A:
T4\, b A share Ａ股；甲类股份
8$3 Tu "+; abatement of tax 减税；减扣免税额
W@pVP4F0xM ABN AMRO Bank N.V. 荷兰银行
dw Aju:-H above-the-line expenditure 线上项目支出；经常预算支出
H;IG\k6C above-the-line receipt 线上项目收入；经常预算收入
4b6$Mj ABSA Asia Limited 南非联合亚洲有限公司
(* "R"Y absolute change 绝对数值变更
+J+]P\: absolute expenditure 实际开支
X}Fc 0Oo absolute guideline figure 绝对准则数字
tlvLbP*r absolute interest 绝对权益
+s_@964 absolute order of discharge 绝对破产解除令
r 97 V X> absolute profit margin 绝对利润幅度
O]lWaiR` absolute value 实值；绝对值
~} wPi u, absolutely vested interest 绝对既得权益
P9Rq'u absorbed cost 已吸收成本；已分摊成本
T7!a@ absorption 吸收；分摊；合并
|\N[EM%.@ absorption rate 吸收率；摊配率；分摊率
.c ~;/@{ ACB Finance Limited 亚洲商业财务有限公司
5O*. qp? acceptable form of reciprocity 合理的互惠条件
B nAia3z acceptable rate 适当利率；适当汇率
2r[Q$GPM< acceptance agreement 承兑协议
fqvA0"tv acceptance for honour 参加承兑
N}\$i&Vi acceptor 承兑人；接受人；受票人
bl}$x/
acceptor for honour 参加承兑人
~?[@KK accident insurance 意外保险
F(@|p]3* Accident Insurance Association of Hong Kong 香港意外保险公会
p,ZubR J " accident insurance scheme 意外保险计划
wf8vKl#Kfw accident year basis 意外年度基准
- +
$u accommodation 通融；贷款
w 7=Y_ accommodation bill 通融票据；空头票据
&)\0mpLK9 accommodation party 汇票代发人
JJ7-$h'0q account balance 帐户余额；帐户结余
QD / | zi account book 帐簿
p~=%CG^5 account collected in advance 预收款项
8(uxz84ce account current book 往来帐簿
n;O
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DB%=/ \U account of defaulter 拖欠帐目
m}F1sRkdQ account payable 应付帐款
@c7 On)sy account payee only [A/C payee only] 只可转帐；存入收款人帐户
##R]$-<4dQ account receivable 应收帐款
G^ n|9)CVW account receivable report 应收帐款报表
"o[\Aec: account statement 结单；帐单；会计财务报表
8+gSn account title 帐户名称；会计科目
183'1Z$KA accountant's report 会计师报告
^B]M- XG Accountant's Report Rules 会计师报告规则
inR8m 4c]P accounting and auditing procedure 会计与审计程序；会计与核数程序
1a#wUd3
Accounting Arrangements 《会计安排》
zPhN V8k- accounting basis 会计基础
zif()i
accounting by Official Receiver 破产管理署署长呈交的帐目
c#U x{^ZE Accounting Circular 《会计通告》
<lv:mqV accounting class 会计类别
ilzR/DJ Ma accounting date 记帐日期；会计结算日期
B;?a. 81~ accounting for money 款项核算
$,'r}
% Accounting Officer 会计主任
7xWX:2l*? accounting period 会计报告期；会计期
#4~Ivj accounting policy 会计政策；会计方针
bumS>: accounting practice 会计惯例
!m]76=@ accounting principle 会计准则
>I!dJH/gj accounting record 会计记录
a=C?fh accounting report 会计报告
k]I<% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]RGun
GJ Accounting Society of China 中国会计学会
%;n y accounting statement 会计报表
:vV?Yv%P)n accounting system 会计制度；会计系统
bpKb<c accounting transaction 会计事项；帐务交易
!f_Kq$.{ accounting treatment 会计处理
Q.vtU%T accounting year 会计年度
I /> .P accretion 增值；添加
|@V<} 2zCZ accrual 应计项目；应累算数目
c$ 1ez accrual basis 应计制；权责发生制
kk ^KaD4dA accrual basis accounting 应计制会计；权责发生制会计
*: GoS?Ma accrue 应累算；应计
dL[mX .j" accrued benefit 应累算利益
5r`g6@ accrued charges 应计费用
! =|{ accrued cumulative preference share dividend 应累算的累积优先股股息
gzl_
"j accrued expenses 应累算费用
5n?fZ?6( accrued interest payable 应付利息；应计未付利息
6;5}%
B:#h accrued interest receivable 应收利息；应计未收利息
xr.fZMOh4 accrued right 累算权益
}bj Tb! accruing profit 应累算的利润
. 5_w^4`b accumulated fiscal reserve 累积财政储备
7\5 [lM accumulated profit 累积利润；滚存溢利
Pu}r`
E_ accumulated reserve 累积储备
#!Kg?BR2 accumulation of surplus income 累积收益盈余
,X9Y/S
l acquired assets 既得资产
mlIc`G SI acquisition 收购；购置；取得
l_QpPo!a acquisition cost 购置成本
|bB..b acquisition expenses 购置费用
b\6w [52m acquisition of 100% interest 收购全部股权
MUVp8! *@ acquisition of control 取得控制权
< qv:7@ acquisition of fixed assets 购置固定资产
oh,Nu_! acquisition of shell “买壳”
Is nC_"f acquisition price 收购价
S@T> u,t' act of God 天灾
+gK7`:v4O* acting partner 执事合伙人
dHd{9ftyF active market 买卖活跃的市场；交投畅旺的市场；旺市
B#sc!eLmU& active partner 积极参与的合伙人
qmJFX nf active trading 交投活跃
%o*afd actual circulation 实际流通
>W 8!YOc actual cost 实际成本
.X YSO actual expenditure 实际开支；实际支出
QeU>%qK T actual income 实际入息；实际收入；实际收益
)mp0k% actual market 现货市场
VYlg+MlT0 actual price 现货价；实际价格
&5C%5C~ch actual profit 实际利润
g[:5@fI#* actual quotation 实盘；实际价位；实际报价
a Se.]_ actual year basis 按实际年度计算
vmW 4a3 actuals 实货
d+"KXt5CV actuarial investigation 精算调查
hb^e2@i;Oq actuarial principle 精算原则
@HaWd 3 actuarial report 精算师报告
2u#{K9g Actuarial Society of Hong Kong 香港精算学会
+O9l@X$l= actuarial valuation 精算师估值
X @r5^A[9 actuary 精算师
QWfwoe&;R: ad referendum agreement 暂定协议；有待覆核的协定
TC J\@|yw ad valorem duty 从价税；按值征税
.6 ad valorem duty system 从价税制
,!bOzth2>K ad valorem fee 从价费
iTxn ad valorem tariff 从价关税
=:9n +7~$
additional allowance 额外免税额
;jI\MZ~l\ additional amount for unexpired risk 未过期风险的额外款额
jS| (g##4 additional assessable profit 补加应评税利润
`^|mNh additional assessment 补加评税
$]Y' [pE@ additional commitment 额外承担
a08B8 additional commitment vote 额外承担拨款
7r*>? ]y+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
574 b] additional dependent parent allowance 供养父母额外免税额
ZtDHN L additional provision 额外拨款
a JIj%Y$ additional stamp duty 附加印花税
OJ ] {FI additional tax 补加税罚款；补加税款
n |.- :Zy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
AE^&hH0^ adjudged bankrupt 被裁定破产
m ,]Tl;f adjudicated bankrupt 裁定破产人
*)u_m h adjudication fee 裁定费；评定印花税额手续费；评估契据费
@{XN}tWDOp adjudication of bankruptcy 裁定破产；宣告破产
(7-K4j` adjudication of insolvency 裁定无力偿还债务
uK): d&]Ux adjusted actual 经调整的实数；调整后的实数
}1W o#b+ adjusted current assets 经调整的流动资产；调整后的流动资产
a?Q~C<k adjusted figure 经调整的数字；调整后的数额
| ql!@M(p adjusted liabilities 经调整的负债；调整后的负债
v T3LhN+ 1 adjusted loss 经调整的亏损；调整后的亏损
I8`.e qV 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
Dt.OZ4w5 adjusted profit 经调整的利润；调整后的利润
,CwhpW\Y adjusted surplus 经调整的盈余额；调整后的盈余额
I>G)wRpfR' adjusted value 经调整的价值；调整后的价值
b\H(Lq17 adjustment 调整；修订；理算〔保险〕
bncK8SK adjustment centre 调剂中心
4zfgtg( adjustment lag 调整过程的时间差距；调整时差
AB + Zc
] adjustment mechanism 调整机制
$3"0w adjustment of loss 亏损调整
Z p]Bs adjustment process 调整过程；调整程序
t_P1a0Zu adjustment range 调整幅度
28Q`O$=v administered exchange rate 受管制汇率
4 #4kfGoT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OM2|c}]ZQ administration expenses 行政费用
v }P~g administration fee 手续费；行政费
;#f_e; administration in bankruptcy 破产管理
j:U>V7Kn3~ administration order 遗产管理令
h_y<A@[P } administrator 管理人；遗产管理人
ChGwG.-%L administrator of the estate 遗产管理人
,3N8 admission of debt 债项承认书
#v~zf@<KLB admission of proof 接纳债权证明
GpxGDN3? advance 放贷款项；垫付款项；预支款项；预付款项
L{
.r8wSrI advance account 暂支帐目；预付款帐户
9YB~1 M advance compensation 预付补偿金
\^':(Gu4o advance from shareholder 股东垫款
7+ =j]+ O advance pending reimbursement 预支以待日后付还
MS, H12h advanced economy 先进经济体系
bYG}CO advancement 预付；预付财产
L \hPw{) advances warrant 垫款令
`1pri0! advancing 贷出
)?Jj#HtW adverse balance 逆差
zA-?x1th& adverse exchange 逆汇
}qb z &%R advertisement addressed to shareholders 在报章刊登的致股东通告
zA( 2+e 7 advice for collection 托收通知书
{"4t`dM advice of drawing 提款通知书；汇票通知书
gxt2Mq;q~} advice of payment 付款通知
SHz& o[u Advisory Committee [Securities and Futures Commission]
eb.`Q+Gb 谘询委员会〔证券及期货事务监察委员会〕
:gQc@)jZ(* Advisory Committee on Diversification 经济多元化谘询委员会
kl2]#G( affidavit 誓章；遗产申报誓章
x40R)Le d affidavit of no receipt 述明无收款的誓章
?e&CbVc4 affiliate 联号；联营公司；附属公司
P\SD _ 8 affiliated company 附属公司；联号；联营公司
QC ? 8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t@)~{W
{ affordability 负担能力
'fK_J}+P African Development Bank [AfDB] 非洲开发银行
:~6%n Fo after-acquired property 事后取得的财产
AZ!G-73 after-hours dealing 市后交易
|Zkcs]8M! after-tax profit 税后盈利；税后利润；税后溢利
!K` ;fp! agency agreement 代理协议
Xb6@;G" agency expenses 代理机构的开支
vs6`oW"{# agency fee 代理费
EXb{/4 Agency Law 《代理法》
%y8w9aGt agent 代理人；承销人
Jz3 q
Pr agent of company 公司代理人
QHtpCNTVb agent's fee 代理人费；经纪费
-pX/Tt6 aggregate 总计；总数；总体数字
5 z El`h aggregate amount 总款额；总额
7g(rJGjtg aggregate assets and liabilities 总体资产与负债
5O) Z} aggregate at constant price 按固定价格计算的总体数字
i-niRu< aggregate demand 总需求
;'p0"\SV aggregate gross position 总持仓量
73N %_8DH aggregate limit 总限额
a.w,@!7 aggregate of salaries tax 合计薪俸税
1d-j_ H`s aggregate performance 总体表现；总体业绩
%NxNZe aggregate supply 总体供应
<NS= <'U aggregate surplus 总盈余
x bn+9b aggregate total 整体总额
d@#=cvW aggregate value 总值；合计价值
5'oWd
e aggregated basis 合计基准
#9
} Oqm aggregated net chargeable income 合计应课税入息实额
EHo"y.ODg aggregation 合并计算；合计；总和
M c@p~5!M aggregation of incomes of husband and wife 夫妇入息合并计算
D8Ni=.ALL aggregation of property 财产的总和
}14.u&4 agio 差价；贴水
]G| @F
: 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》
. dM 0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/a9+R)Al 《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》
c }rRNS$F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a&Z|3+ZA 《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》
m=%W <8[V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)[qY |yu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z.YsxbH3 agreement for a settlement 授产协议
#Oe=G:+A agreement for assignment 转让协议
ugMJ} IGq agreement for sale 售卖协议；买卖协议
=E
|[8 U) agreement for sale and purchase 买卖协议
N#ex2c agreement for the payment of interest 支付利息协议
EH4WR/x agreement for the repayment of money 还款协议
:_^9.` agreement of reinsurance 再保险协议
_ Zb_9& Agricultural Bank of China 中国农业银行
'| Ag,x[ air passenger departure tax 飞机乘客离境税
sy>P n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q $EVd9aN airport tax 机场税
%\ 5y6 alcohol duty 酒精税
eZg31. alienation 让与；让渡；转让
cl)MI,/> alimony 生活费；赡养费
G%'h'AV" All Ordinaries Index [AOI] 所有普通股指数
]=]'*Z% all risks 全险；综合险
-,XS2[ All Sales Record for Stock Market 《股票市场成交报告》
oD"fRBS+$ Allied Capital Resources Limited 新联财务有限公司
r-[z!S
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(<8T*Xo allocation letter 拨款信件
)FU4i N)ei allocation of fund 分配款项；预留款项
R@"N{ [9 allocation of profit 利润分配；溢利分配
7& HP2r allocation warrant 拨款令
HjV^6oP allotment 分配；配股
1f}S:Z allotment notice 股份配售通知；配股通知
6 E_YQb dy allotment of shares 股份分配
iB]kn(2C allowable 可获宽免；免税的
ODEy2). allowable business loss 可扣除的营业亏损
*wh'4i}u allowable expenses 可扣税的支出
y& Dd allowance 免税额；津贴；备抵；准备金
8mCr6$|% allowance for debts 债项的免税额
%*jpQOw
allowance for depreciation by wear and tear 耗损折旧免税额
MTLcLmdO allowance for funeral expenses 殡殓费的免税额
v,>q]!
|a allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2< B+ID3qv allowance for repairs and outgoings 修葺及支出方面的免税额
n.7 $*9)# allowance to debtor 给债务人的津贴
{]Lc]4J alteration of capital 资本更改
&4{%3 w_/ alternate trustee 候补受托人
d(]LRIn~1 amalgamation 合并
T-<^mX[} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;$|+H"g| ambit of charges 征税范围；收费范围
-u8 @ . amended valuation 经修订的估值
yM#W,@ American Commodities Exchange 美国商品交易所
ym${4 American Express Bank Limited 美国运通银行
w#JF7; American Stock Exchange 美国证券交易所
]8H;LgM2 amortization 摊销
Oe;9[=L[ amount due from banks 存放银行同业的款项
{J99F amount due from banks abroad 存放海外银行同业的款项
7:1Hg j( amount due from holding companies 控股公司欠款
?m~x%[Vn amount due from local banks 存放本港银行同业的款项
kg
!@i 7 amount due to banks 银行同业的存款
+< 3t v&" amount due to banks abroad 海外银行同业的存款
c4;
`3 amount due to holding companies 控股公司存款
]v9<^! amount due to local banks 本港银行同业的存款
@aj"1 2 amount due to outport banks 外埠银行同业的存款
px-*uh< amount for note issue 发行纸币的款额
BwL : B\ amount of bond 担保契据的款额
071w o7 amount of consideration 代价款额
]k,fEn( amount of contribution 供款数额
6 5<p: amount of indebtedness 负债款额
C?E;sR r0 amount of principal of the loan 贷款本金额
f$H"|Mb e amount of rates chargeable 应征差饷数额
FE_n+^|k< amount of share capital 股本额
;9p rsv f
amount of sums assured 承保款额
y ru N 5 amount of variation 变动幅度
'z!I#Y!Y amount of vote 拨款数额
BJ&>'rc amount payable 应付款额
x "N,oDs amount receivable 应收款额
wI`uAZ=" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{ ! FrI@ analysis 分析
Hq%`DWus\ ancillary risk 附属风险
&"L3U annual account 周年帐目；周年帐目报表；年度决算；年结
y "){? annual accounting date 年结日期
~&Kf J annual allowance 每年免税额；年积金；年度津贴；年津
6 QxLHQA annual balance 年度余额
moc_}( annual disposable income 每年可动用收入
NtA}I)'SWU annual estimates 周年预算
lhxhA e annual fee 年费
KUl y"B annual general meeting 周年大会
rc;| ,\ annual growth rate 年增率；每年增长率
@l@lE0 annual long-term supplement 长期个案每年补助金
G=b`w ;oL: annual pensionable emolument 可供计算退休金的年薪
AE<AEq annual report 年报
hl# 9a? Annual Report on the Consumer Price Index 《消费物价指数年报》
d<Z`)hI{K annual return 周年报表；周年申报表；每年报税表格
\k g2pF[V Annual Return Rules 《周年报表规则》
J 0s8vAs annual review of consumer prices 每年消费物价回顾
p*dez! annual roll-forward basis 逐年延展方式
O ^e
!<bBd annual salary 年薪
Q 2t Ge~H annual statement 年度报表；年度决算表
V;)'FJ)] 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
=-vk}O0C annuitant 年金受益人
: ;d &m annuity 年金
#s]]\ annuity contract 年金合约
#}B~V3UD annuity on human life 人寿年金
KIuYWr7& antecedent debt 先前的债项
Q2Q`g`* O: ante-dated cheque 倒填日期支票
}>p)|Y T"/ anticipated expenditure 预期开支
3g5i5 G\ anticipated net profit 预期纯利
\l]jX:
9( anticipated revenue 预期收入
2 3>lE}^G anti-inflation measure 反通货膨胀措施
f[dwu39k anti-inflationary stance 反通货膨胀立场
"E'OP R apparent deficit 表面赤字
Xbap' /t
apparent financial solvency 表面偿债能力
< rCl apparent partner 表面合伙人
[ u-~<80 application for personal assessment 个人入息课税申请书
"5>p]u> application of fund 资金应用
v3hNvcMpf application to release as liquidator and to destruct the books of accounts and documents
;vd%=vR 申请免除清盘人职务及毁灭帐簿与文件
@9QHv appointed actuary 委任精算师
0<o#;ZQ] appointed auditor 委任核数师；委任审计师
1`h`-dqr# appointed trustee 委任的受托人
OCR x| appointer 委任人
KK7Y"~ 9&- apportioned pro rata 按比例分摊
o+q 5:vJt apportionment 分配；分摊
;f6G&>p Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q WP1i7]=/ apportionment formula 分摊方程式
Y$'fds4P apportionment of estate duty 遗产税的分摊
sG^b_3o)A appraisal 估价；评估
6?hv ,^ appreciable growth 可观增长
Q.cxen appreciable impact 显着影响
ZP MX19 appreciable increase 可观增长
`;i|
%$TU appreciation 增值；升值
hz )L+ appreciation against other currencies 相对其他货币升值
1{u;-pg appreciation of the exchange value of Hong Kong dollar 港元汇值上升
z3a
te^PJF appreciation tax 增值税
BD9` +9 appropriation 拨款；拨用；拨付
H:0-.a^ZS appropriation account 拨款帐目
8LiRZ " Appropriation Bill 拨款法案
[#14atv appropriation-in-aid system 补助拨款办法
P; A "`Il approved assets 核准资产
N\xqy-L9 approved basket stock 认可一篮子证券
W'6*$Ron approved budget 核准预算
&<v# ^2S3 approved charitable donation 认可慈善捐款
Z\@vN[[ approved charitable institution 认可慈善机构
YF."D%? approved currency 核准货币；认可货币
K=!J=R; approved estimates 核准预算
G\Sd!'?p approved estimates of expenditure 核准开支预算
|e+I5 approved overseas insurer 核准海外保险人
w V U(Du approved overseas trust company 核准海外信托公司
q>H!?zi\Hy approved pooled investment fund 核准汇集投资基金
(}Gl'.>\M approved provident fund scheme 认可公积金计划
N| Rlb5\ approved provision 核准拨款
d)dIIzv approved redeemable share 核准可赎回股份
b z<wihZj approved regional stock 认可地区性证券
xu_Tocvop approved retirement scheme 认可退休金计划
"qwRcuHY approved subordinated loan 核准附属贷款
iRPd=) arbitrage 套戥；套汇；套利
@++
X H } arbitrageur 套戥者；套汇者
( XE`, # arbitrary amount 临时款项
~A"ODLgU9 arrangement 措施；安排；协定
{;z3 $/JB arrears 欠款
)V9$ P) arrears of pay 欠付薪酬
5*4P_q(AxD arrears of revenue 逾期未收税款；逾期未收的帐项
a0AIq44 articles of association 组织章程；组织细则；组织章程细则
0w(<pNA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~LkReQI ascertainment of profit 确定利润
r^Gl~ sX "Asia Clear" “亚洲结算系统”
lW7kBCsz# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@.M M- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/i$&89yod Asian Development Fund [ADF] 亚洲发展基金
NO 6. qWl Asian dollar bond 亚洲美元债券
)u[ 2TI1 Asian dollar market 亚洲美元市场
abI[J]T9G Asian dollar rate 亚洲美元利率
GJ?rqmbL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pyk~ V)~M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ku`'w;5jT asked price 沽盘；喊价；索价；卖方报价
v< ;, x assessable income 应评税入息
sPbtv[bC assessable loss 应评税亏损
rWa7"<`p assessable profit 应评税利润
m*[ " assessable value 应评税值
M0_K%Z(zaR assessed profit 估定利润
( 4b&}46 assessed value 经评估价值
Tk+\Biq
assessment 评税；评定；估价；评税单
,g^Bu {? assessment number 评税编号；估价编号
nA+[[(6 assessment of additional tax 补加税评税
= .tsz.:c assessment of performance 业绩评估；实绩评价
9}3W0F; Assessor 评税主任
/$ L;m asset price bubbles 资产价格泡沫
1!=$3]l0Lj asset-backed securities 具资产保证的证券
'v\!} 6 assets accretion 资产增值
Sgr<z d'b assets and liabilities 资产与负债
UVU} assets betterment statement 资产递增表；资产改进表
^3*gf} assets lending 实物放款；有抵押贷款
}S%a] assets of the company passing on the death 死者去世时转移的公司资产
2]Y (<PC assets pledged as security for liabilities 用作负债抵押的资产
m#8KCZS assets portfolio 资产投资组合
BNaZD << assets price 资产价格
in B}ydk assets quality 资产质素
KF7f< assets realization 资产变现
QmgwIz_ assets refinancing arrangement 资产再集资安排
2X6y^f';\ assets securitization 资产证券化
d6(qc< /!r assets situated outside Hong Kong 在香港以外地方的资产
IO,kP`Wcx assets stripping 削减资产；拆卖资产
36lIV,YnU assets value 资产值
m,=$a\UC assignee 承让人
yP[GU| >( assignment 转让；转让书；转让契
(U-p&q>z assignment of interest 权益转让
hWDgMmo7 assignment of letters patent and trade mark 专利证书及商标转让
zSkM 8 LM2 assignment of property 物业转让；物业转让书
z.[L1AGa|s assignment right 转让权
wX|]8f2Z assignor 转让人
>) 5 rO U associate 有联系的人；有关连人士；相联者；合伙人；联系人
_+^3<MT Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4N#0w]_,>Y associate member 附属会员
6x -PGq associated body corporate 相联法人团体
5X~ko> associated company 相联公司；联属公司
V&GFGds associated corporation 相联法团
)P|Ql-rE4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]kc_wFT< 公认会计师公会〔英国〕
B RH:5h Association of Futures Exchange Brokers 香港期货经纪协会
vtr:{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vqL{ ~tR association of underwriters 承保人组织
sW=@G'}3 assumption of control 接管
uomFE( assurance 担保；保险；转易；转易书
'^P
Ud` assurance of interest 权益的转易
!3T x\a`?/ at 19XX price 按一九ＸＸ年价格计算
Y*"%;e$tg at a discount 按赔价计算；按贴水价格计算；打折扣
xD_jfAH' at a premium 按溢价计算；按升水价格计算
2RM1-j
($ at call 通知付款；按通知
gqe
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8V4Qyi|@F at constant price 按固定价格计算
c&R . at cost 按成本计算
.+B!mmp at current market price 按当时市价计算；按现时市价计算
vtvr{Uqo@ at current price 按当时价格计算；按现时价格计算
H|,{^b@9 at factor cost 按要素成本计算；按生产要素成本计算
A.<X78!^ at money-of-the-day price 按付款当日价格计算
SSI&WZ2a at or better 按指定或较佳价位〔买卖指令〕
fM2[wh@ at par 按面值计算；平价
bfa5X< 8 at sight 见票即付
S
- 7JDE> at the close 按收市盘
DJ<e=F! at the opening 按开市盘
kXG+zs T attestation 见证；见证条款
^,`Lt * at-the-money option 平价期权
OU{PVF={
attorney 受权人；受托代表人
6^
KDc attornment 新拥有人承认书
Xi0/Wb h\ attributable profit 可归属利润
X K&#K? M attributable share value 可归属股份价值
>EMCG.** Auckland Stock Exchange 奥克兰证券交易所
%: oG yV7a auction 拍卖
BkO "{ auctioneer 拍卖商
j^64 :3 audit 审计；核数
t+?\4+!< Audit Commission 审计署
o-x _[I|@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%X . Q\T 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〕
}1$8)zH audit review 帐目审查
xds"n5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r2xlcSn% audited account 审计帐目；经审计的帐目
qi/%&)GZ audited annual account 经审计的周年帐目
c%B=TAs5c audited balance sheet 经审计的资产负债表
WMI/Y 9N auditor 核数师；核数主任；审计师
xr6Q5/p1 auditor's certificate 核数师证明书；审计师证明书
v}cm-_*v auditor's report 核数师报告；审计师报告
`zep`j& 8^ Aussie bond 澳元债券
NS&~n^ *k< austerity budget 紧缩预算
DO %YOv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1,pg:=N 9 Australia All Ordinaries Index 澳洲所有普通股票指数
+_`F@^R_ Australian Dollar [AUD] 澳元
cBm3|@7 Australian Options Market 澳大利亚期权市场
}!.7QpA$ Australian Securities Commission 澳洲证券事务监察委员会
-(1e!5_-@
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ltD:w{PO] Australian Stock Exchange 澳大利亚证券交易所
-7+Fb^"L Austrian Schilling [ATS] 奥地利先令
X^@d@xU4v authentication 认证；鉴证
} B]FHpi authority to purchase 委托购买证；委购书
pXQ&2s$ authorization 认可；核准；授权；授权书
=,?@p{g} authorization by direction 指示授权
xt`znNN authorization by instruction 指令授权
ME |"pJ authorization by warrant 令状授权
Riw>cVi~ authorization of unit trust 单位信托的认可
1hMk\ -3S authorized agent 指定代理人
MD1,KH+O authorized capital 法定资本
' u0{h authorized clerk 出市员
HX
<;=m authorized dealer 认可交易商
+SP5+"y@ authorized financial institution 认可财务机构
mybDK'EW authorized fund 认可基金
$[]=6.s authorized fund house 获授权的基金公司；认可基金公司
/\\C&Px authorized institution 认可机构
cu""vtK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~S=hxKI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fc\hQXYv authorized insurer 获授权保险人；获认可承保人
g.9MPN authorized investment 特准投资项目
wTTQIo 60 authorized person 获授权人
vJcvyz#%1 authorized representative 获授权代表
61C&vm authorized share capital 法定股本
p ]a IMF_ automated quotation system 自动报价系统
{@3=vBl%O+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_c #P 自动交易系统〔香港期货交易所有限公司〕
&E9%8Q)r( automatic adjustment mechanism 自动调整机制
Y#N 'bvE|% automatic adjustment system 自动调整系统
|Z "h q Automatic Clearing House 自动票据交换所
9PR&/Q
F5 automatic exchange rates accumulation system 自动化汇率累集系统
RGxOb Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+B&FZ4' automatic teller machine [ATM] 自动柜员机
G-:DMjvN autopay 自动转帐
WK<pZ *x available assets 可用资产
@yek6E&9 available fiscal reserve 现存财政储备
pYa<u,>pN available profit 可用利润
:Z+(H +lyZ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5
WAsEP average 平均；平均数；海损
>! c^ average basic salary 平均基本薪金
o-(jSaH :; average consumer expenditure 平均消费开支；一般消费开支
<4>6k7 W average cost 平均成本
2<J82(4j average cost of land production 增辟土地平均成本
AM }OL Hj average daily turnover 平均每日成交额
,$ G89jSM average daily wage rate 平均每日工资率
"iKK &%W average expenditure pattern 平均开支模式
CP?\'a"Kt average growth rate 平均增长率
m.4y=69 & average net fixed assets 固定资产平均净值
Q.8Jgel1 average of relatives 相对价格平均数
&MK v _ average price 平均价格
7*4F-5G/ average propensity to consume 平均消费倾向；一般消费倾向
. II'W3Fr average propensity to save 平均储蓄倾向；一般储蓄倾向
4frZ
.r;V average rate 平均率
>&$ V"*] average revenue 平均收入；平均收益
lca.(3u average stock 平均库存；平均存货
BS{">lPmx average yearly rent 平均年租
R.RCa$ avoidance of double taxation 避免双重课税
&0o&!P8CB avoidance of tax 避税
