A:
iP ->S\ A share Ａ股；甲类股份
i u=7O abatement of tax 减税；减扣免税额
;n*.W|Uph ABN AMRO Bank N.V. 荷兰银行
Yi%;|] above-the-line expenditure 线上项目支出；经常预算支出
KPKt^ C above-the-line receipt 线上项目收入；经常预算收入
kTOzSiq ABSA Asia Limited 南非联合亚洲有限公司
Kqb# _hm absolute change 绝对数值变更
y51e%n$ absolute expenditure 实际开支
NJWA3 zz
absolute guideline figure 绝对准则数字
I-]?"Q7Jz absolute interest 绝对权益
s+$ Q}|?u absolute order of discharge 绝对破产解除令
E Nh l&J absolute profit margin 绝对利润幅度
*&^Pj%DX absolute value 实值；绝对值
@=}0`bE absolutely vested interest 绝对既得权益
spH7 /5} absorbed cost 已吸收成本；已分摊成本
IL#"~D? absorption 吸收；分摊；合并
w Dal5GJp absorption rate 吸收率；摊配率；分摊率
l[0RgO*S ACB Finance Limited 亚洲商业财务有限公司
k8&;lgO ' acceptable form of reciprocity 合理的互惠条件
HdUQCugxx: acceptable rate 适当利率；适当汇率
|"8b_Cq{ acceptance agreement 承兑协议
X9W@& zQ acceptance for honour 参加承兑
]8 _NZHld acceptor 承兑人；接受人；受票人
5H<m$K4z acceptor for honour 参加承兑人
KOk4^#h@ accident insurance 意外保险
;u_X) Accident Insurance Association of Hong Kong 香港意外保险公会
l*Gvf_UH accident insurance scheme 意外保险计划
@zW]2 c accident year basis 意外年度基准
K7_UP&`=J accommodation 通融；贷款
BU/"rv"(Fg accommodation bill 通融票据；空头票据
ohGJ 1 accommodation party 汇票代发人
&
p account balance 帐户余额；帐户结余
NRs13M<ftf account book 帐簿
dd %6t account collected in advance 预收款项
/=nJRC 3. account current book 往来帐簿
}c,}V account of after-acquired property 事后取得的财产报告
24 ' J account of defaulter 拖欠帐目
[.7d<oY account payable 应付帐款
xX &+WR account payee only [A/C payee only] 只可转帐；存入收款人帐户
fgp]x&5Q account receivable 应收帐款
[Gb.
JO}X account receivable report 应收帐款报表
\h/H#j ZJ account statement 结单；帐单；会计财务报表
]v UwG--* account title 帐户名称；会计科目
cKca;SNql1 accountant's report 会计师报告
r,73C/*&/ Accountant's Report Rules 会计师报告规则
RLjc&WhzXu accounting and auditing procedure 会计与审计程序；会计与核数程序
* SJ_z(CZm Accounting Arrangements 《会计安排》
{#vgtgBB accounting basis 会计基础
y&$A+peJ1 accounting by Official Receiver 破产管理署署长呈交的帐目
gV's=cQ Accounting Circular 《会计通告》
KxJ!,F{>H accounting class 会计类别
%v
M-mbX accounting date 记帐日期；会计结算日期
Ju@c~Xm accounting for money 款项核算
EH J.T~X Accounting Officer 会计主任
t\ dN DS accounting period 会计报告期；会计期
:D5Rlfj accounting policy 会计政策；会计方针
L\J;J%fz. accounting practice 会计惯例
b|:YIXml accounting principle 会计准则
~g]Vw4pv accounting record 会计记录
;WQve_\ accounting report 会计报告
Ua: sye Accounting Services Branch [Treasury] 会计事务部〔库务署〕
gD @) {Ip Accounting Society of China 中国会计学会
JYI,N accounting statement 会计报表
{UI+$/v# accounting system 会计制度；会计系统
N )X3XTY accounting transaction 会计事项；帐务交易
xef% d
G. accounting treatment 会计处理
g
wRZ%.Cn accounting year 会计年度
reu*53r] accretion 增值；添加
Q~
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0
1rK8j X accrual basis 应计制；权责发生制
W' VslZG accrual basis accounting 应计制会计；权责发生制会计
tCH!m y_ accrue 应累算；应计
L
ca}J&x]^ accrued benefit 应累算利益
/hR&8 `\\ accrued charges 应计费用
-=Q*Ml#I accrued cumulative preference share dividend 应累算的累积优先股股息
~!d\^ Z^i accrued expenses 应累算费用
9s
q accrued interest payable 应付利息；应计未付利息
V~3a!-m\ accrued interest receivable 应收利息；应计未收利息
s2V:cMXFn accrued right 累算权益
L~O vY accruing profit 应累算的利润
b{&)6M)zo accumulated fiscal reserve 累积财政储备
[q[Y~1o/&H accumulated profit 累积利润；滚存溢利
k1~&x$G accumulated reserve 累积储备
97*p+T<yp accumulation of surplus income 累积收益盈余
&DX! f acquired assets 既得资产
EI%8 9i`3^ acquisition 收购；购置；取得
<)H9V-5aZ acquisition cost 购置成本
~qKY) "gG acquisition expenses 购置费用
0v?"t OT! acquisition of 100% interest 收购全部股权
%J?xRv! acquisition of control 取得控制权
Ffz,J6b acquisition of fixed assets 购置固定资产
JX;G<lev acquisition of shell “买壳”
QA`sx acquisition price 收购价
aeJHMHFc act of God 天灾
`*R:gE= acting partner 执事合伙人
g]H<}4lgq" active market 买卖活跃的市场；交投畅旺的市场；旺市
r q].UCj active partner 积极参与的合伙人
BX7kO0 j active trading 交投活跃
D/&o& G96 actual circulation 实际流通
T.BW H2gRP actual cost 实际成本
A?P_DA actual expenditure 实际开支；实际支出
6%_nZvRv actual income 实际入息；实际收入；实际收益
FcU SE actual market 现货市场
X.{S*E:$u actual price 现货价；实际价格
\ ~$#1D1f actual profit 实际利润
FT Uv IbT actual quotation 实盘；实际价位；实际报价
|/{=ww8| actual year basis 按实际年度计算
VlsnL8DV actuals 实货
",; H`V actuarial investigation 精算调查
##>H&,Dp[ actuarial principle 精算原则
qo bc<- actuarial report 精算师报告
Ve; n}mJ? Actuarial Society of Hong Kong 香港精算学会
/
zPO actuarial valuation 精算师估值
@qAS*3j actuary 精算师
;?p>e' ad referendum agreement 暂定协议；有待覆核的协定
V**~m9f ad valorem duty 从价税；按值征税
V U3upy< ad valorem duty system 从价税制
W hy`ziks ad valorem fee 从价费
p_%Rt"! ad valorem tariff 从价关税
sUQ@7sTj additional allowance 额外免税额
?0SJfh additional amount for unexpired risk 未过期风险的额外款额
hHnYtq additional assessable profit 补加应评税利润
}19\.z&J additional assessment 补加评税
BQMpHSJ_ additional commitment 额外承担
n{mfn *r. additional commitment vote 额外承担拨款
U 'bEL^ Jf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?Z/V~, additional dependent parent allowance 供养父母额外免税额
b3,
_(;A! additional provision 额外拨款
.#8 JCY additional stamp duty 附加印花税
/ y}xX additional tax 补加税罚款；补加税款
vA8nvoi Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!%c\N8<>GD adjudged bankrupt 被裁定破产
)Ql%r?(F+ adjudicated bankrupt 裁定破产人
Yc ?*dUV adjudication fee 裁定费；评定印花税额手续费；评估契据费
e(t\g^X adjudication of bankruptcy 裁定破产；宣告破产
BRiE &GzrF adjudication of insolvency 裁定无力偿还债务
'~=SzO adjusted actual 经调整的实数；调整后的实数
aqk!T%fg adjusted current assets 经调整的流动资产；调整后的流动资产
(O 3 nL. adjusted figure 经调整的数字；调整后的数额
t'ql[ adjusted liabilities 经调整的负债；调整后的负债
@\#td5' adjusted loss 经调整的亏损；调整后的亏损
/PIcqg 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
} o`76r DN adjusted profit 经调整的利润；调整后的利润
Rima;9.Y0 adjusted surplus 经调整的盈余额；调整后的盈余额
[{ ,1=AB adjusted value 经调整的价值；调整后的价值
m9rp8r*e adjustment 调整；修订；理算〔保险〕
0 @oJFJrO adjustment centre 调剂中心
ud('0 r',D adjustment lag 调整过程的时间差距；调整时差
*$g-:ILRuZ adjustment mechanism 调整机制
vr =#3> adjustment of loss 亏损调整
+CNv l adjustment process 调整过程；调整程序
( a#BV}= adjustment range 调整幅度
wFZP,fQ9l administered exchange rate 受管制汇率
&tj!*k' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4.t-i5 administration expenses 行政费用
^ [@ , administration fee 手续费；行政费
/%^# 8<=|U administration in bankruptcy 破产管理
ew4U)2J+ administration order 遗产管理令
N~'c _l administrator 管理人；遗产管理人
>z@0.pN]7 administrator of the estate 遗产管理人
jse&DQ admission of debt 债项承认书
S)@j6(HC4 admission of proof 接纳债权证明
sXFZWj }\ advance 放贷款项；垫付款项；预支款项；预付款项
9G2Fs M|, advance account 暂支帐目；预付款帐户
I; rGD^ advance compensation 预付补偿金
c]!V'#U advance from shareholder 股东垫款
WH^%:4 advance pending reimbursement 预支以待日后付还
a\*yZlXKs advanced economy 先进经济体系
5 nx 1 i advancement 预付；预付财产
w``U=sfmV advances warrant 垫款令
,z=LY5_z) advancing 贷出
Qo|\-y-# adverse balance 逆差
t KXIk9e adverse exchange 逆汇
SE*g;Cvg1 advertisement addressed to shareholders 在报章刊登的致股东通告
j0q &&9/Jj advice for collection 托收通知书
CpT j JXb advice of drawing 提款通知书；汇票通知书
3u0RKLc\ advice of payment 付款通知
r9?Mw06Wc5 Advisory Committee [Securities and Futures Commission]
U 6)#}
谘询委员会〔证券及期货事务监察委员会〕
h/Y'<: Advisory Committee on Diversification 经济多元化谘询委员会
Lr pM\}t affidavit 誓章；遗产申报誓章
scV5P Uq affidavit of no receipt 述明无收款的誓章
|2A:eI8 ^ affiliate 联号；联营公司；附属公司
SOIN']L|V[ affiliated company 附属公司；联号；联营公司
do'GlU oMC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'LDQ gC*% affordability 负担能力
<N~K ;n
v African Development Bank [AfDB] 非洲开发银行
5|)W. *Q after-acquired property 事后取得的财产
d&>^&>?$zh after-hours dealing 市后交易
4_ML ],. after-tax profit 税后盈利；税后利润；税后溢利
6_B] MN!( agency agreement 代理协议
} ^\oCR@ agency expenses 代理机构的开支
MF'JeM;H agency fee 代理费
8 L Cb+^ Agency Law 《代理法》
kyV8K#}%8 agent 代理人；承销人
"#g}ve, agent of company 公司代理人
iWR )ke agent's fee 代理人费；经纪费
< F'\lA9 aggregate 总计；总数；总体数字
J<lW<:!3] aggregate amount 总款额；总额
JW&gJASGC aggregate assets and liabilities 总体资产与负债
gjlx~.0d aggregate at constant price 按固定价格计算的总体数字
<C*hokqqP aggregate demand 总需求
{{!-Gr aggregate gross position 总持仓量
~"A0Rs= aggregate limit 总限额
%(Icz ? aggregate of salaries tax 合计薪俸税
s5. CFA aggregate performance 总体表现；总体业绩
1xvu<|F aggregate supply 总体供应
6 !bs M"F aggregate surplus 总盈余
Q,Eo mt aggregate total 整体总额
|w3M7;~eF aggregate value 总值；合计价值
gRzxLf`K aggregated basis 合计基准
VIbq:U aggregated net chargeable income 合计应课税入息实额
o4WDh@d5S aggregation 合并计算；合计；总和
N2o7%gJw aggregation of incomes of husband and wife 夫妇入息合并计算
/gas2k==^ aggregation of property 财产的总和
\Oo Wo agio 差价；贴水
dc'Y `e 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》
izR"+v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~ }Pfu 《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》
P$,Ke< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$/ ],tSm 《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》
|uJ%5y# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Dha1/g1q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;9#KeA _ agreement for a settlement 授产协议
ia?
c0xL agreement for assignment 转让协议
| V(0GB agreement for sale 售卖协议；买卖协议
yt2PU_), agreement for sale and purchase 买卖协议
6L~n.5B~o agreement for the payment of interest 支付利息协议
4^d?D!j agreement for the repayment of money 还款协议
0*v2y*2V agreement of reinsurance 再保险协议
Gq P5Kx+= Agricultural Bank of China 中国农业银行
$:^td/p J air passenger departure tax 飞机乘客离境税
Ho] su? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;AG()NjOO: airport tax 机场税
19] E 5'AI alcohol duty 酒精税
W@esITr alienation 让与；让渡；转让
+w~oH = alimony 生活费；赡养费
Uw:"n]G]D? All Ordinaries Index [AOI] 所有普通股指数
M3au{6y all risks 全险；综合险
d_P` qA All Sales Record for Stock Market 《股票市场成交报告》
#0 <XN LM Allied Capital Resources Limited 新联财务有限公司
Pzem{y7Ir all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1 -b_~DF allocation letter 拨款信件
& 5R&k0i r allocation of fund 分配款项；预留款项
+cRn%ioVi allocation of profit 利润分配；溢利分配
[ N'h%1]\ allocation warrant 拨款令
.]K%G\*`: allotment 分配；配股
Vt oh L+ allotment notice 股份配售通知；配股通知
1E$|~ allotment of shares 股份分配
wgA_38To allowable 可获宽免；免税的
X wtqi@zlE allowable business loss 可扣除的营业亏损
h
yIV.W/ allowable expenses 可扣税的支出
v` r:=K allowance 免税额；津贴；备抵；准备金
,fRq5"? allowance for debts 债项的免税额
Ts x>&W C allowance for depreciation by wear and tear 耗损折旧免税额
o L<St$1 allowance for funeral expenses 殡殓费的免税额
|[y 6Ua0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
dF2RH)Ud allowance for repairs and outgoings 修葺及支出方面的免税额
D/' dTrR allowance to debtor 给债务人的津贴
Qg/rRiV alteration of capital 资本更改
4Po_-4 alternate trustee 候补受托人
C9;kpqNG#u amalgamation 合并
2t,zLwBdnJ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
," ql5Q4 ambit of charges 征税范围；收费范围
*z2s$EZ amended valuation 经修订的估值
*lb<$E]="! American Commodities Exchange 美国商品交易所
Q59W#e ) American Express Bank Limited 美国运通银行
t$ *0{w
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@o.I ;}*N amortization 摊销
)pn3~t<e d amount due from banks 存放银行同业的款项
W{aY}` amount due from banks abroad 存放海外银行同业的款项
A %-6`> amount due from holding companies 控股公司欠款
Qwc"[N4H amount due from local banks 存放本港银行同业的款项
?h2}#wg amount due to banks 银行同业的存款
` y0FY&y= amount due to banks abroad 海外银行同业的存款
4GM6)"#d amount due to holding companies 控股公司存款
,z ?':TZ amount due to local banks 本港银行同业的存款
e';_Y> WQy amount due to outport banks 外埠银行同业的存款
:Tq ~8!s amount for note issue 发行纸币的款额
1Y Mh1+1 amount of bond 担保契据的款额
E\$W_Lmr amount of consideration 代价款额
Q@H V- (A amount of contribution 供款数额
i mM_H;-X amount of indebtedness 负债款额
c`Wa^( amount of principal of the loan 贷款本金额
-{A<.a3P}= amount of rates chargeable 应征差饷数额
u= yOu^={ amount of share capital 股本额
|cY`x(?yP amount of sums assured 承保款额
GKCroyor amount of variation 变动幅度
jh$='G n amount of vote 拨款数额
@ .KGfNu amount payable 应付款额
A)KZa"EX amount receivable 应收款额
=w^M{W.w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
S[QrS 7 analysis 分析
E)3N xmM# ancillary risk 附属风险
) }ROLe annual account 周年帐目；周年帐目报表；年度决算；年结
(i GTACoF annual accounting date 年结日期
B?wq=D oG annual allowance 每年免税额；年积金；年度津贴；年津
zMJT:7*`| annual balance 年度余额
We z 5N annual disposable income 每年可动用收入
Q=:|R3U/ annual estimates 周年预算
BORA(, annual fee 年费
L HmZxi? annual general meeting 周年大会
.8|X annual growth rate 年增率；每年增长率
C.QO#b annual long-term supplement 长期个案每年补助金
~;] d"' annual pensionable emolument 可供计算退休金的年薪
9ll~~zF99| annual report 年报
"I TIhnE Annual Report on the Consumer Price Index 《消费物价指数年报》
5(8@%6>ruj annual return 周年报表；周年申报表；每年报税表格
Ct|A:/z( Annual Return Rules 《周年报表规则》
_a MF?Pj~m annual review of consumer prices 每年消费物价回顾
'H!XUtFs" annual roll-forward basis 逐年延展方式
F gI3 annual salary 年薪
y!%CffF2 annual statement 年度报表；年度决算表
?hM64jI| Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
/Q )\ + annuitant 年金受益人
s(8W_4&' annuity 年金
Qei" '~1a annuity contract 年金合约
{ "E\Jcjl\ annuity on human life 人寿年金
R GX=) antecedent debt 先前的债项
"*H`HRi4T ante-dated cheque 倒填日期支票
UZ$/Ni anticipated expenditure 预期开支
E!AE4B1bd anticipated net profit 预期纯利
c:g'.'/* anticipated revenue 预期收入
Cls%M5MH anti-inflation measure 反通货膨胀措施
07 $o;W @ anti-inflationary stance 反通货膨胀立场
'3H_wd apparent deficit 表面赤字
|)G<,FJQE_ apparent financial solvency 表面偿债能力
(tQc apparent partner 表面合伙人
vcd\GN*4f application for personal assessment 个人入息课税申请书
{ BHO/q3 application of fund 资金应用
G#1GXFDO{ application to release as liquidator and to destruct the books of accounts and documents
PxE3K-S)G 申请免除清盘人职务及毁灭帐簿与文件
Lh<).<S appointed actuary 委任精算师
[ 1KuzCcK} appointed auditor 委任核数师；委任审计师
b u"!jHPB appointed trustee 委任的受托人
PYzvCf`? appointer 委任人
&VcV$8k apportioned pro rata 按比例分摊
]+$?u&0?w apportionment 分配；分摊
[trwBZ^D~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bJ;'`sw1 apportionment formula 分摊方程式
{zFMmPid apportionment of estate duty 遗产税的分摊
MJrR[h] appraisal 估价；评估
yCX?!E;La appreciable growth 可观增长
,v&(Y Od appreciable impact 显着影响
4Z,!zFS$` appreciable increase 可观增长
_-F s# f8 appreciation 增值；升值
o8vug$=Z appreciation against other currencies 相对其他货币升值
x3krbUlx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4H<lm*! ^ appreciation tax 增值税
g zg_>2Sj appropriation 拨款；拨用；拨付
uM'Jp? appropriation account 拨款帐目
rXU\ Appropriation Bill 拨款法案
DFTyMB1H appropriation-in-aid system 补助拨款办法
Xs ?o{]Fe approved assets 核准资产
< d_!mKw approved basket stock 认可一篮子证券
C'X!\}f.b/ approved budget 核准预算
:a)u&g @G approved charitable donation 认可慈善捐款
H7j0K ~U0 approved charitable institution 认可慈善机构
4a]P7fx- approved currency 核准货币；认可货币
kS h( u approved estimates 核准预算
z$xo$R( approved estimates of expenditure 核准开支预算
GM<-&s!Uj approved overseas insurer 核准海外保险人
/FJu)H..U approved overseas trust company 核准海外信托公司
})?GzblI& approved pooled investment fund 核准汇集投资基金
= 9] ~ yt approved provident fund scheme 认可公积金计划
\'bzt"f$j approved provision 核准拨款
"w.3Q96r approved redeemable share 核准可赎回股份
3%ZOKb"D* approved regional stock 认可地区性证券
m%e68c approved retirement scheme 认可退休金计划
t<viX's approved subordinated loan 核准附属贷款
VU d\QR - arbitrage 套戥；套汇；套利
baK$L;Xo: arbitrageur 套戥者；套汇者
"FKOaQ%IH arbitrary amount 临时款项
# N cK
X arrangement 措施；安排；协定
_#h_: arrears 欠款
uR r o?m< arrears of pay 欠付薪酬
e)O 4^#i arrears of revenue 逾期未收税款；逾期未收的帐项
|H+Wed| articles of association 组织章程；组织细则；组织章程细则
k)Qtfj}uij Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
680o)hh4m> ascertainment of profit 确定利润
:Z z
'1C "Asia Clear" “亚洲结算系统”
\K!VNB>h Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xK\d4 " Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\;"=QmRD%: Asian Development Fund [ADF] 亚洲发展基金
f`= -US Asian dollar bond 亚洲美元债券
\} :PLCKT Asian dollar market 亚洲美元市场
5o8EC"
0 Asian dollar rate 亚洲美元利率
,nB5/Lx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
tC9n
k5~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Oo% d ]8W asked price 沽盘；喊价；索价；卖方报价
3kMf!VL assessable income 应评税入息
cp J|w3x B assessable loss 应评税亏损
7x4PaX( assessable profit 应评税利润
t1y4 7fX6 assessable value 应评税值
J
S_]FsxD assessed profit 估定利润
#?9;uy<j.q assessed value 经评估价值
*ppf fz assessment 评税；评定；估价；评税单
xX4N4vb assessment number 评税编号；估价编号
<yFu*(Q assessment of additional tax 补加税评税
6b \&~b@T assessment of performance 业绩评估；实绩评价
`lt"[K< Assessor 评税主任
=>af@C.2 asset price bubbles 资产价格泡沫
A=wh@"2 asset-backed securities 具资产保证的证券
~O &:C{9= assets accretion 资产增值
.=jay{ assets and liabilities 资产与负债
%Q dn assets betterment statement 资产递增表；资产改进表
kq,ucU%>p assets lending 实物放款；有抵押贷款
1^(ad;BC y assets of the company passing on the death 死者去世时转移的公司资产
;x@~A^< el assets pledged as security for liabilities 用作负债抵押的资产
"~C,bk assets portfolio 资产投资组合
8q}q{8 assets price 资产价格
exUu7& *: assets quality 资产质素
xjj6WED assets realization 资产变现
?oHpFlj assets refinancing arrangement 资产再集资安排
eM?I$eP TN assets securitization 资产证券化
R',rsGd`6j assets situated outside Hong Kong 在香港以外地方的资产
^qD$z=z - assets stripping 削减资产；拆卖资产
|2n4QBH! assets value 资产值
Y\?"WGL)p assignee 承让人
FE|JHh$ assignment 转让；转让书；转让契
@wNG{Stj assignment of interest 权益转让
6MMOf\
assignment of letters patent and trade mark 专利证书及商标转让
OA"q[s assignment of property 物业转让；物业转让书
JB[~;nLlC assignment right 转让权
cz RFMYE assignor 转让人
hp-<2i^"! associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y^EcQzLw Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
dvJ M6W>^= associate member 附属会员
>_"an~Ss associated body corporate 相联法人团体
| Uh associated company 相联公司；联属公司
2)HuZda associated corporation 相联法团
D!-g&HBTC Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'op|B@y 公认会计师公会〔英国〕
T !WT;A Association of Futures Exchange Brokers 香港期货经纪协会
O5nD+qTQ# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9H `XeQ. association of underwriters 承保人组织
|_aa&v~ assumption of control 接管
GH:jH]u!V assurance 担保；保险；转易；转易书
]R f [y assurance of interest 权益的转易
zL `iK"N` at 19XX price 按一九ＸＸ年价格计算
MC.) 2B7 at a discount 按赔价计算；按贴水价格计算；打折扣
ofw3S |F6 at a premium 按溢价计算；按升水价格计算
qm8B8&- at call 通知付款；按通知
:: {Q1F at constant market price 按固定市价计算
2?ez,*-[ at constant price 按固定价格计算
UIN<2F_ at cost 按成本计算
hAnP Xi D at current market price 按当时市价计算；按现时市价计算
>rKIG~P_ at current price 按当时价格计算；按现时价格计算
!0 L Wa" at factor cost 按要素成本计算；按生产要素成本计算
=QiI :|eRA at money-of-the-day price 按付款当日价格计算
mQ 26K~ at or better 按指定或较佳价位〔买卖指令〕
(b-MMr at par 按面值计算；平价
c>:wd@w at sight 见票即付
%^GfS@t at the close 按收市盘
ARwD~ Tr at the opening 按开市盘
HjD8u`qQ attestation 见证；见证条款
hxd`OG<gF at-the-money option 平价期权
Eq9x2 attorney 受权人；受托代表人
;m{1 _ 1 attornment 新拥有人承认书
BdblLUGK# attributable profit 可归属利润
cZU=o\ attributable share value 可归属股份价值
vJc- 6EO Auckland Stock Exchange 奥克兰证券交易所
T9_RBy;% auction 拍卖
>T 3- auctioneer 拍卖商
{~"/Y@&]R audit 审计；核数
/,&<6c-Q@W Audit Commission 审计署
hwBfdZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KD7dye 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〕
J^5So audit review 帐目审查
*>'V1b4} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{xB!EQ" audited account 审计帐目；经审计的帐目
a PfO$b: audited annual account 经审计的周年帐目
q{I%Q)t)gU audited balance sheet 经审计的资产负债表
j2.|ln"! auditor 核数师；核数主任；审计师
O{G?;H$ auditor's certificate 核数师证明书；审计师证明书
K;Uvb(m{& auditor's report 核数师报告；审计师报告
|5~#&v_ Aussie bond 澳元债券
j9 4=hJVKi austerity budget 紧缩预算
BBRR) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
KNpl:g3{<Q Australia All Ordinaries Index 澳洲所有普通股票指数
+LZLy9iKt Australian Dollar [AUD] 澳元
= eXU@B Australian Options Market 澳大利亚期权市场
A) %/[GD2 Australian Securities Commission 澳洲证券事务监察委员会
L M bn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[{<`o5qR Australian Stock Exchange 澳大利亚证券交易所
[-k Austrian Schilling [ATS] 奥地利先令
=9["+;\e& authentication 认证；鉴证
LW 'D?p# authority to purchase 委托购买证；委购书
FR4QUk authorization 认可；核准；授权；授权书
pW@Pt 3u authorization by direction 指示授权
JG!m c7 authorization by instruction 指令授权
`maKN \; authorization by warrant 令状授权
,+vy,<e& authorization of unit trust 单位信托的认可
R_ ,U Mt authorized agent 指定代理人
Ug t.&IA authorized capital 法定资本
K'Tm_"[u authorized clerk 出市员
;F!5%}OcL% authorized dealer 认可交易商
iWB =sL&p authorized financial institution 认可财务机构
aS{n8P6vW authorized fund 认可基金
z/W E,R authorized fund house 获授权的基金公司；认可基金公司
[.'| _l authorized institution 认可机构
y'~U%,ki6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+]A:M6P:{v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3kIN~/<R+7 authorized insurer 获授权保险人；获认可承保人
Ym{tR,g 7 authorized investment 特准投资项目
?U5{Wa85D authorized person 获授权人
6?mibvK authorized representative 获授权代表
+[A QU c authorized share capital 法定股本
% X+:o ]T automated quotation system 自动报价系统
RLynE V;] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~u !|qM 自动交易系统〔香港期货交易所有限公司〕
J^nBdofP automatic adjustment mechanism 自动调整机制
8#
>op6^ automatic adjustment system 自动调整系统
F2 dHH^ Automatic Clearing House 自动票据交换所
$@Rxrx_@M automatic exchange rates accumulation system 自动化汇率累集系统
rEnQYz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
U; V7 u/{ automatic teller machine [ATM] 自动柜员机
)}]g]
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dTC7Fm available assets 可用资产
~xfP:[u available fiscal reserve 现存财政储备
7he,?T)vD available profit 可用利润
T`.O'! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Lh"<XYY average 平均；平均数；海损
D>@I+4{p average basic salary 平均基本薪金
be{H$9' average consumer expenditure 平均消费开支；一般消费开支
3n1;G8Nf average cost 平均成本
"XKy#[d2 average cost of land production 增辟土地平均成本
m
)zUU average daily turnover 平均每日成交额
^ f
&XQQY average daily wage rate 平均每日工资率
+EAsW(F1 average expenditure pattern 平均开支模式
@ ZwvBH average growth rate 平均增长率
=wHVsdN CN average net fixed assets 固定资产平均净值
Zq|I, l0+E average of relatives 相对价格平均数
nQtWvT average price 平均价格
u R4 z &y average propensity to consume 平均消费倾向；一般消费倾向
PbgP\JeX average propensity to save 平均储蓄倾向；一般储蓄倾向
"f 2$w average rate 平均率
}J`w4P average revenue 平均收入；平均收益
Nk
8 B_{ average stock 平均库存；平均存货
O67W&nz average yearly rent 平均年租
mPK:R^RjG& avoidance of double taxation 避免双重课税
n;Q7X>-f8` avoidance of tax 避税
