A:
W!6&T [j> A share Ａ股；甲类股份
6ZKSet8 abatement of tax 减税；减扣免税额
;&=c@>!xP# ABN AMRO Bank N.V. 荷兰银行
VEFUj&t;xW above-the-line expenditure 线上项目支出；经常预算支出
PaIE=Q4gJ above-the-line receipt 线上项目收入；经常预算收入
O(pa;&" ABSA Asia Limited 南非联合亚洲有限公司
cc37(=o KL absolute change 绝对数值变更
{-a8^IK, absolute expenditure 实际开支
;XAj/6pm absolute guideline figure 绝对准则数字
20h+^R3{Z absolute interest 绝对权益
=r=?N\7I absolute order of discharge 绝对破产解除令
NFsj
~6F# absolute profit margin 绝对利润幅度
!Z(3dtUy absolute value 实值；绝对值
L{&5Ets absolutely vested interest 绝对既得权益
mQwP-s absorbed cost 已吸收成本；已分摊成本
LlbRr.wL absorption 吸收；分摊；合并
HX}9;O absorption rate 吸收率；摊配率；分摊率
f i#p('8 ACB Finance Limited 亚洲商业财务有限公司
@~g][O#Fu acceptable form of reciprocity 合理的互惠条件
Ry_"so w4 acceptable rate 适当利率；适当汇率
.A%*A lX acceptance agreement 承兑协议
V[#eeH)/ acceptance for honour 参加承兑
/N=;3 yWF acceptor 承兑人；接受人；受票人
3Q;XvrGA acceptor for honour 参加承兑人
:$ qa accident insurance 意外保险
+s$` kl Accident Insurance Association of Hong Kong 香港意外保险公会
G)cEUEf
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wB%N}bi! accident year basis 意外年度基准
d x5 2[W accommodation 通融；贷款
+t[i68,% accommodation bill 通融票据；空头票据
<gfk bD P2 accommodation party 汇票代发人
Lfr>y_i;F account balance 帐户余额；帐户结余
Ynxzkm S account book 帐簿
O>
.g cLA account collected in advance 预收款项
Z2@_F7cXt account current book 往来帐簿
D0 5JQ* account of after-acquired property 事后取得的财产报告
q/qJkr^2 account of defaulter 拖欠帐目
)+L.$h account payable 应付帐款
^V L",Nt account payee only [A/C payee only] 只可转帐；存入收款人帐户
5-[ bd I account receivable 应收帐款
>oYr=O account receivable report 应收帐款报表
fC|NK+Xd` account statement 结单；帐单；会计财务报表
m0M;f+^ account title 帐户名称；会计科目
o!$ O+%4 accountant's report 会计师报告
cr vq]J5 Accountant's Report Rules 会计师报告规则
<?h,;] U accounting and auditing procedure 会计与审计程序；会计与核数程序
Z~[E ZgIg Accounting Arrangements 《会计安排》
lJ> OuSd accounting basis 会计基础
n=_jmR1 accounting by Official Receiver 破产管理署署长呈交的帐目
v#X l Accounting Circular 《会计通告》
25R6>CXsi accounting class 会计类别
#]SiS2lM# accounting date 记帐日期；会计结算日期
x b6X8: accounting for money 款项核算
p Xap<T Accounting Officer 会计主任
M?[~_0_J accounting period 会计报告期；会计期
FV~ENpncP accounting policy 会计政策；会计方针
x%]5Q/|Ur accounting practice 会计惯例
nGoQwKI W accounting principle 会计准则
VV'*3/I accounting record 会计记录
mu$0x) accounting report 会计报告
=]F ;{x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D:Rr|m0Tk Accounting Society of China 中国会计学会
<<vT"2Q] accounting statement 会计报表
sQl`0|VH accounting system 会计制度；会计系统
Yt 3 + o< accounting transaction 会计事项；帐务交易
1ZZ}ojq accounting treatment 会计处理
f5tkv<) % accounting year 会计年度
oEJYAKN accretion 增值；添加
&\p=s.y?j accrual 应计项目；应累算数目
7iijATc accrual basis 应计制；权责发生制
Ew, 1*WK! accrual basis accounting 应计制会计；权责发生制会计
6C@W6DR3N accrue 应累算；应计
ca6kqh" accrued benefit 应累算利益
"o{o9.w accrued charges 应计费用
yH <a;@C accrued cumulative preference share dividend 应累算的累积优先股股息
4+1aW BJ2 accrued expenses 应累算费用
X6Wj,a accrued interest payable 应付利息；应计未付利息
0r/pZ3/ accrued interest receivable 应收利息；应计未收利息
kklM" Av accrued right 累算权益
^ .?5!9U accruing profit 应累算的利润
P-Up v6J3 accumulated fiscal reserve 累积财政储备
b~Q8&z2 accumulated profit 累积利润；滚存溢利
qZ=%r u accumulated reserve 累积储备
lk(.zYaaN accumulation of surplus income 累积收益盈余
,Nk{AiiN acquired assets 既得资产
Z]^Ooy[pb acquisition 收购；购置；取得
<$+Cd=71\ acquisition cost 购置成本
,GVD.whUl acquisition expenses 购置费用
ZvVrbj& acquisition of 100% interest 收购全部股权
JlMD_p A acquisition of control 取得控制权
^1 U<,< acquisition of fixed assets 购置固定资产
OL0W'C9oA acquisition of shell “买壳”
ibj3i7G? acquisition price 收购价
] - +%]' act of God 天灾
#)7THx/= acting partner 执事合伙人
"I}]]?y active market 买卖活跃的市场；交投畅旺的市场；旺市
+=o?& active partner 积极参与的合伙人
&)Z!A*w] active trading 交投活跃
K3I|d;Y~X! actual circulation 实际流通
K.l7yBm actual cost 实际成本
552yzn1 actual expenditure 实际开支；实际支出
i pi^sCYp actual income 实际入息；实际收入；实际收益
_&U.DMt2 C actual market 现货市场
~jOn)jBRZ actual price 现货价；实际价格
6jaol'{SuH actual profit 实际利润
Uja`{uc actual quotation 实盘；实际价位；实际报价
bd &
/B&a actual year basis 按实际年度计算
Xe. az actuals 实货
b,#lw_U" actuarial investigation 精算调查
> 3SZD actuarial principle 精算原则
-:]-g:;/ actuarial report 精算师报告
2Y-NxW^] Actuarial Society of Hong Kong 香港精算学会
d) i64" actuarial valuation 精算师估值
}bA@ QEJ actuary 精算师
jwQ(E ad referendum agreement 暂定协议；有待覆核的协定
sc)}r_|g ad valorem duty 从价税；按值征税
GB&^<@ ad valorem duty system 从价税制
B{6wf)[O ad valorem fee 从价费
s k>E(Myo ad valorem tariff 从价关税
+[_m St additional allowance 额外免税额
kaG@T,pH( additional amount for unexpired risk 未过期风险的额外款额
&CcUr#|
additional assessable profit 补加应评税利润
s%OPoRE additional assessment 补加评税
D.;iz>_}Y additional commitment 额外承担
VX{9g#y$j additional commitment vote 额外承担拨款
1RM@~I$0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z7$,m#tw additional dependent parent allowance 供养父母额外免税额
Ng 3r`S"_< additional provision 额外拨款
zu52]$Vj additional stamp duty 附加印花税
H5J1j*P<d additional tax 补加税罚款；补加税款
q y\Z2k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-+) 06BqF} adjudged bankrupt 被裁定破产
|Ym3.hz adjudicated bankrupt 裁定破产人
umJ!j &( adjudication fee 裁定费；评定印花税额手续费；评估契据费
8}_M1w6v adjudication of bankruptcy 裁定破产；宣告破产
ymo]. adjudication of insolvency 裁定无力偿还债务
)Bo]+\2 adjusted actual 经调整的实数；调整后的实数
P;7
Y9} adjusted current assets 经调整的流动资产；调整后的流动资产
zxhE9 [`*e adjusted figure 经调整的数字；调整后的数额
q3 7d:Hp adjusted liabilities 经调整的负债；调整后的负债
x<gP5c>zm adjusted loss 经调整的亏损；调整后的亏损
s-lNpOi adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Xub<U>e;b adjusted profit 经调整的利润；调整后的利润
(_.0g}2 adjusted surplus 经调整的盈余额；调整后的盈余额
>"?jW@|g adjusted value 经调整的价值；调整后的价值
>\ s8S}p adjustment 调整；修订；理算〔保险〕
U9/6F8D1Y1 adjustment centre 调剂中心
q:a-td v2 adjustment lag 调整过程的时间差距；调整时差
d( !g9H adjustment mechanism 调整机制
P7 D__hoE adjustment of loss 亏损调整
c80!Ub@ adjustment process 调整过程；调整程序
WMk;-,S!) adjustment range 调整幅度
`"RT(` m administered exchange rate 受管制汇率
LEn+0^hX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2T &n6t$p administration expenses 行政费用
f:u3fL administration fee 手续费；行政费
gF53[\w^v administration in bankruptcy 破产管理
|g1~- administration order 遗产管理令
.tQeOZW' administrator 管理人；遗产管理人
T@P[jtH<d administrator of the estate 遗产管理人
k,GAHM"' admission of debt 债项承认书
Q*K31Ln admission of proof 接纳债权证明
!U[/P6
+0 advance 放贷款项；垫付款项；预支款项；预付款项
vp2s)W8W advance account 暂支帐目；预付款帐户
, SB5" advance compensation 预付补偿金
gT0N \ oU" advance from shareholder 股东垫款
EZb_8<DH advance pending reimbursement 预支以待日后付还
W^" C|4G } advanced economy 先进经济体系
1wTPT,k advancement 预付；预付财产
u !@(u!Qz advances warrant 垫款令
NR9=V advancing 贷出
l)K8.(2 adverse balance 逆差
Ef2i#BoZ adverse exchange 逆汇
sn-P&"q advertisement addressed to shareholders 在报章刊登的致股东通告
ms/!8X$Mz advice for collection 托收通知书
al@Hr*' advice of drawing 提款通知书；汇票通知书
2Sb68hJIE advice of payment 付款通知
OGWZq(c"6 Advisory Committee [Securities and Futures Commission]
x3t os!Y 谘询委员会〔证券及期货事务监察委员会〕
{[:] }m(c Advisory Committee on Diversification 经济多元化谘询委员会
F`8B PWUY affidavit 誓章；遗产申报誓章
~`Rb "Zn affidavit of no receipt 述明无收款的誓章
Bp9_\4 affiliate 联号；联营公司；附属公司
%k =c9ll@: affiliated company 附属公司；联号；联营公司
2|}`?bY]i` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
f3oGB*5> affordability 负担能力
hj+iB,8 African Development Bank [AfDB] 非洲开发银行
Mv_-JE9#>o after-acquired property 事后取得的财产
~/l5ys after-hours dealing 市后交易
R^k)^!/ $f after-tax profit 税后盈利；税后利润；税后溢利
P,W(9&KM agency agreement 代理协议
Y QN@; agency expenses 代理机构的开支
)Rc agency fee 代理费
~pWV[oUD Agency Law 《代理法》
:N#8|;J1Fl agent 代理人；承销人
["N_t:9I agent of company 公司代理人
kR/Etm5_ agent's fee 代理人费；经纪费
+rWcfXOHM aggregate 总计；总数；总体数字
OY Lg-S aggregate amount 总款额；总额
F \Q X=n aggregate assets and liabilities 总体资产与负债
G:4'')T aggregate at constant price 按固定价格计算的总体数字
@wPyXl aggregate demand 总需求
|y. ^F3PE aggregate gross position 总持仓量
U-:"Wx%G aggregate limit 总限额
\m%Z;xKG aggregate of salaries tax 合计薪俸税
%n)H(QPW aggregate performance 总体表现；总体业绩
5KgAY;| aggregate supply 总体供应
@O9wit. aggregate surplus 总盈余
Qr9@e Q1Pp aggregate total 整体总额
q5#6PYIq aggregate value 总值；合计价值
tFvXVfml aggregated basis 合计基准
PUbfQg aggregated net chargeable income 合计应课税入息实额
U%V4@iz~\m aggregation 合并计算；合计；总和
FT[of(g^ aggregation of incomes of husband and wife 夫妇入息合并计算
Y{7)$'At aggregation of property 财产的总和
mPJ@hr%3 agio 差价；贴水
s0\}Q=s[ 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》
=Ohro ' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
T o $D [- 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
vf0
fa46 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|*> s%nF| 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
#I}w$j
i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Wf{&D> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
awU&{<,=g agreement for a settlement 授产协议
< TEDqQ agreement for assignment 转让协议
9][A1 +" agreement for sale 售卖协议；买卖协议
d
A >6 agreement for sale and purchase 买卖协议
#7Jvk_r9Y agreement for the payment of interest 支付利息协议
DDBf89$\ agreement for the repayment of money 还款协议
%G/(7l[W agreement of reinsurance 再保险协议
pF<K hE*V Agricultural Bank of China 中国农业银行
4L<;z' air passenger departure tax 飞机乘客离境税
}ki6(_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p|n!R $_g\ airport tax 机场税
q _86nvB< alcohol duty 酒精税
AYsiaSTRqW alienation 让与；让渡；转让
;U[W $w[ alimony 生活费；赡养费
o-+H- All Ordinaries Index [AOI] 所有普通股指数
AB=Wj*f r all risks 全险；综合险
;MH_pE/m All Sales Record for Stock Market 《股票市场成交报告》
ZLlAK ?N Allied Capital Resources Limited 新联财务有限公司
@pN6uDD}R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
on. m
'-s allocation letter 拨款信件
[Wn6d: allocation of fund 分配款项；预留款项
#3}!Q0 allocation of profit 利润分配；溢利分配
yi:1cLq2 allocation warrant 拨款令
1k!$#1d< allotment 分配；配股
=;{ 8)m allotment notice 股份配售通知；配股通知
D!rD-e allotment of shares 股份分配
"Tnm n@ allowable 可获宽免；免税的
3U4h>T@s| allowable business loss 可扣除的营业亏损
U[G5<&Z^ allowable expenses 可扣税的支出
&UIS 17cT allowance 免税额；津贴；备抵；准备金
F5
7Kr5X allowance for debts 债项的免税额
3(3-#MD0 allowance for depreciation by wear and tear 耗损折旧免税额
N [&(e
d= allowance for funeral expenses 殡殓费的免税额
U-pBat.$'C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
UL0n>Wa5 allowance for repairs and outgoings 修葺及支出方面的免税额
iJSyi;l| allowance to debtor 给债务人的津贴
>uR;^ B5m alteration of capital 资本更改
eCwR
}m?_ alternate trustee 候补受托人
{)wl`mw3 amalgamation 合并
?o`fX
wE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gr \vC ambit of charges 征税范围；收费范围
RU +F~K< amended valuation 经修订的估值
Sh(XFUJ American Commodities Exchange 美国商品交易所
{nH* Wu*^ American Express Bank Limited 美国运通银行
.6A{ American Stock Exchange 美国证券交易所
suE#'0K amortization 摊销
g?{7D I` amount due from banks 存放银行同业的款项
FF~VV< a amount due from banks abroad 存放海外银行同业的款项
\me- #: Gu amount due from holding companies 控股公司欠款
=~q Xzq amount due from local banks 存放本港银行同业的款项
UQnv#a> amount due to banks 银行同业的存款
:Fdk`aC amount due to banks abroad 海外银行同业的存款
d(F4-kBd amount due to holding companies 控股公司存款
tUhr gc amount due to local banks 本港银行同业的存款
G5 *_ amount due to outport banks 外埠银行同业的存款
xM13OoU amount for note issue 发行纸币的款额
sfR0wEqI amount of bond 担保契据的款额
Fiaeo0 amount of consideration 代价款额
rq|>z . amount of contribution 供款数额
V PI_pK amount of indebtedness 负债款额
3Y=u Bl amount of principal of the loan 贷款本金额
fK NDl\SD amount of rates chargeable 应征差饷数额
N >k,"=N / amount of share capital 股本额
MrhJk amount of sums assured 承保款额
Hh'o:j(^ amount of variation 变动幅度
vPM 2cc/o amount of vote 拨款数额
-5Aqf \ amount payable 应付款额
AME<V-5 amount receivable 应收款额
T;#:Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FB
n . 4 analysis 分析
Am=O-;
b'8 ancillary risk 附属风险
I 8 Ls_$[ annual account 周年帐目；周年帐目报表；年度决算；年结
`! _mIh} annual accounting date 年结日期
X;d 1@G annual allowance 每年免税额；年积金；年度津贴；年津
vg\fBHzn annual balance 年度余额
oB% j3aAH annual disposable income 每年可动用收入
qhOV>j,d annual estimates 周年预算
=' &TqiIv" annual fee 年费
l-M
.C8N annual general meeting 周年大会
< ^" 0A annual growth rate 年增率；每年增长率
r-ljT<f%J[ annual long-term supplement 长期个案每年补助金
VE*& t>I annual pensionable emolument 可供计算退休金的年薪
^K[[:7 Aem annual report 年报
4_w{~ Annual Report on the Consumer Price Index 《消费物价指数年报》
|V mQ annual return 周年报表；周年申报表；每年报税表格
J-W8wCq` Annual Return Rules 《周年报表规则》
tNYCyw{K annual review of consumer prices 每年消费物价回顾
c1 h?aP annual roll-forward basis 逐年延展方式
Z(hRwIOF annual salary 年薪
I ka
V g L annual statement 年度报表；年度决算表
]lA.? 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
CM
8Ub% annuitant 年金受益人
Jqqt@5Ni annuity 年金
g&O!w!T
annuity contract 年金合约
+A<7:`sO annuity on human life 人寿年金
p"Q V| ` antecedent debt 先前的债项
'/@i}
digf ante-dated cheque 倒填日期支票
` W{y anticipated expenditure 预期开支
M~-jPY,+ anticipated net profit 预期纯利
54%h)dLDy anticipated revenue 预期收入
/igbn anti-inflation measure 反通货膨胀措施
A#CG D0T anti-inflationary stance 反通货膨胀立场
J(k C apparent deficit 表面赤字
ZCDcf apparent financial solvency 表面偿债能力
e`;U9Z apparent partner 表面合伙人
&I?d(Z=:\ application for personal assessment 个人入息课税申请书
E7j9A` application of fund 资金应用
-_fh=}.n+" application to release as liquidator and to destruct the books of accounts and documents
v}&J*}_XZ 申请免除清盘人职务及毁灭帐簿与文件
]t;bCD6* appointed actuary 委任精算师
bf$4Z: Y appointed auditor 委任核数师；委任审计师
fe7 DS)U appointed trustee 委任的受托人
q[ TW appointer 委任人
9FmX^t$T apportioned pro rata 按比例分摊
qrY]tb^K apportionment 分配；分摊
d5 U +]g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
? o_ D#gG* apportionment formula 分摊方程式
ThYHVJ[; apportionment of estate duty 遗产税的分摊
C ChCx B appraisal 估价；评估
+t p@ Tb appreciable growth 可观增长
pF ' M appreciable impact 显着影响
zzZ K S appreciable increase 可观增长
~jM!8]= appreciation 增值；升值
e18}`<tW- appreciation against other currencies 相对其他货币升值
! f*t9 I9Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Cm[^+.=I appreciation tax 增值税
HsAKz]Mq appropriation 拨款；拨用；拨付
E(0 [/N~ appropriation account 拨款帐目
j/w*2+&v Appropriation Bill 拨款法案
Q# sLIZ8= appropriation-in-aid system 补助拨款办法
laGIu0s { approved assets 核准资产
_A=Pr _kN approved basket stock 认可一篮子证券
!KmSLr7xU approved budget 核准预算
! T1)tGr H approved charitable donation 认可慈善捐款
!z?;L _Lb approved charitable institution 认可慈善机构
=l1O9/\9 approved currency 核准货币；认可货币
%<;PEQQ| C approved estimates 核准预算
_2nNCu ( approved estimates of expenditure 核准开支预算
mY!&*nYn| approved overseas insurer 核准海外保险人
n]snD1?KX approved overseas trust company 核准海外信托公司
8? &!@3n approved pooled investment fund 核准汇集投资基金
h}f l:J1C approved provident fund scheme 认可公积金计划
ZqJyuTPv approved provision 核准拨款
{{Z3M> Q approved redeemable share 核准可赎回股份
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kBDl- approved regional stock 认可地区性证券
"oo
j; approved retirement scheme 认可退休金计划
5)<}a&;{ approved subordinated loan 核准附属贷款
V. ~C.x arbitrage 套戥；套汇；套利
j$}W%ibj arbitrageur 套戥者；套汇者
dnstm@0k arbitrary amount 临时款项
HbQ+:B] arrangement 措施；安排；协定
#~:@H&f790 arrears 欠款
P> i lRb arrears of pay 欠付薪酬
m>LC2S;
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`Y.Q{5Y articles of association 组织章程；组织细则；组织章程细则
~"i4"Op& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cA25FD ascertainment of profit 确定利润
LV$`bZ "Asia Clear" “亚洲结算系统”
F;<cG `|Rx Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4%,E;fB?= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~+bS D<!b Asian Development Fund [ADF] 亚洲发展基金
P |kfPohI= Asian dollar bond 亚洲美元债券
nZ~J &QK- Asian dollar market 亚洲美元市场
> e9xM Gv Asian dollar rate 亚洲美元利率
gukKa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4: S- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a29 rD$ asked price 沽盘；喊价；索价；卖方报价
$+p4X# _ assessable income 应评税入息
Nm, 9xq assessable loss 应评税亏损
88 M$mjx assessable profit 应评税利润
6@cT;=W;xj assessable value 应评税值
w[?E
oFI$Y assessed profit 估定利润
}p L#C assessed value 经评估价值
a^.5cJ$] assessment 评税；评定；估价；评税单
f)%8*B assessment number 评税编号；估价编号
_Sn7z? assessment of additional tax 补加税评税
br_D
Orq| assessment of performance 业绩评估；实绩评价
i9quP"< 9 Assessor 评税主任
J#jx)K! asset price bubbles 资产价格泡沫
&/t GT3) asset-backed securities 具资产保证的证券
E>3(ff& assets accretion 资产增值
A]q"+Z] assets and liabilities 资产与负债
"`aLSw75x assets betterment statement 资产递增表；资产改进表
!%Qm{R assets lending 实物放款；有抵押贷款
&kNJ s{ assets of the company passing on the death 死者去世时转移的公司资产
:/941?%M assets pledged as security for liabilities 用作负债抵押的资产
E6mwvrm8 assets portfolio 资产投资组合
J:JkX>n%k= assets price 资产价格
"I)`g y& assets quality 资产质素
MP F;P&6 assets realization 资产变现
=r1 @?x assets refinancing arrangement 资产再集资安排
1" P^!N assets securitization 资产证券化
L[cl$ pYV assets situated outside Hong Kong 在香港以外地方的资产
KiO1l{.s8n assets stripping 削减资产；拆卖资产
KL6FmL)HH assets value 资产值
5p`.RWls assignee 承让人
D_)n\(3 assignment 转让；转让书；转让契
zT Q TmO assignment of interest 权益转让
c&n.JV assignment of letters patent and trade mark 专利证书及商标转让
'}.Z' %; assignment of property 物业转让；物业转让书
!pG_MO assignment right 转让权
\oc * assignor 转让人
l8Ks{(wh associate 有联系的人；有关连人士；相联者；合伙人；联系人
QeZK&^W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6N {|;R@2 associate member 附属会员
6
s1lf! associated body corporate 相联法人团体
Hj^_Cp]@* associated company 相联公司；联属公司
y7WO:X& associated corporation 相联法团
(!^; a r^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
AQa;D2B$ 公认会计师公会〔英国〕
hRKA,u/G Association of Futures Exchange Brokers 香港期货经纪协会
<u%&@G$F> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5
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T association of underwriters 承保人组织
_"R /k`8 assumption of control 接管
o2#_CdU assurance 担保；保险；转易；转易书
ilpP"B assurance of interest 权益的转易
^ ;XJG9a0\ at 19XX price 按一九ＸＸ年价格计算
?7"6d p_K at a discount 按赔价计算；按贴水价格计算；打折扣
=w <;tb at a premium 按溢价计算；按升水价格计算
sGs_w:Hn at call 通知付款；按通知
Y}Gf%Xi, at constant market price 按固定市价计算
YdNmnB %J at constant price 按固定价格计算
| Xv]s61 at cost 按成本计算
$m)[> C at current market price 按当时市价计算；按现时市价计算
T Do!yQ at current price 按当时价格计算；按现时价格计算
7U _OUUg at factor cost 按要素成本计算；按生产要素成本计算
`X ;2lgL at money-of-the-day price 按付款当日价格计算
k1)=xv#S at or better 按指定或较佳价位〔买卖指令〕
cczV}m 2) at par 按面值计算；平价
@XR N#_{ at sight 见票即付
iR(jCD?) Y at the close 按收市盘
, / bv3pE at the opening 按开市盘
F2 #s^4Ii attestation 见证；见证条款
>; }q at-the-money option 平价期权
_BP!{~&; attorney 受权人；受托代表人
m "y_@Jk attornment 新拥有人承认书
L?slIGp%- attributable profit 可归属利润
-U# e attributable share value 可归属股份价值
TaI72"8 Auckland Stock Exchange 奥克兰证券交易所
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1+j>OQ auction 拍卖
xpjv @P auctioneer 拍卖商
aHdXlmL audit 审计；核数
3(n+5~{e Audit Commission 审计署
? <"H Io Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s2rwFj 8 | 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
qkk!1W audit review 帐目审查
?z$ ^4u3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
vjz*B$ audited account 审计帐目；经审计的帐目
Gl@}b\TB audited annual account 经审计的周年帐目
O ELh6R audited balance sheet 经审计的资产负债表
~ M!s0jT auditor 核数师；核数主任；审计师
i{+W62k* auditor's certificate 核数师证明书；审计师证明书
Sdn4y(&TP auditor's report 核数师报告；审计师报告
Td"_To@j d Aussie bond 澳元债券
" cVJqW austerity budget 紧缩预算
]> dCt< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"ke>O' Australia All Ordinaries Index 澳洲所有普通股票指数
g= 5vnY Australian Dollar [AUD] 澳元
XV|u!'Ey Australian Options Market 澳大利亚期权市场
_2N7E#m" S Australian Securities Commission 澳洲证券事务监察委员会
;# jE??E/: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{i09e1 Australian Stock Exchange 澳大利亚证券交易所
>/5'0n_R Austrian Schilling [ATS] 奥地利先令
{InD/l'v6n authentication 认证；鉴证
ap y#8] authority to purchase 委托购买证；委购书
C0> Z<z authorization 认可；核准；授权；授权书
'l7ey3 B% authorization by direction 指示授权
4gkaCk{] authorization by instruction 指令授权
U.,_zEbx, authorization by warrant 令状授权
^vA"3Ixb! authorization of unit trust 单位信托的认可
$> csm authorized agent 指定代理人
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pNf authorized capital 法定资本
luj UEHzp authorized clerk 出市员
)W 1tBi authorized dealer 认可交易商
D`e6#1DbJ authorized financial institution 认可财务机构
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RUE-f authorized fund 认可基金
Ga
M:/. authorized fund house 获授权的基金公司；认可基金公司
R@[ gk j authorized institution 认可机构
Q?uHdmY*X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[W#M(`}D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X}@'FxIF authorized insurer 获授权保险人；获认可承保人
+8#hi5e authorized investment 特准投资项目
o $%I{}9x authorized person 获授权人
P/e6b
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gXP )YN authorized share capital 法定股本
aR0'$*3E automated quotation system 自动报价系统
,N`cH \ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e*?@ 6E 自动交易系统〔香港期货交易所有限公司〕
)GC9%mF; automatic adjustment mechanism 自动调整机制
_ a`J>~$ automatic adjustment system 自动调整系统
_d`)N Automatic Clearing House 自动票据交换所
&u}]3E'-k automatic exchange rates accumulation system 自动化汇率累集系统
94CHxv Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#i1z&b#@ automatic teller machine [ATM] 自动柜员机
yy( .| autopay 自动转帐
a2!;$B% available assets 可用资产
|_GESpoHH available fiscal reserve 现存财政储备
fp`k1Uq@ available profit 可用利润
XJI
ff$K Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h:3^FV&# average 平均；平均数；海损
:)eU)r"s4 average basic salary 平均基本薪金
n&N>$c,T27 average consumer expenditure 平均消费开支；一般消费开支
!x@3U^${ average cost 平均成本
V[RsSZx
= average cost of land production 增辟土地平均成本
dtDT^~ average daily turnover 平均每日成交额
zHu w[ average daily wage rate 平均每日工资率
\zMx~-2oN average expenditure pattern 平均开支模式
_Q=h3(ZI average growth rate 平均增长率
w$1B|7tX;2 average net fixed assets 固定资产平均净值
ZK p9k 6 average of relatives 相对价格平均数
T5g L average price 平均价格
EjDr
average propensity to consume 平均消费倾向；一般消费倾向
qQ
T ^d average propensity to save 平均储蓄倾向；一般储蓄倾向
E# U AC2Q average rate 平均率
8[\ ~}Q6 average revenue 平均收入；平均收益
.2v)x average stock 平均库存；平均存货
VTIRkC
wl@ average yearly rent 平均年租
J7Y lmi avoidance of double taxation 避免双重课税
P'<D0 avoidance of tax 避税
