A:
I|Gp$ uq _ A share Ａ股；甲类股份
,cq F3 abatement of tax 减税；减扣免税额
Q $fmD ABN AMRO Bank N.V. 荷兰银行
A@Dw<.&_I above-the-line expenditure 线上项目支出；经常预算支出
}1r m above-the-line receipt 线上项目收入；经常预算收入
Ps<d('= ABSA Asia Limited 南非联合亚洲有限公司
c_>f0i absolute change 绝对数值变更
?R$&Xe!5 absolute expenditure 实际开支
p'om- absolute guideline figure 绝对准则数字
mml
z& h absolute interest 绝对权益
x,'!eCKN absolute order of discharge 绝对破产解除令
z<5m
fAm absolute profit margin 绝对利润幅度
AoyX\iqQ absolute value 实值；绝对值
* oybD=%4 absolutely vested interest 绝对既得权益
Qa.u Mq absorbed cost 已吸收成本；已分摊成本
&y#r;L<9 absorption 吸收；分摊；合并
4
uQT5 absorption rate 吸收率；摊配率；分摊率
YX#-ny K ACB Finance Limited 亚洲商业财务有限公司
@$z<i `4 acceptable form of reciprocity 合理的互惠条件
(IPY^>h acceptable rate 适当利率；适当汇率
PsZ
>P|e1 acceptance agreement 承兑协议
' g{9@PkGn acceptance for honour 参加承兑
Ox-|JJ= acceptor 承兑人；接受人；受票人
jQ)T6 7 acceptor for honour 参加承兑人
Mec5h}^ accident insurance 意外保险
? C/Te) Accident Insurance Association of Hong Kong 香港意外保险公会
QMZ)-ty" accident insurance scheme 意外保险计划
v~Y^r2 accident year basis 意外年度基准
+[tP_%/r'^ accommodation 通融；贷款
^7Fh{q4IE accommodation bill 通融票据；空头票据
~^cMys |' accommodation party 汇票代发人
x]33LQ1] account balance 帐户余额；帐户结余
Cn[0(s6 account book 帐簿
1Pa tH[T[ account collected in advance 预收款项
{,L+1h account current book 往来帐簿
jkvgoxY account of after-acquired property 事后取得的财产报告
)[Yv?>ib account of defaulter 拖欠帐目
2r Zx Sg account payable 应付帐款
5v6Ei i: account payee only [A/C payee only] 只可转帐；存入收款人帐户
&ZQJ>#~j^ account receivable 应收帐款
~ _ !F01s account receivable report 应收帐款报表
k%G1i-] 4 account statement 结单；帐单；会计财务报表
o-Ga3i 8 account title 帐户名称；会计科目
Z R'H \Z accountant's report 会计师报告
vz!s~cAt Accountant's Report Rules 会计师报告规则
h3;bxq!q accounting and auditing procedure 会计与审计程序；会计与核数程序
RG4 sQ0 Accounting Arrangements 《会计安排》
O
&-wxJ]S accounting basis 会计基础
]H1I,`=@ accounting by Official Receiver 破产管理署署长呈交的帐目
9cj9 S B4 Accounting Circular 《会计通告》
LA)[ip4 accounting class 会计类别
%?Ev|:i`@ accounting date 记帐日期；会计结算日期
qQH]`#P accounting for money 款项核算
@qHNE,K Accounting Officer 会计主任
6!(@@^7{* accounting period 会计报告期；会计期
~b2wBs)r accounting policy 会计政策；会计方针
,zT y?OQ accounting practice 会计惯例
nxl[d\ap+n accounting principle 会计准则
VZl6t;cn accounting record 会计记录
Qg<(u?7N accounting report 会计报告
.?hP7;hhI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1&U>,;]* Accounting Society of China 中国会计学会
cx0*X* accounting statement 会计报表
BG u?<bET accounting system 会计制度；会计系统
a 7,C>%I accounting transaction 会计事项；帐务交易
j ku}QM^ accounting treatment 会计处理
g"> {9 YE accounting year 会计年度
# m *J& accretion 增值；添加
Kc^;vT >3 accrual 应计项目；应累算数目
LoGVwRmoC accrual basis 应计制；权责发生制
+PuPO9jKO@ accrual basis accounting 应计制会计；权责发生制会计
#&7}-"Nd accrue 应累算；应计
0a "c2J accrued benefit 应累算利益
TG5XSy accrued charges 应计费用
lgtC |k M= accrued cumulative preference share dividend 应累算的累积优先股股息
~((w?Yy"v accrued expenses 应累算费用
D= h)& accrued interest payable 应付利息；应计未付利息
=%BZ9,l accrued interest receivable 应收利息；应计未收利息
\R;`zuv accrued right 累算权益
=pC3~-;3 accruing profit 应累算的利润
c?,i3s+2Y accumulated fiscal reserve 累积财政储备
(#E.`e1#6 accumulated profit 累积利润；滚存溢利
smDw<slC accumulated reserve 累积储备
E}tqQ*u accumulation of surplus income 累积收益盈余
' >rw(3 acquired assets 既得资产
r'*}TM'8 acquisition 收购；购置；取得
: 7`[$<~E acquisition cost 购置成本
h|"9 LU4a acquisition expenses 购置费用
.?Gd'Lp acquisition of 100% interest 收购全部股权
jav#f{' acquisition of control 取得控制权
=Yt
R` acquisition of fixed assets 购置固定资产
#*(t d<Cp acquisition of shell “买壳”
5Ee bPXBzB acquisition price 收购价
%$Aq le[ act of God 天灾
heK7pH7;d acting partner 执事合伙人
; IokThI active market 买卖活跃的市场；交投畅旺的市场；旺市
s K5r$Dbr active partner 积极参与的合伙人
a)'5Nw9* active trading 交投活跃
2j[&=R/. actual circulation 实际流通
~7zGI\= P@ actual cost 实际成本
DY?Kfvef actual expenditure 实际开支；实际支出
|Xk4&sDrK actual income 实际入息；实际收入；实际收益
]h5Yg/sms actual market 现货市场
YS%h^>I^ actual price 现货价；实际价格
y)@[Sl> actual profit 实际利润
\ 0f{ S40 actual quotation 实盘；实际价位；实际报价
W0]gLw9* actual year basis 按实际年度计算
i0$kit actuals 实货
ZXuv CI actuarial investigation 精算调查
&@yo;kB actuarial principle 精算原则
*=*AAF actuarial report 精算师报告
6gs0 1c,BA Actuarial Society of Hong Kong 香港精算学会
#c66) actuarial valuation 精算师估值
k<\$OoOZ actuary 精算师
&E=>Hj(dTG ad referendum agreement 暂定协议；有待覆核的协定
Ua B @ ad valorem duty 从价税；按值征税
8 {X"h# ad valorem duty system 从价税制
3^6
d]f ad valorem fee 从价费
9B7^lR ad valorem tariff 从价关税
SV~~Q_U9 additional allowance 额外免税额
Aw5HF34J additional amount for unexpired risk 未过期风险的额外款额
S :<Nc{C additional assessable profit 补加应评税利润
Gnq?"</ additional assessment 补加评税
} =]M2} additional commitment 额外承担
{R? U.eJW additional commitment vote 额外承担拨款
tyqT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e!=kWc additional dependent parent allowance 供养父母额外免税额
4Q6mo/=H additional provision 额外拨款
d*%`!G additional stamp duty 附加印花税
&?yZv { additional tax 补加税罚款；补加税款
VQS~\:1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~15N7=wCM adjudged bankrupt 被裁定破产
cbT7C G adjudicated bankrupt 裁定破产人
Tap.5jHL adjudication fee 裁定费；评定印花税额手续费；评估契据费
# a8B/- adjudication of bankruptcy 裁定破产；宣告破产
VN\W]jT adjudication of insolvency 裁定无力偿还债务
(j3xAA adjusted actual 经调整的实数；调整后的实数
suzZdkMA adjusted current assets 经调整的流动资产；调整后的流动资产
65aK2MS@ adjusted figure 经调整的数字；调整后的数额
!74S adjusted liabilities 经调整的负债；调整后的负债
1BpiV-]=
adjusted loss 经调整的亏损；调整后的亏损
hj.a&% adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
?3.b{Cq{- adjusted profit 经调整的利润；调整后的利润
j?x>_#tIY adjusted surplus 经调整的盈余额；调整后的盈余额
]33>m|?@ adjusted value 经调整的价值；调整后的价值
? }U( 3 adjustment 调整；修订；理算〔保险〕
lUvpszH= adjustment centre 调剂中心
)j0TeE1R adjustment lag 调整过程的时间差距；调整时差
TO?R({yx* adjustment mechanism 调整机制
7O J'){R$ adjustment of loss 亏损调整
G f<'WQ[ adjustment process 调整过程；调整程序
ikv Wh<=>H adjustment range 调整幅度
qtQ6cq Ld administered exchange rate 受管制汇率
l)&X$3? tz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
''\O v administration expenses 行政费用
Dw<bn<e- administration fee 手续费；行政费
Z*= $8 e@ administration in bankruptcy 破产管理
x?2@9u8Yb administration order 遗产管理令
R&BTA administrator 管理人；遗产管理人
KQg]0y
d administrator of the estate 遗产管理人
<BMXCk admission of debt 债项承认书
2h1vVF 3 admission of proof 接纳债权证明
t_$2CRG# advance 放贷款项；垫付款项；预支款项；预付款项
"C{}Z advance account 暂支帐目；预付款帐户
' DL`Ee\ advance compensation 预付补偿金
t? yz advance from shareholder 股东垫款
G#u6Am)T advance pending reimbursement 预支以待日后付还
e3nYbWBy] advanced economy 先进经济体系
P>NF.B Cq advancement 预付；预付财产
[k;\S XDZo advances warrant 垫款令
w"cZHm advancing 贷出
IV\'e} adverse balance 逆差
n
T{3o;A adverse exchange 逆汇
U$W xHYo advertisement addressed to shareholders 在报章刊登的致股东通告
K|hjEQRv advice for collection 托收通知书
q$B>|y U advice of drawing 提款通知书；汇票通知书
EkjN{$* advice of payment 付款通知
O\"3J(y, Advisory Committee [Securities and Futures Commission]
<YhB8W9 P 谘询委员会〔证券及期货事务监察委员会〕
ZL&g_jC Advisory Committee on Diversification 经济多元化谘询委员会
HiR[(5vnf affidavit 誓章；遗产申报誓章
{^7 Hg g affidavit of no receipt 述明无收款的誓章
5BlR1* affiliate 联号；联营公司；附属公司
,>0* @2 affiliated company 附属公司；联号；联营公司
eQp4|rf affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KmA;HiH%J affordability 负担能力
yl7&5)b#9 African Development Bank [AfDB] 非洲开发银行
0c<.iM after-acquired property 事后取得的财产
d\R,Q after-hours dealing 市后交易
%)/P^9I6 after-tax profit 税后盈利；税后利润；税后溢利
;kS &A( agency agreement 代理协议
~&7MkkftM agency expenses 代理机构的开支
"J [ K 3 agency fee 代理费
a!"$~y $* Agency Law 《代理法》
3W3ZjdV+ agent 代理人；承销人
?"i}^B`* agent of company 公司代理人
j/_ s"}m{ agent's fee 代理人费；经纪费
LH kc7 X$ aggregate 总计；总数；总体数字
e
:% ieH< aggregate amount 总款额；总额
34%RZG_o' aggregate assets and liabilities 总体资产与负债
_lGdUt 2 aggregate at constant price 按固定价格计算的总体数字
|yQZt/*SOZ aggregate demand 总需求
C1m]*}U aggregate gross position 总持仓量
I+[>I =ewa aggregate limit 总限额
T>2[=J8U aggregate of salaries tax 合计薪俸税
X[&Wkr8x ' aggregate performance 总体表现；总体业绩
ymx>i~>7J aggregate supply 总体供应
ZaV8qAsP aggregate surplus 总盈余
iw8yb;|z;A aggregate total 整体总额
UBaAx21x aggregate value 总值；合计价值
0 yuW*z aggregated basis 合计基准
MHX?@.
v aggregated net chargeable income 合计应课税入息实额
$_o-~F2i5 aggregation 合并计算；合计；总和
=}DR)
9 aggregation of incomes of husband and wife 夫妇入息合并计算
'%dfz K*Z aggregation of property 财产的总和
x,|hU@h agio 差价；贴水
V C2 4sU Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'E/^8md> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h?BFvbAt 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
T" E6y"D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i+S )
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?fUlgQ }N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Jrti
cK$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
aTqd@},? agreement for a settlement 授产协议
-EkWs/'h agreement for assignment 转让协议
'B 43_ agreement for sale 售卖协议；买卖协议
GVYBa_gx agreement for sale and purchase 买卖协议
Vzdh8)Mu\ agreement for the payment of interest 支付利息协议
#S sx!+q? agreement for the repayment of money 还款协议
mpuq 9 )6 agreement of reinsurance 再保险协议
<`B,R*H{ Agricultural Bank of China 中国农业银行
:D%"EJ air passenger departure tax 飞机乘客离境税
.!$*:4ok Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s;S ?;(QI airport tax 机场税
uW@oyZUj alcohol duty 酒精税
zQ@I}K
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m '6&9Ja k alimony 生活费；赡养费
#\.,? A}9 All Ordinaries Index [AOI] 所有普通股指数
]B%v+uaW all risks 全险；综合险
Po__-xN>Q All Sales Record for Stock Market 《股票市场成交报告》
kb{]>3Y" Allied Capital Resources Limited 新联财务有限公司
%l}D. ml all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f]`#J%P allocation letter 拨款信件
TMlP*d# allocation of fund 分配款项；预留款项
^S UPi allocation of profit 利润分配；溢利分配
oX S1QT`B allocation warrant 拨款令
gQxbi1!;9 allotment 分配；配股
Bm.:^:& k allotment notice 股份配售通知；配股通知
<a cUKfpY allotment of shares 股份分配
xL NtIzx allowable 可获宽免；免税的
dZ rAn allowable business loss 可扣除的营业亏损
aqRhh =iS allowable expenses 可扣税的支出
+cgSC5nR allowance 免税额；津贴；备抵；准备金
Rr X[|GLSJ allowance for debts 债项的免税额
2ORNi,_I allowance for depreciation by wear and tear 耗损折旧免税额
<lw`
3aa( allowance for funeral expenses 殡殓费的免税额
j9 ?}j #@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
EQb7 -vhg allowance for repairs and outgoings 修葺及支出方面的免税额
3DiLk=\~ allowance to debtor 给债务人的津贴
wQP^WzNE alteration of capital 资本更改
e vrXo"3 alternate trustee 候补受托人
[S HXJ4P* amalgamation 合并
i'H/ZwU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n>+mL"hs ambit of charges 征税范围；收费范围
ryW'Z{+r' amended valuation 经修订的估值
OGde00 American Commodities Exchange 美国商品交易所
\r /ya <5 American Express Bank Limited 美国运通银行
b J=Jg~& American Stock Exchange 美国证券交易所
q3.j"WaP amortization 摊销
` k[-M2 [ amount due from banks 存放银行同业的款项
P&9Gga^I amount due from banks abroad 存放海外银行同业的款项
v 1z amount due from holding companies 控股公司欠款
\K@'Z amount due from local banks 存放本港银行同业的款项
)6,de2Pb amount due to banks 银行同业的存款
yj;sSRT amount due to banks abroad 海外银行同业的存款
kzn5M&f> amount due to holding companies 控股公司存款
dv8>[# amount due to local banks 本港银行同业的存款
U3T#6Rptl amount due to outport banks 外埠银行同业的存款
y#Fv+`YDl amount for note issue 发行纸币的款额
Xu< k3oD7 amount of bond 担保契据的款额
f&eK|7J_Yf amount of consideration 代价款额
kbTm^y" amount of contribution 供款数额
f ,V <;s amount of indebtedness 负债款额
@ezH 'y-v amount of principal of the loan 贷款本金额
\m7-rV6r amount of rates chargeable 应征差饷数额
R< ,`[* Z amount of share capital 股本额
- 8eoNzut amount of sums assured 承保款额
-=)+dCyB^ amount of variation 变动幅度
@&%'4j&+ amount of vote 拨款数额
2z6yn?'&L amount payable 应付款额
\>jLRb|7Ts amount receivable 应收款额
MBt9SXM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
UR7 g` / analysis 分析
BSYzC9h` ancillary risk 附属风险
iF-6Y0~8 annual account 周年帐目；周年帐目报表；年度决算；年结
u
[m annual accounting date 年结日期
,uo'c_f(e annual allowance 每年免税额；年积金；年度津贴；年津
U=Dms nD, annual balance 年度余额
A<5ZF27 annual disposable income 每年可动用收入
J7 = + annual estimates 周年预算
]ndvt[4L annual fee 年费
9xO#tu] annual general meeting 周年大会
&S l[ lXE annual growth rate 年增率；每年增长率
jhXkSj annual long-term supplement 长期个案每年补助金
Q<h-FW8z annual pensionable emolument 可供计算退休金的年薪
yaah*1ip[ annual report 年报
9K5pwC\$% Annual Report on the Consumer Price Index 《消费物价指数年报》
),U X4%K= annual return 周年报表；周年申报表；每年报税表格
Gb8D[1=u= Annual Return Rules 《周年报表规则》
,4zmb`dP< annual review of consumer prices 每年消费物价回顾
c_-drS annual roll-forward basis 逐年延展方式
jNL w= annual salary 年薪
YVYu:}e3) annual statement 年度报表；年度决算表
Xf02"PXC 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
_A+s) ]} annuitant 年金受益人
B^j annuity 年金
Wc,~ { annuity contract 年金合约
w .H%R-Be annuity on human life 人寿年金
OUeyklw antecedent debt 先前的债项
9z}uc@#D=m ante-dated cheque 倒填日期支票
M)eO6oX| anticipated expenditure 预期开支
jX3,c%aQ5e anticipated net profit 预期纯利
*of3:w anticipated revenue 预期收入
JRSSn] pw anti-inflation measure 反通货膨胀措施
+?u~APjNN anti-inflationary stance 反通货膨胀立场
q#vQv 5 apparent deficit 表面赤字
R A KF U apparent financial solvency 表面偿债能力
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`Hjmg< apparent partner 表面合伙人
Xe<sJ. &Wf application for personal assessment 个人入息课税申请书
rM .|1(u application of fund 资金应用
u=/{cOJI6 application to release as liquidator and to destruct the books of accounts and documents
Y%PwktQm 申请免除清盘人职务及毁灭帐簿与文件
&j4 xgh 9 appointed actuary 委任精算师
:uWw8` appointed auditor 委任核数师；委任审计师
v} 1QH appointed trustee 委任的受托人
] 8Q4BW appointer 委任人
k 8UO9r[ apportioned pro rata 按比例分摊
1QLbf*zeIW apportionment 分配；分摊
|+iws8xK ? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
txiP!+3OWB apportionment formula 分摊方程式
k.uMp<)D apportionment of estate duty 遗产税的分摊
zaah^.MA| appraisal 估价；评估
MYla OT appreciable growth 可观增长
5]n[]FW appreciable impact 显着影响
V}dJ.I /# appreciable increase 可观增长
-j73Wz appreciation 增值；升值
AtdlZ appreciation against other currencies 相对其他货币升值
2] zq#6i x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A D1=[I3 appreciation tax 增值税
9[G[$c appropriation 拨款；拨用；拨付
x|mqL -Q f appropriation account 拨款帐目
<_3b1VhZ Appropriation Bill 拨款法案
|&FkksNAl\ appropriation-in-aid system 补助拨款办法
]}U*_ rM: approved assets 核准资产
JsDpy{q approved basket stock 认可一篮子证券
X:6c}p%,! approved budget 核准预算
&?q/1vLa approved charitable donation 认可慈善捐款
* MJX? approved charitable institution 认可慈善机构
W_kHj}dj,p approved currency 核准货币；认可货币
kPVO?uO approved estimates 核准预算
LL2=& VK approved estimates of expenditure 核准开支预算
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Cc approved overseas insurer 核准海外保险人
- amBB7g approved overseas trust company 核准海外信托公司
Zr vz;p@~ approved pooled investment fund 核准汇集投资基金
a#>Yh ;FA approved provident fund scheme 认可公积金计划
#=6E\ &NC approved provision 核准拨款
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tNP{jq approved redeemable share 核准可赎回股份
kL$!E9 approved regional stock 认可地区性证券
B?4boF ?~ approved retirement scheme 认可退休金计划
n}'=yItVL1 approved subordinated loan 核准附属贷款
vU767/ arbitrage 套戥；套汇；套利
95YL]3V arbitrageur 套戥者；套汇者
)xbHCoU, arbitrary amount 临时款项
MrDc$p W G arrangement 措施；安排；协定
AQ_| : arrears 欠款
73xAG1D$r arrears of pay 欠付薪酬
G *-b}f arrears of revenue 逾期未收税款；逾期未收的帐项
T;,cN7>>O articles of association 组织章程；组织细则；组织章程细则
kdl:Wt*4o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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W@7 ascertainment of profit 确定利润
dR"@` "Asia Clear" “亚洲结算系统”
'=Rs/EDME Asia Commercial Bank Ltd. 亚洲商业银行有限公司
z"0I>g l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w)Q0_2p. Asian Development Fund [ADF] 亚洲发展基金
<-[wd.M_ Asian dollar bond 亚洲美元债券
pov)Z):}G< Asian dollar market 亚洲美元市场
gLy&esJl1 Asian dollar rate 亚洲美元利率
m06ALD_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a'2$nbp} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B)qWtMZx asked price 沽盘；喊价；索价；卖方报价
k&,~qoU assessable income 应评税入息
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aS\(_ assessable loss 应评税亏损
G &4&-< assessable profit 应评税利润
W3 'q\+ assessable value 应评税值
`[W[H(AjQ assessed profit 估定利润
UazP6^{L assessed value 经评估价值
|NpP2|4h assessment 评税；评定；估价；评税单
Zg'Q>.: assessment number 评税编号；估价编号
XDFx.)t assessment of additional tax 补加税评税
3 ?1`D/ assessment of performance 业绩评估；实绩评价
V+V kY3 Assessor 评税主任
b)=[1g/=L asset price bubbles 资产价格泡沫
Kjs.L!W asset-backed securities 具资产保证的证券
MM (xk assets accretion 资产增值
;xzUE`uUfJ assets and liabilities 资产与负债
hRK/T7v assets betterment statement 资产递增表；资产改进表
1+}{8D_F assets lending 实物放款；有抵押贷款
8C67{^`:: assets of the company passing on the death 死者去世时转移的公司资产
9Hf9VC3 assets pledged as security for liabilities 用作负债抵押的资产
5 N#3a0) assets portfolio 资产投资组合
)? X-(4 assets price 资产价格
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8$>r wB assets quality 资产质素
)i !o 8YB assets realization 资产变现
YbTxn="_ assets refinancing arrangement 资产再集资安排
H;YP8MoQ assets securitization 资产证券化
i*#-I3 assets situated outside Hong Kong 在香港以外地方的资产
Yy)tmq assets stripping 削减资产；拆卖资产
`/ EGyN6X assets value 资产值
A^)?Wt%* assignee 承让人
0V'nK V"| assignment 转让；转让书；转让契
Mf&{7 % assignment of interest 权益转让
%F-ZN ^R assignment of letters patent and trade mark 专利证书及商标转让
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i@1E assignment of property 物业转让；物业转让书
SjwyLc assignment right 转让权
[Pq}p0cD assignor 转让人
|MFF7z{% associate 有联系的人；有关连人士；相联者；合伙人；联系人
J6L K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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[f'L associate member 附属会员
6~1|qEe6I associated body corporate 相联法人团体
!f&Kf,#b` associated company 相联公司；联属公司
:=wT vz associated corporation 相联法团
}j*KcB_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N6 ( 公认会计师公会〔英国〕
(^u1~1E 5 Association of Futures Exchange Brokers 香港期货经纪协会
(`sH3&Kl Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"CUty"R 8 association of underwriters 承保人组织
1n :8s'\ assumption of control 接管
DGAX3N;r6{ assurance 担保；保险；转易；转易书
c6X}2a' assurance of interest 权益的转易
l zYnw)Pv at 19XX price 按一九ＸＸ年价格计算
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at a discount 按赔价计算；按贴水价格计算；打折扣
?34 e- at a premium 按溢价计算；按升水价格计算
Z; A`oKd at call 通知付款；按通知
<;#~l* at constant market price 按固定市价计算
&!/}Qp at constant price 按固定价格计算
^(|vsFzn at cost 按成本计算
`"&d a#N] at current market price 按当时市价计算；按现时市价计算
h $L/<3oP6 at current price 按当时价格计算；按现时价格计算
;uw Ryd at factor cost 按要素成本计算；按生产要素成本计算
] cGA~d at money-of-the-day price 按付款当日价格计算
A7%:05 at or better 按指定或较佳价位〔买卖指令〕
t4-pM1]1_
at par 按面值计算；平价
f"u%J/e & at sight 见票即付
k;w- E at the close 按收市盘
.)<(Oj|4 at the opening 按开市盘
rz@=pR : attestation 见证；见证条款
-lhLA`6_R at-the-money option 平价期权
nIU 6h attorney 受权人；受托代表人
1rkE yh?? attornment 新拥有人承认书
,0hA'cp attributable profit 可归属利润
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attributable share value 可归属股份价值
b#K:_ac5 Auckland Stock Exchange 奥克兰证券交易所
O'W0q;rT auction 拍卖
Yx eOI#L auctioneer 拍卖商
~wJFa'2 audit 审计；核数
$aN&nhoO < Audit Commission 审计署
21< j \
M Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U` Wauv& 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
&<UMBAS audit review 帐目审查
c2e
tc8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[L:o` j audited account 审计帐目；经审计的帐目
|=$-Wu audited annual account 经审计的周年帐目
+eX@U;J,g audited balance sheet 经审计的资产负债表
4)U.5FBk
) auditor 核数师；核数主任；审计师
.R9IL-3fO auditor's certificate 核数师证明书；审计师证明书
[BT/~6ovrZ auditor's report 核数师报告；审计师报告
Qt/ 8r*Oe Aussie bond 澳元债券
qU#BJON]BR austerity budget 紧缩预算
3 AsT Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
z&{5;A}Q@ Australia All Ordinaries Index 澳洲所有普通股票指数
rxy&spX Australian Dollar [AUD] 澳元
U5He? Australian Options Market 澳大利亚期权市场
Q)LM-ZJKQ Australian Securities Commission 澳洲证券事务监察委员会
hED=u/ql[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2EfF=Fm> Australian Stock Exchange 澳大利亚证券交易所
S6AU[ASY. Austrian Schilling [ATS] 奥地利先令
`~ * @q! authentication 认证；鉴证
R0L&*Bjm authority to purchase 委托购买证；委购书
hrhb!0 authorization 认可；核准；授权；授权书
Xt#4/>dlR authorization by direction 指示授权
qt;y2gf= authorization by instruction 指令授权
Hrz f'a|^ authorization by warrant 令状授权
> &p0d 0 authorization of unit trust 单位信托的认可
t$A%*J BKm authorized agent 指定代理人
#:^YI
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-$WYj " authorized clerk 出市员
&d5ia+ # authorized dealer 认可交易商
5<ux6,E1{ authorized financial institution 认可财务机构
j 'BMAn ? authorized fund 认可基金
##EYH1P] authorized fund house 获授权的基金公司；认可基金公司
hYM@?/(q authorized institution 认可机构
d\ ~QBr? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
dVFf. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ODC8D>ZYl authorized insurer 获授权保险人；获认可承保人
tX"Th'Qi authorized investment 特准投资项目
,I_^IitN authorized person 获授权人
&bp=`=* authorized representative 获授权代表
Ie4 hhW authorized share capital 法定股本
HjGyj/78w automated quotation system 自动报价系统
K"[AxB'F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q7 -L53.x 自动交易系统〔香港期货交易所有限公司〕
~I799Xi automatic adjustment mechanism 自动调整机制
C e")[<: automatic adjustment system 自动调整系统
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gF5a5T, automatic exchange rates accumulation system 自动化汇率累集系统
Tp9- niW Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|)K]U automatic teller machine [ATM] 自动柜员机
h?FmBK'BAd autopay 自动转帐
S -'fS2 available assets 可用资产
qq1 - DG available fiscal reserve 现存财政储备
mBG=jI "xh available profit 可用利润
BYo/57&: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
nYa*b=[. average 平均；平均数；海损
-atGlu2 average basic salary 平均基本薪金
_Jt 2YZdA average consumer expenditure 平均消费开支；一般消费开支
i6 (a@KRY average cost 平均成本
ZU9c 5/J average cost of land production 增辟土地平均成本
OKvPL=~ average daily turnover 平均每日成交额
S:x?6IDPC^ average daily wage rate 平均每日工资率
f}@ jFhr'< average expenditure pattern 平均开支模式
(<Th=Fns? average growth rate 平均增长率
=pk)3<GwF average net fixed assets 固定资产平均净值
*s>BG1$< average of relatives 相对价格平均数
't9hXzAfW average price 平均价格
D.1J_Y=9 average propensity to consume 平均消费倾向；一般消费倾向
{!K-E9_,S average propensity to save 平均储蓄倾向；一般储蓄倾向
Z+St B15 average rate 平均率
3:f[gV9K average revenue 平均收入；平均收益
r@o6voX average stock 平均库存；平均存货
0`I-2M4F*Q average yearly rent 平均年租
Iy.rqc/86 avoidance of double taxation 避免双重课税
Z KOXI%~Mc avoidance of tax 避税
