A:
~ MZEAY9 A share Ａ股；甲类股份
wBa IN]Y, abatement of tax 减税；减扣免税额
QGkMT +A ABN AMRO Bank N.V. 荷兰银行
65g"$:0 above-the-line expenditure 线上项目支出；经常预算支出
7#G8qh< above-the-line receipt 线上项目收入；经常预算收入
8
mFy9{M ABSA Asia Limited 南非联合亚洲有限公司
a%igc^GS2 absolute change 绝对数值变更
VAL]\@Q} absolute expenditure 实际开支
Oh]RIWL absolute guideline figure 绝对准则数字
W_\ ~CntyZ absolute interest 绝对权益
M7x*LiKc2 absolute order of discharge 绝对破产解除令
tUXly|k absolute profit margin 绝对利润幅度
Q.zE}ZS absolute value 实值；绝对值
\(g/::| absolutely vested interest 绝对既得权益
+jifbf- absorbed cost 已吸收成本；已分摊成本
f *HEw absorption 吸收；分摊；合并
WA1h|:Z absorption rate 吸收率；摊配率；分摊率
w1 5Qqh lK ACB Finance Limited 亚洲商业财务有限公司
Uif uRmn acceptable form of reciprocity 合理的互惠条件
$sa5aUg } acceptable rate 适当利率；适当汇率
R{R'byre acceptance agreement 承兑协议
piPx8jT`F acceptance for honour 参加承兑
}s>.Fh acceptor 承兑人；接受人；受票人
Fr{}~fRW< acceptor for honour 参加承兑人
7{fOo%(7 accident insurance 意外保险
POl_chq Accident Insurance Association of Hong Kong 香港意外保险公会
g)/ #gyT4Y accident insurance scheme 意外保险计划
AJWV#J%nB accident year basis 意外年度基准
QY}1i .f accommodation 通融；贷款
:u4q.^&!e accommodation bill 通融票据；空头票据
a"Q> K7K accommodation party 汇票代发人
Kx<T;iJ} account balance 帐户余额；帐户结余
<GRplkf` account book 帐簿
rV[/G#V>{ account collected in advance 预收款项
iFBH ;O_~ account current book 往来帐簿
/'<Qk' account of after-acquired property 事后取得的财产报告
S9@2-Oc account of defaulter 拖欠帐目
qbZY[Q+F account payable 应付帐款
:3h'Hr account payee only [A/C payee only] 只可转帐；存入收款人帐户
= 3("gScUj account receivable 应收帐款
3{"M N= account receivable report 应收帐款报表
|Js?@ account statement 结单；帐单；会计财务报表
3`%U)gCT5 account title 帐户名称；会计科目
wLW[Vur[ accountant's report 会计师报告
h F 4gz*Q Accountant's Report Rules 会计师报告规则
}(-2a*Z;Y accounting and auditing procedure 会计与审计程序；会计与核数程序
Hi5 }s
Accounting Arrangements 《会计安排》
j7u\.xu9 accounting basis 会计基础
@Y| % accounting by Official Receiver 破产管理署署长呈交的帐目
}g]O_fN7~ Accounting Circular 《会计通告》
jYJRG<*e accounting class 会计类别
%!HBP Lk accounting date 记帐日期；会计结算日期
PYPDK*Ie accounting for money 款项核算
n `Ry ! Accounting Officer 会计主任
/GUbc accounting period 会计报告期；会计期
Sn~h[s_( accounting policy 会计政策；会计方针
gT8% ?U: accounting practice 会计惯例
yD\[`!sWk accounting principle 会计准则
3g''j7 accounting record 会计记录
s>+,u7EV accounting report 会计报告
S(MVL!Lm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
blHJhB&8 Accounting Society of China 中国会计学会
}+3v5Nz; accounting statement 会计报表
U|!L{+F accounting system 会计制度；会计系统
,{rm<M.) accounting transaction 会计事项；帐务交易
pjaDtNb accounting treatment 会计处理
530Z>q accounting year 会计年度
KB 6'sj accretion 增值；添加
U) B ^R accrual 应计项目；应累算数目
a-(O AzQ_ accrual basis 应计制；权责发生制
G
zw
$M accrual basis accounting 应计制会计；权责发生制会计
8O='Q-& 8 accrue 应累算；应计
z:a%kZQ!0 accrued benefit 应累算利益
gxf{/EjH accrued charges 应计费用
;wF 0s accrued cumulative preference share dividend 应累算的累积优先股股息
i{. %4tA4 accrued expenses 应累算费用
n$z+g>~N accrued interest payable 应付利息；应计未付利息
yWkg4 accrued interest receivable 应收利息；应计未收利息
6OOdVS3\J accrued right 累算权益
c^a D r accruing profit 应累算的利润
kH9P(`;Vq accumulated fiscal reserve 累积财政储备
O>)Fl42IeD accumulated profit 累积利润；滚存溢利
"T+o XK\B accumulated reserve 累积储备
AFN"#M accumulation of surplus income 累积收益盈余
BGO!c [- acquired assets 既得资产
t=B>t S.hO acquisition 收购；购置；取得
LH _rc acquisition cost 购置成本
\n}@}E L acquisition expenses 购置费用
{6, l#z acquisition of 100% interest 收购全部股权
gLGu#6YVu acquisition of control 取得控制权
~[H+,+XLY+ acquisition of fixed assets 购置固定资产
8a}et8df: acquisition of shell “买壳”
dd&n>A3O= acquisition price 收购价
KDQqN]rg act of God 天灾
b IZuZF>* acting partner 执事合伙人
'L1=:g.\i active market 买卖活跃的市场；交投畅旺的市场；旺市
R_ |Sg active partner 积极参与的合伙人
YrRD3P.P active trading 交投活跃
v0|[w2 Q2 actual circulation 实际流通
%
bpVK~z actual cost 实际成本
+?I 1Og actual expenditure 实际开支；实际支出
Hvj1R.I/ actual income 实际入息；实际收入；实际收益
Q3OGU} F actual market 现货市场
zVL" $ ) actual price 现货价；实际价格
6~#$bp^- actual profit 实际利润
%; 0l1X actual quotation 实盘；实际价位；实际报价
yCt,-mz!z actual year basis 按实际年度计算
-hjGPu actuals 实货
W:z?w2{VI( actuarial investigation 精算调查
f5p:o }U* actuarial principle 精算原则
6&Al9+$ actuarial report 精算师报告
V < ;vy&& Actuarial Society of Hong Kong 香港精算学会
PRo;NE actuarial valuation 精算师估值
h0v4!`PQ- actuary 精算师
U! xOJ ad referendum agreement 暂定协议；有待覆核的协定
<R%]9#re ad valorem duty 从价税；按值征税
s'Op|`&X ad valorem duty system 从价税制
I<v:x Tor ad valorem fee 从价费
V/; / & ad valorem tariff 从价关税
T+9#& additional allowance 额外免税额
D%k`udz< additional amount for unexpired risk 未过期风险的额外款额
gOnVN6 additional assessable profit 补加应评税利润
H7= [sL^ additional assessment 补加评税
4Z"JC9As additional commitment 额外承担
J#L"kz additional commitment vote 额外承担拨款
EoOB0zo}Y+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
afJ`1l additional dependent parent allowance 供养父母额外免税额
nWd]P\a'V additional provision 额外拨款
Z[&7NJo( additional stamp duty 附加印花税
hrt ]Qn& additional tax 补加税罚款；补加税款
D-GI rw{>5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
sp V E'"^ adjudged bankrupt 被裁定破产
:^Ouv1!e1 adjudicated bankrupt 裁定破产人
68pB*(i adjudication fee 裁定费；评定印花税额手续费；评估契据费
pjI<
cQ& adjudication of bankruptcy 裁定破产；宣告破产
\@ j YY~ adjudication of insolvency 裁定无力偿还债务
^/k`URQ adjusted actual 经调整的实数；调整后的实数
uBPxMwohR adjusted current assets 经调整的流动资产；调整后的流动资产
acXB
vs adjusted figure 经调整的数字；调整后的数额
k8~/lE.Wy adjusted liabilities 经调整的负债；调整后的负债
-5_[m@ Vr adjusted loss 经调整的亏损；调整后的亏损
V Xpbmg!{S 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
:mpR}.^hv adjusted profit 经调整的利润；调整后的利润
ELlTR/NW adjusted surplus 经调整的盈余额；调整后的盈余额
AZi|85rN adjusted value 经调整的价值；调整后的价值
i 5QG_^X& adjustment 调整；修订；理算〔保险〕
T<\!7 RnLc adjustment centre 调剂中心
s?j` _ B adjustment lag 调整过程的时间差距；调整时差
C6-71 `C0 adjustment mechanism 调整机制
z
5T_ adjustment of loss 亏损调整
x-Cy,d:YX adjustment process 调整过程；调整程序
l_Ffbs_6t adjustment range 调整幅度
f"8!uE*; administered exchange rate 受管制汇率
JDIQpO"Qji Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BV9 %| administration expenses 行政费用
AhjUFz administration fee 手续费；行政费
b.<>CG ' administration in bankruptcy 破产管理
ns{BU->f administration order 遗产管理令
;T6x $e administrator 管理人；遗产管理人
j#`d%eQ~J administrator of the estate 遗产管理人
@L)=epC admission of debt 债项承认书
e>:bV7h
j~ admission of proof 接纳债权证明
c2,1d ` advance 放贷款项；垫付款项；预支款项；预付款项
^Y pA@`n advance account 暂支帐目；预付款帐户
bg8<}~zg advance compensation 预付补偿金
`? X=@ advance from shareholder 股东垫款
)AX0x1I|E advance pending reimbursement 预支以待日后付还
PhS`, I^Z advanced economy 先进经济体系
e TV%+ advancement 预付；预付财产
Mk*&CNo3 advances warrant 垫款令
Zv`j+b advancing 贷出
+&w=*IAKZ adverse balance 逆差
jf_0IE adverse exchange 逆汇
e2SU)Tr%b advertisement addressed to shareholders 在报章刊登的致股东通告
|+ ^-b}0 advice for collection 托收通知书
fC A/ advice of drawing 提款通知书；汇票通知书
*=- o0 c advice of payment 付款通知
gD[Fkq$] Advisory Committee [Securities and Futures Commission]
OYW W<N+R2 谘询委员会〔证券及期货事务监察委员会〕
_Gpq=(q) Advisory Committee on Diversification 经济多元化谘询委员会
4|& 7j7<u affidavit 誓章；遗产申报誓章
\Lz2"JI affidavit of no receipt 述明无收款的誓章
q*<Fy4j affiliate 联号；联营公司；附属公司
>UP{= ` affiliated company 附属公司；联号；联营公司
j:yQP# U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rt7Ma2tK affordability 负担能力
2 us-s African Development Bank [AfDB] 非洲开发银行
&*I\ ~;1 after-acquired property 事后取得的财产
suh@ after-hours dealing 市后交易
n.[0#Ur&} after-tax profit 税后盈利；税后利润；税后溢利
{L!w/Ie X agency agreement 代理协议
j4au
Zl]NF agency expenses 代理机构的开支
@aG1PG{ agency fee 代理费
g[rxK n\Z Agency Law 《代理法》
'wo[iNy[ agent 代理人；承销人
b9ON[qOMN agent of company 公司代理人
{\OIowa agent's fee 代理人费；经纪费
@$5GxIw<l aggregate 总计；总数；总体数字
e$k ]z HlQ aggregate amount 总款额；总额
>bf29tr aggregate assets and liabilities 总体资产与负债
0 L3 4)W aggregate at constant price 按固定价格计算的总体数字
O};U3=^0f aggregate demand 总需求
T;eA<,H aggregate gross position 总持仓量
9I a4PPEH1 aggregate limit 总限额
?G5JAG` aggregate of salaries tax 合计薪俸税
|P_ \l,f8` aggregate performance 总体表现；总体业绩
xZ51iD $ aggregate supply 总体供应
: q V}v2 aggregate surplus 总盈余
1_Um6vS# aggregate total 整体总额
TJ:B_F*bSk aggregate value 总值；合计价值
x*H4o{o0 aggregated basis 合计基准
wAr (5nEbx aggregated net chargeable income 合计应课税入息实额
Lx-ofN\ aggregation 合并计算；合计；总和
\#(cI aggregation of incomes of husband and wife 夫妇入息合并计算
Hev S}L
aggregation of property 财产的总和
IT,TSs/Y agio 差价；贴水
73$^y)AvY Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
UFxQ-GV4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q16RPqfT 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
G>?hojvi Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
FhgO5@BO 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
x1m J&D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[)}F4Jsz% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ta>:iQ a agreement for a settlement 授产协议
DWB .dP *8 agreement for assignment 转让协议
G<kslTPyq agreement for sale 售卖协议；买卖协议
r5b5 `f4 agreement for sale and purchase 买卖协议
JM5 w`= agreement for the payment of interest 支付利息协议
p @@TOS agreement for the repayment of money 还款协议
oYN P,8r^ agreement of reinsurance 再保险协议
:t\pi. uWt Agricultural Bank of China 中国农业银行
#zC_ ;u$ air passenger departure tax 飞机乘客离境税
6i/x"vl > Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~X^L3=!vf airport tax 机场税
:)v4:&do alcohol duty 酒精税
V#?GDe}[ alienation 让与；让渡；转让
r;`6ML[5Vx alimony 生活费；赡养费
; d1\2 H All Ordinaries Index [AOI] 所有普通股指数
D6,rb 9 all risks 全险；综合险
7 |6uY All Sales Record for Stock Market 《股票市场成交报告》
!>B|z= Allied Capital Resources Limited 新联财务有限公司
,?GEL>F all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{g?$u allocation letter 拨款信件
_B` '1tNx allocation of fund 分配款项；预留款项
5;+OpB allocation of profit 利润分配；溢利分配
B\a-Q,Wf allocation warrant 拨款令
4,m
aA allotment 分配；配股
<4z |"( allotment notice 股份配售通知；配股通知
B $aA=+<S allotment of shares 股份分配
:E/]Bjq$; allowable 可获宽免；免税的
etdI:N*x allowable business loss 可扣除的营业亏损
$m`?x5rL8 allowable expenses 可扣税的支出
O/^7TBTn<r allowance 免税额；津贴；备抵；准备金
"d'D:>z]% allowance for debts 债项的免税额
u8pJjn; allowance for depreciation by wear and tear 耗损折旧免税额
*<n]"- allowance for funeral expenses 殡殓费的免税额
:ND5po#( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*TY?*H allowance for repairs and outgoings 修葺及支出方面的免税额
ANEW ^\ allowance to debtor 给债务人的津贴
zhH-lMNj- alteration of capital 资本更改
?yfk d:WD alternate trustee 候补受托人
DfP4 ` amalgamation 合并
<rc? EV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
OD !b*Iy| ambit of charges 征税范围；收费范围
EnXNTat}) amended valuation 经修订的估值
!T/ ^zc ;G American Commodities Exchange 美国商品交易所
{-IH?!&v American Express Bank Limited 美国运通银行
5BCHW X*y American Stock Exchange 美国证券交易所
Hc1S:RW amortization 摊销
: T(3!}4 amount due from banks 存放银行同业的款项
H8+7rM amount due from banks abroad 存放海外银行同业的款项
/t`s.!k amount due from holding companies 控股公司欠款
dieGLA<5_X amount due from local banks 存放本港银行同业的款项
:R +}[|FV amount due to banks 银行同业的存款
Uk=jQfA*J amount due to banks abroad 海外银行同业的存款
b: UTq
7^ amount due to holding companies 控股公司存款
o 5dPE{f amount due to local banks 本港银行同业的存款
k3::5& amount due to outport banks 外埠银行同业的存款
qc _c& amount for note issue 发行纸币的款额
62~8>71;' amount of bond 担保契据的款额
W'x/Kg,w- amount of consideration 代价款额
6p%;:mDB amount of contribution 供款数额
p`lv$ @q' amount of indebtedness 负债款额
uh'{+E;= amount of principal of the loan 贷款本金额
]NS{q85 amount of rates chargeable 应征差饷数额
!E<y:$eH: amount of share capital 股本额
wP.b2X_V amount of sums assured 承保款额
}p 0 \ amount of variation 变动幅度
HV@ C@wmg amount of vote 拨款数额
Su99A. w amount payable 应付款额
coq7La[ amount receivable 应收款额
n} cjVH5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
| T <t19 analysis 分析
'{+5+ J ancillary risk 附属风险
(L z VWz m annual account 周年帐目；周年帐目报表；年度决算；年结
4 {JoeIRyz annual accounting date 年结日期
:/
,h)h)| annual allowance 每年免税额；年积金；年度津贴；年津
eh B (? annual balance 年度余额
>E NZ['F annual disposable income 每年可动用收入
XlP q>@4p annual estimates 周年预算
e ?FjN 9 annual fee 年费
33dHTV annual general meeting 周年大会
wlk{V annual growth rate 年增率；每年增长率
ZYr6Wn annual long-term supplement 长期个案每年补助金
k^ B<t' annual pensionable emolument 可供计算退休金的年薪
D+G?:m R annual report 年报
$'# hCs Annual Report on the Consumer Price Index 《消费物价指数年报》
f& P'Kxj_ annual return 周年报表；周年申报表；每年报税表格
0Z9>%\km_ Annual Return Rules 《周年报表规则》
Vx$ ?)& annual review of consumer prices 每年消费物价回顾
<7-:flQz~ annual roll-forward basis 逐年延展方式
X6I"&yct annual salary 年薪
"NR`{1f:O annual statement 年度报表；年度决算表
cKt=_4Lf 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
7M;7jI/C annuitant 年金受益人
zvjp]yTx" annuity 年金
+ ?r,Nn annuity contract 年金合约
PhTMXv<cE annuity on human life 人寿年金
J?VMQTa/+ antecedent debt 先前的债项
/U\k<\1~m ante-dated cheque 倒填日期支票
s`Z |
A anticipated expenditure 预期开支
.!|\Y !]^r anticipated net profit 预期纯利
XS+2OutVo anticipated revenue 预期收入
E Dh$UB) anti-inflation measure 反通货膨胀措施
y&;ytNG&< anti-inflationary stance 反通货膨胀立场
_Q)rI%A2 apparent deficit 表面赤字
(JV [7u - apparent financial solvency 表面偿债能力
LsB|}_j7 apparent partner 表面合伙人
8 $)xxV_zp application for personal assessment 个人入息课税申请书
;7,>2VTm application of fund 资金应用
e$'|EE.=q+ application to release as liquidator and to destruct the books of accounts and documents
|6@s6]%X} 申请免除清盘人职务及毁灭帐簿与文件
g
i>` appointed actuary 委任精算师
h`Ld%iN\ appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人
&c[.&L,w4 appointer 委任人
k# -u!G apportioned pro rata 按比例分摊
ndW]S 7 apportionment 分配；分摊
_{$ eOwB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
r"HQ>Wn apportionment formula 分摊方程式
ZSWKVTi apportionment of estate duty 遗产税的分摊
pjG/` appraisal 估价；评估
'Lm\ r+$F appreciable growth 可观增长
W }^X;f appreciable impact 显着影响
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[2E* appreciable increase 可观增长
D@.+B`bA appreciation 增值；升值
;W"=s79 appreciation against other currencies 相对其他货币升值
z)AZ:^!O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LC8&},iu appreciation tax 增值税
\N 3A2L)l appropriation 拨款；拨用；拨付
\PU7,*2 appropriation account 拨款帐目
Q`= ,&;T> Appropriation Bill 拨款法案
K"fr4xHq appropriation-in-aid system 补助拨款办法
LT+QW approved assets 核准资产
=(] yl_ approved basket stock 认可一篮子证券
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,u^ w approved budget 核准预算
AN)e xU ? approved charitable donation 认可慈善捐款
B h<DqN approved charitable institution 认可慈善机构
LR`]C] approved currency 核准货币；认可货币
pAdx 6 approved estimates 核准预算
Twq/ Y07M approved estimates of expenditure 核准开支预算
-!O v{GHr0 approved overseas insurer 核准海外保险人
/O `<?aP% approved overseas trust company 核准海外信托公司
Mg pjC` approved pooled investment fund 核准汇集投资基金
$c^,TAN approved provident fund scheme 认可公积金计划
Cpg>5N~;L approved provision 核准拨款
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6t+Tb approved redeemable share 核准可赎回股份
J_-K"T|f approved regional stock 认可地区性证券
{KQ]"a 6 approved retirement scheme 认可退休金计划
85e!)I_ approved subordinated loan 核准附属贷款
{ pJf ~ arbitrage 套戥；套汇；套利
|f+`FOliP arbitrageur 套戥者；套汇者
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yIcE(&3 arbitrary amount 临时款项
58]C``u@Y arrangement 措施；安排；协定
bf4QW JZD arrears 欠款
A!GQ4.~% arrears of pay 欠付薪酬
k[ZkVwx arrears of revenue 逾期未收税款；逾期未收的帐项
hiT&QJB` _ articles of association 组织章程；组织细则；组织章程细则
a8w/#!^34 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"A9qC*6[ ascertainment of profit 确定利润
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_o "Asia Clear" “亚洲结算系统”
b=$(`y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
UiE 1TD{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Asian Development Fund [ADF] 亚洲发展基金
Q0j4 c Asian dollar bond 亚洲美元债券
Crg@05Z Asian dollar market 亚洲美元市场
vRI0fDu Asian dollar rate 亚洲美元利率
!pJd^|4A] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?"@`SEdnU2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%3kS;AaA asked price 沽盘；喊价；索价；卖方报价
Y[~Dj@Q< assessable income 应评税入息
O yG# assessable loss 应评税亏损
|~]@hs~ assessable profit 应评税利润
H*KZZTKd assessable value 应评税值
9]4 W assessed profit 估定利润
:iEIo7B assessed value 经评估价值
P9yg assessment 评税；评定；估价；评税单
v$d^>+Y# assessment number 评税编号；估价编号
k1_" } B5 assessment of additional tax 补加税评税
nBg
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wSPwa,)7s Assessor 评税主任
<FofRFaS asset price bubbles 资产价格泡沫
8 ?4/ asset-backed securities 具资产保证的证券
:ceT8-PBRx assets accretion 资产增值
P9f,zM- assets and liabilities 资产与负债
o,yZ1" assets betterment statement 资产递增表；资产改进表
'7yVvd assets lending 实物放款；有抵押贷款
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!( WO! assets of the company passing on the death 死者去世时转移的公司资产
o |"iW" + assets pledged as security for liabilities 用作负债抵押的资产
C FW#+U#U assets portfolio 资产投资组合
q /eod assets price 资产价格
d>gN3}tT assets quality 资产质素
XCyAt;neon assets realization 资产变现
aB ^`3J assets refinancing arrangement 资产再集资安排
bH`r=@.:cu assets securitization 资产证券化
\J-}Dp\0b assets situated outside Hong Kong 在香港以外地方的资产
f7v|N) assets stripping 削减资产；拆卖资产
q Oyo+hu assets value 资产值
}!^`%\ %\ assignee 承让人
t2_ pwd*B assignment 转让；转让书；转让契
)u> /: assignment of interest 权益转让
I~T~!^}U assignment of letters patent and trade mark 专利证书及商标转让
K06 x7W assignment of property 物业转让；物业转让书
#McX assignment right 转让权
W{X5~w( assignor 转让人
Sej( jJX1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
&'"dYZj{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vT; ~\,M associate member 附属会员
FB }8 associated body corporate 相联法人团体
hwi$: [ associated company 相联公司；联属公司
%'&_Po\ associated corporation 相联法团
>p>B -m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
|wkUnn4UB8 公认会计师公会〔英国〕
il~A(`+YO Association of Futures Exchange Brokers 香港期货经纪协会
pp R; v Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3Bbd2[<W association of underwriters 承保人组织
k. ?@qCs[ assumption of control 接管
WVdF/H assurance 担保；保险；转易；转易书
TQ69O + assurance of interest 权益的转易
.q5WK#^ at 19XX price 按一九ＸＸ年价格计算
!~-@p?kW/ at a discount 按赔价计算；按贴水价格计算；打折扣
:$^cY >o at a premium 按溢价计算；按升水价格计算
R=<uf:ca at call 通知付款；按通知
_qjkiKm?1F at constant market price 按固定市价计算
1+9}Xnxb at constant price 按固定价格计算
wj-z;Y CV at cost 按成本计算
Q+zy\T at current market price 按当时市价计算；按现时市价计算
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_.+2sm at factor cost 按要素成本计算；按生产要素成本计算
jPmp=qg "q at money-of-the-day price 按付款当日价格计算
}]+k at or better 按指定或较佳价位〔买卖指令〕
sG:tyvln at par 按面值计算；平价
+OfHa\Nz at sight 见票即付
arb'.:[z^ at the close 按收市盘
Qt"i at the opening 按开市盘
{"hyr/SK d attestation 见证；见证条款
{LqahO* at-the-money option 平价期权
P*3PDa@ attorney 受权人；受托代表人
#iAw/a0& attornment 新拥有人承认书
4 rH:`494 attributable profit 可归属利润
!H4C5wDu attributable share value 可归属股份价值
hZ UnNQ Auckland Stock Exchange 奥克兰证券交易所
(x1 #_~ auction 拍卖
?xYoCn}Z auctioneer 拍卖商
"q3W& @ audit 审计；核数
04@?Jb1 * Audit Commission 审计署
`c /m mS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4nU+Wj?T 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〕
a"wh g~ audit review 帐目审查
llRQxk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-b'a-? audited account 审计帐目；经审计的帐目
P>qDQ1 audited annual account 经审计的周年帐目
9
M!U@> audited balance sheet 经审计的资产负债表
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Qj i auditor 核数师；核数主任；审计师
\) vI- auditor's certificate 核数师证明书；审计师证明书
2M*84 oh8P auditor's report 核数师报告；审计师报告
9 y`V g Aussie bond 澳元债券
vl:V?-sY austerity budget 紧缩预算
;Ff5ooL{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
z1m$8-4 Australia All Ordinaries Index 澳洲所有普通股票指数
nx|b9W < Australian Dollar [AUD] 澳元
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Australian Options Market 澳大利亚期权市场
M:cW/&ZJ Australian Securities Commission 澳洲证券事务监察委员会
f ]DO2 r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UCI !>G Australian Stock Exchange 澳大利亚证券交易所
["SD' Austrian Schilling [ATS] 奥地利先令
%617f=(E?! authentication 认证；鉴证
Ztj~Q 9mu authority to purchase 委托购买证；委购书
R d>PE=u authorization 认可；核准；授权；授权书
:WAFBK/x authorization by direction 指示授权
< SvjvV authorization by instruction 指令授权
)=6o , authorization by warrant 令状授权
# ({ 9M authorization of unit trust 单位信托的认可
Gu5%P ou authorized agent 指定代理人
9 5b65f authorized capital 法定资本
SZL('x,"^ authorized clerk 出市员
]hjA,p@Q authorized dealer 认可交易商
u>h|A(< authorized financial institution 认可财务机构
AlhPT ( authorized fund 认可基金
~WX40z authorized fund house 获授权的基金公司；认可基金公司
2pV@CT authorized institution 认可机构
]2 @g 5H}M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3p#BEH<re authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$\vTiS' authorized insurer 获授权保险人；获认可承保人
^eY% T5K authorized investment 特准投资项目
;/)u/[KAv authorized person 获授权人
7MhN>a;A\ authorized representative 获授权代表
@;g|styh^ authorized share capital 法定股本
3FhkK/@ automated quotation system 自动报价系统
0mY KzJi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jR@J1IR< 自动交易系统〔香港期货交易所有限公司〕
i YBp"+#2 automatic adjustment mechanism 自动调整机制
}4wIfI83K, automatic adjustment system 自动调整系统
: Mzkm^7B Automatic Clearing House 自动票据交换所
LL7un_EC automatic exchange rates accumulation system 自动化汇率累集系统
1^^9'/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#S* cFnd automatic teller machine [ATM] 自动柜员机
KdU&q+C^ autopay 自动转帐
@zAav> available assets 可用资产
Ub% 1OQ available fiscal reserve 现存财政储备
J> %uak< available profit 可用利润
)R5=GHmL Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{>8u/ average 平均；平均数；海损
L__J(6, V2 average basic salary 平均基本薪金
vu =`s|R average consumer expenditure 平均消费开支；一般消费开支
.jvRUD8A7 average cost 平均成本
m5\ /7 VC average cost of land production 增辟土地平均成本
:+$/B N:iO average daily turnover 平均每日成交额
EViQB.3w\ average daily wage rate 平均每日工资率
>cRE$d? average expenditure pattern 平均开支模式
/Lt Lu average growth rate 平均增长率
1 -:{&! average net fixed assets 固定资产平均净值
'c&S%Ra[3G average of relatives 相对价格平均数
p!RyxB1.| average price 平均价格
$hE,BeQ average propensity to consume 平均消费倾向；一般消费倾向
4}MZB*);0 average propensity to save 平均储蓄倾向；一般储蓄倾向
2%gLq average rate 平均率
<6 [P5> average revenue 平均收入；平均收益
?0VETa ~m average stock 平均库存；平均存货
_1U7@v:<@ average yearly rent 平均年租
ebmU~6v k avoidance of double taxation 避免双重课税
E !}~ j avoidance of tax 避税
