A:
-I":Z2.fR A share Ａ股；甲类股份
B<7/,d' abatement of tax 减税；减扣免税额
jij<yM8$g ABN AMRO Bank N.V. 荷兰银行
X<]qU3k 5 above-the-line expenditure 线上项目支出；经常预算支出
/- 4$7qd above-the-line receipt 线上项目收入；经常预算收入
]u#JuX ABSA Asia Limited 南非联合亚洲有限公司
2 Vk\L~K absolute change 绝对数值变更
/RT%0! absolute expenditure 实际开支
u=r`t(Z1H absolute guideline figure 绝对准则数字
9 9=s4*xzM absolute interest 绝对权益
1zftrX~v!X absolute order of discharge 绝对破产解除令
y{d^?(- absolute profit margin 绝对利润幅度
Z{ R[Wx absolute value 实值；绝对值
S [,8TErz absolutely vested interest 绝对既得权益
Lq (ZcEKo absorbed cost 已吸收成本；已分摊成本
ZDx@^P y absorption 吸收；分摊；合并
Xf
d*D absorption rate 吸收率；摊配率；分摊率
9 [jTs3l: ACB Finance Limited 亚洲商业财务有限公司
TZRcd~ 5$ acceptable form of reciprocity 合理的互惠条件
4v'A\~ZU acceptable rate 适当利率；适当汇率
M2@b1; acceptance agreement 承兑协议
&\C [@_ acceptance for honour 参加承兑
t NIlzR- acceptor 承兑人；接受人；受票人
~u87 H? acceptor for honour 参加承兑人
i n-C/m# accident insurance 意外保险
re &E{ Accident Insurance Association of Hong Kong 香港意外保险公会
Ad$n4Z e accident insurance scheme 意外保险计划
B[5r|d' accident year basis 意外年度基准
{/< 6v. v accommodation 通融；贷款
T ]T ;$ accommodation bill 通融票据；空头票据
CHJ> {b`O accommodation party 汇票代发人
otJ!UfpR8 account balance 帐户余额；帐户结余
8|Y.| \ account book 帐簿
-e u]:4 account collected in advance 预收款项
C\ZkGX account current book 往来帐簿
Yw; D:Y( account of after-acquired property 事后取得的财产报告
]bi)$j.9s account of defaulter 拖欠帐目
up '
account payable 应付帐款
}/P5 >F<H[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
5S{7En~zUE account receivable 应收帐款
} MbH3ufC account receivable report 应收帐款报表
%w ptZ"2M account statement 结单；帐单；会计财务报表
Rli :x account title 帐户名称；会计科目
US [dkbKo accountant's report 会计师报告
mqff]m Accountant's Report Rules 会计师报告规则
' CZ a3ux accounting and auditing procedure 会计与审计程序；会计与核数程序
Va
VN Accounting Arrangements 《会计安排》
t*<#<a accounting basis 会计基础
m o{MR:>) accounting by Official Receiver 破产管理署署长呈交的帐目
6[E| Accounting Circular 《会计通告》
!QI\Fz? accounting class 会计类别
=q y=-j] accounting date 记帐日期；会计结算日期
?E%ELs_Dl accounting for money 款项核算
EN F"c$R Accounting Officer 会计主任
{gNV[45 accounting period 会计报告期；会计期
0Uk@\[1ox accounting policy 会计政策；会计方针
z7M_1%DEx accounting practice 会计惯例
73#x| lY accounting principle 会计准则
?Iyo9&1& accounting record 会计记录
h:zK(; accounting report 会计报告
mI*[>#q> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<GHYt#GIZ+ Accounting Society of China 中国会计学会
5]I| DHmu accounting statement 会计报表
v:T zv^ accounting system 会计制度；会计系统
Ch$*Gm19Z accounting transaction 会计事项；帐务交易
7@lS.w\#- accounting treatment 会计处理
I+>%uShm accounting year 会计年度
3p2P=
T accretion 增值；添加
/xGmg`g<# accrual 应计项目；应累算数目
z@|GC_L accrual basis 应计制；权责发生制
?m$a6'2-,J accrual basis accounting 应计制会计；权责发生制会计
OouP j@r accrue 应累算；应计
1&; QyTN accrued benefit 应累算利益
\<}&&SuH accrued charges 应计费用
#P]#9Ty: accrued cumulative preference share dividend 应累算的累积优先股股息
?pgG,=? accrued expenses 应累算费用
'XY `(3q accrued interest payable 应付利息；应计未付利息
}ENR{vz$A accrued interest receivable 应收利息；应计未收利息
w C `+ accrued right 累算权益
F:y[@Yn accruing profit 应累算的利润
E9?ph D accumulated fiscal reserve 累积财政储备
uVzFsgB p accumulated profit 累积利润；滚存溢利
"&+"@ < accumulated reserve 累积储备
Mu'8;9_6 accumulation of surplus income 累积收益盈余
) ri}nL. acquired assets 既得资产
{ hln?' acquisition 收购；购置；取得
OHiQ 7#y acquisition cost 购置成本
\U |ZR acquisition expenses 购置费用
kJW N. acquisition of 100% interest 收购全部股权
O6IB.
>T acquisition of control 取得控制权
f 2,jh}4 acquisition of fixed assets 购置固定资产
" D ?z acquisition of shell “买壳”
3~nnCR[R acquisition price 收购价
/'31w9 act of God 天灾
\(t@1]&jw acting partner 执事合伙人
~ T) Q$ active market 买卖活跃的市场；交投畅旺的市场；旺市
.U T@p active partner 积极参与的合伙人
)(y) A[ active trading 交投活跃
LM&y@"wfm actual circulation 实际流通
3O7!`Nm@ actual cost 实际成本
%W @v2 actual expenditure 实际开支；实际支出
3;% 5Yu actual income 实际入息；实际收入；实际收益
x\Z'2?u} actual market 现货市场
[s&$l G ! actual price 现货价；实际价格
` ,P h/oM actual profit 实际利润
Gs3LB/8? actual quotation 实盘；实际价位；实际报价
)T;?^kho actual year basis 按实际年度计算
[o F|s-"9! actuals 实货
~I{n^ Q/a actuarial investigation 精算调查
h6} lpd actuarial principle 精算原则
5R i6Z#qm actuarial report 精算师报告
=m5SK5vLKT Actuarial Society of Hong Kong 香港精算学会
gUeuUj actuarial valuation 精算师估值
-?(E_^ng actuary 精算师
4wrk2x[ ad referendum agreement 暂定协议；有待覆核的协定
#!)n
{h+ ad valorem duty 从价税；按值征税
-eX5z ad valorem duty system 从价税制
-WYAN:s ad valorem fee 从价费
26xXl|I ad valorem tariff 从价关税
It{ ;SKeo additional allowance 额外免税额
=zyC-;r! additional amount for unexpired risk 未过期风险的额外款额
d6W SL;$ additional assessable profit 补加应评税利润
1UKg=A -q additional assessment 补加评税
_6wFba@>/n additional commitment 额外承担
`X3^ fg additional commitment vote 额外承担拨款
=b/L?dR.- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
rL}Y LR additional dependent parent allowance 供养父母额外免税额
RIIitgV_ additional provision 额外拨款
'Y]mOD ^ p additional stamp duty 附加印花税
ij? additional tax 补加税罚款；补加税款
PG,_^QGCX Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9Lr'YRl[W adjudged bankrupt 被裁定破产
H/Llj. -jg adjudicated bankrupt 裁定破产人
[ :zO}r: adjudication fee 裁定费；评定印花税额手续费；评估契据费
YX` 7Hm, adjudication of bankruptcy 裁定破产；宣告破产
s>^dxF!+ adjudication of insolvency 裁定无力偿还债务
} Q";aU0^ adjusted actual 经调整的实数；调整后的实数
E Om:!D\ adjusted current assets 经调整的流动资产；调整后的流动资产
,mj@sC> adjusted figure 经调整的数字；调整后的数额
lg(bDK m adjusted liabilities 经调整的负债；调整后的负债
s M +WkN}{ adjusted loss 经调整的亏损；调整后的亏损
&B|D;|7H 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
P LueVz adjusted profit 经调整的利润；调整后的利润
Qci4J adjusted surplus 经调整的盈余额；调整后的盈余额
O)"gS!, adjusted value 经调整的价值；调整后的价值
SCz(5[MZJ adjustment 调整；修订；理算〔保险〕
8H_l:Z [:i adjustment centre 调剂中心
kV3 8`s>+ adjustment lag 调整过程的时间差距；调整时差
G >q(iF' adjustment mechanism 调整机制
?]x |Zy adjustment of loss 亏损调整
v;0|U:`] adjustment process 调整过程；调整程序
e/^=U7:io adjustment range 调整幅度
-e8}Pm
" administered exchange rate 受管制汇率
ak ;*W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l \s U administration expenses 行政费用
W>O~-2 administration fee 手续费；行政费
;v$4$D ]L administration in bankruptcy 破产管理
Yboiw y,n administration order 遗产管理令
|<GDUwC_; administrator 管理人；遗产管理人
=J ym%m administrator of the estate 遗产管理人
OD5 m9XS admission of debt 债项承认书
SGe^ogO "v admission of proof 接纳债权证明
rSJ9 v : advance 放贷款项；垫付款项；预支款项；预付款项
^g`&7tX advance account 暂支帐目；预付款帐户
uh?>-
]r` advance compensation 预付补偿金
o9H^?Rut advance from shareholder 股东垫款
et }T %~T advance pending reimbursement 预支以待日后付还
*q1% IJ advanced economy 先进经济体系
|Z*J/v'@p advancement 预付；预付财产
* ; Ed*ibf advances warrant 垫款令
V?=8".GiX advancing 贷出
X0n~-m"m adverse balance 逆差
67VT\f adverse exchange 逆汇
E~_]Lfs) advertisement addressed to shareholders 在报章刊登的致股东通告
1+U advice for collection 托收通知书
_C`K*u
6Z< advice of drawing 提款通知书；汇票通知书
Bn(W" =1 advice of payment 付款通知
~>+]%FPv Advisory Committee [Securities and Futures Commission]
n;:rf 7hGY 谘询委员会〔证券及期货事务监察委员会〕
t>[KVVg
W Advisory Committee on Diversification 经济多元化谘询委员会
Q
!(pE& affidavit 誓章；遗产申报誓章
2!$gyu6bpG affidavit of no receipt 述明无收款的誓章
6CMub0 affiliate 联号；联营公司；附属公司
$n^gmh p affiliated company 附属公司；联号；联营公司
^) W[l!!<) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p^'3Odd|O affordability 负担能力
~PHB_ cyth African Development Bank [AfDB] 非洲开发银行
sn?]n~z after-acquired property 事后取得的财产
T9879[ZU\ after-hours dealing 市后交易
.k0~Vh2u after-tax profit 税后盈利；税后利润；税后溢利
d:i;z9b@to agency agreement 代理协议
DmOyBtj agency expenses 代理机构的开支
J|w)&bV agency fee 代理费
.fdL&z Agency Law 《代理法》
ZE/o?4k*c1 agent 代理人；承销人
jWY V#ifs2 agent of company 公司代理人
*>+,(1Fz agent's fee 代理人费；经纪费
Uv4`6>Ix
aggregate 总计；总数；总体数字
V.{H9n]IO aggregate amount 总款额；总额
m ]cHF.: 5 aggregate assets and liabilities 总体资产与负债
oI#a_/w aggregate at constant price 按固定价格计算的总体数字
zD?K>I = aggregate demand 总需求
MG{YrX) oi aggregate gross position 总持仓量
H
Tz aggregate limit 总限额
E{n:J3_X^d aggregate of salaries tax 合计薪俸税
4NdN< #Lr aggregate performance 总体表现；总体业绩
-k7X:!>QHC aggregate supply 总体供应
?K3(D;5
&i aggregate surplus 总盈余
uy}%0vLo aggregate total 整体总额
D11F.McM aggregate value 总值；合计价值
c~v~2DM aggregated basis 合计基准
"5, aggregated net chargeable income 合计应课税入息实额
kn/Ao}J74z aggregation 合并计算；合计；总和
UA yC.$! aggregation of incomes of husband and wife 夫妇入息合并计算
EKz Ad aggregation of property 财产的总和
<~)kwq' agio 差价；贴水
Y9`5G% 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》
d` [HT `` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(X?/"lC) 《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》
c-Pw]Ju Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=2
*rA'im 《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》
]]"jw{W}A Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
> z^# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6A WKLFMV agreement for a settlement 授产协议
p^ pOuy8 agreement for assignment 转让协议
{H{X[p8 agreement for sale 售卖协议；买卖协议
W y%s1iu agreement for sale and purchase 买卖协议
kVD(Q ~< agreement for the payment of interest 支付利息协议
R d>B0;4 agreement for the repayment of money 还款协议
.m`y><.5 agreement of reinsurance 再保险协议
Tdc3_<1 Agricultural Bank of China 中国农业银行
2m~V{mUT! air passenger departure tax 飞机乘客离境税
36n>jS& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e*.b3 z airport tax 机场税
2mq$H_ alcohol duty 酒精税
H&yD*@ alienation 让与；让渡；转让
raQ7.7 alimony 生活费；赡养费
8O " U 0 All Ordinaries Index [AOI] 所有普通股指数
J=dJs k all risks 全险；综合险
VG>vn`x>a All Sales Record for Stock Market 《股票市场成交报告》
Q*XE
h Allied Capital Resources Limited 新联财务有限公司
$8crN$y e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
fkSwD ( allocation letter 拨款信件
aIXdV2QS allocation of fund 分配款项；预留款项
0W%@gs5d& allocation of profit 利润分配；溢利分配
2+Wzf)tB allocation warrant 拨款令
dHk{.n ^p allotment 分配；配股
3.)b4T allotment notice 股份配售通知；配股通知
=-o'gL allotment of shares 股份分配
~RD+.A allowable 可获宽免；免税的
nL?oTze*p allowable business loss 可扣除的营业亏损
lW 81q2n allowable expenses 可扣税的支出
8_!.!Kde | allowance 免税额；津贴；备抵；准备金
R l6\#C* allowance for debts 债项的免税额
>\!4Mk8 allowance for depreciation by wear and tear 耗损折旧免税额
_qWliw: 0# allowance for funeral expenses 殡殓费的免税额
Cbs5dn(Y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
vs j3 allowance for repairs and outgoings 修葺及支出方面的免税额
O6]. *25 allowance to debtor 给债务人的津贴
&Sp -w?kM alteration of capital 资本更改
5IKL#V `3a alternate trustee 候补受托人
=\{ \g7 amalgamation 合并
}Up.){.% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
} 17.~ ambit of charges 征税范围；收费范围
qSx(X!YS amended valuation 经修订的估值
7zTqNnPnf American Commodities Exchange 美国商品交易所
J/A[45OD American Express Bank Limited 美国运通银行
Ac|5. ?|N American Stock Exchange 美国证券交易所
:3$}^uzIq amortization 摊销
%5\3Aw amount due from banks 存放银行同业的款项
*XWq?hi amount due from banks abroad 存放海外银行同业的款项
~l~Tk6E M amount due from holding companies 控股公司欠款
J`*iZvW#Bx amount due from local banks 存放本港银行同业的款项
<:|3rfm# amount due to banks 银行同业的存款
X _$a,"'~) amount due to banks abroad 海外银行同业的存款
2ij#
H
; amount due to holding companies 控股公司存款
8Q)@ amount due to local banks 本港银行同业的存款
x&A vU J amount due to outport banks 外埠银行同业的存款
st 'D amount for note issue 发行纸币的款额
H@uE> amount of bond 担保契据的款额
B%\g kl amount of consideration 代价款额
8p1ziz`4>$ amount of contribution 供款数额
OJ4Sb I amount of indebtedness 负债款额
Fd \ e*ww' amount of principal of the loan 贷款本金额
sm QVWs> amount of rates chargeable 应征差饷数额
k#:2'!7G amount of share capital 股本额
$ex!!rqN| amount of sums assured 承保款额
VzlDHpG amount of variation 变动幅度
gBk5wk_j| amount of vote 拨款数额
StYzGJ amount payable 应付款额
6yAA~;*5' amount receivable 应收款额
c3
&m9zC Amsterdam Stock Exchange 阿姆斯特丹证券交易所
q 1 k { analysis 分析
) $x_!=@1 ancillary risk 附属风险
FnHi(S|A annual account 周年帐目；周年帐目报表；年度决算；年结
GQ_Ia\ annual accounting date 年结日期
xeTgV&$@ annual allowance 每年免税额；年积金；年度津贴；年津
i z]rFNR annual balance 年度余额
"zZI S6j annual disposable income 每年可动用收入
_2vd`k annual estimates 周年预算
Rn+4Dc R annual fee 年费
{fSf q&o annual general meeting 周年大会
V7t!?xOL annual growth rate 年增率；每年增长率
UmK X*T9 annual long-term supplement 长期个案每年补助金
_ :^ 7a3I annual pensionable emolument 可供计算退休金的年薪
'7I g.K& annual report 年报
'i>xf
^ Annual Report on the Consumer Price Index 《消费物价指数年报》
0&fl#]oCE annual return 周年报表；周年申报表；每年报税表格
'qv ;sB. Annual Return Rules 《周年报表规则》
R21~Q:b ! annual review of consumer prices 每年消费物价回顾
q9} m!*8e annual roll-forward basis 逐年延展方式
CHaE;olo annual salary 年薪
mgkyC5)d annual statement 年度报表；年度决算表
p/]s)uYp$ 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
0-2"Fd eQU annuitant 年金受益人
s'_,:R\VM> annuity 年金
E(L<L1:" annuity contract 年金合约
8V5a%2eV annuity on human life 人寿年金
( v#pj8aE antecedent debt 先前的债项
]HvZ$ ante-dated cheque 倒填日期支票
!Ua&0s% anticipated expenditure 预期开支
?~2Bi^ W5 anticipated net profit 预期纯利
%%g-GyP
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,{<p anti-inflation measure 反通货膨胀措施
LD55n%|0`H anti-inflationary stance 反通货膨胀立场
ESDB[
O+`x apparent deficit 表面赤字
,8 6K apparent financial solvency 表面偿债能力
t =dO apparent partner 表面合伙人
g#W_S? application for personal assessment 个人入息课税申请书
yr4ou application of fund 资金应用
(@ ]tG?I= application to release as liquidator and to destruct the books of accounts and documents
?q%b*Ek 申请免除清盘人职务及毁灭帐簿与文件
*W^=XbG appointed actuary 委任精算师
')nnWlK appointed auditor 委任核数师；委任审计师
Vm!i appointed trustee 委任的受托人
elbG\qXBp appointer 委任人
(fXq<GXAn/ apportioned pro rata 按比例分摊
/4C`k=> apportionment 分配；分摊
.[f; (WR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$p F k"]= apportionment formula 分摊方程式
o =9' apportionment of estate duty 遗产税的分摊
VG#Q;Xd} appraisal 估价；评估
#?m {YT{P appreciable growth 可观增长
R `Qp d3 appreciable impact 显着影响
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R%&:- appreciable increase 可观增长
? ICDIn appreciation 增值；升值
@)z*B mP appreciation against other currencies 相对其他货币升值
N5\{yV21", appreciation of the exchange value of Hong Kong dollar 港元汇值上升
& s-V Su7 appreciation tax 增值税
k5X b}@ appropriation 拨款；拨用；拨付
(9z|a , appropriation account 拨款帐目
2v\W1VF Appropriation Bill 拨款法案
"/y|VTV" appropriation-in-aid system 补助拨款办法
yqBa_XPV8 approved assets 核准资产
"%kG RHq approved basket stock 认可一篮子证券
A`C-sD > approved budget 核准预算
yiO31uQt approved charitable donation 认可慈善捐款
;z0"Ox=7 approved charitable institution 认可慈善机构
h,hL?imD approved currency 核准货币；认可货币
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^f}ui i approved estimates 核准预算
lA4hm4"i(, approved estimates of expenditure 核准开支预算
`]hCUaV approved overseas insurer 核准海外保险人
ux&:Rw\ approved overseas trust company 核准海外信托公司
Y^5"qd|` approved pooled investment fund 核准汇集投资基金
MHNe>C-!q approved provident fund scheme 认可公积金计划
=~$U^IsWA approved provision 核准拨款
U6a z hi&, approved redeemable share 核准可赎回股份
+_-Y`O!Q approved regional stock 认可地区性证券
6 puVw-X approved retirement scheme 认可退休金计划
N &N 82OG approved subordinated loan 核准附属贷款
O,]_ tp arbitrage 套戥；套汇；套利
X{'wWWZC arbitrageur 套戥者；套汇者
(n}%a6M arbitrary amount 临时款项
<THUsY`3P& arrangement 措施；安排；协定
R
^^ 1/% arrears 欠款
'ucGt arrears of pay 欠付薪酬
+/}_%Cf8 arrears of revenue 逾期未收税款；逾期未收的帐项
(L:`o jiU articles of association 组织章程；组织细则；组织章程细则
$~Tf L{$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
FSVS4mtiX\ ascertainment of profit 确定利润
2|
$k`I, "Asia Clear" “亚洲结算系统”
Kv1vx*> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tPzM7
n| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X -v~o/r7 Asian Development Fund [ADF] 亚洲发展基金
v2(U(Tt Asian dollar bond 亚洲美元债券
u
I F$u Asian dollar market 亚洲美元市场
;h~?ko Asian dollar rate 亚洲美元利率
rQ
&S< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
sD.6"w7} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.oEFX8 asked price 沽盘；喊价；索价；卖方报价
4%%B0[Wo_O assessable income 应评税入息
(}6wAfG o assessable loss 应评税亏损
C*$|#.l assessable profit 应评税利润
GU 5W|b S assessable value 应评税值
:"y0oCu7`W assessed profit 估定利润
9ec0 ^T assessed value 经评估价值
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-xR7A assessment 评税；评定；估价；评税单
FBcm;cjH assessment number 评税编号；估价编号
sb`& bA;i assessment of additional tax 补加税评税
[Yn;G7cK assessment of performance 业绩评估；实绩评价
::0aY ;D2 Assessor 评税主任
xa'
nJ"f; asset price bubbles 资产价格泡沫
Euq jxz asset-backed securities 具资产保证的证券
i+U@\:= assets accretion 资产增值
l#p }{ assets and liabilities 资产与负债
ofVEao assets betterment statement 资产递增表；资产改进表
dEL3? -;' assets lending 实物放款；有抵押贷款
TLXh E(o|o assets of the company passing on the death 死者去世时转移的公司资产
]v<d0" 2 assets pledged as security for liabilities 用作负债抵押的资产
' n>EEQyp' assets portfolio 资产投资组合
>pN;J)H assets price 资产价格
Al=(sHc' assets quality 资产质素
0T 1HQ assets realization 资产变现
:EYu 4Y assets refinancing arrangement 资产再集资安排
,I/2.Q})[ assets securitization 资产证券化
b{zAJ`|#[n assets situated outside Hong Kong 在香港以外地方的资产
Oi6f 8*, assets stripping 削减资产；拆卖资产
_E3U.mV assets value 资产值
@< wYT$ assignee 承让人
\nrgAC-b assignment 转让；转让书；转让契
nMTLD assignment of interest 权益转让
B {[f}h.n assignment of letters patent and trade mark 专利证书及商标转让
~*jsB=XM/ assignment of property 物业转让；物业转让书
xi;/^ )r assignment right 转让权
FLVbkW-G. assignor 转让人
jB5>y&+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
y{@P 1 { Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Y;'VosTD associate member 附属会员
w9 06aV*s associated body corporate 相联法人团体
aJEbAs} associated company 相联公司；联属公司
%~][?Y >< associated corporation 相联法团
: =
]sq}IN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
MF f05\aDu 公认会计师公会〔英国〕
A 4~D#V Association of Futures Exchange Brokers 香港期货经纪协会
?SB[lbU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fG X1y association of underwriters 承保人组织
- 3C* P
assumption of control 接管
e} sc]MTM assurance 担保；保险；转易；转易书
U On! Y@ assurance of interest 权益的转易
BM|-GErE at 19XX price 按一九ＸＸ年价格计算
6U;Jg_zS at a discount 按赔价计算；按贴水价格计算；打折扣
) j{WeG7L at a premium 按溢价计算；按升水价格计算
Y1$ #KC at call 通知付款；按通知
>2]Eaw&W at constant market price 按固定市价计算
(eC F>Wh^m at constant price 按固定价格计算
Z}sG3p at cost 按成本计算
3I'M6 WA at current market price 按当时市价计算；按现时市价计算
?2J S &i at current price 按当时价格计算；按现时价格计算
%E4$ZPSW at factor cost 按要素成本计算；按生产要素成本计算
p2pTs&}S at money-of-the-day price 按付款当日价格计算
yq/[ /*7^ at or better 按指定或较佳价位〔买卖指令〕
1<XiD 3H; at par 按面值计算；平价
a) I=U [ at sight 见票即付
J 0IdFFZ|w at the close 按收市盘
n u \ at the opening 按开市盘
Zp/qs
z(] attestation 见证；见证条款
D=i0e8D!+ at-the-money option 平价期权
\SYPu,ZT attorney 受权人；受托代表人
30sC4} attornment 新拥有人承认书
btUUZ"q< attributable profit 可归属利润
c ,6<7 attributable share value 可归属股份价值
-IpV'%nX; Auckland Stock Exchange 奥克兰证券交易所
o{ ,ba~$.w auction 拍卖
DBj;P|L_ auctioneer 拍卖商
a -z23$3 audit 审计；核数
4f@ havFIJ Audit Commission 审计署
377j3dP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"'Q" (S 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
adRNrt*! audit review 帐目审查
*eJhd w* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/7UovKKbz audited account 审计帐目；经审计的帐目
"sX [p audited annual account 经审计的周年帐目
_'? 8s6 H audited balance sheet 经审计的资产负债表
t7U,AQ=;P5 auditor 核数师；核数主任；审计师
TS\A`{^T auditor's certificate 核数师证明书；审计师证明书
vSyi}5D auditor's report 核数师报告；审计师报告
Z4wrXss~ Aussie bond 澳元债券
9,iq"dQ austerity budget 紧缩预算
w*&n(zJF> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1+16i=BF) Australia All Ordinaries Index 澳洲所有普通股票指数
[I+)Ak5 Australian Dollar [AUD] 澳元
*sc0, '0 Australian Options Market 澳大利亚期权市场
4%',scn Australian Securities Commission 澳洲证券事务监察委员会
Y\z^\k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;qMnO_ E Australian Stock Exchange 澳大利亚证券交易所
/ygUd8@ Austrian Schilling [ATS] 奥地利先令
=0@d|LeZ authentication 认证；鉴证
D]G'R5H authority to purchase 委托购买证；委购书
< tu[ cA> authorization 认可；核准；授权；授权书
'y+bx?3Z authorization by direction 指示授权
Ru
vG1" authorization by instruction 指令授权
wB1|r{ authorization by warrant 令状授权
\Age9iz& authorization of unit trust 单位信托的认可
a. R p#}f authorized agent 指定代理人
`aO@ N( authorized capital 法定资本
}<}`Q^Mlk authorized clerk 出市员
lH,]ZA./ authorized dealer 认可交易商
zP{<0o authorized financial institution 认可财务机构
5ykk11!p$ authorized fund 认可基金
n &3iv ^ authorized fund house 获授权的基金公司；认可基金公司
Vtz yB authorized institution 认可机构
Q[ 9rA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
764} yV> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lE2wkY9^/ authorized insurer 获授权保险人；获认可承保人
5uD#=/oV authorized investment 特准投资项目
o $H Jg authorized person 获授权人
cmr6,3_ authorized representative 获授权代表
0ez
i ?Um authorized share capital 法定股本
{>U Mw>T[ automated quotation system 自动报价系统
z!1/_]WJ, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3"^)bGe 自动交易系统〔香港期货交易所有限公司〕
]UCk_zWsn1 automatic adjustment mechanism 自动调整机制
Gm mT'3Q automatic adjustment system 自动调整系统
FSYj p{z5 Automatic Clearing House 自动票据交换所
c~ pUhx1( automatic exchange rates accumulation system 自动化汇率累集系统
Wf`Oye Rz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Tg Q|T57 automatic teller machine [ATM] 自动柜员机
YP\4XI autopay 自动转帐
pRxlvV t available assets 可用资产
D
$CY:@ available fiscal reserve 现存财政储备
]=86 [A-2N available profit 可用利润
#/B~G.+( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>;' 1k' average 平均；平均数；海损
tEWj}rX average basic salary 平均基本薪金
h@>rjeY@ average consumer expenditure 平均消费开支；一般消费开支
jK C qH$ average cost 平均成本
X!M fJ^) q average cost of land production 增辟土地平均成本
<rwOI.W
l$ average daily turnover 平均每日成交额
1z};"A average daily wage rate 平均每日工资率
i:Z.;z$1 average expenditure pattern 平均开支模式
!7Nz W7j average growth rate 平均增长率
xU\:Vid +A average net fixed assets 固定资产平均净值
c;|&>Fp average of relatives 相对价格平均数
_"w!KNX>(~ average price 平均价格
e2h k average propensity to consume 平均消费倾向；一般消费倾向
bU4+P A@$ average propensity to save 平均储蓄倾向；一般储蓄倾向
7dg
5HH average rate 平均率
B =Jd%Av average revenue 平均收入；平均收益
IrwF
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3 d)+44G_) average yearly rent 平均年租
LWb}) #E avoidance of double taxation 避免双重课税
jf)JPa _ avoidance of tax 避税
