A:
:f;|^(]" A share Ａ股；甲类股份
+E4 _^ abatement of tax 减税；减扣免税额
K<GC P2 ABN AMRO Bank N.V. 荷兰银行
e$=|-J z above-the-line expenditure 线上项目支出；经常预算支出
J?'!8,R X above-the-line receipt 线上项目收入；经常预算收入
X)m2{@v D ABSA Asia Limited 南非联合亚洲有限公司
{'!~j !1'j absolute change 绝对数值变更
h#
8b # absolute expenditure 实际开支
ty> O}9% absolute guideline figure 绝对准则数字
YP l{5 = absolute interest 绝对权益
x{$NstGB absolute order of discharge 绝对破产解除令
c&&UT-Z absolute profit margin 绝对利润幅度
#Gx@\BE{ absolute value 实值；绝对值
9"S3A EI absolutely vested interest 绝对既得权益
'! (`? absorbed cost 已吸收成本；已分摊成本
k
W ,|> absorption 吸收；分摊；合并
v0=~PN~E absorption rate 吸收率；摊配率；分摊率
,dBI=D' ACB Finance Limited 亚洲商业财务有限公司
m='OnTeOE acceptable form of reciprocity 合理的互惠条件
l<0V0R( acceptable rate 适当利率；适当汇率
> R=YF* t acceptance agreement 承兑协议
zdCt#=QV?R acceptance for honour 参加承兑
Z a w + acceptor 承兑人；接受人；受票人
X!Q"p$D4( acceptor for honour 参加承兑人
h 8s*FI accident insurance 意外保险
u2QJDLMJv Accident Insurance Association of Hong Kong 香港意外保险公会
J++D\x#@ accident insurance scheme 意外保险计划
)Pq.kn{Sp accident year basis 意外年度基准
K4BMa]/U accommodation 通融；贷款
X*KT=q^?n accommodation bill 通融票据；空头票据
|4vk @0 L accommodation party 汇票代发人
P; O x| account balance 帐户余额；帐户结余
WlUE&=|Oz2 account book 帐簿
#Z : r account collected in advance 预收款项
I /g]9
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6F2}|c account of after-acquired property 事后取得的财产报告
rQJoaP+\q account of defaulter 拖欠帐目
o=ex{g( 3 account payable 应付帐款
k:sh:G+=$d account payee only [A/C payee only] 只可转帐；存入收款人帐户
J3=jC5=J4 account receivable 应收帐款
R )/w
account receivable report 应收帐款报表
+dfSCs account statement 结单；帐单；会计财务报表
sC>8[Jatd account title 帐户名称；会计科目
2 E^ P=jU` accountant's report 会计师报告
lgl/|
^ Uw Accountant's Report Rules 会计师报告规则
;XT$rtuX accounting and auditing procedure 会计与审计程序；会计与核数程序
d9s "y?8 Accounting Arrangements 《会计安排》
_
0-YsD accounting basis 会计基础
tBrVg<]t accounting by Official Receiver 破产管理署署长呈交的帐目
F~EriO Accounting Circular 《会计通告》
k.%F! sK accounting class 会计类别
m`Z4#_s2 accounting date 记帐日期；会计结算日期
8Xr"4;}f+ accounting for money 款项核算
C}CX n X Accounting Officer 会计主任
R##O9BSI8Z accounting period 会计报告期；会计期
y03l_E, accounting policy 会计政策；会计方针
HM/ q B^ accounting practice 会计惯例
;\ h'A(
accounting principle 会计准则
8g\.1<~ accounting record 会计记录
_>s.V`N' accounting report 会计报告
A b`G b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#ed]zI9O Accounting Society of China 中国会计学会
6*$N@>8& accounting statement 会计报表
_wIAr accounting system 会计制度；会计系统
fw<'ygd accounting transaction 会计事项；帐务交易
^#+9v accounting treatment 会计处理
/=%4gWtr accounting year 会计年度
>|<6s],v accretion 增值；添加
J{H475GqiT accrual 应计项目；应累算数目
gb-n~m[y accrual basis 应计制；权责发生制
a`}-^;}SW accrual basis accounting 应计制会计；权责发生制会计
!T}`h' accrue 应累算；应计
7r>^_ aW accrued benefit 应累算利益
Ex<loVIrP$ accrued charges 应计费用
I8m(p+Z= accrued cumulative preference share dividend 应累算的累积优先股股息
/Mv'fich( accrued expenses 应累算费用
m{~ r6@ accrued interest payable 应付利息；应计未付利息
YV+e];s accrued interest receivable 应收利息；应计未收利息
B6BOy~B0 accrued right 累算权益
QFMS] accruing profit 应累算的利润
b+kb7 accumulated fiscal reserve 累积财政储备
X:YxsZQ 5Y accumulated profit 累积利润；滚存溢利
Z=#!FZ{ accumulated reserve 累积储备
"QMHY\C accumulation of surplus income 累积收益盈余
Epx.0TA= t acquired assets 既得资产
t;'__">:q acquisition 收购；购置；取得
_ v-sb(*
J acquisition cost 购置成本
YPN|qn( acquisition expenses 购置费用
`|gCbs 95 acquisition of 100% interest 收购全部股权
M` bK acquisition of control 取得控制权
ak%8|'} acquisition of fixed assets 购置固定资产
Q,scjt[ acquisition of shell “买壳”
Q?~l =}2 acquisition price 收购价
~! @a act of God 天灾
W*P/~U= acting partner 执事合伙人
,\VNs'j active market 买卖活跃的市场；交投畅旺的市场；旺市
3 Tt8#B active partner 积极参与的合伙人
k7j;'6 active trading 交投活跃
s;>jy/o0 s actual circulation 实际流通
, =#'?>Kq actual cost 实际成本
Ox58L>:0m actual expenditure 实际开支；实际支出
EM"YjC)F actual income 实际入息；实际收入；实际收益
# 6JG#!W actual market 现货市场
/gxwp:&lY actual price 现货价；实际价格
Zvc{o8^z actual profit 实际利润
\hg12],#:@ actual quotation 实盘；实际价位；实际报价
cEe>Lyt actual year basis 按实际年度计算
! aL L|}S actuals 实货
T7[ItLZ actuarial investigation 精算调查
4]Krx
m`8 actuarial principle 精算原则
C@xh$(y actuarial report 精算师报告
86[T BX5' Actuarial Society of Hong Kong 香港精算学会
g1Aq;Ah / actuarial valuation 精算师估值
`Do-!G+W actuary 精算师
<MoWS9s!yb ad referendum agreement 暂定协议；有待覆核的协定
|',Gy\Sj ad valorem duty 从价税；按值征税
B7cXbUAQs ad valorem duty system 从价税制
WO|#`HM2 ad valorem fee 从价费
a4c~ThbI ad valorem tariff 从价关税
l/Sb JrM* additional allowance 额外免税额
Kpg]b"9.R additional amount for unexpired risk 未过期风险的额外款额
|@Bl?Bs+ additional assessable profit 补加应评税利润
'En 6h" { additional assessment 补加评税
t'^/}=c- additional commitment 额外承担
1D 6iJ additional commitment vote 额外承担拨款
u\50,N9Wp{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
> xT8[ additional dependent parent allowance 供养父母额外免税额
-e30! A additional provision 额外拨款
tv5SQ+AI3
additional stamp duty 附加印花税
L.>`;`dmY additional tax 补加税罚款；补加税款
ZZ#S\* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
g^=p)h3 adjudged bankrupt 被裁定破产
p9 %7h. adjudicated bankrupt 裁定破产人
='a$>JVJ5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
XSXS;Fh) adjudication of bankruptcy 裁定破产；宣告破产
E NygD adjudication of insolvency 裁定无力偿还债务
66 v6do7 adjusted actual 经调整的实数；调整后的实数
/mmC qP adjusted current assets 经调整的流动资产；调整后的流动资产
|[ 8&5[); adjusted figure 经调整的数字；调整后的数额
"Q ^Ck7 adjusted liabilities 经调整的负债；调整后的负债
'(;`t1V8k adjusted loss 经调整的亏损；调整后的亏损
h60*=+vdJ 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
S_WYU&8 adjusted profit 经调整的利润；调整后的利润
Mc9% s$MT adjusted surplus 经调整的盈余额；调整后的盈余额
c{z QX0 adjusted value 经调整的价值；调整后的价值
>a[)F adjustment 调整；修订；理算〔保险〕
+Ibcc8Qud adjustment centre 调剂中心
L9"V$MO adjustment lag 调整过程的时间差距；调整时差
5Osx__6 $t adjustment mechanism 调整机制
-|T.APxB adjustment of loss 亏损调整
SO9j/ adjustment process 调整过程；调整程序
2ACN5lyUS adjustment range 调整幅度
L'.7V ~b{ administered exchange rate 受管制汇率
I6~.sTl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=
oQ-I administration expenses 行政费用
Y`w+?}(M administration fee 手续费；行政费
_uID3N% administration in bankruptcy 破产管理
{U>B\D administration order 遗产管理令
qy"#XbBeV administrator 管理人；遗产管理人
nK T\ /}d administrator of the estate 遗产管理人
l@%MS\{ admission of debt 债项承认书
YRqIC -_ admission of proof 接纳债权证明
}O-|b#Q advance 放贷款项；垫付款项；预支款项；预付款项
`J#(ffo- advance account 暂支帐目；预付款帐户
DR;rK[f advance compensation 预付补偿金
NZ7g}+GTG advance from shareholder 股东垫款
O$+ 0 . advance pending reimbursement 预支以待日后付还
O)n"a\LD advanced economy 先进经济体系
eNR>W>;' advancement 预付；预付财产
`;L>[\Xi advances warrant 垫款令
JdF;*`_7*
advancing 贷出
ycTX\.KV adverse balance 逆差
> X<pzD3u adverse exchange 逆汇
rLtB^?A z advertisement addressed to shareholders 在报章刊登的致股东通告
,E<(K8 advice for collection 托收通知书
R_`i=>Z- advice of drawing 提款通知书；汇票通知书
:2vk
vLM advice of payment 付款通知
zuwlVn Advisory Committee [Securities and Futures Commission]
qS:h v&~ 谘询委员会〔证券及期货事务监察委员会〕
A}W) La\
Advisory Committee on Diversification 经济多元化谘询委员会
!RN (/ &%y affidavit 誓章；遗产申报誓章
j#rjYiYKy affidavit of no receipt 述明无收款的誓章
/I(IT=kp affiliate 联号；联营公司；附属公司
Y j;KKgk affiliated company 附属公司；联号；联营公司
~dg7c{o5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D6f ry\ affordability 负担能力
>{C=\F#*L African Development Bank [AfDB] 非洲开发银行
JH C 6l after-acquired property 事后取得的财产
7 .`Fe g. after-hours dealing 市后交易
]3nka$wA* after-tax profit 税后盈利；税后利润；税后溢利
.5 Sw agency agreement 代理协议
tNj-~ r agency expenses 代理机构的开支
mII7p Lb Q agency fee 代理费
..'k+0u^ Agency Law 《代理法》
ck s53/Z agent 代理人；承销人
rl"$6{Z} agent of company 公司代理人
$dIu${lu agent's fee 代理人费；经纪费
>MwjUq aggregate 总计；总数；总体数字
78T9" CS aggregate amount 总款额；总额
lV <2+Is aggregate assets and liabilities 总体资产与负债
LQ(z~M0B aggregate at constant price 按固定价格计算的总体数字
9%T~^V%T7 aggregate demand 总需求
}coSMTMv6 aggregate gross position 总持仓量
ra2sYH1wr aggregate limit 总限额
l+`f\ }, aggregate of salaries tax 合计薪俸税
<pyLWmO aggregate performance 总体表现；总体业绩
Y">m g=B aggregate supply 总体供应
1j"_@?H[ aggregate surplus 总盈余
&3 ~l Za;D aggregate total 整体总额
: .Y aggregate value 总值；合计价值
iZm#
"}VG aggregated basis 合计基准
4LO4SYW7 aggregated net chargeable income 合计应课税入息实额
HtY0=r aggregation 合并计算；合计；总和
)lh48Ag0t; aggregation of incomes of husband and wife 夫妇入息合并计算
}ya@*jH aggregation of property 财产的总和
5 G
@ agio 差价；贴水
s F-{ ( 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》
P&I%!'<
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A@M%}h 《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》
4j+FDc` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_sLSl; /t 《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》
JWQd/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5yBaxw` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3*INDD= agreement for a settlement 授产协议
"pUqYMB2i agreement for assignment 转让协议
xgeDfp F' agreement for sale 售卖协议；买卖协议
4u0\|e@a agreement for sale and purchase 买卖协议
NEp
)V' agreement for the payment of interest 支付利息协议
z 3((L agreement for the repayment of money 还款协议
PY.4J4nn| agreement of reinsurance 再保险协议
CWKN0HB Agricultural Bank of China 中国农业银行
^K[WFi N} air passenger departure tax 飞机乘客离境税
k+qxx5 { Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
F9h'.{@d airport tax 机场税
J5Pi"U$FkY alcohol duty 酒精税
&ed&2t`Y alienation 让与；让渡；转让
bT93R8yp alimony 生活费；赡养费
' b?' u All Ordinaries Index [AOI] 所有普通股指数
Em6P6D>S>, all risks 全险；综合险
vl}fC@%WRI All Sales Record for Stock Market 《股票市场成交报告》
DpA"5RV Allied Capital Resources Limited 新联财务有限公司
}7L o}} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d6RO2^ allocation letter 拨款信件
n`v;S>aT allocation of fund 分配款项；预留款项
a*
2*aH7 allocation of profit 利润分配；溢利分配
j`H5S allocation warrant 拨款令
e
* 9 c33 allotment 分配；配股
*49({TD6` allotment notice 股份配售通知；配股通知
{9mXJu$cc allotment of shares 股份分配
V/N:Of:\R allowable 可获宽免；免税的
lSW6\jX allowable business loss 可扣除的营业亏损
F"I{_yleq' allowable expenses 可扣税的支出
-O&u;kh4g allowance 免税额；津贴；备抵；准备金
V%|CCrR allowance for debts 债项的免税额
<d*;d3gm allowance for depreciation by wear and tear 耗损折旧免税额
&ZyZmB allowance for funeral expenses 殡殓费的免税额
8n V#\J9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
x&^>| 'H allowance for repairs and outgoings 修葺及支出方面的免税额
*,x -}%X allowance to debtor 给债务人的津贴
d;:H#F+ ( alteration of capital 资本更改
7 tZvz `\ alternate trustee 候补受托人
1VXyn \ amalgamation 合并
+,8j]<wpo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b\
P6,s'( ambit of charges 征税范围；收费范围
F R57F(31 amended valuation 经修订的估值
@$:T]N3m American Commodities Exchange 美国商品交易所
cpY'::5.% American Express Bank Limited 美国运通银行
+O]jklS4H American Stock Exchange 美国证券交易所
WRdBL5 amortization 摊销
$~^Y4 }
m amount due from banks 存放银行同业的款项
<t~RGn3 amount due from banks abroad 存放海外银行同业的款项
k 'CM^ ,F& amount due from holding companies 控股公司欠款
P
}BU7`8 amount due from local banks 存放本港银行同业的款项
fC4#b?Q amount due to banks 银行同业的存款
.@5Ro D[ o amount due to banks abroad 海外银行同业的存款
\+9~\eeXb amount due to holding companies 控股公司存款
Ire+r
"am amount due to local banks 本港银行同业的存款
xbTvv>'U amount due to outport banks 外埠银行同业的存款
B m e_# amount for note issue 发行纸币的款额
?v5OUmFM amount of bond 担保契据的款额
OCX>LK!K amount of consideration 代价款额
YZ0y_it) amount of contribution 供款数额
\Ei(HmEU amount of indebtedness 负债款额
bY@ S[ amount of principal of the loan 贷款本金额
;~^9$Z@%Q amount of rates chargeable 应征差饷数额
BI|BfO%F$j amount of share capital 股本额
1K&_t amount of sums assured 承保款额
N'5AU ( amount of variation 变动幅度
@gc|Z]CV amount of vote 拨款数额
j Z6]G{ amount payable 应付款额
MJyz0.9 c amount receivable 应收款额
{?+dVLa^; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E \_Wpk analysis 分析
Q:v9 C ^7 ancillary risk 附属风险
NT1"?Thx| annual account 周年帐目；周年帐目报表；年度决算；年结
isF
jJPe annual accounting date 年结日期
g %ZKn annual allowance 每年免税额；年积金；年度津贴；年津
bjq+x: > annual balance 年度余额
\h{M\bSIEa annual disposable income 每年可动用收入
@n NhW annual estimates 周年预算
M9PzA'}4W6 annual fee 年费
Id(wY$C&> annual general meeting 周年大会
HNMVs]/e annual growth rate 年增率；每年增长率
P&g.%8b~84 annual long-term supplement 长期个案每年补助金
n1E^8[~ ' annual pensionable emolument 可供计算退休金的年薪
^7p>p8 annual report 年报
3Yb2p !o Annual Report on the Consumer Price Index 《消费物价指数年报》
.dE2,9{Z annual return 周年报表；周年申报表；每年报税表格
s{Wj&.)M Annual Return Rules 《周年报表规则》
I\y=uC annual review of consumer prices 每年消费物价回顾
{hR M=f7 annual roll-forward basis 逐年延展方式
9im<J' annual salary 年薪
USDqh437 annual statement 年度报表；年度决算表
o6b\
w 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
f3E%0cg annuitant 年金受益人
> Nho`m( annuity 年金
VV%Q "0 \ annuity contract 年金合约
MYk%p ' annuity on human life 人寿年金
Nn:>c< [ antecedent debt 先前的债项
:~PzTUz ante-dated cheque 倒填日期支票
cD 5^mxd% anticipated expenditure 预期开支
|to| kU anticipated net profit 预期纯利
I_aS C 4 anticipated revenue 预期收入
gX'nFGqud anti-inflation measure 反通货膨胀措施
5 0KB:1(g anti-inflationary stance 反通货膨胀立场
OS{j 5o apparent deficit 表面赤字
&pk&8_=f apparent financial solvency 表面偿债能力
-~HyzX\cZB apparent partner 表面合伙人
bMjE@ S& application for personal assessment 个人入息课税申请书
cs\/6gSCo application of fund 资金应用
FV];od&c application to release as liquidator and to destruct the books of accounts and documents
F Cp\w1+ 申请免除清盘人职务及毁灭帐簿与文件
wJ}9(>id* appointed actuary 委任精算师
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+b. appointed auditor 委任核数师；委任审计师
p]^?4 appointed trustee 委任的受托人
97L|IZ s) appointer 委任人
O9 / 7?"l" apportioned pro rata 按比例分摊
]ysEj3 apportionment 分配；分摊
jWE?$r" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sfUKH;xC apportionment formula 分摊方程式
oBpoZ @[Z apportionment of estate duty 遗产税的分摊
I `I+7~t appraisal 估价；评估
$TK<~3` appreciable growth 可观增长
? 3'O appreciable impact 显着影响
W&'[Xj appreciable increase 可观增长
Up*.z\|'y appreciation 增值；升值
MmL)CT appreciation against other currencies 相对其他货币升值
m .':5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uB*Y}"Fn appreciation tax 增值税
),%(A~\ appropriation 拨款；拨用；拨付
S +mM S appropriation account 拨款帐目
P)k!#* Appropriation Bill 拨款法案
loR,f&80=O appropriation-in-aid system 补助拨款办法
-V\$oVS0S approved assets 核准资产
J sY| Fv approved basket stock 认可一篮子证券
!o{>[ approved budget 核准预算
(;(P3 h approved charitable donation 认可慈善捐款
Kc,=J?Ob approved charitable institution 认可慈善机构
{ g@?\ approved currency 核准货币；认可货币
wusj;v4C4M approved estimates 核准预算
QGkMT +A approved estimates of expenditure 核准开支预算
PQJI~u9te} approved overseas insurer 核准海外保险人
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R- approved overseas trust company 核准海外信托公司
na) -' approved pooled investment fund 核准汇集投资基金
G Ch]5\ approved provident fund scheme 认可公积金计划
- &UP[Mq approved provision 核准拨款
[ ]#>r
k~ approved redeemable share 核准可赎回股份
kbcqU E approved regional stock 认可地区性证券
m R|;}u;d approved retirement scheme 认可退休金计划
%j7HIxZh approved subordinated loan 核准附属贷款
jVxX! V arbitrage 套戥；套汇；套利
lq[o2\ arbitrageur 套戥者；套汇者
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F arbitrary amount 临时款项
lBN1OL[N arrangement 措施；安排；协定
\YN(rD- arrears 欠款
WA1h|:Z arrears of pay 欠付薪酬
w1 5Qqh lK arrears of revenue 逾期未收税款；逾期未收的帐项
:IB@@5r1 articles of association 组织章程；组织细则；组织章程细则
9=FqI50{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NB @TyU ascertainment of profit 确定利润
#eZm)KFQg "Asia Clear" “亚洲结算系统”
[i 7^a/ e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{%! >0@7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$?FA7=_ Asian Development Fund [ADF] 亚洲发展基金
&'{?Y;A Asian dollar bond 亚洲美元债券
}r _d{nhi Asian dollar market 亚洲美元市场
SAUfA5|e Asian dollar rate 亚洲美元利率
W}0cM9 g Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~REP@!\r^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=o? Q0 asked price 沽盘；喊价；索价；卖方报价
mQiVTIP3[O assessable income 应评税入息
]?"1FSu-8r assessable loss 应评税亏损
+.Cx.Nf( assessable profit 应评税利润
S`?L\R.: assessable value 应评税值
6U!zc]> assessed profit 估定利润
^U@-Dp,k+ assessed value 经评估价值
Mb
+ assessment 评税；评定；估价；评税单
q8-*3K assessment number 评税编号；估价编号
//O9} - assessment of additional tax 补加税评税
3Y6W)$ Q assessment of performance 业绩评估；实绩评价
o
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W% Assessor 评税主任
x4 .Y&Wq# asset price bubbles 资产价格泡沫
G0^,@jF?b asset-backed securities 具资产保证的证券
nbf w7u assets accretion 资产增值
1:Dm, d; assets and liabilities 资产与负债
48p< ~#<W\ assets betterment statement 资产递增表；资产改进表
8-clL \bm assets lending 实物放款；有抵押贷款
Uk0Fo(HY assets of the company passing on the death 死者去世时转移的公司资产
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dJ4 assets pledged as security for liabilities 用作负债抵押的资产
+ia N[F$ assets portfolio 资产投资组合
{%PgR){qR assets price 资产价格
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J!o[ assets quality 资产质素
|tua*zEsS assets realization 资产变现
2z+-vT% assets refinancing arrangement 资产再集资安排
\7elqX`.yY assets securitization 资产证券化
fk! P# assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
'|~L9t assets value 资产值
Y VT\@+C' assignee 承让人
%!HBP Lk assignment 转让；转让书；转让契
4Y!_tZ> assignment of interest 权益转让
;G\RGU~ assignment of letters patent and trade mark 专利证书及商标转让
-Nu Rf# assignment of property 物业转让；物业转让书
*<rBV`AP assignment right 转让权
n `Ry ! assignor 转让人
UX!)\5- associate 有联系的人；有关连人士；相联者；合伙人；联系人
zmdu\:_X9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Hs>|-iDs( associate member 附属会员
9 %MHIY5 associated body corporate 相联法人团体
S#g=;hD associated company 相联公司；联属公司
){S/h<4m associated corporation 相联法团
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(U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>?yxig:_ 公认会计师公会〔英国〕
9 U!-Zn! Association of Futures Exchange Brokers 香港期货经纪协会
/~nPP C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?VaAVxd29 association of underwriters 承保人组织
8*[Q{:'. assumption of control 接管
+w(>UBy- assurance 担保；保险；转易；转易书
aH(B}wh{ assurance of interest 权益的转易
i<>zN^zn at 19XX price 按一九ＸＸ年价格计算
tJgo% P1 at a discount 按赔价计算；按贴水价格计算；打折扣
@Q#<-/ at a premium 按溢价计算；按升水价格计算
tuWJj^ at call 通知付款；按通知
9X%H $>s at constant market price 按固定市价计算
SRfnT?u6 at constant price 按固定价格计算
>ngP\&\ at cost 按成本计算
V3] Z~@ at current market price 按当时市价计算；按现时市价计算
R3\o LT4 at current price 按当时价格计算；按现时价格计算
a-(O AzQ_ at factor cost 按要素成本计算；按生产要素成本计算
HAOl&\)7"_ at money-of-the-day price 按付款当日价格计算
v==]v2 - at or better 按指定或较佳价位〔买卖指令〕
S{. G=O at par 按面值计算；平价
u U;]/ at sight 见票即付
+,$ SZ O] at the close 按收市盘
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.Fek5 at the opening 按开市盘
W]l&mr attestation 见证；见证条款
),53(=/hl at-the-money option 平价期权
D @bnm
s attorney 受权人；受托代表人
i *9 Bu; attornment 新拥有人承认书
SZ )AO8& attributable profit 可归属利润
Qe,aIh attributable share value 可归属股份价值
6'YsSde". Auckland Stock Exchange 奥克兰证券交易所
NKJ+DD:' auction 拍卖
a
]~Yi.H auctioneer 拍卖商
p;k7\7 audit 审计；核数
fRT4,; Audit Commission 审计署
N-cLp}D}WB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|y}iOI 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〕
$CgR~D2G audit review 帐目审查
i<ug("/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<f+ 9wuZ audited account 审计帐目；经审计的帐目
1NI%J B audited annual account 经审计的周年帐目
#eKg!]4-R audited balance sheet 经审计的资产负债表
?r"QJa> auditor 核数师；核数主任；审计师
6Rcl HU auditor's certificate 核数师证明书；审计师证明书
BGO!c [- auditor's report 核数师报告；审计师报告
C!%\cy%Xj Aussie bond 澳元债券
20Rj
Rd austerity budget 紧缩预算
r'5~4'o$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,y%4Qv G7a Australia All Ordinaries Index 澳洲所有普通股票指数
:K]&rGi, Australian Dollar [AUD] 澳元
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4,~ Australian Options Market 澳大利亚期权市场
\u@*FTS Australian Securities Commission 澳洲证券事务监察委员会
-YD+x PD Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b?Zt3# Australian Stock Exchange 澳大利亚证券交易所
M,V~oc 5 Austrian Schilling [ATS] 奥地利先令
Fu;\t 0 authentication 认证；鉴证
7%g8& d authority to purchase 委托购买证；委购书
B>=NE.ulUL authorization 认可；核准；授权；授权书
x;;
= +)Gg authorization by direction 指示授权
_t'S<jTI authorization by instruction 指令授权
qS.TVNZ authorization by warrant 令状授权
34e > R?J authorization of unit trust 单位信托的认可
:l/?cV; authorized agent 指定代理人
g(`m#&P>G authorized capital 法定资本
Q^c)T>OAI authorized clerk 出市员
5:r*em authorized dealer 认可交易商
yR|Beno authorized financial institution 认可财务机构
EJ&aT etQ authorized fund 认可基金
nz%{hMNYH authorized fund house 获授权的基金公司；认可基金公司
zUNWcv!& " authorized institution 认可机构
l]wjH5mz=i authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2qQG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n9p_D authorized insurer 获授权保险人；获认可承保人
W7 iml|WV0 authorized investment 特准投资项目
+q NX/F authorized person 获授权人
BXx0Z
%e.3 authorized representative 获授权代表
=}h8Cl{H/ authorized share capital 法定股本
Q3OGU} F automated quotation system 自动报价系统
w,/&oe5M+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E` O@UW@ 自动交易系统〔香港期货交易所有限公司〕
C % d automatic adjustment mechanism 自动调整机制
vy&< O automatic adjustment system 自动调整系统
H, I k&{@j Automatic Clearing House 自动票据交换所
F[HMX 4 automatic exchange rates accumulation system 自动化汇率累集系统
yCt,-mz!z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RD1N@sHDKc automatic teller machine [ATM] 自动柜员机
#;*0 Pwe` autopay 自动转帐
qC;1ND available assets 可用资产
]u\K}n6[q available fiscal reserve 现存财政储备
GI ~<clhf available profit 可用利润
C>bd
HB 7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tn@MOOP l average 平均；平均数；海损
eq<giHJM average basic salary 平均基本薪金
P}dhpU average consumer expenditure 平均消费开支；一般消费开支
vsDR@Y}k average cost 平均成本
pD )$O} average cost of land production 增辟土地平均成本
ESQgN+llj average daily turnover 平均每日成交额
V_.n G; average daily wage rate 平均每日工资率
<R%]9#re average expenditure pattern 平均开支模式
|5(<
Vk= average growth rate 平均增长率
'tR aF average net fixed assets 固定资产平均净值
Kq. MmR!gl average of relatives 相对价格平均数
F9Y/Z5 Ea average price 平均价格
k 6)ThIG average propensity to consume 平均消费倾向；一般消费倾向
6L\?+=X average propensity to save 平均储蓄倾向；一般储蓄倾向
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average rate 平均率
: % o3 2 average revenue 平均收入；平均收益
`_*NFv1_ average stock 平均库存；平均存货
K@DK4{ average yearly rent 平均年租
(sHvoE^q- avoidance of double taxation 避免双重课税
3$E\B=7/U avoidance of tax 避税
