A:
K_`*ZV{r A share Ａ股；甲类股份
<-Q0WP_^ abatement of tax 减税；减扣免税额
z$G?J+?J ABN AMRO Bank N.V. 荷兰银行
~< , \=;b/ above-the-line expenditure 线上项目支出；经常预算支出
XoSjYG(>, above-the-line receipt 线上项目收入；经常预算收入
fokT)nf~^8 ABSA Asia Limited 南非联合亚洲有限公司
RYE::[O7 absolute change 绝对数值变更
mk BQX absolute expenditure 实际开支
zx-+u7qKH absolute guideline figure 绝对准则数字
i*_KHK absolute interest 绝对权益
C4Z~9fzT absolute order of discharge 绝对破产解除令
{ r&M absolute profit margin 绝对利润幅度
D Ht 8 f absolute value 实值；绝对值
c7s4 g- absolutely vested interest 绝对既得权益
?
z=>n absorbed cost 已吸收成本；已分摊成本
Z55,S=i absorption 吸收；分摊；合并
<O5 ;w absorption rate 吸收率；摊配率；分摊率
1>%SSQ ACB Finance Limited 亚洲商业财务有限公司
0y;&L63>T acceptable form of reciprocity 合理的互惠条件
gn%#2:=pVu acceptable rate 适当利率；适当汇率
bwVv#Z\r acceptance agreement 承兑协议
p hXVuQ acceptance for honour 参加承兑
Qb|w \xT^Y acceptor 承兑人；接受人；受票人
[=U7V;5($ acceptor for honour 参加承兑人
pDkT_6Q accident insurance 意外保险
V2 VsJ Accident Insurance Association of Hong Kong 香港意外保险公会
m9G,% ]4| accident insurance scheme 意外保险计划
lR.a3.~ accident year basis 意外年度基准
~;eWQwD accommodation 通融；贷款
>.{
..~"K accommodation bill 通融票据；空头票据
k 5 "3* accommodation party 汇票代发人
ePs<jrB< account balance 帐户余额；帐户结余
"[[fQpe4@ account book 帐簿
W$'pUhq\H account collected in advance 预收款项
e<9nt [ account current book 往来帐簿
ZC2C`S\xr account of after-acquired property 事后取得的财产报告
yQi|^X~?$ account of defaulter 拖欠帐目
xZ@Y`2A': account payable 应付帐款
,j_{IL690 account payee only [A/C payee only] 只可转帐；存入收款人帐户
+W;B8^imG account receivable 应收帐款
_23sIUN c3 account receivable report 应收帐款报表
"L8V!M_e account statement 结单；帐单；会计财务报表
v,D_^?] @ account title 帐户名称；会计科目
LpmspIPvf accountant's report 会计师报告
WN?T*bz2 Accountant's Report Rules 会计师报告规则
7 _K(x mK accounting and auditing procedure 会计与审计程序；会计与核数程序
_O!D*=I Accounting Arrangements 《会计安排》
'|d (<.[ accounting basis 会计基础
("lcL2Bq accounting by Official Receiver 破产管理署署长呈交的帐目
{?!h Ui+ Accounting Circular 《会计通告》
Q5<vK{ accounting class 会计类别
/vPb accounting date 记帐日期；会计结算日期
;! 9_5Ar% accounting for money 款项核算
lwY{rWo Accounting Officer 会计主任
M`>W'< accounting period 会计报告期；会计期
^m+W accounting policy 会计政策；会计方针
=d5!O~}r> accounting practice 会计惯例
gx6&'${=# accounting principle 会计准则
pbzbh&Y accounting record 会计记录
v
PGuEfz accounting report 会计报告
X~DXx/9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4O`h%`M Accounting Society of China 中国会计学会
w- #0k.T accounting statement 会计报表
SRD&Uf0M accounting system 会计制度；会计系统
kyjH~mK4 accounting transaction 会计事项；帐务交易
X, fTz kGj accounting treatment 会计处理
PR'FSTg accounting year 会计年度
ZGbZu accretion 增值；添加
xw-q )u accrual 应计项目；应累算数目
> Qtyw.n accrual basis 应计制；权责发生制
K%gFD?{^q accrual basis accounting 应计制会计；权责发生制会计
!6%G%ZG@3- accrue 应累算；应计
V8sY7QK= accrued benefit 应累算利益
~Afs accrued charges 应计费用
nB]Q^~jX accrued cumulative preference share dividend 应累算的累积优先股股息
B.G!7>= accrued expenses 应累算费用
-24.[E/5 accrued interest payable 应付利息；应计未付利息
R:xmcUq}
( accrued interest receivable 应收利息；应计未收利息
|{ [i
M accrued right 累算权益
6wd]X-G++ accruing profit 应累算的利润
O.E0LCA BC accumulated fiscal reserve 累积财政储备
p)jxqg accumulated profit 累积利润；滚存溢利
j41:]6 accumulated reserve 累积储备
*nc4X9 accumulation of surplus income 累积收益盈余
kb:C>Y8!sC acquired assets 既得资产
C5M-MZaS acquisition 收购；购置；取得
:L[6a>"neE acquisition cost 购置成本
u l%bo%&~
acquisition expenses 购置费用
**q/'K acquisition of 100% interest 收购全部股权
nGbrWu]w acquisition of control 取得控制权
a82mC r acquisition of fixed assets 购置固定资产
xY S%dLE" acquisition of shell “买壳”
Hj\~sR$L- acquisition price 收购价
Ueeay^zN act of God 天灾
'=H^m D+gl acting partner 执事合伙人
vf = active market 买卖活跃的市场；交投畅旺的市场；旺市
1IV
0a active partner 积极参与的合伙人
m?j!0> active trading 交投活跃
SIl g actual circulation 实际流通
}j?S?= ;m= actual cost 实际成本
IebS~N
E actual expenditure 实际开支；实际支出
yd72y'zi actual income 实际入息；实际收入；实际收益
e%U*~{ m+ actual market 现货市场
' XF `&3 i actual price 现货价；实际价格
6.|~~/ actual profit 实际利润
ay_D.g xz actual quotation 实盘；实际价位；实际报价
lnDDFsA actual year basis 按实际年度计算
9^='&U9sr actuals 实货
PNKT \y d actuarial investigation 精算调查
p*0Ve21i, actuarial principle 精算原则
[hL1 PWKs actuarial report 精算师报告
vb- .^l Actuarial Society of Hong Kong 香港精算学会
h)rf6*hw actuarial valuation 精算师估值
Hl;p>>n actuary 精算师
swlWe}1 ad referendum agreement 暂定协议；有待覆核的协定
tFaE cP ad valorem duty 从价税；按值征税
>bN ~p ad valorem duty system 从价税制
*d@Hnu"q ad valorem fee 从价费
D5pF:~tQ(j ad valorem tariff 从价关税
n@;x!c< + additional allowance 额外免税额
YfwJBz D additional amount for unexpired risk 未过期风险的额外款额
~
ZL`E additional assessable profit 补加应评税利润
QYgN39 gp additional assessment 补加评税
4w( vRe additional commitment 额外承担
$ rYS additional commitment vote 额外承担拨款
o# xg:m_py additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5|CiwQg|,p additional dependent parent allowance 供养父母额外免税额
io{H$ x( additional provision 额外拨款
S;Z3v)E-f additional stamp duty 附加印花税
qffSq](D. additional tax 补加税罚款；补加税款
Jyci}CU3\Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A+*oT(` adjudged bankrupt 被裁定破产
9ET+k(wI@ adjudicated bankrupt 裁定破产人
\Byk`}
9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
9JV
3 adjudication of bankruptcy 裁定破产；宣告破产
ocqB-C] adjudication of insolvency 裁定无力偿还债务
<cv1$
x ~P adjusted actual 经调整的实数；调整后的实数
U%DF!~n adjusted current assets 经调整的流动资产；调整后的流动资产
`Kw"XGT adjusted figure 经调整的数字；调整后的数额
% Z [/U adjusted liabilities 经调整的负债；调整后的负债
h+3Z.WKhwP adjusted loss 经调整的亏损；调整后的亏损
Gd-.E7CH! 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
;3|Lw<D5; adjusted profit 经调整的利润；调整后的利润
p=+*g.,O adjusted surplus 经调整的盈余额；调整后的盈余额
iM|"H.. adjusted value 经调整的价值；调整后的价值
Oa wr S{ adjustment 调整；修订；理算〔保险〕
%s2"W~ adjustment centre 调剂中心
1m`tqlFU9 adjustment lag 调整过程的时间差距；调整时差
[A9 ,!YY adjustment mechanism 调整机制
46Q ; F adjustment of loss 亏损调整
zI&4k..4 adjustment process 调整过程；调整程序
:" P hkR adjustment range 调整幅度
|SP.S 0.y administered exchange rate 受管制汇率
!""!sFx)R Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?4>y2!OC9 administration expenses 行政费用
y8hg8J| administration fee 手续费；行政费
c =N]!
,MO administration in bankruptcy 破产管理
>3`ctbe administration order 遗产管理令
V 2s}<uG administrator 管理人；遗产管理人
e#6&uFce administrator of the estate 遗产管理人
dA)4(0o8fD admission of debt 债项承认书
6G<Hi" I admission of proof 接纳债权证明
Kt 90mA advance 放贷款项；垫付款项；预支款项；预付款项
oiv2rOFu advance account 暂支帐目；预付款帐户
0"^o TmQN advance compensation 预付补偿金
6l\UNG7 advance from shareholder 股东垫款
} C{}oLz advance pending reimbursement 预支以待日后付还
(C l`+ V advanced economy 先进经济体系
sK 1m9 advancement 预付；预付财产
A-7wkZ.H advances warrant 垫款令
r$r&4d Y advancing 贷出
/s8%02S adverse balance 逆差
aC,vh1")F adverse exchange 逆汇
;V"yMWjc advertisement addressed to shareholders 在报章刊登的致股东通告
?St =7a(D advice for collection 托收通知书
K_&c5(-(_ advice of drawing 提款通知书；汇票通知书
moVa'1ul advice of payment 付款通知
1>@]@ST[: Advisory Committee [Securities and Futures Commission]
g2aT`=&Z 谘询委员会〔证券及期货事务监察委员会〕
Xrj(,| Advisory Committee on Diversification 经济多元化谘询委员会
,dZ H$ affidavit 誓章；遗产申报誓章
Vgqvv q<S affidavit of no receipt 述明无收款的誓章
\ L9?69B~ affiliate 联号；联营公司；附属公司
c#n4zdQd]5 affiliated company 附属公司；联号；联营公司
Tw} ?(\ya affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lpfwlB'~9 affordability 负担能力
vz yN c' African Development Bank [AfDB] 非洲开发银行
5xMA~I 0c after-acquired property 事后取得的财产
8tV=fSHd after-hours dealing 市后交易
Th~3mf
# after-tax profit 税后盈利；税后利润；税后溢利
W>?f^C!+m agency agreement 代理协议
!B k [p/\ agency expenses 代理机构的开支
y /X:=d6" agency fee 代理费
)e|$K=
D Agency Law 《代理法》
4T==A#Z agent 代理人；承销人
G>=9gSLM agent of company 公司代理人
c
YM CfP agent's fee 代理人费；经纪费
3yHb!}F aggregate 总计；总数；总体数字
A;fB6 aggregate amount 总款额；总额
V6@*\+:3) aggregate assets and liabilities 总体资产与负债
3R<ME c aggregate at constant price 按固定价格计算的总体数字
;}n9y ci# aggregate demand 总需求
`W"a! ,s2 aggregate gross position 总持仓量
B_S Z?o aggregate limit 总限额
<pTQpU aggregate of salaries tax 合计薪俸税
zj~nnfoys aggregate performance 总体表现；总体业绩
.Bb$ j= aggregate supply 总体供应
n0+g]|a
AF aggregate surplus 总盈余
wO^$!zB W aggregate total 整体总额
}b_R5U$@@ aggregate value 总值；合计价值
+=ZWau aggregated basis 合计基准
C<[d aggregated net chargeable income 合计应课税入息实额
FF%\g J aggregation 合并计算；合计；总和
q Z8|B aggregation of incomes of husband and wife 夫妇入息合并计算
*F\T}k7 aggregation of property 财产的总和
8%;}LK agio 差价；贴水
OLk9A 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^.om2V |9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L !bfh` 《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》
iE iu%T> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tt+>8rxF:; 《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》
c=b+g+*xd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u:_sTfKm& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A# v|@sul agreement for a settlement 授产协议
e1^fUOS agreement for assignment 转让协议
>EBZ$ X agreement for sale 售卖协议；买卖协议
vC)"*wYB{ agreement for sale and purchase 买卖协议
Dh
hG$ agreement for the payment of interest 支付利息协议
M0cd-Dn agreement for the repayment of money 还款协议
= E&b= agreement of reinsurance 再保险协议
I*^5'N' Agricultural Bank of China 中国农业银行
X Ou+&wOu air passenger departure tax 飞机乘客离境税
b->eg 8| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7]p>XAb airport tax 机场税
#,@bxsB alcohol duty 酒精税
dv"as4~% alienation 让与；让渡；转让
O q*n9V alimony 生活费；赡养费
rlR
!& All Ordinaries Index [AOI] 所有普通股指数
)D:9R) m all risks 全险；综合险
<KKDu$W|T All Sales Record for Stock Market 《股票市场成交报告》
Ee { `Y0 Allied Capital Resources Limited 新联财务有限公司
X.s *>' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,%A)"doaG allocation letter 拨款信件
2ubmsbt$ allocation of fund 分配款项；预留款项
*%:@
cbF-M allocation of profit 利润分配；溢利分配
9z #P allocation warrant 拨款令
7e1dEgn allotment 分配；配股
gh TcB allotment notice 股份配售通知；配股通知
(jMtN?&0H- allotment of shares 股份分配
-7k[Vg? allowable 可获宽免；免税的
C`dkD0 _ allowable business loss 可扣除的营业亏损
a* D,*C5} allowable expenses 可扣税的支出
5gSylts8 allowance 免税额；津贴；备抵；准备金
w'A tf allowance for debts 债项的免税额
G@9u:\[l allowance for depreciation by wear and tear 耗损折旧免税额
Yg/}ghF\ allowance for funeral expenses 殡殓费的免税额
BYS lKTh allowance for inflation 为通货膨胀而预留的款项；通胀准备金
x ZX`%f- allowance for repairs and outgoings 修葺及支出方面的免税额
RoX
&+ ~ allowance to debtor 给债务人的津贴
fb23J| " alteration of capital 资本更改
auRY|j alternate trustee 候补受托人
m d?b* amalgamation 合并
b \:~ ; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Kv}k*A% S ambit of charges 征税范围；收费范围
69 Nw/$ amended valuation 经修订的估值
flP>@i:e6 American Commodities Exchange 美国商品交易所
Jn=42Q:> American Express Bank Limited 美国运通银行
|k6 Ox* American Stock Exchange 美国证券交易所
#: #Dz.$L amortization 摊销
b
vRB amount due from banks 存放银行同业的款项
J@QdieW6 amount due from banks abroad 存放海外银行同业的款项
f3G1r5x amount due from holding companies 控股公司欠款
.Rv f/-e amount due from local banks 存放本港银行同业的款项
B52yaG8C amount due to banks 银行同业的存款
#F!Kxks amount due to banks abroad 海外银行同业的存款
je,c 7ZFO amount due to holding companies 控股公司存款
?KB@Zm+#~ amount due to local banks 本港银行同业的存款
it)ZP H amount due to outport banks 外埠银行同业的存款
eRs&iK2y amount for note issue 发行纸币的款额
`a
>?UUT4 amount of bond 担保契据的款额
3V}(fnv amount of consideration 代价款额
L6+C]t}>6 amount of contribution 供款数额
3 C M^j<9 amount of indebtedness 负债款额
TGf;_)El amount of principal of the loan 贷款本金额
hU" F;4p amount of rates chargeable 应征差饷数额
H @D;e amount of share capital 股本额
F+uk AT
amount of sums assured 承保款额
:3^ dF}> amount of variation 变动幅度
q>-R3HB amount of vote 拨款数额
& fu z 2xv amount payable 应付款额
\0?$wIH? amount receivable 应收款额
2Lfah?Tx~C Amsterdam Stock Exchange 阿姆斯特丹证券交易所
uE`r /=4 analysis 分析
WK==j1 ancillary risk 附属风险
|9IC/C!HC annual account 周年帐目；周年帐目报表；年度决算；年结
<7'&1= %r annual accounting date 年结日期
'wvMH;}u annual allowance 每年免税额；年积金；年度津贴；年津
3z3_7XI annual balance 年度余额
51 4Z<omrK annual disposable income 每年可动用收入
Uw)=WImz[ annual estimates 周年预算
DnFjEP^ annual fee 年费
8z}^j TM annual general meeting 周年大会
:Fe_,[FR annual growth rate 年增率；每年增长率
: @6mFTV annual long-term supplement 长期个案每年补助金
I\zemW! annual pensionable emolument 可供计算退休金的年薪
/e1( ?
20 annual report 年报
Svw<XJ Annual Report on the Consumer Price Index 《消费物价指数年报》
m#\[m<F annual return 周年报表；周年申报表；每年报税表格
,mKObMu Annual Return Rules 《周年报表规则》
,lm=M 5b annual review of consumer prices 每年消费物价回顾
-V5w]F' annual roll-forward basis 逐年延展方式
eT[&L @l]b annual salary 年薪
J,5+47b1}R annual statement 年度报表；年度决算表
6kR\xP]Kr 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
`PlOwj@u0` annuitant 年金受益人
Td h TQ annuity 年金
@AQwr#R"l annuity contract 年金合约
E\M-k\cSj annuity on human life 人寿年金
F!yV8XQ antecedent debt 先前的债项
V%NeZ1{ e ante-dated cheque 倒填日期支票
|V|+lx'sc anticipated expenditure 预期开支
Ef@,hX anticipated net profit 预期纯利
`1+F,&e anticipated revenue 预期收入
pC(sS0J anti-inflation measure 反通货膨胀措施
(Rd$VYuf anti-inflationary stance 反通货膨胀立场
>jT p6tu, apparent deficit 表面赤字
80;n|nNB apparent financial solvency 表面偿债能力
( 9C<K< apparent partner 表面合伙人
jc:s` 4 application for personal assessment 个人入息课税申请书
;Ii1B{W application of fund 资金应用
lzhqcL" application to release as liquidator and to destruct the books of accounts and documents
K zO,*M 申请免除清盘人职务及毁灭帐簿与文件
fU+Pn@' appointed actuary 委任精算师
NM#- Af*pg appointed auditor 委任核数师；委任审计师
<1 "+,}'x appointed trustee 委任的受托人
u:dx;* appointer 委任人
w>e
s apportioned pro rata 按比例分摊
9Q.#\ apportionment 分配；分摊
rwf^,r"r Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~ Z)/RT/ apportionment formula 分摊方程式
(zcLx;N
apportionment of estate duty 遗产税的分摊
zpjqE EY; appraisal 估价；评估
_$s> c!t,# appreciable growth 可观增长
F0lOlS appreciable impact 显着影响
ytA WOt}` appreciable increase 可观增长
q(IQa@$SR appreciation 增值；升值
DAO]uh{6 appreciation against other currencies 相对其他货币升值
*rh,"Zo appreciation of the exchange value of Hong Kong dollar 港元汇值上升
K8I$]M appreciation tax 增值税
h2Bz F appropriation 拨款；拨用；拨付
=E*G b[r_7 appropriation account 拨款帐目
)> a B Appropriation Bill 拨款法案
xTz %nx appropriation-in-aid system 补助拨款办法
gm)@c2?. approved assets 核准资产
gVR@&bi7 approved basket stock 认可一篮子证券
`3_lI~=eH approved budget 核准预算
#UP~iHbt\ approved charitable donation 认可慈善捐款
b Bc- ^ approved charitable institution 认可慈善机构
N.do " approved currency 核准货币；认可货币
z@ 35NZn approved estimates 核准预算
gABr@>Vv approved estimates of expenditure 核准开支预算
} ^kL|qmjR approved overseas insurer 核准海外保险人
]d}0l6 approved overseas trust company 核准海外信托公司
*m+Bu Gt| approved pooled investment fund 核准汇集投资基金
Wr?'$: approved provident fund scheme 认可公积金计划
+-?/e-z") approved provision 核准拨款
zZ-\ a[F approved redeemable share 核准可赎回股份
cmwPuK$ approved regional stock 认可地区性证券
f58?5(Dc| approved retirement scheme 认可退休金计划
1fU,5+PH approved subordinated loan 核准附属贷款
2}U!:bn( arbitrage 套戥；套汇；套利
qoMfSz "( arbitrageur 套戥者；套汇者
GEUg]nw arbitrary amount 临时款项
}f} } A = arrangement 措施；安排；协定
5VW|fI arrears 欠款
<.K4 Jlb T arrears of pay 欠付薪酬
?/hZb"6W arrears of revenue 逾期未收税款；逾期未收的帐项
8+Llx articles of association 组织章程；组织细则；组织章程细则
pc]J[ S?P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2BXy<BM @ ascertainment of profit 确定利润
ZJW[?V\5= "Asia Clear" “亚洲结算系统”
5&Ts7& . Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bpAv1udX-W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
o +B:#@9? Asian Development Fund [ADF] 亚洲发展基金
|OO in]5 Asian dollar bond 亚洲美元债券
bPK Ow< Asian dollar market 亚洲美元市场
5 K%SL1N Asian dollar rate 亚洲美元利率
#18 FA| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Cizvw'XDV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
HvwYm.$zE asked price 沽盘；喊价；索价；卖方报价
jEdtJ EPa assessable income 应评税入息
iSLGwTdLn assessable loss 应评税亏损
@D ^^ _1~ assessable profit 应评税利润
y m,H@~ assessable value 应评税值
2NGe C0= assessed profit 估定利润
ji1HV1S assessed value 经评估价值
CbBSF KM assessment 评税；评定；估价；评税单
Df =dt assessment number 评税编号；估价编号
2| iV,uJ& assessment of additional tax 补加税评税
6DIZ @ oi assessment of performance 业绩评估；实绩评价
xiF7}]d+ Assessor 评税主任
lA(Q@yEW asset price bubbles 资产价格泡沫
:,12")N asset-backed securities 具资产保证的证券
QS.>0i/7l assets accretion 资产增值
0-Y:v(| . assets and liabilities 资产与负债
1F8 W9b^D assets betterment statement 资产递增表；资产改进表
^ $>XW\yCs assets lending 实物放款；有抵押贷款
>I assets of the company passing on the death 死者去世时转移的公司资产
n%^ LPD assets pledged as security for liabilities 用作负债抵押的资产
Z7rJ }VP assets portfolio 资产投资组合
-ezY= 0Q& assets price 资产价格
g>0XxjP4 assets quality 资产质素
^efb
5 assets realization 资产变现
l- pe4x assets refinancing arrangement 资产再集资安排
d,vNem-Z*L assets securitization 资产证券化
,C.:;Ime({ assets situated outside Hong Kong 在香港以外地方的资产
u=F+(NE" assets stripping 削减资产；拆卖资产
>KLtY|o) assets value 资产值
%=AxJp!a assignee 承让人
6Tw#^;q- assignment 转让；转让书；转让契
c}*2$1 assignment of interest 权益转让
L TV{{Z+ assignment of letters patent and trade mark 专利证书及商标转让
XfE?C:v assignment of property 物业转让；物业转让书
iB0WEj[? assignment right 转让权
Ab%;Z5$fr assignor 转让人
7'-Lp@an associate 有联系的人；有关连人士；相联者；合伙人；联系人
-4w=s|#.\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W6T|iZoV"r associate member 附属会员
v8gdU7Ll, associated body corporate 相联法人团体
+x? #DH- associated company 相联公司；联属公司
s5.AW8X=?* associated corporation 相联法团
SVlua@]ChU Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)D'^3) FF 公认会计师公会〔英国〕
f'I z
G.R Association of Futures Exchange Brokers 香港期货经纪协会
e~ aqaY~} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6$a$K,dZ association of underwriters 承保人组织
k:2QuG ^ assumption of control 接管
9odJ r] assurance 担保；保险；转易；转易书
KTvzOI8 assurance of interest 权益的转易
ML-)I&>tT at 19XX price 按一九ＸＸ年价格计算
fP i3s b`} at a discount 按赔价计算；按贴水价格计算；打折扣
_ rV 5E at a premium 按溢价计算；按升水价格计算
Iz6y{E at call 通知付款；按通知
L@75- T at constant market price 按固定市价计算
,:~0F^z at constant price 按固定价格计算
B/5=]R at cost 按成本计算
QB:i /9 at current market price 按当时市价计算；按现时市价计算
>{eCh $L at current price 按当时价格计算；按现时价格计算
GU't%[ at factor cost 按要素成本计算；按生产要素成本计算
1Gt/Tq$_b at money-of-the-day price 按付款当日价格计算
E ca\fkj at or better 按指定或较佳价位〔买卖指令〕
tx"sH]n at par 按面值计算；平价
R1F5-#?'E at sight 见票即付
>@WX>0`ht at the close 按收市盘
87 }&` at the opening 按开市盘
qQpnLV 4 attestation 见证；见证条款
AC
O)Dt(Y at-the-money option 平价期权
ze_{=Cv&Y attorney 受权人；受托代表人
OA:%lC! attornment 新拥有人承认书
%}86D[PF attributable profit 可归属利润
RH}A attributable share value 可归属股份价值
ZYf2XI(_" Auckland Stock Exchange 奥克兰证券交易所
i>EgG5iJ auction 拍卖
uE[(cko auctioneer 拍卖商
K =.%$A audit 审计；核数
#`GY}-hL! Audit Commission 审计署
j1SMeDDM
~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=n^!VXaL]] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
L=2y 57&Y audit review 帐目审查
st"{M\.p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5L:1A2Z?c audited account 审计帐目；经审计的帐目
> 0{S audited annual account 经审计的周年帐目
Z5c~^jL$- audited balance sheet 经审计的资产负债表
pLMRwgzr auditor 核数师；核数主任；审计师
H Te<x auditor's certificate 核数师证明书；审计师证明书
t}v2$<!I auditor's report 核数师报告；审计师报告
izKfU?2]X@ Aussie bond 澳元债券
e*+F pW @ austerity budget 紧缩预算
>5R <;#8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[2ax>Yk$ Australia All Ordinaries Index 澳洲所有普通股票指数
1 !pa;$L Australian Dollar [AUD] 澳元
"Jjs"7 Australian Options Market 澳大利亚期权市场
:'aAZegQY Australian Securities Commission 澳洲证券事务监察委员会
Soie^$
Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
qO`)F8 Australian Stock Exchange 澳大利亚证券交易所
=A Vg Iv Austrian Schilling [ATS] 奥地利先令
9h/>QLx authentication 认证；鉴证
'0$?h9" authority to purchase 委托购买证；委购书
3] 1-M authorization 认可；核准；授权；授权书
FWH}j0Gj| authorization by direction 指示授权
/ywD {* authorization by instruction 指令授权
x{NX8lN authorization by warrant 令状授权
UpXz&k authorization of unit trust 单位信托的认可
TO2c"7td authorized agent 指定代理人
|[9?ma authorized capital 法定资本
Tz2-Bp]h authorized clerk 出市员
L6>pGx authorized dealer 认可交易商
u * authorized financial institution 认可财务机构
3]-_q"Co4f authorized fund 认可基金
?Qb<-~~
j1 authorized fund house 获授权的基金公司；认可基金公司
kY]W
Qu authorized institution 认可机构
jL)WPq!m+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&R~ n>>c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
: S$l"wrh\ authorized insurer 获授权保险人；获认可承保人
MxzLK%am authorized investment 特准投资项目
^I KO2Ft authorized person 获授权人
~j#~ \Ir authorized representative 获授权代表
-T6(hT\ authorized share capital 法定股本
$8l({:*q0 automated quotation system 自动报价系统
)} DUMq7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*&AfR8x_z 自动交易系统〔香港期货交易所有限公司〕
s] /tYJYl automatic adjustment mechanism 自动调整机制
0?WcoPU automatic adjustment system 自动调整系统
o;b0m;~ Automatic Clearing House 自动票据交换所
RFh"&0[ automatic exchange rates accumulation system 自动化汇率累集系统
E{HY!L[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M5T9JWbN automatic teller machine [ATM] 自动柜员机
%LXM+<N8 autopay 自动转帐
;M]C1!D9# available assets 可用资产
+.RKi ! available fiscal reserve 现存财政储备
QZ
`tNq :/ available profit 可用利润
.k TG[)F0b Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s<x1>Q7X~ average 平均；平均数；海损
vi@Lz3}:: average basic salary 平均基本薪金
@v\*AYr'M average consumer expenditure 平均消费开支；一般消费开支
*`(
<'Z average cost 平均成本
s08u @ average cost of land production 增辟土地平均成本
C1T_9}L-A average daily turnover 平均每日成交额
W~_t~Vg5 average daily wage rate 平均每日工资率
_w@qr\4i= average expenditure pattern 平均开支模式
%hlspI(J average growth rate 平均增长率
iAY!oZR(WT average net fixed assets 固定资产平均净值
hzI *{ average of relatives 相对价格平均数
.s/fh k , average price 平均价格
W:i?t8y\y average propensity to consume 平均消费倾向；一般消费倾向
{F&-7 u0 average propensity to save 平均储蓄倾向；一般储蓄倾向
HxK$ 4I` average rate 平均率
\qi|Js*{ average revenue 平均收入；平均收益
-Xz?s average stock 平均库存；平均存货
HG/p$L* average yearly rent 平均年租
uGdp@]z&8Q avoidance of double taxation 避免双重课税
2?Ye*- avoidance of tax 避税
