A:
y4Nam87;/? A share Ａ股；甲类股份
|lh&l<=(f abatement of tax 减税；减扣免税额
\mw5
~Rf; ABN AMRO Bank N.V. 荷兰银行
*7),v+ET above-the-line expenditure 线上项目支出；经常预算支出
GZ.KL!,R! above-the-line receipt 线上项目收入；经常预算收入
'i 8`LPQ ABSA Asia Limited 南非联合亚洲有限公司
pMkM@OH
absolute change 绝对数值变更
+l<;?yk:; absolute expenditure 实际开支
p K)!o absolute guideline figure 绝对准则数字
q[c^`5 absolute interest 绝对权益
F`o"t]AD-a absolute order of discharge 绝对破产解除令
un yU|B absolute profit margin 绝对利润幅度
Qi|k,1A 0 absolute value 实值；绝对值
y~ wN: absolutely vested interest 绝对既得权益
;z~j%L%b absorbed cost 已吸收成本；已分摊成本
D+7[2$:z absorption 吸收；分摊；合并
gY_AO1 absorption rate 吸收率；摊配率；分摊率
'acCnn' ACB Finance Limited 亚洲商业财务有限公司
la`f@~Bbr1 acceptable form of reciprocity 合理的互惠条件
vh^?M#\ acceptable rate 适当利率；适当汇率
'fY29Xr^ acceptance agreement 承兑协议
H
WFnIUv acceptance for honour 参加承兑
;Eh v1{; acceptor 承兑人；接受人；受票人
>FL%H=] acceptor for honour 参加承兑人
m2Wi "X(I_ accident insurance 意外保险
]MB6++.e Accident Insurance Association of Hong Kong 香港意外保险公会
J n'SGR accident insurance scheme 意外保险计划
u`u{\
xN9 accident year basis 意外年度基准
^h"@OEga? accommodation 通融；贷款
hdY d2
j accommodation bill 通融票据；空头票据
H2CpZK' accommodation party 汇票代发人
gVs@T' account balance 帐户余额；帐户结余
/ & yc?Ui account book 帐簿
8 LsJ}c account collected in advance 预收款项
ex|h&Vma2V account current book 往来帐簿
BKu < p< account of after-acquired property 事后取得的财产报告
B%z+\<3^q account of defaulter 拖欠帐目
{G{ >Qa| account payable 应付帐款
9M@,BXOt account payee only [A/C payee only] 只可转帐；存入收款人帐户
4C9k0]k2 account receivable 应收帐款
6e"Lod_ L account receivable report 应收帐款报表
,m5tO account statement 结单；帐单；会计财务报表
Bm&6 account title 帐户名称；会计科目
;t4YI7E* accountant's report 会计师报告
`?S L p Accountant's Report Rules 会计师报告规则
]vH:@%3U accounting and auditing procedure 会计与审计程序；会计与核数程序
&,$N|$yK}| Accounting Arrangements 《会计安排》
ra^"Vr accounting basis 会计基础
<BK?@X y accounting by Official Receiver 破产管理署署长呈交的帐目
g hW Accounting Circular 《会计通告》
eqqnR.0 accounting class 会计类别
ME*A6/ h accounting date 记帐日期；会计结算日期
S4
s#EDs accounting for money 款项核算
</_.+c [ Accounting Officer 会计主任
0Q[;{}W} accounting period 会计报告期；会计期
}`]Et99Q5 accounting policy 会计政策；会计方针
lDZ~ accounting practice 会计惯例
l _zTpyOZ accounting principle 会计准则
Cw~fP[5XMF accounting record 会计记录
t_ \&LMD accounting report 会计报告
H"wIa8A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Rp6q) Accounting Society of China 中国会计学会
=|H.r9-PK6 accounting statement 会计报表
}w{E< C(M accounting system 会计制度；会计系统
x}#N?d accounting transaction 会计事项；帐务交易
2g;Id.i> accounting treatment 会计处理
i>(TPj | accounting year 会计年度
/b410NP5 accretion 增值；添加
1+qP7 3a^ accrual 应计项目；应累算数目
uz;eY D accrual basis 应计制；权责发生制
l6.&<0pLT accrual basis accounting 应计制会计；权责发生制会计
?3<Y/Vg%c accrue 应累算；应计
Fp>nu _-" accrued benefit 应累算利益
LXf| n accrued charges 应计费用
40 zO4 accrued cumulative preference share dividend 应累算的累积优先股股息
mcxD#+H 3 accrued expenses 应累算费用
)QI#szv6 accrued interest payable 应付利息；应计未付利息
\9]- (j6[H accrued interest receivable 应收利息；应计未收利息
imyfki $B accrued right 累算权益
_Zxo <}w}y accruing profit 应累算的利润
>".@; accumulated fiscal reserve 累积财政储备
-cP1,>Ahv accumulated profit 累积利润；滚存溢利
0+A MN- accumulated reserve 累积储备
N\Ab0mDOV. accumulation of surplus income 累积收益盈余
z</^q y acquired assets 既得资产
0R}hAK+| 4 acquisition 收购；购置；取得
FhQb9\g acquisition cost 购置成本
ul!q)cPb{ acquisition expenses 购置费用
X#o;`QM acquisition of 100% interest 收购全部股权
_.SpU`>/f acquisition of control 取得控制权
[<nd+3E acquisition of fixed assets 购置固定资产
)-25? B acquisition of shell “买壳”
`tl -] ^Y2 acquisition price 收购价
fP
llN8n act of God 天灾
qf{HGn_9~1 acting partner 执事合伙人
wcGv#J], active market 买卖活跃的市场；交投畅旺的市场；旺市
n/YnISt active partner 积极参与的合伙人
ulfs Z: active trading 交投活跃
#p-\Y7f actual circulation 实际流通
*pyC<4W actual cost 实际成本
N[N4!k )!$ actual expenditure 实际开支；实际支出
IH.EvierJ actual income 实际入息；实际收入；实际收益
t|*UlTLm actual market 现货市场
k;r[m ,$ actual price 现货价；实际价格
UI*&@!%bzp actual profit 实际利润
(ih t
LF p actual quotation 实盘；实际价位；实际报价
..=lM:13| actual year basis 按实际年度计算
_WI ~b actuals 实货
8#HQ05q> actuarial investigation 精算调查
" +hU t actuarial principle 精算原则
V6'k\5| _ actuarial report 精算师报告
15MKV=?oY Actuarial Society of Hong Kong 香港精算学会
D!i|KI / actuarial valuation 精算师估值
juxAyds actuary 精算师
~w(A3I. ad referendum agreement 暂定协议；有待覆核的协定
Cj J n ad valorem duty 从价税；按值征税
Sp]ov:]%f ad valorem duty system 从价税制
Y@+9Ukd/ ad valorem fee 从价费
[YJ*zO ad valorem tariff 从价关税
u\km_e additional allowance 额外免税额
U@:l~ xJ additional amount for unexpired risk 未过期风险的额外款额
<"av /`; additional assessable profit 补加应评税利润
_S CY e additional assessment 补加评税
4I 2#L+W additional commitment 额外承担
r>G||/Z additional commitment vote 额外承担拨款
R S] N%`] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kD6Iz$tr additional dependent parent allowance 供养父母额外免税额
4v2JrC; additional provision 额外拨款
5Hs !s+ additional stamp duty 附加印花税
1;v wreJ additional tax 补加税罚款；补加税款
}xY|z"& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rw75(Lp{ adjudged bankrupt 被裁定破产
|C>\k u* adjudicated bankrupt 裁定破产人
-o57 "r^x adjudication fee 裁定费；评定印花税额手续费；评估契据费
`0-i>> adjudication of bankruptcy 裁定破产；宣告破产
{'#7b# DB> adjudication of insolvency 裁定无力偿还债务
;|f]e /El adjusted actual 经调整的实数；调整后的实数
|RD E/ adjusted current assets 经调整的流动资产；调整后的流动资产
c $_} adjusted figure 经调整的数字；调整后的数额
4x.I "eW~& adjusted liabilities 经调整的负债；调整后的负债
lE3&8~2 adjusted loss 经调整的亏损；调整后的亏损
7r pTk&` adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
sR| /s3; adjusted profit 经调整的利润；调整后的利润
biVsbxYurq adjusted surplus 经调整的盈余额；调整后的盈余额
Gi&/`vm adjusted value 经调整的价值；调整后的价值
6L2Wv5C adjustment 调整；修订；理算〔保险〕
E&Sr+D aPD adjustment centre 调剂中心
@==
"$uRw adjustment lag 调整过程的时间差距；调整时差
z]j_,3Hff adjustment mechanism 调整机制
UN:cRH{?* adjustment of loss 亏损调整
HN<e)E38 adjustment process 调整过程；调整程序
?yA
2N; adjustment range 调整幅度
_V` QvnT} administered exchange rate 受管制汇率
~L.5;8a3Pe Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZQmg;L&7 administration expenses 行政费用
$B OpjDV8 administration fee 手续费；行政费
{<i(aq? administration in bankruptcy 破产管理
""j l administration order 遗产管理令
RI BB* administrator 管理人；遗产管理人
+:u
&] administrator of the estate 遗产管理人
NSQ) lSW,; admission of debt 债项承认书
M* dou_ Q admission of proof 接纳债权证明
FQcm = d_s advance 放贷款项；垫付款项；预支款项；预付款项
Z-a B[hE advance account 暂支帐目；预付款帐户
Q|f)Awe$ advance compensation 预付补偿金
:kXxxS advance from shareholder 股东垫款
zF&_9VNk=c advance pending reimbursement 预支以待日后付还
.iST!n h advanced economy 先进经济体系
=HMuAUa. advancement 预付；预付财产
YW"nPZNPy~ advances warrant 垫款令
nDNK}O~' advancing 贷出
'f6!a5q C adverse balance 逆差
O\ w-hk adverse exchange 逆汇
4n% |h-!8 advertisement addressed to shareholders 在报章刊登的致股东通告
KCn#*[
advice for collection 托收通知书
,_: 6qn{ advice of drawing 提款通知书；汇票通知书
+@<@x4yt advice of payment 付款通知
zZV9`cqZ{ Advisory Committee [Securities and Futures Commission]
]K<7A!+@@p 谘询委员会〔证券及期货事务监察委员会〕
H)K. 2Q Advisory Committee on Diversification 经济多元化谘询委员会
oB+@05m8 affidavit 誓章；遗产申报誓章
]Y f8 affidavit of no receipt 述明无收款的誓章
mQ\oR| affiliate 联号；联营公司；附属公司
TaZlfe5z affiliated company 附属公司；联号；联营公司
r6 kQMFA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N
Q }5' affordability 负担能力
+sXnC\ African Development Bank [AfDB] 非洲开发银行
DMT2~mh after-acquired property 事后取得的财产
5 gwEr170 after-hours dealing 市后交易
) 3I|6iS after-tax profit 税后盈利；税后利润；税后溢利
YV6w}b: agency agreement 代理协议
kb'l@d#E agency expenses 代理机构的开支
D
\boF+^ agency fee 代理费
dkZ[~hEQG- Agency Law 《代理法》
Rtai? agent 代理人；承销人
}$:ha> agent of company 公司代理人
EtDzmpJR> agent's fee 代理人费；经纪费
O ! w&3 p aggregate 总计；总数；总体数字
?$b*)< aggregate amount 总款额；总额
7[8d-Sf24{ aggregate assets and liabilities 总体资产与负债
g]. _J aggregate at constant price 按固定价格计算的总体数字
5 ~"m$/yE aggregate demand 总需求
P2 +^7x? aggregate gross position 总持仓量
G)%r|meKGB aggregate limit 总限额
pwV {@h! aggregate of salaries tax 合计薪俸税
D+*_iM6[- aggregate performance 总体表现；总体业绩
K Z0%J5 aggregate supply 总体供应
r7 v 1q aggregate surplus 总盈余
Ft8ii|- aggregate total 整体总额
b>| d Q aggregate value 总值；合计价值
Na `vw aggregated basis 合计基准
q? # w%0} aggregated net chargeable income 合计应课税入息实额
z!^3%kJJ> aggregation 合并计算；合计；总和
T2 V(P>E aggregation of incomes of husband and wife 夫妇入息合并计算
/fxv^C82yv aggregation of property 财产的总和
-yY]0 agio 差价；贴水
?gS~9jgcd Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
u~27\oj, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~<=wTns! 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
8uB6C0 ,6? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,
ins/-3 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
h8HA^><Xr Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
z4(Q.0x7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\p!mX| agreement for a settlement 授产协议
BR0P :h agreement for assignment 转让协议
lAx8m't}6 agreement for sale 售卖协议；买卖协议
TzsNhrU{ agreement for sale and purchase 买卖协议
@34CaZ$k agreement for the payment of interest 支付利息协议
& P> a agreement for the repayment of money 还款协议
R?l={N=Wf agreement of reinsurance 再保险协议
YuzgR;Z Agricultural Bank of China 中国农业银行
L%4Do*V& air passenger departure tax 飞机乘客离境税
Mj:=$}rs^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{c=H#- A airport tax 机场税
&fwb ?Vn4 alcohol duty 酒精税
u]t#V f-$u alienation 让与；让渡；转让
o&rNM5: alimony 生活费；赡养费
)n$RHt+ :> All Ordinaries Index [AOI] 所有普通股指数
T28Q(\C:} all risks 全险；综合险
C?PgC~y) All Sales Record for Stock Market 《股票市场成交报告》
+p &$`( Allied Capital Resources Limited 新联财务有限公司
{I QCA-AI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WSV% Oy3V allocation letter 拨款信件
K$ ~Ja allocation of fund 分配款项；预留款项
\@*D;-b allocation of profit 利润分配；溢利分配
fngk<$lvg allocation warrant 拨款令
!*=+E%7 allotment 分配；配股
1.q
a//'RW allotment notice 股份配售通知；配股通知
> ^d+;~Q; allotment of shares 股份分配
@4j!M1} 4 allowable 可获宽免；免税的
:JG2xtn allowable business loss 可扣除的营业亏损
YD iru allowable expenses 可扣税的支出
hkR Jqta) allowance 免税额；津贴；备抵；准备金
BxGz4 allowance for debts 债项的免税额
c`!8 !R allowance for depreciation by wear and tear 耗损折旧免税额
[214b= allowance for funeral expenses 殡殓费的免税额
wTu=v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7f
q\
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M1=y-3dW 3 allowance to debtor 给债务人的津贴
#W=H)6 alteration of capital 资本更改
qvN 5[rb alternate trustee 候补受托人
F$H^W@<w amalgamation 合并
OE j%cB! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7a'@NgiGg ambit of charges 征税范围；收费范围
m *H6\on: amended valuation 经修订的估值
aZYs?b>Gm American Commodities Exchange 美国商品交易所
mX
QVL.P\ American Express Bank Limited 美国运通银行
iC Z1ARi American Stock Exchange 美国证券交易所
W8s/ " amortization 摊销
h%(0| amount due from banks 存放银行同业的款项
HXRK<6k$
amount due from banks abroad 存放海外银行同业的款项
MNsgD3 amount due from holding companies 控股公司欠款
Ed& M amount due from local banks 存放本港银行同业的款项
ewzZb*\ amount due to banks 银行同业的存款
mi$*,fz amount due to banks abroad 海外银行同业的存款
~JxAo\2i amount due to holding companies 控股公司存款
#kL4Rm; amount due to local banks 本港银行同业的存款
ryoD 1OE amount due to outport banks 外埠银行同业的存款
. g95E<bd amount for note issue 发行纸币的款额
FR 1se amount of bond 担保契据的款额
`1)n2<B amount of consideration 代价款额
7%Ii:5Bp amount of contribution 供款数额
(% f2ZNen amount of indebtedness 负债款额
(= ,w$ amount of principal of the loan 贷款本金额
rQD7ZN _ R amount of rates chargeable 应征差饷数额
,# QLc amount of share capital 股本额
gIaPS0Q amount of sums assured 承保款额
=[V amount of variation 变动幅度
Z\P&i# amount of vote 拨款数额
9x[|75}l amount payable 应付款额
rD SUhO{V amount receivable 应收款额
PEHaH"|([= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
s9}V nNr analysis 分析
<)$b=z ancillary risk 附属风险
b0"R |d[i annual account 周年帐目；周年帐目报表；年度决算；年结
t(?tPt 4zp annual accounting date 年结日期
9<S};I; annual allowance 每年免税额；年积金；年度津贴；年津
k=qb YGK annual balance 年度余额
%.;` 0}b annual disposable income 每年可动用收入
K=X1 3As_ annual estimates 周年预算
{`CmE/`{ annual fee 年费
E0Jk=cq annual general meeting 周年大会
.f]2%utHB annual growth rate 年增率；每年增长率
yu] nK-Y7S annual long-term supplement 长期个案每年补助金
H@pF3gh annual pensionable emolument 可供计算退休金的年薪
+~]LvZt I_ annual report 年报
~J,e^$u Annual Report on the Consumer Price Index 《消费物价指数年报》
^N_ ?&pgy annual return 周年报表；周年申报表；每年报税表格
[EU \- Annual Return Rules 《周年报表规则》
X7gtR |[ annual review of consumer prices 每年消费物价回顾
J`x!c9 zg7 annual roll-forward basis 逐年延展方式
t|y`Bl2 annual salary 年薪
$6p|}<u annual statement 年度报表；年度决算表
B\} B
H Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
5(sWV:_2 annuitant 年金受益人
t=$Hv annuity 年金
5W=jQ3 C annuity contract 年金合约
nI6[y)j annuity on human life 人寿年金
*wetPt)~v_ antecedent debt 先前的债项
x nm!$ $W ante-dated cheque 倒填日期支票
G .#sX anticipated expenditure 预期开支
\@i4im@%xU anticipated net profit 预期纯利
dF/HKBJ anticipated revenue 预期收入
4Sxt<7[f anti-inflation measure 反通货膨胀措施
woCFkO;'O anti-inflationary stance 反通货膨胀立场
^`XTs!. apparent deficit 表面赤字
RTR@p =ck apparent financial solvency 表面偿债能力
)dgo oq apparent partner 表面合伙人
8f0Ytfhw application for personal assessment 个人入息课税申请书
4?)-;Hx_X application of fund 资金应用
^6U0n!nU application to release as liquidator and to destruct the books of accounts and documents
M8wEy_XB1 申请免除清盘人职务及毁灭帐簿与文件
gr
y]!4Hy appointed actuary 委任精算师
'-[ ~I>o% appointed auditor 委任核数师；委任审计师
p&~= rp`E appointed trustee 委任的受托人
#X J`/\E] appointer 委任人
zU$S#4/C apportioned pro rata 按比例分摊
hB)TH'R{: apportionment 分配；分摊
M}
{'kK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8bIwRVA2\ apportionment formula 分摊方程式
+P. }< apportionment of estate duty 遗产税的分摊
ayvHS&h appraisal 估价；评估
0cBk/x ^s appreciable growth 可观增长
X}s}E
;v9 appreciable impact 显着影响
Y +9 OP appreciable increase 可观增长
&^4 E )F appreciation 增值；升值
+P?^Yx0d appreciation against other currencies 相对其他货币升值
)mVpJYt; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,m-/R appreciation tax 增值税
pNzSy"Y$ appropriation 拨款；拨用；拨付
~HH6=qjU) appropriation account 拨款帐目
)D1=jD( Appropriation Bill 拨款法案
uNn]hl|x appropriation-in-aid system 补助拨款办法
.}.63T$h9 approved assets 核准资产
5, <:|/r approved basket stock 认可一篮子证券
;.<0ln V approved budget 核准预算
aJi0!6o y approved charitable donation 认可慈善捐款
9M&uQccY approved charitable institution 认可慈善机构
qrtA'fU approved currency 核准货币；认可货币
@3:oo
/; approved estimates 核准预算
A!&hjV` approved estimates of expenditure 核准开支预算
6 -\ghPo approved overseas insurer 核准海外保险人
bq<DW/ approved overseas trust company 核准海外信托公司
>x$.mXX{ approved pooled investment fund 核准汇集投资基金
f*}H4H E O approved provident fund scheme 认可公积金计划
7sci&!.2` approved provision 核准拨款
,`ZIW approved redeemable share 核准可赎回股份
+bbhm0f approved regional stock 认可地区性证券
/?,c4K,ap approved retirement scheme 认可退休金计划
&XnbZ&_ approved subordinated loan 核准附属贷款
%w YGI arbitrage 套戥；套汇；套利
.s)z? 3 1 arbitrageur 套戥者；套汇者
5#SD$^ arbitrary amount 临时款项
I2$.o0=3Y arrangement 措施；安排；协定
e+t2F
|xDh arrears 欠款
3:;2Av2(X. arrears of pay 欠付薪酬
UmRI! WQl arrears of revenue 逾期未收税款；逾期未收的帐项
#6%9*Rh articles of association 组织章程；组织细则；组织章程细则
C
{GSf`D!T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-`o22G3w ascertainment of profit 确定利润
8=#J:LeXj "Asia Clear" “亚洲结算系统”
LK'|sO>|
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0rtP :Nj$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZKv^q%92 Asian Development Fund [ADF] 亚洲发展基金
)+nY-DB( Asian dollar bond 亚洲美元债券
x*" 0dY H Asian dollar market 亚洲美元市场
G/*0*&fW Asian dollar rate 亚洲美元利率
P ;#}@ /E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
I C6}s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c8'! >#$ asked price 沽盘；喊价；索价；卖方报价
)OAd[u< assessable income 应评税入息
M@n9i@UsO assessable loss 应评税亏损
AJ*FQo.U assessable profit 应评税利润
AIR\>.~"i* assessable value 应评税值
Q'ok%9q!p assessed profit 估定利润
(\Qk XrK assessed value 经评估价值
0m|$ vb assessment 评税；评定；估价；评税单
W\tSXM-Hg assessment number 评税编号；估价编号
$1h , <$5H assessment of additional tax 补加税评税
Y!8Ik(/~i assessment of performance 业绩评估；实绩评价
-2dk8]KB] Assessor 评税主任
cG"+n@ \ asset price bubbles 资产价格泡沫
H
',Nt asset-backed securities 具资产保证的证券
Fj`6v"h assets accretion 资产增值
(>E 70|T assets and liabilities 资产与负债
=psX2?%L assets betterment statement 资产递增表；资产改进表
HW)4#nLhh assets lending 实物放款；有抵押贷款
)4hb% U assets of the company passing on the death 死者去世时转移的公司资产
)@
/!B` assets pledged as security for liabilities 用作负债抵押的资产
#s OkD assets portfolio 资产投资组合
It ZqLUJ m assets price 资产价格
Fnnk }I} assets quality 资产质素
1%?J l~M assets realization 资产变现
p D+_ K assets refinancing arrangement 资产再集资安排
a/Cd;T 2 assets securitization 资产证券化
AQ>8] `e` assets situated outside Hong Kong 在香港以外地方的资产
,,Dwb\B} assets stripping 削减资产；拆卖资产
3} @!TI assets value 资产值
5 ,0fL assignee 承让人
vj+x( assignment 转让；转让书；转让契
1Fado$#
7 assignment of interest 权益转让
n6 PXPc assignment of letters patent and trade mark 专利证书及商标转让
b`@aiXN)+ assignment of property 物业转让；物业转让书
wX_s./#JJ assignment right 转让权
P+m{h n~% assignor 转让人
Hq{i-z+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
&gn^i!%Z) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~f[AEE~,s+ associate member 附属会员
1Qi5t?{ associated body corporate 相联法人团体
;_.%S *W\ associated company 相联公司；联属公司
!18M!8Xea associated corporation 相联法团
[f'V pId8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:< 公认会计师公会〔英国〕
;'.[h*u~< Association of Futures Exchange Brokers 香港期货经纪协会
0u]!C"VX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Xgge_`T9 association of underwriters 承保人组织
] Fx9!S assumption of control 接管
1]L 0r assurance 担保；保险；转易；转易书
C0xj M0 assurance of interest 权益的转易
R89 ;<,Ie at 19XX price 按一九ＸＸ年价格计算
r*|#*"K"a
at a discount 按赔价计算；按贴水价格计算；打折扣
ay \ e# ) at a premium 按溢价计算；按升水价格计算
?I6us X9$ at call 通知付款；按通知
nV|H5i;N7 at constant market price 按固定市价计算
e B`7C"Z at constant price 按固定价格计算
NArql at cost 按成本计算
%" 2 ;i@ at current market price 按当时市价计算；按现时市价计算
: GZx- at current price 按当时价格计算；按现时价格计算
?N
6'*2{NT at factor cost 按要素成本计算；按生产要素成本计算
v'"0Ya at money-of-the-day price 按付款当日价格计算
73kF=*m at or better 按指定或较佳价位〔买卖指令〕
< p<J;@ at par 按面值计算；平价
|fx*F}1 at sight 见票即付
'n7 )()"2 at the close 按收市盘
kx J! #%w at the opening 按开市盘
3x=f}SO& attestation 见证；见证条款
<+1d'VQ2 at-the-money option 平价期权
3|=9aM^ x^ attorney 受权人；受托代表人
n+Ia@ $|m attornment 新拥有人承认书
n M +( attributable profit 可归属利润
"t4$%7L] attributable share value 可归属股份价值
k^
CFu Auckland Stock Exchange 奥克兰证券交易所
Gz]p2K Bg auction 拍卖
f$G{7%9* auctioneer 拍卖商
& {): x audit 审计；核数
nu1s Audit Commission 审计署
B 4pJg Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Voi`OCut 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〕
!ejLqb audit review 帐目审查
- J 9K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'N?,UtG R audited account 审计帐目；经审计的帐目
>tf y\P Y: audited annual account 经审计的周年帐目
%!5[3b'h audited balance sheet 经审计的资产负债表
i1q he?5 auditor 核数师；核数主任；审计师
1}A1P&2> auditor's certificate 核数师证明书；审计师证明书
TA=Vf A B auditor's report 核数师报告；审计师报告
;VY0DAp{ Aussie bond 澳元债券
K, 7IBv,B[ austerity budget 紧缩预算
/8\ gT(@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1epj/bB& Australia All Ordinaries Index 澳洲所有普通股票指数
9? xMsu-H Australian Dollar [AUD] 澳元
D YJ F6O Australian Options Market 澳大利亚期权市场
-r%3"C=m Australian Securities Commission 澳洲证券事务监察委员会
iw!kV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~ _SoP Australian Stock Exchange 澳大利亚证券交易所
H"_ ZqEg Austrian Schilling [ATS] 奥地利先令
:zXkQQD8` authentication 认证；鉴证
i%m]<yElm authority to purchase 委托购买证；委购书
kW"6Gc&HUN authorization 认可；核准；授权；授权书
;++CMTza] authorization by direction 指示授权
xXp eo_y' authorization by instruction 指令授权
{&_1/ authorization by warrant 令状授权
,/O,j
SRk authorization of unit trust 单位信托的认可
czM Thm authorized agent 指定代理人
ou;E@`h;x authorized capital 法定资本
n>d@}hyv authorized clerk 出市员
iElE-g@Ws authorized dealer 认可交易商
Z i&qa+F authorized financial institution 认可财务机构
w) A@ authorized fund 认可基金
fiuF!<#;6 authorized fund house 获授权的基金公司；认可基金公司
$q_e~+SXT authorized institution 认可机构
/%w9F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
' +6H= Qn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V)
#vvnq authorized insurer 获授权保险人；获认可承保人
bL: !3|M authorized investment 特准投资项目
g4(vgW OW` authorized person 获授权人
p IKQx5; authorized representative 获授权代表
p<5ED\;N; authorized share capital 法定股本
X G]ltSOy automated quotation system 自动报价系统
Q; ]g9T[) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S2/6VoGE 自动交易系统〔香港期货交易所有限公司〕
\ /(;LHWQ automatic adjustment mechanism 自动调整机制
DYS|"tSk automatic adjustment system 自动调整系统
A=LyN$ % Automatic Clearing House 自动票据交换所
=+K2`=y;WF automatic exchange rates accumulation system 自动化汇率累集系统
zmV5 k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
VqzcTr]_ automatic teller machine [ATM] 自动柜员机
L0\97AF autopay 自动转帐
0G-M.s}A available assets 可用资产
J x# r available fiscal reserve 现存财政储备
`Zn2Vx available profit 可用利润
9[<,49 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6#egy|("nF average 平均；平均数；海损
qJY'"_Q{ average basic salary 平均基本薪金
Ba=P average consumer expenditure 平均消费开支；一般消费开支
`m N*"1p- average cost 平均成本
=|lw~CW average cost of land production 增辟土地平均成本
|P{K\;- average daily turnover 平均每日成交额
so~vnSQ!x average daily wage rate 平均每日工资率
4CR.= average expenditure pattern 平均开支模式
{0J T N%e average growth rate 平均增长率
,2H @xji
[ average net fixed assets 固定资产平均净值
:JBvCyj4PE average of relatives 相对价格平均数
Qqt< average price 平均价格
%nU8 Ca average propensity to consume 平均消费倾向；一般消费倾向
9.F+)y@ average propensity to save 平均储蓄倾向；一般储蓄倾向
F$l]#G.@A average rate 平均率
*h=|KOS average revenue 平均收入；平均收益
uWs5 + average stock 平均库存；平均存货
DOi\DJV! average yearly rent 平均年租
C_>dJYM avoidance of double taxation 避免双重课税
t@K N+
C avoidance of tax 避税
