A:
bZ-_Q A share Ａ股；甲类股份
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o abatement of tax 减税；减扣免税额
M uay6b? ABN AMRO Bank N.V. 荷兰银行
WXmR{za above-the-line expenditure 线上项目支出；经常预算支出
cME|Lg(J$ above-the-line receipt 线上项目收入；经常预算收入
{?YBJnG}x ABSA Asia Limited 南非联合亚洲有限公司
u_ *DS- absolute change 绝对数值变更
(O-.^ VV absolute expenditure 实际开支
k,h
/B absolute guideline figure 绝对准则数字
jnzOTS absolute interest 绝对权益
QJ^'Uyfdn absolute order of discharge 绝对破产解除令
my+2@ln absolute profit margin 绝对利润幅度
f j:q>}V absolute value 实值；绝对值
ZFFKv absolutely vested interest 绝对既得权益
O =gv2e absorbed cost 已吸收成本；已分摊成本
]*v [6 + absorption 吸收；分摊；合并
GC3WB4iY@U absorption rate 吸收率；摊配率；分摊率
SCq:jI ACB Finance Limited 亚洲商业财务有限公司
e anR$I;Yj acceptable form of reciprocity 合理的互惠条件
<_>xkQbn2 acceptable rate 适当利率；适当汇率
VOkSR6 acceptance agreement 承兑协议
G v\:Agi acceptance for honour 参加承兑
I ]H P acceptor 承兑人；接受人；受票人
*/)O8`}2 acceptor for honour 参加承兑人
T)lkT? accident insurance 意外保险
{7Qj+e^ Accident Insurance Association of Hong Kong 香港意外保险公会
=~P)7D6 accident insurance scheme 意外保险计划
rInZd`\ accident year basis 意外年度基准
VtYrU>q accommodation 通融；贷款
Hpj7EaMZ_ accommodation bill 通融票据；空头票据
A?+cdbxJw accommodation party 汇票代发人
w^Atd|~gi account balance 帐户余额；帐户结余
={G0p=~+,p account book 帐簿
e$l*s/"0t account collected in advance 预收款项
8$~^-_>n/ account current book 往来帐簿
&G$K. q account of after-acquired property 事后取得的财产报告
UNF@%O4_T account of defaulter 拖欠帐目
DcRvZ H account payable 应付帐款
WvN{f* account payee only [A/C payee only] 只可转帐；存入收款人帐户
&\m=|S account receivable 应收帐款
H aA2y account receivable report 应收帐款报表
<X "_S'O account statement 结单；帐单；会计财务报表
4d6 3+iM+} account title 帐户名称；会计科目
]9lR:V
sw accountant's report 会计师报告
o XFo Accountant's Report Rules 会计师报告规则
e pGC
Ta accounting and auditing procedure 会计与审计程序；会计与核数程序
IcJQC Accounting Arrangements 《会计安排》
PdqyNn= accounting basis 会计基础
ZE:!>VXa87 accounting by Official Receiver 破产管理署署长呈交的帐目
QruclNW{Bv Accounting Circular 《会计通告》
/I48jO ^2 accounting class 会计类别
{JlSfJw ! accounting date 记帐日期；会计结算日期
qtlcY 8! accounting for money 款项核算
sIzy/W0iV Accounting Officer 会计主任
M{4U%l k accounting period 会计报告期；会计期
{v,NNKQ4x accounting policy 会计政策；会计方针
3Q!)bMv \ accounting practice 会计惯例
3XSfXS{lwP accounting principle 会计准则
oYAHyCkVq accounting record 会计记录
r?2J
accounting report 会计报告
+[2ep"5H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3,^. Accounting Society of China 中国会计学会
ngOGo = accounting statement 会计报表
KXT9 Wt= accounting system 会计制度；会计系统
-LU%z' accounting transaction 会计事项；帐务交易
bc]SY = accounting treatment 会计处理
fJD+GvV$x accounting year 会计年度
C+%6 N@ accretion 增值；添加
PrhGp
_5 accrual 应计项目；应累算数目
ApT E:Fm1 accrual basis 应计制；权责发生制
b_ w(F_0 accrual basis accounting 应计制会计；权责发生制会计
LhCwZ1 accrue 应累算；应计
o0 |T<_ accrued benefit 应累算利益
CLgfNrW~ accrued charges 应计费用
uN@El1ouY accrued cumulative preference share dividend 应累算的累积优先股股息
9?tG?b0 accrued expenses 应累算费用
@i BaJ"*, accrued interest payable 应付利息；应计未付利息
2*5pjd{Kt accrued interest receivable 应收利息；应计未收利息
o@[oI\Vr! accrued right 累算权益
vw6DHN)k accruing profit 应累算的利润
\rM5@
Vf accumulated fiscal reserve 累积财政储备
ows 3% accumulated profit 累积利润；滚存溢利
;5tQV%V^Q accumulated reserve 累积储备
(>C$8 )v accumulation of surplus income 累积收益盈余
N
oRPvFv acquired assets 既得资产
1O2jvt7M acquisition 收购；购置；取得
yYi u69v acquisition cost 购置成本
V*gh"gZ< acquisition expenses 购置费用
PVaqKCj:6W acquisition of 100% interest 收购全部股权
5S
4 Bz acquisition of control 取得控制权
VQ8Q=!] acquisition of fixed assets 购置固定资产
4 u= v acquisition of shell “买壳”
2= zw ! acquisition price 收购价
,t
+sw4 act of God 天灾
,}/6Za acting partner 执事合伙人
Gz:ell$ active market 买卖活跃的市场；交投畅旺的市场；旺市
Slv91c&md, active partner 积极参与的合伙人
c2wgJH !g active trading 交投活跃
`+!F#. actual circulation 实际流通
j:7AVnt actual cost 实际成本
u;9a/RI actual expenditure 实际开支；实际支出
c@Xb6 z_> actual income 实际入息；实际收入；实际收益
5;X r0f actual market 现货市场
|ZG0E actual price 现货价；实际价格
[LM9^*sG2V actual profit 实际利润
1#KBf[0 actual quotation 实盘；实际价位；实际报价
C#TP1~6 actual year basis 按实际年度计算
C."\ a_p actuals 实货
;:
0<(!^* actuarial investigation 精算调查
k:8NOx|s " actuarial principle 精算原则
t" ?)x&dS actuarial report 精算师报告
$]gflAe2 Actuarial Society of Hong Kong 香港精算学会
Gq-~z mg actuarial valuation 精算师估值
(,D:6(R7t actuary 精算师
Xi0 fX$-, ad referendum agreement 暂定协议；有待覆核的协定
g (d ReC ad valorem duty 从价税；按值征税
ej,R:}C%` ad valorem duty system 从价税制
Y)2#\ F ad valorem fee 从价费
-8yN6
0| ad valorem tariff 从价关税
hv *XuT / additional allowance 额外免税额
r 7FpR! additional amount for unexpired risk 未过期风险的额外款额
" R]wPF5u additional assessable profit 补加应评税利润
'"T9y=9]s additional assessment 补加评税
;_#<a*f additional commitment 额外承担
M9~6ry-_ additional commitment vote 额外承担拨款
1 s.>_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(0["|h32, additional dependent parent allowance 供养父母额外免税额
7Y5.GW\^ additional provision 额外拨款
N(%(B additional stamp duty 附加印花税
Of>2 m< additional tax 补加税罚款；补加税款
06e dVIRr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
sGx3O i adjudged bankrupt 被裁定破产
5 zz">-Q ! adjudicated bankrupt 裁定破产人
>qZl
s' adjudication fee 裁定费；评定印花税额手续费；评估契据费
3)y=} jw adjudication of bankruptcy 裁定破产；宣告破产
06z+xx Co adjudication of insolvency 裁定无力偿还债务
w+$~ ds adjusted actual 经调整的实数；调整后的实数
4UHviuOo8 adjusted current assets 经调整的流动资产；调整后的流动资产
B.:1fT7lI adjusted figure 经调整的数字；调整后的数额
1#9PE(!2 adjusted liabilities 经调整的负债；调整后的负债
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k=70H adjusted loss 经调整的亏损；调整后的亏损
<m~{60{ 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
zKT4j1 h adjusted profit 经调整的利润；调整后的利润
[qU`}S2 adjusted surplus 经调整的盈余额；调整后的盈余额
J,J6bfR/ adjusted value 经调整的价值；调整后的价值
CA5T3J@vAQ adjustment 调整；修订；理算〔保险〕
$LVzhQlD adjustment centre 调剂中心
[eFJ+|U9 adjustment lag 调整过程的时间差距；调整时差
.DM-&P adjustment mechanism 调整机制
\h?6/@3ob adjustment of loss 亏损调整
@VQ<X4 Za adjustment process 调整过程；调整程序
l{*Ko~g adjustment range 调整幅度
_9'hmej administered exchange rate 受管制汇率
qWJHb Dd Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V''fmW o7 administration expenses 行政费用
/ ;+M z* administration fee 手续费；行政费
U4qk<! administration in bankruptcy 破产管理
R_b4S%jhx administration order 遗产管理令
yMt:L )+ administrator 管理人；遗产管理人
qkqtPbQ 7 administrator of the estate 遗产管理人
c
Qe3 admission of debt 债项承认书
`g <0FQA admission of proof 接纳债权证明
frc9 advance 放贷款项；垫付款项；预支款项；预付款项
b,X+*hRt advance account 暂支帐目；预付款帐户
\VWgF)_ advance compensation 预付补偿金
\/b[V3<" advance from shareholder 股东垫款
F"1tPWn advance pending reimbursement 预支以待日后付还
Bg}l$ ?S advanced economy 先进经济体系
BkP4.XRI advancement 预付；预付财产
;*0nPhBw0> advances warrant 垫款令
2.vmZ aKP advancing 贷出
%cBOi_}}~ adverse balance 逆差
iN c!z A4 adverse exchange 逆汇
Yr>0Qg], advertisement addressed to shareholders 在报章刊登的致股东通告
b1;h6AeL advice for collection 托收通知书
hM[3l1o{| advice of drawing 提款通知书；汇票通知书
*qu5o5Q advice of payment 付款通知
eL.WP`Lz Advisory Committee [Securities and Futures Commission]
56 Z 谘询委员会〔证券及期货事务监察委员会〕
E#,\[<pc Advisory Committee on Diversification 经济多元化谘询委员会
U8-OQ:2. affidavit 誓章；遗产申报誓章
;NE4G;px4< affidavit of no receipt 述明无收款的誓章
Z}{]/=h affiliate 联号；联营公司；附属公司
Xpp v affiliated company 附属公司；联号；联营公司
-9;?k{{[T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
GFju:8P? affordability 负担能力
(UCCEQq5 African Development Bank [AfDB] 非洲开发银行
zszmG^W{ after-acquired property 事后取得的财产
|6;-P&_n after-hours dealing 市后交易
q| 0l>DPRp after-tax profit 税后盈利；税后利润；税后溢利
K]uH7-YvL/ agency agreement 代理协议
ZH*h1?\X agency expenses 代理机构的开支
zl |
XZ agency fee 代理费
62MQ+H Agency Law 《代理法》
wqT9m*VK agent 代理人；承销人
|3 Iug agent of company 公司代理人
78r0K 5= agent's fee 代理人费；经纪费
Xvoz4'Gme aggregate 总计；总数；总体数字
1W iz0X/ aggregate amount 总款额；总额
<s w=:HU aggregate assets and liabilities 总体资产与负债
OCq5}%yU&i aggregate at constant price 按固定价格计算的总体数字
Y]5spqG aggregate demand 总需求
5W$Jxuy qj aggregate gross position 总持仓量
/Kq'3[d8 aggregate limit 总限额
'E bjn> " aggregate of salaries tax 合计薪俸税
&=kb>* aggregate performance 总体表现；总体业绩
}"SqB{5e( aggregate supply 总体供应
wX_~H*m? aggregate surplus 总盈余
>2=
Y 35j aggregate total 整体总额
7WUv O aggregate value 总值；合计价值
nA{yH}D4 aggregated basis 合计基准
_!!Fg%a5"R aggregated net chargeable income 合计应课税入息实额
9_?e, Q aggregation 合并计算；合计；总和
O &&_) aggregation of incomes of husband and wife 夫妇入息合并计算
~<~
~C#R aggregation of property 财产的总和
|) C *i agio 差价；贴水
LAY:R{vI Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
S 4?WR+:h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
OZd
(~E 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
yimK"4!j5A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|i #06jIq 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
=FI[/"476 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bC~I} ^i\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5pC}ZgEa< agreement for a settlement 授产协议
ml Cg&fnDB agreement for assignment 转让协议
1e7I2g agreement for sale 售卖协议；买卖协议
ek U%^R< agreement for sale and purchase 买卖协议
BFg&@ 7.X agreement for the payment of interest 支付利息协议
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agreement for the repayment of money 还款协议
>\3\&[#" agreement of reinsurance 再保险协议
vU5}E\N y Agricultural Bank of China 中国农业银行
( Cg vI*O air passenger departure tax 飞机乘客离境税
VumM`SH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k#u)+e.' airport tax 机场税
}S3 oX$ alcohol duty 酒精税
F#M(#!)Y" alienation 让与；让渡；转让
^sFO[cYo alimony 生活费；赡养费
+
d 3 All Ordinaries Index [AOI] 所有普通股指数
pT3icy!A= all risks 全险；综合险
gu%i|-} All Sales Record for Stock Market 《股票市场成交报告》
k3nvML,b v Allied Capital Resources Limited 新联财务有限公司
.Gvk5Wn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'TuaP `]< allocation letter 拨款信件
!c{F{ t-a allocation of fund 分配款项；预留款项
L kP
:l allocation of profit 利润分配；溢利分配
Xx%<rsA>F allocation warrant 拨款令
)J 0h\ky allotment 分配；配股
Cl!(F 6K* allotment notice 股份配售通知；配股通知
DW78SoyedZ allotment of shares 股份分配
$evuL3GY# allowable 可获宽免；免税的
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allowable business loss 可扣除的营业亏损
3-, W?
"aC allowable expenses 可扣税的支出
s@5~Hy eI allowance 免税额；津贴；备抵；准备金
K)se$vb6 allowance for debts 债项的免税额
FpU8$o~r{ allowance for depreciation by wear and tear 耗损折旧免税额
y22DBB8 allowance for funeral expenses 殡殓费的免税额
W3d+t ?28 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a@ <-L allowance for repairs and outgoings 修葺及支出方面的免税额
%+Y wzL{ allowance to debtor 给债务人的津贴
? @;)2B|q alteration of capital 资本更改
s,8zj<dUv alternate trustee 候补受托人
,W|-?b? amalgamation 合并
02trjp.f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ciiI{T[Z ambit of charges 征税范围；收费范围
'21gUYm amended valuation 经修订的估值
)wC NLi>4 American Commodities Exchange 美国商品交易所
T_=WX_h $ American Express Bank Limited 美国运通银行
CfSP*g0rW American Stock Exchange 美国证券交易所
3Jt #
Mp amortization 摊销
vJ=Q{_D=\ amount due from banks 存放银行同业的款项
yz=X{p1 amount due from banks abroad 存放海外银行同业的款项
\q4r/SbgW amount due from holding companies 控股公司欠款
'
|B 3@9 < amount due from local banks 存放本港银行同业的款项
<F(2D<d{;) amount due to banks 银行同业的存款
N $IA~) amount due to banks abroad 海外银行同业的存款
f7][#EL amount due to holding companies 控股公司存款
R LMn&j|?e amount due to local banks 本港银行同业的存款
e0(aRN{W amount due to outport banks 外埠银行同业的存款
Cl9 nmyf
amount for note issue 发行纸币的款额
3Jlap=]68S amount of bond 担保契据的款额
4oueLT(zc amount of consideration 代价款额
O !{YwE8x9 amount of contribution 供款数额
Bt(<Xj D amount of indebtedness 负债款额
h9CTcWGt amount of principal of the loan 贷款本金额
$7c,<= amount of rates chargeable 应征差饷数额
3\Q 9>> amount of share capital 股本额
/e?0Iv"
8> amount of sums assured 承保款额
: v;U 7 amount of variation 变动幅度
~IjID amount of vote 拨款数额
dpsc gW{M amount payable 应付款额
(.V),NKG amount receivable 应收款额
dX Q C}JA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9A} * analysis 分析
#Xo x2{~ ancillary risk 附属风险
rzn,N FI annual account 周年帐目；周年帐目报表；年度决算；年结
\y FUQq: annual accounting date 年结日期
FX|&o >S(8 annual allowance 每年免税额；年积金；年度津贴；年津
{&mH fN annual balance 年度余额
O>1Cx4s5 annual disposable income 每年可动用收入
J-, ocO annual estimates 周年预算
3^~J;U!3 annual fee 年费
/ + % annual general meeting 周年大会
nH k^trGm annual growth rate 年增率；每年增长率
:op_J!; annual long-term supplement 长期个案每年补助金
|g)>6+?]W annual pensionable emolument 可供计算退休金的年薪
#Gg^QJ* annual report 年报
BLO ]78
Annual Report on the Consumer Price Index 《消费物价指数年报》
D_0Vu/v annual return 周年报表；周年申报表；每年报税表格
/OzoeI t Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾
9 %4:eTcp annual roll-forward basis 逐年延展方式
kVs YB annual salary 年薪
OM&GypP6& annual statement 年度报表；年度决算表
4}v|^_x-i 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
;-kDJ i annuitant 年金受益人
(B eJ,K7 annuity 年金
B6k<#-HAT annuity contract 年金合约
6X%g -aTs annuity on human life 人寿年金
=(D"(OsQ/ antecedent debt 先前的债项
h )5S4) ante-dated cheque 倒填日期支票
@;P ;iI anticipated expenditure 预期开支
/G'3 !S anticipated net profit 预期纯利
A8*zB=C anticipated revenue 预期收入
U].]K anti-inflation measure 反通货膨胀措施
">z3i`#C' anti-inflationary stance 反通货膨胀立场
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:vG0 l\ apparent financial solvency 表面偿债能力
% J^x `P apparent partner 表面合伙人
^zQI_ydG application for personal assessment 个人入息课税申请书
M\5| application of fund 资金应用
qE8aX*A1/ application to release as liquidator and to destruct the books of accounts and documents
aW&)3C2-x 申请免除清盘人职务及毁灭帐簿与文件
II}M|qHaK appointed actuary 委任精算师
>a<1J(c appointed auditor 委任核数师；委任审计师
.E}lAd.Mn appointed trustee 委任的受托人
I"vkfi#= appointer 委任人
;ISnI apportioned pro rata 按比例分摊
T TN!$?G3 apportionment 分配；分摊
.Ln a\Bv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
eOE*$pH apportionment formula 分摊方程式
%8tE*3iUF apportionment of estate duty 遗产税的分摊
e@W+ehx" appraisal 估价；评估
m)Kg6/MV. appreciable growth 可观增长
x'I!f? / & appreciable impact 显着影响
O.( 2 appreciable increase 可观增长
+K`A2&F9 appreciation 增值；升值
~s'tr&+ appreciation against other currencies 相对其他货币升值
kt978qfk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
jTcv&`fA z appreciation tax 增值税
ZDW=>}~_y appropriation 拨款；拨用；拨付
;x/eb g
appropriation account 拨款帐目
lnyfAq}w Appropriation Bill 拨款法案
Y -a appropriation-in-aid system 补助拨款办法
<SI|)M,, 3 approved assets 核准资产
(jDz[b#OPz approved basket stock 认可一篮子证券
}r5y AE approved budget 核准预算
`IUn {I approved charitable donation 认可慈善捐款
UE.kR+1 approved charitable institution 认可慈善机构
KaNs> [a8 approved currency 核准货币；认可货币
Z%qtAPd approved estimates 核准预算
3>aEP 5 approved estimates of expenditure 核准开支预算
2.Qz"YDh
= approved overseas insurer 核准海外保险人
?zf3Fn2y approved overseas trust company 核准海外信托公司
zR^ Gy " approved pooled investment fund 核准汇集投资基金
i9DD)Y< approved provident fund scheme 认可公积金计划
M>]A! W= approved provision 核准拨款
\MOwp@|y approved redeemable share 核准可赎回股份
j, +]tH C- approved regional stock 认可地区性证券
]$[sfPKA approved retirement scheme 认可退休金计划
*kl :/# approved subordinated loan 核准附属贷款
V^ 5d5Ao arbitrage 套戥；套汇；套利
k_=yb^6[U arbitrageur 套戥者；套汇者
Ptv'.<- arbitrary amount 临时款项
T +F]hv' arrangement 措施；安排；协定
0\ = du arrears 欠款
Tn#Co$< arrears of pay 欠付薪酬
p2i?)+z arrears of revenue 逾期未收税款；逾期未收的帐项
+SH{`7r articles of association 组织章程；组织细则；组织章程细则
d}h{#va* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
w>&*-}XX ascertainment of profit 确定利润
w31Ox1>s "Asia Clear" “亚洲结算系统”
QkdcW>:a7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y(p_Unm Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r[a7">n Asian Development Fund [ADF] 亚洲发展基金
"^n,(l*4x Asian dollar bond 亚洲美元债券
J{1H$[W~} Asian dollar market 亚洲美元市场
7~mhWPzMwB Asian dollar rate 亚洲美元利率
7#0buXBg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
sI!H=bp-8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&xQM !f asked price 沽盘；喊价；索价；卖方报价
3 c=kYcj assessable income 应评税入息
0 0Q J596 assessable loss 应评税亏损
KkA)p/ assessable profit 应评税利润
t~->&Ja assessable value 应评税值
l?U=s7s0? assessed profit 估定利润
4VwF \ assessed value 经评估价值
TmQIpeych assessment 评税；评定；估价；评税单
'p&,'+x assessment number 评税编号；估价编号
f ORkH^Y(& assessment of additional tax 补加税评税
K
-U} sW assessment of performance 业绩评估；实绩评价
,_ Z(!|
rW Assessor 评税主任
/uwi$~Ed asset price bubbles 资产价格泡沫
_qxI9Q}<" asset-backed securities 具资产保证的证券
?FQ#I~'< assets accretion 资产增值
XVYFyza; assets and liabilities 资产与负债
@Nek;xJ assets betterment statement 资产递增表；资产改进表
/*mF:40M; assets lending 实物放款；有抵押贷款
hw^&{x assets of the company passing on the death 死者去世时转移的公司资产
" <!U assets pledged as security for liabilities 用作负债抵押的资产
I+8n;I)]X assets portfolio 资产投资组合
*9aJZWf>V assets price 资产价格
$v|W2k assets quality 资产质素
o8bd L< assets realization 资产变现
^ }_Ka //k assets refinancing arrangement 资产再集资安排
WTJ 0Q0U assets securitization 资产证券化
1`&`y%c?B assets situated outside Hong Kong 在香港以外地方的资产
h xO }'`: assets stripping 削减资产；拆卖资产
bO=|utpk assets value 资产值
h+FM?ct6} assignee 承让人
"jFf}" assignment 转让；转让书；转让契
)D,KG_7l assignment of interest 权益转让
t~) P1Lof\ assignment of letters patent and trade mark 专利证书及商标转让
o}OY,P assignment of property 物业转让；物业转让书
wGc7 assignment right 转让权
cu hp4!! assignor 转让人
*2G6Q
g F associate 有联系的人；有关连人士；相联者；合伙人；联系人
% =^/^[ D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
NBYJ'nA%;f associate member 附属会员
Q. g/ associated body corporate 相联法人团体
=*2,^j associated company 相联公司；联属公司
P0m3IH) associated corporation 相联法团
xh;V4zK@` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e5|lz. o; 公认会计师公会〔英国〕
#).$o~1ht! Association of Futures Exchange Brokers 香港期货经纪协会
fjh| V9H Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C$OVN$lL`8 association of underwriters 承保人组织
2%W;#oi? assumption of control 接管
H3 A$YkK [ assurance 担保；保险；转易；转易书
B zzC| assurance of interest 权益的转易
U lYFloZ at 19XX price 按一九ＸＸ年价格计算
@r TB&>` at a discount 按赔价计算；按贴水价格计算；打折扣
b (Nv`'O at a premium 按溢价计算；按升水价格计算
ml nF,+s at call 通知付款；按通知
UerbNz| at constant market price 按固定市价计算
fZG Y'o&5 at constant price 按固定价格计算
qs5>`skX at cost 按成本计算
s, HbW%s at current market price 按当时市价计算；按现时市价计算
XcVN{6-z at current price 按当时价格计算；按现时价格计算
qO#3{kW at factor cost 按要素成本计算；按生产要素成本计算
B>,e HXW at money-of-the-day price 按付款当日价格计算
c gg6E
O( at or better 按指定或较佳价位〔买卖指令〕
vrnvv?HPrR at par 按面值计算；平价
_%w680b' at sight 见票即付
j9p6 rD at the close 按收市盘
#De>EQ% at the opening 按开市盘
#,%bW[L<N attestation 见证；见证条款
?d7,0Ex
P at-the-money option 平价期权
PsC")JS attorney 受权人；受托代表人
p}1i[ //S attornment 新拥有人承认书
p['RV attributable profit 可归属利润
RY , <* attributable share value 可归属股份价值
.H" ?& Mf Auckland Stock Exchange 奥克兰证券交易所
AUnfhk@$ auction 拍卖
8tj]@GE auctioneer 拍卖商
3gA %Q`" audit 审计；核数
2c `m = Audit Commission 审计署
7o E 0;' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y{YbKKM 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〕
2HE@!*z9H audit review 帐目审查
H+v&4} f Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ON :t "z5 audited account 审计帐目；经审计的帐目
fkA+:j~z_ audited annual account 经审计的周年帐目
mq`/nAmt audited balance sheet 经审计的资产负债表
6_C P?X+T auditor 核数师；核数主任；审计师
Npp YUY auditor's certificate 核数师证明书；审计师证明书
ov6xa*'a auditor's report 核数师报告；审计师报告
sy: xA w Aussie bond 澳元债券
4Yj1Etq.E austerity budget 紧缩预算
.ZTvOm'mB^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ez3fL&* Australia All Ordinaries Index 澳洲所有普通股票指数
{w@qFE' b Australian Dollar [AUD] 澳元
F9K%f&0 a Australian Options Market 澳大利亚期权市场
x ye-Z\-t Australian Securities Commission 澳洲证券事务监察委员会
g6GkA.!X$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3JnpI,By Australian Stock Exchange 澳大利亚证券交易所
` 2lS@ Austrian Schilling [ATS] 奥地利先令
n6 /Ou s authentication 认证；鉴证
WyN
;l Id authority to purchase 委托购买证；委购书
0dc h OUj authorization 认可；核准；授权；授权书
Z (mUU] authorization by direction 指示授权
>Bt82ibN authorization by instruction 指令授权
Xka REE authorization by warrant 令状授权
1[FN : hm authorization of unit trust 单位信托的认可
5^B79A"} authorized agent 指定代理人
nV' 1 $L# authorized capital 法定资本
V=O52?8 authorized clerk 出市员
GEBSUvM 7 authorized dealer 认可交易商
UcRP/LR%C authorized financial institution 认可财务机构
A_xC@$1e< authorized fund 认可基金
#N|\7(#~u authorized fund house 获授权的基金公司；认可基金公司
OF-k7g7 authorized institution 认可机构
~tDYo)hH8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
RRL{a6( ? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@!8aZB3odt authorized insurer 获授权保险人；获认可承保人
TEtmmp0OD authorized investment 特准投资项目
8q2a8I9g authorized person 获授权人
++cS^ Lo authorized representative 获授权代表
HW@wia authorized share capital 法定股本
eg0_ < automated quotation system 自动报价系统
iq#{*:1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>jm(2P(R
自动交易系统〔香港期货交易所有限公司〕
afm\Iv[* automatic adjustment mechanism 自动调整机制
L Eb$Fd automatic adjustment system 自动调整系统
s,z~qL6 & Automatic Clearing House 自动票据交换所
19 !?oeOU automatic exchange rates accumulation system 自动化汇率累集系统
*1|7%*!8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ACszx\[K3 automatic teller machine [ATM] 自动柜员机
,06Sm]4L, autopay 自动转帐
'Y 38VOI% available assets 可用资产
]C_+u_9 available fiscal reserve 现存财政储备
;%t Fi available profit 可用利润
odv2 (\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\J'}CX*aQ average 平均；平均数；海损
,f
} $F Z average basic salary 平均基本薪金
?nU<cx h average consumer expenditure 平均消费开支；一般消费开支
n]%- 2`}( average cost 平均成本
|[\;.gT K average cost of land production 增辟土地平均成本
Kk3+ ]W< average daily turnover 平均每日成交额
p3s i\Fm! average daily wage rate 平均每日工资率
Myq8`/_ average expenditure pattern 平均开支模式
DT-VxF6 h average growth rate 平均增长率
`4Yo-@iVP average net fixed assets 固定资产平均净值
s9 - qR_ average of relatives 相对价格平均数
ejN/U{)jK' average price 平均价格
u`bD`kfT> average propensity to consume 平均消费倾向；一般消费倾向
.#[ 9q- average propensity to save 平均储蓄倾向；一般储蓄倾向
N} EKV average rate 平均率
0TU 3
_;o average revenue 平均收入；平均收益
57\ 0MQO average stock 平均库存；平均存货
Y_Y f'z1>[ average yearly rent 平均年租
X8C7d 6ca avoidance of double taxation 避免双重课税
I)HO/i 6>3 avoidance of tax 避税
