A:
4>8'.8S A share Ａ股；甲类股份
"0A !fRI ~ abatement of tax 减税；减扣免税额
JlN <w ABN AMRO Bank N.V. 荷兰银行
P<gr=& above-the-line expenditure 线上项目支出；经常预算支出
%N-f 9o8 above-the-line receipt 线上项目收入；经常预算收入
U kXf) ABSA Asia Limited 南非联合亚洲有限公司
/M8&` absolute change 绝对数值变更
]$a,/Jt absolute expenditure 实际开支
N[dv
absolute guideline figure 绝对准则数字
b!-F!Lq/+0 absolute interest 绝对权益
5"&{Egc_ absolute order of discharge 绝对破产解除令
;K<W<v5m0N absolute profit margin 绝对利润幅度
N2S7= `5/T absolute value 实值；绝对值
roG f
& absolutely vested interest 绝对既得权益
n g?kl|VG absorbed cost 已吸收成本；已分摊成本
_0]{kB.$_ absorption 吸收；分摊；合并
B[6y2+6$0 absorption rate 吸收率；摊配率；分摊率
.6nNqGua1 ACB Finance Limited 亚洲商业财务有限公司
C
Ejf&n acceptable form of reciprocity 合理的互惠条件
ax+P) yz acceptable rate 适当利率；适当汇率
h"+|)'*n acceptance agreement 承兑协议
OQ m-BL acceptance for honour 参加承兑
FYu=e?L acceptor 承兑人；接受人；受票人
ZAcW@xfb acceptor for honour 参加承兑人
By-A1|4Cp` accident insurance 意外保险
QO%#.s Accident Insurance Association of Hong Kong 香港意外保险公会
~Uw<E:?v accident insurance scheme 意外保险计划
~$3X>?Q accident year basis 意外年度基准
V$ XCe accommodation 通融；贷款
4{oS(Vl! accommodation bill 通融票据；空头票据
Yy:Q/zw o accommodation party 汇票代发人
%o 9;jX account balance 帐户余额；帐户结余
/SDDCZ`;|c account book 帐簿
XT
' v7 account collected in advance 预收款项
MX{p)(HW account current book 往来帐簿
.V:H~ account of after-acquired property 事后取得的财产报告
$x %VUms account of defaulter 拖欠帐目
XQ]5W(EP account payable 应付帐款
LxC"j1wfl account payee only [A/C payee only] 只可转帐；存入收款人帐户
!F&Ss|( } account receivable 应收帐款
Oh mi(s
account receivable report 应收帐款报表
cfEi] account statement 结单；帐单；会计财务报表
2m/=0sb\{ account title 帐户名称；会计科目
'v*Y7zZ#K accountant's report 会计师报告
.U:D uyT Accountant's Report Rules 会计师报告规则
[J.-gN$X@ accounting and auditing procedure 会计与审计程序；会计与核数程序
zS ##YR Accounting Arrangements 《会计安排》
+W P accounting basis 会计基础
m!-,K 8 accounting by Official Receiver 破产管理署署长呈交的帐目
H7"m/Bia Accounting Circular 《会计通告》
<_"^eF+fZ accounting class 会计类别
E1e#E3Yq}s accounting date 记帐日期；会计结算日期
" %)zT H accounting for money 款项核算
:7+E
fu Accounting Officer 会计主任
$'2yPoR accounting period 会计报告期；会计期
p;VHg accounting policy 会计政策；会计方针
L3g}Z1<!$ accounting practice 会计惯例
s!d"(K9E accounting principle 会计准则
4d*=gy% accounting record 会计记录
H/Fq'FsQB accounting report 会计报告
!@x'?+
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#D-L>7,jA Accounting Society of China 中国会计学会
qs]7S^yw accounting statement 会计报表
$`&u u accounting system 会计制度；会计系统
}.UE< >OX accounting transaction 会计事项；帐务交易
iX{Lc+u 3 accounting treatment 会计处理
_DK%- ,Spu accounting year 会计年度
f;;(Q-. accretion 增值；添加
<" "
fJ `7 accrual 应计项目；应累算数目
D<2| &xaR accrual basis 应计制；权责发生制
.l- >O-= accrual basis accounting 应计制会计；权责发生制会计
:>K=kZ=k accrue 应累算；应计
Ws ;}D}+ accrued benefit 应累算利益
aQK>q. t accrued charges 应计费用
)` ZTu -| accrued cumulative preference share dividend 应累算的累积优先股股息
jHxg(] accrued expenses 应累算费用
5`B ! 1 accrued interest payable 应付利息；应计未付利息
qd FYf/y accrued interest receivable 应收利息；应计未收利息
)NwIEk>Tf accrued right 累算权益
|hprk-R*OH accruing profit 应累算的利润
k2xOu9ncEj accumulated fiscal reserve 累积财政储备
8W|qm;J98 accumulated profit 累积利润；滚存溢利
|lijnfp accumulated reserve 累积储备
: _>/Yd7-& accumulation of surplus income 累积收益盈余
D:gskK+o6M acquired assets 既得资产
iJza zQ acquisition 收购；购置；取得
Z~VSWrw3 acquisition cost 购置成本
gt1W_ C\ acquisition expenses 购置费用
+ W ?
/ A] acquisition of 100% interest 收购全部股权
fr1/9E; acquisition of control 取得控制权
OI9V'W$ acquisition of fixed assets 购置固定资产
q+/c+u?=^ acquisition of shell “买壳”
W7a aL acquisition price 收购价
1{sf Dw[s act of God 天灾
/OpVr15 acting partner 执事合伙人
4q`$nI Bi active market 买卖活跃的市场；交投畅旺的市场；旺市
(\ ze
T5 active partner 积极参与的合伙人
P-?ya!@" active trading 交投活跃
y/ #{pyJ actual circulation 实际流通
*jps}uk< actual cost 实际成本
TqM (I[J7\ actual expenditure 实际开支；实际支出
R~$W actual income 实际入息；实际收入；实际收益
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t7}# actual market 现货市场
:n:Gr? actual price 现货价；实际价格
<MlRy%3Z actual profit 实际利润
| d* K'+ actual quotation 实盘；实际价位；实际报价
'= _}& actual year basis 按实际年度计算
]Y'oxh actuals 实货
|uT&`0T'e` actuarial investigation 精算调查
Kzw )Q actuarial principle 精算原则
H
h4G3h0 actuarial report 精算师报告
F] hKi`@ Actuarial Society of Hong Kong 香港精算学会
s :j "8ZH actuarial valuation 精算师估值
==[a7|q actuary 精算师
9}{i8
< $= ad referendum agreement 暂定协议；有待覆核的协定
*;~*S4/P ad valorem duty 从价税；按值征税
'[ZRWwhr
ad valorem duty system 从价税制
a$7}_kb ad valorem fee 从价费
?G [<~J3-E ad valorem tariff 从价关税
@?A 39G{ additional allowance 额外免税额
f3>8ZB4 additional amount for unexpired risk 未过期风险的额外款额
@iZ"I i &+ additional assessable profit 补加应评税利润
Cz2OGM*mz? additional assessment 补加评税
*uAsKU additional commitment 额外承担
wL'tGAv additional commitment vote 额外承担拨款
qYHAXc}$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^rI< }cfR additional dependent parent allowance 供养父母额外免税额
.:KZ8'g3} additional provision 额外拨款
g.v)qB additional stamp duty 附加印花税
nw k66o:| additional tax 补加税罚款；补加税款
>9o(84AxIH Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/qW5M4.w adjudged bankrupt 被裁定破产
17Q1X a adjudicated bankrupt 裁定破产人
:>U2yI adjudication fee 裁定费；评定印花税额手续费；评估契据费
%z6.}4h adjudication of bankruptcy 裁定破产；宣告破产
'1lr "}"Q+ adjudication of insolvency 裁定无力偿还债务
5 } 9}4e adjusted actual 经调整的实数；调整后的实数
X]J]7\4tF\ adjusted current assets 经调整的流动资产；调整后的流动资产
7gR8Wr ^ adjusted figure 经调整的数字；调整后的数额
=(f+geA"hm adjusted liabilities 经调整的负债；调整后的负债
'E2\e!U/ adjusted loss 经调整的亏损；调整后的亏损
e Ir|% 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
W|K"0ab adjusted profit 经调整的利润；调整后的利润
:/N/u5 .] adjusted surplus 经调整的盈余额；调整后的盈余额
&C eG4_Mi adjusted value 经调整的价值；调整后的价值
7q&//*%yF adjustment 调整；修订；理算〔保险〕
9]AiaV9 adjustment centre 调剂中心
*t{$GBP adjustment lag 调整过程的时间差距；调整时差
i,Yq
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_c=[P@ adjustment of loss 亏损调整
h&3*O[` adjustment process 调整过程；调整程序
Ex'6 WN~kD adjustment range 调整幅度
%[:\ZwT,- administered exchange rate 受管制汇率
M
<o y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
({#9gTP2b administration expenses 行政费用
xkIRI1*! administration fee 手续费；行政费
x.r OP_rs administration in bankruptcy 破产管理
(R _#lRaQ administration order 遗产管理令
[C
PgfVz administrator 管理人；遗产管理人
H[ 6L! administrator of the estate 遗产管理人
tn-_3C admission of debt 债项承认书
m_Owe/BC#m admission of proof 接纳债权证明
:"+/M{qz advance 放贷款项；垫付款项；预支款项；预付款项
%RE-_~GF advance account 暂支帐目；预付款帐户
wD}ojA&DU advance compensation 预付补偿金
D ];%Ey advance from shareholder 股东垫款
,6,sz]3- advance pending reimbursement 预支以待日后付还
3/P# 2&jt advanced economy 先进经济体系
z~TG ~_s advancement 预付；预付财产
;P9P2&c8c advances warrant 垫款令
h)[{{JSf advancing 贷出
=yv_i]9AN adverse balance 逆差
s? /#8 ` adverse exchange 逆汇
~f&lQN'1 advertisement addressed to shareholders 在报章刊登的致股东通告
;b=3i T-2" advice for collection 托收通知书
box(FjrZE advice of drawing 提款通知书；汇票通知书
( f DA advice of payment 付款通知
*u$MqN Advisory Committee [Securities and Futures Commission]
c d8~y 谘询委员会〔证券及期货事务监察委员会〕
tAfd bt Advisory Committee on Diversification 经济多元化谘询委员会
xtef1 8i> affidavit 誓章；遗产申报誓章
1Ih.?7} affidavit of no receipt 述明无收款的誓章
I\JJ7/S`t affiliate 联号；联营公司；附属公司
5!2^|y4r affiliated company 附属公司；联号；联营公司
*Mf; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
oVPtA@ affordability 负担能力
<eU28M?\ African Development Bank [AfDB] 非洲开发银行
FN pMu3Q after-acquired property 事后取得的财产
+@]b}W after-hours dealing 市后交易
t:tT Zh after-tax profit 税后盈利；税后利润；税后溢利
=%, ;=4w agency agreement 代理协议
ITj0u&H: agency expenses 代理机构的开支
c[:OK9TH agency fee 代理费
SG1o< #> Agency Law 《代理法》
$dAQ'\f7 agent 代理人；承销人
HC0q_%j agent of company 公司代理人
aa8xo5tIp agent's fee 代理人费；经纪费
gxEa?QH aggregate 总计；总数；总体数字
-!uut7Z| aggregate amount 总款额；总额
YNc] x> aggregate assets and liabilities 总体资产与负债
P+iZ5S\kL= aggregate at constant price 按固定价格计算的总体数字
6LUO aggregate demand 总需求
c}iVBN6~.< aggregate gross position 总持仓量
yc.Vm[! aggregate limit 总限额
UGuEZ-r aggregate of salaries tax 合计薪俸税
V[f-Nj Kf aggregate performance 总体表现；总体业绩
+u%^YBr aggregate supply 总体供应
UUy%:t aggregate surplus 总盈余
<3dmY= aggregate total 整体总额
)i&z!|/2 aggregate value 总值；合计价值
e0O2 >w aggregated basis 合计基准
Z% 3] aggregated net chargeable income 合计应课税入息实额
Ekx 3GM_] aggregation 合并计算；合计；总和
cE}R7,y aggregation of incomes of husband and wife 夫妇入息合并计算
z? $F2+f& aggregation of property 财产的总和
{HKd="%VG agio 差价；贴水
G}aw{Vbg_ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
# Ny
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WVc3C-h, 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
v?zA86d_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xaO9?{O 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
TJ@@k SSbl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3F' {JP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H`/Q hE agreement for a settlement 授产协议
W=T3sp V agreement for assignment 转让协议
KlMrM% ;y agreement for sale 售卖协议；买卖协议
%}
WSw~X agreement for sale and purchase 买卖协议
/\L|F?+@ agreement for the payment of interest 支付利息协议
jU2Dpxkt agreement for the repayment of money 还款协议
%Gp%l agreement of reinsurance 再保险协议
Jz D
Mx? Agricultural Bank of China 中国农业银行
W:q79u yX air passenger departure tax 飞机乘客离境税
;Ee!vqD2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
S pxkB! airport tax 机场税
c$),/0td| alcohol duty 酒精税
{6 %vmMbJ alienation 让与；让渡；转让
Fj\}&H*+ alimony 生活费；赡养费
%,$Ms?,n` All Ordinaries Index [AOI] 所有普通股指数
t3ua5xw all risks 全险；综合险
u P<w rlW All Sales Record for Stock Market 《股票市场成交报告》
5urM,1SQ@ Allied Capital Resources Limited 新联财务有限公司
wjk-$p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sS 5 ]d8
allocation letter 拨款信件
Rk2V[R.`S allocation of fund 分配款项；预留款项
|FZ)5 allocation of profit 利润分配；溢利分配
74YMFI allocation warrant 拨款令
Q3MG+@) S allotment 分配；配股
D"o}X TH allotment notice 股份配售通知；配股通知
y=i_:d0M allotment of shares 股份分配
?! >B}e&, allowable 可获宽免；免税的
|4uH allowable business loss 可扣除的营业亏损
\\F^uM7, allowable expenses 可扣税的支出
<. j `n allowance 免税额；津贴；备抵；准备金
OE87&Cl"{t allowance for debts 债项的免税额
'>[l1<d!G allowance for depreciation by wear and tear 耗损折旧免税额
CW*Kd t allowance for funeral expenses 殡殓费的免税额
] H8CVue allowance for inflation 为通货膨胀而预留的款项；通胀准备金
UpL1C~& allowance for repairs and outgoings 修葺及支出方面的免税额
BrYU*aPW; allowance to debtor 给债务人的津贴
,4oYKJ$+h alteration of capital 资本更改
x2p}0N alternate trustee 候补受托人
E"!I[ amalgamation 合并
yM$@*od ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hn9'M!*:O ambit of charges 征税范围；收费范围
(_G&S~@. amended valuation 经修订的估值
[+0rlmB American Commodities Exchange 美国商品交易所
Va^Y3/ American Express Bank Limited 美国运通银行
Z;kRQ American Stock Exchange 美国证券交易所
)1Rn;(j9Re amortization 摊销
QC7Ceeh]4 amount due from banks 存放银行同业的款项
xU$A/!oK amount due from banks abroad 存放海外银行同业的款项
Wbo{v r[2+ amount due from holding companies 控股公司欠款
y SP1,xq amount due from local banks 存放本港银行同业的款项
L/Cp\|~ O amount due to banks 银行同业的存款
L[\m{gN amount due to banks abroad 海外银行同业的存款
n 1OxT"tD amount due to holding companies 控股公司存款
. kpL?_ amount due to local banks 本港银行同业的存款
l` 9<m L amount due to outport banks 外埠银行同业的存款
SS?^-BI amount for note issue 发行纸币的款额
&phers amount of bond 担保契据的款额
/BB(riG amount of consideration 代价款额
^V sX9 amount of contribution 供款数额
~!( (?8" amount of indebtedness 负债款额
+2%ih ! amount of principal of the loan 贷款本金额
lSv?!2 amount of rates chargeable 应征差饷数额
2E~WcB amount of share capital 股本额
W.OcmA>x amount of sums assured 承保款额
5W/!o&x~7 amount of variation 变动幅度
_`yd"0 Ux amount of vote 拨款数额
pME17 af amount payable 应付款额
,|hM`<" ? amount receivable 应收款额
,lK= m~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z3!j>X_ w analysis 分析
U ObI&*2 ancillary risk 附属风险
`"CIy_m annual account 周年帐目；周年帐目报表；年度决算；年结
)eFXjn HN annual accounting date 年结日期
$hexJzX annual allowance 每年免税额；年积金；年度津贴；年津
~B!O
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9kmEg$WM annual disposable income 每年可动用收入
0zrgK;9 annual estimates 周年预算
DG&
({vy annual fee 年费
(XtN3FTY annual general meeting 周年大会
eQh@.U*S) annual growth rate 年增率；每年增长率
] IbX< annual long-term supplement 长期个案每年补助金
{"X n` @Y annual pensionable emolument 可供计算退休金的年薪
b~;gj ^ annual report 年报
[RtTi <F^ Annual Report on the Consumer Price Index 《消费物价指数年报》
h2kb a6rwk annual return 周年报表；周年申报表；每年报税表格
ovv<7` Annual Return Rules 《周年报表规则》
.FUws annual review of consumer prices 每年消费物价回顾
VO#x+u]/ annual roll-forward basis 逐年延展方式
D$C >ZF annual salary 年薪
D^cv
8 8< annual statement 年度报表；年度决算表
N$1ZA)M Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
lJaR,, annuitant 年金受益人
/.1c <! annuity 年金
cM&5SyxiuE annuity contract 年金合约
~JjL411pG annuity on human life 人寿年金
2'O2n]{ antecedent debt 先前的债项
EfxW^zm) ante-dated cheque 倒填日期支票
C:S*j u K anticipated expenditure 预期开支
x*}41;j}C anticipated net profit 预期纯利
wf 47Ul x anticipated revenue 预期收入
A*d Pw. anti-inflation measure 反通货膨胀措施
}j=UO*| anti-inflationary stance 反通货膨胀立场
&)UZ9r`z apparent deficit 表面赤字
oNW.-g NT apparent financial solvency 表面偿债能力
uSnG= tB apparent partner 表面合伙人
0 p 6 application for personal assessment 个人入息课税申请书
t%@sz application of fund 资金应用
a=(D`lQ8 application to release as liquidator and to destruct the books of accounts and documents
@qP
uYFnw 申请免除清盘人职务及毁灭帐簿与文件
N?cvQR{r9 appointed actuary 委任精算师
S0,q@L V appointed auditor 委任核数师；委任审计师
!*2cK>` appointed trustee 委任的受托人
K%NNw7\A appointer 委任人
gc~nT/lfK apportioned pro rata 按比例分摊
Z)
nB apportionment 分配；分摊
sVdn>$KXk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0,~f"Dyqy apportionment formula 分摊方程式
iuxI$
apportionment of estate duty 遗产税的分摊
l%vX$Kw appraisal 估价；评估
I r%L%MuR] appreciable growth 可观增长
f
uzz3# appreciable impact 显着影响
)`,|| sQ appreciable increase 可观增长
f3,qDbQyJ appreciation 增值；升值
> Z0F n appreciation against other currencies 相对其他货币升值
xJCMxt2Y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X[' VZz7 appreciation tax 增值税
E
P1f6ps appropriation 拨款；拨用；拨付
71euRIW'5 appropriation account 拨款帐目
Be ~__pd Appropriation Bill 拨款法案
N=Q<mj;, appropriation-in-aid system 补助拨款办法
9f UD68Nob approved assets 核准资产
b0 2V#m;Z approved basket stock 认可一篮子证券
D~~"wos approved budget 核准预算
I,[njlO: approved charitable donation 认可慈善捐款
Jo%`N#jG approved charitable institution 认可慈善机构
g .L~Z1- approved currency 核准货币；认可货币
^\<nOzU? approved estimates 核准预算
\X3Q,\H
@ approved estimates of expenditure 核准开支预算
JONfN b+ approved overseas insurer 核准海外保险人
X#;n Gq)5 approved overseas trust company 核准海外信托公司
4XL$I*;4 approved pooled investment fund 核准汇集投资基金
z L8Z8eh"> approved provident fund scheme 认可公积金计划
"LwLTPC2 approved provision 核准拨款
' 6^+|1 approved redeemable share 核准可赎回股份
Z;= h= approved regional stock 认可地区性证券
;v#BguM approved retirement scheme 认可退休金计划
_H{6{!=y approved subordinated loan 核准附属贷款
&xhwx>C`K arbitrage 套戥；套汇；套利
p\;\hHai arbitrageur 套戥者；套汇者
jl-2 )< arbitrary amount 临时款项
Whoqs_Mm{ arrangement 措施；安排；协定
qV;E% XkkS arrears 欠款
Lzr&Q(mL arrears of pay 欠付薪酬
F~bDA~ arrears of revenue 逾期未收税款；逾期未收的帐项
v,T :V#f^ articles of association 组织章程；组织细则；组织章程细则
|uUGvIsXn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#%Hk-a=>)# ascertainment of profit 确定利润
=g.R?H8cj5 "Asia Clear" “亚洲结算系统”
o7gY j\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w\V1pu^6@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_#\e5bE=Z Asian Development Fund [ADF] 亚洲发展基金
fyt ODsb> Asian dollar bond 亚洲美元债券
n>t&l8g%g Asian dollar market 亚洲美元市场
7Sha u%2C Asian dollar rate 亚洲美元利率
Dx)>`yJk$; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{ ^J/S}L] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V /.Na(C~ asked price 沽盘；喊价；索价；卖方报价
}Z="}Dg|T assessable income 应评税入息
<bSG|VqnH assessable loss 应评税亏损
)2z<5 ` assessable profit 应评税利润
&7\=J w7w assessable value 应评税值
h.Y&_=Gc assessed profit 估定利润
ddTsR assessed value 经评估价值
lF[m*}l assessment 评税；评定；估价；评税单
D =+md assessment number 评税编号；估价编号
nrBp q assessment of additional tax 补加税评税
} Z/[ " assessment of performance 业绩评估；实绩评价
uOQ!av2"Rf Assessor 评税主任
RGu`Jk asset price bubbles 资产价格泡沫
H bI'n,+ asset-backed securities 具资产保证的证券
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v 9,<2 assets and liabilities 资产与负债
H^M fj!S assets betterment statement 资产递增表；资产改进表
5VS};&f assets lending 实物放款；有抵押贷款
Ie<H4G5Vh assets of the company passing on the death 死者去世时转移的公司资产
vU,V[1^a assets pledged as security for liabilities 用作负债抵押的资产
&6feR#~A assets portfolio 资产投资组合
bUzo> fm_ assets price 资产价格
, 59G6o assets quality 资产质素
tG7F!um( assets realization 资产变现
6N49q -.Lg assets refinancing arrangement 资产再集资安排
DX2_} |$! assets securitization 资产证券化
SD/=e3 assets situated outside Hong Kong 在香港以外地方的资产
|D% O`[k+ assets stripping 削减资产；拆卖资产
$#z-b @s=B assets value 资产值
{ 4 n assignee 承让人
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assignment 转让；转让书；转让契
8t;vZ& assignment of interest 权益转让
_ez*dE% assignment of letters patent and trade mark 专利证书及商标转让
@Ojbu@ A assignment of property 物业转让；物业转让书
$+k|\+iJ assignment right 转让权
z|F38(%JJN assignor 转让人
> `1K0?_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
&%UZ"CcA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<~ Dq8If associate member 附属会员
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z[Zi associated body corporate 相联法人团体
3 < A ? associated company 相联公司；联属公司
`K7UWtp associated corporation 相联法团
4 -CGe Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}>5R 9 公认会计师公会〔英国〕
HUFm@? Association of Futures Exchange Brokers 香港期货经纪协会
=Lh8#>T\h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{e +}jZ[L association of underwriters 承保人组织
e**<et. assumption of control 接管
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: assurance 担保；保险；转易；转易书
\y(ZeNs assurance of interest 权益的转易
4 <j 7F4 at 19XX price 按一九ＸＸ年价格计算
S.zY0 at a discount 按赔价计算；按贴水价格计算；打折扣
B:>>D/O at a premium 按溢价计算；按升水价格计算
7;I;(iY at call 通知付款；按通知
]Sey|/@D at constant market price 按固定市价计算
+=`*`eP:U at constant price 按固定价格计算
h S 9^Bi at cost 按成本计算
yMz dM&a!* at current market price 按当时市价计算；按现时市价计算
LE|DM z|J at current price 按当时价格计算；按现时价格计算
Q\nIU7:bZ at factor cost 按要素成本计算；按生产要素成本计算
@CtnV| at money-of-the-day price 按付款当日价格计算
Ak dx1h, at or better 按指定或较佳价位〔买卖指令〕
qOTo p- at par 按面值计算；平价
j 5gL 67B at sight 见票即付
`Hx JE"/ at the close 按收市盘
_ea|E 8 at the opening 按开市盘
wX 4gyr attestation 见证；见证条款
+h)1NX;o1 at-the-money option 平价期权
U]]ON6Y&F attorney 受权人；受托代表人
ae#Qeow` attornment 新拥有人承认书
S l`F` attributable profit 可归属利润
1 )H;}%[ attributable share value 可归属股份价值
FvJkb!5*e_ Auckland Stock Exchange 奥克兰证券交易所
cCuK?3V4K auction 拍卖
O@>Z YA% auctioneer 拍卖商
&R))c|>OT& audit 审计；核数
/ M@[ 8 Audit Commission 审计署
FfX*bqy Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N I:3hfs 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〕
AZE audit review 帐目审查
DC~ 1}|B" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T8BewO=} audited account 审计帐目；经审计的帐目
I vX+yU audited annual account 经审计的周年帐目
~_F <"40 audited balance sheet 经审计的资产负债表
m++=FsiX= auditor 核数师；核数主任；审计师
Lng@'Yr auditor's certificate 核数师证明书；审计师证明书
_]zH4o<p auditor's report 核数师报告；审计师报告
l[6lXR&| Aussie bond 澳元债券
0m,q3 austerity budget 紧缩预算
Zg4kO;r08 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$!vK#8- &{ Australia All Ordinaries Index 澳洲所有普通股票指数
z?Cez*.h> Australian Dollar [AUD] 澳元
;LC?3. Australian Options Market 澳大利亚期权市场
]-sgzM]q Australian Securities Commission 澳洲证券事务监察委员会
<2 e[; $ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e UKl( Australian Stock Exchange 澳大利亚证券交易所
3>6rO4, Austrian Schilling [ATS] 奥地利先令
FOAXm4" authentication 认证；鉴证
4$y P_3 authority to purchase 委托购买证；委购书
p Le[<N authorization 认可；核准；授权；授权书
I_Omv{&u authorization by direction 指示授权
gh-i| i, authorization by instruction 指令授权
Ltk-1zhI authorization by warrant 令状授权
hs*n?vxp3 authorization of unit trust 单位信托的认可
D b*&'32W authorized agent 指定代理人
I uC7Hx`z authorized capital 法定资本
cR=o!2O authorized clerk 出市员
)~CNh5z 6Y authorized dealer 认可交易商
&
h\!#X0 authorized financial institution 认可财务机构
IQWoK"B authorized fund 认可基金
K 8W99:v authorized fund house 获授权的基金公司；认可基金公司
LMNm G]#! authorized institution 认可机构
*LEI@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
} "&Ye authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6!C>J#T authorized insurer 获授权保险人；获认可承保人
M0t9`Z9 authorized investment 特准投资项目
#fDM{f0]R authorized person 获授权人
B%WkM\\!^ authorized representative 获授权代表
6MpV ,2:> authorized share capital 法定股本
q8}he~a automated quotation system 自动报价系统
NcX`*18 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+q%b'!&Q 自动交易系统〔香港期货交易所有限公司〕
.;)V;! automatic adjustment mechanism 自动调整机制
B dP+>Ij automatic adjustment system 自动调整系统
')TS'p,n Automatic Clearing House 自动票据交换所
(K('@W%\? automatic exchange rates accumulation system 自动化汇率累集系统
/z )Nz2W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ab8Ke|fA automatic teller machine [ATM] 自动柜员机
CY\D.Eow autopay 自动转帐
)|GYxG;8C available assets 可用资产
~|S}$|Mi50 available fiscal reserve 现存财政储备
m:c0S8#: available profit 可用利润
M }$Td_g Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
K,,'{j 2#f average 平均；平均数；海损
qFI19`?8E average basic salary 平均基本薪金
&YBZuq2? average consumer expenditure 平均消费开支；一般消费开支
kz G W/ average cost 平均成本
|'j,|^ < average cost of land production 增辟土地平均成本
\ x|8 average daily turnover 平均每日成交额
Cg8 average daily wage rate 平均每日工资率
Fw8b^ew average expenditure pattern 平均开支模式
;u=%Vn"2a average growth rate 平均增长率
!AG {`[b average net fixed assets 固定资产平均净值
4Ik'beZqK average of relatives 相对价格平均数
.vie#,la average price 平均价格
A6
Rw LX average propensity to consume 平均消费倾向；一般消费倾向
7gx?LI_e average propensity to save 平均储蓄倾向；一般储蓄倾向
o?^Rw*u0/ average rate 平均率
ByacSN average revenue 平均收入；平均收益
z 3{Cp:Mn average stock 平均库存；平均存货
HP\5gLVXY average yearly rent 平均年租
lx7]rkWo|a avoidance of double taxation 避免双重课税
e|q~t
{=9S avoidance of tax 避税
