A:
2%_vXo=I A share Ａ股；甲类股份
R21b!Pd\ abatement of tax 减税；减扣免税额
9J2NH|]c ABN AMRO Bank N.V. 荷兰银行
W>j !Q^? above-the-line expenditure 线上项目支出；经常预算支出
M
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&__es{;P ABSA Asia Limited 南非联合亚洲有限公司
^y<<>Y'I absolute change 绝对数值变更
!]=d-RGNe absolute expenditure 实际开支
sG92 XJ absolute guideline figure 绝对准则数字
6;ixa
hZV absolute interest 绝对权益
TOB]IrW absolute order of discharge 绝对破产解除令
UdpF@Q absolute profit margin 绝对利润幅度
.N
,3 od@ absolute value 实值；绝对值
pu2 tY7J a absolutely vested interest 绝对既得权益
f,kZ\Ia'r absorbed cost 已吸收成本；已分摊成本
@}}$zv6l, absorption 吸收；分摊；合并
;6>2"{NW absorption rate 吸收率；摊配率；分摊率
]7 Tkkw $ ACB Finance Limited 亚洲商业财务有限公司
YTUZoW2 acceptable form of reciprocity 合理的互惠条件
7+\+DujE$ acceptable rate 适当利率；适当汇率
=4FXBPoQK acceptance agreement 承兑协议
xHD=\,{ig acceptance for honour 参加承兑
2#c<\s|C acceptor 承兑人；接受人；受票人
ww], y@da acceptor for honour 参加承兑人
R}*_~7r 5 accident insurance 意外保险
+%ee8|\ Accident Insurance Association of Hong Kong 香港意外保险公会
|#]@Z)xa accident insurance scheme 意外保险计划
v>Q #B accident year basis 意外年度基准
\1D <!k\S accommodation 通融；贷款
RO 4Z?tz accommodation bill 通融票据；空头票据
e4? >- accommodation party 汇票代发人
_( {hc+9p account balance 帐户余额；帐户结余
/`wvx KX account book 帐簿
W\d{a(* account collected in advance 预收款项
=T HpdtL account current book 往来帐簿
JB<Sl4 account of after-acquired property 事后取得的财产报告
1_PoqD!q account of defaulter 拖欠帐目
*Q ?tl\E account payable 应付帐款
#49kjv@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
` d5%.N account receivable 应收帐款
1Q<^8N)pf account receivable report 应收帐款报表
)u[emv$ account statement 结单；帐单；会计财务报表
A kC1z73< account title 帐户名称；会计科目
a7r% X - accountant's report 会计师报告
;f #v0W `5 Accountant's Report Rules 会计师报告规则
PQ5QA61 accounting and auditing procedure 会计与审计程序；会计与核数程序
}dgfqq Accounting Arrangements 《会计安排》
_K l_61k accounting basis 会计基础
Oo5w?+t accounting by Official Receiver 破产管理署署长呈交的帐目
`6~Aoe Accounting Circular 《会计通告》
"s0)rqf< accounting class 会计类别
<>y;.@}Q accounting date 记帐日期；会计结算日期
itBwCIj G accounting for money 款项核算
-GhP9; d Accounting Officer 会计主任
[ q?<Qe accounting period 会计报告期；会计期
,|y: " s accounting policy 会计政策；会计方针
;z}i-cNae accounting practice 会计惯例
B +\3-q accounting principle 会计准则
D~S <U accounting record 会计记录
^o3"#r{:+ accounting report 会计报告
Ve}(s?hU5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
GpY"f c% Accounting Society of China 中国会计学会
w$zu~/qV2 accounting statement 会计报表
3x{ t( accounting system 会计制度；会计系统
m$}R% accounting transaction 会计事项；帐务交易
KL1/^1 accounting treatment 会计处理
\^L`7cBL accounting year 会计年度
r`W)0oxD accretion 增值；添加
EofymAi% accrual 应计项目；应累算数目
>,gg5<F-E accrual basis 应计制；权责发生制
x@P y>f2 accrual basis accounting 应计制会计；权责发生制会计
52:HNA\E/ accrue 应累算；应计
:61Tun accrued benefit 应累算利益
EMwS1~3dD accrued charges 应计费用
3er nTD*` accrued cumulative preference share dividend 应累算的累积优先股股息
$HHs ^tW accrued expenses 应累算费用
:W!7mna accrued interest payable 应付利息；应计未付利息
]m
g)Q:d, accrued interest receivable 应收利息；应计未收利息
G&D7a/G\ accrued right 累算权益
q E&v ; accruing profit 应累算的利润
YVQN&|- accumulated fiscal reserve 累积财政储备
PRu 6xsyA accumulated profit 累积利润；滚存溢利
*scVJ accumulated reserve 累积储备
JD)(oK%C accumulation of surplus income 累积收益盈余
<*16(!k0 acquired assets 既得资产
{> eXR?s/ acquisition 收购；购置；取得
mn, =i acquisition cost 购置成本
0b+Wc43}K acquisition expenses 购置费用
Jj!v h{ acquisition of 100% interest 收购全部股权
(G z b acquisition of control 取得控制权
"6MVvpy" acquisition of fixed assets 购置固定资产
QdT}wkX acquisition of shell “买壳”
CR8 /Ke acquisition price 收购价
1"zDin!A act of God 天灾
ML w7 }[ acting partner 执事合伙人
0
HGM4[)= active market 买卖活跃的市场；交投畅旺的市场；旺市
sGy eb5c active partner 积极参与的合伙人
b LlKe50 active trading 交投活跃
G_;)a]v8) actual circulation 实际流通
2 `7==? actual cost 实际成本
GPkmf%F J actual expenditure 实际开支；实际支出
PDJr<E? actual income 实际入息；实际收入；实际收益
E7t+E)= 8 actual market 现货市场
7!@-*/|!S9 actual price 现货价；实际价格
QLXN*c actual profit 实际利润
4 !i$4 actual quotation 实盘；实际价位；实际报价
HG^ B#yX actual year basis 按实际年度计算
.{ocV#{s actuals 实货
Wvbf"hq actuarial investigation 精算调查
kpJ @M%46
actuarial principle 精算原则
UtPLI al actuarial report 精算师报告
F_w
Z"e6 Actuarial Society of Hong Kong 香港精算学会
x2OaPlG,&V actuarial valuation 精算师估值
{P*pk c actuary 精算师
\|H!~) h$1 ad referendum agreement 暂定协议；有待覆核的协定
%eX{WgH ad valorem duty 从价税；按值征税
E@@5BEB ~ ad valorem duty system 从价税制
'Y *E<6: ad valorem fee 从价费
',Y.v"']4 ad valorem tariff 从价关税
'8Q]C*Z additional allowance 额外免税额
xbdN0MAU additional amount for unexpired risk 未过期风险的额外款额
rM`X?>iT+ additional assessable profit 补加应评税利润
![`Ay4AZ@a additional assessment 补加评税
vI:;A/& additional commitment 额外承担
jr)1(** additional commitment vote 额外承担拨款
'FqQzx"r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Huy5-[) 15 additional dependent parent allowance 供养父母额外免税额
13 =A additional provision 额外拨款
[$qyF|/K`n additional stamp duty 附加印花税
Li!Vx1p;u. additional tax 补加税罚款；补加税款
4" Cb/y3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"S8uoSF`> adjudged bankrupt 被裁定破产
vMA] j>> adjudicated bankrupt 裁定破产人
n!YKz"$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
hBS.a6u1'd adjudication of bankruptcy 裁定破产；宣告破产
'Q|M'5' adjudication of insolvency 裁定无力偿还债务
=d".|k adjusted actual 经调整的实数；调整后的实数
1pt% Kw*@j adjusted current assets 经调整的流动资产；调整后的流动资产
_wTOmz%|R adjusted figure 经调整的数字；调整后的数额
(KFCs^x7wG adjusted liabilities 经调整的负债；调整后的负债
C<N LE- adjusted loss 经调整的亏损；调整后的亏损
o C< . =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
g<l1zo`_ adjusted profit 经调整的利润；调整后的利润
JSkLEa~< adjusted surplus 经调整的盈余额；调整后的盈余额
K ~c=M",mW adjusted value 经调整的价值；调整后的价值
}p}[j t adjustment 调整；修订；理算〔保险〕
} = %oX}[ adjustment centre 调剂中心
`P@T$bC adjustment lag 调整过程的时间差距；调整时差
#bUXgn> adjustment mechanism 调整机制
wG~`[>y ( adjustment of loss 亏损调整
3vuivU.3 adjustment process 调整过程；调整程序
"3Uv]F adjustment range 调整幅度
LCZ\4g05 administered exchange rate 受管制汇率
&|Bc7+/P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_y),J'W^3u administration expenses 行政费用
t z5e"+T z administration fee 手续费；行政费
W =j[V
Oq administration in bankruptcy 破产管理
Cbg!:Cws administration order 遗产管理令
CLRiJ*U administrator 管理人；遗产管理人
ZI f administrator of the estate 遗产管理人
5* j?E admission of debt 债项承认书
wLi4G@jJ admission of proof 接纳债权证明
3 jGWkby0 advance 放贷款项；垫付款项；预支款项；预付款项
Y'1S`. advance account 暂支帐目；预付款帐户
rX4j*u2u advance compensation 预付补偿金
XlV0* }S advance from shareholder 股东垫款
b<a4'M advance pending reimbursement 预支以待日后付还
]"t@-PFX< advanced economy 先进经济体系
x}_]A$nV advancement 预付；预付财产
Zo |.1pN advances warrant 垫款令
!ipR$ dM advancing 贷出
=T -&j60 adverse balance 逆差
|uX,5Q#6 adverse exchange 逆汇
!j:9`XD| advertisement addressed to shareholders 在报章刊登的致股东通告
Fo NSM$x advice for collection 托收通知书
2/?`J advice of drawing 提款通知书；汇票通知书
M^O2\G#B advice of payment 付款通知
*C5R}9O5 Advisory Committee [Securities and Futures Commission]
;1:Js0=;H 谘询委员会〔证券及期货事务监察委员会〕
!B\R''J5 Advisory Committee on Diversification 经济多元化谘询委员会
,VCyG:dw affidavit 誓章；遗产申报誓章
W{5#@_pL affidavit of no receipt 述明无收款的誓章
3?c3<`TW affiliate 联号；联营公司；附属公司
5k`l $mW{ affiliated company 附属公司；联号；联营公司
%6t2ohO" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)Hpa}FGT affordability 负担能力
Z)! qW? African Development Bank [AfDB] 非洲开发银行
G!"YpYml after-acquired property 事后取得的财产
d*jMZ%@uS after-hours dealing 市后交易
] QpWih00V after-tax profit 税后盈利；税后利润；税后溢利
8 7BHq) agency agreement 代理协议
t Z'|DC T agency expenses 代理机构的开支
6{"$nF] agency fee 代理费
v:!Z=I}> Agency Law 《代理法》
A;*d}Xe&J agent 代理人；承销人
] Bcp; D agent of company 公司代理人
E ;Y;z agent's fee 代理人费；经纪费
M!/Cknm aggregate 总计；总数；总体数字
55tKTpV aggregate amount 总款额；总额
{ vKLAxc aggregate assets and liabilities 总体资产与负债
e x:: m& aggregate at constant price 按固定价格计算的总体数字
]b \yg2 aggregate demand 总需求
q?4p)@# aggregate gross position 总持仓量
M[mF8Zf aggregate limit 总限额
%e-7ubW aggregate of salaries tax 合计薪俸税
zb k q aggregate performance 总体表现；总体业绩
uW 3 0ep' aggregate supply 总体供应
.$qnZWcgG aggregate surplus 总盈余
O!P H&;H aggregate total 整体总额
y`F3Hr c aggregate value 总值；合计价值
l uo aggregated basis 合计基准
'^No)n\` aggregated net chargeable income 合计应课税入息实额
]~aF2LJ_q aggregation 合并计算；合计；总和
8vMG5#U[ aggregation of incomes of husband and wife 夫妇入息合并计算
-* $HddD aggregation of property 财产的总和
g'H$R~ag agio 差价；贴水
G_0(
|% 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》
n;@bLJ$W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d Vj_8> 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
HkO7 R
` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
E7.2T ^o;M 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
g+pml*LJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K? y[V1, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x[$z({Yf agreement for a settlement 授产协议
)2bvQy8K agreement for assignment 转让协议
4x agreement for sale 售卖协议；买卖协议
(#Wu# F1; agreement for sale and purchase 买卖协议
1DE 1. 1 agreement for the payment of interest 支付利息协议
;A]@4*q agreement for the repayment of money 还款协议
PmKeF} agreement of reinsurance 再保险协议
%>~sJ0 Agricultural Bank of China 中国农业银行
4k BaB air passenger departure tax 飞机乘客离境税
i+p^ ^t\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,cB\ airport tax 机场税
+z9Q -d%O alcohol duty 酒精税
*v9 2 alienation 让与；让渡；转让
d/BM& r alimony 生活费；赡养费
LcUh;=r}& All Ordinaries Index [AOI] 所有普通股指数
yf[~Yl>Ogw all risks 全险；综合险
-=~| ."O All Sales Record for Stock Market 《股票市场成交报告》
~$)2s7
O Allied Capital Resources Limited 新联财务有限公司
{ OXFN;2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,q}ML TS i allocation letter 拨款信件
Z Uox Mm
allocation of fund 分配款项；预留款项
\6R,Nq allocation of profit 利润分配；溢利分配
w8MG(Lq1" allocation warrant 拨款令
t .7? allotment 分配；配股
\/: {)T~ allotment notice 股份配售通知；配股通知
k< y>) allotment of shares 股份分配
N"]q='t allowable 可获宽免；免税的
.NYbi@bk(< allowable business loss 可扣除的营业亏损
-I&m:A$4* allowable expenses 可扣税的支出
)%`^xR allowance 免税额；津贴；备抵；准备金
D|e
uX7b allowance for debts 债项的免税额
k@/sn ( x allowance for depreciation by wear and tear 耗损折旧免税额
fh](K'P#^ allowance for funeral expenses 殡殓费的免税额
,.kha8 v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
CIb2J)qev allowance for repairs and outgoings 修葺及支出方面的免税额
DNr@u/>vB allowance to debtor 给债务人的津贴
wB!Nc Y\p alteration of capital 资本更改
: cF[(i/k4 alternate trustee 候补受托人
^Wt * amalgamation 合并
xT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/ro =?QYb ambit of charges 征税范围；收费范围
m9.{[K" amended valuation 经修订的估值
n ~shK<!C American Commodities Exchange 美国商品交易所
-'t)=YJ American Express Bank Limited 美国运通银行
"Y~:|?(@- American Stock Exchange 美国证券交易所
G+X
Sf r amortization 摊销
xl A$:M& amount due from banks 存放银行同业的款项
vU ohtS* amount due from banks abroad 存放海外银行同业的款项
3Nq N \5B: amount due from holding companies 控股公司欠款
dwDcR,z?a amount due from local banks 存放本港银行同业的款项
u*Pib gd< amount due to banks 银行同业的存款
J|~MC7#@q amount due to banks abroad 海外银行同业的存款
? }kG` q amount due to holding companies 控股公司存款
umt.Um .m2 amount due to local banks 本港银行同业的存款
YVHm{A1b0 amount due to outport banks 外埠银行同业的存款
FB{KH . amount for note issue 发行纸币的款额
C -\S/y d amount of bond 担保契据的款额
;<j0f~G` amount of consideration 代价款额
y CVI\y \B amount of contribution 供款数额
@~YYD#'vNY amount of indebtedness 负债款额
D/vOs[X
o, amount of principal of the loan 贷款本金额
NT e 5 amount of rates chargeable 应征差饷数额
5N/% v&1 amount of share capital 股本额
^(f"v
e#7v amount of sums assured 承保款额
^/\Of{OZ- amount of variation 变动幅度
PH+ S};Uxv amount of vote 拨款数额
B{'( L | amount payable 应付款额
VJickXA amount receivable 应收款额
{<R2UI 5m5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8, ? h~prc analysis 分析
'Vz P}; ancillary risk 附属风险
q|!-0B @ annual account 周年帐目；周年帐目报表；年度决算；年结
e=B|==E10M annual accounting date 年结日期
{>DE sO annual allowance 每年免税额；年积金；年度津贴；年津
qz0;p=$8Z annual balance 年度余额
Y]/% t{Y annual disposable income 每年可动用收入
VGpWg rmHk annual estimates 周年预算
O(D ~_O. annual fee 年费
2O.i\cH annual general meeting 周年大会
lT&eJO~?5 annual growth rate 年增率；每年增长率
uRZ ZxZ annual long-term supplement 长期个案每年补助金
_kU:Z annual pensionable emolument 可供计算退休金的年薪
}\\KYyjY annual report 年报
_'{_gei_P Annual Report on the Consumer Price Index 《消费物价指数年报》
amOnqH-( annual return 周年报表；周年申报表；每年报税表格
]yK7PH-{L Annual Return Rules 《周年报表规则》
OY;*zk annual review of consumer prices 每年消费物价回顾
Gd-'Z_ b annual roll-forward basis 逐年延展方式
<<+\X:, annual salary 年薪
G Uon/ G8 annual statement 年度报表；年度决算表
"4ri SxEyF Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
ca7=V/i_a{ annuitant 年金受益人
;7?kl>5] annuity 年金
6{n!Cb[e annuity contract 年金合约
/s@o Z{h annuity on human life 人寿年金
VyzS^AH K antecedent debt 先前的债项
[RLN;(0n ante-dated cheque 倒填日期支票
=5/9%P8j9 anticipated expenditure 预期开支
8<8:+M} anticipated net profit 预期纯利
pTPi@SBaP{ anticipated revenue 预期收入
lI *o@wQg anti-inflation measure 反通货膨胀措施
!F A] anti-inflationary stance 反通货膨胀立场
x:),P-~w apparent deficit 表面赤字
m[ ~V/N3 apparent financial solvency 表面偿债能力
b:l P%|7 apparent partner 表面合伙人
jL%x7?*U0 application for personal assessment 个人入息课税申请书
8Kg n"M3 application of fund 资金应用
*h!28Ya(~ application to release as liquidator and to destruct the books of accounts and documents
r+":' /[x 申请免除清盘人职务及毁灭帐簿与文件
v"b+$* appointed actuary 委任精算师
}1Gv)l7 appointed auditor 委任核数师；委任审计师
Cd,jDPrw appointed trustee 委任的受托人
*>|gxM8 appointer 委任人
+
+M$#Er& apportioned pro rata 按比例分摊
PsnWWj?c apportionment 分配；分摊
@k,z:~[C= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/ Z~<CbKKl apportionment formula 分摊方程式
3Z5D)zuc apportionment of estate duty 遗产税的分摊
j27?w < appraisal 估价；评估
`j,Yb]~s79 appreciable growth 可观增长
vk77B(u appreciable impact 显着影响
O_wEcJPE appreciable increase 可观增长
OSs&r$ appreciation 增值；升值
v!<gY
m& appreciation against other currencies 相对其他货币升值
7"sD5N/>uh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/67 h&j appreciation tax 增值税
g.BdlVB\ appropriation 拨款；拨用；拨付
q"\Z-D0B4 appropriation account 拨款帐目
e+~\+:[? Appropriation Bill 拨款法案
,]46I.] appropriation-in-aid system 补助拨款办法
_F>CBG approved assets 核准资产
\f G#7_wt approved basket stock 认可一篮子证券
QEz? w}b* approved budget 核准预算
dIN$)?aB0 approved charitable donation 认可慈善捐款
{1 UQ/_ approved charitable institution 认可慈善机构
b\yXbyjZ3. approved currency 核准货币；认可货币
06O2:5zF approved estimates 核准预算
JMrEFk approved estimates of expenditure 核准开支预算
\N gYT Z approved overseas insurer 核准海外保险人
N5Q[ n d approved overseas trust company 核准海外信托公司
=/s> Q l approved pooled investment fund 核准汇集投资基金
s/$?^qtyC approved provident fund scheme 认可公积金计划
qh9Z50E9 approved provision 核准拨款
,{M^-3C approved redeemable share 核准可赎回股份
vHyC; 4' approved regional stock 认可地区性证券
/N =b\-] approved retirement scheme 认可退休金计划
6 :b! F approved subordinated loan 核准附属贷款
qT dh eX/ arbitrage 套戥；套汇；套利
TE3lK(f arbitrageur 套戥者；套汇者
d,+Hd2o^X arbitrary amount 临时款项
5gYR wu f arrangement 措施；安排；协定
&e E=<x arrears 欠款
0z1ifg& arrears of pay 欠付薪酬
0 ?s|i : arrears of revenue 逾期未收税款；逾期未收的帐项
%j.0G`x9 + articles of association 组织章程；组织细则；组织章程细则
t{ xf:~B Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
z k$FkbX ascertainment of profit 确定利润
I'A_x$ib6 "Asia Clear" “亚洲结算系统”
ojaws+(& y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9IjIIM2y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yA)/Q
Yge Asian Development Fund [ADF] 亚洲发展基金
\pPY37l Asian dollar bond 亚洲美元债券
X <f8, n Asian dollar market 亚洲美元市场
[xSF 6 Asian dollar rate 亚洲美元利率
B
Wk/DVue Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zr-*$1eu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2BQ
j asked price 沽盘；喊价；索价；卖方报价
Cn,d?H assessable income 应评税入息
g;pcZ 9o assessable loss 应评税亏损
s'!Cp=xQF" assessable profit 应评税利润
J1( 9QN[w assessable value 应评税值
S0zD"T assessed profit 估定利润
^uKwB;@ assessed value 经评估价值
ZGexdc% assessment 评税；评定；估价；评税单
\H1( PA assessment number 评税编号；估价编号
YWe{juXSw assessment of additional tax 补加税评税
MI/MhkS
? assessment of performance 业绩评估；实绩评价
94h]~GqNi Assessor 评税主任
&v56#lG asset price bubbles 资产价格泡沫
[4YTDEv% asset-backed securities 具资产保证的证券
>"^ O"E assets accretion 资产增值
Nv#t:J9f assets and liabilities 资产与负债
;Y 00TGU assets betterment statement 资产递增表；资产改进表
2^r <{0@n assets lending 实物放款；有抵押贷款
6</xL9#/ assets of the company passing on the death 死者去世时转移的公司资产
zBCtd1Xrni assets pledged as security for liabilities 用作负债抵押的资产
c23oCfB> assets portfolio 资产投资组合
8[a=OP assets price 资产价格
<^V Jy5> assets quality 资产质素
[)H&'5 +F assets realization 资产变现
,|3MG",@@h assets refinancing arrangement 资产再集资安排
D9<!mH assets securitization 资产证券化
&*##bA"!B assets situated outside Hong Kong 在香港以外地方的资产
<f ZyAa3} assets stripping 削减资产；拆卖资产
?^7t'`z k assets value 资产值
aRj9E} assignee 承让人
$I pg&`S" assignment 转让；转让书；转让契
Njxv4c c assignment of interest 权益转让
*w|:~g assignment of letters patent and trade mark 专利证书及商标转让
SEo'(-5 assignment of property 物业转让；物业转让书
tI`Q /a5@ assignment right 转让权
$mu^G t assignor 转让人
*1 uKr9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
o*-)Tq8GHE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U_M$#i{_ associate member 附属会员
'}9x\3E associated body corporate 相联法人团体
hpH r\g associated company 相联公司；联属公司
#*D)Q/k associated corporation 相联法团
|t^ E~HLm, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
. k#U]M
公认会计师公会〔英国〕
>=qf/K +# Association of Futures Exchange Brokers 香港期货经纪协会
}u\])I3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$:8x(&+/@ association of underwriters 承保人组织
V\>K]mwD assumption of control 接管
1ct;A_48 assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
< NR#Y%}-V at 19XX price 按一九ＸＸ年价格计算
q8FTi^=Kb at a discount 按赔价计算；按贴水价格计算；打折扣
B~6&{7 xc% at a premium 按溢价计算；按升水价格计算
r A`V}>Xj at call 通知付款；按通知
XeW< B0~ at constant market price 按固定市价计算
U vJ}b at constant price 按固定价格计算
!02`t4Zc- at cost 按成本计算
n&L+wqJ at current market price 按当时市价计算；按现时市价计算
6 hw=
at current price 按当时价格计算；按现时价格计算
hB "fhX at factor cost 按要素成本计算；按生产要素成本计算
-?H#LUk at money-of-the-day price 按付款当日价格计算
./- 5R|fN at or better 按指定或较佳价位〔买卖指令〕
]%hn`ZJ at par 按面值计算；平价
?8I ?'\F; at sight 见票即付
9eGyyZg at the close 按收市盘
q['Euy at the opening 按开市盘
PxTwPl attestation 见证；见证条款
)fFb_ U at-the-money option 平价期权
Pj[PIz attorney 受权人；受托代表人
GD&uQ`Y5 attornment 新拥有人承认书
US+Q~GTA attributable profit 可归属利润
BHIRH mM<Y attributable share value 可归属股份价值
|EIng0a Auckland Stock Exchange 奥克兰证券交易所
V3 9g,=`b% auction 拍卖
1A ?W:'N auctioneer 拍卖商
dV*]f$wQ audit 审计；核数
/1Qr#OJ(] Audit Commission 审计署
qt"G[9; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
")_|69 VX 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〕
ED2a}Tt>Z audit review 帐目审查
[8P:?nDDL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6|K5!2 audited account 审计帐目；经审计的帐目
szb_* )k audited annual account 经审计的周年帐目
o906/5M audited balance sheet 经审计的资产负债表
5<iV2Hx auditor 核数师；核数主任；审计师
jk"`Z< j~ auditor's certificate 核数师证明书；审计师证明书
<>n0arAn auditor's report 核数师报告；审计师报告
r [9x Aussie bond 澳元债券
wc0jhHZO
? austerity budget 紧缩预算
z
F_M*8= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%OtFHhb Australia All Ordinaries Index 澳洲所有普通股票指数
jG6]A" pr Australian Dollar [AUD] 澳元
>L|;|X!m9\ Australian Options Market 澳大利亚期权市场
f& 0M*o,) Australian Securities Commission 澳洲证券事务监察委员会
`Y+J-EQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R]Vt Y7}i, Australian Stock Exchange 澳大利亚证券交易所
%&$Tz 1" Austrian Schilling [ATS] 奥地利先令
-B> ++r2A^ authentication 认证；鉴证
yID 164&r authority to purchase 委托购买证；委购书
LZ\q3 7UV authorization 认可；核准；授权；授权书
];} Wfl authorization by direction 指示授权
#m l S}~n authorization by instruction 指令授权
'QG xd!4 authorization by warrant 令状授权
c4!^nk] authorization of unit trust 单位信托的认可
R7]l{2V#^ authorized agent 指定代理人
G=)i{oC authorized capital 法定资本
V
@r I`~$ authorized clerk 出市员
*EI6dD" authorized dealer 认可交易商
H1 2Fw'2 authorized financial institution 认可财务机构
~aw.(A?MI authorized fund 认可基金
fTzvmC: g7 authorized fund house 获授权的基金公司；认可基金公司
'#!
gh? authorized institution 认可机构
Twh!X*uQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yhlFFbU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(w&F/ynO: authorized insurer 获授权保险人；获认可承保人
bf0+ DvIB authorized investment 特准投资项目
p$SX authorized person 获授权人
zFfoqb#*g authorized representative 获授权代表
t4{rb,
}W authorized share capital 法定股本
-VZ-<\uH automated quotation system 自动报价系统
&9/O!3p) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S (QpM.9* 自动交易系统〔香港期货交易所有限公司〕
>82@Q^O automatic adjustment mechanism 自动调整机制
BMhy =+\ automatic adjustment system 自动调整系统
H /,gro Automatic Clearing House 自动票据交换所
AUeu1(
automatic exchange rates accumulation system 自动化汇率累集系统
M=.:,wRm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~7Y+2FZ automatic teller machine [ATM] 自动柜员机
I6~pV@h^= autopay 自动转帐
8'n/?.7cX available assets 可用资产
0WT {,/> available fiscal reserve 现存财政储备
h
a|C&G available profit 可用利润
-8'C\R|J+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U0=] average 平均；平均数；海损
`/_o!(Z` average basic salary 平均基本薪金
qd+h$ "p average consumer expenditure 平均消费开支；一般消费开支
-g)9R%>- average cost 平均成本
D@G\7 KH@ average cost of land production 增辟土地平均成本
pa#d L!J average daily turnover 平均每日成交额
9F6F~::l} average daily wage rate 平均每日工资率
L Y6;.d$ J average expenditure pattern 平均开支模式
=,%CLS,6w average growth rate 平均增长率
~+bv6qxg]\ average net fixed assets 固定资产平均净值
1[kMOp average of relatives 相对价格平均数
Nb?w|Ne(T average price 平均价格
KiRUvWqa average propensity to consume 平均消费倾向；一般消费倾向
lW<PoT average propensity to save 平均储蓄倾向；一般储蓄倾向
rI^zB mrr average rate 平均率
17 D"cP average revenue 平均收入；平均收益
]"+95 *B average stock 平均库存；平均存货
*eIJwXE average yearly rent 平均年租
Y^36>1.: avoidance of double taxation 避免双重课税
GGe,fb<k avoidance of tax 避税
