A:
VI}.MnCa A share Ａ股；甲类股份
cZ!%#A z abatement of tax 减税；减扣免税额
% |6t\[gn ABN AMRO Bank N.V. 荷兰银行
cWd\Ki above-the-line expenditure 线上项目支出；经常预算支出
P Wwz<AI+ above-the-line receipt 线上项目收入；经常预算收入
]w3- No ABSA Asia Limited 南非联合亚洲有限公司
!zhg3B# p absolute change 绝对数值变更
DP(JsZ} absolute expenditure 实际开支
!L+4YA absolute guideline figure 绝对准则数字
#hA] r. absolute interest 绝对权益
AE_7sM absolute order of discharge 绝对破产解除令
h\jV@g$ absolute profit margin 绝对利润幅度
wTpjM@F?J| absolute value 实值；绝对值
* 5H absolutely vested interest 绝对既得权益
/``4!jU absorbed cost 已吸收成本；已分摊成本
[>B`"nyNQ absorption 吸收；分摊；合并
n K@RFU6 absorption rate 吸收率；摊配率；分摊率
/ _N*6a~ ACB Finance Limited 亚洲商业财务有限公司
)9^0Qk' ] acceptable form of reciprocity 合理的互惠条件
0I8w'/s_g9 acceptable rate 适当利率；适当汇率
pwiXA{ acceptance agreement 承兑协议
EXdx$I=X acceptance for honour 参加承兑
rRTAWAs%T acceptor 承兑人；接受人；受票人
J?yNZK$WqN acceptor for honour 参加承兑人
[<HU ~PP accident insurance 意外保险
4`x.d Accident Insurance Association of Hong Kong 香港意外保险公会
'Xl_,; W] accident insurance scheme 意外保险计划
_1s\ztDpw accident year basis 意外年度基准
/EN3>25"# accommodation 通融；贷款
*1 }UK9X; accommodation bill 通融票据；空头票据
Rmq8lU accommodation party 汇票代发人
q`l&G% account balance 帐户余额；帐户结余
$R\D[`y| account book 帐簿
qdlz# -B account collected in advance 预收款项
.,)C^hs@ account current book 往来帐簿
.pP{;:Avpn account of after-acquired property 事后取得的财产报告
mSw$?
> account of defaulter 拖欠帐目
AgOw{bJ% account payable 应付帐款
Fq]ht* account payee only [A/C payee only] 只可转帐；存入收款人帐户
m+f?+ c6 account receivable 应收帐款
M![aty@ account receivable report 应收帐款报表
(QO8_ account statement 结单；帐单；会计财务报表
X3z$f(lF%) account title 帐户名称；会计科目
=F(fum;zH accountant's report 会计师报告
qjK'sge/ Accountant's Report Rules 会计师报告规则
tD G[}j accounting and auditing procedure 会计与审计程序；会计与核数程序
H %C b Accounting Arrangements 《会计安排》
4 CzT<cp accounting basis 会计基础
E3pnu.;U:_ accounting by Official Receiver 破产管理署署长呈交的帐目
mfYY?]A*+ Accounting Circular 《会计通告》
)1P Z# accounting class 会计类别
.RI{\ i` accounting date 记帐日期；会计结算日期
j k%MP6 accounting for money 款项核算
/rKdxsI* Accounting Officer 会计主任
2wHvHH! accounting period 会计报告期；会计期
9WXJz; accounting policy 会计政策；会计方针
i.eu$ ~F accounting practice 会计惯例
SDd efB accounting principle 会计准则
*r Y@(| accounting record 会计记录
E]^wsS>= accounting report 会计报告
cULASS`, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6`KAl rH Accounting Society of China 中国会计学会
[D]9M"L,vQ accounting statement 会计报表
HFJna2B` accounting system 会计制度；会计系统
^)r^k8y' accounting transaction 会计事项；帐务交易
On[:]# accounting treatment 会计处理
~Rs_ep'+Q2 accounting year 会计年度
"pb$[*_@$ accretion 增值；添加
YbMeSU/sX accrual 应计项目；应累算数目
eR' Df" + accrual basis 应计制；权责发生制
nUAoPE accrual basis accounting 应计制会计；权责发生制会计
$=7'Cm ? accrue 应累算；应计
%i7bkdcwk accrued benefit 应累算利益
J!
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d)' am
3Q accrued cumulative preference share dividend 应累算的累积优先股股息
F
%OA accrued expenses 应累算费用
D1 &%N{ accrued interest payable 应付利息；应计未付利息
=j%B`cJ66_ accrued interest receivable 应收利息；应计未收利息
9<0p1W O accrued right 累算权益
.hYrE5\- accruing profit 应累算的利润
B{\cV-X$0 accumulated fiscal reserve 累积财政储备
0JQ0lzk1 accumulated profit 累积利润；滚存溢利
K#j<G]I( @ accumulated reserve 累积储备
2v
^bd^]u: accumulation of surplus income 累积收益盈余
EhEUkZE3 ) acquired assets 既得资产
?\GIL B, acquisition 收购；购置；取得
hJqLH ?Ri acquisition cost 购置成本
hXsd12 acquisition expenses 购置费用
|N 9::),< acquisition of 100% interest 收购全部股权
`0l)\ acquisition of control 取得控制权
`rt acquisition of fixed assets 购置固定资产
|5uv mK acquisition of shell “买壳”
;Z\1PwT acquisition price 收购价
K;%P_f/KJP act of God 天灾
E7A psi4] acting partner 执事合伙人
k7rFbrL Z active market 买卖活跃的市场；交投畅旺的市场；旺市
% D]vKv~< active partner 积极参与的合伙人
zTDB]z!A active trading 交投活跃
?(9/V7HQ.5 actual circulation 实际流通
t> D|1E" actual cost 实际成本
_j$"fg actual expenditure 实际开支；实际支出
9H@I<`qGC actual income 实际入息；实际收入；实际收益
R3nCk-Dq actual market 现货市场
"<c^`#CWuO actual price 现货价；实际价格
W6.
)7Y, actual profit 实际利润
OH` |
c actual quotation 实盘；实际价位；实际报价
'z=WJV;Vs actual year basis 按实际年度计算
T3HAr9i%) actuals 实货
<qG4[W,[ actuarial investigation 精算调查
T #;W5<" actuarial principle 精算原则
#) eI] actuarial report 精算师报告
8]@)0q {r Actuarial Society of Hong Kong 香港精算学会
k
lLhi<* actuarial valuation 精算师估值
` ZO#n actuary 精算师
Z(fXN$ ad referendum agreement 暂定协议；有待覆核的协定
Gp0H[-oF ad valorem duty 从价税；按值征税
bRSE"B ad valorem duty system 从价税制
<eU1E }BDQ ad valorem fee 从价费
\Tf$i(0q ad valorem tariff 从价关税
t' )47 k\ additional allowance 额外免税额
9FB[`} additional amount for unexpired risk 未过期风险的额外款额
yN9k-IPI additional assessable profit 补加应评税利润
iV
h^; additional assessment 补加评税
"m*.kB)e7 additional commitment 额外承担
?hpT"N,hF9 additional commitment vote 额外承担拨款
\#LkzN8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cL 31g_u additional dependent parent allowance 供养父母额外免税额
-__RFxG additional provision 额外拨款
9`83cL additional stamp duty 附加印花税
>FO4] additional tax 补加税罚款；补加税款
3\x@G)1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`Gct_6 adjudged bankrupt 被裁定破产
2K^D%U adjudicated bankrupt 裁定破产人
sVk+E'q adjudication fee 裁定费；评定印花税额手续费；评估契据费
W[pOLc- adjudication of bankruptcy 裁定破产；宣告破产
I
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]_Cm 5Z7 adjusted actual 经调整的实数；调整后的实数
Y7W xV>E adjusted current assets 经调整的流动资产；调整后的流动资产
'r&az BO adjusted figure 经调整的数字；调整后的数额
G,tJ\xMw8 adjusted liabilities 经调整的负债；调整后的负债
@J`o
pR adjusted loss 经调整的亏损；调整后的亏损
&h(>jY7b; 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
do {E39 adjusted profit 经调整的利润；调整后的利润
#nK38W # adjusted surplus 经调整的盈余额；调整后的盈余额
F.zx]][JV adjusted value 经调整的价值；调整后的价值
(mO{ W adjustment 调整；修订；理算〔保险〕
4o+SSS adjustment centre 调剂中心
!+sC'/ adjustment lag 调整过程的时间差距；调整时差
1u?h 4w C adjustment mechanism 调整机制
#w%d adjustment of loss 亏损调整
)7$1Da|. adjustment process 调整过程；调整程序
@DiXe[kI adjustment range 调整幅度
J1i{n7f=@ administered exchange rate 受管制汇率
pbfIO47ZC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f`r o {p administration expenses 行政费用
[I*)H7pt} administration fee 手续费；行政费
h |Of i administration in bankruptcy 破产管理
gMN >`Z`fV administration order 遗产管理令
4LG[i}u.N administrator 管理人；遗产管理人
26SXuFJ@ administrator of the estate 遗产管理人
j@N z admission of debt 债项承认书
CSKOtqKQ) admission of proof 接纳债权证明
C`G+b{o advance 放贷款项；垫付款项；预支款项；预付款项
fL0dy[Ch @ advance account 暂支帐目；预付款帐户
9((BOq advance compensation 预付补偿金
D-{;;<nIr` advance from shareholder 股东垫款
'eyzH[l,( advance pending reimbursement 预支以待日后付还
lk.]!K$} advanced economy 先进经济体系
%7w=; ]ym advancement 预付；预付财产
w=NM==cLj advances warrant 垫款令
" ^v/Y advancing 贷出
u|;?FQ$M adverse balance 逆差
VI xGD#m adverse exchange 逆汇
[&_7w \m advertisement addressed to shareholders 在报章刊登的致股东通告
RIhu9W advice for collection 托收通知书
JD`IPQb~ E advice of drawing 提款通知书；汇票通知书
968<yO] advice of payment 付款通知
{6*$ yLWK Advisory Committee [Securities and Futures Commission]
|j 9d.M 谘询委员会〔证券及期货事务监察委员会〕
<z'Pj7c[ Advisory Committee on Diversification 经济多元化谘询委员会
sj9j 47y affidavit 誓章；遗产申报誓章
FEC`dSTI affidavit of no receipt 述明无收款的誓章
% G'{G affiliate 联号；联营公司；附属公司
csh@C
ckC8 affiliated company 附属公司；联号；联营公司
/"(`oe< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
z3n273W>6 affordability 负担能力
hgYi ,e African Development Bank [AfDB] 非洲开发银行
0V RV. Ml after-acquired property 事后取得的财产
a&^HvXO(>( after-hours dealing 市后交易
ro& / after-tax profit 税后盈利；税后利润；税后溢利
Vy.gr4Cm agency agreement 代理协议
EZ,Tc ;f= agency expenses 代理机构的开支
/M, C%.- agency fee 代理费
yL2sce[ Agency Law 《代理法》
;;4>vF #* agent 代理人；承销人
'99rXw agent of company 公司代理人
O/XG}G.x| agent's fee 代理人费；经纪费
C F,-l
B aggregate 总计；总数；总体数字
9"W 3t] aggregate amount 总款额；总额
Yvi.l6JL aggregate assets and liabilities 总体资产与负债
"[wkjNf% aggregate at constant price 按固定价格计算的总体数字
JXx[e aggregate demand 总需求
Mb! b0
aggregate gross position 总持仓量
OLH[ F aggregate limit 总限额
&i(\g7%U aggregate of salaries tax 合计薪俸税
8"'Z0
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xK*G'3Ge aggregate supply 总体供应
D(;jv= "/ aggregate surplus 总盈余
u=6LPwiI aggregate total 整体总额
Y)O88C aggregate value 总值；合计价值
ugu|?z*dI aggregated basis 合计基准
k)3b0T@b aggregated net chargeable income 合计应课税入息实额
x?"+Or.h aggregation 合并计算；合计；总和
&@v&5EXOw aggregation of incomes of husband and wife 夫妇入息合并计算
ut*sx9 l aggregation of property 财产的总和
g=gM}`X% agio 差价；贴水
]| xfKDu 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》
AjYvYMA& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JT, [; 《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》
ngt?9i;N Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#\zC|%2+z 《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》
}'KHF0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vE~>9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#+" 1">l agreement for a settlement 授产协议
|F}6Zv agreement for assignment 转让协议
^ g'P
H{68 agreement for sale 售卖协议；买卖协议
K^ 5 f
agreement for sale and purchase 买卖协议
}R9>1u}6
agreement for the payment of interest 支付利息协议
* Cj<Vy agreement for the repayment of money 还款协议
N,3 )`Vm agreement of reinsurance 再保险协议
DqJzsk'd3 Agricultural Bank of China 中国农业银行
"C] v air passenger departure tax 飞机乘客离境税
qo* %S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B*@0l: airport tax 机场税
S4Q
fx6:~h alcohol duty 酒精税
e"d-$$ 'e alienation 让与；让渡；转让
@$7'{* alimony 生活费；赡养费
I&J> All Ordinaries Index [AOI] 所有普通股指数
#?h-<KQQ all risks 全险；综合险
S'_2 o?fs All Sales Record for Stock Market 《股票市场成交报告》
TpGnSD Allied Capital Resources Limited 新联财务有限公司
C JYpgSr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WHy
r;m3) allocation letter 拨款信件
3j6Am{9 allocation of fund 分配款项；预留款项
?mp}_x#= allocation of profit 利润分配；溢利分配
:|HCUZ*H(T allocation warrant 拨款令
==Ah& ){4^ allotment 分配；配股
t" $#KP< allotment notice 股份配售通知；配股通知
ysH'X95 allotment of shares 股份分配
Z#t}yC%^d allowable 可获宽免；免税的
o.g)[$M8cF allowable business loss 可扣除的营业亏损
LOEiV allowable expenses 可扣税的支出
>^~W'etX| allowance 免税额；津贴；备抵；准备金
9 gc0Ri[4m allowance for debts 债项的免税额
5F78)q u6N allowance for depreciation by wear and tear 耗损折旧免税额
Krd0Gc~\|
allowance for funeral expenses 殡殓费的免税额
wBlo2WY allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0: Nw8J allowance for repairs and outgoings 修葺及支出方面的免税额
@@z5v bs'{ allowance to debtor 给债务人的津贴
j,79G^/YG alteration of capital 资本更改
NX&Z=ObHu} alternate trustee 候补受托人
6hO]eS amalgamation 合并
WB.w3w [f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ce<88dL ambit of charges 征税范围；收费范围
s$Vz 1B amended valuation 经修订的估值
Tt WWq5X| American Commodities Exchange 美国商品交易所
>sGiDK @ American Express Bank Limited 美国运通银行
fyF8RTm{ American Stock Exchange 美国证券交易所
gl~9|$ivj> amortization 摊销
SUb:0GUa amount due from banks 存放银行同业的款项
,Ma%"cWVC amount due from banks abroad 存放海外银行同业的款项
-KL 5sK amount due from holding companies 控股公司欠款
-PCF Om" amount due from local banks 存放本港银行同业的款项
#G]g amount due to banks 银行同业的存款
Oj >;[O" amount due to banks abroad 海外银行同业的存款
2dCD.9 s9~ amount due to holding companies 控股公司存款
@M*oq2U; amount due to local banks 本港银行同业的存款
f;%=S:3 amount due to outport banks 外埠银行同业的存款
3z0 %uY[e amount for note issue 发行纸币的款额
?s@=DDB\u amount of bond 担保契据的款额
blKF78 amount of consideration 代价款额
]64pb;w"$D amount of contribution 供款数额
=eQ'^3a amount of indebtedness 负债款额
ROJ=ZYof amount of principal of the loan 贷款本金额
cKB1o0JsYJ amount of rates chargeable 应征差饷数额
@Yw >s9X amount of share capital 股本额
WCP2x.gb5 amount of sums assured 承保款额
qK)T# sh amount of variation 变动幅度
g!;a5p6 amount of vote 拨款数额
f2 ?01PM,Q amount payable 应付款额
T2_b5j3i amount receivable 应收款额
E/hO0Ox6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y^QG\6q analysis 分析
$#-O^0D ancillary risk 附属风险
@6Z6@Pq(xQ annual account 周年帐目；周年帐目报表；年度决算；年结
avY<~-44B annual accounting date 年结日期
.naSK`J,` annual allowance 每年免税额；年积金；年度津贴；年津
{XH3zMk[ annual balance 年度余额
J|u_45< annual disposable income 每年可动用收入
1oI2 annual estimates 周年预算
Z4dl'v)9 annual fee 年费
98*C/=^TH{ annual general meeting 周年大会
39bw,lRPV annual growth rate 年增率；每年增长率
Ae*
6&R4 annual long-term supplement 长期个案每年补助金
Eih6?Lpu annual pensionable emolument 可供计算退休金的年薪
skF}_ annual report 年报
q4SEvP}fLx Annual Report on the Consumer Price Index 《消费物价指数年报》
LaYd7Oyf] annual return 周年报表；周年申报表；每年报税表格
p^s:s-"f\ Annual Return Rules 《周年报表规则》
ZK Jhmk annual review of consumer prices 每年消费物价回顾
l\37 /Z annual roll-forward basis 逐年延展方式
MxqIB(5k annual salary 年薪
y9 ~:[ jB annual statement 年度报表；年度决算表
~Kt2g\BSok Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
9vBW CCf annuitant 年金受益人
,7)z avA annuity 年金
V *W H annuity contract 年金合约
[$@EQ]tt/ annuity on human life 人寿年金
_Mi* Fvj antecedent debt 先前的债项
i,mZg+;w ante-dated cheque 倒填日期支票
'yR\%#s6 anticipated expenditure 预期开支
q b$M.-\ne anticipated net profit 预期纯利
Q>I7.c-M| anticipated revenue 预期收入
_q}^#- anti-inflation measure 反通货膨胀措施
Q[9W{l+ anti-inflationary stance 反通货膨胀立场
_~ 3r*j apparent deficit 表面赤字
p2h PLq apparent financial solvency 表面偿债能力
^@)*voP#G apparent partner 表面合伙人
Y o\%53w/ application for personal assessment 个人入息课税申请书
}J6 y NoXu application of fund 资金应用
$mxl&Qr>Q; application to release as liquidator and to destruct the books of accounts and documents
X2`n&JE 申请免除清盘人职务及毁灭帐簿与文件
oK3PA appointed actuary 委任精算师
WO*dO9O appointed auditor 委任核数师；委任审计师
Ap> H-/C appointed trustee 委任的受托人
l6N"{iXU appointer 委任人
SP;1 XXlL apportioned pro rata 按比例分摊
s8;*Wt apportionment 分配；分摊
A$rCo~Ek Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:464~tHI[` apportionment formula 分摊方程式
1]"S? apportionment of estate duty 遗产税的分摊
-Pa R&0Tt appraisal 估价；评估
!1#=j;N` appreciable growth 可观增长
\eXuNv_ appreciable impact 显着影响
.ZupsS 9l appreciable increase 可观增长
Hq|{Nt%Q appreciation 增值；升值
2L S9 1 appreciation against other currencies 相对其他货币升值
x,c\q$8yH appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v)~! HCG appreciation tax 增值税
\"9ysePI appropriation 拨款；拨用；拨付
C YdYa| appropriation account 拨款帐目
C?]+(P Appropriation Bill 拨款法案
Bqw/\Lxwlf appropriation-in-aid system 补助拨款办法
s14 ot80) approved assets 核准资产
5}2148 approved basket stock 认可一篮子证券
J
I E0O` approved budget 核准预算
u17 9! approved charitable donation 认可慈善捐款
nq\~`vH|Gd approved charitable institution 认可慈善机构
rxOv YF approved currency 核准货币；认可货币
vBV_aB1{ approved estimates 核准预算
Ah;`0Hz; approved estimates of expenditure 核准开支预算
j2oU1' b approved overseas insurer 核准海外保险人
@&GY5<&b approved overseas trust company 核准海外信托公司
\^dYmU approved pooled investment fund 核准汇集投资基金
K/$5SN1 approved provident fund scheme 认可公积金计划
{Hz;*1?$k approved provision 核准拨款
w$aejz`[ approved redeemable share 核准可赎回股份
lr=q uWDY approved regional stock 认可地区性证券
!Y*O0_ approved retirement scheme 认可退休金计划
Y8/&1s_ approved subordinated loan 核准附属贷款
A~;+ P arbitrage 套戥；套汇；套利
2>)::9e4 arbitrageur 套戥者；套汇者
Zbf~ E { arbitrary amount 临时款项
|AS9^w arrangement 措施；安排；协定
/5~j"|
U' arrears 欠款
OG^#e+ arrears of pay 欠付薪酬
1 0tt' : arrears of revenue 逾期未收税款；逾期未收的帐项
= cI> { articles of association 组织章程；组织细则；组织章程细则
@Py?.H Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
juMHc$d17 ascertainment of profit 确定利润
"5"{~3Gw^ "Asia Clear" “亚洲结算系统”
%F(lq*8X Asia Commercial Bank Ltd. 亚洲商业银行有限公司
? >mpUH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4+Y9":< Asian Development Fund [ADF] 亚洲发展基金
SKo*8r Asian dollar bond 亚洲美元债券
o[g] Va*8 Asian dollar market 亚洲美元市场
,#hNHFa'JH Asian dollar rate 亚洲美元利率
|5*:ThC[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2
;Q|h$ n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'\P+Bu ]6& asked price 沽盘；喊价；索价；卖方报价
[6%y RQ_ assessable income 应评税入息
} ok'd=M assessable loss 应评税亏损
EV_u8?va assessable profit 应评税利润
/a\]Dwj5 assessable value 应评税值
+< )H2 assessed profit 估定利润
gyob q'o- assessed value 经评估价值
Dk}txw}# assessment 评税；评定；估价；评税单
[pSQ8zdF" assessment number 评税编号；估价编号
w +HKvOs5c assessment of additional tax 补加税评税
7e H j"_; assessment of performance 业绩评估；实绩评价
Fu65 VLKh Assessor 评税主任
v %S$5 asset price bubbles 资产价格泡沫
-pQ0,/}K asset-backed securities 具资产保证的证券
pEY zB; assets accretion 资产增值
RggO|s+0;
assets and liabilities 资产与负债
|&~);>Cq2 assets betterment statement 资产递增表；资产改进表
A s8IjGNs{ assets lending 实物放款；有抵押贷款
twp~#s:\z assets of the company passing on the death 死者去世时转移的公司资产
k"+/DK,: assets pledged as security for liabilities 用作负债抵押的资产
&&O tj-n5 assets portfolio 资产投资组合
ki8Jl}dr assets price 资产价格
>~uKkQ_p assets quality 资产质素
! ~+mf^D assets realization 资产变现
O>IG7Ujl assets refinancing arrangement 资产再集资安排
y7LM}dH#m assets securitization 资产证券化
LHs^Xo18 assets situated outside Hong Kong 在香港以外地方的资产
_ !k\~4U assets stripping 削减资产；拆卖资产
A6#v6 iT assets value 资产值
Se [>z( assignee 承让人
:V# B]:Z9 assignment 转让；转让书；转让契
%Z yt ;p2 assignment of interest 权益转让
)SfM `W)Y assignment of letters patent and trade mark 专利证书及商标转让
1t7T\~ +F assignment of property 物业转让；物业转让书
UC!"1)~mt` assignment right 转让权
2 '8I/>- assignor 转让人
87hU#nVYh associate 有联系的人；有关连人士；相联者；合伙人；联系人
V# JuNJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2K 2_- associate member 附属会员
B";Dj~y associated body corporate 相联法人团体
/?S,u,R associated company 相联公司；联属公司
"gt*k# associated corporation 相联法团
'3B7F5uLx" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Lp{/ 公认会计师公会〔英国〕
_J0(GuG=~ Association of Futures Exchange Brokers 香港期货经纪协会
]"i^ VVw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F "-GhjK association of underwriters 承保人组织
($[@'?Z1 assumption of control 接管
_:G>bU/ ^ assurance 担保；保险；转易；转易书
Wbi12{C assurance of interest 权益的转易
7qg . :h at 19XX price 按一九ＸＸ年价格计算
6g "qwWZp at a discount 按赔价计算；按贴水价格计算；打折扣
6^T WY[z2% at a premium 按溢价计算；按升水价格计算
dbfI!4 at call 通知付款；按通知
tA-p!#V<k1 at constant market price 按固定市价计算
v#9Uy}NJ9 at constant price 按固定价格计算
qO>A 6 at cost 按成本计算
vcSb:(' at current market price 按当时市价计算；按现时市价计算
MwWN;_#EO) at current price 按当时价格计算；按现时价格计算
=l%|W[OO at factor cost 按要素成本计算；按生产要素成本计算
D/tFN+|P at money-of-the-day price 按付款当日价格计算
cFoeyI# v at or better 按指定或较佳价位〔买卖指令〕
bJL ,pe+u at par 按面值计算；平价
B &)wJG at sight 见票即付
8VM D304 at the close 按收市盘
e_llW(*l8^ at the opening 按开市盘
#G("Oh attestation 见证；见证条款
$lF\FC at-the-money option 平价期权
VpB+|%@p attorney 受权人；受托代表人
*m&(h@l attornment 新拥有人承认书
@Cl1G attributable profit 可归属利润
$wqi^q*) attributable share value 可归属股份价值
m[A$Sp_"-h Auckland Stock Exchange 奥克兰证券交易所
;uq i auction 拍卖
- S%8 auctioneer 拍卖商
K}Lu1:~ audit 审计；核数
(E \lLlN Audit Commission 审计署
S~{ }j vc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}M${ _D 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
NJ(H$tB@ audit review 帐目审查
dhi9=Co; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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6FT audited account 审计帐目；经审计的帐目
y {QF#&lW audited annual account 经审计的周年帐目
}?Tz=hP audited balance sheet 经审计的资产负债表
A )xfO- auditor 核数师；核数主任；审计师
CoM?cS S auditor's certificate 核数师证明书；审计师证明书
9j$ J}=y auditor's report 核数师报告；审计师报告
O_&K m[ Aussie bond 澳元债券
II(P austerity budget 紧缩预算
BtKbX)R$J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t ZA%^ Y Australia All Ordinaries Index 澳洲所有普通股票指数
<s5s<q2 Australian Dollar [AUD] 澳元
Wp //SV Australian Options Market 澳大利亚期权市场
\PK}4<x} Australian Securities Commission 澳洲证券事务监察委员会
u=sZFr@m[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6"La`}B(T8 Australian Stock Exchange 澳大利亚证券交易所
j6BFh=?D Austrian Schilling [ATS] 奥地利先令
=T |m#*{.L authentication 认证；鉴证
vtXZ`[D,l) authority to purchase 委托购买证；委购书
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;n #dn* authorization 认可；核准；授权；授权书
[K `d?& authorization by direction 指示授权
]]|vQA^ authorization by instruction 指令授权
TuzH'F authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
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UX authorized agent 指定代理人
>('Z9<|r: authorized capital 法定资本
eed!SmP authorized clerk 出市员
. q9i10C authorized dealer 认可交易商
I=}R
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X&.LX authorized fund 认可基金
CI@qT}Y_ authorized fund house 获授权的基金公司；认可基金公司
?., 2EC=+ authorized institution 认可机构
w(nQ:;oC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y !AQ7F authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.0]Odf :@ authorized insurer 获授权保险人；获认可承保人
?4 lDoP{ authorized investment 特准投资项目
&y.6Hiy& authorized person 获授权人
)[5 .*g@ authorized representative 获授权代表
J.n-4J #@ authorized share capital 法定股本
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UW.$1l automated quotation system 自动报价系统
G0v<`/|>} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
go5l<:9 自动交易系统〔香港期货交易所有限公司〕
BY??X= automatic adjustment mechanism 自动调整机制
HH'5kE0;d automatic adjustment system 自动调整系统
|1Pi`^ Automatic Clearing House 自动票据交换所
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F3M= uz automatic exchange rates accumulation system 自动化汇率累集系统
w-?Cg8bq< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^I6GH?19>e automatic teller machine [ATM] 自动柜员机
aKC3v R0 autopay 自动转帐
6#1:2ZHKG available assets 可用资产
jW_FaPW(p available fiscal reserve 现存财政储备
`rI[ available profit 可用利润
XnV$}T:?X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3ypf_]< average 平均；平均数；海损
firiYL"=44 average basic salary 平均基本薪金
B e2yS]U average consumer expenditure 平均消费开支；一般消费开支
y`-5/ 4 average cost 平均成本
CFiO+p& average cost of land production 增辟土地平均成本
I07_o"3>qr average daily turnover 平均每日成交额
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90* average daily wage rate 平均每日工资率
S s#UX_DT_ average expenditure pattern 平均开支模式
IT\
x0b cv average growth rate 平均增长率
O_y?5 3X average net fixed assets 固定资产平均净值
f`8mES'gc8 average of relatives 相对价格平均数
"SN+ ^ ` average price 平均价格
V tJy E} average propensity to consume 平均消费倾向；一般消费倾向
i{6wns?KMj average propensity to save 平均储蓄倾向；一般储蓄倾向
|iB
svI: average rate 平均率
XLsOn(U\& average revenue 平均收入；平均收益
doV+u(J~ average stock 平均库存；平均存货
Z1M{5E average yearly rent 平均年租
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.T0v avoidance of double taxation 避免双重课税
hS +R /7 avoidance of tax 避税
