A:
ZB5NTNf> A share Ａ股；甲类股份
Bm a.Uln abatement of tax 减税；减扣免税额
"IWL& cH3 ABN AMRO Bank N.V. 荷兰银行
w"A>mEex< above-the-line expenditure 线上项目支出；经常预算支出
"c![s% above-the-line receipt 线上项目收入；经常预算收入
9Z3Vf[n5\ ABSA Asia Limited 南非联合亚洲有限公司
eO{2rV45O absolute change 绝对数值变更
;)sC{ "Jb absolute expenditure 实际开支
5 L-6@@/ absolute guideline figure 绝对准则数字
z Cu+Oi6 absolute interest 绝对权益
L_!} R absolute order of discharge 绝对破产解除令
6U]r 3
Rr absolute profit margin 绝对利润幅度
)Rj?\ZUR absolute value 实值；绝对值
cO-^#di absolutely vested interest 绝对既得权益
(D\`:1g absorbed cost 已吸收成本；已分摊成本
[&zSY mDk absorption 吸收；分摊；合并
Cio (Ptt: absorption rate 吸收率；摊配率；分摊率
Yof ]
ACB Finance Limited 亚洲商业财务有限公司
AZ-JaE
acceptable form of reciprocity 合理的互惠条件
"<"s&ws;k acceptable rate 适当利率；适当汇率
'47E8PIJ| acceptance agreement 承兑协议
ff aMF~+ acceptance for honour 参加承兑
&@qB 6!^ acceptor 承兑人；接受人；受票人
V~t;
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c{jTCkzq accident insurance 意外保险
p#g f^Y5 Accident Insurance Association of Hong Kong 香港意外保险公会
cWI7];/d; accident insurance scheme 意外保险计划
5)gC< accident year basis 意外年度基准
_G%kEt_4 accommodation 通融；贷款
j LEO-<)-) accommodation bill 通融票据；空头票据
c2d1'l]n accommodation party 汇票代发人
vQ{mEaH account balance 帐户余额；帐户结余
)xTu| V account book 帐簿
5L\Im^ account collected in advance 预收款项
|lVi* 4za% account current book 往来帐簿
vnX~OVz2 account of after-acquired property 事后取得的财产报告
gNh4c{Al9 account of defaulter 拖欠帐目
yQC8 Gt8 account payable 应付帐款
jW}hLj lN account payee only [A/C payee only] 只可转帐；存入收款人帐户
mf2Qu account receivable 应收帐款
cn'r BY account receivable report 应收帐款报表
XZ/cREz^s account statement 结单；帐单；会计财务报表
zZ8:>2Ps( account title 帐户名称；会计科目
2JHV*/Q accountant's report 会计师报告
i"{znKz vD Accountant's Report Rules 会计师报告规则
>}8 6 #^F accounting and auditing procedure 会计与审计程序；会计与核数程序
J z-RMX= Accounting Arrangements 《会计安排》
&3P"l .j accounting basis 会计基础
c 2yZ vi accounting by Official Receiver 破产管理署署长呈交的帐目
~e+ pa |lO Accounting Circular 《会计通告》
EsLtC5] accounting class 会计类别
`L. nj6F accounting date 记帐日期；会计结算日期
Sqla+L* accounting for money 款项核算
{%X[Snv Accounting Officer 会计主任
#?bOAWAwLh accounting period 会计报告期；会计期
2*zMLI0. accounting policy 会计政策；会计方针
+^%0/0e accounting practice 会计惯例
@$?*UI6y accounting principle 会计准则
F4g3l accounting record 会计记录
H 8!lSRq accounting report 会计报告
0|(6q=QK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Wk]E6yz6 Accounting Society of China 中国会计学会
/ ? Bu^KX accounting statement 会计报表
uecjR 8\e accounting system 会计制度；会计系统
Z'c9xvy 5 accounting transaction 会计事项；帐务交易
@u8kNXT;h accounting treatment 会计处理
tj
t N< y accounting year 会计年度
&lB>G[t accretion 增值；添加
+ )7h)u q accrual 应计项目；应累算数目
F>5)Clq accrual basis 应计制；权责发生制
<ce J!"L accrual basis accounting 应计制会计；权责发生制会计
p%e/>N.P accrue 应累算；应计
a,[Nc dG accrued benefit 应累算利益
A) kdY!} accrued charges 应计费用
P)UpUMt;k accrued cumulative preference share dividend 应累算的累积优先股股息
l, j0n0h. accrued expenses 应累算费用
J8DKia|h( accrued interest payable 应付利息；应计未付利息
fyv S1_ accrued interest receivable 应收利息；应计未收利息
@S z7*p accrued right 累算权益
E_K32) J- accruing profit 应累算的利润
>7QC>ws% accumulated fiscal reserve 累积财政储备
.H5^ N\V| accumulated profit 累积利润；滚存溢利
0Y*Ag ,S accumulated reserve 累积储备
,f[Oy:fr accumulation of surplus income 累积收益盈余
,v(ikPzd
acquired assets 既得资产
e{*z4q1 acquisition 收购；购置；取得
iD:T KB_r acquisition cost 购置成本
8{p#Nl?U1 acquisition expenses 购置费用
} M9I]\ acquisition of 100% interest 收购全部股权
(vbI4&r acquisition of control 取得控制权
>):> Pz%U acquisition of fixed assets 购置固定资产
"^Vfo$q acquisition of shell “买壳”
E}|IU Pm acquisition price 收购价
UFr5'T act of God 天灾
v t}A6mF acting partner 执事合伙人
}/F9(m active market 买卖活跃的市场；交投畅旺的市场；旺市
]#J-itO active partner 积极参与的合伙人
|f+fG=a67V active trading 交投活跃
nkz^^q`5l7 actual circulation 实际流通
S!7|vb*ko actual cost 实际成本
t` zPx#]) actual expenditure 实际开支；实际支出
8' +I8J0l actual income 实际入息；实际收入；实际收益
C0'_bTfB actual market 现货市场
D;X/7 p|> actual price 现货价；实际价格
g<MCvC@ actual profit 实际利润
aX35^K / actual quotation 实盘；实际价位；实际报价
Mog!pm c{ actual year basis 按实际年度计算
ImI, q:[67 actuals 实货
i7xBi:Si actuarial investigation 精算调查
B et?]4\_ actuarial principle 精算原则
/ U"3LX actuarial report 精算师报告
5 f# ]dgBe Actuarial Society of Hong Kong 香港精算学会
Db K-3F_ actuarial valuation 精算师估值
S{qsq\X actuary 精算师
r1|;V~ a$~ ad referendum agreement 暂定协议；有待覆核的协定
6 kAXE\T ad valorem duty 从价税；按值征税
s!/Q>A ad valorem duty system 从价税制
fMRMQR=6B ad valorem fee 从价费
UjS ,<>fm ad valorem tariff 从价关税
/@K1"/fqH additional allowance 额外免税额
lhJZPnx~ additional amount for unexpired risk 未过期风险的额外款额
& y:SK) additional assessable profit 补加应评税利润
/??nO Vvt additional assessment 补加评税
+rOd0? additional commitment 额外承担
6ieP` bct additional commitment vote 额外承担拨款
b'G! )n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=' #yG(h additional dependent parent allowance 供养父母额外免税额
etH]-S additional provision 额外拨款
|&rxDf}W additional stamp duty 附加印花税
(/Dr=D{ ` additional tax 补加税罚款；补加税款
KoTQc0b! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Bl v @u ? adjudged bankrupt 被裁定破产
-<aN$O adjudicated bankrupt 裁定破产人
hN.{H:skL) adjudication fee 裁定费；评定印花税额手续费；评估契据费
CYN| adjudication of bankruptcy 裁定破产；宣告破产
|j7{z sH adjudication of insolvency 裁定无力偿还债务
0-zIohSJdQ adjusted actual 经调整的实数；调整后的实数
lag%} ^ adjusted current assets 经调整的流动资产；调整后的流动资产
47
9yG/+\ adjusted figure 经调整的数字；调整后的数额
5U %a$.yr adjusted liabilities 经调整的负债；调整后的负债
9Zpd=m8dU adjusted loss 经调整的亏损；调整后的亏损
O\)rp!i 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
A \~tr adjusted profit 经调整的利润；调整后的利润
<5l!xzvw adjusted surplus 经调整的盈余额；调整后的盈余额
Y+_t50 S adjusted value 经调整的价值；调整后的价值
W=
$, \D+ adjustment 调整；修订；理算〔保险〕
r7n-Xe adjustment centre 调剂中心
DbvKpM H adjustment lag 调整过程的时间差距；调整时差
^E mI;ks adjustment mechanism 调整机制
]"4 \]_?r adjustment of loss 亏损调整
>^
M=/+<c adjustment process 调整过程；调整程序
y4N=v{EbL adjustment range 调整幅度
I?%iJ% administered exchange rate 受管制汇率
+`Ypc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
? DKwKt administration expenses 行政费用
;Fm7!@u^0 administration fee 手续费；行政费
W Y" `wM administration in bankruptcy 破产管理
H6]z9 8 administration order 遗产管理令
+umV l administrator 管理人；遗产管理人
by0M (h administrator of the estate 遗产管理人
[f\TnXq24 admission of debt 债项承认书
=9 #cf-? admission of proof 接纳债权证明
o"@GYc[" advance 放贷款项；垫付款项；预支款项；预付款项
t5jZ8&M5] advance account 暂支帐目；预付款帐户
fkK42*U@r advance compensation 预付补偿金
84u %_4/ advance from shareholder 股东垫款
P+[\9G g advance pending reimbursement 预支以待日后付还
8iwqy0< advanced economy 先进经济体系
tJ!s/|u( advancement 预付；预付财产
ld/\`s[i advances warrant 垫款令
UqaV9 advancing 贷出
8!u8ZvbFG adverse balance 逆差
a 9f%p adverse exchange 逆汇
oN7JNMT advertisement addressed to shareholders 在报章刊登的致股东通告
y(0";\V advice for collection 托收通知书
IJV1=/ NJW advice of drawing 提款通知书；汇票通知书
pcjb;&< advice of payment 付款通知
5t ~p99#? Advisory Committee [Securities and Futures Commission]
[DO UIR9 谘询委员会〔证券及期货事务监察委员会〕
E]j2%}6Z% Advisory Committee on Diversification 经济多元化谘询委员会
nRlv W{p; affidavit 誓章；遗产申报誓章
zeG_H} [2& affidavit of no receipt 述明无收款的誓章
D "9Hv3 affiliate 联号；联营公司；附属公司
b(|1DE 0Cv affiliated company 附属公司；联号；联营公司
mu}T,+9\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Kn+m9 affordability 负担能力
JVeb$_0k African Development Bank [AfDB] 非洲开发银行
B X=YS) after-acquired property 事后取得的财产
^+zhzfJ after-hours dealing 市后交易
6 +Wkcr h after-tax profit 税后盈利；税后利润；税后溢利
]Sgc 42hk agency agreement 代理协议
;;g'C* _ agency expenses 代理机构的开支
([a[ fi agency fee 代理费
f|X./ J4Bl Agency Law 《代理法》
XK t">W agent 代理人；承销人
tW |K\NL agent of company 公司代理人
sX$EdIq agent's fee 代理人费；经纪费
yYM_ aggregate 总计；总数；总体数字
2dUVHu= + aggregate amount 总款额；总额
YFY$iN~B, aggregate assets and liabilities 总体资产与负债
({_Dg43O'[ aggregate at constant price 按固定价格计算的总体数字
WN%KA TA aggregate demand 总需求
C|W\qXCqu aggregate gross position 总持仓量
^ %pM$3ov aggregate limit 总限额
*iVC HQ~ aggregate of salaries tax 合计薪俸税
W4~:3 Sk aggregate performance 总体表现；总体业绩
Ot #O];3 aggregate supply 总体供应
iI(7{$y aggregate surplus 总盈余
G 0;5I_D/ aggregate total 整体总额
dy% #E2f aggregate value 总值；合计价值
Ysz&/ry aggregated basis 合计基准
ApxGrCu aggregated net chargeable income 合计应课税入息实额
lYq4f|5H}m aggregation 合并计算；合计；总和
R<j t$--H aggregation of incomes of husband and wife 夫妇入息合并计算
}+4^ZbX+: aggregation of property 财产的总和
<Fa]k'<^) agio 差价；贴水
1EvK\ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
E
Z}c8b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#- hYjE5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\KJ\> 2Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
x{';0MkUV 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
-1 Ok_h" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8Vb.%f &I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1JI\e6]I agreement for a settlement 授产协议
v2uyn agreement for assignment 转让协议
Rg!Fu agreement for sale 售卖协议；买卖协议
!K~:crUV|S agreement for sale and purchase 买卖协议
d!i#@X Z^ agreement for the payment of interest 支付利息协议
-0/5 ! agreement for the repayment of money 还款协议
[j]3='2}G agreement of reinsurance 再保险协议
v8>?,N# Agricultural Bank of China 中国农业银行
U 3f a *D air passenger departure tax 飞机乘客离境税
G$B( AWL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
] %y3*N@AZ airport tax 机场税
& >m#
"A\^ alcohol duty 酒精税
<s7OY`(8 alienation 让与；让渡；转让
wtY*{m2 alimony 生活费；赡养费
D+ )R_ All Ordinaries Index [AOI] 所有普通股指数
=
UT^5cl( all risks 全险；综合险
(u gB3o All Sales Record for Stock Market 《股票市场成交报告》
4G4[IA u_ Allied Capital Resources Limited 新联财务有限公司
:7w ^2/ZGo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}(/")i4h allocation letter 拨款信件
"
tUS>c/ allocation of fund 分配款项；预留款项
)d\u_m W^ allocation of profit 利润分配；溢利分配
dMnJ)R allocation warrant 拨款令
?Q ]{P] allotment 分配；配股
Gx]J6Z8 allotment notice 股份配售通知；配股通知
,r-l^I3< allotment of shares 股份分配
lj4D: >Ov allowable 可获宽免；免税的
UtebSQ+h\ allowable business loss 可扣除的营业亏损
1j7sJ" * allowable expenses 可扣税的支出
?/ @~ d allowance 免税额；津贴；备抵；准备金
nf7l}^/UE allowance for debts 债项的免税额
dDAI fe2y allowance for depreciation by wear and tear 耗损折旧免税额
k9ThWo/#u allowance for funeral expenses 殡殓费的免税额
Gs% cod allowance for inflation 为通货膨胀而预留的款项；通胀准备金
vIi#M 0@N allowance for repairs and outgoings 修葺及支出方面的免税额
^ MUSq( allowance to debtor 给债务人的津贴
I-QaR alteration of capital 资本更改
2$g3AB fV alternate trustee 候补受托人
%6vf~oG amalgamation 合并
8d90B9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
* P#okwp ambit of charges 征税范围；收费范围
#Tjv (O[& amended valuation 经修订的估值
Z* }5M4 American Commodities Exchange 美国商品交易所
5f:Mb|. ? American Express Bank Limited 美国运通银行
\UdHN=A& American Stock Exchange 美国证券交易所
{PXN$p:' amortization 摊销
|-W7n'n amount due from banks 存放银行同业的款项
1q])"l"< amount due from banks abroad 存放海外银行同业的款项
4+Sq[Rv0 amount due from holding companies 控股公司欠款
{g:I5
A# amount due from local banks 存放本港银行同业的款项
-gWqq7O amount due to banks 银行同业的存款
XQW+6LEQ amount due to banks abroad 海外银行同业的存款
&: i|;^^2 amount due to holding companies 控股公司存款
J;K -Pv + amount due to local banks 本港银行同业的存款
GvL)SVv? amount due to outport banks 外埠银行同业的存款
kIb)I(n amount for note issue 发行纸币的款额
WW'8&:x amount of bond 担保契据的款额
~VRt 6C amount of consideration 代价款额
TV~ <1vj amount of contribution 供款数额
{ *"I4 amount of indebtedness 负债款额
z$VA]tI( amount of principal of the loan 贷款本金额
t8Sblgq amount of rates chargeable 应征差饷数额
`uO(#au,U amount of share capital 股本额
w"Q6'/P amount of sums assured 承保款额
JMMT 886 amount of variation 变动幅度
U4J9b p| amount of vote 拨款数额
|mSF a8G@ amount payable 应付款额
/kl 41gx amount receivable 应收款额
QEe\1>1"& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
] wH,534 analysis 分析
`CW I%V ancillary risk 附属风险
y<Hka'(% annual account 周年帐目；周年帐目报表；年度决算；年结
@WV}VKm annual accounting date 年结日期
R6^U9 fDG annual allowance 每年免税额；年积金；年度津贴；年津
dE< }X7J% annual balance 年度余额
7~2b4"& annual disposable income 每年可动用收入
(vq0Gl annual estimates 周年预算
i?.7o*w8 annual fee 年费
I Xm}WTgF! annual general meeting 周年大会
y;) j annual growth rate 年增率；每年增长率
wUGSM"~
| annual long-term supplement 长期个案每年补助金
mgIB8D+6 annual pensionable emolument 可供计算退休金的年薪
0Q81$% @< annual report 年报
XYJ7k7zc+Y Annual Report on the Consumer Price Index 《消费物价指数年报》
u!=9.3 annual return 周年报表；周年申报表；每年报税表格
O
"jX|5 Annual Return Rules 《周年报表规则》
:^c ' P<HM annual review of consumer prices 每年消费物价回顾
C@{#OOa annual roll-forward basis 逐年延展方式
{*gO1TZt9 annual salary 年薪
N $8do? annual statement 年度报表；年度决算表
I7b_dJD;* 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
I<v 1S annuitant 年金受益人
mE `O G8 annuity 年金
?#OGH`ZvkI annuity contract 年金合约
AY{-Hf& annuity on human life 人寿年金
9 ~bl antecedent debt 先前的债项
E8[{U8)[;5 ante-dated cheque 倒填日期支票
K%Dksx7ow anticipated expenditure 预期开支
9n#Q1Xq anticipated net profit 预期纯利
G~SgI>Q anticipated revenue 预期收入
%^e~;i=2 anti-inflation measure 反通货膨胀措施
[0M2`x4` anti-inflationary stance 反通货膨胀立场
O~E6"v Q apparent deficit 表面赤字
[D8u.8q apparent financial solvency 表面偿债能力
Q}pnb3J>T apparent partner 表面合伙人
V'kCd 4 application for personal assessment 个人入息课税申请书
^hG
Y,\K9 application of fund 资金应用
_0~WT application to release as liquidator and to destruct the books of accounts and documents
"|{3V:e>a 申请免除清盘人职务及毁灭帐簿与文件
< r6e23 appointed actuary 委任精算师
av-l_iE appointed auditor 委任核数师；委任审计师
{ [r}&^K15 appointed trustee 委任的受托人
zG \g{cB appointer 委任人
S,9}p 1 apportioned pro rata 按比例分摊
8<,b5 apportionment 分配；分摊
mlIX>ss|7B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
wA@y B" apportionment formula 分摊方程式
'z'q)vcr apportionment of estate duty 遗产税的分摊
$$U Mc-Pq appraisal 估价；评估
q|*}>=NX appreciable growth 可观增长
jwm2ZJW appreciable impact 显着影响
h/I'9&J> * appreciable increase 可观增长
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s&m%s appreciation 增值；升值
^tWt"GgC appreciation against other currencies 相对其他货币升值
-8sm^A>C appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u/`jb2eEU: appreciation tax 增值税
yc./:t1at> appropriation 拨款；拨用；拨付
3kAmRU appropriation account 拨款帐目
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Appropriation Bill 拨款法案
m!{}Y]FZn appropriation-in-aid system 补助拨款办法
I)wjTTM5 approved assets 核准资产
5|&:l8= approved basket stock 认可一篮子证券
Jr0D: approved budget 核准预算
X bF; approved charitable donation 认可慈善捐款
$~ h\8 approved charitable institution 认可慈善机构
JfJU OaL approved currency 核准货币；认可货币
+-b:XeHSZ approved estimates 核准预算
~Wh} W((L approved estimates of expenditure 核准开支预算
qo1eHn4 approved overseas insurer 核准海外保险人
( ~YF m"S approved overseas trust company 核准海外信托公司
_{.=zv|3 approved pooled investment fund 核准汇集投资基金
( K5w0 approved provident fund scheme 认可公积金计划
I\NiA>c approved provision 核准拨款
Q.5C$I approved redeemable share 核准可赎回股份
h'{}eYb+ approved regional stock 认可地区性证券
nZ;h&N -_- approved retirement scheme 认可退休金计划
ZTCzD 8 approved subordinated loan 核准附属贷款
d3A= (/>D arbitrage 套戥；套汇；套利
cR; zNS arbitrageur 套戥者；套汇者
5k0r{^#M arbitrary amount 临时款项
l?>sLKo9 arrangement 措施；安排；协定
/u9Md 3q*' arrears 欠款
v3b[08
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6pkZ8Vp: arrears of revenue 逾期未收税款；逾期未收的帐项
5O.dRp7d J articles of association 组织章程；组织细则；组织章程细则
$=>(7 =l_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
P4"Pb\o* ascertainment of profit 确定利润
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"Asia Clear" “亚洲结算系统”
( "2ukHc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l,FK\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
dX AKk[uf Asian Development Fund [ADF] 亚洲发展基金
Kjbz\~ Asian dollar bond 亚洲美元债券
y`"~zq0D Asian dollar market 亚洲美元市场
~7Ji+AJA Asian dollar rate 亚洲美元利率
@"BvyS,p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
IR*g>q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
goYRA_%cX asked price 沽盘；喊价；索价；卖方报价
a );> assessable income 应评税入息
?k lV;+ assessable loss 应评税亏损
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avb assessable profit 应评税利润
/*5t@_0fe assessable value 应评税值
t;P%&:"@M assessed profit 估定利润
DNsDEU assessed value 经评估价值
]~my<3j}or assessment 评税；评定；估价；评税单
gu+c7qe assessment number 评税编号；估价编号
=NyN.^bwT assessment of additional tax 补加税评税
uzf@49m]m assessment of performance 业绩评估；实绩评价
g8 (zvG;Y Assessor 评税主任
-4P2 2 asset price bubbles 资产价格泡沫
E?c)W A2iH asset-backed securities 具资产保证的证券
wGd4:W assets accretion 资产增值
V K/;ohTTP assets and liabilities 资产与负债
W~15[r 0 assets betterment statement 资产递增表；资产改进表
D- )jmz>R assets lending 实物放款；有抵押贷款
Lod$&k@@ assets of the company passing on the death 死者去世时转移的公司资产
TH_Vw,) assets pledged as security for liabilities 用作负债抵押的资产
~z)diF< assets portfolio 资产投资组合
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&ib}v assets price 资产价格
R|PFGhi6"A assets quality 资产质素
<V P@# assets realization 资产变现
|yE_M-Nc assets refinancing arrangement 资产再集资安排
F...>%N$ assets securitization 资产证券化
(mq 7{ ;7y assets situated outside Hong Kong 在香港以外地方的资产
JpVV0x/Q/_ assets stripping 削减资产；拆卖资产
"0pH@_8o{ assets value 资产值
B_FfXFQm< assignee 承让人
f
=H,B Q assignment 转让；转让书；转让契
4:$?u}9[:[ assignment of interest 权益转让
:3qA7D } assignment of letters patent and trade mark 专利证书及商标转让
%|(~k*s4 assignment of property 物业转让；物业转让书
$y !k)" k assignment right 转让权
NB]T~_?]* assignor 转让人
^%X,Rml<e associate 有联系的人；有关连人士；相联者；合伙人；联系人
RX",Zt$q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6d~[M y associate member 附属会员
/1X0h associated body corporate 相联法人团体
i2or/(u` associated company 相联公司；联属公司
]?P9M<0PM associated corporation 相联法团
x)6yWr[ri% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
QJFx/zU 公认会计师公会〔英国〕
uq;,h46 ki Association of Futures Exchange Brokers 香港期货经纪协会
H \ $04vkR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kc& >l ( association of underwriters 承保人组织
9XGzQ45R assumption of control 接管
F{*S}&q*)o assurance 担保；保险；转易；转易书
'L #qR)t assurance of interest 权益的转易
|RqCw7 at 19XX price 按一九ＸＸ年价格计算
{p -b,J9~a at a discount 按赔价计算；按贴水价格计算；打折扣
:[gM 5G at a premium 按溢价计算；按升水价格计算
8+Lig at call 通知付款；按通知
5TlPs_o at constant market price 按固定市价计算
'>:mEXK}w at constant price 按固定价格计算
sa\v9 at cost 按成本计算
xwxMVp`|o at current market price 按当时市价计算；按现时市价计算
yb BLBJb at current price 按当时价格计算；按现时价格计算
XcJ'w at factor cost 按要素成本计算；按生产要素成本计算
}Sa2s&[< at money-of-the-day price 按付款当日价格计算
#pJ^w>YNy at or better 按指定或较佳价位〔买卖指令〕
5m")GWQaP@ at par 按面值计算；平价
HjTK/x'_'L at sight 见票即付
/kL X
f_ at the close 按收市盘
n8"S;:Zm at the opening 按开市盘
Ba/Z<1) attestation 见证；见证条款
H27J kZ& at-the-money option 平价期权
zuOx@T ^ attorney 受权人；受托代表人
?' H);ou-p attornment 新拥有人承认书
Dx/!^L02 attributable profit 可归属利润
zR)|%[sWwQ attributable share value 可归属股份价值
=~YmM< L Auckland Stock Exchange 奥克兰证券交易所
3=9yR* * auction 拍卖
aK'`yuN auctioneer 拍卖商
]E90q/s@c audit 审计；核数
84[T!cDk Audit Commission 审计署
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W=P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%-@`| 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
7*5$=z4,1 audit review 帐目审查
-d\O{{%>.z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Qg+0(odd audited account 审计帐目；经审计的帐目
)%8oE3O# audited annual account 经审计的周年帐目
VXvr`U\ audited balance sheet 经审计的资产负债表
Yo:l @( auditor 核数师；核数主任；审计师
S5ka ;g auditor's certificate 核数师证明书；审计师证明书
-A}*Aa'\ auditor's report 核数师报告；审计师报告
8X wAKN:f Aussie bond 澳元债券
uV<I!jyI austerity budget 紧缩预算
&F" Mkyf Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
| ]`gps Australia All Ordinaries Index 澳洲所有普通股票指数
U6qv8*~ Australian Dollar [AUD] 澳元
@L|X('i Australian Options Market 澳大利亚期权市场
k))*Sg Australian Securities Commission 澳洲证券事务监察委员会
'j=7'aX>K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
TDg#O!DUF Australian Stock Exchange 澳大利亚证券交易所
}~dXz?{p8 Austrian Schilling [ATS] 奥地利先令
' >[KVvm authentication 认证；鉴证
Mn+;3qo{6 authority to purchase 委托购买证；委购书
mg)lr&-b authorization 认可；核准；授权；授权书
1E!0N `E authorization by direction 指示授权
.:,RoK1 authorization by instruction 指令授权
lpkg( J#& authorization by warrant 令状授权
0 j%@P[zQ authorization of unit trust 单位信托的认可
ZjLzS]\a authorized agent 指定代理人
LH.. 8nfl authorized capital 法定资本
>jAr9Blz] authorized clerk 出市员
vrXmzq authorized dealer 认可交易商
z^9Yoqog authorized financial institution 认可财务机构
MJ[#Gq\0R authorized fund 认可基金
th 8f authorized fund house 获授权的基金公司；认可基金公司
P%>? O :a authorized institution 认可机构
4R\bU"+jZ_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V#!ih L/> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xd8UdQ, lt authorized insurer 获授权保险人；获认可承保人
=9n$ at$l@ authorized investment 特准投资项目
&9\z!r6 mc authorized person 获授权人
"/hM& authorized representative 获授权代表
x Yr-,$/ authorized share capital 法定股本
sChMIbq!Av automated quotation system 自动报价系统
94r8DkI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.EVy?-
自动交易系统〔香港期货交易所有限公司〕
7\ d{F)7E automatic adjustment mechanism 自动调整机制
6\4n y 0 automatic adjustment system 自动调整系统
9}kN 9u Automatic Clearing House 自动票据交换所
BR\% aU$u automatic exchange rates accumulation system 自动化汇率累集系统
+NPk9jn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
dC@aQi6{6 automatic teller machine [ATM] 自动柜员机
iC&=-$vu autopay 自动转帐
HTI1eLZ2 available assets 可用资产
c+AZ(6O ?\ available fiscal reserve 现存财政储备
zL XmjrC available profit 可用利润
%JDG aG' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\Q{@AC<?i average 平均；平均数；海损
qEKTSet? average basic salary 平均基本薪金
HyXw^ +tsj average consumer expenditure 平均消费开支；一般消费开支
"!XeK| Wi average cost 平均成本
0Mt2Rg} average cost of land production 增辟土地平均成本
B {!)GZ(} average daily turnover 平均每日成交额
NAh V8 average daily wage rate 平均每日工资率
jD3,z* average expenditure pattern 平均开支模式
'n I2RX average growth rate 平均增长率
!*u5HVn average net fixed assets 固定资产平均净值
I})la!9 average of relatives 相对价格平均数
?HVsIAU average price 平均价格
]CH@ T9d5V average propensity to consume 平均消费倾向；一般消费倾向
v vlfL*f average propensity to save 平均储蓄倾向；一般储蓄倾向
4NbX! "0 average rate 平均率
S5d:?^PGg average revenue 平均收入；平均收益
RH ow%2D average stock 平均库存；平均存货
)H$Ik)/N average yearly rent 平均年租
sj2v*tFb avoidance of double taxation 避免双重课税
l.1)%q&@^ avoidance of tax 避税
