A:
F~*
5` o A share Ａ股；甲类股份
JY>]u*= abatement of tax 减税；减扣免税额
Q >sq:R+' ABN AMRO Bank N.V. 荷兰银行
:k(aH U a above-the-line expenditure 线上项目支出；经常预算支出
{H0B" i above-the-line receipt 线上项目收入；经常预算收入
Cu/w><h) ABSA Asia Limited 南非联合亚洲有限公司
u 4)i7 absolute change 绝对数值变更
6J&L5E absolute expenditure 实际开支
xY_/CR[, absolute guideline figure 绝对准则数字
rJ<v1Yb absolute interest 绝对权益
,&l>^w/ absolute order of discharge 绝对破产解除令
_-^ KqNyy absolute profit margin 绝对利润幅度
4; & ( absolute value 实值；绝对值
8c ~b7F
\ absolutely vested interest 绝对既得权益
r--"JO%2 absorbed cost 已吸收成本；已分摊成本
\&W~nYXq" absorption 吸收；分摊；合并
RJd55+h absorption rate 吸收率；摊配率；分摊率
d]a*)m& ACB Finance Limited 亚洲商业财务有限公司
g{a_ {P acceptable form of reciprocity 合理的互惠条件
(?J&A r0 acceptable rate 适当利率；适当汇率
N %0F[sY6 acceptance agreement 承兑协议
8G{} r acceptance for honour 参加承兑
\W *ouH acceptor 承兑人；接受人；受票人
( c[|k acceptor for honour 参加承兑人
,T1 t` accident insurance 意外保险
eqjl$QWPJS Accident Insurance Association of Hong Kong 香港意外保险公会
BQw#PXp3 accident insurance scheme 意外保险计划
9nd'"$ accident year basis 意外年度基准
z?E:s.4F accommodation 通融；贷款
UHR)]5Lt accommodation bill 通融票据；空头票据
v)X1R/z5xw accommodation party 汇票代发人
~Jq<FVK account balance 帐户余额；帐户结余
]LP &v3 account book 帐簿
QF\NHV account collected in advance 预收款项
rGq~e|.O3 account current book 往来帐簿
ot ,<iE#za account of after-acquired property 事后取得的财产报告
nP_ s+k account of defaulter 拖欠帐目
G]5'U"c j3 account payable 应付帐款
8 Z#)Xb4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
SJ+.i
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.! =g account receivable report 应收帐款报表
1Rwk}wL account statement 结单；帐单；会计财务报表
Ym!Ia& n account title 帐户名称；会计科目
vw+
@'+
accountant's report 会计师报告
=zI
eZ 7 Accountant's Report Rules 会计师报告规则
n DaQ1 accounting and auditing procedure 会计与审计程序；会计与核数程序
<E p P; Accounting Arrangements 《会计安排》
(u$Q accounting basis 会计基础
m2VF}%
EIr accounting by Official Receiver 破产管理署署长呈交的帐目
YFsEuaV Accounting Circular 《会计通告》
% ] accounting class 会计类别
8tPq5i accounting date 记帐日期；会计结算日期
Q=w\)qJ accounting for money 款项核算
x{& Z|D_CM Accounting Officer 会计主任
6AzH'H F accounting period 会计报告期；会计期
t
ZF G`'/ accounting policy 会计政策；会计方针
wRU pQ~=B2 accounting practice 会计惯例
Ym0Xl(Se accounting principle 会计准则
6K* 7%8Y/G accounting record 会计记录
{]|};E[}m accounting report 会计报告
w9z((\5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w{Dk,9 >w) Accounting Society of China 中国会计学会
[h,T.zpa accounting statement 会计报表
g!aM-B^C accounting system 会计制度；会计系统
}R.cqk\qa^ accounting transaction 会计事项；帐务交易
:IS]|3wD accounting treatment 会计处理
# {!Qf\1 M accounting year 会计年度
SRj|XCd accretion 增值；添加
[\.
ho9 accrual 应计项目；应累算数目
#9p{Y}2# accrual basis 应计制；权责发生制
"1`c^ accrual basis accounting 应计制会计；权责发生制会计
@KNp?2a accrue 应累算；应计
O2A Z|[*I accrued benefit 应累算利益
Ks!.$y:x accrued charges 应计费用
G|X1c}zAL accrued cumulative preference share dividend 应累算的累积优先股股息
%'t~+_ accrued expenses 应累算费用
I[&z#foN=w accrued interest payable 应付利息；应计未付利息
l<^#@S H accrued interest receivable 应收利息；应计未收利息
.F}ZP0THnZ accrued right 累算权益
c+-L>dsss accruing profit 应累算的利润
WvNX%se]3 accumulated fiscal reserve 累积财政储备
H
VG'v>s@ accumulated profit 累积利润；滚存溢利
KqaeRs.u accumulated reserve 累积储备
xae}8E accumulation of surplus income 累积收益盈余
RI cA)I. acquired assets 既得资产
hC5iv J acquisition 收购；购置；取得
GQ)h Zt0 acquisition cost 购置成本
7kG>s9O acquisition expenses 购置费用
[ nY w J acquisition of 100% interest 收购全部股权
IXX^C}\, acquisition of control 取得控制权
H} JH339 acquisition of fixed assets 购置固定资产
3P'.)=} acquisition of shell “买壳”
lty`7 (\ acquisition price 收购价
j3z&0sc2(0 act of God 天灾
i>0I '~V acting partner 执事合伙人
4z[Z3|_V active market 买卖活跃的市场；交投畅旺的市场；旺市
r"J1C active partner 积极参与的合伙人
ugucq} ,[ active trading 交投活跃
)Q(tryiSi actual circulation 实际流通
Uj6R?E{Jt actual cost 实际成本
F]S exP4:A actual expenditure 实际开支；实际支出
E}\^GNT actual income 实际入息；实际收入；实际收益
MT;<\T actual market 现货市场
Q_LPLmM actual price 现货价；实际价格
IN`05 Q actual profit 实际利润
fm:/}7s actual quotation 实盘；实际价位；实际报价
':F{st>&H actual year basis 按实际年度计算
*1}9`$ actuals 实货
4d 9i AN actuarial investigation 精算调查
.U9NQwd actuarial principle 精算原则
$7M64K{ actuarial report 精算师报告
(a]'}c$X9` Actuarial Society of Hong Kong 香港精算学会
[*8w v^ actuarial valuation 精算师估值
U}7$:hO"dX actuary 精算师
ma?569Z8~0 ad referendum agreement 暂定协议；有待覆核的协定
pk(<],0]X ad valorem duty 从价税；按值征税
QTK \" ad valorem duty system 从价税制
> RE&>T^8 ad valorem fee 从价费
r 'pFHX ad valorem tariff 从价关税
_W tSZmW? additional allowance 额外免税额
NfS0yQPx additional amount for unexpired risk 未过期风险的额外款额
b
3D:w{l additional assessable profit 补加应评税利润
GEIMCg(TRj additional assessment 补加评税
$U"/.Mh\ additional commitment 额外承担
mMu3B2nke= additional commitment vote 额外承担拨款
<F>\Vl: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
KdYT5VUM/ additional dependent parent allowance 供养父母额外免税额
B>#zrCD additional provision 额外拨款
>x&$lT{OY additional stamp duty 附加印花税
`Z]a 6@w~ additional tax 补加税罚款；补加税款
/]<0`nI. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
LDr!d1A adjudged bankrupt 被裁定破产
Ri aO` |1 adjudicated bankrupt 裁定破产人
EmG`ga)s adjudication fee 裁定费；评定印花税额手续费；评估契据费
LQN u]2 adjudication of bankruptcy 裁定破产；宣告破产
m7^a4 adjudication of insolvency 裁定无力偿还债务
g|e^}voRM adjusted actual 经调整的实数；调整后的实数
#qm< 4]9 1 adjusted current assets 经调整的流动资产；调整后的流动资产
ks
sXi6^ adjusted figure 经调整的数字；调整后的数额
U -X adjusted liabilities 经调整的负债；调整后的负债
Wky~ hm adjusted loss 经调整的亏损；调整后的亏损
ANp4yy+ 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
W[ j = !o adjusted profit 经调整的利润；调整后的利润
9j$
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<`*6;j.& adjusted value 经调整的价值；调整后的价值
bHWy9 - adjustment 调整；修订；理算〔保险〕
X#1So .}c adjustment centre 调剂中心
} B^s!y&b adjustment lag 调整过程的时间差距；调整时差
ZEUd?"gaR adjustment mechanism 调整机制
oQWS$\Rr. adjustment of loss 亏损调整
`k _5Pz\ adjustment process 调整过程；调整程序
G-bG}9vc] adjustment range 调整幅度
?2_ u/ x administered exchange rate 受管制汇率
7:{4'Wr@6| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{3`#? q^o' administration expenses 行政费用
U7tT administration fee 手续费；行政费
w&`gx6?-na administration in bankruptcy 破产管理
f9&D 0x? administration order 遗产管理令
Mwp#.du( administrator 管理人；遗产管理人
xgsD<3 administrator of the estate 遗产管理人
(.
1<.PZp) admission of debt 债项承认书
.l !:|Fd admission of proof 接纳债权证明
D\N-ye1LE advance 放贷款项；垫付款项；预支款项；预付款项
SECL(@0(^ advance account 暂支帐目；预付款帐户
BAdHGwomh advance compensation 预付补偿金
f(?>z!n0 advance from shareholder 股东垫款
z`>a,X advance pending reimbursement 预支以待日后付还
9! gmS?f advanced economy 先进经济体系
JR'Q Th:z advancement 预付；预付财产
\TC& /'7} advances warrant 垫款令
~e , advancing 贷出
(3{'GX2c adverse balance 逆差
eey <:n/Z adverse exchange 逆汇
yTkYPx advertisement addressed to shareholders 在报章刊登的致股东通告
ZCbxL.fFz advice for collection 托收通知书
'1=/G7g advice of drawing 提款通知书；汇票通知书
0f;L!.eP advice of payment 付款通知
@*%Q,$ Advisory Committee [Securities and Futures Commission]
@Eqc&v!O 谘询委员会〔证券及期货事务监察委员会〕
g%1!YvS3v Advisory Committee on Diversification 经济多元化谘询委员会
91mXv Q:u affidavit 誓章；遗产申报誓章
<MA!?7Z| affidavit of no receipt 述明无收款的誓章
) 8st affiliate 联号；联营公司；附属公司
] A9Vh affiliated company 附属公司；联号；联营公司
h7[VXE affirmation [estate duty] 非宗教式宣誓〔遗产税〕
MvL%*("4b affordability 负担能力
m\"M`o
B African Development Bank [AfDB] 非洲开发银行
zP
rT0 after-acquired property 事后取得的财产
JWlH(-U4| after-hours dealing 市后交易
Ud`V"X after-tax profit 税后盈利；税后利润；税后溢利
dZ`nv[]k~ agency agreement 代理协议
u2JkPh&!rq agency expenses 代理机构的开支
X[h=UlF agency fee 代理费
q|=tt (}G Agency Law 《代理法》
%zb7M%dC6` agent 代理人；承销人
mZ ONxR6q$ agent of company 公司代理人
3(E"$Se,f agent's fee 代理人费；经纪费
;9=9D{-4+ aggregate 总计；总数；总体数字
)&se/x+ aggregate amount 总款额；总额
c^A3|tCi aggregate assets and liabilities 总体资产与负债
uC 5m xZ aggregate at constant price 按固定价格计算的总体数字
4kxy7 ] W aggregate demand 总需求
:NA cad aggregate gross position 总持仓量
<kPU*P, aggregate limit 总限额
`^wF]R aggregate of salaries tax 合计薪俸税
%q2dpzNW
aggregate performance 总体表现；总体业绩
q qS-0U2 aggregate supply 总体供应
scJ`oc: <J aggregate surplus 总盈余
)amdRc aggregate total 整体总额
3`SLMPI aggregate value 总值；合计价值
*~prI1e ( aggregated basis 合计基准
o
PR^Z
pt aggregated net chargeable income 合计应课税入息实额
H8P il H aggregation 合并计算；合计；总和
rAn''X6H aggregation of incomes of husband and wife 夫妇入息合并计算
#wx0xQ~,J aggregation of property 财产的总和
l
\xIGs agio 差价；贴水
1nBE8
N Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
rTDx|pvYx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&zb_8y, 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
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K7x5g Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F{b ET 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
@>(l }5U5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1S
0GjR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,;GW n agreement for a settlement 授产协议
@ DU]XKv agreement for assignment 转让协议
\>23_d0 agreement for sale 售卖协议；买卖协议
^p|@{4f] agreement for sale and purchase 买卖协议
P ,xa yy agreement for the payment of interest 支付利息协议
h"#^0$f agreement for the repayment of money 还款协议
0Q]x[;!k agreement of reinsurance 再保险协议
|1-0x%@[ ; Agricultural Bank of China 中国农业银行
kS/Zb3 air passenger departure tax 飞机乘客离境税
ULjW589 zb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B%^B_s airport tax 机场税
Vnv<]D
zC alcohol duty 酒精税
p9oru0q alienation 让与；让渡；转让
e9k}n\t3 alimony 生活费；赡养费
2ZNTg @o All Ordinaries Index [AOI] 所有普通股指数
2X]2;W)S; all risks 全险；综合险
g#9K G All Sales Record for Stock Market 《股票市场成交报告》
/<zBcpVNV Allied Capital Resources Limited 新联财务有限公司
n KDX=73 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Il~ph9{JH allocation letter 拨款信件
9)aX LM4Y allocation of fund 分配款项；预留款项
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@U { allocation of profit 利润分配；溢利分配
uAK-%Uu? allocation warrant 拨款令
6H.D `"cj allotment 分配；配股
A~h. ,<+" allotment notice 股份配售通知；配股通知
+ 5sT GNG allotment of shares 股份分配
yY`<t allowable 可获宽免；免税的
jVi''#F?f allowable business loss 可扣除的营业亏损
UMx>n18;f9 allowable expenses 可扣税的支出
'n )M0e allowance 免税额；津贴；备抵；准备金
<3Co/ .VQd allowance for debts 债项的免税额
3::DURkjf allowance for depreciation by wear and tear 耗损折旧免税额
w/h?, L| allowance for funeral expenses 殡殓费的免税额
} Y j ic4? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'ZT E"KT allowance for repairs and outgoings 修葺及支出方面的免税额
.~ZNlI {K allowance to debtor 给债务人的津贴
aR*z5p2-w alteration of capital 资本更改
G80 d!*7 alternate trustee 候补受托人
Ax=Rb
B" amalgamation 合并
E-.M+[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
QOy+T6 en ambit of charges 征税范围；收费范围
S[X bb=n amended valuation 经修订的估值
W O|2x0K American Commodities Exchange 美国商品交易所
%$!}MxUM American Express Bank Limited 美国运通银行
A5y?| q>5 American Stock Exchange 美国证券交易所
!;zacw amortization 摊销
% CD}A%~ amount due from banks 存放银行同业的款项
&" K 74 amount due from banks abroad 存放海外银行同业的款项
^|>vK,q$I amount due from holding companies 控股公司欠款
3~a!h3.f amount due from local banks 存放本港银行同业的款项
J@p[v3W amount due to banks 银行同业的存款
/NMd GKr amount due to banks abroad 海外银行同业的存款
oBifESJ amount due to holding companies 控股公司存款
NU I|4 X amount due to local banks 本港银行同业的存款
k3}ymhUf amount due to outport banks 外埠银行同业的存款
o-GlBXI; amount for note issue 发行纸币的款额
?P0$n 7, amount of bond 担保契据的款额
F2! _Z= amount of consideration 代价款额
?9 :{p amount of contribution 供款数额
`|
L+a~~ amount of indebtedness 负债款额
r,L#JR w#- amount of principal of the loan 贷款本金额
My,ki:V?g6 amount of rates chargeable 应征差饷数额
L*D-RY W amount of share capital 股本额
z"=#<C amount of sums assured 承保款额
C;G~_if4PR amount of variation 变动幅度
I/pavh amount of vote 拨款数额
9~
K 1+%! amount payable 应付款额
Q$iv27 amount receivable 应收款额
l?pZdAE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Nyow:7p analysis 分析
HGh`O\f8 ancillary risk 附属风险
|XLx6E2F annual account 周年帐目；周年帐目报表；年度决算；年结
aO yAP-m, annual accounting date 年结日期
"'^#I_*Mf annual allowance 每年免税额；年积金；年度津贴；年津
A^bg*t, annual balance 年度余额
F4 YCU$V annual disposable income 每年可动用收入
j'X]bd' annual estimates 周年预算
$*9h\W-)`Q annual fee 年费
Do=*bZ;A annual general meeting 周年大会
,Hch->?Og annual growth rate 年增率；每年增长率
u6awcn annual long-term supplement 长期个案每年补助金
|Y0BnyGK annual pensionable emolument 可供计算退休金的年薪
]y2(ZTNTs annual report 年报
?VCb@&* Annual Report on the Consumer Price Index 《消费物价指数年报》
]Tx8ImD#)A annual return 周年报表；周年申报表；每年报税表格
`:}GE@] Annual Return Rules 《周年报表规则》
2oGl"3/p annual review of consumer prices 每年消费物价回顾
M _Z*F!al< annual roll-forward basis 逐年延展方式
ZiSy&r:( annual salary 年薪
q, PB; TT annual statement 年度报表；年度决算表
?U cW@ B{ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
~{=+dQ annuitant 年金受益人
g$EjIHb annuity 年金
5ok3q@1_]{ annuity contract 年金合约
VkRvmKYl annuity on human life 人寿年金
] +
XgH #I antecedent debt 先前的债项
6AUXYbK, ante-dated cheque 倒填日期支票
XB50>??NE anticipated expenditure 预期开支
}f; Zx)! anticipated net profit 预期纯利
UqsVqi
h( anticipated revenue 预期收入
UpN:F
anti-inflation measure 反通货膨胀措施
(`<l" @:_* anti-inflationary stance 反通货膨胀立场
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SFHf apparent deficit 表面赤字
Me`jh8(K\6 apparent financial solvency 表面偿债能力
: \:jIP apparent partner 表面合伙人
}ytc oIuLf application for personal assessment 个人入息课税申请书
m!$"-nh9 application of fund 资金应用
K0g<11}(Yg application to release as liquidator and to destruct the books of accounts and documents
D?) "Z$ 申请免除清盘人职务及毁灭帐簿与文件
%K\_gR}V appointed actuary 委任精算师
,xn+T)2I appointed auditor 委任核数师；委任审计师
iRPt0?$ appointed trustee 委任的受托人
&b i Bm appointer 委任人
8N'`kd~6[ apportioned pro rata 按比例分摊
N|h`}*:x= apportionment 分配；分摊
,}=x8Xxr Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1YTnOiYS1 apportionment formula 分摊方程式
4[ "$}O5 apportionment of estate duty 遗产税的分摊
: N> 5{ appraisal 估价；评估
CD +,&id appreciable growth 可观增长
TMhUo#`I|
appreciable impact 显着影响
E;@` { v appreciable increase 可观增长
wbU pD( appreciation 增值；升值
lw\O sB$ appreciation against other currencies 相对其他货币升值
;E,%\< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H/|Mq#K appreciation tax 增值税
${8 1~ appropriation 拨款；拨用；拨付
']Nw{}eS` appropriation account 拨款帐目
j;=+5PY Appropriation Bill 拨款法案
MV-fDq A( appropriation-in-aid system 补助拨款办法
5$`i)}:s approved assets 核准资产
@-NdgM< approved basket stock 认可一篮子证券
|4\.",Bg approved budget 核准预算
Gm}ecW approved charitable donation 认可慈善捐款
j I_TN5 approved charitable institution 认可慈善机构
d?$FAy'o5 approved currency 核准货币；认可货币
_ Su?
VxU approved estimates 核准预算
XTG*56IzL approved estimates of expenditure 核准开支预算
zb OEF approved overseas insurer 核准海外保险人
qq]ZkT} approved overseas trust company 核准海外信托公司
JY(_}AAu approved pooled investment fund 核准汇集投资基金
$*N jvr7 approved provident fund scheme 认可公积金计划
DDw H9* approved provision 核准拨款
4l@*x^F approved redeemable share 核准可赎回股份
?}D@{%O3T approved regional stock 认可地区性证券
)Jz L approved retirement scheme 认可退休金计划
f[6;)ZA approved subordinated loan 核准附属贷款
N32!*TsWs arbitrage 套戥；套汇；套利
?i>.<IPOq arbitrageur 套戥者；套汇者
)|~pocXt< arbitrary amount 临时款项
~]*P/'-{# arrangement 措施；安排；协定
j,K]T J arrears 欠款
x\]%T Tps arrears of pay 欠付薪酬
w`bojM@e1 arrears of revenue 逾期未收税款；逾期未收的帐项
'gxSHqeI2 articles of association 组织章程；组织细则；组织章程细则
ULIbVy7Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
frWw-<HoI ascertainment of profit 确定利润
4N[8LC;MH "Asia Clear" “亚洲结算系统”
q~^Jd=cB\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bJ*jJl x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GPy+\P ` Asian Development Fund [ADF] 亚洲发展基金
nbj &3z, Asian dollar bond 亚洲美元债券
\S{ise/U Asian dollar market 亚洲美元市场
C_rlbl;T Asian dollar rate 亚洲美元利率
u7=`u/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
QeuIAs* _ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
w^s|YF=c asked price 沽盘；喊价；索价；卖方报价
_ n,Ye&m assessable income 应评税入息
gI~ R u8 assessable loss 应评税亏损
(|(#~o]40t assessable profit 应评税利润
_Jn-# du assessable value 应评税值
T\eOrWt/ assessed profit 估定利润
>V2Tr$m j assessed value 经评估价值
+/'3=!oyd assessment 评税；评定；估价；评税单
U iqHUrx assessment number 评税编号；估价编号
oyZ}JTl( Q assessment of additional tax 补加税评税
C:\BvPoO assessment of performance 业绩评估；实绩评价
~e~iCyW;S Assessor 评税主任
(]n^_G#-$ asset price bubbles 资产价格泡沫
YDE;mIW asset-backed securities 具资产保证的证券
\Bg;}\8 X assets accretion 资产增值
cs `T7?> assets and liabilities 资产与负债
NRe{0U}nO assets betterment statement 资产递增表；资产改进表
)mT{w9u assets lending 实物放款；有抵押贷款
2 1. ;lj assets of the company passing on the death 死者去世时转移的公司资产
y#!8S{ assets pledged as security for liabilities 用作负债抵押的资产
HP}d`C5<R assets portfolio 资产投资组合
;HtHN
K(o assets price 资产价格
`h*)PitRa assets quality 资产质素
?B3
assets realization 资产变现
vY&[=2= assets refinancing arrangement 资产再集资安排
78&ja w*1A assets securitization 资产证券化
{s&6C- assets situated outside Hong Kong 在香港以外地方的资产
~1jSz- s assets stripping 削减资产；拆卖资产
@ iWql*K;m assets value 资产值
8Ux3,X= assignee 承让人
'B ocMjRA assignment 转让；转让书；转让契
3e+ Ih 2 assignment of interest 权益转让
4 8l!P(>?y assignment of letters patent and trade mark 专利证书及商标转让
Q>]F O assignment of property 物业转让；物业转让书
G9J+D?' hH assignment right 转让权
Sz|;wsF{ assignor 转让人
P ~/Gla k associate 有联系的人；有关连人士；相联者；合伙人；联系人
MA0 }BJoW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o,dO.isgh> associate member 附属会员
Bj5_=oo+d associated body corporate 相联法人团体
Y -%g5 associated company 相联公司；联属公司
V +j58Wuf associated corporation 相联法团
V+myGsr` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$a|C/s+}7> 公认会计师公会〔英国〕
CBz$N) f Association of Futures Exchange Brokers 香港期货经纪协会
*Y8nea^$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
OPH f9T3H association of underwriters 承保人组织
oKjQ?
4 assumption of control 接管
\6~(# y assurance 担保；保险；转易；转易书
~ HFDX@m* assurance of interest 权益的转易
' au7rX( at 19XX price 按一九ＸＸ年价格计算
N) D;)ZH at a discount 按赔价计算；按贴水价格计算；打折扣
w-9M{Es+j at a premium 按溢价计算；按升水价格计算
Gxx:<`[ON at call 通知付款；按通知
P/ uk]5H^
at constant market price 按固定市价计算
\@8j&],dl at constant price 按固定价格计算
*\ZK(/V at cost 按成本计算
xV@/z5Tq at current market price 按当时市价计算；按现时市价计算
R3=PV{`M at current price 按当时价格计算；按现时价格计算
?Ho~6q8O@ at factor cost 按要素成本计算；按生产要素成本计算
G zy"$t at money-of-the-day price 按付款当日价格计算
7@iyO7 U at or better 按指定或较佳价位〔买卖指令〕
`(NMHXgG+ at par 按面值计算；平价
Kgh@.Ir at sight 见票即付
=w &JDj at the close 按收市盘
J;"66ue(d at the opening 按开市盘
aF2vw{wT} attestation 见证；见证条款
yU' Fyul at-the-money option 平价期权
Z<+Ipj& attorney 受权人；受托代表人
fy&vo~4i; attornment 新拥有人承认书
O%f eB e attributable profit 可归属利润
LA?h +) attributable share value 可归属股份价值
M{\W$xPL) Auckland Stock Exchange 奥克兰证券交易所
#'s}=i}y"C auction 拍卖
`j+ [JMr auctioneer 拍卖商
/sHWJ?`&/, audit 审计；核数
F#d`nZ=M Audit Commission 审计署
!U,W; R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l Q/u#c$n 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
x`:zC# audit review 帐目审查
(prqo1e@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:2^j/ audited account 审计帐目；经审计的帐目
6yZ !K audited annual account 经审计的周年帐目
mhTi{t_fHM audited balance sheet 经审计的资产负债表
.[YM0dt auditor 核数师；核数主任；审计师
.KH3.v/c| auditor's certificate 核数师证明书；审计师证明书
P")duv auditor's report 核数师报告；审计师报告
c!#DD;<Q Aussie bond 澳元债券
rfj>/?8!@ austerity budget 紧缩预算
i%RN0UO^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P,1[NW Australia All Ordinaries Index 澳洲所有普通股票指数
`x%(
n@ g Australian Dollar [AUD] 澳元
c~j")o Australian Options Market 澳大利亚期权市场
!\D[lh}rL Australian Securities Commission 澳洲证券事务监察委员会
;oL`fQyr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0Bbno9Yp Australian Stock Exchange 澳大利亚证券交易所
6%N.' wf Austrian Schilling [ATS] 奥地利先令
Lckb*/jV& authentication 认证；鉴证
|j3fS[.$ authority to purchase 委托购买证；委购书
QAs$fi}f]s authorization 认可；核准；授权；授权书
wCT. (d_ authorization by direction 指示授权
a
W 1y0 authorization by instruction 指令授权
L#)F00/` authorization by warrant 令状授权
u!wR authorization of unit trust 单位信托的认可
+"8AmN4 authorized agent 指定代理人
@&H Tt authorized capital 法定资本
yffg_^fR authorized clerk 出市员
ey4RKk, authorized dealer 认可交易商
)<Cf,R authorized financial institution 认可财务机构
xz9x t authorized fund 认可基金
yMz%s=rh authorized fund house 获授权的基金公司；认可基金公司
! n@*6 authorized institution 认可机构
2|Of$oMc authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3e Owy~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
UvwO/A\Gv authorized insurer 获授权保险人；获认可承保人
hRKAs
]^j authorized investment 特准投资项目
ZcT%H*Ib]9 authorized person 获授权人
jV:Krk6T< authorized representative 获授权代表
Ns3k(j16 authorized share capital 法定股本
Zp:(U3% automated quotation system 自动报价系统
/F/zMZGSA{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V)HX +D> 自动交易系统〔香港期货交易所有限公司〕
P[E:=p automatic adjustment mechanism 自动调整机制
frsqn vm;+ automatic adjustment system 自动调整系统
j A/xe Automatic Clearing House 自动票据交换所
TCb 7-s automatic exchange rates accumulation system 自动化汇率累集系统
_wvSLu <q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<K6:" automatic teller machine [ATM] 自动柜员机
iv3=J
autopay 自动转帐
; S,k
U{F available assets 可用资产
,_ zivUU available fiscal reserve 现存财政储备
55aJ =T available profit 可用利润
ZjCT * qx Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0f"9w PC average 平均；平均数；海损
T ~=r* 4 average basic salary 平均基本薪金
"Q{)H8,E)x average consumer expenditure 平均消费开支；一般消费开支
x d 9+P average cost 平均成本
EMe3Xb
` average cost of land production 增辟土地平均成本
8 K7.; t1 average daily turnover 平均每日成交额
km%c0: average daily wage rate 平均每日工资率
'*`25BiQ average expenditure pattern 平均开支模式
w]<a$C8*y: average growth rate 平均增长率
OHEl.p]| average net fixed assets 固定资产平均净值
pi/Jto 25z average of relatives 相对价格平均数
960 [.99 average price 平均价格
ar+ j`QIe average propensity to consume 平均消费倾向；一般消费倾向
8xAxn+; average propensity to save 平均储蓄倾向；一般储蓄倾向
|:yWDZg[ average rate 平均率
; "d>lyL average revenue 平均收入；平均收益
NI^=cN,l average stock 平均库存；平均存货
|@Cx%aEKU average yearly rent 平均年租
zk#NM"C+ avoidance of double taxation 避免双重课税
~ 9 F
rlj avoidance of tax 避税
