A:
J -z <&9 A share Ａ股；甲类股份
0[f[6mm%m abatement of tax 减税；减扣免税额
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TJGJY ABN AMRO Bank N.V. 荷兰银行
9Cs/B*3 )b above-the-line expenditure 线上项目支出；经常预算支出
g=$nNQ
\6= above-the-line receipt 线上项目收入；经常预算收入
(tCBbPW6T? ABSA Asia Limited 南非联合亚洲有限公司
zSagsH |W absolute change 绝对数值变更
*Ksk1T+> absolute expenditure 实际开支
'<U4D absolute guideline figure 绝对准则数字
p v,z$3Q absolute interest 绝对权益
*Rm D%[f absolute order of discharge 绝对破产解除令
K SJ K o absolute profit margin 绝对利润幅度
YQ>O6:% absolute value 实值；绝对值
H6hhU'Kxf8 absolutely vested interest 绝对既得权益
9\VV++}s>o absorbed cost 已吸收成本；已分摊成本
>eWORf>7 absorption 吸收；分摊；合并
PXF u absorption rate 吸收率；摊配率；分摊率
Vy6~O|68= ACB Finance Limited 亚洲商业财务有限公司
^" iJ acceptable form of reciprocity 合理的互惠条件
q)3QmA~ acceptable rate 适当利率；适当汇率
T>|Y_3YO_a acceptance agreement 承兑协议
OH v4Yy]$B acceptance for honour 参加承兑
zeD=-3 acceptor 承兑人；接受人；受票人
r72zWpF!Ss acceptor for honour 参加承兑人
b%].D(qBy accident insurance 意外保险
7ufTmz#j< Accident Insurance Association of Hong Kong 香港意外保险公会
`S A1V),~ accident insurance scheme 意外保险计划
P2F8[o!< accident year basis 意外年度基准
_:>t$*
_ accommodation 通融；贷款
n-{.7 accommodation bill 通融票据；空头票据
?u5jX J0L accommodation party 汇票代发人
|-TxX:O- account balance 帐户余额；帐户结余
|S]T,`7u account book 帐簿
IdCE<Oj\ account collected in advance 预收款项
R[l~E![!j account current book 往来帐簿
`neo.] account of after-acquired property 事后取得的财产报告
0J6* U[ account of defaulter 拖欠帐目
X o[GD`t account payable 应付帐款
-EE}HUP) account payee only [A/C payee only] 只可转帐；存入收款人帐户
P('bnDU account receivable 应收帐款
vDyGxU!#\ account receivable report 应收帐款报表
fg/hUUl account statement 结单；帐单；会计财务报表
4KR$s Kq$q account title 帐户名称；会计科目
%' /^[j# accountant's report 会计师报告
\hdil`{> Accountant's Report Rules 会计师报告规则
;(rK^*`fO accounting and auditing procedure 会计与审计程序；会计与核数程序
Lb?0< Accounting Arrangements 《会计安排》
I%{ 1K+V/ accounting basis 会计基础
LfJMSscfv accounting by Official Receiver 破产管理署署长呈交的帐目
S0 ReT*I Accounting Circular 《会计通告》
8g G;A8 accounting class 会计类别
|x T'+~u accounting date 记帐日期；会计结算日期
?7"v~d]> accounting for money 款项核算
w,j;XPp Accounting Officer 会计主任
,hZ?]P& accounting period 会计报告期；会计期
y(O~=S+< accounting policy 会计政策；会计方针
wScr:o+K>L accounting practice 会计惯例
wEw;],ur accounting principle 会计准则
yH9&HFDp accounting record 会计记录
e-nw R accounting report 会计报告
$RYOj{1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%~M#3 Yw a Accounting Society of China 中国会计学会
nd[Ja_h accounting statement 会计报表
l5D4 ?`| accounting system 会计制度；会计系统
GcG$>&, accounting transaction 会计事项；帐务交易
xEv?2n@A accounting treatment 会计处理
`NNP}O2 accounting year 会计年度
4ves|pLET accretion 增值；添加
1@9M[_<n5 accrual 应计项目；应累算数目
X`fm5y accrual basis 应计制；权责发生制
Sbeq%Iwm. accrual basis accounting 应计制会计；权责发生制会计
CdM V( accrue 应累算；应计
x`I"%pG accrued benefit 应累算利益
FD[4?\W]# accrued charges 应计费用
8U n0<+b accrued cumulative preference share dividend 应累算的累积优先股股息
-C8LM ls accrued expenses 应累算费用
]]y4$ [|L accrued interest payable 应付利息；应计未付利息
`|PhXr accrued interest receivable 应收利息；应计未收利息
NN5 G
'|i accrued right 累算权益
0H x'C^m72 accruing profit 应累算的利润
_:FD#5BZ1 accumulated fiscal reserve 累积财政储备
)P,pW?h$ accumulated profit 累积利润；滚存溢利
cM\BEh h accumulated reserve 累积储备
mex@~VK accumulation of surplus income 累积收益盈余
+:W? :\ acquired assets 既得资产
%/BBl$~ji acquisition 收购；购置；取得
WO6+r?0M2 acquisition cost 购置成本
b;nqhO[f} acquisition expenses 购置费用
P76gJ@#m acquisition of 100% interest 收购全部股权
<sX_hIA^Fx acquisition of control 取得控制权
yZ]?-7 acquisition of fixed assets 购置固定资产
[[xnp;-; acquisition of shell “买壳”
g?K? Fn.} acquisition price 收购价
Gyrc~m[$ act of God 天灾
PR*EyM[ T acting partner 执事合伙人
9<
S active market 买卖活跃的市场；交投畅旺的市场；旺市
u$X =2u:P active partner 积极参与的合伙人
I}m>t}QRI_ active trading 交投活跃
YN~1 .!F actual circulation 实际流通
c~}FYO$ actual cost 实际成本
BqM[{Kv actual expenditure 实际开支；实际支出
=dmxE*C actual income 实际入息；实际收入；实际收益
O- box? actual market 现货市场
y'n<oSB} actual price 现货价；实际价格
DiZ;FHnaG? actual profit 实际利润
Sy<io@df actual quotation 实盘；实际价位；实际报价
rbs&A{i actual year basis 按实际年度计算
uo*lW2&U actuals 实货
Q.\vN-(
actuarial investigation 精算调查
"!uS!BI? actuarial principle 精算原则
T5}5uk9 actuarial report 精算师报告
g|h; * Actuarial Society of Hong Kong 香港精算学会
cVYu (ssC4 actuarial valuation 精算师估值
$"k1 ^&&E actuary 精算师
%NfH`%` ad referendum agreement 暂定协议；有待覆核的协定
02)Ybp6y ad valorem duty 从价税；按值征税
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"m~W ad valorem duty system 从价税制
v l?fCO ad valorem fee 从价费
54/ZGaonz ad valorem tariff 从价关税
j^eM i additional allowance 额外免税额
kBY#= e). additional amount for unexpired risk 未过期风险的额外款额
t;:Yf additional assessable profit 补加应评税利润
$Rn9* OKr additional assessment 补加评税
vE)d0l" additional commitment 额外承担
t{ `-G*^ additional commitment vote 额外承担拨款
lQ"t# b+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P ?96; additional dependent parent allowance 供养父母额外免税额
7HL23Vr k additional provision 额外拨款
L X #. additional stamp duty 附加印花税
9*Fc+/ additional tax 补加税罚款；补加税款
Y&y<WN}Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F!2VTPm9z adjudged bankrupt 被裁定破产
YG)7+94 adjudicated bankrupt 裁定破产人
sDu &9+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
~q}]/0-m adjudication of bankruptcy 裁定破产；宣告破产
|/Y!R>El adjudication of insolvency 裁定无力偿还债务
23opaX5V= adjusted actual 经调整的实数；调整后的实数
=/4}!B / adjusted current assets 经调整的流动资产；调整后的流动资产
IxY!.d_s|~ adjusted figure 经调整的数字；调整后的数额
=,&{ &m) adjusted liabilities 经调整的负债；调整后的负债
v[a 4d&P adjusted loss 经调整的亏损；调整后的亏损
2%MS$Fto 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
7]hRAhJ8I adjusted profit 经调整的利润；调整后的利润
/)rv Ndn adjusted surplus 经调整的盈余额；调整后的盈余额
p vRa adjusted value 经调整的价值；调整后的价值
"\M3||.! adjustment 调整；修订；理算〔保险〕
1J&hm[3[K adjustment centre 调剂中心
L_!} R adjustment lag 调整过程的时间差距；调整时差
Kn2W{* wD adjustment mechanism 调整机制
cO-^#di adjustment of loss 亏损调整
t~Ic{%bdA adjustment process 调整过程；调整程序
u0$}VO5/a adjustment range 调整幅度
'2{60t_A administered exchange rate 受管制汇率
4 X0ku] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
} OkK@8?0O administration expenses 行政费用
!{ORFd administration fee 手续费；行政费
"2T* w~V&y administration in bankruptcy 破产管理
SWNT}{x] administration order 遗产管理令
:r&4/sN}< administrator 管理人；遗产管理人
#O7phjzgD administrator of the estate 遗产管理人
@1w9!\7Vt admission of debt 债项承认书
5 B lptC admission of proof 接纳债权证明
Y Gj3W.eH advance 放贷款项；垫付款项；预支款项；预付款项
IP 9{vk advance account 暂支帐目；预付款帐户
JQhw >H9& advance compensation 预付补偿金
$]Vvu{ advance from shareholder 股东垫款
=&J 7
'nDP advance pending reimbursement 预支以待日后付还
]}~[2k. advanced economy 先进经济体系
v~2$ 9x!9 advancement 预付；预付财产
.UUY9@ advances warrant 垫款令
%6vf~oG advancing 贷出
LyRU2A adverse balance 逆差
FOFZ/q adverse exchange 逆汇
#Tjv (O[& advertisement addressed to shareholders 在报章刊登的致股东通告
Nl3@i `; advice for collection 托收通知书
8%dE$smH advice of drawing 提款通知书；汇票通知书
%YI Xk1 advice of payment 付款通知
UUf-G0/P Advisory Committee [Securities and Futures Commission]
X5| <qu 谘询委员会〔证券及期货事务监察委员会〕
|,&5.|E 7 Advisory Committee on Diversification 经济多元化谘询委员会
[q/tKdo@ affidavit 誓章；遗产申报誓章
Iq@: n_ ~ affidavit of no receipt 述明无收款的誓章
ZZ<uiN$ affiliate 联号；联营公司；附属公司
5w\>Whbd affiliated company 附属公司；联号；联营公司
;<JyA3i^V, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nty^ De% affordability 负担能力
XQW+6LEQ African Development Bank [AfDB] 非洲开发银行
b>B.3E\Pc after-acquired property 事后取得的财产
dc .o K4G} after-hours dealing 市后交易
:Kl~hzVSOa after-tax profit 税后盈利；税后利润；税后溢利
JP2zom agency agreement 代理协议
|hp_<F9. agency expenses 代理机构的开支
'Y
ZYRFWXM agency fee 代理费
FY^[?lj Agency Law 《代理法》
WW'8&:x agent 代理人；承销人
h@5mVTb}i agent of company 公司代理人
TsPx"+>7` agent's fee 代理人费；经纪费
y&HfF ~ aggregate 总计；总数；总体数字
f__r " N aggregate amount 总款额；总额
dPdodjSu,! aggregate assets and liabilities 总体资产与负债
#bqc} h9 aggregate at constant price 按固定价格计算的总体数字
l Ikh4T6i aggregate demand 总需求
{xw"t9(fE aggregate gross position 总持仓量
Rn (vG-xQ aggregate limit 总限额
`h>a2 aggregate of salaries tax 合计薪俸税
Q -!,yCu aggregate performance 总体表现；总体业绩
u}eqU% aggregate supply 总体供应
y5d=r]_S: aggregate surplus 总盈余
E|(T(4; aggregate total 整体总额
s&<6{AU(id aggregate value 总值；合计价值
3HU_ ~%l aggregated basis 合计基准
vPm&0,R*y: aggregated net chargeable income 合计应课税入息实额
c~@ Z aggregation 合并计算；合计；总和
-' j_JJ aggregation of incomes of husband and wife 夫妇入息合并计算
q K sI}X ~ aggregation of property 财产的总和
\GL!x 7s1A agio 差价；贴水
;b(*Bh< 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》
l ( EDe Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F__j]}? 《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》
7 q>Y)*V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Xndgs}zz 《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》
mVg$z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Hh_Yd) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
d-=RS]j;j agreement for a settlement 授产协议
wj-=#gyAoo agreement for assignment 转让协议
}9& Z#1/ agreement for sale 售卖协议；买卖协议
y"Fp4$qb agreement for sale and purchase 买卖协议
8i H'cX agreement for the payment of interest 支付利息协议
ax]Pa*C} agreement for the repayment of money 还款协议
WOW:$.VO^ agreement of reinsurance 再保险协议
z|w @eQ", Agricultural Bank of China 中国农业银行
dM%#DN8 l air passenger departure tax 飞机乘客离境税
3D)gy9T&l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7oj
^(R, airport tax 机场税
G :W4<w alcohol duty 酒精税
u&q RK>wLa alienation 让与；让渡；转让
.?L&k|wX- alimony 生活费；赡养费
.eg?FB' 7 All Ordinaries Index [AOI] 所有普通股指数
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#A sA all risks 全险；综合险
$\S;f"IM. All Sales Record for Stock Market 《股票市场成交报告》
.AIlv^:|U Allied Capital Resources Limited 新联财务有限公司
5pF4{Jd1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ze+_iQ5 allocation letter 拨款信件
(;f 7/2~` allocation of fund 分配款项；预留款项
q5jLK) allocation of profit 利润分配；溢利分配
0y>]6 8D allocation warrant 拨款令
9n#Q1Xq allotment 分配；配股
3?x4+ b allotment notice 股份配售通知；配股通知
6}Se$XMl allotment of shares 股份分配
]b jXbbHd allowable 可获宽免；免税的
FtaO@5pS54 allowable business loss 可扣除的营业亏损
k<1BE^[ V allowable expenses 可扣税的支出
DB1GW, allowance 免税额；津贴；备抵；准备金
0q|.]:][Eo allowance for debts 债项的免税额
Fap@cW3?8 allowance for depreciation by wear and tear 耗损折旧免税额
:xn/9y+s allowance for funeral expenses 殡殓费的免税额
S7{L-"D =y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~FnB!Mh}? allowance for repairs and outgoings 修葺及支出方面的免税额
v!\\aG/ allowance to debtor 给债务人的津贴
<M(Jqb cWa alteration of capital 资本更改
{ o2p CH alternate trustee 候补受托人
AOT +4*)% amalgamation 合并
p$>e{-u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_/@VV5 Mq ambit of charges 征税范围；收费范围
F\' ^DtB amended valuation 经修订的估值
N! 7r~B
American Commodities Exchange 美国商品交易所
.AEOf0t American Express Bank Limited 美国运通银行
ZG=B'4W American Stock Exchange 美国证券交易所
'S_kD! BO amortization 摊销
wz!a;]agg amount due from banks 存放银行同业的款项
^tWt"GgC amount due from banks abroad 存放海外银行同业的款项
-8sm^A>C amount due from holding companies 控股公司欠款
K+3dwQo amount due from local banks 存放本港银行同业的款项
>C6wm^bl amount due to banks 银行同业的存款
0FA
N9u2 amount due to banks abroad 海外银行同业的存款
$D`~X` amount due to holding companies 控股公司存款
(&n4^tJ+_ amount due to local banks 本港银行同业的存款
l s5s}X amount due to outport banks 外埠银行同业的存款
L 0v& m amount for note issue 发行纸币的款额
\ ,:3 bY_d amount of bond 担保契据的款额
ooJ ^8L amount of consideration 代价款额
oSmv
(O amount of contribution 供款数额
tc go
'V amount of indebtedness 负债款额
$U,`M" amount of principal of the loan 贷款本金额
8vzjPWu amount of rates chargeable 应征差饷数额
eY3l^Su1 amount of share capital 股本额
3|$>2IRq amount of sums assured 承保款额
1!u}~E_ amount of variation 变动幅度
',?9\xEB amount of vote 拨款数额
Q
o}&2 m amount payable 应付款额
e-$ U .cx amount receivable 应收款额
%+PWcCmn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J.
]~J|K analysis 分析
: K%{?y ancillary risk 附属风险
P3w]PG@ annual account 周年帐目；周年帐目报表；年度决算；年结
2C9wOO annual accounting date 年结日期
tBDaFB annual allowance 每年免税额；年积金；年度津贴；年津
w]Q0}Z annual balance 年度余额
c zMu<@c [ annual disposable income 每年可动用收入
bFivHms annual estimates 周年预算
8.Q;o+NU annual fee 年费
R5`"~qP- annual general meeting 周年大会
"qEi$a&] annual growth rate 年增率；每年增长率
zdDn.
vG annual long-term supplement 长期个案每年补助金
aq ~g 54 annual pensionable emolument 可供计算退休金的年薪
'r KDw06/ annual report 年报
g.AMCM?z Annual Report on the Consumer Price Index 《消费物价指数年报》
)@-v6;7b 0 annual return 周年报表；周年申报表；每年报税表格
_%g}d/v}pO Annual Return Rules 《周年报表规则》
Ka[@-XH annual review of consumer prices 每年消费物价回顾
(TufvHC annual roll-forward basis 逐年延展方式
\Y)pm9! annual salary 年薪
oY!n M%z/ annual statement 年度报表；年度决算表
4::>Ca^{ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
@Y/P vS8! annuitant 年金受益人
]LF Y2w< annuity 年金
Z]$RO annuity contract 年金合约
[ emUyF annuity on human life 人寿年金
j, SOL9yg antecedent debt 先前的债项
(kpn"]^' ante-dated cheque 倒填日期支票
zY f `o0U anticipated expenditure 预期开支
y`"b%P)+T anticipated net profit 预期纯利
~n)! e#p anticipated revenue 预期收入
C$X
)I~M anti-inflation measure 反通货膨胀措施
+\SNaq~& anti-inflationary stance 反通货膨胀立场
OiB*,TWV apparent deficit 表面赤字
%9z N U apparent financial solvency 表面偿债能力
|m eo apparent partner 表面合伙人
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\wH/_ application for personal assessment 个人入息课税申请书
cY+vnQm application of fund 资金应用
y %dUry%> application to release as liquidator and to destruct the books of accounts and documents
Fs^d-I 申请免除清盘人职务及毁灭帐簿与文件
kV@*5yc?R appointed actuary 委任精算师
_ Je k;N appointed auditor 委任核数师；委任审计师
#qk} e4u appointed trustee 委任的受托人
.@0 i,7S appointer 委任人
:t
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d*%-r2 K apportionment 分配；分摊
yZ f+*j/a7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(<ybst6+I apportionment formula 分摊方程式
?b',kN ,( apportionment of estate duty 遗产税的分摊
az7<@vSXi appraisal 估价；评估
/0(2PVf
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GO@pwq< appreciable impact 显着影响
l~.}#$P] appreciable increase 可观增长
1jdv<\U appreciation 增值；升值
,E]u[7A appreciation against other currencies 相对其他货币升值
Wsb=SM7; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5oz[Njq4 appreciation tax 增值税
:tP:X+ ?O appropriation 拨款；拨用；拨付
>G`=8Ku appropriation account 拨款帐目
Nrl&"IK|J Appropriation Bill 拨款法案
8l| v#^v appropriation-in-aid system 补助拨款办法
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4rmxjiN approved assets 核准资产
h1 \)_jxA approved basket stock 认可一篮子证券
3}::"X approved budget 核准预算
w H&Rjn approved charitable donation 认可慈善捐款
_vA \j approved charitable institution 认可慈善机构
' </ approved currency 核准货币；认可货币
Jhbkp?Zli approved estimates 核准预算
Ot uOT=% approved estimates of expenditure 核准开支预算
H-%)r&"vn approved overseas insurer 核准海外保险人
<UJgl{ - approved overseas trust company 核准海外信托公司
?>lvV+3^` approved pooled investment fund 核准汇集投资基金
u@SE)qg approved provident fund scheme 认可公积金计划
a jy.K'B* approved provision 核准拨款
>SJ#
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&(!Sy?tNe approved regional stock 认可地区性证券
x{u7# s1|/ approved retirement scheme 认可退休金计划
pm< zw - approved subordinated loan 核准附属贷款
{r2-^Q HF arbitrage 套戥；套汇；套利
YQ>P{I%J arbitrageur 套戥者；套汇者
;I'pC?!y arbitrary amount 临时款项
K~nk:} 3Ui arrangement 措施；安排；协定
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Vn arrears 欠款
XAuB .)| arrears of pay 欠付薪酬
Y a] qo] arrears of revenue 逾期未收税款；逾期未收的帐项
b&u o^G, articles of association 组织章程；组织细则；组织章程细则
<Sn5ME<* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\LB =_W$ ascertainment of profit 确定利润
Q2;zve&Dl "Asia Clear" “亚洲结算系统”
n50XGv Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v'` 9^3(- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5q[0;`J Asian Development Fund [ADF] 亚洲发展基金
^n5[pF} Gw Asian dollar bond 亚洲美元债券
M70X dn Asian dollar market 亚洲美元市场
A:3bL:
;t Asian dollar rate 亚洲美元利率
*JXiOs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}?B=R#5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L|G!of[8n asked price 沽盘；喊价；索价；卖方报价
kzCD>m assessable income 应评税入息
|Ia3b V W assessable loss 应评税亏损
_%Ay\4H^\ assessable profit 应评税利润
kvh}{@|- assessable value 应评税值
^.Y"<oZSS assessed profit 估定利润
>LxYP7M assessed value 经评估价值
wC@5[e$ assessment 评税；评定；估价；评税单
bu"R2~sb assessment number 评税编号；估价编号
TRG(W^<F assessment of additional tax 补加税评税
tBe)#-O assessment of performance 业绩评估；实绩评价
M-KjRl Assessor 评税主任
8;7Y }c asset price bubbles 资产价格泡沫
v#0R asset-backed securities 具资产保证的证券
{H eIY2 assets accretion 资产增值
5,!,mor$] assets and liabilities 资产与负债
m3]|I(]`Xe assets betterment statement 资产递增表；资产改进表
)5P*O5kQ - assets lending 实物放款；有抵押贷款
=%AFn9q assets of the company passing on the death 死者去世时转移的公司资产
0 1 [LPN assets pledged as security for liabilities 用作负债抵押的资产
_xign 3 assets portfolio 资产投资组合
#ej^K |Qx assets price 资产价格
FKf lN assets quality 资产质素
yn<z!z%mz assets realization 资产变现
H<|I&nV assets refinancing arrangement 资产再集资安排
q4vu r>m6 assets securitization 资产证券化
10 dVV[= assets situated outside Hong Kong 在香港以外地方的资产
+F ~;Q$T assets stripping 削减资产；拆卖资产
.:,RoK1 assets value 资产值
lpkg( J#& assignee 承让人
0 j%@P[zQ assignment 转让；转让书；转让契
ZjLzS]\a assignment of interest 权益转让
sqHv rI assignment of letters patent and trade mark 专利证书及商标转让
=t l[?6 assignment of property 物业转让；物业转让书
~*D)L'`2M assignment right 转让权
0`/ PEK{ assignor 转让人
V Y8 p[` associate 有联系的人；有关连人士；相联者；合伙人；联系人
z^9Yoqog Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
MJ[#Gq\0R associate member 附属会员
th 8f associated body corporate 相联法人团体
Xg.'<.!g0 associated company 相联公司；联属公司
/E(H`;DG associated corporation 相联法团
2XrPgq' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
qOz,iR?} 公认会计师公会〔英国〕
F?'=iY<h Association of Futures Exchange Brokers 香港期货经纪协会
zmy94Y5PE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M*| y&XBe association of underwriters 承保人组织
J=6 7As assumption of control 接管
/B"h #v-o assurance 担保；保险；转易；转易书
[@ [!esC assurance of interest 权益的转易
aR.1&3fE at 19XX price 按一九ＸＸ年价格计算
k %#`{#n i at a discount 按赔价计算；按贴水价格计算；打折扣
VtF^;
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}(O/ y- at call 通知付款；按通知
!_s | h@ at constant market price 按固定市价计算
hNUAwTH 6 at constant price 按固定价格计算
^[XxE Lx at cost 按成本计算
5gW`;Cdbyc at current market price 按当时市价计算；按现时市价计算
h b9X<N+p at current price 按当时价格计算；按现时价格计算
8%JxXtWW` at factor cost 按要素成本计算；按生产要素成本计算
(5{ |']G at money-of-the-day price 按付款当日价格计算
I jN3 jU at or better 按指定或较佳价位〔买卖指令〕
';??0M at par 按面值计算；平价
e;pVoRI at sight 见票即付
hu\HK81m at the close 按收市盘
bJe*J\){ at the opening 按开市盘
~c[} %Ir> attestation 见证；见证条款
_Jj/"? at-the-money option 平价期权
qie7iE`o attorney 受权人；受托代表人
YE&"IH]lF attornment 新拥有人承认书
La? q> attributable profit 可归属利润
c ;e-[F 7 attributable share value 可归属股份价值
Ld? tV i Auckland Stock Exchange 奥克兰证券交易所
|x["fWK auction 拍卖
=<(:5ive auctioneer 拍卖商
*= dFTd"# audit 审计；核数
/ee:GjUkB Audit Commission 审计署
> ZkcL7t9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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NPl< 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〕
Mm-FdP
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:SG9ygq' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qAm$yfYs` audited account 审计帐目；经审计的帐目
k(o[T),_%0 audited annual account 经审计的周年帐目
)gV+BHK audited balance sheet 经审计的资产负债表
\(.&E`r auditor 核数师；核数主任；审计师
uOc>~ITPS auditor's certificate 核数师证明书；审计师证明书
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auditor's report 核数师报告；审计师报告
,T"pUe VJ Aussie bond 澳元债券
]P$8# HiX austerity budget 紧缩预算
'Z'X`_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?LgR8/Io@5 Australia All Ordinaries Index 澳洲所有普通股票指数
B Hn`e~ Australian Dollar [AUD] 澳元
>5wA B Australian Options Market 澳大利亚期权市场
jp yV52 Australian Securities Commission 澳洲证券事务监察委员会
shxr^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
IGT~@); Australian Stock Exchange 澳大利亚证券交易所
.=rv,PWjZ Austrian Schilling [ATS] 奥地利先令
j2lo~J) authentication 认证；鉴证
F}0QocD authority to purchase 委托购买证；委购书
gB&]kHLO authorization 认可；核准；授权；授权书
2 *n2!7jZ* authorization by direction 指示授权
- t4 "BD authorization by instruction 指令授权
+@]1!|@( authorization by warrant 令状授权
n<8$_?- authorization of unit trust 单位信托的认可
P~ _CDh.N authorized agent 指定代理人
0 { v? authorized capital 法定资本
{b^naE authorized clerk 出市员
Zqd&EO m authorized dealer 认可交易商
og MLv} authorized financial institution 认可财务机构
*]z.BZI: authorized fund 认可基金
V|}9d:&O authorized fund house 获授权的基金公司；认可基金公司
+^gh 3Y authorized institution 认可机构
t2p/NIn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]~8bh*,= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>?'q P ] authorized insurer 获授权保险人；获认可承保人
<Nv w
w authorized investment 特准投资项目
|_F- Abk authorized person 获授权人
,TOLr%+v~n authorized representative 获授权代表
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EEr? " authorized share capital 法定股本
7 t5X automated quotation system 自动报价系统
7oF`Os+U Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oF.Fg<p ( 自动交易系统〔香港期货交易所有限公司〕
2P$l XGjh automatic adjustment mechanism 自动调整机制
5YC56,X automatic adjustment system 自动调整系统
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Automatic Clearing House 自动票据交换所
10}oaL S automatic exchange rates accumulation system 自动化汇率累集系统
PZNo.0M70 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vb q I$F[s automatic teller machine [ATM] 自动柜员机
w?C _LP autopay 自动转帐
tt[P{mMQ available assets 可用资产
98Srn63O available fiscal reserve 现存财政储备
h |=^@F_\` available profit 可用利润
HCHP15otfe Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E}k#-+u<S4 average 平均；平均数；海损
\q3H #1A average basic salary 平均基本薪金
`"AjbC L average consumer expenditure 平均消费开支；一般消费开支
}S*6+4 average cost 平均成本
F Paj
p average cost of land production 增辟土地平均成本
-J[ zJ4z # average daily turnover 平均每日成交额
*^Zt5 zk average daily wage rate 平均每日工资率
gK(E0p" average expenditure pattern 平均开支模式
XYod>[.x average growth rate 平均增长率
l]WV?^* average net fixed assets 固定资产平均净值
a47Btd'm average of relatives 相对价格平均数
P7egT,Z average price 平均价格
n,PHfydqX average propensity to consume 平均消费倾向；一般消费倾向
]~?k%Mpw average propensity to save 平均储蓄倾向；一般储蓄倾向
wrqdQ} @( average rate 平均率
t)cG_+rJ average revenue 平均收入；平均收益
G]P4[#5 average stock 平均库存；平均存货
:U)e
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b cM#KA avoidance of double taxation 避免双重课税
*Z{$0K avoidance of tax 避税
