A:
ExMd$`gW A share Ａ股；甲类股份
]1pB7XL abatement of tax 减税；减扣免税额
2[;~@n1 P
ABN AMRO Bank N.V. 荷兰银行
,p#r; O<O above-the-line expenditure 线上项目支出；经常预算支出
o@7U4#E above-the-line receipt 线上项目收入；经常预算收入
c%bzrYQvA; ABSA Asia Limited 南非联合亚洲有限公司
!{ {gL=_@ absolute change 绝对数值变更
|fIyq}{7 absolute expenditure 实际开支
f$ tm<:)Y absolute guideline figure 绝对准则数字
m@u% 3*: absolute interest 绝对权益
mYj )! [ absolute order of discharge 绝对破产解除令
GwfC l{l absolute profit margin 绝对利润幅度
+KD7Di91<K absolute value 实值；绝对值
;4(}e{ absolutely vested interest 绝对既得权益
x7Gf):,LK absorbed cost 已吸收成本；已分摊成本
ktS^^!,l % absorption 吸收；分摊；合并
:`E p#[Wvo absorption rate 吸收率；摊配率；分摊率
d S'J @e=# ACB Finance Limited 亚洲商业财务有限公司
l^$'6q" acceptable form of reciprocity 合理的互惠条件
2Y<]X7Ch: acceptable rate 适当利率；适当汇率
FE]UqB acceptance agreement 承兑协议
)0]U"Nf ho acceptance for honour 参加承兑
1D3 8T acceptor 承兑人；接受人；受票人
[q C0YM acceptor for honour 参加承兑人
Nd+1r|e' accident insurance 意外保险
?Pa(e)8\ Accident Insurance Association of Hong Kong 香港意外保险公会
u>G9r#~`k accident insurance scheme 意外保险计划
9 zS accident year basis 意外年度基准
=*I|z+ accommodation 通融；贷款
8 ]exsn Z accommodation bill 通融票据；空头票据
,Si{]y accommodation party 汇票代发人
<hj2'd U account balance 帐户余额；帐户结余
[0 hahR account book 帐簿
Lr 5{c5M account collected in advance 预收款项
<,rOs E6 account current book 往来帐簿
O`@-
b# account of after-acquired property 事后取得的财产报告
=<#G~8WYz account of defaulter 拖欠帐目
lSW'qgh account payable 应付帐款
z#ki # o account payee only [A/C payee only] 只可转帐；存入收款人帐户
"bDj 00nwh account receivable 应收帐款
AWYlhH4c?t account receivable report 应收帐款报表
f U?#^Lg account statement 结单；帐单；会计财务报表
Je6wio- 4 account title 帐户名称；会计科目
biU_ImJ>0 accountant's report 会计师报告
u '/ )l} Accountant's Report Rules 会计师报告规则
eBs.RR
]O accounting and auditing procedure 会计与审计程序；会计与核数程序
7s#8-i Accounting Arrangements 《会计安排》
oI[rxr accounting basis 会计基础
xVbRC u#Z accounting by Official Receiver 破产管理署署长呈交的帐目
80_w_i + Accounting Circular 《会计通告》
* 4Ldh}S! accounting class 会计类别
16Jq*hKU accounting date 记帐日期；会计结算日期
5lJL[{ accounting for money 款项核算
v$Fz^<Na Accounting Officer 会计主任
gM>?w{!LBx accounting period 会计报告期；会计期
'~K ]=JP accounting policy 会计政策；会计方针
KFHZ3HZ :> accounting practice 会计惯例
T=tW'tlT\v accounting principle 会计准则
v0oVbHO5< accounting record 会计记录
' QG`^@Z accounting report 会计报告
FEu"b@v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V~j^ Accounting Society of China 中国会计学会
OxGfLeP.R! accounting statement 会计报表
>fI\f <ez accounting system 会计制度；会计系统
2SC-c `9) accounting transaction 会计事项；帐务交易
M.t,o\xl accounting treatment 会计处理
U|tacO5w` accounting year 会计年度
Od ~uYOL/B accretion 增值；添加
*/aQ+%>jf accrual 应计项目；应累算数目
$&Vba@v accrual basis 应计制；权责发生制
ZH;4e<gg accrual basis accounting 应计制会计；权责发生制会计
MWA,3I\. accrue 应累算；应计
sIf]e'@AC accrued benefit 应累算利益
3`%E;?2 accrued charges 应计费用
%'s_ =r` accrued cumulative preference share dividend 应累算的累积优先股股息
CO@G%1# accrued expenses 应累算费用
Y Z+G7D> accrued interest payable 应付利息；应计未付利息
AZc= Bbh accrued interest receivable 应收利息；应计未收利息
By8SRWs accrued right 累算权益
;!S5P( accruing profit 应累算的利润
U'ctO % accumulated fiscal reserve 累积财政储备
2K};-}eW accumulated profit 累积利润；滚存溢利
<hCO-r# accumulated reserve 累积储备
n]$ rLm%^ accumulation of surplus income 累积收益盈余
VtI`Qc jc acquired assets 既得资产
[(x*!,= acquisition 收购；购置；取得
4h|* r ! acquisition cost 购置成本
g]: [ ^p acquisition expenses 购置费用
hQ<7k' V acquisition of 100% interest 收购全部股权
4bA^Gq acquisition of control 取得控制权
/7#e acquisition of fixed assets 购置固定资产
T^|k` acquisition of shell “买壳”
AaA!U!B acquisition price 收购价
]b%U9hmL^f act of God 天灾
}W} ( k2r acting partner 执事合伙人
b` D]L/}pr active market 买卖活跃的市场；交投畅旺的市场；旺市
v:4j 3J$z active partner 积极参与的合伙人
SkmTW@v active trading 交投活跃
-`X S2 actual circulation 实际流通
O)vGIp?f't actual cost 实际成本
L5I!YP#v actual expenditure 实际开支；实际支出
X;W0r5T actual income 实际入息；实际收入；实际收益
TS|Bz2( actual market 现货市场
mP
}<{oh`x actual price 现货价；实际价格
Y,0Z&6 < actual profit 实际利润
2H.g!( Oza actual quotation 实盘；实际价位；实际报价
/}~=)QHH actual year basis 按实际年度计算
7yyX8p> actuals 实货
Rk g8 actuarial investigation 精算调查
NJsa TBT actuarial principle 精算原则
U&B Cd$ actuarial report 精算师报告
KLW5Ad:/rI Actuarial Society of Hong Kong 香港精算学会
T(x@ gwc actuarial valuation 精算师估值
L5x;# \#p actuary 精算师
WyatHC ad referendum agreement 暂定协议；有待覆核的协定
? K7uy5Y ad valorem duty 从价税；按值征税
r6uN6XCM ad valorem duty system 从价税制
u:|^ L]{ ad valorem fee 从价费
qH4|k 2Lm ad valorem tariff 从价关税
g&y (- additional allowance 额外免税额
<A Hzs additional amount for unexpired risk 未过期风险的额外款额
R;Dj70g additional assessable profit 补加应评税利润
;LP3 additional assessment 补加评税
Wjl2S+Cc additional commitment 额外承担
n46!H0mJ additional commitment vote 额外承担拨款
H~s8M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<L4$f (2 additional dependent parent allowance 供养父母额外免税额
3S+9LOrhY additional provision 额外拨款
PF/K&&9} additional stamp duty 附加印花税
#)~u
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63l&
ihj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
f4P({V adjudged bankrupt 被裁定破产
^zV_ vB)n adjudicated bankrupt 裁定破产人
C\5G43` adjudication fee 裁定费；评定印花税额手续费；评估契据费
QyVAs ; adjudication of bankruptcy 裁定破产；宣告破产
)S+fc= adjudication of insolvency 裁定无力偿还债务
vx($o9 adjusted actual 经调整的实数；调整后的实数
XjL 3Ar* adjusted current assets 经调整的流动资产；调整后的流动资产
yYJ_;Va adjusted figure 经调整的数字；调整后的数额
M;y*`<x adjusted liabilities 经调整的负债；调整后的负债
zJ y= 1r adjusted loss 经调整的亏损；调整后的亏损
8 k-]u3 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?PqWG!O adjusted profit 经调整的利润；调整后的利润
EB!ne)X adjusted surplus 经调整的盈余额；调整后的盈余额
nX3?7"v adjusted value 经调整的价值；调整后的价值
?lD)J ?j adjustment 调整；修订；理算〔保险〕
;&CLb `<y adjustment centre 调剂中心
g?"QahH G adjustment lag 调整过程的时间差距；调整时差
7!cLTq adjustment mechanism 调整机制
\_, p@r]Q adjustment of loss 亏损调整
TSewq4`K adjustment process 调整过程；调整程序
vc"!3x-G* adjustment range 调整幅度
@6~lZgXOV[ administered exchange rate 受管制汇率
[A =0fg5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wX }p6yyN administration expenses 行政费用
\:{K" ,2 administration fee 手续费；行政费
YOLzCnI4 administration in bankruptcy 破产管理
uT, i& administration order 遗产管理令
axUj 3J > administrator 管理人；遗产管理人
ow9a^|@a administrator of the estate 遗产管理人
!@Qk=Xkg admission of debt 债项承认书
^wBlQmW7J admission of proof 接纳债权证明
M]6+s`?r advance 放贷款项；垫付款项；预支款项；预付款项
;dUKFdKH} advance account 暂支帐目；预付款帐户
nk tGO advance compensation 预付补偿金
Z AfuW^r advance from shareholder 股东垫款
FulFEnSV advance pending reimbursement 预支以待日后付还
A{q%sp:3~ advanced economy 先进经济体系
,o n]Fts advancement 预付；预付财产
W{'hn&vU advances warrant 垫款令
R ]%"YQ V advancing 贷出
'u v=D adverse balance 逆差
d *s* AV adverse exchange 逆汇
EP@u4F advertisement addressed to shareholders 在报章刊登的致股东通告
![K\)7 iKo advice for collection 托收通知书
JS ^Cc advice of drawing 提款通知书；汇票通知书
td7(444] advice of payment 付款通知
%z@ Z^Jv Advisory Committee [Securities and Futures Commission]
P
_fCb 谘询委员会〔证券及期货事务监察委员会〕
w ~v6=^ Advisory Committee on Diversification 经济多元化谘询委员会
q zNb\y 9G affidavit 誓章；遗产申报誓章
Jyg1z,B < affidavit of no receipt 述明无收款的誓章
?SgFD4<~P affiliate 联号；联营公司；附属公司
aXj
UDu7 affiliated company 附属公司；联号；联营公司
wJ2cAX;" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nE8z1hBUq affordability 负担能力
"|Q.{(|kO1 African Development Bank [AfDB] 非洲开发银行
E<+ G5j after-acquired property 事后取得的财产
~{lb`M^]h after-hours dealing 市后交易
X <8|uP4 after-tax profit 税后盈利；税后利润；税后溢利
I ==)a6^ agency agreement 代理协议
'qT;Eht5 agency expenses 代理机构的开支
+Xw%X3o) agency fee 代理费
dQ{qA(m Agency Law 《代理法》
C8|Ls(4C k agent 代理人；承销人
+
GQ{{B agent of company 公司代理人
$,by!w'e:l agent's fee 代理人费；经纪费
D% o(HS\E aggregate 总计；总数；总体数字
x+4K ,r; aggregate amount 总款额；总额
|x1OWm1:< aggregate assets and liabilities 总体资产与负债
t'eu>a1D aggregate at constant price 按固定价格计算的总体数字
*O'|NQhNx> aggregate demand 总需求
b>p_w%d[[J aggregate gross position 总持仓量
-y!Dg6 A aggregate limit 总限额
:'Gn?dv| aggregate of salaries tax 合计薪俸税
< jJ'T?,
aggregate performance 总体表现；总体业绩
05ClPT\BCr aggregate supply 总体供应
`Z,WKus aggregate surplus 总盈余
ek<B= F aggregate total 整体总额
of*T,MUI aggregate value 总值；合计价值
uQdH () : aggregated basis 合计基准
z{OL+-OY aggregated net chargeable income 合计应课税入息实额
B( Yg1jA e aggregation 合并计算；合计；总和
z8a{M$-Q aggregation of incomes of husband and wife 夫妇入息合并计算
.B~yI3D`M aggregation of property 财产的总和
B)@Xz<Q agio 差价；贴水
rT4Q^t" 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》
ux L+oP0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QDY uJ&!h 《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》
C2rG3X^~Jm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S\N l|U[ 《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》
" J9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5fk
A?Ecqq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
! N2uJ?t agreement for a settlement 授产协议
^}$t ( t agreement for assignment 转让协议
>4wigc agreement for sale 售卖协议；买卖协议
iWjNK"W agreement for sale and purchase 买卖协议
'Iw`+= iVz agreement for the payment of interest 支付利息协议
0(+<uo~6p1 agreement for the repayment of money 还款协议
m33&obSP agreement of reinsurance 再保险协议
i 5l e0lM Agricultural Bank of China 中国农业银行
Awfd0L;9 air passenger departure tax 飞机乘客离境税
=K s&m4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UNb 7WN airport tax 机场税
T U_' 1 alcohol duty 酒精税
0cB]:*W alienation 让与；让渡；转让
.?NfV %vv alimony 生活费；赡养费
vT{(7m!Ra All Ordinaries Index [AOI] 所有普通股指数
p9i7<X2& all risks 全险；综合险
Y_n/rD> All Sales Record for Stock Market 《股票市场成交报告》
-5og)ZGVUA Allied Capital Resources Limited 新联财务有限公司
^jL)<y4` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?qs LR allocation letter 拨款信件
hd'QMr[; allocation of fund 分配款项；预留款项
_Ml?cT/J.O allocation of profit 利润分配；溢利分配
;C*2Djb*n allocation warrant 拨款令
,?m@ Ko7Y allotment 分配；配股
YC%x W* allotment notice 股份配售通知；配股通知
dl=)\mSFjF allotment of shares 股份分配
fIpS
P@$< allowable 可获宽免；免税的
+arh/pd_I allowable business loss 可扣除的营业亏损
j7_,V?5z allowable expenses 可扣税的支出
Hvz;[! allowance 免税额；津贴；备抵；准备金
Nz{qu}dt allowance for debts 债项的免税额
& 0T7Uv-` allowance for depreciation by wear and tear 耗损折旧免税额
v,K um<oi? allowance for funeral expenses 殡殓费的免税额
kPy7e~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!Usmm8!K allowance for repairs and outgoings 修葺及支出方面的免税额
8?L-3/ allowance to debtor 给债务人的津贴
,~$sJ2
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CaCApL alternate trustee 候补受托人
_^ {RtP#= amalgamation 合并
n>JJ Xw,, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hH>a{7V ambit of charges 征税范围；收费范围
#QlxEs#% amended valuation 经修订的估值
mgjcA5z American Commodities Exchange 美国商品交易所
gF9GU5T: American Express Bank Limited 美国运通银行
@+~URIG) American Stock Exchange 美国证券交易所
'U&]KSzxv amortization 摊销
;LC|1_ ' amount due from banks 存放银行同业的款项
y /8iEs amount due from banks abroad 存放海外银行同业的款项
\ l0!s i amount due from holding companies 控股公司欠款
h] )&mFiE" amount due from local banks 存放本港银行同业的款项
&/' O?HWl amount due to banks 银行同业的存款
>9nVR amount due to banks abroad 海外银行同业的存款
of7'? ]w amount due to holding companies 控股公司存款
&Pv$nMB$I amount due to local banks 本港银行同业的存款
^K[xVB(& amount due to outport banks 外埠银行同业的存款
]Y? ZUSCJ amount for note issue 发行纸币的款额
-|#/KKF amount of bond 担保契据的款额
JK{2 hr_a amount of consideration 代价款额
hQ:wW}HWW amount of contribution 供款数额
BHz_1+d amount of indebtedness 负债款额
<au_ S\n amount of principal of the loan 贷款本金额
hUi5~;Q5Fi amount of rates chargeable 应征差饷数额
;X ;x.pi amount of share capital 股本额
Z1W %fT amount of sums assured 承保款额
VZa mR}x amount of variation 变动幅度
dXn$XGF%R amount of vote 拨款数额
-k>k<bDAI amount payable 应付款额
r.LO j6c amount receivable 应收款额
CPsl/.$tC Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{1UU `d analysis 分析
[xfg6 ancillary risk 附属风险
p `oB._
R annual account 周年帐目；周年帐目报表；年度决算；年结
,lCFe0>k!= annual accounting date 年结日期
+c]D2@ctG annual allowance 每年免税额；年积金；年度津贴；年津
S~z$ =IiB annual balance 年度余额
H,;ZFg /v8 annual disposable income 每年可动用收入
n ~>b}DY annual estimates 周年预算
-H\j-k annual fee 年费
9nO&d(r g annual general meeting 周年大会
^|U5@u_ annual growth rate 年增率；每年增长率
c-7Zk!LfD annual long-term supplement 长期个案每年补助金
'q/C: Yo annual pensionable emolument 可供计算退休金的年薪
w5-^Py annual report 年报
~
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Annual Report on the Consumer Price Index 《消费物价指数年报》
P-^-~/>n annual return 周年报表；周年申报表；每年报税表格
Kzt:rhiB Annual Return Rules 《周年报表规则》
@!x7jPr annual review of consumer prices 每年消费物价回顾
YuoErP=P annual roll-forward basis 逐年延展方式
DKlHXEt> annual salary 年薪
01aw+o annual statement 年度报表；年度决算表
RM%Z"pc Y6 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
tg%<@U`7= annuitant 年金受益人
| Cfo(]>G annuity 年金
|j8#n `' annuity contract 年金合约
uRuu!{$ annuity on human life 人寿年金
UK8k`;^KI antecedent debt 先前的债项
dj,lbUL ante-dated cheque 倒填日期支票
3uvl'1(%J anticipated expenditure 预期开支
rP 6k} anticipated net profit 预期纯利
l~f9F`~' anticipated revenue 预期收入
rw@N=`4 P anti-inflation measure 反通货膨胀措施
j t @2S anti-inflationary stance 反通货膨胀立场
BlqfST#6 apparent deficit 表面赤字
P4MP`A apparent financial solvency 表面偿债能力
4Im}!q5;:< apparent partner 表面合伙人
)OlYz!#? application for personal assessment 个人入息课税申请书
KJ-Q$
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'r^' wv] application to release as liquidator and to destruct the books of accounts and documents
0icB2Jm:D} 申请免除清盘人职务及毁灭帐簿与文件
JO87rG appointed actuary 委任精算师
RzB64 appointed auditor 委任核数师；委任审计师
3Wf Z zb+ appointed trustee 委任的受托人
Y8mv[ +Z appointer 委任人
> qI: apportioned pro rata 按比例分摊
Np~qtR apportionment 分配；分摊
-42 U Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lvk*Db$ apportionment formula 分摊方程式
4uVyf^f\]f apportionment of estate duty 遗产税的分摊
-x/g+T- appraisal 估价；评估
~F~hgVS5 appreciable growth 可观增长
!Vf Vpi+- appreciable impact 显着影响
)pey7-P7g5 appreciable increase 可观增长
FQJFq6l appreciation 增值；升值
2NL |_W/ appreciation against other currencies 相对其他货币升值
;ov}%t>UD appreciation of the exchange value of Hong Kong dollar 港元汇值上升
pAEJ=Te appreciation tax 增值税
~3Z(0 gujD appropriation 拨款；拨用；拨付
Xn<|6u appropriation account 拨款帐目
D{t0OvQag Appropriation Bill 拨款法案
sg]g;U appropriation-in-aid system 补助拨款办法
@[rlwwG, approved assets 核准资产
[9p@uRE approved basket stock 认可一篮子证券
mL, {ZL ^ approved budget 核准预算
l4^8$@;s approved charitable donation 认可慈善捐款
,6U=F#z approved charitable institution 认可慈善机构
h n/SS approved currency 核准货币；认可货币
Qbj:^{`>( approved estimates 核准预算
6>EoU-YX}l approved estimates of expenditure 核准开支预算
=\<!kJ\yH approved overseas insurer 核准海外保险人
OB P iLCq approved overseas trust company 核准海外信托公司
twT Rw:.!f approved pooled investment fund 核准汇集投资基金
cja-MljD approved provident fund scheme 认可公积金计划
l o >:S1 approved provision 核准拨款
4MgG ] approved redeemable share 核准可赎回股份
} M\G approved regional stock 认可地区性证券
wK%x|%R[ approved retirement scheme 认可退休金计划
/z(s1G. approved subordinated loan 核准附属贷款
9+>%U~U< arbitrage 套戥；套汇；套利
K Er?&e arbitrageur 套戥者；套汇者
7aN oqS+ arbitrary amount 临时款项
%A( hmC arrangement 措施；安排；协定
]<O - arrears 欠款
t2%gS"
[ arrears of pay 欠付薪酬
#+3I$ k arrears of revenue 逾期未收税款；逾期未收的帐项
?Vr~~v"fg8 articles of association 组织章程；组织细则；组织章程细则
X`daa G_l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"w{,ndZ ascertainment of profit 确定利润
`udZ =S"/L "Asia Clear" “亚洲结算系统”
3dI(gm 6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Pu U< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z~7} Asian Development Fund [ADF] 亚洲发展基金
xWty2/!h Asian dollar bond 亚洲美元债券
0h 2MmI# Asian dollar market 亚洲美元市场
[WunA,IuR Asian dollar rate 亚洲美元利率
<=~'Pd-f( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5z:/d `P[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
% gx >| asked price 沽盘；喊价；索价；卖方报价
tgm(tDL assessable income 应评税入息
Yf^/YLLS assessable loss 应评税亏损
O[')[uo8s assessable profit 应评税利润
gq?~*4H assessable value 应评税值
n %P,"V assessed profit 估定利润
R v+p4RgA assessed value 经评估价值
?x =Sm|Ej assessment 评税；评定；估价；评税单
Fd0 \T#k assessment number 评税编号；估价编号
^TY8,qDA assessment of additional tax 补加税评税
5 1M'x_8 assessment of performance 业绩评估；实绩评价
rxI Ygh Assessor 评税主任
TsZX'Yn asset price bubbles 资产价格泡沫
E@;v|Xc asset-backed securities 具资产保证的证券
1 ^=[k assets accretion 资产增值
4=n%<U`Z/ assets and liabilities 资产与负债
27jZ~Bp$ assets betterment statement 资产递增表；资产改进表
0 :1ldU
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12%4>2}~> assets of the company passing on the death 死者去世时转移的公司资产
-
e"XEot~ assets pledged as security for liabilities 用作负债抵押的资产
1HNX 6 assets portfolio 资产投资组合
z0&I>PG^ assets price 资产价格
8 uhB&qxB assets quality 资产质素
!HHbd |B_ assets realization 资产变现
Hz<) a(r!J assets refinancing arrangement 资产再集资安排
z15QFVm assets securitization 资产证券化
O0<GFL$)& assets situated outside Hong Kong 在香港以外地方的资产
ZZl4| assets stripping 削减资产；拆卖资产
EC| b7 assets value 资产值
Z})n%l8J]p assignee 承让人
\ \~4$Ai[ assignment 转让；转让书；转让契
t]%! vXo assignment of interest 权益转让
kOuQR$9s assignment of letters patent and trade mark 专利证书及商标转让
^l/$ 13= assignment of property 物业转让；物业转让书
} u7& SU assignment right 转让权
6Bm2_B assignor 转让人
N[,/ VCW associate 有联系的人；有关连人士；相联者；合伙人；联系人
pV))g
e\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4.mbW associate member 附属会员
C(*)7|
m associated body corporate 相联法人团体
IyA8+N
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9Fh(tzz associated corporation 相联法团
/L"& '~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;4 2D+q =s 公认会计师公会〔英国〕
;w}5:3+ Association of Futures Exchange Brokers 香港期货经纪协会
w]0jq
U6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gBG.3\[ association of underwriters 承保人组织
S\UM0G}v assumption of control 接管
+nslS:( assurance 担保；保险；转易；转易书
0Z {(,GU assurance of interest 权益的转易
)p;gm`42oY at 19XX price 按一九ＸＸ年价格计算
-0doL ^A at a discount 按赔价计算；按贴水价格计算；打折扣
.el_pg at a premium 按溢价计算；按升水价格计算
Rx=pk at call 通知付款；按通知
FR@ dBcJUU at constant market price 按固定市价计算
7u^6`P at constant price 按固定价格计算
Gu _Rf&: at cost 按成本计算
0IM# T=V at current market price 按当时市价计算；按现时市价计算
| "Oazll at current price 按当时价格计算；按现时价格计算
{# y HL at factor cost 按要素成本计算；按生产要素成本计算
G1'w50Yu at money-of-the-day price 按付款当日价格计算
a[8_ O- at or better 按指定或较佳价位〔买卖指令〕
@]h#T4z' at par 按面值计算；平价
AH], >i 3 at sight 见票即付
_?2x Io at the close 按收市盘
@*O(dw at the opening 按开市盘
uL4 @e attestation 见证；见证条款
4 .dMNqU at-the-money option 平价期权
jWW2&cBm\ attorney 受权人；受托代表人
p8^^Pva/ attornment 新拥有人承认书
KXFa<^\o attributable profit 可归属利润
}J$PO*Q@' attributable share value 可归属股份价值
n%<.,(.(S Auckland Stock Exchange 奥克兰证券交易所
zj;y`E Nj auction 拍卖
F<w/@ .&m auctioneer 拍卖商
&,&oTd . audit 审计；核数
vP'R7r2Yx Audit Commission 审计署
3-8Vw$u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{UYqRfgbZ 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〕
uyG4zV\h * audit review 帐目审查
$P @P}%2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q+o(`N'~G audited account 审计帐目；经审计的帐目
MU&5&)m audited annual account 经审计的周年帐目
"v3u$-xN1 audited balance sheet 经审计的资产负债表
aV(*BE/@F auditor 核数师；核数主任；审计师
q#Qr@Jf auditor's certificate 核数师证明书；审计师证明书
a Ts_5q auditor's report 核数师报告；审计师报告
^HL#)fK2I Aussie bond 澳元债券
Xfs Cu> austerity budget 紧缩预算
X>|.BvY| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5>w>J Australia All Ordinaries Index 澳洲所有普通股票指数
1^zF/$% Australian Dollar [AUD] 澳元
gi@+2 7; Australian Options Market 澳大利亚期权市场
^?xXP =/ Australian Securities Commission 澳洲证券事务监察委员会
>)pwmIn< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
W3 8 =fyD Australian Stock Exchange 澳大利亚证券交易所
qW<: `y Austrian Schilling [ATS] 奥地利先令
{YbqB6zaM authentication 认证；鉴证
M3F8@|2 authority to purchase 委托购买证；委购书
a <gzI authorization 认可；核准；授权；授权书
n(f&uV_): authorization by direction 指示授权
a3lo;Cfp authorization by instruction 指令授权
HKcipDW authorization by warrant 令状授权
x Hr authorization of unit trust 单位信托的认可
h=4{.EegG& authorized agent 指定代理人
9Jk(ID'c authorized capital 法定资本
{@ ,
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TPEZ"%=Hg authorized dealer 认可交易商
i Zyk2kc authorized financial institution 认可财务机构
\K? ./* authorized fund 认可基金
Y*Q( v authorized fund house 获授权的基金公司；认可基金公司
T8hQ< \g authorized institution 认可机构
BkqIfV%O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E>6zwp authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>PGm} s_ authorized insurer 获授权保险人；获认可承保人
|_=jXf\TL authorized investment 特准投资项目
zP kg3H authorized person 获授权人
!s)$_tG authorized representative 获授权代表
Yu1xJgl authorized share capital 法定股本
:6M0`V ;L automated quotation system 自动报价系统
{G{@bUG]p Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*,n7& 自动交易系统〔香港期货交易所有限公司〕
cq9Q7<&MF automatic adjustment mechanism 自动调整机制
DU7Ki6 automatic adjustment system 自动调整系统
dna f>G3 Automatic Clearing House 自动票据交换所
z!L0j + automatic exchange rates accumulation system 自动化汇率累集系统
!7 ^He3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i ~F Ct4 automatic teller machine [ATM] 自动柜员机
q3P3euK3 autopay 自动转帐
8m*\"_S{ available assets 可用资产
W>Rv available fiscal reserve 现存财政储备
m9B3] H available profit 可用利润
2\5@_U^)h Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<zDe ;& average 平均；平均数；海损
iN {TTy average basic salary 平均基本薪金
Ph%s.YAZ~ average consumer expenditure 平均消费开支；一般消费开支
Dps{[3Y+ average cost 平均成本
`Ys })Pl average cost of land production 增辟土地平均成本
8DI|+`OgW average daily turnover 平均每日成交额
7kwG_0QO average daily wage rate 平均每日工资率
T i/iD2g average expenditure pattern 平均开支模式
(7wR*vO^ average growth rate 平均增长率
|(H|2]b4 = average net fixed assets 固定资产平均净值
S2s-TpjB< average of relatives 相对价格平均数
&S-& 'ZAY average price 平均价格
0,A?*CO average propensity to consume 平均消费倾向；一般消费倾向
Em]T. 'y average propensity to save 平均储蓄倾向；一般储蓄倾向
!KlSw,&=.6 average rate 平均率
x> q3w# B average revenue 平均收入；平均收益
` k\1vum average stock 平均库存；平均存货
mcX akWmi average yearly rent 平均年租
7S7! avoidance of double taxation 避免双重课税
Y}#^ n7*w~ avoidance of tax 避税
