A:
KKJ a?e`C A share Ａ股；甲类股份
lK y4Nry9 abatement of tax 减税；减扣免税额
[{r ne2sA ABN AMRO Bank N.V. 荷兰银行
$
4A!Y above-the-line expenditure 线上项目支出；经常预算支出
V4x6,*)e above-the-line receipt 线上项目收入；经常预算收入
-<gQ>`(0 ABSA Asia Limited 南非联合亚洲有限公司
7o`pNcabtz absolute change 绝对数值变更
yI*h"?7T
absolute expenditure 实际开支
P, SI0$Z absolute guideline figure 绝对准则数字
vjXCArS absolute interest 绝对权益
`k'Dm:*`u4 absolute order of discharge 绝对破产解除令
uBBW2 absolute profit margin 绝对利润幅度
m:5bb 3 absolute value 实值；绝对值
ZY> u4v. absolutely vested interest 绝对既得权益
fZJ O} absorbed cost 已吸收成本；已分摊成本
%Z#[{yuFs absorption 吸收；分摊；合并
;JR_z'< absorption rate 吸收率；摊配率；分摊率
;i;;{j@$i ACB Finance Limited 亚洲商业财务有限公司
BjbpRQ, acceptable form of reciprocity 合理的互惠条件
%Wb$qpa acceptable rate 适当利率；适当汇率
h>jp.%oOu acceptance agreement 承兑协议
!EO
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*Ja,3Qq acceptor 承兑人；接受人；受票人
<=!|U0Y V
acceptor for honour 参加承兑人
.[X"+i\ accident insurance 意外保险
m ?D k(DJ Accident Insurance Association of Hong Kong 香港意外保险公会
,DWC=:@X accident insurance scheme 意外保险计划
.1?7)k
v accident year basis 意外年度基准
jQ\/R~)O accommodation 通融；贷款
dZjh@yG P. accommodation bill 通融票据；空头票据
v`u>; S_ accommodation party 汇票代发人
3`Q>s;DjIU account balance 帐户余额；帐户结余
%p.hwgvnp account book 帐簿
vke]VXU9z account collected in advance 预收款项
STQ~mFs" account current book 往来帐簿
j j"?#`cW account of after-acquired property 事后取得的财产报告
.(8eWc YK account of defaulter 拖欠帐目
.)XJ- account payable 应付帐款
g4>1> .s account payee only [A/C payee only] 只可转帐；存入收款人帐户
4\ EvJg@Z. account receivable 应收帐款
^Dhu8C( account receivable report 应收帐款报表
O\qY? ) account statement 结单；帐单；会计财务报表
HA%r:Px account title 帐户名称；会计科目
9]TvL h3 accountant's report 会计师报告
,4z?9@wQ Accountant's Report Rules 会计师报告规则
{V9} W< accounting and auditing procedure 会计与审计程序；会计与核数程序
9 k>=y n Accounting Arrangements 《会计安排》
@](\cT64i3 accounting basis 会计基础
]gGCy '*) accounting by Official Receiver 破产管理署署长呈交的帐目
* ;C8g{ Accounting Circular 《会计通告》
U?Icyn3q0 accounting class 会计类别
V{G9 E accounting date 记帐日期；会计结算日期
2VNfnk accounting for money 款项核算
eFeWjB'<7 Accounting Officer 会计主任
]&/KAk accounting period 会计报告期；会计期
N8: &v accounting policy 会计政策；会计方针
*]_GFixi accounting practice 会计惯例
E8.xmTq accounting principle 会计准则
}D&fw=r"M accounting record 会计记录
XZ8;Ow= accounting report 会计报告
P&@ [ j0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b/Z 0{38 Accounting Society of China 中国会计学会
HR83{B21 accounting statement 会计报表
H/ 6GD,0 accounting system 会计制度；会计系统
g$ oe00b accounting transaction 会计事项；帐务交易
RDu'N accounting treatment 会计处理
[ ,fd Nxc8 accounting year 会计年度
S4Vv _k-&
accretion 增值；添加
Q-GnNT7MB3 accrual 应计项目；应累算数目
|+MV%QG; accrual basis 应计制；权责发生制
\LS+.bp% accrual basis accounting 应计制会计；权责发生制会计
S*1Km& accrue 应累算；应计
p@7[w@B\c accrued benefit 应累算利益
+t XOP| X accrued charges 应计费用
g Zr/Dfy accrued cumulative preference share dividend 应累算的累积优先股股息
S oa5TM accrued expenses 应累算费用
h8!;RN[ accrued interest payable 应付利息；应计未付利息
j\ SW~}d9 accrued interest receivable 应收利息；应计未收利息
nC5 accrued right 累算权益
21Bl Lz accruing profit 应累算的利润
\o j#*aL^ accumulated fiscal reserve 累积财政储备
}3Y3f).ZW accumulated profit 累积利润；滚存溢利
Vhs:X~=qL accumulated reserve 累积储备
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'sy:h accumulation of surplus income 累积收益盈余
AQ 5C rYb acquired assets 既得资产
<IBzh_ acquisition 收购；购置；取得
=Jx,.| Bf acquisition cost 购置成本
AT{ewb acquisition expenses 购置费用
K>`7f]?H*e acquisition of 100% interest 收购全部股权
hFjXgpz5 acquisition of control 取得控制权
vx\h
Njb acquisition of fixed assets 购置固定资产
,SAS\!hsE acquisition of shell “买壳”
.#b! # acquisition price 收购价
h,V#V1>Hu act of God 天灾
TvWhy`RQ acting partner 执事合伙人
ya'@AJS active market 买卖活跃的市场；交投畅旺的市场；旺市
fx QN active partner 积极参与的合伙人
9J?G"JV? active trading 交投活跃
B94m h actual circulation 实际流通
u= K ?K actual cost 实际成本
uv2!][ actual expenditure 实际开支；实际支出
O>Nop5#o actual income 实际入息；实际收入；实际收益
{O,Cc$_ actual market 现货市场
j]"Yz t~u actual price 现货价；实际价格
T@]vjXd![ actual profit 实际利润
4>gMe3]0 actual quotation 实盘；实际价位；实际报价
oWpy ^=D_ actual year basis 按实际年度计算
9k^;]jE actuals 实货
ud`.}H~aB actuarial investigation 精算调查
XRI1/2YA actuarial principle 精算原则
1!/
U#d" actuarial report 精算师报告
0=8.8 LnN( Actuarial Society of Hong Kong 香港精算学会
5U[;T]{)e actuarial valuation 精算师估值
>=2nAv/( actuary 精算师
J|Lk::Ri ad referendum agreement 暂定协议；有待覆核的协定
2I'\o7Y ad valorem duty 从价税；按值征税
*Df|D/, WE ad valorem duty system 从价税制
*4^!e/ ad valorem fee 从价费
sDCa&"6+@ ad valorem tariff 从价关税
C<6IiF[>% additional allowance 额外免税额
'7W? VipU additional amount for unexpired risk 未过期风险的额外款额
x]k^JPX additional assessable profit 补加应评税利润
P,O9On additional assessment 补加评税
,7pO- :*g additional commitment 额外承担
Fa9]!bW additional commitment vote 额外承担拨款
3yXF|
yV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Vb tFM=Dg additional dependent parent allowance 供养父母额外免税额
d
`Q$URn| additional provision 额外拨款
`ge{KB;*n# additional stamp duty 附加印花税
fj 19U9R additional tax 补加税罚款；补加税款
f$k#\=2% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]P ->xJ adjudged bankrupt 被裁定破产
;sa-Bh=j^ adjudicated bankrupt 裁定破产人
)E^4\3 ^: adjudication fee 裁定费；评定印花税额手续费；评估契据费
=?57*=]0M adjudication of bankruptcy 裁定破产；宣告破产
HqU"i Y>b adjudication of insolvency 裁定无力偿还债务
Us YH#?|O adjusted actual 经调整的实数；调整后的实数
=5LtEgHU adjusted current assets 经调整的流动资产；调整后的流动资产
>U9!KB adjusted figure 经调整的数字；调整后的数额
D|Z, eench adjusted liabilities 经调整的负债；调整后的负债
ha'oLm# adjusted loss 经调整的亏损；调整后的亏损
k-T_ ,1l{ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
/ v;g v[ adjusted profit 经调整的利润；调整后的利润
tZ=BK :39\ adjusted surplus 经调整的盈余额；调整后的盈余额
RN3w{^Ll adjusted value 经调整的价值；调整后的价值
5 \f*x Y adjustment 调整；修订；理算〔保险〕
{:Z # 8dGe adjustment centre 调剂中心
T_, LK7D adjustment lag 调整过程的时间差距；调整时差
[ WZ<d^L adjustment mechanism 调整机制
9GkG' adjustment of loss 亏损调整
u wWfL32 adjustment process 调整过程；调整程序
Qkk~{OuC adjustment range 调整幅度
ZH`6>: administered exchange rate 受管制汇率
r,MgIv(L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
NeHR% a2~ administration expenses 行政费用
S53 [Ja administration fee 手续费；行政费
p p#Kb 2* administration in bankruptcy 破产管理
+&a2aEXF administration order 遗产管理令
OV>T} Fq administrator 管理人；遗产管理人
XT= # + administrator of the estate 遗产管理人
^$_ifkkLz admission of debt 债项承认书
n`6 8<ybl5 admission of proof 接纳债权证明
& HphE2 h advance 放贷款项；垫付款项；预支款项；预付款项
PQvq$|q advance account 暂支帐目；预付款帐户
c.,:r X0S advance compensation 预付补偿金
!V@Y \M
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s s,t[`AV{ advance pending reimbursement 预支以待日后付还
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J^# advanced economy 先进经济体系
|R Ai6;
advancement 预付；预付财产
v>)[NAY9 advances warrant 垫款令
9|Jmj @9 advancing 贷出
JeUFCWm adverse balance 逆差
v[r:1T@ adverse exchange 逆汇
o|l)oc6{ advertisement addressed to shareholders 在报章刊登的致股东通告
mbd advice for collection 托收通知书
\(Zdd
\, advice of drawing 提款通知书；汇票通知书
Y: KB"H advice of payment 付款通知
b\gl9"X Advisory Committee [Securities and Futures Commission]
'iMI&?8u 谘询委员会〔证券及期货事务监察委员会〕
A>OL5TCl Advisory Committee on Diversification 经济多元化谘询委员会
U`<EpO{j| affidavit 誓章；遗产申报誓章
lEZ[0oa affidavit of no receipt 述明无收款的誓章
G5=(3 V% affiliate 联号；联营公司；附属公司
AWQwpaj- affiliated company 附属公司；联号；联营公司
i3;Z:,A4NN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]v 94U b affordability 负担能力
_\sm$ `q African Development Bank [AfDB] 非洲开发银行
>V87#E after-acquired property 事后取得的财产
jDgiH} after-hours dealing 市后交易
PM =I after-tax profit 税后盈利；税后利润；税后溢利
9eGM6qW\_ agency agreement 代理协议
l%fnGe` _ agency expenses 代理机构的开支
0gO2^m)W agency fee 代理费
!pw%l4]/t Agency Law 《代理法》
5
;dg#hO agent 代理人；承销人
!&SUoa agent of company 公司代理人
A+ Y>1-=JO agent's fee 代理人费；经纪费
/
)5B aggregate 总计；总数；总体数字
Sqc*u&W aggregate amount 总款额；总额
3 {on$\ aggregate assets and liabilities 总体资产与负债
'D\(p,(Mt aggregate at constant price 按固定价格计算的总体数字
8d I gw aggregate demand 总需求
}Ss#0Gee aggregate gross position 总持仓量
}#EiL
!Pv aggregate limit 总限额
RJF1~9 aggregate of salaries tax 合计薪俸税
kt X(\Hf! aggregate performance 总体表现；总体业绩
nsw.\(# aggregate supply 总体供应
N< Y-]xS aggregate surplus 总盈余
fR aVY`|wK aggregate total 整体总额
$3Wl~
G} aggregate value 总值；合计价值
= kZPd>&L aggregated basis 合计基准
NqhRJa63 aggregated net chargeable income 合计应课税入息实额
YIgzFt[L aggregation 合并计算；合计；总和
WF *2^iWJ aggregation of incomes of husband and wife 夫妇入息合并计算
~O@V;y aggregation of property 财产的总和
{x2N~1!E agio 差价；贴水
|;rjr_I Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_jU6[y|XLh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
nN@8 vivP% 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
a4g=cs<9} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
G:u[Lk#6K 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
W.zA1S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Zn #ri 8S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RG: ct{i agreement for a settlement 授产协议
Eto0>YyZ agreement for assignment 转让协议
_QY0j%W agreement for sale 售卖协议；买卖协议
qh F/iUE agreement for sale and purchase 买卖协议
*1; <xeVD agreement for the payment of interest 支付利息协议
",&}vfD4M agreement for the repayment of money 还款协议
6<]&T lS] agreement of reinsurance 再保险协议
x3wyIio* Agricultural Bank of China 中国农业银行
'cH),~ z air passenger departure tax 飞机乘客离境税
! ~&X1,l1* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t4h05 i airport tax 机场税
<Er|s^C alcohol duty 酒精税
"vU:qwm alienation 让与；让渡；转让
0L c X7gU> alimony 生活费；赡养费
z ;
:E~; All Ordinaries Index [AOI] 所有普通股指数
uO7Ti]H all risks 全险；综合险
3gv>AgG All Sales Record for Stock Market 《股票市场成交报告》
sHQe0"Eo Allied Capital Resources Limited 新联财务有限公司
C/!2q$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
hbE;zY%hP allocation letter 拨款信件
O_F<VV*MFQ allocation of fund 分配款项；预留款项
d b.iMBki allocation of profit 利润分配；溢利分配
8.Y6r allocation warrant 拨款令
iKp4@6a n allotment 分配；配股
7F|T5[*l allotment notice 股份配售通知；配股通知
J&8l1{gd allotment of shares 股份分配
!WVF{L,/I allowable 可获宽免；免税的
20% xD e allowable business loss 可扣除的营业亏损
y3;G<9K2c] allowable expenses 可扣税的支出
?F?! QrL allowance 免税额；津贴；备抵；准备金
[R
A=M allowance for debts 债项的免税额
v,+2CVdW allowance for depreciation by wear and tear 耗损折旧免税额
jew?cnRmd allowance for funeral expenses 殡殓费的免税额
^>9M2O['!s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@zd)]O]xH? allowance for repairs and outgoings 修葺及支出方面的免税额
)
I-8 . allowance to debtor 给债务人的津贴
Rq4\~F? alteration of capital 资本更改
!R)v2Mk| alternate trustee 候补受托人
E@ t~juF! amalgamation 合并
uo 7AU3\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
] MUuz'< ambit of charges 征税范围；收费范围
'^7Sa amended valuation 经修订的估值
,a5I:V^\ American Commodities Exchange 美国商品交易所
H~||]_q| American Express Bank Limited 美国运通银行
= UT v American Stock Exchange 美国证券交易所
jw(v08u > amortization 摊销
pw- C=MY] amount due from banks 存放银行同业的款项
q7m-} mBN~ amount due from banks abroad 存放海外银行同业的款项
#[I`VA\x amount due from holding companies 控股公司欠款
J
tYnBg?[E amount due from local banks 存放本港银行同业的款项
l)XzU&Sc~ amount due to banks 银行同业的存款
\i`/k( amount due to banks abroad 海外银行同业的存款
v
C><N amount due to holding companies 控股公司存款
uiDR} amount due to local banks 本港银行同业的存款
8#7z5:_ amount due to outport banks 外埠银行同业的存款
f>p;Jh{2fn amount for note issue 发行纸币的款额
tOp>O oD amount of bond 担保契据的款额
5OKbW! amount of consideration 代价款额
7*@q d& amount of contribution 供款数额
6PvV X*5T amount of indebtedness 负债款额
A5?[j
QT0 amount of principal of the loan 贷款本金额
T-|z18|! amount of rates chargeable 应征差饷数额
q1NAKcA<U amount of share capital 股本额
K[T? --H amount of sums assured 承保款额
\ J9@p amount of variation 变动幅度
)ALf!E%{ amount of vote 拨款数额
--
_,; amount payable 应付款额
`+]4C +w amount receivable 应收款额
5&+
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2b Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%Vi ve2j C analysis 分析
Xv=n+u o ancillary risk 附属风险
q| gG{9 annual account 周年帐目；周年帐目报表；年度决算；年结
&IOChQ`8P annual accounting date 年结日期
b.C!4^ annual allowance 每年免税额；年积金；年度津贴；年津
0QEVL6gw annual balance 年度余额
XQlK }AK annual disposable income 每年可动用收入
;t"#7\ annual estimates 周年预算
`sJkOEc` annual fee 年费
=wI ,H@ annual general meeting 周年大会
%4+r & annual growth rate 年增率；每年增长率
MH!'g7iK8 annual long-term supplement 长期个案每年补助金
1(rH5z'F annual pensionable emolument 可供计算退休金的年薪
]hv4EL(zi annual report 年报
ETjlq]@j Annual Report on the Consumer Price Index 《消费物价指数年报》
!:rQ@PSy9 annual return 周年报表；周年申报表；每年报税表格
ho f ZpM Annual Return Rules 《周年报表规则》
] hL 1qS annual review of consumer prices 每年消费物价回顾
H $;K(,' annual roll-forward basis 逐年延展方式
&m+s5 annual salary 年薪
<P}{0Y~@*W annual statement 年度报表；年度决算表
[< f\+g2ct Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0'z$"(6D annuitant 年金受益人
<\2,7K{{+; annuity 年金
GG %j+Ed annuity contract 年金合约
3xV annuity on human life 人寿年金
+a"A svw2 antecedent debt 先前的债项
(K^9$w]tf ante-dated cheque 倒填日期支票
y\r8_rBo anticipated expenditure 预期开支
~i6t c d anticipated net profit 预期纯利
_YO ` x anticipated revenue 预期收入
C x$|7J=O anti-inflation measure 反通货膨胀措施
!t~S.`vF anti-inflationary stance 反通货膨胀立场
^Zydy apparent deficit 表面赤字
/`}C~ apparent financial solvency 表面偿债能力
xJN
J vA apparent partner 表面合伙人
[S-NGip application for personal assessment 个人入息课税申请书
a|T P 2m application of fund 资金应用
RK" d Pr application to release as liquidator and to destruct the books of accounts and documents
&xrm;pO 申请免除清盘人职务及毁灭帐簿与文件
}c%QF appointed actuary 委任精算师
r$R(4q: appointed auditor 委任核数师；委任审计师
\7*9l % appointed trustee 委任的受托人
!=|3^A appointer 委任人
lj'c0k8 apportioned pro rata 按比例分摊
/Q})%j1S0 apportionment 分配；分摊
b\dBt#mB! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@6}c\z@AxM apportionment formula 分摊方程式
yxLGseD apportionment of estate duty 遗产税的分摊
"%-HZw%X appraisal 估价；评估
`m@ 06Q appreciable growth 可观增长
w*$nG$ appreciable impact 显着影响
{u3^#kF appreciable increase 可观增长
'zi5ihiT appreciation 增值；升值
7PHvsd"]p appreciation against other currencies 相对其他货币升值
.2[>SI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!)_80O1 appreciation tax 增值税
GkaIqBS appropriation 拨款；拨用；拨付
[1 w appropriation account 拨款帐目
{C|#<}1 Appropriation Bill 拨款法案
e=1&mO? appropriation-in-aid system 补助拨款办法
s e2+X >@> approved assets 核准资产
2EycFjO approved basket stock 认可一篮子证券
n=L;(jp<j approved budget 核准预算
@H1 pPr approved charitable donation 认可慈善捐款
u <D&R T approved charitable institution 认可慈善机构
i2)rDek3]T approved currency 核准货币；认可货币
=>4>Z_ q approved estimates 核准预算
lmQ!q>N approved estimates of expenditure 核准开支预算
<;phc~0+ approved overseas insurer 核准海外保险人
}bAd@a9>3 approved overseas trust company 核准海外信托公司
n M,m#"AI approved pooled investment fund 核准汇集投资基金
-O^ b approved provident fund scheme 认可公积金计划
#B;` T [ approved provision 核准拨款
|Tf}8e approved redeemable share 核准可赎回股份
H iILJyb approved regional stock 认可地区性证券
9 )e`mO *n approved retirement scheme 认可退休金计划
k "'q approved subordinated loan 核准附属贷款
gO gZ arbitrage 套戥；套汇；套利
!gW$A-XD arbitrageur 套戥者；套汇者
bx!Sy0PUJ arbitrary amount 临时款项
gB71~A{J arrangement 措施；安排；协定
%:YON,1b=7 arrears 欠款
S-Ryt>G arrears of pay 欠付薪酬
?dC[VYC\^ arrears of revenue 逾期未收税款；逾期未收的帐项
k2,n:7 articles of association 组织章程；组织细则；组织章程细则
fw|r{#d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
no)Spo' ascertainment of profit 确定利润
it D%sKo "Asia Clear" “亚洲结算系统”
H.v`JNs ( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Cdot l$' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;) u}`4~L Asian Development Fund [ADF] 亚洲发展基金
. A &Ey5 Asian dollar bond 亚洲美元债券
K:46 5r: Asian dollar market 亚洲美元市场
rV[#4,} PF Asian dollar rate 亚洲美元利率
toX4kmC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zf5s\w.4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C W7E2
^P$ asked price 沽盘；喊价；索价；卖方报价
JrOp-ug assessable income 应评税入息
k2j:s}RHY assessable loss 应评税亏损
/^P ^K assessable profit 应评税利润
S%kE<M? assessable value 应评税值
ipw _AC ~ assessed profit 估定利润
@HMt}zD assessed value 经评估价值
A
WMR 0I assessment 评税；评定；估价；评税单
s~IOc%3 assessment number 评税编号；估价编号
(GMKIw2 assessment of additional tax 补加税评税
HI,1~ J w+ assessment of performance 业绩评估；实绩评价
mhnD1}9,Ih Assessor 评税主任
%R7Q `!@8 asset price bubbles 资产价格泡沫
p%]* I ? asset-backed securities 具资产保证的证券
I&q:w\\z8| assets accretion 资产增值
zVGjXuNa assets and liabilities 资产与负债
JUF[Y^C assets betterment statement 资产递增表；资产改进表
[WRs1$5 assets lending 实物放款；有抵押贷款
*;,=x< assets of the company passing on the death 死者去世时转移的公司资产
^.nvX{H8~= assets pledged as security for liabilities 用作负债抵押的资产
vD[@cm assets portfolio 资产投资组合
1AjsAi,7;2 assets price 资产价格
c<y.Y 0 assets quality 资产质素
67<zBw2 assets realization 资产变现
Ty*ec%U9F assets refinancing arrangement 资产再集资安排
tURIDj%#p assets securitization 资产证券化
]6pxd \Q assets situated outside Hong Kong 在香港以外地方的资产
(=QaAn,,R assets stripping 削减资产；拆卖资产
k#c BBrY assets value 资产值
6IctW5b assignee 承让人
Q7N4@w;e assignment 转让；转让书；转让契
&o WWc$ assignment of interest 权益转让
zb?wl fT assignment of letters patent and trade mark 专利证书及商标转让
Y
H
2i V assignment of property 物业转让；物业转让书
Z, lU O. assignment right 转让权
PC.$&x4w1 assignor 转让人
l(v$+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
f0IljY!. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wTf0O@``6H associate member 附属会员
l^u P?l" associated body corporate 相联法人团体
69d Fd!G\ associated company 相联公司；联属公司
@1*lmFq'kV associated corporation 相联法团
bL)g+<:F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x/[i &Gkv 公认会计师公会〔英国〕
SR*%-JbA Association of Futures Exchange Brokers 香港期货经纪协会
N>/*)Frt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kZU8s'C association of underwriters 承保人组织
Wey- nsk assumption of control 接管
^n@iCr9 assurance 担保；保险；转易；转易书
V~T jz%< assurance of interest 权益的转易
s|pb0 at 19XX price 按一九ＸＸ年价格计算
@E,{p "{ at a discount 按赔价计算；按贴水价格计算；打折扣
HAf.LdnzS at a premium 按溢价计算；按升水价格计算
!V+5$TsS at call 通知付款；按通知
?Ih24>:D at constant market price 按固定市价计算
9(ZzwkD'> at constant price 按固定价格计算
pEH[fA ] at cost 按成本计算
HoH3.AY X at current market price 按当时市价计算；按现时市价计算
l
YH={jJ at current price 按当时价格计算；按现时价格计算
fX[,yc; at factor cost 按要素成本计算；按生产要素成本计算
r?{Vqephz at money-of-the-day price 按付款当日价格计算
8kW9.
at or better 按指定或较佳价位〔买卖指令〕
ii2oWU at par 按面值计算；平价
Wq<>a;m at sight 见票即付
x^+ C[% at the close 按收市盘
pr;<n\Y{ at the opening 按开市盘
'8*gJ7] attestation 见证；见证条款
~<v{CBq[ at-the-money option 平价期权
Pu/0< Orp7 attorney 受权人；受托代表人
l]sO[`X attornment 新拥有人承认书
O<6/0ub&+h attributable profit 可归属利润
jph~ g*Z attributable share value 可归属股份价值
yC+N18y? Auckland Stock Exchange 奥克兰证券交易所
9' 8OGCN auction 拍卖
uqTOEHH7 auctioneer 拍卖商
4TwU0N+> audit 审计；核数
)tFFa*Z' Audit Commission 审计署
,=$yvZs4[] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ct } "o 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〕
K8|6r|x audit review 帐目审查
?=r!b{9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?aOR ^ K audited account 审计帐目；经审计的帐目
i$"FUC~' audited annual account 经审计的周年帐目
Qi= rhN` audited balance sheet 经审计的资产负债表
R^1= :<)C auditor 核数师；核数主任；审计师
%(6f auditor's certificate 核数师证明书；审计师证明书
?z:xQ*#X auditor's report 核数师报告；审计师报告
&sS k~ : Aussie bond 澳元债券
Gk[P-%%b / austerity budget 紧缩预算
5Hr(9 ) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*9PS 2*n Australia All Ordinaries Index 澳洲所有普通股票指数
!PUhdW Australian Dollar [AUD] 澳元
3q pk Mu3 Australian Options Market 澳大利亚期权市场
8^dGI9N
Australian Securities Commission 澳洲证券事务监察委员会
Z]w_2- - Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m G?a)P Australian Stock Exchange 澳大利亚证券交易所
ik8e Austrian Schilling [ATS] 奥地利先令
\?3];+c9 authentication 认证；鉴证
CvbY2_>Nh authority to purchase 委托购买证；委购书
]\#Rs VX authorization 认可；核准；授权；授权书
}ZVNDvGH authorization by direction 指示授权
g-+p(Ll| authorization by instruction 指令授权
`Z%XA> authorization by warrant 令状授权
yt !K|g authorization of unit trust 单位信托的认可
l'
"< authorized agent 指定代理人
#y>oCB`EM authorized capital 法定资本
Rx`0VQ authorized clerk 出市员
6\::Ku4_2 authorized dealer 认可交易商
m.V mS7_I authorized financial institution 认可财务机构
q8kt_&I j authorized fund 认可基金
[]dRDe;# authorized fund house 获授权的基金公司；认可基金公司
^+GN8L Us authorized institution 认可机构
cst=ms authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'kx{0J? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fcw \`. authorized insurer 获授权保险人；获认可承保人
K[?wP>s authorized investment 特准投资项目
>@oO7<WB authorized person 获授权人
E"L'm0i[[ authorized representative 获授权代表
Z< &:
W8n authorized share capital 法定股本
X,y$!2QI automated quotation system 自动报价系统
:"QRB#EC% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Uj!L:u2b 自动交易系统〔香港期货交易所有限公司〕
^' [ | automatic adjustment mechanism 自动调整机制
JRodYXjE automatic adjustment system 自动调整系统
<n6/np! Automatic Clearing House 自动票据交换所
6?,r d automatic exchange rates accumulation system 自动化汇率累集系统
|#-Oz#Eg' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
YDmFR,047 automatic teller machine [ATM] 自动柜员机
uk\GAm@O autopay 自动转帐
O$&p<~ available assets 可用资产
pAa{,,Qc available fiscal reserve 现存财政储备
X;6X
K$" available profit 可用利润
rcyH2)Y/e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Q2fa]*Z5 average 平均；平均数；海损
@l;f';+ average basic salary 平均基本薪金
~+T~}S average consumer expenditure 平均消费开支；一般消费开支
:$}67b)MO average cost 平均成本
~?L. n:wu average cost of land production 增辟土地平均成本
.0a$E`V=D average daily turnover 平均每日成交额
Pt1Htt:BE average daily wage rate 平均每日工资率
L1D%vu` average expenditure pattern 平均开支模式
l|uN-{ w average growth rate 平均增长率
'E7|L@X"r average net fixed assets 固定资产平均净值
CV&
SN A average of relatives 相对价格平均数
l[.pI];T average price 平均价格
[e*8hb S average propensity to consume 平均消费倾向；一般消费倾向
UhEnW8^bz1 average propensity to save 平均储蓄倾向；一般储蓄倾向
5 TnECk average rate 平均率
`q5*VqIhs average revenue 平均收入；平均收益
nKHyq\ average stock 平均库存；平均存货
] xH ` average yearly rent 平均年租
3gGF? 0o avoidance of double taxation 避免双重课税
Fh?q;oEj avoidance of tax 避税
