A:
Xk.OyQ @ A share Ａ股；甲类股份
=s!0EwDH3 abatement of tax 减税；减扣免税额
Mv%Qze,\V^ ABN AMRO Bank N.V. 荷兰银行
zc8^#D2y& above-the-line expenditure 线上项目支出；经常预算支出
q;bw }4 above-the-line receipt 线上项目收入；经常预算收入
L9O;K$[s ABSA Asia Limited 南非联合亚洲有限公司
^+Nd\t p absolute change 绝对数值变更
\t)va: y absolute expenditure 实际开支
Hy4;i^Ik < absolute guideline figure 绝对准则数字
+z nlf- absolute interest 绝对权益
F oC
$X absolute order of discharge 绝对破产解除令
C*ep8{B absolute profit margin 绝对利润幅度
ewd
eC absolute value 实值；绝对值
i=\)[;U absolutely vested interest 绝对既得权益
QTBc_Z absorbed cost 已吸收成本；已分摊成本
2`* w* absorption 吸收；分摊；合并
~\(c;J*Ir absorption rate 吸收率；摊配率；分摊率
[ne51F5_ ACB Finance Limited 亚洲商业财务有限公司
{!D(3~MI acceptable form of reciprocity 合理的互惠条件
j7ZxA* acceptable rate 适当利率；适当汇率
nE u:& 4 acceptance agreement 承兑协议
Ik^^8@z acceptance for honour 参加承兑
+Kb 7N, " acceptor 承兑人；接受人；受票人
K-:y acceptor for honour 参加承兑人
- (WH+ accident insurance 意外保险
d7](fw@c Accident Insurance Association of Hong Kong 香港意外保险公会
[L2+k?
* accident insurance scheme 意外保险计划
7P2n{zd, accident year basis 意外年度基准
f$QkzWvr accommodation 通融；贷款
i [9yu- accommodation bill 通融票据；空头票据
p#jAEY p accommodation party 汇票代发人
iS,l account balance 帐户余额；帐户结余
xgMh@@e account book 帐簿
l#enbQ`-~ account collected in advance 预收款项
peu9B gs account current book 往来帐簿
U Buh '?j account of after-acquired property 事后取得的财产报告
lXTE#,XVf account of defaulter 拖欠帐目
i<F7/p "- account payable 应付帐款
eM nK@ J account payee only [A/C payee only] 只可转帐；存入收款人帐户
mP\V.^ account receivable 应收帐款
QNOdt 2NN account receivable report 应收帐款报表
vY_[@y account statement 结单；帐单；会计财务报表
vN^ .MR+< account title 帐户名称；会计科目
V3ht:>c9qs accountant's report 会计师报告
~D3 S01ecM Accountant's Report Rules 会计师报告规则
s>o#Ob@4' accounting and auditing procedure 会计与审计程序；会计与核数程序
)K E Accounting Arrangements 《会计安排》
%\
i&g$ accounting basis 会计基础
^O*-|ecA
accounting by Official Receiver 破产管理署署长呈交的帐目
y@l&B+2ks Accounting Circular 《会计通告》
:pdX accounting class 会计类别
OM0r*<D"! accounting date 记帐日期；会计结算日期
aGC3&c[Wx accounting for money 款项核算
rs?Dn6:;B Accounting Officer 会计主任
JrOx nxd^ accounting period 会计报告期；会计期
j yD3Sa3 accounting policy 会计政策；会计方针
z.8 nYL5^} accounting practice 会计惯例
WGn=3(4 accounting principle 会计准则
$,@}%NlHc accounting record 会计记录
N-QS/*C.~ accounting report 会计报告
Qpv#&nfUi6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k5E2{&wZ Accounting Society of China 中国会计学会
3bWGWI accounting statement 会计报表
cZ_)'0
accounting system 会计制度；会计系统
7iv o Q accounting transaction 会计事项；帐务交易
^%,{R},s accounting treatment 会计处理
YA$YT8iMe accounting year 会计年度
rb-a o\ accretion 增值；添加
y#B=9Ri=z accrual 应计项目；应累算数目
U\Vg &"P accrual basis 应计制；权责发生制
@
& N accrual basis accounting 应计制会计；权责发生制会计
P6.PjK!Ar accrue 应累算；应计
9oJ M?&i accrued benefit 应累算利益
s0dP3tz> accrued charges 应计费用
nC p/.]Y* accrued cumulative preference share dividend 应累算的累积优先股股息
k!x|oC0 accrued expenses 应累算费用
$ 6mShp9( accrued interest payable 应付利息；应计未付利息
QUW`Yc accrued interest receivable 应收利息；应计未收利息
r\Y , *e accrued right 累算权益
|gI>Sp%Fu accruing profit 应累算的利润
pFS@yHs accumulated fiscal reserve 累积财政储备
**%&|9He accumulated profit 累积利润；滚存溢利
$x'jf?zs! accumulated reserve 累积储备
eR \duZ!` accumulation of surplus income 累积收益盈余
+"-l~`+<es acquired assets 既得资产
V?S}%-a acquisition 收购；购置；取得
Jm<NDE~rw acquisition cost 购置成本
qm!cv;}c1 acquisition expenses 购置费用
aI&~aezmN acquisition of 100% interest 收购全部股权
< 8'
b acquisition of control 取得控制权
F2}F uupb. acquisition of fixed assets 购置固定资产
_jG|kjFTc acquisition of shell “买壳”
buX(mj:& acquisition price 收购价
Zb=NcEPGy act of God 天灾
L"
ejA acting partner 执事合伙人
Y:;_R=M active market 买卖活跃的市场；交投畅旺的市场；旺市
Qw2`@P8W active partner 积极参与的合伙人
)). =MTk active trading 交投活跃
QIMd`c actual circulation 实际流通
6:G&x<{ actual cost 实际成本
GKIzU^f actual expenditure 实际开支；实际支出
T;(,9>Qsu actual income 实际入息；实际收入；实际收益
V\zcv @ actual market 现货市场
F%-@_IsG# actual price 现货价；实际价格
3%'`^<-V actual profit 实际利润
E2r5Pg
actual quotation 实盘；实际价位；实际报价
,WWd%DF) actual year basis 按实际年度计算
.)[E`a actuals 实货
<8 <P, actuarial investigation 精算调查
V.:, Q
actuarial principle 精算原则
S. `y%t.GP actuarial report 精算师报告
IW!x!~e Actuarial Society of Hong Kong 香港精算学会
"<0 !S~] actuarial valuation 精算师估值
:bct+J}l~ actuary 精算师
f4 S:L& ad referendum agreement 暂定协议；有待覆核的协定
xcw:H&\w6 ad valorem duty 从价税；按值征税
}&=l)\e ad valorem duty system 从价税制
OU%"dmSDk ad valorem fee 从价费
P_3IFHe ad valorem tariff 从价关税
:G 5p`;hGo additional allowance 额外免税额
K*j
Or Qf` additional amount for unexpired risk 未过期风险的额外款额
a?+C]u?_D additional assessable profit 补加应评税利润
;>Z+b#C[ additional assessment 补加评税
y_Lnk=Q ^ additional commitment 额外承担
Xw9]WJc additional commitment vote 额外承担拨款
r5s{t4 ;Ch additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
LmJjO:W}^y additional dependent parent allowance 供养父母额外免税额
c9 [{P~y additional provision 额外拨款
3iw3:1RZUZ additional stamp duty 附加印花税
e=VSO!(rY additional tax 补加税罚款；补加税款
<~uzHg%Y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NxnR QS adjudged bankrupt 被裁定破产
e">&B]#} adjudicated bankrupt 裁定破产人
]\fHc"/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
5/P. 4<c7 adjudication of bankruptcy 裁定破产；宣告破产
X'$H'[8;C adjudication of insolvency 裁定无力偿还债务
|u%;"N'p) adjusted actual 经调整的实数；调整后的实数
1R @G7m adjusted current assets 经调整的流动资产；调整后的流动资产
;g?PK5rB( adjusted figure 经调整的数字；调整后的数额
% TFsk adjusted liabilities 经调整的负债；调整后的负债
T%%EWa<a adjusted loss 经调整的亏损；调整后的亏损
P
s>Y] 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
RjV U m+< adjusted profit 经调整的利润；调整后的利润
ub8d]GZJ adjusted surplus 经调整的盈余额；调整后的盈余额
, M`1 k adjusted value 经调整的价值；调整后的价值
#9(+)~irz` adjustment 调整；修订；理算〔保险〕
Q<6* UUQm adjustment centre 调剂中心
+ZjDTTk adjustment lag 调整过程的时间差距；调整时差
25Z} .)) adjustment mechanism 调整机制
{H,O@ adjustment of loss 亏损调整
T4:H: adjustment process 调整过程；调整程序
m&=Dy5 adjustment range 调整幅度
Rp2h[_> administered exchange rate 受管制汇率
b)IQa,enH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8g8eY p G administration expenses 行政费用
%TI3E b administration fee 手续费；行政费
UucX1 % administration in bankruptcy 破产管理
r8 YM#d F administration order 遗产管理令
ROTKK8:+: administrator 管理人；遗产管理人
FFZ? -sE administrator of the estate 遗产管理人
0@? m"|G admission of debt 债项承认书
iuWUr?`\ admission of proof 接纳债权证明
cRK Lyb advance 放贷款项；垫付款项；预支款项；预付款项
8OOAPp$%| advance account 暂支帐目；预付款帐户
% m 6qL advance compensation 预付补偿金
'~
B2[ advance from shareholder 股东垫款
#Db^* advance pending reimbursement 预支以待日后付还
VM5 'd advanced economy 先进经济体系
u gN%8N advancement 预付；预付财产
U:~]> B $ advances warrant 垫款令
pSQX advancing 贷出
<[ dt2)%L> adverse balance 逆差
" TCJT390 adverse exchange 逆汇
h(kPf ]0 advertisement addressed to shareholders 在报章刊登的致股东通告
_ }47U7s8 advice for collection 托收通知书
jl}9R] Y_2 advice of drawing 提款通知书；汇票通知书
J1(SL~e], advice of payment 付款通知
"\Dqtr w Advisory Committee [Securities and Futures Commission]
Y!]a*== 谘询委员会〔证券及期货事务监察委员会〕
}8 ;,2E*z Advisory Committee on Diversification 经济多元化谘询委员会
=k d-rIBc affidavit 誓章；遗产申报誓章
pFd{Tdh affidavit of no receipt 述明无收款的誓章
kJB:=iq/x$ affiliate 联号；联营公司；附属公司
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j#F affiliated company 附属公司；联号；联营公司
el$@^Wy&$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z L0Vx6Ph affordability 负担能力
en|~`]HF African Development Bank [AfDB] 非洲开发银行
O D5qPovsd after-acquired property 事后取得的财产
zK~_ e\m after-hours dealing 市后交易
umuj > after-tax profit 税后盈利；税后利润；税后溢利
9+*{3 t agency agreement 代理协议
^vh!1"T agency expenses 代理机构的开支
gcwJ{& agency fee 代理费
T] H 'l Agency Law 《代理法》
8)iI=,T* agent 代理人；承销人
h y#nK: B agent of company 公司代理人
MA9E??p3\ agent's fee 代理人费；经纪费
m~=VUhPd aggregate 总计；总数；总体数字
B7q i|Fw aggregate amount 总款额；总额
1Bs t| aggregate assets and liabilities 总体资产与负债
=@O&$& aggregate at constant price 按固定价格计算的总体数字
%Qj$@.*:
aggregate demand 总需求
8[@Y`j8 aggregate gross position 总持仓量
,]JIp~=nsh aggregate limit 总限额
J0bcW25 aggregate of salaries tax 合计薪俸税
L}Sb0 o. aggregate performance 总体表现；总体业绩
)/!HI0TU aggregate supply 总体供应
hyPS 6Y'1 aggregate surplus 总盈余
(5`(H.( aggregate total 整体总额
A] QGaWK aggregate value 总值；合计价值
D
dwFKc& aggregated basis 合计基准
,b^jAzow aggregated net chargeable income 合计应课税入息实额
30w (uF aggregation 合并计算；合计；总和
-h|[8UG^b aggregation of incomes of husband and wife 夫妇入息合并计算
IV1O/lGp aggregation of property 财产的总和
'%e@7Cs agio 差价；贴水
g}6M+QNj 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》
|2TH[J_a Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N 49{J~ 《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》
KJ&I4CU]^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
j-aTpN 《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》
4+>~Ui_# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
pIrL 7Pb0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o4a@{nt^, agreement for a settlement 授产协议
!+Cc^{ agreement for assignment 转让协议
bly `m p8# agreement for sale 售卖协议；买卖协议
3LQ u+EsS agreement for sale and purchase 买卖协议
?^:5` agreement for the payment of interest 支付利息协议
:Id8N~g agreement for the repayment of money 还款协议
[ KGj70|~ agreement of reinsurance 再保险协议
^Q0=Ggh Agricultural Bank of China 中国农业银行
`:ZaT('h air passenger departure tax 飞机乘客离境税
oP 7)
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_o? aO C airport tax 机场税
t#f-3zd9 alcohol duty 酒精税
=<(6yu_ alienation 让与；让渡；转让
`v(!IBP| alimony 生活费；赡养费
6 e,IjocsB All Ordinaries Index [AOI] 所有普通股指数
m bhh all risks 全险；综合险
|w~*p
N0 All Sales Record for Stock Market 《股票市场成交报告》
,3 G B9 Allied Capital Resources Limited 新联财务有限公司
oKkD G|IE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wE9z@\z] allocation letter 拨款信件
R'_F9 \ allocation of fund 分配款项；预留款项
Iza#v0 allocation of profit 利润分配；溢利分配
,Cm1~ExJ allocation warrant 拨款令
{J)gS allotment 分配；配股
m(xyE U allotment notice 股份配售通知；配股通知
'T|QG@q allotment of shares 股份分配
C@ XnV=J allowable 可获宽免；免税的
F6D Vq8f9 allowable business loss 可扣除的营业亏损
d@ ZXCiA}, allowable expenses 可扣税的支出
/55 3v;l< allowance 免税额；津贴；备抵；准备金
=yJc pj allowance for debts 债项的免税额
k'"R ;^~xg allowance for depreciation by wear and tear 耗损折旧免税额
;l `(1Q/ allowance for funeral expenses 殡殓费的免税额
!*q Q 7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
c.-dwz allowance for repairs and outgoings 修葺及支出方面的免税额
6~!7?FK allowance to debtor 给债务人的津贴
KCa @0 alteration of capital 资本更改
^Kl<<pUaV alternate trustee 候补受托人
yJ; ; & amalgamation 合并
#K-O<:s=y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
DM)Re ~* ambit of charges 征税范围；收费范围
A)SnPbI-p amended valuation 经修订的估值
h|z59h&X8G American Commodities Exchange 美国商品交易所
2xy{g&G American Express Bank Limited 美国运通银行
Y,4?>:39J American Stock Exchange 美国证券交易所
K.? S,qg amortization 摊销
%gqu7}' amount due from banks 存放银行同业的款项
A$zC$9{0I amount due from banks abroad 存放海外银行同业的款项
?5 6;<%0 amount due from holding companies 控股公司欠款
s<C66z amount due from local banks 存放本港银行同业的款项
5}9rpN{y amount due to banks 银行同业的存款
<pT1p4T< amount due to banks abroad 海外银行同业的存款
Y!u">M#@ amount due to holding companies 控股公司存款
dqt}:^L*0g amount due to local banks 本港银行同业的存款
}p9#Bzc amount due to outport banks 外埠银行同业的存款
ZD?LsD 3 amount for note issue 发行纸币的款额
zU|'IW& amount of bond 担保契据的款额
TuwSJS7 amount of consideration 代价款额
ZQ\O|
n8 amount of contribution 供款数额
5Yk | amount of indebtedness 负债款额
GXTjK! amount of principal of the loan 贷款本金额
q+4<"b+6G amount of rates chargeable 应征差饷数额
#zn`)n amount of share capital 股本额
S6yLq|W0 amount of sums assured 承保款额
)Y1 +F,C amount of variation 变动幅度
` gor amount of vote 拨款数额
(H|^Ow5 amount payable 应付款额
VRv.H8^{ amount receivable 应收款额
B]#iZ, Tp Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:N4?W}r . analysis 分析
UPuG&A#VV ancillary risk 附属风险
P=4o)e7E! annual account 周年帐目；周年帐目报表；年度决算；年结
srU*1jD) annual accounting date 年结日期
_> {"vY annual allowance 每年免税额；年积金；年度津贴；年津
8\`otJY annual balance 年度余额
i[e-dT:*R annual disposable income 每年可动用收入
`C*psS annual estimates 周年预算
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5@j/
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cn$0^7? annual general meeting 周年大会
U4y ?z annual growth rate 年增率；每年增长率
_cc9+o annual long-term supplement 长期个案每年补助金
2ZMVYa2%( annual pensionable emolument 可供计算退休金的年薪
!?{%9 annual report 年报
[k,FJ5X Annual Report on the Consumer Price Index 《消费物价指数年报》
_~b]/]|z#N annual return 周年报表；周年申报表；每年报税表格
Oimq P Annual Return Rules 《周年报表规则》
(Vy`u)gG annual review of consumer prices 每年消费物价回顾
M ~6k[ew annual roll-forward basis 逐年延展方式
Ot!*,%sjQ annual salary 年薪
VSc)0 eyn annual statement 年度报表；年度决算表
Z#_VxA>]v 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
$olITe"$g annuitant 年金受益人
G8hDR^ra annuity 年金
rEs Gf+4 annuity contract 年金合约
c~Z\|Y`#B annuity on human life 人寿年金
|0N1]Hf antecedent debt 先前的债项
-~=:tn)0 ante-dated cheque 倒填日期支票
Jy#2 1 anticipated expenditure 预期开支
NK(; -~{P anticipated net profit 预期纯利
YjeHNPf anticipated revenue 预期收入
PKNpR anti-inflation measure 反通货膨胀措施
Si[xyG6= anti-inflationary stance 反通货膨胀立场
uI&<H T? apparent deficit 表面赤字
IlP@a[:_ apparent financial solvency 表面偿债能力
9Or apparent partner 表面合伙人
l:"zYcp% application for personal assessment 个人入息课税申请书
5sF?0P;ln application of fund 资金应用
x4S0C[k application to release as liquidator and to destruct the books of accounts and documents
l`<u\], 申请免除清盘人职务及毁灭帐簿与文件
0o&c8?@j appointed actuary 委任精算师
OD1>s6uA7 appointed auditor 委任核数师；委任审计师
\]p[DYBY# appointed trustee 委任的受托人
bQ_N^[oxQ appointer 委任人
'sAs# apportioned pro rata 按比例分摊
k/# 321 Z apportionment 分配；分摊
\kksZ4, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zlN<yZB^ apportionment formula 分摊方程式
9y&&6r<I apportionment of estate duty 遗产税的分摊
#-FfyxQ8ai appraisal 估价；评估
Eh?,-!SUQn appreciable growth 可观增长
C'//(gjQ-G appreciable impact 显着影响
c9xc@G! appreciable increase 可观增长
, W&::/2<7 appreciation 增值；升值
,~xX[u B appreciation against other currencies 相对其他货币升值
5Og=`T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A^hFRAg4 appreciation tax 增值税
75#&hi/~ appropriation 拨款；拨用；拨付
JlN <w appropriation account 拨款帐目
' +[fJ> Le Appropriation Bill 拨款法案
J@ pCF@' appropriation-in-aid system 补助拨款办法
C XiSin approved assets 核准资产
>_um-w #C approved basket stock 认可一篮子证券
j.y8H approved budget 核准预算
E6y ?DXW H approved charitable donation 认可慈善捐款
}Dc?Emb approved charitable institution 认可慈善机构
;AK@K b approved currency 核准货币；认可货币
p7Q
%)5o approved estimates 核准预算
d+ :pZ approved estimates of expenditure 核准开支预算
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GbF=1 approved overseas insurer 核准海外保险人
sAU! u approved overseas trust company 核准海外信托公司
0hx EI approved pooled investment fund 核准汇集投资基金
ni P/i approved provident fund scheme 认可公积金计划
\A9hYTC) approved provision 核准拨款
p4' Qki8Hd approved redeemable share 核准可赎回股份
lip1wR7 approved regional stock 认可地区性证券
$P%b?Y/ approved retirement scheme 认可退休金计划
h"+|)'*n approved subordinated loan 核准附属贷款
OQ m-BL arbitrage 套戥；套汇；套利
h\qM5Qx+Q arbitrageur 套戥者；套汇者
SPK%
' s arbitrary amount 临时款项
)\r;|DN arrangement 措施；安排；协定
d|(@#*{T] arrears 欠款
")ZsY9-P arrears of pay 欠付薪酬
F~_)auH arrears of revenue 逾期未收税款；逾期未收的帐项
vT>ki0P_; articles of association 组织章程；组织细则；组织章程细则
7IH^5r Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Yy:Q/zw o ascertainment of profit 确定利润
an9k2 F.) "Asia Clear" “亚洲结算系统”
/SDDCZ`;|c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
XT
' v7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
MX{p)(HW Asian Development Fund [ADF] 亚洲发展基金
.V:H~ Asian dollar bond 亚洲美元债券
$x %VUms Asian dollar market 亚洲美元市场
XQ]5W(EP Asian dollar rate 亚洲美元利率
g<r'f"^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F( Iq8DV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Oh mi(s
asked price 沽盘；喊价；索价；卖方报价
6~j.S
" assessable income 应评税入息
27!9LU assessable loss 应评税亏损
#=B~}
_ assessable profit 应评税利润
&7\q1X&Rr assessable value 应评税值
3d|n\! 1r assessed profit 估定利润
:.
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w;p!~o & assessment 评税；评定；估价；评税单
0au\X$)Q assessment number 评税编号；估价编号
cp7Rpqg assessment of additional tax 补加税评税
GGR hM1II assessment of performance 业绩评估；实绩评价
" )87GQ( R Assessor 评税主任
' cx&:s asset price bubbles 资产价格泡沫
g5*Zg _G/ asset-backed securities 具资产保证的证券
M4 :}`p=
assets accretion 资产增值
V=,VOw4 assets and liabilities 资产与负债
,3`RM $ assets betterment statement 资产递增表；资产改进表
AK* F,H9 assets lending 实物放款；有抵押贷款
<U ?_-0 assets of the company passing on the death 死者去世时转移的公司资产
ZiS<vWa3R assets pledged as security for liabilities 用作负债抵押的资产
TZ,kmk# assets portfolio 资产投资组合
szy^kj^2 assets price 资产价格
9"YO j_z assets quality 资产质素
S%7^7MSq A assets realization 资产变现
IT u6m<V assets refinancing arrangement 资产再集资安排
kM,$ 0 @ assets securitization 资产证券化
naT;K0T= assets situated outside Hong Kong 在香港以外地方的资产
. !|3a assets stripping 削减资产；拆卖资产
,\BGxGNAmV assets value 资产值
XfXqq[ \N assignee 承让人
Iw0Q1bK ( assignment 转让；转让书；转让契
StP7t assignment of interest 权益转让
Q'~2,%3< assignment of letters patent and trade mark 专利证书及商标转让
Ox` +Z0)a assignment of property 物业转让；物业转让书
`E), G;I assignment right 转让权
.D`""up|{ assignor 转让人
clZ jb associate 有联系的人；有关连人士；相联者；合伙人；联系人
q!
+? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
C?3?<FDL associate member 附属会员
[o=v"s't) associated body corporate 相联法人团体
^sNj[%I
R associated company 相联公司；联属公司
\666{. a associated corporation 相联法团
j<LDJi>O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
" c6(=FFq 公认会计师公会〔英国〕
OBY Association of Futures Exchange Brokers 香港期货经纪协会
Q( C\X Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
prC1<rm association of underwriters 承保人组织
}!-K )j . assumption of control 接管
D# T1~r4 assurance 担保；保险；转易；转易书
P2S$Dk_<\X assurance of interest 权益的转易
av&4:O! at 19XX price 按一九ＸＸ年价格计算
nSL
x1Q at a discount 按赔价计算；按贴水价格计算；打折扣
4$=Dq$4z at a premium 按溢价计算；按升水价格计算
'Zdjd] at call 通知付款；按通知
xi]qdiA at constant market price 按固定市价计算
I3A@0'Vm;L at constant price 按固定价格计算
4q`$nI Bi at cost 按成本计算
;MqH)M at current market price 按当时市价计算；按现时市价计算
cj:!uhZp7 at current price 按当时价格计算；按现时价格计算
0"~`U.k~M at factor cost 按要素成本计算；按生产要素成本计算
g $\Z-!( at money-of-the-day price 按付款当日价格计算
TqM (I[J7\ at or better 按指定或较佳价位〔买卖指令〕
R~$W at par 按面值计算；平价
szY=N7\S* at sight 见票即付
k{op ,n# at the close 按收市盘
Q]Fm4 at the opening 按开市盘
AiT&:'<UT attestation 见证；见证条款
L+}q !'8S at-the-money option 平价期权
)vFJx[a<n` attorney 受权人；受托代表人
BTwLx-p9t attornment 新拥有人承认书
m8q3Pp attributable profit 可归属利润
2\xv Yf- attributable share value 可归属股份价值
3%<Uq%pJ Auckland Stock Exchange 奥克兰证券交易所
L, &R0gxi auction 拍卖
H*DWDJxmV auctioneer 拍卖商
:RsO $@0G audit 审计；核数
l@8UL </W Audit Commission 审计署
F
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n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y;+5cn C 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〕
f#RI&I\ audit review 帐目审查
S+Aq0B< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o5 (p&:1M audited account 审计帐目；经审计的帐目
Dl kHE8r\ audited annual account 经审计的周年帐目
(GVH#}uB audited balance sheet 经审计的资产负债表
=|l KB; auditor 核数师；核数主任；审计师
NzmVQ-4 auditor's certificate 核数师证明书；审计师证明书
km; M!}D auditor's report 核数师报告；审计师报告
?NZKu6 Aussie bond 澳元债券
P&@:'' austerity budget 紧缩预算
Hnv{sND[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'sCj \N Australia All Ordinaries Index 澳洲所有普通股票指数
>g%^hjJ Australian Dollar [AUD] 澳元
u.wm;eK[ Australian Options Market 澳大利亚期权市场
GbC-6 .~ Australian Securities Commission 澳洲证券事务监察委员会
nDh]: t= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D:9/;9V Australian Stock Exchange 澳大利亚证券交易所
bqwQi>^Cw Austrian Schilling [ATS] 奥地利先令
-S]yXZ authentication 认证；鉴证
[b: $sR; authority to purchase 委托购买证；委购书
~R V>V*l authorization 认可；核准；授权；授权书
} PD]e*z{Z authorization by direction 指示授权
"p43# authorization by instruction 指令授权
ESk<*- authorization by warrant 令状授权
o0Z(B TO authorization of unit trust 单位信托的认可
<Mh jvHg authorized agent 指定代理人
?=:wIMV
authorized capital 法定资本
<_HK@E<_HO authorized clerk 出市员
v$R+5_@[l authorized dealer 认可交易商
|sN>/89=/ authorized financial institution 认可财务机构
z
z@;UbD" authorized fund 认可基金
-jc8ku3* authorized fund house 获授权的基金公司；认可基金公司
6&p I{ authorized institution 认可机构
@J~n$^ke authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
OW (45 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<#U9ih
2 authorized insurer 获授权保险人；获认可承保人
|= C&JA authorized investment 特准投资项目
Y}_J@&: authorized person 获授权人
huTa
Ei authorized representative 获授权代表
gC81ICM authorized share capital 法定股本
s? /#8 ` automated quotation system 自动报价系统
~f&lQN'1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P"dWh;I_ 自动交易系统〔香港期货交易所有限公司〕
LRO'o{4$E automatic adjustment mechanism 自动调整机制
G.2ij%Zz automatic adjustment system 自动调整系统
hlPZTr=a Automatic Clearing House 自动票据交换所
1Ih.?7} automatic exchange rates accumulation system 自动化汇率累集系统
TqbDj|7`R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2ZMYA=[! automatic teller machine [ATM] 自动柜员机
! 6kLL autopay 自动转帐
<szD"p|K available assets 可用资产
P q\m8iS,w available fiscal reserve 现存财政储备
*={`
% available profit 可用利润
R u^v!l`!7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
o9)pOwk7; average 平均；平均数；海损
s; 'XX}Y average basic salary 平均基本薪金
^h +,Kn0@ average consumer expenditure 平均消费开支；一般消费开支
{C>.fg% t average cost 平均成本
BJI}gm2y average cost of land production 增辟土地平均成本
x{Y}1+Y4 average daily turnover 平均每日成交额
acuch average daily wage rate 平均每日工资率
e0O2 >w average expenditure pattern 平均开支模式
M_tY: v average growth rate 平均增长率
SFrQPdX6V average net fixed assets 固定资产平均净值
bWzv7#dd= average of relatives 相对价格平均数
t^0^He$Ot average price 平均价格
LG6VeYe|\X average propensity to consume 平均消费倾向；一般消费倾向
6X(Yv2X&4% average propensity to save 平均储蓄倾向；一般储蓄倾向
Qq;` 9-&j average rate 平均率
QUL^]6$ average revenue 平均收入；平均收益
5y7rY!]Bf average stock 平均库存；平均存货
O5HK2Xg,C average yearly rent 平均年租
%Gp%l avoidance of double taxation 避免双重课税
5~T`R~Uqb avoidance of tax 避税
