A:
}lvP|6Y: y A share Ａ股；甲类股份
m4.V$U,H] abatement of tax 减税；减扣免税额
1sJJ"dC.w ABN AMRO Bank N.V. 荷兰银行
;\&bvGj8V above-the-line expenditure 线上项目支出；经常预算支出
f'yd {ihFp above-the-line receipt 线上项目收入；经常预算收入
e$+? v2. ABSA Asia Limited 南非联合亚洲有限公司
zm S-s\$, absolute change 绝对数值变更
Mn {Rg>X absolute expenditure 实际开支
d_|v=^; absolute guideline figure 绝对准则数字
F-OZIo absolute interest 绝对权益
P>,D$-3 absolute order of discharge 绝对破产解除令
4a-F4j' absolute profit margin 绝对利润幅度
(8X8<>w~ absolute value 实值；绝对值
KNyD}1 absolutely vested interest 绝对既得权益
S5 oHe4#89 absorbed cost 已吸收成本；已分摊成本
GKDG 5u; absorption 吸收；分摊；合并
op{(mn absorption rate 吸收率；摊配率；分摊率
l|QFNW[i ACB Finance Limited 亚洲商业财务有限公司
z+B acceptable form of reciprocity 合理的互惠条件
W p*
v Vv acceptable rate 适当利率；适当汇率
^?VT y5yp acceptance agreement 承兑协议
0`Qs=R`OM acceptance for honour 参加承兑
+fR`@HI acceptor 承兑人；接受人；受票人
J3J RWy@?P acceptor for honour 参加承兑人
iQj{J1V accident insurance 意外保险
E|}Nj}( * Accident Insurance Association of Hong Kong 香港意外保险公会
rG%_O$_dO accident insurance scheme 意外保险计划
SmEd'YD!J accident year basis 意外年度基准
p q5H{ accommodation 通融；贷款
G8c}re
accommodation bill 通融票据；空头票据
}pZnWK+ accommodation party 汇票代发人
(I 0t* Se account balance 帐户余额；帐户结余
-Z& {$J account book 帐簿
+|w~j#j9` account collected in advance 预收款项
mZ&Mj.0+~ account current book 往来帐簿
1{gl RY ' account of after-acquired property 事后取得的财产报告
e ^& 8x account of defaulter 拖欠帐目
lMf5F8 account payable 应付帐款
,
&f20o account payee only [A/C payee only] 只可转帐；存入收款人帐户
)8> f account receivable 应收帐款
vK >^#b3 account receivable report 应收帐款报表
]
:#IZ0# account statement 结单；帐单；会计财务报表
lGgKzi9VD account title 帐户名称；会计科目
G7{: d accountant's report 会计师报告
?S7:KnU>K Accountant's Report Rules 会计师报告规则
;rdLYmmx^
accounting and auditing procedure 会计与审计程序；会计与核数程序
]lG\t'R Accounting Arrangements 《会计安排》
6$;)CO!h accounting basis 会计基础
7 i8qB462 accounting by Official Receiver 破产管理署署长呈交的帐目
r ?> Hg+ Accounting Circular 《会计通告》
@g2L=XF accounting class 会计类别
}u)G ERWO accounting date 记帐日期；会计结算日期
TBp5xz` accounting for money 款项核算
#gT^hl5/ Accounting Officer 会计主任
%),O9 *[9 accounting period 会计报告期；会计期
R63d
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nvs7s0@Fqe accounting practice 会计惯例
a5S/
O;ry accounting principle 会计准则
B{KD ] accounting record 会计记录
~ +$><qj accounting report 会计报告
2|o$ eq3t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
vw
2@}#\: Accounting Society of China 中国会计学会
_$lQK{@rY accounting statement 会计报表
by[(9+/z$ accounting system 会计制度；会计系统
k/Ro74f= accounting transaction 会计事项；帐务交易
wd 0A CF accounting treatment 会计处理
WS wmX 3rn accounting year 会计年度
"Y0[rSz,UW accretion 增值；添加
' .<"jZ accrual 应计项目；应累算数目
m$: a|'mS accrual basis 应计制；权责发生制
!XC7F UO accrual basis accounting 应计制会计；权责发生制会计
?P]md9$(+e accrue 应累算；应计
1mM52q.R4 accrued benefit 应累算利益
5!%/j,? accrued charges 应计费用
#8|NZ6x, accrued cumulative preference share dividend 应累算的累积优先股股息
eci\Q, accrued expenses 应累算费用
>>x V-1h: accrued interest payable 应付利息；应计未付利息
*(IO<KAg8 accrued interest receivable 应收利息；应计未收利息
^;_b!7* accrued right 累算权益
o%5Ao? z~ accruing profit 应累算的利润
<K'gvMG[ accumulated fiscal reserve 累积财政储备
GTe9 @ d accumulated profit 累积利润；滚存溢利
bV,R*C accumulated reserve 累积储备
DF =. G1 accumulation of surplus income 累积收益盈余
W=w@SO_?wp acquired assets 既得资产
ylJlICK acquisition 收购；购置；取得
9q{dRS[A acquisition cost 购置成本
|7fBiVo acquisition expenses 购置费用
XITQB|C??$ acquisition of 100% interest 收购全部股权
> `M\xt acquisition of control 取得控制权
S>Y?QQ3#wp acquisition of fixed assets 购置固定资产
Ymvd= F acquisition of shell “买壳”
1OL~ )X3 acquisition price 收购价
s 1q d/ act of God 天灾
S22 ; g acting partner 执事合伙人
uI wyan- active market 买卖活跃的市场；交投畅旺的市场；旺市
lEs/_f3;A active partner 积极参与的合伙人
\_'pUp22 active trading 交投活跃
9-SXu lgu actual circulation 实际流通
9tQk/niMM5 actual cost 实际成本
Z%=E/xT actual expenditure 实际开支；实际支出
eu;^h3u;b actual income 实际入息；实际收入；实际收益
B~rK3BS actual market 现货市场
G_]mNh actual price 现货价；实际价格
J-c7ZcTt actual profit 实际利润
2S/ 7f: actual quotation 实盘；实际价位；实际报价
W&#Nk5d actual year basis 按实际年度计算
lHXH03 actuals 实货
zYsGI<4 actuarial investigation 精算调查
~K`bl W47 actuarial principle 精算原则
ovO^uWz` actuarial report 精算师报告
yhmW-#+^e Actuarial Society of Hong Kong 香港精算学会
Lf9h;z># actuarial valuation 精算师估值
^g\%VIOD actuary 精算师
f*Bc`+ G ad referendum agreement 暂定协议；有待覆核的协定
Ek0.r)Nw ad valorem duty 从价税；按值征税
{n'}S( ad valorem duty system 从价税制
M}u2aW2]X ad valorem fee 从价费
&I= q% ad valorem tariff 从价关税
@ XMC$s additional allowance 额外免税额
oJy/PR 3 additional amount for unexpired risk 未过期风险的额外款额
{HeMdGn9 additional assessable profit 补加应评税利润
3u<2~!sR additional assessment 补加评税
cs)hq4-L` additional commitment 额外承担
$mlcaH additional commitment vote 额外承担拨款
ImVe 71mh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^;d ;b< additional dependent parent allowance 供养父母额外免税额
|99eD gK, additional provision 额外拨款
M\3!elp2z additional stamp duty 附加印花税
ovp>"VuC additional tax 补加税罚款；补加税款
3# unh`3b Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=Ju}{ bX adjudged bankrupt 被裁定破产
\D=B-dREq adjudicated bankrupt 裁定破产人
[<hi OB adjudication fee 裁定费；评定印花税额手续费；评估契据费
^M"g5+ q adjudication of bankruptcy 裁定破产；宣告破产
JI(|sAH adjudication of insolvency 裁定无力偿还债务
KtE`L4tW6 adjusted actual 经调整的实数；调整后的实数
/~:ztv\$M" adjusted current assets 经调整的流动资产；调整后的流动资产
78wcMQNX9 adjusted figure 经调整的数字；调整后的数额
Kt(p| adjusted liabilities 经调整的负债；调整后的负债
q$P"o].EK adjusted loss 经调整的亏损；调整后的亏损
paY%pU 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
@z.!Dby adjusted profit 经调整的利润；调整后的利润
t{9Ph]e adjusted surplus 经调整的盈余额；调整后的盈余额
JY q} YG=% adjusted value 经调整的价值；调整后的价值
s0CRrMk adjustment 调整；修订；理算〔保险〕
#<{MtK_ adjustment centre 调剂中心
p[Es4S}N adjustment lag 调整过程的时间差距；调整时差
r|+Zni] adjustment mechanism 调整机制
"$_ypgRrSR adjustment of loss 亏损调整
1mqFnVkf&+ adjustment process 调整过程；调整程序
b,wO^07-3^ adjustment range 调整幅度
[B
Al administered exchange rate 受管制汇率
$8)/4P?OL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O{PRK5 ^h administration expenses 行政费用
gTT-7 administration fee 手续费；行政费
iVRz administration in bankruptcy 破产管理
'J}lnt[V administration order 遗产管理令
9 +6"<r! administrator 管理人；遗产管理人
H;8(y4; administrator of the estate 遗产管理人
vs +N{ V admission of debt 债项承认书
W+vm!7wX0 admission of proof 接纳债权证明
&
Cg LF] advance 放贷款项；垫付款项；预支款项；预付款项
/e }k7U,^ advance account 暂支帐目；预付款帐户
2B#WWb advance compensation 预付补偿金
Q5ux**(Wr advance from shareholder 股东垫款
(@ Bw@9 advance pending reimbursement 预支以待日后付还
Wo&i)S<i0F advanced economy 先进经济体系
%zGPF advancement 预付；预付财产
Rp#SqRy` advances warrant 垫款令
ETtR*5Y 5 advancing 贷出
=S,^"D\Z: adverse balance 逆差
| zf||ju adverse exchange 逆汇
b\?`721BG advertisement addressed to shareholders 在报章刊登的致股东通告
.*,ZcO advice for collection 托收通知书
-{?Rq'H advice of drawing 提款通知书；汇票通知书
eUl[ gHP advice of payment 付款通知
()iJv f>@ Advisory Committee [Securities and Futures Commission]
Y:wds=lA 谘询委员会〔证券及期货事务监察委员会〕
a[/p(O Advisory Committee on Diversification 经济多元化谘询委员会
p w,.*N3P affidavit 誓章；遗产申报誓章
=~)n,5 affidavit of no receipt 述明无收款的誓章
;Zw28!#Rt affiliate 联号；联营公司；附属公司
u^uW< .#z affiliated company 附属公司；联号；联营公司
b$BUo8O} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
z9g Z/d affordability 负担能力
*\ > & African Development Bank [AfDB] 非洲开发银行
7W*OyH^ after-acquired property 事后取得的财产
(L\tp>
E- after-hours dealing 市后交易
D4G{= Y}G after-tax profit 税后盈利；税后利润；税后溢利
W\Gg!XsLk agency agreement 代理协议
-`( :L[ agency expenses 代理机构的开支
eWFlJ;= agency fee 代理费
Rj8l]m6U9 Agency Law 《代理法》
uzS57 O% agent 代理人；承销人
9X-DR agent of company 公司代理人
eK`tFs,u agent's fee 代理人费；经纪费
g$+ 3IVq& aggregate 总计；总数；总体数字
Q{%ow:;s* aggregate amount 总款额；总额
lm+wjhkN aggregate assets and liabilities 总体资产与负债
.p&M@h
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GRNH! :e aggregate demand 总需求
yfU1;MI aggregate gross position 总持仓量
|1neCP@ng aggregate limit 总限额
E^ rN) aggregate of salaries tax 合计薪俸税
rkD(K G9E aggregate performance 总体表现；总体业绩
%Z .!Bm: aggregate supply 总体供应
EV}%D9: aggregate surplus 总盈余
XjV7Ew^7 aggregate total 整体总额
- na]P3 s aggregate value 总值；合计价值
Tb}b* d 3 aggregated basis 合计基准
ALG + aggregated net chargeable income 合计应课税入息实额
}"szL=s aggregation 合并计算；合计；总和
(Fu9lW}n aggregation of incomes of husband and wife 夫妇入息合并计算
35ng_,t $ aggregation of property 财产的总和
</fzBaTo agio 差价；贴水
u+]zi"k^s 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》
]$7|1-&Y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=[P || 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
f}fM %0/5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rC'97`!K 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
g}f@8 ;TY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;;2s{{(R 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<|{=O9 agreement for a settlement 授产协议
P\Ka' i agreement for assignment 转让协议
A y{4R agreement for sale 售卖协议；买卖协议
]WS 7l @ agreement for sale and purchase 买卖协议
{P*RA'H3G agreement for the payment of interest 支付利息协议
6pH.sX$!_ agreement for the repayment of money 还款协议
2 nf{2edC agreement of reinsurance 再保险协议
Y,+$vj:y8 Agricultural Bank of China 中国农业银行
)!0>2,R1 air passenger departure tax 飞机乘客离境税
U+\\#5$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uG/Zpi airport tax 机场税
i6[Hu8 alcohol duty 酒精税
Ts.6 1Rx alienation 让与；让渡；转让
oRC j]9I$ alimony 生活费；赡养费
f>Ge
Em~ All Ordinaries Index [AOI] 所有普通股指数
+ 5 05 all risks 全险；综合险
G-Y8<mEh All Sales Record for Stock Market 《股票市场成交报告》
Baq&>] Allied Capital Resources Limited 新联财务有限公司
Tfj%Sb,zM
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5YR a2#d allocation letter 拨款信件
AH ; h #dT allocation of fund 分配款项；预留款项
NpSS/rd $ allocation of profit 利润分配；溢利分配
[z/O Y&kF allocation warrant 拨款令
EayZ*e ] allotment 分配；配股
wz'D4 B allotment notice 股份配售通知；配股通知
rUl Xx5f allotment of shares 股份分配
?8`b allowable 可获宽免；免税的
tFG&~tNc allowable business loss 可扣除的营业亏损
>1W)J3 allowable expenses 可扣税的支出
,}J(& allowance 免税额；津贴；备抵；准备金
aC;OFINK allowance for debts 债项的免税额
y3d`$'7H> allowance for depreciation by wear and tear 耗损折旧免税额
C}7Sh6 allowance for funeral expenses 殡殓费的免税额
@xmL?wz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7%C6gU! r allowance for repairs and outgoings 修葺及支出方面的免税额
6L8wsz CW allowance to debtor 给债务人的津贴
SI-s:%O alteration of capital 资本更改
M-eX>}CDm alternate trustee 候补受托人
-2f_e3jF amalgamation 合并
"I
u3&mc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V4_ZBeWA ambit of charges 征税范围；收费范围
E-CZk_K9 amended valuation 经修订的估值
wPyfne?~, American Commodities Exchange 美国商品交易所
:
x W.(^(d American Express Bank Limited 美国运通银行
6m?}oMz American Stock Exchange 美国证券交易所
r q>@ 0i amortization 摊销
QO~!S_FRH amount due from banks 存放银行同业的款项
h^cM#L^B amount due from banks abroad 存放海外银行同业的款项
m$ "B=b2 amount due from holding companies 控股公司欠款
\:8
>@Q amount due from local banks 存放本港银行同业的款项
L )kwMk amount due to banks 银行同业的存款
7V?TLGgd$ amount due to banks abroad 海外银行同业的存款
\#L}KW amount due to holding companies 控股公司存款
(r.[b amount due to local banks 本港银行同业的存款
bIR7g(PJ.b amount due to outport banks 外埠银行同业的存款
Rkgpa/te" amount for note issue 发行纸币的款额
FK<1SOE amount of bond 担保契据的款额
r"c<15g2' amount of consideration 代价款额
=5J}CPKbZI amount of contribution 供款数额
I~|.Re9a amount of indebtedness 负债款额
xzh`q amount of principal of the loan 贷款本金额
X$)<>e]!> amount of rates chargeable 应征差饷数额
*{ 6{ZKM amount of share capital 股本额
xO{yr[x"L amount of sums assured 承保款额
5*C#~gd& F amount of variation 变动幅度
it \3- amount of vote 拨款数额
oUoDj'JN{ amount payable 应付款额
yHe%e1 amount receivable 应收款额
rjz$~(&m6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:A"GO c, analysis 分析
4;=+qb ancillary risk 附属风险
]sB-}n) annual account 周年帐目；周年帐目报表；年度决算；年结
*6<<6f`( annual accounting date 年结日期
,Tjc\;~% annual allowance 每年免税额；年积金；年度津贴；年津
_ ZMoPEW annual balance 年度余额
Q3T@=z2j% annual disposable income 每年可动用收入
g{RVxGE7 annual estimates 周年预算
VB o=*gn,$ annual fee 年费
+K {J*
n annual general meeting 周年大会
{%gMA?b|" annual growth rate 年增率；每年增长率
zb.dVK`7N- annual long-term supplement 长期个案每年补助金
@p"m{ annual pensionable emolument 可供计算退休金的年薪
]2Zl\}GwY annual report 年报
s,Azcqem Annual Report on the Consumer Price Index 《消费物价指数年报》
o !bV;] annual return 周年报表；周年申报表；每年报税表格
j"1#n? 0 Annual Return Rules 《周年报表规则》
k^K>*mcJ annual review of consumer prices 每年消费物价回顾
jnho *,X annual roll-forward basis 逐年延展方式
R.^
Y'TLyc annual salary 年薪
4SlEc|'7@ annual statement 年度报表；年度决算表
@~sJ
((G[5 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
u7 L&cx annuitant 年金受益人
gM>geWB< annuity 年金
v[57LB annuity contract 年金合约
[_P ZdIN annuity on human life 人寿年金
O%}?DiSl antecedent debt 先前的债项
ZMEU4?F ante-dated cheque 倒填日期支票
~>SqJ&-moo anticipated expenditure 预期开支
:Y>FuE anticipated net profit 预期纯利
hh#p=Y(f anticipated revenue 预期收入
9X/]O<i,Es anti-inflation measure 反通货膨胀措施
Kjzo>fIC{ anti-inflationary stance 反通货膨胀立场
PUcxlD/a} apparent deficit 表面赤字
"Rc Ny~ apparent financial solvency 表面偿债能力
i24t$7q apparent partner 表面合伙人
eCFMWFh C application for personal assessment 个人入息课税申请书
ma TQ 0GX application of fund 资金应用
4 ))Z Bq? application to release as liquidator and to destruct the books of accounts and documents
A*^aBWFR 申请免除清盘人职务及毁灭帐簿与文件
/F@CrNFb( appointed actuary 委任精算师
4 '"C8vw. appointed auditor 委任核数师；委任审计师
(P'{A>aHl0 appointed trustee 委任的受托人
bY &!d. appointer 委任人
8n??/VDRl apportioned pro rata 按比例分摊
X)Zc*9XA apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
XC vL` apportionment formula 分摊方程式
Cg_9V4h.C apportionment of estate duty 遗产税的分摊
u'`eCrKT* appraisal 估价；评估
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!\Xp appreciable growth 可观增长
!:baG]Y appreciable impact 显着影响
*{DpNV8" appreciable increase 可观增长
duQ , 6 appreciation 增值；升值
TAB'oLNp appreciation against other currencies 相对其他货币升值
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K(0tG:5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0#Ae< appreciation tax 增值税
717S3knlv appropriation 拨款；拨用；拨付
O#Ma Z.= appropriation account 拨款帐目
N1iP!m9Q Appropriation Bill 拨款法案
)5Wt(p:T6_ appropriation-in-aid system 补助拨款办法
&$yxAqdab approved assets 核准资产
+ 9ex ap27 approved basket stock 认可一篮子证券
/#}o19(-d approved budget 核准预算
;x.5_Xw{. approved charitable donation 认可慈善捐款
\Vb|bw'e( approved charitable institution 认可慈善机构
V9Pw\K!w#\ approved currency 核准货币；认可货币
2:oAS approved estimates 核准预算
y=!7PB_\| approved estimates of expenditure 核准开支预算
%\^VxM approved overseas insurer 核准海外保险人
q?y-s approved overseas trust company 核准海外信托公司
*[Im]. approved pooled investment fund 核准汇集投资基金
rHi BW! approved provident fund scheme 认可公积金计划
L8,/ approved provision 核准拨款
0@ yw#.j approved redeemable share 核准可赎回股份
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G,6 approved regional stock 认可地区性证券
G , e!!J approved retirement scheme 认可退休金计划
(1e,9 !? approved subordinated loan 核准附属贷款
ULH<FDot arbitrage 套戥；套汇；套利
@)XR arbitrageur 套戥者；套汇者
Tm\a%Z`U> arbitrary amount 临时款项
O@HL%ha arrangement 措施；安排；协定
Qp CTHpZ arrears 欠款
AZ>F+@ d arrears of pay 欠付薪酬
+I3j 2u8L arrears of revenue 逾期未收税款；逾期未收的帐项
i0n u5kD+d articles of association 组织章程；组织细则；组织章程细则
?t)Mt](" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
a(IU Ah*mO ascertainment of profit 确定利润
XM f>B| "Asia Clear" “亚洲结算系统”
BdrYc^?JL] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(<2!^v0.M Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
I= 2jQ>$Q Asian Development Fund [ADF] 亚洲发展基金
|@5G\N - Asian dollar bond 亚洲美元债券
`*WzHDv5p Asian dollar market 亚洲美元市场
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5O Asian dollar rate 亚洲美元利率
#(}'G* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}Q a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GC`/\~TM asked price 沽盘；喊价；索价；卖方报价
v, |jmv+: assessable income 应评税入息
[}I|tb>Pg assessable loss 应评税亏损
9zl-C*9vj assessable profit 应评税利润
T ]x]hQ assessable value 应评税值
Q[Gs%/> assessed profit 估定利润
(QTQxZ assessed value 经评估价值
1} R\L" assessment 评税；评定；估价；评税单
CC)Mws+2 assessment number 评税编号；估价编号
{>UT'fa- assessment of additional tax 补加税评税
3/y"kl:< - assessment of performance 业绩评估；实绩评价
:28[k~.bo Assessor 评税主任
f}EsS asset price bubbles 资产价格泡沫
RK/>5 asset-backed securities 具资产保证的证券
:} -VLp4b assets accretion 资产增值
rn]F97v@] assets and liabilities 资产与负债
,]tEh:QC assets betterment statement 资产递增表；资产改进表
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?<QKOe assets lending 实物放款；有抵押贷款
3N ?" s1U assets of the company passing on the death 死者去世时转移的公司资产
iUbcvF3aP assets pledged as security for liabilities 用作负债抵押的资产
iD.p KG assets portfolio 资产投资组合
cx[[K. assets price 资产价格
i 0u `J assets quality 资产质素
RdB,;Um9f assets realization 资产变现
5?A<('2 assets refinancing arrangement 资产再集资安排
`(r0+Qx assets securitization 资产证券化
yU>ucuF assets situated outside Hong Kong 在香港以外地方的资产
+~EnrrT+W assets stripping 削减资产；拆卖资产
.qLX jU assets value 资产值
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`n'W assignee 承让人
^HU>fkSk assignment 转让；转让书；转让契
CF6qE G6 assignment of interest 权益转让
:Wihb#TO) assignment of letters patent and trade mark 专利证书及商标转让
_yp<#q] assignment of property 物业转让；物业转让书
$9h^tP'CV assignment right 转让权
Pv|sPIIB7 assignor 转让人
ymn@1BA8J associate 有联系的人；有关连人士；相联者；合伙人；联系人
Yfx?3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&14xYpD< associate member 附属会员
)-m/(- associated body corporate 相联法人团体
z SjZTA/Z associated company 相联公司；联属公司
j$<g8Bg=o associated corporation 相联法团
85q!FpuH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
`_sKR,LhB 公认会计师公会〔英国〕
XqGa]/;} Association of Futures Exchange Brokers 香港期货经纪协会
I+QM":2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#r,!-;^'p association of underwriters 承保人组织
cd`P'G DF assumption of control 接管
g 'Wr+( A_ assurance 担保；保险；转易；转易书
Z 5g*' assurance of interest 权益的转易
U] P{~ at 19XX price 按一九ＸＸ年价格计算
<kJ`qbOU at a discount 按赔价计算；按贴水价格计算；打折扣
|9Y~k,rF at a premium 按溢价计算；按升水价格计算
hY /qMK5 at call 通知付款；按通知
Kpkpr`:)] at constant market price 按固定市价计算
9VMk ? at constant price 按固定价格计算
&;R BG$t at cost 按成本计算
@YVla !5O@ at current market price 按当时市价计算；按现时市价计算
H6Ytp^ ~> at current price 按当时价格计算；按现时价格计算
_0y]U];ce at factor cost 按要素成本计算；按生产要素成本计算
21my9Ui] at money-of-the-day price 按付款当日价格计算
wb%4f6i at or better 按指定或较佳价位〔买卖指令〕
Ce~Pms] at par 按面值计算；平价
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\p%D;g+c at the close 按收市盘
)=cJW(nfP at the opening 按开市盘
o=-Af|#b attestation 见证；见证条款
2*V]jO at-the-money option 平价期权
! ?sB=qo attorney 受权人；受托代表人
>`|Wg@_ attornment 新拥有人承认书
<?:h(IZe[ attributable profit 可归属利润
hOYX attributable share value 可归属股份价值
<nK@+4EH"o Auckland Stock Exchange 奥克兰证券交易所
(w`_{%T auction 拍卖
0>"y)T3 auctioneer 拍卖商
oFhBq0@ audit 审计；核数
aWNj l Audit Commission 审计署
S~W;Ld<>fB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
efuiFN; 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
AF, ;3G audit review 帐目审查
FxT] *mo Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*\_>=sS x; audited account 审计帐目；经审计的帐目
[ {HTGz@( audited annual account 经审计的周年帐目
;Ah eeq746 audited balance sheet 经审计的资产负债表
\mZB*k)+ auditor 核数师；核数主任；审计师
lk` |u$KPz auditor's certificate 核数师证明书；审计师证明书
8bf@<VTO _ auditor's report 核数师报告；审计师报告
E&Zt<pRf;2 Aussie bond 澳元债券
fl4 0jo] austerity budget 紧缩预算
8@){\.M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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p( PI?]X Australia All Ordinaries Index 澳洲所有普通股票指数
'*EK i Australian Dollar [AUD] 澳元
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9m\h Australian Options Market 澳大利亚期权市场
1@}<CWE9 Australian Securities Commission 澳洲证券事务监察委员会
ERIF#EY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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hTs Australian Stock Exchange 澳大利亚证券交易所
+ Hj SU2 Austrian Schilling [ATS] 奥地利先令
Zad>i w} authentication 认证；鉴证
3HNm`b8G4m authority to purchase 委托购买证；委购书
brK7|&R< authorization 认可；核准；授权；授权书
b &]z^_m) authorization by direction 指示授权
k2.\1}\ authorization by instruction 指令授权
OB++5Wd authorization by warrant 令状授权
i>C%[dk9 authorization of unit trust 单位信托的认可
_n4_;0 authorized agent 指定代理人
i2-]Xl authorized capital 法定资本
C' WX$!$d authorized clerk 出市员
C+_UI x]A authorized dealer 认可交易商
?0-3J )kW authorized financial institution 认可财务机构
`=Rxnl,<U authorized fund 认可基金
r9<#R=r)}J authorized fund house 获授权的基金公司；认可基金公司
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q1 9$ authorized institution 认可机构
~Q]/ =HK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m E'HRv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D( y
c authorized insurer 获授权保险人；获认可承保人
#T V #* authorized investment 特准投资项目
o=PW)37> authorized person 获授权人
7UqDPEXU]` authorized representative 获授权代表
4QYS tDFe authorized share capital 法定股本
vbtjPse automated quotation system 自动报价系统
7mn&w$MS4: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sQ&<cBs2 自动交易系统〔香港期货交易所有限公司〕
C0khG9,BL automatic adjustment mechanism 自动调整机制
7W+{U0 2O automatic adjustment system 自动调整系统
:G=ol2Q Automatic Clearing House 自动票据交换所
e&K 7n@ automatic exchange rates accumulation system 自动化汇率累集系统
r1z +yx Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m:k; ?p:x automatic teller machine [ATM] 自动柜员机
[.$/o} autopay 自动转帐
p9 !jM\( available assets 可用资产
')iyD5/4 available fiscal reserve 现存财政储备
?;Da%VS3 available profit 可用利润
@RCZ![XYWg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l[<o t9P[ average 平均；平均数；海损
l*Fp}d. average basic salary 平均基本薪金
rT[b ^l} average consumer expenditure 平均消费开支；一般消费开支
=B`=f,,#3 average cost 平均成本
.Q{VY]B^ average cost of land production 增辟土地平均成本
uLfk>&hc average daily turnover 平均每日成交额
F uAs$; average daily wage rate 平均每日工资率
K ;`W4:, average expenditure pattern 平均开支模式
-zZb]8\E average growth rate 平均增长率
x]608I
T average net fixed assets 固定资产平均净值
5 o[E8c 8 average of relatives 相对价格平均数
tVNFulcz$ average price 平均价格
aU$8 0 average propensity to consume 平均消费倾向；一般消费倾向
i3) 7Qa[ average propensity to save 平均储蓄倾向；一般储蓄倾向
|Qpd<L average rate 平均率
g6$\i
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M o i>Dp average stock 平均库存；平均存货
hVCxw Tg^X average yearly rent 平均年租
e?\hz\^ avoidance of double taxation 避免双重课税
mZ0_^ avoidance of tax 避税
