A:
Eo Owu-{ A share Ａ股；甲类股份
Za'}26 abatement of tax 减税；减扣免税额
eXQz Cm ABN AMRO Bank N.V. 荷兰银行
[p96H)8YU above-the-line expenditure 线上项目支出；经常预算支出
}^ ZPah above-the-line receipt 线上项目收入；经常预算收入
2rqYm6 ABSA Asia Limited 南非联合亚洲有限公司
Y4)=D@JI absolute change 绝对数值变更
2^fSC`! absolute expenditure 实际开支
u<nPJeE absolute guideline figure 绝对准则数字
p 4Y 2AQ9 absolute interest 绝对权益
to3D#9Ep absolute order of discharge 绝对破产解除令
c59l/qoz absolute profit margin 绝对利润幅度
d~w}{LR[1 absolute value 实值；绝对值
vL Qh r&I absolutely vested interest 绝对既得权益
R |K#nh absorbed cost 已吸收成本；已分摊成本
)5l9!1j absorption 吸收；分摊；合并
QO3QR/Ww absorption rate 吸收率；摊配率；分摊率
+\~ Mx>Cn ACB Finance Limited 亚洲商业财务有限公司
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a? acceptable form of reciprocity 合理的互惠条件
? q hme acceptable rate 适当利率；适当汇率
8p.O rd p acceptance agreement 承兑协议
ek]CTUl* acceptance for honour 参加承兑
Zl7m:b2M acceptor 承兑人；接受人；受票人
_.BX#BIF acceptor for honour 参加承兑人
QE~#eo accident insurance 意外保险
wIK&EGQ Accident Insurance Association of Hong Kong 香港意外保险公会
[ FNA: accident insurance scheme 意外保险计划
X-J<gI(Y accident year basis 意外年度基准
Ng1uJa[k!d accommodation 通融；贷款
XkuZ2( accommodation bill 通融票据；空头票据
yWZ%|K~$ accommodation party 汇票代发人
>@St Kj account balance 帐户余额；帐户结余
X] v.Yk=wu account book 帐簿
APY*SeI V account collected in advance 预收款项
~
H $q account current book 往来帐簿
P:2 0i*QU account of after-acquired property 事后取得的财产报告
ewv[nJD$ account of defaulter 拖欠帐目
hFr?84sAd account payable 应付帐款
a* nx2d account payee only [A/C payee only] 只可转帐；存入收款人帐户
2z[A&s_ account receivable 应收帐款
r$z0C&5 account receivable report 应收帐款报表
L
}&$5KiwV account statement 结单；帐单；会计财务报表
wE J?Y8 account title 帐户名称；会计科目
($ Y6hn+ accountant's report 会计师报告
y
w>T 1 Accountant's Report Rules 会计师报告规则
"ju0S & accounting and auditing procedure 会计与审计程序；会计与核数程序
R{A$hnhW6 Accounting Arrangements 《会计安排》
t"]~e " accounting basis 会计基础
%2TjG accounting by Official Receiver 破产管理署署长呈交的帐目
U#1 ,]a\ Accounting Circular 《会计通告》
tS&rR0<OW accounting class 会计类别
d=8q/]_p accounting date 记帐日期；会计结算日期
u7kw/_f accounting for money 款项核算
oN
" /w~ Accounting Officer 会计主任
tQrkRg(E: accounting period 会计报告期；会计期
xbhU:,o accounting policy 会计政策；会计方针
tO]`
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Irnfr\l. accounting principle 会计准则
k-a3oLCR, accounting record 会计记录
,1&</R_ accounting report 会计报告
d}RR!i`<N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_ya _Jf* Accounting Society of China 中国会计学会
'hl4cHk14 accounting statement 会计报表
J,j! accounting system 会计制度；会计系统
1VC:o]$ accounting transaction 会计事项；帐务交易
G!3d!$t
accounting treatment 会计处理
mo-
Y % accounting year 会计年度
iLD:}yK accretion 增值；添加
&ZUV=q%g9n accrual 应计项目；应累算数目
T?'Vb accrual basis 应计制；权责发生制
o$-!E(p accrual basis accounting 应计制会计；权责发生制会计
ds" q1 accrue 应累算；应计
sZ9VXnz24 accrued benefit 应累算利益
)I`Ma6bX accrued charges 应计费用
Zqnwf accrued cumulative preference share dividend 应累算的累积优先股股息
x-HN]quhe accrued expenses 应累算费用
=g+Rk+ jn accrued interest payable 应付利息；应计未付利息
"iY=1F"\R accrued interest receivable 应收利息；应计未收利息
MUfhk)" accrued right 累算权益
@>sZ'M2mq accruing profit 应累算的利润
/htM/p R accumulated fiscal reserve 累积财政储备
f/6,b&l, accumulated profit 累积利润；滚存溢利
CDTM<0`% accumulated reserve 累积储备
=v ZF/r accumulation of surplus income 累积收益盈余
jjrhl acquired assets 既得资产
sHQ82uX acquisition 收购；购置；取得
%\2w
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:gJ?3LwTf acquisition expenses 购置费用
I@<\DltPi acquisition of 100% interest 收购全部股权
Z&E!m acquisition of control 取得控制权
"`4V ^1 acquisition of fixed assets 购置固定资产
bI"_hvcFp acquisition of shell “买壳”
\ tx4bV# acquisition price 收购价
v8!Ts" act of God 天灾
QBI;aG<+b> acting partner 执事合伙人
:AM5EO active market 买卖活跃的市场；交投畅旺的市场；旺市
BHa'`lCb active partner 积极参与的合伙人
:v>Nz7SB active trading 交投活跃
t}]R0O .s actual circulation 实际流通
.V Cfh+*J# actual cost 实际成本
^yo~C3 r~ actual expenditure 实际开支；实际支出
$ ' obj actual income 实际入息；实际收入；实际收益
T ,D(Xh actual market 现货市场
^$I8ga actual price 现货价；实际价格
96 F S-` actual profit 实际利润
z nxA P| actual quotation 实盘；实际价位；实际报价
')m R87 actual year basis 按实际年度计算
jA}b=c actuals 实货
yhpeP actuarial investigation 精算调查
p\ }Ep actuarial principle 精算原则
vz-O2B_u actuarial report 精算师报告
$+$S}i= Actuarial Society of Hong Kong 香港精算学会
,=@%XMS actuarial valuation 精算师估值
O.% $oV actuary 精算师
m<X[s ad referendum agreement 暂定协议；有待覆核的协定
?' :v): J} ad valorem duty 从价税；按值征税
awic9 uMH ad valorem duty system 从价税制
BQ7p <{G ad valorem fee 从价费
H ]x-s ad valorem tariff 从价关税
/$ : w8 additional allowance 额外免税额
=
olmBXn/ additional amount for unexpired risk 未过期风险的额外款额
yxx'g+D* additional assessable profit 补加应评税利润
2aR <xcSg additional assessment 补加评税
o'SZ sG additional commitment 额外承担
DZ7<-SFU additional commitment vote 额外承担拨款
@z-%:J/$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7(S 6 6 additional dependent parent allowance 供养父母额外免税额
:K)7_]y additional provision 额外拨款
\_w>I_=F additional stamp duty 附加印花税
34gC[ G= additional tax 补加税罚款；补加税款
74p=uQ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5SNa~
kC& adjudged bankrupt 被裁定破产
"A]Xe[oS adjudicated bankrupt 裁定破产人
%qYiE!%& adjudication fee 裁定费；评定印花税额手续费；评估契据费
- E(0}\ adjudication of bankruptcy 裁定破产；宣告破产
Glw_<ag[ adjudication of insolvency 裁定无力偿还债务
qTuQ]*[- adjusted actual 经调整的实数；调整后的实数
miTySY6 ^ adjusted current assets 经调整的流动资产；调整后的流动资产
~>"m`Q&[ adjusted figure 经调整的数字；调整后的数额
zvgy$]y'\ adjusted liabilities 经调整的负债；调整后的负债
~ ]_U!r[FA adjusted loss 经调整的亏损；调整后的亏损
Ump$N# 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
?;0w 1 adjusted profit 经调整的利润；调整后的利润
7a_tT; f; adjusted surplus 经调整的盈余额；调整后的盈余额
D,l&^diz adjusted value 经调整的价值；调整后的价值
QK`5KB (k' adjustment 调整；修订；理算〔保险〕
u9zEhfg8 adjustment centre 调剂中心
5Y(<T~ adjustment lag 调整过程的时间差距；调整时差
< (c_[o/ adjustment mechanism 调整机制
5mYX#//: adjustment of loss 亏损调整
o<8( 'j
adjustment process 调整过程；调整程序
e>] gC a adjustment range 调整幅度
<1 %(%KdN[ administered exchange rate 受管制汇率
Z.l4< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S<Os\/* administration expenses 行政费用
w$##GM=Tq administration fee 手续费；行政费
x,% %^( administration in bankruptcy 破产管理
a7@':Rb n administration order 遗产管理令
R ~ZcTY[8 administrator 管理人；遗产管理人
9> 6DA^ administrator of the estate 遗产管理人
e"D%eFkDW admission of debt 债项承认书
J_S8=`f% admission of proof 接纳债权证明
$ &~moAl advance 放贷款项；垫付款项；预支款项；预付款项
2t,N9@u=UN advance account 暂支帐目；预付款帐户
J{!U;r!6 advance compensation 预付补偿金
Kt#_Ln_6 advance from shareholder 股东垫款
M(/ATOJ( advance pending reimbursement 预支以待日后付还
YstR
T1 advanced economy 先进经济体系
(xdC'@& advancement 预付；预付财产
e1OGGF%E n advances warrant 垫款令
$Vp*,oRL advancing 贷出
.US=fWyrb adverse balance 逆差
~~\C.6c# adverse exchange 逆汇
!7h jA=0 advertisement addressed to shareholders 在报章刊登的致股东通告
4'wb tE| advice for collection 托收通知书
TK e\Bi advice of drawing 提款通知书；汇票通知书
D>fg advice of payment 付款通知
:*} -,{uX Advisory Committee [Securities and Futures Commission]
'EHt A9M 谘询委员会〔证券及期货事务监察委员会〕
9,wD Advisory Committee on Diversification 经济多元化谘询委员会
4^Y{ BS fF affidavit 誓章；遗产申报誓章
e~U]yg5X- affidavit of no receipt 述明无收款的誓章
ZQk!Ia7 affiliate 联号；联营公司；附属公司
*671MJ 9 affiliated company 附属公司；联号；联营公司
@=sM' )f& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2<FEn$n[ affordability 负担能力
OU
esL9 African Development Bank [AfDB] 非洲开发银行
{ MV,>T_ after-acquired property 事后取得的财产
?Qxf~,F after-hours dealing 市后交易
1.tAl6] after-tax profit 税后盈利；税后利润；税后溢利
vvI23!H agency agreement 代理协议
,r8#-~A6,A agency expenses 代理机构的开支
vR3\E"Zi agency fee 代理费
f
OasX!= Agency Law 《代理法》
bEKh U\@=J agent 代理人；承销人
%b[>eIJU# agent of company 公司代理人
Xwo%DZKN agent's fee 代理人费；经纪费
;=p3L<~c`K aggregate 总计；总数；总体数字
re~T,PPM aggregate amount 总款额；总额
ZfMs6`Wv
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p9>1a j2a aggregate at constant price 按固定价格计算的总体数字
k5%W8dI aggregate demand 总需求
B[,AR"#b aggregate gross position 总持仓量
uCr :+"C aggregate limit 总限额
?o6X_UxW! aggregate of salaries tax 合计薪俸税
(Z0_e &=* aggregate performance 总体表现；总体业绩
^B)f!HtU aggregate supply 总体供应
QR2S67- aggregate surplus 总盈余
F )Iz: aggregate total 整体总额
@C|nc&E2s aggregate value 总值；合计价值
mCyn : + aggregated basis 合计基准
D3B] aggregated net chargeable income 合计应课税入息实额
r3B}d*v aggregation 合并计算；合计；总和
DL*vF>v aggregation of incomes of husband and wife 夫妇入息合并计算
#CV]S4/^ aggregation of property 财产的总和
Kl,NL]]4*5 agio 差价；贴水
U`aB&[=$ 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》
k2@]nW"S Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h UC157 《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》
Nq%ir8hE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eaC%& k 《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》
p0[+Zm{#l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K9{RU4< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
oY4^CGk= agreement for a settlement 授产协议
)b Wopc agreement for assignment 转让协议
k8?G%/TD agreement for sale 售卖协议；买卖协议
) ViBH\.*p agreement for sale and purchase 买卖协议
+Bf?3 5LP agreement for the payment of interest 支付利息协议
s&hr$`V4 agreement for the repayment of money 还款协议
-.B lj<2ah agreement of reinsurance 再保险协议
_%[po%] Agricultural Bank of China 中国农业银行
YF)]B |I air passenger departure tax 飞机乘客离境税
84WX I#BH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>%ovL8F airport tax 机场税
c: r 25 alcohol duty 酒精税
\ h"U+Bv7 alienation 让与；让渡；转让
QC?~$>h! ? alimony 生活费；赡养费
w_f.\\1r All Ordinaries Index [AOI] 所有普通股指数
Mj{w/ ' all risks 全险；综合险
Pa6pq;4St All Sales Record for Stock Market 《股票市场成交报告》
[#9i@40 Allied Capital Resources Limited 新联财务有限公司
* bd3^mP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$J^fp XO allocation letter 拨款信件
T](}jQxj ` allocation of fund 分配款项；预留款项
R G*Vdo m allocation of profit 利润分配；溢利分配
\Buy JskE allocation warrant 拨款令
^)wKS]BQ.. allotment 分配；配股
oOLey!uZw allotment notice 股份配售通知；配股通知
=ecLzk" +F allotment of shares 股份分配
|r*)U( c` allowable 可获宽免；免税的
-p>~z ) allowable business loss 可扣除的营业亏损
-@e2/6Oi allowable expenses 可扣税的支出
xeL"FzF:V allowance 免税额；津贴；备抵；准备金
S=0DQ19 allowance for debts 债项的免税额
b[GhI+_ allowance for depreciation by wear and tear 耗损折旧免税额
m<49<O6o allowance for funeral expenses 殡殓费的免税额
RC/45:hZZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(6.u NLr allowance for repairs and outgoings 修葺及支出方面的免税额
f~F{@),acZ allowance to debtor 给债务人的津贴
_1NK9dp: alteration of capital 资本更改
'zM=[#!B alternate trustee 候补受托人
[}YUi>NGA amalgamation 合并
Q6W![571; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
i!zFW-*5 ambit of charges 征税范围；收费范围
^D N:.qQ amended valuation 经修订的估值
8L, =E ap American Commodities Exchange 美国商品交易所
%@Z;;5 L American Express Bank Limited 美国运通银行
jQ,Vs=*H American Stock Exchange 美国证券交易所
Kxch.$hc, amortization 摊销
V" Z8-u amount due from banks 存放银行同业的款项
{"+M%%`*# amount due from banks abroad 存放海外银行同业的款项
PJcfiRa'jQ amount due from holding companies 控股公司欠款
s-_ D,$ | amount due from local banks 存放本港银行同业的款项
e{7\pQK amount due to banks 银行同业的存款
Bb:C^CHIQm amount due to banks abroad 海外银行同业的存款
qa-FLUkIk! amount due to holding companies 控股公司存款
s/=% kCo amount due to local banks 本港银行同业的存款
4 s ax amount due to outport banks 外埠银行同业的存款
A*eVz]i,k& amount for note issue 发行纸币的款额
* I)J%# amount of bond 担保契据的款额
>v %js!`f amount of consideration 代价款额
d)e mTXB( amount of contribution 供款数额
%rMCiz amount of indebtedness 负债款额
=KUmvV*\ amount of principal of the loan 贷款本金额
a3>/B$pE amount of rates chargeable 应征差饷数额
: {#O amount of share capital 股本额
+]s,VSL5` amount of sums assured 承保款额
S~i9~j A amount of variation 变动幅度
>UMxlvTg& amount of vote 拨款数额
4SZ,X^]I> amount payable 应付款额
1vxRhS&FY amount receivable 应收款额
P+0'^:J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Lx wi"ndP analysis 分析
|82q|@e ancillary risk 附属风险
ly -(F2 annual account 周年帐目；周年帐目报表；年度决算；年结
W;'fAohr annual accounting date 年结日期
E?G'F3i annual allowance 每年免税额；年积金；年度津贴；年津
J7* o%W*V annual balance 年度余额
X58U>4a annual disposable income 每年可动用收入
4%^z=% annual estimates 周年预算
u0h%4 f!X annual fee 年费
%( 1O jfZc annual general meeting 周年大会
)"S% 'myj annual growth rate 年增率；每年增长率
l[Z o,4* annual long-term supplement 长期个案每年补助金
R(d<PlZ annual pensionable emolument 可供计算退休金的年薪
*qwN9b/! annual report 年报
Xj
1Oxm 42 Annual Report on the Consumer Price Index 《消费物价指数年报》
:YI5O/gsk? annual return 周年报表；周年申报表；每年报税表格
=3 .dgtH Annual Return Rules 《周年报表规则》
u<Kowt<ci annual review of consumer prices 每年消费物价回顾
UPI- j#yc annual roll-forward basis 逐年延展方式
F#gA2VCm annual salary 年薪
^o{{kju annual statement 年度报表；年度决算表
/@F'f@; 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
x%l(0K annuitant 年金受益人
<NMJkl-r8r annuity 年金
v-tI `Qpb annuity contract 年金合约
*O
:JECKU annuity on human life 人寿年金
.;]WcC<3 antecedent debt 先前的债项
p L"{Uqi ante-dated cheque 倒填日期支票
T82 `-bZ anticipated expenditure 预期开支
:QGkYJ anticipated net profit 预期纯利
o Fj_o anticipated revenue 预期收入
c,xdkiy3 anti-inflation measure 反通货膨胀措施
{^z73Gxt, anti-inflationary stance 反通货膨胀立场
az F!V apparent deficit 表面赤字
#4JMb#q0E apparent financial solvency 表面偿债能力
r8s>s6 vm apparent partner 表面合伙人
]>1Mq,! application for personal assessment 个人入息课税申请书
+6 #$6 hG application of fund 资金应用
Xg C^-A w application to release as liquidator and to destruct the books of accounts and documents
f6% k;R.Wz 申请免除清盘人职务及毁灭帐簿与文件
9j:]<?D,A appointed actuary 委任精算师
|%C2 cx appointed auditor 委任核数师；委任审计师
XM`GK>*aC( appointed trustee 委任的受托人
[kg?q5F) appointer 委任人
!0W(f.A{K apportioned pro rata 按比例分摊
;OlnIxH(W apportionment 分配；分摊
1'qXT{f/~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k ( :Bl apportionment formula 分摊方程式
6G2~'zqPc~ apportionment of estate duty 遗产税的分摊
E`o_R=% appraisal 估价；评估
/_0B5 ,6R appreciable growth 可观增长
iT}>a30]B appreciable impact 显着影响
pUHgjwT'U appreciable increase 可观增长
"E\vdhk appreciation 增值；升值
,~Mf2Y#m0p appreciation against other currencies 相对其他货币升值
% J M$] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
zMv`<m% appreciation tax 增值税
-D~K9u]U_ appropriation 拨款；拨用；拨付
J\y^T3Z appropriation account 拨款帐目
mD'nF1o
Ly Appropriation Bill 拨款法案
$ |=| "/ appropriation-in-aid system 补助拨款办法
1
pVw,} approved assets 核准资产
&<N8d(
approved basket stock 认可一篮子证券
KnkmGy approved budget 核准预算
^I! Z)/ approved charitable donation 认可慈善捐款
:}e< approved charitable institution 认可慈善机构
|M;Nq@bRv approved currency 核准货币；认可货币
MJ JC6: approved estimates 核准预算
[ P
&B approved estimates of expenditure 核准开支预算
EHwb?{ approved overseas insurer 核准海外保险人
klUV&O+=% approved overseas trust company 核准海外信托公司
-TF}, V~ approved pooled investment fund 核准汇集投资基金
l zFiZx approved provident fund scheme 认可公积金计划
sfX~X/ approved provision 核准拨款
uOA/r@7I}S approved redeemable share 核准可赎回股份
k+9F;p7 approved regional stock 认可地区性证券
uppa`addK approved retirement scheme 认可退休金计划
HPt3WBRzS; approved subordinated loan 核准附属贷款
VW*%q0i- arbitrage 套戥；套汇；套利
CtCReH03 arbitrageur 套戥者；套汇者
nnyT,e% arbitrary amount 临时款项
C ~h#pAh arrangement 措施；安排；协定
Qn$'bK2 V arrears 欠款
cg8/v:B arrears of pay 欠付薪酬
n+8YT jd arrears of revenue 逾期未收税款；逾期未收的帐项
1Vy8eI`4 articles of association 组织章程；组织细则；组织章程细则
LO _Xr j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uVqc:Q" ascertainment of profit 确定利润
jlBsm'M<m "Asia Clear" “亚洲结算系统”
M7/5e3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NCKR<!( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-s 0SQe{!_ Asian Development Fund [ADF] 亚洲发展基金
p%$r\G-x Asian dollar bond 亚洲美元债券
bo=H-d| Asian dollar market 亚洲美元市场
~rV $.:%va Asian dollar rate 亚洲美元利率
[)I^v3]U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S%\ 5"uGa Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
QZVyU 8j3 asked price 沽盘；喊价；索价；卖方报价
HIc;Lc8$ assessable income 应评税入息
0XA\Ag\`G assessable loss 应评税亏损
?ES{t4" assessable profit 应评税利润
>)WE3PT/O" assessable value 应评税值
u. 2X " assessed profit 估定利润
k{ f1q>gd assessed value 经评估价值
f! +d*9 assessment 评税；评定；估价；评税单
fz|*Plv assessment number 评税编号；估价编号
D9g*+KM& assessment of additional tax 补加税评税
`:iMG q ZN assessment of performance 业绩评估；实绩评价
dEDhdF #f Assessor 评税主任
U<=TAW Z@ asset price bubbles 资产价格泡沫
gv eGBi asset-backed securities 具资产保证的证券
|B (,5 3 assets accretion 资产增值
aG7 Lm2{c" assets and liabilities 资产与负债
Q, .dIPla assets betterment statement 资产递增表；资产改进表
@wXYza0|d assets lending 实物放款；有抵押贷款
":ey f 3 M assets of the company passing on the death 死者去世时转移的公司资产
I;XM4a assets pledged as security for liabilities 用作负债抵押的资产
- k0a((? assets portfolio 资产投资组合
D\G 8p; assets price 资产价格
=_OJ
7K' assets quality 资产质素
z"< S$sDh assets realization 资产变现
;rf {T[i assets refinancing arrangement 资产再集资安排
f4S}Nga( assets securitization 资产证券化
oT}$N_gFT assets situated outside Hong Kong 在香港以外地方的资产
d[h=<?E5 assets stripping 削减资产；拆卖资产
e fyEzL assets value 资产值
;ab[YMkH assignee 承让人
5i6Ji( assignment 转让；转让书；转让契
) P7 oL.) assignment of interest 权益转让
# sU>L= assignment of letters patent and trade mark 专利证书及商标转让
w?D= assignment of property 物业转让；物业转让书
A@3'I ; assignment right 转让权
'cCM[ P+ assignor 转让人
!"hlG^*9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z84w9y7O< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d*TH$-F!p associate member 附属会员
yHY2 SXm associated body corporate 相联法人团体
_Q #[IH9 associated company 相联公司；联属公司
S>5w=RK associated corporation 相联法团
*fY*Wy9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
eF;Jj>\R+i 公认会计师公会〔英国〕
# 9bw'm Association of Futures Exchange Brokers 香港期货经纪协会
"A[. 7 w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{v!w2p@ association of underwriters 承保人组织
=&g:dX|q8 assumption of control 接管
@[D5{v)S assurance 担保；保险；转易；转易书
\&d1bq assurance of interest 权益的转易
lGet)/w;c at 19XX price 按一九ＸＸ年价格计算
ZW))Mx#K=T at a discount 按赔价计算；按贴水价格计算；打折扣
E7$ aT^ at a premium 按溢价计算；按升水价格计算
LI-ewea at call 通知付款；按通知
tG]W!\C'h at constant market price 按固定市价计算
[Qr _0O at constant price 按固定价格计算
,M]W _\N~E at cost 按成本计算
~p+
`pwjY1 at current market price 按当时市价计算；按现时市价计算
[ !~8TF at current price 按当时价格计算；按现时价格计算
. &u
@-Vm at factor cost 按要素成本计算；按生产要素成本计算
fhk(<KZvJ at money-of-the-day price 按付款当日价格计算
o JV dFE at or better 按指定或较佳价位〔买卖指令〕
c @lF*"4 at par 按面值计算；平价
&xr (Kb at sight 见票即付
)l*3^kwL{U at the close 按收市盘
tv-S X=T at the opening 按开市盘
hXH+C-%{ attestation 见证；见证条款
* k\ ;G? at-the-money option 平价期权
P=_W{6 attorney 受权人；受托代表人
VVF9X(^rQ attornment 新拥有人承认书
e<DcuF<ZS attributable profit 可归属利润
ybf,pDY#f attributable share value 可归属股份价值
mb'{@ Auckland Stock Exchange 奥克兰证券交易所
^!m%:r7Dr auction 拍卖
l(MjLXw5 auctioneer 拍卖商
pl}W|k W} audit 审计；核数
Cf 202pF3y Audit Commission 审计署
0}Kyj "-3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Nt
tu)wr 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〕
v%#@.D!) audit review 帐目审查
)"Ujx`]4r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f !7fz~&Sh audited account 审计帐目；经审计的帐目
,jnaa (n audited annual account 经审计的周年帐目
JrxQ.,*i audited balance sheet 经审计的资产负债表
:MYLap&L& auditor 核数师；核数主任；审计师
zW ?=^bE auditor's certificate 核数师证明书；审计师证明书
~- aUw}U auditor's report 核数师报告；审计师报告
2*W|s7cc Aussie bond 澳元债券
a'q&[08 austerity budget 紧缩预算
{h|kx/4{m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
CT\rx>[J.6 Australia All Ordinaries Index 澳洲所有普通股票指数
s4Jy96< Australian Dollar [AUD] 澳元
8&hxU@T~ Australian Options Market 澳大利亚期权市场
4<EC50@. Australian Securities Commission 澳洲证券事务监察委员会
[:izej( \ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v)vogtAQa Australian Stock Exchange 澳大利亚证券交易所
(\'lV8}U Austrian Schilling [ATS] 奥地利先令
E.B6u, Te authentication 认证；鉴证
A'uubFRL2[ authority to purchase 委托购买证；委购书
75h]# k9\ authorization 认可；核准；授权；授权书
?nJv f authorization by direction 指示授权
TPj,4&| authorization by instruction 指令授权
8XCT[X authorization by warrant 令状授权
OgK' ~j authorization of unit trust 单位信托的认可
D3O)Tj@:}( authorized agent 指定代理人
^]/ V-!j authorized capital 法定资本
'8 ^cl:X authorized clerk 出市员
|]HA@7B authorized dealer 认可交易商
+Lr`-</VF authorized financial institution 认可财务机构
Eg4&D4TG p authorized fund 认可基金
Q*f0YjH! authorized fund house 获授权的基金公司；认可基金公司
Rto/-I0l authorized institution 认可机构
xgsEe3| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ZlMS=<hgFx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6m:$RW authorized insurer 获授权保险人；获认可承保人
p`"Ic2xPJ authorized investment 特准投资项目
uowdzJ7 authorized person 获授权人
l >oJ^J authorized representative 获授权代表
: t
D`e< authorized share capital 法定股本
;Rxc(tR!n automated quotation system 自动报价系统
aMK\&yZD Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-23sm~ ` 自动交易系统〔香港期货交易所有限公司〕
dM -<aq automatic adjustment mechanism 自动调整机制
NwKj@ Jos automatic adjustment system 自动调整系统
f(EO|d^u Automatic Clearing House 自动票据交换所
&j"_hFhv automatic exchange rates accumulation system 自动化汇率累集系统
1O2V!?P Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*mw *z|-^V automatic teller machine [ATM] 自动柜员机
U @}r?!)"f autopay 自动转帐
|41~U\ available assets 可用资产
@E> rqI;` available fiscal reserve 现存财政储备
}? CKE<#% available profit 可用利润
w s;|fY Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M>*xbBl average 平均；平均数；海损
b-#oE{(\' average basic salary 平均基本薪金
$}H,g}@0 average consumer expenditure 平均消费开支；一般消费开支
Rd@?2)Xm average cost 平均成本
*]Eyf") average cost of land production 增辟土地平均成本
sZ"(#g ;3< average daily turnover 平均每日成交额
(F#2z\$; average daily wage rate 平均每日工资率
t#!AfTY$w average expenditure pattern 平均开支模式
.| :R#V W average growth rate 平均增长率
4`sW_
ks average net fixed assets 固定资产平均净值
kb\\F:w(W average of relatives 相对价格平均数
Eb&=$4c= average price 平均价格
2%-/}'G* average propensity to consume 平均消费倾向；一般消费倾向
/RF&@NJE5 average propensity to save 平均储蓄倾向；一般储蓄倾向
F:Yp1Wrb < average rate 平均率
k]c$SzJ> / average revenue 平均收入；平均收益
bhKe"#m|S average stock 平均库存；平均存货
wEl/ s P average yearly rent 平均年租
B?d +^sz] avoidance of double taxation 避免双重课税
y+' ,jM avoidance of tax 避税
