A:
8 Q#&=]W$ A share Ａ股；甲类股份
R;I}#b cJ abatement of tax 减税；减扣免税额
gJ vc<]W8! ABN AMRO Bank N.V. 荷兰银行
2k CJqyWy above-the-line expenditure 线上项目支出；经常预算支出
6K?+ad Klc above-the-line receipt 线上项目收入；经常预算收入
^4 es ABSA Asia Limited 南非联合亚洲有限公司
5> h2WL absolute change 绝对数值变更
//H+S
q66 absolute expenditure 实际开支
-lb} }z+/ absolute guideline figure 绝对准则数字
X903;&Cim absolute interest 绝对权益
_I5p
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#z~D1Zl absolute profit margin 绝对利润幅度
.(1=iL_3e absolute value 实值；绝对值
9FP l absolutely vested interest 绝对既得权益
Cv;z^8PZJz absorbed cost 已吸收成本；已分摊成本
K828 4A8v absorption 吸收；分摊；合并
FY#`]124* absorption rate 吸收率；摊配率；分摊率
1D=My1B ACB Finance Limited 亚洲商业财务有限公司
GbB&kE3KP acceptable form of reciprocity 合理的互惠条件
Haq 23 K acceptable rate 适当利率；适当汇率
eUF PzioW acceptance agreement 承兑协议
1REq.%/= acceptance for honour 参加承兑
Rg0\Ng4|G acceptor 承兑人；接受人；受票人
2S!=2u+7 acceptor for honour 参加承兑人
RR`?o\ accident insurance 意外保险
HV>|f' 45 Accident Insurance Association of Hong Kong 香港意外保险公会
~@itZ,d\ accident insurance scheme 意外保险计划
{) Y
&Vr5 accident year basis 意外年度基准
&W.tjqmw accommodation 通融；贷款
1(On.Y= accommodation bill 通融票据；空头票据
~)oC+H@{ accommodation party 汇票代发人
@H7dQ, % account balance 帐户余额；帐户结余
`I6)e{5t account book 帐簿
!X[lNt O account collected in advance 预收款项
IO v4Zx<) account current book 往来帐簿
p)TH^87 account of after-acquired property 事后取得的财产报告
!ZSC" account of defaulter 拖欠帐目
F!zZIaB] account payable 应付帐款
, aawtdt/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ix 1ec^?f account receivable 应收帐款
Zh3]bg5 account receivable report 应收帐款报表
LNg[fF^: account statement 结单；帐单；会计财务报表
\?g)jY account title 帐户名称；会计科目
$JX_e accountant's report 会计师报告
%,6@Uu#%6 Accountant's Report Rules 会计师报告规则
0qR;Z{k accounting and auditing procedure 会计与审计程序；会计与核数程序
H~x0-q<8 Accounting Arrangements 《会计安排》
'- W
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]Ms~;MXlx5 accounting by Official Receiver 破产管理署署长呈交的帐目
;=B&t @ Accounting Circular 《会计通告》
IXd&$h]Lq accounting class 会计类别
~j F5%Gu accounting date 记帐日期；会计结算日期
|$bZO `^ accounting for money 款项核算
|6_<4lmTxF Accounting Officer 会计主任
pjbKM x accounting period 会计报告期；会计期
@jwUH8g1 accounting policy 会计政策；会计方针
6
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__3Cjo^6& accounting principle 会计准则
L$7 v;R3 accounting record 会计记录
CgEeO,N]j accounting report 会计报告
7p u*/W~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
tk1qgj E(? Accounting Society of China 中国会计学会
+twBFhS7k accounting statement 会计报表
BT`/O D@ accounting system 会计制度；会计系统
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> f12pu accounting transaction 会计事项；帐务交易
{y spNyOx accounting treatment 会计处理
/\#qz.c2K accounting year 会计年度
{d^&$~ accretion 增值；添加
%v}:#_va] accrual 应计项目；应累算数目
b%|%Rek8 accrual basis 应计制；权责发生制
8V~w3ssz accrual basis accounting 应计制会计；权责发生制会计
d/R:-{J)c accrue 应累算；应计
9RR1$( f accrued benefit 应累算利益
~^Vt)/} Q accrued charges 应计费用
rl 4daV&,U accrued cumulative preference share dividend 应累算的累积优先股股息
kw=+"U accrued expenses 应累算费用
A:NsDEt accrued interest payable 应付利息；应计未付利息
W d Ir 3 accrued interest receivable 应收利息；应计未收利息
hnE@+(d=qJ accrued right 累算权益
Ev$?c9*> accruing profit 应累算的利润
o`G'E& accumulated fiscal reserve 累积财政储备
3+n&Ya1 accumulated profit 累积利润；滚存溢利
\B2=E accumulated reserve 累积储备
d@] 0 =Ax accumulation of surplus income 累积收益盈余
OmKT}D~ 4 acquired assets 既得资产
ShGR !r< acquisition 收购；购置；取得
HESwz{eSS acquisition cost 购置成本
b?HW6Kfc acquisition expenses 购置费用
if^\Gs$ acquisition of 100% interest 收购全部股权
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6]Z* acquisition of control 取得控制权
E$8GXo00v acquisition of fixed assets 购置固定资产
299; N acquisition of shell “买壳”
7 NJ1cQ-}t acquisition price 收购价
m"+9[d_u act of God 天灾
x x9qi^
acting partner 执事合伙人
tLV9b %i( active market 买卖活跃的市场；交投畅旺的市场；旺市
E;-R<X5n active partner 积极参与的合伙人
^dqyX( active trading 交投活跃
"d.qmM actual circulation 实际流通
! daXF&q actual cost 实际成本
NG S/lKz actual expenditure 实际开支；实际支出
+ -8 uIqZ actual income 实际入息；实际收入；实际收益
CE*@CkC0z actual market 现货市场
;t* 45 actual price 现货价；实际价格
xj%h-@ o6 actual profit 实际利润
]u2! )vZh' actual quotation 实盘；实际价位；实际报价
(A( d]l actual year basis 按实际年度计算
G4<'G c actuals 实货
;QgJw2G actuarial investigation 精算调查
^>k [T. actuarial principle 精算原则
wU+ofj;
+I actuarial report 精算师报告
m_(+-G Actuarial Society of Hong Kong 香港精算学会
W W== actuarial valuation 精算师估值
oN)K2&M 0 actuary 精算师
:X2B+ }6_& ad referendum agreement 暂定协议；有待覆核的协定
c&F"tLl ad valorem duty 从价税；按值征税
t ;y>q ad valorem duty system 从价税制
.
6Bz48* ad valorem fee 从价费
t^u X9yvx ad valorem tariff 从价关税
tr/S*0$ additional allowance 额外免税额
M;3uG/E\ additional amount for unexpired risk 未过期风险的额外款额
O '$:wc# additional assessable profit 补加应评税利润
})T_D\2M additional assessment 补加评税
- Z6ot{% additional commitment 额外承担
\Sg&Qv` additional commitment vote 额外承担拨款
' +' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]j_S2lt additional dependent parent allowance 供养父母额外免税额
KvktC|~? additional provision 额外拨款
G H^i,88 additional stamp duty 附加印花税
PTL 52+}/ additional tax 补加税罚款；补加税款
PtmdUHvD Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}bix+ /] adjudged bankrupt 被裁定破产
FV:{lC{h~ adjudicated bankrupt 裁定破产人
LFg<j1Gk` adjudication fee 裁定费；评定印花税额手续费；评估契据费
Pme`UcE3H adjudication of bankruptcy 裁定破产；宣告破产
3go!P]) adjudication of insolvency 裁定无力偿还债务
rq2XFSXn adjusted actual 经调整的实数；调整后的实数
F(@|p]3* adjusted current assets 经调整的流动资产；调整后的流动资产
p,ZubR J " adjusted figure 经调整的数字；调整后的数额
wf8vKl#Kfw adjusted liabilities 经调整的负债；调整后的负债
1Qf5H!5vx adjusted loss 经调整的亏损；调整后的亏损
Mg f80r= adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
t{84ioJ"$ adjusted profit 经调整的利润；调整后的利润
hDVD@b adjusted surplus 经调整的盈余额；调整后的盈余额
<\Y>y+$3 adjusted value 经调整的价值；调整后的价值
b6);bX>e adjustment 调整；修订；理算〔保险〕
pm<<!`w" adjustment centre 调剂中心
!|Vjv}UO adjustment lag 调整过程的时间差距；调整时差
R2u[IVZW:- adjustment mechanism 调整机制
sV3/8W13 adjustment of loss 亏损调整
.;*0odxv adjustment process 调整过程；调整程序
o+6Y/6Xp@ adjustment range 调整幅度
#4d 0/28b administered exchange rate 受管制汇率
#T
!YFMh; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%{o5 }TqD administration expenses 行政费用
) `;?%N\ administration fee 手续费；行政费
n g<|lsZd administration in bankruptcy 破产管理
nQ /(*d administration order 遗产管理令
c;(}Ih(# administrator 管理人；遗产管理人
1v,4[;{ administrator of the estate 遗产管理人
.Jou09+ admission of debt 债项承认书
5_=&U-? H admission of proof 接纳债权证明
#pOW2 Uj8\ advance 放贷款项；垫付款项；预支款项；预付款项
>I!dJH/gj advance account 暂支帐目；预付款帐户
6,cyi|s advance compensation 预付补偿金
EY> %#0 advance from shareholder 股东垫款
C7)].vUN advance pending reimbursement 预支以待日后付还
'4N[bRCn advanced economy 先进经济体系
9J l9\y9 advancement 预付；预付财产
%T1(3T{Li advances warrant 垫款令
F>!fu.Ws advancing 贷出
o.y4&bC14; adverse balance 逆差
Qv']*C[!z adverse exchange 逆汇
dL[mX .j" advertisement addressed to shareholders 在报章刊登的致股东通告
k(' 2 K2P advice for collection 托收通知书
C]eb=rw$ advice of drawing 提款通知书；汇票通知书
JX>_ imo
advice of payment 付款通知
,4EE9
?J Advisory Committee [Securities and Futures Commission]
=BNmuAY7 谘询委员会〔证券及期货事务监察委员会〕
\kC/)d Advisory Committee on Diversification 经济多元化谘询委员会
R},mq&f5 affidavit 誓章；遗产申报誓章
$Fr$9 jq& affidavit of no receipt 述明无收款的誓章
W)j/[ affiliate 联号；联营公司；附属公司
!U=;e ?o affiliated company 附属公司；联号；联营公司
qItj`F)d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qR B&R$ affordability 负担能力
umD . African Development Bank [AfDB] 非洲开发银行
`[Z?&'CRQ after-acquired property 事后取得的财产
M62V NYt after-hours dealing 市后交易
. VWH after-tax profit 税后盈利；税后利润；税后溢利
S@T> u,t' agency agreement 代理协议
) ~ C)4 agency expenses 代理机构的开支
wK|&[m s agency fee 代理费
|)GE7y0Q Agency Law 《代理法》
P +o CcYp agent 代理人；承销人
?XW+&!ar agent of company 公司代理人
3}Uae#oy agent's fee 代理人费；经纪费
Rw Y)
O5 aggregate 总计；总数；总体数字
& eg]8kV aggregate amount 总款额；总额
# Wh"_zpM+ aggregate assets and liabilities 总体资产与负债
gp(w6 :w aggregate at constant price 按固定价格计算的总体数字
S(/@.gI:f aggregate demand 总需求
*|hICTWL aggregate gross position 总持仓量
$+V{2k4X, aggregate limit 总限额
MqXA8D aggregate of salaries tax 合计薪俸税
rd. "mG. aggregate performance 总体表现；总体业绩
%~$4[,= aggregate supply 总体供应
D|_}~T>;& aggregate surplus 总盈余
> Li
~Og@ aggregate total 整体总额
r ZGA9duy aggregate value 总值；合计价值
>(d+E\! A aggregated basis 合计基准
vhKeW(z aggregated net chargeable income 合计应课税入息实额
1~ZDHfd5 aggregation 合并计算；合计；总和
^c.b@BE aggregation of incomes of husband and wife 夫妇入息合并计算
S E%i@} aggregation of property 财产的总和
D~8f6Ko"m agio 差价；贴水
?Tb'J`MO 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》
eN,m8A`/S Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(Tc ~ 《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》
hLJO\=0rJz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@(Q4 《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》
N t g#-_] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ib uA~\ 5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:i?Z1x1` agreement for a settlement 授产协议
NE3G!qxL agreement for assignment 转让协议
+.[#C5 agreement for sale 售卖协议；买卖协议
'p Z~3q agreement for sale and purchase 买卖协议
~hP[[? agreement for the payment of interest 支付利息协议
]Jv Z:'g} agreement for the repayment of money 还款协议
.L6t3/^ agreement of reinsurance 再保险协议
l. b Agricultural Bank of China 中国农业银行
. r] n < air passenger departure tax 飞机乘客离境税
.h Z =8y9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e#& [4 tQF airport tax 机场税
:= *>:*.Kb alcohol duty 酒精税
;?%2dv2d alienation 让与；让渡；转让
Q; 5aM%a` alimony 生活费；赡养费
yvNYYp2r All Ordinaries Index [AOI] 所有普通股指数
@WFjM all risks 全险；综合险
d|DIq T~{W All Sales Record for Stock Market 《股票市场成交报告》
ZYu^Q6 b3 Allied Capital Resources Limited 新联财务有限公司
r| rV1<d all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cC WOG d allocation letter 拨款信件
-hhE`Y allocation of fund 分配款项；预留款项
[xM07%: allocation of profit 利润分配；溢利分配
SLZv` allocation warrant 拨款令
~+^,o_hT allotment 分配；配股
?mgr #UN allotment notice 股份配售通知；配股通知
kZF\V7k allotment of shares 股份分配
5F&i/8Ib allowable 可获宽免；免税的
]P] lG- allowable business loss 可扣除的营业亏损
0-FwHDxw allowable expenses 可扣税的支出
xAz gQ allowance 免税额；津贴；备抵；准备金
h
:NHReMT allowance for debts 债项的免税额
_VR4 |)1g allowance for depreciation by wear and tear 耗损折旧免税额
XTHrf'BU allowance for funeral expenses 殡殓费的免税额
'KyT]OObS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|oO0%#1H allowance for repairs and outgoings 修葺及支出方面的免税额
$m{\<A allowance to debtor 给债务人的津贴
Wpj.G alteration of capital 资本更改
,3N8 alternate trustee 候补受托人
ZFrK'BvbR amalgamation 合并
/A##Yv!biR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8> O'_6Joj ambit of charges 征税范围；收费范围
R p. @
amended valuation 经修订的估值
-c|O !Lc- American Commodities Exchange 美国商品交易所
@{t^8I#] American Express Bank Limited 美国运通银行
7+ =j]+ O American Stock Exchange 美国证券交易所
MS, H12h amortization 摊销
C8NbxP amount due from banks 存放银行同业的款项
yHT}rRS8 amount due from banks abroad 存放海外银行同业的款项
c WK@ O > amount due from holding companies 控股公司欠款
\U~ggg0h amount due from local banks 存放本港银行同业的款项
V O++(G) amount due to banks 银行同业的存款
zA-?x1th& amount due to banks abroad 海外银行同业的存款
vR+(7 ^Yy amount due to holding companies 控股公司存款
M QR2UK ( amount due to local banks 本港银行同业的存款
VAq(
t amount due to outport banks 外埠银行同业的存款
? Vt$ amount for note issue 发行纸币的款额
`b9oH^}n j amount of bond 担保契据的款额
etGquW. amount of consideration 代价款额
?V*>4A amount of contribution 供款数额
{ SK8Mdn amount of indebtedness 负债款额
*7!}[ v_ amount of principal of the loan 贷款本金额
x40R)Le d amount of rates chargeable 应征差饷数额
Mzxz- cE amount of share capital 股本额
oJXZ}>>iT amount of sums assured 承保款额
tDIzn`$ z amount of variation 变动幅度
[iL2c= _ amount of vote 拨款数额
jY ^ndr0; amount payable 应付款额
Z AZQFr'* amount receivable 应收款额
B[b 'OtH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oqE h_[. analysis 分析
2LD4f[a; ancillary risk 附属风险
F(SeD)ml annual account 周年帐目；周年帐目报表；年度决算；年结
FcfN]! annual accounting date 年结日期
/Rt/E fu annual allowance 每年免税额；年积金；年度津贴；年津
YMqL,& Q{1 annual balance 年度余额
Jz3 q
Pr annual disposable income 每年可动用收入
j: {<
annual estimates 周年预算
& qd:o} annual fee 年费
5 z El`h annual general meeting 周年大会
4.??U!r>KI annual growth rate 年增率；每年增长率
>@]E1Qfe annual long-term supplement 长期个案每年补助金
;'p0"\SV annual pensionable emolument 可供计算退休金的年薪
P=u ) Q _ annual report 年报
nc$?tC9V Annual Report on the Consumer Price Index 《消费物价指数年报》
1d-j_ H`s annual return 周年报表；周年申报表；每年报税表格
lzuPE,h Annual Return Rules 《周年报表规则》
x-%nnC6e annual review of consumer prices 每年消费物价回顾
?8vjHEE annual roll-forward basis 逐年延展方式
:Z1_;`>CT annual salary 年薪
rZ0@GA annual statement 年度报表；年度决算表
XUMCz7& j Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
)%#hpP M^ annuitant 年金受益人
a#G7pZX/I} annuity 年金
5{cAawU. annuity contract 年金合约
qZ8lU annuity on human life 人寿年金
|wK)(s antecedent debt 先前的债项
cH2
nG: H ante-dated cheque 倒填日期支票
TR
]lP<m anticipated expenditure 预期开支
{9C(\i + anticipated net profit 预期纯利
v
SWqOv$ anticipated revenue 预期收入
C5XCy%h anti-inflation measure 反通货膨胀措施
M~
* E! anti-inflationary stance 反通货膨胀立场
m=%W <8[V apparent deficit 表面赤字
94K ;=5h apparent financial solvency 表面偿债能力
(y(V,kXwa8 apparent partner 表面合伙人
#Oe=G:+A application for personal assessment 个人入息课税申请书
oZOFZ -< application of fund 资金应用
=E
|[8 U) application to release as liquidator and to destruct the books of accounts and documents
ym ,S /Uz 申请免除清盘人职务及毁灭帐簿与文件
]YOQIzkL4} appointed actuary 委任精算师
:%!SzI? appointed auditor 委任核数师；委任审计师
Txp~&a03 appointed trustee 委任的受托人
gB
kb0 appointer 委任人
9rA3qj% apportioned pro rata 按比例分摊
X }p4yR7' apportionment 分配；分摊
B AzqdG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^!kv gm<{$ apportionment formula 分摊方程式
L i< c apportionment of estate duty 遗产税的分摊
k$I[F<f appraisal 估价；评估
Dw.>4bA. appreciable growth 可观增长
7a@V2cr@ appreciable impact 显着影响
ZE}m\|$ appreciable increase 可观增长
nNQ\r O appreciation 增值；升值
J!yc9 Q appreciation against other currencies 相对其他货币升值
< u^41 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
! '2'db appreciation tax 增值税
-B`;Sx appropriation 拨款；拨用；拨付
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s] V) appropriation account 拨款帐目
egP3q5~ Appropriation Bill 拨款法案
QjZ}*p appropriation-in-aid system 补助拨款办法
NWoZDsu approved assets 核准资产
+S3'm s approved basket stock 认可一篮子证券
[ >vS+G approved budget 核准预算
y& Dd approved charitable donation 认可慈善捐款
{P = {) approved charitable institution 认可慈善机构
ybYSz@7 approved currency 核准货币；认可货币
]FFU,me2 approved estimates 核准预算
/Ee0S8!Z!1 approved estimates of expenditure 核准开支预算
.h7b 4J approved overseas insurer 核准海外保险人
sav2 .w approved overseas trust company 核准海外信托公司
CTPn'P=\C approved pooled investment fund 核准汇集投资基金
);,#H`' approved provident fund scheme 认可公积金计划
fcV/co_S6 approved provision 核准拨款
*w@>zkBl approved redeemable share 核准可赎回股份
E]ZM`bex& approved regional stock 认可地区性证券
MJ92S( approved retirement scheme 认可退休金计划
4@8i,q> approved subordinated loan 核准附属贷款
}n:-nB4 arbitrage 套戥；套汇；套利
tQwbIX-7/ arbitrageur 套戥者；套汇者
ngdVRJL arbitrary amount 临时款项
v $ pA Rt arrangement 措施；安排；协定
G~m(&,:Mu arrears 欠款
V8,$<1Fi;- arrears of pay 欠付薪酬
"K FCA9u- arrears of revenue 逾期未收税款；逾期未收的帐项
<@zOdW|{: articles of association 组织章程；组织细则；组织章程细则
Gjv'$O2_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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?;k ascertainment of profit 确定利润
*b.>pY?2| "Asia Clear" “亚洲结算系统”
,eZ'pxt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6qH o$#iT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@aj"1 2 Asian Development Fund [ADF] 亚洲发展基金
5_`.9@eh. Asian dollar bond 亚洲美元债券
/&kTVuN"( Asian dollar market 亚洲美元市场
,'ndQ{\9 Asian dollar rate 亚洲美元利率
XeZv%` ? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
PE4{;|a } Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[{Y$]3?} asked price 沽盘；喊价；索价；卖方报价
KNK0w 5 assessable income 应评税入息
("{AY?{{ assessable loss 应评税亏损
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^zm~ assessable profit 应评税利润
Xf#;GYO|2 assessable value 应评税值
LW2Sko?Yo assessed profit 估定利润
,xR^8G 8 assessed value 经评估价值
$*2uI?87}: assessment 评税；评定；估价；评税单
hW|t~|j#_ assessment number 评税编号；估价编号
_xmM~q[c7p assessment of additional tax 补加税评税
'nCBLc8 assessment of performance 业绩评估；实绩评价
.Qi`5C:U Assessor 评税主任
yLY2_p- X asset price bubbles 资产价格泡沫
g5Hs= c5=\ asset-backed securities 具资产保证的证券
k@wT,?kD assets accretion 资产增值
9Y/c<gbY assets and liabilities 资产与负债
HVk3F| ]V assets betterment statement 资产递增表；资产改进表
I/Vlw- assets lending 实物放款；有抵押贷款
xE0+3@_>> assets of the company passing on the death 死者去世时转移的公司资产
_$ , .NK,6 assets pledged as security for liabilities 用作负债抵押的资产
G=b`w ;oL: assets portfolio 资产投资组合
bBDgyFSI < assets price 资产价格
u' r ;-|7 assets quality 资产质素
SJy? ^ assets realization 资产变现
f|b|\/.= assets refinancing arrangement 资产再集资安排
\(;5YCCE assets securitization 资产证券化
E^|b3G6T assets situated outside Hong Kong 在香港以外地方的资产
h,\_F# hi assets stripping 削减资产；拆卖资产
c[j3_fn1] assets value 资产值
WOg_Pn9HI assignee 承让人
9O Tw6 assignment 转让；转让书；转让契
0J_ Np assignment of interest 权益转让
40 :YJ_n assignment of letters patent and trade mark 专利证书及商标转让
#}B~V3UD assignment of property 物业转让；物业转让书
KIuYWr7& assignment right 转让权
rW1 > t+ assignor 转让人
}>p)|Y T"/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
3g5i5 G\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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UyN associate member 附属会员
=Qz 8"rt# associated body corporate 相联法人团体
zlXkD~GV associated company 相联公司；联属公司
]Mtb~^joG associated corporation 相联法团
t[^}/
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X @\! \ 公认会计师公会〔英国〕
np)-Yzr Association of Futures Exchange Brokers 香港期货经纪协会
a Y{E'K= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!E$S&zVMQ association of underwriters 承保人组织
55yP.@i9J assumption of control 接管
^@tn+ '. assurance 担保；保险；转易；转易书
Zegs V| assurance of interest 权益的转易
H,\c" at 19XX price 按一九ＸＸ年价格计算
57HMWlg at a discount 按赔价计算；按贴水价格计算；打折扣
"b} ^ xy at a premium 按溢价计算；按升水价格计算
AWf zMJ;VS at call 通知付款；按通知
(-~tb- at constant market price 按固定市价计算
|1t30_ /gS at constant price 按固定价格计算
Nzr zLK at cost 按成本计算
qdcCX:Z< at current market price 按当时市价计算；按现时市价计算
d/* [t! at current price 按当时价格计算；按现时价格计算
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"h ,{ at factor cost 按要素成本计算；按生产要素成本计算
m&;
t;&# at money-of-the-day price 按付款当日价格计算
> ~ne(n4qy at or better 按指定或较佳价位〔买卖指令〕
j)J4[j at par 按面值计算；平价
(]iw#m{ at sight 见票即付
ss-B e at the close 按收市盘
Q[g%((DL at the opening 按开市盘
@gTp iV2 attestation 见证；见证条款
5V%K'a( at-the-money option 平价期权
<' s1+^LC attorney 受权人；受托代表人
N;s sO, attornment 新拥有人承认书
X|8Y z3:o attributable profit 可归属利润
w0Us8JNGz attributable share value 可归属股份价值
Gb8LW,$IT- Auckland Stock Exchange 奥克兰证券交易所
VJ1si0vWtq auction 拍卖
o 'yR^` auctioneer 拍卖商
X1A;MA@0Ro audit 审计；核数
4; j #7 Audit Commission 审计署
yqB{QFXO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
gA .G:1v 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〕
W_kJ b audit review 帐目审查
YDDw vk
H Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;rk}\M$+ audited account 审计帐目；经审计的帐目
/'ybl^Km audited annual account 经审计的周年帐目
(*hA0&n
audited balance sheet 经审计的资产负债表
C#vh 2' auditor 核数师；核数主任；审计师
FUHa"$Bg auditor's certificate 核数师证明书；审计师证明书
jMd's|#O P auditor's report 核数师报告；审计师报告
k*^.-v Aussie bond 澳元债券
JRl8S austerity budget 紧缩预算
ayC* n' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;/e! !P]jP Australia All Ordinaries Index 澳洲所有普通股票指数
A03PE aZ O Australian Dollar [AUD] 澳元
*rW] HN z Australian Options Market 澳大利亚期权市场
ko ~iDT Australian Securities Commission 澳洲证券事务监察委员会
} |sP; Rpu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[q_Yf!(m- Australian Stock Exchange 澳大利亚证券交易所
~6@~fhu Austrian Schilling [ATS] 奥地利先令
auS$B % authentication 认证；鉴证
AbfLV942 authority to purchase 委托购买证；委购书
f^0vkWI2 authorization 认可；核准；授权；授权书
}3N8EmS authorization by direction 指示授权
`uGX/yQ#= authorization by instruction 指令授权
7p2x }[ .\ authorization by warrant 令状授权
9]hc{\ authorization of unit trust 单位信托的认可
|F6C&GNYT authorized agent 指定代理人
OPKm^} authorized capital 法定资本
)zr/9aV authorized clerk 出市员
BHU(Hd authorized dealer 认可交易商
Z., Pl authorized financial institution 认可财务机构
[S$)^>0 authorized fund 认可基金
%OW[rbE. authorized fund house 获授权的基金公司；认可基金公司
MR8-xO'w authorized institution 认可机构
x}F.<` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{V:?r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
= .tsz.:c authorized insurer 获授权保险人；获认可承保人
9}3W0F; authorized investment 特准投资项目
E%+V\ W % authorized person 获授权人
`[Lap=.' . authorized representative 获授权代表
- 4X,x authorized share capital 法定股本
\Z57U NI automated quotation system 自动报价系统
J!S3pS5j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~r|.GY 自动交易系统〔香港期货交易所有限公司〕
9X=#wh,q automatic adjustment mechanism 自动调整机制
e2Xx7*vS automatic adjustment system 自动调整系统
m#8KCZS Automatic Clearing House 自动票据交换所
)vy<q/o+ automatic exchange rates accumulation system 自动化汇率累集系统
O|a v( F9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<!=TxV>}A automatic teller machine [ATM] 自动柜员机
U>X06T autopay 自动转帐
B#q5 Ut available assets 可用资产
z RsA[F# available fiscal reserve 现存财政储备
orTTjV]_m available profit 可用利润
-6)ywq^{z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
YM#XV*P0 q average 平均；平均数；海损
'8%aq8 average basic salary 平均基本薪金
~ocd4,d = average consumer expenditure 平均消费开支；一般消费开支
R?X9U.AcW average cost 平均成本
0aGfz=V& average cost of land production 增辟土地平均成本
vy -{ BH average daily turnover 平均每日成交额
a9 D 5qj average daily wage rate 平均每日工资率
?u8+F average expenditure pattern 平均开支模式
.,EZ-&6{ average growth rate 平均增长率
& I d ^n average net fixed assets 固定资产平均净值
t,MK#Ko average of relatives 相对价格平均数
i|=}zR average price 平均价格
j*+r`CX average propensity to consume 平均消费倾向；一般消费倾向
r$ 0=b
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TTqOAo[-Z average rate 平均率
E\'_`L average revenue 平均收入；平均收益
uw]e$,x? average stock 平均库存；平均存货
PQf FpmG average yearly rent 平均年租
L @G)K avoidance of double taxation 避免双重课税
SHwl^qVk[ avoidance of tax 避税
