A:
3!Bj{;A A share Ａ股；甲类股份
&@; RI~ abatement of tax 减税；减扣免税额
XGIpU z ABN AMRO Bank N.V. 荷兰银行
w LMvC {5 above-the-line expenditure 线上项目支出；经常预算支出
bi, mM,N/ above-the-line receipt 线上项目收入；经常预算收入
l* Y[^' ABSA Asia Limited 南非联合亚洲有限公司
| <Bpv{]P absolute change 绝对数值变更
-S$$/ sR absolute expenditure 实际开支
,}<RrUfD absolute guideline figure 绝对准则数字
76cEKHa< absolute interest 绝对权益
-+P7:4/ absolute order of discharge 绝对破产解除令
.)`-Hkxa absolute profit margin 绝对利润幅度
(C\r&N absolute value 实值；绝对值
*?N<S$m absolutely vested interest 绝对既得权益
!!+Da> absorbed cost 已吸收成本；已分摊成本
)ddsyFGW absorption 吸收；分摊；合并
U Um |@ absorption rate 吸收率；摊配率；分摊率
T} 8CfG_ j ACB Finance Limited 亚洲商业财务有限公司
o? dR\cxj acceptable form of reciprocity 合理的互惠条件
la702)N{ acceptable rate 适当利率；适当汇率
PP-kz ;| acceptance agreement 承兑协议
xt))]aH acceptance for honour 参加承兑
kY!C_kFcn acceptor 承兑人；接受人；受票人
i4VK{G~g" acceptor for honour 参加承兑人
$e1:Q#den2 accident insurance 意外保险
V6+Zh>'S Accident Insurance Association of Hong Kong 香港意外保险公会
%MuaW(I o accident insurance scheme 意外保险计划
oCA(FQ6 accident year basis 意外年度基准
>0V0i%inmF accommodation 通融；贷款
0n5!B..m} accommodation bill 通融票据；空头票据
^0Q'./A{& accommodation party 汇票代发人
8uA<G/Q; account balance 帐户余额；帐户结余
4NUN Ov`[{ account book 帐簿
4:3_ER ]J account collected in advance 预收款项
G Z"/k<~0 account current book 往来帐簿
CWvlr nv account of after-acquired property 事后取得的财产报告
n?Z f/ T account of defaulter 拖欠帐目
Y)OBTX account payable 应付帐款
v= 8VvT 8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
I>Y{>S account receivable 应收帐款
I61%H9 ; account receivable report 应收帐款报表
;^ov~PPl account statement 结单；帐单；会计财务报表
>1 3/h]3 account title 帐户名称；会计科目
fz8h]PZ accountant's report 会计师报告
G Br,LN Accountant's Report Rules 会计师报告规则
-t>Z
9 accounting and auditing procedure 会计与审计程序；会计与核数程序
M8_ R Accounting Arrangements 《会计安排》
R8uj3!3^ accounting basis 会计基础
`WlH*p)z9 accounting by Official Receiver 破产管理署署长呈交的帐目
*|poxT G Accounting Circular 《会计通告》
j"6:A accounting class 会计类别
>KHp-|0pv accounting date 记帐日期；会计结算日期
,-:a?#f> accounting for money 款项核算
qp@m&GH Accounting Officer 会计主任
EW9b* r7./ accounting period 会计报告期；会计期
g? I!OG accounting policy 会计政策；会计方针
?OO%5PSe n accounting practice 会计惯例
sW'6} ^Q accounting principle 会计准则
-%=RFgU4 accounting record 会计记录
N"~ qoJO accounting report 会计报告
TZBVU&,{Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0V7 _n Accounting Society of China 中国会计学会
~4+8p9f accounting statement 会计报表
p }BG w:= accounting system 会计制度；会计系统
-xTKdm
D accounting transaction 会计事项；帐务交易
f| =# q accounting treatment 会计处理
Z:c*!`F accounting year 会计年度
m:" +J accretion 增值；添加
dFMAh&:> accrual 应计项目；应累算数目
|Q6h /" 2 accrual basis 应计制；权责发生制
OF-WUa4t accrual basis accounting 应计制会计；权责发生制会计
8? F
2jv accrue 应累算；应计
_eh3qs: accrued benefit 应累算利益
l_ b_-p accrued charges 应计费用
L?Tu)<Mn accrued cumulative preference share dividend 应累算的累积优先股股息
kz_M;h> accrued expenses 应累算费用
kkL(;H:% accrued interest payable 应付利息；应计未付利息
<K,[sy&Qy accrued interest receivable 应收利息；应计未收利息
B6uRJcD 4 accrued right 累算权益
>qn+iI2U accruing profit 应累算的利润
R Y9. n accumulated fiscal reserve 累积财政储备
Z:TFOnJ accumulated profit 累积利润；滚存溢利
lfRH`u accumulated reserve 累积储备
gtMw3D`FL accumulation of surplus income 累积收益盈余
4`6 < { acquired assets 既得资产
ExqM1&zpK acquisition 收购；购置；取得
:i}@Br+R7L acquisition cost 购置成本
D=JlA~tS> acquisition expenses 购置费用
s" N\82z) acquisition of 100% interest 收购全部股权
Ta^.$O=F acquisition of control 取得控制权
py.!%vIOQ acquisition of fixed assets 购置固定资产
MU*It"@}2 acquisition of shell “买壳”
cPSti acquisition price 收购价
pSXE J 2k act of God 天灾
tStJ2-5*t acting partner 执事合伙人
]6q*)q:` active market 买卖活跃的市场；交投畅旺的市场；旺市
Qqh^E _O active partner 积极参与的合伙人
k1 m'Ka- active trading 交投活跃
^} tuP actual circulation 实际流通
|lY`9-M`I actual cost 实际成本
Z) t{JHm: actual expenditure 实际开支；实际支出
"H @ Fe actual income 实际入息；实际收入；实际收益
Eny!R@u7q actual market 现货市场
z : ? : actual price 现货价；实际价格
cX Ma \#P actual profit 实际利润
~\3l!zIq actual quotation 实盘；实际价位；实际报价
!x6IV25 actual year basis 按实际年度计算
Wy!uRzbBv actuals 实货
03C .Xh=! actuarial investigation 精算调查
Gg}t-_M actuarial principle 精算原则
c{ 7<H actuarial report 精算师报告
!;jgzi?z Actuarial Society of Hong Kong 香港精算学会
5Vm Ey b actuarial valuation 精算师估值
Eh:yR J_8 actuary 精算师
:Nkz,R? ad referendum agreement 暂定协议；有待覆核的协定
&D^e<j}RQ ad valorem duty 从价税；按值征税
dt0T t ad valorem duty system 从价税制
+~:x}QwGT ad valorem fee 从价费
n}f3Vrl ad valorem tariff 从价关税
j+ I*Xw additional allowance 额外免税额
=^ #0. additional amount for unexpired risk 未过期风险的额外款额
g(1"GKg3K additional assessable profit 补加应评税利润
51z / additional assessment 补加评税
3#B@83C0Z additional commitment 额外承担
fH; |Rm additional commitment vote 额外承担拨款
zWJKYF q K additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:)j7 U3u additional dependent parent allowance 供养父母额外免税额
DVbYShB additional provision 额外拨款
^^7gDgT additional stamp duty 附加印花税
n00z8B1j(l additional tax 补加税罚款；补加税款
UYH|?Jw!N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/8:gVXZi adjudged bankrupt 被裁定破产
}=T qJy1 adjudicated bankrupt 裁定破产人
9Il'E6
J adjudication fee 裁定费；评定印花税额手续费；评估契据费
=#jTo|~u4o adjudication of bankruptcy 裁定破产；宣告破产
R &gWqt/ adjudication of insolvency 裁定无力偿还债务
]LMi Mj adjusted actual 经调整的实数；调整后的实数
i:;$oT adjusted current assets 经调整的流动资产；调整后的流动资产
Zi
ma^IL adjusted figure 经调整的数字；调整后的数额
4bE42c=Ca7 adjusted liabilities 经调整的负债；调整后的负债
]bf' adjusted loss 经调整的亏损；调整后的亏损
4 ^0\dq adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
xiEcEz'lk adjusted profit 经调整的利润；调整后的利润
Cy]" adjusted surplus 经调整的盈余额；调整后的盈余额
a$A2IkD adjusted value 经调整的价值；调整后的价值
xJ$R s/9C adjustment 调整；修订；理算〔保险〕
58 kv#;j adjustment centre 调剂中心
2lF WW(
adjustment lag 调整过程的时间差距；调整时差
aD0Q 0C+ adjustment mechanism 调整机制
n&(3o6i' adjustment of loss 亏损调整
0= 2H9v adjustment process 调整过程；调整程序
IcRM4Ib))Q adjustment range 调整幅度
Rz)v-Yu administered exchange rate 受管制汇率
w' .'Yu6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
y(V&z"wk[ administration expenses 行政费用
B$@1QG administration fee 手续费；行政费
.v N)A
* administration in bankruptcy 破产管理
uQO(?nCi administration order 遗产管理令
/@6E3lh S administrator 管理人；遗产管理人
P>>f{3e. administrator of the estate 遗产管理人
y|$ vtD%c admission of debt 债项承认书
m9 ^ m admission of proof 接纳债权证明
e og\pMv advance 放贷款项；垫付款项；预支款项；预付款项
CZF^Wxk advance account 暂支帐目；预付款帐户
7? +5%7- advance compensation 预付补偿金
^tQPJ advance from shareholder 股东垫款
cPV5^9\T advance pending reimbursement 预支以待日后付还
N|bPhssFw advanced economy 先进经济体系
r4;^c} advancement 预付；预付财产
"0!~g/X`rK advances warrant 垫款令
dBsRm{a S advancing 贷出
v`@5enr adverse balance 逆差
?.]o_L_K adverse exchange 逆汇
4F}g( advertisement addressed to shareholders 在报章刊登的致股东通告
pM1=U F advice for collection 托收通知书
!IfI-Q advice of drawing 提款通知书；汇票通知书
F">Nrj-bs advice of payment 付款通知
0~Um^q*'3 Advisory Committee [Securities and Futures Commission]
+oE7~64LL 谘询委员会〔证券及期货事务监察委员会〕
-bv>iIC
Advisory Committee on Diversification 经济多元化谘询委员会
Z83q- affidavit 誓章；遗产申报誓章
[c,|Lw4 affidavit of no receipt 述明无收款的誓章
xhw 8# affiliate 联号；联营公司；附属公司
cdd P
T affiliated company 附属公司；联号；联营公司
38Bn f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4x=V|" affordability 负担能力
Pn~pej5'K African Development Bank [AfDB] 非洲开发银行
8XLxT(YFIs after-acquired property 事后取得的财产
Y:DN u 9 after-hours dealing 市后交易
.CIbpV?T after-tax profit 税后盈利；税后利润；税后溢利
3L'en agency agreement 代理协议
F<6KaZ| agency expenses 代理机构的开支
n$XMsl.> agency fee 代理费
1EKcD^U, Agency Law 《代理法》
yg]suU<z] agent 代理人；承销人
53g8T+`\( agent of company 公司代理人
>xhd[ agent's fee 代理人费；经纪费
dt`9RB$ aggregate 总计；总数；总体数字
\] tq7 aggregate amount 总款额；总额
<1;,B%_^ aggregate assets and liabilities 总体资产与负债
MzBfHt'Rk aggregate at constant price 按固定价格计算的总体数字
9^6|ta0;0 aggregate demand 总需求
GN"M:L ^k` aggregate gross position 总持仓量
6ON aggregate limit 总限额
Z"teZ0H aggregate of salaries tax 合计薪俸税
o[5=S,' aggregate performance 总体表现；总体业绩
@2 x0V]AI aggregate supply 总体供应
=NVZ$K OZ aggregate surplus 总盈余
!=8L. ^5c aggregate total 整体总额
V+4k! aggregate value 总值；合计价值
}qgqb aggregated basis 合计基准
L8,H9T #e aggregated net chargeable income 合计应课税入息实额
U08<V:~ aggregation 合并计算；合计；总和
9} K(Q= aggregation of incomes of husband and wife 夫妇入息合并计算
xi Ov$.@q aggregation of property 财产的总和
@&nx;K6h agio 差价；贴水
V0SW 5
m 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》
d/ 'A\"o+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
D=5t=4^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》
7Va#{Y;Zy Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n?<#
{$ 《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》
a'*5PaXU@/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l<0[ K ( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C,sD?PcSi+ agreement for a settlement 授产协议
2n-Tpay0 agreement for assignment 转让协议
,H#qgnp agreement for sale 售卖协议；买卖协议
SK2J`* agreement for sale and purchase 买卖协议
F^ %{
; agreement for the payment of interest 支付利息协议
w@ g l agreement for the repayment of money 还款协议
`? 9] ' agreement of reinsurance 再保险协议
Z9 ;nC zHm Agricultural Bank of China 中国农业银行
qd#(`%_/ air passenger departure tax 飞机乘客离境税
]yj4~_&O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#T gz,e9 airport tax 机场税
)7Ho n alcohol duty 酒精税
"NX m\`8 alienation 让与；让渡；转让
[9YlLL@ alimony 生活费；赡养费
E :' All Ordinaries Index [AOI] 所有普通股指数
d y8In% all risks 全险；综合险
o2 T/IJP All Sales Record for Stock Market 《股票市场成交报告》
7Ap~7)z[ Allied Capital Resources Limited 新联财务有限公司
XNkQk0i;g& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(dO'_s&M]/ allocation letter 拨款信件
) <]w23i allocation of fund 分配款项；预留款项
q>(I*=7 allocation of profit 利润分配；溢利分配
1?e>x91 allocation warrant 拨款令
~u~[E allotment 分配；配股
s= GOB"G allotment notice 股份配售通知；配股通知
V1CSXY\2 allotment of shares 股份分配
M<M# < kD allowable 可获宽免；免税的
( > +k 3 allowable business loss 可扣除的营业亏损
\gJapx ( allowable expenses 可扣税的支出
Hb@G*L$ allowance 免税额；津贴；备抵；准备金
4$q )e<- allowance for debts 债项的免税额
_x,-d|9b d allowance for depreciation by wear and tear 耗损折旧免税额
}] n>A allowance for funeral expenses 殡殓费的免税额
-Fok %iQ'5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,
$D&WH allowance for repairs and outgoings 修葺及支出方面的免税额
BRSgB-Rr7 allowance to debtor 给债务人的津贴
XEgx#F ;F alteration of capital 资本更改
Im' :sJ31 alternate trustee 候补受托人
Z CQt1; amalgamation 合并
J^F(] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ga 2Q3mV ambit of charges 征税范围；收费范围
()3x%3 amended valuation 经修订的估值
&"r==A? American Commodities Exchange 美国商品交易所
j-C42Pfr American Express Bank Limited 美国运通银行
]`/R("l[ American Stock Exchange 美国证券交易所
'WM~
bm+N amortization 摊销
Z@c 0(ol amount due from banks 存放银行同业的款项
{g:/ BFLr# amount due from banks abroad 存放海外银行同业的款项
K,L> amount due from holding companies 控股公司欠款
!e#I4,f n amount due from local banks 存放本港银行同业的款项
mKf>6/s{c amount due to banks 银行同业的存款
jV|$?
Rcl% amount due to banks abroad 海外银行同业的存款
LBbo.KxAe3 amount due to holding companies 控股公司存款
$@:>7Y" amount due to local banks 本港银行同业的存款
28UL amount due to outport banks 外埠银行同业的存款
xP5mL 3j amount for note issue 发行纸币的款额
;+TF3av0zq amount of bond 担保契据的款额
g.`t !6Hc amount of consideration 代价款额
wCC~tuTpr amount of contribution 供款数额
:)+@qxTy amount of indebtedness 负债款额
)kY _"= d amount of principal of the loan 贷款本金额
23u1nU[0 amount of rates chargeable 应征差饷数额
ffoo^1}1 amount of share capital 股本额
4MF}FS2) amount of sums assured 承保款额
b/n8U xA amount of variation 变动幅度
`
HE:D2b amount of vote 拨款数额
b0 z{ "
amount payable 应付款额
eB/ hyC1 amount receivable 应收款额
W_f "Gk Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"6*Kgf2G analysis 分析
qqom$H< ancillary risk 附属风险
"ZJ1`R=Mj annual account 周年帐目；周年帐目报表；年度决算；年结
J:mu%N` annual accounting date 年结日期
(fk, 80 annual allowance 每年免税额；年积金；年度津贴；年津
2
Zjb/ annual balance 年度余额
,T21 z}r annual disposable income 每年可动用收入
!ovZ>,1 annual estimates 周年预算
cJ(zidf_$ annual fee 年费
1R+ )T'in annual general meeting 周年大会
c^[1]'y annual growth rate 年增率；每年增长率
}r<@o3t annual long-term supplement 长期个案每年补助金
[;V1y`/K1 annual pensionable emolument 可供计算退休金的年薪
Er)_[^)
HG annual report 年报
yY@ s(: Annual Report on the Consumer Price Index 《消费物价指数年报》
,0<F3h annual return 周年报表；周年申报表；每年报税表格
X?}GPA4 W Annual Return Rules 《周年报表规则》
`6S=KRv annual review of consumer prices 每年消费物价回顾
,C'w(af@} annual roll-forward basis 逐年延展方式
sh)) [V"8 annual salary 年薪
@<w9fzi annual statement 年度报表；年度决算表
v A7jZw 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
A2O_pbQti annuitant 年金受益人
@|UIV annuity 年金
J%O4IcE annuity contract 年金合约
tx1m36 a" annuity on human life 人寿年金
5 dNf$a0E antecedent debt 先前的债项
7^t(RNq ante-dated cheque 倒填日期支票
n eY=:9 anticipated expenditure 预期开支
PHiX:0zT anticipated net profit 预期纯利
cT= wJ anticipated revenue 预期收入
#NQ z&4W anti-inflation measure 反通货膨胀措施
6<Pg>Bg anti-inflationary stance 反通货膨胀立场
+ x ;ML apparent deficit 表面赤字
5N3!!FFE apparent financial solvency 表面偿债能力
HfeflGme* apparent partner 表面合伙人
]R0A{+]n application for personal assessment 个人入息课税申请书
t1{%FJ0F application of fund 资金应用
Qpv}N*v^ application to release as liquidator and to destruct the books of accounts and documents
f$S
QhK5` 申请免除清盘人职务及毁灭帐簿与文件
+8vzkfr3It appointed actuary 委任精算师
7Ae,|k appointed auditor 委任核数师；委任审计师
g$-D?~(Z appointed trustee 委任的受托人
=* >4 Gh
i appointer 委任人
F6GZZ Kj apportioned pro rata 按比例分摊
m[Ac'la apportionment 分配；分摊
!wb~A 0m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
xd BZ^Q apportionment formula 分摊方程式
5bznM[%xO apportionment of estate duty 遗产税的分摊
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@kLLDP appraisal 估价；评估
LX?r=_\ appreciable growth 可观增长
0*:hm%g appreciable impact 显着影响
}v$=mLy appreciable increase 可观增长
eN?P) , appreciation 增值；升值
UE# Ni 5 appreciation against other currencies 相对其他货币升值
aaD$'Y,<>B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
at(p,+ % appreciation tax 增值税
)! *M
71 appropriation 拨款；拨用；拨付
):\{n8~ appropriation account 拨款帐目
RW Pd S Appropriation Bill 拨款法案
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8lusa appropriation-in-aid system 补助拨款办法
,vdP
#: approved assets 核准资产
s$\8)V52 approved basket stock 认可一篮子证券
B[_b J
* approved budget 核准预算
>0+|0ba approved charitable donation 认可慈善捐款
v7OV;e a$ approved charitable institution 认可慈善机构
.fh?=B[o# approved currency 核准货币；认可货币
M^JZ]W( approved estimates 核准预算
dVG UhXN 6 approved estimates of expenditure 核准开支预算
*=If1qZs approved overseas insurer 核准海外保险人
s riq(A approved overseas trust company 核准海外信托公司
nh&<fnh approved pooled investment fund 核准汇集投资基金
>dm._*M approved provident fund scheme 认可公积金计划
'%R K KA approved provision 核准拨款
< VxpMF approved redeemable share 核准可赎回股份
MJ/%$ approved regional stock 认可地区性证券
_NqT8C4C approved retirement scheme 认可退休金计划
* _K-T# approved subordinated loan 核准附属贷款
GuY5 % wr arbitrage 套戥；套汇；套利
68GGS`& arbitrageur 套戥者；套汇者
dUtIAh-j arbitrary amount 临时款项
- T kd@ arrangement 措施；安排；协定
Y& !]I84] arrears 欠款
898wZ{ 9 arrears of pay 欠付薪酬
lgqL)^8A arrears of revenue 逾期未收税款；逾期未收的帐项
j}.J$RtW1f articles of association 组织章程；组织细则；组织章程细则
&b6@_ C9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I \%Lb
z ascertainment of profit 确定利润
>h( rd1 "Asia Clear" “亚洲结算系统”
`FB ?cPR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
t7+Ic Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'=5_u Asian Development Fund [ADF] 亚洲发展基金
5 /jY=/0.a Asian dollar bond 亚洲美元债券
|QTqa~~B Asian dollar market 亚洲美元市场
8EEQV} 4 Asian dollar rate 亚洲美元利率
IS4K$ A c. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W#\};P
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4kF . asked price 沽盘；喊价；索价；卖方报价
Yg,lJ!q assessable income 应评税入息
n@,eZ ! assessable loss 应评税亏损
nzJi)A./ assessable profit 应评税利润
vMdhNOU assessable value 应评税值
5 a|m}2IX assessed profit 估定利润
8lGgp&ey assessed value 经评估价值
(D h;=xG assessment 评税；评定；估价；评税单
S!!\!w>N assessment number 评税编号；估价编号
2/4x]i
H* assessment of additional tax 补加税评税
.'mC3E+ $ assessment of performance 业绩评估；实绩评价
5{/Pn%5 Assessor 评税主任
e27CbA{_w asset price bubbles 资产价格泡沫
3v >,c>b([ asset-backed securities 具资产保证的证券
_7"W\gn:9 assets accretion 资产增值
gH//
TbS assets and liabilities 资产与负债
)hJjVitG assets betterment statement 资产递增表；资产改进表
=LY^3TlDj assets lending 实物放款；有抵押贷款
a&aIk D assets of the company passing on the death 死者去世时转移的公司资产
wvaIgy%z assets pledged as security for liabilities 用作负债抵押的资产
safS>wM] assets portfolio 资产投资组合
~ I|R}hS assets price 资产价格
8[`<u[Iv assets quality 资产质素
2LH;d`H[0 assets realization 资产变现
e.ym7L]$O assets refinancing arrangement 资产再集资安排
Wy>\KrA1 assets securitization 资产证券化
E/P53CD assets situated outside Hong Kong 在香港以外地方的资产
r_sl~^* : assets stripping 削减资产；拆卖资产
7^ {hn_%; assets value 资产值
#I~dv{RX assignee 承让人
PH%gX`N assignment 转让；转让书；转让契
WM
)g(i~( assignment of interest 权益转让
Q R$sIu@% assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让；物业转让书
*xT quV$ assignment right 转让权
JU1; /3( assignor 转让人
ZLX`[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ns8NaD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WzbN=&
C]h associate member 附属会员
VD`2lGdF associated body corporate 相联法人团体
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associated company 相联公司；联属公司
l"y 9XO| associated corporation 相联法团
= d.W'q| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A2_3zrE 公认会计师公会〔英国〕
K5rj!*x.o Association of Futures Exchange Brokers 香港期货经纪协会
\ 1'R}B@; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
I>~BkR+u%o association of underwriters 承保人组织
7:E#c"S
q assumption of control 接管
6Q.whV%y assurance 担保；保险；转易；转易书
[m[~A|S assurance of interest 权益的转易
Dx*oSP.qX at 19XX price 按一九ＸＸ年价格计算
GJfNO- at a discount 按赔价计算；按贴水价格计算；打折扣
Tm.w+@ at a premium 按溢价计算；按升水价格计算
sl O9H6< at call 通知付款；按通知
-"9)c^KVx at constant market price 按固定市价计算
Jd6Q 9~z# at constant price 按固定价格计算
; OqLNfU3y at cost 按成本计算
.T w F] v at current market price 按当时市价计算；按现时市价计算
vbh# [,lh at current price 按当时价格计算；按现时价格计算
TEZqAR]G at factor cost 按要素成本计算；按生产要素成本计算
<[l}^`IC^4 at money-of-the-day price 按付款当日价格计算
&YP>" < at or better 按指定或较佳价位〔买卖指令〕
_?LI0iIFx at par 按面值计算；平价
P,=J"%a - at sight 见票即付
*]?YvY at the close 按收市盘
]=<@G.[= at the opening 按开市盘
"E !p 1 attestation 见证；见证条款
8Kkr1}!wd at-the-money option 平价期权
|ema-pRC attorney 受权人；受托代表人
o;I86dI6C attornment 新拥有人承认书
?+o7Y1 k, attributable profit 可归属利润
~x|Sv4M attributable share value 可归属股份价值
R! xc $`N Auckland Stock Exchange 奥克兰证券交易所
lfd{O7 L0b auction 拍卖
1 K',Vw_ auctioneer 拍卖商
4zb V' ] audit 审计；核数
q`zR 6 Audit Commission 审计署
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rjd:*E Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~36XJ 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〕
Ggjb86v\ audit review 帐目审查
scwlW
b<N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
')~HOCBSE audited account 审计帐目；经审计的帐目
sRI8znus audited annual account 经审计的周年帐目
WLFzLW=PD audited balance sheet 经审计的资产负债表
'Q,<_ L" auditor 核数师；核数主任；审计师
o:ob1G[p% auditor's certificate 核数师证明书；审计师证明书
m':m`,c! auditor's report 核数师报告；审计师报告
ueo3i1 Aussie bond 澳元债券
WG4|Jf Y austerity budget 紧缩预算
40/[ u W" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|8ZAE%/d Australia All Ordinaries Index 澳洲所有普通股票指数
mt7:`- Australian Dollar [AUD] 澳元
]TN}` ] Australian Options Market 澳大利亚期权市场
> .>5% Australian Securities Commission 澳洲证券事务监察委员会
|9M
y>8k( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K?WqAVK Australian Stock Exchange 澳大利亚证券交易所
N`fY%"5U> Austrian Schilling [ATS] 奥地利先令
t F( mD= [ authentication 认证；鉴证
0Z(b/f dS authority to purchase 委托购买证；委购书
2N#L'v@g=+ authorization 认可；核准；授权；授权书
2V 'Tt 3 authorization by direction 指示授权
a S 2
Y6 authorization by instruction 指令授权
Gu=b PQOj authorization by warrant 令状授权
,pepr9Yd authorization of unit trust 单位信托的认可
$ E6uA}s authorized agent 指定代理人
gUQCKNw authorized capital 法定资本
d~%Rnic6* authorized clerk 出市员
PX'%)5:q;i authorized dealer 认可交易商
:#;?dMkTY authorized financial institution 认可财务机构
}o.ZCACYg authorized fund 认可基金
fRmc_tx authorized fund house 获授权的基金公司；认可基金公司
QB>e(j% authorized institution 认可机构
9G9lSj5> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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~t1i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V;=T~K|)> authorized insurer 获授权保险人；获认可承保人
[g_@<?zg authorized investment 特准投资项目
u@Lu.t!], authorized person 获授权人
n\4+xZr authorized representative 获授权代表
7 5u*ZMK authorized share capital 法定股本
DJ. Ct4 automated quotation system 自动报价系统
up?8Pq* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8wd2\J,] 自动交易系统〔香港期货交易所有限公司〕
(;3jmdJhK automatic adjustment mechanism 自动调整机制
,58[WZG automatic adjustment system 自动调整系统
&0`L; 1R Automatic Clearing House 自动票据交换所
z? ^p(UH automatic exchange rates accumulation system 自动化汇率累集系统
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!+(n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t z{]H9 automatic teller machine [ATM] 自动柜员机
HT'dft # autopay 自动转帐
E {MSi" available assets 可用资产
,MJZ*"V/3 available fiscal reserve 现存财政储备
DzEi xE- available profit 可用利润
!p2&$s"N. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
LO229`ARr| average 平均；平均数；海损
+}n]A^&I\E average basic salary 平均基本薪金
Z3d&I]Tf average consumer expenditure 平均消费开支；一般消费开支
6lPGop]js] average cost 平均成本
d ?>sy\{2 average cost of land production 增辟土地平均成本
sC
j3 h average daily turnover 平均每日成交额
^]kDYh e*Y average daily wage rate 平均每日工资率
S@_GjCpn average expenditure pattern 平均开支模式
Q.
>"@c[ average growth rate 平均增长率
x]:mc%4-Z average net fixed assets 固定资产平均净值
dNR4h average of relatives 相对价格平均数
uf6{M_j XZ average price 平均价格
[T|~K h%# average propensity to consume 平均消费倾向；一般消费倾向
Yr!3mU-Uvt average propensity to save 平均储蓄倾向；一般储蓄倾向
8LL);"$ average rate 平均率
wR KGJ average revenue 平均收入；平均收益
+W}f0@#)< average stock 平均库存；平均存货
A-<qr6q average yearly rent 平均年租
R ~b$7jpd avoidance of double taxation 避免双重课税
:V
[vE h avoidance of tax 避税
