A:
MM4Eq>F/ A share Ａ股；甲类股份
$9O%,U@ abatement of tax 减税；减扣免税额
d!]_n|B@9 ABN AMRO Bank N.V. 荷兰银行
@60/IE{- v above-the-line expenditure 线上项目支出；经常预算支出
QOY M/1U above-the-line receipt 线上项目收入；经常预算收入
kc70HrG ABSA Asia Limited 南非联合亚洲有限公司
2:& [r* absolute change 绝对数值变更
n+uDg absolute expenditure 实际开支
Zw"K69A) absolute guideline figure 绝对准则数字
:0B'
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Qz/1^xy absolute order of discharge 绝对破产解除令
B" :u5_B absolute profit margin 绝对利润幅度
~b.e9FhdA absolute value 实值；绝对值
\ d{S3\7 absolutely vested interest 绝对既得权益
%QrpFE5 V5 absorbed cost 已吸收成本；已分摊成本
2s:$4]K D absorption 吸收；分摊；合并
%{M&"M v absorption rate 吸收率；摊配率；分摊率
xu7Q^F#u ACB Finance Limited 亚洲商业财务有限公司
96
!e:TU acceptable form of reciprocity 合理的互惠条件
x(/{]$h acceptable rate 适当利率；适当汇率
} ~`l!ApD acceptance agreement 承兑协议
~!{y3thZ acceptance for honour 参加承兑
"k T?9& acceptor 承兑人；接受人；受票人
AjA.="3 acceptor for honour 参加承兑人
=HkB>w)h accident insurance 意外保险
OAXF=V F# Accident Insurance Association of Hong Kong 香港意外保险公会
_lj&}>l accident insurance scheme 意外保险计划
1Qz1 Ehz> accident year basis 意外年度基准
Da"GYEC accommodation 通融；贷款
!q_fcd^c accommodation bill 通融票据；空头票据
A[O' e accommodation party 汇票代发人
^w|apI~HSE account balance 帐户余额；帐户结余
x#_0
6 account book 帐簿
1WW`% account collected in advance 预收款项
X m! ; account current book 往来帐簿
9! sR} account of after-acquired property 事后取得的财产报告
2{E"#}/ account of defaulter 拖欠帐目
5b^`M account payable 应付帐款
|}>;wZ[7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
+sc- -e? account receivable 应收帐款
!3'&_vmG$ account receivable report 应收帐款报表
`upxM0gc account statement 结单；帐单；会计财务报表
ZeyA bo account title 帐户名称；会计科目
\E<t'\>@X accountant's report 会计师报告
H s~u&c Accountant's Report Rules 会计师报告规则
uY6| LTK&x accounting and auditing procedure 会计与审计程序；会计与核数程序
E}WO?xxv74 Accounting Arrangements 《会计安排》
~'9>jpnw accounting basis 会计基础
n@Ar%%\ accounting by Official Receiver 破产管理署署长呈交的帐目
b: w {7 Accounting Circular 《会计通告》
nm ZJ%n accounting class 会计类别
8Ekk"h 6 accounting date 记帐日期；会计结算日期
)6
_+ accounting for money 款项核算
:"oQ _bLT Accounting Officer 会计主任
`fRp9o/ accounting period 会计报告期；会计期
=,-&h
V accounting policy 会计政策；会计方针
s;; "^5B. accounting practice 会计惯例
Z `)}1|~B accounting principle 会计准则
/{9"O y7E accounting record 会计记录
,y5 7tY accounting report 会计报告
\)Bws ` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nBA0LIb Accounting Society of China 中国会计学会
#AJo75E% accounting statement 会计报表
/=bg(?nX accounting system 会计制度；会计系统
*uq}jlD`! accounting transaction 会计事项；帐务交易
DJmT]Q]o) accounting treatment 会计处理
nd[{DF?)/ accounting year 会计年度
@N-P[.qL" accretion 增值；添加
1[;~>t@C accrual 应计项目；应累算数目
NJ;D Qv accrual basis 应计制；权责发生制
eBmBD"$ accrual basis accounting 应计制会计；权责发生制会计
}RvP*i accrue 应累算；应计
I,@ f*o accrued benefit 应累算利益
$C;) Tlh accrued charges 应计费用
/ b)V=mcR accrued cumulative preference share dividend 应累算的累积优先股股息
^at X/ accrued expenses 应累算费用
Nn_n@K accrued interest payable 应付利息；应计未付利息
nKzS2 u=:Y accrued interest receivable 应收利息；应计未收利息
Z7X_U` Q accrued right 累算权益
tC,R^${# accruing profit 应累算的利润
|Ts| >"F' accumulated fiscal reserve 累积财政储备
.ZB(!v/2 accumulated profit 累积利润；滚存溢利
{Di()]/ accumulated reserve 累积储备
>2[\WF*"X accumulation of surplus income 累积收益盈余
M%evk4_27 acquired assets 既得资产
V u/{Hr acquisition 收购；购置；取得
#xMl< acquisition cost 购置成本
s
9Y'MQo* acquisition expenses 购置费用
NRM=0-16u$ acquisition of 100% interest 收购全部股权
E8Jy!8/X9T acquisition of control 取得控制权
$ X9`~Sv _ acquisition of fixed assets 购置固定资产
l1&NU'WW acquisition of shell “买壳”
S<f]Y4A& acquisition price 收购价
LB1AjN J act of God 天灾
6 ,707h acting partner 执事合伙人
z)RJUmY3B active market 买卖活跃的市场；交投畅旺的市场；旺市
R<J1bH1n3 active partner 积极参与的合伙人
Gd:TM]rJ active trading 交投活跃
<@DF0x! actual circulation 实际流通
& .zG?e. actual cost 实际成本
^Lx(if
WJ actual expenditure 实际开支；实际支出
,-11w7y\ actual income 实际入息；实际收入；实际收益
YTc
X4cC actual market 现货市场
wN|;_~h2 actual price 现货价；实际价格
(V:z 7 actual profit 实际利润
vqC!Ajm actual quotation 实盘；实际价位；实际报价
g H+s)6 actual year basis 按实际年度计算
m~[4eH, actuals 实货
*Vbf ;=Mb actuarial investigation 精算调查
>tmv3_<= actuarial principle 精算原则
&%@b;)]J actuarial report 精算师报告
_M;n.?H
Actuarial Society of Hong Kong 香港精算学会
^ZxT0oaL actuarial valuation 精算师估值
e
ej: actuary 精算师
LFzL{rny!U ad referendum agreement 暂定协议；有待覆核的协定
}#u.Of`6" ad valorem duty 从价税；按值征税
m a!rZ n ad valorem duty system 从价税制
D%= VhKq ad valorem fee 从价费
FN$sS T ad valorem tariff 从价关税
~o_zV'^f@o additional allowance 额外免税额
3Kx&+ additional amount for unexpired risk 未过期风险的额外款额
eHQS\n additional assessable profit 补加应评税利润
6a w1 additional assessment 补加评税
f,jN " additional commitment 额外承担
!mjrI "_ additional commitment vote 额外承担拨款
SBf8Ipe additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b"DV8fdX additional dependent parent allowance 供养父母额外免税额
; p/%)WW additional provision 额外拨款
pR3@loFQ`o additional stamp duty 附加印花税
W> +/N4 additional tax 补加税罚款；补加税款
X,] E { Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,ln=kj adjudged bankrupt 被裁定破产
ii3{HJ*C adjudicated bankrupt 裁定破产人
-4%{Jb- 1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
(~6D`g`B adjudication of bankruptcy 裁定破产；宣告破产
hT=6XO od4 adjudication of insolvency 裁定无力偿还债务
m@Q%)sc ) adjusted actual 经调整的实数；调整后的实数
4N!Eqw adjusted current assets 经调整的流动资产；调整后的流动资产
T 5AoBUw adjusted figure 经调整的数字；调整后的数额
!kTI@103Wd adjusted liabilities 经调整的负债；调整后的负债
?; bsg 9 adjusted loss 经调整的亏损；调整后的亏损
?2 q;`Nb 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
6>X9|w adjusted profit 经调整的利润；调整后的利润
aqw;T\GI+~ adjusted surplus 经调整的盈余额；调整后的盈余额
?o D]J adjusted value 经调整的价值；调整后的价值
1ti9FQ adjustment 调整；修订；理算〔保险〕
;8~tt I adjustment centre 调剂中心
[z2jR(+`U adjustment lag 调整过程的时间差距；调整时差
J7RO*.O&Iq adjustment mechanism 调整机制
[ T6MaP? adjustment of loss 亏损调整
~+~^ c| adjustment process 调整过程；调整程序
~jpdDV&u\ adjustment range 调整幅度
1.U9EuI administered exchange rate 受管制汇率
X!AD]sK Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S^ ,q{x*T administration expenses 行政费用
>jBa administration fee 手续费；行政费
# ~ I.F4 administration in bankruptcy 破产管理
Ih;I&D+e; administration order 遗产管理令
Y) ig:m]# administrator 管理人；遗产管理人
O0~Qh 0~l administrator of the estate 遗产管理人
OsGKlWM/ admission of debt 债项承认书
67{3/(`x admission of proof 接纳债权证明
ds#om2) advance 放贷款项；垫付款项；预支款项；预付款项
uto
E}U7] advance account 暂支帐目；预付款帐户
<y! (X"n` advance compensation 预付补偿金
:&'[#%h8 advance from shareholder 股东垫款
9R1S20O advance pending reimbursement 预支以待日后付还
mC,: .d advanced economy 先进经济体系
B7u4e8(E* advancement 预付；预付财产
iiWm>yy advances warrant 垫款令
hgmo b"o advancing 贷出
ukAE7O(W& adverse balance 逆差
A4mnm6Tf adverse exchange 逆汇
v6#i>n~x, advertisement addressed to shareholders 在报章刊登的致股东通告
a^>e| Eq| advice for collection 托收通知书
jg3 X6 /' advice of drawing 提款通知书；汇票通知书
'k1vV advice of payment 付款通知
0+m4
}]6l Advisory Committee [Securities and Futures Commission]
.271at#- 谘询委员会〔证券及期货事务监察委员会〕
_KSlIgQ
}0 Advisory Committee on Diversification 经济多元化谘询委员会
tDQo1,(oY affidavit 誓章；遗产申报誓章
so]p1@K affidavit of no receipt 述明无收款的誓章
SU$%nK ) affiliate 联号；联营公司；附属公司
Dx*tolF affiliated company 附属公司；联号；联营公司
J^xIfV~ zt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#sJL"GB affordability 负担能力
l(j._j~p African Development Bank [AfDB] 非洲开发银行
Mf_urbp] after-acquired property 事后取得的财产
KM&bu='L^ after-hours dealing 市后交易
5@/hqOiu after-tax profit 税后盈利；税后利润；税后溢利
DFvj agency agreement 代理协议
i[r>^U8O agency expenses 代理机构的开支
}u&,;] agency fee 代理费
e'MLLC [ Agency Law 《代理法》
_2 Hehw agent 代理人；承销人
.EXxNB]%Y& agent of company 公司代理人
&3~_9+ agent's fee 代理人费；经纪费
k>W}9^ cK aggregate 总计；总数；总体数字
.cCB,re aggregate amount 总款额；总额
[`/d$V!e aggregate assets and liabilities 总体资产与负债
*{1]b_< aggregate at constant price 按固定价格计算的总体数字
71wtO aggregate demand 总需求
u[b0MNE ~ aggregate gross position 总持仓量
f)9{D[InM^ aggregate limit 总限额
nR#'BBlI aggregate of salaries tax 合计薪俸税
7Pp~)Kq= aggregate performance 总体表现；总体业绩
y|h:{< aggregate supply 总体供应
'M=c-{f~ aggregate surplus 总盈余
227 Z6#CF! aggregate total 整体总额
96 P3B}Dk aggregate value 总值；合计价值
hY}.2 aggregated basis 合计基准
5
cz6\A& aggregated net chargeable income 合计应课税入息实额
Ew$-,KC[ aggregation 合并计算；合计；总和
FF'Ul 4y aggregation of incomes of husband and wife 夫妇入息合并计算
nX\Q{R2 aggregation of property 财产的总和
c3X8Wi7m agio 差价；贴水
F 2W Mts 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》
p5?8E$VHV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@(I)]Ca%O 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,.-85isco Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
} & qr"z4 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
vI1UFD
D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3lG=.yD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e,I{+ ^P agreement for a settlement 授产协议
?CHFy 2%Y agreement for assignment 转让协议
.In8!hjYy4 agreement for sale 售卖协议；买卖协议
@$]
CC1Y agreement for sale and purchase 买卖协议
5l ,Q=V^@l agreement for the payment of interest 支付利息协议
]~J.YX9ST agreement for the repayment of money 还款协议
0{zA6Xu agreement of reinsurance 再保险协议
!P uW6 Agricultural Bank of China 中国农业银行
h JasnY7 air passenger departure tax 飞机乘客离境税
[>xGynU0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
F%F : Gr/ airport tax 机场税
[bZASe h alcohol duty 酒精税
rn"} @5 alienation 让与；让渡；转让
Zg2F%f$Y alimony 生活费；赡养费
[2Rw)!N All Ordinaries Index [AOI] 所有普通股指数
eHQ3K#M# all risks 全险；综合险
FEq R7 All Sales Record for Stock Market 《股票市场成交报告》
~G#^kNme Allied Capital Resources Limited 新联财务有限公司
}Pf7YuUZZ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8"2X 8 C8 allocation letter 拨款信件
o:C],G_ allocation of fund 分配款项；预留款项
nd?R |._R allocation of profit 利润分配；溢利分配
2%oo.?!R allocation warrant 拨款令
e Zb8x allotment 分配；配股
Bvy(vc=UDW allotment notice 股份配售通知；配股通知
PN @[k:5( allotment of shares 股份分配
c N^,-~U allowable 可获宽免；免税的
A"` (^#a allowable business loss 可扣除的营业亏损
'@Q
aeFm allowable expenses 可扣税的支出
F MBzTD allowance 免税额；津贴；备抵；准备金
8`j;v>2 allowance for debts 债项的免税额
<+2M,fq+ allowance for depreciation by wear and tear 耗损折旧免税额
2 (Ez
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c7$U0JO allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U3zwC5}BN allowance for repairs and outgoings 修葺及支出方面的免税额
K;}h
u(*\] allowance to debtor 给债务人的津贴
%}%vey alteration of capital 资本更改
|[]"{Eo"} alternate trustee 候补受托人
l<l6Ey( amalgamation 合并
*=O~TY<]( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
kb>/R/,9 ambit of charges 征税范围；收费范围
>kJEa8 amended valuation 经修订的估值
!b+/zXp3I American Commodities Exchange 美国商品交易所
5lMm8<v American Express Bank Limited 美国运通银行
&v# * American Stock Exchange 美国证券交易所
&%/kPF~< amortization 摊销
{Noa4i amount due from banks 存放银行同业的款项
HBc^[fJ^- amount due from banks abroad 存放海外银行同业的款项
G()- NJ{ amount due from holding companies 控股公司欠款
]c \gUU amount due from local banks 存放本港银行同业的款项
t6)w R amount due to banks 银行同业的存款
X)K3X:~L+ amount due to banks abroad 海外银行同业的存款
Kpo{:a amount due to holding companies 控股公司存款
=Qcz :ng amount due to local banks 本港银行同业的存款
J}-,!3qxW amount due to outport banks 外埠银行同业的存款
v!pT!(h4 amount for note issue 发行纸币的款额
^|(w )Sy amount of bond 担保契据的款额
N?'V,p
0= amount of consideration 代价款额
D%0GX Up amount of contribution 供款数额
B0^0d*8t|@ amount of indebtedness 负债款额
K]
^kUN_ amount of principal of the loan 贷款本金额
wE R>a ( amount of rates chargeable 应征差饷数额
U&D"f M8 amount of share capital 股本额
%-6I amount of sums assured 承保款额
YAIDSZ&l[ amount of variation 变动幅度
d2x|PpmH amount of vote 拨款数额
T`;>Kq:s amount payable 应付款额
H?P:;1A]c amount receivable 应收款额
hoc$aqP6pp Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z5 uetS^ analysis 分析
)k.[V e ancillary risk 附属风险
FX FTf2*T annual account 周年帐目；周年帐目报表；年度决算；年结
IQS:tL/ annual accounting date 年结日期
}/yhwijg annual allowance 每年免税额；年积金；年度津贴；年津
:/BU-SFK^ annual balance 年度余额
(= H%VXQH annual disposable income 每年可动用收入
u(7PtmV[! annual estimates 周年预算
l!plw,PYC annual fee 年费
%r0yBK2uOp annual general meeting 周年大会
X;7gh>Q'4 annual growth rate 年增率；每年增长率
?Mg&e/^ annual long-term supplement 长期个案每年补助金
Bf;dp`(/ annual pensionable emolument 可供计算退休金的年薪
/3! KfG annual report 年报
LFCcV<~ Annual Report on the Consumer Price Index 《消费物价指数年报》
$#g1Mx{ annual return 周年报表；周年申报表；每年报税表格
xq2{0q Annual Return Rules 《周年报表规则》
;[]{O5TB annual review of consumer prices 每年消费物价回顾
}jM&GH1 annual roll-forward basis 逐年延展方式
V f JYYR annual salary 年薪
ISI\< qx annual statement 年度报表；年度决算表
+-=w` 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
FY [WdZDZ annuitant 年金受益人
x1\,WOrmK annuity 年金
r=<Oy1m/ annuity contract 年金合约
fPf8hz> annuity on human life 人寿年金
6.},y<E antecedent debt 先前的债项
1MH[-=[ Q ante-dated cheque 倒填日期支票
A@BYd'}] anticipated expenditure 预期开支
aU,Zjm7fp anticipated net profit 预期纯利
NKD<VMcqw anticipated revenue 预期收入
XYtDovbv & anti-inflation measure 反通货膨胀措施
$D Z\61 anti-inflationary stance 反通货膨胀立场
{)j3Pn apparent deficit 表面赤字
0b9;v lGq$ apparent financial solvency 表面偿债能力
Cpu L[|51 apparent partner 表面合伙人
vT V'D&x2 application for personal assessment 个人入息课税申请书
RU3:[ (7 application of fund 资金应用
F_o5(`>^ application to release as liquidator and to destruct the books of accounts and documents
sas}k7m" 申请免除清盘人职务及毁灭帐簿与文件
GndU}[ 0J appointed actuary 委任精算师
DIH|6R appointed auditor 委任核数师；委任审计师
}>I|\Z0I appointed trustee 委任的受托人
bI
3o| appointer 委任人
sK8 =PZ \ apportioned pro rata 按比例分摊
5F{NPKa Q apportionment 分配；分摊
v1Tla]d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A*jU&3# apportionment formula 分摊方程式
S>isWte apportionment of estate duty 遗产税的分摊
V 9*Z appraisal 估价；评估
g5X;]%: appreciable growth 可观增长
+G';no\h appreciable impact 显着影响
C?jk#T appreciable increase 可观增长
{.=089`{ appreciation 增值；升值
_ KBN appreciation against other currencies 相对其他货币升值
4}@J]_]Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
" c8
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6? I,sZW appropriation 拨款；拨用；拨付
Q>R jv.1 appropriation account 拨款帐目
YqhZndktX Appropriation Bill 拨款法案
' NyIy: appropriation-in-aid system 补助拨款办法
|
+osEHC approved assets 核准资产
jC3ta approved basket stock 认可一篮子证券
e&WlJ approved budget 核准预算
`yYo Vu* approved charitable donation 认可慈善捐款
e P]L approved charitable institution 认可慈善机构
wVU.j$+_# approved currency 核准货币；认可货币
tHAr9 approved estimates 核准预算
.)L%ANf approved estimates of expenditure 核准开支预算
.J0s_ [ approved overseas insurer 核准海外保险人
cPD&xVwq> approved overseas trust company 核准海外信托公司
%M8 m 8
) approved pooled investment fund 核准汇集投资基金
h3 -y}.VjG approved provident fund scheme 认可公积金计划
nBw4YDR! approved provision 核准拨款
jdz]+Q`jq approved redeemable share 核准可赎回股份
VfWU-lJ approved regional stock 认可地区性证券
hKVj\88 approved retirement scheme 认可退休金计划
KE>|,U r approved subordinated loan 核准附属贷款
ctI =|K arbitrage 套戥；套汇；套利
1iNq|~ arbitrageur 套戥者；套汇者
.S Z ZT0Z arbitrary amount 临时款项
MIa#\tJj arrangement 措施；安排；协定
6Ih8~Hu arrears 欠款
/4Ud6g scf arrears of pay 欠付薪酬
\ZN> 7?Vs arrears of revenue 逾期未收税款；逾期未收的帐项
wq K:= articles of association 组织章程；组织细则；组织章程细则
v@m2c_, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ykAZP[^' ascertainment of profit 确定利润
{}gx;v) "Asia Clear" “亚洲结算系统”
xF4S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:wWP Eh K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C_CUk d[ Asian Development Fund [ADF] 亚洲发展基金
l9Xz,H Asian dollar bond 亚洲美元债券
*CtWDUxSdW Asian dollar market 亚洲美元市场
T S2zzYE6Z Asian dollar rate 亚洲美元利率
jEK{QOq 0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ZC7Zl L _ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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41! asked price 沽盘；喊价；索价；卖方报价
}EJAC*W, assessable income 应评税入息
9 5cIdF 6m assessable loss 应评税亏损
b}&2j3-n, assessable profit 应评税利润
>)`yG'[ assessable value 应评税值
fHFy5j0H assessed profit 估定利润
<!qN<#$y assessed value 经评估价值
E ^ub 8 assessment 评税；评定；估价；评税单
Y \7WCaSgi assessment number 评税编号；估价编号
J WB3;,S assessment of additional tax 补加税评税
XC* !=h* assessment of performance 业绩评估；实绩评价
^9_4#Ep( Assessor 评税主任
4hl`~&yDf asset price bubbles 资产价格泡沫
+"yt/9AO asset-backed securities 具资产保证的证券
?aMd#.& assets accretion 资产增值
ve3-GWT{C assets and liabilities 资产与负债
i!yu%>:M assets betterment statement 资产递增表；资产改进表
-F->l5 assets lending 实物放款；有抵押贷款
:`Sd5b> assets of the company passing on the death 死者去世时转移的公司资产
%[l#S*)~ assets pledged as security for liabilities 用作负债抵押的资产
QmiS/`AAv assets portfolio 资产投资组合
K^6fg,& assets price 资产价格
1r:i'cW h assets quality 资产质素
\I-bZ|^ assets realization 资产变现
e&k=f V assets refinancing arrangement 资产再集资安排
zWA~0l.2 assets securitization 资产证券化
_6Z}_SiOl assets situated outside Hong Kong 在香港以外地方的资产
v)c[-:"z assets stripping 削减资产；拆卖资产
XYrZ I/R assets value 资产值
^X\{MW'>4 assignee 承让人
1EmZ/@k/Y assignment 转让；转让书；转让契
W{!Slf assignment of interest 权益转让
!
<O,x I' assignment of letters patent and trade mark 专利证书及商标转让
m[w 8|[ assignment of property 物业转让；物业转让书
&sA@! assignment right 转让权
LX%UkfA9 assignor 转让人
#c CR\$-~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
e$Npo <u Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b0:5i<"w6 associate member 附属会员
.ng:Z7 associated body corporate 相联法人团体
- ]Mbe2; associated company 相联公司；联属公司
[j;#w,Wb associated corporation 相联法团
4*9WxhJ ]0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<#ZDA/ G( 公认会计师公会〔英国〕
Jc9BZ`~i Association of Futures Exchange Brokers 香港期货经纪协会
|M$ESj4@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
% CaF-m=Pq association of underwriters 承保人组织
@ C" w
1} assumption of control 接管
*Q`y'6S assurance 担保；保险；转易；转易书
( i)Ed9~F" assurance of interest 权益的转易
>XU93 )CX at 19XX price 按一九ＸＸ年价格计算
Y(97}, at a discount 按赔价计算；按贴水价格计算；打折扣
\!J9| at a premium 按溢价计算；按升水价格计算
Qh {]gw-6 at call 通知付款；按通知
>sZ207* at constant market price 按固定市价计算
hcrx(oJ5 at constant price 按固定价格计算
EG
oe<. at cost 按成本计算
4 +2hj*I at current market price 按当时市价计算；按现时市价计算
1k39KO@ at current price 按当时价格计算；按现时价格计算
S!{Kn ;@ at factor cost 按要素成本计算；按生产要素成本计算
-MTO=#5z at money-of-the-day price 按付款当日价格计算
U66}nN9 at or better 按指定或较佳价位〔买卖指令〕
\EC7*a 0 at par 按面值计算；平价
> Du>vlT Y at sight 见票即付
Q"D%xY at the close 按收市盘
# fkOm
Y7X at the opening 按开市盘
bA*T1Db,t> attestation 见证；见证条款
SHt#%3EU at-the-money option 平价期权
H'2Un(#Al attorney 受权人；受托代表人
jPyhn8Vw attornment 新拥有人承认书
4K<T_B/ attributable profit 可归属利润
2I
qvd attributable share value 可归属股份价值
6~y7A<[^ Auckland Stock Exchange 奥克兰证券交易所
M
hJ;)( auction 拍卖
6H:'_|G auctioneer 拍卖商
*s}j :fJ audit 审计；核数
B>{\qj)% Audit Commission 审计署
i#1 ~<U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2Hj;o 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〕
QU%'z/dip audit review 帐目审查
Mz:t[rfs Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,Y_ [+ audited account 审计帐目；经审计的帐目
uL[% R2 audited annual account 经审计的周年帐目
)9mU E* [ audited balance sheet 经审计的资产负债表
/ar/4\b auditor 核数师；核数主任；审计师
?&>H^}gDZ auditor's certificate 核数师证明书；审计师证明书
\& )k{P>= auditor's report 核数师报告；审计师报告
S&w(H'4N Aussie bond 澳元债券
?ybX &V austerity budget 紧缩预算
@[] A&)B Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
GP._C=] ?c Australia All Ordinaries Index 澳洲所有普通股票指数
'RjMwJ y{ Australian Dollar [AUD] 澳元
b / Q\
.! Australian Options Market 澳大利亚期权市场
|0A:0'uA! Australian Securities Commission 澳洲证券事务监察委员会
dtT2h>h9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0-{l4;o Australian Stock Exchange 澳大利亚证券交易所
c$w} h[ Austrian Schilling [ATS] 奥地利先令
T.j&UEsd authentication 认证；鉴证
W2 ([vRT authority to purchase 委托购买证；委购书
`9yR,Xk=l authorization 认可；核准；授权；授权书
&ivPY authorization by direction 指示授权
H@R2mw authorization by instruction 指令授权
b Al0z)p authorization by warrant 令状授权
NA`EG, 2 authorization of unit trust 单位信托的认可
F I I>6c authorized agent 指定代理人
[va7+=[1= authorized capital 法定资本
>RMp`HxDf authorized clerk 出市员
)x M P authorized dealer 认可交易商
!Ho=(6V authorized financial institution 认可财务机构
>X(,(mKi authorized fund 认可基金
0Q_@2 authorized fund house 获授权的基金公司；认可基金公司
$CY B&|d authorized institution 认可机构
/`Wd+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}M I9?\"q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
389puDjy authorized insurer 获授权保险人；获认可承保人
:8<\]}J authorized investment 特准投资项目
@Fl&@ $ authorized person 获授权人
G2x5% ` authorized representative 获授权代表
uPtHCP6 authorized share capital 法定股本
h""a#n)q}` automated quotation system 自动报价系统
=k(~PB^> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m ) 2t< 自动交易系统〔香港期货交易所有限公司〕
jKc nZu automatic adjustment mechanism 自动调整机制
X[cSmkp7 automatic adjustment system 自动调整系统
1Jx|0YmO Automatic Clearing House 自动票据交换所
$ZPi M automatic exchange rates accumulation system 自动化汇率累集系统
8;YN`S!o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@zJhJ'~ Sl automatic teller machine [ATM] 自动柜员机
Hkv 4t5F autopay 自动转帐
-pRyN]YD available assets 可用资产
82X}@5o2 available fiscal reserve 现存财政储备
+c699j;[ available profit 可用利润
#6tb{ws3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
BlV k?n average 平均；平均数；海损
&!3=eVg average basic salary 平均基本薪金
rX%qWhiEJ average consumer expenditure 平均消费开支；一般消费开支
xwH+Q7 O&l average cost 平均成本
USnKj_e average cost of land production 增辟土地平均成本
BHwQB2t gc average daily turnover 平均每日成交额
KJwkkCE/= average daily wage rate 平均每日工资率
S"iQQV{)Z average expenditure pattern 平均开支模式
CM Ijc(m average growth rate 平均增长率
I
[J0r average net fixed assets 固定资产平均净值
S!GjCog^J average of relatives 相对价格平均数
"Q~6cH[# average price 平均价格
+|OkT average propensity to consume 平均消费倾向；一般消费倾向
dQ8}mH! average propensity to save 平均储蓄倾向；一般储蓄倾向
3:rH1vG.m average rate 平均率
1GY[1M1^ average revenue 平均收入；平均收益
]u_^~ average stock 平均库存；平均存货
N
b(f average yearly rent 平均年租
JlF0 L%Rc avoidance of double taxation 避免双重课税
U4_ < avoidance of tax 避税
