A:
gp$]0~[tO A share Ａ股；甲类股份
7P2(q abatement of tax 减税；减扣免税额
71E~~ $ ABN AMRO Bank N.V. 荷兰银行
0s//&'*Q above-the-line expenditure 线上项目支出；经常预算支出
$'>iNMtK{p above-the-line receipt 线上项目收入；经常预算收入
.?APDr"QQH ABSA Asia Limited 南非联合亚洲有限公司
\6 J Y#% absolute change 绝对数值变更
<tZtt9j_ absolute expenditure 实际开支
5#|&&$) absolute guideline figure 绝对准则数字
KAE %Wwjr absolute interest 绝对权益
/0k'w%V{n absolute order of discharge 绝对破产解除令
}sqFv ab< absolute profit margin 绝对利润幅度
/,~]1&?}1 absolute value 实值；绝对值
,f)+| ?wz absolutely vested interest 绝对既得权益
X6B, Mply absorbed cost 已吸收成本；已分摊成本
Qh8pOUD0l} absorption 吸收；分摊；合并
ex~"M&^ absorption rate 吸收率；摊配率；分摊率
}U>K>"AZl ACB Finance Limited 亚洲商业财务有限公司
}@
U}c6/ acceptable form of reciprocity 合理的互惠条件
;s$4/b/~ acceptable rate 适当利率；适当汇率
URj )]wp / acceptance agreement 承兑协议
O251. hXK acceptance for honour 参加承兑
8MDivr/@ acceptor 承兑人；接受人；受票人
on8$Kc acceptor for honour 参加承兑人
/oEDA^qx accident insurance 意外保险
n4{?Odrf Accident Insurance Association of Hong Kong 香港意外保险公会
73!NoDxb accident insurance scheme 意外保险计划
CTg79
ITYk accident year basis 意外年度基准
l{3zlXk3z accommodation 通融；贷款
n?6^j8i accommodation bill 通融票据；空头票据
_?felxG[ accommodation party 汇票代发人
!Y|xu07 account balance 帐户余额；帐户结余
)R<93 `q account book 帐簿
,@ p4HN* account collected in advance 预收款项
7~1Fy{ tc account current book 往来帐簿
C a ED(0 account of after-acquired property 事后取得的财产报告
R8 6i2', account of defaulter 拖欠帐目
nt&%
sM-X account payable 应付帐款
`%Kj+^| DS account payee only [A/C payee only] 只可转帐；存入收款人帐户
5G2ueRVb account receivable 应收帐款
< <0[PJ account receivable report 应收帐款报表
>\'}&oi account statement 结单；帐单；会计财务报表
{%('|(57 account title 帐户名称；会计科目
8f~*T accountant's report 会计师报告
!W&|kvT^ Accountant's Report Rules 会计师报告规则
U74L:&y LI accounting and auditing procedure 会计与审计程序；会计与核数程序
9_svtO ]P Accounting Arrangements 《会计安排》
]YZ_kc^(V; accounting basis 会计基础
F&7Z( accounting by Official Receiver 破产管理署署长呈交的帐目
vnbY^ASdw Accounting Circular 《会计通告》
t6e6v=.Pg accounting class 会计类别
Y/m-EL accounting date 记帐日期；会计结算日期
)iIsnM accounting for money 款项核算
t vW0 W Accounting Officer 会计主任
$u,A/7\s accounting period 会计报告期；会计期
B&KIM{j\ accounting policy 会计政策；会计方针
BUi,+NdIk accounting practice 会计惯例
Cv>~%< accounting principle 会计准则
h0 %M+g accounting record 会计记录
D=D.s)ns* accounting report 会计报告
$@^\zg1n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H%=;pD>o Accounting Society of China 中国会计学会
5 xUZeLj accounting statement 会计报表
ey<z#Q5+ accounting system 会计制度；会计系统
aRn"" 3[ accounting transaction 会计事项；帐务交易
fCs{%-6cP accounting treatment 会计处理
$b^ niL accounting year 会计年度
]I/* J^ accretion 增值；添加
iSX:H; accrual 应计项目；应累算数目
ZV5IZ&V! accrual basis 应计制；权责发生制
c*[aIqj accrual basis accounting 应计制会计；权责发生制会计
1 Cz}| #U accrue 应累算；应计
eUu<q/FUMj accrued benefit 应累算利益
~(c<M>Q8 accrued charges 应计费用
:SMf
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1 z,P"?Q accrued expenses 应累算费用
Um-Xb'R*]V accrued interest payable 应付利息；应计未付利息
x>K,{{B)X accrued interest receivable 应收利息；应计未收利息
F2(^O Fh accrued right 累算权益
bFA
lC accruing profit 应累算的利润
y~t
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"f3mi[ accumulated profit 累积利润；滚存溢利
f@Ve,i accumulated reserve 累积储备
gm:Y@ 6W accumulation of surplus income 累积收益盈余
N N:zQ_RT acquired assets 既得资产
2=7[r-*E acquisition 收购；购置；取得
:c}PW"0v acquisition cost 购置成本
h6`VU`pPI acquisition expenses 购置费用
\Yv4 4*I` acquisition of 100% interest 收购全部股权
Bbb":c6w0 acquisition of control 取得控制权
:$X dR:f}} acquisition of fixed assets 购置固定资产
K`|V1L.m acquisition of shell “买壳”
\\oa[nvL~ acquisition price 收购价
nhm#_3!6A act of God 天灾
fpzEh}:H\ acting partner 执事合伙人
>)>~S _u active market 买卖活跃的市场；交投畅旺的市场；旺市
,&O&h2= active partner 积极参与的合伙人
51AA,"2[_ active trading 交投活跃
//$^~} wt actual circulation 实际流通
w 17{2'] actual cost 实际成本
"yU<X\n i actual expenditure 实际开支；实际支出
X2np.9hie actual income 实际入息；实际收入；实际收益
/bC@^Y&} actual market 现货市场
j a{x}n*5 actual price 现货价；实际价格
.v= n-k7 actual profit 实际利润
ZWB3R actual quotation 实盘；实际价位；实际报价
8_rd1:t5 actual year basis 按实际年度计算
eq2L V=d{m actuals 实货
.o<9[d" actuarial investigation 精算调查
p[!9 objU actuarial principle 精算原则
YAi@EvzCVy actuarial report 精算师报告
9(a* 0H Actuarial Society of Hong Kong 香港精算学会
PI *Z>VE? actuarial valuation 精算师估值
Mp J3*$Dr actuary 精算师
(r<F@)J ad referendum agreement 暂定协议；有待覆核的协定
& )-fC ad valorem duty 从价税；按值征税
C}o^p"M*B3 ad valorem duty system 从价税制
*li5/=UC5* ad valorem fee 从价费
+&1#ob"6lq ad valorem tariff 从价关税
-)ri,v{:c additional allowance 额外免税额
.b2%n;_>. additional amount for unexpired risk 未过期风险的额外款额
'Ze&
LQ additional assessable profit 补加应评税利润
~dsx| G?p additional assessment 补加评税
[H`5mY @ additional commitment 额外承担
${t$:0R,h additional commitment vote 额外承担拨款
fB4zqMSfE additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_Mh..#)`[ additional dependent parent allowance 供养父母额外免税额
=k!F`H`/%' additional provision 额外拨款
uE#i3(
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8rz ,MsFR additional tax 补加税罚款；补加税款
f[OJ qk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
D/2 ;b;- adjudged bankrupt 被裁定破产
u<+RA adjudicated bankrupt 裁定破产人
MLDAr d vK adjudication fee 裁定费；评定印花税额手续费；评估契据费
Zc9S[ivq adjudication of bankruptcy 裁定破产；宣告破产
+sd':vE adjudication of insolvency 裁定无力偿还债务
U! lWP#m adjusted actual 经调整的实数；调整后的实数
R~d Wb lv adjusted current assets 经调整的流动资产；调整后的流动资产
&b19s=Z, adjusted figure 经调整的数字；调整后的数额
Xlwy D adjusted liabilities 经调整的负债；调整后的负债
4`"Q!T_' adjusted loss 经调整的亏损；调整后的亏损
:|y tw= 3> 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
l2LO,j} adjusted profit 经调整的利润；调整后的利润
1Zp^X:( adjusted surplus 经调整的盈余额；调整后的盈余额
`| [UF^9 adjusted value 经调整的价值；调整后的价值
V4g vKWc adjustment 调整；修订；理算〔保险〕
m O0#xY_z adjustment centre 调剂中心
* ^\u%Ir" adjustment lag 调整过程的时间差距；调整时差
Vgj[m4l adjustment mechanism 调整机制
sR$/z9w adjustment of loss 亏损调整
aU] nh. a adjustment process 调整过程；调整程序
&e4EZ adjustment range 调整幅度
AeW_W0j administered exchange rate 受管制汇率
X u{S4#1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yyjgPbLN= administration expenses 行政费用
61z^(F$@ administration fee 手续费；行政费
`~qVo4V6Z administration in bankruptcy 破产管理
1lv. @- administration order 遗产管理令
lIatM@gU administrator 管理人；遗产管理人
"Z
a}p|Ct administrator of the estate 遗产管理人
5PKdMEK|q admission of debt 债项承认书
E{B40E~4 admission of proof 接纳债权证明
= XUt?5 advance 放贷款项；垫付款项；预支款项；预付款项
myZ8LQ& advance account 暂支帐目；预付款帐户
z- kB! ~r advance compensation 预付补偿金
!wjD6 NK advance from shareholder 股东垫款
rf2-owWN advance pending reimbursement 预支以待日后付还
4?7 OP
t6 advanced economy 先进经济体系
O~F8lQ advancement 预付；预付财产
%e=UYBj" advances warrant 垫款令
m\| ie8 advancing 贷出
RLF]Wa, adverse balance 逆差
be&,V_F adverse exchange 逆汇
/}-LaiS advertisement addressed to shareholders 在报章刊登的致股东通告
&?SU3@3| advice for collection 托收通知书
O#b%&s"o advice of drawing 提款通知书；汇票通知书
[PU0!W; advice of payment 付款通知
!~f!O"n)3r Advisory Committee [Securities and Futures Commission]
% wh>_Ho 谘询委员会〔证券及期货事务监察委员会〕
?OW J UmQ Advisory Committee on Diversification 经济多元化谘询委员会
TSP#.QY affidavit 誓章；遗产申报誓章
ey[+"6Awne affidavit of no receipt 述明无收款的誓章
d ?OsVT; U affiliate 联号；联营公司；附属公司
-<n]Sv;V affiliated company 附属公司；联号；联营公司
h&t9CpTfeJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+dK;\wT affordability 负担能力
' $be+Z32 African Development Bank [AfDB] 非洲开发银行
ljO t~@Ea after-acquired property 事后取得的财产
<o_(,,P% after-hours dealing 市后交易
:#spL*FIx after-tax profit 税后盈利；税后利润；税后溢利
7cT ~u agency agreement 代理协议
_O>8jH!# agency expenses 代理机构的开支
z _ia3k< agency fee 代理费
> z69r0)> Agency Law 《代理法》
6y)NH 8l7 agent 代理人；承销人
C %kI xa) agent of company 公司代理人
@EB2 I +[ agent's fee 代理人费；经纪费
{o.i\"x; aggregate 总计；总数；总体数字
+#
tmsv]2 aggregate amount 总款额；总额
VH$hQPP5d aggregate assets and liabilities 总体资产与负债
#ZpR. $`k aggregate at constant price 按固定价格计算的总体数字
7-MkfWH2b6 aggregate demand 总需求
x-=qlg&EI aggregate gross position 总持仓量
dy2<b+ .. aggregate limit 总限额
SH M@H93 aggregate of salaries tax 合计薪俸税
<bgFc[Z aggregate performance 总体表现；总体业绩
6
VuMx7W1 aggregate supply 总体供应
$"x~p1P aggregate surplus 总盈余
;_= +h,n aggregate total 整体总额
*z\L aggregate value 总值；合计价值
c7(Lk"G8 aggregated basis 合计基准
YST{
h{ aggregated net chargeable income 合计应课税入息实额
yixAG^< aggregation 合并计算；合计；总和
$2gZpO| aggregation of incomes of husband and wife 夫妇入息合并计算
nJ~5ICyd aggregation of property 财产的总和
+HNM$yp agio 差价；贴水
$/;;}|hqi 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》
InR/g@n+D1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"E )0)A3= 《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》
!%%(o%bi~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K-dr N) o 《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》
+OC~y: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q`^ T7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;*XH[>I agreement for a settlement 授产协议
VRa >bS agreement for assignment 转让协议
|jE0H!j agreement for sale 售卖协议；买卖协议
+yo1&b R/ agreement for sale and purchase 买卖协议
= F"vL agreement for the payment of interest 支付利息协议
$fl+l5?9 agreement for the repayment of money 还款协议
a EmL f agreement of reinsurance 再保险协议
,f W%Qv Agricultural Bank of China 中国农业银行
ORP-@-dap air passenger departure tax 飞机乘客离境税
l r_c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+LsACSB airport tax 机场税
JE.s?k alcohol duty 酒精税
|(\T;~ 7' alienation 让与；让渡；转让
B`<K]ut alimony 生活费；赡养费
?hS&OtW
All Ordinaries Index [AOI] 所有普通股指数
x C+TO all risks 全险；综合险
i- *ZW: All Sales Record for Stock Market 《股票市场成交报告》
& a
bR}J[ Allied Capital Resources Limited 新联财务有限公司
}IGoPCV| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VgyY7IN x9 allocation letter 拨款信件
<m X EX`? allocation of fund 分配款项；预留款项
x l4 A< allocation of profit 利润分配；溢利分配
\ t^h|<` allocation warrant 拨款令
M|xs>+r* allotment 分配；配股
n(tx '&U"R allotment notice 股份配售通知；配股通知
L:E?tR}H allotment of shares 股份分配
>crFIkOJ allowable 可获宽免；免税的
_/`H<@B_U allowable business loss 可扣除的营业亏损
q,v)X allowable expenses 可扣税的支出
UCVdR<<Z allowance 免税额；津贴；备抵；准备金
==)q{e5 allowance for debts 债项的免税额
5'z D}[2 allowance for depreciation by wear and tear 耗损折旧免税额
jM!Q
04( allowance for funeral expenses 殡殓费的免税额
-oR P ZtW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7 F @#6 allowance for repairs and outgoings 修葺及支出方面的免税额
*$yU|, allowance to debtor 给债务人的津贴
's_[ #a;Vp alteration of capital 资本更改
q aZQ1<e alternate trustee 候补受托人
p ]erk amalgamation 合并
]
g] ^^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Gj H$!P=. ambit of charges 征税范围；收费范围
Ny2. C?2 amended valuation 经修订的估值
ni`uO<\U American Commodities Exchange 美国商品交易所
{ZIEIXWb2 American Express Bank Limited 美国运通银行
>#~>!cv6D American Stock Exchange 美国证券交易所
J_rb 3 amortization 摊销
I$HO[Z! amount due from banks 存放银行同业的款项
^ ^T e amount due from banks abroad 存放海外银行同业的款项
@K=C`N_22 amount due from holding companies 控股公司欠款
>JckN4 v amount due from local banks 存放本港银行同业的款项
{~c M 6W]f amount due to banks 银行同业的存款
:ExCGS[ amount due to banks abroad 海外银行同业的存款
zqt{oN_ amount due to holding companies 控股公司存款
Sahz*f amount due to local banks 本港银行同业的存款
9qvKg`YSh amount due to outport banks 外埠银行同业的存款
e-Ma8+X\ amount for note issue 发行纸币的款额
iininITOS{ amount of bond 担保契据的款额
ykat0iqo amount of consideration 代价款额
;Qq<5I"y amount of contribution 供款数额
<<l1 zEf@ amount of indebtedness 负债款额
YgL{*XYAt amount of principal of the loan 贷款本金额
eNc>^:&y* amount of rates chargeable 应征差饷数额
S";c7s amount of share capital 股本额
&f($= 68 amount of sums assured 承保款额
!THa?U; amount of variation 变动幅度
c%@<
h6 amount of vote 拨款数额
'4"c#kCKL amount payable 应付款额
S-%itrB* amount receivable 应收款额
$@^*lUw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v1}9i3Or# analysis 分析
~6Pv5DKq ancillary risk 附属风险
1 3K|=6si annual account 周年帐目；周年帐目报表；年度决算；年结
^n~bx *f annual accounting date 年结日期
1'4?}0Dok annual allowance 每年免税额；年积金；年度津贴；年津
)/cf% annual balance 年度余额
[D_s`'tg annual disposable income 每年可动用收入
=}UcYC6l annual estimates 周年预算
(bp4ly^ annual fee 年费
|e{ ^Yf4 annual general meeting 周年大会
^aR^M\38 annual growth rate 年增率；每年增长率
[]b=
xRJM annual long-term supplement 长期个案每年补助金
SQs+4YJ annual pensionable emolument 可供计算退休金的年薪
r%\%tz'`j
annual report 年报
%i5tf;x6i Annual Report on the Consumer Price Index 《消费物价指数年报》
$q*hE&x
Qd annual return 周年报表；周年申报表；每年报税表格
C8t;E ` Annual Return Rules 《周年报表规则》
I_\?w SNGM annual review of consumer prices 每年消费物价回顾
=M9 ;`EmC annual roll-forward basis 逐年延展方式
yIYQ.-DkS+ annual salary 年薪
_?v&\j annual statement 年度报表；年度决算表
!q!5D` Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tE WolO[\ annuitant 年金受益人
7A"v:e annuity 年金
,s`4k?y annuity contract 年金合约
4 @r76v}{ annuity on human life 人寿年金
#Oi{7~ antecedent debt 先前的债项
w8}jmpnI ante-dated cheque 倒填日期支票
!U=o<)I anticipated expenditure 预期开支
l/-qVAd !q anticipated net profit 预期纯利
9 iV_ anticipated revenue 预期收入
t$z 5m<8 anti-inflation measure 反通货膨胀措施
OF/hD2V anti-inflationary stance 反通货膨胀立场
[P*zm 8b apparent deficit 表面赤字
crQ_@@X?< apparent financial solvency 表面偿债能力
wA\a ]X. apparent partner 表面合伙人
D6,Ol4 d application for personal assessment 个人入息课税申请书
J_ 7#UjGA, application of fund 资金应用
/ tj_WO_ application to release as liquidator and to destruct the books of accounts and documents
pv8vW'G\E 申请免除清盘人职务及毁灭帐簿与文件
8_/, `}9
appointed actuary 委任精算师
@Nn'G{8OG appointed auditor 委任核数师；委任审计师
[*U.bRs appointed trustee 委任的受托人
H5Bh?mw2 appointer 委任人
46 U*70 apportioned pro rata 按比例分摊
RQYD#4| apportionment 分配；分摊
V 5D 8z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QjOY1Xze apportionment formula 分摊方程式
. ZP$, apportionment of estate duty 遗产税的分摊
l k.Mc6) appraisal 估价；评估
N qS]dH61 appreciable growth 可观增长
0K4A0s_R` appreciable impact 显着影响
TeRH@oI appreciable increase 可观增长
4Z.Dz@.c( appreciation 增值；升值
aGNb Cm appreciation against other currencies 相对其他货币升值
-QK- w> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
xX.kKEo"d appreciation tax 增值税
wvRwb appropriation 拨款；拨用；拨付
y({lE3P appropriation account 拨款帐目
<:4b4Nl Appropriation Bill 拨款法案
SZvp %hS0 appropriation-in-aid system 补助拨款办法
ipyc(u6Z5 approved assets 核准资产
L)c] i'W Z approved basket stock 认可一篮子证券
a66Ns7Rb approved budget 核准预算
_*ar\A` approved charitable donation 认可慈善捐款
XhUVDmeUMb approved charitable institution 认可慈善机构
XtqhK" f% approved currency 核准货币；认可货币
,\T7{=ZG\! approved estimates 核准预算
A1n4R approved estimates of expenditure 核准开支预算
{F;"m&3Lt approved overseas insurer 核准海外保险人
{r%T_BfY approved overseas trust company 核准海外信托公司
n0Qp:_2z approved pooled investment fund 核准汇集投资基金
&v#pS!UO j approved provident fund scheme 认可公积金计划
f2u4*X
E\ approved provision 核准拨款
7(d#zu6 n approved redeemable share 核准可赎回股份
*dN_ =32u approved regional stock 认可地区性证券
KM?w{ ~9 approved retirement scheme 认可退休金计划
-S#j Or approved subordinated loan 核准附属贷款
mVEIHzk2b arbitrage 套戥；套汇；套利
kD(#LM<9s arbitrageur 套戥者；套汇者
\k{d'R#~( arbitrary amount 临时款项
re4A5Ev$ arrangement 措施；安排；协定
$18?Q+?3 arrears 欠款
wLzV#8> arrears of pay 欠付薪酬
VTwQD"oB arrears of revenue 逾期未收税款；逾期未收的帐项
!j%u wje\ articles of association 组织章程；组织细则；组织章程细则
U/ -k'6=M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
KL./ ascertainment of profit 确定利润
|K" nSXzk "Asia Clear" “亚洲结算系统”
2 fg
P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p-xG& CU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+8Y|kC{9" Asian Development Fund [ADF] 亚洲发展基金
g7{:F\S Asian dollar bond 亚洲美元债券
dQ_hlx!J Asian dollar market 亚洲美元市场
(|>rDk; Asian dollar rate 亚洲美元利率
-A@/ cS%p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
T gl > Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
PS8^ = asked price 沽盘；喊价；索价；卖方报价
AH-BZ8 assessable income 应评税入息
\OXQ%J2v assessable loss 应评税亏损
]( FFvqA assessable profit 应评税利润
@,9YF }
assessable value 应评税值
!h jF"Pa assessed profit 估定利润
KciN"g|X assessed value 经评估价值
|h&Z. assessment 评税；评定；估价；评税单
yb,X
}"Et assessment number 评税编号；估价编号
vR&b2G7o assessment of additional tax 补加税评税
!# zO% assessment of performance 业绩评估；实绩评价
` Tei Assessor 评税主任
C80< L5\ asset price bubbles 资产价格泡沫
b
+Z /nfS asset-backed securities 具资产保证的证券
Ahc9HA2 assets accretion 资产增值
;2$0j1> assets and liabilities 资产与负债
U }AIOtUw assets betterment statement 资产递增表；资产改进表
|*DkriYY assets lending 实物放款；有抵押贷款
-{q'Tmst assets of the company passing on the death 死者去世时转移的公司资产
upZ tVdd assets pledged as security for liabilities 用作负债抵押的资产
U1(cBY assets portfolio 资产投资组合
v!$:t<-5N assets price 资产价格
mT #A?C2 assets quality 资产质素
E]}_ hZU assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
pXvys] @ assets securitization 资产证券化
n SRNd
A assets situated outside Hong Kong 在香港以外地方的资产
|o+*Iy) assets stripping 削减资产；拆卖资产
`sDLxgwI assets value 资产值
2j#Dwa(lZQ assignee 承让人
U#&+n-npO assignment 转让；转让书；转让契
Kr[oP3 assignment of interest 权益转让
OL%}C*Zq assignment of letters patent and trade mark 专利证书及商标转让
4H Na E{O4 assignment of property 物业转让；物业转让书
B]vR=F}* assignment right 转让权
*;xGH assignor 转让人
3@:O1i associate 有联系的人；有关连人士；相联者；合伙人；联系人
#SG.`J<% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
dS\!tdHP-Q associate member 附属会员
-2(?O`tZ associated body corporate 相联法人团体
IMB jI#\ associated company 相联公司；联属公司
R1/c@HQw? associated corporation 相联法团
=XK}eQ_d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
| KY-kRN7 公认会计师公会〔英国〕
,FXc_BCx4 Association of Futures Exchange Brokers 香港期货经纪协会
!zvOCAb, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K|l}+:k association of underwriters 承保人组织
*[m:4 \ assumption of control 接管
_ ]- 4UA- assurance 担保；保险；转易；转易书
*l;S"}b*,_ assurance of interest 权益的转易
b(CO7/e> at 19XX price 按一九ＸＸ年价格计算
x cn~KF8 at a discount 按赔价计算；按贴水价格计算；打折扣
z>\l%_w at a premium 按溢价计算；按升水价格计算
|>[qC O at call 通知付款；按通知
q]?)c at constant market price 按固定市价计算
H%etYpD at constant price 按固定价格计算
G0~Z |P at cost 按成本计算
99(@O,*(Y at current market price 按当时市价计算；按现时市价计算
%-$BtR2@o at current price 按当时价格计算；按现时价格计算
U{/fY/kq at factor cost 按要素成本计算；按生产要素成本计算
=@S
a\; at money-of-the-day price 按付款当日价格计算
_/'VD!(MV at or better 按指定或较佳价位〔买卖指令〕
{}rnn$HQe at par 按面值计算；平价
rS+) )! at sight 见票即付
{M7`"+~w at the close 按收市盘
.6LRg at the opening 按开市盘
D9NQ3[R 9 attestation 见证；见证条款
5gII|8>rQ at-the-money option 平价期权
m Rm }7p attorney 受权人；受托代表人
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REYvFx?i attributable profit 可归属利润
;obOr~Jx'5 attributable share value 可归属股份价值
d7mn(= & Auckland Stock Exchange 奥克兰证券交易所
}2;iIw` auction 拍卖
<: NahxIlu auctioneer 拍卖商
B- $?5Ft! audit 审计；核数
u|T]Ne Audit Commission 审计署
/zb/ am1# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(z.n9lkfi 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〕
ZN M9@ ;7 audit review 帐目审查
^,mN-.W Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W G@3+R>{ audited account 审计帐目；经审计的帐目
M nZljB audited annual account 经审计的周年帐目
/H"fycZ audited balance sheet 经审计的资产负债表
)Tp"l"(G auditor 核数师；核数主任；审计师
F'sX ^/; auditor's certificate 核数师证明书；审计师证明书
]uMZvAjb auditor's report 核数师报告；审计师报告
dP +wcl4 Aussie bond 澳元债券
U#]J5'i austerity budget 紧缩预算
B :S8{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
de)4)EzUP Australia All Ordinaries Index 澳洲所有普通股票指数
c;Tp_e@ Australian Dollar [AUD] 澳元
x,]x>Up Australian Options Market 澳大利亚期权市场
JN4gH4ez) Australian Securities Commission 澳洲证券事务监察委员会
_P!b0x~\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K;W QV, Australian Stock Exchange 澳大利亚证券交易所
ok0ZI>=, Austrian Schilling [ATS] 奥地利先令
J*MH`;- authentication 认证；鉴证
a/J Mg authority to purchase 委托购买证；委购书
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#-`S authorization 认可；核准；授权；授权书
Yj*T'<e authorization by direction 指示授权
71Z a! 3+ authorization by instruction 指令授权
pgiZA?r*< authorization by warrant 令状授权
2O*At%CzW authorization of unit trust 单位信托的认可
6W{Nw< authorized agent 指定代理人
+Ugy=678Tr authorized capital 法定资本
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Xh=P% authorized clerk 出市员
\ #LDX,= authorized dealer 认可交易商
=}kISh authorized financial institution 认可财务机构
FU/:'/ L authorized fund 认可基金
4w=v
/WDo authorized fund house 获授权的基金公司；认可基金公司
fM7B<eB authorized institution 认可机构
sve} e nt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h@\-] zN{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{:*G/*1[ . authorized insurer 获授权保险人；获认可承保人
/*{'p!? authorized investment 特准投资项目
YY :{/0? authorized person 获授权人
U~ )5 { authorized representative 获授权代表
7M7Lj0Y)L authorized share capital 法定股本
HR"clD\{Di automated quotation system 自动报价系统
]u!s-=3s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZJU
%&@ 自动交易系统〔香港期货交易所有限公司〕
yo->mD automatic adjustment mechanism 自动调整机制
*$|f9jVh automatic adjustment system 自动调整系统
^|p D(v Automatic Clearing House 自动票据交换所
bGL} nPo automatic exchange rates accumulation system 自动化汇率累集系统
J`)/\9'&& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+6$+] u] automatic teller machine [ATM] 自动柜员机
=}Zl
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cW_wIy\]& available assets 可用资产
i%.k{M Y available fiscal reserve 现存财政储备
bf+C=A)s0 available profit 可用利润
%K')_NS@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n44 T4q average 平均；平均数；海损
EyVu- 4L:# average basic salary 平均基本薪金
#n{4f1TZ average consumer expenditure 平均消费开支；一般消费开支
@s
cn ?t average cost 平均成本
" "m-5PGYo average cost of land production 增辟土地平均成本
9
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d ^n O&it average daily wage rate 平均每日工资率
t0e5L{ QJ average expenditure pattern 平均开支模式
ui,!_O .c average growth rate 平均增长率
IqFcrU$4 average net fixed assets 固定资产平均净值
I&#:/|{:5 average of relatives 相对价格平均数
A+8)VlE\ average price 平均价格
;$zvm `|: average propensity to consume 平均消费倾向；一般消费倾向
.Z'NH
wCy average propensity to save 平均储蓄倾向；一般储蓄倾向
\wsVO"/ average rate 平均率
2wB *c9~ average revenue 平均收入；平均收益
p7-\a1P3 average stock 平均库存；平均存货
FXDB> }8 average yearly rent 平均年租
hZ452W avoidance of double taxation 避免双重课税
Y:O|6%00Y avoidance of tax 避税
