A:
cA;js;x@ A share Ａ股；甲类股份
qpqokK abatement of tax 减税；减扣免税额
@Doyt {|T ABN AMRO Bank N.V. 荷兰银行
.T.5TMiOSq above-the-line expenditure 线上项目支出；经常预算支出
$ .K?N@(W above-the-line receipt 线上项目收入；经常预算收入
Cg!^S(U4 ABSA Asia Limited 南非联合亚洲有限公司
or_+2aG absolute change 绝对数值变更
c3xl9S,5 absolute expenditure 实际开支
H+Z SPHs absolute guideline figure 绝对准则数字
=_pwA:z"A absolute interest 绝对权益
r;qzo . absolute order of discharge 绝对破产解除令
1n%8j*bJq absolute profit margin 绝对利润幅度
3qM Nl> > absolute value 实值；绝对值
4]XI"-M^D absolutely vested interest 绝对既得权益
"x*-PFT absorbed cost 已吸收成本；已分摊成本
8SmjZpQ? absorption 吸收；分摊；合并
U G[e//m absorption rate 吸收率；摊配率；分摊率
3071:W ACB Finance Limited 亚洲商业财务有限公司
#D I$Oc acceptable form of reciprocity 合理的互惠条件
/-Qv? " acceptable rate 适当利率；适当汇率
'Ud| Ex@A9 acceptance agreement 承兑协议
3/goCg acceptance for honour 参加承兑
>3D7tK( acceptor 承兑人；接受人；受票人
fCX*R" acceptor for honour 参加承兑人
LSd*| 3E}n accident insurance 意外保险
8 cVzFFQP Accident Insurance Association of Hong Kong 香港意外保险公会
5EeDH svV9 accident insurance scheme 意外保险计划
yA7 )Y })> accident year basis 意外年度基准
~&VN_;j_ accommodation 通融；贷款
v}uJtBG( accommodation bill 通融票据；空头票据
&__DJ''+ accommodation party 汇票代发人
/"#4T^7& account balance 帐户余额；帐户结余
(ku5WWJ account book 帐簿
;vp\YIeX1 account collected in advance 预收款项
\t.}-u<7{ account current book 往来帐簿
TEVI'%F account of after-acquired property 事后取得的财产报告
X utF"9u account of defaulter 拖欠帐目
ZX.TqvK/r account payable 应付帐款
pY} /j;.[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
U;^ [$Aq account receivable 应收帐款
)0CQP account receivable report 应收帐款报表
H;KDZO9W account statement 结单；帐单；会计财务报表
@Hjea1@t account title 帐户名称；会计科目
B~gV'(9g accountant's report 会计师报告
yTAvF\s$( Accountant's Report Rules 会计师报告规则
hWEnn=BW accounting and auditing procedure 会计与审计程序；会计与核数程序
H{`{)mS Accounting Arrangements 《会计安排》
$k 2)8 #\ accounting basis 会计基础
[*Ju 3 accounting by Official Receiver 破产管理署署长呈交的帐目
dcq#TBo8 Accounting Circular 《会计通告》
Q~,YbZ-7 accounting class 会计类别
hR)2xz accounting date 记帐日期；会计结算日期
>bm|%Ou" accounting for money 款项核算
@h9MxCE! Accounting Officer 会计主任
Of7 +/U V accounting period 会计报告期；会计期
e<\<,)9@/ accounting policy 会计政策；会计方针
\8b6\qF/\ accounting practice 会计惯例
x8N|($1 accounting principle 会计准则
J !#Zi#8sF accounting record 会计记录
}E&NPp> accounting report 会计报告
F9Z @x) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}GZbo kWg. Accounting Society of China 中国会计学会
B5=($?5^6% accounting statement 会计报表
TMj4w,g4 accounting system 会计制度；会计系统
'Cg{_z.~c accounting transaction 会计事项；帐务交易
lF4u{B9DM accounting treatment 会计处理
i g71/'D accounting year 会计年度
X>l*v\F9 accretion 增值；添加
G*n2Ii accrual 应计项目；应累算数目
j$@tK0P accrual basis 应计制；权责发生制
`rFAZcEj% accrual basis accounting 应计制会计；权责发生制会计
mP}#Ccji? accrue 应累算；应计
Np,2j KF( accrued benefit 应累算利益
KS<Jv; accrued charges 应计费用
#$ 1 $T accrued cumulative preference share dividend 应累算的累积优先股股息
d>i13d AI accrued expenses 应累算费用
Z`_.x
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h'5Cp(G accrued interest receivable 应收利息；应计未收利息
%FA@)?~ accrued right 累算权益
t9
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BGWAh2w6 accumulated fiscal reserve 累积财政储备
n9 UKcN - accumulated profit 累积利润；滚存溢利
<
K %j accumulated reserve 累积储备
i^2IW&+}e} accumulation of surplus income 累积收益盈余
rU\[SrIhz acquired assets 既得资产
F:T GsV# acquisition 收购；购置；取得
}DIF%}UK\ acquisition cost 购置成本
Z!{UWegun acquisition expenses 购置费用
]H[8Z|i"" acquisition of 100% interest 收购全部股权
)|]dm Q- acquisition of control 取得控制权
&7 [[h+Lb acquisition of fixed assets 购置固定资产
=nRuY ' acquisition of shell “买壳”
}C#3O{5 acquisition price 收购价
oyeG$mpg act of God 天灾
YD_]!HK} acting partner 执事合伙人
AFm1t2,+;
active market 买卖活跃的市场；交投畅旺的市场；旺市
Y
62r active partner 积极参与的合伙人
uHM@h{r active trading 交投活跃
>L>+2z actual circulation 实际流通
D3]BTkMMS; actual cost 实际成本
Sp?NfJ\Ie actual expenditure 实际开支；实际支出
RUXCq`)"< actual income 实际入息；实际收入；实际收益
+x1/-J8_sg actual market 现货市场
N6/T#UVns actual price 现货价；实际价格
8jnz}aBd actual profit 实际利润
Zhi})d3l actual quotation 实盘；实际价位；实际报价
U}AX0*S actual year basis 按实际年度计算
WH$HI/%*m actuals 实货
5cTY;@@ actuarial investigation 精算调查
kBsXfVs9 actuarial principle 精算原则
nX5C< Ky actuarial report 精算师报告
v5$s#f< Actuarial Society of Hong Kong 香港精算学会
x>3@R0A 1: actuarial valuation 精算师估值
")`S0n5e actuary 精算师
;u!?QSvb
ad referendum agreement 暂定协议；有待覆核的协定
r0\f; q ad valorem duty 从价税；按值征税
ImkrV{,e ad valorem duty system 从价税制
oY3>UZ5\ ad valorem fee 从价费
bBE+jqi 2 ad valorem tariff 从价关税
R@`rT*lJ additional allowance 额外免税额
=_-C%<4 additional amount for unexpired risk 未过期风险的额外款额
:pZ}*?\ additional assessable profit 补加应评税利润
&8?`< additional assessment 补加评税
Spj9H ?m additional commitment 额外承担
>Y&KTSD" additional commitment vote 额外承担拨款
vjlGX T`m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Mg? L -C additional dependent parent allowance 供养父母额外免税额
xFb3O|TC additional provision 额外拨款
Rlw3!]5+2 additional stamp duty 附加印花税
JP=Z Uu additional tax 补加税罚款；补加税款
g(m_yXIx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>)c9|e=8 adjudged bankrupt 被裁定破产
d-$_|G+ adjudicated bankrupt 裁定破产人
]+%=@mWYs adjudication fee 裁定费；评定印花税额手续费；评估契据费
ecFi (eMD adjudication of bankruptcy 裁定破产；宣告破产
~@9zil41 adjudication of insolvency 裁定无力偿还债务
H5M#q6`H6 adjusted actual 经调整的实数；调整后的实数
3H8Al adjusted current assets 经调整的流动资产；调整后的流动资产
#A<"4#} adjusted figure 经调整的数字；调整后的数额
/lH'hcXcX adjusted liabilities 经调整的负债；调整后的负债
_z"o1`{w adjusted loss 经调整的亏损；调整后的亏损
<GZhH: 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
b! tludb adjusted profit 经调整的利润；调整后的利润
d"&3Q_2CD adjusted surplus 经调整的盈余额；调整后的盈余额
uMiyq< adjusted value 经调整的价值；调整后的价值
z`#_F}v,m/ adjustment 调整；修订；理算〔保险〕
5~}!@yzc
adjustment centre 调剂中心
nNR:cG fG adjustment lag 调整过程的时间差距；调整时差
3 M
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=AkX4k adjustment of loss 亏损调整
x_:hii?6V adjustment process 调整过程；调整程序
nVOqn\m- adjustment range 调整幅度
v33T @ administered exchange rate 受管制汇率
J(9=T<%T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p_6P`Yx^e administration expenses 行政费用
kL;t8{n administration fee 手续费；行政费
{ymb\$f administration in bankruptcy 破产管理
r{ @ `o@q administration order 遗产管理令
(%DRt4u <H administrator 管理人；遗产管理人
=K'L|QKF administrator of the estate 遗产管理人
s[V `e2O admission of debt 债项承认书
l,y^HTc}7/ admission of proof 接纳债权证明
<\D Uo0]J advance 放贷款项；垫付款项；预支款项；预付款项
GOr}/y; advance account 暂支帐目；预付款帐户
VGJDqm! advance compensation 预付补偿金
_rjB c ;a advance from shareholder 股东垫款
%b<%w
advance pending reimbursement 预支以待日后付还
Zi 1YZxF`Y advanced economy 先进经济体系
!5.v 'K' advancement 预付；预付财产
;=p;v .l advances warrant 垫款令
WZ* &@|w advancing 贷出
kI+b <$:D adverse balance 逆差
shK &2Noan adverse exchange 逆汇
:,YLx9i> advertisement addressed to shareholders 在报章刊登的致股东通告
NG)7G
advice for collection 托收通知书
k?-S`o%Q advice of drawing 提款通知书；汇票通知书
o* _g$ advice of payment 付款通知
3yMt1 fy Advisory Committee [Securities and Futures Commission]
2np-Fc{S 谘询委员会〔证券及期货事务监察委员会〕
<^sAY P| Advisory Committee on Diversification 经济多元化谘询委员会
l $ Zs~@N affidavit 誓章；遗产申报誓章
J/7 u7_ affidavit of no receipt 述明无收款的誓章
+Ag#B* affiliate 联号；联营公司；附属公司
8S= c^_PJ affiliated company 附属公司；联号；联营公司
e7|d=[kW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0UjyMEiK affordability 负担能力
Q)d T(Td9~ African Development Bank [AfDB] 非洲开发银行
% kW3hQ<$ after-acquired property 事后取得的财产
8Mb$+^ zU after-hours dealing 市后交易
M6x;BjrV after-tax profit 税后盈利；税后利润；税后溢利
G5+]DogS agency agreement 代理协议
7b,A Q 9 agency expenses 代理机构的开支
!Bncx`pl agency fee 代理费
i*A$SJ:} Agency Law 《代理法》
,O9`X6rh' agent 代理人；承销人
u]#8 $M2 agent of company 公司代理人
my=~"bw 4 agent's fee 代理人费；经纪费
-faw: aggregate 总计；总数；总体数字
~ i'C/[P aggregate amount 总款额；总额
Iq@IUFpc7~ aggregate assets and liabilities 总体资产与负债
44|03Ty aggregate at constant price 按固定价格计算的总体数字
%w@ig ~vD' aggregate demand 总需求
ASM1Y ]'Z aggregate gross position 总持仓量
.lG +a!) aggregate limit 总限额
U\;Ml aggregate of salaries tax 合计薪俸税
5W5pRd>Q aggregate performance 总体表现；总体业绩
?a 8nz, zb aggregate supply 总体供应
>rRjm+vg aggregate surplus 总盈余
)#mW7m9M# aggregate total 整体总额
!$XO
U'n aggregate value 总值；合计价值
]o!&2:'N` aggregated basis 合计基准
J Z NyC! u aggregated net chargeable income 合计应课税入息实额
dr>]+H=3 E aggregation 合并计算；合计；总和
cnYYs d{ aggregation of incomes of husband and wife 夫妇入息合并计算
C }bPv +t aggregation of property 财产的总和
{{GHzW agio 差价；贴水
DW 4MA<UQ 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》
ls]Elo8h1f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5I_hh?N4Z 《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》
]q37 H j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*<;&>w8 《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》
*IVD/ 9/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
s'2 y%E# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&U8 54 agreement for a settlement 授产协议
-MsuBf agreement for assignment 转让协议
@US '{hO1p agreement for sale 售卖协议；买卖协议
ZS| Z98 agreement for sale and purchase 买卖协议
,Zr YJ< agreement for the payment of interest 支付利息协议
f`bIQ 9R agreement for the repayment of money 还款协议
) /
n29] agreement of reinsurance 再保险协议
tT E3H_ Agricultural Bank of China 中国农业银行
w 7Pe air passenger departure tax 飞机乘客离境税
0L
7@2|a0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Q0_M-^~WT airport tax 机场税
!zF4 G,W alcohol duty 酒精税
UU-v;_oP alienation 让与；让渡；转让
}v,W-g A alimony 生活费；赡养费
yqC+P All Ordinaries Index [AOI] 所有普通股指数
~F=#}6kg_ all risks 全险；综合险
Ds;Rb6WcnY All Sales Record for Stock Market 《股票市场成交报告》
uk`d,xF Allied Capital Resources Limited 新联财务有限公司
/XbY<pj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E gCp:L{ allocation letter 拨款信件
]Oig ..LJ allocation of fund 分配款项；预留款项
d+ 1L5}Jn allocation of profit 利润分配；溢利分配
+}`p"<' u allocation warrant 拨款令
,2E`:#$ allotment 分配；配股
zl,bMtQ allotment notice 股份配售通知；配股通知
rZb _1E< allotment of shares 股份分配
l6 yB_ M allowable 可获宽免；免税的
`W
D*Q-&n allowable business loss 可扣除的营业亏损
8rnb allowable expenses 可扣税的支出
lS>=y#i3Xv allowance 免税额；津贴；备抵；准备金
*yL|} allowance for debts 债项的免税额
$Cu t allowance for depreciation by wear and tear 耗损折旧免税额
Y^T-A}?` allowance for funeral expenses 殡殓费的免税额
k?z
[hZg0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^?81.b|qb allowance for repairs and outgoings 修葺及支出方面的免税额
\E>% W allowance to debtor 给债务人的津贴
tOu90gu alteration of capital 资本更改
vK[ v
eFH alternate trustee 候补受托人
tP /GDC; amalgamation 合并
cob9hj#&7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K[`4vsE ambit of charges 征税范围；收费范围
-zkW\O[ amended valuation 经修订的估值
zDKLo 3: American Commodities Exchange 美国商品交易所
)^V5*#69D American Express Bank Limited 美国运通银行
VGkW3Nt 0 American Stock Exchange 美国证券交易所
Xd90n>4S amortization 摊销
>Lo6='G amount due from banks 存放银行同业的款项
7r:nMPX amount due from banks abroad 存放海外银行同业的款项
6:8EZ' y amount due from holding companies 控股公司欠款
}UJd E#4 amount due from local banks 存放本港银行同业的款项
6kgCS{MZ amount due to banks 银行同业的存款
oaH +c9v amount due to banks abroad 海外银行同业的存款
]QjXh > amount due to holding companies 控股公司存款
&h_d|8 amount due to local banks 本港银行同业的存款
9}? 5p]% amount due to outport banks 外埠银行同业的存款
Oi+Qy[y2 amount for note issue 发行纸币的款额
Y)@oo=oG amount of bond 担保契据的款额
g: H[#I amount of consideration 代价款额
znGZULa# amount of contribution 供款数额
Y9\]3Kno amount of indebtedness 负债款额
qP%Smfp6 amount of principal of the loan 贷款本金额
4n `[S N amount of rates chargeable 应征差饷数额
Cb!`0%G amount of share capital 股本额
NzwGc+\7} amount of sums assured 承保款额
W0p#Y h:{_ amount of variation 变动幅度
s /k amount of vote 拨款数额
?eY chVq amount payable 应付款额
SF78 s:_!_ amount receivable 应收款额
:BC<+T= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z22|Kv;w analysis 分析
2-
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{VrAh*#h
annual account 周年帐目；周年帐目报表；年度决算；年结
Vj9`[1}1Z annual accounting date 年结日期
~7eUt^SD; annual allowance 每年免税额；年积金；年度津贴；年津
qHcY
2LV annual balance 年度余额
q ? gQ annual disposable income 每年可动用收入
*NX*/(Q annual estimates 周年预算
6+{ nw}e8 annual fee 年费
~CjmY P'o annual general meeting 周年大会
#lLn='4 annual growth rate 年增率；每年增长率
4Tbi%vF{ annual long-term supplement 长期个案每年补助金
q=j/s4~ annual pensionable emolument 可供计算退休金的年薪
SWe!9Y $ annual report 年报
b ?= Annual Report on the Consumer Price Index 《消费物价指数年报》
q]wn:%rX annual return 周年报表；周年申报表；每年报税表格
D7n&9Z Annual Return Rules 《周年报表规则》
_bvtJZ3i annual review of consumer prices 每年消费物价回顾
SIyS.!k> annual roll-forward basis 逐年延展方式
HY%6eUhj annual salary 年薪
PN)TX~} annual statement 年度报表；年度决算表
4w3V!K8 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
]h`E4B annuitant 年金受益人
4 G68WBT annuity 年金
&].1[&M] annuity contract 年金合约
=Un 6|] annuity on human life 人寿年金
& <[]X@ bY antecedent debt 先前的债项
*N&^bF"SF ante-dated cheque 倒填日期支票
7lBQd ( anticipated expenditure 预期开支
F#3$p$;B$ anticipated net profit 预期纯利
r4z}yt+ anticipated revenue 预期收入
AS/\IHZ\ anti-inflation measure 反通货膨胀措施
?8aWUgl anti-inflationary stance 反通货膨胀立场
R'$ T6FB5 apparent deficit 表面赤字
t' _,9 apparent financial solvency 表面偿债能力
ES2d9/]p- apparent partner 表面合伙人
n"`SL<K1 application for personal assessment 个人入息课税申请书
Y/Gswcz application of fund 资金应用
VG*=)8{ application to release as liquidator and to destruct the books of accounts and documents
[fJFH^&?hr 申请免除清盘人职务及毁灭帐簿与文件
J6?_?XzToT appointed actuary 委任精算师
t]YLt , appointed auditor 委任核数师；委任审计师
Ltq*Vcl\ appointed trustee 委任的受托人
|Jx2"0:M appointer 委任人
XxrO:$ apportioned pro rata 按比例分摊
NVM2\fs apportionment 分配；分摊
@'G ( k; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lhvZ*[[<) apportionment formula 分摊方程式
hH@o| !y apportionment of estate duty 遗产税的分摊
<:_]Yl appraisal 估价；评估
l{7Dv1[Ss appreciable growth 可观增长
u/c~PxC appreciable impact 显着影响
y<gYf -E+ appreciable increase 可观增长
c )P%O appreciation 增值；升值
e"&9G}.f appreciation against other currencies 相对其他货币升值
Fw8X$SE" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tg%WVy2 appreciation tax 增值税
5eZg+ O appropriation 拨款；拨用；拨付
+' 6ea+$ appropriation account 拨款帐目
Z_ FL=S\ Appropriation Bill 拨款法案
HT;QepY3 appropriation-in-aid system 补助拨款办法
iLQt9H yk approved assets 核准资产
HS7
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r ^ Rcjyc1 approved budget 核准预算
=;-ju@d approved charitable donation 认可慈善捐款
'| Q*~Lh approved charitable institution 认可慈善机构
H9a3 rA> approved currency 核准货币；认可货币
WFc[F`b approved estimates 核准预算
' \vmfp = approved estimates of expenditure 核准开支预算
eV NBhR}HS approved overseas insurer 核准海外保险人
t1_y1!u Q approved overseas trust company 核准海外信托公司
7^ Q$pT> approved pooled investment fund 核准汇集投资基金
R~mMGz approved provident fund scheme 认可公积金计划
W0 ,"V'C approved provision 核准拨款
(H|d 3 approved redeemable share 核准可赎回股份
Ia>th\_& approved regional stock 认可地区性证券
9!/1F ! approved retirement scheme 认可退休金计划
l`w|o approved subordinated loan 核准附属贷款
`[HoxCV3o arbitrage 套戥；套汇；套利
otnY{r * arbitrageur 套戥者；套汇者
+^3L~? arbitrary amount 临时款项
o\V4qekk arrangement 措施；安排；协定
Gp p}Jpj arrears 欠款
22(] x }` arrears of pay 欠付薪酬
~a0 } arrears of revenue 逾期未收税款；逾期未收的帐项
d ' @H@ articles of association 组织章程；组织细则；组织章程细则
|$*9j" "u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/iJhC B[QZ ascertainment of profit 确定利润
'rx, f
"Asia Clear" “亚洲结算系统”
^Y*.Ktp,o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!/ q&0 a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q9'V&jm Asian Development Fund [ADF] 亚洲发展基金
l\l]9Z6% Asian dollar bond 亚洲美元债券
ba:du
|Ec Asian dollar market 亚洲美元市场
RgzSaP;; Asian dollar rate 亚洲美元利率
2|H'j~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U3iyuE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ng)yCa_Ny asked price 沽盘；喊价；索价；卖方报价
[g
68O* assessable income 应评税入息
K#pt8Q assessable loss 应评税亏损
% !/liS assessable profit 应评税利润
#i#.tc assessable value 应评税值
$ax%K?MBD assessed profit 估定利润
)k<~}wvQ0 assessed value 经评估价值
=+#RyV assessment 评税；评定；估价；评税单
G5@fq h6ws assessment number 评税编号；估价编号
N#-\ JlJ) assessment of additional tax 补加税评税
9'L 0Al~L assessment of performance 业绩评估；实绩评价
Q
X5#$-H@ Assessor 评税主任
f$*9J asset price bubbles 资产价格泡沫
@^jLYu|W asset-backed securities 具资产保证的证券
4]Nr $FY assets accretion 资产增值
3ncvM>~g assets and liabilities 资产与负债
,rPyXS9Sa{ assets betterment statement 资产递增表；资产改进表
Dve5m= assets lending 实物放款；有抵押贷款
I 6 Q_A assets of the company passing on the death 死者去世时转移的公司资产
${:$jX [ assets pledged as security for liabilities 用作负债抵押的资产
e:D9;`C assets portfolio 资产投资组合
s~ZC!- [; assets price 资产价格
FQ ^^6Rl assets quality 资产质素
G* 6< pp assets realization 资产变现
ea+rjv m assets refinancing arrangement 资产再集资安排
rl7Y =*Dv assets securitization 资产证券化
1dO8[5uM7a assets situated outside Hong Kong 在香港以外地方的资产
?d)|vX3Uf assets stripping 削减资产；拆卖资产
}d]8fHG assets value 资产值
KYW1<Wc p assignee 承让人
FI5C&d5d assignment 转让；转让书；转让契
0GVok$r@ assignment of interest 权益转让
Q7 %#3ML assignment of letters patent and trade mark 专利证书及商标转让
]~ M
-KT assignment of property 物业转让；物业转让书
\LXC269 assignment right 转让权
1w^[Eno$$ assignor 转让人
+60;z4y}w associate 有联系的人；有关连人士；相联者；合伙人；联系人
[{*#cr f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z +I-3v associate member 附属会员
h`j gF associated body corporate 相联法人团体
;N |>pSzmL associated company 相联公司；联属公司
X>>rvlD N associated corporation 相联法团
G#v7-&Yl6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!W7ek PnK 公认会计师公会〔英国〕
d:''qg z` Association of Futures Exchange Brokers 香港期货经纪协会
I:"`|eHx v Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8msDJ {,X association of underwriters 承保人组织
-;*Z!|e9 assumption of control 接管
B=Os?'2[ assurance 担保；保险；转易；转易书
0%/(p ?]M assurance of interest 权益的转易
Y."[k&P- at 19XX price 按一九ＸＸ年价格计算
) b8*>k at a discount 按赔价计算；按贴水价格计算；打折扣
TW0^wSm at a premium 按溢价计算；按升水价格计算
9Ba<'wk/>" at call 通知付款；按通知
H5 {J2M,f at constant market price 按固定市价计算
L\[jafb_` at constant price 按固定价格计算
5EUkp6 Y at cost 按成本计算
RT>3\qhZ at current market price 按当时市价计算；按现时市价计算
0l6%[U?o at current price 按当时价格计算；按现时价格计算
aRmS{X3 at factor cost 按要素成本计算；按生产要素成本计算
n6}1{\ at money-of-the-day price 按付款当日价格计算
e1-=|!U7# at or better 按指定或较佳价位〔买卖指令〕
($TxVFNT at par 按面值计算；平价
4
#N#[;M at sight 见票即付
SccU @3.X~ at the close 按收市盘
q .7CPm+ at the opening 按开市盘
: jPAA`, attestation 见证；见证条款
j;
C(:6#J at-the-money option 平价期权
t-W n@a attorney 受权人；受托代表人
O RoraEK attornment 新拥有人承认书
:U s-^zVr attributable profit 可归属利润
pqK3u) attributable share value 可归属股份价值
fomkwN Auckland Stock Exchange 奥克兰证券交易所
r/e&}! auction 拍卖
`uj`ixcR auctioneer 拍卖商
L!Ro`6|7; audit 审计；核数
){} #v& Audit Commission 审计署
dXj.e4,m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LHz{*`22q 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
L 0Cf@~k audit review 帐目审查
SYL$ ?kl Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=
7? 'S# audited account 审计帐目；经审计的帐目
wg_Z!(Hr# audited annual account 经审计的周年帐目
F-Ea85/K@4 audited balance sheet 经审计的资产负债表
2I7P}= auditor 核数师；核数主任；审计师
ICi- iX auditor's certificate 核数师证明书；审计师证明书
+ |,CIl+ auditor's report 核数师报告；审计师报告
z 4-wvn<* Aussie bond 澳元债券
DM&"oa50 austerity budget 紧缩预算
mKg~8q 3
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4u&doSXR Australia All Ordinaries Index 澳洲所有普通股票指数
F
;D_zo? Australian Dollar [AUD] 澳元
_#_Ab8# Australian Options Market 澳大利亚期权市场
# k6;~ Australian Securities Commission 澳洲证券事务监察委员会
$lqV(s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
QNo}nl /N Australian Stock Exchange 澳大利亚证券交易所
P'K')]D=! Austrian Schilling [ATS] 奥地利先令
/sai}r 1 authentication 认证；鉴证
s)V^_@Z 9 authority to purchase 委托购买证；委购书
im' 0^ authorization 认可；核准；授权；授权书
CUG6|qu authorization by direction 指示授权
V)]&UbEL| authorization by instruction 指令授权
x83XJFPWL authorization by warrant 令状授权
0nS6<: authorization of unit trust 单位信托的认可
@MM|.#
~ T authorized agent 指定代理人
(| x-> a authorized capital 法定资本
mVkn~LD:0 authorized clerk 出市员
Y PM>FDxDB authorized dealer 认可交易商
IV *}w"r authorized financial institution 认可财务机构
UY PBKf]A9 authorized fund 认可基金
2PC4Ejk C authorized fund house 获授权的基金公司；认可基金公司
iTX.? * authorized institution 认可机构
0Zq" - authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eAqQ~)8^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
FLWz7Rj authorized insurer 获授权保险人；获认可承保人
#RSxo
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J+T Ym%A;- authorized person 获授权人
;gc 2vDMv authorized representative 获授权代表
1#@'U90xf authorized share capital 法定股本
RI`A<*>w automated quotation system 自动报价系统
4?&=H
*H: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
x:2_FoQ 自动交易系统〔香港期货交易所有限公司〕
Z+}SM]m automatic adjustment mechanism 自动调整机制
?{[H+hzz0 automatic adjustment system 自动调整系统
Ky DBCC Ov Automatic Clearing House 自动票据交换所
l9Vim9R5T automatic exchange rates accumulation system 自动化汇率累集系统
OS,$}I[`8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]_Qc}pMF& automatic teller machine [ATM] 自动柜员机
jm?mO9p~ autopay 自动转帐
qM `SN4C available assets 可用资产
5 9 09O available fiscal reserve 现存财政储备
]gEfm~Y V available profit 可用利润
'FVT"M~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v6r w. average 平均；平均数；海损
4>|5B: average basic salary 平均基本薪金
MhsG9q_% average consumer expenditure 平均消费开支；一般消费开支
md_L d
/ average cost 平均成本
XkD_SaL} average cost of land production 增辟土地平均成本
zb4g\H
0 average daily turnover 平均每日成交额
&>/nYvuq - average daily wage rate 平均每日工资率
"~
`-Jkm average expenditure pattern 平均开支模式
-Av/L>TxlI average growth rate 平均增长率
'-x%?Ll average net fixed assets 固定资产平均净值
xq{4i|d) average of relatives 相对价格平均数
Cu Gk?i average price 平均价格
Hq g H\ average propensity to consume 平均消费倾向；一般消费倾向
c1/x,1LnMf average propensity to save 平均储蓄倾向；一般储蓄倾向
Jq!($PdA average rate 平均率
Y}6)jzBV average revenue 平均收入；平均收益
] +l r average stock 平均库存；平均存货
HT]ubw]rJ average yearly rent 平均年租
`MD/C Fl4 avoidance of double taxation 避免双重课税
,&9|Ac?$ avoidance of tax 避税
