A:
J Sg$wi8 A share Ａ股；甲类股份
_Y[bMuUb= abatement of tax 减税；减扣免税额
[ 66! bM& ABN AMRO Bank N.V. 荷兰银行
(%:c#;# above-the-line expenditure 线上项目支出；经常预算支出
9<)NvU^-r above-the-line receipt 线上项目收入；经常预算收入
(Clkv ABSA Asia Limited 南非联合亚洲有限公司
-B\HI*u absolute change 绝对数值变更
i @R
1/M absolute expenditure 实际开支
c7E11 \%&Z absolute guideline figure 绝对准则数字
'XBFv9& absolute interest 绝对权益
7`hP?a= absolute order of discharge 绝对破产解除令
&(mR>
mT absolute profit margin 绝对利润幅度
lUiL\~Gq absolute value 实值；绝对值
/[>sf[X\I9 absolutely vested interest 绝对既得权益
T${Q.zHY[! absorbed cost 已吸收成本；已分摊成本
50C absorption 吸收；分摊；合并
6B
?twh) absorption rate 吸收率；摊配率；分摊率
ivz5H (b ACB Finance Limited 亚洲商业财务有限公司
-[DOe?T acceptable form of reciprocity 合理的互惠条件
wg]LVW} acceptable rate 适当利率；适当汇率
@jlw_ob2g acceptance agreement 承兑协议
O5t[ acceptance for honour 参加承兑
O s.4 ) acceptor 承兑人；接受人；受票人
4I? ^ t" acceptor for honour 参加承兑人
'oC)
NpnH accident insurance 意外保险
_H=Uwi_g Accident Insurance Association of Hong Kong 香港意外保险公会
~BkCp pI accident insurance scheme 意外保险计划
g
SAt@2*U2 accident year basis 意外年度基准
U~l$\ c accommodation 通融；贷款
BIWW Mg accommodation bill 通融票据；空头票据
P_p<`sC9 accommodation party 汇票代发人
)D82N`c2\i account balance 帐户余额；帐户结余
M+ 9 gL3W account book 帐簿
#`X?=/q account collected in advance 预收款项
)Iq <+IJ account current book 往来帐簿
:Qf '2.h) account of after-acquired property 事后取得的财产报告
f.` *Qg L account of defaulter 拖欠帐目
QW~1% ` account payable 应付帐款
V}NbuvDB@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
e01epVR; account receivable 应收帐款
?#YE`] account receivable report 应收帐款报表
CoAv Sw account statement 结单；帐单；会计财务报表
VgC2+APg account title 帐户名称；会计科目
p`#R<K accountant's report 会计师报告
M|(Q0 _8
Accountant's Report Rules 会计师报告规则
q,U+ qt accounting and auditing procedure 会计与审计程序；会计与核数程序
f!
.<$ih Accounting Arrangements 《会计安排》
_aMPa+D=P accounting basis 会计基础
%\Mo-Ow! \ accounting by Official Receiver 破产管理署署长呈交的帐目
6;qy#\}2 Accounting Circular 《会计通告》
B[?CbU accounting class 会计类别
Y,e B| accounting date 记帐日期；会计结算日期
Sw^u3 accounting for money 款项核算
~ Pah oRS Accounting Officer 会计主任
\qK &q accounting period 会计报告期；会计期
nSAdCJ;4 accounting policy 会计政策；会计方针
wtV#l4 accounting practice 会计惯例
fCobzDy
accounting principle 会计准则
g]yBA7/S" accounting record 会计记录
fG w9! accounting report 会计报告
R=
o2K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'xg
Lt ( Accounting Society of China 中国会计学会
%(G* , accounting statement 会计报表
2q4<t:! accounting system 会计制度；会计系统
PO 7Lf#9] accounting transaction 会计事项；帐务交易
/mu*-,a eX accounting treatment 会计处理
JyOo 1E. accounting year 会计年度
c+nq] xOs' accretion 增值；添加
kO*$"w#X[p accrual 应计项目；应累算数目
TLe~y1dwY= accrual basis 应计制；权责发生制
T+k{W6 accrual basis accounting 应计制会计；权责发生制会计
2WVka accrue 应累算；应计
(<oy N7 NT accrued benefit 应累算利益
?r 2 ` Q accrued charges 应计费用
l.bYE/F0& accrued cumulative preference share dividend 应累算的累积优先股股息
pW sDzb6?% accrued expenses 应累算费用
Gvqxi| accrued interest payable 应付利息；应计未付利息
T+K ):u g accrued interest receivable 应收利息；应计未收利息
YgV81 7OV accrued right 累算权益
zXxT%ZcCj accruing profit 应累算的利润
)fSOi| |C accumulated fiscal reserve 累积财政储备
6Yxh9*N~] accumulated profit 累积利润；滚存溢利
YL E!m ? accumulated reserve 累积储备
qF-@V25P accumulation of surplus income 累积收益盈余
W= qVc acquired assets 既得资产
7 uKY24 acquisition 收购；购置；取得
`o8/(`a acquisition cost 购置成本
sp PNr acquisition expenses 购置费用
oVfLnI ; acquisition of 100% interest 收购全部股权
&,CiM0 acquisition of control 取得控制权
hL;(C) ( acquisition of fixed assets 购置固定资产
o,8T Dg acquisition of shell “买壳”
Q_X.rUL0w acquisition price 收购价
in- HUG act of God 天灾
"#oHYz3D acting partner 执事合伙人
dl@%`E48w active market 买卖活跃的市场；交投畅旺的市场；旺市
ouFYvtF g active partner 积极参与的合伙人
]cMqahaY active trading 交投活跃
u=7J /!H7^ actual circulation 实际流通
7.#F,Ue_0T actual cost 实际成本
QTXt8I actual expenditure 实际开支；实际支出
\\dM y9M- actual income 实际入息；实际收入；实际收益
$ ,}E actual market 现货市场
5 VAK:eB actual price 现货价；实际价格
y6, /:qm actual profit 实际利润
9 !}8UALD actual quotation 实盘；实际价位；实际报价
GV69eG3bX# actual year basis 按实际年度计算
Q;JM$a?5iV actuals 实货
^R
Fp8w( actuarial investigation 精算调查
474SMx$ actuarial principle 精算原则
#(JNn'fzq actuarial report 精算师报告
cH?B[S;] Actuarial Society of Hong Kong 香港精算学会
5ZK@`jkE actuarial valuation 精算师估值
c~uKsU actuary 精算师
Vq? p|wy ad referendum agreement 暂定协议；有待覆核的协定
,+xB$e ad valorem duty 从价税；按值征税
c> RFdc:U ad valorem duty system 从价税制
F!Q@ u ad valorem fee 从价费
jQ ad valorem tariff 从价关税
CtAwBQO additional allowance 额外免税额
u5 : q$P additional amount for unexpired risk 未过期风险的额外款额
r^paD2&} additional assessable profit 补加应评税利润
~%=MpQ3 additional assessment 补加评税
'JfdV%M additional commitment 额外承担
QYjsDL >< additional commitment vote 额外承担拨款
<Fc;_GG additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(ECnM ti+ additional dependent parent allowance 供养父母额外免税额
,N[7/ kT| additional provision 额外拨款
_i|t
Y4L additional stamp duty 附加印花税
3ojlB |Z additional tax 补加税罚款；补加税款
S(8$S])0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-w_QJ_ z_ adjudged bankrupt 被裁定破产
DYxCQ
D adjudicated bankrupt 裁定破产人
[@b&? b~K adjudication fee 裁定费；评定印花税额手续费；评估契据费
v+`N*\J_ adjudication of bankruptcy 裁定破产；宣告破产
pDI VZC adjudication of insolvency 裁定无力偿还债务
u TK,& adjusted actual 经调整的实数；调整后的实数
uPG4V 2 adjusted current assets 经调整的流动资产；调整后的流动资产
2fR02={- adjusted figure 经调整的数字；调整后的数额
Md2>3- adjusted liabilities 经调整的负债；调整后的负债
khrb-IY@ adjusted loss 经调整的亏损；调整后的亏损
DB:+E|vSD adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
/.M N adjusted profit 经调整的利润；调整后的利润
;1.,Sn+zO adjusted surplus 经调整的盈余额；调整后的盈余额
_ Khc3Jo adjusted value 经调整的价值；调整后的价值
87P>IO adjustment 调整；修订；理算〔保险〕
U\;6mK)M^J adjustment centre 调剂中心
()+ <)hg}2 adjustment lag 调整过程的时间差距；调整时差
ruzspS adjustment mechanism 调整机制
3? 7\ T#= adjustment of loss 亏损调整
L=8<B=QT$ adjustment process 调整过程；调整程序
}\#Rot>Y adjustment range 调整幅度
TDNQu_E administered exchange rate 受管制汇率
n3Z 5t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\cUNsB5 administration expenses 行政费用
4/1d&Sg administration fee 手续费；行政费
Ry K\uv administration in bankruptcy 破产管理
-}=%/|\FG administration order 遗产管理令
D+z?wuXk administrator 管理人；遗产管理人
qA $*YIlK administrator of the estate 遗产管理人
m~u5kbHOi= admission of debt 债项承认书
O#k6' LN? admission of proof 接纳债权证明
~ga`\% J advance 放贷款项；垫付款项；预支款项；预付款项
TXk?#G \o advance account 暂支帐目；预付款帐户
% !>I*H advance compensation 预付补偿金
g,95T Bc advance from shareholder 股东垫款
aL%AQ B, advance pending reimbursement 预支以待日后付还
muZ~*kMc advanced economy 先进经济体系
DRgTe&+ advancement 预付；预付财产
ul2")HL]; advances warrant 垫款令
&twf,8 advancing 贷出
ayD}r#7 adverse balance 逆差
}mdAM6 adverse exchange 逆汇
k
|%B?\m advertisement addressed to shareholders 在报章刊登的致股东通告
}J1tdko# advice for collection 托收通知书
.CU5}Tv - advice of drawing 提款通知书；汇票通知书
hn= [1<#^( advice of payment 付款通知
5v}8org Advisory Committee [Securities and Futures Commission]
?5 cI' 谘询委员会〔证券及期货事务监察委员会〕
mvZw Advisory Committee on Diversification 经济多元化谘询委员会
,7NZu0 affidavit 誓章；遗产申报誓章
>U*T0FL7 affidavit of no receipt 述明无收款的誓章
? 1$fJ3 affiliate 联号；联营公司；附属公司
D'A/wG affiliated company 附属公司；联号；联营公司
!@'6)/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Mo @C9Y0 affordability 负担能力
K7W6ZH9; African Development Bank [AfDB] 非洲开发银行
B'EKM)dA after-acquired property 事后取得的财产
7`8Ik`lY after-hours dealing 市后交易
;Tc`}2 after-tax profit 税后盈利；税后利润；税后溢利
xs:n\N agency agreement 代理协议
;R?I4}O#R8 agency expenses 代理机构的开支
%V{7DA&C agency fee 代理费
cw W odPNm Agency Law 《代理法》
2 e9e s agent 代理人；承销人
9 F m"ei agent of company 公司代理人
e9[|!/./5 agent's fee 代理人费；经纪费
.dQQoyR+O aggregate 总计；总数；总体数字
+H #U~p$ aggregate amount 总款额；总额
WjwLM2<nK7 aggregate assets and liabilities 总体资产与负债
Ii_ojQP-z aggregate at constant price 按固定价格计算的总体数字
`Ru3L#@
aggregate demand 总需求
nMvKTH aggregate gross position 总持仓量
fUQ6Z,9 aggregate limit 总限额
?Poq2 aggregate of salaries tax 合计薪俸税
ehG/zVgn aggregate performance 总体表现；总体业绩
Zrr5csE aggregate supply 总体供应
!M]\I & aggregate surplus 总盈余
.?e\I`Kk^' aggregate total 整体总额
,NVsn aggregate value 总值；合计价值
k]HEhY aggregated basis 合计基准
g [7#w,o aggregated net chargeable income 合计应课税入息实额
Za8#$`zq aggregation 合并计算；合计；总和
G\R o}5TO aggregation of incomes of husband and wife 夫妇入息合并计算
Adgc%
.# aggregation of property 财产的总和
H0SQ"? agio 差价；贴水
HcV"X,7S Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
s nnbb0J Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
] Ww?QhJ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
sx51X^ d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"=za??\K} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
K/= _b< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ZMLg;-T.&4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/'DsB%7g agreement for a settlement 授产协议
YH_7=0EJ agreement for assignment 转让协议
- !L"') agreement for sale 售卖协议；买卖协议
X'% ;B agreement for sale and purchase 买卖协议
QZhj b agreement for the payment of interest 支付利息协议
g
HbxgeL agreement for the repayment of money 还款协议
6 ]pX>Xho agreement of reinsurance 再保险协议
Y.U[wL> Agricultural Bank of China 中国农业银行
T%n2$ air passenger departure tax 飞机乘客离境税
{Gw.l." Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Xy &uZ airport tax 机场税
V-r3-b alcohol duty 酒精税
<u:WlaS alienation 让与；让渡；转让
M7+h(\H]2 alimony 生活费；赡养费
&o97u4xi All Ordinaries Index [AOI] 所有普通股指数
,qrQ"r9 all risks 全险；综合险
GS Q /NYK All Sales Record for Stock Market 《股票市场成交报告》
u% n*gcY Allied Capital Resources Limited 新联财务有限公司
b-*3 2Y% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V{&rQ@{W allocation letter 拨款信件
`TPOCxM Mo allocation of fund 分配款项；预留款项
\3jW ~FV allocation of profit 利润分配；溢利分配
9{8GP allocation warrant 拨款令
$gM8{.! allotment 分配；配股
dG71*)<)t allotment notice 股份配售通知；配股通知
}sFm9j7yR allotment of shares 股份分配
Iu *^xn allowable 可获宽免；免税的
{]]|5
\ F allowable business loss 可扣除的营业亏损
m&iH2| allowable expenses 可扣税的支出
Tl|:9_:t allowance 免税额；津贴；备抵；准备金
"y<?Q}1 allowance for debts 债项的免税额
$Qy7G{XJ[^ allowance for depreciation by wear and tear 耗损折旧免税额
Uyr3dN%*r allowance for funeral expenses 殡殓费的免税额
fiN3 xP]V
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
d/e|'MPX allowance for repairs and outgoings 修葺及支出方面的免税额
<Ex Z:ip allowance to debtor 给债务人的津贴
3#4 5m+D alteration of capital 资本更改
I]y.8~xs alternate trustee 候补受托人
%9#gB amalgamation 合并
1#4PG'H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cl*PFQp9j ambit of charges 征税范围；收费范围
@M8|(N % amended valuation 经修订的估值
~|AwN [ American Commodities Exchange 美国商品交易所
k') E/n American Express Bank Limited 美国运通银行
FG!X "<he American Stock Exchange 美国证券交易所
2{.QjYw^ amortization 摊销
\ S)2 amount due from banks 存放银行同业的款项
yj(vkifEB amount due from banks abroad 存放海外银行同业的款项
^@_m "^C amount due from holding companies 控股公司欠款
+/;*| amount due from local banks 存放本港银行同业的款项
@ Ehn(} amount due to banks 银行同业的存款
S"hTE7` amount due to banks abroad 海外银行同业的存款
S$^ RbI amount due to holding companies 控股公司存款
GzTq5uU& amount due to local banks 本港银行同业的存款
Iu35#j amount due to outport banks 外埠银行同业的存款
EK$Kee}~ amount for note issue 发行纸币的款额
vHE^"l5 v amount of bond 担保契据的款额
+ EM_TTf4 amount of consideration 代价款额
&h,5:u amount of contribution 供款数额
}/,CbKi,+ amount of indebtedness 负债款额
on7I
l amount of principal of the loan 贷款本金额
' 2-oh amount of rates chargeable 应征差饷数额
OcSEo7W amount of share capital 股本额
6k/U3&R amount of sums assured 承保款额
DK&h
eVIoZ amount of variation 变动幅度
PSmfiaThwo amount of vote 拨款数额
0G2g4DSKD amount payable 应付款额
9 2'wkS amount receivable 应收款额
KYxBVgJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GBC*>Y analysis 分析
N=)z ancillary risk 附属风险
Q9`QL3LQD annual account 周年帐目；周年帐目报表；年度决算；年结
a%Jx
`hx annual accounting date 年结日期
35*\_9/# annual allowance 每年免税额；年积金；年度津贴；年津
LN_OD5gZ annual balance 年度余额
WWZ9._ annual disposable income 每年可动用收入
V NtPKtx\ annual estimates 周年预算
,[nm_^R*\ annual fee 年费
{3Vk p5%l annual general meeting 周年大会
U\?g* annual growth rate 年增率；每年增长率
w_iam qe, annual long-term supplement 长期个案每年补助金
CC3v%^81l^ annual pensionable emolument 可供计算退休金的年薪
l#wdpD a{ annual report 年报
X+ n`qiw q Annual Report on the Consumer Price Index 《消费物价指数年报》
*}):<nB$^ annual return 周年报表；周年申报表；每年报税表格
TjBY
4 Annual Return Rules 《周年报表规则》
Ih[+K#t+E annual review of consumer prices 每年消费物价回顾
6dEyv99 annual roll-forward basis 逐年延展方式
ib0g3p-Lc annual salary 年薪
^ 2u/n annual statement 年度报表；年度决算表
l48k< 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
5Z Ab]F90 annuitant 年金受益人
xDO7 A5 annuity 年金
gX?n4Csy' annuity contract 年金合约
jRpdft annuity on human life 人寿年金
2~;&g?T6 antecedent debt 先前的债项
www`=)A; ante-dated cheque 倒填日期支票
)Os Lrq/ anticipated expenditure 预期开支
1[;@AE2Y anticipated net profit 预期纯利
YO:&;K% anticipated revenue 预期收入
jec :i-, anti-inflation measure 反通货膨胀措施
yO>V/5` anti-inflationary stance 反通货膨胀立场
WnAd5#G apparent deficit 表面赤字
7>
Pgc apparent financial solvency 表面偿债能力
K$REZ e apparent partner 表面合伙人
)DUL)S application for personal assessment 个人入息课税申请书
L6i|:D32p application of fund 资金应用
%E27.$E_ application to release as liquidator and to destruct the books of accounts and documents
".~ {:= 申请免除清盘人职务及毁灭帐簿与文件
uC]Z8&+obb appointed actuary 委任精算师
7=*VpX1 appointed auditor 委任核数师；委任审计师
[Id}4[={e appointed trustee 委任的受托人
IGAzE( appointer 委任人
n`;R p r& apportioned pro rata 按比例分摊
aP>37s apportionment 分配；分摊
r5/R5Ga^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tO.$+4a apportionment formula 分摊方程式
9|S` ub' apportionment of estate duty 遗产税的分摊
a1MFjmq appraisal 估价；评估
2#_38=K =@ appreciable growth 可观增长
5`E))?*"Pe appreciable impact 显着影响
\T-~JQVj appreciable increase 可观增长
`HX3|w6W; appreciation 增值；升值
1ZKz umF appreciation against other currencies 相对其他货币升值
H "+c)FGi appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R.1Xst &i appreciation tax 增值税
f e
$Wu appropriation 拨款；拨用；拨付
o VB"f appropriation account 拨款帐目
b5e@oIK Appropriation Bill 拨款法案
(3EUy"z- appropriation-in-aid system 补助拨款办法
M'1HA approved assets 核准资产
Y&'8V dW approved basket stock 认可一篮子证券
8 HoP( +? approved budget 核准预算
=V^@%YIn approved charitable donation 认可慈善捐款
i|\{\d approved charitable institution 认可慈善机构
a]VGUW- approved currency 核准货币；认可货币
@5}gsC approved estimates 核准预算
S@:B6](D$ approved estimates of expenditure 核准开支预算
%3a|<6 approved overseas insurer 核准海外保险人
(clU$m+oXX approved overseas trust company 核准海外信托公司
[l[{6ZXt approved pooled investment fund 核准汇集投资基金
"'eWn6O( approved provident fund scheme 认可公积金计划
pX<a2F P approved provision 核准拨款
S>ugRasZ $ approved redeemable share 核准可赎回股份
Vf{2dZZ{1 approved regional stock 认可地区性证券
Xi~9&ed#$i approved retirement scheme 认可退休金计划
PX 3 approved subordinated loan 核准附属贷款
BQjam+u6 arbitrage 套戥；套汇；套利
&P n] arbitrageur 套戥者；套汇者
C;sgK arbitrary amount 临时款项
YlUpASW arrangement 措施；安排；协定
<FmBa4ONU arrears 欠款
XS 0V:<+, arrears of pay 欠付薪酬
T#iU+)-\% arrears of revenue 逾期未收税款；逾期未收的帐项
GF R!n1Hv articles of association 组织章程；组织细则；组织章程细则
u;n(+ 8sz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"oE* 9J?e ascertainment of profit 确定利润
K ~>jApZ% "Asia Clear" “亚洲结算系统”
vO$ra5Z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7>x;B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A'DVJ9%xB Asian Development Fund [ADF] 亚洲发展基金
u3wL<$2[8 Asian dollar bond 亚洲美元债券
X7e/:._SAH Asian dollar market 亚洲美元市场
sA_X<>vAKJ Asian dollar rate 亚洲美元利率
kQ }s/ * Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
z
Z%/ W)t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)bYez asked price 沽盘；喊价；索价；卖方报价
H%Y%fQ ~^ assessable income 应评税入息
dB`b9)Tk0z assessable loss 应评税亏损
IH3FK!>6 assessable profit 应评税利润
<-|SIF assessable value 应评税值
`)tK^ [,<W assessed profit 估定利润
98<zCSe\] assessed value 经评估价值
C.E[6$ oVc assessment 评税；评定；估价；评税单
oO:LG%q assessment number 评税编号；估价编号
3Hm7
uBZ assessment of additional tax 补加税评税
"3t\em! assessment of performance 业绩评估；实绩评价
zPQ$\$7xB Assessor 评税主任
om7`w
] asset price bubbles 资产价格泡沫
D9ywg/Q91 asset-backed securities 具资产保证的证券
bhKV +oN assets accretion 资产增值
slSR=XOG assets and liabilities 资产与负债
zH+<bEo=1= assets betterment statement 资产递增表；资产改进表
P|N?OocE assets lending 实物放款；有抵押贷款
h>tsis'N9 assets of the company passing on the death 死者去世时转移的公司资产
[s %\.y(q assets pledged as security for liabilities 用作负债抵押的资产
y#r\b6 assets portfolio 资产投资组合
6{^*JC5nj assets price 资产价格
cMtJy"kK assets quality 资产质素
B&nw#saz. assets realization 资产变现
v@,XinB[ assets refinancing arrangement 资产再集资安排
:bw 6 k assets securitization 资产证券化
3"B+xbe= assets situated outside Hong Kong 在香港以外地方的资产
4sd-zl$Of assets stripping 削减资产；拆卖资产
U$$3 'n assets value 资产值
8D T@h8tA assignee 承让人
U]j&cFbn5_ assignment 转让；转让书；转让契
u<q)SQ1 assignment of interest 权益转让
jf7pl8gv assignment of letters patent and trade mark 专利证书及商标转让
Y\>\[*.v assignment of property 物业转让；物业转让书
!47A$sQ
assignment right 转让权
bBFwx @
assignor 转让人
;8EjjF [> associate 有联系的人；有关连人士；相联者；合伙人；联系人
) ]]|d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
au A.6DQ associate member 附属会员
s7Qyfe&> associated body corporate 相联法人团体
n +d J c associated company 相联公司；联属公司
z9fNk% associated corporation 相联法团
n 8?KSQy$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T`mEO\f 公认会计师公会〔英国〕
7 FIF St Association of Futures Exchange Brokers 香港期货经纪协会
,^!Zm^4, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/>!!ch association of underwriters 承保人组织
9rWLE6 ` assumption of control 接管
Znq(R8BMW assurance 担保；保险；转易；转易书
)x9]xqoR assurance of interest 权益的转易
iDR6?f P at 19XX price 按一九ＸＸ年价格计算
oP,RlR at a discount 按赔价计算；按贴水价格计算；打折扣
" DzG Bu\ at a premium 按溢价计算；按升水价格计算
&}|0CR.( at call 通知付款；按通知
^~*8 @v"" at constant market price 按固定市价计算
H>Sf[8w)% at constant price 按固定价格计算
6 DO0zNTY at cost 按成本计算
}9 FD/ at current market price 按当时市价计算；按现时市价计算
o 5V`'[c at current price 按当时价格计算；按现时价格计算
g`
kZ T} h at factor cost 按要素成本计算；按生产要素成本计算
gx#J%k,f at money-of-the-day price 按付款当日价格计算
%)dI2 J^Xf at or better 按指定或较佳价位〔买卖指令〕
: 3 PG f at par 按面值计算；平价
7ozYq_ $ at sight 见票即付
e
Ri!\Fx at the close 按收市盘
_jk|}IB;X at the opening 按开市盘
]t7ClT)n! attestation 见证；见证条款
w =gQ3j#s at-the-money option 平价期权
1y(iE C attorney 受权人；受托代表人
] :GfO go attornment 新拥有人承认书
|/2LWc? attributable profit 可归属利润
(S 3jZ attributable share value 可归属股份价值
` -5 cQ2>" Auckland Stock Exchange 奥克兰证券交易所
s/\XH&KR3V auction 拍卖
TR|;,A[%v# auctioneer 拍卖商
ZG!x$ yi$ audit 审计；核数
>5df@_' Audit Commission 审计署
)e#fj+>x) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
TLX^~W[gOm 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〕
7:ckq(89 audit review 帐目审查
v7 g
[Lk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
I_K[!4~Kn audited account 审计帐目；经审计的帐目
fyGCfM audited annual account 经审计的周年帐目
*;Ak5.du audited balance sheet 经审计的资产负债表
}1@n(#|c auditor 核数师；核数主任；审计师
`2sd Z/fO auditor's certificate 核数师证明书；审计师证明书
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p $oAL auditor's report 核数师报告；审计师报告
^]KIgGv\ Aussie bond 澳元债券
V_ {vZ/0e austerity budget 紧缩预算
e nWF7` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
yi&?d&rK Australia All Ordinaries Index 澳洲所有普通股票指数
!OV|I Australian Dollar [AUD] 澳元
57'q;I Australian Options Market 澳大利亚期权市场
R+k=Ea&x Australian Securities Commission 澳洲证券事务监察委员会
x ru(Le}E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
F: f2s:< Australian Stock Exchange 澳大利亚证券交易所
?UU5hek+m Austrian Schilling [ATS] 奥地利先令
?i/73H+;D3 authentication 认证；鉴证
uFMs ^^# authority to purchase 委托购买证；委购书
%!>k#F^S authorization 认可；核准；授权；授权书
m]E o(P4+ authorization by direction 指示授权
X"laZd947> authorization by instruction 指令授权
(= 6P]~ , authorization by warrant 令状授权
R
A*(|n> authorization of unit trust 单位信托的认可
NEZH<# authorized agent 指定代理人
I4A ; authorized capital 法定资本
!2/l9SUi authorized clerk 出市员
;&/sj-xJ2 authorized dealer 认可交易商
[) )g n authorized financial institution 认可财务机构
aS3P(s L authorized fund 认可基金
&f$a1#O}dx authorized fund house 获授权的基金公司；认可基金公司
lF)0aDk'h authorized institution 认可机构
oj iM2QT}m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y NuewD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:t_}_!~ authorized insurer 获授权保险人；获认可承保人
;D6x=v=2 authorized investment 特准投资项目
@2QJm authorized person 获授权人
wEZq kV authorized representative 获授权代表
%{7$ \|;J' authorized share capital 法定股本
QxP` f KC8 automated quotation system 自动报价系统
ftDVxKDE?S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6(!,H<bON 自动交易系统〔香港期货交易所有限公司〕
GZ; Z automatic adjustment mechanism 自动调整机制
<m-Ni automatic adjustment system 自动调整系统
hB?U5J Automatic Clearing House 自动票据交换所
wn&[1gBxM automatic exchange rates accumulation system 自动化汇率累集系统
DX]z=d)tc Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4da ^d9ZOy automatic teller machine [ATM] 自动柜员机
bWhJ^L D autopay 自动转帐
bkJwP s available assets 可用资产
hhN(;. available fiscal reserve 现存财政储备
P?-d[zLA available profit 可用利润
t sC z+MP Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^xBb$ average 平均；平均数；海损
F Bd+=bx,Z average basic salary 平均基本薪金
Ir'DA_.. average consumer expenditure 平均消费开支；一般消费开支
*Cc$eR]- average cost 平均成本
O e0KAn average cost of land production 增辟土地平均成本
OJh+[bf" average daily turnover 平均每日成交额
w@<<zItSo average daily wage rate 平均每日工资率
{"qW~S90YO average expenditure pattern 平均开支模式
][s*~VK; average growth rate 平均增长率
>b [4 average net fixed assets 固定资产平均净值
!pE>O-| K average of relatives 相对价格平均数
@ J?-a m> average price 平均价格
bEOOFs average propensity to consume 平均消费倾向；一般消费倾向
|DdW<IT`0 average propensity to save 平均储蓄倾向；一般储蓄倾向
.&aVx] average rate 平均率
bc Gn8 average revenue 平均收入；平均收益
Y/QK+UMW* average stock 平均库存；平均存货
Y-
z~#; average yearly rent 平均年租
.H* ? '* avoidance of double taxation 避免双重课税
Pl`Bd0 avoidance of tax 避税
