A:
-w=rNlj A share Ａ股；甲类股份
@JE:\ abatement of tax 减税；减扣免税额
EonZvT-D= ABN AMRO Bank N.V. 荷兰银行
FIlw above-the-line expenditure 线上项目支出；经常预算支出
Fp+^`;j above-the-line receipt 线上项目收入；经常预算收入
+cM; d4 ABSA Asia Limited 南非联合亚洲有限公司
&1893#V absolute change 绝对数值变更
D4G*K*z,w4 absolute expenditure 实际开支
[yL %+I absolute guideline figure 绝对准则数字
<%<}];bmFL absolute interest 绝对权益
I(P|` " absolute order of discharge 绝对破产解除令
2GX Aq~h@ absolute profit margin 绝对利润幅度
m7z/@b[ absolute value 实值；绝对值
IK(G%d Dw absolutely vested interest 绝对既得权益
R}Uv i9? absorbed cost 已吸收成本；已分摊成本
&5Ea6j absorption 吸收；分摊；合并
cQzd0X absorption rate 吸收率；摊配率；分摊率
9c9-1iS ACB Finance Limited 亚洲商业财务有限公司
vLD Ma> acceptable form of reciprocity 合理的互惠条件
2V / A% acceptable rate 适当利率；适当汇率
@5\OM#WT~& acceptance agreement 承兑协议
>k* QkIyq acceptance for honour 参加承兑
u!oHP acceptor 承兑人；接受人；受票人
M:6H%6eT acceptor for honour 参加承兑人
"w= p@ /C accident insurance 意外保险
>p O[ S[ Accident Insurance Association of Hong Kong 香港意外保险公会
0aSN 8 accident insurance scheme 意外保险计划
39S}/S) accident year basis 意外年度基准
X|L.fB= accommodation 通融；贷款
` hM`bcS accommodation bill 通融票据；空头票据
FoWE< accommodation party 汇票代发人
Thn-8DT account balance 帐户余额；帐户结余
^=b J
_' account book 帐簿
huWUd)Po% account collected in advance 预收款项
*'`ByS account current book 往来帐簿
,~ X^8oY account of after-acquired property 事后取得的财产报告
] $$ciFM account of defaulter 拖欠帐目
-WE pBt7* account payable 应付帐款
m@.4 Wrv account payee only [A/C payee only] 只可转帐；存入收款人帐户
y&t&'l/m account receivable 应收帐款
x `{ni6} account receivable report 应收帐款报表
4o9#B:N]J account statement 结单；帐单；会计财务报表
hz<kR@ k} account title 帐户名称；会计科目
hUSr1jlA accountant's report 会计师报告
Sq/M
%z5' Accountant's Report Rules 会计师报告规则
ml.l( 6A accounting and auditing procedure 会计与审计程序；会计与核数程序
f?#:@ zcL Accounting Arrangements 《会计安排》
s#&jE
GBug accounting basis 会计基础
kR7IZo" q accounting by Official Receiver 破产管理署署长呈交的帐目
~e{AgY) Accounting Circular 《会计通告》
.Di+G-#aEs accounting class 会计类别
g~h`wv ' accounting date 记帐日期；会计结算日期
'`T.K< accounting for money 款项核算
v+znKpE Accounting Officer 会计主任
YN n,{Xi accounting period 会计报告期；会计期
y mY,*Rb accounting policy 会计政策；会计方针
hZY+dHa] accounting practice 会计惯例
^USj9HTK accounting principle 会计准则
Au#(guvm accounting record 会计记录
vlw2dY@^ accounting report 会计报告
6| X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
DG O_fR5L Accounting Society of China 中国会计学会
p+snBaAo} accounting statement 会计报表
^>h
9< accounting system 会计制度；会计系统
=R:3J"ly0 accounting transaction 会计事项；帐务交易
'1 ~mnmiP accounting treatment 会计处理
0fxA*]h accounting year 会计年度
?Vbe accretion 增值；添加
9Vxsv*OR, accrual 应计项目；应累算数目
$.R$I&U accrual basis 应计制；权责发生制
r&A#h;EQX2 accrual basis accounting 应计制会计；权责发生制会计
3lM mSKN accrue 应累算；应计
g v&xC 6> accrued benefit 应累算利益
=\J^_g4-l accrued charges 应计费用
=:P9 $ accrued cumulative preference share dividend 应累算的累积优先股股息
@Rig@ accrued expenses 应累算费用
<4^ _dJ9 = accrued interest payable 应付利息；应计未付利息
Cj"k
Fq4 accrued interest receivable 应收利息；应计未收利息
#AyM! accrued right 累算权益
&?9p\oY[ accruing profit 应累算的利润
SY`NZJK accumulated fiscal reserve 累积财政储备
S gAY/# accumulated profit 累积利润；滚存溢利
92 ]>" accumulated reserve 累积储备
\|@]XNSN accumulation of surplus income 累积收益盈余
L'J$jB5cP acquired assets 既得资产
)+RGXV p acquisition 收购；购置；取得
4fr/
C5M acquisition cost 购置成本
Q
{3"& acquisition expenses 购置费用
@'?<9 2A acquisition of 100% interest 收购全部股权
_T6WA&;8 acquisition of control 取得控制权
?%{bMqYJD{ acquisition of fixed assets 购置固定资产
igOjlg_Q acquisition of shell “买壳”
6NZ3( acquisition price 收购价
W |G(x8 act of God 天灾
28d : acting partner 执事合伙人
8y OzD active market 买卖活跃的市场；交投畅旺的市场；旺市
/jC0[%~jV active partner 积极参与的合伙人
kFHq Qs aG active trading 交投活跃
/e|`m u% actual circulation 实际流通
kR%CSLOVy actual cost 实际成本
N12K*P[! actual expenditure 实际开支；实际支出
702& E(rx, actual income 实际入息；实际收入；实际收益
NVS U)# actual market 现货市场
)$P!7$C- actual price 现货价；实际价格
r5(OH3 actual profit 实际利润
`dMOBYV actual quotation 实盘；实际价位；实际报价
g`y
>) N/ actual year basis 按实际年度计算
}pu2/44=W actuals 实货
4Yt:PN 2 actuarial investigation 精算调查
',z ' .t actuarial principle 精算原则
&~6Z)} actuarial report 精算师报告
1MRt_*N4 Actuarial Society of Hong Kong 香港精算学会
xh#e f=Bw actuarial valuation 精算师估值
JZ D27[b actuary 精算师
uDafPTF ad referendum agreement 暂定协议；有待覆核的协定
|5V#&e\ES ad valorem duty 从价税；按值征税
uB
6`e!Q ad valorem duty system 从价税制
pA!+;Y!ZB< ad valorem fee 从价费
|5F]y"Nb ad valorem tariff 从价关税
[m|\N additional allowance 额外免税额
rD%(*|Y"c additional amount for unexpired risk 未过期风险的额外款额
CP7Zin1S/w additional assessable profit 补加应评税利润
!z{bqPlFGG additional assessment 补加评税
*;m5^i<,;S additional commitment 额外承担
xHJ+! additional commitment vote 额外承担拨款
P gr>qcbql additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\hc} xy
0 additional dependent parent allowance 供养父母额外免税额
JR$Dp&]I additional provision 额外拨款
'hVOK(o 0 additional stamp duty 附加印花税
:?RooJ~# additional tax 补加税罚款；补加税款
3.Ni%FF` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ORv[Gkq_N) adjudged bankrupt 被裁定破产
er+m:XuV adjudicated bankrupt 裁定破产人
#| A
@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y%^&aac Z adjudication of bankruptcy 裁定破产；宣告破产
GJy><'J,!> adjudication of insolvency 裁定无力偿还债务
00%$?Fyk adjusted actual 经调整的实数；调整后的实数
ro}plK(<WQ adjusted current assets 经调整的流动资产；调整后的流动资产
>J 3N,f adjusted figure 经调整的数字；调整后的数额
w]"Y1J(i adjusted liabilities 经调整的负债；调整后的负债
>LgV[D#=&o adjusted loss 经调整的亏损；调整后的亏损
s)375jCga 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
9C-F%te7 adjusted profit 经调整的利润；调整后的利润
(v z)GrH> adjusted surplus 经调整的盈余额；调整后的盈余额
d7It}7@9 adjusted value 经调整的价值；调整后的价值
W 2%(a0p adjustment 调整；修订；理算〔保险〕
VpWax]' adjustment centre 调剂中心
A8e b{qv adjustment lag 调整过程的时间差距；调整时差
[9z<*@$- adjustment mechanism 调整机制
bNevHKS adjustment of loss 亏损调整
^+mSf`5 adjustment process 调整过程；调整程序
y HCQY4/ adjustment range 调整幅度
G+m|A*[> administered exchange rate 受管制汇率
UB .FX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h[C!cX administration expenses 行政费用
yf3%g\k administration fee 手续费；行政费
yIXM}i: administration in bankruptcy 破产管理
^( N+s? administration order 遗产管理令
. 2. $Rq administrator 管理人；遗产管理人
feI Agd}, administrator of the estate 遗产管理人
wx}\0(]Gl admission of debt 债项承认书
B tBy.bR admission of proof 接纳债权证明
f|Z3VS0x advance 放贷款项；垫付款项；预支款项；预付款项
iWCN2om advance account 暂支帐目；预付款帐户
^-~.L: }q advance compensation 预付补偿金
.Ky<9h.K advance from shareholder 股东垫款
fT[6Cw5w` advance pending reimbursement 预支以待日后付还
H^K(1
advanced economy 先进经济体系
'RQZU*8 advancement 预付；预付财产
&I:X[=;g advances warrant 垫款令
, *e^,|# advancing 贷出
8BE OE< adverse balance 逆差
RW,ew!Z
adverse exchange 逆汇
<rRm bFH# advertisement addressed to shareholders 在报章刊登的致股东通告
15iCJ p advice for collection 托收通知书
v FL3eu# advice of drawing 提款通知书；汇票通知书
-g IuL advice of payment 付款通知
T oy~ \ Advisory Committee [Securities and Futures Commission]
ItYG9a 谘询委员会〔证券及期货事务监察委员会〕
/A_</GYs Advisory Committee on Diversification 经济多元化谘询委员会
7#MBT- ih affidavit 誓章；遗产申报誓章
]pB0b JAt affidavit of no receipt 述明无收款的誓章
q jDW A' affiliate 联号；联营公司；附属公司
(66X affiliated company 附属公司；联号；联营公司
gLl?e8[F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X [j4V<4O affordability 负担能力
gBYL.^H^l African Development Bank [AfDB] 非洲开发银行
Hi, _qlc+ after-acquired property 事后取得的财产
m ~fqZK after-hours dealing 市后交易
y<BiR@%,7 after-tax profit 税后盈利；税后利润；税后溢利
A{x &5yX8 agency agreement 代理协议
]8+ %57:E agency expenses 代理机构的开支
+**H7: bO agency fee 代理费
^ T(l3 r Agency Law 《代理法》
=ub&@~E agent 代理人；承销人
"Z &qOQg%3 agent of company 公司代理人
^yy\CtG agent's fee 代理人费；经纪费
?7^(' aggregate 总计；总数；总体数字
.N_0rPO,Kw aggregate amount 总款额；总额
*S~. KW [ aggregate assets and liabilities 总体资产与负债
B V+"uF aggregate at constant price 按固定价格计算的总体数字
HQt=.#GW aggregate demand 总需求
x"8( j8e aggregate gross position 总持仓量
> p\IC aggregate limit 总限额
o[+1O aggregate of salaries tax 合计薪俸税
CyzvQfpZ r aggregate performance 总体表现；总体业绩
AJt0l|F aggregate supply 总体供应
k L*Q}) aggregate surplus 总盈余
{(D$ Xb aggregate total 整体总额
n@T4z.*~lA aggregate value 总值；合计价值
)uwpeq$j7l aggregated basis 合计基准
OjJlGEl w aggregated net chargeable income 合计应课税入息实额
zJ|Ek"R. aggregation 合并计算；合计；总和
Va(R*38k aggregation of incomes of husband and wife 夫妇入息合并计算
J:#B,2F+^ aggregation of property 财产的总和
6/nhz6= agio 差价；贴水
0x[vB5R 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》
K`(STvtM Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)P:TVe9` 《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》
KSh<_`j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xzW]D0o0 《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》
>/1.VT\E Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Nf-IDK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)w;XicT agreement for a settlement 授产协议
^B?{X|U37 agreement for assignment 转让协议
qa`bR%eH agreement for sale 售卖协议；买卖协议
W $?1" F. agreement for sale and purchase 买卖协议
wd. .{j0& agreement for the payment of interest 支付利息协议
ln9MVF'!& agreement for the repayment of money 还款协议
7S2Bm]fP agreement of reinsurance 再保险协议
yZmQBh$ Agricultural Bank of China 中国农业银行
$w +g%y) air passenger departure tax 飞机乘客离境税
CWCE}WU>4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g B+cU airport tax 机场税
Z%(aBz 7Et alcohol duty 酒精税
{Swou>X4 alienation 让与；让渡；转让
h!yF alimony 生活费；赡养费
7"
Dw4}T All Ordinaries Index [AOI] 所有普通股指数
FT `y3 ~ all risks 全险；综合险
C* kZ>mbc All Sales Record for Stock Market 《股票市场成交报告》
W`6nM Fg Allied Capital Resources Limited 新联财务有限公司
78dmXOZ'_h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.Pxb9mW allocation letter 拨款信件
kRSu6r9 allocation of fund 分配款项；预留款项
'PV,c|f> allocation of profit 利润分配；溢利分配
JS ({ au allocation warrant 拨款令
P0'
; 65 allotment 分配；配股
KkJcH U allotment notice 股份配售通知；配股通知
p7zHP allotment of shares 股份分配
:G y
.P allowable 可获宽免；免税的
@_1$
<8 allowable business loss 可扣除的营业亏损
V)!Oss;i allowable expenses 可扣税的支出
=J0FT 2 d allowance 免税额；津贴；备抵；准备金
D rHMlk5 allowance for debts 债项的免税额
<|
Xf4. allowance for depreciation by wear and tear 耗损折旧免税额
Qi6vP& allowance for funeral expenses 殡殓费的免税额
Zm&Zz^s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8{%/!ylJz allowance for repairs and outgoings 修葺及支出方面的免税额
;X|;/@@ allowance to debtor 给债务人的津贴
zr8 4%_^ alteration of capital 资本更改
*v l_3S5_ alternate trustee 候补受托人
dr,j~ s amalgamation 合并
G dL\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
m]7Y
)&3 ambit of charges 征税范围；收费范围
cCyg&% zsT amended valuation 经修订的估值
w
V2 7 American Commodities Exchange 美国商品交易所
6tzZ j:y q American Express Bank Limited 美国运通银行
yq6!8OkF American Stock Exchange 美国证券交易所
F[RhuNa&'W amortization 摊销
5A ~w_p*} amount due from banks 存放银行同业的款项
{\C$ Bz amount due from banks abroad 存放海外银行同业的款项
wpx,~`& amount due from holding companies 控股公司欠款
)z7. S"U amount due from local banks 存放本港银行同业的款项
wnt^WW=a[ amount due to banks 银行同业的存款
if#$wm% amount due to banks abroad 海外银行同业的存款
-7m;rD4J amount due to holding companies 控股公司存款
KGP2 ,U6 amount due to local banks 本港银行同业的存款
N;r,B amount due to outport banks 外埠银行同业的存款
cpu +"/\ amount for note issue 发行纸币的款额
>4LX!^V" amount of bond 担保契据的款额
!Q#u
i[0q amount of consideration 代价款额
P,I3E?! j amount of contribution 供款数额
u`E_Q8 amount of indebtedness 负债款额
Q `r1pO amount of principal of the loan 贷款本金额
O=c & amount of rates chargeable 应征差饷数额
*DDfd n amount of share capital 股本额
IGu*#>h amount of sums assured 承保款额
RD{jYr; amount of variation 变动幅度
RDzL@xCcn amount of vote 拨款数额
' ["Y;/> amount payable 应付款额
>%Y.X38Z[ amount receivable 应收款额
,A[HYc|uy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]vKxgfF analysis 分析
mc!3FJ ancillary risk 附属风险
YwB 5Zqr annual account 周年帐目；周年帐目报表；年度决算；年结
yMX4 f annual accounting date 年结日期
~;bwfp_ annual allowance 每年免税额；年积金；年度津贴；年津
w<\N-J|m annual balance 年度余额
dn%/SJC annual disposable income 每年可动用收入
bsqoR8 annual estimates 周年预算
Q6Jb]>g\H annual fee 年费
G!0|ocE } annual general meeting 周年大会
f 4!^0%l annual growth rate 年增率；每年增长率
#'$CC<*vy annual long-term supplement 长期个案每年补助金
Pvbw>k; annual pensionable emolument 可供计算退休金的年薪
P5] cEZ n annual report 年报
* $ ^M E Annual Report on the Consumer Price Index 《消费物价指数年报》
nU`vj`K
annual return 周年报表；周年申报表；每年报税表格
d=lZhqY Annual Return Rules 《周年报表规则》
^B1vvb annual review of consumer prices 每年消费物价回顾
{nj\dU annual roll-forward basis 逐年延展方式
;qG a|`#j annual salary 年薪
%\:.rs^ annual statement 年度报表；年度决算表
aL#b8dCy' 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
B: {bmvy annuitant 年金受益人
"GZhr[AW annuity 年金
%[ NefA( annuity contract 年金合约
pjjs'A*y annuity on human life 人寿年金
r8Gq\ ^ antecedent debt 先前的债项
prIq9U|@ ante-dated cheque 倒填日期支票
/ 91H! s anticipated expenditure 预期开支
&^&k]JBaV anticipated net profit 预期纯利
<@;e N& anticipated revenue 预期收入
\?g)jY anti-inflation measure 反通货膨胀措施
H26 j]kY anti-inflationary stance 反通货膨胀立场
%,6@Uu#%6 apparent deficit 表面赤字
N_/&xHw apparent financial solvency 表面偿债能力
H~x0-q<8 apparent partner 表面合伙人
I>9rfmmTI application for personal assessment 个人入息课税申请书
;Y K^&!N application of fund 资金应用
;=B&t @ application to release as liquidator and to destruct the books of accounts and documents
v6oZD;;~ 申请免除清盘人职务及毁灭帐簿与文件
~j F5%Gu appointed actuary 委任精算师
r"5]U`+ appointed auditor 委任核数师；委任审计师
$2;YJjz( appointed trustee 委任的受托人
pjbKM x appointer 委任人
g*Cs /w apportioned pro rata 按比例分摊
2Ybz`O!
apportionment 分配；分摊
,:=E+sS
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]!0*k#i_. apportionment formula 分摊方程式
=_
-@1
1a apportionment of estate duty 遗产税的分摊
5%tIAbGW appraisal 估价；评估
nNBxT+3*i appreciable growth 可观增长
KwpNS (]I appreciable impact 显着影响
atl0# F Bd appreciable increase 可观增长
&y Vii^ appreciation 增值；升值
?+`Zef.g appreciation against other currencies 相对其他货币升值
3z ~zcQ^\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hr]NW>; appreciation tax 增值税
1iF
|t5>e appropriation 拨款；拨用；拨付
N;Hf7K appropriation account 拨款帐目
1*>a Appropriation Bill 拨款法案
S1`+r0Fk~n appropriation-in-aid system 补助拨款办法
h Q<" approved assets 核准资产
w9.r`_- approved basket stock 认可一篮子证券
Zu~ #d)l3N approved budget 核准预算
W e9C9)0 approved charitable donation 认可慈善捐款
mE^6Zu approved charitable institution 认可慈善机构
''f approved currency 核准货币；认可货币
^f3F~XhY3 approved estimates 核准预算
F Fg0} approved estimates of expenditure 核准开支预算
sVh!5fby& approved overseas insurer 核准海外保险人
kFuaLEJi approved overseas trust company 核准海外信托公司
gI\J sN approved pooled investment fund 核准汇集投资基金
oleRQ= approved provident fund scheme 认可公积金计划
LX*T<|c`' approved provision 核准拨款
`"-)ObOj} approved redeemable share 核准可赎回股份
/*D]4AK approved regional stock 认可地区性证券
<( [o4% approved retirement scheme 认可退休金计划
/!7m@P|&D approved subordinated loan 核准附属贷款
B;7 L: arbitrage 套戥；套汇；套利
#C !8a arbitrageur 套戥者；套汇者
#kma)_X arbitrary amount 临时款项
V 3I&0P k arrangement 措施；安排；协定
O a-Z eCq arrears 欠款
V=E9*$b] arrears of pay 欠付薪酬
#a} fI arrears of revenue 逾期未收税款；逾期未收的帐项
=A=er1~% articles of association 组织章程；组织细则；组织章程细则
c*1B*_ 08 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3(FJ<,"D} ascertainment of profit 确定利润
7%)4cHZ^$? "Asia Clear" “亚洲结算系统”
)( 75dUl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}tj@* n_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
a*%>H( x Asian Development Fund [ADF] 亚洲发展基金
Ce`{M&NSWX Asian dollar bond 亚洲美元债券
jsi\*5=9p< Asian dollar market 亚洲美元市场
*W# x #0j Asian dollar rate 亚洲美元利率
9>%f9 9n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v*3 ezf\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Lxd* W2$3_ asked price 沽盘；喊价；索价；卖方报价
ULQ*cW&;? assessable income 应评税入息
2} 509X(* assessable loss 应评税亏损
jF-z? assessable profit 应评税利润
)+cP8$n6L assessable value 应评税值
| L fH,6 assessed profit 估定利润
H;IG\k6C assessed value 经评估价值
4b6$Mj assessment 评税；评定；估价；评税单
(* "R"Y assessment number 评税编号；估价编号
&?YQVwsN assessment of additional tax 补加税评税
&XgB-}^: assessment of performance 业绩评估；实绩评价
,{:5Z:<| Assessor 评税主任
Fwho.R-. asset price bubbles 资产价格泡沫
v*]|1q%/ asset-backed securities 具资产保证的证券
5=Gq
d4&* assets accretion 资产增值
=@{H7z(p& assets and liabilities 资产与负债
W13$-hf9 assets betterment statement 资产递增表；资产改进表
U Y)Yh XW assets lending 实物放款；有抵押贷款
*^" 4 ) assets of the company passing on the death 死者去世时转移的公司资产
f n;7Nf7{ assets pledged as security for liabilities 用作负债抵押的资产
ZJ+q<n_ 4} assets portfolio 资产投资组合
j.ANBE96> assets price 资产价格
3haY{CEr assets quality 资产质素
D97oS!* assets realization 资产变现
SDdK5@1O4o assets refinancing arrangement 资产再集资安排
bl}$x/
assets securitization 资产证券化
f]o DZO%^ assets situated outside Hong Kong 在香港以外地方的资产
9e8@0?0 assets stripping 削减资产；拆卖资产
oa;[[2c assets value 资产值
wf8vKl#Kfw assignee 承让人
- +
$u assignment 转让；转让书；转让契
Mg f80r= assignment of interest 权益转让
&)\0mpLK9 assignment of letters patent and trade mark 专利证书及商标转让
JJ7-$h'0q assignment of property 物业转让；物业转让书
QD / | zi assignment right 转让权
p~=%CG^5 assignor 转让人
8(uxz84ce associate 有联系的人；有关连人士；相联者；合伙人；联系人
n;O
3.2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DB%=/ \U associate member 附属会员
m}F1sRkdQ associated body corporate 相联法人团体
@c7 On)sy associated company 相联公司；联属公司
##R]$-<4dQ associated corporation 相联法团
G^ n|9)CVW Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"o[\Aec: 公认会计师公会〔英国〕
%2/Wy D$U Association of Futures Exchange Brokers 香港期货经纪协会
mL3'/3-7:V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}54\NSj0 association of underwriters 承保人组织
Ct
#hl8b: assumption of control 接管
!BK^5,4?-- assurance 担保；保险；转易；转易书
%&e5i assurance of interest 权益的转易
/Q{ Jf+>R> at 19XX price 按一九ＸＸ年价格计算
0jj
}jw at a discount 按赔价计算；按贴水价格计算；打折扣
Hhfqb"2on at a premium 按溢价计算；按升水价格计算
B`T9dL[E4 at call 通知付款；按通知
Q"QrbU at constant market price 按固定市价计算
5#WZXhlc} at constant price 按固定价格计算
=EV8~hMyqh at cost 按成本计算
I 9tdr< at current market price 按当时市价计算；按现时市价计算
q Ybod+UX at current price 按当时价格计算；按现时价格计算
^#g GA_H at factor cost 按要素成本计算；按生产要素成本计算
\n+`~< i at money-of-the-day price 按付款当日价格计算
B>9D@fmzs at or better 按指定或较佳价位〔买卖指令〕
4my8 p Fk
at par 按面值计算；平价
FC vR at sight 见票即付
H(n_g
QAX at the close 按收市盘
EY> %#0 at the opening 按开市盘
@8V8gV? zm attestation 见证；见证条款
Z> Sv[ Ec at-the-money option 平价期权
2+y4 Gd 7 attorney 受权人；受托代表人
!X
|Tf attornment 新拥有人承认书
iCz,|;w% attributable profit 可归属利润
|@V<} 2zCZ attributable share value 可归属股份价值
c$ 1ez Auckland Stock Exchange 奥克兰证券交易所
& 8~U&g6C auction 拍卖
sA}=o.\j: auctioneer 拍卖商
MIi:\m5 audit 审计；核数
q#MA A_ Audit Commission 审计署
}ZR3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~#(bX]+A 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〕
mufF_e) audit review 帐目审查
Z\ LW<**b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(QqKttL: audited account 审计帐目；经审计的帐目
W;Fcp audited annual account 经审计的周年帐目
= ]etw audited balance sheet 经审计的资产负债表
J#'c+\B<2X auditor 核数师；核数主任；审计师
CUY2eQJ{U auditor's certificate 核数师证明书；审计师证明书
%Ix^Xb0 auditor's report 核数师报告；审计师报告
2/(gf[elX Aussie bond 澳元债券
tPFV6n
i austerity budget 紧缩预算
;QW)tv.y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3%k@,Vvt Australia All Ordinaries Index 澳洲所有普通股票指数
FnL~8otPF' Australian Dollar [AUD] 澳元
|A0kbC. Australian Options Market 澳大利亚期权市场
3osAWSCEL Australian Securities Commission 澳洲证券事务监察委员会
okr'=iDg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/Xn I> Australian Stock Exchange 澳大利亚证券交易所
~ TurYvf Austrian Schilling [ATS] 奥地利先令
&hqGGfVsd authentication 认证；鉴证
ow] n)Te authority to purchase 委托购买证；委购书
U
.G*C authorization 认可；核准；授权；授权书
5RZAs63t authorization by direction 指示授权
<R_3; 5J% authorization by instruction 指令授权
e$Md ?Pq authorization by warrant 令状授权
H |75, !< authorization of unit trust 单位信托的认可
1xcx2L+R authorized agent 指定代理人
c69B[Vjb authorized capital 法定资本
[Zgy,j\ \ authorized clerk 出市员
YwHnDVV+ authorized dealer 认可交易商
q$U;\Mg) authorized financial institution 认可财务机构
oX!s u authorized fund 认可基金
%~$4[,= authorized fund house 获授权的基金公司；认可基金公司
D|_}~T>;& authorized institution 认可机构
> Li
~Og@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r ZGA9duy authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=cqaA^HQL authorized insurer 获授权保险人；获认可承保人
Mt-y{* 6!k authorized investment 特准投资项目
l
^$$d8 authorized person 获授权人
=d(
6
) authorized representative 获授权代表
")ZHa qEB authorized share capital 法定股本
D~8f6Ko"m automated quotation system 自动报价系统
?Tb'J`MO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
eN,m8A`/S 自动交易系统〔香港期货交易所有限公司〕
(Tc ~ automatic adjustment mechanism 自动调整机制
hLJO\=0rJz automatic adjustment system 自动调整系统
yh lZdF Automatic Clearing House 自动票据交换所
scN}eg: 5 automatic exchange rates accumulation system 自动化汇率累集系统
2lXsD;[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"52wa<MV J automatic teller machine [ATM] 自动柜员机
pOw4H67 autopay 自动转帐
}]tSWVb* available assets 可用资产
0H;dA1 available fiscal reserve 现存财政储备
=Xud L^GF available profit 可用利润
Awe\KJ^` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Auv/w}zrr average 平均；平均数；海损
?Cmb3pX^\ average basic salary 平均基本薪金
!)_5 z < average consumer expenditure 平均消费开支；一般消费开支
l,sYYU+iY average cost 平均成本
$F\&?B1. average cost of land production 增辟土地平均成本
QAcvv 0Hv average daily turnover 平均每日成交额
#`}g?6VHo average daily wage rate 平均每日工资率
P,tN;c average expenditure pattern 平均开支模式
$?I ^Dk average growth rate 平均增长率
9$S2:2(G average net fixed assets 固定资产平均净值
0*q~(.>a average of relatives 相对价格平均数
@AVx4,!>[ average price 平均价格
VJuPC average propensity to consume 平均消费倾向；一般消费倾向
;2%3~L 8?V average propensity to save 平均储蓄倾向；一般储蓄倾向
[y>Q3UqN average rate 平均率
/rJvw average revenue 平均收入；平均收益
9.PY4 9| average stock 平均库存；平均存货
;41s&~eR average yearly rent 平均年租
$3"0w avoidance of double taxation 避免双重课税
7Zr j U { avoidance of tax 避税
