A:
/i^b; ?/1 A share Ａ股；甲类股份
gDAA>U3|$ abatement of tax 减税；减扣免税额
c#CX~ ABN AMRO Bank N.V. 荷兰银行
; [dcbyu@ above-the-line expenditure 线上项目支出；经常预算支出
dVCBpCxI above-the-line receipt 线上项目收入；经常预算收入
~>#=$#V ABSA Asia Limited 南非联合亚洲有限公司
:Q&8DC#] absolute change 绝对数值变更
J0|/g2%0 absolute expenditure 实际开支
q/%f2U%4: absolute guideline figure 绝对准则数字
.&}}ro48 absolute interest 绝对权益
s fVtYIu absolute order of discharge 绝对破产解除令
8 wC3}U absolute profit margin 绝对利润幅度
pN%L3?2 absolute value 实值；绝对值
(Ptv#LSUX absolutely vested interest 绝对既得权益
,gkxZ{Eh absorbed cost 已吸收成本；已分摊成本
h-jea1m absorption 吸收；分摊；合并
<R]?8L0{h absorption rate 吸收率；摊配率；分摊率
;QgJw2G ACB Finance Limited 亚洲商业财务有限公司
^>k [T. acceptable form of reciprocity 合理的互惠条件
wU+ofj;
+I acceptable rate 适当利率；适当汇率
!;iySRZr acceptance agreement 承兑协议
skZxR5v3~L acceptance for honour 参加承兑
=xa`)#4( acceptor 承兑人；接受人；受票人
\[Rh\v& acceptor for honour 参加承兑人
cB?HMLbG> accident insurance 意外保险
> cSc
Accident Insurance Association of Hong Kong 香港意外保险公会
>`s2s@Mx accident insurance scheme 意外保险计划
A")B<BK accident year basis 意外年度基准
jOE b1 accommodation 通融；贷款
!:e}d+F accommodation bill 通融票据；空头票据
+J+]P\: accommodation party 汇票代发人
#^Sd r- account balance 帐户余额；帐户结余
:ykQ[d`:| account book 帐簿
YSv\T '3 account collected in advance 预收款项
B6=8cf"i account current book 往来帐簿
C=9|K`g5 R account of after-acquired property 事后取得的财产报告
~} wPi u, account of defaulter 拖欠帐目
P9Rq'u account payable 应付帐款
&t%ICz&3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
|\N[EM%.@ account receivable 应收帐款
Ybd){Je"z account receivable report 应收帐款报表
*"1]NAz+ account statement 结单；帐单；会计财务报表
c%i/ '<Afr account title 帐户名称；会计科目
3haY{CEr accountant's report 会计师报告
D97oS!* Accountant's Report Rules 会计师报告规则
SDdK5@1O4o accounting and auditing procedure 会计与审计程序；会计与核数程序
?c=l "\^x Accounting Arrangements 《会计安排》
f]o DZO%^ accounting basis 会计基础
9e8@0?0 accounting by Official Receiver 破产管理署署长呈交的帐目
bO^%#<7 Accounting Circular 《会计通告》
=_L"x~0I- accounting class 会计类别
1Qf5H!5vx accounting date 记帐日期；会计结算日期
[ &R-YQ@ accounting for money 款项核算
t{84ioJ"$ Accounting Officer 会计主任
uX`Jc:1q3 accounting period 会计报告期；会计期
cWh Aj>?_Q accounting policy 会计政策；会计方针
!;fkc0&! accounting practice 会计惯例
"L{;=-e accounting principle 会计准则
oPre$YT}h accounting record 会计记录
R2u[IVZW:- accounting report 会计报告
T<p>: $vo Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`\ O[9.B Accounting Society of China 中国会计学会
y>Nlj%XH accounting statement 会计报表
. KRh59yg accounting system 会计制度；会计系统
D~2,0K accounting transaction 会计事项；帐务交易
#lV&U accounting treatment 会计处理
m,)Re8W- accounting year 会计年度
(Dc dR:/= accretion 增值；添加
^B]M- XG accrual 应计项目；应累算数目
inR8m 4c]P accrual basis 应计制；权责发生制
hQHV ]xW accrual basis accounting 应计制会计；权责发生制会计
h2uO+qEsu accrue 应累算；应计
zif()i
accrued benefit 应累算利益
Wq"pKI#x accrued charges 应计费用
zjVb+Z\n accrued cumulative preference share dividend 应累算的累积优先股股息
SznNvd < accrued expenses 应累算费用
ilzR/DJ Ma accrued interest payable 应付利息；应计未付利息
B;?a. 81~ accrued interest receivable 应收利息；应计未收利息
C5;"mo- accrued right 累算权益
I#$u(2.H accruing profit 应累算的利润
CIYD'zR[2 accumulated fiscal reserve 累积财政储备
]iP TB accumulated profit 累积利润；滚存溢利
_0 Wd m* accumulated reserve 累积储备
EeL~`$f accumulation of surplus income 累积收益盈余
!~>u\h acquired assets 既得资产
qK(? \ t$ acquisition 收购；购置；取得
S }fIZ1 acquisition cost 购置成本
6=|Q>[K acquisition expenses 购置费用
M{hA` acquisition of 100% interest 收购全部股权
'4N[bRCn acquisition of control 取得控制权
!cWKY \lpv acquisition of fixed assets 购置固定资产
U/{cYX acquisition of shell “买壳”
) c+ ZQq acquisition price 收购价
nFxogC n act of God 天灾
))306*X\ acting partner 执事合伙人
o.y4&bC14; active market 买卖活跃的市场；交投畅旺的市场；旺市
NhpGa@[D active partner 积极参与的合伙人
n;2W=N?y active trading 交投活跃
!aIIjWz] actual circulation 实际流通
2BRY2EF actual cost 实际成本
V{c
n1Af actual expenditure 实际开支；实际支出
Udd|. J Rd actual income 实际入息；实际收入；实际收益
X*d,z~k%*d actual market 现货市场
@0Tm>s actual price 现货价；实际价格
xr.fZMOh4 actual profit 实际利润
}bj Tb! actual quotation 实盘；实际价位；实际报价
. 5_w^4`b actual year basis 按实际年度计算
*-` /A actuals 实货
m #'u;GP]k actuarial investigation 精算调查
%Ix^Xb0 actuarial principle 精算原则
2/(gf[elX actuarial report 精算师报告
tPFV6n
i Actuarial Society of Hong Kong 香港精算学会
;QW)tv.y actuarial valuation 精算师估值
3%k@,Vvt actuary 精算师
/z5j .TMs ad referendum agreement 暂定协议；有待覆核的协定
qR B&R$ ad valorem duty 从价税；按值征税
umD . ad valorem duty system 从价税制
`[Z?&'CRQ ad valorem fee 从价费
M62V NYt ad valorem tariff 从价关税
. VWH additional allowance 额外免税额
S@T> u,t' additional amount for unexpired risk 未过期风险的额外款额
) ~ C)4 additional assessable profit 补加应评税利润
wK|&[m s additional assessment 补加评税
|)GE7y0Q additional commitment 额外承担
P +o CcYp additional commitment vote 额外承担拨款
]Ns b V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3}Uae#oy additional dependent parent allowance 供养父母额外免税额
HLTz|P0JZ additional provision 额外拨款
2Ni2Gkf@
additional stamp duty 附加印花税
|V:k8Ab additional tax 补加税罚款；补加税款
h*d&2>"0m? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0(
/ eSmet adjudged bankrupt 被裁定破产
[ ,G]#<G?q adjudicated bankrupt 裁定破产人
`M p]iD { adjudication fee 裁定费；评定印花税额手续费；评估契据费
8 rnr>Ee@ adjudication of bankruptcy 裁定破产；宣告破产
&ec_jxF adjudication of insolvency 裁定无力偿还债务
zBqr15 adjusted actual 经调整的实数；调整后的实数
3 $WK%"%T adjusted current assets 经调整的流动资产；调整后的流动资产
C.(<KV{b adjusted figure 经调整的数字；调整后的数额
,!u^E|24
adjusted liabilities 经调整的负债；调整后的负债
# YhKAG@ | adjusted loss 经调整的亏损；调整后的亏损
.KK"KO5k 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
:t9(T ?2 adjusted profit 经调整的利润；调整后的利润
H 6e ^" E adjusted surplus 经调整的盈余额；调整后的盈余额
<>2QDI6_ adjusted value 经调整的价值；调整后的价值
)3z.{.F adjustment 调整；修订；理算〔保险〕
eN,m8A`/S adjustment centre 调剂中心
ka" jv"z adjustment lag 调整过程的时间差距；调整时差
g/JAr< adjustment mechanism 调整机制
v)rN] b] adjustment of loss 亏损调整
+h*&r ~T adjustment process 调整过程；调整程序
S.M< ( adjustment range 调整幅度
jZ.+b
j > administered exchange rate 受管制汇率
+ ZGOv,l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
NE3G!qxL administration expenses 行政费用
X9zTz2 Fy administration fee 手续费；行政费
>8jDW "Ua administration in bankruptcy 破产管理
5M*q{kX) administration order 遗产管理令
/WM G)#kw' administrator 管理人；遗产管理人
y\)bxmC administrator of the estate 遗产管理人
9l OUE admission of debt 债项承认书
-/7[_, admission of proof 接纳债权证明
Tcr&{S &o advance 放贷款项；垫付款项；预支款项；预付款项
/`2VJw advance account 暂支帐目；预付款帐户
%xWmzdn advance compensation 预付补偿金
<6- (a;T!7 advance from shareholder 股东垫款
,cgC_ % advance pending reimbursement 预支以待日后付还
~5]AXi'e~ advanced economy 先进经济体系
iY.~N#Q advancement 预付；预付财产
`M"b L|[R advances warrant 垫款令
T 73saeN advancing 贷出
xI_WkoI adverse balance 逆差
WV?i YX! adverse exchange 逆汇
9.PY4 9| advertisement addressed to shareholders 在报章刊登的致股东通告
;41s&~eR advice for collection 托收通知书
$3"0w advice of drawing 提款通知书；汇票通知书
Z p]Bs advice of payment 付款通知
t_P1a0Zu Advisory Committee [Securities and Futures Commission]
3/]J
i^+ 谘询委员会〔证券及期货事务监察委员会〕
{TUCa Advisory Committee on Diversification 经济多元化谘询委员会
{`l]RIig affidavit 誓章；遗产申报誓章
I caIB) affidavit of no receipt 述明无收款的誓章
qY#*zx affiliate 联号；联营公司；附属公司
c|ZZ+2I Yd affiliated company 附属公司；联号；联营公司
_VR4 |)1g affirmation [estate duty] 非宗教式宣誓〔遗产税〕
XTHrf'BU affordability 负担能力
'KyT]OObS African Development Bank [AfDB] 非洲开发银行
K\n %&w after-acquired property 事后取得的财产
$m{\<A after-hours dealing 市后交易
Wpj.G after-tax profit 税后盈利；税后利润；税后溢利
,3N8 agency agreement 代理协议
ZFrK'BvbR agency expenses 代理机构的开支
2Uu ,Vv agency fee 代理费
8> O'_6Joj Agency Law 《代理法》
F)v+ .5T1 agent 代理人；承销人
~oSLW A9 agent of company 公司代理人
cDE?X o'! agent's fee 代理人费；经纪费
_FAwW<S4B aggregate 总计；总数；总体数字
T /[)U
aggregate amount 总款额；总额
B(b[Dbb aggregate assets and liabilities 总体资产与负债
aU#8W.~ aggregate at constant price 按固定价格计算的总体数字
M(oW;^B aggregate demand 总需求
4+l7v?:Pr aggregate gross position 总持仓量
1~Pht:,t aggregate limit 总限额
REFisH- aggregate of salaries tax 合计薪俸税
f\ /} ;a aggregate performance 总体表现；总体业绩
7_q"%xH aggregate supply 总体供应
(Grj_p6O aggregate surplus 总盈余
V@cRJ3ZF aggregate total 整体总额
z XVQLz5 aggregate value 总值；合计价值
@/|sOF;8W aggregated basis 合计基准
Z(U&0GH` aggregated net chargeable income 合计应课税入息实额
LnR3C:NO k aggregation 合并计算；合计；总和
+wT,dUin_< aggregation of incomes of husband and wife 夫妇入息合并计算
7 yF#G 9, aggregation of property 财产的总和
Z <ke!H agio 差价；贴水
oJXZ}>>iT Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
tDIzn`$ z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[iL2c= _ 《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》
jY ^ndr0; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]1D>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》
B[b 'OtH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i?*&1i@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h1)p { 5}H agreement for a settlement 授产协议
1F[;
)@ agreement for assignment 转让协议
j-yD;N agreement for sale 售卖协议；买卖协议
MZL~ IX agreement for sale and purchase 买卖协议
/[{?zS{ agreement for the payment of interest 支付利息协议
mc9 $" agreement for the repayment of money 还款协议
<-FZ-asem agreement of reinsurance 再保险协议
8|yh e%-O Agricultural Bank of China 中国农业银行
T5Pc2R air passenger departure tax 飞机乘客离境税
? &/9b)c S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|#!25qAT airport tax 机场税
G-,PsXSwe alcohol duty 酒精税
QC
]z--wu alienation 让与；让渡；转让
p'xj:bB alimony 生活费；赡养费
DYzVV (_J" All Ordinaries Index [AOI] 所有普通股指数
`{tykYwCLc all risks 全险；综合险
U0)(k }Q) All Sales Record for Stock Market 《股票市场成交报告》
Qy4AuMU2 Allied Capital Resources Limited 新联财务有限公司
Z/Mp=273 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Za=<euc7 allocation letter 拨款信件
:Z1_;`>CT allocation of fund 分配款项；预留款项
QKHm OVh] allocation of profit 利润分配；溢利分配
rZ0@GA allocation warrant 拨款令
XUMCz7& j allotment 分配；配股
)%#hpP M^ allotment notice 股份配售通知；配股通知
a#G7pZX/I} allotment of shares 股份分配
3OM\R%M allowable 可获宽免；免税的
qZ8lU allowable business loss 可扣除的营业亏损
rV2} > k allowable expenses 可扣税的支出
n,xK7icYNQ allowance 免税额；津贴；备抵；准备金
Do2y7,jv allowance for debts 债项的免税额
S"N@.n[ allowance for depreciation by wear and tear 耗损折旧免税额
LU;ma((yy[ allowance for funeral expenses 殡殓费的免税额
c }rRNS$F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;{HxY98Q allowance for repairs and outgoings 修葺及支出方面的免税额
mP:mzmUw allowance to debtor 给债务人的津贴
U*1 ~Z f alteration of capital 资本更改
QuF%m^aE alternate trustee 候补受托人
Of: e 6N amalgamation 合并
guFR5 >-L ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=YPWt>\a} ambit of charges 征税范围；收费范围
LM*9b amended valuation 经修订的估值
CR,
Y%0vQ American Commodities Exchange 美国商品交易所
a?+) K American Express Bank Limited 美国运通银行
Z39^nGO American Stock Exchange 美国证券交易所
>1joCG~ amortization 摊销
3zh'5qQ amount due from banks 存放银行同业的款项
Q[~O`Lz amount due from banks abroad 存放海外银行同业的款项
p&ow\A O amount due from holding companies 控股公司欠款
uP+
j_is amount due from local banks 存放本港银行同业的款项
`o:)PTQNg amount due to banks 银行同业的存款
$ g 1p! amount due to banks abroad 海外银行同业的存款
" I _T amount due to holding companies 控股公司存款
1
C[#]krh amount due to local banks 本港银行同业的存款
BDB-OJ amount due to outport banks 外埠银行同业的存款
;39{iU. m amount for note issue 发行纸币的款额
h ]MSjC.X amount of bond 担保契据的款额
9)f1CC] amount of consideration 代价款额
xFyMg& amount of contribution 供款数额
!q7M+j4 amount of indebtedness 负债款额
#2cH.`ty amount of principal of the loan 贷款本金额
)Hev -C" amount of rates chargeable 应征差饷数额
IXz ad amount of share capital 股本额
,QKG$F amount of sums assured 承保款额
$F/&/Aa amount of variation 变动幅度
QP\vN|r amount of vote 拨款数额
4&`66\p; amount payable 应付款额
I~q}M !v~ amount receivable 应收款额
;7 IVg[f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y-9]J( analysis 分析
1J<-P9 vk+ ancillary risk 附属风险
ef5 3~x annual account 周年帐目；周年帐目报表；年度决算；年结
Odbjl[>k annual accounting date 年结日期
C*c=@VAa annual allowance 每年免税额；年积金；年度津贴；年津
~vF.k, annual balance 年度余额
q*'hSt@+D annual disposable income 每年可动用收入
4)XN1r: annual estimates 周年预算
u 2Rmp4] annual fee 年费
(:[><-h. annual general meeting 周年大会
zIdQ^vm8Q annual growth rate 年增率；每年增长率
=U,;/f annual long-term supplement 长期个案每年补助金
Ylo@ annual pensionable emolument 可供计算退休金的年薪
kMI\GQW annual report 年报
qBCZ)JEN#U Annual Report on the Consumer Price Index 《消费物价指数年报》
Sb,{+Wk annual return 周年报表；周年申报表；每年报税表格
RNi&OG( Annual Return Rules 《周年报表规则》
KTf!Pf?g annual review of consumer prices 每年消费物价回顾
2 etlR annual roll-forward basis 逐年延展方式
7:1Hg j( annual salary 年薪
'{7A1yJnY% annual statement 年度报表；年度决算表
kg
!@i 7 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
+< 3t v&" annuitant 年金受益人
c4;
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]v9<^! annuity contract 年金合约
@aj"1 2 annuity on human life 人寿年金
px-*uh< antecedent debt 先前的债项
BwL : B\ ante-dated cheque 倒填日期支票
071w o7 anticipated expenditure 预期开支
]k,fEn( anticipated net profit 预期纯利
6 5<p: anticipated revenue 预期收入
C?E;sR r0 anti-inflation measure 反通货膨胀措施
@${!C\([1 anti-inflationary stance 反通货膨胀立场
FE_n+^|k< apparent deficit 表面赤字
;9p rsv f
apparent financial solvency 表面偿债能力
y ru N 5 apparent partner 表面合伙人
'z!I#Y!Y application for personal assessment 个人入息课税申请书
BJ&>'rc application of fund 资金应用
if `/LJsa application to release as liquidator and to destruct the books of accounts and documents
!XtbZ - 申请免除清盘人职务及毁灭帐簿与文件
~ gX@2!D5k appointed actuary 委任精算师
3$y ]#L appointed auditor 委任核数师；委任审计师
Z #o o8 appointed trustee 委任的受托人
~u3I=b appointer 委任人
my04>6 j0 apportioned pro rata 按比例分摊
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{b]6v apportionment 分配；分摊
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P 69W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=B?uNo e apportionment formula 分摊方程式
@&2T0UB apportionment of estate duty 遗产税的分摊
UO!OO&l! appraisal 估价；评估
!\"C<*5 appreciable growth 可观增长
!CsoTW9C: appreciable impact 显着影响
nbOMtK appreciable increase 可观增长
&Nec(q< appreciation 增值；升值
QDgOprha appreciation against other currencies 相对其他货币升值
_`;6'}]s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3Um\?fj>}( appreciation tax 增值税
o >W}1_ appropriation 拨款；拨用；拨付
?j $z[_K appropriation account 拨款帐目
=-vk}O0C Appropriation Bill 拨款法案
" 3\) @ appropriation-in-aid system 补助拨款办法
+$v$P!), approved assets 核准资产
9VP|a- approved basket stock 认可一篮子证券
|Yk23 \! approved budget 核准预算
b$B5sKQ approved charitable donation 认可慈善捐款
}}Q|O]e approved charitable institution 认可慈善机构
S&R~* approved currency 核准货币；认可货币
1nvs51?H approved estimates 核准预算
6*]Kow? approved estimates of expenditure 核准开支预算
Qp-nr ] approved overseas insurer 核准海外保险人
778L[wYe approved overseas trust company 核准海外信托公司
>j$f$*x approved pooled investment fund 核准汇集投资基金
s2d;601*b approved provident fund scheme 认可公积金计划
9@:& E approved provision 核准拨款
k:d'aP3 approved redeemable share 核准可赎回股份
-gC=%0sp\ approved regional stock 认可地区性证券
.JH3,L"S^ approved retirement scheme 认可退休金计划
!>2s5^JI9 approved subordinated loan 核准附属贷款
Bp4QHv9xqL arbitrage 套戥；套汇；套利
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>=^ arbitrageur 套戥者；套汇者
us5`?XeX] arbitrary amount 临时款项
O'!k$iJNb arrangement 措施；安排；协定
CBO8^M<K arrears 欠款
#" f: m` arrears of pay 欠付薪酬
F msg*s7w arrears of revenue 逾期未收税款；逾期未收的帐项
a_pkUOu6 articles of association 组织章程；组织细则；组织章程细则
s+ 0$_&xR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6?hv ,^ ascertainment of profit 确定利润
Q.cxen "Asia Clear" “亚洲结算系统”
blS*H Kw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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%$TU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hz )L+ Asian Development Fund [ADF] 亚洲发展基金
u2!8'-Ai Asian dollar bond 亚洲美元债券
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/EH@V| Asian dollar market 亚洲美元市场
R?I(f(ib Asian dollar rate 亚洲美元利率
Q <78< #I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g p$+Qd Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.$?s :t asked price 沽盘；喊价；索价；卖方报价
rl6vt*g assessable income 应评税入息
VT+GmS assessable loss 应评税亏损
i{ %~&! assessable profit 应评税利润
f\|33)k assessable value 应评税值
GR|Vwxs<@P assessed profit 估定利润
p 6jR,m8S assessed value 经评估价值
M/B_-8B_D assessment 评税；评定；估价；评税单
D0-C:gz assessment number 评税编号；估价编号
Q}]Q0'X8 assessment of additional tax 补加税评税
=3 & WH0 assessment of performance 业绩评估；实绩评价
w8@ Ok_fj Assessor 评税主任
w V U(Du asset price bubbles 资产价格泡沫
*h]qh20t asset-backed securities 具资产保证的证券
N| Rlb5\ assets accretion 资产增值
d)dIIzv assets and liabilities 资产与负债
HeF[H\a< assets betterment statement 资产递增表；资产改进表
8U=M.FFp assets lending 实物放款；有抵押贷款
%P yU3 assets of the company passing on the death 死者去世时转移的公司资产
3 :f5xF assets pledged as security for liabilities 用作负债抵押的资产
fzw6VGTf assets portfolio 资产投资组合
)B8[ w assets price 资产价格
hgsE"H<V assets quality 资产质素
N*@ bJ*0 assets realization 资产变现
*d(wO l5[ assets refinancing arrangement 资产再集资安排
a{]1H4+bQ assets securitization 资产证券化
hBN!!a|l assets situated outside Hong Kong 在香港以外地方的资产
~6@~fhu assets stripping 削减资产；拆卖资产
auS$B % assets value 资产值
AbfLV942 assignee 承让人
Url8 Z\;aM assignment 转让；转让书；转让契
Te5_ T&1Z assignment of interest 权益转让
vwP 516EM assignment of letters patent and trade mark 专利证书及商标转让
d e TUfbd' assignment of property 物业转让；物业转让书
qjTz]'^BpM assignment right 转让权
s$`evX7D assignor 转让人
5#:tL&q associate 有联系的人；有关连人士；相联者；合伙人；联系人
( 6r9y3' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sPbtv[bC associate member 附属会员
rWa7"<`p associated body corporate 相联法人团体
m*[ " associated company 相联公司；联属公司
M0_K%Z(zaR associated corporation 相联法团
spFsrB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\ `4}h[ 公认会计师公会〔英国〕
DY,Sfh;tp Association of Futures Exchange Brokers 香港期货经纪协会
nA+[[(6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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/ShT association of underwriters 承保人组织
l*%?C* assumption of control 接管
|=GRPvvi assurance 担保；保险；转易；转易书
pY-iz M L assurance of interest 权益的转易
'v\!} 6 at 19XX price 按一九ＸＸ年价格计算
Sgr<z d'b at a discount 按赔价计算；按贴水价格计算；打折扣
&Vl,x/ at a premium 按溢价计算；按升水价格计算
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?Q"-o ( at call 通知付款；按通知
+F 5 Dc at constant market price 按固定市价计算
2]Y (<PC at constant price 按固定价格计算
,j2qY'wi at cost 按成本计算
!%5{jO1 at current market price 按当时市价计算；按现时市价计算
1 w\Y ._jK at current price 按当时价格计算；按现时价格计算
/\Q {i#v at factor cost 按要素成本计算；按生产要素成本计算
QmgwIz_ at money-of-the-day price 按付款当日价格计算
2X6y^f';\ at or better 按指定或较佳价位〔买卖指令〕
d6(qc< /!r at par 按面值计算；平价
IO,kP`Wcx at sight 见票即付
?J)%. ~! at the close 按收市盘
9lny[ {9 at the opening 按开市盘
)Cx8?\/c=x attestation 见证；见证条款
o@ ;w!' at-the-money option 平价期权
R_Eu*Qu j attorney 受权人；受托代表人
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fwf\& attornment 新拥有人承认书
)\^%w9h attributable profit 可归属利润
l;?.YtMg attributable share value 可归属股份价值
h RA.u'M Auckland Stock Exchange 奥克兰证券交易所
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` auction 拍卖
{)F-US auctioneer 拍卖商
i|=}zR audit 审计；核数
S w(%j1uL Audit Commission 审计署
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- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
TTqOAo[-Z 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〕
Up/1c:<J audit review 帐目审查
uw]e$,x? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{\0 R[+d audited account 审计帐目；经审计的帐目
/:%^Vh3XF audited annual account 经审计的周年帐目
4"7Qz z audited balance sheet 经审计的资产负债表
GW}KmTa]& auditor 核数师；核数主任；审计师
Yh"Z@D[d auditor's certificate 核数师证明书；审计师证明书
/G84T,H auditor's report 核数师报告；审计师报告
So! 1l7b Aussie bond 澳元债券
hvpn=0@ M austerity budget 紧缩预算
P,wFib^1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
XY%8yII6 Australia All Ordinaries Index 澳洲所有普通股票指数
iUl{_vb Australian Dollar [AUD] 澳元
XFBk:~}sI Australian Options Market 澳大利亚期权市场
oWJ}]ip Australian Securities Commission 澳洲证券事务监察委员会
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U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
gg8T],s1!a Australian Stock Exchange 澳大利亚证券交易所
W#??fae Austrian Schilling [ATS] 奥地利先令
kZn!]TseN authentication 认证；鉴证
}E fp{E authority to purchase 委托购买证；委购书
O4- UVxv} authorization 认可；核准；授权；授权书
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F}5mUcZ4 authorization by direction 指示授权
rj{'X / authorization by instruction 指令授权
pX*mX] authorization by warrant 令状授权
]Q,RV EtKp authorization of unit trust 单位信托的认可
h` n>6I authorized agent 指定代理人
gc(1,hv authorized capital 法定资本
fWLsk authorized clerk 出市员
` D4J9;|;] authorized dealer 认可交易商
kfmIhHlYQ authorized financial institution 认可财务机构
^5GS ! u" authorized fund 认可基金
,lN!XP{M6w authorized fund house 获授权的基金公司；认可基金公司
O|gb{ authorized institution 认可机构
DR =>la}! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
89 SsS b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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Ssv^W+ authorized insurer 获授权保险人；获认可承保人
k $+& authorized investment 特准投资项目
G\P*zz Sq authorized person 获授权人
S>H W`
authorized representative 获授权代表
{= z%( '^ authorized share capital 法定股本
s )To # automated quotation system 自动报价系统
1pz6e8p:m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hSg: Rqnk 自动交易系统〔香港期货交易所有限公司〕
v}cm-_*v automatic adjustment mechanism 自动调整机制
`zep`j& 8^ automatic adjustment system 自动调整系统
8 3<kaeu,^ Automatic Clearing House 自动票据交换所
i[YYR,X| automatic exchange rates accumulation system 自动化汇率累集系统
V<d'p sb 6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cBm3|@7 automatic teller machine [ATM] 自动柜员机
`Cb$8;)z autopay 自动转帐
f[ER`! available assets 可用资产
tv;3~Y0i available fiscal reserve 现存财政储备
-7+Fb^"L available profit 可用利润
X^@d@xU4v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
} B]FHpi average 平均；平均数；海损
pXQ&2s$ average basic salary 平均基本薪金
^Jkj /n' average consumer expenditure 平均消费开支；一般消费开支
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V;{8U4 average cost 平均成本
xt`znNN average cost of land production 增辟土地平均成本
Ezml LFp. average daily turnover 平均每日成交额
Ni0lj: average daily wage rate 平均每日工资率
b UWtlg average expenditure pattern 平均开支模式
p=r{ODw#3 average growth rate 平均增长率
5 -&P4 average net fixed assets 固定资产平均净值
| _S9U| average of relatives 相对价格平均数
C8{CKrVE average price 平均价格
RF6|zCWuI average propensity to consume 平均消费倾向；一般消费倾向
Dxu )by average propensity to save 平均储蓄倾向；一般储蓄倾向
-> <_J4 average rate 平均率
T]i~GkD\ average revenue 平均收入；平均收益
2.:b average stock 平均库存；平均存货
f<zh-Gq average yearly rent 平均年租
B! -W765Y avoidance of double taxation 避免双重课税
|L+GM"hg avoidance of tax 避税
