A:
d/>owCwQ A share Ａ股；甲类股份
5@3[t` n' abatement of tax 减税；减扣免税额
p7 b`Z>} ABN AMRO Bank N.V. 荷兰银行
hQ!sl O above-the-line expenditure 线上项目支出；经常预算支出
m&)5QX above-the-line receipt 线上项目收入；经常预算收入
w_3 0g6tA ABSA Asia Limited 南非联合亚洲有限公司
_is<.&f6 absolute change 绝对数值变更
iV X 12 absolute expenditure 实际开支
w9D<^(_}/ absolute guideline figure 绝对准则数字
b2;+a( absolute interest 绝对权益
>sAZT:&gv absolute order of discharge 绝对破产解除令
w3lR8R] absolute profit margin 绝对利润幅度
D3#/*Ky absolute value 实值；绝对值
+hdD*}qauC absolutely vested interest 绝对既得权益
FC.d]XA%/d absorbed cost 已吸收成本；已分摊成本
HJ pkR<h absorption 吸收；分摊；合并
h>v;1Q O9D absorption rate 吸收率；摊配率；分摊率
(g2?&b
iuz ACB Finance Limited 亚洲商业财务有限公司
FY%v \`@1* acceptable form of reciprocity 合理的互惠条件
a / !!Y@7 acceptable rate 适当利率；适当汇率
M7"I]$|\ acceptance agreement 承兑协议
yYmV^7G acceptance for honour 参加承兑
x2B~1edf acceptor 承兑人；接受人；受票人
k)D:lpxv acceptor for honour 参加承兑人
iTTe`Zr5y accident insurance 意外保险
xao'L Accident Insurance Association of Hong Kong 香港意外保险公会
Sfc 0 ~1 accident insurance scheme 意外保险计划
0ra VC=[ accident year basis 意外年度基准
+(/?$dRH accommodation 通融；贷款
A:Z$i5%' accommodation bill 通融票据；空头票据
l,}{Y4\G accommodation party 汇票代发人
#yZZ$XO k account balance 帐户余额；帐户结余
a
p-\R account book 帐簿
g ]|K@sm account collected in advance 预收款项
T^h;T{H2 account current book 往来帐簿
Dt,b\6 account of after-acquired property 事后取得的财产报告
zHi+I 7 account of defaulter 拖欠帐目
,eq[X\B> account payable 应付帐款
m7X&"0X account payee only [A/C payee only] 只可转帐；存入收款人帐户
*OU>s;"$ account receivable 应收帐款
~S}>| q$ account receivable report 应收帐款报表
xlVQ[Mt account statement 结单；帐单；会计财务报表
e*_8B2da account title 帐户名称；会计科目
A#~"Gp accountant's report 会计师报告
Iu6KW :x Accountant's Report Rules 会计师报告规则
Ko6 tp9G accounting and auditing procedure 会计与审计程序；会计与核数程序
Z; shFMu Accounting Arrangements 《会计安排》
&fA`Od6l" accounting basis 会计基础
v{Cts3?Br accounting by Official Receiver 破产管理署署长呈交的帐目
IdTeue Accounting Circular 《会计通告》
8 [i#x|`g accounting class 会计类别
$2E n^ accounting date 记帐日期；会计结算日期
A+% oE accounting for money 款项核算
.{D[!Dp#h Accounting Officer 会计主任
rP.qCl+J accounting period 会计报告期；会计期
QC0^G,9. accounting policy 会计政策；会计方针
]Po9 a4w# accounting practice 会计惯例
e#Jx|Ej= accounting principle 会计准则
<{m!.9g9 accounting record 会计记录
wVk2Fr( accounting report 会计报告
:T3I" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B`OggdE Accounting Society of China 中国会计学会
NL&(/72V accounting statement 会计报表
GL&ri!, accounting system 会计制度；会计系统
|33pf7o accounting transaction 会计事项；帐务交易
tr"iluwGc accounting treatment 会计处理
@K36?d]e accounting year 会计年度
B&A4-w v accretion 增值；添加
c38RE,4U accrual 应计项目；应累算数目
5%kt;ODS accrual basis 应计制；权责发生制
B9|!8V accrual basis accounting 应计制会计；权责发生制会计
A<^IG+Q,B7 accrue 应累算；应计
y
%Get accrued benefit 应累算利益
K^t M$l\ accrued charges 应计费用
i+T#z accrued cumulative preference share dividend 应累算的累积优先股股息
Z@&_ T3M accrued expenses 应累算费用
NylN-X7[# accrued interest payable 应付利息；应计未付利息
QlI g'B6 accrued interest receivable 应收利息；应计未收利息
9Q- /Yh accrued right 累算权益
|J 2 _2a/" accruing profit 应累算的利润
`g6XVa*%# accumulated fiscal reserve 累积财政储备
@B5@3zYs accumulated profit 累积利润；滚存溢利
K"Vv= accumulated reserve 累积储备
o!L1Qrh accumulation of surplus income 累积收益盈余
wl2rw93 acquired assets 既得资产
{g\Yy(r
acquisition 收购；购置；取得
QE}S5#_" acquisition cost 购置成本
:k8>)x]
) acquisition expenses 购置费用
{YWj` K
acquisition of 100% interest 收购全部股权
W%b <(T;
acquisition of control 取得控制权
qu BTRW9 acquisition of fixed assets 购置固定资产
85Q2c acquisition of shell “买壳”
K"VphKvR acquisition price 收购价
@gENv~m<OI act of God 天灾
m9ts &b+TE acting partner 执事合伙人
HxAq& J;xu active market 买卖活跃的市场；交投畅旺的市场；旺市
[&t3xC, active partner 积极参与的合伙人
B)/X:[ active trading 交投活跃
>8Z z<S&z actual circulation 实际流通
Mcc774'*9 actual cost 实际成本
nH}api^0A actual expenditure 实际开支；实际支出
(7`goi7M actual income 实际入息；实际收入；实际收益
fL
ng[& actual market 现货市场
(~xFd^W9o actual price 现货价；实际价格
pBiC actual profit 实际利润
mfFC@~|g actual quotation 实盘；实际价位；实际报价
9=@j]g| actual year basis 按实际年度计算
]G ow actuals 实货
7oA$aJQ actuarial investigation 精算调查
c.6u)"@$ actuarial principle 精算原则
w7p%6m actuarial report 精算师报告
)`F ? {Sg Actuarial Society of Hong Kong 香港精算学会
??=CAU%\ actuarial valuation 精算师估值
&WN4/=QW-J actuary 精算师
'cy35M ad referendum agreement 暂定协议；有待覆核的协定
.3qaaXeH ad valorem duty 从价税；按值征税
yk!,{Q?<$ ad valorem duty system 从价税制
H)t YxW ad valorem fee 从价费
\6)l(b; ad valorem tariff 从价关税
Y oNg3 additional allowance 额外免税额
AOWX=`J8V additional amount for unexpired risk 未过期风险的额外款额
v3Tr6[9 additional assessable profit 补加应评税利润
rmUT l additional assessment 补加评税
Qc\JUm] additional commitment 额外承担
:y !e6 additional commitment vote 额外承担拨款
=+~e44!~D additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kLR4?tX! additional dependent parent allowance 供养父母额外免税额
hEsCOcEG additional provision 额外拨款
tS#EqMf&o additional stamp duty 附加印花税
Ge@./SGT additional tax 补加税罚款；补加税款
n%I%Kbw
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
PP/M-Jql) adjudged bankrupt 被裁定破产
T=:O(R1*0 adjudicated bankrupt 裁定破产人
b=:AFs{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
F)j-D(c4 adjudication of bankruptcy 裁定破产；宣告破产
&zlwV"W adjudication of insolvency 裁定无力偿还债务
}+#- \ a2 adjusted actual 经调整的实数；调整后的实数
Vk y~yTL)\ adjusted current assets 经调整的流动资产；调整后的流动资产
5(1Zj`>' adjusted figure 经调整的数字；调整后的数额
P H9MB adjusted liabilities 经调整的负债；调整后的负债
m;W Up{' adjusted loss 经调整的亏损；调整后的亏损
%CfJ.;BDNE 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
LH"MJWO J adjusted profit 经调整的利润；调整后的利润
;i^p6b j adjusted surplus 经调整的盈余额；调整后的盈余额
;E(gl$c: adjusted value 经调整的价值；调整后的价值
699z@>$} adjustment 调整；修订；理算〔保险〕
,E3"Ai sI adjustment centre 调剂中心
'M| W nR adjustment lag 调整过程的时间差距；调整时差
IQMk : adjustment mechanism 调整机制
pM@|P,w { adjustment of loss 亏损调整
Jn +[:s. adjustment process 调整过程；调整程序
.S`Ue,H adjustment range 调整幅度
~7Kqc\/H&I administered exchange rate 受管制汇率
=#&K\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Oq(_I
b)9 administration expenses 行政费用
ro6|N?' administration fee 手续费；行政费
A)2vjM9}K administration in bankruptcy 破产管理
@(JcM= administration order 遗产管理令
oylY1~~}0K administrator 管理人；遗产管理人
F_/]9tz?; administrator of the estate 遗产管理人
H;k;%Zg; admission of debt 债项承认书
HLg/=VF7? admission of proof 接纳债权证明
J|sX{/WT advance 放贷款项；垫付款项；预支款项；预付款项
a^ < advance account 暂支帐目；预付款帐户
U />f" F advance compensation 预付补偿金
-9~kp'_a advance from shareholder 股东垫款
@X>k@M advance pending reimbursement 预支以待日后付还
TgSU}Mf)a advanced economy 先进经济体系
{q~ Bss{z advancement 预付；预付财产
(?J6 vK}S advances warrant 垫款令
30*^ERO advancing 贷出
KwN o/x|
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$lOx
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k~>9,=::d advertisement addressed to shareholders 在报章刊登的致股东通告
nZfTK>)A0 advice for collection 托收通知书
@CP"AYB # advice of drawing 提款通知书；汇票通知书
,ZJI]Q =! advice of payment 付款通知
V2ypmkn 8& Advisory Committee [Securities and Futures Commission]
D7X-|`kH 谘询委员会〔证券及期货事务监察委员会〕
AU}lKq7 % Advisory Committee on Diversification 经济多元化谘询委员会
$|C%G6!s?@ affidavit 誓章；遗产申报誓章
n>Y3hY affidavit of no receipt 述明无收款的誓章
z: ^Kr"= n affiliate 联号；联营公司；附属公司
I}p u N! affiliated company 附属公司；联号；联营公司
n] }+ : affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&jl'1mZ affordability 负担能力
/SY40;k: African Development Bank [AfDB] 非洲开发银行
}zj w\ after-acquired property 事后取得的财产
M/5/Tp after-hours dealing 市后交易
P0Ds7xh ]h after-tax profit 税后盈利；税后利润；税后溢利
+o?.<[>!GR agency agreement 代理协议
H:`W\CP7_ agency expenses 代理机构的开支
rnIv|q6@ agency fee 代理费
6.6~w\fR8 Agency Law 《代理法》
&{7n agent 代理人；承销人
L 4zSro:Si agent of company 公司代理人
CJJ 1aM agent's fee 代理人费；经纪费
'# "Z$ aggregate 总计；总数；总体数字
.hg<\-:_ aggregate amount 总款额；总额
DvG. G+mo# aggregate assets and liabilities 总体资产与负债
la8se=^ aggregate at constant price 按固定价格计算的总体数字
-vGyEd7 aggregate demand 总需求
r4gkSwy aggregate gross position 总持仓量
blid* @- aggregate limit 总限额
}Tu_?b`RUm aggregate of salaries tax 合计薪俸税
V(L~t=k$ aggregate performance 总体表现；总体业绩
!Wvzum@5D aggregate supply 总体供应
1HN _ aggregate surplus 总盈余
29Kuq ;6 aggregate total 整体总额
~1S7\e7{ aggregate value 总值；合计价值
?p. dc ~tZ aggregated basis 合计基准
7 Fq mT
aggregated net chargeable income 合计应课税入息实额
&m5 WmEz>` aggregation 合并计算；合计；总和
Q~ ,E
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iEr|?, aggregation of property 财产的总和
%pc0a^iB agio 差价；贴水
P;VR[d4e/ 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》
X-3L4@T:? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,'Y*e[ 《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》
YM 7P!8Gc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{Xwin $C 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
m/0G=%d%k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g"2@E 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*Sz `=U7n agreement for a settlement 授产协议
<!y_L5S| agreement for assignment 转让协议
.W,< ]L '
agreement for sale 售卖协议；买卖协议
A{>]M@QC2 agreement for sale and purchase 买卖协议
izY,t! agreement for the payment of interest 支付利息协议
f4/!iiS}r agreement for the repayment of money 还款协议
}.NR+:0 agreement of reinsurance 再保险协议
18}L89S> Agricultural Bank of China 中国农业银行
bsr air passenger departure tax 飞机乘客离境税
(^qcX;- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*7ap[YXZ\w airport tax 机场税
pP{b !1 alcohol duty 酒精税
m]Z+u e alienation 让与；让渡；转让
&'WgBjP alimony 生活费；赡养费
*#N%3:@T All Ordinaries Index [AOI] 所有普通股指数
U^ VFHIm all risks 全险；综合险
uji])e MN~ All Sales Record for Stock Market 《股票市场成交报告》
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0@C[9 Allied Capital Resources Limited 新联财务有限公司
5;`([oX|_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?TMo6S U allocation letter 拨款信件
t82Bp[t allocation of fund 分配款项；预留款项
IhM-a
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y5 allocation of profit 利润分配；溢利分配
CS50wY allocation warrant 拨款令
S&_ZQLiQ$ allotment 分配；配股
_]j=[|q 9 allotment notice 股份配售通知；配股通知
ksu:RJ- allotment of shares 股份分配
4yQ4lU,r allowable 可获宽免；免税的
mrFMdpaHl% allowable business loss 可扣除的营业亏损
\Vm{5[ :SA allowable expenses 可扣税的支出
xdYjl.f allowance 免税额；津贴；备抵；准备金
Q dUl-( allowance for debts 债项的免税额
M[ <O]p6 allowance for depreciation by wear and tear 耗损折旧免税额
t^8#~o!% allowance for funeral expenses 殡殓费的免税额
RZOk.~[v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J-Sf 9^G allowance for repairs and outgoings 修葺及支出方面的免税额
'! yyg# allowance to debtor 给债务人的津贴
b2U[W# alteration of capital 资本更改
`"GD 'Oa alternate trustee 候补受托人
( cC5zv*E amalgamation 合并
fN0D\Mu!)b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
aR}NAL_`w ambit of charges 征税范围；收费范围
m"86O:S#d amended valuation 经修订的估值
BzTm[ `(h American Commodities Exchange 美国商品交易所
$T;3*D 90 American Express Bank Limited 美国运通银行
YyK9UZjI American Stock Exchange 美国证券交易所
+ZizT .$& amortization 摊销
{:4) ; . amount due from banks 存放银行同业的款项
fkRb;aIl amount due from banks abroad 存放海外银行同业的款项
<u4GIi
<sm amount due from holding companies 控股公司欠款
&bB p`h amount due from local banks 存放本港银行同业的款项
h=`rZC
amount due to banks 银行同业的存款
-d_FB?X amount due to banks abroad 海外银行同业的存款
j|lg&kN amount due to holding companies 控股公司存款
eC[ g"Ef amount due to local banks 本港银行同业的存款
o|^0DYb amount due to outport banks 外埠银行同业的存款
' ? yZ,t amount for note issue 发行纸币的款额
}!n<L:njX amount of bond 担保契据的款额
{sX*SbJt amount of consideration 代价款额
? 1Z\=s amount of contribution 供款数额
tE>3.0U0Q amount of indebtedness 负债款额
2q2w o&uK amount of principal of the loan 贷款本金额
HFo}r~ amount of rates chargeable 应征差饷数额
[USXNe /
amount of share capital 股本额
7:bqh$3!s amount of sums assured 承保款额
(9Hc`gd)p amount of variation 变动幅度
@3VL
_g: amount of vote 拨款数额
=%2 E|/ amount payable 应付款额
H{yPi7 P amount receivable 应收款额
hzKfYJcQ| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(O?z6g analysis 分析
<6v7_ ancillary risk 附属风险
B-@f.NO/s annual account 周年帐目；周年帐目报表；年度决算；年结
<@JU0Z"a= annual accounting date 年结日期
Ta9;;B?$ annual allowance 每年免税额；年积金；年度津贴；年津
*D4H; P# annual balance 年度余额
>4h4t/G annual disposable income 每年可动用收入
`kekc.*-[@ annual estimates 周年预算
Sn0?_vH4 annual fee 年费
p,kJ# I annual general meeting 周年大会
tvFJ^ 5 annual growth rate 年增率；每年增长率
T,WWQm annual long-term supplement 长期个案每年补助金
)h+JX8K)l annual pensionable emolument 可供计算退休金的年薪
"T~Ps$ annual report 年报
<U1uu O t Annual Report on the Consumer Price Index 《消费物价指数年报》
_r^&.'q annual return 周年报表；周年申报表；每年报税表格
}d6g{` Annual Return Rules 《周年报表规则》
QL|Vke:N4 annual review of consumer prices 每年消费物价回顾
w`!Yr:dU annual roll-forward basis 逐年延展方式
ORfA]I-u annual salary 年薪
Kl+ *Sp! annual statement 年度报表；年度决算表
HF47Lc*c 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
~PoGuj2wA annuitant 年金受益人
0&5}[9?V' annuity 年金
Or_9KX2 annuity contract 年金合约
f oL`{fA annuity on human life 人寿年金
<JK PtF 2b antecedent debt 先前的债项
}jIb ^|#CD ante-dated cheque 倒填日期支票
K"g[%O< anticipated expenditure 预期开支
#jDO?Y Sa anticipated net profit 预期纯利
|/p ^e anticipated revenue 预期收入
7[ u&% anti-inflation measure 反通货膨胀措施
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0d( anti-inflationary stance 反通货膨胀立场
g2iSc apparent deficit 表面赤字
(AwbZ n* apparent financial solvency 表面偿债能力
*&5G+d2 apparent partner 表面合伙人
!w
C4ei` application for personal assessment 个人入息课税申请书
r@ejU'uz application of fund 资金应用
ipU"|{NK application to release as liquidator and to destruct the books of accounts and documents
JVXBm] 申请免除清盘人职务及毁灭帐簿与文件
jkD5Z`D appointed actuary 委任精算师
g|n P r)< appointed auditor 委任核数师；委任审计师
$1 ?YVA7 appointed trustee 委任的受托人
7 51\K`L appointer 委任人
N 0.-#Qa apportioned pro rata 按比例分摊
`
$zi?A:j apportionment 分配；分摊
sZB$+~ .:} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
yTZbJx?m apportionment formula 分摊方程式
@``!P&h apportionment of estate duty 遗产税的分摊
pl7!O9 b o appraisal 估价；评估
x&;{4F Nw appreciable growth 可观增长
%ecg19~L/} appreciable impact 显着影响
_oLK" *
[# appreciable increase 可观增长
JH?[hb appreciation 增值；升值
W cqYpPv appreciation against other currencies 相对其他货币升值
>+$1 p_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u9GQ)`7Z@ appreciation tax 增值税
.@[+05Yw appropriation 拨款；拨用；拨付
qbT].,?!U appropriation account 拨款帐目
$(_i>&d< Appropriation Bill 拨款法案
c\RDa|B, appropriation-in-aid system 补助拨款办法
v$,9l+p/ approved assets 核准资产
5gEUE {S approved basket stock 认可一篮子证券
!hJKI.XH approved budget 核准预算
,:;_j<g`e approved charitable donation 认可慈善捐款
xQ$*K]VP approved charitable institution 认可慈善机构
w>m/c1 approved currency 核准货币；认可货币
4~1_%wb approved estimates 核准预算
T?% F approved estimates of expenditure 核准开支预算
_{ ?1+ approved overseas insurer 核准海外保险人
cFu vi^n\ approved overseas trust company 核准海外信托公司
6lZhV[~Z/ approved pooled investment fund 核准汇集投资基金
C\fc 4 approved provident fund scheme 认可公积金计划
* [ A%tj% approved provision 核准拨款
a{H~>d< ? approved redeemable share 核准可赎回股份
o3uv"#
C approved regional stock 认可地区性证券
2I#fws b approved retirement scheme 认可退休金计划
mNuv>GAb approved subordinated loan 核准附属贷款
mD0pqK arbitrage 套戥；套汇；套利
KU$.m3A> arbitrageur 套戥者；套汇者
Q+ uYr- arbitrary amount 临时款项
J6f;dF^ arrangement 措施；安排；协定
}l_) d arrears 欠款
i [FBll - arrears of pay 欠付薪酬
\y <n{"a arrears of revenue 逾期未收税款；逾期未收的帐项
?)JW}3<. articles of association 组织章程；组织细则；组织章程细则
2^Y1S?g. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M)-+j{< ascertainment of profit 确定利润
fe&K2C%bm "Asia Clear" “亚洲结算系统”
M%6{A+( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u 2BVQ<SA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B8 C"i%8V) Asian Development Fund [ADF] 亚洲发展基金
RAxA H Asian dollar bond 亚洲美元债券
1?mQ
fW@G Asian dollar market 亚洲美元市场
!".@Wg$ Asian dollar rate 亚洲美元利率
T}fo:aB} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U?@UIhtM| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s V{[~U,| asked price 沽盘；喊价；索价；卖方报价
!d"J,. ) assessable income 应评税入息
9 ft7 assessable loss 应评税亏损
*^QfTKN assessable profit 应评税利润
g*!2.P assessable value 应评税值
,V |>nkQ assessed profit 估定利润
M22 ^.,Z assessed value 经评估价值
?hmj0i;XC assessment 评税；评定；估价；评税单
A$%%;O assessment number 评税编号；估价编号
B_@> HZ\& assessment of additional tax 补加税评税
)5e}Id assessment of performance 业绩评估；实绩评价
T!J \Dm- Assessor 评税主任
f<y""0 L9 asset price bubbles 资产价格泡沫
,qaIdw [ asset-backed securities 具资产保证的证券
m]&d TZV assets accretion 资产增值
>JnEhVRQJ9 assets and liabilities 资产与负债
8R-?x/: assets betterment statement 资产递增表；资产改进表
tl0_as
assets lending 实物放款；有抵押贷款
\N7
E!82 assets of the company passing on the death 死者去世时转移的公司资产
b vUYLWzS assets pledged as security for liabilities 用作负债抵押的资产
$s ?q>Z) assets portfolio 资产投资组合
+#n[55d assets price 资产价格
<A!v'Y assets quality 资产质素
jcevpKkRG assets realization 资产变现
# ,GpZ assets refinancing arrangement 资产再集资安排
q.rn ZU assets securitization 资产证券化
O/0m|~`iY assets situated outside Hong Kong 在香港以外地方的资产
+
PGfQN assets stripping 削减资产；拆卖资产
>Rx^@yQ!+z assets value 资产值
o6oZk0 assignee 承让人
=|am=Q?Q assignment 转让；转让书；转让契
,mjwQ6:Ny assignment of interest 权益转让
-l$]>J ~ assignment of letters patent and trade mark 专利证书及商标转让
JCS$Tm6y<_ assignment of property 物业转让；物业转让书
5C2 *f 4| assignment right 转让权
iB[%5i- assignor 转让人
\6nWt6M associate 有联系的人；有关连人士；相联者；合伙人；联系人
#*?5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
= V%s ^ associate member 附属会员
t'FY*|xk associated body corporate 相联法人团体
6g( 2 O[n. associated company 相联公司；联属公司
4 ,T S1 H associated corporation 相联法团
ezy0m}@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3Pkzzyk_|D 公认会计师公会〔英国〕
Hza{"I*^ Association of Futures Exchange Brokers 香港期货经纪协会
ZZ?=^g Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^;Ap-2Ww association of underwriters 承保人组织
v8_H aA$5Y assumption of control 接管
D.U)R7( assurance 担保；保险；转易；转易书
JdFMSmZ@ assurance of interest 权益的转易
F8>Fp" at 19XX price 按一九ＸＸ年价格计算
wD}[XE? S at a discount 按赔价计算；按贴水价格计算；打折扣
`q%Z/!} at a premium 按溢价计算；按升水价格计算
qdNYY&6>?u at call 通知付款；按通知
="<+^$7:k at constant market price 按固定市价计算
g:O~1jq at constant price 按固定价格计算
w6v P
a at cost 按成本计算
/dh w~| at current market price 按当时市价计算；按现时市价计算
ep>S$a*| at current price 按当时价格计算；按现时价格计算
fMI4'.Od at factor cost 按要素成本计算；按生产要素成本计算
.B_) w:oF at money-of-the-day price 按付款当日价格计算
|oC&;A at or better 按指定或较佳价位〔买卖指令〕
:C_\.pA at par 按面值计算；平价
4Poi:0oOys at sight 见票即付
TV0(uMZ0+' at the close 按收市盘
xG\&QE at the opening 按开市盘
buG0#: attestation 见证；见证条款
*5.s@L( VU at-the-money option 平价期权
Quc9lL attorney 受权人；受托代表人
D8C@ x` attornment 新拥有人承认书
tWdj "n% attributable profit 可归属利润
thl{IU attributable share value 可归属股份价值
c7L#f=Ot? Auckland Stock Exchange 奥克兰证券交易所
f[!N]* auction 拍卖
$ZH$x3; auctioneer 拍卖商
CKmoC0. audit 审计；核数
N9Y,%lQ|B8 Audit Commission 审计署
2.Th29] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K q: +{' 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〕
:p%nQF,*f audit review 帐目审查
9 k)?- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
IM7k\ audited account 审计帐目；经审计的帐目
,a~-
(@ audited annual account 经审计的周年帐目
4%aODr 8 audited balance sheet 经审计的资产负债表
v%VCFJ auditor 核数师；核数主任；审计师
#x" 4tI auditor's certificate 核数师证明书；审计师证明书
[^A 93F auditor's report 核数师报告；审计师报告
M%/ML=eLi Aussie bond 澳元债券
*.8@ hPy austerity budget 紧缩预算
/Uz2.Ua= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.ss/E Australia All Ordinaries Index 澳洲所有普通股票指数
1X.5cl?V Australian Dollar [AUD] 澳元
A?06fo, Australian Options Market 澳大利亚期权市场
4xjk^N9 Australian Securities Commission 澳洲证券事务监察委员会
24}r;=U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5#!pwjt~7 Australian Stock Exchange 澳大利亚证券交易所
~raRIh= Austrian Schilling [ATS] 奥地利先令
vClD)Ar authentication 认证；鉴证
CD:@OI authority to purchase 委托购买证；委购书
_8)9I?jH authorization 认可；核准；授权；授权书
g |a2z_R authorization by direction 指示授权
qh Rs5QXL authorization by instruction 指令授权
|
y\B*P authorization by warrant 令状授权
KA# 4iu{ authorization of unit trust 单位信托的认可
EGf9pcUEO& authorized agent 指定代理人
3+;]dqZ authorized capital 法定资本
]d&6 ?7 !> authorized clerk 出市员
3 (Kj| u authorized dealer 认可交易商
I
$ !Y authorized financial institution 认可财务机构
w ^sM,c5d authorized fund 认可基金
(y7U}Sb' authorized fund house 获授权的基金公司；认可基金公司
f*04=R?w7> authorized institution 认可机构
H,9e<x#own authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0%7c?3 # authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dW
Y0 authorized insurer 获授权保险人；获认可承保人
7rw}q~CE5 authorized investment 特准投资项目
7Co
}4 authorized person 获授权人
{ aqce g authorized representative 获授权代表
( ?3 )l authorized share capital 法定股本
&EYO[~D06 automated quotation system 自动报价系统
?*zRM?* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|d?0ZA:z 自动交易系统〔香港期货交易所有限公司〕
{x4 0W0 automatic adjustment mechanism 自动调整机制
m*tmmP4R automatic adjustment system 自动调整系统
,~`R{,N` Automatic Clearing House 自动票据交换所
g!(j.xe automatic exchange rates accumulation system 自动化汇率累集系统
ZMQSy7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
DJr{;t$7~ automatic teller machine [ATM] 自动柜员机
!U>711$ autopay 自动转帐
;?"2sS!AHQ available assets 可用资产
3N|,c]| available fiscal reserve 现存财政储备
/!rH DcR available profit 可用利润
c~[L ;_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ZP61 T*n average 平均；平均数；海损
' :lADUt average basic salary 平均基本薪金
MYFRrcu; average consumer expenditure 平均消费开支；一般消费开支
R R<92R average cost 平均成本
m{gx\a.5 average cost of land production 增辟土地平均成本
% zHs h average daily turnover 平均每日成交额
-bdF= average daily wage rate 平均每日工资率
_"6{Rb53v= average expenditure pattern 平均开支模式
:jKD M average growth rate 平均增长率
pi[:"}m]/P average net fixed assets 固定资产平均净值
/xj^TyWM average of relatives 相对价格平均数
SsiAyQ|Ma average price 平均价格
Z6 \OkD average propensity to consume 平均消费倾向；一般消费倾向
T},Nqt< average propensity to save 平均储蓄倾向；一般储蓄倾向
OV8Y)%t" average rate 平均率
q$7WZ+Y\ average revenue 平均收入；平均收益
^\ Gaf 5{ average stock 平均库存；平均存货
48nZ
H=(Eh average yearly rent 平均年租
z@iu$DZ avoidance of double taxation 避免双重课税
xH! {;i avoidance of tax 避税
