A:
,O@ x v A share Ａ股；甲类股份
8]6u]3q# abatement of tax 减税；减扣免税额
Z&hzsJK{m$ ABN AMRO Bank N.V. 荷兰银行
V0Cz!YM_3 above-the-line expenditure 线上项目支出；经常预算支出
b _&;i4 [ above-the-line receipt 线上项目收入；经常预算收入
o#KGENd ABSA Asia Limited 南非联合亚洲有限公司
/P~@__XN absolute change 绝对数值变更
WxE4 r absolute expenditure 实际开支
yJx{ 6 absolute guideline figure 绝对准则数字
KgtMrT5<q absolute interest 绝对权益
stDr F1{ absolute order of discharge 绝对破产解除令
fUh7PF% absolute profit margin 绝对利润幅度
)P:r;a' absolute value 实值；绝对值
VJ` c/EVIt absolutely vested interest 绝对既得权益
x.r OP_rs absorbed cost 已吸收成本；已分摊成本
(R _#lRaQ absorption 吸收；分摊；合并
[C
PgfVz absorption rate 吸收率；摊配率；分摊率
$]4>;gTL' ACB Finance Limited 亚洲商业财务有限公司
}QszOi\fV1 acceptable form of reciprocity 合理的互惠条件
@J~n$^ke acceptable rate 适当利率；适当汇率
cTO\ Vhg acceptance agreement 承兑协议
wN [m U acceptance for honour 参加承兑
lsV9-)yyl acceptor 承兑人；接受人；受票人
C WJGr:}& acceptor for honour 参加承兑人
{Mc^[}9 accident insurance 意外保险
bkQEfx. Accident Insurance Association of Hong Kong 香港意外保险公会
Vy;f 4;I{ accident insurance scheme 意外保险计划
<MgR
x9 accident year basis 意外年度基准
NZ(c>r6 accommodation 通融；贷款
MS~c
$ accommodation bill 通融票据；空头票据
C9-IJj
accommodation party 汇票代发人
adG= L9
"n account balance 帐户余额；帐户结余
nezdk=8 J/ account book 帐簿
vEJ2d& account collected in advance 预收款项
9$&+0 account current book 往来帐簿
cPh
U q ET account of after-acquired property 事后取得的财产报告
H6ff b)& account of defaulter 拖欠帐目
U$[C>~ r account payable 应付帐款
v:*t5M
> account payee only [A/C payee only] 只可转帐；存入收款人帐户
$vNz^!zgV account receivable 应收帐款
2ZMYA=[! account receivable report 应收帐款报表
W=v4dy]B account statement 结单；帐单；会计财务报表
f\sxx!kt account title 帐户名称；会计科目
wYtL1D( accountant's report 会计师报告
`= A*ei5 Accountant's Report Rules 会计师报告规则
c+l1#[D nc accounting and auditing procedure 会计与审计程序；会计与核数程序
DPuz'e* Accounting Arrangements 《会计安排》
(VYY-%N` accounting basis 会计基础
*={`
% accounting by Official Receiver 破产管理署署长呈交的帐目
hLy D#XCFA Accounting Circular 《会计通告》
6Q<^,`/T accounting class 会计类别
[AzQP!gi accounting date 记帐日期；会计结算日期
i{8T 8 accounting for money 款项核算
r<]Db&k
Accounting Officer 会计主任
M)Iu' accounting period 会计报告期；会计期
aRBTuLa)fo accounting policy 会计政策；会计方针
^dB~#A1 accounting practice 会计惯例
[KA&KI^hF accounting principle 会计准则
7 jq?zS| accounting record 会计记录
5Xn+ cw* accounting report 会计报告
'p=5hsG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"mbcZ5 _ Accounting Society of China 中国会计学会
x{Y}1+Y4 accounting statement 会计报表
s hbPy accounting system 会计制度；会计系统
Nz `4q %+ accounting transaction 会计事项；帐务交易
S<"M5e accounting treatment 会计处理
*I;,|Jj k accounting year 会计年度
6Z ~u2& accretion 增值；添加
vn"2"hPF| accrual 应计项目；应累算数目
SFrQPdX6V accrual basis 应计制；权责发生制
E#t;G: +A accrual basis accounting 应计制会计；权责发生制会计
zzsQfI# accrue 应累算；应计
v,Lv4) accrued benefit 应累算利益
P-9[,3Zd accrued charges 应计费用
3$E w55 accrued cumulative preference share dividend 应累算的累积优先股股息
"(y",!U@ accrued expenses 应累算费用
6X(Yv2X&4% accrued interest payable 应付利息；应计未付利息
1JIL6w_ accrued interest receivable 应收利息；应计未收利息
("{JNA/ accrued right 累算权益
<vx/pH)f accruing profit 应累算的利润
rrK&XP& accumulated fiscal reserve 累积财政储备
^6!C":f accumulated profit 累积利润；滚存溢利
laX(?{_ accumulated reserve 累积储备
NG-Wn+W@b accumulation of surplus income 累积收益盈余
fY@Y$S`Fh acquired assets 既得资产
yjZ ]_. acquisition 收购；购置；取得
p<1z! `!P acquisition cost 购置成本
_@CY_` a acquisition expenses 购置费用
}Z
T{ acquisition of 100% interest 收购全部股权
$:M *$r^u acquisition of control 取得控制权
Jy)E!{#x acquisition of fixed assets 购置固定资产
wD|,G!8E2 acquisition of shell “买壳”
#L}Y Z acquisition price 收购价
t 0_o .S act of God 天灾
rQ|^H Nj acting partner 执事合伙人
k CkSu- active market 买卖活跃的市场；交投畅旺的市场；旺市
c|<*w[%C active partner 积极参与的合伙人
:fI|>I
~ active trading 交投活跃
'< ]:su + actual circulation 实际流通
" , c1z\ actual cost 实际成本
>r%L=22+ actual expenditure 实际开支；实际支出
#:0dq D= actual income 实际入息；实际收入；实际收益
UW7*,B q actual market 现货市场
`YTagUq7 actual price 现货价；实际价格
70NQ9*AAy actual profit 实际利润
g z !q actual quotation 实盘；实际价位；实际报价
y+ f@8] actual year basis 按实际年度计算
<. j `n actuals 实货
M<Mr
L[*j actuarial investigation 精算调查
j . Ro(0% actuarial principle 精算原则
%VG;vW\V actuarial report 精算师报告
d (Ufj|; Actuarial Society of Hong Kong 香港精算学会
Y 1a[HF^- actuarial valuation 精算师估值
,bT|:T@ny actuary 精算师
M,]C(f> ad referendum agreement 暂定协议；有待覆核的协定
3R(GO.n=] ad valorem duty 从价税；按值征税
8hWB T UN ad valorem duty system 从价税制
}
DY{> D> ad valorem fee 从价费
`>CHE'_ ad valorem tariff 从价关税
f l| 8#\r additional allowance 额外免税额
m1@ste;$W additional amount for unexpired risk 未过期风险的额外款额
dz
fR ^Gv additional assessable profit 补加应评税利润
TWF6YAQ m additional assessment 补加评税
RAM kTS additional commitment 额外承担
x)eYqH~i additional commitment vote 额外承担拨款
,KvF:xqA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K_/8MLJQ additional dependent parent allowance 供养父母额外免税额
$qkV u additional provision 额外拨款
s%h|>l[lKT additional stamp duty 附加印花税
ylm*a74-X additional tax 补加税罚款；补加税款
"]M:+mH{] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n% ; wQ^ adjudged bankrupt 被裁定破产
c$?(zt ; adjudicated bankrupt 裁定破产人
tins.D adjudication fee 裁定费；评定印花税额手续费；评估契据费
W- Q:G=S- adjudication of bankruptcy 裁定破产；宣告破产
#m_3l s}W$ adjudication of insolvency 裁定无力偿还债务
_t<&#D~ adjusted actual 经调整的实数；调整后的实数
N
]/ N}b adjusted current assets 经调整的流动资产；调整后的流动资产
q$)$?" adjusted figure 经调整的数字；调整后的数额
+We_[Re`< adjusted liabilities 经调整的负债；调整后的负债
0TA{E-A adjusted loss 经调整的亏损；调整后的亏损
D BDHe-1[+ 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
*0 >![v adjusted profit 经调整的利润；调整后的利润
^Rr0)4ns adjusted surplus 经调整的盈余额；调整后的盈余额
Pw`26mB adjusted value 经调整的价值；调整后的价值
O@;; GJ adjustment 调整；修订；理算〔保险〕
=zw=J p adjustment centre 调剂中心
~jdvxoX- adjustment lag 调整过程的时间差距；调整时差
a12 Q/K adjustment mechanism 调整机制
m0xL'g6F adjustment of loss 亏损调整
6*`KC)a adjustment process 调整过程；调整程序
6 &~ 8TH adjustment range 调整幅度
u6o:~=WwM administered exchange rate 受管制汇率
RlH|G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*?|LE
C administration expenses 行政费用
\]Nlka administration fee 手续费；行政费
VC%{qal;q administration in bankruptcy 破产管理
~R7F[R administration order 遗产管理令
SMHQo /c r administrator 管理人；遗产管理人
MD(? Wh administrator of the estate 遗产管理人
[J0f:&7\ admission of debt 债项承认书
nY(>| ! admission of proof 接纳债权证明
eF ]`?AeWQ advance 放贷款项；垫付款项；预支款项；预付款项
P { YUW~ advance account 暂支帐目；预付款帐户
Vf km{*t) advance compensation 预付补偿金
hV5Aw;7C advance from shareholder 股东垫款
O
<;Au|>* advance pending reimbursement 预支以待日后付还
kTQ.7mo/\' advanced economy 先进经济体系
USgZ%xk2 advancement 预付；预付财产
V +#Sb advances warrant 垫款令
zTtn`j$ advancing 贷出
p <b//^ adverse balance 逆差
& L3OP@; adverse exchange 逆汇
BJ GL &N advertisement addressed to shareholders 在报章刊登的致股东通告
5,/rh,? advice for collection 托收通知书
3m
RP.<= advice of drawing 提款通知书；汇票通知书
Dep.Qfv{- advice of payment 付款通知
7.7aHt0 Advisory Committee [Securities and Futures Commission]
~>C@n'\lv 谘询委员会〔证券及期货事务监察委员会〕
hY$gzls4 Advisory Committee on Diversification 经济多元化谘询委员会
L?~ >eT affidavit 誓章；遗产申报誓章
12
y=Eh affidavit of no receipt 述明无收款的誓章
Dq=&K,5 ; affiliate 联号；联营公司；附属公司
Y ,1Zv UOB affiliated company 附属公司；联号；联营公司
Y+il>.Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u6hDjN affordability 负担能力
a!UQ]prT African Development Bank [AfDB] 非洲开发银行
)8`7i{F after-acquired property 事后取得的财产
y|r+< after-hours dealing 市后交易
R*Jnl\?>@ after-tax profit 税后盈利；税后利润；税后溢利
K9 {3,!1 agency agreement 代理协议
a YTVYg agency expenses 代理机构的开支
^L}ICm_# agency fee 代理费
"R8: s Agency Law 《代理法》
Ul"9zTH agent 代理人；承销人
w>-@h>Ln agent of company 公司代理人
[ .] x y agent's fee 代理人费；经纪费
5%H(AaG*q aggregate 总计；总数；总体数字
tC;L A 4 aggregate amount 总款额；总额
R8[l\Y>Ec aggregate assets and liabilities 总体资产与负债
?HD(EGdx aggregate at constant price 按固定价格计算的总体数字
G- _h 2 aggregate demand 总需求
#G</RYM~m aggregate gross position 总持仓量
xBba&A]= aggregate limit 总限额
zNAID-5K; aggregate of salaries tax 合计薪俸税
h"~i&T
h aggregate performance 总体表现；总体业绩
m9yi:zT% aggregate supply 总体供应
i.QS(gM aggregate surplus 总盈余
N=Q<mj;, aggregate total 整体总额
9f UD68Nob aggregate value 总值；合计价值
b&q!uFP aggregated basis 合计基准
UB% Zq1D|t aggregated net chargeable income 合计应课税入息实额
}XmrfegF aggregation 合并计算；合计；总和
jb0wP01R aggregation of incomes of husband and wife 夫妇入息合并计算
T@K=
* p aggregation of property 财产的总和
K1`Z}k_p. agio 差价；贴水
Ynn:, Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
- -S1p0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Uh6LU5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
5 ynBV rYf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;Fo%R$y 《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》
x9l l 0Ht Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
TA2HA Mx) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
VO"/cG;]* agreement for a settlement 授产协议
O} #Ic$38 agreement for assignment 转让协议
^?+qNbK agreement for sale 售卖协议；买卖协议
|3LD"!rEx agreement for sale and purchase 买卖协议
/-J agreement for the payment of interest 支付利息协议
.>QzM >zO agreement for the repayment of money 还款协议
jl-2 )< agreement of reinsurance 再保险协议
Whoqs_Mm{ Agricultural Bank of China 中国农业银行
qV;E% XkkS air passenger departure tax 飞机乘客离境税
u{|
Q[hf[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
EC9bCd-z airport tax 机场税
r4YiX ss alcohol duty 酒精税
&Hz{ alienation 让与；让渡；转让
HgGwV;W alimony 生活费；赡养费
*lZ;kW(}p All Ordinaries Index [AOI] 所有普通股指数
^pB}eh.@U all risks 全险；综合险
[j3-a4W u All Sales Record for Stock Market 《股票市场成交报告》
$,Eb(j Allied Capital Resources Limited 新联财务有限公司
0o2 *X|i( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;2#9q9( allocation letter 拨款信件
fAEgrw%Ti allocation of fund 分配款项；预留款项
7Sha u%2C allocation of profit 利润分配；溢利分配
Dx)>`yJk$; allocation warrant 拨款令
ye<b`bL2. allotment 分配；配股
GtuA94=!V& allotment notice 股份配售通知；配股通知
bEQy5AX allotment of shares 股份分配
%rFR:w`{ allowable 可获宽免；免税的
LDDg g
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allowable business loss 可扣除的营业亏损
>m $jJlAv8 allowable expenses 可扣税的支出
DB~3(r? K allowance 免税额；津贴；备抵；准备金
.j
et0w allowance for debts 债项的免税额
$o l]G`+ allowance for depreciation by wear and tear 耗损折旧免税额
? xa70Pb{; allowance for funeral expenses 殡殓费的免税额
eeVDU$*e= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/"+CH\)
E allowance for repairs and outgoings 修葺及支出方面的免税额
[c^!;YBp) allowance to debtor 给债务人的津贴
N F$k~r alteration of capital 资本更改
h D> ] \u alternate trustee 候补受托人
0Cg}yy Oz amalgamation 合并
h 8%(,$* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7$"A2 x ambit of charges 征税范围；收费范围
"*U0xnI amended valuation 经修订的估值
x5 w5 xw American Commodities Exchange 美国商品交易所
F e[)-_%G American Express Bank Limited 美国运通银行
h6CAd-\x\ American Stock Exchange 美国证券交易所
%` EyG amortization 摊销
GyC/39<P amount due from banks 存放银行同业的款项
F_U9;*f] amount due from banks abroad 存放海外银行同业的款项
IZ/PZ"n_( amount due from holding companies 控股公司欠款
FmtgH1u:= amount due from local banks 存放本港银行同业的款项
I`~Giz7@ amount due to banks 银行同业的存款
^A Bt g# amount due to banks abroad 海外银行同业的存款
]Cc3}+(s amount due to holding companies 控股公司存款
]8n*f o2# amount due to local banks 本港银行同业的存款
lG lh/ B% amount due to outport banks 外埠银行同业的存款
qnu<"$
amount for note issue 发行纸币的款额
"L0Q"t: amount of bond 担保契据的款额
(U{,D1 ? amount of consideration 代价款额
Z5j\ M amount of contribution 供款数额
@Ojbu@ A amount of indebtedness 负债款额
t !8(I R amount of principal of the loan 贷款本金额
YujR}=B!/ amount of rates chargeable 应征差饷数额
*M? [Gro/ amount of share capital 股本额
~| lEi1| amount of sums assured 承保款额
@3w6 !Sgh amount of variation 变动幅度
A=Y A #0 amount of vote 拨款数额
;tJ}* !z
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/Hs\`Kg"! amount receivable 应收款额
}>5R 9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
HUFm@? analysis 分析
=Lh8#>T\h ancillary risk 附属风险
{e +}jZ[L annual account 周年帐目；周年帐目报表；年度决算；年结
|EGC1x]j= annual accounting date 年结日期
rNK<p3=7) annual allowance 每年免税额；年积金；年度津贴；年津
6`h}#@ ( annual balance 年度余额
FUP0X2P annual disposable income 每年可动用收入
*@VS^JB annual estimates 周年预算
<.Dg3RH annual fee 年费
U!GfDt annual general meeting 周年大会
3v91 yMx annual growth rate 年增率；每年增长率
mz2 v2ma annual long-term supplement 长期个案每年补助金
>vR7l&" annual pensionable emolument 可供计算退休金的年薪
3 4
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MpVZL29) Annual Report on the Consumer Price Index 《消费物价指数年报》
b$eN]L annual return 周年报表；周年申报表；每年报税表格
43}uW, P Annual Return Rules 《周年报表规则》
[Ot<8)Jm annual review of consumer prices 每年消费物价回顾
&s(mbpV annual roll-forward basis 逐年延展方式
c(kYCVc annual salary 年薪
8 7z]qE annual statement 年度报表；年度决算表
j0b>n#e7 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
z',f'3+ annuitant 年金受益人
dH kI9; annuity 年金
.MS41
E ! annuity contract 年金合约
=o )B1(v@. annuity on human life 人寿年金
Gc=uKQ+\V antecedent debt 先前的债项
o? g9Grk ante-dated cheque 倒填日期支票
TFNB %| anticipated expenditure 预期开支
Hmx
Y{KB anticipated net profit 预期纯利
kz"QS.${ anticipated revenue 预期收入
to{7B7t>q anti-inflation measure 反通货膨胀措施
>g;995tG anti-inflationary stance 反通货膨胀立场
+ MtxS l apparent deficit 表面赤字
7<*,O&![ | apparent financial solvency 表面偿债能力
JA$RY apparent partner 表面合伙人
S-[ S?&c` application for personal assessment 个人入息课税申请书
lt("yqBu application of fund 资金应用
g5 ;Ig application to release as liquidator and to destruct the books of accounts and documents
kxLWk%V 申请免除清盘人职务及毁灭帐簿与文件
`qV*R
2 appointed actuary 委任精算师
FN<S agj appointed auditor 委任核数师；委任审计师
l`A e&nc6 appointed trustee 委任的受托人
8Sk$o.Gy appointer 委任人
8
KRo< apportioned pro rata 按比例分摊
Zg4kO;r08 apportionment 分配；分摊
$!vK#8- &{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z?Cez*.h> apportionment formula 分摊方程式
;LC?3. apportionment of estate duty 遗产税的分摊
(@Kc(>(: Y appraisal 估价；评估
p=[SDk` appreciable growth 可观增长
aM4-quaG] appreciable impact 显着影响
4 'DEdx,&f appreciable increase 可观增长
gle<{
` appreciation 增值；升值
48, uO ! appreciation against other currencies 相对其他货币升值
3ESrd"W= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/?1^&a appreciation tax 增值税
[a!)w@ I: appropriation 拨款；拨用；拨付
U/A
[al appropriation account 拨款帐目
n= q7*<l Appropriation Bill 拨款法案
d/[kky} appropriation-in-aid system 补助拨款办法
:rU,7`sE/ approved assets 核准资产
6@VgLa , approved basket stock 认可一篮子证券
-br): }f approved budget 核准预算
C{>dE:*K^ approved charitable donation 认可慈善捐款
fizL_`uMqb approved charitable institution 认可慈善机构
iEx4va-j approved currency 核准货币；认可货币
&bigLe approved estimates 核准预算
r3+ approved estimates of expenditure 核准开支预算
( e#f approved overseas insurer 核准海外保险人
.JBTU>1]_n approved overseas trust company 核准海外信托公司
*LEI@ approved pooled investment fund 核准汇集投资基金
} "&Ye approved provident fund scheme 认可公积金计划
6!C>J#T approved provision 核准拨款
M0t9`Z9 approved redeemable share 核准可赎回股份
#fDM{f0]R approved regional stock 认可地区性证券
9 /=+2SZ approved retirement scheme 认可退休金计划
i}O.,iH approved subordinated loan 核准附属贷款
G8.nKoHv7x arbitrage 套戥；套汇；套利
G0 h e 'BR arbitrageur 套戥者；套汇者
^vJy< arbitrary amount 临时款项
A: O"N arrangement 措施；安排；协定
zJ_y"bt arrears 欠款
oS~;>] W arrears of pay 欠付薪酬
+OZ\rs arrears of revenue 逾期未收税款；逾期未收的帐项
HLC I articles of association 组织章程；组织细则；组织章程细则
NFPWh3),f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
xKkXr-yb`f ascertainment of profit 确定利润
!xU[BCbfYV "Asia Clear" “亚洲结算系统”
l V9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vwzElZ{C:v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
89m9iJ= Asian Development Fund [ADF] 亚洲发展基金
?z0W1a Asian dollar bond 亚洲美元债券
yG^pND>_df Asian dollar market 亚洲美元市场
`i!fg\qnK Asian dollar rate 亚洲美元利率
~sdM~9@
' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
iZ4"@G:, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q)=2 %X asked price 沽盘；喊价；索价；卖方报价
Z^J 7r&\V assessable income 应评税入息
?KW o1 assessable loss 应评税亏损
@p@b6iLpO assessable profit 应评税利润
$$XeCPs 0 assessable value 应评税值
" 8L v assessed profit 估定利润
Q\}Ck+d` a assessed value 经评估价值
=y=MljEX assessment 评税；评定；估价；评税单
&(m01 assessment number 评税编号；估价编号
H p* N% assessment of additional tax 补加税评税
-@XOe&q assessment of performance 业绩评估；实绩评价
AwZz}J+ Assessor 评税主任
Ph)>;jU asset price bubbles 资产价格泡沫
7~SnY\B| asset-backed securities 具资产保证的证券
e>P>DmlW assets accretion 资产增值
T!i$nI& assets and liabilities 资产与负债
03.\!rZZ assets betterment statement 资产递增表；资产改进表
$}fY
B/ assets lending 实物放款；有抵押贷款
\}!/z]u assets of the company passing on the death 死者去世时转移的公司资产
aMGyV"6(-6 assets pledged as security for liabilities 用作负债抵押的资产
F\jawoO9 assets portfolio 资产投资组合
,20l` : assets price 资产价格
viJP6fh assets quality 资产质素
i.^:xZ assets realization 资产变现
ZSr!L@ S assets refinancing arrangement 资产再集资安排
b wa*| {R assets securitization 资产证券化
}D-jTZlC assets situated outside Hong Kong 在香港以外地方的资产
-e>Z!0 assets stripping 削减资产；拆卖资产
D^}2ilk! assets value 资产值
<`?%Cz AO assignee 承让人
Z@bSk O<Y assignment 转让；转让书；转让契
DG}s`' assignment of interest 权益转让
VB` % u= assignment of letters patent and trade mark 专利证书及商标转让
fYW9Zbo v- assignment of property 物业转让；物业转让书
n:f&4uKoG< assignment right 转让权
=G !]_d0 assignor 转让人
^9><qKbO associate 有联系的人；有关连人士；相联者；合伙人；联系人
|7Q e{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\Yn0|j> associate member 附属会员
5~d=,;yE associated body corporate 相联法人团体
Xpt9$=d associated company 相联公司；联属公司
Xc4zUEO9 associated corporation 相联法团
<+<Nsza Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/(?s\}O 公认会计师公会〔英国〕
clk]JA ( Association of Futures Exchange Brokers 香港期货经纪协会
n}-
_fx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uL ~wMX association of underwriters 承保人组织
=MvB9gx@r assumption of control 接管
"x nULQK assurance 担保；保险；转易；转易书
Xkk 8#Y": assurance of interest 权益的转易
li{!Jp5]1b at 19XX price 按一九ＸＸ年价格计算
C{+JrHV%h at a discount 按赔价计算；按贴水价格计算；打折扣
TF 80WMt at a premium 按溢价计算；按升水价格计算
#. 71O#! at call 通知付款；按通知
SE(c_ sX at constant market price 按固定市价计算
Dy:r)\K X at constant price 按固定价格计算
@>8 {J6%\ at cost 按成本计算
<8YvsJ at current market price 按当时市价计算；按现时市价计算
ah, "c9YX at current price 按当时价格计算；按现时价格计算
wk{]eD% at factor cost 按要素成本计算；按生产要素成本计算
<\ eRa{ef at money-of-the-day price 按付款当日价格计算
{ ` xC~B h at or better 按指定或较佳价位〔买卖指令〕
[KCR@__ at par 按面值计算；平价
^+0>,-)F at sight 见票即付
~Orz<%k. at the close 按收市盘
X4+H 8],) at the opening 按开市盘
R&$fWV;' attestation 见证；见证条款
Xoha.6$l5 at-the-money option 平价期权
`5"3Cj"M attorney 受权人；受托代表人
drvrj~o: attornment 新拥有人承认书
m4yWhUi(o attributable profit 可归属利润
x 0K# - attributable share value 可归属股份价值
Q- w_ @~ Auckland Stock Exchange 奥克兰证券交易所
/ `0>U auction 拍卖
m# -&<= auctioneer 拍卖商
RS@[ +! :t audit 审计；核数
nwzyL`kF Audit Commission 审计署
k3KT' :* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H}q$6W E 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
)3<>H!yG} audit review 帐目审查
!R gj'{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
oX'@,(6) audited account 审计帐目；经审计的帐目
nyxoa/ audited annual account 经审计的周年帐目
i29a1nD4Hm audited balance sheet 经审计的资产负债表
fwlicbs ' auditor 核数师；核数主任；审计师
VDx F%!h( auditor's certificate 核数师证明书；审计师证明书
B R_fOIDc auditor's report 核数师报告；审计师报告
YLS*uXB&. Aussie bond 澳元债券
%$'fq*8b austerity budget 紧缩预算
t*dq*( 3"c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a 7=lZZ? Australia All Ordinaries Index 澳洲所有普通股票指数
Z3=N= xY] Australian Dollar [AUD] 澳元
V-E 77u6{0 Australian Options Market 澳大利亚期权市场
7#Uzz"^ Australian Securities Commission 澳洲证券事务监察委员会
Mvp|S. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
I $4>_D Australian Stock Exchange 澳大利亚证券交易所
I*$-[3/ Austrian Schilling [ATS] 奥地利先令
NqveL<r` authentication 认证；鉴证
{wg q>cb authority to purchase 委托购买证；委购书
JT~Dr KI_ authorization 认可；核准；授权；授权书
TB= _r(:l+ authorization by direction 指示授权
Y\+LBbB8 authorization by instruction 指令授权
j ,lI\vw< authorization by warrant 令状授权
mx}4iO:Xp authorization of unit trust 单位信托的认可
tR2%oT>h authorized agent 指定代理人
}`!-WY authorized capital 法定资本
ruyQ}b:zS authorized clerk 出市员
2\1bQ q\ authorized dealer 认可交易商
* dk(<g=fM authorized financial institution 认可财务机构
JIHIKH-# authorized fund 认可基金
$o9@ ?2 authorized fund house 获授权的基金公司；认可基金公司
W BA7G authorized institution 认可机构
^~6gk S
} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B6KG\,'| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YW&`PJ9o authorized insurer 获授权保险人；获认可承保人
MmePhHf authorized investment 特准投资项目
a.RYR q4o authorized person 获授权人
wp5H|ctl authorized representative 获授权代表
dV16' authorized share capital 法定股本
.p?SPR automated quotation system 自动报价系统
YU!s;h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cSNeWJKA6 自动交易系统〔香港期货交易所有限公司〕
SXN]$ { automatic adjustment mechanism 自动调整机制
@1<VvW= automatic adjustment system 自动调整系统
JG7K-W|!c Automatic Clearing House 自动票据交换所
|[>yJXxEL@ automatic exchange rates accumulation system 自动化汇率累集系统
4tx6h<L#s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}B! io-} automatic teller machine [ATM] 自动柜员机
m(^N8k1K; autopay 自动转帐
%iJ}H6m available assets 可用资产
ls7P$qq available fiscal reserve 现存财政储备
*OIBMx#qxn available profit 可用利润
I_ kA!^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n3q Rt average 平均；平均数；海损
)C mH C3 average basic salary 平均基本薪金
] 0MuX iR average consumer expenditure 平均消费开支；一般消费开支
p=zT Y7L average cost 平均成本
DsD? &: average cost of land production 增辟土地平均成本
0IP0z il average daily turnover 平均每日成交额
s&<76kwl average daily wage rate 平均每日工资率
Q#.E-\=^ average expenditure pattern 平均开支模式
jA[")RVG average growth rate 平均增长率
0&b;!N!vJ average net fixed assets 固定资产平均净值
N8x.D-=gG average of relatives 相对价格平均数
fO
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E} average price 平均价格
B@VAXmCaoV average propensity to consume 平均消费倾向；一般消费倾向
6`bR'
0D average propensity to save 平均储蓄倾向；一般储蓄倾向
g+c%J#F= average rate 平均率
<P6d-+ average revenue 平均收入；平均收益
H* +7{;$ average stock 平均库存；平均存货
VZ y$ 0* average yearly rent 平均年租
{^^LeUd#V avoidance of double taxation 避免双重课税
yy&L& v' avoidance of tax 避税
