A:
-~xQ@ +./ A share Ａ股；甲类股份
/4+Q;
P abatement of tax 减税；减扣免税额
f_LXp $n ABN AMRO Bank N.V. 荷兰银行
n/*" 2 above-the-line expenditure 线上项目支出；经常预算支出
qa@;S,lp above-the-line receipt 线上项目收入；经常预算收入
SDS P4W5 ABSA Asia Limited 南非联合亚洲有限公司
tq~f9Ev C absolute change 绝对数值变更
GhcH"D%- absolute expenditure 实际开支
PZ'|) absolute guideline figure 绝对准则数字
TJW8 l[M absolute interest 绝对权益
5%QYe]D absolute order of discharge 绝对破产解除令
2^Im~p~ByE absolute profit margin 绝对利润幅度
aZ{ l6 absolute value 实值；绝对值
[PiMu,O[v absolutely vested interest 绝对既得权益
SEg{Gso9b absorbed cost 已吸收成本；已分摊成本
we!w5./Xm absorption 吸收；分摊；合并
T]1.":
absorption rate 吸收率；摊配率；分摊率
)=#Js<&3: ACB Finance Limited 亚洲商业财务有限公司
xZ%3e
sp acceptable form of reciprocity 合理的互惠条件
%uV,p!| ) acceptable rate 适当利率；适当汇率
#
c1LOz acceptance agreement 承兑协议
5Rw 2/J
L acceptance for honour 参加承兑
e:4,rfF1 acceptor 承兑人；接受人；受票人
hJ[keaO acceptor for honour 参加承兑人
}1V+8'D accident insurance 意外保险
JzCkV F$ Accident Insurance Association of Hong Kong 香港意外保险公会
Z rNH:Z:5 accident insurance scheme 意外保险计划
3Rsrb accident year basis 意外年度基准
\r{ wN qyv accommodation 通融；贷款
ThW9=kzQW accommodation bill 通融票据；空头票据
-$=RQH$9 accommodation party 汇票代发人
aQY. 96yo account balance 帐户余额；帐户结余
_dAn/rj
account book 帐簿
L8'4d'N+ > account collected in advance 预收款项
"%dENK account current book 往来帐簿
@gf <%> account of after-acquired property 事后取得的财产报告
Gl3g.`X{$@ account of defaulter 拖欠帐目
~Eik&5 z account payable 应付帐款
L[Y$ `e{zd account payee only [A/C payee only] 只可转帐；存入收款人帐户
dQ_'8
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i,Z-UA|f=T account receivable report 应收帐款报表
.=G3wox3 account statement 结单；帐单；会计财务报表
5%V(eR account title 帐户名称；会计科目
qM 1ZCt accountant's report 会计师报告
^{0*?,-x Accountant's Report Rules 会计师报告规则
jpR]V86G accounting and auditing procedure 会计与审计程序；会计与核数程序
,aP5) ZN- Accounting Arrangements 《会计安排》
A0;{$/ accounting basis 会计基础
fU%Ys9:wU accounting by Official Receiver 破产管理署署长呈交的帐目
yV L >Ie/ Accounting Circular 《会计通告》
. 8ikcs accounting class 会计类别
5\}Y=Pa accounting date 记帐日期；会计结算日期
%RF$Y=c'C accounting for money 款项核算
wouk~>Jft Accounting Officer 会计主任
)>Z@')Uk: accounting period 会计报告期；会计期
Mg8ciV}\xY accounting policy 会计政策；会计方针
~ p{YuW[e accounting practice 会计惯例
$I#~<bW, accounting principle 会计准则
Rc D5X{qS# accounting record 会计记录
fwzyCbks accounting report 会计报告
Bonj K# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=F/ R*5:T Accounting Society of China 中国会计学会
H>]*<2(=- accounting statement 会计报表
x N>\t& c accounting system 会计制度；会计系统
n 4XkhY| accounting transaction 会计事项；帐务交易
s -x1<+E( accounting treatment 会计处理
-H[@]Q4w accounting year 会计年度
R\5fl[ accretion 增值；添加
%a0q|)Nrj accrual 应计项目；应累算数目
=Y!.0)t;* accrual basis 应计制；权责发生制
v1}i jls accrual basis accounting 应计制会计；权责发生制会计
Td 7Q%7p: accrue 应累算；应计
~+BU@PHv accrued benefit 应累算利益
'h~IbP accrued charges 应计费用
l9+CJAmq accrued cumulative preference share dividend 应累算的累积优先股股息
%'=TYvB 2 accrued expenses 应累算费用
U Lq`!1{
accrued interest payable 应付利息；应计未付利息
QJR},nZ3 accrued interest receivable 应收利息；应计未收利息
O)&ME accrued right 累算权益
uP8 cW([ accruing profit 应累算的利润
SL N OOE N accumulated fiscal reserve 累积财政储备
]0% { IgB accumulated profit 累积利润；滚存溢利
3&c'3y:b accumulated reserve 累积储备
^: f)XZ accumulation of surplus income 累积收益盈余
}> C?Zx* acquired assets 既得资产
t)k;5B`> & acquisition 收购；购置；取得
egfd=z=2un acquisition cost 购置成本
4 PU@W o acquisition expenses 购置费用
,?%Y*?v acquisition of 100% interest 收购全部股权
)ytP$,r![S acquisition of control 取得控制权
:AuK Q`c acquisition of fixed assets 购置固定资产
P&Xy6@%[Z acquisition of shell “买壳”
DSp~k) acquisition price 收购价
:c )R6=v act of God 天灾
UaQW<6+ acting partner 执事合伙人
z1tCSt}7f active market 买卖活跃的市场；交投畅旺的市场；旺市
^n4aoj active partner 积极参与的合伙人
l_+q a6C* active trading 交投活跃
xZV|QVY; actual circulation 实际流通
b!"q bC1 actual cost 实际成本
+[S< "}ls7 actual expenditure 实际开支；实际支出
#Ak9f-pf actual income 实际入息；实际收入；实际收益
9nlj{(
actual market 现货市场
G2c\"[N1/ actual price 现货价；实际价格
L-q)48+^k actual profit 实际利润
hA&m G33 actual quotation 实盘；实际价位；实际报价
%){/O}I]> actual year basis 按实际年度计算
-,mV~y actuals 实货
NP~3! b actuarial investigation 精算调查
^$oEM0h actuarial principle 精算原则
fG.6S"|M actuarial report 精算师报告
+>a(9r|: Actuarial Society of Hong Kong 香港精算学会
=ty{ugM< actuarial valuation 精算师估值
V!+ < actuary 精算师
fbah~[5} ad referendum agreement 暂定协议；有待覆核的协定
'?{L
gj^R ad valorem duty 从价税；按值征税
-I#<?=0B ad valorem duty system 从价税制
m,w^,) ad valorem fee 从价费
}>YEtA ad valorem tariff 从价关税
^QHgc_oDm additional allowance 额外免税额
pMU UF5 additional amount for unexpired risk 未过期风险的额外款额
6BXZGE additional assessable profit 补加应评税利润
pm= s additional assessment 补加评税
UK @hnQU8` additional commitment 额外承担
EW]8k@&g additional commitment vote 额外承担拨款
6O l)SQE, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!@+4 &B= additional dependent parent allowance 供养父母额外免税额
~_-+Q=3 additional provision 额外拨款
nA j +HLO additional stamp duty 附加印花税
5g9K| - additional tax 补加税罚款；补加税款
Q 5 Mn= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Di$++T 8" adjudged bankrupt 被裁定破产
[$\VvRu% adjudicated bankrupt 裁定破产人
:FS~T[C; adjudication fee 裁定费；评定印花税额手续费；评估契据费
d,j)JnY3V adjudication of bankruptcy 裁定破产；宣告破产
gG(9&}@( adjudication of insolvency 裁定无力偿还债务
# .OCoc adjusted actual 经调整的实数；调整后的实数
"88<{x L adjusted current assets 经调整的流动资产；调整后的流动资产
_XI,z0( adjusted figure 经调整的数字；调整后的数额
- Zg@#H adjusted liabilities 经调整的负债；调整后的负债
}72 +i adjusted loss 经调整的亏损；调整后的亏损
r6 pz(rCs} adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
SvQj'5~< adjusted profit 经调整的利润；调整后的利润
^Ri
;
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A_J !VXq adjusted value 经调整的价值；调整后的价值
2)q$HUIX adjustment 调整；修订；理算〔保险〕
+]C|y ,r adjustment centre 调剂中心
eE0nW+ i adjustment lag 调整过程的时间差距；调整时差
\9:IL9~F adjustment mechanism 调整机制
_]+
\ B adjustment of loss 亏损调整
*zX^Sg-[ adjustment process 调整过程；调整程序
s8r[U, }( adjustment range 调整幅度
}\ya6Gi8 administered exchange rate 受管制汇率
09Z\F^*$F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vFgnb WxG administration expenses 行政费用
bGp3 V. H administration fee 手续费；行政费
Jy]}'eE?pr administration in bankruptcy 破产管理
6a{b% e` administration order 遗产管理令
XJ7mvLM; administrator 管理人；遗产管理人
JU=4 v!0 administrator of the estate 遗产管理人
cT'<,#^/ admission of debt 债项承认书
K!!#";Eo admission of proof 接纳债权证明
;@[a x{ J advance 放贷款项；垫付款项；预支款项；预付款项
emS 7q|^ advance account 暂支帐目；预付款帐户
>~G _'~_f advance compensation 预付补偿金
@Y &(1Wl advance from shareholder 股东垫款
wF['oUwHH advance pending reimbursement 预支以待日后付还
$\nAGmp@ advanced economy 先进经济体系
t@BhosR- advancement 预付；预付财产
c 9zMI advances warrant 垫款令
o{ K#LP advancing 贷出
E-$N! KY adverse balance 逆差
"Za 'K+4 adverse exchange 逆汇
=G1
5 e ZW advertisement addressed to shareholders 在报章刊登的致股东通告
>t $^U advice for collection 托收通知书
0
|Rmb advice of drawing 提款通知书；汇票通知书
&[-b #&y advice of payment 付款通知
sYyya:ykxT Advisory Committee [Securities and Futures Commission]
+~EFRiP] 谘询委员会〔证券及期货事务监察委员会〕
<%LN 3T Advisory Committee on Diversification 经济多元化谘询委员会
I h 19&D affidavit 誓章；遗产申报誓章
t^<ki?* affidavit of no receipt 述明无收款的誓章
Q\Nz^~dQ:Y affiliate 联号；联营公司；附属公司
>xm:?W R
affiliated company 附属公司；联号；联营公司
G:|=d0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D{,
b| 4 affordability 负担能力
:k o XS African Development Bank [AfDB] 非洲开发银行
e?XQ, after-acquired property 事后取得的财产
E#M4 {a1 after-hours dealing 市后交易
u-X P ` after-tax profit 税后盈利；税后利润；税后溢利
_R|8_#yM agency agreement 代理协议
h%%dRi agency expenses 代理机构的开支
Ap%tm)@1 agency fee 代理费
aK'%E3!~=x Agency Law 《代理法》
8$6^S{ M3 agent 代理人；承销人
xz vbjS W agent of company 公司代理人
vA@\V)s
agent's fee 代理人费；经纪费
2c8e:Xgv aggregate 总计；总数；总体数字
P&8QKX3
j^ aggregate amount 总款额；总额
7?~*F7F aggregate assets and liabilities 总体资产与负债
4-\gh a aggregate at constant price 按固定价格计算的总体数字
vs Cy? aggregate demand 总需求
@:G#[>nKe aggregate gross position 总持仓量
L ]D l }z aggregate limit 总限额
soB5sFt&] aggregate of salaries tax 合计薪俸税
9uA2M! ~i2 aggregate performance 总体表现；总体业绩
Zd[6-/-: aggregate supply 总体供应
4.i< `' aggregate surplus 总盈余
WH 0$v#8`v aggregate total 整体总额
. ^JsnP aggregate value 总值；合计价值
*bTR0U aggregated basis 合计基准
`1U?^9 Nf aggregated net chargeable income 合计应课税入息实额
D TSK*a ` aggregation 合并计算；合计；总和
CXhE+oS5z' aggregation of incomes of husband and wife 夫妇入息合并计算
a*KJjl? k aggregation of property 财产的总和
pksF| VS agio 差价；贴水
)\Ay4 d 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》
c=\H&x3X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ni) /L (
& 《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》
g{$F;qbkO Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#~@Cl9[)D 《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》
C\C*'l6d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BJI"Dr F 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3/?{=
{ agreement for a settlement 授产协议
$56 Z/* agreement for assignment 转让协议
!TdbD56 agreement for sale 售卖协议；买卖协议
Umt?COc agreement for sale and purchase 买卖协议
4?cIn4} agreement for the payment of interest 支付利息协议
bG[)r agreement for the repayment of money 还款协议
^# gR"\F`d agreement of reinsurance 再保险协议
j`$d W H/2 Agricultural Bank of China 中国农业银行
zX x)x IO air passenger departure tax 飞机乘客离境税
m%G:|`f 7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*we*IhIP airport tax 机场税
Z{J{6j alcohol duty 酒精税
C*1, aLSw alienation 让与；让渡；转让
$
-n?q w alimony 生活费；赡养费
9 54O=9PQ All Ordinaries Index [AOI] 所有普通股指数
)M(-EDL>Qk all risks 全险；综合险
\4pWHE/ All Sales Record for Stock Market 《股票市场成交报告》
W_P&;)E Allied Capital Resources Limited 新联财务有限公司
Z4'8x h)- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BD ( allocation letter 拨款信件
@
wJ|vW_. allocation of fund 分配款项；预留款项
bQu1L>c,Uw allocation of profit 利润分配；溢利分配
2n8spLZYGY allocation warrant 拨款令
ley : =( allotment 分配；配股
auV<=1<zJ allotment notice 股份配售通知；配股通知
pSlosv(6 allotment of shares 股份分配
bB`p-1 allowable 可获宽免；免税的
C
N t allowable business loss 可扣除的营业亏损
@u }1 S1 allowable expenses 可扣税的支出
h
TY7`m"> allowance 免税额；津贴；备抵；准备金
aR}L-
-m allowance for debts 债项的免税额
A ^wIsAxT allowance for depreciation by wear and tear 耗损折旧免税额
b"C 1 allowance for funeral expenses 殡殓费的免税额
?#rej A: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
mU3 @|a/@0 allowance for repairs and outgoings 修葺及支出方面的免税额
ct#3*] allowance to debtor 给债务人的津贴
LU 7d\Ch alteration of capital 资本更改
z 7 'C;I alternate trustee 候补受托人
\ZPmPu9^( amalgamation 合并
}Kc03Ue`%e ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8LM 91 ambit of charges 征税范围；收费范围
@mB*fl?- amended valuation 经修订的估值
Ps!~miN|> American Commodities Exchange 美国商品交易所
eL7\})!W American Express Bank Limited 美国运通银行
:CJ]^ v American Stock Exchange 美国证券交易所
x^ruPiH amortization 摊销
0 X"D!G): amount due from banks 存放银行同业的款项
!xz0zT. amount due from banks abroad 存放海外银行同业的款项
]NrA2i? amount due from holding companies 控股公司欠款
u = u#6% amount due from local banks 存放本港银行同业的款项
0 pu=, amount due to banks 银行同业的存款
cK(S{|F amount due to banks abroad 海外银行同业的存款
CHPu$eu amount due to holding companies 控股公司存款
}b5If7 amount due to local banks 本港银行同业的存款
OLS. 0UEc amount due to outport banks 外埠银行同业的存款
-l# h^ amount for note issue 发行纸币的款额
a
J&)-ge amount of bond 担保契据的款额
3Bk_4n amount of consideration 代价款额
:n} NQzs amount of contribution 供款数额
2!+saf^-, amount of indebtedness 负债款额
sF`ELrR \ amount of principal of the loan 贷款本金额
&n)=OConge amount of rates chargeable 应征差饷数额
^YLk&A)X amount of share capital 股本额
VS{po:]A amount of sums assured 承保款额
. + w# n< amount of variation 变动幅度
|6d0,muN amount of vote 拨款数额
CtO `t5 amount payable 应付款额
U94Tp A 6 amount receivable 应收款额
O!7v&$]1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/) Pf ] analysis 分析
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ancillary risk 附属风险
7"c^$fj annual account 周年帐目；周年帐目报表；年度决算；年结
N @24)g? annual accounting date 年结日期
z[q#Dw annual allowance 每年免税额；年积金；年度津贴；年津
O-D${== annual balance 年度余额
[h
GS* annual disposable income 每年可动用收入
mrgieb% annual estimates 周年预算
KkJK5dZo annual fee 年费
dO{a!Ca annual general meeting 周年大会
quPNwNy annual growth rate 年增率；每年增长率
GYq.!d@O annual long-term supplement 长期个案每年补助金
+hJ@w-u,G annual pensionable emolument 可供计算退休金的年薪
MvLmEmKb}\ annual report 年报
6pHn%yE* Annual Report on the Consumer Price Index 《消费物价指数年报》
~RRp5x _ annual return 周年报表；周年申报表；每年报税表格
^-yEb\\i Annual Return Rules 《周年报表规则》
9 J0JSy annual review of consumer prices 每年消费物价回顾
dfss_}R annual roll-forward basis 逐年延展方式
4._ U annual salary 年薪
XsVp7z k\ annual statement 年度报表；年度决算表
y)B>g/Hoh 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
*)6:yn annuitant 年金受益人
O~1vX9 annuity 年金
).BZPyV< annuity contract 年金合约
~$O.KF: annuity on human life 人寿年金
#:y h2y7a% antecedent debt 先前的债项
X?'v FC ante-dated cheque 倒填日期支票
(rM-~h6g anticipated expenditure 预期开支
}?0At<(d anticipated net profit 预期纯利
tTzPT< anticipated revenue 预期收入
=/J{>S>(i anti-inflation measure 反通货膨胀措施
?=22@Q}g anti-inflationary stance 反通货膨胀立场
I}&`IUP apparent deficit 表面赤字
0"*!0s ~
apparent financial solvency 表面偿债能力
r LU+-_ apparent partner 表面合伙人
Y30e7d* qr application for personal assessment 个人入息课税申请书
E9]/sFA-] application of fund 资金应用
|NsrO8H
application to release as liquidator and to destruct the books of accounts and documents
9z9EK'g 申请免除清盘人职务及毁灭帐簿与文件
w[bhm$SX]B appointed actuary 委任精算师
^HYrJr$y appointed auditor 委任核数师；委任审计师
yv@td+-"D appointed trustee 委任的受托人
sSM^net0 appointer 委任人
^` 96L apportioned pro rata 按比例分摊
8N8N)#A[ apportionment 分配；分摊
n%M-L[ n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{Gd<+tQg apportionment formula 分摊方程式
_qZ?|;o^ apportionment of estate duty 遗产税的分摊
HFr#Ql>g appraisal 估价；评估
=Qa*-* appreciable growth 可观增长
%SHjJCS3 appreciable impact 显着影响
yt +" \d appreciable increase 可观增长
t dl Y appreciation 增值；升值
<d$L}uQwg appreciation against other currencies 相对其他货币升值
#fy #G}c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?-y!FD}m& appreciation tax 增值税
Ax9a5;5WM appropriation 拨款；拨用；拨付
OqaVp/, appropriation account 拨款帐目
b*7:{ FXg Appropriation Bill 拨款法案
.fQ/a`AsU appropriation-in-aid system 补助拨款办法
4!%TY4 bJ approved assets 核准资产
HR/"Nwr approved basket stock 认可一篮子证券
"o =*f/M approved budget 核准预算
A1mxM5N approved charitable donation 认可慈善捐款
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`B d approved charitable institution 认可慈善机构
X/5\L.g2 approved currency 核准货币；认可货币
Z`?Z1SBt approved estimates 核准预算
&_ L FV@/ approved estimates of expenditure 核准开支预算
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WjP21 approved overseas insurer 核准海外保险人
!yo/ F& 6 approved overseas trust company 核准海外信托公司
L7_q s+ approved pooled investment fund 核准汇集投资基金
qM."W=XVN approved provident fund scheme 认可公积金计划
_x.<Zc\x approved provision 核准拨款
:|GC~JElo5 approved redeemable share 核准可赎回股份
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DpI7 approved regional stock 认可地区性证券
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Rd1zDB approved retirement scheme 认可退休金计划
B RTM]tRZ approved subordinated loan 核准附属贷款
y?t2@f]!XK arbitrage 套戥；套汇；套利
VUo7Evc:.P arbitrageur 套戥者；套汇者
N^G:m ~> arbitrary amount 临时款项
$6(,/}==0 arrangement 措施；安排；协定
v-V#?+ # arrears 欠款
tP?pN]Q$, arrears of pay 欠付薪酬
(Hr_gkGtM arrears of revenue 逾期未收税款；逾期未收的帐项
Mn- f articles of association 组织章程；组织细则；组织章程细则
=`8 % qh Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z# +{ksU ascertainment of profit 确定利润
HF3W,eaqK "Asia Clear" “亚洲结算系统”
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V)mO@N~w Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f`8]4ms" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R::0.*FF Asian Development Fund [ADF] 亚洲发展基金
/``4!jU Asian dollar bond 亚洲美元债券
[>B`"nyNQ Asian dollar market 亚洲美元市场
y5td o'Ex Asian dollar rate 亚洲美元利率
sd@JQ%O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@E(_H$|E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
( 5^bU< asked price 沽盘；喊价；索价；卖方报价
6vx0F?>_ assessable income 应评税入息
Hcp)Q7 6X assessable loss 应评税亏损
F~NmLm assessable profit 应评税利润
FD}hw9VyF@ assessable value 应评税值
D[m+= - assessed profit 估定利润
P,$|.p d' assessed value 经评估价值
k *a?E y$ assessment 评税；评定；估价；评税单
'u \ my assessment number 评税编号；估价编号
|C \%H R assessment of additional tax 补加税评税
[ 7K-L6X assessment of performance 业绩评估；实绩评价
"kLu]M< Assessor 评税主任
'|zkRdB*Lq asset price bubbles 资产价格泡沫
's.cwB: # asset-backed securities 具资产保证的证券
7X Z5CX& assets accretion 资产增值
$ \W|{u` assets and liabilities 资产与负债
#E[{ assets betterment statement 资产递增表；资产改进表
6D[m}/?Uy assets lending 实物放款；有抵押贷款
u afSz@ ` assets of the company passing on the death 死者去世时转移的公司资产
ICJ p- assets pledged as security for liabilities 用作负债抵押的资产
xKilTh_ .6 assets portfolio 资产投资组合
?!N@%R>5rN assets price 资产价格
hdi/ k!9[\ assets quality 资产质素
d"E@e21 assets realization 资产变现
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_ assets refinancing arrangement 资产再集资安排
l3d^V&Sk assets securitization 资产证券化
e?P zhh a assets situated outside Hong Kong 在香港以外地方的资产
5 A/[x $q assets stripping 削减资产；拆卖资产
,rvw E assets value 资产值
S%h[e[[fST assignee 承让人
>)/,5VSE assignment 转让；转让书；转让契
/rKdxsI* assignment of interest 权益转让
2wHvHH! assignment of letters patent and trade mark 专利证书及商标转让
J>I.|@W4 assignment of property 物业转让；物业转让书
j}0W|* assignment right 转让权
Q7 dXTS4H assignor 转让人
[ k"@n+% associate 有联系的人；有关连人士；相联者；合伙人；联系人
I g9gGI, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
SDd efB associate member 附属会员
*r Y@(| associated body corporate 相联法人团体
~1x,m.f8 associated company 相联公司；联属公司
`/zx2Tkk associated corporation 相联法团
a(+.rf; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k`LoRqF 公认会计师公会〔英国〕
W?a{3B Association of Futures Exchange Brokers 香港期货经纪协会
j@JhxCe1+R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uR|?5DK association of underwriters 承保人组织
6Un 61s assumption of control 接管
mA ^[S.! assurance 担保；保险；转易；转易书
\#(3r1( assurance of interest 权益的转易
th@a./h" at 19XX price 按一九ＸＸ年价格计算
6x1 !!X+)+ at a discount 按赔价计算；按贴水价格计算；打折扣
.qjVw?E at a premium 按溢价计算；按升水价格计算
s 0}OsHAj at call 通知付款；按通知
@yBg)1AL at constant market price 按固定市价计算
7pB5o2CD 0 at constant price 按固定价格计算
n*tT < at cost 按成本计算
2 EG` at current market price 按当时市价计算；按现时市价计算
*O>O HX at current price 按当时价格计算；按现时价格计算
n:hHm, at factor cost 按要素成本计算；按生产要素成本计算
~! *xi at money-of-the-day price 按付款当日价格计算
< a g|# at or better 按指定或较佳价位〔买卖指令〕
M;BDo(1 at par 按面值计算；平价
9uV'# sR at sight 见票即付
+- ~:E_G at the close 按收市盘
WaU+ZgDrG at the opening 按开市盘
W` baD!* attestation 见证；见证条款
&kR + 7 at-the-money option 平价期权
+*dG 'U6 attorney 受权人；受托代表人
MXS N
< attornment 新拥有人承认书
W/(D"[:l% attributable profit 可归属利润
3Un {Q~6h attributable share value 可归属股份价值
d$>TC (E=t Auckland Stock Exchange 奥克兰证券交易所
YCJ6an auction 拍卖
^DL}J>F9G auctioneer 拍卖商
^4Nk13 audit 审计；核数
G_GPnKdd Audit Commission 审计署
JArSJ:} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Dg^n` [WO 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〕
s>=DfE-;" audit review 帐目审查
_j$"fg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9H@I<`qGC audited account 审计帐目；经审计的帐目
R3nCk-Dq audited annual account 经审计的周年帐目
^/|agQ7D2 audited balance sheet 经审计的资产负债表
P8tpbdZE- auditor 核数师；核数主任；审计师
l+6y$2 QR auditor's certificate 核数师证明书；审计师证明书
}T@^wY_Ow auditor's report 核数师报告；审计师报告
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EIe| Aussie bond 澳元债券
vwVK ^B austerity budget 紧缩预算
& PHejG_# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/az}<r8 Australia All Ordinaries Index 澳洲所有普通股票指数
.A;e` cKb Australian Dollar [AUD] 澳元
_[zZm* Australian Options Market 澳大利亚期权市场
I{8fTod Australian Securities Commission 澳洲证券事务监察委员会
hT `k m a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
dP>~ExYtm Australian Stock Exchange 澳大利亚证券交易所
6S#Y$2
P Austrian Schilling [ATS] 奥地利先令
*R] Ob9X authentication 认证；鉴证
VR86ok authority to purchase 委托购买证；委购书
i$~2pr authorization 认可；核准；授权；授权书
6jv_j[[ authorization by direction 指示授权
P5u
Y 1( authorization by instruction 指令授权
dGxk
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U(lcQC`$ authorization of unit trust 单位信托的认可
~U] "dbQ authorized agent 指定代理人
wul$lJ?tE authorized capital 法定资本
K? ;_T$^K authorized clerk 出市员
==zt)s.G(+ authorized dealer 认可交易商
`Gct_6 authorized financial institution 认可财务机构
Lk?%B)z authorized fund 认可基金
Y ^s_v_s authorized fund house 获授权的基金公司；认可基金公司
|eN#9Bm authorized institution 认可机构
5a$Q}!6E.Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X9W'.s.[Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3NI3b-7 authorized insurer 获授权保险人；获认可承保人
pkW }\r authorized investment 特准投资项目
3V)ef$Y0 authorized person 获授权人
8nt3 S m authorized representative 获授权代表
{M`yYeo authorized share capital 法定股本
"gm[q."n< automated quotation system 自动报价系统
~0}gRpMW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i!H)@4jX 自动交易系统〔香港期货交易所有限公司〕
&|/@;EA$8 automatic adjustment mechanism 自动调整机制
?hqHTH:PU automatic adjustment system 自动调整系统
RJpH1XQ
j Automatic Clearing House 自动票据交换所
O$Wi= 5 automatic exchange rates accumulation system 自动化汇率累集系统
1u?h 4w C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#w%d automatic teller machine [ATM] 自动柜员机
)7$1Da|. autopay 自动转帐
p`/"e<TP available assets 可用资产
!n;0%"(FH available fiscal reserve 现存财政储备
HaJs)j available profit 可用利润
9Fo00"q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
xC3h m average 平均；平均数；海损
{1 VHz])I average basic salary 平均基本薪金
T1$fu(f average consumer expenditure 平均消费开支；一般消费开支
BZS%p average cost 平均成本
|l4tR average cost of land production 增辟土地平均成本
xJG&vOf;? average daily turnover 平均每日成交额
-^1}J average daily wage rate 平均每日工资率
9CBKU4JQ average expenditure pattern 平均开支模式
r7Vt,{4/ average growth rate 平均增长率
t>hoXn^- average net fixed assets 固定资产平均净值
5yOIwzr&Uu average of relatives 相对价格平均数
eAU0 8gM. average price 平均价格
to2; . ~X average propensity to consume 平均消费倾向；一般消费倾向
r] h>Bb average propensity to save 平均储蓄倾向；一般储蓄倾向
'}4z=f`} average rate 平均率
mS\ gh)<h average revenue 平均收入；平均收益
LtIR)EtB] average stock 平均库存；平均存货
#Hn<4g"AjM average yearly rent 平均年租
<WX GDCj avoidance of double taxation 避免双重课税
NCW< ~ avoidance of tax 避税
