A:
cy8>M))c A share Ａ股；甲类股份
nK;d\DO abatement of tax 减税；减扣免税额
V
*@q< rQ ABN AMRO Bank N.V. 荷兰银行
^*}D*=>\ above-the-line expenditure 线上项目支出；经常预算支出
7Mh' x:p above-the-line receipt 线上项目收入；经常预算收入
28"1 ONs 3 ABSA Asia Limited 南非联合亚洲有限公司
j2D!=P K; absolute change 绝对数值变更
v
WXo# absolute expenditure 实际开支
th{ f|fm62 absolute guideline figure 绝对准则数字
#&'S-XE+ absolute interest 绝对权益
tg\Nm7I absolute order of discharge 绝对破产解除令
GrLxERf absolute profit margin 绝对利润幅度
lwQ!sH[M absolute value 实值；绝对值
z Ddo RK@ absolutely vested interest 绝对既得权益
B~I ]3f absorbed cost 已吸收成本；已分摊成本
E{T3X wg absorption 吸收；分摊；合并
|KhpF1/( absorption rate 吸收率；摊配率；分摊率
LA6XTgcu ACB Finance Limited 亚洲商业财务有限公司
g=\(%zfsxr acceptable form of reciprocity 合理的互惠条件
6]1RxrAV acceptable rate 适当利率；适当汇率
L ci? acceptance agreement 承兑协议
-dM~3 ' acceptance for honour 参加承兑
SSI> +A acceptor 承兑人；接受人；受票人
<.ZIhDiE l acceptor for honour 参加承兑人
?Z{/0X)]| accident insurance 意外保险
%$& eC Accident Insurance Association of Hong Kong 香港意外保险公会
?ES{t4" accident insurance scheme 意外保险计划
v c: kY accident year basis 意外年度基准
eQ'E` S_d accommodation 通融；贷款
u. 2X " accommodation bill 通融票据；空头票据
k{ f1q>gd accommodation party 汇票代发人
4BMu0["6|s account balance 帐户余额；帐户结余
f/sz/KC]~ account book 帐簿
2!6hB sEr account collected in advance 预收款项
dEDhdF #f account current book 往来帐簿
:rr<#F account of after-acquired property 事后取得的财产报告
zu}uW,XH- account of defaulter 拖欠帐目
Vx!ZF+ account payable 应付帐款
< dE7+w account payee only [A/C payee only] 只可转帐；存入收款人帐户
c k;:84 account receivable 应收帐款
=#2%[kG q account receivable report 应收帐款报表
vu.ug$T account statement 结单；帐单；会计财务报表
Aa9l-:R account title 帐户名称；会计科目
=_OJ
7K' accountant's report 会计师报告
z"< S$sDh Accountant's Report Rules 会计师报告规则
pss ')YP. accounting and auditing procedure 会计与审计程序；会计与核数程序
UT@Qo}: Accounting Arrangements 《会计安排》
Sqp91[, accounting basis 会计基础
L[ zTT\a accounting by Official Receiver 破产管理署署长呈交的帐目
S_sHwObFu| Accounting Circular 《会计通告》
iK4\N;H accounting class 会计类别
$D`Kz*/. accounting date 记帐日期；会计结算日期
3mo<O}} accounting for money 款项核算
gkK(7=r% Accounting Officer 会计主任
:tV"uWZFU accounting period 会计报告期；会计期
bzG vnaTt accounting policy 会计政策；会计方针
2_L u 0Yrg accounting practice 会计惯例
Lj /^cx accounting principle 会计准则
W(q K ?"s2 accounting record 会计记录
n !zB+hW accounting report 会计报告
):Fg {7b]n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Wg f
f+7 k Accounting Society of China 中国会计学会
_&HFKpHQ accounting statement 会计报表
% Ok#~>c accounting system 会计制度；会计系统
7 :\J2$P accounting transaction 会计事项；帐务交易
pp|$y\ZzB accounting treatment 会计处理
6U).vg< accounting year 会计年度
MZ)lNU l accretion 增值；添加
R UCUEo63 accrual 应计项目；应累算数目
=?CIC%6m accrual basis 应计制；权责发生制
.P8m%$'N accrual basis accounting 应计制会计；权责发生制会计
k 'X"jo n accrue 应累算；应计
xRZ K&vkKE accrued benefit 应累算利益
"X<V>q$0~c accrued charges 应计费用
p+Yy"wH:h{ accrued cumulative preference share dividend 应累算的累积优先股股息
iu=@ h>C accrued expenses 应累算费用
=glG | accrued interest payable 应付利息；应计未付利息
+ $M<ck?Bo accrued interest receivable 应收利息；应计未收利息
XFFm 'W6@ accrued right 累算权益
+v%+E{F$+ accruing profit 应累算的利润
`_D A! accumulated fiscal reserve 累积财政储备
\ HD:#a accumulated profit 累积利润；滚存溢利
Uv k: accumulated reserve 累积储备
"wVisL2+. accumulation of surplus income 累积收益盈余
)[99SM
acquired assets 既得资产
Z2;~{$ &M+ acquisition 收购；购置；取得
FS7D acquisition cost 购置成本
ZHRMW'N e acquisition expenses 购置费用
3Q&@ l49q acquisition of 100% interest 收购全部股权
z>W?\[E<2 acquisition of control 取得控制权
#Hy9 ;Q acquisition of fixed assets 购置固定资产
f/
3'lPK^ acquisition of shell “买壳”
.mnkV -m acquisition price 收购价
2kgSIvk\ act of God 天灾
- 4Q\FLC'k acting partner 执事合伙人
fda2dY; active market 买卖活跃的市场；交投畅旺的市场；旺市
Y;\@
5TgQ, active partner 积极参与的合伙人
a{e1g93} active trading 交投活跃
{_>XsB actual circulation 实际流通
1< b~=" actual cost 实际成本
mJ8EiRSE actual expenditure 实际开支；实际支出
JrxQ.,*i actual income 实际入息；实际收入；实际收益
U*EBH actual market 现货市场
'Q* .[aJt actual price 现货价；实际价格
E?&YcVA actual profit 实际利润
{h|kx/4{m actual quotation 实盘；实际价位；实际报价
\0*dKgN actual year basis 按实际年度计算
W T @XHwt actuals 实货
i1{)\/f3 actuarial investigation 精算调查
ZXj* Vu$_4 actuarial principle 精算原则
-f '&JwE0= actuarial report 精算师报告
[:izej( \ Actuarial Society of Hong Kong 香港精算学会
v)vogtAQa actuarial valuation 精算师估值
(\'lV8}U actuary 精算师
E.B6u, Te ad referendum agreement 暂定协议；有待覆核的协定
A'uubFRL2[ ad valorem duty 从价税；按值征税
c r18`xU ad valorem duty system 从价税制
IUWJi\, ad valorem fee 从价费
PE_JO(e;Xm ad valorem tariff 从价关税
8XCT[X additional allowance 额外免税额
ZP:+ ' \&J additional amount for unexpired risk 未过期风险的额外款额
uxX 3wY;M additional assessable profit 补加应评税利润
\R
3O39[ additional assessment 补加评税
>kuu\ additional commitment 额外承担
Vo%ikR # additional commitment vote 额外承担拨款
juWbd|ad" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?>R(;B|ER additional dependent parent allowance 供养父母额外免税额
<\d`}A:& additional provision 额外拨款
C
szZr>Z additional stamp duty 附加印花税
c ? Zi/7 additional tax 补加税罚款；补加税款
>2'A~?% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A/ Sj>Y1j adjudged bankrupt 被裁定破产
&[ |Z2} adjudicated bankrupt 裁定破产人
16ip:/5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
>qMz Qw2 adjudication of bankruptcy 裁定破产；宣告破产
l:a#B
adjudication of insolvency 裁定无力偿还债务
!h^_2IX adjusted actual 经调整的实数；调整后的实数
g/!tp;e adjusted current assets 经调整的流动资产；调整后的流动资产
*I9O63 adjusted figure 经调整的数字；调整后的数额
iII%!f?{[ adjusted liabilities 经调整的负债；调整后的负债
Qdy/KL1 ] adjusted loss 经调整的亏损；调整后的亏损
F$s:\ N 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
OJFWmZ(X adjusted profit 经调整的利润；调整后的利润
N D3|wQ`M0 adjusted surplus 经调整的盈余额；调整后的盈余额
r.] IGE| adjusted value 经调整的价值；调整后的价值
U @}r?!)"f adjustment 调整；修订；理算〔保险〕
|41~U\ adjustment centre 调剂中心
@E> rqI;` adjustment lag 调整过程的时间差距；调整时差
QqC-ztz adjustment mechanism 调整机制
f?QP(+M5. adjustment of loss 亏损调整
dA#'HMh@ adjustment process 调整过程；调整程序
Nc^:v /(P adjustment range 调整幅度
}+:X= @Z@ administered exchange rate 受管制汇率
Lu71Qdu09 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*y~~~ 'J/ administration expenses 行政费用
e\ZV^h}TQ administration fee 手续费；行政费
gP!k[E ,Q8 administration in bankruptcy 破产管理
QNZ #SG8 administration order 遗产管理令
bz`rSp8h administrator 管理人；遗产管理人
(s51GRC administrator of the estate 遗产管理人
: c:}_t{% admission of debt 债项承认书
bIuOB| admission of proof 接纳债权证明
|/u ,6` advance 放贷款项；垫付款项；预支款项；预付款项
5^{2 g^jH6 advance account 暂支帐目；预付款帐户
Sq`Zuu9t advance compensation 预付补偿金
!W b Q9o advance from shareholder 股东垫款
6anH #=( advance pending reimbursement 预支以待日后付还
"JgwL_2 advanced economy 先进经济体系
_Q*,~ z~ advancement 预付；预付财产
@><8YN^)% advances warrant 垫款令
7Xh
;dJAF3 advancing 贷出
+~xzgaL
adverse balance 逆差
+WCV"m adverse exchange 逆汇
L7y EgYB advertisement addressed to shareholders 在报章刊登的致股东通告
F~GIfJU advice for collection 托收通知书
OFZo"XtF advice of drawing 提款通知书；汇票通知书
*b`1+~p_2 advice of payment 付款通知
[1e/@eC5 Advisory Committee [Securities and Futures Commission]
5hDm[*83 谘询委员会〔证券及期货事务监察委员会〕
bW GMgC Advisory Committee on Diversification 经济多元化谘询委员会
8wCB}q C affidavit 誓章；遗产申报誓章
, }^FV~ affidavit of no receipt 述明无收款的誓章
3[R[ `l]v? affiliate 联号；联营公司；附属公司
\mFgjP z affiliated company 附属公司；联号；联营公司
H96|{q= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)|&F Bz; affordability 负担能力
Q*9Y.W. 8 African Development Bank [AfDB] 非洲开发银行
fKkS_c
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9$ixj kIg after-hours dealing 市后交易
F>k/;@d after-tax profit 税后盈利；税后利润；税后溢利
=_$Hn>vO agency agreement 代理协议
4@jX{{^6% agency expenses 代理机构的开支
^ aqBL agency fee 代理费
q3u:Tpn4% Agency Law 《代理法》
);xTl6Y9 agent 代理人；承销人
g ZL,xX agent of company 公司代理人
F{e I[A agent's fee 代理人费；经纪费
VP }To aggregate 总计；总数；总体数字
dlDO?T aggregate amount 总款额；总额
[n$6 T aggregate assets and liabilities 总体资产与负债
%\1W0%w aggregate at constant price 按固定价格计算的总体数字
O~5*X f aggregate demand 总需求
! !)NER-dv aggregate gross position 总持仓量
r:t3Kf`+E- aggregate limit 总限额
=BO>Bi&& aggregate of salaries tax 合计薪俸税
C:vVFU|4 aggregate performance 总体表现；总体业绩
4=l$wg~; aggregate supply 总体供应
76cT}l&.h8 aggregate surplus 总盈余
r_Pi)MPc aggregate total 整体总额
1(WBvAPS aggregate value 总值；合计价值
5?>ES* aggregated basis 合计基准
C|S~>4` aggregated net chargeable income 合计应课税入息实额
`>HrO}x^ aggregation 合并计算；合计；总和
N}'2GBqfU4 aggregation of incomes of husband and wife 夫妇入息合并计算
I$ ?.9&.& aggregation of property 财产的总和
m :2A[H+ agio 差价；贴水
p|w0
i[hc 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》
oUL4l=dj. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0>ce~KU 《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》
-]Aqt/w"l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-T>i5'2) 《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》
+DYsBCVbag Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Eu[/* t+l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T@ zV agreement for a settlement 授产协议
qy/t<2' agreement for assignment 转让协议
Wfsd$kN6{ agreement for sale 售卖协议；买卖协议
|u#7@&N1 agreement for sale and purchase 买卖协议
d_Z?i#r0l agreement for the payment of interest 支付利息协议
= F46v{la agreement for the repayment of money 还款协议
lB agreement of reinsurance 再保险协议
RVh{wg Agricultural Bank of China 中国农业银行
\$xj>b; air passenger departure tax 飞机乘客离境税
AK &=/ [U> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6P0 2= airport tax 机场税
-o@L"C> alcohol duty 酒精税
Cr YPcvd6 alienation 让与；让渡；转让
)<
p
~ alimony 生活费；赡养费
^ ]?ju L All Ordinaries Index [AOI] 所有普通股指数
bg^ <e}{<H all risks 全险；综合险
ZQ_AqzT3D All Sales Record for Stock Market 《股票市场成交报告》
ULzrJbP'7 Allied Capital Resources Limited 新联财务有限公司
o`Q.;1(Y' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
uP^u:'VjbH allocation letter 拨款信件
G|z%T`!U1; allocation of fund 分配款项；预留款项
#@P0i^pFTB allocation of profit 利润分配；溢利分配
f8)fm2^09 allocation warrant 拨款令
FQ u c}A allotment 分配；配股
*eMMfxFl allotment notice 股份配售通知；配股通知
!iW> xo allotment of shares 股份分配
8Y/1+- allowable 可获宽免；免税的
%m-U:H.Vp allowable business loss 可扣除的营业亏损
y N,grU ( allowable expenses 可扣税的支出
@iN"]GFjS allowance 免税额；津贴；备抵；准备金
HmbQL2 allowance for debts 债项的免税额
$#E!/vVwD7 allowance for depreciation by wear and tear 耗损折旧免税额
L.: 8qY allowance for funeral expenses 殡殓费的免税额
ipS:)4QFxJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-[[( Z x allowance for repairs and outgoings 修葺及支出方面的免税额
&W{v(@ allowance to debtor 给债务人的津贴
wJh/t b=$o alteration of capital 资本更改
#g<6ISuf alternate trustee 候补受托人
k&17 (Tv$ amalgamation 合并
P[tYu: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
==EB\>g| ambit of charges 征税范围；收费范围
4u#TKr. amended valuation 经修订的估值
H^M>(kT#& American Commodities Exchange 美国商品交易所
@I#uv|=N American Express Bank Limited 美国运通银行
P+DIo7VTX American Stock Exchange 美国证券交易所
9^@)R
ED amortization 摊销
bbT$$b - amount due from banks 存放银行同业的款项
D THWL amount due from banks abroad 存放海外银行同业的款项
\sus L D amount due from holding companies 控股公司欠款
w YQEm amount due from local banks 存放本港银行同业的款项
Pk;YM} amount due to banks 银行同业的存款
od^ylg>K amount due to banks abroad 海外银行同业的存款
`i<Z<
<c> amount due to holding companies 控股公司存款
]8 8qjKL amount due to local banks 本港银行同业的存款
$dG:29w amount due to outport banks 外埠银行同业的存款
U_ WO<uhC amount for note issue 发行纸币的款额
IRTD(7"oyp amount of bond 担保契据的款额
ygQe'S{!S\ amount of consideration 代价款额
pj7v{H + amount of contribution 供款数额
1:J+` mzpl amount of indebtedness 负债款额
z7TyS.z amount of principal of the loan 贷款本金额
6w[EJ;=p_ amount of rates chargeable 应征差饷数额
wOsg,p;\' amount of share capital 股本额
W:K '2 j amount of sums assured 承保款额
PlCj<b1D: amount of variation 变动幅度
gyuBmY amount of vote 拨款数额
jwP5pu amount payable 应付款额
3c F8DNh amount receivable 应收款额
w/*m_O\! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5GGO: analysis 分析
1x%B`d ancillary risk 附属风险
7mE9Zo1 annual account 周年帐目；周年帐目报表；年度决算；年结
8{_lB#<[E annual accounting date 年结日期
gU1Pb]] annual allowance 每年免税额；年积金；年度津贴；年津
W6B"QbHYz annual balance 年度余额
?$l|];m)- annual disposable income 每年可动用收入
Eihn%Esa annual estimates 周年预算
K D?b|y @ annual fee 年费
bP> Kx-%q annual general meeting 周年大会
'.&Y)A6! annual growth rate 年增率；每年增长率
D}Sww5ZmP annual long-term supplement 长期个案每年补助金
/Q_ Dd annual pensionable emolument 可供计算退休金的年薪
Hz)i.AA 4 annual report 年报
u08QE, Annual Report on the Consumer Price Index 《消费物价指数年报》
h J0U-m annual return 周年报表；周年申报表；每年报税表格
(e0(GO qf4 Annual Return Rules 《周年报表规则》
KC)}M zt6_ annual review of consumer prices 每年消费物价回顾
r -.>3J annual roll-forward basis 逐年延展方式
YrV@k*O* annual salary 年薪
:>U+HQll annual statement 年度报表；年度决算表
E;[Uhh|78! 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
GP^.h kVs annuitant 年金受益人
pTXF^:8 annuity 年金
A0:rn\$l3 annuity contract 年金合约
W#=,FZT annuity on human life 人寿年金
d Ce LW antecedent debt 先前的债项
Nd&UWk^ ante-dated cheque 倒填日期支票
XK})?LTD
anticipated expenditure 预期开支
n>w <vM anticipated net profit 预期纯利
Np aS2q-d anticipated revenue 预期收入
V:vqt@ anti-inflation measure 反通货膨胀措施
!F.h+&^D; anti-inflationary stance 反通货膨胀立场
PcqS#!t apparent deficit 表面赤字
eTuKu(0
E apparent financial solvency 表面偿债能力
xF@&wg apparent partner 表面合伙人
jFUpf.v2 application for personal assessment 个人入息课税申请书
>H ?k0M`L application of fund 资金应用
ncMz Hw application to release as liquidator and to destruct the books of accounts and documents
[: cvy[}v@ 申请免除清盘人职务及毁灭帐簿与文件
=E<H_cUS appointed actuary 委任精算师
D
<R_eK appointed auditor 委任核数师；委任审计师
tym:C7v%~ appointed trustee 委任的受托人
5n{d jP appointer 委任人
lRb>W31" apportioned pro rata 按比例分摊
Z&U:KrFH apportionment 分配；分摊
uxB` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M X8|; t apportionment formula 分摊方程式
hzR Kv6 apportionment of estate duty 遗产税的分摊
g5lb3`a3 appraisal 估价；评估
tRZ4\Bu appreciable growth 可观增长
.6xMLo,R appreciable impact 显着影响
m uy^>2p appreciable increase 可观增长
Fj]06~u appreciation 增值；升值
q=Vh"]0g appreciation against other currencies 相对其他货币升值
0Qq<h;8xEc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.ESvMK~x appreciation tax 增值税
}YV F
fi~ appropriation 拨款；拨用；拨付
S0Q LM) appropriation account 拨款帐目
E 2d'P Appropriation Bill 拨款法案
.Z
67 appropriation-in-aid system 补助拨款办法
Jv+ w{"& approved assets 核准资产
Fx|`0 LI+C approved basket stock 认可一篮子证券
O^j*"#f approved budget 核准预算
&K{8-
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');vc~C approved charitable institution 认可慈善机构
J=t}9.H~= approved currency 核准货币；认可货币
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Ie<~ approved estimates 核准预算
q\~
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-z0;4O (K] approved overseas insurer 核准海外保险人
iER@_? approved overseas trust company 核准海外信托公司
tH44\~ approved pooled investment fund 核准汇集投资基金
]%FAJ\ approved provident fund scheme 认可公积金计划
a4*976 ~![ approved provision 核准拨款
p6 R+t]oH approved redeemable share 核准可赎回股份
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"0/Y\ approved regional stock 认可地区性证券
{(!JYz~P approved retirement scheme 认可退休金计划
1P*hC < approved subordinated loan 核准附属贷款
kDMvTVd arbitrage 套戥；套汇；套利
S#?2E8 arbitrageur 套戥者；套汇者
XUA @f* arbitrary amount 临时款项
7HBf^N. arrangement 措施；安排；协定
zh*D2/ r arrears 欠款
KE@+I.x arrears of pay 欠付薪酬
5a$EX V arrears of revenue 逾期未收税款；逾期未收的帐项
Hd\V?#H articles of association 组织章程；组织细则；组织章程细则
V`1{*PrI@L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
U/^#nU., ascertainment of profit 确定利润
7XK0vKmW3 "Asia Clear" “亚洲结算系统”
8hD [z} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e-`.H t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#$x,PeG Asian Development Fund [ADF] 亚洲发展基金
t15{>>f4> Asian dollar bond 亚洲美元债券
0B7G: X0 Asian dollar market 亚洲美元市场
d]`6N Asian dollar rate 亚洲美元利率
.JXEw%I@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
jr? /wt w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
HFZ'xp|3dn asked price 沽盘；喊价；索价；卖方报价
9`*Eeb> assessable income 应评税入息
H8FvI "J assessable loss 应评税亏损
w9G|)UDib assessable profit 应评税利润
ekL;SN assessable value 应评税值
& h I!mo assessed profit 估定利润
I Bo assessed value 经评估价值
<D ~hhGb assessment 评税；评定；估价；评税单
T \uIXL?3 assessment number 评税编号；估价编号
7I
X Wv- assessment of additional tax 补加税评税
_huJ*W7lR assessment of performance 业绩评估；实绩评价
wW1VOj=6V" Assessor 评税主任
{zvaZY|K" asset price bubbles 资产价格泡沫
H3<tsK=: asset-backed securities 具资产保证的证券
1+uZF assets accretion 资产增值
CTRUr" assets and liabilities 资产与负债
r)pt(*KHo assets betterment statement 资产递增表；资产改进表
Sb /?<$> assets lending 实物放款；有抵押贷款
Sv{n?BYq assets of the company passing on the death 死者去世时转移的公司资产
:J]'c} assets pledged as security for liabilities 用作负债抵押的资产
t{jY@J T| assets portfolio 资产投资组合
b>OB}Is assets price 资产价格
w\o6G7 assets quality 资产质素
W~;Jsd=f assets realization 资产变现
u9OY
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AX 8~w(sv assets securitization 资产证券化
6/mz., g2 assets situated outside Hong Kong 在香港以外地方的资产
,<t.Iz% assets stripping 削减资产；拆卖资产
fq6Obh=A# assets value 资产值
KtL?,z i assignee 承让人
E 6TeZ%g assignment 转让；转让书；转让契
5 ix*wu`, assignment of interest 权益转让
x2"1,1%H7 assignment of letters patent and trade mark 专利证书及商标转让
CF{b Yf^% assignment of property 物业转让；物业转让书
&/]en|f" assignment right 转让权
"dX~J3$ assignor 转让人
cZ Ncplt8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
S > ~f. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w Wb>V&3 associate member 附属会员
a+cM XMf associated body corporate 相联法人团体
LBCH7@V1yR associated company 相联公司；联属公司
ey D V911 associated corporation 相联法团
C6;2Dd]" N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[g/D<g5O 公认会计师公会〔英国〕
!HDb{f Association of Futures Exchange Brokers 香港期货经纪协会
YQ G< Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i"0Bc{cQ association of underwriters 承保人组织
5p[}<I{ assumption of control 接管
Q PDh!A3T assurance 担保；保险；转易；转易书
FpRYffT 9u assurance of interest 权益的转易
n?EgC8b9 at 19XX price 按一九ＸＸ年价格计算
#XDgvX > at a discount 按赔价计算；按贴水价格计算；打折扣
=#V ^t$ at a premium 按溢价计算；按升水价格计算
&< BBP n@\ at call 通知付款；按通知
4@ at constant market price 按固定市价计算
(w hl1 at constant price 按固定价格计算
`|ie#L(:7/ at cost 按成本计算
^el+ej/= at current market price 按当时市价计算；按现时市价计算
\N*([{X at current price 按当时价格计算；按现时价格计算
9E2iZt] at factor cost 按要素成本计算；按生产要素成本计算
R VatGa0 at money-of-the-day price 按付款当日价格计算
6e+'Y"v at or better 按指定或较佳价位〔买卖指令〕
3Tl<ST\ at par 按面值计算；平价
\9VF)Y.ke at sight 见票即付
Q6qW?*Y at the close 按收市盘
p@ ^G)x at the opening 按开市盘
\sAaVdZJH( attestation 见证；见证条款
'ztOl`I5V at-the-money option 平价期权
lI=<lmM0|/ attorney 受权人；受托代表人
W7qh1}_% attornment 新拥有人承认书
oZvG Kf attributable profit 可归属利润
4`5yrC d attributable share value 可归属股份价值
)R JEOl1 Auckland Stock Exchange 奥克兰证券交易所
Q M0B6F auction 拍卖
t >\sP auctioneer 拍卖商
a_>|Ny6{ audit 审计；核数
N; g@ly o Audit Commission 审计署
^?V Q$o2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
< =* f 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Gaix6@X6' audit review 帐目审查
4b2d(x)0X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
FOXSs8"c]! audited account 审计帐目；经审计的帐目
LORcf 1X/ audited annual account 经审计的周年帐目
,2S!$M audited balance sheet 经审计的资产负债表
]c/E7|0Q auditor 核数师；核数主任；审计师
]
4dl6T auditor's certificate 核数师证明书；审计师证明书
q Q\j auditor's report 核数师报告；审计师报告
' k,2 *.A Aussie bond 澳元债券
l a3B`p austerity budget 紧缩预算
$d?W1D<A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G\@pg;0|y Australia All Ordinaries Index 澳洲所有普通股票指数
m-Eh0Zl>Z Australian Dollar [AUD] 澳元
dz_S6o ] Australian Options Market 澳大利亚期权市场
R*[sO*h\k Australian Securities Commission 澳洲证券事务监察委员会
l [/`kK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_ox+5?> Australian Stock Exchange 澳大利亚证券交易所
b7QE Austrian Schilling [ATS] 奥地利先令
Za:j;u
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&jP1Q3 authority to purchase 委托购买证；委购书
cpQ5F;FI authorization 认可；核准；授权；授权书
h[mT4 e3c authorization by direction 指示授权
xLW$>;kI authorization by instruction 指令授权
R /+$ : authorization by warrant 令状授权
v-1}&K authorization of unit trust 单位信托的认可
R=z]) authorized agent 指定代理人
vF27+/2+R authorized capital 法定资本
XnyN*}8 authorized clerk 出市员
+=3=% %?C authorized dealer 认可交易商
%k!CjW3 authorized financial institution 认可财务机构
W;vNmg}mn authorized fund 认可基金
= s&Rk~2b/ authorized fund house 获授权的基金公司；认可基金公司
xa~]t<2 authorized institution 认可机构
+hyOc |5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m JSfn"b}K authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c#n
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} s~c(sL?; authorized investment 特准投资项目
%fj5 ;}E. authorized person 获授权人
6cH8Jr _ authorized representative 获授权代表
ORExI.<`W authorized share capital 法定股本
cM#rus?)+ automated quotation system 自动报价系统
IVR%H_uz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
23}` e 自动交易系统〔香港期货交易所有限公司〕
jf9+H!?^N automatic adjustment mechanism 自动调整机制
bv+u7B6, automatic adjustment system 自动调整系统
){; XI2 Automatic Clearing House 自动票据交换所
b,xZY1a automatic exchange rates accumulation system 自动化汇率累集系统
_ \D % Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w*qj0:i5as automatic teller machine [ATM] 自动柜员机
=XP[3~ autopay 自动转帐
kBo:)Vej4 available assets 可用资产
?KC(WaGJQ available fiscal reserve 现存财政储备
x)PW4{3qR available profit 可用利润
-o ).<&# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^hIdmTf6 average 平均；平均数；海损
Z8|< %1Kge average basic salary 平均基本薪金
}v ZOPTP average consumer expenditure 平均消费开支；一般消费开支
*1)>He$qL average cost 平均成本
8u[_t.y4m average cost of land production 增辟土地平均成本
WK{`_c
U^ average daily turnover 平均每日成交额
51|ky- average daily wage rate 平均每日工资率
~>u .d average expenditure pattern 平均开支模式
[YDSS/ average growth rate 平均增长率
s3 >a average net fixed assets 固定资产平均净值
kKX' Y+ average of relatives 相对价格平均数
6nx\|F average price 平均价格
G l~l average propensity to consume 平均消费倾向；一般消费倾向
s)^/3 a average propensity to save 平均储蓄倾向；一般储蓄倾向
={BD*= i average rate 平均率
j q+(2 average revenue 平均收入；平均收益
#H Un~r average stock 平均库存；平均存货
yXJhOCa average yearly rent 平均年租
x? h/e; avoidance of double taxation 避免双重课税
9K+> ;` avoidance of tax 避税
