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UDk H'x$= A share Ａ股；甲类股份
I`@>v%0 abatement of tax 减税；减扣免税额
0V"(}!=2a ABN AMRO Bank N.V. 荷兰银行
&kWT<*;J) above-the-line expenditure 线上项目支出；经常预算支出
q ixnaiZ above-the-line receipt 线上项目收入；经常预算收入
6eB ~S)Ko ABSA Asia Limited 南非联合亚洲有限公司
t]3:vp5N] absolute change 绝对数值变更
!L|VmLqa absolute expenditure 实际开支
/NPx9cLW^ absolute guideline figure 绝对准则数字
J + Y?'"r absolute interest 绝对权益
{ }Afah absolute order of discharge 绝对破产解除令
Q R dtr absolute profit margin 绝对利润幅度
0Iyb} absolute value 实值；绝对值
: =quCz G absolutely vested interest 绝对既得权益
:%fnJg( absorbed cost 已吸收成本；已分摊成本
:W-xsw absorption 吸收；分摊；合并
8-L -W[ absorption rate 吸收率；摊配率；分摊率
,*L3 ACB Finance Limited 亚洲商业财务有限公司
[e|9%[.V acceptable form of reciprocity 合理的互惠条件
| U~\;m@
acceptable rate 适当利率；适当汇率
*m&'6qsS acceptance agreement 承兑协议
Yv{$XI7 acceptance for honour 参加承兑
X*)DpbWd acceptor 承兑人；接受人；受票人
|F =.NY
acceptor for honour 参加承兑人
(w<llb`] accident insurance 意外保险
[m<8SOMG( Accident Insurance Association of Hong Kong 香港意外保险公会
gZz5P>^ accident insurance scheme 意外保险计划
2R3)/bz-SV accident year basis 意外年度基准
_>t6]?* accommodation 通融；贷款
/5>A 2y accommodation bill 通融票据；空头票据
` apCu accommodation party 汇票代发人
7;#o?6!7 account balance 帐户余额；帐户结余
y]k{u\2A account book 帐簿
o8A(Cg} account collected in advance 预收款项
JAmpU^(C account current book 往来帐簿
(x[z=_I%` account of after-acquired property 事后取得的财产报告
IV`+B<3 account of defaulter 拖欠帐目
*u >[ account payable 应付帐款
' _n $xfH account payee only [A/C payee only] 只可转帐；存入收款人帐户
~f 8:sDJ account receivable 应收帐款
g` =Z%{z% account receivable report 应收帐款报表
0bQ"s*K account statement 结单；帐单；会计财务报表
kKVNE h Tp account title 帐户名称；会计科目
-0*z"a9<p8 accountant's report 会计师报告
)*BG-nM u Accountant's Report Rules 会计师报告规则
) @f6 accounting and auditing procedure 会计与审计程序；会计与核数程序
V$ MMK Accounting Arrangements 《会计安排》
(=Lx9-u accounting basis 会计基础
?[X^'zz} accounting by Official Receiver 破产管理署署长呈交的帐目
EHq?yj; Accounting Circular 《会计通告》
^K'XlM`a accounting class 会计类别
[:{HX U7y accounting date 记帐日期；会计结算日期
s%l^zA( accounting for money 款项核算
l.SoiFDd Accounting Officer 会计主任
a7fn{VU8 accounting period 会计报告期；会计期
HAcC& s8 accounting policy 会计政策；会计方针
3gs7Xj%N accounting practice 会计惯例
Hh qNp U accounting principle 会计准则
#<R6!"TNoz accounting record 会计记录
KA9v?_@{ F accounting report 会计报告
KN\tRE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JHs xaX;c Accounting Society of China 中国会计学会
vq5o?$ :- accounting statement 会计报表
AUm5$;o,/ accounting system 会计制度；会计系统
U!524"@%U` accounting transaction 会计事项；帐务交易
1n>(CwLG" accounting treatment 会计处理
=zwn3L8 fL accounting year 会计年度
C.=[K_ accretion 增值；添加
!='L `. accrual 应计项目；应累算数目
6Iv &c2 accrual basis 应计制；权责发生制
9.l*#A^
accrual basis accounting 应计制会计；权责发生制会计
J4m2|H K accrue 应累算；应计
|il P>b accrued benefit 应累算利益
2fMKS accrued charges 应计费用
39Tlt~Psz accrued cumulative preference share dividend 应累算的累积优先股股息
t`"pn <
accrued expenses 应累算费用
*skm Tioj& accrued interest payable 应付利息；应计未付利息
QWAtF@qTV accrued interest receivable 应收利息；应计未收利息
T5+9# accrued right 累算权益
Gx h1wqLR accruing profit 应累算的利润
JR4fJG accumulated fiscal reserve 累积财政储备
N9BfjT} accumulated profit 累积利润；滚存溢利
p2(Z(V7* accumulated reserve 累积储备
cFlo aCz accumulation of surplus income 累积收益盈余
/n8\^4{fP{ acquired assets 既得资产
Xny{8Oo<1? acquisition 收购；购置；取得
)&.Zxo;q= acquisition cost 购置成本
~y8KQ-1n" acquisition expenses 购置费用
G Y+li { acquisition of 100% interest 收购全部股权
Ws:MbZyr acquisition of control 取得控制权
5/m}v'S% acquisition of fixed assets 购置固定资产
R
b=q
# acquisition of shell “买壳”
}\aJ%9X02 acquisition price 收购价
D Ax 1 act of God 天灾
wF$z ?L acting partner 执事合伙人
aJ$({ZN\# active market 买卖活跃的市场；交投畅旺的市场；旺市
irKM?#h active partner 积极参与的合伙人
e3]v
*<bj active trading 交投活跃
RZqou|ki actual circulation 实际流通
UKp^TW1^ actual cost 实际成本
F4 =V* /7 actual expenditure 实际开支；实际支出
Eanwk` Rx actual income 实际入息；实际收入；实际收益
9}aEV 0 V| actual market 现货市场
wg]VG, actual price 现货价；实际价格
&/-}`hIAT actual profit 实际利润
CK(`]-q>, actual quotation 实盘；实际价位；实际报价
sTw+.m{F actual year basis 按实际年度计算
lHc9D actuals 实货
| ?4NlB6 actuarial investigation 精算调查
-Rbv#Y actuarial principle 精算原则
Nyl)B7/w actuarial report 精算师报告
Oz Axnd\.N Actuarial Society of Hong Kong 香港精算学会
4XIc|a Aa actuarial valuation 精算师估值
CRPE:7,D actuary 精算师
YU/?AQg ad referendum agreement 暂定协议；有待覆核的协定
QfRo`l/V9 ad valorem duty 从价税；按值征税
C !W0L`r ad valorem duty system 从价税制
3U% kf<m= ad valorem fee 从价费
I9*BT T] ad valorem tariff 从价关税
cr ~.],$Om additional allowance 额外免税额
%'.3t|zH additional amount for unexpired risk 未过期风险的额外款额
/n1L},67h additional assessable profit 补加应评税利润
@z>DJ>htN additional assessment 补加评税
3 >mAZZL5[ additional commitment 额外承担
-mLS\TF S additional commitment vote 额外承担拨款
IO<Ds#( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2BV] @]qB additional dependent parent allowance 供养父母额外免税额
-9(pOwN
|m additional provision 额外拨款
z[' 2 additional stamp duty 附加印花税
4|;Ys-Q additional tax 补加税罚款；补加税款
1H \ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;2[),k adjudged bankrupt 被裁定破产
@S1Z "%S adjudicated bankrupt 裁定破产人
~]SCf@pRk adjudication fee 裁定费；评定印花税额手续费；评估契据费
k{D0& adjudication of bankruptcy 裁定破产；宣告破产
bD. KD)5 adjudication of insolvency 裁定无力偿还债务
WaSZw0U}y adjusted actual 经调整的实数；调整后的实数
`N8t2yF adjusted current assets 经调整的流动资产；调整后的流动资产
7QRkXs adjusted figure 经调整的数字；调整后的数额
lcK4 Uq\q adjusted liabilities 经调整的负债；调整后的负债
KkCsQ~po adjusted loss 经调整的亏损；调整后的亏损
a9NIK/9 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
ojc.ykP$ adjusted profit 经调整的利润；调整后的利润
% _nmv adjusted surplus 经调整的盈余额；调整后的盈余额
OA f}\ adjusted value 经调整的价值；调整后的价值
N9 h|_ax adjustment 调整；修订；理算〔保险〕
q7<=1r+ adjustment centre 调剂中心
!6,rN_a@Y adjustment lag 调整过程的时间差距；调整时差
wV-9T*QrM adjustment mechanism 调整机制
2S-f5& o adjustment of loss 亏损调整
AkCy
C1 adjustment process 调整过程；调整程序
AG><5 } adjustment range 调整幅度
,0{x-S0jX< administered exchange rate 受管制汇率
-kHJH><j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
A?h o<@^ administration expenses 行政费用
snYeo?|b administration fee 手续费；行政费
FmSE ]et administration in bankruptcy 破产管理
@km4qJZ administration order 遗产管理令
*7b?. { administrator 管理人；遗产管理人
F}=_"IkZ administrator of the estate 遗产管理人
*HB 32 =qD admission of debt 债项承认书
} QBL{\E! admission of proof 接纳债权证明
u bRhJ~XB advance 放贷款项；垫付款项；预支款项；预付款项
Sw h\^/B8 advance account 暂支帐目；预付款帐户
70 Ph^e) advance compensation 预付补偿金
H3 -?cy advance from shareholder 股东垫款
oW^>J- advance pending reimbursement 预支以待日后付还
[5tvdW6Z & advanced economy 先进经济体系
a~?B/
g &_ advancement 预付；预付财产
&XC P @@T advances warrant 垫款令
e N v\ZR1 advancing 贷出
Uz~B` adverse balance 逆差
{{?MO{Mh* adverse exchange 逆汇
JI
cm$ advertisement addressed to shareholders 在报章刊登的致股东通告
oY0*2~sg advice for collection 托收通知书
] >1`Fa6_ advice of drawing 提款通知书；汇票通知书
G|RBwl advice of payment 付款通知
v|K IVBkbT Advisory Committee [Securities and Futures Commission]
o")"^@Zh i 谘询委员会〔证券及期货事务监察委员会〕
L9XfR$7,z Advisory Committee on Diversification 经济多元化谘询委员会
TQb@szp:| affidavit 誓章；遗产申报誓章
UBJYs{zz affidavit of no receipt 述明无收款的誓章
/q}(KJX affiliate 联号；联营公司；附属公司
V'tR
\b affiliated company 附属公司；联号；联营公司
v(GnG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
dm]g:KWg affordability 负担能力
Hpa6; eT African Development Bank [AfDB] 非洲开发银行
ycSGv4
) after-acquired property 事后取得的财产
QT
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@3 $ I after-tax profit 税后盈利；税后利润；税后溢利
*JfGGI_E agency agreement 代理协议
'CSjj@3 X agency expenses 代理机构的开支
h W'b'x< agency fee 代理费
'n>44_7 L Agency Law 《代理法》
8EMBqhl agent 代理人；承销人
K F _Uu agent of company 公司代理人
GyMN;| agent's fee 代理人费；经纪费
l1|*(%p?X aggregate 总计；总数；总体数字
CM$&XJzva aggregate amount 总款额；总额
kZo# Ny aggregate assets and liabilities 总体资产与负债
uF1 4 ; aggregate at constant price 按固定价格计算的总体数字
pC0gw2n8 M aggregate demand 总需求
[[]y Q
" aggregate gross position 总持仓量
y z!L:1DG aggregate limit 总限额
.ahY 1CO aggregate of salaries tax 合计薪俸税
QH4m7M@ni aggregate performance 总体表现；总体业绩
j,;f#+O`g aggregate supply 总体供应
f0Q! lMv aggregate surplus 总盈余
D
"5 |\ aggregate total 整体总额
kr|r- N` aggregate value 总值；合计价值
'3U,UD5EG aggregated basis 合计基准
gK;dfrU.8Y aggregated net chargeable income 合计应课税入息实额
5._QI/d)'J aggregation 合并计算；合计；总和
DBHHJD/q aggregation of incomes of husband and wife 夫妇入息合并计算
lP)n$?u aggregation of property 财产的总和
3UW`Jyd`k agio 差价；贴水
SmD#hE[ 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》
2bLc57j{`9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jtp HDS 《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》
A'7Y{oPHX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q:7P
/ 《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》
+X+R8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O g1\6Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l3u+ fE,;_ agreement for a settlement 授产协议
4[gbRn' agreement for assignment 转让协议
:Zkjtr.\ agreement for sale 售卖协议；买卖协议
HJJ)D E7; agreement for sale and purchase 买卖协议
\Gk}Fer agreement for the payment of interest 支付利息协议
{+cx} ` agreement for the repayment of money 还款协议
M,p0wsj; agreement of reinsurance 再保险协议
yK"\~t[@X: Agricultural Bank of China 中国农业银行
#K@!jh)y^ air passenger departure tax 飞机乘客离境税
5wh(Qdib Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
FZ<6 kk4 airport tax 机场税
k~: (.)Nr alcohol duty 酒精税
)'g4Ty alienation 让与；让渡；转让
YGM7? o alimony 生活费；赡养费
bA Yp } All Ordinaries Index [AOI] 所有普通股指数
9}2/ko all risks 全险；综合险
g'T L`=O All Sales Record for Stock Market 《股票市场成交报告》
I]5){Q" S Allied Capital Resources Limited 新联财务有限公司
#P z'-lo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H(- -hG5} allocation letter 拨款信件
Y>F Lc* h allocation of fund 分配款项；预留款项
@ YWuWF allocation of profit 利润分配；溢利分配
Pq35w#`! allocation warrant 拨款令
-{JReplc allotment 分配；配股
y
c<%f allotment notice 股份配售通知；配股通知
K*'AjT9wX+ allotment of shares 股份分配
zK1\InP allowable 可获宽免；免税的
pX>wMc+ allowable business loss 可扣除的营业亏损
J 32{#\By allowable expenses 可扣税的支出
o](O RS$~ allowance 免税额；津贴；备抵；准备金
s5{H15 allowance for debts 债项的免税额
[a$1{[|) allowance for depreciation by wear and tear 耗损折旧免税额
X=6L-^ o) allowance for funeral expenses 殡殓费的免税额
x~8R.Sg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iH]0
YT.E allowance for repairs and outgoings 修葺及支出方面的免税额
>dF #1 allowance to debtor 给债务人的津贴
%Gu=Dkz alteration of capital 资本更改
;YQ6 X> alternate trustee 候补受托人
cw~G H amalgamation 合并
L7(.dO 0C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ebi~gGo ambit of charges 征税范围；收费范围
p(( . (fx amended valuation 经修订的估值
B}p.fE American Commodities Exchange 美国商品交易所
$1)NYsSH/H American Express Bank Limited 美国运通银行
"4smW>f:% American Stock Exchange 美国证券交易所
P iR`4Tu amortization 摊销
2%fkXH< amount due from banks 存放银行同业的款项
R~ TG5^( amount due from banks abroad 存放海外银行同业的款项
ji ,`? amount due from holding companies 控股公司欠款
D,-L!P amount due from local banks 存放本港银行同业的款项
CSm(yB{|pC amount due to banks 银行同业的存款
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c~3 `7v amount due to banks abroad 海外银行同业的存款
pAN$c " amount due to holding companies 控股公司存款
Z$YG'p{S amount due to local banks 本港银行同业的存款
Ja\B%f amount due to outport banks 外埠银行同业的存款
T~}g{q,tR amount for note issue 发行纸币的款额
.:;q8FL/ amount of bond 担保契据的款额
P8CIKoKCV amount of consideration 代价款额
r H jR 4q amount of contribution 供款数额
Xa>c ]j amount of indebtedness 负债款额
_J3 \e%ys amount of principal of the loan 贷款本金额
&.0 wPyw amount of rates chargeable 应征差饷数额
g@>y`AFnr amount of share capital 股本额
a[lx&CHgI amount of sums assured 承保款额
J/ vcP amount of variation 变动幅度
:KRe==/ amount of vote 拨款数额
yaX%<KBa\ amount payable 应付款额
.N#grk)C amount receivable 应收款额
5M3)7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
e7U9"pk analysis 分析
/dVcNo3" ancillary risk 附属风险
a9nXh6 annual account 周年帐目；周年帐目报表；年度决算；年结
VN@ZYSs annual accounting date 年结日期
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/Iw]!lK2 annual allowance 每年免税额；年积金；年度津贴；年津
P'Jb')m annual balance 年度余额
+ n 8,=} annual disposable income 每年可动用收入
rf&nTDaWI annual estimates 周年预算
1g|6, J annual fee 年费
ve=1y) annual general meeting 周年大会
+G!;:o annual growth rate 年增率；每年增长率
T=cb:PD{% annual long-term supplement 长期个案每年补助金
WOGM t T% annual pensionable emolument 可供计算退休金的年薪
pC)S 9Kl annual report 年报
h N:2(x Annual Report on the Consumer Price Index 《消费物价指数年报》
j7Lw( A J annual return 周年报表；周年申报表；每年报税表格
MWc {7, Annual Return Rules 《周年报表规则》
F8Z6Ss|v3 annual review of consumer prices 每年消费物价回顾
Aa%ks+1 annual roll-forward basis 逐年延展方式
/#?i +z annual salary 年薪
]p~,C*UH0 annual statement 年度报表；年度决算表
JvLa@E ) 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
r \{; ~V annuitant 年金受益人
en gh3TZC annuity 年金
d 4-cZw}+ annuity contract 年金合约
( KG>l TdN annuity on human life 人寿年金
*W<g%j-a antecedent debt 先前的债项
3gmu- t v ante-dated cheque 倒填日期支票
iW <B1'dp anticipated expenditure 预期开支
V|dKKb[Lve anticipated net profit 预期纯利
uI[lrMQYa anticipated revenue 预期收入
K<tkNWasQ anti-inflation measure 反通货膨胀措施
(z<& PP anti-inflationary stance 反通货膨胀立场
utwqP~ apparent deficit 表面赤字
%(wa~:m+S- apparent financial solvency 表面偿债能力
C{):jH,Rf apparent partner 表面合伙人
lV !@h}mG application for personal assessment 个人入息课税申请书
re} P application of fund 资金应用
/!0{9F< application to release as liquidator and to destruct the books of accounts and documents
I"+;L4o ` 申请免除清盘人职务及毁灭帐簿与文件
o%A@
OY appointed actuary 委任精算师
+Gvf5+ 5VR appointed auditor 委任核数师；委任审计师
+#y[sKa appointed trustee 委任的受托人
Kth^WHL appointer 委任人
8V3SZ17 apportioned pro rata 按比例分摊
X"{s"Mc0G apportionment 分配；分摊
u3 7@9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1]v.Qu< apportionment formula 分摊方程式
U vOB`Vj apportionment of estate duty 遗产税的分摊
S<LHNZu|^A appraisal 估价；评估
`7|v appreciable growth 可观增长
C@L:m1fz appreciable impact 显着影响
kqA`d appreciable increase 可观增长
A_@#V)D2 appreciation 增值；升值
i5*sG^<$H appreciation against other currencies 相对其他货币升值
S-:l
60. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*Ta*0Fr=9| appreciation tax 增值税
Rj% q)aw' appropriation 拨款；拨用；拨付
lG;sDR|)( appropriation account 拨款帐目
PhM 3?$ Appropriation Bill 拨款法案
!T|X/B R appropriation-in-aid system 补助拨款办法
-$4PY, approved assets 核准资产
6 9,;= approved basket stock 认可一篮子证券
r>`65o approved budget 核准预算
?+b )=Z approved charitable donation 认可慈善捐款
1NT@}j~/ approved charitable institution 认可慈善机构
(3"V5r`*; approved currency 核准货币；认可货币
r/fLm8+ approved estimates 核准预算
dGcG7*EX approved estimates of expenditure 核准开支预算
fXBA
P10# approved overseas insurer 核准海外保险人
\=4[v-3 H approved overseas trust company 核准海外信托公司
'z ZN]P approved pooled investment fund 核准汇集投资基金
&B7X LO[ approved provident fund scheme 认可公积金计划
h{kAsd 8 G approved provision 核准拨款
xO6)lVd approved redeemable share 核准可赎回股份
O%y . approved regional stock 认可地区性证券
x2[A(O= approved retirement scheme 认可退休金计划
N'!a{r F approved subordinated loan 核准附属贷款
X) xQKkL0 arbitrage 套戥；套汇；套利
Ylll4w62N arbitrageur 套戥者；套汇者
sUcx;<|BC arbitrary amount 临时款项
*<zfe . arrangement 措施；安排；协定
=zt@*o{F arrears 欠款
InMF$pw arrears of pay 欠付薪酬
;+`t[ go arrears of revenue 逾期未收税款；逾期未收的帐项
frk(2C8T articles of association 组织章程；组织细则；组织章程细则
@]t} bF] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%<DXM`Y ascertainment of profit 确定利润
Qq(/TA0$- "Asia Clear" “亚洲结算系统”
?A;x%8} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)}1 J.>5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U|={LU Asian Development Fund [ADF] 亚洲发展基金
Lk6UT)C Asian dollar bond 亚洲美元债券
I1S*=^Z_U Asian dollar market 亚洲美元市场
L\XnTL{ Asian dollar rate 亚洲美元利率
)Y+n4UL3NK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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. |g, asked price 沽盘；喊价；索价；卖方报价
MJd!J ]E6 assessable income 应评税入息
BYF vf(> assessable loss 应评税亏损
/\V-1 7- assessable profit 应评税利润
|T atRB3> assessable value 应评税值
[O>}% assessed profit 估定利润
V6B`q;lA assessed value 经评估价值
qI"Xh"
c? assessment 评税；评定；估价；评税单
%{WS7(si assessment number 评税编号；估价编号
Tz[ck 'k assessment of additional tax 补加税评税
F~2bCy[Z assessment of performance 业绩评估；实绩评价
z^j7wMQ Assessor 评税主任
z'Atw"kA asset price bubbles 资产价格泡沫
8i/5L=a"` asset-backed securities 具资产保证的证券
HjAhz assets accretion 资产增值
VAX@'i Zr assets and liabilities 资产与负债
jT>G8}h assets betterment statement 资产递增表；资产改进表
n]^zIe^6 assets lending 实物放款；有抵押贷款
_GS_ R%b assets of the company passing on the death 死者去世时转移的公司资产
ce@1#}* assets pledged as security for liabilities 用作负债抵押的资产
vVQ wuV assets portfolio 资产投资组合
!_C*2+f assets price 资产价格
>W Tn4SW@ assets quality 资产质素
=j XBF. assets realization 资产变现
m:&go2Y assets refinancing arrangement 资产再集资安排
BdBwfH%: assets securitization 资产证券化
,Ta k', assets situated outside Hong Kong 在香港以外地方的资产
pURtk-Fr2 assets stripping 削减资产；拆卖资产
E/[>#%@i assets value 资产值
}z %fQbw assignee 承让人
K!W7a~
@ assignment 转让；转让书；转让契
\#Md3!MG assignment of interest 权益转让
o; #:% assignment of letters patent and trade mark 专利证书及商标转让
dRj2% Q f assignment of property 物业转让；物业转让书
<@:RS$" i assignment right 转让权
&:Q^j: assignor 转让人
?APzb4f^W associate 有联系的人；有关连人士；相联者；合伙人；联系人
DO*rVs3'p[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WB)pE' 5 associate member 附属会员
bu0i # associated body corporate 相联法人团体
M%&1j >d associated company 相联公司；联属公司
U{1%ldOJ% associated corporation 相联法团
co^bS;r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5&)T[Q X` 公认会计师公会〔英国〕
we:P_\6 Association of Futures Exchange Brokers 香港期货经纪协会
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>j2= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2i9FzpC 3 association of underwriters 承保人组织
RE._Ov> assumption of control 接管
,~Y[XazT assurance 担保；保险；转易；转易书
/(oxK>*F assurance of interest 权益的转易
3~q#P at 19XX price 按一九ＸＸ年价格计算
!NqLBrcv 0 at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
g"{`g6(+ at call 通知付款；按通知
Ly46S at constant market price 按固定市价计算
= W*Ro+wWb at constant price 按固定价格计算
4 :phq at cost 按成本计算
4Sz2
9\ X at current market price 按当时市价计算；按现时市价计算
_|r/* (hh at current price 按当时价格计算；按现时价格计算
qrHCr:~ at factor cost 按要素成本计算；按生产要素成本计算
Prc ( at money-of-the-day price 按付款当日价格计算
.Te GA; at or better 按指定或较佳价位〔买卖指令〕
5X P oQ^ at par 按面值计算；平价
eC[G4 at sight 见票即付
63`5A3rii at the close 按收市盘
-G[TlH06 at the opening 按开市盘
QVF561Yz attestation 见证；见证条款
3qQ}U}-; | at-the-money option 平价期权
=qvn?I^/ attorney 受权人；受托代表人
zr ~4@JTS attornment 新拥有人承认书
i"0*)$
h W attributable profit 可归属利润
=}" P;4: attributable share value 可归属股份价值
!a4`SjOgu Auckland Stock Exchange 奥克兰证券交易所
w7E#mdW auction 拍卖
~OMo$qt`lP auctioneer 拍卖商
(zPsA audit 审计；核数
u+9)B 6O1 Audit Commission 审计署
= R n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e= XC$Jv 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(j
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;Kh[6{ W Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|['SiO$) audited account 审计帐目；经审计的帐目
DoNN;^H audited annual account 经审计的周年帐目
_}gfec4o audited balance sheet 经审计的资产负债表
}Ui)xi:8 auditor 核数师；核数主任；审计师
{`Z = LLL auditor's certificate 核数师证明书；审计师证明书
` 46|VQAx auditor's report 核数师报告；审计师报告
J vl-=~ Aussie bond 澳元债券
.] 0:`Y,; austerity budget 紧缩预算
P_P~c ~o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R|k!w] Australia All Ordinaries Index 澳洲所有普通股票指数
.zy2_3: Australian Dollar [AUD] 澳元
v+i==vxg Australian Options Market 澳大利亚期权市场
? <w[ZWytm Australian Securities Commission 澳洲证券事务监察委员会
t]{, 7.S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#sv:) p Australian Stock Exchange 澳大利亚证券交易所
<vzU}JA\ Austrian Schilling [ATS] 奥地利先令
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+jp,>(v authentication 认证；鉴证
~iIFe+6 authority to purchase 委托购买证；委购书
=y^ g*9 }_ authorization 认可；核准；授权；授权书
z<s ~ ` authorization by direction 指示授权
J! "m{ 8- authorization by instruction 指令授权
?'>[n m authorization by warrant 令状授权
PWV+ M@ authorization of unit trust 单位信托的认可
>J,I xRGi authorized agent 指定代理人
<899r \ authorized capital 法定资本
SbobXTbG authorized clerk 出市员
!MOcF5M authorized dealer 认可交易商
ZC &~InN authorized financial institution 认可财务机构
;
X/' ujg authorized fund 认可基金
m~@Lt~LZs authorized fund house 获授权的基金公司；认可基金公司
YCBUc<) authorized institution 认可机构
r2&/Ii+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zB "y^g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"-Uqv @ authorized insurer 获授权保险人；获认可承保人
ZO \bCrk authorized investment 特准投资项目
s
~i,R authorized person 获授权人
x&gS.b* authorized representative 获授权代表
+7t: /_b~ authorized share capital 法定股本
Lf,C5 0 automated quotation system 自动报价系统
?o(Y\YJf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
MENrP5AL 自动交易系统〔香港期货交易所有限公司〕
"; ?^gA automatic adjustment mechanism 自动调整机制
Z-i$KF automatic adjustment system 自动调整系统
i bgF,N Automatic Clearing House 自动票据交换所
"'c
=(P automatic exchange rates accumulation system 自动化汇率累集系统
g1q%b%8T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&^ =Y76 automatic teller machine [ATM] 自动柜员机
B)ibxM(n* autopay 自动转帐
Lw{'mtm available assets 可用资产
o&HFlDZ5jO available fiscal reserve 现存财政储备
%[m%QP1;p available profit 可用利润
ld'A axl& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;7yt,b5&C average 平均；平均数；海损
28 o!>* average basic salary 平均基本薪金
}/z\%Y average consumer expenditure 平均消费开支；一般消费开支
Oc ^bbC average cost 平均成本
Z9lfd6MU, average cost of land production 增辟土地平均成本
7A>glZ/x average daily turnover 平均每日成交额
UyOoyyd. average daily wage rate 平均每日工资率
^ `Y1 average expenditure pattern 平均开支模式
}!Xj{Eoc average growth rate 平均增长率
2 ZFp(e^% average net fixed assets 固定资产平均净值
&M+fb4:_ average of relatives 相对价格平均数
2a:JtJLl average price 平均价格
:WdiH)Zv average propensity to consume 平均消费倾向；一般消费倾向
MXuiQ;./ average propensity to save 平均储蓄倾向；一般储蓄倾向
s& WHKCb average rate 平均率
$.r: average revenue 平均收入；平均收益
2a O. t average stock 平均库存；平均存货
[y$sJF7;I average yearly rent 平均年租
?!kPW^gD avoidance of double taxation 避免双重课税
$F8 6Dwd avoidance of tax 避税
