A:
+6~ut^YiM. A share Ａ股；甲类股份
7up~8e$ _ abatement of tax 减税；减扣免税额
2 Sgv ABN AMRO Bank N.V. 荷兰银行
Oz{FM6 above-the-line expenditure 线上项目支出；经常预算支出
Z; 6N 7 U above-the-line receipt 线上项目收入；经常预算收入
d%,@,>>) ABSA Asia Limited 南非联合亚洲有限公司
uE &/:+ absolute change 绝对数值变更
s$ g3__|Y absolute expenditure 实际开支
80_}}op ?8 absolute guideline figure 绝对准则数字
d#(ffPlq absolute interest 绝对权益
+,c]FAx4 absolute order of discharge 绝对破产解除令
MZd?cS absolute profit margin 绝对利润幅度
L S:^K absolute value 实值；绝对值
7H])2:) absolutely vested interest 绝对既得权益
u!CcTE * absorbed cost 已吸收成本；已分摊成本
{q!GTO absorption 吸收；分摊；合并
(4f]<Qt absorption rate 吸收率；摊配率；分摊率
{e!3|&AX ACB Finance Limited 亚洲商业财务有限公司
~v>3lEGn* acceptable form of reciprocity 合理的互惠条件
RoFoEp acceptable rate 适当利率；适当汇率
A'6-E{ acceptance agreement 承兑协议
S\M+*:7 acceptance for honour 参加承兑
KOhK#t>H@0 acceptor 承兑人；接受人；受票人
awB+B8^ s acceptor for honour 参加承兑人
U%rEW[ j accident insurance 意外保险
A<}nXHs- Accident Insurance Association of Hong Kong 香港意外保险公会
YQ|o 0> accident insurance scheme 意外保险计划
R :*1Y\o( accident year basis 意外年度基准
g|Tkl accommodation 通融；贷款
*/'j [uj
accommodation bill 通融票据；空头票据
F FtB# accommodation party 汇票代发人
ZHM NG~! account balance 帐户余额；帐户结余
Xk] uXx:TN account book 帐簿
!&adO,jN+= account collected in advance 预收款项
V7<w9MM account current book 往来帐簿
fnJx$PD~ account of after-acquired property 事后取得的财产报告
.k -!/ ^ account of defaulter 拖欠帐目
VX:Kq<XwQ account payable 应付帐款
#;0F-pt account payee only [A/C payee only] 只可转帐；存入收款人帐户
z!G?T(SpA account receivable 应收帐款
l@:&0id4I account receivable report 应收帐款报表
j4wsDtmAU account statement 结单；帐单；会计财务报表
" M3S account title 帐户名称；会计科目
A'aY H`j accountant's report 会计师报告
O03N$ Jq
A Accountant's Report Rules 会计师报告规则
dv cLZK accounting and auditing procedure 会计与审计程序；会计与核数程序
50e
vWD Accounting Arrangements 《会计安排》
uCHM accounting basis 会计基础
a! 3e Z, accounting by Official Receiver 破产管理署署长呈交的帐目
LG h# Accounting Circular 《会计通告》
HDi_|{2^ accounting class 会计类别
SFjR SMi accounting date 记帐日期；会计结算日期
f"-3'kqo accounting for money 款项核算
GJ\bZ"vDo Accounting Officer 会计主任
*+TO% {4 accounting period 会计报告期；会计期
h$]nfHi_Q accounting policy 会计政策；会计方针
14`S9SL{V accounting practice 会计惯例
eRm*+l|? accounting principle 会计准则
/H*[~b accounting record 会计记录
LFAefl\ accounting report 会计报告
Ca["tks Accounting Services Branch [Treasury] 会计事务部〔库务署〕
KBDNK_7A Accounting Society of China 中国会计学会
&})Zqc3Lqk accounting statement 会计报表
Tmk'rOg5 accounting system 会计制度；会计系统
9 ^CuSj accounting transaction 会计事项；帐务交易
5mX"0a_Q accounting treatment 会计处理
T"DG$R,Aj accounting year 会计年度
$\#wsI( accretion 增值；添加
=5O&4G`} accrual 应计项目；应累算数目
:z`L) accrual basis 应计制；权责发生制
W0S\g# accrual basis accounting 应计制会计；权责发生制会计
XnKf<|j6k accrue 应累算；应计
[:/mjO K accrued benefit 应累算利益
ky{@*fg. accrued charges 应计费用
=d$m@rc0r accrued cumulative preference share dividend 应累算的累积优先股股息
iU |X/>k? accrued expenses 应累算费用
x<5;# accrued interest payable 应付利息；应计未付利息
4D[(X=FSU accrued interest receivable 应收利息；应计未收利息
!jR 1! i accrued right 累算权益
J ql$
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4}t$Lf_ accumulated fiscal reserve 累积财政储备
q }]z8 L accumulated profit 累积利润；滚存溢利
iow"X6_l_ accumulated reserve 累积储备
E~S~Ld% accumulation of surplus income 累积收益盈余
2;7n0LOs} acquired assets 既得资产
=)f.Yf|A* acquisition 收购；购置；取得
zG 7 y$\A acquisition cost 购置成本
swg*fhJFB acquisition expenses 购置费用
G[+{[W acquisition of 100% interest 收购全部股权
WeIi{<u8R acquisition of control 取得控制权
n){u!z)Al acquisition of fixed assets 购置固定资产
GG(}#Z5h acquisition of shell “买壳”
b?-KC\}v acquisition price 收购价
NftR2 act of God 天灾
%~\I*v04 acting partner 执事合伙人
<Q8d{--o active market 买卖活跃的市场；交投畅旺的市场；旺市
#iT3 aou active partner 积极参与的合伙人
}}LjEOvL= active trading 交投活跃
CpU
y~ actual circulation 实际流通
] V,#>' actual cost 实际成本
ft$
'UJ% j actual expenditure 实际开支；实际支出
@ =? #nB& actual income 实际入息；实际收入；实际收益
7WHq'R{@ actual market 现货市场
!]MGIh#u actual price 现货价；实际价格
&S[>*+}{+ actual profit 实际利润
z
J V>; actual quotation 实盘；实际价位；实际报价
G)gPL]C0 actual year basis 按实际年度计算
BSY7un+`: actuals 实货
b~ ;M&Y actuarial investigation 精算调查
nu X`>Oy actuarial principle 精算原则
`pXPF}T actuarial report 精算师报告
/~+ j[o B Actuarial Society of Hong Kong 香港精算学会
KkSv2 3In actuarial valuation 精算师估值
h`D+NZtWm actuary 精算师
in> ?kbaG+ ad referendum agreement 暂定协议；有待覆核的协定
+
7nA; C ad valorem duty 从价税；按值征税
#U6~U6@ ad valorem duty system 从价税制
,o\~d ?4 ad valorem fee 从价费
B7n 1'? ad valorem tariff 从价关税
7G%^8
ce{! additional allowance 额外免税额
v"sN
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#&Zj6en}M] additional assessable profit 补加应评税利润
Gdr7d additional assessment 补加评税
!Xzy: additional commitment 额外承担
`L"l{^ cH additional commitment vote 额外承担拨款
{qFAX<{D additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[?n}?0 additional dependent parent allowance 供养父母额外免税额
<$8e;:#: additional provision 额外拨款
.c@,$z2M additional stamp duty 附加印花税
T*#< p; additional tax 补加税罚款；补加税款
Q Kh vP> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
tj: >o#D adjudged bankrupt 被裁定破产
O*1la /~m adjudicated bankrupt 裁定破产人
u:>*~$f
adjudication fee 裁定费；评定印花税额手续费；评估契据费
?e hUGvV2 adjudication of bankruptcy 裁定破产；宣告破产
(y?`|=G-xT adjudication of insolvency 裁定无力偿还债务
y<)q;fI7 adjusted actual 经调整的实数；调整后的实数
)C >M74Bt adjusted current assets 经调整的流动资产；调整后的流动资产
b\+9#)Up@ adjusted figure 经调整的数字；调整后的数额
41o ~5 :& adjusted liabilities 经调整的负债；调整后的负债
KRh?{ adjusted loss 经调整的亏损；调整后的亏损
rlkg.e6 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
=
$6pL adjusted profit 经调整的利润；调整后的利润
+| Mi lwr adjusted surplus 经调整的盈余额；调整后的盈余额
I_'0!@Nn7 adjusted value 经调整的价值；调整后的价值
jxZd
=%7Q adjustment 调整；修订；理算〔保险〕
}#E~XlX ^ adjustment centre 调剂中心
okD7!)c r= adjustment lag 调整过程的时间差距；调整时差
!qJ|`o Y adjustment mechanism 调整机制
h| .*V$3 adjustment of loss 亏损调整
+w+qTZyky adjustment process 调整过程；调整程序
tSq`_[@ adjustment range 调整幅度
I< Rai" administered exchange rate 受管制汇率
bdr !|WZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
rY(^6[ ! administration expenses 行政费用
-;t]e6[ administration fee 手续费；行政费
fYgX|#Me administration in bankruptcy 破产管理
?N@p~
*x administration order 遗产管理令
_pR7sNe V administrator 管理人；遗产管理人
ysQ8==`38i administrator of the estate 遗产管理人
CfjVx admission of debt 债项承认书
~[
x} admission of proof 接纳债权证明
>=n g ? advance 放贷款项；垫付款项；预支款项；预付款项
g/ x\#W advance account 暂支帐目；预付款帐户
G
4 C 7 advance compensation 预付补偿金
EXT_x q advance from shareholder 股东垫款
+#g?rCz advance pending reimbursement 预支以待日后付还
&;oW mmvz{ advanced economy 先进经济体系
4vf,Rj B-5 advancement 预付；预付财产
<{Ir',; advances warrant 垫款令
}aa ~@K<A advancing 贷出
ch]Q% M adverse balance 逆差
' Y.s}Duj adverse exchange 逆汇
@W *Zrc1NF advertisement addressed to shareholders 在报章刊登的致股东通告
c>e~$b8 advice for collection 托收通知书
F anA ~ advice of drawing 提款通知书；汇票通知书
S-)%# advice of payment 付款通知
BW%"]J Advisory Committee [Securities and Futures Commission]
f m'Qif q^ 谘询委员会〔证券及期货事务监察委员会〕
(
O/+ .qb Advisory Committee on Diversification 经济多元化谘询委员会
0:3<33]x affidavit 誓章；遗产申报誓章
0 x8aKq\' affidavit of no receipt 述明无收款的誓章
c G I^IPI affiliate 联号；联营公司；附属公司
P 7kb* affiliated company 附属公司；联号；联营公司
R(F+Xg je affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@d=4C{g%o affordability 负担能力
@@Vf"o+S African Development Bank [AfDB] 非洲开发银行
U)gr C8 C after-acquired property 事后取得的财产
*dm?,~f%< after-hours dealing 市后交易
X8=s k after-tax profit 税后盈利；税后利润；税后溢利
i3 n0W1~ agency agreement 代理协议
m' suAj0 agency expenses 代理机构的开支
6GtXM3qtS agency fee 代理费
qlfYX8edZ Agency Law 《代理法》
XxEKv=_bc agent 代理人；承销人
$@:z4S(
agent of company 公司代理人
7nL3+Pq agent's fee 代理人费；经纪费
b<mxf\b aggregate 总计；总数；总体数字
5x; y{qT aggregate amount 总款额；总额
1A b=1g{ aggregate assets and liabilities 总体资产与负债
f.&Y_G3a< aggregate at constant price 按固定价格计算的总体数字
VC@{cVT aggregate demand 总需求
@AU<'?k aggregate gross position 总持仓量
#v`J]I)$ aggregate limit 总限额
~#jD/ aggregate of salaries tax 合计薪俸税
=e$6o 2!'} aggregate performance 总体表现；总体业绩
eb>YvC aggregate supply 总体供应
v(2|n}qY aggregate surplus 总盈余
= A;B-_c aggregate total 整体总额
ghd*EXrF
H aggregate value 总值；合计价值
1f^4J~{ aggregated basis 合计基准
\; Ywr3 aggregated net chargeable income 合计应课税入息实额
53cW`F aggregation 合并计算；合计；总和
j Pf*qe>U aggregation of incomes of husband and wife 夫妇入息合并计算
fUg I*V aggregation of property 财产的总和
QR;E>eEq agio 差价；贴水
'Nbae- p f Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
X#*|_(^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;n ,@[v 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
@dj 2# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
RZeU{u<O 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
#]!0$z|Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^N5BJ'[F: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H#B~ h4# agreement for a settlement 授产协议
,pz^ 8NJAI agreement for assignment 转让协议
<H)I06]; agreement for sale 售卖协议；买卖协议
x\Det$3Kx agreement for sale and purchase 买卖协议
r{g J[% agreement for the payment of interest 支付利息协议
uT??t=vb agreement for the repayment of money 还款协议
S@a#,,\[ agreement of reinsurance 再保险协议
-Vi"hSsUP Agricultural Bank of China 中国农业银行
@i[z4)"S air passenger departure tax 飞机乘客离境税
&[hq ! v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1>SCY _C v airport tax 机场税
6n.W5
1g(s alcohol duty 酒精税
*M_Gu{xc alienation 让与；让渡；转让
1MCHwX3/ alimony 生活费；赡养费
. 787+J? All Ordinaries Index [AOI] 所有普通股指数
AZC bUkq all risks 全险；综合险
@]H:=Q'gj All Sales Record for Stock Market 《股票市场成交报告》
gB\ KD{E Allied Capital Resources Limited 新联财务有限公司
yjbqby7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4S]`S\w allocation letter 拨款信件
{{?[b^ allocation of fund 分配款项；预留款项
@,63% allocation of profit 利润分配；溢利分配
b1}P3W allocation warrant 拨款令
4#z@B1Jx allotment 分配；配股
,afh]# allotment notice 股份配售通知；配股通知
yH8
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: qKx m( allowable 可获宽免；免税的
+Zx+DW cq allowable business loss 可扣除的营业亏损
O& !tW^ih allowable expenses 可扣税的支出
U.
1Vpfy allowance 免税额；津贴；备抵；准备金
xrK%3nA4s" allowance for debts 债项的免税额
x-5X OqD{' allowance for depreciation by wear and tear 耗损折旧免税额
f -?00*T allowance for funeral expenses 殡殓费的免税额
M<, E[2op allowance for inflation 为通货膨胀而预留的款项；通胀准备金
D 5q Cn^R allowance for repairs and outgoings 修葺及支出方面的免税额
k@eU #c5c allowance to debtor 给债务人的津贴
Cr ,UP8MO alteration of capital 资本更改
#`C ;@#xr alternate trustee 候补受托人
f.`noZN amalgamation 合并
hN6j5.x% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a r#p7N ambit of charges 征税范围；收费范围
BC0T[o(f8 amended valuation 经修订的估值
I-NzGx2u American Commodities Exchange 美国商品交易所
)jK"\'cK American Express Bank Limited 美国运通银行
;wfzlUBC American Stock Exchange 美国证券交易所
Dq!Vo ;s2 amortization 摊销
V@Z8t8 amount due from banks 存放银行同业的款项
b:Lp`8Du amount due from banks abroad 存放海外银行同业的款项
iNR6BP
W amount due from holding companies 控股公司欠款
Z,Z34:- amount due from local banks 存放本港银行同业的款项
Y?2I
/ amount due to banks 银行同业的存款
XQhBnam%
amount due to banks abroad 海外银行同业的存款
WlF"[mU- amount due to holding companies 控股公司存款
cbl2D5s+i] amount due to local banks 本港银行同业的存款
cjU * amount due to outport banks 外埠银行同业的存款
m<wng2`NTv amount for note issue 发行纸币的款额
#]i*u1 amount of bond 担保契据的款额
K+D`U6& amount of consideration 代价款额
NamBJ\2E1[ amount of contribution 供款数额
s#ijpc>h amount of indebtedness 负债款额
4!< 8Dd amount of principal of the loan 贷款本金额
2l#Ogn`k amount of rates chargeable 应征差饷数额
^o]ZDc amount of share capital 股本额
@<e+E"6 amount of sums assured 承保款额
15_ OtK amount of variation 变动幅度
lvIKL!;H amount of vote 拨款数额
Ql> DS~a amount payable 应付款额
1@C0c% amount receivable 应收款额
S*6P=O* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
b w!;ZRK analysis 分析
5 fjeBfy ancillary risk 附属风险
ja}_u}: annual account 周年帐目；周年帐目报表；年度决算；年结
4;_{* U- annual accounting date 年结日期
7</&=lly annual allowance 每年免税额；年积金；年度津贴；年津
Z9s tB>? annual balance 年度余额
]lzt "[ annual disposable income 每年可动用收入
[K;J#0V+&L annual estimates 周年预算
<Brq7:n| annual fee 年费
@gQ{*dN annual general meeting 周年大会
S1{UVkr annual growth rate 年增率；每年增长率
PD12gUU? annual long-term supplement 长期个案每年补助金
~AxA , annual pensionable emolument 可供计算退休金的年薪
gvO}u 2.: annual report 年报
:3$WY< Annual Report on the Consumer Price Index 《消费物价指数年报》
.oYUA} annual return 周年报表；周年申报表；每年报税表格
Fd-PjW/E8 Annual Return Rules 《周年报表规则》
v2:A 4Pd:+ annual review of consumer prices 每年消费物价回顾
z R(}X8fP annual roll-forward basis 逐年延展方式
(7q!Z !2 annual salary 年薪
_6&x$ *O annual statement 年度报表；年度决算表
ozF>2`K
} 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
2&O!<C j annuitant 年金受益人
&a% |L=FY annuity 年金
xSZgQF~ annuity contract 年金合约
^ElUU ?rX annuity on human life 人寿年金
W F<`CQ g[ antecedent debt 先前的债项
40N8?kQ}? ante-dated cheque 倒填日期支票
5BCXI8Ox9x anticipated expenditure 预期开支
he x:e2x anticipated net profit 预期纯利
W[[3'J TF anticipated revenue 预期收入
D)XF@z; anti-inflation measure 反通货膨胀措施
o ^L 3Xiv anti-inflationary stance 反通货膨胀立场
X P< wHh apparent deficit 表面赤字
G=!1P]M { apparent financial solvency 表面偿债能力
Zf }]sW$H apparent partner 表面合伙人
6Yebc_, R application for personal assessment 个人入息课税申请书
eKNZ?!c= application of fund 资金应用
:}0y[qc3 application to release as liquidator and to destruct the books of accounts and documents
jKZJ0`06q 申请免除清盘人职务及毁灭帐簿与文件
"tB"C6b appointed actuary 委任精算师
B B5(=n+ appointed auditor 委任核数师；委任审计师
.t''(0_kC appointed trustee 委任的受托人
`;4P?!WG appointer 委任人
Ro$'|}(+A apportioned pro rata 按比例分摊
4G0Er?D
apportionment 分配；分摊
~YKe:K+&z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bsy\L|wd apportionment formula 分摊方程式
tM]~^U apportionment of estate duty 遗产税的分摊
pb1/HhRR^n appraisal 估价；评估
TaeN?jc5 appreciable growth 可观增长
"Q6oPDX( appreciable impact 显着影响
MZ
o\1tU-i appreciable increase 可观增长
z=B*s!G appreciation 增值；升值
$^?"/;8P5 appreciation against other currencies 相对其他货币升值
%KK 6}d # appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nIJ2*QJ appreciation tax 增值税
bB@1tp0+ appropriation 拨款；拨用；拨付
:}}5TJ w G appropriation account 拨款帐目
I~?D^ Appropriation Bill 拨款法案
sL|*0,# K appropriation-in-aid system 补助拨款办法
7N,E%$QL approved assets 核准资产
B)g7MG approved basket stock 认可一篮子证券
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c*]& approved budget 核准预算
Q l^I$5& approved charitable donation 认可慈善捐款
Yo3my>N&g approved charitable institution 认可慈善机构
Cqy84!Z< approved currency 核准货币；认可货币
ms8de>A|H approved estimates 核准预算
C-lv=FJEk/ approved estimates of expenditure 核准开支预算
;75K:_ approved overseas insurer 核准海外保险人
QNn\ wz_) approved overseas trust company 核准海外信托公司
/"?yB$s approved pooled investment fund 核准汇集投资基金
E}Q'Wz|k approved provident fund scheme 认可公积金计划
m(SGE,("w approved provision 核准拨款
ol7%$:S approved redeemable share 核准可赎回股份
T Z{';o U approved regional stock 认可地区性证券
0(A`Ia approved retirement scheme 认可退休金计划
hu0z):>y approved subordinated loan 核准附属贷款
A@x a$!4} arbitrage 套戥；套汇；套利
;`',M6g arbitrageur 套戥者；套汇者
<dl:';@a- arbitrary amount 临时款项
3:Q5dr+1_ arrangement 措施；安排；协定
:["iBrFp arrears 欠款
UZ7Zz c#g arrears of pay 欠付薪酬
L#mf[a@pCn arrears of revenue 逾期未收税款；逾期未收的帐项
HZC^Q7]hy articles of association 组织章程；组织细则；组织章程细则
[E<NEl * Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+U{8Mj ascertainment of profit 确定利润
;"46H'>! "Asia Clear" “亚洲结算系统”
$Y* d ' > Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N|-M|1w96 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
n4,b?-E>( Asian Development Fund [ADF] 亚洲发展基金
LdnH z# Asian dollar bond 亚洲美元债券
!qk+>6~A, Asian dollar market 亚洲美元市场
K 8M[xaI@ Asian dollar rate 亚洲美元利率
jsB%RvX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=n .d' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
w%F~4|F asked price 沽盘；喊价；索价；卖方报价
< ]<P< assessable income 应评税入息
^k6 A,Ak assessable loss 应评税亏损
n R'!Ui assessable profit 应评税利润
OP 0KK^# assessable value 应评税值
.anXsjD%W assessed profit 估定利润
zLEl/yPE assessed value 经评估价值
r(WR= D{ assessment 评税；评定；估价；评税单
+.^BM/z^O assessment number 评税编号；估价编号
t4(Z@X$ assessment of additional tax 补加税评税
hB /4.K ]8 assessment of performance 业绩评估；实绩评价
a!rU+ h iC Assessor 评税主任
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B5E asset price bubbles 资产价格泡沫
VbX+`CwH asset-backed securities 具资产保证的证券
[w*YH5kX assets accretion 资产增值
"IQ' (^-P assets and liabilities 资产与负债
>dO1) assets betterment statement 资产递增表；资产改进表
|j:"n3~6 assets lending 实物放款；有抵押贷款
r Q)?Bhf assets of the company passing on the death 死者去世时转移的公司资产
WjLy7& assets pledged as security for liabilities 用作负债抵押的资产
:"QR;O@ assets portfolio 资产投资组合
yu3 : Hv} assets price 资产价格
*|W S, assets quality 资产质素
\Gm$h TvB& assets realization 资产变现
Ok63 w7 assets refinancing arrangement 资产再集资安排
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$+G_ assets securitization 资产证券化
ou8V7 assets situated outside Hong Kong 在香港以外地方的资产
Ai>= n; assets stripping 削减资产；拆卖资产
iQs^2z#Bd assets value 资产值
&w1 5 GO;4 assignee 承让人
I)7STzlMj. assignment 转让；转让书；转让契
V$wW?+ V assignment of interest 权益转让
2OT
RP4U assignment of letters patent and trade mark 专利证书及商标转让
6L 5 j assignment of property 物业转让；物业转让书
Q8-;w{% assignment right 转让权
N ,k PR assignor 转让人
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N(8? associate 有联系的人；有关连人士；相联者；合伙人；联系人
9~3;upWu! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v *'anw&Z associate member 附属会员
} )#VO-J associated body corporate 相联法人团体
T($d3Nn1 associated company 相联公司；联属公司
uB pnfIe associated corporation 相联法团
!@>_5p> q* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Vx'82CIC 公认会计师公会〔英国〕
: \hcl&W: Association of Futures Exchange Brokers 香港期货经纪协会
j'L/eps?S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3an9Rb V association of underwriters 承保人组织
YA+jLy6ZL assumption of control 接管
9ZXkuP9vm assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
;I V at 19XX price 按一九ＸＸ年价格计算
H(|n,c at a discount 按赔价计算；按贴水价格计算；打折扣
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JOD3>U at a premium 按溢价计算；按升水价格计算
9t$#!2z at call 通知付款；按通知
*Wbs{>&No at constant market price 按固定市价计算
CG #lpAs at constant price 按固定价格计算
XotiKCk|Aq at cost 按成本计算
T'i^yd }*v at current market price 按当时市价计算；按现时市价计算
#3VOC#. at current price 按当时价格计算；按现时价格计算
ht>C 6y at factor cost 按要素成本计算；按生产要素成本计算
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^ at money-of-the-day price 按付款当日价格计算
{"v~1W) at or better 按指定或较佳价位〔买卖指令〕
_PPZ!r( at par 按面值计算；平价
da[=d* I. at sight 见票即付
qStZW^lFeY at the close 按收市盘
:zA/~/Wo at the opening 按开市盘
F# b^l } attestation 见证；见证条款
$G\WW@*GE at-the-money option 平价期权
g2 RrBK , attorney 受权人；受托代表人
/$[9- G? attornment 新拥有人承认书
[| qV*3 |? attributable profit 可归属利润
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d 2Z attributable share value 可归属股份价值
p]jkfsCjN Auckland Stock Exchange 奥克兰证券交易所
SI)QX\is8 auction 拍卖
srbES6 auctioneer 拍卖商
hZZ audit 审计；核数
5S9i>B Audit Commission 审计署
kh4., \' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e:9s%|]T 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〕
!l6Ez_' audit review 帐目审查
W( 4Mvd Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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-6{>P/ audited account 审计帐目；经审计的帐目
k2 _i;v audited annual account 经审计的周年帐目
ceP e0\\ audited balance sheet 经审计的资产负债表
|lDxk[ auditor 核数师；核数主任；审计师
b#%$y auditor's certificate 核数师证明书；审计师证明书
-s3q(SH auditor's report 核数师报告；审计师报告
Wg5<@=x!G Aussie bond 澳元债券
{<}9r6k ;f austerity budget 紧缩预算
?2(5 2?cJ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!+Fr U'^ Australia All Ordinaries Index 澳洲所有普通股票指数
Q6 oM$qiM Australian Dollar [AUD] 澳元
0-P,zkK_v Australian Options Market 澳大利亚期权市场
g)Tr# Australian Securities Commission 澳洲证券事务监察委员会
8NZQTRdH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
J#'8]p3E Australian Stock Exchange 澳大利亚证券交易所
}AW "2<@ Austrian Schilling [ATS] 奥地利先令
:kMF.9 U: authentication 认证；鉴证
9}|x
N8 authority to purchase 委托购买证；委购书
5FJ(x:k?z authorization 认可；核准；授权；授权书
eG_@WLxwD authorization by direction 指示授权
jd.{J{o authorization by instruction 指令授权
PQd*)6K:A authorization by warrant 令状授权
wPE\?en authorization of unit trust 单位信托的认可
88 &M8T'AP authorized agent 指定代理人
]qd$rX authorized capital 法定资本
&wa2MNCG8 authorized clerk 出市员
\<aR^Sj. authorized dealer 认可交易商
<rihi:4K authorized financial institution 认可财务机构
{Mp x33 authorized fund 认可基金
~dB x< authorized fund house 获授权的基金公司；认可基金公司
wi/qI(O! authorized institution 认可机构
U-*`I?~=4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eKUP,y;[I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~tc,p authorized insurer 获授权保险人；获认可承保人
Yy c fb authorized investment 特准投资项目
V/&JArW authorized person 获授权人
]*Cq'<h$ authorized representative 获授权代表
'" 4;;( authorized share capital 法定股本
[C#H _y( automated quotation system 自动报价系统
r!<)CT}D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d iWi0@ 自动交易系统〔香港期货交易所有限公司〕
ID]E3K automatic adjustment mechanism 自动调整机制
vbh 5 automatic adjustment system 自动调整系统
L9 $`zc Automatic Clearing House 自动票据交换所
ew.jsa`TrW automatic exchange rates accumulation system 自动化汇率累集系统
`N}aV Ns Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PX- PVW automatic teller machine [ATM] 自动柜员机
8w$q4fg0 autopay 自动转帐
V7"^ .W* available assets 可用资产
F{G.dXZZ< available fiscal reserve 现存财政储备
/UqIkc available profit 可用利润
4 KX\'K Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4ai I&, average 平均；平均数；海损
w{WEYS average basic salary 平均基本薪金
,hOi5,|?L average consumer expenditure 平均消费开支；一般消费开支
ElA(1o|9I average cost 平均成本
9vckQCLM average cost of land production 增辟土地平均成本
g)1`A 24 average daily turnover 平均每日成交额
sj 3[ny;b average daily wage rate 平均每日工资率
yBR YEqS+ average expenditure pattern 平均开支模式
Js <DVe, average growth rate 平均增长率
/,,IM/(6^ average net fixed assets 固定资产平均净值
C"QB`f: average of relatives 相对价格平均数
vD^Uod1 average price 平均价格
{O6yJckH average propensity to consume 平均消费倾向；一般消费倾向
'Rb
tcFb average propensity to save 平均储蓄倾向；一般储蓄倾向
QuIZp P= average rate 平均率
hb<cyn Y average revenue 平均收入；平均收益
$x*(D|\' < average stock 平均库存；平均存货
?[=OQ/E average yearly rent 平均年租
X7rsO^}W avoidance of double taxation 避免双重课税
J(: y-U avoidance of tax 避税
