A:
+;oR_]l A share Ａ股；甲类股份
:C0)[L abatement of tax 减税；减扣免税额
yB{1&S5 C ABN AMRO Bank N.V. 荷兰银行
&arJe !K above-the-line expenditure 线上项目支出；经常预算支出
gnb+i` above-the-line receipt 线上项目收入；经常预算收入
/_8nZVu ABSA Asia Limited 南非联合亚洲有限公司
G<`(d@g absolute change 绝对数值变更
rH\oFCzC absolute expenditure 实际开支
*o(bB!q"c absolute guideline figure 绝对准则数字
CEzdH!nP absolute interest 绝对权益
f^IB:e#j; absolute order of discharge 绝对破产解除令
Q+_z*
absolute profit margin 绝对利润幅度
]'hel#L;l absolute value 实值；绝对值
mGmZ}H'{ absolutely vested interest 绝对既得权益
4 V
mUTMY absorbed cost 已吸收成本；已分摊成本
n 1^h;2gz absorption 吸收；分摊；合并
Ruwp"T}mF absorption rate 吸收率；摊配率；分摊率
zh(=kS ` ACB Finance Limited 亚洲商业财务有限公司
Y Ov hMi acceptable form of reciprocity 合理的互惠条件
2jk ma :$' acceptable rate 适当利率；适当汇率
)}_}D +2 acceptance agreement 承兑协议
l>(*bb1}b acceptance for honour 参加承兑
A\E ))b 9+ acceptor 承兑人；接受人；受票人
43rV> W, acceptor for honour 参加承兑人
2Ib
1D accident insurance 意外保险
sP=^5K` g Accident Insurance Association of Hong Kong 香港意外保险公会
^i3!1cS accident insurance scheme 意外保险计划
|;p.!FO accident year basis 意外年度基准
iVmy|ewd accommodation 通融；贷款
8R(l~ accommodation bill 通融票据；空头票据
hwi_=-SL accommodation party 汇票代发人
mW,b#'hy account balance 帐户余额；帐户结余
A q>?G+ account book 帐簿
'bg'^PN>z account collected in advance 预收款项
Rz*GRe account current book 往来帐簿
Z,~@_;F account of after-acquired property 事后取得的财产报告
M@*Y&(~ account of defaulter 拖欠帐目
=fB"T+ account payable 应付帐款
K;w]sN+I account payee only [A/C payee only] 只可转帐；存入收款人帐户
P /q]
u account receivable 应收帐款
<R_)[{ 7 account receivable report 应收帐款报表
"%_T7 A ![ account statement 结单；帐单；会计财务报表
<w?k<%( 4 account title 帐户名称；会计科目
@s, kx.S accountant's report 会计师报告
P1$D[aF9$ Accountant's Report Rules 会计师报告规则
ZcTjOy? accounting and auditing procedure 会计与审计程序；会计与核数程序
Ah r Accounting Arrangements 《会计安排》
h b} Qt Q accounting basis 会计基础
WU,b<PU & accounting by Official Receiver 破产管理署署长呈交的帐目
axN\ZXU Accounting Circular 《会计通告》
jL'R4z accounting class 会计类别
;U y}( accounting date 记帐日期；会计结算日期
FNo.# Z5+b accounting for money 款项核算
~HKzqGQy > Accounting Officer 会计主任
5a s5{"l accounting period 会计报告期；会计期
w2lO[o~x} accounting policy 会计政策；会计方针
x>T+k8[n accounting practice 会计惯例
qc' ; < accounting principle 会计准则
Q=#FvsF#z3 accounting record 会计记录
k cMg`pJ4< accounting report 会计报告
z* cKH$': Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)gAqWbkB Accounting Society of China 中国会计学会
G %K&f1q% accounting statement 会计报表
p+7#`iICE accounting system 会计制度；会计系统
<B @z>V accounting transaction 会计事项；帐务交易
M<Dvh y[ accounting treatment 会计处理
t=jG $A accounting year 会计年度
6k {gI.SG accretion 增值；添加
Pw6%,?lQ accrual 应计项目；应累算数目
j}fSz)`i accrual basis 应计制；权责发生制
q_"w,28 accrual basis accounting 应计制会计；权责发生制会计
b"OH Xu accrue 应累算；应计
?t/\ ID accrued benefit 应累算利益
m5, &;~ accrued charges 应计费用
"QBl
"<<s accrued cumulative preference share dividend 应累算的累积优先股股息
p
)WRsJ8 accrued expenses 应累算费用
J90
)v7 accrued interest payable 应付利息；应计未付利息
4sC)hAx&f accrued interest receivable 应收利息；应计未收利息
<vxTfE@>bp accrued right 累算权益
}2Y`Lr accruing profit 应累算的利润
(''w$qq"D accumulated fiscal reserve 累积财政储备
7=qvu&{ accumulated profit 累积利润；滚存溢利
VM;vLUu!e accumulated reserve 累积储备
ob|^lAU accumulation of surplus income 累积收益盈余
ocpM6b.fK acquired assets 既得资产
,H$%'s1I( acquisition 收购；购置；取得
,&Vir)S acquisition cost 购置成本
kN 0N18E acquisition expenses 购置费用
<5G 4|l acquisition of 100% interest 收购全部股权
]x%sX|Rj acquisition of control 取得控制权
jc,Q g2 acquisition of fixed assets 购置固定资产
-av=5hm acquisition of shell “买壳”
n{M-t@r7 acquisition price 收购价
K;>9K' n act of God 天灾
jBd=!4n acting partner 执事合伙人
J2Qt! - active market 买卖活跃的市场；交投畅旺的市场；旺市
h*3{IHAQ active partner 积极参与的合伙人
G+I ->n-s4 active trading 交投活跃
!:}m-iqQ1 actual circulation 实际流通
Deq@T { actual cost 实际成本
%:OX^ ^i; actual expenditure 实际开支；实际支出
nE bZ8M actual income 实际入息；实际收入；实际收益
TJZ ar Nc$ actual market 现货市场
G 6xN R actual price 现货价；实际价格
b7gN|Hw5 H actual profit 实际利润
b.9[Vf_G actual quotation 实盘；实际价位；实际报价
HJ d{j,M actual year basis 按实际年度计算
xP27j_*m> actuals 实货
$-s8 tc( actuarial investigation 精算调查
/ wkrfYRs actuarial principle 精算原则
MIN}5kc< actuarial report 精算师报告
O:imX>|u Actuarial Society of Hong Kong 香港精算学会
a^Q
?K\c4N actuarial valuation 精算师估值
sI{?4k actuary 精算师
:% +9y @% ad referendum agreement 暂定协议；有待覆核的协定
RS@G.| ad valorem duty 从价税；按值征税
SQ'%a-Mct ad valorem duty system 从价税制
9 aK U}y ad valorem fee 从价费
QB ;TQZ ad valorem tariff 从价关税
yf4 i!~ additional allowance 额外免税额
~3%aEj additional amount for unexpired risk 未过期风险的额外款额
Y3 -f68*( additional assessable profit 补加应评税利润
xZ
SDA8kS additional assessment 补加评税
.
K_Jg$3 additional commitment 额外承担
}?HWUAL\ additional commitment vote 额外承担拨款
A-rj: k! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,-DU)&dF additional dependent parent allowance 供养父母额外免税额
!\'HKk~V additional provision 额外拨款
xl,6O!aR additional stamp duty 附加印花税
j zwHb'4B3 additional tax 补加税罚款；补加税款
aN!,\D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+x~p&,w? adjudged bankrupt 被裁定破产
0oqOX adjudicated bankrupt 裁定破产人
vJsg6 oH adjudication fee 裁定费；评定印花税额手续费；评估契据费
7$ 8DMBqq adjudication of bankruptcy 裁定破产；宣告破产
-M 4VC^_ adjudication of insolvency 裁定无力偿还债务
IIF <Zkpb adjusted actual 经调整的实数；调整后的实数
pOj8-r r adjusted current assets 经调整的流动资产；调整后的流动资产
C Bz=-Xr adjusted figure 经调整的数字；调整后的数额
S,a:H*Hf adjusted liabilities 经调整的负债；调整后的负债
I OJLJ
p adjusted loss 经调整的亏损；调整后的亏损
=?N$0F! adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
6}Rb-\N adjusted profit 经调整的利润；调整后的利润
h${=gSJc adjusted surplus 经调整的盈余额；调整后的盈余额
_SH~. Mt_! adjusted value 经调整的价值；调整后的价值
^g.H JQ'vF adjustment 调整；修订；理算〔保险〕
[@]i_L[ adjustment centre 调剂中心
L=WKqRa>4 adjustment lag 调整过程的时间差距；调整时差
>X5RRSo adjustment mechanism 调整机制
Kk|)N3AV: adjustment of loss 亏损调整
;*d?Qe : adjustment process 调整过程；调整程序
sLSH`Xy?5 adjustment range 调整幅度
d ]#`?} administered exchange rate 受管制汇率
: b!&Xw $ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9%m^^OOf administration expenses 行政费用
:'[ha$ administration fee 手续费；行政费
gJg+
]-h/ administration in bankruptcy 破产管理
M'T[L%AP administration order 遗产管理令
5v sn'=yN administrator 管理人；遗产管理人
AKS. XW administrator of the estate 遗产管理人
|:SIyXGbY admission of debt 债项承认书
^S)t;t@x admission of proof 接纳债权证明
7ZUS advance 放贷款项；垫付款项；预支款项；预付款项
~ NO7@m uw advance account 暂支帐目；预付款帐户
1O1MB&5% advance compensation 预付补偿金
Ri*mu*r\} advance from shareholder 股东垫款
=Ew 77 advance pending reimbursement 预支以待日后付还
n;QFy5HB8 advanced economy 先进经济体系
_:Jma advancement 预付；预付财产
[ fs.D / advances warrant 垫款令
S %wd Xe advancing 贷出
B3I0H6O adverse balance 逆差
>LB*5 adverse exchange 逆汇
z$Qy<_l advertisement addressed to shareholders 在报章刊登的致股东通告
\3hFb,/4k advice for collection 托收通知书
y(Em+YTD advice of drawing 提款通知书；汇票通知书
6=*n$l# } advice of payment 付款通知
xhB-gG= Advisory Committee [Securities and Futures Commission]
_,f7D/dq 谘询委员会〔证券及期货事务监察委员会〕
dl 6Ju Advisory Committee on Diversification 经济多元化谘询委员会
"Id 1H affidavit 誓章；遗产申报誓章
NS "1zR+ affidavit of no receipt 述明无收款的誓章
<S12=<c?' affiliate 联号；联营公司；附属公司
DU-dIq i affiliated company 附属公司；联号；联营公司
o@ L
'| #e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(? i4P5s[! affordability 负担能力
}}oIZP\qM African Development Bank [AfDB] 非洲开发银行
K
28s<i` after-acquired property 事后取得的财产
*@W B aN+ after-hours dealing 市后交易
KHM,lj* after-tax profit 税后盈利；税后利润；税后溢利
SPauno <M agency agreement 代理协议
q#"lnc<S agency expenses 代理机构的开支
F'@ 9kdp agency fee 代理费
j@4]0o Agency Law 《代理法》
mILCC} Kt agent 代理人；承销人
f? (g5o*2 agent of company 公司代理人
is^5TL%@ agent's fee 代理人费；经纪费
8:Dkf v aggregate 总计；总数；总体数字
J?1Eh14KZ aggregate amount 总款额；总额
*|g l1S aggregate assets and liabilities 总体资产与负债
P~PM $e aggregate at constant price 按固定价格计算的总体数字
f9O_M1=|lo aggregate demand 总需求
bP%X^q~]A aggregate gross position 总持仓量
ucJ8l(?Qc aggregate limit 总限额
L^2wEF aggregate of salaries tax 合计薪俸税
t7*F, aggregate performance 总体表现；总体业绩
ET%F+ aggregate supply 总体供应
di<g" 8 aggregate surplus 总盈余
+;bZ(_ohG aggregate total 整体总额
:*cd$s aggregate value 总值；合计价值
'CRjd~L aggregated basis 合计基准
-67!u; aggregated net chargeable income 合计应课税入息实额
3@1$y`SN aggregation 合并计算；合计；总和
G\(*z4@G z aggregation of incomes of husband and wife 夫妇入息合并计算
dki3( aggregation of property 财产的总和
V|<'o<h8 agio 差价；贴水
lQ4$d{m` Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Q,};O$h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4Vd[cRh2 《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》
gyU=v{]. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+KOhDtLMG 《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》
X9rao n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KXBTJ& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g3Ul'QJ agreement for a settlement 授产协议
7_eV.'h agreement for assignment 转让协议
zXx A" agreement for sale 售卖协议；买卖协议
Ym $`EN agreement for sale and purchase 买卖协议
:j`XU agreement for the payment of interest 支付利息协议
fe}RmnAC agreement for the repayment of money 还款协议
"kKIv|` agreement of reinsurance 再保险协议
(Sj<>xgd Agricultural Bank of China 中国农业银行
2/x~w~3U air passenger departure tax 飞机乘客离境税
Z`n "}{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^}<]sjmk airport tax 机场税
C\0,D9 alcohol duty 酒精税
(.b!kfC alienation 让与；让渡；转让
9QeBz`lm) alimony 生活费；赡养费
$-\%%n0>6 All Ordinaries Index [AOI] 所有普通股指数
cVSns\QO all risks 全险；综合险
Gbv bGEG All Sales Record for Stock Market 《股票市场成交报告》
hK3Twzte Allied Capital Resources Limited 新联财务有限公司
8L`w ib2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
YI]/gWeu allocation letter 拨款信件
%2beo H' allocation of fund 分配款项；预留款项
;x/. 8fA allocation of profit 利润分配；溢利分配
|_a^+!P allocation warrant 拨款令
fS%B/h= allotment 分配；配股
"Q{7X[$$^ allotment notice 股份配售通知；配股通知
u=0161g allotment of shares 股份分配
~$1g"jIw allowable 可获宽免；免税的
8mO_dQ allowable business loss 可扣除的营业亏损
c#@L~ < allowable expenses 可扣税的支出
\t? ;p-+ta allowance 免税额；津贴；备抵；准备金
! HXyvyDN allowance for debts 债项的免税额
- 1ci.4F& allowance for depreciation by wear and tear 耗损折旧免税额
IcNZUZGE allowance for funeral expenses 殡殓费的免税额
{RD9j1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f3<253 1/} allowance for repairs and outgoings 修葺及支出方面的免税额
af/0e}- allowance to debtor 给债务人的津贴
+KIBbXF7 alteration of capital 资本更改
_9S"rH[ alternate trustee 候补受托人
-@~4: o amalgamation 合并
,<TJh[TzC6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#.LI `nYA ambit of charges 征税范围；收费范围
Ol;"}3*Z* amended valuation 经修订的估值
X& XD2o"rt American Commodities Exchange 美国商品交易所
Q{~;4+ZD American Express Bank Limited 美国运通银行
gU?M/i2 American Stock Exchange 美国证券交易所
tnq Zl S amortization 摊销
#=Whh
9-d amount due from banks 存放银行同业的款项
=n;LP#(h ? amount due from banks abroad 存放海外银行同业的款项
$4]4G=o amount due from holding companies 控股公司欠款
xg;F};}5$
amount due from local banks 存放本港银行同业的款项
\^lDd~MWG amount due to banks 银行同业的存款
8boiJku` amount due to banks abroad 海外银行同业的存款
rgEN~e' amount due to holding companies 控股公司存款
-JclEp amount due to local banks 本港银行同业的存款
)?( _vrc< amount due to outport banks 外埠银行同业的存款
SN$3cg]z amount for note issue 发行纸币的款额
,5x9 o"N! amount of bond 担保契据的款额
yEVn G`
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amount of consideration 代价款额
_gpf9a d amount of contribution 供款数额
v}@Uc-( amount of indebtedness 负债款额
HYNp vK amount of principal of the loan 贷款本金额
~Sw GZ amount of rates chargeable 应征差饷数额
gj
}Vnv1[ amount of share capital 股本额
xk^`4; amount of sums assured 承保款额
unr`.}A2> amount of variation 变动幅度
mlz|KI~\F; amount of vote 拨款数额
HrRw amount payable 应付款额
V\AF%=6} amount receivable 应收款额
Z0M|B v9_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
fyq %-Tj analysis 分析
.RbPO#( ancillary risk 附属风险
;r XZ?" annual account 周年帐目；周年帐目报表；年度决算；年结
uzS;&-nA annual accounting date 年结日期
_iu^VK,} annual allowance 每年免税额；年积金；年度津贴；年津
%htwq ]rZd annual balance 年度余额
R-Y 7I annual disposable income 每年可动用收入
V7k!;0u
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HU el annual fee 年费
Q@C y\l annual general meeting 周年大会
d[p?B-7% annual growth rate 年增率；每年增长率
- R`nitf annual long-term supplement 长期个案每年补助金
;20sh^~ annual pensionable emolument 可供计算退休金的年薪
JRDIGS_ ~ annual report 年报
c7R6.T Annual Report on the Consumer Price Index 《消费物价指数年报》
!]&+g'aC3 annual return 周年报表；周年申报表；每年报税表格
+0:]KG!Zs. Annual Return Rules 《周年报表规则》
Gwm YhG<{ annual review of consumer prices 每年消费物价回顾
=!($=9 annual roll-forward basis 逐年延展方式
4u1 au1c annual salary 年薪
BD M"";u annual statement 年度报表；年度决算表
(?P\;yDG 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
mqiCn]8G annuitant 年金受益人
0 R>!jw annuity 年金
O#)YbaE annuity contract 年金合约
.gCun_td# annuity on human life 人寿年金
hh-sm8 antecedent debt 先前的债项
'Ojxzz*tT ante-dated cheque 倒填日期支票
so@ijl4{Z anticipated expenditure 预期开支
-hGLGF?? anticipated net profit 预期纯利
$8Gj9mw4e' anticipated revenue 预期收入
mD,fxm{G anti-inflation measure 反通货膨胀措施
q oz[x anti-inflationary stance 反通货膨胀立场
VrJf g apparent deficit 表面赤字
L(HAAqRnJ apparent financial solvency 表面偿债能力
5$*=;ls>J apparent partner 表面合伙人
~vMJ?P@ application for personal assessment 个人入息课税申请书
zSBR_N51 application of fund 资金应用
F 2Mxcs* M application to release as liquidator and to destruct the books of accounts and documents
H )X&5E 申请免除清盘人职务及毁灭帐簿与文件
y`pgJO appointed actuary 委任精算师
{7E pljH@ appointed auditor 委任核数师；委任审计师
w%%*3[--X appointed trustee 委任的受托人
J #;|P-pt appointer 委任人
es\Fn#?O apportioned pro rata 按比例分摊
@$;I% apportionment 分配；分摊
0fN;
L;v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
26=G%F6 apportionment formula 分摊方程式
} ;d= apportionment of estate duty 遗产税的分摊
Z 3-=TN appraisal 估价；评估
OS=~<ba appreciable growth 可观增长
+]e) :J appreciable impact 显着影响
c aL \ d appreciable increase 可观增长
$]J< ^{v appreciation 增值；升值
s =<65 appreciation against other currencies 相对其他货币升值
a@C}0IP) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
CZ kmd appreciation tax 增值税
{-hu""x> appropriation 拨款；拨用；拨付
5GURf G3{ appropriation account 拨款帐目
F1% ^,; Appropriation Bill 拨款法案
I-W ,C &J> appropriation-in-aid system 补助拨款办法
D*g
K, ` approved assets 核准资产
/ LLo7" approved basket stock 认可一篮子证券
}RUK?:lEA approved budget 核准预算
c7]0 >nU; approved charitable donation 认可慈善捐款
<lRjh7 approved charitable institution 认可慈善机构
)~ ^`[` approved currency 核准货币；认可货币
GGsAisF"N approved estimates 核准预算
MKX58y{+ approved estimates of expenditure 核准开支预算
4G j approved overseas insurer 核准海外保险人
Fh}GJE approved overseas trust company 核准海外信托公司
)c<[@ ::i approved pooled investment fund 核准汇集投资基金
QvlV jDIy approved provident fund scheme 认可公积金计划
yL2 3 Nqe approved provision 核准拨款
j/1 f|x approved redeemable share 核准可赎回股份
Z5@E|O & approved regional stock 认可地区性证券
mJsU7bD` approved retirement scheme 认可退休金计划
12l1u[TlS approved subordinated loan 核准附属贷款
!HF<fn arbitrage 套戥；套汇；套利
8k^1:gt^ arbitrageur 套戥者；套汇者
UTO$L|K arbitrary amount 临时款项
r< DPh5ReY arrangement 措施；安排；协定
`6v24?z arrears 欠款
Tzfk_h3hE arrears of pay 欠付薪酬
-(z w80@& arrears of revenue 逾期未收税款；逾期未收的帐项
E*L5D4Kw articles of association 组织章程；组织细则；组织章程细则
Wp^ A. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
af&P;#U ascertainment of profit 确定利润
v|nt(-JX "Asia Clear" “亚洲结算系统”
<=%G%V_s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
LK g9{0Y: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
) qRE['M Asian Development Fund [ADF] 亚洲发展基金
%]o/p_< Asian dollar bond 亚洲美元债券
`_OB_F Asian dollar market 亚洲美元市场
{z@a{L:SC Asian dollar rate 亚洲美元利率
Q'aVdJN, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o v1#BeQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ob9=/ R?i asked price 沽盘；喊价；索价；卖方报价
Xv xrz{ assessable income 应评税入息
,v#3A7"yW assessable loss 应评税亏损
b:$q5 assessable profit 应评税利润
UGP&&A#T- assessable value 应评税值
it->)?"(6 assessed profit 估定利润
]G,BSttD assessed value 经评估价值
oz l>Au assessment 评税；评定；估价；评税单
K"Gea`I assessment number 评税编号；估价编号
a#&\65D assessment of additional tax 补加税评税
$v=(` = assessment of performance 业绩评估；实绩评价
}s.\B
Assessor 评税主任
p@wtT"Y asset price bubbles 资产价格泡沫
y/"CWD/ i asset-backed securities 具资产保证的证券
GYV%R D # assets accretion 资产增值
rfV{+^T; assets and liabilities 资产与负债
B+2.:Zn6 assets betterment statement 资产递增表；资产改进表
,W>-MPJn[8 assets lending 实物放款；有抵押贷款
G~/*! ?&z assets of the company passing on the death 死者去世时转移的公司资产
1{G@'# ( assets pledged as security for liabilities 用作负债抵押的资产
k.\4<} assets portfolio 资产投资组合
4Td)1~zc3 assets price 资产价格
)#,a' ~w assets quality 资产质素
h3Nbgxa. assets realization 资产变现
Sb`SJ):x assets refinancing arrangement 资产再集资安排
fd gjTX assets securitization 资产证券化
BipD8`a assets situated outside Hong Kong 在香港以外地方的资产
e H%i 8a assets stripping 削减资产；拆卖资产
y_T%xWK5 assets value 资产值
h@Ix9!?+ assignee 承让人
0,6! 6>BOT assignment 转让；转让书；转让契
wIF)(t-): assignment of interest 权益转让
\ (U|& assignment of letters patent and trade mark 专利证书及商标转让
X|y0pH:S assignment of property 物业转让；物业转让书
<SRo2rjRa assignment right 转让权
@`aPr26>? assignor 转让人
|pE
~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
X rut[)H Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
. Fm| $x associate member 附属会员
q0@b d2} associated body corporate 相联法人团体
\psO$TxF= associated company 相联公司；联属公司
fF. +{-. associated corporation 相联法团
+B4 i,]lCx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R[H#a v 公认会计师公会〔英国〕
\M~uNWv| Association of Futures Exchange Brokers 香港期货经纪协会
B X O, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9/O\769"' association of underwriters 承保人组织
m
[BV{25 assumption of control 接管
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~Rf; assurance 担保；保险；转易；转易书
Cm-dos assurance of interest 权益的转易
+>:[irf at 19XX price 按一九ＸＸ年价格计算
(lvp-<* at a discount 按赔价计算；按贴水价格计算；打折扣
_SQ] \Z at a premium 按溢价计算；按升水价格计算
$Y%,?>AL< at call 通知付款；按通知
3H%bbFy at constant market price 按固定市价计算
S~GS:E# at constant price 按固定价格计算
5E2T*EXSh at cost 按成本计算
R%Xz3 Z&| at current market price 按当时市价计算；按现时市价计算
ZsGJ[ at current price 按当时价格计算；按现时价格计算
LqS_%6^ at factor cost 按要素成本计算；按生产要素成本计算
z/i &Lpr: at money-of-the-day price 按付款当日价格计算
}L>0}H at or better 按指定或较佳价位〔买卖指令〕
Q1x=@lXR at par 按面值计算；平价
wLo <gA6; at sight 见票即付
IC-W[~ at the close 按收市盘
BuS [( at the opening 按开市盘
3 *eS<n[uG attestation 见证；见证条款
E- #C#B at-the-money option 平价期权
b3q&CJ4| attorney 受权人；受托代表人
/=KEM gI? attornment 新拥有人承认书
o1[[!~8e attributable profit 可归属利润
HyIyrU rYW attributable share value 可归属股份价值
`Nv7c {M^ Auckland Stock Exchange 奥克兰证券交易所
KnUVR!H| auction 拍卖
!Za yN auctioneer 拍卖商
P#AS")Sj audit 审计；核数
HcHwvf6y Audit Commission 审计署
vP,$S^7$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O*c<m, 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〕
l@ >@2CB audit review 帐目审查
/ & yc?Ui Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8 LsJ}c audited account 审计帐目；经审计的帐目
OOzXA%<%c audited annual account 经审计的周年帐目
#m3!U(Og` audited balance sheet 经审计的资产负债表
{G{ >Qa| auditor 核数师；核数主任；审计师
aO* v"^oF auditor's certificate 核数师证明书；审计师证明书
`Cz_^>]|= auditor's report 核数师报告；审计师报告
KR>o 2 Aussie bond 澳元债券
:71St ' austerity budget 紧缩预算
[f=Y*=u9, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1/c+ug!y Australia All Ordinaries Index 澳洲所有普通股票指数
"FLiSz%ME Australian Dollar [AUD] 澳元
K/8T wB?I Australian Options Market 澳大利亚期权市场
4 Z&KR<2Z Australian Securities Commission 澳洲证券事务监察委员会
seZb;0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^_uCSA'X Australian Stock Exchange 澳大利亚证券交易所
Lg|]|,%e Austrian Schilling [ATS] 奥地利先令
SxL/]jWR7 authentication 认证；鉴证
:13u{5:th authority to purchase 委托购买证；委购书
V/yj.aA*@ authorization 认可；核准；授权；授权书
Sea 6xGdq authorization by direction 指示授权
Nu+ DVIM authorization by instruction 指令授权
B x|h)e9 authorization by warrant 令状授权
rf]x5%ij authorization of unit trust 单位信托的认可
rg I Z authorized agent 指定代理人
|]b,% ?,U authorized capital 法定资本
b
T** y?2 authorized clerk 出市员
cpphnGj5 authorized dealer 认可交易商
C9eisUM authorized financial institution 认可财务机构
]aYuBoj authorized fund 认可基金
2h1P!4W85 authorized fund house 获授权的基金公司；认可基金公司
q<4{&omUJ authorized institution 认可机构
}bnodb^.7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4TSkm`iR authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8I0G%hD authorized insurer 获授权保险人；获认可承保人
."y tBF authorized investment 特准投资项目
}+K=>. authorized person 获授权人
k{ cPiY^ authorized representative 获授权代表
dyB@q h~H authorized share capital 法定股本
i$CF*%+t automated quotation system 自动报价系统
;dTxQ_: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&5hs
W1` 自动交易系统〔香港期货交易所有限公司〕
Uv!VzkPfo automatic adjustment mechanism 自动调整机制
rv2;)3/* automatic adjustment system 自动调整系统
v(P <_}G Automatic Clearing House 自动票据交换所
m1M6N`f automatic exchange rates accumulation system 自动化汇率累集系统
6+:;M b_S Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8qoA5fW> automatic teller machine [ATM] 自动柜员机
z< 8VJZd autopay 自动转帐
Ei89Ngp\} available assets 可用资产
3Qu-X\ available fiscal reserve 现存财政储备
T[2<_ nn= available profit 可用利润
C{,Vk/D -0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T75N0/teS average 平均；平均数；海损
4 K,S5^`Gx average basic salary 平均基本薪金
m,ur{B8 : average consumer expenditure 平均消费开支；一般消费开支
o 80x@ &A: average cost 平均成本
{HjJ9ZGQ average cost of land production 增辟土地平均成本
c!mM H~# average daily turnover 平均每日成交额
WnA
Y<hZ| average daily wage rate 平均每日工资率
=Ea,8bpn average expenditure pattern 平均开支模式
{8,_[?H average growth rate 平均增长率
Pav average net fixed assets 固定资产平均净值
SZvC4lOn# average of relatives 相对价格平均数
GZm=>!T average price 平均价格
D H:9iX ' average propensity to consume 平均消费倾向；一般消费倾向
Ti>}To}B5 average propensity to save 平均储蓄倾向；一般储蓄倾向
+R"n_6N average rate 平均率
kH4m6p
average revenue 平均收入；平均收益
fr&p0)85>B average stock 平均库存；平均存货
j_S3<wEJ average yearly rent 平均年租
*E-MJCv avoidance of double taxation 避免双重课税
=FfR?6 ~ avoidance of tax 避税
