A:
SUDvKP A share Ａ股；甲类股份
9aBz%* xo abatement of tax 减税；减扣免税额
}5AA}= ABN AMRO Bank N.V. 荷兰银行
[]G@l. ]W above-the-line expenditure 线上项目支出；经常预算支出
Q7]bUPDO above-the-line receipt 线上项目收入；经常预算收入
GuC 9h^[=M ABSA Asia Limited 南非联合亚洲有限公司
++ZP
X'| absolute change 绝对数值变更
2f6BZ8H+Z absolute expenditure 实际开支
2cjbb kq absolute guideline figure 绝对准则数字
26}fB absolute interest 绝对权益
y~' %PUN absolute order of discharge 绝对破产解除令
uO>pl37@ absolute profit margin 绝对利润幅度
cB)tf S4) absolute value 实值；绝对值
pJ JOy absolutely vested interest 绝对既得权益
lNz1|nS(Kd absorbed cost 已吸收成本；已分摊成本
Y;"jsK{$ absorption 吸收；分摊；合并
PJT$9f~3;. absorption rate 吸收率；摊配率；分摊率
8 ,W*)Q ACB Finance Limited 亚洲商业财务有限公司
Bbtc[@"X acceptable form of reciprocity 合理的互惠条件
3^iVDbAW{ acceptable rate 适当利率；适当汇率
|AXV4{j_i acceptance agreement 承兑协议
@ RZbo@{~ acceptance for honour 参加承兑
%~:@}C% A acceptor 承兑人；接受人；受票人
9iV9q]($0 acceptor for honour 参加承兑人
gZBb /< accident insurance 意外保险
2 sj:
&][R Accident Insurance Association of Hong Kong 香港意外保险公会
mU]pK5 accident insurance scheme 意外保险计划
RivhEc1h% accident year basis 意外年度基准
?{P$|:ha accommodation 通融；贷款
'Ck:=V%}g accommodation bill 通融票据；空头票据
L LL;SNY accommodation party 汇票代发人
Zr zv'; account balance 帐户余额；帐户结余
X%5 `B2Wu account book 帐簿
G8WPXj( account collected in advance 预收款项
biZ=TI2P,L account current book 往来帐簿
p|em_!H"SH account of after-acquired property 事后取得的财产报告
-p"}K~lt: account of defaulter 拖欠帐目
X]D:vuB account payable 应付帐款
a'g&1N0Rc account payee only [A/C payee only] 只可转帐；存入收款人帐户
'w=aLu5dY account receivable 应收帐款
>2v< ;. account receivable report 应收帐款报表
X|yVRQ?F` account statement 结单；帐单；会计财务报表
6n| ][! f account title 帐户名称；会计科目
_S,UpR~2W accountant's report 会计师报告
Gx*B(t]4y Accountant's Report Rules 会计师报告规则
k;K-6 <^h accounting and auditing procedure 会计与审计程序；会计与核数程序
8 |nc( $}~ Accounting Arrangements 《会计安排》
k7&
cc|y accounting basis 会计基础
CM6! 1 7 accounting by Official Receiver 破产管理署署长呈交的帐目
>2F9Tz,3 Accounting Circular 《会计通告》
j`+{FCB7 accounting class 会计类别
sm{/S *3 accounting date 记帐日期；会计结算日期
7'gk=MQc accounting for money 款项核算
I%b5a`7 Accounting Officer 会计主任
MdFFt:y: accounting period 会计报告期；会计期
b`JS& E accounting policy 会计政策；会计方针
v4K! BW accounting practice 会计惯例
\}\#
fg accounting principle 会计准则
NZO86y/ accounting record 会计记录
6ma.FvSIM accounting report 会计报告
l](!2a=[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:YPi>L5 Accounting Society of China 中国会计学会
#M<YNuE#" accounting statement 会计报表
/ U!xh3 accounting system 会计制度；会计系统
B)/c]"@89 accounting transaction 会计事项；帐务交易
hgbf"J6V8 accounting treatment 会计处理
0+[3>N y 0 accounting year 会计年度
KdD~;Ap$ accretion 增值；添加
mw Mu1# accrual 应计项目；应累算数目
8hYl73# accrual basis 应计制；权责发生制
DMTc{ accrual basis accounting 应计制会计；权责发生制会计
,tDLpnB@; accrue 应累算；应计
$Ld-lQsL accrued benefit 应累算利益
9g#
62oIg accrued charges 应计费用
H/k]u)Gtv accrued cumulative preference share dividend 应累算的累积优先股股息
HH0ck(u_A* accrued expenses 应累算费用
z qURnsJ accrued interest payable 应付利息；应计未付利息
'n^? DPvD accrued interest receivable 应收利息；应计未收利息
9Z f accrued right 累算权益
|`pBI0Sjo accruing profit 应累算的利润
_
nz^+ accumulated fiscal reserve 累积财政储备
e
z_c; accumulated profit 累积利润；滚存溢利
feH&Ug4 ?G accumulated reserve 累积储备
-[&Z{1A4x4 accumulation of surplus income 累积收益盈余
Y^C(<N$ acquired assets 既得资产
SL/'UoYm< acquisition 收购；购置；取得
.Wr7*J[V. acquisition cost 购置成本
!VXy67 acquisition expenses 购置费用
+Z-{6C acquisition of 100% interest 收购全部股权
6`%|-o
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h~qv_)F_ acquisition of fixed assets 购置固定资产
AZ4:3} acquisition of shell “买壳”
>;F} >_i acquisition price 收购价
V|F/ynJfA act of God 天灾
+>AVxV=A# acting partner 执事合伙人
:4x6dYNU active market 买卖活跃的市场；交投畅旺的市场；旺市
1 <m.Q* active partner 积极参与的合伙人
_|4QrZ$n( active trading 交投活跃
.r&CIL > actual circulation 实际流通
9V~hz (^ actual cost 实际成本
Bn%?{z) actual expenditure 实际开支；实际支出
Q[%G`;e # actual income 实际入息；实际收入；实际收益
tk:nth actual market 现货市场
^ UhqV"[7k actual price 现货价；实际价格
gwsOw [;k actual profit 实际利润
R4'>5.M actual quotation 实盘；实际价位；实际报价
ZsCwNZR actual year basis 按实际年度计算
Nf2lw]-G4 actuals 实货
-e?n4YO*\ actuarial investigation 精算调查
8|$g"? CU actuarial principle 精算原则
YXmy-o > actuarial report 精算师报告
ttH Rc! Actuarial Society of Hong Kong 香港精算学会
~p:hqi1+<+ actuarial valuation 精算师估值
/VP #J<6L actuary 精算师
H6>t to ad referendum agreement 暂定协议；有待覆核的协定
A>315!d" ad valorem duty 从价税；按值征税
qsN_EMgbdn ad valorem duty system 从价税制
2P${ 5WT ad valorem fee 从价费
ke KsL rd ad valorem tariff 从价关税
k^cnNx additional allowance 额外免税额
Sn
7 h$ additional amount for unexpired risk 未过期风险的额外款额
uZ@ qlq8 additional assessable profit 补加应评税利润
W5()A,R additional assessment 补加评税
?B)e8i<[f additional commitment 额外承担
LaZ
@4/z! additional commitment vote 额外承担拨款
p %X.$0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=h?%<2t9< additional dependent parent allowance 供养父母额外免税额
BeD>y@ it additional provision 额外拨款
L _+ Fin additional stamp duty 附加印花税
nB[B
FVkU additional tax 补加税罚款；补加税款
0S
}\ML Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SOMAs'= adjudged bankrupt 被裁定破产
,%zE>^~ adjudicated bankrupt 裁定破产人
3h%Nd &_9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
/QCg E ~ adjudication of bankruptcy 裁定破产；宣告破产
aI}htb{m` adjudication of insolvency 裁定无力偿还债务
4x=sJ %E adjusted actual 经调整的实数；调整后的实数
^ 5>W`vwp adjusted current assets 经调整的流动资产；调整后的流动资产
qI
tbY% adjusted figure 经调整的数字；调整后的数额
R%t|R7 9I adjusted liabilities 经调整的负债；调整后的负债
s ya!VF]` adjusted loss 经调整的亏损；调整后的亏损
Y t_t> adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
KG96; l@'( adjusted profit 经调整的利润；调整后的利润
;*U&lT adjusted surplus 经调整的盈余额；调整后的盈余额
V`i (vC( adjusted value 经调整的价值；调整后的价值
Zs;c0T "> adjustment 调整；修订；理算〔保险〕
7TU77 adjustment centre 调剂中心
9"/=D9o9 adjustment lag 调整过程的时间差距；调整时差
HCYy9 adjustment mechanism 调整机制
bP|-GCKM8 adjustment of loss 亏损调整
\<y|[ adjustment process 调整过程；调整程序
-]YsiE?r adjustment range 调整幅度
Nr"GxezU+A administered exchange rate 受管制汇率
0C"2?etMx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1Mx2% administration expenses 行政费用
. S;o#Zw*R administration fee 手续费；行政费
t: ,lz8Y~ administration in bankruptcy 破产管理
C.H(aX)7 administration order 遗产管理令
*+2BZ ZwT administrator 管理人；遗产管理人
Z^J)]UL/ administrator of the estate 遗产管理人
d7x6r3J$ admission of debt 债项承认书
[iyhrc:@ admission of proof 接纳债权证明
$bBUL C advance 放贷款项；垫付款项；预支款项；预付款项
CG J_k?h advance account 暂支帐目；预付款帐户
sebuuL.l0< advance compensation 预付补偿金
j xq89x advance from shareholder 股东垫款
P8 w56 advance pending reimbursement 预支以待日后付还
}XRfH Qk advanced economy 先进经济体系
YluvWHWi advancement 预付；预付财产
]D^; Ca advances warrant 垫款令
Y[m* advancing 贷出
4
'vjU6gW adverse balance 逆差
j~cG#t] adverse exchange 逆汇
gF;C% } advertisement addressed to shareholders 在报章刊登的致股东通告
Ly1t'{"7 advice for collection 托收通知书
bIk4? S advice of drawing 提款通知书；汇票通知书
M?n}{0E4 advice of payment 付款通知
mM+^v[= Advisory Committee [Securities and Futures Commission]
.\)ek[? 谘询委员会〔证券及期货事务监察委员会〕
NID2 $ p Advisory Committee on Diversification 经济多元化谘询委员会
s(=@J?7As affidavit 誓章；遗产申报誓章
AvuGAlP affidavit of no receipt 述明无收款的誓章
p}K+4z affiliate 联号；联营公司；附属公司
|h(( SreO affiliated company 附属公司；联号；联营公司
u)/i$N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'g} Q@@b affordability 负担能力
q%1B4 mF' African Development Bank [AfDB] 非洲开发银行
qV``' _=< after-acquired property 事后取得的财产
Tv%
Z|%* after-hours dealing 市后交易
/"R{1 after-tax profit 税后盈利；税后利润；税后溢利
tqKX\N=5^ agency agreement 代理协议
h<WTN _i} agency expenses 代理机构的开支
M{Vi4ehOq agency fee 代理费
9om}j Agency Law 《代理法》
9IacZ agent 代理人；承销人
uw`J5TND agent of company 公司代理人
1vq c8lC agent's fee 代理人费；经纪费
w'mn O'% aggregate 总计；总数；总体数字
78]( ZYJV aggregate amount 总款额；总额
' (3|hh)Tl aggregate assets and liabilities 总体资产与负债
cz$*6P<9J aggregate at constant price 按固定价格计算的总体数字
<#T #+ uO aggregate demand 总需求
#,!/Cnqis aggregate gross position 总持仓量
!P d) aggregate limit 总限额
u 1Wixjd| aggregate of salaries tax 合计薪俸税
H~0B5Hl!F aggregate performance 总体表现；总体业绩
t-] ~^s aggregate supply 总体供应
lXnv(3j3*s aggregate surplus 总盈余
{Z~ze` N/ aggregate total 整体总额
'm/`= QX aggregate value 总值；合计价值
RNcnE1= aggregated basis 合计基准
_sCzee&uQ aggregated net chargeable income 合计应课税入息实额
mP_c-qD
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/BM{t H aggregation of incomes of husband and wife 夫妇入息合并计算
F/df !I~ aggregation of property 财产的总和
P4s,N|bs` agio 差价；贴水
%6:"tuA 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》
H1vTo IP% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1{h,LR 《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》
}. V!|R, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U-q:Y-h 《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》
5j5} c`: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r+h$]OJ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&>}f\ch/ agreement for a settlement 授产协议
zogl2 e+ agreement for assignment 转让协议
E/>k vs% agreement for sale 售卖协议；买卖协议
b X/%Q^Y agreement for sale and purchase 买卖协议
=~k#<q1^ agreement for the payment of interest 支付利息协议
|W|RX3D agreement for the repayment of money 还款协议
D}nRH@<` agreement of reinsurance 再保险协议
9t&m\J
>8; Agricultural Bank of China 中国农业银行
Z .U8d( air passenger departure tax 飞机乘客离境税
; W@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!q^2| % airport tax 机场税
A$::|2 ~ alcohol duty 酒精税
h$ $i@IO0 alienation 让与；让渡；转让
>WY\P4)k alimony 生活费；赡养费
z3yAb"1Hg All Ordinaries Index [AOI] 所有普通股指数
m= ^ihQ all risks 全险；综合险
Q\2~^w1V All Sales Record for Stock Market 《股票市场成交报告》
(:7Z- V2( Allied Capital Resources Limited 新联财务有限公司
3lefB
A7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vUJQ<D allocation letter 拨款信件
[-3x *?Ju allocation of fund 分配款项；预留款项
}#` -mRaU allocation of profit 利润分配；溢利分配
6>Is-/hsy allocation warrant 拨款令
?!n0N\|i] allotment 分配；配股
NH8\&#}nAK allotment notice 股份配售通知；配股通知
/)XN^Jwa;m allotment of shares 股份分配
wD $sKd allowable 可获宽免；免税的
0Ny M| allowable business loss 可扣除的营业亏损
hoZM;wC allowable expenses 可扣税的支出
5?Rzyfwk| allowance 免税额；津贴；备抵；准备金
V<t!gT#&o! allowance for debts 债项的免税额
SD1 M`PI allowance for depreciation by wear and tear 耗损折旧免税额
j g(cpo d allowance for funeral expenses 殡殓费的免税额
'w`9lIax allowance for inflation 为通货膨胀而预留的款项；通胀准备金
# AH<dS allowance for repairs and outgoings 修葺及支出方面的免税额
[CG*o>n&| allowance to debtor 给债务人的津贴
0G #s/u# alteration of capital 资本更改
Y?IX V*J alternate trustee 候补受托人
p}yp !(l amalgamation 合并
?.69nN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c(lG_"q6 ambit of charges 征税范围；收费范围
vC-5_p l amended valuation 经修订的估值
%d#j%= American Commodities Exchange 美国商品交易所
<;zcz[~ American Express Bank Limited 美国运通银行
[R{%r^"2p American Stock Exchange 美国证券交易所
Z!oq2,ia amortization 摊销
- D^v:aC amount due from banks 存放银行同业的款项
%j;mDR9 5 amount due from banks abroad 存放海外银行同业的款项
K,f-
w2! amount due from holding companies 控股公司欠款
SG-Xgr@ amount due from local banks 存放本港银行同业的款项
h`V#)Q amount due to banks 银行同业的存款
i0{sE amount due to banks abroad 海外银行同业的存款
b|u0a 6 amount due to holding companies 控股公司存款
q,.@<s W amount due to local banks 本港银行同业的存款
Y86 mg7[U/ amount due to outport banks 外埠银行同业的存款
,h* 'Cs04h amount for note issue 发行纸币的款额
4So
,m0v amount of bond 担保契据的款额
<P p W.1w amount of consideration 代价款额
eq7>-Dmi@ amount of contribution 供款数额
U
oG+d u[ amount of indebtedness 负债款额
Ab:+AC5{ amount of principal of the loan 贷款本金额
O|Y~^:ny amount of rates chargeable 应征差饷数额
Jm]P,jaLc amount of share capital 股本额
nT/Az g amount of sums assured 承保款额
&K -0ld(; amount of variation 变动幅度
i-`J+8|d amount of vote 拨款数额
W=!di3IA amount payable 应付款额
1\%2@NR amount receivable 应收款额
_|s'0F/t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ac#I $V- analysis 分析
W$Op/ ancillary risk 附属风险
tZ_D.syBAc annual account 周年帐目；周年帐目报表；年度决算；年结
"\l#q $1h annual accounting date 年结日期
asKAHVT( annual allowance 每年免税额；年积金；年度津贴；年津
nlR 7V. annual balance 年度余额
NrWgaPO)i annual disposable income 每年可动用收入
=4:]V\o):' annual estimates 周年预算
Q <2 `ek annual fee 年费
Zo T 8 annual general meeting 周年大会
s =83a{#K annual growth rate 年增率；每年增长率
)wfqGkr=m! annual long-term supplement 长期个案每年补助金
C0
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2~ )r,., annual report 年报
%%hG],w Annual Report on the Consumer Price Index 《消费物价指数年报》
]seOc],4 annual return 周年报表；周年申报表；每年报税表格
?j@(1",=& Annual Return Rules 《周年报表规则》
R9) "%SO<y annual review of consumer prices 每年消费物价回顾
\'-E[xNcWI annual roll-forward basis 逐年延展方式
V8" m _ annual salary 年薪
,w$:=;i annual statement 年度报表；年度决算表
2rG$.cGN" Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
X.J$
5b annuitant 年金受益人
I|vfxf annuity 年金
N7mYE annuity contract 年金合约
hmr 2(f%U annuity on human life 人寿年金
d3tr9B antecedent debt 先前的债项
@$!rgLyL[ ante-dated cheque 倒填日期支票
sJ5Ws%q anticipated expenditure 预期开支
J6RzN' j anticipated net profit 预期纯利
,^uQw / anticipated revenue 预期收入
Q>
J9M` a anti-inflation measure 反通货膨胀措施
wlw`%z-B2 anti-inflationary stance 反通货膨胀立场
yp"h$ apparent deficit 表面赤字
_j}jh[M
apparent financial solvency 表面偿债能力
7'idjcR apparent partner 表面合伙人
%>!$ eCX application for personal assessment 个人入息课税申请书
) S, f I application of fund 资金应用
I7Xm~w!{qk application to release as liquidator and to destruct the books of accounts and documents
!]t5(g_ 申请免除清盘人职务及毁灭帐簿与文件
`xF^9;5mi appointed actuary 委任精算师
Qk] ^]I appointed auditor 委任核数师；委任审计师
f7oJ6'K appointed trustee 委任的受托人
],l\HHQ appointer 委任人
s|9[=JMG apportioned pro rata 按比例分摊
ND\M apportionment 分配；分摊
2OsS+6,[x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!6*m<#Qm apportionment formula 分摊方程式
W>y & apportionment of estate duty 遗产税的分摊
}5]7lGR appraisal 估价；评估
9oTtH7% appreciable growth 可观增长
/#g
P#Z% appreciable impact 显着影响
B*AB @ appreciable increase 可观增长
o3(:R0 appreciation 增值；升值
JXF0}T)C appreciation against other currencies 相对其他货币升值
! YENJJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%Z M"c appreciation tax 增值税
1}ws@ hU appropriation 拨款；拨用；拨付
-xL^UcG0 appropriation account 拨款帐目
|wGmu&fY Appropriation Bill 拨款法案
EC lx+tz;` appropriation-in-aid system 补助拨款办法
\x<i6&. approved assets 核准资产
T*jQzcm~? approved basket stock 认可一篮子证券
6 }>CPi# approved budget 核准预算
i>%A0.9 approved charitable donation 认可慈善捐款
(DY&{vudF approved charitable institution 认可慈善机构
sny$[!) approved currency 核准货币；认可货币
O 4'/C]B 2 approved estimates 核准预算
$nr=4'y Z approved estimates of expenditure 核准开支预算
aI_[h
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=2e {T J/ approved overseas trust company 核准海外信托公司
!4+ FN) approved pooled investment fund 核准汇集投资基金
\Sv 8c}8 approved provident fund scheme 认可公积金计划
|./{,", approved provision 核准拨款
dheobD approved redeemable share 核准可赎回股份
iCtS<"@Yx approved regional stock 认可地区性证券
z^u*e approved retirement scheme 认可退休金计划
uP$C2glyz approved subordinated loan 核准附属贷款
K@tEL Yb arbitrage 套戥；套汇；套利
z >z9xG' arbitrageur 套戥者；套汇者
Of
m0{c= arbitrary amount 临时款项
{JQCfs arrangement 措施；安排；协定
A f Y ]i arrears 欠款
2B b,ZC* arrears of pay 欠付薪酬
A$70!5* arrears of revenue 逾期未收税款；逾期未收的帐项
bMB*9<c~ articles of association 组织章程；组织细则；组织章程细则
<RuLIu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$g_|U:, ascertainment of profit 确定利润
.S*VYt%K7 "Asia Clear" “亚洲结算系统”
5QP`2I_n Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&[P(}??Y\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jwmPy)X|s\ Asian Development Fund [ADF] 亚洲发展基金
TgA>( HcO Asian dollar bond 亚洲美元债券
_o? I=UN2: Asian dollar market 亚洲美元市场
/Xl(>^|& Asian dollar rate 亚洲美元利率
Pye/o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:QIf0*.O Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Nr?CZFN# asked price 沽盘；喊价；索价；卖方报价
+<bvh<]Od assessable income 应评税入息
^Q9K] Vo assessable loss 应评税亏损
KzQu LD(e assessable profit 应评税利润
rlY n"3% assessable value 应评税值
r6vI6|1 assessed profit 估定利润
~ DP5Qi assessed value 经评估价值
IO7 cRg'-F assessment 评税；评定；估价；评税单
'0v]?mM assessment number 评税编号；估价编号
v^aI+p6 assessment of additional tax 补加税评税
|f1Rh B assessment of performance 业绩评估；实绩评价
%L Bf'iA Assessor 评税主任
~d-Q3n?zR asset price bubbles 资产价格泡沫
- ufaV# asset-backed securities 具资产保证的证券
JqV}$E"M2 assets accretion 资产增值
=!u]t &yv assets and liabilities 资产与负债
$B`ETI9g-N assets betterment statement 资产递增表；资产改进表
'EC0|IT)c assets lending 实物放款；有抵押贷款
W@RD
bsc assets of the company passing on the death 死者去世时转移的公司资产
XZrzG P( assets pledged as security for liabilities 用作负债抵押的资产
dF7`V J2 assets portfolio 资产投资组合
rJ(A O' = assets price 资产价格
ET(/h/r assets quality 资产质素
Wr`<bLq1vs assets realization 资产变现
WO$8j2!~# assets refinancing arrangement 资产再集资安排
+xQj-r)- assets securitization 资产证券化
KQ ^E\,@o assets situated outside Hong Kong 在香港以外地方的资产
I#;.; %u assets stripping 削减资产；拆卖资产
h{ZK;( u$ assets value 资产值
r`i.h ^2De assignee 承让人
k ~4o`eA assignment 转让；转让书；转让契
xeKm} MN]S assignment of interest 权益转让
h6?o)Q>N assignment of letters patent and trade mark 专利证书及商标转让
/#j)GlNp: assignment of property 物业转让；物业转让书
hqV_MeHv' assignment right 转让权
&yI>A1 assignor 转让人
# )s
+I2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
`Om
W# \ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
TN<"X :x9 associate member 附属会员
n`! 6EaD associated body corporate 相联法人团体
jI~$iDdOfs associated company 相联公司；联属公司
`JyI`@,! associated corporation 相联法团
op 3a*KG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k> ~D 公认会计师公会〔英国〕
$01~G?:]` Association of Futures Exchange Brokers 香港期货经纪协会
9 *XT|B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
HY;kV6g{P association of underwriters 承保人组织
/J9Or{#r assumption of control 接管
0IZF%` assurance 担保；保险；转易；转易书
%3.
np assurance of interest 权益的转易
h-x~:$Z, at 19XX price 按一九ＸＸ年价格计算
x4,[5N"}YK at a discount 按赔价计算；按贴水价格计算；打折扣
9 P*f at a premium 按溢价计算；按升水价格计算
wUL 5"\ at call 通知付款；按通知
3GrIHiC r at constant market price 按固定市价计算
TP/bX&bjCy at constant price 按固定价格计算
nRT ]oAi at cost 按成本计算
])q,mH at current market price 按当时市价计算；按现时市价计算
]YOWCFAQot at current price 按当时价格计算；按现时价格计算
/m i&7C(6 at factor cost 按要素成本计算；按生产要素成本计算
?Ss ~!38 at money-of-the-day price 按付款当日价格计算
bdEI vf7 at or better 按指定或较佳价位〔买卖指令〕
lq a ~ZF* at par 按面值计算；平价
yqR]9 "a at sight 见票即付
mQ9shdvt- at the close 按收市盘
'T7Y5X80$j at the opening 按开市盘
UID `3X attestation 见证；见证条款
bfYVA2=Z at-the-money option 平价期权
U }I#; *F attorney 受权人；受托代表人
ca5;Z@t$S attornment 新拥有人承认书
`i+2YCk attributable profit 可归属利润
)`6O SB attributable share value 可归属股份价值
[.6bxK Auckland Stock Exchange 奥克兰证券交易所
i 1Kq (7 auction 拍卖
\f=kQbM auctioneer 拍卖商
}a#=c*+_ audit 审计；核数
"'/+}xM"5 Audit Commission 审计署
; P$ _:-C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b|iIdDK 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〕
&VcO,7 A| audit review 帐目审查
K /%5\ h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b$- g"F audited account 审计帐目；经审计的帐目
[)il_3t audited annual account 经审计的周年帐目
{s8g;yU5 audited balance sheet 经审计的资产负债表
s#8T46? auditor 核数师；核数主任；审计师
9<kMxtk$ auditor's certificate 核数师证明书；审计师证明书
?mN!9/DIc auditor's report 核数师报告；审计师报告
yo% Nz" Aussie bond 澳元债券
`?f<hIJoz austerity budget 紧缩预算
M 1T . Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m"6K_4r] Australia All Ordinaries Index 澳洲所有普通股票指数
p#3G=FV Australian Dollar [AUD] 澳元
m3^D~4 Australian Options Market 澳大利亚期权市场
Z,"YMUl' Australian Securities Commission 澳洲证券事务监察委员会
F? ps?
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j`K0D65 Australian Stock Exchange 澳大利亚证券交易所
,?`kYPZ Austrian Schilling [ATS] 奥地利先令
ly6 dl authentication 认证；鉴证
[Dmf.PUe authority to purchase 委托购买证；委购书
fwh/#V-i authorization 认可；核准；授权；授权书
R <%{I) authorization by direction 指示授权
`cIe qp authorization by instruction 指令授权
E,cQ9} / authorization by warrant 令状授权
yU"#2 *C authorization of unit trust 单位信托的认可
P%
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Ndyo)11z authorized capital 法定资本
/!y;h- authorized clerk 出市员
\ Co
Z+ authorized dealer 认可交易商
THB[(3q authorized financial institution 认可财务机构
TtQd#mSI\ authorized fund 认可基金
a^ys7U V authorized fund house 获授权的基金公司；认可基金公司
l.Z+.<@ authorized institution 认可机构
1=ZQRJW0B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1^ go)(Mx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}lCQ+s ! authorized insurer 获授权保险人；获认可承保人
DF'~ # G8 authorized investment 特准投资项目
5 +j):_ authorized person 获授权人
&J D^\+7U: authorized representative 获授权代表
Qz_4Ms<o authorized share capital 法定股本
s
OLjT34 automated quotation system 自动报价系统
UIU6rilB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8@|{n`n] 自动交易系统〔香港期货交易所有限公司〕
2=%]Ax"R automatic adjustment mechanism 自动调整机制
Q'?VLv |@ automatic adjustment system 自动调整系统
$ f||!g Automatic Clearing House 自动票据交换所
f9+6 gY automatic exchange rates accumulation system 自动化汇率累集系统
madb l0[y. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
IWI$@dng6 automatic teller machine [ATM] 自动柜员机
JSaF7(a = autopay 自动转帐
tV4wkS=R| available assets 可用资产
[HQ/MkP-Z available fiscal reserve 现存财政储备
}_H\ 75Iv available profit 可用利润
%?F$3YN, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y{Lxo])e average 平均；平均数；海损
@gmo;8?k average basic salary 平均基本薪金
0}|%pm Y` average consumer expenditure 平均消费开支；一般消费开支
& 7\fj average cost 平均成本
'-$cvH7_ average cost of land production 增辟土地平均成本
|`fuu2W! average daily turnover 平均每日成交额
c0w1
N]+Ne average daily wage rate 平均每日工资率
ps:E(\ average expenditure pattern 平均开支模式
n36iY'<) G average growth rate 平均增长率
y(E<MRd8V average net fixed assets 固定资产平均净值
Z|)1 ftcC average of relatives 相对价格平均数
{~G~=sC$ average price 平均价格
Ll VbY=EX7 average propensity to consume 平均消费倾向；一般消费倾向
{<#b@=G average propensity to save 平均储蓄倾向；一般储蓄倾向
jE8}Ho_#) average rate 平均率
Vs
Z7 n~e average revenue 平均收入；平均收益
D btkWq% average stock 平均库存；平均存货
6\ .LG4@LO average yearly rent 平均年租
\'|t>|zhp avoidance of double taxation 避免双重课税
n-,mC /4 avoidance of tax 避税
