A:
I M( u<c$ A share Ａ股；甲类股份
H
o y7RC& abatement of tax 减税；减扣免税额
8n )WW$ ABN AMRO Bank N.V. 荷兰银行
5G*II_j above-the-line expenditure 线上项目支出；经常预算支出
KX+ey8@[ above-the-line receipt 线上项目收入；经常预算收入
?T'][q ABSA Asia Limited 南非联合亚洲有限公司
) iE"Tl absolute change 绝对数值变更
HkjEiU absolute expenditure 实际开支
nB@UKX absolute guideline figure 绝对准则数字
A|RR] CFJ absolute interest 绝对权益
LJuW${Y absolute order of discharge 绝对破产解除令
U6j/BJT" absolute profit margin 绝对利润幅度
#uvJH8)D absolute value 实值；绝对值
;bj nL>eW absolutely vested interest 绝对既得权益
z1j|E
: absorbed cost 已吸收成本；已分摊成本
2<6j1D^jM absorption 吸收；分摊；合并
mb1IQ & absorption rate 吸收率；摊配率；分摊率
-Zy)5NB-tZ ACB Finance Limited 亚洲商业财务有限公司
Da,Tav%b acceptable form of reciprocity 合理的互惠条件
C3"&sdLb$ acceptable rate 适当利率；适当汇率
~<O,Vs_C/ acceptance agreement 承兑协议
^#SBp Lw acceptance for honour 参加承兑
h_ ZX/k acceptor 承兑人；接受人；受票人
\r -N( ;m acceptor for honour 参加承兑人
_Z#eS/,O@ accident insurance 意外保险
I'_v{k5ZI Accident Insurance Association of Hong Kong 香港意外保险公会
YKx 1 NC accident insurance scheme 意外保险计划
L3c*LL accident year basis 意外年度基准
$WaZ_kt accommodation 通融；贷款
2VYvO=KA accommodation bill 通融票据；空头票据
OlG R<X accommodation party 汇票代发人
TA;,>f* account balance 帐户余额；帐户结余
2ksA.,UB^9 account book 帐簿
"$@,n7 k account collected in advance 预收款项
u4"r>e6 _B account current book 往来帐簿
E+{5-[Zc*$ account of after-acquired property 事后取得的财产报告
%V_eJC""? account of defaulter 拖欠帐目
dXZP[ K# account payable 应付帐款
!%62Phai account payee only [A/C payee only] 只可转帐；存入收款人帐户
s=/^lOOO account receivable 应收帐款
Z Ny9_a:dX account receivable report 应收帐款报表
C'<'7g4 account statement 结单；帐单；会计财务报表
=uc^433. account title 帐户名称；会计科目
J|?[.h7tO accountant's report 会计师报告
B1,?{Ur Accountant's Report Rules 会计师报告规则
?N _)>&b accounting and auditing procedure 会计与审计程序；会计与核数程序
Rp4FXR jC Accounting Arrangements 《会计安排》
*1,=qRjL accounting basis 会计基础
{X]9^=O" accounting by Official Receiver 破产管理署署长呈交的帐目
d+1x*`U| Accounting Circular 《会计通告》
ybYXD? accounting class 会计类别
3N3*`?5c< accounting date 记帐日期；会计结算日期
AS q`)Rz accounting for money 款项核算
@>Ek '~m Accounting Officer 会计主任
eoL0^cZj accounting period 会计报告期；会计期
VO|u8Z" accounting policy 会计政策；会计方针
=W |vOfy accounting practice 会计惯例
Xv &%2-V; accounting principle 会计准则
dcP88!#5- accounting record 会计记录
0STk)> 3$- accounting report 会计报告
c}'Xoc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fv/v| Accounting Society of China 中国会计学会
T7s+9CE accounting statement 会计报表
R05T5Q1]A accounting system 会计制度；会计系统
pKY LAt+^> accounting transaction 会计事项；帐务交易
T z2x9b\82 accounting treatment 会计处理
x' ?.~ accounting year 会计年度
fGo_NB accretion 增值；添加
w4aiI2KFq accrual 应计项目；应累算数目
flPZ lL accrual basis 应计制；权责发生制
ec#_olG% accrual basis accounting 应计制会计；权责发生制会计
'l8eH$ accrue 应累算；应计
epYj+T accrued benefit 应累算利益
eA10xp M0 accrued charges 应计费用
pj j}K accrued cumulative preference share dividend 应累算的累积优先股股息
WEp s.]s accrued expenses 应累算费用
t3 K>\ : accrued interest payable 应付利息；应计未付利息
ud.poh~| accrued interest receivable 应收利息；应计未收利息
?'T"?b< accrued right 累算权益
EJv! tyJ\[ accruing profit 应累算的利润
D .
77WjwQ accumulated fiscal reserve 累积财政储备
~xP
Szf accumulated profit 累积利润；滚存溢利
E8+8{
#f; accumulated reserve 累积储备
$`ON!, oa accumulation of surplus income 累积收益盈余
Yo>%s4_ , acquired assets 既得资产
BzN/6VEw acquisition 收购；购置；取得
LxIuxt=X|p acquisition cost 购置成本
9'D8[p% acquisition expenses 购置费用
|WQD=J%~( acquisition of 100% interest 收购全部股权
O^y$8OKEi, acquisition of control 取得控制权
>h|UC J1
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Qh /lT$g acquisition of shell “买壳”
-=@K %\\~5 acquisition price 收购价
4GEj W4E act of God 天灾
l)|z2 H acting partner 执事合伙人
FLw[Mg:L active market 买卖活跃的市场；交投畅旺的市场；旺市
7&#'c8]/qh active partner 积极参与的合伙人
B[C7G7 <B active trading 交投活跃
*sIi$1vHu actual circulation 实际流通
Kw)C{L5a actual cost 实际成本
JiG8jB7%} actual expenditure 实际开支；实际支出
T@2f&Un^ actual income 实际入息；实际收入；实际收益
Z?vY3) actual market 现货市场
<t% Ao," actual price 现货价；实际价格
E>o&GYc actual profit 实际利润
#1gTp b+t actual quotation 实盘；实际价位；实际报价
b=6ZdN1 actual year basis 按实际年度计算
=f/avGX actuals 实货
#u!y`le k actuarial investigation 精算调查
g`y/ _ actuarial principle 精算原则
Tom}sFl][ actuarial report 精算师报告
!H2C9l:rd Actuarial Society of Hong Kong 香港精算学会
,Gf+U7'K actuarial valuation 精算师估值
bvt-leA= actuary 精算师
& 1\u#LU ad referendum agreement 暂定协议；有待覆核的协定
"a 2H 8x ad valorem duty 从价税；按值征税
P# M<CG9 ad valorem duty system 从价税制
3/]f4D{MMY ad valorem fee 从价费
O :5ldI ad valorem tariff 从价关税
D|
3AjzW additional allowance 额外免税额
7!]k#|u additional amount for unexpired risk 未过期风险的额外款额
6EW "8RG` additional assessable profit 补加应评税利润
@pyA;>U additional assessment 补加评税
B)LXxdkOn additional commitment 额外承担
^ ^U)WB additional commitment vote 额外承担拨款
~XN]?5 GQf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|wl")|b% additional dependent parent allowance 供养父母额外免税额
lUm}nsp=X additional provision 额外拨款
CVn;RF6 additional stamp duty 附加印花税
&AkzSgP additional tax 补加税罚款；补加税款
iyHp$~,q?t Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.-gm" lB adjudged bankrupt 被裁定破产
cfF-e93T adjudicated bankrupt 裁定破产人
V3. vE, adjudication fee 裁定费；评定印花税额手续费；评估契据费
I=Lj_UF4 adjudication of bankruptcy 裁定破产；宣告破产
cc# _acR adjudication of insolvency 裁定无力偿还债务
FZL zu adjusted actual 经调整的实数；调整后的实数
2 gNBPd )I adjusted current assets 经调整的流动资产；调整后的流动资产
et7 T)(k0 adjusted figure 经调整的数字；调整后的数额
pRa oR adjusted liabilities 经调整的负债；调整后的负债
=h1 QN adjusted loss 经调整的亏损；调整后的亏损
~S~x@&yR 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
_@}MGWlAPt adjusted profit 经调整的利润；调整后的利润
c"_H% x<[ adjusted surplus 经调整的盈余额；调整后的盈余额
3]5&&=# adjusted value 经调整的价值；调整后的价值
Qc)RrqYNGF adjustment 调整；修订；理算〔保险〕
:+X2>Lu$FA adjustment centre 调剂中心
D6 @4 adjustment lag 调整过程的时间差距；调整时差
{mq$W adjustment mechanism 调整机制
pR^Y|NG! adjustment of loss 亏损调整
W.7d{
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=FC;d[U adjustment range 调整幅度
k}owEBsn} administered exchange rate 受管制汇率
\q)1 TTnHS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q2"'W|I administration expenses 行政费用
t,as{.H{h administration fee 手续费；行政费
j,V$vK P administration in bankruptcy 破产管理
t.i9!'Y ] administration order 遗产管理令
DqC }f# administrator 管理人；遗产管理人
Eo3Aak o administrator of the estate 遗产管理人
($ 1 <Dj: admission of debt 债项承认书
Z6
|'k:R8 admission of proof 接纳债权证明
. ]d
tRH< advance 放贷款项；垫付款项；预支款项；预付款项
B7QtB3bn advance account 暂支帐目；预付款帐户
P(gID advance compensation 预付补偿金
uvc{ RP advance from shareholder 股东垫款
1Z{p[\ k advance pending reimbursement 预支以待日后付还
"oGM> @q=B advanced economy 先进经济体系
?;=Y1O7 N( advancement 预付；预付财产
Bjrv;)XH advances warrant 垫款令
R@{/$ p: advancing 贷出
z4%F2Czai& adverse balance 逆差
~{tZ ;YZ adverse exchange 逆汇
d+| ! 6 advertisement addressed to shareholders 在报章刊登的致股东通告
:FgRe,D advice for collection 托收通知书
&JQ @(w advice of drawing 提款通知书；汇票通知书
+53zI |I advice of payment 付款通知
A2FU}Ym0= Advisory Committee [Securities and Futures Commission]
4oEq,o_ 谘询委员会〔证券及期货事务监察委员会〕
^cXL4*_= Advisory Committee on Diversification 经济多元化谘询委员会
9Q5P7}%p affidavit 誓章；遗产申报誓章
pD.@&J~ affidavit of no receipt 述明无收款的誓章
|ssIUJ affiliate 联号；联营公司；附属公司
g.sV$.T2K affiliated company 附属公司；联号；联营公司
P!&CH4+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
cNB$g )` affordability 负担能力
Rm 1` D African Development Bank [AfDB] 非洲开发银行
7CN[Z9Y^} after-acquired property 事后取得的财产
!r qR]nd after-hours dealing 市后交易
e BRP%<=>D after-tax profit 税后盈利；税后利润；税后溢利
PvBbtC-9b agency agreement 代理协议
s7.*o@G agency expenses 代理机构的开支
e{+{,g {iu agency fee 代理费
>43yty\
Agency Law 《代理法》
NS~knR\& agent 代理人；承销人
~0{Kga agent of company 公司代理人
\uPTk)oaB agent's fee 代理人费；经纪费
%4KJ&R
(>[ aggregate 总计；总数；总体数字
qiryC7 .E aggregate amount 总款额；总额
beR)8sC3q aggregate assets and liabilities 总体资产与负债
1@dx (_ aggregate at constant price 按固定价格计算的总体数字
A)\DPLAG aggregate demand 总需求
odn`%ok aggregate gross position 总持仓量
)t=u(:u] aggregate limit 总限额
* c
c+Fd aggregate of salaries tax 合计薪俸税
9o'6es..@Z aggregate performance 总体表现；总体业绩
F}DD;K aggregate supply 总体供应
j]D = \ aggregate surplus 总盈余
'vIkA= aggregate total 整体总额
eV%bJkt. aggregate value 总值；合计价值
/~5YTe( F aggregated basis 合计基准
X1dG'PQ aggregated net chargeable income 合计应课税入息实额
e;[8 GE.
aggregation 合并计算；合计；总和
K7VG\Ec aggregation of incomes of husband and wife 夫妇入息合并计算
y ]%,Y=%X aggregation of property 财产的总和
4T E ?mh} agio 差价；贴水
_=x_"rz x 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》
"-:\-sMt{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1hS~!r'qqv 《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》
R!qrb26k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~=ys~em e 《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》
elB 8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
wCmv/m 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1iDo$]TEK agreement for a settlement 授产协议
db~ :5#* agreement for assignment 转让协议
eR`<9 KBH agreement for sale 售卖协议；买卖协议
sR .j~R agreement for sale and purchase 买卖协议
TMsoQ82 agreement for the payment of interest 支付利息协议
#Q7$I.O] agreement for the repayment of money 还款协议
elgQcJ99 agreement of reinsurance 再保险协议
gV kI=J Agricultural Bank of China 中国农业银行
D .`\ ^a air passenger departure tax 飞机乘客离境税
E%B Gf}h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;~1JbP airport tax 机场税
&N0| tn alcohol duty 酒精税
o hlV c%a alienation 让与；让渡；转让
V}-o): dI| alimony 生活费；赡养费
%'z3es0 All Ordinaries Index [AOI] 所有普通股指数
q04Dj-2< all risks 全险；综合险
!g"9P 7p All Sales Record for Stock Market 《股票市场成交报告》
+r_[Tj|Er Allied Capital Resources Limited 新联财务有限公司
UUqj?'Nv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
EZBzQ"" allocation letter 拨款信件
-+|[0hpw allocation of fund 分配款项；预留款项
I1 O?)x~ allocation of profit 利润分配；溢利分配
~#\#!H7 allocation warrant 拨款令
fM.|#eLi allotment 分配；配股
2z3A"HrlA allotment notice 股份配售通知；配股通知
k)Wz b allotment of shares 股份分配
l.l~K%P'h allowable 可获宽免；免税的
ArK9E!`^ allowable business loss 可扣除的营业亏损
B$EP'5@b allowable expenses 可扣税的支出
Hc|U @G allowance 免税额；津贴；备抵；准备金
)A=g# D# allowance for debts 债项的免税额
&S]v+wF allowance for depreciation by wear and tear 耗损折旧免税额
[bJnl>A allowance for funeral expenses 殡殓费的免税额
puF
Z~WZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZQA
C &: allowance for repairs and outgoings 修葺及支出方面的免税额
d.o FlT allowance to debtor 给债务人的津贴
;(6lN<i U alteration of capital 资本更改
*DzPkaYD> alternate trustee 候补受托人
7!w nx. amalgamation 合并
zAJUL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yVzg<%CR^ ambit of charges 征税范围；收费范围
%Oqe7Cx>+ amended valuation 经修订的估值
! -@!u American Commodities Exchange 美国商品交易所
,6 \f4/ American Express Bank Limited 美国运通银行
l}c2l' American Stock Exchange 美国证券交易所
%= y 3 amortization 摊销
1G.gPx[ amount due from banks 存放银行同业的款项
6qpV53H amount due from banks abroad 存放海外银行同业的款项
LfXr(2u amount due from holding companies 控股公司欠款
^VPl>jTg amount due from local banks 存放本港银行同业的款项
9Ib(x0_ amount due to banks 银行同业的存款
@ibPL+~-_ amount due to banks abroad 海外银行同业的存款
Cbs4`D, amount due to holding companies 控股公司存款
$OoN/^kv amount due to local banks 本港银行同业的存款
? 4 Juw? amount due to outport banks 外埠银行同业的存款
z}&C(m:al amount for note issue 发行纸币的款额
qFbUM; amount of bond 担保契据的款额
Kg-X]yu*0 amount of consideration 代价款额
{bqKb=nyZ amount of contribution 供款数额
0(9@GIT amount of indebtedness 负债款额
K(fLqXE% amount of principal of the loan 贷款本金额
C?|3\@7 amount of rates chargeable 应征差饷数额
q '@Ei4 amount of share capital 股本额
?QT"sj64w amount of sums assured 承保款额
?$4R < amount of variation 变动幅度
rGGepd amount of vote 拨款数额
A=]F_ amount payable 应付款额
aW-o=l@; amount receivable 应收款额
f<altz_\q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k&iScMgCTH analysis 分析
h2 1(K} ancillary risk 附属风险
Ss! 3{V W annual account 周年帐目；周年帐目报表；年度决算；年结
1$D`Z/N"A annual accounting date 年结日期
yx w27 ~ annual allowance 每年免税额；年积金；年度津贴；年津
[*{\R`M annual balance 年度余额
<i\z fa'6 annual disposable income 每年可动用收入
05VOUa*pb annual estimates 周年预算
KSB_%OI1 annual fee 年费
SA+%c)j29 annual general meeting 周年大会
3kqV_Pjg annual growth rate 年增率；每年增长率
])j|<W/ annual long-term supplement 长期个案每年补助金
Hu(flc+z" annual pensionable emolument 可供计算退休金的年薪
~73i^3yf annual report 年报
i,Wm{+H-O Annual Report on the Consumer Price Index 《消费物价指数年报》
G 1;'nwf} annual return 周年报表；周年申报表；每年报税表格
OV ("mNh Annual Return Rules 《周年报表规则》
^&';\O@) annual review of consumer prices 每年消费物价回顾
Sa?5iFg annual roll-forward basis 逐年延展方式
q?-3^z%u annual salary 年薪
bqQO E 4; annual statement 年度报表；年度决算表
'W?v.W & 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%l?aY annuitant 年金受益人
m$E^u[ annuity 年金
)y/DGSd
annuity contract 年金合约
/q"d`!h)w annuity on human life 人寿年金
M o"JV antecedent debt 先前的债项
/#qs(!
d ante-dated cheque 倒填日期支票
JXLWRe anticipated expenditure 预期开支
Y!=
k anticipated net profit 预期纯利
1n tkM? anticipated revenue 预期收入
Y=:KM~2hv anti-inflation measure 反通货膨胀措施
U!\2K~ anti-inflationary stance 反通货膨胀立场
^?s~Fk_ V apparent deficit 表面赤字
2l)9Lz=;L apparent financial solvency 表面偿债能力
:(l $^
M apparent partner 表面合伙人
5@U C c application for personal assessment 个人入息课税申请书
lLkmcHu application of fund 资金应用
NlF0\+h application to release as liquidator and to destruct the books of accounts and documents
,5\2C{ 申请免除清盘人职务及毁灭帐簿与文件
'6o`^u> appointed actuary 委任精算师
i[2bmd !H appointed auditor 委任核数师；委任审计师
9QH9gdiw appointed trustee 委任的受托人
GDHK.? GY appointer 委任人
&SjHrOG? apportioned pro rata 按比例分摊
ws>WA{]gq apportionment 分配；分摊
\]T=j#.S$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5@+4 apportionment formula 分摊方程式
RG l=7^M apportionment of estate duty 遗产税的分摊
z/N s5 appraisal 估价；评估
-t@y\vZF, appreciable growth 可观增长
`dv}a-Q)c appreciable impact 显着影响
wC(vr.,F appreciable increase 可观增长
AXl!cgi appreciation 增值；升值
4d^
\l! appreciation against other currencies 相对其他货币升值
Pt6h GSo. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]6t]m2~\ appreciation tax 增值税
9;0V
/y appropriation 拨款；拨用；拨付
x">W u2 appropriation account 拨款帐目
9Fy\t{ks Appropriation Bill 拨款法案
e 2AN[Ar appropriation-in-aid system 补助拨款办法
R^J.?>0 approved assets 核准资产
eyeN rk*2o approved basket stock 认可一篮子证券
E`Jp(gK9F approved budget 核准预算
$!YKZ0)B'0 approved charitable donation 认可慈善捐款
E?3 0J3 S approved charitable institution 认可慈善机构
_tWJXv~; approved currency 核准货币；认可货币
0U82f1ei approved estimates 核准预算
b8J @K" approved estimates of expenditure 核准开支预算
S a3I ?+ approved overseas insurer 核准海外保险人
\Fj5v$J- approved overseas trust company 核准海外信托公司
kOs(?= approved pooled investment fund 核准汇集投资基金
Qq#Ff\|4u( approved provident fund scheme 认可公积金计划
GWF/[ % approved provision 核准拨款
_W)`cr approved redeemable share 核准可赎回股份
J=I:T2bV&s approved regional stock 认可地区性证券
W8w3 ~ approved retirement scheme 认可退休金计划
Ua):y) A approved subordinated loan 核准附属贷款
9 YP*f arbitrage 套戥；套汇；套利
?h/ x Al arbitrageur 套戥者；套汇者
6!P`XTTE arbitrary amount 临时款项
N>+ P WE$ arrangement 措施；安排；协定
^vJ"-{ arrears 欠款
_i5mC,OffN arrears of pay 欠付薪酬
bf& }8I$ arrears of revenue 逾期未收税款；逾期未收的帐项
l B1# articles of association 组织章程；组织细则；组织章程细则
h }< 0 / Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k@#5$Ejc2 ascertainment of profit 确定利润
,eR8 ~ (`= "Asia Clear" “亚洲结算系统”
l^ .K'Q1~a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2ck 4C/ h Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K&*iw` Asian Development Fund [ADF] 亚洲发展基金
vu=m e?m?( Asian dollar bond 亚洲美元债券
J , V Asian dollar market 亚洲美元市场
/ /'Tck Asian dollar rate 亚洲美元利率
O7%2v@j|8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a Sf/ 4\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U#bl=%bF asked price 沽盘；喊价；索价；卖方报价
dm6~ assessable income 应评税入息
iZaeoy assessable loss 应评税亏损
r!7 Y' | assessable profit 应评税利润
['z!{Ez assessable value 应评税值
9qKzS<"h assessed profit 估定利润
`-_N@E1'> assessed value 经评估价值
EFAGP${F assessment 评税；评定；估价；评税单
6xoq;=o assessment number 评税编号；估价编号
ibJHU@l assessment of additional tax 补加税评税
[8"oj hdV assessment of performance 业绩评估；实绩评价
D==Mb~ Assessor 评税主任
5!Bktgk. asset price bubbles 资产价格泡沫
n 6{2]&sd asset-backed securities 具资产保证的证券
ZsZcQj6G, assets accretion 资产增值
Po(]rQbE assets and liabilities 资产与负债
G/ vC~6x assets betterment statement 资产递增表；资产改进表
!Vheq3"q/ assets lending 实物放款；有抵押贷款
(DDyK[t+VX assets of the company passing on the death 死者去世时转移的公司资产
k;I &.H assets pledged as security for liabilities 用作负债抵押的资产
Q6IQV0{ p assets portfolio 资产投资组合
\hlR]m !C assets price 资产价格
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assets quality 资产质素
fj>C@p assets realization 资产变现
fQ+\;iAU assets refinancing arrangement 资产再集资安排
u=r`t(Z1H assets securitization 资产证券化
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assets situated outside Hong Kong 在香港以外地方的资产
Wkzs<y" assets stripping 削减资产；拆卖资产
@*MC/fe assets value 资产值
b.F^vv"]] assignee 承让人
:!fG; )= assignment 转让；转让书；转让契
W 0XF ~ assignment of interest 权益转让
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[ assignment of letters patent and trade mark 专利证书及商标转让
?":'O#E assignment of property 物业转让；物业转让书
C`V)VJM assignment right 转让权
npp[@*~ assignor 转让人
`zpbnxOL$T associate 有联系的人；有关连人士；相联者；合伙人；联系人
9}2 9&O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2+o |A associate member 附属会员
re &E{ associated body corporate 相联法人团体
wmU0E/{9] associated company 相联公司；联属公司
!@A#=(4R4 associated corporation 相联法团
7=XL!:P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v4Ga0]VN$8 公认会计师公会〔英国〕
?BA^YF Association of Futures Exchange Brokers 香港期货经纪协会
x3p ND Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N_Akmh0D association of underwriters 承保人组织
C'A]i5 assumption of control 接管
"xRBE\B assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
wJ<Oo@snm at 19XX price 按一九ＸＸ年价格计算
;z~n.0' at a discount 按赔价计算；按贴水价格计算；打折扣
~z5R{;Nbz| at a premium 按溢价计算；按升水价格计算
v%{.A) at call 通知付款；按通知
<M]h{BS= at constant market price 按固定市价计算
A@*:<Hs% at constant price 按固定价格计算
q . 4A(, at cost 按成本计算
3]&o*Ib1`_ at current market price 按当时市价计算；按现时市价计算
+>~?m* $ at current price 按当时价格计算；按现时价格计算
llV3ka^ ! at factor cost 按要素成本计算；按生产要素成本计算
<#GB [ kQa at money-of-the-day price 按付款当日价格计算
6[E| at or better 按指定或较佳价位〔买卖指令〕
!QI\Fz? at par 按面值计算；平价
^D`v3d at sight 见票即付
YwY74w: at the close 按收市盘
:, b
iyJt at the opening 按开市盘
ph> 7?3;t attestation 见证；见证条款
"P-lSF?T at-the-money option 平价期权
@+F4YJmB?l attorney 受权人；受托代表人
%ek'~ attornment 新拥有人承认书
fb~=Y$| attributable profit 可归属利润
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attributable share value 可归属股份价值
<s5qy- Auckland Stock Exchange 奥克兰证券交易所
~=<}\a~ auction 拍卖
`@[c 8j7 auctioneer 拍卖商
4'4\ ,o audit 审计；核数
Ghl'nqPlm Audit Commission 审计署
Y{v(p7pl Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lv vs%@b> 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
mC?i}+4>4R audit review 帐目审查
6hZ@ ;Q=b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
moP,B~ audited account 审计帐目；经审计的帐目
WTImRXK4 audited annual account 经审计的周年帐目
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w39\urf audited balance sheet 经审计的资产负债表
F(na{<g}; auditor 核数师；核数主任；审计师
+w=AJdc auditor's certificate 核数师证明书；审计师证明书
h3d sd auditor's report 核数师报告；审计师报告
hs tbz Aussie bond 澳元债券
<SI}lQ'i austerity budget 紧缩预算
/-#I_ >:8' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M33_ja +L Australia All Ordinaries Index 澳洲所有普通股票指数
3O7!`Nm@ Australian Dollar [AUD] 澳元
NPFpq, P> Australian Options Market 澳大利亚期权市场
!Hys 3AP Australian Securities Commission 澳洲证券事务监察委员会
n_3O-X( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
TLoz)&@ Australian Stock Exchange 澳大利亚证券交易所
o.q/O)'V u Austrian Schilling [ATS] 奥地利先令
4)1s M= u authentication 认证；鉴证
UI>Y0O authority to purchase 委托购买证；委购书
6x D#? authorization 认可；核准；授权；授权书
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S=\l@EW authorization by direction 指示授权
F <hJp,q9 authorization by instruction 指令授权
IpP~Uz authorization by warrant 令状授权
k?2k'2dy authorization of unit trust 单位信托的认可
)T k1 QHU authorized agent 指定代理人
+[5.WC7J authorized capital 法定资本
qIld;v8w"g authorized clerk 出市员
}# X 8@ authorized dealer 认可交易商
[,TkFbDq"J authorized financial institution 认可财务机构
To ?W?s authorized fund 认可基金
b$Vz2Fzx authorized fund house 获授权的基金公司；认可基金公司
?(R]9.5S authorized institution 认可机构
I_A@BnM{I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}[M` u Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D$T%\
P authorized insurer 获授权保险人；获认可承保人
O)"gS!, authorized investment 特准投资项目
b?Ki;[+ O authorized person 获授权人
ahPoEh authorized representative 获授权代表
#y%!\1M/:A authorized share capital 法定股本
n(el]_d automated quotation system 自动报价系统
k68F-e[i^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Pcw6!xH 自动交易系统〔香港期货交易所有限公司〕
Jej` ;I automatic adjustment mechanism 自动调整机制
AGbhJ=tB automatic adjustment system 自动调整系统
##4GK08! Automatic Clearing House 自动票据交换所
3JVK automatic exchange rates accumulation system 自动化汇率累集系统
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Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K#U<ib-v automatic teller machine [ATM] 自动柜员机
|<GDUwC_; autopay 自动转帐
vPD] hs available assets 可用资产
~I} &V T available fiscal reserve 现存财政储备
qBCK40 available profit 可用利润
rf$X>M=G Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%wSj%>&-R average 平均；平均数；海损
d.P\fPSD average basic salary 平均基本薪金
zA1lca0HK average consumer expenditure 平均消费开支；一般消费开支
w.0qp)} average cost 平均成本
>>5NX"{ average cost of land production 增辟土地平均成本
(t4&,W_spA average daily turnover 平均每日成交额
+mp@b942* average daily wage rate 平均每日工资率
^Y
iJV7 average expenditure pattern 平均开支模式
67VT\f average growth rate 平均增长率
P<f5*L#HD average net fixed assets 固定资产平均净值
:Cp'm'omb average of relatives 相对价格平均数
kJ Mf average price 平均价格
1SR+m>pL average propensity to consume 平均消费倾向；一般消费倾向
u6bXv( average propensity to save 平均储蓄倾向；一般储蓄倾向
{1b Zg average rate 平均率
.Fa4shNV average revenue 平均收入；平均收益
7IjQi=#: average stock 平均库存；平均存货
6CMub0 average yearly rent 平均年租
wV ^V]c ?U avoidance of double taxation 避免双重课税
gR}35:$Z- avoidance of tax 避税
