A:
STB-guia5 A share Ａ股；甲类股份
:#SNpn=@ abatement of tax 减税；减扣免税额
" $=qGHA~ ABN AMRO Bank N.V. 荷兰银行
(}0S1)7t above-the-line expenditure 线上项目支出；经常预算支出
cY~M4:vgT above-the-line receipt 线上项目收入；经常预算收入
4\1;A`2%0 ABSA Asia Limited 南非联合亚洲有限公司
M.[wKGX( absolute change 绝对数值变更
K;C_Z/<% absolute expenditure 实际开支
VN+\>j- absolute guideline figure 绝对准则数字
w,
7Cr absolute interest 绝对权益
{]["6V6W absolute order of discharge 绝对破产解除令
*(nJX.7 absolute profit margin 绝对利润幅度
+-P<CCvWz absolute value 实值；绝对值
-fPT}v absolutely vested interest 绝对既得权益
pK"&QPv absorbed cost 已吸收成本；已分摊成本
-yA 3 RP absorption 吸收；分摊；合并
"Q?_ EE n absorption rate 吸收率；摊配率；分摊率
:rL?1" ACB Finance Limited 亚洲商业财务有限公司
uk6g s)qxC acceptable form of reciprocity 合理的互惠条件
0BFz7 acceptable rate 适当利率；适当汇率
! t r9(d acceptance agreement 承兑协议
`Sx. |`x8 acceptance for honour 参加承兑
Yj 3*)k acceptor 承兑人；接受人；受票人
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$w/Fz acceptor for honour 参加承兑人
yM|g|;U accident insurance 意外保险
qmID -t" Accident Insurance Association of Hong Kong 香港意外保险公会
s7M}NA 0 accident insurance scheme 意外保险计划
^$}/|d( accident year basis 意外年度基准
Gc^t%Ue-H) accommodation 通融；贷款
G1p'p&x. accommodation bill 通融票据；空头票据
qp@m&GH accommodation party 汇票代发人
EW9b* r7./ account balance 帐户余额；帐户结余
Y"oDFo, account book 帐簿
4y>(RrVG account collected in advance 预收款项
6=3(oUl account current book 往来帐簿
a7 =YG6[ account of after-acquired property 事后取得的财产报告
6Ty 3e|do account of defaulter 拖欠帐目
QES^^PQe: account payable 应付帐款
re q-Q | account payee only [A/C payee only] 只可转帐；存入收款人帐户
XLocg account receivable 应收帐款
\-d '9b ? account receivable report 应收帐款报表
1b+h>.gWar account statement 结单；帐单；会计财务报表
m2ox8(sd account title 帐户名称；会计科目
p2^)2v accountant's report 会计师报告
RxMoD.kx Accountant's Report Rules 会计师报告规则
$^IjFdD accounting and auditing procedure 会计与审计程序；会计与核数程序
KcnjF^k Accounting Arrangements 《会计安排》
94YA2_f ; accounting basis 会计基础
o"4E+1qwM accounting by Official Receiver 破产管理署署长呈交的帐目
L}b'+ Wi@ Accounting Circular 《会计通告》
b?>VPuyBb accounting class 会计类别
-U: 2H7 accounting date 记帐日期；会计结算日期
?cJA ^W accounting for money 款项核算
]7l{g9?ZtV Accounting Officer 会计主任
l{QC}{Ejc2 accounting period 会计报告期；会计期
SlN" (nq accounting policy 会计政策；会计方针
,@479ZvvR3 accounting practice 会计惯例
&~}@u[=ux accounting principle 会计准则
vgN@~Xa accounting record 会计记录
zQt1;bo accounting report 会计报告
u`+ 'lBE, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ExqM1&zpK Accounting Society of China 中国会计学会
dXDXRY.FMQ accounting statement 会计报表
6qf-Y!D5 accounting system 会计制度；会计系统
k|5k8CRX accounting transaction 会计事项；帐务交易
+8eVj#N accounting treatment 会计处理
o
Fi) d[` accounting year 会计年度
iAgOnk[ accretion 增值；添加
_E (x2BS? accrual 应计项目；应累算数目
wE8]'o accrual basis 应计制；权责发生制
?F25D2[ ( accrual basis accounting 应计制会计；权责发生制会计
e N4t1 $ accrue 应累算；应计
St_S l:m$ accrued benefit 应累算利益
1[px`%DR~ accrued charges 应计费用
>-eS&rma accrued cumulative preference share dividend 应累算的累积优先股股息
s*eyTm accrued expenses 应累算费用
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?y'6l accrued interest payable 应付利息；应计未付利息
#:Xa'D+ accrued interest receivable 应收利息；应计未收利息
Z] 7tjRvq) accrued right 累算权益
z : ? : accruing profit 应累算的利润
~\3l!zIq accumulated fiscal reserve 累积财政储备
!x6IV25 accumulated profit 累积利润；滚存溢利
Wy!uRzbBv accumulated reserve 累积储备
03C .Xh=! accumulation of surplus income 累积收益盈余
Z"]xdOre acquired assets 既得资产
$q^O%( acquisition 收购；购置；取得
sN=KR qe acquisition cost 购置成本
1S&0 acquisition expenses 购置费用
w~p4S+k& acquisition of 100% interest 收购全部股权
UL[uh@4 acquisition of control 取得控制权
z41D^ }b acquisition of fixed assets 购置固定资产
AT-0}9z{ acquisition of shell “买壳”
{x|MA(NO acquisition price 收购价
=8@RKG`>; act of God 天灾
ZDfS0]0F acting partner 执事合伙人
0xLkyt0 active market 买卖活跃的市场；交投畅旺的市场；旺市
d0Tg qO{ active partner 积极参与的合伙人
]M uF9={ active trading 交投活跃
K1<k+t/V actual circulation 实际流通
GG*BN<( >! actual cost 实际成本
u !M& ;QL actual expenditure 实际开支；实际支出
aw]8V:)$J actual income 实际入息；实际收入；实际收益
k,A M ]H actual market 现货市场
uRFNfX(* actual price 现货价；实际价格
8cB=}XgYS actual profit 实际利润
@::lJDGVv actual quotation 实盘；实际价位；实际报价
50COL66:7 actual year basis 按实际年度计算
J#+Op/mmo actuals 实货
y _6r/z^ actuarial investigation 精算调查
BL7>dZOa actuarial principle 精算原则
pTN%;`)
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xS-w\ vbLV Actuarial Society of Hong Kong 香港精算学会
s* @QT8% actuarial valuation 精算师估值
?,!uA)({n actuary 精算师
4_WH
6Z ad referendum agreement 暂定协议；有待覆核的协定
UC.8DaIPN ad valorem duty 从价税；按值征税
?l(nM+[kSL ad valorem duty system 从价税制
z"9aAytd ad valorem fee 从价费
r.?qEe8VV ad valorem tariff 从价关税
U n]DFu additional allowance 额外免税额
6<#Sl w [ additional amount for unexpired risk 未过期风险的额外款额
V, E9Uds additional assessable profit 补加应评税利润
*Gf& q additional assessment 补加评税
=Z^un&' additional commitment 额外承担
ykJ+%gla additional commitment vote 额外承担拨款
z I(xSX@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g^qz&;R] additional dependent parent allowance 供养父母额外免税额
.iN-4"_j1 additional provision 额外拨款
)7tV*=?Ic8 additional stamp duty 附加印花税
e <kpcF5{\ additional tax 补加税罚款；补加税款
Xad G\_?t` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
L(W%~UGN
V adjudged bankrupt 被裁定破产
LE<:.?<Z- adjudicated bankrupt 裁定破产人
^kc>m$HY adjudication fee 裁定费；评定印花税额手续费；评估契据费
MK< adjudication of bankruptcy 裁定破产；宣告破产
6^Wi Z^~ adjudication of insolvency 裁定无力偿还债务
<##|311o adjusted actual 经调整的实数；调整后的实数
fi 5YMY d1 adjusted current assets 经调整的流动资产；调整后的流动资产
ux%&lff adjusted figure 经调整的数字；调整后的数额
_xa}B,H adjusted liabilities 经调整的负债；调整后的负债
2-QuT"Gkd adjusted loss 经调整的亏损；调整后的亏损
Fka1]|j9 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
k>7gy?Y!K< adjusted profit 经调整的利润；调整后的利润
u}^a^B$ adjusted surplus 经调整的盈余额；调整后的盈余额
kx:c*3q.k adjusted value 经调整的价值；调整后的价值
S_a : ML< adjustment 调整；修订；理算〔保险〕
X >3iYDe adjustment centre 调剂中心
Cm9 9?K adjustment lag 调整过程的时间差距；调整时差
tX+0 GLz adjustment mechanism 调整机制
cAYa=}~< adjustment of loss 亏损调整
;O Q#@|D adjustment process 调整过程；调整程序
<Sz>Z IISd adjustment range 调整幅度
)r-T= administered exchange rate 受管制汇率
8}Fw%;Cb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zuK/(q Z administration expenses 行政费用
Iv Y,9D administration fee 手续费；行政费
|~7+/VvI+ administration in bankruptcy 破产管理
USlF+RY@3L administration order 遗产管理令
[8 {_i?wY administrator 管理人；遗产管理人
U+(Z#b(Q administrator of the estate 遗产管理人
#8P# ^v]H admission of debt 债项承认书
1'(_>S5CG admission of proof 接纳债权证明
2,rY\ Nu_ advance 放贷款项；垫付款项；预支款项；预付款项
f+Pg1Q0zI advance account 暂支帐目；预付款帐户
PWADbu{+ advance compensation 预付补偿金
^v YVl{$bT advance from shareholder 股东垫款
3WQ RN_ advance pending reimbursement 预支以待日后付还
v(i1Z}*b advanced economy 先进经济体系
Mt MvpHk advancement 预付；预付财产
.CIbpV?T advances warrant 垫款令
ORUWsl Mt advancing 贷出
F<6KaZ| adverse balance 逆差
#|)JD@;Q adverse exchange 逆汇
|Ba4 G` advertisement addressed to shareholders 在报章刊登的致股东通告
3?a0
+] advice for collection 托收通知书
}|w=7^1z advice of drawing 提款通知书；汇票通知书
Oex{:dO "F advice of payment 付款通知
|! ?2OTY Advisory Committee [Securities and Futures Commission]
QCZ,K" y 谘询委员会〔证券及期货事务监察委员会〕
MzBfHt'Rk Advisory Committee on Diversification 经济多元化谘询委员会
9^6|ta0;0 affidavit 誓章；遗产申报誓章
GN"M:L ^k` affidavit of no receipt 述明无收款的誓章
6ON affiliate 联号；联营公司；附属公司
Z"teZ0H affiliated company 附属公司；联号；联营公司
o[5=S,' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@2 x0V]AI affordability 负担能力
=NVZ$K OZ African Development Bank [AfDB] 非洲开发银行
fvAh?<Ul after-acquired property 事后取得的财产
[lDt0l5^ after-hours dealing 市后交易
M=" WUe_ after-tax profit 税后盈利；税后利润；税后溢利
L8,H9T #e agency agreement 代理协议
U08<V:~ agency expenses 代理机构的开支
9} K(Q= agency fee 代理费
xi Ov$.@q Agency Law 《代理法》
|G`4"``]k agent 代理人；承销人
]be 0I) agent of company 公司代理人
gJ )h9e*m^ agent's fee 代理人费；经纪费
'sT }DX(7M aggregate 总计；总数；总体数字
MEdIw#P.}{ aggregate amount 总款额；总额
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aggregate assets and liabilities 总体资产与负债
|r)>bY7 aggregate at constant price 按固定价格计算的总体数字
#+ 2:d?t aggregate demand 总需求
N} .Q%&6: aggregate gross position 总持仓量
sRo<4U0M;l aggregate limit 总限额
C,sD?PcSi+ aggregate of salaries tax 合计薪俸税
2n-Tpay0 aggregate performance 总体表现；总体业绩
bc0)'a\ aggregate supply 总体供应
*:fw6mnJ# aggregate surplus 总盈余
DK#65H' aggregate total 整体总额
Nqo#sBS aggregate value 总值；合计价值
'O\d<F.c$2 aggregated basis 合计基准
H{Y5YTg] aggregated net chargeable income 合计应课税入息实额
O+{pF.P#V aggregation 合并计算；合计；总和
{2'74 aggregation of incomes of husband and wife 夫妇入息合并计算
j.
ks UJ aggregation of property 财产的总和
+O.&64 ( agio 差价；贴水
Egjk^:@ 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》
iOX4Kl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:F KYYH\ 《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》
thlpj*| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
teQaHe# 《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"!DaAf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B BApL{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cpr{b8Xb8& agreement for a settlement 授产协议
tF;& x
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rw=UK` agreement for sale 售卖协议；买卖协议
6N)<
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1?e>x91 agreement for the payment of interest 支付利息协议
~u~[E agreement for the repayment of money 还款协议
Oo3qiw agreement of reinsurance 再保险协议
_.Z&<.lJ Agricultural Bank of China 中国农业银行
1drqWI~ air passenger departure tax 飞机乘客离境税
web8QzLLB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x3Dg%=R airport tax 机场税
e aYkYuS/ alcohol duty 酒精税
^J#*n;OQ3A alienation 让与；让渡；转让
#(26t _a alimony 生活费；赡养费
?hry=I(7r All Ordinaries Index [AOI] 所有普通股指数
BRSgB-Rr7 all risks 全险；综合险
XEgx#F ;F All Sales Record for Stock Market 《股票市场成交报告》
Im' :sJ31 Allied Capital Resources Limited 新联财务有限公司
*$4A|EA V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k_En_\c?p2 allocation letter 拨款信件
+s*l#'Q allocation of fund 分配款项；预留款项
`DWi4y7 allocation of profit 利润分配；溢利分配
OH!$5FEc allocation warrant 拨款令
vxz f[ allotment 分配；配股
E
|GK3 / allotment notice 股份配售通知；配股通知
1K*f4BnDr~ allotment of shares 股份分配
^ T:qT*v allowable 可获宽免；免税的
%x'bo>h@ allowable business loss 可扣除的营业亏损
3wa<,^kqy allowable expenses 可扣税的支出
r:8]\RU allowance 免税额；津贴；备抵；准备金
5.C[)`_ allowance for debts 债项的免税额
P98X[0& allowance for depreciation by wear and tear 耗损折旧免税额
:y O, allowance for funeral expenses 殡殓费的免税额
==e#CSJq allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sJHy=z0m allowance for repairs and outgoings 修葺及支出方面的免税额
wk@(CKQzI, allowance to debtor 给债务人的津贴
yTq(x4 ] alteration of capital 资本更改
kj<D 4) alternate trustee 候补受托人
iEJ Q#5))0 amalgamation 合并
wCC~tuTpr ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:)+@qxTy ambit of charges 征税范围；收费范围
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{gWTp amended valuation 经修订的估值
3>@qQ_8%~ American Commodities Exchange 美国商品交易所
_?(hWC"0 American Express Bank Limited 美国运通银行
r3BDq American Stock Exchange 美国证券交易所
~D`oP/6 amortization 摊销
G|6 |; amount due from banks 存放银行同业的款项
Ae{4AZ amount due from banks abroad 存放海外银行同业的款项
# iqhm,u7D amount due from holding companies 控股公司欠款
yOn2}Z amount due from local banks 存放本港银行同业的款项
8NF;k5 amount due to banks 银行同业的存款
q$u\
q. amount due to banks abroad 海外银行同业的存款
beHC Ewh amount due to holding companies 控股公司存款
G(|(y=ck amount due to local banks 本港银行同业的存款
bh; b `
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xn x1`|1u amount for note issue 发行纸币的款额
RwE*0 T amount of bond 担保契据的款额
Cf1wM:K|8 amount of consideration 代价款额
YL&b 9e4 amount of contribution 供款数额
1UA~J|&gi^ amount of indebtedness 负债款额
/nD0hb amount of principal of the loan 贷款本金额
Oz9 Mqcx amount of rates chargeable 应征差饷数额
Y4 ~wNs6 amount of share capital 股本额
?C>VB+X}y amount of sums assured 承保款额
m^oi4 mV amount of variation 变动幅度
:86luLFm amount of vote 拨款数额
l"pz
)$eE amount payable 应付款额
:'=~/GR amount receivable 应收款额
Dxa)7dA| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v A7jZw analysis 分析
A2O_pbQti ancillary risk 附属风险
"TH-A6v1 annual account 周年帐目；周年帐目报表；年度决算；年结
9snyX7/!L annual accounting date 年结日期
'__3[D annual allowance 每年免税额；年积金；年度津贴；年津
M@2Qn-I annual balance 年度余额
RzY`^A6G6 annual disposable income 每年可动用收入
84oW annual estimates 周年预算
o|*| annual fee 年费
A @ annual general meeting 周年大会
WJh;p: q[ annual growth rate 年增率；每年增长率
<} Wy;!L annual long-term supplement 长期个案每年补助金
lTO M/^L annual pensionable emolument 可供计算退休金的年薪
.L(j@I t annual report 年报
18w^7!F?~u Annual Report on the Consumer Price Index 《消费物价指数年报》
g7}z
&S ;_ annual return 周年报表；周年申报表；每年报税表格
8|-mzb& Annual Return Rules 《周年报表规则》
,, H$>r_; annual review of consumer prices 每年消费物价回顾
I }W-5% annual roll-forward basis 逐年延展方式
[|;Zxb: annual salary 年薪
':R3._tw\ annual statement 年度报表；年度决算表
k\thEEVP0* 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
7Ae,|k annuitant 年金受益人
ZEyGqCf 3 annuity 年金
+@7x45;D annuity contract 年金合约
&F*QYz[ annuity on human life 人寿年金
1PTu3o &3 antecedent debt 先前的债项
!wb~A 0m ante-dated cheque 倒填日期支票
xd BZ^Q anticipated expenditure 预期开支
QVRokI`BF anticipated net profit 预期纯利
Gv+ Tg/ anticipated revenue 预期收入
-.Pu5e t4 anti-inflation measure 反通货膨胀措施
Wo WM anti-inflationary stance 反通货膨胀立场
://#
%SE apparent deficit 表面赤字
]E8 <;t)# apparent financial solvency 表面偿债能力
6RT0\^X*: apparent partner 表面合伙人
zQj%ds: application for personal assessment 个人入息课税申请书
{7~ $$AR( application of fund 资金应用
5iI3u 7Mn1 application to release as liquidator and to destruct the books of accounts and documents
.bBQhf.&" 申请免除清盘人职务及毁灭帐簿与文件
$}nUK~$GSv appointed actuary 委任精算师
'St= izhd appointed auditor 委任核数师；委任审计师
y>cm KE appointed trustee 委任的受托人
w3bH|VnU8; appointer 委任人
e %v4,8 apportioned pro rata 按比例分摊
UV8r&O apportionment 分配；分摊
Z2j*%/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A"3&Euv U apportionment formula 分摊方程式
\NQ)Po@z apportionment of estate duty 遗产税的分摊
g Wv+i/, appraisal 估价；评估
[Q qNsco) appreciable growth 可观增长
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[@ appreciable impact 显着影响
^Er`{|o6u appreciable increase 可观增长
nh&<fnh appreciation 增值；升值
>dm._*M appreciation against other currencies 相对其他货币升值
n
ua8y(W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I~ ]m X; appreciation tax 增值税
MbF e1U]B appropriation 拨款；拨用；拨付
kRXg."b( appropriation account 拨款帐目
~$ qJw?r
Appropriation Bill 拨款法案
|>}0? '/] appropriation-in-aid system 补助拨款办法
?N?pe} approved assets 核准资产
pr,1Wp0l approved basket stock 认可一篮子证券
KJJb^6P48W approved budget 核准预算
(*WZsfk>/< approved charitable donation 认可慈善捐款
wuko s5 approved charitable institution 认可慈善机构
pD6g+Taj approved currency 核准货币；认可货币
DfzUGX approved estimates 核准预算
PXu<4VF approved estimates of expenditure 核准开支预算
g!Yh=kA'N approved overseas insurer 核准海外保险人
MH8%-UV approved overseas trust company 核准海外信托公司
Z#t)Z " approved pooled investment fund 核准汇集投资基金
6F&]Mk]V8 approved provident fund scheme 认可公积金计划
K2M NaB approved provision 核准拨款
8EEQV} 4 approved redeemable share 核准可赎回股份
IS4K$ A c. approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
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$o approved subordinated loan 核准附属贷款
$H@)hY8wA arbitrage 套戥；套汇；套利
N3c)ce7[ arbitrageur 套戥者；套汇者
}=m?gF%3 arbitrary amount 临时款项
OmjT`, / arrangement 措施；安排；协定
=yhfL2`aw arrears 欠款
mS&\m#s < arrears of pay 欠付薪酬
xA'#JN<* arrears of revenue 逾期未收税款；逾期未收的帐项
[,$mpJCI articles of association 组织章程；组织细则；组织章程细则
K}/ ` YDu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-LK(C`gB ascertainment of profit 确定利润
f=O>\ "Asia Clear" “亚洲结算系统”
g+r{> x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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/Zo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@=#s~ 3 Asian Development Fund [ADF] 亚洲发展基金
Z*aU2Kr`; Asian dollar bond 亚洲美元债券
` "": Asian dollar market 亚洲美元市场
St&H E: Asian dollar rate 亚洲美元利率
.:!x*v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|b~g^4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a&aIk D asked price 沽盘；喊价；索价；卖方报价
wvaIgy%z assessable income 应评税入息
safS>wM] assessable loss 应评税亏损
~ I|R}hS assessable profit 应评税利润
8[`<u[Iv assessable value 应评税值
`[:1!I.}- assessed profit 估定利润
Y9y*" :&% assessed value 经评估价值
d*(Bs $De assessment 评税；评定；估价；评税单
i{[H3 p8 assessment number 评税编号；估价编号
',s7h" assessment of additional tax 补加税评税
P(nHXVSUE assessment of performance 业绩评估；实绩评价
7^ {hn_%; Assessor 评税主任
#I~dv{RX asset price bubbles 资产价格泡沫
PH%gX`N asset-backed securities 具资产保证的证券
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)g(i~( assets accretion 资产增值
7:q-NzE\6 assets and liabilities 资产与负债
Or) c*.|\ assets betterment statement 资产递增表；资产改进表
n]c,0N assets lending 实物放款；有抵押贷款
Wc;D{p?Lb assets of the company passing on the death 死者去世时转移的公司资产
JU1; /3( assets pledged as security for liabilities 用作负债抵押的资产
#&c;RPac!6 assets portfolio 资产投资组合
H FWm}vA: assets price 资产价格
&:f'{>3z assets quality 资产质素
WzbN=&
C]h assets realization 资产变现
VD`2lGdF assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
l"y 9XO| assets situated outside Hong Kong 在香港以外地方的资产
[ \n.[4gq" assets stripping 削减资产；拆卖资产
`3P62M< assets value 资产值
K5rj!*x.o assignee 承让人
\ 1'R}B@; assignment 转让；转让书；转让契
I>~BkR+u%o assignment of interest 权益转让
V goKi assignment of letters patent and trade mark 专利证书及商标转让
"hY^[@7 W assignment of property 物业转让；物业转让书
[m[~A|S assignment right 转让权
Dx*oSP.qX assignor 转让人
GJfNO- associate 有联系的人；有关连人士；相联者；合伙人；联系人
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*h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jV &W[xKa associate member 附属会员
E?D{/ k,zZ associated body corporate 相联法人团体
FGhrf associated company 相联公司；联属公司
0M2+?aKif associated corporation 相联法团
Xtnmh)'K~# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'z!#E!i 公认会计师公会〔英国〕
f|1FqL+T] Association of Futures Exchange Brokers 香港期货经纪协会
<f{`}drp/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Cy'W!qH association of underwriters 承保人组织
<% uZwk># assumption of control 接管
&YP>" < assurance 担保；保险；转易；转易书
k\Tm?^L) assurance of interest 权益的转易
`9{C/qB at 19XX price 按一九ＸＸ年价格计算
sc>)X{eb at a discount 按赔价计算；按贴水价格计算；打折扣
u`,R0=<4 at a premium 按溢价计算；按升水价格计算
A_U0HVx_ at call 通知付款；按通知
K
:ptfD at constant market price 按固定市价计算
Bin&:%|9? at constant price 按固定价格计算
3"D00~ at cost 按成本计算
x+`3G. at current market price 按当时市价计算；按现时市价计算
_!1c.[ \T at current price 按当时价格计算；按现时价格计算
y+R$pz X at factor cost 按要素成本计算；按生产要素成本计算
GhA~Pj ZS at money-of-the-day price 按付款当日价格计算
y s6"Q[B at or better 按指定或较佳价位〔买卖指令〕
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g D03 at par 按面值计算；平价
*.Hnt\4| at sight 见票即付
~x|Sv4M at the close 按收市盘
c2:kZxT at the opening 按开市盘
I3b-uEHev attestation 见证；见证条款
}kef rT at-the-money option 平价期权
~2ei+#d!^ attorney 受权人；受托代表人
|q)Q <%VS' attornment 新拥有人承认书
A~SSu.L@ attributable profit 可归属利润
Mn;CG'FA attributable share value 可归属股份价值
c4W "CD;D Auckland Stock Exchange 奥克兰证券交易所
90D.G_45 auction 拍卖
X]%4QIeS auctioneer 拍卖商
o;/F=Zp audit 审计；核数
8GQs9 Audit Commission 审计署
U<byR!qLie Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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, 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〕
vG:,oB} audit review 帐目审查
OZ9j 3Q;a$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g&5VorGx audited account 审计帐目；经审计的帐目
WT N!2b audited annual account 经审计的周年帐目
,W;8!n0 audited balance sheet 经审计的资产负债表
WLFzLW=PD auditor 核数师；核数主任；审计师
XaSl6 CH auditor's certificate 核数师证明书；审计师证明书
NO1]JpR auditor's report 核数师报告；审计师报告
vbJMgdHFR Aussie bond 澳元债券
h0}-1kVT^ austerity budget 紧缩预算
K JZY.7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Py<vN! Australia All Ordinaries Index 澳洲所有普通股票指数
<-7Ha _# Australian Dollar [AUD] 澳元
x 9s` H) Australian Options Market 澳大利亚期权市场
13
p0w Australian Securities Commission 澳洲证券事务监察委员会
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N';(R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K 2v)"|T) Australian Stock Exchange 澳大利亚证券交易所
Mt0|`=64 Austrian Schilling [ATS] 奥地利先令
v>l?d27R authentication 认证；鉴证
[C\?}.+v authority to purchase 委托购买证；委购书
mt7:`- authorization 认可；核准；授权；授权书
:7*\|2zA authorization by direction 指示授权
r${a
S@ F authorization by instruction 指令授权
<!$Cvx\U authorization by warrant 令状授权
w t,N< L authorization of unit trust 单位信托的认可
rMloj8O* authorized agent 指定代理人
CKgyv%T5m: authorized capital 法定资本
wu' 60po authorized clerk 出市员
yY|U}]u!V authorized dealer 认可交易商
LnIJ w D authorized financial institution 认可财务机构
X / "H+l authorized fund 认可基金
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JF! authorized fund house 获授权的基金公司；认可基金公司
1N*~\rV*? authorized institution 认可机构
< 3OV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'-{ jn+, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2V 'Tt 3 authorized insurer 获授权保险人；获认可承保人
=z.AQe+ authorized investment 特准投资项目
6Wp:W1E{` authorized person 获授权人
=wc[ r?7 authorized representative 获授权代表
Hq8.O/Y"= authorized share capital 法定股本
G9Ezm*I;: automated quotation system 自动报价系统
#xB%v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
GV/FK{v5 自动交易系统〔香港期货交易所有限公司〕
RzRLrfV automatic adjustment mechanism 自动调整机制
' 'N@ <| automatic adjustment system 自动调整系统
S?$T=[yY) Automatic Clearing House 自动票据交换所
)I_I?e automatic exchange rates accumulation system 自动化汇率累集系统
af{K4:I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1Btf)y' automatic teller machine [ATM] 自动柜员机
G&-h,"yo^ autopay 自动转帐
Stpho4+/y available assets 可用资产
) 'KHUa9 available fiscal reserve 现存财政储备
" OtLJ available profit 可用利润
"w1jr 6" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
H* IoJL6 average 平均；平均数；海损
QB>e(j% average basic salary 平均基本薪金
!s:|D dv average consumer expenditure 平均消费开支；一般消费开支
: =@[FXD4 average cost 平均成本
aleIy}" average cost of land production 增辟土地平均成本
2{\Y<%. average daily turnover 平均每日成交额
}_x oT9HUr average daily wage rate 平均每日工资率
8%B @[YDe average expenditure pattern 平均开支模式
t~`Ef average growth rate 平均增长率
J4; " .Y= average net fixed assets 固定资产平均净值
dl4.jLY average of relatives 相对价格平均数
L2%P average price 平均价格
DTY=k average propensity to consume 平均消费倾向；一般消费倾向
%iNDRLR%I average propensity to save 平均储蓄倾向；一般储蓄倾向
|xOOdy6 )~ average rate 平均率
j!/(9 *\ average revenue 平均收入；平均收益
Qzv_ |U average stock 平均库存；平均存货
+Oa1F voEA average yearly rent 平均年租
(;3jmdJhK avoidance of double taxation 避免双重课税
1GxYuTZ{ avoidance of tax 避税
