A:
,Ag {-& A share Ａ股；甲类股份
0'sZ7f<e7 abatement of tax 减税；减扣免税额
d59rq<yI ABN AMRO Bank N.V. 荷兰银行
K1
f1 T above-the-line expenditure 线上项目支出；经常预算支出
R
iZ)FW above-the-line receipt 线上项目收入；经常预算收入
GT6; I7 ABSA Asia Limited 南非联合亚洲有限公司
j{C~wy!J absolute change 绝对数值变更
>+O0W)g{o absolute expenditure 实际开支
'}cSBbl&/n absolute guideline figure 绝对准则数字
:ez76oGyc absolute interest 绝对权益
[R]V4Hb absolute order of discharge 绝对破产解除令
r O87V!Cj absolute profit margin 绝对利润幅度
rwWOhD)RU absolute value 实值；绝对值
}Qo]~/ absolutely vested interest 绝对既得权益
b9g2mWL\T absorbed cost 已吸收成本；已分摊成本
*|&Y ,H? absorption 吸收；分摊；合并
g * 5_m(H absorption rate 吸收率；摊配率；分摊率
2d ts}G ACB Finance Limited 亚洲商业财务有限公司
mnTF40l acceptable form of reciprocity 合理的互惠条件
bTs2$8 1[ acceptable rate 适当利率；适当汇率
HT7,B(.} acceptance agreement 承兑协议
1wgL^Qz@ acceptance for honour 参加承兑
v.ZU Ya| acceptor 承兑人；接受人；受票人
It*U"4lgi acceptor for honour 参加承兑人
aB%.]bi accident insurance 意外保险
T{pr CM Accident Insurance Association of Hong Kong 香港意外保险公会
|
BaEv\$K accident insurance scheme 意外保险计划
yY]x' 'K accident year basis 意外年度基准
&dB@n15'A accommodation 通融；贷款
xM())Z|2 accommodation bill 通融票据；空头票据
"rdpA[>L accommodation party 汇票代发人
FM]clC;X? account balance 帐户余额；帐户结余
d=1\= d/K account book 帐簿
=svFw &q" account collected in advance 预收款项
JMAdsg/ account current book 往来帐簿
R0t!y3r&N account of after-acquired property 事后取得的财产报告
,e'r 0 account of defaulter 拖欠帐目
,Uh^e]pC account payable 应付帐款
+9/K|SB{ $ account payee only [A/C payee only] 只可转帐；存入收款人帐户
l!1_~!{y account receivable 应收帐款
6AIqoX*p account receivable report 应收帐款报表
y[J9"k(@ account statement 结单；帐单；会计财务报表
XT/t\\Z`U account title 帐户名称；会计科目
lhM5a
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S @[]znH Accountant's Report Rules 会计师报告规则
%
J\G[dl accounting and auditing procedure 会计与审计程序；会计与核数程序
W@!qp Accounting Arrangements 《会计安排》
UVDMYA0 accounting basis 会计基础
+ 149 o2 accounting by Official Receiver 破产管理署署长呈交的帐目
gY+d[3N Accounting Circular 《会计通告》
hy / g*> accounting class 会计类别
y,?=,x}o# accounting date 记帐日期；会计结算日期
1_7p`Gxt[/ accounting for money 款项核算
p,=IL_ Accounting Officer 会计主任
=t N }4 accounting period 会计报告期；会计期
[C!*7h accounting policy 会计政策；会计方针
) [eTZg accounting practice 会计惯例
4{>r_^8 accounting principle 会计准则
,RV>F_ accounting record 会计记录
%C%3c4+Oh accounting report 会计报告
C LND[gc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-|x7<$Hw Accounting Society of China 中国会计学会
N_G&n w accounting statement 会计报表
1PVZGZxAgv accounting system 会计制度；会计系统
,wf_o%'eW accounting transaction 会计事项；帐务交易
&wQ<sVQ0$ accounting treatment 会计处理
H2iIBGu |L accounting year 会计年度
L1_O!EQ accretion 增值；添加
PU% Zay accrual 应计项目；应累算数目
P%B|HnG^ accrual basis 应计制；权责发生制
<\nM5-wR accrual basis accounting 应计制会计；权责发生制会计
42e [OG - accrue 应累算；应计
UhR^Y{W5 accrued benefit 应累算利益
uj;i E
9 accrued charges 应计费用
5NkF_&S_1 accrued cumulative preference share dividend 应累算的累积优先股股息
y%|E z accrued expenses 应累算费用
L@RnLaoQ accrued interest payable 应付利息；应计未付利息
xlcCL?qQj accrued interest receivable 应收利息；应计未收利息
!UT! PX) accrued right 累算权益
|J a5O accruing profit 应累算的利润
Ri"rT] ' accumulated fiscal reserve 累积财政储备
`D3q!e accumulated profit 累积利润；滚存溢利
5X8 i=M; accumulated reserve 累积储备
/.s
L[X-G accumulation of surplus income 累积收益盈余
/@Jg [na acquired assets 既得资产
$[_5:@T% N acquisition 收购；购置；取得
krGI E}5 acquisition cost 购置成本
#Br`;hL<T acquisition expenses 购置费用
Qraq{'3 acquisition of 100% interest 收购全部股权
f2tCB1[D+ acquisition of control 取得控制权
zM8 jjB acquisition of fixed assets 购置固定资产
nls$
wE acquisition of shell “买壳”
2K3j3 |T acquisition price 收购价
yC@PMyE] act of God 天灾
BZOl &G( acting partner 执事合伙人
4i SN.nxIZ active market 买卖活跃的市场；交投畅旺的市场；旺市
GRpwEfG active partner 积极参与的合伙人
W rT_7 active trading 交投活跃
r:rPzq1 actual circulation 实际流通
-^np"Jk actual cost 实际成本
TN Z -0 actual expenditure 实际开支；实际支出
"X=^MGV actual income 实际入息；实际收入；实际收益
p Dg!Cs actual market 现货市场
A+Bq5mik actual price 现货价；实际价格
J*ofa> actual profit 实际利润
dM,{:eID actual quotation 实盘；实际价位；实际报价
(g dzgLHy actual year basis 按实际年度计算
I 8
? actuals 实货
rD6NUS actuarial investigation 精算调查
\7UeV:3Ojn actuarial principle 精算原则
1C=42ZZ&2 actuarial report 精算师报告
JFu.o8[Q Actuarial Society of Hong Kong 香港精算学会
0LGHSDb actuarial valuation 精算师估值
sw$JY}Q8x actuary 精算师
R0w~ Z
ad referendum agreement 暂定协议；有待覆核的协定
bTx4}> =5l ad valorem duty 从价税；按值征税
e\#aQ1?" ad valorem duty system 从价税制
$v 8T%'p+ ad valorem fee 从价费
F)l1%F Cm ad valorem tariff 从价关税
u3cg&l EgT additional allowance 额外免税额
daB 5E<? additional amount for unexpired risk 未过期风险的额外款额
F&k< P>k additional assessable profit 补加应评税利润
"SKv'*\b additional assessment 补加评税
[ P*L`F additional commitment 额外承担
/ H GPy additional commitment vote 额外承担拨款
p-oEoA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@Us#c 7/ additional dependent parent allowance 供养父母额外免税额
7 }t=Lx( additional provision 额外拨款
FIJ]` additional stamp duty 附加印花税
.dc|?$XV additional tax 补加税罚款；补加税款
v&])D/ a Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x {R j2~KC adjudged bankrupt 被裁定破产
W$}2
$}r0U adjudicated bankrupt 裁定破产人
?U:c\TA,m adjudication fee 裁定费；评定印花税额手续费；评估契据费
>'3n sR adjudication of bankruptcy 裁定破产；宣告破产
\ 6Y%z
adjudication of insolvency 裁定无力偿还债务
h-03]M#8= adjusted actual 经调整的实数；调整后的实数
kCZ'p adjusted current assets 经调整的流动资产；调整后的流动资产
2 I.Q-'@ adjusted figure 经调整的数字；调整后的数额
?+] adjusted liabilities 经调整的负债；调整后的负债
Qoz4 (~I adjusted loss 经调整的亏损；调整后的亏损
{FN CC*= adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
0b=0 0./o adjusted profit 经调整的利润；调整后的利润
}.A
\;FDyj adjusted surplus 经调整的盈余额；调整后的盈余额
Tn'o$J adjusted value 经调整的价值；调整后的价值
9KL)5_6 M adjustment 调整；修订；理算〔保险〕
:dlG:=.W adjustment centre 调剂中心
m7cG ]a~ a adjustment lag 调整过程的时间差距；调整时差
TaG (sR I adjustment mechanism 调整机制
@B svk9} adjustment of loss 亏损调整
nI`9|W adjustment process 调整过程；调整程序
y<ZT~ e adjustment range 调整幅度
>)F)@KAuN4 administered exchange rate 受管制汇率
Xq$9H@. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*Fd( administration expenses 行政费用
!imjfkG administration fee 手续费；行政费
K
&G administration in bankruptcy 破产管理
U uSCqI}; administration order 遗产管理令
2Gc0pBqx administrator 管理人；遗产管理人
.V{y9e+ administrator of the estate 遗产管理人
K!tM "`a admission of debt 债项承认书
p+F>+OQ* admission of proof 接纳债权证明
X$< CIZ advance 放贷款项；垫付款项；预支款项；预付款项
IP#qT
`=} advance account 暂支帐目；预付款帐户
3Q#3S advance compensation 预付补偿金
gGb Jk&E advance from shareholder 股东垫款
Pu2cU5n advance pending reimbursement 预支以待日后付还
JF9r[% advanced economy 先进经济体系
U5;Y o+z advancement 预付；预付财产
j-/F *P advances warrant 垫款令
ov Wm}!r advancing 贷出
$btk48a 7 adverse balance 逆差
Hy2~D:34 adverse exchange 逆汇
$*+`; PG- advertisement addressed to shareholders 在报章刊登的致股东通告
AgJPtzs
advice for collection 托收通知书
Nf9$q| %! advice of drawing 提款通知书；汇票通知书
i)M JP * advice of payment 付款通知
o=Kd9I# Advisory Committee [Securities and Futures Commission]
CQET 谘询委员会〔证券及期货事务监察委员会〕
a q]bF%7 Advisory Committee on Diversification 经济多元化谘询委员会
ds'7zxy/ affidavit 誓章；遗产申报誓章
f t Rza affidavit of no receipt 述明无收款的誓章
]= 9^wS affiliate 联号；联营公司；附属公司
O.' \GM affiliated company 附属公司；联号；联营公司
zy@
nBi^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
FrQRHbp3 affordability 负担能力
MOu= African Development Bank [AfDB] 非洲开发银行
uVLKR PY after-acquired property 事后取得的财产
\ ']_ y\ after-hours dealing 市后交易
Q|nGY:98 after-tax profit 税后盈利；税后利润；税后溢利
w7Vl,pN, agency agreement 代理协议
Jrw R:_+| agency expenses 代理机构的开支
Y~-P9 agency fee 代理费
m 3"|$0C~ Agency Law 《代理法》
%gV~e@| agent 代理人；承销人
ivP#qM1*; agent of company 公司代理人
/\UFJ agent's fee 代理人费；经纪费
E9v_6d[ aggregate 总计；总数；总体数字
7\ kixfEg aggregate amount 总款额；总额
>jg"y aggregate assets and liabilities 总体资产与负债
vC%8-;8{H aggregate at constant price 按固定价格计算的总体数字
0I"r*; 9?K aggregate demand 总需求
t(5PKD#~Dc aggregate gross position 总持仓量
l b<D,&+ aggregate limit 总限额
VgcLG ]tE[ aggregate of salaries tax 合计薪俸税
n_MY69W aggregate performance 总体表现；总体业绩
@hj5j;NHK aggregate supply 总体供应
M}xyW"yp aggregate surplus 总盈余
yDe#,|- p aggregate total 整体总额
H +F># aggregate value 总值；合计价值
NKE,}^C aggregated basis 合计基准
}(Dt,F` aggregated net chargeable income 合计应课税入息实额
PuGc{kt aggregation 合并计算；合计；总和
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%C4q9 aggregation of incomes of husband and wife 夫妇入息合并计算
#Bi8>S aggregation of property 财产的总和
I&|J +B?# agio 差价；贴水
>}6V=r3[+ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
b[`fQv$G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zpBkP-%}E 《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》
[}Pi $at Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S_dM{.!Z(, 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
HMPb%'U~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
rJ)8KY> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q,< V) agreement for a settlement 授产协议
pkT26)aW agreement for assignment 转让协议
RG V}c# agreement for sale 售卖协议；买卖协议
#Zt(g( T agreement for sale and purchase 买卖协议
/YT _~q=: agreement for the payment of interest 支付利息协议
_ 2E* agreement for the repayment of money 还款协议
?5jq)x d2 agreement of reinsurance 再保险协议
0mi$_Ld+ Agricultural Bank of China 中国农业银行
JJVdq-k+` air passenger departure tax 飞机乘客离境税
v2; ' F Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5tQZf'pHfd airport tax 机场税
:DoE_ alcohol duty 酒精税
.}e Pm( alienation 让与；让渡；转让
Hh{pp ^ alimony 生活费；赡养费
jFJ}sX9] All Ordinaries Index [AOI] 所有普通股指数
nzaA_^`mB all risks 全险；综合险
!l=)$RJKdD All Sales Record for Stock Market 《股票市场成交报告》
!/!ga)Y Allied Capital Resources Limited 新联财务有限公司
>:4`y"0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m[KmXPFht1 allocation letter 拨款信件
.6T0d
4 ,1 allocation of fund 分配款项；预留款项
IxS% V31 allocation of profit 利润分配；溢利分配
6M. |W; allocation warrant 拨款令
&x[7?Y L allotment 分配；配股
IR wtM'%0 allotment notice 股份配售通知；配股通知
X9NP,6 allotment of shares 股份分配
k_ !e5c allowable 可获宽免；免税的
vg5_@7 allowable business loss 可扣除的营业亏损
'A^q)hpax allowable expenses 可扣税的支出
/aMOZ=,q} allowance 免税额；津贴；备抵；准备金
k@un}}0r allowance for debts 债项的免税额
amdgb,vh allowance for depreciation by wear and tear 耗损折旧免税额
g &y^ r/ allowance for funeral expenses 殡殓费的免税额
dzBP< Xyh allowance for inflation 为通货膨胀而预留的款项；通胀准备金
as|w} $ allowance for repairs and outgoings 修葺及支出方面的免税额
gFKJbjT| allowance to debtor 给债务人的津贴
QF\ nf_X alteration of capital 资本更改
[!yA#{xl, alternate trustee 候补受托人
QxdC[t$Lp amalgamation 合并
w3ni@'X8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mHHlm<?] ambit of charges 征税范围；收费范围
aY#?QjL amended valuation 经修订的估值
: S3+UT American Commodities Exchange 美国商品交易所
*=2W:,$ American Express Bank Limited 美国运通银行
WA"~6U* American Stock Exchange 美国证券交易所
jT =|!,Pn amortization 摊销
R-j*fO} amount due from banks 存放银行同业的款项
3_Xu3hNH! amount due from banks abroad 存放海外银行同业的款项
g WGDm~+ amount due from holding companies 控股公司欠款
No} U[u.O amount due from local banks 存放本港银行同业的款项
1QG q;6\ amount due to banks 银行同业的存款
p>;@]!YWQ amount due to banks abroad 海外银行同业的存款
'2*OrY amount due to holding companies 控股公司存款
LCH\;07V# amount due to local banks 本港银行同业的存款
H{vKk amount due to outport banks 外埠银行同业的存款
KDq="=q amount for note issue 发行纸币的款额
Ly+UY.v" amount of bond 担保契据的款额
]|.ked amount of consideration 代价款额
YE{ [f@i0 amount of contribution 供款数额
tLTavE[@ amount of indebtedness 负债款额
|cf-S8pwY amount of principal of the loan 贷款本金额
%7)TiT4V amount of rates chargeable 应征差饷数额
pWGR #x' amount of share capital 股本额
)x7n-|y6 amount of sums assured 承保款额
{:K_=IRZ amount of variation 变动幅度
d"9tP&
Q amount of vote 拨款数额
vKG\8+ amount payable 应付款额
DFK@/. V amount receivable 应收款额
^w\22 Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+ U5Q/ g analysis 分析
B #Ybdp ; ancillary risk 附属风险
oQ<[`. s annual account 周年帐目；周年帐目报表；年度决算；年结
6M*z` B{hV annual accounting date 年结日期
Ig `q[o annual allowance 每年免税额；年积金；年度津贴；年津
fd&Fn=! annual balance 年度余额
/'rj L<M annual disposable income 每年可动用收入
/GIGE##1F annual estimates 周年预算
B>^6tdz annual fee 年费
{Ya$Q#l annual general meeting 周年大会
K=[7 <b,:3 annual growth rate 年增率；每年增长率
cERI j0~ annual long-term supplement 长期个案每年补助金
G<$:[ +w annual pensionable emolument 可供计算退休金的年薪
})/ P[^ annual report 年报
)=[\Yf K Annual Report on the Consumer Price Index 《消费物价指数年报》
_Sr7b#)o annual return 周年报表；周年申报表；每年报税表格
lmzHE8MUNu Annual Return Rules 《周年报表规则》
2!s PgIz annual review of consumer prices 每年消费物价回顾
j#5a&Z annual roll-forward basis 逐年延展方式
V/ G1C^'/ annual salary 年薪
&)1 .z7T annual statement 年度报表；年度决算表
:W *yfhLt 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
rv*{[K annuitant 年金受益人
nHdQe annuity 年金
'v6@5t19j annuity contract 年金合约
M*zpl} annuity on human life 人寿年金
t{]Ew4Y4%O antecedent debt 先前的债项
2LtDS?)@ ante-dated cheque 倒填日期支票
U #[&( anticipated expenditure 预期开支
e"S?qpJK anticipated net profit 预期纯利
mAW.p=; anticipated revenue 预期收入
b w P=f. anti-inflation measure 反通货膨胀措施
=
j1Jl^[ anti-inflationary stance 反通货膨胀立场
k: P n.< apparent deficit 表面赤字
fvC,P#z'| apparent financial solvency 表面偿债能力
/mex{+p>tO apparent partner 表面合伙人
J\@6YU[A application for personal assessment 个人入息课税申请书
eP -|3$ application of fund 资金应用
Njc@5*rJ & application to release as liquidator and to destruct the books of accounts and documents
z{rV |vQ 申请免除清盘人职务及毁灭帐簿与文件
D p([ r appointed actuary 委任精算师
D hyR appointed auditor 委任核数师；委任审计师
EK';\} appointed trustee 委任的受托人
+8Lbz^# appointer 委任人
&u>dKf)5 apportioned pro rata 按比例分摊
5{ !"} apportionment 分配；分摊
)b%zYD9p Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
PB*G#2W apportionment formula 分摊方程式
K[?@nl?,z apportionment of estate duty 遗产税的分摊
W@z xGH$z> appraisal 估价；评估
g/FT6+&T. appreciable growth 可观增长
X%og }Cfi appreciable impact 显着影响
yW*,Llb5 appreciable increase 可观增长
#y" LFoJn appreciation 增值；升值
4Wvefq" appreciation against other currencies 相对其他货币升值
=b"{*Heuw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
z[vu- f9 appreciation tax 增值税
NBBR>3nt appropriation 拨款；拨用；拨付
zFDtC-GF appropriation account 拨款帐目
2B)1
tP Appropriation Bill 拨款法案
a*&&6Fo appropriation-in-aid system 补助拨款办法
n``9H 91 approved assets 核准资产
C]3:&dx9 approved basket stock 认可一篮子证券
2[1t
)EW approved budget 核准预算
] R!YRu approved charitable donation 认可慈善捐款
B7Zi|-F approved charitable institution 认可慈善机构
r?
}|W2^% approved currency 核准货币；认可货币
2dB]Lw@s approved estimates 核准预算
PQ;9iv approved estimates of expenditure 核准开支预算
8df| 9E$ approved overseas insurer 核准海外保险人
(7&b)"y approved overseas trust company 核准海外信托公司
<gFisc/#r approved pooled investment fund 核准汇集投资基金
RFSwX*! approved provident fund scheme 认可公积金计划
@KHY8y7 approved provision 核准拨款
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approved redeemable share 核准可赎回股份
fo~*Bp()-E approved regional stock 认可地区性证券
+!:=Mm approved retirement scheme 认可退休金计划
c/j+aj0.v approved subordinated loan 核准附属贷款
&U` ug"/k arbitrage 套戥；套汇；套利
}7xcHVO8- arbitrageur 套戥者；套汇者
`}L{gssv arbitrary amount 临时款项
k=d0%}
`M( arrangement 措施；安排；协定
@J qo'\~& arrears 欠款
#_K<-m %9 arrears of pay 欠付薪酬
Wi,)a{ arrears of revenue 逾期未收税款；逾期未收的帐项
JvP> [vb articles of association 组织章程；组织细则；组织章程细则
-eD]gm Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<u],R.S) ascertainment of profit 确定利润
*(5T?p[7 "Asia Clear" “亚洲结算系统”
=[ Z3]#h Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;|$o z{Ll Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Rd{tn Asian Development Fund [ADF] 亚洲发展基金
5:5d=7WX Asian dollar bond 亚洲美元债券
9HPwl Asian dollar market 亚洲美元市场
][#|5UK8L Asian dollar rate 亚洲美元利率
C(8!("tU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Lp4F1H2t- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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6s Tu! asked price 沽盘；喊价；索价；卖方报价
N 6\Ey{ assessable income 应评税入息
hd(TKFL^y assessable loss 应评税亏损
0V^I.S/q assessable profit 应评税利润
} * C assessable value 应评税值
R(8?9-w assessed profit 估定利润
"Y4 glomR[ assessed value 经评估价值
28c6~*Te # assessment 评税；评定；估价；评税单
]$s b<o
.a assessment number 评税编号；估价编号
&"27U assessment of additional tax 补加税评税
( plT/0=^t assessment of performance 业绩评估；实绩评价
T{-gbo`Yji Assessor 评税主任
(ov&iNx asset price bubbles 资产价格泡沫
TiG?r$6v% asset-backed securities 具资产保证的证券
o61rTj assets accretion 资产增值
&N+` O)$ assets and liabilities 资产与负债
QP%Hwt]+ assets betterment statement 资产递增表；资产改进表
0*oavY* assets lending 实物放款；有抵押贷款
p joyMHWK assets of the company passing on the death 死者去世时转移的公司资产
E $W0HZ' assets pledged as security for liabilities 用作负债抵押的资产
6m(? (6+;K assets portfolio 资产投资组合
PLz+%L;{ assets price 资产价格
A[7H-1- assets quality 资产质素
jXALL8[c assets realization 资产变现
js Z"T assets refinancing arrangement 资产再集资安排
4 ;AQ12<[1 assets securitization 资产证券化
=p=/@ FN assets situated outside Hong Kong 在香港以外地方的资产
g}R Cjl4 assets stripping 削减资产；拆卖资产
\7*|u assets value 资产值
"T^%HPif assignee 承让人
|gu@b~8 assignment 转让；转让书；转让契
G"-V6CA[ assignment of interest 权益转让
ED79a: assignment of letters patent and trade mark 专利证书及商标转让
l1]{r2g assignment of property 物业转让；物业转让书
6Y,& q| K assignment right 转让权
26k~Z} assignor 转让人
G/# <d-}_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
x"R F[ d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J(/J;PW associate member 附属会员
.JB1#&B + associated body corporate 相联法人团体
;}U]^LT= associated company 相联公司；联属公司
$!9/s S? associated corporation 相联法团
L xIKH
G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8N9,HNBT$ 公认会计师公会〔英国〕
_Rx nB? Association of Futures Exchange Brokers 香港期货经纪协会
O{\<Izm`D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G BRiU &D association of underwriters 承保人组织
.|07IH/Di{ assumption of control 接管
{Ke
IYjE assurance 担保；保险；转易；转易书
@}!?}QU assurance of interest 权益的转易
^q/^.Gf at 19XX price 按一九ＸＸ年价格计算
Z`GEF|eh at a discount 按赔价计算；按贴水价格计算；打折扣
GeB&S!F at a premium 按溢价计算；按升水价格计算
z(^dwMw} at call 通知付款；按通知
aBY&]6^- at constant market price 按固定市价计算
MMET^SO at constant price 按固定价格计算
8?kB+}@6X at cost 按成本计算
F-ofR]|) > at current market price 按当时市价计算；按现时市价计算
w%)RX<h dI at current price 按当时价格计算；按现时价格计算
-@#],s7 at factor cost 按要素成本计算；按生产要素成本计算
ELMz~vp at money-of-the-day price 按付款当日价格计算
)T
gfd5B at or better 按指定或较佳价位〔买卖指令〕
G"u4]!$/ at par 按面值计算；平价
O_ th/hl at sight 见票即付
Fec4 #}| at the close 按收市盘
3P RU at the opening 按开市盘
b3%a4Gg& attestation 见证；见证条款
e<`?$tZ3
at-the-money option 平价期权
h]z 8.k2n attorney 受权人；受托代表人
tq'hiS(b attornment 新拥有人承认书
F 8sOc&L attributable profit 可归属利润
m3P7*S5NJ7 attributable share value 可归属股份价值
rZ-< Ryg Auckland Stock Exchange 奥克兰证券交易所
w;AbJCv2 auction 拍卖
=+DhLH}8 auctioneer 拍卖商
KOXG= P0 audit 审计；核数
z%+rI Audit Commission 审计署
iRG6Cw2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4o@:+T:1 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〕
&LB` audit review 帐目审查
y ,`0f| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t Iod=a) audited account 审计帐目；经审计的帐目
3jJV5J'" audited annual account 经审计的周年帐目
|)%H_TXTy audited balance sheet 经审计的资产负债表
KY%qzq,n auditor 核数师；核数主任；审计师
X#h a*u~U auditor's certificate 核数师证明书；审计师证明书
R! X+- auditor's report 核数师报告；审计师报告
ZXiJ5BZ Aussie bond 澳元债券
})uyq_nz austerity budget 紧缩预算
UM21Cfqex Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N;!!*3a9= Australia All Ordinaries Index 澳洲所有普通股票指数
KX cRm) Australian Dollar [AUD] 澳元
j%Uoigi Australian Options Market 澳大利亚期权市场
a7u*d`3X= Australian Securities Commission 澳洲证券事务监察委员会
Z]k@pR ! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
la 0:jO5 Australian Stock Exchange 澳大利亚证券交易所
{]m/15/$C Austrian Schilling [ATS] 奥地利先令
$X\2h+ O s authentication 认证；鉴证
Lrr(7cH, authority to purchase 委托购买证；委购书
<W7WlT authorization 认可；核准；授权；授权书
aAn p 7\7 authorization by direction 指示授权
}jWg&<5+z authorization by instruction 指令授权
Tl]yl$ authorization by warrant 令状授权
*a{WJbau] authorization of unit trust 单位信托的认可
i tiSZL, authorized agent 指定代理人
4,Uqcw?!F' authorized capital 法定资本
#RSUChe7w authorized clerk 出市员
OmfHr lA authorized dealer 认可交易商
}rs>B,=*k authorized financial institution 认可财务机构
8$ X3 J[_j authorized fund 认可基金
`@:TS)6X0 authorized fund house 获授权的基金公司；认可基金公司
mWn0"1C authorized institution 认可机构
c b{"1z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
- 2 8bJ, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;3bUgI}.J authorized insurer 获授权保险人；获认可承保人
f3>DmH# authorized investment 特准投资项目
-m
;n}ECg authorized person 获授权人
a=9Q wEZ authorized representative 获授权代表
vO/ 3bu} authorized share capital 法定股本
V 7ZGT
automated quotation system 自动报价系统
?FR-a Xx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D$NpyF.87 自动交易系统〔香港期货交易所有限公司〕
9 v 8^uPA automatic adjustment mechanism 自动调整机制
YGc:84S automatic adjustment system 自动调整系统
<K l$ek8 Automatic Clearing House 自动票据交换所
! gfd! R automatic exchange rates accumulation system 自动化汇率累集系统
w
$ `w Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&" J; automatic teller machine [ATM] 自动柜员机
fYh <S autopay 自动转帐
L$kB(Brw available assets 可用资产
n;>=QG
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cKoW 5e|u available profit 可用利润
|z:4T%ES Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%so{'rQl average 平均；平均数；海损
27$,D XD average basic salary 平均基本薪金
r=54@`O! average consumer expenditure 平均消费开支；一般消费开支
ev_' .t' average cost 平均成本
iy]?j$B$ average cost of land production 增辟土地平均成本
+"k?G average daily turnover 平均每日成交额
)E^4U 9v), average daily wage rate 平均每日工资率
x7G*xHJ average expenditure pattern 平均开支模式
JAXD\StC average growth rate 平均增长率
D& ~%w! average net fixed assets 固定资产平均净值
%NC/zqPH~ average of relatives 相对价格平均数
b`=g# B| average price 平均价格
G|8>Q3D average propensity to consume 平均消费倾向；一般消费倾向
&` tAQN*Z average propensity to save 平均储蓄倾向；一般储蓄倾向
e+{lf*"3 average rate 平均率
K,%CE
]. average revenue 平均收入；平均收益
!=a]Awr\ average stock 平均库存；平均存货
v'S5F@ln average yearly rent 平均年租
3T4HX|rC avoidance of double taxation 避免双重课税
Zzz 94` avoidance of tax 避税
