A:
'1w<<?vX? A share Ａ股；甲类股份
1t)6wk
N abatement of tax 减税；减扣免税额
HZ|6&9we ABN AMRO Bank N.V. 荷兰银行
jk|0 <-3 above-the-line expenditure 线上项目支出；经常预算支出
MT9a 1 > above-the-line receipt 线上项目收入；经常预算收入
[)*fN|Hy ABSA Asia Limited 南非联合亚洲有限公司
{> z.y1 absolute change 绝对数值变更
PXkPC%j absolute expenditure 实际开支
Xbz}pAnj absolute guideline figure 绝对准则数字
F :u} 7t> absolute interest 绝对权益
sK\?i3 <? absolute order of discharge 绝对破产解除令
_ ])1P?. absolute profit margin 绝对利润幅度
+`[$w<I absolute value 实值；绝对值
?XHJCp;f absolutely vested interest 绝对既得权益
?LZ)r^ger absorbed cost 已吸收成本；已分摊成本
&v:iC
u^| absorption 吸收；分摊；合并
UpgOU. absorption rate 吸收率；摊配率；分摊率
nyIb8=f ACB Finance Limited 亚洲商业财务有限公司
n\ IVpgP acceptable form of reciprocity 合理的互惠条件
YB 4R8}4 acceptable rate 适当利率；适当汇率
T1x$v,)8x acceptance agreement 承兑协议
F;zmq%rK acceptance for honour 参加承兑
tHGK<r b acceptor 承兑人；接受人；受票人
7.5G4 acceptor for honour 参加承兑人
C }!$'C| accident insurance 意外保险
^)SvH Accident Insurance Association of Hong Kong 香港意外保险公会
^|8cS0dK]Q accident insurance scheme 意外保险计划
A.y$.( accident year basis 意外年度基准
`Q{ki y accommodation 通融；贷款
z` sH accommodation bill 通融票据；空头票据
@}FRiPo6 accommodation party 汇票代发人
HloP NE&} account balance 帐户余额；帐户结余
N%T-Q9k account book 帐簿
'aCnj8B account collected in advance 预收款项
_-D(N/ account current book 往来帐簿
ic3qb<2 account of after-acquired property 事后取得的财产报告
AL KhZFuz account of defaulter 拖欠帐目
(Q @m;i> account payable 应付帐款
o]]Q7S= account payee only [A/C payee only] 只可转帐；存入收款人帐户
4TLh'?Xu9 account receivable 应收帐款
i} q6^;uTF account receivable report 应收帐款报表
_gc2h@x1O account statement 结单；帐单；会计财务报表
[0 W^|=#K account title 帐户名称；会计科目
Edjh* accountant's report 会计师报告
{L8SD U{P Accountant's Report Rules 会计师报告规则
t$}+oCnkv accounting and auditing procedure 会计与审计程序；会计与核数程序
\>\w-ty[( Accounting Arrangements 《会计安排》
:cOwTW?Fj accounting basis 会计基础
o77HRX accounting by Official Receiver 破产管理署署长呈交的帐目
M HgS5 b2 Accounting Circular 《会计通告》
QJv,@@mu accounting class 会计类别
%~6+=*(\ accounting date 记帐日期；会计结算日期
Oy H: accounting for money 款项核算
02S Uyv(Mt Accounting Officer 会计主任
r"0nUf*og: accounting period 会计报告期；会计期
V-jo2+Y5= accounting policy 会计政策；会计方针
D$j `+` accounting practice 会计惯例
-5E<B mM accounting principle 会计准则
D,X$66T ^ accounting record 会计记录
$CXqkK<6 accounting report 会计报告
Z3 S\@_/; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7}nOF{RH] Accounting Society of China 中国会计学会
1Og9VG1^ accounting statement 会计报表
a5&wS@)
; accounting system 会计制度；会计系统
! D z:6r accounting transaction 会计事项；帐务交易
%';n9M accounting treatment 会计处理
& ??)gMM[ accounting year 会计年度
yLI=&7/e@ accretion 增值；添加
%.Mtn%:I * accrual 应计项目；应累算数目
fA|'}(kH accrual basis 应计制；权责发生制
f(9w FT accrual basis accounting 应计制会计；权责发生制会计
Tvk= NJ accrue 应累算；应计
ysL8w"t accrued benefit 应累算利益
bf}r8$, accrued charges 应计费用
PUa~Apj ' accrued cumulative preference share dividend 应累算的累积优先股股息
S_\RQB\l accrued expenses 应累算费用
|Q7Ch]G accrued interest payable 应付利息；应计未付利息
$bMeL7CN accrued interest receivable 应收利息；应计未收利息
A@`C<O ^ accrued right 累算权益
8^M5u>=t; accruing profit 应累算的利润
$-o 39 A# accumulated fiscal reserve 累积财政储备
F.O2;M|x accumulated profit 累积利润；滚存溢利
Jq.26I= accumulated reserve 累积储备
/AWHG._ accumulation of surplus income 累积收益盈余
^up*KQ3u\ acquired assets 既得资产
jkfI,T acquisition 收购；购置；取得
"i#! acquisition cost 购置成本
+L_.XToq- acquisition expenses 购置费用
uZ
OUp8QQ acquisition of 100% interest 收购全部股权
q.MM|;_u` acquisition of control 取得控制权
J@1 (2%)|Z acquisition of fixed assets 购置固定资产
|z5olu$gVc acquisition of shell “买壳”
O" T 1=4 acquisition price 收购价
o6{XT.z5qx act of God 天灾
h#;yA"j1& acting partner 执事合伙人
2b !b- active market 买卖活跃的市场；交投畅旺的市场；旺市
p-ry{"XA active partner 积极参与的合伙人
4N*^% active trading 交投活跃
Wlt shZo actual circulation 实际流通
O 89BN6p actual cost 实际成本
rvOR[T> actual expenditure 实际开支；实际支出
bXt A4O actual income 实际入息；实际收入；实际收益
4
9#I actual market 现货市场
fDqlN`P@ actual price 现货价；实际价格
J| 3 CG;+ actual profit 实际利润
4;%=ohD:! actual quotation 实盘；实际价位；实际报价
heRQ|n.Dz) actual year basis 按实际年度计算
:@Q_oyWE8 actuals 实货
#
VR}6Jv actuarial investigation 精算调查
@ '<lD*W actuarial principle 精算原则
>o (*jZ actuarial report 精算师报告
$KtMv +m" Actuarial Society of Hong Kong 香港精算学会
1OJ:Vy }n actuarial valuation 精算师估值
NH|v`r O actuary 精算师
mQ 1QJ_; ad referendum agreement 暂定协议；有待覆核的协定
<$ '#@jW ad valorem duty 从价税；按值征税
C10A$=! ad valorem duty system 从价税制
\7W {/v4^ ad valorem fee 从价费
y<B " ad valorem tariff 从价关税
R[o KhU additional allowance 额外免税额
' Bdvqq additional amount for unexpired risk 未过期风险的额外款额
zYH6+!VBH# additional assessable profit 补加应评税利润
UIzk-.< additional assessment 补加评税
_{T`ka additional commitment 额外承担
5% +T~ E * additional commitment vote 额外承担拨款
YMz[je additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_" z#I
CT( additional dependent parent allowance 供养父母额外免税额
:Rq@ %rL additional provision 额外拨款
f61~%@fE additional stamp duty 附加印花税
b/E1v,/< additional tax 补加税罚款；补加税款
nE s l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Vd|/]Zj adjudged bankrupt 被裁定破产
-BN W\ ]} adjudicated bankrupt 裁定破产人
ox)/*c< adjudication fee 裁定费；评定印花税额手续费；评估契据费
V
GM/ed5- adjudication of bankruptcy 裁定破产；宣告破产
Ik~5j(^E- adjudication of insolvency 裁定无力偿还债务
J2yq|n?2gq adjusted actual 经调整的实数；调整后的实数
Cvi-4 adjusted current assets 经调整的流动资产；调整后的流动资产
@-Gf+*GZys adjusted figure 经调整的数字；调整后的数额
a#KxjVM adjusted liabilities 经调整的负债；调整后的负债
nj)M $' adjusted loss 经调整的亏损；调整后的亏损
k98--kc5 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
+]UPY5:F adjusted profit 经调整的利润；调整后的利润
A.y"R )G adjusted surplus 经调整的盈余额；调整后的盈余额
7!Fu.Ps
> adjusted value 经调整的价值；调整后的价值
R-Uj\M> adjustment 调整；修订；理算〔保险〕
v]vrD2L adjustment centre 调剂中心
.\<
\J|3 adjustment lag 调整过程的时间差距；调整时差
`/Z8mFs Y adjustment mechanism 调整机制
{T.$xiR adjustment of loss 亏损调整
A:k`Ykr[ adjustment process 调整过程；调整程序
#] n[ adjustment range 调整幅度
TS@EE&W q administered exchange rate 受管制汇率
NcqE)"yObo Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c a$D|3 administration expenses 行政费用
R?^FO:nM%! administration fee 手续费；行政费
u y 7)9w administration in bankruptcy 破产管理
V@T G"YF administration order 遗产管理令
sE]eIN administrator 管理人；遗产管理人
:Im_=S[0 administrator of the estate 遗产管理人
c1b@3 admission of debt 债项承认书
qC IZW admission of proof 接纳债权证明
OB5(4TY advance 放贷款项；垫付款项；预支款项；预付款项
Cf8(J k`v| advance account 暂支帐目；预付款帐户
YW >|g E advance compensation 预付补偿金
4dl?US[- advance from shareholder 股东垫款
J6\<>5 A? advance pending reimbursement 预支以待日后付还
B>-Iv _ advanced economy 先进经济体系
}
%rF}>$A advancement 预付；预付财产
7Nx@eoZ advances warrant 垫款令
dqPJ 2j $\ advancing 贷出
i_f"?X;D adverse balance 逆差
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4HYID adverse exchange 逆汇
yBq4~b~[ advertisement addressed to shareholders 在报章刊登的致股东通告
P0UMMn\-# advice for collection 托收通知书
awo=%vJ& advice of drawing 提款通知书；汇票通知书
b(K.p? bt advice of payment 付款通知
3{~h Rd Advisory Committee [Securities and Futures Commission]
nL@P {,J 谘询委员会〔证券及期货事务监察委员会〕
hg=\L5R Advisory Committee on Diversification 经济多元化谘询委员会
_d)w, ;m# affidavit 誓章；遗产申报誓章
O^|,Cbon6 affidavit of no receipt 述明无收款的誓章
C+O`3wPZp affiliate 联号；联营公司；附属公司
nn5S 7! affiliated company 附属公司；联号；联营公司
B .|2w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#S_LKc affordability 负担能力
aRj3TtFh African Development Bank [AfDB] 非洲开发银行
r=8]U b[ after-acquired property 事后取得的财产
+qjW;]yxP after-hours dealing 市后交易
nM\W a
after-tax profit 税后盈利；税后利润；税后溢利
Q8T4_p [-o agency agreement 代理协议
\- `L}$ agency expenses 代理机构的开支
S ^2'O7uj agency fee 代理费
]';!r20 Agency Law 《代理法》
9JP{F agent 代理人；承销人
6 3K ec agent of company 公司代理人
T3wR0, agent's fee 代理人费；经纪费
0nG&
LL5 aggregate 总计；总数；总体数字
<)y'Ot0 y aggregate amount 总款额；总额
z{;W$SO
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O:pQf/Xn aggregate at constant price 按固定价格计算的总体数字
nvgo6 * aggregate demand 总需求
Sr%~
5Q[W aggregate gross position 总持仓量
Ow+7o@$"/ aggregate limit 总限额
]X@ /0 aggregate of salaries tax 合计薪俸税
wf<uG|90 aggregate performance 总体表现；总体业绩
{I`B?6K5 aggregate supply 总体供应
Iu%/~FgPj{ aggregate surplus 总盈余
ApjL Y58= aggregate total 整体总额
X!nI{PE aggregate value 总值；合计价值
/vSFQ}W aggregated basis 合计基准
s Rt|G aggregated net chargeable income 合计应课税入息实额
P4Wd=Xoz6 aggregation 合并计算；合计；总和
(47jop0RDQ aggregation of incomes of husband and wife 夫妇入息合并计算
jAN(r>zVL aggregation of property 财产的总和
80l(,0`, agio 差价；贴水
1b* dC;< 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》
+xFtGF) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
OjyS
?YY)b 《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》
5#q
^lL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z/:( *F C 《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》
!(l,+@j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oj tc Kw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?AYI agreement for a settlement 授产协议
k:`^KtBMl agreement for assignment 转让协议
/8J2,8vZ agreement for sale 售卖协议；买卖协议
SJIJV6}H agreement for sale and purchase 买卖协议
$(#o)r>_R agreement for the payment of interest 支付利息协议
'HPw 5 L agreement for the repayment of money 还款协议
?W%3>A agreement of reinsurance 再保险协议
YVD%GJ Agricultural Bank of China 中国农业银行
.J&~u0g air passenger departure tax 飞机乘客离境税
G@ed2T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lr,hF1r&Y airport tax 机场税
{%b >/r alcohol duty 酒精税
um I#P,%[ alienation 让与；让渡；转让
QO%>RG alimony 生活费；赡养费
y#YCc{K
[ All Ordinaries Index [AOI] 所有普通股指数
vTU"c>] all risks 全险；综合险
oPm1`x All Sales Record for Stock Market 《股票市场成交报告》
NM[w = Allied Capital Resources Limited 新联财务有限公司
7o0e j# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5o rA# B allocation letter 拨款信件
izmL8U
?t allocation of fund 分配款项；预留款项
+ +D(P=4hi allocation of profit 利润分配；溢利分配
T-f+<Cxf allocation warrant 拨款令
tH17 Z allotment 分配；配股
}yS"C fM allotment notice 股份配售通知；配股通知
rbQA6_U 5A allotment of shares 股份分配
5wP(/?sRy allowable 可获宽免；免税的
kX5v!pm[ allowable business loss 可扣除的营业亏损
wz>j>e6k` allowable expenses 可扣税的支出
Kze\|yJ allowance 免税额；津贴；备抵；准备金
z4H!b+ allowance for debts 债项的免税额
JFR,QUT allowance for depreciation by wear and tear 耗损折旧免税额
TS-m^Y'R allowance for funeral expenses 殡殓费的免税额
|~#!e}L( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
HPtaW:J allowance for repairs and outgoings 修葺及支出方面的免税额
h9g 5W'.# allowance to debtor 给债务人的津贴
7-6_`Q2}Y alteration of capital 资本更改
$?wX* alternate trustee 候补受托人
vE6/B"b amalgamation 合并
V u;tU. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&..'7 ambit of charges 征税范围；收费范围
/ExnW >wT amended valuation 经修订的估值
`'+[Y;s_ American Commodities Exchange 美国商品交易所
z$%ntN#eNA American Express Bank Limited 美国运通银行
F RS@-P American Stock Exchange 美国证券交易所
H)t8 d_^|j amortization 摊销
vA(3H/)- amount due from banks 存放银行同业的款项
%+>I1G amount due from banks abroad 存放海外银行同业的款项
9~Q .[ A amount due from holding companies 控股公司欠款
j"}alS`- amount due from local banks 存放本港银行同业的款项
AP/tBC eM amount due to banks 银行同业的存款
~`8`kk8 amount due to banks abroad 海外银行同业的存款
)5'S=av9 amount due to holding companies 控股公司存款
C Z|Y o amount due to local banks 本港银行同业的存款
&eK8v]|"W amount due to outport banks 外埠银行同业的存款
jO !!. w amount for note issue 发行纸币的款额
y4 P mL amount of bond 担保契据的款额
j~Rh_\>Q amount of consideration 代价款额
6i{W=$ RQ amount of contribution 供款数额
aHwrF kn amount of indebtedness 负债款额
Ms^,]Q1{ amount of principal of the loan 贷款本金额
3u+~!yz amount of rates chargeable 应征差饷数额
{jggiMwo.v amount of share capital 股本额
1=W>zC amount of sums assured 承保款额
c_HYB/' amount of variation 变动幅度
oAv L?2 amount of vote 拨款数额
cz&F OP+! amount payable 应付款额
E xY
~. amount receivable 应收款额
zF\k*B Amsterdam Stock Exchange 阿姆斯特丹证券交易所
wz P>Cq analysis 分析
Sij C E~P ancillary risk 附属风险
:mY(d6#A> annual account 周年帐目；周年帐目报表；年度决算；年结
o )Ob }j annual accounting date 年结日期
F0Rk[GM annual allowance 每年免税额；年积金；年度津贴；年津
WElB,a-RCp annual balance 年度余额
vIz~B2%x annual disposable income 每年可动用收入
J} %&;uv
annual estimates 周年预算
wQ4/eQ* annual fee 年费
)jCAfdnCs annual general meeting 周年大会
~(4cnD)BO annual growth rate 年增率；每年增长率
o`h F1*yp annual long-term supplement 长期个案每年补助金
R &T(S annual pensionable emolument 可供计算退休金的年薪
/38^N|/Zr annual report 年报
wArNWBM Annual Report on the Consumer Price Index 《消费物价指数年报》
`4(k ?Pk2 annual return 周年报表；周年申报表；每年报税表格
-zG/@.
Annual Return Rules 《周年报表规则》
"mHSbG annual review of consumer prices 每年消费物价回顾
pkBm AJb@ annual roll-forward basis 逐年延展方式
a?\
Au annual salary 年薪
V4ayewVX annual statement 年度报表；年度决算表
Gi Zy C 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
70*Y4'u }A annuitant 年金受益人
(MwB% g annuity 年金
OG!^:OY annuity contract 年金合约
mhT3 Fwc annuity on human life 人寿年金
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(TIU antecedent debt 先前的债项
~H)b vN ^ ante-dated cheque 倒填日期支票
NqlG= pu anticipated expenditure 预期开支
DkQy. anticipated net profit 预期纯利
:|N5fkhN anticipated revenue 预期收入
A4 o'EQ?~ anti-inflation measure 反通货膨胀措施
LUw0MW(Moi anti-inflationary stance 反通货膨胀立场
~{RXc+ apparent deficit 表面赤字
[fO \1J apparent financial solvency 表面偿债能力
>`8i=ZpCOS apparent partner 表面合伙人
$6BXoh! application for personal assessment 个人入息课税申请书
H-^>Co _ application of fund 资金应用
<Cn-MOoM application to release as liquidator and to destruct the books of accounts and documents
NfDg=[FN[ 申请免除清盘人职务及毁灭帐簿与文件
p>65(&N , appointed actuary 委任精算师
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kuw?O@ appointed auditor 委任核数师；委任审计师
0 .t;i4 appointed trustee 委任的受托人
<EJ}9` t appointer 委任人
y$K! g&lGA apportioned pro rata 按比例分摊
Fa g%#jxI apportionment 分配；分摊
/_aFQ>.4n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K`PF|=z apportionment formula 分摊方程式
nwHi3ojD: apportionment of estate duty 遗产税的分摊
Xxp<q IEm appraisal 估价；评估
l*b 3Mg
appreciable growth 可观增长
w+*Jl}&\ appreciable impact 显着影响
nOp\43no appreciable increase 可观增长
BWfsk/le j appreciation 增值；升值
WPpl9)Qc appreciation against other currencies 相对其他货币升值
j`='SzVloW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
WPCaxA+l appreciation tax 增值税
~ .yt appropriation 拨款；拨用；拨付
4^ $ appropriation account 拨款帐目
l;F3kA Appropriation Bill 拨款法案
>/ W:*^g) appropriation-in-aid system 补助拨款办法
0rjxWPc approved assets 核准资产
7L? ~;;L$ approved basket stock 认可一篮子证券
{b= ]JPE approved budget 核准预算
2c_#q1/Z/ approved charitable donation 认可慈善捐款
vX/~34o]\ approved charitable institution 认可慈善机构
?psvhB{O approved currency 核准货币；认可货币
UR:cBr approved estimates 核准预算
SWPr5 h approved estimates of expenditure 核准开支预算
$iupzVrro approved overseas insurer 核准海外保险人
Jc(tV(z approved overseas trust company 核准海外信托公司
yG2j !D approved pooled investment fund 核准汇集投资基金
Nt'(JAZ; approved provident fund scheme 认可公积金计划
G8 Ns? approved provision 核准拨款
y]+i. 8[ approved redeemable share 核准可赎回股份
\ C~Y approved regional stock 认可地区性证券
5 0uNgLs approved retirement scheme 认可退休金计划
/i"L@t)\t approved subordinated loan 核准附属贷款
YeptYW@xfw arbitrage 套戥；套汇；套利
_;L9&>!p6 arbitrageur 套戥者；套汇者
i|)<#Ywl arbitrary amount 临时款项
1^b-J0 arrangement 措施；安排；协定
_Cj u C`7 arrears 欠款
AQQeLdTq arrears of pay 欠付薪酬
s(r(! FZ arrears of revenue 逾期未收税款；逾期未收的帐项
]fnc.^{ articles of association 组织章程；组织细则；组织章程细则
Jf YO|, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
((B7k{` ascertainment of profit 确定利润
3a"4Fn "Asia Clear" “亚洲结算系统”
'k{pWfn=< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8{(;s$H ~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
59F AhEg Asian Development Fund [ADF] 亚洲发展基金
{ajaM'x Asian dollar bond 亚洲美元债券
|!aMj8i2 Asian dollar market 亚洲美元市场
Jp=ur)Dj Asian dollar rate 亚洲美元利率
E,>/6AU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
O*`] ]w] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XjuAVNY asked price 沽盘；喊价；索价；卖方报价
`Q' 0l}, assessable income 应评税入息
0 ua.aL' assessable loss 应评税亏损
z dlysr# assessable profit 应评税利润
k8Qm +r<p assessable value 应评税值
=*~]lz__M assessed profit 估定利润
B|/=E470G assessed value 经评估价值
cX 9
!a, assessment 评税；评定；估价；评税单
4
B"tz! assessment number 评税编号；估价编号
&CV%+ assessment of additional tax 补加税评税
pGc_Klq assessment of performance 业绩评估；实绩评价
%J5zfNe)& Assessor 评税主任
^%VMp>s asset price bubbles 资产价格泡沫
* [) b}? asset-backed securities 具资产保证的证券
{A oH assets accretion 资产增值
;*{y!pgb assets and liabilities 资产与负债
c0sU1:e0 assets betterment statement 资产递增表；资产改进表
C1:efa<wV assets lending 实物放款；有抵押贷款
`$ql>k-6C assets of the company passing on the death 死者去世时转移的公司资产
ogtKj"a assets pledged as security for liabilities 用作负债抵押的资产
4@&8jZ)a assets portfolio 资产投资组合
] bz' ]` assets price 资产价格
%V %*0S|U assets quality 资产质素
t,gKN^P_ assets realization 资产变现
r n"'tvhm assets refinancing arrangement 资产再集资安排
A36 dj assets securitization 资产证券化
l&R~ I6^E assets situated outside Hong Kong 在香港以外地方的资产
5Q;Fwtm assets stripping 削减资产；拆卖资产
e23}' qb assets value 资产值
$-Lk,}s.* assignee 承让人
zWb>y assignment 转让；转让书；转让契
n ,!PyJ assignment of interest 权益转让
@T0F }(k assignment of letters patent and trade mark 专利证书及商标转让
"t$c '` assignment of property 物业转让；物业转让书
S zR7:U assignment right 转让权
|JC/A;ZH assignor 转让人
w+)MrB-} associate 有联系的人；有关连人士；相联者；合伙人；联系人
F *_g3K!! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xc 7Wk&{= associate member 附属会员
wR@&C\}9 associated body corporate 相联法人团体
$!h 21 associated company 相联公司；联属公司
<7NY.zvwk] associated corporation 相联法团
ae`*0wb v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:P1 J> dcG 公认会计师公会〔英国〕
_ z4c7_H3 Association of Futures Exchange Brokers 香港期货经纪协会
$p#)xx7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\dO9nwa? association of underwriters 承保人组织
52
? TLID assumption of control 接管
~Gx"gK0 assurance 担保；保险；转易；转易书
fjVGps$ j assurance of interest 权益的转易
vq -Tq> at 19XX price 按一九ＸＸ年价格计算
]:uJ&xUar at a discount 按赔价计算；按贴水价格计算；打折扣
g
<S&sYF5 at a premium 按溢价计算；按升水价格计算
!ba /] A/ at call 通知付款；按通知
Cbv$O o* at constant market price 按固定市价计算
}pxMO? h$ at constant price 按固定价格计算
e <2?O at cost 按成本计算
K;^$n>Y at current market price 按当时市价计算；按现时市价计算
"#anL 8 at current price 按当时价格计算；按现时价格计算
D/[(}o( at factor cost 按要素成本计算；按生产要素成本计算
N j4= at money-of-the-day price 按付款当日价格计算
-'ePx f at or better 按指定或较佳价位〔买卖指令〕
:y^0]In at par 按面值计算；平价
'id] <<F at sight 见票即付
f_2tMiy 5 at the close 按收市盘
P(D 0ru at the opening 按开市盘
Ih oV80b attestation 见证；见证条款
s
tvI at-the-money option 平价期权
yxP(| attorney 受权人；受托代表人
\0?^%CD+@ attornment 新拥有人承认书
|)`<D attributable profit 可归属利润
MHar9)$} attributable share value 可归属股份价值
cBs:7Pnp% Auckland Stock Exchange 奥克兰证券交易所
COvcR.*0F auction 拍卖
}q7rR:g auctioneer 拍卖商
<mN.6@*{ audit 审计；核数
0/z=G! z\ Audit Commission 审计署
JDeG@N$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hUN]Lm6M 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〕
=8:m:Y&|`G audit review 帐目审查
jYE<d&Cq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{/d<Jm: audited account 审计帐目；经审计的帐目
pm`BMy<5PU audited annual account 经审计的周年帐目
*-0tj~)> audited balance sheet 经审计的资产负债表
H <7r auditor 核数师；核数主任；审计师
ntK#7(U' auditor's certificate 核数师证明书；审计师证明书
0wL-Ak#v auditor's report 核数师报告；审计师报告
6^_:N1 @ Aussie bond 澳元债券
T:k-`t0":N austerity budget 紧缩预算
/<ODP6Yy; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
GxjmHo Australia All Ordinaries Index 澳洲所有普通股票指数
V/xGk9L~ Australian Dollar [AUD] 澳元
eFJ .)Z Australian Options Market 澳大利亚期权市场
*q** ,_?; Australian Securities Commission 澳洲证券事务监察委员会
|e49F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u By[x 0 Australian Stock Exchange 澳大利亚证券交易所
\[u7y. b Austrian Schilling [ATS] 奥地利先令
=M39I&N authentication 认证；鉴证
l`"i'P authority to purchase 委托购买证；委购书
otaB$Bb authorization 认可；核准；授权；授权书
)\oLUuL`; authorization by direction 指示授权
g+' =#NS} authorization by instruction 指令授权
ai|d`:; authorization by warrant 令状授权
D2 <(V,h9 authorization of unit trust 单位信托的认可
=SMI,p& authorized agent 指定代理人
-CePtq` authorized capital 法定资本
. &Tcds authorized clerk 出市员
W\f u0^ authorized dealer 认可交易商
y*ux 7KO authorized financial institution 认可财务机构
C(/{53G( authorized fund 认可基金
m+&) eQ: authorized fund house 获授权的基金公司；认可基金公司
~\HGV+S!g} authorized institution 认可机构
N_< wiwI< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bp"@vlv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D3, 9X#B= authorized insurer 获授权保险人；获认可承保人
fH{ _ X authorized investment 特准投资项目
5ZpU>< y authorized person 获授权人
abAX)R' authorized representative 获授权代表
H$G`e'`OZ authorized share capital 法定股本
N`o[iHUj \ automated quotation system 自动报价系统
V+04 X" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^xz*%2@ 自动交易系统〔香港期货交易所有限公司〕
O>FE-0rW}e automatic adjustment mechanism 自动调整机制
S: b-+w|* automatic adjustment system 自动调整系统
]dvNUD Automatic Clearing House 自动票据交换所
m[l[yUw# automatic exchange rates accumulation system 自动化汇率累集系统
8nKZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~%.<rc0 automatic teller machine [ATM] 自动柜员机
oXW51ty autopay 自动转帐
bm` x;M^M available assets 可用资产
X1LwIa> available fiscal reserve 现存财政储备
_o,Mji| available profit 可用利润
0 Z{;sW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|/!3 N average 平均；平均数；海损
c-s A?q#| average basic salary 平均基本薪金
qpjG_G5/ average consumer expenditure 平均消费开支；一般消费开支
O:G5n 5 J average cost 平均成本
}wY6^JF average cost of land production 增辟土地平均成本
Lt|'("($* average daily turnover 平均每日成交额
:oN$w\A average daily wage rate 平均每日工资率
jEa U; average expenditure pattern 平均开支模式
/^Ckk average growth rate 平均增长率
(j>a?dKDS average net fixed assets 固定资产平均净值
XXwe/>J average of relatives 相对价格平均数
mT:Z!sS average price 平均价格
98 Dg[O average propensity to consume 平均消费倾向；一般消费倾向
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