A:
#bCzWg A share Ａ股；甲类股份
u=& $Z abatement of tax 减税；减扣免税额
0*50uK=5 ABN AMRO Bank N.V. 荷兰银行
nAk ;a|Q above-the-line expenditure 线上项目支出；经常预算支出
0wZAs G"Bg above-the-line receipt 线上项目收入；经常预算收入
Py~N.@(:1u ABSA Asia Limited 南非联合亚洲有限公司
wOr pp3I absolute change 绝对数值变更
Gn >~CoFN absolute expenditure 实际开支
x_OZdI absolute guideline figure 绝对准则数字
)!g@MHHL absolute interest 绝对权益
of0 hJR absolute order of discharge 绝对破产解除令
+9]CGYj absolute profit margin 绝对利润幅度
/A>1TPb09" absolute value 实值；绝对值
s p &g absolutely vested interest 绝对既得权益
XE?,)8 absorbed cost 已吸收成本；已分摊成本
.7r$jmuFs absorption 吸收；分摊；合并
z.0!FUd absorption rate 吸收率；摊配率；分摊率
ydf;g5OZ ACB Finance Limited 亚洲商业财务有限公司
2/RW( U acceptable form of reciprocity 合理的互惠条件
!Tu 4V\^~A acceptable rate 适当利率；适当汇率
'OvyQ/T
acceptance agreement 承兑协议
^/"2s}+ acceptance for honour 参加承兑
3TF'[(K= acceptor 承兑人；接受人；受票人
W0s3nio acceptor for honour 参加承兑人
p ^U#1c accident insurance 意外保险
aT}?-CUxx Accident Insurance Association of Hong Kong 香港意外保险公会
_v +At;Y accident insurance scheme 意外保险计划
a.B<W9$` accident year basis 意外年度基准
{z*`*
O@ accommodation 通融；贷款
BTa#}LBZ+ accommodation bill 通融票据；空头票据
&d&n sQ accommodation party 汇票代发人
eZ;DNZK av account balance 帐户余额；帐户结余
W=zp:6Z~ account book 帐簿
dY'>'1>P
9 account collected in advance 预收款项
}(v <f*7=n account current book 往来帐簿
S'(H l}h!. account of after-acquired property 事后取得的财产报告
S\W&{ +3 account of defaulter 拖欠帐目
c*Q6k<SKR account payable 应付帐款
apd"p{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
8npjQ;%4> account receivable 应收帐款
5gH'CzU? account receivable report 应收帐款报表
QIu! o,B account statement 结单；帐单；会计财务报表
%tZ[wwt account title 帐户名称；会计科目
;7bY>zc(w accountant's report 会计师报告
A\T9>z^k Accountant's Report Rules 会计师报告规则
7,,#f&jP accounting and auditing procedure 会计与审计程序；会计与核数程序
~ _W>ND Accounting Arrangements 《会计安排》
@j+X>TD accounting basis 会计基础
'Z`fZ5q accounting by Official Receiver 破产管理署署长呈交的帐目
_VI3b$ Accounting Circular 《会计通告》
p5 )+R/ accounting class 会计类别
)ioIn`g^- accounting date 记帐日期；会计结算日期
fhbILg accounting for money 款项核算
D0 @d }N Accounting Officer 会计主任
]R6Z(^XT,E accounting period 会计报告期；会计期
vH/ Y]Am accounting policy 会计政策；会计方针
9<6Hs3|.! accounting practice 会计惯例
A:Y W Xcg accounting principle 会计准则
<PTi>C8;r accounting record 会计记录
VIg=| Oe), accounting report 会计报告
Mp)|5<% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
uW^ W/S%' Accounting Society of China 中国会计学会
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f+hB accounting statement 会计报表
,7*-%05[\ accounting system 会计制度；会计系统
) kK" 1\m accounting transaction 会计事项；帐务交易
vp..>BMJ accounting treatment 会计处理
Wkc^?0p accounting year 会计年度
5 @61=Au accretion 增值；添加
hSfLNv K
accrual 应计项目；应累算数目
GN
?1dwI accrual basis 应计制；权责发生制
V9<Ce Tl' accrual basis accounting 应计制会计；权责发生制会计
?%RR+(2m accrue 应累算；应计
~.f[K{h8 accrued benefit 应累算利益
Q2K)Nl >_ accrued charges 应计费用
31n|ScXv accrued cumulative preference share dividend 应累算的累积优先股股息
eKek~U& accrued expenses 应累算费用
}*3#*y " accrued interest payable 应付利息；应计未付利息
a#i%7mfn accrued interest receivable 应收利息；应计未收利息
?*A"#0 accrued right 累算权益
7T@"2WYat accruing profit 应累算的利润
~AG."<} accumulated fiscal reserve 累积财政储备
u@$pOLI accumulated profit 累积利润；滚存溢利
)0 xEI accumulated reserve 累积储备
TM?7F2 accumulation of surplus income 累积收益盈余
E?3$ *t acquired assets 既得资产
TM1J1GU acquisition 收购；购置；取得
P'q . _U acquisition cost 购置成本
`8 N],X acquisition expenses 购置费用
<|_b: acquisition of 100% interest 收购全部股权
nO7 #m~ acquisition of control 取得控制权
G?QU|<mj< acquisition of fixed assets 购置固定资产
VKXZA2<?' acquisition of shell “买壳”
D sH`I %w{ acquisition price 收购价
fE&wtw{gi act of God 天灾
8GFA}_(^R acting partner 执事合伙人
O4w:BWVsn active market 买卖活跃的市场；交投畅旺的市场；旺市
;
#^Jy#) active partner 积极参与的合伙人
}^ G&n';J active trading 交投活跃
_HkB+D0v actual circulation 实际流通
}%I)b U actual cost 实际成本
9\[A%jp#K@ actual expenditure 实际开支；实际支出
gC}D0l[ actual income 实际入息；实际收入；实际收益
<u 85>x actual market 现货市场
kFF)6z:2 actual price 现货价；实际价格
W_z?t ; actual profit 实际利润
A1nE p0%Y actual quotation 实盘；实际价位；实际报价
M/^k ita actual year basis 按实际年度计算
2gb MUdpp actuals 实货
~TEKxgU actuarial investigation 精算调查
w=S7zzL) actuarial principle 精算原则
/]*#+;;% actuarial report 精算师报告
A`qb5LLJ) Actuarial Society of Hong Kong 香港精算学会
%l8nTcL_ ? actuarial valuation 精算师估值
$>mTPNF actuary 精算师
8GD!]t# ad referendum agreement 暂定协议；有待覆核的协定
{|Pz 9a- : ad valorem duty 从价税；按值征税
fG\]&LFBU ad valorem duty system 从价税制
hV4\#K[ ad valorem fee 从价费
Mb0cdK?h A ad valorem tariff 从价关税
lj o^ 2 additional allowance 额外免税额
2eh j2T additional amount for unexpired risk 未过期风险的额外款额
3U73_ =>=& additional assessable profit 补加应评税利润
9p5{,9 .3* additional assessment 补加评税
Cq, hzi- additional commitment 额外承担
>4 } 2~; additional commitment vote 额外承担拨款
WxF rqUz additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#Zy-X_r additional dependent parent allowance 供养父母额外免税额
DG
$._ additional provision 额外拨款
d^<a)>5h additional stamp duty 附加印花税
,Cckp! 6 additional tax 补加税罚款；补加税款
KGI0 |Z]n~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7 VwLyy adjudged bankrupt 被裁定破产
P"WnU'+ adjudicated bankrupt 裁定破产人
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x_WO_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Aa;s.:? adjudication of bankruptcy 裁定破产；宣告破产
32*FI SH^ adjudication of insolvency 裁定无力偿还债务
'ehJr/0&g adjusted actual 经调整的实数；调整后的实数
,3{z_Rax- adjusted current assets 经调整的流动资产；调整后的流动资产
n/3gx4.g adjusted figure 经调整的数字；调整后的数额
%Pb 5PIk4 adjusted liabilities 经调整的负债；调整后的负债
*R6n +d adjusted loss 经调整的亏损；调整后的亏损
(mJqI)m8 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
2W=(
{e)$ adjusted profit 经调整的利润；调整后的利润
6:Nz=sw8 adjusted surplus 经调整的盈余额；调整后的盈余额
cn4C K. ? adjusted value 经调整的价值；调整后的价值
?"no~(EB adjustment 调整；修订；理算〔保险〕
@P c]qu adjustment centre 调剂中心
l&d 6G0 adjustment lag 调整过程的时间差距；调整时差
U-#t&yjh# adjustment mechanism 调整机制
O} !L;? adjustment of loss 亏损调整
=*YK6 adjustment process 调整过程；调整程序
3=r8kh7, adjustment range 调整幅度
n_n0Q}du administered exchange rate 受管制汇率
hC.7Z] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J0U9zI4 administration expenses 行政费用
+{j? +4(B administration fee 手续费；行政费
43;@m}|7$ administration in bankruptcy 破产管理
_r}oYs%1 administration order 遗产管理令
@: ~O administrator 管理人；遗产管理人
f*g>~! administrator of the estate 遗产管理人
U$`)|/8 admission of debt 债项承认书
3?vasL admission of proof 接纳债权证明
QJ
ueU%| advance 放贷款项；垫付款项；预支款项；预付款项
<~}t;ji advance account 暂支帐目；预付款帐户
Hiz e
m! advance compensation 预付补偿金
7FVu [Qu advance from shareholder 股东垫款
^ #R-_I advance pending reimbursement 预支以待日后付还
3d.JV'C'c advanced economy 先进经济体系
q)ygSOtj advancement 预付；预付财产
)-9G *3 advances warrant 垫款令
KsGS s9 advancing 贷出
V X<ZB +R adverse balance 逆差
b+NF: -fO adverse exchange 逆汇
W.ud<OKP90 advertisement addressed to shareholders 在报章刊登的致股东通告
b\ %=mN advice for collection 托收通知书
OH28H),} advice of drawing 提款通知书；汇票通知书
7"r7F#D=G advice of payment 付款通知
- P 5VE0 Advisory Committee [Securities and Futures Commission]
S #X$QD 谘询委员会〔证券及期货事务监察委员会〕
'r%`(Z{~ Advisory Committee on Diversification 经济多元化谘询委员会
daaEN( affidavit 誓章；遗产申报誓章
SPIYB/C affidavit of no receipt 述明无收款的誓章
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asB affiliate 联号；联营公司；附属公司
KLXv?4! affiliated company 附属公司；联号；联营公司
l{4=La{?j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*_$%Tv.] affordability 负担能力
bu RXzSR African Development Bank [AfDB] 非洲开发银行
I'o9.B 8%# after-acquired property 事后取得的财产
X9nt;A2TU+ after-hours dealing 市后交易
<GShm~XD2 after-tax profit 税后盈利；税后利润；税后溢利
qoMYiF}/e agency agreement 代理协议
DFs
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aI|<t^X agency fee 代理费
J!
>HT'M Agency Law 《代理法》
)}?'1ciHI agent 代理人；承销人
&j/ WjZPF agent of company 公司代理人
+b] g ; agent's fee 代理人费；经纪费
6:B[8otQ aggregate 总计；总数；总体数字
:eI .E:/' aggregate amount 总款额；总额
vZC2F aggregate assets and liabilities 总体资产与负债
4T6d ju aggregate at constant price 按固定价格计算的总体数字
vhEPk2wD, aggregate demand 总需求
g ?M\Z"; aggregate gross position 总持仓量
v'.?:S&m aggregate limit 总限额
$.(>Sj1 aggregate of salaries tax 合计薪俸税
O@3EJkv aggregate performance 总体表现；总体业绩
9c806>]U^ aggregate supply 总体供应
@3[Z Q F aggregate surplus 总盈余
pCA(>( aggregate total 整体总额
V5K!u8T aggregate value 总值；合计价值
A5Yfm.Jy aggregated basis 合计基准
2"nd(+ QH aggregated net chargeable income 合计应课税入息实额
SPL72+S`, aggregation 合并计算；合计；总和
(]>c8;o#b aggregation of incomes of husband and wife 夫妇入息合并计算
6 Pl$DSu aggregation of property 财产的总和
'M+iVF6 agio 差价；贴水
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$$4<L 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》
=4y ME Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lMp)T** 《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》
[dsH0 D&T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jh`&c{#*)M 《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》
G3 #c Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i}RxTmG< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
YmHn*N }:U agreement for a settlement 授产协议
L1.<LB^4' agreement for assignment 转让协议
A7-QOqST( agreement for sale 售卖协议；买卖协议
;,Sl+)@h agreement for sale and purchase 买卖协议
?D\6CsNp(2 agreement for the payment of interest 支付利息协议
VbK| VON[ agreement for the repayment of money 还款协议
j0o_`` agreement of reinsurance 再保险协议
8 ;.WX Agricultural Bank of China 中国农业银行
R3&W.?C
T air passenger departure tax 飞机乘客离境税
Bfaj4i ;_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
zp"sM
z] airport tax 机场税
kwK<?\D alcohol duty 酒精税
%|o4 U0c alienation 让与；让渡；转让
;04doub alimony 生活费；赡养费
sxl29y^* All Ordinaries Index [AOI] 所有普通股指数
`#2}[D all risks 全险；综合险
+|Xx=1_?BK All Sales Record for Stock Market 《股票市场成交报告》
%`HAg MgP Allied Capital Resources Limited 新联财务有限公司
}9>W41 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pF#nj`L allocation letter 拨款信件
'(kG c% allocation of fund 分配款项；预留款项
>m T2g allocation of profit 利润分配；溢利分配
>! wX% QHH allocation warrant 拨款令
&iL"= \# allotment 分配；配股
3yDa 5q{ allotment notice 股份配售通知；配股通知
[1d lV/ allotment of shares 股份分配
A%oHx|PD allowable 可获宽免；免税的
(<(8(} x allowable business loss 可扣除的营业亏损
2> .B*P allowable expenses 可扣税的支出
r3/ H_Z allowance 免税额；津贴；备抵；准备金
V;~W,o ! allowance for debts 债项的免税额
=wPl;SDf! allowance for depreciation by wear and tear 耗损折旧免税额
cW26TtU( allowance for funeral expenses 殡殓费的免税额
uOs
8|pj, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%Ox*?l _ allowance for repairs and outgoings 修葺及支出方面的免税额
?A2# V(4 allowance to debtor 给债务人的津贴
5X nA.?F^ alteration of capital 资本更改
E*.D_F alternate trustee 候补受托人
_%; $y5]v amalgamation 合并
OYgD9T.8^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-JaC~v(0 ambit of charges 征税范围；收费范围
tV@!jaj\ amended valuation 经修订的估值
7
\!t/< American Commodities Exchange 美国商品交易所
7:R8QS9 American Express Bank Limited 美国运通银行
yiSv#wD9 American Stock Exchange 美国证券交易所
< :2El9l! amortization 摊销
\$V~kgQ0 amount due from banks 存放银行同业的款项
z(aei(U= amount due from banks abroad 存放海外银行同业的款项
y0M^oL x amount due from holding companies 控股公司欠款
t@ >Uc`% amount due from local banks 存放本港银行同业的款项
| OUr=b amount due to banks 银行同业的存款
&$qqF& amount due to banks abroad 海外银行同业的存款
@.a[2,o_ amount due to holding companies 控股公司存款
pqBd# amount due to local banks 本港银行同业的存款
d11 ~ mU\ amount due to outport banks 外埠银行同业的存款
GG5wiN*2S amount for note issue 发行纸币的款额
#<S+E7uTs amount of bond 担保契据的款额
4E J amount of consideration 代价款额
vR3'B3y amount of contribution 供款数额
votv rZ= amount of indebtedness 负债款额
.4^Ep\\ amount of principal of the loan 贷款本金额
- ~T LI&[ amount of rates chargeable 应征差饷数额
7d]}BLpjWz amount of share capital 股本额
:xm, Ok amount of sums assured 承保款额
+tkD T@ ` amount of variation 变动幅度
,sn
?V~) amount of vote 拨款数额
x}i:nLhL amount payable 应付款额
\&`S~c V9 amount receivable 应收款额
H.hF`n Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t`o-HWfS. analysis 分析
x D,BlDV ancillary risk 附属风险
0ym>Hbax) annual account 周年帐目；周年帐目报表；年度决算；年结
B4r4PSB>! annual accounting date 年结日期
.v9 #|d d+ annual allowance 每年免税额；年积金；年度津贴；年津
C bVU z< annual balance 年度余额
MVs@~= annual disposable income 每年可动用收入
[, 3o annual estimates 周年预算
PzWhB* iBR annual fee 年费
cclx$)X1X annual general meeting 周年大会
0hn N>? annual growth rate 年增率；每年增长率
!=3[Bm G annual long-term supplement 长期个案每年补助金
/9, !)/j annual pensionable emolument 可供计算退休金的年薪
t Q385en annual report 年报
uwXquOw Annual Report on the Consumer Price Index 《消费物价指数年报》
U
]`SM6 annual return 周年报表；周年申报表；每年报税表格
eqb8W5h' Annual Return Rules 《周年报表规则》
3J3 2W@}.K annual review of consumer prices 每年消费物价回顾
Ya<S/9c annual roll-forward basis 逐年延展方式
G< # 9` annual salary 年薪
MxD,xpf annual statement 年度报表；年度决算表
@Z& El:]3> 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
7;jwKA;k annuitant 年金受益人
Kp'_lKW)]q annuity 年金
lRF04 annuity contract 年金合约
<La $'lG4J annuity on human life 人寿年金
-hiG8%l5 antecedent debt 先前的债项
SpU+y|\[0 ante-dated cheque 倒填日期支票
Wl/oun~o anticipated expenditure 预期开支
?{NP3
anticipated net profit 预期纯利
"-88bF~ anticipated revenue 预期收入
I} m\(TS-" anti-inflation measure 反通货膨胀措施
Z, ^`R] 9 anti-inflationary stance 反通货膨胀立场
OS;qb:; apparent deficit 表面赤字
pwtB{6)VH{ apparent financial solvency 表面偿债能力
!}<d6&!py apparent partner 表面合伙人
S}f 3b N application for personal assessment 个人入息课税申请书
rG|lRT3-K application of fund 资金应用
rkugV&BhV application to release as liquidator and to destruct the books of accounts and documents
9E5Ec~l 申请免除清盘人职务及毁灭帐簿与文件
~[l6; bn appointed actuary 委任精算师
fb3(9 appointed auditor 委任核数师；委任审计师
4{=zO(> appointed trustee 委任的受托人
0+L:+S appointer 委任人
D1rXTI$$ apportioned pro rata 按比例分摊
Anr''J&9`H apportionment 分配；分摊
<ZcJC+k Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ri=:=oF( apportionment formula 分摊方程式
8yij=T* apportionment of estate duty 遗产税的分摊
o@*eC L= appraisal 估价；评估
@/FE! 6 |O appreciable growth 可观增长
(KtuikJ32^ appreciable impact 显着影响
2fFZ70Yh appreciable increase 可观增长
n}/?nP\% appreciation 增值；升值
vik A
appreciation against other currencies 相对其他货币升值
;rXkU9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R?MRRq appreciation tax 增值税
Q#w mS&$f appropriation 拨款；拨用；拨付
&YC Z
L appropriation account 拨款帐目
h_#x@p Appropriation Bill 拨款法案
> Dy<@e appropriation-in-aid system 补助拨款办法
ix4O -o{ approved assets 核准资产
< qJI]P approved basket stock 认可一篮子证券
FcVQ_6 approved budget 核准预算
m}ZkNWH approved charitable donation 认可慈善捐款
E[q:65xl approved charitable institution 认可慈善机构
E-gI'qG\( approved currency 核准货币；认可货币
.' foS>W=t approved estimates 核准预算
tljZE ) approved estimates of expenditure 核准开支预算
XrP 'FLY o approved overseas insurer 核准海外保险人
B_R
J;.oH approved overseas trust company 核准海外信托公司
p}H:t24Cr5 approved pooled investment fund 核准汇集投资基金
vP6NIcWC3 approved provident fund scheme 认可公积金计划
t|-TG\Q X approved provision 核准拨款
(K9pr>le approved redeemable share 核准可赎回股份
\ OPJ*/U approved regional stock 认可地区性证券
x-27rGN approved retirement scheme 认可退休金计划
^{Wx\+*! approved subordinated loan 核准附属贷款
hWc`4xdl arbitrage 套戥；套汇；套利
zwJB.4@ arbitrageur 套戥者；套汇者
(=&z:-52V arbitrary amount 临时款项
dpG l arrangement 措施；安排；协定
1<|\df. arrears 欠款
-KV)1kET arrears of pay 欠付薪酬
sNB*S{ arrears of revenue 逾期未收税款；逾期未收的帐项
(5CdA1| articles of association 组织章程；组织细则；组织章程细则
:kU#5Aj gK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
K /WnK:LU ascertainment of profit 确定利润
X 4L"M%i "Asia Clear" “亚洲结算系统”
K^32nQ X Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5i71@?q; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
PL"u^G` Asian Development Fund [ADF] 亚洲发展基金
TwPp Z@ Asian dollar bond 亚洲美元债券
D)shWJRlvW Asian dollar market 亚洲美元市场
wavyREK Asian dollar rate 亚洲美元利率
a(.q=W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&[
oW"Q { Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1. A@5* Q asked price 沽盘；喊价；索价；卖方报价
efzS]1Jpz assessable income 应评税入息
hc7"0mV d{ assessable loss 应评税亏损
X %(1C,C( assessable profit 应评税利润
. -ihxEbzr assessable value 应评税值
qm mQH S assessed profit 估定利润
^ .3(o{g assessed value 经评估价值
e BT+| assessment 评税；评定；估价；评税单
CgT5sk} assessment number 评税编号；估价编号
_*iy *:(o assessment of additional tax 补加税评税
B:mtl?69g assessment of performance 业绩评估；实绩评价
om_UQgC@r Assessor 评税主任
h]6m+oPW asset price bubbles 资产价格泡沫
j(aok5:e asset-backed securities 具资产保证的证券
e^!>W %.7Z assets accretion 资产增值
uwI$t[ assets and liabilities 资产与负债
<Wr n/%tL assets betterment statement 资产递增表；资产改进表
:O?+Ywn assets lending 实物放款；有抵押贷款
q,;8Ka ) assets of the company passing on the death 死者去世时转移的公司资产
S? Y%} assets pledged as security for liabilities 用作负债抵押的资产
oS >VN< assets portfolio 资产投资组合
!LI
8Xk assets price 资产价格
DP@F- Q4 assets quality 资产质素
jJ.is r|` assets realization 资产变现
ATRB9 assets refinancing arrangement 资产再集资安排
wWYo\WH' assets securitization 资产证券化
gh9Gc1tKt assets situated outside Hong Kong 在香港以外地方的资产
Pzt 5'O@dA assets stripping 削减资产；拆卖资产
cG)U01/ " assets value 资产值
C>NLZM T assignee 承让人
F)8M9%g5m assignment 转让；转让书；转让契
shk yN assignment of interest 权益转让
g9~QNA assignment of letters patent and trade mark 专利证书及商标转让
>DM^/ EAG{ assignment of property 物业转让；物业转让书
iQd,xr assignment right 转让权
t,w'w_C assignor 转让人
bU$f4J associate 有联系的人；有关连人士；相联者；合伙人；联系人
e^=b#!}-5: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=|+%^)E
associate member 附属会员
)L+>^cJI< associated body corporate 相联法人团体
_^ZBSx09) associated company 相联公司；联属公司
5ho!}K associated corporation 相联法团
c)`=wDi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,7:? Du} 公认会计师公会〔英国〕
F[q )ME+`) Association of Futures Exchange Brokers 香港期货经纪协会
N({0" 7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
BbIg]E/G association of underwriters 承保人组织
`;
+UWdAR assumption of control 接管
"?AJ(>wP assurance 担保；保险；转易；转易书
fphi['X assurance of interest 权益的转易
/OD@Xl];K at 19XX price 按一九ＸＸ年价格计算
MV.&GUez{ at a discount 按赔价计算；按贴水价格计算；打折扣
SD _P=? at a premium 按溢价计算；按升水价格计算
h"}c_l Y9 at call 通知付款；按通知
u> @@ at constant market price 按固定市价计算
%/n#{;c# at constant price 按固定价格计算
H |%'$oWp at cost 按成本计算
|=u
}1G? at current market price 按当时市价计算；按现时市价计算
4e20\q_{ at current price 按当时价格计算；按现时价格计算
50`=[l`V at factor cost 按要素成本计算；按生产要素成本计算
zI7iZ"2a at money-of-the-day price 按付款当日价格计算
U m~DA at or better 按指定或较佳价位〔买卖指令〕
BMdcW
MYU\ at par 按面值计算；平价
he! Uq%e at sight 见票即付
'ZFbyt Q2
at the close 按收市盘
<SKzCp\ at the opening 按开市盘
6DuA attestation 见证；见证条款
'z9}I
# at-the-money option 平价期权
dKp Uw9C#/ attorney 受权人；受托代表人
xLShMv} attornment 新拥有人承认书
a{
p1Yy-] attributable profit 可归属利润
X ..<U}e attributable share value 可归属股份价值
{> Yna"p Auckland Stock Exchange 奥克兰证券交易所
DCP
B9:u auction 拍卖
Lk lD^AJA auctioneer 拍卖商
Uz_OUTFM audit 审计；核数
G,X> f? Audit Commission 审计署
2cQG2N2* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,p' ;Xg6ez 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〕
ubs>(\`q" audit review 帐目审查
M@]@1Q.p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#z#`EBXV$6 audited account 审计帐目；经审计的帐目
v"YaMbu audited annual account 经审计的周年帐目
Gd Vrl[ audited balance sheet 经审计的资产负债表
YH,u*.I^/ auditor 核数师；核数主任；审计师
G L-Pir auditor's certificate 核数师证明书；审计师证明书
nN%Zed2O@6 auditor's report 核数师报告；审计师报告
Pi5($cn Aussie bond 澳元债券
SG@E*yT1 austerity budget 紧缩预算
fq?MnW c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8&wN9tPYZ Australia All Ordinaries Index 澳洲所有普通股票指数
BHf7\ +Ul Australian Dollar [AUD] 澳元
h $)4%Fy Australian Options Market 澳大利亚期权市场
-uei nd] Australian Securities Commission 澳洲证券事务监察委员会
P,<pG[^K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
* "d['V3 Australian Stock Exchange 澳大利亚证券交易所
~.$ca.Gf Austrian Schilling [ATS] 奥地利先令
@[v 4[yq- authentication 认证；鉴证
*J3Z.fq%:i authority to purchase 委托购买证；委购书
'FM _5`& authorization 认可；核准；授权；授权书
#i 5@G* authorization by direction 指示授权
888"X3.T authorization by instruction 指令授权
ms6dl-_t authorization by warrant 令状授权
PI&@/+ authorization of unit trust 单位信托的认可
,5}")T["u authorized agent 指定代理人
$O^"O Q_@ authorized capital 法定资本
~m3Tq.sYrY authorized clerk 出市员
a v"dJ m authorized dealer 认可交易商
4 3G2{ authorized financial institution 认可财务机构
z7!@^! r authorized fund 认可基金
UM}MK authorized fund house 获授权的基金公司；认可基金公司
2O(= 2X authorized institution 认可机构
z9
$1 j C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
G2yQHTbl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H~; s$!lG authorized insurer 获授权保险人；获认可承保人
}qg.Go authorized investment 特准投资项目
m](q,65 2 authorized person 获授权人
JN-W`2 authorized representative 获授权代表
-ZH6*7! authorized share capital 法定股本
HX#$ ^@Q( automated quotation system 自动报价系统
,CIsZ1[VS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
a 9!.e
rM 自动交易系统〔香港期货交易所有限公司〕
v[]&yD automatic adjustment mechanism 自动调整机制
-5y=K 4 0 automatic adjustment system 自动调整系统
E` b<^l` Automatic Clearing House 自动票据交换所
Ey&gZ$|& automatic exchange rates accumulation system 自动化汇率累集系统
oAF#bj_f Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3vj 1FbY automatic teller machine [ATM] 自动柜员机
?t [C?{' autopay 自动转帐
Yan,Bt{YJ available assets 可用资产
~=t K17i available fiscal reserve 现存财政储备
A>C8whx available profit 可用利润
aa&\HDh * Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jJ3dZ<# average 平均；平均数；海损
t_hr$ { average basic salary 平均基本薪金
^ Is#_Z| average consumer expenditure 平均消费开支；一般消费开支
15_Px9 average cost 平均成本
+:&|]$8< average cost of land production 增辟土地平均成本
:+Tvq, /" average daily turnover 平均每日成交额
Xz!O }M{4 average daily wage rate 平均每日工资率
\<%?=C'w~ average expenditure pattern 平均开支模式
JgMYy,q8t average growth rate 平均增长率
+jyWqld.K1 average net fixed assets 固定资产平均净值
Lnc>O'<5P9 average of relatives 相对价格平均数
[! YSW' average price 平均价格
SquuK1P= average propensity to consume 平均消费倾向；一般消费倾向
-d *je{c | average propensity to save 平均储蓄倾向；一般储蓄倾向
<x h";seL average rate 平均率
HFW8x9 Cc average revenue 平均收入；平均收益
v5 I}a7 average stock 平均库存；平均存货
P( 1Z average yearly rent 平均年租
;v m$F251 avoidance of double taxation 避免双重课税
F/:Jp3@ avoidance of tax 避税
