A:
lq>*x=< A share Ａ股；甲类股份
lQh
E]m>+ abatement of tax 减税；减扣免税额
; @ 7 ABN AMRO Bank N.V. 荷兰银行
#joF{ M{ above-the-line expenditure 线上项目支出；经常预算支出
W:VW_3 above-the-line receipt 线上项目收入；经常预算收入
Hi]vH G( ABSA Asia Limited 南非联合亚洲有限公司
Fy 4Tvg absolute change 绝对数值变更
YH ETI~'j. absolute expenditure 实际开支
9M1a*frxZ absolute guideline figure 绝对准则数字
?JuX~{{. L absolute interest 绝对权益
X!U]`Q h absolute order of discharge 绝对破产解除令
DgDSVFk
~ absolute profit margin 绝对利润幅度
8_"3Yb`f absolute value 实值；绝对值
PzIy">plm absolutely vested interest 绝对既得权益
< 8iYL`3 absorbed cost 已吸收成本；已分摊成本
W:`5nj]H9 absorption 吸收；分摊；合并
?D1x;i9< absorption rate 吸收率；摊配率；分摊率
tegOT] | ACB Finance Limited 亚洲商业财务有限公司
*m f}bTiS acceptable form of reciprocity 合理的互惠条件
AU0$A403 acceptable rate 适当利率；适当汇率
F`fGz)Mk acceptance agreement 承兑协议
=Ml|l $ acceptance for honour 参加承兑
V)2"l"Kt acceptor 承兑人；接受人；受票人
n A+F acceptor for honour 参加承兑人
*gDl~qNRoS accident insurance 意外保险
NH4?q!'G Accident Insurance Association of Hong Kong 香港意外保险公会
SO_>c+Dw accident insurance scheme 意外保险计划
s4bv;W accident year basis 意外年度基准
5z Kqb accommodation 通融；贷款
]Jn2Ra"j accommodation bill 通融票据；空头票据
JD*8@N accommodation party 汇票代发人
N 2Ssf$ account balance 帐户余额；帐户结余
>Nh`rkR2[ account book 帐簿
= ^s$
< account collected in advance 预收款项
E30Z`$cz: account current book 往来帐簿
lE'wfUb account of after-acquired property 事后取得的财产报告
)~dOmfw%| account of defaulter 拖欠帐目
PS}73Y # account payable 应付帐款
{OP~8e" account payee only [A/C payee only] 只可转帐；存入收款人帐户
'yr{ ^Pek account receivable 应收帐款
~b6GrY"vB account receivable report 应收帐款报表
?
|VysJ account statement 结单；帐单；会计财务报表
TF2KZL#A| account title 帐户名称；会计科目
ve fU' accountant's report 会计师报告
2M&$Wu u.q Accountant's Report Rules 会计师报告规则
95L y Yg accounting and auditing procedure 会计与审计程序；会计与核数程序
\0&SI1Yp Accounting Arrangements 《会计安排》
jT-<IJh!o accounting basis 会计基础
RB;BQoGX accounting by Official Receiver 破产管理署署长呈交的帐目
\=fh-c (J, Accounting Circular 《会计通告》
PIxjM> accounting class 会计类别
3AeH7g4< accounting date 记帐日期；会计结算日期
MUwxgAG`G accounting for money 款项核算
J|5Ay1eF-
Accounting Officer 会计主任
dB 7ZT0L\ accounting period 会计报告期；会计期
F 7LiG9H6` accounting policy 会计政策；会计方针
I_>`hTiR accounting practice 会计惯例
v 2>Z ^ accounting principle 会计准则
#&BS
?@ accounting record 会计记录
niz 'b]] + accounting report 会计报告
wE6A
7\k% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
328L)BmW Accounting Society of China 中国会计学会
V|: qow:F accounting statement 会计报表
Z&Pu8zG
/m accounting system 会计制度；会计系统
lDN?|YG accounting transaction 会计事项；帐务交易
q3+8]-9|5 accounting treatment 会计处理
3{RL \gh$" accounting year 会计年度
`eD1|Go9 accretion 增值；添加
T8Na]V5 accrual 应计项目；应累算数目
K<RqBecB accrual basis 应计制；权责发生制
x0<^<D &Q accrual basis accounting 应计制会计；权责发生制会计
0OWL accrue 应累算；应计
Hi8Y6|y$D accrued benefit 应累算利益
vyU!+ml c accrued charges 应计费用
W.[BPR accrued cumulative preference share dividend 应累算的累积优先股股息
ArXl=s';s4 accrued expenses 应累算费用
t9` Ed>a accrued interest payable 应付利息；应计未付利息
Ct!S Tk[2 accrued interest receivable 应收利息；应计未收利息
>lLo4M 3 accrued right 累算权益
vD26;S.y[a accruing profit 应累算的利润
X"<|Z]w accumulated fiscal reserve 累积财政储备
{ [^#h|U accumulated profit 累积利润；滚存溢利
9/3;{`+[a accumulated reserve 累积储备
d.r Y-k accumulation of surplus income 累积收益盈余
{7X~!e|w acquired assets 既得资产
:<utq|#s acquisition 收购；购置；取得
_#pnjo acquisition cost 购置成本
1~Mn'O% acquisition expenses 购置费用
,YB1 y)x acquisition of 100% interest 收购全部股权
|^K jz{ acquisition of control 取得控制权
7I
>J$" acquisition of fixed assets 购置固定资产
l$M +.GB< acquisition of shell “买壳”
j^ EbO3 acquisition price 收购价
"8/dD]=f^a act of God 天灾
m~>@BCn; acting partner 执事合伙人
[W;[v<E; active market 买卖活跃的市场；交投畅旺的市场；旺市
^y Vl"/ active partner 积极参与的合伙人
uJ8{HB active trading 交投活跃
-J?~U2 actual circulation 实际流通
iN)af5)[^ actual cost 实际成本
Y /lN@ actual expenditure 实际开支；实际支出
c- *2 dV[@ actual income 实际入息；实际收入；实际收益
6+PGwCS actual market 现货市场
W[|[;{ actual price 现货价；实际价格
7' eh)[T actual profit 实际利润
u-.L^!k actual quotation 实盘；实际价位；实际报价
; k}H(QI actual year basis 按实际年度计算
~L'nz quF actuals 实货
f#OQ (WTJE actuarial investigation 精算调查
ZqK]jT6V/X actuarial principle 精算原则
% rc FT_ actuarial report 精算师报告
jBRPR
R0 Actuarial Society of Hong Kong 香港精算学会
1 X&B: _ actuarial valuation 精算师估值
vGN3 YcH actuary 精算师
;J=: IEk ad referendum agreement 暂定协议；有待覆核的协定
R| Y~u* D ad valorem duty 从价税；按值征税
U
~1 SF ad valorem duty system 从价税制
8&.-]{Z ad valorem fee 从价费
JXm?2 / ad valorem tariff 从价关税
XeU<^ [ additional allowance 额外免税额
8R4qU! M additional amount for unexpired risk 未过期风险的额外款额
P4 6,o additional assessable profit 补加应评税利润
>FF1)~ additional assessment 补加评税
L_?$ayZ; additional commitment 额外承担
a5V=!OoMk additional commitment vote 额外承担拨款
g^j7@dum additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Funj!x'uE additional dependent parent allowance 供养父母额外免税额
a D | Yo additional provision 额外拨款
HcO5?{2 additional stamp duty 附加印花税
7cw]v"iv additional tax 补加税罚款；补加税款
KB +]eI-h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
o](.368+4 adjudged bankrupt 被裁定破产
Euu
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`%y5\!X adjudication fee 裁定费；评定印花税额手续费；评估契据费
XKSX#cia adjudication of bankruptcy 裁定破产；宣告破产
q%S8\bt adjudication of insolvency 裁定无力偿还债务
!<r8~ A3!( adjusted actual 经调整的实数；调整后的实数
[H^ X"D adjusted current assets 经调整的流动资产；调整后的流动资产
_}ele+ adjusted figure 经调整的数字；调整后的数额
{D, RU8& adjusted liabilities 经调整的负债；调整后的负债
l% <c6 ; adjusted loss 经调整的亏损；调整后的亏损
sykFSPy`' adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
=]b9 X7} adjusted profit 经调整的利润；调整后的利润
@ ?a4i adjusted surplus 经调整的盈余额；调整后的盈余额
x'i0KF adjusted value 经调整的价值；调整后的价值
bl.EIyG> adjustment 调整；修订；理算〔保险〕
wPH+n-&e adjustment centre 调剂中心
<25ccE9^c adjustment lag 调整过程的时间差距；调整时差
&7Kb] Ti adjustment mechanism 调整机制
g1 V)$s 7 adjustment of loss 亏损调整
s0!kwrBsp adjustment process 调整过程；调整程序
voh^|(:(TH adjustment range 调整幅度
$1e pf administered exchange rate 受管制汇率
6~@5X}^<0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
usH%dzKK administration expenses 行政费用
]l&'k23~p administration fee 手续费；行政费
__(V C : administration in bankruptcy 破产管理
all*P #[X administration order 遗产管理令
]M\q0>HoJ administrator 管理人；遗产管理人
iZC` z
} administrator of the estate 遗产管理人
cL7C 2wB` admission of debt 债项承认书
gjZx8oIoP admission of proof 接纳债权证明
u +z~ advance 放贷款项；垫付款项；预支款项；预付款项
=|V" #3$f advance account 暂支帐目；预付款帐户
e & R b advance compensation 预付补偿金
vgAFuQi( advance from shareholder 股东垫款
$5L(gn[ advance pending reimbursement 预支以待日后付还
M Yx88y advanced economy 先进经济体系
u){S$</ advancement 预付；预付财产
Z =
ik{/ advances warrant 垫款令
f?-J#x) advancing 贷出
: rmauKR adverse balance 逆差
6t$N 7 8U adverse exchange 逆汇
pVz*ZQ[] advertisement addressed to shareholders 在报章刊登的致股东通告
7@a\* |K6 advice for collection 托收通知书
y5%5O xB advice of drawing 提款通知书；汇票通知书
}4KW@L[g advice of payment 付款通知
3' ^S3W% Advisory Committee [Securities and Futures Commission]
mu>] 9Z W 谘询委员会〔证券及期货事务监察委员会〕
AY;<q$8j%, Advisory Committee on Diversification 经济多元化谘询委员会
xVTo 4-[p affidavit 誓章；遗产申报誓章
:D 4];d>1 affidavit of no receipt 述明无收款的誓章
;sQ2 0 B' affiliate 联号；联营公司；附属公司
.hne)K%={y affiliated company 附属公司；联号；联营公司
Gh iHA9. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~'{VaYk]v affordability 负担能力
|0]YA African Development Bank [AfDB] 非洲开发银行
U!NI_uk after-acquired property 事后取得的财产
niAZ$w after-hours dealing 市后交易
5"uNj<.V after-tax profit 税后盈利；税后利润；税后溢利
c_DaNEfaY agency agreement 代理协议
ZQ|gt* agency expenses 代理机构的开支
y9ip[Xn-$: agency fee 代理费
AoU_;B\b% Agency Law 《代理法》
O!,Ca1N agent 代理人；承销人
$>![wZ3 agent of company 公司代理人
F {/>u(@3 agent's fee 代理人费；经纪费
p9Z ].5Pd" aggregate 总计；总数；总体数字
h,~tXj aggregate amount 总款额；总额
6"%@ L{UQ aggregate assets and liabilities 总体资产与负债
H7}g!n? aggregate at constant price 按固定价格计算的总体数字
ajGcKyj8i aggregate demand 总需求
6N?#b66 aggregate gross position 总持仓量
[\a:4vDAbi aggregate limit 总限额
@o60 c aggregate of salaries tax 合计薪俸税
ETxp# PZ aggregate performance 总体表现；总体业绩
.Nk}Z9L]k aggregate supply 总体供应
OelU
D/[$ aggregate surplus 总盈余
F$[)Bd /" aggregate total 整体总额
%6N)G!P aggregate value 总值；合计价值
*h:D|4oJ( aggregated basis 合计基准
l\_x( BH aggregated net chargeable income 合计应课税入息实额
9lKRL'QR aggregation 合并计算；合计；总和
Ca
X^) aggregation of incomes of husband and wife 夫妇入息合并计算
% uj[ ` aggregation of property 财产的总和
el}hcAY/RP agio 差价；贴水
*^uGvJXF Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
}#&~w 0 P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}'PG!+=I 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
WejyYqr34- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xUIvLH= 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
k{ _1r; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`|&\e_"DE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
28 ja-1dB agreement for a settlement 授产协议
R08&cd#$ agreement for assignment 转让协议
>B`Cch/ 'U agreement for sale 售卖协议；买卖协议
A 0 S8Dh$ agreement for sale and purchase 买卖协议
RXU A!=e agreement for the payment of interest 支付利息协议
hH#lTye agreement for the repayment of money 还款协议
ccRlql( agreement of reinsurance 再保险协议
o1Ne +J t Agricultural Bank of China 中国农业银行
cD5w| rm?i air passenger departure tax 飞机乘客离境税
#]k0Z~Bl Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d8 rBu jT airport tax 机场税
c^rC8E alcohol duty 酒精税
qI(W$ alienation 让与；让渡；转让
p@vpd alimony 生活费；赡养费
P`7ojXy All Ordinaries Index [AOI] 所有普通股指数
I+*osk all risks 全险；综合险
2XzF k_6H All Sales Record for Stock Market 《股票市场成交报告》
d:A\<F Allied Capital Resources Limited 新联财务有限公司
yVT&rQ"{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
iK ohuZr allocation letter 拨款信件
mp!YNI allocation of fund 分配款项；预留款项
lQ+Ru8I allocation of profit 利润分配；溢利分配
>Dk1axZ!>/ allocation warrant 拨款令
4 U3C~J allotment 分配；配股
Ga]47pQ"F allotment notice 股份配售通知；配股通知
Ii|uGxEc allotment of shares 股份分配
Y=AH%Gy9 ) allowable 可获宽免；免税的
J>&[J!>r allowable business loss 可扣除的营业亏损
c'"#q) allowable expenses 可扣税的支出
k}- "0> allowance 免税额；津贴；备抵；准备金
2O?Vr "
A allowance for debts 债项的免税额
d&/^34g n allowance for depreciation by wear and tear 耗损折旧免税额
AmP#'U5 allowance for funeral expenses 殡殓费的免税额
fx]\) 0n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Kl4isGcr] allowance for repairs and outgoings 修葺及支出方面的免税额
R1I I k allowance to debtor 给债务人的津贴
&r&;<Q alteration of capital 资本更改
_Syre6k alternate trustee 候补受托人
H|grbTv, amalgamation 合并
);0<Odw%. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
t.3Ct @wK ambit of charges 征税范围；收费范围
AQE
eIFH amended valuation 经修订的估值
6\; 4
4,3 American Commodities Exchange 美国商品交易所
W A tg American Express Bank Limited 美国运通银行
l0qdk #v American Stock Exchange 美国证券交易所
L4MxU 2 amortization 摊销
< 8}KEe4 amount due from banks 存放银行同业的款项
i}.{m Et amount due from banks abroad 存放海外银行同业的款项
.}IK}A/- amount due from holding companies 控股公司欠款
% 4?S Y82 amount due from local banks 存放本港银行同业的款项
l t@ amount due to banks 银行同业的存款
*LY ~l amount due to banks abroad 海外银行同业的存款
!F=|*j amount due to holding companies 控股公司存款
(%``EIc<8 amount due to local banks 本港银行同业的存款
p:DL:^zx amount due to outport banks 外埠银行同业的存款
+ AE&GU amount for note issue 发行纸币的款额
KC@k9e amount of bond 担保契据的款额
.OVW4svX amount of consideration 代价款额
\(.nPW]9 amount of contribution 供款数额
4 ^ d+l.F amount of indebtedness 负债款额
<;2P._oZ amount of principal of the loan 贷款本金额
8QkWgd7y amount of rates chargeable 应征差饷数额
kvMk:. amount of share capital 股本额
Qv9*p('~A amount of sums assured 承保款额
hgTM5*fD} amount of variation 变动幅度
!^c:'I>~ amount of vote 拨款数额
o|R*POM amount payable 应付款额
"Y"t2 l_n amount receivable 应收款额
FK4nz2&4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A)b)ff , analysis 分析
tIz<+T_ ancillary risk 附属风险
ig2{lEkF annual account 周年帐目；周年帐目报表；年度决算；年结
R`0foSq \M annual accounting date 年结日期
8zP :*|D annual allowance 每年免税额；年积金；年度津贴；年津
tc+GR?-7W annual balance 年度余额
t_[M & annual disposable income 每年可动用收入
GM)\)\kNF annual estimates 周年预算
3::3r}g annual fee 年费
DhtU]w} annual general meeting 周年大会
h(C#\{V annual growth rate 年增率；每年增长率
:z izca4 annual long-term supplement 长期个案每年补助金
=]_d pE EQ annual pensionable emolument 可供计算退休金的年薪
mQwk!* U annual report 年报
t9Enk!@ Annual Report on the Consumer Price Index 《消费物价指数年报》
*G%1_ annual return 周年报表；周年申报表；每年报税表格
<7_ |Q Annual Return Rules 《周年报表规则》
U^E annual review of consumer prices 每年消费物价回顾
/3CHE8nSh annual roll-forward basis 逐年延展方式
`^ieT#(O annual salary 年薪
yj} bY?4I annual statement 年度报表；年度决算表
Ns+)Y^(5 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
A }>|tm7| annuitant 年金受益人
)64LKb$ annuity 年金
HGP% a1RF# annuity contract 年金合约
R9b/?*%=9 annuity on human life 人寿年金
!$:0E
y(S antecedent debt 先前的债项
M iP[UCh ante-dated cheque 倒填日期支票
Wo: zU anticipated expenditure 预期开支
otmIu` h anticipated net profit 预期纯利
b
xk'a,!S anticipated revenue 预期收入
^@|<' g.R- anti-inflation measure 反通货膨胀措施
>< <$ anti-inflationary stance 反通货膨胀立场
<GL}1W"Ay apparent deficit 表面赤字
ql#{=oGDnA apparent financial solvency 表面偿债能力
>,w\lf9 apparent partner 表面合伙人
rh:s
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TTA{#[=7 application of fund 资金应用
d&PE,$XC application to release as liquidator and to destruct the books of accounts and documents
ImUQ*0 申请免除清盘人职务及毁灭帐簿与文件
"4Vi=* 2V appointed actuary 委任精算师
p6&LZ=tL3 appointed auditor 委任核数师；委任审计师
hYP6z^ appointed trustee 委任的受托人
SeRK7Q&_ appointer 委任人
,_"7|z wb apportioned pro rata 按比例分摊
~6@ c]: apportionment 分配；分摊
D-TNFYYy2 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1=9qAp;?o apportionment formula 分摊方程式
r+{!@ `dYi apportionment of estate duty 遗产税的分摊
E"9/Y Wv appraisal 估价；评估
B#qL$M,| appreciable growth 可观增长
38x [A d4% appreciable impact 显着影响
^ D ]7pe appreciable increase 可观增长
9[t]] appreciation 增值；升值
({d,oU$> y appreciation against other currencies 相对其他货币升值
d vg; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
x*loACee . appreciation tax 增值税
x[GFX8h(k6 appropriation 拨款；拨用；拨付
OBKC$e6I appropriation account 拨款帐目
vxbH^b Appropriation Bill 拨款法案
C&gOA8nf appropriation-in-aid system 补助拨款办法
eeI9[lTw approved assets 核准资产
/I`cS%U approved basket stock 认可一篮子证券
? YkO+?}+ approved budget 核准预算
"xvV'&lQ approved charitable donation 认可慈善捐款
sUyCAKebRr approved charitable institution 认可慈善机构
2-"Lxe6 5f approved currency 核准货币；认可货币
3oppV_^JdT approved estimates 核准预算
/ctaAQDUh\ approved estimates of expenditure 核准开支预算
|? ;"B:0 approved overseas insurer 核准海外保险人
ohQz%?r approved overseas trust company 核准海外信托公司
<eu d#v approved pooled investment fund 核准汇集投资基金
Y5h)l<P>B approved provident fund scheme 认可公积金计划
] HN T(w@ approved provision 核准拨款
)M&Azbu approved redeemable share 核准可赎回股份
}2iKi(io* approved regional stock 认可地区性证券
W L)_8! approved retirement scheme 认可退休金计划
UZ 4 tq approved subordinated loan 核准附属贷款
4 BE:&A arbitrage 套戥；套汇；套利
{L-{Y<fke arbitrageur 套戥者；套汇者
wRV`v$*6 arbitrary amount 临时款项
%m B!|'K% arrangement 措施；安排；协定
8r`VbgI& arrears 欠款
((RpT0rP\ arrears of pay 欠付薪酬
c"%_]7 arrears of revenue 逾期未收税款；逾期未收的帐项
Gg}LC+Y articles of association 组织章程；组织细则；组织章程细则
?j&~vy= T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1eE]4Z4Q ascertainment of profit 确定利润
QN2*]+/h "Asia Clear" “亚洲结算系统”
ySr091Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yO$r'9?,* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VuO) Asian Development Fund [ADF] 亚洲发展基金
n7`.<*:
Asian dollar bond 亚洲美元债券
Sq?6R}q% Asian dollar market 亚洲美元市场
>n$E e J Asian dollar rate 亚洲美元利率
IxEQh)J X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A3
Rm 0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%4r!7X|O< asked price 沽盘；喊价；索价；卖方报价
=XRgT1>e assessable income 应评税入息
# RLch assessable loss 应评税亏损
Q8DQ .C assessable profit 应评税利润
%WJ {IXlz assessable value 应评税值
bY"eC i{K assessed profit 估定利润
|$.sB |_
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5x1%oC assessment 评税；评定；估价；评税单
cOZajC<G assessment number 评税编号；估价编号
b]so9aCz assessment of additional tax 补加税评税
+X%fcoc assessment of performance 业绩评估；实绩评价
fUL{c,7xda Assessor 评税主任
U"%8"G0) asset price bubbles 资产价格泡沫
dp// p)B> asset-backed securities 具资产保证的证券
psyH?&T assets accretion 资产增值
R+ #.bQg assets and liabilities 资产与负债
5EV8zf assets betterment statement 资产递增表；资产改进表
t;e]L'z@: assets lending 实物放款；有抵押贷款
Ro3I/NI> assets of the company passing on the death 死者去世时转移的公司资产
,h ^;~|GT assets pledged as security for liabilities 用作负债抵押的资产
vU \w3 assets portfolio 资产投资组合
4Ow
Vt& assets price 资产价格
-%/,j)VKD assets quality 资产质素
qRP8dH assets realization 资产变现
cVP49r}}v assets refinancing arrangement 资产再集资安排
&' Nk2{ assets securitization 资产证券化
]uj.uWD assets situated outside Hong Kong 在香港以外地方的资产
k+m_L{#m5 assets stripping 削减资产；拆卖资产
*> &N
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K_lCDiqG assignee 承让人
L/ICFa .G assignment 转让；转让书；转让契
{L2Gb(YLW assignment of interest 权益转让
vS*0CR\ assignment of letters patent and trade mark 专利证书及商标转让
@R-~zOv assignment of property 物业转让；物业转让书
Med"dHo7 assignment right 转让权
h}B# 'e assignor 转让人
Kj<<&_B.H associate 有联系的人；有关连人士；相联者；合伙人；联系人
n]ppO
U|[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
We+FP9d % associate member 附属会员
! ,(bXa\^ associated body corporate 相联法人团体
<GFB'`L associated company 相联公司；联属公司
KxTYc associated corporation 相联法团
yg[Oy#^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y3o4%K8 公认会计师公会〔英国〕
[2j (\vC! Association of Futures Exchange Brokers 香港期货经纪协会
koWb@V] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
szsZFyW )+ association of underwriters 承保人组织
yI|?iBc7nC assumption of control 接管
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ImIPSL assurance 担保；保险；转易；转易书
ZT-45_ assurance of interest 权益的转易
jeuNTDjeL at 19XX price 按一九ＸＸ年价格计算
Nm:<rI,^ at a discount 按赔价计算；按贴水价格计算；打折扣
.N><yQ-j3' at a premium 按溢价计算；按升水价格计算
|(w#NE 5 at call 通知付款；按通知
_.8]7f`*Gc at constant market price 按固定市价计算
^l2d?v8 at constant price 按固定价格计算
c"&!=@ at cost 按成本计算
X1z0'gvh at current market price 按当时市价计算；按现时市价计算
ps;o[gB@5 at current price 按当时价格计算；按现时价格计算
Pc
?G^
Xol at factor cost 按要素成本计算；按生产要素成本计算
GDQg:MgX at money-of-the-day price 按付款当日价格计算
2uR4~XjF at or better 按指定或较佳价位〔买卖指令〕
s L`D }_: at par 按面值计算；平价
6o23#JgN at sight 见票即付
LYT<o FE- at the close 按收市盘
xcRrI|?eC at the opening 按开市盘
Jz8#88cY attestation 见证；见证条款
tZBE& :l at-the-money option 平价期权
)PNH| h attorney 受权人；受托代表人
8uD%]k= #! attornment 新拥有人承认书
<^c0bY1 attributable profit 可归属利润
{ rJF)\2 attributable share value 可归属股份价值
w]YyU5rhS Auckland Stock Exchange 奥克兰证券交易所
"&o@%){] auction 拍卖
Tu#k+f*s auctioneer 拍卖商
9@>hm>g. audit 审计；核数
]T$w7puaJ Audit Commission 审计署
g Y^TBR0?m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(S 3kP5:F 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
\yizIo.Y` audit review 帐目审查
MZMv.OeYt, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@ y2Bq[' audited account 审计帐目；经审计的帐目
1`J N audited annual account 经审计的周年帐目
soK_l|z:J audited balance sheet 经审计的资产负债表
\D k^\- auditor 核数师；核数主任；审计师
=y/ Lbe}: auditor's certificate 核数师证明书；审计师证明书
h p e s auditor's report 核数师报告；审计师报告
t4W0~7 Aussie bond 澳元债券
2Sd6b 2- austerity budget 紧缩预算
&`y_R' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{YLJKu!M Australia All Ordinaries Index 澳洲所有普通股票指数
_IGa8=~ Australian Dollar [AUD] 澳元
6C}Z1lZl Australian Options Market 澳大利亚期权市场
d#,V^ Australian Securities Commission 澳洲证券事务监察委员会
S5 vMP
N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g
{wPw Australian Stock Exchange 澳大利亚证券交易所
05zdy-Fb Austrian Schilling [ATS] 奥地利先令
|}Z"|-Z authentication 认证；鉴证
} j@@ authority to purchase 委托购买证；委购书
U.} =j'Us+ authorization 认可；核准；授权；授权书
yAkN2 authorization by direction 指示授权
j'b4Sb s-f authorization by instruction 指令授权
4KB?g7_* authorization by warrant 令状授权
Mo
r-$a8 authorization of unit trust 单位信托的认可
#`wfl9tj authorized agent 指定代理人
R.$Y1= U6 authorized capital 法定资本
/P}tgcs authorized clerk 出市员
:iiTz$yk authorized dealer 认可交易商
XYVeHP! authorized financial institution 认可财务机构
62E(=l authorized fund 认可基金
g+F_M
authorized fund house 获授权的基金公司；认可基金公司
Lh $ac-Ct authorized institution 认可机构
;] o^u.PC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j`hbQp\` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I4ct``Di authorized insurer 获授权保险人；获认可承保人
:dc
J6 authorized investment 特准投资项目
u3!!_~6,z authorized person 获授权人
G?(:Z= authorized representative 获授权代表
y`Y} P1y* authorized share capital 法定股本
0 1w/,r automated quotation system 自动报价系统
)Em,3I/.l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o : DnZN 自动交易系统〔香港期货交易所有限公司〕
#?| z&9 automatic adjustment mechanism 自动调整机制
3{E} ^ve automatic adjustment system 自动调整系统
: | ( B[ Automatic Clearing House 自动票据交换所
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$+z^%'_ automatic exchange rates accumulation system 自动化汇率累集系统
O/@ [VPf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[$+61n}.12 automatic teller machine [ATM] 自动柜员机
ho<#i( autopay 自动转帐
nXW1 : available assets 可用资产
5 mBk[ { available fiscal reserve 现存财政储备
CBHWMetJ* available profit 可用利润
@isqFKjph Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ew~FN average 平均；平均数；海损
c(JO;=,@9 average basic salary 平均基本薪金
SX8%F:<. average consumer expenditure 平均消费开支；一般消费开支
0 ']M,iC/ average cost 平均成本
I9 aber1 average cost of land production 增辟土地平均成本
Ps-d#~4U; average daily turnover 平均每日成交额
g}h0J%s average daily wage rate 平均每日工资率
I[ C.iILL average expenditure pattern 平均开支模式
J (L$pI M average growth rate 平均增长率
p 1fnuN |, average net fixed assets 固定资产平均净值
V!!'S
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_Y~?. hs^ average price 平均价格
v:b%G?o average propensity to consume 平均消费倾向；一般消费倾向
|9JYg7< average propensity to save 平均储蓄倾向；一般储蓄倾向
+fmZ&9hFNJ average rate 平均率
3N\X{za average revenue 平均收入；平均收益
Yq.@7cJ average stock 平均库存；平均存货
HX[#tT |m~ average yearly rent 平均年租
\hX^Cn=6 avoidance of double taxation 避免双重课税
4 .qjTR avoidance of tax 避税
