A:
*Nlu5(z A share Ａ股；甲类股份
Jz$ >k$!UD abatement of tax 减税；减扣免税额
;$;rD0i| ABN AMRO Bank N.V. 荷兰银行
@HEPc95 above-the-line expenditure 线上项目支出；经常预算支出
.B$h2#i1 above-the-line receipt 线上项目收入；经常预算收入
a: u}d7T3e ABSA Asia Limited 南非联合亚洲有限公司
]u=Ca#!' absolute change 绝对数值变更
j9xXKa5 absolute expenditure 实际开支
lzfDH =& absolute guideline figure 绝对准则数字
ORH93 ` absolute interest 绝对权益
oT->^4WY absolute order of discharge 绝对破产解除令
^saM$e^c: absolute profit margin 绝对利润幅度
\!w h[qEQ\ absolute value 实值；绝对值
`Bu9Nq absolutely vested interest 绝对既得权益
}n95< { absorbed cost 已吸收成本；已分摊成本
XGIpU z absorption 吸收；分摊；合并
EUZq$@uWL absorption rate 吸收率；摊配率；分摊率
bp%S62Dj ACB Finance Limited 亚洲商业财务有限公司
J @B4
R&V acceptable form of reciprocity 合理的互惠条件
k4R4YI"jV acceptable rate 适当利率；适当汇率
1Z:R,\+L acceptance agreement 承兑协议
+/q0Y` v acceptance for honour 参加承兑
yW> R RE; acceptor 承兑人；接受人；受票人
J3&Sj{ o acceptor for honour 参加承兑人
QUp?i
accident insurance 意外保险
*<k&#D"m Accident Insurance Association of Hong Kong 香港意外保险公会
O+FBQiv accident insurance scheme 意外保险计划
N84qcc accident year basis 意外年度基准
{^wdJZ~QLK accommodation 通融；贷款
rfTe accommodation bill 通融票据；空头票据
XnY"oDg^> accommodation party 汇票代发人
]) n0MF)p account balance 帐户余额；帐户结余
g7Z9F[d account book 帐簿
q?i Cc c account collected in advance 预收款项
!4B_$6US account current book 往来帐簿
o 2}N=|& account of after-acquired property 事后取得的财产报告
sR! +d:LJ4 account of defaulter 拖欠帐目
Tc_do"uU account payable 应付帐款
6Zk sqdP8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
:#SNpn=@ account receivable 应收帐款
A^g>fv
account receivable report 应收帐款报表
hVZo"XUb account statement 结单；帐单；会计财务报表
JUU&Z[6J account title 帐户名称；会计科目
;]@exp 5 accountant's report 会计师报告
V{$Sfmey Accountant's Report Rules 会计师报告规则
cz S7-Hh@ accounting and auditing procedure 会计与审计程序；会计与核数程序
fq(5Lfe} Accounting Arrangements 《会计安排》
ITc `]K accounting basis 会计基础
8[HZ @@ accounting by Official Receiver 破产管理署署长呈交的帐目
NL-_#N$ Accounting Circular 《会计通告》
R&!]Rl9hf accounting class 会计类别
+-P<CCvWz accounting date 记帐日期；会计结算日期
i[_| %'p accounting for money 款项核算
o=mo/N4 Accounting Officer 会计主任
wA",SBGX accounting period 会计报告期；会计期
y.ql#eQ , accounting policy 会计政策；会计方针
.C?GW1[c~@ accounting practice 会计惯例
>)y$mc6 accounting principle 会计准则
YkI9d&ib+ accounting record 会计记录
4k$0CbHx0 accounting report 会计报告
97]4
:Zv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y?t2,cm Accounting Society of China 中国会计学会
`EVg'?pl accounting statement 会计报表
H9E(\)@ accounting system 会计制度；会计系统
R8uj3!3^ accounting transaction 会计事项；帐务交易
~#t*pOC5BR accounting treatment 会计处理
kF2Qv.5! accounting year 会计年度
j"6:A accretion 增值；添加
>KHp-|0pv accrual 应计项目；应累算数目
,-:a?#f> accrual basis 应计制；权责发生制
P57GqT accrual basis accounting 应计制会计；权责发生制会计
m9Il\PoTq accrue 应累算；应计
- p^'XL*Z accrued benefit 应累算利益
P'F~\**5 accrued charges 应计费用
g8v[)o(qd accrued cumulative preference share dividend 应累算的累积优先股股息
P4[]qbfd, accrued expenses 应累算费用
`:gYXeR accrued interest payable 应付利息；应计未付利息
yU! GS- accrued interest receivable 应收利息；应计未收利息
{\Ys@FF accrued right 累算权益
'$*[SauAG accruing profit 应累算的利润
V" }*"P-% accumulated fiscal reserve 累积财政储备
6lZGcRO accumulated profit 累积利润；滚存溢利
WP!il(Gr accumulated reserve 累积储备
F-tFet
accumulation of surplus income 累积收益盈余
dm 2EH acquired assets 既得资产
9.]kOs_ acquisition 收购；购置；取得
`fMpV8vv acquisition cost 购置成本
_G[6+g5| acquisition expenses 购置费用
`~h0?g acquisition of 100% interest 收购全部股权
;L$,gn5H acquisition of control 取得控制权
d.I%k1`( acquisition of fixed assets 购置固定资产
v lAy!:CV acquisition of shell “买壳”
UeNF^6sWu0 acquisition price 收购价
L5&K}F]r^ act of God 天灾
TR?Bvy2s:g acting partner 执事合伙人
F R(QFt!g active market 买卖活跃的市场；交投畅旺的市场；旺市
w_ !%'9m> active partner 积极参与的合伙人
2$Wo &Q^_ active trading 交投活跃
Onyh 1 actual circulation 实际流通
UI_v3 c3b actual cost 实际成本
<d S5| || actual expenditure 实际开支；实际支出
> '.[G:b actual income 实际入息；实际收入；实际收益
vuW-}fY; actual market 现货市场
+9jivOmK actual price 现货价；实际价格
FXxN>\76. actual profit 实际利润
UtPwWB_YV actual quotation 实盘；实际价位；实际报价
SlT7L||Ww actual year basis 按实际年度计算
;tX Y = actuals 实货
;xI0\a7 actuarial investigation 精算调查
_^-D _y actuarial principle 精算原则
s_S$7N`ocS actuarial report 精算师报告
G4O3h Y.` Actuarial Society of Hong Kong 香港精算学会
lm!F M`m actuarial valuation 精算师估值
]h0Y8kpd actuary 精算师
|lY`9-M`I ad referendum agreement 暂定协议；有待覆核的协定
Z) t{JHm: ad valorem duty 从价税；按值征税
#:Xa'D+ ad valorem duty system 从价税制
Z] 7tjRvq) ad valorem fee 从价费
] .`_,
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k3#wLJ additional allowance 额外免税额
ZLuPz # additional amount for unexpired risk 未过期风险的额外款额
+ 2El additional assessable profit 补加应评税利润
yE<,Z%J[ n additional assessment 补加评税
oLd: 3,p} additional commitment 额外承担
X= SG additional commitment vote 额外承担拨款
8M~u_`6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vU7&'ca additional dependent parent allowance 供养父母额外免税额
EF eAr@nj additional provision 额外拨款
A^t"MYX@ additional stamp duty 附加印花税
R7,p u kK additional tax 补加税罚款；补加税款
UL[uh@4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z41D^ }b adjudged bankrupt 被裁定破产
AT-0}9z{ adjudicated bankrupt 裁定破产人
lqauk)(A0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
8'n#O>V@ adjudication of bankruptcy 裁定破产；宣告破产
HMhLTl{; adjudication of insolvency 裁定无力偿还债务
!@A|L#* adjusted actual 经调整的实数；调整后的实数
ps "9;4P adjusted current assets 经调整的流动资产；调整后的流动资产
Vl-D<M+i h adjusted figure 经调整的数字；调整后的数额
;tm3B 2 adjusted liabilities 经调整的负债；调整后的负债
zWJKYF q K adjusted loss 经调整的亏损；调整后的亏损
Ls(&HOK[p 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
J OPTc] adjusted profit 经调整的利润；调整后的利润
!#C)99L"F adjusted surplus 经调整的盈余额；调整后的盈余额
o16d`}/< adjusted value 经调整的价值；调整后的价值
T:Bzz)2/ adjustment 调整；修订；理算〔保险〕
KoFv0~ 8Q adjustment centre 调剂中心
? 1GJa]G adjustment lag 调整过程的时间差距；调整时差
TX&[;jsj adjustment mechanism 调整机制
~6] )*y adjustment of loss 亏损调整
$G)&J2zL adjustment process 调整过程；调整程序
7 5<el.'H adjustment range 调整幅度
)G mb? !/^ administered exchange rate 受管制汇率
3mybG%39 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4_WH
6Z administration expenses 行政费用
v [dAywW administration fee 手续费；行政费
_@7(g(pY 3 administration in bankruptcy 破产管理
{ qjUI administration order 遗产管理令
1]HHe*'Z administrator 管理人；遗产管理人
X,&`WPA:S administrator of the estate 遗产管理人
0,bt^a admission of debt 债项承认书
V, E9Uds admission of proof 接纳债权证明
*Gf& q advance 放贷款项；垫付款项；预支款项；预付款项
=Z^un&' advance account 暂支帐目；预付款帐户
)eVzS j>MT advance compensation 预付补偿金
ybC-f'0 advance from shareholder 股东垫款
,#=eu85 ' advance pending reimbursement 预支以待日后付还
S Cqu, advanced economy 先进经济体系
Rz)v-Yu advancement 预付；预付财产
cl ?<
7 advances warrant 垫款令
=7#u+*Yr9 advancing 贷出
W31LNysH!; adverse balance 逆差
B EFe~* ~ adverse exchange 逆汇
PE^eP}O1 advertisement addressed to shareholders 在报章刊登的致股东通告
9+W!k^VWq advice for collection 托收通知书
RzMA\r;# advice of drawing 提款通知书；汇票通知书
X #&(~1O advice of payment 付款通知
w 7Cne%J8 Advisory Committee [Securities and Futures Commission]
>xk lt"*U, 谘询委员会〔证券及期货事务监察委员会〕
s uzFcLxo Advisory Committee on Diversification 经济多元化谘询委员会
=CWc` affidavit 誓章；遗产申报誓章
bN]\K / affidavit of no receipt 述明无收款的誓章
O}e|P~W affiliate 联号；联营公司；附属公司
^
sS>Mts affiliated company 附属公司；联号；联营公司
w{RNv%hJ$= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q/A/3 / affordability 负担能力
O 0Vn";Q 4 African Development Bank [AfDB] 非洲开发银行
)j]gm i" after-acquired property 事后取得的财产
V|+ `L- after-hours dealing 市后交易
F |DR after-tax profit 税后盈利；税后利润；税后溢利
<Sz>Z IISd agency agreement 代理协议
)r-T= agency expenses 代理机构的开支
*xEI
Zx agency fee 代理费
CX1L(Y[ Agency Law 《代理法》
b0!*mrF]6 agent 代理人；承销人
`\Uc4lRS agent of company 公司代理人
pK-_R # agent's fee 代理人费；经纪费
JHnk%h0 aggregate 总计；总数；总体数字
(7M^-_q]D aggregate amount 总款额；总额
vx( {N? aggregate assets and liabilities 总体资产与负债
Tn zco aggregate at constant price 按固定价格计算的总体数字
8XLxT(YFIs aggregate demand 总需求
4he v
; aggregate gross position 总持仓量
:!r9 =N 9 aggregate limit 总限额
=>gyc;{2K< aggregate of salaries tax 合计薪俸税
|Ba4 G` aggregate performance 总体表现；总体业绩
!l sy&6 aggregate supply 总体供应
p ~,a= aggregate surplus 总盈余
`V?x
x q\ aggregate total 整体总额
QCZ,K" y aggregate value 总值；合计价值
Ukk-(gjX aggregated basis 合计基准
_ C7abw- aggregated net chargeable income 合计应课税入息实额
Z!q2F%02FO aggregation 合并计算；合计；总和
.6lY*LI aggregation of incomes of husband and wife 夫妇入息合并计算
@2 x0V]AI aggregation of property 财产的总和
oO! 1 agio 差价；贴水
V+4k! 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》
x!Z:K5%O Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)R
[@G. 《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》
q/W{PBb-2k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hP'~ 《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》
\'\N"g`Fr Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
P n'QOVy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
DTX/3EN agreement for a settlement 授产协议
.FfwY 'V agreement for assignment 转让协议
2?#y
|/ agreement for sale 售卖协议；买卖协议
M"$jpBN* agreement for sale and purchase 买卖协议
pfJVE agreement for the payment of interest 支付利息协议
3{N p 9y. agreement for the repayment of money 还款协议
rf1wS*uU+ agreement of reinsurance 再保险协议
(%ri#r Agricultural Bank of China 中国农业银行
r'mnkg2, air passenger departure tax 飞机乘客离境税
_qO;{%r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
orcZ yYU airport tax 机场税
/-G qG)PX alcohol duty 酒精税
!`O_VV`/@ alienation 让与；让渡；转让
G# 9o? alimony 生活费；赡养费
?3B t ;<^ All Ordinaries Index [AOI] 所有普通股指数
>#"jfjDuR all risks 全险；综合险
E.7AbHph0 All Sales Record for Stock Market 《股票市场成交报告》
r{Qs9 Allied Capital Resources Limited 新联财务有限公司
} kh/mq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U5@TaGbx allocation letter 拨款信件
Egjk^:@ allocation of fund 分配款项；预留款项
9T bS>o allocation of profit 利润分配；溢利分配
:F KYYH\ allocation warrant 拨款令
thlpj*| allotment 分配；配股
teQaHe# allotment notice 股份配售通知；配股通知
.g( \ B allotment of shares 股份分配
Pq[0vZ_}dN allowable 可获宽免；免税的
NIWI6qCw allowable business loss 可扣除的营业亏损
=
C$ @DNEc allowable expenses 可扣税的支出
o3\SO allowance 免税额；津贴；备抵；准备金
u~naVX\3b allowance for debts 债项的免税额
84hi, S5P allowance for depreciation by wear and tear 耗损折旧免税额
>[E|p6j gT allowance for funeral expenses 殡殓费的免税额
ei|*s+OZu allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8;+Hou allowance for repairs and outgoings 修葺及支出方面的免税额
_!$Up allowance to debtor 给债务人的津贴
3[|:sa8?s alteration of capital 资本更改
'
q=NTP alternate trustee 候补受托人
x3Dg%=R amalgamation 合并
}v 'PY/ d. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a@S4IoBg% ambit of charges 征税范围；收费范围
#(26t _a amended valuation 经修订的估值
rH2tC=% American Commodities Exchange 美国商品交易所
C>k;Mvq O American Express Bank Limited 美国运通银行
tLoD"/z American Stock Exchange 美国证券交易所
:#Ex3H7 amortization 摊销
uV/HNzC amount due from banks 存放银行同业的款项
2RSHB o amount due from banks abroad 存放海外银行同业的款项
1"4nmw} amount due from holding companies 控股公司欠款
P"~qio- amount due from local banks 存放本港银行同业的款项
O0=, &=i amount due to banks 银行同业的存款
z6L >!= amount due to banks abroad 海外银行同业的存款
jr#g >7yM amount due to holding companies 控股公司存款
c9ov;Bw6S amount due to local banks 本港银行同业的存款
Q'Q72Fg amount due to outport banks 外埠银行同业的存款
q. ,p6D amount for note issue 发行纸币的款额
\ /x)BE, amount of bond 担保契据的款额
6ljRV) amount of consideration 代价款额
ELkOrV~a{: amount of contribution 供款数额
qqz,~EhC amount of indebtedness 负债款额
`1[ Sv" amount of principal of the loan 贷款本金额
sJHy=z0m amount of rates chargeable 应征差饷数额
wk@(CKQzI, amount of share capital 股本额
H [_uVv;}6 amount of sums assured 承保款额
K#6`LL m amount of variation 变动幅度
iEJ Q#5))0 amount of vote 拨款数额
Ei?9M^w amount payable 应付款额
^]sMy7X0IK amount receivable 应收款额
esC\R4he Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n|4D#Bd1w analysis 分析
3<UDVt@0 ancillary risk 附属风险
\$~ oH3m& annual account 周年帐目；周年帐目报表；年度决算；年结
0imqj7L annual accounting date 年结日期
_'v }=:X annual allowance 每年免税额；年积金；年度津贴；年津
u=v%7c2Mx} annual balance 年度余额
qeK annual disposable income 每年可动用收入
tE9_dR^K annual estimates 周年预算
N`|Ab(. annual fee 年费
13_+$DhU-L annual general meeting 周年大会
x4HMT/@AG2 annual growth rate 年增率；每年增长率
.' N O~ annual long-term supplement 长期个案每年补助金
G
&rYz annual pensionable emolument 可供计算退休金的年薪
4f*Ua`E_ annual report 年报
p$b= r+1f Annual Report on the Consumer Price Index 《消费物价指数年报》
thm3JfQt annual return 周年报表；周年申报表；每年报税表格
1A/c /iC Annual Return Rules 《周年报表规则》
ncw?; annual review of consumer prices 每年消费物价回顾
I$6
f.W annual roll-forward basis 逐年延展方式
:9rhv{6Wp annual salary 年薪
=
"hY{RUa annual statement 年度报表；年度决算表
s>M~g,xTU Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
X-ki%jp3 annuitant 年金受益人
Zm8
u : annuity 年金
+'&_V011 < annuity contract 年金合约
I}G}+0geV annuity on human life 人寿年金
/YugQ.>| l antecedent debt 先前的债项
}Cq9{0by?a ante-dated cheque 倒填日期支票
:'=~/GR anticipated expenditure 预期开支
Dxa)7dA| anticipated net profit 预期纯利
T.m)c%]^/ anticipated revenue 预期收入
I ;11j anti-inflation measure 反通货膨胀措施
D -+)M8bt anti-inflationary stance 反通货膨胀立场
@|UIV apparent deficit 表面赤字
C+#;L+$Gi apparent financial solvency 表面偿债能力
kO`3ENN apparent partner 表面合伙人
1~xn[acy application for personal assessment 个人入息课税申请书
{ d2f)ra. application of fund 资金应用
|>o0d~s application to release as liquidator and to destruct the books of accounts and documents
6L 6~IXL> 申请免除清盘人职务及毁灭帐簿与文件
-JQg ~1 appointed actuary 委任精算师
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appointed auditor 委任核数师；委任审计师
Hb AMoow! appointed trustee 委任的受托人
MCrO]N($b appointer 委任人
l^eNZ3:H apportioned pro rata 按比例分摊
<1 1Tqb apportionment 分配；分摊
J&U 0y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8,H5G` apportionment formula 分摊方程式
t ]I(98pY apportionment of estate duty 遗产税的分摊
vhquHy.qi# appraisal 估价；评估
Q"K >ML>0 appreciable growth 可观增长
[]N$;~R7 appreciable impact 显着影响
/HJ(W t
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=* >4 Gh
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; R|#ae@ appreciation against other currencies 相对其他货币升值
~ ew**@N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
QVRokI`BF appreciation tax 增值税
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/ @yK appropriation 拨款；拨用；拨付
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- appropriation account 拨款帐目
\A\yuJ= Appropriation Bill 拨款法案
io33+ / appropriation-in-aid system 补助拨款办法
F?,&y) ri approved assets 核准资产
.bBQhf.&" approved basket stock 认可一篮子证券
.8PO7# approved budget 核准预算
6 r-n 6#= approved charitable donation 认可慈善捐款
<%#y^_ approved charitable institution 认可慈善机构
Qx,$ )|_ approved currency 核准货币；认可货币
\NQ)Po@z approved estimates 核准预算
?kFCYZK|" approved estimates of expenditure 核准开支预算
S{)n0/_ approved overseas insurer 核准海外保险人
nh&<fnh approved overseas trust company 核准海外信托公司
WT!\X["FI$ approved pooled investment fund 核准汇集投资基金
56
kgL;$h approved provident fund scheme 认可公积金计划
UoS;!}l approved provision 核准拨款
._8cJf.ae approved redeemable share 核准可赎回股份
%iS]+Sa.K approved regional stock 认可地区性证券
L(n~@ gq approved retirement scheme 认可退休金计划
-hR\Y 2? approved subordinated loan 核准附属贷款
m#K%dR
arbitrage 套戥；套汇；套利
-GWzMBS S arbitrageur 套戥者；套汇者
u,,WD arbitrary amount 临时款项
N u2]~W& arrangement 措施；安排；协定
Aag) c~D arrears 欠款
8EEQV} 4 arrears of pay 欠付薪酬
sCCr%r]zL arrears of revenue 逾期未收税款；逾期未收的帐项
"Xs Y~ articles of association 组织章程；组织细则；组织章程细则
n@,eZ ! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
OmjT`, / ascertainment of profit 确定利润
}_/h~D9-T# "Asia Clear" “亚洲结算系统”
2 &K|~~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I_I;.I k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_ N f[HP Asian Development Fund [ADF] 亚洲发展基金
S,9WMti4x Asian dollar bond 亚洲美元债券
mL5f_Fb+ Asian dollar market 亚洲美元市场
` "": Asian dollar rate 亚洲美元利率
<\>ak7m Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[K@!JY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
dB/I2uGl> asked price 沽盘；喊价；索价；卖方报价
=}GyI_br;8 assessable income 应评税入息
Jd2Y) assessable loss 应评税亏损
zYF &Dv/u/ assessable profit 应评税利润
UuC"-$ : assessable value 应评税值
I"<.
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0Ilvr]1a4 assessed value 经评估价值
PH%gX`N assessment 评税；评定；估价；评税单
HF[%/Tu assessment number 评税编号；估价编号
R{A/ +7! assessment of additional tax 补加税评税
}e =GvWGa assessment of performance 业绩评估；实绩评价
9QZ wUQ Assessor 评税主任
> t2)Z|1 asset price bubbles 资产价格泡沫
U9sub6w 6 asset-backed securities 具资产保证的证券
/_\W*@ E assets accretion 资产增值
D c.W vUM assets and liabilities 资产与负债
@wJa3 3QT assets betterment statement 资产递增表；资产改进表
}M@Jrq+7 assets lending 实物放款；有抵押贷款
3^yWpSC assets of the company passing on the death 死者去世时转移的公司资产
[y;ZbfMP|o assets pledged as security for liabilities 用作负债抵押的资产
*LdH/C.LIf assets portfolio 资产投资组合
/M `y LI assets price 资产价格
(`/i1#nR assets quality 资产质素
M|=$~@9#X assets realization 资产变现
:?6$}GcW assets refinancing arrangement 资产再集资安排
p: assets securitization 资产证券化
0 3 $
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rWKLxK4oU assets stripping 削减资产；拆卖资产
jAHn`Bxz assets value 资产值
Eakjsk assignee 承让人
A_U0HVx_ assignment 转让；转让书；转让契
Qh%vh ;|^ assignment of interest 权益转让
J&1N8Wk ) assignment of letters patent and trade mark 专利证书及商标转让
4GA-dtyV& assignment of property 物业转让；物业转让书
pR>QIZq<gT assignment right 转让权
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U%<` assignor 转让人
2;r^~: associate 有联系的人；有关连人士；相联者；合伙人；联系人
?+o7Y1 k, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~x|Sv4M associate member 附属会员
8k'em/M ~ associated body corporate 相联法人团体
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f((x associated company 相联公司；联属公司
dh`A(B{hfc associated corporation 相联法团
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0s] Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
> &Lu0 oHH 公认会计师公会〔英国〕
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' Association of Futures Exchange Brokers 香港期货经纪协会
8GQs9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z9bP j8d association of underwriters 承保人组织
K x!|4ya , assumption of control 接管
n:z>l,`C] assurance 担保；保险；转易；转易书
Yr0i9Qow assurance of interest 权益的转易
|<icx8hbr at 19XX price 按一九ＸＸ年价格计算
1nG"\I5N} at a discount 按赔价计算；按贴水价格计算；打折扣
NO1]JpR at a premium 按溢价计算；按升水价格计算
:PkSX*E[q at call 通知付款；按通知
24l9/v' at constant market price 按固定市价计算
FQ^uX]<3j at constant price 按固定价格计算
^T>.04";x at cost 按成本计算
THZ3%o=X at current market price 按当时市价计算；按现时市价计算
l]cQ7g5 at current price 按当时价格计算；按现时价格计算
{
)K(}~V D at factor cost 按要素成本计算；按生产要素成本计算
4}j}8y2)H at money-of-the-day price 按付款当日价格计算
]z NL+]1_ at or better 按指定或较佳价位〔买卖指令〕
UQr+\ u at par 按面值计算；平价
%)]RM/e8 at sight 见票即付
#}?$mxME* at the close 按收市盘
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LB at the opening 按开市盘
|3@]5f& attestation 见证；见证条款
=wc[ r?7 at-the-money option 平价期权
VNPd L attorney 受权人；受托代表人
% VZ\4+8S attornment 新拥有人承认书
b2H6}s"=w attributable profit 可归属利润
vkLG<Y attributable share value 可归属股份价值
cd#TKmh7re Auckland Stock Exchange 奥克兰证券交易所
G&-h,"yo^ auction 拍卖
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nK$m:= audit 审计；核数
f}4h}Cq Audit Commission 审计署
/8R1$7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
S/aPYrk>6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
LA5rr}<K audit review 帐目审查
!h\3cs` QU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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audited account 审计帐目；经审计的帐目
c$;enAf@ audited annual account 经审计的周年帐目
L2%P audited balance sheet 经审计的资产负债表
5`Z#m:+u auditor 核数师；核数主任；审计师
7[\B{N9&W auditor's certificate 核数师证明书；审计师证明书
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{ auditor's report 核数师报告；审计师报告
8wd2\J,] Aussie bond 澳元债券
(;3jmdJhK austerity budget 紧缩预算
,58[WZG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Qn7 e6u@V Australia All Ordinaries Index 澳洲所有普通股票指数
z? ^p(UH Australian Dollar [AUD] 澳元
s zg1.& Australian Options Market 澳大利亚期权市场
_ev^5`>p/ Australian Securities Commission 澳洲证券事务监察委员会
?{'Q}% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HT'dft # Australian Stock Exchange 澳大利亚证券交易所
y;H
3g# Austrian Schilling [ATS] 奥地利先令
xMU ) authentication 认证；鉴证
6SwHl_2% authority to purchase 委托购买证；委购书
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L Y MfoXp authorization by direction 指示授权
Sn]A0J_ authorization by instruction 指令授权
A`KTm ( authorization by warrant 令状授权
Q=[&~^ Y) authorization of unit trust 单位信托的认可
4 ET
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-?[:Zn~$a authorized capital 法定资本
+ ^.(3Aw authorized clerk 出市员
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>"@c[ authorized dealer 认可交易商
-mXEbsm authorized financial institution 认可财务机构
LQe<mZ< authorized fund 认可基金
.Qaqkb-Ty authorized fund house 获授权的基金公司；认可基金公司
LX8vVj8K authorized institution 认可机构
cg4,PI% hz authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2yNlQ P8% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"^\ 4x I authorized insurer 获授权保险人；获认可承保人
_LK(j;6K} authorized investment 特准投资项目
O/-xkzR* authorized person 获授权人
k$zDofdfp authorized representative 获授权代表
1\BECP+ authorized share capital 法定股本
~7*H Z:. automated quotation system 自动报价系统
6 ^p 6v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
NXV %j},> 自动交易系统〔香港期货交易所有限公司〕
i9\Pks#l% automatic adjustment mechanism 自动调整机制
tY7u\Y;^ automatic adjustment system 自动调整系统
7HzKj R=B Automatic Clearing House 自动票据交换所
(Az^st/_ automatic exchange rates accumulation system 自动化汇率累集系统
9QpKB
c Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
g\ke,r6 automatic teller machine [ATM] 自动柜员机
Yy&0b(m U autopay 自动转帐
Y d@9P 2C available assets 可用资产
Z/64E^ available fiscal reserve 现存财政储备
4m~\S)ad available profit 可用利润
} nQHP4' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Dv$xP)./ average 平均；平均数；海损
a+Q)~13 average basic salary 平均基本薪金
-V9Cx_]y average consumer expenditure 平均消费开支；一般消费开支
<#c2Hg%jh average cost 平均成本
[ML4<Eb+ x average cost of land production 增辟土地平均成本
cewQQ& average daily turnover 平均每日成交额
W?.Y%wc0 average daily wage rate 平均每日工资率
'0[l'Dt' average expenditure pattern 平均开支模式
"zr%Q'Ky average growth rate 平均增长率
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Qog' average net fixed assets 固定资产平均净值
I qma vnM# average of relatives 相对价格平均数
==$Ox6. average price 平均价格
pPh$Jvo] average propensity to consume 平均消费倾向；一般消费倾向
62.{8Uj average propensity to save 平均储蓄倾向；一般储蓄倾向
P afmH Xx average rate 平均率
xe
6x ! average revenue 平均收入；平均收益
Z#9{1sHEP average stock 平均库存；平均存货
py)V7*CgH average yearly rent 平均年租
m(9E{; avoidance of double taxation 避免双重课税
z2-=fIr.h avoidance of tax 避税
