A:
aOo;~u2-= A share Ａ股；甲类股份
7)+%;|~ abatement of tax 减税；减扣免税额
>CPoeIHK ABN AMRO Bank N.V. 荷兰银行
v @E/?\k" above-the-line expenditure 线上项目支出；经常预算支出
d9uT*5f above-the-line receipt 线上项目收入；经常预算收入
g4>1> .s ABSA Asia Limited 南非联合亚洲有限公司
DYvg ^b absolute change 绝对数值变更
G,b1 u" absolute expenditure 实际开支
@V#
wYt absolute guideline figure 绝对准则数字
q5(Z
absolute interest 绝对权益
yzmwNs u absolute order of discharge 绝对破产解除令
mdD9Q
N01 absolute profit margin 绝对利润幅度
Qz?r4kR absolute value 实值；绝对值
SB` "%6 absolutely vested interest 绝对既得权益
;Cqjg.wkB absorbed cost 已吸收成本；已分摊成本
B3|r O absorption 吸收；分摊；合并
az ?2 absorption rate 吸收率；摊配率；分摊率
,\ RxKSU ACB Finance Limited 亚洲商业财务有限公司
8q& *tpE acceptable form of reciprocity 合理的互惠条件
4$!iw3N ( acceptable rate 适当利率；适当汇率
g?caE) acceptance agreement 承兑协议
Z'sO9Sg8> acceptance for honour 参加承兑
Yl6\}_h` acceptor 承兑人；接受人；受票人
~h*p A8^L acceptor for honour 参加承兑人
[ ,fd Nxc8 accident insurance 意外保险
R9z^=QKcH Accident Insurance Association of Hong Kong 香港意外保险公会
b,#E.%SLw accident insurance scheme 意外保险计划
]xIfgSq accident year basis 意外年度基准
6|D,`dk3U accommodation 通融；贷款
+t XOP| X accommodation bill 通融票据；空头票据
_(8HK accommodation party 汇票代发人
(g@e=m7Q account balance 帐户余额；帐户结余
pMX#!wb account book 帐簿
x@]pUA1 account collected in advance 预收款项
5PQ s1 B account current book 往来帐簿
mTzzF9n"Y account of after-acquired property 事后取得的财产报告
K>`7f]?H*e account of defaulter 拖欠帐目
SAEr $F^ account payable 应付帐款
a,U =irBA account payee only [A/C payee only] 只可转帐；存入收款人帐户
J
dD P account receivable 应收帐款
Vh ww-A account receivable report 应收帐款报表
{-]/ r account statement 结单；帐单；会计财务报表
;mLbJT
account title 帐户名称；会计科目
? )cNe:KY accountant's report 会计师报告
M9@#W" Accountant's Report Rules 会计师报告规则
@:. 6'ji,` accounting and auditing procedure 会计与审计程序；会计与核数程序
o " x& F Accounting Arrangements 《会计安排》
p5~;8Q7 accounting basis 会计基础
j]"Yz t~u accounting by Official Receiver 破产管理署署长呈交的帐目
s.rS 06x Accounting Circular 《会计通告》
t p.qh]2c accounting class 会计类别
{=,?]Z+ accounting date 记帐日期；会计结算日期
eb)S <%R / accounting for money 款项核算
1!/
U#d" Accounting Officer 会计主任
5}R /C{fs accounting period 会计报告期；会计期
5U[;T]{)e accounting policy 会计政策；会计方针
NdQXQa?, accounting practice 会计惯例
id.o )= accounting principle 会计准则
f#l/N%VoBZ accounting record 会计记录
0n_Cuh\ accounting report 会计报告
X./4at` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=ot`V; Q> Accounting Society of China 中国会计学会
IrXC/?^h accounting statement 会计报表
#TUsi ,jG accounting system 会计制度；会计系统
Uc }L/ax accounting transaction 会计事项；帐务交易
C /[2?[ accounting treatment 会计处理
;1cX|N= accounting year 会计年度
.J~iRhVOF accretion 增值；添加
f$k#\=2% accrual 应计项目；应累算数目
R$*{@U accrual basis 应计制；权责发生制
(G"b)"Qum accrual basis accounting 应计制会计；权责发生制会计
11
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* accrue 应累算；应计
;X\>oV3# accrued benefit 应累算利益
{P(Z{9 u% accrued charges 应计费用
''wWw(2O accrued cumulative preference share dividend 应累算的累积优先股股息
P!m~tu}B accrued expenses 应累算费用
+iwNM+K/gQ accrued interest payable 应付利息；应计未付利息
,KIa+&vJW@ accrued interest receivable 应收利息；应计未收利息
5in6Y5c kj accrued right 累算权益
[/*85 4 accruing profit 应累算的利润
.d9VV& accumulated fiscal reserve 累积财政储备
}x-~>$:" accumulated profit 累积利润；滚存溢利
\GbT^!dj accumulated reserve 累积储备
m5zP|s1`[' accumulation of surplus income 累积收益盈余
r[M]2h acquired assets 既得资产
d Z"bc]z{ acquisition 收购；购置；取得
iAT&C`,(& acquisition cost 购置成本
G+'MT C_ acquisition expenses 购置费用
f<WnPoV acquisition of 100% interest 收购全部股权
&6MGPh7T acquisition of control 取得控制权
J(M0t~RZ acquisition of fixed assets 购置固定资产
*D,+v!wG9 acquisition of shell “买壳”
c1CP1 2 acquisition price 收购价
QD<^ VY6 act of God 天灾
;myu8B7& acting partner 执事合伙人
UY{
Uo@k9x active market 买卖活跃的市场；交投畅旺的市场；旺市
>H5BY9]I active partner 积极参与的合伙人
h:# active trading 交投活跃
VrO$SmH actual circulation 实际流通
2v`VtV|B actual cost 实际成本
m2{z actual expenditure 实际开支；实际支出
KzeA+PI actual income 实际入息；实际收入；实际收益
xHykU;p@ actual market 现货市场
tmK@Veb*a' actual price 现货价；实际价格
,`/!0Wmt actual profit 实际利润
x;Dr40wD@y actual quotation 实盘；实际价位；实际报价
RURO0`^ actual year basis 按实际年度计算
Zi@?g IiX actuals 实货
tI{
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A0O$B7ylQ actuarial principle 精算原则
qg:1 actuarial report 精算师报告
+#1WOQfAD Actuarial Society of Hong Kong 香港精算学会
eiP>?8 actuarial valuation 精算师估值
-hp,O?PM actuary 精算师
4p>@UB&U ad referendum agreement 暂定协议；有待覆核的协定
b
|m$ W ad valorem duty 从价税；按值征税
:
[aUpX= ad valorem duty system 从价税制
*[ W! ng ad valorem fee 从价费
YZpF*E;6t ad valorem tariff 从价关税
%>xW_5;Z additional allowance 额外免税额
,O 3"r; additional amount for unexpired risk 未过期风险的额外款额
}Ss#0Gee additional assessable profit 补加应评税利润
0[PP Vr: additional assessment 补加评税
u33+ ikYv additional commitment 额外承担
uA:;OM} additional commitment vote 额外承担拨款
LL9Mt y, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4(u+YW GX additional dependent parent allowance 供养父母额外免税额
tPC8/ntP8 additional provision 额外拨款
0
"pm7 additional stamp duty 附加印花税
VC>KW{&J0 additional tax 补加税罚款；补加税款
((EN& X,v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[_-CO }> adjudged bankrupt 被裁定破产
pgU54 Ef adjudicated bankrupt 裁定破产人
zMtK_c cQ adjudication fee 裁定费；评定印花税额手续费；评估契据费
l4R: _Z< adjudication of bankruptcy 裁定破产；宣告破产
!R{L `T0 adjudication of insolvency 裁定无力偿还债务
uO7Ti]H adjusted actual 经调整的实数；调整后的实数
Y&'2/zI6~ adjusted current assets 经调整的流动资产；调整后的流动资产
{hg,F?p
' adjusted figure 经调整的数字；调整后的数额
bB)EJCPq> adjusted liabilities 经调整的负债；调整后的负债
'f;+*~*L adjusted loss 经调整的亏损；调整后的亏损
[uAfE3 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
/Pg66H#RUf adjusted profit 经调整的利润；调整后的利润
; K$E;ZhPN adjusted surplus 经调整的盈余额；调整后的盈余额
"p2PZ)| adjusted value 经调整的价值；调整后的价值
VEb}KFyP adjustment 调整；修订；理算〔保险〕
"5Kx]y8 adjustment centre 调剂中心
"=yaeEp adjustment lag 调整过程的时间差距；调整时差
G _42ckLq adjustment mechanism 调整机制
O$$s]R6 adjustment of loss 亏损调整
>-y'N.l ^ adjustment process 调整过程；调整程序
'ky'GzX, adjustment range 调整幅度
1! vR
8. administered exchange rate 受管制汇率
+Icg;m{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O ^U{I?gQ administration expenses 行政费用
og2]B\mN4 administration fee 手续费；行政费
8uT@$ ./
administration in bankruptcy 破产管理
H~||]_q| administration order 遗产管理令
5G\vV]RR& administrator 管理人；遗产管理人
lW^RwNcd administrator of the estate 遗产管理人
mKxQ U0 ` admission of debt 债项承认书
YE V H?`G admission of proof 接纳债权证明
- I4@` V advance 放贷款项；垫付款项；预支款项；预付款项
~5cLI;4h advance account 暂支帐目；预付款帐户
?LvZEiJ advance compensation 预付补偿金
47
m:z5; advance from shareholder 股东垫款
#MOEY |6 advance pending reimbursement 预支以待日后付还
q ,}W. advanced economy 先进经济体系
9O@ eJ $ advancement 预付；预付财产
0%'&s)# advances warrant 垫款令
\!G&:<h advancing 贷出
q1NAKcA<U adverse balance 逆差
BS+N adverse exchange 逆汇
V /762&2 X advertisement addressed to shareholders 在报章刊登的致股东通告
. D)'ZY advice for collection 托收通知书
_Y}(v( (; advice of drawing 提款通知书；汇票通知书
%Vi ve2j C advice of payment 付款通知
~p8-#A)X,) Advisory Committee [Securities and Futures Commission]
u4#BD!W 谘询委员会〔证券及期货事务监察委员会〕
t55
' Advisory Committee on Diversification 经济多元化谘询委员会
XQlK }AK affidavit 誓章；遗产申报誓章
( B,CL222x affidavit of no receipt 述明无收款的誓章
f4`=yj* affiliate 联号；联营公司；附属公司
$]xe,}*Af affiliated company 附属公司；联号；联营公司
PN0:,.4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k\x>kJ}0 affordability 负担能力
7c4\'dt# African Development Bank [AfDB] 非洲开发银行
2hmV 1g j after-acquired property 事后取得的财产
3VA Lrb; after-hours dealing 市后交易
Ay2Vz>{ after-tax profit 税后盈利；税后利润；税后溢利
Q@ /wn agency agreement 代理协议
vPSH agency expenses 代理机构的开支
[T~O%ly7x& agency fee 代理费
' iUfr@ Agency Law 《代理法》
K~v"%sG{` agent 代理人；承销人
0gfa7+Y agent of company 公司代理人
65s|gfu/ agent's fee 代理人费；经纪费
y\r8_rBo aggregate 总计；总数；总体数字
{gK
i15t aggregate amount 总款额；总额
. (Q;EF`_U aggregate assets and liabilities 总体资产与负债
8cR4@ Hqx aggregate at constant price 按固定价格计算的总体数字
ykX}T6T aggregate demand 总需求
M,q'
aggregate gross position 总持仓量
}_gCWz-5? aggregate limit 总限额
& UL(r aggregate of salaries tax 合计薪俸税
(#LV*&K%IC aggregate performance 总体表现；总体业绩
e !G
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$>8+t>| aggregate surplus 总盈余
rc 9 \ aggregate total 整体总额
<iJ->$ aggregate value 总值；合计价值
)k <ON~x aggregated basis 合计基准
B.0(}@ aggregated net chargeable income 合计应课税入息实额
MDl aggregation 合并计算；合计；总和
7GWPsaPn aggregation of incomes of husband and wife 夫妇入息合并计算
~U ?cL-`n aggregation of property 财产的总和
>vt#,8VAN agio 差价；贴水
tlI3jrgw 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》
!)_80O1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'hf-)\Ylf 《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》
K (Z d-U Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zZ
OoPE 《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》
_"## p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n=L;(jp<j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
uTBls8 agreement for a settlement 授产协议
:$dGcX} agreement for assignment 转让协议
WTSY:kvcCY agreement for sale 售卖协议；买卖协议
K?(ls $ agreement for sale and purchase 买卖协议
<y(>z*T; agreement for the payment of interest 支付利息协议
IAhyGD{b agreement for the repayment of money 还款协议
< ;SQ1^N agreement of reinsurance 再保险协议
DZR k K3 Agricultural Bank of China 中国农业银行
`c(,_o a{ air passenger departure tax 飞机乘客离境税
n"(n*Hf7b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&}YB!6k h^ airport tax 机场税
P/,7CfyPd alcohol duty 酒精税
?U iwr{Q alienation 让与；让渡；转让
o T5?*3f alimony 生活费；赡养费
fw|r{#d All Ordinaries Index [AOI] 所有普通股指数
T{{J'
_s5L all risks 全险；综合险
\02j~r`o All Sales Record for Stock Market 《股票市场成交报告》
IP-CN Allied Capital Resources Limited 新联财务有限公司
#:DDx5%x<b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+2|X 7wA allocation letter 拨款信件
yQM7QLbTk allocation of fund 分配款项；预留款项
q'hMf?_ allocation of profit 利润分配；溢利分配
wvp\'* $ allocation warrant 拨款令
0F0V JE allotment 分配；配股
JrOp-ug allotment notice 股份配售通知；配股通知
=}Bq"m allotment of shares 股份分配
;!Oj b allowable 可获宽免；免税的
vXq=f:y4 allowable business loss 可扣除的营业亏损
&s\$&%| allowable expenses 可扣税的支出
} sd-X`lZ allowance 免税额；津贴；备抵；准备金
j K$4G.x allowance for debts 债项的免税额
n<"?+bz"< allowance for depreciation by wear and tear 耗损折旧免税额
D$Y Ai% *H allowance for funeral expenses 殡殓费的免税额
& &M-5XD allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*~lD;{2 allowance for repairs and outgoings 修葺及支出方面的免税额
5R{
{FD`h allowance to debtor 给债务人的津贴
/49PF:$? alteration of capital 资本更改
V%<<Udu< alternate trustee 候补受托人
gupB8 .! amalgamation 合并
N+"Y@X yg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+r2E5s ambit of charges 征税范围；收费范围
>XSe[K amended valuation 经修订的估值
- EF(J American Commodities Exchange 美国商品交易所
e\%QHoi>u American Express Bank Limited 美国运通银行
!jU<(eY American Stock Exchange 美国证券交易所
U#Wc!QN-t amortization 摊销
OcQ_PE5 \ amount due from banks 存放银行同业的款项
2 t<
dCw amount due from banks abroad 存放海外银行同业的款项
"SNsO f amount due from holding companies 控股公司欠款
S/G,A,"c amount due from local banks 存放本港银行同业的款项
0`h[|FYV amount due to banks 银行同业的存款
zt[TShD^ amount due to banks abroad 海外银行同业的存款
nxsQDw\hy amount due to holding companies 控股公司存款
6mep|![6 amount due to local banks 本港银行同业的存款
h:z;b; amount due to outport banks 外埠银行同业的存款
;}A#ws_CD_ amount for note issue 发行纸币的款额
bsuUl*l) amount of bond 担保契据的款额
/J EH%) amount of consideration 代价款额
>BrxJw#M amount of contribution 供款数额
/q uf'CV} amount of indebtedness 负债款额
/I7sa* i amount of principal of the loan 贷款本金额
q-o= lU" amount of rates chargeable 应征差饷数额
a_waLH/ amount of share capital 股本额
_xl#1>G^J amount of sums assured 承保款额
7v?tSob:b amount of variation 变动幅度
hX`WVVoF amount of vote 拨款数额
hO ;bnt%( amount payable 应付款额
cuq7eMG6z amount receivable 应收款额
ii2oWU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"sAR< 5b analysis 分析
|GdA0y\v*} ancillary risk 附属风险
IH\k_Yf# u annual account 周年帐目；周年帐目报表；年度决算；年结
(pi7TS J annual accounting date 年结日期
f#eTi&w annual allowance 每年免税额；年积金；年度津贴；年津
zesEbR)j annual balance 年度余额
p\+#`] Q7} annual disposable income 每年可动用收入
lz{>c.Ll[ annual estimates 周年预算
C>T6{$xkC annual fee 年费
h@{@OAu? annual general meeting 周年大会
aj(M{gFq~ annual growth rate 年增率；每年增长率
PDD` eK}Fj annual long-term supplement 长期个案每年补助金
HoRLy*nU annual pensionable emolument 可供计算退休金的年薪
HS(<wI annual report 年报
g-+p(Ll| Annual Report on the Consumer Price Index 《消费物价指数年报》
{GHGFi`Z annual return 周年报表；周年申报表；每年报税表格
NA/+bgyuT> Annual Return Rules 《周年报表规则》
#y>oCB`EM annual review of consumer prices 每年消费物价回顾
TUpEh Q+* annual roll-forward basis 逐年延展方式
h$ZF[Xbfe
annual salary 年薪
n 0vPW^EQ annual statement 年度报表；年度决算表
>$R-:>~zN 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
N" E\o,_ annuitant 年金受益人
)s6tj lf8 annuity 年金
L {B#x@9tQ annuity contract 年金合约
/ /wmJ | annuity on human life 人寿年金
A=XM(2{aN antecedent debt 先前的债项
\2N iI]t] ante-dated cheque 倒填日期支票
8De
`.!Gg anticipated expenditure 预期开支
^xqh! anticipated net profit 预期纯利
>`oO(d}n[0 anticipated revenue 预期收入
4
Qw; r anti-inflation measure 反通货膨胀措施
.Bi7~*N anti-inflationary stance 反通货膨胀立场
\H" (*["& apparent deficit 表面赤字
rz l2Oj"4 apparent financial solvency 表面偿债能力
J41Z Q apparent partner 表面合伙人
7s.sbP~ application for personal assessment 个人入息课税申请书
X;6X
K$" application of fund 资金应用
0f-gQD application to release as liquidator and to destruct the books of accounts and documents
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申请免除清盘人职务及毁灭帐簿与文件
w^ DAu1 appointed actuary 委任精算师
hOwVm;: appointed auditor 委任核数师；委任审计师
lcUL7 appointed trustee 委任的受托人
.5I1wRN49 appointer 委任人
P, ># apportioned pro rata 按比例分摊
Y: byb68 apportionment 分配；分摊
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[D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!MGQ+bD6 apportionment formula 分摊方程式
N86Hn]# apportionment of estate duty 遗产税的分摊
3b[_0 appraisal 估价；评估
nKHyq\ appreciable growth 可观增长
sX**'cH appreciable impact 显着影响
Fe/*U4xU appreciable increase 可观增长
c^= ,@# appreciation 增值；升值
;e[-t/SI appreciation against other currencies 相对其他货币升值
/#Xz+#SqY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@|cas|U.r appreciation tax 增值税
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M$ appropriation 拨款；拨用；拨付
#cmj?y() appropriation account 拨款帐目
a2g1 5;kM Appropriation Bill 拨款法案
=UYc~VUYnT appropriation-in-aid system 补助拨款办法
YL{LdM- xM approved assets 核准资产
Q}m)Q('Rk approved basket stock 认可一篮子证券
)9PQ j approved budget 核准预算
gx9H=c>/ approved charitable donation 认可慈善捐款
M<)HJ lr approved charitable institution 认可慈善机构
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< approved currency 核准货币；认可货币
,ur_n7+LH approved estimates 核准预算
{j^}"8G B approved estimates of expenditure 核准开支预算
jt;,7Ek approved overseas insurer 核准海外保险人
EmH2 Dbw approved overseas trust company 核准海外信托公司
X#p E!mT approved pooled investment fund 核准汇集投资基金
#^eviF8 approved provident fund scheme 认可公积金计划
jLZ~9FXF2 approved provision 核准拨款
fc&4e:Ve approved redeemable share 核准可赎回股份
XRaq\a`=: approved regional stock 认可地区性证券
0h#' 3z< approved retirement scheme 认可退休金计划
)WBTqML[ approved subordinated loan 核准附属贷款
a|66[ arbitrage 套戥；套汇；套利
P/0 n)
Q arbitrageur 套戥者；套汇者
EY&hWl*a^ arbitrary amount 临时款项
1'}~;?_ arrangement 措施；安排；协定
\5O4}sm$* arrears 欠款
QZzi4[-as arrears of pay 欠付薪酬
ku?i[Th arrears of revenue 逾期未收税款；逾期未收的帐项
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XcY|y=W articles of association 组织章程；组织细则；组织章程细则
!R4`ihi1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
IEO5QV:u: ascertainment of profit 确定利润
&grT} "Asia Clear" “亚洲结算系统”
N 0/DPZX7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fr iNo^v& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
dRt]9gIsx Asian Development Fund [ADF] 亚洲发展基金
7X1T9'j I2 Asian dollar bond 亚洲美元债券
H}X3nl\] Asian dollar market 亚洲美元市场
`&j5/[>v Asian dollar rate 亚洲美元利率
\u2p] K> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
HPm12&8, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>8HcCG asked price 沽盘；喊价；索价；卖方报价
`0Qzu\gRb assessable income 应评税入息
2 et7Vw assessable loss 应评税亏损
BPe5c :z assessable profit 应评税利润
G' Jsk4:c assessable value 应评税值
r#3(;N{= assessed profit 估定利润
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fN0"6 assessed value 经评估价值
~[ isR|> assessment 评税；评定；估价；评税单
7k{C'\m assessment number 评税编号；估价编号
ojUBa/ assessment of additional tax 补加税评税
Mb uD8 B assessment of performance 业绩评估；实绩评价
.[ NB"\<q Assessor 评税主任
LZ}C{M{=5A asset price bubbles 资产价格泡沫
Hq3"OMG q asset-backed securities 具资产保证的证券
PiP\T.XANa assets accretion 资产增值
Ztr,v$ assets and liabilities 资产与负债
pQ!NhzQ assets betterment statement 资产递增表；资产改进表
C /\ )-^ assets lending 实物放款；有抵押贷款
IX e[JL: assets of the company passing on the death 死者去世时转移的公司资产
;1A4p `) assets pledged as security for liabilities 用作负债抵押的资产
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N assets portfolio 资产投资组合
#\_N-bVu assets price 资产价格
VkZrb2]v assets quality 资产质素
(Xi?Y/ assets realization 资产变现
nM>oG'm[n assets refinancing arrangement 资产再集资安排
/Z94<}C6b assets securitization 资产证券化
"FwbhD0Gb assets situated outside Hong Kong 在香港以外地方的资产
-O:+?gG assets stripping 削减资产；拆卖资产
Xk8+m> assets value 资产值
?<STt 9 assignee 承让人
?4P*,c assignment 转让；转让书；转让契
^y]CHr assignment of interest 权益转让
3pl/k T.\ assignment of letters patent and trade mark 专利证书及商标转让
Zui2O-L?V assignment of property 物业转让；物业转让书
Gt3V}"B3\ assignment right 转让权
*BF5B\[r? assignor 转让人
yZj:Kp+7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
~Pq1@N>n Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
n,q+ EZd associate member 附属会员
AKk6kI8 F associated body corporate 相联法人团体
BT.;l I associated company 相联公司；联属公司
Ri =>evx associated corporation 相联法团
/g BB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
G?AZ%Yx 公认会计师公会〔英国〕
SSEK9UX Association of Futures Exchange Brokers 香港期货经纪协会
MF)Xc\}0p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ViIt 'WX association of underwriters 承保人组织
z-$ bce9* assumption of control 接管
EnnT)qos assurance 担保；保险；转易；转易书
/Ut h#s: assurance of interest 权益的转易
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at 19XX price 按一九ＸＸ年价格计算
y !) at a discount 按赔价计算；按贴水价格计算；打折扣
4wk-f7I( at a premium 按溢价计算；按升水价格计算
B8 ;jR Y at call 通知付款；按通知
V3DXoRE-8i at constant market price 按固定市价计算
/`McKYIP at constant price 按固定价格计算
(C>FM 8$J at cost 按成本计算
KE! a a&g at current market price 按当时市价计算；按现时市价计算
" uf*?m3 at current price 按当时价格计算；按现时价格计算
sL rSi at factor cost 按要素成本计算；按生产要素成本计算
&/R`\(hEA at money-of-the-day price 按付款当日价格计算
A(zF[\{] at or better 按指定或较佳价位〔买卖指令〕
x(pq!+~K at par 按面值计算；平价
__o`+ ^FS at sight 见票即付
Whp;wAz at the close 按收市盘
k`FCyO at the opening 按开市盘
` ]%\Y>(a} attestation 见证；见证条款
RP 'VEJ at-the-money option 平价期权
Fb#.Gg9b> attorney 受权人；受托代表人
tl9=u-D13@ attornment 新拥有人承认书
E ]$YM5 attributable profit 可归属利润
`2`Nu:r^ attributable share value 可归属股份价值
FY q]-k{\ Auckland Stock Exchange 奥克兰证券交易所
9DcUx- auction 拍卖
KzD5>Xf]4$ auctioneer 拍卖商
?|!167 /O audit 审计；核数
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. Audit Commission 审计署
1&N|k;#QS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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0o 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〕
5dOA^P@`,M audit review 帐目审查
:a$ZYyD Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h <;kj#qbb audited account 审计帐目；经审计的帐目
*I,3,zO audited annual account 经审计的周年帐目
[GKSQt {) audited balance sheet 经审计的资产负债表
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+A-S9P) auditor 核数师；核数主任；审计师
zWvG];fsN auditor's certificate 核数师证明书；审计师证明书
ER,,K._?B auditor's report 核数师报告；审计师报告
#;cDPBv*wS Aussie bond 澳元债券
gEC*JbA.3 austerity budget 紧缩预算
0=Jf93D5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
" a;z Australia All Ordinaries Index 澳洲所有普通股票指数
L-ans2? Australian Dollar [AUD] 澳元
04-phEA2Q Australian Options Market 澳大利亚期权市场
9`{[J ['V Australian Securities Commission 澳洲证券事务监察委员会
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Australian Society of Certified Practising Accountants 澳洲执业会计师公会
H{|a+ Australian Stock Exchange 澳大利亚证券交易所
<jd S0YT Austrian Schilling [ATS] 奥地利先令
z{T2! w~[ authentication 认证；鉴证
XvBEC_xWZ authority to purchase 委托购买证；委购书
f: iK5g authorization 认可；核准；授权；授权书
PRm Z 3 authorization by direction 指示授权
)Y':u_Lo authorization by instruction 指令授权
$$C5Q;7w! authorization by warrant 令状授权
I Nw c@XB authorization of unit trust 单位信托的认可
,Ie~zZE & authorized agent 指定代理人
wqDRFZ1*P authorized capital 法定资本
E:BEQ:(~L authorized clerk 出市员
E \!: MCL authorized dealer 认可交易商
G3QB Rh{ authorized financial institution 认可财务机构
YLk; ^? authorized fund 认可基金
rXo2MX@u authorized fund house 获授权的基金公司；认可基金公司
kfb+OE:7 authorized institution 认可机构
wd*i&ooQ*L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9/C0DDb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@(.?e< authorized insurer 获授权保险人；获认可承保人
@ [_I| authorized investment 特准投资项目
gOw|s1`2, authorized person 获授权人
u#=Yv |9 authorized representative 获授权代表
: 4$Ex2 authorized share capital 法定股本
M64z Vxsd automated quotation system 自动报价系统
b><jhbv Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
, u QLXF2 自动交易系统〔香港期货交易所有限公司〕
DoWY*2E automatic adjustment mechanism 自动调整机制
xD#PM |I automatic adjustment system 自动调整系统
>K#Z]k Automatic Clearing House 自动票据交换所
v}dt**l automatic exchange rates accumulation system 自动化汇率累集系统
9,5v %HZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`9Ngax=_ automatic teller machine [ATM] 自动柜员机
aA%$<ItH autopay 自动转帐
pfg" 6P available assets 可用资产
z2t;! ]"'l available fiscal reserve 现存财政储备
`(aU_r= available profit 可用利润
Faa :h# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[ $?S9)Xd average 平均；平均数；海损
&nn!{S^ average basic salary 平均基本薪金
0<{/T*AU: average consumer expenditure 平均消费开支；一般消费开支
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4* o average cost 平均成本
9In&vF7$ average cost of land production 增辟土地平均成本
aGp <%d average daily turnover 平均每日成交额
0]8+rWp|Nz average daily wage rate 平均每日工资率
_wM[U`H}s average expenditure pattern 平均开支模式
O|,+@qtH average growth rate 平均增长率
5:|5NX[.b average net fixed assets 固定资产平均净值
9 N=KU average of relatives 相对价格平均数
&g,K5at average price 平均价格
ml=1R >#' average propensity to consume 平均消费倾向；一般消费倾向
BO[Q"g$Kon average propensity to save 平均储蓄倾向；一般储蓄倾向
g/+M&k$ average rate 平均率
R ;5w*e}?5 average revenue 平均收入；平均收益
?O4Dhu average stock 平均库存；平均存货
9 K$F.{cx average yearly rent 平均年租
Fh v) avoidance of double taxation 避免双重课税
pY = ?r{@ avoidance of tax 避税
