A:
nVz5V%a!\q A share Ａ股；甲类股份
f&6w;T= abatement of tax 减税；减扣免税额
PPUEkvH
W ABN AMRO Bank N.V. 荷兰银行
q $t&|{ above-the-line expenditure 线上项目支出；经常预算支出
mG0L !5 above-the-line receipt 线上项目收入；经常预算收入
uK$=3[;U/! ABSA Asia Limited 南非联合亚洲有限公司
dVvZu% DFp absolute change 绝对数值变更
9OPK4- absolute expenditure 实际开支
Bx+d3 absolute guideline figure 绝对准则数字
*y)4D[
z- absolute interest 绝对权益
#0}Ok98P absolute order of discharge 绝对破产解除令
# .~ga7Q absolute profit margin 绝对利润幅度
lo"j )Zt absolute value 实值；绝对值
+c-6#7hh absolutely vested interest 绝对既得权益
2>\b: absorbed cost 已吸收成本；已分摊成本
pNP_f:A| absorption 吸收；分摊；合并
{d| |q<.- absorption rate 吸收率；摊配率；分摊率
-<8B, ACB Finance Limited 亚洲商业财务有限公司
]PeLcB acceptable form of reciprocity 合理的互惠条件
^&C&~}Zv acceptable rate 适当利率；适当汇率
uK"^*NEC'; acceptance agreement 承兑协议
3 .(.*> acceptance for honour 参加承兑
Hr(6TLNw acceptor 承兑人；接受人；受票人
| @uq() acceptor for honour 参加承兑人
D0f*eSXE{ accident insurance 意外保险
Y
[4vRzc Accident Insurance Association of Hong Kong 香港意外保险公会
:M@Mmp Ph accident insurance scheme 意外保险计划
6 4?Pfir6 accident year basis 意外年度基准
`+oV/:Q3 accommodation 通融；贷款
b2G2 c L-( accommodation bill 通融票据；空头票据
g4Y) Bz accommodation party 汇票代发人
iOl%-Y account balance 帐户余额；帐户结余
$+7 ci~gs account book 帐簿
*U
M! ( account collected in advance 预收款项
YdK _.t0Mu account current book 往来帐簿
T0;u+$ account of after-acquired property 事后取得的财产报告
FX7M4t#< account of defaulter 拖欠帐目
nl aG<L# account payable 应付帐款
|Mt&p#y account payee only [A/C payee only] 只可转帐；存入收款人帐户
\xF;{ }v account receivable 应收帐款
:=y0'f
V(@ account receivable report 应收帐款报表
Dzo{PstM% account statement 结单；帐单；会计财务报表
4 ^4d9?c account title 帐户名称；会计科目
]Qd{ '}+ accountant's report 会计师报告
dl:-k r8 Accountant's Report Rules 会计师报告规则
UIQQ \,3 accounting and auditing procedure 会计与审计程序；会计与核数程序
~
W@X- Accounting Arrangements 《会计安排》
:]yg accounting basis 会计基础
p 7s@%scp accounting by Official Receiver 破产管理署署长呈交的帐目
tzPC/? Accounting Circular 《会计通告》
h(_P9 E[g accounting class 会计类别
\WcB 9 accounting date 记帐日期；会计结算日期
[ne"
T accounting for money 款项核算
4b]_
#7Qm Accounting Officer 会计主任
Yhe+u\vGs\ accounting period 会计报告期；会计期
F#B5sLNb accounting policy 会计政策；会计方针
sA3UeTf accounting practice 会计惯例
k'g $2 accounting principle 会计准则
%06vgjOa ( accounting record 会计记录
c&
3#-DNI accounting report 会计报告
F%Kp9I* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
NaF(\j Accounting Society of China 中国会计学会
h!v/s=8c accounting statement 会计报表
'5AvT:
^u accounting system 会计制度；会计系统
r?\|f:M3 accounting transaction 会计事项；帐务交易
)AJ=an||5 accounting treatment 会计处理
wEE2a56L- accounting year 会计年度
GYd]5`ri accretion 增值；添加
EA6t36|TX accrual 应计项目；应累算数目
!Qcir&]C> accrual basis 应计制；权责发生制
]Dh1~k.Kp accrual basis accounting 应计制会计；权责发生制会计
8-ZUS|7B accrue 应累算；应计
<.}Ua( accrued benefit 应累算利益
H/^B.5RYE> accrued charges 应计费用
Ssw&'B|o accrued cumulative preference share dividend 应累算的累积优先股股息
+tIz[+u accrued expenses 应累算费用
kff ZElV accrued interest payable 应付利息；应计未付利息
V'j@K!)~xR accrued interest receivable 应收利息；应计未收利息
9_GokU P_ accrued right 累算权益
o*-9J2V=J accruing profit 应累算的利润
-3` "E%9 accumulated fiscal reserve 累积财政储备
eHUg-\dy accumulated profit 累积利润；滚存溢利
zFywC-my@ accumulated reserve 累积储备
@ ICb Kg: accumulation of surplus income 累积收益盈余
y+ A{Y acquired assets 既得资产
tfA}`*$s acquisition 收购；购置；取得
%k q ^]S2O acquisition cost 购置成本
H'Ln
P>@n# acquisition expenses 购置费用
8bt53ta acquisition of 100% interest 收购全部股权
;T>+, acquisition of control 取得控制权
&L%Jy #= acquisition of fixed assets 购置固定资产
;gUXvx~~r acquisition of shell “买壳”
x/xb1" acquisition price 收购价
srK53vKMHW act of God 天灾
=-Nsc1& acting partner 执事合伙人
;\x~ '@ active market 买卖活跃的市场；交投畅旺的市场；旺市
wd wp9 r active partner 积极参与的合伙人
;SKcbws active trading 交投活跃
+;dXDZ2 actual circulation 实际流通
q? 9GrwL8F actual cost 实际成本
u H\w. actual expenditure 实际开支；实际支出
4%J|D cY2 actual income 实际入息；实际收入；实际收益
&wjB{ % actual market 现货市场
NF mc>0 - actual price 现货价；实际价格
p,;mYm s actual profit 实际利润
{]`p&@ actual quotation 实盘；实际价位；实际报价
f?^S bp actual year basis 按实际年度计算
=m9 i)Q actuals 实货
#uKWuGz] actuarial investigation 精算调查
H2U:@.o2& actuarial principle 精算原则
M &f#wQ actuarial report 精算师报告
RLHYw@-j@ Actuarial Society of Hong Kong 香港精算学会
ybE[B}pOeZ actuarial valuation 精算师估值
W$' 0Dc actuary 精算师
8+ >\3j ad referendum agreement 暂定协议；有待覆核的协定
Bc<n2 C0 ad valorem duty 从价税；按值征税
^)0 9OV+hF ad valorem duty system 从价税制
5kn+
>{jh` ad valorem fee 从价费
|1Hc& ad valorem tariff 从价关税
_ B[ WY additional allowance 额外免税额
:6D0 j additional amount for unexpired risk 未过期风险的额外款额
!y. $ J< additional assessable profit 补加应评税利润
\ I:.<2i additional assessment 补加评税
aMJ;bQD
additional commitment 额外承担
{cR=N~_EO additional commitment vote 额外承担拨款
Rh<N);Sl7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+c) TDH additional dependent parent allowance 供养父母额外免税额
%i"}x/CD[ additional provision 额外拨款
EnJ!mr additional stamp duty 附加印花税
mx p Y&Y additional tax 补加税罚款；补加税款
yFjVKp'P Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|dk[cX> adjudged bankrupt 被裁定破产
8W -@N adjudicated bankrupt 裁定破产人
H^
BYd%- adjudication fee 裁定费；评定印花税额手续费；评估契据费
xA #H0?a] adjudication of bankruptcy 裁定破产；宣告破产
k':s =IXW adjudication of insolvency 裁定无力偿还债务
6t7fa< adjusted actual 经调整的实数；调整后的实数
vq>l>as9 O adjusted current assets 经调整的流动资产；调整后的流动资产
b\giJ1NJB adjusted figure 经调整的数字；调整后的数额
R=M!e<' adjusted liabilities 经调整的负债；调整后的负债
CGZ^hoh/ adjusted loss 经调整的亏损；调整后的亏损
"!KpXB c,> 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
56{I`QjX adjusted profit 经调整的利润；调整后的利润
74f9|~% adjusted surplus 经调整的盈余额；调整后的盈余额
LT_iS^&1 adjusted value 经调整的价值；调整后的价值
*_"u)<J adjustment 调整；修订；理算〔保险〕
3sbK 7,4 adjustment centre 调剂中心
,{KCY[}| adjustment lag 调整过程的时间差距；调整时差
d!V$Y}n adjustment mechanism 调整机制
sV2iITF p adjustment of loss 亏损调整
;:OsSq& adjustment process 调整过程；调整程序
FN?3XNp. adjustment range 调整幅度
`R+,1"5 = administered exchange rate 受管制汇率
[@ G`Afaf Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
aWGon]2p administration expenses 行政费用
EB,4PEe: administration fee 手续费；行政费
1'O0`Me># administration in bankruptcy 破产管理
pM2a(\K,k^ administration order 遗产管理令
zF: j administrator 管理人；遗产管理人
Uu'dv#4 Iw administrator of the estate 遗产管理人
<3Gqv9Y& admission of debt 债项承认书
:=fvZA WD admission of proof 接纳债权证明
iM5vrz`n advance 放贷款项；垫付款项；预支款项；预付款项
hs(W ;tR@W advance account 暂支帐目；预付款帐户
; LMWNy4 advance compensation 预付补偿金
c 1%rV`)] advance from shareholder 股东垫款
FjFwvO_. advance pending reimbursement 预支以待日后付还
F o}7hab advanced economy 先进经济体系
_Y!sVJ){,c advancement 预付；预付财产
x_!ZycEa advances warrant 垫款令
CS@&^SEj advancing 贷出
1mH\k5xu adverse balance 逆差
zOB=aG?/ adverse exchange 逆汇
X3B{8qx_> advertisement addressed to shareholders 在报章刊登的致股东通告
j *3}1L4P advice for collection 托收通知书
s bS~N*{E advice of drawing 提款通知书；汇票通知书
R OdK8*jL advice of payment 付款通知
_^\$" nw Advisory Committee [Securities and Futures Commission]
][7p+IsB 谘询委员会〔证券及期货事务监察委员会〕
F]_cbM{8/ Advisory Committee on Diversification 经济多元化谘询委员会
a$JLc a affidavit 誓章；遗产申报誓章
\ZH&LPAY affidavit of no receipt 述明无收款的誓章
qZ X/@Yxz affiliate 联号；联营公司；附属公司
DC:)Ysuj affiliated company 附属公司；联号；联营公司
E\ th%q,mG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s 3r=mp{ affordability 负担能力
VKW|kU7Cs$ African Development Bank [AfDB] 非洲开发银行
DtF}Qv A after-acquired property 事后取得的财产
Jpj!rXTX* after-hours dealing 市后交易
W?z #pV+jt after-tax profit 税后盈利；税后利润；税后溢利
z p4W'8
agency agreement 代理协议
'\~^TF i agency expenses 代理机构的开支
0LL c 1t>} agency fee 代理费
*#&*`iJ( Agency Law 《代理法》
YZE.@Rz agent 代理人；承销人
\#,t O%D agent of company 公司代理人
MGt]' } agent's fee 代理人费；经纪费
JTW)*q9a aggregate 总计；总数；总体数字
Q6'nSBi:A_ aggregate amount 总款额；总额
L*JPe"N -e aggregate assets and liabilities 总体资产与负债
;>"nn
VW aggregate at constant price 按固定价格计算的总体数字
uf' 4 ' aggregate demand 总需求
g/Wh,f3 aggregate gross position 总持仓量
i::\Z$L";i aggregate limit 总限额
n&Y k< aggregate of salaries tax 合计薪俸税
e3m*i}K} aggregate performance 总体表现；总体业绩
A3{0q>CC aggregate supply 总体供应
ziEz.Wn" aggregate surplus 总盈余
'& yeQ aggregate total 整体总额
jbmTmh1q aggregate value 总值；合计价值
<@uOCRb V aggregated basis 合计基准
la^
DjHA$ aggregated net chargeable income 合计应课税入息实额
I021p5h| aggregation 合并计算；合计；总和
#A<P6zJXR aggregation of incomes of husband and wife 夫妇入息合并计算
0q6I;$H aggregation of property 财产的总和
Ee2c5C!|C agio 差价；贴水
B'we ok 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》
z#Nl@NO& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F n|gVR 《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》
]v 29 Rx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uTvv (f 《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》
'Kbl3fUF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q IU,!w-3X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Is.WZY a agreement for a settlement 授产协议
BNu cc'] agreement for assignment 转让协议
%N ARyz agreement for sale 售卖协议；买卖协议
Qt+:4{He agreement for sale and purchase 买卖协议
z/]q)`G agreement for the payment of interest 支付利息协议
;<wS+4, agreement for the repayment of money 还款协议
mpay^.(% agreement of reinsurance 再保险协议
-J0WUN$2* Agricultural Bank of China 中国农业银行
^T Fs;|.. air passenger departure tax 飞机乘客离境税
d- E4~)Qy Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9NpD!A&64< airport tax 机场税
'vIx#k4D1 alcohol duty 酒精税
`a]44es9q alienation 让与；让渡；转让
Nt -<W+, alimony 生活费；赡养费
lmCZ8 j(FF All Ordinaries Index [AOI] 所有普通股指数
pwX C all risks 全险；综合险
Z)"61)
) All Sales Record for Stock Market 《股票市场成交报告》
{]} s#vvy Allied Capital Resources Limited 新联财务有限公司
@QEqB_W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0pgY1i7 allocation letter 拨款信件
53O J-m%a allocation of fund 分配款项；预留款项
$t =O: allocation of profit 利润分配；溢利分配
3f76kl(& allocation warrant 拨款令
6][1 <}8 allotment 分配；配股
*nTU# U allotment notice 股份配售通知；配股通知
-9Ws=r0R allotment of shares 股份分配
&h~aChJ allowable 可获宽免；免税的
y 'M#z_.z allowable business loss 可扣除的营业亏损
B]iP't \~ allowable expenses 可扣税的支出
0E/: |k allowance 免税额；津贴；备抵；准备金
_|{aC1Y!V allowance for debts 债项的免税额
k9si| ' allowance for depreciation by wear and tear 耗损折旧免税额
2#5,MP ~r allowance for funeral expenses 殡殓费的免税额
nCxAQ|P? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"$^0%- allowance for repairs and outgoings 修葺及支出方面的免税额
}
:?.># allowance to debtor 给债务人的津贴
HgRwi It alteration of capital 资本更改
F[`ZqW alternate trustee 候补受托人
X hW %,/< amalgamation 合并
y2yKm1<Ru< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"^CXY3v ambit of charges 征税范围；收费范围
bE\, }DTy amended valuation 经修订的估值
+: Ge_- American Commodities Exchange 美国商品交易所
lE#m]D American Express Bank Limited 美国运通银行
T1 Ta?b American Stock Exchange 美国证券交易所
*~VxC{ amortization 摊销
o'V%EQ amount due from banks 存放银行同业的款项
Q9?t[ir amount due from banks abroad 存放海外银行同业的款项
m7| RD]q& amount due from holding companies 控股公司欠款
((3}LQ amount due from local banks 存放本港银行同业的款项
z(HaRB3l amount due to banks 银行同业的存款
cPF<D$B amount due to banks abroad 海外银行同业的存款
;[0 &G6g amount due to holding companies 控股公司存款
C 2F0tr| amount due to local banks 本港银行同业的存款
~oD8Rnf amount due to outport banks 外埠银行同业的存款
SW? p?< amount for note issue 发行纸币的款额
E
l&h;N amount of bond 担保契据的款额
P`SnavQBt amount of consideration 代价款额
/!&R9!6
: amount of contribution 供款数额
]]iPEm"@ amount of indebtedness 负债款额
WQePSU amount of principal of the loan 贷款本金额
}iN2KeLAF amount of rates chargeable 应征差饷数额
9@VO+E$7L amount of share capital 股本额
3.R#&Zxt amount of sums assured 承保款额
NX6nQ amount of variation 变动幅度
' [0AH M amount of vote 拨款数额
d]v+mVAyE amount payable 应付款额
/Wj,1WX ~ amount receivable 应收款额
m6n!rRQ^U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K\.5h4k analysis 分析
?pGkk=,KB ancillary risk 附属风险
3`V 1XE.; annual account 周年帐目；周年帐目报表；年度决算；年结
O/Y)&VG7 annual accounting date 年结日期
(M-ZQ
- annual allowance 每年免税额；年积金；年度津贴；年津
H#d:kil Ny annual balance 年度余额
d5 j_ 6X annual disposable income 每年可动用收入
h#}YKWL annual estimates 周年预算
arZ@3]X%a annual fee 年费
,TC;{ $O5 annual general meeting 周年大会
x8#ODu H annual growth rate 年增率；每年增长率
x K%= annual long-term supplement 长期个案每年补助金
`k{& /] annual pensionable emolument 可供计算退休金的年薪
\c`oy=qY0 annual report 年报
Es5p}uh.[Y Annual Report on the Consumer Price Index 《消费物价指数年报》
ra7uU* annual return 周年报表；周年申报表；每年报税表格
qv{o |g
QB Annual Return Rules 《周年报表规则》
zsl,,gk9Y annual review of consumer prices 每年消费物价回顾
aw $L$7b} annual roll-forward basis 逐年延展方式
%:C ]7gQ annual salary 年薪
r64u31.) annual statement 年度报表；年度决算表
!
T9]/H? Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Yx d X#3 annuitant 年金受益人
T=Z.U$ annuity 年金
IO$z%r7 annuity contract 年金合约
{{yt*7k { annuity on human life 人寿年金
Owv +1+B antecedent debt 先前的债项
YoODR ante-dated cheque 倒填日期支票
QL7>;t; anticipated expenditure 预期开支
j5
wRGn 3 anticipated net profit 预期纯利
W 0[N0c anticipated revenue 预期收入
Uu p(6`7 anti-inflation measure 反通货膨胀措施
F
phDF anti-inflationary stance 反通货膨胀立场
$a;]_ Y apparent deficit 表面赤字
'Pltn{iq[ apparent financial solvency 表面偿债能力
MQ/
A]EeL apparent partner 表面合伙人
adEJk application for personal assessment 个人入息课税申请书
q 2? X"! application of fund 资金应用
6vz k\n application to release as liquidator and to destruct the books of accounts and documents
\>/M .2 申请免除清盘人职务及毁灭帐簿与文件
HRa@ appointed actuary 委任精算师
rp34?/Nz appointed auditor 委任核数师；委任审计师
&lc8G appointed trustee 委任的受托人
L) : qu appointer 委任人
[Gr*,nVvB apportioned pro rata 按比例分摊
y6HuN apportionment 分配；分摊
Q}AE.Ef@< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J]/}ojW3 apportionment formula 分摊方程式
ww d'0P`/ apportionment of estate duty 遗产税的分摊
SpTdj^ ]4> appraisal 估价；评估
p#d+>7 appreciable growth 可观增长
xBnbF [ appreciable impact 显着影响
Zf*r2t1&P appreciable increase 可观增长
ZFh +x@ appreciation 增值；升值
%i{;r35M;9 appreciation against other currencies 相对其他货币升值
|I8Mk.Z=FA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
d4^` }6 @ appreciation tax 增值税
Tp%(I"H'_; appropriation 拨款；拨用；拨付
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.K-e)Mu appropriation account 拨款帐目
3eIr{xs Appropriation Bill 拨款法案
nY? appropriation-in-aid system 补助拨款办法
1 qdZ c_x approved assets 核准资产
g<*jlM1r approved basket stock 认可一篮子证券
S4NL "m approved budget 核准预算
eo]#sf@\0 approved charitable donation 认可慈善捐款
e, 1u approved charitable institution 认可慈善机构
@)YY\l# approved currency 核准货币；认可货币
&R-H"kK? approved estimates 核准预算
*=F(KZ approved estimates of expenditure 核准开支预算
B33$ u3d approved overseas insurer 核准海外保险人
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.}[F approved overseas trust company 核准海外信托公司
WPuz]Ty approved pooled investment fund 核准汇集投资基金
wNCCH55Pt approved provident fund scheme 认可公积金计划
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C,RP9 approved provision 核准拨款
7()?C}Ni- approved redeemable share 核准可赎回股份
]n1dp2aH approved regional stock 认可地区性证券
L-i>R:N4 approved retirement scheme 认可退休金计划
]5CNk+`' approved subordinated loan 核准附属贷款
>%b\yl%0 arbitrage 套戥；套汇；套利
SqPtWEq@P arbitrageur 套戥者；套汇者
B~WtZ-%%E arbitrary amount 临时款项
Dma.r arrangement 措施；安排；协定
;I6s-moq_ arrears 欠款
A/*%J7 4v arrears of pay 欠付薪酬
% "3 )TN4 arrears of revenue 逾期未收税款；逾期未收的帐项
~. tvrx g articles of association 组织章程；组织细则；组织章程细则
PK6iY7Qp) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#} ,x @]p ascertainment of profit 确定利润
X!, @ j\L "Asia Clear" “亚洲结算系统”
P~C rtTss Asia Commercial Bank Ltd. 亚洲商业银行有限公司
pJpNO$$w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Gy29MUF Asian Development Fund [ADF] 亚洲发展基金
!R{R?? Asian dollar bond 亚洲美元债券
'JmBh@A Asian dollar market 亚洲美元市场
q ojXrSb"y Asian dollar rate 亚洲美元利率
w ; TkkDH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Va<H U:< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j RZ%} KX asked price 沽盘；喊价；索价；卖方报价
0NE{8O0;Fr assessable income 应评税入息
~ 9o6 W", assessable loss 应评税亏损
_ *(bmJM assessable profit 应评税利润
gvavs+H % assessable value 应评税值
cA`4:gp assessed profit 估定利润
~4 #B'Gy[ assessed value 经评估价值
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r> assessment 评税；评定；估价；评税单
&k>aP 0k" assessment number 评税编号；估价编号
`$;+ g , assessment of additional tax 补加税评税
@uleyB assessment of performance 业绩评估；实绩评价
3 x *z\VJ Assessor 评税主任
0~A#>R' asset price bubbles 资产价格泡沫
eb:A 1f4L asset-backed securities 具资产保证的证券
u</8w&! assets accretion 资产增值
I+?hG6NM assets and liabilities 资产与负债
r s8\)\ z assets betterment statement 资产递增表；资产改进表
B&KL2&Z~Pq assets lending 实物放款；有抵押贷款
{")\0|2\x assets of the company passing on the death 死者去世时转移的公司资产
GlYly5F assets pledged as security for liabilities 用作负债抵押的资产
'?Bg;Z'L % assets portfolio 资产投资组合
)najO *n assets price 资产价格
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E@W assets quality 资产质素
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9M$/=>^
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?Hz2 -Cn assets securitization 资产证券化
&_-](w` assets situated outside Hong Kong 在香港以外地方的资产
L K7Xw3 assets stripping 削减资产；拆卖资产
, |E $' assets value 资产值
HxwlY x,4 assignee 承让人
$xW **& assignment 转让；转让书；转让契
rGwIcx(% assignment of interest 权益转让
>l1 r,/\\ assignment of letters patent and trade mark 专利证书及商标转让
x"B' zP assignment of property 物业转让；物业转让书
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t < assignment right 转让权
Y*YFB|f? assignor 转让人
eD#XDK associate 有联系的人；有关连人士；相联者；合伙人；联系人
[I+9dSM1t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'ig, ATY associate member 附属会员
i?}>.$j associated body corporate 相联法人团体
U sW5d]i}Y associated company 相联公司；联属公司
t 0O4GcAN associated corporation 相联法团
0{r x.C7| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
h SV@TL 公认会计师公会〔英国〕
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Ox_y, Association of Futures Exchange Brokers 香港期货经纪协会
khX|" d360 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
` u'dh{,gE association of underwriters 承保人组织
D_D ,t8_Y assumption of control 接管
/XpSe<3 assurance 担保；保险；转易；转易书
~ 9M!)\~ assurance of interest 权益的转易
;IP~Tb]& at 19XX price 按一九ＸＸ年价格计算
D!3{g V# at a discount 按赔价计算；按贴水价格计算；打折扣
v548ysE) at a premium 按溢价计算；按升水价格计算
5G*II_j at call 通知付款；按通知
:hqZPajE at constant market price 按固定市价计算
V0i9DK|! at constant price 按固定价格计算
z/|BH^Vw at cost 按成本计算
w9&#~k]5 at current market price 按当时市价计算；按现时市价计算
RI. 2F*| at current price 按当时价格计算；按现时价格计算
N +Sq}hI at factor cost 按要素成本计算；按生产要素成本计算
!$xu(D. at money-of-the-day price 按付款当日价格计算
Eu<r$6Q0}o at or better 按指定或较佳价位〔买卖指令〕
{w 5Z7s0 at par 按面值计算；平价
$[CA&Y. at sight 见票即付
l gq=GHW at the close 按收市盘
p 8> %Mflf at the opening 按开市盘
EA0iYzV attestation 见证；见证条款
fEqC] *s at-the-money option 平价期权
KCqqJ}G attorney 受权人；受托代表人
)2j:z#'> attornment 新拥有人承认书
bKz{wm% attributable profit 可归属利润
3VO:+mT attributable share value 可归属股份价值
\HSicV#i Auckland Stock Exchange 奥克兰证券交易所
?Myh 7 auction 拍卖
O.\ h'3C auctioneer 拍卖商
7sV /_3H+ audit 审计；核数
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Audit Commission 审计署
(F5ttQPh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-F`he=Ev9 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〕
MOZu.NmO audit review 帐目审查
otri if@+Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
zB)%lb audited account 审计帐目；经审计的帐目
>{&A%b4JF audited annual account 经审计的周年帐目
VWa|Y@Dc] audited balance sheet 经审计的资产负债表
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auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
,b.n{91[]x auditor's report 核数师报告；审计师报告
wh6& >m#r Aussie bond 澳元债券
zy )i1d austerity budget 紧缩预算
_w u*M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P[i\e7mR Australia All Ordinaries Index 澳洲所有普通股票指数
2P}I'4C- Australian Dollar [AUD] 澳元
f1cl'; Australian Options Market 澳大利亚期权市场
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=5 Australian Securities Commission 澳洲证券事务监察委员会
)U98 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
aqL<v94wX Australian Stock Exchange 澳大利亚证券交易所
YKx 1 NC Austrian Schilling [ATS] 奥地利先令
Jt=>-Spj authentication 认证；鉴证
Bymny>.M authority to purchase 委托购买证；委购书
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Y3o Mh, authorization by direction 指示授权
i?>Hr| authorization by instruction 指令授权
*\q8BZ authorization by warrant 令状授权
rg)h 5G authorization of unit trust 单位信托的认可
AzjMv6N authorized agent 指定代理人
e- 6(F4 authorized capital 法定资本
Uf2:gLrF authorized clerk 出市员
3M*Y= ?pI authorized dealer 认可交易商
)Vk:YL++ authorized financial institution 认可财务机构
qi\n] I authorized fund 认可基金
rO^xz7K^ authorized fund house 获授权的基金公司；认可基金公司
2%YXc| gGT authorized institution 认可机构
D rS?=C@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I :&# U$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$c =&0yt5 authorized insurer 获授权保险人；获认可承保人
oyvtZ /@ authorized investment 特准投资项目
mxL;;- authorized person 获授权人
TzF0/T ! authorized representative 获授权代表
*.8:'F authorized share capital 法定股本
*8-p7,D automated quotation system 自动报价系统
2Ow<`[7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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%hY3 自动交易系统〔香港期货交易所有限公司〕
+Jq`$+%C automatic adjustment mechanism 自动调整机制
!; WbOnLP automatic adjustment system 自动调整系统
-1m vhR~ Automatic Clearing House 自动票据交换所
d}% (jJ(I automatic exchange rates accumulation system 自动化汇率累集系统
`o-*Tr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6\`DlUn'* automatic teller machine [ATM] 自动柜员机
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autopay 自动转帐
}su6izx available assets 可用资产
s=/^lOOO available fiscal reserve 现存财政储备
p#<nK+6.8 available profit 可用利润
ZKQo#!} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%EIUAG average 平均；平均数；海损
ha>SZnKD{ average basic salary 平均基本薪金
PP4d?+;V average consumer expenditure 平均消费开支；一般消费开支
5"2@NL average cost 平均成本
=1Sy@M bH3 average cost of land production 增辟土地平均成本
MB O,\t. average daily turnover 平均每日成交额
;tr)=)q & average daily wage rate 平均每日工资率
|_I[1%&`N average expenditure pattern 平均开支模式
|Gc&1 *$ average growth rate 平均增长率
npj5U/
average net fixed assets 固定资产平均净值
2}!R
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m)k-uWc$C average price 平均价格
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mW\\kA> average propensity to consume 平均消费倾向；一般消费倾向
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MkPty average propensity to save 平均储蓄倾向；一般储蓄倾向
L8D m9} average rate 平均率
3N3*`?5c< average revenue 平均收入；平均收益
kA,4$ 2_o average stock 平均库存；平均存货
JP%RTGu average yearly rent 平均年租
jrcc avoidance of double taxation 避免双重课税
Rk{$S"8S_ avoidance of tax 避税
