A:
=:0(&NCRq A share Ａ股；甲类股份
sNZPv^c abatement of tax 减税；减扣免税额
h`GV[Oo : ABN AMRO Bank N.V. 荷兰银行
O0{v`|w9+ above-the-line expenditure 线上项目支出；经常预算支出
RCX4;,DHx above-the-line receipt 线上项目收入；经常预算收入
B+B v(p ABSA Asia Limited 南非联合亚洲有限公司
Z\7bp&& absolute change 绝对数值变更
rFK
* absolute expenditure 实际开支
C4cg,>P7 absolute guideline figure 绝对准则数字
PQ(% 5c1e absolute interest 绝对权益
*|3z($*U] absolute order of discharge 绝对破产解除令
v4 .V%tg! absolute profit margin 绝对利润幅度
Q?;ntzi absolute value 实值；绝对值
bG&qgbN> absolutely vested interest 绝对既得权益
>WEg8'#O absorbed cost 已吸收成本；已分摊成本
nag to^5X absorption 吸收；分摊；合并
v Vf!XZF absorption rate 吸收率；摊配率；分摊率
)/ p PY ACB Finance Limited 亚洲商业财务有限公司
5(|ud)v acceptable form of reciprocity 合理的互惠条件
H WU{521 acceptable rate 适当利率；适当汇率
ZT8j9zs acceptance agreement 承兑协议
mT9\%5d3 acceptance for honour 参加承兑
68>zO % acceptor 承兑人；接受人；受票人
?d0Dfqh_ acceptor for honour 参加承兑人
:)yM9^<D accident insurance 意外保险
j w462h Accident Insurance Association of Hong Kong 香港意外保险公会
S\rfR N accident insurance scheme 意外保险计划
;lEiOF+d accident year basis 意外年度基准
+=8Po'E^!d accommodation 通融；贷款
x}[` - accommodation bill 通融票据；空头票据
6qDD_ :F accommodation party 汇票代发人
NNdS:( account balance 帐户余额；帐户结余
#e=^[E-yE account book 帐簿
!58JK f account collected in advance 预收款项
~S6N'$^ account current book 往来帐簿
CYu8J@(\~g account of after-acquired property 事后取得的财产报告
%G
SSy_c account of defaulter 拖欠帐目
wz#n$W3mGf account payable 应付帐款
e+WVN5"ID> account payee only [A/C payee only] 只可转帐；存入收款人帐户
)5v .9N 6v account receivable 应收帐款
9|m L account receivable report 应收帐款报表
}>:X|4] account statement 结单；帐单；会计财务报表
y_&XF>k91 account title 帐户名称；会计科目
I$LO0avvH2 accountant's report 会计师报告
mx4 *zj Accountant's Report Rules 会计师报告规则
<i6M bCB accounting and auditing procedure 会计与审计程序；会计与核数程序
]>o2P cb; Accounting Arrangements 《会计安排》
3Cl9,Z"&6$ accounting basis 会计基础
Uf<vw3 accounting by Official Receiver 破产管理署署长呈交的帐目
8gxLL59 Accounting Circular 《会计通告》
q}i 87a;m accounting class 会计类别
y^rg%RV accounting date 记帐日期；会计结算日期
#*/h*GNMs accounting for money 款项核算
Z#O3s:` Accounting Officer 会计主任
_JDr?Kg accounting period 会计报告期；会计期
PsnU5f)` accounting policy 会计政策；会计方针
C=cTj7Ub accounting practice 会计惯例
~] 2R + accounting principle 会计准则
CQ[-Cp7 accounting record 会计记录
9R[','x accounting report 会计报告
WGx>{'LJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#w@Pa L iS Accounting Society of China 中国会计学会
aB) DX accounting statement 会计报表
Z(eSnV_RL accounting system 会计制度；会计系统
NZ5 ~\k accounting transaction 会计事项；帐务交易
nE;gM1I accounting treatment 会计处理
?OyW|jL accounting year 会计年度
(c2\:hvy accretion 增值；添加
3lN+fQ>)S accrual 应计项目；应累算数目
Gp+XM accrual basis 应计制；权责发生制
U;@jl?jnG accrual basis accounting 应计制会计；权责发生制会计
Se`N5hQ accrue 应累算；应计
oUSG`g^P(M accrued benefit 应累算利益
-c@ 5qe> accrued charges 应计费用
$ZO<8|bW accrued cumulative preference share dividend 应累算的累积优先股股息
>6 #\1/RP accrued expenses 应累算费用
]Dg0@Y accrued interest payable 应付利息；应计未付利息
bn35f<+ accrued interest receivable 应收利息；应计未收利息
M(uB
;Te accrued right 累算权益
9 a%@j
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nW_ accumulated fiscal reserve 累积财政储备
~24 31<YV accumulated profit 累积利润；滚存溢利
PEIr-qs%D accumulated reserve 累积储备
dDbC0} x/ accumulation of surplus income 累积收益盈余
T7 ~v40jn| acquired assets 既得资产
AUde_ 1hi acquisition 收购；购置；取得
)S;ps acquisition cost 购置成本
"r"An" acquisition expenses 购置费用
~7a BeD acquisition of 100% interest 收购全部股权
JrTBe73.]j acquisition of control 取得控制权
cx(F,?SbS acquisition of fixed assets 购置固定资产
CF"3<*%x acquisition of shell “买壳”
""^BW Re D acquisition price 收购价
{; DZ@2| act of God 天灾
Dys"|,F acting partner 执事合伙人
2*YX m>|1 active market 买卖活跃的市场；交投畅旺的市场；旺市
pNFIO
t:( active partner 积极参与的合伙人
jt--w"|-r active trading 交投活跃
-RQQ|:O$ actual circulation 实际流通
P;L Z!I actual cost 实际成本
;i :wY& actual expenditure 实际开支；实际支出
Zr;=p"cXr actual income 实际入息；实际收入；实际收益
Y{|yB actual market 现货市场
q:EQ, actual price 现货价；实际价格
2kq@*}ys actual profit 实际利润
8]\h^k4f actual quotation 实盘；实际价位；实际报价
{fv8S;|u actual year basis 按实际年度计算
oZ:F3 GQ4Q actuals 实货
ueBoSZRWX actuarial investigation 精算调查
4>C=:w
actuarial principle 精算原则
E}/|Lja actuarial report 精算师报告
.G~5F- 8' Actuarial Society of Hong Kong 香港精算学会
'LLx$y.Ei[ actuarial valuation 精算师估值
#%"TU,[+ actuary 精算师
UO <cla V ad referendum agreement 暂定协议；有待覆核的协定
R7c)C8/~ ad valorem duty 从价税；按值征税
*AR<DXE L ad valorem duty system 从价税制
-yGm^EwP ad valorem fee 从价费
1>y=i +T/b ad valorem tariff 从价关税
/,Id_TTCO additional allowance 额外免税额
'a?.X _t additional amount for unexpired risk 未过期风险的额外款额
$ow`) ?sh additional assessable profit 补加应评税利润
F)kLlsp additional assessment 补加评税
<9 tG_ additional commitment 额外承担
vXQmEIm additional commitment vote 额外承担拨款
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r.}T .l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7h /Q;P5 additional dependent parent allowance 供养父母额外免税额
0 ]W]#X4A additional provision 额外拨款
+STzG /9# additional stamp duty 附加印花税
72vGfT2HtZ additional tax 补加税罚款；补加税款
=w$"w zc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%E7.$Gj% adjudged bankrupt 被裁定破产
z2V 8NUn adjudicated bankrupt 裁定破产人
rOr1H! adjudication fee 裁定费；评定印花税额手续费；评估契据费
[W= S8> adjudication of bankruptcy 裁定破产；宣告破产
6_K#,_oZ adjudication of insolvency 裁定无力偿还债务
aEdJ ri adjusted actual 经调整的实数；调整后的实数
>/kG5]zxY adjusted current assets 经调整的流动资产；调整后的流动资产
%]$p ^m adjusted figure 经调整的数字；调整后的数额
@SG"t,5s adjusted liabilities 经调整的负债；调整后的负债
+u:O AsR adjusted loss 经调整的亏损；调整后的亏损
"gajBY 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
8A u<\~p adjusted profit 经调整的利润；调整后的利润
ND1%s & adjusted surplus 经调整的盈余额；调整后的盈余额
g4SYG)'R+ adjusted value 经调整的价值；调整后的价值
Yf)|ws?! adjustment 调整；修订；理算〔保险〕
k:)u7A + adjustment centre 调剂中心
LE nP"o9ZW adjustment lag 调整过程的时间差距；调整时差
ixHZX<6zYT adjustment mechanism 调整机制
= 1OAy`8 adjustment of loss 亏损调整
`4$Qv'X* adjustment process 调整过程；调整程序
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NLBm>5 adjustment range 调整幅度
tF g'RV{ administered exchange rate 受管制汇率
B5H&DqWzr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1\{U<Ol i administration expenses 行政费用
- JhjTA administration fee 手续费；行政费
=&:f+!1$ administration in bankruptcy 破产管理
B%:9 P administration order 遗产管理令
YGV#. administrator 管理人；遗产管理人
m&~Dj#%(w administrator of the estate 遗产管理人
@mRrA#E#{ admission of debt 债项承认书
aa%&& admission of proof 接纳债权证明
n9fA!Wic advance 放贷款项；垫付款项；预支款项；预付款项
fy>An d* advance account 暂支帐目；预付款帐户
z<vO# advance compensation 预付补偿金
6 %k+0\d advance from shareholder 股东垫款
!v4j` A;% advance pending reimbursement 预支以待日后付还
= *:_swd advanced economy 先进经济体系
!"x7r e advancement 预付；预付财产
#iU8hUbo advances warrant 垫款令
?r E]s!K advancing 贷出
{$1$]p~3 o adverse balance 逆差
B"Kce"! adverse exchange 逆汇
P ^<0d'( advertisement addressed to shareholders 在报章刊登的致股东通告
zM r !WoW advice for collection 托收通知书
/j69NEl advice of drawing 提款通知书；汇票通知书
l(w vQO advice of payment 付款通知
4zfRD`; Advisory Committee [Securities and Futures Commission]
aGk%I 谘询委员会〔证券及期货事务监察委员会〕
U;Ll.BFP Advisory Committee on Diversification 经济多元化谘询委员会
grxl{uIC8 affidavit 誓章；遗产申报誓章
P:,
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T\
}v$A03 affiliate 联号；联营公司；附属公司
?-:: {2O) affiliated company 附属公司；联号；联营公司
* :tjxC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:Ip:sRz affordability 负担能力
46P6Bwobh African Development Bank [AfDB] 非洲开发银行
69j~?w)^ after-acquired property 事后取得的财产
&< |-> *v after-hours dealing 市后交易
FJ( B]n[> after-tax profit 税后盈利；税后利润；税后溢利
oYh<k agency agreement 代理协议
[ +MX$y agency expenses 代理机构的开支
Q$h:[_v agency fee 代理费
mV*/zWh_ Agency Law 《代理法》
8u'O` j agent 代理人；承销人
-llx: agent of company 公司代理人
t-7U1B}=<C agent's fee 代理人费；经纪费
@-&(TRbZo aggregate 总计；总数；总体数字
w Al}:|+n aggregate amount 总款额；总额
u GUv~bE aggregate assets and liabilities 总体资产与负债
hKZ`DB4 aggregate at constant price 按固定价格计算的总体数字
,WB_C\.#XN aggregate demand 总需求
Z-h7 aggregate gross position 总持仓量
)x8;.@U aggregate limit 总限额
Ds%&Mi aggregate of salaries tax 合计薪俸税
sI d(PT^ aggregate performance 总体表现；总体业绩
uQu/(5 aggregate supply 总体供应
> g >`!Sf aggregate surplus 总盈余
=GKS;d#/ aggregate total 整体总额
]dbSa1? aggregate value 总值；合计价值
0+<eRR9 - aggregated basis 合计基准
4o4 = aggregated net chargeable income 合计应课税入息实额
4`U0">gY aggregation 合并计算；合计；总和
24jtJC,7 aggregation of incomes of husband and wife 夫妇入息合并计算
o!toO&= aggregation of property 财产的总和
^>X)"'0+ agio 差价；贴水
c@ZS|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》
w*u{;v# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8 ih;#I=q 《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》
pPyvR;NJ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q-8'?S 《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》
mYh5#E41J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%`?;V;{= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
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2l6 agreement for a settlement 授产协议
9XoQO 9*Q agreement for assignment 转让协议
^K.u
~p agreement for sale 售卖协议；买卖协议
phgexAq agreement for sale and purchase 买卖协议
6v gB qn[ agreement for the payment of interest 支付利息协议
5`E`Kb+@ agreement for the repayment of money 还款协议
'{0[&i* agreement of reinsurance 再保险协议
&(1H!
Agricultural Bank of China 中国农业银行
a%T -Z.rd air passenger departure tax 飞机乘客离境税
gM3]%L_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/$9BPjO{ airport tax 机场税
%/y`<lJz( alcohol duty 酒精税
eB= v~I3 alienation 让与；让渡；转让
/}w#Jk4pD alimony 生活费；赡养费
y7JZKtsFA All Ordinaries Index [AOI] 所有普通股指数
l@N;sI<O- all risks 全险；综合险
3a#PA4Ql All Sales Record for Stock Market 《股票市场成交报告》
n w0L1TP/J Allied Capital Resources Limited 新联财务有限公司
MCk^Tp!
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n1*&%d'7 allocation letter 拨款信件
?h!t$QQ!M allocation of fund 分配款项；预留款项
-]Q(~'a allocation of profit 利润分配；溢利分配
6P~aW allocation warrant 拨款令
gwSN>oj
& allotment 分配；配股
/Fv/oY allotment notice 股份配售通知；配股通知
0%s3Mp6H allotment of shares 股份分配
L`UG=7r q allowable 可获宽免；免税的
Q P FeBl allowable business loss 可扣除的营业亏损
<t{?7_ 8 allowable expenses 可扣税的支出
s) Cpi allowance 免税额；津贴；备抵；准备金
JBR[;
zM allowance for debts 债项的免税额
I?a8h`WS+ allowance for depreciation by wear and tear 耗损折旧免税额
9<|m4 allowance for funeral expenses 殡殓费的免税额
U_}7d"<| ? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B(j 02<- allowance for repairs and outgoings 修葺及支出方面的免税额
8F zHNG allowance to debtor 给债务人的津贴
~->Hlxze'K alteration of capital 资本更改
_i3i HR? alternate trustee 候补受托人
)n7|?@ 5U amalgamation 合并
l80bHp= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8p (!]^z ambit of charges 征税范围；收费范围
fokwW}>B[f amended valuation 经修订的估值
fyI_ American Commodities Exchange 美国商品交易所
D@8jGcz62 American Express Bank Limited 美国运通银行
+w"_$Tj@; American Stock Exchange 美国证券交易所
*Ph]F$ZP amortization 摊销
dG &2,n'f amount due from banks 存放银行同业的款项
"~u_\STn < amount due from banks abroad 存放海外银行同业的款项
h|bqyu amount due from holding companies 控股公司欠款
,>;!%Ui/p amount due from local banks 存放本港银行同业的款项
%O#)Nq>mp amount due to banks 银行同业的存款
HWqLcQ d:P amount due to banks abroad 海外银行同业的存款
[tUv*jw % amount due to holding companies 控股公司存款
AG] W O8f) amount due to local banks 本港银行同业的存款
ZCm1+Y$ amount due to outport banks 外埠银行同业的存款
31 ~hlp; amount for note issue 发行纸币的款额
wms 1IV%; amount of bond 担保契据的款额
2~f6~\4GL+ amount of consideration 代价款额
a{h%DpG amount of contribution 供款数额
Zj qA 30! amount of indebtedness 负债款额
NuU'0_")/ amount of principal of the loan 贷款本金额
_u> t3RUA amount of rates chargeable 应征差饷数额
f1A_`$> amount of share capital 股本额
_N98 vf0o amount of sums assured 承保款额
Oqpp= 7 amount of variation 变动幅度
VS?dvZ1cC amount of vote 拨款数额
<^xfcYx\ amount payable 应付款额
D7)(D4S4 amount receivable 应收款额
B4Q79gEh= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
KiQ(XNx analysis 分析
q"S(7xWS ancillary risk 附属风险
9"~9hOEct annual account 周年帐目；周年帐目报表；年度决算；年结
(]2<?x* annual accounting date 年结日期
)8;{nqoC annual allowance 每年免税额；年积金；年度津贴；年津
n
]w7Zj annual balance 年度余额
)S^z+3p annual disposable income 每年可动用收入
Q6=MS>JW]w annual estimates 周年预算
Y2<dM/b/ annual fee 年费
a\=-D: annual general meeting 周年大会
Nz~(+pVWg5 annual growth rate 年增率；每年增长率
OR]T`meO annual long-term supplement 长期个案每年补助金
`h?LVD 'l annual pensionable emolument 可供计算退休金的年薪
o,CBA ;{P annual report 年报
L?!$ EPr Annual Report on the Consumer Price Index 《消费物价指数年报》
*ksb?|<Ot annual return 周年报表；周年申报表；每年报税表格
&.zj5*J Annual Return Rules 《周年报表规则》
Q:mZ" i5 annual review of consumer prices 每年消费物价回顾
=yo{[&Jz annual roll-forward basis 逐年延展方式
VBM/x|' annual salary 年薪
J{d(1gSZ annual statement 年度报表；年度决算表
U R}kB&t 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
K"L_`.&Q annuitant 年金受益人
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IfH*6X annuity 年金
W6vf=I@f annuity contract 年金合约
lWbZ=x_0 annuity on human life 人寿年金
G]4OFz+ antecedent debt 先前的债项
,+s e ante-dated cheque 倒填日期支票
d/S +(<g anticipated expenditure 预期开支
+semfZ) anticipated net profit 预期纯利
rj 3YTu` anticipated revenue 预期收入
4.8nY\_WF anti-inflation measure 反通货膨胀措施
{7qA &c= anti-inflationary stance 反通货膨胀立场
>8|+%pK8< apparent deficit 表面赤字
3YW=||;|Yg apparent financial solvency 表面偿债能力
p #bhz5&/ apparent partner 表面合伙人
%nWe,_Pj D application for personal assessment 个人入息课税申请书
~AQ>g#|% application of fund 资金应用
lV\lj@ application to release as liquidator and to destruct the books of accounts and documents
6UlF5pom 申请免除清盘人职务及毁灭帐簿与文件
U Fe(4]^ appointed actuary 委任精算师
[Eu]; appointed auditor 委任核数师；委任审计师
lto qtB\s appointed trustee 委任的受托人
r0\?WoF 2C appointer 委任人
'<7S^^ax apportioned pro rata 按比例分摊
O}C )~GU apportionment 分配；分摊
,^ 7 CP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zie=2 apportionment formula 分摊方程式
< W*xshn apportionment of estate duty 遗产税的分摊
g` [` P@ appraisal 估价；评估
7S<UFj appreciable growth 可观增长
X D) 8? appreciable impact 显着影响
zI^Da!r. appreciable increase 可观增长
L]I3P| y_ appreciation 增值；升值
cD2+hp|9 appreciation against other currencies 相对其他货币升值
&Yf",KcL*I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n_P 3\Y| appreciation tax 增值税
qaG# ; appropriation 拨款；拨用；拨付
%H& ].47 appropriation account 拨款帐目
V@ % Appropriation Bill 拨款法案
\gItZ}+c4} appropriation-in-aid system 补助拨款办法
i.y=8GxY approved assets 核准资产
_ij$f< approved basket stock 认可一篮子证券
EY=FDl V approved budget 核准预算
7)^:8I( approved charitable donation 认可慈善捐款
i )8N(HN approved charitable institution 认可慈善机构
#f*g]p{ approved currency 核准货币；认可货币
>&WhQhZ3kg approved estimates 核准预算
,."b3wR[w approved estimates of expenditure 核准开支预算
F\:(*1C approved overseas insurer 核准海外保险人
,3HcCuT approved overseas trust company 核准海外信托公司
', { 7% G9 approved pooled investment fund 核准汇集投资基金
oq$w4D0Z approved provident fund scheme 认可公积金计划
(e9fm|n!)| approved provision 核准拨款
+?[BU<X6u approved redeemable share 核准可赎回股份
f8'MP9Lv approved regional stock 认可地区性证券
.et ^4V3 approved retirement scheme 认可退休金计划
KzphNHd approved subordinated loan 核准附属贷款
``u:l L arbitrage 套戥；套汇；套利
Gr: 3{o` arbitrageur 套戥者；套汇者
!8R@@,_v arbitrary amount 临时款项
}H RK?.Vj: arrangement 措施；安排；协定
nWJ:=JQ i" arrears 欠款
Tf x :"u arrears of pay 欠付薪酬
5f^>b\8+ | arrears of revenue 逾期未收税款；逾期未收的帐项
zN{JJ3- articles of association 组织章程；组织细则；组织章程细则
R J~ %0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
gg^1b77hT ascertainment of profit 确定利润
DG[%Nhle "Asia Clear" “亚洲结算系统”
# ? ?%B Asia Commercial Bank Ltd. 亚洲商业银行有限公司
PB9/m-\H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
uP@\#/4u Asian Development Fund [ADF] 亚洲发展基金
}gGkV] Asian dollar bond 亚洲美元债券
A\AT0th Asian dollar market 亚洲美元市场
(UYF%MA}" Asian dollar rate 亚洲美元利率
0 [8=c&F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
" xR[mJ@U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1ibnx2^YB asked price 沽盘；喊价；索价；卖方报价
R^n@.^8s assessable income 应评税入息
l&W;b6L assessable loss 应评税亏损
y3eHF^K+$ assessable profit 应评税利润
>MG(qi assessable value 应评税值
2(M6(xH> assessed profit 估定利润
A}5fCx .{ assessed value 经评估价值
4woO;Gm assessment 评税；评定；估价；评税单
l!
v!hU b+ assessment number 评税编号；估价编号
S~ NM\[S assessment of additional tax 补加税评税
}]+xFj9[> assessment of performance 业绩评估；实绩评价
yGj.)$1},@ Assessor 评税主任
2p!"p`b~ asset price bubbles 资产价格泡沫
W^\d ^) asset-backed securities 具资产保证的证券
`t (D! assets accretion 资产增值
+f NvNbtA assets and liabilities 资产与负债
'dJ/RJ ~ assets betterment statement 资产递增表；资产改进表
G7@ O`N8' assets lending 实物放款；有抵押贷款
kK i A assets of the company passing on the death 死者去世时转移的公司资产
L]d-33.c!H assets pledged as security for liabilities 用作负债抵押的资产
EQ<RDhC@b assets portfolio 资产投资组合
T $+-IAE assets price 资产价格
_&#S@aG w assets quality 资产质素
ZA(T
assets realization 资产变现
:I 1_ X assets refinancing arrangement 资产再集资安排
\or G63T: assets securitization 资产证券化
yx>_scv,T assets situated outside Hong Kong 在香港以外地方的资产
+jP~s assets stripping 削减资产；拆卖资产
WYrI |^[> assets value 资产值
:G5RYi assignee 承让人
',I0ih#Ls assignment 转让；转让书；转让契
'5KeL3J; assignment of interest 权益转让
atF?OP|{,w assignment of letters patent and trade mark 专利证书及商标转让
5x8+xw3Eh assignment of property 物业转让；物业转让书
XYEv&-M`?w assignment right 转让权
9z>z3,ftN assignor 转让人
'h1b1,b~
associate 有联系的人；有关连人士；相联者；合伙人；联系人
T=Z.TG|lIx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v2+!1r7@ associate member 附属会员
^tH#YlV4>9 associated body corporate 相联法人团体
hk >;pU( associated company 相联公司；联属公司
*G5c | Y associated corporation 相联法团
1.U`D\7mb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c#/H:?q?a 公认会计师公会〔英国〕
V5`^Y=X(% Association of Futures Exchange Brokers 香港期货经纪协会
Q.U$nph\%d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P\nC?!Q%c association of underwriters 承保人组织
"xJ 0 vlw assumption of control 接管
I97yt[,Yy assurance 担保；保险；转易；转易书
s{bdl[7 assurance of interest 权益的转易
o@bNpflb` at 19XX price 按一九ＸＸ年价格计算
3)=c]@N0 at a discount 按赔价计算；按贴水价格计算；打折扣
u3 0s_\ at a premium 按溢价计算；按升水价格计算
28.~ iw at call 通知付款；按通知
3AcD,,M>> at constant market price 按固定市价计算
eqAW+P tx at constant price 按固定价格计算
q'Wr[A40j at cost 按成本计算
>rsqH+oL at current market price 按当时市价计算；按现时市价计算
!g!5_ | at current price 按当时价格计算；按现时价格计算
g\SrO {* at factor cost 按要素成本计算；按生产要素成本计算
,XkGe at money-of-the-day price 按付款当日价格计算
5ETip'<KT6 at or better 按指定或较佳价位〔买卖指令〕
@`3 6ku at par 按面值计算；平价
t2HJ sMX at sight 见票即付
XFVV},V
at the close 按收市盘
lj=l4 &.i at the opening 按开市盘
*l&S-=] attestation 见证；见证条款
)!BsF'uVQ at-the-money option 平价期权
SQ*k =4*r attorney 受权人；受托代表人
4LH[4Yj?` attornment 新拥有人承认书
e4>"92hX attributable profit 可归属利润
81LNkE , attributable share value 可归属股份价值
nC1zzFFJ Auckland Stock Exchange 奥克兰证券交易所
Y?J"wdWJNB auction 拍卖
/4\wn?f auctioneer 拍卖商
7R4 z}2F2 audit 审计；核数
mLV[uhq Audit Commission 审计署
) 0 W` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
aUHcYc\u 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〕
PxS4,`#~ audit review 帐目审查
?p<.Fv8. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
uw(NG.4 audited account 审计帐目；经审计的帐目
&fa5laJb audited annual account 经审计的周年帐目
7CXW#H audited balance sheet 经审计的资产负债表
C'yppl% auditor 核数师；核数主任；审计师
nrm+z"7 auditor's certificate 核数师证明书；审计师证明书
q#w8wH" auditor's report 核数师报告；审计师报告
ew _-Eb Aussie bond 澳元债券
?<Wb@6kh` austerity budget 紧缩预算
w;UqEC V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/H7&AiA Australia All Ordinaries Index 澳洲所有普通股票指数
u j> WgU Australian Dollar [AUD] 澳元
g-c ; }qz Australian Options Market 澳大利亚期权市场
(Rt7%{* Australian Securities Commission 澳洲证券事务监察委员会
o2z]dTJ}o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[ u}(57DS Australian Stock Exchange 澳大利亚证券交易所
2%RNq<{Z_ Austrian Schilling [ATS] 奥地利先令
7/7Z` authentication 认证；鉴证
sg'pO*_& authority to purchase 委托购买证；委购书
/S5| wNu authorization 认可；核准；授权；授权书
<@wj7\ pQ authorization by direction 指示授权
9,j-V p!G authorization by instruction 指令授权
!-`Cp3gqHr authorization by warrant 令状授权
*]hBGr#6 authorization of unit trust 单位信托的认可
7 >iU1zy authorized agent 指定代理人
g V5zSudW authorized capital 法定资本
&k-Vcrcz authorized clerk 出市员
9O{b]=>wq authorized dealer 认可交易商
5DOBs f8Jo authorized financial institution 认可财务机构
i%e7LJ@5AW authorized fund 认可基金
0Wa}<]:^ authorized fund house 获授权的基金公司；认可基金公司
G,Z^g|6 authorized institution 认可机构
!q"W{P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8
C [/dH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q9w~A-Oh`1 authorized insurer 获授权保险人；获认可承保人
RrU BpqA authorized investment 特准投资项目
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ngh authorized person 获授权人
['8!qr authorized representative 获授权代表
_@S`5;4x authorized share capital 法定股本
m]i @ +C automated quotation system 自动报价系统
(=D&A<YX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
s .Wdxh 自动交易系统〔香港期货交易所有限公司〕
gs!(;N\j| automatic adjustment mechanism 自动调整机制
w 4[{2 automatic adjustment system 自动调整系统
!*- >;:9B Automatic Clearing House 自动票据交换所
8-<: i automatic exchange rates accumulation system 自动化汇率累集系统
"-@ [R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4_Dp+^JF automatic teller machine [ATM] 自动柜员机
`u>4\sv autopay 自动转帐
{*{Ox[Nh{ available assets 可用资产
Eu"_MgD available fiscal reserve 现存财政储备
|5Xq0nvCe available profit 可用利润
U 9b?i$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~4"qV_M average 平均；平均数；海损
WA dCF-S average basic salary 平均基本薪金
4pw6bK,s2\ average consumer expenditure 平均消费开支；一般消费开支
q6YX M average cost 平均成本
)K &( average cost of land production 增辟土地平均成本
%HrAzM.QBF average daily turnover 平均每日成交额
df7wN#kO+ average daily wage rate 平均每日工资率
N F)~W# average expenditure pattern 平均开支模式
( o3
Iy average growth rate 平均增长率
jKt7M>P average net fixed assets 固定资产平均净值
N('&jHF average of relatives 相对价格平均数
n:MdYA5,m average price 平均价格
6 @DF average propensity to consume 平均消费倾向；一般消费倾向
/Q,mJ.CnSR average propensity to save 平均储蓄倾向；一般储蓄倾向
]_N|L|]M average rate 平均率
95e l'K[R average revenue 平均收入；平均收益
)"Ztlhs`# average stock 平均库存；平均存货
d!eYqM7-G average yearly rent 平均年租
"DYJ21Ut4 avoidance of double taxation 避免双重课税
U&O:
_>~ avoidance of tax 避税
