A:
dR]-R/1| A share Ａ股；甲类股份
TM(y%!\ abatement of tax 减税；减扣免税额
-_ I)5*N ABN AMRO Bank N.V. 荷兰银行
D8w f`RUt above-the-line expenditure 线上项目支出；经常预算支出
W]oD(eZ above-the-line receipt 线上项目收入；经常预算收入
z)^|. ABSA Asia Limited 南非联合亚洲有限公司
a
~v$ bNu absolute change 绝对数值变更
xc#t 8` absolute expenditure 实际开支
N x&/p$d absolute guideline figure 绝对准则数字
fQa*> **j; absolute interest 绝对权益
B[@q.n absolute order of discharge 绝对破产解除令
?z9!=A%<V~ absolute profit margin 绝对利润幅度
Vhk M{ O absolute value 实值；绝对值
MT&aH~Y B absolutely vested interest 绝对既得权益
|X8?B = absorbed cost 已吸收成本；已分摊成本
k)n
b<JW|r absorption 吸收；分摊；合并
T%eB gseS absorption rate 吸收率；摊配率；分摊率
JI-i7P ACB Finance Limited 亚洲商业财务有限公司
cpjwc@UMe acceptable form of reciprocity 合理的互惠条件
H:c5
q0O^x acceptable rate 适当利率；适当汇率
bXnUz?1!d acceptance agreement 承兑协议
UUV5uDe>i acceptance for honour 参加承兑
F<I*?${[ acceptor 承兑人；接受人；受票人
;98 &5X\u< acceptor for honour 参加承兑人
Xk4wU$1F accident insurance 意外保险
l)[|wPf Accident Insurance Association of Hong Kong 香港意外保险公会
L?[m $l!T} accident insurance scheme 意外保险计划
(kL aXayn accident year basis 意外年度基准
@-)?uYw:r accommodation 通融；贷款
UN.;w3`Oc accommodation bill 通融票据；空头票据
{1Ra |,; accommodation party 汇票代发人
(+|+E LfqW account balance 帐户余额；帐户结余
?@G s7' account book 帐簿
,>-D xS account collected in advance 预收款项
8$ {n}} account current book 往来帐簿
;-Yvi,sS+ account of after-acquired property 事后取得的财产报告
TWp w/osW account of defaulter 拖欠帐目
U.<j2K um account payable 应付帐款
S/`#6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
ez'NHodwk2 account receivable 应收帐款
ZG^<<V$h account receivable report 应收帐款报表
=-si|
1Z account statement 结单；帐单；会计财务报表
Nbpn"*L, account title 帐户名称；会计科目
dBXiLrEbs accountant's report 会计师报告
[~{F( Le Accountant's Report Rules 会计师报告规则
S1|u@d' accounting and auditing procedure 会计与审计程序；会计与核数程序
`y v?PlKL Accounting Arrangements 《会计安排》
eyMn! a accounting basis 会计基础
a* cWj }u accounting by Official Receiver 破产管理署署长呈交的帐目
^+P.f[ Accounting Circular 《会计通告》
$ ZI ] accounting class 会计类别
zzf@U &x< accounting date 记帐日期；会计结算日期
E#KZZ lbx accounting for money 款项核算
r
W`7< 3 Accounting Officer 会计主任
'. "_TEIF accounting period 会计报告期；会计期
nEsD+ }E? accounting policy 会计政策；会计方针
zo ?RFn accounting practice 会计惯例
|0i{z(B accounting principle 会计准则
<_xG)vwh. accounting record 会计记录
i=xh ;yb| accounting report 会计报告
:01d9|# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;mU ;+~YE Accounting Society of China 中国会计学会
MR1I"gqE}I accounting statement 会计报表
|E1U$,s~u accounting system 会计制度；会计系统
DJ"PP 5d accounting transaction 会计事项；帐务交易
,m # accounting treatment 会计处理
ni ?k' \\ accounting year 会计年度
; A,X,f accretion 增值；添加
T>B'T3or accrual 应计项目；应累算数目
dkw.o.e accrual basis 应计制；权责发生制
aoey
5hts accrual basis accounting 应计制会计；权责发生制会计
Gm B&TD m accrue 应累算；应计
,&UKsrs_ accrued benefit 应累算利益
a dqS.xs accrued charges 应计费用
,->K)Rs ; accrued cumulative preference share dividend 应累算的累积优先股股息
So&gDR;b accrued expenses 应累算费用
/"Vd( K2Z accrued interest payable 应付利息；应计未付利息
XjN4EDi+E accrued interest receivable 应收利息；应计未收利息
KmNn W1T accrued right 累算权益
|HmY`w6*z accruing profit 应累算的利润
PMytk`<`zw accumulated fiscal reserve 累积财政储备
c Hvm accumulated profit 累积利润；滚存溢利
JUr
t %2 accumulated reserve 累积储备
\78E>(`' accumulation of surplus income 累积收益盈余
&+#5gii1i acquired assets 既得资产
Yg8* )u0 acquisition 收购；购置；取得
-P;0<j@6k5 acquisition cost 购置成本
, MXU]{ acquisition expenses 购置费用
'SXHq>#gA acquisition of 100% interest 收购全部股权
o.ZR 5 `. acquisition of control 取得控制权
!_ W/p`Tc acquisition of fixed assets 购置固定资产
s/7 Z.\ acquisition of shell “买壳”
*tUOTA 3L acquisition price 收购价
3>h2 W act of God 天灾
M^Sa{S *? acting partner 执事合伙人
D}?p>e|<D active market 买卖活跃的市场；交投畅旺的市场；旺市
60 ~;UBm5O active partner 积极参与的合伙人
wtYgHC}X active trading 交投活跃
Cy[G7A% actual circulation 实际流通
Fx:38Ae actual cost 实际成本
>%t G[jb actual expenditure 实际开支；实际支出
}:2##<"\t actual income 实际入息；实际收入；实际收益
^m#tWb)f actual market 现货市场
T [SK>z actual price 现货价；实际价格
)$!b`u actual profit 实际利润
*S}@DoXS actual quotation 实盘；实际价位；实际报价
$Lp [i
<O] actual year basis 按实际年度计算
WutPy_L< actuals 实货
6nL^"3@S! actuarial investigation 精算调查
9r MO= actuarial principle 精算原则
^VXhv9\>B actuarial report 精算师报告
+*8su5:[&@ Actuarial Society of Hong Kong 香港精算学会
M.Yp'Av actuarial valuation 精算师估值
C 7C4
eW8 actuary 精算师
ooVs8T 2 ad referendum agreement 暂定协议；有待覆核的协定
9ngxkOGx ad valorem duty 从价税；按值征税
w-n}&f ad valorem duty system 从价税制
<MbhBIejr ad valorem fee 从价费
,ucRQ&P ad valorem tariff 从价关税
^sf,mM~D additional allowance 额外免税额
!5 } }mf additional amount for unexpired risk 未过期风险的额外款额
M{ L- V additional assessable profit 补加应评税利润
s`$}xukT additional assessment 补加评税
i"<W6 additional commitment 额外承担
(\F9_y,6*\ additional commitment vote 额外承担拨款
qx ki additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Cx2#
0$ additional dependent parent allowance 供养父母额外免税额
b$b;^nly additional provision 额外拨款
(I$%6JO: additional stamp duty 附加印花税
m#'eDO: additional tax 补加税罚款；补加税款
t1hQ0 B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
E:K4k < adjudged bankrupt 被裁定破产
$9X+dvu* adjudicated bankrupt 裁定破产人
6.)ug7aF adjudication fee 裁定费；评定印花税额手续费；评估契据费
1D 'r;`z adjudication of bankruptcy 裁定破产；宣告破产
8{ZTHY - adjudication of insolvency 裁定无力偿还债务
@/s|<* adjusted actual 经调整的实数；调整后的实数
5?^#v adjusted current assets 经调整的流动资产；调整后的流动资产
r]!#v{#. adjusted figure 经调整的数字；调整后的数额
k ;^$Pd?t adjusted liabilities 经调整的负债；调整后的负债
Uoe{,4T adjusted loss 经调整的亏损；调整后的亏损
4:/V|E\D 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
_{jC?rzb adjusted profit 经调整的利润；调整后的利润
Z^> 4qf,k adjusted surplus 经调整的盈余额；调整后的盈余额
D3 C 7f' adjusted value 经调整的价值；调整后的价值
fQ5v?( adjustment 调整；修订；理算〔保险〕
rn|]-^ku/ adjustment centre 调剂中心
?>B?*IK! adjustment lag 调整过程的时间差距；调整时差
t"4* ]S adjustment mechanism 调整机制
p3Ux%/ZqPV adjustment of loss 亏损调整
\#,2#BmO"E adjustment process 调整过程；调整程序
Z PH_s^ adjustment range 调整幅度
2p&$b f t administered exchange rate 受管制汇率
@*y4uI6& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[`@M!G. administration expenses 行政费用
7su2A>Ix administration fee 手续费；行政费
q TJ0 }F administration in bankruptcy 破产管理
M#gxi N administration order 遗产管理令
D\THe-Vtr administrator 管理人；遗产管理人
zpwoK&T+ administrator of the estate 遗产管理人
{d.z/Buu admission of debt 债项承认书
r0}x:{$M admission of proof 接纳债权证明
A^,E~Z!x advance 放贷款项；垫付款项；预支款项；预付款项
jc"sPr v5 advance account 暂支帐目；预付款帐户
(}39f advance compensation 预付补偿金
4J5 zSTw advance from shareholder 股东垫款
o4" [{LyT advance pending reimbursement 预支以待日后付还
1L!;lP2 advanced economy 先进经济体系
<mFDC?j advancement 预付；预付财产
m+!.H\ advances warrant 垫款令
5[4wN(
) advancing 贷出
qHub+"2 adverse balance 逆差
-*k2: i` adverse exchange 逆汇
&za
}TH m advertisement addressed to shareholders 在报章刊登的致股东通告
<J<"`xKL advice for collection 托收通知书
K80f_ iT 5 advice of drawing 提款通知书；汇票通知书
,,u hEoH advice of payment 付款通知
;8^k =8 Advisory Committee [Securities and Futures Commission]
H1c8 ]} 谘询委员会〔证券及期货事务监察委员会〕
{g.YGO Advisory Committee on Diversification 经济多元化谘询委员会
YIRe__7-NU affidavit 誓章；遗产申报誓章
n}UJ - \$ affidavit of no receipt 述明无收款的誓章
q=W.82.U affiliate 联号；联营公司；附属公司
>+J}m o=* affiliated company 附属公司；联号；联营公司
wnC } TWxX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!A n?<Sv$ affordability 负担能力
fM ID}S African Development Bank [AfDB] 非洲开发银行
x:Q\pZ after-acquired property 事后取得的财产
tM]Gu?6 after-hours dealing 市后交易
0;l~B after-tax profit 税后盈利；税后利润；税后溢利
h}a}Ha bA agency agreement 代理协议
3WP\MM agency expenses 代理机构的开支
RFRXOyGz$ agency fee 代理费
?xqS#^Z Agency Law 《代理法》
$l*?Ce: agent 代理人；承销人
)8C`EPe agent of company 公司代理人
HTYyX(ya agent's fee 代理人费；经纪费
X|a{Z*y;r* aggregate 总计；总数；总体数字
q~}oU5 aggregate amount 总款额；总额
7dY_b aggregate assets and liabilities 总体资产与负债
6B8!}6Ojc aggregate at constant price 按固定价格计算的总体数字
.T3N"}7[ aggregate demand 总需求
z0rYzn?MR aggregate gross position 总持仓量
cjN)3L{ aggregate limit 总限额
,y ]-z8J aggregate of salaries tax 合计薪俸税
v)Y)tu> aggregate performance 总体表现；总体业绩
];k!*lR) aggregate supply 总体供应
)zxb]Pg+ aggregate surplus 总盈余
c[ZrQJ aggregate total 整体总额
[e` | < aggregate value 总值；合计价值
D
\i]gfu8W aggregated basis 合计基准
:4zu. aggregated net chargeable income 合计应课税入息实额
}B'-*)^|e{ aggregation 合并计算；合计；总和
%/ u LyCUZ aggregation of incomes of husband and wife 夫妇入息合并计算
BSMb(EnqX aggregation of property 财产的总和
) !-gT agio 差价；贴水
^0 v3NG6 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》
W!<7OA g $ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C _N|o|dX 《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》
}W'j Dz7O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[p6 :uNo 《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》
]B )nN': Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Zy+ERaF|] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
EK4%4<" agreement for a settlement 授产协议
{3 agreement for assignment 转让协议
S%MDQTM agreement for sale 售卖协议；买卖协议
HVus\s\&y% agreement for sale and purchase 买卖协议
M U$tX agreement for the payment of interest 支付利息协议
u~OlJ1V agreement for the repayment of money 还款协议
T!,5dt8L agreement of reinsurance 再保险协议
Bg),Q8\I Agricultural Bank of China 中国农业银行
^mq(j_E. air passenger departure tax 飞机乘客离境税
-7&ywgxl Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)'m;a_ r` airport tax 机场税
}@HgF M" alcohol duty 酒精税
k{mBG9[z alienation 让与；让渡；转让
^"7- `<J alimony 生活费；赡养费
=J1V?x=l@ All Ordinaries Index [AOI] 所有普通股指数
iz=cjmV? all risks 全险；综合险
$ \ZWQct All Sales Record for Stock Market 《股票市场成交报告》
?w(hPUd!2 Allied Capital Resources Limited 新联财务有限公司
PR"x&JG@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L6CI9C;-b allocation letter 拨款信件
_b<;n|^ allocation of fund 分配款项；预留款项
68P'<|u? allocation of profit 利润分配；溢利分配
~T H4='4W3 allocation warrant 拨款令
Y0g]-B allotment 分配；配股
FQ 0&{ulb allotment notice 股份配售通知；配股通知
%!t9)pNc allotment of shares 股份分配
*KNfPh#wi} allowable 可获宽免；免税的
u)Kiwa allowable business loss 可扣除的营业亏损
}k t%dDU allowable expenses 可扣税的支出
d_we ?DZ| allowance 免税额；津贴；备抵；准备金
N
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JRC2+BU
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Z&>Cdgt* allowance for funeral expenses 殡殓费的免税额
;@S'8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|aenQA# allowance for repairs and outgoings 修葺及支出方面的免税额
Ee MKo allowance to debtor 给债务人的津贴
0p.MH~mx alteration of capital 资本更改
OB9E30 alternate trustee 候补受托人
*@bz<{! amalgamation 合并
lha;| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$yi:0t8t ambit of charges 征税范围；收费范围
Fy\q >(v. amended valuation 经修订的估值
Ba?1q%eG American Commodities Exchange 美国商品交易所
/1Gmga5 American Express Bank Limited 美国运通银行
{Y5@SI yE American Stock Exchange 美国证券交易所
^ f>c_[fR amortization 摊销
tXA?[ S amount due from banks 存放银行同业的款项
9nVb$pf e# amount due from banks abroad 存放海外银行同业的款项
#Hr'plg
8 amount due from holding companies 控股公司欠款
0p[k7W u amount due from local banks 存放本港银行同业的款项
jY\z+lW6A amount due to banks 银行同业的存款
:%9R&p:'ar amount due to banks abroad 海外银行同业的存款
ch%zu%;f amount due to holding companies 控股公司存款
nGWy4rY2S amount due to local banks 本港银行同业的存款
Vaf, amount due to outport banks 外埠银行同业的存款
5uG^ `H@ X amount for note issue 发行纸币的款额
8y5"X"U amount of bond 担保契据的款额
9 Vq amount of consideration 代价款额
00D.Jn amount of contribution 供款数额
VDOC> amount of indebtedness 负债款额
} Ifa5Lq) amount of principal of the loan 贷款本金额
z59;Qk amount of rates chargeable 应征差饷数额
d)U(XiK' amount of share capital 股本额
9 3D}0kp amount of sums assured 承保款额
[Y!HQ9^LEp amount of variation 变动幅度
xU%]G .k amount of vote 拨款数额
6<@ +J amount payable 应付款额
9c4p9b! amount receivable 应收款额
>lM/\HO2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{hN\=_6*EW analysis 分析
m4h)Wq ancillary risk 附属风险
An#[
+? annual account 周年帐目；周年帐目报表；年度决算；年结
075IW"p' annual accounting date 年结日期
bBML +0a annual allowance 每年免税额；年积金；年度津贴；年津
E>
pr})^w annual balance 年度余额
Z] r9lC annual disposable income 每年可动用收入
+JG05h%' annual estimates 周年预算
k@% 5P-e} annual fee 年费
$- ]G6r annual general meeting 周年大会
.9Oj+:n annual growth rate 年增率；每年增长率
d , g~.iS~ annual long-term supplement 长期个案每年补助金
%pWJ2J@ annual pensionable emolument 可供计算退休金的年薪
}R}M>^(R4 annual report 年报
6oQ7u90z* Annual Report on the Consumer Price Index 《消费物价指数年报》
y`$q cEw annual return 周年报表；周年申报表；每年报税表格
'LG\]h>+) Annual Return Rules 《周年报表规则》
sF)$<[w annual review of consumer prices 每年消费物价回顾
IAkQR0fcN
annual roll-forward basis 逐年延展方式
0TV16 -- annual salary 年薪
&k| EG![ annual statement 年度报表；年度决算表
m4W (h6 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
q]f7D\ M annuitant 年金受益人
i@6g9\x+
annuity 年金
|FT.x9e- annuity contract 年金合约
m;"[b (u annuity on human life 人寿年金
`K0.6i [p antecedent debt 先前的债项
b( mZ/2,B ante-dated cheque 倒填日期支票
< ~CY?
anticipated expenditure 预期开支
4J`-&05O anticipated net profit 预期纯利
K)x6F 15 r anticipated revenue 预期收入
nm\f$K>Pg anti-inflation measure 反通货膨胀措施
q("l?' anti-inflationary stance 反通货膨胀立场
K!(WcoA&2i apparent deficit 表面赤字
A #SO}c apparent financial solvency 表面偿债能力
:Kyr}- apparent partner 表面合伙人
9wc\~5{li application for personal assessment 个人入息课税申请书
=>>Dnp application of fund 资金应用
f #AuZ]h application to release as liquidator and to destruct the books of accounts and documents
:T PG~`k( 申请免除清盘人职务及毁灭帐簿与文件
SF:{PgGMi appointed actuary 委任精算师
w<!&% appointed auditor 委任核数师；委任审计师
SkipPEhA appointed trustee 委任的受托人
COW lsca appointer 委任人
xzz@Wc^_ apportioned pro rata 按比例分摊
M@q)\UQ' apportionment 分配；分摊
$A74V [1^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%vf;qVoA~ apportionment formula 分摊方程式
wp8-( E^ apportionment of estate duty 遗产税的分摊
VIGLl'8p appraisal 估价；评估
=&-.] | t appreciable growth 可观增长
ZR3sz/ulLd appreciable impact 显着影响
Dz.kJ_"Ro
appreciable increase 可观增长
d72( g$F appreciation 增值；升值
R.*
k7-(; appreciation against other currencies 相对其他货币升值
g&B7Y|Es appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vm* 9 xs appreciation tax 增值税
}Dc pe M? appropriation 拨款；拨用；拨付
OmK0-fa/ appropriation account 拨款帐目
O*/ Utl Appropriation Bill 拨款法案
Tf$> ^L appropriation-in-aid system 补助拨款办法
/ L$q8 + approved assets 核准资产
3- d"-'k approved basket stock 认可一篮子证券
k-*k'S_ approved budget 核准预算
A ?~4Pe approved charitable donation 认可慈善捐款
nf _ (_O= approved charitable institution 认可慈善机构
<.lN'i;( approved currency 核准货币；认可货币
y&4im; X0 approved estimates 核准预算
GQ.akA_( approved estimates of expenditure 核准开支预算
gQ '=m U approved overseas insurer 核准海外保险人
"lA$;\& approved overseas trust company 核准海外信托公司
YP"%z6N@v approved pooled investment fund 核准汇集投资基金
#/`MYh=!W approved provident fund scheme 认可公积金计划
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LtTh approved provision 核准拨款
OB (~zUe.R approved redeemable share 核准可赎回股份
wN0?~ approved regional stock 认可地区性证券
kz#x6NXj approved retirement scheme 认可退休金计划
e6gj'Gm Y approved subordinated loan 核准附属贷款
hZe9 Y?) arbitrage 套戥；套汇；套利
3PzF^ 8KJ arbitrageur 套戥者；套汇者
\n#l+R23 arbitrary amount 临时款项
RC"xnnIJv arrangement 措施；安排；协定
S=w ~bz, / arrears 欠款
m`XaY J arrears of pay 欠付薪酬
\q-["W34 arrears of revenue 逾期未收税款；逾期未收的帐项
M tDJ1I% articles of association 组织章程；组织细则；组织章程细则
J{EK}' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
iu+H +_ ascertainment of profit 确定利润
ONcS,oHW "Asia Clear" “亚洲结算系统”
lg (>n& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
kmf z.:j{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'i/"D8 Asian Development Fund [ADF] 亚洲发展基金
N9Fu Asian dollar bond 亚洲美元债券
HwMe^e; Asian dollar market 亚洲美元市场
u*Y!=IT Asian dollar rate 亚洲美元利率
TSL/zTLDJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
mp]UUpt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
# eI` l`} asked price 沽盘；喊价；索价；卖方报价
T5-'|+ assessable income 应评税入息
/KJWo0zo assessable loss 应评税亏损
T c ;BE assessable profit 应评税利润
9fSX=PVRmQ assessable value 应评税值
uTrGb:^ assessed profit 估定利润
rPW 9lG assessed value 经评估价值
cz>`$Zz assessment 评税；评定；估价；评税单
"Jyb?5 assessment number 评税编号；估价编号
X.)1>zk assessment of additional tax 补加税评税
#0qMYe> Y assessment of performance 业绩评估；实绩评价
ex m*p/ Assessor 评税主任
R&R{I/;i*. asset price bubbles 资产价格泡沫
W9SEYkg asset-backed securities 具资产保证的证券
{}PBYX R assets accretion 资产增值
zgpv I~Ck assets and liabilities 资产与负债
~]K<V h` assets betterment statement 资产递增表；资产改进表
7XIG ne%v assets lending 实物放款；有抵押贷款
}W]k1Bsx assets of the company passing on the death 死者去世时转移的公司资产
f7]C1!] assets pledged as security for liabilities 用作负债抵押的资产
f%d
=X>_ assets portfolio 资产投资组合
2-wvL&pi) assets price 资产价格
E"H> [E assets quality 资产质素
;{>-K8=>$ assets realization 资产变现
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<GBQ"v assets refinancing arrangement 资产再集资安排
g!;Hv assets securitization 资产证券化
.Wci@5:3 assets situated outside Hong Kong 在香港以外地方的资产
kObgoMT<[ assets stripping 削减资产；拆卖资产
b9 Ix*!Y assets value 资产值
5adB5)` assignee 承让人
fNi_C"< assignment 转让；转让书；转让契
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0]*am|v assignment of interest 权益转让
m4T` Tg#P assignment of letters patent and trade mark 专利证书及商标转让
nr9c G/" assignment of property 物业转让；物业转让书
k{$Mlt?&- assignment right 转让权
w~9=6|_ assignor 转让人
{I_I$x_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
m`ab5<%Gn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(V~PYf% associate member 附属会员
{?'c|\n Li associated body corporate 相联法人团体
W r;?t! associated company 相联公司；联属公司
p>]2o\[" associated corporation 相联法团
&5wM` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R_DZJV O 公认会计师公会〔英国〕
oG;;=' * Association of Futures Exchange Brokers 香港期货经纪协会
%8GY`T:^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
s%qK<U4@;Q association of underwriters 承保人组织
]+0I8eerd assumption of control 接管
thSo,u GlW assurance 担保；保险；转易；转易书
) wY bcH assurance of interest 权益的转易
80ms7 B at 19XX price 按一九ＸＸ年价格计算
d~J 4&w at a discount 按赔价计算；按贴水价格计算；打折扣
B\ !.o=<h at a premium 按溢价计算；按升水价格计算
u>-!5=D8 at call 通知付款；按通知
'xp&)g L at constant market price 按固定市价计算
Q|}Pc>ae at constant price 按固定价格计算
[I` 6F6 at cost 按成本计算
Piz PsJ|& at current market price 按当时市价计算；按现时市价计算
nM)H2'%kL& at current price 按当时价格计算；按现时价格计算
{utIaMb]&v at factor cost 按要素成本计算；按生产要素成本计算
nK9A=H'Hc at money-of-the-day price 按付款当日价格计算
6|:]2S at or better 按指定或较佳价位〔买卖指令〕
!23# Bz 7 at par 按面值计算；平价
Y|iALrx at sight 见票即付
PUViTb at the close 按收市盘
rj ].bGQ,+ at the opening 按开市盘
$.@)4Nu! _ attestation 见证；见证条款
@v,qfT*k7 at-the-money option 平价期权
MoP 0qNk attorney 受权人；受托代表人
sj @'C@oK attornment 新拥有人承认书
V<!E9/4rS attributable profit 可归属利润
/\9X0a2h|E attributable share value 可归属股份价值
l;g8_uyjv7 Auckland Stock Exchange 奥克兰证券交易所
.<`Rq ' auction 拍卖
f&ym'S auctioneer 拍卖商
!>+Na~eN audit 审计；核数
V+l>wMeo Audit Commission 审计署
Et+N4w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cy6 P=k * 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ou@ P#:<B audit review 帐目审查
z_J"Qk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
d98Z C+q audited account 审计帐目；经审计的帐目
}A"%YDrNbG audited annual account 经审计的周年帐目
LJMw-#61sj audited balance sheet 经审计的资产负债表
s], +]< qX auditor 核数师；核数主任；审计师
k w!1]N auditor's certificate 核数师证明书；审计师证明书
0: (@Y auditor's report 核数师报告；审计师报告
ukSi9| 1-, Aussie bond 澳元债券
8W"~>7/>D austerity budget 紧缩预算
rX#} 2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5sq#bvfJ o Australia All Ordinaries Index 澳洲所有普通股票指数
f13%[RA9N Australian Dollar [AUD] 澳元
@`ttyI^1f Australian Options Market 澳大利亚期权市场
* 5#Y [c Australian Securities Commission 澳洲证券事务监察委员会
ZIx,?E+eJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l~M8 6 h Australian Stock Exchange 澳大利亚证券交易所
bgm$< ;`U Austrian Schilling [ATS] 奥地利先令
/*lSpsBn authentication 认证；鉴证
Ui4 6 p authority to purchase 委托购买证；委购书
"rr,P0lgX authorization 认可；核准；授权；授权书
|!)3[<. authorization by direction 指示授权
(v^L2Po authorization by instruction 指令授权
BS#@ehdig authorization by warrant 令状授权
f,Sybf/uHh authorization of unit trust 单位信托的认可
U:E:" authorized agent 指定代理人
0 %^m authorized capital 法定资本
e}e\* BL authorized clerk 出市员
ts Z r n authorized dealer 认可交易商
$IQ !g authorized financial institution 认可财务机构
dHn Id2@# authorized fund 认可基金
&Fl^&&1C authorized fund house 获授权的基金公司；认可基金公司
D g@>d0FW authorized institution 认可机构
\+g95|[/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
C``%<)WC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#kV`G. EX authorized insurer 获授权保险人；获认可承保人
W&6P%0G/ authorized investment 特准投资项目
SD6xi\8 authorized person 获授权人
CV 4r31w authorized representative 获授权代表
vpUS(ztvs authorized share capital 法定股本
/9WR>NU AO automated quotation system 自动报价系统
928szUo: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M#d_kDMw 自动交易系统〔香港期货交易所有限公司〕
R/ iw#.Yy automatic adjustment mechanism 自动调整机制
`W8GfbL automatic adjustment system 自动调整系统
=1%3".
"n@ Automatic Clearing House 自动票据交换所
l\ *} automatic exchange rates accumulation system 自动化汇率累集系统
1HBch]J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'@Y@H, automatic teller machine [ATM] 自动柜员机
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$Uv autopay 自动转帐
}{S W~yW available assets 可用资产
2ZB'WzH.X available fiscal reserve 现存财政储备
-[x^z5Ee` available profit 可用利润
;EE*#"IJ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
xk} YeNVj average 平均；平均数；海损
OXzJ%&h average basic salary 平均基本薪金
Ni GK| Z average consumer expenditure 平均消费开支；一般消费开支
1z$;>+g < average cost 平均成本
>0SF79-RE average cost of land production 增辟土地平均成本
w'.ny<Pe average daily turnover 平均每日成交额
Vl?R?K=`~J average daily wage rate 平均每日工资率
A[!Fg0X0 average expenditure pattern 平均开支模式
7+j@ 0v\ average growth rate 平均增长率
I, .`w/I+ average net fixed assets 固定资产平均净值
9+Se G\Th average of relatives 相对价格平均数
C 9,p - average price 平均价格
vu YH+ average propensity to consume 平均消费倾向；一般消费倾向
u /cL[_Q average propensity to save 平均储蓄倾向；一般储蓄倾向
^&DHBx"J average rate 平均率
%n9}P ,
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*#frbV?; average stock 平均库存；平均存货
`qSNS-> average yearly rent 平均年租
U^ ~K-!0 avoidance of double taxation 避免双重课税
uyxU>yHV<g avoidance of tax 避税
