A:
9L}=xX`>? A share Ａ股；甲类股份
{ XMF26C# abatement of tax 减税；减扣免税额
@)>9l& ABN AMRO Bank N.V. 荷兰银行
Qwn/ , above-the-line expenditure 线上项目支出；经常预算支出
7_WD)Y2yS above-the-line receipt 线上项目收入；经常预算收入
s%nx8 " ABSA Asia Limited 南非联合亚洲有限公司
8_MR7'C1hi absolute change 绝对数值变更
y>vr Uxgo absolute expenditure 实际开支
7m6@]S6 absolute guideline figure 绝对准则数字
'AX/?Srd absolute interest 绝对权益
-hf)%o$ absolute order of discharge 绝对破产解除令
CT@JNG$<" absolute profit margin 绝对利润幅度
#h@/~x r absolute value 实值；绝对值
@N`) Z3P+ absolutely vested interest 绝对既得权益
Y" & &=M# absorbed cost 已吸收成本；已分摊成本
swvn *xr absorption 吸收；分摊；合并
Z8P{Cr~ U9 absorption rate 吸收率；摊配率；分摊率
**V^8'W< ACB Finance Limited 亚洲商业财务有限公司
">}l8MA acceptable form of reciprocity 合理的互惠条件
y K ~;LV acceptable rate 适当利率；适当汇率
a %"My;8 acceptance agreement 承兑协议
G J=<~S" acceptance for honour 参加承兑
@, D 3$P8} acceptor 承兑人；接受人；受票人
)W!8,e+% acceptor for honour 参加承兑人
8[S iIuIV accident insurance 意外保险
u@\]r 1 Accident Insurance Association of Hong Kong 香港意外保险公会
H gMLh* accident insurance scheme 意外保险计划
gaaW:* *y accident year basis 意外年度基准
0^4uZeW? accommodation 通融；贷款
ZPWY0&9 accommodation bill 通融票据；空头票据
k&4@$;Ap accommodation party 汇票代发人
3jIi$X06 account balance 帐户余额；帐户结余
=dD<[Iz6 account book 帐簿
i D V.L account collected in advance 预收款项
%D|27gh account current book 往来帐簿
\} Jy=[ account of after-acquired property 事后取得的财产报告
TC1#2nE&T account of defaulter 拖欠帐目
l BS!=/7 account payable 应付帐款
&A vd account payee only [A/C payee only] 只可转帐；存入收款人帐户
W$7db%qFx account receivable 应收帐款
ID" '`DKxe account receivable report 应收帐款报表
wSHE~Xx account statement 结单；帐单；会计财务报表
)A9K9pZj account title 帐户名称；会计科目
D.H$4[u;j accountant's report 会计师报告
Qi' ,[Xmf Accountant's Report Rules 会计师报告规则
3A%/H ` accounting and auditing procedure 会计与审计程序；会计与核数程序
`# &pB0.y Accounting Arrangements 《会计安排》
cg$@x\fJ accounting basis 会计基础
`Q V}je accounting by Official Receiver 破产管理署署长呈交的帐目
h_ef@ZwSw Accounting Circular 《会计通告》
L-\-wXg% accounting class 会计类别
0x!XE |7I accounting date 记帐日期；会计结算日期
{dV#"+ accounting for money 款项核算
MhN)ZhsC Accounting Officer 会计主任
rK W<kQT accounting period 会计报告期；会计期
8 ;YeEW 5 accounting policy 会计政策；会计方针
)&}\2NK6L accounting practice 会计惯例
{yQeLION accounting principle 会计准则
0S <;T+WA accounting record 会计记录
/T`L;YE accounting report 会计报告
O^v^GG=e;C Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|Ui1Mm Accounting Society of China 中国会计学会
4:-h\ % accounting statement 会计报表
!uLW-[F, accounting system 会计制度；会计系统
JX,&im*BG accounting transaction 会计事项；帐务交易
lwhAF, '$ accounting treatment 会计处理
iva&W accounting year 会计年度
ru,]!YPJE2 accretion 增值；添加
5;5;bB o~ accrual 应计项目；应累算数目
XQ&iV7 accrual basis 应计制；权责发生制
%pmo wo~{ accrual basis accounting 应计制会计；权责发生制会计
5inmFT?9Z accrue 应累算；应计
Ym+k \h accrued benefit 应累算利益
m RB-} accrued charges 应计费用
^'Wkb7L accrued cumulative preference share dividend 应累算的累积优先股股息
n<6p 0w accrued expenses 应累算费用
1J<Wth{ accrued interest payable 应付利息；应计未付利息
A6Ttx{] accrued interest receivable 应收利息；应计未收利息
v]|^.x: accrued right 累算权益
9E^IEwq ' accruing profit 应累算的利润
bj4cW\b( accumulated fiscal reserve 累积财政储备
_y&m4V uu accumulated profit 累积利润；滚存溢利
!4cR&@[ accumulated reserve 累积储备
)NJD+yQ% accumulation of surplus income 累积收益盈余
z5-vx ` acquired assets 既得资产
R,CFU l7Q acquisition 收购；购置；取得
jPg 8>Z&D acquisition cost 购置成本
EzOO6 acquisition expenses 购置费用
|LA./%U acquisition of 100% interest 收购全部股权
~TC z1UWV acquisition of control 取得控制权
Um 9Gjd acquisition of fixed assets 购置固定资产
r mmN2+H acquisition of shell “买壳”
zRPX mu{t acquisition price 收购价
?1JVzZ4H act of God 天灾
;Pik}, acting partner 执事合伙人
=vLe OX active market 买卖活跃的市场；交投畅旺的市场；旺市
\tTZ N active partner 积极参与的合伙人
BuM Bnb T active trading 交投活跃
tbD>A6&VM} actual circulation 实际流通
/gh=+;{ actual cost 实际成本
R'f|1mt actual expenditure 实际开支；实际支出
`9rwu:3i actual income 实际入息；实际收入；实际收益
@Ong+^m|PC actual market 现货市场
(yWU9q)5 actual price 现货价；实际价格
GFasGHAw actual profit 实际利润
b[,J-/;JNL actual quotation 实盘；实际价位；实际报价
y&Sl#IQ L actual year basis 按实际年度计算
)O~LXK=b actuals 实货
Iih~W& actuarial investigation 精算调查
[<P( S~J actuarial principle 精算原则
P3 se" pP actuarial report 精算师报告
f3Ior.n( Actuarial Society of Hong Kong 香港精算学会
P.mz$M actuarial valuation 精算师估值
\G }EI|Wo actuary 精算师
V.5gxr3QqW ad referendum agreement 暂定协议；有待覆核的协定
d{2+>
>d ad valorem duty 从价税；按值征税
}I<r= ? ad valorem duty system 从价税制
9X&Xc ad valorem fee 从价费
&1Dq3%$c ad valorem tariff 从价关税
H%NI dgo} additional allowance 额外免税额
=jIB5". additional amount for unexpired risk 未过期风险的额外款额
T X.YTU additional assessable profit 补加应评税利润
[YG\a5QK additional assessment 补加评税
@ S aU2 additional commitment 额外承担
s7=CH additional commitment vote 额外承担拨款
E> f+ E8? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;n_ |t/= additional dependent parent allowance 供养父母额外免税额
, 2T&33m
additional provision 额外拨款
U8L%=/N>B additional stamp duty 附加印花税
DJ;il)^ additional tax 补加税罚款；补加税款
x>vC;E${" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)8vz4e Y adjudged bankrupt 被裁定破产
@Z> {/ adjudicated bankrupt 裁定破产人
]T Q2PVN2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
v'uWmL7C adjudication of bankruptcy 裁定破产；宣告破产
Y`jvza% adjudication of insolvency 裁定无力偿还债务
$j*%}x~[ adjusted actual 经调整的实数；调整后的实数
(#GOXz adjusted current assets 经调整的流动资产；调整后的流动资产
OW1i{ adjusted figure 经调整的数字；调整后的数额
I\E`xkbBu adjusted liabilities 经调整的负债；调整后的负债
!Kr|04Qp#x adjusted loss 经调整的亏损；调整后的亏损
Q!8AFLff4 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
\}Fx'' adjusted profit 经调整的利润；调整后的利润
U 2am1} adjusted surplus 经调整的盈余额；调整后的盈余额
QP f*!E adjusted value 经调整的价值；调整后的价值
xo2PxUO adjustment 调整；修订；理算〔保险〕
heJ I5t, adjustment centre 调剂中心
n N1\ adjustment lag 调整过程的时间差距；调整时差
\U $'3M adjustment mechanism 调整机制
p2 u*{k{ adjustment of loss 亏损调整
KM$L u2 adjustment process 调整过程；调整程序
/NfuR$oMd adjustment range 调整幅度
}SY R)eE\ administered exchange rate 受管制汇率
]V*s-och' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:U_k*9z}= administration expenses 行政费用
!_CBf #0 administration fee 手续费；行政费
3Ob"R%Yo administration in bankruptcy 破产管理
_7r<RZ administration order 遗产管理令
R GF anP administrator 管理人；遗产管理人
"L^] a$& administrator of the estate 遗产管理人
a^_ \ #,} admission of debt 债项承认书
vw VeHjR admission of proof 接纳债权证明
@\0U`*]^) advance 放贷款项；垫付款项；预支款项；预付款项
.%;`: dtj advance account 暂支帐目；预付款帐户
- ;1'{v advance compensation 预付补偿金
?145^ w advance from shareholder 股东垫款
-d]-R ?mQ advance pending reimbursement 预支以待日后付还
3D
L7 advanced economy 先进经济体系
[ . Vy advancement 预付；预付财产
{`,dWjy{% advances warrant 垫款令
_/Ky;p. advancing 贷出
Xkc y~e adverse balance 逆差
uF Q;}k;} adverse exchange 逆汇
vY Q0 e:P advertisement addressed to shareholders 在报章刊登的致股东通告
$SAq/VHI1] advice for collection 托收通知书
Nn<TPT[, advice of drawing 提款通知书；汇票通知书
wdg,dk9e$ advice of payment 付款通知
=K'X:UM Advisory Committee [Securities and Futures Commission]
\d$fi*{ 谘询委员会〔证券及期货事务监察委员会〕
.l?sYe64S Advisory Committee on Diversification 经济多元化谘询委员会
kt?G\H!} affidavit 誓章；遗产申报誓章
V45A>#?U affidavit of no receipt 述明无收款的誓章
87WIDr affiliate 联号；联营公司；附属公司
..BIoSrj affiliated company 附属公司；联号；联营公司
F OJ-?s( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&?N1-?BjM affordability 负担能力
hG~4i:p
< African Development Bank [AfDB] 非洲开发银行
d-/{@
after-acquired property 事后取得的财产
3cfJ(% 'X after-hours dealing 市后交易
4/UY*Us& after-tax profit 税后盈利；税后利润；税后溢利
Wno{& I63 agency agreement 代理协议
(;DnL|"'8 agency expenses 代理机构的开支
lId}sf agency fee 代理费
(jb9U k_t Agency Law 《代理法》
D5lzrpg _e agent 代理人；承销人
dqF]kP,VG agent of company 公司代理人
IoO t n agent's fee 代理人费；经纪费
)e&U'Fx aggregate 总计；总数；总体数字
n;&08M5an} aggregate amount 总款额；总额
EB R,j_ aggregate assets and liabilities 总体资产与负债
]}7FTMGbY aggregate at constant price 按固定价格计算的总体数字
ipzv] c& aggregate demand 总需求
N{oi }i6 aggregate gross position 总持仓量
~[n]la aggregate limit 总限额
kaM=Fk=t aggregate of salaries tax 合计薪俸税
zq]I"0Bi. aggregate performance 总体表现；总体业绩
2I'gT$h aggregate supply 总体供应
S -$ L2N aggregate surplus 总盈余
$ 9bIUJ aggregate total 整体总额
%oPW`r aggregate value 总值；合计价值
m? 3! aggregated basis 合计基准
0u[Vd:()v( aggregated net chargeable income 合计应课税入息实额
c;siMWw; aggregation 合并计算；合计；总和
I`hltJM' aggregation of incomes of husband and wife 夫妇入息合并计算
@yc/1u $r aggregation of property 财产的总和
7{jB!Xj agio 差价；贴水
2to~=/. 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》
|2RoDW Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[+ ,%T;d; 《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》
:
:;YS9e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
aumWU{j= 《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》
}% e"A4v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%f[0&)1!.v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B=dF\.&Z agreement for a settlement 授产协议
]b5E_/P agreement for assignment 转让协议
eCejO59F9 agreement for sale 售卖协议；买卖协议
Cj{+DXT agreement for sale and purchase 买卖协议
p;8I@~dh agreement for the payment of interest 支付利息协议
d^uE 4F} agreement for the repayment of money 还款协议
,Dh+-} agreement of reinsurance 再保险协议
w:[1,rRvT Agricultural Bank of China 中国农业银行
=VA5!-6<Uq air passenger departure tax 飞机乘客离境税
rl:6N*kK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$D;/b+a airport tax 机场税
n^}M*# alcohol duty 酒精税
a'zXLlXgGd alienation 让与；让渡；转让
@4sE H k
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R<\5 q%@G All Ordinaries Index [AOI] 所有普通股指数
HJ5 Kt t all risks 全险；综合险
KD TG9KC All Sales Record for Stock Market 《股票市场成交报告》
m@(8-_ Allied Capital Resources Limited 新联财务有限公司
|#OMrP+o i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sA^_I6>M" allocation letter 拨款信件
j&6O 1 allocation of fund 分配款项；预留款项
{7EnM1] allocation of profit 利润分配；溢利分配
wY$'KmNW allocation warrant 拨款令
T2EQQFs allotment 分配；配股
Pv-El+e! allotment notice 股份配售通知；配股通知
[\i0@ allotment of shares 股份分配
S"-q*!AhK allowable 可获宽免；免税的
>.sdLA Si allowable business loss 可扣除的营业亏损
*=yUs'brB allowable expenses 可扣税的支出
F7o#KN *.] allowance 免税额；津贴；备抵；准备金
1#nR$ allowance for debts 债项的免税额
o 8fB allowance for depreciation by wear and tear 耗损折旧免税额
XFj\H(D allowance for funeral expenses 殡殓费的免税额
3)D' Yx allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o`tOnwt allowance for repairs and outgoings 修葺及支出方面的免税额
I`e$U allowance to debtor 给债务人的津贴
aC! e#(q alteration of capital 资本更改
_ ^ Jhn cL alternate trustee 候补受托人
!V%h0OE\ amalgamation 合并
|ZJ<J)y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/-C`*P=:u ambit of charges 征税范围；收费范围
RC[mpR ;2 amended valuation 经修订的估值
<[*%d~92z American Commodities Exchange 美国商品交易所
<n#phU Q American Express Bank Limited 美国运通银行
; JpsRf! American Stock Exchange 美国证券交易所
p?@R0] amortization 摊销
| gV$ks\< amount due from banks 存放银行同业的款项
^4G%*- amount due from banks abroad 存放海外银行同业的款项
G` ;YB amount due from holding companies 控股公司欠款
Pn?,56SD = amount due from local banks 存放本港银行同业的款项
kdq<)>" amount due to banks 银行同业的存款
cA,`!dG2, amount due to banks abroad 海外银行同业的存款
+ConK> ; amount due to holding companies 控股公司存款
&XvSAw+D@ amount due to local banks 本港银行同业的存款
@%FLT6MY amount due to outport banks 外埠银行同业的存款
Q4;%[7LU amount for note issue 发行纸币的款额
T
O]wD^` amount of bond 担保契据的款额
OV~]-5gau amount of consideration 代价款额
tVUC@M>' amount of contribution 供款数额
< bvbfS amount of indebtedness 负债款额
4z;@1nN_8a amount of principal of the loan 贷款本金额
\zx &5a
# amount of rates chargeable 应征差饷数额
~]w|ULNa3| amount of share capital 股本额
_ ^2\/@ amount of sums assured 承保款额
#
dA-dN amount of variation 变动幅度
o$4i{BL amount of vote 拨款数额
{4C/ZA{|l amount payable 应付款额
d:<</ah amount receivable 应收款额
;#i$5L!*B Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>$/<~j] analysis 分析
LMGo8%2I ancillary risk 附属风险
vk1E!T9X annual account 周年帐目；周年帐目报表；年度决算；年结
B@+&?%ub: annual accounting date 年结日期
p YRqV annual allowance 每年免税额；年积金；年度津贴；年津
`d ,v annual balance 年度余额
-22]|$f annual disposable income 每年可动用收入
eb#yCDIC annual estimates 周年预算
L2 ybL#dz annual fee 年费
~[N"Q|D3Y annual general meeting 周年大会
B2kKEMdGg annual growth rate 年增率；每年增长率
$>M-oNeC annual long-term supplement 长期个案每年补助金
w 7#9t annual pensionable emolument 可供计算退休金的年薪
,P>xpfdK annual report 年报
xj!G9x<! Annual Report on the Consumer Price Index 《消费物价指数年报》
dvc=<!"'S annual return 周年报表；周年申报表；每年报税表格
#9/^) ^k Annual Return Rules 《周年报表规则》
7] 8nW!h; annual review of consumer prices 每年消费物价回顾
Y3 V9 annual roll-forward basis 逐年延展方式
ZFxa2J~ ; annual salary 年薪
7{BTtUMAC annual statement 年度报表；年度决算表
&^7^7: Y=? Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Yk^clCB{A( annuitant 年金受益人
RE<s$B$[ annuity 年金
@CB&*VoB annuity contract 年金合约
r3}Q1b& annuity on human life 人寿年金
\3hj/ antecedent debt 先前的债项
rYK GBo8" ante-dated cheque 倒填日期支票
?cB:1?\j anticipated expenditure 预期开支
<i$ud&D anticipated net profit 预期纯利
ob_*fP anticipated revenue 预期收入
1; E^3j$ anti-inflation measure 反通货膨胀措施
c e\|eN[ anti-inflationary stance 反通货膨胀立场
llE_-M2gH apparent deficit 表面赤字
P}re"<MD apparent financial solvency 表面偿债能力
L |`(u apparent partner 表面合伙人
x
&
ZW
f? application for personal assessment 个人入息课税申请书
0XzrzT"& application of fund 资金应用
O;6am++M@ application to release as liquidator and to destruct the books of accounts and documents
qib4DT$v-6 申请免除清盘人职务及毁灭帐簿与文件
_!ITCkBj appointed actuary 委任精算师
} \?]uNH appointed auditor 委任核数师；委任审计师
f\vy5'' appointed trustee 委任的受托人
/\wm/Yx?S appointer 委任人
nYb{?{_ca8 apportioned pro rata 按比例分摊
dR GgiQO apportionment 分配；分摊
Ep CT !e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%> z)Q apportionment formula 分摊方程式
X~VJO|k pz apportionment of estate duty 遗产税的分摊
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4e1n+I appraisal 估价；评估
`Ei:Z%@7C appreciable growth 可观增长
+M{A4nYY|1 appreciable impact 显着影响
F8pP(Wl appreciable increase 可观增长
\:5 M0 appreciation 增值；升值
=U`9_]~1c@ appreciation against other currencies 相对其他货币升值
O/ ih9 , appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U{Xx)l/o appreciation tax 增值税
YVW`|'7)| appropriation 拨款；拨用；拨付
y?-zQ s0 appropriation account 拨款帐目
.QLjaEja Appropriation Bill 拨款法案
KmX?W/%R appropriation-in-aid system 补助拨款办法
xsERn F>` approved assets 核准资产
>g+e`!;6 approved basket stock 认可一篮子证券
2 )F~
approved budget 核准预算
w 7e+~8| approved charitable donation 认可慈善捐款
*%aWGAu: approved charitable institution 认可慈善机构
!?aL_{7J approved currency 核准货币；认可货币
.Gcs/PN approved estimates 核准预算
*1b1phh0/ approved estimates of expenditure 核准开支预算
N aa
"^ approved overseas insurer 核准海外保险人
q_b,3T p approved overseas trust company 核准海外信托公司
k.6gX < T approved pooled investment fund 核准汇集投资基金
Ap)pO D7 approved provident fund scheme 认可公积金计划
=}1m. approved provision 核准拨款
OaF[t*]D3 approved redeemable share 核准可赎回股份
%4I13|<A` approved regional stock 认可地区性证券
u}(K3H3 approved retirement scheme 认可退休金计划
!g2 ~|G approved subordinated loan 核准附属贷款
3q)y;T\y W arbitrage 套戥；套汇；套利
P/Zp3O H arbitrageur 套戥者；套汇者
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VD#n arbitrary amount 临时款项
5tUN'KEbN arrangement 措施；安排；协定
,xOO R arrears 欠款
HlgkW& }c^ arrears of pay 欠付薪酬
caD| *.b arrears of revenue 逾期未收税款；逾期未收的帐项
~ \3j{pr articles of association 组织章程；组织细则；组织章程细则
nJr:U2d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&<$YR~g5j$ ascertainment of profit 确定利润
@A1Ohl "Asia Clear" “亚洲结算系统”
f2,\B6+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"yG*Kh7ur Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
AD@-H0Y Asian Development Fund [ADF] 亚洲发展基金
u?V
Tnsu Asian dollar bond 亚洲美元债券
\eoJ6IRE\T Asian dollar market 亚洲美元市场
+sm9H"_0 Asian dollar rate 亚洲美元利率
@q++eGm\Q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c W^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_@ A%t&l asked price 沽盘；喊价；索价；卖方报价
H+?@LPV*N assessable income 应评税入息
ykBq?Vr assessable loss 应评税亏损
Scz/2vNi` assessable profit 应评税利润
Z_WJgH2c assessable value 应评税值
XM:Y(#?l assessed profit 估定利润
qGhwbg assessed value 经评估价值
]s>y se assessment 评税；评定；估价；评税单
K0 -AP
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8I)}c1j`v assessment of additional tax 补加税评税
?3; 0 SAh assessment of performance 业绩评估；实绩评价
x~n]r[!L Assessor 评税主任
3x3 =ke! asset price bubbles 资产价格泡沫
mNdEn<W asset-backed securities 具资产保证的证券
M zpDvnI9 assets accretion 资产增值
*<#$B}!{ assets and liabilities 资产与负债
IRY/0v assets betterment statement 资产递增表；资产改进表
.H7xG'$ assets lending 实物放款；有抵押贷款
F&)(G\ assets of the company passing on the death 死者去世时转移的公司资产
~7O.}RP0 assets pledged as security for liabilities 用作负债抵押的资产
g"|/^G_6S assets portfolio 资产投资组合
4) z* Vux assets price 资产价格
5 169E* assets quality 资产质素
#4wia% }u assets realization 资产变现
r NT>{
assets refinancing arrangement 资产再集资安排
a8v9j 3 . assets securitization 资产证券化
f6U
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a F5=k: k assets stripping 削减资产；拆卖资产
vI5'npM assets value 资产值
Tp&7C Nl| assignee 承让人
tXW7G@ assignment 转让；转让书；转让契
/PTk296@ assignment of interest 权益转让
. y N. assignment of letters patent and trade mark 专利证书及商标转让
Xb\de_8! assignment of property 物业转让；物业转让书
[l:}#5\]4 assignment right 转让权
n"|1A..^ assignor 转让人
$G D@e0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
du_TiI Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WEsX+okj associate member 附属会员
w)Wg 8 associated body corporate 相联法人团体
i_ z4;%#? associated company 相联公司；联属公司
:Lh`Q"a associated corporation 相联法团
]~t4E'y)z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pGT? =/=* 公认会计师公会〔英国〕
i+4!nf{K Association of Futures Exchange Brokers 香港期货经纪协会
p8|u 0/;k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g;._Q association of underwriters 承保人组织
C~q& assumption of control 接管
9Pjw< xt assurance 担保；保险；转易；转易书
|N%#;7 assurance of interest 权益的转易
1q N+AT at 19XX price 按一九ＸＸ年价格计算
`71(wf1q[f at a discount 按赔价计算；按贴水价格计算；打折扣
w+G+&ak< at a premium 按溢价计算；按升水价格计算
&+Yoob]P at call 通知付款；按通知
ie4BE' at constant market price 按固定市价计算
@78%6KZ`i at constant price 按固定价格计算
'l&bg 8K9 at cost 按成本计算
'FN+Bv D at current market price 按当时市价计算；按现时市价计算
a~Nh6 x at current price 按当时价格计算；按现时价格计算
~xakz BE at factor cost 按要素成本计算；按生产要素成本计算
`2PvE4]%p at money-of-the-day price 按付款当日价格计算
M#o'h c at or better 按指定或较佳价位〔买卖指令〕
:~4 M9 at par 按面值计算；平价
.xV^%e?H at sight 见票即付
3.E3}Jz` at the close 按收市盘
2Wp)CI<\D at the opening 按开市盘
g#s hd~e attestation 见证；见证条款
z=pGu_`2 at-the-money option 平价期权
JH`oa1 b attorney 受权人；受托代表人
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+X,oxg attornment 新拥有人承认书
wgFAPZr attributable profit 可归属利润
N5jJ,iz attributable share value 可归属股份价值
tVqc!][ Auckland Stock Exchange 奥克兰证券交易所
m$WN"kV`,9 auction 拍卖
U?&&yynK auctioneer 拍卖商
U2HAIV8 audit 审计；核数
(hn;C>B Audit Commission 审计署
Q@5v > ` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i2 7KuPjC 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〕
P^J #;{R audit review 帐目审查
D+( '1E ? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c!Wj^ audited account 审计帐目；经审计的帐目
v/z~ j audited annual account 经审计的周年帐目
CA5q(ID_ audited balance sheet 经审计的资产负债表
X3l?
YA auditor 核数师；核数主任；审计师
'-NHu + auditor's certificate 核数师证明书；审计师证明书
'Z 82+uU% auditor's report 核数师报告；审计师报告
Vk?US&1q} Aussie bond 澳元债券
P-)`FB austerity budget 紧缩预算
}4XXNY H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_(0GAz%9 Australia All Ordinaries Index 澳洲所有普通股票指数
vuO~^N]G Australian Dollar [AUD] 澳元
=5u;\b>* Australian Options Market 澳大利亚期权市场
(8jQdbZU Australian Securities Commission 澳洲证券事务监察委员会
q~G@S2=}0} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
f\h|Z* Bv
Australian Stock Exchange 澳大利亚证券交易所
= @n `5g Austrian Schilling [ATS] 奥地利先令
q :-1 ul authentication 认证；鉴证
m 7/b.B} authority to purchase 委托购买证；委购书
^;mnP=`l[ authorization 认可；核准；授权；授权书
d6+{^v$# authorization by direction 指示授权
5~ \GAjf authorization by instruction 指令授权
%W,V~kb authorization by warrant 令状授权
{bMOT*X=A authorization of unit trust 单位信托的认可
uG{/yJeU authorized agent 指定代理人
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'bd authorized capital 法定资本
#xfPobQ>il authorized clerk 出市员
c'&\[b(m authorized dealer 认可交易商
.qD=u1{p9 authorized financial institution 认可财务机构
8rpr10;U authorized fund 认可基金
qJY EsI2M authorized fund house 获授权的基金公司；认可基金公司
`z~L 0h authorized institution 认可机构
8;Eg>_cL: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
b2G1@f.U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y.+!+4Mg| authorized insurer 获授权保险人；获认可承保人
KxUO=v<u authorized investment 特准投资项目
x{I,
gu|+ authorized person 获授权人
ZZJ<JdD authorized representative 获授权代表
hhcO
]* authorized share capital 法定股本
=}m'qy automated quotation system 自动报价系统
Ah Rvyj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>@?`n}r| 自动交易系统〔香港期货交易所有限公司〕
EJa Gz\\ automatic adjustment mechanism 自动调整机制
s]Qo'q2 automatic adjustment system 自动调整系统
{RHa1wc Automatic Clearing House 自动票据交换所
| rwx; + automatic exchange rates accumulation system 自动化汇率累集系统
<z
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CT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#[ yZP9 automatic teller machine [ATM] 自动柜员机
=L&dV]'4P autopay 自动转帐
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gWqs' available assets 可用资产
5[|Z ceY available fiscal reserve 现存财政储备
$i"IO p available profit 可用利润
h}yfL@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y:4 /06I average 平均；平均数；海损
/ MV2#P@ average basic salary 平均基本薪金
uE-|]Q Qo average consumer expenditure 平均消费开支；一般消费开支
~U<=SyZYo average cost 平均成本
WIYWql>* average cost of land production 增辟土地平均成本
dj5@9X average daily turnover 平均每日成交额
N%fDgK average daily wage rate 平均每日工资率
W~d^ *LZt average expenditure pattern 平均开支模式
U}^`R, C average growth rate 平均增长率
-AZ\u\xCB average net fixed assets 固定资产平均净值
`*w!S8} m; average of relatives 相对价格平均数
7 p[NuU*Gg average price 平均价格
(%SKTM average propensity to consume 平均消费倾向；一般消费倾向
%%qg<iO_ average propensity to save 平均储蓄倾向；一般储蓄倾向
{I]>!V0j! average rate 平均率
Gc2:^FVlh average revenue 平均收入；平均收益
uow{a*q d6 average stock 平均库存；平均存货
_<6B.{$\7m average yearly rent 平均年租
`=19iAp. avoidance of double taxation 避免双重课税
zr^"zcfz& avoidance of tax 避税
