A:
JzH\_,, A share Ａ股；甲类股份
cQEK>aA d abatement of tax 减税；减扣免税额
AP.WTFf ABN AMRO Bank N.V. 荷兰银行
%0 (,f above-the-line expenditure 线上项目支出；经常预算支出
j~!0n[F above-the-line receipt 线上项目收入；经常预算收入
3c] oU1GfF ABSA Asia Limited 南非联合亚洲有限公司
.zr2!}lB absolute change 绝对数值变更
: @KU_U)\ absolute expenditure 实际开支
wWm 1G) absolute guideline figure 绝对准则数字
=mV1jGqX absolute interest 绝对权益
krw Y_$q absolute order of discharge 绝对破产解除令
=1 g absolute profit margin 绝对利润幅度
q:Gi
Qk- absolute value 实值；绝对值
g+8{{o= absolutely vested interest 绝对既得权益
yv| |:wZC absorbed cost 已吸收成本；已分摊成本
$(v1q[ig absorption 吸收；分摊；合并
>*rsR R absorption rate 吸收率；摊配率；分摊率
`9M:B& ACB Finance Limited 亚洲商业财务有限公司
J1DX}h] acceptable form of reciprocity 合理的互惠条件
b*=eMcd acceptable rate 适当利率；适当汇率
+
5 E6| acceptance agreement 承兑协议
%.,-dV' acceptance for honour 参加承兑
wic"a
Y<m acceptor 承兑人；接受人；受票人
]0P-?O: acceptor for honour 参加承兑人
eaP,M kK& accident insurance 意外保险
Bv,u kQ\CH Accident Insurance Association of Hong Kong 香港意外保险公会
_ +Ww1 f accident insurance scheme 意外保险计划
m@o/ W accident year basis 意外年度基准
TNBFb_F accommodation 通融；贷款
j3|Ek accommodation bill 通融票据；空头票据
'J~{8w,. accommodation party 汇票代发人
\y?V ou/ account balance 帐户余额；帐户结余
/NFv? ~</k account book 帐簿
W 0^.Dx account collected in advance 预收款项
A `\2]t$z account current book 往来帐簿
J$6tCF D account of after-acquired property 事后取得的财产报告
td-2[Sy account of defaulter 拖欠帐目
@dE|UZ=( account payable 应付帐款
9d{iq"*R account payee only [A/C payee only] 只可转帐；存入收款人帐户
FyY D7E account receivable 应收帐款
{>[,i`) account receivable report 应收帐款报表
:9H=D^J account statement 结单；帐单；会计财务报表
3~H_UGw account title 帐户名称；会计科目
G]5m@;~l5 accountant's report 会计师报告
b['Jr% "O Accountant's Report Rules 会计师报告规则
Z 4NNrA# accounting and auditing procedure 会计与审计程序；会计与核数程序
HV'xDy [) Accounting Arrangements 《会计安排》
JSX-iHhW accounting basis 会计基础
t4)~A5s accounting by Official Receiver 破产管理署署长呈交的帐目
& UH .e Accounting Circular 《会计通告》
v-2_ # accounting class 会计类别
[)U |HnAJ accounting date 记帐日期；会计结算日期
pk2OZ,14Mj accounting for money 款项核算
E/x``,k Accounting Officer 会计主任
jSVIO v: accounting period 会计报告期；会计期
]S+NH[g+ accounting policy 会计政策；会计方针
P!yE{_% accounting practice 会计惯例
D?~`L[}I!} accounting principle 会计准则
N{v
<z 6 accounting record 会计记录
6jjmrc[#}X accounting report 会计报告
> #). 3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'&@'V5}C{ Accounting Society of China 中国会计学会
{J3;4p-& accounting statement 会计报表
M\zM-B accounting system 会计制度；会计系统
5]yQMY\2) accounting transaction 会计事项；帐务交易
q9rY++Tv accounting treatment 会计处理
bL\ab accounting year 会计年度
G3]TbU!!T accretion 增值；添加
O#}T .5 t accrual 应计项目；应累算数目
8Wx>,$k accrual basis 应计制；权责发生制
En$-,8\% accrual basis accounting 应计制会计；权责发生制会计
]kUF>W p accrue 应累算；应计
BL1$ ~0 accrued benefit 应累算利益
F9(*M P| accrued charges 应计费用
/bm$G"%d accrued cumulative preference share dividend 应累算的累积优先股股息
!4zSE,1 accrued expenses 应累算费用
Dz$GP A accrued interest payable 应付利息；应计未付利息
U{(B)dFTH accrued interest receivable 应收利息；应计未收利息
urmx})= accrued right 累算权益
!v(j#N< m accruing profit 应累算的利润
C5m q@$6 accumulated fiscal reserve 累积财政储备
mX ))*e4k accumulated profit 累积利润；滚存溢利
#DjSS.iW accumulated reserve 累积储备
dLl/V3C6t accumulation of surplus income 累积收益盈余
-Z )j"J acquired assets 既得资产
q_PxmPE@3v acquisition 收购；购置；取得
?m5@ 63 5 acquisition cost 购置成本
2(V;O WY(@ acquisition expenses 购置费用
e1a8>>bcI acquisition of 100% interest 收购全部股权
SYkLia( Ty acquisition of control 取得控制权
v|Y:'5`V acquisition of fixed assets 购置固定资产
`7<4]#b^o acquisition of shell “买壳”
m' D_zb9+ acquisition price 收购价
Y?Ph%i2E act of God 天灾
n$B SO acting partner 执事合伙人
';"W 0 active market 买卖活跃的市场；交投畅旺的市场；旺市
% D|p7& active partner 积极参与的合伙人
,r\ active trading 交投活跃
O ;,BzA-n actual circulation 实际流通
@ *W)r~ "~ actual cost 实际成本
*
S4IMfp actual expenditure 实际开支；实际支出
-0[ ?6.(s" actual income 实际入息；实际收入；实际收益
yn=BO`sgW actual market 现货市场
@jb
-u S actual price 现货价；实际价格
j} ^?3< actual profit 实际利润
e7X#C) actual quotation 实盘；实际价位；实际报价
E`68Z/% actual year basis 按实际年度计算
j G8W|\8 actuals 实货
F)dJws7- actuarial investigation 精算调查
bHx 09F] actuarial principle 精算原则
D"kss5>w actuarial report 精算师报告
-Lh\] Actuarial Society of Hong Kong 香港精算学会
Ni]V)wGE; actuarial valuation 精算师估值
=.19 7)e actuary 精算师
TC 7&IqT ad referendum agreement 暂定协议；有待覆核的协定
7Gg3$E+#* ad valorem duty 从价税；按值征税
B->3/dp2c' ad valorem duty system 从价税制
dO/iL 7K& ad valorem fee 从价费
rH@ {[~p ad valorem tariff 从价关税
R+vago: additional allowance 额外免税额
D; xRgHn additional amount for unexpired risk 未过期风险的额外款额
~,j52obR6Z additional assessable profit 补加应评税利润
T](N
^P additional assessment 补加评税
>2Z0XEe additional commitment 额外承担
Mrpz (}) additional commitment vote 额外承担拨款
YC(7k7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
pW{Q%"W additional dependent parent allowance 供养父母额外免税额
M \4pTcz{ additional provision 额外拨款
SMX70T!'9 additional stamp duty 附加印花税
qPle=6U[IL additional tax 补加税罚款；补加税款
MR $R# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_}8hE v adjudged bankrupt 被裁定破产
d.wu adjudicated bankrupt 裁定破产人
OCR`1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
~<[$.8* adjudication of bankruptcy 裁定破产；宣告破产
byALM adjudication of insolvency 裁定无力偿还债务
z4 GcS/3K adjusted actual 经调整的实数；调整后的实数
)UBU|uYR\ adjusted current assets 经调整的流动资产；调整后的流动资产
7.V'T=@x3) adjusted figure 经调整的数字；调整后的数额
o<
)"\f/, adjusted liabilities 经调整的负债；调整后的负债
SrlTwcD adjusted loss 经调整的亏损；调整后的亏损
5Ii`|?vg 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
1%Yd ] 1c( adjusted profit 经调整的利润；调整后的利润
-*`7Q'}% adjusted surplus 经调整的盈余额；调整后的盈余额
b,vSE,&xP adjusted value 经调整的价值；调整后的价值
GWb=X cx adjustment 调整；修订；理算〔保险〕
6T*MKu adjustment centre 调剂中心
^y"
#2Ov adjustment lag 调整过程的时间差距；调整时差
n=t50/jV3= adjustment mechanism 调整机制
|qUi9#NUo adjustment of loss 亏损调整
25e*W>SLw adjustment process 调整过程；调整程序
S 5o\joc adjustment range 调整幅度
1!N|a< # administered exchange rate 受管制汇率
]O}TK^% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O9%`G administration expenses 行政费用
N{/):O administration fee 手续费；行政费
zVEG )
Hr administration in bankruptcy 破产管理
Vr/UY79 administration order 遗产管理令
Q,pnh!.-c administrator 管理人；遗产管理人
"= =fW f administrator of the estate 遗产管理人
v)+E!"R3. admission of debt 债项承认书
jh7-Fl` admission of proof 接纳债权证明
I8ZBs0sfF{ advance 放贷款项；垫付款项；预支款项；预付款项
zG
IxmJ. advance account 暂支帐目；预付款帐户
1f 3c3P J advance compensation 预付补偿金
[)efh9P* advance from shareholder 股东垫款
EKQ\MC1 advance pending reimbursement 预支以待日后付还
q!L@9&KAQ advanced economy 先进经济体系
J d]kg,/ advancement 预付；预付财产
&m{SWV+ advances warrant 垫款令
tVI6GXH advancing 贷出
R1sWhB99 adverse balance 逆差
> nHaMj adverse exchange 逆汇
!TNp|U! advertisement addressed to shareholders 在报章刊登的致股东通告
??Lda=' advice for collection 托收通知书
E; `@S advice of drawing 提款通知书；汇票通知书
exW|c~|m{A advice of payment 付款通知
=()Vrk|uK Advisory Committee [Securities and Futures Commission]
D*T* of G 谘询委员会〔证券及期货事务监察委员会〕
E `0mn7.t Advisory Committee on Diversification 经济多元化谘询委员会
gc<w n m| affidavit 誓章；遗产申报誓章
c{"=p8 F_ affidavit of no receipt 述明无收款的誓章
{J&[JA\ affiliate 联号；联营公司；附属公司
;?{[vLHDL affiliated company 附属公司；联号；联营公司
=6.4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
z D "n7; affordability 负担能力
e\8|6< o[ African Development Bank [AfDB] 非洲开发银行
{[I]pm~n after-acquired property 事后取得的财产
> O;V[H2[ after-hours dealing 市后交易
u;
]4 ydp after-tax profit 税后盈利；税后利润；税后溢利
9~7s*3zI agency agreement 代理协议
0|i3#G_~ agency expenses 代理机构的开支
)~X.x"}8k agency fee 代理费
jw 4B^2} Agency Law 《代理法》
WilKC|R]P agent 代理人；承销人
I$0O 4 agent of company 公司代理人
?Yf0h_> agent's fee 代理人费；经纪费
$@Bd} 35 J aggregate 总计；总数；总体数字
-v@LJCK7I aggregate amount 总款额；总额
2gasH11M aggregate assets and liabilities 总体资产与负债
* \$m1g7b aggregate at constant price 按固定价格计算的总体数字
C%RYQpY*c aggregate demand 总需求
!B*l'OJw aggregate gross position 总持仓量
+nAbcBJAl aggregate limit 总限额
4*U5o!w1{ aggregate of salaries tax 合计薪俸税
6 2*p*t aggregate performance 总体表现；总体业绩
( IXUT6| aggregate supply 总体供应
VY#nSF` aggregate surplus 总盈余
#ET y#j KL aggregate total 整体总额
E4QLXx6Wa& aggregate value 总值；合计价值
y2`}, aggregated basis 合计基准
7oy}<9 aggregated net chargeable income 合计应课税入息实额
7 :C_{\( aggregation 合并计算；合计；总和
wU}%]FqtZ= aggregation of incomes of husband and wife 夫妇入息合并计算
&7J-m4BI aggregation of property 财产的总和
@s dHB ./ agio 差价；贴水
+0l-zd\ 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》
Q\W ?qB_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9$q35e 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
j LM}hwJ8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`R!% k]$ 《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》
L*#W?WMM
v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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《香港政府和大韩民国政府关于相互促进和保护投资协定》
|Cm6RH$( agreement for a settlement 授产协议
o#K*-jOfiH agreement for assignment 转让协议
,{C
hHnJ%# agreement for sale 售卖协议；买卖协议
<B&vfKO^h agreement for sale and purchase 买卖协议
2MU$OI0| agreement for the payment of interest 支付利息协议
\1ncr4 agreement for the repayment of money 还款协议
BjyV&1tRV! agreement of reinsurance 再保险协议
$P h#pM( Agricultural Bank of China 中国农业银行
#E$*PAB air passenger departure tax 飞机乘客离境税
%,UTFuM` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j 06 mky airport tax 机场税
}' p"q ) alcohol duty 酒精税
% dw I;%0 alienation 让与；让渡；转让
R>D [I. alimony 生活费；赡养费
R wTzS; All Ordinaries Index [AOI] 所有普通股指数
jwL\|B oE all risks 全险；综合险
E[ttamU All Sales Record for Stock Market 《股票市场成交报告》
l`<1Y| Allied Capital Resources Limited 新联财务有限公司
^)p+)5l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;XIDu6 allocation letter 拨款信件
.<zN/&MXf allocation of fund 分配款项；预留款项
z -c1,GOD allocation of profit 利润分配；溢利分配
6Z l#$>P allocation warrant 拨款令
?={S"qK(q allotment 分配；配股
JfsvK2I allotment notice 股份配售通知；配股通知
\0veld allotment of shares 股份分配
] !X[[w) allowable 可获宽免；免税的
U#G<cV79 allowable business loss 可扣除的营业亏损
_)S['[ allowable expenses 可扣税的支出
()Q#@?c~ allowance 免税额；津贴；备抵；准备金
%"Ia]0 allowance for debts 债项的免税额
&+]-e;[ allowance for depreciation by wear and tear 耗损折旧免税额
X`20=x allowance for funeral expenses 殡殓费的免税额
m-2!r*(zt allowance for inflation 为通货膨胀而预留的款项；通胀准备金
nX_w F`n" allowance for repairs and outgoings 修葺及支出方面的免税额
8ZF!}kb0F allowance to debtor 给债务人的津贴
}nRTw2-z alteration of capital 资本更改
}X/>WiGh: alternate trustee 候补受托人
Ye| (5f amalgamation 合并
b]4\$ rW7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A<y ]D.Z" ambit of charges 征税范围；收费范围
vW-o%u* amended valuation 经修订的估值
n-u
HKBq American Commodities Exchange 美国商品交易所
$ ~%w21?& American Express Bank Limited 美国运通银行
2~l +2.. American Stock Exchange 美国证券交易所
xOx=Z\ c amortization 摊销
/Un\P amount due from banks 存放银行同业的款项
- -\eYVh[ amount due from banks abroad 存放海外银行同业的款项
qjsEyro$- amount due from holding companies 控股公司欠款
-EJj j { amount due from local banks 存放本港银行同业的款项
y(wb?86#W5 amount due to banks 银行同业的存款
_;,"!'R`f amount due to banks abroad 海外银行同业的存款
Iw4[D#o amount due to holding companies 控股公司存款
T#\=v(_NR amount due to local banks 本港银行同业的存款
BJt]k7ku+ amount due to outport banks 外埠银行同业的存款
S6<#] 6 Z amount for note issue 发行纸币的款额
=h70! ) Z5 amount of bond 担保契据的款额
DYF(O-hJK amount of consideration 代价款额
{DD #&B amount of contribution 供款数额
"%YVA aN amount of indebtedness 负债款额
kX2Z@
w` amount of principal of the loan 贷款本金额
yAFt |< amount of rates chargeable 应征差饷数额
;\(LovUy6 amount of share capital 股本额
CofTTYl amount of sums assured 承保款额
3a[ LM! amount of variation 变动幅度
dZY|6 amount of vote 拨款数额
rJ{k1H > amount payable 应付款额
Kk,u{EA amount receivable 应收款额
R=3|(R+kA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+ K s 3 analysis 分析
"rrw~ ancillary risk 附属风险
vm7ag 7@O annual account 周年帐目；周年帐目报表；年度决算；年结
q|}O-A*wa annual accounting date 年结日期
<TTBIXV annual allowance 每年免税额；年积金；年度津贴；年津
A34O(fE annual balance 年度余额
-, Js2+QZ# annual disposable income 每年可动用收入
~z(0XKq0d annual estimates 周年预算
nsM. `s@V annual fee 年费
rd;E /:`5 annual general meeting 周年大会
*'*,mfk[ annual growth rate 年增率；每年增长率
?O Puv5!pI annual long-term supplement 长期个案每年补助金
|l-O e annual pensionable emolument 可供计算退休金的年薪
RBfz ti6 annual report 年报
-Q/wW4dE= Annual Report on the Consumer Price Index 《消费物价指数年报》
wRZFBf~
: annual return 周年报表；周年申报表；每年报税表格
3 Q~0b+k Annual Return Rules 《周年报表规则》
l cM annual review of consumer prices 每年消费物价回顾
QnJLTBv annual roll-forward basis 逐年延展方式
dlA0&;}z annual salary 年薪
->*~e~T annual statement 年度报表；年度决算表
]T{v~]7:{ 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
JAM]neKiX annuitant 年金受益人
dOK]Su annuity 年金
)5 `~ WzA annuity contract 年金合约
4M!wm]n/%5 annuity on human life 人寿年金
uz I -1@` antecedent debt 先前的债项
Q-B/SX)!/ ante-dated cheque 倒填日期支票
Y_6 v@SiO anticipated expenditure 预期开支
M J $.ST anticipated net profit 预期纯利
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+k]c 25 anticipated revenue 预期收入
?,] eN&` anti-inflation measure 反通货膨胀措施
CED[\ n anti-inflationary stance 反通货膨胀立场
wA"d?x apparent deficit 表面赤字
v$xurj:v#i apparent financial solvency 表面偿债能力
=4s x(< apparent partner 表面合伙人
/x)i}M) application for personal assessment 个人入息课税申请书
@r^s70{} application of fund 资金应用
l $ kO%E' application to release as liquidator and to destruct the books of accounts and documents
| N }* 申请免除清盘人职务及毁灭帐簿与文件
;Ea 8> appointed actuary 委任精算师
dq%C~j{v appointed auditor 委任核数师；委任审计师
| &@`~OBa appointed trustee 委任的受托人
r/@ Wn appointer 委任人
i8KoJY" apportioned pro rata 按比例分摊
-GMaK.4 = apportionment 分配；分摊
!xBJJ/K+| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5i}g$yjZ< apportionment formula 分摊方程式
up aQoX/C apportionment of estate duty 遗产税的分摊
;<G K{8 appraisal 估价；评估
{>PEl; ,- appreciable growth 可观增长
B873UN appreciable impact 显着影响
@LFB}B appreciable increase 可观增长
t&p I appreciation 增值；升值
Xwf R/4 appreciation against other currencies 相对其他货币升值
>Q'*~S@v3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|#{ i7>2U appreciation tax 增值税
;>/yY]F7 appropriation 拨款；拨用；拨付
XZS%az1% appropriation account 拨款帐目
K2\ )9 Appropriation Bill 拨款法案
^(Z%,j3O appropriation-in-aid system 补助拨款办法
9KB}?~Nx4 approved assets 核准资产
$ =ESY>MO approved basket stock 认可一篮子证券
y\4/M6 approved budget 核准预算
7SN61)[m approved charitable donation 认可慈善捐款
acar-11_o/ approved charitable institution 认可慈善机构
L0I |V[ approved currency 核准货币；认可货币
<CJy3<$u approved estimates 核准预算
"',;pGg|K approved estimates of expenditure 核准开支预算
7KGb2V< t approved overseas insurer 核准海外保险人
]jPP]Z:y approved overseas trust company 核准海外信托公司
eh>FYx(
S approved pooled investment fund 核准汇集投资基金
0~+*$W approved provident fund scheme 认可公积金计划
B'mUDW8\D approved provision 核准拨款
:>0,MO.^~K approved redeemable share 核准可赎回股份
6n JQP a approved regional stock 认可地区性证券
*YX5bpR? approved retirement scheme 认可退休金计划
#z70:-`.[M approved subordinated loan 核准附属贷款
/fLm
)vN arbitrage 套戥；套汇；套利
Um4DVg5 arbitrageur 套戥者；套汇者
wv\V&U $ arbitrary amount 临时款项
$iMLT8U arrangement 措施；安排；协定
Qg]A^{.1 arrears 欠款
wW8[t8%43 arrears of pay 欠付薪酬
l@1=./L ? arrears of revenue 逾期未收税款；逾期未收的帐项
@y 'ZM articles of association 组织章程；组织细则；组织章程细则
@v:Eh Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
X&| R\v=} ascertainment of profit 确定利润
8^D1u` "Asia Clear" “亚洲结算系统”
]5K(}95& ' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<`G-_VI Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+S+=lu _ Asian Development Fund [ADF] 亚洲发展基金
H:9G/Nev Asian dollar bond 亚洲美元债券
S{v]B_N[M Asian dollar market 亚洲美元市场
RnU7|p{ Asian dollar rate 亚洲美元利率
FA;-D 5= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
T$AVMV q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
eE=2~
ylU asked price 沽盘；喊价；索价；卖方报价
>4-9 @i0FV assessable income 应评税入息
*0eV 9!y assessable loss 应评税亏损
Zy.ls&<: assessable profit 应评税利润
a1Q%Gn@R assessable value 应评税值
sekei6#fi assessed profit 估定利润
.)Pul|)d assessed value 经评估价值
]zCD1 *) assessment 评税；评定；估价；评税单
BX6 kn/i
assessment number 评税编号；估价编号
\t/0Y h-' assessment of additional tax 补加税评税
e*}GQ assessment of performance 业绩评估；实绩评价
W'f"kM Assessor 评税主任
4e;$+! dlV asset price bubbles 资产价格泡沫
fL d2{jI, asset-backed securities 具资产保证的证券
&cJ?mSI assets accretion 资产增值
7&OJ 8B/ assets and liabilities 资产与负债
{IvA 5^ assets betterment statement 资产递增表；资产改进表
|Ldvfd assets lending 实物放款；有抵押贷款
qX; F+~ assets of the company passing on the death 死者去世时转移的公司资产
C^5 V assets pledged as security for liabilities 用作负债抵押的资产
v`jHd*&6) assets portfolio 资产投资组合
bq8Wvlv04 assets price 资产价格
Jw&Fox7p assets quality 资产质素
i7v =o# assets realization 资产变现
zUNUH^Il assets refinancing arrangement 资产再集资安排
_ h1eW9q assets securitization 资产证券化
ZBFn assets situated outside Hong Kong 在香港以外地方的资产
km][QEXs% assets stripping 削减资产；拆卖资产
>}Bcv %zZ assets value 资产值
Y)$%-'=b+ assignee 承让人
Q$ D x: assignment 转让；转让书；转让契
E/wxX#]\ assignment of interest 权益转让
F C6~V6R assignment of letters patent and trade mark 专利证书及商标转让
XJKns assignment of property 物业转让；物业转让书
NI.ROk1{+4 assignment right 转让权
JZ*.;}" assignor 转让人
;UUgqX# associate 有联系的人；有关连人士；相联者；合伙人；联系人
5XzsqeG| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A+frKoi associate member 附属会员
z*q+5p@~ associated body corporate 相联法人团体
C2\WvE%! associated company 相联公司；联属公司
2/tx5Nc associated corporation 相联法团
osd oL Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mk^, { D 公认会计师公会〔英国〕
dKC*QHU Association of Futures Exchange Brokers 香港期货经纪协会
7:Rt) EE2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
U <q`f- association of underwriters 承保人组织
m"n" 1;o= assumption of control 接管
4[JF.O6} assurance 担保；保险；转易；转易书
Ycq )$7p assurance of interest 权益的转易
98O]tL+k/u at 19XX price 按一九ＸＸ年价格计算
GCiG50Z= at a discount 按赔价计算；按贴水价格计算；打折扣
u*W! !(P/ at a premium 按溢价计算；按升水价格计算
sLJ]N0t at call 通知付款；按通知
/V`S J" at constant market price 按固定市价计算
L6i|5 P at constant price 按固定价格计算
E
i>GhvRM at cost 按成本计算
($ /l_F at current market price 按当时市价计算；按现时市价计算
d!} oS<6 at current price 按当时价格计算；按现时价格计算
XEagN:
at factor cost 按要素成本计算；按生产要素成本计算
x- ue1 at money-of-the-day price 按付款当日价格计算
jpS$5Ct at or better 按指定或较佳价位〔买卖指令〕
]];pWlo! at par 按面值计算；平价
{:VK} w at sight 见票即付
<y~Ba@1u at the close 按收市盘
:).NA
] at the opening 按开市盘
,Wu$@jD/ ] attestation 见证；见证条款
ceD6q~) at-the-money option 平价期权
'W4v>0 attorney 受权人；受托代表人
}Y BuS3{ attornment 新拥有人承认书
)!cu cY attributable profit 可归属利润
x3#:C= attributable share value 可归属股份价值
p~=z)7% e' Auckland Stock Exchange 奥克兰证券交易所
ov H'_' auction 拍卖
s]0 J'UN auctioneer 拍卖商
mCk_c audit 审计；核数
Hm !"% Audit Commission 审计署
;~djbo0,X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Uf ]$I`T# 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
nTD%i~t ~o audit review 帐目审查
2p# d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&z5?]`ALu audited account 审计帐目；经审计的帐目
S5, u| H audited annual account 经审计的周年帐目
ebNRZJ?C, audited balance sheet 经审计的资产负债表
m[Ihte- > auditor 核数师；核数主任；审计师
0*tnJB auditor's certificate 核数师证明书；审计师证明书
MN5}}@ auditor's report 核数师报告；审计师报告
k \;D;e{ Aussie bond 澳元债券
mAGD qz>f austerity budget 紧缩预算
lo'#dpt< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pX*E(Q)@! Australia All Ordinaries Index 澳洲所有普通股票指数
5mpql[v3P Australian Dollar [AUD] 澳元
&~/g[\ Y Australian Options Market 澳大利亚期权市场
2RF3pIFrm Australian Securities Commission 澳洲证券事务监察委员会
[g<gu~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;<' 'oY Australian Stock Exchange 澳大利亚证券交易所
rP2h9Cb Austrian Schilling [ATS] 奥地利先令
X[H .t$w5A authentication 认证；鉴证
T} 1" authority to purchase 委托购买证；委购书
3`vKEThY) authorization 认可；核准；授权；授权书
K@%T5M4j authorization by direction 指示授权
km5gO|V>m authorization by instruction 指令授权
SqRM*Cf= authorization by warrant 令状授权
2-N7%] h authorization of unit trust 单位信托的认可
mwsBj) authorized agent 指定代理人
"=C~ I W authorized capital 法定资本
:AFU5 mR4& authorized clerk 出市员
s_RK x)w@ authorized dealer 认可交易商
dhxzW@'nIL authorized financial institution 认可财务机构
}~PG]A authorized fund 认可基金
`v)'(R7){ authorized fund house 获授权的基金公司；认可基金公司
&8Vh3QLEx authorized institution 认可机构
R@NFpiw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
D]aQt%TL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~"vS$>+ authorized insurer 获授权保险人；获认可承保人
' n h2} authorized investment 特准投资项目
NF4(+E9g authorized person 获授权人
s5+;8u9K authorized representative 获授权代表
oQV3 authorized share capital 法定股本
KU{zzn; g automated quotation system 自动报价系统
s b3z8:r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`MCt m(< 自动交易系统〔香港期货交易所有限公司〕
3fpaTue|x automatic adjustment mechanism 自动调整机制
]+a ~ / automatic adjustment system 自动调整系统
I3r")}P Automatic Clearing House 自动票据交换所
O;V^Fk( automatic exchange rates accumulation system 自动化汇率累集系统
.>[l @x" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$uFvZ?w& automatic teller machine [ATM] 自动柜员机
ni2 [K` autopay 自动转帐
I0Allw[ available assets 可用资产
fJ 5mKN available fiscal reserve 现存财政储备
.57F h)Y available profit 可用利润
"q= ss:( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?SO!INJ average 平均；平均数；海损
zh=0zJ average basic salary 平均基本薪金
M=ag\1S&ZF average consumer expenditure 平均消费开支；一般消费开支
"$J5cco average cost 平均成本
Yy]TU} PY average cost of land production 增辟土地平均成本
yi~ ]}M average daily turnover 平均每日成交额
A & B|n!;b average daily wage rate 平均每日工资率
Pw]r&)I`y[ average expenditure pattern 平均开支模式
nsXG@C S : average growth rate 平均增长率
z )v o average net fixed assets 固定资产平均净值
LWhy5H;Es average of relatives 相对价格平均数
[*(1~PrlO, average price 平均价格
1BW 9,Xr average propensity to consume 平均消费倾向；一般消费倾向
jV Oq/o average propensity to save 平均储蓄倾向；一般储蓄倾向
Bfo#N31F } average rate 平均率
[bX ^_ Y average revenue 平均收入；平均收益
8mRZ(B>% X average stock 平均库存；平均存货
oH v.EO average yearly rent 平均年租
:eD-'#@$u avoidance of double taxation 避免双重课税
q "T? avoidance of tax 避税
