A:
;0E"4(S.q1 A share Ａ股；甲类股份
xy mK| abatement of tax 减税；减扣免税额
qU8UKI P ABN AMRO Bank N.V. 荷兰银行
VR?7 {3 above-the-line expenditure 线上项目支出；经常预算支出
N(Y9FD;H above-the-line receipt 线上项目收入；经常预算收入
{%D
"0* ^ ABSA Asia Limited 南非联合亚洲有限公司
jbIWdHZ/US absolute change 绝对数值变更
*B}vYX absolute expenditure 实际开支
:'y absolute guideline figure 绝对准则数字
>|0yH9af absolute interest 绝对权益
N)Qj^bD! absolute order of discharge 绝对破产解除令
1ISA^< M absolute profit margin 绝对利润幅度
Q m`f5-d absolute value 实值；绝对值
uW>AH@Pij absolutely vested interest 绝对既得权益
3FPy"[[ absorbed cost 已吸收成本；已分摊成本
&Wd,l$P<O absorption 吸收；分摊；合并
3+A 0O%0* absorption rate 吸收率；摊配率；分摊率
t ) XV'J ACB Finance Limited 亚洲商业财务有限公司
hD<z^j+ acceptable form of reciprocity 合理的互惠条件
?d +B]VYw acceptable rate 适当利率；适当汇率
|+6Z+-.Hg acceptance agreement 承兑协议
};o R x) acceptance for honour 参加承兑
@PwEom`a acceptor 承兑人；接受人；受票人
?]fBds= acceptor for honour 参加承兑人
7P/j\frW accident insurance 意外保险
w2]1ftY Accident Insurance Association of Hong Kong 香港意外保险公会
`RGZ-Q{_ accident insurance scheme 意外保险计划
&8"a 7$ accident year basis 意外年度基准
^\N2
Iu>6 accommodation 通融；贷款
p5F[( H|9 accommodation bill 通融票据；空头票据
W\.f: "2qr accommodation party 汇票代发人
/<:9NP' ^ account balance 帐户余额；帐户结余
;x^&@G8W` account book 帐簿
1bzPBi account collected in advance 预收款项
;ok];4`a account current book 往来帐簿
5B'-&.Aj+ account of after-acquired property 事后取得的财产报告
4L!{U@ ' account of defaulter 拖欠帐目
IUd>jHp`6 account payable 应付帐款
|<y[gj4`T/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
KH pxWq account receivable 应收帐款
KXw
\N! account receivable report 应收帐款报表
um ,/^2A account statement 结单；帐单；会计财务报表
w2{k0MW account title 帐户名称；会计科目
/2'\ya4 B accountant's report 会计师报告
F!]UaE mV Accountant's Report Rules 会计师报告规则
eg(xN/D accounting and auditing procedure 会计与审计程序；会计与核数程序
f~Kln^ Accounting Arrangements 《会计安排》
! FHNKh accounting basis 会计基础
9k 7|B>LT accounting by Official Receiver 破产管理署署长呈交的帐目
[&NF0c[i Accounting Circular 《会计通告》
R$6Y\ *L [ accounting class 会计类别
:@: R4 Ac accounting date 记帐日期；会计结算日期
=m} {g/Bk accounting for money 款项核算
A L|fL Accounting Officer 会计主任
U^pe/11)H accounting period 会计报告期；会计期
1 MB accounting policy 会计政策；会计方针
Fi5,y;]R accounting practice 会计惯例
Ce 5
}+A} accounting principle 会计准则
gFDP:I/ ` accounting record 会计记录
FC]? T accounting report 会计报告
*3"C"4S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
! @VmaAT Accounting Society of China 中国会计学会
Kjz,p^Y\ accounting statement 会计报表
44%::Oh accounting system 会计制度；会计系统
> 5^Z'!Z" accounting transaction 会计事项；帐务交易
[*}[W6
3v accounting treatment 会计处理
U7P A % accounting year 会计年度
o{-PT' accretion 增值；添加
/c'#+!19 accrual 应计项目；应累算数目
@.0jC=!l accrual basis 应计制；权责发生制
c"O\fX accrual basis accounting 应计制会计；权责发生制会计
L7D'wf accrue 应累算；应计
[j93Mp accrued benefit 应累算利益
0A 4(RLG g accrued charges 应计费用
f[|xp?ef accrued cumulative preference share dividend 应累算的累积优先股股息
' J-(v accrued expenses 应累算费用
_|A)ueY accrued interest payable 应付利息；应计未付利息
Z]SCIU @+ accrued interest receivable 应收利息；应计未收利息
Nm,v E7M accrued right 累算权益
<[~x]- accruing profit 应累算的利润
=z=Guvcn` accumulated fiscal reserve 累积财政储备
=HoiQWQs` accumulated profit 累积利润；滚存溢利
Mm6
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$u3N ',& accumulation of surplus income 累积收益盈余
4 uNcp0 acquired assets 既得资产
^kt"n( P5 acquisition 收购；购置；取得
v 11mu2 acquisition cost 购置成本
H[>_LYZ8 acquisition expenses 购置费用
a 3O_8GU acquisition of 100% interest 收购全部股权
~7~nU>Vv acquisition of control 取得控制权
i6X/`XW' acquisition of fixed assets 购置固定资产
c&0IJ7fZG acquisition of shell “买壳”
Pi8U}lG; acquisition price 收购价
gpw(j0/Fs act of God 天灾
x(S 064 acting partner 执事合伙人
tY[y ? DJ active market 买卖活跃的市场；交投畅旺的市场；旺市
wh*OD active partner 积极参与的合伙人
q1?2
U< active trading 交投活跃
x7NxHTL actual circulation 实际流通
pM#:OlqC actual cost 实际成本
m7RWu I, actual expenditure 实际开支；实际支出
,Y`C7Px actual income 实际入息；实际收入；实际收益
?<nz2 piP, actual market 现货市场
|_w*:NCV5 actual price 现货价；实际价格
@'}X&TN<a actual profit 实际利润
-TD6s:' actual quotation 实盘；实际价位；实际报价
Kjf#uU.7 actual year basis 按实际年度计算
"\> 3mVOb actuals 实货
nmSpNkJ5 actuarial investigation 精算调查
}VFSF/\^ actuarial principle 精算原则
c89RuI `B~ actuarial report 精算师报告
Hy `r}+ Actuarial Society of Hong Kong 香港精算学会
@EZXPU actuarial valuation 精算师估值
jM7}LV1Ck actuary 精算师
+ u)' ad referendum agreement 暂定协议；有待覆核的协定
l|&|+u# ad valorem duty 从价税；按值征税
f ~Fus ad valorem duty system 从价税制
^)fB
"!s ad valorem fee 从价费
mB1) ! ad valorem tariff 从价关税
rBny*! n additional allowance 额外免税额
;l`8w3fDt additional amount for unexpired risk 未过期风险的额外款额
u@gYEx} additional assessable profit 补加应评税利润
(> 8fcQUBb additional assessment 补加评税
N@A#e/8 additional commitment 额外承担
IsRsjhg8x additional commitment vote 额外承担拨款
@ym7hk. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Yb?#vp I additional dependent parent allowance 供养父母额外免税额
,U2D &{@ additional provision 额外拨款
\/ $v@5 additional stamp duty 附加印花税
F(XWnfUv additional tax 补加税罚款；补加税款
&pmJ:WO,h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hqBwA1](a adjudged bankrupt 被裁定破产
|RjjP 7 adjudicated bankrupt 裁定破产人
\4vFEJSh adjudication fee 裁定费；评定印花税额手续费；评估契据费
xeHu-J!P adjudication of bankruptcy 裁定破产；宣告破产
}Ns_RS$ adjudication of insolvency 裁定无力偿还债务
db4&?55Q adjusted actual 经调整的实数；调整后的实数
P0z "Eq0S adjusted current assets 经调整的流动资产；调整后的流动资产
zc2,Mn2 adjusted figure 经调整的数字；调整后的数额
yqBu7E$X adjusted liabilities 经调整的负债；调整后的负债
bX6*/N adjusted loss 经调整的亏损；调整后的亏损
K GI]W|T adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
b#y}V Y)? adjusted profit 经调整的利润；调整后的利润
[2FXs52 adjusted surplus 经调整的盈余额；调整后的盈余额
)Tb;N adjusted value 经调整的价值；调整后的价值
# 15q`w adjustment 调整；修订；理算〔保险〕
[ wu%t8O2 adjustment centre 调剂中心
%2L9kw' adjustment lag 调整过程的时间差距；调整时差
j2\G1@05 adjustment mechanism 调整机制
K^> qn,]H' adjustment of loss 亏损调整
&G"]v]V adjustment process 调整过程；调整程序
XSxya .1 adjustment range 调整幅度
1/fvk administered exchange rate 受管制汇率
-~-2 g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"Km`B1f` administration expenses 行政费用
K3X y%pqR# administration fee 手续费；行政费
<y'ttxe S administration in bankruptcy 破产管理
Fj&vWj`* administration order 遗产管理令
%(e=Q^= administrator 管理人；遗产管理人
*F Ag^G&1 administrator of the estate 遗产管理人
N&ddO-r[s admission of debt 债项承认书
HwGtLeB" admission of proof 接纳债权证明
j xoEOEA advance 放贷款项；垫付款项；预支款项；预付款项
9z-"JnM advance account 暂支帐目；预付款帐户
?Z!KV= advance compensation 预付补偿金
sV+>(c-$ advance from shareholder 股东垫款
x [? _F advance pending reimbursement 预支以待日后付还
wXZ-%,R -D advanced economy 先进经济体系
::5-UxGL<2 advancement 预付；预付财产
P#0 _ advances warrant 垫款令
EP8LJzd" advancing 贷出
J\{)qJ *jp adverse balance 逆差
O^<6`k u adverse exchange 逆汇
P9'5=e@jB advertisement addressed to shareholders 在报章刊登的致股东通告
@%TQ/L^| advice for collection 托收通知书
ECSC,o J advice of drawing 提款通知书；汇票通知书
Hc+<(g advice of payment 付款通知
S2NsqHJr Advisory Committee [Securities and Futures Commission]
bHMlh^{`% 谘询委员会〔证券及期货事务监察委员会〕
49#-\=<gt Advisory Committee on Diversification 经济多元化谘询委员会
iKK=A.g affidavit 誓章；遗产申报誓章
3a 5H<3w_ affidavit of no receipt 述明无收款的誓章
dqkkA/1 affiliate 联号；联营公司；附属公司
|/s.P NP2 affiliated company 附属公司；联号；联营公司
8jZYy! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$wN .~"T affordability 负担能力
)N=wJN 1 African Development Bank [AfDB] 非洲开发银行
?y
'.sQ after-acquired property 事后取得的财产
vbFAS:Y:+ after-hours dealing 市后交易
|'J3"am' after-tax profit 税后盈利；税后利润；税后溢利
i3GvTg-X agency agreement 代理协议
iIT<{m&` agency expenses 代理机构的开支
"2h#i nS agency fee 代理费
O3_Mrn(R Agency Law 《代理法》
! o f7]s agent 代理人；承销人
PQ[TTLG\& agent of company 公司代理人
K4rr.f6 agent's fee 代理人费；经纪费
q+DH2&E' aggregate 总计；总数；总体数字
fg9sZ%67]\ aggregate amount 总款额；总额
z_H2 L"Z aggregate assets and liabilities 总体资产与负债
2Fh_ aggregate at constant price 按固定价格计算的总体数字
F FkG,XH aggregate demand 总需求
jmb\eOq+~V aggregate gross position 总持仓量
63f/-64?7 aggregate limit 总限额
2Re ulL8j aggregate of salaries tax 合计薪俸税
d}G?iX;c} aggregate performance 总体表现；总体业绩
U!'lc} 5 aggregate supply 总体供应
%MIu;u FR aggregate surplus 总盈余
/}VQzF aggregate total 整体总额
she`_'?5 aggregate value 总值；合计价值
+-Dd*yD6< aggregated basis 合计基准
c`>\R<Z ] aggregated net chargeable income 合计应课税入息实额
xvkof
'Q ) aggregation 合并计算；合计；总和
dOhV`8l aggregation of incomes of husband and wife 夫妇入息合并计算
-`RJ k( aggregation of property 财产的总和
Y!`?q8z$G agio 差价；贴水
s%:fB( 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》
y >OZ<!` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MPB6 《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》
%,^7J; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<|8 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》
Y}Dp{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
DY l ^6 ] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
db LX}> agreement for a settlement 授产协议
3UaP7p+d agreement for assignment 转让协议
j\vK`.z agreement for sale 售卖协议；买卖协议
daorKW4 agreement for sale and purchase 买卖协议
=.%ZF]Oe+# agreement for the payment of interest 支付利息协议
1t0F J@)* agreement for the repayment of money 还款协议
EK '&S=] agreement of reinsurance 再保险协议
`~RV Agricultural Bank of China 中国农业银行
D6vn3*,& air passenger departure tax 飞机乘客离境税
7^; OjO@8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d#*5U9\z airport tax 机场税
Z^|C~lp;n alcohol duty 酒精税
bXfOZFzq) alienation 让与；让渡；转让
!G,$:t1-=V alimony 生活费；赡养费
^Pf&C0xXv All Ordinaries Index [AOI] 所有普通股指数
I> xB. $A all risks 全险；综合险
4"2/"D0 All Sales Record for Stock Market 《股票市场成交报告》
<\ 8 Allied Capital Resources Limited 新联财务有限公司
=oTYwU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U &5zs r allocation letter 拨款信件
SQ!lgm1bA allocation of fund 分配款项；预留款项
] UI+6}r allocation of profit 利润分配；溢利分配
t[maUy _A allocation warrant 拨款令
CvW((<? allotment 分配；配股
+wSm6 *j7= allotment notice 股份配售通知；配股通知
LJ) ) allotment of shares 股份分配
e.+)0)A- allowable 可获宽免；免税的
'2tEKVb allowable business loss 可扣除的营业亏损
cg.e(@( allowable expenses 可扣税的支出
vraU&ze\1 allowance 免税额；津贴；备抵；准备金
q+z\Y? allowance for debts 债项的免税额
;!}SgzSH} allowance for depreciation by wear and tear 耗损折旧免税额
S3'g(+ S allowance for funeral expenses 殡殓费的免税额
U,M,E@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
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allowance for repairs and outgoings 修葺及支出方面的免税额
p^:Lj 9Qax allowance to debtor 给债务人的津贴
[w/ t alteration of capital 资本更改
s,v#lJ]d0W alternate trustee 候补受托人
EVL;" amalgamation 合并
c 2@@Rd~M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
##_Za6/n ambit of charges 征税范围；收费范围
gB(W`:[ amended valuation 经修订的估值
9O Q4\ American Commodities Exchange 美国商品交易所
Ib\G{$r American Express Bank Limited 美国运通银行
WK}+f4tdW[ American Stock Exchange 美国证券交易所
=QfKDA amortization 摊销
a X %Zuyny amount due from banks 存放银行同业的款项
hN53= X: amount due from banks abroad 存放海外银行同业的款项
h n|E < amount due from holding companies 控股公司欠款
eh>E). amount due from local banks 存放本港银行同业的款项
)r i3ds amount due to banks 银行同业的存款
713M4CtJ amount due to banks abroad 海外银行同业的存款
nc~d*K\! amount due to holding companies 控股公司存款
4sQAR6_SW~ amount due to local banks 本港银行同业的存款
{?y7' amount due to outport banks 外埠银行同业的存款
+E~`H^ amount for note issue 发行纸币的款额
Z
~9N amount of bond 担保契据的款额
PoJ yWC amount of consideration 代价款额
f5 % & amount of contribution 供款数额
=)YYx8gR amount of indebtedness 负债款额
zrO|L|F&P amount of principal of the loan 贷款本金额
ss{= ::# amount of rates chargeable 应征差饷数额
1^#Q/J, amount of share capital 股本额
t"p#ii a amount of sums assured 承保款额
]M(f^ amount of variation 变动幅度
zjS:;!8em amount of vote 拨款数额
cmU+VZ#pk amount payable 应付款额
cOZ^huK amount receivable 应收款额
}hitU( 5t0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J\ +gd% analysis 分析
b6Hk20+B; ancillary risk 附属风险
<M?#3&5A annual account 周年帐目；周年帐目报表；年度决算；年结
;cn .s, annual accounting date 年结日期
GKhwn&qCKb annual allowance 每年免税额；年积金；年度津贴；年津
^6oqq[$ annual balance 年度余额
s~ZFVi-i annual disposable income 每年可动用收入
. b`P! annual estimates 周年预算
&n.uNe annual fee 年费
5{0>7c |. annual general meeting 周年大会
i{ @'\}{L annual growth rate 年增率；每年增长率
+i#sS19h annual long-term supplement 长期个案每年补助金
/7@2Qc 2 annual pensionable emolument 可供计算退休金的年薪
8 ysK VF annual report 年报
Ww& - `. Annual Report on the Consumer Price Index 《消费物价指数年报》
VQ<i$ I annual return 周年报表；周年申报表；每年报税表格
TDE1z>h+" Annual Return Rules 《周年报表规则》
k3 [h'.ps annual review of consumer prices 每年消费物价回顾
6xIYg ^ annual roll-forward basis 逐年延展方式
w
a<C*o annual salary 年薪
{U '&9_y annual statement 年度报表；年度决算表
f sc~$^.~\ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
DIp:S&q2 annuitant 年金受益人
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Ap9% annuity 年金
<lmJa# annuity contract 年金合约
So * Wk " annuity on human life 人寿年金
@ 1&;R antecedent debt 先前的债项
0o$HC86w ante-dated cheque 倒填日期支票
wv.Ul rpx. anticipated expenditure 预期开支
s]vJUC,s anticipated net profit 预期纯利
6a?$=y anticipated revenue 预期收入
`ab\i`g9 anti-inflation measure 反通货膨胀措施
H\+c'$ anti-inflationary stance 反通货膨胀立场
5%+bWI{w apparent deficit 表面赤字
T5jG II a apparent financial solvency 表面偿债能力
*t M7 > apparent partner 表面合伙人
Ru^ ONw" application for personal assessment 个人入息课税申请书
I/V )z9 application of fund 资金应用
W}2 &Pax application to release as liquidator and to destruct the books of accounts and documents
L sDz V) 申请免除清盘人职务及毁灭帐簿与文件
)g:,_ 1s)| appointed actuary 委任精算师
EhPVK6@ appointed auditor 委任核数师；委任审计师
.hlQ?\ appointed trustee 委任的受托人
<S8W~ wC appointer 委任人
o+_/)c apportioned pro rata 按比例分摊
/D$+b9FR< apportionment 分配；分摊
k?/ v y9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\*% i#]wO@ apportionment formula 分摊方程式
:n4:@L<%H apportionment of estate duty 遗产税的分摊
+>:}req appraisal 估价；评估
J&"?m.~@ appreciable growth 可观增长
vMX6Bg8 appreciable impact 显着影响
dHq )vs,L appreciable increase 可观增长
e9`uD|KAS| appreciation 增值；升值
EdAR<VfleA appreciation against other currencies 相对其他货币升值
k g,ys 4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hH c^ZA appreciation tax 增值税
( Oy Y_` appropriation 拨款；拨用；拨付
f >)Tq' appropriation account 拨款帐目
QPe9s [Y Appropriation Bill 拨款法案
]fADaw-R appropriation-in-aid system 补助拨款办法
.5 !sOOs$P approved assets 核准资产
B3>Uba*-)} approved basket stock 认可一篮子证券
\l]pe|0EW approved budget 核准预算
=,d* {m~A approved charitable donation 认可慈善捐款
#x5 N{8 approved charitable institution 认可慈善机构
w38c approved currency 核准货币；认可货币
NB3Syl8g approved estimates 核准预算
~1=.?Ho approved estimates of expenditure 核准开支预算
?z@v3(b[ approved overseas insurer 核准海外保险人
wyrI8UY approved overseas trust company 核准海外信托公司
hD$p;LF approved pooled investment fund 核准汇集投资基金
r O(TG approved provident fund scheme 认可公积金计划
T018)WrhL approved provision 核准拨款
c
BHL, approved redeemable share 核准可赎回股份
uZo`IK J approved regional stock 认可地区性证券
c{,y{2c]LT approved retirement scheme 认可退休金计划
up &N CX approved subordinated loan 核准附属贷款
d{2 y/ arbitrage 套戥；套汇；套利
c+8>EU AW arbitrageur 套戥者；套汇者
Oj"pj:fB arbitrary amount 临时款项
6MQs \ J6. arrangement 措施；安排；协定
3|K=%jr[ arrears 欠款
Q"_T2fl]vP arrears of pay 欠付薪酬
K$<`4#i arrears of revenue 逾期未收税款；逾期未收的帐项
5%QC
][, articles of association 组织章程；组织细则；组织章程细则
4+5OR&kxZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hJ;f1dZ7} ascertainment of profit 确定利润
s!@ =rq "Asia Clear" “亚洲结算系统”
{UdcX~\~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x&R9${ e% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h0F0d^W. Asian Development Fund [ADF] 亚洲发展基金
P /c
Q1 Asian dollar bond 亚洲美元债券
Z k/' \(5 Asian dollar market 亚洲美元市场
*(d6Z# Asian dollar rate 亚洲美元利率
s% N` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Mhv1K|4s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rL%]S&M9 asked price 沽盘；喊价；索价；卖方报价
rnn2u+OG assessable income 应评税入息
{d 1N& assessable loss 应评税亏损
QiTR-M2C! assessable profit 应评税利润
abROFI5.L assessable value 应评税值
$u; >hk assessed profit 估定利润
R3B5-^s assessed value 经评估价值
~aJW"\{ assessment 评税；评定；估价；评税单
YY#s= assessment number 评税编号；估价编号
- E8ntY- assessment of additional tax 补加税评税
5 \akI\ assessment of performance 业绩评估；实绩评价
!,Xy l}
# Assessor 评税主任
|
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asset price bubbles 资产价格泡沫
sf |oNOz asset-backed securities 具资产保证的证券
YN,y0t/cQ assets accretion 资产增值
vzY'+9q1. assets and liabilities 资产与负债
]aC ':55( assets betterment statement 资产递增表；资产改进表
,DQGv_ assets lending 实物放款；有抵押贷款
L $Hx?^3 assets of the company passing on the death 死者去世时转移的公司资产
z(g%ue\ assets pledged as security for liabilities 用作负债抵押的资产
? G$O m assets portfolio 资产投资组合
KInUe(g<9M assets price 资产价格
^&+zA,aL,A assets quality 资产质素
7tpAZ<{ assets realization 资产变现
Mx O
W)$f assets refinancing arrangement 资产再集资安排
Ws-6W!Ib% assets securitization 资产证券化
@Jb@L assets situated outside Hong Kong 在香港以外地方的资产
R k($lW) assets stripping 削减资产；拆卖资产
zmrQf/y{R
assets value 资产值
Js\- ['` assignee 承让人
,wtFs!8 assignment 转让；转让书；转让契
5^/, aI assignment of interest 权益转让
E4sn[DO assignment of letters patent and trade mark 专利证书及商标转让
J)9 AnGWe assignment of property 物业转让；物业转让书
pN\)(:"8v assignment right 转让权
9W{,=.%MX$ assignor 转让人
CfPXn0I associate 有联系的人；有关连人士；相联者；合伙人；联系人
V";mWws+?# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)KSisE L associate member 附属会员
:/o C:z\h associated body corporate 相联法人团体
{ 1+Cw?1d associated company 相联公司；联属公司
2[jL^ XMM associated corporation 相联法团
Jj2g5={ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2y3?!^$ 公认会计师公会〔英国〕
O&`U5w Association of Futures Exchange Brokers 香港期货经纪协会
x96qd%l/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
f {)+-8 association of underwriters 承保人组织
+7| [b assumption of control 接管
] Nnxnp assurance 担保；保险；转易；转易书
@GN(]t&3 assurance of interest 权益的转易
<Q2u)m' at 19XX price 按一九ＸＸ年价格计算
kCj`V2go at a discount 按赔价计算；按贴水价格计算；打折扣
iuiAK at a premium 按溢价计算；按升水价格计算
VZ\O9lD at call 通知付款；按通知
^oS$>6| at constant market price 按固定市价计算
?qju
DD at constant price 按固定价格计算
\Dn&"YG7 at cost 按成本计算
B4`2.yRis at current market price 按当时市价计算；按现时市价计算
qBT_!
)h
at current price 按当时价格计算；按现时价格计算
&MCy. (jN at factor cost 按要素成本计算；按生产要素成本计算
L +L 9Y} at money-of-the-day price 按付款当日价格计算
; tJWOm at or better 按指定或较佳价位〔买卖指令〕
T" n{WmVQ at par 按面值计算；平价
-glugVq at sight 见票即付
Rw {$L~\ at the close 按收市盘
IikG /8lP at the opening 按开市盘
"hL9 f=w attestation 见证；见证条款
{DU"]c/S at-the-money option 平价期权
q _cC7p6t attorney 受权人；受托代表人
~mtTsZc attornment 新拥有人承认书
~j=xi P attributable profit 可归属利润
):e+dt attributable share value 可归属股份价值
J!rY
6[ t Auckland Stock Exchange 奥克兰证券交易所
?#d6i$ auction 拍卖
j:7* 3@f auctioneer 拍卖商
9lKn% |=T audit 审计；核数
dVa!.q_3 Audit Commission 审计署
DhZ:#mM{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e"]"F{Q 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〕
Eu|sWdmf
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Yl $X3wi Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m;dm|4L^ audited account 审计帐目；经审计的帐目
Sa L"!uAk audited annual account 经审计的周年帐目
+}P%HH]E/p audited balance sheet 经审计的资产负债表
< "<Mbbp auditor 核数师；核数主任；审计师
&,J*_F<s2< auditor's certificate 核数师证明书；审计师证明书
M|d={o9Hp auditor's report 核数师报告；审计师报告
xdPcsox~ Aussie bond 澳元债券
YQ;
cJ $ austerity budget 紧缩预算
N1%p"( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f0vJm Australia All Ordinaries Index 澳洲所有普通股票指数
WP}ixcq# Australian Dollar [AUD] 澳元
C@1CanL@3 Australian Options Market 澳大利亚期权市场
Q8p=!K Australian Securities Commission 澳洲证券事务监察委员会
m# JI!_~! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g6WPPpqus Australian Stock Exchange 澳大利亚证券交易所
X2qv^G, Austrian Schilling [ATS] 奥地利先令
HN{z T& authentication 认证；鉴证
t#Th9G]1 authority to purchase 委托购买证；委购书
te i`/ authorization 认可；核准；授权；授权书
R~)ybf{ authorization by direction 指示授权
c7\VTYT authorization by instruction 指令授权
zxkM'8JC authorization by warrant 令状授权
K}x _nW authorization of unit trust 单位信托的认可
1pK6=-3 w3 authorized agent 指定代理人
^K+:C;Q| authorized capital 法定资本
Jm4#V~w authorized clerk 出市员
Av o|v> authorized dealer 认可交易商
E !zX)|Z< authorized financial institution 认可财务机构
yMb|I~k authorized fund 认可基金
e&0K ;yU authorized fund house 获授权的基金公司；认可基金公司
?OE#q$ g authorized institution 认可机构
D|l,08n"? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r4u z} jl{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X1 oGp+& authorized insurer 获授权保险人；获认可承保人
Oa !
m
authorized investment 特准投资项目
I.1D*!tz authorized person 获授权人
Y6A;AmM8 authorized representative 获授权代表
t0q_>T-kt authorized share capital 法定股本
OiF{3ae( automated quotation system 自动报价系统
iwU[6A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=Q-k'= 6\ 自动交易系统〔香港期货交易所有限公司〕
);Z ] SGd automatic adjustment mechanism 自动调整机制
Ry?4h\UX5 automatic adjustment system 自动调整系统
;\qXbL7 Automatic Clearing House 自动票据交换所
P>(P2~$Y" automatic exchange rates accumulation system 自动化汇率累集系统
*:g_'K"+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
VevNG * automatic teller machine [ATM] 自动柜员机
Fi4UaJ3K autopay 自动转帐
rFey4 zz z available assets 可用资产
pLnB)z? available fiscal reserve 现存财政储备
*t(4 $ available profit 可用利润
wO7t!35 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4 /'N|c. average 平均；平均数；海损
:'}@Al9=> average basic salary 平均基本薪金
'Dath>Y= average consumer expenditure 平均消费开支；一般消费开支
a[s KE? average cost 平均成本
h d2'AlB average cost of land production 增辟土地平均成本
yzR=A%V8A average daily turnover 平均每日成交额
id ?"PD"% average daily wage rate 平均每日工资率
*)'V vu< average expenditure pattern 平均开支模式
8O7Yv< average growth rate 平均增长率
=xL )$DTg) average net fixed assets 固定资产平均净值
_7"5wB?|+ average of relatives 相对价格平均数
/aY pIMi9} average price 平均价格
1oty*c average propensity to consume 平均消费倾向；一般消费倾向
x zm@
v( average propensity to save 平均储蓄倾向；一般储蓄倾向
)6-9)pH@) average rate 平均率
[ ny6W9 average revenue 平均收入；平均收益
"$| Zr average stock 平均库存；平均存货
BtsdeLj| average yearly rent 平均年租
AOb]q c avoidance of double taxation 避免双重课税
c7K!cfO:{N avoidance of tax 避税
