A:
e/F=5_Io A share Ａ股；甲类股份
xQ7>u -^ abatement of tax 减税；减扣免税额
SS@# $t: ABN AMRO Bank N.V. 荷兰银行
#ra:^9;Es: above-the-line expenditure 线上项目支出；经常预算支出
AXz'=T}{ above-the-line receipt 线上项目收入；经常预算收入
HDA!;&NRS ABSA Asia Limited 南非联合亚洲有限公司
B]InOlc47 absolute change 绝对数值变更
&FI PEe #n absolute expenditure 实际开支
^0A'XCULG absolute guideline figure 绝对准则数字
mTYEK4} absolute interest 绝对权益
r/+ <_3 absolute order of discharge 绝对破产解除令
(?I8/KYR absolute profit margin 绝对利润幅度
#U(dle T8 absolute value 实值；绝对值
6
}qNH29 absolutely vested interest 绝对既得权益
)DfmO absorbed cost 已吸收成本；已分摊成本
N
0& h 5 absorption 吸收；分摊；合并
C -m
OtI absorption rate 吸收率；摊配率；分摊率
6#KRI%adw` ACB Finance Limited 亚洲商业财务有限公司
2\lUaC#E acceptable form of reciprocity 合理的互惠条件
RBJgQ<j8 acceptable rate 适当利率；适当汇率
'1|r+(q|2 acceptance agreement 承兑协议
4U~[ 8U}g acceptance for honour 参加承兑
4=>/x90y acceptor 承兑人；接受人；受票人
C B=H1+ acceptor for honour 参加承兑人
r 2qxi' accident insurance 意外保险
o AA%pZ@ Accident Insurance Association of Hong Kong 香港意外保险公会
dBX%/ accident insurance scheme 意外保险计划
I(bH.{1n7 accident year basis 意外年度基准
I /_`/mQ accommodation 通融；贷款
-? &wD["y accommodation bill 通融票据；空头票据
UP 75}h9 accommodation party 汇票代发人
73rr">
9#0 account balance 帐户余额；帐户结余
W$v5o9\Px account book 帐簿
uRh`q nL account collected in advance 预收款项
0^5SL/2 account current book 往来帐簿
`\(Fax account of after-acquired property 事后取得的财产报告
7?qRY9Qu account of defaulter 拖欠帐目
[>oq~[e)? account payable 应付帐款
89U<9j account payee only [A/C payee only] 只可转帐；存入收款人帐户
P+wV.pF| account receivable 应收帐款
Wb68" )$ account receivable report 应收帐款报表
}.$oZo9J account statement 结单；帐单；会计财务报表
}rxFX account title 帐户名称；会计科目
|/Am\tk#13 accountant's report 会计师报告
|Xlc2?e Accountant's Report Rules 会计师报告规则
@w[WG:-+ accounting and auditing procedure 会计与审计程序；会计与核数程序
_h MMm6a| Accounting Arrangements 《会计安排》
qi.|oL9p accounting basis 会计基础
; mu9;ixZ accounting by Official Receiver 破产管理署署长呈交的帐目
cx&jnF#$ Accounting Circular 《会计通告》
Gyw@+(l accounting class 会计类别
`QC{}Oo^ accounting date 记帐日期；会计结算日期
n1a;vE{! accounting for money 款项核算
~*ZB2 Accounting Officer 会计主任
L8Z[Ly+_ accounting period 会计报告期；会计期
8tK 8|t5+ accounting policy 会计政策；会计方针
L/1?PM accounting practice 会计惯例
89Svx5S accounting principle 会计准则
k
9 R_27F accounting record 会计记录
S92'\2 accounting report 会计报告
Bi ]`e_(} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8G?'F${` Accounting Society of China 中国会计学会
68kxw1xY accounting statement 会计报表
&^8 >Kd8 accounting system 会计制度；会计系统
#%il+3J accounting transaction 会计事项；帐务交易
]m{;yOQdsC accounting treatment 会计处理
r3mB"("Z' accounting year 会计年度
tV9BVs N accretion 增值；添加
$Ud -aRlD accrual 应计项目；应累算数目
@ZK#Y){ accrual basis 应计制；权责发生制
$M@SZknm accrual basis accounting 应计制会计；权责发生制会计
p)(mF"\8= accrue 应累算；应计
.[? E1w e accrued benefit 应累算利益
FZ6.<wN accrued charges 应计费用
:=UiE DN@ accrued cumulative preference share dividend 应累算的累积优先股股息
Psp3~Kg accrued expenses 应累算费用
) **k3u
t4 accrued interest payable 应付利息；应计未付利息
!Ui3 } accrued interest receivable 应收利息；应计未收利息
_Z~w pO}/ accrued right 累算权益
f9cS^v_: accruing profit 应累算的利润
\O/EY& accumulated fiscal reserve 累积财政储备
E<1^i;F accumulated profit 累积利润；滚存溢利
c BQ|m A accumulated reserve 累积储备
k Zs accumulation of surplus income 累积收益盈余
?>N82#9Q acquired assets 既得资产
?"$W=*P\o acquisition 收购；购置；取得
4d)w2t?H% acquisition cost 购置成本
;``*]tY$ acquisition expenses 购置费用
y/K% F,WMf acquisition of 100% interest 收购全部股权
@] 1E ~ acquisition of control 取得控制权
V jS %!P acquisition of fixed assets 购置固定资产
JUok@6 acquisition of shell “买壳”
^)m]j`}IGb acquisition price 收购价
@#c(4}^ <w act of God 天灾
f#pT6 acting partner 执事合伙人
w;vp X> active market 买卖活跃的市场；交投畅旺的市场；旺市
Ash"D~ active partner 积极参与的合伙人
r*C:)z .} active trading 交投活跃
Q*+@"tk< actual circulation 实际流通
E
j@M\ actual cost 实际成本
s1<_=sfnT actual expenditure 实际开支；实际支出
y%Ui)UMnw] actual income 实际入息；实际收入；实际收益
s03 DL actual market 现货市场
7uFM)b@.P actual price 现货价；实际价格
R XkE"H{ actual profit 实际利润
[aU#"k)M actual quotation 实盘；实际价位；实际报价
8XD9fB^ actual year basis 按实际年度计算
Z'6
o$Xv actuals 实货
#\"8sY,j actuarial investigation 精算调查
Y.sf^} actuarial principle 精算原则
Un c;@=c actuarial report 精算师报告
L`cc2.F Actuarial Society of Hong Kong 香港精算学会
7=N=J<]pl actuarial valuation 精算师估值
^QTl (L actuary 精算师
ICo_O]
Ke ad referendum agreement 暂定协议；有待覆核的协定
={ c=8G8T ad valorem duty 从价税；按值征税
XL_X0(AKf ad valorem duty system 从价税制
])!|b2:s3 ad valorem fee 从价费
u`$,S& Er ad valorem tariff 从价关税
%?J\P@ additional allowance 额外免税额
2/RK
pl & additional amount for unexpired risk 未过期风险的额外款额
e<dFvMO additional assessable profit 补加应评税利润
G'q7@d {' additional assessment 补加评税
]^Z7w`=%5 additional commitment 额外承担
\K9 XG/XIx additional commitment vote 额外承担拨款
N c
F additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PQ. xmg2 additional dependent parent allowance 供养父母额外免税额
"? Wwc d \ additional provision 额外拨款
AGQCk*dm additional stamp duty 附加印花税
,Ej2]iO\7 additional tax 补加税罚款；补加税款
%}j.6'`{
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
d i]z adjudged bankrupt 被裁定破产
r.**
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3Zs|arde2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
zL5 r 8mD3 adjudication of bankruptcy 裁定破产；宣告破产
ndT:,"s adjudication of insolvency 裁定无力偿还债务
M.zS + adjusted actual 经调整的实数；调整后的实数
;'!U/N;- adjusted current assets 经调整的流动资产；调整后的流动资产
SE)_5|k* adjusted figure 经调整的数字；调整后的数额
=H.l/'/Z adjusted liabilities 经调整的负债；调整后的负债
{ cnya* adjusted loss 经调整的亏损；调整后的亏损
38b%km# 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
2/sD#v C adjusted profit 经调整的利润；调整后的利润
Bs = V-0 adjusted surplus 经调整的盈余额；调整后的盈余额
m=Y9s B adjusted value 经调整的价值；调整后的价值
[Tby+ p C adjustment 调整；修订；理算〔保险〕
h`Vb#5 ik adjustment centre 调剂中心
GeWB "(t adjustment lag 调整过程的时间差距；调整时差
E)3B)(@&P adjustment mechanism 调整机制
PvBx<i}A adjustment of loss 亏损调整
}] >[FW adjustment process 调整过程；调整程序
18z{d9'F adjustment range 调整幅度
,RKBGOz?f administered exchange rate 受管制汇率
l <<0:~+q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QbP
W_)N administration expenses 行政费用
w-FZ`OA`D administration fee 手续费；行政费
g2L administration in bankruptcy 破产管理
AT}}RE@vq administration order 遗产管理令
5Qd |R administrator 管理人；遗产管理人
M(HU^?B{' administrator of the estate 遗产管理人
yBE1mA:x7: admission of debt 债项承认书
f)H6 n l7r admission of proof 接纳债权证明
okoD26tK advance 放贷款项；垫付款项；预支款项；预付款项
ji? 0;2Y advance account 暂支帐目；预付款帐户
-Cd4yWkO advance compensation 预付补偿金
Yd~K\tX :n advance from shareholder 股东垫款
25BW/23}e advance pending reimbursement 预支以待日后付还
Q 2cF++Q1 advanced economy 先进经济体系
B)O=wx advancement 预付；预付财产
NoO>CjeFb advances warrant 垫款令
I.r &; advancing 贷出
iC?s`c0B adverse balance 逆差
T#6'] D adverse exchange 逆汇
q#LwM]<.@> advertisement addressed to shareholders 在报章刊登的致股东通告
7s; <5xc advice for collection 托收通知书
D$q "k" advice of drawing 提款通知书；汇票通知书
Y;6<AIx> advice of payment 付款通知
#QXv[%k Advisory Committee [Securities and Futures Commission]
Wg[?i C*~ 谘询委员会〔证券及期货事务监察委员会〕
g9}u 6q Advisory Committee on Diversification 经济多元化谘询委员会
OOQf a#~k affidavit 誓章；遗产申报誓章
au9r)]p- affidavit of no receipt 述明无收款的誓章
>aW|W!. affiliate 联号；联营公司；附属公司
{R
`IA|T#k affiliated company 附属公司；联号；联营公司
/ _@S*=T5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nL5Gr:SLo affordability 负担能力
7 {RI`Er` African Development Bank [AfDB] 非洲开发银行
Ev0GAc1 after-acquired property 事后取得的财产
p^Ca-+R3 after-hours dealing 市后交易
Msn)jh after-tax profit 税后盈利；税后利润；税后溢利
fKOm\R47 agency agreement 代理协议
gGw6c" FRQ agency expenses 代理机构的开支
H$KE*Wwq agency fee 代理费
8A"[n>931 Agency Law 《代理法》
DBAJkBs agent 代理人；承销人
< /t_<I0{ agent of company 公司代理人
1 iS9f~ agent's fee 代理人费；经纪费
`]\4yTd aggregate 总计；总数；总体数字
'G>E jh@t aggregate amount 总款额；总额
x5v^@_:
jr aggregate assets and liabilities 总体资产与负债
*h1Z qb aggregate at constant price 按固定价格计算的总体数字
WGN [ `D" aggregate demand 总需求
pu=T
pSZ aggregate gross position 总持仓量
%56pP"w aggregate limit 总限额
Odxq ]HlbO aggregate of salaries tax 合计薪俸税
%\_I%
yF aggregate performance 总体表现；总体业绩
cE 8vSQ% aggregate supply 总体供应
L$zT`1Hy aggregate surplus 总盈余
W=5+k0Q aggregate total 整体总额
JmrQDO_( aggregate value 总值；合计价值
&UP@Sr0D7 aggregated basis 合计基准
B7nMy oj
aggregated net chargeable income 合计应课税入息实额
%2^C aggregation 合并计算；合计；总和
5IW^^<kiu aggregation of incomes of husband and wife 夫妇入息合并计算
"M
v%M2'c aggregation of property 财产的总和
_t6 siB_u agio 差价；贴水
THJ KuWy 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》
c x|[P6d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
TSdjX]Kf 《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》
-?e~dLu Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cNw<k&w6F 《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》
PtO-%I<N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G\Hck=P[$3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Tr)a6Cf agreement for a settlement 授产协议
(6 u<w#u agreement for assignment 转让协议
v!t*Ng agreement for sale 售卖协议；买卖协议
|o~FKy1'z\ agreement for sale and purchase 买卖协议
e~$MIHBY] agreement for the payment of interest 支付利息协议
$^I uE0. agreement for the repayment of money 还款协议
H|0B*i@ 81 agreement of reinsurance 再保险协议
<E$P Agricultural Bank of China 中国农业银行
o%h\55 S air passenger departure tax 飞机乘客离境税
B5#a
4G. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UL ; d H airport tax 机场税
@_ Aqk{3 alcohol duty 酒精税
^4Tr
@g#]" alienation 让与；让渡；转让
}CsUZ&* & alimony 生活费；赡养费
5U|f"3&8 All Ordinaries Index [AOI] 所有普通股指数
ij r *_= all risks 全险；综合险
[4kx59J3b All Sales Record for Stock Market 《股票市场成交报告》
:|<D(YA Allied Capital Resources Limited 新联财务有限公司
lcJ`OLG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ll1?I8}5| allocation letter 拨款信件
?8-e@/E#x allocation of fund 分配款项；预留款项
&
?/h5< allocation of profit 利润分配；溢利分配
9V zk:zOT allocation warrant 拨款令
;PaB 5TT( allotment 分配；配股
TmKO/N@} allotment notice 股份配售通知；配股通知
BS*cG>T allotment of shares 股份分配
#Vv*2Mc allowable 可获宽免；免税的
o1Mb HBb allowable business loss 可扣除的营业亏损
?Y
) Qy, allowable expenses 可扣税的支出
< t>N(e allowance 免税额；津贴；备抵；准备金
^>GL <1
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<^R\N# allowance for depreciation by wear and tear 耗损折旧免税额
;Bc f~[ErM allowance for funeral expenses 殡殓费的免税额
(z2)<_bXJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)pr pG ! allowance for repairs and outgoings 修葺及支出方面的免税额
GK95=?f~8; allowance to debtor 给债务人的津贴
}w8h^(+B alteration of capital 资本更改
}O2hhh_ alternate trustee 候补受托人
O~{Zs\u9 amalgamation 合并
4 E 4o=Z|K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
> m}.}g8 ambit of charges 征税范围；收费范围
7*'_& 0 amended valuation 经修订的估值
:b=`sUn<X+ American Commodities Exchange 美国商品交易所
s7FqE>#c0 American Express Bank Limited 美国运通银行
n+zXt? {u American Stock Exchange 美国证券交易所
TnM}|~V amortization 摊销
+/\.%S/ amount due from banks 存放银行同业的款项
=!U{vT amount due from banks abroad 存放海外银行同业的款项
V QPq+78 amount due from holding companies 控股公司欠款
w#Nn(!VR amount due from local banks 存放本港银行同业的款项
4ms hB amount due to banks 银行同业的存款
+ ;Cq>1x, amount due to banks abroad 海外银行同业的存款
&HFMF)NA amount due to holding companies 控股公司存款
#%k5s?cP@ amount due to local banks 本港银行同业的存款
t=XiSj\n amount due to outport banks 外埠银行同业的存款
l3-Ksw U amount for note issue 发行纸币的款额
LrF'Hd=O amount of bond 担保契据的款额
'(2G qX! amount of consideration 代价款额
|+!Jr_ By amount of contribution 供款数额
4DuZF
-y amount of indebtedness 负债款额
En5Bsz ! amount of principal of the loan 贷款本金额
m|24)%Vj;= amount of rates chargeable 应征差饷数额
t~5>PS amount of share capital 股本额
xg'0YZ\t amount of sums assured 承保款额
S31 :} amount of variation 变动幅度
+R2 amount of vote 拨款数额
EoQ.d|:g amount payable 应付款额
of+$TKQNpN amount receivable 应收款额
k B2+ Tr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5? c4aAn analysis 分析
&\0LR?Nh ancillary risk 附属风险
a2dF(H
annual account 周年帐目；周年帐目报表；年度决算；年结
.4_ ~ku annual accounting date 年结日期
g'pE z annual allowance 每年免税额；年积金；年度津贴；年津
=C`v+NPM)| annual balance 年度余额
rZJp>Q)s annual disposable income 每年可动用收入
G9E?
annual estimates 周年预算
E'MMhl o annual fee 年费
M/UJb1< annual general meeting 周年大会
LYWQqxB annual growth rate 年增率；每年增长率
p@cPm8L3 annual long-term supplement 长期个案每年补助金
M_9|YjwS annual pensionable emolument 可供计算退休金的年薪
Kwh3SU=L} annual report 年报
(5km]`7z Annual Report on the Consumer Price Index 《消费物价指数年报》
aEZl ICpU7 annual return 周年报表；周年申报表；每年报税表格
A ba6/ Annual Return Rules 《周年报表规则》
YXV![gw0 annual review of consumer prices 每年消费物价回顾
K<|b>PI.s annual roll-forward basis 逐年延展方式
),M8W15 annual salary 年薪
E8%O+x} annual statement 年度报表；年度决算表
_$cQAH0 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
qmxkmO+Qur annuitant 年金受益人
-|f9~(t annuity 年金
HkEp}R annuity contract 年金合约
vf5[x!4 annuity on human life 人寿年金
Em4TEv antecedent debt 先前的债项
= @3Qsd ante-dated cheque 倒填日期支票
W!IK>IW" anticipated expenditure 预期开支
} k5pfz anticipated net profit 预期纯利
ld9 zO q anticipated revenue 预期收入
.YS[Md{
anti-inflation measure 反通货膨胀措施
O~ qB anti-inflationary stance 反通货膨胀立场
rzqCQZHL5 apparent deficit 表面赤字
vja^ O
apparent financial solvency 表面偿债能力
CZ]+B8Pl(x apparent partner 表面合伙人
/3Se*"u application for personal assessment 个人入息课税申请书
xg3 G application of fund 资金应用
$ #t&W& application to release as liquidator and to destruct the books of accounts and documents
z2"2Xqy<U 申请免除清盘人职务及毁灭帐簿与文件
R?l>Vr appointed actuary 委任精算师
$Q47>/CUc^ appointed auditor 委任核数师；委任审计师
/8Vh G|Wb appointed trustee 委任的受托人
!*CL>}-, appointer 委任人
0CTI=<; apportioned pro rata 按比例分摊
DCw ldkdJN apportionment 分配；分摊
VaX>tUW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c?IIaj ! apportionment formula 分摊方程式
c!kbHZ<Z apportionment of estate duty 遗产税的分摊
ty-4yK# appraisal 估价；评估
4{fi=BA appreciable growth 可观增长
#lJF$ appreciable impact 显着影响
P_b00",S appreciable increase 可观增长
g1&GX(4[ appreciation 增值；升值
w5~<jw%> appreciation against other currencies 相对其他货币升值
(q
+Q.Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Qz <v. _ appreciation tax 增值税
oO= 6Kd+T appropriation 拨款；拨用；拨付
WBC' ~ h<@ appropriation account 拨款帐目
yP-.8[; Appropriation Bill 拨款法案
$]Fe9E? appropriation-in-aid system 补助拨款办法
jq}5(*k approved assets 核准资产
={z YcVI approved basket stock 认可一篮子证券
>aa-ix
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[$] JvF approved charitable donation 认可慈善捐款
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#TS approved charitable institution 认可慈善机构
N k^#Sa? approved currency 核准货币；认可货币
u !g <y approved estimates 核准预算
VK $+Nm) approved estimates of expenditure 核准开支预算
0 'L+9T5 approved overseas insurer 核准海外保险人
i(U*<1y approved overseas trust company 核准海外信托公司
rRsLl/d approved pooled investment fund 核准汇集投资基金
u_:"
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0Q>Yoa
11 approved provision 核准拨款
h V=)T^Q approved redeemable share 核准可赎回股份
:k(aH U a approved regional stock 认可地区性证券
["@K~my~D* approved retirement scheme 认可退休金计划
lHP[WO
approved subordinated loan 核准附属贷款
"G4{;!0C arbitrage 套戥；套汇；套利
"J[Cr m arbitrageur 套戥者；套汇者
,Zs-<e" arbitrary amount 临时款项
oq0G@ arrangement 措施；安排；协定
0eUsvzz 15 arrears 欠款
B}*xrPj arrears of pay 欠付薪酬
?]sj! 7 arrears of revenue 逾期未收税款；逾期未收的帐项
e%UFY-2 articles of association 组织章程；组织细则；组织章程细则
W6wgX0H Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>L=l{F6
p ascertainment of profit 确定利润
F'`L~!F "Asia Clear" “亚洲结算系统”
d]a*)m& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g{a_ {P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(?J&A r0 Asian Development Fund [ADF] 亚洲发展基金
FQ O6w' Asian dollar bond 亚洲美元债券
E@[`y:P Asian dollar market 亚洲美元市场
eb+[=nmP Asian dollar rate 亚洲美元利率
Jh }3AoD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nwV\ [E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%X#Wc:b asked price 沽盘；喊价；索价；卖方报价
[>6:xGSe9X assessable income 应评税入息
'z+8;g.ekO assessable loss 应评税亏损
Ng;E]2 " assessable profit 应评税利润
W%Ky#!\- assessable value 应评税值
.;$/nz6vk assessed profit 估定利润
j_ :4_zdBy assessed value 经评估价值
Iy`Zh@"~ assessment 评税；评定；估价；评税单
3 YRhqp"E assessment number 评税编号；估价编号
gv< 9XYByt assessment of additional tax 补加税评税
=\_MJ? A$ assessment of performance 业绩评估；实绩评价
G]5'U"c j3 Assessor 评税主任
U24?+/5D] asset price bubbles 资产价格泡沫
xT =|Uc0 asset-backed securities 具资产保证的证券
w3yI ;P assets accretion 资产增值
4pA(.<#A assets and liabilities 资产与负债
\Dr@n^hk@[ assets betterment statement 资产递增表；资产改进表
lf W xdi assets lending 实物放款；有抵押贷款
*[_?4*F assets of the company passing on the death 死者去世时转移的公司资产
<$7*yV assets pledged as security for liabilities 用作负债抵押的资产
9~u1fk { assets portfolio 资产投资组合
!@ bN assets price 资产价格
yQCfn1a) assets quality 资产质素
@^%z h assets realization 资产变现
6' ?Y ]K assets refinancing arrangement 资产再集资安排
(5'qEi ea assets securitization 资产证券化
4 d6F4G4U assets situated outside Hong Kong 在香港以外地方的资产
= u73AM} assets stripping 削减资产；拆卖资产
ZEHz/Y% assets value 资产值
7G2TT a assignee 承让人
l} h<2 assignment 转让；转让书；转让契
YMJjO0 assignment of interest 权益转让
i mJ{wF assignment of letters patent and trade mark 专利证书及商标转让
mDj:w#q assignment of property 物业转让；物业转让书
dr:)+R assignment right 转让权
V &NOp assignor 转让人
^$yr-p%- associate 有联系的人；有关连人士；相联者；合伙人；联系人
G?8,&jP~T Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PsLuyGR.< associate member 附属会员
})s s. associated body corporate 相联法人团体
J}<k`af associated company 相联公司；联属公司
.cle^P associated corporation 相联法团
)LH nDx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3!ulBiMh 公认会计师公会〔英国〕
eK3J9 ;X Association of Futures Exchange Brokers 香港期货经纪协会
Ok
O;V6` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
HtS:'~DYo association of underwriters 承保人组织
1Lc Q*d assumption of control 接管
ggX '`bK assurance 担保；保险；转易；转易书
'&s:,o-p assurance of interest 权益的转易
9j9A'Y9( at 19XX price 按一九ＸＸ年价格计算
rWSw1(sAA at a discount 按赔价计算；按贴水价格计算；打折扣
VU)ywI s at a premium 按溢价计算；按升水价格计算
>#c]rk: at call 通知付款；按通知
,/JrQWgD at constant market price 按固定市价计算
a oMQ_@0 at constant price 按固定价格计算
b6oPnP_3P at cost 按成本计算
v ,1.n{!; at current market price 按当时市价计算；按现时市价计算
:E'38~ at current price 按当时价格计算；按现时价格计算
\+S~N:@><k at factor cost 按要素成本计算；按生产要素成本计算
}%_x T at money-of-the-day price 按付款当日价格计算
?u 9)
GJO[ at or better 按指定或较佳价位〔买卖指令〕
t</Kel|D at par 按面值计算；平价
"S)4Cjk at sight 见票即付
(q3(bH~T) at the close 按收市盘
f{5)yZ`J* at the opening 按开市盘
N.BD]_C attestation 见证；见证条款
i>0I '~V at-the-money option 平价期权
T 4qbyui{ attorney 受权人；受托代表人
ugucq} ,[ attornment 新拥有人承认书
)Q(tryiSi attributable profit 可归属利润
0B1*N_.L@ attributable share value 可归属股份价值
Qh)@-r3 Auckland Stock Exchange 奥克兰证券交易所
0>E cm# auction 拍卖
<;SMczR auctioneer 拍卖商
Alh%Z\ audit 审计；核数
3vmLftZE} Audit Commission 审计署
$ShL^ g@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
JT l
37j 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
,Ea.t s> audit review 帐目审查
0qZ{:}`3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t'0r4&\ audited account 审计帐目；经审计的帐目
j[) i>Qw audited annual account 经审计的周年帐目
z`5+BL,|ND audited balance sheet 经审计的资产负债表
I+8m1 * auditor 核数师；核数主任；审计师
QTK \" auditor's certificate 核数师证明书；审计师证明书
> RE&>T^8 auditor's report 核数师报告；审计师报告
r 'pFHX Aussie bond 澳元债券
_W tSZmW? austerity budget 紧缩预算
t`H^!
b Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'_@=9 \< Australia All Ordinaries Index 澳洲所有普通股票指数
5K{(V^8 8F Australian Dollar [AUD] 澳元
kB"S h_:m Australian Options Market 澳大利亚期权市场
g8!!:fdu Australian Securities Commission 澳洲证券事务监察委员会
QBY7ZT05Gt Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d *8 c ,x Australian Stock Exchange 澳大利亚证券交易所
kn`KU.J. Austrian Schilling [ATS] 奥地利先令
>x&$lT{OY authentication 认证；鉴证
x\ ;`x$3t authority to purchase 委托购买证；委购书
HC}D<FX | authorization 认可；核准；授权；授权书
^/mQo`[G authorization by direction 指示授权
C[? itk ! authorization by instruction 指令授权
@+B
.<@V authorization by warrant 令状授权
[,|KVc=&H authorization of unit trust 单位信托的认可
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sXi6^ authorized agent 指定代理人
U -X authorized capital 法定资本
S1E2E 3 authorized clerk 出市员
3 +BPqhzf authorized dealer 认可交易商
qmOGsj`# authorized financial institution 认可财务机构
=<O{ authorized fund 认可基金
6i%LM`8GEk authorized fund house 获授权的基金公司；认可基金公司
a%Cq?HZ7 authorized institution 认可机构
/ D#vs9S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
24 1YJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@ l>\vs< authorized insurer 获授权保险人；获认可承保人
M+)%gnq`u authorized investment 特准投资项目
QH~/UnV authorized person 获授权人
$:/y5zi authorized representative 获授权代表
6SlE>b9tA authorized share capital 法定股本
NQ@ EZo J automated quotation system 自动报价系统
T?^AllUZQR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
nLQ
3s3@1> 自动交易系统〔香港期货交易所有限公司〕
X&
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o1y automatic adjustment mechanism 自动调整机制
z=BX-) automatic adjustment system 自动调整系统
i
LK8Wnrq Automatic Clearing House 自动票据交换所
1S0Hc5vw automatic exchange rates accumulation system 自动化汇率累集系统
J0mY=vX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w0^( jMQe^ automatic teller machine [ATM] 自动柜员机
*G>V`||RW autopay 自动转帐
Qf7]t-Kp available assets 可用资产
`S{< $:D available fiscal reserve 现存财政储备
burEo.= available profit 可用利润
q,$UKg#i Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.'5yFBS average 平均；平均数；海损
2~ Gcoda average basic salary 平均基本薪金
8X5;)h average consumer expenditure 平均消费开支；一般消费开支
dGP*bMCT average cost 平均成本
Q3wD6!'&m average cost of land production 增辟土地平均成本
C<6u} czA average daily turnover 平均每日成交额
>:Xzv average daily wage rate 平均每日工资率
/$&~ 0pk average expenditure pattern 平均开支模式
cJj0`@0f average growth rate 平均增长率
)'DFDrY average net fixed assets 固定资产平均净值
!ssE >bDa average of relatives 相对价格平均数
Y?ZTl762 average price 平均价格
n?! .r
c average propensity to consume 平均消费倾向；一般消费倾向
')Ozz<{ average propensity to save 平均储蓄倾向；一般储蓄倾向
u0w2v+ average rate 平均率
7$,["cJX average revenue 平均收入；平均收益
L>xc g V7 average stock 平均库存；平均存货
[UR+G8X21m average yearly rent 平均年租
5}e-\:J >B avoidance of double taxation 避免双重课税
CH`4FR.- avoidance of tax 避税
