A:
(7}Zh|@W A share Ａ股；甲类股份
cN#f$ abatement of tax 减税；减扣免税额
%lN4"jtx ABN AMRO Bank N.V. 荷兰银行
v7D3aWoe above-the-line expenditure 线上项目支出；经常预算支出
o%73M!- above-the-line receipt 线上项目收入；经常预算收入
vXc gl ABSA Asia Limited 南非联合亚洲有限公司
*(Us:*$W. absolute change 绝对数值变更
=D?{d{JT absolute expenditure 实际开支
*|/kKvN absolute guideline figure 绝对准则数字
3-
4jSN\ absolute interest 绝对权益
Yk#$-"c/a absolute order of discharge 绝对破产解除令
1O@ cev; absolute profit margin 绝对利润幅度
`k'Dm:*`u4 absolute value 实值；绝对值
A-qpuI;f absolutely vested interest 绝对既得权益
iM s(Ywak] absorbed cost 已吸收成本；已分摊成本
&Zm1 (k6&K absorption 吸收；分摊；合并
uWerC?da absorption rate 吸收率；摊配率；分摊率
Z`bo1,6> ACB Finance Limited 亚洲商业财务有限公司
|#(g 8ua7 acceptable form of reciprocity 合理的互惠条件
\E2S/1p acceptable rate 适当利率；适当汇率
!EO
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#.~lt8F acceptance for honour 参加承兑
#Xd#Nc j acceptor 承兑人；接受人；受票人
C)qP9uW acceptor for honour 参加承兑人
-*&C "%e accident insurance 意外保险
<<9Y=%C+ Accident Insurance Association of Hong Kong 香港意外保险公会
>oc& hT accident insurance scheme 意外保险计划
fsVr<m accident year basis 意外年度基准
u=p-]? accommodation 通融；贷款
vke]VXU9z accommodation bill 通融票据；空头票据
m3iB` accommodation party 汇票代发人
ffE>%M* account balance 帐户余额；帐户结余
3+#
"4O account book 帐簿
>dqeGM7Np> account collected in advance 预收款项
t%>x}b"2T account current book 往来帐簿
8\ WOss)al account of after-acquired property 事后取得的财产报告
3q0^7)m0 account of defaulter 拖欠帐目
< \S
j5 account payable 应付帐款
QCk(qlN'h9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
)v?-[
oR account receivable 应收帐款
(Q ys`D account receivable report 应收帐款报表
I`}<1~ue account statement 结单；帐单；会计财务报表
f: K`M W account title 帐户名称；会计科目
jF%[.n[BU accountant's report 会计师报告
V{G9 E Accountant's Report Rules 会计师报告规则
B[Fuy y? accounting and auditing procedure 会计与审计程序；会计与核数程序
hFWK^]~ a Accounting Arrangements 《会计安排》
jo8;S?+<|? accounting basis 会计基础
l<mEGKB# accounting by Official Receiver 破产管理署署长呈交的帐目
9d!}]+"d42 Accounting Circular 《会计通告》
:,(ZMx\ accounting class 会计类别
ZIrJ"*QO= accounting date 记帐日期；会计结算日期
j;b<oQH accounting for money 款项核算
?*8HZ1m# Accounting Officer 会计主任
pu*vFwZ accounting period 会计报告期；会计期
nob^
I 5? accounting policy 会计政策；会计方针
*! y.!v* accounting practice 会计惯例
ku}I; k | accounting principle 会计准则
|+MV%QG; accounting record 会计记录
a,N?Gx K~ accounting report 会计报告
6|D,`dk3U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
UPkD^D, Accounting Society of China 中国会计学会
b(~
gQM accounting statement 会计报表
#dgWXO accounting system 会计制度；会计系统
'{:Yg3K accounting transaction 会计事项；帐务交易
7+I2" Hy accounting treatment 会计处理
h7S&tW GU accounting year 会计年度
/U%Xs}A) accretion 增值；添加
b]h]h1~hHH accrual 应计项目；应累算数目
AQ 5C rYb accrual basis 应计制；权责发生制
"HQH]?!k accrual basis accounting 应计制会计；权责发生制会计
QAy9RQ0 accrue 应累算；应计
RZ[r XV5 accrued benefit 应累算利益
d6.9]V? accrued charges 应计费用
e1RtoNF ^ accrued cumulative preference share dividend 应累算的累积优先股股息
o2ndnIL accrued expenses 应累算费用
:>[;XT< accrued interest payable 应付利息；应计未付利息
t'EH_ U accrued interest receivable 应收利息；应计未收利息
ya'@AJS accrued right 累算权益
z.[ Ok accruing profit 应累算的利润
$ W8 accumulated fiscal reserve 累积财政储备
;Db89Nc$ accumulated profit 累积利润；滚存溢利
^J>jU`)CJ accumulated reserve 累积储备
F%6`D accumulation of surplus income 累积收益盈余
Cse@>27s acquired assets 既得资产
zSYWNmj& acquisition 收购；购置；取得
.Wq`q F(; acquisition cost 购置成本
g'`J' 6Pn acquisition expenses 购置费用
K`@GN T& acquisition of 100% interest 收购全部股权
%&"_=Lc acquisition of control 取得控制权
m//(1hWv7 acquisition of fixed assets 购置固定资产
:!1B6Mc acquisition of shell “买壳”
e3wFi,/@ acquisition price 收购价
y )v'0q act of God 天灾
NDRk%_Eu( acting partner 执事合伙人
Z8=4cWI~; active market 买卖活跃的市场；交投畅旺的市场；旺市
0n_Cuh\ active partner 积极参与的合伙人
t?v0ylN active trading 交投活跃
~`{HWm ah actual circulation 实际流通
,h1r6&MEY actual cost 实际成本
Ox&g#,@h actual expenditure 实际开支；实际支出
I ,AI$A actual income 实际入息；实际收入；实际收益
UG+wRX :dA actual market 现货市场
OZ_'& CZ actual price 现货价；实际价格
h"YIAQ', actual profit 实际利润
}d) >pH actual quotation 实盘；实际价位；实际报价
_SC>EP 8:Z actual year basis 按实际年度计算
m \4jiR_o actuals 实货
B{|P}fN5} actuarial investigation 精算调查
k KL^U actuarial principle 精算原则
TRAs5I% actuarial report 精算师报告
{ TdK S Actuarial Society of Hong Kong 香港精算学会
!HqIi@>8 actuarial valuation 精算师估值
42Vy#t/HC actuary 精算师
Z[AJat@H ad referendum agreement 暂定协议；有待覆核的协定
J(M0t~RZ ad valorem duty 从价税；按值征税
& HphE2 h ad valorem duty system 从价税制
Cz?N[dh h ad valorem fee 从价费
"a`0s_F,^ ad valorem tariff 从价关税
\9i.dF additional allowance 额外免税额
|R Ai6;
additional amount for unexpired risk 未过期风险的额外款额
cPI # XPM= additional assessable profit 补加应评税利润
',6QL4qV/ additional assessment 补加评税
v[r:1T@ additional commitment 额外承担
$|6Le;
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v2EM| Q xp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vo uQ.utl additional dependent parent allowance 供养父母额外免税额
< 5[wP)K@ additional provision 额外拨款
2{XQDOyA
additional stamp duty 附加印花税
x;Dr40wD@y additional tax 补加税罚款；补加税款
G5=(3 V% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`W?aq]4x5 adjudged bankrupt 被裁定破产
%r 6 ~5_A adjudicated bankrupt 裁定破产人
` z5j adjudication fee 裁定费；评定印花税额手续费；评估契据费
UH%?{>oRh adjudication of bankruptcy 裁定破产；宣告破产
+#1WOQfAD adjudication of insolvency 裁定无力偿还债务
YV{^S6M adjusted actual 经调整的实数；调整后的实数
-hp,O?PM adjusted current assets 经调整的流动资产；调整后的流动资产
A[ /0on5r adjusted figure 经调整的数字；调整后的数额
f>ED adjusted liabilities 经调整的负债；调整后的负债
:
[aUpX= adjusted loss 经调整的亏损；调整后的亏损
*[ W! ng adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
YZpF*E;6t adjusted profit 经调整的利润；调整后的利润
F2oY_mA adjusted surplus 经调整的盈余额；调整后的盈余额
,O 3"r; adjusted value 经调整的价值；调整后的价值
}Ss#0Gee adjustment 调整；修订；理算〔保险〕
HEjV7g0E adjustment centre 调剂中心
`U(A 5 adjustment lag 调整过程的时间差距；调整时差
CX CU5 - adjustment mechanism 调整机制
S r2c'T" adjustment of loss 亏损调整
}Ax$}# adjustment process 调整过程；调整程序
rm3 ~] adjustment range 调整幅度
i1 SP administered exchange rate 受管制汇率
?$-OdABXHK Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u4z]6?,"e administration expenses 行政费用
uZmfvMr3 administration fee 手续费；行政费
w{2V7*+l administration in bankruptcy 破产管理
e
*;"$7o9 administration order 遗产管理令
~+3f8%
administrator 管理人；遗产管理人
':o.vQdJ administrator of the estate 遗产管理人
#0G9{./C admission of debt 债项承认书
1vl~ [ admission of proof 接纳债权证明
qYsu3y)*N advance 放贷款项；垫付款项；预支款项；预付款项
Y/gVyQ( advance account 暂支帐目；预付款帐户
1mI)xDi9 advance compensation 预付补偿金
w4(DR?[nC advance from shareholder 股东垫款
w`>xK
sKW> advance pending reimbursement 预支以待日后付还
d<7xSRC advanced economy 先进经济体系
x-y=Jor advancement 预付；预付财产
QhpE 2ICU advances warrant 垫款令
Z?"Pkc.Ei advancing 贷出
3gv>AgG adverse balance 逆差
eg?vYW adverse exchange 逆汇
jn)~@~c advertisement addressed to shareholders 在报章刊登的致股东通告
hs<7(+a advice for collection 托收通知书
`Ph4!-6# advice of drawing 提款通知书；汇票通知书
8.Y6r advice of payment 付款通知
>L& >B5)9 Advisory Committee [Securities and Futures Commission]
`jP\*k`~] 谘询委员会〔证券及期货事务监察委员会〕
r(cS{oni Advisory Committee on Diversification 经济多元化谘询委员会
ut-UTW affidavit 誓章；遗产申报誓章
y3;G<9K2c] affidavit of no receipt 述明无收款的誓章
[2)Y0; [" affiliate 联号；联营公司；附属公司
)vuxy affiliated company 附属公司；联号；联营公司
G _42ckLq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&h4(lM affordability 负担能力
r<&d1fM;X African Development Bank [AfDB] 非洲开发银行
z${ B| after-acquired property 事后取得的财产
?1OS%RBF after-hours dealing 市后交易
oxcAKo after-tax profit 税后盈利；税后利润；税后溢利
E@ t~juF! agency agreement 代理协议
A`X$jpAn& agency expenses 代理机构的开支
~(I\O?k>H agency fee 代理费
3ufUB^@4v Agency Law 《代理法》
H~||]_q| agent 代理人；承销人
{CQA@p:Y} agent of company 公司代理人
m:p1O3[R agent's fee 代理人费；经纪费
]d% hU aggregate 总计；总数；总体数字
8@b@y|#]X aggregate amount 总款额；总额
lXv{+ic aggregate assets and liabilities 总体资产与负债
6 "jq/Pu aggregate at constant price 按固定价格计算的总体数字
E8FS jLZ aggregate demand 总需求
) W *S6}A aggregate gross position 总持仓量
AO8`ItNZdT aggregate limit 总限额
G'{4ec0<{ aggregate of salaries tax 合计薪俸税
, Y9lp )w aggregate performance 总体表现；总体业绩
7U?x8%H* aggregate supply 总体供应
Nz5gu.a6{L aggregate surplus 总盈余
IU Dp5MIuR aggregate total 整体总额
XL} oYL]}& aggregate value 总值；合计价值
=GnDiI aggregated basis 合计基准
q1NAKcA<U aggregated net chargeable income 合计应课税入息实额
% G\rL.H| aggregation 合并计算；合计；总和
zbi[r aggregation of incomes of husband and wife 夫妇入息合并计算
Du[$6 aggregation of property 财产的总和
j> ?c]h{- agio 差价；贴水
. D)'ZY 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》
X<Vko^vlj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Qy@ch N{eP 《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》
AX]lMe
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
EkjO4=~UC 《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》
q| gG{9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[gH
vI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=<a`G3SY! agreement for a settlement 授产协议
W~dS8B=< agreement for assignment 转让协议
Q> @0'y=s agreement for sale 售卖协议；买卖协议
ivw2EEo, agreement for sale and purchase 买卖协议
WBTX~%*U agreement for the payment of interest 支付利息协议
`sJkOEc` agreement for the repayment of money 还款协议
?L{[84GSO agreement of reinsurance 再保险协议
uN6TV*]: Agricultural Bank of China 中国农业银行
Wl::tgU air passenger departure tax 飞机乘客离境税
P) GBuW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\t^q@}~0Wz airport tax 机场税
]hv4EL(zi alcohol duty 酒精税
`){*JPl alienation 让与；让渡；转让
mv<z%y?Oj alimony 生活费；赡养费
gt'0B-;W All Ordinaries Index [AOI] 所有普通股指数
i (L;1 ` all risks 全险；综合险
obaJT"1 All Sales Record for Stock Market 《股票市场成交报告》
H $;K(,' Allied Capital Resources Limited 新联财务有限公司
Tfs7SC8ta all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vpOzF>O allocation letter 拨款信件
[< f\+g2ct allocation of fund 分配款项；预留款项
a.wRJ allocation of profit 利润分配；溢利分配
mY;Y$fz;xL allocation warrant 拨款令
b_\aSEaTT allotment 分配；配股
(j}"1 allotment notice 股份配售通知；配股通知
*4]I#N allotment of shares 股份分配
*9?-JBT&F allowable 可获宽免；免税的
~~:i+-[ allowable business loss 可扣除的营业亏损
y\r8_rBo allowable expenses 可扣税的支出
jIAl7aoY allowance 免税额；津贴；备抵；准备金
wdl6dLu allowance for debts 债项的免税额
7 P=1+2V allowance for depreciation by wear and tear 耗损折旧免税额
2-]gHAw% allowance for funeral expenses 殡殓费的免税额
ihf5`mk/$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0=L :8&m allowance for repairs and outgoings 修葺及支出方面的免税额
l"b78n allowance to debtor 给债务人的津贴
M q6.!j alteration of capital 资本更改
. CrahV1G alternate trustee 候补受托人
:m^ eNS6: amalgamation 合并
a|T P 2m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A&F@+X6 @ ambit of charges 征税范围；收费范围
+a nNp y amended valuation 经修订的估值
I)Lg=n $ American Commodities Exchange 美国商品交易所
9[6xo! American Express Bank Limited 美国运通银行
?&"cI5- American Stock Exchange 美国证券交易所
*sZOws< amortization 摊销
Ok2k;
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Fgt/A#`fz amount due from banks abroad 存放海外银行同业的款项
4TC
!P} amount due from holding companies 控股公司欠款
b!<?, S amount due from local banks 存放本港银行同业的款项
aL+k1v[m amount due to banks 银行同业的存款
cz&Qoyh{; amount due to banks abroad 海外银行同业的存款
X: @nROL^7 amount due to holding companies 控股公司存款
'S E%9 amount due to local banks 本港银行同业的存款
1ciP+->$ amount due to outport banks 外埠银行同业的存款
SDDs}mV amount for note issue 发行纸币的款额
8WfF: R; amount of bond 担保契据的款额
Hc5@ gN amount of consideration 代价款额
T~=NY, n amount of contribution 供款数额
u{tjB/K& amount of indebtedness 负债款额
.2[>SI amount of principal of the loan 贷款本金额
`!>zYcmT amount of rates chargeable 应征差饷数额
YDC[s ^d5 amount of share capital 股本额
> L?/Ph %d amount of sums assured 承保款额
K, ?M5n ' amount of variation 变动幅度
mY#[D; mUe amount of vote 拨款数额
z Sj.Y{J amount payable 应付款额
_"## p amount receivable 应收款额
gWv/3h WWB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@H1 pPr analysis 分析
jYO@ %bQ ancillary risk 附属风险
o @~XX@5l annual account 周年帐目；周年帐目报表；年度决算；年结
I zM =?,` annual accounting date 年结日期
s)]i0+! annual allowance 每年免税额；年积金；年度津贴；年津
l3b$b% 0' annual balance 年度余额
k]ptk^ annual disposable income 每年可动用收入
KX[_eO L annual estimates 周年预算
CPF d 3 3 annual fee 年费
-O^ b annual general meeting 周年大会
ZTM zL%i annual growth rate 年增率；每年增长率
T_y 'cvh annual long-term supplement 长期个案每年补助金
6 =MejT annual pensionable emolument 可供计算退休金的年薪
P[%
W[E< annual report 年报
W^60BZ Annual Report on the Consumer Price Index 《消费物价指数年报》
n"(n*Hf7b annual return 周年报表；周年申报表；每年报税表格
k "'q Annual Return Rules 《周年报表规则》
+, p annual review of consumer prices 每年消费物价回顾
L8T T54fM annual roll-forward basis 逐年延展方式
u}qfwVX Z annual salary 年薪
9 qq y( H annual statement 年度报表；年度决算表
x4 4)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
%Kd 8ZNv annuitant 年金受益人
S-Ryt>G annuity 年金
^['% wA% annuity contract 年金合约
ov*zQP annuity on human life 人寿年金
Ga+\b >C antecedent debt 先前的债项
fw|r{#d ante-dated cheque 倒填日期支票
M)V z9, anticipated expenditure 预期开支
D8 pa Ip anticipated net profit 预期纯利
<!-8g! anticipated revenue 预期收入
(
y'i{:B anti-inflation measure 反通货膨胀措施
4Y Xtl +G anti-inflationary stance 反通货膨胀立场
xJJlV P apparent deficit 表面赤字
D0~ WK
stl apparent financial solvency 表面偿债能力
?b^VEp.;} apparent partner 表面合伙人
m:/ nw, application for personal assessment 个人入息课税申请书
It( 8s)5 application of fund 资金应用
)P B&w%J application to release as liquidator and to destruct the books of accounts and documents
J<>z}L{ 申请免除清盘人职务及毁灭帐簿与文件
4~ZQsw ` appointed actuary 委任精算师
M5 : f ^ appointed auditor 委任核数师；委任审计师
3@XCP- ` appointed trustee 委任的受托人
9kH~+ appointer 委任人
C>:F4"0 apportioned pro rata 按比例分摊
}8fxCW*| apportionment 分配；分摊
rs=wEMq/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3! R b { apportionment formula 分摊方程式
Kg~<h B6 apportionment of estate duty 遗产税的分摊
rc F;Lp : appraisal 估价；评估
3k5M ty appreciable growth 可观增长
bxqXFy/I appreciable impact 显着影响
F2AM/m^!q appreciable increase 可观增长
mhnD1}9,Ih appreciation 增值；升值
`0= 0IPVd appreciation against other currencies 相对其他货币升值
o3]B/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
& &M-5XD appreciation tax 增值税
c zL[W2l appropriation 拨款；拨用；拨付
jf$6{zO6j appropriation account 拨款帐目
JUF[Y^C Appropriation Bill 拨款法案
~ i fq_Ag. appropriation-in-aid system 补助拨款办法
& !N5}N& approved assets 核准资产
r*0a43mC1 approved basket stock 认可一篮子证券
U@ALo approved budget 核准预算
`(_cR@\ approved charitable donation 认可慈善捐款
}rn}r4_a approved charitable institution 认可慈善机构
Kbg`ZO* approved currency 核准货币；认可货币
y@nWa\i G approved estimates 核准预算
|pqLwnO u approved estimates of expenditure 核准开支预算
[I4K`>|Z approved overseas insurer 核准海外保险人
o!aKeM~|Es approved overseas trust company 核准海外信托公司
Olj]A]v} approved pooled investment fund 核准汇集投资基金
n&r- approved provident fund scheme 认可公积金计划
e\%QHoi>u approved provision 核准拨款
(=QaAn,,R approved redeemable share 核准可赎回股份
7 I&7YhFI approved regional stock 认可地区性证券
{QM;% f approved retirement scheme 认可退休金计划
DcQ^V 4_ approved subordinated loan 核准附属贷款
oZA|IF8U0 arbitrage 套戥；套汇；套利
OcQ_PE5 \ arbitrageur 套戥者；套汇者
w> IkC+.? arbitrary amount 临时款项
Q2Yv8q_}Uq arrangement 措施；安排；协定
&A*o Q3 arrears 欠款
LJc
w- > arrears of pay 欠付薪酬
K.*?\)& arrears of revenue 逾期未收税款；逾期未收的帐项
N`8!h:yL articles of association 组织章程；组织细则；组织章程细则
^t*+hFEI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C$"jZcm,I ascertainment of profit 确定利润
v| ?hc'Fj "Asia Clear" “亚洲结算系统”
nxsQDw\hy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m B"zyL- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2^ ^;Q: Asian Development Fund [ADF] 亚洲发展基金
>tr_Ypfv,c Asian dollar bond 亚洲美元债券
-E2[PW4$ Asian dollar market 亚洲美元市场
Av.(i2 Asian dollar rate 亚洲美元利率
xv$^%(Ujp Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>QE^KtZ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
95T%n{rz asked price 沽盘；喊价；索价；卖方报价
pnxjuDN7}x assessable income 应评税入息
U`W^w% assessable loss 应评税亏损
>-s}1*^=oD assessable profit 应评税利润
dsR{
P,! assessable value 应评税值
H'q&1^w) assessed profit 估定利润
Dr6Br<yi assessed value 经评估价值
c~5#)AXMT assessment 评税；评定；估价；评税单
N5}vy$t_P assessment number 评税编号；估价编号
1.p?P]
. assessment of additional tax 补加税评税
~9kvC&/{[ assessment of performance 业绩评估；实绩评价
SjtGU47$! Assessor 评税主任
Rb#Z'1D'G asset price bubbles 资产价格泡沫
{;n?c$r asset-backed securities 具资产保证的证券
I%e7:cs > assets accretion 资产增值
!Ya
+ assets and liabilities 资产与负债
c5;YKON assets betterment statement 资产递增表；资产改进表
B
0 K2Uw assets lending 实物放款；有抵押贷款
at,Xad\j assets of the company passing on the death 死者去世时转移的公司资产
tPO.^ assets pledged as security for liabilities 用作负债抵押的资产
nd3]&occ assets portfolio 资产投资组合
x^+ C[% assets price 资产价格
L] K*Do assets quality 资产质素
i J?8)} assets realization 资产变现
xXA$16kd assets refinancing arrangement 资产再集资安排
g~FB&U4c assets securitization 资产证券化
u\t[rC=yd assets situated outside Hong Kong 在香港以外地方的资产
[O"i!AQ assets stripping 削减资产；拆卖资产
2O<S ig= assets value 资产值
z9w @-]) assignee 承让人
F#X\}MvE U assignment 转让；转让书；转让契
k5!k3yI assignment of interest 权益转让
px //q4 U assignment of letters patent and trade mark 专利证书及商标转让
n
'P: assignment of property 物业转让；物业转让书
&0(2Z^Z>fw assignment right 转让权
7 aD I6G assignor 转让人
S~(4q#Dt- associate 有联系的人；有关连人士；相联者；合伙人；联系人
&U4]hawbOU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<' P|g associate member 附属会员
1G .+)*:3 associated body corporate 相联法人团体
xBgf)'W_Z associated company 相联公司；联属公司
y^;qT_)# associated corporation 相联法团
A'[A!N L% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:vurU$\ 公认会计师公会〔英国〕
OiM{@ Association of Futures Exchange Brokers 香港期货经纪协会
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v"&^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n geX+@ association of underwriters 承保人组织
EF "ar assumption of control 接管
3-o ]H'6 assurance 担保；保险；转易；转易书
Cf `UMQ a assurance of interest 权益的转易
\M>AN
Z} at 19XX price 按一九ＸＸ年价格计算
Q. z2 (& at a discount 按赔价计算；按贴水价格计算；打折扣
}[LK/@h at a premium 按溢价计算；按升水价格计算
KO)<Zh at call 通知付款；按通知
`(Q58wR} at constant market price 按固定市价计算
YQQ!1 hw at constant price 按固定价格计算
YgM6z K~ at cost 按成本计算
+QldZba at current market price 按当时市价计算；按现时市价计算
=;Wkg4\5 at current price 按当时价格计算；按现时价格计算
}-r"W7]k at factor cost 按要素成本计算；按生产要素成本计算
D|e 6$O 5o at money-of-the-day price 按付款当日价格计算
6b<t|zb at or better 按指定或较佳价位〔买卖指令〕
{E 6W]Mno at par 按面值计算；平价
y{j>4g$:z at sight 见票即付
Qbv)(&i# ~ at the close 按收市盘
Z
NCq / at the opening 按开市盘
zN2sipJS8 attestation 见证；见证条款
)B}]0`z:P at-the-money option 平价期权
1+y&n? attorney 受权人；受托代表人
\F1n Ej attornment 新拥有人承认书
,ypxy/ attributable profit 可归属利润
ulj`+D?H attributable share value 可归属股份价值
^1*p ]j( Auckland Stock Exchange 奥克兰证券交易所
Y Nq<%i!> auction 拍卖
&v 5yo}s auctioneer 拍卖商
^f<f&V audit 审计；核数
5)T{iPU%X Audit Commission 审计署
!Id F6 % Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cq[}>5*k 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〕
R`1$z8$ audit review 帐目审查
zR{ TWk] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gvcT_' audited account 审计帐目；经审计的帐目
f^$\+H"W audited annual account 经审计的周年帐目
\s~ W;m audited balance sheet 经审计的资产负债表
3J(STIxg auditor 核数师；核数主任；审计师
zcxG%? Q auditor's certificate 核数师证明书；审计师证明书
OVj,qL) auditor's report 核数师报告；审计师报告
9 z3Iwl Aussie bond 澳元债券
j<l>+.,
U austerity budget 紧缩预算
E> 4
\9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)$th${pd#v Australia All Ordinaries Index 澳洲所有普通股票指数
i^QcW!X& Australian Dollar [AUD] 澳元
(qPZEZKx Australian Options Market 澳大利亚期权市场
%+pX zw` B Australian Securities Commission 澳洲证券事务监察委员会
<78> 6u/W% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!2{MWj Australian Stock Exchange 澳大利亚证券交易所
58v5Z$%-- Austrian Schilling [ATS] 奥地利先令
xUSIck
authentication 认证；鉴证
Q| xPm: authority to purchase 委托购买证；委购书
u"|.]r authorization 认可；核准；授权；授权书
koqH~>Zt D authorization by direction 指示授权
E&[ox[g{ authorization by instruction 指令授权
||!k 3t#< authorization by warrant 令状授权
^8MgNVoJ) authorization of unit trust 单位信托的认可
|=h>3Z=r! authorized agent 指定代理人
`q
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8=2)I. authorized clerk 出市员
mS%D"
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}'@*Ol j authorized financial institution 认可财务机构
~?L. n:wu authorized fund 认可基金
el[6 E0!@ authorized fund house 获授权的基金公司；认可基金公司
w\@Anwj#L authorized institution 认可机构
#vDe/o+= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g8qN+Gg authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fq F1 - % authorized insurer 获授权保险人；获认可承保人
|20p#]0E+ authorized investment 特准投资项目
L3kms6ch authorized person 获授权人
V'6%G:?0a authorized representative 获授权代表
E4{^[=} authorized share capital 法定股本
W0nRUAo[ automated quotation system 自动报价系统
BR W
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
QTLO P~^ 自动交易系统〔香港期货交易所有限公司〕
L^0jyp automatic adjustment mechanism 自动调整机制
?EpY4k8, automatic adjustment system 自动调整系统
3ea6g5kX Automatic Clearing House 自动票据交换所
TnKe"TA|9 automatic exchange rates accumulation system 自动化汇率累集系统
ZM)a4h,kcm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
TI*uNS;- automatic teller machine [ATM] 自动柜员机
UnO -? autopay 自动转帐
1$
l3-x available assets 可用资产
`Y(/G"] available fiscal reserve 现存财政储备
ChBZGuO: available profit 可用利润
XS1>ti|< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/sYD+*a average 平均；平均数；海损
\?GMtM ,
average basic salary 平均基本薪金
)D#*Q~ average consumer expenditure 平均消费开支；一般消费开支
YL{LdM- xM average cost 平均成本
:|fzG f average cost of land production 增辟土地平均成本
QzV:^!0J average daily turnover 平均每日成交额
_y8)jD" average daily wage rate 平均每日工资率
7pGlbdS average expenditure pattern 平均开支模式
0&w.QoZY( average growth rate 平均增长率
:ox+WY average net fixed assets 固定资产平均净值
TSD7.t) ^ average of relatives 相对价格平均数
$MP'j9 -S? average price 平均价格
3N <FG .6 average propensity to consume 平均消费倾向；一般消费倾向
&1VC0"YJWy average propensity to save 平均储蓄倾向；一般储蓄倾向
>Vg<J~[g average rate 平均率
N 2x\O~7 average revenue 平均收入；平均收益
-ff*,b$Q/ average stock 平均库存；平均存货
#PFf`7b,z average yearly rent 平均年租
U`:$1*(` avoidance of double taxation 避免双重课税
\6sp"KqP avoidance of tax 避税
