A:
r$2P;Cxj A share Ａ股；甲类股份
,yd?gP-O abatement of tax 减税；减扣免税额
M bb x` ABN AMRO Bank N.V. 荷兰银行
33!oS&L above-the-line expenditure 线上项目支出；经常预算支出
o7| eMe?<t above-the-line receipt 线上项目收入；经常预算收入
]xuG&O"SBV ABSA Asia Limited 南非联合亚洲有限公司
0qX3v <+[6 absolute change 绝对数值变更
Th=eNL] absolute expenditure 实际开支
lV % N absolute guideline figure 绝对准则数字
L'u\ w absolute interest 绝对权益
2Lx3=[ik absolute order of discharge 绝对破产解除令
aG^4BpIP absolute profit margin 绝对利润幅度
}Hn/I,/ absolute value 实值；绝对值
k{'0[,mx# absolutely vested interest 绝对既得权益
^MVkZ{gtre absorbed cost 已吸收成本；已分摊成本
9/nn)soC3 absorption 吸收；分摊；合并
L'F<ev absorption rate 吸收率；摊配率；分摊率
{?yr'* ACB Finance Limited 亚洲商业财务有限公司
Hla0 5N' 4 acceptable form of reciprocity 合理的互惠条件
s0PrbL%_` acceptable rate 适当利率；适当汇率
^Vpq$'! acceptance agreement 承兑协议
gvL f|+m acceptance for honour 参加承兑
nw-I|PVTNa acceptor 承兑人；接受人；受票人
]C) 4 acceptor for honour 参加承兑人
J> \B`E accident insurance 意外保险
92EWIHEWZ Accident Insurance Association of Hong Kong 香港意外保险公会
t^w"w`v\u accident insurance scheme 意外保险计划
p\bDY accident year basis 意外年度基准
xXM{pd accommodation 通融；贷款
utIX %0 accommodation bill 通融票据；空头票据
uvrB5=u accommodation party 汇票代发人
t25,0<iW account balance 帐户余额；帐户结余
e d< n9R account book 帐簿
]w.;4`l* account collected in advance 预收款项
7 8/Zk}I] account current book 往来帐簿
[D!jv " account of after-acquired property 事后取得的财产报告
~c&bH]cj account of defaulter 拖欠帐目
^/r7@: account payable 应付帐款
m@^ 1 JlH account payee only [A/C payee only] 只可转帐；存入收款人帐户
DCZ\6WY1G) account receivable 应收帐款
yxH ( c account receivable report 应收帐款报表
?Orxmxc
2 account statement 结单；帐单；会计财务报表
*NG+L)g account title 帐户名称；会计科目
<WcR ,d accountant's report 会计师报告
Vv ?-"\Z> Accountant's Report Rules 会计师报告规则
[Nk3|u`h accounting and auditing procedure 会计与审计程序；会计与核数程序
)Q .>rX,F Accounting Arrangements 《会计安排》
5=Di<! a; accounting basis 会计基础
Xwhui 4'w accounting by Official Receiver 破产管理署署长呈交的帐目
( vca&wI! Accounting Circular 《会计通告》
9T 1ZL5 accounting class 会计类别
Nd; K u6 accounting date 记帐日期；会计结算日期
hC\6-
0u accounting for money 款项核算
ia MUsa{ Accounting Officer 会计主任
<"_d ]?, accounting period 会计报告期；会计期
/K( o]J0F accounting policy 会计政策；会计方针
THS.GvT9[ accounting practice 会计惯例
|cR;{Z8?_ accounting principle 会计准则
`b^Ru+(dM accounting record 会计记录
CY "/uSB accounting report 会计报告
0:T|S>FsAm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}nL7T'$> Accounting Society of China 中国会计学会
&sU?Ok6 accounting statement 会计报表
svq<)hAf< accounting system 会计制度；会计系统
TTKs3iTXz accounting transaction 会计事项；帐务交易
PF53mUs4 accounting treatment 会计处理
FAj)OTI2S accounting year 会计年度
+1D+]*t_?[ accretion 增值；添加
'L8'
'(eZ^ accrual 应计项目；应累算数目
R.yC(r accrual basis 应计制；权责发生制
i{`; R accrual basis accounting 应计制会计；权责发生制会计
fP.
6HF_p_ accrue 应累算；应计
zR{W?_cV accrued benefit 应累算利益
aXoVy&x= accrued charges 应计费用
jJ5W>Q1mK$ accrued cumulative preference share dividend 应累算的累积优先股股息
K|Di1)7=/ accrued expenses 应累算费用
oomT)gO 6* accrued interest payable 应付利息；应计未付利息
4B^ZnFJ%m accrued interest receivable 应收利息；应计未收利息
u4 /kR accrued right 累算权益
fc
|GArL#} accruing profit 应累算的利润
aL& n[
accumulated fiscal reserve 累积财政储备
FGoy8+nB1M accumulated profit 累积利润；滚存溢利
_ iir<} accumulated reserve 累积储备
zlEX+=3 accumulation of surplus income 累积收益盈余
v^1pN>#%g acquired assets 既得资产
BDjn
!3 acquisition 收购；购置；取得
r_-_a(1R: acquisition cost 购置成本
{PVW D7 acquisition expenses 购置费用
4/wa+Y+=vt acquisition of 100% interest 收购全部股权
|%'
nVxc4r acquisition of control 取得控制权
b4QI)z acquisition of fixed assets 购置固定资产
IkGfnXJ acquisition of shell “买壳”
J%,*is EL acquisition price 收购价
|563D#?c R act of God 天灾
o*o/q],C9- acting partner 执事合伙人
5.MGaU^Z$ active market 买卖活跃的市场；交投畅旺的市场；旺市
; ShJi active partner 积极参与的合伙人
28 UU60 active trading 交投活跃
H kQ ) n3 actual circulation 实际流通
/so8WRu. actual cost 实际成本
(G[
*|6m actual expenditure 实际开支；实际支出
TZY3tUx0|G actual income 实际入息；实际收入；实际收益
<OIIoB?t actual market 现货市场
dF2nEaN0% actual price 现货价；实际价格
D"a~ #^ actual profit 实际利润
|v({-*7 actual quotation 实盘；实际价位；实际报价
:>Ay^{vf= actual year basis 按实际年度计算
L2[f]J% actuals 实货
SN1}xR$ actuarial investigation 精算调查
n\^Tq<] a actuarial principle 精算原则
N19({0+i2 actuarial report 精算师报告
<y?r!l=Am Actuarial Society of Hong Kong 香港精算学会
R
wZ]),o actuarial valuation 精算师估值
.% L?J E actuary 精算师
Jz2N ad referendum agreement 暂定协议；有待覆核的协定
pP*a ad valorem duty 从价税；按值征税
uA#P'? ad valorem duty system 从价税制
z{ o'
G3 ad valorem fee 从价费
'LO^< ad valorem tariff 从价关税
:gep:4&u additional allowance 额外免税额
2fWTY0 additional amount for unexpired risk 未过期风险的额外款额
-(~!Jo_*' additional assessable profit 补加应评税利润
"-vW,7y additional assessment 补加评税
f PM8f additional commitment 额外承担
-De9_0#R additional commitment vote 额外承担拨款
-i%e!DgH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_N{RVeO additional dependent parent allowance 供养父母额外免税额
: {q < {^c additional provision 额外拨款
u[DfzH additional stamp duty 附加印花税
N-e @ j4WU additional tax 补加税罚款；补加税款
[<
&oF Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\uaJ @{Vug adjudged bankrupt 被裁定破产
yrC7 F` . adjudicated bankrupt 裁定破产人
.P7"e5g e adjudication fee 裁定费；评定印花税额手续费；评估契据费
G JoS #s adjudication of bankruptcy 裁定破产；宣告破产
YLiSbLz1 adjudication of insolvency 裁定无力偿还债务
=AEBeiz adjusted actual 经调整的实数；调整后的实数
K>DR Jz adjusted current assets 经调整的流动资产；调整后的流动资产
Vnr[} <L adjusted figure 经调整的数字；调整后的数额
XYZ4TeW\1 adjusted liabilities 经调整的负债；调整后的负债
<w)r`D6 adjusted loss 经调整的亏损；调整后的亏损
U'<KC"f:'! 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
/Sc l#4bW adjusted profit 经调整的利润；调整后的利润
'lEA)&d adjusted surplus 经调整的盈余额；调整后的盈余额
fv dU`*|n) adjusted value 经调整的价值；调整后的价值
^$'z!+QRM adjustment 调整；修订；理算〔保险〕
p IU&^yX> adjustment centre 调剂中心
.Z JRO>S adjustment lag 调整过程的时间差距；调整时差
7aQc=^vaZ adjustment mechanism 调整机制
+h r@#n4A adjustment of loss 亏损调整
no9;<]4 adjustment process 调整过程；调整程序
tX>
G,hw adjustment range 调整幅度
9*{[buZX administered exchange rate 受管制汇率
)~HUo9K9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hKT administration expenses 行政费用
YTexv;VNb| administration fee 手续费；行政费
\l]DQaOEe administration in bankruptcy 破产管理
Cc%LztP> administration order 遗产管理令
woD>!r>) administrator 管理人；遗产管理人
j ~1B|,H administrator of the estate 遗产管理人
Zf65`K3 admission of debt 债项承认书
;3B1_vo9 admission of proof 接纳债权证明
Nq DHCI advance 放贷款项；垫付款项；预支款项；预付款项
9.a3&*tV[ advance account 暂支帐目；预付款帐户
q@nP}Pv&5 advance compensation 预付补偿金
~e+\k>^eN advance from shareholder 股东垫款
gT#&"aP5S advance pending reimbursement 预支以待日后付还
\ ytJ=0r advanced economy 先进经济体系
c0;t4(
&8 advancement 预付；预付财产
'VlDh `<W advances warrant 垫款令
Q= /</| advancing 贷出
:$m}UA-9 adverse balance 逆差
(}EB2V9Hh adverse exchange 逆汇
L.j h advertisement addressed to shareholders 在报章刊登的致股东通告
|ayVjqJ* advice for collection 托收通知书
}l],.J\BGX advice of drawing 提款通知书；汇票通知书
@!yMIM%P advice of payment 付款通知
vA]W|sLF9 Advisory Committee [Securities and Futures Commission]
q g L aa 谘询委员会〔证券及期货事务监察委员会〕
%sX$ nm i3 Advisory Committee on Diversification 经济多元化谘询委员会
=p=rg$? affidavit 誓章；遗产申报誓章
r0 ,:J affidavit of no receipt 述明无收款的誓章
F pa_qjL; affiliate 联号；联营公司；附属公司
BE_ay- affiliated company 附属公司；联号；联营公司
.7.b :Dn0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|!"`M Iw, affordability 负担能力
r? Wk<> %> African Development Bank [AfDB] 非洲开发银行
.xH5fMj," after-acquired property 事后取得的财产
83Q 4O n after-hours dealing 市后交易
c%'RR?Tl after-tax profit 税后盈利；税后利润；税后溢利
%|oJ>+ agency agreement 代理协议
k|lcc^[0 agency expenses 代理机构的开支
) `A3M) agency fee 代理费
:=/>Vbd: ) Agency Law 《代理法》
n 3D;"a3 agent 代理人；承销人
d [V;&U agent of company 公司代理人
qx4I_% agent's fee 代理人费；经纪费
IbP#_Vt aggregate 总计；总数；总体数字
|,!IZ-
th aggregate amount 总款额；总额
Ux}(?Z aggregate assets and liabilities 总体资产与负债
B hp-jq'!B aggregate at constant price 按固定价格计算的总体数字
f,:9N 5Z aggregate demand 总需求
Ire\i7MF: aggregate gross position 总持仓量
Z3& _ aggregate limit 总限额
>V*mr{/1 aggregate of salaries tax 合计薪俸税
l33Pm/V2? aggregate performance 总体表现；总体业绩
O^^C;U@U<1 aggregate supply 总体供应
qp E&go=k' aggregate surplus 总盈余
5Drq9B9; aggregate total 整体总额
_;UE9S% aggregate value 总值；合计价值
\3S8 62B7 aggregated basis 合计基准
!`M|C?b aggregated net chargeable income 合计应课税入息实额
` M3w]qJ<} aggregation 合并计算；合计；总和
zN:K%AiGxe aggregation of incomes of husband and wife 夫妇入息合并计算
_q{c##K f aggregation of property 财产的总和
7U2J xE agio 差价；贴水
Ooq! 0g 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》
v 4.#;F.\m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oWC@w 《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》
D(H>R&b! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h?;T7|^ 《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》
4*cU < Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^]a #7/]o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P:aJ # agreement for a settlement 授产协议
ek }a}.3 { agreement for assignment 转让协议
zOa_X~!@ agreement for sale 售卖协议；买卖协议
9)gC6 IiW agreement for sale and purchase 买卖协议
L G1r]2 agreement for the payment of interest 支付利息协议
\8 h;K>=h agreement for the repayment of money 还款协议
eK!V
); agreement of reinsurance 再保险协议
IuRmEL_Q_ Agricultural Bank of China 中国农业银行
[ zEUH:9D air passenger departure tax 飞机乘客离境税
)_i
qAqkS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?Vdia:
airport tax 机场税
YGPy@-,E alcohol duty 酒精税
5wh|=**/ alienation 让与；让渡；转让
(C@~3!AVa alimony 生活费；赡养费
Oms. e All Ordinaries Index [AOI] 所有普通股指数
8_6Q~ all risks 全险；综合险
~tR~?b T All Sales Record for Stock Market 《股票市场成交报告》
rjP L+T_ Allied Capital Resources Limited 新联财务有限公司
j(k:
@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
70;Jl).\{ allocation letter 拨款信件
4@ML3d/ allocation of fund 分配款项；预留款项
frT]5?{ allocation of profit 利润分配；溢利分配
S& \L-@ allocation warrant 拨款令
cdZ~2vk allotment 分配；配股
##V5-ZG{: allotment notice 股份配售通知；配股通知
tP2qK_\e= allotment of shares 股份分配
$a"n1ou allowable 可获宽免；免税的
s+EAB{w$ allowable business loss 可扣除的营业亏损
Gmq/3tw allowable expenses 可扣税的支出
9J>&29@us0 allowance 免税额；津贴；备抵；准备金
nCj2N,mT allowance for debts 债项的免税额
- qy6Un+ allowance for depreciation by wear and tear 耗损折旧免税额
c(n&A~*AJ% allowance for funeral expenses 殡殓费的免税额
6^"=dn6K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'toa@5 allowance for repairs and outgoings 修葺及支出方面的免税额
2 4 )(5!:" allowance to debtor 给债务人的津贴
Qe} `~a9P alteration of capital 资本更改
Xp8]qH|K alternate trustee 候补受托人
DJ(q
7W amalgamation 合并
<B6&I$Wc+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d)R:9M}v ambit of charges 征税范围；收费范围
KB'qRnkc amended valuation 经修订的估值
sPMa]F( American Commodities Exchange 美国商品交易所
P3nb2. American Express Bank Limited 美国运通银行
N. ]qU d American Stock Exchange 美国证券交易所
8qu2iPOcZ amortization 摊销
V %YiAr> amount due from banks 存放银行同业的款项
I S#FiH amount due from banks abroad 存放海外银行同业的款项
zOqn<Y@ amount due from holding companies 控股公司欠款
j
S?xk amount due from local banks 存放本港银行同业的款项
KOp162X>r amount due to banks 银行同业的存款
# P?6@\ amount due to banks abroad 海外银行同业的存款
> 9(hUH amount due to holding companies 控股公司存款
weE/TW\e amount due to local banks 本港银行同业的存款
<Gt2(; amount due to outport banks 外埠银行同业的存款
o (r\E0 I amount for note issue 发行纸币的款额
fe_yqIdk amount of bond 担保契据的款额
$ n+w$CI) amount of consideration 代价款额
/~Z?27F6@ amount of contribution 供款数额
LK, bO| amount of indebtedness 负债款额
Pp`*]Ib amount of principal of the loan 贷款本金额
hDcEGU_ amount of rates chargeable 应征差饷数额
vpld*TL* amount of share capital 股本额
sZL#xZ5
Df amount of sums assured 承保款额
fD07VBS yl amount of variation 变动幅度
bX*Hi#J~A amount of vote 拨款数额
_',pr Z* amount payable 应付款额
,Td!|~I|j6 amount receivable 应收款额
rZfN +S,g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
mi)LP?q analysis 分析
_-9@q e ancillary risk 附属风险
?}RSw l
annual account 周年帐目；周年帐目报表；年度决算；年结
6 C]1Q.f; annual accounting date 年结日期
S`"LV $8 annual allowance 每年免税额；年积金；年度津贴；年津
M\Z6$<H?U annual balance 年度余额
bV8 !"{ annual disposable income 每年可动用收入
0em# -*|2" annual estimates 周年预算
D!.+Y-+Xzu annual fee 年费
-t2+|J*
annual general meeting 周年大会
Fx
$Q;H!. annual growth rate 年增率；每年增长率
f "9 q^ annual long-term supplement 长期个案每年补助金
o A =4=` annual pensionable emolument 可供计算退休金的年薪
+AHUp) annual report 年报
W0k0$\iX Annual Report on the Consumer Price Index 《消费物价指数年报》
<0Q H<4 annual return 周年报表；周年申报表；每年报税表格
=ZDAeVz3w Annual Return Rules 《周年报表规则》
sm\f0P!rv annual review of consumer prices 每年消费物价回顾
{e[c annual roll-forward basis 逐年延展方式
:bWU uXVtJ annual salary 年薪
gOr%!QaF annual statement 年度报表；年度决算表
|ZCn`9hvn 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
/qx0TDB annuitant 年金受益人
\L(*]:EP annuity 年金
#DN0T' B annuity contract 年金合约
5o6>T! annuity on human life 人寿年金
<HJl2p N antecedent debt 先前的债项
"=+ 7-` ante-dated cheque 倒填日期支票
i%g#+Gw anticipated expenditure 预期开支
L dm?JrU anticipated net profit 预期纯利
d8m6B6
CW anticipated revenue 预期收入
` bdZ/*E anti-inflation measure 反通货膨胀措施
.hba*dV anti-inflationary stance 反通货膨胀立场
z%e8K ( apparent deficit 表面赤字
X83 w@-$} apparent financial solvency 表面偿债能力
UQ +?\wi* apparent partner 表面合伙人
_`I "0.B] application for personal assessment 个人入息课税申请书
F@* +{1R application of fund 资金应用
LNa $
X5` application to release as liquidator and to destruct the books of accounts and documents
` X`2:@gQ 申请免除清盘人职务及毁灭帐簿与文件
E[*Fz1> appointed actuary 委任精算师
aS pWsT appointed auditor 委任核数师；委任审计师
#F*1V(! appointed trustee 委任的受托人
)* Q-.Je/U appointer 委任人
KM !k$;my apportioned pro rata 按比例分摊
m <w "T7 apportionment 分配；分摊
V0%V5> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
BWM YpZom apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
n#:N;T;\a appraisal 估价；评估
s7l;\XBy appreciable growth 可观增长
a9T@$: appreciable impact 显着影响
Ma\ Gb+> appreciable increase 可观增长
e+j)~RBnu3 appreciation 增值；升值
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gF0q@M y~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}>'PT - appreciation tax 增值税
GN0`rEh appropriation 拨款；拨用；拨付
A5H3%o(6k appropriation account 拨款帐目
#fL8Kq Appropriation Bill 拨款法案
Cz W:L&t appropriation-in-aid system 补助拨款办法
T<L^N+<,{N approved assets 核准资产
Pf_S[
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zt<WXw( approved budget 核准预算
Y=
]dvc approved charitable donation 认可慈善捐款
GHHav12][ approved charitable institution 认可慈善机构
!Yw3 d approved currency 核准货币；认可货币
TD9;k N1` approved estimates 核准预算
Xu>r~^w=S approved estimates of expenditure 核准开支预算
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8. approved overseas insurer 核准海外保险人
OZIW_'Wm/ approved overseas trust company 核准海外信托公司
3 HIz9F( approved pooled investment fund 核准汇集投资基金
Rt{B(L.?< approved provident fund scheme 认可公积金计划
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KCdT~ approved provision 核准拨款
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Q3 eM2i8 Y approved regional stock 认可地区性证券
.!6>oL/iF approved retirement scheme 认可退休金计划
h@@nR(<i approved subordinated loan 核准附属贷款
5hbJOo0B Z arbitrage 套戥；套汇；套利
=fYL}m5E arbitrageur 套戥者；套汇者
c(/VYMJZ& arbitrary amount 临时款项
#!9S}b$ arrangement 措施；安排；协定
k` {@pt. arrears 欠款
O$g_@B0E1 arrears of pay 欠付薪酬
bO;(bE m@ arrears of revenue 逾期未收税款；逾期未收的帐项
e } *0ghKI articles of association 组织章程；组织细则；组织章程细则
.,i(2^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*1'`"D~ ascertainment of profit 确定利润
>F@qpjoQE "Asia Clear" “亚洲结算系统”
ooj~ &fu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
jr /lk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$v`afd y Asian Development Fund [ADF] 亚洲发展基金
O Lc}_ Asian dollar bond 亚洲美元债券
)g|xpb Asian dollar market 亚洲美元市场
a6h>=uT [ Asian dollar rate 亚洲美元利率
e2+BW KaU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=X!IH d0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m$ LVCB asked price 沽盘；喊价；索价；卖方报价
ZO7&vF} assessable income 应评税入息
ur\q OX|{ assessable loss 应评税亏损
6 8iV/ 7 assessable profit 应评税利润
Nk;iiz+ _p assessable value 应评税值
Y2R \]FrT assessed profit 估定利润
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a9.d assessed value 经评估价值
G\;}w assessment 评税；评定；估价；评税单
QI!F6pGF assessment number 评税编号；估价编号
r{seb E\
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@[ 6,6:h| assessment of performance 业绩评估；实绩评价
,zQOZ'^ Assessor 评税主任
Q*YYTmZ asset price bubbles 资产价格泡沫
@f!Ak zI asset-backed securities 具资产保证的证券
^#):c` assets accretion 资产增值
vMs;>lhtg assets and liabilities 资产与负债
L!'k ! k assets betterment statement 资产递增表；资产改进表
A;J MV+2N assets lending 实物放款；有抵押贷款
>m'x8x B= assets of the company passing on the death 死者去世时转移的公司资产
7$k8%lI;> assets pledged as security for liabilities 用作负债抵押的资产
Pz_NDI assets portfolio 资产投资组合
Q2p)7G assets price 资产价格
$ >R(W=Q assets quality 资产质素
@cq`:_.[ assets realization 资产变现
s-W[ .r| assets refinancing arrangement 资产再集资安排
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e +Ay assets securitization 资产证券化
(9 gO tJ assets situated outside Hong Kong 在香港以外地方的资产
aVe/
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GOSI3RRn assets value 资产值
_0pO8o-x assignee 承让人
q+a.G2S assignment 转让；转让书；转让契
Qpt&3_ assignment of interest 权益转让
zTD@ assignment of letters patent and trade mark 专利证书及商标转让
<8 #ObdY! assignment of property 物业转让；物业转让书
*zWW mxcJa assignment right 转让权
4.K'\S assignor 转让人
U,lJ"$' associate 有联系的人；有关连人士；相联者；合伙人；联系人
>J= <bhR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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t6`N]?V associate member 附属会员
-Z^4 L associated body corporate 相联法人团体
CkRX>)=py associated company 相联公司；联属公司
zQH] s?v associated corporation 相联法团
t/Z:)4Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
p8+/\Ee]B 公认会计师公会〔英国〕
>?YNW Association of Futures Exchange Brokers 香港期货经纪协会
{6d b{ ay_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
pl V7+?G association of underwriters 承保人组织
\;]kYO} assumption of control 接管
15zrrU~D assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
gor <g))\ at 19XX price 按一九ＸＸ年价格计算
} '=h 4yI at a discount 按赔价计算；按贴水价格计算；打折扣
0+b 0 < at a premium 按溢价计算；按升水价格计算
On1v<SD$[ at call 通知付款；按通知
#vf_D?^ at constant market price 按固定市价计算
q9dLHi<1 at constant price 按固定价格计算
4S
L _-Hm. at cost 按成本计算
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ikN: at current market price 按当时市价计算；按现时市价计算
GIv){[i at current price 按当时价格计算；按现时价格计算
K` nJVc at factor cost 按要素成本计算；按生产要素成本计算
nSY-?&l 6P at money-of-the-day price 按付款当日价格计算
~ E=\ t9r at or better 按指定或较佳价位〔买卖指令〕
kA7(CqUW at par 按面值计算；平价
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(Btv ClZ at the close 按收市盘
y~F<9;$= at the opening 按开市盘
>Jm"2U}lZW attestation 见证；见证条款
E/za @W at-the-money option 平价期权
1]\TI7/ n attorney 受权人；受托代表人
3D)b*fP c attornment 新拥有人承认书
.dI)R40L/\ attributable profit 可归属利润
g-yi xU attributable share value 可归属股份价值
}.:d#]g8 Auckland Stock Exchange 奥克兰证券交易所
}#= O d e auction 拍卖
vZajT!h auctioneer 拍卖商
j [ P8 audit 审计；核数
o A~4p ( Audit Commission 审计署
<]8^J}8T{D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?An,-N-ezf 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
[U_[</L7 audit review 帐目审查
0k?Sq#7q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
el' j&I audited account 审计帐目；经审计的帐目
98*x 'Wp audited annual account 经审计的周年帐目
H_X?dj15 audited balance sheet 经审计的资产负债表
#@ Ujx_F auditor 核数师；核数主任；审计师
00M`%c/ auditor's certificate 核数师证明书；审计师证明书
p\U*;'hv auditor's report 核数师报告；审计师报告
DMkhbo&+ Aussie bond 澳元债券
?En7_X{C? austerity budget 紧缩预算
F@hYA Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
jNy?[
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/#yA %0=w Australian Dollar [AUD] 澳元
DzPs!(5[I Australian Options Market 澳大利亚期权市场
A/K hk2-: Australian Securities Commission 澳洲证券事务监察委员会
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Lje<K zL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M\yHUS6N Australian Stock Exchange 澳大利亚证券交易所
H4skvIl Austrian Schilling [ATS] 奥地利先令
4uX(_5#j authentication 认证；鉴证
9 3I'cWN authority to purchase 委托购买证；委购书
e~Hr(O+;e6 authorization 认可；核准；授权；授权书
Zu=kT}aGg authorization by direction 指示授权
/ Dw@d,&[ authorization by instruction 指令授权
`{G?>z Fp authorization by warrant 令状授权
+ v[O authorization of unit trust 单位信托的认可
?`A9(#ySM authorized agent 指定代理人
:^G%57NX authorized capital 法定资本
e}Q>\ t45 authorized clerk 出市员
B ~_Spp authorized dealer 认可交易商
>Zdi5')
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UE)fUTS authorized fund 认可基金
99KVtgPm authorized fund house 获授权的基金公司；认可基金公司
/p$ =Cg[K authorized institution 认可机构
a `38db(z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pb$fb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gPUo25@pn* authorized insurer 获授权保险人；获认可承保人
sPpS~wk* authorized investment 特准投资项目
nx;$dxx_Ws authorized person 获授权人
4p x_ZD#J authorized representative 获授权代表
E!@/N E\- authorized share capital 法定股本
E|,30Z+ automated quotation system 自动报价系统
j m> U6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E{gv,cUM 自动交易系统〔香港期货交易所有限公司〕
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5CT automatic adjustment mechanism 自动调整机制
6z1 \a automatic adjustment system 自动调整系统
DVzssP g Automatic Clearing House 自动票据交换所
[tm[,VfA^ automatic exchange rates accumulation system 自动化汇率累集系统
966<I56+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
JmjxGcG automatic teller machine [ATM] 自动柜员机
\ 522,n` autopay 自动转帐
O!] ;_q/ available assets 可用资产
ss;
5C:*y available fiscal reserve 现存财政储备
P/`m3aSzX. available profit 可用利润
"!a`ygqpT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+@>:%yX average 平均；平均数；海损
Tc,$TCF average basic salary 平均基本薪金
}3sN+4 average consumer expenditure 平均消费开支；一般消费开支
gV .f*E1C average cost 平均成本
3"vRK5Bf average cost of land production 增辟土地平均成本
(0g7-Ci average daily turnover 平均每日成交额
WQ.i$ID/ average daily wage rate 平均每日工资率
9ET/I$n average expenditure pattern 平均开支模式
<p)Z/ average growth rate 平均增长率
l O_c/o$ average net fixed assets 固定资产平均净值
:Q=z=`*2w average of relatives 相对价格平均数
UnjNR[= average price 平均价格
fwH`}<o average propensity to consume 平均消费倾向；一般消费倾向
+ l.|kkZ? average propensity to save 平均储蓄倾向；一般储蓄倾向
` #=fA average rate 平均率
lJ'trYaq7 average revenue 平均收入；平均收益
QxA0I+i average stock 平均库存；平均存货
S" {GlRpd average yearly rent 平均年租
.}~$1QKS avoidance of double taxation 避免双重课税
oc((Yo+B avoidance of tax 避税
