A:
W$3p,VTMmB A share Ａ股；甲类股份
55;xAsG abatement of tax 减税；减扣免税额
_zOzHc? Q ABN AMRO Bank N.V. 荷兰银行
/Ly%-p y-$ above-the-line expenditure 线上项目支出；经常预算支出
ctCfLlK above-the-line receipt 线上项目收入；经常预算收入
)~5`A*Ku ABSA Asia Limited 南非联合亚洲有限公司
$DMeU A\av absolute change 绝对数值变更
#e#8I7P absolute expenditure 实际开支
;6]+/e7O absolute guideline figure 绝对准则数字
!~Z L absolute interest 绝对权益
=tP|s YR]^ absolute order of discharge 绝对破产解除令
)sL: iGU absolute profit margin 绝对利润幅度
mg;qG@? absolute value 实值；绝对值
qV^H vZJ absolutely vested interest 绝对既得权益
J0>Q+Y absorbed cost 已吸收成本；已分摊成本
XGUF9arN absorption 吸收；分摊；合并
Pc$<Cv|vz
absorption rate 吸收率；摊配率；分摊率
=HSE ACB Finance Limited 亚洲商业财务有限公司
LHa cHv acceptable form of reciprocity 合理的互惠条件
A$oYw(m# acceptable rate 适当利率；适当汇率
+(<CE#bb[ acceptance agreement 承兑协议
T&!>lqU!J acceptance for honour 参加承兑
+zlaYHj acceptor 承兑人；接受人；受票人
W<x2~HW( acceptor for honour 参加承兑人
E:i3
/Ep? accident insurance 意外保险
q/G y&8
K Accident Insurance Association of Hong Kong 香港意外保险公会
S`R
( _eD@ accident insurance scheme 意外保险计划
y /PEm)=Tt accident year basis 意外年度基准
*</;:? accommodation 通融；贷款
b\^.5SEw accommodation bill 通融票据；空头票据
9M7{.XR, accommodation party 汇票代发人
_2TI an } account balance 帐户余额；帐户结余
eF2<L [9 account book 帐簿
P8TiB account collected in advance 预收款项
<oR Nd3d account current book 往来帐簿
iWvgCm4 account of after-acquired property 事后取得的财产报告
H,uO sh R account of defaulter 拖欠帐目
O@ "6)/ account payable 应付帐款
jeJGxfi i account payee only [A/C payee only] 只可转帐；存入收款人帐户
O<+C$J| account receivable 应收帐款
eLt6Hg)s`9 account receivable report 应收帐款报表
1LE8,Gm& account statement 结单；帐单；会计财务报表
W 9u ( account title 帐户名称；会计科目
#ucOjdquq accountant's report 会计师报告
SKYS6b Accountant's Report Rules 会计师报告规则
GWh b @K accounting and auditing procedure 会计与审计程序；会计与核数程序
B4{A(-Tc Accounting Arrangements 《会计安排》
]=pEs6%O3 accounting basis 会计基础
U %KoG-# accounting by Official Receiver 破产管理署署长呈交的帐目
XjX<?W Accounting Circular 《会计通告》
E`'+1 accounting class 会计类别
ucMl>G'!gX accounting date 记帐日期；会计结算日期
uxR _(~8 accounting for money 款项核算
S>'wb{jj! Accounting Officer 会计主任
qV(Plt% accounting period 会计报告期；会计期
3rWqt accounting policy 会计政策；会计方针
-m__ I U accounting practice 会计惯例
lI D5mg3 1 accounting principle 会计准则
[szwPNQ_ accounting record 会计记录
FUHjY accounting report 会计报告
zZDr=6|r_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
. "H5.' Accounting Society of China 中国会计学会
hZ%Ie% ~n accounting statement 会计报表
;/YSQt)rc> accounting system 会计制度；会计系统
f[%iRfUFw accounting transaction 会计事项；帐务交易
Ya>cGaLq accounting treatment 会计处理
2 1 ;n0E accounting year 会计年度
xXyzzr1[ accretion 增值；添加
jm*v0kNy accrual 应计项目；应累算数目
a
@TAUJ, accrual basis 应计制；权责发生制
(57x5qP
X accrual basis accounting 应计制会计；权责发生制会计
`HHbQXB accrue 应累算；应计
G& ;W accrued benefit 应累算利益
eR3!P8t accrued charges 应计费用
0 "> # h accrued cumulative preference share dividend 应累算的累积优先股股息
1&m08dZm5 accrued expenses 应累算费用
iPs()IN.O accrued interest payable 应付利息；应计未付利息
5v?6J#]2 accrued interest receivable 应收利息；应计未收利息
|_ ;-~bmb accrued right 累算权益
L=VuEF accruing profit 应累算的利润
R Jg# A` accumulated fiscal reserve 累积财政储备
1W-!f % accumulated profit 累积利润；滚存溢利
V6Q[Y>84~a accumulated reserve 累积储备
~fS#)X3 D accumulation of surplus income 累积收益盈余
d2 d^XMe! acquired assets 既得资产
Xe*
L^8+ acquisition 收购；购置；取得
mWigy` V^~ acquisition cost 购置成本
'9b <r7\@ acquisition expenses 购置费用
3nG (z> acquisition of 100% interest 收购全部股权
b9:E0/6
acquisition of control 取得控制权
N($j;<Q acquisition of fixed assets 购置固定资产
qC]D9
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%u!#f<"[ acquisition price 收购价
I]} M K ? act of God 天灾
7-(tTBH acting partner 执事合伙人
(apAUIE active market 买卖活跃的市场；交投畅旺的市场；旺市
!IT']kA active partner 积极参与的合伙人
sSvQatwS active trading 交投活跃
?X eRL<n actual circulation 实际流通
v_Jp 9 actual cost 实际成本
MenI>g d? actual expenditure 实际开支；实际支出
L1aN"KGMF actual income 实际入息；实际收入；实际收益
t<$y xD/R actual market 现货市场
2Ejs{KUj actual price 现货价；实际价格
B\4SB actual profit 实际利润
@jjp\ ~ actual quotation 实盘；实际价位；实际报价
wCkkfTO actual year basis 按实际年度计算
[y'jz~9c actuals 实货
9}": }! actuarial investigation 精算调查
^&.F ! actuarial principle 精算原则
fPspJug actuarial report 精算师报告
C~:aol i; Actuarial Society of Hong Kong 香港精算学会
EI+.Q actuarial valuation 精算师估值
O/Da8#S< actuary 精算师
<i L+/^# ad referendum agreement 暂定协议；有待覆核的协定
m-;u]X=a ad valorem duty 从价税；按值征税
%Uuhi&PA-l ad valorem duty system 从价税制
YwKY3kL ad valorem fee 从价费
_hXadLt ad valorem tariff 从价关税
\24neD4cM@ additional allowance 额外免税额
Yr[1-Oy/k additional amount for unexpired risk 未过期风险的额外款额
t6j(9[gGq additional assessable profit 补加应评税利润
h N P| additional assessment 补加评税
m,8A2;&,8 additional commitment 额外承担
WT !%FQ9 additional commitment vote 额外承担拨款
:p OX, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0WQ0-~wx additional dependent parent allowance 供养父母额外免税额
cT ." additional provision 额外拨款
-V<i4X<|,+ additional stamp duty 附加印花税
A87Tyk2Pi additional tax 补加税罚款；补加税款
2 0hE)!A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"WK.sBFz4 adjudged bankrupt 被裁定破产
T 0Y=g n adjudicated bankrupt 裁定破产人
6 )Oe]{- adjudication fee 裁定费；评定印花税额手续费；评估契据费
ZLBfQ+pM) adjudication of bankruptcy 裁定破产；宣告破产
\z< '6,b adjudication of insolvency 裁定无力偿还债务
qxE~Moht adjusted actual 经调整的实数；调整后的实数
@8Co5`CVl adjusted current assets 经调整的流动资产；调整后的流动资产
>)!"XFbb adjusted figure 经调整的数字；调整后的数额
2)mKcUL- adjusted liabilities 经调整的负债；调整后的负债
^2Op?J adjusted loss 经调整的亏损；调整后的亏损
) D(XDN 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
AEEy4 9e adjusted profit 经调整的利润；调整后的利润
|f`!{=? adjusted surplus 经调整的盈余额；调整后的盈余额
I_N"mnn@Nr adjusted value 经调整的价值；调整后的价值
lOYwYMi adjustment 调整；修订；理算〔保险〕
dpTap<Noby adjustment centre 调剂中心
vsLn@k3 adjustment lag 调整过程的时间差距；调整时差
/ I: d<A adjustment mechanism 调整机制
~!Onz wmO adjustment of loss 亏损调整
^${-^w@,%V adjustment process 调整过程；调整程序
011 _(v adjustment range 调整幅度
O4(
Z%YBe administered exchange rate 受管制汇率
t t#M4n@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g_.BJ> Uv administration expenses 行政费用
hC~lH eH administration fee 手续费；行政费
{Uu7 @1@n administration in bankruptcy 破产管理
tpA7"JD administration order 遗产管理令
u5%.T0
P administrator 管理人；遗产管理人
l6)*u[}E administrator of the estate 遗产管理人
i1u & -#k admission of debt 债项承认书
d(R3![: admission of proof 接纳债权证明
K2)),_,@5+ advance 放贷款项；垫付款项；预支款项；预付款项
XPb7gd"% W advance account 暂支帐目；预付款帐户
:* @=px advance compensation 预付补偿金
} fSbH advance from shareholder 股东垫款
e,8C }
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Le#bitp advanced economy 先进经济体系
j2tw`*S+ advancement 预付；预付财产
.rax`@\8 advances warrant 垫款令
\'j%q \Bl; advancing 贷出
5AQ $xm4 adverse balance 逆差
k g+"Ta[9 adverse exchange 逆汇
>m%\SuXq advertisement addressed to shareholders 在报章刊登的致股东通告
Yd IV_&-W advice for collection 托收通知书
?I7%@x!+S advice of drawing 提款通知书；汇票通知书
c_&iGQ advice of payment 付款通知
Ks9"U^bPs Advisory Committee [Securities and Futures Commission]
fv#e 8y 谘询委员会〔证券及期货事务监察委员会〕
dht1I`i"B Advisory Committee on Diversification 经济多元化谘询委员会
G8eAj%88 affidavit 誓章；遗产申报誓章
Ge|caiH1I affidavit of no receipt 述明无收款的誓章
Z#MPlw0B affiliate 联号；联营公司；附属公司
Hd6Qy {,*- affiliated company 附属公司；联号；联营公司
P xy(YMv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c~z{/L affordability 负担能力
7&OU!gp African Development Bank [AfDB] 非洲开发银行
5ahAp]; after-acquired property 事后取得的财产
A+:K!|w after-hours dealing 市后交易
Rnun() plJ after-tax profit 税后盈利；税后利润；税后溢利
p4|:u[:& agency agreement 代理协议
[WC-EDO2lb agency expenses 代理机构的开支
v5 $"v?PT agency fee 代理费
Uu 8Z2M Agency Law 《代理法》
bV`Z o(z agent 代理人；承销人
#%B1, .A agent of company 公司代理人
JFl@{6c agent's fee 代理人费；经纪费
X]Sr]M^EK aggregate 总计；总数；总体数字
L@0DT&5 aggregate amount 总款额；总额
j {S\X'?
aggregate assets and liabilities 总体资产与负债
Vh4z+JOC aggregate at constant price 按固定价格计算的总体数字
,8E eSnI aggregate demand 总需求
)7[>/2aGd aggregate gross position 总持仓量
ka*VQXk* aggregate limit 总限额
X~%Wg*Hm aggregate of salaries tax 合计薪俸税
0 Uj T<t^F aggregate performance 总体表现；总体业绩
z2S53^C* aggregate supply 总体供应
y7$e7~}/ aggregate surplus 总盈余
3mpEF<z aggregate total 整体总额
HI)ks~E/ aggregate value 总值；合计价值
NC l $vc;, aggregated basis 合计基准
19&!#z aggregated net chargeable income 合计应课税入息实额
Dy0cA| E aggregation 合并计算；合计；总和
O. @_2 aggregation of incomes of husband and wife 夫妇入息合并计算
Vg&` f aggregation of property 财产的总和
`{8Sr) agio 差价；贴水
o+q4Vg9& 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》
//f[%j*> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%GjF;dJ 《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》
N] } L*o& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h`?0=:Tru 《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》
x -(?^g Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,$7LMTVDrE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!#g`R?:g agreement for a settlement 授产协议
{_KuztJGA agreement for assignment 转让协议
` _[\j] agreement for sale 售卖协议；买卖协议
$Ob]JAf} agreement for sale and purchase 买卖协议
2 3&;2 8)8 agreement for the payment of interest 支付利息协议
/Y%) Y agreement for the repayment of money 还款协议
{#0B~Z r agreement of reinsurance 再保险协议
.lTU[(qwu Agricultural Bank of China 中国农业银行
+TA(crD air passenger departure tax 飞机乘客离境税
q1`uS^3` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%\%1EZQ% airport tax 机场税
<iv9Mg} alcohol duty 酒精税
$l-j(=Md alienation 让与；让渡；转让
Oa
CkU alimony 生活费；赡养费
J1yy6Wq3[ All Ordinaries Index [AOI] 所有普通股指数
1 NLawi6 all risks 全险；综合险
5{[3I|m { All Sales Record for Stock Market 《股票市场成交报告》
I cI y Allied Capital Resources Limited 新联财务有限公司
!W{|7Es?. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|4x&f!%m allocation letter 拨款信件
@N1ta-D# allocation of fund 分配款项；预留款项
j+PW9>Uh allocation of profit 利润分配；溢利分配
`:?padZG allocation warrant 拨款令
;m@ >v?zE allotment 分配；配股
c{s<W}3Ds allotment notice 股份配售通知；配股通知
`p*7MZ9 - allotment of shares 股份分配
"f3, w allowable 可获宽免；免税的
31<hn+pE & allowable business loss 可扣除的营业亏损
u,4,s[ allowable expenses 可扣税的支出
%`-NWAXL allowance 免税额；津贴；备抵；准备金
^ D?;K8a-l allowance for debts 债项的免税额
BDD^*Y allowance for depreciation by wear and tear 耗损折旧免税额
, N5Rdgzk allowance for funeral expenses 殡殓费的免税额
&h8 + - allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-L</,> p allowance for repairs and outgoings 修葺及支出方面的免税额
cD-\fRBGK allowance to debtor 给债务人的津贴
Vy&F{T;$ alteration of capital 资本更改
> ")%4@ alternate trustee 候补受托人
C[_{ $j(J amalgamation 合并
|#f
P8OK ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Z:)\j. ambit of charges 征税范围；收费范围
%[Ia#0'Y@ amended valuation 经修订的估值
~u/Enl7\- American Commodities Exchange 美国商品交易所
jKM-(s!( American Express Bank Limited 美国运通银行
at
]L z_\ American Stock Exchange 美国证券交易所
_f{'&YhUU amortization 摊销
12;" K?7{ amount due from banks 存放银行同业的款项
d cYUw] amount due from banks abroad 存放海外银行同业的款项
4,wdIdSm4 amount due from holding companies 控股公司欠款
6aXsRhQ~ amount due from local banks 存放本港银行同业的款项
,R 3D amount due to banks 银行同业的存款
,t(y ~Z
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rS{Rzs^@ amount due to holding companies 控股公司存款
nRb#M amount due to local banks 本港银行同业的存款
6pxj9@X+ amount due to outport banks 外埠银行同业的存款
S!up2OseW amount for note issue 发行纸币的款额
@fPiGu`L amount of bond 担保契据的款额
2p(K0PtX amount of consideration 代价款额
O BF5Tl4 amount of contribution 供款数额
T->O5t c amount of indebtedness 负债款额
Y& ]pC amount of principal of the loan 贷款本金额
3QM.X ^ANH amount of rates chargeable 应征差饷数额
|P>>
^,iUn amount of share capital 股本额
2px l! amount of sums assured 承保款额
?v8B;="#w amount of variation 变动幅度
VL7zU->
amount of vote 拨款数额
kc1 *@<L6 amount payable 应付款额
on\0i{0l8 amount receivable 应收款额
T1\.~]-msb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZWh:&e( analysis 分析
PHT;%;m= ancillary risk 附属风险
!@p@u;djJ annual account 周年帐目；周年帐目报表；年度决算；年结
[ wr0TbtV annual accounting date 年结日期
Xp4pN{h e annual allowance 每年免税额；年积金；年度津贴；年津
rq T@i(i annual balance 年度余额
N}pE{~Y annual disposable income 每年可动用收入
By:A9 s annual estimates 周年预算
8&3+ =<U annual fee 年费
CIYTs ,u# annual general meeting 周年大会
: ,LX3, annual growth rate 年增率；每年增长率
3: dQN;= annual long-term supplement 长期个案每年补助金
wNcf7/ky annual pensionable emolument 可供计算退休金的年薪
11%^K=dq annual report 年报
$ [M8G Annual Report on the Consumer Price Index 《消费物价指数年报》
Cf@WjgR
annual return 周年报表；周年申报表；每年报税表格
<?2[]h:wp Annual Return Rules 《周年报表规则》
s{Ryh.IyI annual review of consumer prices 每年消费物价回顾
Y]^[|e8 annual roll-forward basis 逐年延展方式
M5[AA/@ annual salary 年薪
"72
_Sw annual statement 年度报表；年度决算表
^#vWdOlt 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
C(xdiQJh annuitant 年金受益人
Qm^N}>e annuity 年金
ERCW5b[RT annuity contract 年金合约
n)^B0DnIk annuity on human life 人寿年金
k%VV(P]sT antecedent debt 先前的债项
0 \ &4? ante-dated cheque 倒填日期支票
vb\ UP&Ip anticipated expenditure 预期开支
Ub4j 3` anticipated net profit 预期纯利
j]M $>2; anticipated revenue 预期收入
eiJ $}\qJL anti-inflation measure 反通货膨胀措施
7z5AI!s_ anti-inflationary stance 反通货膨胀立场
83OOM;' apparent deficit 表面赤字
V`G)8?% Vy apparent financial solvency 表面偿债能力
u=p([
5] apparent partner 表面合伙人
*^ }(LoPZ application for personal assessment 个人入息课税申请书
xBl }=M?Qu application of fund 资金应用
m7~kRY514 application to release as liquidator and to destruct the books of accounts and documents
]@C&Q,~q 申请免除清盘人职务及毁灭帐簿与文件
v>;6pcp[F appointed actuary 委任精算师
Z
r appointed auditor 委任核数师；委任审计师
S^a")U4 appointed trustee 委任的受托人
qIuY2b`6 appointer 委任人
s{' r'`z. apportioned pro rata 按比例分摊
sMs 0*B -[ apportionment 分配；分摊
bt-y6,> +E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u4rG e! apportionment formula 分摊方程式
'HH[[ 9Q apportionment of estate duty 遗产税的分摊
zxT&K| appraisal 估价；评估
u\Tq5PYXt appreciable growth 可观增长
D)K/zh) appreciable impact 显着影响
e#<%` \qH appreciable increase 可观增长
ikw_ t? appreciation 增值；升值
O{%yO=`r appreciation against other currencies 相对其他货币升值
4$@5PS#, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
118A6qyi appreciation tax 增值税
rB<
UOe appropriation 拨款；拨用；拨付
EO:i+e]= appropriation account 拨款帐目
j1_CA5V Appropriation Bill 拨款法案
OU/ PB appropriation-in-aid system 补助拨款办法
diaLw approved assets 核准资产
:BN qr[=b approved basket stock 认可一篮子证券
Y'DI@ approved budget 核准预算
TMT65X! approved charitable donation 认可慈善捐款
/!P,o}l7 approved charitable institution 认可慈善机构
F
MHp a approved currency 核准货币；认可货币
K.JKE"j)d approved estimates 核准预算
%f*8JUE16 approved estimates of expenditure 核准开支预算
?qO_t;:0> approved overseas insurer 核准海外保险人
X8GIRL)l J approved overseas trust company 核准海外信托公司
) 8!""n~ approved pooled investment fund 核准汇集投资基金
J
XPE9uH approved provident fund scheme 认可公积金计划
BwEO2a{ approved provision 核准拨款
HX7"w
approved redeemable share 核准可赎回股份
1\$xq9 approved regional stock 认可地区性证券
W{*U#:Jx1 approved retirement scheme 认可退休金计划
wC}anq>> approved subordinated loan 核准附属贷款
&) T5V arbitrage 套戥；套汇；套利
J)"2^?!&B arbitrageur 套戥者；套汇者
l*e*jA_>:7 arbitrary amount 临时款项
a[ 1^)=/DM arrangement 措施；安排；协定
5.q2<a : arrears 欠款
|p-, B>p! arrears of pay 欠付薪酬
to|O]h2*U2 arrears of revenue 逾期未收税款；逾期未收的帐项
O>IY<]x>L articles of association 组织章程；组织细则；组织章程细则
N!
}p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
pW 2NrBq@w ascertainment of profit 确定利润
Wj(O_2
"Asia Clear" “亚洲结算系统”
@aAB#, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Tu o`>ZA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
RpOGY{[)[ Asian Development Fund [ADF] 亚洲发展基金
cGIxE[n' Asian dollar bond 亚洲美元债券
@ 4#q Asian dollar market 亚洲美元市场
0r*E$|zZ Asian dollar rate 亚洲美元利率
.hzz oLI2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zn@<>o8hU Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
X3-pj<JLY asked price 沽盘；喊价；索价；卖方报价
b8r?Dd"T8 assessable income 应评税入息
' =Nb`n3% assessable loss 应评税亏损
mCb(B48]%X assessable profit 应评税利润
%iPWg assessable value 应评税值
nQy.?*X assessed profit 估定利润
idP x!
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A,Wwt
[Qw assessment 评税；评定；估价；评税单
;6KcX \g- assessment number 评税编号；估价编号
ZX'q-JUv f assessment of additional tax 补加税评税
l=GcgxD+"d assessment of performance 业绩评估；实绩评价
MzM"r" u Assessor 评税主任
o^& u?F 9 asset price bubbles 资产价格泡沫
4>-'w MW") asset-backed securities 具资产保证的证券
Vzn0 ; assets accretion 资产增值
<2"' R(4", assets and liabilities 资产与负债
#>i Bu:\J assets betterment statement 资产递增表；资产改进表
yw Tt<;
assets lending 实物放款；有抵押贷款
;h<(vc3@f assets of the company passing on the death 死者去世时转移的公司资产
zo6 |1xq assets pledged as security for liabilities 用作负债抵押的资产
v[{g "C assets portfolio 资产投资组合
}E0~' assets price 资产价格
:tBIo7 assets quality 资产质素
!}[}YY?',i assets realization 资产变现
ro fj&{w assets refinancing arrangement 资产再集资安排
4'up bI assets securitization 资产证券化
X'Q?Mh assets situated outside Hong Kong 在香港以外地方的资产
e=Ko4Ao2y assets stripping 削减资产；拆卖资产
<`rmQ`(}s assets value 资产值
1 j"G~TM assignee 承让人
P{fT5K| assignment 转让；转让书；转让契
9:
N[9;(' assignment of interest 权益转让
= >CADTU assignment of letters patent and trade mark 专利证书及商标转让
M(8dKj1+ assignment of property 物业转让；物业转让书
{ RH&mu assignment right 转让权
[U]^:sV) assignor 转让人
Heh.C D)Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
xY4g2Q
J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@+Y ql associate member 附属会员
gR1vUad7 associated body corporate 相联法人团体
,.DTJ7H+ associated company 相联公司；联属公司
E:vgG|?? associated corporation 相联法团
H1>~,zc>E Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[$M=+YRHMW 公认会计师公会〔英国〕
-LzkM" Association of Futures Exchange Brokers 香港期货经纪协会
- w' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G\&9.@`k association of underwriters 承保人组织
mv] . assumption of control 接管
niC ; WK assurance 担保；保险；转易；转易书
uP Czs$R assurance of interest 权益的转易
V6Z~#=EQ at 19XX price 按一九ＸＸ年价格计算
$~7uDq at a discount 按赔价计算；按贴水价格计算；打折扣
3 @a hN2 at a premium 按溢价计算；按升水价格计算
M^IEu } at call 通知付款；按通知
?#s9@R1 at constant market price 按固定市价计算
" GRR,7A at constant price 按固定价格计算
& pHSX at cost 按成本计算
bUvVt3cm at current market price 按当时市价计算；按现时市价计算
Z5/*i un at current price 按当时价格计算；按现时价格计算
rebnV &- at factor cost 按要素成本计算；按生产要素成本计算
t V?- at money-of-the-day price 按付款当日价格计算
* .%z at or better 按指定或较佳价位〔买卖指令〕
+@] , JlYf at par 按面值计算；平价
m.F}9HI%hN at sight 见票即付
GdN9bA&, at the close 按收市盘
W4Z8U0co at the opening 按开市盘
mR,w~wP attestation 见证；见证条款
dCA| ) at-the-money option 平价期权
9K!kU 6Gh attorney 受权人；受托代表人
.`p,pt; attornment 新拥有人承认书
B7x( <!B attributable profit 可归属利润
5PY4PT=G attributable share value 可归属股份价值
mr mm@? Auckland Stock Exchange 奥克兰证券交易所
r&%TKm^/ auction 拍卖
tTEw"DL_- auctioneer 拍卖商
=csh=V@s audit 审计；核数
,3XlX(P Audit Commission 审计署
6v"WI@b4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'/="bSF 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〕
[~NJf3c" audit review 帐目审查
j(~e{HZ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3d>8~ANi=% audited account 审计帐目；经审计的帐目
! $u:[T_8 audited annual account 经审计的周年帐目
)J^5?A audited balance sheet 经审计的资产负债表
@7HHi~1JK auditor 核数师；核数主任；审计师
F8H4R7
8>; auditor's certificate 核数师证明书；审计师证明书
8 :t!m>( * auditor's report 核数师报告；审计师报告
G&Fe2&5!w Aussie bond 澳元债券
rU4;yy*b austerity budget 紧缩预算
N F "|*S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pO?v$Rjl Australia All Ordinaries Index 澳洲所有普通股票指数
^ >wlj Australian Dollar [AUD] 澳元
&x?m5%^l Australian Options Market 澳大利亚期权市场
M ^Z EAZi Australian Securities Commission 澳洲证券事务监察委员会
p40;@gUug Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*@I/TX'\rY Australian Stock Exchange 澳大利亚证券交易所
>:Y"DX- Austrian Schilling [ATS] 奥地利先令
Q~R% |Q{& authentication 认证；鉴证
FEH+ PKSc authority to purchase 委托购买证；委购书
|)VNf .aJZ authorization 认可；核准；授权；授权书
Ql i#=0{` authorization by direction 指示授权
XX7zm_>+ authorization by instruction 指令授权
C '~E q3 authorization by warrant 令状授权
{x,d9 I authorization of unit trust 单位信托的认可
d\ I6Wn authorized agent 指定代理人
|.*nq authorized capital 法定资本
oRo[WQla authorized clerk 出市员
?;]Xc ~ authorized dealer 认可交易商
_Z>n y& authorized financial institution 认可财务机构
z0H+Or authorized fund 认可基金
s"UUo|hM authorized fund house 获授权的基金公司；认可基金公司
E- jJ!>&K authorized institution 认可机构
Sx:JuK@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`+h+X 9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mxnu\@}( authorized insurer 获授权保险人；获认可承保人
dQn , 0 authorized investment 特准投资项目
=A cK9?%5 authorized person 获授权人
}}qY,@eeX authorized representative 获授权代表
|2E:]wT}qg authorized share capital 法定股本
ToK=`0#LNK automated quotation system 自动报价系统
~|G`f\Ln" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4|&_i)S-Y 自动交易系统〔香港期货交易所有限公司〕
:: p%R@? automatic adjustment mechanism 自动调整机制
QE|x[?7e,! automatic adjustment system 自动调整系统
(gRTSd T ? Automatic Clearing House 自动票据交换所
mE mgr(W automatic exchange rates accumulation system 自动化汇率累集系统
Cxd^i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h ,\5C/ automatic teller machine [ATM] 自动柜员机
aX,6y1 autopay 自动转帐
KV 8O k available assets 可用资产
5O(U1
* available fiscal reserve 现存财政储备
%I=/
y available profit 可用利润
wRdN(`;v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
EK.n
$ average 平均；平均数；海损
EfB.K}b^ average basic salary 平均基本薪金
!hFzIp average consumer expenditure 平均消费开支；一般消费开支
qZ dA % average cost 平均成本
IyEfisOK? average cost of land production 增辟土地平均成本
<(t{C8>g% average daily turnover 平均每日成交额
mlYkn average daily wage rate 平均每日工资率
\sAkKPI average expenditure pattern 平均开支模式
d]USk&8 average growth rate 平均增长率
"S+AkLe( average net fixed assets 固定资产平均净值
X$Shi
*U[ average of relatives 相对价格平均数
bE ,#, average price 平均价格
:N ! s@6 average propensity to consume 平均消费倾向；一般消费倾向
=Fc}T% average propensity to save 平均储蓄倾向；一般储蓄倾向
O5MV&Zb( average rate 平均率
"574%\#4z average revenue 平均收入；平均收益
#qu;{I#W3 average stock 平均库存；平均存货
]SA Gh|+xl average yearly rent 平均年租
Q4Nut avoidance of double taxation 避免双重课税
!LQzf(s; avoidance of tax 避税
