A:
j(Fa=pi A share Ａ股；甲类股份
Y/^[qD abatement of tax 减税；减扣免税额
RP~vB#} ABN AMRO Bank N.V. 荷兰银行
1!>bhH}{D above-the-line expenditure 线上项目支出；经常预算支出
/ 63 W\ above-the-line receipt 线上项目收入；经常预算收入
^sT +5M^ ABSA Asia Limited 南非联合亚洲有限公司
5Cc6 ,
] absolute change 绝对数值变更
g{A3W) [ b absolute expenditure 实际开支
DOF?(:8Y absolute guideline figure 绝对准则数字
: k M E absolute interest 绝对权益
QmH/yy3.% absolute order of discharge 绝对破产解除令
FX|0R#4vm absolute profit margin 绝对利润幅度
/'Qu u)~ absolute value 实值；绝对值
B@cJ\ absolutely vested interest 绝对既得权益
I" 8d5a} absorbed cost 已吸收成本；已分摊成本
j<l#qho{h absorption 吸收；分摊；合并
U OR _M5 absorption rate 吸收率；摊配率；分摊率
E/wQ+rv ACB Finance Limited 亚洲商业财务有限公司
B#HnPUUK acceptable form of reciprocity 合理的互惠条件
u;+%Qh acceptable rate 适当利率；适当汇率
c& Gz>
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84[|qB,ML acceptance for honour 参加承兑
tXf}jU} acceptor 承兑人；接受人；受票人
vQ:x% =] acceptor for honour 参加承兑人
$"Y3mD}?L accident insurance 意外保险
b(q$j/~ zb Accident Insurance Association of Hong Kong 香港意外保险公会
?)!Sm N/ accident insurance scheme 意外保险计划
I$aXnd6) accident year basis 意外年度基准
?g d'M_-J, accommodation 通融；贷款
,3VG.u;U accommodation bill 通融票据；空头票据
K H>Sc3p accommodation party 汇票代发人
=:4 ' account balance 帐户余额；帐户结余
W.yV/fu account book 帐簿
/ lf\
E= account collected in advance 预收款项
g/OI|1a account current book 往来帐簿
e ZynF<i account of after-acquired property 事后取得的财产报告
AGh~8[ account of defaulter 拖欠帐目
P7}t lHX account payable 应付帐款
&[NVP &9&U account payee only [A/C payee only] 只可转帐；存入收款人帐户
^Lsc`<xC account receivable 应收帐款
a;56k account receivable report 应收帐款报表
x
HY+q ; account statement 结单；帐单；会计财务报表
D35m5 +=I account title 帐户名称；会计科目
.KFA218h*x accountant's report 会计师报告
I_: t}3s Accountant's Report Rules 会计师报告规则
NU|qX {- accounting and auditing procedure 会计与审计程序；会计与核数程序
J=@hk@Nq# Accounting Arrangements 《会计安排》
HvAE,0N accounting basis 会计基础
U SE [N accounting by Official Receiver 破产管理署署长呈交的帐目
*]FgfttES Accounting Circular 《会计通告》
T48BRVX -F accounting class 会计类别
]AFj&CteZ/ accounting date 记帐日期；会计结算日期
SxM xe,.| accounting for money 款项核算
o(:{InpV%A Accounting Officer 会计主任
)y6QAp accounting period 会计报告期；会计期
=\M)6" }y} accounting policy 会计政策；会计方针
@o`s f-8x accounting practice 会计惯例
}|A X_=a accounting principle 会计准则
|Es0[cU accounting record 会计记录
8098y,mQe accounting report 会计报告
4/b(Y4$,[r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T& ]Na Accounting Society of China 中国会计学会
-4 8`#"xy accounting statement 会计报表
wc"9A~ accounting system 会计制度；会计系统
5;}2[3}[ accounting transaction 会计事项；帐务交易
PVhik@Yoh accounting treatment 会计处理
nZ~kZ |VS accounting year 会计年度
2v4W6R accretion 增值；添加
?fB5 t;~E accrual 应计项目；应累算数目
)G K+ accrual basis 应计制；权责发生制
># I NEO accrual basis accounting 应计制会计；权责发生制会计
;r3}g"D@ accrue 应累算；应计
TM)u?t+[ accrued benefit 应累算利益
?gU }[] accrued charges 应计费用
xg?auje accrued cumulative preference share dividend 应累算的累积优先股股息
k j-=xhJ{= accrued expenses 应累算费用
$_wo6/J5+D accrued interest payable 应付利息；应计未付利息
-U7,k\g accrued interest receivable 应收利息；应计未收利息
[O (m/ accrued right 累算权益
eap8*ONl accruing profit 应累算的利润
0JK2%% accumulated fiscal reserve 累积财政储备
^}hJL7O' accumulated profit 累积利润；滚存溢利
=)(0.E accumulated reserve 累积储备
+^Fp&K+^ accumulation of surplus income 累积收益盈余
=x1Wii$` acquired assets 既得资产
RB IOdz acquisition 收购；购置；取得
G?R_aP P acquisition cost 购置成本
9j 0o&Xn acquisition expenses 购置费用
i@XB&;*c\ acquisition of 100% interest 收购全部股权
[z2eC H acquisition of control 取得控制权
Xo \S9,s{ acquisition of fixed assets 购置固定资产
drI\iae{^ acquisition of shell “买壳”
d+0^u(gc!8 acquisition price 收购价
+ mLD/gK` act of God 天灾
#~S>K3( acting partner 执事合伙人
68 p R: active market 买卖活跃的市场；交投畅旺的市场；旺市
F{\=PCZ>7 active partner 积极参与的合伙人
=DC 3a3&% active trading 交投活跃
[]gRfM]$& actual circulation 实际流通
N}DL(-SQ3 actual cost 实际成本
$it @>L8 actual expenditure 实际开支；实际支出
x9&p!&*&IT actual income 实际入息；实际收入；实际收益
xG1?F_] actual market 现货市场
TM-Fu([LMV actual price 现货价；实际价格
W~yLl% actual profit 实际利润
?!y"OrHg actual quotation 实盘；实际价位；实际报价
*{|$FQnR>( actual year basis 按实际年度计算
ceG&,a$\ actuals 实货
*gDl~qNRoS actuarial investigation 精算调查
_C$X04bU3V actuarial principle 精算原则
-?z\5 z actuarial report 精算师报告
I0_Ecp Actuarial Society of Hong Kong 香港精算学会
>Nh`rkR2[ actuarial valuation 精算师估值
*V DVC0R actuary 精算师
iD714+N( ad referendum agreement 暂定协议；有待覆核的协定
B`1kG Ex . ad valorem duty 从价税；按值征税
P0 b4Hq3 ad valorem duty system 从价税制
X}W )3v ad valorem fee 从价费
/[{auUxSX ad valorem tariff 从价关税
`*k@4.J{ additional allowance 额外免税额
\0&SI1Yp additional amount for unexpired risk 未过期风险的额外款额
$DE&J4K additional assessable profit 补加应评税利润
w.^yP7: additional assessment 补加评税
$8g42LR' additional commitment 额外承担
UP8{5fx ' additional commitment vote 额外承担拨款
,hvc``j
S8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p[qg&VKB additional dependent parent allowance 供养父母额外免税额
n[CoS additional provision 额外拨款
2(+P[( N1, additional stamp duty 附加印花税
X~L!e}Rz additional tax 补加税罚款；补加税款
}#/l N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F#|Z# Mu adjudged bankrupt 被裁定破产
hB>^'6h+ adjudicated bankrupt 裁定破产人
H,K`6HH adjudication fee 裁定费；评定印花税额手续费；评估契据费
B;W( iI adjudication of bankruptcy 裁定破产；宣告破产
[.&[<!,. adjudication of insolvency 裁定无力偿还债务
|,sM ST% adjusted actual 经调整的实数；调整后的实数
ArXl=s';s4 adjusted current assets 经调整的流动资产；调整后的流动资产
n&d/?aJ7a\ adjusted figure 经调整的数字；调整后的数额
X<euD 9? adjusted liabilities 经调整的负债；调整后的负债
U=m=1FYaG adjusted loss 经调整的亏损；调整后的亏损
~kb{K; adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
0*yJ % adjusted profit 经调整的利润；调整后的利润
{y-`Q S adjusted surplus 经调整的盈余额；调整后的盈余额
yU_9a[$V adjusted value 经调整的价值；调整后的价值
,LUTHWEo"I adjustment 调整；修订；理算〔保险〕
@ i1q ]0 adjustment centre 调剂中心
ab4LTF| adjustment lag 调整过程的时间差距；调整时差
6fGK (r adjustment mechanism 调整机制
BS2?!;,8 adjustment of loss 亏损调整
kUbnVF5' adjustment process 调整过程；调整程序
G Y-M.|% adjustment range 调整幅度
;_tO+xL&
administered exchange rate 受管制汇率
yL&/ m~{s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'[f Zt# administration expenses 行政费用
c<jB6|.=2 administration fee 手续费；行政费
E {>`MNj administration in bankruptcy 破产管理
HJ@ 5 B" administration order 遗产管理令
=bL{i&& administrator 管理人；遗产管理人
C *rd;+1A administrator of the estate 遗产管理人
ny1 \4C admission of debt 债项承认书
tlGWl0V?7Q admission of proof 接纳债权证明
>FF1)~ advance 放贷款项；垫付款项；预支款项；预付款项
/s`; 9)G]9 advance account 暂支帐目；预付款帐户
MGybGbd advance compensation 预付补偿金
t?3BCm$Mi advance from shareholder 股东垫款
qd(hQsfqYU advance pending reimbursement 预支以待日后付还
_6rKC*Pe1 advanced economy 先进经济体系
*P xf#X advancement 预付；预付财产
9 L"?wv advances warrant 垫款令
!01i% W' advancing 贷出
[H^ X"D adverse balance 逆差
N^J*!]| adverse exchange 逆汇
|!Ists advertisement addressed to shareholders 在报章刊登的致股东通告
sN]Z
#7 advice for collection 托收通知书
C3.=GRg~l advice of drawing 提款通知书；汇票通知书
v[L[A3`"/ advice of payment 付款通知
sX'nn Advisory Committee [Securities and Futures Commission]
]^ 'ZiyJX 谘询委员会〔证券及期货事务监察委员会〕
=v 0~[ E4 Advisory Committee on Diversification 经济多元化谘询委员会
S@A<6 affidavit 誓章；遗产申报誓章
]l&'k23~p affidavit of no receipt 述明无收款的誓章
\ V ?I+Gc affiliate 联号；联营公司；附属公司
x wOE+ affiliated company 附属公司；联号；联营公司
]!aUT & affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jL_5]pzJ affordability 负担能力
VDn:SGj5 African Development Bank [AfDB] 非洲开发银行
:mp$\=
after-acquired property 事后取得的财产
Tf[dZ( +\ after-hours dealing 市后交易
WZK
:.y after-tax profit 税后盈利；税后利润；税后溢利
OG}KqG!n agency agreement 代理协议
ccMd/ agency expenses 代理机构的开支
AT y mKJ agency fee 代理费
(&c,twa~ Agency Law 《代理法》
}!B. K^@) agent 代理人；承销人
m1y `v" agent of company 公司代理人
3' ^S3W% agent's fee 代理人费；经纪费
k =| K| aggregate 总计；总数；总体数字
Z@oKz:U aggregate amount 总款额；总额
z Lw(@& aggregate assets and liabilities 总体资产与负债
uMpl#N p aggregate at constant price 按固定价格计算的总体数字
+f]u5p[ aggregate demand 总需求
oG\>-- aggregate gross position 总持仓量
rk IMM, aggregate limit 总限额
)f[C[Rd aggregate of salaries tax 合计薪俸税
GGM5m |4 aggregate performance 总体表现；总体业绩
#G~wE*VR$ aggregate supply 总体供应
vX 1W@s aggregate surplus 总盈余
B!iFmkCy aggregate total 整体总额
kwc*is aggregate value 总值；合计价值
oN ;-M-( aggregated basis 合计基准
I ywiCMjH aggregated net chargeable income 合计应课税入息实额
{83C,C- aggregation 合并计算；合计；总和
4znH$M>bU aggregation of incomes of husband and wife 夫妇入息合并计算
SdSgn |S aggregation of property 财产的总和
,z oB0([ agio 差价；贴水
R`
44'y| Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;Rs.rl>;t/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Nuo^+z
E 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
;/R kM S Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1]Lhk?4t 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
HM
90Sb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V07VwVD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ovbE m b agreement for a settlement 授产协议
M$F{N agreement for assignment 转让协议
^?nP$+gq agreement for sale 售卖协议；买卖协议
!"`Jqs agreement for sale and purchase 买卖协议
a^(2q{* agreement for the payment of interest 支付利息协议
{N "*olx agreement for the repayment of money 还款协议
;*n h =w agreement of reinsurance 再保险协议
aDN.gM S Agricultural Bank of China 中国农业银行
\FVNXU MU air passenger departure tax 飞机乘客离境税
tg3zXJ4k_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x\ 6] ;SXX airport tax 机场税
]W+)ee|D alcohol duty 酒精税
MCM/=M' y alienation 让与；让渡；转让
b'&L BT7 alimony 生活费；赡养费
`|&\e_"DE All Ordinaries Index [AOI] 所有普通股指数
WFRsSp2 all risks 全险；综合险
n%n'1AUP: All Sales Record for Stock Market 《股票市场成交报告》
xm^N8 Allied Capital Resources Limited 新联财务有限公司
QjI#Cs}w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
l},dQ4R allocation letter 拨款信件
!;TR2Zcn allocation of fund 分配款项；预留款项
J9NsHr :A[ allocation of profit 利润分配；溢利分配
JR] )xPI` allocation warrant 拨款令
cD5w| rm?i allotment 分配；配股
vf6`s\6 allotment notice 股份配售通知；配股通知
dJloH)uJZ> allotment of shares 股份分配
$|rCrak; allowable 可获宽免；免税的
h] <GTWj allowable business loss 可扣除的营业亏损
eR7qE) h allowable expenses 可扣税的支出
SE6>vKR/. allowance 免税额；津贴；备抵；准备金
JvKO $^ allowance for debts 债项的免税额
!&qx7eOSpP allowance for depreciation by wear and tear 耗损折旧免税额
3(aRs?/ O allowance for funeral expenses 殡殓费的免税额
G!n l'5|y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1aBD^^Y allowance for repairs and outgoings 修葺及支出方面的免税额
ThjUiuWe allowance to debtor 给债务人的津贴
f#*h^91x alteration of capital 资本更改
yZ?xt't n alternate trustee 候补受托人
C q-hPa}2 amalgamation 合并
S 4;wa6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eVJ= .?r ambit of charges 征税范围；收费范围
Cw6>^ amended valuation 经修订的估值
_TtX`b_Z American Commodities Exchange 美国商品交易所
lq; American Express Bank Limited 美国运通银行
AEB/8%l};v American Stock Exchange 美国证券交易所
H0: iYHu amortization 摊销
F~tm`n8Z amount due from banks 存放银行同业的款项
@<hF .4,] amount due from banks abroad 存放海外银行同业的款项
or?0PEx\ amount due from holding companies 控股公司欠款
kEp.0wL' amount due from local banks 存放本港银行同业的款项
hfJrQhmE amount due to banks 银行同业的存款
7xX;MB & amount due to banks abroad 海外银行同业的存款
d\v$%0 amount due to holding companies 控股公司存款
83mlZ1jQz amount due to local banks 本港银行同业的存款
6\; 4
4,3 amount due to outport banks 外埠银行同业的存款
|Dl*w/n
amount for note issue 发行纸币的款额
%M|Z}2qv amount of bond 担保契据的款额
$ \? N<W amount of consideration 代价款额
~%olCxfO amount of contribution 供款数额
RY >)eGJ amount of indebtedness 负债款额
\pj Rv amount of principal of the loan 贷款本金额
b=6MFPbg amount of rates chargeable 应征差饷数额
L!CX & amount of share capital 股本额
3 r,1 ^h amount of sums assured 承保款额
j lYD~) amount of variation 变动幅度
ygmv_YLjm
amount of vote 拨款数额
xI=}z amount payable 应付款额
Q%M'[L?[ amount receivable 应收款额
;cM8EU^. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8QkWgd7y analysis 分析
xi
'72 ancillary risk 附属风险
i /O1vU# annual account 周年帐目；周年帐目报表；年度决算；年结
A[sM{i~Z annual accounting date 年结日期
FK4nz2&4 annual allowance 每年免税额；年积金；年度津贴；年津
, Y+r<; annual balance 年度余额
-X"5G
annual disposable income 每年可动用收入
pFpQ\x c9$ annual estimates 周年预算
GM)\)\kNF annual fee 年费
y3
({(URU annual general meeting 周年大会
=]_d pE EQ annual growth rate 年增率；每年增长率
K7 t&fDI annual long-term supplement 长期个案每年补助金
%8}WX@SB annual pensionable emolument 可供计算退休金的年薪
9;E%U2T7 annual report 年报
O ,F]\ Annual Report on the Consumer Price Index 《消费物价指数年报》
Bo\a annual return 周年报表；周年申报表；每年报税表格
JcvHJ0X~a Annual Return Rules 《周年报表规则》
"E@ NZ*"u annual review of consumer prices 每年消费物价回顾
HGP% a1RF# annual roll-forward basis 逐年延展方式
P#dG]NMf annual salary 年薪
l _kg3e4 annual statement 年度报表；年度决算表
Hrd 5p+j 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
fP^W"y annuitant 年金受益人
E %wV annuity 年金
lKh2LY=j annuity contract 年金合约
8{}Pj annuity on human life 人寿年金
>:Rt>po8|w antecedent debt 先前的债项
W%Y.SP$Y ante-dated cheque 倒填日期支票
:wv
:#EaH anticipated expenditure 预期开支
_Ewy^;S%L anticipated net profit 预期纯利
Xm"w,J& anticipated revenue 预期收入
&.cGj @1!J anti-inflation measure 反通货膨胀措施
"k\Ff50 anti-inflationary stance 反通货膨胀立场
>\6jb&,%O apparent deficit 表面赤字
d vg; apparent financial solvency 表面偿债能力
Q{H!s_6iyv apparent partner 表面合伙人
.NV)hg)|cZ application for personal assessment 个人入息课税申请书
< '>d0:>N application of fund 资金应用
6SW|H"!! application to release as liquidator and to destruct the books of accounts and documents
)[y!m9 Vn 申请免除清盘人职务及毁灭帐簿与文件
2-"Lxe6 5f appointed actuary 委任精算师
C,OB3 y appointed auditor 委任核数师；委任审计师
~,1-$#R appointed trustee 委任的受托人
VV0EgfJ appointer 委任人
C1#o<pv apportioned pro rata 按比例分摊
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R"#' apportionment 分配；分摊
UZ 4 tq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(x1"uy7_ apportionment formula 分摊方程式
. T6_N apportionment of estate duty 遗产税的分摊
]Vf8mkDGO appraisal 估价；评估
3%vx' 1 h[ appreciable growth 可观增长
y]E)2:B[d appreciable impact 显着影响
OVQxZ~uQ appreciable increase 可观增长
ev ndw> appreciation 增值；升值
:N*q;j> appreciation against other currencies 相对其他货币升值
J#Ne:Aj_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A3
Rm 0 appreciation tax 增值税
%~B)~|h appropriation 拨款；拨用；拨付
j-I6QUd appropriation account 拨款帐目
k<j)?_=` Appropriation Bill 拨款法案
AT8B! m appropriation-in-aid system 补助拨款办法
cOZajC<G approved assets 核准资产
8eS@<[[F# approved basket stock 认可一篮子证券
:nbW.B3GV approved budget 核准预算
HkfSx rTgQ approved charitable donation 认可慈善捐款
0+2Matk>. approved charitable institution 认可慈善机构
wNf*/? N approved currency 核准货币；认可货币
8&2gM approved estimates 核准预算
Skk3M? approved estimates of expenditure 核准开支预算
,h ^;~|GT approved overseas insurer 核准海外保险人
G5XnGl }Q approved overseas trust company 核准海外信托公司
qed!C approved pooled investment fund 核准汇集投资基金
gE 6y& a approved provident fund scheme 认可公积金计划
ZZFI\o approved provision 核准拨款
-fSKJo#}| approved redeemable share 核准可赎回股份
P`IMvOs& approved regional stock 认可地区性证券
7 z P approved retirement scheme 认可退休金计划
g6a3MJV` approved subordinated loan 核准附属贷款
a,0o{* (u$ arbitrage 套戥；套汇；套利
8w@W8(3B arbitrageur 套戥者；套汇者
+D V6oh arbitrary amount 临时款项
C"m0"O> arrangement 措施；安排；协定
;uA_g n! arrears 欠款
`bt)'ERO%# arrears of pay 欠付薪酬
2G:{ FY arrears of revenue 逾期未收税款；逾期未收的帐项
Fp|rMq articles of association 组织章程；组织细则；组织章程细则
_I70qz8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
o}^vREO ascertainment of profit 确定利润
C5lD
Hw[CX "Asia Clear" “亚洲结算系统”
S,<.!v 57 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WbD C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$d??( Asian Development Fund [ADF] 亚洲发展基金
kq.R(z+ Asian dollar bond 亚洲美元债券
pt|$bU 7 Asian dollar market 亚洲美元市场
7rDR u ] Asian dollar rate 亚洲美元利率
4o a P"T@6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Mp @(/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y@8399;l asked price 沽盘；喊价；索价；卖方报价
wM& x8 < assessable income 应评税入息
zl8 \jP assessable loss 应评税亏损
>dC(~j { assessable profit 应评税利润
ZT-45_ assessable value 应评税值
0@/E% T1c" assessed profit 估定利润
u( G;57ms assessed value 经评估价值
%Ja{IWz9L assessment 评税；评定；估价；评税单
ZxeE6&#M^w assessment number 评税编号；估价编号
F-\8f(\ assessment of additional tax 补加税评税
I EsD = assessment of performance 业绩评估；实绩评价
4y}a, Assessor 评税主任
U
&k 3 asset price bubbles 资产价格泡沫
o?hw2-mH asset-backed securities 具资产保证的证券
\C\y' H5 assets accretion 资产增值
cz~1 1j# assets and liabilities 资产与负债
2+Y`p z47W assets betterment statement 资产递增表；资产改进表
9oN'.H^ assets lending 实物放款；有抵押贷款
TV>R(D3T/ assets of the company passing on the death 死者去世时转移的公司资产
p~;z"Z assets pledged as security for liabilities 用作负债抵押的资产
MJR\ g3 assets portfolio 资产投资组合
^aM/BS \ assets price 资产价格
1ZW'PXUZ assets quality 资产质素
&MLhCekY assets realization 资产变现
k T=|tQ@ assets refinancing arrangement 资产再集资安排
_~&v s< assets securitization 资产证券化
w)SxwlW} assets situated outside Hong Kong 在香港以外地方的资产
\D k^\- assets stripping 削减资产；拆卖资产
n8D;6#P^ assets value 资产值
Y$5v3E\uc assignee 承让人
Z" nuO\zH~ assignment 转让；转让书；转让契
3>3ZfFC assignment of interest 权益转让
EGO@`<"h assignment of letters patent and trade mark 专利证书及商标转让
*jSc&{s~ assignment of property 物业转让；物业转让书
%ycT}Lu assignment right 转让权
T<, tC" assignor 转让人
*"L:"i `*$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
(MU7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=umS^fJ5` associate member 附属会员
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associated body corporate 相联法人团体
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f/tNQ7W associated company 相联公司；联属公司
EB<tX`Wp associated corporation 相联法团
j-\u_#kx% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:#KURYO< 公认会计师公会〔英国〕
a m%{M7":7 Association of Futures Exchange Brokers 香港期货经纪协会
{]N?DmF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"2j~3aWj association of underwriters 承保人组织
\K= PIcH assumption of control 接管
Efd[ZJxS6 assurance 担保；保险；转易；转易书
2xm?,p` assurance of interest 权益的转易
#Jb$AA! z at 19XX price 按一九ＸＸ年价格计算
+& Qqu`)?F at a discount 按赔价计算；按贴水价格计算；打折扣
RtEkd_2 at a premium 按溢价计算；按升水价格计算
88U at call 通知付款；按通知
CBHWMetJ* at constant market price 按固定市价计算
2l%iXK[ at constant price 按固定价格计算
q@>
m~R at cost 按成本计算
"FD~XSRL at current market price 按当时市价计算；按现时市价计算
co-D,o4x at current price 按当时价格计算；按现时价格计算
-p~B
-, at factor cost 按要素成本计算；按生产要素成本计算
-v&srd^ at money-of-the-day price 按付款当日价格计算
Dn! V)T at or better 按指定或较佳价位〔买卖指令〕
l)bUHh5[ at par 按面值计算；平价
p gi 7 JQ at sight 见票即付
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$7# at the close 按收市盘
!qq@F%tv at the opening 按开市盘
?RyvM_(N6 attestation 见证；见证条款
/iy/2x28> at-the-money option 平价期权
;T(^riAEl attorney 受权人；受托代表人
OMNdvrE*=O attornment 新拥有人承认书
sk/ Mh8z attributable profit 可归属利润
T[J_ /DE@ attributable share value 可归属股份价值
zE{zX@ Auckland Stock Exchange 奥克兰证券交易所
O%{>Zo_< auction 拍卖
IS~oyFS auctioneer 拍卖商
~a Rq\fx{ audit 审计；核数
nwYeOa/t Audit Commission 审计署
Po[zzj>m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B7C6Mau 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〕
N11am audit review 帐目审查
,.B8hr@H6- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8 iB}a\]B audited account 审计帐目；经审计的帐目
c{0?gt. audited annual account 经审计的周年帐目
k2a^g CBC audited balance sheet 经审计的资产负债表
mb K$Wp# auditor 核数师；核数主任；审计师
"~ 6B C auditor's certificate 核数师证明书；审计师证明书
7dRU7p> auditor's report 核数师报告；审计师报告
_4w%U[GT, Aussie bond 澳元债券
c@P, austerity budget 紧缩预算
A_+ WY|#M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
hB4.tMgZ Australia All Ordinaries Index 澳洲所有普通股票指数
bE{`g]C5 Australian Dollar [AUD] 澳元
c1f6RCu$b Australian Options Market 澳大利亚期权市场
{z7{ta Australian Securities Commission 澳洲证券事务监察委员会
}9JPSl28Jr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
a &j?"o Australian Stock Exchange 澳大利亚证券交易所
-$r fu Austrian Schilling [ATS] 奥地利先令
0J" 3RTt authentication 认证；鉴证
? "gy`oCv authority to purchase 委托购买证；委购书
$}829 <gh7 authorization 认可；核准；授权；授权书
c}lgWu~ authorization by direction 指示授权
gV c[`( @h authorization by instruction 指令授权
gDrqs >8 authorization by warrant 令状授权
FWj~b n authorization of unit trust 单位信托的认可
* HVO authorized agent 指定代理人
{XAKf_Cg authorized capital 法定资本
"v06F j>q authorized clerk 出市员
ETIf x)B- authorized dealer 认可交易商
z"-Urd^O authorized financial institution 认可财务机构
0-FbV,:; authorized fund 认可基金
c:bB4ch} authorized fund house 获授权的基金公司；认可基金公司
Hi9]M3Ub authorized institution 认可机构
Kfi A 7 W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rtI4W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a 36<S0R authorized insurer 获授权保险人；获认可承保人
tnsYY authorized investment 特准投资项目
BBX4^;t authorized person 获授权人
X !@Gv:TD authorized representative 获授权代表
5H79) n> authorized share capital 法定股本
|(/"IS] automated quotation system 自动报价系统
lIf Our Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o)$sZ{` =" 自动交易系统〔香港期货交易所有限公司〕
f?]cW h% automatic adjustment mechanism 自动调整机制
:+YFO.7 automatic adjustment system 自动调整系统
pyN PdEy Automatic Clearing House 自动票据交换所
6x{ B automatic exchange rates accumulation system 自动化汇率累集系统
S SzOz-&GA Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
B H}u\K automatic teller machine [ATM] 自动柜员机
.RT5sj \d autopay 自动转帐
n4:WM+f4 available assets 可用资产
%VdJ<=@ available fiscal reserve 现存财政储备
1q*3V8 available profit 可用利润
GV g0)} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
PBUc9/ average 平均；平均数；海损
`a J[
!O average basic salary 平均基本薪金
,+JAwII>O average consumer expenditure 平均消费开支；一般消费开支
<"t >! I average cost 平均成本
^Ab|\ 5^3 average cost of land production 增辟土地平均成本
qv T9d7x average daily turnover 平均每日成交额
JeO(sj$e average daily wage rate 平均每日工资率
6L2.88 i average expenditure pattern 平均开支模式
X<1# )xC average growth rate 平均增长率
!6kLg 1 average net fixed assets 固定资产平均净值
Q=+KnE=h average of relatives 相对价格平均数
lAoH@+dyA+ average price 平均价格
6l50IWj,T average propensity to consume 平均消费倾向；一般消费倾向
b&!X#3(KT average propensity to save 平均储蓄倾向；一般储蓄倾向
5VISP 4a average rate 平均率
d9E:LZy average revenue 平均收入；平均收益
8&3G|m1-2 average stock 平均库存；平均存货
fFsA[@5tul average yearly rent 平均年租
<%|2yPb] avoidance of double taxation 避免双重课税
)O_Y(^+ $ avoidance of tax 避税
