A:
Z|$DchC
A share Ａ股；甲类股份
=g ! Pw] abatement of tax 减税；减扣免税额
n #b { ABN AMRO Bank N.V. 荷兰银行
GRbbU#/=G above-the-line expenditure 线上项目支出；经常预算支出
|xcC'1WU above-the-line receipt 线上项目收入；经常预算收入
q%e'WM G~n ABSA Asia Limited 南非联合亚洲有限公司
~M-L+XZl( absolute change 绝对数值变更
i79$D:PcLa absolute expenditure 实际开支
W/xPVmnV absolute guideline figure 绝对准则数字
k[ z yR absolute interest 绝对权益
69)" T{7 absolute order of discharge 绝对破产解除令
ufIvvZ* absolute profit margin 绝对利润幅度
GI/NouaNfm absolute value 实值；绝对值
Ht(TYq absolutely vested interest 绝对既得权益
v$Fz^<Na absorbed cost 已吸收成本；已分摊成本
zpT^:Ag absorption 吸收；分摊；合并
X+N5iT absorption rate 吸收率；摊配率；分摊率
=3QhGF d ACB Finance Limited 亚洲商业财务有限公司
uK$ Xqo%L acceptable form of reciprocity 合理的互惠条件
6`Tx meIP acceptable rate 适当利率；适当汇率
M' z.d acceptance agreement 承兑协议
C0N}B1- MU acceptance for honour 参加承兑
*cXq=/s acceptor 承兑人；接受人；受票人
>9A18xC acceptor for honour 参加承兑人
= EFh* sp accident insurance 意外保险
5uQ+'*xN% Accident Insurance Association of Hong Kong 香港意外保险公会
?8H{AuLB accident insurance scheme 意外保险计划
4jebx
jZ accident year basis 意外年度基准
M9R'ON YAa accommodation 通融；贷款
y*+8Z&i.: accommodation bill 通融票据；空头票据
ik o>G accommodation party 汇票代发人
{24>& <p account balance 帐户余额；帐户结余
^.8~}TT-U account book 帐簿
"[?DS account collected in advance 预收款项
}6-olVg account current book 往来帐簿
L5I!YP#v account of after-acquired property 事后取得的财产报告
!;|#=A9 account of defaulter 拖欠帐目
4%~*} account payable 应付帐款
U~?VN!<x[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
tdxzs_V,- account receivable 应收帐款
9&f+ I@K account receivable report 应收帐款报表
U&B Cd$ account statement 结单；帐单；会计财务报表
&Ril[siw account title 帐户名称；会计科目
{guOAT- w accountant's report 会计师报告
fu b04x) Accountant's Report Rules 会计师报告规则
N
Nk accounting and auditing procedure 会计与审计程序；会计与核数程序
"NA<^2W @J Accounting Arrangements 《会计安排》
qH4|k 2Lm accounting basis 会计基础
g&y (- accounting by Official Receiver 破产管理署署长呈交的帐目
<A Hzs Accounting Circular 《会计通告》
R;Dj70g accounting class 会计类别
;LP3 accounting date 记帐日期；会计结算日期
Wjl2S+Cc accounting for money 款项核算
Dch\k<Te Accounting Officer 会计主任
o0`']-)*2 accounting period 会计报告期；会计期
6?[P^{GpH accounting policy 会计政策；会计方针
IxuK<Oe:O accounting practice 会计惯例
rIFW1`N}i accounting principle 会计准则
o!+%|V8 Y accounting record 会计记录
D(']k? accounting report 会计报告
7 nnF!9JOv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*:xOenI Accounting Society of China 中国会计学会
8]`#ax
5 accounting statement 会计报表
.c }+kHv accounting system 会计制度；会计系统
hJ`Gu7 accounting transaction 会计事项；帐务交易
q-;Y }q accounting treatment 会计处理
]m1p<*0I$ accounting year 会计年度
SgxrU&:: accretion 增值；添加
i%.NP;Qq]M accrual 应计项目；应累算数目
njxLeD e- accrual basis 应计制；权责发生制
aBReIK o accrual basis accounting 应计制会计；权责发生制会计
:<zIW j e accrue 应累算；应计
H5Eso*v@ accrued benefit 应累算利益
P#V!hfM accrued charges 应计费用
G1jj:]1 accrued cumulative preference share dividend 应累算的累积优先股股息
e&ysj:W5
" accrued expenses 应累算费用
*` "+J_ accrued interest payable 应付利息；应计未付利息
#'1dCh
vZ accrued interest receivable 应收利息；应计未收利息
/Z?o%/bw: accrued right 累算权益
LJ
<pE;`d accruing profit 应累算的利润
k/{WlLN accumulated fiscal reserve 累积财政储备
1!(lpp accumulated profit 累积利润；滚存溢利
HBe*wk Pd accumulated reserve 累积储备
d]s^?=gM accumulation of surplus income 累积收益盈余
g=nb-A {# acquired assets 既得资产
^wBlQmW7J acquisition 收购；购置；取得
ds!n l1 acquisition cost 购置成本
O>pX(D S
L acquisition expenses 购置费用
FulFEnSV acquisition of 100% interest 收购全部股权
%:`v.AG acquisition of control 取得控制权
1Z c=QJw@ acquisition of fixed assets 购置固定资产
F\ +AA acquisition of shell “买壳”
34!.5^T acquisition price 收购价
JS ^Cc act of God 天灾
o+{,>t acting partner 执事合伙人
&J2 UAmB active market 买卖活跃的市场；交投畅旺的市场；旺市
q zNb\y 9G active partner 积极参与的合伙人
`.pEI q^ active trading 交投活跃
7d>w]R ,Z actual circulation 实际流通
^L $`)Ja actual cost 实际成本
nm#23@uZ4K actual expenditure 实际开支；实际支出
BH {z]a
actual income 实际入息；实际收入；实际收益
d lfjx actual market 现货市场
c6vJ;iz actual price 现货价；实际价格
}nPt[77U_7 actual profit 实际利润
+
GQ{{B actual quotation 实盘；实际价位；实际报价
rd0Fd+t/ actual year basis 按实际年度计算
|x1OWm1:< actuals 实货
I"czo9Yspd actuarial investigation 精算调查
T2Z$*;,>T actuarial principle 精算原则
Ywhh s
}f actuarial report 精算师报告
c y,6^d Actuarial Society of Hong Kong 香港精算学会
]*| hd/j actuarial valuation 精算师估值
uQdH () : actuary 精算师
n+sv2Wv: ad referendum agreement 暂定协议；有待覆核的协定
@>46.V{P}B ad valorem duty 从价税；按值征税
Vc9Bg2f 5 ad valorem duty system 从价税制
heIys.p ad valorem fee 从价费
el5Pe{j ' ad valorem tariff 从价关税
H][TH2H1 additional allowance 额外免税额
W[J2>`k9 additional amount for unexpired risk 未过期风险的额外款额
^}$t ( t additional assessable profit 补加应评税利润
DI8I'c-P additional assessment 补加评税
]_ B <K5 additional commitment 额外承担
F>{bVPh
VA additional commitment vote 额外承担拨款
Jm CHwyUK? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k0j4P^d additional dependent parent allowance 供养父母额外免税额
d4IQ;u additional provision 额外拨款
.?NfV %vv additional stamp duty 附加印花税
[x 7Rq_^ additional tax 补加税罚款；补加税款
<$?#P#A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$ ,Xn@4 adjudged bankrupt 被裁定破产
e}2?)B`[ adjudicated bankrupt 裁定破产人
0);5cbV7i adjudication fee 裁定费；评定印花税额手续费；评估契据费
+$ djX=3 adjudication of bankruptcy 裁定破产；宣告破产
*%jXjTA0D adjudication of insolvency 裁定无力偿还债务
&J/!D# adjusted actual 经调整的实数；调整后的实数
(^ B1Kt!< adjusted current assets 经调整的流动资产；调整后的流动资产
ST u(I\9 adjusted figure 经调整的数字；调整后的数额
JQbaD- adjusted liabilities 经调整的负债；调整后的负债
]vcT2lr] adjusted loss 经调整的亏损；调整后的亏损
FYik}wH] 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
t9<BQg adjusted profit 经调整的利润；调整后的利润
|g{50 r'= adjusted surplus 经调整的盈余额；调整后的盈余额
j^#\km B adjusted value 经调整的价值；调整后的价值
WVQHb3Pe0 adjustment 调整；修订；理算〔保险〕
Iw[zN[oz adjustment centre 调剂中心
YYI0iM> adjustment lag 调整过程的时间差距；调整时差
bhRa?wuoY adjustment mechanism 调整机制
k"[AV2UW1 adjustment of loss 亏损调整
8?L-3/ adjustment process 调整过程；调整程序
,O.iOT0=; adjustment range 调整幅度
n>JJ Xw,, administered exchange rate 受管制汇率
<^;~8 :0] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qY e`</ administration expenses 行政费用
FB ?V<x administration fee 手续费；行政费
)<J #RgE administration in bankruptcy 破产管理
A #q.)8 administration order 遗产管理令
G $*=9` administrator 管理人；遗产管理人
8}[<3K%*g administrator of the estate 遗产管理人
o}waJN`yI admission of debt 债项承认书
A-vYy1,' admission of proof 接纳债权证明
se3EI1e advance 放贷款项；垫付款项；预支款项；预付款项
#bGYH N advance account 暂支帐目；预付款帐户
_G4 U advance compensation 预付补偿金
;gHcDnH) advance from shareholder 股东垫款
-2laM9Ed advance pending reimbursement 预支以待日后付还
N>L)2WKFT advanced economy 先进经济体系
9 gK1Gx: advancement 预付；预付财产
D)L~vA/8b advances warrant 垫款令
A Ef@o +A advancing 贷出
+c]D2@ctG adverse balance 逆差
a]V#mF |{ adverse exchange 逆汇
# Sy~t{4 advertisement addressed to shareholders 在报章刊登的致股东通告
JeVbFZ8 advice for collection 托收通知书
c-7Zk!LfD advice of drawing 提款通知书；汇票通知书
&j'k9 C2p advice of payment 付款通知
~tN k\Kkv Advisory Committee [Securities and Futures Commission]
P-^-~/>n 谘询委员会〔证券及期货事务监察委员会〕
Lo[;{A$ u Advisory Committee on Diversification 经济多元化谘询委员会
.d#Hh&jj affidavit 誓章；遗产申报誓章
?<0'h{z Ny affidavit of no receipt 述明无收款的誓章
Q.8^F affiliate 联号；联营公司；附属公司
e pt:<!4 affiliated company 附属公司；联号；联营公司
^LSD_R^N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
UK8k`;^KI affordability 负担能力
`"~ X1 ; African Development Bank [AfDB] 非洲开发银行
1-4[w
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s!I d55R] after-hours dealing 市后交易
)zP"Uu u after-tax profit 税后盈利；税后利润；税后溢利
&&}c R:U, agency agreement 代理协议
)i-`AJK-'v agency expenses 代理机构的开支
)5 <dmK@ agency fee 代理费
&$qIJvMiK Agency Law 《代理法》
*D7oHwDU agent 代理人；承销人
8,CL>*A agent of company 公司代理人
&t@ $]m( agent's fee 代理人费；经纪费
5 (\[Gke aggregate 总计；总数；总体数字
HqOnZ>D aggregate amount 总款额；总额
aO<H!hK aggregate assets and liabilities 总体资产与负债
ov>`MCS,v aggregate at constant price 按固定价格计算的总体数字
I= z+`o8 aggregate demand 总需求
Y(R],9h8 aggregate gross position 总持仓量
9I|Q`j?p` aggregate limit 总限额
YWq{?'AaR aggregate of salaries tax 合计薪俸税
!\&4,l( aggregate performance 总体表现；总体业绩
"bjb JC&T aggregate supply 总体供应
E?m W4? aggregate surplus 总盈余
q,'~=Y5 aggregate total 整体总额
. 9!&x0; aggregate value 总值；合计价值
zWd z9; =_ aggregated basis 合计基准
Hp
fTuydU aggregated net chargeable income 合计应课税入息实额
6z67%U*8r aggregation 合并计算；合计；总和
{\= NZ\ aggregation of incomes of husband and wife 夫妇入息合并计算
wi:d!,P`e aggregation of property 财产的总和
%bnjK#o"Q agio 差价；贴水
'Cywn^Ym# 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》
JDMsco+j5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
495(V(+5 《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》
Y9(BxDP_+Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ewinG-hX_ 《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》
t2%gS"
[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*\wf(o>Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K;f=l5 agreement for a settlement 授产协议
]"1\z>Hg agreement for assignment 转让协议
}% ?WS agreement for sale 售卖协议；买卖协议
9**u\H)P6 agreement for sale and purchase 买卖协议
D_cd
l^ agreement for the payment of interest 支付利息协议
R2[
} agreement for the repayment of money 还款协议
CwfGp[|}e agreement of reinsurance 再保险协议
![_GA)7 Agricultural Bank of China 中国农业银行
jM(!!A jpC air passenger departure tax 飞机乘客离境税
h1?.x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4b$m\hoN airport tax 机场税
QjUojHz%Z alcohol duty 酒精税
nHF alienation 让与；让渡；转让
}pPt- k alimony 生活费；赡养费
O /4)aW3B All Ordinaries Index [AOI] 所有普通股指数
4> [tjz.?k all risks 全险；综合险
s!BZrVM%I` All Sales Record for Stock Market 《股票市场成交报告》
rxI Ygh Allied Capital Resources Limited 新联财务有限公司
3_ k3U all-items index [Consumer Price Index] 总指数〔消费物价指数〕
CW#$ % allocation letter 拨款信件
C}mWX7<Z. allocation of fund 分配款项；预留款项
_:;j)J 0 allocation of profit 利润分配；溢利分配
8 K>Ejr allocation warrant 拨款令
6NqLo^ "g allotment 分配；配股
4K*DEVS allotment notice 股份配售通知；配股通知
?{6[6T allotment of shares 股份分配
z15QFVm allowable 可获宽免；免税的
fYv{M; allowable business loss 可扣除的营业亏损
(vf5qF^ allowable expenses 可扣税的支出
z'}?mE3i allowance 免税额；津贴；备抵；准备金
Aonq;} V e allowance for debts 债项的免税额
]^\+B4 allowance for depreciation by wear and tear 耗损折旧免税额
0=J69Yd allowance for funeral expenses 殡殓费的免税额
y7s.6 i}7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r\66]u[ allowance for repairs and outgoings 修葺及支出方面的免税额
*:A )j?( allowance to debtor 给债务人的津贴
P X<,/6g z alteration of capital 资本更改
\ow0Y > alternate trustee 候补受托人
9w FQ<r amalgamation 合并
&hYjQ&n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f?C !Br} ambit of charges 征税范围；收费范围
KPA5 X] amended valuation 经修订的估值
oYN# T=Xi
American Commodities Exchange 美国商品交易所
w8g36v*+(u American Express Bank Limited 美国运通银行
!kfnqe?| American Stock Exchange 美国证券交易所
K\ \U F amortization 摊销
gB@Wv9 1 amount due from banks 存放银行同业的款项
DEC,oX!bI1 amount due from banks abroad 存放海外银行同业的款项
;3_Q7;y amount due from holding companies 控股公司欠款
~qT+sc!t amount due from local banks 存放本港银行同业的款项
}a_: oR amount due to banks 银行同业的存款
?Xo9,4V1 amount due to banks abroad 海外银行同业的存款
.ODtduURe amount due to holding companies 控股公司存款
/(nA)V( : amount due to local banks 本港银行同业的存款
f i!wrvO amount due to outport banks 外埠银行同业的存款
9aC>gye! amount for note issue 发行纸币的款额
vP'R7r2Yx amount of bond 担保契据的款额
,O(XNA(C amount of consideration 代价款额
. yu amount of contribution 供款数额
2s6Hr;^w.1 amount of indebtedness 负债款额
"v3u$-xN1 amount of principal of the loan 贷款本金额
9 H3#8T] ; amount of rates chargeable 应征差饷数额
_bks*.9}3b amount of share capital 股本额
]yVB66l amount of sums assured 承保款额
X>|.BvY| amount of variation 变动幅度
9HEc=,D| amount of vote 拨款数额
)-a_,3x%j amount payable 应付款额
6v1#i amount receivable 应收款额
si nG $= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dYV)lMJ* analysis 分析
ESASsRzk ancillary risk 附属风险
z4J-qK~2 annual account 周年帐目；周年帐目报表；年度决算；年结
\^-3)*r annual accounting date 年结日期
I(
y
Wct annual allowance 每年免税额；年积金；年度津贴；年津
6U+#ADo annual balance 年度余额
vPwDV_z k annual disposable income 每年可动用收入
`g :< $3} annual estimates 周年预算
i y: ;g annual fee 年费
9 [I ro annual general meeting 周年大会
Y*Q( v annual growth rate 年增率；每年增长率
T8hQ< \g annual long-term supplement 长期个案每年补助金
BkqIfV%O annual pensionable emolument 可供计算退休金的年薪
E>6zwp annual report 年报
4
|5ekwk Annual Report on the Consumer Price Index 《消费物价指数年报》
kh,M'XbTo annual return 周年报表；周年申报表；每年报税表格
w6 "L Hy[ Annual Return Rules 《周年报表规则》
W'0 wT ZG annual review of consumer prices 每年消费物价回顾
oC[wYUDg annual roll-forward basis 逐年延展方式
Yu1xJgl annual salary 年薪
:6M0`V ;L annual statement 年度报表；年度决算表
{G{@bUG]p Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
@i)tQd!s annuitant 年金受益人
bo -Gh` annuity 年金
_RmE+ Xg2 annuity contract 年金合约
gCm?nb) annuity on human life 人寿年金
Xs`:XATb/ antecedent debt 先前的债项
ev guw*u ante-dated cheque 倒填日期支票
YHRI U Y d anticipated expenditure 预期开支
&'](T9kg= anticipated net profit 预期纯利
Nm081ic2< anticipated revenue 预期收入
gaCGU<L anti-inflation measure 反通货膨胀措施
ckP3[@Su { anti-inflationary stance 反通货膨胀立场
ca- n:1 apparent deficit 表面赤字
u(' OHPqq apparent financial solvency 表面偿债能力
0'~b<>G% apparent partner 表面合伙人
XWUT b\@ application for personal assessment 个人入息课税申请书
J b$z(?S application of fund 资金应用
n `Xz<Q! application to release as liquidator and to destruct the books of accounts and documents
2E1TJ.[BS 申请免除清盘人职务及毁灭帐簿与文件
=91'.c< appointed actuary 委任精算师
vaxg^n|v9 appointed auditor 委任核数师；委任审计师
G[ ^G~U\+! appointed trustee 委任的受托人
V[bc-m appointer 委任人
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/t6pa apportioned pro rata 按比例分摊
k?8W2fC apportionment 分配；分摊
IGqmH=- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s,29_z7 apportionment formula 分摊方程式
OLR1/t`V apportionment of estate duty 遗产税的分摊
!S-hv1bE appraisal 估价；评估
}-Ma ~/ appreciable growth 可观增长
dDuA%V0 appreciable impact 显着影响
6b8K lrar! appreciable increase 可观增长
pnG8c< appreciation 增值；升值
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Q<B_ appreciation against other currencies 相对其他货币升值
!fV6KkV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^ /BE=$E\ appreciation tax 增值税
[:=[QlvV appropriation 拨款；拨用；拨付
0l6djN appropriation account 拨款帐目
@} Z/{Z[@ Appropriation Bill 拨款法案
% b&BLXW appropriation-in-aid system 补助拨款办法
/uc/x+(_ approved assets 核准资产
W|Tew-H{h_ approved basket stock 认可一篮子证券
#~f+F0#%? approved budget 核准预算
2Ee1mbZVw8 approved charitable donation 认可慈善捐款
@/u`7FO$& approved charitable institution 认可慈善机构
+UsR approved currency 核准货币；认可货币
,TtDCcjd%f approved estimates 核准预算
w +Z};C approved estimates of expenditure 核准开支预算
hpyre B approved overseas insurer 核准海外保险人
m pivg approved overseas trust company 核准海外信托公司
Zs{R O approved pooled investment fund 核准汇集投资基金
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lPv!2 approved provident fund scheme 认可公积金计划
Q(IS= approved provision 核准拨款
D6 oby*_w approved redeemable share 核准可赎回股份
_Kj. approved regional stock 认可地区性证券
\xZBu" approved retirement scheme 认可退休金计划
!U!E_D.O approved subordinated loan 核准附属贷款
2"'8x?.V arbitrage 套戥；套汇；套利
C r%r<*s arbitrageur 套戥者；套汇者
_Xv/S_yW arbitrary amount 临时款项
>PVi 3S arrangement 措施；安排；协定
@[RY8~ arrears 欠款
614/wI8( arrears of pay 欠付薪酬
9 "RfL7{ arrears of revenue 逾期未收税款；逾期未收的帐项
r Qm articles of association 组织章程；组织细则；组织章程细则
8'[wa Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M !l5,ycF ascertainment of profit 确定利润
D ` X6'PP "Asia Clear" “亚洲结算系统”
QX=;,tr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gWo~o]f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R "o,m Asian Development Fund [ADF] 亚洲发展基金
NXNon* " Asian dollar bond 亚洲美元债券
gc~h!%'.I Asian dollar market 亚洲美元市场
uPXqTkod Asian dollar rate 亚洲美元利率
&s;^q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-c?wEqa~2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+"cyO C asked price 沽盘；喊价；索价；卖方报价
}_22 wjm~ assessable income 应评税入息
z\Y^x 9 assessable loss 应评税亏损
& FV lTo1 assessable profit 应评税利润
7uxPkZbb assessable value 应评税值
q$rA-`jw assessed profit 估定利润
vUs 7#* assessed value 经评估价值
O*{H;7 Pv assessment 评税；评定；估价；评税单
!q\w"p0X assessment number 评税编号；估价编号
1n( }Q1fa assessment of additional tax 补加税评税
hF7mJ\ assessment of performance 业绩评估；实绩评价
X4G55]D$> Assessor 评税主任
B[B<U~I} asset price bubbles 资产价格泡沫
Z^6(&Rh asset-backed securities 具资产保证的证券
P$>kBW53 assets accretion 资产增值
walRqlo@ assets and liabilities 资产与负债
R<- C>D assets betterment statement 资产递增表；资产改进表
C+?s~ JL assets lending 实物放款；有抵押贷款
J\$l3i /I assets of the company passing on the death 死者去世时转移的公司资产
R<HZC;x assets pledged as security for liabilities 用作负债抵押的资产
5)5bt q)[ assets portfolio 资产投资组合
M9g\/]Io; assets price 资产价格
"4hpU]4j assets quality 资产质素
cEjdImAzU assets realization 资产变现
C'2 =0oou assets refinancing arrangement 资产再集资安排
Pq>[q?>? assets securitization 资产证券化
I 47GQho assets situated outside Hong Kong 在香港以外地方的资产
HHTsHb{7 assets stripping 削减资产；拆卖资产
U hhmG+ assets value 资产值
XW Q0V assignee 承让人
>#U <# assignment 转让；转让书；转让契
cloSJmUlQ assignment of interest 权益转让
e @-Mlq) assignment of letters patent and trade mark 专利证书及商标转让
{/xs9.8:JX assignment of property 物业转让；物业转让书
TK/'=8 assignment right 转让权
QU!'W&F6 assignor 转让人
I*S`I|{J associate 有联系的人；有关连人士；相联者；合伙人；联系人
3ZlGbP#3w Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@dCPa7:>& associate member 附属会员
uEGPgYY ( associated body corporate 相联法人团体
GR[>mkW!M associated company 相联公司；联属公司
^MHn2Cv/~ associated corporation 相联法团
*Yu\YjLPG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-yQ\3wli` 公认会计师公会〔英国〕
^r_lj$:+$ Association of Futures Exchange Brokers 香港期货经纪协会
U.7y8#qf3R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`N.$ LY;8 association of underwriters 承保人组织
%=4ak]As assumption of control 接管
u<shhb- assurance 担保；保险；转易；转易书
8{ Eo8L'V assurance of interest 权益的转易
n=o'ocdS) at 19XX price 按一九ＸＸ年价格计算
* m&:
Yje at a discount 按赔价计算；按贴水价格计算；打折扣
`-EH0'w~" at a premium 按溢价计算；按升水价格计算
|ch^eb^7" at call 通知付款；按通知
G+ X [R^RD at constant market price 按固定市价计算
J-\?,4m cP at constant price 按固定价格计算
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Zf{Q> at cost 按成本计算
lJzy)n e at current market price 按当时市价计算；按现时市价计算
^% %5 at current price 按当时价格计算；按现时价格计算
>-@ U_p at factor cost 按要素成本计算；按生产要素成本计算
u 1{ym_ at money-of-the-day price 按付款当日价格计算
Wmjz KCl at or better 按指定或较佳价位〔买卖指令〕
rYFau1 at par 按面值计算；平价
<h_P+ nz at sight 见票即付
_=*tD a at the close 按收市盘
/Ej]X` F at the opening 按开市盘
MhI)7jj`mt attestation 见证；见证条款
IqCCfsf4 at-the-money option 平价期权
)uid!d attorney 受权人；受托代表人
{ogZT7w} attornment 新拥有人承认书
D p*$GQ attributable profit 可归属利润
1: x nD attributable share value 可归属股份价值
%FyygT b;S Auckland Stock Exchange 奥克兰证券交易所
!ObE{2Enf auction 拍卖
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TT8|O s auctioneer 拍卖商
s9rtXBJP audit 审计；核数
C SL{Q Audit Commission 审计署
z34>,0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'#N5i 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〕
$?)3&\)R audit review 帐目审查
p=~h| (M| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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/1 audited account 审计帐目；经审计的帐目
HD:%Yv audited annual account 经审计的周年帐目
W8,t l>( audited balance sheet 经审计的资产负债表
}, fo+vRM auditor 核数师；核数主任；审计师
a}Fk x auditor's certificate 核数师证明书；审计师证明书
pH\^1xj
= auditor's report 核数师报告；审计师报告
f' '{.L Aussie bond 澳元债券
^b"bRQqm austerity budget 紧缩预算
MxgLzt Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dm2CA0 Australia All Ordinaries Index 澳洲所有普通股票指数
G;Wkm| Australian Dollar [AUD] 澳元
JE sLF{ Australian Options Market 澳大利亚期权市场
*t.q m5h Australian Securities Commission 澳洲证券事务监察委员会
p/hvQy E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0 F+ zG)G" Australian Stock Exchange 澳大利亚证券交易所
>:jM}*dnL Austrian Schilling [ATS] 奥地利先令
5m4 DS:& authentication 认证；鉴证
'>@4(=I authority to purchase 委托购买证；委购书
$5,~JYc b authorization 认可；核准；授权；授权书
x(8n
9Q> authorization by direction 指示授权
;7Y[c}V1^ authorization by instruction 指令授权
x?"#gK`3; authorization by warrant 令状授权
V!4a*,Pz authorization of unit trust 单位信托的认可
%Rp8{.t7 authorized agent 指定代理人
o(*F])d; authorized capital 法定资本
"PMQyzl authorized clerk 出市员
V<8 K@/n@ authorized dealer 认可交易商
yG Tziv! authorized financial institution 认可财务机构
{ Oj 7 authorized fund 认可基金
%j7:tf= authorized fund house 获授权的基金公司；认可基金公司
?
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$X \va?( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B8T\s)fxnX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=O!|IA e# authorized insurer 获授权保险人；获认可承保人
%_MEfuL authorized investment 特准投资项目
F8 <"AI authorized person 获授权人
s)zJT authorized representative 获授权代表
/b5>Qp authorized share capital 法定股本
3e% nA8? automated quotation system 自动报价系统
a?F!,=F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oFCgu{\kt 自动交易系统〔香港期货交易所有限公司〕
{$d <1y^ automatic adjustment mechanism 自动调整机制
K R, z^9 automatic adjustment system 自动调整系统
+r]zs^' Automatic Clearing House 自动票据交换所
{tw+#}T a automatic exchange rates accumulation system 自动化汇率累集系统
}# 1/fok Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~S *b automatic teller machine [ATM] 自动柜员机
yb2}_k.JG autopay 自动转帐
bFY~oa %C available assets 可用资产
rh!;|xB |+ available fiscal reserve 现存财政储备
|mhKI is U available profit 可用利润
eQUe
>* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+5!&E7bcd average 平均；平均数；海损
`!vUsM .d average basic salary 平均基本薪金
|4;UyHh average consumer expenditure 平均消费开支；一般消费开支
u.,Q4u |! average cost 平均成本
.@#A|fgv average cost of land production 增辟土地平均成本
6cz/n8M g average daily turnover 平均每日成交额
8w_7O> 9 average daily wage rate 平均每日工资率
* **a2Z/( average expenditure pattern 平均开支模式
uo2'"@[e average growth rate 平均增长率
&xXEnV average net fixed assets 固定资产平均净值
*nC(-(r:J` average of relatives 相对价格平均数
zF`3 gl. average price 平均价格
rf.`h{!! average propensity to consume 平均消费倾向；一般消费倾向
*$,:m average propensity to save 平均储蓄倾向；一般储蓄倾向
m&*JMA;^ average rate 平均率
[1_A8s){u average revenue 平均收入；平均收益
Vi *e@IP/ average stock 平均库存；平均存货
8R/dA<Ww average yearly rent 平均年租
E{?au]y$J avoidance of double taxation 避免双重课税
$, 3J7 l3 avoidance of tax 避税
