A:
mndl ~/ A share Ａ股；甲类股份
3^> a TU<Z abatement of tax 减税；减扣免税额
aLt{X) ? ABN AMRO Bank N.V. 荷兰银行
]31 XX= above-the-line expenditure 线上项目支出；经常预算支出
?i2Wst above-the-line receipt 线上项目收入；经常预算收入
[P=[ h j; ABSA Asia Limited 南非联合亚洲有限公司
S.|kg 2 absolute change 绝对数值变更
x ;,xd absolute expenditure 实际开支
dqA[| bV absolute guideline figure 绝对准则数字
1D p @n absolute interest 绝对权益
@B[Cc`IN" absolute order of discharge 绝对破产解除令
cu aNAJ absolute profit margin 绝对利润幅度
zL`ui Zl absolute value 实值；绝对值
@[tV_Z%,b absolutely vested interest 绝对既得权益
QM_X2Ho absorbed cost 已吸收成本；已分摊成本
;c
Co+( absorption 吸收；分摊；合并
_iJXp0g absorption rate 吸收率；摊配率；分摊率
<W59mweW#5 ACB Finance Limited 亚洲商业财务有限公司
[Am`5&J acceptable form of reciprocity 合理的互惠条件
igB rma Y' acceptable rate 适当利率；适当汇率
R{uJczu acceptance agreement 承兑协议
F4E3c4
8 1 acceptance for honour 参加承兑
I9un acceptor 承兑人；接受人；受票人
%m{.l4 /!O acceptor for honour 参加承兑人
z<%g
#bo accident insurance 意外保险
k\sM;bCv7 Accident Insurance Association of Hong Kong 香港意外保险公会
b >= Wq accident insurance scheme 意外保险计划
S=H_9io accident year basis 意外年度基准
!Nl.Vb accommodation 通融；贷款
Fiu!!M6 accommodation bill 通融票据；空头票据
(e>Rot0 accommodation party 汇票代发人
ct}%Mdg account balance 帐户余额；帐户结余
q@!'R{fu account book 帐簿
guOSO@ account collected in advance 预收款项
yvd
`nV account current book 往来帐簿
>$naTSJq account of after-acquired property 事后取得的财产报告
mPfUJ#rS account of defaulter 拖欠帐目
!Wixs]od
account payable 应付帐款
/pN'K 5@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Yi&-m} account receivable 应收帐款
+rsl(
08FY account receivable report 应收帐款报表
O5 qW*r' account statement 结单；帐单；会计财务报表
o"#TZB+k account title 帐户名称；会计科目
y=9Dxst"V accountant's report 会计师报告
_jTw iuMS- Accountant's Report Rules 会计师报告规则
f(6UL31 accounting and auditing procedure 会计与审计程序；会计与核数程序
Xqg.kX Accounting Arrangements 《会计安排》
:'y{dbKp" accounting basis 会计基础
$89ea*k accounting by Official Receiver 破产管理署署长呈交的帐目
=@JS88+ Accounting Circular 《会计通告》
J1tzHa6 accounting class 会计类别
hqs $yb
accounting date 记帐日期；会计结算日期
6Q2or n[ accounting for money 款项核算
-VWCD,c Accounting Officer 会计主任
*M w fod accounting period 会计报告期；会计期
to&N22a$ accounting policy 会计政策；会计方针
B;GxfYj accounting practice 会计惯例
|^Ew< accounting principle 会计准则
`10X5V@hP accounting record 会计记录
QB/7/PW{H\ accounting report 会计报告
j|[(*i%7| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(Ffb&GL Accounting Society of China 中国会计学会
,u}<Ws8N accounting statement 会计报表
5pRY&6So accounting system 会计制度；会计系统
3@^>#U
accounting transaction 会计事项；帐务交易
~$4]HDg accounting treatment 会计处理
IXZ(]&we accounting year 会计年度
&Y,Q>bu accretion 增值；添加
"xvtq i,R accrual 应计项目；应累算数目
YH[ XRUa accrual basis 应计制；权责发生制
A&<?
accrual basis accounting 应计制会计；权责发生制会计
%K h2E2Pe accrue 应累算；应计
#PPR "w2g accrued benefit 应累算利益
?R;nL{ accrued charges 应计费用
61/)l0 <; accrued cumulative preference share dividend 应累算的累积优先股股息
g/IH|Z=A accrued expenses 应累算费用
!2} rt DE accrued interest payable 应付利息；应计未付利息
;>9Og O accrued interest receivable 应收利息；应计未收利息
k)`$%[K8 accrued right 累算权益
},DyU accruing profit 应累算的利润
jg[5UTkcs accumulated fiscal reserve 累积财政储备
/Q?~Q0{)es accumulated profit 累积利润；滚存溢利
GAv)QZ yV$ accumulated reserve 累积储备
=op`fn% accumulation of surplus income 累积收益盈余
WP5VcBC acquired assets 既得资产
8rFaW acquisition 收购；购置；取得
sFLcOPj -% acquisition cost 购置成本
"hWJ3pi{o{ acquisition expenses 购置费用
q*L
] acquisition of 100% interest 收购全部股权
1g1? zk8zO acquisition of control 取得控制权
bH*@,EE acquisition of fixed assets 购置固定资产
kg<P t > acquisition of shell “买壳”
1Gsw-a;a acquisition price 收购价
0$tjNy e act of God 天灾
?*[ \UC acting partner 执事合伙人
rO0ZtC{K active market 买卖活跃的市场；交投畅旺的市场；旺市
%N )e91wC active partner 积极参与的合伙人
NZ>7dJ active trading 交投活跃
Z<;U:aH?} actual circulation 实际流通
q( IZJGb actual cost 实际成本
[ |4}~U V
actual expenditure 实际开支；实际支出
aD2*.ln>< actual income 实际入息；实际收入；实际收益
^IBGYl 5n actual market 现货市场
{O)YwT$` actual price 现货价；实际价格
R'SBd}1 actual profit 实际利润
P+h6!=nD7 actual quotation 实盘；实际价位；实际报价
-I ?z-?<D actual year basis 按实际年度计算
4r\*@rq actuals 实货
%tV32l= actuarial investigation 精算调查
GM](=|F actuarial principle 精算原则
MM#i t= u actuarial report 精算师报告
|zq4* 5 Actuarial Society of Hong Kong 香港精算学会
0#QKVZq2> actuarial valuation 精算师估值
9RQU? actuary 精算师
- />9c-F ad referendum agreement 暂定协议；有待覆核的协定
iU5P$7 .p ad valorem duty 从价税；按值征税
?q _^Rj$ ad valorem duty system 从价税制
S ZlC4=6c ad valorem fee 从价费
86%%n?"} ad valorem tariff 从价关税
ca(U!T68 additional allowance 额外免税额
w? *z^y@ additional amount for unexpired risk 未过期风险的额外款额
/v|O nq1Y4 additional assessable profit 补加应评税利润
C /G]v*MBQ additional assessment 补加评税
RNTa XR+Zn additional commitment 额外承担
5;m RGY additional commitment vote 额外承担拨款
=q+R
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T~Ly^|Ihz additional dependent parent allowance 供养父母额外免税额
p&^ J=_O additional provision 额外拨款
BC! 6O/kr additional stamp duty 附加印花税
f# $|t> additional tax 补加税罚款；补加税款
X&a:g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-#.< 12M adjudged bankrupt 被裁定破产
fW (/Loh adjudicated bankrupt 裁定破产人
x7dEo%j adjudication fee 裁定费；评定印花税额手续费；评估契据费
byGn,m adjudication of bankruptcy 裁定破产；宣告破产
XA<ozq' adjudication of insolvency 裁定无力偿还债务
#f{lC0~vA adjusted actual 经调整的实数；调整后的实数
eY,O@'"8` adjusted current assets 经调整的流动资产；调整后的流动资产
+-BwQ{92[: adjusted figure 经调整的数字；调整后的数额
5Fbs
WW2 adjusted liabilities 经调整的负债；调整后的负债
53Y xz3v adjusted loss 经调整的亏损；调整后的亏损
8#X_# adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
kz B\'m,l adjusted profit 经调整的利润；调整后的利润
p u9^e4B9 adjusted surplus 经调整的盈余额；调整后的盈余额
~_>cM c adjusted value 经调整的价值；调整后的价值
rrqQCn9 adjustment 调整；修订；理算〔保险〕
1% ~[rnQ adjustment centre 调剂中心
!_~Uv xM + adjustment lag 调整过程的时间差距；调整时差
z.oU4c adjustment mechanism 调整机制
/_t|Dry015 adjustment of loss 亏损调整
W .I\J<=V adjustment process 调整过程；调整程序
G.\l qYrXU adjustment range 调整幅度
F~HRME; Z administered exchange rate 受管制汇率
]$A(9Pn" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9QwKakci administration expenses 行政费用
l_{8+\`! administration fee 手续费；行政费
.cDOl_z<:G administration in bankruptcy 破产管理
6C [E administration order 遗产管理令
5~H#(d<oZ administrator 管理人；遗产管理人
K j3?ve~ administrator of the estate 遗产管理人
9U f j admission of debt 债项承认书
i47 j lyH admission of proof 接纳债权证明
@1-F^G%p8 advance 放贷款项；垫付款项；预支款项；预付款项
H8{ol6wc)6 advance account 暂支帐目；预付款帐户
Y32 "N[yw advance compensation 预付补偿金
IiJZ 5'{ advance from shareholder 股东垫款
a5jL7a?6] advance pending reimbursement 预支以待日后付还
#_i`#d) advanced economy 先进经济体系
^oM|<";!?D advancement 预付；预付财产
0bS|fMgc advances warrant 垫款令
r'GP$0rr9! advancing 贷出
aEt/NwgiQ adverse balance 逆差
3g~' 5Ao adverse exchange 逆汇
c{3wk7 advertisement addressed to shareholders 在报章刊登的致股东通告
, %9df+5k advice for collection 托收通知书
9X$ma/P[ advice of drawing 提款通知书；汇票通知书
P{Lf5V9# < advice of payment 付款通知
47K1$3P Advisory Committee [Securities and Futures Commission]
n>>Qn&ym 谘询委员会〔证券及期货事务监察委员会〕
[ic 870_ Advisory Committee on Diversification 经济多元化谘询委员会
j |4C\~i affidavit 誓章；遗产申报誓章
Z?5V4F:f affidavit of no receipt 述明无收款的誓章
r SkUSe6 affiliate 联号；联营公司；附属公司
t. ='/` !N affiliated company 附属公司；联号；联营公司
-G7TEq) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ar9]"s+' affordability 负担能力
/U&Opo
{aO African Development Bank [AfDB] 非洲开发银行
{X(:jAy after-acquired property 事后取得的财产
G` XC after-hours dealing 市后交易
%a+ mk
E after-tax profit 税后盈利；税后利润；税后溢利
j>-gO,v, y agency agreement 代理协议
G s+3e8 agency expenses 代理机构的开支
?W^c4NtP agency fee 代理费
C?Bl{4-P}* Agency Law 《代理法》
{!t7[Ctb agent 代理人；承销人
}G4 z tiuG agent of company 公司代理人
t3(]YgF agent's fee 代理人费；经纪费
eIRLNxt+v aggregate 总计；总数；总体数字
VXIP0p@ aggregate amount 总款额；总额
9l,a^@Y: aggregate assets and liabilities 总体资产与负债
|KSy`lY-j> aggregate at constant price 按固定价格计算的总体数字
3 @ak<9& aggregate demand 总需求
(bsXo
q aggregate gross position 总持仓量
Lzu.)C@Amx aggregate limit 总限额
MjlP+; ! aggregate of salaries tax 合计薪俸税
![]`` g2 aggregate performance 总体表现；总体业绩
QUU;g 2k aggregate supply 总体供应
e/0<[s*#Q aggregate surplus 总盈余
1$M@]7e+!+ aggregate total 整体总额
mEw ~yOW]M aggregate value 总值；合计价值
A C>`'Gx aggregated basis 合计基准
):i&`}SY aggregated net chargeable income 合计应课税入息实额
3|.um_ aggregation 合并计算；合计；总和
LaQ-=;( ` aggregation of incomes of husband and wife 夫妇入息合并计算
N"nd*? aggregation of property 财产的总和
xx[9~z=d agio 差价；贴水
='`/BY(m[ 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》
=c/wplv* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M$Zcn# A 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
E_vq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
kS bu]AB 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
cWoPB
_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MyT q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/YZr~|65 agreement for a settlement 授产协议
-$\+ '
\ agreement for assignment 转让协议
o4|M0 agreement for sale 售卖协议；买卖协议
{phNds% agreement for sale and purchase 买卖协议
C?lcGt !H agreement for the payment of interest 支付利息协议
7=;R& mqC agreement for the repayment of money 还款协议
xai*CY@cQ agreement of reinsurance 再保险协议
ogyTO|V= Agricultural Bank of China 中国农业银行
"wNJ air passenger departure tax 飞机乘客离境税
rJG f .qJJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gIjh:_ Pz airport tax 机场税
R}O_[ alcohol duty 酒精税
\Wxuk YH alienation 让与；让渡；转让
vX/T3WV
alimony 生活费；赡养费
JpXlBEio% All Ordinaries Index [AOI] 所有普通股指数
<sBbT ` all risks 全险；综合险
C{U?0!^ All Sales Record for Stock Market 《股票市场成交报告》
3kybLO G Allied Capital Resources Limited 新联财务有限公司
Y$"O
VC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sS*3=Yh allocation letter 拨款信件
D]zwl@sRX: allocation of fund 分配款项；预留款项
o]4*|ARPs allocation of profit 利润分配；溢利分配
k$ blEa4 allocation warrant 拨款令
qm/)ku 0 allotment 分配；配股
h2G$@8t}I allotment notice 股份配售通知；配股通知
aAD^^l# allotment of shares 股份分配
.(K)?r-g5 allowable 可获宽免；免税的
o~`/_ + allowable business loss 可扣除的营业亏损
_852H$H\ allowable expenses 可扣税的支出
}\B><E{G allowance 免税额；津贴；备抵；准备金
;ub;l h 3 allowance for debts 债项的免税额
].-1v5 allowance for depreciation by wear and tear 耗损折旧免税额
6^] +[q}3 allowance for funeral expenses 殡殓费的免税额
!2%HhiB' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
F3On?x) allowance for repairs and outgoings 修葺及支出方面的免税额
ofm#'7P 0 allowance to debtor 给债务人的津贴
g6j?,c|y alteration of capital 资本更改
! >FYK}c7 alternate trustee 候补受托人
KcWN,!G amalgamation 合并
0X6YdW _2X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;U/&I3dzV ambit of charges 征税范围；收费范围
]cHgleHQ amended valuation 经修订的估值
(C\]-E> American Commodities Exchange 美国商品交易所
^aItoJq American Express Bank Limited 美国运通银行
T(id^ w American Stock Exchange 美国证券交易所
y0L_"e/ amortization 摊销
_k ef 0K6 amount due from banks 存放银行同业的款项
M\uiq38 amount due from banks abroad 存放海外银行同业的款项
J,'M4O\S amount due from holding companies 控股公司欠款
Ag-(5: amount due from local banks 存放本港银行同业的款项
Sc]B#/~B amount due to banks 银行同业的存款
9+Np4i@ amount due to banks abroad 海外银行同业的存款
n(1l}TJy amount due to holding companies 控股公司存款
<FV1Wz amount due to local banks 本港银行同业的存款
UXJ eAE- amount due to outport banks 外埠银行同业的存款
ZgTW.<.%2 amount for note issue 发行纸币的款额
dm\F amount of bond 担保契据的款额
V(H1q`ao9 amount of consideration 代价款额
3#3n!( amount of contribution 供款数额
^UP`%egR amount of indebtedness 负债款额
cua x;0{% amount of principal of the loan 贷款本金额
cN/6SGHK amount of rates chargeable 应征差饷数额
94'&b=5+ amount of share capital 股本额
~[t[y~Hup amount of sums assured 承保款额
bV^ rsJm amount of variation 变动幅度
Ouk ^O}W6 amount of vote 拨款数额
P_F30 x( amount payable 应付款额
"Wct({n amount receivable 应收款额
4>wP7`/+y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'TTLo|@"- analysis 分析
j *|V ctM 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
~n moz/L annual accounting date 年结日期
/:cd\A} annual allowance 每年免税额；年积金；年度津贴；年津
/2&c$9=1 annual balance 年度余额
Cwv9 a^ annual disposable income 每年可动用收入
k
R?qb6 annual estimates 周年预算
.yoH/2h annual fee 年费
^
gd aa>L annual general meeting 周年大会
6_(&6]}66 annual growth rate 年增率；每年增长率
iDpSj!x/_ annual long-term supplement 长期个案每年补助金
tR# Ojk vX annual pensionable emolument 可供计算退休金的年薪
lov!o: dJ annual report 年报
eb ?x9h Annual Report on the Consumer Price Index 《消费物价指数年报》
4S7v:1~xe annual return 周年报表；周年申报表；每年报税表格
H%[e V8 Annual Return Rules 《周年报表规则》
lt/1f{v[: annual review of consumer prices 每年消费物价回顾
.j ?W>F annual roll-forward basis 逐年延展方式
U gr!"Q#M annual salary 年薪
l5~os > annual statement 年度报表；年度决算表
4j* Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
AzPu) annuitant 年金受益人
[C Y9^N annuity 年金
T; 4NRC annuity contract 年金合约
>>,e4s, annuity on human life 人寿年金
\ __i antecedent debt 先前的债项
R7% #U`Q^A ante-dated cheque 倒填日期支票
[|v][Hwv anticipated expenditure 预期开支
Xu{1".\ anticipated net profit 预期纯利
n3WlZ!$ anticipated revenue 预期收入
o e^ I anti-inflation measure 反通货膨胀措施
G0Iw-vf anti-inflationary stance 反通货膨胀立场
8C40%q.. apparent deficit 表面赤字
jV i) Efy apparent financial solvency 表面偿债能力
TP*hd apparent partner 表面合伙人
`Gs9Xmc| application for personal assessment 个人入息课税申请书
8$=n j application of fund 资金应用
j;zM{qu_ application to release as liquidator and to destruct the books of accounts and documents
yWmJ~/*lG 申请免除清盘人职务及毁灭帐簿与文件
x[p|G5 appointed actuary 委任精算师
Q3'llOx appointed auditor 委任核数师；委任审计师
jRa43ck appointed trustee 委任的受托人
10Q ]67 appointer 委任人
gt) I ( apportioned pro rata 按比例分摊
}{Pp]*I<A apportionment 分配；分摊
4Z3su^XR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2Ah#<k-gC; apportionment formula 分摊方程式
2DA]i5
apportionment of estate duty 遗产税的分摊
m!!/Za appraisal 估价；评估
z^B,:5Tt appreciable growth 可观增长
rI{; I DV appreciable impact 显着影响
:
$1?i) appreciable increase 可观增长
iT+8|Yia appreciation 增值；升值
#~]zh HI appreciation against other currencies 相对其他货币升值
@mCEHI{P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"S[ 450% appreciation tax 增值税
9c bd~mM{ appropriation 拨款；拨用；拨付
:U|1 xgB appropriation account 拨款帐目
)MVz$h{c.] Appropriation Bill 拨款法案
[>I<#_^~ appropriation-in-aid system 补助拨款办法
0D.Mke ) approved assets 核准资产
HQdxL*N%^ approved basket stock 认可一篮子证券
LVM%"sd? approved budget 核准预算
d0!5j approved charitable donation 认可慈善捐款
RMV/&85?y approved charitable institution 认可慈善机构
n&4N[Qlv, approved currency 核准货币；认可货币
u {cW: approved estimates 核准预算
Vr)S{k-Q approved estimates of expenditure 核准开支预算
@D[_}JE approved overseas insurer 核准海外保险人
NG=-NxEcN approved overseas trust company 核准海外信托公司
{
'eC`04E approved pooled investment fund 核准汇集投资基金
1s& zMWC approved provident fund scheme 认可公积金计划
F~vuM$+d approved provision 核准拨款
tKuwpT 1Qc approved redeemable share 核准可赎回股份
df +l%9@ approved regional stock 认可地区性证券
oSKXt }sh approved retirement scheme 认可退休金计划
bH nT6Icom approved subordinated loan 核准附属贷款
(S5R !lpO arbitrage 套戥；套汇；套利
D /gw .XYL arbitrageur 套戥者；套汇者
C==hox7b arbitrary amount 临时款项
C
82omL arrangement 措施；安排；协定
Xu'&ynID arrears 欠款
~vhE |f arrears of pay 欠付薪酬
H2 {+) arrears of revenue 逾期未收税款；逾期未收的帐项
s\(k<Ks articles of association 组织章程；组织细则；组织章程细则
F,F4nw<W Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k"%~" 9 ascertainment of profit 确定利润
S3 %FHS "Asia Clear" “亚洲结算系统”
;`4&Rm9n? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M/'sl; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Xl{P8L Asian Development Fund [ADF] 亚洲发展基金
jOunWv| Asian dollar bond 亚洲美元债券
HWrO"b*tO Asian dollar market 亚洲美元市场
9L?. m& Asian dollar rate 亚洲美元利率
{4}yKjW%z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8 ^2oWC#U( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
I*{ nP)^9 asked price 沽盘；喊价；索价；卖方报价
rU:`*b< assessable income 应评税入息
P ) "m0Lu< assessable loss 应评税亏损
2WL|wwA assessable profit 应评税利润
VA> 3 5w assessable value 应评税值
6<SAa#@ey assessed profit 估定利润
7kLz[N6Ll assessed value 经评估价值
<c-=3}=U\ assessment 评税；评定；估价；评税单
G6P?2@ assessment number 评税编号；估价编号
] @c+]{ assessment of additional tax 补加税评税
#U4F0BdA assessment of performance 业绩评估；实绩评价
iN\4gQ! Assessor 评税主任
Yui3+}Ms asset price bubbles 资产价格泡沫
wE>\7a*P% asset-backed securities 具资产保证的证券
[A~xy'T assets accretion 资产增值
K(rWNO assets and liabilities 资产与负债
WR bj01v assets betterment statement 资产递增表；资产改进表
G@\1E+Ip assets lending 实物放款；有抵押贷款
IB"w& sBy assets of the company passing on the death 死者去世时转移的公司资产
-H@ :* assets pledged as security for liabilities 用作负债抵押的资产
Wx}8T[A} assets portfolio 资产投资组合
LVfF[ assets price 资产价格
X*XZb F"= assets quality 资产质素
;O6;. 5q& assets realization 资产变现
YeL#jtC assets refinancing arrangement 资产再集资安排
&MQmu,4 assets securitization 资产证券化
Pb4X\9^ assets situated outside Hong Kong 在香港以外地方的资产
wLH>:yKUU assets stripping 削减资产；拆卖资产
S(I{NL}= $ assets value 资产值
* [Tz![| assignee 承让人
u#$]?($}d assignment 转让；转让书；转让契
/QWvW=F2< assignment of interest 权益转让
o y=js - assignment of letters patent and trade mark 专利证书及商标转让
- t'jNR' assignment of property 物业转让；物业转让书
61>.vT8P assignment right 转让权
|(E
FY\ assignor 转让人
GqvpA#
i associate 有联系的人；有关连人士；相联者；合伙人；联系人
HGs $* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9G#n 0&wRJ associate member 附属会员
r&JgLC( associated body corporate 相联法人团体
dI(@ZV{ associated company 相联公司；联属公司
R6K m\N associated corporation 相联法团
Fn;SF4KOm Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^A$Zw+P 公认会计师公会〔英国〕
6:[dj*KGmT Association of Futures Exchange Brokers 香港期货经纪协会
QL&Z jSN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gjwn7_ association of underwriters 承保人组织
/sx&=[
D assumption of control 接管
t7Iv?5]N assurance 担保；保险；转易；转易书
EzM
?Nft assurance of interest 权益的转易
P6-s0]-g at 19XX price 按一九ＸＸ年价格计算
5h=} j at a discount 按赔价计算；按贴水价格计算；打折扣
$aDVG}) at a premium 按溢价计算；按升水价格计算
iAEbu&XG at call 通知付款；按通知
p
Z|V
3 at constant market price 按固定市价计算
D rUO- at constant price 按固定价格计算
\^J%sf${ at cost 按成本计算
Eex~xiiV at current market price 按当时市价计算；按现时市价计算
nLZTK&7} at current price 按当时价格计算；按现时价格计算
|P
HT694Uz at factor cost 按要素成本计算；按生产要素成本计算
;>EM[u at money-of-the-day price 按付款当日价格计算
ifMRryN4 at or better 按指定或较佳价位〔买卖指令〕
kzQ+j8.,U at par 按面值计算；平价
]_ __M at sight 见票即付
|}s* E_/[ at the close 按收市盘
n? !" >G at the opening 按开市盘
# Yj 1w attestation 见证；见证条款
{0Yf]FQb-a at-the-money option 平价期权
S}m)OmrmA attorney 受权人；受托代表人
OhQgF attornment 新拥有人承认书
,F8 Y n5 h attributable profit 可归属利润
]b:Lo attributable share value 可归属股份价值
Ct <udO Auckland Stock Exchange 奥克兰证券交易所
Pe_W;q. auction 拍卖
GbY7_N
auctioneer 拍卖商
Y1W1=Uc uk audit 审计；核数
36&e.3/# Audit Commission 审计署
Eak$u>Fd8c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
J@HtoTDO 3 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〕
Y|F9}hj( audit review 帐目审查
` x Ex^P^7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*MFIV02[N audited account 审计帐目；经审计的帐目
T9E+\D audited annual account 经审计的周年帐目
w,p
PYf/t audited balance sheet 经审计的资产负债表
F `9xVnK= auditor 核数师；核数主任；审计师
+< Nn~1 auditor's certificate 核数师证明书；审计师证明书
,GhS[VJjR auditor's report 核数师报告；审计师报告
wtLO!=B Aussie bond 澳元债券
$u6"*| austerity budget 紧缩预算
Wq D4YG N Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T@H ^BGs Australia All Ordinaries Index 澳洲所有普通股票指数
Z!a =dnwHz Australian Dollar [AUD] 澳元
7FP*oN? Australian Options Market 澳大利亚期权市场
GE:vp>>}` Australian Securities Commission 澳洲证券事务监察委员会
P+
3G~S r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@ p 9i Australian Stock Exchange 澳大利亚证券交易所
[ :
n'k Austrian Schilling [ATS] 奥地利先令
Fj 8 z authentication 认证；鉴证
n:I,PS0H< authority to purchase 委托购买证；委购书
:".ARCg authorization 认可；核准；授权；授权书
X&.ArXn* authorization by direction 指示授权
RtkEGxw*^ authorization by instruction 指令授权
WH# 1 zv authorization by warrant 令状授权
K e;E1S-~ authorization of unit trust 单位信托的认可
b"<liGh"n- authorized agent 指定代理人
xk9% F?) authorized capital 法定资本
im hwY #D authorized clerk 出市员
4B8 oO authorized dealer 认可交易商
hIYNhZv authorized financial institution 认可财务机构
PV.X z0@R authorized fund 认可基金
UP$.+<vm authorized fund house 获授权的基金公司；认可基金公司
1SQ3-WU s authorized institution 认可机构
wyH[x!QX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gs^Xf;g vI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
VD;01" #' authorized insurer 获授权保险人；获认可承保人
W 8<&gh+ authorized investment 特准投资项目
o*+" | authorized person 获授权人
f=l rg KE authorized representative 获授权代表
B-RjMxX4> authorized share capital 法定股本
Y,qI@n< automated quotation system 自动报价系统
{r,.!;mHu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`$Y.Y5mGtJ 自动交易系统〔香港期货交易所有限公司〕
'0;l]/i. automatic adjustment mechanism 自动调整机制
?.m bK automatic adjustment system 自动调整系统
% "i(K@ Automatic Clearing House 自动票据交换所
L8@f-Kk automatic exchange rates accumulation system 自动化汇率累集系统
R+hU 8 pu Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O#4&8>;= automatic teller machine [ATM] 自动柜员机
~Py`P' + autopay 自动转帐
pHGY Q;:L available assets 可用资产
R3f89 available fiscal reserve 现存财政储备
"`/h#np available profit 可用利润
4!{KWL `A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,C\i^>= average 平均；平均数；海损
)EPjAv average basic salary 平均基本薪金
l
K{hVqpt average consumer expenditure 平均消费开支；一般消费开支
.|KyNBn average cost 平均成本
Hzm:xg average cost of land production 增辟土地平均成本
%@J.{@> average daily turnover 平均每日成交额
G `D`Af/B average daily wage rate 平均每日工资率
fivw~z|[@ average expenditure pattern 平均开支模式
*}qWj_RT average growth rate 平均增长率
eI}aQ]$ED average net fixed assets 固定资产平均净值
]"As1" average of relatives 相对价格平均数
0@0w+&*"@ average price 平均价格
h%na>G average propensity to consume 平均消费倾向；一般消费倾向
x
M/+L:_< average propensity to save 平均储蓄倾向；一般储蓄倾向
T9| m7 average rate 平均率
FBX'.\@` average revenue 平均收入；平均收益
XAKs0*J> average stock 平均库存；平均存货
ah$b [\#C average yearly rent 平均年租
lWk>z; d avoidance of double taxation 避免双重课税
#<"~~2? avoidance of tax 避税
