q*\U account statement 结单；帐单；会计财务报表
_ xTpW account title 帐户名称；会计科目
~TsRUT accountant's report 会计师报告
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Accountant's Report Rules 会计师报告规则
wN58uV ' accounting and auditing procedure 会计与审计程序；会计与核数程序
Hy1$Kvub Accounting Arrangements 《会计安排》
AH :uG# accounting basis 会计基础
e4 ,SR(O> accounting by Official Receiver 破产管理署署长呈交的帐目
f;Oh"Yt Accounting Circular 《会计通告》
Zp^O1&\SK? accounting class 会计类别
v/9DD% An accounting date 记帐日期；会计结算日期
!Ve0 :$ accounting for money 款项核算
EQ ee5} Accounting Officer 会计主任
1Acs0` 3 accounting period 会计报告期；会计期
?'Hd0)yZ accounting policy 会计政策；会计方针
LWm1j :0 accounting practice 会计惯例
1O< 6=oH accounting principle 会计准则
g4b#U\D@)/ accounting record 会计记录
&3Yj2 Fw accounting report 会计报告
0FtwDM)) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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K< Accounting Society of China 中国会计学会
(Hj [9[= accounting statement 会计报表
;Mo_B9 accounting system 会计制度；会计系统
p]EugLEmG accounting transaction 会计事项；帐务交易
]"b:IWPeI accounting treatment 会计处理
9?MzIt accounting year 会计年度
J@2wPKh?Yp accretion 增值；添加
| Z94@uB accrual 应计项目；应累算数目
||>4XDV# accrual basis 应计制；权责发生制
hNsi
8/ accrual basis accounting 应计制会计；权责发生制会计
`MCiybl,&P accrue 应累算；应计
*U,J Q accrued benefit 应累算利益
NS2vA>n8R accrued charges 应计费用
xYCJO(& accrued cumulative preference share dividend 应累算的累积优先股股息
Vx2/^MiXy accrued expenses 应累算费用
Yi?bY accrued interest payable 应付利息；应计未付利息
@;` 's accrued interest receivable 应收利息；应计未收利息
L7;~4_M9.V accrued right 累算权益
oe] * Q accruing profit 应累算的利润
:`zO%h accumulated fiscal reserve 累积财政储备
KD ,3U/ 3 accumulated profit 累积利润；滚存溢利
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:k= accumulated reserve 累积储备
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B accumulation of surplus income 累积收益盈余
a`n)aXU l acquired assets 既得资产
OcO/wA(&{ acquisition 收购；购置；取得
`DF49YP"~ acquisition cost 购置成本
,c |MB acquisition expenses 购置费用
Gmi? xGn acquisition of 100% interest 收购全部股权
rAfz? acquisition of control 取得控制权
D\&S { acquisition of fixed assets 购置固定资产
84.L1|k acquisition of shell “买壳”
Mq)]2>"v acquisition price 收购价
(87| :{ act of God 天灾
%]&$VVVh acting partner 执事合伙人
qvSYrnpn active market 买卖活跃的市场；交投畅旺的市场；旺市
:Q> e54]'& active partner 积极参与的合伙人
p$9Aadi] active trading 交投活跃
tRJ5IX ##L actual circulation 实际流通
6vsA8u(|V# actual cost 实际成本
eZAMV/]jH actual expenditure 实际开支；实际支出
'0+~]4&}q actual income 实际入息；实际收入；实际收益
TT/H"Ri}Jp actual market 现货市场
tngB;9c+w actual price 现货价；实际价格
n}.e(z_" actual profit 实际利润
Hs '~) T actual quotation 实盘；实际价位；实际报价
gAWi& actual year basis 按实际年度计算
'Og@<~/Xy actuals 实货
e
O\72? K actuarial investigation 精算调查
Hvm}@3F| actuarial principle 精算原则
"H[K3 actuarial report 精算师报告
b(GV4% Actuarial Society of Hong Kong 香港精算学会
5m 0\ls\ actuarial valuation 精算师估值
1#6emMV.` actuary 精算师
H?];8wq$G ad referendum agreement 暂定协议；有待覆核的协定
d,Aa8I ad valorem duty 从价税；按值征税
r[i^tIv6As ad valorem duty system 从价税制
qIQ=OY=6 ad valorem fee 从价费
B223W_0"o ad valorem tariff 从价关税
RbTGAA
additional allowance 额外免税额
KhfADqji| additional amount for unexpired risk 未过期风险的额外款额
JE-*o"& additional assessable profit 补加应评税利润
P M [_0b additional assessment 补加评税
?h&XIM( additional commitment 额外承担
5<dg@,\ additional commitment vote 额外承担拨款
MSQ^ovph additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]nUr E6 additional dependent parent allowance 供养父母额外免税额
!vAmjjB additional provision 额外拨款
/S"jO [n9b additional stamp duty 附加印花税
?I6rW JcQ6 additional tax 补加税罚款；补加税款
E+O{^C= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}w$2,r
gA adjudged bankrupt 被裁定破产
N9_* {HOy adjudicated bankrupt 裁定破产人
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adjudication fee 裁定费；评定印花税额手续费；评估契据费
L T$U
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uL/wV~g adjudication of insolvency 裁定无力偿还债务
~Mn3ADIb= adjusted actual 经调整的实数；调整后的实数
bwXeEA@{ adjusted current assets 经调整的流动资产；调整后的流动资产
EcB
!bf adjusted figure 经调整的数字；调整后的数额
>;I8w( adjusted liabilities 经调整的负债；调整后的负债
5q0L<GOrj adjusted loss 经调整的亏损；调整后的亏损
t|>zke!' 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;9Du|0f^ adjusted profit 经调整的利润；调整后的利润
r)5xS] adjusted surplus 经调整的盈余额；调整后的盈余额
7yfh4-1M adjusted value 经调整的价值；调整后的价值
!l0]IX`
F adjustment 调整；修订；理算〔保险〕
Jx.f DV J adjustment centre 调剂中心
am]M2+,2Ip adjustment lag 调整过程的时间差距；调整时差
3@I0j/1#k1 adjustment mechanism 调整机制
nU>P%|loXx adjustment of loss 亏损调整
pNb2t/8%% adjustment process 调整过程；调整程序
Sk|e #{ adjustment range 调整幅度
H JAiQ[m5s administered exchange rate 受管制汇率
R7Y_ 7@p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x8rg /y administration expenses 行政费用
=:s`C,l.4 administration fee 手续费；行政费
U S ALoe administration in bankruptcy 破产管理
SUUNC06V administration order 遗产管理令
o4kLgY !Q administrator 管理人；遗产管理人
&" t~d }Rg administrator of the estate 遗产管理人
w. k9{f admission of debt 债项承认书
t<##0#xS. admission of proof 接纳债权证明
[_'A(. advance 放贷款项；垫付款项；预支款项；预付款项
y{hg4|\ advance account 暂支帐目；预付款帐户
}:IIk-JoC advance compensation 预付补偿金
fwz:k]vk advance from shareholder 股东垫款
G{} 2"/ advance pending reimbursement 预支以待日后付还
bXnUz?1!d advanced economy 先进经济体系
Z&n[6aV'F advancement 预付；预付财产
(& e!u{I advances warrant 垫款令
ki'$P.v{$w advancing 贷出
Xk4wU$1F adverse balance 逆差
4 $KDf ;m@ adverse exchange 逆汇
tS2 &S 6u advertisement addressed to shareholders 在报章刊登的致股东通告
(kL aXayn advice for collection 托收通知书
{ Ge{@1 advice of drawing 提款通知书；汇票通知书
UN.;w3`Oc advice of payment 付款通知
{1Ra |,; Advisory Committee [Securities and Futures Commission]
(+|+E LfqW 谘询委员会〔证券及期货事务监察委员会〕
5I2,za&e Advisory Committee on Diversification 经济多元化谘询委员会
,>-D xS affidavit 誓章；遗产申报誓章
blgA`)GI affidavit of no receipt 述明无收款的誓章
27D*FItc
affiliate 联号；联营公司；附属公司
TWp w/osW affiliated company 附属公司；联号；联营公司
=
J; I5: J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x
7by|G( affordability 负担能力
z{L' 7 African Development Bank [AfDB] 非洲开发银行
4{u Q}ea after-acquired property 事后取得的财产
d %8 n after-hours dealing 市后交易
d-~ V. after-tax profit 税后盈利；税后利润；税后溢利
srv4kodj agency agreement 代理协议
G JRl{ Y agency expenses 代理机构的开支
Z` tmuu agency fee 代理费
#BLH HK/[ Agency Law 《代理法》
AZ3T#f![L@ agent 代理人；承销人
'8;bc@cE agent of company 公司代理人
xvOz*vM? agent's fee 代理人费；经纪费
))=6g@( aggregate 总计；总数；总体数字
;gZ
^c] \ aggregate amount 总款额；总额
vkE`T5?? aggregate assets and liabilities 总体资产与负债
d~u=,@FK aggregate at constant price 按固定价格计算的总体数字
i&:SWH = aggregate demand 总需求
0*XsAz1,9 aggregate gross position 总持仓量
"'z}oS aggregate limit 总限额
Fe0M2%e;| aggregate of salaries tax 合计薪俸税
*-9i<@|(U^ aggregate performance 总体表现；总体业绩
q 2EDrZ aggregate supply 总体供应
{nKw<F2 aggregate surplus 总盈余
:|W=2( > aggregate total 整体总额
U T\4Xk< aggregate value 总值；合计价值
/yG7!k ]Eg aggregated basis 合计基准
12Oa_6<\0; aggregated net chargeable income 合计应课税入息实额
inGUN?? aggregation 合并计算；合计；总和
. }\8Y= aggregation of incomes of husband and wife 夫妇入息合并计算
*K|~]r(F? aggregation of property 财产的总和
u}nS dZC agio 差价；贴水
%/Wk+r9uu 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》
s : tX3X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z<.&fZ^jS 《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》
b Ssg` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"& 2 F 《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》
R 0RxcB tG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]< ^2B?} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<r#FI8P;X
agreement for a settlement 授产协议
hBX*02p agreement for assignment 转让协议
M3jUnp& agreement for sale 售卖协议；买卖协议
Q6HJ+H-Ub agreement for sale and purchase 买卖协议
N\PdX$ agreement for the payment of interest 支付利息协议
"/zgh agreement for the repayment of money 还款协议
b{<? E };% agreement of reinsurance 再保险协议
YCDH 0M Agricultural Bank of China 中国农业银行
SI!A?34 air passenger departure tax 飞机乘客离境税
|P>7C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
# sw4)* v airport tax 机场税
v.(dOIrX alcohol duty 酒精税
4QA~@pBX^{ alienation 让与；让渡；转让
a.V5fl0?I@ alimony 生活费；赡养费
CV
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+ All Ordinaries Index [AOI] 所有普通股指数
|}4\Gm all risks 全险；综合险
3>h2 W All Sales Record for Stock Market 《股票市场成交报告》
M^Sa{S *? Allied Capital Resources Limited 新联财务有限公司
D}?p>e|<D all-items index [Consumer Price Index] 总指数〔消费物价指数〕
60 ~;UBm5O allocation letter 拨款信件
~, } |~ allocation of fund 分配款项；预留款项
lbAhP+B allocation of profit 利润分配；溢利分配
Fx:38Ae allocation warrant 拨款令
>%t G[jb allotment 分配；配股
lI?P_2AaS allotment notice 股份配售通知；配股通知
k' st^1T allotment of shares 股份分配
relt7 sK allowable 可获宽免；免税的
q!c=f!U?\l allowable business loss 可扣除的营业亏损
a$=~1@ allowable expenses 可扣税的支出
@s1T|}AJ allowance 免税额；津贴；备抵；准备金
6M
>@DRZ'| allowance for debts 债项的免税额
4Ff t[S( allowance for depreciation by wear and tear 耗损折旧免税额
|6 Q5bV allowance for funeral expenses 殡殓费的免税额
8* A%k1+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
v@=qVwX allowance for repairs and outgoings 修葺及支出方面的免税额
@-sWXz*W allowance to debtor 给债务人的津贴
,>-j Ztm alteration of capital 资本更改
!h.hJt alternate trustee 候补受托人
D./{f 8 amalgamation 合并
BEOPZ[Q|c ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hWy@?r. ambit of charges 征税范围；收费范围
qnp}#BZ amended valuation 经修订的估值
n<C]
6H American Commodities Exchange 美国商品交易所
<L]Gk]k_R American Express Bank Limited 美国运通银行
? 0; 2ct American Stock Exchange 美国证券交易所
TaRP MKk amortization 摊销
VW\S>=O 99 amount due from banks 存放银行同业的款项
p}QDX*/sSu amount due from banks abroad 存放海外银行同业的款项
WwB_L.{ amount due from holding companies 控股公司欠款
[OCjYC ` amount due from local banks 存放本港银行同业的款项
e{E\YEc
amount due to banks 银行同业的存款
]Kt@F0U<o amount due to banks abroad 海外银行同业的存款
osXEzr( amount due to holding companies 控股公司存款
Vkg0C*L_ amount due to local banks 本港银行同业的存款
X]=eC6M}:V amount due to outport banks 外埠银行同业的存款
GTR*3,rw amount for note issue 发行纸币的款额
h[>pC"s?K amount of bond 担保契据的款额
Tdcc<T
amount of consideration 代价款额
gML8lu0) amount of contribution 供款数额
gxl7j Y amount of indebtedness 负债款额
v%:deaF
amount of principal of the loan 贷款本金额
E<jajYj amount of rates chargeable 应征差饷数额
Lng. X8D amount of share capital 股本额
GNJ /|9 amount of sums assured 承保款额
M 2hZ' amount of variation 变动幅度
NF&Sv amount of vote 拨款数额
~LS</_N amount payable 应付款额
iE'' >Z amount receivable 应收款额
RB %+|@c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t1w]L analysis 分析
+;~N; BT ancillary risk 附属风险
-zFJ)!/? annual account 周年帐目；周年帐目报表；年度决算；年结
6Hnez @d annual accounting date 年结日期
Dz0D ^(;V annual allowance 每年免税额；年积金；年度津贴；年津
_8.TPB]no annual balance 年度余额
5!?5S$> annual disposable income 每年可动用收入
e6taQz@} annual estimates 周年预算
"B {3q`( annual fee 年费
Q'n+K5&p annual general meeting 周年大会
`PbY(6CF annual growth rate 年增率；每年增长率
DO(};R%= annual long-term supplement 长期个案每年补助金
8_ }t,BC annual pensionable emolument 可供计算退休金的年薪
oMEW5.VX annual report 年报
0'' p29 Annual Report on the Consumer Price Index 《消费物价指数年报》
O]tR~a annual return 周年报表；周年申报表；每年报税表格
)jOa!E" Annual Return Rules 《周年报表规则》
66& uK| annual review of consumer prices 每年消费物价回顾
Kzrd<h]`) annual roll-forward basis 逐年延展方式
4v`/~a annual salary 年薪
1O`V_d) annual statement 年度报表；年度决算表
Po)U!5Tm 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
;0Z - annuitant 年金受益人
j1;[6XG annuity 年金
qHub+"2 annuity contract 年金合约
-*k2: i` annuity on human life 人寿年金
&za
}TH m antecedent debt 先前的债项
<J<"`xKL ante-dated cheque 倒填日期支票
K80f_ iT 5 anticipated expenditure 预期开支
`-{l$Hn9|~ anticipated net profit 预期纯利
*,z/q6 anticipated revenue 预期收入
s>/Xb2 \ anti-inflation measure 反通货膨胀措施
{g.YGO anti-inflationary stance 反通货膨胀立场
c0zcR)=mL apparent deficit 表面赤字
(c[u_~ ; apparent financial solvency 表面偿债能力
TX=894{nGh apparent partner 表面合伙人
_p 6 r5Y application for personal assessment 个人入息课税申请书
K? o p3}f? application of fund 资金应用
|aP`hVm application to release as liquidator and to destruct the books of accounts and documents
;d}>8w&tfy 申请免除清盘人职务及毁灭帐簿与文件
Z4i))%or appointed actuary 委任精算师
EsKgS\`RZ appointed auditor 委任核数师；委任审计师
hV(^Y)f appointed trustee 委任的受托人
Z ;G*wM" appointer 委任人
F- -g?Q^ apportioned pro rata 按比例分摊
ESB^"|9 apportionment 分配；分摊
&)OI!^ ( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Zye04 &x9k apportionment formula 分摊方程式
Ef`'r)) apportionment of estate duty 遗产税的分摊
B{)#A?Rh. appraisal 估价；评估
>T]9.`xhK appreciable growth 可观增长
DP),~8 appreciable impact 显着影响
#//xOL3J appreciable increase 可观增长
&9flNoNR9 appreciation 增值；升值
th73eC' appreciation against other currencies 相对其他货币升值
JH\:9B+:L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Hl}lxK,] appreciation tax 增值税
:f[ w appropriation 拨款；拨用；拨付
eE'P)^KV appropriation account 拨款帐目
LL
e*| : Appropriation Bill 拨款法案
p/ (Z2N" appropriation-in-aid system 补助拨款办法
#$Zx ].[lc approved assets 核准资产
R%szN.cI approved basket stock 认可一篮子证券
oYN"L approved budget 核准预算
_ \4#I( approved charitable donation 认可慈善捐款
"|X'qKS(H{ approved charitable institution 认可慈善机构
S9!KI) approved currency 核准货币；认可货币
le \f: approved estimates 核准预算
trDw|WA approved estimates of expenditure 核准开支预算
O5r8Ghf ) approved overseas insurer 核准海外保险人
q%x i>H.:{ approved overseas trust company 核准海外信托公司
'etA1]<N approved pooled investment fund 核准汇集投资基金
OM 1 Z}%J approved provident fund scheme 认可公积金计划
=x -7 Wy approved provision 核准拨款
Jln mG<WLT approved redeemable share 核准可赎回股份
a[nSUlT& approved regional stock 认可地区性证券
5! );4+ approved retirement scheme 认可退休金计划
=;-C;gn:w approved subordinated loan 核准附属贷款
=Smd/'`_ arbitrage 套戥；套汇；套利
{j$2=0Cec arbitrageur 套戥者；套汇者
Xr
K29a arbitrary amount 临时款项
A{s -g>s arrangement 措施；安排；协定
t[TM\j0jW arrears 欠款
iQ" LIeD arrears of pay 欠付薪酬
3g4 =as4w arrears of revenue 逾期未收税款；逾期未收的帐项
fJr
EDj4( articles of association 组织章程；组织细则；组织章程细则
Cdz?+hb Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
OpaRQ= ascertainment of profit 确定利润
:j`f%Vg~x "Asia Clear" “亚洲结算系统”
[@9S-$Xa Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_{`Z ?lt Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>s5}pkAv|e Asian Development Fund [ADF] 亚洲发展基金
=J1V?x=l@ Asian dollar bond 亚洲美元债券
/V*SI!C<f Asian dollar market 亚洲美元市场
F%
n}vA` Asian dollar rate 亚洲美元利率
{LjzkXs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^>E>\uz0v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~u$ cX1M asked price 沽盘；喊价；索价；卖方报价
!U%
|pa assessable income 应评税入息
^>an4UJ t assessable loss 应评税亏损
B]tj0FB`-* assessable profit 应评税利润
RVA k u assessable value 应评税值
_b<;n|^ assessed profit 估定利润
KyrZ&E.` assessed value 经评估价值
A@> /PB6n assessment 评税；评定；估价；评税单
:lXY% [!6P assessment number 评税编号；估价编号
~T H4='4W3 assessment of additional tax 补加税评税
MDytA0M assessment of performance 业绩评估；实绩评价
MxpAh<u!vF Assessor 评税主任
n>pJ/l%` asset price bubbles 资产价格泡沫
E @C.}37R asset-backed securities 具资产保证的证券
aUNA`
L assets accretion 资产增值
G4c@v1#%. assets and liabilities 资产与负债
*KNfPh#wi} assets betterment statement 资产递增表；资产改进表
9~`#aQG T assets lending 实物放款；有抵押贷款
xwo *kFg assets of the company passing on the death 死者去世时转移的公司资产
wKi#5k2 assets pledged as security for liabilities 用作负债抵押的资产
^S`hKv&87 assets portfolio 资产投资组合
2n3&uvf'TL assets price 资产价格
f5F-h0HF`[ assets quality 资产质素
b z>\n"' assets realization 资产变现
K W&m uD assets refinancing arrangement 资产再集资安排
HsTY* ^V assets securitization 资产证券化
R=.?e l assets situated outside Hong Kong 在香港以外地方的资产
xY]q[a?cy assets stripping 削减资产；拆卖资产
9^DAlY,x. assets value 资产值
w>*Jgc@A* assignee 承让人
YT?Lt!cl= assignment 转让；转让书；转让契
g^
?G)> assignment of interest 权益转让
atpHv**D<i assignment of letters patent and trade mark 专利证书及商标转让
wL~A L assignment of property 物业转让；物业转让书
oF$#7#0`;8 assignment right 转让权
jywS<9c@ assignor 转让人
3!F^ vZ. associate 有联系的人；有关连人士；相联者；合伙人；联系人
G~y:ZEnN[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Yr{hJGw[ associate member 附属会员
E+i(p+=4 associated body corporate 相联法人团体
8SRUqe[H] associated company 相联公司；联属公司
fNi&r0/-t associated corporation 相联法团
,ASNa^7/> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4v>S Xch 公认会计师公会〔英国〕
`^/8dIya Association of Futures Exchange Brokers 香港期货经纪协会
Ub
f5 : Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P<X? association of underwriters 承保人组织
Khd A;bF assumption of control 接管
*g*"bi* assurance 担保；保险；转易；转易书
pNd`fV#jX assurance of interest 权益的转易
#C } + at 19XX price 按一九ＸＸ年价格计算
I )yaR+l at a discount 按赔价计算；按贴水价格计算；打折扣
} O+ xs3Uv at a premium 按溢价计算；按升水价格计算
iPl, KjGk at call 通知付款；按通知
<xSh13< at constant market price 按固定市价计算
&-FG}|*4M at constant price 按固定价格计算
=c \(]xX at cost 按成本计算
f|(9+~K/7& at current market price 按当时市价计算；按现时市价计算
Il4]1d| at current price 按当时价格计算；按现时价格计算
MOh&1]2j5 at factor cost 按要素成本计算；按生产要素成本计算
9b >+ehj B at money-of-the-day price 按付款当日价格计算
4z P"h0 at or better 按指定或较佳价位〔买卖指令〕
mf g>69,w at par 按面值计算；平价
t0fgG/f' at sight 见票即付
@D-I@Cyl at the close 按收市盘
q}p$S2 ` at the opening 按开市盘
_O}U4aGMTC attestation 见证；见证条款
w_>\Yd [ at-the-money option 平价期权
##''d||u attorney 受权人；受托代表人
,
poc!n// attornment 新拥有人承认书
!X: TieyVu attributable profit 可归属利润
00D.Jn attributable share value 可归属股份价值
VDOC> Auckland Stock Exchange 奥克兰证券交易所
} Ifa5Lq) auction 拍卖
p >pN?53S auctioneer 拍卖商
' *XIp: audit 审计；核数
I}u\ov_Su Audit Commission 审计署
0`.&U^dG Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HD#>K 7 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
jA {B G_ audit review 帐目审查
c;/vzIJj Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h-Y>>l>PW0 audited account 审计帐目；经审计的帐目
C3^3< audited annual account 经审计的周年帐目
/"="y'Wx audited balance sheet 经审计的资产负债表
Y?1T
XsvF auditor 核数师；核数主任；审计师
zmZU"eWp) auditor's certificate 核数师证明书；审计师证明书
%CnVK1u! auditor's report 核数师报告；审计师报告
ms Cz\8Xd Aussie bond 澳元债券
*
G*VY#L austerity budget 紧缩预算
^!exH(g Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5N>f lQ Australia All Ordinaries Index 澳洲所有普通股票指数
Hf H+U& Australian Dollar [AUD] 澳元
1H.;r(c Australian Options Market 澳大利亚期权市场
~]no7 O4 Australian Securities Commission 澳洲证券事务监察委员会
`+(n+QS _ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
bxPa|s? Australian Stock Exchange 澳大利亚证券交易所
{q$U\y%Rq Austrian Schilling [ATS] 奥地利先令
w5y.kc; authentication 认证；鉴证
e8):'Cb authority to purchase 委托购买证；委购书
J
V}7c$_ authorization 认可；核准；授权；授权书
8IL5 :7H8 authorization by direction 指示授权
v
-)<nox authorization by instruction 指令授权
<(TAA15Xol authorization by warrant 令状授权
Ep;?%o ,G authorization of unit trust 单位信托的认可
0LC]%x+" authorized agent 指定代理人
Zjn1,\(t~u authorized capital 法定资本
rtJ@D2Hj^ authorized clerk 出市员
jqvw<+# authorized dealer 认可交易商
}8l+Jd3" authorized financial institution 认可财务机构
0Y* "RbG authorized fund 认可基金
|UlR+'rl authorized fund house 获授权的基金公司；认可基金公司
+ AjV0 #n authorized institution 认可机构
[E<A/_z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c ]VK%zl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Na] Z %#~ authorized insurer 获授权保险人；获认可承保人
! 1?u0 authorized investment 特准投资项目
@G#`uoD authorized person 获授权人
RB*z."
authorized representative 获授权代表
R~A))4<%% authorized share capital 法定股本
3ONW u automated quotation system 自动报价系统
i@P= *lLD Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"Ltp] nCR 自动交易系统〔香港期货交易所有限公司〕
&<#1G
u_ automatic adjustment mechanism 自动调整机制
$l.8 automatic adjustment system 自动调整系统
;W+1 H ! Automatic Clearing House 自动票据交换所
:#sBN y automatic exchange rates accumulation system 自动化汇率累集系统
%#4;'\' 5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;j;U9-oh automatic teller machine [ATM] 自动柜员机
WSeiW autopay 自动转帐
M7Z&t'= available assets 可用资产
&q4~WRnzJk available fiscal reserve 现存财政储备
H/W&a2R^P available profit 可用利润
.AX%6+o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8KP average 平均；平均数；海损
uCW}q.@4 average basic salary 平均基本薪金
D5@}L$ u average consumer expenditure 平均消费开支；一般消费开支
|@b|Q, average cost 平均成本
?vD<_5K; I average cost of land production 增辟土地平均成本
d_:tiHw$ average daily turnover 平均每日成交额
4E!Pxjl 3a average daily wage rate 平均每日工资率
gBI ?dw average expenditure pattern 平均开支模式
N0D5N(kH% average growth rate 平均增长率
+N B5 Fd4 average net fixed assets 固定资产平均净值
k-*k'S_ average of relatives 相对价格平均数
A ?~4Pe average price 平均价格
*WzPxQ_ average propensity to consume 平均消费倾向；一般消费倾向
z-0
N/?x1 average propensity to save 平均储蓄倾向；一般储蓄倾向
t':*~b{V@7 average rate 平均率
26_PFHQu4 average revenue 平均收入；平均收益
KVoi>?a average stock 平均库存；平均存货
) i39'0a average yearly rent 平均年租
R. ryy avoidance of double taxation 避免双重课税
P:'y}a- avoidance of tax 避税
