A:
- v`;^X A share Ａ股；甲类股份
41$7P[M; abatement of tax 减税；减扣免税额
s2q#D.f ABN AMRO Bank N.V. 荷兰银行
dY |( above-the-line expenditure 线上项目支出；经常预算支出
ZVViu4]?y above-the-line receipt 线上项目收入；经常预算收入
9^XT,2Wwf ABSA Asia Limited 南非联合亚洲有限公司
evq *&.6\ absolute change 绝对数值变更
p,U.5bX absolute expenditure 实际开支
>!?u8^C absolute guideline figure 绝对准则数字
O]`CSTv'_ absolute interest 绝对权益
{l! [{ absolute order of discharge 绝对破产解除令
#TRPq>Xz D absolute profit margin 绝对利润幅度
ji:JLvf]% absolute value 实值；绝对值
V 9][a absolutely vested interest 绝对既得权益
@32JM S< absorbed cost 已吸收成本；已分摊成本
>$k_tC' " absorption 吸收；分摊；合并
LC2t,!RRl& absorption rate 吸收率；摊配率；分摊率
c)+IX;q-C ACB Finance Limited 亚洲商业财务有限公司
.(`#q@73 acceptable form of reciprocity 合理的互惠条件
5_#wOz0u$ acceptable rate 适当利率；适当汇率
xrS;06$ acceptance agreement 承兑协议
%\2
ll=p1 acceptance for honour 参加承兑
?=-18@:.ss acceptor 承兑人；接受人；受票人
Y}Y2 Vx acceptor for honour 参加承兑人
wYPJji
D accident insurance 意外保险
[PdatL2 Accident Insurance Association of Hong Kong 香港意外保险公会
R=xT \i{4h accident insurance scheme 意外保险计划
AKej Wh accident year basis 意外年度基准
9H`Q
|7g(5 accommodation 通融；贷款
7&qunK' accommodation bill 通融票据；空头票据
+<(N]w* accommodation party 汇票代发人
3t)07(x_B account balance 帐户余额；帐户结余
ULNU '6 account book 帐簿
h:}oUr8 account collected in advance 预收款项
$b
QD{ { account current book 往来帐簿
aTxss:7] account of after-acquired property 事后取得的财产报告
/z.Y<xOc account of defaulter 拖欠帐目
TW"
TgOfd account payable 应付帐款
#"|</*% > account payee only [A/C payee only] 只可转帐；存入收款人帐户
mR)Xq= account receivable 应收帐款
P{h;2b{ account receivable report 应收帐款报表
. i)
H1sD account statement 结单；帐单；会计财务报表
@2na r< account title 帐户名称；会计科目
/PafIq accountant's report 会计师报告
]6bh #N;. Accountant's Report Rules 会计师报告规则
[Ab q("9p\ accounting and auditing procedure 会计与审计程序；会计与核数程序
L'iENZ I$ Accounting Arrangements 《会计安排》
KmG* `Es accounting basis 会计基础
kI<;rP1S| accounting by Official Receiver 破产管理署署长呈交的帐目
R?V s8? Accounting Circular 《会计通告》
N =FX3 Z accounting class 会计类别
Z ]V^s8> accounting date 记帐日期；会计结算日期
G>& Ta p> accounting for money 款项核算
G:7HL5u Accounting Officer 会计主任
.7 6T<j_ accounting period 会计报告期；会计期
.jA'BF. accounting policy 会计政策；会计方针
|` B*\\ 1 accounting practice 会计惯例
bFD
vCF accounting principle 会计准则
w\ 4;5.$ accounting record 会计记录
ux`)jOQ`Y] accounting report 会计报告
O 9?t,1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jM]B\cvN Accounting Society of China 中国会计学会
# bc$[%_ accounting statement 会计报表
-}#=L@ accounting system 会计制度；会计系统
t.Q}V5t{g accounting transaction 会计事项；帐务交易
Fjch<gAofS accounting treatment 会计处理
X67^@~l accounting year 会计年度
j Gy%O3/ accretion 增值；添加
z=%&?V accrual 应计项目；应累算数目
I8~ .Vu2 accrual basis 应计制；权责发生制
Hj(ay4 8 accrual basis accounting 应计制会计；权责发生制会计
&. ^(, pt accrue 应累算；应计
@D 1}). accrued benefit 应累算利益
!8Y Z;l accrued charges 应计费用
%EV\nwn6 accrued cumulative preference share dividend 应累算的累积优先股股息
T-,T)R`R accrued expenses 应累算费用
a4{~. Mp accrued interest payable 应付利息；应计未付利息
m03D+@F accrued interest receivable 应收利息；应计未收利息
}9=X*'BO accrued right 累算权益
X?'Sh XI accruing profit 应累算的利润
9lXjB_wG> accumulated fiscal reserve 累积财政储备
K!~j}z* accumulated profit 累积利润；滚存溢利
0# Ivo<V accumulated reserve 累积储备
3mef;! q accumulation of surplus income 累积收益盈余
7 6 nrDE acquired assets 既得资产
GO&~)Vh&7 acquisition 收购；购置；取得
0n dk=V acquisition cost 购置成本
8`g@
)]Iy acquisition expenses 购置费用
m{#?fR=9 acquisition of 100% interest 收购全部股权
-%f$$7 acquisition of control 取得控制权
n0)0"S|y1 acquisition of fixed assets 购置固定资产
hSkI]% acquisition of shell “买壳”
)T0%<(J acquisition price 收购价
fh w J act of God 天灾
z3Id8G&> acting partner 执事合伙人
+>b m~6 active market 买卖活跃的市场；交投畅旺的市场；旺市
&<dC3o! active partner 积极参与的合伙人
g}@W9'! active trading 交投活跃
#Sg< 9xsW actual circulation 实际流通
= 1ltX+
actual cost 实际成本
FT'2 J actual expenditure 实际开支；实际支出
qe/dWJBa actual income 实际入息；实际收入；实际收益
{ 4]sJT actual market 现货市场
WR|n> i@m actual price 现货价；实际价格
,]Gi942 actual profit 实际利润
^+ J3E4 actual quotation 实盘；实际价位；实际报价
RKi11z actual year basis 按实际年度计算
qQN|\u+co actuals 实货
) t#>fnN actuarial investigation 精算调查
-tPia=^ actuarial principle 精算原则
] S0t K actuarial report 精算师报告
2K:Rrn/cR Actuarial Society of Hong Kong 香港精算学会
Sgp1p} actuarial valuation 精算师估值
3*(w=;y actuary 精算师
Uf,f d ad referendum agreement 暂定协议；有待覆核的协定
}+@GgipyO. ad valorem duty 从价税；按值征税
b}APD))*H! ad valorem duty system 从价税制
&"gQrBa ad valorem fee 从价费
y 1 qJ ad valorem tariff 从价关税
?+P D?c7 additional allowance 额外免税额
'g5 Gdn additional amount for unexpired risk 未过期风险的额外款额
-prc+G,qyp additional assessable profit 补加应评税利润
0FAe5
BE7
additional assessment 补加评税
j1~'[ additional commitment 额外承担
uN;]Fv@Z additional commitment vote 额外承担拨款
H13kN hV9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$n#NUPzG+ additional dependent parent allowance 供养父母额外免税额
c0U=Hj@@ additional provision 额外拨款
zz m[sX} additional stamp duty 附加印花税
Spm0DqqR? additional tax 补加税罚款；补加税款
a%YohfsY?U Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Wm^RfxgN / adjudged bankrupt 被裁定破产
1@Gmz h
adjudicated bankrupt 裁定破产人
UJ?qGOM3x> adjudication fee 裁定费；评定印花税额手续费；评估契据费
u*6Y>_iA adjudication of bankruptcy 裁定破产；宣告破产
S x0QPX adjudication of insolvency 裁定无力偿还债务
%AJTU3=0 adjusted actual 经调整的实数；调整后的实数
0!tw)HR% adjusted current assets 经调整的流动资产；调整后的流动资产
A(@VjXl adjusted figure 经调整的数字；调整后的数额
M5Q7izM adjusted liabilities 经调整的负债；调整后的负债
BM>'w,$KL adjusted loss 经调整的亏损；调整后的亏损
wa%;'M& 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
oYmLJzCf adjusted profit 经调整的利润；调整后的利润
=\FV_4) adjusted surplus 经调整的盈余额；调整后的盈余额
@, Kl"i; adjusted value 经调整的价值；调整后的价值
b[Qe} `W adjustment 调整；修订；理算〔保险〕
x T 8pwTO adjustment centre 调剂中心
2tqj ]i adjustment lag 调整过程的时间差距；调整时差
e. '6q
($3 adjustment mechanism 调整机制
+ t7n6 adjustment of loss 亏损调整
!v\ _<8 adjustment process 调整过程；调整程序
Oe)B.{;Ph adjustment range 调整幅度
ZcE:r + administered exchange rate 受管制汇率
.P#+V$q hv Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I-L:;~. administration expenses 行政费用
=im7RgIBo administration fee 手续费；行政费
`Kb"`}`_vm administration in bankruptcy 破产管理
OzA'd\| administration order 遗产管理令
Q:^.Qs"IK administrator 管理人；遗产管理人
J.Fy0W@+k4 administrator of the estate 遗产管理人
O.z\
VI2f admission of debt 债项承认书
]L/AW admission of proof 接纳债权证明
!m:rtPD' advance 放贷款项；垫付款项；预支款项；预付款项
chakp!S= advance account 暂支帐目；预付款帐户
TsF>Y ""*M advance compensation 预付补偿金
"pMx( advance from shareholder 股东垫款
PD $'
~2 advance pending reimbursement 预支以待日后付还
LQz6op}R advanced economy 先进经济体系
^-2|T__ advancement 预付；预付财产
R5& R ~1N advances warrant 垫款令
G7 N Rpr advancing 贷出
% 3Tz%>n adverse balance 逆差
jxqKPMf>@% adverse exchange 逆汇
11YpC;[o advertisement addressed to shareholders 在报章刊登的致股东通告
d}^G790 advice for collection 托收通知书
h/pm$9A advice of drawing 提款通知书；汇票通知书
?aWMU?S advice of payment 付款通知
GV0-"9uwX~ Advisory Committee [Securities and Futures Commission]
N%Uk/ c' 谘询委员会〔证券及期货事务监察委员会〕
f)19sjAJk Advisory Committee on Diversification 经济多元化谘询委员会
u :w affidavit 誓章；遗产申报誓章
m <'&`B; affidavit of no receipt 述明无收款的誓章
s2`Qh9R
affiliate 联号；联营公司；附属公司
TD-o-*mO affiliated company 附属公司；联号；联营公司
S!8gy,7<J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M2!2 J affordability 负担能力
zVvL! African Development Bank [AfDB] 非洲开发银行
>/.w80<' after-acquired property 事后取得的财产
:r4o:@N' after-hours dealing 市后交易
ybU_x after-tax profit 税后盈利；税后利润；税后溢利
pD17 r}% agency agreement 代理协议
sc&u NfJ agency expenses 代理机构的开支
O9ar|8y agency fee 代理费
3 =-V!E Agency Law 《代理法》
/ Ref54 agent 代理人；承销人
e!=~f%c<N agent of company 公司代理人
'!<gPAVTzV agent's fee 代理人费；经纪费
3|(<]@
$ aggregate 总计；总数；总体数字
2 9#jKh aggregate amount 总款额；总额
i]15g@ aggregate assets and liabilities 总体资产与负债
./35_Vy /O aggregate at constant price 按固定价格计算的总体数字
i:60|ngK aggregate demand 总需求
\b*z<Odv aggregate gross position 总持仓量
u{&#Gci aggregate limit 总限额
/|m0)H.> aggregate of salaries tax 合计薪俸税
{s>V'+H(F aggregate performance 总体表现；总体业绩
k}] M`ad aggregate supply 总体供应
Mp?L9 aggregate surplus 总盈余
B [s aggregate total 整体总额
Z;y(D_;_ aggregate value 总值；合计价值
$38)_{ aggregated basis 合计基准
s#H_ QOE aggregated net chargeable income 合计应课税入息实额
.Ta (v3om% aggregation 合并计算；合计；总和
H/y,}z aggregation of incomes of husband and wife 夫妇入息合并计算
?$#P
=VK aggregation of property 财产的总和
d:pGdr& . agio 差价；贴水
_< KUa\ 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》
:-Ml?:0_X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zbI|3 《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》
/2'l=R5# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Lp) P7Yt- 《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》
_:]g:F[
# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
AsI\# wL) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;0lY_ii agreement for a settlement 授产协议
=~>g--^U agreement for assignment 转让协议
_#qfe agreement for sale 售卖协议；买卖协议
SBI *[ agreement for sale and purchase 买卖协议
H?rC I S0 agreement for the payment of interest 支付利息协议
G@txX
' agreement for the repayment of money 还款协议
hHZ'*,9 y agreement of reinsurance 再保险协议
@N ]]Cf>x Agricultural Bank of China 中国农业银行
>a&IFi,j air passenger departure tax 飞机乘客离境税
6Yl+IP];i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Zo,066'+[. airport tax 机场税
S_TD o alcohol duty 酒精税
hr ! ' alienation 让与；让渡；转让
]T6pH7~ alimony 生活费；赡养费
E \ls- (, All Ordinaries Index [AOI] 所有普通股指数
;W]9DBAB all risks 全险；综合险
Q' Tg0,,S All Sales Record for Stock Market 《股票市场成交报告》
&$ud ;r# Allied Capital Resources Limited 新联财务有限公司
u 7:Iv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5M/~ |"xk allocation letter 拨款信件
`FEa(Q+s allocation of fund 分配款项；预留款项
t3h ){jZ allocation of profit 利润分配；溢利分配
s94 *uZ(C/ allocation warrant 拨款令
o7s !ti\ G allotment 分配；配股
:a^/&LbLm allotment notice 股份配售通知；配股通知
Qj'Ik`o allotment of shares 股份分配
A'.= SA2.Y allowable 可获宽免；免税的
}'*6 A allowable business loss 可扣除的营业亏损
e^'|<0J allowable expenses 可扣税的支出
yO}5.
allowance 免税额；津贴；备抵；准备金
" :f]egq
- allowance for debts 债项的免税额
A $ ]s{` allowance for depreciation by wear and tear 耗损折旧免税额
0 ?}n( f!S allowance for funeral expenses 殡殓费的免税额
YN+vk}8 < allowance for inflation 为通货膨胀而预留的款项；通胀准备金
wSw> UU allowance for repairs and outgoings 修葺及支出方面的免税额
JHX kQz[Jb allowance to debtor 给债务人的津贴
Lx tgf2r alteration of capital 资本更改
xW]65iav alternate trustee 候补受托人
QZtQogNy# amalgamation 合并
s <rV1D ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
lj UdsU w ambit of charges 征税范围；收费范围
\h_ q] amended valuation 经修订的估值
RWGf]V]6 American Commodities Exchange 美国商品交易所
!-.GfI:q American Express Bank Limited 美国运通银行
\ H~zN]3^
American Stock Exchange 美国证券交易所
Nke!!A}\| amortization 摊销
6T4I,XrY_F amount due from banks 存放银行同业的款项
r fzNw amount due from banks abroad 存放海外银行同业的款项
U2l3E*O amount due from holding companies 控股公司欠款
*yaS^k\ amount due from local banks 存放本港银行同业的款项
n_3 R Q6 amount due to banks 银行同业的存款
dFF=-_O> amount due to banks abroad 海外银行同业的存款
DY9]$h*y amount due to holding companies 控股公司存款
c!_c, vwrn amount due to local banks 本港银行同业的存款
[:FiA?O] amount due to outport banks 外埠银行同业的存款
#c5jCy}n amount for note issue 发行纸币的款额
.] sJl amount of bond 担保契据的款额
jj1\oyQ8 amount of consideration 代价款额
tq}45{FH3 amount of contribution 供款数额
.w;kB}$YC amount of indebtedness 负债款额
NC#F:M;b amount of principal of the loan 贷款本金额
__2<v?\ amount of rates chargeable 应征差饷数额
D:;idUO amount of share capital 股本额
%IX)+
Lp` amount of sums assured 承保款额
](A2,F
9(U amount of variation 变动幅度
Xv|=RNz amount of vote 拨款数额
xbm%+ amount payable 应付款额
KWZhCS?[( amount receivable 应收款额
%VH, (}i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~/]]H;;^u analysis 分析
USEb} M` ancillary risk 附属风险
?%h$ deJ annual account 周年帐目；周年帐目报表；年度决算；年结
0Gc@ AG{ annual accounting date 年结日期
l2qvYNMw annual allowance 每年免税额；年积金；年度津贴；年津
,VHqZ'6 annual balance 年度余额
xwf-kwF8^ annual disposable income 每年可动用收入
+yp:douERi annual estimates 周年预算
?B1Zfu0 annual fee 年费
N+=|WeZ annual general meeting 周年大会
eHuJFM annual growth rate 年增率；每年增长率
a:f P annual long-term supplement 长期个案每年补助金
WJ25fTsG annual pensionable emolument 可供计算退休金的年薪
y
%Q. ( annual report 年报
x}yl Rg`[ Annual Report on the Consumer Price Index 《消费物价指数年报》
z * EV>Y[ annual return 周年报表；周年申报表；每年报税表格
N) H "'#- Annual Return Rules 《周年报表规则》
];OvV ,* annual review of consumer prices 每年消费物价回顾
;:fW]5"R annual roll-forward basis 逐年延展方式
S^eem_C annual salary 年薪
z# ^fS
| annual statement 年度报表；年度决算表
@kWL "yy, 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
YV<y-,Io annuitant 年金受益人
6O As %QZ annuity 年金
?T/]w-q> annuity contract 年金合约
6^ wI^`NI annuity on human life 人寿年金
u^~7[OkE antecedent debt 先前的债项
V4n~Z+k ante-dated cheque 倒填日期支票
JaCX }[R anticipated expenditure 预期开支
K*SgEkb'l anticipated net profit 预期纯利
{>
YsrD C anticipated revenue 预期收入
:A8}x=K anti-inflation measure 反通货膨胀措施
HIXAA?_eh= anti-inflationary stance 反通货膨胀立场
Dfs*~H 63 apparent deficit 表面赤字
apo) cR apparent financial solvency 表面偿债能力
>R+-mP!nj apparent partner 表面合伙人
]JrD@ V y application for personal assessment 个人入息课税申请书
tk&AZb,sP application of fund 资金应用
j_~KD } application to release as liquidator and to destruct the books of accounts and documents
{]k#=a4 申请免除清盘人职务及毁灭帐簿与文件
jE\ G_> appointed actuary 委任精算师
UK
':%LeL appointed auditor 委任核数师；委任审计师
C !j3@EZ$ appointed trustee 委任的受托人
x]{P.7IO' appointer 委任人
S,c{LTL apportioned pro rata 按比例分摊
Vu:ZG*^ apportionment 分配；分摊
c/|{yp$Ga> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
hdPGqJE apportionment formula 分摊方程式
L4>14D\ apportionment of estate duty 遗产税的分摊
cx\E40WD appraisal 估价；评估
9/k2 zXY appreciable growth 可观增长
WH:dcU appreciable impact 显着影响
b^/u9 appreciable increase 可观增长
&C9IR,& appreciation 增值；升值
|_;kQ(, appreciation against other currencies 相对其他货币升值
A{ +/$7vek appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q+?&w'8 appreciation tax 增值税
<= 4$.2ym appropriation 拨款；拨用；拨付
_3` G ZeGV appropriation account 拨款帐目
*k{Llq Appropriation Bill 拨款法案
d@Z DIy appropriation-in-aid system 补助拨款办法
aTvyz r1 approved assets 核准资产
!> sA.L&= approved basket stock 认可一篮子证券
=XfvPB A approved budget 核准预算
QVT0.GzR approved charitable donation 认可慈善捐款
:3D8rqi: approved charitable institution 认可慈善机构
+(+lbCW/ approved currency 核准货币；认可货币
Z",0 $Gxu approved estimates 核准预算
/!]K+6>u approved estimates of expenditure 核准开支预算
opfnIkCe approved overseas insurer 核准海外保险人
' .v;/[0 approved overseas trust company 核准海外信托公司
]46h!@~aC approved pooled investment fund 核准汇集投资基金
Y=XDN: approved provident fund scheme 认可公积金计划
Ne
u$SP approved provision 核准拨款
G8repY approved redeemable share 核准可赎回股份
7P$*qj~Vh approved regional stock 认可地区性证券
vPnS`& approved retirement scheme 认可退休金计划
jJ 2rfdfj approved subordinated loan 核准附属贷款
O60T.MM` arbitrage 套戥；套汇；套利
MT{1/A;`) arbitrageur 套戥者；套汇者
h4n~V:nNm arbitrary amount 临时款项
C6 e5*S arrangement 措施；安排；协定
MV5$e arrears 欠款
W? G4>zA arrears of pay 欠付薪酬
|j+JLB arrears of revenue 逾期未收税款；逾期未收的帐项
#VhdYDbW articles of association 组织章程；组织细则；组织章程细则
)
gl{ x
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b'O/u."O ascertainment of profit 确定利润
=d;a1AO{& "Asia Clear" “亚洲结算系统”
YIN* '!N Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zw3I(_d[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"smU5 s,P Asian Development Fund [ADF] 亚洲发展基金
OdNo2SO Asian dollar bond 亚洲美元债券
q>%B @' Asian dollar market 亚洲美元市场
T>'w]wi Asian dollar rate 亚洲美元利率
E?]$Y[KJKs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
T$kuv`? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
H ezbCwsx& asked price 沽盘；喊价；索价；卖方报价
DlzL(p@r assessable income 应评税入息
remc_}`w assessable loss 应评税亏损
=bp'5h8_ assessable profit 应评税利润
l9QI lTc7 assessable value 应评税值
"C}<umJ' assessed profit 估定利润
f hg'4FO assessed value 经评估价值
O}C* weU assessment 评税；评定；估价；评税单
F*G]Na@6D assessment number 评税编号；估价编号
w hN<{AG assessment of additional tax 补加税评税
6 (7
56 assessment of performance 业绩评估；实绩评价
\6AM?}v Assessor 评税主任
?jmL4V2-f asset price bubbles 资产价格泡沫
C#[P<= v asset-backed securities 具资产保证的证券
g8/ ,E -u assets accretion 资产增值
y:E$n! assets and liabilities 资产与负债
}#< Rs assets betterment statement 资产递增表；资产改进表
?*
+>T@MH assets lending 实物放款；有抵押贷款
$mT)<N ;w assets of the company passing on the death 死者去世时转移的公司资产
6# bTlmcg assets pledged as security for liabilities 用作负债抵押的资产
w.rcY ywI assets portfolio 资产投资组合
E\}A<r assets price 资产价格
F(j;|okf; assets quality 资产质素
n3?
msY(* assets realization 资产变现
3ylSO73R assets refinancing arrangement 资产再集资安排
me@`;Q 3 assets securitization 资产证券化
N~b0 b;e assets situated outside Hong Kong 在香港以外地方的资产
C`ZU.|R assets stripping 削减资产；拆卖资产
p! k ~uf U assets value 资产值
vMY!Z1.* assignee 承让人
qQf NT. assignment 转让；转让书；转让契
Fsl="RB7f assignment of interest 权益转让
p/eaO{6 6 assignment of letters patent and trade mark 专利证书及商标转让
'JgCl'k, assignment of property 物业转让；物业转让书
3{qB<*!p"G assignment right 转让权
X assignor 转让人
r?~_ ^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
;I@\}!%H Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
HP7~Zn)c associate member 附属会员
3zmbx~| =\ associated body corporate 相联法人团体
$U/lm;{% associated company 相联公司；联属公司
`'3 &tAy associated corporation 相联法团
K8&) kfyI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
G]$E If' 公认会计师公会〔英国〕
?c8( <_I+ Association of Futures Exchange Brokers 香港期货经纪协会
\)6A zCq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\
C$t association of underwriters 承保人组织
c om4@NK assumption of control 接管
a~R.">>$ assurance 担保；保险；转易；转易书
)n<p_vz assurance of interest 权益的转易
]Ar,HaX- at 19XX price 按一九ＸＸ年价格计算
p,f$9t4 at a discount 按赔价计算；按贴水价格计算；打折扣
J8@ .qC'! at a premium 按溢价计算；按升水价格计算
MtF^}/0w!` at call 通知付款；按通知
a >-qHX-l at constant market price 按固定市价计算
a * }>yad at constant price 按固定价格计算
#l`\'0`. at cost 按成本计算
2 ( I4h[ at current market price 按当时市价计算；按现时市价计算
QrFKjmD< at current price 按当时价格计算；按现时价格计算
KSS]% 66Y at factor cost 按要素成本计算；按生产要素成本计算
pUqNB_ at money-of-the-day price 按付款当日价格计算
v:Gy>& at or better 按指定或较佳价位〔买卖指令〕
+84
p/ B# at par 按面值计算；平价
.x] pJ9 at sight 见票即付
|c2sJy j* at the close 按收市盘
t_16icF9U at the opening 按开市盘
Zl'/Mx g attestation 见证；见证条款
b>i 5r$S8G at-the-money option 平价期权
?7lW@U0 attorney 受权人；受托代表人
8QL=%Pv attornment 新拥有人承认书
z N;P_@U attributable profit 可归属利润
3b#L*- attributable share value 可归属股份价值
@PLJ)RL Auckland Stock Exchange 奥克兰证券交易所
Qv'x+GVW] auction 拍卖
,uNJz -B8 auctioneer 拍卖商
m]} U!XT audit 审计；核数
tcRJ1:d Audit Commission 审计署
K0B<9Wi | Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Bxw(pACf 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〕
Qm*ZOz'i audit review 帐目审查
d-m.aP)y: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6ce-92n audited account 审计帐目；经审计的帐目
<I2ENo5? audited annual account 经审计的周年帐目
Z o^ ]y' audited balance sheet 经审计的资产负债表
@TXLg2 auditor 核数师；核数主任；审计师
_ emW#*V auditor's certificate 核数师证明书；审计师证明书
%K=_ auditor's report 核数师报告；审计师报告
#639N9a~ Aussie bond 澳元债券
AOKC1iD%Y austerity budget 紧缩预算
{,*vMQ<^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1ZRkVHiz0 Australia All Ordinaries Index 澳洲所有普通股票指数
Z^'\()3t Australian Dollar [AUD] 澳元
#pK"
^O*! Australian Options Market 澳大利亚期权市场
u3,O)[qV Australian Securities Commission 澳洲证券事务监察委员会
%yjD<2 J; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y.tT#J^= Australian Stock Exchange 澳大利亚证券交易所
uPYH3< Austrian Schilling [ATS] 奥地利先令
[.Kp/,JY authentication 认证；鉴证
)u=W?5%=} authority to purchase 委托购买证；委购书
i`+bSg authorization 认可；核准；授权；授权书
,=[% #g S authorization by direction 指示授权
:-Py0{s authorization by instruction 指令授权
Su? cC/ authorization by warrant 令状授权
:{lP9%J- authorization of unit trust 单位信托的认可
>}O}~ $o authorized agent 指定代理人
M;OMsR CVO authorized capital 法定资本
gJrWewEe authorized clerk 出市员
v 3XM-+Z4 authorized dealer 认可交易商
RB % y($ authorized financial institution 认可财务机构
] cmX f authorized fund 认可基金
K5XW&| tY! authorized fund house 获授权的基金公司；认可基金公司
\M._x" authorized institution 认可机构
[ >\|QS| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5dE=M};v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~gMt
U authorized insurer 获授权保险人；获认可承保人
S1mMz
i authorized investment 特准投资项目
m9i/r K_ authorized person 获授权人
qdv O>k3 authorized representative 获授权代表
iT,7jd?6# authorized share capital 法定股本
6},[HpXRc4 automated quotation system 自动报价系统
| Rhqi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]Zc|<f; 自动交易系统〔香港期货交易所有限公司〕
|}UkVLc_^ automatic adjustment mechanism 自动调整机制
v}V[sIs} automatic adjustment system 自动调整系统
Ur>1eN%9' Automatic Clearing House 自动票据交换所
h ! R=t automatic exchange rates accumulation system 自动化汇率累集系统
>X05f#c"v/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5Lej_uqF
automatic teller machine [ATM] 自动柜员机
Px
\cT autopay 自动转帐
SZHgX l3: available assets 可用资产
+s"6[\H1d available fiscal reserve 现存财政储备
HBt k ) available profit 可用利润
\i%mokfbc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X<[ qX* average 平均；平均数；海损
9_O4 yTL average basic salary 平均基本薪金
mOn_#2=KF average consumer expenditure 平均消费开支；一般消费开支
[p`5$\e average cost 平均成本
-YKy"
average cost of land production 增辟土地平均成本
x6 s|al average daily turnover 平均每日成交额
%KT}Map average daily wage rate 平均每日工资率
SFDTHvXu#_ average expenditure pattern 平均开支模式
|.UY' B average growth rate 平均增长率
}P
fAf average net fixed assets 固定资产平均净值
%6 0 OS3 average of relatives 相对价格平均数
B<m0YD?>~> average price 平均价格
p T 8?z average propensity to consume 平均消费倾向；一般消费倾向
V<I(M<Dj average propensity to save 平均储蓄倾向；一般储蓄倾向
qclc--fsE average rate 平均率
}A24;'} average revenue 平均收入；平均收益
&.*UVc2+Y average stock 平均库存；平均存货
X(nyTR8 average yearly rent 平均年租
9 =;mY avoidance of double taxation 避免双重课税
"yaxHd avoidance of tax 避税
