A:
YfMe69/0I A share Ａ股；甲类股份
EE}NA{b abatement of tax 减税；减扣免税额
:VN<,1s9p^ ABN AMRO Bank N.V. 荷兰银行
O d&M^;BQ above-the-line expenditure 线上项目支出；经常预算支出
$+P v
fQ above-the-line receipt 线上项目收入；经常预算收入
x(]s#D!) ABSA Asia Limited 南非联合亚洲有限公司
ynOp7ZN$ absolute change 绝对数值变更
1r~lh#_8 absolute expenditure 实际开支
l7s=b 4}c absolute guideline figure 绝对准则数字
k 5 "3* absolute interest 绝对权益
Ka_UVKwMro absolute order of discharge 绝对破产解除令
T@yH. 4 D absolute profit margin 绝对利润幅度
;g*X.d absolute value 实值；绝对值
(X>y)V absolutely vested interest 绝对既得权益
@0
-B&w absorbed cost 已吸收成本；已分摊成本
-m| b2g}"3 absorption 吸收；分摊；合并
rG\m]C3 E absorption rate 吸收率；摊配率；分摊率
Cz v lZDo ACB Finance Limited 亚洲商业财务有限公司
m/eGnv;! acceptable form of reciprocity 合理的互惠条件
On'3K+(_ acceptable rate 适当利率；适当汇率
s=%HT fw acceptance agreement 承兑协议
fykN\b acceptance for honour 参加承兑
x *qef_Hu acceptor 承兑人；接受人；受票人
xh-[]Jz( acceptor for honour 参加承兑人
H <1?<1^ accident insurance 意外保险
raqLX O!j Accident Insurance Association of Hong Kong 香港意外保险公会
$--PA$H2 7 accident insurance scheme 意外保险计划
21o_9 =[^ accident year basis 意外年度基准
E*w 2yWR accommodation 通融；贷款
/t>o
- accommodation bill 通融票据；空头票据
EPa3Yb?BGb accommodation party 汇票代发人
c<D Yk f account balance 帐户余额；帐户结余
LV]\{' account book 帐簿
mSj[t
account collected in advance 预收款项
mr('zpkRq account current book 往来帐簿
pRU6jV 6e) account of after-acquired property 事后取得的财产报告
nZ bg account of defaulter 拖欠帐目
h[Iu_#HM a account payable 应付帐款
3LXpe8$lJ account payee only [A/C payee only] 只可转帐；存入收款人帐户
~HYP:6f account receivable 应收帐款
/$*; >4=>f account receivable report 应收帐款报表
XPVV+. account statement 结单；帐单；会计财务报表
g^n;IE$B account title 帐户名称；会计科目
ORtg>az\% accountant's report 会计师报告
=F[lg ?g Accountant's Report Rules 会计师报告规则
Nh :JU?h accounting and auditing procedure 会计与审计程序；会计与核数程序
vK'9{q|g Accounting Arrangements 《会计安排》
m S7E_ A8 accounting basis 会计基础
uE"2kn accounting by Official Receiver 破产管理署署长呈交的帐目
}wG|%Y#+r Accounting Circular 《会计通告》
scmto cm accounting class 会计类别
VS%@)sI|Z accounting date 记帐日期；会计结算日期
;> /ipnx accounting for money 款项核算
r&/D~g\"|[ Accounting Officer 会计主任
Si[eAAd'
: accounting period 会计报告期；会计期
{6Y xN& accounting policy 会计政策；会计方针
hgif]?:C< accounting practice 会计惯例
af^@
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Yoe l es- accounting record 会计记录
nO:HB.&@ accounting report 会计报告
X@eg<]'m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W9+ h0A- Accounting Society of China 中国会计学会
y8D 8Y8B accounting statement 会计报表
* T\ > accounting system 会计制度；会计系统
$uTlbAuv accounting transaction 会计事项；帐务交易
X%3 5XC.n accounting treatment 会计处理
&
]%\.m accounting year 会计年度
- YAO3 accretion 增值；添加
_we3jzMW accrual 应计项目；应累算数目
B*BHF95! accrual basis 应计制；权责发生制
'iGM n_& accrual basis accounting 应计制会计；权责发生制会计
mR6E]TuM accrue 应累算；应计
P69>gBZYD accrued benefit 应累算利益
b/G8M r accrued charges 应计费用
D~7%};D[ accrued cumulative preference share dividend 应累算的累积优先股股息
y#nSk% "t" accrued expenses 应累算费用
y!BB7cK6 accrued interest payable 应付利息；应计未付利息
n<+~ zQ accrued interest receivable 应收利息；应计未收利息
=^"~$[z( accrued right 累算权益
k~ZBJ+
94 accruing profit 应累算的利润
dvxf lLd @ accumulated fiscal reserve 累积财政储备
p0?o<AA%O accumulated profit 累积利润；滚存溢利
>Ziy1Dp accumulated reserve 累积储备
P)4x accumulation of surplus income 累积收益盈余
89ZDOji?O acquired assets 既得资产
XuA 0.b % acquisition 收购；购置；取得
e ^-3etx acquisition cost 购置成本
ScsWnZ acquisition expenses 购置费用
^Y#@$c acquisition of 100% interest 收购全部股权
'|J ) ds acquisition of control 取得控制权
,%.:g65% acquisition of fixed assets 购置固定资产
a ?l_-Fi acquisition of shell “买壳”
!H bqbS22 acquisition price 收购价
*di& %&f act of God 天灾
e|35|I ' acting partner 执事合伙人
\}n !yYh( active market 买卖活跃的市场；交投畅旺的市场；旺市
{W]bU{%. active partner 积极参与的合伙人
v5P*<U Ax active trading 交投活跃
es{cn=\ s actual circulation 实际流通
<)=3XEcb actual cost 实际成本
|:\$n}K actual expenditure 实际开支；实际支出
`f2W;@V0 actual income 实际入息；实际收入；实际收益
54;l*}8Hl actual market 现货市场
'[ @F% actual price 现货价；实际价格
Cbazwq actual profit 实际利润
<tGI]@Nwk actual quotation 实盘；实际价位；实际报价
#I bS actual year basis 按实际年度计算
m`[oT\ actuals 实货
!7ph,/P$7 actuarial investigation 精算调查
q.U*X5 actuarial principle 精算原则
k{zs578h2 actuarial report 精算师报告
b*@&c9I;q Actuarial Society of Hong Kong 香港精算学会
0@JilGk1u actuarial valuation 精算师估值
q+r ` e actuary 精算师
(ej:_w1 ad referendum agreement 暂定协议；有待覆核的协定
M
,Zm|3L ad valorem duty 从价税；按值征税
|;X?">7NW ad valorem duty system 从价税制
N:"M&E UM ad valorem fee 从价费
wE-Ji<1HJ ad valorem tariff 从价关税
O-y6!u$6& additional allowance 额外免税额
?r^
hm u"a additional amount for unexpired risk 未过期风险的额外款额
>Iu]T{QNO additional assessable profit 补加应评税利润
u4`mQ6 additional assessment 补加评税
3(cU) additional commitment 额外承担
Fc34Y0_A additional commitment vote 额外承担拨款
ppPG+[ cz additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]Y ?{$M
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bS_y_ 9K additional provision 额外拨款
uEc0/ a :. additional stamp duty 附加印花税
cfrvy^>, additional tax 补加税罚款；补加税款
~| 4U@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
p} t{8j > adjudged bankrupt 被裁定破产
=$&7IQ? adjudicated bankrupt 裁定破产人
\7OJN
~&< adjudication fee 裁定费；评定印花税额手续费；评估契据费
)< &B &Hp adjudication of bankruptcy 裁定破产；宣告破产
GhSL%y adjudication of insolvency 裁定无力偿还债务
y |&.v < adjusted actual 经调整的实数；调整后的实数
BnKP7e adjusted current assets 经调整的流动资产；调整后的流动资产
UrD=|-r` adjusted figure 经调整的数字；调整后的数额
;Puy A adjusted liabilities 经调整的负债；调整后的负债
U-wq- GT adjusted loss 经调整的亏损；调整后的亏损
6R$ F =MB 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
Y&K<{ KA\4 adjusted profit 经调整的利润；调整后的利润
Wq=ZU \Y adjusted surplus 经调整的盈余额；调整后的盈余额
mf
Wz@=0 adjusted value 经调整的价值；调整后的价值
~%cSckE adjustment 调整；修订；理算〔保险〕
e; &{5 0VY adjustment centre 调剂中心
CVyx lc> adjustment lag 调整过程的时间差距；调整时差
3I(dC|d adjustment mechanism 调整机制
f}Ne8]U/Hc adjustment of loss 亏损调整
s9j u/+fv adjustment process 调整过程；调整程序
/Bg6z m adjustment range 调整幅度
7/5NaUmPTt administered exchange rate 受管制汇率
U.zRIhA ] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_mIa8K; administration expenses 行政费用
zN?$Sxttx administration fee 手续费；行政费
!mpMa]G3 administration in bankruptcy 破产管理
b Q|#_/? administration order 遗产管理令
GFASF,+ administrator 管理人；遗产管理人
X+?Il)Bv administrator of the estate 遗产管理人
Z`SWZ < admission of debt 债项承认书
t1.zWe+C>3 admission of proof 接纳债权证明
!q7;{/QM6 advance 放贷款项；垫付款项；预支款项；预付款项
(`q6G d advance account 暂支帐目；预付款帐户
60U{ e}Mkb advance compensation 预付补偿金
$ uz1 advance from shareholder 股东垫款
ShEaL&'J advance pending reimbursement 预支以待日后付还
Li c{'w& advanced economy 先进经济体系
<Y}"D Yt advancement 预付；预付财产
!:g >CDA advances warrant 垫款令
N+C%Z[gt[ advancing 贷出
>Rl0%! adverse balance 逆差
Tb!B!m adverse exchange 逆汇
*783xEF>f advertisement addressed to shareholders 在报章刊登的致股东通告
O&rD4# advice for collection 托收通知书
{|7Oms lC@ advice of drawing 提款通知书；汇票通知书
&F<J#cfe8 advice of payment 付款通知
" kE:T., Advisory Committee [Securities and Futures Commission]
BCa90 谘询委员会〔证券及期货事务监察委员会〕
1{\,5U& Advisory Committee on Diversification 经济多元化谘询委员会
BM=V,BZy affidavit 誓章；遗产申报誓章
~_f
|".T affidavit of no receipt 述明无收款的誓章
+7lRP)1R affiliate 联号；联营公司；附属公司
Xj})?{FP affiliated company 附属公司；联号；联营公司
x 1%J1?Fp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hX'z]Am< affordability 负担能力
_4XoUE\\ African Development Bank [AfDB] 非洲开发银行
`ohF?5J, after-acquired property 事后取得的财产
laD.or after-hours dealing 市后交易
& 8:iB {n after-tax profit 税后盈利；税后利润；税后溢利
[`Q p;_K?t agency agreement 代理协议
n}ZBU5_ agency expenses 代理机构的开支
;*j6d3E agency fee 代理费
P&-D0T_ Agency Law 《代理法》
@]y{M; agent 代理人；承销人
)"i>R
~* agent of company 公司代理人
NXWIE4T>*^ agent's fee 代理人费；经纪费
QvK]<HE r aggregate 总计；总数；总体数字
DS[l,x aggregate amount 总款额；总额
)=,9`+Zta aggregate assets and liabilities 总体资产与负债
u
#=kb5}{ aggregate at constant price 按固定价格计算的总体数字
N#-kk3!Z; aggregate demand 总需求
$&n240( aggregate gross position 总持仓量
n{qw ]/ aggregate limit 总限额
w|n?m aggregate of salaries tax 合计薪俸税
_>_ y@-b aggregate performance 总体表现；总体业绩
0N3tsIm> aggregate supply 总体供应
k DceBs s aggregate surplus 总盈余
J 4 '! aggregate total 整体总额
k?|zIu aggregate value 总值；合计价值
sGDrMAQt aggregated basis 合计基准
S8W_$=4 aggregated net chargeable income 合计应课税入息实额
l;][Q]Z@V aggregation 合并计算；合计；总和
?O.6 r" aggregation of incomes of husband and wife 夫妇入息合并计算
mn6p s 6OB aggregation of property 财产的总和
v @I^:I agio 差价；贴水
1TD&&EC 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》
,<
)/45 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<=y5 8O]x 《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》
*"wD& E? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f-f\}G&G 《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》
#(7R X} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]Xkc0E1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(Aov} I+ agreement for a settlement 授产协议
;t@ 3Go agreement for assignment 转让协议
Vp{RX8?. agreement for sale 售卖协议；买卖协议
{7M4SC@p| agreement for sale and purchase 买卖协议
)*$ agreement for the payment of interest 支付利息协议
~A:;?A'. agreement for the repayment of money 还款协议
b$`4N n| agreement of reinsurance 再保险协议
< +i`W7 Agricultural Bank of China 中国农业银行
Q'Jpsmwu air passenger departure tax 飞机乘客离境税
%f3Nm l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
E{k%d39> airport tax 机场税
L[[H &#\ alcohol duty 酒精税
zm)CfEF
8 alienation 让与；让渡；转让
^) b7m alimony 生活费；赡养费
WE Svkm; All Ordinaries Index [AOI] 所有普通股指数
]K0,nj*\c all risks 全险；综合险
-)->Jx:{ All Sales Record for Stock Market 《股票市场成交报告》
pS|JDMo Allied Capital Resources Limited 新联财务有限公司
t&Y^W < all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V@+<,tjq allocation letter 拨款信件
dv4r\ R^ allocation of fund 分配款项；预留款项
(m =u;L"o allocation of profit 利润分配；溢利分配
$Bwvw)(% allocation warrant 拨款令
8`LLHX1 | allotment 分配；配股
!f]3Riw-=, allotment notice 股份配售通知；配股通知
J\,e/{,X allotment of shares 股份分配
hoD[wAC allowable 可获宽免；免税的
5-QvQ&eH. allowable business loss 可扣除的营业亏损
raI~ BIfe allowable expenses 可扣税的支出
C>K"ZJ allowance 免税额；津贴；备抵；准备金
$Ln2O# allowance for debts 债项的免税额
0 *Yivx6 allowance for depreciation by wear and tear 耗损折旧免税额
C6T 9 allowance for funeral expenses 殡殓费的免税额
) *L?PT allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0,D9\ E bd allowance for repairs and outgoings 修葺及支出方面的免税额
@}r fY 9o' allowance to debtor 给债务人的津贴
dU04/]modD alteration of capital 资本更改
[ Xo
J7 alternate trustee 候补受托人
'?!<I amalgamation 合并
{D2d({7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$, @ rKRY ambit of charges 征税范围；收费范围
CPCB!8-5 amended valuation 经修订的估值
^&w'`-ra American Commodities Exchange 美国商品交易所
;uo|4?E:\( American Express Bank Limited 美国运通银行
$}h_EI6hS American Stock Exchange 美国证券交易所
Y8CYkJTAD- amortization 摊销
O6/=/-?N=c amount due from banks 存放银行同业的款项
+P6 amount due from banks abroad 存放海外银行同业的款项
m5Laq'~0_ amount due from holding companies 控股公司欠款
XuAc3~HAd amount due from local banks 存放本港银行同业的款项
Yr(f iI amount due to banks 银行同业的存款
[?r\b amount due to banks abroad 海外银行同业的存款
?Kz`
O>"6 amount due to holding companies 控股公司存款
ah@GSu;7 amount due to local banks 本港银行同业的存款
> 8HRnCyp/ amount due to outport banks 外埠银行同业的存款
b8-^wJH! amount for note issue 发行纸币的款额
1nM?> j%k amount of bond 担保契据的款额
j~j
V`>A amount of consideration 代价款额
ne~# { q amount of contribution 供款数额
By"ul:. D amount of indebtedness 负债款额
H(ftOd.y amount of principal of the loan 贷款本金额
%KVR iX amount of rates chargeable 应征差饷数额
?B31 t9 amount of share capital 股本额
YwTt I ID% amount of sums assured 承保款额
$HnD|_* amount of variation 变动幅度
lV *&^Q8. amount of vote 拨款数额
+wgUs*(W amount payable 应付款额
Fe>#}-` amount receivable 应收款额
O!cO/]< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"lj:bxM2C analysis 分析
=8 1Xt1, ancillary risk 附属风险
T=KrT7 annual account 周年帐目；周年帐目报表；年度决算；年结
I3=Sc^zz&V annual accounting date 年结日期
Wv'B[; [) annual allowance 每年免税额；年积金；年度津贴；年津
Vblf6 qaBs annual balance 年度余额
5suSR;8 annual disposable income 每年可动用收入
Cr\/<zy1-e annual estimates 周年预算
O#Ax P} annual fee 年费
]$k
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gG z_t,= annual growth rate 年增率；每年增长率
M]:B: ; annual long-term supplement 长期个案每年补助金
rlh6\Fa annual pensionable emolument 可供计算退休金的年薪
g<jK^\e W annual report 年报
-Y ,Ibq Annual Report on the Consumer Price Index 《消费物价指数年报》
4'eVFu+62 annual return 周年报表；周年申报表；每年报税表格
j 3'/jk]\ Annual Return Rules 《周年报表规则》
HDG"a&$
annual review of consumer prices 每年消费物价回顾
FQ&VM6_ annual roll-forward basis 逐年延展方式
SxQDqoA~ annual salary 年薪
.3SjkC4I annual statement 年度报表；年度决算表
) W7H{# 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
;7{wa]
annuitant 年金受益人
hzVr3;3Zn
annuity 年金
VTkT4C@I;Y annuity contract 年金合约
IaqN@IlWb annuity on human life 人寿年金
|"&4"nwa antecedent debt 先前的债项
Olrw>YbW ante-dated cheque 倒填日期支票
N@
tb^M anticipated expenditure 预期开支
ep1Aj z.l anticipated net profit 预期纯利
-P uVI5L< anticipated revenue 预期收入
Ho {?m ^ anti-inflation measure 反通货膨胀措施
8y
)i," anti-inflationary stance 反通货膨胀立场
-BH'.9uqGQ apparent deficit 表面赤字
?O]gFn apparent financial solvency 表面偿债能力
NY
w(hAPv apparent partner 表面合伙人
~$9"| application for personal assessment 个人入息课税申请书
;Awzm )Q application of fund 资金应用
;{u#~d} application to release as liquidator and to destruct the books of accounts and documents
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I~Xw P& 申请免除清盘人职务及毁灭帐簿与文件
8#3cmpx4 appointed actuary 委任精算师
b8Ad*f\ appointed auditor 委任核数师；委任审计师
`l@t3/ appointed trustee 委任的受托人
h.%Qn vL appointer 委任人
: .eS| apportioned pro rata 按比例分摊
*J- jr8& apportionment 分配；分摊
N^j''siB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z@LP9+?dE apportionment formula 分摊方程式
#.K&]OV/88 apportionment of estate duty 遗产税的分摊
PltPIu)F appraisal 估价；评估
uB9+E%jOdQ appreciable growth 可观增长
G!Q)?N appreciable impact 显着影响
c'4 \F9 appreciable increase 可观增长
x?$Y<=vT appreciation 增值；升值
#rC+13 appreciation against other currencies 相对其他货币升值
P=i |{vv( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l )eaIOyk appreciation tax 增值税
2Nszxvq, appropriation 拨款；拨用；拨付
wn.0U appropriation account 拨款帐目
gC:E38u Appropriation Bill 拨款法案
5Ww\h appropriation-in-aid system 补助拨款办法
7}?z=LHb3 approved assets 核准资产
s7gf7 E#Y approved basket stock 认可一篮子证券
LD "}$vfs approved budget 核准预算
.h } D%Qa approved charitable donation 认可慈善捐款
cA^7}}?e approved charitable institution 认可慈善机构
XBBRB<l) approved currency 核准货币；认可货币
TMs\#
approved estimates 核准预算
[r~l O@ approved estimates of expenditure 核准开支预算
4iPg_+ approved overseas insurer 核准海外保险人
UY^f|f& approved overseas trust company 核准海外信托公司
CF4y$aC# approved pooled investment fund 核准汇集投资基金
7m$/. \5 approved provident fund scheme 认可公积金计划
7tnzgtal approved provision 核准拨款
`f HiY.- approved redeemable share 核准可赎回股份
:"^ $ 7 approved regional stock 认可地区性证券
HuC lO approved retirement scheme 认可退休金计划
|1x,_uyQ% approved subordinated loan 核准附属贷款
@T T [H*, arbitrage 套戥；套汇；套利
jV 8><5C arbitrageur 套戥者；套汇者
iSax-Mc arbitrary amount 临时款项
6 <GWDO arrangement 措施；安排；协定
a_x6 v* arrears 欠款
m/h0J03'T arrears of pay 欠付薪酬
*GMRu,u2 arrears of revenue 逾期未收税款；逾期未收的帐项
e$h\7i:( articles of association 组织章程；组织细则；组织章程细则
1A
*8Jnw Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=ye}IpC*M ascertainment of profit 确定利润
[\p0eUog/ "Asia Clear" “亚洲结算系统”
1Sr}2@> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p5hP}Z4r Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Melc -[ Asian Development Fund [ADF] 亚洲发展基金
su SIz 7:
Asian dollar bond 亚洲美元债券
!Hg#c!eOg Asian dollar market 亚洲美元市场
j_g9RmZT Asian dollar rate 亚洲美元利率
F3'G9Xf8Q= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(x!bZ,fu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P$yJA7]j;% asked price 沽盘；喊价；索价；卖方报价
e4P.G4 assessable income 应评税入息
Plv + mb assessable loss 应评税亏损
w9BH>56/" assessable profit 应评税利润
h)8_sC assessable value 应评税值
. 42OS V assessed profit 估定利润
C?J%^?v assessed value 经评估价值
bvKi0- assessment 评税；评定；估价；评税单
%(6Wr E5F6 assessment number 评税编号；估价编号
]vrs? assessment of additional tax 补加税评税
XD Q1gg` assessment of performance 业绩评估；实绩评价
YKk%;U* Assessor 评税主任
_XtY/7n asset price bubbles 资产价格泡沫
<k1gc,* asset-backed securities 具资产保证的证券
4 n(
f/ assets accretion 资产增值
0]HI c assets and liabilities 资产与负债
Wov_jVdN\ assets betterment statement 资产递增表；资产改进表
+d96Z^KUhv assets lending 实物放款；有抵押贷款
cm<3'#~Q? assets of the company passing on the death 死者去世时转移的公司资产
b"V-!.02 assets pledged as security for liabilities 用作负债抵押的资产
m 9S5;kB] assets portfolio 资产投资组合
gS 3&,^ assets price 资产价格
Z5K,y19/~ assets quality 资产质素
[%y D,8 assets realization 资产变现
)*B.y|b # assets refinancing arrangement 资产再集资安排
r+crE %- assets securitization 资产证券化
#wfR$Cd assets situated outside Hong Kong 在香港以外地方的资产
;'kH<Iq assets stripping 削减资产；拆卖资产
5 =\b+<pE assets value 资产值
R!ij CF\ assignee 承让人
|V5H(2/nk assignment 转让；转让书；转让契
aDESO 5 assignment of interest 权益转让
O!jCQ{ T assignment of letters patent and trade mark 专利证书及商标转让
:n4x}% assignment of property 物业转让；物业转让书
@nK 08Kj- assignment right 转让权
xOH@V4 z: assignor 转让人
:#vrNg(M associate 有联系的人；有关连人士；相联者；合伙人；联系人
;8UHPDnst Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jw)t"S/E associate member 附属会员
>?tpGEZ\ associated body corporate 相联法人团体
inPGWG K] associated company 相联公司；联属公司
v >6r| { associated corporation 相联法团
t s&C0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Y`v&YcX; 公认会计师公会〔英国〕
%!RQ:?= Association of Futures Exchange Brokers 香港期货经纪协会
lDzVc`c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d!cx %[ association of underwriters 承保人组织
l i?Gb1 assumption of control 接管
!xSGZ D=AD assurance 担保；保险；转易；转易书
n&^Rs )%v assurance of interest 权益的转易
ek<U2C_u# at 19XX price 按一九ＸＸ年价格计算
z!tHn# at a discount 按赔价计算；按贴水价格计算；打折扣
O B:G5B` at a premium 按溢价计算；按升水价格计算
0FB ifK at call 通知付款；按通知
{^F_b% a4z at constant market price 按固定市价计算
qdh D6#r at constant price 按固定价格计算
+9t@eHJT1 at cost 按成本计算
fsu'W]f at current market price 按当时市价计算；按现时市价计算
]v#Q\Q8> at current price 按当时价格计算；按现时价格计算
uzOZxW[e at factor cost 按要素成本计算；按生产要素成本计算
ul
E\>5O4h at money-of-the-day price 按付款当日价格计算
SrxX-Hir at or better 按指定或较佳价位〔买卖指令〕
q :gH`5N at par 按面值计算；平价
>*&[bW'}? at sight 见票即付
'" 6VfF)* at the close 按收市盘
^B<jMt at the opening 按开市盘
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Z3Lrv attestation 见证；见证条款
ugz1R+f_4{ at-the-money option 平价期权
vhKD_}}aP attorney 受权人；受托代表人
2B|3`trY4x attornment 新拥有人承认书
#*fB~Os: attributable profit 可归属利润
iPao54Z attributable share value 可归属股份价值
YB[P`Muj Auckland Stock Exchange 奥克兰证券交易所
LS;kq', auction 拍卖
Y) Z>Bi auctioneer 拍卖商
nZ]d[ audit 审计；核数
| jlR] , Audit Commission 审计署
"dIoIW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
a,X3=+_ K 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〕
/ wEr>[8S audit review 帐目审查
) 57OZ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9E+^FZ e audited account 审计帐目；经审计的帐目
5}f$O audited annual account 经审计的周年帐目
1K!7FiqY audited balance sheet 经审计的资产负债表
(5SI! 1N auditor 核数师；核数主任；审计师
% tpjy, auditor's certificate 核数师证明书；审计师证明书
(1ebE auditor's report 核数师报告；审计师报告
=6>mlI>i Aussie bond 澳元债券
*ood3M[M^ austerity budget 紧缩预算
vg<_U&N=-r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
qzq>C"z\Y$ Australia All Ordinaries Index 澳洲所有普通股票指数
u >x2 Australian Dollar [AUD] 澳元
|b|p0Z%7{ Australian Options Market 澳大利亚期权市场
GerZA # Australian Securities Commission 澳洲证券事务监察委员会
0=~Ji_5mB Australian Society of Certified Practising Accountants 澳洲执业会计师公会
C)`/Q( ^ Australian Stock Exchange 澳大利亚证券交易所
rz4S"4 Austrian Schilling [ATS] 奥地利先令
: E.mU{ authentication 认证；鉴证
;kdJxxUox authority to purchase 委托购买证；委购书
b8O:@j2 authorization 认可；核准；授权；授权书
JAY om%A" authorization by direction 指示授权
+K&z e:-Z authorization by instruction 指令授权
hsi#J^n{ authorization by warrant 令状授权
= fm/l-P@ authorization of unit trust 单位信托的认可
Mv_4*xVc authorized agent 指定代理人
Da.v yp authorized capital 法定资本
uu HWN| authorized clerk 出市员
UJO+7h' authorized dealer 认可交易商
% 30&6 " authorized financial institution 认可财务机构
gZ 9<H q authorized fund 认可基金
( UpSi6?\ authorized fund house 获授权的基金公司；认可基金公司
XMpPG~XdN authorized institution 认可机构
@D%VV=N~[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6x_8m^+m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
F<o J authorized insurer 获授权保险人；获认可承保人
4 !D!.t~r authorized investment 特准投资项目
a &j
H9 authorized person 获授权人
g8^ $, authorized representative 获授权代表
qz ?9:"~$C authorized share capital 法定股本
k9a-\UIMet automated quotation system 自动报价系统
VEJ Tw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*T 6<'a 自动交易系统〔香港期货交易所有限公司〕
jQc$>M<"o automatic adjustment mechanism 自动调整机制
S-My 6'ar automatic adjustment system 自动调整系统
u)%J5TR .Y Automatic Clearing House 自动票据交换所
By %aTuV$ automatic exchange rates accumulation system 自动化汇率累集系统
LF tnSB8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[<6ez;2q' automatic teller machine [ATM] 自动柜员机
~Xa >; autopay 自动转帐
" @.hz@> available assets 可用资产
Yf|+p65g available fiscal reserve 现存财政储备
i9$
-l k available profit 可用利润
B \BP:;" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
yYF%U7N/n average 平均；平均数；海损
I~EJ ctOG average basic salary 平均基本薪金
/:l>yKI+~ average consumer expenditure 平均消费开支；一般消费开支
a&9+< average cost 平均成本
-K PbA`j+ average cost of land production 增辟土地平均成本
TEv3;Z *N average daily turnover 平均每日成交额
r-=#C1eY& average daily wage rate 平均每日工资率
?bY'J6n. average expenditure pattern 平均开支模式
@r=O~x average growth rate 平均增长率
g \d|/HV K average net fixed assets 固定资产平均净值
ONg_3vD{ average of relatives 相对价格平均数
GkVV%0;&J1 average price 平均价格
CPAizS average propensity to consume 平均消费倾向；一般消费倾向
t '* L, average propensity to save 平均储蓄倾向；一般储蓄倾向
^k/@y@% average rate 平均率
dCN4aY[d average revenue 平均收入；平均收益
[WuN?H average stock 平均库存；平均存货
-:Yx1Y3
[ average yearly rent 平均年租
y3 kXfSe avoidance of double taxation 避免双重课税
0rooL<~fa avoidance of tax 避税
