A:
b()8l'x_|K A share Ａ股；甲类股份
dC6>&@
VX abatement of tax 减税；减扣免税额
I!/EQO| ABN AMRO Bank N.V. 荷兰银行
%E%=Za above-the-line expenditure 线上项目支出；经常预算支出
.w4| $.H above-the-line receipt 线上项目收入；经常预算收入
G!FdTvx$ ABSA Asia Limited 南非联合亚洲有限公司
n~lB } absolute change 绝对数值变更
_h1bVd- absolute expenditure 实际开支
9'( _*KSH absolute guideline figure 绝对准则数字
F> .y>h absolute interest 绝对权益
x)?V{YAL absolute order of discharge 绝对破产解除令
?,VpZ%Df2 absolute profit margin 绝对利润幅度
ewcFzlA@ absolute value 实值；绝对值
!hHe` absolutely vested interest 绝对既得权益
^6Aa^| absorbed cost 已吸收成本；已分摊成本
8g=O0Gb absorption 吸收；分摊；合并
$@VJ@JAe absorption rate 吸收率；摊配率；分摊率
i7dDklj4 ACB Finance Limited 亚洲商业财务有限公司
,.Ofv):= acceptable form of reciprocity 合理的互惠条件
E]q>ggeNH acceptable rate 适当利率；适当汇率
`6rLd>= R acceptance agreement 承兑协议
wQ(DX! acceptance for honour 参加承兑
Cx;it/8+ acceptor 承兑人；接受人；受票人
A6szTX#0 acceptor for honour 参加承兑人
TY]0aw2]|7 accident insurance 意外保险
<x`yoVPiZg Accident Insurance Association of Hong Kong 香港意外保险公会
E:rJi] accident insurance scheme 意外保险计划
S[y' {; accident year basis 意外年度基准
m !:F /?B accommodation 通融；贷款
Ps0 Cc _ accommodation bill 通融票据；空头票据
`pbCPa{Y accommodation party 汇票代发人
b#7nt ?`7p account balance 帐户余额；帐户结余
(B` NnL$ account book 帐簿
$ U, ]c account collected in advance 预收款项
ky !Z JR account current book 往来帐簿
5JOfJ$(n account of after-acquired property 事后取得的财产报告
.;? ha' account of defaulter 拖欠帐目
,8*A#cT
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<w&'E6mU account payee only [A/C payee only] 只可转帐；存入收款人帐户
A#$l;M.3R account receivable 应收帐款
'0f!o&?g account receivable report 应收帐款报表
J|xXo account statement 结单；帐单；会计财务报表
7 _Vd%<: account title 帐户名称；会计科目
0of :tZU accountant's report 会计师报告
G,A?yM'Vw Accountant's Report Rules 会计师报告规则
,pcyU\6 8v accounting and auditing procedure 会计与审计程序；会计与核数程序
p YCMJK-H Accounting Arrangements 《会计安排》
~H'' RzN accounting basis 会计基础
8k{ XUn accounting by Official Receiver 破产管理署署长呈交的帐目
L e~D"d8 Accounting Circular 《会计通告》
a\-5tYo`u accounting class 会计类别
Wr Wz+5M8 accounting date 记帐日期；会计结算日期
'!X` X= accounting for money 款项核算
-0(+ a$P7e Accounting Officer 会计主任
P3bRv^ accounting period 会计报告期；会计期
)cN=/i accounting policy 会计政策；会计方针
}f>
81[^ accounting practice 会计惯例
0Wd5s{S accounting principle 会计准则
k5&}b j- accounting record 会计记录
!h&h;m/c accounting report 会计报告
AJ
0Bb7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[9EL[} Accounting Society of China 中国会计学会
El`G<esX accounting statement 会计报表
#\~m}O, accounting system 会计制度；会计系统
!G;BYr>X accounting transaction 会计事项；帐务交易
I2{zy|& accounting treatment 会计处理
1b =\l/2 accounting year 会计年度
bN*zx)f accretion 增值；添加
;).QhHeg> accrual 应计项目；应累算数目
9MRe? accrual basis 应计制；权责发生制
yj,+7[) accrual basis accounting 应计制会计；权责发生制会计
Wbmqf
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C/"Wh=h6 accrued benefit 应累算利益
-% B)+yq> accrued charges 应计费用
j~2t^Qz
accrued cumulative preference share dividend 应累算的累积优先股股息
ue
*mTMN accrued expenses 应累算费用
o,1Fzdh6( accrued interest payable 应付利息；应计未付利息
.@(MNq{"6 accrued interest receivable 应收利息；应计未收利息
Se/ ]J<] accrued right 累算权益
&)Wm r F accruing profit 应累算的利润
NLWj5K)1P accumulated fiscal reserve 累积财政储备
Th])jQ* accumulated profit 累积利润；滚存溢利
+]Bx4r?p accumulated reserve 累积储备
UJX5}36 accumulation of surplus income 累积收益盈余
[0NH#88ym< acquired assets 既得资产
. =A| acquisition 收购；购置；取得
l &Fx<
W acquisition cost 购置成本
=uR[Jewa acquisition expenses 购置费用
/Bnh%6#ab acquisition of 100% interest 收购全部股权
vw
q Y;7 acquisition of control 取得控制权
YKj P E acquisition of fixed assets 购置固定资产
Se5jxV acquisition of shell “买壳”
z 2V_nkI acquisition price 收购价
V,9UOC,Gn act of God 天灾
D Oo34l6# acting partner 执事合伙人
| w^nCsv active market 买卖活跃的市场；交投畅旺的市场；旺市
l< |)LD q~ active partner 积极参与的合伙人
r+l3J>:K active trading 交投活跃
q(@hYp#O"3 actual circulation 实际流通
;(Qm<JAa actual cost 实际成本
0j~C6 vp actual expenditure 实际开支；实际支出
_EZrZB actual income 实际入息；实际收入；实际收益
V@>s]]HMq# actual market 现货市场
` Axn actual price 现货价；实际价格
ab5z&7Re6 actual profit 实际利润
b!|c:mE9| actual quotation 实盘；实际价位；实际报价
T*C]:=) actual year basis 按实际年度计算
W [W}:@KZ actuals 实货
w0t||qj^>" actuarial investigation 精算调查
4THGHS^ actuarial principle 精算原则
PAXdIh[] actuarial report 精算师报告
UG9 Ha Actuarial Society of Hong Kong 香港精算学会
C@
z^{Z+ actuarial valuation 精算师估值
\xaK?_hv actuary 精算师
|N>TPK&Xt ad referendum agreement 暂定协议；有待覆核的协定
?G!DYUK ad valorem duty 从价税；按值征税
VJ(#FA2 ad valorem duty system 从价税制
w+ow x(mN@ ad valorem fee 从价费
=:=uV0jX\ ad valorem tariff 从价关税
Ih0kd i additional allowance 额外免税额
AUAJMS!m additional amount for unexpired risk 未过期风险的额外款额
V5LzUg] additional assessable profit 补加应评税利润
AA,n.;zy< additional assessment 补加评税
<[Gk hPfZ additional commitment 额外承担
-5yEd>Z additional commitment vote 额外承担拨款
vvG#O[| O additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
pEE. %U additional dependent parent allowance 供养父母额外免税额
+lqX;*a=N
additional provision 额外拨款
jz;"]k additional stamp duty 附加印花税
pTJJ.#$CEF additional tax 补加税罚款；补加税款
o os7x6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J;g+ adjudged bankrupt 被裁定破产
cA4xx^~ adjudicated bankrupt 裁定破产人
x,
^j =n adjudication fee 裁定费；评定印花税额手续费；评估契据费
%<8lLRl adjudication of bankruptcy 裁定破产；宣告破产
4`7:gfrO, adjudication of insolvency 裁定无力偿还债务
u>.qh tm[ adjusted actual 经调整的实数；调整后的实数
.qCD(XZ+ adjusted current assets 经调整的流动资产；调整后的流动资产
J_A5,K*r| adjusted figure 经调整的数字；调整后的数额
y++[:M adjusted liabilities 经调整的负债；调整后的负债
LMrb
1lg$ adjusted loss 经调整的亏损；调整后的亏损
eZm,K'/! 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
F\Gi;6a adjusted profit 经调整的利润；调整后的利润
]QS? fs Z adjusted surplus 经调整的盈余额；调整后的盈余额
[huS"1 adjusted value 经调整的价值；调整后的价值
g3(fhfR'RN adjustment 调整；修订；理算〔保险〕
G~I@'[ur adjustment centre 调剂中心
/K"koV; adjustment lag 调整过程的时间差距；调整时差
bCF"4KXK adjustment mechanism 调整机制
# xS8 adjustment of loss 亏损调整
TC4W7} } adjustment process 调整过程；调整程序
z1 7x%jXy adjustment range 调整幅度
DUxj^,mf, administered exchange rate 受管制汇率
^xO
CT=V Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/ ,z4tf administration expenses 行政费用
S3u>a\ administration fee 手续费；行政费
~JsTHE$F administration in bankruptcy 破产管理
([='LyH];z administration order 遗产管理令
YAqv: administrator 管理人；遗产管理人
I_IDrS)O administrator of the estate 遗产管理人
H\7Qf8s|{ admission of debt 债项承认书
8M;V X3X admission of proof 接纳债权证明
vJT
%ET advance 放贷款项；垫付款项；预支款项；预付款项
:;S]jNy}j) advance account 暂支帐目；预付款帐户
{(i>$RG_ advance compensation 预付补偿金
CfA^Xp@vc advance from shareholder 股东垫款
#=@(
m.k:s advance pending reimbursement 预支以待日后付还
+^
n\?! advanced economy 先进经济体系
GQOz\ic advancement 预付；预付财产
WhsT Ky&E advances warrant 垫款令
y-g Sal advancing 贷出
*wcb 5p adverse balance 逆差
, [xDNl[Y| adverse exchange 逆汇
UW*[)y w] advertisement addressed to shareholders 在报章刊登的致股东通告
7yLO<o?9w advice for collection 托收通知书
:4PK4D s7 advice of drawing 提款通知书；汇票通知书
y|1,h}H^n advice of payment 付款通知
f\FubL Advisory Committee [Securities and Futures Commission]
A>8uLO G} 谘询委员会〔证券及期货事务监察委员会〕
{ %ZD ^YSA Advisory Committee on Diversification 经济多元化谘询委员会
Q<.84 7 ) affidavit 誓章；遗产申报誓章
!S A j V) affidavit of no receipt 述明无收款的誓章
K'EGm #I affiliate 联号；联营公司；附属公司
h[ M~cZ{ affiliated company 附属公司；联号；联营公司
KPI c?|o/6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
wiXdb[[# affordability 负担能力
i>w'$ { African Development Bank [AfDB] 非洲开发银行
ORhe?E] after-acquired property 事后取得的财产
5_@ u Be~ after-hours dealing 市后交易
o;+$AU1 f after-tax profit 税后盈利；税后利润；税后溢利
M [N$N`9 agency agreement 代理协议
g z-X4A" agency expenses 代理机构的开支
(5y+g?9d; agency fee 代理费
8y5iT?.~vy Agency Law 《代理法》
L|Zja* agent 代理人；承销人
| X/ QSL agent of company 公司代理人
G:NI+E"] agent's fee 代理人费；经纪费
bLyU; aggregate 总计；总数；总体数字
m ?I$XAE aggregate amount 总款额；总额
i#o:V/Z . aggregate assets and liabilities 总体资产与负债
zrWkz3FN aggregate at constant price 按固定价格计算的总体数字
T >X nVK aggregate demand 总需求
Zi5d"V[}T aggregate gross position 总持仓量
I Kx]?0sS aggregate limit 总限额
/ E~)xgPM< aggregate of salaries tax 合计薪俸税
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3 ;@CO aggregate performance 总体表现；总体业绩
Ww&~ZZZ { aggregate supply 总体供应
8.4 1EKr2 aggregate surplus 总盈余
J0@<6~V6o aggregate total 整体总额
d?G ~k[C!a aggregate value 总值；合计价值
#?/&H;n_8S aggregated basis 合计基准
[EUp 4%Z # aggregated net chargeable income 合计应课税入息实额
BFP (2j aggregation 合并计算；合计；总和
f$v Wi&(
aggregation of incomes of husband and wife 夫妇入息合并计算
9~ 8 A> aggregation of property 财产的总和
MYgh^%w: agio 差价；贴水
5 Z+2 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》
$Fx:w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:r%H sur( 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
<smi<syx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
41f4zisZ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
`NqX{26GV+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
dHp(U
:) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o";5@NH agreement for a settlement 授产协议
UruD&=AMK agreement for assignment 转让协议
es}j6A1 agreement for sale 售卖协议；买卖协议
EHk(\1!V agreement for sale and purchase 买卖协议
f;1DhA S agreement for the payment of interest 支付利息协议
% c[Q_ agreement for the repayment of money 还款协议
j{00iA} agreement of reinsurance 再保险协议
"iF A&$\ Agricultural Bank of China 中国农业银行
jiS|ara" air passenger departure tax 飞机乘客离境税
Vs h7>|@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+DMD
g. airport tax 机场税
DU9A 3Z alcohol duty 酒精税
bqjj6bf'o alienation 让与；让渡；转让
CG!/Lbd alimony 生活费；赡养费
Q>qx?
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"/ G^+u all risks 全险；综合险
~ZbEKqni2 All Sales Record for Stock Market 《股票市场成交报告》
F/c7^ Allied Capital Resources Limited 新联财务有限公司
r[>4b}4s all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~Q7)6% allocation letter 拨款信件
u2=gG. allocation of fund 分配款项；预留款项
QJ{to% allocation of profit 利润分配；溢利分配
x8H%88!j* allocation warrant 拨款令
3QlV, )} allotment 分配；配股
7O6VnKl allotment notice 股份配售通知；配股通知
Z|&Y1k-h allotment of shares 股份分配
bo^d!/ ; allowable 可获宽免；免税的
}1 <_ allowable business loss 可扣除的营业亏损
2,.%]U allowable expenses 可扣税的支出
FwU*]wx|{ allowance 免税额；津贴；备抵；准备金
gY'w=(/` allowance for debts 债项的免税额
P e_mX*0 allowance for depreciation by wear and tear 耗损折旧免税额
{ =]1]IWt allowance for funeral expenses 殡殓费的免税额
ub^v ,S8O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\wW'Hk = allowance for repairs and outgoings 修葺及支出方面的免税额
(x7AV$N allowance to debtor 给债务人的津贴
P} =e R alteration of capital 资本更改
? U~}uG^ alternate trustee 候补受托人
q}Wd`>VDR amalgamation 合并
5r1{l%? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2p3ep, ambit of charges 征税范围；收费范围
" jefB6k9h amended valuation 经修订的估值
rG7S^,5o American Commodities Exchange 美国商品交易所
!Gwf"-TQ American Express Bank Limited 美国运通银行
>y<yFO{ American Stock Exchange 美国证券交易所
K}^Jf ; amortization 摊销
X
?p_O2#k amount due from banks 存放银行同业的款项
S,&tKDJn amount due from banks abroad 存放海外银行同业的款项
GtZkzVqLd amount due from holding companies 控股公司欠款
iO^z7Y7 amount due from local banks 存放本港银行同业的款项
&%YFO'>>} amount due to banks 银行同业的存款
@bu5{b+8 amount due to banks abroad 海外银行同业的存款
Vg1!
u+`< amount due to holding companies 控股公司存款
ppcuMcR{ amount due to local banks 本港银行同业的存款
PVBf' amount due to outport banks 外埠银行同业的存款
y?BzZ16\bL amount for note issue 发行纸币的款额
"X/cG9Lw amount of bond 担保契据的款额
^fj):n5/ amount of consideration 代价款额
C^Jf&a amount of contribution 供款数额
rTJv>Jjld amount of indebtedness 负债款额
q3 .L6M amount of principal of the loan 贷款本金额
,BuN]9# amount of rates chargeable 应征差饷数额
cI #2MjL amount of share capital 股本额
|E+tQQr%' amount of sums assured 承保款额
Y, 1sNg amount of variation 变动幅度
}Ip"j]h amount of vote 拨款数额
"zJGYBen amount payable 应付款额
J:M)gh~# amount receivable 应收款额
9A]XuPAlh Amsterdam Stock Exchange 阿姆斯特丹证券交易所
XxT7 YCi analysis 分析
Bsm>^zZ`YU ancillary risk 附属风险
$)OUOv annual account 周年帐目；周年帐目报表；年度决算；年结
mi~ BdBv annual accounting date 年结日期
79J@` annual allowance 每年免税额；年积金；年度津贴；年津
G$\2@RT9[ annual balance 年度余额
BV=L.* annual disposable income 每年可动用收入
C9oF*{ annual estimates 周年预算
|JVeW[C annual fee 年费
%,9i Y&;U" annual general meeting 周年大会
#UN (R annual growth rate 年增率；每年增长率
U'i L|JRF annual long-term supplement 长期个案每年补助金
?H9F"B$a annual pensionable emolument 可供计算退休金的年薪
G-FTyIP>' annual report 年报
r30t`o12i Annual Report on the Consumer Price Index 《消费物价指数年报》
*,9.Bx* annual return 周年报表；周年申报表；每年报税表格
2i);2>HLG Annual Return Rules 《周年报表规则》
phIEz3Fu/ annual review of consumer prices 每年消费物价回顾
m.~&n!1W*` annual roll-forward basis 逐年延展方式
>m!l5/ annual salary 年薪
8 .e k_ r annual statement 年度报表；年度决算表
"P:kZ= M
Q Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
13s0uyYU<m annuitant 年金受益人
YM9oVF- annuity 年金
A[juzOn\ annuity contract 年金合约
dvUBuY ^[ annuity on human life 人寿年金
/Cd`h ;#@ antecedent debt 先前的债项
],r?]> ante-dated cheque 倒填日期支票
"i$uV3d anticipated expenditure 预期开支
}vOUf# ^k anticipated net profit 预期纯利
_q([k_4h anticipated revenue 预期收入
) Qve[O anti-inflation measure 反通货膨胀措施
<@C Bc:j0 anti-inflationary stance 反通货膨胀立场
9E{Bn# apparent deficit 表面赤字
eK"B .q7 apparent financial solvency 表面偿债能力
5G 8`zy apparent partner 表面合伙人
Vy
= fm application for personal assessment 个人入息课税申请书
6p/g vp Z application of fund 资金应用
7lpd$Y application to release as liquidator and to destruct the books of accounts and documents
aE^tc'h~ 申请免除清盘人职务及毁灭帐簿与文件
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appointed actuary 委任精算师
g
j`"| appointed auditor 委任核数师；委任审计师
dG{ `Jk appointed trustee 委任的受托人
fM]M cZ9)D appointer 委任人
ki6`d? apportioned pro rata 按比例分摊
~Z5?\a2Ld apportionment 分配；分摊
H[ %F o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.kM74X=S apportionment formula 分摊方程式
to Ei4u)m apportionment of estate duty 遗产税的分摊
(^g?/i1@d appraisal 估价；评估
!x. ^ya appreciable growth 可观增长
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u2B appreciable impact 显着影响
3 uwZ# appreciable increase 可观增长
$ 1(u.Ud appreciation 增值；升值
V|NWJ7 appreciation against other currencies 相对其他货币升值
JbYv < appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9/w'4bd appreciation tax 增值税
YgaJ*%\ appropriation 拨款；拨用；拨付
Co8 b0-Z appropriation account 拨款帐目
3OHP-oa. Appropriation Bill 拨款法案
9frx 60 appropriation-in-aid system 补助拨款办法
' U(v approved assets 核准资产
)61CrQiY approved basket stock 认可一篮子证券
~4Is approved budget 核准预算
S[UHx}. approved charitable donation 认可慈善捐款
{N y\9r approved charitable institution 认可慈善机构
U'LO;s04m approved currency 核准货币；认可货币
>p!d(J? approved estimates 核准预算
B$7m@|p! approved estimates of expenditure 核准开支预算
bxP > approved overseas insurer 核准海外保险人
@1P1n8mH] approved overseas trust company 核准海外信托公司
;? ;D (%L approved pooled investment fund 核准汇集投资基金
mM~!68lR approved provident fund scheme 认可公积金计划
7|6tH@4Ub approved provision 核准拨款
w_^&X;0 ^ approved redeemable share 核准可赎回股份
h~elF1dG approved regional stock 认可地区性证券
L{2\NJ"+u approved retirement scheme 认可退休金计划
!?tWW U%P) approved subordinated loan 核准附属贷款
#ITx[X 89| arbitrage 套戥；套汇；套利
0c1}?$f[?% arbitrageur 套戥者；套汇者
R_*b<~[/ arbitrary amount 临时款项
xy$FS 0u arrangement 措施；安排；协定
Xvs{2 arrears 欠款
( ~pcPGUG arrears of pay 欠付薪酬
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?;~G arrears of revenue 逾期未收税款；逾期未收的帐项
&RXd1>|c2 articles of association 组织章程；组织细则；组织章程细则
y{ 9 0A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
o<-%)#e ascertainment of profit 确定利润
1L'[DKb' "Asia Clear" “亚洲结算系统”
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>Cs( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I (Nsm3L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lGPC)Hu{` Asian Development Fund [ADF] 亚洲发展基金
l{#m"S7J^ Asian dollar bond 亚洲美元债券
iCN@G&rVw Asian dollar market 亚洲美元市场
6u7 (}K Asian dollar rate 亚洲美元利率
/+RNPQO O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u7j-uVG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s~/]nz]"J asked price 沽盘；喊价；索价；卖方报价
aJMh> assessable income 应评税入息
/db?ltb assessable loss 应评税亏损
~1Tz[\H# R assessable profit 应评税利润
T-&CAD3 ,O assessable value 应评税值
~N[hY1}X[ assessed profit 估定利润
CpS' 2@6 assessed value 经评估价值
Beqhe\{ assessment 评税；评定；估价；评税单
7OtQK`P"A assessment number 评税编号；估价编号
`P/* x[? assessment of additional tax 补加税评税
U`6QD}c"s assessment of performance 业绩评估；实绩评价
i*_KHK Assessor 评税主任
=(v!p EF asset price bubbles 资产价格泡沫
T<54qe4`p asset-backed securities 具资产保证的证券
a\}| ikiE assets accretion 资产增值
e%bER ds assets and liabilities 资产与负债
CR934TE+ assets betterment statement 资产递增表；资产改进表
o9wg<LP assets lending 实物放款；有抵押贷款
=AL95"cH~ assets of the company passing on the death 死者去世时转移的公司资产
* {4cc assets pledged as security for liabilities 用作负债抵押的资产
<O5 ;w assets portfolio 资产投资组合
RMC|(Q< assets price 资产价格
6xL=JSi~ assets quality 资产质素
0y;&L63>T assets realization 资产变现
#j-,#P@ assets refinancing arrangement 资产再集资安排
g#[9O'H assets securitization 资产证券化
`8FC&%X_ assets situated outside Hong Kong 在香港以外地方的资产
]Jnf. 3 assets stripping 削减资产；拆卖资产
YGWb!|Z$ assets value 资产值
T]^F%D% assignee 承让人
?qO,=ms>- assignment 转让；转让书；转让契
YfMe69/0I assignment of interest 权益转让
18[f_0@ # assignment of letters patent and trade mark 专利证书及商标转让
f=K1 ZD assignment of property 物业转让；物业转让书
X8S k assignment right 转让权
MruWt* assignor 转让人
$+P v
fQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
a
m<R!( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=~=/ d q associate member 附属会员
,xD{A}}V associated body corporate 相联法人团体
jLQjv associated company 相联公司；联属公司
e_1mO 5z associated corporation 相联法团
1
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k$)m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n[4Nu`E9 公认会计师公会〔英国〕
CP VKz
Association of Futures Exchange Brokers 香港期货经纪协会
(X>y)V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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-B&w association of underwriters 承保人组织
-m| b2g}"3 assumption of control 接管
rG\m]C3 E assurance 担保；保险；转易；转易书
Cz v lZDo assurance of interest 权益的转易
m/eGnv;! at 19XX price 按一九ＸＸ年价格计算
On'3K+(_ at a discount 按赔价计算；按贴水价格计算；打折扣
:ZL>JVk at a premium 按溢价计算；按升水价格计算
Vj2GK"$v at call 通知付款；按通知
r`;C9#jZ at constant market price 按固定市价计算
H <1?<1^ at constant price 按固定价格计算
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}`| at cost 按成本计算
:W1 ,s53 at current market price 按当时市价计算；按现时市价计算
JA(nDD/; at current price 按当时价格计算；按现时价格计算
Mxd fuFss at factor cost 按要素成本计算；按生产要素成本计算
v,D_^?] @ at money-of-the-day price 按付款当日价格计算
Tb y+Pd; at or better 按指定或较佳价位〔买卖指令〕
(VO Ka at par 按面值计算；平价
mlVv3mVyR< at sight 见票即付
8fe"#^"s R at the close 按收市盘
g u|;C at the opening 按开市盘
}MIH{CMH attestation 见证；见证条款
6\TstY3 at-the-money option 平价期权
:.35pp,0 attorney 受权人；受托代表人
("lcL2Bq attornment 新拥有人承认书
Vbj?:29A attributable profit 可归属利润
PzV(e)~7 attributable share value 可归属股份价值
?ft_ Auckland Stock Exchange 奥克兰证券交易所
~zm/n,Epb auction 拍卖
]~K&mNo auctioneer 拍卖商
%eV`};9 audit 审计；核数
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Ql} Audit Commission 审计署
L}21[ N~ky Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x.^vWka( 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
KbUX(9+B audit review 帐目审查
@wF m])}0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Cfi2N V audited account 审计帐目；经审计的帐目
z9'0&G L
audited annual account 经审计的周年帐目
9~; Ju^b audited balance sheet 经审计的资产负债表
H]-W$V
auditor 核数师；核数主任；审计师
/7lkbL auditor's certificate 核数师证明书；审计师证明书
iit`'}+U auditor's report 核数师报告；审计师报告
N )!v-z ,k Aussie bond 澳元债券
I ! (yU austerity budget 紧缩预算
4z*_,@OA Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@ [FFYV ru Australia All Ordinaries Index 澳洲所有普通股票指数
UpIf t=@P Australian Dollar [AUD] 澳元
u}:O[DG Australian Options Market 澳大利亚期权市场
XBY"7} Australian Securities Commission 澳洲证券事务监察委员会
h7y*2:l6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YSwD#jO0 Australian Stock Exchange 澳大利亚证券交易所
=#^dG ''*" Austrian Schilling [ATS] 奥地利先令
0sUc6_>e authentication 认证；鉴证
<Z__Q authority to purchase 委托购买证；委购书
rL
s6M Y authorization 认可；核准；授权；授权书
B_&PK7vA authorization by direction 指示授权
9<M$j x) authorization by instruction 指令授权
E, v1F! authorization by warrant 令状授权
l3afuD : authorization of unit trust 单位信托的认可
19rUvgC{M authorized agent 指定代理人
..T (9]h authorized capital 法定资本
} O>Zu[8a authorized clerk 出市员
2"MI8EK authorized dealer 认可交易商
Orb(xLChJ authorized financial institution 认可财务机构
kp6x6%{K\ authorized fund 认可基金
M[{Cy[ta authorized fund house 获授权的基金公司；认可基金公司
7_3O]e[8 authorized institution 认可机构
"J.jmR; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Tk!b`9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`o3d@Vc authorized insurer 获授权保险人；获认可承保人
\k,bz 0 authorized investment 特准投资项目
M/DTD98'N authorized person 获授权人
:3t])mL# authorized representative 获授权代表
h0eo:Ahi authorized share capital 法定股本
m2! 7M%]GC automated quotation system 自动报价系统
TkBBHg; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y2U:( H:l! 自动交易系统〔香港期货交易所有限公司〕
?qbp automatic adjustment mechanism 自动调整机制
^~aSrREo automatic adjustment system 自动调整系统
|pgkl` Automatic Clearing House 自动票据交换所
:L[6a>"neE automatic exchange rates accumulation system 自动化汇率累集系统
vj b?N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m# ie{u^ automatic teller machine [ATM] 自动柜员机
:mrGB3x{ autopay 自动转帐
/trc& V available assets 可用资产
h+W^k+~( available fiscal reserve 现存财政储备
)2$_:Ek available profit 可用利润
GVM#Xl}w9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5ZcnZlOOQ average 平均；平均数；海损
3k<#;( average basic salary 平均基本薪金
[G P( r average consumer expenditure 平均消费开支；一般消费开支
[o.zar82 average cost 平均成本
C|I
1 m average cost of land production 增辟土地平均成本
AWDjj\Q4 average daily turnover 平均每日成交额
>gZz`CH average daily wage rate 平均每日工资率
J:u|8>; average expenditure pattern 平均开支模式
u J` &hX average growth rate 平均增长率
PsgzDhRv average net fixed assets 固定资产平均净值
K;qZc\q average of relatives 相对价格平均数
PWMaB average price 平均价格
zEB1 Br, average propensity to consume 平均消费倾向；一般消费倾向
}j?S?= ;m= average propensity to save 平均储蓄倾向；一般储蓄倾向
zvf]}mNx average rate 平均率
;Wa{q.) average revenue 平均收入；平均收益
&~%@QC/ average stock 平均库存；平均存货
N>R%0m<e average yearly rent 平均年租
ie(7m| . avoidance of double taxation 避免双重课税
(<l2 ^H avoidance of tax 避税
