A:
l.
9
i ` A share Ａ股；甲类股份
j!It1B abatement of tax 减税；减扣免税额
ODbEL/ ABN AMRO Bank N.V. 荷兰银行
m=hlim;P, above-the-line expenditure 线上项目支出；经常预算支出
v|WT m# above-the-line receipt 线上项目收入；经常预算收入
[T(XwA ) ABSA Asia Limited 南非联合亚洲有限公司
7H+IW4Ma absolute change 绝对数值变更
8K]5fkC| absolute expenditure 实际开支
=nQgS.D absolute guideline figure 绝对准则数字
'nrX RDb absolute interest 绝对权益
gB;5&;T: absolute order of discharge 绝对破产解除令
5 +Ei! E89 absolute profit margin 绝对利润幅度
jc4#k+sb absolute value 实值；绝对值
MYD`P2F absolutely vested interest 绝对既得权益
wc%Wy|d absorbed cost 已吸收成本；已分摊成本
h2b,( absorption 吸收；分摊；合并
zXop@"(e absorption rate 吸收率；摊配率；分摊率
biBo?k;4 ACB Finance Limited 亚洲商业财务有限公司
8R) 0|v&; acceptable form of reciprocity 合理的互惠条件
j>{Dbl:#2 acceptable rate 适当利率；适当汇率
R7q\^Yzo acceptance agreement 承兑协议
vG{+}o# acceptance for honour 参加承兑
,u:J"epM acceptor 承兑人；接受人；受票人
e6
R<V]g acceptor for honour 参加承兑人
!>,\KxnM accident insurance 意外保险
/f5*KRM Accident Insurance Association of Hong Kong 香港意外保险公会
4Pbuv6`RK accident insurance scheme 意外保险计划
t==C dCl accident year basis 意外年度基准
Xiy9Oeq2uh accommodation 通融；贷款
<? Z [X{ accommodation bill 通融票据；空头票据
\ r ^#a accommodation party 汇票代发人
*[P"2b# account balance 帐户余额；帐户结余
g[NmVY-o account book 帐簿
8zMt&5jD account collected in advance 预收款项
]f3[I3;K account current book 往来帐簿
W7F1o[ account of after-acquired property 事后取得的财产报告
$j +RUelFY account of defaulter 拖欠帐目
9?jD90@
} account payable 应付帐款
|2$wJ$ I account payee only [A/C payee only] 只可转帐；存入收款人帐户
V >$A\AWw account receivable 应收帐款
r~q(m>Ct6 account receivable report 应收帐款报表
0bR)]"K account statement 结单；帐单；会计财务报表
<Va 7XX%> account title 帐户名称；会计科目
,[}
X K9 accountant's report 会计师报告
R;G"LT Accountant's Report Rules 会计师报告规则
7z_EX8^ accounting and auditing procedure 会计与审计程序；会计与核数程序
JJHfg) Accounting Arrangements 《会计安排》
_uYidtxo= accounting basis 会计基础
\4/zvlo]h accounting by Official Receiver 破产管理署署长呈交的帐目
OH(w3:;[8 Accounting Circular 《会计通告》
pr WK U accounting class 会计类别
Q.]$t
2J accounting date 记帐日期；会计结算日期
s9Tp(Yr,k accounting for money 款项核算
" "; Bq*Y# Accounting Officer 会计主任
nmH1Wg*aW accounting period 会计报告期；会计期
sRMz[n 5k accounting policy 会计政策；会计方针
iFJ1}0<(x accounting practice 会计惯例
k
Y}r^NaQA accounting principle 会计准则
69 > - accounting record 会计记录
/S9(rI<' accounting report 会计报告
`/"rs@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
17
k9h?s* Accounting Society of China 中国会计学会
ccdP}|9e accounting statement 会计报表
:Zs i5>MT accounting system 会计制度；会计系统
tFi'R R Z accounting transaction 会计事项；帐务交易
v_ U$jjO1 accounting treatment 会计处理
>-%}'iz+ accounting year 会计年度
@L 9C_a accretion 增值；添加
pL&
Zcpx accrual 应计项目；应累算数目
xy^t_];X accrual basis 应计制；权责发生制
LA837 P accrual basis accounting 应计制会计；权责发生制会计
mm l`,t8 accrue 应累算；应计
DL t "cAW accrued benefit 应累算利益
FQ3{~05T accrued charges 应计费用
|[ )e5Xhd accrued cumulative preference share dividend 应累算的累积优先股股息
(uxe<'Co| accrued expenses 应累算费用
$o uw *|< accrued interest payable 应付利息；应计未付利息
uZg[PS=@!X accrued interest receivable 应收利息；应计未收利息
~l^Q~W-+ accrued right 累算权益
mB.j?@Y% accruing profit 应累算的利润
MXsC m( accumulated fiscal reserve 累积财政储备
m BrH`! accumulated profit 累积利润；滚存溢利
j_ \?ampF accumulated reserve 累积储备
MR?5p8S#g accumulation of surplus income 累积收益盈余
5Al1u|;HB acquired assets 既得资产
N4xC Zb acquisition 收购；购置；取得
1@i|[dq acquisition cost 购置成本
`<"@ &N^d acquisition expenses 购置费用
Y UGEGX w acquisition of 100% interest 收购全部股权
H,{W rWA acquisition of control 取得控制权
B%.vEk) * acquisition of fixed assets 购置固定资产
G[bWjw86O acquisition of shell “买壳”
}%T8?d] acquisition price 收购价
v<_wf act of God 天灾
&P0jRT3e#Y acting partner 执事合伙人
v>[U*E active market 买卖活跃的市场；交投畅旺的市场；旺市
w
YEkWB^ active partner 积极参与的合伙人
&c| 3v! active trading 交投活跃
4X1!t actual circulation 实际流通
kA"|PtrW actual cost 实际成本
*3Vic actual expenditure 实际开支；实际支出
\C& [BQ\ actual income 实际入息；实际收入；实际收益
OpNxd]"T actual market 现货市场
DO^ J=e actual price 现货价；实际价格
GBvgVX< actual profit 实际利润
F?Fs x)2k actual quotation 实盘；实际价位；实际报价
N| N#- actual year basis 按实际年度计算
s2X<b
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S#:y l>2 actuarial investigation 精算调查
TpSv7k T] actuarial principle 精算原则
-r'/PbV0 actuarial report 精算师报告
m-v0=+~& Actuarial Society of Hong Kong 香港精算学会
v|7=IJ actuarial valuation 精算师估值
:;g7T -_q actuary 精算师
P&=H<^yd ad referendum agreement 暂定协议；有待覆核的协定
C5F=J8pY ad valorem duty 从价税；按值征税
)&") J}@ ad valorem duty system 从价税制
-Gyj]v5y`c ad valorem fee 从价费
Cd 7imj ad valorem tariff 从价关税
YjR`}rdwo additional allowance 额外免税额
Sc/\g additional amount for unexpired risk 未过期风险的额外款额
D^30R*gV additional assessable profit 补加应评税利润
O u -/dE% additional assessment 补加评税
yU{Q`6u T additional commitment 额外承担
<NYf !bx additional commitment vote 额外承担拨款
0DB8[#i%: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(>R additional dependent parent allowance 供养父母额外免税额
h 3`\L4 b additional provision 额外拨款
=>LQW;Sj z additional stamp duty 附加印花税
6SqS\ 8 additional tax 补加税罚款；补加税款
LK}*k/eG Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&*nq.l76X` adjudged bankrupt 被裁定破产
+@"Ls P adjudicated bankrupt 裁定破产人
e*!0|#- adjudication fee 裁定费；评定印花税额手续费；评估契据费
0^m`jD adjudication of bankruptcy 裁定破产；宣告破产
H5)8TR3La adjudication of insolvency 裁定无力偿还债务
(oxMBd+n1 adjusted actual 经调整的实数；调整后的实数
0zHMtC1 , adjusted current assets 经调整的流动资产；调整后的流动资产
|lG7/\A adjusted figure 经调整的数字；调整后的数额
J/(^Z?/~P! adjusted liabilities 经调整的负债；调整后的负债
w~%Rxdh?8W adjusted loss 经调整的亏损；调整后的亏损
n([ 9U0!gu 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
)s~szmJoVD adjusted profit 经调整的利润；调整后的利润
; ]PP +h adjusted surplus 经调整的盈余额；调整后的盈余额
v(`9+ * adjusted value 经调整的价值；调整后的价值
1Uaj}= @M adjustment 调整；修订；理算〔保险〕
5@-[[ $dk adjustment centre 调剂中心
>3qfo2K 0 adjustment lag 调整过程的时间差距；调整时差
csd~)a n b adjustment mechanism 调整机制
GD -cP5$ adjustment of loss 亏损调整
Zn{Y+ce7d adjustment process 调整过程；调整程序
{u (( y D adjustment range 调整幅度
TCL XO 0 administered exchange rate 受管制汇率
Pea2ENe3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@k m@\w administration expenses 行政费用
Klj -dz administration fee 手续费；行政费
uf/4vz, administration in bankruptcy 破产管理
2CY4nS KW administration order 遗产管理令
&~K4 I administrator 管理人；遗产管理人
M?ObK#l!_ administrator of the estate 遗产管理人
8:sQB% BB admission of debt 债项承认书
]/6i#fTw admission of proof 接纳债权证明
X? l5} advance 放贷款项；垫付款项；预支款项；预付款项
/_ D_W,#P advance account 暂支帐目；预付款帐户
3Ow b U advance compensation 预付补偿金
K k\TW1w3 advance from shareholder 股东垫款
xh:A*ZI=7 advance pending reimbursement 预支以待日后付还
oB$c-!& advanced economy 先进经济体系
} `uFLBG3 advancement 预付；预付财产
fW z=bJ"V advances warrant 垫款令
eq6>C7 .$ advancing 贷出
VxAG= E adverse balance 逆差
V]5MIiNl adverse exchange 逆汇
oiTSpd- advertisement addressed to shareholders 在报章刊登的致股东通告
h3rVa6cxM advice for collection 托收通知书
QF4)@ r{2x advice of drawing 提款通知书；汇票通知书
9q ]n &5 advice of payment 付款通知
k4-S:kVo Advisory Committee [Securities and Futures Commission]
;W?mQUo:P8 谘询委员会〔证券及期货事务监察委员会〕
( &!RX.i Advisory Committee on Diversification 经济多元化谘询委员会
_zK
~9/5 affidavit 誓章；遗产申报誓章
5kik+ affidavit of no receipt 述明无收款的誓章
{%+UQ!]d8 affiliate 联号；联营公司；附属公司
3%(,f, affiliated company 附属公司；联号；联营公司
]R*h3U@5#K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Y.b? .)u& affordability 负担能力
Ly q[gQjr African Development Bank [AfDB] 非洲开发银行
&[7z:`+Y## after-acquired property 事后取得的财产
AaLbJYuKd after-hours dealing 市后交易
rcAPp after-tax profit 税后盈利；税后利润；税后溢利
;Xl {m`E+ agency agreement 代理协议
FI" KJk' agency expenses 代理机构的开支
M3VTzwuf^S agency fee 代理费
`>Ms7G9S~e Agency Law 《代理法》
-x VZm8y agent 代理人；承销人
tN G[|Bi# agent of company 公司代理人
BIXbdo5F agent's fee 代理人费；经纪费
O<P(UT" aggregate 总计；总数；总体数字
VVw5)O1' aggregate amount 总款额；总额
Y3JID T^ aggregate assets and liabilities 总体资产与负债
:!/ (N aggregate at constant price 按固定价格计算的总体数字
U8a5rF> < aggregate demand 总需求
] B?NDxU aggregate gross position 总持仓量
v |R#[vtFd aggregate limit 总限额
8bdx$,$k aggregate of salaries tax 合计薪俸税
Ei4Iv#Oi` aggregate performance 总体表现；总体业绩
( _3QZ aggregate supply 总体供应
UB,0c) aggregate surplus 总盈余
gE9x+g aggregate total 整体总额
m(w 9s;< aggregate value 总值；合计价值
+Kp8X 53 aggregated basis 合计基准
()W`4p aggregated net chargeable income 合计应课税入息实额
j;J`P H aggregation 合并计算；合计；总和
6F_ : ,b^ aggregation of incomes of husband and wife 夫妇入息合并计算
Zd}12HFq aggregation of property 财产的总和
&Eh OSu agio 差价；贴水
$/crb8-C 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》
e^ k)756 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|pZ:5ta# 《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》
ny} _^3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AAF']z<4_" 《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:VGa<lx5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=wMq!mBd 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z# %s/TL agreement for a settlement 授产协议
+`7!4gxwK! agreement for assignment 转让协议
E> N [ agreement for sale 售卖协议；买卖协议
>eWORf>7 agreement for sale and purchase 买卖协议
PXF u agreement for the payment of interest 支付利息协议
Vy6~O|68= agreement for the repayment of money 还款协议
^" iJ agreement of reinsurance 再保险协议
cs 58: G5 Agricultural Bank of China 中国农业银行
K+ |0~/0 air passenger departure tax 飞机乘客离境税
(QS 0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{s0!hp airport tax 机场税
a1shP};pK alcohol duty 酒精税
Ok MAqS alienation 让与；让渡；转让
G i\Z"MiBZ alimony 生活费；赡养费
SB`xr!~A] All Ordinaries Index [AOI] 所有普通股指数
Y,?kS
dS all risks 全险；综合险
d~q7! All Sales Record for Stock Market 《股票市场成交报告》
(6i4N2 Allied Capital Resources Limited 新联财务有限公司
40O@a:q* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q2U?EP{8~ allocation letter 拨款信件
32Wa{LG;2 allocation of fund 分配款项；预留款项
7NkMr8[}F allocation of profit 利润分配；溢利分配
LbuhKL}VN allocation warrant 拨款令
KB { IWu allotment 分配；配股
Wf~PP; allotment notice 股份配售通知；配股通知
VAp 1{ allotment of shares 股份分配
j_ .tg 7X allowable 可获宽免；免税的
R5xV_; wD allowable business loss 可扣除的营业亏损
M eYu allowable expenses 可扣税的支出
%I;uqf allowance 免税额；津贴；备抵；准备金
?:6w6GwAA allowance for debts 债项的免税额
Bkg./iP5x allowance for depreciation by wear and tear 耗损折旧免税额
-b)3+#f allowance for funeral expenses 殡殓费的免税额
+R_s(2vz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_zkTx7H allowance for repairs and outgoings 修葺及支出方面的免税额
*xN?5u % allowance to debtor 给债务人的津贴
+F~B"a alteration of capital 资本更改
;(rK^*`fO alternate trustee 候补受托人
Lb?0< amalgamation 合并
I%{ 1K+V/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
LfJMSscfv ambit of charges 征税范围；收费范围
S0 ReT*I amended valuation 经修订的估值
OVE?;x>n/1 American Commodities Exchange 美国商品交易所
|x T'+~u American Express Bank Limited 美国运通银行
?7"v~d]> American Stock Exchange 美国证券交易所
w,j;XPp amortization 摊销
,hZ?]P& amount due from banks 存放银行同业的款项
y(O~=S+< amount due from banks abroad 存放海外银行同业的款项
wScr:o+K>L amount due from holding companies 控股公司欠款
wEw;],ur amount due from local banks 存放本港银行同业的款项
yH9&HFDp amount due to banks 银行同业的存款
e-nw R amount due to banks abroad 海外银行同业的存款
$RYOj{1 amount due to holding companies 控股公司存款
wRZS+^hx amount due to local banks 本港银行同业的存款
{{AZW amount due to outport banks 外埠银行同业的存款
s q@c?!' amount for note issue 发行纸币的款额
(w vU;u amount of bond 担保契据的款额
Z*IW*f&0>1 amount of consideration 代价款额
a`zHx3 Yg amount of contribution 供款数额
%r&36d' amount of indebtedness 负债款额
39d$B'"<1 amount of principal of the loan 贷款本金额
6n;? :./ amount of rates chargeable 应征差饷数额
4 %4Yqx ) amount of share capital 股本额
4y !GFhMh amount of sums assured 承保款额
rxj# amount of variation 变动幅度
`XM0Mm% amount of vote 拨款数额
cYBjsN(!A| amount payable 应付款额
6!8uZ>u%Vg amount receivable 应收款额
Lt
i2KY}/% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{Es1bO analysis 分析
>U(E
\`9D ancillary risk 附属风险
! %B-y 9\ annual account 周年帐目；周年帐目报表；年度决算；年结
oi8M6l annual accounting date 年结日期
ge 1U1o annual allowance 每年免税额；年积金；年度津贴；年津
( hh^? annual balance 年度余额
AmQsay#I_ annual disposable income 每年可动用收入
P<;Puww/ annual estimates 周年预算
EKS?3z%! annual fee 年费
-J0OtrZ annual general meeting 周年大会
["e;8H[K)% annual growth rate 年增率；每年增长率
umt`0m. : annual long-term supplement 长期个案每年补助金
,(]k)ym/ annual pensionable emolument 可供计算退休金的年薪
.KtK< Ps[S annual report 年报
wL}X~Xa3i Annual Report on the Consumer Price Index 《消费物价指数年报》
~qX w Q@ annual return 周年报表；周年申报表；每年报税表格
)\7Cp -E-W Annual Return Rules 《周年报表规则》
h,6> ^A annual review of consumer prices 每年消费物价回顾
S waMpNXL annual roll-forward basis 逐年延展方式
phB d+zQc annual salary 年薪
m_FTg)_= annual statement 年度报表；年度决算表
B1]FB|0's 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
=1xVw5^F annuitant 年金受益人
Cq3Au %7 annuity 年金
f0YB y<a annuity contract 年金合约
7K+eI!m.s annuity on human life 人寿年金
m>?|*a , antecedent debt 先前的债项
N`qGwNT%G ante-dated cheque 倒填日期支票
16Jjf|] j anticipated expenditure 预期开支
FC anticipated net profit 预期纯利
N34bB>_ anticipated revenue 预期收入
d[*NDMO anti-inflation measure 反通货膨胀措施
:&LV^ A anti-inflationary stance 反通货膨胀立场
qQ1 D }c@ apparent deficit 表面赤字
R^] a<g, apparent financial solvency 表面偿债能力
P@x@5uC2 apparent partner 表面合伙人
K)}Vr8,V application for personal assessment 个人入息课税申请书
# %'%LY= application of fund 资金应用
RRzLQ7J application to release as liquidator and to destruct the books of accounts and documents
t~.^92]s| 申请免除清盘人职务及毁灭帐簿与文件
ad9u;uS appointed actuary 委任精算师
= LEzcq>XO appointed auditor 委任核数师；委任审计师
;bL?uL appointed trustee 委任的受托人
s.XxYXR\ appointer 委任人
~}SQLYy7Z apportioned pro rata 按比例分摊
2/Y e<. # apportionment 分配；分摊
(cI@# x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
w M#l`I apportionment formula 分摊方程式
3>=G-AH/$K apportionment of estate duty 遗产税的分摊
SpOSUpl% appraisal 估价；评估
%e_){28 n appreciable growth 可观增长
+;Gvp=hk appreciable impact 显着影响
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q appreciable increase 可观增长
[?(q hp! appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
v&7x ~!O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_d+` Gw appreciation tax 增值税
9>ZX@1]m_ appropriation 拨款；拨用；拨付
t}MT<Jj appropriation account 拨款帐目
CK_\K,xVT Appropriation Bill 拨款法案
V343 IT\ appropriation-in-aid system 补助拨款办法
85Kf>z::c approved assets 核准资产
)b pdj, approved basket stock 认可一篮子证券
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w4 approved budget 核准预算
<y"lL>JR approved charitable donation 认可慈善捐款
- s2Yhf approved charitable institution 认可慈善机构
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^=HF approved currency 核准货币；认可货币
|uX&T `7?- approved estimates 核准预算
}.=@^-JBA5 approved estimates of expenditure 核准开支预算
AJ6O> Euq approved overseas insurer 核准海外保险人
l1%*L yD approved overseas trust company 核准海外信托公司
ZmI# -[/ approved pooled investment fund 核准汇集投资基金
QkLcs6)R approved provident fund scheme 认可公积金计划
Ct:c%D(L approved provision 核准拨款
Tz7 R:S. approved redeemable share 核准可赎回股份
,S~A]uH' approved regional stock 认可地区性证券
A5O; C approved retirement scheme 认可退休金计划
jO`L:D/C approved subordinated loan 核准附属贷款
vkW;qt}yO arbitrage 套戥；套汇；套利
'C;K Nc arbitrageur 套戥者；套汇者
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9 D arbitrary amount 临时款项
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5FL-I arrangement 措施；安排；协定
nE : Wl arrears 欠款
=,08D^ xY arrears of pay 欠付薪酬
Tc|+:Us y arrears of revenue 逾期未收税款；逾期未收的帐项
%;J$ h^ articles of association 组织章程；组织细则；组织章程细则
N ]GF>kf: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cCIs~*D ascertainment of profit 确定利润
|Z$)t%' "Asia Clear" “亚洲结算系统”
qSaCl6[Do Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E.^u:0:P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
k\ZU%"^J Asian Development Fund [ADF] 亚洲发展基金
9Z3Vf[n5\ Asian dollar bond 亚洲美元债券
eO{2rV45O Asian dollar market 亚洲美元市场
Wck WX]};S Asian dollar rate 亚洲美元利率
pwF])uf*{\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~c\ 2' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;@n/g U asked price 沽盘；喊价；索价；卖方报价
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2 assessable income 应评税入息
9$%S<v assessable loss 应评税亏损
Ju.T.)H assessable profit 应评税利润
P_gai7Xg assessable value 应评税值
5rJ7CfVq assessed profit 估定利润
_$oE'lat assessed value 经评估价值
~Q=^YZgn8 assessment 评税；评定；估价；评税单
:K!L-*>A9 assessment number 评税编号；估价编号
(&/~q:a> assessment of additional tax 补加税评税
a!PN`N28 assessment of performance 业绩评估；实绩评价
} OkK@8?0O Assessor 评税主任
/EL3 T t asset price bubbles 资产价格泡沫
?Uhjyi asset-backed securities 具资产保证的证券
cQ0+kX< assets accretion 资产增值
Tcq@Q$H assets and liabilities 资产与负债
SWNT}{x] assets betterment statement 资产递增表；资产改进表
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JQ_V assets lending 实物放款；有抵押贷款
2}5@: cwR+ assets of the company passing on the death 死者去世时转移的公司资产
YCyh+%Q( assets pledged as security for liabilities 用作负债抵押的资产
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SCz assets portfolio 资产投资组合
(]5gYi assets price 资产价格
s]xn&rd_ assets quality 资产质素
`>0(N.'T assets realization 资产变现
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w4 E assets refinancing arrangement 资产再集资安排
mrlhj8W? ! assets securitization 资产证券化
x JFxrG'c assets situated outside Hong Kong 在香港以外地方的资产
mf2Qu assets stripping 削减资产；拆卖资产
cn'r BY assets value 资产值
XZ/cREz^s assignee 承让人
^5-SL?E assignment 转让；转让书；转让契
/)r[}C0 assignment of interest 权益转让
Ul:M=8nE% assignment of letters patent and trade mark 专利证书及商标转让
&VVvZ@X ; assignment of property 物业转让；物业转让书
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assignment right 转让权
,4(m.P10 assignor 转让人
WX $AOnEv associate 有联系的人；有关连人士；相联者；合伙人；联系人
?nf4K/IjZ! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"}uV=y associate member 附属会员
Ul|htB<1: associated body corporate 相联法人团体
K!gocNOf associated company 相联公司；联属公司
t5S!j2E associated corporation 相联法团
KU_""T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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D 公认会计师公会〔英国〕
D]K?ntS[* Association of Futures Exchange Brokers 香港期货经纪协会
S#\Cyn2(t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
59(} D'lw> association of underwriters 承保人组织
>< Qp%yT assumption of control 接管
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assurance 担保；保险；转易；转易书
\ Pd>$Q assurance of interest 权益的转易
H7Pw>Ta ; at 19XX price 按一九ＸＸ年价格计算
Wk]E6yz6 at a discount 按赔价计算；按贴水价格计算；打折扣
0Rh*SoYrC at a premium 按溢价计算；按升水价格计算
z@xkE ,j> at call 通知付款；按通知
u"kB`|| ( at constant market price 按固定市价计算
s18A at constant price 按固定价格计算
Ia>~ph#]{` at cost 按成本计算
:) T#.(mR at current market price 按当时市价计算；按现时市价计算
w gZ6|)!0 at current price 按当时价格计算；按现时价格计算
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\g at factor cost 按要素成本计算；按生产要素成本计算
TZ PUVOtL_ at money-of-the-day price 按付款当日价格计算
WhDNt+uk) at or better 按指定或较佳价位〔买卖指令〕
u Hyc7^X> at par 按面值计算；平价
=5g|7grQ:` at sight 见票即付
{JW_ZJx at the close 按收市盘
\}7xgQ>oV at the opening 按开市盘
>+*lG>!z attestation 见证；见证条款
GUsJF;;V at-the-money option 平价期权
* YT v" attorney 受权人；受托代表人
Qy) -gax:, attornment 新拥有人承认书
:tLMh08h attributable profit 可归属利润
e`% <D[- attributable share value 可归属股份价值
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Auckland Stock Exchange 奥克兰证券交易所
QH6_nZY auction 拍卖
kfy |3KA3m auctioneer 拍卖商
oh >0}Gc8 audit 审计；核数
*BQy$dfE Audit Commission 审计署
Aj@t*3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Qf|c^B 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
"%+9p6/ audit review 帐目审查
\0^Je>-:U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!A"-9OS2 audited account 审计帐目；经审计的帐目
^L's45&_ audited annual account 经审计的周年帐目
\-:4TuU audited balance sheet 经审计的资产负债表
nkz^^q`5l7 auditor 核数师；核数主任；审计师
S!7|vb*ko auditor's certificate 核数师证明书；审计师证明书
\2)~dV:6+ auditor's report 核数师报告；审计师报告
'tq 4-11xB Aussie bond 澳元债券
C0'_bTfB austerity budget 紧缩预算
D;X/7 p|> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\xOv 9( Australia All Ordinaries Index 澳洲所有普通股票指数
l`*R !\ Australian Dollar [AUD] 澳元
'k9 1;T[ Australian Options Market 澳大利亚期权市场
2;YL+v2 Australian Securities Commission 澳洲证券事务监察委员会
E)( Rhvij Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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g18 Australian Stock Exchange 澳大利亚证券交易所
wmFS+F4`2 Austrian Schilling [ATS] 奥地利先令
FJ O- p authentication 认证；鉴证
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hC authority to purchase 委托购买证；委购书
lkgB,cflpi authorization 认可；核准；授权；授权书
<VmEXJIk authorization by direction 指示授权
`qj24ehc authorization by instruction 指令授权
c]/&xRd authorization by warrant 令状授权
+v|]RgyW) authorization of unit trust 单位信托的认可
((]Sy,rdk authorized agent 指定代理人
&+8cI^ kp authorized capital 法定资本
'V:ah3 8 authorized clerk 出市员
-&r A<j authorized dealer 认可交易商
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M!=/ authorized financial institution 认可财务机构
M H _3nN authorized fund 认可基金
uJ L[m(G authorized fund house 获授权的基金公司；认可基金公司
Z~ DR,: authorized institution 认可机构
UN`O*(k[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rs:a^W5t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SR { KL#NC authorized insurer 获授权保险人；获认可承保人
Bl v @u ? authorized investment 特准投资项目
-<aN$O authorized person 获授权人
x=VLRh%Gvl authorized representative 获授权代表
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8 ) authorized share capital 法定股本
LT) G"U~ automated quotation system 自动报价系统
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~"p Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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ZZ 自动交易系统〔香港期货交易所有限公司〕
WB=|Ty ~l automatic adjustment mechanism 自动调整机制
IHNl `\Le automatic adjustment system 自动调整系统
el^WBC3 Automatic Clearing House 自动票据交换所
dL>8| automatic exchange rates accumulation system 自动化汇率累集系统
=^gZJ@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2k"!o~s^ automatic teller machine [ATM] 自动柜员机
VAZ6;3@cd autopay 自动转帐
k>7 2W/L^ available assets 可用资产
hdx"/.s available fiscal reserve 现存财政储备
M `.v/UQn available profit 可用利润
r7n-Xe Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L2^M#G@t average 平均；平均数；海损
(Zv/(SE5% average basic salary 平均基本薪金
^Euqy,8} average consumer expenditure 平均消费开支；一般消费开支
0^&-j.9 average cost 平均成本
"A,-/~cBV average cost of land production 增辟土地平均成本
tD\%SiTg=b average daily turnover 平均每日成交额
wx)Yl1 C average daily wage rate 平均每日工资率
I]Jz[{~1 average expenditure pattern 平均开支模式
8yn}|Y9Fu average growth rate 平均增长率
X2hyxTOp average net fixed assets 固定资产平均净值
w&^_2<a2 average of relatives 相对价格平均数
YCEdt>5PA average price 平均价格
TSAVX ng average propensity to consume 平均消费倾向；一般消费倾向
e-e*% average propensity to save 平均储蓄倾向；一般储蓄倾向
h[I~D`q)v average rate 平均率
u. L{3gkT average revenue 平均收入；平均收益
'"14(BvW average stock 平均库存；平均存货
\-~TW4dYe average yearly rent 平均年租
!_My]>S avoidance of double taxation 避免双重课税
k874t D avoidance of tax 避税
