A:
o6@Hj+,, A share Ａ股；甲类股份
vV2px abatement of tax 减税；减扣免税额
aFI?^"L ABN AMRO Bank N.V. 荷兰银行
,bv?c@ above-the-line expenditure 线上项目支出；经常预算支出
3
cd5 g above-the-line receipt 线上项目收入；经常预算收入
d+9T}? T:* ABSA Asia Limited 南非联合亚洲有限公司
,zCrix
3 absolute change 绝对数值变更
Q?Au.q], absolute expenditure 实际开支
l\vvM>#S absolute guideline figure 绝对准则数字
AR<'Airi: absolute interest 绝对权益
"IOu$? absolute order of discharge 绝对破产解除令
j( *;W}*^ absolute profit margin 绝对利润幅度
'IaI7on absolute value 实值；绝对值
/}~;
b#t absolutely vested interest 绝对既得权益
9f Wr{fx absorbed cost 已吸收成本；已分摊成本
/ae]v+ absorption 吸收；分摊；合并
D,aJ`PK~ absorption rate 吸收率；摊配率；分摊率
RETq S ACB Finance Limited 亚洲商业财务有限公司
C:$12{I?* acceptable form of reciprocity 合理的互惠条件
mY+.( N7m acceptable rate 适当利率；适当汇率
' O#,;n acceptance agreement 承兑协议
ELF,T ( acceptance for honour 参加承兑
&" V% n acceptor 承兑人；接受人；受票人
=~Ac=j!q acceptor for honour 参加承兑人
?K<m.+4b*y accident insurance 意外保险
"@xF(fyg Accident Insurance Association of Hong Kong 香港意外保险公会
l:!4^>SC accident insurance scheme 意外保险计划
.Yxx
accident year basis 意外年度基准
yPKDn.1 accommodation 通融；贷款
(7P{k<5 accommodation bill 通融票据；空头票据
a '/yN{?p accommodation party 汇票代发人
69Y>iPRU account balance 帐户余额；帐户结余
dHU#Y,v account book 帐簿
x;RjLI 4h account collected in advance 预收款项
YF{ KSGq account current book 往来帐簿
7=.}484>J account of after-acquired property 事后取得的财产报告
/M S*_ account of defaulter 拖欠帐目
fo"dX4%} account payable 应付帐款
u9AXiv+K account payee only [A/C payee only] 只可转帐；存入收款人帐户
S9sFC!s1g account receivable 应收帐款
R5QSf+/T4 account receivable report 应收帐款报表
l8n}&zX account statement 结单；帐单；会计财务报表
u8Ul + u account title 帐户名称；会计科目
|?c
v5l7E accountant's report 会计师报告
&} b'cO Accountant's Report Rules 会计师报告规则
!_+LmBd
G accounting and auditing procedure 会计与审计程序；会计与核数程序
d2w;d&2S Accounting Arrangements 《会计安排》
AJRfl% 3 accounting basis 会计基础
(-\ ,t accounting by Official Receiver 破产管理署署长呈交的帐目
~jd:3ip +! Accounting Circular 《会计通告》
Qp{rAAC: accounting class 会计类别
> +v)^7c accounting date 记帐日期；会计结算日期
oa:GGW4Q accounting for money 款项核算
MC5M><5\ Accounting Officer 会计主任
k~ZwHx(%S accounting period 会计报告期；会计期
*iSsGb\M% accounting policy 会计政策；会计方针
"%+C@>`( accounting practice 会计惯例
K5x&:z accounting principle 会计准则
#]G$o?@Y=^ accounting record 会计记录
~o:lh], ~ accounting report 会计报告
JGaS`fKSk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6 & % c Accounting Society of China 中国会计学会
f1Ruaz- accounting statement 会计报表
oB27Y&nO accounting system 会计制度；会计系统
NpRT\cx3 accounting transaction 会计事项；帐务交易
/eas mf] accounting treatment 会计处理
>6X GF(G
accounting year 会计年度
) j6VROt accretion 增值；添加
DU g accrual 应计项目；应累算数目
]R^?Pa1Te4 accrual basis 应计制；权责发生制
UzVnC: accrual basis accounting 应计制会计；权责发生制会计
'?+q3lps accrue 应累算；应计
iMnp `:* accrued benefit 应累算利益
!+T9NqDv [ accrued charges 应计费用
EEQW$W1@ accrued cumulative preference share dividend 应累算的累积优先股股息
/}?"O~5M" accrued expenses 应累算费用
R1'bB"$ accrued interest payable 应付利息；应计未付利息
]}/LNO*L" accrued interest receivable 应收利息；应计未收利息
;o;P2}zD accrued right 累算权益
,HXY|fYr
accruing profit 应累算的利润
brN:Ypf-e accumulated fiscal reserve 累积财政储备
4LYeacL B accumulated profit 累积利润；滚存溢利
wU_e/+0h accumulated reserve 累积储备
Q7 `}4c ) accumulation of surplus income 累积收益盈余
qw[)$icP acquired assets 既得资产
[Q,E(
s acquisition 收购；购置；取得
uX@RdkC acquisition cost 购置成本
# $(F&>pj acquisition expenses 购置费用
^{8 r(1, acquisition of 100% interest 收购全部股权
? 6B
n&qa acquisition of control 取得控制权
Oy$ *ZG ) acquisition of fixed assets 购置固定资产
%n`wU-?lK acquisition of shell “买壳”
=!_e(J acquisition price 收购价
lz X0B&: act of God 天灾
f >nj9 a5 acting partner 执事合伙人
QK -_~ 9V active market 买卖活跃的市场；交投畅旺的市场；旺市
yG' 5u p active partner 积极参与的合伙人
Ip]-OVg active trading 交投活跃
Y5fwmH,a- actual circulation 实际流通
Ch607 i= actual cost 实际成本
AW@ I, actual expenditure 实际开支；实际支出
W?8 |h actual income 实际入息；实际收入；实际收益
0_Tr>hz actual market 现货市场
f.0~HnN g1 actual price 现货价；实际价格
<5 MnF actual profit 实际利润
+)Tt\Q%7 actual quotation 实盘；实际价位；实际报价
Hep]jxp+ actual year basis 按实际年度计算
n{j14b' actuals 实货
FbQ"ZTN\;Y actuarial investigation 精算调查
<#w0=W? actuarial principle 精算原则
O3#4B!J$E actuarial report 精算师报告
[ aj F Actuarial Society of Hong Kong 香港精算学会
+_uT1Ps BY actuarial valuation 精算师估值
djV^A actuary 精算师
+\G/j ]3f ad referendum agreement 暂定协议；有待覆核的协定
uW!',"0ER ad valorem duty 从价税；按值征税
P: &XtpP ad valorem duty system 从价税制
xq v4gN6 ad valorem fee 从价费
siw }
}} ad valorem tariff 从价关税
> Zo_- , additional allowance 额外免税额
[*w ^|b ? additional amount for unexpired risk 未过期风险的额外款额
V%?oI]"
l additional assessable profit 补加应评税利润
zDY!0QZLF\ additional assessment 补加评税
cYyv
iR59# additional commitment 额外承担
aS?A3h4WM_ additional commitment vote 额外承担拨款
U<fe 'd additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)r-t$ L additional dependent parent allowance 供养父母额外免税额
uiDK&@ R S additional provision 额外拨款
9vT@ mqKu additional stamp duty 附加印花税
^2OBc additional tax 补加税罚款；补加税款
"exph$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hZ!N8nWwNR adjudged bankrupt 被裁定破产
>5)E\4r- adjudicated bankrupt 裁定破产人
A!&p,KfT5+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
2MmqGB}YcW adjudication of bankruptcy 裁定破产；宣告破产
&Cp)\` [y adjudication of insolvency 裁定无力偿还债务
UOH2I+@V adjusted actual 经调整的实数；调整后的实数
5+dQGcE@ adjusted current assets 经调整的流动资产；调整后的流动资产
V*SKWP adjusted figure 经调整的数字；调整后的数额
+=hiLfnE adjusted liabilities 经调整的负债；调整后的负债
M >Yx_)<U adjusted loss 经调整的亏损；调整后的亏损
4AB7 uw 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
)~;= 0O |X adjusted profit 经调整的利润；调整后的利润
Ua]shSjyI adjusted surplus 经调整的盈余额；调整后的盈余额
?B@(W(I adjusted value 经调整的价值；调整后的价值
B<(v \=xZ adjustment 调整；修订；理算〔保险〕
`s(T (l adjustment centre 调剂中心
XHcT7} ] adjustment lag 调整过程的时间差距；调整时差
%qL0=ad adjustment mechanism 调整机制
.]g >. adjustment of loss 亏损调整
qQ[& FjTO` adjustment process 调整过程；调整程序
(1gf b*L adjustment range 调整幅度
O]RP ?'vO administered exchange rate 受管制汇率
vttmSdY Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J_]?.V*A administration expenses 行政费用
F,EcqM'f administration fee 手续费；行政费
M~7 gUb| administration in bankruptcy 破产管理
54s+4R FL administration order 遗产管理令
$J &ww P[ administrator 管理人；遗产管理人
| =2E?&%? administrator of the estate 遗产管理人
MHmaut# admission of debt 债项承认书
vs;T} ' O admission of proof 接纳债权证明
|H 0+.f; advance 放贷款项；垫付款项；预支款项；预付款项
Fp..Sjh
6 advance account 暂支帐目；预付款帐户
q:@$$}FjL advance compensation 预付补偿金
!q;EC`i# advance from shareholder 股东垫款
%YLdie6c advance pending reimbursement 预支以待日后付还
.^8 x> ~ advanced economy 先进经济体系
E]V:@/(M' advancement 预付；预付财产
v+A$CGH96 advances warrant 垫款令
9cud CF advancing 贷出
zz3Rld!b[ adverse balance 逆差
j+NOT`& adverse exchange 逆汇
(( F[]<? advertisement addressed to shareholders 在报章刊登的致股东通告
)| @'}k+ advice for collection 托收通知书
Ol3$!x9 advice of drawing 提款通知书；汇票通知书
JaP2Q } &B advice of payment 付款通知
X(kyu,w Advisory Committee [Securities and Futures Commission]
O0Y/y2d 谘询委员会〔证券及期货事务监察委员会〕
@SeE,< Advisory Committee on Diversification 经济多元化谘询委员会
j4Ppn affidavit 誓章；遗产申报誓章
o^%4w>| affidavit of no receipt 述明无收款的誓章
Q.Uyl:^PxU affiliate 联号；联营公司；附属公司
0\# uxzdhJ affiliated company 附属公司；联号；联营公司
I)I,{xT4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i&\N_PUm[ affordability 负担能力
pB;)H ii\ African Development Bank [AfDB] 非洲开发银行
.dwb@$ after-acquired property 事后取得的财产
+"rZ< i after-hours dealing 市后交易
LM }0QL
m? after-tax profit 税后盈利；税后利润；税后溢利
V~M>K-AL agency agreement 代理协议
{^ 1s agency expenses 代理机构的开支
#aUe 7~ agency fee 代理费
6[>UF!.= Agency Law 《代理法》
zk= 3L} C agent 代理人；承销人
E8#RG-ci agent of company 公司代理人
+[@Ug `5M agent's fee 代理人费；经纪费
X'4e)E3*O aggregate 总计；总数；总体数字
,":_=Tf. aggregate amount 总款额；总额
HV ab14}E aggregate assets and liabilities 总体资产与负债
' p,QI> aggregate at constant price 按固定价格计算的总体数字
fvccut;K aggregate demand 总需求
7JNhCOBB aggregate gross position 总持仓量
W#!![ JD c aggregate limit 总限额
?-[.H^]s~ aggregate of salaries tax 合计薪俸税
'eg?W_zu aggregate performance 总体表现；总体业绩
n}X)a- = aggregate supply 总体供应
9^l_\:4 aggregate surplus 总盈余
8 &: *< aggregate total 整体总额
Yo i4R{9c aggregate value 总值；合计价值
6n 37R#( aggregated basis 合计基准
;Q>(%"z}; aggregated net chargeable income 合计应课税入息实额
m:A 7*r[ aggregation 合并计算；合计；总和
!~PLW] Z4 aggregation of incomes of husband and wife 夫妇入息合并计算
1^rODfY 0 aggregation of property 财产的总和
.PBma/w
W agio 差价；贴水
?zp@HS a9 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》
xo/[,r R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:c%vl$ 《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 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_D 7MJT 《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》
~jMdM~} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
wZN<Og +; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2ijw g~_@ agreement for a settlement 授产协议
!/O c )Yk agreement for assignment 转让协议
'zV/4iE= agreement for sale 售卖协议；买卖协议
j;@7V 4' agreement for sale and purchase 买卖协议
l<0 BMw S8 agreement for the payment of interest 支付利息协议
!m(5N4:vV agreement for the repayment of money 还款协议
z 17 agreement of reinsurance 再保险协议
TZL)jf hj Agricultural Bank of China 中国农业银行
>J>4g;Y air passenger departure tax 飞机乘客离境税
wjYwQ= y5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
YO o?.[}@ airport tax 机场税
!Ziq^o. alcohol duty 酒精税
\NwL #bQ~ alienation 让与；让渡；转让
mle"!* alimony 生活费；赡养费
[I:D\) $< All Ordinaries Index [AOI] 所有普通股指数
N6H/J_: all risks 全险；综合险
NFTEp0eP All Sales Record for Stock Market 《股票市场成交报告》
4h wUH Allied Capital Resources Limited 新联财务有限公司
n|
=k9z<y8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
OV ~|@{6T allocation letter 拨款信件
Uv'.]#H< allocation of fund 分配款项；预留款项
GW a_^ allocation of profit 利润分配；溢利分配
*l :5FT p allocation warrant 拨款令
%m r allotment 分配；配股
\AV6 ;;}& allotment notice 股份配售通知；配股通知
k6 -.XW allotment of shares 股份分配
Z7? C^m allowable 可获宽免；免税的
7Wub@Mp allowable business loss 可扣除的营业亏损
6(
TG/J allowable expenses 可扣税的支出
<*u[ < allowance 免税额；津贴；备抵；准备金
&scHy t allowance for debts 债项的免税额
(5S(CYls allowance for depreciation by wear and tear 耗损折旧免税额
1MV\Jm allowance for funeral expenses 殡殓费的免税额
ilL] pU- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1L.H " allowance for repairs and outgoings 修葺及支出方面的免税额
@A6 P[r allowance to debtor 给债务人的津贴
X& EcQ alteration of capital 资本更改
J2VhheL`J alternate trustee 候补受托人
PK^{WF}L; amalgamation 合并
H: q(T
>/w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dE9xan ambit of charges 征税范围；收费范围
Op eK-K amended valuation 经修订的估值
_
Js & _d American Commodities Exchange 美国商品交易所
c%Ht;
sK`* American Express Bank Limited 美国运通银行
JI-q4L| American Stock Exchange 美国证券交易所
/=co/}i amortization 摊销
8d.5D & amount due from banks 存放银行同业的款项
t. B %7e amount due from banks abroad 存放海外银行同业的款项
G\3@QgyQ amount due from holding companies 控股公司欠款
|,rIB amount due from local banks 存放本港银行同业的款项
Ht#5;c2/ amount due to banks 银行同业的存款
En%PIkxeR amount due to banks abroad 海外银行同业的存款
yAO Ye"d amount due to holding companies 控股公司存款
@Q~Oc_ z amount due to local banks 本港银行同业的存款
"1P 8[ amount due to outport banks 外埠银行同业的存款
#:"F-3A0 amount for note issue 发行纸币的款额
V E{[52 amount of bond 担保契据的款额
EJ&[I%jU amount of consideration 代价款额
[U[saR\ amount of contribution 供款数额
#x Z7% amount of indebtedness 负债款额
\5.36Se amount of principal of the loan 贷款本金额
g}nlb.b]{m amount of rates chargeable 应征差饷数额
LO{{3No amount of share capital 股本额
xKIzEN
& amount of sums assured 承保款额
"F%w{b f amount of variation 变动幅度
_hlLM ,p amount of vote 拨款数额
@#[<5ld amount payable 应付款额
A+i|zo5p=k amount receivable 应收款额
:/'2@M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I_x vg
>i analysis 分析
4A(kM}uRB ancillary risk 附属风险
*cn,[ annual account 周年帐目；周年帐目报表；年度决算；年结
],{ b&\ annual accounting date 年结日期
dbF?#s~u annual allowance 每年免税额；年积金；年度津贴；年津
!C>}j* 4 annual balance 年度余额
Om` VQ? annual disposable income 每年可动用收入
S(xlN 7= annual estimates 周年预算
Iqe=) annual fee 年费
Q $Y ]KV annual general meeting 周年大会
``bIqY annual growth rate 年增率；每年增长率
9 A0wiKp annual long-term supplement 长期个案每年补助金
)=6 |G^ annual pensionable emolument 可供计算退休金的年薪
$OMTk annual report 年报
k fS44NV Annual Report on the Consumer Price Index 《消费物价指数年报》
0 =#)-n annual return 周年报表；周年申报表；每年报税表格
/Zs ;dam Annual Return Rules 《周年报表规则》
1s5F jD?M annual review of consumer prices 每年消费物价回顾
QV/ o; annual roll-forward basis 逐年延展方式
WO{V,<; annual salary 年薪
}nNZ p annual statement 年度报表；年度决算表
Kp[ F@A# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Ul#||B .c{ annuitant 年金受益人
6}bUX_!&s annuity 年金
b
z3 & annuity contract 年金合约
`BA we f annuity on human life 人寿年金
f4A evh: antecedent debt 先前的债项
uN1(l}z$ ante-dated cheque 倒填日期支票
O rN>4S anticipated expenditure 预期开支
(}1 gO anticipated net profit 预期纯利
.9X, )^D anticipated revenue 预期收入
&c< 0 g`x anti-inflation measure 反通货膨胀措施
K^0cL%dB anti-inflationary stance 反通货膨胀立场
KICy!
"af apparent deficit 表面赤字
wWV`k apparent financial solvency 表面偿债能力
oGz-lO{lt apparent partner 表面合伙人
()L[l@m application for personal assessment 个人入息课税申请书
[:Kl0m7 application of fund 资金应用
*3 .+19Q application to release as liquidator and to destruct the books of accounts and documents
7 ,Tg>,%Q 申请免除清盘人职务及毁灭帐簿与文件
% \OG#36 appointed actuary 委任精算师
R_iQLBrd appointed auditor 委任核数师；委任审计师
f4F13n_0X appointed trustee 委任的受托人
Z6@W)Q X appointer 委任人
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Ti[ apportioned pro rata 按比例分摊
*h59Vaoc apportionment 分配；分摊
et[n ;nl>V Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6`(x)Q9 apportionment formula 分摊方程式
w6ZyMR,T apportionment of estate duty 遗产税的分摊
$RA8U:Q!1e appraisal 估价；评估
* N5cC#5`= appreciable growth 可观增长
Ubtu ?wRBW appreciable impact 显着影响
n^C o appreciable increase 可观增长
uA#uq^3 appreciation 增值；升值
?V6A:8t, appreciation against other currencies 相对其他货币升值
V'[Lqe,y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
UuDs appreciation tax 增值税
[ k)xn3[ appropriation 拨款；拨用；拨付
78'HE(* appropriation account 拨款帐目
w@ 1g_dy Appropriation Bill 拨款法案
^&gu{kP appropriation-in-aid system 补助拨款办法
d&mSoPf approved assets 核准资产
GF(<!PC approved basket stock 认可一篮子证券
@lvvI< U approved budget 核准预算
}"k+e^0^ approved charitable donation 认可慈善捐款
)*j>g38? approved charitable institution 认可慈善机构
t[>y=89 approved currency 核准货币；认可货币
1+`Bli]dE approved estimates 核准预算
R%7*
)3$&r approved estimates of expenditure 核准开支预算
9a_B approved overseas insurer 核准海外保险人
, l}mCY approved overseas trust company 核准海外信托公司
Vgzw ['L} approved pooled investment fund 核准汇集投资基金
!*Hgl\t6a approved provident fund scheme 认可公积金计划
M=vR y|TL approved provision 核准拨款
N Cm>iEeY approved redeemable share 核准可赎回股份
xw2dEvjgp% approved regional stock 认可地区性证券
}O=QXI F5 approved retirement scheme 认可退休金计划
u#TRm?s approved subordinated loan 核准附属贷款
v/ dyu arbitrage 套戥；套汇；套利
~fL:pVp arbitrageur 套戥者；套汇者
>(N0''eM] arbitrary amount 临时款项
khS b|mR) arrangement 措施；安排；协定
=3KK/[2M arrears 欠款
.9r+LA{ arrears of pay 欠付薪酬
/W4F( 3oM arrears of revenue 逾期未收税款；逾期未收的帐项
&OpGcbf1 articles of association 组织章程；组织细则；组织章程细则
Ur^~ fW1 o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6 <&jY ascertainment of profit 确定利润
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92$| "Asia Clear" “亚洲结算系统”
a >w@9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*=+m;%]_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C)w11$.YQ9 Asian Development Fund [ADF] 亚洲发展基金
Cso!VdCX Asian dollar bond 亚洲美元债券
s{I Xth6 Asian dollar market 亚洲美元市场
(;1rM}B;1 Asian dollar rate 亚洲美元利率
`U-i{i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3aMfZa<= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j+B+>r ^ asked price 沽盘；喊价；索价；卖方报价
-Ucj|9+(a
assessable income 应评税入息
xc |pl !ns assessable loss 应评税亏损
\_H-TbU8 assessable profit 应评税利润
,:R Hhg assessable value 应评税值
n.}A
: Z assessed profit 估定利润
]#)1(ZE assessed value 经评估价值
RPH] @ assessment 评税；评定；估价；评税单
Ps<6 kQ( assessment number 评税编号；估价编号
IP)?dnwG assessment of additional tax 补加税评税
^;on assessment of performance 业绩评估；实绩评价
? |Q[QP Assessor 评税主任
Iud]*5W asset price bubbles 资产价格泡沫
)TYrb:M'm asset-backed securities 具资产保证的证券
E: EXp7 assets accretion 资产增值
6Xu^ cbD assets and liabilities 资产与负债
R~9\mi5^UH assets betterment statement 资产递增表；资产改进表
{z": hmt assets lending 实物放款；有抵押贷款
N
=k}"2_= assets of the company passing on the death 死者去世时转移的公司资产
/]0-|Kg+R assets pledged as security for liabilities 用作负债抵押的资产
)HLe8:PG~ assets portfolio 资产投资组合
] qT\z<} assets price 资产价格
N #C"@,}Y assets quality 资产质素
eVRFb#EU0e assets realization 资产变现
-K +" :kiS assets refinancing arrangement 资产再集资安排
)e,Rp\fY$ assets securitization 资产证券化
m 6V:x/'= assets situated outside Hong Kong 在香港以外地方的资产
+kh#Jq. assets stripping 削减资产；拆卖资产
# X~{p4Lr assets value 资产值
Kk?]z7s-4 assignee 承让人
l)JNNcej assignment 转让；转让书；转让契
K|Q|v39{b assignment of interest 权益转让
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assignment of letters patent and trade mark 专利证书及商标转让
ql
Z() assignment of property 物业转让；物业转让书
' %JIc~LJ assignment right 转让权
8H0d4~Wg assignor 转让人
e|ChCvk associate 有联系的人；有关连人士；相联者；合伙人；联系人
cP >MsUZWl Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)s @ }|` associate member 附属会员
k91ctEp9> associated body corporate 相联法人团体
R-lB.9e#M associated company 相联公司；联属公司
z]P =>w associated corporation 相联法团
1J(` kQ)c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B.zRDB}i= 公认会计师公会〔英国〕
I/whpOg Association of Futures Exchange Brokers 香港期货经纪协会
43i@5F] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
s)?=4zJ association of underwriters 承保人组织
J;?#Zt]`L assumption of control 接管
<r[5 S5y assurance 担保；保险；转易；转易书
[&6 VI? assurance of interest 权益的转易
*} yOL
[ at 19XX price 按一九ＸＸ年价格计算
:n1^Xw0q at a discount 按赔价计算；按贴水价格计算；打折扣
?Hb5<,1u3 at a premium 按溢价计算；按升水价格计算
p&Os 5zw;| at call 通知付款；按通知
D{%l 4og at constant market price 按固定市价计算
}3G`f> s at constant price 按固定价格计算
/ h/f&3'h at cost 按成本计算
+`;YK7o at current market price 按当时市价计算；按现时市价计算
u}zCcWP|L at current price 按当时价格计算；按现时价格计算
M MyVm"w at factor cost 按要素成本计算；按生产要素成本计算
eB]cPo4gW at money-of-the-day price 按付款当日价格计算
tbx* }uy2 at or better 按指定或较佳价位〔买卖指令〕
:>@6\ at par 按面值计算；平价
W u4` 3 at sight 见票即付
cba at the close 按收市盘
2`D1 cX at the opening 按开市盘
Idy{( Q attestation 见证；见证条款
R`)^ eqB at-the-money option 平价期权
PEKU attorney 受权人；受托代表人
0?]Y^: attornment 新拥有人承认书
iL^bf* attributable profit 可归属利润
B@v\t pR attributable share value 可归属股份价值
{'.[N79xP Auckland Stock Exchange 奥克兰证券交易所
k!{0ku}] auction 拍卖
= F!_ivV auctioneer 拍卖商
x,f=J4yco audit 审计；核数
=dVPx<l5 Audit Commission 审计署
p2v+sWO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c ilo8x` 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〕
){XaO;k< ] audit review 帐目审查
g{t)I0xm Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h .A@o#x audited account 审计帐目；经审计的帐目
9A i e$= audited annual account 经审计的周年帐目
W%3<"'eP audited balance sheet 经审计的资产负债表
/dT7:x* auditor 核数师；核数主任；审计师
m7GM1[?r auditor's certificate 核数师证明书；审计师证明书
P;A9t #\ auditor's report 核数师报告；审计师报告
sj"z gE) Aussie bond 澳元债券
{_ &*"bK austerity budget 紧缩预算
m|:O:< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;WF3w Australia All Ordinaries Index 澳洲所有普通股票指数
qDMVZb-(# Australian Dollar [AUD] 澳元
L7~9u|7a# Australian Options Market 澳大利亚期权市场
utH,pGs C. Australian Securities Commission 澳洲证券事务监察委员会
Y[(U~l,a+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S;!l"1[; Australian Stock Exchange 澳大利亚证券交易所
: h"Bf@3 Austrian Schilling [ATS] 奥地利先令
{ 8!\aYI authentication 认证；鉴证
W @X/Z8.( authority to purchase 委托购买证；委购书
jH 4,- authorization 认可；核准；授权；授权书
9 n(.v} authorization by direction 指示授权
k<bA\5K authorization by instruction 指令授权
?3f-" K_r authorization by warrant 令状授权
L7\ rx w authorization of unit trust 单位信托的认可
'U 9l authorized agent 指定代理人
=jz*|e|V authorized capital 法定资本
Yy, i,c`r authorized clerk 出市员
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authorized dealer 认可交易商
I}?+>cf authorized financial institution 认可财务机构
5_|Sm= authorized fund 认可基金
XZ|%9#6 authorized fund house 获授权的基金公司；认可基金公司
*wSz2o), authorized institution 认可机构
\yQs[l%J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~9[^abz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?+Q?K30: authorized insurer 获授权保险人；获认可承保人
=vd9mb- authorized investment 特准投资项目
B+8lp4V9% authorized person 获授权人
1E1oy( \V authorized representative 获授权代表
Tz PG(f authorized share capital 法定股本
8ZnHp~ automated quotation system 自动报价系统
nfL -E:n= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*OX;ZQg0 自动交易系统〔香港期货交易所有限公司〕
" @P) automatic adjustment mechanism 自动调整机制
m1d*Lt>F@ automatic adjustment system 自动调整系统
Kd<c'! Automatic Clearing House 自动票据交换所
" [Z'n9C automatic exchange rates accumulation system 自动化汇率累集系统
)<<}8Fs Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D-v}@tS' automatic teller machine [ATM] 自动柜员机
M, uQ8SZA[ autopay 自动转帐
d*M:P jG@ available assets 可用资产
T>$S&U available fiscal reserve 现存财政储备
^ UB *Q available profit 可用利润
&j bZL5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(IE\}QcK average 平均；平均数；海损
I%8>nMTJ average basic salary 平均基本薪金
;,OZ8g)LH average consumer expenditure 平均消费开支；一般消费开支
w=|"{-ijo average cost 平均成本
\dB)G<_ average cost of land production 增辟土地平均成本
8p91ni' average daily turnover 平均每日成交额
bL6 , fUS average daily wage rate 平均每日工资率
Hzn6H4Rc average expenditure pattern 平均开支模式
P+9%(S)L3 average growth rate 平均增长率
i]8 +JG6 average net fixed assets 固定资产平均净值
y3^>a5z!x average of relatives 相对价格平均数
,MmX(O0 average price 平均价格
D|8Pe{` average propensity to consume 平均消费倾向；一般消费倾向
r+ y l{ average propensity to save 平均储蓄倾向；一般储蓄倾向
w jRv =[ average rate 平均率
T@{ }! average revenue 平均收入；平均收益
y)Y0SY1 \j average stock 平均库存；平均存货
q' % cVM average yearly rent 平均年租
=
Ff 2 avoidance of double taxation 避免双重课税
B % L dH avoidance of tax 避税
