A:
}v|[h[cZ A share Ａ股；甲类股份
^`C*";8Q abatement of tax 减税；减扣免税额
&^Q~G>A ABN AMRO Bank N.V. 荷兰银行
/U Rj$ | above-the-line expenditure 线上项目支出；经常预算支出
C
@[9 L B above-the-line receipt 线上项目收入；经常预算收入
9%hB ABSA Asia Limited 南非联合亚洲有限公司
-T ="Ml & absolute change 绝对数值变更
s_e#y{ {C2 absolute expenditure 实际开支
X]qp~:4G absolute guideline figure 绝对准则数字
kO\&mL&
qD absolute interest 绝对权益
kTe<1^,m absolute order of discharge 绝对破产解除令
FU3I K 3} absolute profit margin 绝对利润幅度
< 8}9s9Nk absolute value 实值；绝对值
T)?@E/VaS absolutely vested interest 绝对既得权益
WlJRK M2 absorbed cost 已吸收成本；已分摊成本
<zWQ[^ absorption 吸收；分摊；合并
Bf}0'MK8zQ absorption rate 吸收率；摊配率；分摊率
r -DD*'R ACB Finance Limited 亚洲商业财务有限公司
4xC6#:8 acceptable form of reciprocity 合理的互惠条件
!P3tTL!*L acceptable rate 适当利率；适当汇率
kJ:5msKwC acceptance agreement 承兑协议
(T K
cSVR acceptance for honour 参加承兑
G37L 9IG-M acceptor 承兑人；接受人；受票人
^rZ+H@p:6 acceptor for honour 参加承兑人
J'&? =| accident insurance 意外保险
^|axt VhMO Accident Insurance Association of Hong Kong 香港意外保险公会
X=RmCc$: accident insurance scheme 意外保险计划
78}%{7YY accident year basis 意外年度基准
iO#xIl< accommodation 通融；贷款
Czl 8Q oH accommodation bill 通融票据；空头票据
+/^q"/f F accommodation party 汇票代发人
&b:Zln.j account balance 帐户余额；帐户结余
#B{F{,vlu, account book 帐簿
=$`")3y3 account collected in advance 预收款项
(#>5j7i8# account current book 往来帐簿
.6]cu{K( account of after-acquired property 事后取得的财产报告
W;j)ux7jMY account of defaulter 拖欠帐目
ntUVhIE0 account payable 应付帐款
!Kn+*' # account payee only [A/C payee only] 只可转帐；存入收款人帐户
cF6@.) account receivable 应收帐款
(>% Vj account receivable report 应收帐款报表
)F iU1E account statement 结单；帐单；会计财务报表
.St h account title 帐户名称；会计科目
%JU23c* accountant's report 会计师报告
a*@Z^ 5f Accountant's Report Rules 会计师报告规则
60gn`s,, accounting and auditing procedure 会计与审计程序；会计与核数程序
mTu9'/$( Accounting Arrangements 《会计安排》
5 BG&r*U accounting basis 会计基础
CKK5+ accounting by Official Receiver 破产管理署署长呈交的帐目
W;*vcb P Accounting Circular 《会计通告》
EG=>F1&M accounting class 会计类别
W5yu`Br accounting date 记帐日期；会计结算日期
+2enz!z#k accounting for money 款项核算
r/w@Dh]{_ Accounting Officer 会计主任
-&^( T accounting period 会计报告期；会计期
{;gWn' aq accounting policy 会计政策；会计方针
@MVZy accounting practice 会计惯例
DWO : accounting principle 会计准则
0iq$bT| accounting record 会计记录
z~;qDf| I accounting report 会计报告
{
^k,iTx
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W_lNvzag Accounting Society of China 中国会计学会
X=}0+ W accounting statement 会计报表
@)Y7GM+^ accounting system 会计制度；会计系统
YS6az0ie accounting transaction 会计事项；帐务交易
MA QY/s~F accounting treatment 会计处理
^Rh ~+ accounting year 会计年度
{:+^[rer j accretion 增值；添加
U/l ra&P accrual 应计项目；应累算数目
Y'":OW#oN accrual basis 应计制；权责发生制
DdW8~yI& accrual basis accounting 应计制会计；权责发生制会计
745PCC'FK accrue 应累算；应计
lY,1 w accrued benefit 应累算利益
0|k[Wha# accrued charges 应计费用
/9gMcn9EB accrued cumulative preference share dividend 应累算的累积优先股股息
JVCgYY({KQ accrued expenses 应累算费用
!I
P* accrued interest payable 应付利息；应计未付利息
I!@` _Q9N accrued interest receivable 应收利息；应计未收利息
(8/xSOZ[ accrued right 累算权益
|W[rywxx accruing profit 应累算的利润
J@-9{< accumulated fiscal reserve 累积财政储备
@Kb~!y@G accumulated profit 累积利润；滚存溢利
}tq9 /\ accumulated reserve 累积储备
rkXSy g b accumulation of surplus income 累积收益盈余
X0L{#U acquired assets 既得资产
O acquisition 收购；购置；取得
U5s]dUs ( acquisition cost 购置成本
'GT`% c k acquisition expenses 购置费用
)^xmy6k acquisition of 100% interest 收购全部股权
1a4 $.
{ acquisition of control 取得控制权
!0_Y @>2 acquisition of fixed assets 购置固定资产
V,,iKr@TG acquisition of shell “买壳”
"lAS
<dq acquisition price 收购价
FV, SA3 act of God 天灾
mjc:0hH acting partner 执事合伙人
09i[2n;O active market 买卖活跃的市场；交投畅旺的市场；旺市
7guxkN# active partner 积极参与的合伙人
Unk+@$E& active trading 交投活跃
4H '&5 actual circulation 实际流通
%^A++Z$` actual cost 实际成本
qa#F}aGd actual expenditure 实际开支；实际支出
^DJ U99
actual income 实际入息；实际收入；实际收益
T!$HVHh&,} actual market 现货市场
LZ$!=vg4 actual price 现货价；实际价格
`84yGXLK actual profit 实际利润
x$4'a~E actual quotation 实盘；实际价位；实际报价
XA k l,Y actual year basis 按实际年度计算
3 mpjSL actuals 实货
_ 3JTHf<+ actuarial investigation 精算调查
CKx} .<_ actuarial principle 精算原则
6 d6SP)|j actuarial report 精算师报告
M6n.uho/ Actuarial Society of Hong Kong 香港精算学会
I#%-A actuarial valuation 精算师估值
I<f M8t.Y> actuary 精算师
&Kwt vUN{ ad referendum agreement 暂定协议；有待覆核的协定
Q4 S8NqE ad valorem duty 从价税；按值征税
D7wWk
,B ad valorem duty system 从价税制
e70*y'1fu ad valorem fee 从价费
%oQj^r!Xd ad valorem tariff 从价关税
1EB`6_>y additional allowance 额外免税额
s^<
oU additional amount for unexpired risk 未过期风险的额外款额
P]^]
T}5 additional assessable profit 补加应评税利润
J]e&z5c additional assessment 补加评税
2j|Eh
additional commitment 额外承担
".=EAXVU additional commitment vote 额外承担拨款
OC.@C}u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
M3;B]iRQD additional dependent parent allowance 供养父母额外免税额
->UrWW^ additional provision 额外拨款
v.J#d>tvf additional stamp duty 附加印花税
~KvCb3~X additional tax 补加税罚款；补加税款
$'w l{D" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7 |A,GH adjudged bankrupt 被裁定破产
y+<HS]vyV adjudicated bankrupt 裁定破产人
n_Dhq (. adjudication fee 裁定费；评定印花税额手续费；评估契据费
l "Q8 ` adjudication of bankruptcy 裁定破产；宣告破产
m5*RB1 adjudication of insolvency 裁定无力偿还债务
3._fb AN%e adjusted actual 经调整的实数；调整后的实数
\ Ld7fP adjusted current assets 经调整的流动资产；调整后的流动资产
ch bs9y0 adjusted figure 经调整的数字；调整后的数额
X+ jSB, adjusted liabilities 经调整的负债；调整后的负债
Vy VC#AK, adjusted loss 经调整的亏损；调整后的亏损
/PlsF adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
x R3A4 m adjusted profit 经调整的利润；调整后的利润
"a7 d`l: adjusted surplus 经调整的盈余额；调整后的盈余额
:7zI! edu adjusted value 经调整的价值；调整后的价值
64cmv}d _ adjustment 调整；修订；理算〔保险〕
it@s(1EO# adjustment centre 调剂中心
D=$<E x^p adjustment lag 调整过程的时间差距；调整时差
ml2HA4X&$Y adjustment mechanism 调整机制
8V= o%[t adjustment of loss 亏损调整
fq'Of
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~1oD7=WN adjustment range 调整幅度
C_/o ORvK administered exchange rate 受管制汇率
a6OT2B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
A
|B](MW%O administration expenses 行政费用
1d6pQ9 N administration fee 手续费；行政费
|ou k;r24V administration in bankruptcy 破产管理
Uw!v=n3#! administration order 遗产管理令
WF7RMQ51j administrator 管理人；遗产管理人
J0k~% administrator of the estate 遗产管理人
kp|reKM/ admission of debt 债项承认书
5;*C0m2%i admission of proof 接纳债权证明
k-/$8C advance 放贷款项；垫付款项；预支款项；预付款项
uVocl,?.L advance account 暂支帐目；预付款帐户
5s9~rm advance compensation 预付补偿金
q Z.\GHS advance from shareholder 股东垫款
{lA@I*_lj advance pending reimbursement 预支以待日后付还
mdd~B2 "el advanced economy 先进经济体系
JB7]51WH@ advancement 预付；预付财产
&}ow-u9c3 advances warrant 垫款令
/uWON4 advancing 贷出
YL+W 4 ld adverse balance 逆差
RPu-E9g@ adverse exchange 逆汇
`:&{ /|uP7 advertisement addressed to shareholders 在报章刊登的致股东通告
- p }]r advice for collection 托收通知书
'1 + Bgf advice of drawing 提款通知书；汇票通知书
(46)v'? advice of payment 付款通知
bPEAG=l "- Advisory Committee [Securities and Futures Commission]
Fei$94 a 谘询委员会〔证券及期货事务监察委员会〕
,>Q,0bVhH0 Advisory Committee on Diversification 经济多元化谘询委员会
5 sH ee, affidavit 誓章；遗产申报誓章
U+z&jdnhDR affidavit of no receipt 述明无收款的誓章
Wi l +"[Ge affiliate 联号；联营公司；附属公司
2= _.K( affiliated company 附属公司；联号；联营公司
#"|Ey6& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
cVMTT]cj1 affordability 负担能力
~H.;pJ{ 8 African Development Bank [AfDB] 非洲开发银行
\a#2Wm after-acquired property 事后取得的财产
8I'?9rt2M after-hours dealing 市后交易
bYz:gbs]4| after-tax profit 税后盈利；税后利润；税后溢利
7%tn+ agency agreement 代理协议
&fcRVku agency expenses 代理机构的开支
U"Y$7~ agency fee 代理费
QB7<$Bp Agency Law 《代理法》
{ !w]t?h agent 代理人；承销人
l6~eb=u;9g agent of company 公司代理人
p5*Y&aKj agent's fee 代理人费；经纪费
$FoNEr&q aggregate 总计；总数；总体数字
9"rATgN1 aggregate amount 总款额；总额
px*MOHq K aggregate assets and liabilities 总体资产与负债
Z7Kc`9.0| aggregate at constant price 按固定价格计算的总体数字
5R4 dN=L*1 aggregate demand 总需求
9M6&+1XE aggregate gross position 总持仓量
_> *"6 aggregate limit 总限额
q/Q* 1 aggregate of salaries tax 合计薪俸税
e :#\Oh aggregate performance 总体表现；总体业绩
@RjLDj+)S aggregate supply 总体供应
v{9eEk1 aggregate surplus 总盈余
O;w';}At aggregate total 整体总额
^6=nL <L aggregate value 总值；合计价值
SFjN 5u aggregated basis 合计基准
q&vr;f B2 aggregated net chargeable income 合计应课税入息实额
j<c_*^/'9 aggregation 合并计算；合计；总和
T M+7>a$ aggregation of incomes of husband and wife 夫妇入息合并计算
8L#sg^1V aggregation of property 财产的总和
D`ZYF)[}J agio 差价；贴水
r`=d4dK- 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》
mVxS[Gq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)9*WmF c+# 《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》
*]L M2J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
NH{0KZ
R 《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》
uJ[dO} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\Tc$P# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
S&a 44i agreement for a settlement 授产协议
g
{00i agreement for assignment 转让协议
7"gy\_M agreement for sale 售卖协议；买卖协议
t((0]j^ agreement for sale and purchase 买卖协议
vm(% u!_P agreement for the payment of interest 支付利息协议
Co'dZd( agreement for the repayment of money 还款协议
A9"ho}< agreement of reinsurance 再保险协议
- kJ`gdS Agricultural Bank of China 中国农业银行
8?PNyO-Wt5 air passenger departure tax 飞机乘客离境税
gw H6r3=y( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=0Nd\ airport tax 机场税
'b- }K DP alcohol duty 酒精税
X0m\
alienation 让与；让渡；转让
EfOJ%Xr[,l alimony 生活费；赡养费
1&dWt_\ All Ordinaries Index [AOI] 所有普通股指数
m^wY RA. all risks 全险；综合险
qwN-VCj All Sales Record for Stock Market 《股票市场成交报告》
oOuWgr]0 Allied Capital Resources Limited 新联财务有限公司
u~K4fP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7&X^y+bMe6 allocation letter 拨款信件
9N9;EY -U allocation of fund 分配款项；预留款项
=KX:&GU allocation of profit 利润分配；溢利分配
NK#f Gz*,( allocation warrant 拨款令
k?_Miqr allotment 分配；配股
qp 7>_B allotment notice 股份配售通知；配股通知
NJ| 8##Z> allotment of shares 股份分配
GSk;~^l allowable 可获宽免；免税的
-G{}8GM allowable business loss 可扣除的营业亏损
#{0c01JZ allowable expenses 可扣税的支出
RJ0w3T]7 allowance 免税额；津贴；备抵；准备金
;lP) allowance for debts 债项的免税额
]g: VvTJ;? allowance for depreciation by wear and tear 耗损折旧免税额
mX
%; allowance for funeral expenses 殡殓费的免税额
Mq$e5&/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
BsxQW`>^y allowance for repairs and outgoings 修葺及支出方面的免税额
f;QWlh"9 allowance to debtor 给债务人的津贴
NbSwn }e_ alteration of capital 资本更改
=x= #Etj| alternate trustee 候补受托人
|S/nq_g] amalgamation 合并
=l
{>-`: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5{{u #W%= ambit of charges 征税范围；收费范围
%KqXtc`O amended valuation 经修订的估值
MgA6 /k American Commodities Exchange 美国商品交易所
u{HB5QqK American Express Bank Limited 美国运通银行
4-s Uy American Stock Exchange 美国证券交易所
t;
"o,T amortization 摊销
'l2`05 amount due from banks 存放银行同业的款项
9Czc$fSS t amount due from banks abroad 存放海外银行同业的款项
Ur_~yX]Mo amount due from holding companies 控股公司欠款
m+CvU?)gJ amount due from local banks 存放本港银行同业的款项
[N{Rd[{QTL amount due to banks 银行同业的存款
z 55P~p amount due to banks abroad 海外银行同业的存款
?L'ijzP amount due to holding companies 控股公司存款
2nk}'HBe amount due to local banks 本港银行同业的存款
pm^[ve amount due to outport banks 外埠银行同业的存款
NKO5c?ds amount for note issue 发行纸币的款额
k5|h8%h8 amount of bond 担保契据的款额
x#U?~6.6 amount of consideration 代价款额
]GRPx h amount of contribution 供款数额
nNf/$h#;O amount of indebtedness 负债款额
o: qB#8X amount of principal of the loan 贷款本金额
\T>f+0=4 amount of rates chargeable 应征差饷数额
e)O6k7U$ amount of share capital 股本额
nXXyX[c4e amount of sums assured 承保款额
^ IY1^x amount of variation 变动幅度
\=1k29O amount of vote 拨款数额
=Bl#CE)X amount payable 应付款额
H~fZA)W 4Y amount receivable 应收款额
$kg!XT{ V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O]`CSTv'_ analysis 分析
j$BM$q/c ancillary risk 附属风险
F?3a22Zg# annual account 周年帐目；周年帐目报表；年度决算；年结
> AJtoJ=j annual accounting date 年结日期
s <td n[d annual allowance 每年免税额；年积金；年度津贴；年津
yo3'\I annual balance 年度余额
gFJd8#6t annual disposable income 每年可动用收入
/&a [D 2 annual estimates 周年预算
VcA87*pel annual fee 年费
YaDr6) annual general meeting 周年大会
Sky!ZN'I annual growth rate 年增率；每年增长率
Xrc0RWXB8 annual long-term supplement 长期个案每年补助金
7\<#z| annual pensionable emolument 可供计算退休金的年薪
c)+IX;q-C annual report 年报
0Kq\ oMn Annual Report on the Consumer Price Index 《消费物价指数年报》
T-uI CMEf annual return 周年报表；周年申报表；每年报税表格
5_#wOz0u$ Annual Return Rules 《周年报表规则》
M{ 1't annual review of consumer prices 每年消费物价回顾
] =7}Y%6 annual roll-forward basis 逐年延展方式
l\JoWL annual salary 年薪
)FYz*:f>& annual statement 年度报表；年度决算表
NbSkauF~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
X^7bOFWE annuitant 年金受益人
zq8LQ4@ay annuity 年金
[*Wq 6n annuity contract 年金合约
C([TolZ annuity on human life 人寿年金
>^{}Hjt antecedent debt 先前的债项
$s5LzJn ante-dated cheque 倒填日期支票
V_$ BZm%8J anticipated expenditure 预期开支
L6O* aZ| anticipated net profit 预期纯利
5f j m r anticipated revenue 预期收入
fMy7pXa_ anti-inflation measure 反通货膨胀措施
b~z1%? anti-inflationary stance 反通货膨胀立场
">j}!n
8J apparent deficit 表面赤字
<%B sb}h, apparent financial solvency 表面偿债能力
9Y3_.qa(. apparent partner 表面合伙人
c\065#f! application for personal assessment 个人入息课税申请书
>iDV8y application of fund 资金应用
`a*[@a# application to release as liquidator and to destruct the books of accounts and documents
$b
QD{ { 申请免除清盘人职务及毁灭帐簿与文件
N[~ RWg appointed actuary 委任精算师
iG!tRNQ{y appointed auditor 委任核数师；委任审计师
Dqs{ n?@n appointed trustee 委任的受托人
$_o nSYWr appointer 委任人
%@Bl,!BJ, apportioned pro rata 按比例分摊
!X*+Ct^ apportionment 分配；分摊
Vr+X!DeY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l q~^&\_# apportionment formula 分摊方程式
oqc89DEbJ apportionment of estate duty 遗产税的分摊
An{`'U(l appraisal 估价；评估
qk<( iVUO appreciable growth 可观增长
kFg@|#0v9 appreciable impact 显着影响
gG!L#J? appreciable increase 可观增长
c_"]AhV~Mg appreciation 增值；升值
9LI #&\lba appreciation against other currencies 相对其他货币升值
|7LhE+E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
. K s%ar appreciation tax 增值税
L'iENZ I$ appropriation 拨款；拨用；拨付
tURjIt,I appropriation account 拨款帐目
@G@,)`p4? Appropriation Bill 拨款法案
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!GiZ" 7 appropriation-in-aid system 补助拨款办法
J^m#984 approved assets 核准资产
E_[|ZrIO&* approved basket stock 认可一篮子证券
d kVF approved budget 核准预算
dDK4I3a approved charitable donation 认可慈善捐款
#N.W8 mq approved charitable institution 认可慈善机构
|4^us|XY approved currency 核准货币；认可货币
UzTFT:\ approved estimates 核准预算
0K <y
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{OtD +% approved overseas insurer 核准海外保险人
c07'mgsU approved overseas trust company 核准海外信托公司
pnl7a$z approved pooled investment fund 核准汇集投资基金
Uus%1hC%a approved provident fund scheme 认可公积金计划
?%-VSL>$w= approved provision 核准拨款
Up*1j:_O approved redeemable share 核准可赎回股份
ND $m|V-C approved regional stock 认可地区性证券
I|8'#QX approved retirement scheme 认可退休金计划
0}tf*M+a approved subordinated loan 核准附属贷款
2.)xWCG arbitrage 套戥；套汇；套利
c5C 2xE}T arbitrageur 套戥者；套汇者
094~ s arbitrary amount 临时款项
WT; 4J<O/ arrangement 措施；安排；协定
.0+= #G> arrears 欠款
:Aj8u\3!@ arrears of pay 欠付薪酬
GrPKJ~{6 arrears of revenue 逾期未收税款；逾期未收的帐项
ieo Naq articles of association 组织章程；组织细则；组织章程细则
Fjch<gAofS Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
& \),V 1" ascertainment of profit 确定利润
s\O4D*8 "Asia Clear" “亚洲结算系统”
-!V+>.Oh Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Hz~?"ts@; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Yz7H@Y2i Asian Development Fund [ADF] 亚洲发展基金
q$RJ3{Sf Asian dollar bond 亚洲美元债券
6Y9F U Asian dollar market 亚洲美元市场
,\8F27 Asian dollar rate 亚洲美元利率
a@4
Z x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p)2
!_0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Ck.L sL- asked price 沽盘；喊价；索价；卖方报价
rH Y SS0*3 assessable income 应评税入息
G8AT]
= assessable loss 应评税亏损
paCC'*bv assessable profit 应评税利润
:x88 assessable value 应评税值
6bPoC$<Z assessed profit 估定利润
w1U2cbCr/ assessed value 经评估价值
wz X(]BG assessment 评税；评定；估价；评税单
[.:SV|AF# assessment number 评税编号；估价编号
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?uH Am assessment of additional tax 补加税评税
jEU`ko_ assessment of performance 业绩评估；实绩评价
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0)i Assessor 评税主任
v 3\
| asset price bubbles 资产价格泡沫
B\^myg4 asset-backed securities 具资产保证的证券
)c*NS7D~f assets accretion 资产增值
0APh=Alq assets and liabilities 资产与负债
^i+ d 3 assets betterment statement 资产递增表；资产改进表
5>CmWMQ assets lending 实物放款；有抵押贷款
(B+ CI%=
D assets of the company passing on the death 死者去世时转移的公司资产
Q+bZZMK5,U assets pledged as security for liabilities 用作负债抵押的资产
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2HKs assets portfolio 资产投资组合
}OZut! _ assets price 资产价格
l/*NscYtQ assets quality 资产质素
6="Qwrk assets realization 资产变现
0SS,fs <w3 assets refinancing arrangement 资产再集资安排
J n>3c assets securitization 资产证券化
P'}WmE'B}F assets situated outside Hong Kong 在香港以外地方的资产
C?dQ
QB$ assets stripping 削减资产；拆卖资产
Od n`q= assets value 资产值
)T0%<(J assignee 承让人
\iL{q^Im assignment 转让；转让书；转让契
py|ORVN(Z assignment of interest 权益转让
z3Id8G&> assignment of letters patent and trade mark 专利证书及商标转让
=#=<%HPT assignment of property 物业转让；物业转让书
@kh:o\ assignment right 转让权
'0b!lVe assignor 转让人
n <,:;0{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
<DeC^[-P Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3 bK.8 associate member 附属会员
|NMf ' $ associated body corporate 相联法人团体
x)}. @\&% associated company 相联公司；联属公司
&JUHm_wd&S associated corporation 相联法团
fI<|]c}P&J Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1J m'9iy3 公认会计师公会〔英国〕
o,NTI h Association of Futures Exchange Brokers 香港期货经纪协会
vM3 b\y p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|-)2 D=P association of underwriters 承保人组织
3[{RH *nHD assumption of control 接管
wqnrN6$jf assurance 担保；保险；转易；转易书
eeMeV> assurance of interest 权益的转易
sOVbz2 \yb at 19XX price 按一九ＸＸ年价格计算
;15 j\{r at a discount 按赔价计算；按贴水价格计算；打折扣
]`+J!G, at a premium 按溢价计算；按升水价格计算
U3 t$h at call 通知付款；按通知
] S0t K at constant market price 按固定市价计算
ioW&0?,Ym at constant price 按固定价格计算
Z:( Zy at cost 按成本计算
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lZRi-P at current market price 按当时市价计算；按现时市价计算
[LF<aR5 at current price 按当时价格计算；按现时价格计算
^QG;:.3v at factor cost 按要素成本计算；按生产要素成本计算
h4,g pV>t at money-of-the-day price 按付款当日价格计算
9M12|X\]8 at or better 按指定或较佳价位〔买卖指令〕
}+@GgipyO. at par 按面值计算；平价
2/dvCt6 N at sight 见票即付
#jqcUno at the close 按收市盘
V|\dnVQ'-% at the opening 按开市盘
Zb Ag^2 attestation 见证；见证条款
(/i? Fd at-the-money option 平价期权
?+P D?c7 attorney 受权人；受托代表人
0PP5qeqN2n attornment 新拥有人承认书
~fF_]UVq3 attributable profit 可归属利润
c3__=$)'kP attributable share value 可归属股份价值
zk++#rB Auckland Stock Exchange 奥克兰证券交易所
,@Fde=L w auction 拍卖
vk><S|[n auctioneer 拍卖商
Mn<#rBE B audit 审计；核数
P:OI]x 4 Audit Commission 审计署
) .$ q9G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,&F4|{ 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〕
a f- audit review 帐目审查
a(#aEbN?d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<rn26Gfr audited account 审计帐目；经审计的帐目
Gnthz 0\]{ audited annual account 经审计的周年帐目
EEJ OJ< audited balance sheet 经审计的资产负债表
"3; b,<0 auditor 核数师；核数主任；审计师
'eYM;\%(' auditor's certificate 核数师证明书；审计师证明书
b XNM.K auditor's report 核数师报告；审计师报告
6%A_PP3Z Aussie bond 澳元债券
A. 5`+ austerity budget 紧缩预算
i-FsA Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b#[EkI 0@ Australia All Ordinaries Index 澳洲所有普通股票指数
SJ8CBxA Australian Dollar [AUD] 澳元
HU1ZQkf Australian Options Market 澳大利亚期权市场
bu:%"l Australian Securities Commission 澳洲证券事务监察委员会
`JAM]qB" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
X/qLg+X Australian Stock Exchange 澳大利亚证券交易所
Tg jM@ir Austrian Schilling [ATS] 奥地利先令
`^mY*Cb e authentication 认证；鉴证
BM>'w,$KL authority to purchase 委托购买证；委购书
d Wi:V 7t+ authorization 认可；核准；授权；授权书
[/V i*Z authorization by direction 指示授权
oYmLJzCf authorization by instruction 指令授权
78UE?) X" authorization by warrant 令状授权
%0Mvd;#[ authorization of unit trust 单位信托的认可
pd\x^F`sk. authorized agent 指定代理人
_ `~\zzUZ authorized capital 法定资本
efrVF5,y? authorized clerk 出市员
[XbNZ6 authorized dealer 认可交易商
%8c2d authorized financial institution 认可财务机构
M "\j7( authorized fund 认可基金
|r<#>~* authorized fund house 获授权的基金公司；认可基金公司
+ t7n6 authorized institution 认可机构
?,z/+ /: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
a d#4W0@S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Oe)B.{;Ph authorized insurer 获授权保险人；获认可承保人
\r`><d authorized investment 特准投资项目
}!9KxwC( authorized person 获授权人
.P#+V$q hv authorized representative 获授权代表
lS96sjJp@ authorized share capital 法定股本
w#!b #TNc automated quotation system 自动报价系统
a+=. (g Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
DFM~jlH 自动交易系统〔香港期货交易所有限公司〕
(N^tg8 Z< automatic adjustment mechanism 自动调整机制
6d{&1-@> automatic adjustment system 自动调整系统
(iJ9ekB Automatic Clearing House 自动票据交换所
3 aU WQP2 automatic exchange rates accumulation system 自动化汇率累集系统
J.Fy0W@+k4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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y7tjar^ automatic teller machine [ATM] 自动柜员机
$2/v8 autopay 自动转帐
]L/AW available assets 可用资产
krMO<(x+ available fiscal reserve 现存财政储备
Ba# wW
E available profit 可用利润
chakp!S= Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Vk:] aveW average 平均；平均数；海损
)cV*cDL1j average basic salary 平均基本薪金
sLze/D_M* average consumer expenditure 平均消费开支；一般消费开支
kCHYLv3. average cost 平均成本
tl"?AQcBR average cost of land production 增辟土地平均成本
yOswqhz average daily turnover 平均每日成交额
Yaix\*II average daily wage rate 平均每日工资率
LK:J kjp^ average expenditure pattern 平均开支模式
C
)J@`E average growth rate 平均增长率
2>*b.$g average net fixed assets 固定资产平均净值
|))O3]- average of relatives 相对价格平均数
nh]}KFO h average price 平均价格
-$sVqR>_ average propensity to consume 平均消费倾向；一般消费倾向
+rFAo00E| average propensity to save 平均储蓄倾向；一般储蓄倾向
g > pvcf( average rate 平均率
%CIR N} average revenue 平均收入；平均收益
3%L @=q average stock 平均库存；平均存货
E+z"m|G average yearly rent 平均年租
<44A*ux avoidance of double taxation 避免双重课税
kHb H{]) avoidance of tax 避税
