A:
TF3Tha] A share Ａ股；甲类股份
0<>iMr D abatement of tax 减税；减扣免税额
e HOm^.gd ABN AMRO Bank N.V. 荷兰银行
u1<xt1K above-the-line expenditure 线上项目支出；经常预算支出
$_)f|\s above-the-line receipt 线上项目收入；经常预算收入
<[pU rJfTr ABSA Asia Limited 南非联合亚洲有限公司
d$Mj5wN:q absolute change 绝对数值变更
:0srFg?X absolute expenditure 实际开支
e3[QM absolute guideline figure 绝对准则数字
W>@+H"pZ absolute interest 绝对权益
V=S`%1dLN absolute order of discharge 绝对破产解除令
8# oF7eE absolute profit margin 绝对利润幅度
j^64 :3 absolute value 实值；绝对值
t+?\4+!< absolutely vested interest 绝对既得权益
o-x _[I|@ absorbed cost 已吸收成本；已分摊成本
}]?RngTt absorption 吸收；分摊；合并
<F!:dyl absorption rate 吸收率；摊配率；分摊率
fA+M/}= ACB Finance Limited 亚洲商业财务有限公司
A 4&e# acceptable form of reciprocity 合理的互惠条件
z?7s'2w&{ acceptable rate 适当利率；适当汇率
]|732Z acceptance agreement 承兑协议
{fX4 acceptance for honour 参加承兑
4CN8>J'- acceptor 承兑人；接受人；受票人
z u;Yw=cM) acceptor for honour 参加承兑人
C g&1 accident insurance 意外保险
w O a_" Accident Insurance Association of Hong Kong 香港意外保险公会
B:^U~s R accident insurance scheme 意外保险计划
q].C>R*ux8 accident year basis 意外年度基准
P- vA.7 accommodation 通融；贷款
N gH % accommodation bill 通融票据；空头票据
ob*2V! " accommodation party 汇票代发人
~" $9auQtC account balance 帐户余额；帐户结余
,fYO>l';`f account book 帐簿
bz>#}P=58G account collected in advance 预收款项
4/d#)6
account current book 往来帐簿
'ugG^2Y account of after-acquired property 事后取得的财产报告
W C`1;(#G account of defaulter 拖欠帐目
\SM H",u account payable 应付帐款
h@Hmo^!9J account payee only [A/C payee only] 只可转帐；存入收款人帐户
C{>?~@z&5 account receivable 应收帐款
TbX ZU$[c account receivable report 应收帐款报表
%/>_o{"hw account statement 结单；帐单；会计财务报表
q#WqU8~Y account title 帐户名称；会计科目
JP@U vDE | accountant's report 会计师报告
mKn[>M1 Accountant's Report Rules 会计师报告规则
5 -&P4 accounting and auditing procedure 会计与审计程序；会计与核数程序
| _S9U| Accounting Arrangements 《会计安排》
C8{CKrVE accounting basis 会计基础
RF6|zCWuI accounting by Official Receiver 破产管理署署长呈交的帐目
V];RQ Ws Accounting Circular 《会计通告》
L9AfLw5&X accounting class 会计类别
K}$PI W accounting date 记帐日期；会计结算日期
ev+N KUi= accounting for money 款项核算
#Io#OG<7b Accounting Officer 会计主任
||_F
/AD accounting period 会计报告期；会计期
>|rL0 accounting policy 会计政策；会计方针
^Cak/5^K accounting practice 会计惯例
LLU>c]a accounting principle 会计准则
d3 N %V.w accounting record 会计记录
5aWKyXBIx accounting report 会计报告
rAQ^:q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
''WX Accounting Society of China 中国会计学会
(
NiuAy accounting statement 会计报表
oYqC"g&4Z accounting system 会计制度；会计系统
"\V:W%23W{ accounting transaction 会计事项；帐务交易
hA~}6Qn accounting treatment 会计处理
.t}nznh accounting year 会计年度
KztF#[64W^ accretion 增值；添加
lL83LhE}< accrual 应计项目；应累算数目
G-:DMjvN accrual basis 应计制；权责发生制
WK<pZ *x accrual basis accounting 应计制会计；权责发生制会计
@yek6E&9 accrue 应累算；应计
GvVuF S>y accrued benefit 应累算利益
YE-kdzff accrued charges 应计费用
Dk7"#q@kx accrued cumulative preference share dividend 应累算的累积优先股股息
E3KP jK accrued expenses 应累算费用
SE/@ li accrued interest payable 应付利息；应计未付利息
_p~
`nQ=7 accrued interest receivable 应收利息；应计未收利息
z?i82B[Tm accrued right 累算权益
_e -a>y accruing profit 应累算的利润
@{$SjR8Q $ accumulated fiscal reserve 累积财政储备
2<J82(4j accumulated profit 累积利润；滚存溢利
&!_Ko`b8K accumulated reserve 累积储备
?dTz?C.w accumulation of surplus income 累积收益盈余
0umfC acquired assets 既得资产
" 5YsBih acquisition 收购；购置；取得
)<~b*^kl\ acquisition cost 购置成本
?s_q|d_ acquisition expenses 购置费用
Lv5AtZl} acquisition of 100% interest 收购全部股权
f.8L<<5 c acquisition of control 取得控制权
@r
.K>+1 acquisition of fixed assets 购置固定资产
*J $=UG,u acquisition of shell “买壳”
pFG~XW acquisition price 收购价
|X_yL3`Zb act of God 天灾
@%jzVF7 acting partner 执事合伙人
8.A ;
I< active market 买卖活跃的市场；交投畅旺的市场；旺市
\K)q$E <! active partner 积极参与的合伙人
v/m6 (z active trading 交投活跃
_mO\ Nw0 actual circulation 实际流通
*qR
tk actual cost 实际成本
20Rgw actual expenditure 实际开支；实际支出
,qr)}s- actual income 实际入息；实际收入；实际收益
KT|$vw2b actual market 现货市场
cq! > B{ actual price 现货价；实际价格
&2Y>yFB
, actual profit 实际利润
= F:d#j>F actual quotation 实盘；实际价位；实际报价
S ":-5S6 actual year basis 按实际年度计算
K1 C# actuals 实货
>uUbWKn3 actuarial investigation 精算调查
W*_ifZ0s. actuarial principle 精算原则
_mn4z+ actuarial report 精算师报告
jUfc&bi3 Actuarial Society of Hong Kong 香港精算学会
z3$PrK% actuarial valuation 精算师估值
(*M(gM{; actuary 精算师
8, H ad referendum agreement 暂定协议；有待覆核的协定
6Es-{u(, ad valorem duty 从价税；按值征税
QX8N p{g- ad valorem duty system 从价税制
.rMGI "
ad valorem fee 从价费
ZBn f?fU ad valorem tariff 从价关税
[qb #>P2G3 additional allowance 额外免税额
2R1W[,Ga! additional amount for unexpired risk 未过期风险的额外款额
+-{H T+W additional assessable profit 补加应评税利润
@ojn< 7W additional assessment 补加评税
lw Kr$X4 additional commitment 额外承担
G.BqT\ o' additional commitment vote 额外承担拨款
g;*~ xo additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t;?
q#!uc additional dependent parent allowance 供养父母额外免税额
3XA^{&} additional provision 额外拨款
LOOv8'%O8 additional stamp duty 附加印花税
)>?K:y8I~ additional tax 补加税罚款；补加税款
apYf,"|9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
N(IUNL adjudged bankrupt 被裁定破产
uH7u4 f1Q adjudicated bankrupt 裁定破产人
iKdC2m adjudication fee 裁定费；评定印花税额手续费；评估契据费
Cx@, J\rsQ adjudication of bankruptcy 裁定破产；宣告破产
PmTA3aH adjudication of insolvency 裁定无力偿还债务
Ig=4Z*au!g adjusted actual 经调整的实数；调整后的实数
Lu <'A4Q1 adjusted current assets 经调整的流动资产；调整后的流动资产
kdF# Nm adjusted figure 经调整的数字；调整后的数额
E >7[ti_p5 adjusted liabilities 经调整的负债；调整后的负债
C f<,\Aav adjusted loss 经调整的亏损；调整后的亏损
0phGn+"R adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
h?idRaN_ adjusted profit 经调整的利润；调整后的利润
.]jKuTC\< adjusted surplus 经调整的盈余额；调整后的盈余额
%]:u ^\7 adjusted value 经调整的价值；调整后的价值
|m ?0h.O, adjustment 调整；修订；理算〔保险〕
"q%Q[^b adjustment centre 调剂中心
uEk$Y=p7! adjustment lag 调整过程的时间差距；调整时差
fdPg{3x*k adjustment mechanism 调整机制
iveWau292 adjustment of loss 亏损调整
<7)@Jds\ adjustment process 调整过程；调整程序
/FQumqbnt adjustment range 调整幅度
K!'9wt administered exchange rate 受管制汇率
he!e~5<@y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z:acrQwJ?1 administration expenses 行政费用
jF'S"_/? administration fee 手续费；行政费
")8wu1V- administration in bankruptcy 破产管理
ZOU$do>O administration order 遗产管理令
jaDZP X-yS administrator 管理人；遗产管理人
PvO>}(= administrator of the estate 遗产管理人
K.1#cf
^' admission of debt 债项承认书
x 2 tx{Z admission of proof 接纳债权证明
bhFz u[B advance 放贷款项；垫付款项；预支款项；预付款项
iHR?]]RF advance account 暂支帐目；预付款帐户
WSh+5](: advance compensation 预付补偿金
\=nY&Ml advance from shareholder 股东垫款
*VD-c advance pending reimbursement 预支以待日后付还
./[t'dgC advanced economy 先进经济体系
z5P o,@W advancement 预付；预付财产
C:H9C advances warrant 垫款令
B!9<c9/ P] advancing 贷出
dhV =;'
adverse balance 逆差
_ I7 5[W! adverse exchange 逆汇
U oBu0Rx advertisement addressed to shareholders 在报章刊登的致股东通告
F|Ou5WD advice for collection 托收通知书
PInU -"gG advice of drawing 提款通知书；汇票通知书
;Qw>&24h[ advice of payment 付款通知
Wb^Yq qE Advisory Committee [Securities and Futures Commission]
p6 >3
p 谘询委员会〔证券及期货事务监察委员会〕
qe x.}[ Advisory Committee on Diversification 经济多元化谘询委员会
3VcG
/rf affidavit 誓章；遗产申报誓章
I]zCsT. affidavit of no receipt 述明无收款的誓章
]"F0"UH, affiliate 联号；联营公司；附属公司
3"cAwU9 affiliated company 附属公司；联号；联营公司
O.!|;) HQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2#p6.4h= affordability 负担能力
s% I) +| African Development Bank [AfDB] 非洲开发银行
3d
\bB ! after-acquired property 事后取得的财产
|r6<DEg after-hours dealing 市后交易
s,lrw~17 after-tax profit 税后盈利；税后利润；税后溢利
R5| c4v{B agency agreement 代理协议
St'3e< agency expenses 代理机构的开支
|w WBV{^ agency fee 代理费
`a Agency Law 《代理法》
F~&bgl[YZ agent 代理人；承销人
m+,a=sR agent of company 公司代理人
ix 6j =5{ agent's fee 代理人费；经纪费
<Ms,0YKx aggregate 总计；总数；总体数字
3~"G27, aggregate amount 总款额；总额
h _f A aggregate assets and liabilities 总体资产与负债
=C u ! aggregate at constant price 按固定价格计算的总体数字
D/B b)]9I aggregate demand 总需求
#6@7XC aggregate gross position 总持仓量
{&G0jsA aggregate limit 总限额
l2._Z
Py aggregate of salaries tax 合计薪俸税
D1#fy=u69| aggregate performance 总体表现；总体业绩
1V H7z aggregate supply 总体供应
..;}EFw5 aggregate surplus 总盈余
^~( @QfY aggregate total 整体总额
O~trv,?) aggregate value 总值；合计价值
-NH c~ =m aggregated basis 合计基准
?%#3p[ aggregated net chargeable income 合计应课税入息实额
[gx6e 44 aggregation 合并计算；合计；总和
wxN'Lv=R aggregation of incomes of husband and wife 夫妇入息合并计算
t4~ Bn<= aggregation of property 财产的总和
|3QKxS0 agio 差价；贴水
A^*0{F?,) 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》
&Z#g/Hc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
NRgN h5/ 《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》
'z> |N{-xG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
FK{Vnj0 《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》
]u G9WT6l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L;wzvz\+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Jvgx+{Xu agreement for a settlement 授产协议
Q6]SsV?x agreement for assignment 转让协议
Fzt{^%\` agreement for sale 售卖协议；买卖协议
p0>W}+8fF agreement for sale and purchase 买卖协议
<$qe2Ft Uq agreement for the payment of interest 支付利息协议
A )tGB& agreement for the repayment of money 还款协议
NirG99kyo agreement of reinsurance 再保险协议
r[ ni{ & Agricultural Bank of China 中国农业银行
ot8UuBq air passenger departure tax 飞机乘客离境税
Z vM~]8m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8t25wPlx airport tax 机场税
)E;B'^RVR alcohol duty 酒精税
K!=Y4"5% alienation 让与；让渡；转让
F ^f L alimony 生活费；赡养费
6Q"fRXM All Ordinaries Index [AOI] 所有普通股指数
>;:235'(M all risks 全险；综合险
GHa D 3 2 All Sales Record for Stock Market 《股票市场成交报告》
XOe)tz
L Allied Capital Resources Limited 新联财务有限公司
~M _ @_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=C gcRxng allocation letter 拨款信件
)O;6S$z9Y allocation of fund 分配款项；预留款项
ckykRqk} allocation of profit 利润分配；溢利分配
$3ps SQQo allocation warrant 拨款令
`bY >f_5+ allotment 分配；配股
Utd`T+AF* allotment notice 股份配售通知；配股通知
k[#<=G_=/E allotment of shares 股份分配
ae_Y?g+3 allowable 可获宽免；免税的
R6eKI,y\" allowable business loss 可扣除的营业亏损
4L) #ku$jW allowable expenses 可扣税的支出
Qu"zzb"k allowance 免税额；津贴；备抵；准备金
' d' D lg allowance for debts 债项的免税额
0@7% allowance for depreciation by wear and tear 耗损折旧免税额
o"wvP ~H allowance for funeral expenses 殡殓费的免税额
"tdF #>x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{w A(%e3_ allowance for repairs and outgoings 修葺及支出方面的免税额
pL 2P
. allowance to debtor 给债务人的津贴
@
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~XU% _Hz alternate trustee 候补受托人
y=.`:EB9b amalgamation 合并
&6deds
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a=@]Ov/ ambit of charges 征税范围；收费范围
"Tt5cqUQoY amended valuation 经修订的估值
PuO5@SP~ American Commodities Exchange 美国商品交易所
^__';! e American Express Bank Limited 美国运通银行
7n}$|h5D American Stock Exchange 美国证券交易所
S*PcK > amortization 摊销
6Uh_&?\% amount due from banks 存放银行同业的款项
_Fe%Ek1Yy amount due from banks abroad 存放海外银行同业的款项
#w]UP#^io amount due from holding companies 控股公司欠款
e\)r"!?H` amount due from local banks 存放本港银行同业的款项
9 n0 ?0mk amount due to banks 银行同业的存款
HD%n'@E amount due to banks abroad 海外银行同业的存款
}IJE % amount due to holding companies 控股公司存款
'wyS9^F amount due to local banks 本港银行同业的存款
l;7T.2J'Z amount due to outport banks 外埠银行同业的存款
]8 vsr$E# amount for note issue 发行纸币的款额
E>_N|j)9 amount of bond 担保契据的款额
T"IDCT'z amount of consideration 代价款额
!1m7^3l7j amount of contribution 供款数额
8SGqDaRt amount of indebtedness 负债款额
|!m8JV|x amount of principal of the loan 贷款本金额
d b*yA@2Lg amount of rates chargeable 应征差饷数额
U\y:\+e l amount of share capital 股本额
u0;k_6N amount of sums assured 承保款额
Nhf@ Y}Cu amount of variation 变动幅度
^ruz-N^Y! amount of vote 拨款数额
2y `X) amount payable 应付款额
3R>"X c amount receivable 应收款额
/0m0"" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>bR oQ 8 analysis 分析
`_"loPu ancillary risk 附属风险
"50 c<sZSB annual account 周年帐目；周年帐目报表；年度决算；年结
^tF lA) annual accounting date 年结日期
[b :0j- annual allowance 每年免税额；年积金；年度津贴；年津
{e!3|&AX annual balance 年度余额
~v>3lEGn* annual disposable income 每年可动用收入
RoFoEp annual estimates 周年预算
WBN3:Y7 annual fee 年费
@6"+x annual general meeting 周年大会
+ *)Kyk annual growth rate 年增率；每年增长率
xYp-Y"a. annual long-term supplement 长期个案每年补助金
9ERyr1-u v annual pensionable emolument 可供计算退休金的年薪
&v)/mc7D annual report 年报
do[w&`jw 8 Annual Report on the Consumer Price Index 《消费物价指数年报》
%p;;aZG annual return 周年报表；周年申报表；每年报税表格
`e EiS f Annual Return Rules 《周年报表规则》
w !_6* annual review of consumer prices 每年消费物价回顾
]WYddiF annual roll-forward basis 逐年延展方式
vJj}$Al I annual salary 年薪
<s=i5t
My5 annual statement 年度报表；年度决算表
DFMf" _p 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
%w #z annuitant 年金受益人
H-iCaXT annuity 年金
{zIcEN$ ~ annuity contract 年金合约
NG5k9pJ annuity on human life 人寿年金
Ak kth*p antecedent debt 先前的债项
tP1znJh>y ante-dated cheque 倒填日期支票
oM^VtH=> anticipated expenditure 预期开支
>PYc57S1c anticipated net profit 预期纯利
l@:&0id4I anticipated revenue 预期收入
j4wsDtmAU anti-inflation measure 反通货膨胀措施
RF[Uy?e s anti-inflationary stance 反通货膨胀立场
s5\<D7 apparent deficit 表面赤字
I ]ZksC apparent financial solvency 表面偿债能力
r XT6u apparent partner 表面合伙人
K-b`KcX application for personal assessment 个人入息课税申请书
fl8 eNi E| application of fund 资金应用
uCx6/ n6' application to release as liquidator and to destruct the books of accounts and documents
ujW C!*W(Q 申请免除清盘人职务及毁灭帐簿与文件
7Y.mp9, appointed actuary 委任精算师
C1==a FD appointed auditor 委任核数师；委任审计师
3!op'X! appointed trustee 委任的受托人
Y41b8.|P+ appointer 委任人
bjBXs;zr@\ apportioned pro rata 按比例分摊
ThY\K>@] apportionment 分配；分摊
T@xaa\bzg Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G:!3X) b apportionment formula 分摊方程式
uquY
z_2 apportionment of estate duty 遗产税的分摊
kq*IC&y appraisal 估价；评估
w eMufT appreciable growth 可观增长
LJ Sx~)@ appreciable impact 显着影响
&})Zqc3Lqk appreciable increase 可观增长
yu }T><Wst appreciation 增值；升值
w~~[0e+E appreciation against other currencies 相对其他货币升值
q*<FfO=eQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e$`;z%6y appreciation tax 增值税
}XD=N#p@z appropriation 拨款；拨用；拨付
0.wNa~ _G| appropriation account 拨款帐目
bE!z[ j] Appropriation Bill 拨款法案
b63 DD( appropriation-in-aid system 补助拨款办法
+h? Gps approved assets 核准资产
[:/mjO K approved basket stock 认可一篮子证券
ky{@*fg. approved budget 核准预算
TB_OFbI2 approved charitable donation 认可慈善捐款
6?'; ip approved charitable institution 认可慈善机构
yu jv^2/ approved currency 核准货币；认可货币
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z(#CO<C.t approved estimates of expenditure 核准开支预算
_ xM}*_<VP approved overseas insurer 核准海外保险人
E J&w6),d approved overseas trust company 核准海外信托公司
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^Wm03w approved pooled investment fund 核准汇集投资基金
=% S*h)}@ approved provident fund scheme 认可公积金计划
YRu/KUT$ 7 approved provision 核准拨款
- sx=1+\nf approved redeemable share 核准可赎回股份
.7HEI;4 approved regional stock 认可地区性证券
xUPg~c0 approved retirement scheme 认可退休金计划
Iv{uk$^7S approved subordinated loan 核准附属贷款
5 Nt9'" arbitrage 套戥；套汇；套利
nj#kzD[n> arbitrageur 套戥者；套汇者
/t J%gF arbitrary amount 临时款项
#[]B:
n6 arrangement 措施；安排；协定
Z*Fn 2I4 arrears 欠款
_=K\E0I.m arrears of pay 欠付薪酬
u yo V) arrears of revenue 逾期未收税款；逾期未收的帐项
;?{OX articles of association 组织章程；组织细则；组织章程细则
cS>xT cj Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C_ W%]8u ascertainment of profit 确定利润
f9HoQDFsM "Asia Clear" “亚洲结算系统”
n{!=g R.v. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gMPvzBpP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#<5i/5& Asian Development Fund [ADF] 亚洲发展基金
i '`>YX Asian dollar bond 亚洲美元债券
r@C bhD Asian dollar market 亚洲美元市场
' Uo|@tK Asian dollar rate 亚洲美元利率
#TIlM]5% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s,j=Kym % Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L-|u=c-6 asked price 沽盘；喊价；索价；卖方报价
E8.1jCL>{" assessable income 应评税入息
o;v_vCLO assessable loss 应评税亏损
-+Z&O?pSH assessable profit 应评税利润
C }71SlN'M assessable value 应评税值
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assessed profit 估定利润
SpM Hq_MLM assessed value 经评估价值
36d6 KS 7 assessment 评税；评定；估价；评税单
yW;]J8 7* assessment number 评税编号；估价编号
lrmz 'M' assessment of additional tax 补加税评税
,[u .5vC assessment of performance 业绩评估；实绩评价
lGEfI&1%! Assessor 评税主任
17l c5#^L asset price bubbles 资产价格泡沫
Z#@<|{eI asset-backed securities 具资产保证的证券
%.s"l6 W assets accretion 资产增值
8ZNwo assets and liabilities 资产与负债
qSQsY:]j0 assets betterment statement 资产递增表；资产改进表
t x1(6V&l; assets lending 实物放款；有抵押贷款
zLjQ,Lp.I assets of the company passing on the death 死者去世时转移的公司资产
H,)2 Ou-Wn assets pledged as security for liabilities 用作负债抵押的资产
5Y5N assets portfolio 资产投资组合
Zb2.o5#} assets price 资产价格
"9,+m$nj assets quality 资产质素
=BBq K=W.d assets realization 资产变现
,Z(J; ~ assets refinancing arrangement 资产再集资安排
4x$Ts %] assets securitization 资产证券化
\7q>4[ assets situated outside Hong Kong 在香港以外地方的资产
0T:ZWRjH assets stripping 削减资产；拆卖资产
vl5r ~F assets value 资产值
mam(h{f$ assignee 承让人
Ns-3\~QS i assignment 转让；转让书；转让契
F"a31`L>H assignment of interest 权益转让
mk
+BeK assignment of letters patent and trade mark 专利证书及商标转让
{&h= assignment of property 物业转让；物业转让书
!%'c$U2 assignment right 转让权
AA K}t6 assignor 转让人
#+;0=6+SM associate 有联系的人；有关连人士；相联者；合伙人；联系人
0{>P^ z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$,jynRk7q associate member 附属会员
l_ycB%2e^ associated body corporate 相联法人团体
Gl5W4gW;& associated company 相联公司；联属公司
SI;SnF'[7 associated corporation 相联法团
vUg o)C #< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lLZ?&z$ 公认会计师公会〔英国〕
!{4bC Association of Futures Exchange Brokers 香港期货经纪协会
tkEup& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
EYU3Pl% association of underwriters 承保人组织
)%9 P ;/ assumption of control 接管
$c2 4l J#/ assurance 担保；保险；转易；转易书
,8@U-7f, assurance of interest 权益的转易
*Ui>NTl at 19XX price 按一九ＸＸ年价格计算
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at a discount 按赔价计算；按贴水价格计算；打折扣
E#,n.U>#) at a premium 按溢价计算；按升水价格计算
B1 [O9 U: at call 通知付款；按通知
si|b>R&Z at constant market price 按固定市价计算
m>-(c=3 at constant price 按固定价格计算
!J+< M~o} at cost 按成本计算
N2`u
]*"0 at current market price 按当时市价计算；按现时市价计算
J/ ^|Y6 at current price 按当时价格计算；按现时价格计算
b{lkl?@a at factor cost 按要素成本计算；按生产要素成本计算
/yL:_6c- at money-of-the-day price 按付款当日价格计算
-W XZOdUjs at or better 按指定或较佳价位〔买卖指令〕
SK
{ALe at par 按面值计算；平价
R6 dD17 at sight 见票即付
hG.~[#[&6 at the close 按收市盘
_z \PVTT at the opening 按开市盘
qU:Mvb^5& attestation 见证；见证条款
2~SjRIp Uw at-the-money option 平价期权
j!QP>AM|` attorney 受权人；受托代表人
vq *)2. attornment 新拥有人承认书
Zk n1@a attributable profit 可归属利润
>-YWq attributable share value 可归属股份价值
,a?$F1Z- Auckland Stock Exchange 奥克兰证券交易所
|%-:qk4r G auction 拍卖
oj~0zJI auctioneer 拍卖商
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`i ~K; audit 审计；核数
9oJ=:E~CP Audit Commission 审计署
U/bQ(,3} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e025m}%SU 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〕
Gv zw=~8 audit review 帐目审查
'}T6e1#JV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=H2.1 :' audited account 审计帐目；经审计的帐目
;&G8e* bM2 audited annual account 经审计的周年帐目
+BE_K_56 audited balance sheet 经审计的资产负债表
C~a- R# auditor 核数师；核数主任；审计师
\i$WXW ]| auditor's certificate 核数师证明书；审计师证明书
rWMG_eP: auditor's report 核数师报告；审计师报告
PEX(*GS Aussie bond 澳元债券
'74-rL:i austerity budget 紧缩预算
o%\ pI% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*$o{+YP Australia All Ordinaries Index 澳洲所有普通股票指数
xYCX}bksh Australian Dollar [AUD] 澳元
QGV~Y+ Australian Options Market 澳大利亚期权市场
? $LKn2C Australian Securities Commission 澳洲证券事务监察委员会
b
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!{L`Zd;C>w Australian Stock Exchange 澳大利亚证券交易所
+yd(t}H@ Austrian Schilling [ATS] 奥地利先令
BKQI |i authentication 认证；鉴证
-wjvD8fL authority to purchase 委托购买证；委购书
U P}5E h authorization 认可；核准；授权；授权书
yp:_W@ authorization by direction 指示授权
ONw;NaE, authorization by instruction 指令授权
j Pf*qe>U authorization by warrant 令状授权
fUg I*V authorization of unit trust 单位信托的认可
'@<aS?@!t authorized agent 指定代理人
pu +"bq authorized capital 法定资本
aPMqJ#fIr authorized clerk 出市员
KW.QVBuVO# authorized dealer 认可交易商
+aWI"d--h authorized financial institution 认可财务机构
uk~4R@=&H authorized fund 认可基金
-5 Yv tL authorized fund house 获授权的基金公司；认可基金公司
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vZ~t+^ authorized institution 认可机构
v"&Fj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E)dV;1t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)m Uc
!TP authorized insurer 获授权保险人；获认可承保人
j7)Xm,wI8 authorized investment 特准投资项目
2So7fZa^wg authorized person 获授权人
U ExK|t authorized representative 获授权代表
dM1)wkbET authorized share capital 法定股本
R1DXi automated quotation system 自动报价系统
U{2UKD@PM Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k~st;FO 自动交易系统〔香港期货交易所有限公司〕
6n.W5
1g(s automatic adjustment mechanism 自动调整机制
*M_Gu{xc automatic adjustment system 自动调整系统
L27i_4 E, Automatic Clearing House 自动票据交换所
"38ya2* automatic exchange rates accumulation system 自动化汇率累集系统
.V?i 3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m1k+u)7kD automatic teller machine [ATM] 自动柜员机
F V&& autopay 自动转帐
.Qp 5wCkM available assets 可用资产
6/Coi,om available fiscal reserve 现存财政储备
&1DU]|RoT& available profit 可用利润
5Q.bwl : Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^rc!X]C9 average 平均；平均数；海损
!v2D 18( average basic salary 平均基本薪金
q.OkZI0n average consumer expenditure 平均消费开支；一般消费开支
Et=N`k _gO average cost 平均成本
FSqS]6b3 average cost of land production 增辟土地平均成本
. ` OdnLGy average daily turnover 平均每日成交额
0vs9# <&V average daily wage rate 平均每日工资率
O 0{M3- average expenditure pattern 平均开支模式
$:%?-xy( average growth rate 平均增长率
T/" 6iv\1 average net fixed assets 固定资产平均净值
XTHy
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3JiDi
X"| average price 平均价格
wPDA_ns~ average propensity to consume 平均消费倾向；一般消费倾向
wy k4v } average propensity to save 平均储蓄倾向；一般储蓄倾向
s e9X average rate 平均率
J@y 1L]: average revenue 平均收入；平均收益
mACj>0Z' average stock 平均库存；平均存货
hN6j5.x% average yearly rent 平均年租
szC~?]<YY avoidance of double taxation 避免双重课税
N. |Zh+! avoidance of tax 避税
