A:
tx ;DMxN!W A share Ａ股；甲类股份
;J pdnV abatement of tax 减税；减扣免税额
UD [S>{
ABN AMRO Bank N.V. 荷兰银行
mg)lr&-b above-the-line expenditure 线上项目支出；经常预算支出
1E!0N `E above-the-line receipt 线上项目收入；经常预算收入
-}k'a{sj= ABSA Asia Limited 南非联合亚洲有限公司
lpkg( J#& absolute change 绝对数值变更
0 j%@P[zQ absolute expenditure 实际开支
-bSe=09;S| absolute guideline figure 绝对准则数字
2X2 ,( D! absolute interest 绝对权益
QZk:G+ $ absolute order of discharge 绝对破产解除令
vTY I
ez`g absolute profit margin 绝对利润幅度
MjC;)z absolute value 实值；绝对值
Ky`rf}c I> absolutely vested interest 绝对既得权益
V%&t'H{ absorbed cost 已吸收成本；已分摊成本
-CW&! oW absorption 吸收；分摊；合并
Xg.'<.!g0 absorption rate 吸收率；摊配率；分摊率
/E(H`;DG ACB Finance Limited 亚洲商业财务有限公司
2XrPgq' acceptable form of reciprocity 合理的互惠条件
xd8UdQ, lt acceptable rate 适当利率；适当汇率
=9n$ at$l@ acceptance agreement 承兑协议
&9\z!r6 mc acceptance for honour 参加承兑
`pY\Mmgv1 acceptor 承兑人；接受人；受票人
i%H_ua acceptor for honour 参加承兑人
(5?5? < accident insurance 意外保险
Okca6=2" Accident Insurance Association of Hong Kong 香港意外保险公会
(A?{6 accident insurance scheme 意外保险计划
0~RsdQGqC accident year basis 意外年度基准
d
-6[\S# accommodation 通融；贷款
w3:WvA5jt accommodation bill 通融票据；空头票据
Q17"hO>kC accommodation party 汇票代发人
ZC3b9:tk account balance 帐户余额；帐户结余
4*OL^ \% account book 帐簿
N]: "3?% account collected in advance 预收款项
v,r}q1.E} account current book 往来帐簿
xEaRuH c account of after-acquired property 事后取得的财产报告
k e|v|@ account of defaulter 拖欠帐目
94%gg0azp account payable 应付帐款
I jN3 jU account payee only [A/C payee only] 只可转帐；存入收款人帐户
';??0M account receivable 应收帐款
12Qcjj%F* account receivable report 应收帐款报表
0 m,A`*o account statement 结单；帐单；会计财务报表
!cw<C* account title 帐户名称；会计科目
0Mt2Rg} accountant's report 会计师报告
wo7.y["$ Accountant's Report Rules 会计师报告规则
~6 @zXHAS accounting and auditing procedure 会计与审计程序；会计与核数程序
zvL&V
.> Accounting Arrangements 《会计安排》
~\/>b}^uf' accounting basis 会计基础
c\UVMyE accounting by Official Receiver 破产管理署署长呈交的帐目
} gyJaM A Accounting Circular 《会计通告》
VB*N;bM^ accounting class 会计类别
(6z^m?t? accounting date 记帐日期；会计结算日期
exV6&bdu accounting for money 款项核算
Ken |!rL Accounting Officer 会计主任
F CQoz"M accounting period 会计报告期；会计期
W^0F(9~!( accounting policy 会计政策；会计方针
m_~
p G accounting practice 会计惯例
qAm$yfYs` accounting principle 会计准则
k(o[T),_%0 accounting record 会计记录
}uWJ accounting report 会计报告
qf+jfc(Iby Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%([$v6y Accounting Society of China 中国会计学会
O YC4iI accounting statement 会计报表
+GI[
Kq accounting system 会计制度；会计系统
pOD| accounting transaction 会计事项；帐务交易
nWN~ G accounting treatment 会计处理
Y32F { z accounting year 会计年度
]>/Y U*\ accretion 增值；添加
:ORCsl6- accrual 应计项目；应累算数目
sF]v$ kq accrual basis 应计制；权责发生制
y?<[g;MuT accrual basis accounting 应计制会计；权责发生制会计
y# HD1SZ accrue 应累算；应计
!^!<Xz; accrued benefit 应累算利益
PB4E_0}h accrued charges 应计费用
KM 4w{ accrued cumulative preference share dividend 应累算的累积优先股股息
F
}pS'Y accrued expenses 应累算费用
+,7 dj:0S accrued interest payable 应付利息；应计未付利息
c a_N76o! accrued interest receivable 应收利息；应计未收利息
[e3|yE6 accrued right 累算权益
-'JTVfm. accruing profit 应累算的利润
'*!R
gbj; accumulated fiscal reserve 累积财政储备
*jGB/ y accumulated profit 累积利润；滚存溢利
[6 wI22 accumulated reserve 累积储备
mc|T }B accumulation of surplus income 累积收益盈余
vX )6N #D! acquired assets 既得资产
t*<vc]D acquisition 收购；购置；取得
EG&^;uU acquisition cost 购置成本
n=r}jRH1 acquisition expenses 购置费用
:7Rs$
-*Uk acquisition of 100% interest 收购全部股权
Xn"n5 =M acquisition of control 取得控制权
m0 ]LY-t acquisition of fixed assets 购置固定资产
*x`z5_yfO acquisition of shell “买壳”
FFbMG:>: acquisition price 收购价
4DEsB)%X act of God 天灾
cGkl=-oQ' acting partner 执事合伙人
R%aH{UhE` active market 买卖活跃的市场；交投畅旺的市场；旺市
J><O
51 active partner 积极参与的合伙人
L;nRI. active trading 交投活跃
52m^jT Sx actual circulation 实际流通
Q6,rY (b6 actual cost 实际成本
]? -56c, actual expenditure 实际开支；实际支出
)]J I Q"rR actual income 实际入息；实际收入；实际收益
5 h1!E actual market 现货市场
C-qsyJgZ y actual price 现货价；实际价格
>tr?5 iKxc actual profit 实际利润
_4o2AS : j actual quotation 实盘；实际价位；实际报价
2F! K
}aw actual year basis 按实际年度计算
Y@KZ:0< actuals 实货
nX5*pTfjL3 actuarial investigation 精算调查
&Xe r#6~ actuarial principle 精算原则
jCW>=1:JGY actuarial report 精算师报告
(&PamsV*8 Actuarial Society of Hong Kong 香港精算学会
'nP'MA9b;a actuarial valuation 精算师估值
PZNo.0M70 actuary 精算师
vb q I$F[s ad referendum agreement 暂定协议；有待覆核的协定
w?C _LP ad valorem duty 从价税；按值征税
E2(;R!ML# ad valorem duty system 从价税制
- c<<A.X ad valorem fee 从价费
MP[v 9m@ ad valorem tariff 从价关税
\*LMc69
additional allowance 额外免税额
n8[sR;r5f additional amount for unexpired risk 未过期风险的额外款额
x @DXW( additional assessable profit 补加应评税利润
eno *JK additional assessment 补加评税
{,IWjt &> additional commitment 额外承担
?M Kf=! w additional commitment vote 额外承担拨款
X$ /3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\q3H #1A additional dependent parent allowance 供养父母额外免税额
ty P-J4J additional provision 额外拨款
m8 0+b8b additional stamp duty 附加印花税
\2_>$:UoV additional tax 补加税罚款；补加税款
TzPx4L 6? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/T#<g: adjudged bankrupt 被裁定破产
x)"=*Jj adjudicated bankrupt 裁定破产人
6i.'S5. adjudication fee 裁定费；评定印花税额手续费；评估契据费
t
vk^L3=< adjudication of bankruptcy 裁定破产；宣告破产
[7<X&Q adjudication of insolvency 裁定无力偿还债务
zmr=iK adjusted actual 经调整的实数；调整后的实数
^+`vh0TPQ adjusted current assets 经调整的流动资产；调整后的流动资产
&@dMk4BH< adjusted figure 经调整的数字；调整后的数额
,Lv} Xku adjusted liabilities 经调整的负债；调整后的负债
c::x.B"w adjusted loss 经调整的亏损；调整后的亏损
MF 5w.@62X 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
@KOa5-u adjusted profit 经调整的利润；调整后的利润
y{u6 t 3 adjusted surplus 经调整的盈余额；调整后的盈余额
yl 0? Y adjusted value 经调整的价值；调整后的价值
{6 #3` adjustment 调整；修订；理算〔保险〕
O b8[P= adjustment centre 调剂中心
3;>(W adjustment lag 调整过程的时间差距；调整时差
m*i~Vjxj-m adjustment mechanism 调整机制
L%B+V;<h3 adjustment of loss 亏损调整
=v:_N.Fh-c adjustment process 调整过程；调整程序
r0\bi6;s/ adjustment range 调整幅度
DIk$9$"<x administered exchange rate 受管制汇率
X'k w5P!sq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.kC}. Q_ administration expenses 行政费用
H kg@M?( administration fee 手续费；行政费
n:wn(BC3 administration in bankruptcy 破产管理
#H!~:Xu administration order 遗产管理令
J3:P/n& administrator 管理人；遗产管理人
S<Q1
&], administrator of the estate 遗产管理人
<(f4#B P admission of debt 债项承认书
4 T^M@+&| admission of proof 接纳债权证明
\W= advance 放贷款项；垫付款项；预支款项；预付款项
G K&yP%Z3 advance account 暂支帐目；预付款帐户
So`xd
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+D
h=D* advance from shareholder 股东垫款
I]k'0LG*^ advance pending reimbursement 预支以待日后付还
{_q2kk advanced economy 先进经济体系
Phb<##OB advancement 预付；预付财产
T&R `s+7 advances warrant 垫款令
n|,Es!8:o advancing 贷出
2$\f !6p adverse balance 逆差
s|,]Nb=z/ adverse exchange 逆汇
d\) v62P advertisement addressed to shareholders 在报章刊登的致股东通告
]ei] )
JI advice for collection 托收通知书
W!X#:UM) advice of drawing 提款通知书；汇票通知书
c U{LyZp advice of payment 付款通知
+Og O<P Advisory Committee [Securities and Futures Commission]
8U;!1!+
7) 谘询委员会〔证券及期货事务监察委员会〕
{;p /V\ Advisory Committee on Diversification 经济多元化谘询委员会
8ZIv:nO$ affidavit 誓章；遗产申报誓章
(XW#,=rYk affidavit of no receipt 述明无收款的誓章
spl*[ d affiliate 联号；联营公司；附属公司
qb" ! affiliated company 附属公司；联号；联营公司
`Mjm/9+18 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
SQ.4IWT(hR affordability 负担能力
htF&VeIte African Development Bank [AfDB] 非洲开发银行
(v I7qD_ after-acquired property 事后取得的财产
R(zsn; after-hours dealing 市后交易
wz,
\zh after-tax profit 税后盈利；税后利润；税后溢利
wR;l"*j agency agreement 代理协议
#5H@/o8!s= agency expenses 代理机构的开支
EXBfzK)a agency fee 代理费
Iewq?s\Fo Agency Law 《代理法》
wZC 'BLD agent 代理人；承销人
'@fk(~| agent of company 公司代理人
&>s(f-\8 agent's fee 代理人费；经纪费
>)N#n` aggregate 总计；总数；总体数字
} 2\"(_ aggregate amount 总款额；总额
>|iy= Zn%' aggregate assets and liabilities 总体资产与负债
JHQ8o5bEQp aggregate at constant price 按固定价格计算的总体数字
#z y %B aggregate demand 总需求
0)P18n"$ aggregate gross position 总持仓量
Fx@
{] aggregate limit 总限额
:EO}uP2 aggregate of salaries tax 合计薪俸税
sRMzU aggregate performance 总体表现；总体业绩
TgUQD(d^ aggregate supply 总体供应
FdSa Ood8 aggregate surplus 总盈余
w(G(Q>GI aggregate total 整体总额
ALw uw^+ aggregate value 总值；合计价值
@i`gR% aggregated basis 合计基准
w+MdQ@'5 aggregated net chargeable income 合计应课税入息实额
<pE G8_{} aggregation 合并计算；合计；总和
o?b%L aggregation of incomes of husband and wife 夫妇入息合并计算
;T_9;RU<'b aggregation of property 财产的总和
{ c J6Lq& agio 差价；贴水
h)<R#xw 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》
)8<X6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c8'8DM 《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》
I#Bz
UF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g@U#Y#b@" 《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*lLZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`j(+Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tS9m8(Hr%Q agreement for a settlement 授产协议
1y @ - agreement for assignment 转让协议
-m @s
9k agreement for sale 售卖协议；买卖协议
ew"Fr1UGYZ agreement for sale and purchase 买卖协议
7&QVw(:)M agreement for the payment of interest 支付利息协议
oby*.61?5l agreement for the repayment of money 还款协议
;?[~] " agreement of reinsurance 再保险协议
[ a`i{(! Agricultural Bank of China 中国农业银行
\8$`:3,@ air passenger departure tax 飞机乘客离境税
C=]3NB>Jc Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=; `YtOL airport tax 机场税
w %zw+E alcohol duty 酒精税
F9<OKc XH alienation 让与；让渡；转让
Ya_6Zd4O alimony 生活费；赡养费
[x)e6p ) All Ordinaries Index [AOI] 所有普通股指数
O MZT\$9yT all risks 全险；综合险
m3WV<Cbz All Sales Record for Stock Market 《股票市场成交报告》
w\mF2h Allied Capital Resources Limited 新联财务有限公司
N<{ `n ; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
};j&)M allocation letter 拨款信件
esHiWHAC
allocation of fund 分配款项；预留款项
x L BG}C allocation of profit 利润分配；溢利分配
|")x1' M allocation warrant 拨款令
` u}x:f ! allotment 分配；配股
\1Bgs^ allotment notice 股份配售通知；配股通知
$W?XxgkB? allotment of shares 股份分配
J#kdyB muO allowable 可获宽免；免税的
w*
I+~o- allowable business loss 可扣除的营业亏损
c] ]F`B allowable expenses 可扣税的支出
s6D-?G*u%8 allowance 免税额；津贴；备抵；准备金
j{^(TE allowance for debts 债项的免税额
s/^k;qw allowance for depreciation by wear and tear 耗损折旧免税额
VZ,T`8" allowance for funeral expenses 殡殓费的免税额
cD x^}N! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Wk|z\ OR( allowance for repairs and outgoings 修葺及支出方面的免税额
Chua>p!$g allowance to debtor 给债务人的津贴
O) Qz$ alteration of capital 资本更改
zfZDtKq alternate trustee 候补受托人
m=9 N^_ amalgamation 合并
H6I #Xj ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}"-r;i ambit of charges 征税范围；收费范围
| rvr Sab) amended valuation 经修订的估值
f+920/>!Z American Commodities Exchange 美国商品交易所
R\}YD* American Express Bank Limited 美国运通银行
M BT-L American Stock Exchange 美国证券交易所
^55?VQB amortization 摊销
m@@QT< amount due from banks 存放银行同业的款项
HFr3(gNj@ amount due from banks abroad 存放海外银行同业的款项
Wy 4^mOv amount due from holding companies 控股公司欠款
A|J\X=5 amount due from local banks 存放本港银行同业的款项
OGFKc# amount due to banks 银行同业的存款
k~R[5W|' amount due to banks abroad 海外银行同业的存款
[FL I+;gY amount due to holding companies 控股公司存款
[*G2wP[$ amount due to local banks 本港银行同业的存款
Fjzk;o amount due to outport banks 外埠银行同业的存款
@>]3xHE6#= amount for note issue 发行纸币的款额
@"!SU' * amount of bond 担保契据的款额
q(7D8xG;F amount of consideration 代价款额
5avO48;Vc amount of contribution 供款数额
u\xm8}A amount of indebtedness 负债款额
@9h#o5y q amount of principal of the loan 贷款本金额
!`_f\ amount of rates chargeable 应征差饷数额
PR?cl g=z amount of share capital 股本额
:#}`uR,D/ amount of sums assured 承保款额
f
99PwE(= amount of variation 变动幅度
m't k#C amount of vote 拨款数额
50&F#v%YB amount payable 应付款额
9ojhI=: amount receivable 应收款额
gcxk 'd Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d mz3O(]$ analysis 分析
f>dkT'4 ancillary risk 附属风险
,7P^]V1 annual account 周年帐目；周年帐目报表；年度决算；年结
!P$xh annual accounting date 年结日期
zRu`[b3u< annual allowance 每年免税额；年积金；年度津贴；年津
dLf8w>i`T annual balance 年度余额
%B*dj 9n^q annual disposable income 每年可动用收入
2-0cB$W+ annual estimates 周年预算
)^H9C "7T annual fee 年费
B: ~ ;7A\ annual general meeting 周年大会
05B+WJ1 annual growth rate 年增率；每年增长率
MuGg
z>CV[ annual long-term supplement 长期个案每年补助金
}qhK.e annual pensionable emolument 可供计算退休金的年薪
5$U>M annual report 年报
k W&Z%k Annual Report on the Consumer Price Index 《消费物价指数年报》
qD*\}b]9I
annual return 周年报表；周年申报表；每年报税表格
LFyceFbm Annual Return Rules 《周年报表规则》
l7,qWSsn K annual review of consumer prices 每年消费物价回顾
Zk
Uun iO annual roll-forward basis 逐年延展方式
~,2hP
~ annual salary 年薪
t3$gwO$ annual statement 年度报表；年度决算表
}G+A_HF ^ 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
Uob |Q=MQ annuitant 年金受益人
Ok&>[qu annuity 年金
HY;?z `= annuity contract 年金合约
%uVJL z annuity on human life 人寿年金
Lc<xgN+cJ antecedent debt 先前的债项
/dt!J
`: ante-dated cheque 倒填日期支票
U!:!]DX( anticipated expenditure 预期开支
oxQID anticipated net profit 预期纯利
_M[ [vXH anticipated revenue 预期收入
WgJAr73
l anti-inflation measure 反通货膨胀措施
q_y,j & anti-inflationary stance 反通货膨胀立场
;&6PL] /d apparent deficit 表面赤字
;-pvc<_c< apparent financial solvency 表面偿债能力
wp. e3l apparent partner 表面合伙人
q YZ7Zt; application for personal assessment 个人入息课税申请书
Q5nyD/k4c application of fund 资金应用
F9P 0cGDs application to release as liquidator and to destruct the books of accounts and documents
4> VZk^%b# 申请免除清盘人职务及毁灭帐簿与文件
yVHl T appointed actuary 委任精算师
n/oipiYx appointed auditor 委任核数师；委任审计师
d[e: }1 appointed trustee 委任的受托人
07Q[L'}y@ appointer 委任人
FJ~_0E#L apportioned pro rata 按比例分摊
^FM9} t/U, apportionment 分配；分摊
]H#Rm#q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s9kL B. apportionment formula 分摊方程式
q 'F_ j" apportionment of estate duty 遗产税的分摊
yj'' \ appraisal 估价；评估
19 wqD IE0 appreciable growth 可观增长
<ytKf<a%e appreciable impact 显着影响
n X\]i~ appreciable increase 可观增长
; [%}Xx appreciation 增值；升值
BrH;(*H)8 appreciation against other currencies 相对其他货币升值
I.+)sB?5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
cJ##K/es appreciation tax 增值税
k> & s( b appropriation 拨款；拨用；拨付
P!+nZXo appropriation account 拨款帐目
\1mM5r~ Appropriation Bill 拨款法案
~Oq,[,W appropriation-in-aid system 补助拨款办法
R``V Q approved assets 核准资产
9LO.8Jy approved basket stock 认可一篮子证券
e9 @fQ approved budget 核准预算
j%Z{.>mJ approved charitable donation 认可慈善捐款
x*&&?nV Iz approved charitable institution 认可慈善机构
#VdI{IbW approved currency 核准货币；认可货币
E)Qh]:<2v approved estimates 核准预算
PR@4' r|a approved estimates of expenditure 核准开支预算
7s8<FyFsjd approved overseas insurer 核准海外保险人
5m.KtnT) approved overseas trust company 核准海外信托公司
.\~P -{Hd approved pooled investment fund 核准汇集投资基金
?3, 64[ approved provident fund scheme 认可公积金计划
Dg >'5`& approved provision 核准拨款
4ZJT[zi approved redeemable share 核准可赎回股份
)yNw2+ ~5 approved regional stock 认可地区性证券
r` `i C5Ii approved retirement scheme 认可退休金计划
AqbT{,3yW approved subordinated loan 核准附属贷款
#Emff VtY arbitrage 套戥；套汇；套利
R_>TEYZ arbitrageur 套戥者；套汇者
u1) TG "+0 arbitrary amount 临时款项
W]D`f8r9 arrangement 措施；安排；协定
/ }X suH arrears 欠款
1%hM8:)i_ arrears of pay 欠付薪酬
r($_>TS&" arrears of revenue 逾期未收税款；逾期未收的帐项
foz5D9sQ articles of association 组织章程；组织细则；组织章程细则
85|95P. < Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+# RlX3P ascertainment of profit 确定利润
cl8_rt "Asia Clear" “亚洲结算系统”
3W-NS ~y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P10p<@? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
E]H Asian Development Fund [ADF] 亚洲发展基金
tC?A so Asian dollar bond 亚洲美元债券
LPapD@Z Asian dollar market 亚洲美元市场
t}XB| h Asian dollar rate 亚洲美元利率
otz_nF;E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
we\b ] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2JA&{ch asked price 沽盘；喊价；索价；卖方报价
n4v Xm assessable income 应评税入息
3j+=3n, assessable loss 应评税亏损
y4/ >Ol] assessable profit 应评税利润
N8 kb-2 assessable value 应评税值
i_0 ,BV C assessed profit 估定利润
WAwf L? assessed value 经评估价值
9*=@/1 assessment 评税；评定；估价；评税单
HTDyuq s assessment number 评税编号；估价编号
7"n)/;la assessment of additional tax 补加税评税
6)#- 5m assessment of performance 业绩评估；实绩评价
rKzv8d Assessor 评税主任
ayH%
qp asset price bubbles 资产价格泡沫
|
or 8d>, asset-backed securities 具资产保证的证券
4>$
;gH assets accretion 资产增值
m0 I # assets and liabilities 资产与负债
h/1nm U] assets betterment statement 资产递增表；资产改进表
^<> Jw%H assets lending 实物放款；有抵押贷款
y \)G7
( assets of the company passing on the death 死者去世时转移的公司资产
us\%BxxI9 assets pledged as security for liabilities 用作负债抵押的资产
}_a +X assets portfolio 资产投资组合
PTzp;. assets price 资产价格
KH2F#[
!Lw assets quality 资产质素
Y8 J ;+h9 assets realization 资产变现
HzD> -f assets refinancing arrangement 资产再集资安排
vbRrk($` assets securitization 资产证券化
(>rS
_#^ assets situated outside Hong Kong 在香港以外地方的资产
wR Xn9 assets stripping 削减资产；拆卖资产
t<!+b@l 5 assets value 资产值
YQ 8j assignee 承让人
P\22op_te- assignment 转让；转让书；转让契
+}c|O+6g assignment of interest 权益转让
jh 7p62 R assignment of letters patent and trade mark 专利证书及商标转让
W(uP`M%][0 assignment of property 物业转让；物业转让书
QJM-`( assignment right 转让权
$[M} K assignor 转让人
r/CEYEJ &X associate 有联系的人；有关连人士；相联者；合伙人；联系人
U`b C>sCp Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_W @,@hOH associate member 附属会员
fa!3/X+ associated body corporate 相联法人团体
lFp!XZ! associated company 相联公司；联属公司
f
MY; associated corporation 相联法团
).0V%}> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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K4!q' 公认会计师公会〔英国〕
/S7+B ] Association of Futures Exchange Brokers 香港期货经纪协会
]z-']R; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9RG\UbX)^| association of underwriters 承保人组织
!l Q#sL` assumption of control 接管
Z?~gQ
$ assurance 担保；保险；转易；转易书
`e'G.@ assurance of interest 权益的转易
.k# N7[q= at 19XX price 按一九ＸＸ年价格计算
IWjR 0 at a discount 按赔价计算；按贴水价格计算；打折扣
CRZi;7`*1 at a premium 按溢价计算；按升水价格计算
I@3Q=14k% at call 通知付款；按通知
B>~k).M&, at constant market price 按固定市价计算
awj+#^ at constant price 按固定价格计算
"n{9- VEmN at cost 按成本计算
4R& *&GZ# at current market price 按当时市价计算；按现时市价计算
l `fW{lh at current price 按当时价格计算；按现时价格计算
8 A2if 9E3 at factor cost 按要素成本计算；按生产要素成本计算
w1wXTt at money-of-the-day price 按付款当日价格计算
k~0#'I9 at or better 按指定或较佳价位〔买卖指令〕
=4frP *H? at par 按面值计算；平价
`4VO&lRm at sight 见票即付
BN+V,W at the close 按收市盘
!Oeq
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La` h$=#` attestation 见证；见证条款
>Hdjsu5{N at-the-money option 平价期权
KqN!?anPr attorney 受权人；受托代表人
=ud `6{R attornment 新拥有人承认书
.cw!ls7d attributable profit 可归属利润
kRmj"9 oA attributable share value 可归属股份价值
2 5x cD1* Auckland Stock Exchange 奥克兰证券交易所
wn
&$C0 auction 拍卖
Q,zC_ auctioneer 拍卖商
+?qf `p.{ audit 审计；核数
n=f`AmF; Audit Commission 审计署
iK g75%;t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|'ZN!2u 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〕
X3P&"}a audit review 帐目审查
IYuyj(/! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&g*klt'B audited account 审计帐目；经审计的帐目
|.1qy,|!X audited annual account 经审计的周年帐目
98BYtxa audited balance sheet 经审计的资产负债表
$GQphXb$ auditor 核数师；核数主任；审计师
.W!tveX8- auditor's certificate 核数师证明书；审计师证明书
uVN. = auditor's report 核数师报告；审计师报告
>HE,' Aussie bond 澳元债券
iPMB$SdfO austerity budget 紧缩预算
,+~2&>wj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q 2*/`L}m\ Australia All Ordinaries Index 澳洲所有普通股票指数
N1PECLS? Australian Dollar [AUD] 澳元
S*4f%! Australian Options Market 澳大利亚期权市场
pp(H
PKs=} Australian Securities Commission 澳洲证券事务监察委员会
fk+1# 7{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s>T`l Australian Stock Exchange 澳大利亚证券交易所
fCLcU@3W? Austrian Schilling [ATS] 奥地利先令
Gu2_dT authentication 认证；鉴证
Y;8
>=0ye authority to purchase 委托购买证；委购书
V?=TVI*k authorization 认可；核准；授权；授权书
Y mq3ty]Pe authorization by direction 指示授权
%>i@F =O2< authorization by instruction 指令授权
zC Bplb authorization by warrant 令状授权
>W'j9+Va authorization of unit trust 单位信托的认可
GOGt?iw*< authorized agent 指定代理人
>&BrCu[u authorized capital 法定资本
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$:yz; authorized clerk 出市员
qc3~cH.@ authorized dealer 认可交易商
KZ]r8 authorized financial institution 认可财务机构
.%_)*NUZ authorized fund 认可基金
$)Wb#B authorized fund house 获授权的基金公司；认可基金公司
@\ }sb] authorized institution 认可机构
TfL4_IAG. authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X&s7% ]n+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:ztyxJv1 authorized insurer 获授权保险人；获认可承保人
CQ<8P86gt authorized investment 特准投资项目
^b= XV&{q authorized person 获授权人
sD2
^_w6j authorized representative 获授权代表
(s0 88O authorized share capital 法定股本
S9J5(lYv~N automated quotation system 自动报价系统
=: 4?>2) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N*f^Z#B] 自动交易系统〔香港期货交易所有限公司〕
Rxx>{+f4M automatic adjustment mechanism 自动调整机制
L.kD,'G}> automatic adjustment system 自动调整系统
?!H)zz6y Automatic Clearing House 自动票据交换所
9/G!0uE automatic exchange rates accumulation system 自动化汇率累集系统
d ]MGN^%o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
90p3V\LO automatic teller machine [ATM] 自动柜员机
i (0hvV>' autopay 自动转帐
Hr6 wgYPi available assets 可用资产
H " O$& available fiscal reserve 现存财政储备
'| &,E#` available profit 可用利润
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1(C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[g +y_@9s average 平均；平均数；海损
PT+c&5A S average basic salary 平均基本薪金
<^Nk.E average consumer expenditure 平均消费开支；一般消费开支
x:qr \Rz average cost 平均成本
H-Pq!9[DB average cost of land production 增辟土地平均成本
AQe !Sqg' average daily turnover 平均每日成交额
2 % %|fU9 average daily wage rate 平均每日工资率
l]$40 j average expenditure pattern 平均开支模式
} %+qP +O\ average growth rate 平均增长率
Y[ ?`\c| average net fixed assets 固定资产平均净值
LP ,9<&"< average of relatives 相对价格平均数
v{.\iIg N average price 平均价格
66
N) average propensity to consume 平均消费倾向；一般消费倾向
b~j~ average propensity to save 平均储蓄倾向；一般储蓄倾向
847 R
average rate 平均率
{|XQO'Wg average revenue 平均收入；平均收益
a!D*)z Y average stock 平均库存；平均存货
GQ<Ds{exs> average yearly rent 平均年租
Y#`Lcg+r, avoidance of double taxation 避免双重课税
awFhz 6 avoidance of tax 避税
