A:
Vk=<, <BB A share Ａ股；甲类股份
JV{!Ukuyp+ abatement of tax 减税；减扣免税额
!b8|{#qh. ABN AMRO Bank N.V. 荷兰银行
c)~|#v above-the-line expenditure 线上项目支出；经常预算支出
*jSc&{s~ above-the-line receipt 线上项目收入；经常预算收入
s/|'1E\F ABSA Asia Limited 南非联合亚洲有限公司
dOgM9P absolute change 绝对数值变更
ptL}F~ absolute expenditure 实际开支
|}Z"|-Z absolute guideline figure 绝对准则数字
QN5N h s absolute interest 绝对权益
c `=h K* absolute order of discharge 绝对破产解除令
3/<^R}w\
absolute profit margin 绝对利润幅度
aVL%-Il} absolute value 实值；绝对值
xH- k~# absolutely vested interest 绝对既得权益
(?wKBUi absorbed cost 已吸收成本；已分摊成本
*njB
fH' absorption 吸收；分摊；合并
bv" ({:x absorption rate 吸收率；摊配率；分摊率
R.$Y1= U6 ACB Finance Limited 亚洲商业财务有限公司
^Iq.0E9_ acceptable form of reciprocity 合理的互惠条件
Nxk' !: acceptable rate 适当利率；适当汇率
.y/?~+N^ acceptance agreement 承兑协议
j-\u_#kx% acceptance for honour 参加承兑
2_ D tzY:= acceptor 承兑人；接受人；受票人
Q*o4zW acceptor for honour 参加承兑人
!H .lVA accident insurance 意外保险
SvJ8Kl OV Accident Insurance Association of Hong Kong 香港意外保险公会
E *"E{E7 accident insurance scheme 意外保险计划
v^E2!X accident year basis 意外年度基准
td$Jx}'A accommodation 通融；贷款
#Ih(2T
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}eK*) accommodation party 汇票代发人
\zDV|n~{w account balance 帐户余额；帐户结余
ZI]K+jza account book 帐簿
5WG@ ;K% account collected in advance 预收款项
e+aQ$1 ^t account current book 往来帐簿
FJ.
:*K[ account of after-acquired property 事后取得的财产报告
7-B'G/PS/ account of defaulter 拖欠帐目
9Dkgu ^` account payable 应付帐款
k( ^ b account payee only [A/C payee only] 只可转帐；存入收款人帐户
f}d@G /L account receivable 应收帐款
e.h:9` "* account receivable report 应收帐款报表
S(xA}0] account statement 结单；帐单；会计财务报表
}Ec "& account title 帐户名称；会计科目
b=go"sJ@>( accountant's report 会计师报告
Um&@
0C+L Accountant's Report Rules 会计师报告规则
2l%iXK[ accounting and auditing procedure 会计与审计程序；会计与核数程序
(ac RYv( Accounting Arrangements 《会计安排》
_~<TAFBr accounting basis 会计基础
uf3 gVS_h= accounting by Official Receiver 破产管理署署长呈交的帐目
I9 aber1 Accounting Circular 《会计通告》
{(Z1JoSl accounting class 会计类别
EFO Q;q accounting date 记帐日期；会计结算日期
@35]IxD accounting for money 款项核算
qA[}\8}h Accounting Officer 会计主任
`buTP?]4. accounting period 会计报告期；会计期
aa!c>"g6 accounting policy 会计政策；会计方针
N.r B- accounting practice 会计惯例
Jc6 D ^= accounting principle 会计准则
Etk<`GRfA accounting record 会计记录
pswppC6f accounting report 会计报告
$nN$" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}e w?{ Accounting Society of China 中国会计学会
_"TG:RP accounting statement 会计报表
QY! A[!6h accounting system 会计制度；会计系统
HX[#tT |m~ accounting transaction 会计事项；帐务交易
jlZNANR3 accounting treatment 会计处理
81g0oVv accounting year 会计年度
vsR&1hs accretion 增值；添加
{)xrg sB accrual 应计项目；应累算数目
}=)"uv accrual basis 应计制；权责发生制
93,ExgFt accrual basis accounting 应计制会计；权责发生制会计
,+{ 43;a accrue 应累算；应计
N/p _6GYMa accrued benefit 应累算利益
v<**GW]neD accrued charges 应计费用
xbIA97g-O, accrued cumulative preference share dividend 应累算的累积优先股股息
5$w1[}UUd accrued expenses 应累算费用
_E7eJSM. accrued interest payable 应付利息；应计未付利息
@n3PCH6:Ao accrued interest receivable 应收利息；应计未收利息
}%|OnEk" accrued right 累算权益
<9vkiEo accruing profit 应累算的利润
y3GIR
f;> accumulated fiscal reserve 累积财政储备
!Zx>)V6. accumulated profit 累积利润；滚存溢利
7dIDKx accumulated reserve 累积储备
\:S8mDI^s accumulation of surplus income 累积收益盈余
d {jl&:
acquired assets 既得资产
c 0~'5Mlp acquisition 收购；购置；取得
zSO9 U acquisition cost 购置成本
x;/3_"$9>\ acquisition expenses 购置费用
R/7l2 * acquisition of 100% interest 收购全部股权
M,P_xkLp acquisition of control 取得控制权
&v 88x s acquisition of fixed assets 购置固定资产
#/6X44
*u acquisition of shell “买壳”
s,= ^V/c acquisition price 收购价
uNDkK o<M act of God 天灾
c{0?gt. acting partner 执事合伙人
9`{cX active market 买卖活跃的市场；交投畅旺的市场；旺市
0rj* SC_ active partner 积极参与的合伙人
%G*D0pE active trading 交投活跃
*{bqHMd4L actual circulation 实际流通
"`wq:$R actual cost 实际成本
`Hqu 2
'` actual expenditure 实际开支；实际支出
BH1To&ol actual income 实际入息；实际收入；实际收益
ubw ]}sfM# actual market 现货市场
Q*5d~Yr ]R actual price 现货价；实际价格
bE{`g]C5 actual profit 实际利润
70Am]L&M actual quotation 实盘；实际价位；实际报价
g$qh(Z_s actual year basis 按实际年度计算
mCo5 Gdt actuals 实货
lPQH_+)Z" actuarial investigation 精算调查
R_&>iu'[ actuarial principle 精算原则
L xO'$oKZV actuarial report 精算师报告
_e
W* Actuarial Society of Hong Kong 香港精算学会
WF]:?WE% actuarial valuation 精算师估值
JqO( ]*"Hi actuary 精算师
}% =P(%- ad referendum agreement 暂定协议；有待覆核的协定
!WmpnPr1 ad valorem duty 从价税；按值征税
A@4Cfb@ ad valorem duty system 从价税制
!
^W|;bq ad valorem fee 从价费
W~qo
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* HVO additional allowance 额外免税额
TFhj]r^ { additional amount for unexpired risk 未过期风险的额外款额
T
&1sfS, additional assessable profit 补加应评税利润
?{n#j,v! additional assessment 补加评税
h(fh |R< additional commitment 额外承担
/>?d
2? additional commitment vote 额外承担拨款
X$a Mf &x additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ifkA 3] additional dependent parent allowance 供养父母额外免税额
6\`,blkX additional provision 额外拨款
otOl7XF additional stamp duty 附加印花税
?'%&2M zM additional tax 补加税罚款；补加税款
OCd[P1Y] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R#t~i&v/ adjudged bankrupt 被裁定破产
a 36<S0R adjudicated bankrupt 裁定破产人
tnsYY adjudication fee 裁定费；评定印花税额手续费；评估契据费
Au
{ `o xD adjudication of bankruptcy 裁定破产；宣告破产
E-/]UH3u H adjudication of insolvency 裁定无力偿还债务
P>H'od adjusted actual 经调整的实数；调整后的实数
/s wT n1<Y adjusted current assets 经调整的流动资产；调整后的流动资产
F' K{ = adjusted figure 经调整的数字；调整后的数额
Djzb#M'm adjusted liabilities 经调整的负债；调整后的负债
D -jew &B adjusted loss 经调整的亏损；调整后的亏损
:KFhryN 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
pD]Ry"
ZG adjusted profit 经调整的利润；调整后的利润
GV9"8M Z6 adjusted surplus 经调整的盈余额；调整后的盈余额
i55']7+0 adjusted value 经调整的价值；调整后的价值
E?;W@MJi adjustment 调整；修订；理算〔保险〕
Qcw/>LaL: adjustment centre 调剂中心
3RD Q{&J: adjustment lag 调整过程的时间差距；调整时差
9(C
Ke, adjustment mechanism 调整机制
-~5yl} adjustment of loss 亏损调整
xsa*
XR adjustment process 调整过程；调整程序
5=dg4 "b] adjustment range 调整幅度
!vsUL- administered exchange rate 受管制汇率
0ul2 rZc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P vtf_Qo^ administration expenses 行政费用
'
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X9P-fF?0 administration in bankruptcy 破产管理
PBUc9/ administration order 遗产管理令
r1[0#5kJ;J administrator 管理人；遗产管理人
2]7nw1& administrator of the estate 遗产管理人
KT8Fn+ admission of debt 债项承认书
4-TM3Cw`d& admission of proof 接纳债权证明
}SYvGp{J, advance 放贷款项；垫付款项；预支款项；预付款项
=IUTU4 !] advance account 暂支帐目；预付款帐户
V'9 k;SF advance compensation 预付补偿金
6PTD%Rf\ advance from shareholder 股东垫款
,0~' #x> advance pending reimbursement 预支以待日后付还
|OC6yN *P) advanced economy 先进经济体系
wk3yz6V2 advancement 预付；预付财产
)qKfTt N` advances warrant 垫款令
n>@( gDq advancing 贷出
^v,^.>P adverse balance 逆差
rR7}SE a adverse exchange 逆汇
Di&tm1R1 advertisement addressed to shareholders 在报章刊登的致股东通告
2sXW eiJy; advice for collection 托收通知书
)'qZ6 % advice of drawing 提款通知书；汇票通知书
s^ 6S {XJ advice of payment 付款通知
+>s[w{Svy Advisory Committee [Securities and Futures Commission]
F`3I~( 谘询委员会〔证券及期货事务监察委员会〕
S]<Hx_[} Advisory Committee on Diversification 经济多元化谘询委员会
I|p(8 R! affidavit 誓章；遗产申报誓章
6VA@ ;g0$ affidavit of no receipt 述明无收款的誓章
^rx]Y ; affiliate 联号；联营公司；附属公司
UCl,sn affiliated company 附属公司；联号；联营公司
Q4UaqiL affirmation [estate duty] 非宗教式宣誓〔遗产税〕
O *30| [ affordability 负担能力
$Q ?<']|A African Development Bank [AfDB] 非洲开发银行
d9E:LZy after-acquired property 事后取得的财产
YS;Q l\4 after-hours dealing 市后交易
nY6^DE2f after-tax profit 税后盈利；税后利润；税后溢利
g n'. 9";j agency agreement 代理协议
1(m8 9C[ agency expenses 代理机构的开支
<%|2yPb] agency fee 代理费
~*H!zKIx Agency Law 《代理法》
:HwB+Bjy agent 代理人；承销人
9XS'5AXN agent of company 公司代理人
|n~- LH++ agent's fee 代理人费；经纪费
pN?
aggregate 总计；总数；总体数字
VG)kPKoi aggregate amount 总款额；总额
.a Ny)Yu8 aggregate assets and liabilities 总体资产与负债
w,^!kO0)~8 aggregate at constant price 按固定价格计算的总体数字
/Wt<[g# aggregate demand 总需求
H1N%uk=kV aggregate gross position 总持仓量
rR/P nVup aggregate limit 总限额
>R
:Bkf- aggregate of salaries tax 合计薪俸税
O[$ &]>x]] aggregate performance 总体表现；总体业绩
8E|S`I aggregate supply 总体供应
`|I h"EZ aggregate surplus 总盈余
L g-Sxz}P! aggregate total 整体总额
]81P<Y(7 aggregate value 总值；合计价值
'b% S 3)} aggregated basis 合计基准
h\jwXMi,tj aggregated net chargeable income 合计应课税入息实额
d?'q(6&H aggregation 合并计算；合计；总和
XO219 aggregation of incomes of husband and wife 夫妇入息合并计算
YX- G>.Pc aggregation of property 财产的总和
*;Sj&O agio 差价；贴水
b1_HD C ( 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》
8n NRn[oS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]x?`&f8i 《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》
RH~KaV3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
10t9Qv/ 《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》
/JJU-A( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(oxe'\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=lA*?'kd agreement for a settlement 授产协议
H:2#/1Oz> agreement for assignment 转让协议
LLCMp3q Bz agreement for sale 售卖协议；买卖协议
z^@98:x agreement for sale and purchase 买卖协议
c?IFI agreement for the payment of interest 支付利息协议
v,
9M AZ, agreement for the repayment of money 还款协议
F` +}p- agreement of reinsurance 再保险协议
<$/'iRtRzW Agricultural Bank of China 中国农业银行
r65/O5 F air passenger departure tax 飞机乘客离境税
6 6!cfpM Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|h4aJv airport tax 机场税
>}Fe9Y.o alcohol duty 酒精税
X)x$h{ OE alienation 让与；让渡；转让
HOBM?|37CU alimony 生活费；赡养费
EN' }+E
8 All Ordinaries Index [AOI] 所有普通股指数
qE!.C}L + all risks 全险；综合险
,~> A>J All Sales Record for Stock Market 《股票市场成交报告》
Xb.WI\Eh Allied Capital Resources Limited 新联财务有限公司
Ar,B7-F! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kg1z"EE allocation letter 拨款信件
@.@O# allocation of fund 分配款项；预留款项
U TC|8 allocation of profit 利润分配；溢利分配
<S <@V? h allocation warrant 拨款令
XhhV 7J_F allotment 分配；配股
oYI7 .w allotment notice 股份配售通知；配股通知
)w=ehjV^m allotment of shares 股份分配
% 9C_p]P* allowable 可获宽免；免税的
.Xqe]cax% allowable business loss 可扣除的营业亏损
F=bX\T7 allowable expenses 可扣税的支出
*;5P65:u$> allowance 免税额；津贴；备抵；准备金
1 #/>[B allowance for debts 债项的免税额
#+>8gq^5 allowance for depreciation by wear and tear 耗损折旧免税额
cA
m>f[ allowance for funeral expenses 殡殓费的免税额
rzsAnLxo allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*#\da]"{ allowance for repairs and outgoings 修葺及支出方面的免税额
o)GLh^g_I' allowance to debtor 给债务人的津贴
R,>LUa*u alteration of capital 资本更改
R ut RA alternate trustee 候补受托人
^ Cs?FF@P amalgamation 合并
!hdOH3h = ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
76Ho\}-U"> ambit of charges 征税范围；收费范围
B"P-h^oiV amended valuation 经修订的估值
8 6y )+h` American Commodities Exchange 美国商品交易所
m:_'r"o American Express Bank Limited 美国运通银行
K*NCIIDh American Stock Exchange 美国证券交易所
s"gNHp.oF amortization 摊销
m W- 4 amount due from banks 存放银行同业的款项
AXFQd@# amount due from banks abroad 存放海外银行同业的款项
^~XsHmcQ amount due from holding companies 控股公司欠款
cd Y |z]B amount due from local banks 存放本港银行同业的款项
> PH in%# amount due to banks 银行同业的存款
z3> ldT amount due to banks abroad 海外银行同业的存款
M ROe "Xj amount due to holding companies 控股公司存款
x/7kcj!O amount due to local banks 本港银行同业的存款
ROqz$yY amount due to outport banks 外埠银行同业的存款
VI_8r5o amount for note issue 发行纸币的款额
}04 EM amount of bond 担保契据的款额
G6@XRib3 amount of consideration 代价款额
)i|0Ubn[| amount of contribution 供款数额
N/CL?Z>c amount of indebtedness 负债款额
8=\}#F amount of principal of the loan 贷款本金额
dX^ ^
@7 amount of rates chargeable 应征差饷数额
(]ToBju amount of share capital 股本额
\2]M &n GT amount of sums assured 承保款额
q D!qSM amount of variation 变动幅度
,E
] vM& amount of vote 拨款数额
O1xK\ogv amount payable 应付款额
W w\M3Q`h amount receivable 应收款额
bYt [/K, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0[E}[{t` analysis 分析
K;)(fc ancillary risk 附属风险
hc #Sy:T> annual account 周年帐目；周年帐目报表；年度决算；年结
&p uPn:_ annual accounting date 年结日期
Q &~|P} annual allowance 每年免税额；年积金；年度津贴；年津
' m^nKG$" annual balance 年度余额
9eR4?^(3! annual disposable income 每年可动用收入
M it3q annual estimates 周年预算
FglW|Hwy annual fee 年费
] 40@yrc annual general meeting 周年大会
CmP_9M?ce annual growth rate 年增率；每年增长率
Q^trKw~XNy annual long-term supplement 长期个案每年补助金
VCf/EkC annual pensionable emolument 可供计算退休金的年薪
oyC5M+shP9 annual report 年报
VkW N1A Annual Report on the Consumer Price Index 《消费物价指数年报》
|tn.ZEgw3~ annual return 周年报表；周年申报表；每年报税表格
w&F.LiX^ Annual Return Rules 《周年报表规则》
I) ]"`2w2w annual review of consumer prices 每年消费物价回顾
^?<gz!(- annual roll-forward basis 逐年延展方式
h$`zuz annual salary 年薪
05SK$
Y<< annual statement 年度报表；年度决算表
h[*:\P ` 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
F .h A.E annuitant 年金受益人
rvEX ;8TS annuity 年金
HAKB@h) annuity contract 年金合约
dQ#$(< v[ annuity on human life 人寿年金
j; TXZ`|( antecedent debt 先前的债项
4 x|yzUx ante-dated cheque 倒填日期支票
1RHFWK5Si anticipated expenditure 预期开支
:d) y anticipated net profit 预期纯利
ngLpiU0H& anticipated revenue 预期收入
w#qE#g %1 anti-inflation measure 反通货膨胀措施
!94q F,#1 anti-inflationary stance 反通货膨胀立场
a *2JLK apparent deficit 表面赤字
1Y+g^Z;G apparent financial solvency 表面偿债能力
yor6h@F1 apparent partner 表面合伙人
3%~c\naD?O application for personal assessment 个人入息课税申请书
cZR9rnZT application of fund 资金应用
, ;$SRQ. application to release as liquidator and to destruct the books of accounts and documents
y
<] x 申请免除清盘人职务及毁灭帐簿与文件
q e[P'\]L appointed actuary 委任精算师
H3#rFO"C* appointed auditor 委任核数师；委任审计师
W6^YFN appointed trustee 委任的受托人
o $q})! appointer 委任人
Gov ]^?^D- apportioned pro rata 按比例分摊
M4}b l h# apportionment 分配；分摊
5do49H_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$Cnv] 1% apportionment formula 分摊方程式
X+7@8)1( apportionment of estate duty 遗产税的分摊
Qo\+FkhYq appraisal 估价；评估
1[:tiTG|C appreciable growth 可观增长
rK~O bv appreciable impact 显着影响
IeN~ E'~ appreciable increase 可观增长
)= TS )C4 appreciation 增值；升值
j"5 $m@lgn appreciation against other currencies 相对其他货币升值
vX;~ m7+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}Gf9.ACQ appreciation tax 增值税
89Ch'D appropriation 拨款；拨用；拨付
ioT +,li appropriation account 拨款帐目
wG LSei-s Appropriation Bill 拨款法案
C bW>yr appropriation-in-aid system 补助拨款办法
uz;zmK approved assets 核准资产
'5etZ!: approved basket stock 认可一篮子证券
1fMl8[!JLu approved budget 核准预算
XMlcY; W approved charitable donation 认可慈善捐款
b|Sjh; approved charitable institution 认可慈善机构
n?mV(? N approved currency 核准货币；认可货币
9f #6Q*/ approved estimates 核准预算
]j: aO approved estimates of expenditure 核准开支预算
Uy s[0 n approved overseas insurer 核准海外保险人
~ 5: -;ZbZ approved overseas trust company 核准海外信托公司
bIy:~z5
approved pooled investment fund 核准汇集投资基金
_z6 " C8W approved provident fund scheme 认可公积金计划
*f-8egt- approved provision 核准拨款
]k)h<)nY approved redeemable share 核准可赎回股份
v43FU3 approved regional stock 认可地区性证券
(|dN6M-.K approved retirement scheme 认可退休金计划
8~|t l, approved subordinated loan 核准附属贷款
'U *Kb arbitrage 套戥；套汇；套利
Y]neTX [ef arbitrageur 套戥者；套汇者
g9G
8; arbitrary amount 临时款项
|R3A$r#- arrangement 措施；安排；协定
M
_e^KF arrears 欠款
!n3J6%b9y/ arrears of pay 欠付薪酬
FA$1&Fu3Y arrears of revenue 逾期未收税款；逾期未收的帐项
(5h+b_eB articles of association 组织章程；组织细则；组织章程细则
l*-$H$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B &Iy_; ascertainment of profit 确定利润
k)TNmpL%" "Asia Clear" “亚洲结算系统”
,M0#?j> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x.%x |6G* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kre cUpo Asian Development Fund [ADF] 亚洲发展基金
NR.YeKsBq Asian dollar bond 亚洲美元债券
q[ 5& Asian dollar market 亚洲美元市场
|PutTcjQ Asian dollar rate 亚洲美元利率
~JX+4~qT Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_ lE
d8Cb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
VRA0p[ asked price 沽盘；喊价；索价；卖方报价
}ZB :nnG assessable income 应评税入息
glUf. :] assessable loss 应评税亏损
eb=#{ assessable profit 应评税利润
{w52]5l assessable value 应评税值
z;1qYW[-A assessed profit 估定利润
8)V6yKGO assessed value 经评估价值
d)'J: assessment 评税；评定；估价；评税单
`KH P?lX assessment number 评税编号；估价编号
JXAH/N& i assessment of additional tax 补加税评税
s5&v~I;>e assessment of performance 业绩评估；实绩评价
:d} @Z}2sD Assessor 评税主任
;t5e] asset price bubbles 资产价格泡沫
!cA4e rBP asset-backed securities 具资产保证的证券
xC
YL3hl assets accretion 资产增值
|#J!oBS! assets and liabilities 资产与负债
h ngdeGa
assets betterment statement 资产递增表；资产改进表
8omk4 ; assets lending 实物放款；有抵押贷款
&uLC{I k} assets of the company passing on the death 死者去世时转移的公司资产
dS)c~:&+ assets pledged as security for liabilities 用作负债抵押的资产
K!qV82b='{ assets portfolio 资产投资组合
M D,+>kh assets price 资产价格
R}0xWPt9G assets quality 资产质素
;Y%.m3 assets realization 资产变现
!_pryNcb assets refinancing arrangement 资产再集资安排
V)3S.*] assets securitization 资产证券化
]vUTb9>{? assets situated outside Hong Kong 在香港以外地方的资产
50HRgoP5Y assets stripping 削减资产；拆卖资产
$zD}hO9 assets value 资产值
&- 2i+KjEX assignee 承让人
lQl assignment 转让；转让书；转让契
p?Jx2(%m assignment of interest 权益转让
B`/p[ U5 assignment of letters patent and trade mark 专利证书及商标转让
,#hx%$f}d assignment of property 物业转让；物业转让书
BiI`o CX assignment right 转让权
{N`<TH PP assignor 转让人
c~v(bK associate 有联系的人；有关连人士；相联者；合伙人；联系人
F8OE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1zWEK]2.R associate member 附属会员
`%Jq^uW associated body corporate 相联法人团体
HK4 *+ associated company 相联公司；联属公司
0})mCVBY associated corporation 相联法团
s* UO!bH a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
uBA84r%{QQ 公认会计师公会〔英国〕
f+>g_Q Association of Futures Exchange Brokers 香港期货经纪协会
gFAtI x4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+@jX| association of underwriters 承保人组织
sY@x(qkIOc assumption of control 接管
b5Vn _;V* assurance 担保；保险；转易；转易书
HN ~ assurance of interest 权益的转易
&'A8R;b}-? at 19XX price 按一九ＸＸ年价格计算
5|Hz$oU at a discount 按赔价计算；按贴水价格计算；打折扣
rFU|oDF at a premium 按溢价计算；按升水价格计算
bqSp4TI at call 通知付款；按通知
WN9K*Tt~o& at constant market price 按固定市价计算
6\GL|#G at constant price 按固定价格计算
V^E.9fs, at cost 按成本计算
wC>Xu.Z: at current market price 按当时市价计算；按现时市价计算
g4NbzU[I at current price 按当时价格计算；按现时价格计算
r0fEW9wL at factor cost 按要素成本计算；按生产要素成本计算
<ecif_a=m at money-of-the-day price 按付款当日价格计算
/d-d8n at or better 按指定或较佳价位〔买卖指令〕
$Y&rci]
at par 按面值计算；平价
ht5eb"c+ 8 at sight 见票即付
Dfl%Knl@J at the close 按收市盘
.F@0`*#rE~ at the opening 按开市盘
CI~ll=9` attestation 见证；见证条款
WbH#@]+DN at-the-money option 平价期权
#b5V/) K attorney 受权人；受托代表人
~E*`+kD attornment 新拥有人承认书
,{VC(/d attributable profit 可归属利润
5, u'p8}. attributable share value 可归属股份价值
~|. vz!A Auckland Stock Exchange 奥克兰证券交易所
$Oi@B)=4d+ auction 拍卖
]q<Zc>O C auctioneer 拍卖商
t Zqy \_G audit 审计；核数
\&. ]!!Q Audit Commission 审计署
1k?k{Ri Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iES?}K/q 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〕
iU9> qJ] audit review 帐目审查
GEQ3r'B| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$9Asr07 audited account 审计帐目；经审计的帐目
zpM %L:S audited annual account 经审计的周年帐目
MO-)j_o-Z audited balance sheet 经审计的资产负债表
k-X E|v auditor 核数师；核数主任；审计师
b@m\ca auditor's certificate 核数师证明书；审计师证明书
-3T~+ auditor's report 核数师报告；审计师报告
Sz#dld Mz Aussie bond 澳元债券
7-`iI(N< austerity budget 紧缩预算
/4lm=ZE/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
aEw wK(ny Australia All Ordinaries Index 澳洲所有普通股票指数
k CVA~ %d7 Australian Dollar [AUD] 澳元
<yz&>
+9, Australian Options Market 澳大利亚期权市场
uSU[Y,'x Australian Securities Commission 澳洲证券事务监察委员会
RT$.r5l_@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M73d^z Australian Stock Exchange 澳大利亚证券交易所
x9s1Az M{ Austrian Schilling [ATS] 奥地利先令
WC
*e#QP authentication 认证；鉴证
'98 0. authority to purchase 委托购买证；委购书
NB[(O# authorization 认可；核准；授权；授权书
L-QzC<[F / authorization by direction 指示授权
;!H| 0sv authorization by instruction 指令授权
TX7 ]$Wj authorization by warrant 令状授权
M->$ 'Zgh` authorization of unit trust 单位信托的认可
AV:P/M^B authorized agent 指定代理人
5\\a49k.p authorized capital 法定资本
R1 lC_ G] authorized clerk 出市员
RJO40&Z<Z authorized dealer 认可交易商
@EV*QC2l;Y authorized financial institution 认可财务机构
e SlZAdK authorized fund 认可基金
S=.7$PY authorized fund house 获授权的基金公司；认可基金公司
*eb2()B% authorized institution 认可机构
[K4wd%+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yo@S.7[/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U-0A}@N authorized insurer 获授权保险人；获认可承保人
^;=L|{Xl authorized investment 特准投资项目
Ln
C5" authorized person 获授权人
%?WR 9}KU0 authorized representative 获授权代表
Hd9vS"TN] authorized share capital 法定股本
[9>h! khs automated quotation system 自动报价系统
Od5I:p]N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0}d^UG D 自动交易系统〔香港期货交易所有限公司〕
=
gbB)u-Pc automatic adjustment mechanism 自动调整机制
xQK;3b automatic adjustment system 自动调整系统
hEv}g Automatic Clearing House 自动票据交换所
D<:J6W7] automatic exchange rates accumulation system 自动化汇率累集系统
::eYd23 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
: ZWKrnG automatic teller machine [ATM] 自动柜员机
Q>[Xm)jr: autopay 自动转帐
H 6~6hg available assets 可用资产
|NoTw K available fiscal reserve 现存财政储备
? j8S.d ~ available profit 可用利润
*%,{<C,Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
DpZO$5.Ec+ average 平均；平均数；海损
a][QY1E@? average basic salary 平均基本薪金
o R_qAb average consumer expenditure 平均消费开支；一般消费开支
1QPS =;|) average cost 平均成本
CW9vC average cost of land production 增辟土地平均成本
D8S3YdJ average daily turnover 平均每日成交额
H$o=k QN average daily wage rate 平均每日工资率
^^C@W?.z average expenditure pattern 平均开支模式
r( Vz( average growth rate 平均增长率
m }oqs0xx average net fixed assets 固定资产平均净值
O<EFm}Ae average of relatives 相对价格平均数
$VRVM Y [q average price 平均价格
WXzSf.8p| average propensity to consume 平均消费倾向；一般消费倾向
r3_O?b average propensity to save 平均储蓄倾向；一般储蓄倾向
yoc;`hO- average rate 平均率
Z2cumx( average revenue 平均收入；平均收益
Sq Y$\&% average stock 平均库存；平均存货
/suW{8A(E average yearly rent 平均年租
eKw!%97> avoidance of double taxation 避免双重课税
#lld*I"d avoidance of tax 避税
