A:
#)$ @Kvm A share Ａ股；甲类股份
jiAN8t*P abatement of tax 减税；减扣免税额
r1X \$& ABN AMRO Bank N.V. 荷兰银行
}Z\PE0 above-the-line expenditure 线上项目支出；经常预算支出
0 Bhf(5 above-the-line receipt 线上项目收入；经常预算收入
(: T\< ABSA Asia Limited 南非联合亚洲有限公司
+wg|~Lef h absolute change 绝对数值变更
( cqVCys absolute expenditure 实际开支
$F8 6Dwd absolute guideline figure 绝对准则数字
5J<ghv>\P absolute interest 绝对权益
m-!Uy$yM absolute order of discharge 绝对破产解除令
@C6.~OiP absolute profit margin 绝对利润幅度
: w 4Sba3 absolute value 实值；绝对值
+0WI;M4i absolutely vested interest 绝对既得权益
s:#\U!>0` absorbed cost 已吸收成本；已分摊成本
giz#(61j^ absorption 吸收；分摊；合并
OO+QH 2j absorption rate 吸收率；摊配率；分摊率
DU-&bm ACB Finance Limited 亚洲商业财务有限公司
G2}e@L0 acceptable form of reciprocity 合理的互惠条件
+eD +Z.{ acceptable rate 适当利率；适当汇率
) %& ~CW+ acceptance agreement 承兑协议
xA2 "i2k9 acceptance for honour 参加承兑
sYb( g'W*' acceptor 承兑人；接受人；受票人
;- X5# acceptor for honour 参加承兑人
(lVHKg&U[ accident insurance 意外保险
m339Y2%= Accident Insurance Association of Hong Kong 香港意外保险公会
-V)DKf"f accident insurance scheme 意外保险计划
}e* Opr F accident year basis 意外年度基准
X,h"%S<c#H accommodation 通融；贷款
K PSHBv-# accommodation bill 通融票据；空头票据
,L} accommodation party 汇票代发人
pe$l'ur account balance 帐户余额；帐户结余
|\MgE .N account book 帐簿
mVuZ} ` account collected in advance 预收款项
NJr aol account current book 往来帐簿
J
M,ndl account of after-acquired property 事后取得的财产报告
?ydqmj2[F account of defaulter 拖欠帐目
ix]t >2r account payable 应付帐款
.d>TU bR; account payee only [A/C payee only] 只可转帐；存入收款人帐户
wR= WS', account receivable 应收帐款
$.2#G"| account receivable report 应收帐款报表
8%wu:;*]% account statement 结单；帐单；会计财务报表
/2e&fxxD account title 帐户名称；会计科目
5u-jjUO accountant's report 会计师报告
0xYPK7a=L\ Accountant's Report Rules 会计师报告规则
jRP9e accounting and auditing procedure 会计与审计程序；会计与核数程序
Q-}yZ Accounting Arrangements 《会计安排》
{"uLV{d accounting basis 会计基础
Th6xwMq
accounting by Official Receiver 破产管理署署长呈交的帐目
t\$P*_ Accounting Circular 《会计通告》
%Z=%E!* accounting class 会计类别
G&HCOR!h accounting date 记帐日期；会计结算日期
8=U0\<wT accounting for money 款项核算
TZk.?@s5 Accounting Officer 会计主任
a.yCd/ accounting period 会计报告期；会计期
2=P X1kI accounting policy 会计政策；会计方针
tmJ-2 accounting practice 会计惯例
54%@q[- accounting principle 会计准则
'dstAlt? accounting record 会计记录
0qj:v"~Q accounting report 会计报告
#r}O =izi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E9IU ,P6a Accounting Society of China 中国会计学会
bK |I accounting statement 会计报表
hY@rt,! 8 accounting system 会计制度；会计系统
Io81zA accounting transaction 会计事项；帐务交易
M_wj>NXZ accounting treatment 会计处理
$R2iSu{kO accounting year 会计年度
yIL6Sb accretion 增值；添加
w+NdEE4H9z accrual 应计项目；应累算数目
MM*B.y~TxZ accrual basis 应计制；权责发生制
.A. VOf_ accrual basis accounting 应计制会计；权责发生制会计
As;@T$G accrue 应累算；应计
5QR=$?K accrued benefit 应累算利益
zMf . accrued charges 应计费用
vO#=]J8` accrued cumulative preference share dividend 应累算的累积优先股股息
L:ox$RU accrued expenses 应累算费用
$ 6ev K~ accrued interest payable 应付利息；应计未付利息
M(a lc9tn accrued interest receivable 应收利息；应计未收利息
ju-tx
: accrued right 累算权益
1sqBBd"=PY accruing profit 应累算的利润
j[Y$)HF accumulated fiscal reserve 累积财政储备
'51 8S"T @ accumulated profit 累积利润；滚存溢利
axSJ:j8 accumulated reserve 累积储备
.BR2pf|R accumulation of surplus income 累积收益盈余
+y$%S4>0tp acquired assets 既得资产
W'BB FG acquisition 收购；购置；取得
SCCBTpmf2B acquisition cost 购置成本
*t JgQ[ acquisition expenses 购置费用
gua +-##) acquisition of 100% interest 收购全部股权
b V5 { acquisition of control 取得控制权
2L<iIBSJwm acquisition of fixed assets 购置固定资产
Be=J*D!E=> acquisition of shell “买壳”
H <|ilL'fX acquisition price 收购价
O#,Uz2 act of God 天灾
GxL;@%B acting partner 执事合伙人
R; wq active market 买卖活跃的市场；交投畅旺的市场；旺市
qW1d;pt active partner 积极参与的合伙人
pu:Ie#xTDf active trading 交投活跃
(|<e4HfZL actual circulation 实际流通
0@K?'6 actual cost 实际成本
'Ol p2g8= actual expenditure 实际开支；实际支出
6 K +DgNK actual income 实际入息；实际收入；实际收益
=r3 %jWH6 actual market 现货市场
O]\6Pv@N actual price 现货价；实际价格
E,S[3 + actual profit 实际利润
6 V" | actual quotation 实盘；实际价位；实际报价
QgZwU$`p0 actual year basis 按实际年度计算
o"te7nBI actuals 实货
TzC'x WO
actuarial investigation 精算调查
Ua>lf8w< actuarial principle 精算原则
&Hb;; Ic( actuarial report 精算师报告
Nq`@ > Ml Actuarial Society of Hong Kong 香港精算学会
eD4qh4|u. actuarial valuation 精算师估值
B^;P:S<yG actuary 精算师
G234UjN% ad referendum agreement 暂定协议；有待覆核的协定
eDh]uKg ad valorem duty 从价税；按值征税
IMKyFp]h- ad valorem duty system 从价税制
xpJ6M<O{8 ad valorem fee 从价费
Aj854 L(! ad valorem tariff 从价关税
JumZ>\'p( additional allowance 额外免税额
</UUvMf" additional amount for unexpired risk 未过期风险的额外款额
TN xl?5: additional assessable profit 补加应评税利润
~6HpI0i additional assessment 补加评税
:2'y=t # additional commitment 额外承担
6zmt^U additional commitment vote 额外承担拨款
%V,2,NCd
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MM}lW-q; additional dependent parent allowance 供养父母额外免税额
*&f^R}O additional provision 额外拨款
t<)Cbple\ additional stamp duty 附加印花税
L\cd =&b` additional tax 补加税罚款；补加税款
JnW G_|m) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s$cr|p;7# adjudged bankrupt 被裁定破产
'MM%Sm, adjudicated bankrupt 裁定破产人
81gcM? adjudication fee 裁定费；评定印花税额手续费；评估契据费
M bj{C adjudication of bankruptcy 裁定破产；宣告破产
q#{.8H-X' adjudication of insolvency 裁定无力偿还债务
vD=>AAvG adjusted actual 经调整的实数；调整后的实数
Tz\ PQ)! adjusted current assets 经调整的流动资产；调整后的流动资产
64 )Fz} adjusted figure 经调整的数字；调整后的数额
?ztI8 I/ adjusted liabilities 经调整的负债；调整后的负债
BB x359 adjusted loss 经调整的亏损；调整后的亏损
XX85]49`% 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
4pvT?s>68 adjusted profit 经调整的利润；调整后的利润
w\"~ *(M adjusted surplus 经调整的盈余额；调整后的盈余额
k<.$7Pl3U adjusted value 经调整的价值；调整后的价值
+3a} ~p W adjustment 调整；修订；理算〔保险〕
Fgx{ s%&- adjustment centre 调剂中心
|K|[>[?Z/ adjustment lag 调整过程的时间差距；调整时差
',7LVT7 adjustment mechanism 调整机制
aG"j9A~ & adjustment of loss 亏损调整
pyvH [ adjustment process 调整过程；调整程序
rq>}]
U adjustment range 调整幅度
<>n-+Kr administered exchange rate 受管制汇率
|fL|tkGEa Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F9ys.Bc administration expenses 行政费用
P3 Wnso administration fee 手续费；行政费
0}'x oYv
f administration in bankruptcy 破产管理
{8TLL @T4 administration order 遗产管理令
'n: |D7t administrator 管理人；遗产管理人
4YuJ - administrator of the estate 遗产管理人
?z
hw0 admission of debt 债项承认书
l Op7rW]$ admission of proof 接纳债权证明
x7<2K( advance 放贷款项；垫付款项；预支款项；预付款项
KKB rw+)AJ advance account 暂支帐目；预付款帐户
i/ vo advance compensation 预付补偿金
< /hv{< advance from shareholder 股东垫款
Y3_C':r advance pending reimbursement 预支以待日后付还
XIGz_g;#'w advanced economy 先进经济体系
]C;X/8'Jf5 advancement 预付；预付财产
`rLcJcW advances warrant 垫款令
]9
JLu8GO advancing 贷出
1f K]A*{p adverse balance 逆差
J~]Y adverse exchange 逆汇
g< E[IR advertisement addressed to shareholders 在报章刊登的致股东通告
D-/q-=zd advice for collection 托收通知书
H zMr advice of drawing 提款通知书；汇票通知书
]c9\[Kdq}H advice of payment 付款通知
F@tfbDO? Advisory Committee [Securities and Futures Commission]
R_4 eME2LB 谘询委员会〔证券及期货事务监察委员会〕
(# c|San
Advisory Committee on Diversification 经济多元化谘询委员会
1dhuLN%Ce affidavit 誓章；遗产申报誓章
]
6X;&=H affidavit of no receipt 述明无收款的誓章
Sx0/Dm affiliate 联号；联营公司；附属公司
hCOCX_ affiliated company 附属公司；联号；联营公司
i V$TvD+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
oH,{'S@q affordability 负担能力
gTS} 'w{ African Development Bank [AfDB] 非洲开发银行
@*9c2\"k after-acquired property 事后取得的财产
YYN'LF#j after-hours dealing 市后交易
4St-Q]Y _ after-tax profit 税后盈利；税后利润；税后溢利
&- $27 agency agreement 代理协议
fTOGW`s^ agency expenses 代理机构的开支
7D KTd^^M agency fee 代理费
83 a dnm Agency Law 《代理法》
+S B>> agent 代理人；承销人
:R-_EY$k6 agent of company 公司代理人
Q}: $F{ agent's fee 代理人费；经纪费
{>3J 96 aggregate 总计；总数；总体数字
xZ]QT3U+ aggregate amount 总款额；总额
+n%d,Pz aggregate assets and liabilities 总体资产与负债
@DNw zdP aggregate at constant price 按固定价格计算的总体数字
y;if+ aggregate demand 总需求
IAHQT < ] aggregate gross position 总持仓量
Hl#?#A 5 aggregate limit 总限额
T,oZaJ< aggregate of salaries tax 合计薪俸税
Nz77"
kC aggregate performance 总体表现；总体业绩
dq{+-XaEk aggregate supply 总体供应
7>E>`Nc6 aggregate surplus 总盈余
Kqz+:E8D aggregate total 整体总额
@<jm+f"MP aggregate value 总值；合计价值
j"A< qI aggregated basis 合计基准
9Tg
k = aggregated net chargeable income 合计应课税入息实额
l;SXR <E U aggregation 合并计算；合计；总和
I7#^'/ aggregation of incomes of husband and wife 夫妇入息合并计算
3xz|d`A aggregation of property 财产的总和
O'Q,;s`uC agio 差价；贴水
b8 E{~z 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》
>B<#,G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1I awi?73 《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》
cy(4g-b]@e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<])]1r8 《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》
|vw], r6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K(uz`(5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X<D fzd oI agreement for a settlement 授产协议
8wrO64_NO agreement for assignment 转让协议
#tIeI6 Qw agreement for sale 售卖协议；买卖协议
sVp ET agreement for sale and purchase 买卖协议
&P,uK+C4 agreement for the payment of interest 支付利息协议
M tVvi6T agreement for the repayment of money 还款协议
/^L <q agreement of reinsurance 再保险协议
=)s~t|@v Agricultural Bank of China 中国农业银行
vqAEF^HYry air passenger departure tax 飞机乘客离境税
;X
N Ahg7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rb*0 YCi airport tax 机场税
@6
a'p alcohol duty 酒精税
:}R,a=N alienation 让与；让渡；转让
m1e Sn |)7 alimony 生活费；赡养费
)<f4 F!?,A All Ordinaries Index [AOI] 所有普通股指数
gN2oUbf8 all risks 全险；综合险
["#H/L]3 All Sales Record for Stock Market 《股票市场成交报告》
X`(fJ', Allied Capital Resources Limited 新联财务有限公司
RrT`]1". all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^`[<%. allocation letter 拨款信件
"D'rsEh allocation of fund 分配款项；预留款项
~.4y* & allocation of profit 利润分配；溢利分配
EOZ 6F-': allocation warrant 拨款令
~ Zn|( allotment 分配；配股
ify48] allotment notice 股份配售通知；配股通知
}[=)sb_ allotment of shares 股份分配
yk'L_M(= allowable 可获宽免；免税的
N 4z[=b> allowable business loss 可扣除的营业亏损
)vUS). ;S` allowable expenses 可扣税的支出
VJP # allowance 免税额；津贴；备抵；准备金
dC;&X
g` allowance for debts 债项的免税额
ts%
n tnvI allowance for depreciation by wear and tear 耗损折旧免税额
&Dt=[yqeG allowance for funeral expenses 殡殓费的免税额
I4|"Ztw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C23p1%#1 allowance for repairs and outgoings 修葺及支出方面的免税额
Vh1y]#w allowance to debtor 给债务人的津贴
tZv^u uEp3 alteration of capital 资本更改
$@vB<(sk alternate trustee 候补受托人
05 2Cf
dq amalgamation 合并
!C|Z+w9Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3 l}9'j ambit of charges 征税范围；收费范围
%gQUog amended valuation 经修订的估值
V'gJtF American Commodities Exchange 美国商品交易所
2$MoKO x8$ American Express Bank Limited 美国运通银行
bIlNA )g American Stock Exchange 美国证券交易所
&uF~t
|!c amortization 摊销
B9Mp3[ amount due from banks 存放银行同业的款项
Y<jX[ET! amount due from banks abroad 存放海外银行同业的款项
=''WA:,=h amount due from holding companies 控股公司欠款
Ir-QD !!< amount due from local banks 存放本港银行同业的款项
A|4om=MO amount due to banks 银行同业的存款
3AglvGK7{ amount due to banks abroad 海外银行同业的存款
#jzF6j%G amount due to holding companies 控股公司存款
-LT!LBnEkf amount due to local banks 本港银行同业的存款
8#HnV%|N amount due to outport banks 外埠银行同业的存款
HI{h>g T amount for note issue 发行纸币的款额
cIQbu#[@ amount of bond 担保契据的款额
8AuE:=?,, amount of consideration 代价款额
MGq\\hLD\- amount of contribution 供款数额
}& W= amount of indebtedness 负债款额
5]up%. amount of principal of the loan 贷款本金额
7W*a+^ amount of rates chargeable 应征差饷数额
XjCx`bX^< amount of share capital 股本额
3~7!=s\v amount of sums assured 承保款额
EJ>rW(s amount of variation 变动幅度
@/?i |!6 amount of vote 拨款数额
zy%0;% amount payable 应付款额
Tr s2M+r) amount receivable 应收款额
'&hd^9]Lo Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d"IZt;s/, analysis 分析
A'rd1"K ancillary risk 附属风险
O$;#GpR annual account 周年帐目；周年帐目报表；年度决算；年结
O9zMD8 annual accounting date 年结日期
Dn@ZS _f annual allowance 每年免税额；年积金；年度津贴；年津
;N(L , annual balance 年度余额
rM^2yr7H annual disposable income 每年可动用收入
9-V'U\}L annual estimates 周年预算
t#@z_Mn\ annual fee 年费
sp:4b$z X annual general meeting 周年大会
k \qFWFR annual growth rate 年增率；每年增长率
6Q\|8a annual long-term supplement 长期个案每年补助金
F\&{ >& annual pensionable emolument 可供计算退休金的年薪
MU sF annual report 年报
9a=>gEF],@ Annual Report on the Consumer Price Index 《消费物价指数年报》
f^ *Yqa annual return 周年报表；周年申报表；每年报税表格
Woj5
y r Annual Return Rules 《周年报表规则》
& !ds#- annual review of consumer prices 每年消费物价回顾
i NfAn& annual roll-forward basis 逐年延展方式
=+K?@;? annual salary 年薪
kW2DKr-[ annual statement 年度报表；年度决算表
RD"-(T 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
i}zz!dJTE annuitant 年金受益人
Tg"? TZO~ annuity 年金
$'>JG9M annuity contract 年金合约
|U;O HS annuity on human life 人寿年金
99`w'Nlk antecedent debt 先前的债项
{d*OJ/4 ante-dated cheque 倒填日期支票
343d`FRa} anticipated expenditure 预期开支
DO * anticipated net profit 预期纯利
q^< H G] anticipated revenue 预期收入
j'U1lEZm2 anti-inflation measure 反通货膨胀措施
K:jn^JN$ anti-inflationary stance 反通货膨胀立场
3N-pND0>p apparent deficit 表面赤字
$[Z~BfSQ apparent financial solvency 表面偿债能力
h@NC#Iod apparent partner 表面合伙人
|hw.nY]J application for personal assessment 个人入息课税申请书
M_Ag *?2I application of fund 资金应用
uV_% &P application to release as liquidator and to destruct the books of accounts and documents
$pAJ$0=sw 申请免除清盘人职务及毁灭帐簿与文件
\eNB L[ appointed actuary 委任精算师
O1c:X7lHc appointed auditor 委任核数师；委任审计师
I/O/*^T appointed trustee 委任的受托人
Z#Kf%x. appointer 委任人
yc~<h/}# apportioned pro rata 按比例分摊
=k .%#h{ apportionment 分配；分摊
[|1I.AZ{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
aQ $sn<-l apportionment formula 分摊方程式
xSd&xwP apportionment of estate duty 遗产税的分摊
B C e'J! appraisal 估价；评估
gN />y1{a appreciable growth 可观增长
w EM=Tr/h appreciable impact 显着影响
YPI,u7- appreciable increase 可观增长
" (O3B appreciation 增值；升值
)dX(0E4Td/ appreciation against other currencies 相对其他货币升值
,3 /o7 ' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Sx QA*}N appreciation tax 增值税
*|g[Mn appropriation 拨款；拨用；拨付
2[ Lv_<i| appropriation account 拨款帐目
*l{epu m; Appropriation Bill 拨款法案
O+| C<;K appropriation-in-aid system 补助拨款办法
n<j+KD#a approved assets 核准资产
Pb>/b\&JS approved basket stock 认可一篮子证券
po*8WSl9c[ approved budget 核准预算
6];3h>c]N approved charitable donation 认可慈善捐款
KS 93v9| approved charitable institution 认可慈善机构
.!KsF
h,pK approved currency 核准货币；认可货币
{Ba& approved estimates 核准预算
YwET.(oo approved estimates of expenditure 核准开支预算
H}5Wgl V. approved overseas insurer 核准海外保险人
s $>n U approved overseas trust company 核准海外信托公司
<^Vj1s approved pooled investment fund 核准汇集投资基金
F/BR#J1 approved provident fund scheme 认可公积金计划
'7el`Ff approved provision 核准拨款
$'3xl2T approved redeemable share 核准可赎回股份
GW;%~qH[, approved regional stock 认可地区性证券
"}qs + approved retirement scheme 认可退休金计划
DbH;DcV7 approved subordinated loan 核准附属贷款
eIalcBY arbitrage 套戥；套汇；套利
[Cv./hEQi arbitrageur 套戥者；套汇者
uO LShNo arbitrary amount 临时款项
<C&|8@A0 arrangement 措施；安排；协定
N4C7I1ihq arrears 欠款
=n"k gn arrears of pay 欠付薪酬
|EX=Rj* arrears of revenue 逾期未收税款；逾期未收的帐项
bg -/
8, articles of association 组织章程；组织细则；组织章程细则
.7^(~&5N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/m"/#; ^l ascertainment of profit 确定利润
0GrM:Lh y "Asia Clear" “亚洲结算系统”
Y PI)^ } Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c**&, aL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y0mNDze Asian Development Fund [ADF] 亚洲发展基金
RSym9t90t Asian dollar bond 亚洲美元债券
UTyV6~ Asian dollar market 亚洲美元市场
hk4t #Km Asian dollar rate 亚洲美元利率
{owuYVm Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K-C,n~- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
WV$C ZgL asked price 沽盘；喊价；索价；卖方报价
|}
b+$J assessable income 应评税入息
\6&Ml]1 assessable loss 应评税亏损
`9K5 ;] assessable profit 应评税利润
h9ScN(|0y assessable value 应评税值
":Tm6Nj assessed profit 估定利润
Z)W8Of_ assessed value 经评估价值
)ciP6WzzbI assessment 评税；评定；估价；评税单
W]ca~ %r assessment number 评税编号；估价编号
g) u%?T assessment of additional tax 补加税评税
V z/w.%_g assessment of performance 业绩评估；实绩评价
_=s9o/Cn] Assessor 评税主任
-Y/i
h(I^ asset price bubbles 资产价格泡沫
:Fb>=e asset-backed securities 具资产保证的证券
]q%r2 (y,k assets accretion 资产增值
U*$P "sS` assets and liabilities 资产与负债
xrg?{*\ assets betterment statement 资产递增表；资产改进表
Y)X7*iTi'j assets lending 实物放款；有抵押贷款
> Dr(%z6CN assets of the company passing on the death 死者去世时转移的公司资产
B{j><u xl assets pledged as security for liabilities 用作负债抵押的资产
X"r)zCP+t assets portfolio 资产投资组合
EYq?N L=' assets price 资产价格
[U zD3VPg assets quality 资产质素
~#* C,4m assets realization 资产变现
8O,\8:I# assets refinancing arrangement 资产再集资安排
Yao}Xo 9} assets securitization 资产证券化
f?sm~PwC- assets situated outside Hong Kong 在香港以外地方的资产
|^1U<'oM# assets stripping 削减资产；拆卖资产
dyWp'vCQs\ assets value 资产值
4Lt9Dx1 assignee 承让人
1^WGJ"1 assignment 转让；转让书；转让契
f*X CWr assignment of interest 权益转让
R}=5:)%w assignment of letters patent and trade mark 专利证书及商标转让
7a'yO+7-) assignment of property 物业转让；物业转让书
!lgL=Ys( assignment right 转让权
#,d~t assignor 转让人
ls
5iE associate 有联系的人；有关连人士；相联者；合伙人；联系人
uPz+* 4+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U8Y% rFh1 associate member 附属会员
Q[j| 2U associated body corporate 相联法人团体
!RmVb} m associated company 相联公司；联属公司
j HHWq>=d associated corporation 相联法团
]u _j6y! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rY_~(? XS 公认会计师公会〔英国〕
9Lb96K?=> Association of Futures Exchange Brokers 香港期货经纪协会
nTqU~'d' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]5Uuz? :e association of underwriters 承保人组织
BkB>eE1)Ea assumption of control 接管
\#9LwC"8; assurance 担保；保险；转易；转易书
MuY:(zC % assurance of interest 权益的转易
>q:%?mi at 19XX price 按一九ＸＸ年价格计算
b0$)G-E/Y at a discount 按赔价计算；按贴水价格计算；打折扣
@N>7+
4 at a premium 按溢价计算；按升水价格计算
yV{B,T `W at call 通知付款；按通知
PdcIHN at constant market price 按固定市价计算
A#"Wk]jX at constant price 按固定价格计算
2!/Kt
O)i^ at cost 按成本计算
wGArR7r at current market price 按当时市价计算；按现时市价计算
LlQsc{ Ddf at current price 按当时价格计算；按现时价格计算
6L<:>55 at factor cost 按要素成本计算；按生产要素成本计算
3^o(\=-JX at money-of-the-day price 按付款当日价格计算
k6Kc{kY at or better 按指定或较佳价位〔买卖指令〕
=:WZV8@% at par 按面值计算；平价
8v"rM
>[ at sight 见票即付
ebk>e* at the close 按收市盘
EU?qL j': at the opening 按开市盘
{[o NUzcd attestation 见证；见证条款
qk (Eyp at-the-money option 平价期权
\ 3 SY2g8+ attorney 受权人；受托代表人
? gE=h h attornment 新拥有人承认书
RPz[3y attributable profit 可归属利润
]nTeT W attributable share value 可归属股份价值
<,]:jgX Auckland Stock Exchange 奥克兰证券交易所
JtL> mH auction 拍卖
Pp8S\%z~h auctioneer 拍卖商
Js,! G audit 审计；核数
p27Dc wov Audit Commission 审计署
)O1 ]|r7v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i1
E|lp) 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〕
*'/, audit review 帐目审查
P>7Xbm,VP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x>#{C,Fi audited account 审计帐目；经审计的帐目
W>@ti9\t audited annual account 经审计的周年帐目
.q@?sdGD audited balance sheet 经审计的资产负债表
&BVHQ7[ auditor 核数师；核数主任；审计师
Lzh8-d=HQ auditor's certificate 核数师证明书；审计师证明书
x E1?) auditor's report 核数师报告；审计师报告
bwsKdh Aussie bond 澳元债券
mk>; 3m* austerity budget 紧缩预算
H bK E;N Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+MoUh'/u Australia All Ordinaries Index 澳洲所有普通股票指数
hhTtxC< : Australian Dollar [AUD] 澳元
E=s h^Q(A Australian Options Market 澳大利亚期权市场
>;fVuy Australian Securities Commission 澳洲证券事务监察委员会
OdzeHpH3g Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/%T/@y Australian Stock Exchange 澳大利亚证券交易所
!m@cTB7i
Austrian Schilling [ATS] 奥地利先令
fzSkl`K} authentication 认证；鉴证
smn"]K authority to purchase 委托购买证；委购书
MpCPY"WLL authorization 认可；核准；授权；授权书
nQF& ^1n authorization by direction 指示授权
Qd} n4KF\ authorization by instruction 指令授权
@Kpm&vd( authorization by warrant 令状授权
NdXHpq; authorization of unit trust 单位信托的认可
c+:Zm rP/ authorized agent 指定代理人
#dauXUKH authorized capital 法定资本
wNf:_^|} authorized clerk 出市员
0j$\k|xFXZ authorized dealer 认可交易商
gX}'b\zxC authorized financial institution 认可财务机构
e=sc$1|4= authorized fund 认可基金
m xv ?PP authorized fund house 获授权的基金公司；认可基金公司
}je<^]a authorized institution 认可机构
.p#kW:zspA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]*2),H1
c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c#OxI*,+/ authorized insurer 获授权保险人；获认可承保人
noZbsI4 authorized investment 特准投资项目
K.Xy:l*z authorized person 获授权人
h3MdQlJ& authorized representative 获授权代表
:@L7RZ`_ authorized share capital 法定股本
72<9xNcB!} automated quotation system 自动报价系统
x5lVb$!G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
` ~GXK 自动交易系统〔香港期货交易所有限公司〕
QiPq N$n automatic adjustment mechanism 自动调整机制
x93@[ B*% automatic adjustment system 自动调整系统
5aQ)qUgAW Automatic Clearing House 自动票据交换所
Ua1&eC Zi automatic exchange rates accumulation system 自动化汇率累集系统
'P.y? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S <mZs; automatic teller machine [ATM] 自动柜员机
,1 -%C) autopay 自动转帐
Y+-yIMt$r available assets 可用资产
o|xf2k available fiscal reserve 现存财政储备
2I.FSR_G? available profit 可用利润
y 1V}c , Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
PR{ubM n average 平均；平均数；海损
d^v#x[1msZ average basic salary 平均基本薪金
N 63?4'_W average consumer expenditure 平均消费开支；一般消费开支
Ia2WBs = average cost 平均成本
e{)giJY9 average cost of land production 增辟土地平均成本
z|g2Q#$-\S average daily turnover 平均每日成交额
4 9qa average daily wage rate 平均每日工资率
M
K yj<@[ average expenditure pattern 平均开支模式
\8{SQ% average growth rate 平均增长率
lu #a.41 average net fixed assets 固定资产平均净值
} z]d] average of relatives 相对价格平均数
UF9={ fN1 average price 平均价格
M\1CDU+*Ns average propensity to consume 平均消费倾向；一般消费倾向
g \aO:: average propensity to save 平均储蓄倾向；一般储蓄倾向
+ai3 average rate 平均率
$(1t~u<17 average revenue 平均收入；平均收益
{v"f){ average stock 平均库存；平均存货
mR0`wrt average yearly rent 平均年租
(j 8*F Bq avoidance of double taxation 避免双重课税
@-q,%)?0}= avoidance of tax 避税
