A:
hr)CxsPoRQ A share Ａ股；甲类股份
#vnJJ#uI|> abatement of tax 减税；减扣免税额
;?`l1:C5) ABN AMRO Bank N.V. 荷兰银行
?5yj</W above-the-line expenditure 线上项目支出；经常预算支出
,O[Maj/ch above-the-line receipt 线上项目收入；经常预算收入
4X^{aIlshk ABSA Asia Limited 南非联合亚洲有限公司
_# mo6' )j absolute change 绝对数值变更
v7kR]HU[y absolute expenditure 实际开支
sKLH.@ absolute guideline figure 绝对准则数字
S7 _^E absolute interest 绝对权益
2*<'=*zaQ absolute order of discharge 绝对破产解除令
5f'<0D;K absolute profit margin 绝对利润幅度
C1 YG=! absolute value 实值；绝对值
xU5+"t~ absolutely vested interest 绝对既得权益
*[MK{m absorbed cost 已吸收成本；已分摊成本
_ o-lNt+ absorption 吸收；分摊；合并
:a#p zEK absorption rate 吸收率；摊配率；分摊率
u|' }a3 ACB Finance Limited 亚洲商业财务有限公司
* w[\(d'T acceptable form of reciprocity 合理的互惠条件
J|D$ acceptable rate 适当利率；适当汇率
ZKT~\l acceptance agreement 承兑协议
yavoG k acceptance for honour 参加承兑
5?()o}VjAO acceptor 承兑人；接受人；受票人
3{;W!/&> acceptor for honour 参加承兑人
9*lk x# accident insurance 意外保险
5_ }e?T&s Accident Insurance Association of Hong Kong 香港意外保险公会
!Ui"<0[, accident insurance scheme 意外保险计划
%j*i= accident year basis 意外年度基准
)f6:{ma accommodation 通融；贷款
<m|\#Jw_V accommodation bill 通融票据；空头票据
W18I"lHeh accommodation party 汇票代发人
,& ^vc_} account balance 帐户余额；帐户结余
xO< $xx account book 帐簿
(3;dtp>Xx account collected in advance 预收款项
.}V&*-e p account current book 往来帐簿
,%a7sk<5k account of after-acquired property 事后取得的财产报告
hDf|9}/UQd account of defaulter 拖欠帐目
; C+g)BW account payable 应付帐款
nHB=*Mj DV account payee only [A/C payee only] 只可转帐；存入收款人帐户
qK9\oB %s7 account receivable 应收帐款
~^GY(J' account receivable report 应收帐款报表
?(!<m'jEy account statement 结单；帐单；会计财务报表
5r$ X account title 帐户名称；会计科目
+z2 +z accountant's report 会计师报告
.PhH|jrCW^ Accountant's Report Rules 会计师报告规则
q:9#Vcw accounting and auditing procedure 会计与审计程序；会计与核数程序
^ld ?v Accounting Arrangements 《会计安排》
z U~ o "Jv accounting basis 会计基础
^S'#)H-8C3 accounting by Official Receiver 破产管理署署长呈交的帐目
C;3>q*Am4 Accounting Circular 《会计通告》
=CE(M},d accounting class 会计类别
f zVU 9BU accounting date 记帐日期；会计结算日期
ZPISclSA+
accounting for money 款项核算
\ \ WIu? Accounting Officer 会计主任
p`i_s(u accounting period 会计报告期；会计期
N {$'-[ accounting policy 会计政策；会计方针
5 * d accounting practice 会计惯例
JvZNr?_w% accounting principle 会计准则
Jrkj foN accounting record 会计记录
!w[io; accounting report 会计报告
%!>~2=Q2* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_Wjd`* Accounting Society of China 中国会计学会
p
FkqD U accounting statement 会计报表
[AZ N a accounting system 会计制度；会计系统
_IK@K 6V1 accounting transaction 会计事项；帐务交易
j9=QOq accounting treatment 会计处理
%qM3IVPK)q accounting year 会计年度
NN t,J; accretion 增值；添加
sPee" 9%, accrual 应计项目；应累算数目
ThLnp@ accrual basis 应计制；权责发生制
< Y(lRM{ accrual basis accounting 应计制会计；权责发生制会计
V|h/ a\P accrue 应累算；应计
t1I` n(]n accrued benefit 应累算利益
+6xEz67A< accrued charges 应计费用
dUTF0U accrued cumulative preference share dividend 应累算的累积优先股股息
06&:X^ accrued expenses 应累算费用
cN{-&\
6L accrued interest payable 应付利息；应计未付利息
D w@0P accrued interest receivable 应收利息；应计未收利息
B >11 accrued right 累算权益
$1CAfSgKw accruing profit 应累算的利润
G(puC 4 "& accumulated fiscal reserve 累积财政储备
=H F||p@ accumulated profit 累积利润；滚存溢利
{iv!A=jld accumulated reserve 累积储备
r#K;@wu2 accumulation of surplus income 累积收益盈余
|Q'l&Gt6 acquired assets 既得资产
D &xb tJd acquisition 收购；购置；取得
u'?yc"d># acquisition cost 购置成本
U*Hw
t\ acquisition expenses 购置费用
f&\v+'[p acquisition of 100% interest 收购全部股权
-}Jf4k#G acquisition of control 取得控制权
)7e[o8O_6 acquisition of fixed assets 购置固定资产
H nRd acquisition of shell “买壳”
0wmz 2zKV acquisition price 收购价
j]#- D IL act of God 天灾
' Vp6=,P acting partner 执事合伙人
88d q8T4 active market 买卖活跃的市场；交投畅旺的市场；旺市
amL8yb active partner 积极参与的合伙人
(L)tC*Qjc
active trading 交投活跃
?\ QEK actual circulation 实际流通
~ "] 6 actual cost 实际成本
8%UI<I, actual expenditure 实际开支；实际支出
2[\I{<2/9 actual income 实际入息；实际收入；实际收益
7DU"QeLeb actual market 现货市场
3zO'=g wJ actual price 现货价；实际价格
0aMw actual profit 实际利润
/ ;%[:x actual quotation 实盘；实际价位；实际报价
;) ^eDJ < actual year basis 按实际年度计算
*j,5TO-j actuals 实货
$Q[>v !!X actuarial investigation 精算调查
aqjS 5!qh actuarial principle 精算原则
~$0Qvyb> actuarial report 精算师报告
0YsC@r47wL Actuarial Society of Hong Kong 香港精算学会
{-sy,EYc w actuarial valuation 精算师估值
>qJRpO actuary 精算师
He4sP` &I ad referendum agreement 暂定协议；有待覆核的协定
uLw$`ihw ad valorem duty 从价税；按值征税
n=vW oU9 ad valorem duty system 从价税制
*{ ]9e\DF ad valorem fee 从价费
b@OL !?JP ad valorem tariff 从价关税
Sn F3I additional allowance 额外免税额
DR`d^aBWQ additional amount for unexpired risk 未过期风险的额外款额
|( e `V
additional assessable profit 补加应评税利润
QY<{S&k9 additional assessment 补加评税
gJNp]I2R additional commitment 额外承担
kq[*q-:"x additional commitment vote 额外承担拨款
d 1c_F~h< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CW(]6s u{ additional dependent parent allowance 供养父母额外免税额
[TP r additional provision 额外拨款
(ia(y(=C additional stamp duty 附加印花税
{]\Q UXH additional tax 补加税罚款；补加税款
=TDK$Ek Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Bf Lh%XC adjudged bankrupt 被裁定破产
qY24Y adjudicated bankrupt 裁定破产人
> Xq:?}-m2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
+"!,rZ7,A adjudication of bankruptcy 裁定破产；宣告破产
lE+v@Kb: adjudication of insolvency 裁定无力偿还债务
6#+&_ #9 adjusted actual 经调整的实数；调整后的实数
&#'[]V%^F adjusted current assets 经调整的流动资产；调整后的流动资产
4# ?Ox vH adjusted figure 经调整的数字；调整后的数额
p7Yej(B adjusted liabilities 经调整的负债；调整后的负债
.[1"Med J adjusted loss 经调整的亏损；调整后的亏损
':71;^zXf 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
"WTnC0< adjusted profit 经调整的利润；调整后的利润
*/Oq$3QGsV adjusted surplus 经调整的盈余额；调整后的盈余额
vj I>TIy
adjusted value 经调整的价值；调整后的价值
w0x%7mg@ adjustment 调整；修订；理算〔保险〕
UW+|1Bj_: adjustment centre 调剂中心
R qS2Qo] adjustment lag 调整过程的时间差距；调整时差
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adjustment mechanism 调整机制
taXS> *|B adjustment of loss 亏损调整
Q :\I
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]3_oT^$: adjustment range 调整幅度
) MFa~/x administered exchange rate 受管制汇率
A L#"j62 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<_@ S@t) administration expenses 行政费用
FAVw80?5k administration fee 手续费；行政费
Ed3 *fY administration in bankruptcy 破产管理
bz[+g,e2oA administration order 遗产管理令
! 2WRxM administrator 管理人；遗产管理人
.~0A*a administrator of the estate 遗产管理人
lvi~GZ admission of debt 债项承认书
;T! mNKl admission of proof 接纳债权证明
mnM#NT5] advance 放贷款项；垫付款项；预支款项；预付款项
8t !/O p ? advance account 暂支帐目；预付款帐户
^tIi;7k advance compensation 预付补偿金
~Dw.3P:- advance from shareholder 股东垫款
CUB= T] advance pending reimbursement 预支以待日后付还
M3j_sd'N advanced economy 先进经济体系
Nhv~f0 advancement 预付；预付财产
7p&%0'BO1z advances warrant 垫款令
zE +) oQ, advancing 贷出
(!Q^.C_m adverse balance 逆差
u>j:8lhtV adverse exchange 逆汇
x68$?CD advertisement addressed to shareholders 在报章刊登的致股东通告
s m-RpZ&| advice for collection 托收通知书
"Y 9
*rL advice of drawing 提款通知书；汇票通知书
d-g&TSGd advice of payment 付款通知
2H8,&lY.p Advisory Committee [Securities and Futures Commission]
xX`P-h>V`c 谘询委员会〔证券及期货事务监察委员会〕
X8Px Advisory Committee on Diversification 经济多元化谘询委员会
= & ~*r affidavit 誓章；遗产申报誓章
o'@VDGS` affidavit of no receipt 述明无收款的誓章
qG=9zp4y?Y affiliate 联号；联营公司；附属公司
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Ns<Ae affiliated company 附属公司；联号；联营公司
mT;1KE{J{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i{w<4E3 affordability 负担能力
KTd,^h African Development Bank [AfDB] 非洲开发银行
yZbO{PMr after-acquired property 事后取得的财产
MoN;t; after-hours dealing 市后交易
bZk7)b;1o after-tax profit 税后盈利；税后利润；税后溢利
D}l^ow agency agreement 代理协议
89:Y s= agency expenses 代理机构的开支
f5+a6s9 agency fee 代理费
NaC ^q*>9 Agency Law 《代理法》
hf
rF7{yj agent 代理人；承销人
"gXz{$q agent of company 公司代理人
<4,>`#NEo agent's fee 代理人费；经纪费
l|[cA}HtB aggregate 总计；总数；总体数字
L2 [|g~ aggregate amount 总款额；总额
oJw~g [ aggregate assets and liabilities 总体资产与负债
w? A&X B+ aggregate at constant price 按固定价格计算的总体数字
yzt6 aggregate demand 总需求
xt@zP )6G aggregate gross position 总持仓量
RQ# g n aggregate limit 总限额
+rbj%v}Fh aggregate of salaries tax 合计薪俸税
|?0Cm|? aggregate performance 总体表现；总体业绩
GcQO&oq| aggregate supply 总体供应
r*<)QP^B~ aggregate surplus 总盈余
]?tsYXU j aggregate total 整体总额
pS
vDH- aggregate value 总值；合计价值
_B)LRD+Hj aggregated basis 合计基准
bS _!K U aggregated net chargeable income 合计应课税入息实额
d !
A)H<Zt aggregation 合并计算；合计；总和
mX T{)pU aggregation of incomes of husband and wife 夫妇入息合并计算
$Ml/=\EHOg aggregation of property 财产的总和
PA; RUe agio 差价；贴水
Fn*clx< 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》
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\:@ -tQ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,9gyHQ~ 《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》
TOV531
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{~ ZS q d 《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》
,JyE7h2%i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ce&)djC7U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Me[T=Tt`@w agreement for a settlement 授产协议
.Ya]N+r* agreement for assignment 转让协议
C)/uX5 agreement for sale 售卖协议；买卖协议
Wq8Uq}~_g agreement for sale and purchase 买卖协议
7f_4qb8 agreement for the payment of interest 支付利息协议
<#JJS}TLk agreement for the repayment of money 还款协议
DoAK]zyJA
agreement of reinsurance 再保险协议
MCU{@ \?Xf Agricultural Bank of China 中国农业银行
Fku9hB air passenger departure tax 飞机乘客离境税
_H(m4~ M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
orCD?vlh airport tax 机场税
{XiBRs e alcohol duty 酒精税
a? K = alienation 让与；让渡；转让
)s(J8J[b*L alimony 生活费；赡养费
)Ac+5bs All Ordinaries Index [AOI] 所有普通股指数
x(h(a#,r all risks 全险；综合险
HJ]\VP9Zb All Sales Record for Stock Market 《股票市场成交报告》
JX(J Z/8B^ Allied Capital Resources Limited 新联财务有限公司
O`U&0lKi' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f m.-*`ax allocation letter 拨款信件
oX@nWQBc_ allocation of fund 分配款项；预留款项
utKtxLX" allocation of profit 利润分配；溢利分配
cAIMt]_ allocation warrant 拨款令
#>dfP"}&, allotment 分配；配股
gbM#jhQ allotment notice 股份配售通知；配股通知
:\x53-&hO4 allotment of shares 股份分配
;LNFPo
allowable 可获宽免；免税的
s2L|J[Y"s allowable business loss 可扣除的营业亏损
'h_PJ% allowable expenses 可扣税的支出
g2.%x \d allowance 免税额；津贴；备抵；准备金
6T0 E'kv
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" & 'Jw allowance for depreciation by wear and tear 耗损折旧免税额
'F^nW_ryW allowance for funeral expenses 殡殓费的免税额
:ak D allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{; ]:}nA allowance for repairs and outgoings 修葺及支出方面的免税额
Q[`J= allowance to debtor 给债务人的津贴
c%w@-n` alteration of capital 资本更改
DesvnV'{`
alternate trustee 候补受托人
aN{C86wx amalgamation 合并
Dp!3uR ']p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?I&ha-." ambit of charges 征税范围；收费范围
|3W\^4>, amended valuation 经修订的估值
$/5<f<%u&) American Commodities Exchange 美国商品交易所
fg"@qE-; American Express Bank Limited 美国运通银行
lg1yj}br American Stock Exchange 美国证券交易所
#z 3tSnmp amortization 摊销
{@1.2AWg amount due from banks 存放银行同业的款项
i X qB-4" amount due from banks abroad 存放海外银行同业的款项
EU.vw0}u8 amount due from holding companies 控股公司欠款
j7=I!<w V amount due from local banks 存放本港银行同业的款项
3Vj uk7 amount due to banks 银行同业的存款
8v"tOa4D7 amount due to banks abroad 海外银行同业的存款
#=UEx
amount due to holding companies 控股公司存款
T1m'+^?" amount due to local banks 本港银行同业的存款
t QkEJ
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$ >1 'pV amount for note issue 发行纸币的款额
mz;S*ONlV amount of bond 担保契据的款额
?#idmb} ( amount of consideration 代价款额
Ac!, #Fq amount of contribution 供款数额
oomB/"Z amount of indebtedness 负债款额
#$7 z amount of principal of the loan 贷款本金额
|&+g ,A _w amount of rates chargeable 应征差饷数额
1$oVcDLl amount of share capital 股本额
IE!fNuR4 amount of sums assured 承保款额
lob{{AB,! amount of variation 变动幅度
qW[p . j N amount of vote 拨款数额
XH&F n+ amount payable 应付款额
2GQ q(_ amount receivable 应收款额
VQF!|*#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NKB,D$!~& analysis 分析
"ut:\%39. ancillary risk 附属风险
68?oV)fE annual account 周年帐目；周年帐目报表；年度决算；年结
4a]m=]Hm annual accounting date 年结日期
CPc<!CC annual allowance 每年免税额；年积金；年度津贴；年津
Bi2be$nV annual balance 年度余额
;%P$q9 *C annual disposable income 每年可动用收入
sL|lf c'bB annual estimates 周年预算
H S / 1z annual fee 年费
Tyt:Abym= annual general meeting 周年大会
[?$ZB),L8 annual growth rate 年增率；每年增长率
0 ;kcSz annual long-term supplement 长期个案每年补助金
Z)Y--`*
annual pensionable emolument 可供计算退休金的年薪
2MwR jh_ annual report 年报
|E $Jt-' Annual Report on the Consumer Price Index 《消费物价指数年报》
5&q@; vR annual return 周年报表；周年申报表；每年报税表格
YgiwtZ5FY Annual Return Rules 《周年报表规则》
wOQ-sp0q0 annual review of consumer prices 每年消费物价回顾
5\1Z"? annual roll-forward basis 逐年延展方式
cY?<
W/ annual salary 年薪
$b y-?z(( annual statement 年度报表；年度决算表
px5~D(N 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
9{@ #tx annuitant 年金受益人
V !G&Ae n annuity 年金
z5IHcZ annuity contract 年金合约
}LQ*vD-Jj annuity on human life 人寿年金
Q >[*Y/`I antecedent debt 先前的债项
i>6SY83B} ante-dated cheque 倒填日期支票
e:}8|e~T anticipated expenditure 预期开支
? P4@U9i anticipated net profit 预期纯利
-IhFPjQ anticipated revenue 预期收入
+%(iGI{ anti-inflation measure 反通货膨胀措施
^Cb7R/R3 anti-inflationary stance 反通货膨胀立场
$+P9@Q$ apparent deficit 表面赤字
\7 z&iGe! apparent financial solvency 表面偿债能力
<cG .V |B apparent partner 表面合伙人
yyZH1A application for personal assessment 个人入息课税申请书
,!_ application of fund 资金应用
|VM c,_D application to release as liquidator and to destruct the books of accounts and documents
s#om 申请免除清盘人职务及毁灭帐簿与文件
%||}WT-wv appointed actuary 委任精算师
+;SQ }[ appointed auditor 委任核数师；委任审计师
7c in?Z1 appointed trustee 委任的受托人
< y5V],-U appointer 委任人
iJ_`ZM.w apportioned pro rata 按比例分摊
(;YO]U4 apportionment 分配；分摊
-}|GkTM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
OD<0,r0f, apportionment formula 分摊方程式
i$[wgvJIV
apportionment of estate duty 遗产税的分摊
W Da;wt appraisal 估价；评估
6ae appreciable growth 可观增长
=1t#$ JG appreciable impact 显着影响
m)9N9Ii#) appreciable increase 可观增长
<K!5N&vh appreciation 增值；升值
'Y3>+7bI appreciation against other currencies 相对其他货币升值
k7P~*ll$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
aVvi_cau appreciation tax 增值税
l=*^FK]L` appropriation 拨款；拨用；拨付
{V%ZOdg9 appropriation account 拨款帐目
I b.`2@ o& Appropriation Bill 拨款法案
Im%| 9g;P appropriation-in-aid system 补助拨款办法
0 z{S@ approved assets 核准资产
G3&ES3L approved basket stock 认可一篮子证券
EB jiSQw approved budget 核准预算
=BJ/ZM approved charitable donation 认可慈善捐款
T.="a2iS2 approved charitable institution 认可慈善机构
hkSpG{;7 approved currency 核准货币；认可货币
? ^ P#P0 approved estimates 核准预算
hKjvD.6]% approved estimates of expenditure 核准开支预算
6' ye-}vD- approved overseas insurer 核准海外保险人
;`g\T u approved overseas trust company 核准海外信托公司
o+{}O_r approved pooled investment fund 核准汇集投资基金
3=~"<f
l approved provident fund scheme 认可公积金计划
ep<A d approved provision 核准拨款
vai.",b=n6 approved redeemable share 核准可赎回股份
{;^boo q approved regional stock 认可地区性证券
^qqP):0y1V approved retirement scheme 认可退休金计划
RGYky3mQK approved subordinated loan 核准附属贷款
ERQ a,h/ arbitrage 套戥；套汇；套利
D4'"GaCv arbitrageur 套戥者；套汇者
E (tdL,m' arbitrary amount 临时款项
g(<02t!OT= arrangement 措施；安排；协定
6u/ 3"A]' arrears 欠款
g .aNITjP arrears of pay 欠付薪酬
EAo7(d@ arrears of revenue 逾期未收税款；逾期未收的帐项
OO_{ o articles of association 组织章程；组织细则；组织章程细则
WpC @ nz? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3P Twpq1 ascertainment of profit 确定利润
0K7]<\) "Asia Clear" “亚洲结算系统”
zNRoFz. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
lqA U5K{wQ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
USu/Y29 Asian Development Fund [ADF] 亚洲发展基金
6,M>' s,N Asian dollar bond 亚洲美元债券
==(9P`\ Asian dollar market 亚洲美元市场
,$ 5; Asian dollar rate 亚洲美元利率
nS[0g^} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ZmO/6_ nU? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?6Cbx6 asked price 沽盘；喊价；索价；卖方报价
uoFH{.) assessable income 应评税入息
wE3^6 assessable loss 应评税亏损
ba|x?kz assessable profit 应评税利润
=wK3\rG assessable value 应评税值
R 0+v5E assessed profit 估定利润
!Jb?r SJ.h assessed value 经评估价值
=O1CxsKt6 assessment 评税；评定；估价；评税单
T3Kq1
Rh assessment number 评税编号；估价编号
!;lA+O-t assessment of additional tax 补加税评税
>4 GhI65 assessment of performance 业绩评估；实绩评价
&J^@TgqL^ Assessor 评税主任
|DfYH~@( asset price bubbles 资产价格泡沫
&q1(v3cOO asset-backed securities 具资产保证的证券
C.@R#a' assets accretion 资产增值
z ;1tJ assets and liabilities 资产与负债
$=iz&{9 assets betterment statement 资产递增表；资产改进表
O]w &uim assets lending 实物放款；有抵押贷款
W5}.W Fu assets of the company passing on the death 死者去世时转移的公司资产
jEklf0 Z assets pledged as security for liabilities 用作负债抵押的资产
2N)=fBF%- assets portfolio 资产投资组合
NFY,$ assets price 资产价格
KXcG;b[7n assets quality 资产质素
K]zBPfx assets realization 资产变现
FB@c
+*1 assets refinancing arrangement 资产再集资安排
NAV}q<@v assets securitization 资产证券化
?PiJ7| assets situated outside Hong Kong 在香港以外地方的资产
J/w?F a< assets stripping 削减资产；拆卖资产
a}#[mw@m= assets value 资产值
<VB assignee 承让人
KJ,{w?p~
) assignment 转让；转让书；转让契
<;#d*&] assignment of interest 权益转让
g]i WD;61 assignment of letters patent and trade mark 专利证书及商标转让
9?gLi!rd assignment of property 物业转让；物业转让书
T*\'G6e assignment right 转让权
jnt0,y A assignor 转让人
X1:| associate 有联系的人；有关连人士；相联者；合伙人；联系人
n?&G> `u* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x ' 3<F associate member 附属会员
hnL"f[p@gC associated body corporate 相联法人团体
;z#D%#Ztq associated company 相联公司；联属公司
8~:qn@ Z|E associated corporation 相联法团
HoymGU `w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
FOB9CsMe 公认会计师公会〔英国〕
c;w
cgU Association of Futures Exchange Brokers 香港期货经纪协会
W>dS@;E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4 a>z]&s association of underwriters 承保人组织
!OPK?7 assumption of control 接管
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DH assurance 担保；保险；转易；转易书
O-wR48Q assurance of interest 权益的转易
?YXl.yj at 19XX price 按一九ＸＸ年价格计算
Sl^HMO at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
!#3#}R.$Fl at call 通知付款；按通知
f|?i6.N> f at constant market price 按固定市价计算
V;= Snc Ub at constant price 按固定价格计算
RK /SeS at cost 按成本计算
ma~WJ0LM\ at current market price 按当时市价计算；按现时市价计算
y_qFX d at current price 按当时价格计算；按现时价格计算
U ?>P6p at factor cost 按要素成本计算；按生产要素成本计算
!-x^b.${B at money-of-the-day price 按付款当日价格计算
VyCBJK at or better 按指定或较佳价位〔买卖指令〕
`*9W{|~Gwx at par 按面值计算；平价
N-3w)23*: at sight 见票即付
h_?D%b~5 at the close 按收市盘
h\C at the opening 按开市盘
9g"a`a?c attestation 见证；见证条款
\PU|<Ru. at-the-money option 平价期权
V5 K`TC^ attorney 受权人；受托代表人
tAP ~ attornment 新拥有人承认书
QtkyKR attributable profit 可归属利润
8iK >bp attributable share value 可归属股份价值
g[-'0d \1 Auckland Stock Exchange 奥克兰证券交易所
fbNVmjb$) auction 拍卖
93)& auctioneer 拍卖商
$tj[ * audit 审计；核数
wi:]o o# Audit Commission 审计署
RFDwL~-p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;. !AX|v 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ff-9NvW4v audit review 帐目审查
Rla1,{1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
nXb;&n% audited account 审计帐目；经审计的帐目
t=iy40_T audited annual account 经审计的周年帐目
h:" <x$F audited balance sheet 经审计的资产负债表
-} 9ZZ#K auditor 核数师；核数主任；审计师
"J, ErnM auditor's certificate 核数师证明书；审计师证明书
$oq& uL auditor's report 核数师报告；审计师报告
#p*{p)]HiA Aussie bond 澳元债券
p[h A?dXn austerity budget 紧缩预算
H1 n`A#6? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
MCe =R R Australia All Ordinaries Index 澳洲所有普通股票指数
KSqWq:W+ Australian Dollar [AUD] 澳元
pHn i"i T Australian Options Market 澳大利亚期权市场
uV52ko, Australian Securities Commission 澳洲证券事务监察委员会
PS`v3|d}}} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e}(ws~. Australian Stock Exchange 澳大利亚证券交易所
%1 @+p f/ Austrian Schilling [ATS] 奥地利先令
Ga sIOPzK authentication 认证；鉴证
d;:+Xd` authority to purchase 委托购买证；委购书
b0tr)>d authorization 认可；核准；授权；授权书
h/ V0}|b authorization by direction 指示授权
~ ${. sD\ authorization by instruction 指令授权
KxGK`'E'r authorization by warrant 令状授权
P ` Anf_ authorization of unit trust 单位信托的认可
f`RcfY t authorized agent 指定代理人
Uj0DX >I authorized capital 法定资本
9FX'Uw s authorized clerk 出市员
Ca*^U- authorized dealer 认可交易商
;?yd;GOt) authorized financial institution 认可财务机构
JdfjOlEb authorized fund 认可基金
] 5YG*sD4 authorized fund house 获授权的基金公司；认可基金公司
lk%rE
authorized institution 认可机构
3vHEPm] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O>Xyl4U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1}QU\N(t authorized insurer 获授权保险人；获认可承保人
hR[Q du6r authorized investment 特准投资项目
Q^DKKp authorized person 获授权人
c3`X19'%fM authorized representative 获授权代表
ka[ ]pY authorized share capital 法定股本
zRD{"uqi automated quotation system 自动报价系统
z4&|~-m, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(JL{X`gs# 自动交易系统〔香港期货交易所有限公司〕
;5q =/ automatic adjustment mechanism 自动调整机制
6S2D\Bt,_ automatic adjustment system 自动调整系统
*
"~^k^_b} Automatic Clearing House 自动票据交换所
31
QT automatic exchange rates accumulation system 自动化汇率累集系统
i.)k V B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Qi w "x, automatic teller machine [ATM] 自动柜员机
*9`@ autopay 自动转帐
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2! available assets 可用资产
F9]GEBLr available fiscal reserve 现存财政储备
elJLTG available profit 可用利润
(Y)$+9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lmp0Ye| average 平均；平均数；海损
oZmni9*SD average basic salary 平均基本薪金
ORA +> average consumer expenditure 平均消费开支；一般消费开支
@L=xY[&{ average cost 平均成本
Z vk O#j average cost of land production 增辟土地平均成本
cmZ39pjBJ average daily turnover 平均每日成交额
<n vz*s average daily wage rate 平均每日工资率
!n}"D:L( average expenditure pattern 平均开支模式
Qg%B<3 < average growth rate 平均增长率
R8W{[@ average net fixed assets 固定资产平均净值
hof:36 < average of relatives 相对价格平均数
<FRYt-+ average price 平均价格
bfQ+}|; average propensity to consume 平均消费倾向；一般消费倾向
WDP$w ( M average propensity to save 平均储蓄倾向；一般储蓄倾向
rMH\;\
I|U average rate 平均率
GW]Y gf1t average revenue 平均收入；平均收益
K`M 8[ %S average stock 平均库存；平均存货
@@# ^G8+l average yearly rent 平均年租
va:5pvt2& avoidance of double taxation 避免双重课税
KaauX
m avoidance of tax 避税
