A:
a
^%"7Ri A share Ａ股；甲类股份
M,ir`"s abatement of tax 减税；减扣免税额
Ld B($4, ABN AMRO Bank N.V. 荷兰银行
3"rzb]=R above-the-line expenditure 线上项目支出；经常预算支出
1h.)#g?{ above-the-line receipt 线上项目收入；经常预算收入
}. z&P' ABSA Asia Limited 南非联合亚洲有限公司
[~&XL0 absolute change 绝对数值变更
fHZTXvxoL absolute expenditure 实际开支
29reG,> absolute guideline figure 绝对准则数字
Q[#vTB$f absolute interest 绝对权益
7 w3CXY absolute order of discharge 绝对破产解除令
}2ZsHM^]% absolute profit margin 绝对利润幅度
Ko^c|}mh*! absolute value 实值；绝对值
Vx @|O% absolutely vested interest 绝对既得权益
<x!GE>sf+ absorbed cost 已吸收成本；已分摊成本
UUMtyf absorption 吸收；分摊；合并
>CkjUZu]& absorption rate 吸收率；摊配率；分摊率
J!DF^fLe ACB Finance Limited 亚洲商业财务有限公司
DS< }@ acceptable form of reciprocity 合理的互惠条件
Ux +Q acceptable rate 适当利率；适当汇率
I2H6y"p N acceptance agreement 承兑协议
ncx(pp acceptance for honour 参加承兑
O iFS}p
acceptor 承兑人；接受人；受票人
=~+D UMBT acceptor for honour 参加承兑人
A=kH%0s2p@ accident insurance 意外保险
?-Vjha@BO Accident Insurance Association of Hong Kong 香港意外保险公会
9aJ%`i accident insurance scheme 意外保险计划
8iekEG$H accident year basis 意外年度基准
VM0j`bs'K* accommodation 通融；贷款
gkHNRAL accommodation bill 通融票据；空头票据
cCR+D.F accommodation party 汇票代发人
m XXt'_" account balance 帐户余额；帐户结余
n#=o?!_4 account book 帐簿
mq%<6/Y U account collected in advance 预收款项
/x1MPP>fu account current book 往来帐簿
]%!u7z|\6 account of after-acquired property 事后取得的财产报告
?MQ.% J account of defaulter 拖欠帐目
`l*;t`h account payable 应付帐款
I<A6Z&*un account payee only [A/C payee only] 只可转帐；存入收款人帐户
tlA"B{ 7 account receivable 应收帐款
gR@C 0 account receivable report 应收帐款报表
'ky b\q account statement 结单；帐单；会计财务报表
)$,"u4 account title 帐户名称；会计科目
%E_b'[8 accountant's report 会计师报告
]G2uk` Accountant's Report Rules 会计师报告规则
-J^(eog[6 accounting and auditing procedure 会计与审计程序；会计与核数程序
mLL340c#\ Accounting Arrangements 《会计安排》
1LJUr"6] accounting basis 会计基础
{?`al5Sz accounting by Official Receiver 破产管理署署长呈交的帐目
K).n.:vYZ Accounting Circular 《会计通告》
) IJQeC accounting class 会计类别
*FJZi Py accounting date 记帐日期；会计结算日期
_.-;5M- accounting for money 款项核算
=r@vc Accounting Officer 会计主任
z'`y,8Y 1l accounting period 会计报告期；会计期
F0690v0mB[ accounting policy 会计政策；会计方针
f# Xyoa% accounting practice 会计惯例
sUYxT>R accounting principle 会计准则
,<2DL p%%D accounting record 会计记录
~i.k$XGA accounting report 会计报告
TFcT3]R[rL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
KOwOIDt Accounting Society of China 中国会计学会
yOvm`9 accounting statement 会计报表
lq"f[-8a2q accounting system 会计制度；会计系统
BAO| )~1Pd accounting transaction 会计事项；帐务交易
J sEa23 accounting treatment 会计处理
XQ*eP?OS{ accounting year 会计年度
d,by / .2 accretion 增值；添加
q=lAb\i accrual 应计项目；应累算数目
vpU#xm.K accrual basis 应计制；权责发生制
%K]euEqs accrual basis accounting 应计制会计；权责发生制会计
p c?>cs8 accrue 应累算；应计
sp* Vqd accrued benefit 应累算利益
03j]d&P%d
accrued charges 应计费用
~l2aNVv; accrued cumulative preference share dividend 应累算的累积优先股股息
LF0sH)e] accrued expenses 应累算费用
vO;I(^Q accrued interest payable 应付利息；应计未付利息
]#.]/f
>- accrued interest receivable 应收利息；应计未收利息
R
CkaJ3 accrued right 累算权益
{ m| pl accruing profit 应累算的利润
7G)H.L)$m" accumulated fiscal reserve 累积财政储备
PoIl>c1MS accumulated profit 累积利润；滚存溢利
1$*%" 5a accumulated reserve 累积储备
b2@VxdFN accumulation of surplus income 累积收益盈余
NuU9~gSQ acquired assets 既得资产
X(7qZ
P ~ acquisition 收购；购置；取得
98.>e acquisition cost 购置成本
KeNL0_ Pw acquisition expenses 购置费用
oc^Br~ Th acquisition of 100% interest 收购全部股权
^3hn0DVQ acquisition of control 取得控制权
e]Zngt? b acquisition of fixed assets 购置固定资产
|!F5.%PY acquisition of shell “买壳”
A?G^\I~v acquisition price 收购价
!yhh8p3 act of God 天灾
aAy'\T$x. acting partner 执事合伙人
K6olYG> active market 买卖活跃的市场；交投畅旺的市场；旺市
#Eb5: ; active partner 积极参与的合伙人
f>ZyI{ active trading 交投活跃
^`<w&I@ actual circulation 实际流通
q %5eVG actual cost 实际成本
q:<{% U$ actual expenditure 实际开支；实际支出
N
D<HX O actual income 实际入息；实际收入；实际收益
BI j=!! actual market 现货市场
B:Z_9,gj-N actual price 现货价；实际价格
J6<rX[
yZe actual profit 实际利润
ltFq/M actual quotation 实盘；实际价位；实际报价
(8ht*b.5K actual year basis 按实际年度计算
(|d34DOJ actuals 实货
{vo +gRYYv actuarial investigation 精算调查
+x1 eJug4 actuarial principle 精算原则
Tz9`uW~Mf actuarial report 精算师报告
\(">K Actuarial Society of Hong Kong 香港精算学会
{Ha8]y actuarial valuation 精算师估值
KzQ3.)/q actuary 精算师
3~#h|? ad referendum agreement 暂定协议；有待覆核的协定
= P ad valorem duty 从价税；按值征税
IuZ) [*W ad valorem duty system 从价税制
TT9z_Q5~ ad valorem fee 从价费
{-A^g!jT& ad valorem tariff 从价关税
<x\7 L2#p additional allowance 额外免税额
^'jEnN( additional amount for unexpired risk 未过期风险的额外款额
eh[_~>w additional assessable profit 补加应评税利润
-n0C4 kZ2o additional assessment 补加评税
~8m=1)A {( additional commitment 额外承担
Cg616hyut additional commitment vote 额外承担拨款
F,5r9^,_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[TC P-bU additional dependent parent allowance 供养父母额外免税额
$'pNp
B#vH additional provision 额外拨款
F:#J:x' additional stamp duty 附加印花税
` gW<M additional tax 补加税罚款；补加税款
_sy'.Fo Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y ?G_y adjudged bankrupt 被裁定破产
'q * Bdx adjudicated bankrupt 裁定破产人
]m#5`zGK1| adjudication fee 裁定费；评定印花税额手续费；评估契据费
JH7Ad (: adjudication of bankruptcy 裁定破产；宣告破产
=H<0o?8?c adjudication of insolvency 裁定无力偿还债务
b~BIz95 adjusted actual 经调整的实数；调整后的实数
Z@gnsPN^r adjusted current assets 经调整的流动资产；调整后的流动资产
=:S N1#G3n adjusted figure 经调整的数字；调整后的数额
}oJAB1'k adjusted liabilities 经调整的负债；调整后的负债
GTv#nnC adjusted loss 经调整的亏损；调整后的亏损
bJ_cId8+ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
}CxvT`/ adjusted profit 经调整的利润；调整后的利润
mQ }ny (K' adjusted surplus 经调整的盈余额；调整后的盈余额
tb?YLxMV adjusted value 经调整的价值；调整后的价值
tD Dy]==E adjustment 调整；修订；理算〔保险〕
G4
G5PX i adjustment centre 调剂中心
-{
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N S#TW adjustment mechanism 调整机制
!Oi~:Pp adjustment of loss 亏损调整
+PK6-c\r adjustment process 调整过程；调整程序
,p;_\\< adjustment range 调整幅度
V Yw%01# administered exchange rate 受管制汇率
IcI OC8WC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2 3KyCV5 administration expenses 行政费用
A?Wk
w f administration fee 手续费；行政费
\ (p{t administration in bankruptcy 破产管理
,_ag;pt9) administration order 遗产管理令
an2AX% u administrator 管理人；遗产管理人
*4|Hq a administrator of the estate 遗产管理人
-|Kzo_"
v5 admission of debt 债项承认书
8q)= admission of proof 接纳债权证明
-A-tuyIsh" advance 放贷款项；垫付款项；预支款项；预付款项
?GBkqQ advance account 暂支帐目；预付款帐户
Z2"? &pKV advance compensation 预付补偿金
hO[3 Z ^X advance from shareholder 股东垫款
US{3pkr;I] advance pending reimbursement 预支以待日后付还
+%\oO/4Fs advanced economy 先进经济体系
8j1 ekv advancement 预付；预付财产
UhmTr[& advances warrant 垫款令
q8ImrC.'^ advancing 贷出
AnZclqtb adverse balance 逆差
B}d.#G+_$x adverse exchange 逆汇
&L^CCi advertisement addressed to shareholders 在报章刊登的致股东通告
h8jD }9^ advice for collection 托收通知书
o/o:2p. advice of drawing 提款通知书；汇票通知书
S=3^Q;V/1 advice of payment 付款通知
zhB ">j8j Advisory Committee [Securities and Futures Commission]
(c v!Y=] 谘询委员会〔证券及期货事务监察委员会〕
!G_ jGc=v Advisory Committee on Diversification 经济多元化谘询委员会
3 ?&h^UX affidavit 誓章；遗产申报誓章
BGzI affidavit of no receipt 述明无收款的誓章
@
\2#D pr affiliate 联号；联营公司；附属公司
amQz^^ affiliated company 附属公司；联号；联营公司
7-_vY[)/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~:_0CKa! affordability 负担能力
YxJD _R African Development Bank [AfDB] 非洲开发银行
_{~]/k after-acquired property 事后取得的财产
G%u9+XV1# after-hours dealing 市后交易
8&V_$+ U after-tax profit 税后盈利；税后利润；税后溢利
$\AEWFB agency agreement 代理协议
nU`Lhh8y agency expenses 代理机构的开支
+CM7C%U
agency fee 代理费
Lv1{k\aw Agency Law 《代理法》
#pdUJ2)yM agent 代理人；承销人
W 4YE~ agent of company 公司代理人
GD-&_ 6a agent's fee 代理人费；经纪费
/NF# + bx aggregate 总计；总数；总体数字
P%X-@0) aggregate amount 总款额；总额
o oj iJ~ aggregate assets and liabilities 总体资产与负债
5(&xNT-n8 aggregate at constant price 按固定价格计算的总体数字
F=)eLE{W aggregate demand 总需求
HI&kP+,y aggregate gross position 总持仓量
R|!B,b( aggregate limit 总限额
xn}BB}s{t aggregate of salaries tax 合计薪俸税
*@ED}Mj+ aggregate performance 总体表现；总体业绩
GbU@BN+_ aggregate supply 总体供应
^+?|Qfi aggregate surplus 总盈余
)y7_qxwbV aggregate total 整体总额
pJ, @Y> aggregate value 总值；合计价值
M,:Bl} aggregated basis 合计基准
5|$a =UIR aggregated net chargeable income 合计应课税入息实额
> 8]j
aggregation 合并计算；合计；总和
A[UP"P~u/ aggregation of incomes of husband and wife 夫妇入息合并计算
# k5#j4!b aggregation of property 财产的总和
}fhHXGK. agio 差价；贴水
y,+[$u7h Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
kpob b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&~5=K 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[6(Iwz? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
G% TL/Z40 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Ua *&_~7kJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!D.0 (J 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j
nw QV agreement for a settlement 授产协议
E@
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y7 X agreement for assignment 转让协议
l54 |Q agreement for sale 售卖协议；买卖协议
FquFRx agreement for sale and purchase 买卖协议
Tvf~P w agreement for the payment of interest 支付利息协议
L *?!Z^k agreement for the repayment of money 还款协议
EY>8O+ agreement of reinsurance 再保险协议
lYQtv=q Agricultural Bank of China 中国农业银行
5
;vC( Go air passenger departure tax 飞机乘客离境税
+Hyk'=.W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Tt6{WDscZ airport tax 机场税
z Hx mA alcohol duty 酒精税
9A;6x$s alienation 让与；让渡；转让
0^\/ERK alimony 生活费；赡养费
QAaF@Do All Ordinaries Index [AOI] 所有普通股指数
;6<zjV7} all risks 全险；综合险
@6%gIsj<H All Sales Record for Stock Market 《股票市场成交报告》
2YIF=YWO}, Allied Capital Resources Limited 新联财务有限公司
G)+Ff5e0L[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6D*chvNA; allocation letter 拨款信件
Z ps&[;R$- allocation of fund 分配款项；预留款项
i]M"Cu* allocation of profit 利润分配；溢利分配
EX 9Z{xX allocation warrant 拨款令
W' G{K\(/ allotment 分配；配股
Nu.
(viQ } allotment notice 股份配售通知；配股通知
-931'W[s, allotment of shares 股份分配
|e"/Mf[ allowable 可获宽免；免税的
OWV/kz5'H allowable business loss 可扣除的营业亏损
@DCJ}h ud allowable expenses 可扣税的支出
PdM*5g4 allowance 免税额；津贴；备抵；准备金
o4 'v> b allowance for debts 债项的免税额
1#!@[" allowance for depreciation by wear and tear 耗损折旧免税额
oWrE2U; allowance for funeral expenses 殡殓费的免税额
83?1<v0% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X<K9L7/* allowance for repairs and outgoings 修葺及支出方面的免税额
^n71'MW allowance to debtor 给债务人的津贴
<UAP~RH{ alteration of capital 资本更改
5byeWH0n3 alternate trustee 候补受托人
} @*I+\W/ amalgamation 合并
foyB{6q8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{*__B} ,N ambit of charges 征税范围；收费范围
8|vld3; amended valuation 经修订的估值
ru Hrv"29 American Commodities Exchange 美国商品交易所
.WO/=# O American Express Bank Limited 美国运通银行
qhwoV4@ f American Stock Exchange 美国证券交易所
kC|Tubs( amortization 摊销
% L cH>sV amount due from banks 存放银行同业的款项
w@-b amount due from banks abroad 存放海外银行同业的款项
0:PSt_33F amount due from holding companies 控股公司欠款
(.
H ]| amount due from local banks 存放本港银行同业的款项
Gx;x j0-" amount due to banks 银行同业的存款
uri*lC amount due to banks abroad 海外银行同业的存款
_jD S" amount due to holding companies 控股公司存款
tWRf'n[+] amount due to local banks 本港银行同业的存款
V@ Kn24'' amount due to outport banks 外埠银行同业的存款
4zX=3iBt amount for note issue 发行纸币的款额
Q%M_ amount of bond 担保契据的款额
Dpj-{q7C amount of consideration 代价款额
]F_r6 *< amount of contribution 供款数额
:Fo4O'UC amount of indebtedness 负债款额
Uir*%*4: amount of principal of the loan 贷款本金额
?+Hp?i$1 amount of rates chargeable 应征差饷数额
kXCY))vnn amount of share capital 股本额
)DRkS,I amount of sums assured 承保款额
4n4j=x]@ amount of variation 变动幅度
\AHY[WKx amount of vote 拨款数额
v<+4BjV!J} amount payable 应付款额
QD}1?)} amount receivable 应收款额
U%n,XOJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p70,\&@3 analysis 分析
!(yT7#?hP ancillary risk 附属风险
uwId annual account 周年帐目；周年帐目报表；年度决算；年结
rx}* u3x=
annual accounting date 年结日期
F1\`l{B,\ annual allowance 每年免税额；年积金；年度津贴；年津
&! OGIYC( annual balance 年度余额
qlEFJ5; annual disposable income 每年可动用收入
E{I) ]h annual estimates 周年预算
y,^";7U annual fee 年费
1h{>[ 'L annual general meeting 周年大会
\"J? @ annual growth rate 年增率；每年增长率
(`F|nG=X annual long-term supplement 长期个案每年补助金
jF4csO=E annual pensionable emolument 可供计算退休金的年薪
EM=xd~H annual report 年报
UIz:=DJ Annual Report on the Consumer Price Index 《消费物价指数年报》
'6+Edu~Ho) annual return 周年报表；周年申报表；每年报税表格
j;G [%gi6{ Annual Return Rules 《周年报表规则》
L2d:.&5 annual review of consumer prices 每年消费物价回顾
@$EjD3Z- annual roll-forward basis 逐年延展方式
yqYhe-" annual salary 年薪
8Kk 3_ y annual statement 年度报表；年度决算表
^pN 5NwC5 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
OH0S2?,{> annuitant 年金受益人
FQ0KU b}0 annuity 年金
~JAjr(G#o annuity contract 年金合约
/=q.tDH=I annuity on human life 人寿年金
F G3Sk!O6 antecedent debt 先前的债项
P6:;Y5e0 ante-dated cheque 倒填日期支票
:b <KX%g anticipated expenditure 预期开支
% mJ~F*Dy anticipated net profit 预期纯利
-E}>h[;qZ anticipated revenue 预期收入
au, jA k anti-inflation measure 反通货膨胀措施
8H7O/n anti-inflationary stance 反通货膨胀立场
v7L"` apparent deficit 表面赤字
rNZO.qij z apparent financial solvency 表面偿债能力
T0YDfo apparent partner 表面合伙人
^DzL$BX application for personal assessment 个人入息课税申请书
64h_1, U application of fund 资金应用
))p$vU3 application to release as liquidator and to destruct the books of accounts and documents
kq>GMUl~@ 申请免除清盘人职务及毁灭帐簿与文件
):^ '/e appointed actuary 委任精算师
}'DC
Q appointed auditor 委任核数师；委任审计师
C`3V=BB appointed trustee 委任的受托人
mF}c-
D appointer 委任人
wZ$ tJQO apportioned pro rata 按比例分摊
:Jjw"}SfK# apportionment 分配；分摊
IX"ZS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
AvyQ4xim+ apportionment formula 分摊方程式
6$;L]<$W> apportionment of estate duty 遗产税的分摊
'7t|I6$ow appraisal 估价；评估
[gpOu TW appreciable growth 可观增长
]G Qv4 -y appreciable impact 显着影响
n>br,bQe appreciable increase 可观增长
xC[~Fyhp appreciation 增值；升值
0r0c|*[+4z appreciation against other currencies 相对其他货币升值
\QliHm! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
El'yiJ appreciation tax 增值税
75kKDR}6 appropriation 拨款；拨用；拨付
xrfPZBLy appropriation account 拨款帐目
h4tC. i~k Appropriation Bill 拨款法案
r|*:9|y{"/ appropriation-in-aid system 补助拨款办法
R$Zv0a& approved assets 核准资产
|MR%{ZC^i approved basket stock 认可一篮子证券
3R'.}^RN approved budget 核准预算
B*y;>q "{U approved charitable donation 认可慈善捐款
h (qshbC} approved charitable institution 认可慈善机构
0{-`Th+h approved currency 核准货币；认可货币
#fwzFS \XL approved estimates 核准预算
I ca3 approved estimates of expenditure 核准开支预算
4sb )^3T approved overseas insurer 核准海外保险人
.F4oo = approved overseas trust company 核准海外信托公司
y +?=E g approved pooled investment fund 核准汇集投资基金
+mivqR~{{ approved provident fund scheme 认可公积金计划
:G^"e approved provision 核准拨款
S|~ i > approved redeemable share 核准可赎回股份
yQ8M >H#J approved regional stock 认可地区性证券
;&If9O 1 approved retirement scheme 认可退休金计划
O;UiYrXU approved subordinated loan 核准附属贷款
8 n;kK? arbitrage 套戥；套汇；套利
2dXU0095 arbitrageur 套戥者；套汇者
XIqv {w arbitrary amount 临时款项
MJ1W*'9</W arrangement 措施；安排；协定
==nYe { 2 arrears 欠款
wu;7NatHx arrears of pay 欠付薪酬
|^Y*~d<H arrears of revenue 逾期未收税款；逾期未收的帐项
&aY/eD articles of association 组织章程；组织细则；组织章程细则
5woIGO3X Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
KLG6QBkj ascertainment of profit 确定利润
lr`?yn1D( "Asia Clear" “亚洲结算系统”
r4 9 UJE Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?6 8$3; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wD B)&b Asian Development Fund [ADF] 亚洲发展基金
)!N2'Ld Asian dollar bond 亚洲美元债券
}PtI0mZ1 Asian dollar market 亚洲美元市场
2_Pz^L Asian dollar rate 亚洲美元利率
^a086n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N
=x]A C, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^Vl^,@ asked price 沽盘；喊价；索价；卖方报价
`x2fp6
assessable income 应评税入息
qnabw F assessable loss 应评税亏损
J'|=*# assessable profit 应评税利润
$/NGNkl[ assessable value 应评税值
C ]yvK} assessed profit 估定利润
o~Bk0V= assessed value 经评估价值
6] .yRNy" assessment 评税；评定；估价；评税单
<+<)xwOQ ] assessment number 评税编号；估价编号
lO551Y^ assessment of additional tax 补加税评税
: [A?A4 l assessment of performance 业绩评估；实绩评价
|}M~ kJ) Assessor 评税主任
pZc9q8j3 asset price bubbles 资产价格泡沫
R"m.&%n asset-backed securities 具资产保证的证券
h |s*i assets accretion 资产增值
R' vdk< assets and liabilities 资产与负债
3js)niT9u assets betterment statement 资产递增表；资产改进表
bs:C1j\& assets lending 实物放款；有抵押贷款
)EhTM-1 assets of the company passing on the death 死者去世时转移的公司资产
"g
x5XW& assets pledged as security for liabilities 用作负债抵押的资产
JOA%Y;`<# assets portfolio 资产投资组合
:X3rd|;kc assets price 资产价格
\%w7D6dEZ assets quality 资产质素
UeMnc 5y assets realization 资产变现
$.ymby assets refinancing arrangement 资产再集资安排
w;lx:j!Vp$ assets securitization 资产证券化
O4 lxeiRgC assets situated outside Hong Kong 在香港以外地方的资产
"
7l jc assets stripping 削减资产；拆卖资产
F?}m8ZRv assets value 资产值
j09mI$2y67 assignee 承让人
3{ .9O$ assignment 转让；转让书；转让契
wlm3~B\64 assignment of interest 权益转让
sqm%iyC=q assignment of letters patent and trade mark 专利证书及商标转让
2A dX)iF@ assignment of property 物业转让；物业转让书
JA }S{ assignment right 转让权
y&n1 Nj]^ assignor 转让人
sL!;hKK associate 有联系的人；有关连人士；相联者；合伙人；联系人
N b#H@zm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{Uik| associate member 附属会员
1.hOE>A% associated body corporate 相联法人团体
+9<,3I Je6 associated company 相联公司；联属公司
0z#l0-NdQ associated corporation 相联法团
(1j(*
?2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@/_XS4 公认会计师公会〔英国〕
$k a1X&f Association of Futures Exchange Brokers 香港期货经纪协会
+W V@o' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^U0apI association of underwriters 承保人组织
yC 9:sQ'k assumption of control 接管
/ e~ assurance 担保；保险；转易；转易书
n`F QgC assurance of interest 权益的转易
\_iH4<#> at 19XX price 按一九ＸＸ年价格计算
7VEt4 at a discount 按赔价计算；按贴水价格计算；打折扣
Ig40#pA at a premium 按溢价计算；按升水价格计算
E'S<L|A/ at call 通知付款；按通知
sW>P- at constant market price 按固定市价计算
?TL2'U|M at constant price 按固定价格计算
}0k"Sw X at cost 按成本计算
"uV0Oj9: at current market price 按当时市价计算；按现时市价计算
+=n
x|:no at current price 按当时价格计算；按现时价格计算
EG Q1l i'B at factor cost 按要素成本计算；按生产要素成本计算
d&GK fF at money-of-the-day price 按付款当日价格计算
y)N.LS at or better 按指定或较佳价位〔买卖指令〕
asm[-IB2u at par 按面值计算；平价
\GjXsR*b5 at sight 见票即付
/u"
cl2| at the close 按收市盘
S*~Na]nS0 at the opening 按开市盘
]1/W8z% attestation 见证；见证条款
sqq/b9 uL/ at-the-money option 平价期权
&(z8GYBr attorney 受权人；受托代表人
x9XGCr attornment 新拥有人承认书
S>/I ?(J attributable profit 可归属利润
+1JZB* W attributable share value 可归属股份价值
=$:4v`W0( Auckland Stock Exchange 奥克兰证券交易所
B}TInI%H auction 拍卖
= y,yQO auctioneer 拍卖商
A-AN6. audit 审计；核数
` 4 "y #Z Audit Commission 审计署
|Oj,S|Z: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t<KEx^gb 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〕
EkfGw/WDw audit review 帐目审查
-r 6(=A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ep v3/ `I audited account 审计帐目；经审计的帐目
<.y^ audited annual account 经审计的周年帐目
D _,_.C~O audited balance sheet 经审计的资产负债表
yK @X^jf auditor 核数师；核数主任；审计师
x~3>1Wr#M auditor's certificate 核数师证明书；审计师证明书
%8z+R m,Ot auditor's report 核数师报告；审计师报告
37ri b Aussie bond 澳元债券
8V53+]c$Y austerity budget 紧缩预算
skmDsZ zw
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@; j0c_^"! Australia All Ordinaries Index 澳洲所有普通股票指数
z m_hLk Australian Dollar [AUD] 澳元
g,z&{pZch Australian Options Market 澳大利亚期权市场
l*m ]2"n] Australian Securities Commission 澳洲证券事务监察委员会
sKE*AGFL d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*y[~k WI Australian Stock Exchange 澳大利亚证券交易所
3'gd'`Hn/ Austrian Schilling [ATS] 奥地利先令
g-T X;( authentication 认证；鉴证
];wo hW% authority to purchase 委托购买证；委购书
FZ}C;yUPD authorization 认可；核准；授权；授权书
YA8yMh*4D? authorization by direction 指示授权
V)@nRJ g authorization by instruction 指令授权
Wb}0-U{S' authorization by warrant 令状授权
A)s"h=R authorization of unit trust 单位信托的认可
;4O;74`Zh authorized agent 指定代理人
+Fy- ~M q authorized capital 法定资本
]i_) :@ authorized clerk 出市员
>Y*iy authorized dealer 认可交易商
WLj_Zo*^x authorized financial institution 认可财务机构
.+ yJh authorized fund 认可基金
H'0J1\ h authorized fund house 获授权的基金公司；认可基金公司
(cqA^.Td authorized institution 认可机构
RIVN>G[;L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w~FO: / authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9N3oVHc? authorized insurer 获授权保险人；获认可承保人
.Q6{$Y%l authorized investment 特准投资项目
A=2nj authorized person 获授权人
TTw~.x, authorized representative 获授权代表
}@Ll!, authorized share capital 法定股本
A.'`FtV automated quotation system 自动报价系统
{ &JurZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}O- %kl 自动交易系统〔香港期货交易所有限公司〕
E%v[7 ST automatic adjustment mechanism 自动调整机制
sO f)/19 automatic adjustment system 自动调整系统
Z!5m'yZO Automatic Clearing House 自动票据交换所
enfu%"(K) automatic exchange rates accumulation system 自动化汇率累集系统
N?u2,h- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}M"'K2_Z automatic teller machine [ATM] 自动柜员机
1>O0 Iu autopay 自动转帐
rj`. hXO available assets 可用资产
{t IoC;Y available fiscal reserve 现存财政储备
n6-!@RYr available profit 可用利润
fPuQ,J2= Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
? _h#> average 平均；平均数；海损
FL_ arhrqD average basic salary 平均基本薪金
< 3]/ms average consumer expenditure 平均消费开支；一般消费开支
,:Y=,[ n average cost 平均成本
=S?-=jPtg average cost of land production 增辟土地平均成本
u
B W average daily turnover 平均每日成交额
P$#}-15?|_ average daily wage rate 平均每日工资率
W} +6L| average expenditure pattern 平均开支模式
oY#XWe8Om average growth rate 平均增长率
oCru 5F average net fixed assets 固定资产平均净值
EPUJa~4 average of relatives 相对价格平均数
o@V/37! average price 平均价格
@5nkI$>3z average propensity to consume 平均消费倾向；一般消费倾向
7$!Bq# average propensity to save 平均储蓄倾向；一般储蓄倾向
5'}!v average rate 平均率
~TmHnAz average revenue 平均收入；平均收益
W9V= hQ2 average stock 平均库存；平均存货
, ?s k J average yearly rent 平均年租
qi5>GX^t]b avoidance of double taxation 避免双重课税
g_U*_5doA avoidance of tax 避税
