A:
5REFz A share Ａ股；甲类股份
-~]H5 er` abatement of tax 减税；减扣免税额
p3Ux%/ZqPV ABN AMRO Bank N.V. 荷兰银行
\#,2#BmO"E above-the-line expenditure 线上项目支出；经常预算支出
vW &G\L above-the-line receipt 线上项目收入；经常预算收入
2p&$b f t ABSA Asia Limited 南非联合亚洲有限公司
@*y4uI6& absolute change 绝对数值变更
[`@M!G. absolute expenditure 实际开支
7su2A>Ix absolute guideline figure 绝对准则数字
q TJ0 }F absolute interest 绝对权益
M#gxi N absolute order of discharge 绝对破产解除令
"% Ok3Rvv absolute profit margin 绝对利润幅度
zpwoK&T+ absolute value 实值；绝对值
{d.z/Buu absolutely vested interest 绝对既得权益
r0}x:{$M absorbed cost 已吸收成本；已分摊成本
A^,E~Z!x absorption 吸收；分摊；合并
jc"sPr v5 absorption rate 吸收率；摊配率；分摊率
(}39f ACB Finance Limited 亚洲商业财务有限公司
6=/sEz S' acceptable form of reciprocity 合理的互惠条件
J3mLjYy acceptable rate 适当利率；适当汇率
J]U_A/f acceptance agreement 承兑协议
<mFDC?j acceptance for honour 参加承兑
m+!.H\ acceptor 承兑人；接受人；受票人
J!l/ .:`6 acceptor for honour 参加承兑人
<W #G)c0 accident insurance 意外保险
:Dt y ([ Accident Insurance Association of Hong Kong 香港意外保险公会
Ye3o}G9z accident insurance scheme 意外保险计划
84WD R? accident year basis 意外年度基准
O z6$u accommodation 通融；贷款
|N`0G.# accommodation bill 通融票据；空头票据
dNgA C){w accommodation party 汇票代发人
kU/MvoV account balance 帐户余额；帐户结余
WJD2(el account book 帐簿
jQ V[zcM account collected in advance 预收款项
p9)YRLOh. account current book 往来帐簿
Q/SO%E`E account of after-acquired property 事后取得的财产报告
)Dz]Pv]H' account of defaulter 拖欠帐目
VZt%cq account payable 应付帐款
Wo
"s ; Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
S' $; account receivable 应收帐款
CK [8y& account receivable report 应收帐款报表
1gV?}' jq account statement 结单；帐单；会计财务报表
P4#i]7% account title 帐户名称；会计科目
3Rb #!tx9 accountant's report 会计师报告
4MPy}yT * Accountant's Report Rules 会计师报告规则
^y @
W\ accounting and auditing procedure 会计与审计程序；会计与核数程序
$U ?]^ Accounting Arrangements 《会计安排》
svmb~n &x6 accounting basis 会计基础
Ef`'r)) accounting by Official Receiver 破产管理署署长呈交的帐目
``CM7|)>` Accounting Circular 《会计通告》
7"'RE95 accounting class 会计类别
~-k , $J?7 accounting date 记帐日期；会计结算日期
#//xOL3J accounting for money 款项核算
]R""L<K%HF Accounting Officer 会计主任
P*! `AWn accounting period 会计报告期；会计期
JH\:9B+:L accounting policy 会计政策；会计方针
Hl}lxK,] accounting practice 会计惯例
:f[ w accounting principle 会计准则
eE'P)^KV accounting record 会计记录
_O}m0c accounting report 会计报告
p/ (Z2N" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#$Zx ].[lc Accounting Society of China 中国会计学会
p? L %' accounting statement 会计报表
(e'8> Pv accounting system 会计制度；会计系统
R Th= x. accounting transaction 会计事项；帐务交易
:2KHiT5 accounting treatment 会计处理
=H)]HxEEM accounting year 会计年度
d'96$e o~ accretion 增值；添加
/''=V.-N accrual 应计项目；应累算数目
! Wr<T!T accrual basis 应计制；权责发生制
uZL]mwkj] accrual basis accounting 应计制会计；权责发生制会计
4m< ]qw accrue 应累算；应计
skl3/! accrued benefit 应累算利益
vSHPN|* accrued charges 应计费用
d3q%[[@ accrued cumulative preference share dividend 应累算的累积优先股股息
xmnBG4,f accrued expenses 应累算费用
<<01@Q < accrued interest payable 应付利息；应计未付利息
znE1t%V accrued interest receivable 应收利息；应计未收利息
dXxf{|gk> accrued right 累算权益
5@5 *}[M accruing profit 应累算的利润
>h8m)Q accumulated fiscal reserve 累积财政储备
,^G+ <T6 accumulated profit 累积利润；滚存溢利
rhkKK_ accumulated reserve 累积储备
|Lg2;P7\ accumulation of surplus income 累积收益盈余
MZ}0.KmaZ acquired assets 既得资产
T */I4" acquisition 收购；购置；取得
r{.p Xf acquisition cost 购置成本
=W7-;& acquisition expenses 购置费用
B/l^=u+- acquisition of 100% interest 收购全部股权
+ \Vw:~e acquisition of control 取得控制权
~+ 1 mH acquisition of fixed assets 购置固定资产
KfjWZ4{v acquisition of shell “买壳”
_+48(Q F< acquisition price 收购价
ht%qjE act of God 天灾
w=XIpWl acting partner 执事合伙人
!M 8_PC*a active market 买卖活跃的市场；交投畅旺的市场；旺市
F%
n}vA` active partner 积极参与的合伙人
{LjzkXs active trading 交投活跃
^>E>\uz0v actual circulation 实际流通
~u$ cX1M actual cost 实际成本
!U%
|pa actual expenditure 实际开支；实际支出
^>an4UJ t actual income 实际入息；实际收入；实际收益
B]tj0FB`-* actual market 现货市场
RVA k u actual price 现货价；实际价格
_b<;n|^ actual profit 实际利润
KyrZ&E.` actual quotation 实盘；实际价位；实际报价
OvT[JpV actual year basis 按实际年度计算
9.(|r i actuals 实货
~T H4='4W3 actuarial investigation 精算调查
MDytA0M actuarial principle 精算原则
MxpAh<u!vF actuarial report 精算师报告
n>pJ/l%` Actuarial Society of Hong Kong 香港精算学会
E @C.}37R actuarial valuation 精算师估值
:oy2mi; actuary 精算师
G4c@v1#%. ad referendum agreement 暂定协议；有待覆核的协定
*KNfPh#wi} ad valorem duty 从价税；按值征税
9~`#aQG T ad valorem duty system 从价税制
xwo *kFg ad valorem fee 从价费
wKi#5k2 ad valorem tariff 从价关税
^S`hKv&87 additional allowance 额外免税额
ZY8.p additional amount for unexpired risk 未过期风险的额外款额
) !0}<_2 additional assessable profit 补加应评税利润
I ;rW!Hb additional assessment 补加评税
B0yJ9U= Fj additional commitment 额外承担
C5^WJx[ additional commitment vote 额外承担拨款
q>(?Z#sB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lt-3 OcC additional dependent parent allowance 供养父母额外免税额
Y\WQ0'y additional provision 额外拨款
F Dgo6x additional stamp duty 附加印花税
t #(=$ additional tax 补加税罚款；补加税款
|kh{EUE
; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>N al\ adjudged bankrupt 被裁定破产
_yAY5TIv adjudicated bankrupt 裁定破产人
T/ ECW adjudication fee 裁定费；评定印花税额手续费；评估契据费
HTQTDbhV^ adjudication of bankruptcy 裁定破产；宣告破产
zlP{1z;nV adjudication of insolvency 裁定无力偿还债务
_LZ(HTX~ adjusted actual 经调整的实数；调整后的实数
gd
* b0( adjusted current assets 经调整的流动资产；调整后的流动资产
lZRO"[< adjusted figure 经调整的数字；调整后的数额
3U^Vz9LW adjusted liabilities 经调整的负债；调整后的负债
j~Pw t9G adjusted loss 经调整的亏损；调整后的亏损
[<,7LG< 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
DX! dU'tj adjusted profit 经调整的利润；调整后的利润
Ra5 3M!>] adjusted surplus 经调整的盈余额；调整后的盈余额
d;>G adjusted value 经调整的价值；调整后的价值
47(_5PFb# adjustment 调整；修订；理算〔保险〕
odca? adjustment centre 调剂中心
jR}EBaI} adjustment lag 调整过程的时间差距；调整时差
Psf'^42(v adjustment mechanism 调整机制
B~]6 [Z adjustment of loss 亏损调整
$,:mq>]![{ adjustment process 调整过程；调整程序
2p9^ = adjustment range 调整幅度
Y7 +c/co administered exchange rate 受管制汇率
.f0qgmIyL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hpXW t Q administration expenses 行政费用
|_ED*ATR= administration fee 手续费；行政费
;@k=9o]A administration in bankruptcy 破产管理
#Hr'plg
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s:l H4B administrator 管理人；遗产管理人
y@v)kN)Y9\ administrator of the estate 遗产管理人
{HY3E}YJL admission of debt 债项承认书
<o t`0 admission of proof 接纳债权证明
[*O> Lk advance 放贷款项；垫付款项；预支款项；预付款项
5|0/$ SWd* advance account 暂支帐目；预付款帐户
6p
}a! advance compensation 预付补偿金
+x{o advance from shareholder 股东垫款
> }f!. i advance pending reimbursement 预支以待日后付还
o]tfvGvU* advanced economy 先进经济体系
FVkl# Qy~ advancement 预付；预付财产
5uG^ `H@ X advances warrant 垫款令
Ns YEBT7f advancing 贷出
{ Zv%DV4_$ adverse balance 逆差
<D:q4t
adverse exchange 逆汇
!X: TieyVu advertisement addressed to shareholders 在报章刊登的致股东通告
Sr Nc advice for collection 托收通知书
yCR8 c,'8 advice of drawing 提款通知书；汇票通知书
VDOC> advice of payment 付款通知
!pU^?Hy= Advisory Committee [Securities and Futures Commission]
Z[VrRT,\c 谘询委员会〔证券及期货事务监察委员会〕
0x Dn! Advisory Committee on Diversification 经济多元化谘询委员会
I}u\ov_Su affidavit 誓章；遗产申报誓章
0`.&U^dG affidavit of no receipt 述明无收款的誓章
|WS@q' affiliate 联号；联营公司；附属公司
l8(9?!C
affiliated company 附属公司；联号；联营公司
#Tzs9Bkaca affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~Y
f8, m affordability 负担能力
l"[.Q>d African Development Bank [AfDB] 非洲开发银行
B &B4 P after-acquired property 事后取得的财产
q bSI98r w after-hours dealing 市后交易
g$C]ln>"9m after-tax profit 税后盈利；税后利润；税后溢利
+d LUq2 agency agreement 代理协议
ShVR{gIs agency expenses 代理机构的开支
Wn 6m$ = agency fee 代理费
]r!|@AWrQ\ Agency Law 《代理法》
bBML +0a agent 代理人；承销人
V?* fl^f agent of company 公司代理人
+JG05h%' agent's fee 代理人费；经纪费
^!exH(g aggregate 总计；总数；总体数字
.9Oj+:n aggregate amount 总款额；总额
-[vw 8 aggregate assets and liabilities 总体资产与负债
nm`( ;<W aggregate at constant price 按固定价格计算的总体数字
L"vk ^>E6 aggregate demand 总需求
K M )MUPr aggregate gross position 总持仓量
!Z>,dN aggregate limit 总限额
Ff>X='{ aggregate of salaries tax 合计薪俸税
d~_5Jx aggregate performance 总体表现；总体业绩
zqU$V~5;rG aggregate supply 总体供应
&S *{a aggregate surplus 总盈余
~ t2" L|i aggregate total 整体总额
yn+m,K/ aggregate value 总值；合计价值
K)x6F 15 r aggregated basis 合计基准
D1deh= aggregated net chargeable income 合计应课税入息实额
$ #/8l58 aggregation 合并计算；合计；总和
c99|+i50 aggregation of incomes of husband and wife 夫妇入息合并计算
8?m=Vw<kIZ aggregation of property 财产的总和
! 1?u0 agio 差价；贴水
a'-xCV|^ 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》
`lm '_~=`& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w<!&% 《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》
=; n>#< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
, 0HID:& 《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》
O Ao03KW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k}kwr[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G,Y ctv agreement for a settlement 授产协议
B^/Cx agreement for assignment 转让协议
_}\KC+n 8 agreement for sale 售卖协议；买卖协议
HW_2!t_R agreement for sale and purchase 买卖协议
| 9 *$6Y agreement for the payment of interest 支付利息协议
( Ygy%O% agreement for the repayment of money 还款协议
%NlmLWF. agreement of reinsurance 再保险协议
Tf$> ^L Agricultural Bank of China 中国农业银行
S=<
]u air passenger departure tax 飞机乘客离境税
v{lDEF@2^N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uVZm9Sp airport tax 机场税
ZFX}=?+ alcohol duty 酒精税
/Yww G;1 alienation 让与；让渡；转让
uGlz|C alimony 生活费；赡养费
&, XP MT All Ordinaries Index [AOI] 所有普通股指数
OB (~zUe.R all risks 全险；综合险
hI<$lEB All Sales Record for Stock Market 《股票市场成交报告》
n#GHa>p.- Allied Capital Resources Limited 新联财务有限公司
{![E)~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9<! ??'@f allocation letter 拨款信件
:SF8 t` 4` allocation of fund 分配款项；预留款项
=5pwNi_S allocation of profit 利润分配；溢利分配
)d
{8Cu6 allocation warrant 拨款令
Y'6P ~C;v allotment 分配；配股
1U~'8=- allotment notice 股份配售通知；配股通知
hoPh#? G allotment of shares 股份分配
.b*-GWx allowable 可获宽免；免税的
0B`rTLwB allowable business loss 可扣除的营业亏损
_#P5j# allowable expenses 可扣税的支出
aC'#H8e|j allowance 免税额；津贴；备抵；准备金
CS"k0V44} allowance for debts 债项的免税额
1*@Q~f:Uk allowance for depreciation by wear and tear 耗损折旧免税额
wE <PXBl\b allowance for funeral expenses 殡殓费的免税额
M@.?l=1X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:e_yOT}} allowance for repairs and outgoings 修葺及支出方面的免税额
T5-'|+ allowance to debtor 给债务人的津贴
6l>016 x alteration of capital 资本更改
OJcI0(G alternate trustee 候补受托人
,n5 [Y) amalgamation 合并
Zr\G=0` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ON_G D" ambit of charges 征税范围；收费范围
]=0D~3o3 amended valuation 经修订的估值
'_=XfTF American Commodities Exchange 美国商品交易所
!Nh q)i American Express Bank Limited 美国运通银行
b{e|~v 6& American Stock Exchange 美国证券交易所
Ce3
amortization 摊销
!.{{QwZ amount due from banks 存放银行同业的款项
i6h0_q8
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F RE${~Xd amount due from holding companies 控股公司欠款
?= Z0N&}[ amount due from local banks 存放本港银行同业的款项
H&Z sMML/% amount due to banks 银行同业的存款
N;,N6&veK/ amount due to banks abroad 海外银行同业的存款
6 ^p>f:5 amount due to holding companies 控股公司存款
v".u#G'u amount due to local banks 本港银行同业的存款
n-lDE}K9%B amount due to outport banks 外埠银行同业的存款
@)@ hzXQ amount for note issue 发行纸币的款额
!. ={p8X-x amount of bond 担保契据的款额
9c@\- Z' amount of consideration 代价款额
lFM'F [-?- amount of contribution 供款数额
MdNV3:[ \ amount of indebtedness 负债款额
oxqD/fY amount of principal of the loan 贷款本金额
ZZ ;V5o6E amount of rates chargeable 应征差饷数额
o|a]Q amount of share capital 股本额
{[B` q amount of sums assured 承保款额
iuq%Q\0@w amount of variation 变动幅度
b{JxTT}03 amount of vote 拨款数额
_UeIzdV 9 amount payable 应付款额
0l %|2}a amount receivable 应收款额
k{$Mlt?&- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w~9=6|_ analysis 分析
{I_I$x_ ancillary risk 附属风险
<~qhy{hRn annual account 周年帐目；周年帐目报表；年度决算；年结
9_S>G$9D annual accounting date 年结日期
gI~jf- w annual allowance 每年免税额；年积金；年度津贴；年津
$3n@2 N` annual balance 年度余额
lhV'Q]s@6 annual disposable income 每年可动用收入
.7GAGMNS annual estimates 周年预算
d `+cNKf annual fee 年费
ze%)fZI0 f annual general meeting 周年大会
HV6'0_R0 annual growth rate 年增率；每年增长率
]O;Rzq{D( annual long-term supplement 长期个案每年补助金
)%5T*}j annual pensionable emolument 可供计算退休金的年薪
s*pgR=dZZ annual report 年报
"Q@ZS2;A Annual Report on the Consumer Price Index 《消费物价指数年报》
!tD,phca~ annual return 周年报表；周年申报表；每年报税表格
{YgB ?kt5 Annual Return Rules 《周年报表规则》
}h)[>I( annual review of consumer prices 每年消费物价回顾
bQM_rqjJGw annual roll-forward basis 逐年延展方式
w q &TU'O annual salary 年薪
Ijj]_V{, annual statement 年度报表；年度决算表
9 Ic~F^ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
|LDo<pE*V4 annuitant 年金受益人
rRZ ,X% annuity 年金
sh"\ kk9 annuity contract 年金合约
7e-l`] annuity on human life 人寿年金
KuO5 ` antecedent debt 先前的债项
mM7S9^<UH ante-dated cheque 倒填日期支票
!M&B=vk4 anticipated expenditure 预期开支
G( ~"Zt}? anticipated net profit 预期纯利
0Sz iT M anticipated revenue 预期收入
G" Fd]' anti-inflation measure 反通货膨胀措施
:3Z"Qk$uR anti-inflationary stance 反通货膨胀立场
fOyL BixR apparent deficit 表面赤字
l;g8_uyjv7 apparent financial solvency 表面偿债能力
.<`Rq ' apparent partner 表面合伙人
f&ym'S application for personal assessment 个人入息课税申请书
!>+Na~eN application of fund 资金应用
V+l>wMeo application to release as liquidator and to destruct the books of accounts and documents
=r :-CRq( 申请免除清盘人职务及毁灭帐簿与文件
cy6 P=k * appointed actuary 委任精算师
NN W* appointed auditor 委任核数师；委任审计师
OC]_ b36v appointed trustee 委任的受托人
Q4MTedj1H appointer 委任人
uNYHEs6%T$ apportioned pro rata 按比例分摊
LJMw-#61sj apportionment 分配；分摊
}0Q6iHX@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k w!1]N apportionment formula 分摊方程式
A %s"WSx, apportionment of estate duty 遗产税的分摊
vx_v/pD appraisal 估价；评估
BI] %$rq appreciable growth 可观增长
K G~fDb appreciable impact 显着影响
*lIK?" mo appreciable increase 可观增长
`_'I 9,.a appreciation 增值；升值
d(L u|/~ appreciation against other currencies 相对其他货币升值
{ LJRdV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ZIx,?E+eJ appreciation tax 增值税
l~M8 6 h appropriation 拨款；拨用；拨付
vxo iPqo appropriation account 拨款帐目
/*lSpsBn Appropriation Bill 拨款法案
h^5'i} @u appropriation-in-aid system 补助拨款办法
Ui4 6 p approved assets 核准资产
"rr,P0lgX approved basket stock 认可一篮子证券
*Gm%Dn approved budget 核准预算
{=> <@]N approved charitable donation 认可慈善捐款
NTVdSK7z~H approved charitable institution 认可慈善机构
f,Sybf/uHh approved currency 核准货币；认可货币
U:E:" approved estimates 核准预算
0 %^m approved estimates of expenditure 核准开支预算
08S| $_ approved overseas insurer 核准海外保险人
f[!Q R approved overseas trust company 核准海外信托公司
@&]j[if (s approved pooled investment fund 核准汇集投资基金
C/+8lA6NV approved provident fund scheme 认可公积金计划
#IP<4"Hf approved provision 核准拨款
W<3nF5! approved redeemable share 核准可赎回股份
-<i&`*zG approved regional stock 认可地区性证券
fV_(P_C approved retirement scheme 认可退休金计划
, c/\'k\K) approved subordinated loan 核准附属贷款
vF ;%#P arbitrage 套戥；套汇；套利
;ePmN|rq; arbitrageur 套戥者；套汇者
mIZ# uW arbitrary amount 临时款项
9 frS!AQ arrangement 措施；安排；协定
d *T;RBk arrears 欠款
XH0R:+s arrears of pay 欠付薪酬
? /~7\ '|Z arrears of revenue 逾期未收税款；逾期未收的帐项
xU^Flw,4 articles of association 组织章程；组织细则；组织章程细则
]v 6u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cv0 }_<Tyx ascertainment of profit 确定利润
g/4.^c "Asia Clear" “亚洲结算系统”
K{HRjNda# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
d 7u"Z5 t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X .g")Bt7 Asian Development Fund [ADF] 亚洲发展基金
)=X8kuB~ Asian dollar bond 亚洲美元债券
1k\1U Asian dollar market 亚洲美元市场
3e:"tus~ Asian dollar rate 亚洲美元利率
?(!$vqS`f( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
; { Y|n_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
UtiS?w6 asked price 沽盘；喊价；索价；卖方报价
:D ?%!Q 0 assessable income 应评税入息
N.u)Mbe assessable loss 应评税亏损
Sj}@5 X6 C assessable profit 应评税利润
y^:g"|q assessable value 应评税值
>'8.>f assessed profit 估定利润
xk} YeNVj assessed value 经评估价值
OXzJ%&h assessment 评税；评定；估价；评税单
Ni GK| Z assessment number 评税编号；估价编号
]5' assessment of additional tax 补加税评税
"S^;X
@# v assessment of performance 业绩评估；实绩评价
rBk f @ Assessor 评税主任
Y'Jb@l`$- asset price bubbles 资产价格泡沫
^ ^%sPtp asset-backed securities 具资产保证的证券
~^IS{1 assets accretion 资产增值
/z,sM"d assets and liabilities 资产与负债
!w98 [BE7 assets betterment statement 资产递增表；资产改进表
+tOBt("5/ assets lending 实物放款；有抵押贷款
s%J|r{F6 assets of the company passing on the death 死者去世时转移的公司资产
abCcZ<=|b assets pledged as security for liabilities 用作负债抵押的资产
?4_^}B9 assets portfolio 资产投资组合
:*6tbUp assets price 资产价格
l<{]%=Qg assets quality 资产质素
S0g5Ym
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wI}5[m assets refinancing arrangement 资产再集资安排
E'&UWD h assets securitization 资产证券化
7##nY3",^ assets situated outside Hong Kong 在香港以外地方的资产
^`\c;!)F< assets stripping 削减资产；拆卖资产
IX^k<Jqr assets value 资产值
xue-5 ' assignee 承让人
lb&tAl"D assignment 转让；转让书；转让契
?U2ed)zzw assignment of interest 权益转让
_4rb7"b1 assignment of letters patent and trade mark 专利证书及商标转让
L;5j hVy assignment of property 物业转让；物业转让书
co<){5zOT assignment right 转让权
7vcYI#(2
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FymA_Eq associate 有联系的人；有关连人士；相联者；合伙人；联系人
OgS6#X Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
qw0tw2| associate member 附属会员
z(> {"t<C associated body corporate 相联法人团体
QO7 > XHn associated company 相联公司；联属公司
`t: 7&$>T associated corporation 相联法团
T2 } I,{U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<i~ (
8F\ 公认会计师公会〔英国〕
<h
U ZD; Association of Futures Exchange Brokers 香港期货经纪协会
-^$CGRE6A Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
bP Er+?fu association of underwriters 承保人组织
]<4Yor}t{; assumption of control 接管
/[GOs*{zB assurance 担保；保险；转易；转易书
f3V&i)w( assurance of interest 权益的转易
z>&Py( at 19XX price 按一九ＸＸ年价格计算
#:vos VqG at a discount 按赔价计算；按贴水价格计算；打折扣
WMZa6cH at a premium 按溢价计算；按升水价格计算
=q^o6{d0" at call 通知付款；按通知
W2yN EiH at constant market price 按固定市价计算
Q]w;o&eo at constant price 按固定价格计算
fmA&1u/xMs at cost 按成本计算
,^,Vq]$3 at current market price 按当时市价计算；按现时市价计算
Fx 0K.Q2Y0 at current price 按当时价格计算；按现时价格计算
8b(UqyV at factor cost 按要素成本计算；按生产要素成本计算
;MCv at money-of-the-day price 按付款当日价格计算
<hdR:k@ # at or better 按指定或较佳价位〔买卖指令〕
//e.p6"8h at par 按面值计算；平价
_w^p~To^ at sight 见票即付
C\.? 3 at the close 按收市盘
rc*3k at the opening 按开市盘
5gGYG]*l attestation 见证；见证条款
v.cB3 /$ z at-the-money option 平价期权
Nb#E +\q attorney 受权人；受托代表人
t\{ q,4 attornment 新拥有人承认书
GfJm&'U& attributable profit 可归属利润
0X0HDQ attributable share value 可归属股份价值
/zuU Auckland Stock Exchange 奥克兰证券交易所
'7wI 2D auction 拍卖
d <V+;">2 auctioneer 拍卖商
^gH.5L0]gH audit 审计；核数
7u! R 'D Audit Commission 审计署
(bH " x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2j 4VW0: 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〕
X||o iqbY audit review 帐目审查
{;Mcor3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.+ai
dWd audited account 审计帐目；经审计的帐目
8 8pz <$ audited annual account 经审计的周年帐目
/Rx%}~x/m audited balance sheet 经审计的资产负债表
zBB4lC{q auditor 核数师；核数主任；审计师
"KW\:uc / auditor's certificate 核数师证明书；审计师证明书
QCa$<~ c auditor's report 核数师报告；审计师报告
>ef Ypd#^ Aussie bond 澳元债券
//Hn[wEOh austerity budget 紧缩预算
i <bFF03*S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
mmTc.x h Australia All Ordinaries Index 澳洲所有普通股票指数
f&8&UL>e` Australian Dollar [AUD] 澳元
5p94b*l Australian Options Market 澳大利亚期权市场
i layU Australian Securities Commission 澳洲证券事务监察委员会
_ 9#4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
H= Yl
@ Australian Stock Exchange 澳大利亚证券交易所
5$GE 3IER8 Austrian Schilling [ATS] 奥地利先令
u+[ZWhKUp authentication 认证；鉴证
rA8neO) authority to purchase 委托购买证；委购书
YqR
MVWcnk authorization 认可；核准；授权；授权书
}3 lM+]pf authorization by direction 指示授权
m {_\@'q authorization by instruction 指令授权
vay_QxB5 authorization by warrant 令状授权
(IIOKx _ authorization of unit trust 单位信托的认可
d| j3E authorized agent 指定代理人
26 o68U8&y authorized capital 法定资本
BA A) IQF authorized clerk 出市员
}n:'@} authorized dealer 认可交易商
1reJ7b0 authorized financial institution 认可财务机构
+S^Uw'L$=T authorized fund 认可基金
a`q">T% q authorized fund house 获授权的基金公司；认可基金公司
cEve 70MV authorized institution 认可机构
h+,zfVJu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lsY5QE:Qrp authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
s#)fnNQ , authorized insurer 获授权保险人；获认可承保人
@]Iku 6d- authorized investment 特准投资项目
Rc0OEs%7P authorized person 获授权人
j@ UI N3 authorized representative 获授权代表
RA>xol~xy authorized share capital 法定股本
IA$:r@QNx8 automated quotation system 自动报价系统
opte)=]J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}j+Z F'# 自动交易系统〔香港期货交易所有限公司〕
iZg v
VH automatic adjustment mechanism 自动调整机制
BGLJ>zkq automatic adjustment system 自动调整系统
`cy_@Z5A Automatic Clearing House 自动票据交换所
r$=iM:kERC automatic exchange rates accumulation system 自动化汇率累集系统
P9G c)$6{p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a&.8*|w3 automatic teller machine [ATM] 自动柜员机
| "5NI'X? autopay 自动转帐
e DX{}Dq( available assets 可用资产
6n available fiscal reserve 现存财政储备
UXDd8OJL available profit 可用利润
p8%x@%k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E2LpQNvN%g average 平均；平均数；海损
<[ 8at6; average basic salary 平均基本薪金
jGb+bN5 U7 average consumer expenditure 平均消费开支；一般消费开支
qI^6}PB average cost 平均成本
.N5}JUj average cost of land production 增辟土地平均成本
5``/exG> average daily turnover 平均每日成交额
,Tvk&<!0 average daily wage rate 平均每日工资率
Dx 4?6 average expenditure pattern 平均开支模式
*-3K],^a average growth rate 平均增长率
}/S bmW8(1 average net fixed assets 固定资产平均净值
qg'RD]a> R average of relatives 相对价格平均数
~>k<I:BtrT average price 平均价格
9,`WQ+OI average propensity to consume 平均消费倾向；一般消费倾向
%%G2w6 3M average propensity to save 平均储蓄倾向；一般储蓄倾向
A%k@75V@ average rate 平均率
l<(MC R* average revenue 平均收入；平均收益
3RX q/E average stock 平均库存；平均存货
oa}-=hG average yearly rent 平均年租
A=I]1r avoidance of double taxation 避免双重课税
U $# ?Lw avoidance of tax 避税
