A:
fp!Ba A share Ａ股；甲类股份
<)n8l IK abatement of tax 减税；减扣免税额
Zwj\Hz. ABN AMRO Bank N.V. 荷兰银行
#T<<{ RA above-the-line expenditure 线上项目支出；经常预算支出
S1 oRMd)r above-the-line receipt 线上项目收入；经常预算收入
vi?{H*H4c ABSA Asia Limited 南非联合亚洲有限公司
~lO^ C absolute change 绝对数值变更
y<r7_ysi absolute expenditure 实际开支
iaXpe]w$n absolute guideline figure 绝对准则数字
u,AZMjlF absolute interest 绝对权益
oE:9}]N_ absolute order of discharge 绝对破产解除令
bOR1V\Jr$q absolute profit margin 绝对利润幅度
I3Gz, y+ absolute value 实值；绝对值
VZ"W_U, absolutely vested interest 绝对既得权益
} :U'aa absorbed cost 已吸收成本；已分摊成本
eytd@-7uX absorption 吸收；分摊；合并
Lc,` absorption rate 吸收率；摊配率；分摊率
f9v%k'T[ ACB Finance Limited 亚洲商业财务有限公司
={& }8VA acceptable form of reciprocity 合理的互惠条件
Zz!0|-\ acceptable rate 适当利率；适当汇率
*m2{6N_ acceptance agreement 承兑协议
9pAklD 4 acceptance for honour 参加承兑
r #H(kJu, acceptor 承兑人；接受人；受票人
5J!ncLNm{ acceptor for honour 参加承兑人
3[8F:I0UL accident insurance 意外保险
|"V]$s$ c Accident Insurance Association of Hong Kong 香港意外保险公会
LASR* accident insurance scheme 意外保险计划
.)Xyz d accident year basis 意外年度基准
g/H:`J accommodation 通融；贷款
I| j Gu9G accommodation bill 通融票据；空头票据
g+>$_ s accommodation party 汇票代发人
]pUf[^4 account balance 帐户余额；帐户结余
)Los\6PRn account book 帐簿
r|!w,>. account collected in advance 预收款项
9MfBsp}c account current book 往来帐簿
S!! i account of after-acquired property 事后取得的财产报告
EHpIb j;n account of defaulter 拖欠帐目
qMy>: ,)Z account payable 应付帐款
p H&Tb4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
&t .9^;( account receivable 应收帐款
AIZs^
`_ account receivable report 应收帐款报表
?VC[%sjwn account statement 结单；帐单；会计财务报表
G#{
Xd6L account title 帐户名称；会计科目
",wv*z)_> accountant's report 会计师报告
C1=7.dPr Accountant's Report Rules 会计师报告规则
s;oDwT1 accounting and auditing procedure 会计与审计程序；会计与核数程序
i=b<Mz7| Accounting Arrangements 《会计安排》
8yr_A[S8. accounting basis 会计基础
K/oC+Z;K accounting by Official Receiver 破产管理署署长呈交的帐目
|#<PI9)` Accounting Circular 《会计通告》
Y=RdxCCx4 accounting class 会计类别
]ZJu accounting date 记帐日期；会计结算日期
E]z Td$v6 accounting for money 款项核算
>uMj}<g#Z? Accounting Officer 会计主任
n _G< /8 accounting period 会计报告期；会计期
3;fuz Kk@b accounting policy 会计政策；会计方针
_-^ bAr`z accounting practice 会计惯例
S3cjw9V accounting principle 会计准则
z [xi accounting record 会计记录
MQD%m ;[s accounting report 会计报告
i 3C5"\y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"Mt4~vy Accounting Society of China 中国会计学会
X\X* -.]{ accounting statement 会计报表
GLI 5AbQK accounting system 会计制度；会计系统
h\+U+ ?u accounting transaction 会计事项；帐务交易
oK cgP accounting treatment 会计处理
l2>ka~ accounting year 会计年度
R@lmX%Z1 accretion 增值；添加
4 VtI8f! accrual 应计项目；应累算数目
4-P'e%S accrual basis 应计制；权责发生制
{(mT,}`4 accrual basis accounting 应计制会计；权责发生制会计
rn1^6qy) accrue 应累算；应计
sW/^8 2(dM accrued benefit 应累算利益
~G0\57;h accrued charges 应计费用
HsA4NRF'7 accrued cumulative preference share dividend 应累算的累积优先股股息
u\~dsD2)q accrued expenses 应累算费用
r;3{%S._ accrued interest payable 应付利息；应计未付利息
5|l&` fv` accrued interest receivable 应收利息；应计未收利息
5DgfrX accrued right 累算权益
|&JCf = accruing profit 应累算的利润
8 8 fH !6b accumulated fiscal reserve 累积财政储备
Az +}[ t accumulated profit 累积利润；滚存溢利
I Nca accumulated reserve 累积储备
p-]v f$u accumulation of surplus income 累积收益盈余
&\ (p<TF acquired assets 既得资产
W/*2I3a acquisition 收购；购置；取得
~jK'n4 acquisition cost 购置成本
u,<#z0R|;$ acquisition expenses 购置费用
w eMC 9T)B acquisition of 100% interest 收购全部股权
u nE h acquisition of control 取得控制权
i:ar{ q acquisition of fixed assets 购置固定资产
:W'Yt9v) acquisition of shell “买壳”
J23Tst#s acquisition price 收购价
X+l &MD act of God 天灾
sGx"j a + acting partner 执事合伙人
xyGk\= S active market 买卖活跃的市场；交投畅旺的市场；旺市
6nxX~k active partner 积极参与的合伙人
<DG=qP6O active trading 交投活跃
VgfA&?4[ actual circulation 实际流通
5GD6%{\O actual cost 实际成本
.+ 1.??8:+ actual expenditure 实际开支；实际支出
sflH{!;p
actual income 实际入息；实际收入；实际收益
0fgt2gA33 actual market 现货市场
[%U (l< actual price 现货价；实际价格
jq6BwUN actual profit 实际利润
Ap}^6_YXd actual quotation 实盘；实际价位；实际报价
fbF *C V actual year basis 按实际年度计算
md`PRZzj@ actuals 实货
0(A(Vb5J.T actuarial investigation 精算调查
Jv actuarial principle 精算原则
an+`>}]F actuarial report 精算师报告
lq2P10j @ Actuarial Society of Hong Kong 香港精算学会
b!W!Vvf^x actuarial valuation 精算师估值
ICSi<V[y1 actuary 精算师
$$E! u} ad referendum agreement 暂定协议；有待覆核的协定
2{!o"6t ad valorem duty 从价税；按值征税
[t^Z2a { ad valorem duty system 从价税制
H8[ L:VeNT ad valorem fee 从价费
Fb#_(I[aj ad valorem tariff 从价关税
F?b5 !<5 additional allowance 额外免税额
NYwE=b~I additional amount for unexpired risk 未过期风险的额外款额
Gc= # additional assessable profit 补加应评税利润
H38ODWO3 additional assessment 补加评税
]^HlI4 z additional commitment 额外承担
hL:n9G additional commitment vote 额外承担拨款
YJZVi ic additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
IY$H M3t7 additional dependent parent allowance 供养父母额外免税额
]IQTf5n additional provision 额外拨款
kh3PEq additional stamp duty 附加印花税
+bwSu)k additional tax 补加税罚款；补加税款
,DrE4")4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
C(i1 Vx<- adjudged bankrupt 被裁定破产
O ][R "5d adjudicated bankrupt 裁定破产人
=]r<xON%S adjudication fee 裁定费；评定印花税额手续费；评估契据费
&Q7 vY adjudication of bankruptcy 裁定破产；宣告破产
?nOul }y/ adjudication of insolvency 裁定无力偿还债务
--SlxV/x adjusted actual 经调整的实数；调整后的实数
n6T@A;_g adjusted current assets 经调整的流动资产；调整后的流动资产
iU^KmM I adjusted figure 经调整的数字；调整后的数额
DgOO\ adjusted liabilities 经调整的负债；调整后的负债
b/N+X}VMN adjusted loss 经调整的亏损；调整后的亏损
'F[m,[T%x 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
mSSDV0Pfn adjusted profit 经调整的利润；调整后的利润
c]]OV7;)> adjusted surplus 经调整的盈余额；调整后的盈余额
_97A9wHj adjusted value 经调整的价值；调整后的价值
VUF^ r7e adjustment 调整；修订；理算〔保险〕
o#V}l^uU= adjustment centre 调剂中心
Gni<@;} adjustment lag 调整过程的时间差距；调整时差
#QdBI{2 adjustment mechanism 调整机制
$5XE'm adjustment of loss 亏损调整
>3R)&N adjustment process 调整过程；调整程序
, VT& adjustment range 调整幅度
ml=tS, administered exchange rate 受管制汇率
-nP
y?>p"| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AS[yNCsjC administration expenses 行政费用
^O_E
T$ administration fee 手续费；行政费
XV"8 R"u%Q administration in bankruptcy 破产管理
feOX] g#
administration order 遗产管理令
qx3@]9 administrator 管理人；遗产管理人
$[5S M>e] administrator of the estate 遗产管理人
b,] QfC admission of debt 债项承认书
2y/|/IW= admission of proof 接纳债权证明
eh=.Q<N advance 放贷款项；垫付款项；预支款项；预付款项
HyKvDJ
3_ advance account 暂支帐目；预付款帐户
"F
nH>g- advance compensation 预付补偿金
}G,PUjg_^3 advance from shareholder 股东垫款
sJ{S(wpi" advance pending reimbursement 预支以待日后付还
< d".v advanced economy 先进经济体系
3 ZO\ P u advancement 预付；预付财产
nCF1i2*6|" advances warrant 垫款令
LadE4:oy advancing 贷出
df}DJB adverse balance 逆差
9sQ7wlK adverse exchange 逆汇
{DzOXTI[Y advertisement addressed to shareholders 在报章刊登的致股东通告
BeAkG_uG advice for collection 托收通知书
$)w9EGZ advice of drawing 提款通知书；汇票通知书
WEgJ_dB advice of payment 付款通知
&jJj6
+P\ Advisory Committee [Securities and Futures Commission]
$j? zEz 谘询委员会〔证券及期货事务监察委员会〕
~gz_4gzb Advisory Committee on Diversification 经济多元化谘询委员会
>OP[ qj affidavit 誓章；遗产申报誓章
0[(TrIpXl affidavit of no receipt 述明无收款的誓章
N#(p_7M affiliate 联号；联营公司；附属公司
"uR,WY affiliated company 附属公司；联号；联营公司
I" TFj$Pg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Fk01j;k.H affordability 负担能力
49vKb(bz{ African Development Bank [AfDB] 非洲开发银行
AN-qcp6=o after-acquired property 事后取得的财产
DbRq,T after-hours dealing 市后交易
'6Lw<#It after-tax profit 税后盈利；税后利润；税后溢利
] B
ZSW agency agreement 代理协议
\.m"u14[b agency expenses 代理机构的开支
: b9X?%L~ agency fee 代理费
{9>LF Agency Law 《代理法》
p%;n4* b2 agent 代理人；承销人
9" T&P_
agent of company 公司代理人
_ }4l4 agent's fee 代理人费；经纪费
R5_xli% aggregate 总计；总数；总体数字
J]|Zh aggregate amount 总款额；总额
oC"1{ybyl aggregate assets and liabilities 总体资产与负债
:m~R<BQ" aggregate at constant price 按固定价格计算的总体数字
[wHGt?R aggregate demand 总需求
4 hRc,Vq aggregate gross position 总持仓量
*}mk$bA aggregate limit 总限额
c j=6_k aggregate of salaries tax 合计薪俸税
|$AoI aggregate performance 总体表现；总体业绩
:Fe}.* t aggregate supply 总体供应
]iP
+Y aggregate surplus 总盈余
v#yeiE4 aggregate total 整体总额
ces|HPBa&6 aggregate value 总值；合计价值
g9N_s,3jC aggregated basis 合计基准
/r Q4JoR> aggregated net chargeable income 合计应课税入息实额
1|U8D K aggregation 合并计算；合计；总和
~!bA<q aggregation of incomes of husband and wife 夫妇入息合并计算
' 3h"Ol{b aggregation of property 财产的总和
/XfE6SBz agio 差价；贴水
rd#O ] 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》
/)Ga< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
pAZD>15l" 《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》
M$@Do nx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o*\Fj}l- 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
QzV
Q} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zh{:zT) (1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
NT3Ti
?J, agreement for a settlement 授产协议
tv,Z>&OM agreement for assignment 转让协议
s48 { R4 agreement for sale 售卖协议；买卖协议
tQTVP 2:Y agreement for sale and purchase 买卖协议
Gp& o agreement for the payment of interest 支付利息协议
tCoT-\Q agreement for the repayment of money 还款协议
st91r V$y? agreement of reinsurance 再保险协议
25bLU?x5B Agricultural Bank of China 中国农业银行
Z A 1u air passenger departure tax 飞机乘客离境税
()Cw;N{E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<G+IbUG: airport tax 机场税
K<#Q;(SF U alcohol duty 酒精税
~Vh< mt alienation 让与；让渡；转让
1m c'=S{ alimony 生活费；赡养费
c-? 2>%;(V All Ordinaries Index [AOI] 所有普通股指数
2m! T . $ all risks 全险；综合险
T j[= E All Sales Record for Stock Market 《股票市场成交报告》
xfAnZBsVo Allied Capital Resources Limited 新联财务有限公司
g#??Mz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.=I:cniw\r allocation letter 拨款信件
}{3XbvC allocation of fund 分配款项；预留款项
Zn dv!z allocation of profit 利润分配；溢利分配
g`NJ
` allocation warrant 拨款令
Ms
*
`w5n allotment 分配；配股
!:zWhu, allotment notice 股份配售通知；配股通知
2|n)ZP2cp allotment of shares 股份分配
p`oSI}ZwB allowable 可获宽免；免税的
kim q m allowable business loss 可扣除的营业亏损
%d%$jF` allowable expenses 可扣税的支出
Ug2^cgL allowance 免税额；津贴；备抵；准备金
,m"0Bu2 allowance for debts 债项的免税额
qFV }Y0w allowance for depreciation by wear and tear 耗损折旧免税额
`X mT)C allowance for funeral expenses 殡殓费的免税额
P Pj_NV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&O&; v|!9 allowance for repairs and outgoings 修葺及支出方面的免税额
G; onJ > allowance to debtor 给债务人的津贴
G\\0N^v alteration of capital 资本更改
/E%r@Rui3$ alternate trustee 候补受托人
Uu}a! V amalgamation 合并
N\f={O8E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Oo-%;l`& ambit of charges 征税范围；收费范围
KMU2Po qD amended valuation 经修订的估值
;XUiV$ American Commodities Exchange 美国商品交易所
`fL81)!jI# American Express Bank Limited 美国运通银行
06r-@iY.] American Stock Exchange 美国证券交易所
@_:Jm
tH< amortization 摊销
|_ChK6Q?v amount due from banks 存放银行同业的款项
J/-&Fa\( amount due from banks abroad 存放海外银行同业的款项
Zo12F**{ amount due from holding companies 控股公司欠款
2Pa Rbh{" amount due from local banks 存放本港银行同业的款项
*F_ dP amount due to banks 银行同业的存款
#z. QBG@ amount due to banks abroad 海外银行同业的存款
krt8yAkG amount due to holding companies 控股公司存款
y?r:`n amount due to local banks 本港银行同业的存款
v c r5 amount due to outport banks 外埠银行同业的存款
h3udS{9 '8 amount for note issue 发行纸币的款额
\os iY ^ amount of bond 担保契据的款额
5:T)h oF@ amount of consideration 代价款额
<E&[sQ |3 amount of contribution 供款数额
~WKc O& amount of indebtedness 负债款额
94H s.S) amount of principal of the loan 贷款本金额
>U%:Nfo3 amount of rates chargeable 应征差饷数额
$t1XoL amount of share capital 股本额
Z` ;.62S amount of sums assured 承保款额
- C amount of variation 变动幅度
s\Zp/-Q amount of vote 拨款数额
:)P Aj amount payable 应付款额
L2N O _N amount receivable 应收款额
+^@;J?O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
) {_D analysis 分析
cD!y d^QE ancillary risk 附属风险
]TTQ;F annual account 周年帐目；周年帐目报表；年度决算；年结
?J1x '/G annual accounting date 年结日期
Q*GJREC annual allowance 每年免税额；年积金；年度津贴；年津
N.l\2S} annual balance 年度余额
5VLJ:I?0O annual disposable income 每年可动用收入
u` j9m @` annual estimates 周年预算
#("/ 1N6 annual fee 年费
@An "ClDa annual general meeting 周年大会
O=A(x m# annual growth rate 年增率；每年增长率
mqIcc'6f annual long-term supplement 长期个案每年补助金
Y,
?- [] annual pensionable emolument 可供计算退休金的年薪
0= ,vdT annual report 年报
AVR=\ qR Annual Report on the Consumer Price Index 《消费物价指数年报》
DX H"`1[- annual return 周年报表；周年申报表；每年报税表格
#&oL iz=hZ Annual Return Rules 《周年报表规则》
-weCdTY`X annual review of consumer prices 每年消费物价回顾
CSBk annual roll-forward basis 逐年延展方式
G\I DgPj` annual salary 年薪
5PCMxjon annual statement 年度报表；年度决算表
jcY:a0 [{D 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
YtWO=+rX annuitant 年金受益人
\i}:Vb(^ annuity 年金
W u\szI" annuity contract 年金合约
|J_kS90= annuity on human life 人寿年金
m :sT) antecedent debt 先前的债项
p2\mPFxEP ante-dated cheque 倒填日期支票
uPvE;E _ anticipated expenditure 预期开支
\{Yi7V
Xv anticipated net profit 预期纯利
.dr-I7&! anticipated revenue 预期收入
"j]85 anti-inflation measure 反通货膨胀措施
8}A+{xVp8 anti-inflationary stance 反通货膨胀立场
J8>8@m6 apparent deficit 表面赤字
:RqTbE4B apparent financial solvency 表面偿债能力
HK/T`p# apparent partner 表面合伙人
^Hplrwj} application for personal assessment 个人入息课税申请书
A lH\IP application of fund 资金应用
u*:;O\6l application to release as liquidator and to destruct the books of accounts and documents
L6jD4ec8 申请免除清盘人职务及毁灭帐簿与文件
2y"|l appointed actuary 委任精算师
BPH-g\q appointed auditor 委任核数师；委任审计师
r^2 >60q' appointed trustee 委任的受托人
]a
,H !0i appointer 委任人
VuiK5?m apportioned pro rata 按比例分摊
vnrP;T=^ apportionment 分配；分摊
\A ?B{* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`1Cg)\&[e0 apportionment formula 分摊方程式
yM}Wg~:D: apportionment of estate duty 遗产税的分摊
/3>5ex>PN appraisal 估价；评估
]'%Z&1 w appreciable growth 可观增长
iFi6,V*PRt appreciable impact 显着影响
/xu#ZZ?8F_ appreciable increase 可观增长
1X7tN2tQ appreciation 增值；升值
QUSyVp{$ appreciation against other currencies 相对其他货币升值
lC znH?[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k>ERU]7[ appreciation tax 增值税
;hcOD4or appropriation 拨款；拨用；拨付
o2J-& appropriation account 拨款帐目
C'a %piX Appropriation Bill 拨款法案
p3N/"t&> appropriation-in-aid system 补助拨款办法
(o KrIm approved assets 核准资产
<Y9 L3O`[ approved basket stock 认可一篮子证券
<$8`]e?I approved budget 核准预算
b_p/ 1W: approved charitable donation 认可慈善捐款
yN4 K^# approved charitable institution 认可慈善机构
Uql|32j approved currency 核准货币；认可货币
U11bQ4ak approved estimates 核准预算
C@7<0w approved estimates of expenditure 核准开支预算
9|}u"jJB%E approved overseas insurer 核准海外保险人
z(yJ/~m approved overseas trust company 核准海外信托公司
{imz1g; approved pooled investment fund 核准汇集投资基金
H f g2]N approved provident fund scheme 认可公积金计划
@+,J^[ y approved provision 核准拨款
h>A~. . approved redeemable share 核准可赎回股份
UUuB Rtau approved regional stock 认可地区性证券
w}`TJijl approved retirement scheme 认可退休金计划
!MNnau%O approved subordinated loan 核准附属贷款
$XOs(>~"r arbitrage 套戥；套汇；套利
y7?n;3U]CS arbitrageur 套戥者；套汇者
ioZ{ 2kK arbitrary amount 临时款项
YKk *QcAn arrangement 措施；安排；协定
VPAi[<FzOG arrears 欠款
("+J*u*kq_ arrears of pay 欠付薪酬
<x^Ab#K" arrears of revenue 逾期未收税款；逾期未收的帐项
Ac'0 articles of association 组织章程；组织细则；组织章程细则
e{*-_j "I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#KOr-Yg|U ascertainment of profit 确定利润
LZ ?z5U: "Asia Clear" “亚洲结算系统”
*G6Py,- !f Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Vo@gxC, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^V1iOf: Asian Development Fund [ADF] 亚洲发展基金
xlW`4\ Pa Asian dollar bond 亚洲美元债券
LMF@ -j% Asian dollar market 亚洲美元市场
a fOix" Asian dollar rate 亚洲美元利率
9MI~y It`L Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4=T.rVS[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^>3q@,C]c asked price 沽盘；喊价；索价；卖方报价
sFvu@Wm'7W assessable income 应评税入息
I &jiH) assessable loss 应评税亏损
bGO[P< < assessable profit 应评税利润
6BnP"R. assessable value 应评税值
[#}0) assessed profit 估定利润
G1vg2'A assessed value 经评估价值
FM80F_G^z assessment 评税；评定；估价；评税单
[X"F}ph assessment number 评税编号；估价编号
feI%QnK)U assessment of additional tax 补加税评税
TH%J=1d assessment of performance 业绩评估；实绩评价
42Qfv%*c Assessor 评税主任
- s} asset price bubbles 资产价格泡沫
, /XeG`vk asset-backed securities 具资产保证的证券
rQuozbBb assets accretion 资产增值
./iC assets and liabilities 资产与负债
b#17N2xkT assets betterment statement 资产递增表；资产改进表
u@ "nVHgMJ assets lending 实物放款；有抵押贷款
a
(mgz&* assets of the company passing on the death 死者去世时转移的公司资产
)yOdRRP assets pledged as security for liabilities 用作负债抵押的资产
9HtzBS assets portfolio 资产投资组合
X *Qt bm, assets price 资产价格
uVQH,NA, assets quality 资产质素
b `7vWyp assets realization 资产变现
wOlnDQs assets refinancing arrangement 资产再集资安排
i xf~3Y8 assets securitization 资产证券化
=`1#fQDt assets situated outside Hong Kong 在香港以外地方的资产
08+cN T assets stripping 削减资产；拆卖资产
S-4C >gM assets value 资产值
s.zfiJ assignee 承让人
nz?jNdyz assignment 转让；转让书；转让契
8n[6BF); assignment of interest 权益转让
wh A assignment of letters patent and trade mark 专利证书及商标转让
EGY'a*]cU assignment of property 物业转让；物业转让书
G~ldU:
? assignment right 转让权
@lYm2l^ assignor 转让人
h8ikM&fl associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y%i=u:}fm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;`{PA
! > associate member 附属会员
%/K' VE6pb associated body corporate 相联法人团体
fW'@+<b associated company 相联公司；联属公司
/|)VO?*D associated corporation 相联法团
Ji#"PE/Pt Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\h#,qTE 公认会计师公会〔英国〕
XVlZ:kz Association of Futures Exchange Brokers 香港期货经纪协会
}:b6WN;c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QXQ'QEG association of underwriters 承保人组织
`ZC{<eVJ}= assumption of control 接管
#J O WiO0> assurance 担保；保险；转易；转易书
D.i(Irqw! assurance of interest 权益的转易
5
aT>8@$Z^ at 19XX price 按一九ＸＸ年价格计算
o `]o(OP at a discount 按赔价计算；按贴水价格计算；打折扣
ZSBa+3;z at a premium 按溢价计算；按升水价格计算
x=/`W^t2 at call 通知付款；按通知
l\?HeVk^ at constant market price 按固定市价计算
kvdiDo at constant price 按固定价格计算
o~_ wx at cost 按成本计算
B;3lF ;3` at current market price 按当时市价计算；按现时市价计算
|SO?UIWp at current price 按当时价格计算；按现时价格计算
'R{Xq HP at factor cost 按要素成本计算；按生产要素成本计算
sW53g$`v at money-of-the-day price 按付款当日价格计算
H(JgqbFB* at or better 按指定或较佳价位〔买卖指令〕
&gNb+z+ at par 按面值计算；平价
d-W@/J at sight 见票即付
T;4& ^5 n at the close 按收市盘
i>]1E^yF at the opening 按开市盘
wfecM( attestation 见证；见证条款
7M|!N_ $ at-the-money option 平价期权
$RFy9(> attorney 受权人；受托代表人
R>r @I_ attornment 新拥有人承认书
t,YnweH attributable profit 可归属利润
^tw\F 7 attributable share value 可归属股份价值
3!&PI Auckland Stock Exchange 奥克兰证券交易所
o!\Q, auction 拍卖
')bas#=uP auctioneer 拍卖商
HFtl4P audit 审计；核数
e d=pRb Audit Commission 审计署
=J2cX` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O!,WH?r 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〕
go6XUe audit review 帐目审查
{pV\]E\] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
SRU g 2)d audited account 审计帐目；经审计的帐目
/8)-j}gZa audited annual account 经审计的周年帐目
4/z
K3%J audited balance sheet 经审计的资产负债表
eaG _)y auditor 核数师；核数主任；审计师
_7)>/YK?}4 auditor's certificate 核数师证明书；审计师证明书
B"07:sO auditor's report 核数师报告；审计师报告
8|Q=9mmWOh Aussie bond 澳元债券
];3]/b)& austerity budget 紧缩预算
5 6|o6-a^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<l :c O$ m Australia All Ordinaries Index 澳洲所有普通股票指数
(O&R-5m Australian Dollar [AUD] 澳元
s>RtCw3, Australian Options Market 澳大利亚期权市场
^:M al[IR Australian Securities Commission 澳洲证券事务监察委员会
JQo"<<[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h() Ok9] Australian Stock Exchange 澳大利亚证券交易所
oP qWL9] Austrian Schilling [ATS] 奥地利先令
)\k({S authentication 认证；鉴证
fP:n=A{ authority to purchase 委托购买证；委购书
G$eA(GE authorization 认可；核准；授权；授权书
RS8t E( authorization by direction 指示授权
q_hkI] authorization by instruction 指令授权
d*Wg>8| authorization by warrant 令状授权
kF1Tg KSd authorization of unit trust 单位信托的认可
(oftq!X2 authorized agent 指定代理人
zZhAH( 'fG authorized capital 法定资本
rz@FUU:& authorized clerk 出市员
hk +@ngh% authorized dealer 认可交易商
]c Or$O* authorized financial institution 认可财务机构
b3zxiq
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D~(f7~c% authorized fund house 获授权的基金公司；认可基金公司
LU7ia[T authorized institution 认可机构
']x`d authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&F8N$H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
bh[`uRC} authorized insurer 获授权保险人；获认可承保人
T3 JM8 authorized investment 特准投资项目
=SY`X kj[ authorized person 获授权人
z-J?x-< authorized representative 获授权代表
#835 $vOe authorized share capital 法定股本
3 7F&s automated quotation system 自动报价系统
"%mu~&Ga Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cnm*&1EzV 自动交易系统〔香港期货交易所有限公司〕
<r8sZrY automatic adjustment mechanism 自动调整机制
kn^? .^dVX automatic adjustment system 自动调整系统
aw3 oG?3I Automatic Clearing House 自动票据交换所
,>AA2@6zMT automatic exchange rates accumulation system 自动化汇率累集系统
RTL A* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>" z$p@7 automatic teller machine [ATM] 自动柜员机
daX$=n autopay 自动转帐
bg =<) s available assets 可用资产
PQ#zF&gL9t available fiscal reserve 现存财政储备
~"Q24I available profit 可用利润
zL%ruWNG Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
LGau! \ average 平均；平均数；海损
)6t=Bel average basic salary 平均基本薪金
(59u<F average consumer expenditure 平均消费开支；一般消费开支
u>K(m))5W3 average cost 平均成本
Im<i.a
<` average cost of land production 增辟土地平均成本
i E}Lw&x average daily turnover 平均每日成交额
fH> I/% average daily wage rate 平均每日工资率
jNC@b>E?~ average expenditure pattern 平均开支模式
~8j4IO( average growth rate 平均增长率
.# 4 ;em%7 average net fixed assets 固定资产平均净值
'a^'f]" average of relatives 相对价格平均数
)R- e^ Cb average price 平均价格
) ]y^RrD average propensity to consume 平均消费倾向；一般消费倾向
JM& :dzyIP average propensity to save 平均储蓄倾向；一般储蓄倾向
CY4ntd4M average rate 平均率
%xJ6t 5. - average revenue 平均收入；平均收益
gdx 2&~ average stock 平均库存；平均存货
/}ADV2sF average yearly rent 平均年租
A_ftf 7, avoidance of double taxation 避免双重课税
-(Z%?]+ avoidance of tax 避税
