A:
\L&qfMjW"Z A share Ａ股；甲类股份
zc bA) abatement of tax 减税；减扣免税额
9;'>\ImI ABN AMRO Bank N.V. 荷兰银行
.T[!!z#^ above-the-line expenditure 线上项目支出；经常预算支出
u&Ie%@:h9R above-the-line receipt 线上项目收入；经常预算收入
4?* `: ABSA Asia Limited 南非联合亚洲有限公司
- #:Y+"' absolute change 绝对数值变更
!^Qb[ev absolute expenditure 实际开支
|O #w dnYW absolute guideline figure 绝对准则数字
!)=#p9 absolute interest 绝对权益
\ltE rd- absolute order of discharge 绝对破产解除令
L.R\]+$U2 absolute profit margin 绝对利润幅度
k,o=1I absolute value 实值；绝对值
H>Iet}/c absolutely vested interest 绝对既得权益
w96j,rEC absorbed cost 已吸收成本；已分摊成本
S@l
a.0HDA absorption 吸收；分摊；合并
%u<&^8EL+# absorption rate 吸收率；摊配率；分摊率
A X^3uRQJ ACB Finance Limited 亚洲商业财务有限公司
xf{C 'uF/ acceptable form of reciprocity 合理的互惠条件
$Adp acceptable rate 适当利率；适当汇率
M ?: f^ acceptance agreement 承兑协议
vs)HbQ acceptance for honour 参加承兑
+;4AG::GN acceptor 承兑人；接受人；受票人
'bQ s_ acceptor for honour 参加承兑人
;nHo%`Zt accident insurance 意外保险
-6*OF.Ag` Accident Insurance Association of Hong Kong 香港意外保险公会
8M5!5Jzv accident insurance scheme 意外保险计划
$rV:&A accident year basis 意外年度基准
{&Gk.ODI7 accommodation 通融；贷款
MWp\D#H accommodation bill 通融票据；空头票据
* U5> j#, accommodation party 汇票代发人
p3'mJ3MA account balance 帐户余额；帐户结余
*]DJAF] account book 帐簿
XJV3oj account collected in advance 预收款项
2Q;Y@%G account current book 往来帐簿
H tS1N}@ account of after-acquired property 事后取得的财产报告
rVIb'sa account of defaulter 拖欠帐目
/ s-jR]#VA account payable 应付帐款
cnjj)
c account payee only [A/C payee only] 只可转帐；存入收款人帐户
t8w z'[z account receivable 应收帐款
-;DE&~p account receivable report 应收帐款报表
oVxV,oH( account statement 结单；帐单；会计财务报表
tkUW)ScJ account title 帐户名称；会计科目
y }H*p accountant's report 会计师报告
? geWR_Z Accountant's Report Rules 会计师报告规则
~,3v<A[5Vi accounting and auditing procedure 会计与审计程序；会计与核数程序
a#~Z5>{ Accounting Arrangements 《会计安排》
y( "0Xve accounting basis 会计基础
IU;pkgBj0Y accounting by Official Receiver 破产管理署署长呈交的帐目
n?ZH2dI \0 Accounting Circular 《会计通告》
* <h accounting class 会计类别
<8xP-( wk; accounting date 记帐日期；会计结算日期
M cMK|_H accounting for money 款项核算
_<' kzOj Accounting Officer 会计主任
Aj)< 8 accounting period 会计报告期；会计期
}Rf :DmPE accounting policy 会计政策；会计方针
"E e/q :` accounting practice 会计惯例
c`N`x U+z accounting principle 会计准则
BIB>U W accounting record 会计记录
o^"d2= accounting report 会计报告
WRU@i;l Accounting Services Branch [Treasury] 会计事务部〔库务署〕
MjF.> 4 Accounting Society of China 中国会计学会
R 4J>M@-0v accounting statement 会计报表
86)
3XE[ 5 accounting system 会计制度；会计系统
=-B3vd:LF accounting transaction 会计事项；帐务交易
Ot:\h accounting treatment 会计处理
]mGsNQ ].H accounting year 会计年度
Fl A$ G3 accretion 增值；添加
![MDmt5Ub^ accrual 应计项目；应累算数目
h" Yqm"U/ accrual basis 应计制；权责发生制
N#6A> accrual basis accounting 应计制会计；权责发生制会计
H)}1xQ{3F accrue 应累算；应计
gQcr' [[a accrued benefit 应累算利益
Q ak@~b accrued charges 应计费用
E'kQ accrued cumulative preference share dividend 应累算的累积优先股股息
z$im4'\c accrued expenses 应累算费用
u=UM^C! accrued interest payable 应付利息；应计未付利息
*fy`JC accrued interest receivable 应收利息；应计未收利息
{G*:N[pJp accrued right 累算权益
E 0?\DvA accruing profit 应累算的利润
do?n /<@o accumulated fiscal reserve 累积财政储备
R?e7#HsJ accumulated profit 累积利润；滚存溢利
cB"F1~z accumulated reserve 累积储备
o3[sF accumulation of surplus income 累积收益盈余
=[-- Hf acquired assets 既得资产
R`3>0LrC8 acquisition 收购；购置；取得
Wg;TXs/ acquisition cost 购置成本
$vicHuX! acquisition expenses 购置费用
pQ2)M8 gf acquisition of 100% interest 收购全部股权
b42pLbpe'E acquisition of control 取得控制权
N?<@o2{ acquisition of fixed assets 购置固定资产
8GAQ Ve^$- acquisition of shell “买壳”
'C? f"P:X{ acquisition price 收购价
01d26`G$i~ act of God 天灾
rp[oH=& acting partner 执事合伙人
UDi3dH= active market 买卖活跃的市场；交投畅旺的市场；旺市
rM?Dp2 active partner 积极参与的合伙人
m$ UT4,Ol active trading 交投活跃
Q Fqv,B\< actual circulation 实际流通
})u}PQ actual cost 实际成本
}oxaB9r actual expenditure 实际开支；实际支出
";Xbr;N actual income 实际入息；实际收入；实际收益
0FR%<u actual market 现货市场
).`a-Pv actual price 现货价；实际价格
RxeRO2 actual profit 实际利润
zinl.8Uk actual quotation 实盘；实际价位；实际报价
*9:6t 6x actual year basis 按实际年度计算
vi.AzO actuals 实货
gkn/E}K# actuarial investigation 精算调查
L$kAe1 V^m actuarial principle 精算原则
6V?&hq&t actuarial report 精算师报告
|JQP7z6j] Actuarial Society of Hong Kong 香港精算学会
hADb]O actuarial valuation 精算师估值
w`!foP E actuary 精算师
w 4gZ:fR= ad referendum agreement 暂定协议；有待覆核的协定
5J#g JFA ad valorem duty 从价税；按值征税
nv[Sb %/ ad valorem duty system 从价税制
p$G3r0 @ ad valorem fee 从价费
s3RyLT ad valorem tariff 从价关税
*b l {F\ additional allowance 额外免税额
I; }%k;v6 additional amount for unexpired risk 未过期风险的额外款额
"RX5] eJc\ additional assessable profit 补加应评税利润
k{w^MOHNg additional assessment 补加评税
)Is*-
W additional commitment 额外承担
|g^W @.P additional commitment vote 额外承担拨款
ovo I~k' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eii7pb c additional dependent parent allowance 供养父母额外免税额
RV*Zi\ -X additional provision 额外拨款
PC7 .+;1 additional stamp duty 附加印花税
)Ua2x@j'C@ additional tax 补加税罚款；补加税款
5GxM?%\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9wJmX<Rm adjudged bankrupt 被裁定破产
v@s`l# adjudicated bankrupt 裁定破产人
OQ*. ho adjudication fee 裁定费；评定印花税额手续费；评估契据费
s(9rBDoY(8 adjudication of bankruptcy 裁定破产；宣告破产
j1CD;9i)% adjudication of insolvency 裁定无力偿还债务
CN>};>WlG adjusted actual 经调整的实数；调整后的实数
M<m64{m1 adjusted current assets 经调整的流动资产；调整后的流动资产
d7zE8)D U7 adjusted figure 经调整的数字；调整后的数额
<%f%e4
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k GeME
adjusted loss 经调整的亏损；调整后的亏损
utS M x( 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
KgA X 0dM adjusted profit 经调整的利润；调整后的利润
s H[34gCh; adjusted surplus 经调整的盈余额；调整后的盈余额
~{!!= @6 adjusted value 经调整的价值；调整后的价值
M#2U'jy adjustment 调整；修订；理算〔保险〕
uM<+2 S adjustment centre 调剂中心
jCv+m7Z adjustment lag 调整过程的时间差距；调整时差
&WU*cfJn)A adjustment mechanism 调整机制
_1%^ ibn adjustment of loss 亏损调整
R~(.uV`#j adjustment process 调整过程；调整程序
IHmNi>E&/ adjustment range 调整幅度
A2bV[+ Q administered exchange rate 受管制汇率
g%P4$|C9 i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@Od u.F1e administration expenses 行政费用
W >IKy# administration fee 手续费；行政费
Ri0 +n J6 administration in bankruptcy 破产管理
* 4 VP5]! administration order 遗产管理令
rz7b%WY administrator 管理人；遗产管理人
1T ?%i administrator of the estate 遗产管理人
Wf w9cxGkf admission of debt 债项承认书
"G)?
E| admission of proof 接纳债权证明
e(5R8u d advance 放贷款项；垫付款项；预支款项；预付款项
Bq8 <FZr#! advance account 暂支帐目；预付款帐户
P.J}\;S T advance compensation 预付补偿金
U}Fk%Jj advance from shareholder 股东垫款
uCr advance pending reimbursement 预支以待日后付还
}}2hI` advanced economy 先进经济体系
\$UU/\ advancement 预付；预付财产
},ZL8l{ advances warrant 垫款令
TrA Uu`?# advancing 贷出
NU*6iLIq|F adverse balance 逆差
]g!<5 w adverse exchange 逆汇
V1qHl5" advertisement addressed to shareholders 在报章刊登的致股东通告
<v^.FxId advice for collection 托收通知书
@h8 ~xs~DG advice of drawing 提款通知书；汇票通知书
lv&w p@ advice of payment 付款通知
& bx,6dX Advisory Committee [Securities and Futures Commission]
_erH]E| [ 谘询委员会〔证券及期货事务监察委员会〕
9K(b Z { Advisory Committee on Diversification 经济多元化谘询委员会
Q :|E affidavit 誓章；遗产申报誓章
^O"`.2O1 affidavit of no receipt 述明无收款的誓章
2yc\A3ft# affiliate 联号；联营公司；附属公司
'|r !yA O6 affiliated company 附属公司；联号；联营公司
Q+N @j]' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<(%uOo $ affordability 负担能力
:9qB{rLi} African Development Bank [AfDB] 非洲开发银行
w]XBq~KO after-acquired property 事后取得的财产
k/Q]K e after-hours dealing 市后交易
kS!*kk*a after-tax profit 税后盈利；税后利润；税后溢利
% m$ Mn x agency agreement 代理协议
PrxXL/6 agency expenses 代理机构的开支
0CYI, V agency fee 代理费
2 ARh-zLb Agency Law 《代理法》
3Mt6iZW agent 代理人；承销人
4B(qVf&M agent of company 公司代理人
t|_g O!w8 agent's fee 代理人费；经纪费
q[g^[~WM# aggregate 总计；总数；总体数字
`Y9@ ?s Q aggregate amount 总款额；总额
D=]P9XDvb. aggregate assets and liabilities 总体资产与负债
Wc[)mYOSuO aggregate at constant price 按固定价格计算的总体数字
Yuck]?#0 aggregate demand 总需求
7T78S&g aggregate gross position 总持仓量
^ 2tCDm5 aggregate limit 总限额
`R;X N- aggregate of salaries tax 合计薪俸税
;[ojwcK[ZF aggregate performance 总体表现；总体业绩
d1TG[i<J_ aggregate supply 总体供应
7 c7SU^h D aggregate surplus 总盈余
?y
kIi / aggregate total 整体总额
}wKU=Vm aggregate value 总值；合计价值
g5`YUr+3?h aggregated basis 合计基准
:l{-UkbB aggregated net chargeable income 合计应课税入息实额
W=+ ag<@ aggregation 合并计算；合计；总和
SM?<woY=* aggregation of incomes of husband and wife 夫妇入息合并计算
d7Z\ aggregation of property 财产的总和
%/p 5C agio 差价；贴水
1+zax*gO- 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》
wvY$ s; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@m4d 4K@ 《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》
nMqU6X>P! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
NU"X*g- x^ 《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》
Zs)9O Ju Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
wu3ZS LY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
> EG;2]M& agreement for a settlement 授产协议
R lu;l agreement for assignment 转让协议
,0O!w>u_]J agreement for sale 售卖协议；买卖协议
eS M!_2 agreement for sale and purchase 买卖协议
n$9!G agreement for the payment of interest 支付利息协议
-g9f3Be agreement for the repayment of money 还款协议
S]+}Zy g agreement of reinsurance 再保险协议
q_)DY
f7V} Agricultural Bank of China 中国农业银行
Q&7Qht:ea: air passenger departure tax 飞机乘客离境税
nLQ J~(" Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pw
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QaV*} W alcohol duty 酒精税
~V 4|DN[I alienation 让与；让渡；转让
mJ HX
alimony 生活费；赡养费
]b) (=-;> All Ordinaries Index [AOI] 所有普通股指数
B Xp3u|t all risks 全险；综合险
oz--gA:g All Sales Record for Stock Market 《股票市场成交报告》
6 AY%o nY Allied Capital Resources Limited 新联财务有限公司
6$Y1[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9dAsXEWh allocation letter 拨款信件
mj pH)6aD0 allocation of fund 分配款项；预留款项
?Z"}RMM)8 allocation of profit 利润分配；溢利分配
wlJ_, wA allocation warrant 拨款令
1Y_ fX allotment 分配；配股
2 q>4nN allotment notice 股份配售通知；配股通知
dpS allotment of shares 股份分配
wP'`!O[W allowable 可获宽免；免税的
n!2|;|$}Z allowable business loss 可扣除的营业亏损
i?]!8J i allowable expenses 可扣税的支出
t+
@F"[j allowance 免税额；津贴；备抵；准备金
0P e.G 0 # allowance for debts 债项的免税额
j56Y,Tm allowance for depreciation by wear and tear 耗损折旧免税额
#&^+hx| allowance for funeral expenses 殡殓费的免税额
qH$p]+Rk 5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6+>rf{5P7 allowance for repairs and outgoings 修葺及支出方面的免税额
ft5 Bk'ZJ allowance to debtor 给债务人的津贴
U]d+iz??b alteration of capital 资本更改
6FfDif alternate trustee 候补受托人
LcXrD+
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$%<gp@Gz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H!N,PI?rn ambit of charges 征税范围；收费范围
a fjC~} amended valuation 经修订的估值
x!J L9 American Commodities Exchange 美国商品交易所
4)?c[aC4P American Express Bank Limited 美国运通银行
'W)x<Iey1 American Stock Exchange 美国证券交易所
%rYt; 7B amortization 摊销
mcvTz, ; = amount due from banks 存放银行同业的款项
6%? NNEM amount due from banks abroad 存放海外银行同业的款项
!eW<4jYB amount due from holding companies 控股公司欠款
D6D*RTi4 amount due from local banks 存放本港银行同业的款项
9Rpj&0Is amount due to banks 银行同业的存款
m@ ~HHwj amount due to banks abroad 海外银行同业的存款
1FuChd amount due to holding companies 控股公司存款
x&s F_<[ amount due to local banks 本港银行同业的存款
8164SWB amount due to outport banks 外埠银行同业的存款
q
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$O[ut. amount of bond 担保契据的款额
( %bfNs| amount of consideration 代价款额
w
^A0l.{ amount of contribution 供款数额
M9 M EQK amount of indebtedness 负债款额
3 Xy>kG} amount of principal of the loan 贷款本金额
@{j-B
IRZ0 amount of rates chargeable 应征差饷数额
?r/7: amount of share capital 股本额
lD(d9GVm{z amount of sums assured 承保款额
Q x:+n`$/ amount of variation 变动幅度
W[ b/.u5z: amount of vote 拨款数额
/H)l\m
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)K}b,X`($ amount receivable 应收款额
cWm.'] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]uP {Sj analysis 分析
sM4N`$Is23 ancillary risk 附属风险
m<j ^cU#J annual account 周年帐目；周年帐目报表；年度决算；年结
\.{?TB annual accounting date 年结日期
zMDR1/|D annual allowance 每年免税额；年积金；年度津贴；年津
.UJk0%1 annual balance 年度余额
"5@Y\L annual disposable income 每年可动用收入
cq/)Yff@: annual estimates 周年预算
=w8*n2 annual fee 年费
>k:)'* annual general meeting 周年大会
Vi]D](^! annual growth rate 年增率；每年增长率
r q$% annual long-term supplement 长期个案每年补助金
lk8VJ~2d annual pensionable emolument 可供计算退休金的年薪
YTY0N5[" annual report 年报
IUzRE?Kzf Annual Report on the Consumer Price Index 《消费物价指数年报》
bBjVot annual return 周年报表；周年申报表；每年报税表格
E#T'=f[r~ Annual Return Rules 《周年报表规则》
bMgp annual review of consumer prices 每年消费物价回顾
:5;[Rg5
2 annual roll-forward basis 逐年延展方式
lG q;kIQ annual salary 年薪
JG4Tb{F= annual statement 年度报表；年度决算表
T
`N(=T^* 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
Xa-]+_?Q annuitant 年金受益人
)U8F6GIC&} annuity 年金
|]Ockg[ annuity contract 年金合约
vh T9#) HI annuity on human life 人寿年金
4iDo.1B" antecedent debt 先前的债项
!zD| @sX{ ante-dated cheque 倒填日期支票
GlVq<RG* anticipated expenditure 预期开支
`,TPd ~#~ anticipated net profit 预期纯利
0ro )e~_@* anticipated revenue 预期收入
3fpX anti-inflation measure 反通货膨胀措施
GJ!u sv u anti-inflationary stance 反通货膨胀立场
x< imMJ apparent deficit 表面赤字
Lc+) #9*d apparent financial solvency 表面偿债能力
NJn ~X Cq apparent partner 表面合伙人
gJ2R(YMF application for personal assessment 个人入息课税申请书
RL($h4d9 application of fund 资金应用
G$ip Wi application to release as liquidator and to destruct the books of accounts and documents
)5&Wt@7Kj` 申请免除清盘人职务及毁灭帐簿与文件
>4bOM@[] appointed actuary 委任精算师
)00#Rrt9 appointed auditor 委任核数师；委任审计师
K{HdqmxL.I appointed trustee 委任的受托人
6Ba>l$/q appointer 委任人
@Yy=HV apportioned pro rata 按比例分摊
[4 "%N Y apportionment 分配；分摊
n1$p
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2_U H, n apportionment formula 分摊方程式
?jy^WF` apportionment of estate duty 遗产税的分摊
gm4-w 9M[p appraisal 估价；评估
~ 5`Ngpp appreciable growth 可观增长
3"%:S_[ appreciable impact 显着影响
60-LpGhvy appreciable increase 可观增长
T< P4+#JK appreciation 增值；升值
_)lK. 5 appreciation against other currencies 相对其他货币升值
DAJh 9I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
owQLAV appreciation tax 增值税
2Ask] appropriation 拨款；拨用；拨付
-0lpsF appropriation account 拨款帐目
$yRbo '- Appropriation Bill 拨款法案
N/]TZu~k z appropriation-in-aid system 补助拨款办法
RtK/bUa approved assets 核准资产
f'*HP%+Y approved basket stock 认可一篮子证券
Dr<% Lr approved budget 核准预算
CfA
F.H approved charitable donation 认可慈善捐款
S =eP /
approved charitable institution 认可慈善机构
W& 6ye approved currency 核准货币；认可货币
@zSoPDYv, approved estimates 核准预算
H`m| R approved estimates of expenditure 核准开支预算
dc"Vc 3) approved overseas insurer 核准海外保险人
HA"LU;5>2J approved overseas trust company 核准海外信托公司
vBq 2JJAl approved pooled investment fund 核准汇集投资基金
P6;L\9=H< approved provident fund scheme 认可公积金计划
luAhyEp approved provision 核准拨款
+n1}({7m approved redeemable share 核准可赎回股份
*COr^7Kf5 approved regional stock 认可地区性证券
QR<IHE{~8 approved retirement scheme 认可退休金计划
yP~ D." approved subordinated loan 核准附属贷款
DS-Kot(k(z arbitrage 套戥；套汇；套利
<"aPoGda arbitrageur 套戥者；套汇者
^i #F+Q`1 arbitrary amount 临时款项
6SW:'u|90 arrangement 措施；安排；协定
SbrBlP: G arrears 欠款
liPUK # arrears of pay 欠付薪酬
?\ .P arrears of revenue 逾期未收税款；逾期未收的帐项
\ /lH]u\x articles of association 组织章程；组织细则；组织章程细则
v&p\ r'w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5zfPh`U>1 ascertainment of profit 确定利润
T3Qa[>+\ "Asia Clear" “亚洲结算系统”
B3e{'14 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%q(n'^#Z.y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
LR'F/.Dx Asian Development Fund [ADF] 亚洲发展基金
5=5~GX-kr Asian dollar bond 亚洲美元债券
MhHygZT[} Asian dollar market 亚洲美元市场
w IL5-k, Asian dollar rate 亚洲美元利率
ad }^Dj/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b[VP"KZ ? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.,UpI|b asked price 沽盘；喊价；索价；卖方报价
hZ5h(CQ?"# assessable income 应评税入息
Bu*ge~ assessable loss 应评税亏损
Fp|x,- assessable profit 应评税利润
m>:3Ku assessable value 应评税值
(H0nO7Bk assessed profit 估定利润
(Kv[~W7lb assessed value 经评估价值
cqi: Rj
assessment 评税；评定；估价；评税单
g@KS\.m] assessment number 评税编号；估价编号
VI[ikNpX assessment of additional tax 补加税评税
FG1$_zN | assessment of performance 业绩评估；实绩评价
a4O!q;tu7 Assessor 评税主任
Ptw E[YDu asset price bubbles 资产价格泡沫
:W 8DgL>l asset-backed securities 具资产保证的证券
B?$pIG^ Mn assets accretion 资产增值
Y M/^-[k3 assets and liabilities 资产与负债
gey`HhZp) assets betterment statement 资产递增表；资产改进表
s 3Y
\,9\ assets lending 实物放款；有抵押贷款
|'b=xeH.^< assets of the company passing on the death 死者去世时转移的公司资产
jW"C: {Ol; assets pledged as security for liabilities 用作负债抵押的资产
NA !;#! assets portfolio 资产投资组合
D 0\
assets price 资产价格
jvCk+n[ assets quality 资产质素
UACWs3`s+ assets realization 资产变现
/|P&{! assets refinancing arrangement 资产再集资安排
-@<k)hWr assets securitization 资产证券化
>Ix)jSNLgo assets situated outside Hong Kong 在香港以外地方的资产
9^3y\@ m assets stripping 削减资产；拆卖资产
n<y! @p^X assets value 资产值
I(
G8cK assignee 承让人
\{P(s : assignment 转让；转让书；转让契
pkM_ @K assignment of interest 权益转让
'$UlJDZ assignment of letters patent and trade mark 专利证书及商标转让
6ZR'1_i6i= assignment of property 物业转让；物业转让书
+wgNuj0=* assignment right 转让权
gBf %9F assignor 转让人
@ $4(!80- associate 有联系的人；有关连人士；相联者；合伙人；联系人
^t?P32GJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5! NK associate member 附属会员
km4::'(6 associated body corporate 相联法人团体
t/#[At5p= associated company 相联公司；联属公司
9#@dQ/* associated corporation 相联法团
Q Y/36gK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4JT9EKo 公认会计师公会〔英国〕
K.dgQ-v n Association of Futures Exchange Brokers 香港期货经纪协会
zl=RK Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
pEw & i association of underwriters 承保人组织
RiIJ#:6+^I assumption of control 接管
Ck/4 h Z assurance 担保；保险；转易；转易书
Ti=~y cwi assurance of interest 权益的转易
\:'=ccf at 19XX price 按一九ＸＸ年价格计算
U;LbP -{B at a discount 按赔价计算；按贴水价格计算；打折扣
m("!
M~1 at a premium 按溢价计算；按升水价格计算
Jx[IHE at call 通知付款；按通知
=k2In_ at constant market price 按固定市价计算
yo#& >W at constant price 按固定价格计算
]b-Z;Nce at cost 按成本计算
"P~0 7 at current market price 按当时市价计算；按现时市价计算
6&`.C/"2 at current price 按当时价格计算；按现时价格计算
#7/ _Usso at factor cost 按要素成本计算；按生产要素成本计算
#y~ ^!fdp9 at money-of-the-day price 按付款当日价格计算
!/B XMj,= at or better 按指定或较佳价位〔买卖指令〕
ezY
_7 at par 按面值计算；平价
"'~'xaU!=a at sight 见票即付
JD^(L~ n] at the close 按收市盘
'@3hU|jO! at the opening 按开市盘
Q!(C $&f attestation 见证；见证条款
pBG(%3PpW at-the-money option 平价期权
Y\Odj~Mj attorney 受权人；受托代表人
_}vD?/$L attornment 新拥有人承认书
U:M?Ji5CY attributable profit 可归属利润
/0uZ(F|>I attributable share value 可归属股份价值
#e((F, 1z Auckland Stock Exchange 奥克兰证券交易所
Mp:t cy,* auction 拍卖
^^qB=N['; auctioneer 拍卖商
rL w,? audit 审计；核数
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Tqm5_ Audit Commission 审计署
Ayadvi(@P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"~jt0pp 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〕
.#2YJ~ audit review 帐目审查
k`F$aQV9` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Q?B5@J audited account 审计帐目；经审计的帐目
)F,H(LblH audited annual account 经审计的周年帐目
kQxY"HD audited balance sheet 经审计的资产负债表
!i&^H, auditor 核数师；核数主任；审计师
<iajtq<Z auditor's certificate 核数师证明书；审计师证明书
ek1YaE auditor's report 核数师报告；审计师报告
q.`+d[Q 2 Aussie bond 澳元债券
z)='MKrEt- austerity budget 紧缩预算
G,FYj'<!7, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#DXC 6f Australia All Ordinaries Index 澳洲所有普通股票指数
)c b e 4 Australian Dollar [AUD] 澳元
] j(2FM)# Australian Options Market 澳大利亚期权市场
BSY2\AL p Australian Securities Commission 澳洲证券事务监察委员会
Yc/Nz(m Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k-@CcrepF Australian Stock Exchange 澳大利亚证券交易所
TPZZln'3 Austrian Schilling [ATS] 奥地利先令
/d ?) authentication 认证；鉴证
r D X_$,3L authority to purchase 委托购买证；委购书
Z$ {I 4a authorization 认可；核准；授权；授权书
N 3 i ,_ authorization by direction 指示授权
TL ;2,@H` authorization by instruction 指令授权
+/*g?Vt authorization by warrant 令状授权
4&~ft authorization of unit trust 单位信托的认可
0K <@?cI authorized agent 指定代理人
? "]fGp6y authorized capital 法定资本
Jtnuo]{R authorized clerk 出市员
?g+0S@{i $ authorized dealer 认可交易商
*y9 iuJ} authorized financial institution 认可财务机构
9&q<6TZ z authorized fund 认可基金
O,>1GKw"\ authorized fund house 获授权的基金公司；认可基金公司
ja3wXz$2 authorized institution 认可机构
{}H5%W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
In#V1[io authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W' hE, authorized insurer 获授权保险人；获认可承保人
zM%I Lv4 authorized investment 特准投资项目
W ky=]C% authorized person 获授权人
.?UK`O2Q authorized representative 获授权代表
vE0Ty9OH"] authorized share capital 法定股本
m=b~Wf39 automated quotation system 自动报价系统
lG;RfDI- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*G7$wW:? 自动交易系统〔香港期货交易所有限公司〕
D *R F._ automatic adjustment mechanism 自动调整机制
W2G`K+p automatic adjustment system 自动调整系统
al$G OMi Automatic Clearing House 自动票据交换所
.9_]8 T automatic exchange rates accumulation system 自动化汇率累集系统
F2W UG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)T/"QF}<T automatic teller machine [ATM] 自动柜员机
{y0#(8-& autopay 自动转帐
:[ z=u available assets 可用资产
KY9sa/x O available fiscal reserve 现存财政储备
fo9O+e s available profit 可用利润
]#]|]>&
< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
NWd% Za5K; average 平均；平均数；海损
+ V E }c average basic salary 平均基本薪金
~gQ$etPd average consumer expenditure 平均消费开支；一般消费开支
.<} (J#vC average cost 平均成本
e;\g[^U average cost of land production 增辟土地平均成本
- } \g[| average daily turnover 平均每日成交额
tz \7,yGT average daily wage rate 平均每日工资率
r e.chQ6 average expenditure pattern 平均开支模式
Nlemb:'eP3 average growth rate 平均增长率
3 &.?9 average net fixed assets 固定资产平均净值
mE^mQ [Dk average of relatives 相对价格平均数
6 "U&i9 average price 平均价格
[h SE^
m average propensity to consume 平均消费倾向；一般消费倾向
Q]9H9?}N? average propensity to save 平均储蓄倾向；一般储蓄倾向
Ymkk"y.w average rate 平均率
hG . >> average revenue 平均收入；平均收益
xjB2?:/2 average stock 平均库存；平均存货
rK )aR average yearly rent 平均年租
Vui5Z K avoidance of double taxation 避免双重课税
KSU?Tg&JR avoidance of tax 避税
