A:
F; MF:;mM A share Ａ股；甲类股份
k binf abatement of tax 减税；减扣免税额
4(Cd ABN AMRO Bank N.V. 荷兰银行
B
\_d5WJ< above-the-line expenditure 线上项目支出；经常预算支出
Hn#GS9d_? above-the-line receipt 线上项目收入；经常预算收入
"J8;4p ABSA Asia Limited 南非联合亚洲有限公司
;Txv -lfS absolute change 绝对数值变更
u6 iU[5 absolute expenditure 实际开支
56bud3CVs absolute guideline figure 绝对准则数字
EZ%w= absolute interest 绝对权益
*793H\ absolute order of discharge 绝对破产解除令
T]Tdx.B absolute profit margin 绝对利润幅度
hr_9;,EPh absolute value 实值；绝对值
OD?y absolutely vested interest 绝对既得权益
l}Q"Nb) absorbed cost 已吸收成本；已分摊成本
O:5Rp_?^ absorption 吸收；分摊；合并
uXG`6|? absorption rate 吸收率；摊配率；分摊率
tL={ y* ACB Finance Limited 亚洲商业财务有限公司
LL= Z$U
$ acceptable form of reciprocity 合理的互惠条件
68koQgI[^ acceptable rate 适当利率；适当汇率
!^)wPmk acceptance agreement 承兑协议
`?zg3GD_ acceptance for honour 参加承兑
o [bE acceptor 承兑人；接受人；受票人
96"yNqBf acceptor for honour 参加承兑人
V9fGVDl ; accident insurance 意外保险
;0w ^ud Accident Insurance Association of Hong Kong 香港意外保险公会
rP^TN^bd| accident insurance scheme 意外保险计划
S'
(cqO}=F accident year basis 意外年度基准
@)W(q5)}9" accommodation 通融；贷款
.pS&0gBo\ accommodation bill 通融票据；空头票据
O6m.t%* accommodation party 汇票代发人
~7lTqY\ account balance 帐户余额；帐户结余
yqC Q 24 account book 帐簿
YGq=8p7.R account collected in advance 预收款项
; ~Q account current book 往来帐簿
3 d*&': account of after-acquired property 事后取得的财产报告
GSMk\9SI account of defaulter 拖欠帐目
P+)qE6\ account payable 应付帐款
&=F-moDD account payee only [A/C payee only] 只可转帐；存入收款人帐户
zb>f;[ account receivable 应收帐款
aN^]bs?R account receivable report 应收帐款报表
3I9T|wQ-] account statement 结单；帐单；会计财务报表
PGPISrf account title 帐户名称；会计科目
8)^B32 accountant's report 会计师报告
F_A%8)N Accountant's Report Rules 会计师报告规则
h4hN1<ky\ accounting and auditing procedure 会计与审计程序；会计与核数程序
gk !E$NyE Accounting Arrangements 《会计安排》
Jv_.itc accounting basis 会计基础
prNhn:j accounting by Official Receiver 破产管理署署长呈交的帐目
IV I~1~ Accounting Circular 《会计通告》
eu# ,WwlG accounting class 会计类别
FAQr~G} accounting date 记帐日期；会计结算日期
sU) TXL'_! accounting for money 款项核算
CS/Mpmsp Accounting Officer 会计主任
,O :EX0 accounting period 会计报告期；会计期
: a_BD accounting policy 会计政策；会计方针
?z2jk accounting practice 会计惯例
?QCmSK=L accounting principle 会计准则
B.89_!/:p accounting record 会计记录
V]I:2k5 accounting report 会计报告
? PBa'g Accounting Services Branch [Treasury] 会计事务部〔库务署〕
QGs1zfh* Accounting Society of China 中国会计学会
T>}0) s accounting statement 会计报表
Bk?8 zYp accounting system 会计制度；会计系统
T
n" e accounting transaction 会计事项；帐务交易
bA}AD`5 accounting treatment 会计处理
{Ge+O<mD
accounting year 会计年度
z]^+^c_ accretion 增值；添加
D
Irgq|8 accrual 应计项目；应累算数目
96(R'^kNX accrual basis 应计制；权责发生制
QBy{| sQ` accrual basis accounting 应计制会计；权责发生制会计
R/^@cA accrue 应累算；应计
e]lJqC accrued benefit 应累算利益
]dvPx^`d{ accrued charges 应计费用
nz4<pvC,* accrued cumulative preference share dividend 应累算的累积优先股股息
`NBbTQtgO accrued expenses 应累算费用
ldA !ou7 accrued interest payable 应付利息；应计未付利息
QX[Dj z0H8 accrued interest receivable 应收利息；应计未收利息
n[!;yO accrued right 累算权益
;Vg^!]LL# accruing profit 应累算的利润
t )YUPDQ@J accumulated fiscal reserve 累积财政储备
y|$R`P accumulated profit 累积利润；滚存溢利
*)u? ~r(F accumulated reserve 累积储备
5L8&/EN9- accumulation of surplus income 累积收益盈余
^:`oP"%-T acquired assets 既得资产
~12_D'8D[ acquisition 收购；购置；取得
"`pN H' acquisition cost 购置成本
S] }}A acquisition expenses 购置费用
n.*3,4.] acquisition of 100% interest 收购全部股权
\tY"BC4. acquisition of control 取得控制权
i+g~ Uj}h acquisition of fixed assets 购置固定资产
,V,f2W 4 acquisition of shell “买壳”
$@_{p*q acquisition price 收购价
93j{.0]X act of God 天灾
M\Se_ acting partner 执事合伙人
a 6%@d_A active market 买卖活跃的市场；交投畅旺的市场；旺市
bW53" `X active partner 积极参与的合伙人
XA e \s` active trading 交投活跃
MDJc[am actual circulation 实际流通
(8.{+8o actual cost 实际成本
j~bAbOX12
actual expenditure 实际开支；实际支出
iOX Z ]Xj5 actual income 实际入息；实际收入；实际收益
i[\w%(83Fi actual market 现货市场
r'/\HWNP actual price 现货价；实际价格
Hkdf $$\ actual profit 实际利润
B` fH^N actual quotation 实盘；实际价位；实际报价
2 nv[1@M actual year basis 按实际年度计算
x?#I4RJH; actuals 实货
U&X2cR &a actuarial investigation 精算调查
GcT;e5D actuarial principle 精算原则
SxJ$b actuarial report 精算师报告
l3 . Actuarial Society of Hong Kong 香港精算学会
iv*V#J> actuarial valuation 精算师估值
.}q]`<]ze actuary 精算师
;f: gX `"\ ad referendum agreement 暂定协议；有待覆核的协定
^i+ [m ad valorem duty 从价税；按值征税
v5_7r%Hiw ad valorem duty system 从价税制
"+)K |9T# ad valorem fee 从价费
#)o7"P W: ad valorem tariff 从价关税
CK0l9 #g additional allowance 额外免税额
3X;{vO\a1 additional amount for unexpired risk 未过期风险的额外款额
8'A72*dhX additional assessable profit 补加应评税利润
>H>gH2q p additional assessment 补加评税
q/NY72tj0 additional commitment 额外承担
#E DEYEW7 additional commitment vote 额外承担拨款
9Hd;35 3Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!;S"&mcPDJ additional dependent parent allowance 供养父母额外免税额
.[?BlIlm additional provision 额外拨款
R_^/,^ 1 additional stamp duty 附加印花税
qz !Ph5 ( additional tax 补加税罚款；补加税款
]dSK
wxk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
p~&BChBl!= adjudged bankrupt 被裁定破产
SR ZL\m} adjudicated bankrupt 裁定破产人
U3E&n1AA adjudication fee 裁定费；评定印花税额手续费；评估契据费
pj0fM{E adjudication of bankruptcy 裁定破产；宣告破产
S,''>`w adjudication of insolvency 裁定无力偿还债务
$IVw A adjusted actual 经调整的实数；调整后的实数
%d1draL adjusted current assets 经调整的流动资产；调整后的流动资产
|t))u`~ adjusted figure 经调整的数字；调整后的数额
* RWm47 adjusted liabilities 经调整的负债；调整后的负债
/ )EY2Y' adjusted loss 经调整的亏损；调整后的亏损
EF#QH
_X 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
87V1#U ^ adjusted profit 经调整的利润；调整后的利润
UL(
lf}M adjusted surplus 经调整的盈余额；调整后的盈余额
{hQ6K)s adjusted value 经调整的价值；调整后的价值
I9Eu', adjustment 调整；修订；理算〔保险〕
Kc #|Z adjustment centre 调剂中心
ecj7BT[mLI adjustment lag 调整过程的时间差距；调整时差
Dzl;- ]S adjustment mechanism 调整机制
N2ied^* 0 adjustment of loss 亏损调整
MV0Lq:# N adjustment process 调整过程；调整程序
+pf5\#l? adjustment range 调整幅度
6?qDdVR~] administered exchange rate 受管制汇率
m} 3gZu] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
: =Kx/E:1 administration expenses 行政费用
n((vY.NDV administration fee 手续费；行政费
$bvJTuw administration in bankruptcy 破产管理
,l t8O.h-l administration order 遗产管理令
t 9^A(Vh"- administrator 管理人；遗产管理人
FY'ty@|_s administrator of the estate 遗产管理人
2 rN ,D( admission of debt 债项承认书
" B{E CM; admission of proof 接纳债权证明
0:=ZkEEeU advance 放贷款项；垫付款项；预支款项；预付款项
l>6@:nq|R advance account 暂支帐目；预付款帐户
o31Nmy
Ni advance compensation 预付补偿金
rY0u|8.5Q advance from shareholder 股东垫款
%0,-.(h advance pending reimbursement 预支以待日后付还
2-'Opu advanced economy 先进经济体系
Wht(O~F advancement 预付；预付财产
2;$ k(x] advances warrant 垫款令
F S"eM"z advancing 贷出
wW 2d\Zd& adverse balance 逆差
4/e60jA adverse exchange 逆汇
~+G#n"P n advertisement addressed to shareholders 在报章刊登的致股东通告
P[ r];e advice for collection 托收通知书
47r&8C+&\ advice of drawing 提款通知书；汇票通知书
f )Z%pgB advice of payment 付款通知
17|np2~ Advisory Committee [Securities and Futures Commission]
pI.+"H z 谘询委员会〔证券及期货事务监察委员会〕
Sv'y e Advisory Committee on Diversification 经济多元化谘询委员会
l"(6]Z 4 affidavit 誓章；遗产申报誓章
e`K)_>^n# affidavit of no receipt 述明无收款的誓章
l@JSK ; affiliate 联号；联营公司；附属公司
lFSe?X^ affiliated company 附属公司；联号；联营公司
p|+B3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\4d.sy0&>- affordability 负担能力
0d^Z uTN African Development Bank [AfDB] 非洲开发银行
({^9<Us after-acquired property 事后取得的财产
e>}}:Ud after-hours dealing 市后交易
\ H Z9S= after-tax profit 税后盈利；税后利润；税后溢利
"Tc W4U9 agency agreement 代理协议
lrWQOYf2 agency expenses 代理机构的开支
FV39QG4b4 agency fee 代理费
|X19fgk Agency Law 《代理法》
k]A8% z agent 代理人；承销人
7.Kc:7 agent of company 公司代理人
"2?l{4T\ agent's fee 代理人费；经纪费
23!;}zHp aggregate 总计；总数；总体数字
o|BP$P8V aggregate amount 总款额；总额
hm*cw[#O1x aggregate assets and liabilities 总体资产与负债
1o Lv.L aggregate at constant price 按固定价格计算的总体数字
6 9K{+| aggregate demand 总需求
d XHB # aggregate gross position 总持仓量
N |g;W aggregate limit 总限额
)~J>X{hy aggregate of salaries tax 合计薪俸税
!7bw 5H aggregate performance 总体表现；总体业绩
FQz?3w&ia aggregate supply 总体供应
a :, y
Z aggregate surplus 总盈余
zSE s? aggregate total 整体总额
)D&M2CUw"f aggregate value 总值；合计价值
8~ lIe:F- aggregated basis 合计基准
!4"^`ors$ aggregated net chargeable income 合计应课税入息实额
U69u'G: aggregation 合并计算；合计；总和
:O<bA& :d aggregation of incomes of husband and wife 夫妇入息合并计算
x%+{VStA aggregation of property 财产的总和
d[ >`")2) agio 差价；贴水
g*UMG> 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#Q2d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p?D2)( 《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》
<*!i$(gn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U9y|>P\)T 《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》
JA)?p{j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tR0pH8?e" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
z4#(Ze@u~_ agreement for a settlement 授产协议
!" #9<~Q,p agreement for assignment 转让协议
<h) .fX agreement for sale 售卖协议；买卖协议
PNOGN|D agreement for sale and purchase 买卖协议
; 22l"-F agreement for the payment of interest 支付利息协议
CT9 agreement for the repayment of money 还款协议
6lwta`2 agreement of reinsurance 再保险协议
]uj=:@ Agricultural Bank of China 中国农业银行
&3F}6W6A air passenger departure tax 飞机乘客离境税
OO dSKf8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
L4u;|-znw airport tax 机场税
aNn"X y\ k alcohol duty 酒精税
/M;#_+VK< alienation 让与；让渡；转让
aI(7nJ =R alimony 生活费；赡养费
NcOPL\ All Ordinaries Index [AOI] 所有普通股指数
H =*5ASc all risks 全险；综合险
im} ?rY All Sales Record for Stock Market 《股票市场成交报告》
{Gq*e/ Allied Capital Resources Limited 新联财务有限公司
<ljI;xE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%CwL:.| allocation letter 拨款信件
n% 'tKU\q allocation of fund 分配款项；预留款项
Pi,QHb`> allocation of profit 利润分配；溢利分配
2kAx>R allocation warrant 拨款令
vK7\JZ> allotment 分配；配股
0~wF3BgV allotment notice 股份配售通知；配股通知
9SlNq05G7 allotment of shares 股份分配
(&|_quP7O allowable 可获宽免；免税的
@E( 7V(m/ allowable business loss 可扣除的营业亏损
HoV^Y6 allowable expenses 可扣税的支出
d)cOhZy allowance 免税额；津贴；备抵；准备金
f4-a?bp allowance for debts 债项的免税额
^D^4
YJz allowance for depreciation by wear and tear 耗损折旧免税额
p.}Ls)I allowance for funeral expenses 殡殓费的免税额
]5~s "fnG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\!IMaB] allowance for repairs and outgoings 修葺及支出方面的免税额
2sNK allowance to debtor 给债务人的津贴
bNFL O
Q alteration of capital 资本更改
taGU alternate trustee 候补受托人
G2 2NQ~w8 amalgamation 合并
Pq*s{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V.ht,
~l ambit of charges 征税范围；收费范围
Zwcy4 >8 amended valuation 经修订的估值
>Vy>O &r American Commodities Exchange 美国商品交易所
21s4MagC American Express Bank Limited 美国运通银行
UYk>'\%H0 American Stock Exchange 美国证券交易所
w -Nhs6 amortization 摊销
Ol "3a| amount due from banks 存放银行同业的款项
MuoF FvA A amount due from banks abroad 存放海外银行同业的款项
g%F"l2M amount due from holding companies 控股公司欠款
g (VNy@ amount due from local banks 存放本港银行同业的款项
0;S, tJg amount due to banks 银行同业的存款
%ms'n amount due to banks abroad 海外银行同业的存款
1Je9,dd6 amount due to holding companies 控股公司存款
/bj
<Ft\ amount due to local banks 本港银行同业的存款
Go,N> HN amount due to outport banks 外埠银行同业的存款
WN( ymcdYB amount for note issue 发行纸币的款额
h )~=Dm amount of bond 担保契据的款额
Qk!;M | amount of consideration 代价款额
f\'{3I29 amount of contribution 供款数额
!O\;Nua amount of indebtedness 负债款额
N#lDW~e' amount of principal of the loan 贷款本金额
'r(1Nj amount of rates chargeable 应征差饷数额
-a*K$rnB amount of share capital 股本额
[I4ege> amount of sums assured 承保款额
Kv sh amount of variation 变动幅度
hcV JBK amount of vote 拨款数额
eh1Q7 ~ amount payable 应付款额
o6f_l^+H amount receivable 应收款额
dz~co Z9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vR0 ];{ analysis 分析
cvwhSdZu8 ancillary risk 附属风险
dK l^jsd annual account 周年帐目；周年帐目报表；年度决算；年结
hTP:[w) annual accounting date 年结日期
6 wco&7 annual allowance 每年免税额；年积金；年度津贴；年津
98 8]}{w annual balance 年度余额
| mu+9 annual disposable income 每年可动用收入
1ygpp0 IGJ annual estimates 周年预算
1c JF/"v annual fee 年费
iU6Gp-<M , annual general meeting 周年大会
r kiT1YTY annual growth rate 年增率；每年增长率
)54%HM_$k annual long-term supplement 长期个案每年补助金
qV5DW0. annual pensionable emolument 可供计算退休金的年薪
G=;k=oX( annual report 年报
?"?6,;F(4 Annual Report on the Consumer Price Index 《消费物价指数年报》
Z3[S]j C annual return 周年报表；周年申报表；每年报税表格
Y#!h9F Annual Return Rules 《周年报表规则》
4f(Kt,0 annual review of consumer prices 每年消费物价回顾
6} FO[ annual roll-forward basis 逐年延展方式
Hw#d_P: annual salary 年薪
Sa19q.~% annual statement 年度报表；年度决算表
olLfko4$*V 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
qY\f'K}Q* annuitant 年金受益人
b64
@s2] annuity 年金
$gBd <N9|c annuity contract 年金合约
jx Jv. annuity on human life 人寿年金
}|%eCVB antecedent debt 先前的债项
?g!V!VS2 ante-dated cheque 倒填日期支票
P/&]?f 0/ anticipated expenditure 预期开支
''\;z<v anticipated net profit 预期纯利
&3J@BMYp anticipated revenue 预期收入
drs B/ anti-inflation measure 反通货膨胀措施
-W,}rcj*| anti-inflationary stance 反通货膨胀立场
(C]o, 7cYS apparent deficit 表面赤字
6_N(;6kx( apparent financial solvency 表面偿债能力
1-RIN}CSd apparent partner 表面合伙人
Kscd}f)yx? application for personal assessment 个人入息课税申请书
EGl^ ! .' application of fund 资金应用
"UwH\T4I application to release as liquidator and to destruct the books of accounts and documents
bQ| V!mrN} 申请免除清盘人职务及毁灭帐簿与文件
1s1=rZ! appointed actuary 委任精算师
5U_H>oD appointed auditor 委任核数师；委任审计师
<0S=,! appointed trustee 委任的受托人
S*AERm appointer 委任人
Lg"C ] apportioned pro rata 按比例分摊
u&wi GwF[ apportionment 分配；分摊
j5@:a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K'#E3={tt apportionment formula 分摊方程式
+H$!a apportionment of estate duty 遗产税的分摊
=IAsH85Q appraisal 估价；评估
\QU^>2 3 appreciable growth 可观增长
Xl74@wq appreciable impact 显着影响
Ts~L:3oaQ appreciable increase 可观增长
!x'/9^i~v appreciation 增值；升值
%LYnxo7#C appreciation against other currencies 相对其他货币升值
xq"Jy=4Q* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#97h6m? appreciation tax 增值税
Fs[aa#v4B appropriation 拨款；拨用；拨付
Vb BPB5 $q appropriation account 拨款帐目
]({~,8s Appropriation Bill 拨款法案
q&:=<+2" appropriation-in-aid system 补助拨款办法
" vtCTl~t approved assets 核准资产
MQin"\ approved basket stock 认可一篮子证券
klUQkz |<a approved budget 核准预算
eW| ^tH approved charitable donation 认可慈善捐款
%4H RW;IU approved charitable institution 认可慈善机构
'U'yC2BI n approved currency 核准货币；认可货币
#n h|=X approved estimates 核准预算
1
hg}(Hix approved estimates of expenditure 核准开支预算
JmEj{K< 3I approved overseas insurer 核准海外保险人
F: mq'<Q approved overseas trust company 核准海外信托公司
0Ia( $.1mY approved pooled investment fund 核准汇集投资基金
q\ H[am approved provident fund scheme 认可公积金计划
iX3HtIBj' approved provision 核准拨款
N >>uCkC approved redeemable share 核准可赎回股份
?)e37 approved regional stock 认可地区性证券
"fq{Y~F%` approved retirement scheme 认可退休金计划
C!7>1I~5 approved subordinated loan 核准附属贷款
<]G]W/eB' arbitrage 套戥；套汇；套利
;NlWb = arbitrageur 套戥者；套汇者
Ie% EH arbitrary amount 临时款项
/r_~: 3F arrangement 措施；安排；协定
H.UX,O@ arrears 欠款
[V:\\$ arrears of pay 欠付薪酬
2k<;R': arrears of revenue 逾期未收税款；逾期未收的帐项
q{+_
<2U| articles of association 组织章程；组织细则；组织章程细则
10H)^p%3+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9uWY @zu ascertainment of profit 确定利润
/> 4"~q) "Asia Clear" “亚洲结算系统”
"O(9 m.CZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}pJwj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@O[5M2|r Asian Development Fund [ADF] 亚洲发展基金
N]RZbzK_5G Asian dollar bond 亚洲美元债券
=Fdg/X1 Asian dollar market 亚洲美元市场
]5%/ 3P,/ Asian dollar rate 亚洲美元利率
`mN4_\] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\rPbK+G. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
O(_[ayE asked price 沽盘；喊价；索价；卖方报价
&5: t n=E assessable income 应评税入息
B-l'vVx assessable loss 应评税亏损
Uk\Id ~xLV assessable profit 应评税利润
H<1WbM:w assessable value 应评税值
6S~sVUL9` assessed profit 估定利润
V %Sy"IG assessed value 经评估价值
VU@9@%TN assessment 评税；评定；估价；评税单
P\_` assessment number 评税编号；估价编号
V <bd;m assessment of additional tax 补加税评税
;V<fB/S.=+ assessment of performance 业绩评估；实绩评价
]KJj6xn Assessor 评税主任
NssELMtF!g asset price bubbles 资产价格泡沫
;D$)P7k6 asset-backed securities 具资产保证的证券
_2N$LLbg assets accretion 资产增值
D1 &A,2wO assets and liabilities 资产与负债
<\;# jF%V assets betterment statement 资产递增表；资产改进表
o;?/HE%,[ assets lending 实物放款；有抵押贷款
8n>9;D 5 n assets of the company passing on the death 死者去世时转移的公司资产
im @h -A]0 assets pledged as security for liabilities 用作负债抵押的资产
L QjsOo assets portfolio 资产投资组合
yBI'djL~> assets price 资产价格
T*KMksjxm` assets quality 资产质素
7k8 pZ assets realization 资产变现
t#2(j1 assets refinancing arrangement 资产再集资安排
P
3'O/! assets securitization 资产证券化
x.q+uU$^ assets situated outside Hong Kong 在香港以外地方的资产
)&!&AlLn assets stripping 削减资产；拆卖资产
:kGU,>BN assets value 资产值
nR`ov1RH assignee 承让人
'} $Dgp6e assignment 转让；转让书；转让契
l<);s assignment of interest 权益转让
H<3I 5Kgt assignment of letters patent and trade mark 专利证书及商标转让
9V5-%Iv assignment of property 物业转让；物业转让书
ooQQ-?" m assignment right 转让权
%plo=RF assignor 转让人
<n#DT associate 有联系的人；有关连人士；相联者；合伙人；联系人
*BR ^U$,e Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]K mO$4 associate member 附属会员
"&3h2(#% associated body corporate 相联法人团体
~
yX2\i" associated company 相联公司；联属公司
GI&h `X5,e associated corporation 相联法团
KVJ_E!i Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Dtj&W<NXo 公认会计师公会〔英国〕
Jke k-m Association of Futures Exchange Brokers 香港期货经纪协会
*M"}z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Y0X-Zqk' association of underwriters 承保人组织
z[;z>8|c assumption of control 接管
k5T,990 assurance 担保；保险；转易；转易书
/3{b%0Aa assurance of interest 权益的转易
hvaSH69*m at 19XX price 按一九ＸＸ年价格计算
5 ;HH4?]p at a discount 按赔价计算；按贴水价格计算；打折扣
hodgDrmO/ at a premium 按溢价计算；按升水价格计算
|vw"[7_aS at call 通知付款；按通知
/gG"v5] at constant market price 按固定市价计算
)-. _FOZ6 at constant price 按固定价格计算
=&:Y6XP at cost 按成本计算
Ywwu0 .H< at current market price 按当时市价计算；按现时市价计算
' <=+;q at current price 按当时价格计算；按现时价格计算
?5 {>;#0Z at factor cost 按要素成本计算；按生产要素成本计算
yNbjoFM .i at money-of-the-day price 按付款当日价格计算
y~\oTJb at or better 按指定或较佳价位〔买卖指令〕
N al9M[]c at par 按面值计算；平价
jB(| ";G at sight 见票即付
4H/fP]u at the close 按收市盘
G I1 at the opening 按开市盘
R~6$oeWAw attestation 见证；见证条款
c??mL4$'N at-the-money option 平价期权
{lc\,F* $ attorney 受权人；受托代表人
hzvd t attornment 新拥有人承认书
`V04 \05 attributable profit 可归属利润
>m$ 1+30X attributable share value 可归属股份价值
)h)]SF} Auckland Stock Exchange 奥克兰证券交易所
SBS3?hw
auction 拍卖
bR)(H%I auctioneer 拍卖商
.*)2SNH audit 审计；核数
a8UwhjFO Audit Commission 审计署
|/)${*a4n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:n-]>Q>5=k 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〕
~5oPpTAe audit review 帐目审查
G2T|RT $_K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\vO,E e~#W audited account 审计帐目；经审计的帐目
5yz(>EVH audited annual account 经审计的周年帐目
_BP&n audited balance sheet 经审计的资产负债表
uwy:t!(j auditor 核数师；核数主任；审计师
<Pi|J-Y auditor's certificate 核数师证明书；审计师证明书
_+E5T*dk auditor's report 核数师报告；审计师报告
ilqy /fL# Aussie bond 澳元债券
(:> ,u*x% austerity budget 紧缩预算
av|g}xnj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?snp8W-WB Australia All Ordinaries Index 澳洲所有普通股票指数
4v{o Australian Dollar [AUD] 澳元
Ob<{G" Australian Options Market 澳大利亚期权市场
:Nz2z[W$ Australian Securities Commission 澳洲证券事务监察委员会
=7m)sxj]w Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~o~!+`@q Australian Stock Exchange 澳大利亚证券交易所
OL^l 3 F Austrian Schilling [ATS] 奥地利先令
,]d /Q< authentication 认证；鉴证
@W"KVPd authority to purchase 委托购买证；委购书
z+n,uHs authorization 认可；核准；授权；授权书
?m\t| /0Q authorization by direction 指示授权
aq@8 "b(. authorization by instruction 指令授权
'?p<lu^^B authorization by warrant 令状授权
XLrwxj0 authorization of unit trust 单位信托的认可
}*S `qW;B authorized agent 指定代理人
yvO{:B8% authorized capital 法定资本
|M, iM] authorized clerk 出市员
!*B'?|a<\ authorized dealer 认可交易商
|}di&y@-JI authorized financial institution 认可财务机构
MjC_ ( cs authorized fund 认可基金
F}/S:(6LF2 authorized fund house 获授权的基金公司；认可基金公司
o9dY9o+Z authorized institution 认可机构
'$ t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I!Z_ [M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lrIjJ
V authorized insurer 获授权保险人；获认可承保人
)x=1]T>v"' authorized investment 特准投资项目
E vg_q> authorized person 获授权人
Eu@huN*/ authorized representative 获授权代表
Oa gsoik authorized share capital 法定股本
c2'Lfgx4 automated quotation system 自动报价系统
&keR~~/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
eEv@}1~ 自动交易系统〔香港期货交易所有限公司〕
`ux{ ;4q automatic adjustment mechanism 自动调整机制
0?:} P automatic adjustment system 自动调整系统
{ix?Brq/ Automatic Clearing House 自动票据交换所
4i(JZN? automatic exchange rates accumulation system 自动化汇率累集系统
n|R J;d30Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ORJIo automatic teller machine [ATM] 自动柜员机
mQ|v26R autopay 自动转帐
!u[eaLxV available assets 可用资产
Vg>dI&O available fiscal reserve 现存财政储备
`n @*{J8 available profit 可用利润
ijK"^4i Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
< (fRn`)PT average 平均；平均数；海损
R?"q]af~ average basic salary 平均基本薪金
SVh 7zh average consumer expenditure 平均消费开支；一般消费开支
\kM efU average cost 平均成本
% ,@e^3B average cost of land production 增辟土地平均成本
zkuU5O average daily turnover 平均每日成交额
eo ?;`7 average daily wage rate 平均每日工资率
o .!~8mD average expenditure pattern 平均开支模式
'm FqE n average growth rate 平均增长率
qh|_W(`y average net fixed assets 固定资产平均净值
pS'FI@.'{ average of relatives 相对价格平均数
Y4`}y-'d average price 平均价格
Tz8PS k1[ average propensity to consume 平均消费倾向；一般消费倾向
v50bdj9}k average propensity to save 平均储蓄倾向；一般储蓄倾向
PGhY>$q>b average rate 平均率
bB1 UZ O average revenue 平均收入；平均收益
Vr`R>S,- average stock 平均库存；平均存货
NflD/q/ L average yearly rent 平均年租
;S ^'V avoidance of double taxation 避免双重课税
q$Zh@ avoidance of tax 避税
