A:
jzWgyI1b A share Ａ股；甲类股份
^4Se=Hr
z2 abatement of tax 减税；减扣免税额
}6{00er ABN AMRO Bank N.V. 荷兰银行
8f%OPcr& above-the-line expenditure 线上项目支出；经常预算支出
/V] i3ac above-the-line receipt 线上项目收入；经常预算收入
p=i6~ ABSA Asia Limited 南非联合亚洲有限公司
Xw|-v$'y absolute change 绝对数值变更
_,e4?grP# absolute expenditure 实际开支
Z}SqiT absolute guideline figure 绝对准则数字
rH\oFCzC absolute interest 绝对权益
R'atg
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g1l:k1\Ht absolute profit margin 绝对利润幅度
G$CSZrP. absolute value 实值；绝对值
\-[ >bsg absolutely vested interest 绝对既得权益
!u4eI0?R? absorbed cost 已吸收成本；已分摊成本
t.bM]QU!1 absorption 吸收；分摊；合并
"W9z>ezp absorption rate 吸收率；摊配率；分摊率
^![7X'!;pt ACB Finance Limited 亚洲商业财务有限公司
^ 6Yt2Bhs acceptable form of reciprocity 合理的互惠条件
VrhHcvnZ acceptable rate 适当利率；适当汇率
"kI lxf3 acceptance agreement 承兑协议
t47;X}y f acceptance for honour 参加承兑
\DD4=XGA acceptor 承兑人；接受人；受票人
L i 9$N"2 acceptor for honour 参加承兑人
Tn\{*A accident insurance 意外保险
#%#N.tB 5 Accident Insurance Association of Hong Kong 香港意外保险公会
I\[z(CHg @ accident insurance scheme 意外保险计划
)g]A
'A= accident year basis 意外年度基准
V<PH5'^$j accommodation 通融；贷款
j*GS')Cm accommodation bill 通融票据；空头票据
KO" +"1 . accommodation party 汇票代发人
!i@A}$y account balance 帐户余额；帐户结余
OW! y7 account book 帐簿
Df(+@L5! account collected in advance 预收款项
7pnlS*E. account current book 往来帐簿
@2_ E9{ T account of after-acquired property 事后取得的财产报告
,WW=,P account of defaulter 拖欠帐目
Z,~@_;F account payable 应付帐款
rx<P#y]3) account payee only [A/C payee only] 只可转帐；存入收款人帐户
=fB"T+ account receivable 应收帐款
K;w]sN+I account receivable report 应收帐款报表
P /q]
u account statement 结单；帐单；会计财务报表
g$/7km{TP account title 帐户名称；会计科目
"%_T7 A ![ accountant's report 会计师报告
<w?k<%( 4 Accountant's Report Rules 会计师报告规则
2l:cP2 fa accounting and auditing procedure 会计与审计程序；会计与核数程序
^L.' At Accounting Arrangements 《会计安排》
cveQ6
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?k^m|Z accounting by Official Receiver 破产管理署署长呈交的帐目
:}gEt?TUhs Accounting Circular 《会计通告》
dAM]ZR< accounting class 会计类别
[ThAv Q_$ accounting date 记帐日期；会计结算日期
L EFL KC accounting for money 款项核算
S5UQ
Accounting Officer 会计主任
GE !p accounting period 会计报告期；会计期
WU,b<PU & accounting policy 会计政策；会计方针
axN\ZXU accounting practice 会计惯例
C!6D /S accounting principle 会计准则
hVd_1|/X accounting record 会计记录
8;f5;7M n accounting report 会计报告
[O]rf+NZ(5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#v6<9>% Accounting Society of China 中国会计学会
n(SeJk%>9 accounting statement 会计报表
m6 gMVon accounting system 会计制度；会计系统
zzd PR}VG accounting transaction 会计事项；帐务交易
gp'k(rGH accounting treatment 会计处理
Q j|tD+< accounting year 会计年度
<;1M!. )5 accretion 增值；添加
{ qCFd accrual 应计项目；应累算数目
3Jj&wHp] accrual basis 应计制；权责发生制
.>1Y-NM accrual basis accounting 应计制会计；权责发生制会计
E7/i_Xkk accrue 应累算；应计
VAqZ`y accrued benefit 应累算利益
.} (X19R accrued charges 应计费用
3h A5"G+7 accrued cumulative preference share dividend 应累算的累积优先股股息
95 ix~cH3q accrued expenses 应累算费用
T Wfk r accrued interest payable 应付利息；应计未付利息
.%M80X{5~ accrued interest receivable 应收利息；应计未收利息
<l eE.hhf. accrued right 累算权益
.CW,Td3f! accruing profit 应累算的利润
_E/ accumulated fiscal reserve 累积财政储备
0 c,!<\B accumulated profit 累积利润；滚存溢利
@V^5_K accumulated reserve 累积储备
y!q`o $nK accumulation of surplus income 累积收益盈余
b+$wx~ PLi acquired assets 既得资产
4.~ <|T8 acquisition 收购；购置；取得
jTW 8mWNk] acquisition cost 购置成本
mDuS-2G=D acquisition expenses 购置费用
gplrJ aH@ acquisition of 100% interest 收购全部股权
i#*lK7 acquisition of control 取得控制权
7m:TY> { acquisition of fixed assets 购置固定资产
nXjSf acquisition of shell “买壳”
&78lep acquisition price 收购价
-uhVw_qq # act of God 天灾
^7=h%{ >= acting partner 执事合伙人
>Dz8+y active market 买卖活跃的市场；交投畅旺的市场；旺市
,V zbKx, active partner 积极参与的合伙人
gebL6oc% active trading 交投活跃
0E{DO<~ actual circulation 实际流通
\pP1k.~UnC actual cost 实际成本
5Ux = 5a actual expenditure 实际开支；实际支出
<@0S]jy actual income 实际入息；实际收入；实际收益
\+x#aN\ actual market 现货市场
6X!jNh$oF actual price 现货价；实际价格
]c6h'} actual profit 实际利润
10N0?K" actual quotation 实盘；实际价位；实际报价
,zZ@QW 5 actual year basis 按实际年度计算
^a1k"|E?f actuals 实货
z2#k /3%o= actuarial investigation 精算调查
,&Vir)S actuarial principle 精算原则
kN 0N18E actuarial report 精算师报告
5FsfJpw Actuarial Society of Hong Kong 香港精算学会
AWA J*6Z actuarial valuation 精算师估值
g?cxqC< actuary 精算师
xokA_3,1F ad referendum agreement 暂定协议；有待覆核的协定
t{`krs`` ad valorem duty 从价税；按值征税
us.IdG ad valorem duty system 从价税制
:X}Ie P ad valorem fee 从价费
bwJluJ, E ad valorem tariff 从价关税
0+.<BOcW5 additional allowance 额外免税额
Xc~BHEp additional amount for unexpired risk 未过期风险的额外款额
5Y@Hb!5D additional assessable profit 补加应评税利润
O]@s` w additional assessment 补加评税
g(G$*#}o8A additional commitment 额外承担
SN[ar&I additional commitment vote 额外承担拨款
P5GV9 SA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a=6@} l1< additional dependent parent allowance 供养父母额外免税额
`f <w+u additional provision 额外拨款
@![1W@J additional stamp duty 附加印花税
TpdYU*z_Br additional tax 补加税罚款；补加税款
w>'3}o(nY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`91Z]zGpU adjudged bankrupt 被裁定破产
hb9HVj adjudicated bankrupt 裁定破产人
0vMKyT3 c adjudication fee 裁定费；评定印花税额手续费；评估契据费
SEE:v+3| adjudication of bankruptcy 裁定破产；宣告破产
NW &2ca adjudication of insolvency 裁定无力偿还债务
#Kx @:I adjusted actual 经调整的实数；调整后的实数
GXRW"4eF5 adjusted current assets 经调整的流动资产；调整后的流动资产
sN) xNz adjusted figure 经调整的数字；调整后的数额
en6; I[\ adjusted liabilities 经调整的负债；调整后的负债
<v b7X adjusted loss 经调整的亏损；调整后的亏损
uW P0(6 % 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
BaM F5f+ adjusted profit 经调整的利润；调整后的利润
>ZU)bnndA adjusted surplus 经调整的盈余额；调整后的盈余额
vZ^U]h V adjusted value 经调整的价值；调整后的价值
7 ;2>kgf~ adjustment 调整；修订；理算〔保险〕
$6 4 {Ff adjustment centre 调剂中心
1{1mL-I; adjustment lag 调整过程的时间差距；调整时差
['3E'q,4& adjustment mechanism 调整机制
#nmh=G?\Sm adjustment of loss 亏损调整
^
q3 H adjustment process 调整过程；调整程序
.
+,{|){c adjustment range 调整幅度
CdtCxy5 administered exchange rate 受管制汇率
+6^hp-G7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6 B7 F administration expenses 行政费用
0<^Q j.(9 administration fee 手续费；行政费
Vo|[Z)MO` administration in bankruptcy 破产管理
~ftR:F|9 administration order 遗产管理令
i<q_d7-W' administrator 管理人；遗产管理人
PI"6d)S2 administrator of the estate 遗产管理人
= '-/JH~ admission of debt 债项承认书
5X uQQ!` admission of proof 接纳债权证明
w @\4ft6d advance 放贷款项；垫付款项；预支款项；预付款项
kL <HG Qt advance account 暂支帐目；预付款帐户
Z>dvth advance compensation 预付补偿金
r"t,/@`n advance from shareholder 股东垫款
bw! *=< advance pending reimbursement 预支以待日后付还
1Ve~P"w advanced economy 先进经济体系
~B 7<Yg advancement 预付；预付财产
VZ7E#z+nM# advances warrant 垫款令
*?>52 -&b advancing 贷出
ih |&q adverse balance 逆差
,vBB". LY' adverse exchange 逆汇
zz8NBO advertisement addressed to shareholders 在报章刊登的致股东通告
z(#dL>d$' advice for collection 托收通知书
xlh<}V tp advice of drawing 提款通知书；汇票通知书
9%m^^OOf advice of payment 付款通知
:'[ha$ Advisory Committee [Securities and Futures Commission]
gJg+
]-h/ 谘询委员会〔证券及期货事务监察委员会〕
M'T[L%AP Advisory Committee on Diversification 经济多元化谘询委员会
5v sn'=yN affidavit 誓章；遗产申报誓章
'aS: Azb affidavit of no receipt 述明无收款的誓章
V >~\~H2Y affiliate 联号；联营公司；附属公司
Zv9% }%7p affiliated company 附属公司；联号；联营公司
e2pFX? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
' t^ r2N/ affordability 负担能力
Iv u'0vF African Development Bank [AfDB] 非洲开发银行
Wq?vAnLbk after-acquired property 事后取得的财产
8v=t -GJW after-hours dealing 市后交易
+WguW L O" after-tax profit 税后盈利；税后利润；税后溢利
]Y$jc agency agreement 代理协议
m'; 4`Y5- agency expenses 代理机构的开支
*Xn6 yL9 agency fee 代理费
:4LWm<P Agency Law 《代理法》
l7 Wdbx5x0 agent 代理人；承销人
oxJAI4{y
4 agent of company 公司代理人
Q@"!uB.e agent's fee 代理人费；经纪费
zQ(`pld aggregate 总计；总数；总体数字
!wZIXpeL aggregate amount 总款额；总额
Pjq()\/[Z aggregate assets and liabilities 总体资产与负债
7&(h_} Z aggregate at constant price 按固定价格计算的总体数字
tq L2' (= aggregate demand 总需求
6H;\Jt aggregate gross position 总持仓量
}*vE/W aggregate limit 总限额
+,)Iv_Xl$ aggregate of salaries tax 合计薪俸税
JZJb&q){ aggregate performance 总体表现；总体业绩
R?Ch8mW.! aggregate supply 总体供应
};f^*KZ=0 aggregate surplus 总盈余
6zGeGW aggregate total 整体总额
]H<}6}Gd aggregate value 总值；合计价值
hE'>8 { aggregated basis 合计基准
x Vw1 aggregated net chargeable income 合计应课税入息实额
]@CXUa,>a aggregation 合并计算；合计；总和
0%yPuY> aggregation of incomes of husband and wife 夫妇入息合并计算
w BoP&l aggregation of property 财产的总和
f? (g5o*2 agio 差价；贴水
is^5TL%@ 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》
4.>y[_vu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J?1Eh14KZ 《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》
*|g l1S Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P~PM $e 《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》
& <cP{aBa Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d^0-|sx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
E#cu}zi agreement for a settlement 授产协议
|\)Y,~;P agreement for assignment 转让协议
a|k*A&5u2 agreement for sale 售卖协议；买卖协议
}{[JS=A^ agreement for sale and purchase 买卖协议
n ;> r agreement for the payment of interest 支付利息协议
FS*J8) agreement for the repayment of money 还款协议
"
^!=e72 agreement of reinsurance 再保险协议
%H3 iX^}* Agricultural Bank of China 中国农业银行
UgOhx- 8 air passenger departure tax 飞机乘客离境税
ziv+*Qn_b4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?ea5k*#a airport tax 机场税
Gsz$H_ alcohol duty 酒精税
]}.|b 6\ alienation 让与；让渡；转让
V|<'o<h8 alimony 生活费；赡养费
lQ4$d{m` All Ordinaries Index [AOI] 所有普通股指数
Q,};O$h all risks 全险；综合险
g+xcKfN{ All Sales Record for Stock Market 《股票市场成交报告》
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Y8@bw Allied Capital Resources Limited 新联财务有限公司
7'ws: #pC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7UUu1"|a| allocation letter 拨款信件
yvnvI y allocation of fund 分配款项；预留款项
!P6?nS allocation of profit 利润分配；溢利分配
m &[(xVM allocation warrant 拨款令
( v$
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OJ.oHf=K! allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配
:zpT Gk8Z allowable 可获宽免；免税的
M" $g*j allowable business loss 可扣除的营业亏损
:J+ANIRI allowable expenses 可扣税的支出
LCb0Kq}*/( allowance 免税额；津贴；备抵；准备金
+^.xLTX`$ allowance for debts 债项的免税额
Wxi;Tq9C@_ allowance for depreciation by wear and tear 耗损折旧免税额
L\"eE'A allowance for funeral expenses 殡殓费的免税额
{#&D=7LP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0QEcJ]Qb8 allowance for repairs and outgoings 修葺及支出方面的免税额
N1U.1~U allowance to debtor 给债务人的津贴
i6O'UzD@T alteration of capital 资本更改
rY$ wC% alternate trustee 候补受托人
ppeF, Q amalgamation 合并
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z5;#S= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WY26Iq@C ambit of charges 征税范围；收费范围
X3y28 %R amended valuation 经修订的估值
%Kh}6 American Commodities Exchange 美国商品交易所
CM t$ ) American Express Bank Limited 美国运通银行
z*o 2jz?t4 American Stock Exchange 美国证券交易所
bvT$/ (7 amortization 摊销
`u8(qGg7GF amount due from banks 存放银行同业的款项
r' @7aT&_ amount due from banks abroad 存放海外银行同业的款项
bKh}Y` amount due from holding companies 控股公司欠款
ft!D2M amount due from local banks 存放本港银行同业的款项
<<9|*Tz amount due to banks 银行同业的存款
) [=C@U amount due to banks abroad 海外银行同业的存款
{l\Ep=O vx amount due to holding companies 控股公司存款
-: Q"aeC5 amount due to local banks 本港银行同业的存款
N_(-\\mq amount due to outport banks 外埠银行同业的存款
VuH }@ amount for note issue 发行纸币的款额
tn |H~iF{ amount of bond 担保契据的款额
}t1 q5@QU amount of consideration 代价款额
`'pfBVBz amount of contribution 供款数额
eGWwPSIp amount of indebtedness 负债款额
"M, Hm!j amount of principal of the loan 贷款本金额
w!}kcn< amount of rates chargeable 应征差饷数额
hz h3p[ amount of share capital 股本额
$]a*ZHd;2& amount of sums assured 承保款额
&C#?&AQ amount of variation 变动幅度
$M1;d1e6' amount of vote 拨款数额
J ~N!. i amount payable 应付款额
MI`<U:- lP amount receivable 应收款额
1b@]^Ue Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[5GzY`/m analysis 分析
dX-j3lM :# ancillary risk 附属风险
FQ/z,it_i annual account 周年帐目；周年帐目报表；年度决算；年结
i{r[zA]$ annual accounting date 年结日期
Z,>owoP4 annual allowance 每年免税额；年积金；年度津贴；年津
(T .j3@Ko annual balance 年度余额
ixqvX4vv,B annual disposable income 每年可动用收入
|WgFLF~k annual estimates 周年预算
&7eN
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6?/f $,v annual general meeting 周年大会
raM{!T: annual growth rate 年增率；每年增长率
UUvR >5@n annual long-term supplement 长期个案每年补助金
k7 Ne(4P annual pensionable emolument 可供计算退休金的年薪
6hHMxS^o annual report 年报
^vI`#}? Annual Report on the Consumer Price Index 《消费物价指数年报》
w=~X 6[+3 annual return 周年报表；周年申报表；每年报税表格
/5Yl, P Annual Return Rules 《周年报表规则》
2TQ <XHA\ annual review of consumer prices 每年消费物价回顾
S4!B;,?AxN annual roll-forward basis 逐年延展方式
}3-`e3 annual salary 年薪
WHRBYq_ annual statement 年度报表；年度决算表
02^Nf7DMR Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;r XZ?" annuitant 年金受益人
`mquGk|) annuity 年金
tHFUV\D;, annuity contract 年金合约
EIOP+9zP annuity on human life 人寿年金
C`8. 8 antecedent debt 先前的债项
jTqE V( ante-dated cheque 倒填日期支票
) Lo hB,? anticipated expenditure 预期开支
(7X^ z&2 anticipated net profit 预期纯利
j<h0`v anticipated revenue 预期收入
1.nYT* anti-inflation measure 反通货膨胀措施
R !>SN0 anti-inflationary stance 反通货膨胀立场
d\t A1&k71 apparent deficit 表面赤字
EEH TlqvR apparent financial solvency 表面偿债能力
3+! G 9T! apparent partner 表面合伙人
0u I=8j application for personal assessment 个人入息课税申请书
/@", 5U# application of fund 资金应用
LE g#W application to release as liquidator and to destruct the books of accounts and documents
uao#=]?) 申请免除清盘人职务及毁灭帐簿与文件
=!($=9 appointed actuary 委任精算师
{=+'3p appointed auditor 委任核数师；委任审计师
gi8f)MNP?~ appointed trustee 委任的受托人
f;b f R&v appointer 委任人
5+/XO>P1m| apportioned pro rata 按比例分摊
:]8!G- Z apportionment 分配；分摊
2HDWlUTNVO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
yz%o?%@ apportionment formula 分摊方程式
Yb'%J@T} apportionment of estate duty 遗产税的分摊
&#'.I0n appraisal 估价；评估
"[CR5q9Pr appreciable growth 可观增长
Q776cj^L appreciable impact 显着影响
&E-q(3- appreciable increase 可观增长
pc;`Fz/`7 appreciation 增值；升值
T~d_?UAw$ appreciation against other currencies 相对其他货币升值
UvL=^*tm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2hb>6Z;r]K appreciation tax 增值税
D#d/?\2 appropriation 拨款；拨用；拨付
)c.!3n/pb appropriation account 拨款帐目
2UTmQOm Appropriation Bill 拨款法案
0 l+Jq appropriation-in-aid system 补助拨款办法
k
jx<;##R8 approved assets 核准资产
:79u2wSh approved basket stock 认可一篮子证券
]'0}fuV approved budget 核准预算
w%%*3[--X approved charitable donation 认可慈善捐款
J #;|P-pt approved charitable institution 认可慈善机构
H9[0-Ur5 approved currency 核准货币；认可货币
.F0Q< s9 approved estimates 核准预算
h<g2aL21?F approved estimates of expenditure 核准开支预算
VD+v \X_ approved overseas insurer 核准海外保险人
n_6#Df* approved overseas trust company 核准海外信托公司
(?[%u0%_ approved pooled investment fund 核准汇集投资基金
_I0=a @3 approved provident fund scheme 认可公积金计划
+rka 5ts approved provision 核准拨款
HzAw
rC approved redeemable share 核准可赎回股份
S |m|ulB approved regional stock 认可地区性证券
sLc,Dx" + approved retirement scheme 认可退休金计划
N <M6~ approved subordinated loan 核准附属贷款
bDq<]h_7 arbitrage 套戥；套汇；套利
yxi* 4R arbitrageur 套戥者；套汇者
{ ^R>H|~ arbitrary amount 临时款项
h~ehZJys arrangement 措施；安排；协定
,be$ ~7qS arrears 欠款
a oGns46Y arrears of pay 欠付薪酬
/ LLo7" arrears of revenue 逾期未收税款；逾期未收的帐项
RH;A|[7T& articles of association 组织章程；组织细则；组织章程细则
7H?lR~w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ru$%gh>v ascertainment of profit 确定利润
/'bX}H(dq "Asia Clear" “亚洲结算系统”
{@[#0gPH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@= {
qy} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pwA~?$B1 Asian Development Fund [ADF] 亚洲发展基金
=TA8]7S~U Asian dollar bond 亚洲美元债券
7 LiyA< Asian dollar market 亚洲美元市场
bj@f<f` Asian dollar rate 亚洲美元利率
/wi/ i*;A Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&_'3(xIO Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~ e686L0j asked price 沽盘；喊价；索价；卖方报价
E U'P
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`KieN/d% assessable loss 应评税亏损
m ~gc c assessable profit 应评税利润
X#ud_+6x assessable value 应评税值
B_"P FWwg assessed profit 估定利润
@u:q#b assessed value 经评估价值
&pH XSU assessment 评税；评定；估价；评税单
8(}cbW assessment number 评税编号；估价编号
b .cBg.a assessment of additional tax 补加税评税
-v9x tNg assessment of performance 业绩评估；实绩评价
H?;@r1ZAn Assessor 评税主任
u0%bv\$m asset price bubbles 资产价格泡沫
9T<k|b[ 6 asset-backed securities 具资产保证的证券
"71Y{WQ assets accretion 资产增值
v|nt(-JX assets and liabilities 资产与负债
<=%G%V_s assets betterment statement 资产递增表；资产改进表
LK g9{0Y: assets lending 实物放款；有抵押贷款
tYx>?~ assets of the company passing on the death 死者去世时转移的公司资产
)Dyyb1 \) assets pledged as security for liabilities 用作负债抵押的资产
;b 'L2 assets portfolio 资产投资组合
5YXMnYt9 assets price 资产价格
,hCbx #h assets quality 资产质素
M`?ATmYy assets realization 资产变现
)!'7!" $ assets refinancing arrangement 资产再集资安排
yp< )v(8|' assets securitization 资产证券化
dlwOmO'Bm) assets situated outside Hong Kong 在香港以外地方的资产
fbJa$ assets stripping 削减资产；拆卖资产
Eg1|Kg\& assets value 资产值
)IKqO:@ assignee 承让人
!#S "[q assignment 转让；转让书；转让契
XLlJ|xhY-K assignment of interest 权益转让
w]US- 7 assignment of letters patent and trade mark 专利证书及商标转让
Q$Q:Jm53 assignment of property 物业转让；物业转让书
|A2o$H assignment right 转让权
YOUX assignor 转让人
~oRT@ E associate 有联系的人；有关连人士；相联者；合伙人；联系人
H5be 5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wi f1|! aL associate member 附属会员
5.lg*vh associated body corporate 相联法人团体
-5@hU8B'a associated company 相联公司；联属公司
1|$J> associated corporation 相联法团
*nwH1FjH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w=tha F. 公认会计师公会〔英国〕
s^/2sjoL Association of Futures Exchange Brokers 香港期货经纪协会
5oo6d4[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[2ri=lf, association of underwriters 承保人组织
yjM!M| assumption of control 接管
8L *#zaSAf assurance 担保；保险；转易；转易书
~31-)*tJ] assurance of interest 权益的转易
4\ny]A:~ at 19XX price 按一九ＸＸ年价格计算
?_.
SV g at a discount 按赔价计算；按贴水价格计算；打折扣
G#6O'G
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8Y;2.Z`Rz at call 通知付款；按通知
g>{t>B%v^K at constant market price 按固定市价计算
j+2-Xy' at constant price 按固定价格计算
0bjZwC4J at cost 按成本计算
AA}+37@2I at current market price 按当时市价计算；按现时市价计算
n`p/;D=? at current price 按当时价格计算；按现时价格计算
ix 5\Y at factor cost 按要素成本计算；按生产要素成本计算
[!4 V_yOb at money-of-the-day price 按付款当日价格计算
1 czU$!MV at or better 按指定或较佳价位〔买卖指令〕
sAjN<P at par 按面值计算；平价
6ciA|J'MR at sight 见票即付
LWV^'B_X- at the close 按收市盘
'r} y{` 3M at the opening 按开市盘
G_xql_QR attestation 见证；见证条款
H`7T;`Yb at-the-money option 平价期权
VgMuX3= attorney 受权人；受托代表人
0kaM YV? attornment 新拥有人承认书
^ j<2s"S attributable profit 可归属利润
3Q_)Xs
r` attributable share value 可归属股份价值
)b,FE}YX Auckland Stock Exchange 奥克兰证券交易所
h O(A_Bw auction 拍卖
ZC)m&V 1 auctioneer 拍卖商
+>:[irf audit 审计；核数
(lvp-<* Audit Commission 审计署
_SQ] \Z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$Y%,?>AL< 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
3H%bbFy audit review 帐目审查
v5.KCc}" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5E2T*EXSh audited account 审计帐目；经审计的帐目
R%Xz3 Z&| audited annual account 经审计的周年帐目
ZsGJ[ audited balance sheet 经审计的资产负债表
-90X^ ] auditor 核数师；核数主任；审计师
%/RT}CBBsW auditor's certificate 核数师证明书；审计师证明书
c\rP"y|S}; auditor's report 核数师报告；审计师报告
Z;6?,5OSc Aussie bond 澳元债券
`(~oZbE rM austerity budget 紧缩预算
8>DX
:` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cq8JpS B( Australia All Ordinaries Index 澳洲所有普通股票指数
T|uG1 Australian Dollar [AUD] 澳元
_"82W^W i Australian Options Market 澳大利亚期权市场
Nk?/vMaw Australian Securities Commission 澳洲证券事务监察委员会
]F"@+_E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v5*JBW+c* Australian Stock Exchange 澳大利亚证券交易所
2D"aAI<P Austrian Schilling [ATS] 奥地利先令
8> (/:u_x authentication 认证；鉴证
A9LVS&52 authority to purchase 委托购买证；委购书
mh#_lbe' authorization 认可；核准；授权；授权书
7 M$cIWe$ authorization by direction 指示授权
'Ge 8l%p authorization by instruction 指令授权
SI7r `'7A' authorization by warrant 令状授权
qrc ir-+ authorization of unit trust 单位信托的认可
V|pO";%>, authorized agent 指定代理人
Q=^TKsu authorized capital 法定资本
i L'j9_w, authorized clerk 出市员
l^ rQo_alk authorized dealer 认可交易商
D ~ 7W authorized financial institution 认可财务机构
FMC]KXSd authorized fund 认可基金
j_SUR)5 authorized fund house 获授权的基金公司；认可基金公司
] m #*4 authorized institution 认可机构
v+'*.Iv: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{%6g6?=j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,j eC7-tX authorized insurer 获授权保险人；获认可承保人
(Z Q?1Qxo authorized investment 特准投资项目
R HmT$^= authorized person 获授权人
&cy<"y authorized representative 获授权代表
Dc0CQGx9b authorized share capital 法定股本
eU\_m5xl" automated quotation system 自动报价系统
P3 TM5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<BK?@X y 自动交易系统〔香港期货交易所有限公司〕
H_w?+Rig automatic adjustment mechanism 自动调整机制
ZN!<!"~ automatic adjustment system 自动调整系统
{}BAQ9|q Automatic Clearing House 自动票据交换所
3lN@1jl h automatic exchange rates accumulation system 自动化汇率累集系统
l_P90zm39! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
U"L-1]L automatic teller machine [ATM] 自动柜员机
lDZ~ autopay 自动转帐
l _zTpyOZ available assets 可用资产
Cw~fP[5XMF available fiscal reserve 现存财政储备
>txeo17Ba\ available profit 可用利润
5e&; f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%. ;;itB average 平均；平均数；海损
C9eisUM average basic salary 平均基本薪金
]aYuBoj average consumer expenditure 平均消费开支；一般消费开支
2h1P!4W85 average cost 平均成本
YAd%d|Q average cost of land production 增辟土地平均成本
"lL/OmG average daily turnover 平均每日成交额
4TSkm`iR average daily wage rate 平均每日工资率
8I0G%hD average expenditure pattern 平均开支模式
."y tBF average growth rate 平均增长率
1tl qw average net fixed assets 固定资产平均净值
vZXdc+2l average of relatives 相对价格平均数
@ 6 H 7 average price 平均价格
40 zO4 average propensity to consume 平均消费倾向；一般消费倾向
x::d}PP7 average propensity to save 平均储蓄倾向；一般储蓄倾向
5i%\m average rate 平均率
.d+zF ,02Z average revenue 平均收入；平均收益
xxOhGA ) average stock 平均库存；平均存货
593!;2/@ average yearly rent 平均年租
,Uy;jk avoidance of double taxation 避免双重课税
Ei89Ngp\} avoidance of tax 避税
