A:
{E~Xd A share Ａ股；甲类股份
5z Kqb abatement of tax 减税；减扣免税额
@$c!/ ABN AMRO Bank N.V. 荷兰银行
@Z q[e
above-the-line expenditure 线上项目支出；经常预算支出
G\ ex^&M above-the-line receipt 线上项目收入；经常预算收入
x[x(y{&~ ABSA Asia Limited 南非联合亚洲有限公司
u{Ak:0G7 absolute change 绝对数值变更
l `R KqT+ absolute expenditure 实际开支
/NU103F yt absolute guideline figure 绝对准则数字
ke]Yfwk absolute interest 绝对权益
V&iS~V 0. absolute order of discharge 绝对破产解除令
wDKELQ(y H absolute profit margin 绝对利润幅度
>vAN(3Idu absolute value 实值；绝对值
0X>T+A[E absolutely vested interest 绝对既得权益
u Y]0dyI absorbed cost 已吸收成本；已分摊成本
|'$ l7 absorption 吸收；分摊；合并
?oKL &I@ absorption rate 吸收率；摊配率；分摊率
R5kH0{zM ACB Finance Limited 亚洲商业财务有限公司
2M&$Wu u.q acceptable form of reciprocity 合理的互惠条件
95L y Yg acceptable rate 适当利率；适当汇率
\0&SI1Yp acceptance agreement 承兑协议
jT-<IJh!o acceptance for honour 参加承兑
RB;BQoGX acceptor 承兑人；接受人；受票人
o(fy d)t acceptor for honour 参加承兑人
fEwifSp. accident insurance 意外保险
=$&&[& Accident Insurance Association of Hong Kong 香港意外保险公会
qrE0H accident insurance scheme 意外保险计划
!i Jipe5 accident year basis 意外年度基准
)4m_A p\ accommodation 通融；贷款
.&|L|q} accommodation bill 通融票据；空头票据
WFDCPQ@ accommodation party 汇票代发人
7&|6KN}c account balance 帐户余额；帐户结余
<u0,Fp account book 帐簿
eGvOA\y: account collected in advance 预收款项
:tbd,Uo account current book 往来帐簿
2(+P[( N1, account of after-acquired property 事后取得的财产报告
r6
}_H?j account of defaulter 拖欠帐目
h.}u?{ account payable 应付帐款
~OCZz $qA account payee only [A/C payee only] 只可转帐；存入收款人帐户
H+x#gK2l account receivable 应收帐款
cmDT
+$s account receivable report 应收帐款报表
+`}o,z/^ account statement 结单；帐单；会计财务报表
D/: 3R ZF account title 帐户名称；会计科目
%*K;np-q{ accountant's report 会计师报告
1tGgDbJU Accountant's Report Rules 会计师报告规则
MI*Sq\-i accounting and auditing procedure 会计与审计程序；会计与核数程序
_Zy T 3P& Accounting Arrangements 《会计安排》
u"Y]P* [k accounting basis 会计基础
Nfaf;;J} accounting by Official Receiver 破产管理署署长呈交的帐目
[K:2 9N9~4 Accounting Circular 《会计通告》
=:~(m accounting class 会计类别
N|Habua<Xw accounting date 记帐日期；会计结算日期
DFy1 bg accounting for money 款项核算
&,MFB Accounting Officer 会计主任
m\-PU z&C accounting period 会计报告期；会计期
s)w 9% accounting policy 会计政策；会计方针
X<euD 9? accounting practice 会计惯例
mb{q(WEPP accounting principle 会计准则
"~\ *If accounting record 会计记录
N RSU+D-z accounting report 会计报告
P
}Te"Y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p6 [ (81 Accounting Society of China 中国会计学会
-;Uj |^ accounting statement 会计报表
1`l;xw1W accounting system 会计制度；会计系统
D#0O[F@l## accounting transaction 会计事项；帐务交易
h<N RE0- accounting treatment 会计处理
<\aU"_D accounting year 会计年度
;?~
9hN! accretion 增值；添加
'[ 0YIn accrual 应计项目；应累算数目
(B}+h accrual basis 应计制；权责发生制
9g]M4*?C9P accrual basis accounting 应计制会计；权责发生制会计
1<,/
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lT ,+bU accrued benefit 应累算利益
>r}Vf9 5[N accrued charges 应计费用
mH\@Qd F accrued cumulative preference share dividend 应累算的累积优先股股息
BS2?!;,8 accrued expenses 应累算费用
N!c
gN accrued interest payable 应付利息；应计未付利息
ChE_unw accrued interest receivable 应收利息；应计未收利息
vgThK9{m; accrued right 累算权益
8Q(8b@ZO, accruing profit 应累算的利润
hSMV&Cs accumulated fiscal reserve 累积财政储备
P
{H{UKs# accumulated profit 累积利润；滚存溢利
sfI N)jh accumulated reserve 累积储备
BX3lP v accumulation of surplus income 累积收益盈余
'9q6 aM/& acquired assets 既得资产
[cpNiw4e acquisition 收购；购置；取得
L|\Diap acquisition cost 购置成本
+)gB9DoK acquisition expenses 购置费用
'n4u-pM(nB acquisition of 100% interest 收购全部股权
I 7G,`h+H acquisition of control 取得控制权
xZ+]QDKC acquisition of fixed assets 购置固定资产
@O/,a7Tt acquisition of shell “买壳”
T|bZ9_?+2 acquisition price 收购价
\_U* t! act of God 天灾
C *rd;+1A acting partner 执事合伙人
<[h z?:G"$ active market 买卖活跃的市场；交投畅旺的市场；旺市
o^GC=Aca` active partner 积极参与的合伙人
1JeJxzv>C active trading 交投活跃
PA oX$q actual circulation 实际流通
o ,
LK[Q actual cost 实际成本
? OsS`)T actual expenditure 实际开支；实际支出
y x ;h actual income 实际入息；实际收入；实际收益
X4Xf2aXI actual market 现货市场
%h/! Y<% actual price 现货价；实际价格
MGybGbd actual profit 实际利润
@a(oB. i actual quotation 实盘；实际价位；实际报价
asz?p\k:bC actual year basis 按实际年度计算
}\Z5{OA actuals 实货
2 ~-( A actuarial investigation 精算调查
ikHOqJ-,m actuarial principle 精算原则
p( ?3
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m&Sp1=*Ejy Actuarial Society of Hong Kong 香港精算学会
@q)E=G1<o0 actuarial valuation 精算师估值
JIV8q HC actuary 精算师
XKSX#cia ad referendum agreement 暂定协议；有待覆核的协定
9p*-?kPb ad valorem duty 从价税；按值征税
xR}of" ad valorem duty system 从价税制
K)5;2lN,
ad valorem fee 从价费
fl)zQ cA ad valorem tariff 从价关税
N^J*!]| additional allowance 额外免税额
r/Dd& x additional amount for unexpired risk 未过期风险的额外款额
(}~ucI<~ additional assessable profit 补加应评税利润
x6e +7"#~ additional assessment 补加评税
%U?)?iZdL additional commitment 额外承担
P (;Mb{ additional commitment vote 额外承担拨款
]o*$h$? s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
) 4ncutb additional dependent parent allowance 供养父母额外免税额
O<X
)p`,` additional provision 额外拨款
P) 1 EA; additional stamp duty 附加印花税
HNMBXXf, B additional tax 补加税罚款；补加税款
6"%2,`Nu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\h#9 oPy adjudged bankrupt 被裁定破产
sHs g_6~ adjudicated bankrupt 裁定破产人
%wW'!p-< adjudication fee 裁定费；评定印花税额手续费；评估契据费
>'Hx1 ; adjudication of bankruptcy 裁定破产；宣告破产
|yv]Y/ = adjudication of insolvency 裁定无力偿还债务
c&e0OV\m adjusted actual 经调整的实数；调整后的实数
z2~8 7fv+ adjusted current assets 经调整的流动资产；调整后的流动资产
ZNL5({lv adjusted figure 经调整的数字；调整后的数额
s=U\_koyH adjusted liabilities 经调整的负债；调整后的负债
xJc.pvV Pw adjusted loss 经调整的亏损；调整后的亏损
[YE?OQ7# adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
FL &dv adjusted profit 经调整的利润；调整后的利润
TQ-K kH}y adjusted surplus 经调整的盈余额；调整后的盈余额
jL_5]pzJ adjusted value 经调整的价值；调整后的价值
a}yR p adjustment 调整；修订；理算〔保险〕
VDn:SGj5 adjustment centre 调剂中心
)7AM3 %z1? adjustment lag 调整过程的时间差距；调整时差
Efr3x{ j adjustment mechanism 调整机制
4 Py3I9 adjustment of loss 亏损调整
D|T R! adjustment process 调整过程；调整程序
b1 )\Zi adjustment range 调整幅度
v, 0<9! 'v administered exchange rate 受管制汇率
7d9Z/J@> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(hsZ administration expenses 行政费用
]]y[t|6 administration fee 手续费；行政费
PbN3;c3 administration in bankruptcy 破产管理
hBy*09Sv administration order 遗产管理令
,qu:< administrator 管理人；遗产管理人
s41adw > administrator of the estate 遗产管理人
]-Lruq# admission of debt 债项承认书
}!B. K^@) admission of proof 接纳债权证明
y5%5O xB advance 放贷款项；垫付款项；预支款项；预付款项
m1y `v" advance account 暂支帐目；预付款帐户
+{*)}[w{x advance compensation 预付补偿金
qc&jd advance from shareholder 股东垫款
4if\5 P:j advance pending reimbursement 预支以待日后付还
nx$bM( . advanced economy 先进经济体系
?Cc :) advancement 预付；预付财产
3 ):?ZCw7y advances warrant 垫款令
+7Rt {C, advancing 贷出
:D 4];d>1 adverse balance 逆差
8]]@S"ZM,\ adverse exchange 逆汇
O!
(85rp/ advertisement addressed to shareholders 在报章刊登的致股东通告
L!vWRwZwC advice for collection 托收通知书
~'{VaYk]v advice of drawing 提款通知书；汇票通知书
|*1xrM:v~ advice of payment 付款通知
r\RFDj Advisory Committee [Securities and Futures Commission]
>#?iO]). 谘询委员会〔证券及期货事务监察委员会〕
O m6Mmoqh Advisory Committee on Diversification 经济多元化谘询委员会
D 2$ ^ " affidavit 誓章；遗产申报誓章
5p{25N_t affidavit of no receipt 述明无收款的誓章
#G~wE*VR$ affiliate 联号；联营公司；附属公司
C *Xik9n affiliated company 附属公司；联号；联营公司
vX 1W@s affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ys%'#f affordability 负担能力
B!iFmkCy African Development Bank [AfDB] 非洲开发银行
FE}s#n_Pd after-acquired property 事后取得的财产
kwc*is after-hours dealing 市后交易
23k)X"5 after-tax profit 税后盈利；税后利润；税后溢利
oN ;-M-( agency agreement 代理协议
pU@YiwP"]x agency expenses 代理机构的开支
I ywiCMjH agency fee 代理费
V8T#NJ Agency Law 《代理法》
hpas'H>J agent 代理人；承销人
J@gm@ jLc agent of company 公司代理人
K4Y' B
o4 agent's fee 代理人费；经纪费
Z* Zc]hD aggregate 总计；总数；总体数字
0<3E aggregate amount 总款额；总额
8W@dtZ,d aggregate assets and liabilities 总体资产与负债
G
~A$jStm aggregate at constant price 按固定价格计算的总体数字
z6 a,0&;-L aggregate demand 总需求
bl`D+/V aggregate gross position 总持仓量
i)[kubM aggregate limit 总限额
YQx?*
g ZS aggregate of salaries tax 合计薪俸税
1]Lhk?4t aggregate performance 总体表现；总体业绩
BPh" .R J aggregate supply 总体供应
$8Ig&k|~8 aggregate surplus 总盈余
~;!BDL MC6 aggregate total 整体总额
V07VwVD aggregate value 总值；合计价值
Yfe'#MKfL aggregated basis 合计基准
P*7S3Td aggregated net chargeable income 合计应课税入息实额
dB@FI aggregation 合并计算；合计；总和
X0!Bs-W Fp aggregation of incomes of husband and wife 夫妇入息合并计算
Enu!u~1]F aggregation of property 财产的总和
'H!V54
\j agio 差价；贴水
pbPz$Y 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》
aU4R+.M7@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
brj[c>ID 《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》
aj?2jU~ Pq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ma1 ( EJ/ 《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》
~};]k } Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)=y. ^@UT@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q*Y 4m 8wY agreement for a settlement 授产协议
K[*h+YO agreement for assignment 转让协议
,}u,)7 agreement for sale 售卖协议；买卖协议
i},d[ agreement for sale and purchase 买卖协议
; 4l-M2 agreement for the payment of interest 支付利息协议
^u3*hl}YKy agreement for the repayment of money 还款协议
'frWu6]<
4 agreement of reinsurance 再保险协议
q ?(A!1(u Agricultural Bank of China 中国农业银行
R08&cd#$ air passenger departure tax 飞机乘客离境税
p?}f|mQS) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z1kBNOr airport tax 机场税
hr%U>U9 F alcohol duty 酒精税
) sRN!~ alienation 让与；让渡；转让
j{ )fC]8H alimony 生活费；赡养费
U&`6&$] All Ordinaries Index [AOI] 所有普通股指数
5[nmP95YK all risks 全险；综合险
Wux 0 RF& All Sales Record for Stock Market 《股票市场成交报告》
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Km_j Allied Capital Resources Limited 新联财务有限公司
:,jPNuOA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
' J2ewW5 allocation letter 拨款信件
o1Ne +J t allocation of fund 分配款项；预留款项
,tau 9>! allocation of profit 利润分配；溢利分配
ix:2Z- allocation warrant 拨款令
ES^NBI j5P allotment 分配；配股
E N)Yo Vk allotment notice 股份配售通知；配股通知
dJloH)uJZ> allotment of shares 股份分配
$|rCrak; allowable 可获宽免；免税的
={\![{L allowable business loss 可扣除的营业亏损
_cR6ik zW( allowable expenses 可扣税的支出
NS
h%t+XU] allowance 免税额；津贴；备抵；准备金
?0 HR(N(z! allowance for debts 债项的免税额
P a3{ Ds allowance for depreciation by wear and tear 耗损折旧免税额
L7X7Zt8% allowance for funeral expenses 殡殓费的免税额
0K&_D) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e jP,29 allowance for repairs and outgoings 修葺及支出方面的免税额
BHEs+ e0 allowance to debtor 给债务人的津贴
xT:qe alteration of capital 资本更改
;& RUE alternate trustee 候补受托人
Rk}\)r\ amalgamation 合并
iK ohuZr ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]U_5\$ ambit of charges 征税范围；收费范围
p 7
, f6kG amended valuation 经修订的估值
3gC\{y!8 American Commodities Exchange 美国商品交易所
] gH
wfqx American Express Bank Limited 美国运通银行
TViBCed40 American Stock Exchange 美国证券交易所
{F<)z% ^ amortization 摊销
kZJt ~} amount due from banks 存放银行同业的款项
eH ;Wfs2f amount due from banks abroad 存放海外银行同业的款项
o^8*aH)I>Y amount due from holding companies 控股公司欠款
Jw2B&)k/ amount due from local banks 存放本港银行同业的款项
2r
%>]y amount due to banks 银行同业的存款
9
aY'0wa amount due to banks abroad 海外银行同业的存款
?$UH9T9) amount due to holding companies 控股公司存款
S 4;wa6 amount due to local banks 本港银行同业的存款
&,^mM'
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NKR aQ r amount for note issue 发行纸币的款额
c'"#q) amount of bond 担保契据的款额
qsD?dH i7 amount of consideration 代价款额
!>CE(;E>z amount of contribution 供款数额
W/b"a? wE{ amount of indebtedness 负债款额
s.f`.o amount of principal of the loan 贷款本金额
d&/^34g n amount of rates chargeable 应征差饷数额
>_rzT9gX& amount of share capital 股本额
` 52% XI amount of sums assured 承保款额
j kSc & amount of variation 变动幅度
5T~3$kuO amount of vote 拨款数额
s ;vWR^Ll amount payable 应付款额
7bctx_W&6 amount receivable 应收款额
x*NqA( r Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Su$18a"Bc analysis 分析
_Ngx$ ancillary risk 附属风险
> .a+: annual account 周年帐目；周年帐目报表；年度决算；年结
<E D8"~_ annual accounting date 年结日期
b\ kN_ annual allowance 每年免税额；年积金；年度津贴；年津
h =uiC&B annual balance 年度余额
Is4%}J!8 annual disposable income 每年可动用收入
:Tlf4y:/w annual estimates 周年预算
*>E I2HX annual fee 年费
AQE
eIFH annual general meeting 周年大会
Y'tq m &} annual growth rate 年增率；每年增长率
6XQ*:N/4al annual long-term supplement 长期个案每年补助金
W A tg annual pensionable emolument 可供计算退休金的年薪
j9{O0[v annual report 年报
Ask' ! Annual Report on the Consumer Price Index 《消费物价指数年报》
|z.Gh1GCy annual return 周年报表；周年申报表；每年报税表格
H+S~ bzz Annual Return Rules 《周年报表规则》
l[tY,Y:4qO annual review of consumer prices 每年消费物价回顾
Dm7Y#)%8 annual roll-forward basis 逐年延展方式
\;nD)<)J annual salary 年薪
6H(fk1E annual statement 年度报表；年度决算表
5F'%i;)oq 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
Yh}zt
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LEYWH% y annuity 年金
%1Vu=zCAW annuity contract 年金合约
v[0DE*p annuity on human life 人寿年金
_<Hb(z antecedent debt 先前的债项
Xjs21-t% ante-dated cheque 倒填日期支票
+ AE&GU anticipated expenditure 预期开支
)2iM<-uB anticipated net profit 预期纯利
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anticipated revenue 预期收入
k! J4Z ${k anti-inflation measure 反通货膨胀措施
eXj\DjttG} anti-inflationary stance 反通货膨胀立场
\(.nPW]9 apparent deficit 表面赤字
0_YxZS\ apparent financial solvency 表面偿债能力
BP )q 6?Mz apparent partner 表面合伙人
9oZ }
h& application for personal assessment 个人入息课税申请书
@5{.K/s application of fund 资金应用
1Z^`l6|2 application to release as liquidator and to destruct the books of accounts and documents
4M;sD;3 申请免除清盘人职务及毁灭帐簿与文件
J!21`M-Ue appointed actuary 委任精算师
! !?+M @ appointed auditor 委任核数师；委任审计师
"Y"t2 l_n appointed trustee 委任的受托人
[VY8? y appointer 委任人
& /b? I ` apportioned pro rata 按比例分摊
Nrab*K(][ apportionment 分配；分摊
ET >S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tYI ]LL apportionment formula 分摊方程式
b*I& k ": apportionment of estate duty 遗产税的分摊
.Q=2WCv0 appraisal 估价；评估
( z8]FT appreciable growth 可观增长
D8 r >a"gx appreciable impact 显着影响
P<j4\zJ appreciable increase 可观增长
Sqp;/&Ji appreciation 增值；升值
Q3<bC6$r appreciation against other currencies 相对其他货币升值
,!o\),N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
an*]62 l appreciation tax 增值税
fe&
t- appropriation 拨款；拨用；拨付
%NF<bEV appropriation account 拨款帐目
w Mlf 3Uz Appropriation Bill 拨款法案
Tf&f`/ appropriation-in-aid system 补助拨款办法
` jD8(}_ approved assets 核准资产
/ |4Q9= approved basket stock 认可一篮子证券
OqfhCNAY approved budget 核准预算
Bo\a approved charitable donation 认可慈善捐款
^ l]]qdNr approved charitable institution 认可慈善机构
= :xV(GK } approved currency 核准货币；认可货币
'Z *\1Ci approved estimates 核准预算
jI*}y[o approved estimates of expenditure 核准开支预算
QLn5#x~xb approved overseas insurer 核准海外保险人
KuIt[oM approved overseas trust company 核准海外信托公司
e.)yV'%L approved pooled investment fund 核准汇集投资基金
EIq{C-( approved provident fund scheme 认可公积金计划
Ze$^ UR approved provision 核准拨款
b>hBct} approved redeemable share 核准可赎回股份
i Q]T+}nn_ approved regional stock 认可地区性证券
<Um1h:^ approved retirement scheme 认可退休金计划
]y1$F
Ir+ approved subordinated loan 核准附属贷款
wQo6!H "K arbitrage 套戥；套汇；套利
..P=D <'f arbitrageur 套戥者；套汇者
LG/=+[\{E arbitrary amount 临时款项
)0 Y #-=.< arrangement 措施；安排；协定
8]cv &d1f arrears 欠款
tJ?qcT? arrears of pay 欠付薪酬
`l[6rf_. arrears of revenue 逾期未收税款；逾期未收的帐项
1S*8v 7 articles of association 组织章程；组织细则；组织章程细则
"4Vi=* 2V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
p6&LZ=tL3 ascertainment of profit 确定利润
hYP6z^ "Asia Clear" “亚洲结算系统”
SeRK7Q&_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,_"7|z wb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~6@ c]: Asian Development Fund [ADF] 亚洲发展基金
D-TNFYYy2 Asian dollar bond 亚洲美元债券
1=9qAp;?o Asian dollar market 亚洲美元市场
r+{!@ `dYi Asian dollar rate 亚洲美元利率
E"9/Y Wv Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B#qL$M,| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[M7iJcwt asked price 沽盘；喊价；索价；卖方报价
|0C|$2 assessable income 应评税入息
Z`- )1! assessable loss 应评税亏损
^F0k2pB assessable profit 应评税利润
2- Npw%; assessable value 应评税值
x*loACee . assessed profit 估定利润
GsP@ B' assessed value 经评估价值
OBKC$e6I assessment 评税；评定；估价；评税单
vxbH^b assessment number 评税编号；估价编号
7' :5
assessment of additional tax 补加税评税
yBYuDfeZ assessment of performance 业绩评估；实绩评价
)o
" SB1 Assessor 评税主任
N27K asset price bubbles 资产价格泡沫
{a+Fx}W asset-backed securities 具资产保证的证券
bGMeBj"R assets accretion 资产增值
$4 $?M [ assets and liabilities 资产与负债
h8iaJqqvJ assets betterment statement 资产递增表；资产改进表
~,1-$#R assets lending 实物放款；有抵押贷款
CO:m]oj assets of the company passing on the death 死者去世时转移的公司资产
b B eFL~ assets pledged as security for liabilities 用作负债抵押的资产
mR" 2 assets portfolio 资产投资组合
M\Uc;:) H assets price 资产价格
7})!>p ) assets quality 资产质素
)9A<fwpN assets realization 资产变现
fw(j6:p assets refinancing arrangement 资产再集资安排
MYDf`0{$_a assets securitization 资产证券化
(x1"uy7_ assets situated outside Hong Kong 在香港以外地方的资产
k$$S!qi# assets stripping 削减资产；拆卖资产
4AJu2Hp assets value 资产值
;*>QG6Fh assignee 承让人
=\ Tud-1Z assignment 转让；转让书；转让契
W[[YOK1T assignment of interest 权益转让
l(k rUv assignment of letters patent and trade mark 专利证书及商标转让
0M/\bE G(_ assignment of property 物业转让；物业转让书
gNEzlx8A assignment right 转让权
26('V `N assignor 转让人
,{`o/F/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
&geOFe}R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5H'b4C yi` associate member 附属会员
(04j4teE associated body corporate 相联法人团体
Ru9pb~K associated company 相联公司；联属公司
6?<`wGs( associated corporation 相联法团
, IMT '* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
} Yo15BN+ 公认会计师公会〔英国〕
W{$+mow7S Association of Futures Exchange Brokers 香港期货经纪协会
Fu1|b2B-x Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XqE55Jclp association of underwriters 承保人组织
TeGLAt
assumption of control 接管
6bR QL}[ assurance 担保；保险；转易；转易书
6,g5To#vw assurance of interest 权益的转易
r$3~bS$ ] at 19XX price 按一九ＸＸ年价格计算
N)
V7yo? at a discount 按赔价计算；按贴水价格计算；打折扣
Y bn=Gy at a premium 按溢价计算；按升水价格计算
VxPTh\O*[ at call 通知付款；按通知
W(PW9J9 at constant market price 按固定市价计算
0o"<^]
_| at constant price 按固定价格计算
@WDqP/4 at cost 按成本计算
X/;" CM at current market price 按当时市价计算；按现时市价计算
R<0!?`b at current price 按当时价格计算；按现时价格计算
,39$iHk at factor cost 按要素成本计算；按生产要素成本计算
~qLhZR\g^ at money-of-the-day price 按付款当日价格计算
JI[rIL \Ey at or better 按指定或较佳价位〔买卖指令〕
N?U&(@p at par 按面值计算；平价
`M pC<sit at sight 见票即付
PE;0
jgsiI at the close 按收市盘
q I V`zZc at the opening 按开市盘
z5o9\.y({ attestation 见证；见证条款
Fb<\(#t at-the-money option 平价期权
p-(ADQS attorney 受权人；受托代表人
M;RnH##W attornment 新拥有人承认书
w_z^5\u0 attributable profit 可归属利润
a,0o{* (u$ attributable share value 可归属股份价值
?w5nKpG#RI Auckland Stock Exchange 奥克兰证券交易所
)Ido|!]0d auction 拍卖
= VX<eV auctioneer 拍卖商
@=zBF'<.9 audit 审计；核数
}~\].I6 Audit Commission 审计署
1Sc~ Vb|> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`bt)'ERO%# 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〕
-Bwu$$0 audit review 帐目审查
e,j ? _p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L&gEQDPgq| audited account 审计帐目；经审计的帐目
k~9Ywf audited annual account 经审计的周年帐目
$qyM
X[ audited balance sheet 经审计的资产负债表
KAZkVL auditor 核数师；核数主任；审计师
7i|hlk; auditor's certificate 核数师证明书；审计师证明书
o}^vREO auditor's report 核数师报告；审计师报告
I3E8vi%B. Aussie bond 澳元债券
C5lD
Hw[CX austerity budget 紧缩预算
^J5V!i$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~3-YxCn% Australia All Ordinaries Index 澳洲所有普通股票指数
,w58n%)H Australian Dollar [AUD] 澳元
Mb/6> Australian Options Market 澳大利亚期权市场
kq.R(z+ Australian Securities Commission 澳洲证券事务监察委员会
XY t8vJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m+gG &`&u Australian Stock Exchange 澳大利亚证券交易所
)'I<xx'1 Austrian Schilling [ATS] 奥地利先令
gZ=9Y:$ authentication 认证；鉴证
{ZIFj.2 authority to purchase 委托购买证；委购书
W 9:{pQG authorization 认可；核准；授权；授权书
ThQEQ6y authorization by direction 指示授权
Vqp.jF1| authorization by instruction 指令授权
yI|?iBc7nC authorization by warrant 令状授权
[Oy 2&C authorization of unit trust 单位信托的认可
Ug' nr authorized agent 指定代理人
8/kO9'.P authorized capital 法定资本
ZwrYs s authorized clerk 出市员
xg5@;p authorized dealer 认可交易商
eEZlVHM;O authorized financial institution 认可财务机构
I;m@cSJ|j authorized fund 认可基金
y2% ^teX k authorized fund house 获授权的基金公司；认可基金公司
;@-5lCvC(+ authorized institution 认可机构
om39;nk!} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=/'*(\C2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
waq_ d. authorized insurer 获授权保险人；获认可承保人
nhxd authorized investment 特准投资项目
F1[ [fH authorized person 获授权人
vc1G mB authorized representative 获授权代表
{kO:HhUg authorized share capital 法定股本
3)MM5
b b$ automated quotation system 自动报价系统
kX .1# %Ex Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZC-evy 自动交易系统〔香港期货交易所有限公司〕
@ DKl<F automatic adjustment mechanism 自动调整机制
ph'SS=!. automatic adjustment system 自动调整系统
> Vm Automatic Clearing House 自动票据交换所
"uER a(i automatic exchange rates accumulation system 自动化汇率累集系统
7XC}C+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[&k k automatic teller machine [ATM] 自动柜员机
9@>hm>g. autopay 自动转帐
mb6? $1j available assets 可用资产
$zA[5}{ZtQ available fiscal reserve 现存财政储备
\yizIo.Y` available profit 可用利润
{j4:. fD Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
krY.Cc] average 平均；平均数；海损
\J
g#X:d average basic salary 平均基本薪金
F7u% oLjr average consumer expenditure 平均消费开支；一般消费开支
@%8 5k/( average cost 平均成本
-@?>nLQb average cost of land production 增辟土地平均成本
Z" nuO\zH~ average daily turnover 平均每日成交额
UdgI<a~`k6 average daily wage rate 平均每日工资率
KEB>}_[ average expenditure pattern 平均开支模式
0~5}F^8[L average growth rate 平均增长率
U,} T ]J average net fixed assets 固定资产平均净值
@9
tv N} average of relatives 相对价格平均数
ptL}F~ average price 平均价格
#yOY&W: N average propensity to consume 平均消费倾向；一般消费倾向
} j@@ average propensity to save 平均储蓄倾向；一般储蓄倾向
Os]M$c_88 average rate 平均率
WZ-{K"56 average revenue 平均收入；平均收益
GB Un" _J average stock 平均库存；平均存货
5]ob;tAm average yearly rent 平均年租
> (J!8*7 avoidance of double taxation 避免双重课税
9cPucKuj avoidance of tax 避税
