A:
$80 TRB# A share Ａ股；甲类股份
8Mx+tA abatement of tax 减税；减扣免税额
v%gkQa ABN AMRO Bank N.V. 荷兰银行
9z >I&vc X above-the-line expenditure 线上项目支出；经常预算支出
:&*Y
Io above-the-line receipt 线上项目收入；经常预算收入
=[]V$<G'w{ ABSA Asia Limited 南非联合亚洲有限公司
o@SL 0H-6| absolute change 绝对数值变更
wuRB [KLe absolute expenditure 实际开支
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d)O`;$ absolute guideline figure 绝对准则数字
XL9sm Fq absolute interest 绝对权益
@Z9X^Y+u^h absolute order of discharge 绝对破产解除令
J_PA WW absolute profit margin 绝对利润幅度
kpT>xS^6< absolute value 实值；绝对值
_}8hE v absolutely vested interest 绝对既得权益
d.wu absorbed cost 已吸收成本；已分摊成本
OCR`1 absorption 吸收；分摊；合并
5]_m\ zn= absorption rate 吸收率；摊配率；分摊率
xz!b@5DR'% ACB Finance Limited 亚洲商业财务有限公司
1+wmR4o acceptable form of reciprocity 合理的互惠条件
S0 -f_,( acceptable rate 适当利率；适当汇率
}4'5R acceptance agreement 承兑协议
8%C7!l q acceptance for honour 参加承兑
k:1p:&*m acceptor 承兑人；接受人；受票人
aMa ICM acceptor for honour 参加承兑人
@E Srj[ accident insurance 意外保险
aU&p7y4C@ Accident Insurance Association of Hong Kong 香港意外保险公会
3$<u3Zi6 accident insurance scheme 意外保险计划
UZJ^ e$N accident year basis 意外年度基准
L'1!vu *Rg accommodation 通融；贷款
s2SxMFDP accommodation bill 通融票据；空头票据
q [}<LU accommodation party 汇票代发人
%H)^k${ account balance 帐户余额；帐户结余
`6bIxb{ account book 帐簿
awYnlE/Z1 account collected in advance 预收款项
_p;>]0cc. account current book 往来帐簿
L!:8yJK account of after-acquired property 事后取得的财产报告
{J#SpG 7 account of defaulter 拖欠帐目
(2 n SZRB account payable 应付帐款
"= =fW f account payee only [A/C payee only] 只可转帐；存入收款人帐户
=rL%P~0wq account receivable 应收帐款
jh7-Fl` account receivable report 应收帐款报表
I8ZBs0sfF{ account statement 结单；帐单；会计财务报表
:#_Ne?\a@ account title 帐户名称；会计科目
ZLP)i;A z accountant's report 会计师报告
c5 ^CWk K Accountant's Report Rules 会计师报告规则
FM{^ND9x accounting and auditing procedure 会计与审计程序；会计与核数程序
A vP$>Alc Accounting Arrangements 《会计安排》
]iI2 accounting basis 会计基础
f\p#3I wwH accounting by Official Receiver 破产管理署署长呈交的帐目
S10"yhn(-t Accounting Circular 《会计通告》
:%&|5Ytb accounting class 会计类别
)P13AfK accounting date 记帐日期；会计结算日期
TH [xSg accounting for money 款项核算
A W{"9f4 Accounting Officer 会计主任
.wH`9aq;5@ accounting period 会计报告期；会计期
zWs ("L(#s accounting policy 会计政策；会计方针
G_ -8*. accounting practice 会计惯例
}4Q~ <2 accounting principle 会计准则
3?%?J^/a accounting record 会计记录
]1Wh3C accounting report 会计报告
w.7p D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9w)W| 9 Accounting Society of China 中国会计学会
oz.#+t%X$b accounting statement 会计报表
v 3p'*81; accounting system 会计制度；会计系统
?/@ U#Qy accounting transaction 会计事项；帐务交易
rXh*nC accounting treatment 会计处理
r`dQ<U , accounting year 会计年度
e4h9rF{Cxn accretion 增值；添加
[I ~&vLTe accrual 应计项目；应累算数目
RIm8PV;N accrual basis 应计制；权责发生制
{ l0[`"EF accrual basis accounting 应计制会计；权责发生制会计
:P'M| U accrue 应累算；应计
1hTE^ \W accrued benefit 应累算利益
%XC 3V7 accrued charges 应计费用
5>Kk>[|. accrued cumulative preference share dividend 应累算的累积优先股股息
_^%DfMP3i\ accrued expenses 应累算费用
-- >q=hlA accrued interest payable 应付利息；应计未付利息
T]_]{%z accrued interest receivable 应收利息；应计未收利息
"26=@Q^Y accrued right 累算权益
\&8
61A; accruing profit 应累算的利润
yg@ 8&;bP` accumulated fiscal reserve 累积财政储备
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3(B" accumulated profit 累积利润；滚存溢利
=)c^ik%F& accumulated reserve 累积储备
C@o8C%o accumulation of surplus income 累积收益盈余
#Sc9&DfX acquired assets 既得资产
i)!2DXn acquisition 收购；购置；取得
z=FOymv C acquisition cost 购置成本
mb\"qD5 acquisition expenses 购置费用
I4"(4u@P acquisition of 100% interest 收购全部股权
SSQB 1c acquisition of control 取得控制权
V|3^H^\5P acquisition of fixed assets 购置固定资产
urb SprdF acquisition of shell “买壳”
TCWt3\ acquisition price 收购价
< 5 )F9.$ act of God 天灾
$-i(xnU/nl acting partner 执事合伙人
drwD3jx0xv active market 买卖活跃的市场；交投畅旺的市场；旺市
6*&$ha}X active partner 积极参与的合伙人
4 (c{%% active trading 交投活跃
m[}@\y actual circulation 实际流通
l jP<WD actual cost 实际成本
fxQ4kiI actual expenditure 实际开支；实际支出
`GU Gy. b actual income 实际入息；实际收入；实际收益
H`bS::JI- actual market 现货市场
?hmuAgOtbh actual price 现货价；实际价格
#3knKBH actual profit 实际利润
A8X3|<n= actual quotation 实盘；实际价位；实际报价
\\ZCi`O actual year basis 按实际年度计算
C~- .zQ$ actuals 实货
?/}N actuarial investigation 精算调查
;5 p;i 8m actuarial principle 精算原则
wJc`^gj actuarial report 精算师报告
Y" U t Actuarial Society of Hong Kong 香港精算学会
FP<mFqy actuarial valuation 精算师估值
1/ 3<u:: actuary 精算师
_C3O^/<n4V ad referendum agreement 暂定协议；有待覆核的协定
jO0"`|(]s ad valorem duty 从价税；按值征税
kBeYl+*pk ad valorem duty system 从价税制
Y@y"bjK \ ad valorem fee 从价费
3\ { ?L ad valorem tariff 从价关税
O=5q<7PM. additional allowance 额外免税额
;#?G2AAv additional amount for unexpired risk 未过期风险的额外款额
hiKyU! )Hv additional assessable profit 补加应评税利润
207FD additional assessment 补加评税
fZiwuq !_ additional commitment 额外承担
wnU-5r&!] additional commitment vote 额外承担拨款
5Q/jI$^h0Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
QJy1j~9x additional dependent parent allowance 供养父母额外免税额
2,6~;R additional provision 额外拨款
0N87G}Xu additional stamp duty 附加印花税
3;JF 5e\?x additional tax 补加税罚款；补加税款
.TM.
v5B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2Krh& adjudged bankrupt 被裁定破产
SE$~ Wbj? adjudicated bankrupt 裁定破产人
/.WIED}> adjudication fee 裁定费；评定印花税额手续费；评估契据费
az1#:Go adjudication of bankruptcy 裁定破产；宣告破产
UOpSH{N adjudication of insolvency 裁定无力偿还债务
^o87qr0g] adjusted actual 经调整的实数；调整后的实数
8#nAs\ ^ adjusted current assets 经调整的流动资产；调整后的流动资产
z"c,TlVN3 adjusted figure 经调整的数字；调整后的数额
4YSVy2x adjusted liabilities 经调整的负债；调整后的负债
Lz&FywF-l adjusted loss 经调整的亏损；调整后的亏损
YU`}T<;bg 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
!l- Q.=yw adjusted profit 经调整的利润；调整后的利润
YB1Jv[ adjusted surplus 经调整的盈余额；调整后的盈余额
,M jlA{0 adjusted value 经调整的价值；调整后的价值
c'INmc
I| adjustment 调整；修订；理算〔保险〕
MCAWn
H adjustment centre 调剂中心
Dk E f;P adjustment lag 调整过程的时间差距；调整时差
0| DyYu adjustment mechanism 调整机制
qjsEyro$- adjustment of loss 亏损调整
" ?Ux\)* adjustment process 调整过程；调整程序
ti^ =aB
adjustment range 调整幅度
_;,"!'R`f administered exchange rate 受管制汇率
Iw4[D#o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m
al?3*x/ administration expenses 行政费用
H]}mg='kI administration fee 手续费；行政费
mX%T"_^ administration in bankruptcy 破产管理
'=`af>Nc administration order 遗产管理令
-(},% !-_ administrator 管理人；遗产管理人
}9V0Cu1 administrator of the estate 遗产管理人
Nwo*tb: admission of debt 债项承认书
+|--}iE5n admission of proof 接纳债权证明
2fgYcQ 8` advance 放贷款项；垫付款项；预支款项；预付款项
Zb7%$1)L~ advance account 暂支帐目；预付款帐户
p}Um+I=1 advance compensation 预付补偿金
H;seT XL advance from shareholder 股东垫款
Qv<p$Up6 advance pending reimbursement 预支以待日后付还
`MHixQ;j advanced economy 先进经济体系
m T /^F{c advancement 预付；预付财产
)3WUyD*UZN advances warrant 垫款令
^#t6/ fY.# advancing 贷出
#^}s1
4n adverse balance 逆差
5@J]#bp0M adverse exchange 逆汇
~3Za"q*0s advertisement addressed to shareholders 在报章刊登的致股东通告
HB,?}S#TP advice for collection 托收通知书
h$XoR0 advice of drawing 提款通知书；汇票通知书
VU1Wr | advice of payment 付款通知
"g*`G< W_s Advisory Committee [Securities and Futures Commission]
K 6 yD64 谘询委员会〔证券及期货事务监察委员会〕
yIC
C8M Advisory Committee on Diversification 经济多元化谘询委员会
I
Z|E PzS affidavit 誓章；遗产申报誓章
<iBn-EG l> affidavit of no receipt 述明无收款的誓章
`oTV)J'~ affiliate 联号；联营公司；附属公司
CTe!jMZ= affiliated company 附属公司；联号；联营公司
}qJ`nN 8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e8E ' X affordability 负担能力
XmaRg{22 African Development Bank [AfDB] 非洲开发银行
S5:&_&R8[ after-acquired property 事后取得的财产
8>9MeDE after-hours dealing 市后交易
I/%L,XyRI after-tax profit 税后盈利；税后利润；税后溢利
29l bOi agency agreement 代理协议
eE_$ ADEf agency expenses 代理机构的开支
->*~e~T agency fee 代理费
]T{v~]7:{ Agency Law 《代理法》
&7,:: $cu agent 代理人；承销人
[Op^l%B C agent of company 公司代理人
ILx4 [m7 agent's fee 代理人费；经纪费
)%b 5uZ aggregate 总计；总数；总体数字
K^h9\< w aggregate amount 总款额；总额
[&IcIZ aggregate assets and liabilities 总体资产与负债
(+6N)9rj`/ aggregate at constant price 按固定价格计算的总体数字
VN0KK
1 I aggregate demand 总需求
^ZIs >.' aggregate gross position 总持仓量
Av0(zA2 aggregate limit 总限额
9f/l" aggregate of salaries tax 合计薪俸税
Z&4L/// aggregate performance 总体表现；总体业绩
w5yX~8UzJ aggregate supply 总体供应
0|]d^bo aggregate surplus 总盈余
">M&/}4 aggregate total 整体总额
3ZN\F aggregate value 总值；合计价值
]9~Il# aggregated basis 合计基准
P+y XC^ , aggregated net chargeable income 合计应课税入息实额
\mTi@T!& aggregation 合并计算；合计；总和
,:#h;4!VRF aggregation of incomes of husband and wife 夫妇入息合并计算
a*t @k*d_ aggregation of property 财产的总和
r 7#.DJnN. agio 差价；贴水
i&p6UU Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)G;H f?M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
As5-@l`@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
7Pu YrJ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ESk:$`P 《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》
$E !f@L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LqO=wK ~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b@Dt]6_ UL agreement for a settlement 授产协议
cml~Oepf agreement for assignment 转让协议
k'*vG6! agreement for sale 售卖协议；买卖协议
ri-D#F)} agreement for sale and purchase 买卖协议
]rSg,Q >E agreement for the payment of interest 支付利息协议
YNl".c agreement for the repayment of money 还款协议
(.i wD & agreement of reinsurance 再保险协议
;at1|E* Agricultural Bank of China 中国农业银行
o bN8+ j air passenger departure tax 飞机乘客离境税
K}M lC}oIt Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|3~]XN- airport tax 机场税
7z$bCO L=S alcohol duty 酒精税
*FC|v0D alienation 让与；让渡；转让
:yE0DS<_ alimony 生活费；赡养费
&*E! %57 All Ordinaries Index [AOI] 所有普通股指数
cL!A,+S[_ all risks 全险；综合险
u\M xQIo'u All Sales Record for Stock Market 《股票市场成交报告》
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p464 Allied Capital Resources Limited 新联财务有限公司
ho)JY
$#6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}I MV@ z B allocation letter 拨款信件
;y{(# X # allocation of fund 分配款项；预留款项
LitdO>%#2 allocation of profit 利润分配；溢利分配
k
] T allocation warrant 拨款令
.Xk D2~; allotment 分配；配股
+sTPTCLE allotment notice 股份配售通知；配股通知
= y(*?TZH allotment of shares 股份分配
H+5+;`; allowable 可获宽免；免税的
p] N/]2rR allowable business loss 可扣除的营业亏损
@h_ bXo allowable expenses 可扣税的支出
`>b,'u6F allowance 免税额；津贴；备抵；准备金
0rQ r#0 ` allowance for debts 债项的免税额
KX3A| allowance for depreciation by wear and tear 耗损折旧免税额
s| :1z"q allowance for funeral expenses 殡殓费的免税额
uL@%M8n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
DF> t Q allowance for repairs and outgoings 修葺及支出方面的免税额
\YFM5l;IU allowance to debtor 给债务人的津贴
OHW|?hI=[ alteration of capital 资本更改
@ULWVS#t2 alternate trustee 候补受托人
<`G-_VI amalgamation 合并
+S+=lu _ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
FC~%G&K/q^ ambit of charges 征税范围；收费范围
X h}D_c amended valuation 经修订的估值
fYz P4 American Commodities Exchange 美国商品交易所
z;?j+ZsdH American Express Bank Limited 美国运通银行
00s) =A_ American Stock Exchange 美国证券交易所
?Z4%u8Krvz amortization 摊销
Vy| 4k2 amount due from banks 存放银行同业的款项
Rry] 6( amount due from banks abroad 存放海外银行同业的款项
: bi(mX7t amount due from holding companies 控股公司欠款
WRA(k amount due from local banks 存放本港银行同业的款项
?=^\kXc[ amount due to banks 银行同业的存款
q9PjQ% amount due to banks abroad 海外银行同业的存款
l!KPgRw amount due to holding companies 控股公司存款
(+cZP&o amount due to local banks 本港银行同业的存款
NZ0 ?0* amount due to outport banks 外埠银行同业的存款
\t/0Y h-' amount for note issue 发行纸币的款额
e*}GQ amount of bond 担保契据的款额
W'f"kM amount of consideration 代价款额
hF5T9^8 amount of contribution 供款数额
{~j/sto-: amount of indebtedness 负债款额
Ww\ WuaY amount of principal of the loan 贷款本金额
+ A^|aQ amount of rates chargeable 应征差饷数额
r b\t0tg amount of share capital 股本额
c53:E'g amount of sums assured 承保款额
cH4 PrMm& amount of variation 变动幅度
C^5 V amount of vote 拨款数额
\x\N?$`ANc amount payable 应付款额
>T\@j\X4 amount receivable 应收款额
IbJl/N %o Amsterdam Stock Exchange 阿姆斯特丹证券交易所
s$(%?,yf2 analysis 分析
lhnGk'@d ancillary risk 附属风险
bBXLW}W annual account 周年帐目；周年帐目报表；年度决算；年结
`W" ;4A annual accounting date 年结日期
O9o ]4; annual allowance 每年免税额；年积金；年度津贴；年津
UBj&T^j annual balance 年度余额
1|!)*!hu annual disposable income 每年可动用收入
%l#X6jkt annual estimates 周年预算
P,a9B2 annual fee 年费
Q4/BpKL annual general meeting 周年大会
5~T+d1md annual growth rate 年增率；每年增长率
>Yk|(!v annual long-term supplement 长期个案每年补助金
?Yf
v^DQ5 annual pensionable emolument 可供计算退休金的年薪
1E'P Sq annual report 年报
.pdcwd9 Annual Report on the Consumer Price Index 《消费物价指数年报》
#$W0%7 annual return 周年报表；周年申报表；每年报税表格
l
9g Annual Return Rules 《周年报表规则》
'RF`XX annual review of consumer prices 每年消费物价回顾
@V:Y%#% annual roll-forward basis 逐年延展方式
z}.6yHS annual salary 年薪
Rm79mh9 annual statement 年度报表；年度决算表
}
XhL`% 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
?*yB&(a:8 annuitant 年金受益人
aI ;$N| ]u annuity 年金
QtXiUx^ k< annuity contract 年金合约
vD:J!|hs( annuity on human life 人寿年金
: ir3u antecedent debt 先前的债项
YTmHht{j# ante-dated cheque 倒填日期支票
\%bJXTK&W anticipated expenditure 预期开支
(=fLWK{8 anticipated net profit 预期纯利
guGX
G+ anticipated revenue 预期收入
GoAh{=s anti-inflation measure 反通货膨胀措施
( xWsyo(4 anti-inflationary stance 反通货膨胀立场
rIYO (}Fl apparent deficit 表面赤字
e8wPEDN*4 apparent financial solvency 表面偿债能力
SdYb T)y apparent partner 表面合伙人
bu <d>XR application for personal assessment 个人入息课税申请书
oWLP|c~ Ap application of fund 资金应用
#gT"G18/! application to release as liquidator and to destruct the books of accounts and documents
NWPT89@ l 申请免除清盘人职务及毁灭帐簿与文件
/{jt] 8/;7 appointed actuary 委任精算师
yzT1Zg_ER appointed auditor 委任核数师；委任审计师
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(". appointed trustee 委任的受托人
-K(d]-yv appointer 委任人
Zlh 2qq apportioned pro rata 按比例分摊
C& XPn;f apportionment 分配；分摊
_j3rs97@| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#Ha" rr46p apportionment formula 分摊方程式
Z!^>!' Z apportionment of estate duty 遗产税的分摊
-sZ'<(3 appraisal 估价；评估
Fw{# 4 appreciable growth 可观增长
dT% eq7= appreciable impact 显着影响
BBGub?(dR appreciable increase 可观增长
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` appreciation 增值；升值
mCk_c appreciation against other currencies 相对其他货币升值
@ <2y+_e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8 l)K3;q_ appreciation tax 增值税
JhwHsx/ appropriation 拨款；拨用；拨付
GYiL}itD=3 appropriation account 拨款帐目
3!/J!X3L Appropriation Bill 拨款法案
$d]) >4eQ appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
ts@Z5Yw*! approved basket stock 认可一篮子证券
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R_8 approved budget 核准预算
~<O.Gu&"R approved charitable donation 认可慈善捐款
m.` I} approved charitable institution 认可慈善机构
y6-P6T approved currency 核准货币；认可货币
K5T1dBl,0 approved estimates 核准预算
s J^Ff approved estimates of expenditure 核准开支预算
-64 ;P9:A> approved overseas insurer 核准海外保险人
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3`{;E{ approved pooled investment fund 核准汇集投资基金
::iY ydpM approved provident fund scheme 认可公积金计划
|6DJ5VFzD approved provision 核准拨款
[ OUV!o approved redeemable share 核准可赎回股份
v O&X<5?Qc approved regional stock 认可地区性证券
kONn7Itbu approved retirement scheme 认可退休金计划
OPE+: TvW^ approved subordinated loan 核准附属贷款
b p}97ZQ arbitrage 套戥；套汇；套利
rr\9HA arbitrageur 套戥者；套汇者
bma.RCyY< arbitrary amount 临时款项
3+d^Bpp 4 arrangement 措施；安排；协定
#W|Obc]K arrears 欠款
n 3&h1- arrears of pay 欠付薪酬
u9~ Ncz arrears of revenue 逾期未收税款；逾期未收的帐项
:<{ 15:1 articles of association 组织章程；组织细则；组织章程细则
QRKP;aYt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E<u(Yw6= ascertainment of profit 确定利润
}fkdv6mz "Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^c(r4#}$" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Pi |Z\j) Asian Development Fund [ADF] 亚洲发展基金
Z:>3AJuS_ Asian dollar bond 亚洲美元债券
| Z2_W/ Asian dollar market 亚洲美元市场
`8O Bw Asian dollar rate 亚洲美元利率
[A {o"zY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Rs S:I6L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*y7 Yf7 asked price 沽盘；喊价；索价；卖方报价
s b3z8:r assessable income 应评税入息
Rr CG(Bh assessable loss 应评税亏损
IBeorDIZ assessable profit 应评税利润
YcwDNsk assessable value 应评税值
gg^iYTpt assessed profit 估定利润
O43"- assessed value 经评估价值
R[m{"2|,Lc assessment 评税；评定；估价；评税单
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qN' 3{jiPL assessment of additional tax 补加税评税
7G;1n0m-T assessment of performance 业绩评估；实绩评价
ml^=y~J[ Assessor 评税主任
:=+YZ|& j asset price bubbles 资产价格泡沫
Sw; kUJ asset-backed securities 具资产保证的证券
Fq <J xamR assets accretion 资产增值
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assets and liabilities 资产与负债
8%Yyxo CH assets betterment statement 资产递增表；资产改进表
M=ag\1S&ZF assets lending 实物放款；有抵押贷款
"$J5cco assets of the company passing on the death 死者去世时转移的公司资产
Yy]TU} PY assets pledged as security for liabilities 用作负债抵押的资产
yi~ ]}M assets portfolio 资产投资组合
3X;>cv#B assets price 资产价格
/AOGn?Z3 assets quality 资产质素
z^T;d^OJc assets realization 资产变现
nHDK e )V assets refinancing arrangement 资产再集资安排
4VeT]`C^h assets securitization 资产证券化
edcz%IOM( assets situated outside Hong Kong 在香港以外地方的资产
?f3R+4 assets stripping 削减资产；拆卖资产
B=%%3V)2 assets value 资产值
C{nk,j
L assignee 承让人
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|E!V assignment 转让；转让书；转让契
LH+ Bu%s assignment of interest 权益转让
RyukQY~<W assignment of letters patent and trade mark 专利证书及商标转让
SB('Nqi h assignment of property 物业转让；物业转让书
6)Za K assignment right 转让权
3dbaCusT $ assignor 转让人
: *[mvF associate 有联系的人；有关连人士；相联者；合伙人；联系人
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$ Kzh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
._A4 : associate member 附属会员
GhcH"D%- associated body corporate 相联法人团体
<P0 P *>M associated company 相联公司；联属公司
eg?p )| associated corporation 相联法团
fr04nl Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;v PFRiFK 公认会计师公会〔英国〕
4Y3@^8h&= Association of Futures Exchange Brokers 香港期货经纪协会
xh ho{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0[<' ygu association of underwriters 承保人组织
c V@^< assumption of control 接管
rr(kFQ" assurance 担保；保险；转易；转易书
hS &H* assurance of interest 权益的转易
g@M5_I(W at 19XX price 按一九ＸＸ年价格计算
<3N\OV2 at a discount 按赔价计算；按贴水价格计算；打折扣
j x< <h _j at a premium 按溢价计算；按升水价格计算
rw W"B at call 通知付款；按通知
%`$:/3P$U at constant market price 按固定市价计算
Ei+lVLoC at constant price 按固定价格计算
ht6}v<x.eA at cost 按成本计算
6(htpT%J at current market price 按当时市价计算；按现时市价计算
CKe72OC at current price 按当时价格计算；按现时价格计算
gp 11/ . at factor cost 按要素成本计算；按生产要素成本计算
Q7F4OS5b at money-of-the-day price 按付款当日价格计算
HGh)d` 8 at or better 按指定或较佳价位〔买卖指令〕
nSQ]qH&4d at par 按面值计算；平价
Q"eqql<h# at sight 见票即付
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Tt2 v at the close 按收市盘
3$K[(>s at the opening 按开市盘
[okV[7 attestation 见证；见证条款
Kx,X{$Pe at-the-money option 平价期权
*& ]8rm{ attorney 受权人；受托代表人
IDqUiN attornment 新拥有人承认书
vR5X attributable profit 可归属利润
1|>v k+;1h attributable share value 可归属股份价值
{c]dz7'? Auckland Stock Exchange 奥克兰证券交易所
\Wppl,"6c auction 拍卖
<jYyA]Zy5 auctioneer 拍卖商
Pj g# audit 审计；核数
('j'>"1H Audit Commission 审计署
g[@0H= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ge?DD,a c 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〕
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i#rU audit review 帐目审查
> QN-K]YLL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,-k?"|tQ audited account 审计帐目；经审计的帐目
"d~<{(:N^ audited annual account 经审计的周年帐目
jVGAgR=[ G audited balance sheet 经审计的资产负债表
%yKcp5_ auditor 核数师；核数主任；审计师
a Iy zt auditor's certificate 核数师证明书；审计师证明书
-AVT+RE9z auditor's report 核数师报告；审计师报告
)>Z@')Uk: Aussie bond 澳元债券
Mg8ciV}\xY austerity budget 紧缩预算
~ p{YuW[e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
] {{%d4 Australia All Ordinaries Index 澳洲所有普通股票指数
.} +3A~ Australian Dollar [AUD] 澳元
?aBAmyxm Australian Options Market 澳大利亚期权市场
[5-Ik T0 Australian Securities Commission 澳洲证券事务监察委员会
g26_#4 P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pBBKfv Australian Stock Exchange 澳大利亚证券交易所
;Z "Iv Austrian Schilling [ATS] 奥地利先令
iGj,B =35 authentication 认证；鉴证
rAW7Zp~KK authority to purchase 委托购买证；委购书
;H71A[M
T authorization 认可；核准；授权；授权书
Y Kp@ n8A authorization by direction 指示授权
L.K| ]]u authorization by instruction 指令授权
a5pM ~.] authorization by warrant 令状授权
o@ j!J I& authorization of unit trust 单位信托的认可
17;9> *O' authorized agent 指定代理人
7T!t*sSO' authorized capital 法定资本
eW3?3l`fvt authorized clerk 出市员
.v+J@Y a authorized dealer 认可交易商
uV}GUE%W authorized financial institution 认可财务机构
eej#14 & authorized fund 认可基金
asp\4-?$o authorized fund house 获授权的基金公司；认可基金公司
e(1{W P authorized institution 认可机构
wkPomTO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+@8, uL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Xf{p >-+DL authorized insurer 获授权保险人；获认可承保人
\ E5kpm authorized investment 特准投资项目
Ers JWp authorized person 获授权人
:(3'"^_NA authorized representative 获授权代表
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<w6sPm authorized share capital 法定股本
_:Y| a> automated quotation system 自动报价系统
!&@t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#jj (S\WY 自动交易系统〔香港期货交易所有限公司〕
[-e$4^+9 automatic adjustment mechanism 自动调整机制
3qNuv ];2 automatic adjustment system 自动调整系统
R&P^rrC@B5 Automatic Clearing House 自动票据交换所
UN; U+ 5,t automatic exchange rates accumulation system 自动化汇率累集系统
TOSk+ 2 P Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o2]Np~`g, automatic teller machine [ATM] 自动柜员机
94*MRn1E autopay 自动转帐
) 54cG available assets 可用资产
r<P? F available fiscal reserve 现存财政储备
&js$qgY available profit 可用利润
|6Iw \YU Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_XrlCLp: d average 平均；平均数；海损
7VkjnG^!: average basic salary 平均基本薪金
6BQq|:U average consumer expenditure 平均消费开支；一般消费开支
YCzH@94QeV average cost 平均成本
Sv>CVp* average cost of land production 增辟土地平均成本
PIQd=%?' average daily turnover 平均每日成交额
qla=LS\-A+ average daily wage rate 平均每日工资率
O0pXHXSAL average expenditure pattern 平均开支模式
*8%uXkM m average growth rate 平均增长率
iQCs 8hIR average net fixed assets 固定资产平均净值
fbah~[5} average of relatives 相对价格平均数
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gj^R average price 平均价格
-I#<?=0B average propensity to consume 平均消费倾向；一般消费倾向
m,w^,) average propensity to save 平均储蓄倾向；一般储蓄倾向
f|s,%AU"i average rate 平均率
7( LB} average revenue 平均收入；平均收益
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88d: average stock 平均库存；平均存货
W7~OU(}[` average yearly rent 平均年租
B&*`A&^y avoidance of double taxation 避免双重课税
-&v0JvTJ9j avoidance of tax 避税
