A:
D3-H!TFpDb A share Ａ股；甲类股份
U^{'"x+ abatement of tax 减税；减扣免税额
;COZ Hj9b ABN AMRO Bank N.V. 荷兰银行
qlfYX8edZ above-the-line expenditure 线上项目支出；经常预算支出
&d^u$Y5 above-the-line receipt 线上项目收入；经常预算收入
^q l+l~ ABSA Asia Limited 南非联合亚洲有限公司
X?Mc"M absolute change 绝对数值变更
p;m2RHYF absolute expenditure 实际开支
j{u! /FD absolute guideline figure 绝对准则数字
edD"jq)J absolute interest 绝对权益
J|2OmbJ e absolute order of discharge 绝对破产解除令
O8% Y .SK absolute profit margin 绝对利润幅度
o`]u& absolute value 实值；绝对值
GwaU7[6 absolutely vested interest 绝对既得权益
= A;B-_c absorbed cost 已吸收成本；已分摊成本
f*^)0Po absorption 吸收；分摊；合并
L(i*v5? absorption rate 吸收率；摊配率；分摊率
wIT}>8o ACB Finance Limited 亚洲商业财务有限公司
-w:F8k ~ acceptable form of reciprocity 合理的互惠条件
QcDWVM'v acceptable rate 适当利率；适当汇率
1Q ^YaHzuW acceptance agreement 承兑协议
@dj 2# acceptance for honour 参加承兑
`+/ xA\X ] acceptor 承兑人；接受人；受票人
"'
hc)58y acceptor for honour 参加承兑人
XABI2Ex accident insurance 意外保险
`Vqp o / Accident Insurance Association of Hong Kong 香港意外保险公会
xW;-=Q accident insurance scheme 意外保险计划
#c ndq[H accident year basis 意外年度基准
$Z ;?d@6yI accommodation 通融；贷款
6T5nr accommodation bill 通融票据；空头票据
`9
accommodation party 汇票代发人
1&@s2ee4
account balance 帐户余额；帐户结余
d
M&BnI account book 帐簿
@P^8?!i+ account collected in advance 预收款项
^"h`U'YC account current book 往来帐簿
=-c"~4 account of after-acquired property 事后取得的财产报告
N +9`'n^x account of defaulter 拖欠帐目
&1DU]|RoT& account payable 应付帐款
Jy x6{O j account payee only [A/C payee only] 只可转帐；存入收款人帐户
U >z8gdzu account receivable 应收帐款
IZ;%lV7t account receivable report 应收帐款报表
@i9T),@ account statement 结单；帐单；会计财务报表
I4Ys ,n account title 帐户名称；会计科目
Zq--m/ accountant's report 会计师报告
y#3mc#)k Accountant's Report Rules 会计师报告规则
I T)rhi: accounting and auditing procedure 会计与审计程序；会计与核数程序
9LkP*$2"M< Accounting Arrangements 《会计安排》
1X4v: rI accounting basis 会计基础
MEQ :[;1 accounting by Official Receiver 破产管理署署长呈交的帐目
@t Accounting Circular 《会计通告》
p*rB T,' accounting class 会计类别
Y) >GwFK$ accounting date 记帐日期；会计结算日期
_-*Lj;^V accounting for money 款项核算
r`|/qP:T[ Accounting Officer 会计主任
aZYa<28?L% accounting period 会计报告期；会计期
RpE69:~PV accounting policy 会计政策；会计方针
63d'
fgVp accounting practice 会计惯例
oY:6a accounting principle 会计准则
6=kA accounting record 会计记录
9d4 PH accounting report 会计报告
{|%N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;$ G.?r Accounting Society of China 中国会计学会
b]s*z<|% accounting statement 会计报表
q@ >s# accounting system 会计制度；会计系统
m9UI 3fBX accounting transaction 会计事项；帐务交易
<h2WM (n accounting treatment 会计处理
<JKRdIx&1 accounting year 会计年度
~ jb6 accretion 增值；添加
8? 4j- accrual 应计项目；应累算数目
E ?( accrual basis 应计制；权责发生制
u{'bd;.7 accrual basis accounting 应计制会计；权责发生制会计
Vh :%e24Z accrue 应累算；应计
4!< 8Dd accrued benefit 应累算利益
lkK+Fm accrued charges 应计费用
ZD] ^Y} accrued cumulative preference share dividend 应累算的累积优先股股息
|A0LYKni accrued expenses 应累算费用
aE6 I|6W? accrued interest payable 应付利息；应计未付利息
N. C<Mo accrued interest receivable 应收利息；应计未收利息
w4 <FC$ accrued right 累算权益
D*Y4B ?, accruing profit 应累算的利润
w} *;^n accumulated fiscal reserve 累积财政储备
u=feR0|8 accumulated profit 累积利润；滚存溢利
:04s B]H accumulated reserve 累积储备
[rv"tz= accumulation of surplus income 累积收益盈余
Crmxsw.W^Y acquired assets 既得资产
7</&=lly acquisition 收购；购置；取得
*z`_U]tP acquisition cost 购置成本
OS6 l*S(' acquisition expenses 购置费用
@CU3V+ acquisition of 100% interest 收购全部股权
]:JoGGE a0 acquisition of control 取得控制权
o&1ewE(O] acquisition of fixed assets 购置固定资产
gvO}u 2.: acquisition of shell “买壳”
Qwb=N acquisition price 收购价
rIg 1]q act of God 天灾
-
*!R acting partner 执事合伙人
1`N q
K active market 买卖活跃的市场；交投畅旺的市场；旺市
k'X
v*U active partner 积极参与的合伙人
m(E-?V MHo active trading 交投活跃
" 4#V$V actual circulation 实际流通
Ln0rm9FV- actual cost 实际成本
>tnQuFKg] actual expenditure 实际开支；实际支出
yazC2Enes8 actual income 实际入息；实际收入；实际收益
&Vfdq6Y] actual market 现货市场
nVV>;e[ actual price 现货价；实际价格
Az VON#rj actual profit 实际利润
>6Y\CixN actual quotation 实盘；实际价位；实际报价
9S@PY_ms actual year basis 按实际年度计算
~isrE;N 1| actuals 实货
`m e2 Q actuarial investigation 精算调查
m'k.R
j actuarial principle 精算原则
WY#A9i5Ge actuarial report 精算师报告
@dQIl# Actuarial Society of Hong Kong 香港精算学会
C
Fq3 actuarial valuation 精算师估值
e.jrX;;$!& actuary 精算师
bsy\L|wd ad referendum agreement 暂定协议；有待覆核的协定
IlJ6 &9 ad valorem duty 从价税；按值征税
Bs(\e^ } ad valorem duty system 从价税制
| ?3\xw ad valorem fee 从价费
%N_5p'W ad valorem tariff 从价关税
m8;;
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3JM0 m ( additional amount for unexpired risk 未过期风险的额外款额
^{nf0 )56c additional assessable profit 补加应评税利润
wgxr8;8`q additional assessment 补加评税
=.O8G=;DOA additional commitment 额外承担
*n dXZ64 additional commitment vote 额外承担拨款
ra=U, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2{Nv&ZX? additional dependent parent allowance 供养父母额外免税额
NrT!&>M additional provision 额外拨款
13wO6tS
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T%Xl(.Ft additional tax 补加税罚款；补加税款
=mxG[zDtQ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
p/L|;c adjudged bankrupt 被裁定破产
>%5Ld`c:SD adjudicated bankrupt 裁定破产人
}Tf ~)x adjudication fee 裁定费；评定印花税额手续费；评估契据费
;X,|I) adjudication of bankruptcy 裁定破产；宣告破产
<dl:';@a- adjudication of insolvency 裁定无力偿还债务
@S\!wjl]C adjusted actual 经调整的实数；调整后的实数
OjTb2[Q adjusted current assets 经调整的流动资产；调整后的流动资产
p;cNmMm adjusted figure 经调整的数字；调整后的数额
;+]
mcgN! adjusted liabilities 经调整的负债；调整后的负债
^N#B( F adjusted loss 经调整的亏损；调整后的亏损
cO%-Av~P 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
#'[4k: adjusted profit 经调整的利润；调整后的利润
>Lj0B%^EvM adjusted surplus 经调整的盈余额；调整后的盈余额
& 7_xr.c7 adjusted value 经调整的价值；调整后的价值
xR}^~14Bz adjustment 调整；修订；理算〔保险〕
<y[LdB/a adjustment centre 调剂中心
%0 l'Nuz adjustment lag 调整过程的时间差距；调整时差
[Ak L6 adjustment mechanism 调整机制
4{4VC"fa adjustment of loss 亏损调整
lWr=7 9 adjustment process 调整过程；调整程序
3gtQS3$4s adjustment range 调整幅度
EYWRTh administered exchange rate 受管制汇率
c-1,((p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o; 5 J= administration expenses 行政费用
`&y Qtj#
' administration fee 手续费；行政费
6Hoc F/Ye administration in bankruptcy 破产管理
>tc#Ofgzd administration order 遗产管理令
Ug(;\*yg administrator 管理人；遗产管理人
D! TFb E administrator of the estate 遗产管理人
L~9Q7 6w admission of debt 债项承认书
MYNNeO admission of proof 接纳债权证明
Q(v*I&k advance 放贷款项；垫付款项；预支款项；预付款项
sZ,xbfZby advance account 暂支帐目；预付款帐户
<% #Dwo} advance compensation 预付补偿金
*-Y`7=^$ advance from shareholder 股东垫款
NMJX ` advance pending reimbursement 预支以待日后付还
C:z+8w t advanced economy 先进经济体系
b)ytm=7ha advancement 预付；预付财产
LFv O[& advances warrant 垫款令
~4 gOv advancing 贷出
RE)! b
adverse balance 逆差
I_h u s adverse exchange 逆汇
ZAATV +Z advertisement addressed to shareholders 在报章刊登的致股东通告
8(d Hn advice for collection 托收通知书
h&5bMW advice of drawing 提款通知书；汇票通知书
aE aU_f / advice of payment 付款通知
P;~`%,+S Advisory Committee [Securities and Futures Commission]
8w4-Ud*$i 谘询委员会〔证券及期货事务监察委员会〕
]'IZ bx: Advisory Committee on Diversification 经济多元化谘询委员会
/Z3 Mlm{ affidavit 誓章；遗产申报誓章
SXqWq affidavit of no receipt 述明无收款的誓章
au=A+ affiliate 联号；联营公司；附属公司
yV"k:_O{ affiliated company 附属公司；联号；联营公司
b0VEMu81k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6ij L+ 5 affordability 负担能力
9j94]w2v African Development Bank [AfDB] 非洲开发银行
s txei
6 after-acquired property 事后取得的财产
I:|< };m m after-hours dealing 市后交易
|ty?Ah,vb after-tax profit 税后盈利；税后利润；税后溢利
TEJn;D<1I, agency agreement 代理协议
8U8% XI EJ agency expenses 代理机构的开支
O$ eNG$7 agency fee 代理费
?Z^?A^; }$ Agency Law 《代理法》
" FD`1 agent 代理人；承销人
`GDWy^-Q+! agent of company 公司代理人
ZYS`M?Au agent's fee 代理人费；经纪费
8'sT zB] aggregate 总计；总数；总体数字
lIhP\:;S& aggregate amount 总款额；总额
xdLMy#U2 aggregate assets and liabilities 总体资产与负债
c/6 aggregate at constant price 按固定价格计算的总体数字
#}xw
*)3 aggregate demand 总需求
8(3n v[ aggregate gross position 总持仓量
^5'pJ/BV aggregate limit 总限额
!k3 eUBF aggregate of salaries tax 合计薪俸税
nsA}A~(E aggregate performance 总体表现；总体业绩
02 $d aggregate supply 总体供应
PEr &|H2 aggregate surplus 总盈余
z@<OR$/`L aggregate total 整体总额
!eu\ShI aggregate value 总值；合计价值
n[K L Y! aggregated basis 合计基准
@k-C>h()C aggregated net chargeable income 合计应课税入息实额
.IU\wN aggregation 合并计算；合计；总和
Rs@>LA aggregation of incomes of husband and wife 夫妇入息合并计算
1a gNwFd~ aggregation of property 财产的总和
m{gw:69h agio 差价；贴水
wPE\?en 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》
!qu/m B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&wa2MNCG8 《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》
\<aR^Sj. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]5O]=^
u0 《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》
~dB x< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H/ 2dVUU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
y9Q #%a8V agreement for a settlement 授产协议
h/oC9?v agreement for assignment 转让协议
M!wa } agreement for sale 售卖协议；买卖协议
*t{^P*pc agreement for sale and purchase 买卖协议
Lcz` agreement for the payment of interest 支付利息协议
<dGp h agreement for the repayment of money 还款协议
gs"w
0[$ agreement of reinsurance 再保险协议
Et! 6i7`] Agricultural Bank of China 中国农业银行
*Y':raP air passenger departure tax 飞机乘客离境税
@tIY%;Bgk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cC*H.N airport tax 机场税
%<O0Yenu alcohol duty 酒精税
w{WEYS alienation 让与；让渡；转让
fm0]nT alimony 生活费；赡养费
oCxy(q'y All Ordinaries Index [AOI] 所有普通股指数
Js <DVe, all risks 全险；综合险
{%oxzdP c All Sales Record for Stock Market 《股票市场成交报告》
onU\[VvM Allied Capital Resources Limited 新联财务有限公司
- i#Kpf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
QuIZp P= allocation letter 拨款信件
G ?Hx"3:? allocation of fund 分配款项；预留款项
O+?vQ$z allocation of profit 利润分配；溢利分配
!C@+CZXLx allocation warrant 拨款令
n%6ba77 allotment 分配；配股
VfFbZds8f allotment notice 股份配售通知；配股通知
fXe$Ug|5a allotment of shares 股份分配
BS=~G+/: | allowable 可获宽免；免税的
Vb)NWXmyu allowable business loss 可扣除的营业亏损
u}.mJDL allowable expenses 可扣税的支出
d"tR ?j allowance 免税额；津贴；备抵；准备金
nT%ko7~- allowance for debts 债项的免税额
Nt|Fw$3*5{ allowance for depreciation by wear and tear 耗损折旧免税额
L6"V=^Bq allowance for funeral expenses 殡殓费的免税额
@A|#/]S1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uD?Rs` allowance for repairs and outgoings 修葺及支出方面的免税额
R;zf x/ allowance to debtor 给债务人的津贴
eQwvp`@" alteration of capital 资本更改
Jflm-Hhsf alternate trustee 候补受托人
V KxuK0{ amalgamation 合并
DKF`
xuJP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k;Fxr% ambit of charges 征税范围；收费范围
@*E= O | amended valuation 经修订的估值
Qff.QI, American Commodities Exchange 美国商品交易所
<.2jQ#So American Express Bank Limited 美国运通银行
XE]"RD<z American Stock Exchange 美国证券交易所
uvAJJIae' amortization 摊销
8F&Y; amount due from banks 存放银行同业的款项
?G<ISiABQC amount due from banks abroad 存放海外银行同业的款项
`2/V.REX$h amount due from holding companies 控股公司欠款
[C\B2iU7_M amount due from local banks 存放本港银行同业的款项
{:|b,ep
T amount due to banks 银行同业的存款
LLKYc y amount due to banks abroad 海外银行同业的存款
m @ UrFPZ amount due to holding companies 控股公司存款
,p Y:kQ amount due to local banks 本港银行同业的存款
]:; dJc' amount due to outport banks 外埠银行同业的存款
G)q;)n;*= amount for note issue 发行纸币的款额
~6K.5t7 amount of bond 担保契据的款额
K)
Ums-b amount of consideration 代价款额
\8g=
Ix amount of contribution 供款数额
Yly k/ amount of indebtedness 负债款额
0gG r/78
amount of principal of the loan 贷款本金额
L pL$ =9 amount of rates chargeable 应征差饷数额
yzMGZi`ut amount of share capital 股本额
~9"c64 q amount of sums assured 承保款额
rP}[> amount of variation 变动幅度
w IP4 Z^ amount of vote 拨款数额
M~n./wyC amount payable 应付款额
K&,";9 c amount receivable 应收款额
!??g:2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
hzU(XW analysis 分析
-w>ss& ancillary risk 附属风险
Rt:^'Qi$! annual account 周年帐目；周年帐目报表；年度决算；年结
$$uMu{?0i annual accounting date 年结日期
)Ay 9 0Wt annual allowance 每年免税额；年积金；年度津贴；年津
CZ'm|^S annual balance 年度余额
g~$UU (HX annual disposable income 每年可动用收入
'kco.
1{ annual estimates 周年预算
+xgP&nw[- annual fee 年费
rLE+t(x(0 annual general meeting 周年大会
}dHdy {$ annual growth rate 年增率；每年增长率
?;H}5>^8P annual long-term supplement 长期个案每年补助金
b dLi _k annual pensionable emolument 可供计算退休金的年薪
:`E p#[Wvo annual report 年报
#@xB ?u-0q Annual Report on the Consumer Price Index 《消费物价指数年报》
$ :\`E 56\ annual return 周年报表；周年申报表；每年报税表格
*G7cF Annual Return Rules 《周年报表规则》
#vhN$H :&q annual review of consumer prices 每年消费物价回顾
#0hq fs annual roll-forward basis 逐年延展方式
(Q @'fb9z annual salary 年薪
[3I|MZ annual statement 年度报表；年度决算表
7(oA(l 1V Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
( Zd(?">i annuitant 年金受益人
hF$qH^-c*A annuity 年金
{~u Ti >U annuity contract 年金合约
l G Bg8/[ annuity on human life 人寿年金
dgIH`<U$ antecedent debt 先前的债项
,lStT+ A ante-dated cheque 倒填日期支票
#r]Z 2Y] anticipated expenditure 预期开支
T1*.3_wtP anticipated net profit 预期纯利
H1 7I" 5N anticipated revenue 预期收入
E>f{j :M anti-inflation measure 反通货膨胀措施
d6 ef)mw anti-inflationary stance 反通货膨胀立场
>;' 0ymG.` apparent deficit 表面赤字
Lt=32SvTn apparent financial solvency 表面偿债能力
=*j Faj apparent partner 表面合伙人
|/^S%t6* application for personal assessment 个人入息课税申请书
xY#J((-iH application of fund 资金应用
=>B"j`oR application to release as liquidator and to destruct the books of accounts and documents
S2;^ 申请免除清盘人职务及毁灭帐簿与文件
C}pm>(F~ appointed actuary 委任精算师
DyCzRkH appointed auditor 委任核数师；委任审计师
6% ofS8 [ appointed trustee 委任的受托人
~59lkr8 appointer 委任人
l
EzN apportioned pro rata 按比例分摊
E:ci/09wD apportionment 分配；分摊
fn=A_
i Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q}OloA(+ apportionment formula 分摊方程式
%),u0:go apportionment of estate duty 遗产税的分摊
W. kcN, appraisal 估价；评估
i9XpP(mf appreciable growth 可观增长
3
dJ362 appreciable impact 显着影响
V){Io_" appreciable increase 可观增长
0bM_EC appreciation 增值；升值
3MFT P5 ~ appreciation against other currencies 相对其他货币升值
y|KQ`; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Wp8>Gfb2 appreciation tax 增值税
E
V)H>kM appropriation 拨款；拨用；拨付
`Ucj_6&Tqs appropriation account 拨款帐目
v9-4yZU^WR Appropriation Bill 拨款法案
3&7? eO7* appropriation-in-aid system 补助拨款办法
vm_]X{80; approved assets 核准资产
2#R$-* ;# approved basket stock 认可一篮子证券
t#|R"Q # approved budget 核准预算
]!"w?-h Si approved charitable donation 认可慈善捐款
R$hIgw+p[ approved charitable institution 认可慈善机构
GI/NouaNfm approved currency 核准货币；认可货币
h7q{i|5 approved estimates 核准预算
0VtjVz*C7& approved estimates of expenditure 核准开支预算
gM>?w{!LBx approved overseas insurer 核准海外保险人
qi7 C.w; approved overseas trust company 核准海外信托公司
_7Y-gy#\a approved pooled investment fund 核准汇集投资基金
O5-GrR^yt approved provident fund scheme 认可公积金计划
>pLJ ,Z approved provision 核准拨款
$j\>T@ approved redeemable share 核准可赎回股份
&d2L9kTk approved regional stock 认可地区性证券
.Iqqjk approved retirement scheme 认可退休金计划
QJ;dw8 approved subordinated loan 核准附属贷款
\DS*G7.A+& arbitrage 套戥；套汇；套利
[znN 'Fg:" arbitrageur 套戥者；套汇者
vLHn4>J,R arbitrary amount 临时款项
<i</pA arrangement 措施；安排；协定
u1 M8nb arrears 欠款
\{:A&X~\! arrears of pay 欠付薪酬
/\- }-"dm arrears of revenue 逾期未收税款；逾期未收的帐项
Y Z+G7D> articles of association 组织章程；组织细则；组织章程细则
i SezrN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)~=8Ssu ascertainment of profit 确定利润
1bQO:n):~ "Asia Clear" “亚洲结算系统”
5 ["3[h Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c8 6KDEF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
InbB2l4G Asian Development Fund [ADF] 亚洲发展基金
lr ~
|=}^ Asian dollar bond 亚洲美元债券
M9R'ON YAa Asian dollar market 亚洲美元市场
y*+8Z&i.: Asian dollar rate 亚洲美元利率
ik o>G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]b%U9hmL^f Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^.8~}TT-U asked price 沽盘；喊价；索价；卖方报价
sk3 9[9 assessable income 应评税入息
3{ ?X>6T assessable loss 应评税亏损
x;yvv3-$ assessable profit 应评税利润
I*.nwV< assessable value 应评税值
:FI D , assessed profit 估定利润
.cJoNl'q assessed value 经评估价值
XN Uw assessment 评税；评定；估价；评税单
E7 iAN\vo assessment number 评税编号；估价编号
9&f+ I@K assessment of additional tax 补加税评税
U&B Cd$ assessment of performance 业绩评估；实绩评价
GxD`M2 Assessor 评税主任
L5x;# \#p asset price bubbles 资产价格泡沫
mW'3yM asset-backed securities 具资产保证的证券
kh.P)h'9 assets accretion 资产增值
z8t;jw assets and liabilities 资产与负债
W..*!UGl assets betterment statement 资产递增表；资产改进表
;LP3 assets lending 实物放款；有抵押贷款
!38KHq^|& assets of the company passing on the death 死者去世时转移的公司资产
4Z%1eOR9V assets pledged as security for liabilities 用作负债抵押的资产
lM4 Z7mT / assets portfolio 资产投资组合
>eG<N@13p assets price 资产价格
^PNDxtd|v assets quality 资产质素
u>9` ?O44 assets realization 资产变现
|D- [M_T5 assets refinancing arrangement 资产再集资安排
GB Yy^wjU assets securitization 资产证券化
]m1p<*0I$ assets situated outside Hong Kong 在香港以外地方的资产
/.7RWy` assets stripping 削减资产；拆卖资产
_"@:+f, assets value 资产值
q{9 \hEeb assignee 承让人
pt.V^a assignment 转让；转让书；转让契
Rmmu#-{Y assignment of interest 权益转让
Jg=!GU/:: assignment of letters patent and trade mark 专利证书及商标转让
Ny7*MZ- assignment of property 物业转让；物业转让书
;:
_K ,FU assignment right 转让权
Mw RLv,&" assignor 转让人
E} XmZxHV associate 有联系的人；有关连人士；相联者；合伙人；联系人
Skci;4T( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$T3_~7N associate member 附属会员
Sk 7R;A associated body corporate 相联法人团体
Lcv czS T associated company 相联公司；联属公司
(CIcM3|9C associated corporation 相联法团
2k<#e 2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/lUfx c4 公认会计师公会〔英国〕
7s6+I_n Association of Futures Exchange Brokers 香港期货经纪协会
Z}!'fX." Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
WlQCP C association of underwriters 承保人组织
k)7i^ 1U assumption of control 接管
/jJD
{ assurance 担保；保险；转易；转易书
,L-/7}"VHA assurance of interest 权益的转易
%r1#G.2YW at 19XX price 按一九ＸＸ年价格计算
W
!j-/ql at a discount 按赔价计算；按贴水价格计算；打折扣
QG?!XWz at a premium 按溢价计算；按升水价格计算
&Iy5@8 at call 通知付款；按通知
+7w5m at constant market price 按固定市价计算
5n2!Y\ at constant price 按固定价格计算
5]I)qij
q at cost 按成本计算
) M0(vog at current market price 按当时市价计算；按现时市价计算
M^oL.' at current price 按当时价格计算；按现时价格计算
@Nsn0-B?ne at factor cost 按要素成本计算；按生产要素成本计算
bdstxjJ` at money-of-the-day price 按付款当日价格计算
b gBvzV&'8 at or better 按指定或较佳价位〔买卖指令〕
d lfjx at par 按面值计算；平价
r]cq|Nv8: at sight 见票即付
J@/4CSCR] at the close 按收市盘
HL"c yxe at the opening 按开市盘
Vv+nq_ attestation 见证；见证条款
9k71h`5 at-the-money option 平价期权
*O'|NQhNx> attorney 受权人；受托代表人
; &J>a8B$ attornment 新拥有人承认书
'e]>l RZ attributable profit 可归属利润
:Y /aT[ attributable share value 可归属股份价值
n(N u Auckland Stock Exchange 奥克兰证券交易所
Kt*b)
< auction 拍卖
C2rG3X^~Jm auctioneer 拍卖商
fpQFNV audit 审计；核数
\wz^Z{U Audit Commission 审计署
f3! Oc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ib(|}7Je 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〕
9U<WR*H audit review 帐目审查
Td|,3
n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@ xo8"kl audited account 审计帐目；经审计的帐目
=K s&m4 audited annual account 经审计的周年帐目
( ww4( audited balance sheet 经审计的资产负债表
WDxcV% auditor 核数师；核数主任；审计师
7hn[i,?`
H auditor's certificate 核数师证明书；审计师证明书
no-";{c auditor's report 核数师报告；审计师报告
)R
`d x Aussie bond 澳元债券
5: gpynE| austerity budget 紧缩预算
0);5cbV7i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I \ 1E=6" Australia All Ordinaries Index 澳洲所有普通股票指数
YvG$2F |_) Australian Dollar [AUD] 澳元
K3:z5j.X Australian Options Market 澳大利亚期权市场
j7_,V?5z Australian Securities Commission 澳洲证券事务监察委员会
e^q^ AP+* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
X O?WxL9k] Australian Stock Exchange 澳大利亚证券交易所
hb8oq3*x Austrian Schilling [ATS] 奥地利先令
U*K4qJ 6U authentication 认证；鉴证
5u9 lKno authority to purchase 委托购买证；委购书
*.w6 =} authorization 认可；核准；授权；授权书
l5 ^Q authorization by direction 指示授权
{nSgiqd"28 authorization by instruction 指令授权
AUF[hzA authorization by warrant 令状授权
Iw[zN[oz authorization of unit trust 单位信托的认可
th*!EFA^o authorized agent 指定代理人
n, 2 p)#? authorized capital 法定资本
R $<{"b authorized clerk 出市员
DH n\ =M authorized dealer 认可交易商
zhow\l2t} authorized financial institution 认可财务机构
$ H@
authorized fund 认可基金
n>JJ Xw,, authorized fund house 获授权的基金公司；认可基金公司
IG}yGGn authorized institution 认可机构
B_Gcz 5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=zAFsRoD_B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[%LGiCU ] authorized insurer 获授权保险人；获认可承保人
M1P;x._n authorized investment 特准投资项目
NlhC7 authorized person 获授权人
lu>G=u CJ authorized representative 获授权代表
bp8sZK "z authorized share capital 法定股本
76[ qFz automated quotation system 自动报价系统
}@$CS5w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
aTHf+; 自动交易系统〔香港期货交易所有限公司〕
C-49u<; , automatic adjustment mechanism 自动调整机制
L1lDDS# automatic adjustment system 自动调整系统
K
..Pn 17t Automatic Clearing House 自动票据交换所
Pt-mLINvG automatic exchange rates accumulation system 自动化汇率累集系统
Z{ YuX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?:GrM!kq76 automatic teller machine [ATM] 自动柜员机
"6WJj3h N autopay 自动转帐
Nm pNme available assets 可用资产
l8Yr]oNkz available fiscal reserve 现存财政储备
o|84yT!~ available profit 可用利润
`mZ1!I-T Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k%-y \WM average 平均；平均数；海损
hms Aim9i average basic salary 平均基本薪金
es69P) average consumer expenditure 平均消费开支；一般消费开支
dEf5x_TGm average cost 平均成本
gi:M= average cost of land production 增辟土地平均成本
=<M>fJ) average daily turnover 平均每日成交额
fk2Uxg= [ average daily wage rate 平均每日工资率
+=L+35M average expenditure pattern 平均开支模式
ze+S_{ average growth rate 平均增长率
kiin7 8W average net fixed assets 固定资产平均净值
}]=A :*jD average of relatives 相对价格平均数
UK8k`;^KI average price 平均价格
`N7e rM average propensity to consume 平均消费倾向；一般消费倾向
`yhc,5M average propensity to save 平均储蓄倾向；一般储蓄倾向
_{B2z[G} average rate 平均率
yYaYuf average revenue 平均收入；平均收益
Ym]rG
4 average stock 平均库存；平均存货
g*9 &3ov average yearly rent 平均年租
E}36 avoidance of double taxation 避免双重课税
'r^' wv] avoidance of tax 避税
