A:
+d96Z^KUhv A share Ａ股；甲类股份
ShP V!$0 abatement of tax 减税；减扣免税额
wz=I+IN: ABN AMRO Bank N.V. 荷兰银行
|@F<ajlV above-the-line expenditure 线上项目支出；经常预算支出
3@J wL{C above-the-line receipt 线上项目收入；经常预算收入
3WHH3co[ ABSA Asia Limited 南非联合亚洲有限公司
w4mL/j absolute change 绝对数值变更
bx > D absolute expenditure 实际开支
C09@ 2M' absolute guideline figure 绝对准则数字
,#{aAx|] absolute interest 绝对权益
$Re
%+2c absolute order of discharge 绝对破产解除令
;'urt / absolute profit margin 绝对利润幅度
%qhaVM$] absolute value 实值；绝对值
rj zRH absolutely vested interest 绝对既得权益
a6C ~!{'nW absorbed cost 已吸收成本；已分摊成本
BVDo5^&W absorption 吸收；分摊；合并
<T>f@Dn, absorption rate 吸收率；摊配率；分摊率
WqO* vK!t ACB Finance Limited 亚洲商业财务有限公司
jw)t"S/E acceptable form of reciprocity 合理的互惠条件
-q27N^A0 acceptable rate 适当利率；适当汇率
D]REZuHOI acceptance agreement 承兑协议
Mtlj I6 acceptance for honour 参加承兑
o/#e
y acceptor 承兑人；接受人；受票人
j~0hAKHG acceptor for honour 参加承兑人
z#b6 aP accident insurance 意外保险
c3+vtP& Accident Insurance Association of Hong Kong 香港意外保险公会
j.sf FS accident insurance scheme 意外保险计划
!xSGZ D=AD accident year basis 意外年度基准
~?FKww|_*J accommodation 通融；贷款
coBxZyM 1} accommodation bill 通融票据；空头票据
b~-9u5.L1 accommodation party 汇票代发人
@NZ?D0" account balance 帐户余额；帐户结余
|
=&r)
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>i '3\ account collected in advance 预收款项
Y) Z>Bi account current book 往来帐簿
Mppb 34y account of after-acquired property 事后取得的财产报告
ry:tL0;;e# account of defaulter 拖欠帐目
),86Y:^4 account payable 应付帐款
0W@C!mD~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
{"s8X(#_sC account receivable 应收帐款
C]}0h!_V account receivable report 应收帐款报表
2HUoT\M account statement 结单；帐单；会计财务报表
gxF3gM account title 帐户名称；会计科目
|yS4um(w accountant's report 会计师报告
iC
2:P~ Accountant's Report Rules 会计师报告规则
3.soCyxmc accounting and auditing procedure 会计与审计程序；会计与核数程序
%gN8 -~$ 1 Accounting Arrangements 《会计安排》
w1.~N`g$ accounting basis 会计基础
|@ia(U~ accounting by Official Receiver 破产管理署署长呈交的帐目
NWFZ:h@v Accounting Circular 《会计通告》
I3A](`
accounting class 会计类别
fV3J:^)F accounting date 记帐日期；会计结算日期
3N?uY2 accounting for money 款项核算
w \a\I Accounting Officer 会计主任
I;=}@]9 accounting period 会计报告期；会计期
@qeI4io-n accounting policy 会计政策；会计方针
a XwFQ, accounting practice 会计惯例
h)sc-e accounting principle 会计准则
G'! Hc6OZ accounting record 会计记录
w(VH>t accounting report 会计报告
7p|Pv;wp| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y2)~ljR Accounting Society of China 中国会计学会
/@q_`tU accounting statement 会计报表
$L(,q!DvH accounting system 会计制度；会计系统
T. {P}#'| accounting transaction 会计事项；帐务交易
4 !D!.t~r accounting treatment 会计处理
W Qe>1 accounting year 会计年度
=VD N9-/. accretion 增值；添加
pDW .Pav accrual 应计项目；应累算数目
V F;%Z accrual basis 应计制；权责发生制
=>&d[G[m! accrual basis accounting 应计制会计；权责发生制会计
L,n'G% accrue 应累算；应计
p=p,sJ/@ accrued benefit 应累算利益
th !Gc accrued charges 应计费用
RE*;nSVFt accrued cumulative preference share dividend 应累算的累积优先股股息
V_h , UYN accrued expenses 应累算费用
t~e.LxN accrued interest payable 应付利息；应计未付利息
&6h,' U accrued interest receivable 应收利息；应计未收利息
iX}EJD{f accrued right 累算权益
lBl`R|Gt accruing profit 应累算的利润
R9k
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hCM+=]z" accumulated profit 累积利润；滚存溢利
PE-Vx RN) accumulated reserve 累积储备
-GQ`n01 accumulation of surplus income 累积收益盈余
Y'58.8hl acquired assets 既得资产
C&r&&Pw acquisition 收购；购置；取得
p9fx~[_5/ acquisition cost 购置成本
nD|Bo 9 acquisition expenses 购置费用
?z p$Wz;k acquisition of 100% interest 收购全部股权
T=9 + acquisition of control 取得控制权
h
~v8Q_6 acquisition of fixed assets 购置固定资产
8H;yrNL acquisition of shell “买壳”
tK1P7pbC8r acquisition price 收购价
j%0D:jOY] act of God 天灾
YDO#Q= q% acting partner 执事合伙人
WUZusW5s active market 买卖活跃的市场；交投畅旺的市场；旺市
bDRl}^a O6 active partner 积极参与的合伙人
"RiY#=}sm active trading 交投活跃
Z
sv(/> actual circulation 实际流通
r3;?]r.}7 actual cost 实际成本
o^H.uBO{ actual expenditure 实际开支；实际支出
rdSkGb actual income 实际入息；实际收入；实际收益
/GqW1tcO actual market 现货市场
+uLl3(ml actual price 现货价；实际价格
p{NVJ^! + actual profit 实际利润
VM88#^ actual quotation 实盘；实际价位；实际报价
~}+F$& actual year basis 按实际年度计算
gM&XVhQJ\ actuals 实货
*i?#hTw actuarial investigation 精算调查
9n%vz@X actuarial principle 精算原则
XC% u`UG actuarial report 精算师报告
~p<w>C9 Actuarial Society of Hong Kong 香港精算学会
YH@p\#Y actuarial valuation 精算师估值
PVLLuv actuary 精算师
\$$DM"+:;H ad referendum agreement 暂定协议；有待覆核的协定
`B-jwVrN( ad valorem duty 从价税；按值征税
AhWc JD] ad valorem duty system 从价税制
bW-9YXj% ad valorem fee 从价费
RR
|Z, ad valorem tariff 从价关税
gLy1*k4 additional allowance 额外免税额
Z^wogIAV additional amount for unexpired risk 未过期风险的额外款额
wO.T"x%X additional assessable profit 补加应评税利润
NU"Ld+gw additional assessment 补加评税
&?"E"GH additional commitment 额外承担
{Dup k0'( additional commitment vote 额外承担拨款
:"{(" !x additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e aB6e@]@ additional dependent parent allowance 供养父母额外免税额
7wKT:~~oS3 additional provision 额外拨款
N z 1u:D] additional stamp duty 附加印花税
4p<c|(f# additional tax 补加税罚款；补加税款
F zmc #? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?uh%WN6nU] adjudged bankrupt 被裁定破产
#kQ1, P6,( adjudicated bankrupt 裁定破产人
{&TP&_|H adjudication fee 裁定费；评定印花税额手续费；评估契据费
F e1^9ja adjudication of bankruptcy 裁定破产；宣告破产
%t*KP = @ adjudication of insolvency 裁定无力偿还债务
6qR5 A+|; adjusted actual 经调整的实数；调整后的实数
l3N '@GO adjusted current assets 经调整的流动资产；调整后的流动资产
&0x; 60b adjusted figure 经调整的数字；调整后的数额
+k;][VC[ O adjusted liabilities 经调整的负债；调整后的负债
U{ 52bH< adjusted loss 经调整的亏损；调整后的亏损
0d/
f4 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
0u}+n+\ g adjusted profit 经调整的利润；调整后的利润
kF-7OX0) adjusted surplus 经调整的盈余额；调整后的盈余额
Ex<@: adjusted value 经调整的价值；调整后的价值
'i:S=E
F adjustment 调整；修订；理算〔保险〕
n #PXMD* adjustment centre 调剂中心
n Tv^] [ adjustment lag 调整过程的时间差距；调整时差
|U`A So adjustment mechanism 调整机制
7Vo[zo adjustment of loss 亏损调整
q|_ C j]{ adjustment process 调整过程；调整程序
m`&6[[)6~ adjustment range 调整幅度
Pd+Wb3 administered exchange rate 受管制汇率
g?rK&UTU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
th|'t}bWV administration expenses 行政费用
\SooIEl@ administration fee 手续费；行政费
Zt \3y administration in bankruptcy 破产管理
nNhb,J administration order 遗产管理令
H2{&da@D5 administrator 管理人；遗产管理人
({<qs}H" administrator of the estate 遗产管理人
T5eJIc3a" admission of debt 债项承认书
~p { fl? admission of proof 接纳债权证明
:M$8<03>F advance 放贷款项；垫付款项；预支款项；预付款项
7I0K=
'D7 advance account 暂支帐目；预付款帐户
b\vL^\bX8 advance compensation 预付补偿金
Of;$
VK' advance from shareholder 股东垫款
V 9;O1 advance pending reimbursement 预支以待日后付还
COL_c<\ advanced economy 先进经济体系
7& 2CLh advancement 预付；预付财产
}g"K\x:Z advances warrant 垫款令
Y' ? {yx{ advancing 贷出
6C- !^8[f adverse balance 逆差
OSkBBo]~z adverse exchange 逆汇
Lf+3 nN advertisement addressed to shareholders 在报章刊登的致股东通告
:@,UPc -+ advice for collection 托收通知书
S~ZRqL7Z O advice of drawing 提款通知书；汇票通知书
n m`}Z'&) advice of payment 付款通知
Lu[x oQ~I Advisory Committee [Securities and Futures Commission]
+ooQ-Gh 谘询委员会〔证券及期货事务监察委员会〕
i&Me7=~ Advisory Committee on Diversification 经济多元化谘询委员会
"uU[I,h affidavit 誓章；遗产申报誓章
:Oc&{z?q affidavit of no receipt 述明无收款的誓章
?j$*a7[w affiliate 联号；联营公司；附属公司
yHxi^D] affiliated company 附属公司；联号；联营公司
Ip*[H# h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J
S ms
\ affordability 负担能力
ZIJTGa}B
q African Development Bank [AfDB] 非洲开发银行
A[ N>T\ after-acquired property 事后取得的财产
EK}QjY[i after-hours dealing 市后交易
o T^r after-tax profit 税后盈利；税后利润；税后溢利
q D > D agency agreement 代理协议
P"k,[ZQ agency expenses 代理机构的开支
l]mn4cn3 agency fee 代理费
V2*m/JyeB Agency Law 《代理法》
MKr:a]-'f~ agent 代理人；承销人
jAOD&@z1 agent of company 公司代理人
uH8`ipX agent's fee 代理人费；经纪费
UdX aC= Q aggregate 总计；总数；总体数字
`*Jw[Bnh8 aggregate amount 总款额；总额
zNQ|G1o aggregate assets and liabilities 总体资产与负债
6| {uZN z aggregate at constant price 按固定价格计算的总体数字
}$1Aw%p^ aggregate demand 总需求
Ujss?::`G aggregate gross position 总持仓量
'W|@d8}h aggregate limit 总限额
p>
4bj>Ql aggregate of salaries tax 合计薪俸税
!d=Q@oy5 aggregate performance 总体表现；总体业绩
RYKV?f#[H aggregate supply 总体供应
! jb{q bq aggregate surplus 总盈余
4r>buEU aggregate total 整体总额
]<\; -i) aggregate value 总值；合计价值
g@ 7j<UY aggregated basis 合计基准
i4 oBi]$T aggregated net chargeable income 合计应课税入息实额
T+|V;n P. aggregation 合并计算；合计；总和
n)rF !a aggregation of incomes of husband and wife 夫妇入息合并计算
9 ulr6 aggregation of property 财产的总和
Zx}.mt#}8 agio 差价；贴水
ld*RL:G 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》
^, KN@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
wuTCdBu6hU 《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》
)04lf*ti Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@7 *Ag~MRb 《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》
Ctxx.MM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+kTa>U< ? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
id.W"5+ agreement for a settlement 授产协议
C&ivjFf agreement for assignment 转让协议
E5 0$y: agreement for sale 售卖协议；买卖协议
=7`0hS<@F agreement for sale and purchase 买卖协议
l7r!fAV-f agreement for the payment of interest 支付利息协议
tEl4 !v A agreement for the repayment of money 还款协议
p
}bTI5 agreement of reinsurance 再保险协议
Y">;2Pt; Agricultural Bank of China 中国农业银行
y]`@%V2P air passenger departure tax 飞机乘客离境税
Az2$\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
, eZL&n airport tax 机场税
1H_#5hd alcohol duty 酒精税
(UV+/[, alienation 让与；让渡；转让
8EPV\M1% alimony 生活费；赡养费
Mr( ~
* All Ordinaries Index [AOI] 所有普通股指数
+B@NSEy/+ all risks 全险；综合险
A2"xCJ0` All Sales Record for Stock Market 《股票市场成交报告》
'go jP Allied Capital Resources Limited 新联财务有限公司
^q,KR ut all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?fEX&t,' allocation letter 拨款信件
$E4W{ad2jW allocation of fund 分配款项；预留款项
j]<T\O>t> allocation of profit 利润分配；溢利分配
bkl'0
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[,a O*7 N
allotment 分配；配股
0 n,5"B allotment notice 股份配售通知；配股通知
WU1 o4& OF allotment of shares 股份分配
?Y'S
/ allowable 可获宽免；免税的
HJ5m5':a allowable business loss 可扣除的营业亏损
t{>66jm\R allowable expenses 可扣税的支出
8y!fqXm%) allowance 免税额；津贴；备抵；准备金
2`vC QV allowance for debts 债项的免税额
7Yxy2[ allowance for depreciation by wear and tear 耗损折旧免税额
d #a allowance for funeral expenses 殡殓费的免税额
4T9hT~cT7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4W.;p"S2 allowance for repairs and outgoings 修葺及支出方面的免税额
&bj :,$@ allowance to debtor 给债务人的津贴
;?2vW8{p< alteration of capital 资本更改
p^YE"2 - alternate trustee 候补受托人
=,[46 ;q amalgamation 合并
"\BP+AF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0m`7|80#P ambit of charges 征税范围；收费范围
=pcj{B{qa amended valuation 经修订的估值
;^DU tr
; American Commodities Exchange 美国商品交易所
D-3/?"n American Express Bank Limited 美国运通银行
&F'v_9 American Stock Exchange 美国证券交易所
$hSu~}g amortization 摊销
^ MJGY,r6b amount due from banks 存放银行同业的款项
{u.V8%8 amount due from banks abroad 存放海外银行同业的款项
Q '+N72= amount due from holding companies 控股公司欠款
4Ro(r
sO amount due from local banks 存放本港银行同业的款项
SC2C%.%l` amount due to banks 银行同业的存款
f e37T@ amount due to banks abroad 海外银行同业的存款
mZ;yk( amount due to holding companies 控股公司存款
}aNi O85 amount due to local banks 本港银行同业的存款
j 5'Jp} amount due to outport banks 外埠银行同业的存款
0!vC0T[ amount for note issue 发行纸币的款额
E;4Ns amount of bond 担保契据的款额
f6L_u k`{ amount of consideration 代价款额
b=|&0B$E amount of contribution 供款数额
GmL |7 6 amount of indebtedness 负债款额
iQ9#gPk_9 amount of principal of the loan 贷款本金额
t^CT^z amount of rates chargeable 应征差饷数额
'-i
tn amount of share capital 股本额
b(Z%#*e amount of sums assured 承保款额
==XP}w)m amount of variation 变动幅度
Gr6ma*)y~t amount of vote 拨款数额
ax^${s|{- amount payable 应付款额
%UQ?k:aWp| amount receivable 应收款额
q5vs;,_
| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Oq[E\8Wn analysis 分析
?Nh%!2n ancillary risk 附属风险
4{vd6T}V! annual account 周年帐目；周年帐目报表；年度决算；年结
X l/ G|jB9 annual accounting date 年结日期
D@ ^F6am% annual allowance 每年免税额；年积金；年度津贴；年津
KV5lpN PC annual balance 年度余额
!GIs mqVY annual disposable income 每年可动用收入
@zJ I0_Bp annual estimates 周年预算
__ mtZ{ annual fee 年费
-ufmpq. annual general meeting 周年大会
Y;&#Ur 8q annual growth rate 年增率；每年增长率
R&4E7wrdP annual long-term supplement 长期个案每年补助金
"qj[[L Q annual pensionable emolument 可供计算退休金的年薪
m_(hCY=Q$ annual report 年报
pt4xUu{ Annual Report on the Consumer Price Index 《消费物价指数年报》
s^oN Q} annual return 周年报表；周年申报表；每年报税表格
z JnVO$A' Annual Return Rules 《周年报表规则》
| ?|
u-y annual review of consumer prices 每年消费物价回顾
Z>,X$ Y6< annual roll-forward basis 逐年延展方式
xF/D YXC{8 annual salary 年薪
4 P;O8KA5y annual statement 年度报表；年度决算表
x>J3tp$2 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
Hxl,U>za# annuitant 年金受益人
5i^vN"J annuity 年金
AfEEYP)N annuity contract 年金合约
ZWa#}VS}-n annuity on human life 人寿年金
V 1:3 antecedent debt 先前的债项
bvgD;:Aj ante-dated cheque 倒填日期支票
,\M_q">npc anticipated expenditure 预期开支
>ek%P;2w > anticipated net profit 预期纯利
J: lwq@u anticipated revenue 预期收入
w+3 7'vQ anti-inflation measure 反通货膨胀措施
A C^[3 anti-inflationary stance 反通货膨胀立场
{T.Vu]L80 apparent deficit 表面赤字
yy } 0_ apparent financial solvency 表面偿债能力
`az `?`i7 apparent partner 表面合伙人
1!`768 application for personal assessment 个人入息课税申请书
^d9raYE`' application of fund 资金应用
'&QT}B application to release as liquidator and to destruct the books of accounts and documents
0X?fDz}jd 申请免除清盘人职务及毁灭帐簿与文件
Qyjuzfmz appointed actuary 委任精算师
N1!5J(V4 appointed auditor 委任核数师；委任审计师
N ACY;XQ% appointed trustee 委任的受托人
jp^WsHI3 appointer 委任人
Rdg0WT*;j apportioned pro rata 按比例分摊
%'T>kz *A apportionment 分配；分摊
#(IM RdUf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|I}+!DDuv apportionment formula 分摊方程式
Qg>GW apportionment of estate duty 遗产税的分摊
nh=Us^xD appraisal 估价；评估
W{+0i AYnp appreciable growth 可观增长
Qiw eM?- appreciable impact 显着影响
++!E9GU{ appreciable increase 可观增长
qX'a&~s)n appreciation 增值；升值
I=%sDn appreciation against other currencies 相对其他货币升值
0o| ,& K appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/V<`L appreciation tax 增值税
S.)7u6/_! appropriation 拨款；拨用；拨付
DiQkT R appropriation account 拨款帐目
\u _v7g Appropriation Bill 拨款法案
c '+r[rSn1 appropriation-in-aid system 补助拨款办法
HCIF9{o1j> approved assets 核准资产
1ysLZ;K approved basket stock 认可一篮子证券
,*Z[P%<9 approved budget 核准预算
m9 0R8 V approved charitable donation 认可慈善捐款
PBs<8xBx^ approved charitable institution 认可慈善机构
K2rS[Kdfaq approved currency 核准货币；认可货币
j' *p approved estimates 核准预算
!J =;Z9 approved estimates of expenditure 核准开支预算
xnQGCw?S&} approved overseas insurer 核准海外保险人
pt cLJ]+) approved overseas trust company 核准海外信托公司
E9d i approved pooled investment fund 核准汇集投资基金
6>BDA ? approved provident fund scheme 认可公积金计划
.&Pe7`.BE approved provision 核准拨款
D^s0EW-E approved redeemable share 核准可赎回股份
<o aBh)=7 approved regional stock 认可地区性证券
N"x\YHp approved retirement scheme 认可退休金计划
T{H#]BF<E approved subordinated loan 核准附属贷款
!bV(VRbu arbitrage 套戥；套汇；套利
.-u k arbitrageur 套戥者；套汇者
]AC!R {H arbitrary amount 临时款项
&Y>~^$`J arrangement 措施；安排；协定
h NOYFH arrears 欠款
&]yJCzo] arrears of pay 欠付薪酬
@j\?h$A/ arrears of revenue 逾期未收税款；逾期未收的帐项
] b~2Dap articles of association 组织章程；组织细则；组织章程细则
Ul713Bjz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z:Y.":[
Qi ascertainment of profit 确定利润
-KwL 9J4 u "Asia Clear" “亚洲结算系统”
gj egzKU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-6~dJTm[t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
t2 -nCRXEP Asian Development Fund [ADF] 亚洲发展基金
>,"D9! Asian dollar bond 亚洲美元债券
[%iUg\'7d Asian dollar market 亚洲美元市场
KB,~u*~! Asian dollar rate 亚洲美元利率
>uchF8)e| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Vi?~0.Z% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J'\eS./w|
asked price 沽盘；喊价；索价；卖方报价
vBnK u assessable income 应评税入息
`^&15?Wk assessable loss 应评税亏损
}Uwkef.Q assessable profit 应评税利润
=w lm assessable value 应评税值
-0KbdHIKb' assessed profit 估定利润
.i3lG(
YG assessed value 经评估价值
iA%'
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C{`^9J- assessment number 评税编号；估价编号
^iV`g?z assessment of additional tax 补加税评税
J hhUg assessment of performance 业绩评估；实绩评价
ph8Jn+|E Assessor 评税主任
p' Y&Z?8 asset price bubbles 资产价格泡沫
TJyH/ C asset-backed securities 具资产保证的证券
% Vw|5yA4 assets accretion 资产增值
%<=w [*i assets and liabilities 资产与负债
/Oq)3fU
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w;yiX<t< assets lending 实物放款；有抵押贷款
Ere?d~8 assets of the company passing on the death 死者去世时转移的公司资产
<uBhi4 assets pledged as security for liabilities 用作负债抵押的资产
C>Omng1>^ assets portfolio 资产投资组合
?ae[dif assets price 资产价格
-T K|Y" assets quality 资产质素
L Xh@o1 assets realization 资产变现
+7i7`'9pd assets refinancing arrangement 资产再集资安排
~),;QQ, assets securitization 资产证券化
|<j ,Tr1[ assets situated outside Hong Kong 在香港以外地方的资产
H-/; l5 4E assets stripping 削减资产；拆卖资产
Xq 8uY/j assets value 资产值
. 0nn0)" assignee 承让人
9*}iBs assignment 转让；转让书；转让契
9SRfjS{7 assignment of interest 权益转让
>\|kJ?h assignment of letters patent and trade mark 专利证书及商标转让
5+e> +$2 assignment of property 物业转让；物业转让书
18DTv6?QG assignment right 转让权
sBP}n.#$ assignor 转让人
5y1or associate 有联系的人；有关连人士；相联者；合伙人；联系人
!Y ;H(.A/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
, s1&O` associate member 附属会员
M!eo e5 associated body corporate 相联法人团体
L#
`lQ"`K associated company 相联公司；联属公司
82j'MgGP associated corporation 相联法团
B#HV20\?v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1*C:h g@ 公认会计师公会〔英国〕
W mz q Association of Futures Exchange Brokers 香港期货经纪协会
(NGu9uJs Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%v5)s(Yu association of underwriters 承保人组织
j2R RSz&9 assumption of control 接管
jP1$qhp assurance 担保；保险；转易；转易书
'M~BE\ assurance of interest 权益的转易
U8CWz!;Qz at 19XX price 按一九ＸＸ年价格计算
( MB`hk-d at a discount 按赔价计算；按贴水价格计算；打折扣
o .l;:
Un at a premium 按溢价计算；按升水价格计算
m! rwG( at call 通知付款；按通知
@@'nit at constant market price 按固定市价计算
m_c O<LB at constant price 按固定价格计算
"e~k-\ ^Y at cost 按成本计算
M6J/mOVx5 at current market price 按当时市价计算；按现时市价计算
= kd YN 5R at current price 按当时价格计算；按现时价格计算
sC% b~ at factor cost 按要素成本计算；按生产要素成本计算
i\( \MzW*' at money-of-the-day price 按付款当日价格计算
sa_R$ /H at or better 按指定或较佳价位〔买卖指令〕
*Wzwbwg
at par 按面值计算；平价
W @l+ciZ_ at sight 见票即付
O~.U:45t at the close 按收市盘
w|=gSC-o at the opening 按开市盘
D,k(~ attestation 见证；见证条款
hF2/
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\@i=)dA attorney 受权人；受托代表人
+L0J_. 5%^ attornment 新拥有人承认书
2A*/C7 attributable profit 可归属利润
(B&h;U$HAH attributable share value 可归属股份价值
O7v]p Auckland Stock Exchange 奥克兰证券交易所
qh-[L auction 拍卖
\ E Z+#3u auctioneer 拍卖商
.8]Y- audit 审计；核数
<{giHT Audit Commission 审计署
r=qLaPG Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_ENuwBYW- 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
^ |aNG`|O audit review 帐目审查
,<sm,!^ <r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:7\ 9xH audited account 审计帐目；经审计的帐目
=O,JAR "ug audited annual account 经审计的周年帐目
W}h|K:-S audited balance sheet 经审计的资产负债表
_9NVE|c; auditor 核数师；核数主任；审计师
pW{8R^vKm auditor's certificate 核数师证明书；审计师证明书
" <*awWNI auditor's report 核数师报告；审计师报告
kg3ppt Aussie bond 澳元债券
rs:Q%V
^ austerity budget 紧缩预算
IZ 8y}2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sn Yr9O[E6 Australia All Ordinaries Index 澳洲所有普通股票指数
o'Pu'y Australian Dollar [AUD] 澳元
t[Ef OQ Australian Options Market 澳大利亚期权市场
c&f
y{} 10 Australian Securities Commission 澳洲证券事务监察委员会
YUscz!rM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&x 0C4Kh Australian Stock Exchange 澳大利亚证券交易所
S$e Dnw~$ Austrian Schilling [ATS] 奥地利先令
5 lTD]d authentication 认证；鉴证
)47MFNr~> authority to purchase 委托购买证；委购书
M^6$
MMx authorization 认可；核准；授权；授权书
ioV_oR9I authorization by direction 指示授权
|y"jZT6R}t authorization by instruction 指令授权
~O:
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>|3a
9S authorization of unit trust 单位信托的认可
5j{N p,K authorized agent 指定代理人
ug *D52? authorized capital 法定资本
zX kx7d8 authorized clerk 出市员
\k @Z7+&7 authorized dealer 认可交易商
>qR~'$,$ authorized financial institution 认可财务机构
alm-
r-Kb3 authorized fund 认可基金
|NrrTN?> authorized fund house 获授权的基金公司；认可基金公司
+l?; ) authorized institution 认可机构
0 mexF@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y
?' tUV authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~]WVG@- authorized insurer 获授权保险人；获认可承保人
|d7$*7TvV authorized investment 特准投资项目
IfV
3fJ7 authorized person 获授权人
4;KWG}~[o authorized representative 获授权代表
KJh,,xI>by authorized share capital 法定股本
dDt Fx2(R automated quotation system 自动报价系统
0a2@b"l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
VC- ;S7k 自动交易系统〔香港期货交易所有限公司〕
op7FZHs automatic adjustment mechanism 自动调整机制
q\$6F)ha3 automatic adjustment system 自动调整系统
K:5eek Automatic Clearing House 自动票据交换所
|n6Eg9 automatic exchange rates accumulation system 自动化汇率累集系统
A0xC,V~z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PRs@zkO automatic teller machine [ATM] 自动柜员机
`v n J4 * autopay 自动转帐
F}X0', available assets 可用资产
Q\kub_I{@ available fiscal reserve 现存财政储备
4TRG.$ 2[ available profit 可用利润
3HiFISA* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2t1I3yA'{z average 平均；平均数；海损
Lz4eh WntO average basic salary 平均基本薪金
w1|Hy2D`0 average consumer expenditure 平均消费开支；一般消费开支
>q7
%UK]& average cost 平均成本
1n%8j*bJq average cost of land production 增辟土地平均成本
1BTIJ G w average daily turnover 平均每日成交额
8SmjZpQ? average daily wage rate 平均每日工资率
3071:W average expenditure pattern 平均开支模式
v[S-Pi1 average growth rate 平均增长率
Y2T$BJJ average net fixed assets 固定资产平均净值
c^.l 2Q! average of relatives 相对价格平均数
8 cVzFFQP average price 平均价格
+=3CL2{A n average propensity to consume 平均消费倾向；一般消费倾向
raB+,Oi$G average propensity to save 平均储蓄倾向；一般储蓄倾向
cFZCf8:zB average rate 平均率
3]LN;s]ac average revenue 平均收入；平均收益
($!KzxF 3 average stock 平均库存；平均存货
ZX.TqvK/r average yearly rent 平均年租
z&+
zl6 avoidance of double taxation 避免双重课税
?nFO:N< avoidance of tax 避税
