A:
,~v1NK * A share Ａ股；甲类股份
||qW'kNWM abatement of tax 减税；减扣免税额
~jgd92`{z ABN AMRO Bank N.V. 荷兰银行
"='|c-x above-the-line expenditure 线上项目支出；经常预算支出
wjkN%lPfvj above-the-line receipt 线上项目收入；经常预算收入
p~t $ll0s ABSA Asia Limited 南非联合亚洲有限公司
rie1F, absolute change 绝对数值变更
\C#Vh7z"2& absolute expenditure 实际开支
]BA8[2=m absolute guideline figure 绝对准则数字
'2NeuK -KD absolute interest 绝对权益
--FvE|I absolute order of discharge 绝对破产解除令
yDPek*#^"q absolute profit margin 绝对利润幅度
/)~M cP3 absolute value 实值；绝对值
bz1\EkLL absolutely vested interest 绝对既得权益
bkb}M)C absorbed cost 已吸收成本；已分摊成本
{+!_; zzZ absorption 吸收；分摊；合并
2l9_$evK~ absorption rate 吸收率；摊配率；分摊率
kns[b [!H ACB Finance Limited 亚洲商业财务有限公司
s:%>H|- acceptable form of reciprocity 合理的互惠条件
NFQ0 /iuW acceptable rate 适当利率；适当汇率
l 1@:&j3h acceptance agreement 承兑协议
"YivjHa7H acceptance for honour 参加承兑
K .z@Vx. acceptor 承兑人；接受人；受票人
%luj me acceptor for honour 参加承兑人
@^%# ]x,: accident insurance 意外保险
ak%8|'} Accident Insurance Association of Hong Kong 香港意外保险公会
kY|<1Ht accident insurance scheme 意外保险计划
hSxf;>(d accident year basis 意外年度基准
@ ~PL|Pp_ accommodation 通融；贷款
xMe[/7) 4 accommodation bill 通融票据；空头票据
&4DWLI accommodation party 汇票代发人
~U`aH~R account balance 帐户余额；帐户结余
gX[6WB"p account book 帐簿
y<)x`&pcD account collected in advance 预收款项
f+rBIE account current book 往来帐簿
# 6JG#!W account of after-acquired property 事后取得的财产报告
/gxwp:&lY account of defaulter 拖欠帐目
[K^RC;}nV^ account payable 应付帐款
'INdZ8j_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
cEe>Lyt account receivable 应收帐款
oC[$PPqX# account receivable report 应收帐款报表
+?%huJYK, account statement 结单；帐单；会计财务报表
W )\~T :Kn account title 帐户名称；会计科目
!y6
D+<k*] accountant's report 会计师报告
Rt+s\MC^r Accountant's Report Rules 会计师报告规则
<=WQs2 accounting and auditing procedure 会计与审计程序；会计与核数程序
)AnX[:y Accounting Arrangements 《会计安排》
lE 4.O accounting basis 会计基础
Y #KgaZ7N accounting by Official Receiver 破产管理署署长呈交的帐目
%0L 9)-R Accounting Circular 《会计通告》
< d?O#( accounting class 会计类别
UtzW 5 { accounting date 记帐日期；会计结算日期
nM@S`" accounting for money 款项核算
v=!]t=P)t Accounting Officer 会计主任
`Dj-(~x accounting period 会计报告期；会计期
K?) &8S accounting policy 会计政策；会计方针
Y}PI{P N accounting practice 会计惯例
E;k'bz accounting principle 会计准则
9%|!+!j accounting record 会计记录
.QW89e,O3 accounting report 会计报告
)nQ.6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cO'
\s Accounting Society of China 中国会计学会
90;[5c
accounting statement 会计报表
}.x?$C+\" accounting system 会计制度；会计系统
p9 %7h. accounting transaction 会计事项；帐务交易
='a$>JVJ5 accounting treatment 会计处理
XSXS;Fh) accounting year 会计年度
Nb-;D)W;B accretion 增值；添加
1I_(!F{Ho accrual 应计项目；应累算数目
(Ori].{C.J accrual basis 应计制；权责发生制
c'[l%4U8[ accrual basis accounting 应计制会计；权责发生制会计
5MT$n4zKu accrue 应累算；应计
p;g $D=2 accrued benefit 应累算利益
l9\
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t
7+ifSrz accrued cumulative preference share dividend 应累算的累积优先股股息
b3W@{je accrued expenses 应累算费用
0m !+gZ@ accrued interest payable 应付利息；应计未付利息
;8H
m#p7, accrued interest receivable 应收利息；应计未收利息
Tw =Jc 's accrued right 累算权益
%6L{Z *( accruing profit 应累算的利润
,'[0tl}8K accumulated fiscal reserve 累积财政储备
OQA}+XO accumulated profit 累积利润；滚存溢利
Fe}Dnv)}Z accumulated reserve 累积储备
(z\@T`6` accumulation of surplus income 累积收益盈余
%+qD-{& acquired assets 既得资产
"d9"Md0k acquisition 收购；购置；取得
h>9GfF3 acquisition cost 购置成本
}5\F <b^@Y acquisition expenses 购置费用
LNtBYdB`pK acquisition of 100% interest 收购全部股权
iCnKQ G acquisition of control 取得控制权
,@Xl? acquisition of fixed assets 购置固定资产
kU0e;r1 N acquisition of shell “买壳”
nK T\ /}d acquisition price 收购价
l@%MS\{ act of God 天灾
Ap=L lZ acting partner 执事合伙人
uD_iyK0, active market 买卖活跃的市场；交投畅旺的市场；旺市
UO>ADRs} active partner 积极参与的合伙人
m!V ?xGKJ active trading 交投活跃
d[J +):aW actual circulation 实际流通
uPhFBD 7 actual cost 实际成本
:>] = YE actual expenditure 实际开支；实际支出
-r7*C :E actual income 实际入息；实际收入；实际收益
K} LmU{/t/ actual market 现货市场
P-.>v i^+ actual price 现货价；实际价格
7' ]n_-fu actual profit 实际利润
IOt SAf actual quotation 实盘；实际价位；实际报价
'(r/@%=U actual year basis 按实际年度计算
q{ i9VJ] actuals 实货
1TJ 2HO=Y actuarial investigation 精算调查
N[:;f^bH49 actuarial principle 精算原则
vWc =^tT actuarial report 精算师报告
)l~:P uvh Actuarial Society of Hong Kong 香港精算学会
"8>T actuarial valuation 精算师估值
N*y09?/h actuary 精算师
8c3Qd ad referendum agreement 暂定协议；有待覆核的协定
9ePG-=5I ad valorem duty 从价税；按值征税
&Ba` 3V\M ad valorem duty system 从价税制
f %<kcM2 ad valorem fee 从价费
Cz ` !j ad valorem tariff 从价关税
&'Pw z additional allowance 额外免税额
2r4owB? additional amount for unexpired risk 未过期风险的额外款额
h\k@7wgu additional assessable profit 补加应评税利润
BIqZg$ additional assessment 补加评税
TCWy^8LA additional commitment 额外承担
F
jsnFX; additional commitment vote 额外承担拨款
0Z $=2c?xT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K-vG5t0$\/ additional dependent parent allowance 供养父母额外免税额
fMgB!y"Em additional provision 额外拨款
rl"$6{Z} additional stamp duty 附加印花税
CY "& @v1 additional tax 补加税罚款；补加税款
>MwjUq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
78T9" CS adjudged bankrupt 被裁定破产
lV <2+Is adjudicated bankrupt 裁定破产人
LQ(z~M0B adjudication fee 裁定费；评定印花税额手续费；评估契据费
~gg(i"V adjudication of bankruptcy 裁定破产；宣告破产
o`,|{ K$H adjudication of insolvency 裁定无力偿还债务
PT4W ox9U adjusted actual 经调整的实数；调整后的实数
6aRPm% adjusted current assets 经调整的流动资产；调整后的流动资产
bis}zv^%v adjusted figure 经调整的数字；调整后的数额
LhO%^`vu adjusted liabilities 经调整的负债；调整后的负债
z><u YO$ adjusted loss 经调整的亏损；调整后的亏损
5n{J}0C 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
3D|Y4OM adjusted profit 经调整的利润；调整后的利润
B WRAz*V adjusted surplus 经调整的盈余额；调整后的盈余额
IYAvO% ~ adjusted value 经调整的价值；调整后的价值
lV924mh adjustment 调整；修订；理算〔保险〕
|, #DB adjustment centre 调剂中心
'Km
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2^RWGCEv adjustment mechanism 调整机制
;r'y/ Y'? adjustment of loss 亏损调整
E0?R,+>&4 adjustment process 调整过程；调整程序
6:_@ ;/03% adjustment range 调整幅度
IdTa tE|^ administered exchange rate 受管制汇率
qmQ}
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{S[+hUl administration expenses 行政费用
-hL 0}Wy$N administration fee 手续费；行政费
[&y ="6No administration in bankruptcy 破产管理
742 sqHx administration order 遗产管理令
a_}k ^zw( administrator 管理人；遗产管理人
RI.6.f1dy administrator of the estate 遗产管理人
;J [ed>v;3 admission of debt 债项承认书
/q[5-96c admission of proof 接纳债权证明
$$'a advance 放贷款项；垫付款项；预支款项；预付款项
nz_=]PH O& advance account 暂支帐目；预付款帐户
G4O
$gg advance compensation 预付补偿金
B6qM0QW advance from shareholder 股东垫款
P5;n(E(19 advance pending reimbursement 预支以待日后付还
Q5%$P\ advanced economy 先进经济体系
o^ Z/~N advancement 预付；预付财产
B"KDr_,, advances warrant 垫款令
!'m
MGxkEb advancing 贷出
SUGB)vEa adverse balance 逆差
kHMD 5Q adverse exchange 逆汇
F3 uR:)4<M advertisement addressed to shareholders 在报章刊登的致股东通告
y-C=_v_X advice for collection 托收通知书
*S _[8L" advice of drawing 提款通知书；汇票通知书
}MU}-6 advice of payment 付款通知
XL =Y~7b Advisory Committee [Securities and Futures Commission]
f[r?J/;P9 谘询委员会〔证券及期货事务监察委员会〕
F/8="dM Advisory Committee on Diversification 经济多元化谘询委员会
I'sq0^ affidavit 誓章；遗产申报誓章
`eZ
+Pf". affidavit of no receipt 述明无收款的誓章
-!_\ 4 affiliate 联号；联营公司；附属公司
MC\rx=cR\ affiliated company 附属公司；联号；联营公司
m 0jm$> :Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
''. P= affordability 负担能力
-O&u;kh4g African Development Bank [AfDB] 非洲开发银行
V%|CCrR after-acquired property 事后取得的财产
<d*;d3gm after-hours dealing 市后交易
H| UGR ~& after-tax profit 税后盈利；税后利润；税后溢利
M8Tj;ATr agency agreement 代理协议
v$n J$M&k agency expenses 代理机构的开支
.C HET] agency fee 代理费
I 7=g8/JD Agency Law 《代理法》
nrFuhW\r agent 代理人；承销人
J]h$4" agent of company 公司代理人
x{'3eJ^ 8 agent's fee 代理人费；经纪费
BeR7LV aggregate 总计；总数；总体数字
nf%"7 y{dd aggregate amount 总款额；总额
dio<?6ZD9P aggregate assets and liabilities 总体资产与负债
m% $GiNs} aggregate at constant price 按固定价格计算的总体数字
ioJ~k[T aggregate demand 总需求
{:@MBA 34 aggregate gross position 总持仓量
@'5*u~M aggregate limit 总限额
p*LG Y+ aggregate of salaries tax 合计薪俸税
}8lvi
vR4 aggregate performance 总体表现；总体业绩
N*mm[F2+F aggregate supply 总体供应
O4c[,Uq8~ aggregate surplus 总盈余
fC4#b?Q aggregate total 整体总额
.@5Ro D[ o aggregate value 总值；合计价值
\+9~\eeXb aggregated basis 合计基准
|M;tAG$,"y aggregated net chargeable income 合计应课税入息实额
6x]x>:8 aggregation 合并计算；合计；总和
An.Qi =Cv aggregation of incomes of husband and wife 夫妇入息合并计算
V?[dg^*0 aggregation of property 财产的总和
r:.ydr @ agio 差价；贴水
m K Ta . 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》
PQ0l <]Y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,V`zW<8 《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》
[<0\v<{`L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\N|ma P 《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》
# .j[iN
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'!V5 #J 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(7zdbJX agreement for a settlement 授产协议
K-<kp!v agreement for assignment 转让协议
1 J{1>r agreement for sale 售卖协议；买卖协议
?^X
e^1( agreement for sale and purchase 买卖协议
^i;y2c agreement for the payment of interest 支付利息协议
*m>XtBw. agreement for the repayment of money 还款协议
jIvSjlm I agreement of reinsurance 再保险协议
O,D/& 0 Agricultural Bank of China 中国农业银行
M "W~%
air passenger departure tax 飞机乘客离境税
$E >) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u*h+ c8|zI airport tax 机场税
{e/6iSpT alcohol duty 酒精税
\>7hT;Av=G alienation 让与；让渡；转让
hRc.^"q9 alimony 生活费；赡养费
Y-ZTv(< All Ordinaries Index [AOI] 所有普通股指数
Sd9%tO9mf all risks 全险；综合险
(>)f#t[9 J All Sales Record for Stock Market 《股票市场成交报告》
7^hwRZ J{ Allied Capital Resources Limited 新联财务有限公司
~#]$YoQ&O all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%C1*`"Jb& allocation letter 拨款信件
Z H
s' # allocation of fund 分配款项；预留款项
<T^:`p/]4 allocation of profit 利润分配；溢利分配
,ve$bSp allocation warrant 拨款令
[V2` t' allotment 分配；配股
8T]x4JQ0 allotment notice 股份配售通知；配股通知
c UDo}Yu allotment of shares 股份分配
rzk-_AFR allowable 可获宽免；免税的
{y\5 9 allowable business loss 可扣除的营业亏损
[t{ed)J allowable expenses 可扣税的支出
#"PRsMUw allowance 免税额；津贴；备抵；准备金
=QG0:z)K<v allowance for debts 债项的免税额
{ = Y3[ allowance for depreciation by wear and tear 耗损折旧免税额
Vi:<W0: allowance for funeral expenses 殡殓费的免税额
)a;ou>u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
KD(}- zUs allowance for repairs and outgoings 修葺及支出方面的免税额
sM _m allowance to debtor 给债务人的津贴
CS\ E]f alteration of capital 资本更改
=Z~ nzyaN alternate trustee 候补受托人
A}h`%b amalgamation 合并
_Pe,84 Ro ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}i\U,mH0_& ambit of charges 征税范围；收费范围
ajJ +Jn\ amended valuation 经修订的估值
5h!ZoB)n American Commodities Exchange 美国商品交易所
WF&?OHf2 American Express Bank Limited 美国运通银行
wJ}9(>id* American Stock Exchange 美国证券交易所
^{l^Z
+b. amortization 摊销
dH[T nqJn amount due from banks 存放银行同业的款项
B098/`r amount due from banks abroad 存放海外银行同业的款项
%fzZpd]v=, amount due from holding companies 控股公司欠款
s0/[mAY amount due from local banks 存放本港银行同业的款项
Wf>P[6 amount due to banks 银行同业的存款
FHv^^u'@ amount due to banks abroad 海外银行同业的存款
P_y8[ Y]? amount due to holding companies 控股公司存款
" 4Bk amount due to local banks 本港银行同业的存款
\~4I Ou amount due to outport banks 外埠银行同业的存款
+#wh`9[wBt amount for note issue 发行纸币的款额
$p?TE 8G amount of bond 担保契据的款额
C%LXGM t amount of consideration 代价款额
p2)563#RS amount of contribution 供款数额
pIbm)- amount of indebtedness 负债款额
&}."sGK amount of principal of the loan 贷款本金额
EZw<)Q amount of rates chargeable 应征差饷数额
[(d))(M$| amount of share capital 股本额
PSR21; amount of sums assured 承保款额
B{dR/q3;@ amount of variation 变动幅度
xA7Aw 0 amount of vote 拨款数额
c:OFBVZ amount payable 应付款额
cZFG~n/ amount receivable 应收款额
s<hl>v Y_' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qTV;L- analysis 分析
->q^$#e ancillary risk 附属风险
{ g@?\ annual account 周年帐目；周年帐目报表；年度决算；年结
D>>?8a annual accounting date 年结日期
rd\: . annual allowance 每年免税额；年积金；年度津贴；年津
iQ7S*s+l5O annual balance 年度余额
56JvF*hP annual disposable income 每年可动用收入
G Ch]5\ annual estimates 周年预算
- &UP[Mq annual fee 年费
[ ]#>r
k~ annual general meeting 周年大会
=TcT` ](o annual growth rate 年增率；每年增长率
m R|;}u;d annual long-term supplement 长期个案每年补助金
#J_+
SL[ annual pensionable emolument 可供计算退休金的年薪
L2$`S'U W annual report 年报
Bnw Yyh Annual Report on the Consumer Price Index 《消费物价指数年报》
or)v:4P XW annual return 周年报表；周年申报表；每年报税表格
^v+ 3qm@, Annual Return Rules 《周年报表规则》
M&q3xo"w annual review of consumer prices 每年消费物价回顾
W81 dLeTZg annual roll-forward basis 逐年延展方式
grWmF3c# annual salary 年薪
w /l\ p3n annual statement 年度报表；年度决算表
k&dLg5O 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
!STa}wl annuitant 年金受益人
u}~j NV annuity 年金
E{B8+T:3 annuity contract 年金合约
Zp'q;h _ annuity on human life 人寿年金
K>_~zW nc antecedent debt 先前的债项
|tVWmm^m ante-dated cheque 倒填日期支票
c1>:|D7w anticipated expenditure 预期开支
J4VyP["m anticipated net profit 预期纯利
6upCL:A~r anticipated revenue 预期收入
9 0rY:!e anti-inflation measure 反通货膨胀措施
[)S7`K; anti-inflationary stance 反通货膨胀立场
kE ` V @F apparent deficit 表面赤字
D& C83^m apparent financial solvency 表面偿债能力
\:[J-ySJ apparent partner 表面合伙人
>v9@p7Dn application for personal assessment 个人入息课税申请书
%'`L+y application of fund 资金应用
Xpp%j application to release as liquidator and to destruct the books of accounts and documents
E,EpzB$_dj 申请免除清盘人职务及毁灭帐簿与文件
873'=m& appointed actuary 委任精算师
tY>_ +)oi appointed auditor 委任核数师；委任审计师
g6V>_| appointed trustee 委任的受托人
x } X1
O) appointer 委任人
VQe@H8>3 apportioned pro rata 按比例分摊
3l?-H|T apportionment 分配；分摊
A
KjCm*K(q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
DM[gjfMXu apportionment formula 分摊方程式
^.:dT?@R apportionment of estate duty 遗产税的分摊
?K9zTas@ appraisal 估价；评估
l
NhX)D^t appreciable growth 可观增长
; m t v appreciable impact 显着影响
)o\U4t appreciable increase 可观增长
?K>=>bS^h appreciation 增值；升值
'v?"TZ appreciation against other currencies 相对其他货币升值
? ]In@h- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3H_%2V6#V1 appreciation tax 增值税
|on$ )vm appropriation 拨款；拨用；拨付
9&VfbrBM appropriation account 拨款帐目
Du7DMo= l Appropriation Bill 拨款法案
o+F]80CH appropriation-in-aid system 补助拨款办法
)Co&(;zf approved assets 核准资产
f0Zn31c^ approved basket stock 认可一篮子证券
\-eDNwJ:#@ approved budget 核准预算
?x-:JME0 approved charitable donation 认可慈善捐款
{DVu* %| approved charitable institution 认可慈善机构
H 7&bUt/ approved currency 核准货币；认可货币
wz1fl#WU approved estimates 核准预算
lAZ n0EU approved estimates of expenditure 核准开支预算
P ko 2fJt1 approved overseas insurer 核准海外保险人
J*}Qnl + approved overseas trust company 核准海外信托公司
?loP1 8S
b approved pooled investment fund 核准汇集投资基金
xzrA%1y approved provident fund scheme 认可公积金计划
{=A8kgt approved provision 核准拨款
yD\[`!sWk approved redeemable share 核准可赎回股份
VH lo}Ek<# approved regional stock 认可地区性证券
*B ]5K{N approved retirement scheme 认可退休金计划
s>+,u7EV approved subordinated loan 核准附属贷款
>|| =# ; arbitrage 套戥；套汇；套利
+w(>UBy- arbitrageur 套戥者；套汇者
aH(B}wh{ arbitrary amount 临时款项
~P5;k_& arrangement 措施；安排；协定
aNxq_pRb arrears 欠款
5uxB)Dx) arrears of pay 欠付薪酬
@Q#<-/ arrears of revenue 逾期未收税款；逾期未收的帐项
tuWJj^ articles of association 组织章程；组织细则；组织章程细则
9X%H $>s Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SRfnT?u6 ascertainment of profit 确定利润
Vub ($ "Asia Clear" “亚洲结算系统”
qQ=\R1l
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+\@}IKWl-? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QT[yw6Z Asian Development Fund [ADF] 亚洲发展基金
u?-X07_ Asian dollar bond 亚洲美元债券
E>2~cC* Asian dollar market 亚洲美元市场
hnD=DLW $ Asian dollar rate 亚洲美元利率
<-avC/M$d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
h|Os T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+,$ SZ O] asked price 沽盘；喊价；索价；卖方报价
D1g
.Fek5 assessable income 应评税入息
b,MzHx=im assessable loss 应评税亏损
z &@O\>Q assessable profit 应评税利润
hErO.ad1o assessable value 应评税值
B4d\4S_r% assessed profit 估定利润
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kAV assessed value 经评估价值
n$z+g>~N assessment 评税；评定；估价；评税单
BL?Bl&p( assessment number 评税编号；估价编号
B^yA+&3HI assessment of additional tax 补加税评税
Cg 4l*"_ assessment of performance 业绩评估；实绩评价
hantGw | Assessor 评税主任
0Xx&Z8E asset price bubbles 资产价格泡沫
KM o]J1o asset-backed securities 具资产保证的证券
LRa^x 44 assets accretion 资产增值
i<ug("/ assets and liabilities 资产与负债
<f+ 9wuZ assets betterment statement 资产递增表；资产改进表
1NI%J B assets lending 实物放款；有抵押贷款
#eKg!]4-R assets of the company passing on the death 死者去世时转移的公司资产
?r"QJa> assets pledged as security for liabilities 用作负债抵押的资产
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ya[e assets portfolio 资产投资组合
u hJ nDo assets price 资产价格
5q Y+^jO]o assets quality 资产质素
!\RBOdw C assets realization 资产变现
LH _rc assets refinancing arrangement 资产再集资安排
+#Q\;; FNP assets securitization 资产证券化
X 6`F<H` assets situated outside Hong Kong 在香港以外地方的资产
/6@iRswa assets stripping 削减资产；拆卖资产
pZ UXXX assets value 资产值
gLGu#6YVu assignee 承让人
[(65^Zl` assignment 转让；转让书；转让契
zv>3Tc0R assignment of interest 权益转让
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#om6} assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让；物业转让书
b rXLx +H8 assignment right 转让权
dvLO #o{ assignor 转让人
KDQqN]rg associate 有联系的人；有关连人士；相联者；合伙人；联系人
Yfotq9.=+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:l/?cV; associate member 附属会员
g(`m#&P>G associated body corporate 相联法人团体
Q^c)T>OAI associated company 相联公司；联属公司
LFHzd@Y7" associated corporation 相联法团
5UU1HC;C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
YA, vT[kX 公认会计师公会〔英国〕
F{;{o^Pv Association of Futures Exchange Brokers 香港期货经纪协会
Rx\.x? & Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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3o#& association of underwriters 承保人组织
Dx1 w I assumption of control 接管
F
)|0U~ assurance 担保；保险；转易；转易书
P_{jZ}y( assurance of interest 权益的转易
npD`9ff at 19XX price 按一九ＸＸ年价格计算
X_tc\}I] at a discount 按赔价计算；按贴水价格计算；打折扣
F !yr};@^p at a premium 按溢价计算；按升水价格计算
_${//`ia= at call 通知付款；按通知
S>y(3E]I at constant market price 按固定市价计算
4x;vn8 yh at constant price 按固定价格计算
9]E;en NQ at cost 按成本计算
vy&< O at current market price 按当时市价计算；按现时市价计算
H, I k&{@j at current price 按当时价格计算；按现时价格计算
fP :26pK^ at factor cost 按要素成本计算；按生产要素成本计算
h'D-e5i at money-of-the-day price 按付款当日价格计算
n>|7 k3 at or better 按指定或较佳价位〔买卖指令〕
KOqp@K$ at par 按面值计算；平价
W:z?w2{VI( at sight 见票即付
`5$B"p&i at the close 按收市盘
*RpBKm&^7 at the opening 按开市盘
/xseI)y.B attestation 见证；见证条款
wAn}ic".b at-the-money option 平价期权
WhU-^`[* attorney 受权人；受托代表人
72;4 attornment 新拥有人承认书
A"$UU6Z4 attributable profit 可归属利润
Aqp$JM
> attributable share value 可归属股份价值
FdZG%N>Z Auckland Stock Exchange 奥克兰证券交易所
9 f+S-! auction 拍卖
Ta 0Ln auctioneer 拍卖商
4PsJs<u audit 审计；核数
RXZ}aX[h Audit Commission 审计署
n:i?4'-} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\8 ~`NF 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〕
|}YeQl audit review 帐目审查
k 6)ThIG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O,>`#? audited account 审计帐目；经审计的帐目
[`'[)B audited annual account 经审计的周年帐目
#4Z] /D2G audited balance sheet 经审计的资产负债表
kCoTz"Z- auditor 核数师；核数主任；审计师
N4z(2. auditor's certificate 核数师证明书；审计师证明书
%M/rpEE"b% auditor's report 核数师报告；审计师报告
XX@@tzN Aussie bond 澳元债券
NjL^FqA[ austerity budget 紧缩预算
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dpzWod Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&-s/F` Australia All Ordinaries Index 澳洲所有普通股票指数
X?Yp=%% Australian Dollar [AUD] 澳元
1`;,_>8 Australian Options Market 澳大利亚期权市场
5*h e Australian Securities Commission 澳洲证券事务监察委员会
ecjjCt2S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P{{pp<tX*& Australian Stock Exchange 澳大利亚证券交易所
sp V E'"^ Austrian Schilling [ATS] 奥地利先令
&q? A)R authentication 认证；鉴证
liuF;* authority to purchase 委托购买证；委购书
EP ;TfWc}1 authorization 认可；核准；授权；授权书
B
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sTM authorization by direction 指示授权
?cF-w!>o8 authorization by instruction 指令授权
k;AV 'r authorization by warrant 令状授权
v]tNJ=aI authorization of unit trust 单位信托的认可
!VF.=\iH/ authorized agent 指定代理人
g/2e Y$6Z authorized capital 法定资本
:Jz@` s1n authorized clerk 出市员
H$j`75#u?- authorized dealer 认可交易商
lN<,<'&^. authorized financial institution 认可财务机构
4kZ9]5#. authorized fund 认可基金
X 9lh@`3 authorized fund house 获授权的基金公司；认可基金公司
f T&>L authorized institution 认可机构
RkW)B ^# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
% #^)hX,+Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z6Owxqfht authorized insurer 获授权保险人；获认可承保人
K:i{us` authorized investment 特准投资项目
mR OXwzL authorized person 获授权人
_Coh11 authorized representative 获授权代表
T<\!7 RnLc authorized share capital 法定股本
s?j` _ B automated quotation system 自动报价系统
C6-71 `C0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z
5T_ 自动交易系统〔香港期货交易所有限公司〕
x-Cy,d:YX automatic adjustment mechanism 自动调整机制
l_Ffbs_6t automatic adjustment system 自动调整系统
qBkI9H Automatic Clearing House 自动票据交换所
t mCm54 automatic exchange rates accumulation system 自动化汇率累集系统
~|7jz;$V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
99<0xN(25 automatic teller machine [ATM] 自动柜员机
XehpW}2\ autopay 自动转帐
@7C?]/8# available assets 可用资产
y].vll8R available fiscal reserve 现存财政储备
AhjUFz available profit 可用利润
r-ld qj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
H, F/u&O average 平均；平均数；海损
) ag8]
average basic salary 平均基本薪金
j#`d%eQ~J average consumer expenditure 平均消费开支；一般消费开支
@L)=epC average cost 平均成本
e>:bV7h
j~ average cost of land production 增辟土地平均成本
c2,1d ` average daily turnover 平均每日成交额
^Y pA@`n average daily wage rate 平均每日工资率
s /? & H- average expenditure pattern 平均开支模式
cP4K9:k average growth rate 平均增长率
k>N >_{\ average net fixed assets 固定资产平均净值
Pd,+=
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average of relatives 相对价格平均数
e TV%+ average price 平均价格
T vEN0RV2 average propensity to consume 平均消费倾向；一般消费倾向
(Nky?* average propensity to save 平均储蓄倾向；一般储蓄倾向
+:s]>R eDa average rate 平均率
'_~X(izc average revenue 平均收入；平均收益
j70]2NgX average stock 平均库存；平均存货
ZW]Q|vPh4U average yearly rent 平均年租
7, \Uk| avoidance of double taxation 避免双重课税
yWs_Z6 b avoidance of tax 避税
