A:
a?1lj,"~R A share Ａ股；甲类股份
Lu5lpeSQ abatement of tax 减税；减扣免税额
7?"-:q ABN AMRO Bank N.V. 荷兰银行
zJH:`~GxE above-the-line expenditure 线上项目支出；经常预算支出
tb/`*Yl @ above-the-line receipt 线上项目收入；经常预算收入
hEMS ABSA Asia Limited 南非联合亚洲有限公司
=k\Qx),Ir absolute change 绝对数值变更
y"Ios:v@- absolute expenditure 实际开支
5a%i%+;N absolute guideline figure 绝对准则数字
]QSQr * absolute interest 绝对权益
k< $( absolute order of discharge 绝对破产解除令
~ @d4p|K absolute profit margin 绝对利润幅度
g+%Pg@[ absolute value 实值；绝对值
,Fzuo:{uy absolutely vested interest 绝对既得权益
vn1*D-? absorbed cost 已吸收成本；已分摊成本
.kc{)d*0K absorption 吸收；分摊；合并
r,Tq";N' absorption rate 吸收率；摊配率；分摊率
}DFZ9,gQ ACB Finance Limited 亚洲商业财务有限公司
Zf Vw33z acceptable form of reciprocity 合理的互惠条件
OfPv'r W{x acceptable rate 适当利率；适当汇率
;U[W $w[ acceptance agreement 承兑协议
o-+H- acceptance for honour 参加承兑
AB=Wj*f r acceptor 承兑人；接受人；受票人
Rg SB? acceptor for honour 参加承兑人
2Kz407|' accident insurance 意外保险
.1F41UyL Accident Insurance Association of Hong Kong 香港意外保险公会
^KUM4.
6 accident insurance scheme 意外保险计划
&Pe[kCO]
accident year basis 意外年度基准
R/P9 =yvg0 accommodation 通融；贷款
auHP^O> 4L accommodation bill 通融票据；空头票据
0w!:YB ,} accommodation party 汇票代发人
9 S/X ,|i account balance 帐户余额；帐户结余
x \b+B
account book 帐簿
siz:YRur account collected in advance 预收款项
aE[:9{<| account current book 往来帐簿
kJ"}JRA< account of after-acquired property 事后取得的财产报告
![ @i+hl account of defaulter 拖欠帐目
Y/]J0D account payable 应付帐款
$ E-c%- account payee only [A/C payee only] 只可转帐；存入收款人帐户
[B@R(z=H account receivable 应收帐款
L*zf Z& account receivable report 应收帐款报表
g:2\S= account statement 结单；帐单；会计财务报表
Cig! 3 account title 帐户名称；会计科目
S9{&.[O accountant's report 会计师报告
6 F; |x Accountant's Report Rules 会计师报告规则
KvmXRf*z accounting and auditing procedure 会计与审计程序；会计与核数程序
U.c~l,5%" Accounting Arrangements 《会计安排》
6ANA oWg* accounting basis 会计基础
A \-r%&. accounting by Official Receiver 破产管理署署长呈交的帐目
PMZ*ECIJU Accounting Circular 《会计通告》
q DPl( WXb accounting class 会计类别
91|~ KR) accounting date 记帐日期；会计结算日期
%
|G"ZPO? accounting for money 款项核算
LX</xI08W Accounting Officer 会计主任
JlE b accounting period 会计报告期；会计期
Xu& v3Y~k accounting policy 会计政策；会计方针
qJK-H F:# accounting practice 会计惯例
N**" u"CX accounting principle 会计准则
UQnv#a> accounting record 会计记录
^~W s4[Guo accounting report 会计报告
d(F4-kBd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
tUhr gc Accounting Society of China 中国会计学会
G5 *_ accounting statement 会计报表
xM13OoU accounting system 会计制度；会计系统
8X)1bNGqhe accounting transaction 会计事项；帐务交易
,lQfsntk' accounting treatment 会计处理
cB_ 3~=fV accounting year 会计年度
!yu-MpeG accretion 增值；添加
zT g&W7oz accrual 应计项目；应累算数目
e_dsBmT h accrual basis 应计制；权责发生制
Ns6C xE9 accrual basis accounting 应计制会计；权责发生制会计
nmoC(| r accrue 应累算；应计
t'* 2) U accrued benefit 应累算利益
q(Zu;ecBN accrued charges 应计费用
S#l)|c_~ accrued cumulative preference share dividend 应累算的累积优先股股息
7l3Dx w/N accrued expenses 应累算费用
D)bR-a_^ accrued interest payable 应付利息；应计未付利息
ZU.f)94u accrued interest receivable 应收利息；应计未收利息
iCdq-r/r!6 accrued right 累算权益
Z4{~ accruing profit 应累算的利润
:tp{(MF accumulated fiscal reserve 累积财政储备
Y |L]# accumulated profit 累积利润；滚存溢利
85ND 3F6q4 accumulated reserve 累积储备
5](,N^u{): accumulation of surplus income 累积收益盈余
#Kt5+"+7 acquired assets 既得资产
v7mg8' acquisition 收购；购置；取得
uZ+vY F^ acquisition cost 购置成本
BV
eIj } acquisition expenses 购置费用
gPF5|% 3) acquisition of 100% interest 收购全部股权
hEAP, )>F acquisition of control 取得控制权
w%eEj.MI|i acquisition of fixed assets 购置固定资产
iJzW3%E acquisition of shell “买壳”
c:,K{ZR acquisition price 收购价
!CLL{\F act of God 天灾
w"OeS;#e: acting partner 执事合伙人
`sM^m`yE active market 买卖活跃的市场；交投畅旺的市场；旺市
#.|MV}6rQ active partner 积极参与的合伙人
A2"$B\j1 active trading 交投活跃
2fG[q3` actual circulation 实际流通
cLm{gd4 W actual cost 实际成本
0b+End#mp actual expenditure 实际开支；实际支出
;c |G actual income 实际入息；实际收入；实际收益
4n/CS AT1 actual market 现货市场
8[d6 s actual price 现货价；实际价格
:2-!bLo}& actual profit 实际利润
,e+S7 YX actual quotation 实盘；实际价位；实际报价
^A$p) `KR actual year basis 按实际年度计算
J4jL%5t actuals 实货
5 0< actuarial investigation 精算调查
!KLY*bt6 actuarial principle 精算原则
A~#w gLGn actuarial report 精算师报告
-}P/<cu: Actuarial Society of Hong Kong 香港精算学会
dgW/5g actuarial valuation 精算师估值
]-g4C t_V actuary 精算师
'Ug-64f> ad referendum agreement 暂定协议；有待覆核的协定
L%fJH_$_s ad valorem duty 从价税；按值征税
T@j@IEGH
ad valorem duty system 从价税制
hA 387? ad valorem fee 从价费
Jl{g"N{2u' ad valorem tariff 从价关税
qWw{c&{Q], additional allowance 额外免税额
O],]\M{GL additional amount for unexpired risk 未过期风险的额外款额
v Yw$m#@ additional assessable profit 补加应评税利润
#& & additional assessment 补加评税
;"+]bne~ additional commitment 额外承担
rB.LG'GG] additional commitment vote 额外承担拨款
W(jP??up additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eG% Q
3 h additional dependent parent allowance 供养父母额外免税额
e* p Ylm additional provision 额外拨款
%$zX a%A additional stamp duty 附加印花税
){"-J&@? additional tax 补加税罚款；补加税款
7hl,dtn7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8&++S> < adjudged bankrupt 被裁定破产
we2D! Ywr adjudicated bankrupt 裁定破产人
9pq-"?vHY0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
TbR!u:J adjudication of bankruptcy 裁定破产；宣告破产
ui1h M adjudication of insolvency 裁定无力偿还债务
R% )7z) ~ adjusted actual 经调整的实数；调整后的实数
R 2dCp|6A adjusted current assets 经调整的流动资产；调整后的流动资产
-+& sPrQ adjusted figure 经调整的数字；调整后的数额
|v= */e adjusted liabilities 经调整的负债；调整后的负债
YE1X*'4 adjusted loss 经调整的亏损；调整后的亏损
Uf<IXx&; adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
<jtu/U]78| adjusted profit 经调整的利润；调整后的利润
I 2*\J)|f adjusted surplus 经调整的盈余额；调整后的盈余额
Ui05o7xg~p adjusted value 经调整的价值；调整后的价值
]VHO'z\m adjustment 调整；修订；理算〔保险〕
.{66q#. adjustment centre 调剂中心
H]&^>Pvh adjustment lag 调整过程的时间差距；调整时差
Lb%:u5X\D@ adjustment mechanism 调整机制
W3Dtt-)E adjustment of loss 亏损调整
DeGcS1_? adjustment process 调整过程；调整程序
^:,I #] adjustment range 调整幅度
"[wP1n!G administered exchange rate 受管制汇率
T |ZJ$E0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o7t#yw3 administration expenses 行政费用
}XIUz | administration fee 手续费；行政费
"78BApjWT6 administration in bankruptcy 破产管理
rWxQ;bb# administration order 遗产管理令
75RQ\_zDu administrator 管理人；遗产管理人
SD=9fh0l administrator of the estate 遗产管理人
w$[ck= admission of debt 债项承认书
aDVBi: _ admission of proof 接纳债权证明
TZ]o6B b advance 放贷款项；垫付款项；预支款项；预付款项
\,yX3R3}.~ advance account 暂支帐目；预付款帐户
<h mRr advance compensation 预付补偿金
KcF#c_f
advance from shareholder 股东垫款
Qj(|uGqm3 advance pending reimbursement 预支以待日后付还
ljw>[wNv advanced economy 先进经济体系
_.K<#S advancement 预付；预付财产
i2 m+s; advances warrant 垫款令
ip2B vN& advancing 贷出
{igVuZ(>en adverse balance 逆差
Evb %<`gd adverse exchange 逆汇
ewp&QH4 advertisement addressed to shareholders 在报章刊登的致股东通告
Nt
P=m
@ advice for collection 托收通知书
FOD_m&+ advice of drawing 提款通知书；汇票通知书
?;?$\ b= advice of payment 付款通知
[Z{0|NR Advisory Committee [Securities and Futures Commission]
qo5WZ
be 谘询委员会〔证券及期货事务监察委员会〕
J G3#(DVc; Advisory Committee on Diversification 经济多元化谘询委员会
\EOPlyf8x affidavit 誓章；遗产申报誓章
U+'h~P '4 affidavit of no receipt 述明无收款的誓章
e$=0.GWT affiliate 联号；联营公司；附属公司
t+m
ug affiliated company 附属公司；联号；联营公司
-KFozwr5/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zIh`Vw ,t0 affordability 负担能力
m { C African Development Bank [AfDB] 非洲开发银行
Q:sw*7" F after-acquired property 事后取得的财产
Qr$Ay3#k after-hours dealing 市后交易
\KT}T after-tax profit 税后盈利；税后利润；税后溢利
9ld'SB:# agency agreement 代理协议
*/E5<DO agency expenses 代理机构的开支
=U_O;NC agency fee 代理费
}='1<~0 Agency Law 《代理法》
<ZgbmRY8 agent 代理人；承销人
M3/ _E7Qoj agent of company 公司代理人
gDBd axR< agent's fee 代理人费；经纪费
9 M!J7 W aggregate 总计；总数；总体数字
Qlgii_?#@ aggregate amount 总款额；总额
=RH7 j aggregate assets and liabilities 总体资产与负债
3( `NHS~h aggregate at constant price 按固定价格计算的总体数字
O'~;|-Z< aggregate demand 总需求
;&MI
M`&$ aggregate gross position 总持仓量
9#ZR0t.cY aggregate limit 总限额
f C^POLn[f aggregate of salaries tax 合计薪俸税
PcQqdU^! aggregate performance 总体表现；总体业绩
nK;c@!~pS aggregate supply 总体供应
E G3?C aggregate surplus 总盈余
92)e/t iP aggregate total 整体总额
@?\[M9yK aggregate value 总值；合计价值
tv8}O([ aggregated basis 合计基准
mu#
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(_$'e%G0 aggregation 合并计算；合计；总和
E4dN,^_ F! aggregation of incomes of husband and wife 夫妇入息合并计算
'+* {u]\ aggregation of property 财产的总和
1.y|bB+kB agio 差价；贴水
K`#bLCXEV0 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》
:{ Q[kYj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y:+4- 1 《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》
2#?qey Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
MH=;[ | N 《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》
BA t0YE`-, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1# -=|:U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%`1 p 8>n agreement for a settlement 授产协议
tsvh/)V agreement for assignment 转让协议
\ C.s%m agreement for sale 售卖协议；买卖协议
w5tcO%+k1 agreement for sale and purchase 买卖协议
qKL
mL2O agreement for the payment of interest 支付利息协议
v"N%w1`.e agreement for the repayment of money 还款协议
qL?`l;+ agreement of reinsurance 再保险协议
|H7f@b]Sk Agricultural Bank of China 中国农业银行
fNTe_akp air passenger departure tax 飞机乘客离境税
eJ
O+ MurO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^CWxYDG* airport tax 机场税
oUG!=.1}K5 alcohol duty 酒精税
K:\db'` ` alienation 让与；让渡；转让
( np60mX< alimony 生活费；赡养费
cczV}m 2) All Ordinaries Index [AOI] 所有普通股指数
z c7P 2@ all risks 全险；综合险
iR(jCD?) Y All Sales Record for Stock Market 《股票市场成交报告》
, / bv3pE Allied Capital Resources Limited 新联财务有限公司
F2 #s^4Ii all-items index [Consumer Price Index] 总指数〔消费物价指数〕
01/yog allocation letter 拨款信件
>p;cbp[ht allocation of fund 分配款项；预留款项
#)hJ.0~3 allocation of profit 利润分配；溢利分配
Bp>Z?"hTe allocation warrant 拨款令
(viGL|Ogn allotment 分配；配股
bw& U[|A0% allotment notice 股份配售通知；配股通知
@K:TGo,%I allotment of shares 股份分配
Q5~Y;0' allowable 可获宽免；免税的
D?:AHj%gW allowable business loss 可扣除的营业亏损
? <"H Io allowable expenses 可扣税的支出
s2rwFj 8 | allowance 免税额；津贴；备抵；准备金
qkk!1W allowance for debts 债项的免税额
>^5U XQr allowance for depreciation by wear and tear 耗损折旧免税额
r[ }5<S Q allowance for funeral expenses 殡殓费的免税额
,8 ^QV3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
y m~ allowance for repairs and outgoings 修葺及支出方面的免税额
o+j~~P allowance to debtor 给债务人的津贴
<+\
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|}Wm,J alternate trustee 候补受托人
B(TE?[ # amalgamation 合并
"g=g' W # ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,q|;`?R; ambit of charges 征税范围；收费范围
CV
)v6f amended valuation 经修订的估值
SZ'2/#R> American Commodities Exchange 美国商品交易所
[@LA<Z_ American Express Bank Limited 美国运通银行
N=[# "4I American Stock Exchange 美国证券交易所
\2Atm,#4 amortization 摊销
v@^P4cu; amount due from banks 存放银行同业的款项
? f\ ~:Gm/ amount due from banks abroad 存放海外银行同业的款项
YLVZ]fN=> amount due from holding companies 控股公司欠款
wq@{85 amount due from local banks 存放本港银行同业的款项
_)U[c;^6 amount due to banks 银行同业的存款
i
SD?y# amount due to banks abroad 海外银行同业的存款
)J<VDO:_YA amount due to holding companies 控股公司存款
7)U0 8" amount due to local banks 本港银行同业的存款
'W2 B* *} amount due to outport banks 外埠银行同业的存款
?7]UbtW[ amount for note issue 发行纸币的款额
/ 8 0Q amount of bond 担保契据的款额
;Or]x ?- amount of consideration 代价款额
q{:]D(
amount of contribution 供款数额
nhZ^`mP amount of indebtedness 负债款额
,6iXl ch amount of principal of the loan 贷款本金额
J e1'0h9d amount of rates chargeable 应征差饷数额
Q?uHdmY*X amount of share capital 股本额
3{*nG'@Mal amount of sums assured 承保款额
Q eZg l! amount of variation 变动幅度
S_ELV#X amount of vote 拨款数额
\J0fr'(S amount payable 应付款额
E[8R
)xC@ amount receivable 应收款额
2#hfBJg@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k=D}i\F8 analysis 分析
[')C]YQb= ancillary risk 附属风险
,N`cH \ annual account 周年帐目；周年帐目报表；年度决算；年结
e*?@ 6E annual accounting date 年结日期
)GC9%mF; annual allowance 每年免税额；年积金；年度津贴；年津
_ a`J>~$ annual balance 年度余额
_d`)N annual disposable income 每年可动用收入
&u}]3E'-k annual estimates 周年预算
:*6#(MX annual fee 年费
, u&K(Z% annual general meeting 周年大会
lI*uF~ 'D annual growth rate 年增率；每年增长率
W8>< annual long-term supplement 长期个案每年补助金
6PyODW;R/5 annual pensionable emolument 可供计算退休金的年薪
P1>?crw annual report 年报
XJI
ff$K Annual Report on the Consumer Price Index 《消费物价指数年报》
(G<fvl!~ annual return 周年报表；周年申报表；每年报税表格
$(=0J*ND" Annual Return Rules 《周年报表规则》
WPpS? annual review of consumer prices 每年消费物价回顾
KW 78J~u+ annual roll-forward basis 逐年延展方式
M?QK4Zxb6U annual salary 年薪
1X, \:F.-+ annual statement 年度报表；年度决算表
px>g 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
#x|IEjoa annuitant 年金受益人
7~2c"WE annuity 年金
Fd(o8z8Q annuity contract 年金合约
%~ $coZY^ annuity on human life 人寿年金
kx.8VUoM
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]qPrXuS/ ante-dated cheque 倒填日期支票
J7Y lmi anticipated expenditure 预期开支
Bl1^\[# anticipated net profit 预期纯利
4u}jkd$]* anticipated revenue 预期收入
W0qn$H anti-inflation measure 反通货膨胀措施
> 5c38D7k) anti-inflationary stance 反通货膨胀立场
?Zv>4+Y' apparent deficit 表面赤字
["7]EW\!: apparent financial solvency 表面偿债能力
>)6d~ apparent partner 表面合伙人
lV ra&5 application for personal assessment 个人入息课税申请书
p/WE[8U application of fund 资金应用
.wvgH i application to release as liquidator and to destruct the books of accounts and documents
*:tfz*FG$G 申请免除清盘人职务及毁灭帐簿与文件
tB/' 3#o appointed actuary 委任精算师
,\^RyHg appointed auditor 委任核数师；委任审计师
:|TQi9L$rj appointed trustee 委任的受托人
^EF VjGM appointer 委任人
fB "It~ p apportioned pro rata 按比例分摊
|Zm'! -_ apportionment 分配；分摊
JuM4Njz| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O ;C C ( apportionment formula 分摊方程式
}h=}!R'm apportionment of estate duty 遗产税的分摊
>Nr~7s appraisal 估价；评估
9JBVG~m+ appreciable growth 可观增长
25wvB@0& appreciable impact 显着影响
> uy(N appreciable increase 可观增长
;/s##7qf appreciation 增值；升值
`D p_c&9] appreciation against other currencies 相对其他货币升值
D wtvtglqV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t1rAS.z& appreciation tax 增值税
t=BXuFiu appropriation 拨款；拨用；拨付
:9Mqwgk,;3 appropriation account 拨款帐目
)gPk L
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!'f.g|a appropriation-in-aid system 补助拨款办法
W>cHZ. _ approved assets 核准资产
*DS>#x@3*i approved basket stock 认可一篮子证券
mh" 9V5T approved budget 核准预算
{T'M4y=)i approved charitable donation 认可慈善捐款
_<m yM2z approved charitable institution 认可慈善机构
rcU*6`IWA approved currency 核准货币；认可货币
''3b[< approved estimates 核准预算
dk[MT'DV approved estimates of expenditure 核准开支预算
8h'*[-]70u approved overseas insurer 核准海外保险人
ipH'}~=ID approved overseas trust company 核准海外信托公司
K!jMW approved pooled investment fund 核准汇集投资基金
)7;E,m<:tO approved provident fund scheme 认可公积金计划
gq~6 jf> approved provision 核准拨款
i/{`rv*K[ approved redeemable share 核准可赎回股份
w6<zPrA approved regional stock 认可地区性证券
F$nc9x[S approved retirement scheme 认可退休金计划
&)Z]nNVb approved subordinated loan 核准附属贷款
?v@pB>NZ arbitrage 套戥；套汇；套利
/j$`Cq3I arbitrageur 套戥者；套汇者
rPXy(d1<`S arbitrary amount 临时款项
;JV(!8[ arrangement 措施；安排；协定
3\E G arrears 欠款
'8V>:dy> arrears of pay 欠付薪酬
-W'T3_ arrears of revenue 逾期未收税款；逾期未收的帐项
cZ l/8?dj} articles of association 组织章程；组织细则；组织章程细则
l inv K.Lf Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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3JOC!;; ascertainment of profit 确定利润
bW?cb5C "Asia Clear" “亚洲结算系统”
&E0L 2gbI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zya2 O?s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-4LckY=]1 Asian Development Fund [ADF] 亚洲发展基金
" gQJeMU Asian dollar bond 亚洲美元债券
: @]%n~x Asian dollar market 亚洲美元市场
45U!\mG Asian dollar rate 亚洲美元利率
? u u, w Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V 8-*d E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@*^%^ P asked price 沽盘；喊价；索价；卖方报价
hzV= 7 assessable income 应评税入息
L,_Z:\ ^ assessable loss 应评税亏损
k r ga!,I assessable profit 应评税利润
bD4 aSubN assessable value 应评税值
.)[0yW & assessed profit 估定利润
.
l-eJ assessed value 经评估价值
b<\aJb{2 assessment 评税；评定；估价；评税单
+(/' b' * assessment number 评税编号；估价编号
T))F
r : assessment of additional tax 补加税评税
2P2/]-6s#r assessment of performance 业绩评估；实绩评价
"fOxS\er Assessor 评税主任
1^AG /w asset price bubbles 资产价格泡沫
DM=`h yf(v asset-backed securities 具资产保证的证券
(Q[(] dfc assets accretion 资产增值
A?4s+A@Eg assets and liabilities 资产与负债
1 ;"DIsz@d assets betterment statement 资产递增表；资产改进表
),5|Ves;t[ assets lending 实物放款；有抵押贷款
_ 0 h)O assets of the company passing on the death 死者去世时转移的公司资产
L.Tu7+M4 assets pledged as security for liabilities 用作负债抵押的资产
c$b~? Mx assets portfolio 资产投资组合
{N'<_%cu assets price 资产价格
~fY\; assets quality 资产质素
'@G=xYR assets realization 资产变现
fp?cb2'7 assets refinancing arrangement 资产再集资安排
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x&UX assets securitization 资产证券化
?4H>1 Wkb assets situated outside Hong Kong 在香港以外地方的资产
JN> h: assets stripping 削减资产；拆卖资产
h)pYV>!d assets value 资产值
kj /v$m assignee 承让人
>bbvQb +j assignment 转让；转让书；转让契
P&5k O;ia assignment of interest 权益转让
Y x ':~ assignment of letters patent and trade mark 专利证书及商标转让
nNpXkI : assignment of property 物业转让；物业转让书
82KWe= assignment right 转让权
/4{IxQk assignor 转让人
vu|-}v?: associate 有联系的人；有关连人士；相联者；合伙人；联系人
-h%1rw Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4gh`
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O\q-Ai associated body corporate 相联法人团体
Tu&W7aoX5 associated company 相联公司；联属公司
ufvjW] associated corporation 相联法团
!eA6Ejf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?L+|b5RS 公认会计师公会〔英国〕
<m0m8p"G Association of Futures Exchange Brokers 香港期货经纪协会
\ fSo9$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tNC ;CP#R+ association of underwriters 承保人组织
^7iP!-w/ assumption of control 接管
bBgyLyg assurance 担保；保险；转易；转易书
{4YD_$4W assurance of interest 权益的转易
e {805^X} at 19XX price 按一九ＸＸ年价格计算
80 "oT'ZFh at a discount 按赔价计算；按贴水价格计算；打折扣
P 9?I]a)G at a premium 按溢价计算；按升水价格计算
-muP.h/ at call 通知付款；按通知
I/)*pzt8 at constant market price 按固定市价计算
N?><%fra at constant price 按固定价格计算
Wp(R w4j at cost 按成本计算
gPcOm
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gVI T 6"/ at current price 按当时价格计算；按现时价格计算
^a?g~G at factor cost 按要素成本计算；按生产要素成本计算
X]c>clk, at money-of-the-day price 按付款当日价格计算
X6so)1jJ at or better 按指定或较佳价位〔买卖指令〕
r:--DKt at par 按面值计算；平价
J!d=aGY0- at sight 见票即付
9T%b#~?3P at the close 按收市盘
",P?jgs^g5 at the opening 按开市盘
H?wf%0 attestation 见证；见证条款
EqF>=5* at-the-money option 平价期权
h.4FY< attorney 受权人；受托代表人
`i)Pf WdBN attornment 新拥有人承认书
>6Ody<JPHP attributable profit 可归属利润
Mk8k,"RG&Z attributable share value 可归属股份价值
9\!=i Auckland Stock Exchange 奥克兰证券交易所
Rh%C$d( auction 拍卖
Sv t%*j auctioneer 拍卖商
Z. ,pcnaQb audit 审计；核数
!dOp LUh l Audit Commission 审计署
C=x70Y / Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k|3hs('y| 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〕
vf?Xt audit review 帐目审查
Gs U.Lkf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b we)_<c audited account 审计帐目；经审计的帐目
9v?rNJs audited annual account 经审计的周年帐目
}#phN n6 audited balance sheet 经审计的资产负债表
R#4f_9e <Z auditor 核数师；核数主任；审计师
~WKWx.ul auditor's certificate 核数师证明书；审计师证明书
Q & S 7_ auditor's report 核数师报告；审计师报告
]e(\<R 6Gf Aussie bond 澳元债券
<$Dj ags,F austerity budget 紧缩预算
kJpr:4;@_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@Yb Z"Jb Australia All Ordinaries Index 澳洲所有普通股票指数
_V(FHjY Australian Dollar [AUD] 澳元
z uI7Px Australian Options Market 澳大利亚期权市场
3 EO uJ Australian Securities Commission 澳洲证券事务监察委员会
FZtT2Z4&i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L b -xc] Australian Stock Exchange 澳大利亚证券交易所
wo9`-o6 Austrian Schilling [ATS] 奥地利先令
c p2a @ authentication 认证；鉴证
z-^/<u1p authority to purchase 委托购买证；委购书
@T] G5|\ok authorization 认可；核准；授权；授权书
H
$mZ? authorization by direction 指示授权
~toR)=Yv authorization by instruction 指令授权
<4P.B?-/t authorization by warrant 令状授权
\d-9Ndp
nf authorization of unit trust 单位信托的认可
*Rgl(Ba authorized agent 指定代理人
/Nns3oE authorized capital 法定资本
&neB$m3y authorized clerk 出市员
ce7 $#
# f authorized dealer 认可交易商
6\US eZh authorized financial institution 认可财务机构
@?5pY^>DK authorized fund 认可基金
@./ @"mR< authorized fund house 获授权的基金公司；认可基金公司
W4"1H0s`l authorized institution 认可机构
)!=fy'] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
??z&w`Yy, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]0=THq\H authorized insurer 获授权保险人；获认可承保人
sN ZOm $ authorized investment 特准投资项目
R0e!b+MZ. authorized person 获授权人
C:z7R" yj authorized representative 获授权代表
IwR=@Ne8 authorized share capital 法定股本
B$MHn? automated quotation system 自动报价系统
U aBNoD Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ls'8 自动交易系统〔香港期货交易所有限公司〕
R'qBG(?i automatic adjustment mechanism 自动调整机制
Y8for' automatic adjustment system 自动调整系统
,qj M1xkL$ Automatic Clearing House 自动票据交换所
T;v^BVn automatic exchange rates accumulation system 自动化汇率累集系统
S e |h]+G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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YjU" automatic teller machine [ATM] 自动柜员机
#>2cfZ`6'J autopay 自动转帐
JPpNCC.b available assets 可用资产
\`W8 #fob available fiscal reserve 现存财政储备
j43i:c;F available profit 可用利润
rh T!8dTk Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
74a k|(! average 平均；平均数；海损
M$e$%kPShE average basic salary 平均基本薪金
#M<u^$Jz average consumer expenditure 平均消费开支；一般消费开支
!}q@O-}j average cost 平均成本
\O)u' Bu average cost of land production 增辟土地平均成本
(zw.?ADPCT average daily turnover 平均每日成交额
tR(L>ZG{ average daily wage rate 平均每日工资率
vy5I#q(k average expenditure pattern 平均开支模式
g{JH5IZ~ average growth rate 平均增长率
[6)vD@ average net fixed assets 固定资产平均净值
V o%GO 9b; average of relatives 相对价格平均数
= Q"(9[Az average price 平均价格
O^IS:\JX& average propensity to consume 平均消费倾向；一般消费倾向
3
<Zo{; average propensity to save 平均储蓄倾向；一般储蓄倾向
y1#QP3'Z1 average rate 平均率
2[ Xe:)d average revenue 平均收入；平均收益
06I(01M1 average stock 平均库存；平均存货
USH>`3 average yearly rent 平均年租
+1Pu29B0 avoidance of double taxation 避免双重课税
G$ s=P avoidance of tax 避税
