A:
- ]~&Pi | A share Ａ股；甲类股份
ec[S?- abatement of tax 减税；减扣免税额
!iWPldn&] ABN AMRO Bank N.V. 荷兰银行
t(-noy) above-the-line expenditure 线上项目支出；经常预算支出
KtU I(*$` above-the-line receipt 线上项目收入；经常预算收入
YBN@{P$ ABSA Asia Limited 南非联合亚洲有限公司
_p\ absolute change 绝对数值变更
qg v g
MWj absolute expenditure 实际开支
G,e>dp_cPu absolute guideline figure 绝对准则数字
EkgS*q_ absolute interest 绝对权益
lplEQ]J| absolute order of discharge 绝对破产解除令
WLQm|C, absolute profit margin 绝对利润幅度
P&V,x`<Z absolute value 实值；绝对值
mEmznA absolutely vested interest 绝对既得权益
fmXA;^% absorbed cost 已吸收成本；已分摊成本
L"&j(|{ absorption 吸收；分摊；合并
XL>c TM absorption rate 吸收率；摊配率；分摊率
yo`Jp$G ACB Finance Limited 亚洲商业财务有限公司
V]tuc s acceptable form of reciprocity 合理的互惠条件
Lo\+T+n acceptable rate 适当利率；适当汇率
3XYCtp8 acceptance agreement 承兑协议
Ra}% : acceptance for honour 参加承兑
Q9H~B`\nQ acceptor 承兑人；接受人；受票人
D'F =v\P acceptor for honour 参加承兑人
f ."bq43( accident insurance 意外保险
Wjn1W;m&g Accident Insurance Association of Hong Kong 香港意外保险公会
>c*}Do{lG accident insurance scheme 意外保险计划
` /#f8R1g accident year basis 意外年度基准
B?'`\q) UL accommodation 通融；贷款
nPj%EKdY4 accommodation bill 通融票据；空头票据
8Gzc3 accommodation party 汇票代发人
INOw0E[ account balance 帐户余额；帐户结余
%| }obiV) account book 帐簿
,di'279| account collected in advance 预收款项
~Jrtm7 account current book 往来帐簿
]y>)es1 account of after-acquired property 事后取得的财产报告
-Mx"ox account of defaulter 拖欠帐目
! Low%rP account payable 应付帐款
r5h}o )J account payee only [A/C payee only] 只可转帐；存入收款人帐户
Sg(fZ' - account receivable 应收帐款
~^cx a% account receivable report 应收帐款报表
,
\ |S BS account statement 结单；帐单；会计财务报表
s]Nh9h account title 帐户名称；会计科目
;|6kFBGC"+ accountant's report 会计师报告
m!3b.2/h Accountant's Report Rules 会计师报告规则
BoE;,s>]NW accounting and auditing procedure 会计与审计程序；会计与核数程序
y8'WR-; Accounting Arrangements 《会计安排》
i[/g&fx accounting basis 会计基础
3zo]*6p0 accounting by Official Receiver 破产管理署署长呈交的帐目
Gkv<)} G Accounting Circular 《会计通告》
n#[-1 (P accounting class 会计类别
k3h,c; accounting date 记帐日期；会计结算日期
l5F>v!NA
accounting for money 款项核算
D]S@U>]M! Accounting Officer 会计主任
_]a8lr+_- accounting period 会计报告期；会计期
;,![Lar5L accounting policy 会计政策；会计方针
"Lk -R5iFd accounting practice 会计惯例
@ .;] $N&J accounting principle 会计准则
#;sUAR?] accounting record 会计记录
(lq7 ct accounting report 会计报告
mD{<Lp= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Dv Cs 5 Accounting Society of China 中国会计学会
#5-5N5-1 accounting statement 会计报表
u@ tJu'X accounting system 会计制度；会计系统
YjN2 ,Xi accounting transaction 会计事项；帐务交易
!
/;@kXN accounting treatment 会计处理
Fk@A;22N accounting year 会计年度
i_Dv+^&zV accretion 增值；添加
/. GHR accrual 应计项目；应累算数目
v!n\A}^: accrual basis 应计制；权责发生制
d0$ dQg accrual basis accounting 应计制会计；权责发生制会计
23 j{bK accrue 应累算；应计
~N2){0 j4 accrued benefit 应累算利益
j&6'sg;n) accrued charges 应计费用
qP{S!Z( accrued cumulative preference share dividend 应累算的累积优先股股息
C` ?6`$Y accrued expenses 应累算费用
86NAa6BW accrued interest payable 应付利息；应计未付利息
k~Qb"6n2 accrued interest receivable 应收利息；应计未收利息
7\m.xWX e accrued right 累算权益
D G,CL8bv accruing profit 应累算的利润
kY*3)KCp accumulated fiscal reserve 累积财政储备
H=Rqr accumulated profit 累积利润；滚存溢利
Pj9n`LwM accumulated reserve 累积储备
8.F BgZh* accumulation of surplus income 累积收益盈余
)nmL gsg acquired assets 既得资产
):OGhW q acquisition 收购；购置；取得
NSH20$A< acquisition cost 购置成本
}_93}e acquisition expenses 购置费用
B?`n@/ acquisition of 100% interest 收购全部股权
rq bX9M^ acquisition of control 取得控制权
_9!*laR!2 acquisition of fixed assets 购置固定资产
8 #fz L7 acquisition of shell “买壳”
7hwl[knyB acquisition price 收购价
=<mpZ'9gW act of God 天灾
lc9aDt acting partner 执事合伙人
7Gb1[3 active market 买卖活跃的市场；交投畅旺的市场；旺市
SbQ Ri active partner 积极参与的合伙人
D-\WS^# active trading 交投活跃
M:x?I_JG8 actual circulation 实际流通
u&/[sq x actual cost 实际成本
'zCJK~x`x actual expenditure 实际开支；实际支出
r2A% .bL# actual income 实际入息；实际收入；实际收益
vH/<!jtI actual market 现货市场
37GJ}%Qs actual price 现货价；实际价格
EN6a?
}5 actual profit 实际利润
$MD|YW5 actual quotation 实盘；实际价位；实际报价
.J :04t1 actual year basis 按实际年度计算
kXimJL_<g actuals 实货
,0 +%ji^V actuarial investigation 精算调查
~wG.'d] actuarial principle 精算原则
>^}nk04 actuarial report 精算师报告
WM$)T6M Actuarial Society of Hong Kong 香港精算学会
,FR FH8p actuarial valuation 精算师估值
V# 8]io actuary 精算师
"8 MG[$Y ad referendum agreement 暂定协议；有待覆核的协定
<YX )am'\y ad valorem duty 从价税；按值征税
B;xw @:H ad valorem duty system 从价税制
<tkxE!xF`J ad valorem fee 从价费
'PPVM@)fU ad valorem tariff 从价关税
td Z,sHY6 additional allowance 额外免税额
/ *3[9, additional amount for unexpired risk 未过期风险的额外款额
G{$(t\>8 additional assessable profit 补加应评税利润
1,@-y#V_ additional assessment 补加评税
@8 WG additional commitment 额外承担
tYV%izE additional commitment vote 额外承担拨款
/MFy%=0l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YI0 5?J} additional dependent parent allowance 供养父母额外免税额
~Wy&xs Z H additional provision 额外拨款
f>.A^? additional stamp duty 附加印花税
[DrG;k ? additional tax 补加税罚款；补加税款
Ei!t#'*D< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3GVE/GtU adjudged bankrupt 被裁定破产
)9'eckt adjudicated bankrupt 裁定破产人
*>Sb4: adjudication fee 裁定费；评定印花税额手续费；评估契据费
l%"[ 857 adjudication of bankruptcy 裁定破产；宣告破产
k^3 ?Z2a adjudication of insolvency 裁定无力偿还债务
Z#7T!/28 adjusted actual 经调整的实数；调整后的实数
*?jU$&Qpj* adjusted current assets 经调整的流动资产；调整后的流动资产
46(Vq| adjusted figure 经调整的数字；调整后的数额
0tbximmDb adjusted liabilities 经调整的负债；调整后的负债
i*3 4/ adjusted loss 经调整的亏损；调整后的亏损
:&D>?{b0 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
{Ic~}>w adjusted profit 经调整的利润；调整后的利润
$ nN`K*% adjusted surplus 经调整的盈余额；调整后的盈余额
)o!y7MTl adjusted value 经调整的价值；调整后的价值
0{ M=^96 adjustment 调整；修订；理算〔保险〕
;\(Wz5Ok&J adjustment centre 调剂中心
U-.?+ ` adjustment lag 调整过程的时间差距；调整时差
p&1IK8i" adjustment mechanism 调整机制
7oY}=281 adjustment of loss 亏损调整
klHOAb1 adjustment process 调整过程；调整程序
4T#B7wVoM adjustment range 调整幅度
g-^Cf administered exchange rate 受管制汇率
g7*c wu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z}bUvr XP administration expenses 行政费用
ECHl 9;
+ administration fee 手续费；行政费
H ': dLR administration in bankruptcy 破产管理
.5=Qf vi* administration order 遗产管理令
V[D[MZ administrator 管理人；遗产管理人
BM bT:)% administrator of the estate 遗产管理人
dhl[JC~ _ admission of debt 债项承认书
jR~2mf!h*e admission of proof 接纳债权证明
S" ?py=7 advance 放贷款项；垫付款项；预支款项；预付款项
QuFcc}{<] advance account 暂支帐目；预付款帐户
'G1~\CT advance compensation 预付补偿金
nLK%5C advance from shareholder 股东垫款
L \0nO i advance pending reimbursement 预支以待日后付还
WBTdQG
Q6 advanced economy 先进经济体系
<3\t J advancement 预付；预付财产
-:9E +b advances warrant 垫款令
@ yJ/!9?^ advancing 贷出
fdr.'aMf% adverse balance 逆差
b_ 88o-*/ adverse exchange 逆汇
4u5^I;4pL advertisement addressed to shareholders 在报章刊登的致股东通告
:ie7HF advice for collection 托收通知书
C D#:* advice of drawing 提款通知书；汇票通知书
Y9F78=Q advice of payment 付款通知
SI_{%~k*B Advisory Committee [Securities and Futures Commission]
hDc, #~! 谘询委员会〔证券及期货事务监察委员会〕
C~o6 ]'+F_ Advisory Committee on Diversification 经济多元化谘询委员会
y- S]\tu affidavit 誓章；遗产申报誓章
|RT#ZMJek affidavit of no receipt 述明无收款的誓章
0:-i affiliate 联号；联营公司；附属公司
)W^Wqa8mG| affiliated company 附属公司；联号；联营公司
Zw(*q?9\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s=`1 wkh0 affordability 负担能力
}9T$ XF~ African Development Bank [AfDB] 非洲开发银行
y7M" Dr%t^ after-acquired property 事后取得的财产
`5}XmSJ?5 after-hours dealing 市后交易
$ LUNA. after-tax profit 税后盈利；税后利润；税后溢利
ju8mO& agency agreement 代理协议
=x
"N 0p agency expenses 代理机构的开支
2!QS&i agency fee 代理费
dP0!?J Y Agency Law 《代理法》
/|] %0B agent 代理人；承销人
6hKavzSi agent of company 公司代理人
;6 aTt2BQ agent's fee 代理人费；经纪费
"kyy>H9) aggregate 总计；总数；总体数字
(:3rANY| aggregate amount 总款额；总额
|6 LC>' aggregate assets and liabilities 总体资产与负债
Ve>*KHDSt aggregate at constant price 按固定价格计算的总体数字
S 3nA}1R aggregate demand 总需求
F?2(U\k# aggregate gross position 总持仓量
vPuPSE%M aggregate limit 总限额
.E :QZH' M aggregate of salaries tax 合计薪俸税
?! dp0< aggregate performance 总体表现；总体业绩
@Tmqw(n{ aggregate supply 总体供应
Nt 42v aggregate surplus 总盈余
* LJN 2; aggregate total 整体总额
s+?r4t3H! aggregate value 总值；合计价值
k JIKUL f aggregated basis 合计基准
k)\Yl`4au aggregated net chargeable income 合计应课税入息实额
O?Xg%k# aggregation 合并计算；合计；总和
Z[8 {V aggregation of incomes of husband and wife 夫妇入息合并计算
pK O\tkMJ aggregation of property 财产的总和
Qg agio 差价；贴水
btb-MSkO 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》
V.J[Uwf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d #7 z
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MNip; S_j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i}Ea>bi{N 《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》
w2y{3O"p= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KfJF9!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》
m MO:m8W agreement for a settlement 授产协议
Cec!{]DL& agreement for assignment 转让协议
YBQ O ]3f agreement for sale 售卖协议；买卖协议
P(f Tlrb agreement for sale and purchase 买卖协议
-[OGZP`8 agreement for the payment of interest 支付利息协议
*1 iJ a agreement for the repayment of money 还款协议
+GMM&6< agreement of reinsurance 再保险协议
K9 Agricultural Bank of China 中国农业银行
'/
3. .3k air passenger departure tax 飞机乘客离境税
Nw M = Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-WP_0 airport tax 机场税
u {=(] n alcohol duty 酒精税
0hcrQ^BB!b alienation 让与；让渡；转让
hBDPz1< alimony 生活费；赡养费
{>>ozB. All Ordinaries Index [AOI] 所有普通股指数
p" ht|x all risks 全险；综合险
FCQI fJ# All Sales Record for Stock Market 《股票市场成交报告》
04NI.Jv Allied Capital Resources Limited 新联财务有限公司
!$hrK6o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`9 b/Q allocation letter 拨款信件
k{Yj!C>
# allocation of fund 分配款项；预留款项
VR5$[-E3 allocation of profit 利润分配；溢利分配
$Hqm 09w allocation warrant 拨款令
&k(t_~m> allotment 分配；配股
sJ tz{' allotment notice 股份配售通知；配股通知
VkFTIy t allotment of shares 股份分配
Y1EN|!WZ allowable 可获宽免；免税的
~=(?Z2UDA_ allowable business loss 可扣除的营业亏损
[La=z 7* allowable expenses 可扣税的支出
+jzpB*@ allowance 免税额；津贴；备抵；准备金
1g{`1[.QO allowance for debts 债项的免税额
0rY<CV;fZ allowance for depreciation by wear and tear 耗损折旧免税额
9ZUG~d7_ allowance for funeral expenses 殡殓费的免税额
69(z[opW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fKIwdk%!- allowance for repairs and outgoings 修葺及支出方面的免税额
x:=Kr@VP allowance to debtor 给债务人的津贴
F> &Q5Kl R alteration of capital 资本更改
u9}}}UN! alternate trustee 候补受托人
8m1 @l$ amalgamation 合并
":?>6'*1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$ 6atr-Pb ambit of charges 征税范围；收费范围
Y[Us"K` amended valuation 经修订的估值
0iqa]Am American Commodities Exchange 美国商品交易所
Lhu2;F\/ American Express Bank Limited 美国运通银行
0w Xfu"E{ American Stock Exchange 美国证券交易所
^Qz8 `1`;Z amortization 摊销
vjaIFyj amount due from banks 存放银行同业的款项
`7} 6 amount due from banks abroad 存放海外银行同业的款项
?rXh
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amount due from holding companies 控股公司欠款
3(%hHM7DM amount due from local banks 存放本港银行同业的款项
& PrV+Lv amount due to banks 银行同业的存款
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amount due to banks abroad 海外银行同业的存款
YFOK%7K amount due to holding companies 控股公司存款
-QCo]:cp amount due to local banks 本港银行同业的存款
1t=Y+|vA9 amount due to outport banks 外埠银行同业的存款
( :]. ?o amount for note issue 发行纸币的款额
bG67TWY) amount of bond 担保契据的款额
?I)-e z amount of consideration 代价款额
V ^nYG$si amount of contribution 供款数额
~;#J&V@D amount of indebtedness 负债款额
\ntmD?kA amount of principal of the loan 贷款本金额
{4ON2{8;4 amount of rates chargeable 应征差饷数额
C ,z7f" amount of share capital 股本额
EaFd1 amount of sums assured 承保款额
}Y[Z`w amount of variation 变动幅度
'(Uyju= amount of vote 拨款数额
c`mJrS: amount payable 应付款额
g"(
vl-Uw amount receivable 应收款额
Y'S xehx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
En A) Rz analysis 分析
C*ZgjFvB ancillary risk 附属风险
Xj"/6|X annual account 周年帐目；周年帐目报表；年度决算；年结
LslQZ]3MY annual accounting date 年结日期
`R0>;TdT annual allowance 每年免税额；年积金；年度津贴；年津
L 7_Mg{ annual balance 年度余额
$4'I 3{$ annual disposable income 每年可动用收入
5.F.mUO annual estimates 周年预算
_ZIaEJjH/ annual fee 年费
a kgXI^K annual general meeting 周年大会
(qlI QC annual growth rate 年增率；每年增长率
nCh9IF[BL/ annual long-term supplement 长期个案每年补助金
p=\DZU~1 annual pensionable emolument 可供计算退休金的年薪
4?g~GI3 annual report 年报
8, =Ti 7_ Annual Report on the Consumer Price Index 《消费物价指数年报》
4z Af|Je annual return 周年报表；周年申报表；每年报税表格
uNl<= 1 Annual Return Rules 《周年报表规则》
: Y(Yk5 annual review of consumer prices 每年消费物价回顾
NWNH)O@ annual roll-forward basis 逐年延展方式
uDK`;o'F annual salary 年薪
inZMq(_@$ annual statement 年度报表；年度决算表
D4G*K*z,w4 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
&D[dDUdHs annuitant 年金受益人
KM< +9` annuity 年金
I(P|` " annuity contract 年金合约
2GX Aq~h@ annuity on human life 人寿年金
[nn/a?Z4 S antecedent debt 先前的债项
_A kc7" ante-dated cheque 倒填日期支票
a-x8LfcbF anticipated expenditure 预期开支
l!Z >QE`.S anticipated net profit 预期纯利
4O9HoX#-? anticipated revenue 预期收入
7xB#) o53 anti-inflation measure 反通货膨胀措施
gl:vJD anti-inflationary stance 反通货膨胀立场
T,Cq;|g5E apparent deficit 表面赤字
= t<!W apparent financial solvency 表面偿债能力
c)#b*k,lw< apparent partner 表面合伙人
B~- VGT 2o application for personal assessment 个人入息课税申请书
ch1EF/" application of fund 资金应用
?RiW:TQ* application to release as liquidator and to destruct the books of accounts and documents
+che Lc 申请免除清盘人职务及毁灭帐簿与文件
~xGWL%og appointed actuary 委任精算师
tz
j]c appointed auditor 委任核数师；委任审计师
8|{:N>7 appointed trustee 委任的受托人
X}0NeG^'O appointer 委任人
@jN!j*Y H apportioned pro rata 按比例分摊
yop EqO apportionment 分配；分摊
?0hk ~8c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zN #$eyt apportionment formula 分摊方程式
7o n$}=% apportionment of estate duty 遗产税的分摊
]o$Kh$~5 appraisal 估价；评估
5dT-{c%w4 appreciable growth 可观增长
Dd< gYPC appreciable impact 显着影响
idvEE6I@ appreciable increase 可观增长
UB&ofO appreciation 增值；升值
Q/\
<r G4 appreciation against other currencies 相对其他货币升值
IpGq_TU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
fC.-* r appreciation tax 增值税
%Gl, V5z& appropriation 拨款；拨用；拨付
Y<:%_ ]] appropriation account 拨款帐目
ktU98Bk] Appropriation Bill 拨款法案
n0 _:!]k^ appropriation-in-aid system 补助拨款办法
eT[ ,k[#q approved assets 核准资产
f?#:@ zcL approved basket stock 认可一篮子证券
[WXtR approved budget 核准预算
%<O'\&!, approved charitable donation 认可慈善捐款
7.CzS approved charitable institution 认可慈善机构
knh^q;q* approved currency 核准货币；认可货币
mV@.JFXKP approved estimates 核准预算
"Vho`x3 approved estimates of expenditure 核准开支预算
y^Oj4Y: approved overseas insurer 核准海外保险人
G'MYTq approved overseas trust company 核准海外信托公司
J
[2 ;&-@ approved pooled investment fund 核准汇集投资基金
/8q7pwV approved provident fund scheme 认可公积金计划
6| X approved provision 核准拨款
DG O_fR5L approved redeemable share 核准可赎回股份
p+snBaAo} approved regional stock 认可地区性证券
S"CsY2; approved retirement scheme 认可退休金计划
1m|Oi%i4 approved subordinated loan 核准附属贷款
0fxA*]h arbitrage 套戥；套汇；套利
?Vbe arbitrageur 套戥者；套汇者
a ^iefwsNc arbitrary amount 临时款项
]d_Id]Qa+ arrangement 措施；安排；协定
"@Ra>qb arrears 欠款
!lm^(SSv arrears of pay 欠付薪酬
q-/A_5>!;f arrears of revenue 逾期未收税款；逾期未收的帐项
tQ5gmj articles of association 组织章程；组织细则；组织章程细则
L7G':oA_`p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1& YcCN\k ascertainment of profit 确定利润
l@q.4hT "Asia Clear" “亚洲结算系统”
<' v?WV_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h\Op|#gIT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
, =I b Z Asian Development Fund [ADF] 亚洲发展基金
}%| (G[ Asian dollar bond 亚洲美元债券
yb*SD! Asian dollar market 亚洲美元市场
7 '2E-#^ Asian dollar rate 亚洲美元利率
0 h^upB#p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
w?Nvm?_] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q Xt 2 m asked price 沽盘；喊价；索价；卖方报价
cm%QV? assessable income 应评税入息
Q
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@'?<9 2A assessable profit 应评税利润
_T6WA&;8 assessable value 应评税值
[`=|^2n? assessed profit 估定利润
igOjlg_Q assessed value 经评估价值
L= Dd` assessment 评税；评定；估价；评税单
Q pz01x assessment number 评税编号；估价编号
8~ .r/!wfy assessment of additional tax 补加税评税
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< gVb assessment of performance 业绩评估；实绩评价
A{: a kK Assessor 评税主任
Z=z'j8z3 asset price bubbles 资产价格泡沫
Za jQ B asset-backed securities 具资产保证的证券
AQ32rJT8c` assets accretion 资产增值
1jh^-d5 assets and liabilities 资产与负债
NVS U)# assets betterment statement 资产递增表；资产改进表
)$P!7$C- assets lending 实物放款；有抵押贷款
(jP N+yQ assets of the company passing on the death 死者去世时转移的公司资产
LZ|G" 5X[ assets pledged as security for liabilities 用作负债抵押的资产
g`y
>) N/ assets portfolio 资产投资组合
}LM^>M% assets price 资产价格
KAjKv_6=g assets quality 资产质素
Fq&@dxN3 assets realization 资产变现
l|%7)2TyG) assets refinancing arrangement 资产再集资安排
PD|I3qv~ assets securitization 资产证券化
Iu 2RK assets situated outside Hong Kong 在香港以外地方的资产
q_g'4VZv assets stripping 削减资产；拆卖资产
$T^O3 8$ assets value 资产值
8|d l t$ assignee 承让人
j08 G-_Gjn assignment 转让；转让书；转让契
:V HJD assignment of interest 权益转让
uB
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tJUMLn? assignment of property 物业转让；物业转让书
U/&?r Y^| assignment right 转让权
$ZK4Ps -$ assignor 转让人
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D'U:) associate 有联系的人；有关连人士；相联者；合伙人；联系人
D(~6h,=m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|LcN_ , }6 associate member 附属会员
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% LKh associated body corporate 相联法人团体
KB&t31aq associated company 相联公司；联属公司
@>qzR o associated corporation 相联法团
P gr>qcbql Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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JR$Dp&]I Association of Futures Exchange Brokers 香港期货经纪协会
'hVOK(o 0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:?RooJ~# association of underwriters 承保人组织
3.Ni%FF` assumption of control 接管
qX0IHe assurance 担保；保险；转易；转易书
I:]s/r7 assurance of interest 权益的转易
Vd)iv\a at 19XX price 按一九ＸＸ年价格计算
e&8 p TD3 at a discount 按赔价计算；按贴水价格计算；打折扣
_R8)%<E at a premium 按溢价计算；按升水价格计算
aP cO 9 at call 通知付款；按通知
< hZA$.W3 at constant market price 按固定市价计算
*. Y! ZaK at constant price 按固定价格计算
|B)e! # at cost 按成本计算
L
G,XhN at current market price 按当时市价计算；按现时市价计算
=Q.2:*d. at current price 按当时价格计算；按现时价格计算
gEO#-tMjOQ at factor cost 按要素成本计算；按生产要素成本计算
VMad ]bEf at money-of-the-day price 按付款当日价格计算
)!|K3%9 at or better 按指定或较佳价位〔买卖指令〕
w/ d9S(
at par 按面值计算；平价
e| ):%6# at sight 见票即付
2 ~2 at the close 按收市盘
@gE
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ok-sm~ bp attestation 见证；见证条款
n 4> at-the-money option 平价期权
+;Q & attorney 受权人；受托代表人
17$JBQ, [ attornment 新拥有人承认书
+_Fsiu_b attributable profit 可归属利润
5|r3i \ attributable share value 可归属股份价值
8$v17 3 Auckland Stock Exchange 奥克兰证券交易所
P;MS%32 auction 拍卖
fk*JoR.o auctioneer 拍卖商
>f'n l audit 审计；核数
q0`Vw% Audit Commission 审计署
q_OIzZ@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/ w_ Sc{ 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〕
H^K(1
audit review 帐目审查
'RQZU*8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
viD+~j18 audited account 审计帐目；经审计的帐目
, *e^,|# audited annual account 经审计的周年帐目
8BE OE< audited balance sheet 经审计的资产负债表
x@v,qF$K auditor 核数师；核数主任；审计师
WB6g i2 auditor's certificate 核数师证明书；审计师证明书
gSZ NsiH auditor's report 核数师报告；审计师报告
>kz5azV0 Aussie bond 澳元债券
V/"0'H\"1 austerity budget 紧缩预算
6xk"bIp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9{70l 539 Australia All Ordinaries Index 澳洲所有普通股票指数
QMy;?, Australian Dollar [AUD] 澳元
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Australian Options Market 澳大利亚期权市场
aZ*b"3 Australian Securities Commission 澳洲证券事务监察委员会
~< Gs<c}z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9s73mu`Twg Australian Stock Exchange 澳大利亚证券交易所
R(k6S Austrian Schilling [ATS] 奥地利先令
z;#}u C authentication 认证；鉴证
u\^<V) authority to purchase 委托购买证；委购书
I y8gQdI authorization 认可；核准；授权；授权书
K?-K<3]9f authorization by direction 指示授权
45/f}kvy authorization by instruction 指令授权
O5Yk=-_m authorization by warrant 令状授权
c*~/[:} authorization of unit trust 单位信托的认可
wh|[
"U(' authorized agent 指定代理人
Te$/[`<U authorized capital 法定资本
S &s7] authorized clerk 出市员
x:xKlPGd authorized dealer 认可交易商
Ad@))o2 authorized financial institution 认可财务机构
F8_pwJUpf- authorized fund 认可基金
P%' b Sx 1 authorized fund house 获授权的基金公司；认可基金公司
"!E(= W? authorized institution 认可机构
n_$lRX5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:Q+ rE jw+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9VV authorized insurer 获授权保险人；获认可承保人
H$(%FWzQ% authorized investment 特准投资项目
"}7K>|a authorized person 获授权人
k VkV~ authorized representative 获授权代表
>5/dmHPc authorized share capital 法定股本
o[+1O automated quotation system 自动报价系统
v :6`(5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$'L(}gNv5 自动交易系统〔香港期货交易所有限公司〕
[%P_
Y/ automatic adjustment mechanism 自动调整机制
4%\L8 : automatic adjustment system 自动调整系统
D*vrQ9&#
8 Automatic Clearing House 自动票据交换所
p'KU!I } automatic exchange rates accumulation system 自动化汇率累集系统
<%>Q$b5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[NeOd77y automatic teller machine [ATM] 自动柜员机
Y&Pi`E9= autopay 自动转帐
``w,CP ? available assets 可用资产
C~'} RM available fiscal reserve 现存财政储备
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Q !GB^ P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
DI!NP ; E average 平均；平均数；海损
Y i7`iC average basic salary 平均基本薪金
b'M g average consumer expenditure 平均消费开支；一般消费开支
&1]}^/u2 average cost 平均成本
e`k
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!uO|1b average daily turnover 平均每日成交额
Ywr^uy1V,/ average daily wage rate 平均每日工资率
A[htG\A` 0 average expenditure pattern 平均开支模式
4K0N$9pd: average growth rate 平均增长率
P ~ffgzP average net fixed assets 固定资产平均净值
B964#4&
9 average of relatives 相对价格平均数
>I]t |RT]) average price 平均价格
Z7k {7 average propensity to consume 平均消费倾向；一般消费倾向
5y}}?6n+ average propensity to save 平均储蓄倾向；一般储蓄倾向
.[= 0(NO average rate 平均率
-M%n<,XN0 average revenue 平均收入；平均收益
Pk~P average stock 平均库存；平均存货
ZN%$k-2 average yearly rent 平均年租
'V 1QuSd avoidance of double taxation 避免双重课税
],qG!,V avoidance of tax 避税
