A:
'U)| m A share Ａ股；甲类股份
0 mWfR8h0 abatement of tax 减税；减扣免税额
\kiCczW_ ABN AMRO Bank N.V. 荷兰银行
2&W(@w T$ above-the-line expenditure 线上项目支出；经常预算支出
bl>MD8bzLE above-the-line receipt 线上项目收入；经常预算收入
W?"Z>tgp ABSA Asia Limited 南非联合亚洲有限公司
F xKb absolute change 绝对数值变更
bp6 La`+ absolute expenditure 实际开支
`he{"0U~S absolute guideline figure 绝对准则数字
'"5" $ )7 absolute interest 绝对权益
.~ a) absolute order of discharge 绝对破产解除令
XHO}(!l\ absolute profit margin 绝对利润幅度
,>%AEN6 N2 absolute value 实值；绝对值
& 50Kn[ absolutely vested interest 绝对既得权益
oOuhbFu absorbed cost 已吸收成本；已分摊成本
fV3!x,H absorption 吸收；分摊；合并
lX`)Avqa absorption rate 吸收率；摊配率；分摊率
/|y3M/;F ACB Finance Limited 亚洲商业财务有限公司
YtN oYOB acceptable form of reciprocity 合理的互惠条件
Kg>+5~+E?q acceptable rate 适当利率；适当汇率
>]=1~ sF acceptance agreement 承兑协议
\ PzC:H acceptance for honour 参加承兑
c3|;'s acceptor 承兑人；接受人；受票人
?T5^hQT
acceptor for honour 参加承兑人
g~%=[1 accident insurance 意外保险
M 6!kn~ Accident Insurance Association of Hong Kong 香港意外保险公会
3vOI=ar=L~ accident insurance scheme 意外保险计划
<27B*C M accident year basis 意外年度基准
muo7KUT accommodation 通融；贷款
V0L^pDLOV accommodation bill 通融票据；空头票据
,u( g#T accommodation party 汇票代发人
C^r 3r 6 account balance 帐户余额；帐户结余
neQ2 +W%oj account book 帐簿
T~%5^+[h account collected in advance 预收款项
)xP]rOT account current book 往来帐簿
nP?(9;3* account of after-acquired property 事后取得的财产报告
S 'Q$N-Dy account of defaulter 拖欠帐目
ekP=/;T#S account payable 应付帐款
X8 b o?0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q=gVx S account receivable 应收帐款
Z| d_G} account receivable report 应收帐款报表
/Os)4yH\ account statement 结单；帐单；会计财务报表
5cyl:1Ln account title 帐户名称；会计科目
8dUwJ"<5 accountant's report 会计师报告
d[rxmEXht Accountant's Report Rules 会计师报告规则
%dL|i2+*8 accounting and auditing procedure 会计与审计程序；会计与核数程序
[fR<#1Z Accounting Arrangements 《会计安排》
jzEimKDE's accounting basis 会计基础
-.g5|B accounting by Official Receiver 破产管理署署长呈交的帐目
V* fDvr0 Accounting Circular 《会计通告》
h+.^8fPR accounting class 会计类别
K fWVz*DC! accounting date 记帐日期；会计结算日期
Bh2m,=`` accounting for money 款项核算
0+r/>-3] Accounting Officer 会计主任
gNs@Q ! accounting period 会计报告期；会计期
yYdXAenQ accounting policy 会计政策；会计方针
gNLjk4H,S[ accounting practice 会计惯例
=q5A@!D accounting principle 会计准则
$j{ynh)^ accounting record 会计记录
kf-ZE$S4 accounting report 会计报告
q.<q(r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0<v~J9i Accounting Society of China 中国会计学会
g:; v] accounting statement 会计报表
qg.[M * accounting system 会计制度；会计系统
4)'5;|pI accounting transaction 会计事项；帐务交易
,*S?L
qv^ accounting treatment 会计处理
5/P?@`/ eT accounting year 会计年度
|nD2k,S<? accretion 增值；添加
|[o2S9 0 accrual 应计项目；应累算数目
[m Wo&Ph[- accrual basis 应计制；权责发生制
mL6/NSSz accrual basis accounting 应计制会计；权责发生制会计
:?RK>}4|F accrue 应累算；应计
zG&
N5t96X accrued benefit 应累算利益
] vT accrued charges 应计费用
YLobBt Xc9 accrued cumulative preference share dividend 应累算的累积优先股股息
5QS d$J accrued expenses 应累算费用
G =< KAJ accrued interest payable 应付利息；应计未付利息
|UR .7rOV accrued interest receivable 应收利息；应计未收利息
E/s3 @-/ accrued right 累算权益
JxD@y}ZYE accruing profit 应累算的利润
*[yCcqN. accumulated fiscal reserve 累积财政储备
tanuP@O accumulated profit 累积利润；滚存溢利
$yCj8 0m\ accumulated reserve 累积储备
1Kc* MS accumulation of surplus income 累积收益盈余
>Q5 SJZ/ acquired assets 既得资产
?LNwr[C0 acquisition 收购；购置；取得
ARU,Wtj# acquisition cost 购置成本
t1ZZru'r acquisition expenses 购置费用
Vx0V6{JX acquisition of 100% interest 收购全部股权
|{oKhC^yG acquisition of control 取得控制权
Nr(WbD[T acquisition of fixed assets 购置固定资产
o jIh;e acquisition of shell “买壳”
r2sog{R acquisition price 收购价
;[9cj&7C< act of God 天灾
( I,V+v+{Y acting partner 执事合伙人
)YnB6@=nyk active market 买卖活跃的市场；交投畅旺的市场；旺市
>nr1|2 active partner 积极参与的合伙人
K8 ThZY% active trading 交投活跃
E-"Jgq\aC actual circulation 实际流通
r`7`f xe actual cost 实际成本
E&K8hY %5 actual expenditure 实际开支；实际支出
y|lP.N/ actual income 实际入息；实际收入；实际收益
;TW@{re actual market 现货市场
^NnZYr. actual price 现货价；实际价格
3G>E>yJ actual profit 实际利润
3(PU= actual quotation 实盘；实际价位；实际报价
A6UtpyS*' actual year basis 按实际年度计算
Y0eu ^p) actuals 实货
UNhD actuarial investigation 精算调查
#o^E1cI actuarial principle 精算原则
m=}kGzIY4 actuarial report 精算师报告
km|~DkJ\a` Actuarial Society of Hong Kong 香港精算学会
, 1`eH[ actuarial valuation 精算师估值
UHCx}LGe actuary 精算师
(ZI&'"H ad referendum agreement 暂定协议；有待覆核的协定
?3z x?>sG ad valorem duty 从价税；按值征税
Y5n pz^i ad valorem duty system 从价税制
f,uxo AS ad valorem fee 从价费
h|-r t15 ad valorem tariff 从价关税
U>I#f additional allowance 额外免税额
je{5iIr3/ additional amount for unexpired risk 未过期风险的额外款额
mC93
&0 additional assessable profit 补加应评税利润
$ jn tT(V additional assessment 补加评税
$qE JO=v additional commitment 额外承担
ims *|~{sr additional commitment vote 额外承担拨款
LvA IAknc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\ o3i9Q9C additional dependent parent allowance 供养父母额外免税额
My1E@< additional provision 额外拨款
AzQ}}A;TSx additional stamp duty 附加印花税
>H%8~ Oek additional tax 补加税罚款；补加税款
d6n6 =
[* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r8>
q*0~s adjudged bankrupt 被裁定破产
1ii.nt1 u adjudicated bankrupt 裁定破产人
3)e eUO+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
0GG;o[< adjudication of bankruptcy 裁定破产；宣告破产
&\(YmY adjudication of insolvency 裁定无力偿还债务
Gs9jX/ # adjusted actual 经调整的实数；调整后的实数
0FW=8hFp, adjusted current assets 经调整的流动资产；调整后的流动资产
ofi']J{R adjusted figure 经调整的数字；调整后的数额
dy0 !Zz adjusted liabilities 经调整的负债；调整后的负债
t +#Ss v8 adjusted loss 经调整的亏损；调整后的亏损
m7@`POI 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
}i[jJb`bY adjusted profit 经调整的利润；调整后的利润
K A< adjusted surplus 经调整的盈余额；调整后的盈余额
IaJ(T>" + adjusted value 经调整的价值；调整后的价值
S
xg Y q adjustment 调整；修订；理算〔保险〕
\"*l:x-u adjustment centre 调剂中心
-y AIrvO1q adjustment lag 调整过程的时间差距；调整时差
(sl~n_<ds8 adjustment mechanism 调整机制
- Z|1@s& adjustment of loss 亏损调整
<)&yk cB adjustment process 调整过程；调整程序
LRI_s>7 adjustment range 调整幅度
yA_d${n administered exchange rate 受管制汇率
;L)}blN. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T]myhNk administration expenses 行政费用
xtnB: 3 administration fee 手续费；行政费
J'7Oxjlg administration in bankruptcy 破产管理
fvx0]o f administration order 遗产管理令
b6i0_fOO administrator 管理人；遗产管理人
6SmSu\lgV administrator of the estate 遗产管理人
|p+VitM7 admission of debt 债项承认书
'=ZE*nGC admission of proof 接纳债权证明
bw[!f4~ advance 放贷款项；垫付款项；预支款项；预付款项
aR\=p:%jGI advance account 暂支帐目；预付款帐户
"- Ns1A8 advance compensation 预付补偿金
3646.i[D advance from shareholder 股东垫款
-R8RAwsLG advance pending reimbursement 预支以待日后付还
&@Q3CC DS advanced economy 先进经济体系
dYsqF
3f advancement 预付；预付财产
eMF%!qUr advances warrant 垫款令
B845BSmh advancing 贷出
l(`w]=t& adverse balance 逆差
3)xV- Y9 adverse exchange 逆汇
tQ/ w\6{ advertisement addressed to shareholders 在报章刊登的致股东通告
!1 l2KW<be advice for collection 托收通知书
J3zb_!PPE advice of drawing 提款通知书；汇票通知书
5p>a]gp advice of payment 付款通知
G ;z2}Ei Advisory Committee [Securities and Futures Commission]
(;n|>l?* 谘询委员会〔证券及期货事务监察委员会〕
}C'z$i( y Advisory Committee on Diversification 经济多元化谘询委员会
15zL,yo affidavit 誓章；遗产申报誓章
h!Ka\By8# affidavit of no receipt 述明无收款的誓章
OVd"'|&6_ affiliate 联号；联营公司；附属公司
l5R H~F affiliated company 附属公司；联号；联营公司
zso.?`85 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+-oXW>`& affordability 负担能力
}:BF3cH> 0 African Development Bank [AfDB] 非洲开发银行
~E!"YkIr after-acquired property 事后取得的财产
'`RCN k5l after-hours dealing 市后交易
_#L
IG2d after-tax profit 税后盈利；税后利润；税后溢利
dRu@5
:BP agency agreement 代理协议
YF;8il{p agency expenses 代理机构的开支
"#9WF} agency fee 代理费
\nJr jH A Agency Law 《代理法》
2M ;{|U agent 代理人；承销人
$0w l=S agent of company 公司代理人
c_ " .+Fa agent's fee 代理人费；经纪费
, :#prT[P" aggregate 总计；总数；总体数字
"NJ!A aggregate amount 总款额；总额
h? TE$&CL? aggregate assets and liabilities 总体资产与负债
ML R3 A
s aggregate at constant price 按固定价格计算的总体数字
~MXPiZG? aggregate demand 总需求
[<%yU y aggregate gross position 总持仓量
v/^2K,[0> aggregate limit 总限额
-1< }_* aggregate of salaries tax 合计薪俸税
lP@9%L aggregate performance 总体表现；总体业绩
xLGAP-mx] aggregate supply 总体供应
h)Yq C$A-s aggregate surplus 总盈余
Z |7Y1W[ aggregate total 整体总额
Ii"cDH9 aggregate value 总值；合计价值
<}UqtD F 0 aggregated basis 合计基准
{g);HnmPN aggregated net chargeable income 合计应课税入息实额
S 'A~9+ aggregation 合并计算；合计；总和
H8\ N~ > aggregation of incomes of husband and wife 夫妇入息合并计算
FV^kOz aggregation of property 财产的总和
}
HvVL}7 agio 差价；贴水
JL*-L*|Zcl Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
KDY~9?}TM Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?5->F/f& 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
|d Soq~Vz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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&\~4,TN 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
O 4}cv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)`U T#5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zZDr=6|r_ agreement for a settlement 授产协议
q_W NN/w agreement for assignment 转让协议
K|s+5>]W/[ agreement for sale 售卖协议；买卖协议
m=n
V$H agreement for sale and purchase 买卖协议
jm*v0kNy agreement for the payment of interest 支付利息协议
D}_\oE/n agreement for the repayment of money 还款协议
%fxGdzu7. agreement of reinsurance 再保险协议
@c&)K^v8 Agricultural Bank of China 中国农业银行
"#p)Z{v"! air passenger departure tax 飞机乘客离境税
{)Gh~~57_W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*rqih_j0 airport tax 机场税
PPmZ[N9(; alcohol duty 酒精税
!>! l=Z alienation 让与；让渡；转让
QA LMF rWH alimony 生活费；赡养费
6%5A&& O(b All Ordinaries Index [AOI] 所有普通股指数
gsAcn all risks 全险；综合险
3nG (z> All Sales Record for Stock Market 《股票市场成交报告》
tnTr &o# Allied Capital Resources Limited 新联财务有限公司
kiXa2Yn*(d all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J|K~a? &vN allocation letter 拨款信件
H M< V$
R allocation of fund 分配款项；预留款项
0tl allocation of profit 利润分配；溢利分配
PAqziq. allocation warrant 拨款令
MenI>g d? allotment 分配；配股
w%L0mH2]ng allotment notice 股份配售通知；配股通知
< ' T6k\ allotment of shares 股份分配
)} /9* allowable 可获宽免；免税的
0w\gxd~' allowable business loss 可扣除的营业亏损
mjH8q&szf allowable expenses 可扣税的支出
2O4U ytN allowance 免税额；津贴；备抵；准备金
e+2!)w)[ allowance for debts 债项的免税额
##FN0|e& allowance for depreciation by wear and tear 耗损折旧免税额
u(d>R5}' allowance for funeral expenses 殡殓费的免税额
/TpM#hkq/2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C
YnBZ allowance for repairs and outgoings 修葺及支出方面的免税额
YwKY3kL allowance to debtor 给债务人的津贴
>yT:eG alteration of capital 资本更改
g* 8sh alternate trustee 候补受托人
"ua/65cq9 amalgamation 合并
F-2HE><+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ko aH31Q ambit of charges 征税范围；收费范围
5vY1 XZt{ amended valuation 经修订的估值
2< ^B]N American Commodities Exchange 美国商品交易所
b$VdTpz American Express Bank Limited 美国运通银行
Mc{1Cdj American Stock Exchange 美国证券交易所
X8Gw8^t amortization 摊销
II),m8G amount due from banks 存放银行同业的款项
G& :YgwG amount due from banks abroad 存放海外银行同业的款项
.w&{2,a 3 amount due from holding companies 控股公司欠款
CK.Z-_M amount due from local banks 存放本港银行同业的款项
^W'\8L amount due to banks 银行同业的存款
e}aD <E G amount due to banks abroad 海外银行同业的存款
JTdK\A >l amount due to holding companies 控股公司存款
-O -_F6p'D amount due to local banks 本港银行同业的存款
ynDa4HB amount due to outport banks 外埠银行同业的存款
]%G[<zD,1 amount for note issue 发行纸币的款额
y8
`H*s@ amount of bond 担保契据的款额
()XL}~I{!A amount of consideration 代价款额
b)
.@ xS amount of contribution 供款数额
E]"ePdZZ/ amount of indebtedness 负债款额
{5_ *tV<I amount of principal of the loan 贷款本金额
=q>eoXp amount of rates chargeable 应征差饷数额
,7tN&R_ amount of share capital 股本额
?6~ RGg amount of sums assured 承保款额
XKMJsEP sW amount of variation 变动幅度
:aco$ZNH5 amount of vote 拨款数额
%z1 WdiC amount payable 应付款额
YAd.i@^ amount receivable 应收款额
H6*F?a`)I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Uj b|| (W analysis 分析
L
+-B,466 ancillary risk 附属风险
c5^i5de annual account 周年帐目；周年帐目报表；年度决算；年结
_?`3zm4 annual accounting date 年结日期
L,Uqt, annual allowance 每年免税额；年积金；年度津贴；年津
tNfku annual balance 年度余额
=suj3.
annual disposable income 每年可动用收入
Of Y>~d annual estimates 周年预算
Y~bp:FkS
annual fee 年费
e6#^4Y/+` annual general meeting 周年大会
v5 $"v?PT annual growth rate 年增率；每年增长率
>.Q D:_@: annual long-term supplement 长期个案每年补助金
ejD;lvf annual pensionable emolument 可供计算退休金的年薪
c\"oj&>A annual report 年报
Q]7r?nEEhW Annual Report on the Consumer Price Index 《消费物价指数年报》
t~Ds) annual return 周年报表；周年申报表；每年报税表格
<86upS6 Annual Return Rules 《周年报表规则》
lvc X}{>\ annual review of consumer prices 每年消费物价回顾
lbT z annual roll-forward basis 逐年延展方式
\MX>= annual salary 年薪
a!xKS8-S== annual statement 年度报表；年度决算表
Y
KeOH 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
!f] F'h8 annuitant 年金受益人
JzCfs<D annuity 年金
w%j 6zsTz annuity contract 年金合约
~ @ MIG annuity on human life 人寿年金
BX2&tQSp antecedent debt 先前的债项
x -(?^g ante-dated cheque 倒填日期支票
qEX 59 v anticipated expenditure 预期开支
rJ KX4,M anticipated net profit 预期纯利
]:Ocu--
anticipated revenue 预期收入
+2MsyA?6_ anti-inflation measure 反通货膨胀措施
@ U:WWTzf anti-inflationary stance 反通货膨胀立场
hjaI&? w apparent deficit 表面赤字
$Y)|&, apparent financial solvency 表面偿债能力
auaFP-$`f apparent partner 表面合伙人
Oa
CkU application for personal assessment 个人入息课税申请书
#li;L application of fund 资金应用
pB h [F5 application to release as liquidator and to destruct the books of accounts and documents
r]"
> 申请免除清盘人职务及毁灭帐簿与文件
rOS fDv appointed actuary 委任精算师
B qKD+ appointed auditor 委任核数师；委任审计师
j?3J-}X C appointed trustee 委任的受托人
]oXd|[ G appointer 委任人
?r2 Im5N apportioned pro rata 按比例分摊
u,4,s[ apportionment 分配；分摊
_ n Oio ? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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X6<fVV apportionment formula 分摊方程式
JxNjyw apportionment of estate duty 遗产税的分摊
qeH#c=DQ appraisal 估价；评估
5H""_uw appreciable growth 可观增长
%t:1)]2 appreciable impact 显着影响
VOp8 ,! appreciable increase 可观增长
7Ja^d-F7 appreciation 增值；升值
@ X appreciation against other currencies 相对其他货币升值
_f{'&YhUU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
d cYUw] appreciation tax 增值税
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`y appropriation 拨款；拨用；拨付
IgR_p7[' . appropriation account 拨款帐目
h&;\ Appropriation Bill 拨款法案
R8O<} >3a appropriation-in-aid system 补助拨款办法
`"Tx%>E(U approved assets 核准资产
Hg*6I%D[So approved basket stock 认可一篮子证券
sW@4r/F>:D approved budget 核准预算
%fK"g2 : approved charitable donation 认可慈善捐款
2px l! approved charitable institution 认可慈善机构
eWW\m[k]} approved currency 核准货币；认可货币
}eULc gRG approved estimates 核准预算
ATPc ~f approved estimates of expenditure 核准开支预算
X;6&:%ZL@^ approved overseas insurer 核准海外保险人
[ [LCEw approved overseas trust company 核准海外信托公司
po\Q Me approved pooled investment fund 核准汇集投资基金
AIN_.=]"? approved provident fund scheme 认可公积金计划
D9 , ~Fc approved provision 核准拨款
[;h@ q} approved redeemable share 核准可赎回股份
"otP^X. approved regional stock 认可地区性证券
gMFTZQsP approved retirement scheme 认可退休金计划
Go+f 0aig approved subordinated loan 核准附属贷款
:M'3U g$t arbitrage 套戥；套汇；套利
+c+#InsY arbitrageur 套戥者；套汇者
$NT{ssh arbitrary amount 临时款项
ZY c)_Og arrangement 措施；安排；协定
Vdh5s 292h arrears 欠款
+'y$XR~W { arrears of pay 欠付薪酬
xud =(HL l arrears of revenue 逾期未收税款；逾期未收的帐项
o ju4.1 articles of association 组织章程；组织细则；组织章程细则
KZsSTB 6J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Y GvtG U- ascertainment of profit 确定利润
sj0Hv d9 "Asia Clear" “亚洲结算系统”
Y{f;qbEQH' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
pR; AqDQ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
AW%^Xt Asian Development Fund [ADF] 亚洲发展基金
?.,..p Asian dollar bond 亚洲美元债券
F3;UH%L1 Asian dollar market 亚洲美元市场
vqJiMa j@Z Asian dollar rate 亚洲美元利率
D}&U3?g= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
rcY[jF Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
# zZQ@+5zw asked price 沽盘；喊价；索价；卖方报价
WVir [Kv% assessable income 应评税入息
m';:): assessable loss 应评税亏损
EO:i+e]= assessable profit 应评税利润
OU/ PB assessable value 应评税值
:BN qr[=b assessed profit 估定利润
.?@$Rd2@W assessed value 经评估价值
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MHp a assessment 评税；评定；估价；评税单
6Y`eYp5A assessment number 评税编号；估价编号
[y W0U:m assessment of additional tax 补加税评税
a>ZV'~zTf assessment of performance 业绩评估；实绩评价
"6FZX~]s! Assessor 评税主任
=NQDxt} asset price bubbles 资产价格泡沫
OtBVfA:[ asset-backed securities 具资产保证的证券
|zKFF?7#wE assets accretion 资产增值
Z[[q W
f assets and liabilities 资产与负债
e)zE*9 assets betterment statement 资产递增表；资产改进表
u$X [= assets lending 实物放款；有抵押贷款
O>IY<]x>L assets of the company passing on the death 死者去世时转移的公司资产
L 1H!o!* assets pledged as security for liabilities 用作负债抵押的资产
7b_t%G" assets portfolio 资产投资组合
zN: VT& assets price 资产价格
X6) -1.T& assets quality 资产质素
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W.'#pd assets refinancing arrangement 资产再集资安排
6c$ so assets securitization 资产证券化
qRZ v[T%*Q assets situated outside Hong Kong 在香港以外地方的资产
mCb(B48]%X assets stripping 削减资产；拆卖资产
"3(""0 Q assets value 资产值
=8?y$WE assignee 承让人
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assignment 转让；转让书；转让契
Ub2t7M U assignment of interest 权益转让
="Zr. g~8 assignment of letters patent and trade mark 专利证书及商标转让
?#YheML ? assignment of property 物业转让；物业转让书
Ye% e! assignment right 转让权
{p[{5k 0 assignor 转让人
sEkfmB2J/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
zo6 |1xq Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v[{g "C associate member 附属会员
m!Cvd9X= associated body corporate 相联法人团体
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X;H1 associated company 相联公司；联属公司
n("Xa#mY[ associated corporation 相联法团
,h,OUo]LIY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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公认会计师公会〔英国〕
(VV5SvdE Association of Futures Exchange Brokers 香港期货经纪协会
N-Fs-uB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Zgy~Y0Di association of underwriters 承保人组织
w"ZngrwBl assumption of control 接管
SQ'\K d= assurance 担保；保险；转易；转易书
>M~1{ assurance of interest 权益的转易
diHK at 19XX price 按一九ＸＸ年价格计算
K</EVt,U~ at a discount 按赔价计算；按贴水价格计算；打折扣
]8@s+ N at a premium 按溢价计算；按升水价格计算
J>Pc@,y at call 通知付款；按通知
!z? & at constant market price 按固定市价计算
V6Z~#=EQ at constant price 按固定价格计算
3 E9 )~$ at cost 按成本计算
C 2t] at current market price 按当时市价计算；按现时市价计算
zUq ^ at current price 按当时价格计算；按现时价格计算
q8A ;%.ZLG at factor cost 按要素成本计算；按生产要素成本计算
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at money-of-the-day price 按付款当日价格计算
WbJ|]}hJ\ at or better 按指定或较佳价位〔买卖指令〕
lCafs IB at par 按面值计算；平价
?8qN8rk^+ at sight 见票即付
"!Qi$ ] at the close 按收市盘
8d?%9# p-) at the opening 按开市盘
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; attestation 见证；见证条款
2KlVj]!7 at-the-money option 平价期权
mlYkn attorney 受权人；受托代表人
xS4?M<|L63 attornment 新拥有人承认书
4T6 : C?V attributable profit 可归属利润
Mp QsM-iW attributable share value 可归属股份价值
=Fc}T% Auckland Stock Exchange 奥克兰证券交易所
nltOX @P- auction 拍卖
\[|X^ 8j auctioneer 拍卖商
x?]fHin_ audit 审计；核数
,gW$m~\ Audit Commission 审计署
q Y!LzKM0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;1s;" 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〕
c}!`tBTm audit review 帐目审查
bl^pMt1fv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Unansk audited account 审计帐目；经审计的帐目
V6+:g=@U-l audited annual account 经审计的周年帐目
_j4 K audited balance sheet 经审计的资产负债表
?%%vQ ? auditor 核数师；核数主任；审计师
Sj:c {jyJd auditor's certificate 核数师证明书；审计师证明书
A/&u /?*C auditor's report 核数师报告；审计师报告
NG R XNh+ Aussie bond 澳元债券
*y(UI/c austerity budget 紧缩预算
@\:@_}Z`_} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cmYzS6f,7 Australia All Ordinaries Index 澳洲所有普通股票指数
DZ $O% Australian Dollar [AUD] 澳元
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h/P Australian Options Market 澳大利亚期权市场
YE:5'@Z Australian Securities Commission 澳洲证券事务监察委员会
9xK#( M Australian Society of Certified Practising Accountants 澳洲执业会计师公会
AFeFH.G6Jr Australian Stock Exchange 澳大利亚证券交易所
&|h9L' mr Austrian Schilling [ATS] 奥地利先令
~eS/gF? authentication 认证；鉴证
D51s)? authority to purchase 委托购买证；委购书
"Er8RU JA authorization 认可；核准；授权；授权书
@HE?G authorization by direction 指示授权
/Z ~$`! J authorization by instruction 指令授权
eYn/F~5- authorization by warrant 令状授权
3[?;s} 61 authorization of unit trust 单位信托的认可
?%lfbZ authorized agent 指定代理人
=s*4y$%I authorized capital 法定资本
sO!m,pK( authorized clerk 出市员
(dy: d^ authorized dealer 认可交易商
<]_[o:nOP authorized financial institution 认可财务机构
&T ^bv*P authorized fund 认可基金
\IEuu^ authorized fund house 获授权的基金公司；认可基金公司
meXwmO authorized institution 认可机构
T1 1>&K) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
><. *5q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d/ @P;YN! authorized insurer 获授权保险人；获认可承保人
t! u>l authorized investment 特准投资项目
L s3r( Tf authorized person 获授权人
}AiF 7N0 authorized representative 获授权代表
;!7M<T$& authorized share capital 法定股本
Y Y$Z-u( automated quotation system 自动报价系统
obv_?i1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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H t 自动交易系统〔香港期货交易所有限公司〕
g706*o)h automatic adjustment mechanism 自动调整机制
et(AO)uv6 automatic adjustment system 自动调整系统
fP8bWZ{ Automatic Clearing House 自动票据交换所
Fiw^twz 5 automatic exchange rates accumulation system 自动化汇率累集系统
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8CT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
rd24R-6 automatic teller machine [ATM] 自动柜员机
F}@]Lq+ autopay 自动转帐
`D$RL*C;M` available assets 可用资产
o{l]n* available fiscal reserve 现存财政储备
|TF6&$>d available profit 可用利润
jfam/LL{V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
92N `Q} average 平均；平均数；海损
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; average basic salary 平均基本薪金
gO @LJ average consumer expenditure 平均消费开支；一般消费开支
o ,?h} @ average cost 平均成本
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RI^\ average cost of land production 增辟土地平均成本
FF|M7/[~ average daily turnover 平均每日成交额
a1Q W0d average daily wage rate 平均每日工资率
~at:\h4: average expenditure pattern 平均开支模式
6?JvvS5 average growth rate 平均增长率
Gq%,'a m f average net fixed assets 固定资产平均净值
C0>L<*C average of relatives 相对价格平均数
f|3L eOyz average price 平均价格
k @gQY _ average propensity to consume 平均消费倾向；一般消费倾向
: &~LPmJ average propensity to save 平均储蓄倾向；一般储蓄倾向
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!JB+ average rate 平均率
WZP1g kX&M average revenue 平均收入；平均收益
vWL| vR average stock 平均库存；平均存货
YTr+"\CkA average yearly rent 平均年租
5 v=e(Ph + avoidance of double taxation 避免双重课税
:oiHf: avoidance of tax 避税
