A:
akBR"y:~:H A share Ａ股；甲类股份
+B_q? 6pR abatement of tax 减税；减扣免税额
c.,:r X0S ABN AMRO Bank N.V. 荷兰银行
"a`0s_F,^ above-the-line expenditure 线上项目支出；经常预算支出
JO7IzD\ above-the-line receipt 线上项目收入；经常预算收入
0 } liK ABSA Asia Limited 南非联合亚洲有限公司
|R Ai6;
absolute change 绝对数值变更
yi# Nrc5B absolute expenditure 实际开支
`-s+ zG absolute guideline figure 绝对准则数字
R`Z U'| absolute interest 绝对权益
< W/-[ M absolute order of discharge 绝对破产解除令
2v`VtV|B absolute profit margin 绝对利润幅度
V uJth
absolute value 实值；绝对值
zG@9-s* L absolutely vested interest 绝对既得权益
F>n <;< absorbed cost 已吸收成本；已分摊成本
,Xk8{ = absorption 吸收；分摊；合并
xHykU;p@ absorption rate 吸收率；摊配率；分摊率
.m/Lon E ACB Finance Limited 亚洲商业财务有限公司
0'BR Sa< acceptable form of reciprocity 合理的互惠条件
2{XQDOyA
acceptable rate 适当利率；适当汇率
U`<EpO{j| acceptance agreement 承兑协议
Fdu0?H2TL acceptance for honour 参加承兑
J%f5NSSU{6 acceptor 承兑人；接受人；受票人
5&2=;?EO acceptor for honour 参加承兑人
`W?aq]4x5 accident insurance 意外保险
2;[75(l6|} Accident Insurance Association of Hong Kong 香港意外保险公会
>|@ /GpD accident insurance scheme 意外保险计划
f5wOk& G accident year basis 意外年度基准
1uMnlimr accommodation 通融；贷款
>V87#E accommodation bill 通融票据；空头票据
-&))$h3o\ accommodation party 汇票代发人
AUS?P t[w account balance 帐户余额；帐户结余
N.xmHv Pk account book 帐簿
wx o( account collected in advance 预收款项
w:'$Uf8] account current book 往来帐簿
s.C-II?e account of after-acquired property 事后取得的财产报告
!S%XIq}FX account of defaulter 拖欠帐目
yql+N[ account payable 应付帐款
og. dYs7W4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Zf]d'oW{/ account receivable 应收帐款
TD tk'=; account receivable report 应收帐款报表
z ;y2 2 account statement 结单；帐单；会计财务报表
MZ+8wr/y account title 帐户名称；会计科目
Gk799SDL accountant's report 会计师报告
t
~U&a9&Z Accountant's Report Rules 会计师报告规则
fn#b3ee accounting and auditing procedure 会计与审计程序；会计与核数程序
dWD9YI Yf Accounting Arrangements 《会计安排》
$CL =M accounting basis 会计基础
Yq`r>g accounting by Official Receiver 破产管理署署长呈交的帐目
#5 G!lbH Accounting Circular 《会计通告》
[ "J accounting class 会计类别
l+R-lsj accounting date 记帐日期；会计结算日期
uA:;OM} accounting for money 款项核算
N< Y-]xS Accounting Officer 会计主任
'9<M k-Aj accounting period 会计报告期；会计期
Ez<J+#)t accounting policy 会计政策；会计方针
^"6xE nA] accounting practice 会计惯例
'n!;7* accounting principle 会计准则
U G^6I5 accounting record 会计记录
a/_sL(F{ accounting report 会计报告
wvT!NN
K2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;?z b ( 2 Accounting Society of China 中国会计学会
>?U (w< accounting statement 会计报表
O~fRcf:Q accounting system 会计制度；会计系统
,a ^_
~(C accounting transaction 会计事项；帐务交易
_jU6[y|XLh accounting treatment 会计处理
c QgmRHZ] accounting year 会计年度
q+gqa<kM accretion 增值；添加
L\y,7@1%AT accrual 应计项目；应累算数目
HX+'{zm] accrual basis 应计制；权责发生制
SRM[IU
accrual basis accounting 应计制会计；权责发生制会计
_u{D #mmO accrue 应累算；应计
2l AuO!% accrued benefit 应累算利益
I9SO}a2p accrued charges 应计费用
_Mq@58q' accrued cumulative preference share dividend 应累算的累积优先股股息
:Nc~rOC _ accrued expenses 应累算费用
mtm BL 2? accrued interest payable 应付利息；应计未付利息
_a15R/S accrued interest receivable 应收利息；应计未收利息
j]Rl1~+M accrued right 累算权益
KMoRMCT accruing profit 应累算的利润
us`hR!_ accumulated fiscal reserve 累积财政储备
ZW+{<XTof4 accumulated profit 累积利润；滚存溢利
t4h05 i accumulated reserve 累积储备
JO+ h D4L accumulation of surplus income 累积收益盈余
b LL!iz? acquired assets 既得资产
{*jkx ,| acquisition 收购；购置；取得
Qkr'C
n acquisition cost 购置成本
z ;
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7zR 7v acquisition of 100% interest 收购全部股权
z<^HohT acquisition of control 取得控制权
tBrd+}e2* acquisition of fixed assets 购置固定资产
C/!2q$ acquisition of shell “买壳”
_e ~EQ[, acquisition price 收购价
_6=6 b!hD act of God 天灾
.%WbXs acting partner 执事合伙人
^Y #?@ active market 买卖活跃的市场；交投畅旺的市场；旺市
0 qJ(3N active partner 积极参与的合伙人
bG.aV#$FIg active trading 交投活跃
L8 R|\Bx actual circulation 实际流通
$D9JsUij actual cost 实际成本
F P
mLost actual expenditure 实际开支；实际支出
20% xD e actual income 实际入息；实际收入；实际收益
Gtg; 6&2 actual market 现货市场
zUw z[^d<C actual price 现货价；实际价格
%I6 iXq# actual profit 实际利润
\zj8| + actual quotation 实盘；实际价位；实际报价
TO( =4;U actual year basis 按实际年度计算
&h4(lM actuals 实货
:k Y][_ actuarial investigation 精算调查
qr<5z. % actuarial principle 精算原则
Bj%{PK actuarial report 精算师报告
%\r4c *O1q Actuarial Society of Hong Kong 香港精算学会
1! vR
8. actuarial valuation 精算师估值
(O& ooM* o actuary 精算师
P}?,*'b ad referendum agreement 暂定协议；有待覆核的协定
_4%+TN6z ad valorem duty 从价税；按值征税
V\ARe=IWM ad valorem duty system 从价税制
og2]B\mN4 ad valorem fee 从价费
Fo;xA ad valorem tariff 从价关税
j24BB}mBB additional allowance 额外免税额
DOU\X N additional amount for unexpired risk 未过期风险的额外款额
X`J~3s additional assessable profit 补加应评税利润
g<UjB additional assessment 补加评税
FE$)[ w,m additional commitment 额外承担
x]y~KbdeB additional commitment vote 额外承担拨款
`n5 )oU2q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!n)2HDYhx, additional dependent parent allowance 供养父母额外免税额
"'6KQnpZ additional provision 额外拨款
O$#`he/jm additional stamp duty 附加印花税
ajkRL|^ additional tax 补加税罚款；补加税款
~5cLI;4h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=C<_rBY adjudged bankrupt 被裁定破产
lv$t p,+ adjudicated bankrupt 裁定破产人
G+\2Aj adjudication fee 裁定费；评定印花税额手续费；评估契据费
:j?Lil%R adjudication of bankruptcy 裁定破产；宣告破产
]<z>YyBA adjudication of insolvency 裁定无力偿还债务
c1MALgK~}\ adjusted actual 经调整的实数；调整后的实数
RE *UIh*O adjusted current assets 经调整的流动资产；调整后的流动资产
q'c'rN^ adjusted figure 经调整的数字；调整后的数额
pmQ9i A@= adjusted liabilities 经调整的负债；调整后的负债
(zgXhx_!D adjusted loss 经调整的亏损；调整后的亏损
9.1%T06$ 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
fS!%qr adjusted profit 经调整的利润；调整后的利润
#\t ?`\L3 adjusted surplus 经调整的盈余额；调整后的盈余额
% G\rL.H| adjusted value 经调整的价值；调整后的价值
zbi[r adjustment 调整；修订；理算〔保险〕
Du[$6 adjustment centre 调剂中心
j> ?c]h{- adjustment lag 调整过程的时间差距；调整时差
. D)'ZY adjustment mechanism 调整机制
X<Vko^vlj adjustment of loss 亏损调整
Qy@ch N{eP adjustment process 调整过程；调整程序
AX]lMe
adjustment range 调整幅度
wm 8 (Ju administered exchange rate 受管制汇率
P" 3{s+ r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<A"}Krq ? administration expenses 行政费用
nuKjp Ap! administration fee 手续费；行政费
b.C!4^ administration in bankruptcy 破产管理
;uDH&3W administration order 遗产管理令
}v@w(*)h: administrator 管理人；遗产管理人
&#;UKk~)Of administrator of the estate 遗产管理人
|*OS;FD5 admission of debt 债项承认书
[",W TZ: admission of proof 接纳债权证明
j<wg>O:s%r advance 放贷款项；垫付款项；预支款项；预付款项
` [@
F3x advance account 暂支帐目；预付款帐户
ur*1I/v advance compensation 预付补偿金
jk 9K>4W advance from shareholder 股东垫款
B{c,/{ =O advance pending reimbursement 预支以待日后付还
3{]i| 1&j advanced economy 先进经济体系
`4 w0 *;k; advancement 预付；预付财产
#/5jWH7U advances warrant 垫款令
I^\YD9~=x advancing 贷出
] hL 1qS adverse balance 逆差
"'I I~/9 adverse exchange 逆汇
\f@PEiARG7 advertisement addressed to shareholders 在报章刊登的致股东通告
-i?!em'J advice for collection 托收通知书
SaQ_% -&#p advice of drawing 提款通知书；汇票通知书
vPSH advice of payment 付款通知
0'z$"(6D Advisory Committee [Securities and Futures Commission]
!*+~R2&b 谘询委员会〔证券及期货事务监察委员会〕
Yz.[CmdX Advisory Committee on Diversification 经济多元化谘询委员会
SvDVxK affidavit 誓章；遗产申报誓章
GG %j+Ed affidavit of no receipt 述明无收款的誓章
H%Q@DW8~@ affiliate 联号；联营公司；附属公司
#N@sJyI N affiliated company 附属公司；联号；联营公司
VJZ
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EvQN (_ affordability 负担能力
(ioi !p African Development Bank [AfDB] 非洲开发银行
~i6t c d after-acquired property 事后取得的财产
3H@TvV/;f after-hours dealing 市后交易
,j9 }VnW ) after-tax profit 税后盈利；税后利润；税后溢利
R;'Pe> agency agreement 代理协议
UiaY0 .D agency expenses 代理机构的开支
6D3fkvc Z agency fee 代理费
TQ>kmHWf/ Agency Law 《代理法》
f } eZX agent 代理人；承销人
Lgvmk agent of company 公司代理人
BNu zlR agent's fee 代理人费；经纪费
Z"% = aggregate 总计；总数；总体数字
s 6vsV aggregate amount 总款额；总额
KuE
2a,E4 aggregate assets and liabilities 总体资产与负债
'UW7zL5 aggregate at constant price 按固定价格计算的总体数字
waO* CjxE: aggregate demand 总需求
$>8+t>| aggregate gross position 总持仓量
dl(cYP8L aggregate limit 总限额
O<."C=1~E aggregate of salaries tax 合计薪俸税
QZt/Rm>W0 aggregate performance 总体表现；总体业绩
2/qfK+a aggregate supply 总体供应
]}~*uT}> aggregate surplus 总盈余
i nF&Pv aggregate total 整体总额
ak0KrVF aggregate value 总值；合计价值
,R ]]]7)+ aggregated basis 合计基准
X: @nROL^7 aggregated net chargeable income 合计应课税入息实额
'S E%9 aggregation 合并计算；合计；总和
1ciP+->$ aggregation of incomes of husband and wife 夫妇入息合并计算
w*$nG$ aggregation of property 财产的总和
sq j8c)6 agio 差价；贴水
)uZ<?bkQ 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》
>vt#,8VAN Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
sAC1Pda 《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》
@&mv4zz&W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
) d wPD 《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》
YDC[s ^d5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
> L?/Ph %d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K, ?M5n ' agreement for a settlement 授产协议
I_'vVbK+> agreement for assignment 转让协议
%L<VnY#%u agreement for sale 售卖协议；买卖协议
s e2+X >@> agreement for sale and purchase 买卖协议
`3/,- agreement for the payment of interest 支付利息协议
9V[ |_ agreement for the repayment of money 还款协议
P0k|33;7L agreement of reinsurance 再保险协议
uTBls8 Agricultural Bank of China 中国农业银行
rsOon2| air passenger departure tax 飞机乘客离境税
o^d(mJZ.F~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}g5h"N\$o airport tax 机场税
s)]i0+! alcohol duty 酒精税
Y-gjX$qGo alienation 让与；让渡；转让
y 3c]zDjV alimony 生活费；赡养费
.oN<c]iqE All Ordinaries Index [AOI] 所有普通股指数
.kBi" p& all risks 全险；综合险
hTf]t All Sales Record for Stock Market 《股票市场成交报告》
< ;SQ1^N Allied Capital Resources Limited 新联财务有限公司
T_y 'cvh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6 =MejT allocation letter 拨款信件
P[%
W[E< allocation of fund 分配款项；预留款项
86vk" allocation of profit 利润分配；溢利分配
Rfeiv allocation warrant 拨款令
fPZBm&`C allotment 分配；配股
qYGnebn@\ allotment notice 股份配售通知；配股通知
MU-ie*+ allotment of shares 股份分配
Xr6lYO _R allowable 可获宽免；免税的
9 qq y( H allowable business loss 可扣除的营业亏损
x4 4)o: allowable expenses 可扣税的支出
ol :,02E& allowance 免税额；津贴；备抵；准备金
LN " bGe allowance for debts 债项的免税额
Bx j6/a7Xd allowance for depreciation by wear and tear 耗损折旧免税额
573wK~9oMh allowance for funeral expenses 殡殓费的免税额
Q?I)1][ !" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B`iQN7fd allowance for repairs and outgoings 修葺及支出方面的免税额
%n=!H allowance to debtor 给债务人的津贴
U$ _?T-x alteration of capital 资本更改
{~[H"h537t alternate trustee 候补受托人
KFCuv15w,3 amalgamation 合并
ORp6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ZgZ}^x ambit of charges 征税范围；收费范围
]cLpLA" amended valuation 经修订的估值
Tf21K9+`L American Commodities Exchange 美国商品交易所
>"5^]o2?~l American Express Bank Limited 美国运通银行
zPH1{|H+l American Stock Exchange 美国证券交易所
uy~5!i& amortization 摊销
@@' zMV% amount due from banks 存放银行同业的款项
wvp\'* $ amount due from banks abroad 存放海外银行同业的款项
h c`9Y amount due from holding companies 控股公司欠款
C W7E2
^P$ amount due from local banks 存放本港银行同业的款项
WK:~2m&y amount due to banks 银行同业的存款
3@XCP- ` amount due to banks abroad 海外银行同业的存款
9kH~+ amount due to holding companies 控股公司存款
7.hVbjy'- amount due to local banks 本港银行同业的存款
S%kE<M? amount due to outport banks 外埠银行同业的存款
rs=wEMq/ amount for note issue 发行纸币的款额
3! R b { amount of bond 担保契据的款额
&s\$&%| amount of consideration 代价款额
#fzvK+ amount of contribution 供款数额
rRYP~
$c amount of indebtedness 负债款额
(GMKIw2 amount of principal of the loan 贷款本金额
~ AS2$ amount of rates chargeable 应征差饷数额
n<"?+bz"< amount of share capital 股本额
J=Ak+ J amount of sums assured 承保款额
B. '@~$ amount of variation 变动幅度
43A6B amount of vote 拨款数额
.hSacd amount payable 应付款额
4M E8NEE amount receivable 应收款额
C!Y|k.`p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{{tH$j? Q analysis 分析
G>YJ3p7 ancillary risk 附属风险
DSizr4R annual account 周年帐目；周年帐目报表；年度决算；年结
*;,=x< annual accounting date 年结日期
! })/x~~e annual allowance 每年免税额；年积金；年度津贴；年津
@zT.&1;` annual balance 年度余额
n-}:D<\7 annual disposable income 每年可动用收入
yodJ GGAzk annual estimates 周年预算
c<y.Y 0 annual fee 年费
~Rs|W; annual general meeting 周年大会
9hmCvQgtf annual growth rate 年增率；每年增长率
^G~W}z?- annual long-term supplement 长期个案每年补助金
% 95:yyH 0 annual pensionable emolument 可供计算退休金的年薪
3wX{U8mrg annual report 年报
, B5Ptf# Annual Report on the Consumer Price Index 《消费物价指数年报》
0 { BPT>' annual return 周年报表；周年申报表；每年报税表格
^ B=x-G. Annual Return Rules 《周年报表规则》
v" F.<Q annual review of consumer prices 每年消费物价回顾
dt',)i 8D annual roll-forward basis 逐年延展方式
Hm-+1Wx annual salary 年薪
2 t<
dCw annual statement 年度报表；年度决算表
f"k?Ix\
e Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
lqF{Y<l annuitant 年金受益人
y$r9Y!?s annuity 年金
U^+9l?ol annuity contract 年金合约
?" {+m annuity on human life 人寿年金
ga 4 gH>4 antecedent debt 先前的债项
83412@& ante-dated cheque 倒填日期支票
nxsQDw\hy anticipated expenditure 预期开支
3+E J % anticipated net profit 预期纯利
v@XQ)95]F anticipated revenue 预期收入
bL)g+<:F anti-inflation measure 反通货膨胀措施
#h6(DuViKw anti-inflationary stance 反通货膨胀立场
;}A#ws_CD_ apparent deficit 表面赤字
]vXIj0: apparent financial solvency 表面偿债能力
]n _- apparent partner 表面合伙人
PUlt n}M application for personal assessment 个人入息课税申请书
`]LaX&u application of fund 资金应用
>BrxJw#M application to release as liquidator and to destruct the books of accounts and documents
E&{*{u4 申请免除清盘人职务及毁灭帐簿与文件
`y P-,lA$ appointed actuary 委任精算师
"f!*%SR:
1 appointed auditor 委任核数师；委任审计师
c72Oy+# appointed trustee 委任的受托人
q-o= lU" appointer 委任人
#_2V@F+, apportioned pro rata 按比例分摊
$\81WsL ' apportionment 分配；分摊
Eh!%Ne O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
AU^Wy|i5Q apportionment formula 分摊方程式
~H@':Mms.h apportionment of estate duty 遗产税的分摊
y z9`1R2c appraisal 估价；评估
S 82NU2L appreciable growth 可观增长
hX`WVVoF appreciable impact 显着影响
fX[,yc; appreciable increase 可观增长
r?{Vqephz appreciation 增值；升值
}h +a8@ appreciation against other currencies 相对其他货币升值
i_`YZ7Hxp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D ECX18D appreciation tax 增值税
/ v5Pk.!o appropriation 拨款；拨用；拨付
7KRc^ *pZs appropriation account 拨款帐目
%b\xRt[0v7 Appropriation Bill 拨款法案
t<ftEJU"'w appropriation-in-aid system 补助拨款办法
#xW%RF approved assets 核准资产
3 [SN [faS approved basket stock 认可一篮子证券
~-']Q0Z approved budget 核准预算
iV'-j,-i approved charitable donation 认可慈善捐款
v0" |J3 approved charitable institution 认可慈善机构
I;P?P5H approved currency 核准货币；认可货币
z9w @-]) approved estimates 核准预算
M\\T Q(B approved estimates of expenditure 核准开支预算
2Mu-c:1 approved overseas insurer 核准海外保险人
k5!k3yI approved overseas trust company 核准海外信托公司
px //q4 U approved pooled investment fund 核准汇集投资基金
n
'P: approved provident fund scheme 认可公积金计划
&0(2Z^Z>fw approved provision 核准拨款
7 aD I6G approved redeemable share 核准可赎回股份
%bDd approved regional stock 认可地区性证券
"sT`Dh r approved retirement scheme 认可退休金计划
^} /YGAA approved subordinated loan 核准附属贷款
5\R8>G~H arbitrage 套戥；套汇；套利
j@GMZz< arbitrageur 套戥者；套汇者
i$"FUC~' arbitrary amount 临时款项
& \< RVE arrangement 措施；安排；协定
B
susXW$ arrears 欠款
PO&xi9_ arrears of pay 欠付薪酬
`c :'il? arrears of revenue 逾期未收税款；逾期未收的帐项
rt^z#2$ articles of association 组织章程；组织细则；组织章程细则
*ivbk /8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Zr}`W \ ascertainment of profit 确定利润
3-o ]H'6 "Asia Clear" “亚洲结算系统”
Cf `UMQ a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\M>AN
Z} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q. z2 (& Asian Development Fund [ADF] 亚洲发展基金
}[LK/@h Asian dollar bond 亚洲美元债券
}Lb];hww1 Asian dollar market 亚洲美元市场
OQ+?nB Asian dollar rate 亚洲美元利率
7Mo O2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+QldZba Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=;Wkg4\5 asked price 沽盘；喊价；索价；卖方报价
}-r"W7]k assessable income 应评税入息
D|e 6$O 5o assessable loss 应评税亏损
6b<t|zb assessable profit 应评税利润
AQQj]7Y assessable value 应评税值
JSGUl4N assessed profit 估定利润
sv0 kksj assessed value 经评估价值
`Z%XA> assessment 评税；评定；估价；评税单
*2:)Rf assessment number 评税编号；估价编号
5VG@Q% assessment of additional tax 补加税评税
B@iIj<p~ assessment of performance 业绩评估；实绩评价
#y>oCB`EM Assessor 评税主任
,ypxy/ asset price bubbles 资产价格泡沫
ulj`+D?H asset-backed securities 具资产保证的证券
rBr28_i assets accretion 资产增值
Y Nq<%i!> assets and liabilities 资产与负债
&v 5yo}s assets betterment statement 资产递增表；资产改进表
.-RW lUe;, assets lending 实物放款；有抵押贷款
]nfS vPb assets of the company passing on the death 死者去世时转移的公司资产
N" E\o,_ assets pledged as security for liabilities 用作负债抵押的资产
ioa 1n=j assets portfolio 资产投资组合
3>L1}zyM] assets price 资产价格
L {B#x@9tQ assets quality 资产质素
L"}@> &6 assets realization 资产变现
lPFMNRt~8 assets refinancing arrangement 资产再集资安排
_I$]L8hC assets securitization 资产证券化
H.>KYiv+ assets situated outside Hong Kong 在香港以外地方的资产
Llk ` assets stripping 削减资产；拆卖资产
HnY: gu assets value 资产值
3_33@MM assignee 承让人
jWU)y)$ assignment 转让；转让书；转让契
?nt6vqaV assignment of interest 权益转让
$mlsFBd assignment of letters patent and trade mark 专利证书及商标转让
X='4 N < assignment of property 物业转让；物业转让书
2ZE4^j| assignment right 转让权
OcSLRN?t assignor 转让人
(>;~ ((2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
\H" (*["& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
IL>g- associate member 附属会员
Q'A->I<;_s associated body corporate 相联法人团体
n"d T^
g associated company 相联公司；联属公司
c!841~p(Q associated corporation 相联法团
/ ,:32H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0f-gQD 公认会计师公会〔英国〕
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lqC h Association of Futures Exchange Brokers 香港期货经纪协会
@l;f';+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O]~p)E association of underwriters 承保人组织
c69C=WQ assumption of control 接管
~z< ? Wh assurance 担保；保险；转易；转易书
SnXYq 7`t assurance of interest 权益的转易
F[ ? t"d at 19XX price 按一九ＸＸ年价格计算
7
'f> at a discount 按赔价计算；按贴水价格计算；打折扣
D2?7=5DgS at a premium 按溢价计算；按升水价格计算
g8qN+Gg at call 通知付款；按通知
l7x%G@1#~W at constant market price 按固定市价计算
qY 0Ic5wCY at constant price 按固定价格计算
|faXl3| at cost 按成本计算
$hE X, at current market price 按当时市价计算；按现时市价计算
Wo2M }]0 at current price 按当时价格计算；按现时价格计算
5 |>jz ` at factor cost 按要素成本计算；按生产要素成本计算
> 5 i8 %r at money-of-the-day price 按付款当日价格计算
5 TnECk at or better 按指定或较佳价位〔买卖指令〕
#v~5f;[AAs at par 按面值计算；平价
9JUlu at sight 见票即付
/\=g;o' at the close 按收市盘
_Y~+ #Vc at the opening 按开市盘
.79'c%3} attestation 见证；见证条款
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%cN(0 @ at-the-money option 平价期权
i^gzl _! attorney 受权人；受托代表人
|5FyfDaFBX attornment 新拥有人承认书
^(6 .M\Q attributable profit 可归属利润
ml3]CcKn attributable share value 可归属股份价值
H7\EvIM= Auckland Stock Exchange 奥克兰证券交易所
;ga~ae=Fg auction 拍卖
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auctioneer 拍卖商
C"F(kgL audit 审计；核数
8<g5.$xyz Audit Commission 审计署
VTV-$Du[} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H ~$a6T"& 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〕
X GO_n{ x audit review 帐目审查
n\P{Mc Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
oR5`- audited account 审计帐目；经审计的帐目
U~T/f-CT audited annual account 经审计的周年帐目
,m:MI/ )p audited balance sheet 经审计的资产负债表
{WC{T2:8 auditor 核数师；核数主任；审计师
_y8)jD" auditor's certificate 核数师证明书；审计师证明书
7pGlbdS auditor's report 核数师报告；审计师报告
0&w.QoZY( Aussie bond 澳元债券
:ox+WY austerity budget 紧缩预算
aIm\tPbb Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2?m 'Dy'JE Australia All Ordinaries Index 澳洲所有普通股票指数
ND I|; Australian Dollar [AUD] 澳元
,ur_n7+LH Australian Options Market 澳大利亚期权市场
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y[o Australian Securities Commission 澳洲证券事务监察委员会
!J+5l& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_$F I> Australian Stock Exchange 澳大利亚证券交易所
q'1 rSK Austrian Schilling [ATS] 奥地利先令
[1Vh3~>J6 authentication 认证；鉴证
un..UU4 authority to purchase 委托购买证；委购书
W/&cnp\ authorization 认可；核准；授权；授权书
p'_* >%4~ authorization by direction 指示授权
tt`b+NOH> authorization by instruction 指令授权
m"xw5aa> authorization by warrant 令状授权
Z$+0gm\Cnw authorization of unit trust 单位信托的认可
Bh@j6fv authorized agent 指定代理人
N ]5-# authorized capital 法定资本
QRa>W/N authorized clerk 出市员
!qy/'v4 authorized dealer 认可交易商
P/0 n)
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}t] CDa_n authorized fund 认可基金
y=q\1~] Z authorized fund house 获授权的基金公司；认可基金公司
) TV'eq authorized institution 认可机构
QDyL0l{C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nC2A&n &> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:}j{ NM# authorized insurer 获授权保险人；获认可承保人
IF@)L>-% authorized investment 特准投资项目
Rb\\6 BU0 authorized person 获授权人
(u RAK authorized representative 获授权代表
{HQ? authorized share capital 法定股本
NPKRX Li% automated quotation system 自动报价系统
p+A#t~K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$7lI Dt 自动交易系统〔香港期货交易所有限公司〕
Nno*X9>~ automatic adjustment mechanism 自动调整机制
uZg Kex;c automatic adjustment system 自动调整系统
H{9di\xnEm Automatic Clearing House 自动票据交换所
h*&-[nSo automatic exchange rates accumulation system 自动化汇率累集系统
lB3W|-Ci Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}}K4 4<]u automatic teller machine [ATM] 自动柜员机
M"5,8Q`PkI autopay 自动转帐
+MXI;k_ available assets 可用资产
_kgw+NA&-H available fiscal reserve 现存财政储备
`|Tr"xavf available profit 可用利润
k%Jw S_F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q]< cn2 average 平均；平均数；海损
R~;<}!Gtx average basic salary 平均基本薪金
nKuf Ve average consumer expenditure 平均消费开支；一般消费开支
t E- s/ average cost 平均成本
n|3ENN average cost of land production 增辟土地平均成本
#(!> average daily turnover 平均每日成交额
lcyan average daily wage rate 平均每日工资率
`0Qzu\gRb average expenditure pattern 平均开支模式
k6. }. average growth rate 平均增长率
pT.iQ J| average net fixed assets 固定资产平均净值
c`AtK s)u average of relatives 相对价格平均数
WOR ~ tS average price 平均价格
G' Jsk4:c average propensity to consume 平均消费倾向；一般消费倾向
Al6)$8]e average propensity to save 平均储蓄倾向；一般储蓄倾向
oJ>]=^?k average rate 平均率
k)d LJ<EM average revenue 平均收入；平均收益
OZs^c2
W average stock 平均库存；平均存货
t- i; average yearly rent 平均年租
kC0F@'D avoidance of double taxation 避免双重课税
)"w WV{k avoidance of tax 避税
