A:
K`cy97 A share Ａ股；甲类股份
`?vI_>md'! abatement of tax 减税；减扣免税额
m P ^*nB@, ABN AMRO Bank N.V. 荷兰银行
`)1qq @ above-the-line expenditure 线上项目支出；经常预算支出
U a>.k|>0 above-the-line receipt 线上项目收入；经常预算收入
V5]\| ?= ABSA Asia Limited 南非联合亚洲有限公司
rK
cr1VFy absolute change 绝对数值变更
zm^ 5WH absolute expenditure 实际开支
bY=Yb absolute guideline figure 绝对准则数字
z-h 7v5i" absolute interest 绝对权益
yc@ :*Z absolute order of discharge 绝对破产解除令
bKPjxN?!9 absolute profit margin 绝对利润幅度
#r80FVwiD absolute value 实值；绝对值
G4,BcCPQ absolutely vested interest 绝对既得权益
.J9\Fr@ absorbed cost 已吸收成本；已分摊成本
?Q}3 X-xy absorption 吸收；分摊；合并
<``krPi absorption rate 吸收率；摊配率；分摊率
1.z !u%2 ACB Finance Limited 亚洲商业财务有限公司
4' <y acceptable form of reciprocity 合理的互惠条件
C 3 (PI,, acceptable rate 适当利率；适当汇率
BlfW~l'mx acceptance agreement 承兑协议
c *P t ;m acceptance for honour 参加承兑
5ZHO+@HiFH acceptor 承兑人；接受人；受票人
wRE2rsXoU acceptor for honour 参加承兑人
;UWp0d %
accident insurance 意外保险
x/#.%Ga#T Accident Insurance Association of Hong Kong 香港意外保险公会
!Ka~X!+ \ accident insurance scheme 意外保险计划
#0/^v* accident year basis 意外年度基准
.+ CMm5T accommodation 通融；贷款
>tV:QP]Y accommodation bill 通融票据；空头票据
7 8u=J z6 accommodation party 汇票代发人
*(Us:*$W. account balance 帐户余额；帐户结余
U,^jN|v account book 帐簿
'J#uD|9) account collected in advance 预收款项
|>=\
VX17 account current book 往来帐簿
_zFJ]7Ym.) account of after-acquired property 事后取得的财产报告
OMN|ea.O account of defaulter 拖欠帐目
5~SBZYI
account payable 应付帐款
%967#XI[y account payee only [A/C payee only] 只可转帐；存入收款人帐户
1s#GY<< account receivable 应收帐款
C<iOa)_@Q account receivable report 应收帐款报表
{ :_qa | account statement 结单；帐单；会计财务报表
C~VyM1inD account title 帐户名称；会计科目
6T A2 accountant's report 会计师报告
5lakP? Accountant's Report Rules 会计师报告规则
&Zm1 (k6&K accounting and auditing procedure 会计与审计程序；会计与核数程序
/)xQ# yfX Accounting Arrangements 《会计安排》
'lR f accounting basis 会计基础
0XrOOYmx accounting by Official Receiver 破产管理署署长呈交的帐目
))#_@CwRr Accounting Circular 《会计通告》
[wjH;f>SQ accounting class 会计类别
*",
BP]] accounting date 记帐日期；会计结算日期
kv?j]<WN accounting for money 款项核算
x\6 i (k- Accounting Officer 会计主任
^VlPnx8y= accounting period 会计报告期；会计期
("j*! Dsd accounting policy 会计政策；会计方针
[fXC ;c1 accounting practice 会计惯例
05vu {> accounting principle 会计准则
ou'|e "tI accounting record 会计记录
Ix|^c268o< accounting report 会计报告
-*&C "%e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N!=Q]\ZD Accounting Society of China 中国会计学会
-;o`(3wZq accounting statement 会计报表
b 'y W+ accounting system 会计制度；会计系统
2/FH9T;e". accounting transaction 会计事项；帐务交易
d0@czNWIC accounting treatment 会计处理
aOo;~u2-= accounting year 会计年度
?VT
]bxb accretion 增值；添加
-` e`U%n accrual 应计项目；应累算数目
[$(/H; accrual basis 应计制；权责发生制
>CPoeIHK accrual basis accounting 应计制会计；权责发生制会计
Pr^p
^s accrue 应累算；应计
~m@w p accrued benefit 应累算利益
.)XJ- accrued charges 应计费用
.FAuM~_99b accrued cumulative preference share dividend 应累算的累积优先股股息
6dX l ny1H accrued expenses 应累算费用
h2Jdcr#@FF accrued interest payable 应付利息；应计未付利息
DYvg ^b accrued interest receivable 应收利息；应计未收利息
4xNzhnp| accrued right 累算权益
O\qY? ) accruing profit 应累算的利润
<\5Y ~!) accumulated fiscal reserve 累积财政储备
\%:]o-+"I accumulated profit 累积利润；滚存溢利
>iB-gj}>X accumulated reserve 累积储备
b'~IFNt*^ accumulation of surplus income 累积收益盈余
i 3\6*$Ug acquired assets 既得资产
wPU <jAQyp acquisition 收购；购置；取得
<S%kwS acquisition cost 购置成本
@IwVR acquisition expenses 购置费用
QG=&{-I~[3 acquisition of 100% interest 收购全部股权
SB` "%6 acquisition of control 取得控制权
" ^:$7~%bA acquisition of fixed assets 购置固定资产
|MXv
w6P acquisition of shell “买壳”
4 jeUYkJUM acquisition price 收购价
Pxm~2PAm act of God 天灾
o+Kh2;$) acting partner 执事合伙人
;P4tqY@ active market 买卖活跃的市场；交投畅旺的市场；旺市
ym)`<[T active partner 积极参与的合伙人
Z
]WA-Q6n active trading 交投活跃
9ApGn!` actual circulation 实际流通
E$8 4c+ actual cost 实际成本
/!Kl actual expenditure 实际开支；实际支出
7Y(ySW actual income 实际入息；实际收入；实际收益
L]HYk }oD. actual market 现货市场
ew cgg actual price 现货价；实际价格
ka j6C_k| actual profit 实际利润
';bovh@* actual quotation 实盘；实际价位；实际报价
ZM%z"hO9R actual year basis 按实际年度计算
,0Y5O?pu\ actuals 实货
4?^t=7N actuarial investigation 精算调查
F
DCHB~D actuarial principle 精算原则
c;e2=
A actuarial report 精算师报告
Bswd20(w Actuarial Society of Hong Kong 香港精算学会
J]| lCwF actuarial valuation 精算师估值
\dag~b< actuary 精算师
<\cH9D`dE ad referendum agreement 暂定协议；有待覆核的协定
Z"fnjH ad valorem duty 从价税；按值征税
2x*C1
ad valorem duty system 从价税制
MO$ dim> ad valorem fee 从价费
r?= 7#/] ad valorem tariff 从价关税
ly] n2RK additional allowance 额外免税额
~|~j0 1# additional amount for unexpired risk 未过期风险的额外款额
8oj-5|ct additional assessable profit 补加应评税利润
'{:Yg3K additional assessment 补加评税
k99ANW additional commitment 额外承担
Uwq m ?] additional commitment vote 额外承担拨款
a/wkc*}}/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\o j#*aL^ additional dependent parent allowance 供养父母额外免税额
(g@e=m7Q additional provision 额外拨款
zz4A,XrD additional stamp duty 附加印花税
@pD']=d}t additional tax 补加税罚款；补加税款
Bu$GC SrX Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:K6(`J3Y"^ adjudged bankrupt 被裁定破产
o=
%Fh adjudicated bankrupt 裁定破产人
9GZKT{* adjudication fee 裁定费；评定印花税额手续费；评估契据费
[af<FQ { adjudication of bankruptcy 裁定破产；宣告破产
emV@kN. adjudication of insolvency 裁定无力偿还债务
9)qjW &` adjusted actual 经调整的实数；调整后的实数
d6.9]V? adjusted current assets 经调整的流动资产；调整后的流动资产
^vJ PeoW adjusted figure 经调整的数字；调整后的数额
[T.BK: adjusted liabilities 经调整的负债；调整后的负债
.baS
mfc adjusted loss 经调整的亏损；调整后的亏损
i%~4 >k adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
:>[;XT< adjusted profit 经调整的利润；调整后的利润
5)yQrS !{: adjusted surplus 经调整的盈余额；调整后的盈余额
sQS2U6 adjusted value 经调整的价值；调整后的价值
~4mgYzOmD` adjustment 调整；修订；理算〔保险〕
. #;;pu7W adjustment centre 调剂中心
fx QN adjustment lag 调整过程的时间差距；调整时差
?7cF_Zvve adjustment mechanism 调整机制
M9@#W" adjustment of loss 亏损调整
M#qZ0JT4 adjustment process 调整过程；调整程序
*S.2p*Vd adjustment range 调整幅度
P~0d'Oi administered exchange rate 受管制汇率
6# k
Ap+g7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4565U administration expenses 行政费用
Cse@>27s administration fee 手续费；行政费
%XqLyeOS administration in bankruptcy 破产管理
s.rS 06x administration order 遗产管理令
I$neE"wW administrator 管理人；遗产管理人
8<t?o'9I administrator of the estate 遗产管理人
ud`.}H~aB admission of debt 债项承认书
%Ya-;&;` admission of proof 接纳债权证明
t$=0 C advance 放贷款项；垫付款项；预支款项；预付款项
Nky%v+r advance account 暂支帐目；预付款帐户
5}R /C{fs advance compensation 预付补偿金
&:-`3J- advance from shareholder 股东垫款
$s hlNW\ advance pending reimbursement 预支以待日后付还
5CkM0G` advanced economy 先进经济体系
J|Lk::Ri advancement 预付；预付财产
id.o )= advances warrant 垫款令
O329Bkg advancing 贷出
4.3Bz1p&# adverse balance 逆差
&Sc}3UI/F adverse exchange 逆汇
c(bh i advertisement addressed to shareholders 在报章刊登的致股东通告
y= I LA advice for collection 托收通知书
@Ns^?#u~ advice of drawing 提款通知书；汇票通知书
m 4n J9<- advice of payment 付款通知
xnu|?;.}! Advisory Committee [Securities and Futures Commission]
+MQf2|-- 谘询委员会〔证券及期货事务监察委员会〕
A;h0BQm/j Advisory Committee on Diversification 经济多元化谘询委员会
I ,AI$A affidavit 誓章；遗产申报誓章
3yXF|
yV affidavit of no receipt 述明无收款的誓章
&,fBg6A% affiliate 联号；联营公司；附属公司
?#\?&uFJ} affiliated company 附属公司；联号；联营公司
SF;;4og affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8jjJ/Mz` affordability 负担能力
-{ZTp8 P> African Development Bank [AfDB] 非洲开发银行
AdB5D_ Ir after-acquired property 事后取得的财产
.l*]W!L] after-hours dealing 市后交易
j~"X`: = after-tax profit 税后盈利；税后利润；税后溢利
fh
\<tnY agency agreement 代理协议
H#G~b""mY agency expenses 代理机构的开支
11
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* agency fee 代理费
nrA}36 E Agency Law 《代理法》
[6
!/ agent 代理人；承销人
{61NLF\0H agent of company 公司代理人
+6f5uMKUvs agent's fee 代理人费；经纪费
''wWw(2O aggregate 总计；总数；总体数字
r }QW!^F aggregate amount 总款额；总额
;=6 ++Oq aggregate assets and liabilities 总体资产与负债
jjz<V(Sk aggregate at constant price 按固定价格计算的总体数字
v^[Ny0cM aggregate demand 总需求
,KIa+&vJW@ aggregate gross position 总持仓量
`2NL'O: aggregate limit 总限额
8\y%J!b aggregate of salaries tax 合计薪俸税
gzP(Lf I5 aggregate performance 总体表现；总体业绩
N`grr{*_ aggregate supply 总体供应
g=[ F W@z aggregate surplus 总盈余
qrNW\ME aggregate total 整体总额
( ^9q7)n aggregate value 总值；合计价值
^#S aggregated basis 合计基准
}x-~>$:" aggregated net chargeable income 合计应课税入息实额
7 s5?^^ aggregation 合并计算；合计；总和
"F|OJ@ M aggregation of incomes of husband and wife 夫妇入息合并计算
-NZj : N aggregation of property 财产的总和
}<&g1x'pa agio 差价；贴水
Qkk~{OuC 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\6wJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
z 0HCmj9T 《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》
mw`%xID* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\J-O b 《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》
` /]8C &u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
uHQJ& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
42Vy#t/HC agreement for a settlement 授产协议
*s?&)][ agreement for assignment 转让协议
8{JTR|yB agreement for sale 售卖协议；买卖协议
:
O t\l agreement for sale and purchase 买卖协议
h.4;-& agreement for the payment of interest 支付利息协议
oRy?Dx+H agreement for the repayment of money 还款协议
& HphE2 h agreement of reinsurance 再保险协议
dlK#V) Agricultural Bank of China 中国农业银行
_QBd3B % air passenger departure tax 飞机乘客离境税
8+
B. x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bg_Zf7{ airport tax 机场税
w_,. alcohol duty 酒精税
u iE9#G alienation 让与；让渡；转让
#JO#PV% alimony 生活费；赡养费
cPI # XPM= All Ordinaries Index [AOI] 所有普通股指数
}.2pR*W all risks 全险；综合险
b3EW"^Ar All Sales Record for Stock Market 《股票市场成交报告》
xv 7^ Allied Capital Resources Limited 新联财务有限公司
g=b[V
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$|6Le;
K allocation letter 拨款信件
DD|%F allocation of fund 分配款项；预留款项
\(Zdd
\, allocation of profit 利润分配；溢利分配
,Xk8{ = allocation warrant 拨款令
xHykU;p@ allotment 分配；配股
;b
cy(Fp,\ allotment notice 股份配售通知；配股通知
w*#k&N[X allotment of shares 股份分配
WqY:XE+?\ allowable 可获宽免；免税的
#&r^~>,#L- allowable business loss 可扣除的营业亏损
AWQwpaj- allowable expenses 可扣税的支出
dm.?-u;C allowance 免税额；津贴；备抵；准备金
Ej 'a
G allowance for debts 债项的免税额
W3*WR,z allowance for depreciation by wear and tear 耗损折旧免税额
{
j&|Em] allowance for funeral expenses 殡殓费的免税额
j^iH[pN] \ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|m k $W$h allowance for repairs and outgoings 修葺及支出方面的免税额
j=dHgnVvj allowance to debtor 给债务人的津贴
+Z$X5Th alteration of capital 资本更改
!j % )nU alternate trustee 候补受托人
@/anJrt amalgamation 合并
n?Gm 5## ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
x gaN0! ambit of charges 征税范围；收费范围
mkj`z amended valuation 经修订的估值
f>ED American Commodities Exchange 美国商品交易所
yW|yZ(7 American Express Bank Limited 美国运通银行
z
O$SL8U American Stock Exchange 美国证券交易所
\~jt7 Q amortization 摊销
v]U[7 j amount due from banks 存放银行同业的款项
>0@X^o amount due from banks abroad 存放海外银行同业的款项
"H%TOk7l amount due from holding companies 控股公司欠款
CL9p/PJ%e amount due from local banks 存放本港银行同业的款项
fn#b3ee amount due to banks 银行同业的存款
dWD9YI Yf amount due to banks abroad 海外银行同业的存款
}Ss#0Gee amount due to holding companies 控股公司存款
>\} 2("bv amount due to local banks 本港银行同业的存款
#5 G!lbH amount due to outport banks 外埠银行同业的存款
[ "J amount for note issue 发行纸币的款额
l+R-lsj amount of bond 担保契据的款额
E;V W6[M amount of consideration 代价款额
]4 uIb+(S amount of contribution 供款数额
JZu7Fb]L9 amount of indebtedness 负债款额
\ )y5~te* amount of principal of the loan 贷款本金额
09|d< amount of rates chargeable 应征差饷数额
w|?N q?KA amount of share capital 股本额
NqhRJa63 amount of sums assured 承保款额
>4~{ CXZ amount of variation 变动幅度
Xd|@w{.m* amount of vote 拨款数额
aKH\8O4L5 amount payable 应付款额
@WBy:gV" amount receivable 应收款额
UTi n0k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kX[I|Z= analysis 分析
v j?9X5 A_ ancillary risk 附属风险
HEjV7g0E annual account 周年帐目；周年帐目报表；年度决算；年结
4y
582u6^ annual accounting date 年结日期
dHf_&X 2A annual allowance 每年免税额；年积金；年度津贴；年津
rS(693kb annual balance 年度余额
8EbYk2j annual disposable income 每年可动用收入
_~Lhc'^p* annual estimates 周年预算
s}`=pk/FM annual fee 年费
OX|/yw8 annual general meeting 周年大会
YaSwn3i/@S annual growth rate 年增率；每年增长率
v[m/>l2[P annual long-term supplement 长期个案每年补助金
Z9=Cw0( w? annual pensionable emolument 可供计算退休金的年薪
Lk#u^|Eq7= annual report 年报
Xb$)} n\9 Annual Report on the Consumer Price Index 《消费物价指数年报》
mtm BL 2? annual return 周年报表；周年申报表；每年报税表格
':o.vQdJ Annual Return Rules 《周年报表规则》
#0G9{./C annual review of consumer prices 每年消费物价回顾
KMoRMCT annual roll-forward basis 逐年延展方式
tEiN(KA!5 annual salary 年薪
Q(V c/ annual statement 年度报表；年度决算表
t4h05 i Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
M9bb, `X>Q annuitant 年金受益人
l4R: _Z< annuity 年金
{*jkx ,| annuity contract 年金合约
v8 6ls[lzu annuity on human life 人寿年金
DNki
xE* antecedent debt 先前的债项
[u)^QgP ante-dated cheque 倒填日期支票
' 'Ui Q anticipated expenditure 预期开支
1__p 1 anticipated net profit 预期纯利
R8o9$&4_ anticipated revenue 预期收入
68 - I2@& anti-inflation measure 反通货膨胀措施
hbE;zY%hP anti-inflationary stance 反通货膨胀立场
xOTm-Cm9L apparent deficit 表面赤字
u ^ngD 64 apparent financial solvency 表面偿债能力
: ]CZS apparent partner 表面合伙人
Xg,E;LSF8 application for personal assessment 个人入息课税申请书
[.Kia
> application of fund 资金应用
iOki ZN+d> application to release as liquidator and to destruct the books of accounts and documents
QdC >fy 申请免除清盘人职务及毁灭帐簿与文件
]0m4esK` appointed actuary 委任精算师
VCbnS191* appointed auditor 委任核数师；委任审计师
C+y:<oo) appointed trustee 委任的受托人
y3;G<9K2c] appointer 委任人
"5Kx]y8 apportioned pro rata 按比例分摊
)vuxy apportionment 分配；分摊
G _42ckLq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2+" # apportionment formula 分摊方程式
n]9y Cr apportionment of estate duty 遗产税的分摊
J, {sRb% appraisal 估价；评估
7 |,5; appreciable growth 可观增长
InPq 1AH appreciable impact 显着影响
P}?,*'b appreciable increase 可观增长
_4%+TN6z appreciation 增值；升值
V\ARe=IWM appreciation against other currencies 相对其他货币升值
8
A %)m appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Fo;xA appreciation tax 增值税
j24BB}mBB appropriation 拨款；拨用；拨付
DOU\X N appropriation account 拨款帐目
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Appropriation Bill 拨款法案
5G\vV]RR& appropriation-in-aid system 补助拨款办法
G9Xrwk<g4 approved assets 核准资产
pw- C=MY] approved basket stock 认可一篮子证券
]d% hU approved budget 核准预算
s=U_tfpH approved charitable donation 认可慈善捐款
YE V H?`G approved charitable institution 认可慈善机构
zJdlHa{ approved currency 核准货币；认可货币
/ x$O6gi approved estimates 核准预算
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'K6]V approved estimates of expenditure 核准开支预算
Y#? Sqm( approved overseas insurer 核准海外保险人
x8zUGvtQ approved overseas trust company 核准海外信托公司
HK:?Y[ebs approved pooled investment fund 核准汇集投资基金
T:na\y/{j approved provident fund scheme 认可公积金计划
f>p;Jh{2fn approved provision 核准拨款
-f Zm_FE approved redeemable share 核准可赎回股份
s)ZL`S?</ approved regional stock 认可地区性证券
mjB%"w!S approved retirement scheme 认可退休金计划
WnUYZ_+e! approved subordinated loan 核准附属贷款
i'`Z$3EF) arbitrage 套戥；套汇；套利
c(YNv4 *X arbitrageur 套戥者；套汇者
,VJ0J!@ arbitrary amount 临时款项
= $b^ X?x arrangement 措施；安排；协定
,pf<"^li arrears 欠款
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W-t arrears of pay 欠付薪酬
\ J9@p arrears of revenue 逾期未收税款；逾期未收的帐项
)ALf!E%{ articles of association 组织章程；组织细则；组织章程细则
8Jxo;Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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fwo7 ascertainment of profit 确定利润
iSI j ?. "Asia Clear" “亚洲结算系统”
7c+TS-- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
";s ?#c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<K4'|HU / Asian Development Fund [ADF] 亚洲发展基金
@uT\.W:Q2 Asian dollar bond 亚洲美元债券
E(TL+o Asian dollar market 亚洲美元市场
193Q Asian dollar rate 亚洲美元利率
nJ'O(Wh,) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
10}\7p8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XQlK }AK asked price 沽盘；喊价；索价；卖方报价
aSKI %<?xN assessable income 应评税入息
mNcTO0p& assessable loss 应评税亏损
":eHR}Hzx assessable profit 应评税利润
XY0Gjo0 assessable value 应评税值
$]xe,}*Af assessed profit 估定利润
MH!'g7iK8 assessed value 经评估价值
1(rH5z'F assessment 评税；评定；估价；评税单
oh#6>| assessment number 评税编号；估价编号
gZ/M 0px assessment of additional tax 补加税评税
/l At&0 assessment of performance 业绩评估；实绩评价
#/5jWH7U Assessor 评税主任
I^\YD9~=x asset price bubbles 资产价格泡沫
] hL 1qS asset-backed securities 具资产保证的证券
"'I I~/9 assets accretion 资产增值
\f@PEiARG7 assets and liabilities 资产与负债
-i?!em'J assets betterment statement 资产递增表；资产改进表
SaQ_% -&#p assets lending 实物放款；有抵押贷款
oACuI|b assets of the company passing on the death 死者去世时转移的公司资产
JBi<TDm/ assets pledged as security for liabilities 用作负债抵押的资产
,$ W7Q assets portfolio 资产投资组合
)Hl; 9 assets price 资产价格
(j}"1 assets quality 资产质素
K~v"%sG{` assets realization 资产变现
*4]I#N assets refinancing arrangement 资产再集资安排
EV2whs2g assets securitization 资产证券化
*9?-JBT&F assets situated outside Hong Kong 在香港以外地方的资产
~~:i+-[ assets stripping 削减资产；拆卖资产
y\r8_rBo assets value 资产值
jIAl7aoY assignee 承让人
ZqS'xN :k assignment 转让；转让书；转让契
s{`r$:! assignment of interest 权益转让
i<)c4 assignment of letters patent and trade mark 专利证书及商标转让
N`8?bU7a}" assignment of property 物业转让；物业转让书
q=UKL`;C}U assignment right 转让权
V0ulIKck assignor 转让人
]rC6fNhQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
q9ic j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'$ q'Wl) associate member 附属会员
A&F@+X6 @ associated body corporate 相联法人团体
+a nNp y associated company 相联公司；联属公司
&7|=8Z[o associated corporation 相联法团
sT' wps 2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1&Nk 公认会计师公会〔英国〕
4vp,izN W Association of Futures Exchange Brokers 香港期货经纪协会
_@jl9<t=_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
WR gAc% association of underwriters 承保人组织
,MuLu,$/ assumption of control 接管
kJHUaX M assurance 担保；保险；转易；转易书
$*L@ y m assurance of interest 权益的转易
J3y5R1?EP at 19XX price 按一九ＸＸ年价格计算
d!e$BiC at a discount 按赔价计算；按贴水价格计算；打折扣
Gzc{2"p at a premium 按溢价计算；按升水价格计算
KzI$GU3 at call 通知付款；按通知
)bw^!w) at constant market price 按固定市价计算
q
( H^H at constant price 按固定价格计算
9't d}S at cost 按成本计算
~U ?cL-`n at current market price 按当时市价计算；按现时市价计算
'zi5ihiT at current price 按当时价格计算；按现时价格计算
&tHT6,Xv( at factor cost 按要素成本计算；按生产要素成本计算
"2N3L8?k at money-of-the-day price 按付款当日价格计算
VO#]IXaP at or better 按指定或较佳价位〔买卖指令〕
K=+w,H# `C at par 按面值计算；平价
GkaIqBS at sight 见票即付
2O`uzT$ at the close 按收市盘
SYeCz(H>d at the opening 按开市盘
1MX:^L!f8 attestation 见证；见证条款
zrD$loaW.' at-the-money option 平价期权
.+|G`*1<i attorney 受权人；受托代表人
2EycFjO attornment 新拥有人承认书
pkjL2 U : attributable profit 可归属利润
mS&[<[x attributable share value 可归属股份价值
}qi6 K-,oU Auckland Stock Exchange 奥克兰证券交易所
#CHsH{d auction 拍卖
"4&HxD8_ih auctioneer 拍卖商
=>4>Z_ q audit 审计；核数
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BrU q Audit Commission 审计署
l3b$b% 0' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k]ptk^ 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〕
tJ bOn$]2" audit review 帐目审查
CPF d 3 3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-O^ b audited account 审计帐目；经审计的帐目
ZTM zL%i audited annual account 经审计的周年帐目
T_y 'cvh audited balance sheet 经审计的资产负债表
6 =MejT auditor 核数师；核数主任；审计师
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W[E< auditor's certificate 核数师证明书；审计师证明书
86vk" auditor's report 核数师报告；审计师报告
Rfeiv Aussie bond 澳元债券
fPZBm&`C austerity budget 紧缩预算
dxUq5`#G, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zp,f} Australia All Ordinaries Index 澳洲所有普通股票指数
cQ1oy- paD Australian Dollar [AUD] 澳元
ce 1KUwo] Australian Options Market 澳大利亚期权市场
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\YL(j_e Australian Securities Commission 澳洲证券事务监察委员会
v9u/<w68! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~EpMO]I Australian Stock Exchange 澳大利亚证券交易所
^['% wA% Austrian Schilling [ATS] 奥地利先令
ov*zQP authentication 认证；鉴证
Ga+\b >C authority to purchase 委托购买证；委购书
K3!|k(jt authorization 认可；核准；授权；授权书
M)V z9, authorization by direction 指示授权
TM[Z~n(wt authorization by instruction 指令授权
Ep.,2H authorization by warrant 令状授权
#xm<|s authorization of unit trust 单位信托的认可
Cdot l$' authorized agent 指定代理人
D0us<9q authorized capital 法定资本
^qy$M> authorized clerk 出市员
[
C] =p authorized dealer 认可交易商
y%v<Cp@R authorized financial institution 认可财务机构
NnGQ=$e authorized fund 认可基金
KaBze67<| authorized fund house 获授权的基金公司；认可基金公司
J &u&G7#S
authorized institution 认可机构
Bl3G_Ep authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2fF NJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Q^b_+M authorized insurer 获授权保险人；获认可承保人
9Rb-QI authorized investment 特准投资项目
&gIu<*u< authorized person 获授权人
V[rNJf1z authorized representative 获授权代表
^$`xUKp`pn authorized share capital 法定股本
Rr |VGtg automated quotation system 自动报价系统
=LZj6' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$_@~t$ 自动交易系统〔香港期货交易所有限公司〕
aVO5zR./) automatic adjustment mechanism 自动调整机制
]J~37 35] automatic adjustment system 自动调整系统
"n7rbh3VW Automatic Clearing House 自动票据交换所
OzX\ s= automatic exchange rates accumulation system 自动化汇率累集系统
`P)1RTVx Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w`c9_V automatic teller machine [ATM] 自动柜员机
va9 5/( autopay 自动转帐
B. '@~$ available assets 可用资产
& &M-5XD available fiscal reserve 现存财政储备
>O9j},X available profit 可用利润
kI iId8l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X>wB=z5PXK average 平均；平均数；海损
s lDxsb average basic salary 平均基本薪金
/49PF:$? average consumer expenditure 平均消费开支；一般消费开支
r*0a43mC1 average cost 平均成本
U@ALo average cost of land production 增辟土地平均成本
(|bMtT?"x average daily turnover 平均每日成交额
}rn}r4_a average daily wage rate 平均每日工资率
Kbg`ZO* average expenditure pattern 平均开支模式
q 4xB`G average growth rate 平均增长率
[I4K`>|Z average net fixed assets 固定资产平均净值
o!aKeM~|Es average of relatives 相对价格平均数
~SUA.YuF average price 平均价格
N#bWMZ" average propensity to consume 平均消费倾向；一般消费倾向
(=QaAn,,R average propensity to save 平均储蓄倾向；一般储蓄倾向
7 I&7YhFI average rate 平均率
{QM;% f average revenue 平均收入；平均收益
)>\ J~{ average stock 平均库存；平均存货
oZA|IF8U0 average yearly rent 平均年租
A0V"5syY avoidance of double taxation 避免双重课税
wkdd&N w; avoidance of tax 避税
