A:
nH6Ny A share Ａ股；甲类股份
f,Z* o abatement of tax 减税；减扣免税额
FaNr}$Pe ABN AMRO Bank N.V. 荷兰银行
>l<`)4*H above-the-line expenditure 线上项目支出；经常预算支出
op\'T;xIu above-the-line receipt 线上项目收入；经常预算收入
3#O R fr( ABSA Asia Limited 南非联合亚洲有限公司
ID /=YG@ absolute change 绝对数值变更
{yo<19kV@ absolute expenditure 实际开支
I
,j,H z0 absolute guideline figure 绝对准则数字
_Hhf.DmUAH absolute interest 绝对权益
rD"$,-h absolute order of discharge 绝对破产解除令
q%g!TFMg absolute profit margin 绝对利润幅度
v}v wk8 absolute value 实值；绝对值
/I`A wCx absolutely vested interest 绝对既得权益
MLbmz\8a absorbed cost 已吸收成本；已分摊成本
3}: (.K absorption 吸收；分摊；合并
yK1@`3@? absorption rate 吸收率；摊配率；分摊率
k0@b"y* ACB Finance Limited 亚洲商业财务有限公司
p \A!"KC acceptable form of reciprocity 合理的互惠条件
~F gxhK2+ acceptable rate 适当利率；适当汇率
PV[ B q t acceptance agreement 承兑协议
Q L 0 acceptance for honour 参加承兑
_>b=f acceptor 承兑人；接受人；受票人
FTVV+9.l: acceptor for honour 参加承兑人
0Nvk|uI
V[ accident insurance 意外保险
Bri yy Accident Insurance Association of Hong Kong 香港意外保险公会
Owe"x2D\ accident insurance scheme 意外保险计划
RM\A$.5 accident year basis 意外年度基准
K{]9Yo accommodation 通融；贷款
zWN<"[agc accommodation bill 通融票据；空头票据
}:04bIaV accommodation party 汇票代发人
,>YW7+kY account balance 帐户余额；帐户结余
oGtz*AP% account book 帐簿
~Ox !7Lp account collected in advance 预收款项
}Kt`du= account current book 往来帐簿
- rn%ASye account of after-acquired property 事后取得的财产报告
K~1u R:DR account of defaulter 拖欠帐目
cdBD.sg account payable 应付帐款
0Yzm\"Ggv account payee only [A/C payee only] 只可转帐；存入收款人帐户
jN[P$} #b` account receivable 应收帐款
/AT2<w account receivable report 应收帐款报表
l2Gtw*i_I account statement 结单；帐单；会计财务报表
$(3mpQAg account title 帐户名称；会计科目
tsYBZaH accountant's report 会计师报告
|^S{vub Accountant's Report Rules 会计师报告规则
!HV<2q() accounting and auditing procedure 会计与审计程序；会计与核数程序
z C S.P.$ Accounting Arrangements 《会计安排》
e-Pn,j accounting basis 会计基础
<"GgqyRzv accounting by Official Receiver 破产管理署署长呈交的帐目
WQJnWe Accounting Circular 《会计通告》
?M<q95pL accounting class 会计类别
3PLYC}Jq accounting date 记帐日期；会计结算日期
PVC Fh$pnw accounting for money 款项核算
q(Q$lRj/I- Accounting Officer 会计主任
?R P&XrD accounting period 会计报告期；会计期
iE6?Px9] accounting policy 会计政策；会计方针
uZ1b_e0SGu accounting practice 会计惯例
IqA'Vz,lL accounting principle 会计准则
b.N$eJl Q& accounting record 会计记录
[}mx4i accounting report 会计报告
JZ l"k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i9RAb t Q} Accounting Society of China 中国会计学会
(a eS+d x accounting statement 会计报表
3Fu5,H EJ accounting system 会计制度；会计系统
[C> >j;q% accounting transaction 会计事项；帐务交易
AG Ws> accounting treatment 会计处理
xWiR7~E accounting year 会计年度
V6 L0\ accretion 增值；添加
^\(<s accrual 应计项目；应累算数目
tg R4C#a accrual basis 应计制；权责发生制
Bu ]PNKIi accrual basis accounting 应计制会计；权责发生制会计
a3f- 9LN accrue 应累算；应计
h w @)W accrued benefit 应累算利益
(D<_
iV accrued charges 应计费用
|ee A>z"I accrued cumulative preference share dividend 应累算的累积优先股股息
J,W<vrKOcN accrued expenses 应累算费用
l_2B accrued interest payable 应付利息；应计未付利息
nT:F{2 M; accrued interest receivable 应收利息；应计未收利息
^uV=|1<% accrued right 累算权益
ITt*TuS 2c accruing profit 应累算的利润
]jB`"to*} accumulated fiscal reserve 累积财政储备
z] 49dCN accumulated profit 累积利润；滚存溢利
I(5 sKU3< accumulated reserve 累积储备
B7 #O>a accumulation of surplus income 累积收益盈余
+jPJv[W acquired assets 既得资产
WA?We7m $ acquisition 收购；购置；取得
kMz*10$gn acquisition cost 购置成本
G`oY(2U acquisition expenses 购置费用
BzXTHFMSy acquisition of 100% interest 收购全部股权
2+oS'nL acquisition of control 取得控制权
t+l{D#?a
acquisition of fixed assets 购置固定资产
O30eq 7( acquisition of shell “买壳”
)` ^/Dj; acquisition price 收购价
S^ q%+Z act of God 天灾
jap5FG+2 acting partner 执事合伙人
KHT R oXt active market 买卖活跃的市场；交投畅旺的市场；旺市
Clo}kdkd_ active partner 积极参与的合伙人
H#+2l?D:" active trading 交投活跃
-U BH,U actual circulation 实际流通
/S #Z.T~~ actual cost 实际成本
Gf->N
`N actual expenditure 实际开支；实际支出
l:.q 1UV actual income 实际入息；实际收入；实际收益
Ai*+LSG actual market 现货市场
HOr.(gL! actual price 现货价；实际价格
=mp"=% actual profit 实际利润
EJid@ actual quotation 实盘；实际价位；实际报价
?^by 3\,VZ actual year basis 按实际年度计算
v[b|J7k actuals 实货
i"h~QEE actuarial investigation 精算调查
o'KBe%@/ actuarial principle 精算原则
:#zVF[Y(2 actuarial report 精算师报告
O:{N5+HVG Actuarial Society of Hong Kong 香港精算学会
x,fX mgE actuarial valuation 精算师估值
#trb4c{{5 actuary 精算师
j9r%OZw{ ad referendum agreement 暂定协议；有待覆核的协定
Q>yO,H| ad valorem duty 从价税；按值征税
[sXn B$ ad valorem duty system 从价税制
UfNcI[xr ad valorem fee 从价费
Njmb{L]Cps ad valorem tariff 从价关税
:5-t$^R additional allowance 额外免税额
;39~G T additional amount for unexpired risk 未过期风险的额外款额
+UX~TT : additional assessable profit 补加应评税利润
Htm;N2$d additional assessment 补加评税
qCI 0[U@ additional commitment 额外承担
#U Lzh&yO additional commitment vote 额外承担拨款
b(Nxk2uv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
peZ'sZ 6 additional dependent parent allowance 供养父母额外免税额
*G"}m/j- additional provision 额外拨款
NcyE_T additional stamp duty 附加印花税
i $g6C additional tax 补加税罚款；补加税款
\!Wph5wA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jV.9d@EC adjudged bankrupt 被裁定破产
5?34<B adjudicated bankrupt 裁定破产人
5@nv cCp adjudication fee 裁定费；评定印花税额手续费；评估契据费
.)|2^ 'W adjudication of bankruptcy 裁定破产；宣告破产
nhLw &V3y adjudication of insolvency 裁定无力偿还债务
_x]q`[Dih adjusted actual 经调整的实数；调整后的实数
@M)" adjusted current assets 经调整的流动资产；调整后的流动资产
] A,Og_g adjusted figure 经调整的数字；调整后的数额
y6P-:f/& * adjusted liabilities 经调整的负债；调整后的负债
l H{ ~?x adjusted loss 经调整的亏损；调整后的亏损
bNG7A[|B adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
J] )gXVRM adjusted profit 经调整的利润；调整后的利润
b\Mb6s adjusted surplus 经调整的盈余额；调整后的盈余额
/pt G adjusted value 经调整的价值；调整后的价值
X?z
CB adjustment 调整；修订；理算〔保险〕
y(yB RR adjustment centre 调剂中心
mNPz%B adjustment lag 调整过程的时间差距；调整时差
reb WXz7 adjustment mechanism 调整机制
!a7 YM4 D adjustment of loss 亏损调整
_ YcIG OL adjustment process 调整过程；调整程序
CTf39R|7_ adjustment range 调整幅度
,aU8.
J_U administered exchange rate 受管制汇率
THcX.%ToT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B4 2qiV2/k administration expenses 行政费用
P0l.sVqL administration fee 手续费；行政费
*EF`s~ administration in bankruptcy 破产管理
:+v4,=fHy administration order 遗产管理令
d:g0XP administrator 管理人；遗产管理人
_}l7f administrator of the estate 遗产管理人
X_ (n admission of debt 债项承认书
jMP;$w admission of proof 接纳债权证明
IQyw>_ ~] advance 放贷款项；垫付款项；预支款项；预付款项
m/"}Y]n! advance account 暂支帐目；预付款帐户
L rhQG advance compensation 预付补偿金
>@.: 9}Z advance from shareholder 股东垫款
^TqR0a-* advance pending reimbursement 预支以待日后付还
t &ML gu advanced economy 先进经济体系
suFO~/lRno advancement 预付；预付财产
`##^@N<P advances warrant 垫款令
bb!cZ >Z advancing 贷出
Vy+kq_9 adverse balance 逆差
}_h2:^n adverse exchange 逆汇
"
XlXu advertisement addressed to shareholders 在报章刊登的致股东通告
3z!^UA>q advice for collection 托收通知书
Gf<%bQ E advice of drawing 提款通知书；汇票通知书
y:VY8a 4 advice of payment 付款通知
e[g.&*! Advisory Committee [Securities and Futures Commission]
dG%{&W9
谘询委员会〔证券及期货事务监察委员会〕
)dF`L Advisory Committee on Diversification 经济多元化谘询委员会
F JIo] p affidavit 誓章；遗产申报誓章
MmW]U24s affidavit of no receipt 述明无收款的誓章
Eikt, affiliate 联号；联营公司；附属公司
K j 6@= affiliated company 附属公司；联号；联营公司
R[!%d6jDE affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ze3sc$fG2 affordability 负担能力
$sb `BS African Development Bank [AfDB] 非洲开发银行
2T-3rC) after-acquired property 事后取得的财产
WjF#YW\ after-hours dealing 市后交易
8M6Qn7{L after-tax profit 税后盈利；税后利润；税后溢利
N3&n"w _d agency agreement 代理协议
,H5o/qNU`{ agency expenses 代理机构的开支
9@ 8)ZHf agency fee 代理费
GQ1m
h*4$ Agency Law 《代理法》
RsnFjf b' agent 代理人；承销人
r^ +n06[
agent of company 公司代理人
wyUfmk_} agent's fee 代理人费；经纪费
: G0^t aggregate 总计；总数；总体数字
FK,Jk04on aggregate amount 总款额；总额
dRXdV7-! aggregate assets and liabilities 总体资产与负债
x}jiHV@= aggregate at constant price 按固定价格计算的总体数字
F=V_ ACU aggregate demand 总需求
D*q:X O6b aggregate gross position 总持仓量
xj. )iegQ aggregate limit 总限额
;f~z_3g aggregate of salaries tax 合计薪俸税
Z]k+dJ[- aggregate performance 总体表现；总体业绩
vU!<-T# aggregate supply 总体供应
V w5@)l*f aggregate surplus 总盈余
0T<DHP Q1 aggregate total 整体总额
sXR}#*8p
aggregate value 总值；合计价值
G~19Vv*; aggregated basis 合计基准
{p7b\=WB- aggregated net chargeable income 合计应课税入息实额
nm
!H&#< aggregation 合并计算；合计；总和
3.D|xE]g aggregation of incomes of husband and wife 夫妇入息合并计算
--g? `4 aggregation of property 财产的总和
`l<pH<F agio 差价；贴水
=>Dw ,+" 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》
h 7*#;j Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F1 b~S;lm 《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》
!K/zFYl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z1~FE 《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》
F!&_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h2mU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m95;NT1N/g agreement for a settlement 授产协议
y3 NMt6 agreement for assignment 转让协议
W=?s-*F[~ agreement for sale 售卖协议；买卖协议
<dX7{="& agreement for sale and purchase 买卖协议
ZO !)G agreement for the payment of interest 支付利息协议
zXT[}J VV agreement for the repayment of money 还款协议
_|KeB(W agreement of reinsurance 再保险协议
)! C |DSw Agricultural Bank of China 中国农业银行
U66 zm9
3& air passenger departure tax 飞机乘客离境税
q-nM]Gm Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b`X"yg + airport tax 机场税
9|&%"~6' alcohol duty 酒精税
.> |]Lo(=l alienation 让与；让渡；转让
Y )9] I6n7 alimony 生活费；赡养费
QTuj v<| All Ordinaries Index [AOI] 所有普通股指数
m|cT)- all risks 全险；综合险
tC'@yX All Sales Record for Stock Market 《股票市场成交报告》
^|h})OHV Allied Capital Resources Limited 新联财务有限公司
DX4"}w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
he1OLk
allocation letter 拨款信件
*Q:EICDE7 allocation of fund 分配款项；预留款项
jthGNVZ allocation of profit 利润分配；溢利分配
O{44GB3 allocation warrant 拨款令
q
NE( @at allotment 分配；配股
.5YIf~!59 allotment notice 股份配售通知；配股通知
P1}Fn:Xe%7 allotment of shares 股份分配
Vv5#{+eT; allowable 可获宽免；免税的
pk2}]jx" allowable business loss 可扣除的营业亏损
S1a}9Z| allowable expenses 可扣税的支出
x N]88L}Tn allowance 免税额；津贴；备抵；准备金
1F58 2 l allowance for debts 债项的免税额
a>/j W-? allowance for depreciation by wear and tear 耗损折旧免税额
2= ZZR8v allowance for funeral expenses 殡殓费的免税额
T0Zv . allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]WP[hF allowance for repairs and outgoings 修葺及支出方面的免税额
DeL7sU allowance to debtor 给债务人的津贴
E/N*n!sV alteration of capital 资本更改
yct^AN|% alternate trustee 候补受托人
/J w 65 e amalgamation 合并
4e 5 5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H:&|q+K=# ambit of charges 征税范围；收费范围
>XiTl;UU amended valuation 经修订的估值
SSG}'W!z American Commodities Exchange 美国商品交易所
OBJk\j+Wi American Express Bank Limited 美国运通银行
a]u1_ $) American Stock Exchange 美国证券交易所
vW:XM0 amortization 摊销
6=xbi{m$ amount due from banks 存放银行同业的款项
\IG"Te amount due from banks abroad 存放海外银行同业的款项
4'ymPPY amount due from holding companies 控股公司欠款
Xv1mjHZCC amount due from local banks 存放本港银行同业的款项
qOd*9AS'|M amount due to banks 银行同业的存款
,c_NXC^X? amount due to banks abroad 海外银行同业的存款
Uq}-<q amount due to holding companies 控股公司存款
;~5w`F) amount due to local banks 本港银行同业的存款
}^Kye23 amount due to outport banks 外埠银行同业的存款
STH?X]
/ amount for note issue 发行纸币的款额
qX?k]m amount of bond 担保契据的款额
`VxfA V?} amount of consideration 代价款额
d)X6x-( amount of contribution 供款数额
d
%Z+.O amount of indebtedness 负债款额
CUo %i/R amount of principal of the loan 贷款本金额
9x0Ao*D<t amount of rates chargeable 应征差饷数额
60u}iiC@ amount of share capital 股本额
$ VLCD amount of sums assured 承保款额
`:fc*n,* amount of variation 变动幅度
:6Oh ?y@ amount of vote 拨款数额
" O,TL *$ amount payable 应付款额
Q\4nduQ amount receivable 应收款额
"m m|0PUJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
56R)631]p analysis 分析
;'x\L<b/) ancillary risk 附属风险
Q #%C)7) annual account 周年帐目；周年帐目报表；年度决算；年结
@hE$x-TP0 annual accounting date 年结日期
Yh} F annual allowance 每年免税额；年积金；年度津贴；年津
$5;RQNhXh annual balance 年度余额
0Zv<]xO annual disposable income 每年可动用收入
;\5^yDv[e annual estimates 周年预算
&\ 0V*5tI annual fee 年费
[rt+KA annual general meeting 周年大会
q:D!@+U annual growth rate 年增率；每年增长率
LVj62&,- annual long-term supplement 长期个案每年补助金
$2j?Z.yEG annual pensionable emolument 可供计算退休金的年薪
47c` ) *Hc annual report 年报
^,.G<2Kx& Annual Report on the Consumer Price Index 《消费物价指数年报》
d=B
DR^/wA annual return 周年报表；周年申报表；每年报税表格
iqj
ZC80 Annual Return Rules 《周年报表规则》
}4n?k'_s? annual review of consumer prices 每年消费物价回顾
d\{#*{_A annual roll-forward basis 逐年延展方式
@94_'i7\ annual salary 年薪
}m6j6uAR6) annual statement 年度报表；年度决算表
=<M7t*! Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
]% K 8 annuitant 年金受益人
pW wB<F annuity 年金
bl)iji`] annuity contract 年金合约
~!w()v n annuity on human life 人寿年金
'"=Mw;p antecedent debt 先前的债项
m%hUvG| i ante-dated cheque 倒填日期支票
q3s
+?& anticipated expenditure 预期开支
Q*+_%n1
/ anticipated net profit 预期纯利
8VwByk8
anticipated revenue 预期收入
`Oc`I9 anti-inflation measure 反通货膨胀措施
*&vySyt anti-inflationary stance 反通货膨胀立场
ul',!js? apparent deficit 表面赤字
aTceGyWzl apparent financial solvency 表面偿债能力
+AT!IZrB2i apparent partner 表面合伙人
/{~cUB,Um application for personal assessment 个人入息课税申请书
DNy1} 3wg application of fund 资金应用
?kvkdHEO_ application to release as liquidator and to destruct the books of accounts and documents
?OU+)kgzh 申请免除清盘人职务及毁灭帐簿与文件
u$Za hN! appointed actuary 委任精算师
D* oJz3[ appointed auditor 委任核数师；委任审计师
\y%:[g}Fvw appointed trustee 委任的受托人
/_r g*y* appointer 委任人
jR^>xp; apportioned pro rata 按比例分摊
I &e ,R apportionment 分配；分摊
> qSaF Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8\~IwtSk apportionment formula 分摊方程式
p?X`f# apportionment of estate duty 遗产税的分摊
G([!(8&2Y appraisal 估价；评估
kOfu7Zj appreciable growth 可观增长
MO{6B#(<F appreciable impact 显着影响
'42P=vzo appreciable increase 可观增长
B(GcPDj(K appreciation 增值；升值
% DQ.f*% appreciation against other currencies 相对其他货币升值
@42!\1YT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
dpBG)Xzoyv appreciation tax 增值税
4K@`>Y5g* appropriation 拨款；拨用；拨付
Bpjwc<U appropriation account 拨款帐目
J @{yWgLg Appropriation Bill 拨款法案
$cLtAo^W appropriation-in-aid system 补助拨款办法
Xj a l6e)[ approved assets 核准资产
aeESS;JxJj approved basket stock 认可一篮子证券
>o\[?QvP approved budget 核准预算
|xTf:@hgHf approved charitable donation 认可慈善捐款
l/BE~gdl approved charitable institution 认可慈善机构
U~SOHfZ%( approved currency 核准货币；认可货币
=%:mZ@x' approved estimates 核准预算
5O9Oi:-!c approved estimates of expenditure 核准开支预算
_J51 :pi approved overseas insurer 核准海外保险人
HHbkR2H1 approved overseas trust company 核准海外信托公司
L7 jMpz& approved pooled investment fund 核准汇集投资基金
RoXU>a:nS approved provident fund scheme 认可公积金计划
"-N)TIzLX approved provision 核准拨款
9's/~ T approved redeemable share 核准可赎回股份
w@P c7$EP approved regional stock 认可地区性证券
(YjY=F approved retirement scheme 认可退休金计划
Uv6#d":f; approved subordinated loan 核准附属贷款
W`C&$v# arbitrage 套戥；套汇；套利
h-1eDxK6 arbitrageur 套戥者；套汇者
sa~.qmqu arbitrary amount 临时款项
t-\S /N arrangement 措施；安排；协定
EiY i <Z_S arrears 欠款
urHQb5| T} arrears of pay 欠付薪酬
Zcg=a _ arrears of revenue 逾期未收税款；逾期未收的帐项
)> )_>[ articles of association 组织章程；组织细则；组织章程细则
K%<Z"2!+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<!\J([NM8 ascertainment of profit 确定利润
Riq5Au?*) "Asia Clear" “亚洲结算系统”
I3xx}^V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:8;8-c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
a#=GL B_P( Asian Development Fund [ADF] 亚洲发展基金
f 8E
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GU Asian dollar bond 亚洲美元债券
{PHxm Asian dollar market 亚洲美元市场
= >6Z"L D( Asian dollar rate 亚洲美元利率
.cA[b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vm+EzmO,! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
BCya5!uy asked price 沽盘；喊价；索价；卖方报价
_Gy*" ;E assessable income 应评税入息
AM}-dKei| assessable loss 应评税亏损
GYiUne $ assessable profit 应评税利润
31 |Vb assessable value 应评税值
I\sCH assessed profit 估定利润
bw{%X
assessed value 经评估价值
j0sR]i assessment 评税；评定；估价；评税单
/^ v4[] assessment number 评税编号；估价编号
J#CF S G assessment of additional tax 补加税评税
5I{Ys M assessment of performance 业绩评估；实绩评价
-t
% .I=| Assessor 评税主任
M`umfw T asset price bubbles 资产价格泡沫
o([+Pp asset-backed securities 具资产保证的证券
&l%#OI}OE assets accretion 资产增值
WKp Hb:H assets and liabilities 资产与负债
J3Q.6e=7 assets betterment statement 资产递增表；资产改进表
K:P gkc assets lending 实物放款；有抵押贷款
*#EyfMz-B assets of the company passing on the death 死者去世时转移的公司资产
9Dd/ g7 assets pledged as security for liabilities 用作负债抵押的资产
>k ^=+ assets portfolio 资产投资组合
0; OpT0 assets price 资产价格
W"|89\p} assets quality 资产质素
kaUH#;c>_ assets realization 资产变现
b/ ]C, P assets refinancing arrangement 资产再集资安排
+98~OInySZ assets securitization 资产证券化
}(J6zo9(x assets situated outside Hong Kong 在香港以外地方的资产
9 VkuYm,3 assets stripping 削减资产；拆卖资产
cX1"<fD o assets value 资产值
(XT^<#Ga assignee 承让人
VX&KG G.6 assignment 转让；转让书；转让契
+YhTb assignment of interest 权益转让
O" ['.b assignment of letters patent and trade mark 专利证书及商标转让
+S| y)W8 assignment of property 物业转让；物业转让书
P 2;j>=W assignment right 转让权
&#g;=jZ assignor 转让人
ep[ 7#\}5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
SL:o.g(>4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\0j|~/6 associate member 附属会员
WJe associated body corporate 相联法人团体
vyqlP;K associated company 相联公司；联属公司
^l _W9s associated corporation 相联法团
61T"K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Y cO tPS% 公认会计师公会〔英国〕
)y.J2_lI8 Association of Futures Exchange Brokers 香港期货经纪协会
^#exs Xy Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
sKjg)3Sl association of underwriters 承保人组织
nb'],({:9 assumption of control 接管
Z\i@Qa +r assurance 担保；保险；转易；转易书
0?SdAF[:z assurance of interest 权益的转易
ctdV4%^{ at 19XX price 按一九ＸＸ年价格计算
RIl%p ~ at a discount 按赔价计算；按贴水价格计算；打折扣
>F, ~ QHcz at a premium 按溢价计算；按升水价格计算
v"_hWJ) at call 通知付款；按通知
&hd +x5 at constant market price 按固定市价计算
z7{b>oub(' at constant price 按固定价格计算
r6 ,5&`& at cost 按成本计算
q(!191@C( at current market price 按当时市价计算；按现时市价计算
7Y @ && at current price 按当时价格计算；按现时价格计算
]O7I7K at factor cost 按要素成本计算；按生产要素成本计算
< 8r%_ '] at money-of-the-day price 按付款当日价格计算
2}I1z_dq~ at or better 按指定或较佳价位〔买卖指令〕
C/_W>H_
at par 按面值计算；平价
nd_d tsp# at sight 见票即付
GR O[&;d` at the close 按收市盘
+n^$4 f at the opening 按开市盘
Y'bDEdeT attestation 见证；见证条款
B4[o nYU at-the-money option 平价期权
kP6g0,\|a| attorney 受权人；受托代表人
z9&$Xao attornment 新拥有人承认书
398}a!XM attributable profit 可归属利润
D19uI&U4 attributable share value 可归属股份价值
#= 7~.Y Auckland Stock Exchange 奥克兰证券交易所
sqJ?dIBH auction 拍卖
*'PG@S auctioneer 拍卖商
Rj SVa.x audit 审计；核数
#<4h
Y7/ Audit Commission 审计署
*Yl9%x]3c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"J%u
!~ 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〕
<d$|~qS _ audit review 帐目审查
LurBqr Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n/S1Hae` audited account 审计帐目；经审计的帐目
hUB _[#8# audited annual account 经审计的周年帐目
=<iK3bPkU audited balance sheet 经审计的资产负债表
?o),F^ir auditor 核数师；核数主任；审计师
0j7\.aaK auditor's certificate 核数师证明书；审计师证明书
:s$ rD auditor's report 核数师报告；审计师报告
0z_e3H{P27 Aussie bond 澳元债券
q*?LXKi austerity budget 紧缩预算
/u*((AJ?Qv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ggJn oL Australia All Ordinaries Index 澳洲所有普通股票指数
O|?> rK Australian Dollar [AUD] 澳元
jUI'F4.5x- Australian Options Market 澳大利亚期权市场
wb.47S8 Australian Securities Commission 澳洲证券事务监察委员会
!m' lOz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9'\18_w Australian Stock Exchange 澳大利亚证券交易所
: )cPc7$8 Austrian Schilling [ATS] 奥地利先令
wC`])z}bT authentication 认证；鉴证
-fT]}T6= authority to purchase 委托购买证；委购书
k[gO>UGB; authorization 认可；核准；授权；授权书
_rY,=h{+ authorization by direction 指示授权
:JxShF :M authorization by instruction 指令授权
m:)v>v u authorization by warrant 令状授权
DZilK: authorization of unit trust 单位信托的认可
"S_t%m&R authorized agent 指定代理人
k^S=i_ U authorized capital 法定资本
bh3}[O,L
A authorized clerk 出市员
NK$k9, authorized dealer 认可交易商
;l7wme8Qk authorized financial institution 认可财务机构
kDS4 t?Ig authorized fund 认可基金
sD_Z`1 authorized fund house 获授权的基金公司；认可基金公司
/F4rbL^: authorized institution 认可机构
>j|.pi authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9`$fU)K[Pl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
go@UE2qw authorized insurer 获授权保险人；获认可承保人
/al(=zf authorized investment 特准投资项目
@'/ \O- authorized person 获授权人
1<\@i{;xsU authorized representative 获授权代表
M0S}-eXc5 authorized share capital 法定股本
Ym8G=KA automated quotation system 自动报价系统
O0i_h<T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o(u&n3Q' 自动交易系统〔香港期货交易所有限公司〕
' _@Y automatic adjustment mechanism 自动调整机制
5 nkx8JJ automatic adjustment system 自动调整系统
.]k+hc` Automatic Clearing House 自动票据交换所
C~yfuPr\B automatic exchange rates accumulation system 自动化汇率累集系统
1*Yf[;L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V&eti2 &zO automatic teller machine [ATM] 自动柜员机
UMma|9l(i autopay 自动转帐
Gvb>M=9 available assets 可用资产
.Xc, Gq{ available fiscal reserve 现存财政储备
9H_2Y%_ available profit 可用利润
8&IsZPq%l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(I IPrW;> average 平均；平均数；海损
#Ne<=ayS average basic salary 平均基本薪金
G{pfyfF average consumer expenditure 平均消费开支；一般消费开支
e_kP=|u )g average cost 平均成本
Nh^T,nv*l average cost of land production 增辟土地平均成本
{W)Kz_ average daily turnover 平均每日成交额
"
2Dz5L1v average daily wage rate 平均每日工资率
dpDVEEs84 average expenditure pattern 平均开支模式
N&]v\MjI62 average growth rate 平均增长率
SsIy ;l average net fixed assets 固定资产平均净值
1y2D]h /' average of relatives 相对价格平均数
{Uz @`QO3 average price 平均价格
9gZMfP average propensity to consume 平均消费倾向；一般消费倾向
JN .\{ Y average propensity to save 平均储蓄倾向；一般储蓄倾向
/!=uM . average rate 平均率
TUw^ KSa average revenue 平均收入；平均收益
m$ ) yd~ average stock 平均库存；平均存货
(CJiCtAsl` average yearly rent 平均年租
jr|(K *; avoidance of double taxation 避免双重课税
r/$+'~apTk avoidance of tax 避税
