A:
1 \*B . A share Ａ股；甲类股份
q_y,j & abatement of tax 减税；减扣免税额
8 QF?W{NK ABN AMRO Bank N.V. 荷兰银行
\.P}`Bpa above-the-line expenditure 线上项目支出；经常预算支出
"jO3Y/>S above-the-line receipt 线上项目收入；经常预算收入
@O}j:b ABSA Asia Limited 南非联合亚洲有限公司
:IVMTdYf absolute change 绝对数值变更
o ?K|[gNi absolute expenditure 实际开支
6bKO;^0 absolute guideline figure 绝对准则数字
Dh No +"!z absolute interest 绝对权益
v\(m"|4(i absolute order of discharge 绝对破产解除令
C'/M/|=Q# absolute profit margin 绝对利润幅度
_SC absolute value 实值；绝对值
/Jf`x>eiH absolutely vested interest 绝对既得权益
v7FRTrqjj absorbed cost 已吸收成本；已分摊成本
|vN@2h(|" absorption 吸收；分摊；合并
/lB0> Us absorption rate 吸收率；摊配率；分摊率
F[D0x26 ^ ACB Finance Limited 亚洲商业财务有限公司
XYHCggy acceptable form of reciprocity 合理的互惠条件
M
|?p3% acceptable rate 适当利率；适当汇率
>Y-TwD aE acceptance agreement 承兑协议
V/}>>4 acceptance for honour 参加承兑
qzt2j\v acceptor 承兑人；接受人；受票人
I"32[?0
(; acceptor for honour 参加承兑人
$Cd ;0gd v accident insurance 意外保险
;Z1U@2./ Accident Insurance Association of Hong Kong 香港意外保险公会
(S sH uNt. accident insurance scheme 意外保险计划
!Vr45l accident year basis 意外年度基准
=j+oKGkoCa accommodation 通融；贷款
Ge:-|*F accommodation bill 通融票据；空头票据
6~h1iY_~ accommodation party 汇票代发人
M1 ]6lg[si account balance 帐户余额；帐户结余
GGc_9?h account book 帐簿
"D l9<EZ account collected in advance 预收款项
207 O[ "Y account current book 往来帐簿
b^,Mw8 KsO account of after-acquired property 事后取得的财产报告
x )VIA] account of defaulter 拖欠帐目
;5 Vk01R account payable 应付帐款
+yb$[E* account payee only [A/C payee only] 只可转帐；存入收款人帐户
f'6qJk%J account receivable 应收帐款
)xvx6?Ah| account receivable report 应收帐款报表
R^yZG{?t account statement 结单；帐单；会计财务报表
_d[2_b1 account title 帐户名称；会计科目
LlA`QLe accountant's report 会计师报告
rw8J:?0x Accountant's Report Rules 会计师报告规则
nN=:#4
>Y accounting and auditing procedure 会计与审计程序；会计与核数程序
pO/SV6N Accounting Arrangements 《会计安排》
vbA7I<; accounting basis 会计基础
A2|o=mOH accounting by Official Receiver 破产管理署署长呈交的帐目
))IgB).3M Accounting Circular 《会计通告》
RZd4(7H=q accounting class 会计类别
c[h'`KXJf- accounting date 记帐日期；会计结算日期
g/ l0}% accounting for money 款项核算
&=z1$ih>2\ Accounting Officer 会计主任
o7Cnyy#: accounting period 会计报告期；会计期
lv00sa2z accounting policy 会计政策；会计方针
F8S~wW=\w accounting practice 会计惯例
,dZ# ,< accounting principle 会计准则
^%oG8z,L accounting record 会计记录
<RoX| zJw accounting report 会计报告
20/P M9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i|c`M/) h: Accounting Society of China 中国会计学会
ST:
v3* accounting statement 会计报表
UN *dU accounting system 会计制度；会计系统
r ,3Ww2X- accounting transaction 会计事项；帐务交易
Fp5NRM*-! accounting treatment 会计处理
h mBnV accounting year 会计年度
\za5:?[xB accretion 增值；添加
?Rt 1CDu accrual 应计项目；应累算数目
x0u?*5-t accrual basis 应计制；权责发生制
of+phMev accrual basis accounting 应计制会计；权责发生制会计
&ppE |[{ accrue 应累算；应计
7O8V1T t accrued benefit 应累算利益
/O haERv accrued charges 应计费用
]Z.<c$ accrued cumulative preference share dividend 应累算的累积优先股股息
R(2HY Z accrued expenses 应累算费用
i M?I
/\ accrued interest payable 应付利息；应计未付利息
2H?I'<NoC accrued interest receivable 应收利息；应计未收利息
Bb l)3$`, accrued right 累算权益
O^X[9vrW accruing profit 应累算的利润
m~Y'$3w accumulated fiscal reserve 累积财政储备
' 1P=^ accumulated profit 累积利润；滚存溢利
ZVdsxo < accumulated reserve 累积储备
vbRrk($` accumulation of surplus income 累积收益盈余
/$FXg;h9$ acquired assets 既得资产
4-]Do? acquisition 收购；购置；取得
5vs`uUzr acquisition cost 购置成本
b` h%W"|2L acquisition expenses 购置费用
]]J#7L# acquisition of 100% interest 收购全部股权
FXOT+ 9bg acquisition of control 取得控制权
io t.E%G acquisition of fixed assets 购置固定资产
RwAbIXG{0 acquisition of shell “买壳”
Y!Uu173 acquisition price 收购价
x{NNx:T1 act of God 天灾
+ ZR( acting partner 执事合伙人
^MW\ t4pZ active market 买卖活跃的市场；交投畅旺的市场；旺市
,bZ"8Z"lss active partner 积极参与的合伙人
+Cn yK(V active trading 交投活跃
_H WHQF7 actual circulation 实际流通
HA^jk% 53 actual cost 实际成本
U^ M@um M actual expenditure 实际开支；实际支出
E8T"{
R80 actual income 实际入息；实际收入；实际收益
!j!Z%]7 actual market 现货市场
e9~cBG| actual price 现货价；实际价格
~K5Cr actual profit 实际利润
r{K\(UT]! actual quotation 实盘；实际价位；实际报价
Bs+c2 R actual year basis 按实际年度计算
v>#Cg \ actuals 实货
n!0${QVnS actuarial investigation 精算调查
2Vz'n@g= actuarial principle 精算原则
Sni&?tcY actuarial report 精算师报告
jIAW-hc] Actuarial Society of Hong Kong 香港精算学会
-`zG_]=- actuarial valuation 精算师估值
js:C
mnI actuary 精算师
do:QH.q8) ad referendum agreement 暂定协议；有待覆核的协定
CS~=Z>6EjA ad valorem duty 从价税；按值征税
uY&=eQ_Cb ad valorem duty system 从价税制
Cz'xG W{ ad valorem fee 从价费
]j& Fb P)3 ad valorem tariff 从价关税
+M44XhT additional allowance 额外免税额
`pP9z;/Xq additional amount for unexpired risk 未过期风险的额外款额
b@=z rhQ additional assessable profit 补加应评税利润
RH !SW2o< additional assessment 补加评税
V/aQ *V{ additional commitment 额外承担
H|PrsGW additional commitment vote 额外承担拨款
6RK ~Dl&g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w qJ*% additional dependent parent allowance 供养父母额外免税额
" DVt3E additional provision 额外拨款
2 5x cD1* additional stamp duty 附加印花税
n_< mPU additional tax 补加税罚款；补加税款
o;i k Z*+* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:fxWz%t adjudged bankrupt 被裁定破产
HzP.aw4 adjudicated bankrupt 裁定破产人
90Xt_$_}s adjudication fee 裁定费；评定印花税额手续费；评估契据费
CdX`PQ adjudication of bankruptcy 裁定破产；宣告破产
>j&1?M2C adjudication of insolvency 裁定无力偿还债务
R<Z^L~) adjusted actual 经调整的实数；调整后的实数
F|ETug
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0 (wf{5 adjusted figure 经调整的数字；调整后的数额
uVN. = adjusted liabilities 经调整的负债；调整后的负债
>HE,' adjusted loss 经调整的亏损；调整后的亏损
4Z*|Dsw 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
,+~2&>wj adjusted profit 经调整的利润；调整后的利润
@Ppo &> adjusted surplus 经调整的盈余额；调整后的盈余额
N g58/}zO adjusted value 经调整的价值；调整后的价值
y&7YJx adjustment 调整；修订；理算〔保险〕
.j:i&j( adjustment centre 调剂中心
joe9.{ adjustment lag 调整过程的时间差距；调整时差
2*+ 3Rr J adjustment mechanism 调整机制
JYPxd~T/- adjustment of loss 亏损调整
$np=eT) adjustment process 调整过程；调整程序
T}UT 7W| adjustment range 调整幅度
7nm}fT
z7 administered exchange rate 受管制汇率
&k b\,mQ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Q`N18I3 administration expenses 行政费用
$9G3LgcS administration fee 手续费；行政费
O'fk&&l administration in bankruptcy 破产管理
|- |jf administration order 遗产管理令
"hW(S administrator 管理人；遗产管理人
Z,3 CC \ administrator of the estate 遗产管理人
<lFdexH"T admission of debt 债项承认书
]x2Jpk99a admission of proof 接纳债权证明
6A}eSG3 advance 放贷款项；垫付款项；预支款项；预付款项
!&W|myN^ advance account 暂支帐目；预付款帐户
~
9=27 p advance compensation 预付补偿金
3Q",9(D advance from shareholder 股东垫款
.%_)*NUZ advance pending reimbursement 预支以待日后付还
4 &|C} advanced economy 先进经济体系
)B81i!
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d5Qd' advances warrant 垫款令
X&s7% ]n+ advancing 贷出
:ztyxJv1 adverse balance 逆差
CQ<8P86gt adverse exchange 逆汇
ai4PM
b$p advertisement addressed to shareholders 在报章刊登的致股东通告
7Unz Ie advice for collection 托收通知书
5lO^;.cS, advice of drawing 提款通知书；汇票通知书
%8
qSv%_ advice of payment 付款通知
jA,|JgN|n Advisory Committee [Securities and Futures Commission]
L.kD,'G}> 谘询委员会〔证券及期货事务监察委员会〕
yO c|*O=]U Advisory Committee on Diversification 经济多元化谘询委员会
Fqo&3+J4 affidavit 誓章；遗产申报誓章
d ]MGN^%o affidavit of no receipt 述明无收款的誓章
90p3V\LO affiliate 联号；联营公司；附属公司
u)7*Rj^ affiliated company 附属公司；联号；联营公司
Hr6 wgYPi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H " O$& affordability 负担能力
B3Mx,uXT\ African Development Bank [AfDB] 非洲开发银行
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1(C after-acquired property 事后取得的财产
[g +y_@9s after-hours dealing 市后交易
mk\i}U>` after-tax profit 税后盈利；税后利润；税后溢利
_e_4Q)z-a agency agreement 代理协议
h`lmC]X _ agency expenses 代理机构的开支
lcCJ?!lsSW agency fee 代理费
6%%PP8.F Agency Law 《代理法》
d Qai4e>[ agent 代理人；承销人
[@<G+j agent of company 公司代理人
u% xDsT DP agent's fee 代理人费；经纪费
qtzFg# aggregate 总计；总数；总体数字
qL3@PSN?| aggregate amount 总款额；总额
v`SY6;<2 aggregate assets and liabilities 总体资产与负债
C%]."R cMC aggregate at constant price 按固定价格计算的总体数字
EX4
C.C|d aggregate demand 总需求
'6X%=f'^b aggregate gross position 总持仓量
<Pio Q >~ aggregate limit 总限额
z >|)ieL aggregate of salaries tax 合计薪俸税
8[M*
x3 aggregate performance 总体表现；总体业绩
@89I#t6A. aggregate supply 总体供应
jXWNHIl)@ aggregate surplus 总盈余
pisB,wP$2 aggregate total 整体总额
-AC`q/bCD aggregate value 总值；合计价值
9^!wUwB aggregated basis 合计基准
7
5|pp aggregated net chargeable income 合计应课税入息实额
* 0~M aggregation 合并计算；合计；总和
n$YE !D' aggregation of incomes of husband and wife 夫妇入息合并计算
H UkerV aggregation of property 财产的总和
-E]Sk&4Gj agio 差价；贴水
lBmm(<~Z 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》
b_l3+'#ofM Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ESIzGaM 《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》
5U~OP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Af9+HI
O 《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》
" J !}3)n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yb?{LL-uy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
uB;_vC agreement for a settlement 授产协议
/[iG5~G agreement for assignment 转让协议
-;>#3 O- agreement for sale 售卖协议；买卖协议
\vVS h agreement for sale and purchase 买卖协议
um[! |g/ agreement for the payment of interest 支付利息协议
rrcwtLNb u agreement for the repayment of money 还款协议
MRs,l' agreement of reinsurance 再保险协议
sP y2/7Wqd Agricultural Bank of China 中国农业银行
xs%LRF# u air passenger departure tax 飞机乘客离境税
b=1%pX_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z, x" a airport tax 机场税
+]c}rWm alcohol duty 酒精税
w;+ br alienation 让与；让渡；转让
AW/wI6[T alimony 生活费；赡养费
(Y2m md All Ordinaries Index [AOI] 所有普通股指数
.T$D^?G!D all risks 全险；综合险
k2p'G ')H All Sales Record for Stock Market 《股票市场成交报告》
(a }J$: Allied Capital Resources Limited 新联财务有限公司
{zP#woz2Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0[)VO[ allocation letter 拨款信件
'gDe3@ci! allocation of fund 分配款项；预留款项
DbtF~`3, . allocation of profit 利润分配；溢利分配
4LsHs allocation warrant 拨款令
) * TF" allotment 分配；配股
9U^$.Lb allotment notice 股份配售通知；配股通知
QrC/ssf} allotment of shares 股份分配
k_?~<vTM allowable 可获宽免；免税的
*b"CPg/\ allowable business loss 可扣除的营业亏损
;'HF'Z allowable expenses 可扣税的支出
-72j:nk allowance 免税额；津贴；备抵；准备金
Yj|]Uff8O allowance for debts 债项的免税额
J &{xP8uq_ allowance for depreciation by wear and tear 耗损折旧免税额
Obo _YE allowance for funeral expenses 殡殓费的免税额
eh<rRx"[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]*;F. p Z allowance for repairs and outgoings 修葺及支出方面的免税额
G o <' allowance to debtor 给债务人的津贴
O R
#7" alteration of capital 资本更改
8a>SC$8" alternate trustee 候补受托人
6^E`Sa! s amalgamation 合并
o@/xPo| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w<t,j~ Pr# ambit of charges 征税范围；收费范围
%LQ/ q 3?_ amended valuation 经修订的估值
=Ndli>x}1 American Commodities Exchange 美国商品交易所
g1 9S American Express Bank Limited 美国运通银行
#3 bv 3m American Stock Exchange 美国证券交易所
ArzDI{1 amortization 摊销
U =cWmH amount due from banks 存放银行同业的款项
QU/3 X 1W amount due from banks abroad 存放海外银行同业的款项
tg 85: amount due from holding companies 控股公司欠款
eN/G i< amount due from local banks 存放本港银行同业的款项
OVR?*"N_ amount due to banks 银行同业的存款
mW4%2fD [ amount due to banks abroad 海外银行同业的存款
z(H?VfJ o amount due to holding companies 控股公司存款
q4ipumy* amount due to local banks 本港银行同业的存款
l}}UFEA^ amount due to outport banks 外埠银行同业的存款
;S JF%@x amount for note issue 发行纸币的款额
vT7g< amount of bond 担保契据的款额
|nY~ZVTt/ amount of consideration 代价款额
&U"X $aFc amount of contribution 供款数额
Np2ci~"<. amount of indebtedness 负债款额
>]&X ^V%Q# amount of principal of the loan 贷款本金额
| ^GyH$. amount of rates chargeable 应征差饷数额
XP?*=Z] amount of share capital 股本额
n "G`b amount of sums assured 承保款额
maC>LBa2/ amount of variation 变动幅度
U<Jt50O amount of vote 拨款数额
Zw$
OKU amount payable 应付款额
f=`33m5 amount receivable 应收款额
SRL-Z&M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kus}W J analysis 分析
`,Orf ZMb ancillary risk 附属风险
64U6C *w+ annual account 周年帐目；周年帐目报表；年度决算；年结
>85zQ
1aL annual accounting date 年结日期
?QpNjsF annual allowance 每年免税额；年积金；年度津贴；年津
HY)ESU
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mqFq_UX/ T annual disposable income 每年可动用收入
s[ AA 7>]3 annual estimates 周年预算
1R*=.i%W annual fee 年费
sLns3&n2 annual general meeting 周年大会
o8z)nOTO; annual growth rate 年增率；每年增长率
q`Q }yE> 9 annual long-term supplement 长期个案每年补助金
EJm4xkYLj1 annual pensionable emolument 可供计算退休金的年薪
E4HU 'y~ annual report 年报
v01#>,R Annual Report on the Consumer Price Index 《消费物价指数年报》
Q $a annual return 周年报表；周年申报表；每年报税表格
YaL]>.;Z:" Annual Return Rules 《周年报表规则》
k+1gQru{d annual review of consumer prices 每年消费物价回顾
t;47(U annual roll-forward basis 逐年延展方式
B8V,)rn annual salary 年薪
C_->u4 - annual statement 年度报表；年度决算表
usOx= ^?= 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
P5?<_x0v4b annuitant 年金受益人
&[j]Bp? annuity 年金
*Y vRNHP annuity contract 年金合约
( U k , annuity on human life 人寿年金
n%$ &=-Fk antecedent debt 先前的债项
8&E}n(XE ante-dated cheque 倒填日期支票
C6QbBo anticipated expenditure 预期开支
Gvx[ 8I anticipated net profit 预期纯利
^Mytp> 7 anticipated revenue 预期收入
*Km7U-BG anti-inflation measure 反通货膨胀措施
w> 979g anti-inflationary stance 反通货膨胀立场
YV([2 apparent deficit 表面赤字
8_Z/ o5s apparent financial solvency 表面偿债能力
6E^~n apparent partner 表面合伙人
`w<J25 application for personal assessment 个人入息课税申请书
QUOKThY? application of fund 资金应用
\dkOK`)b application to release as liquidator and to destruct the books of accounts and documents
Gi7RMql6Q 申请免除清盘人职务及毁灭帐簿与文件
DWf$X1M appointed actuary 委任精算师
ai ^|N.! appointed auditor 委任核数师；委任审计师
S>f&6ZDNY( appointed trustee 委任的受托人
W`L!N& fB appointer 委任人
%Q4i%: Qi apportioned pro rata 按比例分摊
9_huI'"p apportionment 分配；分摊
m{(+ 6-8|m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/Ox)|) l apportionment formula 分摊方程式
G]*|H0j apportionment of estate duty 遗产税的分摊
<B[G |FY, appraisal 估价；评估
m ,tXE%l appreciable growth 可观增长
'HaD~pa appreciable impact 显着影响
4JO@BV >t appreciable increase 可观增长
&]iKr iG appreciation 增值；升值
$f -hUOuyo appreciation against other currencies 相对其他货币升值
v?j!&d> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@8gEH+r appreciation tax 增值税
(3%t+aqq appropriation 拨款；拨用；拨付
u$\a3 yi appropriation account 拨款帐目
rC }}r!! Appropriation Bill 拨款法案
Yx%bn?%;& appropriation-in-aid system 补助拨款办法
geGeZ5+B approved assets 核准资产
r<yhI>>;< approved basket stock 认可一篮子证券
PRr*]$\&Mj approved budget 核准预算
fN[8N$1- approved charitable donation 认可慈善捐款
xPC"c* approved charitable institution 认可慈善机构
U Cb02h approved currency 核准货币；认可货币
m#H_*L0 approved estimates 核准预算
OhwF )p= approved estimates of expenditure 核准开支预算
O@&+} D> approved overseas insurer 核准海外保险人
tZ 8 e`r* approved overseas trust company 核准海外信托公司
Tr .hmG U approved pooled investment fund 核准汇集投资基金
5D' bJ6PO approved provident fund scheme 认可公积金计划
4#BRx#\ O approved provision 核准拨款
m<@ z}%v- approved redeemable share 核准可赎回股份
= `t^~.5 approved regional stock 认可地区性证券
d2jr8U approved retirement scheme 认可退休金计划
5*G%IR@@LK approved subordinated loan 核准附属贷款
Qv{,wytyO arbitrage 套戥；套汇；套利
f / ahwz arbitrageur 套戥者；套汇者
"J19*<~ arbitrary amount 临时款项
, =y# m- 9 arrangement 措施；安排；协定
g9>~HF$U arrears 欠款
x';u CKWV arrears of pay 欠付薪酬
-%m3-xZA arrears of revenue 逾期未收税款；逾期未收的帐项
5PiOH"!19 articles of association 组织章程；组织细则；组织章程细则
W{Z^n(f4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;l!`C' :' ascertainment of profit 确定利润
yrr )
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"Asia Clear" “亚洲结算系统”
qd6fU^)i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J YmAn ?o- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Gy C)E Fd Asian Development Fund [ADF] 亚洲发展基金
+5X DF Asian dollar bond 亚洲美元债券
<z0WLw0'z Asian dollar market 亚洲美元市场
q7Es$zjX Asian dollar rate 亚洲美元利率
AW8'RfC. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wCb(>pL0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
f[jN wb asked price 沽盘；喊价；索价；卖方报价
4Z5#F]OA7 assessable income 应评税入息
HEY4$Lf(I assessable loss 应评税亏损
|>1hu 1 assessable profit 应评税利润
j43$]'- assessable value 应评税值
G0d&@okbFC assessed profit 估定利润
?F@%S3 h. assessed value 经评估价值
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V=AQ assessment 评税；评定；估价；评税单
{IM! Wb assessment number 评税编号；估价编号
}Dfwm)]Q assessment of additional tax 补加税评税
pIO4,VL;W assessment of performance 业绩评估；实绩评价
r"wtZ]69 Assessor 评税主任
J;QUPpH Z asset price bubbles 资产价格泡沫
$G !R,eQ asset-backed securities 具资产保证的证券
I:= dG[\h2 assets accretion 资产增值
sYn[uPefj assets and liabilities 资产与负债
Vxdp| assets betterment statement 资产递增表；资产改进表
82:Wvp6 assets lending 实物放款；有抵押贷款
x` /) g( assets of the company passing on the death 死者去世时转移的公司资产
:tj-gDa\Y assets pledged as security for liabilities 用作负债抵押的资产
SbT5u3,' assets portfolio 资产投资组合
b2) \
MNH assets price 资产价格
K1q+~4>\| assets quality 资产质素
T *>` ,}J assets realization 资产变现
6mPm=I[oh assets refinancing arrangement 资产再集资安排
,+1m`9} assets securitization 资产证券化
w{,4rk;Hr assets situated outside Hong Kong 在香港以外地方的资产
}31Z X assets stripping 削减资产；拆卖资产
MC!ZX)mF assets value 资产值
UY>v"M assignee 承让人
9
[Y-M assignment 转让；转让书；转让契
C" eXs#A assignment of interest 权益转让
QMp r v*i assignment of letters patent and trade mark 专利证书及商标转让
0b-?q&*_ assignment of property 物业转让；物业转让书
p] &j ;H. assignment right 转让权
wij,N(,H assignor 转让人
GjT#%GBF associate 有联系的人；有关连人士；相联者；合伙人；联系人
_D;@v?n6!O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*@S@x{{s associate member 附属会员
^v ni&sJ associated body corporate 相联法人团体
4na8 associated company 相联公司；联属公司
x]4Kkpqm associated corporation 相联法团
Gi?_ujZ R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!@L=;1, 公认会计师公会〔英国〕
ocQWQ Association of Futures Exchange Brokers 香港期货经纪协会
v#oi0-9o[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3S~(:#| association of underwriters 承保人组织
9l zQ\} assumption of control 接管
q{' ~+Nq assurance 担保；保险；转易；转易书
< n?= |g assurance of interest 权益的转易
Gt-UJ-RR y at 19XX price 按一九ＸＸ年价格计算
$:bih4 @> at a discount 按赔价计算；按贴水价格计算；打折扣
a)s;dp}T% at a premium 按溢价计算；按升水价格计算
9;=dxWf at call 通知付款；按通知
/yPXMJ6W~R at constant market price 按固定市价计算
( [E]_Q at constant price 按固定价格计算
A o/vp-e at cost 按成本计算
Z S|WnMH at current market price 按当时市价计算；按现时市价计算
M"Y0jQ( at current price 按当时价格计算；按现时价格计算
"lVqU at factor cost 按要素成本计算；按生产要素成本计算
l|"6yB | at money-of-the-day price 按付款当日价格计算
[M+tB" _ at or better 按指定或较佳价位〔买卖指令〕
,T5u'"; at par 按面值计算；平价
I0 Ia6w9 at sight 见票即付
?ny = at the close 按收市盘
uh3) 0.nR at the opening 按开市盘
3vic(^Qh attestation 见证；见证条款
F jrINxL7^ at-the-money option 平价期权
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[@)R!3H attorney 受权人；受托代表人
+]wuJSxc attornment 新拥有人承认书
q9*MNHg } attributable profit 可归属利润
<M+R\SH- attributable share value 可归属股份价值
CboLH0Fa Auckland Stock Exchange 奥克兰证券交易所
!!,0'c auction 拍卖
OSDy'@
auctioneer 拍卖商
\=e8%.#@J audit 审计；核数
/bVZ::A&_ Audit Commission 审计署
x4kWLy7Sz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/@oLe[Mz$ 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〕
O[q\ e<V< audit review 帐目审查
qRB7Ec_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
` lpz-"EEV audited account 审计帐目；经审计的帐目
P,xwSvO#M audited annual account 经审计的周年帐目
c4mh EE- audited balance sheet 经审计的资产负债表
^) )RM _ic auditor 核数师；核数主任；审计师
iz^qR={bW auditor's certificate 核数师证明书；审计师证明书
X&\ d)/Y auditor's report 核数师报告；审计师报告
k5BXirB Aussie bond 澳元债券
QfpuZEUK austerity budget 紧缩预算
MmoR~~* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6z,Dyy]tl Australia All Ordinaries Index 澳洲所有普通股票指数
a:rX9-** Australian Dollar [AUD] 澳元
F`+\>ae$h Australian Options Market 澳大利亚期权市场
q0xjA Australian Securities Commission 澳洲证券事务监察委员会
:QQlI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_F(P*[[& Australian Stock Exchange 澳大利亚证券交易所
:z"!k zdJ Austrian Schilling [ATS] 奥地利先令
2)0b2QbQ authentication 认证；鉴证
vp)Vb^K> authority to purchase 委托购买证；委购书
I[Ic$ta authorization 认可；核准；授权；授权书
n> w`26MMp authorization by direction 指示授权
cNK)5-
U authorization by instruction 指令授权
nhT(P`6 authorization by warrant 令状授权
9.OA, 6 authorization of unit trust 单位信托的认可
1} m3 ; authorized agent 指定代理人
IVvtX} authorized capital 法定资本
-yH,5 vD authorized clerk 出市员
"jg@w%~ authorized dealer 认可交易商
2a =sm1? authorized financial institution 认可财务机构
PD[z#T!' authorized fund 认可基金
,^s0</v e authorized fund house 获授权的基金公司；认可基金公司
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x0> authorized institution 认可机构
a$11PBi[9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j6:7AH|!)2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
K >tf, authorized insurer 获授权保险人；获认可承保人
zd %rs~*c authorized investment 特准投资项目
KM,|} .@: authorized person 获授权人
A$/\1282 authorized representative 获授权代表
:%r S
=f authorized share capital 法定股本
rfcN/:k automated quotation system 自动报价系统
| }&RX D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
</zXA$m 自动交易系统〔香港期货交易所有限公司〕
Y g|lq9gD automatic adjustment mechanism 自动调整机制
&p(0K 4: automatic adjustment system 自动调整系统
wVl+]zB Automatic Clearing House 自动票据交换所
GC@+V|u automatic exchange rates accumulation system 自动化汇率累集系统
=6 r:A<F!n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>7Jr^o#|_x automatic teller machine [ATM] 自动柜员机
EM j;2! autopay 自动转帐
Fzq41jiS available assets 可用资产
"eAy^, available fiscal reserve 现存财政储备
L1m{]> {- available profit 可用利润
cD EJk?3+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=Ufr^naA average 平均；平均数；海损
Bn?V9TEoO average basic salary 平均基本薪金
zU5Hb2a average consumer expenditure 平均消费开支；一般消费开支
u eb-2[= average cost 平均成本
CON0E~" average cost of land production 增辟土地平均成本
)Di \_/G average daily turnover 平均每日成交额
L5fuM]G` average daily wage rate 平均每日工资率
[]kN16F average expenditure pattern 平均开支模式
AI ijCL average growth rate 平均增长率
n| !@1sd average net fixed assets 固定资产平均净值
!vD{Df> average of relatives 相对价格平均数
I~*
? d average price 平均价格
( <*e average propensity to consume 平均消费倾向；一般消费倾向
= duks\)O average propensity to save 平均储蓄倾向；一般储蓄倾向
,Ds.x@p average rate 平均率
Z=S>0|`R average revenue 平均收入；平均收益
;az5ZsvN
D average stock 平均库存；平均存货
xG2+(f#C1 average yearly rent 平均年租
8P' ana avoidance of double taxation 避免双重课税
r{?Ta iK avoidance of tax 避税
