A:
2|+**BxHD A share Ａ股；甲类股份
Lf3: ' n abatement of tax 减税；减扣免税额
w _n)*he)z ABN AMRO Bank N.V. 荷兰银行
P'[w9'B above-the-line expenditure 线上项目支出；经常预算支出
}{ s<!b above-the-line receipt 线上项目收入；经常预算收入
6tVB}UKs ABSA Asia Limited 南非联合亚洲有限公司
S~hNSw (- absolute change 绝对数值变更
c8A
// absolute expenditure 实际开支
BDpeAF8z absolute guideline figure 绝对准则数字
+h"RXwlBM absolute interest 绝对权益
A#*0mJ 8IK absolute order of discharge 绝对破产解除令
1 qtu,yIf absolute profit margin 绝对利润幅度
M(xd:Fa? absolute value 实值；绝对值
]oj
2 absolutely vested interest 绝对既得权益
U]O 7RH absorbed cost 已吸收成本；已分摊成本
K_(o
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-W2 !_ absorption rate 吸收率；摊配率；分摊率
52=?!
JM ACB Finance Limited 亚洲商业财务有限公司
npZ=x-ce acceptable form of reciprocity 合理的互惠条件
?J|~ G{yH acceptable rate 适当利率；适当汇率
O.Z<dy+ acceptance agreement 承兑协议
}sZme3*J[ acceptance for honour 参加承兑
UT%^!@u acceptor 承兑人；接受人；受票人
d
H]'&&M acceptor for honour 参加承兑人
mJp)nF8r~ accident insurance 意外保险
gq!| 0 Accident Insurance Association of Hong Kong 香港意外保险公会
% [b~4,c1 accident insurance scheme 意外保险计划
N^H~VG&D( accident year basis 意外年度基准
ND77(I$3s accommodation 通融；贷款
C[z5&
x2 accommodation bill 通融票据；空头票据
@#xh)"} accommodation party 汇票代发人
Hn+w1v&3 account balance 帐户余额；帐户结余
:A.dlesv6 account book 帐簿
r$<[`L+6 account collected in advance 预收款项
8wMu^3r account current book 往来帐簿
T_i]y4dg account of after-acquired property 事后取得的财产报告
2Ck'A0d account of defaulter 拖欠帐目
9q(*'rAm account payable 应付帐款
zo4 IY`3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
eTw sh] account receivable 应收帐款
g P:mZ7 account receivable report 应收帐款报表
d ]R&mp|' account statement 结单；帐单；会计财务报表
W{B)c?G] account title 帐户名称；会计科目
DE M;)-D accountant's report 会计师报告
#-r,; Accountant's Report Rules 会计师报告规则
U= QfIn B accounting and auditing procedure 会计与审计程序；会计与核数程序
(pJ-_w' G Accounting Arrangements 《会计安排》
QpbyC_:;$4 accounting basis 会计基础
?V aWOwWI accounting by Official Receiver 破产管理署署长呈交的帐目
9Kf# jZ Accounting Circular 《会计通告》
lC) :$W accounting class 会计类别
@
W[LA< accounting date 记帐日期；会计结算日期
lB3@ jF accounting for money 款项核算
g:V8"' Accounting Officer 会计主任
?Zu2=<DU accounting period 会计报告期；会计期
tn>z%6;&Z accounting policy 会计政策；会计方针
d)d\h`=Z accounting practice 会计惯例
99)m d accounting principle 会计准则
;iEr+ accounting record 会计记录
6_1v~# accounting report 会计报告
/a @gE^TM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Qv4g#jX { Accounting Society of China 中国会计学会
2vbm=~)$F accounting statement 会计报表
bruM#T@} accounting system 会计制度；会计系统
fg}&= r accounting transaction 会计事项；帐务交易
JWzN 'a R accounting treatment 会计处理
Teo&V accounting year 会计年度
fdk]i/*) accretion 增值；添加
*% 6NuZ accrual 应计项目；应累算数目
iY_E"$}P accrual basis 应计制；权责发生制
lyZ[t P S accrual basis accounting 应计制会计；权责发生制会计
A 9\]y%! accrue 应累算；应计
1T96W :
accrued benefit 应累算利益
_\mMgZu accrued charges 应计费用
U5_1-wV accrued cumulative preference share dividend 应累算的累积优先股股息
E6
gl R accrued expenses 应累算费用
m 3k}iIU7 accrued interest payable 应付利息；应计未付利息
hqr V {c accrued interest receivable 应收利息；应计未收利息
)3 C~kmN7 accrued right 累算权益
ur*@TIvD accruing profit 应累算的利润
c^Y&4=>T accumulated fiscal reserve 累积财政储备
Dj 0`#~ accumulated profit 累积利润；滚存溢利
BC}+yS
\ accumulated reserve 累积储备
B-EVo&. accumulation of surplus income 累积收益盈余
;}/@ar7s3 acquired assets 既得资产
k#*tf :R acquisition 收购；购置；取得
cU`sA_f acquisition cost 购置成本
X0IXj%\N acquisition expenses 购置费用
$ mS] K!\ acquisition of 100% interest 收购全部股权
5 *w
a acquisition of control 取得控制权
!4gyrNS acquisition of fixed assets 购置固定资产
^##tk acquisition of shell “买壳”
io8c[#"uU acquisition price 收购价
kaK0'l2% act of God 天灾
)}{V#,xz@ acting partner 执事合伙人
-&3WN!egq active market 买卖活跃的市场；交投畅旺的市场；旺市
_4H}OGZI active partner 积极参与的合伙人
g8I=s7cnb active trading 交投活跃
3>jL7sh%| actual circulation 实际流通
qJ\tc\ actual cost 实际成本
kB`t_`7f actual expenditure 实际开支；实际支出
,VtrQb)Yf actual income 实际入息；实际收入；实际收益
/ /ty] j actual market 现货市场
3F/05}d` actual price 现货价；实际价格
lz=DP:/& actual profit 实际利润
) @%wj;>a actual quotation 实盘；实际价位；实际报价
0H|U 9 actual year basis 按实际年度计算
N;)Y+amg^ actuals 实货
W`$D*X0*o actuarial investigation 精算调查
>o\s'i[ actuarial principle 精算原则
v7;zce/~ actuarial report 精算师报告
Y n0l}=, n Actuarial Society of Hong Kong 香港精算学会
A..,. actuarial valuation 精算师估值
>,ThIwRN actuary 精算师
HLj XH#ry ad referendum agreement 暂定协议；有待覆核的协定
8|\0\Wd;vu ad valorem duty 从价税；按值征税
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ad valorem duty system 从价税制
}8+rrzMUB ad valorem fee 从价费
pI__< ad valorem tariff 从价关税
x2 s%qZ# additional allowance 额外免税额
j\,Hq uTR additional amount for unexpired risk 未过期风险的额外款额
;B8 #Nf additional assessable profit 补加应评税利润
O {0 TS^ additional assessment 补加评税
"K.Xo G4| additional commitment 额外承担
95`Q=I|i additional commitment vote 额外承担拨款
+3@d]JfMh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D4CN%^? additional dependent parent allowance 供养父母额外免税额
aY/msplC additional provision 额外拨款
pHW
Qk z( additional stamp duty 附加印花税
NT qt r=" additional tax 补加税罚款；补加税款
m\3r<*q6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.d\<}\zZ7J adjudged bankrupt 被裁定破产
HwE 1cOT adjudicated bankrupt 裁定破产人
y:FxX8S$'e adjudication fee 裁定费；评定印花税额手续费；评估契据费
6usy0g
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@ B<B # adjudication of insolvency 裁定无力偿还债务
<NIg`B@ 's adjusted actual 经调整的实数；调整后的实数
0SoU\/kUi adjusted current assets 经调整的流动资产；调整后的流动资产
- c^/k_n adjusted figure 经调整的数字；调整后的数额
e ]@Ex adjusted liabilities 经调整的负债；调整后的负债
GCw <jHw adjusted loss 经调整的亏损；调整后的亏损
<tT*.nM\ 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
3f 1@ <7* adjusted profit 经调整的利润；调整后的利润
f87> ul!* adjusted surplus 经调整的盈余额；调整后的盈余额
@iC,0AK4k adjusted value 经调整的价值；调整后的价值
jU 4*fzsZI adjustment 调整；修订；理算〔保险〕
(-lu#hJ`&r adjustment centre 调剂中心
gq$]jWtCD adjustment lag 调整过程的时间差距；调整时差
gk%8iT adjustment mechanism 调整机制
_}_lrg}U adjustment of loss 亏损调整
<P g]V:=g' adjustment process 调整过程；调整程序
l\vvM>#S adjustment range 调整幅度
?[[K6v}q{ administered exchange rate 受管制汇率
M4;A4V=W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8QFn/&Ql$B administration expenses 行政费用
T<p,KqH administration fee 手续费；行政费
: +1S+w administration in bankruptcy 破产管理
wH:'5+u :6 administration order 遗产管理令
?V6+o`bm administrator 管理人；遗产管理人
7l-` k administrator of the estate 遗产管理人
e/;1<5tfj admission of debt 债项承认书
?K<m.+4b*y admission of proof 接纳债权证明
tDuQ+|~M advance 放贷款项；垫付款项；预支款项；预付款项
zTFfft< advance account 暂支帐目；预付款帐户
(7P{k<5 advance compensation 预付补偿金
d|,,,+fS advance from shareholder 股东垫款
QOG
S`
fh advance pending reimbursement 预支以待日后付还
e`1,jt' advanced economy 先进经济体系
/M S*_ advancement 预付；预付财产
]rEFWA advances warrant 垫款令
yFt'<{z[nL advancing 贷出
m6qmZ2< adverse balance 逆差
&Wj
%`T{ adverse exchange 逆汇
|TOz{ advertisement addressed to shareholders 在报章刊登的致股东通告
H}}]Gh.T advice for collection 托收通知书
G0 sg\] advice of drawing 提款通知书；汇票通知书
u ~X]W3 advice of payment 付款通知
.Gq)@{o> Advisory Committee [Securities and Futures Commission]
oa:GGW4Q 谘询委员会〔证券及期货事务监察委员会〕
tS2 P|fl Advisory Committee on Diversification 经济多元化谘询委员会
S.o@95M
affidavit 誓章；遗产申报誓章
_
?f~UvK affidavit of no receipt 述明无收款的誓章
Q+ ;6\.#r affiliate 联号；联营公司；附属公司
=,D3e+ P' affiliated company 附属公司；联号；联营公司
)J/,- p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Pnb?NVP!^9 affordability 负担能力
axOdGv5 African Development Bank [AfDB] 非洲开发银行
oB27Y&nO after-acquired property 事后取得的财产
Ctbm X)vE after-hours dealing 市后交易
C7%+1w'D8 after-tax profit 税后盈利；税后利润；税后溢利
@] .Ko[P~ agency agreement 代理协议
XUU l*5 ^ agency expenses 代理机构的开支
4|f I9. agency fee 代理费
4 ze-N8<[ Agency Law 《代理法》
M*)}F agent 代理人；承销人
Q!Rknj 2 agent of company 公司代理人
/}?"O~5M" agent's fee 代理人费；经纪费
< C\snB aggregate 总计；总数；总体数字
[wAI;=. aggregate amount 总款额；总额
Bb];qYuCO aggregate assets and liabilities 总体资产与负债
-#v1b>ScY aggregate at constant price 按固定价格计算的总体数字
3_(fisvx aggregate demand 总需求
dBY,&=T4p aggregate gross position 总持仓量
|$`LsA. aggregate limit 总限额
4oLrCQZ\ aggregate of salaries tax 合计薪俸税
(3C6'Wt aggregate performance 总体表现；总体业绩
TD+V.} aggregate supply 总体供应
=!_e(J aggregate surplus 总盈余
* a xOen aggregate total 整体总额
_X{i hf aggregate value 总值；合计价值
|`9POl= aggregated basis 合计基准
Wa~'p+<c~b aggregated net chargeable income 合计应课税入息实额
S ?nXpYr aggregation 合并计算；合计；总和
t&( }`W aggregation of incomes of husband and wife 夫妇入息合并计算
0_Tr>hz aggregation of property 财产的总和
fU _itb( agio 差价；贴水
vj<HthC.k 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》
MWGW[V; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g W'aK>*c 《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》
NKd!i09` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xd\k;nq 《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》
!+& "y K@J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
XoM+"R" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|4BS\fx~N agreement for a settlement 授产协议
$x]'6 agreement for assignment 转让协议
yhQv $D,^f agreement for sale 售卖协议；买卖协议
17 [7)M88 agreement for sale and purchase 买卖协议
%..{ c#V agreement for the payment of interest 支付利息协议
U<fe 'd agreement for the repayment of money 还款协议
Pq`]^^=be' agreement of reinsurance 再保险协议
{ScilT Agricultural Bank of China 中国农业银行
t_c;4iE
air passenger departure tax 飞机乘客离境税
p= jD "lq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
A!&p,KfT5+ airport tax 机场税
s%"3F<\ alcohol duty 酒精税
|XOD~Plo^ alienation 让与；让渡；转让
! FbW7"y E alimony 生活费；赡养费
NxVqV5 ' All Ordinaries Index [AOI] 所有普通股指数
4AB7 uw all risks 全险；综合险
W} V L 3s All Sales Record for Stock Market 《股票市场成交报告》
fb[f > 1| Allied Capital Resources Limited 新联财务有限公司
Ee;&;Q,O.z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZWaHG_
U) allocation letter 拨款信件
DSad[>Uj], allocation of fund 分配款项；预留款项
vtG_ A{l allocation of profit 利润分配；溢利分配
O]RP ?'vO allocation warrant 拨款令
BO<I/J~b allotment 分配；配股
ZP5.?A-=C allotment notice 股份配售通知；配股通知
Y s[J xP allotment of shares 股份分配
{\
vj": allowable 可获宽免；免税的
" P`V|g allowable business loss 可扣除的营业亏损
L,V\g^4$K allowable expenses 可扣税的支出
K?:rrd=7q allowance 免税额；津贴；备抵；准备金
q:@$$}FjL allowance for debts 债项的免税额
VnW]-P*: allowance for depreciation by wear and tear 耗损折旧免税额
OoTMvZP[ allowance for funeral expenses 殡殓费的免税额
&S9Sl allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q9=vgOW+ allowance for repairs and outgoings 修葺及支出方面的免税额
8? !=/Sc allowance to debtor 给债务人的津贴
$EHAHNL?Lx alteration of capital 资本更改
bS_f WD- alternate trustee 候补受托人
1\t}pGSOeh amalgamation 合并
8xzEb RNJ) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,5Jq
ZD ambit of charges 征税范围；收费范围
6O8'T`F[ amended valuation 经修订的估值
A $.woE@ American Commodities Exchange 美国商品交易所
O?|opD American Express Bank Limited 美国运通银行
26 un= American Stock Exchange 美国证券交易所
syhTOhOX amortization 摊销
<X~
X#9V amount due from banks 存放银行同业的款项
R4v )}`x amount due from banks abroad 存放海外银行同业的款项
6[>UF!.= amount due from holding companies 控股公司欠款
f l>*>)6pm amount due from local banks 存放本港银行同业的款项
:J` *@cDn amount due to banks 银行同业的存款
]@_M)[ x amount due to banks abroad 海外银行同业的存款
RGh `=D/yE amount due to holding companies 控股公司存款
i{TErJ{}e amount due to local banks 本港银行同业的存款
MB; < F amount due to outport banks 外埠银行同业的存款
Es <id}` amount for note issue 发行纸币的款额
n}X)a- = amount of bond 担保契据的款额
)$V}tr! amount of consideration 代价款额
a.QF`J4"' amount of contribution 供款数额
i 2`i 5&* amount of indebtedness 负债款额
v`#T)5gl- amount of principal of the loan 贷款本金额
E&r*[; $ amount of rates chargeable 应征差饷数额
f@lRa>Z(Fm amount of share capital 股本额
{tn%HK"> amount of sums assured 承保款额
h 3Kv0^{ amount of variation 变动幅度
l}B,SkP^ amount of vote 拨款数额
d51l 7't amount payable 应付款额
rf1Us2vp amount receivable 应收款额
L/9f"%kZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
TMZg GUn analysis 分析
i )=!U>B_0 ancillary risk 附属风险
?r C^@) annual account 周年帐目；周年帐目报表；年度决算；年结
(:W=8G,p annual accounting date 年结日期
"pTyQT9P annual allowance 每年免税额；年积金；年度津贴；年津
[X[d`@rXv annual balance 年度余额
2^N
4( annual disposable income 每年可动用收入
*X_ CtjgF annual estimates 周年预算
ma.yI};$ annual fee 年费
0kP, Zj< annual general meeting 周年大会
?h4-D:!$ L annual growth rate 年增率；每年增长率
@(2DfrC annual long-term supplement 长期个案每年补助金
Y0iL+=[k`m annual pensionable emolument 可供计算退休金的年薪
h7mJXS)t| annual report 年报
}l{r9ti Annual Report on the Consumer Price Index 《消费物价指数年报》
3#vhQ*xU annual return 周年报表；周年申报表；每年报税表格
6(
TG/J Annual Return Rules 《周年报表规则》
tj@IrwC^e" annual review of consumer prices 每年消费物价回顾
~3 4Ly annual roll-forward basis 逐年延展方式
+FiM?,G annual salary 年薪
lgp- /O"T annual statement 年度报表；年度决算表
_
h\wH; 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
GGHe{l annuitant 年金受益人
RGy4p)z*+ annuity 年金
[H$37Hx ! annuity contract 年金合约
|KFR C)g annuity on human life 人寿年金
ka3Jqy4[ antecedent debt 先前的债项
{X$8yy2zC5 ante-dated cheque 倒填日期支票
v7"' ^sZ? anticipated expenditure 预期开支
to @ O anticipated net profit 预期纯利
z;`o>Ja2 anticipated revenue 预期收入
gd3~R+Kd anti-inflation measure 反通货膨胀措施
7Z;bUMYtx anti-inflationary stance 反通货膨胀立场
xJ H]>#XJ apparent deficit 表面赤字
< wV?B9j apparent financial solvency 表面偿债能力
jeM % XI apparent partner 表面合伙人
\5.36Se application for personal assessment 个人入息课税申请书
!IlsKMZ application of fund 资金应用
2VaQxctk application to release as liquidator and to destruct the books of accounts and documents
<}x_F)E[t 申请免除清盘人职务及毁灭帐簿与文件
Kc~h appointed actuary 委任精算师
=9@{U2 =l appointed auditor 委任核数师；委任审计师
P wL]v. : appointed trustee 委任的受托人
D4WvRxki appointer 委任人
*k$&U 3= apportioned pro rata 按比例分摊
G/T oiUY apportionment 分配；分摊
k&|#(1CFY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k9V#=,K0 apportionment formula 分摊方程式
mz|#K7: apportionment of estate duty 遗产税的分摊
I$rnW appraisal 估价；评估
E%A] 8y7 appreciable growth 可观增长
KdBE[A-1^M appreciable impact 显着影响
2X:OS/ appreciable increase 可观增长
G*oqhep appreciation 增值；升值
oS2L"# appreciation against other currencies 相对其他货币升值
?+Q?K30: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
91|0{1 appreciation tax 增值税
!x%$xC^Iz appropriation 拨款；拨用；拨付
bgi
B*`z appropriation account 拨款帐目
il=:T\'U9 Appropriation Bill 拨款法案
2{- }; appropriation-in-aid system 补助拨款办法
&d!Q% approved assets 核准资产
E41ay:duAl approved basket stock 认可一篮子证券
O]| T ! approved budget 核准预算
c. <bz approved charitable donation 认可慈善捐款
%%7~<=rk approved charitable institution 认可慈善机构
z 1~2 w: approved currency 核准货币；认可货币
q6A"+w,N approved estimates 核准预算
*bOgR M[ approved estimates of expenditure 核准开支预算
cft'% IEs approved overseas insurer 核准海外保险人
;J ]Lzh approved overseas trust company 核准海外信托公司
?}mbp4+j[ approved pooled investment fund 核准汇集投资基金
l i4"|T& approved provident fund scheme 认可公积金计划
5 3g(:eB approved provision 核准拨款
>EVY, approved redeemable share 核准可赎回股份
B&bQv dp approved regional stock 认可地区性证券
h'wI approved retirement scheme 认可退休金计划
[ST,/<? 0 approved subordinated loan 核准附属贷款
gwAZ 2w arbitrage 套戥；套汇；套利
Xb/W[rcs arbitrageur 套戥者；套汇者
c9uln arbitrary amount 临时款项
eeix-Wt*E arrangement 措施；安排；协定
UP+4xG arrears 欠款
_e9S"`` arrears of pay 欠付薪酬
/x2M W5H arrears of revenue 逾期未收税款；逾期未收的帐项
dXBXV>rbB articles of association 组织章程；组织细则；组织章程细则
)<>1Q{j@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)C1ihm!7\ ascertainment of profit 确定利润
+|iJQF "Asia Clear" “亚洲结算系统”
s|q]11r+H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n[`KhRN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
fG`<L ;wi Asian Development Fund [ADF] 亚洲发展基金
Fk01j;k.H Asian dollar bond 亚洲美元债券
~I'1 \1 Asian dollar market 亚洲美元市场
~\;s}Fv. Asian dollar rate 亚洲美元利率
Bp
#:sAG Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0s >ozAJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a o"\L0;{ asked price 沽盘；喊价；索价；卖方报价
m Q# 0c_ assessable income 应评税入息
MM_c{gFF assessable loss 应评税亏损
HV_5
+ assessable profit 应评税利润
(^x , assessable value 应评税值
] J
t8]w assessed profit 估定利润
Ua@rp3fr assessed value 经评估价值
myV V5#{ assessment 评税；评定；估价；评税单
h9McC 3 assessment number 评税编号；估价编号
V0gk8wD assessment of additional tax 补加税评税
aN.t) DG}J assessment of performance 业绩评估；实绩评价
[3s p Assessor 评税主任
q>~\w1%}a\ asset price bubbles 资产价格泡沫
? 9.V@+i asset-backed securities 具资产保证的证券
ERW>G {+ assets accretion 资产增值
)Tc eNH assets and liabilities 资产与负债
_)7dy2%{q assets betterment statement 资产递增表；资产改进表
&AMW?vO assets lending 实物放款；有抵押贷款
*aXZONym assets of the company passing on the death 死者去世时转移的公司资产
<bwsK,C assets pledged as security for liabilities 用作负债抵押的资产
pr|P#mc"J assets portfolio 资产投资组合
*nB fF{y assets price 资产价格
UC, 43 z assets quality 资产质素
T4 dYC 'z assets realization 资产变现
NX$S^Z\QI assets refinancing arrangement 资产再集资安排
qzVmsxBNP assets securitization 资产证券化
$XqfwlUu/4 assets situated outside Hong Kong 在香港以外地方的资产
rAdYBr=0 assets stripping 削减资产；拆卖资产
fq){?hk~O assets value 资产值
M- !eL< assignee 承让人
62B` Z5j# assignment 转让；转让书；转让契
o 0~ +%& assignment of interest 权益转让
y)W.x R assignment of letters patent and trade mark 专利证书及商标转让
+e0]Y8J{ assignment of property 物业转让；物业转让书
YC:> ) assignment right 转让权
)$/Gh&1G assignor 转让人
27-<q5q associate 有联系的人；有关连人士；相联者；合伙人；联系人
# E'g{.N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Jy 'ge4]3 associate member 附属会员
^;3z9}9 associated body corporate 相联法人团体
)* @Oz associated company 相联公司；联属公司
?-,v0# associated corporation 相联法团
krTH<- P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
IKM=Q.
7j 公认会计师公会〔英国〕
"HW~|M7>( Association of Futures Exchange Brokers 香港期货经纪协会
DT # 1*&- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9$,?Grw~ association of underwriters 承保人组织
= KwG;25hX assumption of control 接管
v7O &9a; assurance 担保；保险；转易；转易书
rN)T xH&*p assurance of interest 权益的转易
B v $;yR at 19XX price 按一九ＸＸ年价格计算
J{=by]-rD, at a discount 按赔价计算；按贴水价格计算；打折扣
cO2
.gQo' at a premium 按溢价计算；按升水价格计算
tvptaw A. at call 通知付款；按通知
>2 gemTy at constant market price 按固定市价计算
s>
JmLtT at constant price 按固定价格计算
*-bR~ at cost 按成本计算
9hI4',(rE at current market price 按当时市价计算；按现时市价计算
S%b7NK at current price 按当时价格计算；按现时价格计算
\GeUX <Fl at factor cost 按要素成本计算；按生产要素成本计算
/<Cl\q2
A at money-of-the-day price 按付款当日价格计算
H~+D2A at or better 按指定或较佳价位〔买卖指令〕
R |h9 ilc at par 按面值计算；平价
SX|b0S, at sight 见票即付
3e"_R at the close 按收市盘
@B$ Y`eK\ at the opening 按开市盘
|jW82L+!N% attestation 见证；见证条款
De[!^/f;T at-the-money option 平价期权
h2+vl @X attorney 受权人；受托代表人
OWCd$c_( attornment 新拥有人承认书
E9 {Gaa/{ attributable profit 可归属利润
\$s<G|<P attributable share value 可归属股份价值
@ * L^Jgn Auckland Stock Exchange 奥克兰证券交易所
/ocdAW `0 auction 拍卖
H E+y1f] auctioneer 拍卖商
H$Fz{[[u audit 审计；核数
~=P&wBnJ Audit Commission 审计署
{m F:m5e Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$lci{D32, 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〕
= LuH:VM& audit review 帐目审查
b&p*IyJR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wFpt#_fS audited account 审计帐目；经审计的帐目
$k*E^~qT audited annual account 经审计的周年帐目
[#n ~ L6 audited balance sheet 经审计的资产负债表
]*U\ gm% auditor 核数师；核数主任；审计师
It!%/Y5 auditor's certificate 核数师证明书；审计师证明书
{hK$6bD 3^ auditor's report 核数师报告；审计师报告
|)i- c`x Aussie bond 澳元债券
o`\l&jUNe austerity budget 紧缩预算
gKcP\ m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4p&qH igG Australia All Ordinaries Index 澳洲所有普通股票指数
(L8H.|. Australian Dollar [AUD] 澳元
(w?@qs! Australian Options Market 澳大利亚期权市场
~\}%6W[2 Australian Securities Commission 澳洲证券事务监察委员会
J@(=#z8xS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e2;19bj& Australian Stock Exchange 澳大利亚证券交易所
/s
uz>o\ Austrian Schilling [ATS] 奥地利先令
:x] gTZ? authentication 认证；鉴证
<6U{I ' authority to purchase 委托购买证；委购书
L{E pkay,{ authorization 认可；核准；授权；授权书
j" HB[N authorization by direction 指示授权
Ps7( 4% authorization by instruction 指令授权
TLl*gED authorization by warrant 令状授权
c'& 3[a a authorization of unit trust 单位信托的认可
bV|:MW <Wv authorized agent 指定代理人
Sm;&2" authorized capital 法定资本
IfeG"ua| authorized clerk 出市员
-4Zf0r1u authorized dealer 认可交易商
qbu Lcy3 authorized financial institution 认可财务机构
1wuLw Ad authorized fund 认可基金
F N;X"it. authorized fund house 获授权的基金公司；认可基金公司
h|m h_T{+ authorized institution 认可机构
}4i jLX>b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Yq4_ss'nB authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}E[S%W[ authorized insurer 获授权保险人；获认可承保人
X3 ". authorized investment 特准投资项目
XUfj 0 authorized person 获授权人
HviL4iO authorized representative 获授权代表
z(i B$;M authorized share capital 法定股本
F=Z|Ji# automated quotation system 自动报价系统
rr'RX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O1Ey{2Q 自动交易系统〔香港期货交易所有限公司〕
POfvs] automatic adjustment mechanism 自动调整机制
Y b]eWLv automatic adjustment system 自动调整系统
4&!`Yi_1L Automatic Clearing House 自动票据交换所
K SD o)7` automatic exchange rates accumulation system 自动化汇率累集系统
TjncW/\Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
bT,]= h"0 automatic teller machine [ATM] 自动柜员机
o?b$}Qrl autopay 自动转帐
HZ5*PXg~ available assets 可用资产
LtJ$ZE^GB available fiscal reserve 现存财政储备
FcdbL,}=< available profit 可用利润
Eh# W*Bg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
iyc}a6g average 平均；平均数；海损
y+_G L= J average basic salary 平均基本薪金
` fu( average consumer expenditure 平均消费开支；一般消费开支
`XB( d@% average cost 平均成本
A/lx Xy}D average cost of land production 增辟土地平均成本
;iy]mPd average daily turnover 平均每日成交额
=PP]LDlJs average daily wage rate 平均每日工资率
ea3AcT6 average expenditure pattern 平均开支模式
320Wm)u>: average growth rate 平均增长率
=7e~L 3 K average net fixed assets 固定资产平均净值
$T8Ni!#/C average of relatives 相对价格平均数
d2&sl(O average price 平均价格
o_t2
Z average propensity to consume 平均消费倾向；一般消费倾向
zC(DigN average propensity to save 平均储蓄倾向；一般储蓄倾向
O`g44LW2n average rate 平均率
=Jg5J5 average revenue 平均收入；平均收益
]QJLES average stock 平均库存；平均存货
l"*qj#FD average yearly rent 平均年租
m@;X%wf<U avoidance of double taxation 避免双重课税
z
`T<g!Y avoidance of tax 避税
