A:
l
z"o( %D A share Ａ股；甲类股份
g $2#TWW5 abatement of tax 减税；减扣免税额
o "0 ~ ABN AMRO Bank N.V. 荷兰银行
/Z]nV2$n)V above-the-line expenditure 线上项目支出；经常预算支出
I9L3Y@(f6m above-the-line receipt 线上项目收入；经常预算收入
(e5Z^9 X ABSA Asia Limited 南非联合亚洲有限公司
^w%%$9=:r absolute change 绝对数值变更
b3_P ??yp absolute expenditure 实际开支
3n)Kzexh absolute guideline figure 绝对准则数字
8m mnnf{P absolute interest 绝对权益
4".I*ij absolute order of discharge 绝对破产解除令
r [^.\&- absolute profit margin 绝对利润幅度
._>03, " absolute value 实值；绝对值
\VEnP=*:W absolutely vested interest 绝对既得权益
9W(&g)` absorbed cost 已吸收成本；已分摊成本
\>*.+?97 absorption 吸收；分摊；合并
|J`v
w
absorption rate 吸收率；摊配率；分摊率
l
x;87MDs ACB Finance Limited 亚洲商业财务有限公司
jP/Vqe%%8 acceptable form of reciprocity 合理的互惠条件
;=IJHk1& acceptable rate 适当利率；适当汇率
<sm"3qs"_ acceptance agreement 承兑协议
vO$cF* acceptance for honour 参加承兑
m ;4 ti9 acceptor 承兑人；接受人；受票人
ceJ#>Rj acceptor for honour 参加承兑人
"9^b1UH< accident insurance 意外保险
\tvL<U"' Accident Insurance Association of Hong Kong 香港意外保险公会
bh5P98s accident insurance scheme 意外保险计划
W tw,YFT accident year basis 意外年度基准
6wu`;> accommodation 通融；贷款
>`&2]Wc) accommodation bill 通融票据；空头票据
)N~ p4kp accommodation party 汇票代发人
j 7:r8? G account balance 帐户余额；帐户结余
\z2y?"\? account book 帐簿
I+twI&GS account collected in advance 预收款项
LHx ")H?, account current book 往来帐簿
2!}F+^8'P account of after-acquired property 事后取得的财产报告
3
eF c account of defaulter 拖欠帐目
@=A Qr4& account payable 应付帐款
Vb#a ,t account payee only [A/C payee only] 只可转帐；存入收款人帐户
At<MY`ka account receivable 应收帐款
'OTZ&;7{ account receivable report 应收帐款报表
^Os }sJ*5S account statement 结单；帐单；会计财务报表
Q p[
Jw?a account title 帐户名称；会计科目
4Zu1 G#(zP accountant's report 会计师报告
@i( 9k Accountant's Report Rules 会计师报告规则
451.VI}MR accounting and auditing procedure 会计与审计程序；会计与核数程序
{R63 n Accounting Arrangements 《会计安排》
ny+r>>3Td accounting basis 会计基础
;p~!('{P accounting by Official Receiver 破产管理署署长呈交的帐目
MY b^G\K Accounting Circular 《会计通告》
S?` 0,F accounting class 会计类别
r)-{~J A! accounting date 记帐日期；会计结算日期
Jb$ G accounting for money 款项核算
12L `Gi Accounting Officer 会计主任
qHgtd+
I accounting period 会计报告期；会计期
?mC'ZYQI accounting policy 会计政策；会计方针
kmT YRl
)j accounting practice 会计惯例
i)(G0/: accounting principle 会计准则
V.$tq accounting record 会计记录
EUI*:JU- accounting report 会计报告
/'.gZ o Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;CS[Ja>e Accounting Society of China 中国会计学会
QGOkB accounting statement 会计报表
EpR n ,[ accounting system 会计制度；会计系统
QPLWRZu@ accounting transaction 会计事项；帐务交易
hR0a5 accounting treatment 会计处理
u d)WH|Z accounting year 会计年度
%X\A|V& accretion 增值；添加
R0#scr accrual 应计项目；应累算数目
@$5~`? accrual basis 应计制；权责发生制
W{q
P/R accrual basis accounting 应计制会计；权责发生制会计
R#ZJLT accrue 应累算；应计
/>I5,D'h accrued benefit 应累算利益
j3% Wrt accrued charges 应计费用
A)!W VT&2A accrued cumulative preference share dividend 应累算的累积优先股股息
}&7kT7ogO accrued expenses 应累算费用
vf>d{F^rv accrued interest payable 应付利息；应计未付利息
"8ZV%%elp accrued interest receivable 应收利息；应计未收利息
[~|k;\2 + accrued right 累算权益
`_GC S,/t accruing profit 应累算的利润
ZRc^}5}WA accumulated fiscal reserve 累积财政储备
rxol7"2l accumulated profit 累积利润；滚存溢利
??B!UXi4R accumulated reserve 累积储备
D9P,[:" accumulation of surplus income 累积收益盈余
:, v (l q acquired assets 既得资产
kR^">s/H# acquisition 收购；购置；取得
(ot56`,k acquisition cost 购置成本
( t&`m[>K acquisition expenses 购置费用
Z-ci[Zv acquisition of 100% interest 收购全部股权
`$JZJ!,A acquisition of control 取得控制权
6W3oIt acquisition of fixed assets 购置固定资产
]Oo!>iTQi acquisition of shell “买壳”
: epB:r acquisition price 收购价
xWa[qCr act of God 天灾
0&| M/ acting partner 执事合伙人
[ R8BcO( active market 买卖活跃的市场；交投畅旺的市场；旺市
r9bAbE
bI active partner 积极参与的合伙人
C_ d|2C 6 active trading 交投活跃
a w lq/ actual circulation 实际流通
52#
*{q} actual cost 实际成本
+,R!el!o~u actual expenditure 实际开支；实际支出
`%#_y67v actual income 实际入息；实际收入；实际收益
KLG .?`h: actual market 现货市场
r8*xp\/ actual price 现货价；实际价格
!WGQ34R { actual profit 实际利润
S/pU|zV[ actual quotation 实盘；实际价位；实际报价
TBJ?8W( actual year basis 按实际年度计算
@VOegf+N actuals 实货
p(I^Y{sGI actuarial investigation 精算调查
Gl w|*{$ actuarial principle 精算原则
MW +DqT.h actuarial report 精算师报告
YZOwr72VL Actuarial Society of Hong Kong 香港精算学会
hTZ6@i/pS actuarial valuation 精算师估值
)$f?v22 actuary 精算师
*UW 8|\; ad referendum agreement 暂定协议；有待覆核的协定
Yyd}>+|<, ad valorem duty 从价税；按值征税
!~F oy F ad valorem duty system 从价税制
S{2;Pa K ad valorem fee 从价费
8'3&z- ad valorem tariff 从价关税
u&o4? ] 6 additional allowance 额外免税额
O\;Lb[`lb additional amount for unexpired risk 未过期风险的额外款额
3HP
{
a additional assessable profit 补加应评税利润
_a"|
:kX additional assessment 补加评税
CiHx.5TiC additional commitment 额外承担
zCA8}](C^ additional commitment vote 额外承担拨款
t xnH~;( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t'W6Fmwkx additional dependent parent allowance 供养父母额外免税额
B[8 RBTsA additional provision 额外拨款
7yg {0a additional stamp duty 附加印花税
&``nD additional tax 补加税罚款；补加税款
]P7gEBi Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5l zbg adjudged bankrupt 被裁定破产
B3[X{n$px adjudicated bankrupt 裁定破产人
:$yOic}y adjudication fee 裁定费；评定印花税额手续费；评估契据费
MU] F'6V adjudication of bankruptcy 裁定破产；宣告破产
/i@. Xg@: adjudication of insolvency 裁定无力偿还债务
.L#4#IO adjusted actual 经调整的实数；调整后的实数
W"#<r adjusted current assets 经调整的流动资产；调整后的流动资产
RB" "(< adjusted figure 经调整的数字；调整后的数额
<T.R%Jys adjusted liabilities 经调整的负债；调整后的负债
9dszn^]T adjusted loss 经调整的亏损；调整后的亏损
Dqwd=$2% adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
mGP%"R2X adjusted profit 经调整的利润；调整后的利润
Jr2>D= adjusted surplus 经调整的盈余额；调整后的盈余额
:u=y7 [I adjusted value 经调整的价值；调整后的价值
3bC-B!{;g adjustment 调整；修订；理算〔保险〕
qa~ju\jm. adjustment centre 调剂中心
OH n~DL2 adjustment lag 调整过程的时间差距；调整时差
v\!Cq+lFML adjustment mechanism 调整机制
p.4Sg eh# adjustment of loss 亏损调整
^"/TWl>jB adjustment process 调整过程；调整程序
32J/ adjustment range 调整幅度
F [-D
+Nka administered exchange rate 受管制汇率
O7 Jp ; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
= r`E%P: administration expenses 行政费用
]NWcd~"b!Z administration fee 手续费；行政费
KU+u.J administration in bankruptcy 破产管理
l&] %APL administration order 遗产管理令
M B>4Y]rtU administrator 管理人；遗产管理人
#X!seQ7a administrator of the estate 遗产管理人
],R\oMYy|P admission of debt 债项承认书
- 2U|G admission of proof 接纳债权证明
)Rk(gd advance 放贷款项；垫付款项；预支款项；预付款项
J$jLGy& ' advance account 暂支帐目；预付款帐户
n3/ Bs advance compensation 预付补偿金
l_
x jsu advance from shareholder 股东垫款
1dp8'f5^ advance pending reimbursement 预支以待日后付还
Z$Qwn advanced economy 先进经济体系
r `)'Kd advancement 预付；预付财产
+\PLUOk advances warrant 垫款令
*$('ous8 advancing 贷出
jgpF+V-n$ adverse balance 逆差
M bTmdRf adverse exchange 逆汇
z'>b)wY]( advertisement addressed to shareholders 在报章刊登的致股东通告
8193d%Wb advice for collection 托收通知书
@1pfH \m advice of drawing 提款通知书；汇票通知书
KV{ advice of payment 付款通知
5PpS/I:on Advisory Committee [Securities and Futures Commission]
M M @&Q aK 谘询委员会〔证券及期货事务监察委员会〕
rO1N@kd/ Advisory Committee on Diversification 经济多元化谘询委员会
DYZk1 affidavit 誓章；遗产申报誓章
gK * =T affidavit of no receipt 述明无收款的誓章
5X]f}6kT affiliate 联号；联营公司；附属公司
XL1x8 IB affiliated company 附属公司；联号；联营公司
VeFfkg4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V5jy,Qi) affordability 负担能力
b|k(:b-G&. African Development Bank [AfDB] 非洲开发银行
a[!:` o1U after-acquired property 事后取得的财产
V2 ;? after-hours dealing 市后交易
pnv)D}" after-tax profit 税后盈利；税后利润；税后溢利
daQJ{Cd,w agency agreement 代理协议
dt<P6pK- agency expenses 代理机构的开支
&)!N5Veb agency fee 代理费
` v /p4/ Agency Law 《代理法》
7Z}T!HFMr agent 代理人；承销人
KlwB oC/{K agent of company 公司代理人
Z y6kA\q agent's fee 代理人费；经纪费
V3
~&R:Z9e aggregate 总计；总数；总体数字
YZ->ep} aggregate amount 总款额；总额
raP9rEs aggregate assets and liabilities 总体资产与负债
~ /K'n aggregate at constant price 按固定价格计算的总体数字
F A%BzU5^ aggregate demand 总需求
uD4W@*PYr aggregate gross position 总持仓量
+- hfl/$ aggregate limit 总限额
<{eJbN p aggregate of salaries tax 合计薪俸税
%wJ>V-\e aggregate performance 总体表现；总体业绩
N_0B[!B] aggregate supply 总体供应
[A;0I jKam aggregate surplus 总盈余
mI ;\ UOh' aggregate total 整体总额
Neew V=[% aggregate value 总值；合计价值
W {}M${6& aggregated basis 合计基准
H,!yG5yF aggregated net chargeable income 合计应课税入息实额
PP6gU=9[) aggregation 合并计算；合计；总和
'?mky,:HT aggregation of incomes of husband and wife 夫妇入息合并计算
@_#]7
aggregation of property 财产的总和
qs
(L2'7 / agio 差价；贴水
Nfl5tI$U: 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》
Ivq|-LDNc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=AuxME g 《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》
u$"Ew^C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@[ '?AsO 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
.z,`{-7U Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G$lE0_j2{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
d8^S~7 agreement for a settlement 授产协议
_tnoq;X[ agreement for assignment 转让协议
/ EVXkf0 agreement for sale 售卖协议；买卖协议
|[/XG2S agreement for sale and purchase 买卖协议
|A)a
='Ap agreement for the payment of interest 支付利息协议
Oj7).U0;# agreement for the repayment of money 还款协议
%L nG^L agreement of reinsurance 再保险协议
kxY9[#:<fB Agricultural Bank of China 中国农业银行
;l@Ge` &u air passenger departure tax 飞机乘客离境税
<+<,$jGC- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v +?'/Q% airport tax 机场税
\Dx)P[Ur alcohol duty 酒精税
v@:m8Y(t alienation 让与；让渡；转让
7"])Y alimony 生活费；赡养费
G/_8xmsU All Ordinaries Index [AOI] 所有普通股指数
]rO/IuB all risks 全险；综合险
uHt @;$9A All Sales Record for Stock Market 《股票市场成交报告》
7 C@m(oK Allied Capital Resources Limited 新联财务有限公司
*.-qbwOg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
OV7SLf allocation letter 拨款信件
*Y ?&N 2@c allocation of fund 分配款项；预留款项
,Mn?h\ allocation of profit 利润分配；溢利分配
2cv=7!K4Uv allocation warrant 拨款令
5pxw[c53# allotment 分配；配股
~/Kqkhq+c allotment notice 股份配售通知；配股通知
*nY$YwHB allotment of shares 股份分配
S^SF!k= allowable 可获宽免；免税的
~:UAL}b{\~ allowable business loss 可扣除的营业亏损
~=Fp 0l)# allowable expenses 可扣税的支出
Q2t > E(S allowance 免税额；津贴；备抵；准备金
s#(<zBZ9p# allowance for debts 债项的免税额
69``j{Z+ allowance for depreciation by wear and tear 耗损折旧免税额
JZ"XrS0 ? allowance for funeral expenses 殡殓费的免税额
kE{-h'xADD allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;.d{$SO allowance for repairs and outgoings 修葺及支出方面的免税额
>td\PW~ X allowance to debtor 给债务人的津贴
)KN]"<jB
alteration of capital 资本更改
h]^=
y.Q alternate trustee 候补受托人
=#?=Lh amalgamation 合并
E@)9'?q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D{]9 s ambit of charges 征税范围；收费范围
$ 4>x4* amended valuation 经修订的估值
E vD g{M} American Commodities Exchange 美国商品交易所
k= .pcDX American Express Bank Limited 美国运通银行
6p~8(-nG American Stock Exchange 美国证券交易所
.! g amortization 摊销
TI637yqCU amount due from banks 存放银行同业的款项
ju/#V}N amount due from banks abroad 存放海外银行同业的款项
"l-b(8n amount due from holding companies 控股公司欠款
[F^j(qTR amount due from local banks 存放本港银行同业的款项
lUM-~ amount due to banks 银行同业的存款
I oC}0C7 amount due to banks abroad 海外银行同业的存款
_I #a `G amount due to holding companies 控股公司存款
yJHFo[wGMJ amount due to local banks 本港银行同业的存款
2NWQiSz amount due to outport banks 外埠银行同业的存款
} H9V$~}@- amount for note issue 发行纸币的款额
$7&t`E)qY amount of bond 担保契据的款额
WeS$ $:ro amount of consideration 代价款额
P<R'S amount of contribution 供款数额
PWN$x`h g[ amount of indebtedness 负债款额
@@+BPL l amount of principal of the loan 贷款本金额
)9V8&, amount of rates chargeable 应征差饷数额
/cZ-+cu amount of share capital 股本额
Wg=4 `&F^ amount of sums assured 承保款额
0/b3]{skK amount of variation 变动幅度
LhtA]z,m amount of vote 拨款数额
G\H |\i amount payable 应付款额
K]Z];C#) amount receivable 应收款额
>Te h ?P Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2[Bw+<YA` analysis 分析
|&0 Cuwt ancillary risk 附属风险
#9@UzfZAwT annual account 周年帐目；周年帐目报表；年度决算；年结
- f%J_` annual accounting date 年结日期
.Gnzu"lod annual allowance 每年免税额；年积金；年度津贴；年津
)ZDqj annual balance 年度余额
1H7 bPl| annual disposable income 每年可动用收入
690;\O ' annual estimates 周年预算
:3 By7BZgj annual fee 年费
Y-:dPc{ annual general meeting 周年大会
;cW9NS3: annual growth rate 年增率；每年增长率
q-d#b KIf annual long-term supplement 长期个案每年补助金
{s~t>R p+ annual pensionable emolument 可供计算退休金的年薪
E9PD1ADR annual report 年报
+ dF/$+t Annual Report on the Consumer Price Index 《消费物价指数年报》
G29 7)MFF annual return 周年报表；周年申报表；每年报税表格
C_V5.6T! Annual Return Rules 《周年报表规则》
5,K*IH annual review of consumer prices 每年消费物价回顾
Q`(.Blgm; annual roll-forward basis 逐年延展方式
oD7^9=# annual salary 年薪
_[u fH* annual statement 年度报表；年度决算表
>$N ?\\# 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
OA8 iTn annuitant 年金受益人
eR:!1z_h annuity 年金
"| K D$CY annuity contract 年金合约
,~ qjL|9 annuity on human life 人寿年金
)W$@phY(I antecedent debt 先前的债项
$|!@$A j ante-dated cheque 倒填日期支票
9i/VvW anticipated expenditure 预期开支
_J3 3u 3v anticipated net profit 预期纯利
`ouCQ]tKz anticipated revenue 预期收入
Nd6 1ns(N anti-inflation measure 反通货膨胀措施
5vqh09-FB anti-inflationary stance 反通货膨胀立场
>Gi* BB apparent deficit 表面赤字
}1pG0V4 apparent financial solvency 表面偿债能力
Tq!.M1{& apparent partner 表面合伙人
s_Gf7uC application for personal assessment 个人入息课税申请书
fs%l j_t application of fund 资金应用
3q:>NB< application to release as liquidator and to destruct the books of accounts and documents
Bq#B+JwX 申请免除清盘人职务及毁灭帐簿与文件
>r5s>A[YC appointed actuary 委任精算师
B/ACU appointed auditor 委任核数师；委任审计师
E3,Nc`'m9 appointed trustee 委任的受托人
f| -%., appointer 委任人
uUI@!)@2 apportioned pro rata 按比例分摊
PvqG5-L~W apportionment 分配；分摊
" ) /febBS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y8%*S%yO apportionment formula 分摊方程式
vHxLn/ apportionment of estate duty 遗产税的分摊
KeE)9e appraisal 估价；评估
Y@R9+ 7! appreciable growth 可观增长
b;Uqyc appreciable impact 显着影响
+C ){&/=# appreciable increase 可观增长
u(Y?2R appreciation 增值；升值
Y SD|#0 appreciation against other currencies 相对其他货币升值
4WZ"8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O2C&XeB:4 appreciation tax 增值税
$ jgEB+ appropriation 拨款；拨用；拨付
)0p7d:%mV appropriation account 拨款帐目
dSw%Qv*y Appropriation Bill 拨款法案
qB4 4;!( appropriation-in-aid system 补助拨款办法
8:)itYE approved assets 核准资产
eJ tfQ@? approved basket stock 认可一篮子证券
!w=6>B^ approved budget 核准预算
y9)Rl)7-: approved charitable donation 认可慈善捐款
':LV"c4 t approved charitable institution 认可慈善机构
a C< approved currency 核准货币；认可货币
=P\Tk)(` approved estimates 核准预算
kMY1Xb approved estimates of expenditure 核准开支预算
[ _we nlkm approved overseas insurer 核准海外保险人
"`8~qZ7k approved overseas trust company 核准海外信托公司
ju {\7X5 approved pooled investment fund 核准汇集投资基金
}KCb5_MDF approved provident fund scheme 认可公积金计划
M~ t;&po approved provision 核准拨款
5>*~1}0T approved redeemable share 核准可赎回股份
|}^ BF%8V: approved regional stock 认可地区性证券
e:kd0)9 approved retirement scheme 认可退休金计划
Y <EdFzle approved subordinated loan 核准附属贷款
< \C/; arbitrage 套戥；套汇；套利
} qn@8} arbitrageur 套戥者；套汇者
O[/l';i arbitrary amount 临时款项
}Gg:y? arrangement 措施；安排；协定
tX *}l|;( arrears 欠款
yi$ Jk}w arrears of pay 欠付薪酬
mDJN)CX arrears of revenue 逾期未收税款；逾期未收的帐项
Xj(" articles of association 组织章程；组织细则；组织章程细则
[[ ;vZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?wQaM3 |^: ascertainment of profit 确定利润
dpWBY3(7a "Asia Clear" “亚洲结算系统”
l/F' W} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i% eq! q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`U[s d*C" Asian Development Fund [ADF] 亚洲发展基金
huw|J<$ Asian dollar bond 亚洲美元债券
wc.T ;( Asian dollar market 亚洲美元市场
H| i39XV Asian dollar rate 亚洲美元利率
! Al?B9KJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
22gk1'~dO Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.S = ^) asked price 沽盘；喊价；索价；卖方报价
qe"t0w|U? assessable income 应评税入息
ri?>@i-9= assessable loss 应评税亏损
uy^vQ/ assessable profit 应评税利润
"ZU CYYre assessable value 应评税值
_yJAn\ assessed profit 估定利润
Fq T2+VO~ assessed value 经评估价值
2 N$yn assessment 评税；评定；估价；评税单
Zn]njf1x assessment number 评税编号；估价编号
fF*{\ assessment of additional tax 补加税评税
6I`Lszs assessment of performance 业绩评估；实绩评价
Gcz@z1a=n Assessor 评税主任
a= *qsgPGL asset price bubbles 资产价格泡沫
e;ej/)no` asset-backed securities 具资产保证的证券
="*:H) assets accretion 资产增值
Q4vl assets and liabilities 资产与负债
FJl_2 assets betterment statement 资产递增表；资产改进表
}u aRS9d assets lending 实物放款；有抵押贷款
7(oX 1hN assets of the company passing on the death 死者去世时转移的公司资产
~gA p`Q assets pledged as security for liabilities 用作负债抵押的资产
/degBL+ assets portfolio 资产投资组合
2Yt+[T* assets price 资产价格
a.O pxd assets quality 资产质素
@CJ`T& assets realization 资产变现
e dv &! assets refinancing arrangement 资产再集资安排
V`/D!8> assets securitization 资产证券化
Fh kS"y assets situated outside Hong Kong 在香港以外地方的资产
50l ! f7 assets stripping 削减资产；拆卖资产
,-GkP>8f( assets value 资产值
d|R qS`h
] assignee 承让人
[)E.T,fjMQ assignment 转让；转让书；转让契
CMI V"- assignment of interest 权益转让
fI ([vI assignment of letters patent and trade mark 专利证书及商标转让
~ &
@UH assignment of property 物业转让；物业转让书
71GyMtX assignment right 转让权
#-*#? - assignor 转让人
+4Uxq{.K associate 有联系的人；有关连人士；相联者；合伙人；联系人
l9"T"9C{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8UahoNrSt associate member 附属会员
r%^l~PN associated body corporate 相联法人团体
5RysN=czA associated company 相联公司；联属公司
`f~ \d.*U associated corporation 相联法团
Qx aW
x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X>W 2aDuEZ 公认会计师公会〔英国〕
h /a|-V}m& Association of Futures Exchange Brokers 香港期货经纪协会
-~'{WSJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#rkz:ir4 association of underwriters 承保人组织
'zg; *)x1/ assumption of control 接管
wcI? . assurance 担保；保险；转易；转易书
S);SfNh%CL assurance of interest 权益的转易
)*wM
DM5q at 19XX price 按一九ＸＸ年价格计算
5UgxuuP4 at a discount 按赔价计算；按贴水价格计算；打折扣
sD!)= t_ at a premium 按溢价计算；按升水价格计算
P wY~L3, at call 通知付款；按通知
E9"P~ nz at constant market price 按固定市价计算
vTdJe at constant price 按固定价格计算
hN3*]s;/6z at cost 按成本计算
X '
,0vK at current market price 按当时市价计算；按现时市价计算
&Oih# I at current price 按当时价格计算；按现时价格计算
V oTnm at factor cost 按要素成本计算；按生产要素成本计算
bz1+AJG at money-of-the-day price 按付款当日价格计算
ZHWxU at or better 按指定或较佳价位〔买卖指令〕
PqJB&:ZV at par 按面值计算；平价
yDi l at sight 见票即付
d}Y\; '2, at the close 按收市盘
aGR!T{` at the opening 按开市盘
"nzQ$E>?$ attestation 见证；见证条款
9
Y-y ?Y at-the-money option 平价期权
J:!m49fF attorney 受权人；受托代表人
"^UJC- attornment 新拥有人承认书
FZ0wtS2 attributable profit 可归属利润
+p
Y*BP+~i attributable share value 可归属股份价值
|*T3TsP u Auckland Stock Exchange 奥克兰证券交易所
~g|Z6-?4Jj auction 拍卖
B,_/'DneQK auctioneer 拍卖商
1#D &cx6 audit 审计；核数
%\|9_=9Wn Audit Commission 审计署
m 3 Y@p$i5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fQkfU;5 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 xg,BZV audit review 帐目审查
'=Z]mi/aw Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-*<4 hFb audited account 审计帐目；经审计的帐目
D \ ;(BB audited annual account 经审计的周年帐目
5(+PI KCjC audited balance sheet 经审计的资产负债表
U_8 Z & auditor 核数师；核数主任；审计师
fVXZfq6 auditor's certificate 核数师证明书；审计师证明书
6 `
8H k; auditor's report 核数师报告；审计师报告
$Sx(vq6( Aussie bond 澳元债券
/~O>He austerity budget 紧缩预算
j^V r!y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@X?7a]+;8 Australia All Ordinaries Index 澳洲所有普通股票指数
OA BMI gX Australian Dollar [AUD] 澳元
U $2"ZyFii Australian Options Market 澳大利亚期权市场
DT Cwf Australian Securities Commission 澳洲证券事务监察委员会
s gGXj7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r+D ?_Lk Australian Stock Exchange 澳大利亚证券交易所
zarxv|
}$ Austrian Schilling [ATS] 奥地利先令
<?&Y_ authentication 认证；鉴证
,Hzz:ce authority to purchase 委托购买证；委购书
vR)f'+_Nz authorization 认可；核准；授权；授权书
s<XAH7?0 authorization by direction 指示授权
w!j 'k|b> authorization by instruction 指令授权
sMn)[k
vX authorization by warrant 令状授权
AVnH|31dC~ authorization of unit trust 单位信托的认可
C +m%_6< authorized agent 指定代理人
zFba( "E Z authorized capital 法定资本
%2;Nj;
J$ authorized clerk 出市员
aob+_9o authorized dealer 认可交易商
7'~O ai~r authorized financial institution 认可财务机构
;J>upI authorized fund 认可基金
-91*VBrOd authorized fund house 获授权的基金公司；认可基金公司
C$+z1z.! authorized institution 认可机构
^xt @ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X7g@.Oy` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
AL;z's(F? authorized insurer 获授权保险人；获认可承保人
#B!HPlrv authorized investment 特准投资项目
'nMj<:0wlD authorized person 获授权人
6L!/#d0 authorized representative 获授权代表
\2c 3Ns ra authorized share capital 法定股本
x_+-TC4IXn automated quotation system 自动报价系统
k',#T932x1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%4QpDt 自动交易系统〔香港期货交易所有限公司〕
;}dvc7 automatic adjustment mechanism 自动调整机制
s?5vJ:M
Xr automatic adjustment system 自动调整系统
mp:xR ^5c Automatic Clearing House 自动票据交换所
Ct<]('Hm( automatic exchange rates accumulation system 自动化汇率累集系统
KL<,avC/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
kdP *{ automatic teller machine [ATM] 自动柜员机
$A;%p6PO) autopay 自动转帐
m4r<=o available assets 可用资产
cSD$I^$oq available fiscal reserve 现存财政储备
euyd(y$'k available profit 可用利润
j6: jN-z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=`KA@~XH4 average 平均；平均数；海损
;xl0J*r average basic salary 平均基本薪金
chE}TK average consumer expenditure 平均消费开支；一般消费开支
VrIR!9%: average cost 平均成本
r6Qsh CA" average cost of land production 增辟土地平均成本
Ht"?ajW{ average daily turnover 平均每日成交额
\:m1{+l average daily wage rate 平均每日工资率
Bc*FH>E average expenditure pattern 平均开支模式
&|K9qa~)Y average growth rate 平均增长率
`6:B0-r average net fixed assets 固定资产平均净值
qI%X/' average of relatives 相对价格平均数
Z_h-5VU- average price 平均价格
j2RdBoCt average propensity to consume 平均消费倾向；一般消费倾向
0sA+5*mdM average propensity to save 平均储蓄倾向；一般储蓄倾向
KSA E!+ average rate 平均率
;I/ A8<C average revenue 平均收入；平均收益
i,B<k 0W9 average stock 平均库存；平均存货
dJjkH6%} average yearly rent 平均年租
M-8`zA2 avoidance of double taxation 避免双重课税
[0n[ \&
0 avoidance of tax 避税
