A:
:0|Hcg A share Ａ股；甲类股份
QDl)92z abatement of tax 减税；减扣免税额
%j!z\pa ABN AMRO Bank N.V. 荷兰银行
cKSfqqPm$" above-the-line expenditure 线上项目支出；经常预算支出
L_`Xb k y above-the-line receipt 线上项目收入；经常预算收入
5! 2J;.& ABSA Asia Limited 南非联合亚洲有限公司
-!JlM@ absolute change 绝对数值变更
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-<}C%C absolute expenditure 实际开支
tzP@3+.w absolute guideline figure 绝对准则数字
U5 -zB)V absolute interest 绝对权益
]VmzKA|h+ absolute order of discharge 绝对破产解除令
'G3+2hah absolute profit margin 绝对利润幅度
KX $qM g1j absolute value 实值；绝对值
B1up ^ (? absolutely vested interest 绝对既得权益
o4U]lK$ absorbed cost 已吸收成本；已分摊成本
0fZ:")&4, absorption 吸收；分摊；合并
Y|Nfwqz absorption rate 吸收率；摊配率；分摊率
a'o}u,e5 ACB Finance Limited 亚洲商业财务有限公司
,5`. "-0} acceptable form of reciprocity 合理的互惠条件
z1) $ acceptable rate 适当利率；适当汇率
,$ho2R),Fn acceptance agreement 承兑协议
MJpP!a^Q acceptance for honour 参加承兑
=t ~ +63) acceptor 承兑人；接受人；受票人
O>kXysM v> acceptor for honour 参加承兑人
b"*mi accident insurance 意外保险
I>(;bNgN E Accident Insurance Association of Hong Kong 香港意外保险公会
P<TpG0~( accident insurance scheme 意外保险计划
V %V rAi. accident year basis 意外年度基准
`mh-pBVD1 accommodation 通融；贷款
Q;d+] xj accommodation bill 通融票据；空头票据
6eW1< p accommodation party 汇票代发人
7Q <Kh a account balance 帐户余额；帐户结余
]wJ}-#Kx account book 帐簿
pXGK:ceFu account collected in advance 预收款项
`S uS)RhA) account current book 往来帐簿
e@6RC b j account of after-acquired property 事后取得的财产报告
v[p/c.p? i account of defaulter 拖欠帐目
{IF}d*: account payable 应付帐款
V7Vbl?*n account payee only [A/C payee only] 只可转帐；存入收款人帐户
zWP.1 aA& account receivable 应收帐款
&zaW"uy3T account receivable report 应收帐款报表
o9DYr[ account statement 结单；帐单；会计财务报表
\a9D[wk;@ account title 帐户名称；会计科目
OcyiL)tv 5 accountant's report 会计师报告
cWX"e6 Accountant's Report Rules 会计师报告规则
Xq} n ^W accounting and auditing procedure 会计与审计程序；会计与核数程序
Qq @_Z=m t Accounting Arrangements 《会计安排》
tRpL0 =y accounting basis 会计基础
.`i'gPLkn2 accounting by Official Receiver 破产管理署署长呈交的帐目
7<Z~\3x Accounting Circular 《会计通告》
m? ]zomP accounting class 会计类别
Ncs4<" {$ accounting date 记帐日期；会计结算日期
?HE o9/ *7 accounting for money 款项核算
QYODmeu Accounting Officer 会计主任
W o<PmSt9i accounting period 会计报告期；会计期
({ :yw accounting policy 会计政策；会计方针
tIc0S!H# accounting practice 会计惯例
GF$rPY[ accounting principle 会计准则
8YT_DM5iI accounting record 会计记录
^5 9YfC<f accounting report 会计报告
Q6e'0EIKC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(25^ r Accounting Society of China 中国会计学会
-&f]X u accounting statement 会计报表
EU&6 Tg accounting system 会计制度；会计系统
]x5(bnW x accounting transaction 会计事项；帐务交易
y^0HCp{ accounting treatment 会计处理
{+9^PC_hm; accounting year 会计年度
cQUH %7m accretion 增值；添加
QiQ2XW\E accrual 应计项目；应累算数目
oX=*MEfX accrual basis 应计制；权责发生制
v#T?YK accrual basis accounting 应计制会计；权责发生制会计
XSL
t;zL: accrue 应累算；应计
+S:u[x accrued benefit 应累算利益
x Iq"[?m accrued charges 应计费用
&+|jJ{93z accrued cumulative preference share dividend 应累算的累积优先股股息
Q8M:7#ySji accrued expenses 应累算费用
w|K(>5nz accrued interest payable 应付利息；应计未付利息
%nG ~u,_2f accrued interest receivable 应收利息；应计未收利息
3. GdKP.% accrued right 累算权益
`CTkx?e[ accruing profit 应累算的利润
[1Qk cR accumulated fiscal reserve 累积财政储备
"` 8H:y accumulated profit 累积利润；滚存溢利
CIxVR accumulated reserve 累积储备
TV[6+i*# accumulation of surplus income 累积收益盈余
tXb7~aO acquired assets 既得资产
Sl+jduc acquisition 收购；购置；取得
;N> {1 acquisition cost 购置成本
*h5ld P acquisition expenses 购置费用
~Q{[fy= acquisition of 100% interest 收购全部股权
K2cp f acquisition of control 取得控制权
| P[D2R} acquisition of fixed assets 购置固定资产
{YxSH % acquisition of shell “买壳”
Rd@n?qB acquisition price 收购价
s$+: F$Y0 act of God 天灾
Sx4UaV~" acting partner 执事合伙人
k7Be'E
BKG active market 买卖活跃的市场；交投畅旺的市场；旺市
It!.*wp active partner 积极参与的合伙人
=km-` }I, active trading 交投活跃
1z $}*` actual circulation 实际流通
u\Erta` actual cost 实际成本
k8t Na@H actual expenditure 实际开支；实际支出
0W<nE[U actual income 实际入息；实际收入；实际收益
`*2* xDuP actual market 现货市场
sWpRX2 {5, actual price 现货价；实际价格
b|V4Fp actual profit 实际利润
D ^T7pO actual quotation 实盘；实际价位；实际报价
Cs~\FI1wR actual year basis 按实际年度计算
L2V
$%*6 actuals 实货
hj m .Ath actuarial investigation 精算调查
(Db*.kd8, actuarial principle 精算原则
.k!k-QO5La actuarial report 精算师报告
(<:rKp Actuarial Society of Hong Kong 香港精算学会
l5N\> q actuarial valuation 精算师估值
A= YEY n actuary 精算师
*9U4^lJjn ad referendum agreement 暂定协议；有待覆核的协定
Xj @
ad valorem duty 从价税；按值征税
}IalgQ(i ad valorem duty system 从价税制
vY+_tpuEH ad valorem fee 从价费
U
K]{ ]- ad valorem tariff 从价关税
v#YS`];B additional allowance 额外免税额
vSHIl"h additional amount for unexpired risk 未过期风险的额外款额
U}C#:Xi>$ additional assessable profit 补加应评税利润
zdpLAr additional assessment 补加评税
{bq-: CZe additional commitment 额外承担
g`f6gxc additional commitment vote 额外承担拨款
/w0v5X7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{1-CfQ0
8 additional dependent parent allowance 供养父母额外免税额
=QxE -)v additional provision 额外拨款
:R _#'i additional stamp duty 附加印花税
+ouy]b0`t additional tax 补加税罚款；补加税款
>i#_)th"U! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'%|20 j adjudged bankrupt 被裁定破产
KohQ6q adjudicated bankrupt 裁定破产人
J 9KLO= adjudication fee 裁定费；评定印花税额手续费；评估契据费
bZ@5 3 adjudication of bankruptcy 裁定破产；宣告破产
Xy(SzJ % adjudication of insolvency 裁定无力偿还债务
X7 B)j H%N adjusted actual 经调整的实数；调整后的实数
pmpn^ZR adjusted current assets 经调整的流动资产；调整后的流动资产
FoelOq6 adjusted figure 经调整的数字；调整后的数额
~ dI&> CL adjusted liabilities 经调整的负债；调整后的负债
A1 s=;qr adjusted loss 经调整的亏损；调整后的亏损
uD* s^ 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
rsIPI69qJ. adjusted profit 经调整的利润；调整后的利润
Le$u$ulS adjusted surplus 经调整的盈余额；调整后的盈余额
KA*l6 `( adjusted value 经调整的价值；调整后的价值
Q!A3hr$IF adjustment 调整；修订；理算〔保险〕
'frL/[S adjustment centre 调剂中心
Ok{:QA ~# adjustment lag 调整过程的时间差距；调整时差
2KNKdV3NK adjustment mechanism 调整机制
@ 6V H% adjustment of loss 亏损调整
-L'` d adjustment process 调整过程；调整程序
OTjryJ ^ adjustment range 调整幅度
:\=
NH0M administered exchange rate 受管制汇率
r(xlokpnb6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(R|FQdH administration expenses 行政费用
y2ws*IZ" administration fee 手续费；行政费
)k%drdY{J' administration in bankruptcy 破产管理
z%gt V' administration order 遗产管理令
1#X = &N administrator 管理人；遗产管理人
:@807OYzy administrator of the estate 遗产管理人
"jN-Yd,z admission of debt 债项承认书
`/j|Rb|eow admission of proof 接纳债权证明
]TZWF L- advance 放贷款项；垫付款项；预支款项；预付款项
+AC -f 2 advance account 暂支帐目；预付款帐户
'jl XLb advance compensation 预付补偿金
(,9cCnvmYU advance from shareholder 股东垫款
k)GuMw advance pending reimbursement 预支以待日后付还
|>fS"u advanced economy 先进经济体系
1?#p !;& advancement 预付；预付财产
N(/<qv advances warrant 垫款令
5 Yibv6:3a advancing 贷出
AL ieUf adverse balance 逆差
[<1+Q = ; adverse exchange 逆汇
[q{T xe advertisement addressed to shareholders 在报章刊登的致股东通告
$j2)_(<A%Q advice for collection 托收通知书
+mW $D@Pf advice of drawing 提款通知书；汇票通知书
[^BUhm3a advice of payment 付款通知
N~<}\0 Advisory Committee [Securities and Futures Commission]
la{ :RlW 谘询委员会〔证券及期货事务监察委员会〕
JhXN8Bq33 Advisory Committee on Diversification 经济多元化谘询委员会
]?^xc[ affidavit 誓章；遗产申报誓章
W%Nu]9T affidavit of no receipt 述明无收款的誓章
|l \/ {F affiliate 联号；联营公司；附属公司
>nW}zkfn affiliated company 附属公司；联号；联营公司
m~IWazj;A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d"`>&8* affordability 负担能力
+6Fdi*: African Development Bank [AfDB] 非洲开发银行
' oeg [ after-acquired property 事后取得的财产
{gHscj;SM after-hours dealing 市后交易
z ex.0OT; after-tax profit 税后盈利；税后利润；税后溢利
SIVLYi agency agreement 代理协议
1,!\7@<CT agency expenses 代理机构的开支
yl +)I agency fee 代理费
Y52xrI vl\ Agency Law 《代理法》
@X><lz agent 代理人；承销人
4bjp*1 *] agent of company 公司代理人
dX}dO)%m{ agent's fee 代理人费；经纪费
YhK/pt43C aggregate 总计；总数；总体数字
){|Lh( aggregate amount 总款额；总额
UNLNY,P/!) aggregate assets and liabilities 总体资产与负债
0g uc0 0IN aggregate at constant price 按固定价格计算的总体数字
.wOLi Ms aggregate demand 总需求
J kDZl?x5 aggregate gross position 总持仓量
'Mh d w} aggregate limit 总限额
W_n.V" hN aggregate of salaries tax 合计薪俸税
{% ~ Ec4r aggregate performance 总体表现；总体业绩
f]65iE?x aggregate supply 总体供应
/;m!>{({) aggregate surplus 总盈余
>w# 3fTJ aggregate total 整体总额
.vF< 3p| aggregate value 总值；合计价值
]=VI"v<X aggregated basis 合计基准
>w;W & [ aggregated net chargeable income 合计应课税入息实额
0$Db @ aggregation 合并计算；合计；总和
*(.^$Iq4 aggregation of incomes of husband and wife 夫妇入息合并计算
XFAt \g aggregation of property 财产的总和
BjJ gQ`X agio 差价；贴水
j?) `VLZ 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》
<Y'YpH`l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w3UJw 《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》
_ShJ3\,K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
CPE
F,,\ 《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》
)@|Fh@| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=C2C~Xd 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"T[jQr agreement for a settlement 授产协议
69[k
?')LM agreement for assignment 转让协议
P Y<V agreement for sale 售卖协议；买卖协议
W G r\R agreement for sale and purchase 买卖协议
{NqGWkGt*b agreement for the payment of interest 支付利息协议
w:@M|O4` agreement for the repayment of money 还款协议
9f [[%80 agreement of reinsurance 再保险协议
hRcJ):Wyb Agricultural Bank of China 中国农业银行
A'R sy6 air passenger departure tax 飞机乘客离境税
}H^^v[4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^K[tO54 airport tax 机场税
+6-!o,( alcohol duty 酒精税
lhODNWi alienation 让与；让渡；转让
/k Vc7 LC alimony 生活费；赡养费
xF31%b`z: All Ordinaries Index [AOI] 所有普通股指数
'J2P3t all risks 全险；综合险
3g oJ(XI All Sales Record for Stock Market 《股票市场成交报告》
_j
tS-CnO Allied Capital Resources Limited 新联财务有限公司
aJ@qB9(ZBe all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]}c=U@D,9 allocation letter 拨款信件
. M $D allocation of fund 分配款项；预留款项
a{.n(M allocation of profit 利润分配；溢利分配
}#^F '%zf allocation warrant 拨款令
=D$r5D/xd allotment 分配；配股
)fr\ V." allotment notice 股份配售通知；配股通知
+JVfnTd allotment of shares 股份分配
@C)h;TR allowable 可获宽免；免税的
GQNiBsV allowable business loss 可扣除的营业亏损
P6'I:/V allowable expenses 可扣税的支出
X;RI7{fW%X allowance 免税额；津贴；备抵；准备金
mmK_xu~f28 allowance for debts 债项的免税额
'FXZ`+r| allowance for depreciation by wear and tear 耗损折旧免税额
B 1.@K } allowance for funeral expenses 殡殓费的免税额
Ww4G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cK@K\A E allowance for repairs and outgoings 修葺及支出方面的免税额
#< 3\}* / allowance to debtor 给债务人的津贴
K rzM] x alteration of capital 资本更改
)j*qGsOg alternate trustee 候补受托人
,Ou)F;r amalgamation 合并
@h3)! #\ N ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'm:B(N@+ ambit of charges 征税范围；收费范围
|sAg@kM amended valuation 经修订的估值
!d_A? q'hN American Commodities Exchange 美国商品交易所
P dnK@a American Express Bank Limited 美国运通银行
8~>3&jX American Stock Exchange 美国证券交易所
e /Y+S;a amortization 摊销
x{5*%}lX8 amount due from banks 存放银行同业的款项
i i
Y[ amount due from banks abroad 存放海外银行同业的款项
k]sT'} [n amount due from holding companies 控股公司欠款
$sJfxh
r amount due from local banks 存放本港银行同业的款项
?K# $81;[ amount due to banks 银行同业的存款
w5\)di amount due to banks abroad 海外银行同业的存款
\}W.RQ ^3 amount due to holding companies 控股公司存款
2uEu, Y C amount due to local banks 本港银行同业的存款
N*W.V,6yH amount due to outport banks 外埠银行同业的存款
#1k,t amount for note issue 发行纸币的款额
c5pG?jr+d amount of bond 担保契据的款额
w:v:znQrW amount of consideration 代价款额
.ji%%f amount of contribution 供款数额
j=4>In?x amount of indebtedness 负债款额
,Fiiw amount of principal of the loan 贷款本金额
"(GeW286k amount of rates chargeable 应征差饷数额
w ?aLWySYT amount of share capital 股本额
(H^o8J
amount of sums assured 承保款额
LPF?\mf ^4 amount of variation 变动幅度
y0]O 6.{ amount of vote 拨款数额
sqRu qUj+ amount payable 应付款额
G= e[TR)i amount receivable 应收款额
HS9U.G > Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1uMdgrJR R analysis 分析
{lJp cS ancillary risk 附属风险
} d6^ annual account 周年帐目；周年帐目报表；年度决算；年结
471}'3 annual accounting date 年结日期
X.qKG0i annual allowance 每年免税额；年积金；年度津贴；年津
p10->BBg annual balance 年度余额
WkE;t C* annual disposable income 每年可动用收入
l:HuG! annual estimates 周年预算
e +U o-CO annual fee 年费
jT',+ annual general meeting 周年大会
xH uyfQLk annual growth rate 年增率；每年增长率
ipG+qj/= annual long-term supplement 长期个案每年补助金
)&K%Me annual pensionable emolument 可供计算退休金的年薪
g> f394j annual report 年报
$-73}[UA 4 Annual Report on the Consumer Price Index 《消费物价指数年报》
`PfC:L annual return 周年报表；周年申报表；每年报税表格
]vMft? Annual Return Rules 《周年报表规则》
F_`Gs8- VH annual review of consumer prices 每年消费物价回顾
iDr0_y*t annual roll-forward basis 逐年延展方式
`N+ P , annual salary 年薪
;C'*Ui annual statement 年度报表；年度决算表
+,,~ <Vm 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
bql6Z1l annuitant 年金受益人
{;r5]wimb annuity 年金
d|3[MnU[a annuity contract 年金合约
F2=97 =R annuity on human life 人寿年金
cxV3Vrx@A antecedent debt 先前的债项
gO%3~f!vY# ante-dated cheque 倒填日期支票
l"/O s_4O anticipated expenditure 预期开支
E:AXnnGKO anticipated net profit 预期纯利
-L@=j anticipated revenue 预期收入
I]58;|J anti-inflation measure 反通货膨胀措施
i fUgj8i_ anti-inflationary stance 反通货膨胀立场
gC_U7a w apparent deficit 表面赤字
LJ?7W,? apparent financial solvency 表面偿债能力
I6+5 mv\ apparent partner 表面合伙人
"\
md application for personal assessment 个人入息课税申请书
,
{^g}d8 application of fund 资金应用
%|Vq"MW,I application to release as liquidator and to destruct the books of accounts and documents
1ARI Z;H 申请免除清盘人职务及毁灭帐簿与文件
utv.uwfat appointed actuary 委任精算师
%- D2I appointed auditor 委任核数师；委任审计师
eo !{rs@f appointed trustee 委任的受托人
umk[\}Ip+P appointer 委任人
A]1](VQ)4 apportioned pro rata 按比例分摊
,b{4 GU$3 apportionment 分配；分摊
udMq>s; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~ p &sd) apportionment formula 分摊方程式
uP.3(n[& apportionment of estate duty 遗产税的分摊
e8Jd*AKjb appraisal 估价；评估
I~,*Rgv/Z appreciable growth 可观增长
=x> KA*O1 appreciable impact 显着影响
ET4YoH> appreciable increase 可观增长
3~ylBJJ appreciation 增值；升值
occ}|u appreciation against other currencies 相对其他货币升值
Pg7/g=Va appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_F3 :j9^ appreciation tax 增值税
G 9;WO * appropriation 拨款；拨用；拨付
kN )P-![ appropriation account 拨款帐目
B^Vb=* QRo Appropriation Bill 拨款法案
y7JJ[:~~ appropriation-in-aid system 补助拨款办法
SyI#Q[f'_ approved assets 核准资产
\O56!,k approved basket stock 认可一篮子证券
B 4%W ,F:@ approved budget 核准预算
/1YqDK0 approved charitable donation 认可慈善捐款
W>. qGK|l approved charitable institution 认可慈善机构
UWz<~Vy approved currency 核准货币；认可货币
F{v+z8nW approved estimates 核准预算
NeYj[Q~xy approved estimates of expenditure 核准开支预算
8WMC ~ approved overseas insurer 核准海外保险人
) 9s[-W,e approved overseas trust company 核准海外信托公司
&}<IR\ci approved pooled investment fund 核准汇集投资基金
5 Jd,]~KAP approved provident fund scheme 认可公积金计划
yo5|~"yZY approved provision 核准拨款
t 2> Vj>U approved redeemable share 核准可赎回股份
se&:Y&vrc~ approved regional stock 认可地区性证券
RaR$lcG+iY approved retirement scheme 认可退休金计划
(c;$^xZK approved subordinated loan 核准附属贷款
; tO (,^ arbitrage 套戥；套汇；套利
IsI\T8yfc arbitrageur 套戥者；套汇者
xGjEEBL arbitrary amount 临时款项
ne%ckW?ks arrangement 措施；安排；协定
Gmc0yRN arrears 欠款
/J^yOR 9 arrears of pay 欠付薪酬
~e|~c<!z8@ arrears of revenue 逾期未收税款；逾期未收的帐项
|# k1a:
articles of association 组织章程；组织细则；组织章程细则
>354O6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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4 ascertainment of profit 确定利润
Hc71 .rqS "Asia Clear" “亚洲结算系统”
krgs mDi7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_15r!RZ:1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:2La, Asian Development Fund [ADF] 亚洲发展基金
I_Q '+d Asian dollar bond 亚洲美元债券
rQU;?[y Asian dollar market 亚洲美元市场
WlU5`NJl]2 Asian dollar rate 亚洲美元利率
mAz':R [ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@#nB]qV:e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
h/d&P asked price 沽盘；喊价；索价；卖方报价
uCx\Bt"VI assessable income 应评税入息
IYd)Vv3'j assessable loss 应评税亏损
fN@2 B assessable profit 应评税利润
ydw')Em assessable value 应评税值
{$b] K-B assessed profit 估定利润
e(sQgtM6 assessed value 经评估价值
oE}1D? 3Sp assessment 评税；评定；估价；评税单
E}UlQq assessment number 评税编号；估价编号
H 13|bM< assessment of additional tax 补加税评税
QHOem=B assessment of performance 业绩评估；实绩评价
C;_10Rb2ut Assessor 评税主任
-rUn4a asset price bubbles 资产价格泡沫
7tJPjp4l asset-backed securities 具资产保证的证券
^J?I-LG assets accretion 资产增值
bUt?VR}P( assets and liabilities 资产与负债
DJhi>!xJ assets betterment statement 资产递增表；资产改进表
&q>=6sQvf assets lending 实物放款；有抵押贷款
\59+JLmP4 assets of the company passing on the death 死者去世时转移的公司资产
uk16 assets pledged as security for liabilities 用作负债抵押的资产
W,:*` assets portfolio 资产投资组合
Ao2t=vg assets price 资产价格
D3$}S{Yw1 assets quality 资产质素
El ,p }Bi. assets realization 资产变现
M(xd:Fa? assets refinancing arrangement 资产再集资安排
;a2TONW assets securitization 资产证券化
t\X5B ]EZ assets situated outside Hong Kong 在香港以外地方的资产
U]O 7RH assets stripping 削减资产；拆卖资产
U\P ;,o assets value 资产值
Z':}ZXy] assignee 承让人
-
3kg,=HU; assignment 转让；转让书；转让契
4Y[tx]< assignment of interest 权益转让
!h4L_D0 assignment of letters patent and trade mark 专利证书及商标转让
#7GbG\ assignment of property 物业转让；物业转让书
| ,| b~> assignment right 转让权
3DbS\jja assignor 转让人
S
7RB` I5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
,*Jm\u Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1 %K^( J; associate member 附属会员
j"hfsA<_I associated body corporate 相联法人团体
!q mnMY$ associated company 相联公司；联属公司
ki48]#p associated corporation 相联法团
F.zn:y X5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
H1]G<N3 公认会计师公会〔英国〕
&Nl : Association of Futures Exchange Brokers 香港期货经纪协会
(bY#!16C: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
N^H~VG&D( assumption of control 接管
ew N!7 assurance 担保；保险；转易；转易书
zQ& `|kS assurance of interest 权益的转易
\:, dWL u at 19XX price 按一九ＸＸ年价格计算
Cwl#(; @ at a discount 按赔价计算；按贴水价格计算；打折扣
0& 54xP at a premium 按溢价计算；按升水价格计算
`L /\F, at call 通知付款；按通知
X H,1\J-S at constant market price 按固定市价计算
L NPwb1) at constant price 按固定价格计算
u?r=;:N|y at cost 按成本计算
N;Wm{~Zhb at current market price 按当时市价计算；按现时市价计算
8wMu^3r at current price 按当时价格计算；按现时价格计算
& N.D!7X at factor cost 按要素成本计算；按生产要素成本计算
u6j\@U6 I at money-of-the-day price 按付款当日价格计算
q3<Pb,Z at or better 按指定或较佳价位〔买卖指令〕
A@^Y2:pY at par 按面值计算；平价
d#'aT mu! at sight 见票即付
-A WL :< at the close 按收市盘
i{vM NI{ at the opening 按开市盘
gmd-$%" attestation 见证；见证条款
fO|oV0Rw at-the-money option 平价期权
)5Mf, attorney 受权人；受托代表人
[9Q}e;T attornment 新拥有人承认书
v2][gn+58 attributable profit 可归属利润
WW\t<O;z attributable share value 可归属股份价值
S3l$\X;6X Auckland Stock Exchange 奥克兰证券交易所
}&M$ auction 拍卖
+zn&DG0\X auctioneer 拍卖商
U= QfIn B audit 审计；核数
Z:j6AF3; Audit Commission 审计署
b= ( ?\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
QpbyC_:;$4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
c0h:Vqk- audit review 帐目审查
dz3chy,3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9Kf# jZ audited account 审计帐目；经审计的帐目
{]ie|>'=C audited annual account 经审计的周年帐目
J=Q?_$ xb} audited balance sheet 经审计的资产负债表
J0K25w auditor 核数师；核数主任；审计师
v0v%+F#>@ auditor's certificate 核数师证明书；审计师证明书
qn=~4rg]R auditor's report 核数师报告；审计师报告
I *hCIy#; Aussie bond 澳元债券
+X#JCLD austerity budget 紧缩预算
Kw_> X&GcJ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$ ReoIU^< Australia All Ordinaries Index 澳洲所有普通股票指数
tn>z%6;&Z Australian Dollar [AUD] 澳元
V 3?x_p p Australian Options Market 澳大利亚期权市场
L Vt{ ` Australian Securities Commission 澳洲证券事务监察委员会
v 9\2/B Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h ' # C$i Australian Stock Exchange 澳大利亚证券交易所
FyY<Vx'yQ Austrian Schilling [ATS] 奥地利先令
M`{~AIqd( authentication 认证；鉴证
%an"cQ
] authority to purchase 委托购买证；委购书
&Cv0oi&B authorization 认可；核准；授权；授权书
) b Rj'* authorization by direction 指示授权
)4u6 {-|A authorization by instruction 指令授权
AT$eTZ]M authorization by warrant 令状授权
Cp {
j+Ia authorization of unit trust 单位信托的认可
Ky(=O1Ufu authorized agent 指定代理人
i xJ% w nz authorized capital 法定资本
':Avh|q3N authorized clerk 出市员
`q":i>FP2 authorized dealer 认可交易商
NWx.l8G authorized financial institution 认可财务机构
y{{7)G authorized fund 认可基金
Tp-<!^o4 authorized fund house 获授权的基金公司；认可基金公司
KPW2e2{4@ authorized institution 认可机构
:70n% 3a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bUJ5j kZ) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5^:N]Mp" authorized insurer 获授权保险人；获认可承保人
fZ8at authorized investment 特准投资项目
^6c=[N$aW authorized person 获授权人
Pi7IBz authorized representative 获授权代表
bvpP/LeY authorized share capital 法定股本
(x"TM) ,Q automated quotation system 自动报价系统
`*Ar6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5 ctH=t0 自动交易系统〔香港期货交易所有限公司〕
YI0ub B automatic adjustment mechanism 自动调整机制
3"9'MDKH automatic adjustment system 自动调整系统
GP|G[ Automatic Clearing House 自动票据交换所
ur*@TIvD automatic exchange rates accumulation system 自动化汇率累集系统
(`nn \) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3JnBKh\n automatic teller machine [ATM] 自动柜员机
Dj 0`#~ autopay 自动转帐
%#g 9d available assets 可用资产
t>]wWYy available fiscal reserve 现存财政储备
B-EVo&. available profit 可用利润
kWkAfzf4a Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
YTWlR]Tr6? average 平均；平均数；海损
~x}/>-d average basic salary 平均基本薪金
^ #:F8D average consumer expenditure 平均消费开支；一般消费开支
SY: gr average cost 平均成本
YS 7R8 | average cost of land production 增辟土地平均成本
IG}`~% Z average daily turnover 平均每日成交额
iobL6SUZ average daily wage rate 平均每日工资率
5 *w
a average expenditure pattern 平均开支模式
'8 O(J7J average growth rate 平均增长率
yDk|ad| average net fixed assets 固定资产平均净值
^##tk average of relatives 相对价格平均数
lL6 bIjf average price 平均价格
u >e4;f`F average propensity to consume 平均消费倾向；一般消费倾向
1#o><
? average propensity to save 平均储蓄倾向；一般储蓄倾向
7soiy
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9t ` average revenue 平均收入；平均收益
Xn<~ln average stock 平均库存；平均存货
?$:;hGO.<~ average yearly rent 平均年租
7F=Xn@ _ avoidance of double taxation 避免双重课税
EKwA1,Xz avoidance of tax 避税
