A:
R>C^duos. A share Ａ股；甲类股份
" e-RV
abatement of tax 减税；减扣免税额
tyI !y~-z ABN AMRO Bank N.V. 荷兰银行
$`a>y jma above-the-line expenditure 线上项目支出；经常预算支出
>b1 #dEY above-the-line receipt 线上项目收入；经常预算收入
a1 K h ABSA Asia Limited 南非联合亚洲有限公司
q
HU}EEv absolute change 绝对数值变更
8 \lRP ,- absolute expenditure 实际开支
mJ #|~I*Z- absolute guideline figure 绝对准则数字
/# FU" absolute interest 绝对权益
NMy+=GZu^ absolute order of discharge 绝对破产解除令
-% G}T}"_ absolute profit margin 绝对利润幅度
t| cL! absolute value 实值；绝对值
If*+yr| absolutely vested interest 绝对既得权益
)%zOq:{\5 absorbed cost 已吸收成本；已分摊成本
n5NwiSE absorption 吸收；分摊；合并
~K 2.T7= absorption rate 吸收率；摊配率；分摊率
78MQ oG< ACB Finance Limited 亚洲商业财务有限公司
v1j&oA}$. acceptable form of reciprocity 合理的互惠条件
kq4ii`zi8 acceptable rate 适当利率；适当汇率
8mc0(Z@ acceptance agreement 承兑协议
rYK GBo8" acceptance for honour 参加承兑
W'xJh0o acceptor 承兑人；接受人；受票人
#Fwf]{J acceptor for honour 参加承兑人
*.,G;EC ^ accident insurance 意外保险
pYBY "r Accident Insurance Association of Hong Kong 香港意外保险公会
<E&8g[x6 accident insurance scheme 意外保险计划
$sxm MP accident year basis 意外年度基准
P}re"<MD accommodation 通融；贷款
L |`(u accommodation bill 通融票据；空头票据
x
&
ZW
f? accommodation party 汇票代发人
0XzrzT"& account balance 帐户余额；帐户结余
O;6am++M@ account book 帐簿
qib4DT$v-6 account collected in advance 预收款项
_!ITCkBj account current book 往来帐簿
W1!Nq` account of after-acquired property 事后取得的财产报告
u}0 U! account of defaulter 拖欠帐目
| y%M";MI account payable 应付帐款
[-p?gyl account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z(|'zAb^ account receivable 应收帐款
3 q ^^Os account receivable report 应收帐款报表
sy(8-zbI account statement 结单；帐单；会计财务报表
! uc"|S? account title 帐户名称；会计科目
K\VL [HP- accountant's report 会计师报告
wfMtWXd;KB Accountant's Report Rules 会计师报告规则
]n
'FD| accounting and auditing procedure 会计与审计程序；会计与核数程序
X4 $ 86 Accounting Arrangements 《会计安排》
1
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u Lq%Nu accounting by Official Receiver 破产管理署署长呈交的帐目
S2\|bs7;J, Accounting Circular 《会计通告》
%2ZWS QD accounting class 会计类别
[dIlt"2fV accounting date 记帐日期；会计结算日期
*RllKP Y) accounting for money 款项核算
KB5<)[bs Accounting Officer 会计主任
9`FPV`/ accounting period 会计报告期；会计期
W } accounting policy 会计政策；会计方针
-L6V)aK& accounting practice 会计惯例
Q13>z%Rge accounting principle 会计准则
^ V?W'~ accounting record 会计记录
Ls2g#+ accounting report 会计报告
"/ g\?Nce Accounting Services Branch [Treasury] 会计事务部〔库务署〕
DlF6tcoI Accounting Society of China 中国会计学会
8`Iz%rw&(J accounting statement 会计报表
&<Iz?AVr accounting system 会计制度；会计系统
$gPR3*0 accounting transaction 会计事项；帐务交易
',l}$]y5 accounting treatment 会计处理
iebnQf accounting year 会计年度
LSlYYyt accretion 增值；添加
vwIP8z~< accrual 应计项目；应累算数目
+ \s&v! accrual basis 应计制；权责发生制
cK e{ ]a accrual basis accounting 应计制会计；权责发生制会计
ZD#{h J- accrue 应累算；应计
QT)5-Jy accrued benefit 应累算利益
1=Y pNXX accrued charges 应计费用
Z[%vO?, accrued cumulative preference share dividend 应累算的累积优先股股息
yk 0#byW` accrued expenses 应累算费用
SLjSNuOP accrued interest payable 应付利息；应计未付利息
(>
VD#n accrued interest receivable 应收利息；应计未收利息
5tUN'KEbN accrued right 累算权益
,xOO R accruing profit 应累算的利润
HlgkW& }c^ accumulated fiscal reserve 累积财政储备
caD| *.b accumulated profit 累积利润；滚存溢利
~ \3j{pr accumulated reserve 累积储备
nJr:U2d accumulation of surplus income 累积收益盈余
:p0<AU47 acquired assets 既得资产
@w
@SOzS) acquisition 收购；购置；取得
%<rV~9: acquisition cost 购置成本
D:.1Be`Tv acquisition expenses 购置费用
w(cl,W/w acquisition of 100% interest 收购全部股权
cz.,Q It_ acquisition of control 取得控制权
=g^k$ Rc acquisition of fixed assets 购置固定资产
\Pt_5.bTs[ acquisition of shell “买壳”
P~9y}7Q\ 0 acquisition price 收购价
'nP;IuMP act of God 天灾
PlC8&$ acting partner 执事合伙人
p;P
cD active market 买卖活跃的市场；交投畅旺的市场；旺市
TYu(;~ active partner 积极参与的合伙人
Q$:>yveR* active trading 交投活跃
lEr_4!h$rZ actual circulation 实际流通
hMQh?sF/ actual cost 实际成本
k3VRa|Y") actual expenditure 实际开支；实际支出
D"ecwx{%;C actual income 实际入息；实际收入；实际收益
m-AW}1:\f actual market 现货市场
]MaD7q>+R actual price 现货价；实际价格
(>M@Ukam: actual profit 实际利润
4&_|myO& actual quotation 实盘；实际价位；实际报价
lCxPR'C| actual year basis 按实际年度计算
4VI'd|Ed actuals 实货
*'\ xlsp# actuarial investigation 精算调查
Tq,xW actuarial principle 精算原则
"Cn<x\ E b actuarial report 精算师报告
CU_8
`} Actuarial Society of Hong Kong 香港精算学会
d45 mKla(V actuarial valuation 精算师估值
7&Qf))L actuary 精算师
+I[Hxf ~ ad referendum agreement 暂定协议；有待覆核的协定
5 K[MKfT ad valorem duty 从价税；按值征税
1Farix1YDq ad valorem duty system 从价税制
5o2vj8:: ad valorem fee 从价费
hw)#TEt ad valorem tariff 从价关税
'E_~> additional allowance 额外免税额
p)YI8nW additional amount for unexpired risk 未过期风险的额外款额
. u^ 4vVz additional assessable profit 补加应评税利润
V}p o additional assessment 补加评税
.NRSBk additional commitment 额外承担
nv}z%.rRUj additional commitment vote 额外承担拨款
+H6cZ, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$I4:g.gKpG additional dependent parent allowance 供养父母额外免税额
Og/@w& additional provision 额外拨款
.EdQ]c-E= additional stamp duty 附加印花税
<}n"gk1is additional tax 补加税罚款；补加税款
\\v1 \ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
vQsI^p adjudged bankrupt 被裁定破产
Gid6,J adjudicated bankrupt 裁定破产人
h $2lO^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
*sYvV, adjudication of bankruptcy 裁定破产；宣告破产
v i~NfD@s adjudication of insolvency 裁定无力偿还债务
Cy2 )M(RW adjusted actual 经调整的实数；调整后的实数
.e1Yd8 adjusted current assets 经调整的流动资产；调整后的流动资产
k^ e;V`( adjusted figure 经调整的数字；调整后的数额
lL6W:Fq@( adjusted liabilities 经调整的负债；调整后的负债
gk Myo` adjusted loss 经调整的亏损；调整后的亏损
XyrQJ}WR| adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
i=aK ?^+ adjusted profit 经调整的利润；调整后的利润
xk@fBa } adjusted surplus 经调整的盈余额；调整后的盈余额
W*.6'u)9 adjusted value 经调整的价值；调整后的价值
s%Ir h;Bs adjustment 调整；修订；理算〔保险〕
344E4F"ph adjustment centre 调剂中心
~pG,| \9 adjustment lag 调整过程的时间差距；调整时差
o@@,
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%}1 v- z adjustment of loss 亏损调整
;^9y#muk adjustment process 调整过程；调整程序
'FN+Bv D adjustment range 调整幅度
u~ \l~v^mj administered exchange rate 受管制汇率
@; 0t+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!r %u @[( administration expenses 行政费用
1b`WzoJgH administration fee 手续费；行政费
L2`a| T= administration in bankruptcy 破产管理
7>!Rg~M administration order 遗产管理令
l2
mO{'|C administrator 管理人；遗产管理人
3.E3}Jz` administrator of the estate 遗产管理人
2Wp)CI<\D admission of debt 债项承认书
g#s hd~e admission of proof 接纳债权证明
Jx3fS 2 advance 放贷款项；垫付款项；预支款项；预付款项
! w2BD^V- advance account 暂支帐目；预付款帐户
MVXy)9q advance compensation 预付补偿金
v|@1W Uc,g advance from shareholder 股东垫款
,; k`N` #' advance pending reimbursement 预支以待日后付还
/^Ng7Mi! advanced economy 先进经济体系
! [3l
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%mr6p}E| advances warrant 垫款令
84j A) advancing 贷出
.u\xA7X adverse balance 逆差
Q@5v > ` adverse exchange 逆汇
/& wA$h advertisement addressed to shareholders 在报章刊登的致股东通告
/@feY?glc advice for collection 托收通知书
&)GlLpaT advice of drawing 提款通知书；汇票通知书
P)rz%,VF+ advice of payment 付款通知
_t.U b : Advisory Committee [Securities and Futures Commission]
M~LYq 谘询委员会〔证券及期货事务监察委员会〕
JLu>w:\ Advisory Committee on Diversification 经济多元化谘询委员会
=L9;8THY affidavit 誓章；遗产申报誓章
Wj"GS!5 affidavit of no receipt 述明无收款的誓章
wLOS , = affiliate 联号；联营公司；附属公司
' T%70)CM~ affiliated company 附属公司；联号；联营公司
Ot([5/K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$ i;_yTht affordability 负担能力
x
A"V!8C African Development Bank [AfDB] 非洲开发银行
Eq6.
s)10 after-acquired property 事后取得的财产
<= Aqi9 1 after-hours dealing 市后交易
LAO2Py# after-tax profit 税后盈利；税后利润；税后溢利
GjeRp|_Qd< agency agreement 代理协议
bC0DzBnM; agency expenses 代理机构的开支
q :-1 ul agency fee 代理费
cC7&]2X +f Agency Law 《代理法》
w i=&W agent 代理人；承销人
1qd(3A41 agent of company 公司代理人
xY$@^(Q\ agent's fee 代理人费；经纪费
Zt"3g6 S aggregate 总计；总数；总体数字
{bMOT*X=A aggregate amount 总款额；总额
:,1 kSM%r aggregate assets and liabilities 总体资产与负债
HrH!
'bd aggregate at constant price 按固定价格计算的总体数字
#xfPobQ>il aggregate demand 总需求
&l
_NCo2 aggregate gross position 总持仓量
dA=T+u aggregate limit 总限额
t:yJ~En]= aggregate of salaries tax 合计薪俸税
tq&CJv J4 aggregate performance 总体表现；总体业绩
;k5B@z/<S aggregate supply 总体供应
0S$6j-" aggregate surplus 总盈余
Y JMaIFt aggregate total 整体总额
R(W}..U0R" aggregate value 总值；合计价值
-,^Z5N#\| aggregated basis 合计基准
N5|wBm>m aggregated net chargeable income 合计应课税入息实额
\>p\~[cxt aggregation 合并计算；合计；总和
|[/'W7TV%? aggregation of incomes of husband and wife 夫妇入息合并计算
r9!,cs aggregation of property 财产的总和
@r9[& agio 差价；贴水
QrRnXlE M8 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》
|eEXCn3{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f/3rcYR;y 《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》
1y7FvD~ v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jzAXC^FS 《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》
-@?4Tfl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.B rYz:#A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2 3*OuY agreement for a settlement 授产协议
>o|.0aw< agreement for assignment 转让协议
3 R6=C~ agreement for sale 售卖协议；买卖协议
I|R;)[;X agreement for sale and purchase 买卖协议
VGeyZ\vU agreement for the payment of interest 支付利息协议
4d;.p1ro agreement for the repayment of money 还款协议
$
nHf0.V1 agreement of reinsurance 再保险协议
[kL`'yi Agricultural Bank of China 中国农业银行
;I!Vba air passenger departure tax 飞机乘客离境税
#kRt\Fzq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7O\ Qxc\ airport tax 机场税
C jZIBMGc alcohol duty 酒精税
6![}Jvu> alienation 让与；让渡；转让
$J!WuOz4^i alimony 生活费；赡养费
lOu&4Kq{g All Ordinaries Index [AOI] 所有普通股指数
[VY265)g all risks 全险；综合险
!1[ZfTX^a All Sales Record for Stock Market 《股票市场成交报告》
3fdqFJ O Allied Capital Resources Limited 新联财务有限公司
w 'zSV1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
EKf! j3 allocation letter 拨款信件
eh}I?:(a? allocation of fund 分配款项；预留款项
0q _?<v_ 1 allocation of profit 利润分配；溢利分配
d0 }P allocation warrant 拨款令
pv@w 8* allotment 分配；配股
k4`(7Z allotment notice 股份配售通知；配股通知
@ *n oma allotment of shares 股份分配
a&%v ^r[ allowable 可获宽免；免税的
/f]' _t0\. allowable business loss 可扣除的营业亏损
) 8 %lZ { allowable expenses 可扣税的支出
!T$h ? o allowance 免税额；津贴；备抵；准备金
@: K={AIa allowance for debts 债项的免税额
$64sf?aZ># allowance for depreciation by wear and tear 耗损折旧免税额
?d`j} allowance for funeral expenses 殡殓费的免税额
8<PQ31 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2g$;ZBHO|8 allowance for repairs and outgoings 修葺及支出方面的免税额
xy+hrbD)j allowance to debtor 给债务人的津贴
Uj twOv|pF alteration of capital 资本更改
NQIbav^5 alternate trustee 候补受托人
QW=
X#yrDO amalgamation 合并
p"d _+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dlCmSCp% ambit of charges 征税范围；收费范围
`{ ` W-C amended valuation 经修订的估值
>\'gI I s American Commodities Exchange 美国商品交易所
U)] }EgpF American Express Bank Limited 美国运通银行
iE ,/x^&,& American Stock Exchange 美国证券交易所
A1F!I4p5 amortization 摊销
k293 wS amount due from banks 存放银行同业的款项
y_{fc$_& amount due from banks abroad 存放海外银行同业的款项
M=#g_*d amount due from holding companies 控股公司欠款
SshjUNx amount due from local banks 存放本港银行同业的款项
Q(/F7 "m amount due to banks 银行同业的存款
@|d+T" f amount due to banks abroad 海外银行同业的存款
PXo^SHJ+gt amount due to holding companies 控股公司存款
uL
|O < amount due to local banks 本港银行同业的存款
*s$:"g- amount due to outport banks 外埠银行同业的存款
D),hSqJ" amount for note issue 发行纸币的款额
tLzKM+Ct# amount of bond 担保契据的款额
A0 $ds amount of consideration 代价款额
xew s~74L amount of contribution 供款数额
A}G >JL amount of indebtedness 负债款额
npMPjknl amount of principal of the loan 贷款本金额
U[M~O*9 amount of rates chargeable 应征差饷数额
A O3MlK 9t amount of share capital 股本额
36\_Y?zx % amount of sums assured 承保款额
QS%t:,0lp amount of variation 变动幅度
z@ U5 amount of vote 拨款数额
UNyk,
#4 amount payable 应付款额
To =JE}jzo amount receivable 应收款额
=PYS5\k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
CSlPrx2\ analysis 分析
|Pq z0n=v ancillary risk 附属风险
$ Qc r8~+a annual account 周年帐目；周年帐目报表；年度决算；年结
q*7: L annual accounting date 年结日期
z, c=."<z annual allowance 每年免税额；年积金；年度津贴；年津
H -t" Z} annual balance 年度余额
s7s@!~
annual disposable income 每年可动用收入
lX/ :e= annual estimates 周年预算
w G
X\ub#! annual fee 年费
Y{ O nW98 annual general meeting 周年大会
Tzr'3m_ annual growth rate 年增率；每年增长率
:&BE-f annual long-term supplement 长期个案每年补助金
F5%IsAH annual pensionable emolument 可供计算退休金的年薪
n7pjj annual report 年报
]:.9:RmEV Annual Report on the Consumer Price Index 《消费物价指数年报》
x\ 5v^$ annual return 周年报表；周年申报表；每年报税表格
%s ">: Annual Return Rules 《周年报表规则》
:|\)=4 annual review of consumer prices 每年消费物价回顾
#PQhgli annual roll-forward basis 逐年延展方式
ky I~ annual salary 年薪
>Do P2] annual statement 年度报表；年度决算表
yeI c Q% 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
li9>zjz annuitant 年金受益人
S)x5.vo^ annuity 年金
7.bP Pr& annuity contract 年金合约
[WO>}rGw4 annuity on human life 人寿年金
')>D*e antecedent debt 先前的债项
V=)' CCi{ ante-dated cheque 倒填日期支票
/A93mY[ anticipated expenditure 预期开支
* Ke \Yb anticipated net profit 预期纯利
Uf#9y182*c anticipated revenue 预期收入
9YY*) 5eyD anti-inflation measure 反通货膨胀措施
=i>i ,>bv anti-inflationary stance 反通货膨胀立场
.4XX
)f5 apparent deficit 表面赤字
Xd5uF/w apparent financial solvency 表面偿债能力
M`H@
% M
apparent partner 表面合伙人
tC\(H=ecP application for personal assessment 个人入息课税申请书
TV~S#yg+H application of fund 资金应用
6"/4@? application to release as liquidator and to destruct the books of accounts and documents
4ZtsLMwLD 申请免除清盘人职务及毁灭帐簿与文件
I 8VCR8q appointed actuary 委任精算师
)wCV]TdF appointed auditor 委任核数师；委任审计师
NE+
;<mW appointed trustee 委任的受托人
*Qy,?2 appointer 委任人
aRcVoOq apportioned pro rata 按比例分摊
0gH;y+\=* apportionment 分配；分摊
e@{Rlz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y?\PU{ O apportionment formula 分摊方程式
Un Ocw apportionment of estate duty 遗产税的分摊
K[l5=)G0L appraisal 估价；评估
MY l9 &8 appreciable growth 可观增长
mT,#"k8 appreciable impact 显着影响
t(p}0}Pp appreciable increase 可观增长
V z-]H]MW, appreciation 增值；升值
[}`-K pV!; appreciation against other currencies 相对其他货币升值
Dr5AJ`y9A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>\[| c appreciation tax 增值税
PLRMW 2 appropriation 拨款；拨用；拨付
}-~LXL%!3 appropriation account 拨款帐目
Rk!8eN Pf Appropriation Bill 拨款法案
|f2 bb appropriation-in-aid system 补助拨款办法
c{[ lT2yxU approved assets 核准资产
75eZhs[b approved basket stock 认可一篮子证券
F< J`1 : approved budget 核准预算
&{g y{npQ approved charitable donation 认可慈善捐款
-
*v)sP"@ approved charitable institution 认可慈善机构
q,>4#J[2;s approved currency 核准货币；认可货币
@ bZ,)R approved estimates 核准预算
@|<q Tci approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
h6 Cqc}P approved overseas trust company 核准海外信托公司
.zsY VtK approved pooled investment fund 核准汇集投资基金
+!$]a^3l approved provident fund scheme 认可公积金计划
:*MR$Jf approved provision 核准拨款
))4R gS$ approved redeemable share 核准可赎回股份
1t } approved regional stock 认可地区性证券
"x
O+ approved retirement scheme 认可退休金计划
G rI<w .9X approved subordinated loan 核准附属贷款
wicW9^ik arbitrage 套戥；套汇；套利
dZCnQ IS arbitrageur 套戥者；套汇者
v (=E R% arbitrary amount 临时款项
LvNulMEK arrangement 措施；安排；协定
75;g|+ arrears 欠款
F$jfPy-f arrears of pay 欠付薪酬
AA0\C_W0p arrears of revenue 逾期未收税款；逾期未收的帐项
z@ v2t>@3k articles of association 组织章程；组织细则；组织章程细则
VM<$!Aaz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sBLOrbo ascertainment of profit 确定利润
{'yr)(:2M "Asia Clear" “亚洲结算系统”
H7}f[4S% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^9 ^DA !' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N 5 .kDT Asian Development Fund [ADF] 亚洲发展基金
3L9@ELY4 Asian dollar bond 亚洲美元债券
/6:qmh2 Asian dollar market 亚洲美元市场
rUZ09>nDy Asian dollar rate 亚洲美元利率
+h8`8k'}-2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!Y10UmMu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
wY3| 5kbDj asked price 沽盘；喊价；索价；卖方报价
eu'S~c- l assessable income 应评税入息
^w_\D? assessable loss 应评税亏损
=3EjD;2 assessable profit 应评税利润
1AQy 8n*
assessable value 应评税值
?{\h`+A assessed profit 估定利润
}WHq? assessed value 经评估价值
iw{^nSD assessment 评税；评定；估价；评税单
Bo8NY! assessment number 评税编号；估价编号
L| ;WE= assessment of additional tax 补加税评税
otlv ;3263 assessment of performance 业绩评估；实绩评价
R# ZO<g%' Assessor 评税主任
1NkJs& asset price bubbles 资产价格泡沫
o8~<t]Ejw asset-backed securities 具资产保证的证券
kAq#cLprG assets accretion 资产增值
}8'b}7! assets and liabilities 资产与负债
^O,r8K{1n assets betterment statement 资产递增表；资产改进表
9#
# (B assets lending 实物放款；有抵押贷款
*d9RD~Ee assets of the company passing on the death 死者去世时转移的公司资产
5,?^SK|'x assets pledged as security for liabilities 用作负债抵押的资产
B`:l;<&jX assets portfolio 资产投资组合
f o idneus assets price 资产价格
slaH 2}$xR assets quality 资产质素
-6$GM J7 assets realization 资产变现
38GZ_ z}r assets refinancing arrangement 资产再集资安排
I.it4~]H assets securitization 资产证券化
%Z*N /n U assets situated outside Hong Kong 在香港以外地方的资产
?hYWxWW assets stripping 削减资产；拆卖资产
J3$@: S' assets value 资产值
tGF3Hw^mS assignee 承让人
tac\K i? assignment 转让；转让书；转让契
49YN@ PXC assignment of interest 权益转让
mJYD"WgY assignment of letters patent and trade mark 专利证书及商标转让
kW=!RX[& assignment of property 物业转让；物业转让书
KbMan~Pb6 assignment right 转让权
:QC |N@C assignor 转让人
Cv [1 HO< associate 有联系的人；有关连人士；相联者；合伙人；联系人
nPk&/H%5hn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/@&#U bN\ associate member 附属会员
|, tKw4 associated body corporate 相联法人团体
}s[`T associated company 相联公司；联属公司
<6+T&Ov6 associated corporation 相联法团
7"1]5\p^g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$g),|[ x+( 公认会计师公会〔英国〕
LCW}1H:Q Association of Futures Exchange Brokers 香港期货经纪协会
; ,s9jw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hii#kB2 association of underwriters 承保人组织
[Y.=bfV! assumption of control 接管
e'->S g assurance 担保；保险；转易；转易书
GP;N1/ = assurance of interest 权益的转易
FH%M5RD at 19XX price 按一九ＸＸ年价格计算
b@O{e QB at a discount 按赔价计算；按贴水价格计算；打折扣
H4 $f+ at a premium 按溢价计算；按升水价格计算
NryOdt tI at call 通知付款；按通知
%M:$ML6b< at constant market price 按固定市价计算
!+]KxB at constant price 按固定价格计算
eJeL{`NS at cost 按成本计算
MG~bDM4 at current market price 按当时市价计算；按现时市价计算
0 { at current price 按当时价格计算；按现时价格计算
3-'3w , at factor cost 按要素成本计算；按生产要素成本计算
]^,! ;do at money-of-the-day price 按付款当日价格计算
"C?H:8W at or better 按指定或较佳价位〔买卖指令〕
VOIni<9y at par 按面值计算；平价
>`p?
CE at sight 见票即付
MGY0^6yK5 at the close 按收市盘
i! gS]?*DH at the opening 按开市盘
vM50H attestation 见证；见证条款
[LO=k|&R at-the-money option 平价期权
% m+7$iD attorney 受权人；受托代表人
Vcnc=ct attornment 新拥有人承认书
lB.n5G attributable profit 可归属利润
RhC|x,E attributable share value 可归属股份价值
`3`.usw Auckland Stock Exchange 奥克兰证券交易所
8H|ac[hXK2 auction 拍卖
_3. rPS,s auctioneer 拍卖商
nLCaik_,m audit 审计；核数
)j\_ *SoH Audit Commission 审计署
q@tym5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k SgE_W) 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
lQEsa45 audit review 帐目审查
EWQLLH "h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y[H7 69 audited account 审计帐目；经审计的帐目
@ _W13@| audited annual account 经审计的周年帐目
x=+>J$~Pb audited balance sheet 经审计的资产负债表
xP/q[7>#Q auditor 核数师；核数主任；审计师
g@T}h [ auditor's certificate 核数师证明书；审计师证明书
U`5/tNx auditor's report 核数师报告；审计师报告
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Aussie bond 澳元债券
t#3 _M=L austerity budget 紧缩预算
|* ^LsuF b Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[ A~ Hl Australia All Ordinaries Index 澳洲所有普通股票指数
r=~K#:66 Australian Dollar [AUD] 澳元
E(vO^)# Australian Options Market 澳大利亚期权市场
@BG].UJo Australian Securities Commission 澳洲证券事务监察委员会
`WnsM; 1Y" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tY:
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Australian Stock Exchange 澳大利亚证券交易所
zWH)\>X59 Austrian Schilling [ATS] 奥地利先令
x,zYNNx5g authentication 认证；鉴证
@b,6W
wc authority to purchase 委托购买证；委购书
pb)kN% authorization 认可；核准；授权；授权书
gS8+S\2 authorization by direction 指示授权
*,IK4F6>: authorization by instruction 指令授权
- Ry+WS= authorization by warrant 令状授权
EB *C;ms authorization of unit trust 单位信托的认可
&AWrM{e authorized agent 指定代理人
*")*w> R authorized capital 法定资本
A=IpP}7 J authorized clerk 出市员
j9l32<h7] authorized dealer 认可交易商
*ra>Kl0
authorized financial institution 认可财务机构
vbd)L$$20+ authorized fund 认可基金
/'5d0' ,M authorized fund house 获授权的基金公司；认可基金公司
maN2(1hz
authorized institution 认可机构
szb@2fK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U| VL+9#hd authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JgA{1@h authorized insurer 获授权保险人；获认可承保人
^;rjs|`K# authorized investment 特准投资项目
CWocb=E authorized person 获授权人
3u& ,3: authorized representative 获授权代表
:~#)Xa0I authorized share capital 法定股本
W]bgW Kd automated quotation system 自动报价系统
x) GheM^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zBu@a:E%H 自动交易系统〔香港期货交易所有限公司〕
p$qk\efv*4 automatic adjustment mechanism 自动调整机制
H%gAgXHn automatic adjustment system 自动调整系统
UoKVl- Automatic Clearing House 自动票据交换所
tfZ@4%' automatic exchange rates accumulation system 自动化汇率累集系统
$;'M8L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z) 2d4:uv automatic teller machine [ATM] 自动柜员机
~LZrhwVj$ autopay 自动转帐
%y|pVN!U available assets 可用资产
<U1T_fiBoc available fiscal reserve 现存财政储备
^L)TfI_n available profit 可用利润
T&+3Xi: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
DBL@Mp[< average 平均；平均数；海损
d9BFeq8 average basic salary 平均基本薪金
sZT~ 5c8 average consumer expenditure 平均消费开支；一般消费开支
^D6TeH average cost 平均成本
goA=U average cost of land production 增辟土地平均成本
elQjPv b average daily turnover 平均每日成交额
=y _KL average daily wage rate 平均每日工资率
)G Alj;9A$ average expenditure pattern 平均开支模式
xr7}@rq"U< average growth rate 平均增长率
Dmr*Lh~ average net fixed assets 固定资产平均净值
y_}vVHT, average of relatives 相对价格平均数
/e |Lw4$@S average price 平均价格
u!5q)>Wt( average propensity to consume 平均消费倾向；一般消费倾向
`[g$EXX average propensity to save 平均储蓄倾向；一般储蓄倾向
ES AX}uF average rate 平均率
[l3\0e6-/ average revenue 平均收入；平均收益
M\a{2f7'n average stock 平均库存；平均存货
Yj/ o17 average yearly rent 平均年租
NsP=l] avoidance of double taxation 避免双重课税
<kPNe>-f avoidance of tax 避税
