A:
G}p* oz~ A share Ａ股；甲类股份
6`sS8Ar&u abatement of tax 减税；减扣免税额
|Gn qfD ABN AMRO Bank N.V. 荷兰银行
{{ /-v3n above-the-line expenditure 线上项目支出；经常预算支出
1JSKK.LuJV above-the-line receipt 线上项目收入；经常预算收入
8+OcM
;0 ABSA Asia Limited 南非联合亚洲有限公司
''~#tK
f absolute change 绝对数值变更
>Yt+LdG!- absolute expenditure 实际开支
@6:J$B~)u absolute guideline figure 绝对准则数字
$z* Y:vFP absolute interest 绝对权益
},(Ln%M absolute order of discharge 绝对破产解除令
kC4}@{4i absolute profit margin 绝对利润幅度
eJ tfQ@? absolute value 实值；绝对值
e95@4f^ K2 absolutely vested interest 绝对既得权益
Ob>M]udn absorbed cost 已吸收成本；已分摊成本
hTK6N absorption 吸收；分摊；合并
M|uWSG absorption rate 吸收率；摊配率；分摊率
/$?7L( ACB Finance Limited 亚洲商业财务有限公司
-/ h'uG acceptable form of reciprocity 合理的互惠条件
v\b@;H` acceptable rate 适当利率；适当汇率
,T\) % q acceptance agreement 承兑协议
K1*]6x, acceptance for honour 参加承兑
:~{x'`czJ acceptor 承兑人；接受人；受票人
:Vl2\H=P acceptor for honour 参加承兑人
%_%/ym accident insurance 意外保险
(n3MbVi3LU Accident Insurance Association of Hong Kong 香港意外保险公会
QpC,komLJ accident insurance scheme 意外保险计划
a 2\r^fY/ accident year basis 意外年度基准
52>,JHq accommodation 通融；贷款
K~ShV accommodation bill 通融票据；空头票据
yi$ Jk}w accommodation party 汇票代发人
ohj(1jt account balance 帐户余额；帐户结余
|B/A)(c
yV account book 帐簿
1feS/l$ account collected in advance 预收款项
I-?Dil3 account current book 往来帐簿
Jt}0%C3d account of after-acquired property 事后取得的财产报告
&S|%>C{P.w account of defaulter 拖欠帐目
hAv.rjhw_ account payable 应付帐款
_k2 *2db account payee only [A/C payee only] 只可转帐；存入收款人帐户
nFY6K%[ account receivable 应收帐款
$ wx)/t< account receivable report 应收帐款报表
/WWD;keP5 account statement 结单；帐单；会计财务报表
:Mq-4U .e account title 帐户名称；会计科目
q=(.N>% accountant's report 会计师报告
5<?s86GHh' Accountant's Report Rules 会计师报告规则
|'" 17c& accounting and auditing procedure 会计与审计程序；会计与核数程序
;&v~tD7 Accounting Arrangements 《会计安排》
ri?>@i-9= accounting basis 会计基础
uy^vQ/ accounting by Official Receiver 破产管理署署长呈交的帐目
$^;b
1bnO Accounting Circular 《会计通告》
/,m!S RJ accounting class 会计类别
3 A>Bnb accounting date 记帐日期；会计结算日期
<qp D Az4k accounting for money 款项核算
a p[{`u Accounting Officer 会计主任
j9G1
_ accounting period 会计报告期；会计期
GN%|'eU accounting policy 会计政策；会计方针
38B h9>c3 accounting practice 会计惯例
mFdj+ &2\ accounting principle 会计准则
eH9Ofhsry accounting record 会计记录
e;ej/)no` accounting report 会计报告
="*:H) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i1E~ F Accounting Society of China 中国会计学会
JTn\NSa
accounting statement 会计报表
x."/+/ accounting system 会计制度；会计系统
bO2s'!x accounting transaction 会计事项；帐务交易
?rG>SA>o accounting treatment 会计处理
q V +g Q accounting year 会计年度
D3BT>zTGK accretion 增值；添加
?6=u[))M& accrual 应计项目；应累算数目
rbw5 .NU accrual basis 应计制；权责发生制
JL1z8Nu accrual basis accounting 应计制会计；权责发生制会计
eub2[, accrue 应累算；应计
'ixu+.ZL/ accrued benefit 应累算利益
jx7b$x] accrued charges 应计费用
[^4)3cj7} accrued cumulative preference share dividend 应累算的累积优先股股息
9X- w5$< accrued expenses 应累算费用
sWc_,[b accrued interest payable 应付利息；应计未付利息
QFS5PZ accrued interest receivable 应收利息；应计未收利息
d|R qS`h
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[)E.T,fjMQ accruing profit 应累算的利润
CMI V"- accumulated fiscal reserve 累积财政储备
E"l/r4*f@ accumulated profit 累积利润；滚存溢利
+.u)\'r;h accumulated reserve 累积储备
1ae,s{| accumulation of surplus income 累积收益盈余
G V"Hk E; acquired assets 既得资产
f,_EPh> acquisition 收购；购置；取得
#uzp acquisition cost 购置成本
<*4BT}r,^2 acquisition expenses 购置费用
BD (Y =g acquisition of 100% interest 收购全部股权
&rmXz6 F acquisition of control 取得控制权
d@ ?++z acquisition of fixed assets 购置固定资产
yK3b^ acquisition of shell “买壳”
~;#OQ[ acquisition price 收购价
RMfKM!
vE act of God 天灾
)=vQrMyB acting partner 执事合伙人
".Q``d&X active market 买卖活跃的市场；交投畅旺的市场；旺市
O ^+H:Y| active partner 积极参与的合伙人
` ,O#r0m active trading 交投活跃
qlJzXq{|` actual circulation 实际流通
&eqeQD6 actual cost 实际成本
*4 9lM; actual expenditure 实际开支；实际支出
[$ <\*d/ actual income 实际入息；实际收入；实际收益
hN3*]s;/6z actual market 现货市场
X '
,0vK actual price 现货价；实际价格
e2 X\ll actual profit 实际利润
c :{#H9 actual quotation 实盘；实际价位；实际报价
_3'FX# xc actual year basis 按实际年度计算
=>k E`"{! actuals 实货
V4.&"0\n # actuarial investigation 精算调查
>-0\w P actuarial principle 精算原则
K#e&yY actuarial report 精算师报告
k+D"LA%J Actuarial Society of Hong Kong 香港精算学会
?b8 : actuarial valuation 精算师估值
KT>eE actuary 精算师
oN\IQ7oI ad referendum agreement 暂定协议；有待覆核的协定
+[R,w sG ad valorem duty 从价税；按值征税
,@#)) 2<RK ad valorem duty system 从价税制
DN GXp5I ad valorem fee 从价费
+p
Y*BP+~i ad valorem tariff 从价关税
|*T3TsP u additional allowance 额外免税额
pp2,d`01[L additional amount for unexpired risk 未过期风险的额外款额
R iPxz =kr additional assessable profit 补加应评税利润
!)1gGXRY additional assessment 补加评税
/YLHg5n8+ additional commitment 额外承担
R|&Rq(ow" additional commitment vote 额外承担拨款
'[z 529HN additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z?);^m|T additional dependent parent allowance 供养父母额外免税额
o;zU;pkB additional provision 额外拨款
Mkj` additional stamp duty 附加印花税
|K(2 _Wp additional tax 补加税罚款；补加税款
jgW- &nK! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
vo]!IY adjudged bankrupt 被裁定破产
`;7eu= adjudicated bankrupt 裁定破产人
5x =aJl;G adjudication fee 裁定费；评定印花税额手续费；评估契据费
@5rl; C adjudication of bankruptcy 裁定破产；宣告破产
s
IE2a0+ adjudication of insolvency 裁定无力偿还债务
;Eer adjusted actual 经调整的实数；调整后的实数
V8Fp1?E9S adjusted current assets 经调整的流动资产；调整后的流动资产
@X?7a]+;8 adjusted figure 经调整的数字；调整后的数额
OA BMI gX adjusted liabilities 经调整的负债；调整后的负债
UK7pQt}9 adjusted loss 经调整的亏损；调整后的亏损
p" ;5J+?( 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
'BiR ,M$mY adjusted profit 经调整的利润；调整后的利润
4*D'zJsJ adjusted surplus 经调整的盈余额；调整后的盈余额
r+D ?_Lk adjusted value 经调整的价值；调整后的价值
<Pm!#)-g9 adjustment 调整；修订；理算〔保险〕
b:M1P&R adjustment centre 调剂中心
5p}ri,Y< adjustment lag 调整过程的时间差距；调整时差
Bo#,)%80 adjustment mechanism 调整机制
zJ=lNb?q adjustment of loss 亏损调整
NR6wNz&81 adjustment process 调整过程；调整程序
wOLDHg_ adjustment range 调整幅度
VbG#)>"F administered exchange rate 受管制汇率
i eL7jN,'m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2 d# 3LnO administration expenses 行政费用
Q:5^K administration fee 手续费；行政费
"K9/^S_ administration in bankruptcy 破产管理
vh/&KTe?: administration order 遗产管理令
^c-8~r|y, administrator 管理人；遗产管理人
H:k?#7D( administrator of the estate 遗产管理人
yZ:AJNb admission of debt 债项承认书
ms]r1x" admission of proof 接纳债权证明
6/5Xy69:h advance 放贷款项；垫付款项；预支款项；预付款项
=<; C5kSD advance account 暂支帐目；预付款帐户
cEK<CV advance compensation 预付补偿金
x@)G@'vV| advance from shareholder 股东垫款
F{*h~7D-| advance pending reimbursement 预支以待日后付还
s;ivoGe} advanced economy 先进经济体系
&}y?Lt advancement 预付；预付财产
_ g8CvH)?! advances warrant 垫款令
E-`3}"{ advancing 贷出
p=jpk@RX adverse balance 逆差
#lY_ XV. adverse exchange 逆汇
VRs|"; advertisement addressed to shareholders 在报章刊登的致股东通告
x<'<E@jpU; advice for collection 托收通知书
]J(BaX4 advice of drawing 提款通知书；汇票通知书
@PZ {( advice of payment 付款通知
3!u`PIQv Advisory Committee [Securities and Futures Commission]
kdP *{ 谘询委员会〔证券及期货事务监察委员会〕
$A;%p6PO) Advisory Committee on Diversification 经济多元化谘询委员会
m4r<=o affidavit 誓章；遗产申报誓章
cSD$I^$oq affidavit of no receipt 述明无收款的誓章
euyd(y$'k affiliate 联号；联营公司；附属公司
#
E{2 !Z affiliated company 附属公司；联号；联营公司
yp!7^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
MtD0e@ affordability 负担能力
RD|DHio% African Development Bank [AfDB] 非洲开发银行
,6 IKkyD after-acquired property 事后取得的财产
@dyh: 2! after-hours dealing 市后交易
&E+mXEve after-tax profit 税后盈利；税后利润；税后溢利
*8I"7'xh agency agreement 代理协议
'nT#c[x[0 agency expenses 代理机构的开支
QG= K ^g agency fee 代理费
II'"Nkxd Agency Law 《代理法》
SYd6D@^2j agent 代理人；承销人
xjy(f ~' agent of company 公司代理人
xep8CimP' agent's fee 代理人费；经纪费
W ;T 5[ aggregate 总计；总数；总体数字
Ntt*}|:QV< aggregate amount 总款额；总额
w$DHMpW' aggregate assets and liabilities 总体资产与负债
mz|p=[lR| aggregate at constant price 按固定价格计算的总体数字
N`HiNb
[ aggregate demand 总需求
[0n[ \&
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jcbq # aggregate limit 总限额
x:6c @2 aggregate of salaries tax 合计薪俸税
5~[m] aggregate performance 总体表现；总体业绩
YvG=P<_xw aggregate supply 总体供应
TYKs2+S6 aggregate surplus 总盈余
9Wv}g"KY0 aggregate total 整体总额
q|g>; _ aggregate value 总值；合计价值
8CUlE-R5 aggregated basis 合计基准
3oOr*N3R aggregated net chargeable income 合计应课税入息实额
6E#znRi6IE aggregation 合并计算；合计；总和
dSI <s^n aggregation of incomes of husband and wife 夫妇入息合并计算
7|PB6h3 aggregation of property 财产的总和
WS ^,@>A agio 差价；贴水
f.Y [2b Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
T jE'X2/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!$hi:3{U , 《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》
I<rT \':9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)~ 0TGy| 《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》
mKBO<l{S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
U0;pl2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V Ta% agreement for a settlement 授产协议
5HaI$>h6 agreement for assignment 转让协议
ubv>* i O agreement for sale 售卖协议；买卖协议
Y$5uoq%p3A agreement for sale and purchase 买卖协议
w,az{\ agreement for the payment of interest 支付利息协议
a D+4uGN agreement for the repayment of money 还款协议
a*&( cn agreement of reinsurance 再保险协议
q5G`q&O5 Agricultural Bank of China 中国农业银行
{e5DQ 21. air passenger departure tax 飞机乘客离境税
v`@NwH<r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/Nkxb& airport tax 机场税
*M ^ <oG alcohol duty 酒精税
yv|`A2@9 alienation 让与；让渡；转让
cLf<YF alimony 生活费；赡养费
`W:z#uNG] All Ordinaries Index [AOI] 所有普通股指数
~1&WR `U all risks 全险；综合险
8'"=y}]H~ All Sales Record for Stock Market 《股票市场成交报告》
tZG l^mA"g Allied Capital Resources Limited 新联财务有限公司
N%F4ug@i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
suS[P?4 allocation letter 拨款信件
2){O&8 A allocation of fund 分配款项；预留款项
PJ YUD5 allocation of profit 利润分配；溢利分配
wF9L<<&B allocation warrant 拨款令
O 6ph_$nt. allotment 分配；配股
~F^tLi!5 allotment notice 股份配售通知；配股通知
6>]w1
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;0U*N &
f allowable 可获宽免；免税的
aaP6zJXi allowable business loss 可扣除的营业亏损
iB|htH'T allowable expenses 可扣税的支出
S Rk%BJ? ~ allowance 免税额；津贴；备抵；准备金
Ci4; e allowance for debts 债项的免税额
,{; *b
v allowance for depreciation by wear and tear 耗损折旧免税额
N% ?R( allowance for funeral expenses 殡殓费的免税额
TuEM allowance for inflation 为通货膨胀而预留的款项；通胀准备金
WvZt~x&2 allowance for repairs and outgoings 修葺及支出方面的免税额
c5_/i7 allowance to debtor 给债务人的津贴
iu?gZVyka alteration of capital 资本更改
Bi2 c5[3 alternate trustee 候补受托人
s h R| amalgamation 合并
UwxszEHC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e#)N Ycr6 ambit of charges 征税范围；收费范围
P{x6e/ amended valuation 经修订的估值
d
N$,AO T American Commodities Exchange 美国商品交易所
!S%0#d2 American Express Bank Limited 美国运通银行
1F_$[iIX] American Stock Exchange 美国证券交易所
('{ aOiSH amortization 摊销
_, E/HAX amount due from banks 存放银行同业的款项
PXyv);#Q` amount due from banks abroad 存放海外银行同业的款项
Ze[,0Y!u& amount due from holding companies 控股公司欠款
?;y-skh amount due from local banks 存放本港银行同业的款项
OD9z7*E@ amount due to banks 银行同业的存款
!,dp/5
V amount due to banks abroad 海外银行同业的存款
16>D?;2o( amount due to holding companies 控股公司存款
w TD}c1J( amount due to local banks 本港银行同业的存款
RRXp9{x` amount due to outport banks 外埠银行同业的存款
Q:|W/RD~ amount for note issue 发行纸币的款额
L9<\vJ amount of bond 担保契据的款额
z)(W
x"> amount of consideration 代价款额
Se_]=>WI amount of contribution 供款数额
'$c9 S[ amount of indebtedness 负债款额
r6nnRN/S= amount of principal of the loan 贷款本金额
4BSqL!i( amount of rates chargeable 应征差饷数额
$}.+}'7$ amount of share capital 股本额
KZTLIZxI- amount of sums assured 承保款额
|;7mDhj= amount of variation 变动幅度
b8_F2 amount of vote 拨款数额
;*$e8y2 amount payable 应付款额
Jt[,V*:# amount receivable 应收款额
Y!8FW| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
="5 D}%
analysis 分析
, /%'""`w ancillary risk 附属风险
q-+:1E annual account 周年帐目；周年帐目报表；年度决算；年结
Rpv[rvK' annual accounting date 年结日期
0- [naGz annual allowance 每年免税额；年积金；年度津贴；年津
yx|{:Li! annual balance 年度余额
qDG2rFu&[ annual disposable income 每年可动用收入
W7Y@]QMX annual estimates 周年预算
/`l;u 7RD annual fee 年费
Q`W2 \Kod] annual general meeting 周年大会
P6O\\,B1A annual growth rate 年增率；每年增长率
$~iZ aX8& annual long-term supplement 长期个案每年补助金
vJaWHC$q annual pensionable emolument 可供计算退休金的年薪
x(cv }#}S8 annual report 年报
,~=] 3qmbR Annual Report on the Consumer Price Index 《消费物价指数年报》
- om9 Z0e annual return 周年报表；周年申报表；每年报税表格
hPUAm6 b; Annual Return Rules 《周年报表规则》
I/XSW # annual review of consumer prices 每年消费物价回顾
FuBt`H annual roll-forward basis 逐年延展方式
v7SYWO# annual salary 年薪
|?#JCG annual statement 年度报表；年度决算表
A[8m3L#k 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
#-\5O annuitant 年金受益人
DnFzCJ annuity 年金
+ C8O" annuity contract 年金合约
e b} P/ annuity on human life 人寿年金
*!ng)3# antecedent debt 先前的债项
Q"ZpT ante-dated cheque 倒填日期支票
l'/`2Y1 anticipated expenditure 预期开支
YR*gO TD anticipated net profit 预期纯利
(jA5` 4>u anticipated revenue 预期收入
.wD
$Bsm`t anti-inflation measure 反通货膨胀措施
0U@#&pUc anti-inflationary stance 反通货膨胀立场
gu!!}pwV9 apparent deficit 表面赤字
IJ&Lk=2E] apparent financial solvency 表面偿债能力
DtFHh/X apparent partner 表面合伙人
L7 Hv ) application for personal assessment 个人入息课税申请书
K^U =" application of fund 资金应用
H7GI`3o application to release as liquidator and to destruct the books of accounts and documents
ZX` \so,&, 申请免除清盘人职务及毁灭帐簿与文件
[B# XA}w appointed actuary 委任精算师
0\{dt4nW&O appointed auditor 委任核数师；委任审计师
uQKQC?w appointed trustee 委任的受托人
OemY'M? ZQ appointer 委任人
5, ,~k= apportioned pro rata 按比例分摊
C@6:uiT$ apportionment 分配；分摊
7H 5VzV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zQ |2D*W apportionment formula 分摊方程式
t\hnnu`Pq apportionment of estate duty 遗产税的分摊
W06#|8,{v appraisal 估价；评估
N?ccG \t appreciable growth 可观增长
m~5 unB9 appreciable impact 显着影响
Cd_@< appreciable increase 可观增长
U?sHh 2* appreciation 增值；升值
Tj#S') s8 appreciation against other currencies 相对其他货币升值
< j:\;mi; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
12z!{k 7N appreciation tax 增值税
8&G9 ?n`I5 appropriation 拨款；拨用；拨付
9 L:wfg}8s appropriation account 拨款帐目
'EiCT l Appropriation Bill 拨款法案
L@{'J appropriation-in-aid system 补助拨款办法
s|e.mZk/ approved assets 核准资产
ud r\\5 approved basket stock 认可一篮子证券
U- 9Aq approved budget 核准预算
h(HpeN%`# approved charitable donation 认可慈善捐款
x*7A33 @i approved charitable institution 认可慈善机构
SK\@w9#&$ approved currency 核准货币；认可货币
.DhI3'Jrl approved estimates 核准预算
@01.Pd approved estimates of expenditure 核准开支预算
7K\v= approved overseas insurer 核准海外保险人
SG)Fk *1 approved overseas trust company 核准海外信托公司
C '(
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<#h,_WP* approved provident fund scheme 认可公积金计划
2L~Vr4eHG approved provision 核准拨款
{6v.(Zlh$ approved redeemable share 核准可赎回股份
xrPZy*Y, approved regional stock 认可地区性证券
'v d&r @N approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
O~*i_t*i9{ arbitrage 套戥；套汇；套利
rJpr;QKf% arbitrageur 套戥者；套汇者
zsXgpnlHT arbitrary amount 临时款项
F<,pAxl~@ arrangement 措施；安排；协定
3p=Xv%xd arrears 欠款
T;92 M}\ arrears of pay 欠付薪酬
ua F- 3 arrears of revenue 逾期未收税款；逾期未收的帐项
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#y! articles of association 组织章程；组织细则；组织章程细则
yMz#e0 k Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
R%WY!I8C ascertainment of profit 确定利润
fWmc$r5n]( "Asia Clear" “亚洲结算系统”
}#FV{C] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v`Jt+?I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wHj 1+W Asian Development Fund [ADF] 亚洲发展基金
$&as5z8 Asian dollar bond 亚洲美元债券
o1ZVEvp Asian dollar market 亚洲美元市场
%^@l5h.lqB Asian dollar rate 亚洲美元利率
tTy !o= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5v)^4(
) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,%TBW,> asked price 沽盘；喊价；索价；卖方报价
_u[tv, assessable income 应评税入息
1?Y>Xz assessable loss 应评税亏损
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zS; assessable profit 应评税利润
m[}k]PB> assessable value 应评税值
Ic2?1<I ZA assessed profit 估定利润
jw:z2:0~ assessed value 经评估价值
S[zvR9AW& assessment 评税；评定；估价；评税单
]eKuR"ob0 assessment number 评税编号；估价编号
CM_hN>%w[ assessment of additional tax 补加税评税
:hZM $4 assessment of performance 业绩评估；实绩评价
]o <]A [< Assessor 评税主任
BYq80Vk%@ asset price bubbles 资产价格泡沫
mKZzSd)p asset-backed securities 具资产保证的证券
}=/zG!+ assets accretion 资产增值
@:}c(j assets and liabilities 资产与负债
y(J~:"}7) assets betterment statement 资产递增表；资产改进表
^/ " }_bR assets lending 实物放款；有抵押贷款
[<#j K}g assets of the company passing on the death 死者去世时转移的公司资产
Op%OQ14$ assets pledged as security for liabilities 用作负债抵押的资产
xJCx zJ assets portfolio 资产投资组合
tP@NQ Co assets price 资产价格
D.a>i?W assets quality 资产质素
Q/S ^-&~ assets realization 资产变现
Y"mFUW4 assets refinancing arrangement 资产再集资安排
Keh =>K)T assets securitization 资产证券化
~bZ$ d{o^ assets situated outside Hong Kong 在香港以外地方的资产
G4@r_VP \ assets stripping 削减资产；拆卖资产
k`:zQ d^T assets value 资产值
"U}kp#) assignee 承让人
*]]Zpa6 assignment 转让；转让书；转让契
E {orezP assignment of interest 权益转让
SboHo({5VA assignment of letters patent and trade mark 专利证书及商标转让
wb$uq/| assignment of property 物业转让；物业转让书
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{,n0<8 assignment right 转让权
`9^tuR, assignor 转让人
|{ N{VK associate 有联系的人；有关连人士；相联者；合伙人；联系人
PR@6=[|d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
KR>)Ek associate member 附属会员
h^\vk!Q-d associated body corporate 相联法人团体
/f#b;qa, associated company 相联公司；联属公司
[./FzlA s associated corporation 相联法团
?@ oF@AEx= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K W .4 9 公认会计师公会〔英国〕
3 + 6Ed;P Association of Futures Exchange Brokers 香港期货经纪协会
1p}Wj*mc Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v&d1ACctJ association of underwriters 承保人组织
5%I3eL %s assumption of control 接管
1"H; Tr| assurance 担保；保险；转易；转易书
R(wUu#n$ assurance of interest 权益的转易
OXEEpoU?V at 19XX price 按一九ＸＸ年价格计算
^lHy)!&A at a discount 按赔价计算；按贴水价格计算；打折扣
<o% T] at a premium 按溢价计算；按升水价格计算
"
@ D at call 通知付款；按通知
%zcA|SefP at constant market price 按固定市价计算
jKq*@o~} at constant price 按固定价格计算
[|Qzx w9 at cost 按成本计算
).71gp@ & at current market price 按当时市价计算；按现时市价计算
izl6L at current price 按当时价格计算；按现时价格计算
'S_i6K at factor cost 按要素成本计算；按生产要素成本计算
)pHtsd. eP at money-of-the-day price 按付款当日价格计算
UMGiJO\yH at or better 按指定或较佳价位〔买卖指令〕
8%9 C<+.R at par 按面值计算；平价
17s~mqy at sight 见票即付
'`2KLO>! at the close 按收市盘
Y}ogwg& at the opening 按开市盘
jri"# H attestation 见证；见证条款
m{Q
#f\< at-the-money option 平价期权
J'% i?cuV attorney 受权人；受托代表人
O <Rh[Aqn attornment 新拥有人承认书
`==l 2AX attributable profit 可归属利润
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<0;9| attributable share value 可归属股份价值
h5P_kZJ Auckland Stock Exchange 奥克兰证券交易所
;XN|dq auction 拍卖
"8f4s|@ 3 auctioneer 拍卖商
P6v ANL-B audit 审计；核数
,Wlt[T(.; Audit Commission 审计署
jo e)b Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
uVEJV |^/ 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〕
27SHj9I audit review 帐目审查
hN3FH# YO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r)^sHpK:` audited account 审计帐目；经审计的帐目
: B^"V\WE audited annual account 经审计的周年帐目
(tg.]q_=u audited balance sheet 经审计的资产负债表
0-Mzb{n5 auditor 核数师；核数主任；审计师
'9}&@;- _ auditor's certificate 核数师证明书；审计师证明书
i7#4&r auditor's report 核数师报告；审计师报告
&e^;;<*w Aussie bond 澳元债券
zZ%[SW&vC austerity budget 紧缩预算
tj13!Cc}e` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,:t,$ A Australia All Ordinaries Index 澳洲所有普通股票指数
vJ&_-CX Australian Dollar [AUD] 澳元
4}H+hk8- Australian Options Market 澳大利亚期权市场
8US#SI'x Australian Securities Commission 澳洲证券事务监察委员会
Lwl1ta- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-EiTP:A Australian Stock Exchange 澳大利亚证券交易所
J
p?XV<3Z Austrian Schilling [ATS] 奥地利先令
h.EI(Ev"GN authentication 认证；鉴证
H,(vTt hd authority to purchase 委托购买证；委购书
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authorization 认可；核准；授权；授权书
`p() ko authorization by direction 指示授权
c1Ks{%iA authorization by instruction 指令授权
Q!+AiSTU authorization by warrant 令状授权
vG_R( ]d authorization of unit trust 单位信托的认可
A6]:BuP;c authorized agent 指定代理人
EZ<:> V-_D authorized capital 法定资本
'zYS:W authorized clerk 出市员
23? u_?+4i authorized dealer 认可交易商
+9Tc.3vQ authorized financial institution 认可财务机构
EV PQe- authorized fund 认可基金
;\pVc)\4" authorized fund house 获授权的基金公司；认可基金公司
B7f<XBU6> authorized institution 认可机构
O)q4^A E$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g# $ C8k authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
oP,*H6)i authorized insurer 获授权保险人；获认可承保人
n6oOk nCna authorized investment 特准投资项目
PBn7{( x authorized person 获授权人
+ pR,BjY authorized representative 获授权代表
x9 > ho authorized share capital 法定股本
=ANr|d automated quotation system 自动报价系统
F!X0Wo= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@;4;72 @O 自动交易系统〔香港期货交易所有限公司〕
=dAAb\: automatic adjustment mechanism 自动调整机制
Ih.+-!w automatic adjustment system 自动调整系统
^77W#{ Zs Automatic Clearing House 自动票据交换所
VEgtN } automatic exchange rates accumulation system 自动化汇率累集系统
,8 4|qI Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
n[jXqFm!` automatic teller machine [ATM] 自动柜员机
"u6pl);G autopay 自动转帐
e4z~ available assets 可用资产
D>5)',D8xi available fiscal reserve 现存财政储备
z 206fF available profit 可用利润
ia 5% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
vqeH<$WHvy average 平均；平均数；海损
XM:BMd| average basic salary 平均基本薪金
"L~Oj&AN[ average consumer expenditure 平均消费开支；一般消费开支
bLg!LZ|S0s average cost 平均成本
U"r*kO % average cost of land production 增辟土地平均成本
.
Vb|le(7 average daily turnover 平均每日成交额
@ [;'b$T$ average daily wage rate 平均每日工资率
64u(X^i average expenditure pattern 平均开支模式
G=cRdiy`C average growth rate 平均增长率
t<v.rb average net fixed assets 固定资产平均净值
:`N&BV average of relatives 相对价格平均数
5=?P 6I_$G average price 平均价格
1K9.3n average propensity to consume 平均消费倾向；一般消费倾向
<O+GXJ2 average propensity to save 平均储蓄倾向；一般储蓄倾向
a} @b2Wc* average rate 平均率
<MS>7Fd2 average revenue 平均收入；平均收益
76w[X=Fv average stock 平均库存；平均存货
TDo)8+.2 z average yearly rent 平均年租
Y(Qb )>K avoidance of double taxation 避免双重课税
S( PV*e8 avoidance of tax 避税
