A:
.QB)Y* z A share Ａ股；甲类股份
BO'7c1FU abatement of tax 减税；减扣免税额
4E@_Fn_# ABN AMRO Bank N.V. 荷兰银行
VVk8z6 W above-the-line expenditure 线上项目支出；经常预算支出
MGs Y3~!K above-the-line receipt 线上项目收入；经常预算收入
m:c .dei5 ABSA Asia Limited 南非联合亚洲有限公司
+O@|bd \ absolute change 绝对数值变更
;]T;mb> absolute expenditure 实际开支
kNoS% ?1, absolute guideline figure 绝对准则数字
)pG*_q absolute interest 绝对权益
98lz2d/Fcq absolute order of discharge 绝对破产解除令
"f>`ZFp^ absolute profit margin 绝对利润幅度
N ZZc[P absolute value 实值；绝对值
!mK}Rim~ absolutely vested interest 绝对既得权益
F_~A8 y absorbed cost 已吸收成本；已分摊成本
Z
|< absorption 吸收；分摊；合并
sZ#U{LI absorption rate 吸收率；摊配率；分摊率
Dq`$3ZeA ACB Finance Limited 亚洲商业财务有限公司
y':65NMda acceptable form of reciprocity 合理的互惠条件
B[fbP rM acceptable rate 适当利率；适当汇率
m[tsG=XBN acceptance agreement 承兑协议
4}Yn!"jW& acceptance for honour 参加承兑
I[bWd{i: acceptor 承兑人；接受人；受票人
af|x(:!H acceptor for honour 参加承兑人
41I2t(H @z accident insurance 意外保险
$8>II0C. Accident Insurance Association of Hong Kong 香港意外保险公会
wS+j^
;" accident insurance scheme 意外保险计划
7|(o=+Bt accident year basis 意外年度基准
om8`^P/b accommodation 通融；贷款
h/..cVD,K accommodation bill 通融票据；空头票据
X; CRy, accommodation party 汇票代发人
9)D9'/{L# account balance 帐户余额；帐户结余
n= FOB0= account book 帐簿
L+ _
JKc account collected in advance 预收款项
a$$aM2 .2 account current book 往来帐簿
Dmr3r[ account of after-acquired property 事后取得的财产报告
'? d5L+ 9 account of defaulter 拖欠帐目
r+,JM L account payable 应付帐款
t_ id/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z*YS7 ~ account receivable 应收帐款
n,`j~.l-=> account receivable report 应收帐款报表
3 Hf_!C=g account statement 结单；帐单；会计财务报表
_xr@dK<
account title 帐户名称；会计科目
U$LI~XZM accountant's report 会计师报告
<J-. ,: Accountant's Report Rules 会计师报告规则
+ f'@ accounting and auditing procedure 会计与审计程序；会计与核数程序
ebhV;Q. Accounting Arrangements 《会计安排》
]BfJ~+ N accounting basis 会计基础
b
4A1M accounting by Official Receiver 破产管理署署长呈交的帐目
SDko# Accounting Circular 《会计通告》
s,H
}km accounting class 会计类别
a!\^O).pA accounting date 记帐日期；会计结算日期
x57O.WdN accounting for money 款项核算
S+G W}?! Accounting Officer 会计主任
rA A?{(!9x accounting period 会计报告期；会计期
X- `PF accounting policy 会计政策；会计方针
+7r?vo1 accounting practice 会计惯例
1Sd<cOEd accounting principle 会计准则
p I(
H7 ( accounting record 会计记录
- @t L]] accounting report 会计报告
iVA=D&eZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+<fT\Oq# Accounting Society of China 中国会计学会
J9 lG 0 accounting statement 会计报表
1 5R:m:T accounting system 会计制度；会计系统
[FeN(8hGS accounting transaction 会计事项；帐务交易
Bs^p!4=
accounting treatment 会计处理
ICzcV };$ accounting year 会计年度
UVgDm&FF accretion 增值；添加
R /l/GNm accrual 应计项目；应累算数目
#BX}j& h_ accrual basis 应计制；权责发生制
Vsd4; accrual basis accounting 应计制会计；权责发生制会计
B* k|NZj accrue 应累算；应计
34 I Cn~ accrued benefit 应累算利益
$'COsiK7 accrued charges 应计费用
)p [ Qj58 accrued cumulative preference share dividend 应累算的累积优先股股息
w QojmmQ accrued expenses 应累算费用
(/A
6kp? accrued interest payable 应付利息；应计未付利息
`_(N(dm accrued interest receivable 应收利息；应计未收利息
gQuU_dbXSB accrued right 累算权益
(8Te{K h ' accruing profit 应累算的利润
Gk!CU"`sP accumulated fiscal reserve 累积财政储备
p d .5 accumulated profit 累积利润；滚存溢利
g:Fo7*i accumulated reserve 累积储备
rN`-ak accumulation of surplus income 累积收益盈余
e5m]mzF@ acquired assets 既得资产
=4K:l}} acquisition 收购；购置；取得
kg^5D3!2{Q acquisition cost 购置成本
]P)2Q!X acquisition expenses 购置费用
i: 7cdh z acquisition of 100% interest 收购全部股权
`h<>_zpjY acquisition of control 取得控制权
3]67U}` acquisition of fixed assets 购置固定资产
m.c2y6<= acquisition of shell “买壳”
X)S4vqf} acquisition price 收购价
mX G W+ act of God 天灾
:.S wO<j acting partner 执事合伙人
C^*}* hYk$ active market 买卖活跃的市场；交投畅旺的市场；旺市
} []1`2qD active partner 积极参与的合伙人
&;%, Axc active trading 交投活跃
sn8r`59C actual circulation 实际流通
C5 =m ~ actual cost 实际成本
g&X
X@I8+v actual expenditure 实际开支；实际支出
=m
U</ F) actual income 实际入息；实际收入；实际收益
`Wp y6o actual market 现货市场
kcE86Y=|x! actual price 现货价；实际价格
.B{:<;sa actual profit 实际利润
f9^ML b6) actual quotation 实盘；实际价位；实际报价
z;\,Dt actual year basis 按实际年度计算
jV(b?r)eT{ actuals 实货
D{M& >. actuarial investigation 精算调查
+Oc |Oo actuarial principle 精算原则
xOKf| actuarial report 精算师报告
OhTd>~R`< Actuarial Society of Hong Kong 香港精算学会
GP_%. fO\M actuarial valuation 精算师估值
;9hS_%ldX4 actuary 精算师
_ _[bKd. ad referendum agreement 暂定协议；有待覆核的协定
_m3#g1m { ad valorem duty 从价税；按值征税
% E 8s>D ad valorem duty system 从价税制
u\u6< [>P ad valorem fee 从价费
#ib?6=sPC ad valorem tariff 从价关税
WTUC\}#E\ additional allowance 额外免税额
x{1S!A^ additional amount for unexpired risk 未过期风险的额外款额
O]G3 l0 additional assessable profit 补加应评税利润
A4Tjfc,rx9 additional assessment 补加评税
~> S? m; additional commitment 额外承担
7$"n.cr
: additional commitment vote 额外承担拨款
o=
&/ ;X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'y|p)r" additional dependent parent allowance 供养父母额外免税额
n(j5dN> ] additional provision 额外拨款
L+.-aB2!d additional stamp duty 附加印花税
!uAqY\Is additional tax 补加税罚款；补加税款
#f }ORA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"(vm0@8>< adjudged bankrupt 被裁定破产
t?h\Af4Tf adjudicated bankrupt 裁定破产人
L^??*XEUJ adjudication fee 裁定费；评定印花税额手续费；评估契据费
~U1M -<IX adjudication of bankruptcy 裁定破产；宣告破产
=|IY[2^ adjudication of insolvency 裁定无力偿还债务
0t -=*7w% adjusted actual 经调整的实数；调整后的实数
(gb
vInZ adjusted current assets 经调整的流动资产；调整后的流动资产
5KL??ao- adjusted figure 经调整的数字；调整后的数额
:F
p t>g adjusted liabilities 经调整的负债；调整后的负债
]".SW5b_ adjusted loss 经调整的亏损；调整后的亏损
lj@ ibA] adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
k<k@Tlo adjusted profit 经调整的利润；调整后的利润
@H8C U!J
adjusted surplus 经调整的盈余额；调整后的盈余额
!z"nJC adjusted value 经调整的价值；调整后的价值
/C/I_S}H adjustment 调整；修订；理算〔保险〕
?J28@rM adjustment centre 调剂中心
YkI_i ( adjustment lag 调整过程的时间差距；调整时差
hd#MV!ti adjustment mechanism 调整机制
LteZ7e adjustment of loss 亏损调整
&'W ~~ir adjustment process 调整过程；调整程序
oZw #]Q@ adjustment range 调整幅度
>"pHk@AW K administered exchange rate 受管制汇率
e {}vT$- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P@8S|#LpZ administration expenses 行政费用
<MgC7S2I administration fee 手续费；行政费
6kdcFcV-] administration in bankruptcy 破产管理
$mut v=IO administration order 遗产管理令
U_@Dn[/: administrator 管理人；遗产管理人
7o$S6Y;c4 administrator of the estate 遗产管理人
rWN%Tai- admission of debt 债项承认书
}PxP J$o admission of proof 接纳债权证明
HD;l1W) advance 放贷款项；垫付款项；预支款项；预付款项
)m>Y[)8! advance account 暂支帐目；预付款帐户
\04 (V'`U advance compensation 预付补偿金
s@pIcNvx advance from shareholder 股东垫款
|J&=h|- A advance pending reimbursement 预支以待日后付还
<4jqF 4
W advanced economy 先进经济体系
W |V9:A advancement 预付；预付财产
+/!y#&C&* advances warrant 垫款令
}cERCS\t advancing 贷出
Z^% aXaf8 adverse balance 逆差
]ujXPK=t adverse exchange 逆汇
NJPp6RZ% advertisement addressed to shareholders 在报章刊登的致股东通告
5 8gkE94 advice for collection 托收通知书
YI+o:fGC5 advice of drawing 提款通知书；汇票通知书
J6g:.jsK! advice of payment 付款通知
\OK"r-IO Advisory Committee [Securities and Futures Commission]
DcmR vi)&6 谘询委员会〔证券及期货事务监察委员会〕
;
nYR~~ Advisory Committee on Diversification 经济多元化谘询委员会
K# BZ Jcb affidavit 誓章；遗产申报誓章
QR h %S{ affidavit of no receipt 述明无收款的誓章
!_+ok$"d affiliate 联号；联营公司；附属公司
&6\f;T4 affiliated company 附属公司；联号；联营公司
?5rM'O2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
TQ25"bWi affordability 负担能力
0EBHR Y_F African Development Bank [AfDB] 非洲开发银行
;BW9SqlN after-acquired property 事后取得的财产
xv 0y?#`z after-hours dealing 市后交易
a`8svo;VUO after-tax profit 税后盈利；税后利润；税后溢利
s1
(U Od7} agency agreement 代理协议
koy0A/\% agency expenses 代理机构的开支
cD]#6PFA agency fee 代理费
?T_bjA LW Agency Law 《代理法》
+"JQ5~7 agent 代理人；承销人
RwDXOdgu agent of company 公司代理人
MsjC4(Xla. agent's fee 代理人费；经纪费
l ` ?4O aggregate 总计；总数；总体数字
c->?'h23) aggregate amount 总款额；总额
M`QK{$1p aggregate assets and liabilities 总体资产与负债
?xb2jZ/0X aggregate at constant price 按固定价格计算的总体数字
p9j2jb,qy aggregate demand 总需求
l fyij[6q+ aggregate gross position 总持仓量
x(y=.4Y f+ aggregate limit 总限额
xH{ V.n&v aggregate of salaries tax 合计薪俸税
7!^Zsp^ + aggregate performance 总体表现；总体业绩
u^+
(5| aggregate supply 总体供应
] RTK: % aggregate surplus 总盈余
T,5(JP(h3 aggregate total 整体总额
NU.Y L1 aggregate value 总值；合计价值
/|,:'W %U aggregated basis 合计基准
Y!3i3D aggregated net chargeable income 合计应课税入息实额
oE$ zOS&2 aggregation 合并计算；合计；总和
*2r(!fJP=^ aggregation of incomes of husband and wife 夫妇入息合并计算
tS6r4d%~= aggregation of property 财产的总和
Pv Vn}i agio 差价；贴水
Xs eP[ 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》
[A#>G4a< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7WEo yd 《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》
GW!%DT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&ej |DM6 《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》
f P;2qho Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ms/Q - 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%^(} fu agreement for a settlement 授产协议
Ls{]ohP agreement for assignment 转让协议
h#] LXs agreement for sale 售卖协议；买卖协议
\\$wg agreement for sale and purchase 买卖协议
K"g`,G6S agreement for the payment of interest 支付利息协议
JVh/<A agreement for the repayment of money 还款协议
!=(M P: agreement of reinsurance 再保险协议
.oz(,$CS" Agricultural Bank of China 中国农业银行
e\ O&Xe air passenger departure tax 飞机乘客离境税
js)I %Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Zie t-@} airport tax 机场税
G|)fZQ1nS alcohol duty 酒精税
=xRxr @ alienation 让与；让渡；转让
j$=MJN0 alimony 生活费；赡养费
{#H'K*j{ All Ordinaries Index [AOI] 所有普通股指数
7` IO mTk all risks 全险；综合险
i 2n66d All Sales Record for Stock Market 《股票市场成交报告》
`bcCj~j Allied Capital Resources Limited 新联财务有限公司
-|`E'b81 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f4&k48Ds allocation letter 拨款信件
},vVc/ allocation of fund 分配款项；预留款项
+3k#M[Bn} allocation of profit 利润分配；溢利分配
wPH1g*U allocation warrant 拨款令
5c-'m? k allotment 分配；配股
*" ,"u ;& allotment notice 股份配售通知；配股通知
0j2M< W # allotment of shares 股份分配
lv\^@9r allowable 可获宽免；免税的
'cvc\=p allowable business loss 可扣除的营业亏损
6|ENDd[ allowable expenses 可扣税的支出
psB9~EU&Q allowance 免税额；津贴；备抵；准备金
=pn(56 allowance for debts 债项的免税额
`sJv? allowance for depreciation by wear and tear 耗损折旧免税额
n^k Uu2g| allowance for funeral expenses 殡殓费的免税额
-0Q^k\X- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
eLyaTOZadu allowance for repairs and outgoings 修葺及支出方面的免税额
rI4N3d;C allowance to debtor 给债务人的津贴
L+TM3* a* alteration of capital 资本更改
uq K[p^{ alternate trustee 候补受托人
[C( >e0r amalgamation 合并
r+;AE N48 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
19;F+%no# ambit of charges 征税范围；收费范围
t$5)6zG amended valuation 经修订的估值
D8wZC'7 American Commodities Exchange 美国商品交易所
BV6
U - American Express Bank Limited 美国运通银行
LKI2R_|n American Stock Exchange 美国证券交易所
E /uKzzD9 amortization 摊销
aXyg`CDv amount due from banks 存放银行同业的款项
5'"l0EuD amount due from banks abroad 存放海外银行同业的款项
Mgc|># = amount due from holding companies 控股公司欠款
:y(HOUB amount due from local banks 存放本港银行同业的款项
Dv-ubki amount due to banks 银行同业的存款
P>;u S amount due to banks abroad 海外银行同业的存款
iM{UB =C amount due to holding companies 控股公司存款
~OOD# / amount due to local banks 本港银行同业的存款
>d#Ks0\& amount due to outport banks 外埠银行同业的存款
$Qq5Fx9kU amount for note issue 发行纸币的款额
G~`nLC^Y amount of bond 担保契据的款额
h,)UB1 amount of consideration 代价款额
XyE%< ] amount of contribution 供款数额
EPL"H:o5%< amount of indebtedness 负债款额
(X}Q'm$n\h amount of principal of the loan 贷款本金额
#dm"!I>g amount of rates chargeable 应征差饷数额
pPt w(5bH amount of share capital 股本额
-MT .qhx amount of sums assured 承保款额
IL N0/eH amount of variation 变动幅度
!Zma\Ip amount of vote 拨款数额
8WL*Pr 1I amount payable 应付款额
p_Y U!j_VE amount receivable 应收款额
Nl fz'_0M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L'$;;eM4 analysis 分析
(S#nA:E ancillary risk 附属风险
[w R x)F" annual account 周年帐目；周年帐目报表；年度决算；年结
_#rE6./@q annual accounting date 年结日期
Y)OTvKrOA annual allowance 每年免税额；年积金；年度津贴；年津
LwS>jNJx annual balance 年度余额
M>"J5yqR annual disposable income 每年可动用收入
8n Oent0a annual estimates 周年预算
{\zB'SNq annual fee 年费
Jb"0P`senY annual general meeting 周年大会
yZDS>7H annual growth rate 年增率；每年增长率
pG9qD2C f annual long-term supplement 长期个案每年补助金
\,G7nT annual pensionable emolument 可供计算退休金的年薪
#Yr/GNN annual report 年报
29GcNiE`T Annual Report on the Consumer Price Index 《消费物价指数年报》
g7nqe~`{ annual return 周年报表；周年申报表；每年报税表格
6qzy eli Annual Return Rules 《周年报表规则》
o " ./ annual review of consumer prices 每年消费物价回顾
/6a617?9J annual roll-forward basis 逐年延展方式
SYmiDR annual salary 年薪
k>dzeH annual statement 年度报表；年度决算表
)A H)*Mg Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
r2; )VS annuitant 年金受益人
MuCnBx annuity 年金
9q|36CAO_ annuity contract 年金合约
@E@5/N6M annuity on human life 人寿年金
H@!kgaNF antecedent debt 先前的债项
v^QUYsar ante-dated cheque 倒填日期支票
b^I(>l- anticipated expenditure 预期开支
G MRFZw_M anticipated net profit 预期纯利
RFqf$ anticipated revenue 预期收入
qGPIKu anti-inflation measure 反通货膨胀措施
#Mmr{4m anti-inflationary stance 反通货膨胀立场
v$i[d ZSN[ apparent deficit 表面赤字
"I`g(q#Uo apparent financial solvency 表面偿债能力
wUBug apparent partner 表面合伙人
S6pvbaMZ application for personal assessment 个人入息课税申请书
e# j kp' application of fund 资金应用
* {e?%!Q application to release as liquidator and to destruct the books of accounts and documents
Zo(p6rku 申请免除清盘人职务及毁灭帐簿与文件
Q( \2(x\ appointed actuary 委任精算师
_ZU.;0 appointed auditor 委任核数师；委任审计师
#+]-}v3 appointed trustee 委任的受托人
9#A&Qvyywg appointer 委任人
4x%R4tk apportioned pro rata 按比例分摊
|37y =" apportionment 分配；分摊
bTN0 n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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IzzO apportionment formula 分摊方程式
TB apportionment of estate duty 遗产税的分摊
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0}mWu appraisal 估价；评估
D%NVqk| appreciable growth 可观增长
sLh %k appreciable impact 显着影响
7y2-8e L appreciable increase 可观增长
5 EqC.g . appreciation 增值；升值
b`Agb <x" appreciation against other currencies 相对其他货币升值
xIh,UW# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E5U{.45 appreciation tax 增值税
)@OKL0t appropriation 拨款；拨用；拨付
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e+Q_ appropriation account 拨款帐目
= $t Appropriation Bill 拨款法案
:i>/aRNh1 appropriation-in-aid system 补助拨款办法
t<QSp6n"" approved assets 核准资产
G8E=E<Yg~ approved basket stock 认可一篮子证券
r=o\!sh[ approved budget 核准预算
A(<"oAe| approved charitable donation 认可慈善捐款
-w#Hy>E approved charitable institution 认可慈善机构
| N/Wu9w$ approved currency 核准货币；认可货币
NEG&zf approved estimates 核准预算
!W ,pjW%Y approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
{F~:8 6z(g approved overseas trust company 核准海外信托公司
c3NUJ~>=y approved pooled investment fund 核准汇集投资基金
4$=ATa;x- approved provident fund scheme 认可公积金计划
t/HUG#W{ approved provision 核准拨款
hz8Z)xjJ V approved redeemable share 核准可赎回股份
IhYTK%^96 approved regional stock 认可地区性证券
z8"(Yy7m approved retirement scheme 认可退休金计划
7Odw{pc approved subordinated loan 核准附属贷款
9uL ="z$\ arbitrage 套戥；套汇；套利
;0!rq^JG arbitrageur 套戥者；套汇者
WKwU:im arbitrary amount 临时款项
k}o*=s> M arrangement 措施；安排；协定
e%O]U:Z arrears 欠款
8a SH0dX arrears of pay 欠付薪酬
:',Q6j( s arrears of revenue 逾期未收税款；逾期未收的帐项
;.g <u articles of association 组织章程；组织细则；组织章程细则
AX= 4{b' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`vijd(a?v ascertainment of profit 确定利润
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lG9 "Asia Clear" “亚洲结算系统”
/>i~No#Xm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xN a Dzu" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h5.>};"@ ' Asian Development Fund [ADF] 亚洲发展基金
%+y92'GqG/ Asian dollar bond 亚洲美元债券
N))G/m3 Asian dollar market 亚洲美元市场
;| :^zo Asian dollar rate 亚洲美元利率
ayb fBC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Dm.tYG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F/qx2E$*wo asked price 沽盘；喊价；索价；卖方报价
z'FJx2 assessable income 应评税入息
y s3&$G assessable loss 应评税亏损
W r%E}mX- assessable profit 应评税利润
iq!u}# x_ assessable value 应评税值
z^q ~|7 assessed profit 估定利润
] 5=C3Y assessed value 经评估价值
#el i_Cxe assessment 评税；评定；估价；评税单
-brn &1oJ assessment number 评税编号；估价编号
F9SkEf]99 assessment of additional tax 补加税评税
mJ3|UClPS assessment of performance 业绩评估；实绩评价
< CJ`A5N Assessor 评税主任
,X2CV INb} asset price bubbles 资产价格泡沫
?_+h+{/@B asset-backed securities 具资产保证的证券
#CaT 0#v assets accretion 资产增值
kZsat4 r assets and liabilities 资产与负债
}8W5m(Zq9n assets betterment statement 资产递增表；资产改进表
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@QC:1k assets of the company passing on the death 死者去世时转移的公司资产
/4 R|QD assets pledged as security for liabilities 用作负债抵押的资产
?5> Ep:{+/ assets portfolio 资产投资组合
'z= QV {ni assets price 资产价格
Y_}DF.>I P assets quality 资产质素
\2K _"5 assets realization 资产变现
BZP~m=kq assets refinancing arrangement 资产再集资安排
m'Thm{Y,?n assets securitization 资产证券化
g UcG# assets situated outside Hong Kong 在香港以外地方的资产
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#pqw assets stripping 削减资产；拆卖资产
jo-qP4w assets value 资产值
c-2##Pf_8O assignee 承让人
K`25G_Y3@ assignment 转让；转让书；转让契
X R =^zp? assignment of interest 权益转让
yE \dv)(< assignment of letters patent and trade mark 专利证书及商标转让
>c~ Fg s assignment of property 物业转让；物业转让书
lAM"l)Ij assignment right 转让权
G%V*+Ond assignor 转让人
uH 6QK\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
0PK*ULwSN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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u& associate member 附属会员
^_ cR associated body corporate 相联法人团体
c%|18dV associated company 相联公司；联属公司
;LBq! associated corporation 相联法团
dz6i ~& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#Zm%U_$< 公认会计师公会〔英国〕
\*5_gPj!d Association of Futures Exchange Brokers 香港期货经纪协会
T =l4Vb{> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^E5[~C*o3 association of underwriters 承保人组织
dh~+0FZ{A assumption of control 接管
tWNz:V assurance 担保；保险；转易；转易书
! ] W}I assurance of interest 权益的转易
5jpb`Axj# at 19XX price 按一九ＸＸ年价格计算
f /r@9\x at a discount 按赔价计算；按贴水价格计算；打折扣
(mOUbO8 at a premium 按溢价计算；按升水价格计算
O%(E 6
n at call 通知付款；按通知
q x1}e at constant market price 按固定市价计算
~t $zypw at constant price 按固定价格计算
8?L7h\)- at cost 按成本计算
g ]= w_ at current market price 按当时市价计算；按现时市价计算
GTw3rD^wg at current price 按当时价格计算；按现时价格计算
\s.c.c*eh; at factor cost 按要素成本计算；按生产要素成本计算
Y+k)d^6r at money-of-the-day price 按付款当日价格计算
&wlSOC')j at or better 按指定或较佳价位〔买卖指令〕
P(1 bd"Q at par 按面值计算；平价
pMB~Lt9 at sight 见票即付
>l\?K8jL9 at the close 按收市盘
J&xH "U at the opening 按开市盘
B/(]AWi+ attestation 见证；见证条款
M``I5r*cg at-the-money option 平价期权
CywQ attorney 受权人；受托代表人
6NO_S attornment 新拥有人承认书
Zz\e:/
attributable profit 可归属利润
fR=B/` attributable share value 可归属股份价值
mgB7l0)b Auckland Stock Exchange 奥克兰证券交易所
8h& Ed=gi auction 拍卖
Hd1e9Q,:| auctioneer 拍卖商
;t.LL d audit 审计；核数
8( ^;h 2O! Audit Commission 审计署
>taC_f06 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ax=k0%M[& 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〕
`d H[&=S audit review 帐目审查
^cE|o&Rm; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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Io`w(> audited account 审计帐目；经审计的帐目
24TQl<H{ audited annual account 经审计的周年帐目
$)5F3 a| audited balance sheet 经审计的资产负债表
L{hP&8$k auditor 核数师；核数主任；审计师
7>g^OE f auditor's certificate 核数师证明书；审计师证明书
PD$g W`V auditor's report 核数师报告；审计师报告
CvwC| AW Aussie bond 澳元债券
uZe|%xK$y austerity budget 紧缩预算
yW&|ZJ F? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A;t6duBDf/ Australia All Ordinaries Index 澳洲所有普通股票指数
Y5}<7s\UDO Australian Dollar [AUD] 澳元
( aGwe@AS Australian Options Market 澳大利亚期权市场
L}bS"=B[&W Australian Securities Commission 澳洲证券事务监察委员会
-?A,N,nnX Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2d,q?VH $ Australian Stock Exchange 澳大利亚证券交易所
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0 Austrian Schilling [ATS] 奥地利先令
YQzs0t , authentication 认证；鉴证
D&0@k' authority to purchase 委托购买证；委购书
Y 7{9C*> authorization 认可；核准；授权；授权书
I/ pv0 authorization by direction 指示授权
K<HF!YU#I2 authorization by instruction 指令授权
\X5> HPB authorization by warrant 令状授权
3Z * ' authorization of unit trust 单位信托的认可
.=WsB@+ authorized agent 指定代理人
KJ
Gh) authorized capital 法定资本
Z:l.{3J$ authorized clerk 出市员
w6k\po= authorized dealer 认可交易商
wG1A]OJl1 authorized financial institution 认可财务机构
MPINxS authorized fund 认可基金
*&b~cyC authorized fund house 获授权的基金公司；认可基金公司
69U[kW& authorized institution 认可机构
q M( n]{H authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
D8otU DB { authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
T@PtO "r authorized insurer 获授权保险人；获认可承保人
WXqrx*?*+ authorized investment 特准投资项目
uTN mt] authorized person 获授权人
;?/v}$P a authorized representative 获授权代表
6m_whGosi authorized share capital 法定股本
%&L]k>n^ automated quotation system 自动报价系统
VU1 ;ZJ E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6vVx>hFJ47 自动交易系统〔香港期货交易所有限公司〕
O`nrXC{ automatic adjustment mechanism 自动调整机制
<lHelX=/ automatic adjustment system 自动调整系统
,Db+c3 Automatic Clearing House 自动票据交换所
,t4g^67R{ automatic exchange rates accumulation system 自动化汇率累集系统
Sri,sZv Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7/.- dfEK automatic teller machine [ATM] 自动柜员机
u:+wuyu autopay 自动转帐
\de82 4 available assets 可用资产
JzA`*X[ available fiscal reserve 现存财政储备
xm@vx}O: available profit 可用利润
fL9R{=I% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4%Q8>mEvT average 平均；平均数；海损
WH F>J average basic salary 平均基本薪金
qRMH[ F$` average consumer expenditure 平均消费开支；一般消费开支
-lM4 *+f average cost 平均成本
mOj6
4}_`" average cost of land production 增辟土地平均成本
V 0 Ul` average daily turnover 平均每日成交额
Ol4 )*/oZ average daily wage rate 平均每日工资率
>;S/$
average expenditure pattern 平均开支模式
RW!D! ~ average growth rate 平均增长率
+k F$I7LN average net fixed assets 固定资产平均净值
=(kwMJ average of relatives 相对价格平均数
(>*<<a22 average price 平均价格
qGtXReK average propensity to consume 平均消费倾向；一般消费倾向
=;.#Bds average propensity to save 平均储蓄倾向；一般储蓄倾向
eW$G1h: average rate 平均率
X4emhB average revenue 平均收入；平均收益
= 4z:Df average stock 平均库存；平均存货
_ukKzY average yearly rent 平均年租
5b9v`6Kq avoidance of double taxation 避免双重课税
$ QQv$ avoidance of tax 避税
