A:
F ! )-|n} A share Ａ股；甲类股份
Lk(S2$)* abatement of tax 减税；减扣免税额
mCb 9*| ABN AMRO Bank N.V. 荷兰银行
Z zL@ [g above-the-line expenditure 线上项目支出；经常预算支出
F2oJ]th.3 above-the-line receipt 线上项目收入；经常预算收入
<%,'$^'DS ABSA Asia Limited 南非联合亚洲有限公司
X!0kK8v absolute change 绝对数值变更
VJ1*|r, absolute expenditure 实际开支
q`loOm=y absolute guideline figure 绝对准则数字
:Ee ?K absolute interest 绝对权益
TU%"jb5 absolute order of discharge 绝对破产解除令
0^\/ERK absolute profit margin 绝对利润幅度
QAaF@Do absolute value 实值；绝对值
;6<zjV7} absolutely vested interest 绝对既得权益
%aLC H\e absorbed cost 已吸收成本；已分摊成本
2YIF=YWO}, absorption 吸收；分摊；合并
G)+Ff5e0L[ absorption rate 吸收率；摊配率；分摊率
6D*chvNA; ACB Finance Limited 亚洲商业财务有限公司
S:s
3EM acceptable form of reciprocity 合理的互惠条件
Z t`j\^4n acceptable rate 适当利率；适当汇率
91;HiILgT
acceptance agreement 承兑协议
?Le y z acceptance for honour 参加承兑
?Y !U*& 7 acceptor 承兑人；接受人；受票人
2}`R"MeS acceptor for honour 参加承兑人
}1rvM4{/+f accident insurance 意外保险
i/: 5jI| Accident Insurance Association of Hong Kong 香港意外保险公会
+v1 -. z accident insurance scheme 意外保险计划
Dm4B accident year basis 意外年度基准
F^sw 0 .b accommodation 通融；贷款
h3t$>vs2F" accommodation bill 通融票据；空头票据
j#o3 accommodation party 汇票代发人
%AgA -pBp account balance 帐户余额；帐户结余
$e CGez<E account book 帐簿
+w ts 7,3 account collected in advance 预收款项
l4 `^! account current book 往来帐簿
("F)
account of after-acquired property 事后取得的财产报告
Kfd _uXL> account of defaulter 拖欠帐目
tJ1-DoU account payable 应付帐款
nhT;b,G.Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
$F1_^A[ account receivable 应收帐款
3B"7VBK{ account receivable report 应收帐款报表
As}eUm)B5c account statement 结单；帐单；会计财务报表
u[mY!(>nQ account title 帐户名称；会计科目
qhwoV4@ f accountant's report 会计师报告
kC|Tubs( Accountant's Report Rules 会计师报告规则
% L cH>sV accounting and auditing procedure 会计与审计程序；会计与核数程序
a8NVLD>7} Accounting Arrangements 《会计安排》
^+a accounting basis 会计基础
(.
H ]| accounting by Official Receiver 破产管理署署长呈交的帐目
{|p"; u J Accounting Circular 《会计通告》
B$DZ]/< accounting class 会计类别
^hysC c accounting date 记帐日期；会计结算日期
7AeP Gr accounting for money 款项核算
o#dcD?^ Accounting Officer 会计主任
~1d!hq?/q accounting period 会计报告期；会计期
NY 4C@@" accounting policy 会计政策；会计方针
zze z~bv7: accounting practice 会计惯例
8vO;IK]9b^ accounting principle 会计准则
=?+w)(*0c accounting record 会计记录
xtsL8-u f accounting report 会计报告
iRou Ld Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Lv3XYZgW~ Accounting Society of China 中国会计学会
:B+Rg c qi accounting statement 会计报表
To^#
0 accounting system 会计制度；会计系统
/THNP 8. accounting transaction 会计事项；帐务交易
O T%V{hD accounting treatment 会计处理
yI:r7=KO accounting year 会计年度
vh{9'vd3el accretion 增值；添加
[lOf|^9 accrual 应计项目；应累算数目
|I/,F;' accrual basis 应计制；权责发生制
,N0 uR@GN accrual basis accounting 应计制会计；权责发生制会计
)8bFGX7| accrue 应累算；应计
!3QRzkJX~ accrued benefit 应累算利益
c G*(C accrued charges 应计费用
5F r; accrued cumulative preference share dividend 应累算的累积优先股股息
A ~XOK;sB accrued expenses 应累算费用
iW;}%$lVX accrued interest payable 应付利息；应计未付利息
dWj x"7^ accrued interest receivable 应收利息；应计未收利息
"kU> ~~y, accrued right 累算权益
~r PYJ accruing profit 应累算的利润
l JlZHO accumulated fiscal reserve 累积财政储备
d rs-mt8 accumulated profit 累积利润；滚存溢利
Vl4Z_viNH accumulated reserve 累积储备
?^Pq/VtZ accumulation of surplus income 累积收益盈余
KZW'O
b>[ acquired assets 既得资产
$(XgKq&xWZ acquisition 收购；购置；取得
L2d:.&5 acquisition cost 购置成本
@$EjD3Z- acquisition expenses 购置费用
yqYhe-" acquisition of 100% interest 收购全部股权
DQMPAj. acquisition of control 取得控制权
*3P3M}3~\ acquisition of fixed assets 购置固定资产
HIsB| acquisition of shell “买壳”
@kz!{g]Sn acquisition price 收购价
A1=_nt )5 act of God 天灾
=hPG_4# acting partner 执事合伙人
\a?K?v| 8 active market 买卖活跃的市场；交投畅旺的市场；旺市
[u7 vY@ active partner 积极参与的合伙人
PqVW'FYe active trading 交投活跃
B % 2L1T= actual circulation 实际流通
<_>.!9q actual cost 实际成本
d&5c_6oW actual expenditure 实际开支；实际支出
/MhS=gVxM actual income 实际入息；实际收入；实际收益
HLM;EZ actual market 现货市场
^DzL$BX actual price 现货价；实际价格
64h_1, U actual profit 实际利润
))p$vU3 actual quotation 实盘；实际价位；实际报价
kq>GMUl~@ actual year basis 按实际年度计算
](_{,P actuals 实货
Ny.*G@& actuarial investigation 精算调查
@W#fui<<}Y actuarial principle 精算原则
fEB195#@9 actuarial report 精算师报告
z;[gEA+I Actuarial Society of Hong Kong 香港精算学会
epn#qeX actuarial valuation 精算师估值
!O 4<I_EY{ actuary 精算师
n }0z a#G ad referendum agreement 暂定协议；有待覆核的协定
is9}ePC7Xu ad valorem duty 从价税；按值征税
5GaoJ v ad valorem duty system 从价税制
'7t|I6$ow ad valorem fee 从价费
[gpOu TW ad valorem tariff 从价关税
IKGTsA; additional allowance 额外免税额
tp%|AD" additional amount for unexpired risk 未过期风险的额外款额
`bzr_fJ additional assessable profit 补加应评税利润
ujiZM additional assessment 补加评税
L+8=P<] additional commitment 额外承担
1;aF5~& additional commitment vote 额外承担拨款
;i.I&*t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l<W*/}3 additional dependent parent allowance 供养父母额外免税额
lxo.,n) additional provision 额外拨款
.\Ul!&y additional stamp duty 附加印花税
c6t2Q6zV additional tax 补加税罚款；补加税款
> 6OCKl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
sTt9'P` adjudged bankrupt 被裁定破产
>_-!zjO8u adjudicated bankrupt 裁定破产人
``+c`F?5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
cES;bwQ adjudication of bankruptcy 裁定破产；宣告破产
ud yAP> adjudication of insolvency 裁定无力偿还债务
]{(l;k9=e adjusted actual 经调整的实数；调整后的实数
m dC`W&r adjusted current assets 经调整的流动资产；调整后的流动资产
09G9nu ;&{ adjusted figure 经调整的数字；调整后的数额
XO 0>t{G adjusted liabilities 经调整的负债；调整后的负债
c[&d @ adjusted loss 经调整的亏损；调整后的亏损
{a]pF .^kf 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
nDyvX1] adjusted profit 经调整的利润；调整后的利润
=E&2 4 adjusted surplus 经调整的盈余额；调整后的盈余额
"!xvpsy adjusted value 经调整的价值；调整后的价值
$U ~=.!_du adjustment 调整；修订；理算〔保险〕
UHr { adjustment centre 调剂中心
{cmo^~[L$ adjustment lag 调整过程的时间差距；调整时差
m{vT_ ei adjustment mechanism 调整机制
a_ Z.J 3 adjustment of loss 亏损调整
tv TWZ` adjustment process 调整过程；调整程序
-T 2~ W! adjustment range 调整幅度
]vRVo6@ k administered exchange rate 受管制汇率
|^Y*~d<H Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3aEt >x administration expenses 行政费用
xR *5q1j administration fee 手续费；行政费
ylkp Yd administration in bankruptcy 破产管理
y> @v>S administration order 遗产管理令
Ok*VQKyDLH administrator 管理人；遗产管理人
`@4 2jG}* administrator of the estate 遗产管理人
MhHr*!N"} admission of debt 债项承认书
4,j4E@?pG9 admission of proof 接纳债权证明
v$[ @]` advance 放贷款项；垫付款项；预支款项；预付款项
ooomi"u advance account 暂支帐目；预付款帐户
A(q ~{ advance compensation 预付补偿金
|VTWw<{LX advance from shareholder 股东垫款
V/`# B$6 advance pending reimbursement 预支以待日后付还
^Vl^,@ advanced economy 先进经济体系
`x2fp6
advancement 预付；预付财产
W8Ke1( ws& advances warrant 垫款令
^?E^']H)5u advancing 贷出
'&RZ3@}+ adverse balance 逆差
Dm>T"4B`/ adverse exchange 逆汇
zA2UFax= advertisement addressed to shareholders 在报章刊登的致股东通告
01&*`0? advice for collection 托收通知书
iSOD&J_ advice of drawing 提款通知书；汇票通知书
UVc>i9,0 advice of payment 付款通知
PZKbnu Advisory Committee [Securities and Futures Commission]
& 6` 谘询委员会〔证券及期货事务监察委员会〕
PXOrOK Advisory Committee on Diversification 经济多元化谘询委员会
T^KCB\\< affidavit 誓章；遗产申报誓章
2.^7?ok affidavit of no receipt 述明无收款的誓章
qJsQb affiliate 联号；联营公司；附属公司
.Q l;(Wyl affiliated company 附属公司；联号；联营公司
%T3j8fC{s affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hCU)W1q# affordability 负担能力
p#ZMABlE,P African Development Bank [AfDB] 非洲开发银行
'
%bj9{(0 after-acquired property 事后取得的财产
lf?Z{^ after-hours dealing 市后交易
TjKzBAX after-tax profit 税后盈利；税后利润；税后溢利
F(T=WR].o agency agreement 代理协议
cFRSd
}p= agency expenses 代理机构的开支
6$W - ? agency fee 代理费
d [\>'> Agency Law 《代理法》
rE/ }hHU agent 代理人；承销人
sqm%iyC=q agent of company 公司代理人
Q'FX:[@x-S agent's fee 代理人费；经纪费
V_NjkyI aggregate 总计；总数；总体数字
VaD: aggregate amount 总款额；总额
9)G:::8u7 aggregate assets and liabilities 总体资产与负债
ZkJY.H-F aggregate at constant price 按固定价格计算的总体数字
G/x3 wR aggregate demand 总需求
W)6U6 aggregate gross position 总持仓量
$k a1X&f aggregate limit 总限额
0!3!?E < aggregate of salaries tax 合计薪俸税
d_4n0Kh0 aggregate performance 总体表现；总体业绩
6LSPPMM aggregate supply 总体供应
rg#qSrHp aggregate surplus 总盈余
!1ie:z>s aggregate total 整体总额
t9 KH|y aggregate value 总值；合计价值
U p]VU9z aggregated basis 合计基准
5*G8W\
$ aggregated net chargeable income 合计应课税入息实额
Y;a6:>D%cT aggregation 合并计算；合计；总和
pHI%jHHJ aggregation of incomes of husband and wife 夫妇入息合并计算
f)&`mqeE aggregation of property 财产的总和
r?Ev.m agio 差价；贴水
dg!1wD 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》
')C _An>X6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K1m!S9d`x 《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》
/ t%"Dh 8x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/u"
cl2| 《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》
S*~Na]nS0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a}^!TC>%1i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4aIlzaA agreement for a settlement 授产协议
|R_xY=z? agreement for assignment 转让协议
Vp- n(Z agreement for sale 售卖协议；买卖协议
6E*Zj1KX agreement for sale and purchase 买卖协议
Q%gY.n{= agreement for the payment of interest 支付利息协议
@B>%B EC agreement for the repayment of money 还款协议
: L6-{9$ agreement of reinsurance 再保险协议
pAPQi|CN Agricultural Bank of China 中国农业银行
ZI#SYEF6 air passenger departure tax 飞机乘客离境税
4wM$5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
sT;=7 L<TA airport tax 机场税
D{&+7C:8. alcohol duty 酒精税
oHP >v_ X alienation 让与；让渡；转让
?z4uze1 alimony 生活费；赡养费
^c;sk V&S All Ordinaries Index [AOI] 所有普通股指数
(HTk;vbZm all risks 全险；综合险
Sgjr4axu All Sales Record for Stock Market 《股票市场成交报告》
i TKG,$G Allied Capital Resources Limited 新联财务有限公司
o'= [< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2vW,.]95M allocation letter 拨款信件
% @^VrhS allocation of fund 分配款项；预留款项
} (GQDJp allocation of profit 利润分配；溢利分配
B?/12+sR allocation warrant 拨款令
`9G$p |6 allotment 分配；配股
+ v `^_ allotment notice 股份配售通知；配股通知
1*x5/b allotment of shares 股份分配
@BB,i / allowable 可获宽免；免税的
^{6UAT~!R allowable business loss 可扣除的营业亏损
l*m ]2"n] allowable expenses 可扣税的支出
~gzpX,{ n allowance 免税额；津贴；备抵；准备金
hj#+8= allowance for debts 债项的免税额
g-T X;( allowance for depreciation by wear and tear 耗损折旧免税额
];wo hW% allowance for funeral expenses 殡殓费的免税额
FZ}C;yUPD allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w
oY)G7% allowance for repairs and outgoings 修葺及支出方面的免税额
ZT3j xwe allowance to debtor 给债务人的津贴
U_zpLpm^ alteration of capital 资本更改
' /@!"IXz alternate trustee 候补受托人
*YE IG#` amalgamation 合并
%]P @G^Bv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h} b^o* ambit of charges 征税范围；收费范围
Jn^ Wzn[q amended valuation 经修订的估值
N D99 g American Commodities Exchange 美国商品交易所
`6l24_eKf American Express Bank Limited 美国运通银行
se*pkgWbz American Stock Exchange 美国证券交易所
'Rar>oU amortization 摊销
>P]I&S-. amount due from banks 存放银行同业的款项
H$($l<G9C amount due from banks abroad 存放海外银行同业的款项
.q;RNCUt amount due from holding companies 控股公司欠款
n(F< amount due from local banks 存放本港银行同业的款项
|' l* $ amount due to banks 银行同业的存款
*FG4!~<e amount due to banks abroad 海外银行同业的存款
\-`oFe " amount due to holding companies 控股公司存款
!gA^$(=:" amount due to local banks 本港银行同业的存款
t g m{gR amount due to outport banks 外埠银行同业的存款
Y9(i}uTi amount for note issue 发行纸币的款额
-7Y'6''~W. amount of bond 担保契据的款额
9M-]~.O amount of consideration 代价款额
Z!5m'yZO amount of contribution 供款数额
enfu%"(K) amount of indebtedness 负债款额
N?u2,h- amount of principal of the loan 贷款本金额
0ju wDd amount of rates chargeable 应征差饷数额
}M"'K2_Z amount of share capital 股本额
^ _#gIT\ amount of sums assured 承保款额
S+\M t+o amount of variation 变动幅度
YJtOdgG|q amount of vote 拨款数额
B )3SiU amount payable 应付款额
?;r7j V/`j amount receivable 应收款额
4VL!U?dk Amsterdam Stock Exchange 阿姆斯特丹证券交易所
V'| g analysis 分析
V[2<ha[n> ancillary risk 附属风险
14) kKWG annual account 周年帐目；周年帐目报表；年度决算；年结
<pa];k(IQL annual accounting date 年结日期
-<VF6k< annual allowance 每年免税额；年积金；年度津贴；年津
^/RM;`h0 annual balance 年度余额
P$#}-15?|_ annual disposable income 每年可动用收入
W} +6L| annual estimates 周年预算
^SL}wC x annual fee 年费
(UiH3Q9C]% annual general meeting 周年大会
]MH
\3g; annual growth rate 年增率；每年增长率
3 T#3<gqM[ annual long-term supplement 长期个案每年补助金
C(Ba r# annual pensionable emolument 可供计算退休金的年薪
@5nkI$>3z annual report 年报
q ~A|R Annual Report on the Consumer Price Index 《消费物价指数年报》
uS+b* : annual return 周年报表；周年申报表；每年报税表格
fqp7a1qQl Annual Return Rules 《周年报表规则》
w `9GygS annual review of consumer prices 每年消费物价回顾
]H@uuPT! annual roll-forward basis 逐年延展方式
(G b{ckzs annual salary 年薪
XajY'+DIsz annual statement 年度报表；年度决算表
Jv$2w H Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
[>QsMUvak annuitant 年金受益人
cF>;f(X annuity 年金
&G5I0:a
annuity contract 年金合约
@eD~FNf-] annuity on human life 人寿年金
<k8rSx n{ antecedent debt 先前的债项
]KII?{ <k ante-dated cheque 倒填日期支票
xVmUmftD anticipated expenditure 预期开支
MyR\_)P? anticipated net profit 预期纯利
7B b@9M?i anticipated revenue 预期收入
7}HA _@[ anti-inflation measure 反通货膨胀措施
FU3I K 3} anti-inflationary stance 反通货膨胀立场
< 8}9s9Nk apparent deficit 表面赤字
T)?@E/VaS apparent financial solvency 表面偿债能力
WlJRK M2 apparent partner 表面合伙人
^L2Zo'y [ application for personal assessment 个人入息课税申请书
="PywZ application of fund 资金应用
Lm2cW$s application to release as liquidator and to destruct the books of accounts and documents
0~I)
/T 申请免除清盘人职务及毁灭帐簿与文件
}t{^*( appointed actuary 委任精算师
!7Q.w/|= appointed auditor 委任核数师；委任审计师
jI pcMN< appointed trustee 委任的受托人
6(;[ ov1 appointer 委任人
p<.!::* %( apportioned pro rata 按比例分摊
OaVL NA^{ apportionment 分配；分摊
<@2?2l+`X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/? <9,7#i apportionment formula 分摊方程式
L?5t <`#lw apportionment of estate duty 遗产税的分摊
rEyMSLN appraisal 估价；评估
W2V@\ appreciable growth 可观增长
,DsT:8 appreciable impact 显着影响
y"n~ET}e7 appreciable increase 可观增长
$7ME a"a appreciation 增值；升值
h-u*~5dB<& appreciation against other currencies 相对其他货币升值
ZX RN?b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S %%q n appreciation tax 增值税
Vf2! 0 appropriation 拨款；拨用；拨付
wZolg~dg appropriation account 拨款帐目
"P M: &v Appropriation Bill 拨款法案
[+2^n7R appropriation-in-aid system 补助拨款办法
]5MR p7 approved assets 核准资产
fN/KXdAy& approved basket stock 认可一篮子证券
]?5@ObG approved budget 核准预算
}LVE^6 zyk approved charitable donation 认可慈善捐款
KuAGy*:4T approved charitable institution 认可慈善机构
Lgw@y!Llij approved currency 核准货币；认可货币
kxiyF$
9 approved estimates 核准预算
(W6\%H2u approved estimates of expenditure 核准开支预算
H0:6zSsc=| approved overseas insurer 核准海外保险人
*^m.V= approved overseas trust company 核准海外信托公司
Gf$>!zXr approved pooled investment fund 核准汇集投资基金
oj I"<Q~g approved provident fund scheme 认可公积金计划
v*p)"J * approved provision 核准拨款
&~ 6O;}\ approved redeemable share 核准可赎回股份
E&=?\KM approved regional stock 认可地区性证券
y")>"8 H approved retirement scheme 认可退休金计划
iONql7S @ approved subordinated loan 核准附属贷款
y3$\ m arbitrage 套戥；套汇；套利
ZI*A0_;L arbitrageur 套戥者；套汇者
Z~:lfCK` arbitrary amount 临时款项
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&%5y; arrangement 措施；安排；协定
O[J +dWyp arrears 欠款
Kct +QO( arrears of pay 欠付薪酬
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arrears of revenue 逾期未收税款；逾期未收的帐项
F>nrV articles of association 组织章程；组织细则；组织章程细则
Ji:@z%osr Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2{qG ascertainment of profit 确定利润
k0=y_7
=(5 "Asia Clear" “亚洲结算系统”
PhL5EYn Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2]KPW*V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:D7!6}% Asian Development Fund [ADF] 亚洲发展基金
DO* C] Asian dollar bond 亚洲美元债券
Icb;Yzt Asian dollar market 亚洲美元市场
v2<gkCK^ Asian dollar rate 亚洲美元利率
IWd*"\L Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%&S]cEw Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0|k[Wha# asked price 沽盘；喊价；索价；卖方报价
/9gMcn9EB assessable income 应评税入息
JVCgYY({KQ assessable loss 应评税亏损
!I
P* assessable profit 应评税利润
I!@` _Q9N assessable value 应评税值
(8/xSOZ[ assessed profit 估定利润
|W[rywxx assessed value 经评估价值
J@-9{< assessment 评税；评定；估价；评税单
@Kb~!y@G assessment number 评税编号；估价编号
}tq9 /\ assessment of additional tax 补加税评税
rkXSy g b assessment of performance 业绩评估；实绩评价
3hjwwLKG$ Assessor 评税主任
_)\,6| # asset price bubbles 资产价格泡沫
gpl!Iz~5 asset-backed securities 具资产保证的证券
cSW VHr assets accretion 资产增值
CawVC*b3 assets and liabilities 资产与负债
X~b+LG/ assets betterment statement 资产递增表；资产改进表
8hV:bz" assets lending 实物放款；有抵押贷款
k !r z8S" assets of the company passing on the death 死者去世时转移的公司资产
JB}h }nb assets pledged as security for liabilities 用作负债抵押的资产
WWs>@lCK assets portfolio 资产投资组合
'v5gg2 assets price 资产价格
m Sp7H! assets quality 资产质素
?NeB_<dLa` assets realization 资产变现
{ [# assets refinancing arrangement 资产再集资安排
!7|9r$ assets securitization 资产证券化
BE;iC.r W assets situated outside Hong Kong 在香港以外地方的资产
#J9XcD{1 assets stripping 削减资产；拆卖资产
dRC+|^ rSC assets value 资产值
dg<fUQ assignee 承让人
$*> _0{< assignment 转让；转让书；转让契
KL{ uhb0f assignment of interest 权益转让
&WS%sE{p_ assignment of letters patent and trade mark 专利证书及商标转让
=i<(hgD assignment of property 物业转让；物业转让书
)^3655mb assignment right 转让权
o*8 pM`uw assignor 转让人
W{2 y*yqY associate 有联系的人；有关连人士；相联者；合伙人；联系人
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u` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
breV TY7 S associate member 附属会员
DSa92:M} associated body corporate 相联法人团体
Z 0^d o associated company 相联公司；联属公司
>eI (M $ associated corporation 相联法团
e pe}^Pl Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q4 S8NqE 公认会计师公会〔英国〕
+[qy HTcG Association of Futures Exchange Brokers 香港期货经纪协会
#{PNdINoU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cFo-NI2 association of underwriters 承保人组织
1EB`6_>y assumption of control 接管
SesO$=y assurance 担保；保险；转易；转易书
J >&GP#7} assurance of interest 权益的转易
4(](' [M at 19XX price 按一九ＸＸ年价格计算
HX^
P9jXT at a discount 按赔价计算；按贴水价格计算；打折扣
=2 5 "q Jr at a premium 按溢价计算；按升水价格计算
)Qp?LECrt at call 通知付款；按通知
"[ ,XS` at constant market price 按固定市价计算
-JkO[ IF at constant price 按固定价格计算
0}!lN{m? at cost 按成本计算
zc 5_;!t at current market price 按当时市价计算；按现时市价计算
$'w l{D" at current price 按当时价格计算；按现时价格计算
7 |A,GH at factor cost 按要素成本计算；按生产要素成本计算
(d\bSo$] at money-of-the-day price 按付款当日价格计算
Vh&KfYY at or better 按指定或较佳价位〔买卖指令〕
|M&/( 0 at par 按面值计算；平价
[ sRQd;+ at sight 见票即付
6IH^rSUSK at the close 按收市盘
su$juI{ at the opening 按开市盘
w0SgF/"@ attestation 见证；见证条款
z9ZAY!Zhq] at-the-money option 平价期权
;E_{Zji_e attorney 受权人；受托代表人
-0Ek&"=Z^ attornment 新拥有人承认书
6cvm\ opH attributable profit 可归属利润
4kEFbzwx attributable share value 可归属股份价值
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o-IX Auckland Stock Exchange 奥克兰证券交易所
L|Iq#QX| auction 拍卖
d)H K9T|B auctioneer 拍卖商
FB`H wE < audit 审计；核数
Ek6W:Q:@ Audit Commission 审计署
8 B5%IgA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
J!>oC_0]8 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
!h~\YE) audit review 帐目审查
{,ljIhc, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7BnP,Nd"W audited account 审计帐目；经审计的帐目
kzT' audited annual account 经审计的周年帐目
3lqhjA audited balance sheet 经审计的资产负债表
X"sN~Q.0 auditor 核数师；核数主任；审计师
TM;)[R@ auditor's certificate 核数师证明书；审计师证明书
WfVie 6 auditor's report 核数师报告；审计师报告
Z^ 3Risi Aussie bond 澳元债券
[z9i v~ austerity budget 紧缩预算
<Lt$qV-# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"lt[)3* Australia All Ordinaries Index 澳洲所有普通股票指数
PE>_;k-@k Australian Dollar [AUD] 澳元
lAQ&PPQ Australian Options Market 澳大利亚期权市场
&R]G)f#w%* Australian Securities Commission 澳洲证券事务监察委员会
g&
Rk}/F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mdd~B2 "el Australian Stock Exchange 澳大利亚证券交易所
JB7]51WH@ Austrian Schilling [ATS] 奥地利先令
&}ow-u9c3 authentication 认证；鉴证
/uWON4 authority to purchase 委托购买证；委购书
YL+W 4 ld authorization 认可；核准；授权；授权书
RPu-E9g@ authorization by direction 指示授权
`:&{ /|uP7 authorization by instruction 指令授权
YH9BJ authorization by warrant 令状授权
KK}&4^q authorization of unit trust 单位信托的认可
(46)v'? authorized agent 指定代理人
bPEAG=l "- authorized capital 法定资本
Fei$94 a authorized clerk 出市员
%F7k| Na authorized dealer 认可交易商
Z JqmD authorized financial institution 认可财务机构
ur |2FS7 authorized fund 认可基金
G(-
`FH authorized fund house 获授权的基金公司；认可基金公司
}z[se)s authorized institution 认可机构
Ic*Q( X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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H^, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
sgX~4W"J authorized insurer 获授权保险人；获认可承保人
K(?7E6\vO authorized investment 特准投资项目
20q T1!j u authorized person 获授权人
PSE![whK authorized representative 获授权代表
7?4>' authorized share capital 法定股本
f"Z2& Y@ automated quotation system 自动报价系统
1/ HofiIa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
JQb]mU%? 自动交易系统〔香港期货交易所有限公司〕
udB}`<Q automatic adjustment mechanism 自动调整机制
VC@o]t5 automatic adjustment system 自动调整系统
eP)RP6ON{ Automatic Clearing House 自动票据交换所
*QL brR automatic exchange rates accumulation system 自动化汇率累集系统
q^s$4 q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ugn "w E automatic teller machine [ATM] 自动柜员机
rr*IIG&.5 autopay 自动转帐
E4{8 $:q= available assets 可用资产
\ ,WPFV available fiscal reserve 现存财政储备
GM5::M]fS available profit 可用利润
mxIEg?r( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m{g{"=}YR average 平均；平均数；海损
<D__17W:; average basic salary 平均基本薪金
1~+w7Ar =( average consumer expenditure 平均消费开支；一般消费开支
5)vXmAD/0 average cost 平均成本
l"+=z.l6; average cost of land production 增辟土地平均成本
bvoR?D\-" average daily turnover 平均每日成交额
xn-n{U" average daily wage rate 平均每日工资率
C$P3&k#W average expenditure pattern 平均开支模式
"}n]0 >J average growth rate 平均增长率
K
\O ,AE average net fixed assets 固定资产平均净值
uJ[dO} average of relatives 相对价格平均数
\Tc$P# average price 平均价格
S&a 44i average propensity to consume 平均消费倾向；一般消费倾向
g
{00i average propensity to save 平均储蓄倾向；一般储蓄倾向
;y"DEFs,u average rate 平均率
ykZ)`E]P` average revenue 平均收入；平均收益
<v\|@ @X average stock 平均库存；平均存货
*StJ5c_kg2 average yearly rent 平均年租
U@9n 7 F avoidance of double taxation 避免双重课税
6 R!0 v8 avoidance of tax 避税
