A:
o
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}f A share Ａ股；甲类股份
\UM&|yk: abatement of tax 减税；减扣免税额
d ( ru5*p ABN AMRO Bank N.V. 荷兰银行
&%)F5PT above-the-line expenditure 线上项目支出；经常预算支出
h#)\K|
qs above-the-line receipt 线上项目收入；经常预算收入
|f1^&97=+ ABSA Asia Limited 南非联合亚洲有限公司
p0l.f`B absolute change 绝对数值变更
?8< =.,r absolute expenditure 实际开支
g3Hi5[-H absolute guideline figure 绝对准则数字
t,0}}9%? absolute interest 绝对权益
xb9^Wv V absolute order of discharge 绝对破产解除令
* } Z absolute profit margin 绝对利润幅度
iyUnxqP absolute value 实值；绝对值
R3piI&u absolutely vested interest 绝对既得权益
*u,xBC2C absorbed cost 已吸收成本；已分摊成本
K&gE4;> absorption 吸收；分摊；合并
e.X D5~Ax absorption rate 吸收率；摊配率；分摊率
"W XUz ACB Finance Limited 亚洲商业财务有限公司
tux`-F acceptable form of reciprocity 合理的互惠条件
)#hR}| acceptable rate 适当利率；适当汇率
HB*BL+S06 acceptance agreement 承兑协议
$$Ibr]$5 acceptance for honour 参加承兑
@7Ln1v acceptor 承兑人；接受人；受票人
)S`Yl;o L acceptor for honour 参加承兑人
Q.V@Sawe5 accident insurance 意外保险
6L
Fhhl ^ Accident Insurance Association of Hong Kong 香港意外保险公会
CQ Ei(ty accident insurance scheme 意外保险计划
rTJqw@]#WH accident year basis 意外年度基准
86?~ N accommodation 通融；贷款
2lN0Sf@ accommodation bill 通融票据；空头票据
jJ2{g> P0P accommodation party 汇票代发人
|\|
v%`r2 account balance 帐户余额；帐户结余
6e5A8e8"] account book 帐簿
_ ogN
account collected in advance 预收款项
MAX?,- x account current book 往来帐簿
]y$/~(OW account of after-acquired property 事后取得的财产报告
b{x/V 9&| account of defaulter 拖欠帐目
vtK.7AF account payable 应付帐款
V tU2& account payee only [A/C payee only] 只可转帐；存入收款人帐户
8)Vl2z account receivable 应收帐款
! Zc#E, account receivable report 应收帐款报表
sE{5&aCSR account statement 结单；帐单；会计财务报表
6-5{7 E}/b account title 帐户名称；会计科目
={6vShG)m accountant's report 会计师报告
,LLx&jS Accountant's Report Rules 会计师报告规则
]1 h9:PF accounting and auditing procedure 会计与审计程序；会计与核数程序
eE\ T,u5: Accounting Arrangements 《会计安排》
+ I*a=qjq accounting basis 会计基础
ggfCfn accounting by Official Receiver 破产管理署署长呈交的帐目
wLE|J9t%Ea Accounting Circular 《会计通告》
dEX67rUj ; accounting class 会计类别
~Xr[d07bC accounting date 记帐日期；会计结算日期
@.G;dL.f{ accounting for money 款项核算
{D,-
Whi Accounting Officer 会计主任
8LuU2Lo accounting period 会计报告期；会计期
N?A}WW# accounting policy 会计政策；会计方针
6vU%Y_n=y] accounting practice 会计惯例
!#
xi^I accounting principle 会计准则
/P/0\3TCi accounting record 会计记录
{8%KO1xB accounting report 会计报告
0/%RrE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3YUF\L]yyw Accounting Society of China 中国会计学会
)!
k l: accounting statement 会计报表
-y$<fu9
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/7.//klN accounting transaction 会计事项；帐务交易
V-63 accounting treatment 会计处理
uFvR(LDb&g accounting year 会计年度
,,S 2>X*L accretion 增值；添加
D_`~$QB`, accrual 应计项目；应累算数目
7o7FW=^ accrual basis 应计制；权责发生制
dn_l#$ U accrual basis accounting 应计制会计；权责发生制会计
q R%as0; accrue 应累算；应计
%qVD-Jln accrued benefit 应累算利益
>Wd _?NaI accrued charges 应计费用
VY=YI}E accrued cumulative preference share dividend 应累算的累积优先股股息
UMPW<> z accrued expenses 应累算费用
2';{o=TXV accrued interest payable 应付利息；应计未付利息
>I+p;V$@ accrued interest receivable 应收利息；应计未收利息
]x'd0GH"] accrued right 累算权益
G) 37?A) accruing profit 应累算的利润
rfh`;G5s accumulated fiscal reserve 累积财政储备
JM*!(\Y accumulated profit 累积利润；滚存溢利
/f=31<+MtF accumulated reserve 累积储备
_X{ GZJm accumulation of surplus income 累积收益盈余
scE#&OWF % acquired assets 既得资产
? a/\5`gnN acquisition 收购；购置；取得
[BEQ ~A_I acquisition cost 购置成本
q1rD>n&d acquisition expenses 购置费用
%."w ]fy>P acquisition of 100% interest 收购全部股权
\@{T F((Y acquisition of control 取得控制权
WZv iC_ acquisition of fixed assets 购置固定资产
$L'[ _J acquisition of shell “买壳”
F$YT4414 acquisition price 收购价
# 3FsK act of God 天灾
1V,DcolRY acting partner 执事合伙人
sP>-k7K. active market 买卖活跃的市场；交投畅旺的市场；旺市
JE eXoGKd active partner 积极参与的合伙人
))7CqN active trading 交投活跃
S ++j wP actual circulation 实际流通
d^5x@E_Td actual cost 实际成本
nM!_C-yX actual expenditure 实际开支；实际支出
$?;)uoAg actual income 实际入息；实际收入；实际收益
L3*HgkQQ actual market 现货市场
d-H03F@N actual price 现货价；实际价格
e=[@HVr actual profit 实际利润
hN\Q&F! actual quotation 实盘；实际价位；实际报价
xo!2 GPD. actual year basis 按实际年度计算
Y7')~C`up^ actuals 实货
`"#hhKG actuarial investigation 精算调查
JI &.d: actuarial principle 精算原则
-^< t%{d actuarial report 精算师报告
wF*9%K'E Actuarial Society of Hong Kong 香港精算学会
m mH
xPd actuarial valuation 精算师估值
wEU=R>j. actuary 精算师
YQR[0Y&e= ad referendum agreement 暂定协议；有待覆核的协定
-6e^`c6{ ad valorem duty 从价税；按值征税
nIfp0U* ad valorem duty system 从价税制
Jpn= ^f[rm ad valorem fee 从价费
2r@ 9|}La ad valorem tariff 从价关税
+iN p8 additional allowance 额外免税额
(7"CYAe:; additional amount for unexpired risk 未过期风险的额外款额
>H,E3Z additional assessable profit 补加应评税利润
^ h2!u'IQ additional assessment 补加评税
c1
j@*6B additional commitment 额外承担
G 4\|bwh additional commitment vote 额外承担拨款
TRE D_6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P!XO8X 1F additional dependent parent allowance 供养父母额外免税额
Ggbz additional provision 额外拨款
R}D[ z7 additional stamp duty 附加印花税
nPjK=o`KR additional tax 补加税罚款；补加税款
@z`eqG,'] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@=BApuer+ adjudged bankrupt 被裁定破产
cG1iO: adjudicated bankrupt 裁定破产人
^W~8)Rbf adjudication fee 裁定费；评定印花税额手续费；评估契据费
VU+=b+B~m adjudication of bankruptcy 裁定破产；宣告破产
w8`B}D r23 adjudication of insolvency 裁定无力偿还债务
`4ti?^BNm adjusted actual 经调整的实数；调整后的实数
j-| !QlB adjusted current assets 经调整的流动资产；调整后的流动资产
5inCAPXz adjusted figure 经调整的数字；调整后的数额
nXERj; Q" adjusted liabilities 经调整的负债；调整后的负债
1 '1>B adjusted loss 经调整的亏损；调整后的亏损
#@E:|^ $1y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
0 0yWk_w adjusted profit 经调整的利润；调整后的利润
;"8BbF. adjusted surplus 经调整的盈余额；调整后的盈余额
"1 UpoF'w adjusted value 经调整的价值；调整后的价值
NIp]n[ =.q adjustment 调整；修订；理算〔保险〕
(g1Op~EM adjustment centre 调剂中心
jPn.w,=)27 adjustment lag 调整过程的时间差距；调整时差
N7_(,Gu*R adjustment mechanism 调整机制
)&%Y{a# adjustment of loss 亏损调整
6lUC$B Y adjustment process 调整过程；调整程序
7/)0{B4U' adjustment range 调整幅度
=JxEM7r administered exchange rate 受管制汇率
B) dG:~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BQ B<+o' administration expenses 行政费用
Z tc\4 administration fee 手续费；行政费
(&X/ n=UI administration in bankruptcy 破产管理
9I''$DV f administration order 遗产管理令
Qm_;o( administrator 管理人；遗产管理人
e2L >"/ administrator of the estate 遗产管理人
j' b0sve|? admission of debt 债项承认书
{e0(M*u admission of proof 接纳债权证明
z|z EsDh; advance 放贷款项；垫付款项；预支款项；预付款项
Q( 4~r+ advance account 暂支帐目；预付款帐户
wn\ R|'Rdz advance compensation 预付补偿金
v4Kf{9q# advance from shareholder 股东垫款
] 2A2<Q_, advance pending reimbursement 预支以待日后付还
?6h~P:n. advanced economy 先进经济体系
}]^ /`n advancement 预付；预付财产
;jBS:k? advances warrant 垫款令
pQ7<\8s* advancing 贷出
}nSu7)3$B adverse balance 逆差
uG-S$n"7K adverse exchange 逆汇
CY$
1;/ advertisement addressed to shareholders 在报章刊登的致股东通告
KDj/ S-S advice for collection 托收通知书
86a,J3C[ advice of drawing 提款通知书；汇票通知书
hDc2T advice of payment 付款通知
7\gu; [n Advisory Committee [Securities and Futures Commission]
8/;@4^Ux 谘询委员会〔证券及期货事务监察委员会〕
hBhbcWD,ka Advisory Committee on Diversification 经济多元化谘询委员会
*w}r:04F affidavit 誓章；遗产申报誓章
$ 'yWg_( affidavit of no receipt 述明无收款的誓章
vI:_bkii affiliate 联号；联营公司；附属公司
!>/J]/4> affiliated company 附属公司；联号；联营公司
i(V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!/X>k{ affordability 负担能力
\S{ihS@J African Development Bank [AfDB] 非洲开发银行
{Z178sik after-acquired property 事后取得的财产
d<E2=WVB6 after-hours dealing 市后交易
a %?v/Ku after-tax profit 税后盈利；税后利润；税后溢利
q d:"LS agency agreement 代理协议
4JXJ0T ar agency expenses 代理机构的开支
z 0F55<i agency fee 代理费
nswhYSX Agency Law 《代理法》
x 6^FpNgQ agent 代理人；承销人
yw1Xxwc agent of company 公司代理人
,fo7.
h4{ agent's fee 代理人费；经纪费
PF+Or aggregate 总计；总数；总体数字
+]0hSpZ"p aggregate amount 总款额；总额
H}(WL+7 aggregate assets and liabilities 总体资产与负债
{\|XuCF# aggregate at constant price 按固定价格计算的总体数字
fuWAw^& aggregate demand 总需求
wB+F/]]|N aggregate gross position 总持仓量
nP|ah~
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ngk:q5Tp aggregate of salaries tax 合计薪俸税
^ (J%)&_\3 aggregate performance 总体表现；总体业绩
735l&(3A\ aggregate supply 总体供应
@X=sfyg k aggregate surplus 总盈余
E,ooD3$h aggregate total 整体总额
xn)F(P 0kv aggregate value 总值；合计价值
\x5>H :\Y aggregated basis 合计基准
fgHsg@33N aggregated net chargeable income 合计应课税入息实额
,'sDauFn aggregation 合并计算；合计；总和
~{N#JOY}Z aggregation of incomes of husband and wife 夫妇入息合并计算
tCGA3t aggregation of property 财产的总和
jwI1 I {x agio 差价；贴水
n7zM;@{7 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
llC E}Vdh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A{\DzUV9, 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
TGjxy1 A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B%o%%A8*g 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
B}aW y &D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@Y+kg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`wSoa#U"@ agreement for a settlement 授产协议
/gn\7& =P agreement for assignment 转让协议
brL u~]I agreement for sale 售卖协议；买卖协议
gLx?0eBBA agreement for sale and purchase 买卖协议
%f(4jQ0I agreement for the payment of interest 支付利息协议
kHQn' r 6 agreement for the repayment of money 还款协议
j-qg{oIJ agreement of reinsurance 再保险协议
R/6
v#9m7 Agricultural Bank of China 中国农业银行
&?gcnMg$,J air passenger departure tax 飞机乘客离境税
x/0x&la Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)a+bH </' airport tax 机场税
"`'+@KlE alcohol duty 酒精税
2 Ns<lh alienation 让与；让渡；转让
9N|JI3*41 alimony 生活费；赡养费
PC%_^BDW All Ordinaries Index [AOI] 所有普通股指数
g26 l:1P all risks 全险；综合险
a &`^M All Sales Record for Stock Market 《股票市场成交报告》
77 ?TRC Allied Capital Resources Limited 新联财务有限公司
< &4~Z! O all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6S(`Bw8h allocation letter 拨款信件
c 3\p@} allocation of fund 分配款项；预留款项
h^J :k allocation of profit 利润分配；溢利分配
.0|_J|{ allocation warrant 拨款令
!'>#!S~h3 allotment 分配；配股
~0vNs2D,S allotment notice 股份配售通知；配股通知
D9n+eZ allotment of shares 股份分配
TNcMr bWA allowable 可获宽免；免税的
paxZlA
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>PGsY[N allowable expenses 可扣税的支出
lDs C>L-F allowance 免税额；津贴；备抵；准备金
W5&KmA allowance for debts 债项的免税额
#4Cf-$J allowance for depreciation by wear and tear 耗损折旧免税额
@*$"6!3s5 allowance for funeral expenses 殡殓费的免税额
Zj nWbnW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
t4-0mNBZt$ allowance for repairs and outgoings 修葺及支出方面的免税额
8# Y_]Z?) allowance to debtor 给债务人的津贴
zXd#kw; alteration of capital 资本更改
HZ\=NDz alternate trustee 候补受托人
O@rZ ^Aa amalgamation 合并
4 @9cO)m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^9|&w.:@Q ambit of charges 征税范围；收费范围
v\XO?UEJ2 amended valuation 经修订的估值
CTc#*LJx>j American Commodities Exchange 美国商品交易所
W'Qy4bl7C American Express Bank Limited 美国运通银行
f{'N O`G American Stock Exchange 美国证券交易所
ulk yP amortization 摊销
, w_C~XN$t amount due from banks 存放银行同业的款项
_ ^^5 amount due from banks abroad 存放海外银行同业的款项
JOki4N amount due from holding companies 控股公司欠款
G:MQ_tfr& amount due from local banks 存放本港银行同业的款项
A{52T]9X amount due to banks 银行同业的存款
^ =H 10A amount due to banks abroad 海外银行同业的存款
<|:$_&( amount due to holding companies 控股公司存款
V> Nw2u!! amount due to local banks 本港银行同业的存款
9cMMkOM J amount due to outport banks 外埠银行同业的存款
1 ,6Y)_ amount for note issue 发行纸币的款额
I4zm{ 1g amount of bond 担保契据的款额
;7!u(XzN amount of consideration 代价款额
PO=A^ b amount of contribution 供款数额
B 5va4@ amount of indebtedness 负债款额
!(N,tZ amount of principal of the loan 贷款本金额
M,P:<-J amount of rates chargeable 应征差饷数额
"ScY'< amount of share capital 股本额
p2 m`p T amount of sums assured 承保款额
_[J>GfQd amount of variation 变动幅度
L4Si0 K amount of vote 拨款数额
ybgw#jv= amount payable 应付款额
BctU`. amount receivable 应收款额
)`m/vYKWL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g0RfvR analysis 分析
,j \UZ ancillary risk 附属风险
luO4ap]* annual account 周年帐目；周年帐目报表；年度决算；年结
Je~<2EsQ annual accounting date 年结日期
0 oHnam annual allowance 每年免税额；年积金；年度津贴；年津
Uj~
:| ?Wz annual balance 年度余额
,wk %) ^ annual disposable income 每年可动用收入
u[coWaPsZ annual estimates 周年预算
}Ym~[S*x annual fee 年费
<:`x> _ annual general meeting 周年大会
eHI7= [h annual growth rate 年增率；每年增长率
+?bOGUik annual long-term supplement 长期个案每年补助金
v
iM6q<Ht annual pensionable emolument 可供计算退休金的年薪
4031~A8 annual report 年报
N >+ L?C Annual Report on the Consumer Price Index 《消费物价指数年报》
\-)augq([ annual return 周年报表；周年申报表；每年报税表格
[+4--#&{ Annual Return Rules 《周年报表规则》
0D48L5kH#' annual review of consumer prices 每年消费物价回顾
-8 , lXrH annual roll-forward basis 逐年延展方式
{K+]^ M annual salary 年薪
wLH[rwPr annual statement 年度报表；年度决算表
O8WLulo 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
pL)o@-k#% annuitant 年金受益人
u6u1> annuity 年金
fk:oCPo annuity contract 年金合约
5 oE!^bF? annuity on human life 人寿年金
` Ui|T antecedent debt 先前的债项
/YH 5s= ante-dated cheque 倒填日期支票
ih/MW_t=m= anticipated expenditure 预期开支
L&SlUXyt.c anticipated net profit 预期纯利
[#6Eax,j anticipated revenue 预期收入
Z,m;eCLG] anti-inflation measure 反通货膨胀措施
xQ7-4 N, anti-inflationary stance 反通货膨胀立场
sDvtk]4o-4 apparent deficit 表面赤字
4V0j1 k&' apparent financial solvency 表面偿债能力
HX:rVHY apparent partner 表面合伙人
~T<o?98 application for personal assessment 个人入息课税申请书
]
6r r;S application of fund 资金应用
6@@J>S> application to release as liquidator and to destruct the books of accounts and documents
cA{zyq26 申请免除清盘人职务及毁灭帐簿与文件
X"qC&oZmf appointed actuary 委任精算师
K\]ey;Bd appointed auditor 委任核数师；委任审计师
|0$wRl+kN appointed trustee 委任的受托人
5%n appointer 委任人
?1u2P$d apportioned pro rata 按比例分摊
h tn?iLq apportionment 分配；分摊
S MdQ,n1] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
NbtNu $%t apportionment formula 分摊方程式
Fn~?Y N apportionment of estate duty 遗产税的分摊
^s&1,
appraisal 估价；评估
2_]"9d4 appreciable growth 可观增长
@4N@cM0
appreciable impact 显着影响
K)C9)J < appreciable increase 可观增长
%l7|+%M.{ appreciation 增值；升值
8'B appreciation against other currencies 相对其他货币升值
%2)'dtPD~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
lC ^NhQi appreciation tax 增值税
*?Sp9PixP appropriation 拨款；拨用；拨付
#{8n< sE appropriation account 拨款帐目
EJrn4QOs Appropriation Bill 拨款法案
JtrLTo appropriation-in-aid system 补助拨款办法
,U#$Qb 12 approved assets 核准资产
wZA(><\ approved basket stock 认可一篮子证券
"`AIU}[_I approved budget 核准预算
UlN+ approved charitable donation 认可慈善捐款
oX9rpTi approved charitable institution 认可慈善机构
<ZV !fn approved currency 核准货币；认可货币
:3 # t; approved estimates 核准预算
;-1yG@KG approved estimates of expenditure 核准开支预算
,nELWzz%{ approved overseas insurer 核准海外保险人
nRmZu\(Ow| approved overseas trust company 核准海外信托公司
A9[ELD>p approved pooled investment fund 核准汇集投资基金
x;cjl6Acm approved provident fund scheme 认可公积金计划
M "eiKX approved provision 核准拨款
( &U8NeWZ approved redeemable share 核准可赎回股份
{Y! -] _ 5 approved regional stock 认可地区性证券
|3?q L approved retirement scheme 认可退休金计划
]_yk,}88d approved subordinated loan 核准附属贷款
`4'['x arbitrage 套戥；套汇；套利
#Cda8)jl( arbitrageur 套戥者；套汇者
W^Jh'^E arbitrary amount 临时款项
/pvR-Id|6 arrangement 措施；安排；协定
bF'^eR arrears 欠款
C"I:^&sL arrears of pay 欠付薪酬
}l/ !thzC arrears of revenue 逾期未收税款；逾期未收的帐项
0#
D4;v articles of association 组织章程；组织细则；组织章程细则
S/? KC^JP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2 V0gj
/& ascertainment of profit 确定利润
4|*H0}HOm "Asia Clear" “亚洲结算系统”
MH+t`/E0] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'{: WxGgi Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:6 ? &L Asian Development Fund [ADF] 亚洲发展基金
NX^%a1D! Asian dollar bond 亚洲美元债券
*OT6)]|k Asian dollar market 亚洲美元市场
p2;-*D Asian dollar rate 亚洲美元利率
xe;1D '( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|5
sI=?p&t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(#WE9~Sru asked price 沽盘；喊价；索价；卖方报价
xG05OqKpE assessable income 应评税入息
YY (,H! assessable loss 应评税亏损
_N 5$>2 assessable profit 应评税利润
!Qu)JR assessable value 应评税值
: _% assessed profit 估定利润
s5X .(;+ assessed value 经评估价值
\7QAk4I~ assessment 评税；评定；估价；评税单
R <+K&_ assessment number 评税编号；估价编号
]:B|_| H assessment of additional tax 补加税评税
H[ DrG6GA assessment of performance 业绩评估；实绩评价
oGi;S ="I Assessor 评税主任
F^Yt\V~T asset price bubbles 资产价格泡沫
&}P{w asset-backed securities 具资产保证的证券
kETu@la} assets accretion 资产增值
IiG~l+V~ assets and liabilities 资产与负债
'OK DB7Ni assets betterment statement 资产递增表；资产改进表
Tz H*?bpP assets lending 实物放款；有抵押贷款
ppt`5F O assets of the company passing on the death 死者去世时转移的公司资产
9 |Cu 2 assets pledged as security for liabilities 用作负债抵押的资产
6vrMR& #a assets portfolio 资产投资组合
N'nI
^= assets price 资产价格
je6H}eWTC6 assets quality 资产质素
IT a8*Myj assets realization 资产变现
__\Tv>Y assets refinancing arrangement 资产再集资安排
>}` q4U6$ assets securitization 资产证券化
+@wa?" assets situated outside Hong Kong 在香港以外地方的资产
}v[*V assets stripping 削减资产；拆卖资产
O mkl|l9 assets value 资产值
3+gp_7L assignee 承让人
_Y '+E assignment 转让；转让书；转让契
c0v;r4Jo#j assignment of interest 权益转让
J>(I"K% assignment of letters patent and trade mark 专利证书及商标转让
hX\z93an assignment of property 物业转让；物业转让书
JTw \5j assignment right 转让权
tL68
u[ assignor 转让人
@G 0k+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Gma )8X# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
tSK{Abw1B associate member 附属会员
Np>[mNmga associated body corporate 相联法人团体
Wpo:'?!(M^ associated company 相联公司；联属公司
bq5tEn associated corporation 相联法团
lYkm1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5a1)`2V2M 公认会计师公会〔英国〕
7(<6+q2~ Association of Futures Exchange Brokers 香港期货经纪协会
M#II,z>q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hC@oyC(4 association of underwriters 承保人组织
3-4' x2
assumption of control 接管
D&q-L[tA@ assurance 担保；保险；转易；转易书
Q70LQCms assurance of interest 权益的转易
]*a3J 45 at 19XX price 按一九ＸＸ年价格计算
k IS_ 6! at a discount 按赔价计算；按贴水价格计算；打折扣
W)^0~[`i at a premium 按溢价计算；按升水价格计算
Gj]*_"T at call 通知付款；按通知
j,")c'r&dD at constant market price 按固定市价计算
1*aw~nY0 at constant price 按固定价格计算
#8P9}WTno. at cost 按成本计算
)h-Qi#{ at current market price 按当时市价计算；按现时市价计算
sqw^Hwy=!2 at current price 按当时价格计算；按现时价格计算
:4]^PB@dl at factor cost 按要素成本计算；按生产要素成本计算
8 ;oU{ at money-of-the-day price 按付款当日价格计算
%dMq'j at or better 按指定或较佳价位〔买卖指令〕
<`8l8cL at par 按面值计算；平价
OM, -:H, at sight 见票即付
D6
B(6
5Y at the close 按收市盘
^nn3 ; at the opening 按开市盘
~A ul 7[IH attestation 见证；见证条款
Z6%Hhk[ at-the-money option 平价期权
I_s4Pf[l attorney 受权人；受托代表人
YK Nz[x$| attornment 新拥有人承认书
{Muw4DV attributable profit 可归属利润
Q C?*O?~# attributable share value 可归属股份价值
dLQV>oF Auckland Stock Exchange 奥克兰证券交易所
L1;IXCc= auction 拍卖
9$F '*{8 auctioneer 拍卖商
1DPgiIG~ audit 审计；核数
6j9P`#L t Audit Commission 审计署
]i\C4* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)*_4=- 8H 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〕
~ Ti audit review 帐目审查
^i}*$ZC72 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#Pi }2RBRu audited account 审计帐目；经审计的帐目
hawE2k0p( audited annual account 经审计的周年帐目
umV5Y` audited balance sheet 经审计的资产负债表
,g Hgb auditor 核数师；核数主任；审计师
A%S6&!I:( auditor's certificate 核数师证明书；审计师证明书
4O Lq auditor's report 核数师报告；审计师报告
e >W}3H5w0 Aussie bond 澳元债券
sr(f 9Vl austerity budget 紧缩预算
][R#Q;y< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=bm<>h 7.) Australia All Ordinaries Index 澳洲所有普通股票指数
"]|I;I"b Australian Dollar [AUD] 澳元
m:@-]U@ 6 Australian Options Market 澳大利亚期权市场
<a_Q1 l Australian Securities Commission 澳洲证券事务监察委员会
VY }?Nb<& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*gHGi(U(U Australian Stock Exchange 澳大利亚证券交易所
1RC(T{\x Austrian Schilling [ATS] 奥地利先令
I6}ine ps authentication 认证；鉴证
p7y8/m\6 authority to purchase 委托购买证；委购书
dY>oj<9 authorization 认可；核准；授权；授权书
mup<%@7m authorization by direction 指示授权
NbyVBl0= authorization by instruction 指令授权
w+<`> authorization by warrant 令状授权
?`%7Y~ authorization of unit trust 单位信托的认可
qF!oP authorized agent 指定代理人
=lIG#{`Q authorized capital 法定资本
JGjqBuz#A* authorized clerk 出市员
u* /. authorized dealer 认可交易商
Ms8& $ authorized financial institution 认可财务机构
QAiont ,! authorized fund 认可基金
UR;F W` authorized fund house 获授权的基金公司；认可基金公司
G[7Z5 )2B authorized institution 认可机构
Ph(bgQg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
% j4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9Yg= 4>#$ authorized insurer 获授权保险人；获认可承保人
3=( Gb authorized investment 特准投资项目
(gd+-o4 authorized person 获授权人
hVPSW# .d authorized representative 获授权代表
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H$`X'M authorized share capital 法定股本
8RS=Xemds automated quotation system 自动报价系统
sBozz # Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]+RBykr 自动交易系统〔香港期货交易所有限公司〕
.32]$vx automatic adjustment mechanism 自动调整机制
Nrp0z: automatic adjustment system 自动调整系统
RLkP)+t Automatic Clearing House 自动票据交换所
eq)8V x0 automatic exchange rates accumulation system 自动化汇率累集系统
8I o- -Ew3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
KtWn08D! automatic teller machine [ATM] 自动柜员机
+
k1|+zzS autopay 自动转帐
>U/ m/H' available assets 可用资产
24u;'i-y5 available fiscal reserve 现存财政储备
1+\ZLy!5: available profit 可用利润
4RgEN!d?H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q.]>uBAQ? average 平均；平均数；海损
h`X>b/V average basic salary 平均基本薪金
(7 i@ @ average consumer expenditure 平均消费开支；一般消费开支
*$uj)*5, average cost 平均成本
&g dtI average cost of land production 增辟土地平均成本
*uJcB | KX average daily turnover 平均每日成交额
p-d2HXo average daily wage rate 平均每日工资率
e))fbv&V average expenditure pattern 平均开支模式
I7! +~uX average growth rate 平均增长率
q'u^v PO average net fixed assets 固定资产平均净值
~y@,d average of relatives 相对价格平均数
EjZ_|Q average price 平均价格
? OrRTRW average propensity to consume 平均消费倾向；一般消费倾向
3<:(Eda} average propensity to save 平均储蓄倾向；一般储蓄倾向
H^ UuT average rate 平均率
bB01aiUw@l average revenue 平均收入；平均收益
eJWcr Vpn average stock 平均库存；平均存货
/b 3b0VfF average yearly rent 平均年租
\^7D% a=;C avoidance of double taxation 避免双重课税
l ;TWs_N avoidance of tax 避税
