A:
8@rF~^-_ A share Ａ股；甲类股份
OI:=>Bk abatement of tax 减税；减扣免税额
%iYro8g!, ABN AMRO Bank N.V. 荷兰银行
9^ C6ZgNS above-the-line expenditure 线上项目支出；经常预算支出
f* h nzj above-the-line receipt 线上项目收入；经常预算收入
k%sA+= ABSA Asia Limited 南非联合亚洲有限公司
<&B] p absolute change 绝对数值变更
R f>V] R absolute expenditure 实际开支
rTJU)4I^h absolute guideline figure 绝对准则数字
$ntC{a>& absolute interest 绝对权益
XgKYL< k?S absolute order of discharge 绝对破产解除令
DIvxut absolute profit margin 绝对利润幅度
?v F8 y;Jh absolute value 实值；绝对值
(r'NB absolutely vested interest 绝对既得权益
I{H!K rM! absorbed cost 已吸收成本；已分摊成本
&Q\k`0vzVB absorption 吸收；分摊；合并
[Q6$$z92Q absorption rate 吸收率；摊配率；分摊率
7~P!Z=m^^f ACB Finance Limited 亚洲商业财务有限公司
$gk=~p| acceptable form of reciprocity 合理的互惠条件
8(A
k acceptable rate 适当利率；适当汇率
w)YTHY (k; acceptance agreement 承兑协议
&?y| Pn acceptance for honour 参加承兑
|\"%Dy[m acceptor 承兑人；接受人；受票人
i* 09m^r acceptor for honour 参加承兑人
ygQAA!&'] accident insurance 意外保险
7<2?NLE8* Accident Insurance Association of Hong Kong 香港意外保险公会
eCg|@d% D accident insurance scheme 意外保险计划
lD _iIe~c accident year basis 意外年度基准
l #w0-n%S accommodation 通融；贷款
ogdAJw6 9 accommodation bill 通融票据；空头票据
3z#fFP@E accommodation party 汇票代发人
GIR12%-EO account balance 帐户余额；帐户结余
1.~^QH\p?3 account book 帐簿
.>y3`,0h account collected in advance 预收款项
+_f813$C account current book 往来帐簿
*_Pkb.3R account of after-acquired property 事后取得的财产报告
jlUT9Zp account of defaulter 拖欠帐目
qe0Z M-C_ account payable 应付帐款
cyL|.2, account payee only [A/C payee only] 只可转帐；存入收款人帐户
? ia O6HD account receivable 应收帐款
A v/y account receivable report 应收帐款报表
[f$pq5f=' account statement 结单；帐单；会计财务报表
&mA{ _|> account title 帐户名称；会计科目
z^%`sUgP accountant's report 会计师报告
REk^pZ3B Accountant's Report Rules 会计师报告规则
!+Sd%2o accounting and auditing procedure 会计与审计程序；会计与核数程序
ry* 9 Accounting Arrangements 《会计安排》
q'b iTn]2 accounting basis 会计基础
=_2(S 6~ accounting by Official Receiver 破产管理署署长呈交的帐目
N$Tzxs Accounting Circular 《会计通告》
]tbl1=| accounting class 会计类别
_.,"`U; H accounting date 记帐日期；会计结算日期
n!NA}Oa accounting for money 款项核算
Zzr Accounting Officer 会计主任
n0 ^3F1Z accounting period 会计报告期；会计期
[ID#P Ule accounting policy 会计政策；会计方针
-#AO4xpI accounting practice 会计惯例
3[m~6 Ys accounting principle 会计准则
Mt12 1Q&" accounting record 会计记录
oT}Sh4Wt. accounting report 会计报告
q }9n. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G)9`Qn Accounting Society of China 中国会计学会
K*j1Fy: accounting statement 会计报表
O0mQHpi: accounting system 会计制度；会计系统
xT+@0?| F accounting transaction 会计事项；帐务交易
"+4r4 accounting treatment 会计处理
&v+Hl ^ accounting year 会计年度
ADA* w 1 accretion 增值；添加
oR<;Tr~{q accrual 应计项目；应累算数目
S?~/
V ] accrual basis 应计制；权责发生制
7{f{SIB accrual basis accounting 应计制会计；权责发生制会计
!/e8x;_ accrue 应累算；应计
r`:dUCFE accrued benefit 应累算利益
tZD^<Q7}\ accrued charges 应计费用
Lez]{%+.`[ accrued cumulative preference share dividend 应累算的累积优先股股息
KVpQ,x&q~ accrued expenses 应累算费用
Mg u=cm ) accrued interest payable 应付利息；应计未付利息
|c,'0V,"cH accrued interest receivable 应收利息；应计未收利息
k )fLJ9R accrued right 累算权益
#}'sknvM} accruing profit 应累算的利润
TIP H#W:v accumulated fiscal reserve 累积财政储备
jouT9~[L' accumulated profit 累积利润；滚存溢利
Vvl8P|x.< accumulated reserve 累积储备
b yj7c ( accumulation of surplus income 累积收益盈余
k jR-p=} acquired assets 既得资产
hB]<li)"C acquisition 收购；购置；取得
.OF2O} acquisition cost 购置成本
uF-Rl##
> acquisition expenses 购置费用
8uetv acquisition of 100% interest 收购全部股权
3 W?H^1t acquisition of control 取得控制权
>vQKCc|93 acquisition of fixed assets 购置固定资产
lMX Ld91 acquisition of shell “买壳”
8';huq@C{ acquisition price 收购价
[\pp K C act of God 天灾
JB!KOzw acting partner 执事合伙人
LB hDP5qF active market 买卖活跃的市场；交投畅旺的市场；旺市
HwZ@T &_4 active partner 积极参与的合伙人
v;R+{ K87 active trading 交投活跃
0 aiE 0b9c actual circulation 实际流通
iA+zZVwO actual cost 实际成本
}cI _$ actual expenditure 实际开支；实际支出
p!cNn7{; actual income 实际入息；实际收入；实际收益
st(Y{Gs actual market 现货市场
to 'O;f">n actual price 现货价；实际价格
L>2gx $f actual profit 实际利润
4:XVu actual quotation 实盘；实际价位；实际报价
j|(bdTZY: actual year basis 按实际年度计算
aaesgF actuals 实货
Ns `:= actuarial investigation 精算调查
yvKKE actuarial principle 精算原则
1 |#j/ actuarial report 精算师报告
ltG|#( Actuarial Society of Hong Kong 香港精算学会
k|_LF[* Z actuarial valuation 精算师估值
&0@AM_b actuary 精算师
?rububDT{ ad referendum agreement 暂定协议；有待覆核的协定
(
ES mP ad valorem duty 从价税；按值征税
\EeK <)4: ad valorem duty system 从价税制
7
[?]DyOf ad valorem fee 从价费
> `.$Tyw ad valorem tariff 从价关税
gS ^Y? additional allowance 额外免税额
\ >|:URnD additional amount for unexpired risk 未过期风险的额外款额
C Z/:(sOJ additional assessable profit 补加应评税利润
fhQ}Z%$ additional assessment 补加评税
AU
H_~SY additional commitment 额外承担
;!/g`*? additional commitment vote 额外承担拨款
EN2/3~syO- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
WEugm603 additional dependent parent allowance 供养父母额外免税额
e!O:z additional provision 额外拨款
Gw}b8N6E additional stamp duty 附加印花税
}q[IhjD% additional tax 补加税罚款；补加税款
U10: @Wzh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H=7Nh6v adjudged bankrupt 被裁定破产
E@^mlUf adjudicated bankrupt 裁定破产人
\"hP*DJ" adjudication fee 裁定费；评定印花税额手续费；评估契据费
r#' E;Yx adjudication of bankruptcy 裁定破产；宣告破产
Fpf-Fa-K\b adjudication of insolvency 裁定无力偿还债务
.ID9Xd$fky adjusted actual 经调整的实数；调整后的实数
%(n^re uP adjusted current assets 经调整的流动资产；调整后的流动资产
1c03<(FCd adjusted figure 经调整的数字；调整后的数额
O2>W#7 adjusted liabilities 经调整的负债；调整后的负债
&Kc 'g H adjusted loss 经调整的亏损；调整后的亏损
u}IQ)Ma adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Hqm1[G) adjusted profit 经调整的利润；调整后的利润
BvV!?DY4 adjusted surplus 经调整的盈余额；调整后的盈余额
t_ZWd#x+; adjusted value 经调整的价值；调整后的价值
RkXW(T` adjustment 调整；修订；理算〔保险〕
Z?tw#n[T adjustment centre 调剂中心
F6 c1YI[ adjustment lag 调整过程的时间差距；调整时差
]h_V5rdX@ adjustment mechanism 调整机制
]u@`XVEJ adjustment of loss 亏损调整
>qjV(_?F - adjustment process 调整过程；调整程序
[i)G:8U adjustment range 调整幅度
t:.ZvA3 administered exchange rate 受管制汇率
Z }Z]["q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AwO'%+Bv administration expenses 行政费用
92S,W?( administration fee 手续费；行政费
?{*/VJl$ administration in bankruptcy 破产管理
.LHzaeJCX administration order 遗产管理令
(J/!9 NS: administrator 管理人；遗产管理人
9$:+5f,%a administrator of the estate 遗产管理人
7[u$ !.4{* admission of debt 债项承认书
Stxrgmu admission of proof 接纳债权证明
WL/9r
*jW advance 放贷款项；垫付款项；预支款项；预付款项
" f <+~ advance account 暂支帐目；预付款帐户
W0>fu> advance compensation 预付补偿金
)MJ y advance from shareholder 股东垫款
GjvTYg~ advance pending reimbursement 预支以待日后付还
(dVrGa54 advanced economy 先进经济体系
:#zv,U&OC advancement 预付；预付财产
/N82h`\n advances warrant 垫款令
0I@Cx {$ advancing 贷出
meNz0v e
adverse balance 逆差
+zn207 .` adverse exchange 逆汇
BY^5z<^. advertisement addressed to shareholders 在报章刊登的致股东通告
O/2Jz advice for collection 托收通知书
p?zh4:\F+ advice of drawing 提款通知书；汇票通知书
C1KO]e > advice of payment 付款通知
o@g /,V $ Advisory Committee [Securities and Futures Commission]
s.G6?1VXlY 谘询委员会〔证券及期货事务监察委员会〕
j 8"2K^h= Advisory Committee on Diversification 经济多元化谘询委员会
1 |zy6 affidavit 誓章；遗产申报誓章
9
]W4o" affidavit of no receipt 述明无收款的誓章
w_e UU)z affiliate 联号；联营公司；附属公司
"sU ~| affiliated company 附属公司；联号；联营公司
[ O"8Tzr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qo" _w%{ affordability 负担能力
z("Fy African Development Bank [AfDB] 非洲开发银行
Um 'r6ty after-acquired property 事后取得的财产
!4l\*L after-hours dealing 市后交易
!~~j&+hK\ after-tax profit 税后盈利；税后利润；税后溢利
gC qQ~lWZ agency agreement 代理协议
M~ &X?/8 agency expenses 代理机构的开支
nzK"eNDN. agency fee 代理费
<< [ hZ$. Agency Law 《代理法》
'U'#_mYG agent 代理人；承销人
*=ymK* agent of company 公司代理人
r@m2foaO agent's fee 代理人费；经纪费
2r|!:^'?W aggregate 总计；总数；总体数字
wk"zpI7L aggregate amount 总款额；总额
k_<8SG+` aggregate assets and liabilities 总体资产与负债
#XlE_XD aggregate at constant price 按固定价格计算的总体数字
`Gp !Y aggregate demand 总需求
_C9 7G& aggregate gross position 总持仓量
oPA
[vY aggregate limit 总限额
fCxF3m(O aggregate of salaries tax 合计薪俸税
!1\j D aggregate performance 总体表现；总体业绩
T{%' "mm; aggregate supply 总体供应
az2CFd^M aggregate surplus 总盈余
8f wM)DKS aggregate total 整体总额
f:-dw6a=s aggregate value 总值；合计价值
U\Hd?&`9gz aggregated basis 合计基准
SZ m)`r\A aggregated net chargeable income 合计应课税入息实额
>av.pJ(> aggregation 合并计算；合计；总和
';z5]O~ aggregation of incomes of husband and wife 夫妇入息合并计算
K2GcU_*t aggregation of property 财产的总和
H^no&$2`1 agio 差价；贴水
0fT Eb%z8 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》
zsx 12b^w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q5 s?/r 《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》
9w! G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C8 b%r|^# 《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》
HKdR?H M1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!bHM:!6^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a~-^ $Fzgy agreement for a settlement 授产协议
{PCf' n agreement for assignment 转让协议
E |A,NPf%I agreement for sale 售卖协议；买卖协议
!7K-Kqn agreement for sale and purchase 买卖协议
xf.2Ig agreement for the payment of interest 支付利息协议
> xt*( j&} agreement for the repayment of money 还款协议
5E+k}S]M$ agreement of reinsurance 再保险协议
KQ x<{-G6 Agricultural Bank of China 中国农业银行
+ i[w& P air passenger departure tax 飞机乘客离境税
: a4FO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
F& 'HZX airport tax 机场税
Um$a9S8b& alcohol duty 酒精税
ymsqJ alienation 让与；让渡；转让
} bs2Rxkh alimony 生活费；赡养费
cCj pQ All Ordinaries Index [AOI] 所有普通股指数
A<&:-Zz all risks 全险；综合险
D? w-uR%Y All Sales Record for Stock Market 《股票市场成交报告》
2F[;Z*& Allied Capital Resources Limited 新联财务有限公司
V!S B9t`E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z)U#5|sf allocation letter 拨款信件
;')T}wuq allocation of fund 分配款项；预留款项
_ z!0 ab allocation of profit 利润分配；溢利分配
'd" \h# allocation warrant 拨款令
'7<@(HO allotment 分配；配股
,Wp0,>! allotment notice 股份配售通知；配股通知
!\NKu1ta allotment of shares 股份分配
kPVP+}cA allowable 可获宽免；免税的
.F~EQ % allowable business loss 可扣除的营业亏损
,QpDz {8 allowable expenses 可扣税的支出
d\ &jl`8* allowance 免税额；津贴；备抵；准备金
O;A/(lPW+ allowance for debts 债项的免税额
Hf/2KYZ allowance for depreciation by wear and tear 耗损折旧免税额
lE54RX}e4 allowance for funeral expenses 殡殓费的免税额
KcB ?[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T'*.LpNP, allowance for repairs and outgoings 修葺及支出方面的免税额
Z6cG<,D Q allowance to debtor 给债务人的津贴
YSuw V)Y alteration of capital 资本更改
(8r?'H8ZO alternate trustee 候补受托人
IpxFME%! amalgamation 合并
Q#bFW?>y, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
i#jCf3%+
h ambit of charges 征税范围；收费范围
"*@iXJxv5 amended valuation 经修订的估值
y(RbW_
? American Commodities Exchange 美国商品交易所
b* 6c.
American Express Bank Limited 美国运通银行
NRKAEf_#w American Stock Exchange 美国证券交易所
;D/'7f7.} amortization 摊销
*TuoC5 amount due from banks 存放银行同业的款项
azB~>#H~ amount due from banks abroad 存放海外银行同业的款项
9tS& $-
amount due from holding companies 控股公司欠款
]T+. kC
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u%O^hc fb amount due to banks 银行同业的存款
fxLhVJ"b amount due to banks abroad 海外银行同业的存款
J<_&f_K0] amount due to holding companies 控股公司存款
LwUvM amount due to local banks 本港银行同业的存款
(D8'qx-M amount due to outport banks 外埠银行同业的存款
!qH=l-7A amount for note issue 发行纸币的款额
MjU>qx:: amount of bond 担保契据的款额
)`rC"N) amount of consideration 代价款额
=* 'X amount of contribution 供款数额
$gZ|=(y&r amount of indebtedness 负债款额
1F5F 2OT$8 amount of principal of the loan 贷款本金额
eT +MN` amount of rates chargeable 应征差饷数额
5b B[o6+ amount of share capital 股本额
"VWxHRVg4M amount of sums assured 承保款额
s=huOjKL]
amount of variation 变动幅度
+V |]:{3W amount of vote 拨款数额
/$rS0@p amount payable 应付款额
@fpx GMy& amount receivable 应收款额
"`:#sF9 S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qc\o>$-:` analysis 分析
PyH E >C% ancillary risk 附属风险
!* %3um
annual account 周年帐目；周年帐目报表；年度决算；年结
? =IbiT annual accounting date 年结日期
qRB7I:m-Wi annual allowance 每年免税额；年积金；年度津贴；年津
vfhip"1 annual balance 年度余额
Qb# S)[6s+ annual disposable income 每年可动用收入
V!KtF annual estimates 周年预算
y&__ 2t^u annual fee 年费
TF^]^XS' annual general meeting 周年大会
3iWLo Qm annual growth rate 年增率；每年增长率
t9pPG {1 annual long-term supplement 长期个案每年补助金
nbpN+a% annual pensionable emolument 可供计算退休金的年薪
Zt ` ,D M annual report 年报
fWm;cDM
H Annual Report on the Consumer Price Index 《消费物价指数年报》
wq]nz! annual return 周年报表；周年申报表；每年报税表格
kd \G> Annual Return Rules 《周年报表规则》
.yWdlq## annual review of consumer prices 每年消费物价回顾
y+ :< annual roll-forward basis 逐年延展方式
cDTDim1F annual salary 年薪
NHc+QMbou( annual statement 年度报表；年度决算表
6-X7C9`C 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
1 *-58N* annuitant 年金受益人
n6o} $]H annuity 年金
T
|j^ annuity contract 年金合约
OClY ,@ annuity on human life 人寿年金
5. l&nt' antecedent debt 先前的债项
q>omCk%h ante-dated cheque 倒填日期支票
FpRK^MEkG anticipated expenditure 预期开支
V,M8RYOnC! anticipated net profit 预期纯利
_F3 vC# anticipated revenue 预期收入
Ar'5kPzY> anti-inflation measure 反通货膨胀措施
GV[[[fu anti-inflationary stance 反通货膨胀立场
d&'6l"${ apparent deficit 表面赤字
@pko zE- apparent financial solvency 表面偿债能力
mI`dZ3h apparent partner 表面合伙人
;5=p BP . application for personal assessment 个人入息课税申请书
98 O z application of fund 资金应用
U3U eT a_ application to release as liquidator and to destruct the books of accounts and documents
Bv= Z*"Fv 申请免除清盘人职务及毁灭帐簿与文件
rfPJBD{Ve appointed actuary 委任精算师
/|DQ_<* appointed auditor 委任核数师；委任审计师
< g %xo" appointed trustee 委任的受托人
|R[m&uOib appointer 委任人
cL
WM]\Y apportioned pro rata 按比例分摊
9Pb0Olh apportionment 分配；分摊
uPp(l4(+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fg1 zT~ apportionment formula 分摊方程式
03#_ ( apportionment of estate duty 遗产税的分摊
yz+r @I5 appraisal 估价；评估
?)PcYrV appreciable growth 可观增长
uw<Ruy appreciable impact 显着影响
L"b5P2{c appreciable increase 可观增长
?4~lA
L1 appreciation 增值；升值
Kc{wv/6}T appreciation against other currencies 相对其他货币升值
T@S +5( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{j q-d L appreciation tax 增值税
p' gv5\u[w appropriation 拨款；拨用；拨付
H 5aUZ= appropriation account 拨款帐目
_88~uYG Appropriation Bill 拨款法案
A=3 U4L appropriation-in-aid system 补助拨款办法
@LmUCP~ approved assets 核准资产
>ab=LDoM approved basket stock 认可一篮子证券
:D/R approved budget 核准预算
n_+Iw,a'm approved charitable donation 认可慈善捐款
<St`"H approved charitable institution 认可慈善机构
~|!lC}!IKL approved currency 核准货币；认可货币
eX$Biv1N approved estimates 核准预算
S n+Yi approved estimates of expenditure 核准开支预算
2Vi[qS^ approved overseas insurer 核准海外保险人
Z3/ zUtgs approved overseas trust company 核准海外信托公司
O ,; SA approved pooled investment fund 核准汇集投资基金
M>^IQ approved provident fund scheme 认可公积金计划
G
dooy~cn approved provision 核准拨款
AUq?<Vg\ approved redeemable share 核准可赎回股份
e'?(`yW> approved regional stock 认可地区性证券
{oZ] 1Qf_ approved retirement scheme 认可退休金计划
[zfGDMG& approved subordinated loan 核准附属贷款
KVntBe]I arbitrage 套戥；套汇；套利
~lL ($rE arbitrageur 套戥者；套汇者
1GNA x\( arbitrary amount 临时款项
SVHtv0Nx arrangement 措施；安排；协定
F`N *{at arrears 欠款
2-6-kS) c arrears of pay 欠付薪酬
/[-hJ=< Yb arrears of revenue 逾期未收税款；逾期未收的帐项
u/zfx ;K articles of association 组织章程；组织细则；组织章程细则
~& l`" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\E30.>%, ascertainment of profit 确定利润
{!4%Z9G "Asia Clear" “亚洲结算系统”
aD:+, MZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aqN.5'2\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5Tu.2.)N Asian Development Fund [ADF] 亚洲发展基金
:`|, a ( Asian dollar bond 亚洲美元债券
*5NffiA}- Asian dollar market 亚洲美元市场
_96 &P7 Asian dollar rate 亚洲美元利率
,8
.`; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dvf*w:5K! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(+@.L7>m+t asked price 沽盘；喊价；索价；卖方报价
O//e0?]W assessable income 应评税入息
#-`lLI:w0 assessable loss 应评税亏损
WZr~Pb9 assessable profit 应评税利润
K XGs'D assessable value 应评税值
c2U>89LlZ assessed profit 估定利润
yqU++;6 assessed value 经评估价值
I@B7uFj assessment 评税；评定；估价；评税单
bM'A D[ assessment number 评税编号；估价编号
Ob6vg^# assessment of additional tax 补加税评税
ibq@0CR assessment of performance 业绩评估；实绩评价
,yF)7fN Assessor 评税主任
izxCbbg asset price bubbles 资产价格泡沫
I5~D C asset-backed securities 具资产保证的证券
Uwp
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QJ /SP assets and liabilities 资产与负债
#.@=xhK/ assets betterment statement 资产递增表；资产改进表
o6r4tpiR5 assets lending 实物放款；有抵押贷款
`#]\Wnp~y assets of the company passing on the death 死者去世时转移的公司资产
fS ~.K9 assets pledged as security for liabilities 用作负债抵押的资产
1m0':n Vdu assets portfolio 资产投资组合
f.= E. % assets price 资产价格
(X 9V-4 assets quality 资产质素
40<&0n n assets realization 资产变现
u%pief assets refinancing arrangement 资产再集资安排
8%4`Yj= assets securitization 资产证券化
EI;\of2, assets situated outside Hong Kong 在香港以外地方的资产
t'J
fiGM assets stripping 削减资产；拆卖资产
}:%pOL n assets value 资产值
VtO+=mZV assignee 承让人
|h 7v}Y assignment 转让；转让书；转让契
Rc4EFHL assignment of interest 权益转让
Q@8[q l1l assignment of letters patent and trade mark 专利证书及商标转让
(TE2t7ab|M assignment of property 物业转让；物业转让书
=T-w.}27O assignment right 转让权
u!i5Q assignor 转让人
lm|`Lh- associate 有联系的人；有关连人士；相联者；合伙人；联系人
WdT|xf.Q& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_(hwU>. associate member 附属会员
vf2K2\fn associated body corporate 相联法人团体
|(S W associated company 相联公司；联属公司
/K^cU;E , associated corporation 相联法团
(Y>MsqwWfC Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xR:h^S^W ~ 公认会计师公会〔英国〕
ueR42J%s Association of Futures Exchange Brokers 香港期货经纪协会
.bE,Q 9: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?@1'WD t association of underwriters 承保人组织
zgqw*)C~ assumption of control 接管
P 5>CSWy% assurance 担保；保险；转易；转易书
TI>yi ^} assurance of interest 权益的转易
V|A E~R^ at 19XX price 按一九ＸＸ年价格计算
1 XG-O at a discount 按赔价计算；按贴水价格计算；打折扣
{UcIt LjY at a premium 按溢价计算；按升水价格计算
k@L~h{`Mc\ at call 通知付款；按通知
=CoT{LRQ_ at constant market price 按固定市价计算
'm|m +K83 at constant price 按固定价格计算
gNwXOd u at cost 按成本计算
0U>Q<I} at current market price 按当时市价计算；按现时市价计算
V%ch' at current price 按当时价格计算；按现时价格计算
=lwS\mNs at factor cost 按要素成本计算；按生产要素成本计算
K +~v<F at money-of-the-day price 按付款当日价格计算
k 3 l at or better 按指定或较佳价位〔买卖指令〕
K(gj6SrjV at par 按面值计算；平价
i.sq^] j at sight 见票即付
guv@t&;t0 at the close 按收市盘
0R&
U18)y at the opening 按开市盘
z (3"\ ^T attestation 见证；见证条款
8|( {
_Z at-the-money option 平价期权
MxR U6+a attorney 受权人；受托代表人
D@^ZpN8r attornment 新拥有人承认书
-Q6pV<i attributable profit 可归属利润
%'e(3;YI attributable share value 可归属股份价值
6< Z: Xw Auckland Stock Exchange 奥克兰证券交易所
C~qhwwh auction 拍卖
{0 ~0 auctioneer 拍卖商
c* dww audit 审计；核数
9#<Og>t2y Audit Commission 审计署
5-^%\?,x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8-:k@W 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〕
zc+;VtP|8 audit review 帐目审查
>A&@W p1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
er0D5f R audited account 审计帐目；经审计的帐目
yf) `jPM1< audited annual account 经审计的周年帐目
-`OR6jd audited balance sheet 经审计的资产负债表
91H0mP>ki auditor 核数师；核数主任；审计师
l,.?-|Poa auditor's certificate 核数师证明书；审计师证明书
h
'[vB^ auditor's report 核数师报告；审计师报告
]ufW61W6Ci Aussie bond 澳元债券
bSf(DSqx austerity budget 紧缩预算
Zjg\ jo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"ILWIzf.] Australia All Ordinaries Index 澳洲所有普通股票指数
@@IA35'tc Australian Dollar [AUD] 澳元
{ yR)} r Australian Options Market 澳大利亚期权市场
Wq(l :W' Australian Securities Commission 澳洲证券事务监察委员会
R `2A-c Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L ]d@D 0.Z Australian Stock Exchange 澳大利亚证券交易所
N;'HR) Austrian Schilling [ATS] 奥地利先令
s.` d<(X? authentication 认证；鉴证
T3./V0]\I authority to purchase 委托购买证；委购书
8[)]3K x authorization 认可；核准；授权；授权书
.Kucj RI authorization by direction 指示授权
|*KS<iHr% authorization by instruction 指令授权
"<x~{BN ? authorization by warrant 令状授权
lGUV(D authorization of unit trust 单位信托的认可
oDP((I2- authorized agent 指定代理人
</gp3WQ. authorized capital 法定资本
e({fY.)SGo authorized clerk 出市员
c^O#O authorized dealer 认可交易商
#}dVaXY) authorized financial institution 认可财务机构
8e!DDh authorized fund 认可基金
pYl{:uIPN8 authorized fund house 获授权的基金公司；认可基金公司
;9 ,mV(w authorized institution 认可机构
HhmVV"g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vt@Us\fI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`t0f L \T authorized insurer 获授权保险人；获认可承保人
j yRSEk $ authorized investment 特准投资项目
=nx:GT3&[ authorized person 获授权人
-'[(Uzj authorized representative 获授权代表
Wi[m`# authorized share capital 法定股本
lVdT^"~3 automated quotation system 自动报价系统
M~Qj'VVL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|90
+)/$4 自动交易系统〔香港期货交易所有限公司〕
Xexe{h4t_> automatic adjustment mechanism 自动调整机制
Pzp+I} automatic adjustment system 自动调整系统
pXh~#o6 V Automatic Clearing House 自动票据交换所
K\+} q{ automatic exchange rates accumulation system 自动化汇率累集系统
.^lb LN^2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ie@`S&.8 T automatic teller machine [ATM] 自动柜员机
x
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8 autopay 自动转帐
e j%;%`C- available assets 可用资产
yW^IN8f m available fiscal reserve 现存财政储备
{R-82% X available profit 可用利润
vX0 "S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
UIOEkQ\Wl average 平均；平均数；海损
R
pI<]1 average basic salary 平均基本薪金
b/B`&CIA0" average consumer expenditure 平均消费开支；一般消费开支
zLQ#GF average cost 平均成本
u:$x6/t average cost of land production 增辟土地平均成本
j- YJ." average daily turnover 平均每日成交额
a4( ?]ND~6 average daily wage rate 平均每日工资率
rS )b1nPA average expenditure pattern 平均开支模式
F`0c ?) average growth rate 平均增长率
ge):<k_ average net fixed assets 固定资产平均净值
=+`j?1 average of relatives 相对价格平均数
eh:}X}c=J] average price 平均价格
4r[pMJi q average propensity to consume 平均消费倾向；一般消费倾向
-, Q $ average propensity to save 平均储蓄倾向；一般储蓄倾向
b"nG-0JR average rate 平均率
(X(1kj3 average revenue 平均收入；平均收益
dA1
C)gLi average stock 平均库存；平均存货
dHG Io average yearly rent 平均年租
8b:clvh avoidance of double taxation 避免双重课税
&.Latx avoidance of tax 避税
