A:
w"1 x=+ A share Ａ股；甲类股份
sp^Wo7&g abatement of tax 减税；减扣免税额
I ,]J= xi ABN AMRO Bank N.V. 荷兰银行
0Yp>+:# above-the-line expenditure 线上项目支出；经常预算支出
KyjyjfIw H above-the-line receipt 线上项目收入；经常预算收入
a%v>eXc ABSA Asia Limited 南非联合亚洲有限公司
>[EBpYi absolute change 绝对数值变更
>G&^?5 absolute expenditure 实际开支
;e d#+$Na absolute guideline figure 绝对准则数字
w;~>k%}j absolute interest 绝对权益
r|<6Aae& absolute order of discharge 绝对破产解除令
r 5[4h'f absolute profit margin 绝对利润幅度
6s5yyy=L%~ absolute value 实值；绝对值
+^Fp&K+^ absolutely vested interest 绝对既得权益
X
PA 0m absorbed cost 已吸收成本；已分摊成本
;>8kPG absorption 吸收；分摊；合并
vmLpm xS absorption rate 吸收率；摊配率；分摊率
X~Cq ACB Finance Limited 亚洲商业财务有限公司
/p,{?~0mj acceptable form of reciprocity 合理的互惠条件
,%kmXh acceptable rate 适当利率；适当汇率
0t+])> acceptance agreement 承兑协议
7|Xe &o <n acceptance for honour 参加承兑
g>_OuQ|c acceptor 承兑人；接受人；受票人
b;*c:{W) acceptor for honour 参加承兑人
_H8*ReFG accident insurance 意外保险
Zb"jB$58 Accident Insurance Association of Hong Kong 香港意外保险公会
0iV;g`% accident insurance scheme 意外保险计划
Yh$fQ:yi\& accident year basis 意外年度基准
drI\iae{^ accommodation 通融；贷款
h
D.)M accommodation bill 通融票据；空头票据
*,0+RAS vq accommodation party 汇票代发人
Yt pRy%
R account balance 帐户余额；帐户结余
& 8n? account book 帐簿
?~Pv3'%d account collected in advance 预收款项
Y([d;_#P account current book 往来帐簿
-R :X<eb account of after-acquired property 事后取得的财产报告
"b`7[ ;a account of defaulter 拖欠帐目
]
op to account payable 应付帐款
&a tyDFJ' account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q(e{~
]* account receivable 应收帐款
( xu=% account receivable report 应收帐款报表
C B/r ]+4 account statement 结单；帐单；会计财务报表
J+|/-{g account title 帐户名称；会计科目
-x{&an= accountant's report 会计师报告
6A?8tm/0 Accountant's Report Rules 会计师报告规则
F\-Si!~oOz accounting and auditing procedure 会计与审计程序；会计与核数程序
lov%V*tL Accounting Arrangements 《会计安排》
x9&p!&*&IT accounting basis 会计基础
>azEed<B accounting by Official Receiver 破产管理署署长呈交的帐目
6} #"qqnx Accounting Circular 《会计通告》
8ljuc5,J accounting class 会计类别
l!:^6i accounting date 记帐日期；会计结算日期
lm*g Gy1i accounting for money 款项核算
2T?TM! \Q Accounting Officer 会计主任
zq f[Z3 accounting period 会计报告期；会计期
o,*= $/or accounting policy 会计政策；会计方针
x6v,lR accounting practice 会计惯例
m8+:=0|$ accounting principle 会计准则
8SZK:VE@ accounting record 会计记录
[S0mY[" accounting report 会计报告
!D;c,{Oz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?A&%Cwj Accounting Society of China 中国会计学会
G|*G9 nQ accounting statement 会计报表
7&foEJ3q accounting system 会计制度；会计系统
xNIGO/uI~ accounting transaction 会计事项；帐务交易
#A )Ab%r8" accounting treatment 会计处理
7]Rk+q2: accounting year 会计年度
|z*>ixK accretion 增值；添加
#x)8f3I accrual 应计项目；应累算数目
(hN?:q?' accrual basis 应计制；权责发生制
z SXA=
accrual basis accounting 应计制会计；权责发生制会计
Ha)np accrue 应累算；应计
=k_UjwgN^ accrued benefit 应累算利益
r^5jh1 accrued charges 应计费用
n}OU Y accrued cumulative preference share dividend 应累算的累积优先股股息
M)O [j}N accrued expenses 应累算费用
6 .19g'{sB accrued interest payable 应付利息；应计未付利息
1qZG `Vz accrued interest receivable 应收利息；应计未收利息
>pdnCv_c accrued right 累算权益
O:YJ%;w accruing profit 应累算的利润
ZLrHZhP-+ accumulated fiscal reserve 累积财政储备
GW/WUz K accumulated profit 累积利润；滚存溢利
RX>2 ~^ accumulated reserve 累积储备
T,OS 0;7O accumulation of surplus income 累积收益盈余
!^? qU;| acquired assets 既得资产
RG1\=J$:E acquisition 收购；购置；取得
X!c?CL acquisition cost 购置成本
yb?|E ww_o acquisition expenses 购置费用
l'uOORI acquisition of 100% interest 收购全部股权
$8g42LR' acquisition of control 取得控制权
p9iu:MucD< acquisition of fixed assets 购置固定资产
U=QA e acquisition of shell “买壳”
~}, W8\C> acquisition price 收购价
Z0\Iyc G act of God 天灾
t^U^T r acting partner 执事合伙人
SiTeB)/ active market 买卖活跃的市场；交投畅旺的市场；旺市
M1{(OY(G active partner 积极参与的合伙人
s[X
B#)H4 active trading 交投活跃
x.UaQ |F actual circulation 实际流通
#xp(B5 actual cost 实际成本
oKa>.e7. actual expenditure 实际开支；实际支出
}#/l N actual income 实际入息；实际收入；实际收益
hKN6 y% actual market 现货市场
z_n \ 5. actual price 现货价；实际价格
D/: 3R ZF actual profit 实际利润
f GarUV actual quotation 实盘；实际价位；实际报价
%b?uW] j: actual year basis 按实际年度计算
th
2<o5 actuals 实货
b-% l-u actuarial investigation 精算调查
f^e&hyC
actuarial principle 精算原则
8,*3zVk- actuarial report 精算师报告
Q 0>q:aj\ Actuarial Society of Hong Kong 香港精算学会
'RLOV actuarial valuation 精算师估值
CXAVGO'xw actuary 精算师
|}Ph"g2D, ad referendum agreement 暂定协议；有待覆核的协定
5g0_WpO ad valorem duty 从价税；按值征税
onnugj3 ad valorem duty system 从价税制
-_>.f(1 ad valorem fee 从价费
moG~S] ad valorem tariff 从价关税
!\x?R6K additional allowance 额外免税额
"~\ *If additional amount for unexpired risk 未过期风险的额外款额
m &/=&S additional assessable profit 补加应评税利润
~kb{K; additional assessment 补加评税
Uk'U?9O additional commitment 额外承担
vp L Mhf` additional commitment vote 额外承担拨款
1`l;xw1W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Qxq-Mpx{ additional dependent parent allowance 供养父母额外免税额
h<N RE0- additional provision 额外拨款
8 Z 8Y[p additional stamp duty 附加印花税
e=> % ^F additional tax 补加税罚款；补加税款
G~!C =l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(B}+h adjudged bankrupt 被裁定破产
>|
m.?{^ adjudicated bankrupt 裁定破产人
fp;a5||5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
bE I!Ja adjudication of bankruptcy 裁定破产；宣告破产
s
MZ[d\ adjudication of insolvency 裁定无力偿还债务
mH\@Qd F adjusted actual 经调整的实数；调整后的实数
BS2?!;,8 adjusted current assets 经调整的流动资产；调整后的流动资产
N!c
gN adjusted figure 经调整的数字；调整后的数额
S(t{&+Wc adjusted liabilities 经调整的负债；调整后的负债
+tU Q adjusted loss 经调整的亏损；调整后的亏损
w}`3 d@ 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
hSMV&Cs adjusted profit 经调整的利润；调整后的利润
P
{H{UKs# adjusted surplus 经调整的盈余额；调整后的盈余额
%VJW@S>j/ adjusted value 经调整的价值；调整后的价值
sfI N)jh adjustment 调整；修订；理算〔保险〕
.
\F7tc 8? adjustment centre 调剂中心
'9q6 aM/& adjustment lag 调整过程的时间差距；调整时差
m UgRm] adjustment mechanism 调整机制
XTo8,'UaP adjustment of loss 亏损调整
E {>`MNj adjustment process 调整过程；调整程序
GV6mzD@ < adjustment range 调整幅度
q-IWRb0j%a administered exchange rate 受管制汇率
v8'5pLt" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>S.91!x administration expenses 行政费用
=x
H~ww (D administration fee 手续费；行政费
6N3@!xtpi administration in bankruptcy 破产管理
* Hunp Y administration order 遗产管理令
\ja `c)x administrator 管理人；遗产管理人
GYoseqZM administrator of the estate 遗产管理人
.'l N4x admission of debt 债项承认书
3dm'xe tM admission of proof 接纳债权证明
Ef,Cd[]b advance 放贷款项；垫付款项；预支款项；预付款项
>FF1)~ advance account 暂支帐目；预付款帐户
L_?$ayZ; advance compensation 预付补偿金
a5V=!OoMk advance from shareholder 股东垫款
o5 WW{)Q advance pending reimbursement 预支以待日后付还
_9kIRmT{ advanced economy 先进经济体系
}4h0 bI advancement 预付；预付财产
ym%o}( v- advances warrant 垫款令
d~`-AC+ advancing 贷出
W4vBf^eC adverse balance 逆差
RIjM(P adverse exchange 逆汇
D]u=PqHk2 advertisement addressed to shareholders 在报章刊登的致股东通告
/b{HG7i\ advice for collection 托收通知书
[`nY2[A$ advice of drawing 提款通知书；汇票通知书
9 L"?wv advice of payment 付款通知
;BVDt Advisory Committee [Securities and Futures Commission]
} yq 谘询委员会〔证券及期货事务监察委员会〕
euZ I`*0 Advisory Committee on Diversification 经济多元化谘询委员会
-3vh!JMN affidavit 誓章；遗产申报誓章
968^ "T# affidavit of no receipt 述明无收款的誓章
r/Dd& x affiliate 联号；联营公司；附属公司
(}~ucI<~ affiliated company 附属公司；联号；联营公司
x6e +7"#~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%U?)?iZdL affordability 负担能力
7\%$>< K African Development Bank [AfDB] 非洲开发银行
|-61(X. after-acquired property 事后取得的财产
%nQmFIt after-hours dealing 市后交易
%3G;r\|r] after-tax profit 税后盈利；税后利润；税后溢利
P) 1 EA; agency agreement 代理协议
HNMBXXf, B agency expenses 代理机构的开支
6"%2,`Nu agency fee 代理费
\h#9 oPy Agency Law 《代理法》
sHs g_6~ agent 代理人；承销人
%wW'!p-< agent of company 公司代理人
>'Hx1 ; agent's fee 代理人费；经纪费
|yv]Y/ = aggregate 总计；总数；总体数字
c&e0OV\m aggregate amount 总款额；总额
z2~8 7fv+ aggregate assets and liabilities 总体资产与负债
ZNL5({lv aggregate at constant price 按固定价格计算的总体数字
s=U\_koyH aggregate demand 总需求
xJc.pvV Pw aggregate gross position 总持仓量
[YE?OQ7# aggregate limit 总限额
FL &dv aggregate of salaries tax 合计薪俸税
TQ-K kH}y aggregate performance 总体表现；总体业绩
jL_5]pzJ aggregate supply 总体供应
a 8Qfk Oe aggregate surplus 总盈余
G_(ct5:_"! aggregate total 整体总额
)7AM3 %z1? aggregate value 总值；合计价值
Efr3x{ j aggregated basis 合计基准
4 Py3I9 aggregated net chargeable income 合计应课税入息实额
D|T R! aggregation 合并计算；合计；总和
b1 )\Zi aggregation of incomes of husband and wife 夫妇入息合并计算
veO?k.u ( aggregation of property 财产的总和
Z =
ik{/ agio 差价；贴水
f4
O]`U 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》
6[+j'pW? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
PbN3;c3 《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》
{AgBwBCE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^A#x<J+ 《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》
!gJzg*{u@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T#r=<YH[C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{(0Id ! agreement for a settlement 授产协议
\(bj(any agreement for assignment 转让协议
LG6I_[ agreement for sale 售卖协议；买卖协议
]}~4J.Yn agreement for sale and purchase 买卖协议
EL +,jrU~ agreement for the payment of interest 支付利息协议
|^!Vo&T agreement for the repayment of money 还款协议
/.@x
4cdS agreement of reinsurance 再保险协议
. s-5N\ Agricultural Bank of China 中国农业银行
3 ):?ZCw7y air passenger departure tax 飞机乘客离境税
+7Rt {C, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iAHZ0Du airport tax 机场税
2@ *<9-9 alcohol duty 酒精税
Tzf$*Uje3 alienation 让与；让渡；转让
8_ X. c alimony 生活费；赡养费
xT=ySa$|> All Ordinaries Index [AOI] 所有普通股指数
TrQm]9 @ all risks 全险；综合险
^'Y HJEK All Sales Record for Stock Market 《股票市场成交报告》
r0u J$/! Allied Capital Resources Limited 新联财务有限公司
|0]YA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
rXDJ:NP allocation letter 拨款信件
@ExLh9 allocation of fund 分配款项；预留款项
`u=oeM : allocation of profit 利润分配；溢利分配
5"uNj<.V allocation warrant 拨款令
WG\Q5k4Ba allotment 分配；配股
OPLl*bnf allotment notice 股份配售通知；配股通知
X TM$a9) allotment of shares 股份分配
s9 &)Fv-#V allowable 可获宽免；免税的
4 +I 3+a" allowable business loss 可扣除的营业亏损
C [0MA ,^ allowable expenses 可扣税的支出
B
G5X_s0/ allowance 免税额；津贴；备抵；准备金
/+29.1# | allowance for debts 债项的免税额
v^\JWPR/ allowance for depreciation by wear and tear 耗损折旧免税额
DZ2Fl>7 allowance for funeral expenses 殡殓费的免税额
'}CN?f|. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4v>o% allowance for repairs and outgoings 修葺及支出方面的免税额
1 yJ75/ allowance to debtor 给债务人的津贴
5Kee2s?* alteration of capital 资本更改
&t_A0z alternate trustee 候补受托人
G g(NGT amalgamation 合并
yZ|+VXO ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h,~tXj ambit of charges 征税范围；收费范围
$$\V 2%v amended valuation 经修订的估值
^vG=|X|)c American Commodities Exchange 美国商品交易所
X&.:H~xS+ American Express Bank Limited 美国运通银行
Nuo^+z
E American Stock Exchange 美国证券交易所
~W3 :xnBEk amortization 摊销
YQx?*
g ZS amount due from banks 存放银行同业的款项
[\a:4vDAbi amount due from banks abroad 存放海外银行同业的款项
@o60 c amount due from holding companies 控股公司欠款
?0uOR *y' amount due from local banks 存放本港银行同业的款项
(H P z amount due to banks 银行同业的存款
ovbE m b amount due to banks abroad 海外银行同业的存款
+\srZ<67 amount due to holding companies 控股公司存款
3jXR"@Z- amount due to local banks 本港银行同业的存款
L7<+LA)s0 amount due to outport banks 外埠银行同业的存款
e|JIrOnc amount for note issue 发行纸币的款额
e) ]RA?bF amount of bond 担保契据的款额
%6N)G!P amount of consideration 代价款额
[0wP\{% amount of contribution 供款数额
blUY.{NN3 amount of indebtedness 负债款额
l\_x( BH amount of principal of the loan 贷款本金额
"A]?M<R amount of rates chargeable 应征差饷数额
o:H'r7N
amount of share capital 股本额
Y}S.37|+^ amount of sums assured 承保款额
3hH>U%`- amount of variation 变动幅度
9QC< E| amount of vote 拨款数额
D(!;V
KH amount payable 应付款额
hRa\1Jt>a amount receivable 应收款额
*^uGvJXF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p1kl LX analysis 分析
^] i"
H|(x ancillary risk 附属风险
@K7ebYr? annual account 周年帐目；周年帐目报表；年度决算；年结
<o ~t$ TH annual accounting date 年结日期
WejyYqr34- annual allowance 每年免税额；年积金；年度津贴；年津
k~{Fnkt annual balance 年度余额
$.``OxJk% annual disposable income 每年可动用收入
[#IBYJ.6 annual estimates 周年预算
[;*\P\Xih annual fee 年费
40R"^* annual general meeting 周年大会
VZHr-z$6n annual growth rate 年增率；每年增长率
Bpm,mp4g\# annual long-term supplement 长期个案每年补助金
0e)lY='^_ annual pensionable emolument 可供计算退休金的年薪
}M^_Z#|, annual report 年报
xUQdVrFU Annual Report on the Consumer Price Index 《消费物价指数年报》
'^e0Ud, annual return 周年报表；周年申报表；每年报税表格
g
,`F<CF9 Annual Return Rules 《周年报表规则》
QjI#Cs}w annual review of consumer prices 每年消费物价回顾
b/z'`?[ annual roll-forward basis 逐年延展方式
5[nmP95YK annual salary 年薪
JaA&e T| annual statement 年度报表；年度决算表
x !OWJ/O 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
EG%I1F% annuitant 年金受益人
s%5Uj } annuity 年金
j,\tejl1 annuity contract 年金合约
'^8g9E .4K annuity on human life 人寿年金
K!9y+%01 antecedent debt 先前的债项
NWw<B3aL ante-dated cheque 倒填日期支票
3'.!
+# anticipated expenditure 预期开支
HJc<Gwm anticipated net profit 预期纯利
fn3*2 anticipated revenue 预期收入
K *TnUQ anti-inflation measure 反通货膨胀措施
L^6"' # anti-inflationary stance 反通货膨胀立场
p@vpd apparent deficit 表面赤字
" 98/HzR apparent financial solvency 表面偿债能力
K1/
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(A apparent partner 表面合伙人
%B[YtWqm`/ application for personal assessment 个人入息课税申请书
Tc9&mKVE%( application of fund 资金应用
,?Ok[G !cm application to release as liquidator and to destruct the books of accounts and documents
$I\))*a 申请免除清盘人职务及毁灭帐簿与文件
d:A\<F appointed actuary 委任精算师
^g}L`9fL appointed auditor 委任核数师；委任审计师
WfRVv3Vm appointed trustee 委任的受托人
jMTRcj];( appointer 委任人
W &HF?w}s apportioned pro rata 按比例分摊
uPI v/&HA apportionment 分配；分摊
)t*S 'R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3Wjq >\ apportionment formula 分摊方程式
qi( &8in apportionment of estate duty 遗产税的分摊
SRP5P,- y appraisal 估价；评估
lQ+Ru8I appreciable growth 可观增长
,m2A
p\l appreciable impact 显着影响
T@B"BoKU appreciable increase 可观增长
7We?P,A\; appreciation 增值；升值
Vp|2w lFE- appreciation against other currencies 相对其他货币升值
k&WUv 0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(irk$d % appreciation tax 增值税
r;c' NqP appropriation 拨款；拨用；拨付
W^^K0yn`@ appropriation account 拨款帐目
=s`XZkh Appropriation Bill 拨款法案
,? C|.5 appropriation-in-aid system 补助拨款办法
J>&[J!>r approved assets 核准资产
CR%D\I$o approved basket stock 认可一篮子证券
SL6mNn9c approved budget 核准预算
Xq+!eO T approved charitable donation 认可慈善捐款
G%xb0%oi]% approved charitable institution 认可慈善机构
_2NN 1/F5 approved currency 核准货币；认可货币
N<p5p0 approved estimates 核准预算
UAnB=L,.\ approved estimates of expenditure 核准开支预算
f n4= approved overseas insurer 核准海外保险人
5T~3$kuO approved overseas trust company 核准海外信托公司
f+*J
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Rbx97(wK approved provident fund scheme 认可公积金计划
QIR4<]/ approved provision 核准拨款
Su$18a"Bc approved redeemable share 核准可赎回股份
` 2Wl approved regional stock 认可地区性证券
}9{dR4hD approved retirement scheme 认可退休金计划
3 %z approved subordinated loan 核准附属贷款
O ]c=Yyl arbitrage 套戥；套汇；套利
co
\[{}} arbitrageur 套戥者；套汇者
"2*G$\ arbitrary amount 临时款项
GwTT+ arrangement 措施；安排；协定
^`l"'6 arrears 欠款
8dV.nO arrears of pay 欠付薪酬
l\q*%'Pe arrears of revenue 逾期未收税款；逾期未收的帐项
99\{! W articles of association 组织章程；组织细则；组织章程细则
D=jS h Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q2JdO 6[96 ascertainment of profit 确定利润
RpBiE8F4 "Asia Clear" “亚洲结算系统”
A M>Y j Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p>2|| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
j)g_*\tQ Asian Development Fund [ADF] 亚洲发展基金
i58ZV`Rk` Asian dollar bond 亚洲美元债券
5W*7qD[m Asian dollar market 亚洲美元市场
O<}ep )mr Asian dollar rate 亚洲美元利率
}wvwZ`5t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hu bfK~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b=6MFPbg asked price 沽盘；喊价；索价；卖方报价
SZCF3m&pz assessable income 应评税入息
aO~s i= assessable loss 应评税亏损
L~@ma(TV{K assessable profit 应评税利润
clh3 assessable value 应评税值
E"Ya-8 d= assessed profit 估定利润
kWz uz# assessed value 经评估价值
j lYD~) assessment 评税；评定；估价；评税单
)2iM<-uB assessment number 评税编号；估价编号
A8 =e?% assessment of additional tax 补加税评税
[5>S-Z assessment of performance 业绩评估；实绩评价
\[Sm2/9v Assessor 评税主任
s`$NW^'] asset price bubbles 资产价格泡沫
CQ @#::'F1 asset-backed securities 具资产保证的证券
vGx?m@ assets accretion 资产增值
#G'S
ve? assets and liabilities 资产与负债
_myg._[ assets betterment statement 资产递增表；资产改进表
kvMk:. assets lending 实物放款；有抵押贷款
Qv9*p('~A assets of the company passing on the death 死者去世时转移的公司资产
hgTM5*fD} assets pledged as security for liabilities 用作负债抵押的资产
-@EBbM& assets portfolio 资产投资组合
g*:ae;GP assets price 资产价格
(|yRo assets quality 资产质素
Wl^pr s7}c assets realization 资产变现
oUW )H assets refinancing arrangement 资产再集资安排
+= |hMQ ; assets securitization 资产证券化
71oFm1m{ assets situated outside Hong Kong 在香港以外地方的资产
-X"5G
assets stripping 削减资产；拆卖资产
Z! C`f /h9 assets value 资产值
$nUd\B$.= assignee 承让人
6{J R 0 assignment 转让；转让书；转让契
k #1` assignment of interest 权益转让
Jngl l assignment of letters patent and trade mark 专利证书及商标转让
>P6^k!R1y assignment of property 物业转让；物业转让书
/'8* aUa assignment right 转让权
Sqp;/&Ji assignor 转让人
{-xi0D/Y; associate 有联系的人；有关连人士；相联者；合伙人；联系人
5~ _ eN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
an*]62 l associate member 附属会员
fe&
t- associated body corporate 相联法人团体
%NF<bEV associated company 相联公司；联属公司
w Mlf 3Uz associated corporation 相联法团
!Z<mrr;T@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X_lUD?y 公认会计师公会〔英国〕
O ,F]\ Association of Futures Exchange Brokers 香港期货经纪协会
{ ()p%#* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t,--V|7- association of underwriters 承保人组织
wx]+*Lzz assumption of control 接管
8ktjDs$=.: assurance 担保；保险；转易；转易书
J~_L4* Jw assurance of interest 权益的转易
nUI63? at 19XX price 按一九ＸＸ年价格计算
t*Z .e.q+ at a discount 按赔价计算；按贴水价格计算；打折扣
kP x]u\ at a premium 按溢价计算；按升水价格计算
@+0@BO1 2 at call 通知付款；按通知
fZka% [B at constant market price 按固定市价计算
w0a+8gexi at constant price 按固定价格计算
kj Lsk- at cost 按成本计算
H(5S K v5 at current market price 按当时市价计算；按现时市价计算
>< <$ at current price 按当时价格计算；按现时价格计算
B)j`}7O 06 at factor cost 按要素成本计算；按生产要素成本计算
TTA{#[=7 at money-of-the-day price 按付款当日价格计算
P. [6s$J at or better 按指定或较佳价位〔买卖指令〕
?G~/ {m. at par 按面值计算；平价
I3}HNGvU at sight 见票即付
*6 z'+' at the close 按收市盘
J[j/aDdP at the opening 按开市盘
v7{ P].M attestation 见证；见证条款
I 2t-D1X at-the-money option 平价期权
n vO% attorney 受权人；受托代表人
EuKrYY] g attornment 新拥有人承认书
;#5- .z attributable profit 可归属利润
7AGZu?1]M attributable share value 可归属股份价值
)#b}qc#` Auckland Stock Exchange 奥克兰证券交易所
mJ6t.%'d auction 拍卖
PT uCN auctioneer 拍卖商
)V[w:= * audit 审计；核数
yi v RpSL Audit Commission 审计署
n}AR/3} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wf~5lpI[ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
:,h=2a_ 8 audit review 帐目审查
{<-
ouD Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ak\D6eHcB audited account 审计帐目；经审计的帐目
Pqr Ou audited annual account 经审计的周年帐目
7' :5
audited balance sheet 经审计的资产负债表
(]zl$*k auditor 核数师；核数主任；审计师
ND9 n1WZ&x auditor's certificate 核数师证明书；审计师证明书
u):%5F/ auditor's report 核数师报告；审计师报告
mC{!8WC@k Aussie bond 澳元债券
mFgb_Cd austerity budget 紧缩预算
#K<=xP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uZqu xu. Australia All Ordinaries Index 澳洲所有普通股票指数
qHC*$v#.V? Australian Dollar [AUD] 澳元
Q8}TNJsU Australian Options Market 澳大利亚期权市场
\jF" nl Australian Securities Commission 澳洲证券事务监察委员会
%T&&x2p^=? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}2iKi(io* Australian Stock Exchange 澳大利亚证券交易所
W L)_8! Austrian Schilling [ATS] 奥地利先令
UZ 4 tq authentication 认证；鉴证
nU? Xc(Xy authority to purchase 委托购买证；委购书
{L-{Y<fke authorization 认可；核准；授权；授权书
wRV`v$*6 authorization by direction 指示授权
4AJu2Hp authorization by instruction 指令授权
;*>QG6Fh authorization by warrant 令状授权
]Vf8mkDGO authorization of unit trust 单位信托的认可
M@!]U:5~V authorized agent 指定代理人
o5*74Mv authorized capital 法定资本
GM9]>"#o\ authorized clerk 出市员
Y-neD?V N authorized dealer 认可交易商
3I U$ authorized financial institution 认可财务机构
yO$r'9?,* authorized fund 认可基金
VuO) authorized fund house 获授权的基金公司；认可基金公司
& |'Kut?8 authorized institution 认可机构
3 2iWYN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#cp$ltY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
IxEQh)J X authorized insurer 获授权保险人；获认可承保人
k"DQbUy0L authorized investment 特准投资项目
WRLu 3nBx authorized person 获授权人
>"sKfiM)b authorized representative 获授权代表
\0* yxSg,^ authorized share capital 法定股本
>PTu*6Z automated quotation system 自动报价系统
eo<~1w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
WoC lTb>F 自动交易系统〔香港期货交易所有限公司〕
-Iruua7b automatic adjustment mechanism 自动调整机制
8CnvvMf automatic adjustment system 自动调整系统
2t]! {L Automatic Clearing House 自动票据交换所
mTXNHvv automatic exchange rates accumulation system 自动化汇率累集系统
8eS@<[[F# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
eBYaq!t
k automatic teller machine [ATM] 自动柜员机
^)C$8:@ autopay 自动转帐
9sO{1rF available assets 可用资产
pxCGE[@` available fiscal reserve 现存财政储备
{*ko=77$* available profit 可用利润
V %{ 9o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*xZQG9`kt average 平均；平均数；海损
&t.>^7ELF average basic salary 平均基本薪金
8&2gM average consumer expenditure 平均消费开支；一般消费开支
_,K>u6N& average cost 平均成本
H~_^w.P average cost of land production 增辟土地平均成本
RqX4 ep5j average daily turnover 平均每日成交额
x
w?9W4< average daily wage rate 平均每日工资率
N8L)KgM5#7 average expenditure pattern 平均开支模式
R<0!?`b average growth rate 平均增长率
{6=H/g=:i average net fixed assets 固定资产平均净值
:hl}Z n~jt average of relatives 相对价格平均数
.U(SkZ` 6 average price 平均价格
-fSKJo#}| average propensity to consume 平均消费倾向；一般消费倾向
P`IMvOs& average propensity to save 平均储蓄倾向；一般储蓄倾向
2)I'5 ?I average rate 平均率
G.q^Zd#.T average revenue 平均收入；平均收益
{7pE9R 5 average stock 平均库存；平均存货
9^Vx*KVrU average yearly rent 平均年租
{L2Gb(YLW avoidance of double taxation 避免双重课税
vS*0CR\ avoidance of tax 避税
