A:
:^.wjUI A share Ａ股；甲类股份
}OL"38P abatement of tax 减税；减扣免税额
`t&{^ a&Y" ABN AMRO Bank N.V. 荷兰银行
|)29"_Kk5 above-the-line expenditure 线上项目支出；经常预算支出
jC9us>b above-the-line receipt 线上项目收入；经常预算收入
Xq*^6*E-} ABSA Asia Limited 南非联合亚洲有限公司
o@Oz
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^Tm`motzh absolute expenditure 实际开支
Ki\.w~Qs absolute guideline figure 绝对准则数字
8Ojqm#/f absolute interest 绝对权益
_ U <fS absolute order of discharge 绝对破产解除令
/|1p7{km absolute profit margin 绝对利润幅度
/Vn>(;lo absolute value 实值；绝对值
!Qe ;oMqy} absolutely vested interest 绝对既得权益
Nr4:Gih absorbed cost 已吸收成本；已分摊成本
?Gki0^~J absorption 吸收；分摊；合并
lmvp,BzC absorption rate 吸收率；摊配率；分摊率
)U?_&LY)[M ACB Finance Limited 亚洲商业财务有限公司
'4[=*!hs! acceptable form of reciprocity 合理的互惠条件
4Z( #;9f acceptable rate 适当利率；适当汇率
:$MOdL[ir acceptance agreement 承兑协议
I6W`yh`I) acceptance for honour 参加承兑
zTF{ g+ acceptor 承兑人；接受人；受票人
O?JJE8~'] acceptor for honour 参加承兑人
NXU:b"G
S accident insurance 意外保险
3/kT'r Accident Insurance Association of Hong Kong 香港意外保险公会
}}JMw T
accident insurance scheme 意外保险计划
8Xot ly accident year basis 意外年度基准
QF#w $%7 accommodation 通融；贷款
3@> F-N accommodation bill 通融票据；空头票据
BB B@M accommodation party 汇票代发人
vk&
gR account balance 帐户余额；帐户结余
{LO Pm1K8Y account book 帐簿
/\ I6j;$z account collected in advance 预收款项
;]>kp^C# account current book 往来帐簿
Wwq:\C account of after-acquired property 事后取得的财产报告
z)qYW6o% account of defaulter 拖欠帐目
tS 'lJu account payable 应付帐款
mgq !) account payee only [A/C payee only] 只可转帐；存入收款人帐户
nT6y6F _e account receivable 应收帐款
,,'jyqD account receivable report 应收帐款报表
H}^ ' account statement 结单；帐单；会计财务报表
<v_=k],W account title 帐户名称；会计科目
UN]gn>~j accountant's report 会计师报告
K,E/.Qe\C Accountant's Report Rules 会计师报告规则
>cu%C s=m accounting and auditing procedure 会计与审计程序；会计与核数程序
KP&+fDa Accounting Arrangements 《会计安排》
,ks2&e accounting basis 会计基础
,=:K&5mCv accounting by Official Receiver 破产管理署署长呈交的帐目
+$dJA Accounting Circular 《会计通告》
z%;p lMj accounting class 会计类别
iC
gZ3M] accounting date 记帐日期；会计结算日期
kQ`t Y`3F accounting for money 款项核算
LKIMT Accounting Officer 会计主任
xM*_1+<dT$ accounting period 会计报告期；会计期
B$4*U"tk accounting policy 会计政策；会计方针
>XD?zF)6 accounting practice 会计惯例
{3~VLdy accounting principle 会计准则
? \}Gi(VVE accounting record 会计记录
uN|A}/hr] accounting report 会计报告
`g)}jo`W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
d7OygDb < Accounting Society of China 中国会计学会
MMM
tB6 accounting statement 会计报表
7L{1S
v accounting system 会计制度；会计系统
> H!sD\b accounting transaction 会计事项；帐务交易
b_0THy.Z accounting treatment 会计处理
Kc/1LeAik accounting year 会计年度
rhJ&* 0M accretion 增值；添加
4T@:_G2b accrual 应计项目；应累算数目
_gvFs %J accrual basis 应计制；权责发生制
iNO>'7s7 accrual basis accounting 应计制会计；权责发生制会计
37#&:[w> accrue 应累算；应计
_C?j\Wy accrued benefit 应累算利益
LW %AZkAx accrued charges 应计费用
:QE5 7 . accrued cumulative preference share dividend 应累算的累积优先股股息
+ \ /Q accrued expenses 应累算费用
|V Bt:dd< accrued interest payable 应付利息；应计未付利息
j js/6sSRk accrued interest receivable 应收利息；应计未收利息
sVLvnX, accrued right 累算权益
9 BCW2@Kp accruing profit 应累算的利润
FaL \6w accumulated fiscal reserve 累积财政储备
1 ^~&"s U accumulated profit 累积利润；滚存溢利
j]Auun accumulated reserve 累积储备
o>el"0rn.h accumulation of surplus income 累积收益盈余
p=8 Qv acquired assets 既得资产
*;7y5ZJ acquisition 收购；购置；取得
/sE,2X*BT acquisition cost 购置成本
:cT)M (o acquisition expenses 购置费用
=
tv70d' acquisition of 100% interest 收购全部股权
4 "d,=P.{ acquisition of control 取得控制权
I= mz^c{ acquisition of fixed assets 购置固定资产
M&Uy42,MR acquisition of shell “买壳”
w+M /VsL acquisition price 收购价
{!"UBALxc act of God 天灾
[BWq9uE acting partner 执事合伙人
54
lD+%E active market 买卖活跃的市场；交投畅旺的市场；旺市
*FS8]!Qg active partner 积极参与的合伙人
`KJ( . m active trading 交投活跃
a:kAo0@":j actual circulation 实际流通
D31X {dJ actual cost 实际成本
%( )d$.F actual expenditure 实际开支；实际支出
%go2tv:|W actual income 实际入息；实际收入；实际收益
7#V7D6j1 actual market 现货市场
MqyjTY::Xg actual price 现货价；实际价格
%p C< T*f actual profit 实际利润
*}? [tR5 actual quotation 实盘；实际价位；实际报价
j6
wFks actual year basis 按实际年度计算
X\ }l" ] actuals 实货
i'>6Qo actuarial investigation 精算调查
zp: dArh0 actuarial principle 精算原则
^_7|b[ Bt actuarial report 精算师报告
oV|O`n Actuarial Society of Hong Kong 香港精算学会
({f}Z- % actuarial valuation 精算师估值
!`69.v actuary 精算师
X+hHE kJ ad referendum agreement 暂定协议；有待覆核的协定
Z%t_1t ad valorem duty 从价税；按值征税
Ltlp9 S ad valorem duty system 从价税制
w:&" "'E ad valorem fee 从价费
q6zVu ( ad valorem tariff 从价关税
7CIN!vrC|1 additional allowance 额外免税额
xL}i9ozZ additional amount for unexpired risk 未过期风险的额外款额
w^ yb`\$ additional assessable profit 补加应评税利润
-<W?it?D additional assessment 补加评税
|23F@s1 additional commitment 额外承担
wi(Y=?= additional commitment vote 额外承担拨款
]vrZG X
a+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ER0
Yl additional dependent parent allowance 供养父母额外免税额
du65=w4E! additional provision 额外拨款
?OD$`{1 additional stamp duty 附加印花税
]#tB[G additional tax 补加税罚款；补加税款
hFtV\xF K Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+8Xjk\Hi adjudged bankrupt 被裁定破产
S?J!. ( adjudicated bankrupt 裁定破产人
0w?da~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
2d)Dhxzxk adjudication of bankruptcy 裁定破产；宣告破产
L%'J]HL- adjudication of insolvency 裁定无力偿还债务
?
SFBUX(p adjusted actual 经调整的实数；调整后的实数
l|CM/(99- adjusted current assets 经调整的流动资产；调整后的流动资产
_N DQ 2O adjusted figure 经调整的数字；调整后的数额
uP~,] ci7 adjusted liabilities 经调整的负债；调整后的负债
<Ap_# adjusted loss 经调整的亏损；调整后的亏损
X! d-"[ 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
^y+k6bE adjusted profit 经调整的利润；调整后的利润
mdi!Q1pS adjusted surplus 经调整的盈余额；调整后的盈余额
{u'szO}k adjusted value 经调整的价值；调整后的价值
_v!7
|&\ adjustment 调整；修订；理算〔保险〕
$)lkiA&; adjustment centre 调剂中心
lqDCK&g$E# adjustment lag 调整过程的时间差距；调整时差
cslC+e/ adjustment mechanism 调整机制
*?)MJ@ adjustment of loss 亏损调整
``MO5${ adjustment process 调整过程；调整程序
K'A+V adjustment range 调整幅度
3efOgP=L administered exchange rate 受管制汇率
Cxf K(F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~7m` p3W@ administration expenses 行政费用
-y`Pm8 administration fee 手续费；行政费
;6tra _ administration in bankruptcy 破产管理
c&[' T+X administration order 遗产管理令
c_/BS n administrator 管理人；遗产管理人
5Rbl.5. A administrator of the estate 遗产管理人
!np_B0` admission of debt 债项承认书
|t,sK aL admission of proof 接纳债权证明
,=/9Ld2w9 advance 放贷款项；垫付款项；预支款项；预付款项
,Py\Cp=Dw advance account 暂支帐目；预付款帐户
0.MB;gm: advance compensation 预付补偿金
<)qa{,GX\ advance from shareholder 股东垫款
AHf 9H? advance pending reimbursement 预支以待日后付还
tUu '
gs| advanced economy 先进经济体系
5 jrR ]X advancement 预付；预付财产
~ua( Qm advances warrant 垫款令
l hUGo = advancing 贷出
E=NjW O adverse balance 逆差
l` v5e"V adverse exchange 逆汇
LjKxznn o advertisement addressed to shareholders 在报章刊登的致股东通告
B'Yx/c&n advice for collection 托收通知书
0s n$QmW: advice of drawing 提款通知书；汇票通知书
NdK`- RT advice of payment 付款通知
(,At5 T Advisory Committee [Securities and Futures Commission]
w,%"+ tY_ 谘询委员会〔证券及期货事务监察委员会〕
>a;a8EA<O Advisory Committee on Diversification 经济多元化谘询委员会
f<o|5r affidavit 誓章；遗产申报誓章
1k[_DQ=^l1 affidavit of no receipt 述明无收款的誓章
Z+xk N affiliate 联号；联营公司；附属公司
&3vm
@ affiliated company 附属公司；联号；联营公司
> ,6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1[P}D~ nQ affordability 负担能力
d59rq<yI African Development Bank [AfDB] 非洲开发银行
K1
f1 T after-acquired property 事后取得的财产
kZ9Gl!g after-hours dealing 市后交易
x{H+fq,M after-tax profit 税后盈利；税后利润；税后溢利
5i br1zs agency agreement 代理协议
Yy~x`P'g! agency expenses 代理机构的开支
$tlBI:ay1 agency fee 代理费
^ AZ#tp%) Agency Law 《代理法》
oodA&0{)d agent 代理人；承销人
6
AO(A
* agent of company 公司代理人
:zW? O#aL- agent's fee 代理人费；经纪费
Z$z-Hx@% aggregate 总计；总数；总体数字
[* xdILj aggregate amount 总款额；总额
7F`\Gz_2 aggregate assets and liabilities 总体资产与负债
A r-Vu{` aggregate at constant price 按固定价格计算的总体数字
F Pc `J aggregate demand 总需求
S|tD8A aggregate gross position 总持仓量
3 M#x)cW aggregate limit 总限额
"&_+!TBg, aggregate of salaries tax 合计薪俸税
HT7,B(.} aggregate performance 总体表现；总体业绩
1wgL^Qz@ aggregate supply 总体供应
y dWr& E5 aggregate surplus 总盈余
GRc)3
2, aggregate total 整体总额
G MU! GSY aggregate value 总值；合计价值
\`. v8C>vG aggregated basis 合计基准
l;M,=ctB( aggregated net chargeable income 合计应课税入息实额
Zma;An6 aggregation 合并计算；合计；总和
tP_.-// aggregation of incomes of husband and wife 夫妇入息合并计算
r ] /Ej!| aggregation of property 财产的总和
C eEhe agio 差价；贴水
7mt x^ 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》
*r.% /^@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>s<Bu' r 《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》
N8]DzE0% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
FH</[7f;@N 《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》
yLRe'5#m Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0>[]Da} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T
m"B agreement for a settlement 授产协议
b>5* G1 agreement for assignment 转让协议
D;sG9H ky agreement for sale 售卖协议；买卖协议
0hY3vBQ! agreement for sale and purchase 买卖协议
4KH'S'eR agreement for the payment of interest 支付利息协议
(-<hx ~ agreement for the repayment of money 还款协议
wOH:'sk[" agreement of reinsurance 再保险协议
Q g/Rw4[ Agricultural Bank of China 中国农业银行
x(?Rm, air passenger departure tax 飞机乘客离境税
E8 C8kH] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=8_b&4.:& airport tax 机场税
QRQ{Bq}# alcohol duty 酒精税
gY+d[3N alienation 让与；让渡；转让
p3_
Qx alimony 生活费；赡养费
SX,$ $43 All Ordinaries Index [AOI] 所有普通股指数
<gPM/ 4$G all risks 全险；综合险
k7uX!} All Sales Record for Stock Market 《股票市场成交报告》
\7\sx:!$ Allied Capital Resources Limited 新联财务有限公司
c{^1`(#? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=t N }4 allocation letter 拨款信件
S6bW
r0 XR allocation of fund 分配款项；预留款项
rL<N:@HL allocation of profit 利润分配；溢利分配
z/#,L!Z3 allocation warrant 拨款令
Le83[E*i allotment 分配；配股
%C%3c4+Oh allotment notice 股份配售通知；配股通知
u.E>d9 allotment of shares 股份分配
H~*N:$C allowable 可获宽免；免税的
F=5+JjrX allowable business loss 可扣除的营业亏损
K0>;4E>B allowable expenses 可扣税的支出
gpq ,rOIK allowance 免税额；津贴；备抵；准备金
0L;,\&*u allowance for debts 债项的免税额
*mV?_4!,f7 allowance for depreciation by wear and tear 耗损折旧免税额
x,: k /] allowance for funeral expenses 殡殓费的免税额
Ztk%uc8_lM allowance for inflation 为通货膨胀而预留的款项；通胀准备金
23|JgKuA allowance for repairs and outgoings 修葺及支出方面的免税额
L1_O!EQ allowance to debtor 给债务人的津贴
aj|3(2;Kp alteration of capital 资本更改
,b^Y8_ltoT alternate trustee 候补受托人
5]mH.{$x$? amalgamation 合并
e@c8Ce|0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Qfp4}a= ambit of charges 征税范围；收费范围
^5Y<evjm amended valuation 经修订的估值
7( 5 d$ W American Commodities Exchange 美国商品交易所
]pr w=rD American Express Bank Limited 美国运通银行
E2l" e?AN~ American Stock Exchange 美国证券交易所
WiH8j$;xu amortization 摊销
y%|E z amount due from banks 存放银行同业的款项
aP (~l_ amount due from banks abroad 存放海外银行同业的款项
aGW O3Nk amount due from holding companies 控股公司欠款
N?3p,2 amount due from local banks 存放本港银行同业的款项
!UT! PX) amount due to banks 银行同业的存款
2V 8 "jc amount due to banks abroad 海外银行同业的存款
e O~p"d-| amount due to holding companies 控股公司存款
Ju5Dd\ amount due to local banks 本港银行同业的存款
EFiVwH amount due to outport banks 外埠银行同业的存款
$Ptl&0MN% amount for note issue 发行纸币的款额
gHgqElr( amount of bond 担保契据的款额
C{U*{0} amount of consideration 代价款额
'`tFZ fT amount of contribution 供款数额
5xT, O amount of indebtedness 负债款额
i=5!taxu}E amount of principal of the loan 贷款本金额
krGI E}5 amount of rates chargeable 应征差饷数额
`?T::&` amount of share capital 股本额
YS4"TOFw amount of sums assured 承保款额
Q?hf2iw amount of variation 变动幅度
y l*%P3m| amount of vote 拨款数额
aQ H]hLvs amount payable 应付款额
A|Ft:_ Y amount receivable 应收款额
ZYY`f/qi Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qAp <OJ analysis 分析
};r E N`L ancillary risk 附属风险
gWro])3 annual account 周年帐目；周年帐目报表；年度决算；年结
8\nk a5 annual accounting date 年结日期
:bo2H[U+ annual allowance 每年免税额；年积金；年度津贴；年津
3hkEjR annual balance 年度余额
r }Vr_ annual disposable income 每年可动用收入
dm[JDVv| annual estimates 周年预算
{Mo[C% annual fee 年费
uD{^1c3x annual general meeting 周年大会
QP"5A7=m annual growth rate 年增率；每年增长率
-^np"Jk annual long-term supplement 长期个案每年补助金
Rxw+`ru annual pensionable emolument 可供计算退休金的年薪
@WXRZEz annual report 年报
"X=^MGV Annual Report on the Consumer Price Index 《消费物价指数年报》
ZHwl 9n#m annual return 周年报表；周年申报表；每年报税表格
RK*tZ Annual Return Rules 《周年报表规则》
1z; !)pG. annual review of consumer prices 每年消费物价回顾
3f>9tUWhTy annual roll-forward basis 逐年延展方式
8 bw, dBN annual salary 年薪
ao7M([ff annual statement 年度报表；年度决算表
'?90e4x3/ 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
y)fz\wk annuitant 年金受益人
)(d~A?~ annuity 年金
/=V!lRs annuity contract 年金合约
\7UeV:3Ojn annuity on human life 人寿年金
6I mW |% antecedent debt 先前的债项
}<z [t5 ante-dated cheque 倒填日期支票
JFu.o8[Q anticipated expenditure 预期开支
&~<i"
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+pUYFDwFx anticipated revenue 预期收入
lib^JJF anti-inflation measure 反通货膨胀措施
( w_b anti-inflationary stance 反通货膨胀立场
! qtj1 .w apparent deficit 表面赤字
/2r&ga& apparent financial solvency 表面偿债能力
)MV `'i apparent partner 表面合伙人
79Aa~ +i'_ application for personal assessment 个人入息课税申请书
Oo!]{[}7 application of fund 资金应用
1)e[F#| application to release as liquidator and to destruct the books of accounts and documents
lq 1223
申请免除清盘人职务及毁灭帐簿与文件
V1i^# ; appointed actuary 委任精算师
Di r# [j appointed auditor 委任核数师；委任审计师
t& yuo E appointed trustee 委任的受托人
5s0`T]X- appointer 委任人
YY>&R'3[ apportioned pro rata 按比例分摊
17 :7w apportionment 分配；分摊
2#R0Bd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K-(C5 "j_ apportionment formula 分摊方程式
Qm[ ) [M apportionment of estate duty 遗产税的分摊
p-oEoA appraisal 估价；评估
AHa]=ka> appreciable growth 可观增长
D1 ]?f` appreciable impact 显着影响
8XfOM f~d` appreciable increase 可观增长
;M+~ e~ appreciation 增值；升值
Q>z (!'dw appreciation against other currencies 相对其他货币升值
-hK^ *vJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
wO %617Av appreciation tax 增值税
SQ/}K8uZ appropriation 拨款；拨用；拨付
G{+zKs}~ appropriation account 拨款帐目
U~|)=+%O Appropriation Bill 拨款法案
W9G jUswv! appropriation-in-aid system 补助拨款办法
3; //o< approved assets 核准资产
P=ubCS' approved basket stock 认可一篮子证券
*EU1`q* approved budget 核准预算
` y"a>gHC approved charitable donation 认可慈善捐款
!}d_$U$ approved charitable institution 认可慈善机构
Ngrj @_J approved currency 核准货币；认可货币
(^ J2( approved estimates 核准预算
7* +tG7I @ approved estimates of expenditure 核准开支预算
T[ zEAj approved overseas insurer 核准海外保险人
\ 6Y%z
approved overseas trust company 核准海外信托公司
}Zp [f6^Q approved pooled investment fund 核准汇集投资基金
meD83,L~N approved provident fund scheme 认可公积金计划
$ -] 9/Ct approved provision 核准拨款
u\K`TWb% approved redeemable share 核准可赎回股份
t,5AoK/NL9 approved regional stock 认可地区性证券
`j6O approved retirement scheme 认可退休金计划
efyGjfoO approved subordinated loan 核准附属贷款
V' sq'XB arbitrage 套戥；套汇；套利
SphP@J<ONW arbitrageur 套戥者；套汇者
w\ JTMS$ arbitrary amount 临时款项
&61h*s arrangement 措施；安排；协定
=`qEwA arrears 欠款
rB =c arrears of pay 欠付薪酬
:K*/ arrears of revenue 逾期未收税款；逾期未收的帐项
EP{ji"/7[ articles of association 组织章程；组织细则；组织章程细则
AB.ZmR9| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[xDn=)`{V ascertainment of profit 确定利润
C61E=$ "Asia Clear" “亚洲结算系统”
|kHzp^S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7Zh#7jiZ` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9 KU3)%U Asian Development Fund [ADF] 亚洲发展基金
U@".XIDQ Asian dollar bond 亚洲美元债券
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6R/{H Asian dollar market 亚洲美元市场
VkC1\L6 Asian dollar rate 亚洲美元利率
;3 =RM\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A2nL=9~
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
O2~Q(q' asked price 沽盘；喊价；索价；卖方报价
x,<|<W5<% assessable income 应评税入息
Gbb*p+ ( assessable loss 应评税亏损
wem hP8!gc assessable profit 应评税利润
}vX 1@n7T6 assessable value 应评税值
<a(739IF assessed profit 估定利润
[TmZ\t!5$ assessed value 经评估价值
`$] ZT>& assessment 评税；评定；估价；评税单
\uOR1z assessment number 评税编号；估价编号
k~iA'E0- assessment of additional tax 补加税评税
jq[Q>"f
assessment of performance 业绩评估；实绩评价
5BM rn0 Assessor 评税主任
\ `?4PQ asset price bubbles 资产价格泡沫
|zp}u (N asset-backed securities 具资产保证的证券
xf3/J{ n3 assets accretion 资产增值
&A&2z l %# assets and liabilities 资产与负债
gGb Jk&E assets betterment statement 资产递增表；资产改进表
pq,8z= Uf assets lending 实物放款；有抵押贷款
#@cEJV;5" assets of the company passing on the death 死者去世时转移的公司资产
zE=^}K+ assets pledged as security for liabilities 用作负债抵押的资产
h(F FG%H( assets portfolio 资产投资组合
*5" )3\/ assets price 资产价格
j-/F *P assets quality 资产质素
YZc{\~d assets realization 资产变现
1{CVd m<9 assets refinancing arrangement 资产再集资安排
nhB.>ReAi assets securitization 资产证券化
TdrRg''@ assets situated outside Hong Kong 在香港以外地方的资产
N}\3UHtO assets stripping 削减资产；拆卖资产
$*+`; PG- assets value 资产值
?f vK<0S` assignee 承让人
810uxw{\ assignment 转让；转让书；转让契
o[k,{`M0 assignment of interest 权益转让
HA;G{[X assignment of letters patent and trade mark 专利证书及商标转让
j>O!|V assignment of property 物业转让；物业转让书
o=Kd9I# assignment right 转让权
KD8,a+GL assignor 转让人
z#srgyLt associate 有联系的人；有关连人士；相联者；合伙人；联系人
(p? B= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>'{'v[qR[G associate member 附属会员
b59NMGn associated body corporate 相联法人团体
4^K<RSYs associated company 相联公司；联属公司
jY $3 associated corporation 相联法团
pLpWc~# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
a_Z[@W 公认会计师公会〔英国〕
~J1UzUxX2 Association of Futures Exchange Brokers 香港期货经纪协会
;TCT%j`^o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3\?yjL^ association of underwriters 承保人组织
6;}W )S assumption of control 接管
6hf6Z 3 assurance 担保；保险；转易；转易书
TE@bV9a assurance of interest 权益的转易
ds'7zxy/ at 19XX price 按一九ＸＸ年价格计算
*|.- y-> at a discount 按赔价计算；按贴水价格计算；打折扣
a(K ^/BT at a premium 按溢价计算；按升水价格计算
]= 9^wS at call 通知付款；按通知
oedLe9! at constant market price 按固定市价计算
e`t-:~' at constant price 按固定价格计算
KqWt4{\8v` at cost 按成本计算
w4;1 (' at current market price 按当时市价计算；按现时市价计算
b^&nr[DC at current price 按当时价格计算；按现时价格计算
}&/_ S at factor cost 按要素成本计算；按生产要素成本计算
+ #7)'c at money-of-the-day price 按付款当日价格计算
T']G:jkb at or better 按指定或较佳价位〔买卖指令〕
2PEA<{u at par 按面值计算；平价
5H/D~hr& at sight 见票即付
c~n: xblv at the close 按收市盘
<):= mr7 at the opening 按开市盘
;
Ne|H$N attestation 见证；见证条款
Y2P%0 at-the-money option 平价期权
fqD1Ej attorney 受权人；受托代表人
JX2@i8[~ attornment 新拥有人承认书
u|M_O5^ attributable profit 可归属利润
oGqbk x attributable share value 可归属股份价值
YjwC8#$ Auckland Stock Exchange 奥克兰证券交易所
oTxE]a, auction 拍卖
e'5sT#T9 l auctioneer 拍卖商
\t%rIr audit 审计；核数
m7.6;k . Audit Commission 审计署
6 9EdMuf Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)\fLS d 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〕
P~OD d( audit review 帐目审查
,(Nr_ K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
//- ;uEO audited account 审计帐目；经审计的帐目
U<.,"`=l audited annual account 经审计的周年帐目
$g]'$PB audited balance sheet 经审计的资产负债表
])$Rw $`w auditor 核数师；核数主任；审计师
'mE!,KeS; auditor's certificate 核数师证明书；审计师证明书
t(5PKD#~Dc auditor's report 核数师报告；审计师报告
Zf8_ko;|:- Aussie bond 澳元债券
nY 50dFA, austerity budget 紧缩预算
"/$2oYNy+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
l5CFm8% Australia All Ordinaries Index 澳洲所有普通股票指数
x10u?@ Australian Dollar [AUD] 澳元
"DU1k6XC Australian Options Market 澳大利亚期权市场
okQ<_1 e{ Australian Securities Commission 澳洲证券事务监察委员会
J=AF `[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?bH!|aW(H Australian Stock Exchange 澳大利亚证券交易所
/nVGr]t_pj Austrian Schilling [ATS] 奥地利先令
|lVoL.Z,0 authentication 认证；鉴证
_*LgpZ-2( authority to purchase 委托购买证；委购书
VL| q `n authorization 认可；核准；授权；授权书
Gil mJ2< authorization by direction 指示授权
s(s hgI 3g authorization by instruction 指令授权
h][$1b&B authorization by warrant 令状授权
<~R{U> zO authorization of unit trust 单位信托的认可
0 iTh |K0 authorized agent 指定代理人
qfl #ki`, authorized capital 法定资本
XmX{e.<NZ authorized clerk 出市员
oVja$;> authorized dealer 认可交易商
(|.rEaTA[1 authorized financial institution 认可财务机构
oS Apa authorized fund 认可基金
<t"|wYAa_ authorized fund house 获授权的基金公司；认可基金公司
IO}53zn<l authorized institution 认可机构
wJu,N(U authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vC>8:3Z aq authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
eeu;A, @U authorized insurer 获授权保险人；获认可承保人
aXRf6:\% authorized investment 特准投资项目
$I:&5 o i authorized person 获授权人
oeIza<:=R authorized representative 获授权代表
o=y0=,:a?9 authorized share capital 法定股本
_"688u'88 automated quotation system 自动报价系统
vOi4$I~CJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"6
\_/l 自动交易系统〔香港期货交易所有限公司〕
y lwh_&>2 automatic adjustment mechanism 自动调整机制
|++\"g automatic adjustment system 自动调整系统
/O&{fo Automatic Clearing House 自动票据交换所
,RIC _26 automatic exchange rates accumulation system 自动化汇率累集系统
B"=w9w] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
XCUU(H automatic teller machine [ATM] 自动柜员机
^QTtCt^: autopay 自动转帐
+/4wioGm available assets 可用资产
:*dfP/GO available fiscal reserve 现存财政储备
& _ W~d0 available profit 可用利润
n|AV7c Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
p^THoF'~T average 平均；平均数；海损
,)%$Zxng average basic salary 平均基本薪金
vG'I|OWg average consumer expenditure 平均消费开支；一般消费开支
b&\f 8xZ average cost 平均成本
"DsL$D2e average cost of land production 增辟土地平均成本
8q_"aa,` average daily turnover 平均每日成交额
(~OP)F). average daily wage rate 平均每日工资率
n>\2_$uDI average expenditure pattern 平均开支模式
O 6Mxp - average growth rate 平均增长率
m)Sdo gt_ average net fixed assets 固定资产平均净值
^q) AO?_ average of relatives 相对价格平均数
B`?}jJa9* average price 平均价格
}`^D O
Ar average propensity to consume 平均消费倾向；一般消费倾向
"z9 p(|oZ average propensity to save 平均储蓄倾向；一般储蓄倾向
uwo\F I average rate 平均率
d_aHUmI^" average revenue 平均收入；平均收益
$s" {C"4 q average stock 平均库存；平均存货
} za "rU average yearly rent 平均年租
c= #V*< avoidance of double taxation 避免双重课税
: oO
?A avoidance of tax 避税
