A:
iu9 <]1k A share Ａ股；甲类股份
nA)KRCi abatement of tax 减税；减扣免税额
3 1> $;" ABN AMRO Bank N.V. 荷兰银行
\lBY4j+; above-the-line expenditure 线上项目支出；经常预算支出
]XS[\qo above-the-line receipt 线上项目收入；经常预算收入
3 UX/ ABSA Asia Limited 南非联合亚洲有限公司
4?2$~\
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}3DZ`8u absolute expenditure 实际开支
abgA Ug) absolute guideline figure 绝对准则数字
/nas~{B absolute interest 绝对权益
r;C
BA'Z absolute order of discharge 绝对破产解除令
&hco3HfW absolute profit margin 绝对利润幅度
(aTpBXGr= absolute value 实值；绝对值
n=8DC& absolutely vested interest 绝对既得权益
XK=-$ 2 n absorbed cost 已吸收成本；已分摊成本
- D&d1 `N4 absorption 吸收；分摊；合并
76B A1x+G absorption rate 吸收率；摊配率；分摊率
c*c 8S~6 ACB Finance Limited 亚洲商业财务有限公司
E# U AC2Q acceptable form of reciprocity 合理的互惠条件
8[\ ~}Q6 acceptable rate 适当利率；适当汇率
^|j
@' @L acceptance agreement 承兑协议
O B5t+_ s acceptance for honour 参加承兑
4;D>s8dgG acceptor 承兑人；接受人；受票人
fUV;3du acceptor for honour 参加承兑人
__OH
gp 1 accident insurance 意外保险
*< ?~ Accident Insurance Association of Hong Kong 香港意外保险公会
y|Vwy4tK9 accident insurance scheme 意外保险计划
'U/X<LCl accident year basis 意外年度基准
'irHpN6n accommodation 通融；贷款
nKu)j3o` accommodation bill 通融票据；空头票据
nSR<( -j! accommodation party 汇票代发人
1 LUvs~Qu account balance 帐户余额；帐户结余
@5:# J ! account book 帐簿
}*>xSb1 account collected in advance 预收款项
)~LqB h account current book 往来帐簿
>9i%Yuy]( account of after-acquired property 事后取得的财产报告
l/6$BP U` account of defaulter 拖欠帐目
e]k\dj;,^% account payable 应付帐款
,E3Ze *(U account payee only [A/C payee only] 只可转帐；存入收款人帐户
746['sf4c account receivable 应收帐款
t YST&5Kh~ account receivable report 应收帐款报表
|Zm'! -_ account statement 结单；帐单；会计财务报表
d: {#Dk# account title 帐户名称；会计科目
[+.P'6/[$R accountant's report 会计师报告
}h=}!R'm Accountant's Report Rules 会计师报告规则
c)B
<d# accounting and auditing procedure 会计与审计程序；会计与核数程序
9JBVG~m+ Accounting Arrangements 《会计安排》
25wvB@0& accounting basis 会计基础
-?Kd[Ma accounting by Official Receiver 破产管理署署长呈交的帐目
;/s##7qf Accounting Circular 《会计通告》
&wea]./B accounting class 会计类别
Zg;%$ kSQ accounting date 记帐日期；会计结算日期
3"HX':8x accounting for money 款项核算
\s^4f# Accounting Officer 会计主任
jk9/EmV*r accounting period 会计报告期；会计期
^nGKuW7\ accounting policy 会计政策；会计方针
Z.E@aml\
accounting practice 会计惯例
=?oYEO7 accounting principle 会计准则
sMHP=2## accounting record 会计记录
uz'MUT(68 accounting report 会计报告
\_|g}&}6Y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=}wqo6Bn| Accounting Society of China 中国会计学会
\VAm4 accounting statement 会计报表
ee\xj$, accounting system 会计制度；会计系统
"^&Te%x_b accounting transaction 会计事项；帐务交易
] GH_; accounting treatment 会计处理
g t|:K)[,6 accounting year 会计年度
q)QM+4 accretion 增值；添加
RM6*c
. accrual 应计项目；应累算数目
] 3&BLq accrual basis 应计制；权责发生制
/P
koqA, accrual basis accounting 应计制会计；权责发生制会计
fj:q_P67o accrue 应累算；应计
dQ`=C Ir accrued benefit 应累算利益
u81@vEK:_ accrued charges 应计费用
e{E8_2d accrued cumulative preference share dividend 应累算的累积优先股股息
nz_1Fu>g| accrued expenses 应累算费用
>(BAIjF
E\ accrued interest payable 应付利息；应计未付利息
:/~TV accrued interest receivable 应收利息；应计未收利息
(!"&c*
< accrued right 累算权益
IEeh9:Km accruing profit 应累算的利润
u 1)
#^? accumulated fiscal reserve 累积财政储备
uB>OS 1= accumulated profit 累积利润；滚存溢利
6X[Mn2wYW accumulated reserve 累积储备
c# <p44> U accumulation of surplus income 累积收益盈余
<&MY/vV acquired assets 既得资产
F*J@O Y8i acquisition 收购；购置；取得
,]H2F']4Z acquisition cost 购置成本
8/BWe
;4 acquisition expenses 购置费用
D5$| vv1 acquisition of 100% interest 收购全部股权
'Fr"96C $ acquisition of control 取得控制权
+LB2V3UZ acquisition of fixed assets 购置固定资产
zya2 O?s acquisition of shell “买壳”
-4LckY=]1 acquisition price 收购价
" gQJeMU act of God 天灾
cTu"Tu\Qw acting partner 执事合伙人
wNQ hg active market 买卖活跃的市场；交投畅旺的市场；旺市
2e | m3 active partner 积极参与的合伙人
r31) Ed$ active trading 交投活跃
~tB#Q6`nB actual circulation 实际流通
~d"9? K^# actual cost 实际成本
TS49{^d$ actual expenditure 实际开支；实际支出
H tAO9 actual income 实际入息；实际收入；实际收益
" [`/J?W actual market 现货市场
2!Sl!x+i\' actual price 现货价；实际价格
.Hm1ispq actual profit 实际利润
(K `@OwD actual quotation 实盘；实际价位；实际报价
K(75)/ actual year basis 按实际年度计算
X6G 2$| actuals 实货
}[b3$WZ actuarial investigation 精算调查
qj:\ )#I actuarial principle 精算原则
A40Q~ X actuarial report 精算师报告
[Nv )37|W Actuarial Society of Hong Kong 香港精算学会
H*E4+3 y actuarial valuation 精算师估值
..;e p2jSs actuary 精算师
b<8,'QgB ad referendum agreement 暂定协议；有待覆核的协定
"pTU&H e ad valorem duty 从价税；按值征税
),5|Ves;t[ ad valorem duty system 从价税制
_ 0 h)O ad valorem fee 从价费
&at>sQ' ad valorem tariff 从价关税
]%ey rbU additional allowance 额外免税额
%[WOQ.Sh additional amount for unexpired risk 未过期风险的额外款额
Bhg ,P.7 additional assessable profit 补加应评税利润
kX "*kD additional assessment 补加评税
?G<.W [3 additional commitment 额外承担
H C(7,3 additional commitment vote 额外承担拨款
<Wa7$ h F additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\Y^GA;AMQQ additional dependent parent allowance 供养父母额外免税额
"a=dx|
Z additional provision 额外拨款
~U+W4%f8 additional stamp duty 附加印花税
e!oL!Zg additional tax 补加税罚款；补加税款
z# Db~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|"i"8~/@< adjudged bankrupt 被裁定破产
0@/C 5 v adjudicated bankrupt 裁定破产人
rq![a};~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
't n-o adjudication of bankruptcy 裁定破产；宣告破产
UoOxGo adjudication of insolvency 裁定无力偿还债务
g66x;2Q adjusted actual 经调整的实数；调整后的实数
EWK? vs adjusted current assets 经调整的流动资产；调整后的流动资产
P\{ }yd adjusted figure 经调整的数字；调整后的数额
&h'NC%"v adjusted liabilities 经调整的负债；调整后的负债
M~P h/ adjusted loss 经调整的亏损；调整后的亏损
$VnPs !a adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
qc"PTv0q adjusted profit 经调整的利润；调整后的利润
>?|c>HGX adjusted surplus 经调整的盈余额；调整后的盈余额
dLtmG:II adjusted value 经调整的价值；调整后的价值
M@< r8M] G adjustment 调整；修订；理算〔保险〕
a,eJO ? ? adjustment centre 调剂中心
NN] 8T adjustment lag 调整过程的时间差距；调整时差
bsdT>|gW adjustment mechanism 调整机制
G0b##-.'^ adjustment of loss 亏损调整
,iM dv+ adjustment process 调整过程；调整程序
p@[n(?duC. adjustment range 调整幅度
h {VdW}g administered exchange rate 受管制汇率
K8 Hj)$E61 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#8r1<`']! administration expenses 行政费用
pIl [)%F administration fee 手续费；行政费
]6@6g>f? administration in bankruptcy 破产管理
a3c43!J?M administration order 遗产管理令
\e' oAhM administrator 管理人；遗产管理人
^a?g~G administrator of the estate 遗产管理人
D8\9n HUD` admission of debt 债项承认书
0 LQ%tn admission of proof 接纳债权证明
CS\8ej}y advance 放贷款项；垫付款项；预支款项；预付款项
",P?jgs^g5 advance account 暂支帐目；预付款帐户
H?wf%0 advance compensation 预付补偿金
EqF>=5* advance from shareholder 股东垫款
:uB(PeAv* advance pending reimbursement 预支以待日后付还
Nn-EtM0w advanced economy 先进经济体系
iH>I V0
< advancement 预付；预付财产
:Ny^-4-N advances warrant 垫款令
f6`W(OiE advancing 贷出
m ;{(U Z adverse balance 逆差
oq[r+E-]$@ adverse exchange 逆汇
C=8I Ql[^e advertisement addressed to shareholders 在报章刊登的致股东通告
`*y%[ J,I# advice for collection 托收通知书
[
@9a advice of drawing 提款通知书；汇票通知书
@B Mu ov advice of payment 付款通知
& {=}U Advisory Committee [Securities and Futures Commission]
[7h/ 2La# 谘询委员会〔证券及期货事务监察委员会〕
l`r O)7 Advisory Committee on Diversification 经济多元化谘询委员会
to(lE2`.da affidavit 誓章；遗产申报誓章
q+{y v affidavit of no receipt 述明无收款的誓章
dZuPR affiliate 联号；联营公司；附属公司
~WKWx.ul affiliated company 附属公司；联号；联营公司
Q & S 7_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]e(\<R 6Gf affordability 负担能力
g5lK&-yu] African Development Bank [AfDB] 非洲开发银行
2)9XTY 6$ after-acquired property 事后取得的财产
GC7W7B after-hours dealing 市后交易
yi*EE% after-tax profit 税后盈利；税后利润；税后溢利
{=6CL'_ agency agreement 代理协议
Qq3>Xv < agency expenses 代理机构的开支
f U |4^p) agency fee 代理费
-FQc_k?VF Agency Law 《代理法》
iHe u<3O agent 代理人；承销人
:; K Q]< agent of company 公司代理人
wQ?Z y;/S agent's fee 代理人费；经纪费
gUH|?@f aggregate 总计；总数；总体数字
}fL
] }& aggregate amount 总款额；总额
S2:G #%EAa aggregate assets and liabilities 总体资产与负债
b K k7w#y aggregate at constant price 按固定价格计算的总体数字
iz3H oj aggregate demand 总需求
&Xi] 0\M) aggregate gross position 总持仓量
lm|s% aggregate limit 总限额
Uj^Y\w-@Z aggregate of salaries tax 合计薪俸税
j+[oZfH aggregate performance 总体表现；总体业绩
|}Mt hj9n aggregate supply 总体供应
T[ kS;-x aggregate surplus 总盈余
&"DD&87N% aggregate total 整体总额
{Zo*FZcaX aggregate value 总值；合计价值
g=jB'h? aggregated basis 合计基准
'#lc?Y(pJ2 aggregated net chargeable income 合计应课税入息实额
85B B{ T; aggregation 合并计算；合计；总和
}c=YiH,o aggregation of incomes of husband and wife 夫妇入息合并计算
EpK7VW aggregation of property 财产的总和
]0=THq\H agio 差价；贴水
J|C CTXT 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》
3{M0iNc1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.p%V ]Ka 《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》
O)c 3Lm-w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o.wXaS8 《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》
z`sW5K(A Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f('##pND@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BO0Y#fs agreement for a settlement 授产协议
K0Lc~n/ agreement for assignment 转让协议
`d4;T|f+= agreement for sale 售卖协议；买卖协议
3`Dyrj#! agreement for sale and purchase 买卖协议
{7.uwIW.1 agreement for the payment of interest 支付利息协议
c=aVYQ "2 agreement for the repayment of money 还款协议
DTl&V|h$ agreement of reinsurance 再保险协议
BirnCfj/2 Agricultural Bank of China 中国农业银行
ik5"9b-\< air passenger departure tax 飞机乘客离境税
I5E+=.T*ar Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
et<@3wyd] airport tax 机场税
:=\`P alcohol duty 酒精税
d?><+!a alienation 让与；让渡；转让
|nY+Nen7 alimony 生活费；赡养费
G0(A ~Q" All Ordinaries Index [AOI] 所有普通股指数
e}iv vs2 all risks 全险；综合险
$]MOAj"LH All Sales Record for Stock Market 《股票市场成交报告》
H[N~)3x Allied Capital Resources Limited 新联财务有限公司
cFHS MRB|P all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:3D[~-/S allocation letter 拨款信件
cd] X5)$h allocation of fund 分配款项；预留款项
dTqL[?wH? allocation of profit 利润分配；溢利分配
= Q"(9[Az allocation warrant 拨款令
O^IS:\JX& allotment 分配；配股
j.:f =`xf allotment notice 股份配售通知；配股通知
D0yH2[j+ allotment of shares 股份分配
rd^j< allowable 可获宽免；免税的
`+(4t4@ew allowable business loss 可扣除的营业亏损
7e
/Kh)5G allowable expenses 可扣税的支出
VM+l9 z> allowance 免税额；津贴；备抵；准备金
}] . |7h allowance for debts 债项的免税额
!J(6E:,b# allowance for depreciation by wear and tear 耗损折旧免税额
a> S -50 allowance for funeral expenses 殡殓费的免税额
$YK~7 ! ! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r@ba1*y0 allowance for repairs and outgoings 修葺及支出方面的免税额
BJjx y0+ allowance to debtor 给债务人的津贴
Pt7C/
qM/ alteration of capital 资本更改
}DQ[C& alternate trustee 候补受托人
9`!#5i)VU8 amalgamation 合并
/Q'O]h0 a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W3&~[DS@~ ambit of charges 征税范围；收费范围
Ox6^=D " amended valuation 经修订的估值
,. V=y% American Commodities Exchange 美国商品交易所
aZCxyoh + American Express Bank Limited 美国运通银行
D!D}mPi[ American Stock Exchange 美国证券交易所
1~[GGl amortization 摊销
be'&tsZ9 amount due from banks 存放银行同业的款项
$it>*% amount due from banks abroad 存放海外银行同业的款项
g XB&Sgjo amount due from holding companies 控股公司欠款
yn04[PN2 amount due from local banks 存放本港银行同业的款项
jR {t=da amount due to banks 银行同业的存款
iBC IJ!; amount due to banks abroad 海外银行同业的存款
V,eH E5C amount due to holding companies 控股公司存款
29NP!W
/g amount due to local banks 本港银行同业的存款
Hr/J6kyB) amount due to outport banks 外埠银行同业的存款
Z$S0X $q} amount for note issue 发行纸币的款额
MJ.Kor amount of bond 担保契据的款额
Yy_mX}\x amount of consideration 代价款额
:s|xa u= amount of contribution 供款数额
m^4O jik amount of indebtedness 负债款额
Ps~)l#gue amount of principal of the loan 贷款本金额
bj FND]p?w amount of rates chargeable 应征差饷数额
q[+V6n `Z5 amount of share capital 股本额
W |+&K0M amount of sums assured 承保款额
SpZmwa #\ amount of variation 变动幅度
g$mqAz< amount of vote 拨款数额
[}y"rs`! amount payable 应付款额
kLbo |p"cT amount receivable 应收款额
h|ja67VG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\?AA:U* analysis 分析
kaV Ye)~ ancillary risk 附属风险
HK<oNr.d52 annual account 周年帐目；周年帐目报表；年度决算；年结
hYh~[Kr^@^ annual accounting date 年结日期
B9o B5E annual allowance 每年免税额；年积金；年度津贴；年津
>Yfo $S_ annual balance 年度余额
YrTjHIn~w annual disposable income 每年可动用收入
b<KKF ' annual estimates 周年预算
osTin*T. annual fee 年费
PAu/iqCH annual general meeting 周年大会
( Jk:Qz5 annual growth rate 年增率；每年增长率
1 w9Aoc annual long-term supplement 长期个案每年补助金
i(kr#XsU annual pensionable emolument 可供计算退休金的年薪
42 Sk` annual report 年报
4'XCO+i# Annual Report on the Consumer Price Index 《消费物价指数年报》
&X Se&1 annual return 周年报表；周年申报表；每年报税表格
c1StA Annual Return Rules 《周年报表规则》
OoR0>!x Z annual review of consumer prices 每年消费物价回顾
T4 }q%%7l annual roll-forward basis 逐年延展方式
%`:+A?zL annual salary 年薪
UbSD?Ew@35 annual statement 年度报表；年度决算表
IO?6F@( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
U 6 H@l# annuitant 年金受益人
hj[sxC>z5 annuity 年金
Xj21:IM R annuity contract 年金合约
66cPoG annuity on human life 人寿年金
r5&?-G antecedent debt 先前的债项
="]y^&(L( ante-dated cheque 倒填日期支票
9R4q^tGR\ anticipated expenditure 预期开支
.vXe}% anticipated net profit 预期纯利
2|LkCu)~," anticipated revenue 预期收入
y#5;wb<1 anti-inflation measure 反通货膨胀措施
)F:UkS anti-inflationary stance 反通货膨胀立场
eXMl3Lxf apparent deficit 表面赤字
C-ipxL"r apparent financial solvency 表面偿债能力
9wv 7 HD| apparent partner 表面合伙人
; J8 25CE application for personal assessment 个人入息课税申请书
3<H PZWc application of fund 资金应用
r;8$ 7C. application to release as liquidator and to destruct the books of accounts and documents
P87qUC 申请免除清盘人职务及毁灭帐簿与文件
6Q9S~YYq appointed actuary 委任精算师
V$ac}A,! appointed auditor 委任核数师；委任审计师
|HK/*B appointed trustee 委任的受托人
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F.S5i appointer 委任人
LzkwgcR apportioned pro rata 按比例分摊
[T#9#3 apportionment 分配；分摊
M hg_z.Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L@6T~ apportionment formula 分摊方程式
y?{YQ)fj apportionment of estate duty 遗产税的分摊
PWs=0.Wj appraisal 估价；评估
R~(_m#6`: appreciable growth 可观增长
>]WQ1E[= appreciable impact 显着影响
5K?%Eo72!= appreciable increase 可观增长
+)TOcxF% appreciation 增值；升值
o^~KAB7 appreciation against other currencies 相对其他货币升值
Le}-F {~`^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;]SP~kG appreciation tax 增值税
#[Vk#BIiv8 appropriation 拨款；拨用；拨付
+jX.::UPm appropriation account 拨款帐目
l%$co07cX Appropriation Bill 拨款法案
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Oa appropriation-in-aid system 补助拨款办法
PQ [x A* approved assets 核准资产
w\ 7aAf3O approved basket stock 认可一篮子证券
)NS& 1$ approved budget 核准预算
=k22f`8ew approved charitable donation 认可慈善捐款
nD;8)VI'I approved charitable institution 认可慈善机构
fHwr6"DJ approved currency 核准货币；认可货币
\}mn"y approved estimates 核准预算
#me'1/z approved estimates of expenditure 核准开支预算
P[C03a!lXg approved overseas insurer 核准海外保险人
a]_e SU@ approved overseas trust company 核准海外信托公司
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\Yjk? approved pooled investment fund 核准汇集投资基金
qct:xviH<| approved provident fund scheme 认可公积金计划
a,* ~wmg approved provision 核准拨款
BA|*V[HBE approved redeemable share 核准可赎回股份
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YM approved regional stock 认可地区性证券
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B[H & approved retirement scheme 认可退休金计划
+46?+kKt approved subordinated loan 核准附属贷款
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b arbitrage 套戥；套汇；套利
[\e2 ID; arbitrageur 套戥者；套汇者
G=%SMl>[ arbitrary amount 临时款项
mmrz:_ arrangement 措施；安排；协定
&c1zEgl arrears 欠款
:u>9H{a arrears of pay 欠付薪酬
\ d{S3\7 arrears of revenue 逾期未收税款；逾期未收的帐项
>D/+04w articles of association 组织章程；组织细则；组织章程细则
Vt D:'L- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2s:$4]K D ascertainment of profit 确定利润
}N<> z "Asia Clear" “亚洲结算系统”
G8_|w6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
. 'rC'F T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
SV96eYT< Asian Development Fund [ADF] 亚洲发展基金
O<?z\yBtS^ Asian dollar bond 亚洲美元债券
-|~tZuf Asian dollar market 亚洲美元市场
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L|5?3z Asian dollar rate 亚洲美元利率
9N]V F' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2DTBL:?` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,,[pc asked price 沽盘；喊价；索价；卖方报价
\@HsMV2+zN assessable income 应评税入息
)S 6"I assessable loss 应评税亏损
^J Y]w^u assessable profit 应评税利润
73OYHp_j assessable value 应评税值
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assessed profit 估定利润
_l;$<]re\k assessed value 经评估价值
E<XrX xS1O assessment 评税；评定；估价；评税单
g}=opw6z assessment number 评税编号；估价编号
<rpXhcR assessment of additional tax 补加税评税
\z Pcn DB assessment of performance 业绩评估；实绩评价
/{d5$(Y" Assessor 评税主任
==pGRau q asset price bubbles 资产价格泡沫
1#<KZN =$ asset-backed securities 具资产保证的证券
VaRP+J}UA. assets accretion 资产增值
N/&t) 7 assets and liabilities 资产与负债
Zl+Ba assets betterment statement 资产递增表；资产改进表
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vF assets lending 实物放款；有抵押贷款
h^$ c assets of the company passing on the death 死者去世时转移的公司资产
VDP \E<3" assets pledged as security for liabilities 用作负债抵押的资产
2{o
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0*Is#73rjY assets price 资产价格
jVtRn.qh assets quality 资产质素
m'i^BE assets realization 资产变现
R59'KR2? assets refinancing arrangement 资产再集资安排
k3wAbGp assets securitization 资产证券化
v}AV IdR assets situated outside Hong Kong 在香港以外地方的资产
>?Ps5n]b assets stripping 削减资产；拆卖资产
L4L[@tMPmY assets value 资产值
tX#8 G09G+ assignee 承让人
.[KXO0Ui6u assignment 转让；转让书；转让契
{g(-C& assignment of interest 权益转让
c={b unnz# assignment of letters patent and trade mark 专利证书及商标转让
x:O;Z~ |. assignment of property 物业转让；物业转让书
12,,gwh assignment right 转让权
<> FpvdB assignor 转让人
ZBAtRs associate 有联系的人；有关连人士；相联者；合伙人；联系人
3bW(VvgcL4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x# {.mN associate member 附属会员
R2[-Q"|Ra associated body corporate 相联法人团体
u \zP`Y associated company 相联公司；联属公司
Ce0YO~I associated corporation 相联法团
,[{)4J$MV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b0_Ih6 公认会计师公会〔英国〕
$ h( B2 Association of Futures Exchange Brokers 香港期货经纪协会
"2'pS<| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
} QqmDK. association of underwriters 承保人组织
`fRp9o/ assumption of control 接管
oG_-a(N assurance 担保；保险；转易；转易书
xiW;Y{kZ assurance of interest 权益的转易
s;; "^5B. at 19XX price 按一九ＸＸ年价格计算
T $ )dc^ at a discount 按赔价计算；按贴水价格计算；打折扣
_v9P0W^.7 at a premium 按溢价计算；按升水价格计算
/{9"O y7E at call 通知付款；按通知
_a 40lcP at constant market price 按固定市价计算
VV1I2YcKt at constant price 按固定价格计算
\)Bws ` at cost 按成本计算
5/) ,HGxi at current market price 按当时市价计算；按现时市价计算
)Q%hd |R at current price 按当时价格计算；按现时价格计算
-}Iw!p#O3 at factor cost 按要素成本计算；按生产要素成本计算
Uxyj\p at money-of-the-day price 按付款当日价格计算
*=X$j~#X at or better 按指定或较佳价位〔买卖指令〕
*uq}jlD`! at par 按面值计算；平价
yfd$T}WW6 at sight 见票即付
?Gq|OT 8 at the close 按收市盘
&~ xzp^& at the opening 按开市盘
Tl9; KE| attestation 见证；见证条款
fv",4L at-the-money option 平价期权
c= }#8d. attorney 受权人；受托代表人
LZB=vc|3/ attornment 新拥有人承认书
5fdB<& 9 attributable profit 可归属利润
XOe8(cXa9 attributable share value 可归属股份价值
C;6Nu W Auckland Stock Exchange 奥克兰证券交易所
fQ,L~:Y = auction 拍卖
rI t#ps auctioneer 拍卖商
: 6*FnKD audit 审计；核数
*)jhhw=34 Audit Commission 审计署
/ b)V=mcR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n^ Uu 6 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〕
-$[o:dLO audit review 帐目审查
2C!Ko"1Y' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)lo ;y~ o audited account 审计帐目；经审计的帐目
2V 1|b`b#4 audited annual account 经审计的周年帐目
Z7X_U` Q audited balance sheet 经审计的资产负债表
wewYlm5@ auditor 核数师；核数主任；审计师
VNmQ'EuV}2 auditor's certificate 核数师证明书；审计师证明书
5IPZ; auditor's report 核数师报告；审计师报告
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)D( Aussie bond 澳元债券
vThK@P!s austerity budget 紧缩预算
O7_u9lz2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R4V~+tnbG& Australia All Ordinaries Index 澳洲所有普通股票指数
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Australian Dollar [AUD] 澳元
g (i_di Australian Options Market 澳大利亚期权市场
ug wZAC Australian Securities Commission 澳洲证券事务监察委员会
X RMYR97 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
FKOTv2 Australian Stock Exchange 澳大利亚证券交易所
csPziH$wl Austrian Schilling [ATS] 奥地利先令
nYcj6? authentication 认证；鉴证
z|o7k;raH authority to purchase 委托购买证；委购书
fU )@Lj1Wo authorization 认可；核准；授权；授权书
#]iSh(|8 authorization by direction 指示授权
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[!=p{ authorization by instruction 指令授权
DO #!ce authorization by warrant 令状授权
f+/A D authorization of unit trust 单位信托的认可
|M j2lZS authorized agent 指定代理人
(W~')A"hC' authorized capital 法定资本
FG^ Jh5 authorized clerk 出市员
PE IUKlX authorized dealer 认可交易商
.@ 3 authorized financial institution 认可财务机构
z)RJUmY3B authorized fund 认可基金
JFyw,p&xB authorized fund house 获授权的基金公司；认可基金公司
{*Ag[HS0u authorized institution 认可机构
Gd:TM]rJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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L(i|_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
t4RI%m\ authorized insurer 获授权保险人；获认可承保人
& .zG?e. authorized investment 特准投资项目
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V6:S<A authorized representative 获授权代表
`FjU2
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J 8z |ua automated quotation system 自动报价系统
"h-G=vo,kl Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<}@*i 自动交易系统〔香港期货交易所有限公司〕
XA & Vtgu automatic adjustment mechanism 自动调整机制
oV)#s! automatic adjustment system 自动调整系统
DHUK_#! Automatic Clearing House 自动票据交换所
, : I:F automatic exchange rates accumulation system 自动化汇率累集系统
vqC!Ajm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
U.fL uKt automatic teller machine [ATM] 自动柜员机
5 (Lw-_y# autopay 自动转帐
_</>`P[ available assets 可用资产
*kmD /J available fiscal reserve 现存财政储备
m~[4eH, available profit 可用利润
b"lzR[X,e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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average 平均；平均数；海损
m44"qp average basic salary 平均基本薪金
XB 8g5AxR average consumer expenditure 平均消费开支；一般消费开支
^dR="N average cost 平均成本
>9Yo:b:f average cost of land production 增辟土地平均成本
EpX.{B@B_[ average daily turnover 平均每日成交额
ju jhK'\ average daily wage rate 平均每日工资率
4=G)j+RCH average expenditure pattern 平均开支模式
$ ]ew<j average growth rate 平均增长率
y@#JzfY?Hr average net fixed assets 固定资产平均净值
%j.B/U$ average of relatives 相对价格平均数
#%~PNki average price 平均价格
(R.l{(A average propensity to consume 平均消费倾向；一般消费倾向
o =oXL2} average propensity to save 平均储蓄倾向；一般储蓄倾向
S,ENbP%0r average rate 平均率
| XDbf3^6 average revenue 平均收入；平均收益
;;^OKrzWW average stock 平均库存；平均存货
>TB"Ez09 average yearly rent 平均年租
G`/5= avoidance of double taxation 避免双重课税
kB2]Z} avoidance of tax 避税
