A:
[o,S.!W8 A share Ａ股；甲类股份
Qb;5:U/x abatement of tax 减税；减扣免税额
BsX#
~ ABN AMRO Bank N.V. 荷兰银行
SLze ) ?. above-the-line expenditure 线上项目支出；经常预算支出
?) ~j>1"S above-the-line receipt 线上项目收入；经常预算收入
$ ( gR^L ABSA Asia Limited 南非联合亚洲有限公司
@GiR~bKZ absolute change 绝对数值变更
D< 4!7*9% absolute expenditure 实际开支
E |A,NPf%I absolute guideline figure 绝对准则数字
T?Dq2UW absolute interest 绝对权益
CF`fn6 absolute order of discharge 绝对破产解除令
tyLR_@i%% absolute profit margin 绝对利润幅度
\#A=twp absolute value 实值；绝对值
r2*'5jk_ absolutely vested interest 绝对既得权益
Pyx$$cj absorbed cost 已吸收成本；已分摊成本
|e@Bi#M[ absorption 吸收；分摊；合并
6v9{ $ : absorption rate 吸收率；摊配率；分摊率
$Di2B A4Di ACB Finance Limited 亚洲商业财务有限公司
Y%V|M0 0` acceptable form of reciprocity 合理的互惠条件
d"> Ya !W acceptable rate 适当利率；适当汇率
[n_H9$ acceptance agreement 承兑协议
Dg LSDKO! acceptance for honour 参加承兑
> HL8hN'q' acceptor 承兑人；接受人；受票人
=/Dp* acceptor for honour 参加承兑人
!I? J^0T accident insurance 意外保险
FDAREE\j Accident Insurance Association of Hong Kong 香港意外保险公会
Qp?n0WXZ accident insurance scheme 意外保险计划
^gdg0y!5~ accident year basis 意外年度基准
LEJ7. 82 accommodation 通融；贷款
E5%ae (M^ accommodation bill 通融票据；空头票据
d.7Xvx0Yww accommodation party 汇票代发人
p ? HODwZ account balance 帐户余额；帐户结余
ib OXh U account book 帐簿
D^ Z~>D6 account collected in advance 预收款项
A_t<SG5
account current book 往来帐簿
O;A/(lPW+ account of after-acquired property 事后取得的财产报告
]rh)AE!Y( account of defaulter 拖欠帐目
"iof -b=ys account payable 应付帐款
8bX\^&N account payee only [A/C payee only] 只可转帐；存入收款人帐户
\?} {wh8 account receivable 应收帐款
&\C{,:[ account receivable report 应收帐款报表
rr[9sk`^H account statement 结单；帐单；会计财务报表
rwxJR@Ttn account title 帐户名称；会计科目
fuH Dif, accountant's report 会计师报告
L#e|t0'# Accountant's Report Rules 会计师报告规则
BX),U accounting and auditing procedure 会计与审计程序；会计与核数程序
K6 ,5C0 Accounting Arrangements 《会计安排》
Mdh(M p(w accounting basis 会计基础
_OF 8D accounting by Official Receiver 破产管理署署长呈交的帐目
2#A u6BvX Accounting Circular 《会计通告》
~X;(m<f2 accounting class 会计类别
#oYX0wv l accounting date 记帐日期；会计结算日期
9tS& $-
accounting for money 款项核算
]T+. kC
M Accounting Officer 会计主任
>NE]TZ.F accounting period 会计报告期；会计期
YV 9*B accounting policy 会计政策；会计方针
qR_"aQ7s2 accounting practice 会计惯例
%;9e h' accounting principle 会计准则
ZU yM:$ accounting record 会计记录
zYOPE 6E accounting report 会计报告
IBVP4&}x$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^;YD3EZw Accounting Society of China 中国会计学会
tS 2lex% accounting statement 会计报表
eT +MN` accounting system 会计制度；会计系统
5b B[o6+ accounting transaction 会计事项；帐务交易
-o#0 Yt}3 accounting treatment 会计处理
>?e*;f$VdJ accounting year 会计年度
e_ 6
i896 accretion 增值；添加
JoZC+G accrual 应计项目；应累算数目
xuelo0h, accrual basis 应计制；权责发生制
sZ'3PNpCP accrual basis accounting 应计制会计；权责发生制会计
/]xd[^ accrue 应累算；应计
j.C C.[$g accrued benefit 应累算利益
YA^9, q6u? accrued charges 应计费用
CSU> nIE0 accrued cumulative preference share dividend 应累算的累积优先股股息
$zCUQthL@ accrued expenses 应累算费用
$)@zlnU accrued interest payable 应付利息；应计未付利息
HIh oYSwB accrued interest receivable 应收利息；应计未收利息
>[xQUf,p accrued right 累算权益
I{cn ,,8 accruing profit 应累算的利润
ecf7g)+C accumulated fiscal reserve 累积财政储备
xDr
*|d accumulated profit 累积利润；滚存溢利
1'_OM h*; accumulated reserve 累积储备
t *Q12Q accumulation of surplus income 累积收益盈余
'd?8OV acquired assets 既得资产
PfrW,R~r acquisition 收购；购置；取得
JsPuxu_ acquisition cost 购置成本
: OI!YR%" acquisition expenses 购置费用
v2@M,xbxF: acquisition of 100% interest 收购全部股权
V43JY_: acquisition of control 取得控制权
C- 6+ZIk4 acquisition of fixed assets 购置固定资产
_k+Bj.L acquisition of shell “买壳”
0/K NXz acquisition price 收购价
&U
'Ds! act of God 天灾
g1J]z<& acting partner 执事合伙人
f\(K ou$ active market 买卖活跃的市场；交投畅旺的市场；旺市
jv0e&rt active partner 积极参与的合伙人
>8NQ8i=]V1 active trading 交投活跃
5. l&nt' actual circulation 实际流通
q>omCk%h actual cost 实际成本
|J}~a8 o actual expenditure 实际开支；实际支出
3\@6i' actual income 实际入息；实际收入；实际收益
[1vrv(u> actual market 现货市场
NM]6 o actual price 现货价；实际价格
I3s}t$`y( actual profit 实际利润
8'cD K[L actual quotation 实盘；实际价位；实际报价
-`?V8OwY] actual year basis 按实际年度计算
d'-^ VxO0 actuals 实货
Dkdm~~Rr actuarial investigation 精算调查
\aW5V: ? actuarial principle 精算原则
H h@mIusj actuarial report 精算师报告
Y66 vJ<lM Actuarial Society of Hong Kong 香港精算学会
o!H"~5Trv! actuarial valuation 精算师估值
E>V8|Hz; actuary 精算师
5!cplx=< ad referendum agreement 暂定协议；有待覆核的协定
2d I:],7 ad valorem duty 从价税；按值征税
L, kF] ad valorem duty system 从价税制
sU}e78m h ad valorem fee 从价费
\R#XSW, ad valorem tariff 从价关税
q5RLIstQ\ additional allowance 额外免税额
etDB|(,z additional amount for unexpired risk 未过期风险的额外款额
(8y m Q!aY additional assessable profit 补加应评税利润
|n &6z additional assessment 补加评税
-0\$JAyrx additional commitment 额外承担
7I.[1V` additional commitment vote 额外承担拨款
\dc `}}Lc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y|lMa?\E additional dependent parent allowance 供养父母额外免税额
be@MQ}6> additional provision 额外拨款
uuC/F_ ='B additional stamp duty 附加印花税
{j q-d L additional tax 补加税罚款；补加税款
p' gv5\u[w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<n`|zQ adjudged bankrupt 被裁定破产
r-V./M@L adjudicated bankrupt 裁定破产人
l;;:3: adjudication fee 裁定费；评定印花税额手续费；评估契据费
W.CIyGK adjudication of bankruptcy 裁定破产；宣告破产
>3Y&jsh< adjudication of insolvency 裁定无力偿还债务
Je*gMq:D adjusted actual 经调整的实数；调整后的实数
*LhR$(F( adjusted current assets 经调整的流动资产；调整后的流动资产
)i>KYg w adjusted figure 经调整的数字；调整后的数额
>%[W2L\' adjusted liabilities 经调整的负债；调整后的负债
@O (\ TIg adjusted loss 经调整的亏损；调整后的亏损
``\H'^{B 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
7:;V [/ adjusted profit 经调整的利润；调整后的利润
~p 1y+ adjusted surplus 经调整的盈余额；调整后的盈余额
r:o!w7C:a adjusted value 经调整的价值；调整后的价值
\4&g5vE adjustment 调整；修订；理算〔保险〕
oyd{}$71d adjustment centre 调剂中心
m 8f_w adjustment lag 调整过程的时间差距；调整时差
9(I4x]` adjustment mechanism 调整机制
[gE2lfaEy adjustment of loss 亏损调整
)Ob{] adjustment process 调整过程；调整程序
p*'?(o:= adjustment range 调整幅度
" h#=ctCx" administered exchange rate 受管制汇率
F`N *{at Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2-6-kS) c administration expenses 行政费用
O|/tRkDMP{ administration fee 手续费；行政费
lDA%M3(p administration in bankruptcy 破产管理
i}YnJ administration order 遗产管理令
u J$"2<O administrator 管理人；遗产管理人
SW=p5@Hy{ administrator of the estate 遗产管理人
z(=:J_N admission of debt 债项承认书
=wQ= ` admission of proof 接纳债权证明
%SE g(< advance 放贷款项；垫付款项；预支款项；预付款项
xphqgOc12, advance account 暂支帐目；预付款帐户
qnlj~]NV advance compensation 预付补偿金
npF[J x[ advance from shareholder 股东垫款
f0uiNy(r$ advance pending reimbursement 预支以待日后付还
^m7PXY advanced economy 先进经济体系
, s)H% advancement 预付；预付财产
~E\CAZ advances warrant 垫款令
^q6~xC,/ advancing 贷出
$OO[C={v[ adverse balance 逆差
+1 y#=iM{ adverse exchange 逆汇
v 7R&9kU{ advertisement addressed to shareholders 在报章刊登的致股东通告
^Ve^}|qPc advice for collection 托收通知书
(1o^Dn3 advice of drawing 提款通知书；汇票通知书
<vrx8Q*6 advice of payment 付款通知
(A S%P? Advisory Committee [Securities and Futures Commission]
nZ*P:K t: 谘询委员会〔证券及期货事务监察委员会〕
nGt8u4gcP Advisory Committee on Diversification 经济多元化谘询委员会
w*}9;l affidavit 誓章；遗产申报誓章
l1??b
affidavit of no receipt 述明无收款的誓章
: )z_q!$j affiliate 联号；联营公司；附属公司
:s5g6TR affiliated company 附属公司；联号；联营公司
y/ FisX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)v9[/
]*P affordability 负担能力
qq` RfZjL African Development Bank [AfDB] 非洲开发银行
\z{Y(dS after-acquired property 事后取得的财产
|bk *Lgkzw after-hours dealing 市后交易
U!5@$Fu after-tax profit 税后盈利；税后利润；税后溢利
@K/I a!Lw agency agreement 代理协议
@.{ agency expenses 代理机构的开支
A_.QHUjpx agency fee 代理费
|); >wV" Agency Law 《代理法》
x EBjfn agent 代理人；承销人
Q^k# ?j# agent of company 公司代理人
(g Z!o_ agent's fee 代理人费；经纪费
u62sq: GjH aggregate 总计；总数；总体数字
/F_
:@#H aggregate amount 总款额；总额
1 W0; YcT] aggregate assets and liabilities 总体资产与负债
0D'Wr(U( aggregate at constant price 按固定价格计算的总体数字
TU/J]'))C aggregate demand 总需求
eZ!k'bS= aggregate gross position 总持仓量
Vo%d;>!G\; aggregate limit 总限额
H@z k8]_P aggregate of salaries tax 合计薪俸税
_x!pM j(A aggregate performance 总体表现；总体业绩
w# e'K-= aggregate supply 总体供应
AUC<
m. aggregate surplus 总盈余
> $y
> aggregate total 整体总额
FMn&2fH aggregate value 总值；合计价值
+@Y[i." ^J aggregated basis 合计基准
+6=!ve} aggregated net chargeable income 合计应课税入息实额
{OOt+U! aggregation 合并计算；合计；总和
=(ZGaZ} aggregation of incomes of husband and wife 夫妇入息合并计算
0
OBkd aggregation of property 财产的总和
~K9U0yp H agio 差价；贴水
.*j+? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
2]+.8G7D% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-)oBh 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
a5-\=0L~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
my1kF%? 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
a%dx\&K Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
pd#/;LT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b5DrwX{Ff agreement for a settlement 授产协议
L,6Y=? agreement for assignment 转让协议
HhL% iy1 agreement for sale 售卖协议；买卖协议
0U>Q<I} agreement for sale and purchase 买卖协议
V%ch' agreement for the payment of interest 支付利息协议
4i,SiFKB agreement for the repayment of money 还款协议
Bu1z$#AC agreement of reinsurance 再保险协议
#lF<="y%X Agricultural Bank of China 中国农业银行
K(gj6SrjV air passenger departure tax 飞机乘客离境税
i.sq^] j Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
guv@t&;t0 airport tax 机场税
0R&
U18)y alcohol duty 酒精税
z (3"\ ^T alienation 让与；让渡；转让
8|( {
_Z alimony 生活费；赡养费
MxR U6+a All Ordinaries Index [AOI] 所有普通股指数
D@^ZpN8r all risks 全险；综合险
uNbA>*c4M All Sales Record for Stock Market 《股票市场成交报告》
rHlF& ET Allied Capital Resources Limited 新联财务有限公司
x1wxB
1)2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$1+K}tP allocation letter 拨款信件
5F"?]'*/ allocation of fund 分配款项；预留款项
Z +"&{g allocation of profit 利润分配；溢利分配
N^+ww]f? allocation warrant 拨款令
^>Y%L(> allotment 分配；配股
& r%*_pX allotment notice 股份配售通知；配股通知
^{:jY, ?] allotment of shares 股份分配
iIE(zw)H allowable 可获宽免；免税的
<^ U (ya allowable business loss 可扣除的营业亏损
%7msAvbk allowable expenses 可扣税的支出
>|) 0Amt allowance 免税额；津贴；备抵；准备金
ImY.HB^& allowance for debts 债项的免税额
>x4[7YAU{ allowance for depreciation by wear and tear 耗损折旧免税额
d8HB2c5y0i allowance for funeral expenses 殡殓费的免税额
}&DB5M allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=[JN'|Q+ allowance for repairs and outgoings 修葺及支出方面的免税额
sw|:Z(` allowance to debtor 给债务人的津贴
hZ<btN .y5 alteration of capital 资本更改
cA?
x( alternate trustee 候补受托人
2HXKz7da amalgamation 合并
d|]O<]CG_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K;[ %S ambit of charges 征税范围；收费范围
AxlFU~E4 amended valuation 经修订的估值
GYC&P] American Commodities Exchange 美国商品交易所
#OWs3$9
American Express Bank Limited 美国运通银行
A[kH_{to; American Stock Exchange 美国证券交易所
1>w^ q`P amortization 摊销
= O1;vc}AA amount due from banks 存放银行同业的款项
%i 8>w:@NW amount due from banks abroad 存放海外银行同业的款项
IY6_JGe_w amount due from holding companies 控股公司欠款
yvCR = C amount due from local banks 存放本港银行同业的款项
DYlvxF` amount due to banks 银行同业的存款
T-C#xmY( amount due to banks abroad 海外银行同业的存款
to qzS!&.v amount due to holding companies 控股公司存款
.dT; T%3fO amount due to local banks 本港银行同业的存款
xGfD z*t amount due to outport banks 外埠银行同业的存款
87KrSZ amount for note issue 发行纸币的款额
c^O#O amount of bond 担保契据的款额
Cc)P5\j h amount of consideration 代价款额
*O> aqu amount of contribution 供款数额
Ug lG!1L amount of indebtedness 负债款额
A& c@8 amount of principal of the loan 贷款本金额
]^9*
t,{9 amount of rates chargeable 应征差饷数额
y?n 2`l7f amount of share capital 股本额
=`~Z@IbdI amount of sums assured 承保款额
t3t0vWE<, amount of variation 变动幅度
i 1I>RK amount of vote 拨款数额
&_d/ciq1f amount payable 应付款额
GWhAjL/N amount receivable 应收款额
$-P qs
^g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>}b6J7_ analysis 分析
-,VhS I ancillary risk 附属风险
_s R9 annual account 周年帐目；周年帐目报表；年度决算；年结
{Y91vXTz7 annual accounting date 年结日期
6@q[tN7_^ annual allowance 每年免税额；年积金；年度津贴；年津
oL'1Gm@ X? annual balance 年度余额
.3<IOtD= annual disposable income 每年可动用收入
Jh4&Qh|t annual estimates 周年预算
3 ;MjO*- annual fee 年费
0^_lj9B! annual general meeting 周年大会
EB5_; annual growth rate 年增率；每年增长率
Hpi%9S AM annual long-term supplement 长期个案每年补助金
`n`"g<K)Q annual pensionable emolument 可供计算退休金的年薪
'd #\7J>d annual report 年报
_/ }Hqh Annual Report on the Consumer Price Index 《消费物价指数年报》
&
8' ( annual return 周年报表；周年申报表；每年报税表格
1@ ^Ek8C Annual Return Rules 《周年报表规则》
7B]:3M6 d annual review of consumer prices 每年消费物价回顾
1N9< d, annual roll-forward basis 逐年延展方式
6WN(22Io annual salary 年薪
C`n9/[ ,# annual statement 年度报表；年度决算表
96pk[5lj{? Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
]}[Yf annuitant 年金受益人
q|o |/ O-{ annuity 年金
Y/,$Y]%g annuity contract 年金合约
b"M`@';+ annuity on human life 人寿年金
eh:}X}c=J] antecedent debt 先前的债项
4r[pMJi q ante-dated cheque 倒填日期支票
eKVALUw anticipated expenditure 预期开支
w,Zx5bBg% anticipated net profit 预期纯利
0<@KDlF anticipated revenue 预期收入
dA1
C)gLi anti-inflation measure 反通货膨胀措施
dHG Io anti-inflationary stance 反通货膨胀立场
8b:clvh apparent deficit 表面赤字
&.Latx apparent financial solvency 表面偿债能力
Ji6`-~ k apparent partner 表面合伙人
P$18Xno{ application for personal assessment 个人入息课税申请书
3` k[!! application of fund 资金应用
*el(+ib% application to release as liquidator and to destruct the books of accounts and documents
a1G9wC:e 申请免除清盘人职务及毁灭帐簿与文件
v0`qMBr1y appointed actuary 委任精算师
px _s@>l` appointed auditor 委任核数师；委任审计师
3G%wZ,)C appointed trustee 委任的受托人
N(:nF5>_ appointer 委任人
G7Z vfLR{: apportioned pro rata 按比例分摊
_7lt(f[S apportionment 分配；分摊
kxm:g)`=[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
IAP/G5'Q apportionment formula 分摊方程式
x^)g'16 ` apportionment of estate duty 遗产税的分摊
Y . appraisal 估价；评估
N&fW9s} appreciable growth 可观增长
)d}H>Q x= appreciable impact 显着影响
PNbcy!\U appreciable increase 可观增长
%9T~8L
@. appreciation 增值；升值
gT(th9'+z appreciation against other currencies 相对其他货币升值
+_
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w dGpt_ appreciation tax 增值税
wfBuU > appropriation 拨款；拨用；拨付
UU iNR appropriation account 拨款帐目
%1\v7Xw{9 Appropriation Bill 拨款法案
D[89*@v appropriation-in-aid system 补助拨款办法
ZT) !8 approved assets 核准资产
Cf0 |Z approved basket stock 认可一篮子证券
*$i ; o3 approved budget 核准预算
HKTeqH_: approved charitable donation 认可慈善捐款
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rW3 approved charitable institution 认可慈善机构
^^7L"je]g approved currency 核准货币；认可货币
euV $2Fg approved estimates 核准预算
@s%X approved estimates of expenditure 核准开支预算
i}PK $sa#c approved overseas insurer 核准海外保险人
17>5#JLP approved overseas trust company 核准海外信托公司
Nfv="t9e approved pooled investment fund 核准汇集投资基金
{ExII<=6 approved provident fund scheme 认可公积金计划
9ZDVy7m\i- approved provision 核准拨款
FZe:co8Mu approved redeemable share 核准可赎回股份
*.," N} approved regional stock 认可地区性证券
O87"[c`> approved retirement scheme 认可退休金计划
{ p1lae approved subordinated loan 核准附属贷款
bz{^ h' arbitrage 套戥；套汇；套利
j)jCu ;` arbitrageur 套戥者；套汇者
<nDNiM# arbitrary amount 临时款项
+I|R k& arrangement 措施；安排；协定
dqqnCXYuW arrears 欠款
vv+TKO arrears of pay 欠付薪酬
z,pNb%*O arrears of revenue 逾期未收税款；逾期未收的帐项
- #LjI . articles of association 组织章程；组织细则；组织章程细则
CO-Iar Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/8xH$n&xoC ascertainment of profit 确定利润
4|[<e- W "Asia Clear" “亚洲结算系统”
U/ ?F:QD4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
O( VxMO
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}@Xh xZu Asian Development Fund [ADF] 亚洲发展基金
+J|+es Asian dollar bond 亚洲美元债券
UTZ776`S&X Asian dollar market 亚洲美元市场
`6&`wKz Asian dollar rate 亚洲美元利率
~Fy`> * Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P}HC (S1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Y!SE;N& asked price 沽盘；喊价；索价；卖方报价
\V]t!mZ-}l assessable income 应评税入息
8
AFMn[{ assessable loss 应评税亏损
JC=dYP} assessable profit 应评税利润
di 7A/ B assessable value 应评税值
Da-u-_~ assessed profit 估定利润
B@ -|b assessed value 经评估价值
hZcmP"wgC1 assessment 评税；评定；估价；评税单
\B_i$<Sz assessment number 评税编号；估价编号
zhNQuK, L assessment of additional tax 补加税评税
l+%Fl=Q2em assessment of performance 业绩评估；实绩评价
4~!Eje! Assessor 评税主任
LU%#m Y asset price bubbles 资产价格泡沫
c$9sF@K? asset-backed securities 具资产保证的证券
R7lYu\mA assets accretion 资产增值
WFouoXlG0 assets and liabilities 资产与负债
Te# ]C n| assets betterment statement 资产递增表；资产改进表
PPEq6} assets lending 实物放款；有抵押贷款
>-!r9"8@ assets of the company passing on the death 死者去世时转移的公司资产
l bRzx4=\y assets pledged as security for liabilities 用作负债抵押的资产
~i% -WX assets portfolio 资产投资组合
1\/{# c assets price 资产价格
9I85EcT^4" assets quality 资产质素
ton 1oq
assets realization 资产变现
%NNj9Bl<VV assets refinancing arrangement 资产再集资安排
DKX/W+#a assets securitization 资产证券化
wfE^Sb3 assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
6
jmrD assets value 资产值
yE#g5V& assignee 承让人
4sTMgBz w assignment 转让；转让书；转让契
!x>,N%~ assignment of interest 权益转让
69>/@< assignment of letters patent and trade mark 专利证书及商标转让
Oukd_Ryf assignment of property 物业转让；物业转让书
6
Ew@L<v assignment right 转让权
0Z"s_r }h assignor 转让人
1I ""X]I_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
` x COR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7'z(~3D associate member 附属会员
P >(&glr| associated body corporate 相联法人团体
)IHG6}< associated company 相联公司；联属公司
Nb0Ik/:< associated corporation 相联法团
O $^xkv5. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
OZf6/10O/ 公认会计师公会〔英国〕
09'oz*v{# Association of Futures Exchange Brokers 香港期货经纪协会
30s; } Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
D93gH1z association of underwriters 承保人组织
=J](.78 assumption of control 接管
* r;xw assurance 担保；保险；转易；转易书
Vz{>cSz# assurance of interest 权益的转易
+
~ "5! at 19XX price 按一九ＸＸ年价格计算
\/ErPi=g at a discount 按赔价计算；按贴水价格计算；打折扣
eIH$"f;L at a premium 按溢价计算；按升水价格计算
6#U^< ` at call 通知付款；按通知
/'ZKS T4 at constant market price 按固定市价计算
P;73Hr[E# at constant price 按固定价格计算
h$> wv` at cost 按成本计算
PQ$sOK|/ at current market price 按当时市价计算；按现时市价计算
Nar>FR7ut at current price 按当时价格计算；按现时价格计算
Sm)u9 at factor cost 按要素成本计算；按生产要素成本计算
c;9.KCpwx at money-of-the-day price 按付款当日价格计算
1fH< VgF` at or better 按指定或较佳价位〔买卖指令〕
/N6}*0Ru at par 按面值计算；平价
`rlk|&T1 at sight 见票即付
-\4zwIH at the close 按收市盘
`PgdJrE at the opening 按开市盘
k[ %aCGo attestation 见证；见证条款
lNz]H iD at-the-money option 平价期权
6Z?Su(s(5 attorney 受权人；受托代表人
L0L2Ns attornment 新拥有人承认书
M/pMs 6 attributable profit 可归属利润
0mTr-`s attributable share value 可归属股份价值
xR?V,uV'$& Auckland Stock Exchange 奥克兰证券交易所
Od##U6e` auction 拍卖
%Ds+GM- auctioneer 拍卖商
Ab2Q
\+, audit 审计；核数
I-kWS 4 Audit Commission 审计署
5wv fF.v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tlQC6Fb# 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〕
?2 f_aY ; audit review 帐目审查
'1Y\[T * Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^AL2H' audited account 审计帐目；经审计的帐目
z=g$Exl audited annual account 经审计的周年帐目
pvF-Y9Xb audited balance sheet 经审计的资产负债表
vcv CD7MD auditor 核数师；核数主任；审计师
BhkoSkr auditor's certificate 核数师证明书；审计师证明书
[ *>AN7W auditor's report 核数师报告；审计师报告
[ c~kF+8 Aussie bond 澳元债券
uOd& XW austerity budget 紧缩预算
K\u_Ji]k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
y t5H oy Australia All Ordinaries Index 澳洲所有普通股票指数
-DjJ",h( $ Australian Dollar [AUD] 澳元
mV)+qXC Australian Options Market 澳大利亚期权市场
pr&=n;_ n Australian Securities Commission 澳洲证券事务监察委员会
Dvc&RG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e2cP
*J Australian Stock Exchange 澳大利亚证券交易所
6;iJ*2f5V Austrian Schilling [ATS] 奥地利先令
`XKVr authentication 认证；鉴证
x#*QfE/E(@ authority to purchase 委托购买证；委购书
iOCqE 5d3 authorization 认可；核准；授权；授权书
]PR#W_&q authorization by direction 指示授权
vUesV%9hq authorization by instruction 指令授权
_las;S'oa authorization by warrant 令状授权
}Wh6zT) authorization of unit trust 单位信托的认可
=r 9r~SR# authorized agent 指定代理人
+?dl`!rE authorized capital 法定资本
VUwC-) authorized clerk 出市员
}D;WN@], authorized dealer 认可交易商
}t%W1U J authorized financial institution 认可财务机构
U z
dc authorized fund 认可基金
aG%, cQ 1 authorized fund house 获授权的基金公司；认可基金公司
'e!J06 authorized institution 认可机构
;
)Eo7?]- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~ G6"3" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.i Hn5S GA authorized insurer 获授权保险人；获认可承保人
>V$ Gx>I authorized investment 特准投资项目
] )}]/Qw authorized person 获授权人
Qk9 76 authorized representative 获授权代表
}H"k U2 l authorized share capital 法定股本
eE@&ze>X automated quotation system 自动报价系统
}4//@J?: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g(|{')8?d 自动交易系统〔香港期货交易所有限公司〕
T ~4N+fK automatic adjustment mechanism 自动调整机制
Qk1xUE automatic adjustment system 自动调整系统
n, i'Dhzk Automatic Clearing House 自动票据交换所
N?P%-/7 automatic exchange rates accumulation system 自动化汇率累集系统
oCS2E =O& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
nNt 1C automatic teller machine [ATM] 自动柜员机
Zd:Taieh@ autopay 自动转帐
0#*Lw }qi available assets 可用资产
c>"cX& available fiscal reserve 现存财政储备
UVQ7L9%?f available profit 可用利润
}"^'% C8EX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9DQa
PA6 average 平均；平均数；海损
VQ#3#Hj average basic salary 平均基本薪金
tmUFT average consumer expenditure 平均消费开支；一般消费开支
kwpK1R4zs average cost 平均成本
@]aOy b@ average cost of land production 增辟土地平均成本
"vZ!vt#'Y average daily turnover 平均每日成交额
Qnd5X`jF# average daily wage rate 平均每日工资率
RsJ6OFcWV average expenditure pattern 平均开支模式
'T<iH V& average growth rate 平均增长率
}Gyqq6Aeb average net fixed assets 固定资产平均净值
s?R2B)a average of relatives 相对价格平均数
u8GMUN average price 平均价格
kOo~%kcQ' average propensity to consume 平均消费倾向；一般消费倾向
`;l .MZL! average propensity to save 平均储蓄倾向；一般储蓄倾向
.iX# A<E} average rate 平均率
?>"Yr,b ? average revenue 平均收入；平均收益
??60,m:] average stock 平均库存；平均存货
={>L rig:l average yearly rent 平均年租
$37
g]ZD avoidance of double taxation 避免双重课税
%ru;;h avoidance of tax 避税
