A:
#b9V&/ln A share Ａ股；甲类股份
M2Jb<y] abatement of tax 减税；减扣免税额
hem>@Bp'V ABN AMRO Bank N.V. 荷兰银行
n{I1ZlEeh above-the-line expenditure 线上项目支出；经常预算支出
7{lWg x above-the-line receipt 线上项目收入；经常预算收入
: "^/?Sd ABSA Asia Limited 南非联合亚洲有限公司
B|K^:LUk9 absolute change 绝对数值变更
%v4*$E!f absolute expenditure 实际开支
DX_?-jw})f absolute guideline figure 绝对准则数字
i`}!<{k absolute interest 绝对权益
WBWIHv{j absolute order of discharge 绝对破产解除令
8?hZ5QvA(j absolute profit margin 绝对利润幅度
_0|@B8!J? absolute value 实值；绝对值
#.{ddY{ absolutely vested interest 绝对既得权益
kgHZa QnD absorbed cost 已吸收成本；已分摊成本
YSbe Cyv absorption 吸收；分摊；合并
- Q6Vz=ku absorption rate 吸收率；摊配率；分摊率
]&OI.p ACB Finance Limited 亚洲商业财务有限公司
*?pnTQs^ acceptable form of reciprocity 合理的互惠条件
88KQ) NU acceptable rate 适当利率；适当汇率
^c ]c`w acceptance agreement 承兑协议
9qk J< acceptance for honour 参加承兑
?vP6~$*B acceptor 承兑人；接受人；受票人
"*LQr~k~} acceptor for honour 参加承兑人
q 7-ZP X accident insurance 意外保险
T3NH8nH9"z Accident Insurance Association of Hong Kong 香港意外保险公会
lhX4 MB" accident insurance scheme 意外保险计划
>dJ[1s] accident year basis 意外年度基准
4_-L1WH accommodation 通融；贷款
/?NfU.+K accommodation bill 通融票据；空头票据
Ri Z)#0 accommodation party 汇票代发人
Q`!^EyRA:^ account balance 帐户余额；帐户结余
M5:j)o W account book 帐簿
~ycWc Zi> account collected in advance 预收款项
f#McTC3C account current book 往来帐簿
!0_/=m A^ account of after-acquired property 事后取得的财产报告
A,EuUp
account of defaulter 拖欠帐目
n_(f "U v account payable 应付帐款
>d (:XP6J account payee only [A/C payee only] 只可转帐；存入收款人帐户
uO>pl37@ account receivable 应收帐款
2^%O%Pc account receivable report 应收帐款报表
I9e3-2THfj account statement 结单；帐单；会计财务报表
J 1w,;T\55 account title 帐户名称；会计科目
NiYT%K% accountant's report 会计师报告
5<M$ XT Accountant's Report Rules 会计师报告规则
\d baY: ( accounting and auditing procedure 会计与审计程序；会计与核数程序
GX=U6n> Accounting Arrangements 《会计安排》
J"-/ok(<@ accounting basis 会计基础
*v$j n accounting by Official Receiver 破产管理署署长呈交的帐目
?pWda<& Accounting Circular 《会计通告》
N/eus"O; accounting class 会计类别
i|rC Ga0} accounting date 记帐日期；会计结算日期
fohZ&f|> accounting for money 款项核算
DzIV5F G Accounting Officer 会计主任
P%;lHC #i accounting period 会计报告期；会计期
@~}~;}0x accounting policy 会计政策；会计方针
L}7 TM:% accounting practice 会计惯例
?{P$|:ha accounting principle 会计准则
>sZ_I?YDs accounting record 会计记录
p=V1M-
accounting report 会计报告
1vYa&! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e8M0Lz#} Accounting Society of China 中国会计学会
NHcA6y$Cz accounting statement 会计报表
< lUpvr accounting system 会计制度；会计系统
0p+3 6g accounting transaction 会计事项；帐务交易
@; tM R|p accounting treatment 会计处理
x)pR^t7u8 accounting year 会计年度
m/ q `k accretion 增值；添加
\Xe{vlo>h accrual 应计项目；应累算数目
DyCkz"1S accrual basis 应计制；权责发生制
kt k S$ accrual basis accounting 应计制会计；权责发生制会计
T*g}^TEh accrue 应累算；应计
9
e|[9 accrued benefit 应累算利益
] &SmeTe accrued charges 应计费用
}:Y)DH% u accrued cumulative preference share dividend 应累算的累积优先股股息
b 4f3ef accrued expenses 应累算费用
7uf5w0] accrued interest payable 应付利息；应计未付利息
9fWR8iV accrued interest receivable 应收利息；应计未收利息
&fsk ESV0 accrued right 累算权益
wD /jN: accruing profit 应累算的利润
Dw>)\\n{Kl accumulated fiscal reserve 累积财政储备
SW5n?Qj3- accumulated profit 累积利润；滚存溢利
\;iOQqv0& accumulated reserve 累积储备
p(cnSvg accumulation of surplus income 累积收益盈余
E:-~SH} acquired assets 既得资产
[dX a, acquisition 收购；购置；取得
x=-(p}0o;< acquisition cost 购置成本
DXFDs=u acquisition expenses 购置费用
&?TXsxf1Zh acquisition of 100% interest 收购全部股权
do9~#F acquisition of control 取得控制权
v(6[z)A0 acquisition of fixed assets 购置固定资产
~~O4!|t acquisition of shell “买壳”
qDqy9u:g acquisition price 收购价
#guK&? Fye act of God 天灾
G .$KP acting partner 执事合伙人
fQ 1D p active market 买卖活跃的市场；交投畅旺的市场；旺市
e}n(mq active partner 积极参与的合伙人
FAdTp.
active trading 交投活跃
aPRMpY-YC3 actual circulation 实际流通
/ U!xh3 actual cost 实际成本
KE~.f( actual expenditure 实际开支；实际支出
D2J) qCK1) actual income 实际入息；实际收入；实际收益
C ^c <s actual market 现货市场
Z|fi$2k0! actual price 现货价；实际价格
4TyzD%pOw actual profit 实际利润
{ ?q`9[Z actual quotation 实盘；实际价位；实际报价
B%`| W@v actual year basis 按实际年度计算
.V\~#Ro$G actuals 实货
s:cJF actuarial investigation 精算调查
#K*p1}rf actuarial principle 精算原则
pNZ3vTs6 actuarial report 精算师报告
^=a:{["@! Actuarial Society of Hong Kong 香港精算学会
A-d<[@d0 actuarial valuation 精算师估值
Z78i7k } actuary 精算师
ko|M 2 \ ad referendum agreement 暂定协议；有待覆核的协定
Vk*XiEfKm> ad valorem duty 从价税；按值征税
s>1\bio*I ad valorem duty system 从价税制
:S}ZF$
$j% ad valorem fee 从价费
/0!.u[t)~ ad valorem tariff 从价关税
z qURnsJ additional allowance 额外免税额
';}:*nZ//_ additional amount for unexpired risk 未过期风险的额外款额
'n^? DPvD additional assessable profit 补加应评税利润
C(UWir3mW? additional assessment 补加评税
!Pt4 \ additional commitment 额外承担
Spu; additional commitment vote 额外承担拨款
T hkCKM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&gW<v\6, additional dependent parent allowance 供养父母额外免税额
auqN8_+= additional provision 额外拨款
7HQL^Q additional stamp duty 附加印花税
I8 [
* additional tax 补加税罚款；补加税款
bSn={O"M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
: 5'hd^Q adjudged bankrupt 被裁定破产
n*i&o;5 adjudicated bankrupt 裁定破产人
nf[KD,f adjudication fee 裁定费；评定印花税额手续费；评估契据费
gI9nxy adjudication of bankruptcy 裁定破产；宣告破产
Y^C(<N$ adjudication of insolvency 裁定无力偿还债务
2
E?]!9T~| adjusted actual 经调整的实数；调整后的实数
OH@gwC adjusted current assets 经调整的流动资产；调整后的流动资产
2Nx:Y +[
adjusted figure 经调整的数字；调整后的数额
-SLk8x adjusted liabilities 经调整的负债；调整后的负债
W7(5z adjusted loss 经调整的亏损；调整后的亏损
,L<x=Dg 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
:fnJp9c adjusted profit 经调整的利润；调整后的利润
.JTRFk{W adjusted surplus 经调整的盈余额；调整后的盈余额
}D`ZWTjDay adjusted value 经调整的价值；调整后的价值
Ui-Y ` adjustment 调整；修订；理算〔保险〕
(/Jy9 =~ adjustment centre 调剂中心
t=My=p G adjustment lag 调整过程的时间差距；调整时差
1r*yYm' adjustment mechanism 调整机制
4F6I7lu adjustment of loss 亏损调整
P : L6Zo-J adjustment process 调整过程；调整程序
LN5BU,4= adjustment range 调整幅度
F_i"v5# administered exchange rate 受管制汇率
y |i(~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P.g./8N`z administration expenses 行政费用
Nq^o 8q_ administration fee 手续费；行政费
v~W ;&{ administration in bankruptcy 破产管理
qx9; "Ut administration order 遗产管理令
c<~D Ye;; administrator 管理人；遗产管理人
wAgV evE administrator of the estate 遗产管理人
tk:nth admission of debt 债项承认书
`sy_'`i>X admission of proof 接纳债权证明
L_|iQwU% advance 放贷款项；垫付款项；预支款项；预付款项
gwsOw [;k advance account 暂支帐目；预付款帐户
`:R9M+
OX advance compensation 预付补偿金
,_/\pX0 advance from shareholder 股东垫款
+uj;00 D advance pending reimbursement 预支以待日后付还
IP-M)_I advanced economy 先进经济体系
3 ]@wa!` advancement 预付；预付财产
U3-MvI,Q advances warrant 垫款令
9i
lJ advancing 贷出
N}) vrB;1 adverse balance 逆差
I 9?X adverse exchange 逆汇
$ %|b6Gr/& advertisement addressed to shareholders 在报章刊登的致股东通告
[Jjo H1E@ advice for collection 托收通知书
T00sYoK advice of drawing 提款通知书；汇票通知书
UUM: *X advice of payment 付款通知
4~ &X]/_' Advisory Committee [Securities and Futures Commission]
;j[gE
谘询委员会〔证券及期货事务监察委员会〕
ux* G*QZ Advisory Committee on Diversification 经济多元化谘询委员会
*b!.9p K affidavit 誓章；遗产申报誓章
6
{F#_. affidavit of no receipt 述明无收款的誓章
F&^&"(H} affiliate 联号；联营公司；附属公司
1{RA\C F affiliated company 附属公司；联号；联营公司
%KN 2iNq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<g\:By^ affordability 负担能力
aqI m W African Development Bank [AfDB] 非洲开发银行
: ;hm^m]Y after-acquired property 事后取得的财产
a;kiAJ' after-hours dealing 市后交易
-UAMHd}4 after-tax profit 税后盈利；税后利润；税后溢利
<Wj /A/ agency agreement 代理协议
TEGg)\+D> agency expenses 代理机构的开支
Im};wJ& agency fee 代理费
(lq %4h Agency Law 《代理法》
j~ =<O<P agent 代理人；承销人
sFvYCRw
/ agent of company 公司代理人
&B1!,joH~ agent's fee 代理人费；经纪费
SOMAs'= aggregate 总计；总数；总体数字
,%zE>^~ aggregate amount 总款额；总额
{w,<igh aggregate assets and liabilities 总体资产与负债
%s5( ''a. aggregate at constant price 按固定价格计算的总体数字
bl P8"(U aggregate demand 总需求
NXz/1ut% aggregate gross position 总持仓量
BPKrRex aggregate limit 总限额
gx e u2 HG aggregate of salaries tax 合计薪俸税
nE0I [T( aggregate performance 总体表现；总体业绩
:uqEGnEut aggregate supply 总体供应
- K"L6m| aggregate surplus 总盈余
6 /p9ag] aggregate total 整体总额
ti]8_vP}* aggregate value 总值；合计价值
teLZplC=f aggregated basis 合计基准
5p-vSWr ! aggregated net chargeable income 合计应课税入息实额
+# !?+'A aggregation 合并计算；合计；总和
c=a;<,Rzb aggregation of incomes of husband and wife 夫妇入息合并计算
: Q2=t! aggregation of property 财产的总和
usu{1&g agio 差价；贴水
sYSq >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》
gdh|X[d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
muBl~6_mb2 《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》
9KT85t1# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)(1tDQ`L> 《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》
n$>_2v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"]=XB0) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R!\._m?\h agreement for a settlement 授产协议
kFT*So`' agreement for assignment 转让协议
zxd<Cq>d agreement for sale 售卖协议；买卖协议
_g D9oK agreement for sale and purchase 买卖协议
31M'71s
agreement for the payment of interest 支付利息协议
?VTP| Z agreement for the repayment of money 还款协议
CG J_k?h agreement of reinsurance 再保险协议
mZ3Z8q}%P Agricultural Bank of China 中国农业银行
&Ot 9"Aq: air passenger departure tax 飞机乘客离境税
,?%o ~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
YluvWHWi airport tax 机场税
V=PK)FJ alcohol duty 酒精税
\[8 uE,=| alienation 让与；让渡；转让
N
;n5 5N alimony 生活费；赡养费
N [DK A1Ei All Ordinaries Index [AOI] 所有普通股指数
G[fg!vig#7 all risks 全险；综合险
us<dw@P7{ All Sales Record for Stock Market 《股票市场成交报告》
eSW}H_3 Allied Capital Resources Limited 新联财务有限公司
3.=o }! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b"w2 2% allocation letter 拨款信件
se bm allocation of fund 分配款项；预留款项
&4M,)Q ( allocation of profit 利润分配；溢利分配
dWo$5Bls<A allocation warrant 拨款令
f,3K;S-he: allotment 分配；配股
83'rQDo)G allotment notice 股份配售通知；配股通知
>=1UhHFNI allotment of shares 股份分配
Q( Pc allowable 可获宽免；免税的
YW8Odm allowable business loss 可扣除的营业亏损
b=L|GV@$ allowable expenses 可扣税的支出
n^|7ycB' allowance 免税额；津贴；备抵；准备金
u hwCC allowance for debts 债项的免税额
[Z1,~(3 allowance for depreciation by wear and tear 耗损折旧免税额
fq):'E) allowance for funeral expenses 殡殓费的免税额
bQu@.'O!k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)o&}i3~Q
allowance for repairs and outgoings 修葺及支出方面的免税额
>{ 0,dGm allowance to debtor 给债务人的津贴
c.>O psF alteration of capital 资本更改
_PP-'^ U alternate trustee 候补受托人
8p/&_<mnW amalgamation 合并
<4;L& 3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8lCo\T5" ambit of charges 征税范围；收费范围
vv`53 Pbw) amended valuation 经修订的估值
cz$*6P<9J American Commodities Exchange 美国商品交易所
<#T #+ uO American Express Bank Limited 美国运通银行
0Yr-Q;O<f American Stock Exchange 美国证券交易所
OPv~1h<[ amortization 摊销
e4 .G9( amount due from banks 存放银行同业的款项
xP'"!d4^i amount due from banks abroad 存放海外银行同业的款项
G?:5L0g amount due from holding companies 控股公司欠款
9~l8QaK amount due from local banks 存放本港银行同业的款项
xR&L e/3+ amount due to banks 银行同业的存款
1nE`Wmo.2 amount due to banks abroad 海外银行同业的存款
<bywi2]z amount due to holding companies 控股公司存款
-t125)6 I amount due to local banks 本港银行同业的存款
99b"WH^3$y amount due to outport banks 外埠银行同业的存款
1ZWr@,\L amount for note issue 发行纸币的款额
:ee'|c amount of bond 担保契据的款额
XNl!?*l5?l amount of consideration 代价款额
nfE4rI E4 amount of contribution 供款数额
Dd)L~`k{) amount of indebtedness 负债款额
o4aFgal1 amount of principal of the loan 贷款本金额
_o>?\ :A amount of rates chargeable 应征差饷数额
T{F
' Y% amount of share capital 股本额
T @r%~z amount of sums assured 承保款额
QKt{XB6Y amount of variation 变动幅度
Y}r UVn amount of vote 拨款数额
KM-7w66V amount payable 应付款额
0j' Xi_uM amount receivable 应收款额
ovvg"/>L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
eTY(~J#' analysis 分析
] ; B `'Ia ancillary risk 附属风险
M-C> I;a annual account 周年帐目；周年帐目报表；年度决算；年结
5F1P|t# annual accounting date 年结日期
zZPXI& , annual allowance 每年免税额；年积金；年度津贴；年津
AUr~b3< 6 annual balance 年度余额
u#$s O;8s annual disposable income 每年可动用收入
]"\sd" annual estimates 周年预算
KU.F4I8}q annual fee 年费
w?R#ly annual general meeting 周年大会
aR%E"P-6l annual growth rate 年增率；每年增长率
QY1 |:( annual long-term supplement 长期个案每年补助金
"^V Pe[lA annual pensionable emolument 可供计算退休金的年薪
(;++a9G K annual report 年报
^' hh?mL Annual Report on the Consumer Price Index 《消费物价指数年报》
*1U"uJno annual return 周年报表；周年申报表；每年报税表格
D<bH RtP Annual Return Rules 《周年报表规则》
l9{. ~]V annual review of consumer prices 每年消费物价回顾
G"*ch$: annual roll-forward basis 逐年延展方式
YH0 utc annual salary 年薪
Ve[&_(fP annual statement 年度报表；年度决算表
-8Uz8//A 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
} FC(Z-g annuitant 年金受益人
M#SGZ~=1r annuity 年金
:g)`V4% annuity contract 年金合约
_ %PEv{H0. annuity on human life 人寿年金
7qhX `$ antecedent debt 先前的债项
l3YS_WBSn ante-dated cheque 倒填日期支票
[4\n( / anticipated expenditure 预期开支
zj#8@gbh+ anticipated net profit 预期纯利
c7 O$< F anticipated revenue 预期收入
U#(#U0s*- anti-inflation measure 反通货膨胀措施
% I%OHs anti-inflationary stance 反通货膨胀立场
VP"C|j^I apparent deficit 表面赤字
;:w0%>X^ apparent financial solvency 表面偿债能力
T<u QhPMw apparent partner 表面合伙人
1u_< 1X3 application for personal assessment 个人入息课税申请书
+^ |= M K% application of fund 资金应用
Iv>4o~t application to release as liquidator and to destruct the books of accounts and documents
u 9kh@0 申请免除清盘人职务及毁灭帐簿与文件
~s)
`y2Y appointed actuary 委任精算师
<USr $ appointed auditor 委任核数师；委任审计师
z_t%n<OvK appointed trustee 委任的受托人
<io;d$=} appointer 委任人
| @pn=wW apportioned pro rata 按比例分摊
G@1T!` apportionment 分配；分摊
_4X3g%nXl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I8 apportionment formula 分摊方程式
! u=A9i! apportionment of estate duty 遗产税的分摊
ac/<N% appraisal 估价；评估
aHSl _[ appreciable growth 可观增长
*nV*WU S3 appreciable impact 显着影响
q,.@<s W appreciable increase 可观增长
Y| F~w~Cb appreciation 增值；升值
Y86 mg7[U/ appreciation against other currencies 相对其他货币升值
f^@ D uI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kD_616 appreciation tax 增值税
) t$o0! appropriation 拨款；拨用；拨付
k '-5&Q appropriation account 拨款帐目
lQf38u || Appropriation Bill 拨款法案
~_ |ZUb appropriation-in-aid system 补助拨款办法
ITBa ^ P approved assets 核准资产
?;CMsO*q approved basket stock 认可一篮子证券
M1e79p< approved budget 核准预算
ZKoISuM approved charitable donation 认可慈善捐款
H.!\j&4j approved charitable institution 认可慈善机构
B x ru7E" approved currency 核准货币；认可货币
Cg];UB}k approved estimates 核准预算
Og9:MFI approved estimates of expenditure 核准开支预算
vptBDfzz approved overseas insurer 核准海外保险人
&K -0ld(; approved overseas trust company 核准海外信托公司
G[a&r approved pooled investment fund 核准汇集投资基金
[> L L approved provident fund scheme 认可公积金计划
sx@ %3j approved provision 核准拨款
}\ hz@G< approved redeemable share 核准可赎回股份
p JM&R<i: approved regional stock 认可地区性证券
`(lD]o{,s approved retirement scheme 认可退休金计划
{4HcecT approved subordinated loan 核准附属贷款
DkeFDzQ5 arbitrage 套戥；套汇；套利
:o}LJc)| arbitrageur 套戥者；套汇者
I+']av8e arbitrary amount 临时款项
K]C@seF` arrangement 措施；安排；协定
# 4;(^`? arrears 欠款
9=p/'d 8 arrears of pay 欠付薪酬
0z`-fQfK arrears of revenue 逾期未收税款；逾期未收的帐项
L3 1#v$;4 articles of association 组织章程；组织细则；组织章程细则
] 5:0.$5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8\$ u/(DX ascertainment of profit 确定利润
m 9.BU2. "Asia Clear" “亚洲结算系统”
L IRdWGQ4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
jLF,R7t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
mD go@ f Asian Development Fund [ADF] 亚洲发展基金
wd Q%L4l Asian dollar bond 亚洲美元债券
ngC^@*XAw9 Asian dollar market 亚洲美元市场
{9<c*0l Asian dollar rate 亚洲美元利率
+L|-W9"@3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%p8#pt\$7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
w)xfP^M# asked price 沽盘；喊价；索价；卖方报价
i
3i assessable income 应评税入息
{6gY6X-R assessable loss 应评税亏损
m-MfFEZ assessable profit 应评税利润
"aJf W assessable value 应评税值
Q; 0 g assessed profit 估定利润
3\0,>L9ET@ assessed value 经评估价值
@XN|R assessment 评税；评定；估价；评税单
D;+sStZK3 assessment number 评税编号；估价编号
+$
0wBU assessment of additional tax 补加税评税
4LkW`Sbm assessment of performance 业绩评估；实绩评价
/=S\v<z Assessor 评税主任
&v g[k#5 asset price bubbles 资产价格泡沫
8m 5 T
asset-backed securities 具资产保证的证券
0c$ ')`! m assets accretion 资产增值
8 ;"HM5+ assets and liabilities 资产与负债
YzeNr* assets betterment statement 资产递增表；资产改进表
I D8u&: assets lending 实物放款；有抵押贷款
i{4J$KT assets of the company passing on the death 死者去世时转移的公司资产
2su/I assets pledged as security for liabilities 用作负债抵押的资产
WADA p\& assets portfolio 资产投资组合
){$*<#&H assets price 资产价格
{&0u:
assets quality 资产质素
S)=3%toS> assets realization 资产变现
VrnZrQj< assets refinancing arrangement 资产再集资安排
Ktn:6=, assets securitization 资产证券化
l3HfaCP6: assets situated outside Hong Kong 在香港以外地方的资产
'0
J*9 assets stripping 削减资产；拆卖资产
"-:-!1;Ji assets value 资产值
fO t?2Bh assignee 承让人
Ln"D .gpq assignment 转让；转让书；转让契
vMeB2r< assignment of interest 权益转让
'))K'
u assignment of letters patent and trade mark 专利证书及商标转让
7)dCdO assignment of property 物业转让；物业转让书
b;I zK ' assignment right 转让权
J)._&O$ assignor 转让人
Tga%-xr+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
cN %@
nW0i Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
KK,
t !a associate member 附属会员
_o'a|=Osx> associated body corporate 相联法人团体
|wGmu&fY associated company 相联公司；联属公司
EC lx+tz;` associated corporation 相联法团
\x<i6&. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T*jQzcm~? 公认会计师公会〔英国〕
6 }>CPi# Association of Futures Exchange Brokers 香港期货经纪协会
i>%A0.9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(DY&{vudF association of underwriters 承保人组织
@cu#rWiG assumption of control 接管
\/F*JPhy assurance 担保；保险；转易；转易书
XWag+ K assurance of interest 权益的转易
L*(`c cU at 19XX price 按一九ＸＸ年价格计算
^"] ] rZ) at a discount 按赔价计算；按贴水价格计算；打折扣
yyM`J7]J at a premium 按溢价计算；按升水价格计算
D LD 5> at call 通知付款；按通知
PpezWo)9 at constant market price 按固定市价计算
!Wz4BBU8o at constant price 按固定价格计算
^ 5rB/y, at cost 按成本计算
_t?# at current market price 按当时市价计算；按现时市价计算
dry>TXG* at current price 按当时价格计算；按现时价格计算
"X \Yp_g at factor cost 按要素成本计算；按生产要素成本计算
UT_kw}1o at money-of-the-day price 按付款当日价格计算
,ut7`_Fy at or better 按指定或较佳价位〔买卖指令〕
k c /" at par 按面值计算；平价
\HQw$E/p at sight 见票即付
QzVo U | at the close 按收市盘
Y T'ol k at the opening 按开市盘
P71] Z attestation 见证；见证条款
t 09-y at-the-money option 平价期权
?.^n,[2 attorney 受权人；受托代表人
i'p6# attornment 新拥有人承认书
z >z9xG' attributable profit 可归属利润
bi[g4,`Z; attributable share value 可归属股份价值
@ |D#lBm Auckland Stock Exchange 奥克兰证券交易所
{JQCfs auction 拍卖
D-LQQ{!D5 auctioneer 拍卖商
00/ RBs 5 audit 审计；核数
Q$b4\n?44 Audit Commission 审计署
$V,ZH*
g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m,V"S(A 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Q% x-BZb~ audit review 帐目审查
HsKq/Oyk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"x AIK audited account 审计帐目；经审计的帐目
\hI|I!sDWy audited annual account 经审计的周年帐目
6G7+&g` audited balance sheet 经审计的资产负债表
F+)g!NQZ auditor 核数师；核数主任；审计师
PFjh]/= auditor's certificate 核数师证明书；审计师证明书
=HjC .h auditor's report 核数师报告；审计师报告
13fyg7^JP Aussie bond 澳元债券
`t3w|%La } austerity budget 紧缩预算
LjCUkbzQF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
rqz48~\lJ Australia All Ordinaries Index 澳洲所有普通股票指数
zE+^WeH| Australian Dollar [AUD] 澳元
W/<Lp+p Australian Options Market 澳大利亚期权市场
9D]bCi\ Australian Securities Commission 澳洲证券事务监察委员会
S4VM(~,o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l'7' G$v Australian Stock Exchange 澳大利亚证券交易所
uc aa; zj Austrian Schilling [ATS] 奥地利先令
>~jl0!2z@ authentication 认证；鉴证
X3'd~!a) authority to purchase 委托购买证；委购书
iX- .mq$ authorization 认可；核准；授权；授权书
ai"N;1/1O| authorization by direction 指示授权
8Y [4J XUK authorization by instruction 指令授权
v^aI+p6 authorization by warrant 令状授权
9XmbHS[0V authorization of unit trust 单位信托的认可
pgBIYeY, authorized agent 指定代理人
QL :Qzr[ authorized capital 法定资本
>dXB)yl authorized clerk 出市员
T% 4yP mY authorized dealer 认可交易商
>4bWXb'S}C authorized financial institution 认可财务机构
- ufaV# authorized fund 认可基金
'LYN{ authorized fund house 获授权的基金公司；认可基金公司
X@za4d authorized institution 认可机构
{01^x n . authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
AnoA5H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ml6}47n authorized insurer 获授权保险人；获认可承保人
/0b7"Kr authorized investment 特准投资项目
N
;Cs? C authorized person 获授权人
ySHpN >U authorized representative 获授权代表
^ O<@I authorized share capital 法定股本
w|f@sB>j automated quotation system 自动报价系统
=R*IOJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cZ3A~dTOR 自动交易系统〔香港期货交易所有限公司〕
A3|2;4t automatic adjustment mechanism 自动调整机制
mbH My[R automatic adjustment system 自动调整系统
9Zr6 KA{ Automatic Clearing House 自动票据交换所
;H9 W:_ahE automatic exchange rates accumulation system 自动化汇率累集系统
|Xmzq X% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-Gjz+cRns automatic teller machine [ATM] 自动柜员机
qv[w
1;U" autopay 自动转帐
GJ:oUi available assets 可用资产
2V*;=cv~z available fiscal reserve 现存财政储备
MAQ-'s@ available profit 可用利润
Y$_^f*sFn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,(f({l[J} average 平均；平均数；海损
' p)DJUwt average basic salary 平均基本薪金
!-t"}^) average consumer expenditure 平均消费开支；一般消费开支
?
M.'YB2 average cost 平均成本
>7z(?nQYT^ average cost of land production 增辟土地平均成本
n[\L6} average daily turnover 平均每日成交额
5a4i)I6 3o average daily wage rate 平均每日工资率
%~P3t=r average expenditure pattern 平均开支模式
,YRBYK: average growth rate 平均增长率
#Q BW%L average net fixed assets 固定资产平均净值
JsEnhE}] average of relatives 相对价格平均数
E:;MI{;7 average price 平均价格
~MP/[,j` average propensity to consume 平均消费倾向；一般消费倾向
SNf~%B?`L average propensity to save 平均储蓄倾向；一般储蓄倾向
5"bg 8hL average rate 平均率
[AYJ(H/ average revenue 平均收入；平均收益
zb s7G average stock 平均库存；平均存货
VVfTFi< average yearly rent 平均年租
O^8=Xj #} avoidance of double taxation 避免双重课税
(yoF avoidance of tax 避税
