A:
+2RNZEc A share Ａ股；甲类股份
a2`%gh W3 abatement of tax 减税；减扣免税额
B**Nn!}0 ABN AMRO Bank N.V. 荷兰银行
5 L/x-i above-the-line expenditure 线上项目支出；经常预算支出
DG(%-w8p" above-the-line receipt 线上项目收入；经常预算收入
2j&v;dmh< ABSA Asia Limited 南非联合亚洲有限公司
m@jge)O&D absolute change 绝对数值变更
!aPD}xCH# absolute expenditure 实际开支
o}8I_o&]U absolute guideline figure 绝对准则数字
BkawL, absolute interest 绝对权益
vE%s, E, absolute order of discharge 绝对破产解除令
~6`iY @) absolute profit margin 绝对利润幅度
*5k+t absolute value 实值；绝对值
FJeiY#us absolutely vested interest 绝对既得权益
gAt~?HvW6 absorbed cost 已吸收成本；已分摊成本
A F}gSN X absorption 吸收；分摊；合并
s~^}F +n absorption rate 吸收率；摊配率；分摊率
~.^AL}zm_ ACB Finance Limited 亚洲商业财务有限公司
?cKZ_c acceptable form of reciprocity 合理的互惠条件
rn8cdM N acceptable rate 适当利率；适当汇率
xzsd G?P acceptance agreement 承兑协议
IA4N@ijRxh acceptance for honour 参加承兑
/c` ^iPb acceptor 承兑人；接受人；受票人
1l5J P|x acceptor for honour 参加承兑人
d "E^SBO& accident insurance 意外保险
s"% lFA"- Accident Insurance Association of Hong Kong 香港意外保险公会
4 zjs!AK% accident insurance scheme 意外保险计划
5G[x }4U accident year basis 意外年度基准
L Y 0] l$ accommodation 通融；贷款
Y9Z]i$qS&k accommodation bill 通融票据；空头票据
Z^yNLF *&V accommodation party 汇票代发人
qnChM ; ) account balance 帐户余额；帐户结余
`zA#z /> account book 帐簿
VT\ "q1)p account collected in advance 预收款项
X|} 2_B account current book 往来帐簿
thc <xxRP account of after-acquired property 事后取得的财产报告
_Mk7U@j+9 account of defaulter 拖欠帐目
+D&Pp0xe account payable 应付帐款
}rq9I"/L account payee only [A/C payee only] 只可转帐；存入收款人帐户
?Q0I'RC account receivable 应收帐款
KkcXNjPVS account receivable report 应收帐款报表
*nC(-(r:J` account statement 结单；帐单；会计财务报表
zF`3 gl. account title 帐户名称；会计科目
D+JAK!W accountant's report 会计师报告
h !gk s-0 Accountant's Report Rules 会计师报告规则
WBr59@V accounting and auditing procedure 会计与审计程序；会计与核数程序
> Lft9e Accounting Arrangements 《会计安排》
8`=v. accounting basis 会计基础
DY\J[l<< accounting by Official Receiver 破产管理署署长呈交的帐目
(UL4+ta Accounting Circular 《会计通告》
t~``md4 accounting class 会计类别
DF _X accounting date 记帐日期；会计结算日期
lk3=4|?zsE accounting for money 款项核算
3B0PGvCI1 Accounting Officer 会计主任
cA)[XpQ:+W accounting period 会计报告期；会计期
oDn|2Sdqd accounting policy 会计政策；会计方针
W/fuKGZi_ accounting practice 会计惯例
jQ\zG J3 accounting principle 会计准则
QA3/ accounting record 会计记录
AY,].Zg[ accounting report 会计报告
.iG&Lw\, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k V;fD$iW; Accounting Society of China 中国会计学会
k& /OU:7Y accounting statement 会计报表
.uF[C{RnO accounting system 会计制度；会计系统
K/L;8a accounting transaction 会计事项；帐务交易
t `kui. accounting treatment 会计处理
g%nl!dgS accounting year 会计年度
$pyOn2} accretion 增值；添加
[P~hjmJ(y accrual 应计项目；应累算数目
OsqN B'X accrual basis 应计制；权责发生制
eJ0?=u!x accrual basis accounting 应计制会计；权责发生制会计
&V7M}@ accrue 应累算；应计
pO7Zs accrued benefit 应累算利益
iK5_u2]Q accrued charges 应计费用
9 QQyl\ accrued cumulative preference share dividend 应累算的累积优先股股息
b2,!g }I accrued expenses 应累算费用
g[H',)A) accrued interest payable 应付利息；应计未付利息
nKoiG*PI accrued interest receivable 应收利息；应计未收利息
;G\8jP '
accrued right 累算权益
as*4UT3 accruing profit 应累算的利润
99x Em accumulated fiscal reserve 累积财政储备
2ZcKK8X;7 accumulated profit 累积利润；滚存溢利
zK|i='XSf accumulated reserve 累积储备
?e[lr>- accumulation of surplus income 累积收益盈余
4_A0rveP acquired assets 既得资产
,:LA. o}h acquisition 收购；购置；取得
I,yC
D7l_ acquisition cost 购置成本
!|ak^GE:(% acquisition expenses 购置费用
3 ZEB acquisition of 100% interest 收购全部股权
T*g:#
^4 acquisition of control 取得控制权
+N`u a acquisition of fixed assets 购置固定资产
9h&R]yz; acquisition of shell “买壳”
aJ Z"D8C acquisition price 收购价
~6YMD act of God 天灾
-m
*Sq acting partner 执事合伙人
[NMVoBvG active market 买卖活跃的市场；交投畅旺的市场；旺市
u .f= te active partner 积极参与的合伙人
FMA6_fju4 active trading 交投活跃
zk-.u}RBFG actual circulation 实际流通
w| `h[/, actual cost 实际成本
7lV.[&aKW actual expenditure 实际开支；实际支出
%yB B?cp+_ actual income 实际入息；实际收入；实际收益
,# M Cn actual market 现货市场
U_x )#,4 actual price 现货价；实际价格
Hso|e?Z actual profit 实际利润
%`Z+a.~ U actual quotation 实盘；实际价位；实际报价
tW
WWx~k actual year basis 按实际年度计算
Wbr+ KX8) actuals 实货
(T`E!A0I\? actuarial investigation 精算调查
yY?b.ty actuarial principle 精算原则
;X*cCb`h actuarial report 精算师报告
}>)[<;M>% Actuarial Society of Hong Kong 香港精算学会
Bn@(zHG+5& actuarial valuation 精算师估值
(e(:P~Ry actuary 精算师
<-D/O$q ad referendum agreement 暂定协议；有待覆核的协定
^8.]d~j ad valorem duty 从价税；按值征税
8J$|NYv_b ad valorem duty system 从价税制
9mA{K ad valorem fee 从价费
.X# `k ad valorem tariff 从价关税
^[:p|U2mA additional allowance 额外免税额
1-lu\"H` additional amount for unexpired risk 未过期风险的额外款额
;r c`OZyE additional assessable profit 补加应评税利润
i&{DOI%w additional assessment 补加评税
k0Ol*L!p additional commitment 额外承担
-f*P
nxg additional commitment vote 额外承担拨款
sMu]
/'7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]a5 f2l E additional dependent parent allowance 供养父母额外免税额
'%q$` KDb additional provision 额外拨款
(L^]Lk
x) additional stamp duty 附加印花税
a ~'a additional tax 补加税罚款；补加税款
(=7Cs Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9$2/MT't adjudged bankrupt 被裁定破产
0 a80 LAK adjudicated bankrupt 裁定破产人
th;{V%:LW adjudication fee 裁定费；评定印花税额手续费；评估契据费
*98$dQR$ adjudication of bankruptcy 裁定破产；宣告破产
6I@h9uIsze adjudication of insolvency 裁定无力偿还债务
"[y-+)WTG adjusted actual 经调整的实数；调整后的实数
g+J-Zg6 adjusted current assets 经调整的流动资产；调整后的流动资产
0u\ GO; adjusted figure 经调整的数字；调整后的数额
?@E!u|]K adjusted liabilities 经调整的负债；调整后的负债
E? _Z`*h adjusted loss 经调整的亏损；调整后的亏损
PLK3v4kVM! 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
ZYC<Wb)I adjusted profit 经调整的利润；调整后的利润
1t)il^p4[; adjusted surplus 经调整的盈余额；调整后的盈余额
` @ nl adjusted value 经调整的价值；调整后的价值
Q ]} Hd- adjustment 调整；修订；理算〔保险〕
}G eSu|m( adjustment centre 调剂中心
Y1]n^ adjustment lag 调整过程的时间差距；调整时差
8- 2cRs adjustment mechanism 调整机制
=Xo
=Qcr adjustment of loss 亏损调整
:Nz9xD$S5 adjustment process 调整过程；调整程序
C.FI~Z adjustment range 调整幅度
Oil?JI Hq administered exchange rate 受管制汇率
euC &0Ee2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Hv 2De0W administration expenses 行政费用
j KoG7HH administration fee 手续费；行政费
V$ ps> administration in bankruptcy 破产管理
+0OLc2
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gHo?[pS%y administrator 管理人；遗产管理人
;qm
D50:% administrator of the estate 遗产管理人
Y'8?.a]' admission of debt 债项承认书
"1%5, admission of proof 接纳债权证明
EM[WK+9>I{ advance 放贷款项；垫付款项；预支款项；预付款项
DQ r Y*nH advance account 暂支帐目；预付款帐户
RJ d(~1 advance compensation 预付补偿金
Ymg|4 %O@ advance from shareholder 股东垫款
)c)vTZy advance pending reimbursement 预支以待日后付还
s,]z[qB#$ advanced economy 先进经济体系
zx)z/1 advancement 预付；预付财产
+mn ,F}; advances warrant 垫款令
Le\?+h42> advancing 贷出
iv4H#rJ adverse balance 逆差
>U[j]V ] adverse exchange 逆汇
%^ !,t:d advertisement addressed to shareholders 在报章刊登的致股东通告
JU)dr4S? advice for collection 托收通知书
v_De dVhe advice of drawing 提款通知书；汇票通知书
YB2VcF.LU advice of payment 付款通知
JsODzw Advisory Committee [Securities and Futures Commission]
^zQ/mo, Z 谘询委员会〔证券及期货事务监察委员会〕
` Tv[DIVW Advisory Committee on Diversification 经济多元化谘询委员会
"$YJX1u3 affidavit 誓章；遗产申报誓章
[D\k^h affidavit of no receipt 述明无收款的誓章
=w{Z@S(ukz affiliate 联号；联营公司；附属公司
vkri+:S3 affiliated company 附属公司；联号；联营公司
Zcx`SC-0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=`H@% affordability 负担能力
^ G}47( African Development Bank [AfDB] 非洲开发银行
tM'P m after-acquired property 事后取得的财产
=Jyu4j *} after-hours dealing 市后交易
iMDM1}b after-tax profit 税后盈利；税后利润；税后溢利
Xg;}R:g ' agency agreement 代理协议
}khV'6"'| agency expenses 代理机构的开支
~ v|>xqWV agency fee 代理费
2*^j Agency Law 《代理法》
xD~5UER agent 代理人；承销人
YwjKAyLU agent of company 公司代理人
J^Wa8Q;9lX agent's fee 代理人费；经纪费
[J?aD`{#O aggregate 总计；总数；总体数字
hYG6 pTCb aggregate amount 总款额；总额
k Y-N>E: aggregate assets and liabilities 总体资产与负债
Z/D x,zIR aggregate at constant price 按固定价格计算的总体数字
W *),y : aggregate demand 总需求
<^5Z:n!q aggregate gross position 总持仓量
t*1fLumXR aggregate limit 总限额
7`DBS^O]dG aggregate of salaries tax 合计薪俸税
HMh"}I2n aggregate performance 总体表现；总体业绩
%[ Z \S0C aggregate supply 总体供应
T?ZRiR)@ aggregate surplus 总盈余
n'E(y)9| aggregate total 整体总额
f Sa"% 8% aggregate value 总值；合计价值
1S CR.@ k< aggregated basis 合计基准
{tYZt4!{ ^ aggregated net chargeable income 合计应课税入息实额
U@uGNMKR aggregation 合并计算；合计；总和
w"Gm; B4 aggregation of incomes of husband and wife 夫妇入息合并计算
of%Ktm5Qi aggregation of property 财产的总和
RAgg:3^ agio 差价；贴水
C26>BU< 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》
3u*4o=4e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\o*5 《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》
}HFN3cq;C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'h|DO/X~L 《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》
P2#XKG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K8GP@yD]M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P-y jN agreement for a settlement 授产协议
<7/R,\Wg~ agreement for assignment 转让协议
7QiIiWqIWC agreement for sale 售卖协议；买卖协议
`ZyI!" agreement for sale and purchase 买卖协议
/
F4z g3 agreement for the payment of interest 支付利息协议
e> e}vZlX agreement for the repayment of money 还款协议
!>..Q)z agreement of reinsurance 再保险协议
@t Nz Q8 Agricultural Bank of China 中国农业银行
k@ R Dvn air passenger departure tax 飞机乘客离境税
8]/bK5` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v3~? ;f ,l airport tax 机场税
_=F=`xu alcohol duty 酒精税
}ppN k :B alienation 让与；让渡；转让
<Tzrj1"Q3 alimony 生活费；赡养费
D9^h;
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n|Q@UPb/= all risks 全险；综合险
*x@Onj All Sales Record for Stock Market 《股票市场成交报告》
.WA-&b_ Allied Capital Resources Limited 新联财务有限公司
p6>Svcc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8l vV4yb allocation letter 拨款信件
g+vva " allocation of fund 分配款项；预留款项
mHdA2 allocation of profit 利润分配；溢利分配
i&bA2p3+d allocation warrant 拨款令
nP$Ky1y G allotment 分配；配股
v_+{'F allotment notice 股份配售通知；配股通知
@ E7DyU| allotment of shares 股份分配
H<i]V9r allowable 可获宽免；免税的
5F)C jQ allowable business loss 可扣除的营业亏损
jnO9j_CY allowable expenses 可扣税的支出
[1g8*j~L allowance 免税额；津贴；备抵；准备金
zy/@
WFPE allowance for debts 债项的免税额
a*lh)l<KV allowance for depreciation by wear and tear 耗损折旧免税额
K X ,S allowance for funeral expenses 殡殓费的免税额
;=) k<6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
wh$sn:J allowance for repairs and outgoings 修葺及支出方面的免税额
naG=Pq < allowance to debtor 给债务人的津贴
?+@n3]`0 alteration of capital 资本更改
Lb:g4A" alternate trustee 候补受托人
]!?;@$wx amalgamation 合并
e ^6)Zz1\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e$<0
7Oc ambit of charges 征税范围；收费范围
bh,[ 3X% amended valuation 经修订的估值
4tRYw0f47 American Commodities Exchange 美国商品交易所
k]F[>26k American Express Bank Limited 美国运通银行
h \fj BDU^ American Stock Exchange 美国证券交易所
^ Edfv5 amortization 摊销
+\d56j+D amount due from banks 存放银行同业的款项
I8hz( 2jI amount due from banks abroad 存放海外银行同业的款项
Aza /6OL amount due from holding companies 控股公司欠款
dk[!V1x4\ amount due from local banks 存放本港银行同业的款项
yj 3cyLXw amount due to banks 银行同业的存款
5d Eh7XL amount due to banks abroad 海外银行同业的存款
T*Y~\~Jhu amount due to holding companies 控股公司存款
[kVS
O amount due to local banks 本港银行同业的存款
a!6{:8Zi0 amount due to outport banks 外埠银行同业的存款
deBY5| amount for note issue 发行纸币的款额
q/4J.j L amount of bond 担保契据的款额
9UdM`v)( amount of consideration 代价款额
rK' L6o amount of contribution 供款数额
=upeRY@u5 amount of indebtedness 负债款额
u^@f&BIG]: amount of principal of the loan 贷款本金额
X9v.1s, amount of rates chargeable 应征差饷数额
> kG GR amount of share capital 股本额
-; s| amount of sums assured 承保款额
xI #9 amount of variation 变动幅度
!#], hok8X amount of vote 拨款数额
oR)Jznmi} amount payable 应付款额
;#g"( amount receivable 应收款额
U6glp@s Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q|S.R1L^ analysis 分析
\FQRNj?'_ ancillary risk 附属风险
jFQ Q`O V annual account 周年帐目；周年帐目报表；年度决算；年结
2V-
16Q'% annual accounting date 年结日期
! E<[JM annual allowance 每年免税额；年积金；年度津贴；年津
(5$!MUS~9 annual balance 年度余额
EU2$f annual disposable income 每年可动用收入
|7'df &CA annual estimates 周年预算
*v;2PP[^ annual fee 年费
CM/H9Kz. annual general meeting 周年大会
$O&b`` annual growth rate 年增率；每年增长率
9&-dTayIz annual long-term supplement 长期个案每年补助金
zqim R#u annual pensionable emolument 可供计算退休金的年薪
cvn@/qBq*t annual report 年报
"%`1 ]Fr Annual Report on the Consumer Price Index 《消费物价指数年报》
1{)5<!9! l annual return 周年报表；周年申报表；每年报税表格
K[ I=6 Annual Return Rules 《周年报表规则》
N]>=p.#j annual review of consumer prices 每年消费物价回顾
zGb|) A~, annual roll-forward basis 逐年延展方式
F+YZE[h% annual salary 年薪
e(]!GA annual statement 年度报表；年度决算表
\j@OZ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
1!xQ=DU" annuitant 年金受益人
6dq(T_eG annuity 年金
ne >pOK<vZ annuity contract 年金合约
Nyku4r0 annuity on human life 人寿年金
l5S aT,% antecedent debt 先前的债项
)Kc<j!8- [ ante-dated cheque 倒填日期支票
9'fQHwsJ anticipated expenditure 预期开支
Bd! bg|uO* anticipated net profit 预期纯利
Z^b Q^zk- anticipated revenue 预期收入
>6ni")Q9 anti-inflation measure 反通货膨胀措施
D$w6V anti-inflationary stance 反通货膨胀立场
v,FU^f-' apparent deficit 表面赤字
0M_ DB= apparent financial solvency 表面偿债能力
3 ]5^r} apparent partner 表面合伙人
#3i3 G(mQ application for personal assessment 个人入息课税申请书
[;n9:Qxf application of fund 资金应用
G?L HmTHg application to release as liquidator and to destruct the books of accounts and documents
q$0* b]=E 申请免除清盘人职务及毁灭帐簿与文件
.p<:II :6 appointed actuary 委任精算师
nD_ GL appointed auditor 委任核数师；委任审计师
|U:k, YH appointed trustee 委任的受托人
@x*c1%wg appointer 委任人
L7n D| apportioned pro rata 按比例分摊
L O}@dL apportionment 分配；分摊
rMdt:` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?h$NAL? apportionment formula 分摊方程式
ef 8s<5"4 apportionment of estate duty 遗产税的分摊
{DV_* 5 appraisal 估价；评估
\T 4v|Pw\ appreciable growth 可观增长
B{QBzx1L9c appreciable impact 显着影响
T;Lkaxsn appreciable increase 可观增长
5Mro Nr appreciation 增值；升值
H9'$C/w appreciation against other currencies 相对其他货币升值
8H%;W U9- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iN bIp"W appreciation tax 增值税
}5ret appropriation 拨款；拨用；拨付
vNyf64) appropriation account 拨款帐目
D>`xzt '.6 Appropriation Bill 拨款法案
/j #n appropriation-in-aid system 补助拨款办法
Gj1&tjK approved assets 核准资产
0\X\iz Q5 approved basket stock 认可一篮子证券
d6Ht2 approved budget 核准预算
`LrHKb
a P approved charitable donation 认可慈善捐款
P}Gj %4/G approved charitable institution 认可慈善机构
M,j U}yD3 approved currency 核准货币；认可货币
%:M ^4~dc approved estimates 核准预算
${<%" hR$ approved estimates of expenditure 核准开支预算
W =D4r approved overseas insurer 核准海外保险人
216 RiSr* approved overseas trust company 核准海外信托公司
TJ2=m 9Z approved pooled investment fund 核准汇集投资基金
{0[tNth'h approved provident fund scheme 认可公积金计划
y%&q/tk approved provision 核准拨款
S 8 kCp ; approved redeemable share 核准可赎回股份
'F/~o1\. approved regional stock 认可地区性证券
5VfyU8)7X approved retirement scheme 认可退休金计划
{0L1X6eg approved subordinated loan 核准附属贷款
`xKp%9 arbitrage 套戥；套汇；套利
T.])diuvj- arbitrageur 套戥者；套汇者
YX!{P=Ua arbitrary amount 临时款项
n7zm>& arrangement 措施；安排；协定
R "-mKT} arrears 欠款
^PDJ0k/u1 arrears of pay 欠付薪酬
Me r/G2#& arrears of revenue 逾期未收税款；逾期未收的帐项
$[Sc0dzJ articles of association 组织章程；组织细则；组织章程细则
+cJL7=V& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8+~
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wy<\Tg^J "Asia Clear" “亚洲结算系统”
b(,M1.[qt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zN[hkmh Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
LGq'WU31:) Asian Development Fund [ADF] 亚洲发展基金
DF &(8NoX~ Asian dollar bond 亚洲美元债券
oK9( / v Asian dollar market 亚洲美元市场
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$O]E u! Asian dollar rate 亚洲美元利率
Z-$[\le Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$POu\TO Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)cW#Rwu_A4 asked price 沽盘；喊价；索价；卖方报价
gt\E`HB8E assessable income 应评税入息
3$9s\<j assessable loss 应评税亏损
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assessable profit 应评税利润
l3 {-z4mw assessable value 应评税值
?U%q Pv: assessed profit 估定利润
?1* cO:O assessed value 经评估价值
8Q.T g. assessment 评税；评定；估价；评税单
])[[ V!1 assessment number 评税编号；估价编号
OyStq i assessment of additional tax 补加税评税
)\1QJ$-M& assessment of performance 业绩评估；实绩评价
KKb,d0T[ Assessor 评税主任
46}g7skD asset price bubbles 资产价格泡沫
.O DU asset-backed securities 具资产保证的证券
y;4OY assets accretion 资产增值
4(#'_jS assets and liabilities 资产与负债
1NbG>E#Ol assets betterment statement 资产递增表；资产改进表
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nG3]{z assets lending 实物放款；有抵押贷款
%2}-2}[> assets of the company passing on the death 死者去世时转移的公司资产
ADz ^\ assets pledged as security for liabilities 用作负债抵押的资产
fZ6MSAh assets portfolio 资产投资组合
|5X^u+_ assets price 资产价格
jSJqE _ 1 assets quality 资产质素
y|jl[pyg) assets realization 资产变现
[ZN tCnv assets refinancing arrangement 资产再集资安排
zKyyU}LHH assets securitization 资产证券化
b10cuy|a/X assets situated outside Hong Kong 在香港以外地方的资产
t l[Uw[ assets stripping 削减资产；拆卖资产
P:hBt\5B assets value 资产值
U2ohHJ`` assignee 承让人
({ +!`}GY assignment 转让；转让书；转让契
/ ?wt F4 assignment of interest 权益转让
nyX2|m& assignment of letters patent and trade mark 专利证书及商标转让
FXpJqlhNv assignment of property 物业转让；物业转让书
TCMCK_SQL assignment right 转让权
Oz w.siD assignor 转让人
I!ED?n associate 有联系的人；有关连人士；相联者；合伙人；联系人
<!&[4-;fU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
HNb/-e ," associate member 附属会员
S%$ }( associated body corporate 相联法人团体
^8]NxV@l associated company 相联公司；联属公司
)~ & CvJ associated corporation 相联法团
aKJwofD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
L{#IT. 公认会计师公会〔英国〕
%gInje Association of Futures Exchange Brokers 香港期货经纪协会
/R G:W0=K Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<h!_>:2L association of underwriters 承保人组织
=R^%(Py assumption of control 接管
O24m;oHM assurance 担保；保险；转易；转易书
99]R$eT8 assurance of interest 权益的转易
'HO$C, 1] at 19XX price 按一九ＸＸ年价格计算
kAKK bmE at a discount 按赔价计算；按贴水价格计算；打折扣
d .[8c=$ at a premium 按溢价计算；按升水价格计算
#? RU;1)Cw at call 通知付款；按通知
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at constant market price 按固定市价计算
_1!7V 3|^ at constant price 按固定价格计算
xn? a. 3b' at cost 按成本计算
bc* X/). at current market price 按当时市价计算；按现时市价计算
*~2, /D at current price 按当时价格计算；按现时价格计算
2d>z1%' at factor cost 按要素成本计算；按生产要素成本计算
H(H<z,$}T at money-of-the-day price 按付款当日价格计算
Oylf<&knF\ at or better 按指定或较佳价位〔买卖指令〕
M#ZcY at par 按面值计算；平价
#9=Vg at sight 见票即付
c\/=iVw, at the close 按收市盘
:v YYfs& at the opening 按开市盘
E}%B;"b/Tj attestation 见证；见证条款
{Je[ZQ$ at-the-money option 平价期权
?) /#+[xa attorney 受权人；受托代表人
W= ig.- attornment 新拥有人承认书
<'}YyU= attributable profit 可归属利润
*HU &4E\a attributable share value 可归属股份价值
#`~C)= - Auckland Stock Exchange 奥克兰证券交易所
+ <'Ev ~ auction 拍卖
-TLlwxc^% auctioneer 拍卖商
I"xo *} audit 审计；核数
BIH-"vTy Audit Commission 审计署
O6@j &*jS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,1hxw< sNR 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〕
f@6QvkIa audit review 帐目审查
e*sfPH t Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HsxVZ.dS audited account 审计帐目；经审计的帐目
=WyDp97@+ audited annual account 经审计的周年帐目
%Wg'i!?cB audited balance sheet 经审计的资产负债表
C:GK,?!Jn' auditor 核数师；核数主任；审计师
9U7nKJ+iby auditor's certificate 核数师证明书；审计师证明书
,t3wp#E2# auditor's report 核数师报告；审计师报告
G%Bj hpL Aussie bond 澳元债券
OwuE~K7b{ austerity budget 紧缩预算
aasoW\UG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
FOb0uj=(v Australia All Ordinaries Index 澳洲所有普通股票指数
c7 ? _46 J Australian Dollar [AUD] 澳元
O8^A5,2@3> Australian Options Market 澳大利亚期权市场
,yC-+VL Australian Securities Commission 澳洲证券事务监察委员会
#OZ>V3k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
N>Xo_-QCY Australian Stock Exchange 澳大利亚证券交易所
\TIT:1 Austrian Schilling [ATS] 奥地利先令
j
'FVz& authentication 认证；鉴证
?}qttj authority to purchase 委托购买证；委购书
'|ad_M authorization 认可；核准；授权；授权书
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authorization by direction 指示授权
?llXd 4 authorization by instruction 指令授权
yZAS# ko}} authorization by warrant 令状授权
y+Ra4G#/} authorization of unit trust 单位信托的认可
z Eq GD2" authorized agent 指定代理人
57aXQ8u{ authorized capital 法定资本
XFg 9P}" authorized clerk 出市员
9y6-/H
, authorized dealer 认可交易商
,y1PbA0m authorized financial institution 认可财务机构
#
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Qd)q([ authorized fund house 获授权的基金公司；认可基金公司
uOKCAqYa authorized institution 认可机构
md=TjMaY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
JELT o u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\$R_YKGf1G authorized insurer 获授权保险人；获认可承保人
IO wj>t authorized investment 特准投资项目
o\BOL3H authorized person 获授权人
LI'6R= authorized representative 获授权代表
A_V] yP authorized share capital 法定股本
]E7F /O/. automated quotation system 自动报价系统
2uz W+D6J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
j~"Q3P;V 自动交易系统〔香港期货交易所有限公司〕
'SO %)B automatic adjustment mechanism 自动调整机制
:8I9\eet3 automatic adjustment system 自动调整系统
9FoHD Automatic Clearing House 自动票据交换所
Ha(c'\T (\ automatic exchange rates accumulation system 自动化汇率累集系统
dW_KU} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
09|K>UC)v automatic teller machine [ATM] 自动柜员机
imo$-}A autopay 自动转帐
#TeG-sFJg@ available assets 可用资产
B3: ez
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B#exHf8 available profit 可用利润
%}[i'rT> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A mvEf average 平均；平均数；海损
}\hVy(\c average basic salary 平均基本薪金
$> G8_q average consumer expenditure 平均消费开支；一般消费开支
'g6\CZw(# average cost 平均成本
m]; ]7uB5= average cost of land production 增辟土地平均成本
,ly\Ka?zO average daily turnover 平均每日成交额
,bXe<L) average daily wage rate 平均每日工资率
}bs+-K average expenditure pattern 平均开支模式
YA ''2Ii average growth rate 平均增长率
kd>hhiz| average net fixed assets 固定资产平均净值
j1^I+j) average of relatives 相对价格平均数
k@\ iGqo average price 平均价格
VX]. 3=T8 average propensity to consume 平均消费倾向；一般消费倾向
>i_ 2OV average propensity to save 平均储蓄倾向；一般储蓄倾向
\}+_Fo/ average rate 平均率
XQ#;Zs /l average revenue 平均收入；平均收益
P !AEf#1 average stock 平均库存；平均存货
Ld\R:{M" average yearly rent 平均年租
aL*&r~`&e' avoidance of double taxation 避免双重课税
j -0z5|*KE avoidance of tax 避税
