A:
7B?c{ A share Ａ股；甲类股份
-44&#l^}_u abatement of tax 减税；减扣免税额
Vx-7\NB ABN AMRO Bank N.V. 荷兰银行
%Rsp;1Z above-the-line expenditure 线上项目支出；经常预算支出
xMBaVlEN above-the-line receipt 线上项目收入；经常预算收入
}1r m ABSA Asia Limited 南非联合亚洲有限公司
`/_G$_ absolute change 绝对数值变更
9+ pmS#>_ absolute expenditure 实际开支
0x!2ihf absolute guideline figure 绝对准则数字
.aflsUD absolute interest 绝对权益
KZeQ47| absolute order of discharge 绝对破产解除令
1x,tu}<u^ absolute profit margin 绝对利润幅度
Lco& Fp absolute value 实值；绝对值
[
Fz`D/ absolutely vested interest 绝对既得权益
@$z<i `4 absorbed cost 已吸收成本；已分摊成本
9HX =T% absorption 吸收；分摊；合并
dh $bfAb absorption rate 吸收率；摊配率；分摊率
O]m+u ACB Finance Limited 亚洲商业财务有限公司
\7*`}& acceptable form of reciprocity 合理的互惠条件
,#8e_ 3Z$ acceptable rate 适当利率；适当汇率
FKmFo^^0 acceptance agreement 承兑协议
`HBf&Z acceptance for honour 参加承兑
z0do;_x]E acceptor 承兑人；接受人；受票人
GDuM Y\1 acceptor for honour 参加承兑人
^7Fh{q4IE accident insurance 意外保险
%D[0nt|X Accident Insurance Association of Hong Kong 香港意外保险公会
Cn[0(s6 accident insurance scheme 意外保险计划
^53r/V }% accident year basis 意外年度基准
c}0@2Vf accommodation 通融；贷款
wT{nu[=GH* accommodation bill 通融票据；空头票据
i vz{L- accommodation party 汇票代发人
CH<E,Z
C1T account balance 帐户余额；帐户结余
r4#o+qE account book 帐簿
'f?$"U JF account collected in advance 预收款项
-uy `!A account current book 往来帐簿
k|!EDze43? account of after-acquired property 事后取得的财产报告
L~KM=[cn account of defaulter 拖欠帐目
9cj9 S B4 account payable 应付帐款
Xp}Yw"7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
~T89_L account receivable 应收帐款
%x}
O1yV account receivable report 应收帐款报表
% Ijj=wW account statement 结单；帐单；会计财务报表
::/j$bL account title 帐户名称；会计科目
c[ ]4 n accountant's report 会计师报告
zO
MA Accountant's Report Rules 会计师报告规则
@ W9x$ accounting and auditing procedure 会计与审计程序；会计与核数程序
Dmu/RD5X: Accounting Arrangements 《会计安排》
FJ6u.u accounting basis 会计基础
# m *J& accounting by Official Receiver 破产管理署署长呈交的帐目
j+
La wW- Accounting Circular 《会计通告》
2Roc|)-47 accounting class 会计类别
:EA\)@^$R accounting date 记帐日期；会计结算日期
_Wa. JUbv accounting for money 款项核算
]: ~OG@( Accounting Officer 会计主任
9uQ 4u/F accounting period 会计报告期；会计期
E\4 +_L_j accounting policy 会计政策；会计方针
x
a06i# accounting practice 会计惯例
82DmG@"s2 accounting principle 会计准则
;/rX Qe1 accounting record 会计记录
X.e7A/ClEo accounting report 会计报告
oTuOw|[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J C3m.)/ Accounting Society of China 中国会计学会
G-.^O,% accounting statement 会计报表
<z!CDg4 accounting system 会计制度；会计系统
_\GC( accounting transaction 会计事项；帐务交易
fOMW"myQ accounting treatment 会计处理
6 Avw-}.7> accounting year 会计年度
%&Q$dzgb_ accretion 增值；添加
K]9"_UnN accrual 应计项目；应累算数目
BFOq8}fX2 accrual basis 应计制；权责发生制
u9EgdpD accrual basis accounting 应计制会计；权责发生制会计
e;[F\ov % accrue 应累算；应计
s=QAO!aw accrued benefit 应累算利益
8Bjib&im accrued charges 应计费用
A?pbWt ~} accrued cumulative preference share dividend 应累算的累积优先股股息
W!>.$4Q9 accrued expenses 应累算费用
a,WICv0E accrued interest payable 应付利息；应计未付利息
D'Y-6W3 accrued interest receivable 应收利息；应计未收利息
AQiwugs accrued right 累算权益
H " dJ6 accruing profit 应累算的利润
y`XU~B)J1 accumulated fiscal reserve 累积财政储备
EG=Sl~~o accumulated profit 累积利润；滚存溢利
Aw5HF34J accumulated reserve 累积储备
nPy$D-L, accumulation of surplus income 累积收益盈余
!_cg\K U# acquired assets 既得资产
uD @# acquisition 收购；购置；取得
e!=kWc acquisition cost 购置成本
_c_[ C*T] acquisition expenses 购置费用
&?yZv { acquisition of 100% interest 收购全部股权
\hEN4V[ acquisition of control 取得控制权
z3;*Em8Ir acquisition of fixed assets 购置固定资产
n*{sTT acquisition of shell “买壳”
*5^Q7`` acquisition price 收购价
DRi<6Ob act of God 天灾
N<- gI9_ acting partner 执事合伙人
cZ2kYn 8 active market 买卖活跃的市场；交投畅旺的市场；旺市
r y` z(f active partner 积极参与的合伙人
mh{1*T$fP active trading 交投活跃
[.uG5%fa actual circulation 实际流通
ub\ MlSr actual cost 实际成本
<y NM%P<Oy actual expenditure 实际开支；实际支出
|~vI3]}fx actual income 实际入息；实际收入；实际收益
?1K#dC52# actual market 现货市场
l)&X$3? tz actual price 现货价；实际价格
jGpN,/VQa actual profit 实际利润
+N:o-9 actual quotation 实盘；实际价位；实际报价
9 #MBaO8_" actual year basis 按实际年度计算
tAv@R&W, actuals 实货
2h1vVF 3 actuarial investigation 精算调查
:6 Lx@ actuarial principle 精算原则
.xm.DRk3 actuarial report 精算师报告
.@@?Pj?) Actuarial Society of Hong Kong 香港精算学会
+>{Y.`a;Jo actuarial valuation 精算师估值
)E-inHD / actuary 精算师
,l:ORoND ad referendum agreement 暂定协议；有待覆核的协定
n
T{3o;A ad valorem duty 从价税；按值征税
D)m5 ad valorem duty system 从价税制
UVd 7 JGR ad valorem fee 从价费
65 #'\+ ad valorem tariff 从价关税
:?g:~+hfO additional allowance 额外免税额
hM6PP 7XH additional amount for unexpired risk 未过期风险的额外款额
5?3Me59 additional assessable profit 补加应评税利润
rLI8pA|. additional assessment 补加评税
lE&&_INHQ additional commitment 额外承担
0c<.iM additional commitment vote 额外承担拨款
R |(q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;kS &A( additional dependent parent allowance 供养父母额外免税额
C8 xZ;V ] additional provision 额外拨款
O Hb[qX\ additional stamp duty 附加印花税
?&63#B,iZ additional tax 补加税罚款；补加税款
Rld!,t Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y}My.c adjudged bankrupt 被裁定破产
D*gFV{ Ws adjudicated bankrupt 裁定破产人
)GM41t1i adjudication fee 裁定费；评定印花税额手续费；评估契据费
uao0_swW5 adjudication of bankruptcy 裁定破产；宣告破产
SEGri#s adjudication of insolvency 裁定无力偿还债务
$Bs {u=+w adjusted actual 经调整的实数；调整后的实数
_/ 6!yyl adjusted current assets 经调整的流动资产；调整后的流动资产
,y
2$cO_> adjusted figure 经调整的数字；调整后的数额
a1t4Dd adjusted liabilities 经调整的负债；调整后的负债
U |Jo{(Y adjusted loss 经调整的亏损；调整后的亏损
/
zB0 J? 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
:UF%K>k2 adjusted profit 经调整的利润；调整后的利润
2( u,SQ adjusted surplus 经调整的盈余额；调整后的盈余额
\eT5flC adjusted value 经调整的价值；调整后的价值
W JkZ!O$"j adjustment 调整；修订；理算〔保险〕
QxVq^H adjustment centre 调剂中心
rvbLyv;~ adjustment lag 调整过程的时间差距；调整时差
Vzdh8)Mu\ adjustment mechanism 调整机制
]
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YaKeq5%y adjustment process 调整过程；调整程序
x 7: s]<kE adjustment range 调整幅度
Y2ZT.l administered exchange rate 受管制汇率
si `A:14R Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:(!` /#6H administration expenses 行政费用
%|g>%D3Z? administration fee 手续费；行政费
(Pf+0,2 administration in bankruptcy 破产管理
zF8dKFE~ administration order 遗产管理令
.TND a& administrator 管理人；遗产管理人
/ %}*Xh administrator of the estate 遗产管理人
g`vny )\7/ admission of debt 债项承认书
nrxo &9[@n admission of proof 接纳债权证明
gQxbi1!;9 advance 放贷款项；垫付款项；预支款项；预付款项
s.N7qO^:E advance account 暂支帐目；预付款帐户
`e}bdj advance compensation 预付补偿金
H:t$'kb` advance from shareholder 股东垫款
2 Ga7$q advance pending reimbursement 预支以待日后付还
h|Ve G3H advanced economy 先进经济体系
@SJL\{_ advancement 预付；预付财产
EQb7 -vhg advances warrant 垫款令
)Dw,q~xgg0 advancing 贷出
R7$:@<:g adverse balance 逆差
=j5MFX.-o adverse exchange 逆汇
_=Z, E.EN advertisement addressed to shareholders 在报章刊登的致股东通告
\r /ya <5 advice for collection 托收通知书
Ne8Cgp advice of drawing 提款通知书；汇票通知书
P&9Gga^I advice of payment 付款通知
5R@ Advisory Committee [Securities and Futures Commission]
)6,de2Pb 谘询委员会〔证券及期货事务监察委员会〕
^?0DP >XA Advisory Committee on Diversification 经济多元化谘询委员会
3L833 zL affidavit 誓章；遗产申报誓章
zLD0RBj7p affidavit of no receipt 述明无收款的誓章
8j d;JPz@\ affiliate 联号；联营公司；附属公司
'Jt]7;04p affiliated company 附属公司；联号；联营公司
|Y$uqRdV affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#!aN{nK0 affordability 负担能力
s } UjGFP African Development Bank [AfDB] 非洲开发银行
4]G?G]lS> after-acquired property 事后取得的财产
n[ T[DCQ, after-hours dealing 市后交易
iVp, e after-tax profit 税后盈利；税后利润；税后溢利
=|M >l agency agreement 代理协议
"U!AlZ`g agency expenses 代理机构的开支
])|d"[ur= agency fee 代理费
=yr0bGy`- Agency Law 《代理法》
T]t+E'sQ agent 代理人；承销人
TD1 [ agent of company 公司代理人
]ndvt[4L agent's fee 代理人费；经纪费
? no fUD. aggregate 总计；总数；总体数字
iYDEI e aggregate amount 总款额；总额
Y
;u<GOe aggregate assets and liabilities 总体资产与负债
W3IpHV aggregate at constant price 按固定价格计算的总体数字
GNXHM*~ aggregate demand 总需求
U*( izD aggregate gross position 总持仓量
?]Pmxp
H} aggregate limit 总限额
DF1I[b=] aggregate of salaries tax 合计薪俸税
6|aKL[%6 aggregate performance 总体表现；总体业绩
_A+s) ]} aggregate supply 总体供应
UUzYbuS>&l aggregate surplus 总盈余
e\Y*F aggregate total 整体总额
#JgH}|&a$ aggregate value 总值；合计价值
]Y2RqXA* aggregated basis 合计基准
q}~3C1 aggregated net chargeable income 合计应课税入息实额
p[hZ@f(z aggregation 合并计算；合计；总和
@x"0 _Qw aggregation of incomes of husband and wife 夫妇入息合并计算
lDOCmdt@N aggregation of property 财产的总和
rs,2rSs g! agio 差价；贴水
4SlADvGl 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%PwktQm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Cnbz=z 《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》
_AQb6Nb
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.QA }u ,EN 《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》
1QLbf*zeIW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@2Z#x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BFL`!^ agreement for a settlement 授产协议
3gv|9T agreement for assignment 转让协议
0Uo\wyd agreement for sale 售卖协议；买卖协议
5Yl <h)1 agreement for sale and purchase 买卖协议
oASY7k_3 agreement for the payment of interest 支付利息协议
V'kX) $ agreement for the repayment of money 还款协议
|/09<F:L[ agreement of reinsurance 再保险协议
J3n-`k 8 Agricultural Bank of China 中国农业银行
Z&|Kki* air passenger departure tax 飞机乘客离境税
:?/cPg'D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B[V+ND'( airport tax 机场税
!P)O(i= alcohol duty 酒精税
Z?%zgqTXb alienation 让与；让渡；转让
Zr vz;p@~ alimony 生活费；赡养费
cm?\
-[cV All Ordinaries Index [AOI] 所有普通股指数
kL$!E9 all risks 全险；综合险
oW<5|FaN All Sales Record for Stock Market 《股票市场成交报告》
_tBTE%sO Allied Capital Resources Limited 新联财务有限公司
NM a}
< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@^T1XX allocation letter 拨款信件
" f "6]y allocation of fund 分配款项；预留款项
MFb9H{LA allocation of profit 利润分配；溢利分配
(CsD*U`h allocation warrant 拨款令
s (zL allotment 分配；配股
d5oIH allotment notice 股份配售通知；配股通知
f ` R/
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ch 0{+g& allowable 可获宽免；免税的
f6p-s
y> allowable business loss 可扣除的营业亏损
pov)Z):}G< allowable expenses 可扣税的支出
R: #k% }W allowance 免税额；津贴；备抵；准备金
O+]Ifm [ allowance for debts 债项的免税额
~g5[$r-u-u allowance for depreciation by wear and tear 耗损折旧免税额
^R# E:3e allowance for funeral expenses 殡殓费的免税额
@ Wd9I;hWv allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/ (iFcMT allowance for repairs and outgoings 修葺及支出方面的免税额
.
koYHq allowance to debtor 给债务人的津贴
8$0rR5 5 alteration of capital 资本更改
^-,xE>3o alternate trustee 候补受托人
[[;e)SoA amalgamation 合并
P;Ga4Q. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jpO7'ivG ambit of charges 征税范围；收费范围
q U]gj@R amended valuation 经修订的估值
Mz~M3$$9n American Commodities Exchange 美国商品交易所
PX<J&r x American Express Bank Limited 美国运通银行
)XYv}U American Stock Exchange 美国证券交易所
@Ub"5Fl4 amortization 摊销
4`!Z$kt amount due from banks 存放银行同业的款项
y uat" Pg amount due from banks abroad 存放海外银行同业的款项
OH">b6>\ amount due from holding companies 控股公司欠款
uf&myV7 amount due from local banks 存放本港银行同业的款项
DV<` K$ET amount due to banks 银行同业的存款
joiL{ amount due to banks abroad 海外银行同业的存款
{T X]\ufG amount due to holding companies 控股公司存款
ug+io mZ amount due to local banks 本港银行同业的存款
m^GJuP LW amount due to outport banks 外埠银行同业的存款
my4giC2a amount for note issue 发行纸币的款额
STxKE %l amount of bond 担保契据的款额
( 5tvfz% amount of consideration 代价款额
r[lF<2& *R amount of contribution 供款数额
<N_+=_ amount of indebtedness 负债款额
@U3Vc|
amount of principal of the loan 贷款本金额
^eR%N8Z amount of rates chargeable 应征差饷数额
dIRm q+d^ amount of share capital 股本额
"CUty"R 8 amount of sums assured 承保款额
}>VG~u8 amount of variation 变动幅度
} ^/9G17 amount of vote 拨款数额
:9$F'd\ amount payable 应付款额
Z; A`oKd amount receivable 应收款额
y5do1Z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,!7 H]4Qx analysis 分析
n#wI@W >%+ ancillary risk 附属风险
!+L/Khw/ C annual account 周年帐目；周年帐目报表；年度决算；年结
D jN|Wr)* annual accounting date 年结日期
v(EEG/~ annual allowance 每年免税额；年积金；年度津贴；年津
+YqZ (( annual balance 年度余额
:yeq(o K, annual disposable income 每年可动用收入
$+>M{fg? annual estimates 周年预算
*
v75O7l annual fee 年费
B:!W$ < annual general meeting 周年大会
=y/8 ^^ annual growth rate 年增率；每年增长率
XI22+@d6 annual long-term supplement 长期个案每年补助金
; =X P & annual pensionable emolument 可供计算退休金的年薪
K)\M5id] annual report 年报
Fl1;;F Annual Report on the Consumer Price Index 《消费物价指数年报》
't6V:X annual return 周年报表；周年申报表；每年报税表格
^V#@QPK9 Annual Return Rules 《周年报表规则》
sI K;x]Q) annual review of consumer prices 每年消费物价回顾
h\PHK C2 annual roll-forward basis 逐年延展方式
76Vl6cPu> annual salary 年薪
o9F/y=.r= annual statement 年度报表；年度决算表
%Mk0QKzUo 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
WV #%PJ annuitant 年金受益人
w0C~*fn3l annuity 年金
rxy&spX annuity contract 年金合约
Dg}
Ka7H annuity on human life 人寿年金
2EfF=Fm> antecedent debt 先前的债项
x}Aw)QCh+r ante-dated cheque 倒填日期支票
R0L&*Bjm anticipated expenditure 预期开支
]Yvga!S"C anticipated net profit 预期纯利
DXa- rk8 anticipated revenue 预期收入
.] sf0S! anti-inflation measure 反通货膨胀措施
t$A%*J BKm anti-inflationary stance 反通货膨胀立场
U)o$WH.b apparent deficit 表面赤字
RW }"2 apparent financial solvency 表面偿债能力
bIEhgi H apparent partner 表面合伙人
ngat0'oa application for personal assessment 个人入息课税申请书
T9u <p=p application of fund 资金应用
V 2i@.@$j application to release as liquidator and to destruct the books of accounts and documents
< ]b7ZF] 申请免除清盘人职务及毁灭帐簿与文件
aOiR l, appointed actuary 委任精算师
Ldl 5zc appointed auditor 委任核数师；委任审计师
,iv|Pq $! appointed trustee 委任的受托人
2w-51tqm appointer 委任人
{FG| \nPw apportioned pro rata 按比例分摊
st k9Ah apportionment 分配；分摊
N~NQ6:R [ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Tp9- niW apportionment formula 分摊方程式
CBD6b l|A apportionment of estate duty 遗产税的分摊
L[20m (6? appraisal 估价；评估
zA !0l*H appreciable growth 可观增长
A^2Uzmzl? appreciable impact 显着影响
' ^F Gc appreciable increase 可观增长
/M*a,o appreciation 增值；升值
u*# ZXW appreciation against other currencies 相对其他货币升值
S:x?6IDPC^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I W% |G appreciation tax 增值税
e4z1`YLsG appropriation 拨款；拨用；拨付
9gEssTkts appropriation account 拨款帐目
W!"}E%zx Appropriation Bill 拨款法案
eU N"w,@y appropriation-in-aid system 补助拨款办法
o)[2@fRC( approved assets 核准资产
{M?vBg R\B approved basket stock 认可一篮子证券
$8'O approved budget 核准预算
"n=vN<8(o approved charitable donation 认可慈善捐款
Q lHd,w approved charitable institution 认可慈善机构
E gDQ+(
- approved currency 核准货币；认可货币
m/@<c'i approved estimates 核准预算
&%_& 8DkG approved estimates of expenditure 核准开支预算
vUnR i=:| approved overseas insurer 核准海外保险人
jh.@ - approved overseas trust company 核准海外信托公司
u]ZqOJXxu approved pooled investment fund 核准汇集投资基金
a+9 *@z2 approved provident fund scheme 认可公积金计划
bC3 F approved provision 核准拨款
6O22P?v approved redeemable share 核准可赎回股份
4j!]:r a approved regional stock 认可地区性证券
mnID3=JF approved retirement scheme 认可退休金计划
rX; Ys2vQ* approved subordinated loan 核准附属贷款
bI y sl arbitrage 套戥；套汇；套利
fI7j):h; arbitrageur 套戥者；套汇者
wV)}a5+ arbitrary amount 临时款项
3tmdi 3s arrangement 措施；安排；协定
w Hem5 E arrears 欠款
zP;cTF(C arrears of pay 欠付薪酬
[*Z`Kc arrears of revenue 逾期未收税款；逾期未收的帐项
BnM4T~reOF articles of association 组织章程；组织细则；组织章程细则
/2 m?15c+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~Wp Gf, ascertainment of profit 确定利润
N<L`c/ "Asia Clear" “亚洲结算系统”
rO:u6."_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vw)7 !/# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y=T'WNaL)0 Asian Development Fund [ADF] 亚洲发展基金
Z^9/v Asian dollar bond 亚洲美元债券
)kJH5/ Asian dollar market 亚洲美元市场
?~QIALA Asian dollar rate 亚洲美元利率
L}yyaM) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s ncIqsZ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c=6Q%S asked price 沽盘；喊价；索价；卖方报价
'>v^6i S assessable income 应评税入息
Z h/Uu6 assessable loss 应评税亏损
gLSA!#[ h assessable profit 应评税利润
}N*>Q R5K assessable value 应评税值
T`9-VX;` assessed profit 估定利润
P=5NKg assessed value 经评估价值
o."rxd assessment 评税；评定；估价；评税单
2 /y}a#s assessment number 评税编号；估价编号
p Au72O? assessment of additional tax 补加税评税
jb /8?7 assessment of performance 业绩评估；实绩评价
0~ & " Assessor 评税主任
j4R 4H; asset price bubbles 资产价格泡沫
'lS `s( asset-backed securities 具资产保证的证券
cW``M.d'F assets accretion 资产增值
L z\UZeq assets and liabilities 资产与负债
]/T -t1D assets betterment statement 资产递增表；资产改进表
LjdYsai- assets lending 实物放款；有抵押贷款
Y1dVM]l assets of the company passing on the death 死者去世时转移的公司资产
^I] {7$6^ assets pledged as security for liabilities 用作负债抵押的资产
I|/'D s: assets portfolio 资产投资组合
5v^L9!`@%v assets price 资产价格
= c~I
. assets quality 资产质素
OSzjK7: assets realization 资产变现
/dDzZ%/@ assets refinancing arrangement 资产再集资安排
y@wF_WX2 assets securitization 资产证券化
jLcHY-P0V assets situated outside Hong Kong 在香港以外地方的资产
QT#6'>&7-b assets stripping 削减资产；拆卖资产
<SVmOmJ-K assets value 资产值
<3hA! $o~ assignee 承让人
j K8'T_Pah assignment 转让；转让书；转让契
*wi}>_\ assignment of interest 权益转让
l
oq vi assignment of letters patent and trade mark 专利证书及商标转让
' 9J|=z9. assignment of property 物业转让；物业转让书
4(vyp.f assignment right 转让权
;T ZGC).6 assignor 转让人
s%;<O:x8o associate 有联系的人；有关连人士；相联者；合伙人；联系人
A6ewdT?>, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`eRLc}aP2 associate member 附属会员
oj}" H>tTp associated body corporate 相联法人团体
) qPSD2h associated company 相联公司；联属公司
4x'AC%&Qi associated corporation 相联法团
J?P]EQU Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~_ !ts{[E 公认会计师公会〔英国〕
7SI)1_%G Association of Futures Exchange Brokers 香港期货经纪协会
#B\=Aa`* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]Qi,j#X association of underwriters 承保人组织
wVi%oSfM assumption of control 接管
z^s ST assurance 担保；保险；转易；转易书
v5T9Y-{` assurance of interest 权益的转易
N_C_O $j at 19XX price 按一九ＸＸ年价格计算
1a9w(X at a discount 按赔价计算；按贴水价格计算；打折扣
Kla:e[{ at a premium 按溢价计算；按升水价格计算
Q :S\0cI0 at call 通知付款；按通知
0 15Owi at constant market price 按固定市价计算
^i<}] c_|f at constant price 按固定价格计算
Z|^MGyn at cost 按成本计算
Jm![W8L at current market price 按当时市价计算；按现时市价计算
A|< ; at current price 按当时价格计算；按现时价格计算
p
q-!WQ at factor cost 按要素成本计算；按生产要素成本计算
; .Zh,cU at money-of-the-day price 按付款当日价格计算
DY> <qk at or better 按指定或较佳价位〔买卖指令〕
R'EW7}& at par 按面值计算；平价
KR3-Hb4 at sight 见票即付
j%M @# at the close 按收市盘
tE!'dpG5) at the opening 按开市盘
- s|t^ attestation 见证；见证条款
@;9()ad at-the-money option 平价期权
.]Ybp2`"U attorney 受权人；受托代表人
MOV =n 75 attornment 新拥有人承认书
",W f uz attributable profit 可归属利润
0]a1 5 attributable share value 可归属股份价值
i=Kvz4h Auckland Stock Exchange 奥克兰证券交易所
a!.!2a&t auction 拍卖
Y}/jR6hK auctioneer 拍卖商
5X ;?I/9 audit 审计；核数
z\[(g Audit Commission 审计署
;a{r Wz1Wm Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n.;3X 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〕
| ' @[N, audit review 帐目审查
-HT L 5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/s-d? audited account 审计帐目；经审计的帐目
9}whWh audited annual account 经审计的周年帐目
t/Z!O
z6ZE audited balance sheet 经审计的资产负债表
{gIEZ{ auditor 核数师；核数主任；审计师
A}eOR=E auditor's certificate 核数师证明书；审计师证明书
6 ZHv,e`? auditor's report 核数师报告；审计师报告
7s N0`7 Aussie bond 澳元债券
jmPp-} tS7 austerity budget 紧缩预算
[Ye5Y? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/a%KS3>V* Australia All Ordinaries Index 澳洲所有普通股票指数
Qy%x L9 Australian Dollar [AUD] 澳元
;7
"Y?* { Australian Options Market 澳大利亚期权市场
^=#!D[xj> Australian Securities Commission 澳洲证券事务监察委员会
Rc%PZ}es Australian Society of Certified Practising Accountants 澳洲执业会计师公会
MVuP
|&:n Australian Stock Exchange 澳大利亚证券交易所
% 9YA^ri Austrian Schilling [ATS] 奥地利先令
7n> |D^ authentication 认证；鉴证
QZYM9a > authority to purchase 委托购买证；委购书
J<-Fua^ authorization 认可；核准；授权；授权书
\"bLE0~ authorization by direction 指示授权
/ ~"AG l. authorization by instruction 指令授权
`L">"V`$Bj authorization by warrant 令状授权
2E([#Pzb authorization of unit trust 单位信托的认可
q\G{]dz?R authorized agent 指定代理人
,"C&v~ authorized capital 法定资本
" V/k<HRw authorized clerk 出市员
tQCj)Ms 'X authorized dealer 认可交易商
bF7`] 83 authorized financial institution 认可财务机构
ep`/:iY W authorized fund 认可基金
0 Sz/c+ 6 authorized fund house 获授权的基金公司；认可基金公司
zlN+edgY#, authorized institution 认可机构
fIlIH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t3M0L a& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@hBx, `H^ authorized insurer 获授权保险人；获认可承保人
OT"lP(, authorized investment 特准投资项目
(F_7%!g1d authorized person 获授权人
"vvFq ,c authorized representative 获授权代表
?/ ^VOj4& authorized share capital 法定股本
i|[S5QXCh automated quotation system 自动报价系统
[ y$j9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r6<ArX$Yl 自动交易系统〔香港期货交易所有限公司〕
M`q#,Y?3^I automatic adjustment mechanism 自动调整机制
8Q +TE; automatic adjustment system 自动调整系统
u'{sB5 _ H Automatic Clearing House 自动票据交换所
CVi<~7Am\ automatic exchange rates accumulation system 自动化汇率累集系统
rHR5,N: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N/`g?B[ automatic teller machine [ATM] 自动柜员机
t a2 z autopay 自动转帐
#NSaY +V available assets 可用资产
UYl JO{|a available fiscal reserve 现存财政储备
FUH *]U available profit 可用利润
fdvi}SS8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
69 [w/\ average 平均；平均数；海损
>2*6qx> V average basic salary 平均基本薪金
ye9QTK6$, average consumer expenditure 平均消费开支；一般消费开支
\q|e8k4p average cost 平均成本
%_ cg|yy average cost of land production 增辟土地平均成本
I]s:Ev [~ average daily turnover 平均每日成交额
}P7xdQ6 average daily wage rate 平均每日工资率
\0xzBs1! average expenditure pattern 平均开支模式
h%4 ~0 average growth rate 平均增长率
ntd
":BKi average net fixed assets 固定资产平均净值
D}3cW2!9 average of relatives 相对价格平均数
`1DU b7< average price 平均价格
T749@! v`z average propensity to consume 平均消费倾向；一般消费倾向
axt6u)4%7: average propensity to save 平均储蓄倾向；一般储蓄倾向
Au%Wrk3j average rate 平均率
.f [\G*
average revenue 平均收入；平均收益
KX&Od@cQ$ average stock 平均库存；平均存货
K .c6Rg average yearly rent 平均年租
3RG/X avoidance of double taxation 避免双重课税
L8%=k%H(1 avoidance of tax 避税
