A:
u-X P ` A share Ａ股；甲类股份
roWg~U(S abatement of tax 减税；减扣免税额
o~p% ODH ABN AMRO Bank N.V. 荷兰银行
6^Ax3# q above-the-line expenditure 线上项目支出；经常预算支出
IdL~0;W7 above-the-line receipt 线上项目收入；经常预算收入
,J e9]XT ABSA Asia Limited 南非联合亚洲有限公司
Cn8w}) B absolute change 绝对数值变更
(>gHfC>(lq absolute expenditure 实际开支
7E) *]7B% absolute guideline figure 绝对准则数字
{
daEKac5 absolute interest 绝对权益
<0^L L absolute order of discharge 绝对破产解除令
X&b nyo P absolute profit margin 绝对利润幅度
DzK%$#{< absolute value 实值；绝对值
:g"U G0]; absolutely vested interest 绝对既得权益
$N17GqoC absorbed cost 已吸收成本；已分摊成本
m MtX: absorption 吸收；分摊；合并
B ez 7 absorption rate 吸收率；摊配率；分摊率
G\o *j | ACB Finance Limited 亚洲商业财务有限公司
eTY" "EWU acceptable form of reciprocity 合理的互惠条件
%0^taA acceptable rate 适当利率；适当汇率
ch:0qgJ acceptance agreement 承兑协议
oxg h;v* acceptance for honour 参加承兑
UhF+},gU acceptor 承兑人；接受人；受票人
=%G<S'2' acceptor for honour 参加承兑人
oi/bp #(fa accident insurance 意外保险
ADVHi3b Accident Insurance Association of Hong Kong 香港意外保险公会
P{h$> 6c accident insurance scheme 意外保险计划
Uz;
pNWMk accident year basis 意外年度基准
SXm Hn.? accommodation 通融；贷款
'?v- o)X accommodation bill 通融票据；空头票据
R"k}wRnxY accommodation party 汇票代发人
SRpPLY{:F account balance 帐户余额；帐户结余
-JB ~yO?0 account book 帐簿
Z3Y( g account collected in advance 预收款项
V|zatMHs account current book 往来帐簿
I?IAZa) account of after-acquired property 事后取得的财产报告
u MM?s?q account of defaulter 拖欠帐目
:=^_N} account payable 应付帐款
VT`C<' account payee only [A/C payee only] 只可转帐；存入收款人帐户
i slg5 account receivable 应收帐款
{qjw
S1v account receivable report 应收帐款报表
94xRKQ} account statement 结单；帐单；会计财务报表
b '5L|1d account title 帐户名称；会计科目
*[O)VkL\%i accountant's report 会计师报告
/?g:`NT Accountant's Report Rules 会计师报告规则
K
trR+ : accounting and auditing procedure 会计与审计程序；会计与核数程序
d (8X?k.S Accounting Arrangements 《会计安排》
0!!z'm3
accounting basis 会计基础
v d}Y$X accounting by Official Receiver 破产管理署署长呈交的帐目
( }NK W Accounting Circular 《会计通告》
r1QLSD]i6 accounting class 会计类别
j @+QwZL| accounting date 记帐日期；会计结算日期
;J q 7E accounting for money 款项核算
c2f bqM~ Accounting Officer 会计主任
%Ut7%obpi accounting period 会计报告期；会计期
gls %<A{C accounting policy 会计政策；会计方针
6 P6 Pl& accounting practice 会计惯例
*# 2]`G) accounting principle 会计准则
;/]v mgl2 accounting record 会计记录
9H4Nv B{ accounting report 会计报告
7Eett)4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xxC2F:Q?U Accounting Society of China 中国会计学会
kw Iw=8q~ accounting statement 会计报表
?3{:[* accounting system 会计制度；会计系统
] M#OS$_O@ accounting transaction 会计事项；帐务交易
2wki21oY accounting treatment 会计处理
)kiC/Y}k accounting year 会计年度
[#Y7iN& accretion 增值；添加
^u[n!R\ accrual 应计项目；应累算数目
PQFr4EY?i accrual basis 应计制；权责发生制
DU>#eR0 G accrual basis accounting 应计制会计；权责发生制会计
h1'j 1uI accrue 应累算；应计
(lBwkQNQGd accrued benefit 应累算利益
^saH^kg1" accrued charges 应计费用
7`IoQvX accrued cumulative preference share dividend 应累算的累积优先股股息
%uWq)D4r accrued expenses 应累算费用
!uJD hC accrued interest payable 应付利息；应计未付利息
Q-M"+ HO accrued interest receivable 应收利息；应计未收利息
+:&,T s/ accrued right 累算权益
W8R"X~!V accruing profit 应累算的利润
_R ?:?{r, accumulated fiscal reserve 累积财政储备
ic_q< Y} accumulated profit 累积利润；滚存溢利
) FnJL d accumulated reserve 累积储备
Y^~Dr|5% accumulation of surplus income 累积收益盈余
)k}UjU`! acquired assets 既得资产
P5^<c\Mr,Y acquisition 收购；购置；取得
C0$KpUB acquisition cost 购置成本
*[^[!'kT& acquisition expenses 购置费用
hLf<-NM acquisition of 100% interest 收购全部股权
{x#I&ra acquisition of control 取得控制权
G
uLU7a acquisition of fixed assets 购置固定资产
`78:TU~5S acquisition of shell “买壳”
hs5aIJ acquisition price 收购价
HMym oh$Q act of God 天灾
WG0Ne; Ho acting partner 执事合伙人
ev_4!+ko active market 买卖活跃的市场；交投畅旺的市场；旺市
mlmp'f active partner 积极参与的合伙人
(dh{Gk4=+ active trading 交投活跃
{!`0 i actual circulation 实际流通
i)pAFv<$, actual cost 实际成本
H3{FiB ] actual expenditure 实际开支；实际支出
' *6S0zt actual income 实际入息；实际收入；实际收益
<$]=Vaq actual market 现货市场
#M5R>&?Jqz actual price 现货价；实际价格
utDjN" actual profit 实际利润
t kJw}W1@ actual quotation 实盘；实际价位；实际报价
wgb
e7-{ actual year basis 按实际年度计算
a*4l!- 7 actuals 实货
2MapB* actuarial investigation 精算调查
<:rbK9MIl actuarial principle 精算原则
~ojH$=K>d actuarial report 精算师报告
D|`I"N[< Actuarial Society of Hong Kong 香港精算学会
:QV-! actuarial valuation 精算师估值
J XKqQxZ[X actuary 精算师
ta\CZp ad referendum agreement 暂定协议；有待覆核的协定
r#xq 8H=_m ad valorem duty 从价税；按值征税
T3W? -, ad valorem duty system 从价税制
L&WhX3$u ad valorem fee 从价费
p*_^JU(<p ad valorem tariff 从价关税
ksB-fOv*N additional allowance 额外免税额
?'dsiA[ additional amount for unexpired risk 未过期风险的额外款额
)Zcw G(o0 additional assessable profit 补加应评税利润
9Rg|o CP_ additional assessment 补加评税
@6N$!Q? additional commitment 额外承担
?pF7g$>q additional commitment vote 额外承担拨款
y@ 'm D*z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
G2A^+R0\ additional dependent parent allowance 供养父母额外免税额
e{"r3* additional provision 额外拨款
mjwh40x.o additional stamp duty 附加印花税
O"D0+BK79e additional tax 补加税罚款；补加税款
>8*J ;(:W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A+ :X adjudged bankrupt 被裁定破产
lLb"><8a adjudicated bankrupt 裁定破产人
P 'dH* }H adjudication fee 裁定费；评定印花税额手续费；评估契据费
Gidh 7x adjudication of bankruptcy 裁定破产；宣告破产
m1mA:R\zM adjudication of insolvency 裁定无力偿还债务
;6T >p adjusted actual 经调整的实数；调整后的实数
$Z!$E,@c adjusted current assets 经调整的流动资产；调整后的流动资产
ve [*t ` adjusted figure 经调整的数字；调整后的数额
GRt1]%l#$ adjusted liabilities 经调整的负债；调整后的负债
<]jKpJ{3N adjusted loss 经调整的亏损；调整后的亏损
#@*;Y(9Ol 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
X
\1grM adjusted profit 经调整的利润；调整后的利润
w[bhm$SX]B adjusted surplus 经调整的盈余额；调整后的盈余额
^HYrJr$y adjusted value 经调整的价值；调整后的价值
P}AfXgr adjustment 调整；修订；理算〔保险〕
HX(Z(rcI adjustment centre 调剂中心
m|}};8 adjustment lag 调整过程的时间差距；调整时差
<u 'q._m adjustment mechanism 调整机制
_h=kjc}[.O adjustment of loss 亏损调整
M +mO4q6 adjustment process 调整过程；调整程序
d '4^c,d adjustment range 调整幅度
^"g # ! administered exchange rate 受管制汇率
]W-7 U_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
uTemAIp
$u administration expenses 行政费用
COF_a% administration fee 手续费；行政费
/Lf+*u>" administration in bankruptcy 破产管理
l Wa4X#~. administration order 遗产管理令
'_n J DM administrator 管理人；遗产管理人
^WZcM #~TL administrator of the estate 遗产管理人
| )7dh B admission of debt 债项承认书
? ^E B"{ admission of proof 接纳债权证明
Y ~|C]O advance 放贷款项；垫付款项；预支款项；预付款项
Y_H|Fl^ advance account 暂支帐目；预付款帐户
a<W[???m/M advance compensation 预付补偿金
1h"CjOp,7 advance from shareholder 股东垫款
Q9UBxp DV: advance pending reimbursement 预支以待日后付还
:2qUel\PEC advanced economy 先进经济体系
Zi0B$3iOb advancement 预付；预付财产
Dd(# advances warrant 垫款令
B_^ ~5_0: advancing 贷出
%(c5T)B9 adverse balance 逆差
~(B vI zzD adverse exchange 逆汇
]7*Z'E advertisement addressed to shareholders 在报章刊登的致股东通告
lO Rym:P advice for collection 托收通知书
^sWsP` DV advice of drawing 提款通知书；汇票通知书
9q ##) advice of payment 付款通知
_x.<Zc\x Advisory Committee [Securities and Futures Commission]
:|GC~JElo5 谘询委员会〔证券及期货事务监察委员会〕
W'
DpI7 Advisory Committee on Diversification 经济多元化谘询委员会
C
Rd1zDB affidavit 誓章；遗产申报誓章
J^Dkx"1GD affidavit of no receipt 述明无收款的誓章
y?t2@f]!XK affiliate 联号；联营公司；附属公司
lcv&/ A affiliated company 附属公司；联号；联营公司
RY>BP[h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@+9x8*~S' affordability 负担能力
_;;'/rs
j African Development Bank [AfDB] 非洲开发银行
?f\;z<e| after-acquired property 事后取得的财产
Slk__eC after-hours dealing 市后交易
i|@l UXBp after-tax profit 税后盈利；税后利润；税后溢利
+x7b9sHJ agency agreement 代理协议
-R~! N#y agency expenses 代理机构的开支
U_ -9rkUa agency fee 代理费
Yt 9{:+[RK Agency Law 《代理法》
@+gr>a1K# agent 代理人；承销人
RS$!TTeQ agent of company 公司代理人
[@l:C\2 agent's fee 代理人费；经纪费
^[7ZB mS aggregate 总计；总数；总体数字
^x! N] aggregate amount 总款额；总额
iK#5 nY]. aggregate assets and liabilities 总体资产与负债
Q\P?[i] aggregate at constant price 按固定价格计算的总体数字
@E(_H$|E aggregate demand 总需求
5$v,%~$Xds aggregate gross position 总持仓量
@AXRKYQ{t aggregate limit 总限额
+YL9gNN>P aggregate of salaries tax 合计薪俸税
E@/yg(?d= aggregate performance 总体表现；总体业绩
=~OH .=9\ aggregate supply 总体供应
f{b $Y3 aggregate surplus 总盈余
Z*Sa%yf aggregate total 整体总额
c
k$ > yk aggregate value 总值；合计价值
S(K}.C1x aggregated basis 合计基准
B=>:w%<Ii aggregated net chargeable income 合计应课税入息实额
#B;~i6h] aggregation 合并计算；合计；总和
zyznFiE aggregation of incomes of husband and wife 夫妇入息合并计算
z L1 *w@6 aggregation of property 财产的总和
y+ZRh?2 agio 差价；贴水
'|zkRdB*Lq 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.cwB: # Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7X Z5CX& 《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》
yFIB/ln: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?,_$;g 《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》
FmR CTH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
v<*ga7'S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1eg/<4]hA agreement for a settlement 授产协议
CXb-{|I}d agreement for assignment 转让协议
-,M*j| agreement for sale 售卖协议；买卖协议
xq?9w $ agreement for sale and purchase 买卖协议
@~4Q\^;NX agreement for the payment of interest 支付利息协议
F,t
,Ja agreement for the repayment of money 还款协议
F k:yj 4' agreement of reinsurance 再保险协议
% gF; A* Agricultural Bank of China 中国农业银行
!>~W5c^ air passenger departure tax 飞机乘客离境税
Orb('Z,-3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b(hnou S airport tax 机场税
WUVRwJ 5 alcohol duty 酒精税
5h"moh9tG alienation 让与；让渡；转让
ZyJdz+L{@V alimony 生活费；赡养费
-Y* "!8 All Ordinaries Index [AOI] 所有普通股指数
iIOA5 4!o all risks 全险；综合险
&"D * All Sales Record for Stock Market 《股票市场成交报告》
fM[Qn*. Allied Capital Resources Limited 新联财务有限公司
{uurM` f}: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:# 1d;jx allocation letter 拨款信件
DNARe!pK allocation of fund 分配款项；预留款项
QAp+LSm allocation of profit 利润分配；溢利分配
?s4-2g allocation warrant 拨款令
[ n[!RddY allotment 分配；配股
9?Vy F'r= allotment notice 股份配售通知；配股通知
]Iku(<*Ya allotment of shares 股份分配
9#:b+Amzz allowable 可获宽免；免税的
s Zan.Kc# allowable business loss 可扣除的营业亏损
; TaR1e0 allowable expenses 可扣税的支出
N ;<.::x allowance 免税额；津贴；备抵；准备金
yfBVy8Sm allowance for debts 债项的免税额
\DP*?D_}? allowance for depreciation by wear and tear 耗损折旧免税额
)c'5M]V allowance for funeral expenses 殡殓费的免税额
)2@_V % allowance for inflation 为通货膨胀而预留的款项；通胀准备金
x%acWeV5 allowance for repairs and outgoings 修葺及支出方面的免税额
*Q?ZJS ~ allowance to debtor 给债务人的津贴
V3<baxdE alteration of capital 资本更改
fl{wF@C6 alternate trustee 候补受托人
o gcEv>0 amalgamation 合并
!"*!du28jo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
54TW8y `h ambit of charges 征税范围；收费范围
]K]$FX<f amended valuation 经修订的估值
&WSxg&YG)\ American Commodities Exchange 美国商品交易所
'#~$Od4&= American Express Bank Limited 美国运通银行
?\GIL B, American Stock Exchange 美国证券交易所
8PQ n=k9 amortization 摊销
jv :!vi: amount due from banks 存放银行同业的款项
|N 9::),< amount due from banks abroad 存放海外银行同业的款项
)!h(o R amount due from holding companies 控股公司欠款
`rt amount due from local banks 存放本港银行同业的款项
|5uv mK amount due to banks 银行同业的存款
0 mJvoz\j8 amount due to banks abroad 海外银行同业的存款
K;%P_f/KJP amount due to holding companies 控股公司存款
E7A psi4] amount due to local banks 本港银行同业的存款
k7rFbrL Z amount due to outport banks 外埠银行同业的存款
% D]vKv~< amount for note issue 发行纸币的款额
?(9/V7HQ.5 amount of bond 担保契据的款额
t> D|1E" amount of consideration 代价款额
%SKp <>;9 amount of contribution 供款数额
e rz9CX amount of indebtedness 负债款额
"<c^`#CWuO amount of principal of the loan 贷款本金额
W6.
)7Y, amount of rates chargeable 应征差饷数额
"}_b,5lkGK amount of share capital 股本额
'z=WJV;Vs amount of sums assured 承保款额
T3HAr9i%) amount of variation 变动幅度
ff.(X! amount of vote 拨款数额
T #;W5<" amount payable 应付款额
#) eI] amount receivable 应收款额
Fai_v{&? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k
lLhi<* analysis 分析
` ZO#n ancillary risk 附属风险
(w31W[V'# annual account 周年帐目；周年帐目报表；年度决算；年结
Gp0H[-oF annual accounting date 年结日期
bRSE"B annual allowance 每年免税额；年积金；年度津贴；年津
<eU1E }BDQ annual balance 年度余额
\Tf$i(0q annual disposable income 每年可动用收入
.\ r=1HZ3 annual estimates 周年预算
9FB[`} annual fee 年费
yN9k-IPI annual general meeting 周年大会
iV
h^; annual growth rate 年增率；每年增长率
"m*.kB)e7 annual long-term supplement 长期个案每年补助金
?hpT"N,hF9 annual pensionable emolument 可供计算退休金的年薪
\#LkzN8 annual report 年报
cL 31g_u Annual Report on the Consumer Price Index 《消费物价指数年报》
-__RFxG annual return 周年报表；周年申报表；每年报税表格
9`83cL Annual Return Rules 《周年报表规则》
>FO4] annual review of consumer prices 每年消费物价回顾
3\x@G)1 annual roll-forward basis 逐年延展方式
Lk?%B)z annual salary 年薪
+D[|Mi annual statement 年度报表；年度决算表
~vqVASUc, Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
~r/"w'dB annuitant 年金受益人
3AKT>Wy = annuity 年金
'r&az BO annuity contract 年金合约
G,tJ\xMw8 annuity on human life 人寿年金
@J`o
pR antecedent debt 先前的债项
(IlH g^" ante-dated cheque 倒填日期支票
.YV{w L@cB anticipated expenditure 预期开支
#nK38W # anticipated net profit 预期纯利
-6 WjYJx anticipated revenue 预期收入
P$Y Y4|` anti-inflation measure 反通货膨胀措施
m:kXr ^!D anti-inflationary stance 反通货膨胀立场
c $Vu/dgx apparent deficit 表面赤字
sK)fEx apparent financial solvency 表面偿债能力
kEQ 1&9 apparent partner 表面合伙人
_?j66-(
Q application for personal assessment 个人入息课税申请书
N$\'X<{ application of fund 资金应用
eWKFs)C] application to release as liquidator and to destruct the books of accounts and documents
p~T p=d)/ 申请免除清盘人职务及毁灭帐簿与文件
glMYEGz6p appointed actuary 委任精算师
jZjWz1+ appointed auditor 委任核数师；委任审计师
[}xVz"8 V appointed trustee 委任的受托人
r]e1a\)r appointer 委任人
UL9]LEGG
apportioned pro rata 按比例分摊
@vsgmz apportionment 分配；分摊
nWfzwXP>_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
oXC|q -(C apportionment formula 分摊方程式
z\S#P|; apportionment of estate duty 遗产税的分摊
#[ei/p appraisal 估价；评估
/_WA F90R? appreciable growth 可观增长
$Hw
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%bu$t, appreciable increase 可观增长
C%2BDj appreciation 增值；升值
A
-C.Bi;/ appreciation against other currencies 相对其他货币升值
ew13qpt)<L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`ChS$p"A appreciation tax 增值税
mf~Joluc J appropriation 拨款；拨用；拨付
a
~s:f5S> appropriation account 拨款帐目
_&(\>{p m Appropriation Bill 拨款法案
xwuGJ appropriation-in-aid system 补助拨款办法
[
B{F(~ O approved assets 核准资产
#7 )& ` approved basket stock 认可一篮子证券
6MCLm.L approved budget 核准预算
/{)}y approved charitable donation 认可慈善捐款
C bWz;$r approved charitable institution 认可慈善机构
U B5CvM28 approved currency 核准货币；认可货币
g mdJ8$ approved estimates 核准预算
pUc N-WA approved estimates of expenditure 核准开支预算
BiFU3FlTf approved overseas insurer 核准海外保险人
s ;3k#-w approved overseas trust company 核准海外信托公司
?*oBevUnCY approved pooled investment fund 核准汇集投资基金
6tx5{Xl-o approved provident fund scheme 认可公积金计划
XmZs4~\K$G approved provision 核准拨款
Tu!2lHK; approved redeemable share 核准可赎回股份
U0ZT9/4 approved regional stock 认可地区性证券
+9^V9]{Vo approved retirement scheme 认可退休金计划
Vy.gr4Cm approved subordinated loan 核准附属贷款
EZ,Tc ;f= arbitrage 套戥；套汇；套利
/M, C%.- arbitrageur 套戥者；套汇者
yL2sce[ arbitrary amount 临时款项
{GH0>
1 & arrangement 措施；安排；协定
'99rXw arrears 欠款
WGmXq. arrears of pay 欠付薪酬
(vR9vOpJ arrears of revenue 逾期未收税款；逾期未收的帐项
r \PO?1 articles of association 组织章程；组织细则；组织章程细则
ZVelKI8> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ABx< Ep6 ascertainment of profit 确定利润
lf JvN "Asia Clear" “亚洲结算系统”
c
-sc*.& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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1s7{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v}cTS@0 Asian Development Fund [ADF] 亚洲发展基金
_ p^?_ Asian dollar bond 亚洲美元债券
>(?}'pS8 Asian dollar market 亚洲美元市场
!W\za0p Asian dollar rate 亚洲美元利率
V=i/cI\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D` Cy]j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GhJ<L3 asked price 沽盘；喊价；索价；卖方报价
Y>J$ OA: assessable income 应评税入息
q1a*6*YB assessable loss 应评税亏损
T`zU gZ] assessable profit 应评税利润
x/S:) z%X assessable value 应评税值
e 2"<3 assessed profit 估定利润
z|M+
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vVbBg; { assessment 评税；评定；估价；评税单
A!^
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+#RgHo?f assessment of additional tax 补加税评税
= (==aP assessment of performance 业绩评估；实绩评价
|e QwI& Assessor 评税主任
KgH_-REN asset price bubbles 资产价格泡沫
.OM^@V~T asset-backed securities 具资产保证的证券
op2<~v 0? assets accretion 资产增值
.5^7Jwh assets and liabilities 资产与负债
B>; `$- assets betterment statement 资产递增表；资产改进表
+s j2 C assets lending 实物放款；有抵押贷款
ykS- 5E` assets of the company passing on the death 死者去世时转移的公司资产
. A Dik}o assets pledged as security for liabilities 用作负债抵押的资产
"C] v assets portfolio 资产投资组合
qo* %S assets price 资产价格
;hV-*;> assets quality 资产质素
,I2x&Ys&. assets realization 资产变现
"d; T1 assets refinancing arrangement 资产再集资安排
Hk 0RT%PK assets securitization 资产证券化
{3* Ne / assets situated outside Hong Kong 在香港以外地方的资产
r`\6+ Ntb. assets stripping 削减资产；拆卖资产
d)WGI
RUx assets value 资产值
D7lRZb assignee 承让人
oypF0?!m assignment 转让；转让书；转让契
H5eGl|Z5]^ assignment of interest 权益转让
H3xMoSs assignment of letters patent and trade mark 专利证书及商标转让
u2E}DhV assignment of property 物业转让；物业转让书
vWH)W?2 assignment right 转让权
W^,(we assignor 转让人
9dO. ,U*` associate 有联系的人；有关连人士；相联者；合伙人；联系人
4 [lym,8C Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Xk(p:^ R associate member 附属会员
YlC$L$%Zd. associated body corporate 相联法人团体
:^En\YcU associated company 相联公司；联属公司
X( )yhe_ associated corporation 相联法团
4T>d%Tt+) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hnnVp_<] 公认会计师公会〔英国〕
8b[<:{[YB Association of Futures Exchange Brokers 香港期货经纪协会
grxlGS~Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
sTu] C +A association of underwriters 承保人组织
-NPX;e$< assumption of control 接管
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#o assurance 担保；保险；转易；转易书
GK`U<.[c assurance of interest 权益的转易
Z [YSE T at 19XX price 按一九ＸＸ年价格计算
MP|$+yuR~ at a discount 按赔价计算；按贴水价格计算；打折扣
s?Z{LWZ@ at a premium 按溢价计算；按升水价格计算
p_B5fm7#6W at call 通知付款；按通知
XY, !vLjL at constant market price 按固定市价计算
_[pbf ua at constant price 按固定价格计算
Ew )1O9f at cost 按成本计算
*5KDu$'(e at current market price 按当时市价计算；按现时市价计算
Rd;^ fBx at current price 按当时价格计算；按现时价格计算
B'-n
^'; at factor cost 按要素成本计算；按生产要素成本计算
8\S$iGd at money-of-the-day price 按付款当日价格计算
s^"*]9B" at or better 按指定或较佳价位〔买卖指令〕
zXW)v/
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&a 'mh at sight 见票即付
j"
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0TqIRUz "C at the opening 按开市盘
~,Kx"V K attestation 见证；见证条款
cB 6LJ}R at-the-money option 平价期权
$EnBigb! attorney 受权人；受托代表人
AQGl}%k_ attornment 新拥有人承认书
XI>HC'.0 attributable profit 可归属利润
$}JWJ\-] attributable share value 可归属股份价值
Y~B-dx'V Auckland Stock Exchange 奥克兰证券交易所
f+%s.[;A auction 拍卖
ATF>"Ux auctioneer 拍卖商
w\1K.j=>|N audit 审计；核数
lNo]]a+_ Audit Commission 审计署
x" P@[T Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
qK)T# sh 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
g!;a5p6 audit review 帐目审查
f2 ?01PM,Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
he|.Ow audited account 审计帐目；经审计的帐目
}2''}-Nc audited annual account 经审计的周年帐目
0V+v)\4FE audited balance sheet 经审计的资产负债表
!8*7 {7 auditor 核数师；核数主任；审计师
}_oQg_-7e auditor's certificate 核数师证明书；审计师证明书
5i-VnG
auditor's report 核数师报告；审计师报告
IOY<'t+ Aussie bond 澳元债券
*&~(>gNF, austerity budget 紧缩预算
! JauMR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Zg3
/,:1 Australia All Ordinaries Index 澳洲所有普通股票指数
^+wA,r. Australian Dollar [AUD] 澳元
{ceY:49 Australian Options Market 澳大利亚期权市场
mq +x= Australian Securities Commission 澳洲证券事务监察委员会
{n{-5 Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S|O #KE Australian Stock Exchange 澳大利亚证券交易所
ap<r )<u Austrian Schilling [ATS] 奥地利先令
D$Ao-6QE
W authentication 认证；鉴证
bR< XQHl authority to purchase 委托购买证；委购书
1Q7]1 fRu authorization 认可；核准；授权；授权书
0*,] `A= authorization by direction 指示授权
bh+m_$X~ authorization by instruction 指令授权
pB0 SCS* authorization by warrant 令状授权
OCu/w1 bc authorization of unit trust 单位信托的认可
g f<vQb| authorized agent 指定代理人
Z 3f} 'vr authorized capital 法定资本
t{e}3}LEd authorized clerk 出市员
R y40:;MYN authorized dealer 认可交易商
jt0f*e YE8 authorized financial institution 认可财务机构
Pp.] /; authorized fund 认可基金
$U"pdf authorized fund house 获授权的基金公司；认可基金公司
T%yGSk authorized institution 认可机构
_q}^#- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-Np}<O`./ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y?UB?2 VN authorized insurer 获授权保险人；获认可承保人
RBpv40n0 authorized investment 特准投资项目
zF r#j~L" authorized person 获授权人
v}. ~m) authorized representative 获授权代表
Lb~'
I=9D authorized share capital 法定股本
%GGSd0
g automated quotation system 自动报价系统
]] T,;|B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_FCg5F2U 自动交易系统〔香港期货交易所有限公司〕
~En]sj automatic adjustment mechanism 自动调整机制
MaZV GrcC automatic adjustment system 自动调整系统
hV NT Automatic Clearing House 自动票据交换所
,M Ugww!. automatic exchange rates accumulation system 自动化汇率累集系统
!`dMTW Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I7+yu> automatic teller machine [ATM] 自动柜员机
Nv=& gOy= autopay 自动转帐
7w}]9wCN? available assets 可用资产
W^i[7 r available fiscal reserve 现存财政储备
Nk<H=kw+ available profit 可用利润
-Pa R&0Tt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;pqS|ayl average 平均；平均数；海损
|=[. _ VH1 average basic salary 平均基本薪金
@xr}(. average consumer expenditure 平均消费开支；一般消费开支
2L S9 1 average cost 平均成本
x,c\q$8yH average cost of land production 增辟土地平均成本
_opB,,G average daily turnover 平均每日成交额
$49;\pBZl average daily wage rate 平均每日工资率
C YdYa| average expenditure pattern 平均开支模式
C?]+(P average growth rate 平均增长率
7>3+]njw average net fixed assets 固定资产平均净值
%<1_\N7 average of relatives 相对价格平均数
WH<\ f |xR average price 平均价格
2 ]E i4%jo average propensity to consume 平均消费倾向；一般消费倾向
$U'*}S average propensity to save 平均储蓄倾向；一般储蓄倾向
VuuF _y; average rate 平均率
oGL2uQX X average revenue 平均收入；平均收益
l - ~PX average stock 平均库存；平均存货
MAD t $_ average yearly rent 平均年租
dB8 e avoidance of double taxation 避免双重课税
@&GY5<&b avoidance of tax 避税
