A:
e KP >} ` A share Ａ股；甲类股份
,|f=2t+5X abatement of tax 减税；减扣免税额
9^^\Z5 ABN AMRO Bank N.V. 荷兰银行
x ]VycS above-the-line expenditure 线上项目支出；经常预算支出
B"v*[p? above-the-line receipt 线上项目收入；经常预算收入
mbAzn ABSA Asia Limited 南非联合亚洲有限公司
R0M>'V ?e absolute change 绝对数值变更
O!PG ZuF absolute expenditure 实际开支
U" @5R[=F- absolute guideline figure 绝对准则数字
pII p61=$ absolute interest 绝对权益
zDg* ds\ absolute order of discharge 绝对破产解除令
gd[muR ~ absolute profit margin 绝对利润幅度
l_yy;e absolute value 实值；绝对值
F,YP Il absolutely vested interest 绝对既得权益
<B%wq>4S absorbed cost 已吸收成本；已分摊成本
j'*.=cwsp absorption 吸收；分摊；合并
Ioe.[&o6B absorption rate 吸收率；摊配率；分摊率
]xf89[ ;0 ACB Finance Limited 亚洲商业财务有限公司
\m`IgP* acceptable form of reciprocity 合理的互惠条件
ErN[maix# acceptable rate 适当利率；适当汇率
'
!huU acceptance agreement 承兑协议
hLfWDf*T| acceptance for honour 参加承兑
2 acceptor 承兑人；接受人；受票人
_Q:ot'(~0- acceptor for honour 参加承兑人
P]"@3Z&w accident insurance 意外保险
?;=7{E j Accident Insurance Association of Hong Kong 香港意外保险公会
7L+Wj }m accident insurance scheme 意外保险计划
*wAX&+); accident year basis 意外年度基准
E[hSL#0 accommodation 通融；贷款
do`'K3a" accommodation bill 通融票据；空头票据
}51QU FhL0 accommodation party 汇票代发人
^uo,LTq+ account balance 帐户余额；帐户结余
padV|hF3(e account book 帐簿
YBY;$&9 account collected in advance 预收款项
6cg,L:j# account current book 往来帐簿
9u ~C?w account of after-acquired property 事后取得的财产报告
L^u|= 9 account of defaulter 拖欠帐目
zt2# K account payable 应付帐款
H2 8-;>'` account payee only [A/C payee only] 只可转帐；存入收款人帐户
M"mvP r 9 account receivable 应收帐款
+:m)BLA4l account receivable report 应收帐款报表
VI3fvGHat{ account statement 结单；帐单；会计财务报表
[6@bsXiw account title 帐户名称；会计科目
tzl,r "k3 accountant's report 会计师报告
i K@RQi Accountant's Report Rules 会计师报告规则
pg!mOyn accounting and auditing procedure 会计与审计程序；会计与核数程序
.aL%}`8l? Accounting Arrangements 《会计安排》
E; yr 46 accounting basis 会计基础
2w8YtM3+"z accounting by Official Receiver 破产管理署署长呈交的帐目
FoIK, MdJ Accounting Circular 《会计通告》
=}ZY`O*/ accounting class 会计类别
Z=hn }QY.( accounting date 记帐日期；会计结算日期
!'\(OFv9Im accounting for money 款项核算
r:xg#&"* Accounting Officer 会计主任
\>T1&JT accounting period 会计报告期；会计期
]Y
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2& accounting policy 会计政策；会计方针
z@~Z Mk accounting practice 会计惯例
8<Nz34Y accounting principle 会计准则
"= s dn accounting record 会计记录
d+M ogku2 accounting report 会计报告
*{JD= ua Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w 8>lWgN Accounting Society of China 中国会计学会
7d{xXJ- accounting statement 会计报表
Yy!G?>hC accounting system 会计制度；会计系统
n n[idw accounting transaction 会计事项；帐务交易
E.'6p \ accounting treatment 会计处理
.K940& Ui accounting year 会计年度
)p!")
:'fv accretion 增值；添加
>yyu:dk-; accrual 应计项目；应累算数目
&x j40IZ accrual basis 应计制；权责发生制
4YOLy\"S accrual basis accounting 应计制会计；权责发生制会计
Wb FCj0 accrue 应累算；应计
<q MX,h2 accrued benefit 应累算利益
NVVAh5R accrued charges 应计费用
3F6'3NvVc2 accrued cumulative preference share dividend 应累算的累积优先股股息
YC{7;=P f accrued expenses 应累算费用
Vg (p_k45` accrued interest payable 应付利息；应计未付利息
| rpMwkR accrued interest receivable 应收利息；应计未收利息
9( &$Gwi accrued right 累算权益
,g P;XRe1 accruing profit 应累算的利润
.>`7d =K T accumulated fiscal reserve 累积财政储备
R]kH$0` accumulated profit 累积利润；滚存溢利
o W7;t accumulated reserve 累积储备
N9c#N%cu accumulation of surplus income 累积收益盈余
T~>&m~} + acquired assets 既得资产
U:/_T>f% acquisition 收购；购置；取得
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acquisition cost 购置成本
J( ~xU0gd' acquisition expenses 购置费用
cP21x<n acquisition of 100% interest 收购全部股权
TDtH R hq7 acquisition of control 取得控制权
EY1L5 Ba. acquisition of fixed assets 购置固定资产
Rlr[uU_ acquisition of shell “买壳”
Yk4ah$}%-^ acquisition price 收购价
ht:L
L#b*( act of God 天灾
,! ~U5~ acting partner 执事合伙人
4 [0.M active market 买卖活跃的市场；交投畅旺的市场；旺市
' ]Km%uwL active partner 积极参与的合伙人
8W.-Y|[5? active trading 交投活跃
[xs` Pi actual circulation 实际流通
jaTCRn3|< actual cost 实际成本
ZDr TPnA[ actual expenditure 实际开支；实际支出
*!EHs04 actual income 实际入息；实际收入；实际收益
H]lD*3b actual market 现货市场
Gw D"j] actual price 现货价；实际价格
7
dG _E]& actual profit 实际利润
TI'~K}Te actual quotation 实盘；实际价位；实际报价
$EG<LmC-Q actual year basis 按实际年度计算
_i"[m(ABj1 actuals 实货
%D^j7`Z actuarial investigation 精算调查
:)e/(I] actuarial principle 精算原则
[s!c c:JR actuarial report 精算师报告
)o_$AbPt Actuarial Society of Hong Kong 香港精算学会
87V XVI actuarial valuation 精算师估值
}>Lz\.Z/+[ actuary 精算师
ku5g`h o ad referendum agreement 暂定协议；有待覆核的协定
z :$TW{%M ad valorem duty 从价税；按值征税
P[cGC mM ad valorem duty system 从价税制
YAF0I%PYU ad valorem fee 从价费
"jl`FAu)q ad valorem tariff 从价关税
:n?} G0y additional allowance 额外免税额
!P)7t`X additional amount for unexpired risk 未过期风险的额外款额
k|^nrjStC additional assessable profit 补加应评税利润
`^E(P1oJ3 additional assessment 补加评税
5.)/gK2$ additional commitment 额外承担
)\0c2_w> additional commitment vote 额外承担拨款
j%&^q D,
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iQaF R@ additional dependent parent allowance 供养父母额外免税额
f1VA61z{) additional provision 额外拨款
20uR? /|@ additional stamp duty 附加印花税
"Zic ac@N additional tax 补加税罚款；补加税款
[C~{g # Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M#>f:_`< adjudged bankrupt 被裁定破产
M8l R#2n| adjudicated bankrupt 裁定破产人
LYiz:cQh adjudication fee 裁定费；评定印花税额手续费；评估契据费
zPoIs @ adjudication of bankruptcy 裁定破产；宣告破产
z3}4 +~ ~ adjudication of insolvency 裁定无力偿还债务
xZ"kJ'C4} adjusted actual 经调整的实数；调整后的实数
~Urj:l adjusted current assets 经调整的流动资产；调整后的流动资产
yYTiAvN adjusted figure 经调整的数字；调整后的数额
">RDa<H] adjusted liabilities 经调整的负债；调整后的负债
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adjusted loss 经调整的亏损；调整后的亏损
7~q ' 3 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
Z.0^:rVp~ adjusted profit 经调整的利润；调整后的利润
>G+?X+9 adjusted surplus 经调整的盈余额；调整后的盈余额
*SZ*S %oS3 adjusted value 经调整的价值；调整后的价值
iN s adjustment 调整；修订；理算〔保险〕
hAZ"M:f adjustment centre 调剂中心
:@X@8j": adjustment lag 调整过程的时间差距；调整时差
8eoDE. } adjustment mechanism 调整机制
#P6;-d@a adjustment of loss 亏损调整
{=d\t<p*n adjustment process 调整过程；调整程序
58My6(5y adjustment range 调整幅度
v4< x 4 administered exchange rate 受管制汇率
/SD2e@x{U Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e{9(9qE" administration expenses 行政费用
A d7=JzV administration fee 手续费；行政费
[ ! :.9 administration in bankruptcy 破产管理
Hv>Hz*s_I administration order 遗产管理令
G#0 4h{ administrator 管理人；遗产管理人
M:(k7a+[^ administrator of the estate 遗产管理人
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admission of debt 债项承认书
71w $i
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\h"Q gHzp advance 放贷款项；垫付款项；预支款项；预付款项
Im_`q\i advance account 暂支帐目；预付款帐户
M gLz:2
:F advance compensation 预付补偿金
N|1k6g= 0 advance from shareholder 股东垫款
!'C^qrh advance pending reimbursement 预支以待日后付还
i_&&7. advanced economy 先进经济体系
D &wm7, advancement 预付；预付财产
3C 8'@-U advances warrant 垫款令
|v{ a5|<E advancing 贷出
r,b-c adverse balance 逆差
G>{;@u adverse exchange 逆汇
Rf\>bI<. advertisement addressed to shareholders 在报章刊登的致股东通告
)P.|Xk:r advice for collection 托收通知书
B|~\m ~ advice of drawing 提款通知书；汇票通知书
D`.CXFI+U advice of payment 付款通知
NLF{W|X Advisory Committee [Securities and Futures Commission]
|^@TA=_ 谘询委员会〔证券及期货事务监察委员会〕
uoKC+8GA Advisory Committee on Diversification 经济多元化谘询委员会
aARm nV affidavit 誓章；遗产申报誓章
U=%S6uL\bx affidavit of no receipt 述明无收款的誓章
fr\UX }o affiliate 联号；联营公司；附属公司
@,sg^KB affiliated company 附属公司；联号；联营公司
! /$BXUrd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5,qfr!hN, affordability 负担能力
,[^P African Development Bank [AfDB] 非洲开发银行
X;p,Wq#D' after-acquired property 事后取得的财产
4//Ww6W: after-hours dealing 市后交易
4oOe after-tax profit 税后盈利；税后利润；税后溢利
58MBG &a% agency agreement 代理协议
g!% csf agency expenses 代理机构的开支
c6 6Iy " agency fee 代理费
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Gk;u Agency Law 《代理法》
VxfFk4 agent 代理人；承销人
7z6y n= B agent of company 公司代理人
c{#lKD<7 agent's fee 代理人费；经纪费
82V xk aggregate 总计；总数；总体数字
eGLLh_V" aggregate amount 总款额；总额
z0Gh |N@) aggregate assets and liabilities 总体资产与负债
^QV;[ha,o aggregate at constant price 按固定价格计算的总体数字
Qo{^jDe,c* aggregate demand 总需求
`)H.TMI
aggregate gross position 总持仓量
=J?<M?ugf aggregate limit 总限额
4- 6' aggregate of salaries tax 合计薪俸税
12E@9s$Z aggregate performance 总体表现；总体业绩
+2W#= G aggregate supply 总体供应
%-T]!3"n aggregate surplus 总盈余
R{6.O+j` aggregate total 整体总额
Tj *zlb4 aggregate value 总值；合计价值
.'7o,)pJ< aggregated basis 合计基准
dmrM %a}W- aggregated net chargeable income 合计应课税入息实额
<v[,A8Q aggregation 合并计算；合计；总和
y)#Ib*? aggregation of incomes of husband and wife 夫妇入息合并计算
:d! .E$S aggregation of property 财产的总和
J/wot, j^ agio 差价；贴水
FAU^(]-5m 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》
;Z.}~d6>! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F+L q 《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》
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g Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zYSXG -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》
haa [ob6T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~Cj+6CrT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F K={ % agreement for a settlement 授产协议
\& AmX8" [ agreement for assignment 转让协议
6z=:x+m agreement for sale 售卖协议；买卖协议
iQin|$F_O agreement for sale and purchase 买卖协议
wTIOCj agreement for the payment of interest 支付利息协议
/2?GRwU~P agreement for the repayment of money 还款协议
w},k~5U^s agreement of reinsurance 再保险协议
0V srAV0 Agricultural Bank of China 中国农业银行
l!q i:H<=1 air passenger departure tax 飞机乘客离境税
"W:'cIw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$o1G xz airport tax 机场税
bEy j8=P; alcohol duty 酒精税
<r 3F*S= alienation 让与；让渡；转让
S <|e/![@ alimony 生活费；赡养费
0 -4WLMx All Ordinaries Index [AOI] 所有普通股指数
]rHdG^0uss all risks 全险；综合险
se$GE:hC1Q All Sales Record for Stock Market 《股票市场成交报告》
i':< Ro Allied Capital Resources Limited 新联财务有限公司
<(@m913| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)BS./zD*[< allocation letter 拨款信件
"2 qp-'^[c allocation of fund 分配款项；预留款项
3=5+NJ'8 allocation of profit 利润分配；溢利分配
`<Zp!Hl(j allocation warrant 拨款令
]eP&r?B allotment 分配；配股
MF]s(7U4 ` allotment notice 股份配售通知；配股通知
> -Jd@7- allotment of shares 股份分配
bv$)^ allowable 可获宽免；免税的
$N5}N\C:a allowable business loss 可扣除的营业亏损
V!3O
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/o![%&-l allowance 免税额；津贴；备抵；准备金
81H04L9K 7 allowance for debts 债项的免税额
1c+[S]7rY allowance for depreciation by wear and tear 耗损折旧免税额
-Vt*(L allowance for funeral expenses 殡殓费的免税额
eSywWSdf0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=1 yU&
PJ allowance for repairs and outgoings 修葺及支出方面的免税额
+&-/$\" allowance to debtor 给债务人的津贴
nvsuF)%9hZ alteration of capital 资本更改
Kv!CL9^LX7 alternate trustee 候补受托人
)MW.Y amalgamation 合并
o XV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~n|*-r ca ambit of charges 征税范围；收费范围
eH=lX9 amended valuation 经修订的估值
3 MiNJi#=2 American Commodities Exchange 美国商品交易所
f#/v^Ql* American Express Bank Limited 美国运通银行
<q%buy Qna American Stock Exchange 美国证券交易所
>K;p+( <6 amortization 摊销
RP z0WP amount due from banks 存放银行同业的款项
O\B_=KWDO amount due from banks abroad 存放海外银行同业的款项
;wgm
' jr amount due from holding companies 控股公司欠款
"DfvoQ P amount due from local banks 存放本港银行同业的款项
`gD'q5.z;3 amount due to banks 银行同业的存款
_~ =X/I R amount due to banks abroad 海外银行同业的存款
, S}[ 48$ amount due to holding companies 控股公司存款
x(5>f9b b amount due to local banks 本港银行同业的存款
U Fm E`|le amount due to outport banks 外埠银行同业的存款
&D>e>]E|P amount for note issue 发行纸币的款额
|z Gwt Z amount of bond 担保契据的款额
70a7}C\/o amount of consideration 代价款额
"+r8izB amount of contribution 供款数额
7oh6G amount of indebtedness 负债款额
]6W#P7 amount of principal of the loan 贷款本金额
B.;/N220P amount of rates chargeable 应征差饷数额
.z7F58 amount of share capital 股本额
>j_,3{eJ amount of sums assured 承保款额
TR5"K{WDx amount of variation 变动幅度
:_i1)4[! amount of vote 拨款数额
j!qO[CJJ amount payable 应付款额
^'*9,.ltd amount receivable 应收款额
70mQ {YNN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B@=+Fg DD analysis 分析
\O^b |0zc ancillary risk 附属风险
D%Hz'G0| annual account 周年帐目；周年帐目报表；年度决算；年结
u==bLl=$ annual accounting date 年结日期
;:hyW,J annual allowance 每年免税额；年积金；年度津贴；年津
+JB. EW/ annual balance 年度余额
S3`zB?7, annual disposable income 每年可动用收入
ke2'?,f annual estimates 周年预算
{1>V~e8t annual fee 年费
?o"wyF A* annual general meeting 周年大会
2 Do^N5y annual growth rate 年增率；每年增长率
sr
sDnf annual long-term supplement 长期个案每年补助金
8BhLO.( <O annual pensionable emolument 可供计算退休金的年薪
;Q:^|Fw!F annual report 年报
yfnqu4Cn Annual Report on the Consumer Price Index 《消费物价指数年报》
+kd88Fx annual return 周年报表；周年申报表；每年报税表格
e$4 5 OL Annual Return Rules 《周年报表规则》
M a: xxsH. annual review of consumer prices 每年消费物价回顾
J} hi)k annual roll-forward basis 逐年延展方式
S `5^H~ annual salary 年薪
r,A750P^ annual statement 年度报表；年度决算表
b-@6w(j Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
`) * annuitant 年金受益人
T8JM4F annuity 年金
pe Y( 4# annuity contract 年金合约
`QC{}Oo^ annuity on human life 人寿年金
n1a;vE{! antecedent debt 先前的债项
\vs,$h ante-dated cheque 倒填日期支票
L8Z[Ly+_ anticipated expenditure 预期开支
8tK 8|t5+ anticipated net profit 预期纯利
/KO!s,Nk anticipated revenue 预期收入
s{2BG9s anti-inflation measure 反通货膨胀措施
WhMr'l/e anti-inflationary stance 反通货膨胀立场
#^" \WG7{ apparent deficit 表面赤字
-:Nowb apparent financial solvency 表面偿债能力
iKu[j)F apparent partner 表面合伙人
hT>h application for personal assessment 个人入息课税申请书
pj6 Q0h) application of fund 资金应用
Ge8&_7 application to release as liquidator and to destruct the books of accounts and documents
xYtY}?!" 申请免除清盘人职务及毁灭帐簿与文件
t IdH?x appointed actuary 委任精算师
'sn%+oN appointed auditor 委任核数师；委任审计师
#U{^L{1Gx appointed trustee 委任的受托人
<fC gU& appointer 委任人
t7H2z}06=h apportioned pro rata 按比例分摊
cmmH)6c> apportionment 分配；分摊
{l-,Jbfi` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
KN'l/9. apportionment formula 分摊方程式
`^-?yu@ apportionment of estate duty 遗产税的分摊
|qE"60&"} appraisal 估价；评估
1c(1 YGuH appreciable growth 可观增长
n6ETWjP appreciable impact 显着影响
^VR1whCrx appreciable increase 可观增长
_Z~w pO}/ appreciation 增值；升值
f9cS^v_: appreciation against other currencies 相对其他货币升值
R|Z $aHQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E<1^i;F appreciation tax 增值税
U59uP
7n appropriation 拨款；拨用；拨付
is}o5\JEL appropriation account 拨款帐目
#r `hK) Appropriation Bill 拨款法案
5H1SC8+B, appropriation-in-aid system 补助拨款办法
(d | approved assets 核准资产
$h 0 ] approved basket stock 认可一篮子证券
{6!Mf+ Xq approved budget 核准预算
yK+76\} I approved charitable donation 认可慈善捐款
=3?t%l;n approved charitable institution 认可慈善机构
"Q`{+|'=E approved currency 核准货币；认可货币
wO@b= 1j approved estimates 核准预算
rteViq+|. approved estimates of expenditure 核准开支预算
N{IY \/;\ approved overseas insurer 核准海外保险人
,--/oP approved overseas trust company 核准海外信托公司
&THM]3: approved pooled investment fund 核准汇集投资基金
0|nvi=4~e| approved provident fund scheme 认可公积金计划
/ ZlW9| approved provision 核准拨款
8)&H=#E approved redeemable share 核准可赎回股份
mDC{c ? approved regional stock 认可地区性证券
w1F7gd approved retirement scheme 认可退休金计划
S
U~vS approved subordinated loan 核准附属贷款
c|x:]W'ij arbitrage 套戥；套汇；套利
_- H uO/ arbitrageur 套戥者；套汇者
R XkE"H{ arbitrary amount 临时款项
[aU#"k)M arrangement 措施；安排；协定
(pm]U7 arrears 欠款
e,>L&9] ZI arrears of pay 欠付薪酬
F=kD/GCB arrears of revenue 逾期未收税款；逾期未收的帐项
v)N8vFdd articles of association 组织章程；组织细则；组织章程细则
S ])YU?e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.J#xlOa- ascertainment of profit 确定利润
12])``9 "Asia Clear" “亚洲结算系统”
X&0m$ x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x2ln$dSy7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
BP6;dF5 E Asian Development Fund [ADF] 亚洲发展基金
',n;ag`c Asian dollar bond 亚洲美元债券
M6vW}APH[n Asian dollar market 亚洲美元市场
HdGAE1eU]} Asian dollar rate 亚洲美元利率
,G S8Gu Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BhJqMK>'S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
d i`}Y& asked price 沽盘；喊价；索价；卖方报价
=L{lt9qQz assessable income 应评税入息
_SjS^z~ assessable loss 应评税亏损
4NUCLr7Y assessable profit 应评税利润
7qt<C LJ assessable value 应评税值
|jJC~/WR assessed profit 估定利润
r.**
z j assessed value 经评估价值
3Zs|arde2 assessment 评税；评定；估价；评税单
zL5 r 8mD3 assessment number 评税编号；估价编号
T D].*9 assessment of additional tax 补加税评税
JXUnhjB,B assessment of performance 业绩评估；实绩评价
{g@Wd2-J} Assessor 评税主任
E&}r"rbI asset price bubbles 资产价格泡沫
?/9]"HFH N asset-backed securities 具资产保证的证券
T 5)Xl 'Q assets accretion 资产增值
Kg=TPNf"$ assets and liabilities 资产与负债
D Km` assets betterment statement 资产递增表；资产改进表
9Gfm?.O 5 assets lending 实物放款；有抵押贷款
s@OCj0'l assets of the company passing on the death 死者去世时转移的公司资产
X ~%I(?OX assets pledged as security for liabilities 用作负债抵押的资产
@y[Zr6\z assets portfolio 资产投资组合
aDb@u3X@ assets price 资产价格
-`n>q^A7e assets quality 资产质素
quN7'5ZC[ assets realization 资产变现
.21% ~"dxJ assets refinancing arrangement 资产再集资安排
p< ?~ ~7V assets securitization 资产证券化
4,tMaQ assets situated outside Hong Kong 在香港以外地方的资产
d%Jl9!u assets stripping 削减资产；拆卖资产
\O/ " F; assets value 资产值
,*Y*ov23aQ assignee 承让人
7)O?j c assignment 转让；转让书；转让契
5s8S;Pb]< assignment of interest 权益转让
3hab51J assignment of letters patent and trade mark 专利证书及商标转让
k:4 Z c3 assignment of property 物业转让；物业转让书
>};,Byv!% assignment right 转让权
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@ dI assignor 转让人
e'[T 5H I associate 有联系的人；有关连人士；相联者；合伙人；联系人
*#;8 mM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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GEk associate member 附属会员
iN8?~T}w associated body corporate 相联法人团体
g4<%t,(88E associated company 相联公司；联属公司
'C+z associated corporation 相联法团
Qh%/{6(u Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"5 PP<A,F( 公认会计师公会〔英国〕
n{d} ]V@ Association of Futures Exchange Brokers 香港期货经纪协会
QG ?7L_I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
sqi~j(&\1 association of underwriters 承保人组织
vD D !.i assumption of control 接管
m8n!<_NFt( assurance 担保；保险；转易；转易书
Y;6<AIx> assurance of interest 权益的转易
#QXv[%k at 19XX price 按一九ＸＸ年价格计算
$SSE\+ |3 at a discount 按赔价计算；按贴水价格计算；打折扣
pRx^O
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OOQf a#~k at call 通知付款；按通知
gn1`ZYg at constant market price 按固定市价计算
O_K@\<;~ at constant price 按固定价格计算
{R
`IA|T#k at cost 按成本计算
/ _@S*=T5 at current market price 按当时市价计算；按现时市价计算
4A^hP![c#] at current price 按当时价格计算；按现时价格计算
7 {RI`Er` at factor cost 按要素成本计算；按生产要素成本计算
Ev0GAc1 at money-of-the-day price 按付款当日价格计算
p^Ca-+R3 at or better 按指定或较佳价位〔买卖指令〕
Msn)jh at par 按面值计算；平价
fKOm\R47 at sight 见票即付
7Ro7/PT ( at the close 按收市盘
H$KE*Wwq at the opening 按开市盘
F x4C]S attestation 见证；见证条款
ih.U zPg at-the-money option 平价期权
z{d] ,M attorney 受权人；受托代表人
T?!^-PD9* attornment 新拥有人承认书
ehtiu!Vk attributable profit 可归属利润
(M4~N)7<P5 attributable share value 可归属股份价值
> C+0LF`U Auckland Stock Exchange 奥克兰证券交易所
(aVs p *E auction 拍卖
$5GvF1 auctioneer 拍卖商
E}lU?U5i audit 审计；核数
a({qc0+UK Audit Commission 审计署
_DMj )enH" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c=I!?a" 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〕
(6A>:_) audit review 帐目审查
twz Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9<kKno audited account 审计帐目；经审计的帐目
]w]Swt2n audited annual account 经审计的周年帐目
VXQS~#dQj audited balance sheet 经审计的资产负债表
T~s/@*y9 auditor 核数师；核数主任；审计师
_bqiS]: auditor's certificate 核数师证明书；审计师证明书
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v%M2'c auditor's report 核数师报告；审计师报告
_t6 siB_u Aussie bond 澳元债券
THJ KuWy austerity budget 紧缩预算
c x|[P6d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j8zh^q Australia All Ordinaries Index 澳洲所有普通股票指数
-?e~dLu Australian Dollar [AUD] 澳元
)~_!u}+:( Australian Options Market 澳大利亚期权市场
Yk(OVl T Australian Securities Commission 澳洲证券事务监察委员会
Z%Y=Lx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L'6_~I Australian Stock Exchange 澳大利亚证券交易所
}1TfKS]m> Austrian Schilling [ATS] 奥地利先令
[
w authentication 认证；鉴证
MFX&+c authority to purchase 委托购买证；委购书
_S8]W
!c authorization 认可；核准；授权；授权书
`PSr64h:D authorization by direction 指示授权
H`-%)c= authorization by instruction 指令授权
eG|e1t K+ authorization by warrant 令状授权
j_&/^-; e authorization of unit trust 单位信托的认可
^%M!!wlUH authorized agent 指定代理人
m{mK; D
authorized capital 法定资本
+
h`:qB authorized clerk 出市员
:|<D(YA authorized dealer 认可交易商
lcJ`OLG authorized financial institution 认可财务机构
)jR:\fe authorized fund 认可基金
vMzR3@4e authorized fund house 获授权的基金公司；认可基金公司
L45&O
*% authorized institution 认可机构
I-k M~q_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U'" ; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6TfL|W< authorized insurer 获授权保险人；获认可承保人
jt"p Js' authorized investment 特准投资项目
e WqJ 2Tt authorized person 获授权人
vH#
U S authorized representative 获授权代表
"M7ry9dDH authorized share capital 法定股本
Lr)h>j6\ automated quotation system 自动报价系统
L]9!-E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m4 E 6L 自动交易系统〔香港期货交易所有限公司〕
mb0${n~fz automatic adjustment mechanism 自动调整机制
IL3,dad'^ automatic adjustment system 自动调整系统
8 PXleAn Automatic Clearing House 自动票据交换所
VOG DD@ automatic exchange rates accumulation system 自动化汇率累集系统
$Y $!nPO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H\8i9RI automatic teller machine [ATM] 自动柜员机
+SPC@E_v autopay 自动转帐
-5p=gO available assets 可用资产
G8QJM0VpS available fiscal reserve 现存财政储备
GPP~*+n available profit 可用利润
QlJ CdC Sy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"uGJ\ average 平均；平均数；海损
J9/9k average basic salary 平均基本薪金
s]L`&fY]O average consumer expenditure 平均消费开支；一般消费开支
?U| ~h1
average cost 平均成本
BTjF^&` average cost of land production 增辟土地平均成本
x 9Gm)~ average daily turnover 平均每日成交额
Ip8 Ap$ average daily wage rate 平均每日工资率
*2 MUG
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:U ?P~HI average growth rate 平均增长率
wH|\;M{0V1 average net fixed assets 固定资产平均净值
@=Ly#HuUM average of relatives 相对价格平均数
umrRlF4 M; average price 平均价格
<6dD{{J]>p average propensity to consume 平均消费倾向；一般消费倾向
jJ55Az?t: average propensity to save 平均储蓄倾向；一般储蓄倾向
rRT9 )wDa average rate 平均率
b\=0[kBQw average revenue 平均收入；平均收益
;a{ Dr average stock 平均库存；平均存货
> %#J8 average yearly rent 平均年租
Zs+6Zd4f avoidance of double taxation 避免双重课税
(d# ? \ avoidance of tax 避税
