A:
U[ogtfv`m A share Ａ股；甲类股份
S09Xe_q abatement of tax 减税；减扣免税额
h{ EnS5~ ABN AMRO Bank N.V. 荷兰银行
!}"P Hby5N above-the-line expenditure 线上项目支出；经常预算支出
2kFP;7FO above-the-line receipt 线上项目收入；经常预算收入
E@Yq2FBpnn ABSA Asia Limited 南非联合亚洲有限公司
ZYTBc#f absolute change 绝对数值变更
7;sF0oB5e absolute expenditure 实际开支
^|cax| > absolute guideline figure 绝对准则数字
EM'#'fBZ>Y absolute interest 绝对权益
;T> . absolute order of discharge 绝对破产解除令
`2G%&R,k"D absolute profit margin 绝对利润幅度
kNrd=s,-]D absolute value 实值；绝对值
ng[LSB*57Y absolutely vested interest 绝对既得权益
|1+ m Hp absorbed cost 已吸收成本；已分摊成本
rGQ([e absorption 吸收；分摊；合并
GM0pHmC absorption rate 吸收率；摊配率；分摊率
*Oh]I|? ACB Finance Limited 亚洲商业财务有限公司
;, @Fz acceptable form of reciprocity 合理的互惠条件
YJZ`Clp? acceptable rate 适当利率；适当汇率
AnBD~h h acceptance agreement 承兑协议
+3R/g @n acceptance for honour 参加承兑
_U~~[I acceptor 承兑人；接受人；受票人
&&sm7F% acceptor for honour 参加承兑人
S$GWY^5}{ accident insurance 意外保险
H5A7EZq}` Accident Insurance Association of Hong Kong 香港意外保险公会
94[8~_{fG accident insurance scheme 意外保险计划
OI^qX;#Kd accident year basis 意外年度基准
u$(XZ;Jg accommodation 通融；贷款
j3'SM#X accommodation bill 通融票据；空头票据
CE I.*Iywu accommodation party 汇票代发人
MeO2 cy!5q account balance 帐户余额；帐户结余
6k ]+DbT account book 帐簿
R w!_j! account collected in advance 预收款项
d!4:nvKx account current book 往来帐簿
DC'L-]#< account of after-acquired property 事后取得的财产报告
9u_D@A"aC` account of defaulter 拖欠帐目
G4n-}R&' account payable 应付帐款
ebf/cC h account payee only [A/C payee only] 只可转帐；存入收款人帐户
IG8I<+< o account receivable 应收帐款
c&#B 1NN< account receivable report 应收帐款报表
>Qs{LEsLb account statement 结单；帐单；会计财务报表
s)kr=zdyo account title 帐户名称；会计科目
~<3J9\ z1 accountant's report 会计师报告
>\s+A2P Accountant's Report Rules 会计师报告规则
~HUO$*U4<
accounting and auditing procedure 会计与审计程序；会计与核数程序
FBA th
!E Accounting Arrangements 《会计安排》
*XG.?%x*| accounting basis 会计基础
K'U=);W accounting by Official Receiver 破产管理署署长呈交的帐目
L\t?^u Accounting Circular 《会计通告》
AK$i0Rn;pm accounting class 会计类别
}Y3*X: i7 accounting date 记帐日期；会计结算日期
JuR x>F4 accounting for money 款项核算
di~ [Ivw Accounting Officer 会计主任
AZbFj-^4 accounting period 会计报告期；会计期
%07vH&<C. accounting policy 会计政策；会计方针
%$+bO/f accounting practice 会计惯例
O|&SL03Z8 accounting principle 会计准则
F OSC#W9E accounting record 会计记录
BvpUcICJ accounting report 会计报告
0gJ{fcI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ua%j}%G( Accounting Society of China 中国会计学会
|k/;1.b!9( accounting statement 会计报表
-^$IjK-N accounting system 会计制度；会计系统
<
_ <?p& accounting transaction 会计事项；帐务交易
\|R\ pS}4 accounting treatment 会计处理
k6|/ ik9C accounting year 会计年度
7,R
~2ss5z accretion 增值；添加
na]
9-~4 accrual 应计项目；应累算数目
=O~Y6| accrual basis 应计制；权责发生制
Xcc i)",! accrual basis accounting 应计制会计；权责发生制会计
S 0 mt8/ M accrue 应累算；应计
f/^T:F6 accrued benefit 应累算利益
,egbU (:l accrued charges 应计费用
?s9f}> accrued cumulative preference share dividend 应累算的累积优先股股息
n wO5<b; accrued expenses 应累算费用
TA!6|)BUW accrued interest payable 应付利息；应计未付利息
J L2g!n=
K accrued interest receivable 应收利息；应计未收利息
i dY
Xv)R accrued right 累算权益
+-Miei Kv accruing profit 应累算的利润
_>Oc> .MB accumulated fiscal reserve 累积财政储备
qGECw# accumulated profit 累积利润；滚存溢利
iY3TB|tMt accumulated reserve 累积储备
S1_ ):JvV accumulation of surplus income 累积收益盈余
a}kPc}n\ acquired assets 既得资产
3q0S}<h al acquisition 收购；购置；取得
#i-b|J+% acquisition cost 购置成本
U{8x.CJ] acquisition expenses 购置费用
7m ;<b$ acquisition of 100% interest 收购全部股权
)xYGJq4 acquisition of control 取得控制权
0
TOw4pC acquisition of fixed assets 购置固定资产
&B} ,xcNO acquisition of shell “买壳”
'17V7A/t acquisition price 收购价
fvZ[eJ act of God 天灾
VI8/@A1Gv acting partner 执事合伙人
lQ?_1H~4= active market 买卖活跃的市场；交投畅旺的市场；旺市
\S)cVp)h active partner 积极参与的合伙人
(Cbm*VL active trading 交投活跃
\m~Oaf;$ actual circulation 实际流通
a} :2lL% actual cost 实际成本
D<Z]kR( actual expenditure 实际开支；实际支出
#8a k=lL actual income 实际入息；实际收入；实际收益
s#)0- Zj actual market 现货市场
o(oD8Ni actual price 现货价；实际价格
Md>9Daa~ actual profit 实际利润
XOPiwrg%p actual quotation 实盘；实际价位；实际报价
]?0]K!7Ea actual year basis 按实际年度计算
n<DZb`/uHZ actuals 实货
@6{F4 actuarial investigation 精算调查
eZmw F@ actuarial principle 精算原则
kwr M3 nq actuarial report 精算师报告
*~8 g:;u Actuarial Society of Hong Kong 香港精算学会
Kd7 Lpw1u] actuarial valuation 精算师估值
\!Ap < actuary 精算师
BYb"[qPV ad referendum agreement 暂定协议；有待覆核的协定
J''lOj(@ ad valorem duty 从价税；按值征税
\NQ[w7 ad valorem duty system 从价税制
7$Pf ad valorem fee 从价费
-n6e;p] ad valorem tariff 从价关税
DWk2=cO additional allowance 额外免税额
<ua! ]~ additional amount for unexpired risk 未过期风险的额外款额
.}i Re}= additional assessable profit 补加应评税利润
< l$ vnq additional assessment 补加评税
co>IJzg additional commitment 额外承担
(iY2d_FQ[ additional commitment vote 额外承担拨款
rn M C[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O5A]{ W additional dependent parent allowance 供养父母额外免税额
Z#s-(wf additional provision 额外拨款
`/o| 1vv@_ additional stamp duty 附加印花税
%H=^U8WB additional tax 补加税罚款；补加税款
M8f[ ck Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\};
4rm}V adjudged bankrupt 被裁定破产
|pR'#M4j4A adjudicated bankrupt 裁定破产人
(%*~5% l\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
8 ,]wOxwqi adjudication of bankruptcy 裁定破产；宣告破产
FOS*X adjudication of insolvency 裁定无力偿还债务
/7K7o8g adjusted actual 经调整的实数；调整后的实数
*xDV8iu_ adjusted current assets 经调整的流动资产；调整后的流动资产
E^x/v_,$w! adjusted figure 经调整的数字；调整后的数额
e}2[g adjusted liabilities 经调整的负债；调整后的负债
8D`TN8[W adjusted loss 经调整的亏损；调整后的亏损
LN=#&7=$ c 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
a!;CY1> adjusted profit 经调整的利润；调整后的利润
ez[ $;> adjusted surplus 经调整的盈余额；调整后的盈余额
|5\:
E}1 adjusted value 经调整的价值；调整后的价值
*):s**BJ$ adjustment 调整；修订；理算〔保险〕
)C $1)) adjustment centre 调剂中心
MO
*7:hI adjustment lag 调整过程的时间差距；调整时差
NX?6
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dX DuO adjustment of loss 亏损调整
Q VWVZ >l adjustment process 调整过程；调整程序
-z>m]YDH adjustment range 调整幅度
SHqz &2u administered exchange rate 受管制汇率
Gc<^ b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
L:Me administration expenses 行政费用
q `L} \}o administration fee 手续费；行政费
BJnysQ administration in bankruptcy 破产管理
t[\6/`YH administration order 遗产管理令
9&1$\ZH administrator 管理人；遗产管理人
f!JSb?#3 administrator of the estate 遗产管理人
bJFqyK:6 admission of debt 债项承认书
[q(}~0{"- admission of proof 接纳债权证明
kDc/]Zb% advance 放贷款项；垫付款项；预支款项；预付款项
\;!g@?CA advance account 暂支帐目；预付款帐户
J|e3
UikA advance compensation 预付补偿金
Xknbc A| advance from shareholder 股东垫款
NP$ D9#
advance pending reimbursement 预支以待日后付还
$%5vJiuk advanced economy 先进经济体系
@mEB=X(-l= advancement 预付；预付财产
{hx=6"@ advances warrant 垫款令
j]6YLM@5$ advancing 贷出
gf lO0$i adverse balance 逆差
p
I@!2c:} adverse exchange 逆汇
, UneS advertisement addressed to shareholders 在报章刊登的致股东通告
q5>!.v
advice for collection 托收通知书
[`bA,)y" advice of drawing 提款通知书；汇票通知书
AnQUdU advice of payment 付款通知
?r^>Vk} Advisory Committee [Securities and Futures Commission]
*ub"!}$st 谘询委员会〔证券及期货事务监察委员会〕
c1g'l.XL
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(_eM:H=e> affidavit 誓章；遗产申报誓章
^ 1X
6DH` affidavit of no receipt 述明无收款的誓章
gA&`vnNP affiliate 联号；联营公司；附属公司
s h}eKwh affiliated company 附属公司；联号；联营公司
'HvJ]}p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
GX%r- affordability 负担能力
& M2fcw? African Development Bank [AfDB] 非洲开发银行
$K_-I8e| after-acquired property 事后取得的财产
VQn]"G( ` after-hours dealing 市后交易
j15t8du&O after-tax profit 税后盈利；税后利润；税后溢利
36yIfC, agency agreement 代理协议
FK;2u $: agency expenses 代理机构的开支
M3 H^s_ agency fee 代理费
v|2+7N:[; Agency Law 《代理法》
gO k um_ agent 代理人；承销人
b
R9iqRbn agent of company 公司代理人
{\ogw0X agent's fee 代理人费；经纪费
`5Em : 8 M aggregate 总计；总数；总体数字
]!cLFXa aggregate amount 总款额；总额
d>x(Bj6 aggregate assets and liabilities 总体资产与负债
@|@6pXR. aggregate at constant price 按固定价格计算的总体数字
-p f9Wk aggregate demand 总需求
u$+nl~p[& aggregate gross position 总持仓量
NzbHg p aggregate limit 总限额
MDfC%2Q aggregate of salaries tax 合计薪俸税
u{|^5%) aggregate performance 总体表现；总体业绩
QVWUm! aggregate supply 总体供应
+aRHMH aggregate surplus 总盈余
X/23 /_~L` aggregate total 整体总额
&5 R-bYGW aggregate value 总值；合计价值
y_{v&AGmgm aggregated basis 合计基准
&(~"O D aggregated net chargeable income 合计应课税入息实额
3 /LW6W| aggregation 合并计算；合计；总和
|JTDwmR aggregation of incomes of husband and wife 夫妇入息合并计算
Tywrh9[ aggregation of property 财产的总和
g715+5z[ agio 差价；贴水
"mAMfV0 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》
VPOp#;"% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
VBe&of+ 《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》
}1P v6L(o) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jW]Fx:mQi 《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》
P.O/ZW> g Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0] l9x } 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BDPF>lPf< agreement for a settlement 授产协议
vPx#TXY=b} agreement for assignment 转让协议
;f2<vp;U agreement for sale 售卖协议；买卖协议
CV * agreement for sale and purchase 买卖协议
2yndna- agreement for the payment of interest 支付利息协议
$ZnVs@:S agreement for the repayment of money 还款协议
?^{Ey[)'( agreement of reinsurance 再保险协议
| @p Agricultural Bank of China 中国农业银行
pe-%`1iC0> air passenger departure tax 飞机乘客离境税
XI;F=r }' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
RzqU`<// airport tax 机场税
6('xIE(R alcohol duty 酒精税
x!A5j
$k0 alienation 让与；让渡；转让
;`FR1KIg alimony 生活费；赡养费
n$3w=9EX * All Ordinaries Index [AOI] 所有普通股指数
8PvO _Gz5 all risks 全险；综合险
u 1/q8'RW All Sales Record for Stock Market 《股票市场成交报告》
42 0cbD3a Allied Capital Resources Limited 新联财务有限公司
4j~WrdI* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A|BN >?.t allocation letter 拨款信件
W mZ,c_ allocation of fund 分配款项；预留款项
]VK9d;0D allocation of profit 利润分配；溢利分配
xO;Qr.3PX allocation warrant 拨款令
N#7_)S[@0l allotment 分配；配股
Ps I{y&. allotment notice 股份配售通知；配股通知
wbh^ZMQ allotment of shares 股份分配
seNH/pRb allowable 可获宽免；免税的
W2 9GM -,K allowable business loss 可扣除的营业亏损
@D@'S :3 allowable expenses 可扣税的支出
2w /q H4 allowance 免税额；津贴；备抵；准备金
c/`Rv{ *'o allowance for debts 债项的免税额
mv1|oFVW allowance for depreciation by wear and tear 耗损折旧免税额
Kg#s<# h allowance for funeral expenses 殡殓费的免税额
:w:ql/?X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
[3io6XG x@ allowance for repairs and outgoings 修葺及支出方面的免税额
V -z F'KI[ allowance to debtor 给债务人的津贴
r }Nq"s< alteration of capital 资本更改
>I9|N}I
alternate trustee 候补受托人
q%wF=<W amalgamation 合并
`}*jjnr" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
T% 1Kh'92 ambit of charges 征税范围；收费范围
H^8 t/h amended valuation 经修订的估值
|p":s3K"Hy American Commodities Exchange 美国商品交易所
Ox+}JB
[ American Express Bank Limited 美国运通银行
( ALsc@K American Stock Exchange 美国证券交易所
`-<m#HF:)d amortization 摊销
Bt"*a=t ; amount due from banks 存放银行同业的款项
30L/-+r1 amount due from banks abroad 存放海外银行同业的款项
|sV@j_TX amount due from holding companies 控股公司欠款
juBzpQYj amount due from local banks 存放本港银行同业的款项
x DX_s:A amount due to banks 银行同业的存款
R5' _il amount due to banks abroad 海外银行同业的存款
*uMtl' amount due to holding companies 控股公司存款
4I3)eS%2 amount due to local banks 本港银行同业的存款
$ 7uxReFZR amount due to outport banks 外埠银行同业的存款
S-G#+ Ue2 amount for note issue 发行纸币的款额
mNr<=Z%b amount of bond 担保契据的款额
t[x[X4 amount of consideration 代价款额
8 Nxyc>8K~ amount of contribution 供款数额
jp+#N
pH amount of indebtedness 负债款额
<^B!. zQ amount of principal of the loan 贷款本金额
LZrkFkiC amount of rates chargeable 应征差饷数额
rY k amount of share capital 股本额
uCGn9] amount of sums assured 承保款额
0/ ?=FM > amount of variation 变动幅度
k{pn~) x g amount of vote 拨款数额
{m 5R=22^ amount payable 应付款额
LX iis)1 amount receivable 应收款额
,:"c" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
KPs
@v@5M analysis 分析
M@O<b- ancillary risk 附属风险
T
eBJ annual account 周年帐目；周年帐目报表；年度决算；年结
\|Ya*8V annual accounting date 年结日期
=!PUKa3f< annual allowance 每年免税额；年积金；年度津贴；年津
5b%zp x0Y annual balance 年度余额
9Q*zf@w annual disposable income 每年可动用收入
\}NZ] l annual estimates 周年预算
DqlspT annual fee 年费
yy$7{9! annual general meeting 周年大会
[:-o;K\.-a annual growth rate 年增率；每年增长率
-Khb annual long-term supplement 长期个案每年补助金
wvg>SfV,e annual pensionable emolument 可供计算退休金的年薪
S:xG:[N@ annual report 年报
=/F\_/Xw Annual Report on the Consumer Price Index 《消费物价指数年报》
S[o R q annual return 周年报表；周年申报表；每年报税表格
dG'5: ,n/ Annual Return Rules 《周年报表规则》
C$fQ[@ annual review of consumer prices 每年消费物价回顾
j=T G&#e annual roll-forward basis 逐年延展方式
XX'Rv]T annual salary 年薪
K iG/XnS annual statement 年度报表；年度决算表
*saO~.-;4 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
D`r_ Dz annuitant 年金受益人
{t&+abY annuity 年金
p&, 2@(Q annuity contract 年金合约
kR|(hA,$N annuity on human life 人寿年金
qf6}\0
antecedent debt 先前的债项
SZ"^>}zl= ante-dated cheque 倒填日期支票
Gzu $ anticipated expenditure 预期开支
KoO\<_@"; anticipated net profit 预期纯利
3?oj46gP anticipated revenue 预期收入
~yuj;9m3 anti-inflation measure 反通货膨胀措施
0i65.4sK anti-inflationary stance 反通货膨胀立场
OX/}j_8E^( apparent deficit 表面赤字
OPwO`pN apparent financial solvency 表面偿债能力
{"w4+m~+te apparent partner 表面合伙人
|&a[@(N:zf application for personal assessment 个人入息课税申请书
^)|1T#Tz application of fund 资金应用
bLi>jE.%. application to release as liquidator and to destruct the books of accounts and documents
p3(&9 ~ s 申请免除清盘人职务及毁灭帐簿与文件
}9ZcO\M appointed actuary 委任精算师
z hFk84 appointed auditor 委任核数师；委任审计师
BFyVq appointed trustee 委任的受托人
$2\k| @)s appointer 委任人
WXC}Ie apportioned pro rata 按比例分摊
} ~#^FFe apportionment 分配；分摊
rJl'+Ae9N| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#y%?A; apportionment formula 分摊方程式
[sH[bmLR apportionment of estate duty 遗产税的分摊
JK9}Kb}; appraisal 估价；评估
{BKr/) H appreciable growth 可观增长
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appreciable impact 显着影响
9oA.!4q appreciable increase 可观增长
XDi[ Iyj appreciation 增值；升值
'^Ce9r} appreciation against other currencies 相对其他货币升值
d6hso appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2KC~; 5 appreciation tax 增值税
(J^2|9r appropriation 拨款；拨用；拨付
$ I-i=:}g appropriation account 拨款帐目
A1,- qv1s Appropriation Bill 拨款法案
z!6:D t6^ appropriation-in-aid system 补助拨款办法
p6'wg#15 approved assets 核准资产
*S@0o6v approved basket stock 认可一篮子证券
mf)o1O&B approved budget 核准预算
(j ;6}@ approved charitable donation 认可慈善捐款
" | l-NUe approved charitable institution 认可慈善机构
,:QDl approved currency 核准货币；认可货币
BnLWC approved estimates 核准预算
N2 ^B approved estimates of expenditure 核准开支预算
;{Kx$Yt+ approved overseas insurer 核准海外保险人
i%)Nn^a;T approved overseas trust company 核准海外信托公司
?5L.]Isa5 approved pooled investment fund 核准汇集投资基金
c 0%%X!!$ approved provident fund scheme 认可公积金计划
W!BIz&SY:- approved provision 核准拨款
JH0L^p approved redeemable share 核准可赎回股份
W} U-u{Z approved regional stock 认可地区性证券
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0F approved retirement scheme 认可退休金计划
V+kU^mI approved subordinated loan 核准附属贷款
ard<T}|N arbitrage 套戥；套汇；套利
X4R+Frt8 arbitrageur 套戥者；套汇者
=pP0d vn arbitrary amount 临时款项
/)` kYD6 arrangement 措施；安排；协定
q0hg0 DC[; arrears 欠款
)} H46 arrears of pay 欠付薪酬
yS[Z%]bvU arrears of revenue 逾期未收税款；逾期未收的帐项
c{u~=24;%# articles of association 组织章程；组织细则；组织章程细则
g qRwN p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)R2BTE: ascertainment of profit 确定利润
Vuqm{bo^ "Asia Clear" “亚洲结算系统”
/WJ*ro]Hd$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I bd
na9z7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O0gLu1*1v Asian Development Fund [ADF] 亚洲发展基金
iZ3%'~K<3J Asian dollar bond 亚洲美元债券
Q7 Clr{& Asian dollar market 亚洲美元市场
C +%&!Q Asian dollar rate 亚洲美元利率
~agzp`!M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^{T3lQvt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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asked price 沽盘；喊价；索价；卖方报价
]jz%])SzH assessable income 应评税入息
[1Y x#t assessable loss 应评税亏损
9s-op :5 assessable profit 应评税利润
Z;{3RWV assessable value 应评税值
='0f#>0Q assessed profit 估定利润
#D$vH assessed value 经评估价值
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) assessment 评税；评定；估价；评税单
siHS@S assessment number 评税编号；估价编号
Tej-mr3P assessment of additional tax 补加税评税
eswsxJ/! assessment of performance 业绩评估；实绩评价
Jn>7MuG Assessor 评税主任
`!j|Ym asset price bubbles 资产价格泡沫
Oop;Y^gG} asset-backed securities 具资产保证的证券
KGclo-, assets accretion 资产增值
Uk02VuS assets and liabilities 资产与负债
jy] hP?QG assets betterment statement 资产递增表；资产改进表
Dm j^aFB0| assets lending 实物放款；有抵押贷款
F-) lRGw assets of the company passing on the death 死者去世时转移的公司资产
j3bTa|UdT assets pledged as security for liabilities 用作负债抵押的资产
[9WtoA,kx assets portfolio 资产投资组合
_| S>, D' assets price 资产价格
_ G!lQ)1 assets quality 资产质素
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onM ~*E assets refinancing arrangement 资产再集资安排
{Tp0#f i assets securitization 资产证券化
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tj ,*-).4% assets stripping 削减资产；拆卖资产
Eg"DiI)7 assets value 资产值
aPq 9^S* assignee 承让人
ai(<"| ( assignment 转让；转让书；转让契
\ v B-0w assignment of interest 权益转让
Ey 77]\ assignment of letters patent and trade mark 专利证书及商标转让
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cR/ assignment of property 物业转让；物业转让书
,*2%6t`N? assignment right 转让权
UlHRA[ SCv assignor 转让人
zv]-(<B associate 有联系的人；有关连人士；相联者；合伙人；联系人
iAX\F` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j w)Lofn associate member 附属会员
P nsQ[}. associated body corporate 相联法人团体
oQC* d}_E} associated company 相联公司；联属公司
8=!M0i associated corporation 相联法团
?=]`X=g 6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x+vNA J 公认会计师公会〔英国〕
q wu++9BM Association of Futures Exchange Brokers 香港期货经纪协会
^A^,/3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2sjP": association of underwriters 承保人组织
,P ?TYk assumption of control 接管
-&#L4AM%(9 assurance 担保；保险；转易；转易书
N7%+n*Z assurance of interest 权益的转易
SzR0Mu3uK at 19XX price 按一九ＸＸ年价格计算
5#.u A_Fov at a discount 按赔价计算；按贴水价格计算；打折扣
O~g _rcG at a premium 按溢价计算；按升水价格计算
Tv<iHHp at call 通知付款；按通知
C+Wb_ at constant market price 按固定市价计算
"aN<3 b at constant price 按固定价格计算
GdavCw J at cost 按成本计算
jK#y7E at current market price 按当时市价计算；按现时市价计算
. *>L D at current price 按当时价格计算；按现时价格计算
OE -$P at factor cost 按要素成本计算；按生产要素成本计算
X6 ~y+ R at money-of-the-day price 按付款当日价格计算
m D:d, ,~ at or better 按指定或较佳价位〔买卖指令〕
:4h4vp< at par 按面值计算；平价
i+yqsY KO at sight 见票即付
br}.s@~ at the close 按收市盘
xDu11 W+g at the opening 按开市盘
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attestation 见证；见证条款
Qw^nN(K!> at-the-money option 平价期权
hA?j"y0? attorney 受权人；受托代表人
sJX/YG Ht attornment 新拥有人承认书
>U^AIaW attributable profit 可归属利润
ics attributable share value 可归属股份价值
]nN']?{7PW Auckland Stock Exchange 奥克兰证券交易所
bCk_ZA auction 拍卖
g*ES[JJH& auctioneer 拍卖商
.s| n}{D_i audit 审计；核数
-Q;5A;sr2 Audit Commission 审计署
6rL'hB!!]* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
j4l e../N 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〕
GEwgwenv audit review 帐目审查
#6_?7 (X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
k+44ud.j audited account 审计帐目；经审计的帐目
={b/s31H: audited annual account 经审计的周年帐目
y-}lz#N audited balance sheet 经审计的资产负债表
2GcQh]ohc auditor 核数师；核数主任；审计师
z.eqOPW auditor's certificate 核数师证明书；审计师证明书
+DM+@F auditor's report 核数师报告；审计师报告
B_M)<Ad Aussie bond 澳元债券
. G1NY1\ austerity budget 紧缩预算
71cc6T Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?]f+)tCMs Australia All Ordinaries Index 澳洲所有普通股票指数
(o{-1Dg) Australian Dollar [AUD] 澳元
JGSeu =) Australian Options Market 澳大利亚期权市场
}nYm^Yh Australian Securities Commission 澳洲证券事务监察委员会
-:m;ePK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4QK ([q Australian Stock Exchange 澳大利亚证券交易所
JiP]F J; Austrian Schilling [ATS] 奥地利先令
&6,GX7]Fo authentication 认证；鉴证
*%'4.He7V authority to purchase 委托购买证；委购书
"*#$$e53A authorization 认可；核准；授权；授权书
ppVjFCv0< authorization by direction 指示授权
BgD;"GD*W authorization by instruction 指令授权
h|dVVCsN authorization by warrant 令状授权
N{iBVl authorization of unit trust 单位信托的认可
7*OO k "9 authorized agent 指定代理人
5?k_Q"~ authorized capital 法定资本
~*Ve>4 authorized clerk 出市员
|]DZc/ authorized dealer 认可交易商
iBx Ck^ authorized financial institution 认可财务机构
B+ GPTQSTb authorized fund 认可基金
OCo=h|qBp authorized fund house 获授权的基金公司；认可基金公司
mT5d[ lz authorized institution 认可机构
I1kx3CwJ{P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
x 3#1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
KwWqsuju authorized insurer 获授权保险人；获认可承保人
o&g=Z4jj< authorized investment 特准投资项目
6<NaME authorized person 获授权人
29 u"\f a authorized representative 获授权代表
dnNC
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siY authorized share capital 法定股本
d#I'9O0& automated quotation system 自动报价系统
k$}XZ,Q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O?D*<rwD 自动交易系统〔香港期货交易所有限公司〕
,Zzh. z::D automatic adjustment mechanism 自动调整机制
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,e5(LT automatic adjustment system 自动调整系统
.Q?cNSWU Automatic Clearing House 自动票据交换所
5)V J automatic exchange rates accumulation system 自动化汇率累集系统
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j:c2@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W D Y,? automatic teller machine [ATM] 自动柜员机
x+nrdW+ autopay 自动转帐
Hm`9M.5b available assets 可用资产
FM0)/6I'x available fiscal reserve 现存财政储备
"f~S3 ?^!2 available profit 可用利润
TuBg 4\V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
HV&N(;@ average 平均；平均数；海损
k x6%5% average basic salary 平均基本薪金
R7e`Wn average consumer expenditure 平均消费开支；一般消费开支
l:8 gCi average cost 平均成本
#It{B average cost of land production 增辟土地平均成本
rcq(p (! average daily turnover 平均每日成交额
g {8>2OK$c average daily wage rate 平均每日工资率
<N=p_m
2T average expenditure pattern 平均开支模式
0^]E- Zf average growth rate 平均增长率
,L\OhT average net fixed assets 固定资产平均净值
%D\T LY average of relatives 相对价格平均数
/Y:_qsO1 average price 平均价格
rgB`< [:b average propensity to consume 平均消费倾向；一般消费倾向
fa/
'4 average propensity to save 平均储蓄倾向；一般储蓄倾向
WY?(C@>s average rate 平均率
9,82Uta average revenue 平均收入；平均收益
??aOr*% average stock 平均库存；平均存货
<QugV3e average yearly rent 平均年租
~{ *FjZ`h avoidance of double taxation 避免双重课税
D^04b< O<x avoidance of tax 避税
