A:
`$9L^Yg,4 A share Ａ股；甲类股份
~R!gJTO9 abatement of tax 减税；减扣免税额
R|t;p!T ABN AMRO Bank N.V. 荷兰银行
>0T3 '/k<H above-the-line expenditure 线上项目支出；经常预算支出
n|]N7 b' above-the-line receipt 线上项目收入；经常预算收入
h[l{ 5Z* ABSA Asia Limited 南非联合亚洲有限公司
U,3d) ]Zy& absolute change 绝对数值变更
.S|-4}G(6 absolute expenditure 实际开支
~_}4jnC absolute guideline figure 绝对准则数字
J<_ 1z':W) absolute interest 绝对权益
XZ@ >]P absolute order of discharge 绝对破产解除令
R` C.ha absolute profit margin 绝对利润幅度
x<Se>+
absolute value 实值；绝对值
{Tx 3$eU absolutely vested interest 绝对既得权益
K.h]JD]o absorbed cost 已吸收成本；已分摊成本
n^6TP'r absorption 吸收；分摊；合并
0 Uaem absorption rate 吸收率；摊配率；分摊率
J3\)Jy ACB Finance Limited 亚洲商业财务有限公司
Y:%" K acceptable form of reciprocity 合理的互惠条件
Q2 $/e+ acceptable rate 适当利率；适当汇率
<NL+ 9l R acceptance agreement 承兑协议
*eoq=,O acceptance for honour 参加承兑
mCrU//G acceptor 承兑人；接受人；受票人
{Pvr??"r acceptor for honour 参加承兑人
Isp_U5M accident insurance 意外保险
#wD7 \X-f Accident Insurance Association of Hong Kong 香港意外保险公会
di<B ~:l58 accident insurance scheme 意外保险计划
sWW\bK0B4 accident year basis 意外年度基准
s bjtL, accommodation 通融；贷款
g _x\T+= accommodation bill 通融票据；空头票据
h *w aRD accommodation party 汇票代发人
a^*B5G1(& account balance 帐户余额；帐户结余
| /#'S&!U account book 帐簿
;q&Z9 lm account collected in advance 预收款项
[EOMCH2Ki account current book 往来帐簿
w}b<D#0XC account of after-acquired property 事后取得的财产报告
r
&c_4%y account of defaulter 拖欠帐目
[+7"{UvT account payable 应付帐款
Fi k@hu account payee only [A/C payee only] 只可转帐；存入收款人帐户
}1\?()rB account receivable 应收帐款
Y(W{J d+ account receivable report 应收帐款报表
r UvwpP"k account statement 结单；帐单；会计财务报表
sx90lsu account title 帐户名称；会计科目
|Rk37P { accountant's report 会计师报告
4Qhx[Hv>( Accountant's Report Rules 会计师报告规则
bN4d:0 Y accounting and auditing procedure 会计与审计程序；会计与核数程序
T/5nu?v Accounting Arrangements 《会计安排》
*<CxFy;| accounting basis 会计基础
DlS&qFs accounting by Official Receiver 破产管理署署长呈交的帐目
e c`>KuY Accounting Circular 《会计通告》
=*[, *A accounting class 会计类别
-|$* l
Q accounting date 记帐日期；会计结算日期
0. (zTJ accounting for money 款项核算
_AAx
) Accounting Officer 会计主任
%y3:SUOdx accounting period 会计报告期；会计期
5A;"jp^ Z accounting policy 会计政策；会计方针
e)b r`CD% accounting practice 会计惯例
M;> ha,x accounting principle 会计准则
n=r= u'oi accounting record 会计记录
0 c, bet{m accounting report 会计报告
d g m+U%E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!
7Nn ]Lx Accounting Society of China 中国会计学会
/;b.-v& accounting statement 会计报表
x1:vUHwC accounting system 会计制度；会计系统
lW&[mnR accounting transaction 会计事项；帐务交易
AtuZF
accounting treatment 会计处理
wbl ${@ 4 accounting year 会计年度
8\P
JSr accretion 增值；添加
e=-YP8l
accrual 应计项目；应累算数目
\S' cW B accrual basis 应计制；权责发生制
2;O c^ accrual basis accounting 应计制会计；权责发生制会计
T?Z OHH8 accrue 应累算；应计
%pd5w~VP accrued benefit 应累算利益
_RgxKp/d accrued charges 应计费用
`$f\ % accrued cumulative preference share dividend 应累算的累积优先股股息
%d ZM9I0 accrued expenses 应累算费用
YlG; A\]k accrued interest payable 应付利息；应计未付利息
E#8J+7 accrued interest receivable 应收利息；应计未收利息
-uO%[/h;N accrued right 累算权益
iczs8g j* accruing profit 应累算的利润
V5cb}xx accumulated fiscal reserve 累积财政储备
IOn`cbV: accumulated profit 累积利润；滚存溢利
_J +]SNk accumulated reserve 累积储备
il=?o f\,i accumulation of surplus income 累积收益盈余
_dz +2au acquired assets 既得资产
[p2g_bI8yK acquisition 收购；购置；取得
f*UBigk acquisition cost 购置成本
S_`W@cp[ acquisition expenses 购置费用
osI- o~#> acquisition of 100% interest 收购全部股权
2f s9JP{^0 acquisition of control 取得控制权
aYqqq| acquisition of fixed assets 购置固定资产
9 Zs #Ky/ acquisition of shell “买壳”
32TP Mk acquisition price 收购价
\-DM-NrZ1U act of God 天灾
sTJJE3TBI acting partner 执事合伙人
cF-Jc}h active market 买卖活跃的市场；交投畅旺的市场；旺市
U<1}I.hDJ active partner 积极参与的合伙人
+'!h-x1y~ active trading 交投活跃
:17ee actual circulation 实际流通
p<<6}3~ actual cost 实际成本
iJ5e1R8tN actual expenditure 实际开支；实际支出
UeFtzty,a actual income 实际入息；实际收入；实际收益
S6= \r{V actual market 现货市场
27}.s0{D actual price 现货价；实际价格
2K5}3<KD/ actual profit 实际利润
cq- e
c7 actual quotation 实盘；实际价位；实际报价
*G8'Fjin'T actual year basis 按实际年度计算
:Fw *r| actuals 实货
,P;8 }yQ actuarial investigation 精算调查
%?U"[F1 actuarial principle 精算原则
8/Lu'rI actuarial report 精算师报告
n5/Z Jur Actuarial Society of Hong Kong 香港精算学会
X%RQB$ actuarial valuation 精算师估值
PEMxoe<+ actuary 精算师
|p'_k(z } ad referendum agreement 暂定协议；有待覆核的协定
4;B= Qoxe ad valorem duty 从价税；按值征税
/5Gnb.zN) ad valorem duty system 从价税制
1uKD&k%q ad valorem fee 从价费
= ?y^O0v ad valorem tariff 从价关税
NdaVT5RB additional allowance 额外免税额
I8XGU) additional amount for unexpired risk 未过期风险的额外款额
yz54:q? additional assessable profit 补加应评税利润
@G^j8Nl+J} additional assessment 补加评税
:YkDn~@ additional commitment 额外承担
Y j ,9V], additional commitment vote 额外承担拨款
&Z;Eu'ia additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5%vP~vy_} additional dependent parent allowance 供养父母额外免税额
\"<GL; additional provision 额外拨款
yQ72v' additional stamp duty 附加印花税
D'U\]'. additional tax 补加税罚款；补加税款
(gs`=H*d; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\JF57t}Zk adjudged bankrupt 被裁定破产
D/+@d:- G adjudicated bankrupt 裁定破产人
T\<M?`Y adjudication fee 裁定费；评定印花税额手续费；评估契据费
NB~*sP-l& adjudication of bankruptcy 裁定破产；宣告破产
~hxeD" w adjudication of insolvency 裁定无力偿还债务
C.DoXE7 adjusted actual 经调整的实数；调整后的实数
V>~*]N^f adjusted current assets 经调整的流动资产；调整后的流动资产
4nX'a*'D~} adjusted figure 经调整的数字；调整后的数额
A- <.# adjusted liabilities 经调整的负债；调整后的负债
n^g- ` adjusted loss 经调整的亏损；调整后的亏损
d
%F/, c-= 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
!XG/,)A adjusted profit 经调整的利润；调整后的利润
{ &6l\| adjusted surplus 经调整的盈余额；调整后的盈余额
V}3~7( adjusted value 经调整的价值；调整后的价值
3|z;K,`Fw adjustment 调整；修订；理算〔保险〕
XFLjVrX[ adjustment centre 调剂中心
:Kt{t46) adjustment lag 调整过程的时间差距；调整时差
*J*zml3 adjustment mechanism 调整机制
;h*"E(P p adjustment of loss 亏损调整
/9t*CEu\ adjustment process 调整过程；调整程序
/i7>&ND.r adjustment range 调整幅度
EX[l0]fj administered exchange rate 受管制汇率
v= 8~ZDY Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x_>"Rnv:K administration expenses 行政费用
C5W- B8> administration fee 手续费；行政费
O V0 cr administration in bankruptcy 破产管理
dNS9<8JX administration order 遗产管理令
R[2 [[M administrator 管理人；遗产管理人
'Gm!Jblo@ administrator of the estate 遗产管理人
kiB OyC!r6 admission of debt 债项承认书
r' 97\| admission of proof 接纳债权证明
r( `8A:#d advance 放贷款项；垫付款项；预支款项；预付款项
r&LCoe'\{i advance account 暂支帐目；预付款帐户
3l41r[\ advance compensation 预付补偿金
SO8|]Fk advance from shareholder 股东垫款
*o2_EqXL* advance pending reimbursement 预支以待日后付还
G tGyY0 advanced economy 先进经济体系
/eI ,]CB'z advancement 预付；预付财产
]J0Y^dM advances warrant 垫款令
^O,6(@> advancing 贷出
xq#]n^ adverse balance 逆差
) 2*|WHO adverse exchange 逆汇
0(.R?1*:Rf advertisement addressed to shareholders 在报章刊登的致股东通告
LT
y@6* advice for collection 托收通知书
6.(]}?g1f advice of drawing 提款通知书；汇票通知书
a'L7y% advice of payment 付款通知
dnhpWV h n Advisory Committee [Securities and Futures Commission]
f{oxF?|89 谘询委员会〔证券及期货事务监察委员会〕
hyr5D9d Advisory Committee on Diversification 经济多元化谘询委员会
_^,[wD affidavit 誓章；遗产申报誓章
RvZryA*vu affidavit of no receipt 述明无收款的誓章
+eVpMD(
l affiliate 联号；联营公司；附属公司
))we\I__8 affiliated company 附属公司；联号；联营公司
YC+ZVp"v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+&@l{x(, affordability 负担能力
_j?=&tc African Development Bank [AfDB] 非洲开发银行
jDkc~Wwa after-acquired property 事后取得的财产
[s&
y_[S after-hours dealing 市后交易
2{Lc^6i(t after-tax profit 税后盈利；税后利润；税后溢利
LVz%$Cq,0 agency agreement 代理协议
}9fV[zO agency expenses 代理机构的开支
4pOc` agency fee 代理费
M KE[Yb? Agency Law 《代理法》
5ju CeG+Z agent 代理人；承销人
sC'A_ -' agent of company 公司代理人
,Y uWz$aF{ agent's fee 代理人费；经纪费
+HVG5 l aggregate 总计；总数；总体数字
w NlV_ aggregate amount 总款额；总额
'e8d["N aggregate assets and liabilities 总体资产与负债
@ a{v>) aggregate at constant price 按固定价格计算的总体数字
S@ rsQ@PA aggregate demand 总需求
IcNI uv aggregate gross position 总持仓量
l.LFlwt aggregate limit 总限额
!& :.Uh aggregate of salaries tax 合计薪俸税
A 'P}mrY aggregate performance 总体表现；总体业绩
R,k[Kh aggregate supply 总体供应
~S<F aggregate surplus 总盈余
[&k& $04_ aggregate total 整体总额
%PNm7s4x 2 aggregate value 总值；合计价值
> & lg aggregated basis 合计基准
%#;(]7Zq aggregated net chargeable income 合计应课税入息实额
iH -x aggregation 合并计算；合计；总和
Q(eQZx { aggregation of incomes of husband and wife 夫妇入息合并计算
5;uX"z G aggregation of property 财产的总和
nD{;4$xP` agio 差价；贴水
) a2m<"
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》
GA*Khqdid Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
& ;x1Rx 《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》
&|,qsDK( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
OEq e^``! 《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》
(/UMi,Ho Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BsG[#4KM: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
KARQKFp!C> agreement for a settlement 授产协议
LZ<( :S agreement for assignment 转让协议
ur_"m+ agreement for sale 售卖协议；买卖协议
ry<}DK<u agreement for sale and purchase 买卖协议
Ik2szXh[J agreement for the payment of interest 支付利息协议
N4JL.(m){I agreement for the repayment of money 还款协议
F[qI fh4
agreement of reinsurance 再保险协议
YuZ
Agricultural Bank of China 中国农业银行
C{Xk/Er5< air passenger departure tax 飞机乘客离境税
*d*;M> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7m)ykq :? airport tax 机场税
7=[O6<+o alcohol duty 酒精税
J!gWRw5 alienation 让与；让渡；转让
%)@(T ye - alimony 生活费；赡养费
7]+'%Uwu) All Ordinaries Index [AOI] 所有普通股指数
o\V t $ all risks 全险；综合险
rcb/X`l= All Sales Record for Stock Market 《股票市场成交报告》
F1]PYx$X Allied Capital Resources Limited 新联财务有限公司
fP4IOlHkE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~\(>m=|C:H allocation letter 拨款信件
NNrZb? allocation of fund 分配款项；预留款项
Bwvc@(3v allocation of profit 利润分配；溢利分配
;eSf4_~ allocation warrant 拨款令
h]z|OhG allotment 分配；配股
{xx;zjt%}} allotment notice 股份配售通知；配股通知
SNV+.xN allotment of shares 股份分配
gKH"f% lK allowable 可获宽免；免税的
GHrT?zEX allowable business loss 可扣除的营业亏损
,oVBgCf allowable expenses 可扣税的支出
?;QKe0I^ allowance 免税额；津贴；备抵；准备金
=1B&d[3; allowance for debts 债项的免税额
E
MbI\=>yS allowance for depreciation by wear and tear 耗损折旧免税额
~2q G" 1[\ allowance for funeral expenses 殡殓费的免税额
{Q3#]Vu allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5m;wMW < allowance for repairs and outgoings 修葺及支出方面的免税额
zEL[%(fnc allowance to debtor 给债务人的津贴
Ljs(<Gm )- alteration of capital 资本更改
p%qL0
alternate trustee 候补受托人
B=xZkc amalgamation 合并
& K*_/Q
'\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ATkqzE`; ambit of charges 征税范围；收费范围
Sgk{NM7|k amended valuation 经修订的估值
%R5MAs&-5 American Commodities Exchange 美国商品交易所
-]MP,P% American Express Bank Limited 美国运通银行
DY27' `n6 American Stock Exchange 美国证券交易所
.VV!$;
FB amortization 摊销
g5H qU2 amount due from banks 存放银行同业的款项
`6F8Kqltr amount due from banks abroad 存放海外银行同业的款项
9 W
r( w amount due from holding companies 控股公司欠款
n ;Wf|> amount due from local banks 存放本港银行同业的款项
{oC 69n: amount due to banks 银行同业的存款
K#yH\ fn8 amount due to banks abroad 海外银行同业的存款
R')GQ.yYq amount due to holding companies 控股公司存款
+*~3"ww< amount due to local banks 本港银行同业的存款
87* [o amount due to outport banks 外埠银行同业的存款
`Wt~6D
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m M%BO(X{= amount of bond 担保契据的款额
mT$tAwzTC{ amount of consideration 代价款额
"N"k8,LH amount of contribution 供款数额
_Dt TG<E amount of indebtedness 负债款额
[vT,zM
amount of principal of the loan 贷款本金额
N8Q{ 4c amount of rates chargeable 应征差饷数额
=!Cvu.~}, amount of share capital 股本额
]8z6gDp amount of sums assured 承保款额
' vClZGQ1 amount of variation 变动幅度
mTbPz Z4 amount of vote 拨款数额
LKG|S<s amount payable 应付款额
tH!z7VZ amount receivable 应收款额
d'J?QH!N0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N%i<DsK.u6 analysis 分析
9~ af\G ancillary risk 附属风险
{u][q
&n annual account 周年帐目；周年帐目报表；年度决算；年结
id9T[^h annual accounting date 年结日期
Q)dns)_x annual allowance 每年免税额；年积金；年度津贴；年津
'hW RwP| annual balance 年度余额
:
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9 e6{( annual estimates 周年预算
mw%_ yDZ { annual fee 年费
Z@u mbyM annual general meeting 周年大会
gQG iph | annual growth rate 年增率；每年增长率
eT?L MBn\ annual long-term supplement 长期个案每年补助金
+t6m>IBu annual pensionable emolument 可供计算退休金的年薪
t, YAk
?} annual report 年报
hY'%SV
p Annual Report on the Consumer Price Index 《消费物价指数年报》
;sJ2K"c annual return 周年报表；周年申报表；每年报税表格
<C xe t~x Annual Return Rules 《周年报表规则》
W%:zvqg
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f>PU# D@B annual roll-forward basis 逐年延展方式
7 {<lH%Tn annual salary 年薪
]d(}b>gR~( annual statement 年度报表；年度决算表
$SgD|
9 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
p.olXP annuitant 年金受益人
)9,"~P2[ R annuity 年金
s o s & annuity contract 年金合约
2J <Z4Ap annuity on human life 人寿年金
14zzWzKx antecedent debt 先前的债项
>iV(8EgB S ante-dated cheque 倒填日期支票
IA!Kp g
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EeJ] >
1 anticipated net profit 预期纯利
l vffQ _t anticipated revenue 预期收入
=Q/i < u anti-inflation measure 反通货膨胀措施
exvsf| anti-inflationary stance 反通货膨胀立场
zt6ep= apparent deficit 表面赤字
aP gG+tu apparent financial solvency 表面偿债能力
$ Q4b~ apparent partner 表面合伙人
RT9@&5>il application for personal assessment 个人入息课税申请书
^)I:82"|? application of fund 资金应用
aKZD4; application to release as liquidator and to destruct the books of accounts and documents
~ VKXL,. 申请免除清盘人职务及毁灭帐簿与文件
%m`QnRX?D appointed actuary 委任精算师
BO|Jrr> appointed auditor 委任核数师；委任审计师
=)LpMTz appointed trustee 委任的受托人
a#=-Aj- appointer 委任人
=7> ~u apportioned pro rata 按比例分摊
l{g( z ! apportionment 分配；分摊
> kT~X ,o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c i>=45@J apportionment formula 分摊方程式
zq&lxySa apportionment of estate duty 遗产税的分摊
}% *g\%L appraisal 估价；评估
<NO~TBH F appreciable growth 可观增长
/;1FZ<zU appreciable impact 显着影响
p,/^x ~m3a appreciable increase 可观增长
ualtIHXK) appreciation 增值；升值
b iD7(AK appreciation against other currencies 相对其他货币升值
WBIS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4 vphLAm appreciation tax 增值税
}rZp(FG@* appropriation 拨款；拨用；拨付
g<Xwk2_=g appropriation account 拨款帐目
2} -W@R Appropriation Bill 拨款法案
Tc :`TE=2 appropriation-in-aid system 补助拨款办法
AJ mzg approved assets 核准资产
:W"ITY( approved basket stock 认可一篮子证券
2 )YLs5>W% approved budget 核准预算
DFMWgBL approved charitable donation 认可慈善捐款
u a-p^X`w approved charitable institution 认可慈善机构
y C#{nUdw approved currency 核准货币；认可货币
0Og =H79< approved estimates 核准预算
I6_+3}Hm{ approved estimates of expenditure 核准开支预算
oxZ(qfjS approved overseas insurer 核准海外保险人
~c"c9s+o approved overseas trust company 核准海外信托公司
sBMHf9u approved pooled investment fund 核准汇集投资基金
ej `$-hBBV approved provident fund scheme 认可公积金计划
Yaqim< j approved provision 核准拨款
fz*6 B NJ approved redeemable share 核准可赎回股份
kCV OeXv approved regional stock 认可地区性证券
$9/r*@bu8d approved retirement scheme 认可退休金计划
$}@l l^ approved subordinated loan 核准附属贷款
B=7L+6 arbitrage 套戥；套汇；套利
WD:5C3; arbitrageur 套戥者；套汇者
Wu (GC]lTG arbitrary amount 临时款项
6gXc-}dp arrangement 措施；安排；协定
e9hQJ
1{)x arrears 欠款
<Co h
&g_ arrears of pay 欠付薪酬
* 0 @e_h arrears of revenue 逾期未收税款；逾期未收的帐项
`4MPXfoBL articles of association 组织章程；组织细则；组织章程细则
K""04Ew*pV Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[@ czvPi ascertainment of profit 确定利润
AyUVsIuPT= "Asia Clear" “亚洲结算系统”
pFh2@ O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D? ($R9t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
42M3c& @P Asian Development Fund [ADF] 亚洲发展基金
(iFhn*/
E Asian dollar bond 亚洲美元债券
_wMz+<7bY Asian dollar market 亚洲美元市场
lq~n*uwO}t Asian dollar rate 亚洲美元利率
gd*\,P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!TcjB ;q' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4-MA !& asked price 沽盘；喊价；索价；卖方报价
+?8nY.~,' assessable income 应评税入息
o,L !F` W assessable loss 应评税亏损
WW.=>]7; assessable profit 应评税利润
2rk_ ssvs assessable value 应评税值
z3,z&Ra assessed profit 估定利润
%PpB$ assessed value 经评估价值
E+gUzz5 assessment 评税；评定；估价；评税单
qlu yJpt assessment number 评税编号；估价编号
@ ({65 gJ* assessment of additional tax 补加税评税
1 <*-, f assessment of performance 业绩评估；实绩评价
b3ZPlLx6 Assessor 评税主任
ZHT.+X:_ asset price bubbles 资产价格泡沫
V>hy5hDpH asset-backed securities 具资产保证的证券
)9$Xfq/ assets accretion 资产增值
$d'Gh2IGA assets and liabilities 资产与负债
<_+8 c{ G assets betterment statement 资产递增表；资产改进表
B N=,>-O% assets lending 实物放款；有抵押贷款
VH/_0 assets of the company passing on the death 死者去世时转移的公司资产
\K=Jd#9c assets pledged as security for liabilities 用作负债抵押的资产
^>>Naid assets portfolio 资产投资组合
?Gb
18m assets price 资产价格
li'#< "R?' assets quality 资产质素
=8]'/b assets realization 资产变现
+#O?sI# assets refinancing arrangement 资产再集资安排
ppxu\a assets securitization 资产证券化
I<$lpU_H assets situated outside Hong Kong 在香港以外地方的资产
B}vI<?c assets stripping 削减资产；拆卖资产
q8U]Hyp(` assets value 资产值
1t6UI4U!$ assignee 承让人
X- zg assignment 转让；转让书；转让契
vR -/c assignment of interest 权益转让
Gc>\L3u assignment of letters patent and trade mark 专利证书及商标转让
u+*CpKR} assignment of property 物业转让；物业转让书
o_cj-
assignment right 转让权
qVf~ \H@ assignor 转让人
B!:(*lF associate 有联系的人；有关连人士；相联者；合伙人；联系人
_M?:N:e Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
fQ<V_loP.@ associate member 附属会员
|
.PLfc; associated body corporate 相联法人团体
b[$>HB _Na associated company 相联公司；联属公司
2a{ eJ89f associated corporation 相联法团
>q`G?9d2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%P?W^mI 公认会计师公会〔英国〕
RtSk;U1 Association of Futures Exchange Brokers 香港期货经纪协会
rHMsA|xz6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t{$t3>p- t association of underwriters 承保人组织
hHdC/mR
assumption of control 接管
TO QvZ?_ assurance 担保；保险；转易；转易书
SQ@@79A assurance of interest 权益的转易
B! ,})F$x at 19XX price 按一九ＸＸ年价格计算
T^" d%au at a discount 按赔价计算；按贴水价格计算；打折扣
,+2ytN* at a premium 按溢价计算；按升水价格计算
lGxG$0`;; at call 通知付款；按通知
46*?hA7@r( at constant market price 按固定市价计算
"kMpa]<c-6 at constant price 按固定价格计算
bH&[O`vf at cost 按成本计算
IE3GM^7\ at current market price 按当时市价计算；按现时市价计算
^CX~>j\( at current price 按当时价格计算；按现时价格计算
J=()
A + at factor cost 按要素成本计算；按生产要素成本计算
&A W?!rH at money-of-the-day price 按付款当日价格计算
`jP6;i at or better 按指定或较佳价位〔买卖指令〕
3o6N&bQ b at par 按面值计算；平价
&cZD{Z at sight 见票即付
K%S k{' at the close 按收市盘
Zf|f $1- at the opening 按开市盘
xD1w#FMlQs attestation 见证；见证条款
C6GYhG] at-the-money option 平价期权
SwQb" attorney 受权人；受托代表人
+&|WC2# attornment 新拥有人承认书
zF{5!b attributable profit 可归属利润
srUpG&Bcx
attributable share value 可归属股份价值
K{ N#^L! Auckland Stock Exchange 奥克兰证券交易所
mI}' 8 . auction 拍卖
@L`t/OD auctioneer 拍卖商
.Emw ;+> audit 审计；核数
GeE|&popO Audit Commission 审计署
k*M1m'1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
QQqWJ 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〕
n *U1
M audit review 帐目审查
Jyvc(~x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y>|7'M*+ audited account 审计帐目；经审计的帐目
&}rh+z audited annual account 经审计的周年帐目
r3#H]c audited balance sheet 经审计的资产负债表
VaH# ~! auditor 核数师；核数主任；审计师
UeE&rA] auditor's certificate 核数师证明书；审计师证明书
,rQznE1e auditor's report 核数师报告；审计师报告
\ ddbq g?` Aussie bond 澳元债券
uRJLSt9m austerity budget 紧缩预算
f ^z7K Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(ZDRjBth[ Australia All Ordinaries Index 澳洲所有普通股票指数
xZBmQ:s',S Australian Dollar [AUD] 澳元
e%"L79Of6) Australian Options Market 澳大利亚期权市场
ceAK;v
o Australian Securities Commission 澳洲证券事务监察委员会
lv,<[Hw1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
< jfi"SJu Australian Stock Exchange 澳大利亚证券交易所
2U i) '0 Austrian Schilling [ATS] 奥地利先令
A2]N := authentication 认证；鉴证
"#( ]{MY authority to purchase 委托购买证；委购书
IS"UBJ6p authorization 认可；核准；授权；授权书
Yk[yG;W authorization by direction 指示授权
FD[* mCGZ authorization by instruction 指令授权
)'92{-A0 authorization by warrant 令状授权
!DD|dVA{ authorization of unit trust 单位信托的认可
4u A ;--j authorized agent 指定代理人
?mnwD ]u authorized capital 法定资本
?$9C[Kw` authorized clerk 出市员
co#%~ KqMu authorized dealer 认可交易商
T5o9pm D authorized financial institution 认可财务机构
R|`}z"4C authorized fund 认可基金
]e 81O#t3 authorized fund house 获授权的基金公司；认可基金公司
R:zjEhH ) authorized institution 认可机构
8 z\WyDz authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tPc '# . authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q
f-1} authorized insurer 获授权保险人；获认可承保人
,E pg&)wC] authorized investment 特准投资项目
I
91`~0L* authorized person 获授权人
Qr$ uFh/y authorized representative 获授权代表
W.{#Pg1Da authorized share capital 法定股本
HX?5 O$<<N automated quotation system 自动报价系统
EPW
Iu)A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b>?X8)f2e 自动交易系统〔香港期货交易所有限公司〕
WnU"&XZ automatic adjustment mechanism 自动调整机制
}fUV*U:3 automatic adjustment system 自动调整系统
L3'o2@$ Automatic Clearing House 自动票据交换所
D:M0_4S automatic exchange rates accumulation system 自动化汇率累集系统
| \ C{R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q#F ;GD automatic teller machine [ATM] 自动柜员机
D O(FG-R autopay 自动转帐
yD$rls:v< available assets 可用资产
"3W!p+W available fiscal reserve 现存财政储备
UPA))Iv> available profit 可用利润
E: L =>} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^7V9\Q9 average 平均；平均数；海损
VWaI!bK average basic salary 平均基本薪金
UII R$,XB average consumer expenditure 平均消费开支；一般消费开支
K mk < average cost 平均成本
XQ.JzzY$ average cost of land production 增辟土地平均成本
j 8Y Mod= average daily turnover 平均每日成交额
K>"M# T average daily wage rate 平均每日工资率
\,oT(p4N%M average expenditure pattern 平均开支模式
%BC*h}KGH average growth rate 平均增长率
GjfY average net fixed assets 固定资产平均净值
?&j[Rj0pH average of relatives 相对价格平均数
JstX# z average price 平均价格
{eMu"< average propensity to consume 平均消费倾向；一般消费倾向
>n{(2bcFs average propensity to save 平均储蓄倾向；一般储蓄倾向
9co1+y=i{ average rate 平均率
k5P&F average revenue 平均收入；平均收益
Kw+?Lowp average stock 平均库存；平均存货
X2/ `EN\ average yearly rent 平均年租
s+$l.aIO! avoidance of double taxation 避免双重课税
8!'#B^ avoidance of tax 避税
