A:
Gt- -7S A share Ａ股；甲类股份
W*8 D@a0 _ abatement of tax 减税；减扣免税额
$\a;?>WA" ABN AMRO Bank N.V. 荷兰银行
Bt.W_p above-the-line expenditure 线上项目支出；经常预算支出
tD>m%1'& above-the-line receipt 线上项目收入；经常预算收入
q9Fc0(&Vf ABSA Asia Limited 南非联合亚洲有限公司
")Bf^DV absolute change 绝对数值变更
}rGDM absolute expenditure 实际开支
sU{+.k{ absolute guideline figure 绝对准则数字
FeCQGT absolute interest 绝对权益
K$(U>D| absolute order of discharge 绝对破产解除令
vtr:{ absolute profit margin 绝对利润幅度
vqL{ ~tR absolute value 实值；绝对值
`cZG& R absolutely vested interest 绝对既得权益
uomFE( absorbed cost 已吸收成本；已分摊成本
'^P
Ud` absorption 吸收；分摊；合并
w*bVBuX s absorption rate 吸收率；摊配率；分摊率
>A1Yn]k ACB Finance Limited 亚洲商业财务有限公司
Y&gf e8%5N acceptable form of reciprocity 合理的互惠条件
D
Zh6/n#q acceptable rate 适当利率；适当汇率
x<= ;=893 acceptance agreement 承兑协议
SuuWrt}5 acceptance for honour 参加承兑
"~FXmKcX acceptor 承兑人；接受人；受票人
A"9aEOX-?i acceptor for honour 参加承兑人
flb3Iih accident insurance 意外保险
2c+q~8Jv Accident Insurance Association of Hong Kong 香港意外保险公会
.+B!mmp accident insurance scheme 意外保险计划
H|,{^b@9 accident year basis 意外年度基准
!!` zz accommodation 通融；贷款
0<>iMr D accommodation bill 通融票据；空头票据
N ~ LR accommodation party 汇票代发人
40@KL$B= account balance 帐户余额；帐户结余
m]u#Dm7h account book 帐簿
J qU%$[w account collected in advance 预收款项
$p9XXZ"* account current book 往来帐簿
b?bIxCA8 account of after-acquired property 事后取得的财产报告
6+LX oR' account of defaulter 拖欠帐目
V7^?jy&& account payable 应付帐款
[N$@nA-d account payee only [A/C payee only] 只可转帐；存入收款人帐户
*nC<1 .JW account receivable 应收帐款
r#{lpF,3Ib account receivable report 应收帐款报表
V-X n &s account statement 结单；帐单；会计财务报表
M vRuW: account title 帐户名称；会计科目
[;X YT accountant's report 会计师报告
~I'Z=Wo Accountant's Report Rules 会计师报告规则
xds"n5 accounting and auditing procedure 会计与审计程序；会计与核数程序
r2xlcSn% Accounting Arrangements 《会计安排》
qi/%&)GZ accounting basis 会计基础
$G=\i>R. accounting by Official Receiver 破产管理署署长呈交的帐目
hSg: Rqnk Accounting Circular 《会计通告》
4wNxn
lP accounting class 会计类别
h eh! cDK accounting date 记帐日期；会计结算日期
7& sCEYE b accounting for money 款项核算
8 3<kaeu,^ Accounting Officer 会计主任
i[YYR,X| accounting period 会计报告期；会计期
V<d'p sb 6 accounting policy 会计政策；会计方针
cBm3|@7 accounting practice 会计惯例
}!.7QpA$ accounting principle 会计准则
-(1e!5_-@
accounting record 会计记录
ltD:w{PO] accounting report 会计报告
,2?C^gxt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X^@d@xU4v Accounting Society of China 中国会计学会
} B]FHpi accounting statement 会计报表
pXQ&2s$ accounting system 会计制度；会计系统
^Jkj /n' accounting transaction 会计事项；帐务交易
-D
V;{8U4 accounting treatment 会计处理
3^`bf=R accounting year 会计年度
w=f8UtY9@A accretion 增值；添加
^Xb!dnT.*a accrual 应计项目；应累算数目
JP@U vDE | accrual basis 应计制；权责发生制
mKn[>M1 accrual basis accounting 应计制会计；权责发生制会计
0,/[r/=jT accrue 应累算；应计
{'X "9@ accrued benefit 应累算利益
1 r.q]^Pq~ accrued charges 应计费用
>>!+Ri\@ accrued cumulative preference share dividend 应累算的累积优先股股息
-eNi;u accrued expenses 应累算费用
* }2o
\h6Q accrued interest payable 应付利息；应计未付利息
K:9.fTCs* accrued interest receivable 应收利息；应计未收利息
%%DK?{jo` accrued right 累算权益
Wh4lz~D\@ accruing profit 应累算的利润
"Dy&` accumulated fiscal reserve 累积财政储备
X0=R
@_KY accumulated profit 累积利润；滚存溢利
'kUrSM'*$N accumulated reserve 累积储备
$MsM$]~ accumulation of surplus income 累积收益盈余
[jLx}\] acquired assets 既得资产
nl?|X2?C acquisition 收购；购置；取得
8[y7(Xw acquisition cost 购置成本
zd;xbH//)b acquisition expenses 购置费用
w'qV~rN~tc acquisition of 100% interest 收购全部股权
rhUZ9Fdv acquisition of control 取得控制权
89 lPeFQ` acquisition of fixed assets 购置固定资产
)<Yy.Z_:DC acquisition of shell “买壳”
jEI!t^# acquisition price 收购价
.^ v7LF]Q act of God 天灾
\LS%bO,Y| acting partner 执事合伙人
dY O87n active market 买卖活跃的市场；交投畅旺的市场；旺市
ry
U0x active partner 积极参与的合伙人
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iE3j!q active trading 交投活跃
___+5r21\ actual circulation 实际流通
XBeHyQp actual cost 实际成本
mV'd9(s? actual expenditure 实际开支；实际支出
SE/@ li actual income 实际入息；实际收入；实际收益
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`nQ=7 actual market 现货市场
z?i82B[Tm actual price 现货价；实际价格
L' )(Zn1 actual profit 实际利润
<LLSUk/ actual quotation 实盘；实际价位；实际报价
i?|SC= actual year basis 按实际年度计算
fmSA.z actuals 实货
\ tQi7yj4 actuarial investigation 精算调查
Ep'C FNbtW actuarial principle 精算原则
x t-;7 actuarial report 精算师报告
B$lbp03z Actuarial Society of Hong Kong 香港精算学会
u(lq9; ;Th actuarial valuation 精算师估值
() SG actuary 精算师
v =L^jw ad referendum agreement 暂定协议；有待覆核的协定
=Of#Ps) ad valorem duty 从价税；按值征税
I/@Xr ad valorem duty system 从价税制
>&$ V"*] ad valorem fee 从价费
lca.(3u ad valorem tariff 从价关税
{uhw ^)v additional allowance 额外免税额
"w7:{E5e additional amount for unexpired risk 未过期风险的额外款额
=!{dKz-& additional assessable profit 补加应评税利润
-'I)2/%g additional assessment 补加评税
! AMPA* additional commitment 额外承担
$MR{3- additional commitment vote 额外承担拨款
}w UF# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xW^<.@Agm additional dependent parent allowance 供养父母额外免税额
oZzE .Q1T additional provision 额外拨款
xAoozDj additional stamp duty 附加印花税
)_&<u\cm
L additional tax 补加税罚款；补加税款
&2Y>yFB
, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
= F:d#j>F adjudged bankrupt 被裁定破产
8m6L\Z&
adjudicated bankrupt 裁定破产人
}SOj3.9{c adjudication fee 裁定费；评定印花税额手续费；评估契据费
CBF>157B adjudication of bankruptcy 裁定破产；宣告破产
>o [T#U adjudication of insolvency 裁定无力偿还债务
f^]2q oN adjusted actual 经调整的实数；调整后的实数
bGSgph adjusted current assets 经调整的流动资产；调整后的流动资产
_x>u "w adjusted figure 经调整的数字；调整后的数额
ciXAyT cG adjusted liabilities 经调整的负债；调整后的负债
HAU8H' h adjusted loss 经调整的亏损；调整后的亏损
9:esj{X 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
4e5Ka{# < adjusted profit 经调整的利润；调整后的利润
00 $W>Gr adjusted surplus 经调整的盈余额；调整后的盈余额
-MU^%t ;- adjusted value 经调整的价值；调整后的价值
`rM-b'D adjustment 调整；修订；理算〔保险〕
EGa}ml/G adjustment centre 调剂中心
SWm dU] adjustment lag 调整过程的时间差距；调整时差
`@:^(sMo adjustment mechanism 调整机制
4+u Ad" adjustment of loss 亏损调整
Yt{Y)=_t adjustment process 调整过程；调整程序
zz$*upxK adjustment range 调整幅度
4f/8APA administered exchange rate 受管制汇率
WRNO) f< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5^5h%~)} administration expenses 行政费用
+^%F8GB administration fee 手续费；行政费
, R]7 {7$ administration in bankruptcy 破产管理
UV:_5"- administration order 遗产管理令
,0 ]) ] administrator 管理人；遗产管理人
|fa3;8!96 administrator of the estate 遗产管理人
$6 0+}B`m admission of debt 债项承认书
sN N t0q( admission of proof 接纳债权证明
AAs&wYp8Yh advance 放贷款项；垫付款项；预支款项；预付款项
SIg=_oa advance account 暂支帐目；预付款帐户
E >7[ti_p5 advance compensation 预付补偿金
C f<,\Aav advance from shareholder 股东垫款
T{ojla( advance pending reimbursement 预支以待日后付还
h?idRaN_ advanced economy 先进经济体系
b0
5 h, advancement 预付；预付财产
{0[qERj"z advances warrant 垫款令
*W0`+#Dcv advancing 贷出
DsP +#PX adverse balance 逆差
Nlo*vu adverse exchange 逆汇
UZdpKi@ advertisement addressed to shareholders 在报章刊登的致股东通告
3 8f9jF%7j advice for collection 托收通知书
dM$]OAT advice of drawing 提款通知书；汇票通知书
/*8"S mte advice of payment 付款通知
8"
\>1{^ Advisory Committee [Securities and Futures Commission]
'g$|:bw/ 谘询委员会〔证券及期货事务监察委员会〕
V862(y Advisory Committee on Diversification 经济多元化谘询委员会
_El= M0 affidavit 誓章；遗产申报誓章
4w\')@`[jk affidavit of no receipt 述明无收款的誓章
$ A ( #^& affiliate 联号；联营公司；附属公司
.lj\ H affiliated company 附属公司；联号；联营公司
z43 H] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
UZXnABg,J affordability 负担能力
{o;J'yjre1 African Development Bank [AfDB] 非洲开发银行
|KkVt]ZQe9 after-acquired property 事后取得的财产
4sG^ bZ, after-hours dealing 市后交易
Dzp9BRS
2f after-tax profit 税后盈利；税后利润；税后溢利
1[^2f70n agency agreement 代理协议
8_:jPd! 3 agency expenses 代理机构的开支
z5P o,@W agency fee 代理费
C:H9C Agency Law 《代理法》
B!9<c9/ P] agent 代理人；承销人
dhV =;'
agent of company 公司代理人
_ I7 5[W! agent's fee 代理人费；经纪费
o^lKM?t aggregate 总计；总数；总体数字
[P"#?7 N aggregate amount 总款额；总额
*P9)M% aggregate assets and liabilities 总体资产与负债
F9Mv$ g79 aggregate at constant price 按固定价格计算的总体数字
&% FpNU9 aggregate demand 总需求
0OlB; aggregate gross position 总持仓量
P=eL24j aggregate limit 总限额
5z=;q !3 aggregate of salaries tax 合计薪俸税
obY5taOw aggregate performance 总体表现；总体业绩
]"F0"UH, aggregate supply 总体供应
v k<By R aggregate surplus 总盈余
;ML21OjgN aggregate total 整体总额
.( 75.^b2) aggregate value 总值；合计价值
=)'AXtvE aggregated basis 合计基准
L0Xb^vx}m aggregated net chargeable income 合计应课税入息实额
]G&d`DNV aggregation 合并计算；合计；总和
Vo%@bj~> aggregation of incomes of husband and wife 夫妇入息合并计算
<w 8*Ly:L aggregation of property 财产的总和
6 Rg{^E Rf agio 差价；贴水
q d(`~a 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》
< r_ldkZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,US] 《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》
0f1*#8-6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XlR.Y~ 《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》
:+en8^r% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f%d7?<r w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U%"v7G- agreement for a settlement 授产协议
sJMT _yt; agreement for assignment 转让协议
]iY j S agreement for sale 售卖协议；买卖协议
td%EbxJK]` agreement for sale and purchase 买卖协议
V"k * PLt agreement for the payment of interest 支付利息协议
Y}ITA=L7 agreement for the repayment of money 还款协议
2Fp.m}42i( agreement of reinsurance 再保险协议
DzH1q r Agricultural Bank of China 中国农业银行
b,~6cDU air passenger departure tax 飞机乘客离境税
= gOq
> ` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
..;}EFw5 airport tax 机场税
^~( @QfY alcohol duty 酒精税
O~trv,?) alienation 让与；让渡；转让
-NH c~ =m alimony 生活费；赡养费
<`n T+c All Ordinaries Index [AOI] 所有普通股指数
j l%27Ld all risks 全险；综合险
wxN'Lv=R All Sales Record for Stock Market 《股票市场成交报告》
t4~ Bn<= Allied Capital Resources Limited 新联财务有限公司
P^T]U bv" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-n+ =[M allocation letter 拨款信件
e G =Hyc allocation of fund 分配款项；预留款项
E2+O-;VN allocation of profit 利润分配；溢利分配
ALJ^XvB4V allocation warrant 拨款令
auK*\Wjm? allotment 分配；配股
e@w-4G(; allotment notice 股份配售通知；配股通知
%?@N-$j allotment of shares 股份分配
g >u { H: allowable 可获宽免；免税的
/X; [
9& allowable business loss 可扣除的营业亏损
aF]4%E allowable expenses 可扣税的支出
#J# x,BLI allowance 免税额；津贴；备抵；准备金
/X9K g allowance for debts 债项的免税额
M e_.X_ allowance for depreciation by wear and tear 耗损折旧免税额
OXT 5
y) allowance for funeral expenses 殡殓费的免税额
-Uh3A\#( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ewvFUD'j allowance for repairs and outgoings 修葺及支出方面的免税额
T2Ms/1FH/@ allowance to debtor 给债务人的津贴
{ ZrIA+eH alteration of capital 资本更改
zU}Ru&T 9 alternate trustee 候补受托人
8t25wPlx amalgamation 合并
)E;B'^RVR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U\s.fIr ambit of charges 征税范围；收费范围
F ^f L amended valuation 经修订的估值
6Q"fRXM American Commodities Exchange 美国商品交易所
Gx,<|v American Express Bank Limited 美国运通银行
4l_!OUvt American Stock Exchange 美国证券交易所
)7f;FWI amortization 摊销
(_Ph {IN amount due from banks 存放银行同业的款项
!?#B*JGFS amount due from banks abroad 存放海外银行同业的款项
CD]"Q1
t} amount due from holding companies 控股公司欠款
U9 [QdC amount due from local banks 存放本港银行同业的款项
Na=.LW-ma= amount due to banks 银行同业的存款
vz[oy |{F amount due to banks abroad 海外银行同业的存款
mu@He&w" amount due to holding companies 控股公司存款
@Fvp~]jCb amount due to local banks 本港银行同业的存款
]
-iMo4H amount due to outport banks 外埠银行同业的存款
avxr|uk amount for note issue 发行纸币的款额
FN0)DN2d} amount of bond 担保契据的款额
EhB0w; c amount of consideration 代价款额
Kg4\:A7Sa. amount of contribution 供款数额
bys5IOP{]o amount of indebtedness 负债款额
KW`^uoY$ amount of principal of the loan 贷款本金额
o"wvP ~H amount of rates chargeable 应征差饷数额
"tdF #>x amount of share capital 股本额
{w A(%e3_ amount of sums assured 承保款额
EX@wenR amount of variation 变动幅度
gc,%A'OR^< amount of vote 拨款数额
h9-^aB$8^ amount payable 应付款额
wIeF(}VM amount receivable 应收款额
/u?Zw oTzY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v,,
.2UR4 analysis 分析
||yx?q6\h ancillary risk 附属风险
57@ 6O-t- annual account 周年帐目；周年帐目报表；年度决算；年结
%wil' annual accounting date 年结日期
.6C9N{?Tqf annual allowance 每年免税额；年积金；年度津贴；年津
,58XLu annual balance 年度余额
{8]Yqx)1]] annual disposable income 每年可动用收入
@:s (L] annual estimates 周年预算
tx`gXtO$ annual fee 年费
BRSI g] annual general meeting 周年大会
inQ1 $ annual growth rate 年增率；每年增长率
{+Zj}3o annual long-term supplement 长期个案每年补助金
bbNN$-S| annual pensionable emolument 可供计算退休金的年薪
&l M=>? annual report 年报
U</Vcz Annual Report on the Consumer Price Index 《消费物价指数年报》
`-Y8T\ annual return 周年报表；周年申报表；每年报税表格
\* yH33B9 Annual Return Rules 《周年报表规则》
V) xwl vX annual review of consumer prices 每年消费物价回顾
U-+o6XX annual roll-forward basis 逐年延展方式
W=G8l% annual salary 年薪
%/; *Ew wb annual statement 年度报表；年度决算表
qL2!\zt>g Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
=Vi e0TV&h annuitant 年金受益人
\0 j-p annuity 年金
2 Sgv annuity contract 年金合约
Oz{FM6 annuity on human life 人寿年金
Z; 6N 7 U antecedent debt 先前的债项
d%,@,>>) ante-dated cheque 倒填日期支票
uE &/:+ anticipated expenditure 预期开支
?COLjk anticipated net profit 预期纯利
zy'e|92aO anticipated revenue 预期收入
E5iNuJj=f anti-inflation measure 反通货膨胀措施
1L; 3e@G anti-inflationary stance 反通货膨胀立场
MZd?cS apparent deficit 表面赤字
L S:^K apparent financial solvency 表面偿债能力
7H])2:) apparent partner 表面合伙人
u!CcTE * application for personal assessment 个人入息课税申请书
{q!GTO application of fund 资金应用
(4f]<Qt application to release as liquidator and to destruct the books of accounts and documents
{e!3|&AX 申请免除清盘人职务及毁灭帐簿与文件
~v>3lEGn* appointed actuary 委任精算师
RoFoEp appointed auditor 委任核数师；委任审计师
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<P# appointed trustee 委任的受托人
A'6-E{ appointer 委任人
"UY lC0 S\ apportioned pro rata 按比例分摊
HkPdqNC& apportionment 分配；分摊
n:"0mWnL$y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L_`D apportionment formula 分摊方程式
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AeGh apportionment of estate duty 遗产税的分摊
7TW&=( appraisal 估价；评估
MX 7 Y1 appreciable growth 可观增长
=|LB,REN appreciable impact 显着影响
-JfqY?Ue_2 appreciable increase 可观增长
`c)[aP{vN appreciation 增值；升值
9 y}/ G appreciation against other currencies 相对其他货币升值
)k[{re appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Xl,707 appreciation tax 增值税
%`bn=~T^ appropriation 拨款；拨用；拨付
+v+Dkyf:V appropriation account 拨款帐目
y$8S+N?> Appropriation Bill 拨款法案
GLp~SeF# appropriation-in-aid system 补助拨款办法
w ,*#z approved assets 核准资产
&|fPskpy approved basket stock 认可一篮子证券
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Kh\>= approved budget 核准预算
,K15KN.' approved charitable donation 认可慈善捐款
RF[Uy?e s approved charitable institution 认可慈善机构
s5\<D7 approved currency 核准货币；认可货币
sK@]|9ci Q approved estimates 核准预算
dv cLZK approved estimates of expenditure 核准开支预算
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vWD approved overseas insurer 核准海外保险人
uCHM approved overseas trust company 核准海外信托公司
a! 3e Z, approved pooled investment fund 核准汇集投资基金
LG h# approved provident fund scheme 认可公积金计划
HDi_|{2^ approved provision 核准拨款
"cwvx8un approved redeemable share 核准可赎回股份
MX"M2>" pT approved regional stock 认可地区性证券
%RX!Pi}5+g approved retirement scheme 认可退休金计划
]T=o >% approved subordinated loan 核准附属贷款
&3Ry0?RET arbitrage 套戥；套汇；套利
zeshM8= arbitrageur 套戥者；套汇者
5cj&D74o arbitrary amount 临时款项
O/.8;.d;4Y arrangement 措施；安排；协定
f5z*AeI arrears 欠款
2)Q%lEm`SP arrears of pay 欠付薪酬
;TKsAU arrears of revenue 逾期未收税款；逾期未收的帐项
2WS Wfh articles of association 组织章程；组织细则；组织章程细则
Tmk'rOg5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
w~~[0e+E ascertainment of profit 确定利润
q*<FfO=eQ "Asia Clear" “亚洲结算系统”
#y8Esik Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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O+K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
j 9/hZqo Asian Development Fund [ADF] 亚洲发展基金
kl|m @Nxp Asian dollar bond 亚洲美元债券
BPSi e0 Asian dollar market 亚洲美元市场
-amNz.`[PR Asian dollar rate 亚洲美元利率
O[8wF86R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Am<){&XT
] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T"e"?JSRJ asked price 沽盘；喊价；索价；卖方报价
'soll[J assessable income 应评税入息
ZEB,Q ~ assessable loss 应评税亏损
=)%~QK {Y assessable profit 应评税利润
79 \SbB assessable value 应评税值
[U,hb1Wi3 assessed profit 估定利润
s( :N>K5* assessed value 经评估价值
PKZMuEEy, assessment 评税；评定；估价；评税单
-n:;/ere7- assessment number 评税编号；估价编号
g*W Y kv assessment of additional tax 补加税评税
*| ,ye5" assessment of performance 业绩评估；实绩评价
%<>|cO Assessor 评税主任
B$G9#G6pZ asset price bubbles 资产价格泡沫
h^f?rWD:nz asset-backed securities 具资产保证的证券
x| *m ok assets accretion 资产增值
* Na 8w'Q assets and liabilities 资产与负债
F!RP * assets betterment statement 资产递增表；资产改进表
&<F w assets lending 实物放款；有抵押贷款
Ny$N5/b!! assets of the company passing on the death 死者去世时转移的公司资产
bwK1XlfD.s assets pledged as security for liabilities 用作负债抵押的资产
V8 G.KA " assets portfolio 资产投资组合
~3$:C#"Dl assets price 资产价格
8aY}b($*ZI assets quality 资产质素
m[%P3 assets realization 资产变现
q4niA assets refinancing arrangement 资产再集资安排
8"ulAx74> assets securitization 资产证券化
M
y !;N1 assets situated outside Hong Kong 在香港以外地方的资产
;vUw_M{P=) assets stripping 削减资产；拆卖资产
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gF^ assets value 资产值
c^~R %Bx assignee 承让人
km,@yU assignment 转让；转让书；转让契
nu X`>Oy assignment of interest 权益转让
*>T@3G.{Rm assignment of letters patent and trade mark 专利证书及商标转让
zC rM~ assignment of property 物业转让；物业转让书
JD ~]aoH assignment right 转让权
KkSv2 3In assignor 转让人
h`D+NZtWm associate 有联系的人；有关连人士；相联者；合伙人；联系人
in> ?kbaG+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+
7nA; C associate member 附属会员
#U6~U6@ associated body corporate 相联法人团体
,o\~d ?4 associated company 相联公司；联属公司
B7n 1'? associated corporation 相联法团
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ce{! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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K 公认会计师公会〔英国〕
#&Zj6en}M] Association of Futures Exchange Brokers 香港期货经纪协会
Gdr7d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!Xzy: association of underwriters 承保人组织
V0*9Tnc assumption of control 接管
/< \do 1 assurance 担保；保险；转易；转易书
. WS 7gTw assurance of interest 权益的转易
7Pr5`#x# at 19XX price 按一九ＸＸ年价格计算
:+ AqY(Gz at a discount 按赔价计算；按贴水价格计算；打折扣
~Dj_N$_+9 at a premium 按溢价计算；按升水价格计算
Lmc"q FzK at call 通知付款；按通知
lmx'w at constant market price 按固定市价计算
{WuUzq` at constant price 按固定价格计算
#Q d"d3QG at cost 按成本计算
Gu%}B@ 4^ at current market price 按当时市价计算；按现时市价计算
TYedem<$ at current price 按当时价格计算；按现时价格计算
{+ WI>3 at factor cost 按要素成本计算；按生产要素成本计算
51puR8AG> at money-of-the-day price 按付款当日价格计算
*KPNWY9!W at or better 按指定或较佳价位〔买卖指令〕
)z7+%n TO at par 按面值计算；平价
\B n$b2j!% at sight 见票即付
JjG>$z at the close 按收市盘
ZRYHsl{F+ at the opening 按开市盘
2w:cdAv$ attestation 见证；见证条款
_'P!>C! at-the-money option 平价期权
I z)~h>-F attorney 受权人；受托代表人
$,jynRk7q attornment 新拥有人承认书
l_ycB%2e^ attributable profit 可归属利润
Gl5W4gW;& attributable share value 可归属股份价值
ANd#m9(x Auckland Stock Exchange 奥克兰证券交易所
_UUp+Hz auction 拍卖
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]Db<f auctioneer 拍卖商
k^\>=JTq= audit 审计；核数
tkEup& Audit Commission 审计署
=)2!qoE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ea!Z nld] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
P26YJMJ' audit review 帐目审查
oHx =Cg; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0^3@>> ^ audited account 审计帐目；经审计的帐目
~'/_q4 audited annual account 经审计的周年帐目
5OX5\ #Ux audited balance sheet 经审计的资产负债表
_" sFLe{
auditor 核数师；核数主任；审计师
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1;+\? auditor's certificate 核数师证明书；审计师证明书
3EX4 1)u auditor's report 核数师报告；审计师报告
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Aussie bond 澳元债券
+FYhDB~m austerity budget 紧缩预算
QfsTUAfR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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x#;r Australia All Ordinaries Index 澳洲所有普通股票指数
{1]Of'x' Australian Dollar [AUD] 澳元
ZTP&*+d Australian Options Market 澳大利亚期权市场
8(0q,7)y Australian Securities Commission 澳洲证券事务监察委员会
A[X~:p.^G Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2bt2h.a Australian Stock Exchange 澳大利亚证券交易所
;Z}V}B Austrian Schilling [ATS] 奥地利先令
qEB]Tj e [ authentication 认证；鉴证
.\b # 0w authority to purchase 委托购买证；委购书
\S"YLRn" authorization 认可；核准；授权；授权书
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0^_|" authorization by direction 指示授权
/(skIvE | authorization by instruction 指令授权
!_=3 Dz authorization by warrant 令状授权
hh"=|c authorization of unit trust 单位信托的认可
(Y?" L_pC authorized agent 指定代理人
[<7Vv_\Q authorized capital 法定资本
)6Qk|gIu( authorized clerk 出市员
OcGHMGdn authorized dealer 认可交易商
w1P8p>vA1 authorized financial institution 认可财务机构
r2
o-/$ authorized fund 认可基金
_sp/RU,J-3 authorized fund house 获授权的基金公司；认可基金公司
s1NRUV2E authorized institution 认可机构
:1\QM'O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=H2.1 :' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E cW$'> ^ authorized insurer 获授权保险人；获认可承保人
+BE_K_56 authorized investment 特准投资项目
C~a- R# authorized person 获授权人
\i$WXW ]| authorized representative 获授权代表
rWMG_eP: authorized share capital 法定股本
PEX(*GS automated quotation system 自动报价系统
'74-rL:i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o%\ pI% 自动交易系统〔香港期货交易所有限公司〕
ok7yFm1\ automatic adjustment mechanism 自动调整机制
@}@J$ g automatic adjustment system 自动调整系统
f.&Y_G3a< Automatic Clearing House 自动票据交换所
OA3 * "d* automatic exchange rates accumulation system 自动化汇率累集系统
&GH ,is Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#v`J]I)$ automatic teller machine [ATM] 自动柜员机
~#jD/ autopay 自动转帐
=e$6o 2!'} available assets 可用资产
eb>YvC available fiscal reserve 现存财政储备
v(2|n}qY available profit 可用利润
= A;B-_c Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ghd*EXrF
H average 平均；平均数；海损
pg'3j3JW$ average basic salary 平均基本薪金
\; Ywr3 average consumer expenditure 平均消费开支；一般消费开支
53cW`F average cost 平均成本
j Pf*qe>U average cost of land production 增辟土地平均成本
fUg I*V average daily turnover 平均每日成交额
4#BoS9d2I< average daily wage rate 平均每日工资率
)R`w{ V average expenditure pattern 平均开支模式
< l%3P6| average growth rate 平均增长率
x0!5z1KQh average net fixed assets 固定资产平均净值
;Y>c egG\ average of relatives 相对价格平均数
$!_]mz6* average price 平均价格
\#; -C< [b average propensity to consume 平均消费倾向；一般消费倾向
(S["
a k average propensity to save 平均储蓄倾向；一般储蓄倾向
jTJ]: EN average rate 平均率
T7{Z0- average revenue 平均收入；平均收益
.<C}/Cl average stock 平均库存；平均存货
*n=NBkq%/! average yearly rent 平均年租
xW;-=Q avoidance of double taxation 避免双重课税
GKNH{|B$D avoidance of tax 避税
