A:
n[CoS A share Ａ股；甲类股份
2(+P[( N1, abatement of tax 减税；减扣免税额
GHG,!C ABN AMRO Bank N.V. 荷兰银行
6|#g+ &[ above-the-line expenditure 线上项目支出；经常预算支出
) EXJ above-the-line receipt 线上项目收入；经常预算收入
]0-< > ABSA Asia Limited 南非联合亚洲有限公司
4Jykos2 absolute change 绝对数值变更
QN g\4 % absolute expenditure 实际开支
KGT3|)QN absolute guideline figure 绝对准则数字
x<F$aXOS absolute interest 绝对权益
iRve) absolute order of discharge 绝对破产解除令
K<RqBecB absolute profit margin 绝对利润幅度
x0<^<D &Q absolute value 实值；绝对值
0T9. M( absolutely vested interest 绝对既得权益
"
" %#cDR absorbed cost 已吸收成本；已分摊成本
6bL~6-h%) absorption 吸收；分摊；合并
1-o V-K absorption rate 吸收率；摊配率；分摊率
W.[BPR ACB Finance Limited 亚洲商业财务有限公司
ArXl=s';s4 acceptable form of reciprocity 合理的互惠条件
!_x*m@/ acceptable rate 适当利率；适当汇率
n&d/?aJ7a\ acceptance agreement 承兑协议
s)w 9% acceptance for honour 参加承兑
X<euD 9? acceptor 承兑人；接受人；受票人
mb{q(WEPP acceptor for honour 参加承兑人
"~\ *If accident insurance 意外保险
N RSU+D-z Accident Insurance Association of Hong Kong 香港意外保险公会
~kb{K; accident insurance scheme 意外保险计划
Uk'U?9O accident year basis 意外年度基准
:<utq|#s accommodation 通融；贷款
IU9,
(E accommodation bill 通融票据；空头票据
_#pnjo accommodation party 汇票代发人
1~Mn'O% account balance 帐户余额；帐户结余
<\aU"_D account book 帐簿
;?~
9hN! account collected in advance 预收款项
G~!C =l account current book 往来帐簿
(B}+h account of after-acquired property 事后取得的财产报告
9g]M4*?C9P account of defaulter 拖欠帐目
fp;a5||5 account payable 应付帐款
bE I!Ja account payee only [A/C payee only] 只可转帐；存入收款人帐户
WeVi] n account receivable 应收帐款
39 D } account receivable report 应收帐款报表
n)R M+g account statement 结单；帐单；会计财务报表
3U;1D2"AE account title 帐户名称；会计科目
BIfi:7I;Q accountant's report 会计师报告
CDCC1B G" Accountant's Report Rules 会计师报告规则
GOVAb' accounting and auditing procedure 会计与审计程序；会计与核数程序
ti9}*8 Accounting Arrangements 《会计安排》
;_tO+xL&
accounting basis 会计基础
&t3Jv{ accounting by Official Receiver 破产管理署署长呈交的帐目
w2z p#;d Accounting Circular 《会计通告》
] .5O X84 accounting class 会计类别
%?=)!;[ accounting date 记帐日期；会计结算日期
~L'nz quF accounting for money 款项核算
(( "OYj Accounting Officer 会计主任
z_l. V /G) accounting period 会计报告期；会计期
% rc FT_ accounting policy 会计政策；会计方针
jBRPR
R0 accounting practice 会计惯例
N`1r;%5 accounting principle 会计准则
l RND accounting record 会计记录
P']Y(
!L accounting report 会计报告
*rf$>8~$n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aR)?a;}H Accounting Society of China 中国会计学会
* Hunp Y accounting statement 会计报表
\ja `c)x accounting system 会计制度；会计系统
/80YZ accounting transaction 会计事项；帐务交易
.'l N4x accounting treatment 会计处理
SdI 1}& accounting year 会计年度
P4 6,o accretion 增值；添加
'C~9]Y]. accrual 应计项目；应累算数目
j)L1H*
S% accrual basis 应计制；权责发生制
X4Xf2aXI accrual basis accounting 应计制会计；权责发生制会计
%h/! Y<% accrue 应累算；应计
MGybGbd accrued benefit 应累算利益
@a(oB. i accrued charges 应计费用
784;]wdy\ accrued cumulative preference share dividend 应累算的累积优先股股息
R Gp'b accrued expenses 应累算费用
gp/YjUH7k8 accrued interest payable 应付利息；应计未付利息
n(R_#,Hs accrued interest receivable 应收利息；应计未收利息
w1i?# !| accrued right 累算权益
)eR$:uO accruing profit 应累算的利润
dtTlIhh 1V accumulated fiscal reserve 累积财政储备
~6d5zI4\ accumulated profit 累积利润；滚存溢利
3cThu43c accumulated reserve 累积储备
.Dx2 ;lj accumulation of surplus income 累积收益盈余
Le&;g4% acquired assets 既得资产
T 2|:nC)@ acquisition 收购；购置；取得
J"&y |; G acquisition cost 购置成本
&t6Tcy acquisition expenses 购置费用
%6i=lyH- acquisition of 100% interest 收购全部股权
8 u:2,l acquisition of control 取得控制权
61:9(*4~!F acquisition of fixed assets 购置固定资产
C3.=GRg~l acquisition of shell “买壳”
hdg<bZk: acquisition price 收购价
v[L[A3`"/ act of God 天灾
P) 1 EA; acting partner 执事合伙人
HNMBXXf, B active market 买卖活跃的市场；交投畅旺的市场；旺市
6"%2,`Nu active partner 积极参与的合伙人
3 Gd|YRtk active trading 交投活跃
(\&
62B1 actual circulation 实际流通
kzi|$Gs< actual cost 实际成本
zlkWU actual expenditure 实际开支；实际支出
@L8;VSI actual income 实际入息；实际收入；实际收益
\EI#az=I actual market 现货市场
"L@g3g?|` actual price 现货价；实际价格
5^2TfG9 actual profit 实际利润
bQ.nFa'] actual quotation 实盘；实际价位；实际报价
qZbHMTnT6 actual year basis 按实际年度计算
Ja [#[BJ? actuals 实货
X6kaL 3L} actuarial investigation 精算调查
gjZx8oIoP actuarial principle 精算原则
u +z~ actuarial report 精算师报告
KN, 4@4 Actuarial Society of Hong Kong 香港精算学会
jY+Do:#/wO actuarial valuation 精算师估值
}]Gb UC!Zb actuary 精算师
J6auUm` ` ad referendum agreement 暂定协议；有待覆核的协定
4J}3,+ ad valorem duty 从价税；按值征税
!. eAOuq ad valorem duty system 从价税制
"TFwHe3C4 ad valorem fee 从价费
F*\4l;NJ ad valorem tariff 从价关税
[*HiI = additional allowance 额外免税额
j@t{@Ke additional amount for unexpired risk 未过期风险的额外款额
K~@`o -Z[ additional assessable profit 补加应评税利润
"dq>) JF\ additional assessment 补加评税
[q"NU&SX additional commitment 额外承担
gh61H:t kR additional commitment vote 额外承担拨款
iNLDl~uU additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(&c,twa~ additional dependent parent allowance 供养父母额外免税额
GNZ#q)qT additional provision 额外拨款
{(0Id ! additional stamp duty 附加印花税
+XQP jg additional tax 补加税罚款；补加税款
LG6I_[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]}~4J.Yn adjudged bankrupt 被裁定破产
qc&jd adjudicated bankrupt 裁定破产人
4if\5 P:j adjudication fee 裁定费；评定印花税额手续费；评估契据费
r?$ &Z^ adjudication of bankruptcy 裁定破产；宣告破产
JV%nH! Fs adjudication of insolvency 裁定无力偿还债务
zq=&4afOE adjusted actual 经调整的实数；调整后的实数
DKHM\yt adjusted current assets 经调整的流动资产；调整后的流动资产
U' M|=I' adjusted figure 经调整的数字；调整后的数额
Bac| ;+L~L adjusted liabilities 经调整的负债；调整后的负债
%rXex y!V adjusted loss 经调整的亏损；调整后的亏损
f1\7vEE, 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
Xi+n`T'i adjusted profit 经调整的利润；调整后的利润
+wA p,Xr adjusted surplus 经调整的盈余额；调整后的盈余额
%omu adjusted value 经调整的价值；调整后的价值
|D+p$^L adjustment 调整；修订；理算〔保险〕
!ew6
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8< c' x]~ adjustment lag 调整过程的时间差距；调整时差
+C5#$5]; adjustment mechanism 调整机制
GGM5m |4 adjustment of loss 亏损调整
X+*<B(E adjustment process 调整过程；调整程序
&E a"hd adjustment range 调整幅度
WL/5 oj administered exchange rate 受管制汇率
R#LGFXU j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i'iO H|s administration expenses 行政费用
g-|Kyhr?= administration fee 手续费；行政费
Z9f/-|r5 administration in bankruptcy 破产管理
Nf qJ=9 administration order 遗产管理令
I1i:}g/ administrator 管理人；遗产管理人
/N%zwj/* administrator of the estate 遗产管理人
g/B\ObY admission of debt 债项承认书
m{O
Dz : admission of proof 接纳债权证明
MYu`c[$jZ advance 放贷款项；垫付款项；预支款项；预付款项
-)>( 8 f advance account 暂支帐目；预付款帐户
'}CN?f|. advance compensation 预付补偿金
4UVW#Rw{ advance from shareholder 股东垫款
1VGpq-4*j advance pending reimbursement 预支以待日后付还
xy vND advanced economy 先进经济体系
j@CKO cn2 advancement 预付；预付财产
KG-y)qXu advances warrant 垫款令
ph+M3 q(z advancing 贷出
Cy6%S).c adverse balance 逆差
wBE7Bv45 adverse exchange 逆汇
bw0 20@O* advertisement addressed to shareholders 在报章刊登的致股东通告
7?,7TR2Ny advice for collection 托收通知书
(H2ylMpQt advice of drawing 提款通知书；汇票通知书
GI?PGAT advice of payment 付款通知
Eo Ko
Advisory Committee [Securities and Futures Commission]
YQx?*
g ZS 谘询委员会〔证券及期货事务监察委员会〕
y,V6h*x2 Advisory Committee on Diversification 经济多元化谘询委员会
-EVs@:3]j affidavit 誓章；遗产申报誓章
VZTmzIk.Y affidavit of no receipt 述明无收款的誓章
wePI*."] affiliate 联号；联营公司；附属公司
fw:7U %MGv affiliated company 附属公司；联号；联营公司
9p4%8WhJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
},v&r kwR affordability 负担能力
]d^ k4 d African Development Bank [AfDB] 非洲开发银行
'H!V54
\j after-acquired property 事后取得的财产
TqXg e{ r after-hours dealing 市后交易
W oWBs)E after-tax profit 税后盈利；税后利润；税后溢利
HmW=t}! agency agreement 代理协议
^glX1 ) agency expenses 代理机构的开支
OgQntj:%lN agency fee 代理费
9lKRL'QR Agency Law 《代理法》
}|SIHz!R agent 代理人；承销人
"% SX@ agent of company 公司代理人
w"BIv9N agent's fee 代理人费；经纪费
t@6w$5:} aggregate 总计；总数；总体数字
C/bxfp{? aggregate amount 总款额；总额
PP],HB+*[ aggregate assets and liabilities 总体资产与负债
b]"2 VN aggregate at constant price 按固定价格计算的总体数字
}#&~w 0 P aggregate demand 总需求
sbgJw aggregate gross position 总持仓量
eVrnVPkM aggregate limit 总限额
)=y. ^@UT@ aggregate of salaries tax 合计薪俸税
Q*Y 4m 8wY aggregate performance 总体表现；总体业绩
*q}FV 2 aggregate supply 总体供应
,}u,)7 aggregate surplus 总盈余
IeH^Wm&^ aggregate total 整体总额
`|&\e_"DE aggregate value 总值；合计价值
s:3 aRQ% aggregated basis 合计基准
J0Jr
BXCh aggregated net chargeable income 合计应课税入息实额
k&yQ98H$K" aggregation 合并计算；合计；总和
UmYD ] aggregation of incomes of husband and wife 夫妇入息合并计算
1E8$% 6VV aggregation of property 财产的总和
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bp.N8 agio 差价；贴水
)y(oHRCp-> Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
&<`-:x1 2_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u2 Y N[|V 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
re]%f"v:5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hH#lTye 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
pa> p% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ax Oi 5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
W8< @sq~I agreement for a settlement 授产协议
.#" 1bRWpZ agreement for assignment 转让协议
w<Zdq}{jO agreement for sale 售卖协议；买卖协议
?n2C agreement for sale and purchase 买卖协议
*3 !(*F@M, agreement for the payment of interest 支付利息协议
X {#bJ agreement for the repayment of money 还款协议
(Z5q&#f agreement of reinsurance 再保险协议
3'.!
+# Agricultural Bank of China 中国农业银行
HJc<Gwm air passenger departure tax 飞机乘客离境税
Sw yaYK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
K *TnUQ airport tax 机场税
L^6"' # alcohol duty 酒精税
p@vpd alienation 让与；让渡；转让
" 98/HzR alimony 生活费；赡养费
u$ap H{ All Ordinaries Index [AOI] 所有普通股指数
%B[YtWqm`/ all risks 全险；综合险
Tc9&mKVE%( All Sales Record for Stock Market 《股票市场成交报告》
,?Ok[G !cm Allied Capital Resources Limited 新联财务有限公司
$I\))*a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d:A\<F allocation letter 拨款信件
+d.u##$ allocation of fund 分配款项；预留款项
_MGNKA6JI allocation of profit 利润分配；溢利分配
;9}w|!/ allocation warrant 拨款令
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jk= allotment 分配；配股
3 xRM
1GgO allotment notice 股份配售通知；配股通知
n/xXQ7y allotment of shares 股份分配
3Wjq >\ allowable 可获宽免；免税的
km9Gwg/zT allowable business loss 可扣除的营业亏损
5BrU' NF allowable expenses 可扣税的支出
~azF+}x90N allowance 免税额；津贴；备抵；准备金
43 +EX.c allowance for debts 债项的免税额
f#*h^91x allowance for depreciation by wear and tear 耗损折旧免税额
,NjX&A @ allowance for funeral expenses 殡殓费的免税额
2j2 mW>Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ga]47pQ"F allowance for repairs and outgoings 修葺及支出方面的免税额
u9esdOv allowance to debtor 给债务人的津贴
`Q:de~+AM{ alteration of capital 资本更改
~ &t!$ alternate trustee 候补受托人
{ k
kAqJ amalgamation 合并
i:C.8hm AE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;+TMx( ambit of charges 征税范围；收费范围
h1n*WQ- amended valuation 经修订的估值
&\JK%X.Jlt American Commodities Exchange 美国商品交易所
/TzNdIv American Express Bank Limited 美国运通银行
Q1aHIc
American Stock Exchange 美国证券交易所
976E3u"Vt amortization 摊销
N<p5p0 amount due from banks 存放银行同业的款项
-k WO2 amount due from banks abroad 存放海外银行同业的款项
<l* agH-.3 amount due from holding companies 控股公司欠款
rd XCWK$E amount due from local banks 存放本港银行同业的款项
d1U VvyH amount due to banks 银行同业的存款
`)0Rv|? amount due to banks abroad 海外银行同业的存款
or?0PEx\ amount due to holding companies 控股公司存款
&r&;<Q amount due to local banks 本港银行同业的存款
,Y`'myL8W amount due to outport banks 外埠银行同业的存款
,h3269$J amount for note issue 发行纸币的款额
J@oEV=L amount of bond 担保契据的款额
?R dmKA amount of consideration 代价款额
='7er.~\ amount of contribution 供款数额
K#_~
!C4L amount of indebtedness 负债款额
qlz( W amount of principal of the loan 贷款本金额
<FCj)CP% amount of rates chargeable 应征差饷数额
suA+8}o] amount of share capital 股本额
kA?X^nj@ amount of sums assured 承保款额
Ll008.# amount of variation 变动幅度
r~8D\ _=s amount of vote 拨款数额
N!tpzHXw amount payable 应付款额
jj Jc1 p0 amount receivable 应收款额
@WhZx*1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*jYHd#UZx4 analysis 分析
|^YzFrc ancillary risk 附属风险
&?P=arU annual account 周年帐目；周年帐目报表；年度决算；年结
bRx2
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annual accounting date 年结日期
?| D$#{^ annual allowance 每年免税额；年积金；年度津贴；年津
}wvwZ`5t annual balance 年度余额
hu bfK~ annual disposable income 每年可动用收入
9V|E1-")E annual estimates 周年预算
SZCF3m&pz annual fee 年费
aO~s i= annual general meeting 周年大会
&p/S>qKu# annual growth rate 年增率；每年增长率
:iP>z}h annual long-term supplement 长期个案每年补助金
|pfhrwJp annual pensionable emolument 可供计算退休金的年薪
M' pb8jf annual report 年报
2#>$%[ Annual Report on the Consumer Price Index 《消费物价指数年报》
FZ [@])B annual return 周年报表；周年申报表；每年报税表格
X=rc3~}f Annual Return Rules 《周年报表规则》
[5>S-Z annual review of consumer prices 每年消费物价回顾
\[Sm2/9v annual roll-forward basis 逐年延展方式
\(.nPW]9 annual salary 年薪
CQ @#::'F1 annual statement 年度报表；年度决算表
BP )q 6?Mz 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
9oZ }
h& annuitant 年金受益人
BSx j~pun annuity 年金
KzE uPJ ? annuity contract 年金合约
>2l13^Y annuity on human life 人寿年金
l.__ 10{ antecedent debt 先前的债项
-@EBbM& ante-dated cheque 倒填日期支票
zvek2\*rO anticipated expenditure 预期开支
(|yRo anticipated net profit 预期纯利
Wl^pr s7}c anticipated revenue 预期收入
}* f W!(* anti-inflation measure 反通货膨胀措施
+= |hMQ ; anti-inflationary stance 反通货膨胀立场
71oFm1m{ apparent deficit 表面赤字
zjluX\ apparent financial solvency 表面偿债能力
zWC W: dI apparent partner 表面合伙人
b*I& k ": application for personal assessment 个人入息课税申请书
^CowJ(y( application of fund 资金应用
.Q=2WCv0 application to release as liquidator and to destruct the books of accounts and documents
Jngl l 申请免除清盘人职务及毁灭帐簿与文件
D8 r >a"gx appointed actuary 委任精算师
/'8* aUa appointed auditor 委任核数师；委任审计师
Sqp;/&Ji appointed trustee 委任的受托人
{-xi0D/Y; appointer 委任人
5~ _ eN apportioned pro rata 按比例分摊
an*]62 l apportionment 分配；分摊
QU-7Ch#8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%NF<bEV apportionment formula 分摊方程式
SREDM apportionment of estate duty 遗产税的分摊
Tf&f`/ appraisal 估价；评估
S5: "_U appreciable growth 可观增长
|i,zY{GI+2 appreciable impact 显着影响
OqfhCNAY appreciable increase 可观增长
n/9 LRZD|w appreciation 增值；升值
^ l]]qdNr appreciation against other currencies 相对其他货币升值
JcvHJ0X~a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
- XS+Uv appreciation tax 增值税
KKx&UKjV appropriation 拨款；拨用；拨付
SR&(HH$ appropriation account 拨款帐目
5PPPd-'Z_ Appropriation Bill 拨款法案
_H~pH7WU appropriation-in-aid system 补助拨款办法
}};j2 approved assets 核准资产
1kB'sc3N! approved basket stock 认可一篮子证券
N.fQ7z=Z(M approved budget 核准预算
"e1{V8
4 approved charitable donation 认可慈善捐款
hj^G} 4 approved charitable institution 认可慈善机构
E5 ,%J approved currency 核准货币；认可货币
#}[S j-Vp approved estimates 核准预算
&^CL] &/ approved estimates of expenditure 核准开支预算
+z]:CF approved overseas insurer 核准海外保险人
T[Z <bW~0 approved overseas trust company 核准海外信托公司
2]of SdM approved pooled investment fund 核准汇集投资基金
,XWay%8{E approved provident fund scheme 认可公积金计划
G"T;l"TAt8 approved provision 核准拨款
,\sR;=svK approved redeemable share 核准可赎回股份
?/`C~e<J approved regional stock 认可地区性证券
R`Ys;g/! approved retirement scheme 认可退休金计划
SeRK7Q&_ approved subordinated loan 核准附属贷款
,_"7|z wb arbitrage 套戥；套汇；套利
X_-Hrp!h arbitrageur 套戥者；套汇者
rE1np^z7 arbitrary amount 临时款项
cM> G>Yzo arrangement 措施；安排；协定
"K}W^J9v arrears 欠款
@1pW!AdN arrears of pay 欠付薪酬
B#qL$M,| arrears of revenue 逾期未收税款；逾期未收的帐项
[M7iJcwt articles of association 组织章程；组织细则；组织章程细则
|0C|$2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z`- )1! ascertainment of profit 确定利润
({d,oU$> y "Asia Clear" “亚洲结算系统”
d vg; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x*loACee . Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GsP@ B' Asian Development Fund [ADF] 亚洲发展基金
OBKC$e6I Asian dollar bond 亚洲美元债券
vxbH^b Asian dollar market 亚洲美元市场
C&gOA8nf Asian dollar rate 亚洲美元利率
4*N@=v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[3{:H"t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M(.uu`B asked price 沽盘；喊价；索价；卖方报价
)[y!m9 Vn assessable income 应评税入息
)H[h53bIq assessable loss 应评税亏损
5@R15q@c6n assessable profit 应评税利润
Hob Gl0<y assessable value 应评税值
N[ +o[%A assessed profit 估定利润
A :8FJ 3' assessed value 经评估价值
d+YVyw.z assessment 评税；评定；估价；评税单
YO.` l~ v assessment number 评税编号；估价编号
K%[}[.cW assessment of additional tax 补加税评税
1}n)J6m assessment of performance 业绩评估；实绩评价
%T&&x2p^=? Assessor 评税主任
uJ|5 Ve asset price bubbles 资产价格泡沫
IEIxjek asset-backed securities 具资产保证的证券
UZ 4 tq assets accretion 资产增值
4 BE:&A assets and liabilities 资产与负债
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>2{ assets betterment statement 资产递增表；资产改进表
wRV`v$*6 assets lending 实物放款；有抵押贷款
%m B!|'K% assets of the company passing on the death 死者去世时转移的公司资产
8r`VbgI& assets pledged as security for liabilities 用作负债抵押的资产
=\ Tud-1Z assets portfolio 资产投资组合
M@!]U:5~V assets price 资产价格
YWcui+4p} assets quality 资产质素
&P,4EaC9; assets realization 资产变现
= B/s H N assets refinancing arrangement 资产再集资安排
2#$}yP~ assets securitization 资产证券化
QN2*]+/h assets situated outside Hong Kong 在香港以外地方的资产
LhVLsa(-% assets stripping 削减资产；拆卖资产
yO$r'9?,* assets value 资产值
VuO) assignee 承让人
& |'Kut?8 assignment 转让；转让书；转让契
3 2iWYN assignment of interest 权益转让
#cp$ltY assignment of letters patent and trade mark 专利证书及商标转让
~u ?x{[ assignment of property 物业转让；物业转让书
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vO8.\ assignment right 转让权
) <}VP&:X assignor 转让人
hIzPy3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
%~B)~|h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\0* yxSg,^ associate member 附属会员
QRg"/62WCD associated body corporate 相联法人团体
/\3XARt associated company 相联公司；联属公司
` F- Dd4B associated corporation 相联法团
*FLTz(T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T,xVQ4J? 公认会计师公会〔英国〕
fr,CH{Uq Association of Futures Exchange Brokers 香港期货经纪协会
6gg# Z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<750-d! association of underwriters 承保人组织
<@x+N%C assumption of control 接管
st'?3A assurance 担保；保险；转易；转易书
$:-= > assurance of interest 权益的转易
#/XK&(X at 19XX price 按一九ＸＸ年价格计算
}'w^<:RSy at a discount 按赔价计算；按贴水价格计算；打折扣
G8 <It5CU at a premium 按溢价计算；按升水价格计算
@0/@p"j at call 通知付款；按通知
-+
IX[ at constant market price 按固定市价计算
p@N Er,GB at constant price 按固定价格计算
WrK^ > at cost 按成本计算
J<5v s3[9 at current market price 按当时市价计算；按现时市价计算
vUIK4uR. at current price 按当时价格计算；按现时价格计算
tI!R5q;k at factor cost 按要素成本计算；按生产要素成本计算
bb
O;AiHD at money-of-the-day price 按付款当日价格计算
V"2AN3~& at or better 按指定或较佳价位〔买卖指令〕
n_xQSVI0F at par 按面值计算；平价
-%/,j)VKD at sight 见票即付
<- oRhi4 at the close 按收市盘
!+*?pq at the opening 按开市盘
d'g{K]=tF attestation 见证；见证条款
*{;A\sL at-the-money option 平价期权
@h7GTA \ attorney 受权人；受托代表人
]uj.uWD attornment 新拥有人承认书
Tm~#wL
+r attributable profit 可归属利润
v-r[~ attributable share value 可归属股份价值
("P mB?20 Auckland Stock Exchange 奥克兰证券交易所
u
UVV>An auction 拍卖
v\?\(Y55Y auctioneer 拍卖商
c;t(j'k` audit 审计；核数
BorfEv} SN Audit Commission 审计署
P+zI9~N[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@x-GbK? 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〕
o7 -h'b- audit review 帐目审查
cnUU1Uz> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Nh7!Ah audited account 审计帐目；经审计的帐目
-) v p& - audited annual account 经审计的周年帐目
n]ppO
U|[ audited balance sheet 经审计的资产负债表
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L[AgCg auditor 核数师；核数主任；审计师
h> 5~
(n8 auditor's certificate 核数师证明书；审计师证明书
B|q 3;P auditor's report 核数师报告；审计师报告
! ,(bXa\^ Aussie bond 澳元债券
GE3U0w6WbK austerity budget 紧缩预算
Y;/=3T7An Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ID k:jO Australia All Ordinaries Index 澳洲所有普通股票指数
TeN1\rA, Australian Dollar [AUD] 澳元
Ci#5@Q9#w Australian Options Market 澳大利亚期权市场
S>ylA U;N Australian Securities Commission 澳洲证券事务监察委员会
.pu`\BW> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Uf]Pd)D Australian Stock Exchange 澳大利亚证券交易所
fPk9(X;G!p Austrian Schilling [ATS] 奥地利先令
b8b PK< authentication 认证；鉴证
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<< authority to purchase 委托购买证；委购书
B43#9CK`o authorization 认可；核准；授权；授权书
szsZFyW )+ authorization by direction 指示授权
%},S#5L3 authorization by instruction 指令授权
PK`(qK9 authorization by warrant 令状授权
Xd e=}9 authorization of unit trust 单位信托的认可
r;6YCI=z authorized agent 指定代理人
0R^(rE"2# authorized capital 法定资本
j
BQqpFH9 authorized clerk 出市员
ThQEQ6y authorized dealer 认可交易商
`zsk*W1GA authorized financial institution 认可财务机构
\3Ald.EqtM authorized fund 认可基金
kA :;c } p authorized fund house 获授权的基金公司；认可基金公司
L!8?2 \5 authorized institution 认可机构
W2.1xNW O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6pz:Lfd80 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b%~3+c authorized insurer 获授权保险人；获认可承保人
R\Ynn^w
authorized investment 特准投资项目
?yM/j7Xn authorized person 获授权人
2'^OtM, authorized representative 获授权代表
N4]6LA 6x6 authorized share capital 法定股本
[N$_@ [ automated quotation system 自动报价系统
;51!a C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#&8pp8wd,} 自动交易系统〔香港期货交易所有限公司〕
,HO/Q6;N automatic adjustment mechanism 自动调整机制
0v)mgrl=, automatic adjustment system 自动调整系统
?bYQZJ >& Automatic Clearing House 自动票据交换所
ghO//?m automatic exchange rates accumulation system 自动化汇率累集系统
z^HlDwsbm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8RT0&[ automatic teller machine [ATM] 自动柜员机
0}C}\1 autopay 自动转帐
ps;o[gB@5 available assets 可用资产
jxOVH+?l% available fiscal reserve 现存财政储备
nhxd available profit 可用利润
K[;,/:Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v5 bb|o[{K average 平均；平均数；海损
vc1G mB average basic salary 平均基本薪金
~4X!8b_ average consumer expenditure 平均消费开支；一般消费开支
Mw7UU1 ei average cost 平均成本
Q+js2?7^ average cost of land production 增辟土地平均成本
cZ2,
u,4 average daily turnover 平均每日成交额
}~,cCtg:o average daily wage rate 平均每日工资率
J3S byI!T average expenditure pattern 平均开支模式
;A'17B8 average growth rate 平均增长率
l#f]KLv4N_ average net fixed assets 固定资产平均净值
\hD
bv5 average of relatives 相对价格平均数
<EN[s average price 平均价格
( 2(;u1 average propensity to consume 平均消费倾向；一般消费倾向
:;u]Y7 average propensity to save 平均储蓄倾向；一般储蓄倾向
/@}# K P= average rate 平均率
0YRYCO$ average revenue 平均收入；平均收益
0$h$7'a average stock 平均库存；平均存货
6] A\8Ty average yearly rent 平均年租
l fhKZX avoidance of double taxation 避免双重课税
DmA !+ avoidance of tax 避税
