A:
_h%
:Tu A share Ａ股；甲类股份
"Ih>> |r abatement of tax 减税；减扣免税额
V)$y ABN AMRO Bank N.V. 荷兰银行
re\@ v8w~ above-the-line expenditure 线上项目支出；经常预算支出
jm-J_o;}z6 above-the-line receipt 线上项目收入；经常预算收入
QF P 3S( ABSA Asia Limited 南非联合亚洲有限公司
c]#+W@ $ absolute change 绝对数值变更
`5[$ 8; absolute expenditure 实际开支
j|`6[93MG absolute guideline figure 绝对准则数字
S~ dD ;R absolute interest 绝对权益
E&\dr; {7 absolute order of discharge 绝对破产解除令
V~Zi #o absolute profit margin 绝对利润幅度
]x8_f6;D absolute value 实值；绝对值
h,Y!d]2w absolutely vested interest 绝对既得权益
Quc,,#u absorbed cost 已吸收成本；已分摊成本
yGNZw7^( absorption 吸收；分摊；合并
uCc.dluU absorption rate 吸收率；摊配率；分摊率
;XJK*QDN ACB Finance Limited 亚洲商业财务有限公司
r'kUU] j9 acceptable form of reciprocity 合理的互惠条件
cTA8F"UGD acceptable rate 适当利率；适当汇率
Dq#/Uw# acceptance agreement 承兑协议
(M1HNIM;( acceptance for honour 参加承兑
4%8}vCs acceptor 承兑人；接受人；受票人
LvWl*:z acceptor for honour 参加承兑人
thoAEG 80 accident insurance 意外保险
")/TbT Vu Accident Insurance Association of Hong Kong 香港意外保险公会
hX-([o accident insurance scheme 意外保险计划
|x2 + O accident year basis 意外年度基准
y_^w | accommodation 通融；贷款
_RLx;Tn)L accommodation bill 通融票据；空头票据
HF9\SVR
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vybQ}dscn account balance 帐户余额；帐户结余
yIm@m[B;
account book 帐簿
O/X;(qYd account collected in advance 预收款项
? m$uqi account current book 往来帐簿
|- WoR u account of after-acquired property 事后取得的财产报告
dDuT,zP account of defaulter 拖欠帐目
M18H1e@Al account payable 应付帐款
"(@W^q F}d account payee only [A/C payee only] 只可转帐；存入收款人帐户
zW`Zmt\T2 account receivable 应收帐款
U($sH 9, account receivable report 应收帐款报表
hK!Z ~
account statement 结单；帐单；会计财务报表
;(a\F account title 帐户名称；会计科目
;j#$d@VG" accountant's report 会计师报告
f8ap+][ Accountant's Report Rules 会计师报告规则
2?",2x0 9 accounting and auditing procedure 会计与审计程序；会计与核数程序
oYYns%r}{ Accounting Arrangements 《会计安排》
_xg4;W6M= accounting basis 会计基础
}pE8G#O& accounting by Official Receiver 破产管理署署长呈交的帐目
\htL\m^$9 Accounting Circular 《会计通告》
q|E0Y accounting class 会计类别
R^%uEP accounting date 记帐日期；会计结算日期
*cjH]MQ0Ak accounting for money 款项核算
e
~X<+3< Accounting Officer 会计主任
5^Gv! XW accounting period 会计报告期；会计期
OH.Re6Rr accounting policy 会计政策；会计方针
;z6 Gk&? accounting practice 会计惯例
JvA6 kw, accounting principle 会计准则
omxBd#;F$ accounting record 会计记录
T&?0 hSYt accounting report 会计报告
2<d l23 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y-UutI& Accounting Society of China 中国会计学会
~~U2Sr accounting statement 会计报表
T5m dC accounting system 会计制度；会计系统
H x}K
w S accounting transaction 会计事项；帐务交易
-qki^!Y? accounting treatment 会计处理
|E\0Rv{H3 accounting year 会计年度
aZ$$a+ accretion 增值；添加
3pxm0| accrual 应计项目；应累算数目
sZ,MN F8i accrual basis 应计制；权责发生制
_ n .2' accrual basis accounting 应计制会计；权责发生制会计
L PjsR =xi accrue 应累算；应计
DVu_KT[H d accrued benefit 应累算利益
+O< 0q "E accrued charges 应计费用
!B= Oc!e=K accrued cumulative preference share dividend 应累算的累积优先股股息
;WQ@dC accrued expenses 应累算费用
"J0,SFu : accrued interest payable 应付利息；应计未付利息
; Q-f6)+& accrued interest receivable 应收利息；应计未收利息
fIrl?X'] accrued right 累算权益
aBPaC=g{HO accruing profit 应累算的利润
yOn +Y accumulated fiscal reserve 累积财政储备
`O-LM e accumulated profit 累积利润；滚存溢利
F{1;~ Yg% accumulated reserve 累积储备
P]bq9!{1 accumulation of surplus income 累积收益盈余
V\ ud4 acquired assets 既得资产
B]PTe~n^ acquisition 收购；购置；取得
)I 80Nq
acquisition cost 购置成本
}*!7
Vrep acquisition expenses 购置费用
b 8V]/ acquisition of 100% interest 收购全部股权
#1M Emt acquisition of control 取得控制权
=-M)2&~L~ acquisition of fixed assets 购置固定资产
nZF(92v acquisition of shell “买壳”
b P>!&s_ acquisition price 收购价
0phO1h]2S) act of God 天灾
} z4=3 ' acting partner 执事合伙人
UOn
L^Z} active market 买卖活跃的市场；交投畅旺的市场；旺市
qp(F}@ active partner 积极参与的合伙人
*}9i@DP1, active trading 交投活跃
q& IO9/[dk actual circulation 实际流通
LEM{$Fxo& actual cost 实际成本
K)2Z H@ actual expenditure 实际开支；实际支出
:@PM+ [B|Q actual income 实际入息；实际收入；实际收益
ICNS+KsI actual market 现货市场
@= [/bG actual price 现货价；实际价格
Z+!3m.q actual profit 实际利润
aqvt$u8 actual quotation 实盘；实际价位；实际报价
Rn O%8Hk actual year basis 按实际年度计算
(wmMHo| actuals 实货
X\SZ Q[gN actuarial investigation 精算调查
!GkwbHr+p actuarial principle 精算原则
xCH,d:n= actuarial report 精算师报告
L[zg2y Actuarial Society of Hong Kong 香港精算学会
eSZS`(#!( actuarial valuation 精算师估值
Q K0 actuary 精算师
&tFVW[( ad referendum agreement 暂定协议；有待覆核的协定
*|n::9 ad valorem duty 从价税；按值征税
{ 7y.0_Y ad valorem duty system 从价税制
P5;LM9W ad valorem fee 从价费
t<O5_}R%d ad valorem tariff 从价关税
w=I'
CMRt additional allowance 额外免税额
;!4Bw"Gg additional amount for unexpired risk 未过期风险的额外款额
a a<9%j additional assessable profit 补加应评税利润
~Mv@Bl additional assessment 补加评税
6KiI3%y?0 additional commitment 额外承担
T`g.K6$b additional commitment vote 额外承担拨款
fI%+
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L&1VPli additional dependent parent allowance 供养父母额外免税额
(~/VP3.S additional provision 额外拨款
N iU}A$U additional stamp duty 附加印花税
e{edI{g additional tax 补加税罚款；补加税款
!1f 8~"Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$'3`$
adjudged bankrupt 被裁定破产
+zxj-di M adjudicated bankrupt 裁定破产人
LOyL:~$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
xq:.|{HUk adjudication of bankruptcy 裁定破产；宣告破产
so|5HR| adjudication of insolvency 裁定无力偿还债务
F_ ~L&jHP adjusted actual 经调整的实数；调整后的实数
=z'w-ARy adjusted current assets 经调整的流动资产；调整后的流动资产
DS Y:aD! adjusted figure 经调整的数字；调整后的数额
U^4
/rbQ adjusted liabilities 经调整的负债；调整后的负债
37 )Dx adjusted loss 经调整的亏损；调整后的亏损
*F+t`<2 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
w]n2 0& adjusted profit 经调整的利润；调整后的利润
:. !]+#Me adjusted surplus 经调整的盈余额；调整后的盈余额
de{KfM`W; adjusted value 经调整的价值；调整后的价值
:>to? ~Z1 adjustment 调整；修订；理算〔保险〕
yH>`Kbf T adjustment centre 调剂中心
H{ '<v|I adjustment lag 调整过程的时间差距；调整时差
*loPwV8 adjustment mechanism 调整机制
}LS:f,1oGp adjustment of loss 亏损调整
8P r H"pI adjustment process 调整过程；调整程序
@ NGK 2J adjustment range 调整幅度
0 uzm@'^ administered exchange rate 受管制汇率
Ec| Gom? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Efi@hdEV administration expenses 行政费用
Y|J\,7CM administration fee 手续费；行政费
| p J)w administration in bankruptcy 破产管理
qG7^XO Ws- administration order 遗产管理令
.lfKS!m2 administrator 管理人；遗产管理人
ud K)F$7 administrator of the estate 遗产管理人
'v^CA} admission of debt 债项承认书
3vPb} admission of proof 接纳债权证明
bs!N~,6h advance 放贷款项；垫付款项；预支款项；预付款项
5uMh#dm^ advance account 暂支帐目；预付款帐户
<v;;:RB6c advance compensation 预付补偿金
I*R[8| advance from shareholder 股东垫款
_aVrQ @9 advance pending reimbursement 预支以待日后付还
F)/}Q[o8 advanced economy 先进经济体系
JqTkN Ki/s advancement 预付；预付财产
&P&LjHFK advances warrant 垫款令
][- N< advancing 贷出
jC1mui| Y^ adverse balance 逆差
h+Km | adverse exchange 逆汇
}}XYV eI advertisement addressed to shareholders 在报章刊登的致股东通告
e L l+F%@ advice for collection 托收通知书
|ofegO}W7 advice of drawing 提款通知书；汇票通知书
-x2/y:q ` advice of payment 付款通知
`k6 5&]&d Advisory Committee [Securities and Futures Commission]
t3K7W2bz 谘询委员会〔证券及期货事务监察委员会〕
D.o|pTZ Advisory Committee on Diversification 经济多元化谘询委员会
0 Vv 6B 2< affidavit 誓章；遗产申报誓章
trmCIk&Fkj affidavit of no receipt 述明无收款的誓章
lk{ affiliate 联号；联营公司；附属公司
2?ac\c6" affiliated company 附属公司；联号；联营公司
]Mi
~vG
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iph>"b$D affordability 负担能力
_f$8{& `k African Development Bank [AfDB] 非洲开发银行
5Jq~EB{" after-acquired property 事后取得的财产
obRR)) after-hours dealing 市后交易
* ]~ug%a after-tax profit 税后盈利；税后利润；税后溢利
tVd\ r"0k agency agreement 代理协议
2yR*<yj agency expenses 代理机构的开支
X-9>;Mb~y agency fee 代理费
n'=-bj` Agency Law 《代理法》
( &0%![j& agent 代理人；承销人
8<M'~G%CEq agent of company 公司代理人
mh]'/C_*<w agent's fee 代理人费；经纪费
?-0k3 aggregate 总计；总数；总体数字
%)T>Wn%b]v aggregate amount 总款额；总额
;4tVFqR aggregate assets and liabilities 总体资产与负债
+[*VU2f t aggregate at constant price 按固定价格计算的总体数字
%o9@[o
.] aggregate demand 总需求
`E>HpRcxD aggregate gross position 总持仓量
L<!}!v5ja aggregate limit 总限额
ZB GLwe aggregate of salaries tax 合计薪俸税
Xn-GSW3{ aggregate performance 总体表现；总体业绩
\y^ O d7F aggregate supply 总体供应
M>dP
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I&]d6, aggregate total 整体总额
HXhz |s0 aggregate value 总值；合计价值
'gk.J aggregated basis 合计基准
B
PTQm4TN aggregated net chargeable income 合计应课税入息实额
PHl{pE* aggregation 合并计算；合计；总和
&=H{ 36i@ aggregation of incomes of husband and wife 夫妇入息合并计算
w*<XPBi
aggregation of property 财产的总和
NR-d|` P; agio 差价；贴水
.GUm 3b 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》
jW*| Mu>2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
TjxZ-qw < 《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》
@#K19\dQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l CHaRR7 《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》
90> (`pI= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`rsPIOu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K[0.4+ agreement for a settlement 授产协议
5G=< 2; agreement for assignment 转让协议
8A}w}h agreement for sale 售卖协议；买卖协议
tGnBx)J| agreement for sale and purchase 买卖协议
#pu6^NTK agreement for the payment of interest 支付利息协议
!!Z#'Wq agreement for the repayment of money 还款协议
XJy~uks, agreement of reinsurance 再保险协议
zb.^ _A Agricultural Bank of China 中国农业银行
"OF4#a17 air passenger departure tax 飞机乘客离境税
!s pp*Q)#\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:8aa #bA airport tax 机场税
^%|,G:r alcohol duty 酒精税
OQMkpX-dH alienation 让与；让渡；转让
P:h;" alimony 生活费；赡养费
J$ All Ordinaries Index [AOI] 所有普通股指数
n 1MZHa, all risks 全险；综合险
O6Bs!0, All Sales Record for Stock Market 《股票市场成交报告》
)o)<5Iqh Allied Capital Resources Limited 新联财务有限公司
}&D~P>1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
h \\fb[`` allocation letter 拨款信件
OJiW@Z_\ allocation of fund 分配款项；预留款项
RY'f%c allocation of profit 利润分配；溢利分配
_@9[c9bO allocation warrant 拨款令
B.CUk. allotment 分配；配股
x F:
O6KL allotment notice 股份配售通知；配股通知
E^w2IIw allotment of shares 股份分配
ifj %!* allowable 可获宽免；免税的
y\K r@;q0w allowable business loss 可扣除的营业亏损
H"czF allowable expenses 可扣税的支出
r _nB-\ allowance 免税额；津贴；备抵；准备金
Qb<i,`SN allowance for debts 债项的免税额
Qd;P?W6 allowance for depreciation by wear and tear 耗损折旧免税额
a5=8zO#%g allowance for funeral expenses 殡殓费的免税额
D ]Q,~Y&' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xY9 #ouF allowance for repairs and outgoings 修葺及支出方面的免税额
zWKnkIit, allowance to debtor 给债务人的津贴
1BT]_ cP alteration of capital 资本更改
*I6z;.# alternate trustee 候补受托人
n% zW6} amalgamation 合并
OE' ?3S ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u(l[~r>8W; ambit of charges 征税范围；收费范围
rx2?y3pv amended valuation 经修订的估值
3qJOE6[}% American Commodities Exchange 美国商品交易所
hw! l{yv American Express Bank Limited 美国运通银行
C'&)""3d American Stock Exchange 美国证券交易所
_R&mN\e y5 amortization 摊销
`i5U&K. 7 amount due from banks 存放银行同业的款项
NRu _6~^^ amount due from banks abroad 存放海外银行同业的款项
i
,Cvnp6Lv amount due from holding companies 控股公司欠款
[8|Y2Z\N amount due from local banks 存放本港银行同业的款项
~!UC:&UKo amount due to banks 银行同业的存款
Ie{98 amount due to banks abroad 海外银行同业的存款
Qt` hUyL amount due to holding companies 控股公司存款
#HFB* > amount due to local banks 本港银行同业的存款
]&6# {I- amount due to outport banks 外埠银行同业的存款
HS> (y2} ' amount for note issue 发行纸币的款额
xIu # amount of bond 担保契据的款额
Py* ( % amount of consideration 代价款额
M)S(:Il6Xx amount of contribution 供款数额
uQh dg4 amount of indebtedness 负债款额
F5UvD [i amount of principal of the loan 贷款本金额
] v^/c~"${ amount of rates chargeable 应征差饷数额
fy+fJ )4sj amount of share capital 股本额
mdjPK rF< amount of sums assured 承保款额
&*2\1;1tB amount of variation 变动幅度
biAI*t amount of vote 拨款数额
sd4eJ amount payable 应付款额
X`#,*Hk K amount receivable 应收款额
oSVo~F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@>`+eg][?P analysis 分析
<vMna< /d ancillary risk 附属风险
K$v
SdpC annual account 周年帐目；周年帐目报表；年度决算；年结
rEz-\jLD~ annual accounting date 年结日期
+8qtFog$\g annual allowance 每年免税额；年积金；年度津贴；年津
o6`4y^Q{/ annual balance 年度余额
3m3lj y annual disposable income 每年可动用收入
mGx! {v~i& annual estimates 周年预算
\7b-w81M- annual fee 年费
DUH\/<^g annual general meeting 周年大会
^u'hl$`^ annual growth rate 年增率；每年增长率
hoj P3 [ annual long-term supplement 长期个案每年补助金
]xGo[:k|E annual pensionable emolument 可供计算退休金的年薪
5ncjv@Aa annual report 年报
*+(t2!yFmE Annual Report on the Consumer Price Index 《消费物价指数年报》
.OhpItn annual return 周年报表；周年申报表；每年报税表格
m 2c>RCq Annual Return Rules 《周年报表规则》
@1+C * annual review of consumer prices 每年消费物价回顾
8VG6~>ux'> annual roll-forward basis 逐年延展方式
t~5m[C[`w annual salary 年薪
+m ?;,JGt annual statement 年度报表；年度决算表
& \<!{Y<' 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
t^ _0w[ annuitant 年金受益人
V{ !fa g annuity 年金
#yNSQd annuity contract 年金合约
Br/qOO:n$} annuity on human life 人寿年金
6oTWW@ antecedent debt 先前的债项
{g8uMt\4 ante-dated cheque 倒填日期支票
kk|7{83O anticipated expenditure 预期开支
G!]%xFwYa anticipated net profit 预期纯利
,RmXZnWY anticipated revenue 预期收入
h>Z NPP 8N anti-inflation measure 反通货膨胀措施
Oi# 4|*b{W anti-inflationary stance 反通货膨胀立场
]vj.s/F ~ apparent deficit 表面赤字
758`lfz=_ apparent financial solvency 表面偿债能力
nW)-bA V< apparent partner 表面合伙人
=^liong0 application for personal assessment 个人入息课税申请书
lMkDLobos application of fund 资金应用
.CJQ]ECl7p application to release as liquidator and to destruct the books of accounts and documents
Xa e0xs 申请免除清盘人职务及毁灭帐簿与文件
d)@Hx8 appointed actuary 委任精算师
EY3x o-H appointed auditor 委任核数师；委任审计师
'I$-h<W appointed trustee 委任的受托人
8: # \g appointer 委任人
p y pW apportioned pro rata 按比例分摊
i4<&zj}) apportionment 分配；分摊
FHz tF$Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j
/d? c5 apportionment formula 分摊方程式
`As | MYv apportionment of estate duty 遗产税的分摊
D$ X9xtT appraisal 估价；评估
7
s+j) appreciable growth 可观增长
un*Ptc2% appreciable impact 显着影响
nsT]Yxo%M appreciable increase 可观增长
6yDj1 PI appreciation 增值；升值
,m4M39MWJ appreciation against other currencies 相对其他货币升值
JA]TO (x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0!4;."S appreciation tax 增值税
7RXTQ9BS appropriation 拨款；拨用；拨付
~\vGwy appropriation account 拨款帐目
\VY!= 9EV Appropriation Bill 拨款法案
n oWjZ appropriation-in-aid system 补助拨款办法
}E
o\=>l7 approved assets 核准资产
PK&3nXF%4 approved basket stock 认可一篮子证券
C\-Abq c approved budget 核准预算
By3y.}'Ub9 approved charitable donation 认可慈善捐款
X?6E0/r&9 approved charitable institution 认可慈善机构
[^N8v;O approved currency 核准货币；认可货币
4Cd#S9<ed approved estimates 核准预算
+f5|qbX/\ approved estimates of expenditure 核准开支预算
\R!.VL3Tx$ approved overseas insurer 核准海外保险人
O $dcy! approved overseas trust company 核准海外信托公司
0 QzUcr)3+ approved pooled investment fund 核准汇集投资基金
ywQ>T + approved provident fund scheme 认可公积金计划
iJ8 5okv' approved provision 核准拨款
tKr.{#) approved redeemable share 核准可赎回股份
W UC-* ( approved regional stock 认可地区性证券
0wFa7PyG? approved retirement scheme 认可退休金计划
^{ Kj{M22 approved subordinated loan 核准附属贷款
rTJ='<hIy arbitrage 套戥；套汇；套利
wEQ7=Gyx arbitrageur 套戥者；套汇者
M<Gr~RKmAn arbitrary amount 临时款项
8 `\^wG$W arrangement 措施；安排；协定
i|`b2m svd arrears 欠款
Sf_q;Ws arrears of pay 欠付薪酬
_'eG arrears of revenue 逾期未收税款；逾期未收的帐项
8S8 ^sP articles of association 组织章程；组织细则；组织章程细则
[{s 1= c Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4[\$3t.L ascertainment of profit 确定利润
/ 7i>0J] "Asia Clear" “亚洲结算系统”
JPo.& 5k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
33R1<dRk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D)kh"cK*1 Asian Development Fund [ADF] 亚洲发展基金
B/:+(| Asian dollar bond 亚洲美元债券
%_kXC~hH_ Asian dollar market 亚洲美元市场
j|6@>T1 Asian dollar rate 亚洲美元利率
6}V)\"u& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4=; . < Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XwZ~pY ~ asked price 沽盘；喊价；索价；卖方报价
WO}l&Q assessable income 应评税入息
{|R@\G.1( assessable loss 应评税亏损
\>B$x@-wg assessable profit 应评税利润
t^8 ii assessable value 应评税值
D]n"`< Ho assessed profit 估定利润
_oV ;Y`_ assessed value 经评估价值
z XI [f assessment 评税；评定；估价；评税单
xg dS]Sz assessment number 评税编号；估价编号
i146@<\G{P assessment of additional tax 补加税评税
L9lN AiOH assessment of performance 业绩评估；实绩评价
|*G$ilu Assessor 评税主任
FJ/>=2^B asset price bubbles 资产价格泡沫
Z$UPLg3=;_ asset-backed securities 具资产保证的证券
bC V3h3< assets accretion 资产增值
>DFpL$oP assets and liabilities 资产与负债
n;Nr[hI assets betterment statement 资产递增表；资产改进表
*qX! assets lending 实物放款；有抵押贷款
p"xti+2, assets of the company passing on the death 死者去世时转移的公司资产
P^lzl:| assets pledged as security for liabilities 用作负债抵押的资产
] "ZL<?3g assets portfolio 资产投资组合
.o27uB. assets price 资产价格
'}nH\?( assets quality 资产质素
|"K< assets realization 资产变现
a {4Wg: assets refinancing arrangement 资产再集资安排
9s# Q[\B! assets securitization 资产证券化
^#6"d+lp assets situated outside Hong Kong 在香港以外地方的资产
|b
BA0.yS assets stripping 削减资产；拆卖资产
r8R]0\ assets value 资产值
YmBo/I M assignee 承让人
]+U:8* assignment 转让；转让书；转让契
)A@
}mIs" assignment of interest 权益转让
Ok0zgi assignment of letters patent and trade mark 专利证书及商标转让
tQrF A2F assignment of property 物业转让；物业转让书
.C 6wsmQ assignment right 转让权
@Cnn8Y&' assignor 转让人
{OH
@z!+d associate 有联系的人；有关连人士；相联者；合伙人；联系人
!Q/%N# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
s8r |48I#; associate member 附属会员
2qA"emUM associated body corporate 相联法人团体
+t9$*i9`L associated company 相联公司；联属公司
B% ]yLJ associated corporation 相联法团
A:-M RhE9X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nnzfKn:J 公认会计师公会〔英国〕
jfLkp >2E' Association of Futures Exchange Brokers 香港期货经纪协会
|D@/4B1P Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fZq_]1(/uP association of underwriters 承保人组织
\Zn% r&( assumption of control 接管
a/ 4!zT assurance 担保；保险；转易；转易书
uVSc1 MS1 assurance of interest 权益的转易
0h3 -; % at 19XX price 按一九ＸＸ年价格计算
tRUGgf` at a discount 按赔价计算；按贴水价格计算；打折扣
?(t{VdZSzQ at a premium 按溢价计算；按升水价格计算
_mEW ]9Sp at call 通知付款；按通知
H3}eFl=i2 at constant market price 按固定市价计算
hJ)\Vo at constant price 按固定价格计算
7EfLd+ at cost 按成本计算
=6sA49~M at current market price 按当时市价计算；按现时市价计算
+i\ +bR at current price 按当时价格计算；按现时价格计算
q 7z;b A at factor cost 按要素成本计算；按生产要素成本计算
b0PQ;?R#V at money-of-the-day price 按付款当日价格计算
I^u$H& at or better 按指定或较佳价位〔买卖指令〕
` <?{%ja at par 按面值计算；平价
T#o?@ ; at sight 见票即付
C;m,{MD at the close 按收市盘
(t.OqgY at the opening 按开市盘
x;F^7c1 attestation 见证；见证条款
vqeWt[W
v at-the-money option 平价期权
2!w5eWl, attorney 受权人；受托代表人
Juhi#&`T attornment 新拥有人承认书
!vrdu OB attributable profit 可归属利润
03% `ouf attributable share value 可归属股份价值
7 ] )cu>/ Auckland Stock Exchange 奥克兰证券交易所
J2KULXF auction 拍卖
Lddk:u&J auctioneer 拍卖商
- &7\do< audit 审计；核数
dj; Zzt3 Audit Commission 审计署
v M lT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g?9IS,Gp 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〕
. `ND audit review 帐目审查
QE#Ar8tU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G
$F3dx.I audited account 审计帐目；经审计的帐目
#W]4aZ 1 audited annual account 经审计的周年帐目
#A:+|{H" audited balance sheet 经审计的资产负债表
]N& Y25oT5 auditor 核数师；核数主任；审计师
#GlQwk3 auditor's certificate 核数师证明书；审计师证明书
5n1aR A1 auditor's report 核数师报告；审计师报告
ZCcK Y6b Aussie bond 澳元债券
&|'t >-de, austerity budget 紧缩预算
id" -eMwp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w,s++bV;L Australia All Ordinaries Index 澳洲所有普通股票指数
+L]$M)*0& Australian Dollar [AUD] 澳元
T V['"'D&i Australian Options Market 澳大利亚期权市场
6m\MYay Australian Securities Commission 澳洲证券事务监察委员会
QAk.~ ob Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w nPg ). Australian Stock Exchange 澳大利亚证券交易所
liuw! Austrian Schilling [ATS] 奥地利先令
Dp8`O4YC authentication 认证；鉴证
O'WB O" authority to purchase 委托购买证；委购书
/A4^l]H;+3 authorization 认可；核准；授权；授权书
k$NNpv&;d
authorization by direction 指示授权
.boBo$f
authorization by instruction 指令授权
6^Q/D7U;s authorization by warrant 令状授权
rgK:ujzW! authorization of unit trust 单位信托的认可
`"-ln'nw authorized agent 指定代理人
\ y^Ho1Fj authorized capital 法定资本
p$:ERI authorized clerk 出市员
ov9+6'zya authorized dealer 认可交易商
VJf|r#2 authorized financial institution 认可财务机构
Uc[ @] authorized fund 认可基金
?x\tE] authorized fund house 获授权的基金公司；认可基金公司
8NUVHcB6 authorized institution 认可机构
d41DcgG'j( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m 4r!Ck| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q b[UA5S\` authorized insurer 获授权保险人；获认可承保人
: g+5cs authorized investment 特准投资项目
sN_c4"\q authorized person 获授权人
bzC| aUGM authorized representative 获授权代表
-,Oq=w*EV authorized share capital 法定股本
U?[_ d automated quotation system 自动报价系统
p_g#iH!* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7C::%OF~7 自动交易系统〔香港期货交易所有限公司〕
G% q^8# automatic adjustment mechanism 自动调整机制
BPwn!ii| automatic adjustment system 自动调整系统
w Jr5[p*M Automatic Clearing House 自动票据交换所
H?a1XEY/ automatic exchange rates accumulation system 自动化汇率累集系统
l` wF;W! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RP9jZRDbZ automatic teller machine [ATM] 自动柜员机
5Xr<~xr autopay 自动转帐
^DQp9$la available assets 可用资产
' ~F available fiscal reserve 现存财政储备
q\r@x-&g+ available profit 可用利润
uex m|5| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
DDwj[' R average 平均；平均数；海损
A|90Ps average basic salary 平均基本薪金
:p|wo"=@Ge average consumer expenditure 平均消费开支；一般消费开支
y+"6Y14 average cost 平均成本
*i)3q+%. average cost of land production 增辟土地平均成本
Af`qe+0E average daily turnover 平均每日成交额
6`JY:~V" average daily wage rate 平均每日工资率
Ob~7r*q average expenditure pattern 平均开支模式
VUF$,F9 average growth rate 平均增长率
~rl,Hr3Z o average net fixed assets 固定资产平均净值
\8} !aTC average of relatives 相对价格平均数
&%\H170S average price 平均价格
f7y3BWOi] average propensity to consume 平均消费倾向；一般消费倾向
xk/osbKn average propensity to save 平均储蓄倾向；一般储蓄倾向
CBrC
average rate 平均率
A7c* qBt average revenue 平均收入；平均收益
<5t2 +D]]} average stock 平均库存；平均存货
kM;fxR:- average yearly rent 平均年租
u;/5@ADW avoidance of double taxation 避免双重课税
V0 O6\) /. avoidance of tax 避税
