A:
cvhwd\ A share Ａ股；甲类股份
6\`8b&'n abatement of tax 减税；减扣免税额
i'\-Y]?[ ABN AMRO Bank N.V. 荷兰银行
?CcX>R-/ above-the-line expenditure 线上项目支出；经常预算支出
D0z[h(m above-the-line receipt 线上项目收入；经常预算收入
F/3L^k] ABSA Asia Limited 南非联合亚洲有限公司
<FI*A+I4\ absolute change 绝对数值变更
IreY8.FND absolute expenditure 实际开支
g yhy0 absolute guideline figure 绝对准则数字
dczSW ]% absolute interest 绝对权益
]Tg@wMgI absolute order of discharge 绝对破产解除令
{7;QZk( absolute profit margin 绝对利润幅度
%5 nEyZOq absolute value 实值；绝对值
%~,Fe7#p absolutely vested interest 绝对既得权益
R.vOYzo absorbed cost 已吸收成本；已分摊成本
_x^rHAD p absorption 吸收；分摊；合并
i
^2A:6}? absorption rate 吸收率；摊配率；分摊率
uh \Tf5 ACB Finance Limited 亚洲商业财务有限公司
u|6 -[ I acceptable form of reciprocity 合理的互惠条件
oK$Krrs0& acceptable rate 适当利率；适当汇率
XODp[+xEEt acceptance agreement 承兑协议
C
,|9VH acceptance for honour 参加承兑
z4$9,p
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w.#z>4#3- acceptor for honour 参加承兑人
*'\ HG accident insurance 意外保险
4:pgZz! Accident Insurance Association of Hong Kong 香港意外保险公会
Dsb Tx.vA accident insurance scheme 意外保险计划
c27(en( accident year basis 意外年度基准
q8 FpJ\ accommodation 通融；贷款
ck3+A/ !z accommodation bill 通融票据；空头票据
'GiN^Y9dcc accommodation party 汇票代发人
.w'b%M account balance 帐户余额；帐户结余
-=5~-72~ account book 帐簿
?/-WH?1I account collected in advance 预收款项
]cVDXLj$ account current book 往来帐簿
\u))1zRd account of after-acquired property 事后取得的财产报告
&\b( account of defaulter 拖欠帐目
;jN1n
xF account payable 应付帐款
md!!$+a%| account payee only [A/C payee only] 只可转帐；存入收款人帐户
|=![J? account receivable 应收帐款
9)o@d`*
account receivable report 应收帐款报表
FK`:eP{ account statement 结单；帐单；会计财务报表
zmL
VFGn S account title 帐户名称；会计科目
? mSZQF:d@ accountant's report 会计师报告
NJV kn~< Accountant's Report Rules 会计师报告规则
Q
w - z accounting and auditing procedure 会计与审计程序；会计与核数程序
$R+gA{49% Accounting Arrangements 《会计安排》
n&zEY CSI accounting basis 会计基础
_`p ^B%[ accounting by Official Receiver 破产管理署署长呈交的帐目
h.KgHMV` Accounting Circular 《会计通告》
^S?f"''y3 accounting class 会计类别
x%Hx M~& accounting date 记帐日期；会计结算日期
#y[omla8 accounting for money 款项核算
g j]8/~lr Accounting Officer 会计主任
5\w *W6y accounting period 会计报告期；会计期
<W) F{N? accounting policy 会计政策；会计方针
MNb9 ~kM accounting practice 会计惯例
x$D^Bh, accounting principle 会计准则
Aq$1 #1J accounting record 会计记录
,^Q~w
b!{ accounting report 会计报告
%lGOExV% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.kMnq8u Accounting Society of China 中国会计学会
)N6 07 Fa- accounting statement 会计报表
5MKM;6cA&p accounting system 会计制度；会计系统
|v 5
ge3- accounting transaction 会计事项；帐务交易
~I%164 B+/ accounting treatment 会计处理
nZ ( wfNk accounting year 会计年度
TW70z]B accretion 增值；添加
>5"e<mwD7d accrual 应计项目；应累算数目
E)f9`][ accrual basis 应计制；权责发生制
gA }<Y accrual basis accounting 应计制会计；权责发生制会计
4VwMl)8ic accrue 应累算；应计
S]~5iO_bst accrued benefit 应累算利益
b18f =<# accrued charges 应计费用
ZkQ6~cM accrued cumulative preference share dividend 应累算的累积优先股股息
VmN 7a6a accrued expenses 应累算费用
P8|ANe1
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yFQaNuZPC accrued interest receivable 应收利息；应计未收利息
yXv@yn accrued right 累算权益
h z{-- accruing profit 应累算的利润
O8_! !Qd accumulated fiscal reserve 累积财政储备
&zJ*afi) accumulated profit 累积利润；滚存溢利
\=mL L|a accumulated reserve 累积储备
,Z _@]D@ accumulation of surplus income 累积收益盈余
3 S2Alx!6 acquired assets 既得资产
#7}M\\$M acquisition 收购；购置；取得
ZH8 w^} acquisition cost 购置成本
(_CvN=A acquisition expenses 购置费用
^FBu|e AkE acquisition of 100% interest 收购全部股权
Kg2Du'WQ^ acquisition of control 取得控制权
ksueP MIK acquisition of fixed assets 购置固定资产
W[
W)q%[) acquisition of shell “买壳”
,|>>z#Rr(n acquisition price 收购价
r
jxkgd act of God 天灾
B8n[ E acting partner 执事合伙人
N5ZO pRH{ active market 买卖活跃的市场；交投畅旺的市场；旺市
1_v\G active partner 积极参与的合伙人
rqdN %=C active trading 交投活跃
vNuws_ actual circulation 实际流通
ITTEUw~+o actual cost 实际成本
@x a$two actual expenditure 实际开支；实际支出
W6i9mER- actual income 实际入息；实际收入；实际收益
W*CRxGyZCl actual market 现货市场
Kg"eS`- actual price 现货价；实际价格
;in-)`UC! actual profit 实际利润
:yJ([ actual quotation 实盘；实际价位；实际报价
^_DwuY actual year basis 按实际年度计算
B@0#*I
Rm actuals 实货
~> lqEa actuarial investigation 精算调查
"VSx?74q actuarial principle 精算原则
9+s&|XS* actuarial report 精算师报告
YM'4=BlJHv Actuarial Society of Hong Kong 香港精算学会
CI$z+ zN actuarial valuation 精算师估值
3oH/34jj actuary 精算师
9&.md,U ' ad referendum agreement 暂定协议；有待覆核的协定
qQG? k~r ad valorem duty 从价税；按值征税
~u2f`67{ ad valorem duty system 从价税制
n*na6rV\k ad valorem fee 从价费
g<M!]0OK ad valorem tariff 从价关税
HiU) q additional allowance 额外免税额
~9vK 6;0 additional amount for unexpired risk 未过期风险的额外款额
nGYi mRYO additional assessable profit 补加应评税利润
TNA7(<"fV| additional assessment 补加评税
qm:C1#<p
additional commitment 额外承担
~D4l64 additional commitment vote 额外承担拨款
yt5<J- m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eI2HTFyT additional dependent parent allowance 供养父母额外免税额
9X;*GC;d additional provision 额外拨款
Ng*-Bw)p] additional stamp duty 附加印花税
LD5`9- additional tax 补加税罚款；补加税款
|m"Gr)Gm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
j3/6hE> adjudged bankrupt 被裁定破产
REK):(i7P adjudicated bankrupt 裁定破产人
:DNI\TmhJ adjudication fee 裁定费；评定印花税额手续费；评估契据费
RJer x:] adjudication of bankruptcy 裁定破产；宣告破产
hCr,6nc C adjudication of insolvency 裁定无力偿还债务
/_{ZWLi( adjusted actual 经调整的实数；调整后的实数
\gP MYMd adjusted current assets 经调整的流动资产；调整后的流动资产
sCrP+K0D adjusted figure 经调整的数字；调整后的数额
,zHL8SiTX adjusted liabilities 经调整的负债；调整后的负债
tcv(<0 adjusted loss 经调整的亏损；调整后的亏损
0 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
_8 0L/92 adjusted profit 经调整的利润；调整后的利润
bEQ- ? X%7 adjusted surplus 经调整的盈余额；调整后的盈余额
c!7WRHJE_a adjusted value 经调整的价值；调整后的价值
0+@:f^3]! adjustment 调整；修订；理算〔保险〕
ZCc23UwI adjustment centre 调剂中心
6Z J-oT!. adjustment lag 调整过程的时间差距；调整时差
7kE+9HmfMk adjustment mechanism 调整机制
j7gTV fO adjustment of loss 亏损调整
>A-{/"p# adjustment process 调整过程；调整程序
un-%p# adjustment range 调整幅度
H{=G\N{ administered exchange rate 受管制汇率
d<Q%h?E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:adz~L$ administration expenses 行政费用
OQKg/1 administration fee 手续费；行政费
5 >0\= administration in bankruptcy 破产管理
K RT&]2 administration order 遗产管理令
fd>{ UyU administrator 管理人；遗产管理人
pFNU~y'Kf administrator of the estate 遗产管理人
NiW9/(;x B admission of debt 债项承认书
(&/ 4wI^M admission of proof 接纳债权证明
l9a81NF{s advance 放贷款项；垫付款项；预支款项；预付款项
zm5Pl G advance account 暂支帐目；预付款帐户
,-E'059 advance compensation 预付补偿金
Komdz/g advance from shareholder 股东垫款
}s<;YC advance pending reimbursement 预支以待日后付还
?z l<"u advanced economy 先进经济体系
-wV2
79^b advancement 预付；预付财产
iz`>'wp C advances warrant 垫款令
s_fe4K advancing 贷出
@!! u>1 adverse balance 逆差
26 72oFD adverse exchange 逆汇
ki@C}T5 advertisement addressed to shareholders 在报章刊登的致股东通告
H 8 ? Y{H advice for collection 托收通知书
xp95KxHHo advice of drawing 提款通知书；汇票通知书
S!=R\_{u$ advice of payment 付款通知
5=
&2 = Advisory Committee [Securities and Futures Commission]
Y8v[kuo7 谘询委员会〔证券及期货事务监察委员会〕
= wDXlAQ Advisory Committee on Diversification 经济多元化谘询委员会
r.zgLZ}3&V affidavit 誓章；遗产申报誓章
[(#)9/3, affidavit of no receipt 述明无收款的誓章
# M/n\em"X affiliate 联号；联营公司；附属公司
Wd)\r.pJ affiliated company 附属公司；联号；联营公司
$Uy+]9
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^?""'1iuQx affordability 负担能力
5yoi;$~}_0 African Development Bank [AfDB] 非洲开发银行
M NwY
after-acquired property 事后取得的财产
j;_ after-hours dealing 市后交易
Ul]7I Uzsu after-tax profit 税后盈利；税后利润；税后溢利
`j)56bR agency agreement 代理协议
W5`p Qd k agency expenses 代理机构的开支
CQ/+- -o agency fee 代理费
l_:P | Agency Law 《代理法》
Nr>UZ lU8 agent 代理人；承销人
L{F]uz_[x agent of company 公司代理人
c]#}#RJ`\ agent's fee 代理人费；经纪费
*.>@ aggregate 总计；总数；总体数字
<zn)f@W aggregate amount 总款额；总额
Tt~[hC
h aggregate assets and liabilities 总体资产与负债
;#v3C; aggregate at constant price 按固定价格计算的总体数字
>\?
z,Nin aggregate demand 总需求
Z J)Z
aggregate gross position 总持仓量
zqNzWX aggregate limit 总限额
rY^uOrR>j* aggregate of salaries tax 合计薪俸税
^t
gjs$M| aggregate performance 总体表现；总体业绩
-`\rDPGf aggregate supply 总体供应
|*g#7 YL aggregate surplus 总盈余
vMou`[\WlJ aggregate total 整体总额
,s 3| aggregate value 总值；合计价值
6&SNFOX{@ aggregated basis 合计基准
zytN leyc aggregated net chargeable income 合计应课税入息实额
Q2m[XcnX aggregation 合并计算；合计；总和
m6BUKX\m aggregation of incomes of husband and wife 夫妇入息合并计算
I i[U% aggregation of property 财产的总和
;u'VR}4ph agio 差价；贴水
^\O*e) #* Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Y"8@\ 73(R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mm: TR?^ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
)Wq1 af
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o<!H/PN 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
T2w4D ! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ZOV,yuD{8{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zi6J|u agreement for a settlement 授产协议
[}HPV+j=U agreement for assignment 转让协议
wQy~5+LE agreement for sale 售卖协议；买卖协议
,%IP27bPW agreement for sale and purchase 买卖协议
dR\yRC]I agreement for the payment of interest 支付利息协议
g{}<ptx] agreement for the repayment of money 还款协议
8el6z2 agreement of reinsurance 再保险协议
\HzmhQb+m Agricultural Bank of China 中国农业银行
7MrHu 2rZ= air passenger departure tax 飞机乘客离境税
#?S"y: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e Fz$h2*B airport tax 机场税
4_QfM}Fyp alcohol duty 酒精税
t.;._' alienation 让与；让渡；转让
=T2 SJ) alimony 生活费；赡养费
9;7"S.7AV All Ordinaries Index [AOI] 所有普通股指数
@B >D>B all risks 全险；综合险
7_s+7x = All Sales Record for Stock Market 《股票市场成交报告》
S5>ztK.e Allied Capital Resources Limited 新联财务有限公司
sd%) g<t all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X+A@/ /,7 allocation letter 拨款信件
8h=m()Eu allocation of fund 分配款项；预留款项
q6-o!>dLQ allocation of profit 利润分配；溢利分配
A? B + allocation warrant 拨款令
+0%r@hTv&> allotment 分配；配股
N80ogio_Tk allotment notice 股份配售通知；配股通知
AA,/AKikd allotment of shares 股份分配
nD
eVY K allowable 可获宽免；免税的
+5|k#'%5 allowable business loss 可扣除的营业亏损
PV~D; allowable expenses 可扣税的支出
cb )7$S allowance 免税额；津贴；备抵；准备金
,iao56`E allowance for debts 债项的免税额
E%v0@ allowance for depreciation by wear and tear 耗损折旧免税额
[nV BnB allowance for funeral expenses 殡殓费的免税额
sv% E5@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5<PNl ~0 allowance for repairs and outgoings 修葺及支出方面的免税额
Sq,>^|v4&e allowance to debtor 给债务人的津贴
--l
UEo ~ alteration of capital 资本更改
vJ&D>Vh4e alternate trustee 候补受托人
^\B4]'+^j amalgamation 合并
G9okl9;od ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c;q=$MO` ambit of charges 征税范围；收费范围
|33t 5}we amended valuation 经修订的估值
a~LA&>@ American Commodities Exchange 美国商品交易所
!^F_7u@Q American Express Bank Limited 美国运通银行
c8mh#T bl American Stock Exchange 美国证券交易所
.gC.T`/m amortization 摊销
iLBORT !; amount due from banks 存放银行同业的款项
3^
UoK amount due from banks abroad 存放海外银行同业的款项
_p: n\9k amount due from holding companies 控股公司欠款
k6(</uRj amount due from local banks 存放本港银行同业的款项
[Y* >x2X amount due to banks 银行同业的存款
[sH3REE1h amount due to banks abroad 海外银行同业的存款
z~`X4Segw amount due to holding companies 控股公司存款
dI%jR&.e; amount due to local banks 本港银行同业的存款
M-h+'G amount due to outport banks 外埠银行同业的存款
kI(3Pf ] . amount for note issue 发行纸币的款额
/ YZMP'v amount of bond 担保契据的款额
+zch e amount of consideration 代价款额
%eofG ]VM< amount of contribution 供款数额
/Lr`Aka5 amount of indebtedness 负债款额
*)w+xWmM3w amount of principal of the loan 贷款本金额
#3_g8ni5X amount of rates chargeable 应征差饷数额
9VTAs:0D= amount of share capital 股本额
EQ^]W-gN amount of sums assured 承保款额
s/hW haS< amount of variation 变动幅度
bFN/ {^ SB amount of vote 拨款数额
n7;jME/! amount payable 应付款额
V0>[bzI amount receivable 应收款额
D['J4B Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L$O\fhO? analysis 分析
^ICSh8C ancillary risk 附属风险
h&L-G j annual account 周年帐目；周年帐目报表；年度决算；年结
)_C>hWvo_ annual accounting date 年结日期
8k:^( kByF annual allowance 每年免税额；年积金；年度津贴；年津
!$1qn sz annual balance 年度余额
<h9nt4 F annual disposable income 每年可动用收入
ldp9+7n~ annual estimates 周年预算
y[l{
UBue: annual fee 年费
I>nYI|o1 annual general meeting 周年大会
Ek `bPQ5 annual growth rate 年增率；每年增长率
.GJbrz annual long-term supplement 长期个案每年补助金
C@ q#s annual pensionable emolument 可供计算退休金的年薪
[N~7PNd S annual report 年报
#'KM$l,P Annual Report on the Consumer Price Index 《消费物价指数年报》
`qmwAT annual return 周年报表；周年申报表；每年报税表格
bK#ZY Annual Return Rules 《周年报表规则》
qgl-,3GY%N annual review of consumer prices 每年消费物价回顾
!4+Die X annual roll-forward basis 逐年延展方式
{G vGV annual salary 年薪
lq53
xT annual statement 年度报表；年度决算表
^GM3nx$ 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
3,v/zcV annuitant 年金受益人
m4OnRZYlw annuity 年金
-E6av|c,F annuity contract 年金合约
53aJnxX annuity on human life 人寿年金
k?Hi_ ;o antecedent debt 先前的债项
LvS5N)[ ante-dated cheque 倒填日期支票
-6-rX D anticipated expenditure 预期开支
Ww 8U{f anticipated net profit 预期纯利
\9p.I?= anticipated revenue 预期收入
[I%e Ro[ anti-inflation measure 反通货膨胀措施
W^^0Rh_ anti-inflationary stance 反通货膨胀立场
g,WTXRy apparent deficit 表面赤字
X1P1
$RdkR apparent financial solvency 表面偿债能力
4.,|vtp apparent partner 表面合伙人
^kcuRJ0*$ application for personal assessment 个人入息课税申请书
3 $%#n* application of fund 资金应用
w)S 4X i= application to release as liquidator and to destruct the books of accounts and documents
Lct_6? 申请免除清盘人职务及毁灭帐簿与文件
A3 TR'BFw- appointed actuary 委任精算师
j}Svb1A appointed auditor 委任核数师；委任审计师
Ji,;ri2i appointed trustee 委任的受托人
nT=%3_. appointer 委任人
X4:84 apportioned pro rata 按比例分摊
jbe:"S tw apportionment 分配；分摊
JE:LA+ ( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|*J;X<Vm apportionment formula 分摊方程式
GjW(&p$& apportionment of estate duty 遗产税的分摊
}O crA/ appraisal 估价；评估
?+=,t]` !m appreciable growth 可观增长
p@Os appreciable impact 显着影响
@Yb8CB appreciable increase 可观增长
l[5** ?# appreciation 增值；升值
<astIu Au appreciation against other currencies 相对其他货币升值
Z)xcxSo appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u y"i3xD6- appreciation tax 增值税
9:RV5Dt appropriation 拨款；拨用；拨付
-tWxB GSa@ appropriation account 拨款帐目
@6DKw;Q Appropriation Bill 拨款法案
|b='DJz2 appropriation-in-aid system 补助拨款办法
bt1 bTo approved assets 核准资产
-}T7F+ approved basket stock 认可一篮子证券
K'8?%&IQ approved budget 核准预算
4IW90"uc approved charitable donation 认可慈善捐款
#
{k$Fk approved charitable institution 认可慈善机构
Gl{'a1 approved currency 核准货币；认可货币
o92BGqA>& approved estimates 核准预算
%jj-\Gz! approved estimates of expenditure 核准开支预算
"dndhoMq approved overseas insurer 核准海外保险人
+K'YVB
U} approved overseas trust company 核准海外信托公司
|QbCFihn approved pooled investment fund 核准汇集投资基金
7Tr '<(A approved provident fund scheme 认可公积金计划
V+>RF approved provision 核准拨款
d <ES approved redeemable share 核准可赎回股份
<<qzZ+u approved regional stock 认可地区性证券
[8tpU &J approved retirement scheme 认可退休金计划
> (n / approved subordinated loan 核准附属贷款
ho^c#>81 arbitrage 套戥；套汇；套利
`r=^{Y arbitrageur 套戥者；套汇者
4?(=?0/[ arbitrary amount 临时款项
(K6vXq.;\\ arrangement 措施；安排；协定
A6_ER&9$>N arrears 欠款
|I"&Z+m arrears of pay 欠付薪酬
J
Z@ sk2 arrears of revenue 逾期未收税款；逾期未收的帐项
Su,<id S articles of association 组织章程；组织细则；组织章程细则
|,n(9Ix Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~a7@O^q 4 ascertainment of profit 确定利润
\hlS?uD\ "Asia Clear" “亚洲结算系统”
TGG =9a]m Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?en-_'}~a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7w5l[a/ Asian Development Fund [ADF] 亚洲发展基金
/P[u vO Asian dollar bond 亚洲美元债券
BH}rg,]G Asian dollar market 亚洲美元市场
G^ <m0ew| Asian dollar rate 亚洲美元利率
4s>L]!
W$8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*}HDq (/>w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F @t\D? asked price 沽盘；喊价；索价；卖方报价
1 5|gG<- assessable income 应评税入息
"3 2Ua3m:G assessable loss 应评税亏损
KTo}xLT
assessable profit 应评税利润
H<^3H assessable value 应评税值
P &c O2 assessed profit 估定利润
v qUYr assessed value 经评估价值
<Cs 9$J assessment 评税；评定；估价；评税单
uW}M1kq?+l assessment number 评税编号；估价编号
fK@UlMC] 7 assessment of additional tax 补加税评税
2 WKIO|' assessment of performance 业绩评估；实绩评价
Ygfy;G% Assessor 评税主任
OL#i !ia. asset price bubbles 资产价格泡沫
Q-s5-&h ( asset-backed securities 具资产保证的证券
h>xB"E|. assets accretion 资产增值
k+@ :+ RL assets and liabilities 资产与负债
g:c?%J assets betterment statement 资产递增表；资产改进表
9y gNJX'~ assets lending 实物放款；有抵押贷款
/NPx9cLW^ assets of the company passing on the death 死者去世时转移的公司资产
)99^58my assets pledged as security for liabilities 用作负债抵押的资产
[ryI I hQ assets portfolio 资产投资组合
E'+z.~+
assets price 资产价格
xw~oR|`U assets quality 资产质素
_iq aKYT$ assets realization 资产变现
A5} N[|z assets refinancing arrangement 资产再集资安排
= =KDr 0|G assets securitization 资产证券化
;L],i<F assets situated outside Hong Kong 在香港以外地方的资产
Y?oeP^V'u assets stripping 削减资产；拆卖资产
2I=4l assets value 资产值
)h(=X&(d assignee 承让人
8-L -W[ assignment 转让；转让书；转让契
/^si(BuC^* assignment of interest 权益转让
0yUn~'+(Sp assignment of letters patent and trade mark 专利证书及商标转让
iy8Ln,4z( assignment of property 物业转让；物业转让书
>"zN` assignment right 转让权
7|ACJv6%9 assignor 转让人
V2m=
m}HQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
.)t*!$5=N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(LVzE_` associate member 附属会员
,4,./wIq associated body corporate 相联法人团体
@Ko}Td&E( associated company 相联公司；联属公司
! v%%_sRV associated corporation 相联法团
+WxD=|p; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lH,/N4 r*& 公认会计师公会〔英国〕
[m<8SOMG( Association of Futures Exchange Brokers 香港期货经纪协会
(G>g0(;D- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j->5%y association of underwriters 承保人组织
(r.y
assumption of control 接管
-ebyW# assurance 担保；保险；转易；转易书
j3?@p5E( assurance of interest 权益的转易
\$,;@H5I^ at 19XX price 按一九ＸＸ年价格计算
k_OzkEM9! at a discount 按赔价计算；按贴水价格计算；打折扣
K9RRY,JB at a premium 按溢价计算；按升水价格计算
)DQcf]I at call 通知付款；按通知
A(C0/|#V at constant market price 按固定市价计算
+ I.{y at constant price 按固定价格计算
JVx- 4? at cost 按成本计算
(3m^@2i at current market price 按当时市价计算；按现时市价计算
JAmpU^(C at current price 按当时价格计算；按现时价格计算
</D v? at factor cost 按要素成本计算；按生产要素成本计算
kf' 4C
"} at money-of-the-day price 按付款当日价格计算
0}>p)k3&A at or better 按指定或较佳价位〔买卖指令〕
!|,djo!N at par 按面值计算；平价
*u >[ at sight 见票即付
<{HV|B7 at the close 按收市盘
wX@g >( at the opening 按开市盘
~P-^An^ attestation 见证；见证条款
8hX / ~-H at-the-money option 平价期权
uH} }z ! attorney 受权人；受托代表人
c` ) [- attornment 新拥有人承认书
k#5Qwx u` attributable profit 可归属利润
&x[V<Gq attributable share value 可归属股份价值
:{#w-oC>6P Auckland Stock Exchange 奥克兰证券交易所
a0wpsl
iF auction 拍卖
vWYU'_= auctioneer 拍卖商
jpiBHi]5+ audit 审计；核数
EBUCG"e Audit Commission 审计署
FbD9G6h5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lxLEYDGFS 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〕
R {Me~L? audit review 帐目审查
ML1/1GK*i+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R8,
g^N audited account 审计帐目；经审计的帐目
cEPqcy
* audited annual account 经审计的周年帐目
2B=BRVtSs audited balance sheet 经审计的资产负债表
Pfg.'Bl auditor 核数师；核数主任；审计师
n 8) eC2 A auditor's certificate 核数师证明书；审计师证明书
+39p5O! auditor's report 核数师报告；审计师报告
$)j f Aussie bond 澳元债券
cD<5~ `l austerity budget 紧缩预算
~5~Cpu2v7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
SivJaY% Australia All Ordinaries Index 澳洲所有普通股票指数
0{47 TX*YX Australian Dollar [AUD] 澳元
w"h3e Australian Options Market 澳大利亚期权市场
KD..X~Me Australian Securities Commission 澳洲证券事务监察委员会
=|3*Y0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T $Rf Australian Stock Exchange 澳大利亚证券交易所
to] ~$~Q|> Austrian Schilling [ATS] 奥地利先令
Ij7[2V]c authentication 认证；鉴证
KA9v?_@{ F authority to purchase 委托购买证；委购书
{ =IAS} authorization 认可；核准；授权；授权书
E*UE?4FSw| authorization by direction 指示授权
]6?6 k4@ authorization by instruction 指令授权
@t#Ju1Y authorization by warrant 令状授权
jH2_Ekgc;_ authorization of unit trust 单位信托的认可
Cl!qd h6 authorized agent 指定代理人
| )YN"nqg authorized capital 法定资本
YGCBDH%6 authorized clerk 出市员
zhC5%R &n/ authorized dealer 认可交易商
Wtj* Z.=: authorized financial institution 认可财务机构
_VLA2#V> authorized fund 认可基金
8]% e[ authorized fund house 获授权的基金公司；认可基金公司
/V E|F Ts authorized institution 认可机构
89%#;C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p y%RR*4# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&jE@i# authorized insurer 获授权保险人；获认可承保人
y-a3 authorized investment 特准投资项目
{bO
O?p p authorized person 获授权人
|Y;[)s =q authorized representative 获授权代表
>B+!fi'SS> authorized share capital 法定股本
B5 /"2i automated quotation system 自动报价系统
%_ Vj'z~T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0-I L@Di`F 自动交易系统〔香港期货交易所有限公司〕
=a_ >") automatic adjustment mechanism 自动调整机制
]9$^=z%SE automatic adjustment system 自动调整系统
o+FDkqEN Automatic Clearing House 自动票据交换所
WKONK;U+7 automatic exchange rates accumulation system 自动化汇率累集系统
}Gh9 5HwE Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O g !SFg* automatic teller machine [ATM] 自动柜员机
M_f.e!? autopay 自动转帐
@@#h-k%k- available assets 可用资产
6{?B`gm7g available fiscal reserve 现存财政储备
C.?~D*Q available profit 可用利润
l[b`4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A0gRX ] average 平均；平均数；海损
)s> R~7 average basic salary 平均基本薪金
*f3? 0w average consumer expenditure 平均消费开支；一般消费开支
3 V0^v average cost 平均成本
tE;c>=>t average cost of land production 增辟土地平均成本
") eY{ C average daily turnover 平均每日成交额
qPgny/( average daily wage rate 平均每日工资率
{*K7P> & average expenditure pattern 平均开支模式
*w23(f average growth rate 平均增长率
X~ g9TUv8 average net fixed assets 固定资产平均净值
'DtC= average of relatives 相对价格平均数
9 kLA57 average price 平均价格
}<=_&n average propensity to consume 平均消费倾向；一般消费倾向
zEs:OOM average propensity to save 平均储蓄倾向；一般储蓄倾向
fnJt8Y 4 average rate 平均率
gH|:=vfYUR average revenue 平均收入；平均收益
J42/S [Rt average stock 平均库存；平均存货
Apc!!*7 average yearly rent 平均年租
. MH;u3U avoidance of double taxation 避免双重课税
)i$KrN6 avoidance of tax 避税
