A:
%imI.6 A share Ａ股；甲类股份
tBB\^x q: abatement of tax 减税；减扣免税额
c]Z@L~WW ABN AMRO Bank N.V. 荷兰银行
4Su|aWL- above-the-line expenditure 线上项目支出；经常预算支出
ta;q{3fe above-the-line receipt 线上项目收入；经常预算收入
GkU]>8E'" ABSA Asia Limited 南非联合亚洲有限公司
:o37 V! absolute change 绝对数值变更
+ cXdF absolute expenditure 实际开支
y [jck: absolute guideline figure 绝对准则数字
!3*:6 absolute interest 绝对权益
}c]u'a!4 absolute order of discharge 绝对破产解除令
pnTuYT^%) absolute profit margin 绝对利润幅度
?z{Z!Bt?=) absolute value 实值；绝对值
e&k=f V absolutely vested interest 绝对既得权益
=6YffXa_s absorbed cost 已吸收成本；已分摊成本
w *Txc} absorption 吸收；分摊；合并
[}*xxy absorption rate 吸收率；摊配率；分摊率
0?80V' ACB Finance Limited 亚洲商业财务有限公司
o],z/MPL acceptable form of reciprocity 合理的互惠条件
c.?+rcnq acceptable rate 适当利率；适当汇率
>Hd Pcsl L acceptance agreement 承兑协议
sj W;Nsp acceptance for honour 参加承兑
sUe<21: acceptor 承兑人；接受人；受票人
]r&dWF acceptor for honour 参加承兑人
paYvYK-K? accident insurance 意外保险
WHk rd8 Accident Insurance Association of Hong Kong 香港意外保险公会
w~a_FGYX accident insurance scheme 意外保险计划
iJaA&z5sr accident year basis 意外年度基准
n/
m7+=]v accommodation 通融；贷款
7eU|iDYo accommodation bill 通融票据；空头票据
h 0c&}kM accommodation party 汇票代发人
fU^6h`t account balance 帐户余额；帐户结余
` mp3ORR;$ account book 帐簿
@%[ dh@oY account collected in advance 预收款项
0}4FwcCr\ account current book 往来帐簿
8GKqPS+
account of after-acquired property 事后取得的财产报告
2EAY`}Rl6. account of defaulter 拖欠帐目
K0 6 E: account payable 应付帐款
IpYw<2' account payee only [A/C payee only] 只可转帐；存入收款人帐户
z~0f[As. account receivable 应收帐款
< c!I\y account receivable report 应收帐款报表
u^X,ASkQ account statement 结单；帐单；会计财务报表
#Zq[.9!q{ account title 帐户名称；会计科目
\X] accountant's report 会计师报告
yv+DM`0 Accountant's Report Rules 会计师报告规则
b&g`AnYT accounting and auditing procedure 会计与审计程序；会计与核数程序
kN8?.V%Utw Accounting Arrangements 《会计安排》
x7!YA>
accounting basis 会计基础
^`f( Pg! accounting by Official Receiver 破产管理署署长呈交的帐目
wK*b2r}0/ Accounting Circular 《会计通告》
|]=s accounting class 会计类别
,\CG}-v@CN accounting date 记帐日期；会计结算日期
(
L ]C accounting for money 款项核算
}'c@E0" Accounting Officer 会计主任
z@tIC^s accounting period 会计报告期；会计期
y&(R1Y75 accounting policy 会计政策；会计方针
,/1 [(^e accounting practice 会计惯例
iosL&*'8 accounting principle 会计准则
XKEbK\ accounting record 会计记录
@7z_f!'u accounting report 会计报告
W^T6^q5;H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
PvkHlb^ x% Accounting Society of China 中国会计学会
4 +2hj*I accounting statement 会计报表
Z5[f accounting system 会计制度；会计系统
%:=Jr#a accounting transaction 会计事项；帐务交易
LQ'VhNU accounting treatment 会计处理
UEh-k" accounting year 会计年度
*<IQ+oat,a accretion 增值；添加
U66}nN9 accrual 应计项目；应累算数目
Y)KO*40c accrual basis 应计制；权责发生制
D Kng.P accrual basis accounting 应计制会计；权责发生制会计
B `;DAs mT accrue 应累算；应计
V + dFL9 accrued benefit 应累算利益
=7P(T`j accrued charges 应计费用
^hIKDc!.m accrued cumulative preference share dividend 应累算的累积优先股股息
4SGF8y@WU accrued expenses 应累算费用
lKA2~ o accrued interest payable 应付利息；应计未付利息
$@}\T accrued interest receivable 应收利息；应计未收利息
]>" q>XgnI accrued right 累算权益
c
;@k\6 accruing profit 应累算的利润
:978D0}{p accumulated fiscal reserve 累积财政储备
mj^]e/s% accumulated profit 累积利润；滚存溢利
n<3*7/- accumulated reserve 累积储备
:d`8:gv? accumulation of surplus income 累积收益盈余
KGq4tlM6 acquired assets 既得资产
Xw<5VIAHm; acquisition 收购；购置；取得
bR&<vrMmrA acquisition cost 购置成本
FK!UUy; acquisition expenses 购置费用
)WR*8659e acquisition of 100% interest 收购全部股权
dq
U.2~9 acquisition of control 取得控制权
*Jm U",X acquisition of fixed assets 购置固定资产
K26x,m]p acquisition of shell “买壳”
1u\kxlZ acquisition price 收购价
v>]^wH>/" act of God 天灾
%n< .)R acting partner 执事合伙人
,Y_ [+ active market 买卖活跃的市场；交投畅旺的市场；旺市
m< wEw-1. active partner 积极参与的合伙人
J6m(\o active trading 交投活跃
)9mU E* [ actual circulation 实际流通
g$eZT{{W actual cost 实际成本
Z+J; nl actual expenditure 实际开支；实际支出
?&>H^}gDZ actual income 实际入息；实际收入；实际收益
Kj`sq":Je0 actual market 现货市场
o7#Mr`6H actual price 现货价；实际价格
S&w(H'4N actual profit 实际利润
8QaF(? actual quotation 实盘；实际价位；实际报价
AXOR<Ns` actual year basis 按实际年度计算
@[] A&)B actuals 实货
q oJ4w7 actuarial investigation 精算调查
Ze>Pg.k+ actuarial principle 精算原则
'RjMwJ y{ actuarial report 精算师报告
eH y.<VX Actuarial Society of Hong Kong 香港精算学会
i<]Y0 _?s actuarial valuation 精算师估值
#&jr9RB actuary 精算师
AG==A&d>$ ad referendum agreement 暂定协议；有待覆核的协定
4t;m^Iv ad valorem duty 从价税；按值征税
d;c<" + ad valorem duty system 从价税制
0-{l4;o ad valorem fee 从价费
I-`qo7dQ_S ad valorem tariff 从价关税
a vI additional allowance 额外免税额
B%e#u.'6 additional amount for unexpired risk 未过期风险的额外款额
fpK` additional assessable profit 补加应评税利润
%=O$@.%Zc additional assessment 补加评税
/^>yDG T,0 additional commitment 额外承担
}{(|^s = additional commitment vote 额外承担拨款
>RMp`HxDf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bk#t+tuk additional dependent parent allowance 供养父母额外免税额
!Ho=(6V additional provision 额外拨款
>5|;8v-r
additional stamp duty 附加印花税
?fXlrJ additional tax 补加税罚款；补加税款
k-M-=VvA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$ *u{i4b adjudged bankrupt 被裁定破产
9ywPWT[^ adjudicated bankrupt 裁定破产人
RL;>1Q,H adjudication fee 裁定费；评定印花税额手续费；评估契据费
:8<\]}J adjudication of bankruptcy 裁定破产；宣告破产
2\,vq
R adjudication of insolvency 裁定无力偿还债务
Cq0S8O r 0 adjusted actual 经调整的实数；调整后的实数
#(`@D7S" adjusted current assets 经调整的流动资产；调整后的流动资产
B?xu!B, adjusted figure 经调整的数字；调整后的数额
L,F )l2 adjusted liabilities 经调整的负债；调整后的负债
x _3Zd adjusted loss 经调整的亏损；调整后的亏损
$K,6!FyBa adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
) n[ oP% adjusted profit 经调整的利润；调整后的利润
o5N];Nj adjusted surplus 经调整的盈余额；调整后的盈余额
rl,6r u adjusted value 经调整的价值；调整后的价值
|Gw[vY adjustment 调整；修订；理算〔保险〕
82X}@5o2 adjustment centre 调剂中心
3pp Y@_1 adjustment lag 调整过程的时间差距；调整时差
~la=rh 3 adjustment mechanism 调整机制
I!)gXtJA" adjustment of loss 亏损调整
_cZ`7 ]Z adjustment process 调整过程；调整程序
at/v.U |F adjustment range 调整幅度
G~{xTpL administered exchange rate 受管制汇率
9 GdrJ~h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AUnRr +o administration expenses 行政费用
xy% lp{ administration fee 手续费；行政费
!P, 9Sg&5) administration in bankruptcy 破产管理
6t5)rlT administration order 遗产管理令
1GY[1M1^ administrator 管理人；遗产管理人
<[^nD>t_ administrator of the estate 遗产管理人
"Yn <]Pa _ admission of debt 债项承认书
vO1P %) admission of proof 接纳债权证明
lHpo/ R : advance 放贷款项；垫付款项；预支款项；预付款项
eB:obz
advance account 暂支帐目；预付款帐户
xa #:oKF3 advance compensation 预付补偿金
T[=XGAJ advance from shareholder 股东垫款
;<#fZ0(l; advance pending reimbursement 预支以待日后付还
y @AKb advanced economy 先进经济体系
-/aDq? << advancement 预付；预付财产
zjh&?G]:G advances warrant 垫款令
kRgyvA,*; advancing 贷出
{sy#&m(e l adverse balance 逆差
g
S;p:: adverse exchange 逆汇
Uq/(xh,t5 advertisement addressed to shareholders 在报章刊登的致股东通告
[?BmW {*u. advice for collection 托收通知书
x# e(&OjN7 advice of drawing 提款通知书；汇票通知书
Nh41o0 advice of payment 付款通知
#3$U &|` Advisory Committee [Securities and Futures Commission]
HLAYmXX"w 谘询委员会〔证券及期货事务监察委员会〕
V9 "Kro Advisory Committee on Diversification 经济多元化谘询委员会
jo ifIp_ affidavit 誓章；遗产申报誓章
=M G affidavit of no receipt 述明无收款的誓章
)\uy 0+b affiliate 联号；联营公司；附属公司
: H<u@% affiliated company 附属公司；联号；联营公司
?T5^hQT
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{"e/3 affordability 负担能力
0x0.[1mB African Development Bank [AfDB] 非洲开发银行
9 il!w
g? after-acquired property 事后取得的财产
4j)Y> after-hours dealing 市后交易
=L<OTfVE after-tax profit 税后盈利；税后利润；税后溢利
5.xvOi|. agency agreement 代理协议
<27B*C M agency expenses 代理机构的开支
8 &VwAo agency fee 代理费
L.15EXAB Agency Law 《代理法》
%|Vo Zx ^ agent 代理人；承销人
hE!3kaS agent of company 公司代理人
doXd6q4H agent's fee 代理人费；经纪费
SV]M]CAe aggregate 总计；总数；总体数字
_3T*[s;H aggregate amount 总款额；总额
LaJc ;J t$ aggregate assets and liabilities 总体资产与负债
G`w,$:, aggregate at constant price 按固定价格计算的总体数字
-nO('(t aggregate demand 总需求
KbH#g>.oB aggregate gross position 总持仓量
[kFX>G4 aggregate limit 总限额
<l5{!g aggregate of salaries tax 合计薪俸税
3OFv_<6 aggregate performance 总体表现；总体业绩
oCSf$g8q aggregate supply 总体供应
m0F -[k3) aggregate surplus 总盈余
`S<uh9/ aggregate total 整体总额
(H+'sf^h aggregate value 总值；合计价值
5Zn3s() aggregated basis 合计基准
vsoj] R$C aggregated net chargeable income 合计应课税入息实额
[_qBp:_j?s aggregation 合并计算；合计；总和
,^|+n()O aggregation of incomes of husband and wife 夫妇入息合并计算
W1y,.6 aggregation of property 财产的总和
kOR%<#:J agio 差价；贴水
xVKx#X9yk Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
I]Wb\&$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)TyL3Z\>( 《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》
D2>EG~xWq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)sB`!:~HjP 《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》
"=| yM~V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
TDY }oGmNn 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\{G6!dV|S agreement for a settlement 授产协议
^gky i/z agreement for assignment 转让协议
8c__ U< agreement for sale 售卖协议；买卖协议
o LX6w agreement for sale and purchase 买卖协议
1y_{#,{> agreement for the payment of interest 支付利息协议
u
bP2ws agreement for the repayment of money 还款协议
ClV MZ agreement of reinsurance 再保险协议
)J (ekfM Agricultural Bank of China 中国农业银行
Aid{PG Dk air passenger departure tax 飞机乘客离境税
OU9=O> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0+r/>-3] airport tax 机场税
HK&F'\'} alcohol duty 酒精税
Z/;rM8[{& alienation 让与；让渡；转让
wC=IN alimony 生活费；赡养费
&.7\{q\( All Ordinaries Index [AOI] 所有普通股指数
-mX
_I{BJ all risks 全险；综合险
)l30~5u<J All Sales Record for Stock Market 《股票市场成交报告》
=q5A@!D Allied Capital Resources Limited 新联财务有限公司
G!O D7: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)KB v[| allocation letter 拨款信件
|}q0 G~l allocation of fund 分配款项；预留款项
7\a(Imq allocation of profit 利润分配；溢利分配
3QUe:8 allocation warrant 拨款令
D9H|]W ~ allotment 分配；配股
W
.Hv2 r3 allotment notice 股份配售通知；配股通知
C)#:zv m allotment of shares 股份分配
aQFY Sl allowable 可获宽免；免税的
1 ,D2][ allowable business loss 可扣除的营业亏损
[ (ty{ allowable expenses 可扣税的支出
Di-"y, [ allowance 免税额；津贴；备抵；准备金
34 8Bu 7': allowance for debts 债项的免税额
&R* d/~SU allowance for depreciation by wear and tear 耗损折旧免税额
NZeI qhj allowance for funeral expenses 殡殓费的免税额
s o ~p+] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f^%v IB ~[ allowance for repairs and outgoings 修葺及支出方面的免税额
{,s:vPoiA allowance to debtor 给债务人的津贴
'Q(A5zfN]Y alteration of capital 资本更改
O%c6 vp7 alternate trustee 候补受托人
tinN$o
Xy amalgamation 合并
=/dW5qy;*+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gdCU1D\ ambit of charges 征税范围；收费范围
{_[l,tdZ amended valuation 经修订的估值
&,$A7: American Commodities Exchange 美国商品交易所
i,4JS,82I American Express Bank Limited 美国运通银行
7BI0g@$Nn] American Stock Exchange 美国证券交易所
G =< KAJ amortization 摊销
SC|cCK hqi amount due from banks 存放银行同业的款项
M 9f*7{c amount due from banks abroad 存放海外银行同业的款项
7)_0jp~2 amount due from holding companies 控股公司欠款
2N) Ywqvj amount due from local banks 存放本港银行同业的款项
},i? 3dSvl amount due to banks 银行同业的存款
3\D jV2t amount due to banks abroad 海外银行同业的存款
#v(+3Hp
amount due to holding companies 控股公司存款
iNQk {n amount due to local banks 本港银行同业的存款
$ (zJ amount due to outport banks 外埠银行同业的存款
ZibHT:n amount for note issue 发行纸币的款额
qM1$?U amount of bond 担保契据的款额
&LL81u6=S amount of consideration 代价款额
`+zr PpX amount of contribution 供款数额
uft~+w
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P'Y8
t amount of principal of the loan 贷款本金额
@KS:d\l}U amount of rates chargeable 应征差饷数额
;WGY)=-gv amount of share capital 股本额
jsez$m%vs amount of sums assured 承保款额
l0Pg`wH, amount of variation 变动幅度
u: ,B"! amount of vote 拨款数额
a~XNRAh amount payable 应付款额
:K8T\ amount receivable 应收款额
Nr(WbD[T Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8sbS7*# analysis 分析
3 !}'A ancillary risk 附属风险
!%@n0 67 annual account 周年帐目；周年帐目报表；年度决算；年结
;[9cj&7C< annual accounting date 年结日期
},f7I ^s| annual allowance 每年免税额；年积金；年度津贴；年津
Y_)04dmr@[ annual balance 年度余额
-OkKLub annual disposable income 每年可动用收入
s}?98?tYB annual estimates 周年预算
7Q[ P annual fee 年费
Kw ?,A
annual general meeting 周年大会
9d2$F9]:o annual growth rate 年增率；每年增长率
ORHC bw 9 annual long-term supplement 长期个案每年补助金
d!wd,Xj} annual pensionable emolument 可供计算退休金的年薪
m]DjIs*@%h annual report 年报
Rwy:.)7B$q Annual Report on the Consumer Price Index 《消费物价指数年报》
fp>o ^+VB annual return 周年报表；周年申报表；每年报税表格
{H>iL Annual Return Rules 《周年报表规则》
6Jj)[ R\5= annual review of consumer prices 每年消费物价回顾
?_tOqh@in annual roll-forward basis 逐年延展方式
#bdJ]v.n annual salary 年薪
)m)>k` 0 annual statement 年度报表；年度决算表
~RMOEH.o 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
Gu_s:cgB9F annuitant 年金受益人
Y":hb;& annuity 年金
A6UtpyS*' annuity contract 年金合约
)?TJ{'m annuity on human life 人寿年金
|x kixf4zz antecedent debt 先前的债项
!8A5Y[(XD ante-dated cheque 倒填日期支票
H"&N<"hw anticipated expenditure 预期开支
K1+,y1c anticipated net profit 预期纯利
m=}kGzIY4 anticipated revenue 预期收入
@wa/p`gj5w anti-inflation measure 反通货膨胀措施
km|~DkJ\a` anti-inflationary stance 反通货膨胀立场
Nm^q.)dO apparent deficit 表面赤字
qK#* UR0% apparent financial solvency 表面偿债能力
.#Sd|C]R7 apparent partner 表面合伙人
8;Pdd1GyUL application for personal assessment 个人入息课税申请书
(ZI&'"H application of fund 资金应用
I'yhxymZ; application to release as liquidator and to destruct the books of accounts and documents
YInW)My.h 申请免除清盘人职务及毁灭帐簿与文件
H[G EAQO appointed actuary 委任精算师
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h appointed auditor 委任核数师；委任审计师
em W#ZX appointed trustee 委任的受托人
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Th - appointer 委任人
x208^=F\\ apportioned pro rata 按比例分摊
|ow hF apportionment 分配；分摊
( h%wO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i$NnHj| apportionment formula 分摊方程式
jgO{DNe(= apportionment of estate duty 遗产税的分摊
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D<r appraisal 估价；评估
)1]C%)zn appreciable growth 可观增长
@rJ#D r appreciable impact 显着影响
k~hL8ZT[ appreciable increase 可观增长
sP&E{{<QTF appreciation 增值；升值
Z 'f y9 appreciation against other currencies 相对其他货币升值
zf S<X appreciation of the exchange value of Hong Kong dollar 港元汇值上升
eVlI:yqppj appreciation tax 增值税
"xO`&a { appropriation 拨款；拨用；拨付
#IXQ;2%E appropriation account 拨款帐目
[ z&y]~ Appropriation Bill 拨款法案
}0!\%7-Q appropriation-in-aid system 补助拨款办法
~ \kRW6 approved assets 核准资产
9GGBJTk- approved basket stock 认可一篮子证券
&#)3 v8 approved budget 核准预算
c,-< 4e approved charitable donation 认可慈善捐款
P$oa6`%l approved charitable institution 认可慈善机构
]O \6.>H approved currency 核准货币；认可货币
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approved estimates 核准预算
Tfx Kvol' approved estimates of expenditure 核准开支预算
3)e eUO+ approved overseas insurer 核准海外保险人
"vJADQ4F approved overseas trust company 核准海外信托公司
Nyo6R9 ^ approved pooled investment fund 核准汇集投资基金
vLC&C-f approved provident fund scheme 认可公积金计划
zzx4;C",u approved provision 核准拨款
[NFAdE approved redeemable share 核准可赎回股份
~/.&Z`ls approved regional stock 认可地区性证券
0FW=8hFp, approved retirement scheme 认可退休金计划
JBg>E 3*N approved subordinated loan 核准附属贷款
FUOvH 85f arbitrage 套戥；套汇；套利
N0Y! arbitrageur 套戥者；套汇者
dG|\geD arbitrary amount 临时款项
UnMDdJ\ arrangement 措施；安排；协定
LTCj w_<7 arrears 欠款
@z,'IW74V arrears of pay 欠付薪酬
8~I>t9Q+ arrears of revenue 逾期未收税款；逾期未收的帐项
h ?O-13v articles of association 组织章程；组织细则；组织章程细则
:,u+[0-S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
F 4h EfO3 ascertainment of profit 确定利润
tJn2:}-s "Asia Clear" “亚洲结算系统”
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xg Y q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^:q(ksssY Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
j IW:O Asian Development Fund [ADF] 亚洲发展基金
du qu}*Jw Asian dollar bond 亚洲美元债券
]#q dA(Kl Asian dollar market 亚洲美元市场
E }yxF . Asian dollar rate 亚洲美元利率
jc?H ip' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$ OR>JnV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
] x Kmz asked price 沽盘；喊价；索价；卖方报价
YA|*$$ assessable income 应评税入息
EHb:(|UA%8 assessable loss 应评税亏损
PNG'"7O assessable profit 应评税利润
[WK_Vh{ assessable value 应评税值
W%wS+3Q/ assessed profit 估定利润
2sTyuH . assessed value 经评估价值
nxJhK
T assessment 评税；评定；估价；评税单
v{jl)?`~w assessment number 评税编号；估价编号
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$KlF Y assessment of additional tax 补加税评税
M aEh8* assessment of performance 业绩评估；实绩评价
Vz,WPm$I Assessor 评税主任
vB,N6~r> asset price bubbles 资产价格泡沫
6SmSu\lgV asset-backed securities 具资产保证的证券
:[rx|9M6 assets accretion 资产增值
C$hsR& assets and liabilities 资产与负债
< FJ#Hy+ assets betterment statement 资产递增表；资产改进表
gsR"d@! assets lending 实物放款；有抵押贷款
vS0P] AUo assets of the company passing on the death 死者去世时转移的公司资产
byMO&Lb* assets pledged as security for liabilities 用作负债抵押的资产
r9%W?fEBp assets portfolio 资产投资组合
_Nj;Ni2rD assets price 资产价格
"K@os< assets quality 资产质素
vKW%l assets realization 资产变现
;L`'xFo>> assets refinancing arrangement 资产再集资安排
#8R Q7|7b| assets securitization 资产证券化
&@Q3CC DS assets situated outside Hong Kong 在香港以外地方的资产
f+1]#"9i| assets stripping 削减资产；拆卖资产
V*AG0@& ! assets value 资产值
eMF%!qUr assignee 承让人
7~65 @&P> assignment 转让；转让书；转让契
%_u3N p assignment of interest 权益转让
IFE C_F> assignment of letters patent and trade mark 专利证书及商标转让
x;SrJVDN assignment of property 物业转让；物业转让书
4*54"[9Hr# assignment right 转让权
B|%;(bM2C assignor 转让人
qle\c[UM5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
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e#y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/yOd]N;$ associate member 附属会员
pUPb+:^R associated body corporate 相联法人团体
<ya3|ycnS associated company 相联公司；联属公司
*7R3EUUk associated corporation 相联法团
5p>a]gp Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fT@ #S}t 公认会计师公会〔英国〕
k`&mHSk- Association of Futures Exchange Brokers 香港期货经纪协会
(;n|>l?* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@M,_m X association of underwriters 承保人组织
87HV D Di assumption of control 接管
15zL,yo assurance 担保；保险；转易；转易书
mrJQB I+ assurance of interest 权益的转易
o#T,vu0s at 19XX price 按一九ＸＸ年价格计算
| 9 %>R* at a discount 按赔价计算；按贴水价格计算；打折扣
"[8](3\v at a premium 按溢价计算；按升水价格计算
$nVTN .k at call 通知付款；按通知
V^0*S=N at constant market price 按固定市价计算
5|Y4GQVz at constant price 按固定价格计算
b+C>p2 % at cost 按成本计算
dv,8iOL at current market price 按当时市价计算；按现时市价计算
|%tR#!&[:g at current price 按当时价格计算；按现时价格计算
$0 l i"+ at factor cost 按要素成本计算；按生产要素成本计算
[qy@g 5` at money-of-the-day price 按付款当日价格计算
A>PM'$"sT at or better 按指定或较佳价位〔买卖指令〕
*L ^{p.K4 at par 按面值计算；平价
YF;8il{p at sight 见票即付
Ri,UHI4 W at the close 按收市盘
CEUR-LK0 at the opening 按开市盘
W w8[d attestation 见证；见证条款
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/PJJ~ at-the-money option 平价期权
& .#0jb1r attorney 受权人；受托代表人
a@ lK+ t attornment 新拥有人承认书
w3& F e =c attributable profit 可归属利润
hA"N&v~ attributable share value 可归属股份价值
o~}q@]] Auckland Stock Exchange 奥克兰证券交易所
*R&g'y ^d auction 拍卖
['c:n? auctioneer 拍卖商
e8[ *=& audit 审计；核数
D~1nh%x_ Audit Commission 审计署
/,;9h x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
v/^2K,[0> 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〕
y /PEm)=Tt audit review 帐目审查
n3)g{ K^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~U^0z|. audited account 审计帐目；经审计的帐目
$zdJ\UX audited annual account 经审计的周年帐目
J>+Dv?Ni$ audited balance sheet 经审计的资产负债表
gy>2=d auditor 核数师；核数主任；审计师
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Hp auditor's certificate 核数师证明书；审计师证明书
dJ|]W|q< auditor's report 核数师报告；审计师报告
PGybX:L Aussie bond 澳元债券
YsT fv1~z# austerity budget 紧缩预算
Vb1@JC9b Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
X&Mc NO6" Australia All Ordinaries Index 澳洲所有普通股票指数
sQ` 8L+oY Australian Dollar [AUD] 澳元
/ '7WL[< Australian Options Market 澳大利亚期权市场
Ek 4aC3 Australian Securities Commission 澳洲证券事务监察委员会
?d_Cy\G Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v5 *SoUOF Australian Stock Exchange 澳大利亚证券交易所
a. gu Austrian Schilling [ATS] 奥地利先令
;[6u79;I authentication 认证；鉴证
Bg#NB authority to purchase 委托购买证；委购书
VE GUhI/d authorization 认可；核准；授权；授权书
7f`jl/ authorization by direction 指示授权
O|OPdD authorization by instruction 指令授权
& XrV[d[> authorization by warrant 令状授权
KDY~9?}TM authorization of unit trust 单位信托的认可
<H 3}N! authorized agent 指定代理人
E-Mp|y /V authorized capital 法定资本
c\R! z&y~ authorized clerk 出市员
PvA%c<z authorized dealer 认可交易商
EJ86k>] authorized financial institution 认可财务机构
R {*p \; authorized fund 认可基金
KcSvf;sx authorized fund house 获授权的基金公司；认可基金公司
(K2 p3M^ authorized institution 认可机构
#!5GGe{I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;z[yNW8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mMa7Eyaf authorized insurer 获授权保险人；获认可承保人
=g&0CFF < authorized investment 特准投资项目
i=SX_#b^ authorized person 获授权人
-nU_eD y authorized representative 获授权代表
1r8]EaI authorized share capital 法定股本
H%/$Rqg automated quotation system 自动报价系统
H!xBFiOH$n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
on(W^ocnD 自动交易系统〔香港期货交易所有限公司〕
L
~ automatic adjustment mechanism 自动调整机制
kp0>8rkF automatic adjustment system 自动调整系统
+}:c+Z< Automatic Clearing House 自动票据交换所
+C+3DwN automatic exchange rates accumulation system 自动化汇率累集系统
"#p)Z{v"! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N/y.=] automatic teller machine [ATM] 自动柜员机
5v?6J#]2 autopay 自动转帐
|_ ;-~bmb available assets 可用资产
L=VuEF available fiscal reserve 现存财政储备
D9Q%*DLd$_ available profit 可用利润
SR\#>Qwx_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
y[}BFUy average 平均；平均数；海损
QA LMF rWH average basic salary 平均基本薪金
air{1="<- average consumer expenditure 平均消费开支；一般消费开支
+]AE}UXZoh average cost 平均成本
cW3; 5 average cost of land production 增辟土地平均成本
.*y{[."! average daily turnover 平均每日成交额
b^%4_[uRu average daily wage rate 平均每日工资率
Qs4Jl ;Y _ average expenditure pattern 平均开支模式
zg^5cHP\ average growth rate 平均增长率
>w
V$az average net fixed assets 固定资产平均净值
>u6kT\|^C average of relatives 相对价格平均数
J|K~a? &vN average price 平均价格
D@0eYX4s average propensity to consume 平均消费倾向；一般消费倾向
JM M\ average propensity to save 平均储蓄倾向；一般储蓄倾向
VNMhtwmK, average rate 平均率
n[{o~VN average revenue 平均收入；平均收益
D@f%&|IZ average stock 平均库存；平均存货
Z &PwN r/ average yearly rent 平均年租
578Dl(I#) avoidance of double taxation 避免双重课税
jIEK[ vJ` avoidance of tax 避税
