A:
*;ehSg9 A share Ａ股；甲类股份
|lDxk[ abatement of tax 减税；减扣免税额
@5RbMf{ ABN AMRO Bank N.V. 荷兰银行
)tvP| above-the-line expenditure 线上项目支出；经常预算支出
Wg5<@=x!G above-the-line receipt 线上项目收入；经常预算收入
{<}9r6k ;f ABSA Asia Limited 南非联合亚洲有限公司
#Vy8<Vy&w absolute change 绝对数值变更
omP\qO c absolute expenditure 实际开支
@ 1w[~QlV absolute guideline figure 绝对准则数字
XJZ\ ss absolute interest 绝对权益
?td`*n~, absolute order of discharge 绝对破产解除令
Vb @lK~ absolute profit margin 绝对利润幅度
G-6k[-@-v absolute value 实值；绝对值
1G'D' absolutely vested interest 绝对既得权益
G+~ f absorbed cost 已吸收成本；已分摊成本
tFEY8ut{ absorption 吸收；分摊；合并
OH
>#f6`[ absorption rate 吸收率；摊配率；分摊率
A:$4cacu9 ACB Finance Limited 亚洲商业财务有限公司
V|{\8& 2 acceptable form of reciprocity 合理的互惠条件
w!%"b03q acceptable rate 适当利率；适当汇率
4j1$1C{ acceptance agreement 承兑协议
Wa5B;X~ acceptance for honour 参加承兑
\: BixBU7 acceptor 承兑人；接受人；受票人
\; vo BU acceptor for honour 参加承兑人
eae `#>XP accident insurance 意外保险
$xU)t&Df Accident Insurance Association of Hong Kong 香港意外保险公会
B7QRG0 accident insurance scheme 意外保险计划
{Mp x33 accident year basis 意外年度基准
~dB x< accommodation 通融；贷款
h`n)
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JT p+&NS accommodation party 汇票代发人
0f5c#/7C9 account balance 帐户余额；帐户结余
%y{'p: account book 帐簿
Q 2> o+G account collected in advance 预收款项
Nov)'2g7G account current book 往来帐簿
*t{^P*pc account of after-acquired property 事后取得的财产报告
5O%?J-Hp account of defaulter 拖欠帐目
#b
eLo J account payable 应付帐款
29HyeLB@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
F~$ay@g account receivable 应收帐款
[.Rdq]w6 account receivable report 应收帐款报表
gy`WBg(7x account statement 结单；帐单；会计财务报表
|yinV fZ0C account title 帐户名称；会计科目
j.ZXLe~ accountant's report 会计师报告
/ q| o Accountant's Report Rules 会计师报告规则
*B)J(^M!q accounting and auditing procedure 会计与审计程序；会计与核数程序
$'x#rW>v Accounting Arrangements 《会计安排》
Fhrj$ accounting basis 会计基础
&J\<"3 accounting by Official Receiver 破产管理署署长呈交的帐目
FeT|
Fh:L Accounting Circular 《会计通告》
i+Lqj accounting class 会计类别
`m` Y3I accounting date 记帐日期；会计结算日期
% M*2 j%6 accounting for money 款项核算
RsW4 '5 Accounting Officer 会计主任
Y 8n*o3jM accounting period 会计报告期；会计期
9i46u 20 accounting policy 会计政策；会计方针
@~QI3) =s accounting practice 会计惯例
?j;,:n accounting principle 会计准则
~f:"Q(f+ accounting record 会计记录
MW2{w<-]7 accounting report 会计报告
`F$lO2 #k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
BR-4L2[ Accounting Society of China 中国会计学会
iv
~<me0 F accounting statement 会计报表
7O-fc1OTv accounting system 会计制度；会计系统
P~*'/!@ accounting transaction 会计事项；帐务交易
FL {$9o\@ accounting treatment 会计处理
?J@P0(M# accounting year 会计年度
3UX6 Y]E3 accretion 增值；添加
FN/siw(?3 accrual 应计项目；应累算数目
C jGQ accrual basis 应计制；权责发生制
r4M;] accrual basis accounting 应计制会计；权责发生制会计
.*X=JFx l accrue 应累算；应计
U1W8f|u accrued benefit 应累算利益
{G+iobQdd accrued charges 应计费用
/5Sd?pW; accrued cumulative preference share dividend 应累算的累积优先股股息
VfFbZds8f accrued expenses 应累算费用
$H`{wJ?2( accrued interest payable 应付利息；应计未付利息
aH dQi,=z accrued interest receivable 应收利息；应计未收利息
v?YxF} accrued right 累算权益
|=:<[FU accruing profit 应累算的利润
9&b J] accumulated fiscal reserve 累积财政储备
C~IE_E&Q` accumulated profit 累积利润；滚存溢利
NM"5.
accumulated reserve 累积储备
s6QD^[ accumulation of surplus income 累积收益盈余
P*]hXm85[K acquired assets 既得资产
A">R-1R acquisition 收购；购置；取得
ffMk.SqI acquisition cost 购置成本
F/cA tT.M? acquisition expenses 购置费用
-wr_x<7 acquisition of 100% interest 收购全部股权
g`w46X acquisition of control 取得控制权
iwy;9x acquisition of fixed assets 购置固定资产
B- D&1gO acquisition of shell “买壳”
Oye6IT " acquisition price 收购价
$)eS Gslz act of God 天灾
@*roW{?! acting partner 执事合伙人
-\ 7_^8 am active market 买卖活跃的市场；交投畅旺的市场；旺市
1ozb
tn active partner 积极参与的合伙人
#5=W[+4eN active trading 交投活跃
Q- 7L,2TL actual circulation 实际流通
i<(~J4} b actual cost 实际成本
NwVhJd o actual expenditure 实际开支；实际支出
]=p^ 32 actual income 实际入息；实际收入；实际收益
BV6B:=E0 actual market 现货市场
$*:g~#bh actual price 现货价；实际价格
- ykD/ actual profit 实际利润
* ,zrg%8 actual quotation 实盘；实际价位；实际报价
e{H( actual year basis 按实际年度计算
RT(ejkLZm actuals 实货
Vg(M ^2L actuarial investigation 精算调查
Iw^Q>MrT actuarial principle 精算原则
k=cDPu - actuarial report 精算师报告
pqTaN=R8 Actuarial Society of Hong Kong 香港精算学会
h\2iArw8 actuarial valuation 精算师估值
F'-XAI
<3 actuary 精算师
+sV~#%% ad referendum agreement 暂定协议；有待覆核的协定
lD{*Z spz ad valorem duty 从价税；按值征税
f40OVT@g ad valorem duty system 从价税制
gquvVj1oT ad valorem fee 从价费
1xr2x; ad valorem tariff 从价关税
(I#mo2 additional allowance 额外免税额
EywBT additional amount for unexpired risk 未过期风险的额外款额
G)q;)n;*= additional assessable profit 补加应评税利润
ia (&$a8X additional assessment 补加评税
:cf# Tpq" additional commitment 额外承担
r@}8TE*|P additional commitment vote 额外承担拨款
FU(2,Vl additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Bg ] % additional dependent parent allowance 供养父母额外免税额
Yly k/ additional provision 额外拨款
gZ iwXb additional stamp duty 附加印花税
X:lStO#5 additional tax 补加税罚款；补加税款
RL )~J4Y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8rjD1< adjudged bankrupt 被裁定破产
tyWDa$u,u adjudicated bankrupt 裁定破产人
d0i| ^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
lwz\" 8 adjudication of bankruptcy 裁定破产；宣告破产
a;v4R[lQ adjudication of insolvency 裁定无力偿还债务
F+ 7*SImv6 adjusted actual 经调整的实数；调整后的实数
$fB j}\o adjusted current assets 经调整的流动资产；调整后的流动资产
h?H|)a<^9 adjusted figure 经调整的数字；调整后的数额
$wn0oIuW adjusted liabilities 经调整的负债；调整后的负债
[k0/ZfFwV adjusted loss 经调整的亏损；调整后的亏损
vvu $8n 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
tLxeq?Oo] adjusted profit 经调整的利润；调整后的利润
Wffz&pR8
adjusted surplus 经调整的盈余额；调整后的盈余额
&E1m{gB( adjusted value 经调整的价值；调整后的价值
Qm=iCZ|E^! adjustment 调整；修订；理算〔保险〕
xI.0m adjustment centre 调剂中心
/\;m/cwrl" adjustment lag 调整过程的时间差距；调整时差
MMUlA $*t adjustment mechanism 调整机制
l|{[vZpT adjustment of loss 亏损调整
B[ q"o I` adjustment process 调整过程；调整程序
@qYT/V*/ adjustment range 调整幅度
1*|/N}g) administered exchange rate 受管制汇率
+,]VXH<y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<s7cCpUF P administration expenses 行政费用
[9B1 %W administration fee 手续费；行政费
0OQ*V~>f administration in bankruptcy 破产管理
`/?'^A%Ik administration order 遗产管理令
=6+99<G|%M administrator 管理人；遗产管理人
+xgP&nw[- administrator of the estate 遗产管理人
3Fxr= admission of debt 债项承认书
a4gX@&it_k admission of proof 接纳债权证明
AW E ab advance 放贷款项；垫付款项；预支款项；预付款项
awI{%u_(nA advance account 暂支帐目；预付款帐户
CUHT5J*sY advance compensation 预付补偿金
bdY:-8!3 advance from shareholder 股东垫款
(,tu7u{ advance pending reimbursement 预支以待日后付还
V#5$J Xp advanced economy 先进经济体系
ky-nP8 L} advancement 预付；预付财产
*G7cF advances warrant 垫款令
P -nhG advancing 贷出
0\vG
< adverse balance 逆差
QxN1N^a0 adverse exchange 逆汇
qE|syA9 advertisement addressed to shareholders 在报章刊登的致股东通告
&r~s3S{pQ advice for collection 托收通知书
QQ_7Q^ advice of drawing 提款通知书；汇票通知书
2P)O
0j\/ advice of payment 付款通知
1q@R04 i Advisory Committee [Securities and Futures Commission]
4P"bOt5izR 谘询委员会〔证券及期货事务监察委员会〕
kN78j Advisory Committee on Diversification 经济多元化谘询委员会
I{r*Y9 affidavit 誓章；遗产申报誓章
"*.N 'J\ affidavit of no receipt 述明无收款的誓章
}r! +wp affiliate 联号；联营公司；附属公司
t=xEUOQAn affiliated company 附属公司；联号；联营公司
qTN%9!0@9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n >R(e> affordability 负担能力
,lStT+ A African Development Bank [AfDB] 非洲开发银行
,i??}Wm5G after-acquired property 事后取得的财产
U4^c{KWS after-hours dealing 市后交易
tXH;4K@ after-tax profit 税后盈利；税后利润；税后溢利
lixM 0 agency agreement 代理协议
pf107S agency expenses 代理机构的开支
]@b9m agency fee 代理费
-B9e&J
{K Agency Law 《代理法》
c{_JPy agent 代理人；承销人
%Zbm%YaW5 agent of company 公司代理人
/PeT4hW} agent's fee 代理人费；经纪费
biU_ImJ>0 aggregate 总计；总数；总体数字
|Tc4a4 jS aggregate amount 总款额；总额
zL9~gJ aggregate assets and liabilities 总体资产与负债
$+_1F` aggregate at constant price 按固定价格计算的总体数字
=>B"j`oR aggregate demand 总需求
w$AR aggregate gross position 总持仓量
Eu: /U*j aggregate limit 总限额
mO]>] aggregate of salaries tax 合计薪俸税
ZJQFn aggregate performance 总体表现；总体业绩
]K*R[ aggregate supply 总体供应
gwQMy$ aggregate surplus 总盈余
iB"ji4[z aggregate total 整体总额
)\ceanS aggregate value 总值；合计价值
7=9>yba)^ aggregated basis 合计基准
Su"Z3gm5Kw aggregated net chargeable income 合计应课税入息实额
9Dgs
A`{$ aggregation 合并计算；合计；总和
"C\yM{JZ aggregation of incomes of husband and wife 夫妇入息合并计算
K%+4M #jj5 aggregation of property 财产的总和
W dD889\ agio 差价；贴水
oKCy,Ot< 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》
/\b*
oPWJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*jbPy?%oY 《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》
9\< q =p~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
N`,\1hHMT 《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》
3
dJ362 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!cYID \}S, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X,_K
)f agreement for a settlement 授产协议
0bM_EC agreement for assignment 转让协议
c6#E gN,X agreement for sale 售卖协议；买卖协议
-` ViuDX= agreement for sale and purchase 买卖协议
=g ! Pw] agreement for the payment of interest 支付利息协议
{yWL|:#K agreement for the repayment of money 还款协议
VOM@x% 6#c agreement of reinsurance 再保险协议
MiIxj%,( Agricultural Bank of China 中国农业银行
Ycspdl+(S$ air passenger departure tax 飞机乘客离境税
v N\[2r%S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V%PQlc. X airport tax 机场税
`Ucj_6&Tqs alcohol duty 酒精税
D@gC(&U/6 alienation 让与；让渡；转让
~M-L+XZl( alimony 生活费；赡养费
cI @qt>& All Ordinaries Index [AOI] 所有普通股指数
VGD~) z57 all risks 全险；综合险
*oz#YGN m All Sales Record for Stock Market 《股票市场成交报告》
2#R$-* ;# Allied Capital Resources Limited 新联财务有限公司
Z>bNU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_!qD/ [/ allocation letter 拨款信件
|
U"fhG=g allocation of fund 分配款项；预留款项
EI6kBRMo allocation of profit 利润分配；溢利分配
J ( d[05x0 allocation warrant 拨款令
Ih|4ISI allotment 分配；配股
[)s4:V allotment notice 股份配售通知；配股通知
&RA RK8 ^ allotment of shares 股份分配
xS tsw5d allowable 可获宽免；免税的
6h)_{|
L ) allowable business loss 可扣除的营业亏损
T?m@`"L, allowable expenses 可扣税的支出
qz]qG=wmL allowance 免税额；津贴；备抵；准备金
X+N5iT allowance for debts 债项的免税额
P>iZ gv allowance for depreciation by wear and tear 耗损折旧免税额
' QG`^@Z allowance for funeral expenses 殡殓费的免税额
5~?6]=hl allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$j\>T@ allowance for repairs and outgoings 修葺及支出方面的免税额
UtTlJb{-j allowance to debtor 给债务人的津贴
CU\gx*=E alteration of capital 资本更改
# euG$( alternate trustee 候补受托人
`x/i1^/_@ amalgamation 合并
x>Q% hl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
' Xj ^cX ambit of charges 征税范围；收费范围
[;Lgb gt3f amended valuation 经修订的估值
V&:x+swt American Commodities Exchange 美国商品交易所
/qy6YF8;y American Express Bank Limited 美国运通银行
m\ XsU?SuX American Stock Exchange 美国证券交易所
!>> A@3 amortization 摊销
%K|f,w =m amount due from banks 存放银行同业的款项
M' z.d amount due from banks abroad 存放海外银行同业的款项
L<@* 6QH amount due from holding companies 控股公司欠款
5)'Y\~2 amount due from local banks 存放本港银行同业的款项
ajk}&`Wj" amount due to banks 银行同业的存款
B2Y.1mXq amount due to banks abroad 海外银行同业的存款
O[t?*m1/ amount due to holding companies 控股公司存款
Gk I '. amount due to local banks 本港银行同业的存款
XdCP!iq*8 amount due to outport banks 外埠银行同业的存款
E#:!&{O amount for note issue 发行纸币的款额
b.RU%Y#>\ amount of bond 担保契据的款额
/Tm+&Jd amount of consideration 代价款额
2A~o)7JaZ amount of contribution 供款数额
\]f+{d- & amount of indebtedness 负债款额
6_KvS amount of principal of the loan 贷款本金额
{:!>Y1w> amount of rates chargeable 应征差饷数额
gR# k' amount of share capital 股本额
l 1k&@1" amount of sums assured 承保款额
tUx H 6IS amount of variation 变动幅度
9gw;MFP)D amount of vote 拨款数额
/Q(bo Y{ amount payable 应付款额
V s l,u amount receivable 应收款额
uc@4 fn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EG t
50 analysis 分析
b` D]L/}pr ancillary risk 附属风险
(Q=o 9o:b annual account 周年帐目；周年帐目报表；年度决算；年结
SkmTW@v annual accounting date 年结日期
CYy=f - annual allowance 每年免税额；年积金；年度津贴；年津
XJeWhk3R9 annual balance 年度余额
ptT-{vG annual disposable income 每年可动用收入
02t({>` annual estimates 周年预算
4;Ucas6 annual fee 年费
E|c(#P{ annual general meeting 周年大会
1k4\zVgi annual growth rate 年增率；每年增长率
/ i>n1>~yn annual long-term supplement 长期个案每年补助金
]- X6Cl annual pensionable emolument 可供计算退休金的年薪
'[liZCg annual report 年报
J^ jd@E Annual Report on the Consumer Price Index 《消费物价指数年报》
&"K_R(kN annual return 周年报表；周年申报表；每年报税表格
:VP4: J^ Annual Return Rules 《周年报表规则》
#;ObugY , annual review of consumer prices 每年消费物价回顾
{f-O~P<Z4 annual roll-forward basis 逐年延展方式
mA$y$73=T annual salary 年薪
r+C4<-dT annual statement 年度报表；年度决算表
z8t;jw Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Fnak:R0 annuitant 年金受益人
pZ|{p{_j annuity 年金
o{#aF=`{ annuity contract 年金合约
xtP:Q9!N annuity on human life 人寿年金
zw15r" R antecedent debt 先前的债项
' 4i8&p`/ ante-dated cheque 倒填日期支票
Cwls e- anticipated expenditure 预期开支
uOzoE_i anticipated net profit 预期纯利
G 8+&fn6 anticipated revenue 预期收入
G3^<l0?S anti-inflation measure 反通货膨胀措施
>eG<N@13p anti-inflationary stance 反通货膨胀立场
v2rO>NY4 apparent deficit 表面赤字
p2 1 | apparent financial solvency 表面偿债能力
<{k{ Coy apparent partner 表面合伙人
3f^Pr application for personal assessment 个人入息课税申请书
Vu.=,G application of fund 资金应用
vq(#Ih2 application to release as liquidator and to destruct the books of accounts and documents
L#K`F8Wi= 申请免除清盘人职务及毁灭帐簿与文件
<">epbV6 appointed actuary 委任精算师
XjL 3Ar* appointed auditor 委任核数师；委任审计师
M;y*`<x appointed trustee 委任的受托人
1 qNO$M appointer 委任人
N gF7$@S apportioned pro rata 按比例分摊
pt.V^a apportionment 分配；分摊
[nig^8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?} 8r h% apportionment formula 分摊方程式
9.\SeJ8c apportionment of estate duty 遗产税的分摊
VrPsy) J68 appraisal 估价；评估
p*0[:/4 appreciable growth 可观增长
_ *e_? ]G- appreciable impact 显着影响
r c[~S appreciable increase 可观增长
9qCE{ [( appreciation 增值；升值
kqih`E9P7B appreciation against other currencies 相对其他货币升值
Skci;4T( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1}la )lC appreciation tax 增值税
k^;n$r"i5 appropriation 拨款；拨用；拨付
qA)YYg/G appropriation account 拨款帐目
s$pXn&: Appropriation Bill 拨款法案
8&8! (\xv appropriation-in-aid system 补助拨款办法
<9X@\uvU.< approved assets 核准资产
!@Qk=Xkg approved basket stock 认可一篮子证券
^wBlQmW7J approved budget 核准预算
M]6+s`?r approved charitable donation 认可慈善捐款
\7 8^ O approved charitable institution 认可慈善机构
n?cC]k;P~ approved currency 核准货币；认可货币
082iE G approved estimates 核准预算
dV B#Np approved estimates of expenditure 核准开支预算
*KDTBd approved overseas insurer 核准海外保险人
[pTdeg;QE approved overseas trust company 核准海外信托公司
-W^{)%4g approved pooled investment fund 核准汇集投资基金
$]_SPu approved provident fund scheme 认可公积金计划
rwXpB<@l@ approved provision 核准拨款
'k\j[fk/K approved redeemable share 核准可赎回股份
?&wrz approved regional stock 认可地区性证券
R&(OWF;~, approved retirement scheme 认可退休金计划
Wcq R; Nm approved subordinated loan 核准附属贷款
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p4oiE arbitrage 套戥；套汇；套利
KJQ8Yhq arbitrageur 套戥者；套汇者
&Iy5@8 arbitrary amount 临时款项
Jfr'OD2$ % arrangement 措施；安排；协定
WT,I~'r=S arrears 欠款
bT 42G [x arrears of pay 欠付薪酬
n',X,P0 arrears of revenue 逾期未收税款；逾期未收的帐项
! 1I# L!9 articles of association 组织章程；组织细则；组织章程细则
) M0(vog Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q /?`); ascertainment of profit 确定利润
&v .S_Ym "Asia Clear" “亚洲结算系统”
C5 I LVQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1z7+:~;l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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3 4Ng Asian Development Fund [ADF] 亚洲发展基金
*:T wO=) Asian dollar bond 亚洲美元债券
4!{lySW Asian dollar market 亚洲美元市场
;iX~3[] Asian dollar rate 亚洲美元利率
r2\%/9uO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r]cq|Nv8: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
hOk9 y= asked price 沽盘；喊价；索价；卖方报价
Rw0|q assessable income 应评税入息
<J+Oh\8tad assessable loss 应评税亏损
rd0Fd+t/ assessable profit 应评税利润
vVo'f|fW assessable value 应评税值
3?V' O6 assessed profit 估定利润
G@ ot^n3 assessed value 经评估价值
JR]elRR assessment 评税；评定；估价；评税单
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MxShUU assessment number 评税编号；估价编号
&j:prc[W assessment of additional tax 补加税评税
'e]>l RZ assessment of performance 业绩评估；实绩评价
n~ yHt/T Assessor 评税主任
>gzM-d asset price bubbles 资产价格泡沫
[ ?7QmZK asset-backed securities 具资产保证的证券
:1 qLRr assets accretion 资产增值
K!CVS7 assets and liabilities 资产与负债
5B:"$vC{= assets betterment statement 资产递增表；资产改进表
QEqYqAGzu| assets lending 实物放款；有抵押贷款
Mu` _^gG assets of the company passing on the death 死者去世时转移的公司资产
TM6wjHFm assets pledged as security for liabilities 用作负债抵押的资产
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J'+ assets portfolio 资产投资组合
p3 5)K5V assets price 资产价格
_@>*]g assets quality 资产质素
j}.gK6Yq* assets realization 资产变现
Uzvd*>mv assets refinancing arrangement 资产再集资安排
el5Pe{j ' assets securitization 资产证券化
^V; r assets situated outside Hong Kong 在香港以外地方的资产
%! Eh9C* assets stripping 削减资产；拆卖资产
d)uuA;n assets value 资产值
ZVH 9je assignee 承让人
)x\%*ewY assignment 转让；转让书；转让契
Xk|a%%O*H assignment of interest 权益转让
i/_rz.c~3 assignment of letters patent and trade mark 专利证书及商标转让
f91]0B `C assignment of property 物业转让；物业转让书
>mA]2gV<a assignment right 转让权
Y<W9L F assignor 转让人
Bv~^keuj3t associate 有联系的人；有关连人士；相联者；合伙人；联系人
,X_3#!y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Te}gmt+#% associate member 附属会员
16Ka>=G associated body corporate 相联法人团体
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associated company 相联公司；联属公司
JzN "o' associated corporation 相联法团
.?NfV %vv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vT{(7m!Ra 公认会计师公会〔英国〕
7#"NKxb Association of Futures Exchange Brokers 香港期货经纪协会
r&R~a9+) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cu}(\a association of underwriters 承保人组织
UUWRC1EtI assumption of control 接管
>b\|%=(x!* assurance 担保；保险；转易；转易书
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E!}'cxb^ at 19XX price 按一九ＸＸ年价格计算
g0biw? at a discount 按赔价计算；按贴水价格计算；打折扣
fsOlg9 at a premium 按溢价计算；按升水价格计算
PtuRXx at call 通知付款；按通知
BDfMFH[1 at constant market price 按固定市价计算
X_X7fRC0 at constant price 按固定价格计算
gHp4q!SJ7 at cost 按成本计算
yx?oxD Jg at current market price 按当时市价计算；按现时市价计算
tBzE(vW at current price 按当时价格计算；按现时价格计算
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#$ W at factor cost 按要素成本计算；按生产要素成本计算
1d49&-N at money-of-the-day price 按付款当日价格计算
<FkaH8,7 at or better 按指定或较佳价位〔买卖指令〕
n5 ~D xk at par 按面值计算；平价
PYi<i Sr at sight 见票即付
,s%+vD$O ^ at the close 按收市盘
RvA "ug.* at the opening 按开市盘
2d|^$$#` attestation 见证；见证条款
0c"9C_7^g at-the-money option 平价期权
2UYtEJ(?`{ attorney 受权人；受托代表人
`_LQs9J0J attornment 新拥有人承认书
V$DB4YM1k attributable profit 可归属利润
]E"J^mflGK attributable share value 可归属股份价值
|+8rYIms` Auckland Stock Exchange 奥克兰证券交易所
V8F! o auction 拍卖
Oq <3&* auctioneer 拍卖商
!8| r$mN8 audit 审计；核数
bhRa?wuoY Audit Commission 审计署
:I?lT2+ea Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*j(fk[,i 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〕
,DHH5sDCn audit review 帐目审查
(&*Bl\YoX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;FwUUKj audited account 审计帐目；经审计的帐目
CaCApL audited annual account 经审计的周年帐目
`Qb!W45 audited balance sheet 经审计的资产负债表
)2E vZn auditor 核数师；核数主任；审计师
;/Y#ph[ auditor's certificate 核数师证明书；审计师证明书
kygj" @EX auditor's report 核数师报告；审计师报告
T@vE@D Aussie bond 澳元债券
a m5;B`}q austerity budget 紧缩预算
R7:u 8-dU1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~ ,s'- Australia All Ordinaries Index 澳洲所有普通股票指数
_0naqa!JyH Australian Dollar [AUD] 澳元
aC9iNm8w Australian Options Market 澳大利亚期权市场
*cFGDQ !
Australian Securities Commission 澳洲证券事务监察委员会
P)y2'JKL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ql.[Uq Australian Stock Exchange 澳大利亚证券交易所
arKf9`9 Austrian Schilling [ATS] 奥地利先令
M3KK^YRN authentication 认证；鉴证
-+q g authority to purchase 委托购买证；委购书
9B On8p;yz authorization 认可；核准；授权；授权书
~^Al#@ authorization by direction 指示授权
s$f9?(,.Ay authorization by instruction 指令授权
se3EI1e authorization by warrant 令状授权
#%GBopv authorization of unit trust 单位信托的认可
kQ\l7 xd authorized agent 指定代理人
o\tw)_ > authorized capital 法定资本
s! gVY!0 authorized clerk 出市员
LmsPS.It authorized dealer 认可交易商
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[p/H$ authorized financial institution 认可财务机构
JUGq\b&m authorized fund 认可基金
0 "@J*e# authorized fund house 获授权的基金公司；认可基金公司
QN#Lbsd authorized institution 认可机构
?zsRs?rc0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3:sc%IDP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1A;,"8kBd authorized insurer 获授权保险人；获认可承保人
XH0Vs.w authorized investment 特准投资项目
c;29GHs2 authorized person 获授权人
HIj:?y authorized representative 获授权代表
o|84yT!~ authorized share capital 法定股本
A0.xPru1p automated quotation system 自动报价系统
={h^X0<s9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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ZfR~} 自动交易系统〔香港期货交易所有限公司〕
JeVbFZ8 automatic adjustment mechanism 自动调整机制
wuCZz{c7 automatic adjustment system 自动调整系统
y4n~gTo(? Automatic Clearing House 自动票据交换所
pIm ]WNX( automatic exchange rates accumulation system 自动化汇率累集系统
w5-^Py Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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automatic teller machine [ATM] 自动柜员机
P-^-~/>n autopay 自动转帐
Lo[;{A$ u available assets 可用资产
[ D?xd/G available fiscal reserve 现存财政储备
92,@tNQQ} available profit 可用利润
C2iOF /4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m=pH G average 平均；平均数；海损
e pt:<!4 average basic salary 平均基本薪金
{9@E[bWp# average consumer expenditure 平均消费开支；一般消费开支
DB jUHirK average cost 平均成本
Q[` 2? j? average cost of land production 增辟土地平均成本
. Xxxz
Wyk average daily turnover 平均每日成交额
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jdj average daily wage rate 平均每日工资率
K;`*n7=IA average expenditure pattern 平均开支模式
1-4[w
*u> average growth rate 平均增长率
w3f D6$ average net fixed assets 固定资产平均净值
JqN$B\J, average of relatives 相对价格平均数
NXOvC!< average price 平均价格
e \kR/<L average propensity to consume 平均消费倾向；一般消费倾向
](z tb) average propensity to save 平均储蓄倾向；一般储蓄倾向
4Im}!q5;:< average rate 平均率
)i-`AJK-'v average revenue 平均收入；平均收益
YSZ[~?+ average stock 平均库存；平均存货
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5| average yearly rent 平均年租
V z5 <Gr avoidance of double taxation 避免双重课税
DAN"&& avoidance of tax 避税
