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kDJ $kv A share Ａ股；甲类股份
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>[sn| abatement of tax 减税；减扣免税额
LV|ZZ.d h ABN AMRO Bank N.V. 荷兰银行
faQ}J%a above-the-line expenditure 线上项目支出；经常预算支出
qgREkb0 above-the-line receipt 线上项目收入；经常预算收入
Ibt~e4f ABSA Asia Limited 南非联合亚洲有限公司
&KinCh7l L absolute change 绝对数值变更
PI_MSiYQ absolute expenditure 实际开支
zUX%$N+w}> absolute guideline figure 绝对准则数字
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`f?tA? absolute interest 绝对权益
KwGk8$ U absolute order of discharge 绝对破产解除令
gB/4ro8 absolute profit margin 绝对利润幅度
S+(TRIj k absolute value 实值；绝对值
#'5|$ug[ absolutely vested interest 绝对既得权益
":s1}A absorbed cost 已吸收成本；已分摊成本
al>^ }: absorption 吸收；分摊；合并
lb M)U absorption rate 吸收率；摊配率；分摊率
A[lbBR ACB Finance Limited 亚洲商业财务有限公司
7<{g+Q~7* acceptable form of reciprocity 合理的互惠条件
p!qV!: acceptable rate 适当利率；适当汇率
Ip#BR!$n acceptance agreement 承兑协议
\a\- hm acceptance for honour 参加承兑
U9k;)fK acceptor 承兑人；接受人；受票人
"f^s *I acceptor for honour 参加承兑人
-*xm<R], accident insurance 意外保险
B-Bgk Accident Insurance Association of Hong Kong 香港意外保险公会
]D(!ua5|x` accident insurance scheme 意外保险计划
\Tq !(]o^ accident year basis 意外年度基准
B#RBR<MFC accommodation 通融；贷款
#OlU|I accommodation bill 通融票据；空头票据
y/U(v"'4U accommodation party 汇票代发人
g '2'K account balance 帐户余额；帐户结余
kA3nhBH account book 帐簿
6*yt^[ W account collected in advance 预收款项
Qtj.@CGB account current book 往来帐簿
!RX\">z account of after-acquired property 事后取得的财产报告
05=
$D nv account of defaulter 拖欠帐目
n^F:p*)Q% account payable 应付帐款
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account payee only [A/C payee only] 只可转帐；存入收款人帐户
1aEM&=h _W account receivable 应收帐款
*sNZ.Y:. account receivable report 应收帐款报表
yB][
3?lv account statement 结单；帐单；会计财务报表
1Rrp#E} account title 帐户名称；会计科目
P<<?7_ ?? accountant's report 会计师报告
lmmB =F Accountant's Report Rules 会计师报告规则
>6fc` 3*! accounting and auditing procedure 会计与审计程序；会计与核数程序
}:JE*D| Accounting Arrangements 《会计安排》
f#4,2 X f accounting basis 会计基础
Wp2 b*B=- accounting by Official Receiver 破产管理署署长呈交的帐目
Jj BG9Rp{ Accounting Circular 《会计通告》
B~S"1EE[ accounting class 会计类别
+; /]' accounting date 记帐日期；会计结算日期
wHneVqI/ U accounting for money 款项核算
\HR <^xY Accounting Officer 会计主任
"},0Cs accounting period 会计报告期；会计期
ODS8bD0!i accounting policy 会计政策；会计方针
X|o;*J]( accounting practice 会计惯例
:r5DR`Rfm accounting principle 会计准则
K)NB{8 _ accounting record 会计记录
B[XVTok accounting report 会计报告
{+D
6o Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E?$|`<o{|` Accounting Society of China 中国会计学会
%:61@< accounting statement 会计报表
tE&@U$0>o accounting system 会计制度；会计系统
""A P-7 accounting transaction 会计事项；帐务交易
Q [g>ee accounting treatment 会计处理
S
b0p? accounting year 会计年度
Po+I!T L' accretion 增值；添加
#<_gY accrual 应计项目；应累算数目
sK1YmB :~a accrual basis 应计制；权责发生制
oWCy%76@ accrual basis accounting 应计制会计；权责发生制会计
h7],/? s accrue 应累算；应计
.KzGb4U accrued benefit 应累算利益
r HS;wT accrued charges 应计费用
=E{e|(1+u accrued cumulative preference share dividend 应累算的累积优先股股息
>lyX";X# accrued expenses 应累算费用
05$;7x nf( accrued interest payable 应付利息；应计未付利息
W lD cKY accrued interest receivable 应收利息；应计未收利息
sZ~q|}D- accrued right 累算权益
;Y/{q B! accruing profit 应累算的利润
um/2.S n> accumulated fiscal reserve 累积财政储备
~!PAs_O accumulated profit 累积利润；滚存溢利
SZ/}2_; accumulated reserve 累积储备
9 \2<#,R1q accumulation of surplus income 累积收益盈余
< 5 F t3sd acquired assets 既得资产
Gk"o/]Sf acquisition 收购；购置；取得
K7G|cZ/^ acquisition cost 购置成本
&G#LQl acquisition expenses 购置费用
3Z,J &d`[ acquisition of 100% interest 收购全部股权
+TA 'P$j acquisition of control 取得控制权
px|y_.DB2x acquisition of fixed assets 购置固定资产
PKDzIA~T acquisition of shell “买壳”
d4y?2p ?3 acquisition price 收购价
5U%J,W act of God 天灾
b=V"$(Q acting partner 执事合伙人
q?R)9E$h active market 买卖活跃的市场；交投畅旺的市场；旺市
X5s. F%Np! active partner 积极参与的合伙人
X<pg^Y0 active trading 交投活跃
>[,ywRJ#_} actual circulation 实际流通
'brt?oZ% actual cost 实际成本
rE:"8d}z actual expenditure 实际开支；实际支出
h$F.(N IYe actual income 实际入息；实际收入；实际收益
zDEX `~c actual market 现货市场
J<p.J3I actual price 现货价；实际价格
+>zjTP7\e" actual profit 实际利润
2Fi ~GY_ actual quotation 实盘；实际价位；实际报价
4r'QP .h actual year basis 按实际年度计算
7'c ;$~ actuals 实货
+I>u${sVx* actuarial investigation 精算调查
<K^{36h actuarial principle 精算原则
H C %tJ:G actuarial report 精算师报告
$0uh8 RB Actuarial Society of Hong Kong 香港精算学会
RK7vR~kf< actuarial valuation 精算师估值
wjJM\BKr` actuary 精算师
Z*AT &7 ad referendum agreement 暂定协议；有待覆核的协定
GM1z@i\5 ad valorem duty 从价税；按值征税
M
@|n"(P ad valorem duty system 从价税制
IJWUNKqo= ad valorem fee 从价费
uL\b*rI ad valorem tariff 从价关税
jkTh)Bm|' additional allowance 额外免税额
Se0!-NUK0 additional amount for unexpired risk 未过期风险的额外款额
2 kP0// additional assessable profit 补加应评税利润
y. xt7
F1 additional assessment 补加评税
}6Ut7J]a| additional commitment 额外承担
Z&f@)j additional commitment vote 额外承担拨款
O9+Dd%_KS# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3K8#,TK3 additional dependent parent allowance 供养父母额外免税额
-?jI{].:8 additional provision 额外拨款
A* 1-2 additional stamp duty 附加印花税
.G ^-. p additional tax 补加税罚款；补加税款
#hp 7@ Tu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{}sF ?wZf adjudged bankrupt 被裁定破产
gD13(G98 adjudicated bankrupt 裁定破产人
7P+qPcRaP adjudication fee 裁定费；评定印花税额手续费；评估契据费
\&{a/e2:S adjudication of bankruptcy 裁定破产；宣告破产
M2pe*z adjudication of insolvency 裁定无力偿还债务
>9WJa 5{ adjusted actual 经调整的实数；调整后的实数
UN
FQ`L adjusted current assets 经调整的流动资产；调整后的流动资产
[`F}<L." adjusted figure 经调整的数字；调整后的数额
q ocN:Of1 adjusted liabilities 经调整的负债；调整后的负债
w^ AY= Fc adjusted loss 经调整的亏损；调整后的亏损
iMT[s b adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
d8)ps, adjusted profit 经调整的利润；调整后的利润
p`dH4y]D adjusted surplus 经调整的盈余额；调整后的盈余额
`Z#0kpXk_ adjusted value 经调整的价值；调整后的价值
#9( 0 .!v adjustment 调整；修订；理算〔保险〕
mJ_ 5Vt= adjustment centre 调剂中心
t z TnFV adjustment lag 调整过程的时间差距；调整时差
\
oY/h T _ adjustment mechanism 调整机制
~wtK(U adjustment of loss 亏损调整
cEdf&*_-'I adjustment process 调整过程；调整程序
Fjs:rZ#{ adjustment range 调整幅度
KF4D)NM | administered exchange rate 受管制汇率
Z<yLu'48)A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vz$_Fgsc. administration expenses 行政费用
{^5LolCCH administration fee 手续费；行政费
p#\JKx administration in bankruptcy 破产管理
# N v^ F administration order 遗产管理令
kFRl+,bi~ administrator 管理人；遗产管理人
s %& /Zt administrator of the estate 遗产管理人
KT 4h3D`, admission of debt 债项承认书
Gu#Vc.e admission of proof 接纳债权证明
O(R1 D/A[ advance 放贷款项；垫付款项；预支款项；预付款项
jk Q%b.a advance account 暂支帐目；预付款帐户
y[D8r Fw advance compensation 预付补偿金
z[cs /x advance from shareholder 股东垫款
c\Z .V*o advance pending reimbursement 预支以待日后付还
^v j} advanced economy 先进经济体系
s~z~9#G(6 advancement 预付；预付财产
B~CdY}UTsj advances warrant 垫款令
& t.G4 advancing 贷出
5[[m S adverse balance 逆差
r_x|2 A oO adverse exchange 逆汇
~E8L,h~ advertisement addressed to shareholders 在报章刊登的致股东通告
iBM;$0Y advice for collection 托收通知书
wHT]& fZ advice of drawing 提款通知书；汇票通知书
{4 y#+[ advice of payment 付款通知
D 2y[?RG Advisory Committee [Securities and Futures Commission]
#VvU8"u 谘询委员会〔证券及期货事务监察委员会〕
IjPCaH.:t Advisory Committee on Diversification 经济多元化谘询委员会
wv7XhY} affidavit 誓章；遗产申报誓章
hZ[(Ik]*Zd affidavit of no receipt 述明无收款的誓章
Ah? ,9r=U affiliate 联号；联营公司；附属公司
^t $xR_ affiliated company 附属公司；联号；联营公司
:Rro z ]* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l%_r 3W affordability 负担能力
N|rB~
African Development Bank [AfDB] 非洲开发银行
baO'FyCs9& after-acquired property 事后取得的财产
HM]mOmL90N after-hours dealing 市后交易
R PB%6z$ after-tax profit 税后盈利；税后利润；税后溢利
t:O"t
G agency agreement 代理协议
n^t!+ agency expenses 代理机构的开支
D}MCVNd^ agency fee 代理费
Gp9:#L! Agency Law 《代理法》
;:]#Isq agent 代理人；承销人
3J_B uMV agent of company 公司代理人
A<U9$"j9J agent's fee 代理人费；经纪费
F1q6
3 aggregate 总计；总数；总体数字
FK+`K< aggregate amount 总款额；总额
s=H| ^v aggregate assets and liabilities 总体资产与负债
8#{DBWU aggregate at constant price 按固定价格计算的总体数字
Yo*.? Mq' aggregate demand 总需求
E]0}&YG aggregate gross position 总持仓量
QFNw2:) aggregate limit 总限额
[["az'Lrk? aggregate of salaries tax 合计薪俸税
-z~;f<+I` aggregate performance 总体表现；总体业绩
fEB&)mM aggregate supply 总体供应
?r'2GR2Sk4 aggregate surplus 总盈余
h@{mcz aggregate total 整体总额
g}OZ!mKd aggregate value 总值；合计价值
1!=^mu8 aggregated basis 合计基准
s L=}d[ aggregated net chargeable income 合计应课税入息实额
6Bf aB: aggregation 合并计算；合计；总和
1PUeU+ aggregation of incomes of husband and wife 夫妇入息合并计算
i",7< 01 aggregation of property 财产的总和
1=Z, #r agio 差价；贴水
rizWaw5E!8 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》
0,]m.)ws Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_+6aD|7x 《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》
J3z:U&%= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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《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》
<} Hs@`jS Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n)uck 5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'Z8=y[l agreement for a settlement 授产协议
#8/pYQ; agreement for assignment 转让协议
V^%P}RFMc agreement for sale 售卖协议；买卖协议
}pJLK\ agreement for sale and purchase 买卖协议
fZgEJsr agreement for the payment of interest 支付利息协议
wZ%a:Z4TcM agreement for the repayment of money 还款协议
#oD; ?Mi agreement of reinsurance 再保险协议
$4:Se#nl Agricultural Bank of China 中国农业银行
He)!Ez\X air passenger departure tax 飞机乘客离境税
Db K(Rh_
K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Yv/T6z@ airport tax 机场税
.z, ot| alcohol duty 酒精税
{fI"p;| alienation 让与；让渡；转让
H(gETRh alimony 生活费；赡养费
ae>B 0#= All Ordinaries Index [AOI] 所有普通股指数
I Bz)3gj J all risks 全险；综合险
z(n Ba]^[F All Sales Record for Stock Market 《股票市场成交报告》
e|d~ &Bk0 Allied Capital Resources Limited 新联财务有限公司
U B WU q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\ RS
,Y allocation letter 拨款信件
P47x-; allocation of fund 分配款项；预留款项
eX AJ%^iD allocation of profit 利润分配；溢利分配
Q#5~"C allocation warrant 拨款令
;J,`v5z0: allotment 分配；配股
7V2xg h!W allotment notice 股份配售通知；配股通知
O?$]/d allotment of shares 股份分配
?Q~o<%U7 allowable 可获宽免；免税的
IAi|4,y_L allowable business loss 可扣除的营业亏损
n.7-$1 allowable expenses 可扣税的支出
;-^8lWt allowance 免税额；津贴；备抵；准备金
~7>D>!! allowance for debts 债项的免税额
O_ d[{e=5` allowance for depreciation by wear and tear 耗损折旧免税额
lw43|_'G-t allowance for funeral expenses 殡殓费的免税额
%j/}e>$"Nk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
lS G]{ allowance for repairs and outgoings 修葺及支出方面的免税额
a];1)zVA6 allowance to debtor 给债务人的津贴
PY
MofQaZ alteration of capital 资本更改
;~GBD] alternate trustee 候补受托人
1<;VD0XX amalgamation 合并
slQEAqG)B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
UuCRQN H ambit of charges 征税范围；收费范围
2 QgD< amended valuation 经修订的估值
9/h[(qvT American Commodities Exchange 美国商品交易所
8 l*h\p:Q American Express Bank Limited 美国运通银行
FGzn|I American Stock Exchange 美国证券交易所
k`B S{,= amortization 摊销
_t>[gB, amount due from banks 存放银行同业的款项
l \W N
amount due from banks abroad 存放海外银行同业的款项
3}lIY7 O amount due from holding companies 控股公司欠款
% .WW -S3 amount due from local banks 存放本港银行同业的款项
)%09j0y>l" amount due to banks 银行同业的存款
'Pe;Tp> ` amount due to banks abroad 海外银行同业的存款
no(or5UJ amount due to holding companies 控股公司存款
@~bP| a amount due to local banks 本港银行同业的存款
LT#EYnG amount due to outport banks 外埠银行同业的存款
3<>DDY2bl amount for note issue 发行纸币的款额
"j8`)XXa( amount of bond 担保契据的款额
mLfY^&2Pr amount of consideration 代价款额
@=6oB3tQA amount of contribution 供款数额
bT^(D^ amount of indebtedness 负债款额
^B!()39R? amount of principal of the loan 贷款本金额
<+Gf!0i amount of rates chargeable 应征差饷数额
j JD*s/o amount of share capital 股本额
iu.Jp92 amount of sums assured 承保款额
!j/54, amount of variation 变动幅度
-TS5g1 amount of vote 拨款数额
LKBh{X0%( amount payable 应付款额
mNOx e amount receivable 应收款额
XXA.wPD - Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|W*5<2Q9 analysis 分析
av bup ancillary risk 附属风险
j&[u $P*K annual account 周年帐目；周年帐目报表；年度决算；年结
~KczP1 p annual accounting date 年结日期
3e9UD N2 annual allowance 每年免税额；年积金；年度津贴；年津
m=25HH7enb annual balance 年度余额
#nq_R annual disposable income 每年可动用收入
%-[*G;c'w annual estimates 周年预算
Z^Yy
sf annual fee 年费
Xp9 ]
9H. annual general meeting 周年大会
+g;{c+Kw: annual growth rate 年增率；每年增长率
Lk WY6
?$U annual long-term supplement 长期个案每年补助金
@0V4$OoFl annual pensionable emolument 可供计算退休金的年薪
&g~NkJc0c annual report 年报
LqLhZBU9 Annual Report on the Consumer Price Index 《消费物价指数年报》
ZK h4:D annual return 周年报表；周年申报表；每年报税表格
.,f]'!5 Annual Return Rules 《周年报表规则》
Dq-[b+bm annual review of consumer prices 每年消费物价回顾
aeDhC#h annual roll-forward basis 逐年延展方式
.{-X1tJ7 annual salary 年薪
?2q0[T?e annual statement 年度报表；年度决算表
V\AY = u Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3WM*4
annuitant 年金受益人
1a mEQ annuity 年金
c-"vQ> ux+ annuity contract 年金合约
[?bq4u` annuity on human life 人寿年金
;I*N%a TK antecedent debt 先前的债项
MDBqIL]Hc ante-dated cheque 倒填日期支票
yxi&80$ anticipated expenditure 预期开支
%, S{9q anticipated net profit 预期纯利
o]WcODJdl anticipated revenue 预期收入
y>cLG5v anti-inflation measure 反通货膨胀措施
#jsN anti-inflationary stance 反通货膨胀立场
Bus]OF>hu apparent deficit 表面赤字
4dy !2KZN apparent financial solvency 表面偿债能力
P`avn
apparent partner 表面合伙人
-f*5lkO application for personal assessment 个人入息课税申请书
|;\pAZ2 application of fund 资金应用
y&/bp< Z application to release as liquidator and to destruct the books of accounts and documents
MnlD87x@X 申请免除清盘人职务及毁灭帐簿与文件
b~2LD3"3 appointed actuary 委任精算师
6z] y
=J appointed auditor 委任核数师；委任审计师
_sn<"B%> appointed trustee 委任的受托人
jO9! :L>b` appointer 委任人
n NeCi apportioned pro rata 按比例分摊
,~/WYw< o apportionment 分配；分摊
_
^'QHWP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(*kKfg4Wj apportionment formula 分摊方程式
nd$ 92H apportionment of estate duty 遗产税的分摊
luW" | appraisal 估价；评估
/|3~LvIt= appreciable growth 可观增长
KWM.e1( appreciable impact 显着影响
3Kc9*] D appreciable increase 可观增长
y\,,hs appreciation 增值；升值
zK>m4+)~ appreciation against other currencies 相对其他货币升值
mDk6@Gd@U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
MS:,I ? appreciation tax 增值税
xUNq!({T appropriation 拨款；拨用；拨付
5gk Q6& m appropriation account 拨款帐目
/N#=Tol Appropriation Bill 拨款法案
hAt4+O&P appropriation-in-aid system 补助拨款办法
;GKL[ t I" approved assets 核准资产
oF a,IA approved basket stock 认可一篮子证券
1M b[S{ approved budget 核准预算
ObJ -XNcNH approved charitable donation 认可慈善捐款
<oi'yr approved charitable institution 认可慈善机构
3h$E^" approved currency 核准货币；认可货币
~7FS'!W,F approved estimates 核准预算
1CR\!? approved estimates of expenditure 核准开支预算
Y kE_7r(1 approved overseas insurer 核准海外保险人
#^yOW^ approved overseas trust company 核准海外信托公司
4|\ approved pooled investment fund 核准汇集投资基金
x$t2Y<_ approved provident fund scheme 认可公积金计划
* 3]2vq approved provision 核准拨款
_BONN6=*y approved redeemable share 核准可赎回股份
e*}:t H approved regional stock 认可地区性证券
ysPm4am$ approved retirement scheme 认可退休金计划
{{B' 65Wu approved subordinated loan 核准附属贷款
zhbSi w arbitrage 套戥；套汇；套利
S}cR+d1}h arbitrageur 套戥者；套汇者
~2 nt33" arbitrary amount 临时款项
SurreD<x arrangement 措施；安排；协定
?:&2iW7z arrears 欠款
y4r?M8]"r arrears of pay 欠付薪酬
@eutp`xoT\ arrears of revenue 逾期未收税款；逾期未收的帐项
u'k+t`V& articles of association 组织章程；组织细则；组织章程细则
[ LQOP3f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
m#R"~ > ascertainment of profit 确定利润
A6J:!sY4A "Asia Clear" “亚洲结算系统”
-ssmj8:Q\| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L8H:, } 2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1wH6 hN, Asian Development Fund [ADF] 亚洲发展基金
:I2, Asian dollar bond 亚洲美元债券
F=a Asian dollar market 亚洲美元市场
O jNOvh&N Asian dollar rate 亚洲美元利率
s: iBl/N} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c`&g.s@N\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
R4T@ ]l&W asked price 沽盘；喊价；索价；卖方报价
bg /=P>2 assessable income 应评税入息
P{BW^kAdH assessable loss 应评税亏损
h?$ J;xn assessable profit 应评税利润
W /*?y & assessable value 应评税值
2( x|
% assessed profit 估定利润
X
@pm !c# assessed value 经评估价值
ExN $J assessment 评税；评定；估价；评税单
t: oQHhO? assessment number 评税编号；估价编号
gz~ug35 assessment of additional tax 补加税评税
3,`M\#z%K assessment of performance 业绩评估；实绩评价
KhP_ U{)D Assessor 评税主任
U&{w:P asset price bubbles 资产价格泡沫
8aC=k @YE asset-backed securities 具资产保证的证券
Bo14t*( assets accretion 资产增值
q`.=/O' assets and liabilities 资产与负债
Lb? q5_ assets betterment statement 资产递增表；资产改进表
uMpuS1 assets lending 实物放款；有抵押贷款
US=K}B =g assets of the company passing on the death 死者去世时转移的公司资产
)Vrp<"v assets pledged as security for liabilities 用作负债抵押的资产
~kj96w4eAR assets portfolio 资产投资组合
?m+];SJk assets price 资产价格
wjZ Q.T! assets quality 资产质素
Gy;Fe= assets realization 资产变现
zGNW5S9G assets refinancing arrangement 资产再集资安排
mlLqQ< assets securitization 资产证券化
|z"$^|@d? assets situated outside Hong Kong 在香港以外地方的资产
[b& V^41W assets stripping 削减资产；拆卖资产
4mKH
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S STn | assignee 承让人
*M*WjEOA assignment 转让；转让书；转让契
~7PiIky. assignment of interest 权益转让
}Y|M+0 assignment of letters patent and trade mark 专利证书及商标转让
{0n p assignment of property 物业转让；物业转让书
|(2#KMEWa assignment right 转让权
b:r8r}49 assignor 转让人
e@;'# t associate 有联系的人；有关连人士；相联者；合伙人；联系人
xf8[&? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$E[M[1j associate member 附属会员
AWP grv / associated body corporate 相联法人团体
S8+l!$7 associated company 相联公司；联属公司
ya5HAs associated corporation 相联法团
Iz83T9I& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q`6hJgyL 公认会计师公会〔英国〕
$tX W / Association of Futures Exchange Brokers 香港期货经纪协会
l_$>$d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2{Dnfl'k association of underwriters 承保人组织
<#;5)!gr{ assumption of control 接管
Mk=*2=d assurance 担保；保险；转易；转易书
h-sO7M0E] assurance of interest 权益的转易
U1 *P at 19XX price 按一九ＸＸ年价格计算
H=*0KX{ at a discount 按赔价计算；按贴水价格计算；打折扣
%Y0BPTt$ at a premium 按溢价计算；按升水价格计算
avM8-&h at call 通知付款；按通知
`HnZ{PKf at constant market price 按固定市价计算
3TLy m& at constant price 按固定价格计算
(d@(QJ at cost 按成本计算
!Q<3TfC at current market price 按当时市价计算；按现时市价计算
M(:bM1AD`u at current price 按当时价格计算；按现时价格计算
9I q<*\V 4 at factor cost 按要素成本计算；按生产要素成本计算
+'iqGg- at money-of-the-day price 按付款当日价格计算
$aB`A$'hK at or better 按指定或较佳价位〔买卖指令〕
oM ^vJ3 at par 按面值计算；平价
Q4*{+$A at sight 见票即付
3-6MGL9 at the close 按收市盘
[` }w 7 at the opening 按开市盘
PFx.uqp attestation 见证；见证条款
f Ayh9 at-the-money option 平价期权
iOCs% J attorney 受权人；受托代表人
;K|K]c attornment 新拥有人承认书
f2pA+j5[ attributable profit 可归属利润
^c/3 !"wK
attributable share value 可归属股份价值
<gGO Auckland Stock Exchange 奥克兰证券交易所
b<#zgf auction 拍卖
z C$F@ auctioneer 拍卖商
t9*e" QH audit 审计；核数
(3Xs Audit Commission 审计署
[{ R>'~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z]WX 7d 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〕
__s'/ 6u audit review 帐目审查
|,S]EHIy Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
nUVk;0at audited account 审计帐目；经审计的帐目
w-$iKtb. audited annual account 经审计的周年帐目
(x@J@ GP* audited balance sheet 经审计的资产负债表
TuPD5-wB& auditor 核数师；核数主任；审计师
F|/6;&*?M auditor's certificate 核数师证明书；审计师证明书
;@Z1y auditor's report 核数师报告；审计师报告
BFP@Yn~k Aussie bond 澳元债券
{oF;ZM'r austerity budget 紧缩预算
Vr"'O6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^+-]V9?+ Australia All Ordinaries Index 澳洲所有普通股票指数
[{ #T N Australian Dollar [AUD] 澳元
%C #Ps Australian Options Market 澳大利亚期权市场
#`= >Mza Australian Securities Commission 澳洲证券事务监察委员会
6/Yo0D>M$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4+nZ4a>LH? Australian Stock Exchange 澳大利亚证券交易所
|+JO]J#bc Austrian Schilling [ATS] 奥地利先令
ahZ@4v authentication 认证；鉴证
lKU{ jWA authority to purchase 委托购买证；委购书
`#85r{c$: authorization 认可；核准；授权；授权书
C+ Y; D: authorization by direction 指示授权
Z+EZ</'(a authorization by instruction 指令授权
\}9)`1D authorization by warrant 令状授权
\o3s&{+ y, authorization of unit trust 单位信托的认可
l-20X{$m: authorized agent 指定代理人
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authorized capital 法定资本
#Tag"b` authorized clerk 出市员
>D i`zw~ authorized dealer 认可交易商
]9'F<T= $_ authorized financial institution 认可财务机构
v0(}"0 authorized fund 认可基金
VK u_ l authorized fund house 获授权的基金公司；认可基金公司
<0hVDk~ authorized institution 认可机构
K4E2W9h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-:F r($^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}?Pa(0=U
authorized insurer 获授权保险人；获认可承保人
|0>rojMq authorized investment 特准投资项目
P s|[ authorized person 获授权人
/N R*<,c% authorized representative 获授权代表
$7xfLS8Vo authorized share capital 法定股本
oa5L5Zr,A automated quotation system 自动报价系统
a #s
Nd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<;> k[P' 自动交易系统〔香港期货交易所有限公司〕
$Jn.rX0}$ automatic adjustment mechanism 自动调整机制
xiQc\k$ automatic adjustment system 自动调整系统
"?<`]WG\ Automatic Clearing House 自动票据交换所
/#"9!8%V automatic exchange rates accumulation system 自动化汇率累集系统
yLnTIE 3) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
bO6cv{>x automatic teller machine [ATM] 自动柜员机
qJK9C `T% autopay 自动转帐
S:xs[b.ZZ available assets 可用资产
TV_a(#S available fiscal reserve 现存财政储备
=>Z4vWX* available profit 可用利润
Sx Bo% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;0$qT$, average 平均；平均数；海损
)' ,dP)b average basic salary 平均基本薪金
-`Zk`s|! average consumer expenditure 平均消费开支；一般消费开支
=%> E8)Jb average cost 平均成本
jJ@@W~/)B average cost of land production 增辟土地平均成本
@n9iOf~< average daily turnover 平均每日成交额
]d%Ou]609 average daily wage rate 平均每日工资率
ts@ e
, average expenditure pattern 平均开支模式
W$l4@A average growth rate 平均增长率
Z$m&F0g average net fixed assets 固定资产平均净值
>Rdi]:]Bv average of relatives 相对价格平均数
1GLb^:~A average price 平均价格
&Q\k`0vzVB average propensity to consume 平均消费倾向；一般消费倾向
Dk")/ ib average propensity to save 平均储蓄倾向；一般储蓄倾向
-s le7 k average rate 平均率
$gk=~p| average revenue 平均收入；平均收益
A q(, average stock 平均库存；平均存货
6"rS?>W/mO average yearly rent 平均年租
&?y| Pn avoidance of double taxation 避免双重课税
|\"%Dy[m avoidance of tax 避税
