A:
qh-[L A share Ａ股；甲类股份
):krJ+-/y abatement of tax 减税；减扣免税额
:y\09)CJK ABN AMRO Bank N.V. 荷兰银行
S."7+g7A r above-the-line expenditure 线上项目支出；经常预算支出
I0DM=V >; above-the-line receipt 线上项目收入；经常预算收入
hm3jpWi 8 ABSA Asia Limited 南非联合亚洲有限公司
Y~az!8j;Z absolute change 绝对数值变更
kBbl+1{H absolute expenditure 实际开支
U h.Sc:trA absolute guideline figure 绝对准则数字
9mQ#L<Ps absolute interest 绝对权益
v Xb: absolute order of discharge 绝对破产解除令
$_)=8"Sn absolute profit margin 绝对利润幅度
z5 Bi=~=# absolute value 实值；绝对值
@F?=a*s"! absolutely vested interest 绝对既得权益
\83sSw absorbed cost 已吸收成本；已分摊成本
a"QU:<-v absorption 吸收；分摊；合并
=O,JAR "ug absorption rate 吸收率；摊配率；分摊率
uArR\k(
ACB Finance Limited 亚洲商业财务有限公司
MHo1 lrZa+ acceptable form of reciprocity 合理的互惠条件
[h4o7 acceptable rate 适当利率；适当汇率
k5@d! }#c acceptance agreement 承兑协议
8a9RML}G< acceptance for honour 参加承兑
=<{ RX8 acceptor 承兑人；接受人；受票人
%w7m\nw@ acceptor for honour 参加承兑人
S8%n .<OB accident insurance 意外保险
JvkL37^ n: Accident Insurance Association of Hong Kong 香港意外保险公会
^n9a " qz accident insurance scheme 意外保险计划
,-@5NY1q accident year basis 意外年度基准
|z~LzSJv accommodation 通融；贷款
&3Tx@XhO accommodation bill 通融票据；空头票据
x5OC;OQc accommodation party 汇票代发人
1kmQX+f account balance 帐户余额；帐户结余
^YKy9zkTl account book 帐簿
Ziz=]D_ account collected in advance 预收款项
y? "@v. account current book 往来帐簿
'&by3y5w-3 account of after-acquired property 事后取得的财产报告
H0a - ( account of defaulter 拖欠帐目
=Y9\DeIZ account payable 应付帐款
ANMYX18M account payee only [A/C payee only] 只可转帐；存入收款人帐户
0KAj]5nvb account receivable 应收帐款
s*Ih_Ag=: account receivable report 应收帐款报表
PKA }z Z account statement 结单；帐单；会计财务报表
nLy#|C account title 帐户名称；会计科目
"!H@k%eAM| accountant's report 会计师报告
se!mb _! Accountant's Report Rules 会计师报告规则
}>&KUl accounting and auditing procedure 会计与审计程序；会计与核数程序
)47MFNr~> Accounting Arrangements 《会计安排》
;LRW
8 W d accounting basis 会计基础
M$A#I51 accounting by Official Receiver 破产管理署署长呈交的帐目
&aPl`"j Accounting Circular 《会计通告》
%j E Y 3q accounting class 会计类别
<tbZj=*O/o accounting date 记帐日期；会计结算日期
i "HgvBHx accounting for money 款项核算
9cd 8=][ Accounting Officer 会计主任
K) S;:MLG= accounting period 会计报告期；会计期
z856 nl accounting policy 会计政策；会计方针
>|3a
9S accounting practice 会计惯例
0@)%h&mD accounting principle 会计准则
frN3S accounting record 会计记录
K m 3&N accounting report 会计报告
DA"}A`HfI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@T&t.|` Accounting Society of China 中国会计学会
-[R!O'N9 accounting statement 会计报表
=MLf[ accounting system 会计制度；会计系统
XoR>H4xh accounting transaction 会计事项；帐务交易
+y &d;0! accounting treatment 会计处理
?t rV72D accounting year 会计年度
"&lN\&: accretion 增值；添加
Z0R eWrl;` accrual 应计项目；应累算数目
~ y ;y(4< accrual basis 应计制；权责发生制
jxw_*^w" accrual basis accounting 应计制会计；权责发生制会计
R 8&|+ya accrue 应累算；应计
<y)E>Fl accrued benefit 应累算利益
phP> 3f.T accrued charges 应计费用
ip``v0Nf accrued cumulative preference share dividend 应累算的累积优先股股息
Yv )aAWEa accrued expenses 应累算费用
*Msr1 5 accrued interest payable 应付利息；应计未付利息
Dag`>|my accrued interest receivable 应收利息；应计未收利息
6 T+ accrued right 累算权益
G K{ { 7B accruing profit 应累算的利润
RY= 1H accumulated fiscal reserve 累积财政储备
b2 kWjg.4 accumulated profit 累积利润；滚存溢利
0oU=RbC accumulated reserve 累积储备
l#bAl/c` accumulation of surplus income 累积收益盈余
)%Ru #}1X6 acquired assets 既得资产
6^#uLp> acquisition 收购；购置；取得
s_eOcm acquisition cost 购置成本
=Q(vni83< acquisition expenses 购置费用
Dj Hp+TyT acquisition of 100% interest 收购全部股权
+.Bmkim acquisition of control 取得控制权
&uM^0eM acquisition of fixed assets 购置固定资产
0a2@b"l acquisition of shell “买壳”
6EJVD!#[K acquisition price 收购价
]Kde t"+ act of God 天灾
Ip?]K*sq acting partner 执事合伙人
op7FZHs active market 买卖活跃的市场；交投畅旺的市场；旺市
UG2w 1xqHw active partner 积极参与的合伙人
vR> o}%` active trading 交投活跃
z`$J_Cj Y actual circulation 实际流通
wJG$c-(\0 actual cost 实际成本
eW8[I'v_& actual expenditure 实际开支；实际支出
f h<*8w0H actual income 实际入息；实际收入；实际收益
x &=9P e( actual market 现货市场
8#LJ * o actual price 现货价；实际价格
SH8/0g? actual profit 实际利润
x#8w6@iPQ actual quotation 实盘；实际价位；实际报价
h I|)u4q actual year basis 按实际年度计算
$'"8QOnJ?k actuals 实货
~]uZy=P? 5 actuarial investigation 精算调查
"5!BU& actuarial principle 精算原则
.g% Y@r)=5 actuarial report 精算师报告
vtxvS3
Actuarial Society of Hong Kong 香港精算学会
0ys~2Y!eH actuarial valuation 精算师估值
1 W'F3 actuary 精算师
oq;'eM1 ,. ad referendum agreement 暂定协议；有待覆核的协定
ftZj}|R! ad valorem duty 从价税；按值征税
@Doyt {|T ad valorem duty system 从价税制
.T.5TMiOSq ad valorem fee 从价费
Xl %0/ o ad valorem tariff 从价关税
IFuZ]CBz additional allowance 额外免税额
IA*KaX2S< additional amount for unexpired risk 未过期风险的额外款额
x?r1s#88> additional assessable profit 补加应评税利润
K7`YJp`i additional assessment 补加评税
TGV additional commitment 额外承担
S~ F` additional commitment vote 额外承担拨款
7#-y-B]l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tRfm+hqRZ additional dependent parent allowance 供养父母额外免税额
.FP$ IWt/1 additional provision 额外拨款
5/I_w 0 additional stamp duty 附加印花税
7#2j>G{?]v additional tax 补加税罚款；补加税款
>nn Y:7m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{0y u adjudged bankrupt 被裁定破产
Xm_$
dZ adjudicated bankrupt 裁定破产人
smU4jh9S adjudication fee 裁定费；评定印花税额手续费；评估契据费
G '#41>q+ adjudication of bankruptcy 裁定破产；宣告破产
g 9mG`f adjudication of insolvency 裁定无力偿还债务
l]#!+@ adjusted actual 经调整的实数；调整后的实数
F^kw dS adjusted current assets 经调整的流动资产；调整后的流动资产
&%F@O<: adjusted figure 经调整的数字；调整后的数额
30F!kP*E adjusted liabilities 经调整的负债；调整后的负债
wu~hq d adjusted loss 经调整的亏损；调整后的亏损
? S#\K^ 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
8+'C_t/0i adjusted profit 经调整的利润；调整后的利润
'ks{D(` adjusted surplus 经调整的盈余额；调整后的盈余额
HKmcQM adjusted value 经调整的价值；调整后的价值
0[a}n6X Tk adjustment 调整；修订；理算〔保险〕
P-Su5F adjustment centre 调剂中心
%3=J*wj>D adjustment lag 调整过程的时间差距；调整时差
NHaMo*xQ adjustment mechanism 调整机制
K"{HseN{ adjustment of loss 亏损调整
RKkGITDk adjustment process 调整过程；调整程序
>Pal H24] adjustment range 调整幅度
:FQ1[X1 xm administered exchange rate 受管制汇率
pY} /j;.[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U;^ [$Aq administration expenses 行政费用
V 1bh|+o9 administration fee 手续费；行政费
|V&G81sM administration in bankruptcy 破产管理
1dG06 <! administration order 遗产管理令
B~gV'(9g administrator 管理人；遗产管理人
Z<z;L<tJ 9 administrator of the estate 遗产管理人
VOgi7 \ admission of debt 债项承认书
OtUr GQP admission of proof 接纳债权证明
ea ZQ2 advance 放贷款项；垫付款项；预支款项；预付款项
7 'w0 advance account 暂支帐目；预付款帐户
Q/^A #l[ advance compensation 预付补偿金
_p}xZD\?, advance from shareholder 股东垫款
zFhgE*5 advance pending reimbursement 预支以待日后付还
#V_GOy1- advanced economy 先进经济体系
m J advancement 预付；预付财产
2WCLS{@' advances warrant 垫款令
79 Bg]~}Z advancing 贷出
?y7w} W adverse balance 逆差
j,
u#K)7{T adverse exchange 逆汇
) pgrl advertisement addressed to shareholders 在报章刊登的致股东通告
`y!/F?o+! advice for collection 托收通知书
>-cfZ9 {! advice of drawing 提款通知书；汇票通知书
Ok H\^ advice of payment 付款通知
g rcbH Advisory Committee [Securities and Futures Commission]
'Z8aPHD 谘询委员会〔证券及期货事务监察委员会〕
:pC;`iQ Advisory Committee on Diversification 经济多元化谘询委员会
'Cg{_z.~c affidavit 誓章；遗产申报誓章
lF4u{B9DM affidavit of no receipt 述明无收款的誓章
$aP(|!g affiliate 联号；联营公司；附属公司
.Y cN S% affiliated company 附属公司；联号；联营公司
vzR=>0# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^PqF< d6 affordability 负担能力
+V8b African Development Bank [AfDB] 非洲开发银行
{]/8skov5] after-acquired property 事后取得的财产
f} K`Jm_}? after-hours dealing 市后交易
l I-p_K after-tax profit 税后盈利；税后利润；税后溢利
(.X]F_ *sc agency agreement 代理协议
=nxKttmU0 agency expenses 代理机构的开支
tJD]
(F agency fee 代理费
*i%quMv Agency Law 《代理法》
]n
v( aM?d agent 代理人；承销人
tS?lB05TOR agent of company 公司代理人
5vOC CW agent's fee 代理人费；经纪费
T0e<Slo~C aggregate 总计；总数；总体数字
ST',4 Oph5 aggregate amount 总款额；总额
$& {IKP)u aggregate assets and liabilities 总体资产与负债
*y7 $xa4 aggregate at constant price 按固定价格计算的总体数字
Y94MI1O5$ aggregate demand 总需求
H%i>L?J2 / aggregate gross position 总持仓量
x0+glQrNN aggregate limit 总限额
LI
W*4r! aggregate of salaries tax 合计薪俸税
iS: #o> aggregate performance 总体表现；总体业绩
P%>?[9!Nt aggregate supply 总体供应
"QY1.:o<( aggregate surplus 总盈余
9]yW_] P aggregate total 整体总额
CjZ2z%||= aggregate value 总值；合计价值
E`D%PEps+ aggregated basis 合计基准
b`~wG e aggregated net chargeable income 合计应课税入息实额
+!O- kd aggregation 合并计算；合计；总和
H~fdbR aggregation of incomes of husband and wife 夫妇入息合并计算
.5Z_E
O aggregation of property 财产的总和
/L~m#HxWU agio 差价；贴水
VXKT\9g3A 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》
Re[ :qLa] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q:o 7G|C 《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》
^%[F8\}XPJ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<Oz66bTze 《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》
')TPF{\# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
GESXc $E8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*HlDS22 agreement for a settlement 授产协议
96Z d M= agreement for assignment 转让协议
ltA/ agreement for sale 售卖协议；买卖协议
e3(<8]`b[ agreement for sale and purchase 买卖协议
a(x?fa[D agreement for the payment of interest 支付利息协议
v3^|"}\q5 agreement for the repayment of money 还款协议
8Qrpa o agreement of reinsurance 再保险协议
^Kq|ID
AP Agricultural Bank of China 中国农业银行
^ eh /HnJs air passenger departure tax 飞机乘客离境税
HnZP w&* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^ddO&! U airport tax 机场税
!:
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5K.+CO< alienation 让与；让渡；转让
m_lr PY- alimony 生活费；赡养费
Pl All Ordinaries Index [AOI] 所有普通股指数
b1^cD6sT+ all risks 全险；综合险
C1B'#F9EO All Sales Record for Stock Market 《股票市场成交报告》
T9jw X:n Allied Capital Resources Limited 新联财务有限公司
TQ'E5^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e!0OW7 kV allocation letter 拨款信件
r6Nm!Bq7 allocation of fund 分配款项；预留款项
5P ke8K allocation of profit 利润分配；溢利分配
32>x^>G=> allocation warrant 拨款令
XA D3Z? allotment 分配；配股
la,
h allotment notice 股份配售通知；配股通知
9([6d.`~ allotment of shares 股份分配
vDE | sT allowable 可获宽免；免税的
P Jo allowable business loss 可扣除的营业亏损
O%JSViPw allowable expenses 可扣税的支出
5h^[^*A? allowance 免税额；津贴；备抵；准备金
ti_u!kNv allowance for debts 债项的免税额
!#WqA9< allowance for depreciation by wear and tear 耗损折旧免税额
] b1Li} allowance for funeral expenses 殡殓费的免税额
.Q\\dESn" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Pes =aw allowance for repairs and outgoings 修葺及支出方面的免税额
'mV:@].le allowance to debtor 给债务人的津贴
VifmZ;S@Y alteration of capital 资本更改
<Dm Tj$ alternate trustee 候补受托人
^.HWk S`e amalgamation 合并
T.Zz;2 I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n0fR u`SNV ambit of charges 征税范围；收费范围
d"&3Q_2CD amended valuation 经修订的估值
uMiyq< American Commodities Exchange 美国商品交易所
p\D >z(" American Express Bank Limited 美国运通银行
V
SAafux American Stock Exchange 美国证券交易所
rsxRk7s@ amortization 摊销
uiMIz?+ amount due from banks 存放银行同业的款项
=5s$qb?# amount due from banks abroad 存放海外银行同业的款项
0dt"ZSm amount due from holding companies 控股公司欠款
J/kH%_ >Ir amount due from local banks 存放本港银行同业的款项
dR[o|r amount due to banks 银行同业的存款
^k72{ 3N( amount due to banks abroad 海外银行同业的存款
14l; * amount due to holding companies 控股公司存款
yT:!%\F9 amount due to local banks 本港银行同业的存款
Pj!%ym3A amount due to outport banks 外埠银行同业的存款
!S,pRS+ amount for note issue 发行纸币的款额
Z_itu73I amount of bond 担保契据的款额
wn84?$BGd amount of consideration 代价款额
s]x2DH+_ amount of contribution 供款数额
j|4tiv> amount of indebtedness 负债款额
|- OHve4A amount of principal of the loan 贷款本金额
x#
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h48 bb.p2 amount of share capital 股本额
E .;io*0 amount of sums assured 承保款额
!-( J-45 amount of variation 变动幅度
{B ^pnLc amount of vote 拨款数额
kI+b <$:D amount payable 应付款额
zoXuFg amount receivable 应收款额
>hb- 5xC Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v"
F O analysis 分析
AM/lbMr ancillary risk 附属风险
FsY`nWwg annual account 周年帐目；周年帐目报表；年度决算；年结
-$R5 annual accounting date 年结日期
P"Rk? lL annual allowance 每年免税额；年积金；年度津贴；年津
/Ynt<S9" annual balance 年度余额
UK:M:9 annual disposable income 每年可动用收入
SALCuo"L annual estimates 周年预算
{ _X#fq0} annual fee 年费
vnZ/tF annual general meeting 周年大会
(`mOB6j annual growth rate 年增率；每年增长率
e7|d=[kW annual long-term supplement 长期个案每年补助金
sZm^&h; annual pensionable emolument 可供计算退休金的年薪
4vGbG:x annual report 年报
H%T3Pc Annual Report on the Consumer Price Index 《消费物价指数年报》
Q9q 9<J7j$ annual return 周年报表；周年申报表；每年报税表格
FB!z#Eim Annual Return Rules 《周年报表规则》
va+m9R0 annual review of consumer prices 每年消费物价回顾
=n)#!i annual roll-forward basis 逐年延展方式
G>j "cj annual salary 年薪
+V89J!7 annual statement 年度报表；年度决算表
._(z~3s 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
3G(skphE annuitant 年金受益人
ZjavD^ky annuity 年金
!vrnoFVu annuity contract 年金合约
VY{,x;O ` annuity on human life 人寿年金
!Iko0#4i antecedent debt 先前的债项
a;yV#Y ante-dated cheque 倒填日期支票
f>4+,@G anticipated expenditure 预期开支
ds')PIj anticipated net profit 预期纯利
b)y<.pS\ anticipated revenue 预期收入
{4)5]62>u anti-inflation measure 反通货膨胀措施
:z124Zf anti-inflationary stance 反通货膨胀立场
|vT=Nnu apparent deficit 表面赤字
vT}pbOTh
apparent financial solvency 表面偿债能力
NIL^UN} apparent partner 表面合伙人
qIk
)'!Vk application for personal assessment 个人入息课税申请书
]o!&2:'N` application of fund 资金应用
6d(b'S^ application to release as liquidator and to destruct the books of accounts and documents
Y?e3B x7*b 申请免除清盘人职务及毁灭帐簿与文件
(ai72#nFtb appointed actuary 委任精算师
C64eDX^ appointed auditor 委任核数师；委任审计师
-%N}A3m!5 appointed trustee 委任的受托人
wEv*1y4 appointer 委任人
rl41# 6 apportioned pro rata 按比例分摊
z22N7 W=7 apportionment 分配；分摊
P^n{Y ~P=Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|:/ @t apportionment formula 分摊方程式
rcW#6VZ= apportionment of estate duty 遗产税的分摊
.Btv}b appraisal 估价；评估
BiI{8`M!$x appreciable growth 可观增长
GMy oSe%1/ appreciable impact 显着影响
{AtfK>D appreciable increase 可观增长
m(h/:JZ\ appreciation 增值；升值
B=^2g}mgK appreciation against other currencies 相对其他货币升值
Z#[>N,P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B1HQ z@ ^ appreciation tax 增值税
),)Q{~&` appropriation 拨款；拨用；拨付
2 /UI>@By appropriation account 拨款帐目
vLD:(qTi Appropriation Bill 拨款法案
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7@2|a0 appropriation-in-aid system 补助拨款办法
e4 ?<GT approved assets 核准资产
?WMi S]Q\ approved basket stock 认可一篮子证券
}]Qmt5'NI approved budget 核准预算
>DkN+S approved charitable donation 认可慈善捐款
}.w#X approved charitable institution 认可慈善机构
>n#g9v K approved currency 核准货币；认可货币
F C~|& approved estimates 核准预算
2>`m<&y approved estimates of expenditure 核准开支预算
^glbxbhI4 approved overseas insurer 核准海外保险人
W[@"H1b VH approved overseas trust company 核准海外信托公司
?BXP}] approved pooled investment fund 核准汇集投资基金
t >m8iS> approved provident fund scheme 认可公积金计划
#r-j.f}yx approved provision 核准拨款
0 [*nAo approved redeemable share 核准可赎回股份
-aTg>Q|g& approved regional stock 认可地区性证券
a [0N,t approved retirement scheme 认可退休金计划
mJ7 `. approved subordinated loan 核准附属贷款
/0 X0#+kn arbitrage 套戥；套汇；套利
|~Htj4K/ arbitrageur 套戥者；套汇者
LAOdH/*: arbitrary amount 临时款项
L Z3rr- arrangement 措施；安排；协定
#wq;^)> arrears 欠款
q^Q|.&_k / arrears of pay 欠付薪酬
M ^ 0w/ arrears of revenue 逾期未收税款；逾期未收的帐项
WX+< 4j articles of association 组织章程；组织细则；组织章程细则
FA<Z37: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z 5{ *? 2 ascertainment of profit 确定利润
|F8;+nAVF# "Asia Clear" “亚洲结算系统”
$@lq}FQ% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~Q3WBOjn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}6yxt9 Asian Development Fund [ADF] 亚洲发展基金
q{jk.:;' Asian dollar bond 亚洲美元债券
qQ2 Asian dollar market 亚洲美元市场
:XNK-A W Asian dollar rate 亚洲美元利率
4'd;'SvF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P6.) P|n7= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1e+h9|hGYw asked price 沽盘；喊价；索价；卖方报价
0 Ax>gj-` assessable income 应评税入息
Hz8Jgp assessable loss 应评税亏损
rjhs ? assessable profit 应评税利润
'Y,+D`&i) assessable value 应评税值
)< X=z assessed profit 估定利润
PxdJOtI" assessed value 经评估价值
oxxE'cx{g assessment 评税；评定；估价；评税单
:*^ (OnIe assessment number 评税编号；估价编号
i2`.#YJ&v assessment of additional tax 补加税评税
R.^Bxi-UG: assessment of performance 业绩评估；实绩评价
*m `KU+o-u Assessor 评税主任
Y9\]3Kno asset price bubbles 资产价格泡沫
ROlzs} asset-backed securities 具资产保证的证券
9;m#>a@Y assets accretion 资产增值
Cb!`0%G assets and liabilities 资产与负债
NzwGc+\7} assets betterment statement 资产递增表；资产改进表
W0p#Y h:{_ assets lending 实物放款；有抵押贷款
s /k assets of the company passing on the death 死者去世时转移的公司资产
VO\S>kw assets pledged as security for liabilities 用作负债抵押的资产
#! K~ _DL assets portfolio 资产投资组合
jn5=N[hd assets price 资产价格
uL qpbn assets quality 资产质素
oj,Vi-T Z assets realization 资产变现
-wG[>Y assets refinancing arrangement 资产再集资安排
\&l*e assets securitization 资产证券化
xKkVSEup assets situated outside Hong Kong 在香港以外地方的资产
KU 8Cl>5 assets stripping 削减资产；拆卖资产
;
HR\R assets value 资产值
A[wxa assignee 承让人
g&5pfrC [ assignment 转让；转让书；转让契
_s*uF_: 3 assignment of interest 权益转让
;dpS@;v assignment of letters patent and trade mark 专利证书及商标转让
PHE; assignment of property 物业转让；物业转让书
O23]!S<; assignment right 转让权
kW7&~tX assignor 转让人
PLY-,Q&' associate 有联系的人；有关连人士；相联者；合伙人；联系人
10QNV=yK7s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*/fs.G:P associate member 附属会员
v/4X[6( associated body corporate 相联法人团体
E Ni%ge'": associated company 相联公司；联属公司
ijR*5#5h associated corporation 相联法团
bb0{-T)1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?U2g8D nFY 公认会计师公会〔英国〕
m+G0<E% Association of Futures Exchange Brokers 香港期货经纪协会
.D M1Knj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fmT3Afl5c association of underwriters 承保人组织
J OL Z2 assumption of control 接管
h P6fTZ=Ln assurance 担保；保险；转易；转易书
Yg:74; . assurance of interest 权益的转易
}f0^9( at 19XX price 按一九ＸＸ年价格计算
b;t}7.V'% at a discount 按赔价计算；按贴水价格计算；打折扣
gE]a*TOZk at a premium 按溢价计算；按升水价格计算
XV0<pV> at call 通知付款；按通知
&*?!*+!,i at constant market price 按固定市价计算
` wsMybe# at constant price 按固定价格计算
tpy :o(H at cost 按成本计算
ES2d9/]p- at current market price 按当时市价计算；按现时市价计算
^b/q|(Nu& at current price 按当时价格计算；按现时价格计算
V!aC#^ at factor cost 按要素成本计算；按生产要素成本计算
o<eW g at money-of-the-day price 按付款当日价格计算
x]jdx#' at or better 按指定或较佳价位〔买卖指令〕
6iA c @ at par 按面值计算；平价
dwsy(g7 at sight 见票即付
F KvO7? K at the close 按收市盘
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$ at the opening 按开市盘
eyl) uR attestation 见证；见证条款
[^"(%{H at-the-money option 平价期权
D%";!7u attorney 受权人；受托代表人
1.cUol nr attornment 新拥有人承认书
lhvZ*[[<) attributable profit 可归属利润
jP{]LJ2.6\ attributable share value 可归属股份价值
w7]p9B Auckland Stock Exchange 奥克兰证券交易所
*U[Q =w auction 拍卖
p|O-I&Xd auctioneer 拍卖商
!h ~# L"z audit 审计；核数
SBB
bniK- Audit Commission 审计署
2l}Fg D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3dzqV aV 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〕
/`]|_>' audit review 帐目审查
&@.=)4Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
& ,gryBN audited account 审计帐目；经审计的帐目
nR|uAw audited annual account 经审计的周年帐目
(>@syF%PB audited balance sheet 经审计的资产负债表
vp}># & auditor 核数师；核数主任；审计师
r ^ Rcjyc1 auditor's certificate 核数师证明书；审计师证明书
=;-ju@d auditor's report 核数师报告；审计师报告
%RR|QY* Aussie bond 澳元债券
oqU#I~ - austerity budget 紧缩预算
-|iA!w#31 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=S7C(;=4 Australia All Ordinaries Index 澳洲所有普通股票指数
EKJc)|8 Australian Dollar [AUD] 澳元
8 ~L.6c5U Australian Options Market 澳大利亚期权市场
7^ Q$pT> Australian Securities Commission 澳洲证券事务监察委员会
R~mMGz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i?s&\3--Y Australian Stock Exchange 澳大利亚证券交易所
07WIa@Q Austrian Schilling [ATS] 奥地利先令
sN an" authentication 认证；鉴证
sN \}Q#:8 authority to purchase 委托购买证；委购书
nQ(:7PFa' authorization 认可；核准；授权；授权书
x_^OS"h- authorization by direction 指示授权
t2%bHIG} authorization by instruction 指令授权
Nv$gKC6 ,G authorization by warrant 令状授权
0:(dl@I)@ authorization of unit trust 单位信托的认可
a(t <eN>b! authorized agent 指定代理人
sOtNd({ authorized capital 法定资本
! 6i authorized clerk 出市员
dUVT Q18F authorized dealer 认可交易商
TKs@?Q,J authorized financial institution 认可财务机构
rgY?X$1q_ authorized fund 认可基金
@42lp reT authorized fund house 获授权的基金公司；认可基金公司
Js2_&?}3f authorized institution 认可机构
~}9H<K3V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
KV&_^xSoh| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
sT T455h) authorized insurer 获授权保险人；获认可承保人
{xb%P!o` authorized investment 特准投资项目
[A Ol uS authorized person 获授权人
M#jee E-}% authorized representative 获授权代表
q8yJW-GA authorized share capital 法定股本
, % DAh automated quotation system 自动报价系统
x6cl(J} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_( A +_| 自动交易系统〔香港期货交易所有限公司〕
/01 (9( automatic adjustment mechanism 自动调整机制
(DaP~*c3cC automatic adjustment system 自动调整系统
tNNg[;0 Automatic Clearing House 自动票据交换所
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s x/ automatic exchange rates accumulation system 自动化汇率累集系统
lSsFI30 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\kRJUX! s automatic teller machine [ATM] 自动柜员机
TKutO0 autopay 自动转帐
{_gj>n (1 available assets 可用资产
G5@fq h6ws available fiscal reserve 现存财政储备
.`8,$"`4) available profit 可用利润
9'L 0Al~L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^*~u4app average 平均；平均数；海损
_EBDv0s average basic salary 平均基本薪金
4]Nr $FY average consumer expenditure 平均消费开支；一般消费开支
3ncvM>~g average cost 平均成本
vM;dPE7 average cost of land production 增辟土地平均成本
6L% R@r average daily turnover 平均每日成交额
;;J98G|1 average daily wage rate 平均每日工资率
YY>Uf1}*9 average expenditure pattern 平均开支模式
#a>!U'1| average growth rate 平均增长率
G6ES ] average net fixed assets 固定资产平均净值
T%#P?? k average of relatives 相对价格平均数
V<I${i$]0 average price 平均价格
L |G k}n average propensity to consume 平均消费倾向；一般消费倾向
;,hoX6D$ average propensity to save 平均储蓄倾向；一般储蓄倾向
T#;*I#A: average rate 平均率
(ZR"O8 average revenue 平均收入；平均收益
SPm5tU average stock 平均库存；平均存货
s~ZC!- [; average yearly rent 平均年租
yX Q;LQ; avoidance of double taxation 避免双重课税
nU#q@p)Xg avoidance of tax 避税
