A:
Rr(* aC2P A share Ａ股；甲类股份
8qi+IGRg abatement of tax 减税；减扣免税额
inPJ2uBD\^ ABN AMRO Bank N.V. 荷兰银行
Sx gYjIa- above-the-line expenditure 线上项目支出；经常预算支出
jt~Qu- above-the-line receipt 线上项目收入；经常预算收入
"bg'@:4F ABSA Asia Limited 南非联合亚洲有限公司
~d{.ng 4K absolute change 绝对数值变更
9_ICNG% absolute expenditure 实际开支
SQsSa1 absolute guideline figure 绝对准则数字
$h9='0Wi0' absolute interest 绝对权益
fqz28aHh absolute order of discharge 绝对破产解除令
fa* Cpt: absolute profit margin 绝对利润幅度
/ il@`w;G absolute value 实值；绝对值
Ok A K absolutely vested interest 绝对既得权益
1
"TVR b absorbed cost 已吸收成本；已分摊成本
>M %\T}5 absorption 吸收；分摊；合并
,7Y-k'7Kop absorption rate 吸收率；摊配率；分摊率
mAgF73,3 ACB Finance Limited 亚洲商业财务有限公司
rn@`y Tw^ acceptable form of reciprocity 合理的互惠条件
Yw3oJ f& acceptable rate 适当利率；适当汇率
uk gAI<O% acceptance agreement 承兑协议
$FH 18 acceptance for honour 参加承兑
75!9FqM Z} acceptor 承兑人；接受人；受票人
6[ qA`x# acceptor for honour 参加承兑人
Op.8a`XLt& accident insurance 意外保险
Gz
I~TWc+G Accident Insurance Association of Hong Kong 香港意外保险公会
uaw~ r2 accident insurance scheme 意外保险计划
C#rc@r,F accident year basis 意外年度基准
09KcKhFB accommodation 通融；贷款
.@)mxC:\K9 accommodation bill 通融票据；空头票据
_3iHkQr accommodation party 汇票代发人
l@j. hTO< account balance 帐户余额；帐户结余
Uk*IpP` account book 帐簿
)O+}T5c= account collected in advance 预收款项
iq#b#PYA account current book 往来帐簿
?rVy2! account of after-acquired property 事后取得的财产报告
2'jOP" G account of defaulter 拖欠帐目
Th[f9H% account payable 应付帐款
-L u)'+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
j!~l,::$"X account receivable 应收帐款
~\p]~qQ\K account receivable report 应收帐款报表
#v#<itfFH account statement 结单；帐单；会计财务报表
WS-dS6Q} account title 帐户名称；会计科目
zQ?! f#f accountant's report 会计师报告
WFR?fDtE Accountant's Report Rules 会计师报告规则
$w)~O<_U accounting and auditing procedure 会计与审计程序；会计与核数程序
MfO :m[s Accounting Arrangements 《会计安排》
CQ7{1,?2 accounting basis 会计基础
% R#L accounting by Official Receiver 破产管理署署长呈交的帐目
{u{@ jp Accounting Circular 《会计通告》
yw[ # accounting class 会计类别
>F jR9B accounting date 记帐日期；会计结算日期
j hY ToMq accounting for money 款项核算
cEW0;\$ Accounting Officer 会计主任
2n><RZ/9 accounting period 会计报告期；会计期
dF 0,Y? accounting policy 会计政策；会计方针
M wb/jTp accounting practice 会计惯例
j.~!dh$mg accounting principle 会计准则
`
8W* accounting record 会计记录
I jr\5FA[p accounting report 会计报告
?7:KphFX) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nMDxH $O Accounting Society of China 中国会计学会
AL/?,%F accounting statement 会计报表
[ =O/1T accounting system 会计制度；会计系统
L!/\8-&$P accounting transaction 会计事项；帐务交易
QY/hI ` accounting treatment 会计处理
(npj_s!.C) accounting year 会计年度
o:Qv
JcB accretion 增值；添加
@3fn)YQ' accrual 应计项目；应累算数目
wIkN9
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4? N8R$ accrual basis accounting 应计制会计；权责发生制会计
6s,uXn accrue 应累算；应计
$'W}aER accrued benefit 应累算利益
2._X|~0a accrued charges 应计费用
PcB_oG g accrued cumulative preference share dividend 应累算的累积优先股股息
gOgps : accrued expenses 应累算费用
EM >}0V accrued interest payable 应付利息；应计未付利息
%B.D^]S1: accrued interest receivable 应收利息；应计未收利息
80A.<=(=. accrued right 累算权益
=U|N=/y#hJ accruing profit 应累算的利润
?!qY,9lhH accumulated fiscal reserve 累积财政储备
Bq/:Nd[y accumulated profit 累积利润；滚存溢利
\~P=U;l=pO accumulated reserve 累积储备
dEBcfya accumulation of surplus income 累积收益盈余
.CP& bJP% acquired assets 既得资产
Zmbfq8K acquisition 收购；购置；取得
</uO e.l>Q acquisition cost 购置成本
B|o2K}%f acquisition expenses 购置费用
"3FihE]k acquisition of 100% interest 收购全部股权
f#ri'&}c
: acquisition of control 取得控制权
q 2HYiH^L acquisition of fixed assets 购置固定资产
9@Cv5L?p\ acquisition of shell “买壳”
Uye|9/w8 ! acquisition price 收购价
x8GJY~:SW act of God 天灾
q7u'_ R,; acting partner 执事合伙人
m%?V7-9!k active market 买卖活跃的市场；交投畅旺的市场；旺市
r1RG TEkD active partner 积极参与的合伙人
">?vir^ active trading 交投活跃
F R| &^j6 actual circulation 实际流通
\h8 <cTQ actual cost 实际成本
#c^^=Z actual expenditure 实际开支；实际支出
;c$ J=h] actual income 实际入息；实际收入；实际收益
d z Zb actual market 现货市场
yCCrK@{oo actual price 现货价；实际价格
K98i[,rP actual profit 实际利润
TX actual quotation 实盘；实际价位；实际报价
X$/2[o#g actual year basis 按实际年度计算
h=-"SW actuals 实货
-*.-9B~ u actuarial investigation 精算调查
S*yjee<@ actuarial principle 精算原则
L5MzLE&~ actuarial report 精算师报告
s(W|f|R Actuarial Society of Hong Kong 香港精算学会
y(K"
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I!^O)4QRx actuary 精算师
?7{H|sI ad referendum agreement 暂定协议；有待覆核的协定
iY C9eEF
ad valorem duty 从价税；按值征税
^j7 azn ad valorem duty system 从价税制
:%IoM E ad valorem fee 从价费
s&j-\bOic9 ad valorem tariff 从价关税
~Jf{4*>y additional allowance 额外免税额
Ci rZ+o additional amount for unexpired risk 未过期风险的额外款额
.`&F>o(A additional assessable profit 补加应评税利润
K(aJi,e> additional assessment 补加评税
i~r l o ^ additional commitment 额外承担
<_Q1k> additional commitment vote 额外承担拨款
0Lb4'25. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-lv)tHs< additional dependent parent allowance 供养父母额外免税额
4bgqg0z> additional provision 额外拨款
X]y)qV)a[c additional stamp duty 附加印花税
Z@r.pRr'
additional tax 补加税罚款；补加税款
-44&#l^}_u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
MH a#?Q9 adjudged bankrupt 被裁定破产
Dw zg/F( adjudicated bankrupt 裁定破产人
h yv2SxP* adjudication fee 裁定费；评定印花税额手续费；评估契据费
xMBaVlEN adjudication of bankruptcy 裁定破产；宣告破产
{26ONa#i adjudication of insolvency 裁定无力偿还债务
N?.%?0l adjusted actual 经调整的实数；调整后的实数
p'om- adjusted current assets 经调整的流动资产；调整后的流动资产
P67o{EdK adjusted figure 经调整的数字；调整后的数额
r
hfb ftw adjusted liabilities 经调整的负债；调整后的负债
0#MqD[U( adjusted loss 经调整的亏损；调整后的亏损
W | o '& adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
ZzX~&95G adjusted profit 经调整的利润；调整后的利润
{` w;39$+ adjusted surplus 经调整的盈余额；调整后的盈余额
PsZ
>P|e1 adjusted value 经调整的价值；调整后的价值
Nr=d<Us9f adjustment 调整；修订；理算〔保险〕
FLY
Ca adjustment centre 调剂中心
Y3=_ec3w adjustment lag 调整过程的时间差距；调整时差
Y5j]Z^^v adjustment mechanism 调整机制
QeK*j/ adjustment of loss 亏损调整
dc rSz4E|> adjustment process 调整过程；调整程序
wKsT7c' adjustment range 调整幅度
v En4L0D administered exchange rate 受管制汇率
{,L+1h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:Q@&5!]>d administration expenses 行政费用
LWt&3
administration fee 手续费；行政费
p*P)KP administration in bankruptcy 破产管理
gatB QwJb9 administration order 遗产管理令
<=,6p>Eo[ administrator 管理人；遗产管理人
2J;kSh1,L administrator of the estate 遗产管理人
O
&-wxJ]S admission of debt 债项承认书
T|T O }_x admission of proof 接纳债权证明
&sd}ulEg` advance 放贷款项；垫付款项；预支款项；预付款项
=*LS%WI advance account 暂支帐目；预付款帐户
DX|#
gUAm advance compensation 预付补偿金
piZJJYv t advance from shareholder 股东垫款
}3L@J8:D" advance pending reimbursement 预支以待日后付还
.?hP7;hhI advanced economy 先进经济体系
x>J r_A( advancement 预付；预付财产
Dmu/RD5X: advances warrant 垫款令
$8 1*^ advancing 贷出
ze]h..,]K adverse balance 逆差
*VZ5B<I c adverse exchange 逆汇
,YMp<C advertisement addressed to shareholders 在报章刊登的致股东通告
=7o"u3hG advice for collection 托收通知书
~((w?Yy"v advice of drawing 提款通知书；汇票通知书
uF3qD|I\ advice of payment 付款通知
J>bJ
449B Advisory Committee [Securities and Futures Commission]
.uk>QM s1 谘询委员会〔证券及期货事务监察委员会〕
({=gw9f Advisory Committee on Diversification 经济多元化谘询委员会
G@Z?&" affidavit 誓章；遗产申报誓章
.?Gd'Lp affidavit of no receipt 述明无收款的誓章
h^o { @/2 affiliate 联号；联营公司；附属公司
:B:"NyPA affiliated company 附属公司；联号；联营公司
\<)9?M : affirmation [estate duty] 非宗教式宣誓〔遗产税〕
])!o5`ltZ affordability 负担能力
5 x>}O3Q_ African Development Bank [AfDB] 非洲开发银行
_&b4aW9< after-acquired property 事后取得的财产
]h5Yg/sms after-hours dealing 市后交易
6 jn3`D after-tax profit 税后盈利；税后利润；税后溢利
`u&Zrdr , agency agreement 代理协议
dp* u9z~NA agency expenses 代理机构的开支
c. 2).Jt, agency fee 代理费
8!Ww J
Oe Agency Law 《代理法》
uPl\I6k agent 代理人；承销人
KW^7H agent of company 公司代理人
wGP;Vbk agent's fee 代理人费；经纪费
k>g _Z`%< aggregate 总计；总数；总体数字
-#HA"7XOE aggregate amount 总款额；总额
PJL=$gBgKk aggregate assets and liabilities 总体资产与负债
gY8>6'~mS aggregate at constant price 按固定价格计算的总体数字
p$3sME$L aggregate demand 总需求
2P @sn!*{1 aggregate gross position 总持仓量
e8#h3lxJ` aggregate limit 总限额
$H9% J aggregate of salaries tax 合计薪俸税
R'@9]99 aggregate performance 总体表现；总体业绩
_zw G\I|Q aggregate supply 总体供应
VN\W]jT aggregate surplus 总盈余
aN8|J?JH aggregate total 整体总额
ZG Ku>yM aggregate value 总值；合计价值
4QIX19{" aggregated basis 合计基准
ZU%[gu f aggregated net chargeable income 合计应课税入息实额
@dPTk"P aggregation 合并计算；合计；总和
#/<&*Pu5t aggregation of incomes of husband and wife 夫妇入息合并计算
cLsV`@J(k aggregation of property 财产的总和
G f<'WQ[ agio 差价；贴水
\S! e![L/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
5?F__Hx*2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7B\Vs -d 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
a+Kj1ix Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ne_TIwf w- 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
%~E ?Z!_W Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"C{}Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
t? yz agreement for a settlement 授产协议
hUp.tK:X7o agreement for assignment 转让协议
^5h]Y;tx agreement for sale 售卖协议；买卖协议
<#u=[_H agreement for sale and purchase 买卖协议
+oovx2r& agreement for the payment of interest 支付利息协议
G2Qlt@.T agreement for the repayment of money 还款协议
#\ X#w<\? agreement of reinsurance 再保险协议
{_ i\f ]L Agricultural Bank of China 中国农业银行
V`XNDNJ: air passenger departure tax 飞机乘客离境税
@ W[f 1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q #,f 4P airport tax 机场税
Y STv\y alcohol duty 酒精税
t>`a sL alienation 让与；让渡；转让
{ +
Zd*)M[ alimony 生活费；赡养费
uF9C -H@: All Ordinaries Index [AOI] 所有普通股指数
a!"$~y $* all risks 全险；综合险
$ us]35Z3 All Sales Record for Stock Market 《股票市场成交报告》
!O: y@ Allied Capital Resources Limited 新联财务有限公司
Of[XKFn_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oPXkY W allocation letter 拨款信件
N`L0Vd allocation of fund 分配款项；预留款项
7 /VK# #z allocation of profit 利润分配；溢利分配
> dI LF allocation warrant 拨款令
pgE}NlW allotment 分配；配股
UBaAx21x allotment notice 股份配售通知；配股通知
8&?s#5zA allotment of shares 股份分配
M42 Ssn) allowable 可获宽免；免税的
p~BRh allowable business loss 可扣除的营业亏损
b \$}>O allowable expenses 可扣税的支出
xp }hev^@$ allowance 免税额；津贴；备抵；准备金
AGQ#$fh>7= allowance for debts 债项的免税额
bz uEfFaL allowance for depreciation by wear and tear 耗损折旧免税额
:y%/u%L allowance for funeral expenses 殡殓费的免税额
QLEKsX7p> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
BGD8w2 allowance for repairs and outgoings 修葺及支出方面的免税额
[<g?WPCcC allowance to debtor 给债务人的津贴
Lvq >v0| alteration of capital 资本更改
cDFO; Dr alternate trustee 候补受托人
,9}h amalgamation 合并
5q;GIw^L ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]B%v+uaW ambit of charges 征税范围；收费范围
A: 5x| amended valuation 经修订的估值
(e!0]Io@ American Commodities Exchange 美国商品交易所
u09:Z{tL;@ American Express Bank Limited 美国运通银行
s:/8[(A American Stock Exchange 美国证券交易所
b[t> te amortization 摊销
<a cUKfpY amount due from banks 存放银行同业的款项
@eD):Y amount due from banks abroad 存放海外银行同业的款项
juka0/ amount due from holding companies 控股公司欠款
)vjh~ybZ amount due from local banks 存放本港银行同业的款项
[ s N EHf amount due to banks 银行同业的存款
)}D'<^=#T amount due to banks abroad 海外银行同业的存款
P9 ^-6;'Y amount due to holding companies 控股公司存款
[S HXJ4P* amount due to local banks 本港银行同业的存款
~]pE'\D7Ad amount due to outport banks 外埠银行同业的存款
Zhh2v>QOy amount for note issue 发行纸币的款额
~P8tUhffK amount of bond 担保契据的款额
lef2 X1w}! amount of consideration 代价款额
\6E|pbJ}x amount of contribution 供款数额
DoJ \ q+ amount of indebtedness 负债款额
^W'fA{sr amount of principal of the loan 贷款本金额
*.sVr7=j amount of rates chargeable 应征差饷数额
b$ve sJ amount of share capital 股本额
^?cz,N~ amount of sums assured 承保款额
{ /K. 3 amount of variation 变动幅度
8oUpQcim amount of vote 拨款数额
$@^pAP amount payable 应付款额
pm*xb]8y amount receivable 应收款额
,k{#S?:b Amsterdam Stock Exchange 阿姆斯特丹证券交易所
WG N=Y~E analysis 分析
8YZbP5' ancillary risk 附属风险
"uuVy$6C annual account 周年帐目；周年帐目报表；年度决算；年结
L\)ZC annual accounting date 年结日期
^B(V4-| annual allowance 每年免税额；年积金；年度津贴；年津
< ,U e
0 annual balance 年度余额
';TT4$(m annual disposable income 每年可动用收入
xC*6vH]? annual estimates 周年预算
E~ %jX
}/ annual fee 年费
LQ(yScA@ annual general meeting 周年大会
CN#+U, NZV annual growth rate 年增率；每年增长率
bSfpbo4( annual long-term supplement 长期个案每年补助金
]w;rfn9D annual pensionable emolument 可供计算退休金的年薪
B^j annual report 年报
0~ZFv Wv Annual Report on the Consumer Price Index 《消费物价指数年报》
_d"b;4l annual return 周年报表；周年申报表；每年报税表格
OK{quM5 Annual Return Rules 《周年报表规则》
H<v'^*( annual review of consumer prices 每年消费物价回顾
b%<9S n
annual roll-forward basis 逐年延展方式
=+U `-J} g annual salary 年薪
Xe<sJ. &Wf annual statement 年度报表；年度决算表
O\E /. B Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
MS \>DW annuitant 年金受益人
u+'tfFds& annuity 年金
SnE(o)Q annuity contract 年金合约
1u:
gFUb annuity on human life 人寿年金
GliwY_ antecedent debt 先前的债项
Sx?ua<`:d ante-dated cheque 倒填日期支票
` D= S{
anticipated expenditure 预期开支
9c f:pXMi anticipated net profit 预期纯利
*a58ZI@ anticipated revenue 预期收入
EQf[, anti-inflation measure 反通货膨胀措施
1#.>a$> anti-inflationary stance 反通货膨胀立场
ptDY3n~' apparent deficit 表面赤字
Z&|Kki* apparent financial solvency 表面偿债能力
&;D8]7d
apparent partner 表面合伙人
B[V+ND'( application for personal assessment 个人入息课税申请书
H-~6Z",1 application of fund 资金应用
`&D|>ti z application to release as liquidator and to destruct the books of accounts and documents
MC<PM6w 申请免除清盘人职务及毁灭帐簿与文件
.v$D 13L(o appointed actuary 委任精算师
|QU <e appointed auditor 委任核数师；委任审计师
:/ Q appointed trustee 委任的受托人
)xbHCoU, appointer 委任人
KO]T<R
h< apportioned pro rata 按比例分摊
u /M+u; apportionment 分配；分摊
BaSZ71>9]r Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
qMLD)r L apportionment formula 分摊方程式
@7?#Y|` apportionment of estate duty 遗产税的分摊
:P<]+\m appraisal 估价；评估
1UE6 4Kl:S appreciable growth 可观增长
#)C[5?{SNq appreciable impact 显着影响
gLy&esJl1 appreciable increase 可观增长
89o/F+ _b appreciation 增值；升值
.w0s%T,8}^ appreciation against other currencies 相对其他货币升值
Q K r,g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F;+|sMrq appreciation tax 增值税
J[4mL U appropriation 拨款；拨用；拨付
LN@F+CyDc appropriation account 拨款帐目
:E:38q,hG Appropriation Bill 拨款法案
y *fDwd~ appropriation-in-aid system 补助拨款办法
22.8PO0 approved assets 核准资产
b)=[1g/=L approved basket stock 认可一篮子证券
wS%Q<uK approved budget 核准预算
cNM3I,o7 approved charitable donation 认可慈善捐款
Mz~M3$$9n approved charitable institution 认可慈善机构
vSi.txV2 approved currency 核准货币；认可货币
%k '!Iq+ approved estimates 核准预算
S/4^ d &Gr approved estimates of expenditure 核准开支预算
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\9:7 approved overseas insurer 核准海外保险人
OH">b6>\ approved overseas trust company 核准海外信托公司
`/ EGyN6X approved pooled investment fund 核准汇集投资基金
xHz[t6;4; approved provident fund scheme 认可公积金计划
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S3ZeN,kZ approved provision 核准拨款
A29gz:F( approved redeemable share 核准可赎回股份
NiU2@zgl approved regional stock 认可地区性证券
L IZRoG8 approved retirement scheme 认可退休金计划
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Y;xe approved subordinated loan 核准附属贷款
DX"xy arbitrage 套戥；套汇；套利
r[lF<2& *R arbitrageur 套戥者；套汇者
SVO 3821 arbitrary amount 临时款项
N4L|;? arrangement 措施；安排；协定
E )5E$ arrears 欠款
B [Zjfc arrears of pay 欠付薪酬
5 [*
qi?w= arrears of revenue 逾期未收税款；逾期未收的帐项
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articles of association 组织章程；组织细则；组织章程细则
gG-BVl"59 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J|w \@inQ ascertainment of profit 确定利润
n~A%q,DmF "Asia Clear" “亚洲结算系统”
2\7`/,U6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!+L/Khw/ C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A7%:05 Asian Development Fund [ADF] 亚洲发展基金
XVv K2( Asian dollar bond 亚洲美元债券
$CY't'6Hn Asian dollar market 亚洲美元市场
~:3QBMk:: Asian dollar rate 亚洲美元利率
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Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)0Me?BRp Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t5#rps\; asked price 沽盘；喊价；索价；卖方报价
]K/DY Do- assessable income 应评税入息
uoXAQ6k assessable loss 应评税亏损
IuNiEtKx assessable profit 应评税利润
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[1 assessable value 应评税值
:1iqT)&|8F assessed profit 估定利润
J,AR5@)1 assessed value 经评估价值
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assessment 评税；评定；估价；评税单
?ON-+u assessment number 评税编号；估价编号
qU#BJON]BR assessment of additional tax 补加税评税
wyQzM6:,yX assessment of performance 业绩评估；实绩评价
\U[ {z&]~ Assessor 评税主任
69J4=5lX asset price bubbles 资产价格泡沫
%YSu8G_t asset-backed securities 具资产保证的证券
;ByOth|9P assets accretion 资产增值
k&. Jk
B" assets and liabilities 资产与负债
_ h": > assets betterment statement 资产递增表；资产改进表
"Q?k'^@ assets lending 实物放款；有抵押贷款
86\S?=J-b assets of the company passing on the death 死者去世时转移的公司资产
U
)l,'y2 assets pledged as security for liabilities 用作负债抵押的资产
1f8GW assets portfolio 资产投资组合
ngat0'oa assets price 资产价格
##EYH1P] assets quality 资产质素
OBP1B@|l$+ assets realization 资产变现
bf!M#QOk? assets refinancing arrangement 资产再集资安排
)J NSZB assets securitization 资产证券化
.?!N^_ Ez3 assets situated outside Hong Kong 在香港以外地方的资产
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Cw assets stripping 削减资产；拆卖资产
`zE}1M%y assets value 资产值
ZG du| assignee 承让人
H03jDM8Q assignment 转让；转让书；转让契
aN $}? assignment of interest 权益转让
EB_NK assignment of letters patent and trade mark 专利证书及商标转让
LbZ:&/t^y8 assignment of property 物业转让；物业转让书
!ZI7&r`u; assignment right 转让权
KhW;RD assignor 转让人
i6 (a@KRY associate 有联系的人；有关连人士；相联者；合伙人；联系人
SY^dWLf Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3RR_fmMT) associate member 附属会员
jvV9eA:zl associated body corporate 相联法人团体
't9hXzAfW associated company 相联公司；联属公司
K&U7H: associated corporation 相联法团
wj1{M.EF\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}oKG}wgY 公认会计师公会〔英国〕
a
/:@"&Y Association of Futures Exchange Brokers 香港期货经纪协会
{ vN}<f` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
yH<$k^0r* association of underwriters 承保人组织
W":PG68 assumption of control 接管
S>0nx ^P assurance 担保；保险；转易；转易书
A,) VM9M_l assurance of interest 权益的转易
!QT'L, _ at 19XX price 按一九ＸＸ年价格计算
bug
Ot7 at a discount 按赔价计算；按贴水价格计算；打折扣
Izv+i*(dl at a premium 按溢价计算；按升水价格计算
xGG,2W+z at call 通知付款；按通知
\J6hI\/4^ at constant market price 按固定市价计算
mnID3=JF at constant price 按固定价格计算
Cua%1]"4w at cost 按成本计算
E3 *\
^Q_ at current market price 按当时市价计算；按现时市价计算
p*8-W(u) at current price 按当时价格计算；按现时价格计算
k,uK6$Z at factor cost 按要素成本计算；按生产要素成本计算
2EK%N'H at money-of-the-day price 按付款当日价格计算
& BvZF at or better 按指定或较佳价位〔买卖指令〕
gn{=%`[ at par 按面值计算；平价
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4 at sight 见票即付
~-83Q5/[ at the close 按收市盘
wM _
6{ at the opening 按开市盘
;=< ^0hxer attestation 见证；见证条款
DS -fjH\ at-the-money option 平价期权
! 8@*F attorney 受权人；受托代表人
kpI{KISQu attornment 新拥有人承认书
}BmS )J q attributable profit 可归属利润
x5Z-{" attributable share value 可归属股份价值
O`$#Pg Auckland Stock Exchange 奥克兰证券交易所
1[*{(e auction 拍卖
cM_ Fp auctioneer 拍卖商
=5s F"L;b audit 审计；核数
YUdxG/~' Audit Commission 审计署
'&;69`FSe Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
PjIeZ&p 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〕
o_Si mJFK audit review 帐目审查
dtAbc7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Oc&),ru2l audited account 审计帐目；经审计的帐目
!%Y~~'5 h audited annual account 经审计的周年帐目
==cd>03 () audited balance sheet 经审计的资产负债表
w&BGJYI auditor 核数师；核数主任；审计师
Y?#i{ixX6n auditor's certificate 核数师证明书；审计师证明书
.]|Zf!>}s auditor's report 核数师报告；审计师报告
C#w]4 $/ Aussie bond 澳元债券
kHJ 96G austerity budget 紧缩预算
7);:ZpDv%L Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t!_x(u Australia All Ordinaries Index 澳洲所有普通股票指数
1IgHc.s Australian Dollar [AUD] 澳元
F pt-V Australian Options Market 澳大利亚期权市场
{5%/ T, Australian Securities Commission 澳洲证券事务监察委员会
oY`qI nM_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Iwpbf Z Australian Stock Exchange 澳大利亚证券交易所
&D#+6M&LK{ Austrian Schilling [ATS] 奥地利先令
,kgF2K! authentication 认证；鉴证
T ^JuZG authority to purchase 委托购买证；委购书
P .sgRsL authorization 认可；核准；授权；授权书
d \>2 authorization by direction 指示授权
XtBMp=7Oa authorization by instruction 指令授权
nE y]` authorization by warrant 令状授权
0p fnV% authorization of unit trust 单位信托的认可
uG>nV authorized agent 指定代理人
A6ewdT?>, authorized capital 法定资本
] #< authorized clerk 出市员
xfSG~csoz authorized dealer 认可交易商
R#4 ^s authorized financial institution 认可财务机构
h e )ulB authorized fund 认可基金
#/j ={*- authorized fund house 获授权的基金公司；认可基金公司
.F 0]6#( authorized institution 认可机构
>Csbjf6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|Vx~fK S\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2w? G.pO# authorized insurer 获授权保险人；获认可承保人
4FA|[ An authorized investment 特准投资项目
b2h":G|s authorized person 获授权人
F ,G, b authorized representative 获授权代表
.R5/8VuHF authorized share capital 法定股本
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FDKU C automated quotation system 自动报价系统
zj]b&In6; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
L(WOet( ' 自动交易系统〔香港期货交易所有限公司〕
p27p~b& automatic adjustment mechanism 自动调整机制
2ALj} automatic adjustment system 自动调整系统
p
q-!WQ Automatic Clearing House 自动票据交换所
FU@uH
U5fd automatic exchange rates accumulation system 自动化汇率累集系统
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YSh D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
E _[ONm=, automatic teller machine [ATM] 自动柜员机
xQz #i-v autopay 自动转帐
#t5juX9Ho9 available assets 可用资产
|vy]8?Ak available fiscal reserve 现存财政储备
v#=ayWgk available profit 可用利润
i
X/tt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
b~! om average 平均；平均数；海损
||a`fH average basic salary 平均基本薪金
-Uf4v6A average consumer expenditure 平均消费开支；一般消费开支
Y}/jR6hK average cost 平均成本
< EXWWrm average cost of land production 增辟土地平均成本
Za\RM[Z!I average daily turnover 平均每日成交额
H!JWc'(<$ average daily wage rate 平均每日工资率
DN| vz}s average expenditure pattern 平均开支模式
Z90Fcp:R average growth rate 平均增长率
z 1vni'%J average net fixed assets 固定资产平均净值
CTU9~~ Xk average of relatives 相对价格平均数
t/Z!O
z6ZE average price 平均价格
3ExVZu$ average propensity to consume 平均消费倾向；一般消费倾向
^4hc+sh0D average propensity to save 平均储蓄倾向；一般储蓄倾向
*'^:S#= average rate 平均率
0HPO" x3-O average revenue 平均收入；平均收益
Qrz*Lvle h average stock 平均库存；平均存货
)GCLK<,swu average yearly rent 平均年租
-$tCF >, avoidance of double taxation 避免双重课税
Fs9W>*( avoidance of tax 避税
