A:
&} b'cO A share Ａ股；甲类股份
x\ : x`k@ abatement of tax 减税；减扣免税额
AJRfl% 3 ABN AMRO Bank N.V. 荷兰银行
(-\ ,t above-the-line expenditure 线上项目支出；经常预算支出
NT~L=x sY above-the-line receipt 线上项目收入；经常预算收入
W\{gBjfE ABSA Asia Limited 南非联合亚洲有限公司
Hv>C#U absolute change 绝对数值变更
^s@?\v absolute expenditure 实际开支
~l x5RTkp absolute guideline figure 绝对准则数字
wW4/]so M absolute interest 绝对权益
S.o@95M
absolute order of discharge 绝对破产解除令
>w:px$g4 absolute profit margin 绝对利润幅度
8-cB0F=j_ absolute value 实值；绝对值
a#X[V5|6Q absolutely vested interest 绝对既得权益
s[:e '#^ absorbed cost 已吸收成本；已分摊成本
-\;x>=#B absorption 吸收；分摊；合并
e![|-m% absorption rate 吸收率；摊配率；分摊率
IX eb6j8 ACB Finance Limited 亚洲商业财务有限公司
thk33ss: acceptable form of reciprocity 合理的互惠条件
Ctbm X)vE acceptable rate 适当利率；适当汇率
;9,<&fe acceptance agreement 承兑协议
;0V{^ acceptance for honour 参加承兑
XVi?- /2 acceptor 承兑人；接受人；受票人
X*F#=.lh acceptor for honour 参加承兑人
W
M/pP?|| accident insurance 意外保险
.K(IRWuw Accident Insurance Association of Hong Kong 香港意外保险公会
z osJ=$L accident insurance scheme 意外保险计划
*Yk3 y-
accident year basis 意外年度基准
w{[OtGIi3 accommodation 通融；贷款
pCSR^ua> accommodation bill 通融票据；空头票据
7Rr(YoWa accommodation party 汇票代发人
C& 0iWY\a account balance 帐户余额；帐户结余
/nEh,<Y) account book 帐簿
#vJDb |z account collected in advance 预收款项
&Y"u*)bm account current book 往来帐簿
XW6>;:4k account of after-acquired property 事后取得的财产报告
PTe8,cD> account of defaulter 拖欠帐目
BH0@WG7F account payable 应付帐款
1F'j . 1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
[Q,E(
s account receivable 应收帐款
uX@RdkC account receivable report 应收帐款报表
V7u; "vD account statement 结单；帐单；会计财务报表
' } rUbJo account title 帐户名称；会计科目
%n`wU-?lK accountant's report 会计师报告
k<uC [)_ Accountant's Report Rules 会计师报告规则
sfez0Uqe.~ accounting and auditing procedure 会计与审计程序；会计与核数程序
vukI`(# Accounting Arrangements 《会计安排》
@b dGV#* d accounting basis 会计基础
/jih ;J| accounting by Official Receiver 破产管理署署长呈交的帐目
#SQao;> Accounting Circular 《会计通告》
U 7U-H\t7 accounting class 会计类别
lmb5Z-xB accounting date 记帐日期；会计结算日期
qp>O#tj[ accounting for money 款项核算
|yiM7U,i Accounting Officer 会计主任
t&( }`W accounting period 会计报告期；会计期
C|c'V-f accounting policy 会计政策；会计方针
d^X;XVAvP accounting practice 会计惯例
UJ1Ui'a(!! accounting principle 会计准则
D0,U2d accounting record 会计记录
hVRpk0IJDK accounting report 会计报告
#KZ6S9>@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ji SJi? Accounting Society of China 中国会计学会
h Kb-l`KO accounting statement 会计报表
me@4lHBR accounting system 会计制度；会计系统
X
b-q:{r1h accounting transaction 会计事项；帐务交易
A P><l@ accounting treatment 会计处理
W[A;VOj0$ accounting year 会计年度
o
Y_(UIa accretion 增值；添加
O<l_2?S1 accrual 应计项目；应累算数目
M(o?I} accrual basis 应计制；权责发生制
l)`bm/k]V accrual basis accounting 应计制会计；权责发生制会计
Ia:n<sZU accrue 应累算；应计
$x]'6 accrued benefit 应累算利益
>=c<6#:s<9 accrued charges 应计费用
g7@G&Ro9J\ accrued cumulative preference share dividend 应累算的累积优先股股息
Cul^b_UmP# accrued expenses 应累算费用
ZLe@ O~f;% accrued interest payable 应付利息；应计未付利息
ww VK15t accrued interest receivable 应收利息；应计未收利息
',nGH|K. accrued right 累算权益
;1}~(I#Y accruing profit 应累算的利润
qsXK4` accumulated fiscal reserve 累积财政储备
jdV E/5 accumulated profit 累积利润；滚存溢利
!"B0z+O> accumulated reserve 累积储备
h 9c54Ux accumulation of surplus income 累积收益盈余
o~H4<ayy acquired assets 既得资产
8D[P *?O acquisition 收购；购置；取得
& ; 5QB acquisition cost 购置成本
iZGc'y acquisition expenses 购置费用
}R* [7V9" acquisition of 100% interest 收购全部股权
@#Jc!p7 ) acquisition of control 取得控制权
r-'(_t~FT acquisition of fixed assets 购置固定资产
Iq.*2aff+ acquisition of shell “买壳”
D1t@Y.vl acquisition price 收购价
&!#,p{}ccU act of God 天灾
roY oxF;\ acting partner 执事合伙人
}|MGYS ) active market 买卖活跃的市场；交投畅旺的市场；旺市
W} V L 3s active partner 积极参与的合伙人
T(K~ be active trading 交投活跃
j K? GB actual circulation 实际流通
Z8+{ - actual cost 实际成本
^Fgmwa ' actual expenditure 实际开支；实际支出
m5 r65=E actual income 实际入息；实际收入；实际收益
D
C x3_ actual market 现货市场
B25@6 actual price 现货价；实际价格
vtG_ A{l actual profit 实际利润
)]L:OE actual quotation 实盘；实际价位；实际报价
IZBU<1M actual year basis 按实际年度计算
p't>'?UH| actuals 实货
|,L_d2lb actuarial investigation 精算调查
!VU [=~ actuarial principle 精算原则
+CtsD9PA actuarial report 精算师报告
SU9qF73Y Actuarial Society of Hong Kong 香港精算学会
L31B:t^ actuarial valuation 精算师估值
PpX=~Of~ actuary 精算师
:<f7;. ad referendum agreement 暂定协议；有待覆核的协定
K?:rrd=7q ad valorem duty 从价税；按值征税
ST1PSuC~ ad valorem duty system 从价税制
@V:4tG.<sw ad valorem fee 从价费
W&dYH 4O ad valorem tariff 从价关税
c*$&M Ch additional allowance 额外免税额
tKgPKWP additional amount for unexpired risk 未过期风险的额外款额
=z^v)=uhp additional assessable profit 补加应评税利润
G\& 4_MS additional assessment 补加评税
i]!C H2\ additional commitment 额外承担
UbKdB additional commitment vote 额外承担拨款
TWkuR ]5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oUXu;@l additional dependent parent allowance 供养父母额外免税额
IT]D ; additional provision 额外拨款
bS_f WD- additional stamp duty 附加印花税
{- D2K:m additional tax 补加税罚款；补加税款
|&lAt \ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9{\e E]0 adjudged bankrupt 被裁定破产
w?]k $ adjudicated bankrupt 裁定破产人
%4? adjudication fee 裁定费；评定印花税额手续费；评估契据费
<< !XWV*m adjudication of bankruptcy 裁定破产；宣告破产
pJ-/"Q|:i adjudication of insolvency 裁定无力偿还债务
z( L\I adjusted actual 经调整的实数；调整后的实数
[xq"[*Evv adjusted current assets 经调整的流动资产；调整后的流动资产
&(3kwdI adjusted figure 经调整的数字；调整后的数额
}6b =2Z} adjusted liabilities 经调整的负债；调整后的负债
;*ebq'D([ adjusted loss 经调整的亏损；调整后的亏损
U,S&"`a 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
:{?8rA5 adjusted profit 经调整的利润；调整后的利润
cN_e0;*Ua adjusted surplus 经调整的盈余额；调整后的盈余额
\xJTsdd adjusted value 经调整的价值；调整后的价值
&*iar+vr adjustment 调整；修订；理算〔保险〕
pfs RV] adjustment centre 调剂中心
f l>*>)6pm adjustment lag 调整过程的时间差距；调整时差
\Tq Km
adjustment mechanism 调整机制
T(%U$ea-S adjustment of loss 亏损调整
3OTq adjustment process 调整过程；调整程序
FC+K2Yf1=0 adjustment range 调整幅度
{t`UV, administered exchange rate 受管制汇率
(cJb/|?3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GY 4?}T^s administration expenses 行政费用
Kg^L
4Q administration fee 手续费；行政费
q@1!v administration in bankruptcy 破产管理
'^ "6EF.R
administration order 遗产管理令
3D70`u administrator 管理人；遗产管理人
afOb-G$d= administrator of the estate 遗产管理人
94Mh/A9k admission of debt 债项承认书
_UKH1qUd4 admission of proof 接纳债权证明
1~NXCIdF advance 放贷款项；垫付款项；预支款项；预付款项
sI4Ql0[ advance account 暂支帐目；预付款帐户
8" l9W= advance compensation 预付补偿金
g
&~T X advance from shareholder 股东垫款
L9[? qFp advance pending reimbursement 预支以待日后付还
] )D\ws)a9 advanced economy 先进经济体系
$[txZN advancement 预付；预付财产
o!EPF-: advances warrant 垫款令
Qa~dd{? advancing 贷出
3lYM(DT adverse balance 逆差
N}Ozm6Mc adverse exchange 逆汇
xB"o
7, advertisement addressed to shareholders 在报章刊登的致股东通告
qYZ\< h^ advice for collection 托收通知书
j;@7V 4' advice of drawing 提款通知书；汇票通知书
l<0 BMw S8 advice of payment 付款通知
!m(5N4:vV Advisory Committee [Securities and Futures Commission]
z 17 谘询委员会〔证券及期货事务监察委员会〕
TZL)jf hj Advisory Committee on Diversification 经济多元化谘询委员会
>J>4g;Y affidavit 誓章；遗产申报誓章
wjYwQ= y5 affidavit of no receipt 述明无收款的誓章
6?OH"!b2-} affiliate 联号；联营公司；附属公司
!Ziq^o. affiliated company 附属公司；联号；联营公司
'V=w?G
5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mle"!* affordability 负担能力
[I:D\) $< African Development Bank [AfDB] 非洲开发银行
2^N
4( after-acquired property 事后取得的财产
NidG|Yg~Z after-hours dealing 市后交易
8$}1| "F after-tax profit 税后盈利；税后利润；税后溢利
AU@K5jwDwQ agency agreement 代理协议
]p>6r*/nw agency expenses 代理机构的开支
6'd= % V agency fee 代理费
R4=n">>Q Agency Law 《代理法》
{#YGor| agent 代理人；承销人
$>zLa_cn| agent of company 公司代理人
fwB+f` w` agent's fee 代理人费；经纪费
13(JW
aggregate 总计；总数；总体数字
oZ;u>MeZ aggregate amount 总款额；总额
?z>Zs D aggregate assets and liabilities 总体资产与负债
Z{nJ\` aggregate at constant price 按固定价格计算的总体数字
v
WKUV| aggregate demand 总需求
FRpTYLA2 aggregate gross position 总持仓量
hp?hb-4l aggregate limit 总限额
;i|V++$_ aggregate of salaries tax 合计薪俸税
6Ouy%]0$I3 aggregate performance 总体表现；总体业绩
TGx:#x*k aggregate supply 总体供应
|pk1pV | aggregate surplus 总盈余
D(6d#c aggregate total 整体总额
QU0K'4Yx5j aggregate value 总值；合计价值
GGHe{l aggregated basis 合计基准
KrN#>do&< aggregated net chargeable income 合计应课税入息实额
w8i"-SE aggregation 合并计算；合计；总和
J8 w#J aggregation of incomes of husband and wife 夫妇入息合并计算
KZ^W@*`D aggregation of property 财产的总和
Qe<D X" agio 差价；贴水
V4p4m@z^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》
hKP!;R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{X$8yy2zC5 《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》
16=tHo8| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z"rrbN1 《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》
$8#zPJR& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ht#5;c2/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6u^M fOc agreement for a settlement 授产协议
@mM'V5 _# agreement for assignment 转让协议
ek6PMZF:' agreement for sale 售卖协议；买卖协议
8*y hx agreement for sale and purchase 买卖协议
< wV?B9j agreement for the payment of interest 支付利息协议
]F
kLtq agreement for the repayment of money 还款协议
Ym
IVtQ agreement of reinsurance 再保险协议
XUeBK/aQ{ Agricultural Bank of China 中国农业银行
g}nlb.b]{m air passenger departure tax 飞机乘客离境税
iDej{95 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
xKIzEN
& airport tax 机场税
"F%w{b f alcohol duty 酒精税
_hlLM ,p alienation 让与；让渡；转让
@#[<5ld alimony 生活费；赡养费
tpp. 9 All Ordinaries Index [AOI] 所有普通股指数
:/'2@M all risks 全险；综合险
3n-~+2l All Sales Record for Stock Market 《股票市场成交报告》
9fR`un)f} Allied Capital Resources Limited 新联财务有限公司
1+6)0 OH{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3}{ od$3G allocation letter 拨款信件
Yg@k + allocation of fund 分配款项；预留款项
R<aF;Rvb5 allocation of profit 利润分配；溢利分配
]H8 ,} allocation warrant 拨款令
j8kax/*[ allotment 分配；配股
mk#xbvvG allotment notice 股份配售通知；配股通知
&t1?=F,] allotment of shares 股份分配
A}K RXkB allowable 可获宽免；免税的
R/ 5aIh allowable business loss 可扣除的营业亏损
/ *=1hF allowable expenses 可扣税的支出
?u`+?" 'H allowance 免税额；津贴；备抵；准备金
Tvf%'%h1 allowance for debts 债项的免税额
"@Ir Bi6 allowance for depreciation by wear and tear 耗损折旧免税额
Ng=XH"ce~ allowance for funeral expenses 殡殓费的免税额
D9 `J||]E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
# T_m|LN 7 allowance for repairs and outgoings 修葺及支出方面的免税额
B
^>} M allowance to debtor 给债务人的津贴
'?Fw]z1$ alteration of capital 资本更改
K4938
v alternate trustee 候补受托人
8$</HNu, amalgamation 合并
Z%_"-ENT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[>l 2E ambit of charges 征税范围；收费范围
QT X5F5 w amended valuation 经修订的估值
Bu4J8eLx American Commodities Exchange 美国商品交易所
PScq-*^ American Express Bank Limited 美国运通银行
t.'| [pOV American Stock Exchange 美国证券交易所
JD1IL` ta; amortization 摊销
9AQMB1D*v4 amount due from banks 存放银行同业的款项
kc#<Gr& Z& amount due from banks abroad 存放海外银行同业的款项
}!{9tc$<b amount due from holding companies 控股公司欠款
] ;X [x s amount due from local banks 存放本港银行同业的款项
F!m/n !YR amount due to banks 银行同业的存款
ge*(w{|x amount due to banks abroad 海外银行同业的存款
R$qp3I amount due to holding companies 控股公司存款
3Z.<=D amount due to local banks 本港银行同业的存款
'r_{T= amount due to outport banks 外埠银行同业的存款
O/EI8Qvm amount for note issue 发行纸币的款额
IK~'ke amount of bond 担保契据的款额
!bEy~. amount of consideration 代价款额
a (>o QG8F amount of contribution 供款数额
-90qG"@ amount of indebtedness 负债款额
!ER,o_ T< amount of principal of the loan 贷款本金额
,CACQhrng amount of rates chargeable 应征差饷数额
r9:Cq amount of share capital 股本额
2xy
&mNx amount of sums assured 承保款额
q)S70M_1 amount of variation 变动幅度
x;d*?69f] amount of vote 拨款数额
xD[O8vQE amount payable 应付款额
u x-pu G amount receivable 应收款额
Kgev*xg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0< i]ph analysis 分析
^&gu{kP ancillary risk 附属风险
|#hj O3 annual account 周年帐目；周年帐目报表；年度决算；年结
GF(<!PC annual accounting date 年结日期
@lvvI< U annual allowance 每年免税额；年积金；年度津贴；年津
I9JiH,+ annual balance 年度余额
mI5BJ annual disposable income 每年可动用收入
C:Tjue{G2 annual estimates 周年预算
)*!"6d)^ annual fee 年费
P,.<3W"4i annual general meeting 周年大会
F$[1Kj S annual growth rate 年增率；每年增长率
2flgfB}2k annual long-term supplement 长期个案每年补助金
)3h%2C1uM annual pensionable emolument 可供计算退休金的年薪
b|7c]l annual report 年报
~loJYq'y Annual Report on the Consumer Price Index 《消费物价指数年报》
{Dv^j# annual return 周年报表；周年申报表；每年报税表格
5LJUD>f9 Z Annual Return Rules 《周年报表规则》
>,JLYz|</ annual review of consumer prices 每年消费物价回顾
xqV>m annual roll-forward basis 逐年延展方式
7S"W7O1> annual salary 年薪
{J_1.uN= annual statement 年度报表；年度决算表
D|zlC,J, 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~U# uoC annuitant 年金受益人
|^ z?(?w annuity 年金
VXr'Z annuity contract 年金合约
(N6 3k1M annuity on human life 人寿年金
=b\k$WQ_( antecedent debt 先前的债项
} 6Y D5?4 ante-dated cheque 倒填日期支票
a ~#MMl anticipated expenditure 预期开支
c i]IH]x anticipated net profit 预期纯利
i7@qfe$fR anticipated revenue 预期收入
cL/ 6p0S anti-inflation measure 反通货膨胀措施
fb8"hO]s anti-inflationary stance 反通货膨胀立场
?9jl8r> apparent deficit 表面赤字
`$V7AqX ( apparent financial solvency 表面偿债能力
V4c$V]7 apparent partner 表面合伙人
>GR L5Iow application for personal assessment 个人入息课税申请书
e+Qq a4 application of fund 资金应用
Z' cQ<
f application to release as liquidator and to destruct the books of accounts and documents
cY &SKV# 申请免除清盘人职务及毁灭帐簿与文件
/ {|< 3CEe appointed actuary 委任精算师
EvA{@g4> appointed auditor 委任核数师；委任审计师
bwH l}3 appointed trustee 委任的受托人
G8Hj< 3` appointer 委任人
]
T `6Hz! apportioned pro rata 按比例分摊
JPeZZ13sS apportionment 分配；分摊
TRB)cJZ? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
if|j)h& apportionment formula 分摊方程式
M6$9- apportionment of estate duty 遗产税的分摊
EVovx7dr appraisal 估价；评估
",U>;` appreciable growth 可观增长
j W a% vA appreciable impact 显着影响
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L;*G4| appreciable increase 可观增长
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[k:` appreciation 增值；升值
014p = W appreciation against other currencies 相对其他货币升值
P<Wtv;Z1Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g[Tl#X7F appreciation tax 增值税
] qT\z<} appropriation 拨款；拨用；拨付
N #C"@,}Y appropriation account 拨款帐目
eVRFb#EU0e Appropriation Bill 拨款法案
`jl 1Q,~2r appropriation-in-aid system 补助拨款办法
irqNnnMGEa approved assets 核准资产
cQ:Y@f 9 approved basket stock 认可一篮子证券
}zA
kUt approved budget 核准预算
K 6vF}A| approved charitable donation 认可慈善捐款
hqEn D approved charitable institution 认可慈善机构
x2@Q5|a approved currency 核准货币；认可货币
;4E.Yr* approved estimates 核准预算
M$|r8%z1 approved estimates of expenditure 核准开支预算
/jBjqE ;_ approved overseas insurer 核准海外保险人
wI\
n%# approved overseas trust company 核准海外信托公司
MjGeH>c approved pooled investment fund 核准汇集投资基金
["5Z =4 approved provident fund scheme 认可公积金计划
fpj,~+ approved provision 核准拨款
QfLDyJ v`e approved redeemable share 核准可赎回股份
&4g]#A >@ approved regional stock 认可地区性证券
@fDWp/ approved retirement scheme 认可退休金计划
ZS\ jbii8 approved subordinated loan 核准附属贷款
BQ&G7V arbitrage 套戥；套汇；套利
I/whpOg arbitrageur 套戥者；套汇者
yJ(B PSt arbitrary amount 临时款项
43i@5F] arrangement 措施；安排；协定
g>]) O arrears 欠款
Vl91I+Ev arrears of pay 欠付薪酬
iy{ n"#uX arrears of revenue 逾期未收税款；逾期未收的帐项
xwSi}. articles of association 组织章程；组织细则；组织章程细则
+ -[M 7J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$UgQ1Qc ascertainment of profit 确定利润
2(_+PQ6C= "Asia Clear" “亚洲结算系统”
b< ]--\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^|h5*Tb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
F*&A=@/3 Asian Development Fund [ADF] 亚洲发展基金
UIhU[f] Asian dollar bond 亚洲美元债券
N>Dr
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6EHYIN^D Asian dollar rate 亚洲美元利率
<"Ox)XG3]W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-\Y"MwIED Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Idq &0<I asked price 沽盘；喊价；索价；卖方报价
B hO*Pfs assessable income 应评税入息
3<5E254N assessable loss 应评税亏损
P>*B{fi^ assessable profit 应评税利润
*aE/\b assessable value 应评税值
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'hk)5| assessed profit 估定利润
vr /O%mDp assessed value 经评估价值
vDG AC' assessment 评税；评定；估价；评税单
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assessment number 评税编号；估价编号
3~Qvp )~ assessment of additional tax 补加税评税
?Cg",k ' assessment of performance 业绩评估；实绩评价
s~A#B)wB Assessor 评税主任
`WjRb asset price bubbles 资产价格泡沫
= F!_ivV asset-backed securities 具资产保证的证券
x,f=J4yco assets accretion 资产增值
=dVPx<l5 assets and liabilities 资产与负债
p2v+sWO assets betterment statement 资产递增表；资产改进表
c ilo8x` assets lending 实物放款；有抵押贷款
){XaO;k< ] assets of the company passing on the death 死者去世时转移的公司资产
zv1#PfO@) assets pledged as security for liabilities 用作负债抵押的资产
5PaOa8=2f assets portfolio 资产投资组合
`y1ne x-0 assets price 资产价格
jFa{h! assets quality 资产质素
'<Nhq_u{ assets realization 资产变现
T FIP>$*_C assets refinancing arrangement 资产再集资安排
/dT7:x* assets securitization 资产证券化
!B&OK&* assets situated outside Hong Kong 在香港以外地方的资产
M
Y2=lT assets stripping 削减资产；拆卖资产
XI4le=^EM assets value 资产值
*]L(,_:" assignee 承让人
)# ^5$5 assignment 转让；转让书；转让契
v/W\k.?q/ assignment of interest 权益转让
:h4Nfz( assignment of letters patent and trade mark 专利证书及商标转让
&#k eI., assignment of property 物业转让；物业转让书
j|Q*L<J
assignment right 转让权
\Vc-W|e assignor 转让人
@
m' z m: associate 有联系的人；有关连人士；相联者；合伙人；联系人
xJ2 DkZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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w9p associate member 附属会员
j -H2h associated body corporate 相联法人团体
a&'!g)d associated company 相联公司；联属公司
q<5AB{Oj? associated corporation 相联法团
nnv& ~C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k9V#=,K0 公认会计师公会〔英国〕
nfL -E:n= Association of Futures Exchange Brokers 香港期货经纪协会
uBr^TM$k& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XL10W ^ association of underwriters 承保人组织
!foiGZ3g assumption of control 接管
HDV@d^]- assurance 担保；保险；转易；转易书
4#dS.UfI assurance of interest 权益的转易
p!b_tyJ at 19XX price 按一九ＸＸ年价格计算
W%6Y?pf)z at a discount 按赔价计算；按贴水价格计算；打折扣
nIckI!U#D at a premium 按溢价计算；按升水价格计算
%%7~<=rk at call 通知付款；按通知
ji8)/ at constant market price 按固定市价计算
~8A !..Z at constant price 按固定价格计算
GKT^rc-YT- at cost 按成本计算
nm8 XHk] at current market price 按当时市价计算；按现时市价计算
t08E
2sI at current price 按当时价格计算；按现时价格计算
u3[A~V|0= at factor cost 按要素成本计算；按生产要素成本计算
JB}jt)ol% at money-of-the-day price 按付款当日价格计算
=>y%Aj&4 at or better 按指定或较佳价位〔买卖指令〕
;5AN w"Dq at par 按面值计算；平价
s-S#qGZ at sight 见票即付
bhqV2y*' at the close 按收市盘
<Q x]"ZP% at the opening 按开市盘
Hzn6H4Rc attestation 见证；见证条款
_J N$zZ{ at-the-money option 平价期权
B&bQv dp attorney 受权人；受托代表人
"8BZj;yS attornment 新拥有人承认书
jDyG~de attributable profit 可归属利润
UWf@(8 attributable share value 可归属股份价值
NFAjh?# Auckland Stock Exchange 奥克兰证券交易所
$,s"c(pv[, auction 拍卖
`dGcjLs Iz auctioneer 拍卖商
PQ}owEJ2eM audit 审计；核数
eG\|E3 Cb9 Audit Commission 审计署
OY bgt4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
h)~i ?bq!/ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
H
N )@sLPc audit review 帐目审查
eHIsTL@Fp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_e9S"`` audited account 审计帐目；经审计的帐目
`~+1i5-} audited annual account 经审计的周年帐目
Z7$"0% audited balance sheet 经审计的资产负债表
W xgA{q7: auditor 核数师；核数主任；审计师
Xy[ *)< auditor's certificate 核数师证明书；审计师证明书
/'g /yBY auditor's report 核数师报告；审计师报告
`P(Otr[6 Aussie bond 澳元债券
40M/Gu: austerity budget 紧缩预算
$-J=UT2m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x2 _?B[z Australia All Ordinaries Index 澳洲所有普通股票指数
9p ehQFfH Australian Dollar [AUD] 澳元
IXz)xdP Australian Options Market 澳大利亚期权市场
y%wjQC 0~ Australian Securities Commission 澳洲证券事务监察委员会
&_Vd Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%]KOxaf_z Australian Stock Exchange 澳大利亚证券交易所
>3,t`Z : Austrian Schilling [ATS] 奥地利先令
9 M<3m authentication 认证；鉴证
_d J" 2rx authority to purchase 委托购买证；委购书
;oT!\$Mu authorization 认可；核准；授权；授权书
+eIX {J\s authorization by direction 指示授权
$Fr>'H+i authorization by instruction 指令授权
m })EYs1 authorization by warrant 令状授权
@D3|Ak 1 authorization of unit trust 单位信托的认可
aj\
zc I authorized agent 指定代理人
sf(2~BMQI authorized capital 法定资本
.! ><qV g authorized clerk 出市员
V= +wsc authorized dealer 认可交易商
k% -S7iQ authorized financial institution 认可财务机构
ww^!|VVa authorized fund 认可基金
&>KZ4%&? authorized fund house 获授权的基金公司；认可基金公司
0Xe?{!@a authorized institution 认可机构
:tTP3 t5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wpW3%r;9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
IMF9eS{L authorized insurer 获授权保险人；获认可承保人
'xn3g ;5 authorized investment 特准投资项目
kbR!iPM-; authorized person 获授权人
8
FJ>W. authorized representative 获授权代表
m0$~O5|4 authorized share capital 法定股本
q>^x ,:L automated quotation system 自动报价系统
RY\[[eG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!
,v!7I 自动交易系统〔香港期货交易所有限公司〕
zmEg 4 v'I automatic adjustment mechanism 自动调整机制
^5- 8'9 w automatic adjustment system 自动调整系统
cCWk^ lF], Automatic Clearing House 自动票据交换所
~A-1x!YiU automatic exchange rates accumulation system 自动化汇率累集系统
M<KWx'uV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
aplOo[ automatic teller machine [ATM] 自动柜员机
iAd3w 6 autopay 自动转帐
^~65M/ available assets 可用资产
S(Ej: H available fiscal reserve 现存财政储备
/^jV-Z` available profit 可用利润
fMSB Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C EMe2~ average 平均；平均数；海损
LNU#NJ^Axt average basic salary 平均基本薪金
u&7c2|Q average consumer expenditure 平均消费开支；一般消费开支
ML= :&M!ao average cost 平均成本
Oq W (C average cost of land production 增辟土地平均成本
d7)EzW|I; average daily turnover 平均每日成交额
PRpW*#"EI average daily wage rate 平均每日工资率
"^3pP(8;~ average expenditure pattern 平均开支模式
P m} average growth rate 平均增长率
A"PmoV?lAm average net fixed assets 固定资产平均净值
E5EAk6 average of relatives 相对价格平均数
q n2X. _` average price 平均价格
^CtA@4 average propensity to consume 平均消费倾向；一般消费倾向
6%8 ,OOS average propensity to save 平均储蓄倾向；一般储蓄倾向
`& rt>Bk / average rate 平均率
J-3%.fX, average revenue 平均收入；平均收益
)c"m:3D@ average stock 平均库存；平均存货
_R ] qoUw; average yearly rent 平均年租
qyl9#C(a avoidance of double taxation 避免双重课税
/"LcW"2;N avoidance of tax 避税
