A:
{?5iK1|}K A share Ａ股；甲类股份
'5 ~cd abatement of tax 减税；减扣免税额
\D y|}LE ABN AMRO Bank N.V. 荷兰银行
yk)]aqic above-the-line expenditure 线上项目支出；经常预算支出
IhBc/.&RL above-the-line receipt 线上项目收入；经常预算收入
];4!0\ M ABSA Asia Limited 南非联合亚洲有限公司
&e@)yVLL absolute change 绝对数值变更
2jC` '8 absolute expenditure 实际开支
:>2wVN&\c absolute guideline figure 绝对准则数字
>Rd~ -w)!| absolute interest 绝对权益
(/N&_r4 x absolute order of discharge 绝对破产解除令
q :TNf\/o absolute profit margin 绝对利润幅度
pm ,xGo2 absolute value 实值；绝对值
8\ !E )M|4 absolutely vested interest 绝对既得权益
@qan &?-Y absorbed cost 已吸收成本；已分摊成本
U31@++C[ absorption 吸收；分摊；合并
<K`E*IaW absorption rate 吸收率；摊配率；分摊率
j 7gw?, ACB Finance Limited 亚洲商业财务有限公司
eu9 *3'@A acceptable form of reciprocity 合理的互惠条件
4$[o; t> acceptable rate 适当利率；适当汇率
C DRbYO acceptance agreement 承兑协议
vM6W64S acceptance for honour 参加承兑
g WGDm~+ acceptor 承兑人；接受人；受票人
$q)YC.5$ acceptor for honour 参加承兑人
4minzrKM\ accident insurance 意外保险
z&tC5]# Accident Insurance Association of Hong Kong 香港意外保险公会
@;tfHoXD accident insurance scheme 意外保险计划
(=Cb)/s 0 accident year basis 意外年度基准
T" W<l4i- accommodation 通融；贷款
+IWH7 qRtp accommodation bill 通融票据；空头票据
#YYJ4^":k accommodation party 汇票代发人
*>KBDFI account balance 帐户余额；帐户结余
5C9b*]-# account book 帐簿
e5>'H!) account collected in advance 预收款项
V7Cnu:0_ account current book 往来帐簿
x lS*9>Ij account of after-acquired property 事后取得的财产报告
f4b9o[,s2e account of defaulter 拖欠帐目
%g}d}5s account payable 应付帐款
. Mb[j1L^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
ur\6~'l4 account receivable 应收帐款
dY S(}U account receivable report 应收帐款报表
! T][c~l account statement 结单；帐单；会计财务报表
`.@sux!lu account title 帐户名称；会计科目
YE{ [f@i0 accountant's report 会计师报告
.{h"0<x Accountant's Report Rules 会计师报告规则
BZ?C k[E]Z accounting and auditing procedure 会计与审计程序；会计与核数程序
P,{Q k~iu Accounting Arrangements 《会计安排》
5b7(^T^K accounting basis 会计基础
kFWwz^x accounting by Official Receiver 破产管理署署长呈交的帐目
{h7 vJ^ Accounting Circular 《会计通告》
3W%6n-*u accounting class 会计类别
eKvr1m- - accounting date 记帐日期；会计结算日期
0_gN]>,9n accounting for money 款项核算
)*;Tt @'y Accounting Officer 会计主任
vKG\8+ accounting period 会计报告期；会计期
>bh+!5Y0 accounting policy 会计政策；会计方针
],pB:= accounting practice 会计惯例
^w\22 Q accounting principle 会计准则
#f2k*8"eAF accounting record 会计记录
8m ?(* [[ accounting report 会计报告
B #Ybdp ; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bTc >-e, Accounting Society of China 中国会计学会
F nA Kfh( accounting statement 会计报表
6M*z` B{hV accounting system 会计制度；会计系统
q>.7VN[
vE accounting transaction 会计事项；帐务交易
d#rr7O accounting treatment 会计处理
fd&Fn=! accounting year 会计年度
q()o|V accretion 增值；添加
T,pr&1]Lw accrual 应计项目；应累算数目
/GIGE##1F accrual basis 应计制；权责发生制
THp_ dTD accrual basis accounting 应计制会计；权责发生制会计
Nh.+woFq4 accrue 应累算；应计
{Ya$Q#l accrued benefit 应累算利益
Uz^N 6 q accrued charges 应计费用
{fR\yWkt? accrued cumulative preference share dividend 应累算的累积优先股股息
cERI j0~ accrued expenses 应累算费用
- [7 +g accrued interest payable 应付利息；应计未付利息
?ZlXh51 accrued interest receivable 应收利息；应计未收利息
})/ P[^ accrued right 累算权益
Yub}AuU`v accruing profit 应累算的利润
Cdz&'en^ accumulated fiscal reserve 累积财政储备
_Sr7b#)o accumulated profit 累积利润；滚存溢利
iWf+wC| accumulated reserve 累积储备
G&g;R OgY accumulation of surplus income 累积收益盈余
0+FPAqX acquired assets 既得资产
.n]"vpWm[ acquisition 收购；购置；取得
j#5a&Z acquisition cost 购置成本
)/$J$'mcxd acquisition expenses 购置费用
NZvgkci_(u acquisition of 100% interest 收购全部股权
&)1 .z7T acquisition of control 取得控制权
STW?0B'Jr acquisition of fixed assets 购置固定资产
i< ^X z acquisition of shell “买壳”
8!{*!|Xd acquisition price 收购价
2<EV
iP9 act of God 天灾
?}cmES kX@ acting partner 执事合伙人
"[_j8,t` active market 买卖活跃的市场；交投畅旺的市场；旺市
.`OU\LA active partner 积极参与的合伙人
F}_b7 |^ active trading 交投活跃
;'n%\*+fHH actual circulation 实际流通
=GX5T(P8k actual cost 实际成本
+#FqC/`l actual expenditure 实际开支；实际支出
7 m{lOR actual income 实际入息；实际收入；实际收益
!c yrt< actual market 现货市场
'? 5- actual price 现货价；实际价格
^5sA*%T4 actual profit 实际利润
PXMd=,} actual quotation 实盘；实际价位；实际报价
w.?4 }'DK actual year basis 按实际年度计算
v hfjZ actuals 实货
]].~/kC^3k actuarial investigation 精算调查
t`Z'T qP R actuarial principle 精算原则
%GhI0F # actuarial report 精算师报告
1To iqb/ Actuarial Society of Hong Kong 香港精算学会
P8z%*/
3NF actuarial valuation 精算师估值
MbRTOH actuary 精算师
oe*1jR_J`[ ad referendum agreement 暂定协议；有待覆核的协定
t eY@) F ad valorem duty 从价税；按值征税
zEI+)|4?r ad valorem duty system 从价税制
9&Jf4lC94 ad valorem fee 从价费
`}Zqmfs ad valorem tariff 从价关税
5 qz,FKx5 additional allowance 额外免税额
mJUM#ry additional amount for unexpired risk 未过期风险的额外款额
< 1|[=$w additional assessable profit 补加应评税利润
Tx;a2:6\[ additional assessment 补加评税
=NF0 E8O additional commitment 额外承担
# rkq
?:Q additional commitment vote 额外承担拨款
'C'mgEl%L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zXY8:+f additional dependent parent allowance 供养父母额外免税额
ZyGoOk additional provision 额外拨款
[:y:_ECs6 additional stamp duty 附加印花税
T8o](:B~ additional tax 补加税罚款；补加税款
m)Plv+R} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fqgp{( `@> adjudged bankrupt 被裁定破产
0caZ_-zU adjudicated bankrupt 裁定破产人
1rm \ u% adjudication fee 裁定费；评定印花税额手续费；评估契据费
=tOB f RM adjudication of bankruptcy 裁定破产；宣告破产
FiUQ2w4 adjudication of insolvency 裁定无力偿还债务
~ [ufL25K adjusted actual 经调整的实数；调整后的实数
B0@
Tz39= adjusted current assets 经调整的流动资产；调整后的流动资产
e|]e\Or> adjusted figure 经调整的数字；调整后的数额
XGl2rX& adjusted liabilities 经调整的负债；调整后的负债
W+ S~__K adjusted loss 经调整的亏损；调整后的亏损
+S4n41 6K 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
io4<HN adjusted profit 经调整的利润；调整后的利润
Cyg2o<O@ adjusted surplus 经调整的盈余额；调整后的盈余额
) E^S+ps adjusted value 经调整的价值；调整后的价值
[YOH'i&X adjustment 调整；修订；理算〔保险〕
_,J+b R+b adjustment centre 调剂中心
|MwV4^ adjustment lag 调整过程的时间差距；调整时差
I1<WHq
adjustment mechanism 调整机制
6'# 5Dqw"r adjustment of loss 亏损调整
TjUw e@&Rw adjustment process 调整过程；调整程序
.?:*0 adjustment range 调整幅度
?M4o>T%p " administered exchange rate 受管制汇率
#t
;` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]fM|cN8(zM administration expenses 行政费用
X8 )k'h administration fee 手续费；行政费
4IeCb? administration in bankruptcy 破产管理
l f>/ administration order 遗产管理令
k =! Q administrator 管理人；遗产管理人
{MgRi 7 administrator of the estate 遗产管理人
b84l`J admission of debt 债项承认书
yvd)pH<a2 admission of proof 接纳债权证明
5BVvT
`< advance 放贷款项；垫付款项；预支款项；预付款项
[^qT?se{ advance account 暂支帐目；预付款帐户
sINQ?4_8T advance compensation 预付补偿金
j"qND=15 advance from shareholder 股东垫款
Nfa&r advance pending reimbursement 预支以待日后付还
nTy]sPn advanced economy 先进经济体系
42dv3bE " advancement 预付；预付财产
_** Nlp*% advances warrant 垫款令
8
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,2M}qs"P7G adverse balance 逆差
'UlVc2%{ adverse exchange 逆汇
&K / ?# advertisement addressed to shareholders 在报章刊登的致股东通告
i7Qb~RW advice for collection 托收通知书
KQ\K :# advice of drawing 提款通知书；汇票通知书
.#( v x; advice of payment 付款通知
Q-<]'E#\( Advisory Committee [Securities and Futures Commission]
6
5g ov or 谘询委员会〔证券及期货事务监察委员会〕
%f]#P8V P Advisory Committee on Diversification 经济多元化谘询委员会
qf? "v; affidavit 誓章；遗产申报誓章
^ij0<*ca9 affidavit of no receipt 述明无收款的誓章
bZ`v1d
(r affiliate 联号；联营公司；附属公司
K%z!#RyJ4 affiliated company 附属公司；联号；联营公司
K\K& K ~Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Hyb(.hl Zh affordability 负担能力
^DYS~I%s African Development Bank [AfDB] 非洲开发银行
5$9$R(KU after-acquired property 事后取得的财产
*&_*G~>D after-hours dealing 市后交易
0 +=sBk ( after-tax profit 税后盈利；税后利润；税后溢利
NqD]p{ >Y agency agreement 代理协议
$k~TVm
Yex agency expenses 代理机构的开支
CF bNv9GZj agency fee 代理费
c -+NWC Agency Law 《代理法》
}A 3/( agent 代理人；承销人
=D 1 agent of company 公司代理人
_p )NZ7yC agent's fee 代理人费；经纪费
y'2|E+*V aggregate 总计；总数；总体数字
AB3_|Tza~& aggregate amount 总款额；总额
~q`!928Gu aggregate assets and liabilities 总体资产与负债
}5
rR^ryA aggregate at constant price 按固定价格计算的总体数字
i'ap8Dr aggregate demand 总需求
!ho^:}m aggregate gross position 总持仓量
Qq, 2V aggregate limit 总限额
b mG`:_ aggregate of salaries tax 合计薪俸税
z
CLaHx! aggregate performance 总体表现；总体业绩
t `o"K aggregate supply 总体供应
$_.t'8F aggregate surplus 总盈余
5Tl5T& aggregate total 整体总额
b| L;*<KU aggregate value 总值；合计价值
s#X/
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J M`w6} aggregated net chargeable income 合计应课税入息实额
xi (@\A aggregation 合并计算；合计；总和
d( v"{N} aggregation of incomes of husband and wife 夫妇入息合并计算
Df6i*Ko| aggregation of property 财产的总和
# h; agio 差价；贴水
k|;a"56F Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
im>(^{{r& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qb"S 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
@)Vpj\jM-C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:60v bO 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
7#LIG r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x3O%W?5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
* 6}M.`.- agreement for a settlement 授产协议
rS1 gFGrj agreement for assignment 转让协议
[mtp-4* agreement for sale 售卖协议；买卖协议
ob 7'''i agreement for sale and purchase 买卖协议
VX)8 pV$ agreement for the payment of interest 支付利息协议
65LtCQ } agreement for the repayment of money 还款协议
*;A ;)' agreement of reinsurance 再保险协议
D \ rns+ Agricultural Bank of China 中国农业银行
|1@O >GG air passenger departure tax 飞机乘客离境税
j ,YrM?Xdo Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
tT]@yo|?e/ airport tax 机场税
b31$i 5{ alcohol duty 酒精税
w.m8SvS&b alienation 让与；让渡；转让
BE?]P?r? alimony 生活费；赡养费
pCKP{c=6Q All Ordinaries Index [AOI] 所有普通股指数
/2K"M pf8 all risks 全险；综合险
K6v~!iiK$ All Sales Record for Stock Market 《股票市场成交报告》
I5"wa:Z Allied Capital Resources Limited 新联财务有限公司
^+(5[z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Q>1BOH1by allocation letter 拨款信件
Z=Y 29V8 allocation of fund 分配款项；预留款项
<nk |Z'G E allocation of profit 利润分配；溢利分配
Nc+0_|, allocation warrant 拨款令
iK}p#"si allotment 分配；配股
KsULQJ#, allotment notice 股份配售通知；配股通知
C*Q7@+& allotment of shares 股份分配
JH?ohA allowable 可获宽免；免税的
Cv#aBH'N allowable business loss 可扣除的营业亏损
T~ UDD3 allowable expenses 可扣税的支出
+5y^c |L0 allowance 免税额；津贴；备抵；准备金
";/]rwHa) allowance for debts 债项的免税额
}c,b]! : allowance for depreciation by wear and tear 耗损折旧免税额
TEV DE S allowance for funeral expenses 殡殓费的免税额
Z`-$b~0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?1=.scmgDG allowance for repairs and outgoings 修葺及支出方面的免税额
k {vj,# allowance to debtor 给债务人的津贴
+/B alteration of capital 资本更改
?N{\ qF1Mz alternate trustee 候补受托人
}3z3GU8Q- amalgamation 合并
X'OpR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k0V ri$x ambit of charges 征税范围；收费范围
J jAxNviG amended valuation 经修订的估值
WuK<?1meN American Commodities Exchange 美国商品交易所
V!:!c]8F American Express Bank Limited 美国运通银行
e:G ~P
u` American Stock Exchange 美国证券交易所
> .wZEQ6QK amortization 摊销
3 Zp<# amount due from banks 存放银行同业的款项
<#0i*PM_ amount due from banks abroad 存放海外银行同业的款项
dS1HA>c)O amount due from holding companies 控股公司欠款
TuwP'g[ amount due from local banks 存放本港银行同业的款项
'n| U
amount due to banks 银行同业的存款
6J;!p/C8E amount due to banks abroad 海外银行同业的存款
D`XXR}8V amount due to holding companies 控股公司存款
;@; a eu amount due to local banks 本港银行同业的存款
^wy amount due to outport banks 外埠银行同业的存款
eU"yF >6 ' amount for note issue 发行纸币的款额
?+}Su'pv} amount of bond 担保契据的款额
9a_P 9s3w amount of consideration 代价款额
Yc#Uu8f - amount of contribution 供款数额
9R= avfI amount of indebtedness 负债款额
ZA=J`- >k amount of principal of the loan 贷款本金额
h2Q'5G amount of rates chargeable 应征差饷数额
I"&cr>\ amount of share capital 股本额
{\>4)TA amount of sums assured 承保款额
-VohU-6 | amount of variation 变动幅度
YdD; Qx #O amount of vote 拨款数额
$:u*)&"t| amount payable 应付款额
YKe&Ph. amount receivable 应收款额
-mJs0E*g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L@Rgiq|v-| analysis 分析
+s#%\:Y M ancillary risk 附属风险
P(PBOB97 annual account 周年帐目；周年帐目报表；年度决算；年结
x(c+~4:_M annual accounting date 年结日期
SGKAx<U annual allowance 每年免税额；年积金；年度津贴；年津
&YIL As^8A annual balance 年度余额
cyNE} annual disposable income 每年可动用收入
Y1cL dQn annual estimates 周年预算
$#V' m{Hh annual fee 年费
4&E"{d
> annual general meeting 周年大会
5 3pW:` annual growth rate 年增率；每年增长率
-'c
qepC{T annual long-term supplement 长期个案每年补助金
HQ+{9Z8
?5 annual pensionable emolument 可供计算退休金的年薪
L ;:|bV H annual report 年报
her>L3G-E Annual Report on the Consumer Price Index 《消费物价指数年报》
4j3q69TZR annual return 周年报表；周年申报表；每年报税表格
'bbw 0aB4 Annual Return Rules 《周年报表规则》
bg~CV&]M annual review of consumer prices 每年消费物价回顾
hP:>!KJ annual roll-forward basis 逐年延展方式
H:~bWd'iz annual salary 年薪
n1\$|[^6 annual statement 年度报表；年度决算表
"I56l2dxd 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
}8^qb5+!3 annuitant 年金受益人
]j0+4w annuity 年金
{^oohW - annuity contract 年金合约
q%,86A> annuity on human life 人寿年金
9swHa antecedent debt 先前的债项
NFVu~t ante-dated cheque 倒填日期支票
10Eun } anticipated expenditure 预期开支
XU7to]'K anticipated net profit 预期纯利
wai3g-` anticipated revenue 预期收入
TX5 ??o anti-inflation measure 反通货膨胀措施
FKL4`GEm anti-inflationary stance 反通货膨胀立场
/ US% s apparent deficit 表面赤字
&_3#W.w~Z apparent financial solvency 表面偿债能力
; 8[VCU: apparent partner 表面合伙人
QYH#WrIVx application for personal assessment 个人入息课税申请书
Ht .P670 application of fund 资金应用
]Q FI> application to release as liquidator and to destruct the books of accounts and documents
B-g uz[v 申请免除清盘人职务及毁灭帐簿与文件
)i /w:g> appointed actuary 委任精算师
d g.1{6HM appointed auditor 委任核数师；委任审计师
`NhG|g appointed trustee 委任的受托人
4lPO*:/ appointer 委任人
ln_&Ux+l apportioned pro rata 按比例分摊
<Ve0Ph K apportionment 分配；分摊
/@
em E0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W( s5mX,Kv apportionment formula 分摊方程式
1*A^v apportionment of estate duty 遗产税的分摊
bF9.k appraisal 估价；评估
&Sb)a appreciable growth 可观增长
zgFL/a < appreciable impact 显着影响
oY ~q^Y appreciable increase 可观增长
] 6(%tU appreciation 增值；升值
8}yrs F # appreciation against other currencies 相对其他货币升值
'LoWp} f9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
dQ;8,JzIw& appreciation tax 增值税
Dt!KgI3 appropriation 拨款；拨用；拨付
$mK;{9Z
appropriation account 拨款帐目
z1b@JCWE Appropriation Bill 拨款法案
~ g{1lcqQP appropriation-in-aid system 补助拨款办法
8$c) ]Bv approved assets 核准资产
9O &]!ga approved basket stock 认可一篮子证券
p7AsNqEp approved budget 核准预算
]ovtH .y approved charitable donation 认可慈善捐款
OM.-apzC approved charitable institution 认可慈善机构
b
B#QIXY/L approved currency 核准货币；认可货币
BoT#b^l approved estimates 核准预算
@@ @}FV& approved estimates of expenditure 核准开支预算
!{,2uQXe approved overseas insurer 核准海外保险人
>Ec;6V
e approved overseas trust company 核准海外信托公司
?9xWTVa8 approved pooled investment fund 核准汇集投资基金
Lp%J:ogV` approved provident fund scheme 认可公积金计划
(6/aHSXI approved provision 核准拨款
nt"\FZ*;3 approved redeemable share 核准可赎回股份
Fr50hrtkU approved regional stock 认可地区性证券
CH ` Kpt approved retirement scheme 认可退休金计划
PkFG0 approved subordinated loan 核准附属贷款
H3 !9H arbitrage 套戥；套汇；套利
K 91O$'J arbitrageur 套戥者；套汇者
Y*b$^C%2 arbitrary amount 临时款项
a{ke%W$*P arrangement 措施；安排；协定
&W3srJo arrears 欠款
t[;-gi,, arrears of pay 欠付薪酬
0B[~j7EGO
arrears of revenue 逾期未收税款；逾期未收的帐项
V.8Vy1 $ articles of association 组织章程；组织细则；组织章程细则
gs+n J+b Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;^JMX4[ ascertainment of profit 确定利润
3\ ]j4*i! "Asia Clear" “亚洲结算系统”
k@9hth2Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A1;'S<a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
cY+f Z= Asian Development Fund [ADF] 亚洲发展基金
x _kT
Wq Asian dollar bond 亚洲美元债券
'uzHI@i Asian dollar market 亚洲美元市场
9e.v[K ~ Asian dollar rate 亚洲美元利率
43g1/,klm Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9b6U] z, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
mph9/ %]S asked price 沽盘；喊价；索价；卖方报价
i{9.b pp/ assessable income 应评税入息
N
G vb] assessable loss 应评税亏损
3rMi:*? assessable profit 应评税利润
7[ n
|3 assessable value 应评税值
rR ^o assessed profit 估定利润
TP x`qyW assessed value 经评估价值
PDH|=meXM assessment 评税；评定；估价；评税单
'w1ll9O assessment number 评税编号；估价编号
'k }w|gNB assessment of additional tax 补加税评税
F <iV;+ assessment of performance 业绩评估；实绩评价
^r<l#D, Assessor 评税主任
14l6|a asset price bubbles 资产价格泡沫
>B``+ Z^2 asset-backed securities 具资产保证的证券
`*0VN(gf' assets accretion 资产增值
Udc V<# assets and liabilities 资产与负债
t(vyi assets betterment statement 资产递增表；资产改进表
\' zloBU assets lending 实物放款；有抵押贷款
Jj0:p " assets of the company passing on the death 死者去世时转移的公司资产
\ d.\M assets pledged as security for liabilities 用作负债抵押的资产
%jx<<h W assets portfolio 资产投资组合
ci+a jON assets price 资产价格
>`[+24e assets quality 资产质素
89KFZ[.}] assets realization 资产变现
3A 0Qjj= assets refinancing arrangement 资产再集资安排
=oq= ``% assets securitization 资产证券化
^} Y}Iz assets situated outside Hong Kong 在香港以外地方的资产
%S`Wu|y assets stripping 削减资产；拆卖资产
6*EIhIQ( assets value 资产值
W@z xGH$z> assignee 承让人
Myn51pcz l assignment 转让；转让书；转让契
U)i BeYW: assignment of interest 权益转让
.i )n1 assignment of letters patent and trade mark 专利证书及商标转让
E:uTjXt assignment of property 物业转让；物业转让书
E:B< _ assignment right 转让权
!]fSS)\H assignor 转让人
XR<g~&h associate 有联系的人；有关连人士；相联者；合伙人；联系人
1Ke9H!_P Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
dEI!r1 ~n associate member 附属会员
M @G\b^ " associated body corporate 相联法人团体
7/KK}\NE associated company 相联公司；联属公司
*Jt+ -ZM associated corporation 相联法团
*q\>DE=7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
f8UJ3vB 公认会计师公会〔英国〕
mBB"e"o Association of Futures Exchange Brokers 香港期货经纪协会
;*+H& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!M)] 1Y association of underwriters 承保人组织
uT=5zu assumption of control 接管
MOyt xl:R assurance 担保；保险；转易；转易书
^R
:zma assurance of interest 权益的转易
"E4CQL'U at 19XX price 按一九ＸＸ年价格计算
2[1t
)EW at a discount 按赔价计算；按贴水价格计算；打折扣
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X) ~D!mA at a premium 按溢价计算；按升水价格计算
p Djt\R<f at call 通知付款；按通知
} G^'y8U at constant market price 按固定市价计算
b&Laxki at constant price 按固定价格计算
?I+$KjE + at cost 按成本计算
h3GUFiZ. at current market price 按当时市价计算；按现时市价计算
zmu+un"\j at current price 按当时价格计算；按现时价格计算
u|\?6fz at factor cost 按要素成本计算；按生产要素成本计算
\J#&]o)Y at money-of-the-day price 按付款当日价格计算
JJs*2y at or better 按指定或较佳价位〔买卖指令〕
egr"og{ at par 按面值计算；平价
?|_i"*]l at sight 见票即付
oLq N at the close 按收市盘
'6g-]rE[ at the opening 按开市盘
M$!-B,1BX attestation 见证；见证条款
Yi[MoYe/K at-the-money option 平价期权
rf`xY4I\ attorney 受权人；受托代表人
C 7AD1rl attornment 新拥有人承认书
{61Y; attributable profit 可归属利润
8 }AWU attributable share value 可归属股份价值
=HV${+K=~ Auckland Stock Exchange 奥克兰证券交易所
3 _!MVT auction 拍卖
,_<|e\>~ auctioneer 拍卖商
X(.[rC> audit 审计；核数
.r-Zz3 Audit Commission 审计署
c/j+aj0.v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Eg} U.ss^ 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〕
SjF(;0k C
audit review 帐目审查
@)!N{x? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l& kZ6lZ audited account 审计帐目；经审计的帐目
&v;o }Q}E{ audited annual account 经审计的周年帐目
W4P+?c>'2 audited balance sheet 经审计的资产负债表
$Xu/P5 auditor 核数师；核数主任；审计师
sX}#L auditor's certificate 核数师证明书；审计师证明书
0S&J=2D! auditor's report 核数师报告；审计师报告
mfffO G Aussie bond 澳元债券
E.0J94>iM austerity budget 紧缩预算
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^? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
z;/8R7L& Australia All Ordinaries Index 澳洲所有普通股票指数
D6fd(=t1Z Australian Dollar [AUD] 澳元
'qG-)2
t Australian Options Market 澳大利亚期权市场
ox\ D04:M Australian Securities Commission 澳洲证券事务监察委员会
R >&8%%# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\L}7.fkb8 Australian Stock Exchange 澳大利亚证券交易所
l,3,$ Austrian Schilling [ATS] 奥地利先令
R[* n3
wB authentication 认证；鉴证
!g)rp`? authority to purchase 委托购买证；委购书
, )TnIByM authorization 认可；核准；授权；授权书
3Of!Ykf= authorization by direction 指示授权
LCzeE7x authorization by instruction 指令授权
%. 'oY% authorization by warrant 令状授权
`ueOb authorization of unit trust 单位信托的认可
je 3Qq1 authorized agent 指定代理人
tJ8:S@E3, authorized capital 法定资本
$b7@S`5 authorized clerk 出市员
3 ` D[' authorized dealer 认可交易商
N_Zd.VnY authorized financial institution 认可财务机构
%~>- nqS authorized fund 认可基金
E`C !q
X> authorized fund house 获授权的基金公司；认可基金公司
Oz&*A/si+3 authorized institution 认可机构
>pJ #b= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;k R=vv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3J/l>1[ authorized insurer 获授权保险人；获认可承保人
)iK:BL *Nw authorized investment 特准投资项目
s5Wb iOF authorized person 获授权人
zKaj <Og authorized representative 获授权代表
bC) <K/Q9 authorized share capital 法定股本
rce._w } automated quotation system 自动报价系统
a"t~ K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4%_xT o 自动交易系统〔香港期货交易所有限公司〕
.!i`YT*jF automatic adjustment mechanism 自动调整机制
wa`c3PQGu automatic adjustment system 自动调整系统
>p;&AaXkoG Automatic Clearing House 自动票据交换所
;KEie@Ry automatic exchange rates accumulation system 自动化汇率累集系统
k\dPF@~Hvl Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:qAX9T'{t automatic teller machine [ATM] 自动柜员机
% -+7=x autopay 自动转帐
3)2{c available assets 可用资产
wf\7sz available fiscal reserve 现存财政储备
p&)d]oV> available profit 可用利润
kd]CV7(7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E gbH{)u average 平均；平均数；海损
FgrVXb_q average basic salary 平均基本薪金
Je2&7uR0 average consumer expenditure 平均消费开支；一般消费开支
!#*#ji xo average cost 平均成本
fgC@(dvfk average cost of land production 增辟土地平均成本
d+ZXi' average daily turnover 平均每日成交额
?_p!teb average daily wage rate 平均每日工资率
0*oavY* average expenditure pattern 平均开支模式
02NVdpo[wU average growth rate 平均增长率
guf*>qNr average net fixed assets 固定资产平均净值
)^"V}z
t average of relatives 相对价格平均数
K)+]as average price 平均价格
~t$ng l$ average propensity to consume 平均消费倾向；一般消费倾向
{{>,c}O / average propensity to save 平均储蓄倾向；一般储蓄倾向
/eXiWa sQ average rate 平均率
`R7d n/ average revenue 平均收入；平均收益
X?&{<
vz average stock 平均库存；平均存货
_6`GHx average yearly rent 平均年租
MA}}w & avoidance of double taxation 避免双重课税
> LN*3&W avoidance of tax 避税
