A:
eG&\b-% A share Ａ股；甲类股份
h sG~xRA\ abatement of tax 减税；减扣免税额
@ 32~#0a ABN AMRO Bank N.V. 荷兰银行
3*)<Y}Tc above-the-line expenditure 线上项目支出；经常预算支出
,cZhkXd
above-the-line receipt 线上项目收入；经常预算收入
l/1u>' ABSA Asia Limited 南非联合亚洲有限公司
R % [ZQ K absolute change 绝对数值变更
~A@T_ *0 absolute expenditure 实际开支
cq lA"Eof absolute guideline figure 绝对准则数字
G&=4@pLY5 absolute interest 绝对权益
,)/gy) ~# absolute order of discharge 绝对破产解除令
(3cJ8o>& absolute profit margin 绝对利润幅度
hgIqr^N9 absolute value 实值；绝对值
H'KCIqo
absolutely vested interest 绝对既得权益
kt`_n+G absorbed cost 已吸收成本；已分摊成本
BIGln`;,f absorption 吸收；分摊；合并
wJyrF absorption rate 吸收率；摊配率；分摊率
tpu2e*n-| ACB Finance Limited 亚洲商业财务有限公司
URU,&gy= acceptable form of reciprocity 合理的互惠条件
0U|t@& q acceptable rate 适当利率；适当汇率
j/.$ (E acceptance agreement 承兑协议
HYcLXh vgu acceptance for honour 参加承兑
G>Fk
) acceptor 承兑人；接受人；受票人
\WS2g"( acceptor for honour 参加承兑人
}L
mhM accident insurance 意外保险
!d nCr R Accident Insurance Association of Hong Kong 香港意外保险公会
g) 0>J accident insurance scheme 意外保险计划
~o{GQ> accident year basis 意外年度基准
F.{{g pI accommodation 通融；贷款
< z':_, accommodation bill 通融票据；空头票据
x }\x3U accommodation party 汇票代发人
O[}{$NXw account balance 帐户余额；帐户结余
{1?94rz account book 帐簿
U*sjv6*T account collected in advance 预收款项
w`BY>Xft0 account current book 往来帐簿
K[wny0 ( account of after-acquired property 事后取得的财产报告
eTg8I/ )%B account of defaulter 拖欠帐目
"/e_[_ j account payable 应付帐款
(LiS9|J! account payee only [A/C payee only] 只可转帐；存入收款人帐户
#IJ m*_J< account receivable 应收帐款
yS#)F. account receivable report 应收帐款报表
grD[7;1~:) account statement 结单；帐单；会计财务报表
TF]bmM})0 account title 帐户名称；会计科目
*Jn Y0xP accountant's report 会计师报告
J?6.yL; Accountant's Report Rules 会计师报告规则
X,5}i5'! accounting and auditing procedure 会计与审计程序；会计与核数程序
/x%h@Cn! Accounting Arrangements 《会计安排》
%MG{KG=&o accounting basis 会计基础
E_q/*} ]pE accounting by Official Receiver 破产管理署署长呈交的帐目
L
hp Accounting Circular 《会计通告》
jej.!f: H accounting class 会计类别
~[8n+p+&X accounting date 记帐日期；会计结算日期
rR Kbs@1M accounting for money 款项核算
q+iG:B /Z Accounting Officer 会计主任
%G0J]QY{(x accounting period 会计报告期；会计期
;R5@]Hg6q accounting policy 会计政策；会计方针
~7p!t%;$ accounting practice 会计惯例
G)|Xj70 accounting principle 会计准则
*y+N-uq accounting record 会计记录
yq H accounting report 会计报告
.lsD+} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
LT Z8Eu Accounting Society of China 中国会计学会
cI Sugk~ accounting statement 会计报表
[^Z)f <l accounting system 会计制度；会计系统
2[!3!@. accounting transaction 会计事项；帐务交易
u+/Uc:XK) accounting treatment 会计处理
yv[3 &E? accounting year 会计年度
]& 8c
45c accretion 增值；添加
@h&:xA56 accrual 应计项目；应累算数目
rn$G.SMgz accrual basis 应计制；权责发生制
}b5omHUE% accrual basis accounting 应计制会计；权责发生制会计
y^!>'cdV accrue 应累算；应计
jz,K > accrued benefit 应累算利益
QhhL_vP accrued charges 应计费用
A<h^.{ accrued cumulative preference share dividend 应累算的累积优先股股息
O2pntKI accrued expenses 应累算费用
"D\>oFu accrued interest payable 应付利息；应计未付利息
- -fRh N> accrued interest receivable 应收利息；应计未收利息
1d$qr` accrued right 累算权益
?"F9~vx&G accruing profit 应累算的利润
ol0i^d*9F accumulated fiscal reserve 累积财政储备
nx Wm accumulated profit 累积利润；滚存溢利
reQr=OAez accumulated reserve 累积储备
eOoqH$
i accumulation of surplus income 累积收益盈余
i)iK0g"2 acquired assets 既得资产
vAh'6 Ob7r acquisition 收购；购置；取得
mjQZ"h0 acquisition cost 购置成本
3S 5`I9I acquisition expenses 购置费用
! k[JP+; acquisition of 100% interest 收购全部股权
*{_N*p\{ acquisition of control 取得控制权
^h $^j acquisition of fixed assets 购置固定资产
b(IZ:ekZ5 acquisition of shell “买壳”
(himx8Uml2 acquisition price 收购价
<x8I<K act of God 天灾
&4O2uEW0 acting partner 执事合伙人
YpOcLxFL active market 买卖活跃的市场；交投畅旺的市场；旺市
5cvvdO*C0 active partner 积极参与的合伙人
H#S`m active trading 交投活跃
Y\,aJL$ actual circulation 实际流通
["O_ Phb| actual cost 实际成本
nTtE+~u actual expenditure 实际开支；实际支出
oE.Ckz~*d actual income 实际入息；实际收入；实际收益
eMV{rFmT actual market 现货市场
k vpkWD; actual price 现货价；实际价格
ZaBmH|k actual profit 实际利润
;A G&QdTMh actual quotation 实盘；实际价位；实际报价
+v2 )'?BS actual year basis 按实际年度计算
^w!1QH0:/ actuals 实货
_/czH<
actuarial investigation 精算调查
Y{Ff I+ actuarial principle 精算原则
yV~TfTJ actuarial report 精算师报告
3'Hz,qP Actuarial Society of Hong Kong 香港精算学会
J9*i`8kU. actuarial valuation 精算师估值
M }!
qH.W actuary 精算师
n^q%_60H ad referendum agreement 暂定协议；有待覆核的协定
qyBC1an5, ad valorem duty 从价税；按值征税
'fs
tfk ad valorem duty system 从价税制
PNz ]L ad valorem fee 从价费
>ak C ad valorem tariff 从价关税
ur:8`+"
( additional allowance 额外免税额
?f$U8A4lp additional amount for unexpired risk 未过期风险的额外款额
-Qn l)JB additional assessable profit 补加应评税利润
4VHWoN"U additional assessment 补加评税
dWx@<(`OC additional commitment 额外承担
VA>0Y additional commitment vote 额外承担拨款
p,V %wGM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k|czQ"vaI additional dependent parent allowance 供养父母额外免税额
z cC:b4 additional provision 额外拨款
=]r2;014
additional stamp duty 附加印花税
=P9Tc"2PN additional tax 补加税罚款；补加税款
zs(P2$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
o}&{Y2!x adjudged bankrupt 被裁定破产
m-qu<4A/U| adjudicated bankrupt 裁定破产人
d8uDSy adjudication fee 裁定费；评定印花税额手续费；评估契据费
]K3bDU~ adjudication of bankruptcy 裁定破产；宣告破产
.kU}x3m adjudication of insolvency 裁定无力偿还债务
U(PW$\l adjusted actual 经调整的实数；调整后的实数
q;lR|NOh adjusted current assets 经调整的流动资产；调整后的流动资产
(rc 7Cp3 adjusted figure 经调整的数字；调整后的数额
W}y) vrL adjusted liabilities 经调整的负债；调整后的负债
c1q; adjusted loss 经调整的亏损；调整后的亏损
Gshy$'_e 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
EJP] E) adjusted profit 经调整的利润；调整后的利润
a/v]E]=qI adjusted surplus 经调整的盈余额；调整后的盈余额
E/hT/BOPK adjusted value 经调整的价值；调整后的价值
cij8'( "+! adjustment 调整；修订；理算〔保险〕
oiIl\#C adjustment centre 调剂中心
VJ8'T"^Hf adjustment lag 调整过程的时间差距；调整时差
* ;(^)Sj4Q adjustment mechanism 调整机制
}= wor~ adjustment of loss 亏损调整
=:Yrb2gP_\ adjustment process 调整过程；调整程序
VP~( ;H5% adjustment range 调整幅度
!7 f,g vk administered exchange rate 受管制汇率
lUaJC'~p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
33 S CHQ administration expenses 行政费用
cV"Ov@_ .k administration fee 手续费；行政费
v8WT?% administration in bankruptcy 破产管理
2cO6' ?b administration order 遗产管理令
(&1.!R[X administrator 管理人；遗产管理人
]b AVOKm- administrator of the estate 遗产管理人
=]5f\f6 admission of debt 债项承认书
+J85Re ` admission of proof 接纳债权证明
Sgr. V) advance 放贷款项；垫付款项；预支款项；预付款项
^D]J68)#a advance account 暂支帐目；预付款帐户
blWtC/!Aq; advance compensation 预付补偿金
H|0- Al.{ advance from shareholder 股东垫款
eIEL';N6 advance pending reimbursement 预支以待日后付还
W':b6}? advanced economy 先进经济体系
,>01Cs=t8 advancement 预付；预付财产
x#5vdBf advances warrant 垫款令
%-]a[qf3 advancing 贷出
+?W4ac1 adverse balance 逆差
+0 }_ X adverse exchange 逆汇
@( \R@`# advertisement addressed to shareholders 在报章刊登的致股东通告
LXWI'nxV advice for collection 托收通知书
qco uZO advice of drawing 提款通知书；汇票通知书
%Oo
f/q advice of payment 付款通知
\ 4 LTViY] Advisory Committee [Securities and Futures Commission]
Fg 8lX9L 谘询委员会〔证券及期货事务监察委员会〕
^V hl@ Advisory Committee on Diversification 经济多元化谘询委员会
CPL,QVO9 affidavit 誓章；遗产申报誓章
& S `g& affidavit of no receipt 述明无收款的誓章
3A {)C_1a affiliate 联号；联营公司；附属公司
Z wz co affiliated company 附属公司；联号；联营公司
x N7sFSV@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i6A9|G$H affordability 负担能力
AN6Q~%, African Development Bank [AfDB] 非洲开发银行
z@ J>A![m after-acquired property 事后取得的财产
kt0xR)gU after-hours dealing 市后交易
#s81 k@#X after-tax profit 税后盈利；税后利润；税后溢利
ML MetRP agency agreement 代理协议
,N vX pN agency expenses 代理机构的开支
7p hf agency fee 代理费
.he U
Ir, Agency Law 《代理法》
REg M agent 代理人；承销人
0 )cSm"s agent of company 公司代理人
g1?9ge 1 agent's fee 代理人费；经纪费
SB08-G2 aggregate 总计；总数；总体数字
o <iU; 15 aggregate amount 总款额；总额
1<fW .Q) aggregate assets and liabilities 总体资产与负债
O) TS$ aggregate at constant price 按固定价格计算的总体数字
_ si 5z aggregate demand 总需求
@ t Pr\F aggregate gross position 总持仓量
c{dabzL y aggregate limit 总限额
_;U %`/T b aggregate of salaries tax 合计薪俸税
=-_hq'il aggregate performance 总体表现；总体业绩
6D[]Jf,9 aggregate supply 总体供应
FF#+d~$z aggregate surplus 总盈余
^<qi&* aggregate total 整体总额
t1 U+7nM aggregate value 总值；合计价值
K9.Gj w aggregated basis 合计基准
'.;{"G.@' aggregated net chargeable income 合计应课税入息实额
_~MX~M3MB aggregation 合并计算；合计；总和
wPm aggregation of incomes of husband and wife 夫妇入息合并计算
|`Noj+T47I aggregation of property 财产的总和
(hdu+^Qj= agio 差价；贴水
SASLeGaV 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 y . Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'e' p`* 《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》
7i{(,: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*Ow2,{Nn 《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》
W;cY g.W2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tk *-Cx?_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+t%2V? agreement for a settlement 授产协议
."=p\:^j* agreement for assignment 转让协议
b>8TH-1t~ agreement for sale 售卖协议；买卖协议
A6 .wXv, agreement for sale and purchase 买卖协议
$.kJBRgV* agreement for the payment of interest 支付利息协议
L -:@Om! agreement for the repayment of money 还款协议
!zx8I7e4 agreement of reinsurance 再保险协议
*!JB^5(H Agricultural Bank of China 中国农业银行
L@/IyQ[H1 air passenger departure tax 飞机乘客离境税
5-$D<}Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b=1E87i@W airport tax 机场税
\lm ]G 7h alcohol duty 酒精税
@tY]=pqn_ alienation 让与；让渡；转让
' fGKRd|) alimony 生活费；赡养费
UOf\pG All Ordinaries Index [AOI] 所有普通股指数
7n.Oem all risks 全险；综合险
)gSqO{Z All Sales Record for Stock Market 《股票市场成交报告》
!`RMXUV Allied Capital Resources Limited 新联财务有限公司
V" 8 G-dK all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_<{<b allocation letter 拨款信件
&^DVSVqs^ allocation of fund 分配款项；预留款项
=EMB~i allocation of profit 利润分配；溢利分配
f+hHc8g allocation warrant 拨款令
);VuZsmi allotment 分配；配股
T ]Ai{@i allotment notice 股份配售通知；配股通知
P_NF;v5 v allotment of shares 股份分配
G%: 3.:E" allowable 可获宽免；免税的
(YYg-@IO allowable business loss 可扣除的营业亏损
GVJ||0D allowable expenses 可扣税的支出
;Su-Y!& % allowance 免税额；津贴；备抵；准备金
W[* xr{0V allowance for debts 债项的免税额
H\a"=&M allowance for depreciation by wear and tear 耗损折旧免税额
;5.&TQT allowance for funeral expenses 殡殓费的免税额
xlJWCA*> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M /v@C*c allowance for repairs and outgoings 修葺及支出方面的免税额
!rr,(!Ip?O allowance to debtor 给债务人的津贴
d?J&mLQ6 alteration of capital 资本更改
9$z$yGj l alternate trustee 候补受托人
|u^S}"@3sU amalgamation 合并
:o {,F7(P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<7F-WR/2n ambit of charges 征税范围；收费范围
[%^sl>,7 amended valuation 经修订的估值
[SC6{ | American Commodities Exchange 美国商品交易所
vg[3\!8z[ American Express Bank Limited 美国运通银行
@-Q l6k American Stock Exchange 美国证券交易所
-qD qJ62mC amortization 摊销
znTi_S amount due from banks 存放银行同业的款项
-u'"l(n)~ amount due from banks abroad 存放海外银行同业的款项
2;WbXc!#! amount due from holding companies 控股公司欠款
E5)0YYjHZ amount due from local banks 存放本港银行同业的款项
4E x&A R8 amount due to banks 银行同业的存款
IF0!@f amount due to banks abroad 海外银行同业的存款
bI|G
% amount due to holding companies 控股公司存款
o}114X4q; amount due to local banks 本港银行同业的存款
Z;81 " amount due to outport banks 外埠银行同业的存款
'xj5R=V amount for note issue 发行纸币的款额
l7qW)<r amount of bond 担保契据的款额
MkoK(m{7 amount of consideration 代价款额
r>peKo[X( amount of contribution 供款数额
'WE"$ 1 amount of indebtedness 负债款额
CA C4A amount of principal of the loan 贷款本金额
3MNM<Ih amount of rates chargeable 应征差饷数额
"W% YsN0 amount of share capital 股本额
A|
A#|D amount of sums assured 承保款额
gh ?[x.U amount of variation 变动幅度
o4WQA"VxM amount of vote 拨款数额
aMhVO(+FW amount payable 应付款额
k%cE8c}R;A amount receivable 应收款额
.cQO?UKK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Wy7w zt analysis 分析
G/Sp/I<d ancillary risk 附属风险
n]'
r3 annual account 周年帐目；周年帐目报表；年度决算；年结
XyE$0i~t annual accounting date 年结日期
^ZQMRNP{r annual allowance 每年免税额；年积金；年度津贴；年津
}rfikm annual balance 年度余额
"M j#P9 annual disposable income 每年可动用收入
Ge-Bk)6 annual estimates 周年预算
!Z:XSF[T annual fee 年费
^wd@m Wxx annual general meeting 周年大会
Lo!hyQ) annual growth rate 年增率；每年增长率
zT78Fl iY6 annual long-term supplement 长期个案每年补助金
KoNu{TJ annual pensionable emolument 可供计算退休金的年薪
N~8H \ annual report 年报
}-Mg&~e` Annual Report on the Consumer Price Index 《消费物价指数年报》
d2#NRqgQ annual return 周年报表；周年申报表；每年报税表格
} ^Q:Q \ Annual Return Rules 《周年报表规则》
Mt-r`W3 q annual review of consumer prices 每年消费物价回顾
`_OrBu[ annual roll-forward basis 逐年延展方式
8A3/@Z;0S annual salary 年薪
^BA%]pe$I annual statement 年度报表；年度决算表
`/>kN% 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
ylZQwICk annuitant 年金受益人
.5G` Y annuity 年金
jjj<B'zt annuity contract 年金合约
;(/go\m
tB annuity on human life 人寿年金
]5f;Kz) antecedent debt 先前的债项
{V
QGfN ante-dated cheque 倒填日期支票
OLb s~
>VA anticipated expenditure 预期开支
?yef?JI$p anticipated net profit 预期纯利
6[A\cs anticipated revenue 预期收入
mEd 2f^R anti-inflation measure 反通货膨胀措施
8eS (gKD anti-inflationary stance 反通货膨胀立场
/o;L,mcx* apparent deficit 表面赤字
W" vLCHTh apparent financial solvency 表面偿债能力
H
u;"TG apparent partner 表面合伙人
G9Uc
}z application for personal assessment 个人入息课税申请书
z:#]P0 application of fund 资金应用
C LaQE { application to release as liquidator and to destruct the books of accounts and documents
05FGfnq.8 申请免除清盘人职务及毁灭帐簿与文件
S"h;u=5it appointed actuary 委任精算师
r$={_M$ appointed auditor 委任核数师；委任审计师
bLai @mL&a appointed trustee 委任的受托人
e`qrafa appointer 委任人
W`G bo
uxd apportioned pro rata 按比例分摊
?^%[*OCCC! apportionment 分配；分摊
,]2?S5R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
x'`{#bKD apportionment formula 分摊方程式
uxU -N apportionment of estate duty 遗产税的分摊
cWkg.ri-x appraisal 估价；评估
dRJ
](Gw appreciable growth 可观增长
'OtT q8G appreciable impact 显着影响
xO )c23Z)] appreciable increase 可观增长
4<#ItQ( appreciation 增值；升值
n;Oe- +oSC appreciation against other currencies 相对其他货币升值
5Z!$?J4Rl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2 L4[~> appreciation tax 增值税
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n:c'aT appropriation 拨款；拨用；拨付
rS BI'op appropriation account 拨款帐目
)sm9%|.& Appropriation Bill 拨款法案
hc|A:v)] appropriation-in-aid system 补助拨款办法
y5j:+2|I approved assets 核准资产
Q jj }k) approved basket stock 认可一篮子证券
-iDs:J4Iq approved budget 核准预算
pKc!sd C approved charitable donation 认可慈善捐款
_'!?fA approved charitable institution 认可慈善机构
kuH%aM<R approved currency 核准货币；认可货币
A?lL K&* approved estimates 核准预算
fg)*TR approved estimates of expenditure 核准开支预算
3<r7"/5 approved overseas insurer 核准海外保险人
,IPt4EH$ approved overseas trust company 核准海外信托公司
A`3KE9ED approved pooled investment fund 核准汇集投资基金
V AL?
Z approved provident fund scheme 认可公积金计划
ydzsJ+dx approved provision 核准拨款
F6q= W#~ approved redeemable share 核准可赎回股份
VxN#\ D i& approved regional stock 认可地区性证券
as:l1S approved retirement scheme 认可退休金计划
5?>4I"ne approved subordinated loan 核准附属贷款
KY arbitrage 套戥；套汇；套利
l[T-Ak arbitrageur 套戥者；套汇者
)4ek!G]Rb arbitrary amount 临时款项
J -z. arrangement 措施；安排；协定
v8f3B<k j arrears 欠款
plWNuEW arrears of pay 欠付薪酬
oWY3dc arrears of revenue 逾期未收税款；逾期未收的帐项
*B|hRZka1A articles of association 组织章程；组织细则；组织章程细则
qB$-H' j:; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s1 > 8uW ascertainment of profit 确定利润
|URfw5Hm "Asia Clear" “亚洲结算系统”
%" H:z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FFw(`[A_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1yE',9? Asian Development Fund [ADF] 亚洲发展基金
7T) y"PZ Asian dollar bond 亚洲美元债券
kC.dJ2^j+ Asian dollar market 亚洲美元市场
mw 5>[ Asian dollar rate 亚洲美元利率
W]D YfR, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^&YtZjV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K:U =Y$ x asked price 沽盘；喊价；索价；卖方报价
b;QgL_w assessable income 应评税入息
8`*5[ L~~/ assessable loss 应评税亏损
oT{9P?K8 assessable profit 应评税利润
u*
pQVU assessable value 应评税值
eQ[akVMk assessed profit 估定利润
lu{
*]! assessed value 经评估价值
0BC @w V assessment 评税；评定；估价；评税单
oYw?kxR Z assessment number 评税编号；估价编号
R1LirZlzJ assessment of additional tax 补加税评税
y ~
K8 assessment of performance 业绩评估；实绩评价
mx}5 ":} Assessor 评税主任
h~#F2#. asset price bubbles 资产价格泡沫
$=plAi asset-backed securities 具资产保证的证券
5>9Q<* assets accretion 资产增值
U^7h w(}me assets and liabilities 资产与负债
B1}i0pV,, assets betterment statement 资产递增表；资产改进表
QwhO / assets lending 实物放款；有抵押贷款
*/K[ B(G assets of the company passing on the death 死者去世时转移的公司资产
rd->@s|4mT assets pledged as security for liabilities 用作负债抵押的资产
En&7 e assets portfolio 资产投资组合
Hi[lN7ma8 assets price 资产价格
_K#7#qp2 assets quality 资产质素
K7&]| ^M9 assets realization 资产变现
HHx:s2G assets refinancing arrangement 资产再集资安排
6h/!,j0:t_ assets securitization 资产证券化
^ZsIQ4 @` assets situated outside Hong Kong 在香港以外地方的资产
tQzbYzGb7 assets stripping 削减资产；拆卖资产
@M\JzV4 A[ assets value 资产值
C,W@C assignee 承让人
c: K/0zY assignment 转让；转让书；转让契
zdJPMNHg assignment of interest 权益转让
DL,R~ assignment of letters patent and trade mark 专利证书及商标转让
$HQ~I?r{Hf assignment of property 物业转让；物业转让书
Q I";[ assignment right 转让权
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W2jA assignor 转让人
ia\ Gmh associate 有联系的人；有关连人士；相联者；合伙人；联系人
%t&Lq }e Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
h{mzYy} b associate member 附属会员
H,KH}25 associated body corporate 相联法人团体
$CB&>?~ associated company 相联公司；联属公司
-J63'bb7oi associated corporation 相联法团
'n7|fjX?Y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B PkMw'a: 公认会计师公会〔英国〕
|5;,]lbt Association of Futures Exchange Brokers 香港期货经纪协会
s>G6/TTH6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
65 zwi- association of underwriters 承保人组织
^iEf"r assumption of control 接管
|h $Gs2 assurance 担保；保险；转易；转易书
"#wAGlH6> assurance of interest 权益的转易
',hoe at 19XX price 按一九ＸＸ年价格计算
?3N/# at a discount 按赔价计算；按贴水价格计算；打折扣
]rGd!"q at a premium 按溢价计算；按升水价格计算
+jrx;xwot at call 通知付款；按通知
:gRrM)n at constant market price 按固定市价计算
2f:h z at constant price 按固定价格计算
D?E
VzG at cost 按成本计算
T+XcEI6w at current market price 按当时市价计算；按现时市价计算
< tTNtBb at current price 按当时价格计算；按现时价格计算
1<@lM8&.kO at factor cost 按要素成本计算；按生产要素成本计算
7vgRNzZoq at money-of-the-day price 按付款当日价格计算
iOa<= at or better 按指定或较佳价位〔买卖指令〕
T|\sN*}\8J at par 按面值计算；平价
|u`YT;`!"- at sight 见票即付
MDa[bQ NM at the close 按收市盘
ZOqA8# \ at the opening 按开市盘
*><j(uz! attestation 见证；见证条款
'*Y mYU at-the-money option 平价期权
|8}y?kAC attorney 受权人；受托代表人
lg-`zV3 attornment 新拥有人承认书
(1S9+H>g attributable profit 可归属利润
=4q 5KI attributable share value 可归属股份价值
; t7F%cDA Auckland Stock Exchange 奥克兰证券交易所
WuVsW3@ auction 拍卖
v0WB.`rO auctioneer 拍卖商
u@D5SkT audit 审计；核数
X ([^i;mr Audit Commission 审计署
\t{4pobo Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
< EyJ $$ 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〕
d.ywH; audit review 帐目审查
o$bQ-_B` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y]R=z*i% audited account 审计帐目；经审计的帐目
EO'+r[Y audited annual account 经审计的周年帐目
9J%O$sF audited balance sheet 经审计的资产负债表
yT% <
t auditor 核数师；核数主任；审计师
:6C R~p auditor's certificate 核数师证明书；审计师证明书
oBai9 [+ auditor's report 核数师报告；审计师报告
\l( }8;5} Aussie bond 澳元债券
miBCq l@x austerity budget 紧缩预算
G8F;fG N Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e{2Za Australia All Ordinaries Index 澳洲所有普通股票指数
0F!Uai1 Australian Dollar [AUD] 澳元
fc:87ZR{ K Australian Options Market 澳大利亚期权市场
;N!n06S3 Australian Securities Commission 澳洲证券事务监察委员会
rfdA?X{Q0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~m H'8K|l Australian Stock Exchange 澳大利亚证券交易所
X%!?\3S Austrian Schilling [ATS] 奥地利先令
?>=vKU5 authentication 认证；鉴证
lKQ jG+YF authority to purchase 委托购买证；委购书
LVP6 vs authorization 认可；核准；授权；授权书
tvJl-&'N authorization by direction 指示授权
G|?V}pZ authorization by instruction 指令授权
!b K;/) authorization by warrant 令状授权
)jI 4] 6 authorization of unit trust 单位信托的认可
\py&v5J)s! authorized agent 指定代理人
N<( rP1)`v authorized capital 法定资本
] %7m+-h@ authorized clerk 出市员
vRmzjd~ authorized dealer 认可交易商
!N:w?zsp authorized financial institution 认可财务机构
/jaO\t'q authorized fund 认可基金
?~^p:T authorized fund house 获授权的基金公司；认可基金公司
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d~M \Az authorized institution 认可机构
r +]a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BR6HD 7G authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z,qNuv "W authorized insurer 获授权保险人；获认可承保人
:'H}b*VWx authorized investment 特准投资项目
-K^(L #G authorized person 获授权人
muK)Y w[#N authorized representative 获授权代表
UWCm:eRQ authorized share capital 法定股本
oPAc6ObOV~ automated quotation system 自动报价系统
-uAGG?ZER Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M+=q"#& 自动交易系统〔香港期货交易所有限公司〕
' z^v}~ automatic adjustment mechanism 自动调整机制
,=ju^_^sA automatic adjustment system 自动调整系统
_ Axw$oYS Automatic Clearing House 自动票据交换所
%AgCE"! automatic exchange rates accumulation system 自动化汇率累集系统
5=poe@1g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`E P-Qlm automatic teller machine [ATM] 自动柜员机
3wgZDF38 autopay 自动转帐
T2T?)_f /
available assets 可用资产
W.7u6F` available fiscal reserve 现存财政储备
h 1 j1PRE available profit 可用利润
u7wZPI C{_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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F*=+n average 平均；平均数；海损
IxlPpS9Wx average basic salary 平均基本薪金
huin?,eG z average consumer expenditure 平均消费开支；一般消费开支
2JHF*zvO- average cost 平均成本
Y^?PHz'Go average cost of land production 增辟土地平均成本
R'1"`@f G average daily turnover 平均每日成交额
:OaGdL average daily wage rate 平均每日工资率
]_ y;Igaj average expenditure pattern 平均开支模式
Q|P m 8{8 average growth rate 平均增长率
dI,H:g average net fixed assets 固定资产平均净值
d D^?%,a average of relatives 相对价格平均数
] %5gPfv[T average price 平均价格
2Q/V D,yU average propensity to consume 平均消费倾向；一般消费倾向
ciPaCr V average propensity to save 平均储蓄倾向；一般储蓄倾向
'xOH~RlE average rate 平均率
:)Nk average revenue 平均收入；平均收益
t 1l4mdp average stock 平均库存；平均存货
Gm\jboef] average yearly rent 平均年租
{2&MyxV avoidance of double taxation 避免双重课税
0pe*DbYP5 avoidance of tax 避税
