A:
_6 ;<ow A share Ａ股；甲类股份
ht?CH Uu abatement of tax 减税；减扣免税额
/ZHO>LNN| ABN AMRO Bank N.V. 荷兰银行
||uZ bP@ above-the-line expenditure 线上项目支出；经常预算支出
~&1KrUu& above-the-line receipt 线上项目收入；经常预算收入
*^'wFbaBO ABSA Asia Limited 南非联合亚洲有限公司
v btAq^1 absolute change 绝对数值变更
RCzV5g absolute expenditure 实际开支
P:
n# S % absolute guideline figure 绝对准则数字
D7)(D4S4 absolute interest 绝对权益
B4Q79gEh= absolute order of discharge 绝对破产解除令
Bn\ l'T absolute profit margin 绝对利润幅度
#wr2imG6 absolute value 实值；绝对值
i 'qMi~{ absolutely vested interest 绝对既得权益
8QV t,
'I absorbed cost 已吸收成本；已分摊成本
1h2H1gy5I3 absorption 吸收；分摊；合并
Qh\YR\O absorption rate 吸收率；摊配率；分摊率
*|mz_cKu ACB Finance Limited 亚洲商业财务有限公司
|U#DUqw acceptable form of reciprocity 合理的互惠条件
wG+=}1X acceptable rate 适当利率；适当汇率
o]A XT8 acceptance agreement 承兑协议
yI8 SQ$w0y acceptance for honour 参加承兑
=f>HiF acceptor 承兑人；接受人；受票人
n!a<:]b< acceptor for honour 参加承兑人
E *B Sfn&i accident insurance 意外保险
W9dYljnZ8i Accident Insurance Association of Hong Kong 香港意外保险公会
[FGgkd} accident insurance scheme 意外保险计划
Y;} 2'" accident year basis 意外年度基准
yz ?q(] accommodation 通融；贷款
_z q)0\ accommodation bill 通融票据；空头票据
1!!\+
c2* accommodation party 汇票代发人
MU|{g
5/
) account balance 帐户余额；帐户结余
Ls]@icH0 account book 帐簿
?0{yq>fTu account collected in advance 预收款项
i^W Ir h3a account current book 往来帐簿
U
IfH*6X account of after-acquired property 事后取得的财产报告
W6vf=I@f account of defaulter 拖欠帐目
lWbZ=x_0 account payable 应付帐款
*8PN!^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
q/$ GE," account receivable 应收帐款
vv &BhIf3 account receivable report 应收帐款报表
1] j^d account statement 结单；帐单；会计财务报表
> @ +# account title 帐户名称；会计科目
a5a1'IVq accountant's report 会计师报告
!i^]UN Accountant's Report Rules 会计师报告规则
}qAVN accounting and auditing procedure 会计与审计程序；会计与核数程序
|Ab{H% Accounting Arrangements 《会计安排》
i bXe"X/_ accounting basis 会计基础
Txo@ U accounting by Official Receiver 破产管理署署长呈交的帐目
c5("-xB Accounting Circular 《会计通告》
pYt/378w accounting class 会计类别
QQF f 5^ accounting date 记帐日期；会计结算日期
vf<UBa;Xm accounting for money 款项核算
M ?*Tf& Accounting Officer 会计主任
Gg|M+M?+ accounting period 会计报告期；会计期
lyyX<=E{) accounting policy 会计政策；会计方针
^_68]l= accounting practice 会计惯例
bj }=8k0 accounting principle 会计准则
Vv8_\^g ] accounting record 会计记录
,^ 7 CP accounting report 会计报告
zie=2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,)zt
AFn= Accounting Society of China 中国会计学会
2U}m RgJu accounting statement 会计报表
'.Z4 hHX accounting system 会计制度；会计系统
^;r+W -MQ accounting transaction 会计事项；帐务交易
4=xq:Tf accounting treatment 会计处理
"b]#MO}P accounting year 会计年度
dCe X}Z accretion 增值；添加
/Wu |)tx accrual 应计项目；应累算数目
U'y,YtF@ accrual basis 应计制；权责发生制
3;-^YG accrual basis accounting 应计制会计；权责发生制会计
(bv,02 accrue 应累算；应计
@uM EXP accrued benefit 应累算利益
L,?/'!xV accrued charges 应计费用
h* 3{6X#(/ accrued cumulative preference share dividend 应累算的累积优先股股息
R"3
M[^ accrued expenses 应累算费用
'tm$q /& accrued interest payable 应付利息；应计未付利息
{oUAP1V ^ accrued interest receivable 应收利息；应计未收利息
JO=1ivZ l accrued right 累算权益
OQScW2a& accruing profit 应累算的利润
Z19m@vMsIP accumulated fiscal reserve 累积财政储备
2+.1 8"rvi accumulated profit 累积利润；滚存溢利
"Z T.k 5Z accumulated reserve 累积储备
] CX[7Q+' accumulation of surplus income 累积收益盈余
f@@s1gdb acquired assets 既得资产
y\'P3i hK acquisition 收购；购置；取得
#r<?v acquisition cost 购置成本
Y % Ieg.o acquisition expenses 购置费用
wAFW*rO5o acquisition of 100% interest 收购全部股权
v$Uhm</|19 acquisition of control 取得控制权
`ZMK9f: acquisition of fixed assets 购置固定资产
u[")*\ CP acquisition of shell “买壳”
S@xXq{j acquisition price 收购价
Yp1 bH+/u act of God 天灾
gcf6\f}\< acting partner 执事合伙人
J#Z5^)$ active market 买卖活跃的市场；交投畅旺的市场；旺市
zE|Wn3_sd active partner 积极参与的合伙人
c2 *`2qK# active trading 交投活跃
j1q[c, actual circulation 实际流通
]6&$|2H?Ni actual cost 实际成本
mI7~c;~ actual expenditure 实际开支；实际支出
DG[%Nhle actual income 实际入息；实际收入；实际收益
# ? ?%B actual market 现货市场
/(? @mnq_ actual price 现货价；实际价格
oY=1C} actual profit 实际利润
hO#t:WxFI actual quotation 实盘；实际价位；实际报价
he$XLTmr: actual year basis 按实际年度计算
X} cZ xlqc actuals 实货
}$kQs!# actuarial investigation 精算调查
Puh$%; x actuarial principle 精算原则
`uo, __y actuarial report 精算师报告
;AIc?C g Actuarial Society of Hong Kong 香港精算学会
.A6lj).: actuarial valuation 精算师估值
tm Jgm5v actuary 精算师
hoQ7).> ad referendum agreement 暂定协议；有待覆核的协定
BFVA w ad valorem duty 从价税；按值征税
r-IT(DzkD ad valorem duty system 从价税制
s-*._; ad valorem fee 从价费
"e6|"w@8 ad valorem tariff 从价关税
iiG f'@/ additional allowance 额外免税额
8K{ [2O7i) additional amount for unexpired risk 未过期风险的额外款额
0Fw6Dq<8-! additional assessable profit 补加应评税利润
`f9gC3Hk additional assessment 补加评税
! bU\zH additional commitment 额外承担
Xsuwa-G!5~ additional commitment vote 额外承担拨款
Y<f_`h^r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iqwkARG" additional dependent parent allowance 供养父母额外免税额
Ai"-w" additional provision 额外拨款
m C[UXN/ additional stamp duty 附加印花税
-*a? <ES` additional tax 补加税罚款；补加税款
"i&"* ~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u~1o(Zn
= adjudged bankrupt 被裁定破产
P0Z! ?`e=M adjudicated bankrupt 裁定破产人
Zy0aJN> adjudication fee 裁定费；评定印花税额手续费；评估契据费
_&#S@aG w adjudication of bankruptcy 裁定破产；宣告破产
|Au ]1 } adjudication of insolvency 裁定无力偿还债务
M4m$\~zf adjusted actual 经调整的实数；调整后的实数
zj|WZ=1*Wp adjusted current assets 经调整的流动资产；调整后的流动资产
T
vtm`Yk\ adjusted figure 经调整的数字；调整后的数额
PRB{VC<k adjusted liabilities 经调整的负债；调整后的负债
wy,p &g)> adjusted loss 经调整的亏损；调整后的亏损
)ev< 7g9*q 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
831JwS R adjusted profit 经调整的利润；调整后的利润
v jT( Q adjusted surplus 经调整的盈余额；调整后的盈余额
3c3OG.H$8 adjusted value 经调整的价值；调整后的价值
wJ+Aw
adjustment 调整；修订；理算〔保险〕
f)Xr !7 adjustment centre 调剂中心
<F=9*.@D adjustment lag 调整过程的时间差距；调整时差
0? 0J z adjustment mechanism 调整机制
'CR )`G_'[ adjustment of loss 亏损调整
`ln1$ adjustment process 调整过程；调整程序
D y-S98Y adjustment range 调整幅度
'%saL >0 administered exchange rate 受管制汇率
x@>&IBiL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n_ nl{ administration expenses 行政费用
fJAnKUF) administration fee 手续费；行政费
\qh *E#j administration in bankruptcy 破产管理
"v-(g9( administration order 遗产管理令
!j:`7PT\ administrator 管理人；遗产管理人
^W?Z administrator of the estate 遗产管理人
I97yt[,Yy admission of debt 债项承认书
s{bdl[7 admission of proof 接纳债权证明
(C;I*cv advance 放贷款项；垫付款项；预支款项；预付款项
HQP}w%8x advance account 暂支帐目；预付款帐户
+}xaQc:0| advance compensation 预付补偿金
h"+ `13 advance from shareholder 股东垫款
\]4v _! advance pending reimbursement 预支以待日后付还
*QGm/ /b advanced economy 先进经济体系
*^%*o?M~ advancement 预付；预付财产
zj{r^D$ advances warrant 垫款令
&>g'$a< [ advancing 贷出
0k,-; j, adverse balance 逆差
bM,1 f/^ adverse exchange 逆汇
2";SJF'5\ advertisement addressed to shareholders 在报章刊登的致股东通告
a2 +~;{?g advice for collection 托收通知书
Ro(Zmk\t advice of drawing 提款通知书；汇票通知书
(la[KqqCO advice of payment 付款通知
kgdT7 Advisory Committee [Securities and Futures Commission]
R(Kk{c:-@ 谘询委员会〔证券及期货事务监察委员会〕
IiBD?} Advisory Committee on Diversification 经济多元化谘询委员会
q`NXJf=sc affidavit 誓章；遗产申报誓章
{'En\e affidavit of no receipt 述明无收款的誓章
N_pUv affiliate 联号；联营公司；附属公司
Q Fm|-j affiliated company 附属公司；联号；联营公司
p>v U?eF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mTNB88p8^D affordability 负担能力
IuF_M<d, African Development Bank [AfDB] 非洲开发银行
Nes=;%&]G after-acquired property 事后取得的财产
:Y,BdU after-hours dealing 市后交易
/Ci*Az P after-tax profit 税后盈利；税后利润；税后溢利
Kf tgOG
f agency agreement 代理协议
8T)&`dM6P~ agency expenses 代理机构的开支
}~K`/kvs agency fee 代理费
u+H ;
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.xhK'}l[ agent 代理人；承销人
X1{[}! agent of company 公司代理人
B~
S6R
agent's fee 代理人费；经纪费
#>=j79~ aggregate 总计；总数；总体数字
'G\XXf% J aggregate amount 总款额；总额
NEt1[2 X% aggregate assets and liabilities 总体资产与负债
2 dp>Z", aggregate at constant price 按固定价格计算的总体数字
wr( *?p]R aggregate demand 总需求
r}#\BbCv;7 aggregate gross position 总持仓量
z!;1i[|x aggregate limit 总限额
u j> WgU aggregate of salaries tax 合计薪俸税
jHXwOJq
% aggregate performance 总体表现；总体业绩
'y]\ -T aggregate supply 总体供应
F Tc.]laO aggregate surplus 总盈余
mrIh0B:` aggregate total 整体总额
2%RNq<{Z_ aggregate value 总值；合计价值
zm j"fN{\ aggregated basis 合计基准
t \P<X^d% aggregated net chargeable income 合计应课税入息实额
;5-r_D;9 aggregation 合并计算；合计；总和
"tFxhKf aggregation of incomes of husband and wife 夫妇入息合并计算
2*"Fu:a"`I aggregation of property 财产的总和
.MQ^( agio 差价；贴水
b45|vX+j 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》
Wq*b~ Lw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
D:^$4}h
f 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
jZ`;Cy\<B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q9w~A-Oh`1 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
RrU BpqA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bVP"(H] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N7E$G{TT agreement for a settlement 授产协议
Hbv6_ H agreement for assignment 转让协议
kKC9{^%) agreement for sale 售卖协议；买卖协议
T91moRv agreement for sale and purchase 买卖协议
niB `2 J agreement for the payment of interest 支付利息协议
ARcB'z\r agreement for the repayment of money 还款协议
lL1k.& |5m agreement of reinsurance 再保险协议
] Q]W5WDe: Agricultural Bank of China 中国农业银行
2'=T[<nNB air passenger departure tax 飞机乘客离境税
ifN64`AhRX Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z{&cuo.@<] airport tax 机场税
IOmfF[ alcohol duty 酒精税
R
'zW YQ alienation 让与；让渡；转让
FcU SE alimony 生活费；赡养费
R__OP`! All Ordinaries Index [AOI] 所有普通股指数
hL{KRRf> all risks 全险；综合险
tS=(}2Q All Sales Record for Stock Market 《股票市场成交报告》
;*Et[}3 Allied Capital Resources Limited 新联财务有限公司
ea
'D td all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?+@?Up0wGO allocation letter 拨款信件
!l8PDjAE allocation of fund 分配款项；预留款项
L#sMSVC+ allocation of profit 利润分配；溢利分配
:DNY 7TvZ allocation warrant 拨款令
0S!K{xyR allotment 分配；配股
k?^z;Tlvw allotment notice 股份配售通知；配股通知
$%#!bV allotment of shares 股份分配
(uE!+2C allowable 可获宽免；免税的
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x allowable business loss 可扣除的营业亏损
S4z;7z(8+ allowable expenses 可扣税的支出
W hy`ziks allowance 免税额；津贴；备抵；准备金
p_%Rt"! allowance for debts 债项的免税额
n Dxz~8 allowance for depreciation by wear and tear 耗损折旧免税额
/nA{#HY allowance for funeral expenses 殡殓费的免税额
YN F k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<P H #[dH allowance for repairs and outgoings 修葺及支出方面的免税额
htF] W|z allowance to debtor 给债务人的津贴
`M8i92V\qY alteration of capital 资本更改
^u ~Q/ 4 alternate trustee 候补受托人
"+G8d' %YV amalgamation 合并
mCVFS=8V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/ y}xX ambit of charges 征税范围；收费范围
vA8nvoi amended valuation 经修订的估值
!%c\N8<>GD American Commodities Exchange 美国商品交易所
)Ql%r?(F+ American Express Bank Limited 美国运通银行
Vt#.eL)Ee American Stock Exchange 美国证券交易所
e(t\g^X amortization 摊销
@:#eb1 <S amount due from banks 存放银行同业的款项
p<"m[Dt] amount due from banks abroad 存放海外银行同业的款项
zQ d
2 amount due from holding companies 控股公司欠款
)+DmOsH amount due from local banks 存放本港银行同业的款项
8{sGN CvU amount due to banks 银行同业的存款
x7[BK_SY amount due to banks abroad 海外银行同业的存款
0\P1; ak% amount due to holding companies 控股公司存款
Ad_h K O amount due to local banks 本港银行同业的存款
M8(t 'jN amount due to outport banks 外埠银行同业的存款
4H&+dR I" amount for note issue 发行纸币的款额
eng'X -x amount of bond 担保契据的款额
AoxA+.O amount of consideration 代价款额
h2d (?vOT amount of contribution 供款数额
i8]S:4 9 amount of indebtedness 负债款额
T_4/C2 amount of principal of the loan 贷款本金额
@K-"> f amount of rates chargeable 应征差饷数额
$xN|5;+ amount of share capital 股本额
uVrd i? 3 amount of sums assured 承保款额
}.6[qk amount of variation 变动幅度
wFZP,fQ9l amount of vote 拨款数额
&tj!*k' amount payable 应付款额
4.t-i5 amount receivable 应收款额
%EB/b Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ysv"
6b} analysis 分析
vdwsJPFbc ancillary risk 附属风险
Gk6iIK annual account 周年帐目；周年帐目报表；年度决算；年结
D*d]aC annual accounting date 年结日期
]t"Ss_, annual allowance 每年免税额；年积金；年度津贴；年津
PEZ!n.'S annual balance 年度余额
=UWI9M*sz annual disposable income 每年可动用收入
|yPu!pf l annual estimates 周年预算
I; rGD^ annual fee 年费
Cp0=k annual general meeting 周年大会
WH^%:4 annual growth rate 年增率；每年增长率
n U7[c| = annual long-term supplement 长期个案每年补助金
5 nx 1 i annual pensionable emolument 可供计算退休金的年薪
w``U=sfmV annual report 年报
>^3i|PB Annual Report on the Consumer Price Index 《消费物价指数年报》
Qo|\-y-# annual return 周年报表；周年申报表；每年报税表格
t KXIk9e Annual Return Rules 《周年报表规则》
u>vL/ nI annual review of consumer prices 每年消费物价回顾
(#c:b annual roll-forward basis 逐年延展方式
9hyn`u. annual salary 年薪
3!_ XEN[ annual statement 年度报表；年度决算表
& 1f+, Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
dSHDWu& annuitant 年金受益人
G18b$z annuity 年金
TB31-
() annuity contract 年金合约
^U/O !GK annuity on human life 人寿年金
ZbKg~jdF antecedent debt 先前的债项
N8df8=.kw ante-dated cheque 倒填日期支票
$[ *w" iQ anticipated expenditure 预期开支
_|`S3}q|d anticipated net profit 预期纯利
;!Fn1|) anticipated revenue 预期收入
r5^eNg k anti-inflation measure 反通货膨胀措施
k+*u/neh anti-inflationary stance 反通货膨胀立场
x]j W<A apparent deficit 表面赤字
UJ2U1H54h apparent financial solvency 表面偿债能力
xyXa . apparent partner 表面合伙人
xskz) kk application for personal assessment 个人入息课税申请书
VUuE T application of fund 资金应用
2&cT~ZX&' application to release as liquidator and to destruct the books of accounts and documents
gs`q6 f%( 申请免除清盘人职务及毁灭帐簿与文件
v`T
c}c ' appointed actuary 委任精算师
Tp2.VIoQ= appointed auditor 委任核数师；委任审计师
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qk appointed trustee 委任的受托人
) )Za&S*< appointer 委任人
r<$y= B apportioned pro rata 按比例分摊
M"L=L5OH- apportionment 分配；分摊
R xQ * Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/yZcDK4 apportionment formula 分摊方程式
Dw"\/p:-3 apportionment of estate duty 遗产税的分摊
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b appraisal 估价；评估
Q/Rqa5LI: appreciable growth 可观增长
h{qgEIk& appreciable impact 显着影响
+b 6v!7_ appreciable increase 可观增长
yB!dp;gM{ appreciation 增值；升值
x4O~q0>:Le appreciation against other currencies 相对其他货币升值
t_1L L >R appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/x *3}oI appreciation tax 增值税
\w8\1~# appropriation 拨款；拨用；拨付
7d\QB (~ appropriation account 拨款帐目
K (|}dl: Appropriation Bill 拨款法案
@O~pV`_tD appropriation-in-aid system 补助拨款办法
l U] nd[x approved assets 核准资产
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wF approved basket stock 认可一篮子证券
- nwypu approved budget 核准预算
F"mmLao approved charitable donation 认可慈善捐款
%"-5 <6d approved charitable institution 认可慈善机构
%z$#6?OK^ approved currency 核准货币；认可货币
5bb(/YtFy approved estimates 核准预算
5mR 1@ approved estimates of expenditure 核准开支预算
J . <F"r> approved overseas insurer 核准海外保险人
'5tCz9} Y approved overseas trust company 核准海外信托公司
GLODVcjf approved pooled investment fund 核准汇集投资基金
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d gNtI@ approved provident fund scheme 认可公积金计划
0*v2y*2V approved provision 核准拨款
XK vi=0B approved redeemable share 核准可赎回股份
cz$2R approved regional stock 认可地区性证券
,#K'PB4 E approved retirement scheme 认可退休金计划
[D1Up approved subordinated loan 核准附属贷款
19] E 5'AI arbitrage 套戥；套汇；套利
!<h)w#>en arbitrageur 套戥者；套汇者
xyxy` qR A arbitrary amount 临时款项
@(lh%@hO arrangement 措施；安排；协定
7|H$ /] arrears 欠款
G+m }MOQP7 arrears of pay 欠付薪酬
MqMQtU9w arrears of revenue 逾期未收税款；逾期未收的帐项
z(~_AN M4, articles of association 组织章程；组织细则；组织章程细则
~>XxGjxe Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
eJX#@`K ascertainment of profit 确定利润
ji= "D YtL "Asia Clear" “亚洲结算系统”
Vt oh L+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h@BY]80 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
uw8f ~:LT Asian Development Fund [ADF] 亚洲发展基金
y )<q / Asian dollar bond 亚洲美元债券
2A!FDr~cdT Asian dollar market 亚洲美元市场
]_$[8#kg Asian dollar rate 亚洲美元利率
p]"4#q\( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&e3.:[~_? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
& nK<:^n asked price 沽盘；喊价；索价；卖方报价
qJw_ assessable income 应评税入息
y_[vr:s5pG assessable loss 应评税亏损
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qZae assessable profit 应评税利润
S|}L &A assessable value 应评税值
E(|>Ddv B& assessed profit 估定利润
i -&yH assessed value 经评估价值
t`QENXA} assessment 评税；评定；估价；评税单
Bbp|!+KP{( assessment number 评税编号；估价编号
q cno^8R assessment of additional tax 补加税评税
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assessment of performance 业绩评估；实绩评价
P93@;{c( Assessor 评税主任
6H|S ;K+ asset price bubbles 资产价格泡沫
{ xB3S_,8 asset-backed securities 具资产保证的证券
jj> ]9z assets accretion 资产增值
Ir]\| t assets and liabilities 资产与负债
g\A Y|;T assets betterment statement 资产递增表；资产改进表
M3Kfd assets lending 实物放款；有抵押贷款
b`_Q8 J assets of the company passing on the death 死者去世时转移的公司资产
FgO)DQm assets pledged as security for liabilities 用作负债抵押的资产
_vZOZKS+ assets portfolio 资产投资组合
LgYq.>Nl9 assets price 资产价格
[00m/fT6 assets quality 资产质素
,+ ~W4<f assets realization 资产变现
I}Q2Vu< assets refinancing arrangement 资产再集资安排
x)VJFuqy assets securitization 资产证券化
=\d ?'dII: assets situated outside Hong Kong 在香港以外地方的资产
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B X assets stripping 削减资产；拆卖资产
\`" ht assets value 资产值
A p !lQ>p assignee 承让人
w*Ihk) assignment 转让；转让书；转让契
"7`<~>9t. assignment of interest 权益转让
.|=\z9_7S8 assignment of letters patent and trade mark 专利证书及商标转让
&.ACd+Cd assignment of property 物业转让；物业转让书
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\ assignment right 转让权
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!d assignor 转让人
{XHh8_ ^& associate 有联系的人；有关连人士；相联者；合伙人；联系人
A)KZa"EX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0BsYavCR associate member 附属会员
S[QrS 7 associated body corporate 相联法人团体
I 2DpRMy associated company 相联公司；联属公司
J8~haim associated corporation 相联法团
9>$p Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$ulOp;~A% 公认会计师公会〔英国〕
L=h'Qgk% Association of Futures Exchange Brokers 香港期货经纪协会
.sA.C] f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'ig'cRD6N association of underwriters 承保人组织
hzC >~Ub5 assumption of control 接管
r_.S>] assurance 担保；保险；转易；转易书
*$*ce|V5 assurance of interest 权益的转易
Vz[C=_m at 19XX price 按一九ＸＸ年价格计算
M: V_/@W. at a discount 按赔价计算；按贴水价格计算；打折扣
@|)Z "m7 at a premium 按溢价计算；按升水价格计算
8r!zBKq2~ at call 通知付款；按通知
nF/OPd at constant market price 按固定市价计算
~_ a-E at constant price 按固定价格计算
4/)k)gLI at cost 按成本计算
Qci]i)s$js at current market price 按当时市价计算；按现时市价计算
-{_PuJ " at current price 按当时价格计算；按现时价格计算
=":,.Ttq41 at factor cost 按要素成本计算；按生产要素成本计算
3N:D6w-R at money-of-the-day price 按付款当日价格计算
>i
O!*&Y> at or better 按指定或较佳价位〔买卖指令〕
h.fq,em+H at par 按面值计算；平价
,2)6s\]/b at sight 见票即付
!VK|u8i at the close 按收市盘
)_NO4`ejs/ at the opening 按开市盘
cS+>J@L attestation 见证；见证条款
q,6DE z at-the-money option 平价期权
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}uOJVQ_ attorney 受权人；受托代表人
-%dCw6aX+ attornment 新拥有人承认书
{_dvx*M attributable profit 可归属利润
A (0lM`X attributable share value 可归属股份价值
fn !KQ`,# Auckland Stock Exchange 奥克兰证券交易所
4`R(? auction 拍卖
_t XlF; auctioneer 拍卖商
% %wNZ{ audit 审计；核数
wdZ/Xp9] Audit Commission 审计署
#89!' W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=rK+eG#, 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〕
[ 1KuzCcK} audit review 帐目审查
b u"!jHPB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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A audited account 审计帐目；经审计的帐目
-!9G0h&i| audited annual account 经审计的周年帐目
nxHkv`s k audited balance sheet 经审计的资产负债表
Y4( auditor 核数师；核数主任；审计师
K4);HJ|= auditor's certificate 核数师证明书；审计师证明书
w`=\5Oa .G auditor's report 核数师报告；审计师报告
MJrR[h] Aussie bond 澳元债券
'P} 0FktP` austerity budget 紧缩预算
.>nRzgo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8sCv]|cn Australia All Ordinaries Index 澳洲所有普通股票指数
],v =]+R Australian Dollar [AUD] 澳元
{}Za_(Y,] Australian Options Market 澳大利亚期权市场
y)gKxRaCS Australian Securities Commission 澳洲证券事务监察委员会
[c06 N$: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r"R#@V\'1b Australian Stock Exchange 澳大利亚证券交易所
cFWc<55aX6 Austrian Schilling [ATS] 奥地利先令
F sryEHz authentication 认证；鉴证
188*XCtjQ9 authority to purchase 委托购买证；委购书
I`p ;F!s authorization 认可；核准；授权；授权书
as_PoCoss authorization by direction 指示授权
5 u0HI authorization by instruction 指令授权
!Rt>xD authorization by warrant 令状授权
;({W#Wa authorization of unit trust 单位信托的认可
NgCvVWto authorized agent 指定代理人
@ry _nKr9 authorized capital 法定资本
]g&TKm authorized clerk 出市员
.6'qoo_N authorized dealer 认可交易商
tnG# IU
* authorized financial institution 认可财务机构
pHJ3nHLQ authorized fund 认可基金
E@3 aI
Axh authorized fund house 获授权的基金公司；认可基金公司
#C3.Jef authorized institution 认可机构
r>U@3%0& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O8.5}>gDn. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"w.3Q96r authorized insurer 获授权保险人；获认可承保人
&`XVq" 7 authorized investment 特准投资项目
? K\axf>F authorized person 获授权人
m%e68c authorized representative 获授权代表
t<viX's authorized share capital 法定股本
VU d\QR - automated quotation system 自动报价系统
W#sU` T
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"FKOaQ%IH 自动交易系统〔香港期货交易所有限公司〕
# N cK
X automatic adjustment mechanism 自动调整机制
b>N8F^}~O automatic adjustment system 自动调整系统
uR r o?m< Automatic Clearing House 自动票据交换所
4 _c qT/ automatic exchange rates accumulation system 自动化汇率累集系统
|H+Wed| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{!dVDf_ automatic teller machine [ATM] 自动柜员机
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Qck8Y autopay 自动转帐
` ^y7f available assets 可用资产
n=ux5M available fiscal reserve 现存财政储备
5[u]E~Fl} available profit 可用利润
xUistwq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Vy, DN~ag average 平均；平均数；海损
u-5{U-^_ average basic salary 平均基本薪金
(=@h23
vH average consumer expenditure 平均消费开支；一般消费开支
/~f'}]W average cost 平均成本
xlg9T vvI average cost of land production 增辟土地平均成本
H
DFOA average daily turnover 平均每日成交额
N' `A?&2ru average daily wage rate 平均每日工资率
3jC_AO %T average expenditure pattern 平均开支模式
A$:U'ZG_ average growth rate 平均增长率
qm o9G average net fixed assets 固定资产平均净值
sp*v?5lW average of relatives 相对价格平均数
#?9;uy<j.q average price 平均价格
1PV'?tXp( average propensity to consume 平均消费倾向；一般消费倾向
\)?H J average propensity to save 平均储蓄倾向；一般储蓄倾向
"!%l/_p? average rate 平均率
%F4%H|G average revenue 平均收入；平均收益
`lt"[K< average stock 平均库存；平均存货
Gk /f Bs average yearly rent 平均年租
X(-4<B avoidance of double taxation 避免双重课税
~O &:C{9= avoidance of tax 避税
