A:
EIf ~dOgH A share Ａ股；甲类股份
U70]!EaT abatement of tax 减税；减扣免税额
PSmfiaThwo ABN AMRO Bank N.V. 荷兰银行
0G2g4DSKD above-the-line expenditure 线上项目支出；经常预算支出
Zf>^4_x3P above-the-line receipt 线上项目收入；经常预算收入
(?b@b[D~4 ABSA Asia Limited 南非联合亚洲有限公司
@i3bgx>_o absolute change 绝对数值变更
9r2IuS0 absolute expenditure 实际开支
i o3yLIy, absolute guideline figure 绝对准则数字
*+b6B_u] absolute interest 绝对权益
<p?&udq D absolute order of discharge 绝对破产解除令
X}6#II absolute profit margin 绝对利润幅度
8g >b absolute value 实值；绝对值
[!VOw@uz absolutely vested interest 绝对既得权益
y9|K|xO[ absorbed cost 已吸收成本；已分摊成本
<d7V<&@o= absorption 吸收；分摊；合并
7.+#zyF absorption rate 吸收率；摊配率；分摊率
j` /&r*zNq ACB Finance Limited 亚洲商业财务有限公司
[; b=A acceptable form of reciprocity 合理的互惠条件
kV Rn`n0 acceptable rate 适当利率；适当汇率
-n? g~(/P acceptance agreement 承兑协议
.M4IGOvOS acceptance for honour 参加承兑
OW( &s,|6x acceptor 承兑人；接受人；受票人
Ih[+K#t+E acceptor for honour 参加承兑人
oz r9>b>M accident insurance 意外保险
2`= 6 %s
Accident Insurance Association of Hong Kong 香港意外保险公会
:;!\vfZbU accident insurance scheme 意外保险计划
l48k< accident year basis 意外年度基准
5Z Ab]F90 accommodation 通融；贷款
xDO7 A5 accommodation bill 通融票据；空头票据
gX?n4Csy' accommodation party 汇票代发人
VZIR4J[\. account balance 帐户余额；帐户结余
www`=)A; account book 帐簿
)Os Lrq/ account collected in advance 预收款项
s/1 #DM" account current book 往来帐簿
s 2v(=
account of after-acquired property 事后取得的财产报告
yO>V/5` account of defaulter 拖欠帐目
WnAd5#G account payable 应付帐款
7>
Pgc account payee only [A/C payee only] 只可转帐；存入收款人帐户
K$REZ e account receivable 应收帐款
XL}<1- } account receivable report 应收帐款报表
L6i|:D32p account statement 结单；帐单；会计财务报表
%E27.$E_ account title 帐户名称；会计科目
~- F? Mc accountant's report 会计师报告
uC]Z8&+obb Accountant's Report Rules 会计师报告规则
7=*VpX1 accounting and auditing procedure 会计与审计程序；会计与核数程序
[Id}4[={e Accounting Arrangements 《会计安排》
IGAzE( accounting basis 会计基础
n`;R p r& accounting by Official Receiver 破产管理署署长呈交的帐目
O:.,+,BH Accounting Circular 《会计通告》
T_OF7? accounting class 会计类别
qU[O1bN accounting date 记帐日期；会计结算日期
}o9 Aa0$*$ accounting for money 款项核算
! ]Mc4!E Accounting Officer 会计主任
\`,xgC9K accounting period 会计报告期；会计期
1:= `Y@.S accounting policy 会计政策；会计方针
w9#R' accounting practice 会计惯例
[]&(D_e" accounting principle 会计准则
9F + P@Kp accounting record 会计记录
aN ^IP accounting report 会计报告
hGP1(pH. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Vul+]h[!h Accounting Society of China 中国会计学会
<2P7utdZ accounting statement 会计报表
)8{6+{5lu accounting system 会计制度；会计系统
j:1uP^. accounting transaction 会计事项；帐务交易
i!MwBYk accounting treatment 会计处理
c/u_KJFF-n accounting year 会计年度
}G1&]Wt_ accretion 增值；添加
;~s r$6 accrual 应计项目；应累算数目
y>(rZ^ y& accrual basis 应计制；权责发生制
PtKTm\,JL0 accrual basis accounting 应计制会计；权责发生制会计
Ws49ImCB accrue 应累算；应计
wy4q[$.4v accrued benefit 应累算利益
zb2K;%Qs+f accrued charges 应计费用
'0+$ m= accrued cumulative preference share dividend 应累算的累积优先股股息
\-.
Tg!Q6 accrued expenses 应累算费用
?( im+2 accrued interest payable 应付利息；应计未付利息
amB@N6* accrued interest receivable 应收利息；应计未收利息
\}inT_{g accrued right 累算权益
+|C[-W7Sw accruing profit 应累算的利润
:J(sXKr[C accumulated fiscal reserve 累积财政储备
{&nV4c$v accumulated profit 累积利润；滚存溢利
\/Ij7nD`l% accumulated reserve 累积储备
ZxS &4>. accumulation of surplus income 累积收益盈余
3DoRE2} acquired assets 既得资产
\].J -^= acquisition 收购；购置；取得
WS I
Xj5R acquisition cost 购置成本
u+% tPe acquisition expenses 购置费用
IM-`<~(I# acquisition of 100% interest 收购全部股权
` X+j2TmS acquisition of control 取得控制权
A'"-m)1P acquisition of fixed assets 购置固定资产
[a8+( acquisition of shell “买壳”
}#aKFcvg acquisition price 收购价
O2H/rFx4 act of God 天灾
c)1=U_6 1 acting partner 执事合伙人
MtG_9- active market 买卖活跃的市场；交投畅旺的市场；旺市
+(ny|r[# active partner 积极参与的合伙人
2;N@aZX active trading 交投活跃
d~[UXQC actual circulation 实际流通
9!t4> actual cost 实际成本
!O\X +#j actual expenditure 实际开支；实际支出
t>U!Zal " actual income 实际入息；实际收入；实际收益
gEKO128 actual market 现货市场
X7e/:._SAH actual price 现货价；实际价格
sA_X<>vAKJ actual profit 实际利润
kQ }s/ * actual quotation 实盘；实际价位；实际报价
z
Z%/ W)t actual year basis 按实际年度计算
)bYez actuals 实货
zeTsz T) actuarial investigation 精算调查
5L &:_iQZy actuarial principle 精算原则
AA7#c7 actuarial report 精算师报告
aii'}c Actuarial Society of Hong Kong 香港精算学会
1 !s28C5u actuarial valuation 精算师估值
*:QXz<_x+ actuary 精算师
piu0^vEEH ad referendum agreement 暂定协议；有待覆核的协定
YkbO&~. ad valorem duty 从价税；按值征税
L<@&nx ad valorem duty system 从价税制
$'$>UFR ad valorem fee 从价费
q 22/_nSC ad valorem tariff 从价关税
%}F"*. additional allowance 额外免税额
xzK>Xi? additional amount for unexpired risk 未过期风险的额外款额
W#45a.v additional assessable profit 补加应评税利润
6`"ZsO additional assessment 补加评税
j<$R4A 1 additional commitment 额外承担
f8!l7 {2%q additional commitment vote 额外承担拨款
sfC@*Y2XT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+{xG<Wkltz additional dependent parent allowance 供养父母额外免税额
FT_k^CC additional provision 额外拨款
b]dxlj}
< additional stamp duty 附加印花税
v>^jy8$ additional tax 补加税罚款；补加税款
|+/$ g. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.cw=*<zeg adjudged bankrupt 被裁定破产
|Q u_E adjudicated bankrupt 裁定破产人
` X qy adjudication fee 裁定费；评定印花税额手续费；评估契据费
l\U*sro< adjudication of bankruptcy 裁定破产；宣告破产
;qT5faKB3J adjudication of insolvency 裁定无力偿还债务
`GkRmv* adjusted actual 经调整的实数；调整后的实数
hgj0tIi/ adjusted current assets 经调整的流动资产；调整后的流动资产
T{~M iC6A adjusted figure 经调整的数字；调整后的数额
<`mOU} 0 ) adjusted liabilities 经调整的负债；调整后的负债
7z>+w adjusted loss 经调整的亏损；调整后的亏损
L{K*~B -p 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
* dVD adjusted profit 经调整的利润；调整后的利润
F`D 9Zfd adjusted surplus 经调整的盈余额；调整后的盈余额
Nz @8 adjusted value 经调整的价值；调整后的价值
di<B ~:l58 adjustment 调整；修订；理算〔保险〕
sWW\bK0B4 adjustment centre 调剂中心
y7;
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h*l4Y!7 adjustment mechanism 调整机制
g _x\T+= adjustment of loss 亏损调整
h *w aRD adjustment process 调整过程；调整程序
a^*B5G1(& adjustment range 调整幅度
`7>K1slQ}S administered exchange rate 受管制汇率
;q&Z9 lm Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[EOMCH2Ki administration expenses 行政费用
L)G">T; administration fee 手续费；行政费
r
&c_4%y administration in bankruptcy 破产管理
Hc
/w ta administration order 遗产管理令
;.r2$/E administrator 管理人；遗产管理人
k7b(QADqUU administrator of the estate 遗产管理人
7C YH'DL admission of debt 债项承认书
_6J<YQK admission of proof 接纳债权证明
9 H8=eJd advance 放贷款项；垫付款项；预支款项；预付款项
[Z% l. advance account 暂支帐目；预付款帐户
<mn- =#) advance compensation 预付补偿金
&X7ttB"#h advance from shareholder 股东垫款
vF+YgQ1H advance pending reimbursement 预支以待日后付还
t*rp3BIG advanced economy 先进经济体系
A<;0L . J advancement 预付；预付财产
?P YNE advances warrant 垫款令
Cd9t{pQD4 advancing 贷出
n\
Gg6Y adverse balance 逆差
eFes+i( 35 adverse exchange 逆汇
5G UH;o1m advertisement addressed to shareholders 在报章刊登的致股东通告
wz)m{:b< advice for collection 托收通知书
=yo=q)W advice of drawing 提款通知书；汇票通知书
4&H+hN{3 advice of payment 付款通知
0 c, bet{m Advisory Committee [Securities and Futures Commission]
s/\XH&KR3V 谘询委员会〔证券及期货事务监察委员会〕
~"RQ !&U Advisory Committee on Diversification 经济多元化谘询委员会
qY# m*R affidavit 誓章；遗产申报誓章
e8 v; D affidavit of no receipt 述明无收款的誓章
_=)!x nYf affiliate 联号；联营公司；附属公司
;,FT&|3o affiliated company 附属公司；联号；联营公司
O<Jwaap affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i$g|?g~] affordability 负担能力
Mf#2.TR African Development Bank [AfDB] 非洲开发银行
a'm!M:w after-acquired property 事后取得的财产
@<VG8{ after-hours dealing 市后交易
ltP after-tax profit 税后盈利；税后利润；税后溢利
DwT i_8m; agency agreement 代理协议
\v.HG]
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8R
B DJ agency fee 代理费
e nWF7` Agency Law 《代理法》
yi&?d&rK agent 代理人；承销人
!OV|I agent of company 公司代理人
57'q;I agent's fee 代理人费；经纪费
:Q8g?TZ aggregate 总计；总数；总体数字
Ml8E50t>; aggregate amount 总款额；总额
y}Ck zD aggregate assets and liabilities 总体资产与负债
?UU5hek+m aggregate at constant price 按固定价格计算的总体数字
{kT#o3,>w6 aggregate demand 总需求
pFS
F[9?e> aggregate gross position 总持仓量
$/MY,:*e aggregate limit 总限额
T27:"LVw aggregate of salaries tax 合计薪俸税
`9]P/J^ aggregate performance 总体表现；总体业绩
BllDWKb aggregate supply 总体供应
<r@bNx@T aggregate surplus 总盈余
ry z /rf aggregate total 整体总额
]cS&8{ ^2 aggregate value 总值；合计价值
cvn- *Sj aggregated basis 合计基准
=H
L9Z aggregated net chargeable income 合计应课税入息实额
iM4mkCdOO aggregation 合并计算；合计；总和
@F>[DW]O aggregation of incomes of husband and wife 夫妇入息合并计算
nm<L&11 aggregation of property 财产的总和
qT
5Wa O) agio 差价；贴水
#}nBS- + 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》
J!ln=h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|Tj`qJGVw 《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》
L;L2j&i%v) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9Kq<\"7Bmz 《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》
?< -wHj) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y=PzN3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
oM/B.U2a agreement for a settlement 授产协议
L;
@a E[#z agreement for assignment 转让协议
_a?wf!4>P agreement for sale 售卖协议；买卖协议
E
`?S!*jm agreement for sale and purchase 买卖协议
&;'w8_K"^ agreement for the payment of interest 支付利息协议
JkRG t Yq agreement for the repayment of money 还款协议
9)8*FahW agreement of reinsurance 再保险协议
hB?U5J Agricultural Bank of China 中国农业银行
wn&[1gBxM air passenger departure tax 飞机乘客离境税
kO
/~i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H0 {Mlu9 airport tax 机场税
aY3pvOV alcohol duty 酒精税
s{ b0#[ alienation 让与；让渡；转让
`[w }hFl~q alimony 生活费；赡养费
2l]C55p)s All Ordinaries Index [AOI] 所有普通股指数
l#mqV@?A~ all risks 全险；综合险
JDIz28 Ww All Sales Record for Stock Market 《股票市场成交报告》
X`8Y[Vb3}
Allied Capital Resources Limited 新联财务有限公司
pT |./ Fe all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$IZ *|>( allocation letter 拨款信件
s 0x@
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_Y} ^%eFw allocation of profit 利润分配；溢利分配
?z*W8b]' allocation warrant 拨款令
j 8~Gv=(h allotment 分配；配股
}])G Q@ allotment notice 股份配售通知；配股通知
O ~7p^i} allotment of shares 股份分配
<FMu WHY allowable 可获宽免；免税的
,C5@ P+A allowable business loss 可扣除的营业亏损
"j *fVn allowable expenses 可扣税的支出
0Og/47dO.2 allowance 免税额；津贴；备抵；准备金
G7Edi;y/{ allowance for debts 债项的免税额
Z&2
&wD allowance for depreciation by wear and tear 耗损折旧免税额
t[L2'J.5 allowance for funeral expenses 殡殓费的免税额
UMnR=~ . allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iPRJA{$b_ allowance for repairs and outgoings 修葺及支出方面的免税额
]9!Gg allowance to debtor 给债务人的津贴
<m|FccvQ alteration of capital 资本更改
Vs2 v j alternate trustee 候补受托人
MVu[gB amalgamation 合并
<v1_F;{n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2gK p\! ambit of charges 征税范围；收费范围
BV_a-\Sa= amended valuation 经修订的估值
CNpCe-%& American Commodities Exchange 美国商品交易所
A5(kOtgiT American Express Bank Limited 美国运通银行
7` j|tb- American Stock Exchange 美国证券交易所
O&gy( amortization 摊销
mP`,I"u amount due from banks 存放银行同业的款项
#t5JUi%in* amount due from banks abroad 存放海外银行同业的款项
<"j"h=tm} amount due from holding companies 控股公司欠款
_dH[STT amount due from local banks 存放本港银行同业的款项
IJL^dXCu amount due to banks 银行同业的存款
[kU[}FT amount due to banks abroad 海外银行同业的存款
7KYF16A4 amount due to holding companies 控股公司存款
uWM4O@Qn)d amount due to local banks 本港银行同业的存款
v= 8~ZDY amount due to outport banks 外埠银行同业的存款
x_>"Rnv:K amount for note issue 发行纸币的款额
C5W- B8> amount of bond 担保契据的款额
O V0 cr amount of consideration 代价款额
dNS9<8JX amount of contribution 供款数额
^@l5 u= amount of indebtedness 负债款额
E!O(:/* amount of principal of the loan 贷款本金额
RMs1{64: amount of rates chargeable 应征差饷数额
A
`H]q5d amount of share capital 股本额
T`0`]z !~ amount of sums assured 承保款额
Mz % d _ amount of variation 变动幅度
btkMY<o 7 amount of vote 拨款数额
EHE6 -^F amount payable 应付款额
*(_ON$+3 amount receivable 应收款额
-h .3M0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7D9h;gsP analysis 分析
A=l?IC@O ancillary risk 附属风险
<#J<QY F&2 annual account 周年帐目；周年帐目报表；年度决算；年结
Z:}2F^6 annual accounting date 年结日期
]2u7?l annual allowance 每年免税额；年积金；年度津贴；年津
=#PudF.\ annual balance 年度余额
a*e|>p DO annual disposable income 每年可动用收入
N-_| %C-. annual estimates 周年预算
g*\v}6
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:W1tIB annual general meeting 周年大会
) G F annual growth rate 年增率；每年增长率
07E" .T%Ts annual long-term supplement 长期个案每年补助金
_^,[wD annual pensionable emolument 可供计算退休金的年薪
RvZryA*vu annual report 年报
'ra_Zg[j Annual Report on the Consumer Price Index 《消费物价指数年报》
`cy"-CJS annual return 周年报表；周年申报表；每年报税表格
@b(gjOE Annual Return Rules 《周年报表规则》
YC+ZVp"v annual review of consumer prices 每年消费物价回顾
hKH
Q!`&v annual roll-forward basis 逐年延展方式
A`mf 8'nTG annual salary 年薪
L2Q p6A6S annual statement 年度报表；年度决算表
Phjf$\pt 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
[e Tck73 annuitant 年金受益人
p-ii($~ } annuity 年金
Y7IlqC`i annuity contract 年金合约
2oNPR+
- annuity on human life 人寿年金
&~f*q?xR antecedent debt 先前的债项
gP"Mu#/D ante-dated cheque 倒填日期支票
ABS
BtH ? anticipated expenditure 预期开支
T<_1|eH anticipated net profit 预期纯利
e^ K=8IW anticipated revenue 预期收入
Yc ( )'6 anti-inflation measure 反通货膨胀措施
2* cKFv{ anti-inflationary stance 反通货膨胀立场
FnU{C= P apparent deficit 表面赤字
RdpQJ)3F apparent financial solvency 表面偿债能力
19.!$; apparent partner 表面合伙人
,L;c{[*rh application for personal assessment 个人入息课税申请书
[pyXX>:M application of fund 资金应用
j4hUPL7
application to release as liquidator and to destruct the books of accounts and documents
Q-3J0= 申请免除清盘人职务及毁灭帐簿与文件
}F9?*2\/ appointed actuary 委任精算师
f+(w(~O appointed auditor 委任核数师；委任审计师
5la]l appointed trustee 委任的受托人
~S<F appointer 委任人
[&k& $04_ apportioned pro rata 按比例分摊
. LVOaxT apportionment 分配；分摊
-2m Ogv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
F$pd]F!# apportionment formula 分摊方程式
h;h,dx apportionment of estate duty 遗产税的分摊
iH -x appraisal 估价；评估
Q(eQZx { appreciable growth 可观增长
S7~l%G>]b appreciable impact 显着影响
nD{;4$xP` appreciable increase 可观增长
)SZ,J-H08w appreciation 增值；升值
5=;I| l, appreciation against other currencies 相对其他货币升值
`J;/=tf09 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
d%|#m) appreciation tax 增值税
!D]6Cq appropriation 拨款；拨用；拨付
d3q/mg 5a appropriation account 拨款帐目
c^/?VmCQ} Appropriation Bill 拨款法案
nV6g]#~ @ appropriation-in-aid system 补助拨款办法
rD)v%vvr&` approved assets 核准资产
;|e 0{Jrz approved basket stock 认可一篮子证券
I<o4 l[-- approved budget 核准预算
AhFI, x approved charitable donation 认可慈善捐款
X2mm'J DwK approved charitable institution 认可慈善机构
.J!
$,O@ approved currency 核准货币；认可货币
%EhU!K#[ approved estimates 核准预算
)#TJw@dNf^ approved estimates of expenditure 核准开支预算
RO iX =i approved overseas insurer 核准海外保险人
0}3'h#33= approved overseas trust company 核准海外信托公司
h dW p approved pooled investment fund 核准汇集投资基金
'%/u103{e approved provident fund scheme 认可公积金计划
*/m~m? approved provision 核准拨款
{?M*ZRO' approved redeemable share 核准可赎回股份
Jd_ 1>p approved regional stock 认可地区性证券
Ih0> ]h-7 approved retirement scheme 认可退休金计划
Hr.JZ>~< approved subordinated loan 核准附属贷款
o+WrIAR arbitrage 套戥；套汇；套利
.A f)y_ arbitrageur 套戥者；套汇者
YSUH*i/% arbitrary amount 临时款项
XzwQ,+IAr arrangement 措施；安排；协定
Zvw3C%In arrears 欠款
9Ml fZsby arrears of pay 欠付薪酬
\7?MU a.4 arrears of revenue 逾期未收税款；逾期未收的帐项
AZ@Z o' articles of association 组织章程；组织细则；组织章程细则
YedipYG9; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q|_ 5@Ly ascertainment of profit 确定利润
!E S#::;z? "Asia Clear" “亚洲结算系统”
LR?#H)$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vnOF$6n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ktJLp Z<0O Asian Development Fund [ADF] 亚洲发展基金
79fyn!Iz< Asian dollar bond 亚洲美元债券
BY2txLLB Asian dollar market 亚洲美元市场
a[9OtZX< Asian dollar rate 亚洲美元利率
,#FH8%Yf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u, k8i:JY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2\W<E WJ@ asked price 沽盘；喊价；索价；卖方报价
-5*;J&. assessable income 应评税入息
^ x#RUv assessable loss 应评税亏损
KTREOOu .t assessable profit 应评税利润
S~9kp?kR$ assessable value 应评税值
JO$]t|I assessed profit 估定利润
|?Uc:VFF assessed value 经评估价值
B_G7F[/K assessment 评税；评定；估价；评税单
ZuV assessment number 评税编号；估价编号
\)
O Ny9 assessment of additional tax 补加税评税
{ J%$.D(/ assessment of performance 业绩评估；实绩评价
DcM+K@1E4^ Assessor 评税主任
`SbX`a0p2 asset price bubbles 资产价格泡沫
aQuy*\$$ asset-backed securities 具资产保证的证券
Ss/="jC assets accretion 资产增值
mq}
#{ assets and liabilities 资产与负债
<p8y'KAlc assets betterment statement 资产递增表；资产改进表
K\r=MkA.> assets lending 实物放款；有抵押贷款
g9Qxf% } assets of the company passing on the death 死者去世时转移的公司资产
nUu|}11 ( assets pledged as security for liabilities 用作负债抵押的资产
s'w 0pZqj assets portfolio 资产投资组合
7oSuLo= assets price 资产价格
?2/M W27w assets quality 资产质素
Bd[}A9O[ assets realization 资产变现
$f\-.7 OD assets refinancing arrangement 资产再集资安排
vDb}CQ\ assets securitization 资产证券化
pAL-P l9z assets situated outside Hong Kong 在香港以外地方的资产
`-\JjMSQ1 assets stripping 削减资产；拆卖资产
\Vq;j 1 assets value 资产值
`215Llzk; assignee 承让人
he6)
L6T assignment 转让；转让书；转让契
Ct3 3S+y assignment of interest 权益转让
j;vaNg|vQ assignment of letters patent and trade mark 专利证书及商标转让
bHG>SW\]`? assignment of property 物业转让；物业转让书
?' :'zT assignment right 转让权
t;6/bT- assignor 转让人
>b${rgCvQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
tq93 2M4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>QPS0Vx[ associate member 附属会员
\ 'b- ;exH associated body corporate 相联法人团体
c9k,D c associated company 相联公司；联属公司
B75SLK:h= associated corporation 相联法团
c9={~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q&;qFv5-l 公认会计师公会〔英国〕
tr+~@]I + Association of Futures Exchange Brokers 香港期货经纪协会
~+ur*3 X Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/PS]AM association of underwriters 承保人组织
sP8B?Tn 1W assumption of control 接管
^ 9E(8DD assurance 担保；保险；转易；转易书
!(o2K!v0 assurance of interest 权益的转易
D/>5\da+y at 19XX price 按一九ＸＸ年价格计算
a-=apD1RvG at a discount 按赔价计算；按贴水价格计算；打折扣
w+D5a
VJ at a premium 按溢价计算；按升水价格计算
|U0@(H
at call 通知付款；按通知
9_ $Odc%] at constant market price 按固定市价计算
`Nr7N#g+u at constant price 按固定价格计算
Qgi: q at cost 按成本计算
" +_0idpF at current market price 按当时市价计算；按现时市价计算
6<6_W# at current price 按当时价格计算；按现时价格计算
iDN,}:<V at factor cost 按要素成本计算；按生产要素成本计算
Grv| Wuli at money-of-the-day price 按付款当日价格计算
m#p^'}]!; at or better 按指定或较佳价位〔买卖指令〕
D.f=!rT7E7 at par 按面值计算；平价
wxrT(x| at sight 见票即付
Reo0ZU> at the close 按收市盘
wtyu"=
at the opening 按开市盘
aT[7L9Cw attestation 见证；见证条款
Z2
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@x4Dt&:" attorney 受权人；受托代表人
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rSrT( attornment 新拥有人承认书
W ,+91rup attributable profit 可归属利润
Q 0q$ZK6C attributable share value 可归属股份价值
VVOt %d Auckland Stock Exchange 奥克兰证券交易所
W=:+f)D auction 拍卖
} U .B$4Q auctioneer 拍卖商
L1BpY-= audit 审计；核数
Uk4">]oct Audit Commission 审计署
8&bj7w,K Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#U6qM(J 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
mYvm_t 9 audit review 帐目审查
<hdCO<
0( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*WG}K?"/ audited account 审计帐目；经审计的帐目
?HTwTi 5!) audited annual account 经审计的周年帐目
bHM
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audited balance sheet 经审计的资产负债表
yuB BO:\. auditor 核数师；核数主任；审计师
C~*m&,@TT^ auditor's certificate 核数师证明书；审计师证明书
B*7o\~5 auditor's report 核数师报告；审计师报告
hFv}JQJw< Aussie bond 澳元债券
dQb?Zi7 g austerity budget 紧缩预算
lNw ?}H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kzu=-@s Australia All Ordinaries Index 澳洲所有普通股票指数
)2S\ :&x Australian Dollar [AUD] 澳元
DQ$/0bq Australian Options Market 澳大利亚期权市场
:h@:F7N _ Australian Securities Commission 澳洲证券事务监察委员会
?9cy5z[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b :00w[" Australian Stock Exchange 澳大利亚证券交易所
JZ
[&: Austrian Schilling [ATS] 奥地利先令
L`v,:#Y authentication 认证；鉴证
I(SE)%!%S authority to purchase 委托购买证；委购书
|)?T([ authorization 认可；核准；授权；授权书
U$}]zaB authorization by direction 指示授权
w.\:I[ authorization by instruction 指令授权
th {h)( +H authorization by warrant 令状授权
vP!gLN]TV authorization of unit trust 单位信托的认可
OJaU,vQ# authorized agent 指定代理人
(XQG"G%U6W authorized capital 法定资本
&V$R@~ x authorized clerk 出市员
YQOGxSi authorized dealer 认可交易商
h? sh#j6 authorized financial institution 认可财务机构
c-F& 4V authorized fund 认可基金
>8so'7( authorized fund house 获授权的基金公司；认可基金公司
YuZnuI@m9 authorized institution 认可机构
] M/w];: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
: %gBcL9T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_=b[b]Ec$s authorized insurer 获授权保险人；获认可承保人
w# ['{GL authorized investment 特准投资项目
Y9N:%[ :>W authorized person 获授权人
(;N_lF0 authorized representative 获授权代表
H{8\<E:V+} authorized share capital 法定股本
I5mS!m/X automated quotation system 自动报价系统
-oj@ c
OZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;_!;D#: 自动交易系统〔香港期货交易所有限公司〕
$si2H8 automatic adjustment mechanism 自动调整机制
Ty m!7H 2 automatic adjustment system 自动调整系统
,aeFEsi Automatic Clearing House 自动票据交换所
4{TUoI6ii automatic exchange rates accumulation system 自动化汇率累集系统
rlq8J/0/+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.dV!d u automatic teller machine [ATM] 自动柜员机
6O }r4* autopay 自动转帐
9ccEF6o0= available assets 可用资产
VCI G+Gz available fiscal reserve 现存财政储备
DIY WFVh available profit 可用利润
YG_3@`-< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4s~ o
average 平均；平均数；海损
01J.XfCd6 average basic salary 平均基本薪金
JW $#~"@r average consumer expenditure 平均消费开支；一般消费开支
BmZd,}{ average cost 平均成本
< M=K!k average cost of land production 增辟土地平均成本
$d'Gh2IGA average daily turnover 平均每日成交额
r v+"=g average daily wage rate 平均每日工资率
Z`D#L[z$ average expenditure pattern 平均开支模式
PQ
j_j#0 average growth rate 平均增长率
q(C+D%xB average net fixed assets 固定资产平均净值
W;1H yk average of relatives 相对价格平均数
vCJjZ%eO%D average price 平均价格
s<myZ T$ average propensity to consume 平均消费倾向；一般消费倾向
M:A 7=rO~ average propensity to save 平均储蓄倾向；一般储蓄倾向
8p5u1 ;2 average rate 平均率
<B)lV'!Bd average revenue 平均收入；平均收益
QS[%`-dR2 average stock 平均库存；平均存货
*N ' t ; average yearly rent 平均年租
X- zg avoidance of double taxation 避免双重课税
0F"xU1z, avoidance of tax 避税
