A:
' c7nh{F A share Ａ股；甲类股份
9 y*] {IY abatement of tax 减税；减扣免税额
z qq ABN AMRO Bank N.V. 荷兰银行
lf7bx}P* above-the-line expenditure 线上项目支出；经常预算支出
bwXeEA@{ above-the-line receipt 线上项目收入；经常预算收入
sWo`dZ\6WB ABSA Asia Limited 南非联合亚洲有限公司
X ?'cl] 1? absolute change 绝对数值变更
CVa>5 vt absolute expenditure 实际开支
a{T. U-0
absolute guideline figure 绝对准则数字
~ gd#cL% absolute interest 绝对权益
UA8hYWRP absolute order of discharge 绝对破产解除令
"5V;~}=S absolute profit margin 绝对利润幅度
,XO@ZBO M absolute value 实值；绝对值
(NvjX})eh absolutely vested interest 绝对既得权益
JLE&nbKS absorbed cost 已吸收成本；已分摊成本
U S ALoe absorption 吸收；分摊；合并
r&E gP absorption rate 吸收率；摊配率；分摊率
R|C` ACB Finance Limited 亚洲商业财务有限公司
|MZ1j(_ acceptable form of reciprocity 合理的互惠条件
v]V N'H s? acceptable rate 适当利率；适当汇率
fwz:k]vk acceptance agreement 承兑协议
>8(i;)(3 acceptance for honour 参加承兑
\s*M5oN]] acceptor 承兑人；接受人；受票人
;98 &5X\u< acceptor for honour 参加承兑人
d^}p#7mB\ accident insurance 意外保险
1<BKTMBq?{ Accident Insurance Association of Hong Kong 香港意外保险公会
* hs&^G accident insurance scheme 意外保险计划
?@G s7' accident year basis 意外年度基准
\l:R]:w;ZI accommodation 通融；贷款
P5<9;PPbZ accommodation bill 通融票据；空头票据
Qfn:5B ]tI accommodation party 汇票代发人
=-si|
1Z account balance 帐户余额；帐户结余
wSjDa .?' account book 帐簿
g{]6*`/Z account collected in advance 预收款项
K<J,n!zc account current book 往来帐簿
u8zL[] > account of after-acquired property 事后取得的财产报告
Km(i}:6" account of defaulter 拖欠帐目
G]ek-[- account payable 应付帐款
;gZ
^c] \ account payee only [A/C payee only] 只可转帐；存入收款人帐户
S&! (h
{O account receivable 应收帐款
uBRlvNJ account receivable report 应收帐款报表
Ku ,wI86 account statement 结单；帐单；会计财务报表
0/su ` account title 帐户名称；会计科目
MR1I"gqE}I accountant's report 会计师报告
A'jvm@DvQI Accountant's Report Rules 会计师报告规则
3lp'U&3`5 accounting and auditing procedure 会计与审计程序；会计与核数程序
_Xd"'cXw Accounting Arrangements 《会计安排》
>_2~uF@pb accounting basis 会计基础
K+}0:W=P accounting by Official Receiver 破产管理署署长呈交的帐目
BXYHJ Accounting Circular 《会计通告》
w#b@ 6d accounting class 会计类别
B "_O! accounting date 记帐日期；会计结算日期
/2?
CB\ accounting for money 款项核算
L/ 7AGR|;C Accounting Officer 会计主任
'S FAJ accounting period 会计报告期；会计期
N#ggT9>X accounting policy 会计政策；会计方针
mWv$eR accounting practice 会计惯例
v.(dOIrX accounting principle 会计准则
$+Ze"E accounting record 会计记录
712nD ?> accounting report 会计报告
%LrOGr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{mJ'
Lb0; Accounting Society of China 中国会计学会
Cy[G7A% accounting statement 会计报表
}b\ hRy~=r accounting system 会计制度；会计系统
-0^ ]: accounting transaction 会计事项；帐务交易
tDRR 3=9pX accounting treatment 会计处理
zGtJ@HbB accounting year 会计年度
NT+.E[J6 accretion 增值；添加
hS ,&Nj+ accrual 应计项目；应累算数目
>/A]C$?3 accrual basis 应计制；权责发生制
,>-j Ztm accrual basis accounting 应计制会计；权责发生制会计
@5^&&4>N accrue 应累算；应计
:i<*~0r< accrued benefit 应累算利益
iN&oSpQ accrued charges 应计费用
{32m&a accrued cumulative preference share dividend 应累算的累积优先股股息
O^cC+@l!4 accrued expenses 应累算费用
:IZAdlz[@ accrued interest payable 应付利息；应计未付利息
? 0; 2ct accrued interest receivable 应收利息；应计未收利息
{' M<dI$ accrued right 累算权益
[OCjYC ` accruing profit 应累算的利润
Y! L-5|G accumulated fiscal reserve 累积财政储备
o- =|}u]mz accumulated profit 累积利润；滚存溢利
q}t]lD
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_^&
q,S accumulation of surplus income 累积收益盈余
t$$Yi O acquired assets 既得资产
5?^#v acquisition 收购；购置；取得
$E@n;0 P acquisition cost 购置成本
f]r*;YEc4 acquisition expenses 购置费用
_{jC?rzb acquisition of 100% interest 收购全部股权
un 5r9 acquisition of control 取得控制权
)h,y Q`. acquisition of fixed assets 购置固定资产
9qftMDLZJ\ acquisition of shell “买壳”
+;~N; BT acquisition price 收购价
1b3 a(^^E act of God 天灾
S($/Ov acting partner 执事合伙人
5!?5S$> active market 买卖活跃的市场；交投畅旺的市场；旺市
7su2A>Ix active partner 积极参与的合伙人
E4% -*n active trading 交投活跃
Z +v,o1 actual circulation 实际流通
%'1iT! g8 actual cost 实际成本
A&M_ J actual expenditure 实际开支；实际支出
a]r+np]vTy actual income 实际入息；实际收入；实际收益
MSmr7%g3D actual market 现货市场
4v`/~a actual price 现货价；实际价格
!MKecRG_ actual profit 实际利润
7Vy_Cec1 actual quotation 实盘；实际价位；实际报价
qHub+"2 actual year basis 按实际年度计算
M *0^<e~]F actuals 实货
G Y%5N= u actuarial investigation 精算调查
Yk|6?e{+) actuarial principle 精算原则
qj;i03 +@ actuarial report 精算师报告
R$awo/'^ Actuarial Society of Hong Kong 香港精算学会
p9)YRLOh. actuarial valuation 精算师估值
xfeE D^? actuary 精算师
5.\p]>|G1 ad referendum agreement 暂定协议；有待覆核的协定
e8<}{N0,n ad valorem duty 从价税；按值征税
684& H8 ad valorem duty system 从价税制
! \7 M7 ad valorem fee 从价费
Aars\
ad valorem tariff 从价关税
v ;\cM/&5 additional allowance 额外免税额
Zye04 &x9k additional amount for unexpired risk 未过期风险的额外款额
IB&G#2M< additional assessable profit 补加应评税利润
d` ttWWPw additional assessment 补加评税
#//xOL3J additional commitment 额外承担
7K. 75%} additional commitment vote 额外承担拨款
7<)H?;~; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2A\b-;4EP additional dependent parent allowance 供养父母额外免税额
av!;k2" additional provision 额外拨款
];k!*lR) additional stamp duty 附加印花税
HX2u{2$ additional tax 补加税罚款；补加税款
fx|d"VF[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:4zu. adjudged bankrupt 被裁定破产
RyK~"CWT adjudicated bankrupt 裁定破产人
)l`Ks adjudication fee 裁定费；评定印花税额手续费；评估契据费
4,;*sc 6* adjudication of bankruptcy 裁定破产；宣告破产
')v,<{ adjudication of insolvency 裁定无力偿还债务
82@^vX adjusted actual 经调整的实数；调整后的实数
=;-C;gn:w adjusted current assets 经调整的流动资产；调整后的流动资产
wKpB H} adjusted figure 经调整的数字；调整后的数额
S%MDQTM adjusted liabilities 经调整的负债；调整后的负债
?7NSp2aq2A adjusted loss 经调整的亏损；调整后的亏损
Kn->R9Tl 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
, mz;$z6i adjusted profit 经调整的利润；调整后的利润
fJr
EDj4( adjusted surplus 经调整的盈余额；调整后的盈余额
;\w3IAa|V adjusted value 经调整的价值；调整后的价值
o:{Sws(= adjustment 调整；修订；理算〔保险〕
ML >M:Ik+ adjustment centre 调剂中心
5)< Y3nU~ adjustment lag 调整过程的时间差距；调整时差
/V*SI!C<f adjustment mechanism 调整机制
'/<\X{l8 adjustment of loss 亏损调整
]<<,{IQ adjustment process 调整过程；调整程序
Q &W >h/ adjustment range 调整幅度
; +\h$ administered exchange rate 受管制汇率
bIGcszWr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*{VC<<` administration expenses 行政费用
@ovaOX administration fee 手续费；行政费
Lan|(!aW administration in bankruptcy 破产管理
Z$J-4KN
administration order 遗产管理令
C"kfxpCi administrator 管理人；遗产管理人
aUNA`
L administrator of the estate 遗产管理人
R{c~jjd admission of debt 债项承认书
d(|?gN^ admission of proof 接纳债权证明
D4c'6WGb@ advance 放贷款项；垫付款项；预支款项；预付款项
L91vp'+2 advance account 暂支帐目；预付款帐户
0]5X Tc3r advance compensation 预付补偿金
Evj%$7H1L1 advance from shareholder 股东垫款
*eHa4I advance pending reimbursement 预支以待日后付还
xY]q[a?cy advanced economy 先进经济体系
.<?7c !ho advancement 预付；预付财产
'GezIIaH advances warrant 垫款令
m4~
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]*=!lfrV adverse balance 逆差
33<{1Y[Q6E adverse exchange 逆汇
_LZ(HTX~ advertisement addressed to shareholders 在报章刊登的致股东通告
BDf M4 advice for collection 托收通知书
Zq &'a_ advice of drawing 提款通知书；汇票通知书
lha;| advice of payment 付款通知
~8&->?{ Advisory Committee [Securities and Futures Commission]
Ub
f5 : 谘询委员会〔证券及期货事务监察委员会〕
CN(-Jd.b Advisory Committee on Diversification 经济多元化谘询委员会
}&+,y<> affidavit 誓章；遗产申报誓章
gpyio1V> affidavit of no receipt 述明无收款的誓章
JYj*. Q0 affiliate 联号；联营公司；附属公司
mC@v," affiliated company 附属公司；联号；联营公司
.WKJ37od affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(b~l.@xh affordability 负担能力
k ntY2FM African Development Bank [AfDB] 非洲开发银行
y@v)kN)Y9\ after-acquired property 事后取得的财产
KW DH
35 after-hours dealing 市后交易
Q\s+w){f% after-tax profit 税后盈利；税后利润；税后溢利
_O}U4aGMTC agency agreement 代理协议
\(7A7~ agency expenses 代理机构的开支
R\ 8[6H agency fee 代理费
3.Mpd Agency Law 《代理法》
a$?d_BX agent 代理人；承销人
" 4#&tNQ agent of company 公司代理人
UH0l8ixc agent's fee 代理人费；经纪费
Cxq |N]E
aggregate 总计；总数；总体数字
Z[VrRT,\c aggregate amount 总款额；总额
ZDaHR-%Y aggregate assets and liabilities 总体资产与负债
>"1 EN5W
aggregate at constant price 按固定价格计算的总体数字
l8(9?!C
aggregate demand 总需求
yw:%)b{ aggregate gross position 总持仓量
TU)Pi.Aa aggregate limit 总限额
8F<|.V; aggregate of salaries tax 合计薪俸税
uQbag]&j aggregate performance 总体表现；总体业绩
@TW:6v` aggregate supply 总体供应
ZzBaYoNy[0 aggregate surplus 总盈余
E>
pr})^w aggregate total 整体总额
ms Cz\8Xd aggregate value 总值；合计价值
vh&~Y].W Y aggregated basis 合计基准
k(tB+k!vH\ aggregated net chargeable income 合计应课税入息实额
1P*GIt2L aggregation 合并计算；合计；总和
~]no7 O4 aggregation of incomes of husband and wife 夫妇入息合并计算
y`$q cEw aggregation of property 财产的总和
}@6yROy.
agio 差价；贴水
|1
qrU( 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》
y|B HSc3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9$U>St 《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》
J
?aJa Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Zjn1,\(t~u 《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》
U) xeta+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KXx;~HtO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
([a;id agreement for a settlement 授产协议
E`HA0/ agreement for assignment 转让协议
dHOH] x agreement for sale 售卖协议；买卖协议
Z %ZOAu&p agreement for sale and purchase 买卖协议
c)Ef]E\ agreement for the payment of interest 支付利息协议
4MDVR/Z7 agreement for the repayment of money 还款协议
r9(c<E?,h agreement of reinsurance 再保险协议
#p;<X|Hc}8 Agricultural Bank of China 中国农业银行
n::i$ZUdK air passenger departure tax 飞机乘客离境税
&<#1G
u_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w=-{njMz6& airport tax 机场税
()8=U_BFz alcohol duty 酒精税
qooTRqc#, alienation 让与；让渡；转让
X`v6gv5qj alimony 生活费；赡养费
aVV E 2:M All Ordinaries Index [AOI] 所有普通股指数
q4@+Pi) all risks 全险；综合险
_ {^F8 All Sales Record for Stock Market 《股票市场成交报告》
yTbtS- Allied Capital Resources Limited 新联财务有限公司
7 v3%dCvf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*S <I!7Q allocation letter 拨款信件
=$~x] allocation of fund 分配款项；预留款项
3- d"-'k allocation of profit 利润分配；溢利分配
cbou1Ei
allocation warrant 拨款令
4;H m%20g allotment 分配；配股
t':*~b{V@7 allotment notice 股份配售通知；配股通知
/Yww G;1 allotment of shares 股份分配
-"^"& ) allowable 可获宽免；免税的
ss|n7 allowable business loss 可扣除的营业亏损
<;b allowable expenses 可扣税的支出
WpI5C,3Z!l allowance 免税额；津贴；备抵；准备金
Z'^.H3YvL allowance for debts 债项的免税额
T8T,G4Q allowance for depreciation by wear and tear 耗损折旧免税额
\n#l+R23 allowance for funeral expenses 殡殓费的免税额
JZyEyN allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7S&O {Q7) allowance for repairs and outgoings 修葺及支出方面的免税额
M tDJ1I% allowance to debtor 给债务人的津贴
TxkvHiq2 alteration of capital 资本更改
odcrP\S alternate trustee 候补受托人
]%Whtj.,x7 amalgamation 合并
/xA`VyHO ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{; UBW7{ ambit of charges 征税范围；收费范围
=o"sBVj amended valuation 经修订的估值
mp]UUpt American Commodities Exchange 美国商品交易所
5oD%~Fk l American Express Bank Limited 美国运通银行
|>I4(''} American Stock Exchange 美国证券交易所
[ z} $G:s amortization 摊销
*i7-_pT amount due from banks 存放银行同业的款项
5bK:sht amount due from banks abroad 存放海外银行同业的款项
]=0D~3o3 amount due from holding companies 控股公司欠款
\w{fq+G amount due from local banks 存放本港银行同业的款项
= U~\iJ amount due to banks 银行同业的存款
5i3 nz=~o amount due to banks abroad 海外银行同业的存款
C%Op[ H3 amount due to holding companies 控股公司存款
| -AR)Smt amount due to local banks 本港银行同业的存款
Zf\It<zT5 amount due to outport banks 外埠银行同业的存款
P}p6{ amount for note issue 发行纸币的款额
8\Z/mU*4 amount of bond 担保契据的款额
l]e7 amount of consideration 代价款额
f=MR.\ amount of contribution 供款数额
b zMs\rj\ amount of indebtedness 负债款额
q/tC/V%@( amount of principal of the loan 贷款本金额
j\@|oW0 amount of rates chargeable 应征差饷数额
Vuo 8[ h> amount of share capital 股本额
1 Yv#4t amount of sums assured 承保款额
Uefw amount of variation 变动幅度
nr9c G/" amount of vote 拨款数额
pe@/tO&I amount payable 应付款额
POUD*(DqNK amount receivable 应收款额
=:'a)o Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~{O@tt)F analysis 分析
n 1)m(,{ ancillary risk 附属风险
(svd~h e2 annual account 周年帐目；周年帐目报表；年度决算；年结
ze%)fZI0 f annual accounting date 年结日期
G@n% P~ annual allowance 每年免税额；年积金；年度津贴；年津
uO `YA] annual balance 年度余额
Bx&wS|-) D annual disposable income 每年可动用收入
#6<9FY# annual estimates 周年预算
bQM_rqjJGw annual fee 年费
Aa/lKiiz annual general meeting 周年大会
; yH1v X annual growth rate 年增率；每年增长率
gobqS+c annual long-term supplement 长期个案每年补助金
_-I 0f##. annual pensionable emolument 可供计算退休金的年薪
mM7S9^<UH annual report 年报
a<X< hxW: Annual Report on the Consumer Price Index 《消费物价指数年报》
Ea*Jl< annual return 周年报表；周年申报表；每年报税表格
]jS+ItL@ Annual Return Rules 《周年报表规则》
&Qdd\h# annual review of consumer prices 每年消费物价回顾
i;>Hy| annual roll-forward basis 逐年延展方式
P1
`-OM annual salary 年薪
J5Tl62} annual statement 年度报表；年度决算表
WNPdy m 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
^Cwz A B annuitant 年金受益人
d98Z C+q annuity 年金
8V(#S :G35 annuity contract 年金合约
xe6 2gaT annuity on human life 人寿年金
0: (@Y antecedent debt 先前的债项
$u9y
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~l@SGHx anticipated expenditure 预期开支
L Pk85E anticipated net profit 预期纯利
a[GlqaQy+- anticipated revenue 预期收入
ji brSz anti-inflation measure 反通货膨胀措施
vxo iPqo anti-inflationary stance 反通货膨胀立场
r=+r5k"` apparent deficit 表面赤字
!f \y3p*j apparent financial solvency 表面偿债能力
d\V\,% &. apparent partner 表面合伙人
k]"Rg2>% application for personal assessment 个人入息课税申请书
T%xB|^ lf application of fund 资金应用
0 %^m application to release as liquidator and to destruct the books of accounts and documents
Rd5r~iT 申请免除清盘人职务及毁灭帐簿与文件
7b,u|F appointed actuary 委任精算师
fmvv
q1G& appointed auditor 委任核数师；委任审计师
-<i&`*zG appointed trustee 委任的受托人
@W^A%6"j appointer 委任人
c]W]m`: apportioned pro rata 按比例分摊
mIZ# uW apportionment 分配；分摊
: (Feg 2c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
B" wk:\zC apportionment formula 分摊方程式
d]k >7. apportionment of estate duty 遗产税的分摊
^6ZA2-f/<8 appraisal 估价；评估
^=wG#!#V"1 appreciable growth 可观增长
d 7u"Z5 t appreciable impact 显着影响
=1%3".
"n@ appreciable increase 可观增长
8KW}XG appreciation 增值；升值
|_%| appreciation against other currencies 相对其他货币升值
/cr.}D2O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
. c+RFX@0 appreciation tax 增值税
t_WNEZW 7f appropriation 拨款；拨用；拨付
>b |l6 #% appropriation account 拨款帐目
l9q
ygh Appropriation Bill 拨款法案
7k:}9 M~ appropriation-in-aid system 补助拨款办法
z$`=7 afp approved assets 核准资产
s0. yPA approved basket stock 认可一篮子证券
(9$/r/-a approved budget 核准预算
Sz "J-3b^ approved charitable donation 认可慈善捐款
`96: Z-!} approved charitable institution 认可慈善机构
D C mNxN approved currency 核准货币；认可货币
^gh/$my; approved estimates 核准预算
p(~>u'c approved estimates of expenditure 核准开支预算
n4ce)N@ approved overseas insurer 核准海外保险人
3U@ p approved overseas trust company 核准海外信托公司
ZQnJTS+ Rd approved pooled investment fund 核准汇集投资基金
%dS7u $Rnh approved provident fund scheme 认可公积金计划
MlsF?"H p approved provision 核准拨款
co<){5zOT approved redeemable share 核准可赎回股份
?'$=G4y&? approved regional stock 认可地区性证券
,ibI@8;#~' approved retirement scheme 认可退休金计划
yK0Q, approved subordinated loan 核准附属贷款
Yq#I#
2RD arbitrage 套戥；套汇；套利
<2ff cBv arbitrageur 套戥者；套汇者
} ` Q'!_` arbitrary amount 临时款项
]^&DEj{ arrangement 措施；安排；协定
*
C ~ arrears 欠款
wQp,RpM arrears of pay 欠付薪酬
:4<+)r26 arrears of revenue 逾期未收税款；逾期未收的帐项
RV^2[Gdi articles of association 组织章程；组织细则；组织章程细则
Q{H88g^=J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_1dG!! L_ ascertainment of profit 确定利润
jY:(Tv3~ "Asia Clear" “亚洲结算系统”
@o44b!i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Nt&}T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
x7l)i!/$ Asian Development Fund [ADF] 亚洲发展基金
_w^p~To^ Asian dollar bond 亚洲美元债券
*2 4P T7 Asian dollar market 亚洲美元市场
CTR|b}! Asian dollar rate 亚洲美元利率
Nb#E +\q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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,F>5P Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k^]+I% ?Q asked price 沽盘；喊价；索价；卖方报价
{+z+6i assessable income 应评税入息
=a?l@dI] assessable loss 应评税亏损
1b;Aru~l assessable profit 应评税利润
A]BG* assessable value 应评税值
v=i [s assessed profit 估定利润
<3
AkF# C9 assessed value 经评估价值
=d7 lrx+z assessment 评税；评定；估价；评税单
{NKDmeg:D assessment number 评税编号；估价编号
= NF},j " assessment of additional tax 补加税评税
!F; W#Gc assessment of performance 业绩评估；实绩评价
Y$Js5K@F Assessor 评税主任
,, ]y 8P asset price bubbles 资产价格泡沫
> g8;x# asset-backed securities 具资产保证的证券
U&wVe$ assets accretion 资产增值
#R305 assets and liabilities 资产与负债
)f(#Fn assets betterment statement 资产递增表；资产改进表
x~j% assets lending 实物放款；有抵押贷款
/r[0Dw assets of the company passing on the death 死者去世时转移的公司资产
8cfxKUS assets pledged as security for liabilities 用作负债抵押的资产
<|hv H assets portfolio 资产投资组合
D>?%p"e assets price 资产价格
+ To{T m- assets quality 资产质素
Nypa, _9} assets realization 资产变现
*@cXBav/< assets refinancing arrangement 资产再集资安排
GL nj& Ve assets securitization 资产证券化
["MF -tQ5 assets situated outside Hong Kong 在香港以外地方的资产
%Ni)^ assets stripping 削减资产；拆卖资产
UR1U; k assets value 资产值
'2u Q assignee 承让人
i )+@'!6 assignment 转让；转让书；转让契
!wJ~p:vRdY assignment of interest 权益转让
="d}:Jl assignment of letters patent and trade mark 专利证书及商标转让
3)atqM)i assignment of property 物业转让；物业转让书
=MB[v/M59w assignment right 转让权
SD8Q _[rY assignor 转让人
h[ba$S,T associate 有联系的人；有关连人士；相联者；合伙人；联系人
UXDd8OJL Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
eMPi ho associate member 附属会员
Q;)[~p associated body corporate 相联法人团体
T.`E DluG associated company 相联公司；联属公司
Y71io^td~j associated corporation 相联法团
Ad9'q!_en Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vtCt6M 公认会计师公会〔英国〕
80![aj}z4G Association of Futures Exchange Brokers 香港期货经纪协会
~>k<I:BtrT Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
eqZ V/a association of underwriters 承保人组织
i0v; mc assumption of control 接管
3RX q/E assurance 担保；保险；转易；转易书
{" Van,w assurance of interest 权益的转易
52C> f6w at 19XX price 按一九ＸＸ年价格计算
FU;Tv ). at a discount 按赔价计算；按贴水价格计算；打折扣
;R@ zf1UYA at a premium 按溢价计算；按升水价格计算
kHo0I8
at call 通知付款；按通知
rs]%`"&= at constant market price 按固定市价计算
F7Mf>." at constant price 按固定价格计算
DJS0;!#
|O at cost 按成本计算
W[ AX? at current market price 按当时市价计算；按现时市价计算
?y>P at current price 按当时价格计算；按现时价格计算
2h I M!wQ at factor cost 按要素成本计算；按生产要素成本计算
7!]$XGz[ at money-of-the-day price 按付款当日价格计算
8uP,#D<wZ at or better 按指定或较佳价位〔买卖指令〕
}/4 AT at par 按面值计算；平价
I
^?TabL at sight 见票即付
<ZSH1~<{6 at the close 按收市盘
K9njD#/ at the opening 按开市盘
Q]S~H+eRy attestation 见证；见证条款
;ug& v
C at-the-money option 平价期权
IX$dDwY|O> attorney 受权人；受托代表人
fIN F;TK attornment 新拥有人承认书
a:r8Jzr attributable profit 可归属利润
zq>pK_WG attributable share value 可归属股份价值
s )POtJ< Auckland Stock Exchange 奥克兰证券交易所
8`v+yHjG auction 拍卖
GPONCL8(0 auctioneer 拍卖商
Q>8F&p?R audit 审计；核数
(0 /,R Audit Commission 审计署
R9A8)dDz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[< \k 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〕
qsOA(+ZP audit review 帐目审查
Se.\wkl#Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
P"Lk(gY audited account 审计帐目；经审计的帐目
)r 3}9J audited annual account 经审计的周年帐目
V(I!HT5.W audited balance sheet 经审计的资产负债表
29("gB auditor 核数师；核数主任；审计师
@<=x fs auditor's certificate 核数师证明书；审计师证明书
b`){f\#t auditor's report 核数师报告；审计师报告
ZJ}9g(X..g Aussie bond 澳元债券
UCG8=+t5T austerity budget 紧缩预算
-^LUa]"E Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$&& mGD;?K Australia All Ordinaries Index 澳洲所有普通股票指数
F0:|uC4 Australian Dollar [AUD] 澳元
:)o 4fOJ8 Australian Options Market 澳大利亚期权市场
7r;7'X5 Australian Securities Commission 澳洲证券事务监察委员会
q,`"Z)97 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
me:~q#k Australian Stock Exchange 澳大利亚证券交易所
5b> -t#N, Austrian Schilling [ATS] 奥地利先令
$mdmuUIy-3 authentication 认证；鉴证
O'm><a>8 authority to purchase 委托购买证；委购书
5p So`) authorization 认可；核准；授权；授权书
;wo authorization by direction 指示授权
l r80RL'_ authorization by instruction 指令授权
hgIqr^N9 authorization by warrant 令状授权
;;e\"%}@=q authorization of unit trust 单位信托的认可
ZByxC*Cz authorized agent 指定代理人
tpu2e*n-| authorized capital 法定资本
jf&B5>-x authorized clerk 出市员
V`P8oIOh] authorized dealer 认可交易商
!d nCr R authorized financial institution 认可财务机构
4'3do>! authorized fund 认可基金
PLD&/SgP* authorized fund house 获授权的基金公司；认可基金公司
kY>jp@w V authorized institution 认可机构
7egE." authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Lx%*IE|c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
J]&^A$ authorized insurer 获授权保险人；获认可承保人
0s9-`nHen| authorized investment 特准投资项目
J)7\k$ D authorized person 获授权人
+kA>^ authorized representative 获授权代表
y yPQ^{zD authorized share capital 法定股本
X0:V5
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7Qdf#D G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?'_Ty`vT 自动交易系统〔香港期货交易所有限公司〕
1V f?Rw automatic adjustment mechanism 自动调整机制
MzEeDN automatic adjustment system 自动调整系统
zM+4<k_dH] Automatic Clearing House 自动票据交换所
k1lo{jw` automatic exchange rates accumulation system 自动化汇率累集系统
CdBpz/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(vX)
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! automatic teller machine [ATM] 自动柜员机
ATQw=w
3W autopay 自动转帐
m:}PVJ-" available assets 可用资产
mM9a T0_w available fiscal reserve 现存财政储备
su$IXI#R-& available profit 可用利润
gB
_/( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6a*?m{ average 平均；平均数；海损
dU}Cb?]7s average basic salary 平均基本薪金
D\ :dn average consumer expenditure 平均消费开支；一般消费开支
]I,(^Xq3a( average cost 平均成本
e{Q;,jsh average cost of land production 增辟土地平均成本
8H'ybfed average daily turnover 平均每日成交额
oACbZ#/@n average daily wage rate 平均每日工资率
v)p'0F#6 A average expenditure pattern 平均开支模式
ag V z
average growth rate 平均增长率
p<
Y-b,& average net fixed assets 固定资产平均净值
_:N= average of relatives 相对价格平均数
zqH G2:MN" average price 平均价格
HLe/|x\@< average propensity to consume 平均消费倾向；一般消费倾向
3S 5`I9I average propensity to save 平均储蓄倾向；一般储蓄倾向
9^L{)t> average rate 平均率
T,a71"c average revenue 平均收入；平均收益
(himx8Uml2 average stock 平均库存；平均存货
ZZ>" LH average yearly rent 平均年租
1[yy/v'q avoidance of double taxation 避免双重课税
# a`D6; avoidance of tax 避税
